From 9ddc002d6a896ec8fb7ad6135792ca128902ae3a Mon Sep 17 00:00:00 2001 From: Nabin Hait Date: Mon, 25 Aug 2014 18:27:42 +0530 Subject: [PATCH] country wise chart of accounts restructured --- .../chart_of_accounts/__init__.py | 0 .../ae_uae_chart_template_standard.json | 422 + .../ar_ar_chart_template.json | 206 + .../at_austria_chart_template.json | 389 + .../be_l10nbe_chart_template.json | 1533 +++ .../br_l10n_br_account_chart_template.json | 794 ++ .../ca_ca_en_chart_template_en.json | 167 + .../ca_ca_fr_chart_template_fr.json | 149 + .../ch_l10nch_chart_template.json | 1998 ++++ .../chart_of_accounts/chart_of_accounts.py | 81 + .../cl_cl_chart_template.json | 202 + .../cn_l10n_chart_china.json | 112 + .../cn_l10n_chart_china_small_business.json | 71 + .../co_vauxoo_mx_chart_template.json | 3000 ++++++ .../cr_account_chart_template_0.json | 270 + .../cr_account_chart_template_x.json | 263 + .../de_l10n_chart_de_skr04.json | 1775 ++++ .../de_l10n_de_chart_template.json | 1563 +++ .../ec_ec_chart_template.json | 638 ++ .../es_account_chart_template_common.json | 3040 ++++++ .../account/chart_of_accounts/et_l10n_et.json | 180 + .../fr_l10n_fr_pcg_chart_template.json | 1287 +++ .../gr_l10n_gr_chart_template.json | 2182 +++++ .../gt_cuentas_plantilla.json | 131 + .../hn_cuentas_plantilla.json | 131 + .../hr_l10n_hr_chart_template_rrif.json | 2874 ++++++ .../hu_hungarian_chart_template.json | 355 + .../chart_of_accounts}/import_from_openerp.py | 62 +- .../in_indian_chart_template_schedule6.json | 355 + .../in_indian_chart_template_standard.json | 165 + .../it_l10n_it_chart_template_generic.json | 307 + .../chart_of_accounts/lu_lu_2011_chart_1.json | 1454 +++ .../ma_l10n_kzc_temp_chart.json | 1435 +++ .../mx_vauxoo_mx_chart_template.json | 564 ++ .../nl_l10nnl_chart_template.json | 705 ++ .../pa_l10npa_chart_template.json | 230 + .../pe_pe_chart_template.json | 2710 +++++ .../pl_pl_chart_template.json | 489 + .../pt_pt_chart_template.json | 840 ++ .../ro_ro_chart_template.json | 814 ++ .../sg_sg_chart_template.json | 223 + .../chart_of_accounts/si_gd_chart.json | 1331 +++ .../syscohada_syscohada_chart_template.json | 1557 +++ .../account/chart_of_accounts/th_chart.json | 49 + .../tr_l10ntr_tek_duzen_hesap.json | 521 + .../account/chart_of_accounts/uk_l10n_uk.json | 179 + .../us_account_chart_template_basic.json | 182 + .../uy_uy_chart_template.json | 335 + .../ve_ve_chart_template_amd.json | 605 ++ .../chart_of_accounts/chart_of_accounts.json | 59 - .../chart_of_accounts/chart_of_accounts.py | 62 - .../chart_of_accounts/charts/__init__.py | 0 .../charts/account_properties.py | 13 - .../charts/ar_ar_chart_template.json | 669 -- .../charts/at_austria_chart_template.json | 1103 --- .../charts/be_l10nbe_chart_template.json | 4171 -------- .../charts/bo_bo_chart_template.json | 657 -- .../br_l10n_br_account_chart_template.json | 2409 ----- .../charts/ca_ca_en_chart_template_en.json | 444 - .../charts/ca_ca_fr_chart_template_fr.json | 437 - .../charts/ch_l10nch_chart_template.json | 5659 ----------- .../charts/cl_cl_chart_template.json | 653 -- .../charts/cn_l10n_chart_china.json | 456 - .../charts/co_vauxoo_mx_chart_template.json | 8595 ---------------- .../charts/cr_account_chart_template_0.json | 726 -- .../charts/cr_account_chart_template_x.json | 708 -- .../charts/de_l10n_chart_de_skr04.json | 7258 -------------- .../charts/de_l10n_de_chart_template.json | 5645 ----------- .../charts/ec_ec_chart_template.json | 2092 ---- .../charts/es_l10nES_chart_template.json | 8223 ---------------- .../es_l10nES_chart_template_assoc.json | 7719 --------------- .../es_l10nES_chart_template_pymes.json | 7168 -------------- .../chart_of_accounts/charts/et_l10n_et.json | 489 - .../charts/fr_l10n_fr_pcg_chart_template.json | 3785 ------- .../charts/gr_l10n_gr_chart_template.json | 4853 --------- .../charts/gt_cuentas_plantilla.json | 365 - .../charts/hn_cuentas_plantilla.json | 365 - .../hr_l10n_hr_chart_template_rrif.json | 8036 --------------- .../in_indian_chart_template_private.json | 219 - .../in_indian_chart_template_public.json | 323 - .../it_l10n_it_chart_template_generic.json | 996 -- .../charts/lu_lu_2011_chart_1.json | 4056 -------- .../charts/ma_l10n_kzc_temp_chart.json | 3930 -------- .../charts/mx_vauxoo_mx_chart_template.json | 1472 --- .../charts/nl_l10nnl_chart_template.json | 2058 ---- .../charts/pa_l10npa_chart_template.json | 667 -- .../charts/pe_pe_chart_template.json | 8717 ----------------- .../charts/pl_pl_chart_template.json | 1265 --- .../charts/pt_pt_chart_template.json | 2324 ----- .../charts/ro_romania_chart_template.json | 2098 ---- .../chart_of_accounts/charts/si_gd_chart.json | 4232 -------- .../syscohada_syscohada_chart_template.json | 4408 --------- .../chart_of_accounts/charts/th_chart.json | 126 - .../charts/tr_l10ntr_tek_duzen_hesap.json | 1264 --- .../chart_of_accounts/charts/uk_l10n_uk.json | 488 - .../us_account_chart_template_basic.json | 543 - .../charts/uy_uy_chart_template.json | 875 -- .../charts/ve_ve_chart_template_amd.json | 1526 --- .../chart_of_accounts/import_charts.py | 27 - erpnext/setup/doctype/company/company.js | 35 +- erpnext/setup/doctype/company/company.json | 8 +- erpnext/setup/doctype/company/company.py | 7 +- .../company/fixtures/india/__init__.py | 118 +- .../setup/page/setup_wizard/setup_wizard.js | 18 +- erpnext/utilities/repost_stock.py | 1 - 105 files changed, 38985 insertions(+), 124560 deletions(-) rename erpnext/accounts/doctype/{ => account}/chart_of_accounts/__init__.py (100%) create mode 100644 erpnext/accounts/doctype/account/chart_of_accounts/ae_uae_chart_template_standard.json create mode 100644 erpnext/accounts/doctype/account/chart_of_accounts/ar_ar_chart_template.json create mode 100644 erpnext/accounts/doctype/account/chart_of_accounts/at_austria_chart_template.json create mode 100644 erpnext/accounts/doctype/account/chart_of_accounts/be_l10nbe_chart_template.json create mode 100644 erpnext/accounts/doctype/account/chart_of_accounts/br_l10n_br_account_chart_template.json create mode 100644 erpnext/accounts/doctype/account/chart_of_accounts/ca_ca_en_chart_template_en.json create mode 100644 erpnext/accounts/doctype/account/chart_of_accounts/ca_ca_fr_chart_template_fr.json create mode 100644 erpnext/accounts/doctype/account/chart_of_accounts/ch_l10nch_chart_template.json create mode 100644 erpnext/accounts/doctype/account/chart_of_accounts/chart_of_accounts.py create mode 100644 erpnext/accounts/doctype/account/chart_of_accounts/cl_cl_chart_template.json create mode 100644 erpnext/accounts/doctype/account/chart_of_accounts/cn_l10n_chart_china.json create mode 100644 erpnext/accounts/doctype/account/chart_of_accounts/cn_l10n_chart_china_small_business.json create mode 100644 erpnext/accounts/doctype/account/chart_of_accounts/co_vauxoo_mx_chart_template.json create mode 100644 erpnext/accounts/doctype/account/chart_of_accounts/cr_account_chart_template_0.json create mode 100644 erpnext/accounts/doctype/account/chart_of_accounts/cr_account_chart_template_x.json create mode 100644 erpnext/accounts/doctype/account/chart_of_accounts/de_l10n_chart_de_skr04.json create mode 100644 erpnext/accounts/doctype/account/chart_of_accounts/de_l10n_de_chart_template.json create mode 100644 erpnext/accounts/doctype/account/chart_of_accounts/ec_ec_chart_template.json create mode 100644 erpnext/accounts/doctype/account/chart_of_accounts/es_account_chart_template_common.json create mode 100644 erpnext/accounts/doctype/account/chart_of_accounts/et_l10n_et.json create mode 100644 erpnext/accounts/doctype/account/chart_of_accounts/fr_l10n_fr_pcg_chart_template.json create mode 100644 erpnext/accounts/doctype/account/chart_of_accounts/gr_l10n_gr_chart_template.json create mode 100644 erpnext/accounts/doctype/account/chart_of_accounts/gt_cuentas_plantilla.json create mode 100644 erpnext/accounts/doctype/account/chart_of_accounts/hn_cuentas_plantilla.json create mode 100644 erpnext/accounts/doctype/account/chart_of_accounts/hr_l10n_hr_chart_template_rrif.json create mode 100644 erpnext/accounts/doctype/account/chart_of_accounts/hu_hungarian_chart_template.json rename erpnext/accounts/doctype/{chart_of_accounts/charts => account/chart_of_accounts}/import_from_openerp.py (87%) create mode 100644 erpnext/accounts/doctype/account/chart_of_accounts/in_indian_chart_template_schedule6.json create mode 100644 erpnext/accounts/doctype/account/chart_of_accounts/in_indian_chart_template_standard.json create mode 100644 erpnext/accounts/doctype/account/chart_of_accounts/it_l10n_it_chart_template_generic.json create mode 100644 erpnext/accounts/doctype/account/chart_of_accounts/lu_lu_2011_chart_1.json create mode 100644 erpnext/accounts/doctype/account/chart_of_accounts/ma_l10n_kzc_temp_chart.json create mode 100644 erpnext/accounts/doctype/account/chart_of_accounts/mx_vauxoo_mx_chart_template.json create mode 100644 erpnext/accounts/doctype/account/chart_of_accounts/nl_l10nnl_chart_template.json create mode 100644 erpnext/accounts/doctype/account/chart_of_accounts/pa_l10npa_chart_template.json create mode 100644 erpnext/accounts/doctype/account/chart_of_accounts/pe_pe_chart_template.json create mode 100644 erpnext/accounts/doctype/account/chart_of_accounts/pl_pl_chart_template.json create mode 100644 erpnext/accounts/doctype/account/chart_of_accounts/pt_pt_chart_template.json create mode 100644 erpnext/accounts/doctype/account/chart_of_accounts/ro_ro_chart_template.json create mode 100644 erpnext/accounts/doctype/account/chart_of_accounts/sg_sg_chart_template.json create mode 100644 erpnext/accounts/doctype/account/chart_of_accounts/si_gd_chart.json create mode 100644 erpnext/accounts/doctype/account/chart_of_accounts/syscohada_syscohada_chart_template.json create mode 100644 erpnext/accounts/doctype/account/chart_of_accounts/th_chart.json create mode 100644 erpnext/accounts/doctype/account/chart_of_accounts/tr_l10ntr_tek_duzen_hesap.json create mode 100644 erpnext/accounts/doctype/account/chart_of_accounts/uk_l10n_uk.json create mode 100644 erpnext/accounts/doctype/account/chart_of_accounts/us_account_chart_template_basic.json create mode 100644 erpnext/accounts/doctype/account/chart_of_accounts/uy_uy_chart_template.json create mode 100644 erpnext/accounts/doctype/account/chart_of_accounts/ve_ve_chart_template_amd.json delete mode 100644 erpnext/accounts/doctype/chart_of_accounts/chart_of_accounts.json delete mode 100644 erpnext/accounts/doctype/chart_of_accounts/chart_of_accounts.py delete mode 100644 erpnext/accounts/doctype/chart_of_accounts/charts/__init__.py delete mode 100644 erpnext/accounts/doctype/chart_of_accounts/charts/account_properties.py delete mode 100644 erpnext/accounts/doctype/chart_of_accounts/charts/ar_ar_chart_template.json delete mode 100644 erpnext/accounts/doctype/chart_of_accounts/charts/at_austria_chart_template.json delete mode 100644 erpnext/accounts/doctype/chart_of_accounts/charts/be_l10nbe_chart_template.json delete mode 100644 erpnext/accounts/doctype/chart_of_accounts/charts/bo_bo_chart_template.json delete mode 100644 erpnext/accounts/doctype/chart_of_accounts/charts/br_l10n_br_account_chart_template.json delete mode 100644 erpnext/accounts/doctype/chart_of_accounts/charts/ca_ca_en_chart_template_en.json delete mode 100644 erpnext/accounts/doctype/chart_of_accounts/charts/ca_ca_fr_chart_template_fr.json delete mode 100644 erpnext/accounts/doctype/chart_of_accounts/charts/ch_l10nch_chart_template.json delete mode 100644 erpnext/accounts/doctype/chart_of_accounts/charts/cl_cl_chart_template.json delete mode 100644 erpnext/accounts/doctype/chart_of_accounts/charts/cn_l10n_chart_china.json delete mode 100644 erpnext/accounts/doctype/chart_of_accounts/charts/co_vauxoo_mx_chart_template.json delete mode 100644 erpnext/accounts/doctype/chart_of_accounts/charts/cr_account_chart_template_0.json delete mode 100644 erpnext/accounts/doctype/chart_of_accounts/charts/cr_account_chart_template_x.json delete mode 100644 erpnext/accounts/doctype/chart_of_accounts/charts/de_l10n_chart_de_skr04.json delete mode 100644 erpnext/accounts/doctype/chart_of_accounts/charts/de_l10n_de_chart_template.json delete mode 100644 erpnext/accounts/doctype/chart_of_accounts/charts/ec_ec_chart_template.json delete mode 100644 erpnext/accounts/doctype/chart_of_accounts/charts/es_l10nES_chart_template.json delete mode 100644 erpnext/accounts/doctype/chart_of_accounts/charts/es_l10nES_chart_template_assoc.json delete mode 100644 erpnext/accounts/doctype/chart_of_accounts/charts/es_l10nES_chart_template_pymes.json delete mode 100644 erpnext/accounts/doctype/chart_of_accounts/charts/et_l10n_et.json delete mode 100644 erpnext/accounts/doctype/chart_of_accounts/charts/fr_l10n_fr_pcg_chart_template.json delete mode 100644 erpnext/accounts/doctype/chart_of_accounts/charts/gr_l10n_gr_chart_template.json delete mode 100644 erpnext/accounts/doctype/chart_of_accounts/charts/gt_cuentas_plantilla.json delete mode 100644 erpnext/accounts/doctype/chart_of_accounts/charts/hn_cuentas_plantilla.json delete mode 100644 erpnext/accounts/doctype/chart_of_accounts/charts/hr_l10n_hr_chart_template_rrif.json delete mode 100644 erpnext/accounts/doctype/chart_of_accounts/charts/in_indian_chart_template_private.json delete mode 100644 erpnext/accounts/doctype/chart_of_accounts/charts/in_indian_chart_template_public.json delete mode 100644 erpnext/accounts/doctype/chart_of_accounts/charts/it_l10n_it_chart_template_generic.json delete mode 100644 erpnext/accounts/doctype/chart_of_accounts/charts/lu_lu_2011_chart_1.json delete mode 100644 erpnext/accounts/doctype/chart_of_accounts/charts/ma_l10n_kzc_temp_chart.json delete mode 100644 erpnext/accounts/doctype/chart_of_accounts/charts/mx_vauxoo_mx_chart_template.json delete mode 100644 erpnext/accounts/doctype/chart_of_accounts/charts/nl_l10nnl_chart_template.json delete mode 100644 erpnext/accounts/doctype/chart_of_accounts/charts/pa_l10npa_chart_template.json delete mode 100644 erpnext/accounts/doctype/chart_of_accounts/charts/pe_pe_chart_template.json delete mode 100644 erpnext/accounts/doctype/chart_of_accounts/charts/pl_pl_chart_template.json delete mode 100644 erpnext/accounts/doctype/chart_of_accounts/charts/pt_pt_chart_template.json delete mode 100644 erpnext/accounts/doctype/chart_of_accounts/charts/ro_romania_chart_template.json delete mode 100644 erpnext/accounts/doctype/chart_of_accounts/charts/si_gd_chart.json delete mode 100644 erpnext/accounts/doctype/chart_of_accounts/charts/syscohada_syscohada_chart_template.json delete mode 100644 erpnext/accounts/doctype/chart_of_accounts/charts/th_chart.json delete mode 100644 erpnext/accounts/doctype/chart_of_accounts/charts/tr_l10ntr_tek_duzen_hesap.json delete mode 100644 erpnext/accounts/doctype/chart_of_accounts/charts/uk_l10n_uk.json delete mode 100644 erpnext/accounts/doctype/chart_of_accounts/charts/us_account_chart_template_basic.json delete mode 100644 erpnext/accounts/doctype/chart_of_accounts/charts/uy_uy_chart_template.json delete mode 100644 erpnext/accounts/doctype/chart_of_accounts/charts/ve_ve_chart_template_amd.json delete mode 100644 erpnext/accounts/doctype/chart_of_accounts/import_charts.py diff --git a/erpnext/accounts/doctype/chart_of_accounts/__init__.py b/erpnext/accounts/doctype/account/chart_of_accounts/__init__.py similarity index 100% rename from erpnext/accounts/doctype/chart_of_accounts/__init__.py rename to erpnext/accounts/doctype/account/chart_of_accounts/__init__.py diff --git a/erpnext/accounts/doctype/account/chart_of_accounts/ae_uae_chart_template_standard.json b/erpnext/accounts/doctype/account/chart_of_accounts/ae_uae_chart_template_standard.json new file mode 100644 index 0000000000..f76ad144d0 --- /dev/null +++ b/erpnext/accounts/doctype/account/chart_of_accounts/ae_uae_chart_template_standard.json @@ -0,0 +1,422 @@ +{ + "country_code": "ae", + "name": "U.A.E Chart of Accounts - Standard", + "tree": { + "Assets": { + "Current Assets": { + "Accounts Receivable": { + "Corporate Credit Cards": { + "account_type": "Receivable" + }, + "Other Receivable": { + "Accrued Rebates Due from Suppliers": { + "account_type": "Receivable" + }, + "Accured Income from Suppliers": { + "account_type": "Receivable" + }, + "Other Debtors": { + "account_type": "Receivable" + }, + "account_type": "Receivable" + }, + "Post Dated Cheques Received": { + "account_type": "Receivable" + }, + "Staff Receivable": { + "account_type": "Receivable" + }, + "Trade Receivable": { + "account_type": "Receivable" + }, + "Trade in Opening Fees": { + "account_type": "Receivable" + }, + "account_type": "Receivable" + }, + "Cash in Hand & Banks": { + "Banks": { + "Bank Margin On LC & LG": {}, + "Banks Blocked Deposits": {}, + "Banks Call Deposit Accounts": {}, + "Banks Current Accounts": {} + }, + "Cash in Hand": { + "Cash in Safe": { + "Main Safe": { + "account_type": "Cash" + }, + "Main Safe - Foreign Currency": { + "account_type": "Cash" + } + }, + "Petty Cash": { + "Petty Cash - Admininistration": { + "account_type": "Cash" + }, + "Petty Cash - Others": { + "account_type": "Cash" + } + } + }, + "Cash in Transit": { + "Credit Cards": { + "Gateway Credit Cards": { + "account_type": "Bank" + }, + "Manual Visa & Master Cards": { + "account_type": "Bank" + }, + "PayPal Account": { + "account_type": "Bank" + }, + "Visa & Master Credit Cards": { + "account_type": "Bank" + } + } + } + }, + "Inventory": { + "Consigned Stock": { + "Handling Difference in Inventory": {}, + "Items Delivered to Customs on temprary Base": {} + }, + "Stock in Hand": { + "Customs Duty": {}, + "Freight and Transport": {}, + "Shipment Insurance": {}, + "Shipment Other Charges": {}, + "Shipments Documentation Charges": {}, + "Supplier Cost": {} + } + }, + "Perliminary and Preoperating Expenses": { + "Preoperating Expenses": {} + }, + "Prepayments & Deposits": { + "Deposits": { + "Deposit - Office Rent": {}, + "Deposit Others": {}, + "Deposit to Immigration (Visa)": {}, + "Deposits - Customs": {} + }, + "Prepaid Taxes": { + "Sales Taxes Receivables": {}, + "Withholding Tax Receivables": {} + }, + "Prepayments": { + "Other Prepayments": {}, + "PrePaid Advertisement Expenses": {}, + "Prepaid Bank Guarantee": {}, + "Prepaid Consultancy Fees": {}, + "Prepaid Employees Housing": {}, + "Prepaid Finance charge for Loans": {}, + "Prepaid Legal Fees": {}, + "Prepaid License Fees": {}, + "Prepaid Life Insurance": {}, + "Prepaid Maintenance": {}, + "Prepaid Medical Insurance": {}, + "Prepaid Office Rent": {}, + "Prepaid Other Insurance": {}, + "Prepaid Schooling Fees": {}, + "Prepaid Site Hosting Fees": {}, + "Prepaid Sponsorship Fees": {} + } + } + }, + "Long Term Assets": { + "Fixed Assets": { + "Accumulated Depreciation": { + "Acc. Depreciation of Motor Vehicles": {}, + "Acc. Deprn.Computer Hardware & Software": {}, + "Acc.Deprn.of Furniture & Office Equipment": {}, + "Amortisation on Leasehold Improvement": {} + }, + "Fixed Assets (Cost Price)": { + "Computer Hardware & Software": {}, + "Furniture and Equipment": {}, + "Leasehold Improvement": {}, + "Motor Vehicules": {}, + "Work In Progrees": {} + } + }, + "Intangible Assets": { + "Computer Card Renewal": {}, + "Dispoal of Outlets": {}, + "Registration of Trademarks": {} + }, + "Intercompany Accounts": {}, + "Investments": { + "Investments in Subsidiaries": {} + } + } + }, + "Closing And Temporary Accounts": { + "Closing Accounts": { + "Closing Account": {} + } + }, + "Expenses": { + "Commercial Expenses": { + "Consultancy Fees": {}, + "Provision for Doubtful Debts": {} + }, + "Cost of Sale": { + "Cost Of Goods Sold": { + "Cost Of Goods Sold I/C Sales": {}, + "Cost of Goods Sold in Trading": {} + } + }, + "Depreciation": { + "Depreciation & Amortization": { + "Amortization on Leasehold Improvement": {}, + "Depreciation Of Computer Hard & Soft": {}, + "Depreciation Of Furniture & Office Equipment\n\t\t\t": {}, + "Depreciation Of Motor Vehicles": {} + } + }, + "Direct Expenses": { + "Financial Charges": { + "Air Miles Card Charges": {}, + "Amex Credit Cards Charges": {}, + "Bank Finance & Loan Charges": {}, + "Credit Card Charges": {}, + "Credit Card Swipe Charges": {}, + "PayPal Charges": {} + } + }, + "MISC Charges": { + "Other Charges": { + "Captial Loss": { + "Disposal of Business Branch": {}, + "Loss On Fixed Assets Disposal": {}, + "Loss on Difference on Exchange": {} + }, + "Other Non Operating Exp": { + "Other Non Operating Expenses": {} + }, + "Previous Year Adjustments": { + "Previous Year Adjustments Account": {} + }, + "Royalty Fees": { + "Royalty to Parent Co.": {} + }, + "Tax / Zakat Expenses": { + "Income Tax": {}, + "Zakat": {} + } + } + }, + "Share Resources": { + "Share Resource Expenses Account": {} + }, + "Store Operating Expenses": { + "Selling, General & Admin Expenses": { + "Advertising Expenses": { + "Other - Advertising Expenses": {} + }, + "Bank & Finance Charges": { + "Other Bank Charges": {} + }, + "Communications": { + "Courrier": {}, + "Others - Communication": {}, + "Telephone": {}, + "Web Site Hosting Fees": {} + }, + "Office & Various Expenses": { + "Cleaning": {}, + "Convoyance Expenses": {}, + "Gifts & Donations": {}, + "Insurance": {}, + "Kitchen and Buffet Expenses": {}, + "Maintenance": {}, + "Others - Office Various Expenses": {}, + "Security & Guard": {}, + "Stationary From Suppliers": {}, + "Stationary Out Of Stock": {}, + "Subscriptions": {}, + "Training": {}, + "Vehicle Expenses": {} + }, + "Personnel Cost": { + "Basic Salary": {}, + "End Of Service Indemnity": {}, + "Housing Allowance": {}, + "Leave Salary": {}, + "Leave Ticket": {}, + "Life Insurance": {}, + "Medical Insurance": {}, + "Personnel Cost Others": {}, + "Sales Commission": {}, + "Staff School Allowances": {}, + "Transportation Allowance": {}, + "Uniform": {}, + "Visa Expenses": {} + }, + "Professional & Legal Fees": { + "Audit Fees": {}, + "Legal fees": {}, + "Others - Professional Fees": {}, + "Sponsorship Fees": {}, + "Trade License Fees": {} + }, + "Provision & Write Off": { + "Amortisation of Preoperating Expenses": {}, + "Cash Shortage": {}, + "Others - Provision & Write off": {}, + "Write Off Inventory": {}, + "Write Off Receivables & Payables": {} + }, + "Rent Expenses": { + "Office Rent": {}, + "Warehouse Rent": {} + }, + "Travel Expenses": { + "Air tickets": {}, + "Hotel": {}, + "Meals": {}, + "Others": {}, + "Per Diem": {} + }, + "Utilities": { + "Other Utility Cahrges": {}, + "Water & Electricity": {} + } + } + } + }, + "Liabilities": { + "Current Liabilities": { + "Accounts Payable": { + "Payables": { + "Advance Paybale to Suppliers": { + "account_type": "Payable" + }, + "Consigned Payable": { + "account_type": "Payable" + }, + "Other Payable": { + "account_type": "Payable" + }, + "Post Dated Cheques Paid": { + "account_type": "Payable" + }, + "Staff Payable": { + "account_type": "Payable" + }, + "Suppliers Price Protection": { + "account_type": "Payable" + }, + "Trade Payable": { + "account_type": "Payable" + }, + "account_type": "Payable" + } + }, + "Accruals & Provisions": { + "Accruals": { + "Accrued Personnel Cost": { + "Accrued - Commissions": {}, + "Accrued - Leave Salary": {}, + "Accrued - Leave Tickets": {}, + "Accrued - Salaries": {}, + "Accrued Other Personnel Cost": {}, + "Accrued Salaries Increment": {}, + "Accrued-Staff Bonus": {} + } + }, + "Accrued Expenses": { + "Accrued Other Expenses": { + "Accrued - Audit Fees": {}, + "Accrued - Office Rent": {}, + "Accrued - Sponsorship": {}, + "Accrued - Telephone": {}, + "Accrued - Utilities": {}, + "Accrued Others": {} + } + }, + "Other Current Liabilities": { + "Accrued Dubai Customs": {}, + "Deferred income": {}, + "Shipping & Handling": {} + }, + "Provisions": { + "Tax Payables": { + "Income Tax Payable": {}, + "Sales Tax Payable": {}, + "Withholding Tax Payable": {} + } + }, + "Short Term Loan": {} + }, + "Reservations & Credit Notes": { + "Credit Notes": { + "Credit Notes to Customers": {}, + "Reservations": {} + } + }, + "Unearned Income": {} + }, + "Long Term Liabilities": { + "Long Term Loans & Provisions": {} + } + }, + "Revenue": { + "Direct Revenue": { + "Other Direct Revenue": { + "Other Revenue - Operating": { + "Advertising Income": {}, + "Branding Income": {}, + "Early Setmt Margin from Suppliers": {}, + "Marketing Rebate from Suppliers": {}, + "Rebate from Suppliers": {}, + "Service Income": {}, + "Space Rental Income": {} + } + } + }, + "Indirect Revenue": { + "Other Indirect Revenue": { + "Capital Gain": {}, + "Excess In Till": {}, + "Gain On Difference Of Exchange": {}, + "Management Consultancy Fees": {}, + "Other Income": {} + }, + "Other Revenue - Non Operating": { + "Interest Revenue": {}, + "Interest from FD": {}, + "Products Listing Fees from Suppliers": {}, + "Trade Opening Fees from suppliers": {} + } + }, + "Sales": { + "Sales from Other Regions": { + "Sales from Other Region": {} + }, + "Sales of same region": { + "Management Consultancy Fees": {}, + "Sales Account": {}, + "Sales of I/C": {} + } + } + }, + "Share Holder Equity": { + "Capital": { + "Contributed Capital": {}, + "Share Capital": {}, + "Shareholders Current A/c": {}, + "Sub Ordinated Loan": {}, + "Treasury Stocks": {} + }, + "Retained Earnings": { + "Current Year Results": {}, + "Dividends Paid": {}, + "Previous Years Results": {} + } + }, + "name": "Chart of Account U.A.E", + "parent_id": null + } +} \ No newline at end of file diff --git a/erpnext/accounts/doctype/account/chart_of_accounts/ar_ar_chart_template.json b/erpnext/accounts/doctype/account/chart_of_accounts/ar_ar_chart_template.json new file mode 100644 index 0000000000..8ee0f076f5 --- /dev/null +++ b/erpnext/accounts/doctype/account/chart_of_accounts/ar_ar_chart_template.json @@ -0,0 +1,206 @@ +{ + "country_code": "ar", + "name": "Argentina - Plan de Cuentas", + "tree": { + "Cuentas Patrimoniales": { + "ACTIVO": { + "Bienes Inmateriales": { + "Bienes Inmateriales / (-) Amortizaci\u00f3n Acumulada": {}, + "Bienes Inmateriales / Concesiones y Franquicias": {}, + "Bienes Inmateriales / Marcas de F\u00e1brica": {}, + "Bienes Inmateriales / Patentes de Invenci\u00f3n": {} + }, + "Bienes de Cambio": { + "(-) Previsi\u00f3n para Desvalorizaci\u00f3n de Bienes de Cambio": {}, + "Bienes de Cambio - Mercader\u00edas": { + "Bienes de Cambio - Mercader\u00edas / Categoria de productos 01": {} + }, + "Bienes de Cambio - Mercader\u00edas en Tr\u00e1nsito": {}, + "Materiales Varios ": {}, + "Materias primas": {}, + "Productos Elaborados": {}, + "Productos en Curso de Elaboraci\u00f3n": {} + }, + "Bienes de Uso": { + "Bienes de Uso / (-) Depreciaci\u00f3n Acumulada": {}, + "Bienes de Uso / Equipos": {}, + "Bienes de Uso / Inmuebles": {}, + "Bienes de Uso / Maquinaria": {}, + "Bienes de Uso / Rodados": {} + }, + "Caja y Bancos": { + "Caja y Bancos - Caja": { + "Caja y bancos - Caja / efectivo ARS": {} + }, + "Caja y Bancos - Cuentas Corrientes": { + "Caja y Bancos.../ BCO. CTA CTE ARS": {} + }, + "Caja y Bancos - Fondos fijos": { + "Caja y ...- Fondos fijos / caja chica 01 ARS": {} + }, + "Caja y Bancos - Moneda Extranjera": { + "Caja y bancos - Caja / efectivo USD": {} + }, + "Caja y bancos - Recaudaciones a Depositar ": {}, + "Caja y bancos - Valores a Depositar ": {} + }, + "Inversiones": { + "Inversiones / (-) Previsi\u00f3n para Devalorizaci\u00f3n de Acciones": {}, + "Inversiones / Acciones Permanentes": {}, + "Inversiones / Acciones Transitorias": {}, + "Inversiones / T\u00edtulos P\u00fablicos": {} + } + }, + "Cr\u00e9ditos por Ventas": { + "Cr\u00e9ditos por Ventas / (-) Previsi\u00f3n para Ds. Incobrables": {}, + "Cr\u00e9ditos por Ventas / Deudores Morosos": {}, + "Cr\u00e9ditos por Ventas / Deudores Varios": {}, + "Cr\u00e9ditos por Ventas / Deudores en Gesti\u00f3n Judicial": {}, + "Cr\u00e9ditos por Ventas / Deudores por Ventas": {} + }, + "Otros Cr\u00e9ditos": { + "Otros Cr\u00e9ditos / (-) Intereses (+) a Devengar": {}, + "Otros Cr\u00e9ditos / (-) Previsi\u00f3n para Descuentos": {}, + "Otros Cr\u00e9ditos / Accionistas": {}, + "Otros Cr\u00e9ditos / Alquileres Pagados por Adelantado": {}, + "Otros Cr\u00e9ditos / Anticipo al Personal": {}, + "Otros Cr\u00e9ditos / Anticipo de Impuestos": {}, + "Otros Cr\u00e9ditos / Anticipos a Proveedores": {}, + "Otros Cr\u00e9ditos / Intereses Pagados por Adelantado": {}, + "Otros Cr\u00e9ditos / Pr\u00e9stamos otorgados": {} + }, + "PASIVO": { + "Deudas Bancarias y Financieras": { + "Deudas Bancarias y Financieras / Adelantos en Cuenta Corriente": {}, + "Deudas Bancarias y Financieras / Debentures Emitidos": {}, + "Deudas Bancarias y Financieras / Intereses a Pagar": {}, + "Deudas Bancarias y Financieras / Obligaciones a Pagar": {}, + "Deudas Bancarias y Financieras / Prestamos": {} + }, + "Deudas Comerciales": { + "Deudas Comerciales / (-) Intereses a Devengar por Compras al Cr\u00e9dito": {}, + "Deudas Comerciales / Anticipos de Clientes": {}, + "Deudas Comerciales / Proveedores": {} + }, + "Deudas Fiscales": { + "Deudas Fiscales / IVA a Pagar": {}, + "Deudas Fiscales / Impuesto a la Ganancia M\u00ednima Presunta a Pagar": {}, + "Deudas Fiscales / Impuesto a las Ganancias a Pagar": {}, + "Deudas Fiscales / Impuesto a los D\u00e9bitos y Cr\u00e9ditos Bancarios a Pagar": {}, + "Deudas Fiscales / Impuesto sobre los Bienes Personales a Pagar": {}, + "Deudas Fiscales / Monotributo a Pagar": {} + }, + "Deudas Sociales": { + "Deudas Sociales / Cargas Sociales a Pagar": {}, + "Deudas Sociales / Provisi\u00f3n para Sueldo Anual Complementario": {}, + "Deudas Sociales / Retenciones a Depositar": {}, + "Deudas Sociales / Sueldos a Pagar": {} + }, + "Otras Deudas": { + "Otras Deudas / Acreedores Varios": {}, + "Otras Deudas / Cobros por Adelantado": {}, + "Otras Deudas / Dividendos a Pagar": {}, + "Otras Deudas / Honorarios Directores y S\u00edndicos a Pagar": {} + }, + "Previsiones": { + "Previsiones / Previsi\u00f3n Indemnizaci\u00f3n por Despidos": {}, + "Previsiones / Previsi\u00f3n para Garant\u00edas por Service": {}, + "Previsiones / Previsi\u00f3n para juicios Pendientes": {} + } + }, + "PATRIMONIO NETO": { + "Ajustes al Patrimonio": { + "Ajustes al Patrimonio / Revaluo T\u00e9cnico de Bienes de Uso": {} + }, + "Aportes No Capitalizados": { + "Aportes No Capitalizados / Aportes Irrevocables Futura Suscripci\u00f3n de Acciones": {}, + "Aportes No Capitalizados / Primas de Emsi\u00f3n": {} + }, + "Capital Social": { + "Capital social / (-) Descuento de Emisi\u00f3n de Acciones": {}, + "Capital social / Acciones en Circulaci\u00f3n": {}, + "Capital social / Capital Suscripto": {}, + "Capital social / Dividendos a Distribuir en Acciones": {} + }, + "Ganancias Reservadas": { + "Reserva Estatutaria": {}, + "Reserva Facultativa": {}, + "Reserva Legal": {}, + "Reserva para Renovaci\u00f3n de Bienes de Uso": {} + }, + "Resultados No Asignados": { + "Ganancias y P\u00e9rdidas del Ejercicio": {}, + "Resultado del Ejercicio": {}, + "Resultados Acumulados": {}, + "Resultados Acumulados del Ejercicio Anterior": {} + } + } + }, + "Cuentas de Movimiento": { + "Compras": { + "Compras - Categoria de productos 01": {} + }, + "Costos de Producci\u00f3n": {}, + "Gastos de Administraci\u00f3n": {}, + "Gastos de Comercializaci\u00f3n": {} + }, + "Cuentas de Orden": { + "CUENTAS DE ORDEN ACREEDORAS": { + "Acreedor por Documentos Descontados": {}, + "Acreedor por Garant\u00edas Otorgadas": {}, + "Comitente por Mercaderias Recibidas en Consignaci\u00f3n": {} + }, + "CUENTAS DE ORDEN DEUDORAS": { + "Dep\u00f3sito de Valores Recibos en Garant\u00eda": {}, + "Documentos Descontados": {}, + "Documentos Endosados": {}, + "Garantias Otorgadas": {}, + "Mercaderias Recibidas en Consignaci\u00f3n": {} + } + }, + "Cuentas de Resultado": { + "RESULTADOS NEGATIVOS": { + "Resultados Negativos Extraordinarios": { + "Donaciones Cedidas, Otorgadas": {}, + "Gastos en Siniestros": {}, + "P\u00e9rdida Venta Bienes de Uso": {} + }, + "Resultados Negativos Ordinarios": { + "Costo de Mercader\u00edas Vendidas": { + "Costo de Mercader\u00edas Vendidas - Categoria de productos 01": {} + }, + "Gastos Bancarios": {}, + "Gastos de Publicidad y Propaganda": {}, + "Gastos en Amortizaci\u00f3n": {}, + "Gastos en Cargas Sociales": {}, + "Gastos en Depreciaci\u00f3n de Bienes de Uso": {}, + "Gastos en Impuestos": {}, + "Gastos en Servicios P\u00fablicos": {}, + "Gastos en Sueldos y Jormales": {} + } + }, + "RESULTADOS POSITIVOS": { + "Resultados Positivos Extraordinarios": { + "Donaciones obtenidas, ganandas, percibidas": {}, + "Ganancia Venta Inversiones Permanentes": {}, + "Ganancia Venta de Bienes de Uso": {}, + "Recupero de Deudores Incobrables": {}, + "Recupero de Rezagos": {} + }, + "Resultados Positivos Ordinarios": { + "Alquileres gananados, obtenidos, percibidos": {}, + "Comisiones gananados, obtenidos, percibidos": {}, + "Descuentos gananados, obtenidos, percibidos": {}, + "Ganancia Venta de Acciones": {}, + "Honorarios gananados, obtenidos, percibidos": {}, + "Intereses gananados, obtenidos, percibidos": {}, + "Renta de T\u00edtulos P\u00fablicos": {}, + "Resultados Positivos Ordinarios": { + "Ventas - Categoria de productos 01": {} + } + } + } + }, + "name": "Argentina" + } +} \ No newline at end of file diff --git a/erpnext/accounts/doctype/account/chart_of_accounts/at_austria_chart_template.json b/erpnext/accounts/doctype/account/chart_of_accounts/at_austria_chart_template.json new file mode 100644 index 0000000000..adeeed98db --- /dev/null +++ b/erpnext/accounts/doctype/account/chart_of_accounts/at_austria_chart_template.json @@ -0,0 +1,389 @@ +{ + "country_code": "at", + "name": "Austria - Chart of Accounts", + "tree": { + "Summe Abschreibungen und Aufwendungen": { + "7010 bis 7080 Abschreibungen auf das Anlageverm\u00f6gen (ausgenommen Finanzanlagen)": {}, + "7100 bis 7190 Sonstige Steuern": { + "account_type": "Tax" + }, + "7200 bis 7290 Instandhaltung u. Reinigung durh Dritte, Entsorgung, Beleuchtung": {}, + "7300 bis 7310 Transporte durch Dritte": {}, + "7320 bis 7330 Kfz - Aufwand": {}, + "7340 bis 7350 Reise- und Fahraufwand": {}, + "7360 bis 7370 Tag- und N\u00e4chtigungsgelder": {}, + "7380 bis 7390 Nachrichtenaufwand": {}, + "7400 bis 7430 Miet- und Pachtaufwand": {}, + "7440 bis 7470 Leasingaufwand": {}, + "7480 bis 7490 Lizenzaufwand": {}, + "7500 bis 7530 Aufwand f\u00fcr beigestelltes Personal": {}, + "7540 bis 7570 Provisionen an Dritte": {}, + "7580 bis 7590 Aufsichtsratsverg\u00fctungen": {}, + "7610 bis 7620 Druckerzeugnisse und Vervielf\u00e4ltigungen": {}, + "7650 bis 7680 Werbung und Repr\u00e4sentationen": {}, + "7700 bis 7740 Versicherungen": {}, + "7750 bis 7760 Beratungs- und Pr\u00fcfungsaufwand": {}, + "7800 bis 7810 Schadensf\u00e4lle": {}, + "7840 bis 7880 Verschiedene betriebliche Aufwendungen": {}, + "7910 bis 7950 Aufwandsstellenrechung der Hersteller": {}, + "Abschreibungen auf aktivierte Aufwendungen f\u00fcr das Ingangs. u. Erweitern des Betriebes": {}, + "Abschreibungen vom Umlaufverm\u00f6gen, soweit diese die im Unternehmen \u00fcblichen Abschreibungen \u00fcbersteigen": {}, + "Aufwandsstellenrechnung": {}, + "Aus- und Fortbildung": {}, + "Buchwert abgegangener Anlagen, ausgenommen Finanzanlagen": {}, + "B\u00fcromaterial und Drucksorten": {}, + "Fachliteratur und Zeitungen ": {}, + "Herstellungskosten der zur Erzielung der Umsatzerl\u00f6se erbrachten Leistungen": {}, + "Mitgliedsbeitr\u00e4ge": {}, + "Skontoertr\u00e4ge auf sonstige betriebliche Aufwendungen": {}, + "Sonstige betrieblichen Aufwendungen": {}, + "Spenden und Trinkgelder": {}, + "Spesen des Geldverkehrs": {}, + "Verluste aus dem Abgang vom Anlageverm\u00f6gen, ausgenommen Finanzanlagen": {}, + "Vertriebskosten": {}, + "Verwaltungskosten": {} + }, + "Summe Betriebliche Ertr\u00e4ge": { + "4400 bis 4490 Erl\u00f6sschm\u00e4lerungen": {}, + "4500 bis 4570 Ver\u00e4nderungen des Bestandes an fertigen und unfertigen Erzeugn. sowie an noch nicht abrechenbaren Leistungen": {}, + "4580 bis 4590 andere aktivierte Eigenleistungen": {}, + "4600 bis 4620 Erl\u00f6se aus dem Abgang vom Anlageverm\u00f6gen, ausgen. Finanzanlagen": {}, + "4630 bis 4650 Ertr\u00e4ge aus dem Abgang vom Anlageverm\u00f6gen, ausgen. Finanzanlagen": {}, + "4660 bis 4670 Ertr\u00e4ge aus der Zuschreibung zum Anlageverm\u00f6gen, ausgen. Finanzanlagen": {}, + "4700 bis 4790 Ertr\u00e4ge aus der Aufl\u00f6sung von R\u00fcckstellungen": {}, + "4800 bis 4990 \u00dcbrige betriebliche Ertr\u00e4ge": {}, + "Erl\u00f6se 0 % Ausfuhrlieferungen/Drittl\u00e4nder": {}, + "Erl\u00f6se 10 %": {}, + "Erl\u00f6se 20 %": {}, + "Erl\u00f6se aus im Inland stpfl. EG Lieferungen 10 % USt": {}, + "Erl\u00f6se aus im Inland stpfl. EG Lieferungen 20 % USt": {}, + "Erl\u00f6se i.g. Lieferungen (stfr)": {} + }, + "Summe Eigenkapital R\u00fccklagen Abschlusskonten": { + "9000 bis 9180 Gezeichnetes bzw. gewidmetes Kapital": { + "account_type": "Equity" + }, + "9200 bis 9290 Kapitalr\u00fccklagen": { + "account_type": "Equity" + }, + "9300 bis 9380 Gewinnr\u00fccklagen": { + "account_type": "Equity" + }, + "9400 bis 9590 Bewertungsreserven uns sonst. unversteuerte R\u00fccklagen": { + "account_type": "Equity" + }, + "9600 bis 9690 Privat und Verrechnungskonten bei Einzelunternehmen und Personengesellschaften": {}, + "9700 bis 9790 Einlagen stiller Gesellschafter ": {}, + "9900 bis 9999 Evidenzkonten": {}, + "Bilanzgewinn (-verlust )": { + "account_type": "Equity" + }, + "Er\u00f6ffnungsbilanz": {}, + "Gewinn- und Verlustrechnung": {}, + "Schlussbilanz": {}, + "nicht eingeforderte ausstehende Einlagen": { + "account_type": "Equity" + } + }, + "Summe Finanzertr\u00e4ge und Aufwendungen": { + "8000 bis 8040 Ertr\u00e4ge aus Beteiligungen": {}, + "8050 bis 8090 Ertr\u00e4ge aus anderen Wertpapieren und Ausleihungen des Finanzanlageverm\u00f6gens": {}, + "8100 bis 8130 Sonstige Zinsen und \u00e4hnliche Ertr\u00e4ge": {}, + "8220 bis 8250 Aufwendungen aus Beteiligungen": {}, + "8260 bis 8270 Aufwendungen aus sonst. Fiananzanlagen und aus Wertpapieren des Umlaufverm\u00f6gens": {}, + "8280 bis 8340 Zinsen und \u00e4hnliche Aufwendungem": {}, + "8400 bis 8440 Au\u00dferordentliche Ertr\u00e4ge": {}, + "8450 bis 8490 Au\u00dferordentliche Aufwendungen": {}, + "8500 bis 8590 Steuern vom Einkommen und vom Ertrag": { + "account_type": "Tax" + }, + "8600 bis 8690 Aufl\u00f6sung unversteuerten R\u00fccklagen": {}, + "8700 bis 8740 Aufl\u00f6sung von Kapitalr\u00fccklagen": {}, + "8750 bis 8790 Aufl\u00f6sung von Gewinnr\u00fccklagen": {}, + "8800 bis 8890 Zuweisung von unversteuerten R\u00fccklagen": {}, + "Buchwert abgegangener Beteiligungen": {}, + "Buchwert abgegangener Wertpapiere des Umlaufverm\u00f6gens": {}, + "Buchwert abgegangener sonstiger Finanzanlagen": {}, + "Erl\u00f6se aus dem Abgang von Beteiligungen": {}, + "Erl\u00f6se aus dem Abgang von Wertpapieren des Umlaufverm\u00f6gens": {}, + "Erl\u00f6se aus dem Abgang von sonstigen Finanzanlagen": {}, + "Ertr\u00e4ge aus dem Abgang von und der Zuschreibung zu Finanzanlagen": {}, + "Ertr\u00e4ge aus dem Abgang von und der Zuschreibung zu Wertpapieren des Umlaufverm\u00f6gens": {}, + "Gewinabfuhr bzw. Verlust\u00fcberrechnung aus Ergebnisabf\u00fchrungsvertr\u00e4gen": {}, + "nicht ausgenutzte Lieferantenskonti": {} + }, + "Summe Fremdkapital": { + "3020 bis 3030 Steuerr\u00fcckstellungen": {}, + "3040 bis 3090 Sonstige R\u00fcckstellungen": {}, + "3110 bis 3170 Verbindlichkeiten gegen\u00fcber Kredidinstituten": {}, + "3180 bis 3190 Verbindlichkeiten gegen\u00fcber Finanzinstituten": {}, + "3380 bis 3390 Verbindlichkeiten aus der Annahme gezogener Wechsel u. d. Ausstellungen eigener Wechsel": { + "account_type": "Payable" + }, + "3400 bis 3470 Verbindlichkeiten gegen\u00fc. verb. Untern., Verbindl. gegen\u00fc. Untern., mit denen eine Beteiligungsverh\u00e4lnis besteht": {}, + "3600 bis 3690 Verbindlichkeiten im Rahmen der sozialen Sicherheit": {}, + "3700 bis 3890 \u00dcbrige sonstige Verbindlichkeiten": {}, + "3900 bis 3990 Passive Rechnungsabgrenzungsposten": {}, + "Anleihen (einschlie\u00dflich konvertibler)": {}, + "Erhaltene Anzahlungenauf Bestellungen": {}, + "R\u00fcckstellungen f\u00fcr Abfertigung": {}, + "R\u00fcckstellungen f\u00fcr Pensionen": {}, + "USt. \u00a719 /art (reverse charge)": { + "account_type": "Tax" + }, + "Umsatzsteuer": {}, + "Umsatzsteuer Zahllast": { + "account_type": "Tax" + }, + "Umsatzsteuer aus i.g. Erwerb 10%": { + "account_type": "Tax" + }, + "Umsatzsteuer aus i.g. Erwerb 20%": { + "account_type": "Tax" + }, + "Umsatzsteuer aus i.g. Lieferungen 10%": { + "account_type": "Tax" + }, + "Umsatzsteuer aus i.g. Lieferungen 20%": { + "account_type": "Tax" + }, + "Umsatzsteuer-Evidenzkonto f\u00fcr erhaltene Anzahlungen auf Bestellungen": {}, + "Verbindlichkeiten aus Lieferungen u. Leistungen EU": { + "account_type": "Payable" + }, + "Verbindlichkeiten aus Lieferungen u. Leistungen Inland": { + "account_type": "Payable" + }, + "Verbindlichkeiten aus Lieferungen u. Leistungen sonst. Ausland": { + "account_type": "Payable" + }, + "Verbindlichkeiten gegen\u00fcber Gesellschaften": {}, + "Verrechnung Finanzamt": { + "account_type": "Tax" + } + }, + "Summe Kontoklasse 0 Anlageverm\u00f6gen": { + "44 bis 49 Sonstige Maschinen und maschinelle Anlagen": {}, + "920 bis 930 Festverzinsliche Wertpapiere des Anlageverm\u00f6gens": {}, + "940 bis 970 Sonstige Finanzanlagen, Wertrechte": {}, + "Allgemeine Werkzeuge und Handwerkzeuge": {}, + "Andere Bef\u00f6rderungsmittel": {}, + "Andere Betriebs- und Gesch\u00e4ftsausstattung": {}, + "Andere Erzeugungshilfsmittel": {}, + "Anlagen im Bau": {}, + "Anteile an Investmentfonds": {}, + "Anteile an Kapitalgesellschaften ohne Beteiligungscharakter": {}, + "Anteile an Personengesellschaften ohne Beteiligungscharakter": {}, + "Anteile an verbundenen Unternehmen": {}, + "Antriebsmaschinen": {}, + "Aufwendungen f\u00fcs das Ingangssetzen u. Erweitern eines Betriebes": {}, + "Ausleihungen an verbundene Unternehmen": {}, + "Ausleihungen an verbundene Unternehmen, mit denen ein Beteiligungsverh\u00e4lnis besteht": {}, + "Bauliche Investitionen in fremden (gepachteten) Betriebs- und Gesch\u00e4ftsgeb\u00e4uden": {}, + "Bauliche Investitionen in fremden (gepachteten) Wohn- und Sozialgeb\u00e4uden": {}, + "Bebaute Grundst\u00fccke (Grundwert)": {}, + "Beheizungs- und Beleuchtungsanlagen": {}, + "Beteiligungen an Gemeinschaftunternehmen": {}, + "Beteiligungen an angeschlossenen (assoziierten) Unternehmen": {}, + "Betriebs- und Gesch\u00e4ftsgeb\u00e4ude auf eigenem Grund": {}, + "Betriebs- und Gesch\u00e4ftsgeb\u00e4ude auf fremdem Grund": {}, + "B\u00fcromaschinen, EDV - Anlagen": {}, + "Datenverarbeitungsprogramme": {}, + "Energieversorgungsanlagen": {}, + "Fertigungsmaschinen": {}, + "Gebinde": {}, + "Geleistete Anzahlungen": {}, + "Genossenschaften ohne Beteiligungscharakter": {}, + "Geringwertige Verm\u00f6gensgegenst\u00e4nde, soweit im Erzeugerprozess verwendet": {}, + "Geringwertige Verm\u00f6gensgegenst\u00e4nde, soweit nicht im Erzeugungsprozess verwendet": {}, + "Gesch\u00e4fts(Firmen)wert": {}, + "Grundst\u00fcckseinrichtunten auf eigenem Grund": {}, + "Grundst\u00fcckseinrichtunten auf fremdem Grund": {}, + "Grundst\u00fccksgleiche Rechte": {}, + "Hebezeuge und Montageanlagen": {}, + "Konzessionen": {}, + "Kumulierte Abschreibungen": {}, + "LKW": {}, + "Marken, Warenzeichen und Musterschutzrechte": {}, + "Maschinenwerkzeuge": {}, + "Nachrichten- und Kontrollanlagen": {}, + "PKW": {}, + "Pacht- und Mietrechte": {}, + "Patentrechte und Lizenzen": {}, + "Sonstige Ausleihungen": {}, + "Sonstige Beteiligungen": {}, + "Transportanlagen": {}, + "Unbebaute Grundst\u00fccke": {}, + "Vorrichtungen, Formen und Modelle": {}, + "Wohn- und Sozialgeb\u00e4ude auf eigenem Grund": {}, + "Wohn- und Sozialgeb\u00e4ude auf fremdem Grund": {} + }, + "Summe Personalaufwand": { + "6000 bis 6190 L\u00f6hne": {}, + "6200 bis 6390 Geh\u00e4lter": {}, + "6400 bis 6440 Aufwendungen f\u00fcr Abfertigungen": {}, + "6450 bis 6490 Aufwendungen f\u00fcr Altersversorgung": {}, + "6500 bis 6550 Gesetzlicher Sozialaufwand Arbeiter": {}, + "6560 bis 6590 Gesetzlicher Sozialaufwand Angestellte": {}, + "6600 bis 6650 Lohnabh\u00e4ngige Abgaben und Pflichtbeitr\u00e4gte": {}, + "6660 bis 6690 Gehaltsabh\u00e4ngige Abgaben und Pflichtbeitr\u00e4gte": {}, + "6700 bis 6890 Sonstige Sozialaufwendungen": {}, + "Aufwandsstellenrechnung": {} + }, + "Summe Umlaufverm\u00f6gen": { + "2000 bis 2007 Forderungen aus Lief. und Leist. Inland": { + "account_type": "Receivable" + }, + "2100 bis 2120 Forderungen aus Lief. und Leist. EU": { + "account_type": "Receivable" + }, + "2150 bis 2170 Forderungen aus Lief. und Leist. Ausland": { + "account_type": "Receivable" + }, + "2200 bis 2220 Forderungen gegen\u00fcber verbundenen Unternehmen": { + "account_type": "Receivable" + }, + "2250 bis 2270 Forderungen gegen\u00fcber Unternehmen, mit denen ein Beteiligungsverh\u00e4ltnis besteht": { + "account_type": "Receivable" + }, + "2300 bis 2460 Sonstige Forderungen und Verm\u00f6gensgegenst\u00e4nde": { + "account_type": "Receivable" + }, + "2630 bis 2670 Sonstige Wertpapiere": { + "account_type": "Receivable" + }, + "2750 bis 2770 Kassenbest\u00e4nde in Fremdw\u00e4hrung": { + "account_type": "Receivable" + }, + "Aktive Rechnungsabrenzungsposten": { + "account_type": "Receivable" + }, + "Anteile an verbundenen Unternehmen": { + "account_type": "Receivable" + }, + "Bank / Guthaben bei Kreditinstituten": { + "account_type": "Receivable" + }, + "Besitzwechsel ...": { + "account_type": "Receivable" + }, + "Disagio": { + "account_type": "Receivable" + }, + "Eigene Anteile (Wertpapiere)": { + "account_type": "Receivable" + }, + "Einfuhrumsatzsteuer (bezahlt)": {}, + "Eingeforderte aber noch nicht eingezahlte Einlagen": { + "account_type": "Receivable" + }, + "Einzelwertberichtigungen zu Forderungen aus Lief. und Leist. Ausland": { + "account_type": "Receivable" + }, + "Einzelwertberichtigungen zu Forderungen aus Lief. und Leist. EU": { + "account_type": "Receivable" + }, + "Einzelwertberichtigungen zu Forderungen aus Lief. und Leist. Inland ": { + "account_type": "Receivable" + }, + "Einzelwertberichtigungen zu Forderungen gegen\u00fcber Unternehmen mit denen ein Beteiligungsverh\u00e4ltnis besteht": { + "account_type": "Receivable" + }, + "Einzelwertberichtigungen zu Forderungen gegen\u00fcber verbundenen Unternehmen": { + "account_type": "Receivable" + }, + "Einzelwertberichtigungen zu sonstigen Forderungen und Verm\u00f6gensgegenst\u00e4nden": { + "account_type": "Receivable" + }, + "Kassenbestand": { + "account_type": "Receivable" + }, + "Pauschalwertberichtigungen zu Forderungen aus Lief. und Leist. Ausland": { + "account_type": "Receivable" + }, + "Pauschalwertberichtigungen zu Forderungen aus Lief. und Leist. EU": { + "account_type": "Receivable" + }, + "Pauschalwertberichtigungen zu Forderungen aus Lief. und Leist. Inland ": { + "account_type": "Receivable" + }, + "Pauschalwertberichtigungen zu Forderungen gegen\u00fcber Unternehmen mit denen ein Beteiligungsverh\u00e4ltnis besteht": { + "account_type": "Receivable" + }, + "Pauschalwertberichtigungen zu Forderungen gegen\u00fcber verbundenen Unternehmen": { + "account_type": "Receivable" + }, + "Pauschalwertberichtigungen zu sonstigen Forderungen und Verm\u00f6gensgegenst\u00e4nden": { + "account_type": "Receivable" + }, + "Postwertzeichen": { + "account_type": "Receivable" + }, + "Schecks in Inlandsw\u00e4hrung": { + "account_type": "Receivable" + }, + "Sonstige Anteile": { + "account_type": "Receivable" + }, + "Stempelmarken": { + "account_type": "Receivable" + }, + "Steuerabgrenzung": { + "account_type": "Receivable" + }, + "Unterschiedsbetrag gem. Abschnitt XII Pensionskassengesetz": { + "account_type": "Receivable" + }, + "Unterschiedsbetrag zur gebotenen Pensionsr\u00fcckstellung": { + "account_type": "Receivable" + }, + "Vorsteuer": { + "account_type": "Receivable" + }, + "Vorsteuer aus ig. Erwerb 10%": { + "account_type": "Tax" + }, + "Vorsteuer aus ig. Erwerb 20%": { + "account_type": "Tax" + }, + "Vorsteuer \u00a719/Art 19 ( reverse charge ) ": { + "account_type": "Tax" + }, + "Wertberichtigungen": { + "account_type": "Receivable" + } + }, + "Summe Vorr\u00e4te": { + "1000 bis 1090 Bezugsverrechnung": {}, + "1100 bis 1190 Rohstoffe": {}, + "1200 bis 1290 Bezogene Teile": {}, + "1300 bis 1340 Hilfsstoffe": {}, + "1350 bis 1390 Betriebsstoffe": {}, + "1400 bis 1490 Unfertige Erzeugniss": {}, + "1500 bis 1590 Fertige Erzeugniss": {}, + "1600 bis 1690 Waren": {}, + "1700 bis 1790 Noch nicht abgerechenbare Leistungen": {}, + "1900 bis 1990 Wertberichtigungen": {}, + "geleistete Anzahlungen": {} + }, + "Summe Wareneinsatz": { + "5100 bis 5190 Verbrauch an Rohstoffen": {}, + "5200 bis 5290 Verbrauch von bezogenen Fertig- und Einzelteilen": {}, + "5300 bis 5390 Verbrauch von Hilfsstoffen": {}, + "5400 bis 5490 Verbrauch von Betriebsstoffen": {}, + "5500 bis 5590 Verbrauch von Werkzeugen und anderen Erzeugungshilfsmittel": {}, + "5600 bis 5690 Verbrauch von Brenn- und Treibstoffen, Energie und Wasser": {}, + "5700 bis 5790 Sonstige bezogene Herstellungsleistungen": {}, + "Aufwandsstellenrechnung": {}, + "Skontoertr\u00e4ge auf Materialaufwand": {}, + "Skontoertr\u00e4ge auf sonstige bezogene Herstellungsleistungen": {}, + "Wareneinkauf 10 %": {}, + "Wareneinkauf 20 %": {}, + "Wareneinkauf igErwerb 10 % VSt/10 % USt": {}, + "Wareneinkauf igErwerb 20 % VSt/20 % USt": {}, + "Wareneinkauf igErwerb ohne Vorsteuerabzug und 10 % USt": {}, + "Wareneinkauf igErwerb ohne Vorsteuerabzug und 20 % USt": {} + }, + "name": "Account Chart - Austria EKR2010" + } +} \ No newline at end of file diff --git a/erpnext/accounts/doctype/account/chart_of_accounts/be_l10nbe_chart_template.json b/erpnext/accounts/doctype/account/chart_of_accounts/be_l10nbe_chart_template.json new file mode 100644 index 0000000000..93b03cd51e --- /dev/null +++ b/erpnext/accounts/doctype/account/chart_of_accounts/be_l10nbe_chart_template.json @@ -0,0 +1,1533 @@ +{ + "country_code": "be", + "name": "Belgian PCMN", + "tree": { + "CLASSE 1": { + "BENEFICE (PERTE) REPORTE(E)": { + "B\u00e9n\u00e9fice report\u00e9": {}, + "Perte report\u00e9e": {} + }, + "CAPITAL": { + "Capital non appel\u00e9": {}, + "Capital souscrit ou capital personnel": { + "Capital amorti": {}, + "Capital non amorti": {} + }, + "Compte de l'exploitant": { + "Imp\u00f4ts personnels": {}, + "Op\u00e9rations courantes": {}, + "R\u00e9mun\u00e9rations et autres avantages": {} + } + }, + "COMPTES DE LIAISON DES ETABLISSEMENTS ET SUCCURSALES": {}, + "DETTES A PLUS D'UN AN": { + "Acomptes re\u00e7us sur commandes": {}, + "Autres emprunts": {}, + "Cautionnements re\u00e7us en num\u00e9raires": {}, + "Dettes commerciales": { + "Effets \u00e0 payer": { + "Entreprises apparent\u00e9es": { + "Entreprises avec lesquelles il existe un lien de participation": {}, + "Entreprises li\u00e9es": {} + }, + "Fournisseurs ordinaires": { + "Fournisseurs C.E.E.": {}, + "Fournisseurs belges": {}, + "Fournisseurs importation": {} + } + }, + "Fournisseurs : dettes en compte": { + "Entreprises apparent\u00e9es": { + "Entreprises avec lesquelles il existe un lien de participation": {}, + "Entreprises li\u00e9es": {} + }, + "Fournisseurs ordinaires": { + "Fournisseurs C.E.E.": {}, + "Fournisseurs belges": {}, + "Fournisseurs importation": {} + } + } + }, + "Dettes de location-financement et assimil\u00e9s": { + "Dettes de location-financement de biens immobiliers": {}, + "Dettes de location-financement de biens mobiliers": {}, + "Dettes sur droits r\u00e9els sur immeubles": {} + }, + "Dettes diverses": { + "Administrateurs, g\u00e9rants, associ\u00e9s": {}, + "Autres dettes diverses": {}, + "Autres entreprises avec lesquelles il existe un lien de participation": {}, + "Dettes envers les coparticipants des associations momentan\u00e9es et en participation": {}, + "Entreprises li\u00e9es": {}, + "Rentes viag\u00e8res capitalis\u00e9es": {} + }, + "Emprunts obligataires non subordonn\u00e9s": { + "Convertibles": {}, + "Non convertibles": {} + }, + "Emprunts subordonn\u00e9s": { + "Convertibles": {}, + "Non convertibles": {} + }, + "Etablissements de cr\u00e9dit": { + "Cr\u00e9dits d'acceptation": { + "Banque A": {}, + "Banque B": {} + }, + "Dettes en compte": { + "Banque A": {}, + "Banque B": {} + }, + "Promesses": { + "Banque A": {}, + "Banque B": {} + } + } + }, + "PLUS-VALUES DE REEVALUATION": { + "Plus-values de r\u00e9\u00e9valuation sur immobilisations corporelles": { + "Plus-values de r\u00e9\u00e9valuation": {}, + "Reprises de r\u00e9ductions de valeur": {} + }, + "Plus-values de r\u00e9\u00e9valuation sur immobilisations financi\u00e8res": { + "Plus-values de r\u00e9\u00e9valuation": {}, + "Reprises de r\u00e9ductions de valeur": {} + }, + "Plus-values de r\u00e9\u00e9valuation sur immobilisations incorporelles": { + "Plus-values de r\u00e9\u00e9valuation": {}, + "Reprises de r\u00e9ductions de valeur": {} + }, + "Plus-values de r\u00e9\u00e9valuation sur stocks": {}, + "Reprises de r\u00e9ductions de valeur sur placements de tr\u00e9sorerie": {} + }, + "PRIMES D'EMISSION": {}, + "PROVISIONS POUR RISQUES ET CHARGES": { + "Provisions pour autres risques et charges": {}, + "Provisions pour charges fiscales": {}, + "Provisions pour engagements relatifs \u00e0 l'acquisition ou \u00e0 la cession d'immobilisations": {}, + "Provisions pour ex\u00e9cution de commandes pass\u00e9es ou re\u00e7ues": {}, + "Provisions pour garanties techniques attach\u00e9es aux ventes et prestations d\u00e9j\u00e0 effectu\u00e9es par l'entreprise": {}, + "Provisions pour grosses r\u00e9parations et gros entretiens": {}, + "Provisions pour pensions et obligations similaires": {}, + "Provisions pour positions et march\u00e9s \u00e0 terme en devises ou positions et march\u00e9s \u00e0 terme en marchandises": {}, + "Provisions pour s\u00fbret\u00e9s personnelles ou r\u00e9elles constitu\u00e9es \u00e0 l'appui de dettes et d'engagements de tiers": {} + }, + "RESERVES": { + "R\u00e9serve l\u00e9gale": {}, + "R\u00e9serves disponibles": { + "R\u00e9serve pour installations en faveur du personnel 1333 R\u00e9serves libres": {}, + "R\u00e9serve pour renouvellement des immobilisations": {}, + "R\u00e9serve pour r\u00e9gularisation de dividendes": {} + }, + "R\u00e9serves immunis\u00e9es": {}, + "R\u00e9serves indisponibles": { + "Autres r\u00e9serves indisponibles": {}, + "R\u00e9serve pour actions propres": {} + } + }, + "SUBSIDES EN CAPITAL": { + "Montants obtenus": {}, + "Montants transf\u00e9r\u00e9s aux r\u00e9sultats": {} + } + }, + "CLASSE 2. FRAIS D'ETABLISSEMENT. ACTIFS IMMOBILISES ET CREANCES A PLUS D'UN AN": { + "AUTRES IMMOBILISATIONS CORPORELLES": { + "Amortissements sur autres immobilisations corporelles": { + "Amortissements sur emballages r\u00e9cup\u00e9rables": {}, + "Amortissements sur frais d'am\u00e9nagement des locaux pris en location": {}, + "Amortissements sur maison d'habitation": {}, + "Amortissements sur mat\u00e9riel d'emballage": {}, + "Amortissements sur r\u00e9serve immobili\u00e8re": {} + }, + "Emballages r\u00e9cup\u00e9rables": {}, + "Frais d'am\u00e9nagements de locaux pris en location": {}, + "Maison d'habitation": {}, + "Mat\u00e9riel d'emballage": {}, + "Plus-values act\u00e9es sur autres immobilisations corporelles": {}, + "R\u00e9serve immobili\u00e8re": {} + }, + "CREANCES A PLUS D'UN AN": { + "Autres cr\u00e9ances": { + "Cr\u00e9ances douteuses": {}, + "Cr\u00e9ances en compte": { + "Cr\u00e9ances autres d\u00e9biteurs": {}, + "Cr\u00e9ances entreprises avec lesquelles il existe un lien de participation": {}, + "Cr\u00e9ances entreprises li\u00e9es": {} + }, + "Cr\u00e9ances r\u00e9sultant de la cession d'immobilisations donn\u00e9es en leasing": {}, + "Effets \u00e0 recevoir": { + "Sur autres d\u00e9biteurs": {}, + "Sur entreprises avec lesquelles il existe un lien de participation": {}, + "Sur entreprises li\u00e9es": {} + }, + "R\u00e9ductions de valeur act\u00e9es": {} + }, + "Cr\u00e9ances commerciales": { + "Acomptes vers\u00e9s": {}, + "Clients": { + "Cr\u00e9ances en compte sur entreprises li\u00e9es": {}, + "Cr\u00e9ances sur les coparticipants": {}, + "Sur clients Belgique": {}, + "Sur clients C.E.E.": {}, + "Sur clients exportation hors C.E.E.": {}, + "Sur entreprises avec lesquelles il existe un lien de participation": {} + }, + "Cr\u00e9ances douteuses": {}, + "Effets \u00e0 recevoir": { + "Sur clients Belgique": {}, + "Sur clients C.E.E.": {}, + "Sur clients exportation hors C.E.E.": {}, + "Sur entreprises avec lesquelles il existe un lien de participation": {}, + "Sur entreprises li\u00e9es": {} + }, + "Retenues sur garanties": {}, + "R\u00e9ductions de valeur act\u00e9es": {} + } + }, + "FRAIS D'ETABLISSEMENT": { + "Autres frais d'\u00e9tablissement": { + "Amortissements sur autres frais d'\u00e9tablissement": {}, + "Autres frais d'\u00e9tablissement": {} + }, + "Frais d'\u00e9mission d'emprunts et primes de remboursement": { + "Agios sur emprunts et frais d'\u00e9mission d'emprunts": {}, + "Amortissements sur agios sur emprunts et frais d'\u00e9mission d'emprunts": {} + }, + "Frais de constitution et d'augmentation de capital": { + "Amortissements sur frais de constitution et d'augmentation de capital": {}, + "Frais de constitution et d'augmentation de capital": {} + }, + "Frais de restructuration": { + "Amortissements sur frais de restructuration": {}, + "Co\u00fbt des frais de restructuration": {} + }, + "Int\u00e9r\u00eats intercalaires": { + "Amortissements sur int\u00e9r\u00eats intercalaires": {}, + "Int\u00e9r\u00eats intercalaires": {} + } + }, + "IMMOBILISATION DETENUES EN LOCATION-FINANCEMENT ET DROITS SIMILAIRES": { + "Installations, machines et outillage": { + "Amortissements sur installations, machines et outillage pris en leasing": {}, + "Installations": {}, + "Machines": {}, + "Outillage": {}, + "Plus-values act\u00e9es sur installations, machines et outillage pris en leasing": {} + }, + "Mobilier et mat\u00e9riel roulant": { + "Amortissements sur mobilier et mat\u00e9riel roulant en leasing": {}, + "Mat\u00e9riel roulant": {}, + "Mobilier": {}, + "Plus-values act\u00e9es sur mobilier et mat\u00e9riel roulant en leasing": {} + }, + "Terrains et constructions": { + "Amortissements et r\u00e9ductions de valeur sur terrains et constructions en leasing": {}, + "Constructions": {}, + "Plus-values sur emphyt\u00e9ose, leasing et droits similaires : terrains et constructions": {}, + "Terrains": {} + } + }, + "IMMOBILISATIONS CORPORELLES EN COURS ET ACOMPTES VERSES": { + "Avances et acomptes vers\u00e9s sur immobilisations en cours": {}, + "Immobilisations en cours": { + "Autres immobilisations corporelles": {}, + "Constructions": {}, + "Installations, machines et outillage": {}, + "Mobilier et mat\u00e9riel roulant": {} + } + }, + "IMMOBILISATIONS FINANCIERES": { + "Autres actions et parts": { + "Montants non appel\u00e9s": {}, + "Plus-values act\u00e9es": {}, + "R\u00e9ductions de valeur act\u00e9es": {}, + "Valeur d'acquisition": {} + }, + "Autres cr\u00e9ances": { + "Cr\u00e9ances douteuses": {}, + "Cr\u00e9ances en compte": {}, + "Effets \u00e0 recevoir": {}, + "R\u00e9ductions de valeur act\u00e9es": {}, + "Titres \u00e0 revenu fixe": {} + }, + "Cautionnements vers\u00e9s en num\u00e9raires": { + "Autres cautionnements vers\u00e9s en num\u00e9raires": {}, + "Eau": {}, + "Electricit\u00e9": {}, + "Gaz": {}, + "T\u00e9l\u00e9phone, t\u00e9lefax, t\u00e9lex": {} + }, + "Cr\u00e9ances sur des entreprises avec lesquelles il existe un lien de participation": { + "Cr\u00e9ances douteuses": {}, + "Cr\u00e9ances en compte": {}, + "Effets \u00e0 recevoir": {}, + "R\u00e9ductions de valeurs act\u00e9es": {}, + "Titres \u00e0 revenu fixe": {} + }, + "Cr\u00e9ances sur des entreprises li\u00e9es": { + "Cr\u00e9ances douteuses": {}, + "Cr\u00e9ances en compte": {}, + "Effets \u00e0 recevoir": {}, + "R\u00e9ductions de valeurs act\u00e9es": {}, + "Titres \u00e0 revenu fixes": {} + }, + "Participations dans des entreprises avec lesquelles il existe un lien de participation": { + "Montants non appel\u00e9s": {}, + "Plus-values act\u00e9es": {}, + "R\u00e9ductions de valeurs act\u00e9es": {}, + "Valeur d'acquisition": {} + }, + "Participations dans des entreprises li\u00e9es": { + "Montants non appel\u00e9s": {}, + "Plus-values act\u00e9es": {}, + "R\u00e9ductions de valeurs act\u00e9es": {}, + "Valeur d'acquisition": {} + } + }, + "IMMOBILISATIONS INCORPORELLES": { + "Acomptes vers\u00e9s": {}, + "Concessions, brevets, licences, savoir-faire, marques et droits similaires": { + "Amortissements sur concessions, brevets, etc...": {}, + "Concessions, brevets, licences, savoir-faire, marques, etc...": {}, + "Plus-values act\u00e9es sur concessions, brevets, etc...": {} + }, + "Frais de recherche et de d\u00e9veloppement": { + "Amortissements sur frais de recherche et de mise au point": {}, + "Frais de recherche et de mise au point": {}, + "Plus-values act\u00e9es sur frais de recherche et de mise au point": {} + }, + "Goodwill": { + "Amortissements sur goodwill": {}, + "Co\u00fbt d'acquisition": {}, + "Plus-values act\u00e9es": {} + } + }, + "INSTALLATIONS, MACHINES ET OUTILLAGE": { + "Amortissements": { + "Sur installations": {}, + "Sur machines": {}, + "Sur outillage": {} + }, + "Installations": { + "Installation d'eau": {}, + "Installation d'\u00e9lectricit\u00e9": {}, + "Installation de chargement": {}, + "Installation de chauffage": {}, + "Installation de conditionnement d'air": {}, + "Installation de gaz": {}, + "Installation de vapeur": {} + }, + "Machines": { + "Division A": {}, + "Division B": {} + }, + "Outillage": { + "Division A": {}, + "Division B": {} + }, + "Plus-values act\u00e9es": { + "Sur installations": {}, + "Sur machines": {}, + "Sur outillage": {} + } + }, + "MOBILIER ET MATERIEL ROULANT": { + "Mat\u00e9riel roulant": { + "Amortissements sur mat\u00e9riel roulant": { + "Amortissements sur mat\u00e9riel automobile": {}, + "Idem sur mat\u00e9riel a\u00e9rien": {}, + "Idem sur mat\u00e9riel ferroviaire": {}, + "Idem sur mat\u00e9riel fluvial": {}, + "Idem sur mat\u00e9riel naval": {} + }, + "Mat\u00e9riel automobile": { + "Camions": {}, + "Voitures": {} + }, + "Mat\u00e9riel a\u00e9rien": {}, + "Mat\u00e9riel ferroviaire": {}, + "Mat\u00e9riel fluvial": {}, + "Mat\u00e9riel naval": {}, + "Plus-values sur mat\u00e9riel roulant": { + "Idem sur mat\u00e9riel a\u00e9rien": {}, + "Idem sur mat\u00e9riel ferroviaire": {}, + "Idem sur mat\u00e9riel fluvial": {}, + "Idem sur mat\u00e9riel naval": {}, + "Plus-values sur mat\u00e9riel automobile": {} + } + }, + "Mobilier": { + "Amortissements": { + "Amortissements sur mat\u00e9riel de bureau et service social": {}, + "Amortissements sur mobilier": {} + }, + "Mat\u00e9riel de bureau et de service social": { + "Des autres b\u00e2timents d'exploitation": {}, + "Des b\u00e2timents administratifs et commerciaux": {}, + "Des b\u00e2timents industriels": {}, + "Des oeuvres sociales": {} + }, + "Mobilier": { + "Mobilier des autres b\u00e2timents d'exploitation": {}, + "Mobilier des b\u00e2timents administratifs et commerciaux": {}, + "Mobilier des b\u00e2timents industriels": {}, + "Mobilier oeuvres sociales": {} + }, + "Plus-values act\u00e9es": { + "Plus-values act\u00e9es sur mat\u00e9riel de bureau et service social": {}, + "Plus-values act\u00e9es sur mobilier": {} + } + } + }, + "TERRAINS ET CONSTRUCTIONS": { + "Autres droits r\u00e9els sur des immeubles": { + "Amortissements": {}, + "Plus-values act\u00e9es": {}, + "Valeur d'acquisition": {} + }, + "Constructions": { + "Amortissements sur constructions": { + "Sur autres b\u00e2timents d'exploitation": {}, + "Sur b\u00e2timents administratifs et commerciaux": {}, + "Sur b\u00e2timents industriels": {}, + "Sur constructions sur sol d'autrui": {}, + "Sur frais d'acquisition sur constructions": {}, + "Sur voies de transport et ouvrages d'art": {} + }, + "Autres b\u00e2timents d'exploitation": {}, + "B\u00e2timents administratifs et commerciaux": {}, + "B\u00e2timents industriels": {}, + "Constructions sur sol d'autrui": {}, + "Frais d'acquisition sur constructions": {}, + "Plus-values act\u00e9es": { + "Sur autres b\u00e2timents d'exploitation": {}, + "Sur b\u00e2timents administratifs et commerciaux": {}, + "Sur b\u00e2timents industriels": {}, + "Sur voies de transport et ouvrages d'art": {} + }, + "Voies de transport et ouvrages d'art": {} + }, + "Terrains": { + "Amortissements et r\u00e9ductions de valeur": { + "Amortissements sur frais d'acquisition": {}, + "R\u00e9ductions de valeur sur terrains": {} + }, + "Frais d'acquisition sur terrains": {}, + "Plus-values act\u00e9es sur terrains": {}, + "Terrains": {} + }, + "Terrains b\u00e2tis": { + "Amortissements sur terrains b\u00e2tis": { + "Sur autres b\u00e2timents d'exploitation": {}, + "Sur b\u00e2timents administratifs et commerciaux": {}, + "Sur b\u00e2timents industriels": {}, + "Sur frais d'acquisition des terrains b\u00e2tis": {}, + "Sur voies de transport et ouvrages d'art": {} + }, + "Plus-values act\u00e9es": { + "Sur autres b\u00e2timents d'exploitation": {}, + "Sur b\u00e2timents administratifs et commerciaux": {}, + "Sur b\u00e2timents industriels": {}, + "Sur voies de transport et ouvrages d'art": {} + }, + "Valeur d'acquisition": { + "Autres b\u00e2timents d'exploitation": {}, + "B\u00e2timents administratifs et commerciaux": {}, + "B\u00e2timents industriels": {}, + "Frais d'acquisition des terrains \u00e0 b\u00e2tir": {}, + "Voies de transport et ouvrages d'art": {} + } + } + } + }, + "CLASSE 3. STOCK ET COMMANDES EN COURS D'EXECUTION": { + "ACOMPTES VERSES SUR ACHATS POUR STOCKS": { + "Acomptes vers\u00e9s": { + "account_type": "Stock" + }, + "R\u00e9ductions de valeur act\u00e9es": { + "account_type": "Stock" + }, + "account_type": "Stock" + }, + "APPROVISIONNEMENTS - MATIERES PREMIERES": { + "R\u00e9ductions de valeur act\u00e9es": { + "account_type": "Stock" + }, + "Valeur d'acquisition": { + "account_type": "Stock" + }, + "account_type": "Stock" + }, + "APPROVISIONNEMENTS ET FOURNITURES": { + "R\u00e9ductions de valeur act\u00e9es": { + "account_type": "Stock" + }, + "Valeur d'acquisition": { + "Emballages commerciaux": { + "Emballages perdus": { + "account_type": "Stock" + }, + "Emballages r\u00e9cup\u00e9rables": { + "account_type": "Stock" + }, + "account_type": "Stock" + }, + "Energie, charbon, coke, Mazout, essence, propane": { + "account_type": "Stock" + }, + "Fournitures de services sociaux": { + "account_type": "Stock" + }, + "Fournitures diverses et petit outillage": { + "account_type": "Stock" + }, + "Imprim\u00e9s et fournitures de bureau": { + "account_type": "Stock" + }, + "Mati\u00e8res d'approvisionnement": { + "account_type": "Stock" + }, + "Produits d'entretien": { + "account_type": "Stock" + }, + "account_type": "Stock" + }, + "account_type": "Stock" + }, + "COMMANDES EN COURS D'EXECUTION": { + "B\u00e9n\u00e9fice pris en compte": { + "account_type": "Stock" + }, + "R\u00e9ductions de valeur act\u00e9es": { + "account_type": "Stock" + }, + "Valeur d'acquisition": { + "account_type": "Stock" + }, + "account_type": "Stock" + }, + "EN COURS DE FABRICATION": { + "R\u00e9ductions de valeur act\u00e9es": { + "account_type": "Stock" + }, + "Valeur d'acquisition": { + "D\u00e9chets": { + "account_type": "Stock" + }, + "Produits en cours de fabrication": { + "account_type": "Stock" + }, + "Produits semi-ouvr\u00e9s": { + "account_type": "Stock" + }, + "Rebuts": { + "account_type": "Stock" + }, + "Travaux en association momentan\u00e9e": { + "account_type": "Stock" + }, + "Travaux en cours": { + "account_type": "Stock" + }, + "account_type": "Stock" + }, + "account_type": "Stock" + }, + "IMMEUBLES DESTINES A LA VENTE": { + "Immeubles construits en vue de leur revente": { + "Immeuble A": { + "account_type": "Stock" + }, + "Immeuble B": { + "account_type": "Stock" + }, + "account_type": "Stock" + }, + "R\u00e9ductions de valeurs act\u00e9es": { + "account_type": "Stock" + }, + "Valeur d'acquisition": { + "Immeuble A": { + "account_type": "Stock" + }, + "Immeuble B": { + "account_type": "Stock" + }, + "account_type": "Stock" + }, + "account_type": "Stock" + }, + "MARCHANDISES": { + "R\u00e9ductions de valeur act\u00e9es": { + "account_type": "Stock" + }, + "Valeur d'acquisition": { + "Groupe A": { + "account_type": "Stock" + }, + "Groupe B": { + "account_type": "Stock" + }, + "account_type": "Stock" + }, + "account_type": "Stock" + }, + "PRODUITS FINIS": { + "R\u00e9ductions de valeur act\u00e9es": { + "account_type": "Stock" + }, + "Valeur d'acquisition": { + "Produits finis": { + "account_type": "Stock" + }, + "account_type": "Stock" + }, + "account_type": "Stock" + }, + "account_type": "Stock" + }, + "CLASSE 4. CREANCES ET DETTES A UN AN AU PLUS": { + "ACOMPTES RECUS SUR COMMANDES": { + "account_type": "Payable" + }, + "AUTRES CREANCES": { + "Capital appel\u00e9, non vers\u00e9": { + "Actionnaires d\u00e9faillants": { + "account_type": "Receivable" + }, + "Appels de fonds": { + "account_type": "Receivable" + } + }, + "Cautionnements vers\u00e9s en num\u00e9raires": { + "account_type": "Receivable" + }, + "Cr\u00e9ances diverses": { + "Associ\u00e9s": { + "account_type": "Receivable" + }, + "Avances et pr\u00eats au personnel": { + "account_type": "Receivable" + }, + "Compte courant des administrateurs et g\u00e9rants": { + "account_type": "Receivable" + }, + "Compte courant des associ\u00e9s en S.P.R.L.": { + "account_type": "Receivable" + }, + "Cr\u00e9ances sur soci\u00e9t\u00e9s apparent\u00e9es": { + "account_type": "Receivable" + }, + "Emballages et mat\u00e9riel \u00e0 rendre": { + "account_type": "Receivable" + }, + "Etat et \u00e9tablissements publics": { + "Autres cr\u00e9ances": { + "account_type": "Receivable" + }, + "Subsides \u00e0 recevoir": { + "account_type": "Receivable" + } + }, + "Rabais, ristournes, remises \u00e0 obtenir et autres avoirs non encore re\u00e7us": { + "account_type": "Receivable" + } + }, + "Cr\u00e9ances douteuses": { + "account_type": "Receivable" + }, + "Imp\u00f4ts et versements fiscaux \u00e0 r\u00e9cup\u00e9rer": { + "Imp\u00f4ts \u00e9trangers": { + "account_type": "Receivable" + }, + "\u00e0 4124 Imp\u00f4ts belges sur le r\u00e9sultat": { + "account_type": "Receivable" + }, + "\u00e0 4127 Autres imp\u00f4ts belges": { + "account_type": "Receivable" + } + }, + "Produits \u00e0 recevoir": { + "account_type": "Receivable" + }, + "R\u00e9ductions de valeur act\u00e9es": { + "account_type": "Receivable" + }, + "T.V.A. \u00e0 r\u00e9cup\u00e9rer": { + "Compte courant administration T.V.A.": { + "account_type": "Receivable" + }, + "T.V.A D\u00e9ductible": { + "account_type": "Receivable" + }, + "Taxe d'\u00e9galisation due": { + "account_type": "Receivable" + } + } + }, + "COMPTES DE REGULARISATION ET COMPTES D'ATTENTE": { + "Charges \u00e0 imputer": { + "account_type": "Payable" + }, + "Charges \u00e0 reporter": { + "account_type": "Payable" + }, + "Comptes d'attente": { + "Compte d'attente": { + "account_type": "Payable" + }, + "Compte de r\u00e9partition p\u00e9riodique des charges": { + "account_type": "Payable" + }, + "Transferts d'exercice": { + "account_type": "Payable" + } + }, + "Produits acquis": { + "Produits d'exploitation": { + "Autres produits d'exploitation": { + "account_type": "Payable" + }, + "Commissions \u00e0 obtenir": { + "account_type": "Payable" + }, + "Ristournes, rabais \u00e0 obtenir": { + "account_type": "Payable" + } + }, + "Produits financiers": { + "Autres produits financiers": { + "account_type": "Payable" + }, + "Int\u00e9r\u00eats courus et non \u00e9chus sur pr\u00eats et d\u00e9bits": { + "account_type": "Payable" + } + } + }, + "Produits \u00e0 reporter": { + "Produits d'exploitation \u00e0 reporter": { + "account_type": "Payable" + }, + "Produits financiers \u00e0 reporter": { + "account_type": "Payable" + } + } + }, + "CREANCES COMMERCIALES": { + "Acomptes vers\u00e9s": { + "account_type": "Receivable" + }, + "Clients": { + "Clients": { + "account_type": "Receivable" + }, + "Cr\u00e9ances r\u00e9sultant de livraisons de biens": { + "account_type": "Receivable" + }, + "Rabais, remises, ristournes \u00e0 accorder et autres notes de cr\u00e9dit \u00e0 \u00e9tablir": { + "account_type": "Receivable" + } + }, + "Clients : retenues sur garanties": { + "account_type": "Receivable" + }, + "Clients, cr\u00e9ances courantes, entreprises apparent\u00e9es, administrateurs et g\u00e9rants": { + "Administrateurs et g\u00e9rants d'entreprise": { + "account_type": "Receivable" + }, + "Autres entreprises avec lesquelles il existe un lien de participation": { + "account_type": "Receivable" + }, + "Entreprises li\u00e9es": { + "account_type": "Receivable" + } + }, + "Compensation clients": { + "account_type": "Receivable" + }, + "Cr\u00e9ances douteuses": { + "account_type": "Receivable" + }, + "Effets \u00e0 recevoir": { + "Effets \u00e0 l'encaissement": { + "account_type": "Receivable" + }, + "Effets \u00e0 l'escompte": { + "account_type": "Receivable" + }, + "Effets \u00e0 recevoir": { + "account_type": "Receivable" + } + }, + "Effets \u00e0 recevoir sur entreprises apparent\u00e9es et administrateurs et g\u00e9rants": { + "Administrateurs et g\u00e9rants de l'entreprise": { + "account_type": "Receivable" + }, + "Autres entreprises avec lesquelles il existe un lien de participation": { + "account_type": "Receivable" + }, + "Entreprises li\u00e9es": { + "account_type": "Receivable" + } + }, + "Produits \u00e0 recevoir": { + "account_type": "Receivable" + }, + "R\u00e9ductions de valeur act\u00e9es": { + "account_type": "Receivable" + } + }, + "DETTES A PLUS D'UN AN ECHEANT DANS L'ANNEE": { + "Autres emprunts": { + "account_type": "Payable" + }, + "Cautionnements re\u00e7us en num\u00e9raires": { + "account_type": "Payable" + }, + "Dettes commerciales": { + "Effets \u00e0 payer": { + "account_type": "Payable" + }, + "Fournisseurs": { + "account_type": "Payable" + } + }, + "Dettes de location-financement et assimil\u00e9es": { + "Financement de biens immobiliers": { + "account_type": "Payable" + }, + "Financement de biens mobiliers": { + "account_type": "Payable" + } + }, + "Dettes diverses": { + "Administrateurs, g\u00e9rants, associ\u00e9s": { + "account_type": "Payable" + }, + "Autres dettes": { + "account_type": "Payable" + }, + "Entreprises avec lesquelles il existe un lien de participation": { + "account_type": "Payable" + }, + "Entreprises li\u00e9es": { + "account_type": "Payable" + } + }, + "Emprunts obligataires non subordonn\u00e9s": { + "Convertibles": { + "account_type": "Payable" + }, + "Non convertibles": { + "account_type": "Payable" + } + }, + "Emprunts subordonn\u00e9s": { + "Convertibles": { + "account_type": "Payable" + }, + "Non convertibles": { + "account_type": "Payable" + } + }, + "Etablissements de cr\u00e9dit": { + "Cr\u00e9dits d'acceptation": { + "account_type": "Payable" + }, + "Dettes en compte": { + "account_type": "Payable" + }, + "Promesses": { + "account_type": "Payable" + } + } + }, + "DETTES COMMERCIALES": { + "Acomptes re\u00e7us": { + "account_type": "Payable" + }, + "Compensations fournisseurs": { + "account_type": "Payable" + }, + "Effets \u00e0 payer": { + "Entreprises apparent\u00e9es": { + "Entreprises avec lesquelles il existe un lien de participation": { + "account_type": "Payable" + }, + "Entreprises li\u00e9es": { + "account_type": "Payable" + } + }, + "Fournisseurs ordinaires": { + "Fournisseurs CEE": { + "account_type": "Payable" + }, + "Fournisseurs belges": { + "account_type": "Payable" + }, + "Fournisseurs importation": { + "account_type": "Payable" + } + } + }, + "Factures \u00e0 recevoir": { + "account_type": "Payable" + }, + "Fournisseurs": { + "Dettes envers les coparticipants": { + "account_type": "Payable" + }, + "Entreprises apparent\u00e9es": { + "Entreprises avec lesquelles il existe un lien de participation": { + "account_type": "Payable" + }, + "Entreprises li\u00e9es": { + "account_type": "Payable" + } + }, + "Fournisseurs - retenues de garanties": { + "account_type": "Payable" + }, + "Fournisseurs ordinaires": { + "Fournisseurs CEE": { + "account_type": "Payable" + }, + "Fournisseurs belges": { + "account_type": "Payable" + }, + "Fournisseurs importation": { + "account_type": "Payable" + } + } + } + }, + "DETTES DECOULANT DE L'AFFECTATION DES RESULTATS": { + "Autres allocataires": { + "account_type": "Payable" + }, + "Dividendes de l'exercice": { + "account_type": "Payable" + }, + "Dividendes et tanti\u00e8mes d'exercices ant\u00e9rieurs": { + "account_type": "Payable" + }, + "Tanti\u00e8mes de l'exercice": { + "account_type": "Payable" + } + }, + "DETTES DIVERSES": { + "Acomptes re\u00e7us d'autres tiers \u00e0 moins d'un an": { + "account_type": "Payable" + }, + "Actionnaires - capital \u00e0 rembourser": { + "account_type": "Payable" + }, + "Autres dettes diverses": { + "account_type": "Payable" + }, + "Cautionnements re\u00e7us en num\u00e9raires": { + "account_type": "Payable" + }, + "Emballages et mat\u00e9riel consign\u00e9s": { + "account_type": "Payable" + }, + "Obligations et coupons \u00e9chus": { + "account_type": "Payable" + }, + "Participation du personnel \u00e0 payer": { + "account_type": "Payable" + } + }, + "DETTES FINANCIERES": { + "Autres emprunts": { + "account_type": "Payable" + }, + "Etablissements de cr\u00e9dit. Cr\u00e9dits d'acceptation": { + "account_type": "Payable" + }, + "Etablissements de cr\u00e9dit. Dettes en compte courant": { + "account_type": "Payable" + }, + "Etablissements de cr\u00e9dit. Emprunts en compte \u00e0 terme fixe": { + "account_type": "Payable" + }, + "Etablissements de cr\u00e9dit. Promesses": { + "account_type": "Payable" + } + }, + "DETTES FISCALES, SALARIALES ET SOCIALES": { + "Autres dettes sociales": { + "Assurances relatives au personnel": { + "Assurance groupe ": { + "account_type": "Payable" + }, + "Assurance loi": { + "account_type": "Payable" + }, + "Assurance salaire garanti ": { + "account_type": "Payable" + }, + "Assurances individuelles": { + "account_type": "Payable" + } + }, + "Caisse d'assurances sociales pour travailleurs ind\u00e9pendants": { + "account_type": "Payable" + }, + "Dettes et provisions sociales diverses": { + "account_type": "Payable" + }, + "D\u00e9parts de personnel": { + "account_type": "Payable" + }, + "Oppositions sur r\u00e9mun\u00e9rations": { + "account_type": "Payable" + }, + "Provision pour gratifications de fin d'ann\u00e9e": { + "account_type": "Payable" + } + }, + "Dettes fiscales estim\u00e9es": { + "Imp\u00f4ts \u00e0 l'\u00e9tranger": { + "account_type": "Payable" + }, + "\u00e0 4504 Imp\u00f4ts sur le r\u00e9sultat": { + "account_type": "Payable" + }, + "\u00e0 4507 Autres imp\u00f4ts en Belgique": { + "account_type": "Payable" + } + }, + "Imp\u00f4ts et taxes \u00e0 payer": { + "Autres imp\u00f4ts et taxes en Belgique": { + "Autres imp\u00f4ts et taxes \u00e0 payer": { + "account_type": "Payable" + }, + "Imp\u00f4ts communaux \u00e0 payer": { + "account_type": "Payable" + }, + "Imp\u00f4ts provinciaux \u00e0 payer": { + "account_type": "Payable" + }, + "Pr\u00e9compte immobilier": { + "account_type": "Payable" + } + }, + "Autres imp\u00f4ts sur le r\u00e9sultat": { + "account_type": "Payable" + }, + "Imp\u00f4ts et taxes \u00e0 l'\u00e9tranger": { + "account_type": "Payable" + } + }, + "Office National de la S\u00e9curit\u00e9 Sociale": { + "1er trimestre": { + "account_type": "Payable" + }, + "2\u00e8me trimestre": { + "account_type": "Payable" + }, + "3\u00e8me trimestre": { + "account_type": "Payable" + }, + "4\u00e8me trimestre": { + "account_type": "Payable" + }, + "Arri\u00e9r\u00e9s": { + "account_type": "Payable" + } + }, + "Pr\u00e9comptes retenus": { + "Autres pr\u00e9comptes retenus": { + "account_type": "Payable" + }, + "Pr\u00e9compte mobilier retenu sur dividendes attribu\u00e9s": { + "account_type": "Payable" + }, + "Pr\u00e9compte mobilier retenu sur int\u00e9r\u00eats pay\u00e9s": { + "account_type": "Payable" + }, + "Pr\u00e9compte professionnel retenu sur r\u00e9mun\u00e9rations": { + "account_type": "Payable" + }, + "Pr\u00e9compte professionnel retenu sur tanti\u00e8mes": { + "account_type": "Payable" + } + }, + "P\u00e9cules de vacances": { + "Direction": { + "account_type": "Payable" + }, + "Employ\u00e9s": { + "account_type": "Payable" + }, + "Ouvriers": { + "account_type": "Payable" + } + }, + "R\u00e9mun\u00e9rations": { + "Administrateurs, g\u00e9rants et commissaires": { + "account_type": "Payable" + }, + "Direction": { + "account_type": "Payable" + }, + "Employ\u00e9s": { + "account_type": "Payable" + }, + "Ouvriers": { + "account_type": "Payable" + } + }, + "T.V.A. \u00e0 payer": { + "Compte courant administration T.V.A.": { + "account_type": "Payable" + }, + "T.V.A. \u00e0 payer": { + "account_type": "Payable" + }, + "T.V.A. \u00e0 payer - Cocontractant": { + "account_type": "Receivable" + }, + "T.V.A. \u00e0 payer - Import": { + "account_type": "Receivable" + }, + "T.V.A. \u00e0 payer - Intra-communautaire": { + "account_type": "Receivable" + }, + "Taxe d'\u00e9galisation due": { + "account_type": "Payable" + } + } + } + }, + "CLASSE 5. PLACEMENTS DE TRESORERIE ET DE VALEURS DISPONIBLES": { + "ACTIONS ET PARTS": { + "Montants non appel\u00e9s": { + "account_type": "Cash" + }, + "R\u00e9ductions de valeur act\u00e9es": { + "account_type": "Cash" + }, + "Valeur d'acquisition": { + "account_type": "Cash" + } + }, + "ACTIONS PROPRES": { + "account_type": "Cash" + }, + "CAISSES": { + "Caisses - esp\u00e8ces": { + "Caisse principale": { + "account_type": "Cash" + } + }, + "Caisses - timbres": { + "account_type": "Cash" + } + }, + "DEPOTS A TERME": { + "D'un mois au plus": { + "account_type": "Cash" + }, + "De plus d'un an": { + "account_type": "Cash" + }, + "De plus d'un mois et \u00e0 un an au plus": { + "account_type": "Cash" + }, + "R\u00e9ductions de valeur act\u00e9es": { + "account_type": "Cash" + } + }, + "ETABLISSEMENTS DE CREDIT.": { + "Comptes ouverts aupr\u00e8s des divers \u00e9tablissements": {} + }, + "OFFICE DES CHEQUES POSTAUX": { + "Ch\u00e8ques \u00e9mis": { + "account_type": "Cash" + }, + "Compte courant": { + "account_type": "Cash" + } + }, + "TITRES A REVENUS FIXES": { + "R\u00e9ductions de valeur act\u00e9es": { + "account_type": "Cash" + }, + "Valeur d'acquisition": { + "account_type": "Cash" + } + }, + "VALEURS ECHUES A L'ENCAISSEMENT": { + "Ch\u00e8ques \u00e0 encaisser": { + "account_type": "Cash" + }, + "Coupons \u00e0 encaisser": { + "account_type": "Cash" + } + }, + "VIREMENTS INTERNES": { + "account_type": "Cash" + } + }, + "CLASSE 6. - CHARGES": { + "AFFECTATION DES RESULTATS": { + "Administrateurs ou g\u00e9rants": {}, + "Autres allocataires": {}, + "B\u00e9n\u00e9fice \u00e0 reporter": {}, + "Dotation aux autres r\u00e9serves": {}, + "Dotation \u00e0 la r\u00e9serve l\u00e9gale": {}, + "Perte report\u00e9e de l'exercice pr\u00e9c\u00e9dent": {}, + "R\u00e9mun\u00e9ration du capital": {} + }, + "AMORTISSEMENTS, REDUCTIONS DE VALEUR ET PROVISIONS POUR RISQUES ET CHARGES": { + "Dotations aux amortissements et aux r\u00e9ductions de valeur sur immobilisations": { + "Dotations aux amortissements sur frais d'\u00e9tablissement": {}, + "Dotations aux amortissements sur immobilisations corporelles": {}, + "Dotations aux amortissements sur immobilisations incorporelles": {}, + "Dotations aux r\u00e9ductions de valeur sur immobilisations corporelles": {}, + "Dotations aux r\u00e9ductions de valeur sur immobilisations incorporelles": {} + }, + "Provisions pour autres risques et charges": { + "Dotations ": {}, + "Utilisations et reprises": {} + }, + "Provisions pour grosses r\u00e9parations et gros entretiens": { + "Dotations": {}, + "Utilisations et reprises": {} + }, + "Provisions pour pensions et obligations similaires": { + "Dotations": {}, + "Utilisations et reprises": {} + }, + "R\u00e9ductions de valeur sur commandes en cours d'ex\u00e9cution": { + "Dotations": {}, + "Reprises": {} + }, + "R\u00e9ductions de valeur sur cr\u00e9ances commerciales \u00e0 plus d'un an": { + "Dotations": {}, + "Reprises": {} + }, + "R\u00e9ductions de valeur sur cr\u00e9ances commerciales \u00e0 un an au plus": { + "Dotations": {}, + "Reprises": {} + }, + "R\u00e9ductions de valeur sur stocks": { + "Dotations": {}, + "Reprises": {} + } + }, + "APPROVISIONNEMENTS ET MARCHANDISES": { + "Achats d'immeubles destin\u00e9s \u00e0 la revente": {}, + "Achats de fournitures": {}, + "Achats de marchandises": {}, + "Achats de mati\u00e8res premi\u00e8res": {}, + "Achats de services, travaux et \u00e9tudes": {}, + "Remises, ristournes et rabais obtenus sur achats": {}, + "Sous-traitances g\u00e9n\u00e9rales": {}, + "Variations de stocks": { + "D'immeubles destin\u00e9s \u00e0 la vente": {}, + "De fournitures": {}, + "De marchandises": {}, + "De mati\u00e8res premi\u00e8res": {} + } + }, + "AUTRES CHARGES D'EXPLOITATION": { + "Charges d'exploitation port\u00e9es \u00e0 l'actif au titre de restructuration": {}, + "Charges fiscales d'exploitation": { + "Imp\u00f4ts provinciaux et communaux": { + "Taxe sur la force motrice": {}, + "Taxe sur le personnel occup\u00e9": {} + }, + "Taxes diverses": {}, + "Taxes et imp\u00f4ts directs": { + "Taxes sur autos et camions": {} + }, + "Taxes et imp\u00f4ts indirects": { + "Droits d'enregistrement": {}, + "T.V.A. non d\u00e9ductible": {}, + "Timbres fiscaux pris en charge par la firme": {} + } + }, + "Moins-values sur r\u00e9alisations courantes d'immobilisations corporelles": {}, + "Moins-values sur r\u00e9alisations de cr\u00e9ances commerciales": {}, + "\u00e0 648 Charges d'exploitations diverses": {} + }, + "CHARGES EXCEPTIONNELLES": { + "Amortissements et r\u00e9ductions de valeur exceptionnels": { + "Sur frais d'\u00e9tablissement": {}, + "Sur immobilisations corporelles": {}, + "Sur immobilisations incorporelles": {} + }, + "Autres charges exceptionnelles": {}, + "Charges exceptionnelles transf\u00e9r\u00e9es \u00e0 l'actif en frais de restructuration": {}, + "Diff\u00e9rence de charge": {}, + "Moins-values sur r\u00e9alisation d'actifs immobilis\u00e9s": { + "Sur immeubles acquis ou construits en vue de la revente": {}, + "Sur immobilisations corporelles": {}, + "Sur immobilisations d\u00e9tenues en location-financement et droits similaires": {}, + "Sur immobilisations financi\u00e8res": {}, + "Sur immobilisations incorporelles": {} + }, + "Provisions pour risques et charges exceptionnels": {}, + "P\u00e9nalit\u00e9s et amendes diverses": {}, + "R\u00e9ductions de valeur sur immobilisations financi\u00e8res": {} + }, + "CHARGES FINANCIERES": { + "Charges d'escompte de cr\u00e9ances": {}, + "Charges des dettes": { + "Amortissements des agios et frais d'\u00e9mission d'emprunts": {}, + "Autres charges de dettes": {}, + "Int\u00e9r\u00eats intercalaires port\u00e9s \u00e0 l'actif": {}, + "Int\u00e9r\u00eats, commissions et frais aff\u00e9rents aux dettes": {} + }, + "Commissions sur ouvertures de cr\u00e9dit, cautions, avals": {}, + "Diff\u00e9rences de change": {}, + "Ecarts de conversion des devises": {}, + "Frais de banques, de ch\u00e8ques postaux": {}, + "Frais de vente des titres": {}, + "Moins-values sur r\u00e9alisation d'actifs circulants": {}, + "R\u00e9ductions de valeur sur actifs circulants": { + "Dotations ": {}, + "Reprises": {} + } + }, + "IMPOTS SUR LE RESULTAT": { + "Imp\u00f4ts belges sur le r\u00e9sultat d'exercices ant\u00e9rieurs": { + "Provisions fiscales constitu\u00e9es": {}, + "Suppl\u00e9ments d'imp\u00f4ts dus ou vers\u00e9s": {}, + "Suppl\u00e9ments d'imp\u00f4ts estim\u00e9s": {} + }, + "Imp\u00f4ts belges sur le r\u00e9sultat de l'exercice": { + "Charges fiscales estim\u00e9es": {}, + "Exc\u00e9dent de versements d'imp\u00f4ts et pr\u00e9comptes port\u00e9 \u00e0 l'actif": {}, + "Imp\u00f4ts et pr\u00e9comptes dus ou vers\u00e9s": {} + }, + "Imp\u00f4ts \u00e9trangers sur le r\u00e9sultat d'exercices ant\u00e9rieurs": {}, + "Imp\u00f4ts \u00e9trangers sur le r\u00e9sultat de l'exercice": {} + }, + "REMUNERATIONS, CHARGES SOCIALES ET PENSIONS": { + "Autres frais de personnel": { + "Assurances du personnel": { + "Assurance salaire garanti": {}, + "Assurances individuelles": {}, + "Assurances loi, responsabilit\u00e9 civile, chemin du travail": {} + }, + "Charges sociales des administrateurs, g\u00e9rants et commissaires": { + "Allocations familiales compl\u00e9mentaires pour non salari\u00e9s": {}, + "Divers": {}, + "Lois sociales pour ind\u00e9pendants": {} + }, + "Charges sociales diverses": { + "Allocations familiales compl\u00e9mentaires": {}, + "Jours f\u00e9ri\u00e9s pay\u00e9s": {}, + "Salaire hebdomadaire garanti": {} + } + }, + "Cotisations patronales d'assurances sociales": { + "Sur appointements et commissions": {}, + "Sur salaires": {} + }, + "Pensions de retraite et de survie": { + "Administrateurs et g\u00e9rants": {}, + "Personnel": {} + }, + "Primes patronales pour assurances extral\u00e9gales": {}, + "Provision pour p\u00e9cule de vacances": { + "Dotations": {}, + "Utilisations et reprises": {} + }, + "R\u00e9mun\u00e9rations et avantages sociaux directs": { + "Administrateurs ou g\u00e9rants": {}, + "Autres membres du personnel": {}, + "Employ\u00e9s": {}, + "Ouvriers": {}, + "Personnel de direction": {} + } + }, + "SERVICES ET BIENS DIVERS": { + "Annonces, publicit\u00e9, propagande et documentation": { + "Annonces et insertions": {}, + "Cadeaux \u00e0 la client\u00e8le": {}, + "Catalogues et imprim\u00e9s": {}, + "Documentation": {}, + "Echantillons": {}, + "Foires et expositions": {}, + "Missions et r\u00e9ceptions": {}, + "Primes": {} + }, + "Entretien et r\u00e9paration": {}, + "Fournitures faites \u00e0 l'entreprise": { + "Eau, gaz, \u00e9lectricit\u00e9, vapeur": { + "Eau": {}, + "Electricit\u00e9": {}, + "Gaz": {}, + "Vapeur": {} + }, + "Imprim\u00e9s et fournitures de bureau": {}, + "Livres, biblioth\u00e8que": {}, + "T\u00e9l\u00e9phone, t\u00e9l\u00e9grammes, t\u00e9lex, t\u00e9l\u00e9fax, frais postaux": { + "Frais postaux": {}, + "T\u00e9lex et t\u00e9l\u00e9fax": {}, + "T\u00e9l\u00e9grammes": {}, + "T\u00e9l\u00e9phone": {} + } + }, + "Loyers et charges locatives": { + "Charges locatives": {}, + "Loyers divers": {} + }, + "Personnel int\u00e9rimaire et personnes mises \u00e0 la disposition de l'entreprise": {}, + "R\u00e9mun\u00e9rations, primes pour assurances extral\u00e9gales": {}, + "R\u00e9tributions de tiers": { + "Assurances non relatives au personnel": { + "Assurance autos": {}, + "Assurance cr\u00e9dit": {}, + "Assurance incendie": {}, + "Assurance vol": {}, + "Assurances frais g\u00e9n\u00e9raux": {} + }, + "Divers": { + "Commissions aux tiers": {}, + "Cotisations aux groupements professionnels": {}, + "Dons, lib\u00e9ralit\u00e9s, ...": {}, + "Frais de contentieux": {}, + "Honoraires d'avocats, d'experts, etc ...": {}, + "Publications l\u00e9gales": {} + }, + "Personnel int\u00e9rimaire": {}, + "Redevances et royalties": { + "Autres redevances": {}, + "Redevances pour brevets, licences, marques, accessoires": {} + }, + "Transports et d\u00e9placements": { + "Transports de personnel": {}, + "Voyages, d\u00e9placements, repr\u00e9sentations": {} + } + }, + "Sous-traitants": { + "Quote-part b\u00e9n\u00e9ficiaire des coparticipants": {}, + "Sous-traitants d'associations momentan\u00e9es": {}, + "Sous-traitants pour activit\u00e9s propres": {} + } + }, + "TRANSFERTS AUX RESERVES IMMUNISEES": {} + }, + "CLASSE 7. - PRODUITS": { + "AFFECTATION AUX RESULTATS": { + "B\u00e9n\u00e9fice report\u00e9 de l'exercice pr\u00e9c\u00e9dent": {}, + "Intervention d'associ\u00e9s": {}, + "Perte \u00e0 reporter": {}, + "Pr\u00e9l\u00e8vement sur le capital et les primes d'\u00e9mission": {}, + "Pr\u00e9l\u00e8vement sur les r\u00e9serves": {} + }, + "AUTRES PRODUITS D'EXPLOITATION": { + "Commissions et courtages": {}, + "Locations diverses \u00e0 caract\u00e8re professionnel": {}, + "Plus-values sur r\u00e9alisations courantes d'immobilisations corporelles": {}, + "Plus-values sur r\u00e9alisations de cr\u00e9ances commerciales": {}, + "Prestations de services": {}, + "Produits de services exploit\u00e9s dans l'int\u00e9r\u00eat du personnel": {}, + "Produits divers": { + "Bonis sur reprises d'emballages consign\u00e9s": {}, + "Bonis sur travaux en associations momentan\u00e9es": {} + }, + "Redevances pour brevets et licences": {}, + "Revenus des immeubles affect\u00e9s aux activit\u00e9s non professionnelles": {}, + "Subsides d'exploitation et montants compensatoires": {} + }, + "CHIFFRE D'AFFAIRES": { + "Facturations des travaux en cours": {}, + "Prestations de services": { + "Prestations de services dans les pays membres de la C.E.E.": {}, + "Prestations de services en Belgique": {}, + "Prestations de services en vue de l'exportation": {} + }, + "P\u00e9nalit\u00e9s et d\u00e9dits obtenus par l'entreprise": {}, + "Remises, ristournes et rabais accord\u00e9s": { + "Mali sur travaux factur\u00e9s aux associations momentan\u00e9es": {}, + "Sur prestations de services": {}, + "Sur ventes de d\u00e9chets et rebuts": {}, + "Sur ventes de marchandises": {}, + "Sur ventes de produits finis": {} + }, + "Ventes d'emballages r\u00e9cup\u00e9rables": {}, + "Ventes de d\u00e9chets et rebuts": { + "Ventes dans les pays membres de la C.E.E.": {}, + "Ventes en Belgique": {}, + "Ventes \u00e0 l'exportation": {} + }, + "Ventes de marchandises": { + "Ventes dans les pays membres de la C.E.E.": {}, + "Ventes en Belgique": {}, + "Ventes \u00e0 l'exportation": {} + }, + "Ventes de produits finis": { + "Ventes dans les pays membres de la C.E.E.": {}, + "Ventes en Belgique": {}, + "Ventes \u00e0 l'exportation": {} + } + }, + "PRODUCTION IMMOBILISEE": { + "En frais d'\u00e9tablissement": {}, + "En immobilisations corporelles": {}, + "En immobilisations en cours": {}, + "En immobilisations incorporelles": {} + }, + "PRODUITS EXCEPTIONNELS": { + "Autres produits exceptionnels": {}, + "Plus-values sur r\u00e9alisation d'actifs immobilis\u00e9s": { + "Sur immobilisations corporelles": {}, + "Sur immobilisations financi\u00e8res": {}, + "Sur immobilisations incorporelles": {} + }, + "Reprises d'amortissements et de r\u00e9ductions de valeur": { + "Sur immobilisations corporelles": {}, + "Sur immobilisations incorporelles": {} + }, + "Reprises de provisions pour risques et charges exceptionnelles": {}, + "Reprises de r\u00e9ductions de valeur sur immobilisations financi\u00e8res": {} + }, + "PRODUITS FINANCIERS": { + "Diff\u00e9rences de change": {}, + "Ecarts de conversion des devises": {}, + "Escomptes obtenus": {}, + "Plus-values sur r\u00e9alisations d'actifs circulants": {}, + "Produits des actifs circulants": {}, + "Produits des autres cr\u00e9ances": {}, + "Produits des immobilisations financi\u00e8res": { + "Revenus des actions": {}, + "Revenus des cr\u00e9ances \u00e0 plus d'un an": {}, + "Revenus des obligations": {} + }, + "Subsides en capital et en int\u00e9r\u00eats": {} + }, + "REGULARISATIONS D'IMPOTS ET REPRISES DE PROVISIONS FISCALES": { + "Imp\u00f4ts belges sur le r\u00e9sultat": { + "Reprises de provisions fiscales": {}, + "R\u00e9gularisations d'imp\u00f4ts dus ou vers\u00e9s": {}, + "R\u00e9gularisations d'imp\u00f4ts estim\u00e9s": {} + }, + "Imp\u00f4ts \u00e9trangers sur le r\u00e9sultat": {} + }, + "VARIATION DES STOCKS ET DES COMMANDES EN COURS D'EXECUTION": { + "Des commandes en cours d'ex\u00e9cution": { + "B\u00e9n\u00e9fices port\u00e9s en compte sur commandes en cours": { + "Sur commandes en cours d'ex\u00e9cution": {}, + "Sur travaux en cours des associations momentan\u00e9es": {} + }, + "Commandes en cours - Co\u00fbt de revient": { + "Co\u00fbt des commandes en cours d'ex\u00e9cution": {}, + "Co\u00fbt des travaux en cours des associations momentan\u00e9es": {} + } + }, + "Des en cours de fabrication": {}, + "Des immeubles construits destin\u00e9s \u00e0 la vente": {}, + "Des produits finis": {} + } + }, + "name": "PLAN COMPTABLE MINIMUM NORMALISE" + } +} \ No newline at end of file diff --git a/erpnext/accounts/doctype/account/chart_of_accounts/br_l10n_br_account_chart_template.json b/erpnext/accounts/doctype/account/chart_of_accounts/br_l10n_br_account_chart_template.json new file mode 100644 index 0000000000..586e20388d --- /dev/null +++ b/erpnext/accounts/doctype/account/chart_of_accounts/br_l10n_br_account_chart_template.json @@ -0,0 +1,794 @@ +{ + "country_code": "br", + "name": "Planilha de Contas Brasileira", + "tree": { + "ATIVO": { + "CIRCULANTE": { + "CONTAS RETIFICADORAS": { + "(-) Duplicatas Descontadas": {}, + "(-) Outras Contas Retificadoras": {}, + "(-) Provis\u00e3o para Ajuste do Estoque ao Valor de Mercado": {}, + "(-) Provis\u00f5es para Ajuste ao Valor Prov\u00e1vel de Realiza\u00e7\u00e3o": {}, + "(-) Provis\u00f5es para Cr\u00e9ditos de Liquida\u00e7\u00e3o Duvidosa": {} + }, + "CR\u00c9DITOS": { + "Adiantamentos a Fornecedores": {}, + "CSLL a Recuperar": {}, + "Clientes": { + "account_type": "Receivable" + }, + "Cr\u00e9ditos Fiscais CSLL \u2013 Diferen\u00e7as Tempor\u00e1rias e Base de C\u00e1lculo Negativa": {}, + "Cr\u00e9ditos Fiscais IRPJ \u2013 Diferen\u00e7as Tempor\u00e1rias e Preju\u00edzos Fiscais": {}, + "Cr\u00e9ditos por Contribui\u00e7\u00f5es e Doa\u00e7\u00f5es": {}, + "ICMS e Contribui\u00e7\u00f5es a Recuperar": {}, + "IPI a Recuperar": {}, + "Imposto de Renda a Recuperar": {}, + "Outras": {}, + "Outros Impostos e Contribui\u00e7\u00f5es a Recuperar": {}, + "PIS e COFINS a Recuperar": {}, + "Tributos Municipais a Recuperar": {} + }, + "DESPESAS DO EXERC\u00cdCIO SEGUINTE": { + "Despesas do Exerc\u00edcio Seguinte": {}, + "Outras Contas": {} + }, + "DISPONIBILIDADES": { + "Bancos": { + "account_type": "Cash" + }, + "Caixa": { + "account_type": "Bank" + }, + "Contas Banc\u00e1rias \u2013 Doa\u00e7\u00f5es": {}, + "Contas Banc\u00e1rias \u2013 Outros Recursos Sujeitos a Restri\u00e7\u00f5es": {}, + "Contas Banc\u00e1rias \u2013 Subven\u00e7\u00f5es": {}, + "Outras": {}, + "Recursos no Exterior Decorrentes de Exporta\u00e7\u00e3o": {}, + "Valores Mobili\u00e1rios - Mercado de Capitais Externo": {}, + "Valores Mobili\u00e1rios - Mercado de Capitais Interno": {}, + "Valores Mobili\u00e1rios \u2013 Aplica\u00e7\u00f5es de Doa\u00e7\u00f5es": {}, + "Valores Mobili\u00e1rios \u2013 Aplica\u00e7\u00f5es de Outros Recursos Sujeitos a Restri\u00e7\u00f5es": {}, + "Valores Mobili\u00e1rios \u2013 Aplica\u00e7\u00f5es de Subven\u00e7\u00f5es": {} + }, + "ESTOQUES": { + "Constru\u00e7\u00f5es em Andamento de Im\u00f3veis Destinados \u00e0 Venda": {}, + "Estoques Destinados \u00e0 Doa\u00e7\u00e3o": {}, + "Im\u00f3veis Destinados \u00e0 Venda": {}, + "Insumos (materiais diretos)": {}, + "Insumos Agropecu\u00e1rios": {}, + "Mercadorias para Revenda": {}, + "Outras": {}, + "Produtos Acabados": {}, + "Produtos Agropecu\u00e1rios Acabados": {}, + "Produtos Agropecu\u00e1rios em Forma\u00e7\u00e3o": {}, + "Produtos em Elabora\u00e7\u00e3o": {}, + "Servi\u00e7os em andamento": {} + } + }, + "N\u00c3O CIRCULANTE": { + "DIFERIDO": { + "(-) Amortiza\u00e7\u00e3o do Diferido": {}, + "Corre\u00e7\u00e3o Monet\u00e1ria - Diferen\u00e7a IPC/BTNF (Lei no 8.200/1991)": {}, + "Corre\u00e7\u00e3o Monet\u00e1ria Especial (Lei no 8.200/1991)": {}, + "Demais Aplica\u00e7\u00f5es em Despesas Amortiz\u00e1veis": {}, + "Despesas Pr\u00e9-Operacionais ou Pr\u00e9-Industriais": {}, + "Despesas com Pesquisas Cient\u00edficas ou Tecnol\u00f3gicas": {} + }, + "IMOBILIZADO": { + "(-) Deprecia\u00e7\u00f5es, Amortiza\u00e7\u00f5es e Quotas de Exaust\u00e3o": {}, + "(-) Outras Contas Redutoras do Imobilizado": {}, + "Aeronaves": {}, + "Constru\u00e7\u00f5es em Andamento": {}, + "Corre\u00e7\u00e3o Monet\u00e1ria - Diferen\u00e7a IPC/BTNF (Lei no 8.200/1991)": {}, + "Corre\u00e7\u00e3o Monet\u00e1ria Especial (Lei no 8.200/1991)": {}, + "Direitos Contratuais de Explora\u00e7\u00e3o de Florestas": {}, + "Edif\u00edcios e Constru\u00e7\u00f5es": {}, + "Embarca\u00e7\u00f5es": {}, + "Equipamentos, M\u00e1quinas e Instala\u00e7\u00f5es Industriais": {}, + "Florestamento e Reflorestamento": {}, + "M\u00f3veis, Utens\u00edlios e Instala\u00e7\u00f5es Comerciais": {}, + "Outras Imobiliza\u00e7\u00f5es": {}, + "Recursos Minerais": {}, + "Terrenos": {}, + "Ve\u00edculos": {} + }, + "INTANG\u00cdVEL": { + "(-) Amortiza\u00e7\u00e3o do Intang\u00edvel": {}, + "(-) Outras Contas Redutoras do Intang\u00edvel": {}, + "Concess\u00f5es": {}, + "Desenvolvimento de Produtos": {}, + "Direitos Autorais": {}, + "Franquias": {}, + "Fundo de Com\u00e9rcio": {}, + "Marcas e Patentes": {}, + "Outras": {}, + "Software ou Programas de Computador": {} + }, + "INVESTIMENTOS": { + "(-) Des\u00e1gios e Provis\u00e3o para Perdas Prov\u00e1veis em Investimentos": {}, + "(-) Outras Contas Retificadoras": {}, + "Corre\u00e7\u00e3o Monet\u00e1ria - Diferen\u00e7a IPC/BTNF (Lei no 8.200/1991)": {}, + "Corre\u00e7\u00e3o Monet\u00e1ria Especial (Lei no 8.200/1991)": {}, + "Investimentos Decorrentes de Incentivos Fiscais": {}, + "Outras Contas": {}, + "Outros Investimentos": {}, + "Participa\u00e7\u00f5es Permanentes em Coligadas ou Controladas": {}, + "\u00c1gios em Investimentos": {} + }, + "REALIZ\u00c1VEL A LONGO PRAZO": { + "(-) Duplicatas Descontadas": {}, + "(-) Outras Contas Retificadoras": {}, + "(-) Provis\u00f5es para Ajuste ao Valor Prov\u00e1vel de Realiza\u00e7\u00e3o": {}, + "(-) Provis\u00f5es para Cr\u00e9ditos de Liquida\u00e7\u00e3o Duvidosa": {}, + "Clientes": { + "account_type": "Receivable" + }, + "Cr\u00e9ditos Fiscais CSLL \u2013 Diferen\u00e7as Tempor\u00e1rias e Base de C\u00e1lculo Negativa": {}, + "Cr\u00e9ditos Fiscais IRPJ \u2013 Diferen\u00e7as Tempor\u00e1rias e Preju\u00edzos Fiscais": {}, + "Cr\u00e9ditos com Pessoas Ligadas (F\u00edsicas/Jur\u00eddicas)": {}, + "Cr\u00e9ditos por Contribui\u00e7\u00f5es e Doa\u00e7\u00f5es": {}, + "Dep\u00f3sitos Judiciais": {}, + "Outras Contas": {}, + "Valores Mobili\u00e1rios": {} + } + } + }, + "CUSTOS DE PRODU\u00c7\u00c3O": { + "CUSTO DOS BENS E SERVI\u00c7OS PRODUZIDOS": { + "CUSTO DOS PRODUTOS DE FABRICA\u00c7\u00c3O PR\u00d3PRIA PRODUZIDOS": { + "Alimenta\u00e7\u00e3o do Trabalhador": {}, + "Arrendamento Mercantil": {}, + "Constitui\u00e7\u00e3o de Provis\u00f5es": {}, + "Consumo de Insumos": {}, + "Custo do Pessoal Aplicado na Produ\u00e7\u00e3o": {}, + "Encargos Sociais \u2013 FGTS": {}, + "Encargos Sociais \u2013 Outros": {}, + "Encargos Sociais \u2013 Previd\u00eancia Social": {}, + "Encargos de Deprecia\u00e7\u00e3o, Amortiza\u00e7\u00e3o e Exaust\u00e3o": {}, + "Fundo de Aposentadoria Programada Individual de Empregados Ligados \u00e0 Produ\u00e7\u00e3o": {}, + "Loca\u00e7\u00e3o de M\u00e3o-de-obra": {}, + "Manuten\u00e7\u00e3o e Reparo de Bens Aplicados na Produ\u00e7\u00e3o": {}, + "Outros Custos": {}, + "Outros Gastos com Pessoal Ligado \u00e0 Produ\u00e7\u00e3o": {}, + "Plano de Previd\u00eancia Privada de Empregados Ligados \u00e0 Produ\u00e7\u00e3o": {}, + "Planos de Poupan\u00e7a e Investimentos de Empregados Ligados \u00e0 Produ\u00e7\u00e3o": {}, + "Presta\u00e7\u00e3o de Servi\u00e7o Pessoa Jur\u00eddica": {}, + "Presta\u00e7\u00e3o de Servi\u00e7os por Pessoa F\u00edsica sem V\u00ednculo Empregat\u00edcio": {}, + "Remunera\u00e7\u00e3o a Dirigentes de Ligados \u00e0 Produ\u00e7\u00e3o": {}, + "Royalties e Assist\u00eancia T\u00e9cnica \u2013 EXTERIOR": {}, + "Royalties e Assist\u00eancia T\u00e9cnica \u2013 PA\u00cdS": {}, + "Servi\u00e7os Prestados Pessoa Jur\u00eddica": {}, + "Servi\u00e7os Prestados por Cooperativa de Trabalho": {}, + "Servi\u00e7os Prestados por Pessoa F\u00edsica sem V\u00ednculo Empregat\u00edcio": {} + }, + "CUSTO DOS PRODUTOS DE FABRICA\u00c7\u00c3O PR\u00d3PRIA PRODUZIDOS DA ATIVIDADE RURAL": { + "Alimenta\u00e7\u00e3o do Trabalhador": {}, + "Arrendamento Mercantil": {}, + "Constitui\u00e7\u00e3o de Provis\u00f5es": {}, + "Consumo de Insumos": {}, + "Custo do Pessoal Aplicado na Produ\u00e7\u00e3o": {}, + "Encargos Sociais \u2013 FGTS": {}, + "Encargos Sociais \u2013 Outros": {}, + "Encargos Sociais \u2013 Previd\u00eancia Social": {}, + "Encargos de Deprecia\u00e7\u00e3o, Amortiza\u00e7\u00e3o e Exaust\u00e3o": {}, + "Fundo de Aposentadoria Programada Individual de Empregados Ligados \u00e0 Produ\u00e7\u00e3o": {}, + "Loca\u00e7\u00e3o de M\u00e3o-de-obra": {}, + "Manuten\u00e7\u00e3o e Reparo de Bens Aplicados na Produ\u00e7\u00e3o": {}, + "Outros Custos": {}, + "Outros Gastos com Pessoal Ligado \u00e0 Produ\u00e7\u00e3o": {}, + "Plano de Previd\u00eancia Privada de Empregados Ligados \u00e0 Produ\u00e7\u00e3o": {}, + "Planos de Poupan\u00e7a e Investimentos de Empregados Ligados \u00e0 Produ\u00e7\u00e3o": {}, + "Presta\u00e7\u00e3o de Servi\u00e7o Pessoa Jur\u00eddica": {}, + "Presta\u00e7\u00e3o de Servi\u00e7os por Pessoa F\u00edsica sem V\u00ednculo Empregat\u00edcio": {}, + "Remunera\u00e7\u00e3o a Dirigentes de Ligados \u00e0 Produ\u00e7\u00e3o": {}, + "Royalties e Assist\u00eancia T\u00e9cnica \u2013 EXTERIOR": {}, + "Royalties e Assist\u00eancia T\u00e9cnica \u2013 PA\u00cdS": {}, + "Servi\u00e7os Prestados Pessoa Jur\u00eddica": {}, + "Servi\u00e7os Prestados por Cooperativa de Trabalho": {}, + "Servi\u00e7os Prestados por Pessoa F\u00edsica sem V\u00ednculo Empregat\u00edcio": {} + }, + "CUSTO DOS SERVI\u00c7OS PRODUZIDOS": { + "Alimenta\u00e7\u00e3o do Trabalhador": {}, + "Arrendamento Mercantil": {}, + "Constitui\u00e7\u00e3o de Provis\u00f5es": {}, + "Custo do Pessoal Aplicado na Produ\u00e7\u00e3o de Servi\u00e7os": {}, + "Encargos Sociais \u2013 FGTS": {}, + "Encargos Sociais \u2013 Outros": {}, + "Encargos Sociais \u2013 Previd\u00eancia Social": {}, + "Encargos de Deprecia\u00e7\u00e3o, Amortiza\u00e7\u00e3o e Exaust\u00e3o": {}, + "Fundo de Aposentadoria Programada Individual de Empregados Ligados \u00e0 Produ\u00e7\u00e3o de Servi\u00e7os": {}, + "Loca\u00e7\u00e3o de M\u00e3o-de-obra": {}, + "Manuten\u00e7\u00e3o e Reparo de Bens Aplicados na Produ\u00e7\u00e3o de Servi\u00e7os": {}, + "Material Aplicado na Produ\u00e7\u00e3o de Servi\u00e7os": {}, + "Outros Custos": {}, + "Outros Gastos com Pessoal Ligado \u00e0 Produ\u00e7\u00e3o de Servi\u00e7os": {}, + "Plano de Previd\u00eancia Privada de Empregados Ligados \u00e0 Produ\u00e7\u00e3o de Servi\u00e7os": {}, + "Planos de Poupan\u00e7a e Investimentos de Empregados Ligados \u00e0 Produ\u00e7\u00e3o de Servi\u00e7os": {}, + "Presta\u00e7\u00e3o de Servi\u00e7o Pessoa Jur\u00eddica": {}, + "Presta\u00e7\u00e3o de Servi\u00e7os por Pessoa F\u00edsica sem V\u00ednculo Empregat\u00edcio": {}, + "Remunera\u00e7\u00e3o a Dirigentes ligados \u00e0 Produ\u00e7\u00e3o de Servi\u00e7os": {}, + "Royalties e Assist\u00eancia T\u00e9cnica \u2013 EXTERIOR": {}, + "Royalties e Assist\u00eancia T\u00e9cnica \u2013 PA\u00cdS": {}, + "Servi\u00e7os Prestados Pessoa Jur\u00eddica": {}, + "Servi\u00e7os Prestados por Cooperativa de Trabalho": {}, + "Servi\u00e7os Prestados por Pessoa F\u00edsica sem V\u00ednculo Empregat\u00edcio": {} + } + } + }, + "PASSIVO": { + "CIRCULANTE": { + "OBRIGA\u00c7\u00d5ES DE CURTO PRAZO": { + "(-) Contas Retificadoras": {}, + "Adiantamentos de Clientes": {}, + "Arrendamento Mercantil (Financeiro) a Curto Prazo - Exterior": {}, + "Arrendamento Mercantil (Financeiro) a Curto Prazo - Sistema Financeiro Nacional": {}, + "Contribui\u00e7\u00f5es Previdenci\u00e1rias a Recolher": {}, + "Dividendos Propostos ou Lucros Creditados": {}, + "Doa\u00e7\u00f5es e Subven\u00e7\u00f5es para Investimentos": {}, + "D\u00e9bitos Fiscais CSLL \u2013 Diferen\u00e7as Tempor\u00e1rias": {}, + "D\u00e9bitos Fiscais IRPJ \u2013 Diferen\u00e7as Tempor\u00e1rias": {}, + "FGTS a Recolher": {}, + "Financiamentos a Curto Prazo - Exterior": {}, + "Financiamentos a Curto Prazo - Outros": {}, + "Financiamentos a Curto Prazo - Sistema Financeiro Nacional": {}, + "Fornecedores": { + "account_type": "Payable" + }, + "ICMS e Contribui\u00e7\u00f5es a Recolher": {}, + "IPI a Recolher": {}, + "Outras Contas": {}, + "Outros tributos a recolher": {}, + "PIS e COFINS a Recolher": {}, + "Provis\u00e3o para a Contribui\u00e7\u00e3o Social sobre o Lucro L\u00edquido": {}, + "Provis\u00e3o para o Imposto de Renda": {}, + "Provis\u00f5es de Natureza C\u00edvel": {}, + "Provis\u00f5es de Natureza Fiscal": {}, + "Provis\u00f5es de Natureza Trabalhista": {}, + "Sal\u00e1rios a Pagar": {}, + "Tributos Municipais a Recolher": {} + } + }, + "N\u00c3O-CIRCULANTE": { + "OBRIGA\u00c7\u00d5ES A LONGO PRAZO": { + "(-) Contas Retificadoras": {}, + "Arrendamento Mercantil (Financeiro) a Longo Prazo - Sistema Financeiro Nacional": {}, + "Arrendamento Mercantil (Financeiro) a Longo Prazo \u2013 Exterior": {}, + "Cr\u00e9ditos de Pessoas Ligadas (F\u00edsicas/Jur\u00eddicas)": {}, + "Doa\u00e7\u00f5es e Subven\u00e7\u00f5es para Investimentos": {}, + "D\u00e9bitos Fiscais CSLL - Diferen\u00e7as Tempor\u00e1rias": {}, + "D\u00e9bitos Fiscais IRPJ - Diferen\u00e7as Tempor\u00e1rias": {}, + "Empr\u00e9stimos de S\u00f3cios/Acionistas N\u00e3o Administradores": {}, + "Financiamentos a Longo Prazo - Sistema Financeiro Nacional": {}, + "Financiamentos a Longo Prazo \u2013 Brasil - Outros": {}, + "Financiamentos a Longo Prazo \u2013 Exterior": {}, + "Fornecedores": { + "account_type": "Payable" + }, + "Outras Contas": {}, + "Outras Provis\u00f5es de Natureza C\u00edvel": {}, + "Outras Provis\u00f5es de Natureza Fiscal": {}, + "Outras Provis\u00f5es de Natureza Trabalhista": {}, + "Provis\u00e3o para o Imposto de Renda sobre Lucros Diferidos": {} + }, + "RECEITAS DIFERIDAS": { + "(-) Custos Correspondentes \u00e0s Receitas Diferidas": {}, + "Receitas Diferidas": {} + } + }, + "PATRIM\u00d4NIO L\u00cdQUIDO": { + "AJUSTES DE AVALIA\u00c7\u00c3O PATRIMONIAL": { + "(-) Ajustes \u00e0s Normas Internacionais de Contabilidade": {}, + "Ajustes \u00e0s Normas Internacionais de Contabilidade": {} + }, + "CAPITAL REALIZADO": { + "(-) Capital a Integralizar de Domiciliados e Residentes no Exterior": {}, + "(-) Capital a Integralizar de Domiciliados e Residentes no Pa\u00eds": {}, + "Capital Subscrito de Domiciliados e Residentes no Exterior": {}, + "Capital Subscrito de Domiciliados e Residentes no Pa\u00eds": {} + }, + "OUTRAS CONTAS": { + "(-) A\u00e7\u00f5es em Tesouraria": {}, + "(-) Preju\u00edzos Acumulados": {}, + "Lucros Acumulados e/ou Saldo \u00e0 Disposi\u00e7\u00e3o da Assembl\u00e9ia": {}, + "Outras": {} + }, + "RESERVAS": { + "Outras Reservas": {}, + "Reserva para Aumento de Capital (Lei no 9.249/1995, art. 9o, \u00a7 9o)": {}, + "Reservas de Capital": {}, + "Reservas de Lucros": {}, + "Reservas de Lucros - Doa\u00e7\u00f5es e Subven\u00e7\u00f5es para Investimentos": {}, + "Reservas de Lucros - Pr\u00eamio na Emiss\u00e3o de Deb\u00eantures": {}, + "Reservas de Reavalia\u00e7\u00e3o": {} + } + }, + "PATRIM\u00d4NIO SOCIAL": { + "FUNDO PATRIMONIAL": { + "Fundo Patrimonial": {} + }, + "OUTRAS CONTAS": { + "D\u00e9ficits Acumulados": {}, + "Super\u00e1vits Acumulados": {} + }, + "RESERVAS": { + "Reservas Estatut\u00e1rias": {}, + "Reservas Patrimoniais": {} + } + } + }, + "RESULTADO L\u00cdQUIDO DO PER\u00cdODO": { + "PROVIS\u00c3O PARA CSLL E IRPJ (ATIVIDADE RURAL)": { + "PROVIS\u00c3O PARA CSLL E IRPJ": { + "PROVIS\u00c3O PARA CSLL E IRPJ": { + "PROVIS\u00c3O PARA CSLL E IRPJ": { + "(-) Contribui\u00e7\u00e3o Social sobre o Lucro L\u00edquido": {}, + "(-) Provis\u00e3o para Imposto de Renda - Pessoa Jur\u00eddica": {} + } + } + } + }, + "PROVIS\u00c3O PARA CSLL E IRPJ (ATIVIDADES EM GERAL)": { + "PROVIS\u00c3O PARA CSLL E IRPJ": { + "PROVIS\u00c3O PARA CSLL E IRPJ": { + "PROVIS\u00c3O PARA CSLL E IRPJ": { + "(-) Contribui\u00e7\u00e3o Social sobre o Lucro L\u00edquido": {}, + "(-) Provis\u00e3o para Imposto de Renda - Pessoa Jur\u00eddica": {} + } + } + } + }, + "RESULTADO ANTES DO IRPJ E DA CSLL - ATIVIDADE RURAL": { + "PARTICIPA\u00c7\u00d5ES": { + "PARTICIPA\u00c7\u00d5ES NOS LUCROS": { + "OUTRAS PARTICIPA\u00c7\u00d5ES": { + "(-) Outras": {}, + "(-) Participa\u00e7\u00f5es de Administradores e Partes Benefici\u00e1rias": {}, + "(-) Participa\u00e7\u00f5es de Deb\u00eantures": {} + }, + "PARTICIPA\u00c7\u00d5ES DE EMPREGADOS": { + "(-) Contribui\u00e7\u00f5es para Assist\u00eancia ou Previd\u00eancia de Empregados": {}, + "(-) Outras Participa\u00e7\u00f5es de Empregados": {}, + "(-) Participa\u00e7\u00f5es de Empregados": {} + } + } + }, + "RESULTADO OPERACIONAL DA ATIVIDADE RURAL": { + "CUSTO DOS BENS E SERVI\u00c7OS VENDIDOS": { + "CUSTO DOS PRODUTOS DA ATIVIDADE RURAL VENDIDOS": { + "AJUSTES DE ESTOQUES DECORRENTES DE ARBITRAMENTO": {}, + "Custo dos Produtos Vendidos da Atividade Rural": {} + } + }, + "DESPESAS OPERACIONAIS": { + "DESPESAS OPERACIONAIS DA ATIVIDADE RURAL": { + "Alimenta\u00e7\u00e3o do Trabalhador": {}, + "Alugu\u00e9is": {}, + "Arrendamento Mercantil": {}, + "Assist\u00eancia M\u00e9dica, Odontol\u00f3gica e Farmac\u00eautica a Empregados": {}, + "Bens de Natureza Permanente Deduzidos como Despesa": {}, + "CPMF": {}, + "Cofins": {}, + "Demais Impostos, Taxas e Contribui\u00e7\u00f5es, exceto IR e CSLL": {}, + "Demais Provis\u00f5es": {}, + "Despesas com Ve\u00edculos e de Conserva\u00e7\u00e3o de Bens e Instala\u00e7\u00f5es": {}, + "Despesas com viagens, di\u00e1rias e ajusta de custo": {}, + "Doa\u00e7\u00f5es a Entidades Civis": {}, + "Doa\u00e7\u00f5es a Institui\u00e7\u00f5es de Ensino e Pesquisa (Lei no 9.249/1995, art.13, \u00a7 2o)": {}, + "Doa\u00e7\u00f5es e Patroc\u00ednios de Car\u00e1ter Cultural e Art\u00edstico (Lei no 8.313/1991)": {}, + "Encargos Sociais - Previd\u00eancia Social": {}, + "Encargos Sociais \u2013 FGTS": {}, + "Encargos Sociais \u2013 Outros": {}, + "Encargos de Deprecia\u00e7\u00e3o e Amortiza\u00e7\u00e3o": {}, + "Fundo de Aposentadoria Programada Individual de Empregados": {}, + "Gratifica\u00e7\u00f5es a Administradores": {}, + "Loca\u00e7\u00e3o de M\u00e3o-de-obra": {}, + "Multas": {}, + "Ordenados, Sal\u00e1rios Gratifica\u00e7\u00f5es e Outras Remunera\u00e7\u00f5es a Empregados": {}, + "Outras Contribui\u00e7\u00f5es e Doa\u00e7\u00f5es": {}, + "Outras Despesas Operacionais": {}, + "Outros Gastos com Pessoal": {}, + "PIS/Pasep": {}, + "Perdas em Opera\u00e7\u00f5es de Cr\u00e9dito": {}, + "Pesquisas Cient\u00edficas e Tecnol\u00f3gicas": {}, + "Plano de Previd\u00eancia Privada de Empregados": {}, + "Planos de Poupan\u00e7a e Investimentos de Empregados": {}, + "Presta\u00e7\u00e3o de Servi\u00e7o Pessoa Jur\u00eddica": {}, + "Presta\u00e7\u00e3o de Servi\u00e7os por Pessoa F\u00edsica sem V\u00ednculo Empregat\u00edcio": {}, + "Propaganda, Publicidade e Patroc\u00ednio": {}, + "Propaganda, Publicidade e Patroc\u00ednio (Associa\u00e7\u00f5es Desportivas que Mantenham Equipe de Futebol Profissional)": {}, + "Provis\u00e3o para Perda de Estoque": {}, + "Provis\u00f5es para F\u00e9rias e 13o Sal\u00e1rio de Empregados": {}, + "Remunera\u00e7\u00e3o a Dirigentes e a Conselho de Administra\u00e7\u00e3o": {}, + "Royalties e Assist\u00eancia T\u00e9cnica \u2013 EXTERIOR": {}, + "Royalties e Assist\u00eancia T\u00e9cnica \u2013 PA\u00cdS": {}, + "Servi\u00e7os Prestados por Cooperativa de Trabalho": {} + } + }, + "OUTRAS DESPESAS OPERACIONAIS": { + "OUTRAS DESPESAS OPERACIONAIS": { + "(-) Amortiza\u00e7\u00e3o de \u00c1gio nas Aquisi\u00e7\u00f5es de Investimentos Avaliados pelo Patrim\u00f4nio L\u00edquido": {}, + "(-) Contrapartida de outros Ajustes \u00e0s Normas Internacionais de Contabilidade": {}, + "(-) Contrapartida dos Ajustes ao Valor Presente": {}, + "(-) Contrapartida dos ajustes de valor do imobilizado e intang\u00edvel": {}, + "(-) Juros sobre o Capital Pr\u00f3prio": {}, + "(-) Outras Despesas Financeiras": {}, + "(-) Perdas Incorridas no Mercado de Renda Vari\u00e1vel, exceto Day-Trade": {}, + "(-) Perdas em Opera\u00e7\u00f5es Day-Trade": {}, + "(-) Perdas em Opera\u00e7\u00f5es Realizadas no Exterior": {}, + "(-) Preju\u00edzos na Aliena\u00e7\u00e3o de Participa\u00e7\u00f5es N\u00e3o Integrantes do Ativo Permanente": {}, + "(-) Resultados Negativos em Participa\u00e7\u00f5es Societ\u00e1rias": {}, + "(-) Resultados Negativos em SCP": {}, + "(-) Varia\u00e7\u00f5es Cambiais Passivas": {} + } + }, + "OUTRAS RECEITAS OPERACIONAIS": { + "OUTRAS RECEITAS OPERACIONAIS": { + "Amortiza\u00e7\u00e3o de Des\u00e1gio nas Aquisi\u00e7\u00f5es de Investimentos Avaliados pelo Patrim\u00f4nio L\u00edquido": {}, + "Contrapartida de outros Ajustes \u00e0s Normas Internacionais de Contabilidade": {}, + "Contrapartida dos Ajustes ao Valor Presente": {}, + "Doa\u00e7\u00f5es e Subven\u00e7\u00f5es para Investimentos": {}, + "Ganhos Auferidos no Mercado de Renda Vari\u00e1vel, exceto Day-Trade": {}, + "Ganhos em Opera\u00e7\u00f5es Day-Trade": {}, + "Ganhos na Aliena\u00e7\u00e3o de Participa\u00e7\u00f5es N\u00e3o Integrantes do Ativo Permanente": {}, + "Outras Receitas Financeiras": {}, + "Outras Receitas Operacionais": {}, + "Pr\u00eamios Recebidos na Emiss\u00e3o de Deb\u00eantures": {}, + "Receitas de Juros sobre o Capital Pr\u00f3prio": {}, + "Rendimentos e Ganhos de Capital Auferidos no Exterior": {}, + "Resultados Positivos em Participa\u00e7\u00f5es Societ\u00e1rias": {}, + "Resultados Positivos em SCP": {}, + "Revers\u00e3o dos Saldos das Provis\u00f5es Operacionais": {}, + "Varia\u00e7\u00f5es Cambiais Ativas": {} + } + }, + "RECEITA OPERACIONAL L\u00cdQUIDA DA ATIVIDADE RURAL": { + "DEDU\u00c7\u00d5ES DA RECEITA BRUTA": { + "(-) Cofins": {}, + "(-) Demais Impostos e Contribui\u00e7\u00f5es Incidentes sobre Vendas e Servi\u00e7os": {}, + "(-) ICMS": {}, + "(-) ISS": {}, + "(-) PIS/Pasep": {}, + "(-) Vendas Canceladas, Devolu\u00e7\u00f5es e Descontos Incondicionais": {} + }, + "RECEITA BRUTA DA ATIVIDADE RURAL": { + "Receita da Atividade Rural": {} + } + } + } + }, + "RESULTADO L\u00cdQUIDO DO PER\u00cdODO ANTES DO IRPJ E DA CSLL - ATIVIDADE GERAL": { + "OUTRAS RECEITAS E OUTRAS DESPESAS": { + "RECEITAS E DESPESAS N\u00c3O OPERACIONAIS": { + "DESPESAS N\u00c3O OPERACIONAIS": { + "(-) Outras Despesas N\u00e3o Operacionais": {}, + "(-) Perdas de Capital por Varia\u00e7\u00e3o Percentual em Participa\u00e7\u00e3o Societ\u00e1ria Avaliada pelo Patrim\u00f4nio L\u00edquido": {}, + "(-) Valor Cont\u00e1bil dos Bens e Direitos Alienados": {} + }, + "RECEITAS N\u00c3O OPERACIONAIS": { + "Ganhos de Capital por Varia\u00e7\u00e3o Percentual em Participa\u00e7\u00e3o Societ\u00e1ria Avaliada pelo Patrim\u00f4nio L\u00edquido": {}, + "Outras Receitas N\u00e3o Operacionais": {}, + "Receitas de Aliena\u00e7\u00f5es de Bens e Direitos do Ativo Permanente": {} + } + } + }, + "PARTICIPA\u00c7\u00d5ES": { + "PARTICIPA\u00c7\u00d5ES NOS LUCROS": { + "OUTRAS PARTICIPA\u00c7\u00d5ES": { + "(-) Outras": {}, + "(-) Participa\u00e7\u00f5es de Administradores e Partes Benefici\u00e1rias": {}, + "(-) Participa\u00e7\u00f5es de Deb\u00eantures": {} + }, + "PARTICIPA\u00c7\u00d5ES DE EMPREGADOS": { + "(-) Contribui\u00e7\u00f5es para Assist\u00eancia ou Previd\u00eancia de Empregados": {}, + "(-) Outras Participa\u00e7\u00f5es de Empregados": {}, + "(-) Participa\u00e7\u00f5es de Empregados": {} + } + } + }, + "RESULTADO OPERACIONAL": { + "CUSTO DOS BENS E SERVI\u00c7OS VENDIDOS": { + "AJUSTES DE ESTOQUES DECORRENTES DE ARBITRAMENTO": {}, + "CUSTO DAS MERCADORIAS REVENDIDAS": { + "Custo das Mercadorias Revendidas": {}, + "Custo dos Servi\u00e7os Vendidos": {} + }, + "CUSTO DAS UNIDADES IMOBILI\u00c1RIAS VENDIDAS": { + "Custo das Unidades Imobili\u00e1rias Vendidas": {} + }, + "CUSTO DOS PRODUTOS DE FABRICA\u00c7\u00c3O PR\u00d3PRIA VENDIDOS": { + "Custo dos Produtos de Fabrica\u00e7\u00e3o Pr\u00f3pria Vendidos": {} + } + }, + "DESPESAS OPERACIONAIS": { + "DESPESAS OPERACIONAIS DAS ATIVIDADES EM GERAL": { + "Alimenta\u00e7\u00e3o do Trabalhador": {}, + "Alugu\u00e9is": {}, + "Arrendamento Mercantil": {}, + "Assist\u00eancia M\u00e9dica, Odontol\u00f3gica e Farmac\u00eautica a Empregados": {}, + "Bens de Natureza Permanente Deduzidos como Despesa": {}, + "CPMF": {}, + "Cofins": {}, + "Demais Impostos, Taxas e Contribui\u00e7\u00f5es, exceto IR e CSLL": {}, + "Demais Provis\u00f5es": {}, + "Despesas com Ve\u00edculos e de Conserva\u00e7\u00e3o de Bens e Instala\u00e7\u00f5es": {}, + "Despesas com viagens, di\u00e1rias e ajusta de custo": {}, + "Doa\u00e7\u00f5es a Entidades Civis": {}, + "Doa\u00e7\u00f5es a Institui\u00e7\u00f5es de Ensino e Pesquisa (Lei n\u00ba 9.249/1995, art.13, \u00a7 2\u00ba)": {}, + "Doa\u00e7\u00f5es e Patroc\u00ednios de Car\u00e1ter Cultural e Art\u00edstico (Lei no 8.313/1991)": {}, + "Encargos Sociais \u2013 FGTS": {}, + "Encargos Sociais \u2013 Outros": {}, + "Encargos Sociais \u2013 Previd\u00eancia Social": {}, + "Encargos de Deprecia\u00e7\u00e3o e Amortiza\u00e7\u00e3o": {}, + "Fundo de Aposentadoria Programada Individual de Empregados": {}, + "Gratifica\u00e7\u00f5es a Administradores": {}, + "Loca\u00e7\u00e3o de M\u00e3o-de-obra": {}, + "Multas": {}, + "Ordenados, Sal\u00e1rios Gratifica\u00e7\u00f5es e Outras Remunera\u00e7\u00f5es a Empregados": {}, + "Outras Contribui\u00e7\u00f5es e Doa\u00e7\u00f5es": {}, + "Outras Despesas Operacionais": {}, + "Outros Gastos com Pessoal": {}, + "PIS/Pasep": {}, + "Perdas em Opera\u00e7\u00f5es de Cr\u00e9dito": {}, + "Pesquisas Cient\u00edficas e Tecnol\u00f3gicas": {}, + "Plano de Previd\u00eancia Privada de Empregados": {}, + "Planos de Poupan\u00e7a e Investimentos de Empregados": {}, + "Presta\u00e7\u00e3o de Servi\u00e7o Pessoa Jur\u00eddica": {}, + "Presta\u00e7\u00e3o de Servi\u00e7os por Pessoa F\u00edsica sem V\u00ednculo Empregat\u00edcio": {}, + "Propaganda, Publicidade e Patroc\u00ednio": {}, + "Propaganda, Publicidade e Patroc\u00ednio (Associa\u00e7\u00f5es Desportivas que Mantenham Equipe de Futebol Profissional)": {}, + "Provis\u00e3o para Perda de Estoque": {}, + "Provis\u00f5es para F\u00e9rias e 13o Sal\u00e1rio de Empregados": {}, + "Remunera\u00e7\u00e3o a Dirigentes e a Conselho de Administra\u00e7\u00e3o": {}, + "Royalties e Assist\u00eancia T\u00e9cnica \u2013 EXTERIOR": {}, + "Royalties e Assist\u00eancia T\u00e9cnica \u2013 PA\u00cdS": {}, + "Servi\u00e7os Prestados por Cooperativa de Trabalho": {} + } + }, + "OUTRAS DESPESAS OPERACIONAIS": { + "OUTRAS DESPESAS OPERACIONAIS": { + "(-) Amortiza\u00e7\u00e3o de \u00c1gio nas Aquisi\u00e7\u00f5es de Investimentos Avaliados pelo Patrim\u00f4nio L\u00edquido": {}, + "(-) Contrapartida de outros Ajustes \u00e0s Normas Internacionais de Contabilidade": {}, + "(-) Contrapartida dos Ajustes ao Valor Presente": {}, + "(-) Contrapartida dos Ajustes de Valor do Imobilizado e Intang\u00edvel": {}, + "(-) Juros sobre o Capital Pr\u00f3prio": {}, + "(-) Outras Despesas Financeiras": {}, + "(-) Perdas Incorridas no Mercado de Renda Vari\u00e1vel, exceto Day-Trade": {}, + "(-) Perdas em Opera\u00e7\u00f5es Day-Trade": {}, + "(-) Perdas em Opera\u00e7\u00f5es Realizadas no Exterior": {}, + "(-) Preju\u00edzos na Aliena\u00e7\u00e3o de Participa\u00e7\u00f5es N\u00e3o Integrantes do Ativo Permanente": {}, + "(-) Resultados Negativos em Participa\u00e7\u00f5es Societ\u00e1rias": {}, + "(-) Resultados Negativos em SCP": {}, + "(-) Varia\u00e7\u00f5es Cambiais Passivas": {} + } + }, + "OUTRAS RECEITAS OPERACIONAIS": { + "OUTRAS RECEITAS OPERACIONAIS": { + "Amortiza\u00e7\u00e3o de Des\u00e1gio nas Aquisi\u00e7\u00f5es de Investimentos Avaliados pelo Patrim\u00f4nio L\u00edquido": {}, + "Contrapartida de outros Ajustes \u00e0s Normas Internacionais de Contabilidade": {}, + "Contrapartida dos Ajustes ao Valor Presente": {}, + "Doa\u00e7\u00f5es e Subven\u00e7\u00f5es para Investimentos": {}, + "Ganhos Auferidos no Mercado de Renda Vari\u00e1vel, exceto Day-Trade": {}, + "Ganhos em Opera\u00e7\u00f5es Day-Trade": {}, + "Ganhos na Aliena\u00e7\u00e3o de Participa\u00e7\u00f5es N\u00e3o Integrantes do Ativo Permanente": {}, + "Outras Receitas Financeiras": {}, + "Outras Receitas Operacionais": {}, + "Pr\u00eamios Recebidos na Emiss\u00e3o de Deb\u00eantures": {}, + "Receitas de Juros sobre o Capital Pr\u00f3prio": {}, + "Rendimentos e Ganhos de Capital Auferidos no Exterior": {}, + "Resultados Positivos em Participa\u00e7\u00f5es Societ\u00e1rias": {}, + "Resultados Positivos em SCP": {}, + "Revers\u00e3o dos Saldos das Provis\u00f5es Operacionais": {}, + "Varia\u00e7\u00f5es Cambiais Ativas": {} + } + }, + "RECEITA LIQUIDA": { + "DEDU\u00c7\u00d5ES DA RECEITA BRUTA": { + "(-) Cofins": {}, + "(-) Demais Impostos e Contribui\u00e7\u00f5es Incidentes sobre Vendas e Servi\u00e7os": {}, + "(-) ICMS": {}, + "(-) ISS": {}, + "(-) PIS/Pasep": {}, + "(-) Vendas Canceladas, Devolu\u00e7\u00f5es e Descontos Incondicionais": {} + }, + "RECEITA BRUTA": { + "Outras": {}, + "Receita da Presta\u00e7\u00e3o de Servi\u00e7os \u2013 Mercado Interno": {}, + "Receita da Revenda de Mercadorias no Mercado Interno": {}, + "Receita da Venda no Mercado Interno de Produtos de Fabrica\u00e7\u00e3o Pr\u00f3pria": {}, + "Receita das Unidades Imobili\u00e1rias Vendidas": {}, + "Receita de Exporta\u00e7\u00e3o Direta de Mercadorias e Produtos": {}, + "Receita de Exporta\u00e7\u00e3o de Servi\u00e7os": {}, + "Receita de Loca\u00e7\u00e3o de Bens M\u00f3veis e Im\u00f3veis": {}, + "Receita de Vendas de Mercadorias e Produtos a Comercial Exportadora com Fim Espec\u00edfico de Exporta\u00e7\u00e3o": {} + } + } + } + } + }, + "SUPER\u00c1VIT/D\u00c9FICIT L\u00cdQUIDO DO PER\u00cdODO": { + "OUTRAS RECEITAS E DESPESAS": { + "RECEITAS E DESPESAS N\u00c3O OPERACIONAIS": { + "RECEITAS E DESPESAS N\u00c3O OPERACIONAIS": { + "DESPESAS N\u00c3O OPERACIONAIS": { + "(-) Outras Despesas N\u00e3o Operacionais": {}, + "(-) Valor Cont\u00e1bil dos Bens e Direitos Alienados": {} + }, + "RECEITAS N\u00c3O OPERACIONAIS": { + "Outras Receitas N\u00e3o Operacionais": {}, + "Receitas de Aliena\u00e7\u00f5es de Bens e Direitos do Ativo Permanente.": {} + } + } + } + }, + "RESULTADO OPERACIONAL": { + "CUSTO DOS PRODUTOS E SERVI\u00c7OS VENDIDOS": { + "CUSTO DOS PRODUTOS VENDIDOS": { + "CUSTO DOS PRODUTOS VENDIDOS PARA AS DEMAIS ATIVIDADES": { + "Custos dos Produtos Vendidos em Geral": {}, + "Outros Custos": {} + }, + "CUSTO DOS PRODUTOS VENDIDOS PARA ASSIST\u00caNCIA SOCIAL": { + "Custos dos Produtos para Assist\u00eancia Social - Gratuidades": {}, + "Custos dos Produtos para Assist\u00eancia Social - Vendidos": {}, + "Outras": {} + }, + "CUSTO DOS PRODUTOS VENDIDOS PARA EDUCA\u00c7\u00c3O": { + "Custos dos Produtos para Educa\u00e7\u00e3o - Gratuidades": {}, + "Custos dos Produtos para Educa\u00e7\u00e3o - Vendidos": {}, + "Outros Custos": {} + }, + "CUSTO DOS PRODUTOS VENDIDOS PARA SA\u00daDE": { + "Custos dos Produtos para Sa\u00fade - Gratuidades": {}, + "Custos dos Produtos para Sa\u00fade \u2013 Vendidos": {}, + "Outros Custos": {} + } + }, + "CUSTO DOS SERVI\u00c7OS PRESTADOS": { + "CUSTO DOS SERVI\u00c7OS PRESTADOS PARA AS DEMAIS ATIVIDADES": { + "Custo dos Servi\u00e7os Prestados em Geral": {}, + "Outros Custos": {} + }, + "CUSTO DOS SERVI\u00c7OS PRESTADOS PARA ASSIST\u00caNCIA SOCIAL": { + "Custo dos Servi\u00e7os Prestados a Conv\u00eanios/Contratos/Parcerias": {}, + "Custo dos Servi\u00e7os Prestados a Doa\u00e7\u00f5es": {}, + "Custo dos Servi\u00e7os Prestados a Doa\u00e7\u00f5es/Subven\u00e7\u00f5es Vinculadas": {}, + "Custo dos Servi\u00e7os Prestados a Gratuidade": {}, + "Custo dos Servi\u00e7os Prestados a Pacientes Particulares": {}, + "Outros Custos": {} + }, + "CUSTO DOS SERVI\u00c7OS PRESTADOS PARA EDUCA\u00c7\u00c3O": { + "Custo dos Servi\u00e7os Prestados a Alunos N\u00e3o Bolsistas": {}, + "Custo dos Servi\u00e7os Prestados a Conv\u00eanios/Contratos/Parcerias (Exceto PROUNI)": {}, + "Custo dos Servi\u00e7os Prestados a Doa\u00e7\u00f5es": {}, + "Custo dos Servi\u00e7os Prestados a Doa\u00e7\u00f5es/Subven\u00e7\u00f5es Vinculadas": {}, + "Custo dos Servi\u00e7os Prestados a Gratuidade": {}, + "Custo dos Servi\u00e7os Prestados ao PROUNI": {}, + "Outros Custos": {} + }, + "CUSTO DOS SERVI\u00c7OS PRESTADOS PARA SA\u00daDE": { + "Custo dos Servi\u00e7os Prestados a Conv\u00eanios SUS": {}, + "Custo dos Servi\u00e7os Prestados a Conv\u00eanios/Contratos/Parcerias": {}, + "Custo dos Servi\u00e7os Prestados a Doa\u00e7\u00f5es": {}, + "Custo dos Servi\u00e7os Prestados a Doa\u00e7\u00f5es/Subven\u00e7\u00f5es Vinculadas": {}, + "Custo dos Servi\u00e7os Prestados a Gratuidade": {}, + "Custo dos Servi\u00e7os Prestados a Pacientes Particulares": {}, + "Outros Custos": {} + } + } + }, + "DESPESAS OPERACIONAIS": { + "DESPESAS OPERACIONAIS": { + "DESPESAS OPERACIONAIS": { + "Alugu\u00e9is": {}, + "Arrendamento Mercantil": {}, + "Assist\u00eancia M\u00e9dica, Odontol\u00f3gica, Medicamentos, Aparelhos Ortop\u00e9dicos e Similares": {}, + "COFINS": {}, + "CPMF": {}, + "CSLL": {}, + "Contribui\u00e7\u00f5es Previdenci\u00e1rias Patronais": {}, + "Demais Impostos, Taxas e Contribui\u00e7\u00f5es, exceto as citadas acima.": {}, + "Demais Provis\u00f5es": {}, + "Despesas com Ve\u00edculos e de Conserva\u00e7\u00e3o de Bens e Instala\u00e7\u00f5es": {}, + "Doa\u00e7\u00f5es a Entidades Civis": {}, + "Doa\u00e7\u00f5es a Institui\u00e7\u00f5es de Ensino e Pesquisa (Lei no 9.249/1995, art.13, \u00a7 2o)": {}, + "Doa\u00e7\u00f5es e Patroc\u00ednios de Car\u00e1ter Cultural e Art\u00edstico (Lei no 8.313/1991)": {}, + "Encargos de Deprecia\u00e7\u00e3o e Amortiza\u00e7\u00e3o": {}, + "FGTS (sem indeniza\u00e7\u00e3o 40%)": {}, + "Indeniza\u00e7\u00f5es Trabalhistas": {}, + "Multas": {}, + "Outras Contribui\u00e7\u00f5es e Doa\u00e7\u00f5es": {}, + "Outras Despesas Operacionais": {}, + "PIS/PASEP": {}, + "Presta\u00e7\u00e3o de Servi\u00e7o por Pessoa Jur\u00eddica": {}, + "Presta\u00e7\u00e3o de Servi\u00e7os por Pessoa F\u00edsica sem V\u00ednculo Empregat\u00edcio": {}, + "Propaganda e Publicidade": {}, + "Provis\u00f5es para F\u00e9rias e 13o Sal\u00e1rio de Empregados": {}, + "Remunera\u00e7\u00e3o a Dirigentes e a Conselho de Administra\u00e7\u00e3o/Fiscal": {}, + "Remunera\u00e7\u00f5es a Empregados": {}, + "Repasses para Outras Entidades (Sindicatos/Federa\u00e7\u00f5es/Confedera\u00e7\u00f5es)": {} + } + } + }, + "OUTRAS DESPESAS OPERACIONAIS": { + "OUTRAS DESPESAS OPERACIONAIS": { + "OUTRAS DESPESAS OPERACIONAIS": { + "(-) Outras Despesas de Aplica\u00e7\u00f5es": {}, + "(-) Perdas Incorridas no Mercado de Renda Vari\u00e1vel, exceto Day-Trade": {}, + "(-) Perdas em Opera\u00e7\u00f5es Day-Trade": {}, + "(-) Perdas em Opera\u00e7\u00f5es Realizadas no Exterior": {}, + "(-) Preju\u00edzos na Aliena\u00e7\u00e3o de Participa\u00e7\u00f5es N\u00e3o Integrantes do Ativo Permanente": {}, + "(-) Resultados Negativos em Participa\u00e7\u00f5es Societ\u00e1rias": {}, + "(-) Varia\u00e7\u00f5es Cambiais Passivas": {}, + "Outras Despesas Operacionais": {} + } + } + }, + "OUTRAS RECEITAS OPERACIONAIS": { + "OUTRAS RECEITAS OPERACIONAIS": { + "OUTRAS RECEITAS OPERACIONAIS": { + "Ganhos Auferidos no Mercado de Renda Vari\u00e1vel, exceto Day-Trade": {}, + "Ganhos em Opera\u00e7\u00f5es Day-Trade": {}, + "Ganhos na Aliena\u00e7\u00e3o de Participa\u00e7\u00f5es N\u00e3o Integrantes do Ativo Permanente": {}, + "Outras": {}, + "Outras Receitas Operacionais": {}, + "Outras Receitas de Aplica\u00e7\u00f5es Financeiras": {}, + "Rendimentos e Ganhos de Capital Auferidos no Exterior": {}, + "Resultados Positivos em Participa\u00e7\u00f5es Societ\u00e1rias": {}, + "Revers\u00e3o dos Saldos das Provis\u00f5es Operacionais": {}, + "Varia\u00e7\u00f5es Cambiais Ativas": {} + } + } + }, + "RECEITA OPERACIONAL L\u00cdQUIDA": { + "RECEITA BRUTA": { + "DEDU\u00c7\u00d5ES DA RECEITA BRUTA": { + "(-) Devolu\u00e7\u00f5es e Descontos Incondicionais": {}, + "(-) Vendas Canceladas": {}, + "Outras": {} + }, + "RECEITA DE PRESTA\u00c7\u00c3O DOS SERVI\u00c7OS": { + "Contribui\u00e7\u00f5es": {}, + "Doa\u00e7\u00f5es": {}, + "Doa\u00e7\u00f5es/Subven\u00e7\u00f5es Vinculadas": {}, + "Outras": {}, + "Servi\u00e7os Educacionais": {} + }, + "RECEITA DE SERVI\u00c7OS DE SA\u00daDE": { + "Contribui\u00e7\u00f5es": {}, + "Conv\u00eanios \u2013 Outros": {}, + "Conv\u00eanios \u2013 SUS": {}, + "Doa\u00e7\u00f5es": {}, + "Doa\u00e7\u00f5es/Subven\u00e7\u00f5es Vinculadas": {}, + "Outras": {}, + "Pacientes Particulares": {} + }, + "RECEITA DE VENDA DE PRODUTOS": { + "Da atividade de Assist\u00eancia Social": {}, + "Da atividade de Educa\u00e7\u00e3o": {}, + "Da atividade de Sa\u00fade": {}, + "Outras": {} + }, + "RECEITAS DE OUTRAS ATIVIDADES": { + "Contribui\u00e7\u00f5es Confederativas/Associativas": {}, + "Contribui\u00e7\u00f5es Sindicais": {}, + "Doa\u00e7\u00f5es/Subven\u00e7\u00f5es": {}, + "Mensalidades": {}, + "Outras": {}, + "Outras Contribui\u00e7\u00f5es": {} + }, + "RECEITAS DE SERVI\u00c7OS DE ASSIST\u00caNCIA SOCIAL": { + "Contribui\u00e7\u00f5es": {}, + "Conv\u00eanios - Outros": {}, + "Doa\u00e7\u00f5es": {}, + "Doa\u00e7\u00f5es/Subven\u00e7\u00f5es Vinculadas": {}, + "Outras": {}, + "Pacientes Particulares": {} + } + } + } + } + }, + "name": "Plano de Contas", + "parent_id": null + } +} \ No newline at end of file diff --git a/erpnext/accounts/doctype/account/chart_of_accounts/ca_ca_en_chart_template_en.json b/erpnext/accounts/doctype/account/chart_of_accounts/ca_ca_en_chart_template_en.json new file mode 100644 index 0000000000..7d2941d348 --- /dev/null +++ b/erpnext/accounts/doctype/account/chart_of_accounts/ca_ca_en_chart_template_en.json @@ -0,0 +1,167 @@ +{ + "country_code": "ca", + "name": "Canada - Chart of Accounts for english-speaking provinces", + "tree": { + "ASSETS": { + "CURRENT ASSETS": { + "ACCOUNTS RECEIVABLES": { + "ALLOWANCE FOR DOUBTFUL ACCOUNTS": {}, + "Customers Account": { + "account_type": "Receivable" + } + }, + "CASH": {}, + "CERTIFICATES OF DEPOSITS": {}, + "INVESTMENTS HELD FOR TRADING": {}, + "PREPAID EXPENSES": {}, + "STOCKS": { + "Stock Delivered But Not Billed": {}, + "Stock In Hand": {} + }, + "TAXES RECEIVABLES": { + "GST receivable": { + "account_type": "Receivable" + }, + "HST receivable": { + "HST receivable - 13%": { + "account_type": "Receivable" + }, + "HST receivable - 14%": { + "account_type": "Receivable" + }, + "HST receivable - 15%": { + "account_type": "Receivable" + } + }, + "PST/QST receivable": { + "account_type": "Receivable" + } + }, + "TREASURY OR TREASURY EQUIVALENTS": {} + }, + "NON-CURRENT ASSETS": { + "INTANGIBLE ASSETS": { + "PATENTS, TRADEMARKS AND COPYRIGHTS": {} + }, + "INVESTMENTS AVAILABLE FOR SALE": {}, + "TANGIBLE ASSETS": { + "ACCUMULATED DEPRECIATIONS": {} + } + } + }, + "EQUITY": { + "CONTRIBUTED SURPLUS": {}, + "DIVIDENDS": {}, + "PREMIUMS": {}, + "RETAINED EARNINGS": {}, + "SHARE CAPITAL": {}, + "TRANSLATION ADJUSTMENTS": {} + }, + "EXPENSES": { + "NON-OPERATING EXPENSES": { + "INTERESTS EXPENSES": {}, + "OTHER NON-OPERATING EXPENSES": {} + }, + "OPERATING EXPENSES": { + "COST OF GOODS SOLD": { + "Inside Purchases": {}, + "International Purchases": {}, + "Purchases in harmonized provinces": {}, + "Purchases in non-harmonized provinces": {} + }, + "GENERAL EXPENSES": {}, + "LABOUR EXPENSES": { + "Annuities": {}, + "Employment Insurance": {}, + "Federal Income Tax": {}, + "Health Services Fund": {}, + "Holidays": {}, + "Labour Health and Safety": {}, + "Labour Standards": {}, + "Parental Insurance": {}, + "Provincial Income Tax": {}, + "Salaries, wages and commissions": {} + }, + "OTHER OPERATING EXPENSES": {}, + "RESEARCH AND DEVELOPMENT EXPENSES": {}, + "SALES EXPENSES": {} + } + }, + "INCOMES": { + "NON-OPERATING INCOMES": { + "INTERESTS": {}, + "OTHER NON-OPERATING INCOMES": {} + }, + "OPERATING INCOMES": { + "Harmonized Provinces Sales": {}, + "Inside Sales": {}, + "International Sales": {}, + "Non-Harmonized Provinces Sales": {}, + "OTHER OPERATING INCOMES": {} + } + }, + "LIABILITIES": { + "CURRENT LIABILITIES": { + "ACCOUNTS PAYABLES": { + "Suppliers Account": { + "account_type": "Payable" + } + }, + "CURRENT FINANCIAL DEBTS": {}, + "LABOUR TAXES TO PAY": { + "CANADIAN REVENU AGENCY": { + "EMPLOYMENT INSURANCE TO PAY": { + "EI - Employees Contribution": {}, + "EI - Employer Contribution": {} + }, + "Federal Income Tax": {} + }, + "PROVINCIAL REVENU AGENCY": { + "ANNUITIES TO PAY": { + "Annuities - Employees Contribution": {}, + "Annuities - Employer Contribution": {} + }, + "Health Services Fund to pay": {}, + "Labour Health and Safety to pay": {}, + "Labour Standards to pay": {}, + "PARENTAL INSURANCE PLAN TO PAY": { + "PAP - Employee Contribution": {}, + "PAP - Employer Contribution": {} + }, + "Provincial Income Tax": {} + } + }, + "LIABILITIES ASSETS HELD FOR TRANSFER": { + "Stock Received But Not Billed": {} + }, + "OTHER ACCOUNTS PAYABLES": {}, + "STOCK LIABILITIES": {}, + "TAXES PAYABLES": { + "GST to pay": { + "account_type": "Payable" + }, + "HST to pay": { + "HST to pay - 13%": { + "account_type": "Payable" + }, + "HST to pay - 14%": { + "account_type": "Payable" + }, + "HST to pay - 15%": { + "account_type": "Payable" + } + }, + "PST/QST to pay": { + "account_type": "Payable" + } + } + }, + "NON-CURRENT LIABILITIES": { + "DEFERRED TAXES": {}, + "NON-CURRENT FINANCIAL DEBTS": {}, + "OTHER NON-CURRENT LIABILITIES": {}, + "PROVISIONS FOR PENSIONS AND OTHER POST-EMPLOYMENT ADVANTAGES": {} + } + } + } +} \ No newline at end of file diff --git a/erpnext/accounts/doctype/account/chart_of_accounts/ca_ca_fr_chart_template_fr.json b/erpnext/accounts/doctype/account/chart_of_accounts/ca_ca_fr_chart_template_fr.json new file mode 100644 index 0000000000..fdaa238bf6 --- /dev/null +++ b/erpnext/accounts/doctype/account/chart_of_accounts/ca_ca_fr_chart_template_fr.json @@ -0,0 +1,149 @@ +{ + "country_code": "ca", + "name": "Canada - Plan comptable pour les provinces francophones", + "tree": { + "ACTIF": { + "ACTIFS COURANTS": { + "CERTIFICATS DE D\u00c9P\u00d4TS": {}, + "COMPTES CLIENTS": { + "Comptes clients": { + "account_type": "Receivable" + }, + "PROVISION POUR CR\u00c9ANCES DOUTEUSES": {} + }, + "ENCAISSE": {}, + "FRAIS PAY\u00c9S D'AVANCE": {}, + "IMP\u00d4TS \u00c0 RECEVOIR": { + "TPS \u00e0 recevoir": {}, + "TVH \u00e0 recevoir": { + "TVH \u00e0 recevoir - 13%": {}, + "TVH \u00e0 recevoir - 14%": {}, + "TVH \u00e0 recevoir - 15%": {} + }, + "TVP/TVQ \u00e0 recevoir": {} + }, + "PLACEMENTS D\u00c9TENUS \u00c0 DES FINS DE TRANSACTION": {}, + "STOCKS": { + "Stock": {}, + "Stock exp\u00e9di\u00e9 non-factur\u00e9": {} + }, + "TR\u00c9SORERIE OU \u00c9QUIVALENTS DE TR\u00c9SORERIE": {} + }, + "ACTIFS NON-COURANTS": { + "IMMOBILISATIONS CORPORELLES": { + "AMORTISSEMENTS CUMUL\u00c9S": {} + }, + "IMMOBILISATIONS INCORPORELLES": { + "BREVETS, MARQUES DE COMMERCE ET DROITS D'AUTEURS": {} + }, + "PLACEMENTS DISPONIBLES \u00c0 LA VENTE": {} + } + }, + "CAPITAUX PROPRES": { + "AUTRES \u00c9L\u00c9MENTS DU R\u00c9SULTAT GLOBAL": {}, + "B\u00c9N\u00c9FICES NON R\u00c9PARTIS": {}, + "CAPITAL-ACTIONS": {}, + "DIVIDENDES": {}, + "PRIMES": {}, + "SURPLUS D'APPORT": {}, + "\u00c9CARTS DE CONVERSION": {} + }, + "CHARGES": { + "CHARGES D'EXPLOITATION": { + "AUTRES FRAIS D'EXPLOITATION": {}, + "CO\u00dbT DES PRODUITS VENDUS": { + "Achats": {}, + "Achats dans des provinces harmonis\u00e9es": {}, + "Achats dans des provinces non-harmonis\u00e9es": {}, + "Achats \u00e0 l'\u00e9tranger": {} + }, + "FRAIS DE RECHERCHE ET D\u00c9VELOPPEMENT": {}, + "FRAIS G\u00c9N\u00c9RAUX": {}, + "FRAIS SUR VENTE": {}, + "SALAIRES ET CHARGES SOCIALES": { + "Assurance Emploi": {}, + "Assurance parentale": {}, + "Fonds des services de sant\u00e9": {}, + "Imp\u00f4t f\u00e9d\u00e9ral": {}, + "Imp\u00f4t provincial": {}, + "Normes du travail": {}, + "Rentes": {}, + "Salaires": {}, + "Sant\u00e9 et s\u00e9curit\u00e9 au travail": {}, + "Vacances": {} + } + }, + "FRAIS NON LI\u00c9S \u00c0 L'EXPLOITATION": { + "AUTRES FRAIS NON LI\u00c9S \u00c0 L'EXPLOITATION": {}, + "INT\u00c9R\u00caTS D\u00c9BITEURS": {} + } + }, + "PASSIF": { + "PASSIFS COURANTS": { + "AUTRES COMPTES CR\u00c9DITEURS": {}, + "DETTES FINANCI\u00c8RES COURANTES": {}, + "FOURNISSEURS ET COMPTES RATTACH\u00c9S": { + "Comptes fournisseurs": { + "account_type": "Payable" + } + }, + "IMP\u00d4TS LI\u00c9S AUX SALAIRES \u00c0 PAYER": { + "AGENCE DU REVENU DU CANADA": { + "ASSURANCE EMPLOI \u00c0 PAYER": { + "AE - Contribution de l'employeur": {}, + "AE - Contribution des employ\u00e9s": {} + }, + "Imp\u00f4t f\u00e9d\u00e9ral sur les revenus": {} + }, + "AGENCE DU REVENU PROVINCIAL": { + "ASSURANCE PARENTALE \u00c0 PAYER": { + "AP - Contribution de l'employeur": {}, + "AP - Contribution des employ\u00e9s": {} + }, + "Fond des Services de Sant\u00e9 \u00e0 payer": {}, + "Imp\u00f4t provincial sur les revenus": {}, + "Normes du Travail \u00e0 payer": {}, + "RENTES \u00c0 PAYER": { + "Rentes - Contribution de l'employeur": {}, + "Rentes - Contribution des employ\u00e9s": {} + }, + "Sant\u00e9 et S\u00e9curit\u00e9 au Travail \u00e0 payer": {} + } + }, + "IMP\u00d4TS \u00c0 PAYER": { + "TPS \u00e0 payer": {}, + "TVH \u00e0 payer": { + "TVH \u00e0 payer - 13%": {}, + "TVH \u00e0 payer - 14%": {}, + "TVH \u00e0 payer - 15%": {} + }, + "TVP/TVQ \u00e0 payer": {} + }, + "PASSIFS DE STOCK": { + "Stock re\u00e7u non factur\u00e9": {} + }, + "PASSIFS LI\u00c9S AUX ACTIFS D\u00c9TENUS EN VUE DE LEUR CESSION": {} + }, + "PASSIFS NON-COURANTS": { + "AUTRES PASSIFS NON-COURANTS": {}, + "DETTES FINANCI\u00c8RES NON-COURANTES": {}, + "IMP\u00d4TS DIFF\u00c9R\u00c9S": {}, + "PROVISIONS POUR RETRAITES ET AUTRES AVANTAGES POST\u00c9RIEURS \u00c0 L'EMPLOI": {} + } + }, + "PRODUITS": { + "PRODUITS D'EXPLOITATION": { + "AUTRES PRODUITS D'EXPLOITATION": {}, + "Ventes": {}, + "Ventes avec des provinces harmonis\u00e9es": {}, + "Ventes avec des provinces non-harmonis\u00e9es": {}, + "Ventes \u00e0 l'\u00e9tranger": {} + }, + "PRODUITS NON LI\u00c9S \u00c0 L'EXPLOITATION": { + "AUTRES PRODUITS NON LI\u00c9S \u00c0 L'EXPLOITATION": {}, + "INT\u00c9R\u00caTS": {} + } + }, + "name": "Account Chart CA FR" + } +} \ No newline at end of file diff --git a/erpnext/accounts/doctype/account/chart_of_accounts/ch_l10nch_chart_template.json b/erpnext/accounts/doctype/account/chart_of_accounts/ch_l10nch_chart_template.json new file mode 100644 index 0000000000..34cad3d2be --- /dev/null +++ b/erpnext/accounts/doctype/account/chart_of_accounts/ch_l10nch_chart_template.json @@ -0,0 +1,1998 @@ +{ + "country_code": "ch", + "name": "Plan comptable STERCHI", + "tree": { + "Bilan": { + "Actif": { + "Actifs circulants": { + "Actifs de r\u00e9gularisation": { + "Actifs de r\u00e9gularisation (Actifs transitoires)": { + "Charges constat\u00e9es d'avance": {}, + "Produits \u00e0 recevoir": {} + } + }, + "Cr\u00e9ances": { + "Autres cr\u00e9ances \u00e0 court terme": { + "Autres cr\u00e9ances \u00e0 court terme": { + "Acomptes aux fournisseurs": {}, + "Cautionnements en esp\u00e8ces": {}, + "Compte courant de primes": {}, + "Cr\u00e9ances envers des soci\u00e9t\u00e9s de virement": {}, + "Effets \u00e0 recevoir, pas de remise \u00e0 l'escompte": {}, + "Provisions pertes s/autres cr\u00e9ances \u00e0 court terme": {} + }, + "Autres cr\u00e9ances \u00e0 court terme envers actionnaires": { + "Cr\u00e9ances d'emprunt envers l'actionnaire X": {}, + "Cr\u00e9ances d'emprunt envers l'actionnaire Y": {}, + "Provisions pertes s/autres cr\u00e9ances actionnaires": {} + }, + "Autres cr\u00e9ances \u00e0 court terme envers des soci\u00e9t\u00e9s du groupe": { + "Cr\u00e9ances d'emprunt envers la filiale A": {}, + "Cr\u00e9ances d'emprunt envers la filiale B": {}, + "Provisions pertes s/autres cr\u00e9ances envers soci\u00e9t\u00e9": {} + }, + "Autres cr\u00e9ances \u00e0 court terme envers des tiers": { + "Avances de frais": {}, + "Avances \u00e0 court terme": {}, + "Cr\u00e9ances d'emprunt \u00e0 court terme": {}, + "Provisions pertes s/autres cr\u00e9ances envers tiers": {} + }, + "Capital-actions non lib\u00e9r\u00e9": { + "Capital-actions non lib\u00e9r\u00e9, r\u00e9clam\u00e9": {} + }, + "Cr\u00e9ances envers des institutions publiques": { + "Cr\u00e9ances envers l'administration des douanes": {}, + "Cr\u00e9ances envers la CNA": {}, + "Imp\u00f4t anticip\u00e9 \u00e0 r\u00e9cup\u00e9rer": {}, + "TVA: d\u00e9ductible s/achats de mati\u00e8res et services": {}, + "TVA: d\u00e9ductible s/investissement et autres charges": {} + } + }, + "Cr\u00e9ances r\u00e9sultant de vente et de prestations de services (d\u00e9biteurs-clients)": { + "Cr\u00e9ances r\u00e9sultant prestations envers actionnaires": { + "Cr\u00e9ances envers l'actionnaire X": { + "account_type": "Receivable" + }, + "Cr\u00e9ances envers l'actionnaire Y": { + "account_type": "Receivable" + }, + "Provisions pertes s/cr\u00e9ances envers actionnaires": {} + }, + "Cr\u00e9ances r\u00e9sultant prestations envers des soci\u00e9t\u00e9s du groupe": { + "Cr\u00e9ances envers la filiale A": { + "account_type": "Receivable" + }, + "Cr\u00e9ances envers la filiale B": { + "account_type": "Receivable" + }, + "Provisions pertes s/cr\u00e9ances envers des soci\u00e9t\u00e9s du groupe": {} + }, + "Cr\u00e9ances r\u00e9sultant prestations envers des tiers": { + "Cr\u00e9ances envers des tiers suisses": { + "account_type": "Receivable" + }, + "Cr\u00e9ances envers des tiers \u00e9trangers": { + "account_type": "Receivable" + }, + "Ducroire": {} + } + } + }, + "Liquidit\u00e9s et titres": { + "Autres placements \u00e0 court terme": { + "Actions propres (r\u00e9alisables \u00e0 court terme)": { + "account_type": "Cash" + }, + "Correction valeur s/actions propres": { + "account_type": "Cash" + }, + "Correction valeur s/autres placements court terme": { + "account_type": "Cash" + }, + "Instruments financiers d\u00e9riv\u00e9s": { + "account_type": "Cash" + } + }, + "Avoirs \u00e0 court terme": { + "Placement fiduciaires en devises": { + "account_type": "Cash" + }, + "Placements fiduciaires": { + "account_type": "Cash" + }, + "Placements fixes": { + "account_type": "Cash" + }, + "Provision pour pertes s/avoirs \u00e0 court terme": { + "account_type": "Cash" + } + }, + "Banques": { + "Compte courant exploitation accessoire": { + "account_type": "Cash" + }, + "Compte courant exploitation principale": { + "account_type": "Cash" + }, + "Compte d'\u00e9pargne": { + "account_type": "Cash" + }, + "Compte de placement": { + "account_type": "Cash" + }, + "Compte en devise B": { + "account_type": "Cash" + }, + "Compte en devise EUR": { + "account_type": "Cash" + }, + "Provisions risques de change s/comptes en devises": { + "account_type": "Cash" + } + }, + "Caisse": { + "Caisse auxiliaire": { + "account_type": "Cash" + }, + "Caisse principale": { + "account_type": "Cash" + }, + "Caisse succursale": { + "account_type": "Cash" + }, + "Devise A": { + "account_type": "Cash" + }, + "Devise B": { + "account_type": "Cash" + }, + "Provisions pour risques de change": { + "account_type": "Cash" + } + }, + "Ch\u00e8ques, effets \u00e0 recevoir": { + "Ch\u00e8ques": { + "account_type": "Cash" + }, + "Effets \u00e0 recevoir": { + "account_type": "Cash" + }, + "Provisions pertes s/ch\u00e8ques et effets \u00e0 recevoir": { + "account_type": "Cash" + } + }, + "Compte d'attente en monnaie": { + "Compte d'attente en monnaie": { + "account_type": "Cash" + } + }, + "Poste (CCP)": { + "Ch\u00e8ques postaux exploitation principale": { + "account_type": "Cash" + }, + "Ch\u00e8ques postaux succursale": { + "account_type": "Cash" + } + }, + "Titres r\u00e9alisables \u00e0 court terme": { + "Actions (cot\u00e9es)": { + "account_type": "Cash" + }, + "Bons de jouissance (cot\u00e9s)": { + "account_type": "Cash" + }, + "Bons de participation (cot\u00e9s)": { + "account_type": "Cash" + }, + "Correction valeur s/titres r\u00e9alisables court terme": { + "account_type": "Cash" + }, + "Obligations (cot\u00e9es)": { + "account_type": "Cash" + } + } + }, + "Stocks et travaux en cours": { + "Marchandises en consignation": { + "Marchandises en consignation": {} + }, + "Stocks d'autres approvisionnements": { + "Acomptes vers\u00e9s pour autres approvisionnements": {}, + "Corrections valeur s/stocks d'autres approvision.": {}, + "Stocks de pi\u00e8ces semi-ouvr\u00e9es": {}, + "Stocks de pi\u00e8ces termin\u00e9es": {} + }, + "Stocks de marchandises": { + "Acomptes vers\u00e9s pour marchandises": {}, + "Corrections valeur s/stocks de marchandises": {}, + "Stocks de marchandises A": {}, + "Stocks de marchandises B": {} + }, + "Stocks de mati\u00e8res auxiliaires et de fournitures": { + "Acomptes vers\u00e9s s/mati\u00e8res auxiliaires-fournitures": {}, + "R\u00e9serve s/marchandises": {}, + "Stocks": {}, + "Stocks de fournitures d'exploitation": {}, + "Stocks de mati\u00e8res auxiliaires": {} + }, + "Stocks de mati\u00e8res premi\u00e8res": { + "Acomptes vers\u00e9s pour mati\u00e8res premi\u00e8res": {}, + "Corrections valeur s/stocks de mati\u00e8res premi\u00e8res": {}, + "Stocks de mati\u00e8res premi\u00e8res A": {}, + "Stocks de mati\u00e8res premi\u00e8res B": {} + }, + "Stocks de produits en cours": { + "Corrections valeur s/stocks produits en cours": {}, + "Stocks de produits en cours": {} + }, + "Stocks de produits finis": { + "Corrections valeur s/stocks produits finis": {}, + "Stocks de produits finis": {} + }, + "Stocks de produits semi-ouvr\u00e9s": { + "Corrections valeur s/stocks produits semi-ouvr\u00e9s": {}, + "Stocks de produits semi-ouvr\u00e9s": {} + }, + "Stocks obligatoires": { + "Acomptes vers\u00e9s pour stocks obligatoires": {}, + "R\u00e9serve s/marchandises": {}, + "Stocks obligatoires": {} + } + } + }, + "Actifs hors exploitation": { + "Actifs hors exploitation": { + "Actifs de r\u00e9gularisation": { + "Actifs de r\u00e9gularisation": {} + }, + "Charges activ\u00e9es": { + "Amortissements cumul\u00e9s s/charges activ\u00e9es": {}, + "Charges activ\u00e9es": {} + }, + "Cr\u00e9ances \u00e0 court terme": { + "Corrections de valeur s/cr\u00e9ances \u00e0 court terme": {}, + "Cr\u00e9ances \u00e0 court terme": {} + }, + "Immobilisations corporelles immeubles": { + "Acomptes pour immobilisations corporelles": {}, + "Amortissement cumul\u00e9 s/immobilisations corporelles": {}, + "Biens-fonds non b\u00e2tis": {}, + "B\u00e2timents d'habitation": {}, + "Immeubles en propri\u00e9t\u00e9 par \u00e9tage": {} + }, + "Immobilisations corporelles meubles": { + "Acomptes pour immobilisations corporelles meubles": {}, + "Amortissement cumul\u00e9 s/immobilisations corporelles": {}, + "Machines et appareils": {}, + "Mobilier et installations": {} + }, + "Immobilisations financi\u00e8res": { + "Actions": {}, + "Corrections de valeur s/immobilisations": {}, + "Obligations": {} + }, + "Immobilisations incorporelles": { + "Amortissement cumul\u00e9 s/immob. incorporelles": {}, + "Brevets, know-how, recettes de fabrication": {}, + "Droits de licence, concessions, d'usage, commerce": {}, + "Droits de propri\u00e9t\u00e9, d'\u00e9dition, conventionnels": {}, + "Marques commerciales, \u00e9chantillons, mod\u00e8les, plans": {} + }, + "Liquidit\u00e9s et titres": { + "Banques": {}, + "Caisse": {}, + "Ch\u00e8ques postaux": {}, + "Corrections de valeur s/liquidit\u00e9s et titres": {} + }, + "Stocks et travaux en cours": { + "Acomptes pour stocks": {}, + "Corrections de valeur s/stocks et travaux en cours": {}, + "Stocks": {}, + "Travaux en cours": {} + } + } + }, + "Actifs immobilis\u00e9s": { + "Immobilisation corporelles immeubles": { + "Ateliers": { + "Acomptes s/ateliers": {}, + "Amortissement cumul\u00e9 s/ateliers": {}, + "Ateliers": {}, + "Terrains": {} + }, + "B\u00e2timents administratifs": { + "Acomptes s/b\u00e2timents administratifs": {}, + "Amortissement cumul\u00e9 s/b\u00e2timents administratifs": {}, + "B\u00e2timents d'administration": {}, + "B\u00e2timents de bureau": {}, + "Terrains": {} + }, + "B\u00e2timents d'exploitation": { + "Acomptes s/b\u00e2timents d'exploitation": {}, + "Amortissement cumul\u00e9 s/b\u00e2timents d'exploitation": {}, + "B\u00e2timents d'exploitation": {}, + "Terrains": {} + }, + "B\u00e2timents d'exposition et de vente": { + "Acomptes s/b\u00e2timents d'exposition et vente": {}, + "Amortissement cumul\u00e9 s/b\u00e2timents exposition, vente": {}, + "Halle de vente": {}, + "Halles d'exposition": {}, + "Terrains": {} + }, + "Entrep\u00f4ts": { + "Acomptes s/entrep\u00f4ts": {}, + "Amortissement cumul\u00e9 s/entrep\u00f4ts": {}, + "Entrep\u00f4ts": {}, + "Terrains": {} + }, + "Immeubles d'habitation": { + "Acomptes s/immeubles d'habitation": {}, + "Amortissement cumul\u00e9 s/biens-fonds non b\u00e2tis": {}, + "Maisons d'habitation du personnel": {}, + "Maisons d'habitations de soci\u00e9t\u00e9s immobili\u00e8res": {}, + "Terrains": {} + }, + "Usines": { + "Acomptes s/usines": {}, + "Amortissement cumul\u00e9 s/usines": {}, + "Terrains": {}, + "Usines": {} + } + }, + "Immobilisation corporelles meubles": { + "Autres immobilisations corporelles meubles": { + "Acomptes s/autres immobilisations corporelles": {}, + "Amortissement cumul\u00e9 s/immobilisations corporelles": {}, + "Lingerie et habits de travail": {}, + "Moules et mod\u00e8les": {} + }, + "Equipements et installations": { + "Acomptes s/\u00e9quipements et installations": {}, + "Amortissement cumul\u00e9 s/\u00e9quipements et installation": {}, + "Ascenseurs, escaliers roulants": {}, + "Baraques": {}, + "Constructions mobili\u00e8res": {}, + "Conteneurs": {}, + "R\u00e9servoirs": {}, + "Voies ferr\u00e9es industrielles": {} + }, + "Installations de stockage": { + "Acomptes s/installations de stockage": {}, + "Amortissement cumul\u00e9 s/installations de stockage": {}, + "Entrep\u00f4ts \u00e0 hauts rayonnages": {}, + "Installations de stockage": {} + }, + "Instruments et outillage": { + "Acomptes s/instruments et outillage": {}, + "Amortissement cumul\u00e9 s/instruments et outillage": {}, + "Instruments et outillage": {} + }, + "Machines de bureau, informatiques, communication": { + "Acomptes s/machines, informatique, communication": {}, + "Amortissement cumul\u00e9 machines, informatique, comm": {}, + "Appareils \u00e9lectroniques de mesure et de contr\u00f4le": {}, + "Infrastructures informatiques": {}, + "Installations de s\u00e9curit\u00e9": {}, + "Logiciels": {}, + "Machines de bureau": {}, + "Syst\u00e8mes de communication": {}, + "Syst\u00e8mes \u00e0 commande automatique": {} + }, + "Machines et appareils destin\u00e9s \u00e0 la production": { + "Acomptes s/machines et appareils de production": {}, + "Amortissement cumul\u00e9 s/machines et appareils prod.": {}, + "Cha\u00eenes de production": {}, + "Machines et appareils": {} + }, + "Mobilier et installations": { + "Acomptes sur mobilier et installations": {}, + "Amortissement cumul\u00e9 sur mobilier et installations": {}, + "Installations d'ateliers": {}, + "Installations d'entrep\u00f4ts": {}, + "Mobilier d'exploitation": {}, + "Mobilier de bureau": {} + }, + "V\u00e9hicules": { + "Acomptes s/v\u00e9hicules": {}, + "Amortissement cumul\u00e9 s/v\u00e9hicules": {}, + "Automobiles": {}, + "Camionnettes": {}, + "Camions": {}, + "V\u00e9hicules sp\u00e9ciaux": {} + } + }, + "Immobilisations financi\u00e8res": { + "Actions propres": { + "Actions propres": {}, + "Corrections valeur s/actions propres": {} + }, + "Autres placements \u00e0 long terme": { + "Comptes bloqu\u00e9s \u00e0 titre de r\u00e9serve de crise": {}, + "Comptes de placement": {}, + "Corrections valeur s/autres placements long terme": {} + }, + "Cr\u00e9ances \u00e0 long terme envers des actionnaires": { + "Corrections valeur s/cr\u00e9ances long terme \u00e0 action.": {}, + "Pr\u00eats hypoth\u00e9caires \u00e0 des actionnaires": {}, + "Pr\u00eats \u00e0 long terme \u00e0 des actionnaires": {} + }, + "Cr\u00e9ances \u00e0 long terme envers des soci\u00e9t\u00e9s du groupe": { + "Corrections valeur s/cr\u00e9ances long terme des soci\u00e9t\u00e9s du groupe": {}, + "Pr\u00eats hypoth\u00e9caires \u00e0 des soci\u00e9t\u00e9s du groupe": {}, + "Pr\u00eats \u00e0 long terme \u00e0 des soci\u00e9t\u00e9s du groupe": {} + }, + "Cr\u00e9ances \u00e0 long terme envers des tiers": { + "Corrections valeur s/cr\u00e9ances long terme \u00e0 tiers": {}, + "Pr\u00eats hypoth\u00e9caires \u00e0 des tiers": {}, + "Pr\u00eats \u00e0 long terme \u00e0 des soci\u00e9t\u00e9s du groupe": {} + }, + "Participations": { + "Autres participations": {}, + "Corrections valeur s/participations": {}, + "Participation dans la filiale A": {}, + "Participation dans la filiale B": {} + }, + "Titres \u00e0 long terme": { + "Actions": {}, + "Bons de jouissance": {}, + "Bons de participation": {}, + "Corrections valeur s/titres \u00e0 long terme": {}, + "Obligations": {}, + "Obligations de caisse": {} + } + }, + "Immobilisations incorporelles": { + "Autres immobilisations incorporelles": { + "Amortissement cumul\u00e9 s/autres immobilisations": {}, + "Fichiers de clients": {}, + "Interdiction de concurrence": {}, + "Logiciels (d\u00e9veloppement interne)": {} + }, + "Brevets, know-how, recettes de fabrication": { + "Amortissement cumul\u00e9 s/brevets, know-how, recettes": {}, + "Brevets": {}, + "Know-how": {}, + "Recettes de fabrication": {} + }, + "Droits de licences, concessions, etc.": { + "Amortissement cumul\u00e9 s/droits": {}, + "Concessions": {}, + "Droits de jouissance": {}, + "Droits de licences": {}, + "Raisons de commerce": {} + }, + "Droits de propri\u00e9t\u00e9s, d'\u00e9dition, conventionnels": { + "Amortissement cumul\u00e9 s/droits": {}, + "Droits conventionnels": {}, + "Droits d'\u00e9dition": {}, + "Droits de propri\u00e9t\u00e9 intellectuelle": {} + }, + "Goodwill": { + "Amortissement cumul\u00e9 sur goodwill": {}, + "Goodwill (survaleur)": {} + }, + "Marques commerciales, \u00e9chantillons, mod\u00e8les, plans": { + "Amortissement cumul\u00e9 s/marques, \u00e9chantillons, etc.": {}, + "Echantillons": {}, + "Marques commerciales": {}, + "Mod\u00e8les": {}, + "Plans": {} + } + } + }, + "Charges activ\u00e9es et comptes d'actif de corrections de valeur": { + "Charges activ\u00e9es et comptes d'actif de corrections de valeur": { + "Charges activ\u00e9es": { + "Autres charges activ\u00e9es": { + "Amortissement cumul\u00e9 s/autres charges activ\u00e9es": {}, + "Charges de proc\u00e8s": {} + }, + "Disagio s/emprunts et s/emprunts par obligations": { + "Disagio s/emprunts": {}, + "Disagio s/emprunts par obligations": {} + }, + "Frais de fondation, augmentation de capital": { + "Amortissement cumul\u00e9 s/frais": {}, + "Frais d'augmentation de capital": {}, + "Frais d'organisation": {}, + "Frais de fondation": {} + }, + "Frais de recherche et de d\u00e9veloppement": { + "Amortissement cumul\u00e9 s/frais rech./d\u00e9veloppement": {}, + "Frais de d\u00e9veloppement": {}, + "Frais de recherche": {} + } + }, + "Comptes d'actif de corrections de valeur": { + "Capital-actions non lib\u00e9r\u00e9": { + "Capital-actions non lib\u00e9r\u00e9": {}, + "Corrections de valeur s/capital-actions non lib\u00e9r\u00e9": {} + } + } + } + } + }, + "Passif": { + "Capitaux propres": { + "Capital/Priv\u00e9": { + "Capital": { + "Capital de la soci\u00e9t\u00e9 coop\u00e9rative": { + "Capital de la soci\u00e9t\u00e9 coop\u00e9rative": { + "account_type": "Equity" + } + }, + "Capital propre des entreprises raison individuelle": { + "Capital propre": { + "account_type": "Equity" + }, + "Capital propre du conjoint": { + "account_type": "Equity" + } + }, + "Capital propre des soci\u00e9t\u00e9s de personnes": { + "Compte de capital, associ\u00e9 A": { + "account_type": "Equity" + }, + "Compte de capital, associ\u00e9 B": { + "account_type": "Equity" + }, + "Compte de commandite, commanditaire C": { + "account_type": "Equity" + } + }, + "Capital social de la S.\u00e0.r.l": { + "Capital social de la S.\u00e0.r.l": { + "account_type": "Equity" + } + }, + "Capital-actions et participation": { + "Capital-actions": { + "account_type": "Equity" + }, + "Capital-participation": { + "account_type": "Equity" + } + } + }, + "Priv\u00e9": { + "Compte priv\u00e9": { + "Cotisations priv\u00e9es \u00e0 titre de pr\u00e9voyance": { + "account_type": "Equity" + }, + "Imp\u00f4ts priv\u00e9s": { + "account_type": "Equity" + }, + "Participations priv\u00e9es aux charges d'exploitation": { + "account_type": "Equity" + }, + "Primes d'assurance priv\u00e9es": { + "account_type": "Equity" + }, + "Pr\u00e9l\u00e8vements priv\u00e9s en esp\u00e8ces": { + "account_type": "Equity" + }, + "Pr\u00e9l\u00e8vements priv\u00e9s en nature": { + "account_type": "Equity" + }, + "Valeur locative de l'appartement priv\u00e9": { + "account_type": "Equity" + } + }, + "Comptes pour immeubles et biens-fonds priv\u00e9s": { + "Immeuble priv\u00e9 A": { + "account_type": "Equity" + }, + "Immeuble priv\u00e9 B": { + "account_type": "Equity" + } + } + } + }, + "R\u00e9serves, B\u00e9n\u00e9fice/Perte r\u00e9sultant du bilan": { + "B\u00e9n\u00e9fice/Perte r\u00e9sultant du bilan": { + "B\u00e9n\u00e9fice/Perte r\u00e9sultant du bilan": { + "B\u00e9n\u00e9fice de l'exercice / Perte de l'exercice": {}, + "B\u00e9n\u00e9fice report\u00e9 / Perte report\u00e9e": {} + } + }, + "R\u00e9serves": { + "Autres r\u00e9serves": { + "Fonds de secours pour les employ\u00e9s": {}, + "R\u00e9serve de crise": {}, + "R\u00e9serve de remplacement": {}, + "R\u00e9serve pour r\u00e9partition d'un dividende constant": {}, + "R\u00e9serves libres": {}, + "R\u00e9serves statutaires": {} + }, + "R\u00e9serves l\u00e9gales": { + "Agio": {}, + "R\u00e9serve de r\u00e9\u00e9valuation": {}, + "R\u00e9serve g\u00e9n\u00e9rale": {}, + "R\u00e9serve pour actions propres": {} + } + } + } + }, + "Dettes hors exploitation": { + "Dettes hors exploitation": { + "Autres dettes \u00e0 court terme": { + "Dettes d'imp\u00f4ts": {} + }, + "Autres dettes \u00e0 long terme": { + "Avances fermes \u00e0 long terme": {}, + "Dettes hypoth\u00e9caires": {}, + "Emprunts \u00e0 long terme": {} + }, + "Dettes financi\u00e8res \u00e0 court terme": { + "Dettes bancaires \u00e0 court terme": {}, + "Dettes envers les ch\u00e8ques postaux": {}, + "Effets \u00e0 payer": {} + }, + "Dettes financi\u00e8res \u00e0 long terme": { + "Dettes bancaires \u00e0 long terme": {}, + "Dettes r\u00e9sultant d'op\u00e9rations de cr\u00e9dit-bail": {} + }, + "Dettes \u00e0 court terme r\u00e9sultant prestations service": { + "Dettes \u00e0 court terme r\u00e9sultant prestations service": {} + }, + "Passifs de r\u00e9gularisation, provisions court terme": { + "Passifs de r\u00e9gularisation": {}, + "Provisions \u00e0 court terme": {} + }, + "Provisions": { + "Provisions pour imp\u00f4ts": {} + } + } + }, + "Dettes \u00e0 court terme": { + "Autres dettes \u00e0 court terme": { + "Autres dettes \u00e0 court terme c/fonds pr\u00e9voyance": { + "Dettes \u00e0 court terme envers fonds de pr\u00e9voyance": {} + }, + "Autres dettes \u00e0 court terme c/st\u00e9s du groupe": { + "Dettes \u00e0 court terme envers la filiale A": {}, + "Dettes \u00e0 court terme envers la filiale B": {} + }, + "Autres dettes \u00e0 court terme envers actionnaires": { + "Dettes \u00e0 court terme envers l'actionnaire X": {}, + "Dettes \u00e0 court terme envers l'actionnaire Y": {} + }, + "Autres dettes \u00e0 court terme envers des tiers": { + "Acomptes \u00e0 court terme de tiers": {}, + "Emprunts \u00e0 court terme de tiers": {} + }, + "Dettes envers des institutions publiques": { + "Droits de timbre dus": {}, + "Imp\u00f4t anticip\u00e9 d\u00fb": {}, + "Imp\u00f4ts directs dus": {}, + "TVA due": {} + }, + "Dividendes et coupons d'obligations non encaiss\u00e9s": { + "Coupons d'obligations non encaiss\u00e9s": {}, + "Dividendes non encaiss\u00e9s de l'exercice": {}, + "Dividendes non encaiss\u00e9s des exercices pr\u00e9c\u00e9dents": {} + }, + "Obligations \u00e0 rembourser": { + "Obligation \u00e0 rembourser": {} + }, + "R\u00e9sultat \u00e0 verser": { + "R\u00e9sultat \u00e0 verser \u00e0 des tiers": {} + } + }, + "Dettes financi\u00e8res \u00e0 court terme": { + "Autres dettes financi\u00e8res \u00e0 court terme \u00e0 tiers": { + "Autres dettes financi\u00e8res \u00e0 court terme \u00e0 tiers": {} + }, + "Dettes bancaires \u00e0 court terme": { + "Dettes bancaires \u00e0 court terme": {} + }, + "Dettes c/ch\u00e8ques postaux, soci\u00e9t\u00e9s de virement": { + "Dettes envers les ch\u00e8ques postaux": {}, + "Dettes envers les soci\u00e9t\u00e9s de virement": {} + }, + "Dettes financi\u00e8res \u00e0 court terme actionnaires": { + "Dettes financi\u00e8res \u00e0 court terme c/actionnaire X": {}, + "Dettes financi\u00e8res \u00e0 court terme c/actionnaire Y": {} + }, + "Dettes financi\u00e8res \u00e0 court terme fonds pr\u00e9voyance": { + "Dettes financi\u00e8res \u00e0 court terme fonds pr\u00e9voyance": {} + }, + "Dettes financi\u00e8res \u00e0 court terme st\u00e9s du groupe": { + "Dettes financi\u00e8res \u00e0 court terme c/filiale B": {}, + "Dettes financi\u00e8res \u00e0 court terme c/la filiale A": {} + }, + "Effets \u00e0 payer": { + "Effets destin\u00e9s \u00e0 financer les stocks obligatoires": {}, + "Effets \u00e0 payer": {} + }, + "Part \u00e0 rembourser dettes financi\u00e8res \u00e0 long terme": { + "Hypoth\u00e8que \u00e0 rembourser": {}, + "Pr\u00eat \u00e0 rembourser": {} + } + }, + "Dettes \u00e0 court terme r\u00e9sultant d'achats et prestations services": { + "Acomptes de clients": { + "Acomptes de clients": { + "account_type": "Payable" + } + }, + "Dettes c/achats, prestations services actionnaires": { + "Dettes envers l'actionnaire X": { + "account_type": "Payable" + }, + "Dettes envers l'actionnaire Y": { + "account_type": "Payable" + } + }, + "Dettes c/achats, prestations services st\u00e9s groupe": { + "Dettes envers la filiale A": { + "account_type": "Payable" + }, + "Dettes envers la filiale B": { + "account_type": "Payable" + } + }, + "Dettes \u00e0 court terme r\u00e9sultant d'achats et prestations services envers des tiers (fournisseurs)": { + "Dettes c/achats de mati\u00e8res et marchandises": { + "account_type": "Payable" + }, + "Dettes c/assurances sociales": { + "account_type": "Payable" + }, + "Dettes c/autres charges d'exploitation": { + "account_type": "Payable" + }, + "Dettes c/charges de personnel": { + "account_type": "Payable" + }, + "Dettes c/op\u00e9rations de cr\u00e9dit-bail": { + "account_type": "Payable" + }, + "Dettes c/prestations de services envers des tiers": { + "account_type": "Payable" + } + } + }, + "Passifs de r\u00e9gularisation, provisions court terme": { + "Passifs de r\u00e9gularisation": { + "Charges \u00e0 payer": {}, + "Produits constat\u00e9s d'avance": {} + }, + "Provisions \u00e0 court terme c/ventes, services": { + "Provisions pour risques li\u00e9s aux engagements": {}, + "Provisions pour travaux de garantie \u00e0 court terme": {} + }, + "Provisions \u00e0 court terme pour imp\u00f4ts": { + "Provisions pour imp\u00f4ts directs": {}, + "Provisions pour imp\u00f4ts indirects": {} + } + } + }, + "Dettes \u00e0 long terme": { + "Autres dettes \u00e0 long terme": { + "Dettes \u00e0 long terme envers des actionnaires": { + "Dettes hypoth\u00e9caires envers des actionnaires": {}, + "Emprunts \u00e0 long terme \u00e0 des actionnaires": {} + }, + "Dettes \u00e0 long terme envers des institutions LPP": { + "Dettes hypoth\u00e9caires envers des institutions LPP": {}, + "Emprunts \u00e0 long terme \u00e0 des institutions LPP": {} + }, + "Dettes \u00e0 long terme envers des soci\u00e9t\u00e9s du groupe": { + "Dettes hypoth\u00e9caires envers des soci\u00e9t\u00e9s du groupe": {}, + "Emprunts \u00e0 long terme \u00e0 des soci\u00e9t\u00e9s du groupe": {} + }, + "Emprunts \u00e0 long terme \u00e0 des tiers": { + "Emprunts \u00e0 long terme \u00e0 des tiers": {} + } + }, + "Dettes financi\u00e8re \u00e0 long terme": { + "Dettes bancaires \u00e0 long terme": { + "Dettes bancaires \u00e0 long terme": {} + }, + "Dettes hypoth\u00e9caires": { + "Hypoth\u00e8ques sur ateliers": {}, + "Hypoth\u00e8ques sur biens-fonds non b\u00e2tis": {}, + "Hypoth\u00e8ques sur b\u00e2timents d'exploitation": {}, + "Hypoth\u00e8ques sur b\u00e2timents d'exposition et de vente": {}, + "Hypoth\u00e8ques sur b\u00e2timents de bureau/administration": {}, + "Hypoth\u00e8ques sur entrep\u00f4ts": {}, + "Hypoth\u00e8ques sur immeubles d'habitation": {}, + "Hypoth\u00e8ques sur usines": {} + }, + "Dettes r\u00e9sultant d'op\u00e9rations de cr\u00e9dit-bail": { + "Dettes r\u00e9sultant d'op\u00e9rations de cr\u00e9dit-bail": {} + }, + "Emprunts par obligations": { + "Emprunts par obligations": {} + } + }, + "Provisions \u00e0 long terme": { + "Autres provisions": { + "Autres provisions": {} + }, + "Provisions pour imp\u00f4ts (long terme)": { + "Provisions pour imp\u00f4ts latents": {} + }, + "Provisions pour la protection de l'environnement": { + "Provisions pour la protection de l'environnement": {} + }, + "Provisions pour prestations en cas de vieillesse": { + "Provisions pour prestations de retraite": {} + }, + "Provisions pour recherche et d\u00e9veloppement": { + "Provision pour d\u00e9veloppement": {}, + "Provision pour recherche": {} + }, + "Provisions pour restructuration de l'entreprise": { + "Provisions pour restructuration de l'entreprise": {} + }, + "Provisions r\u00e9paration, assainissements, r\u00e9novation": { + "Provision pour assainissements": {}, + "Provision pour r\u00e9novations": {}, + "Provision pour r\u00e9parations": {} + }, + "Provisions r\u00e9sultant de ventes/prestations service": { + "Provisions pour travaux de garantie": {} + } + } + } + } + }, + "Compte de r\u00e9sultat": { + "Autres charges d'exploitation": { + "Amortissement": { + "Amortissements s/charges activ\u00e9es": { + "Amortissements s/charges de fondation": {}, + "Amortissements s/charges de recherche, d\u00e9velop.": {} + }, + "Amortissements s/immobilisations corporelles": { + "Amortissements s/machines de bureau, informatique": {}, + "Amortissements s/machines et appareil production": {}, + "Amortissements s/mobilier et installations": {}, + "Amortissements s/v\u00e9hicules": {} + }, + "Amortissements s/immobilisations corporelles imm.": { + "Amortissements s/b\u00e2timents d'exploitation": {}, + "Amortissements s/usines": {} + }, + "Amortissements s/immobilisations incorporelles": { + "Amortissement s/brevets, know-how": {}, + "Amortissements s/goodwill": {}, + "Amortissements s/marques, \u00e9chantillons, mod\u00e8les": {} + }, + "D\u00e9pr\u00e9ciations s/immobilisations financi\u00e8res": { + "D\u00e9pr\u00e9ciation s/titres des actifs immobilis\u00e9s": {}, + "D\u00e9pr\u00e9ciations s/autres immobilisations financi\u00e8res": {} + }, + "D\u00e9pr\u00e9ciations s/participations \u00e0 des st\u00e9s groupe": { + "D\u00e9pr\u00e9ciation s/cr\u00e9ance envers la filiale B": {}, + "D\u00e9pr\u00e9ciation s/participation \u00e0 la filiale A": {} + } + }, + "Assurances-choses, droits, taxes, autorisations": { + "Assurances-choses": { + "Assurance pour bris de glace": {}, + "Assurance pour dommages": {}, + "Assurance vols": {}, + "Primes d'assurance c/dommages, bris de glace, vols": {}, + "Primes d'assurance pour arr\u00eats d'exploitation": { + "Assurance pour arr\u00eats d'exploitation": {} + }, + "Primes d'assurance responsabilit\u00e9 civile /garantie": { + "Assurance garantie": {}, + "Assurance protection juridique": {}, + "Assurance responsabilit\u00e9 civile": {} + }, + "Primes pour assurances li\u00e9es aux cr\u00e9dits": { + "Primes pour assurance-vie": {}, + "Primes pour cautionnement": {} + } + }, + "Droits, taxes, autorisations, patentes": { + "Autorisations et patentes": { + "Autorisations": {}, + "Patentes": {} + }, + "Droits et taxes": { + "Droits": {}, + "Taxes": {} + } + } + }, + "Autres charges d'exploitation": { + "Informations \u00e9conomiques, poursuites": { + "Informations \u00e9conomiques": {}, + "Poursuites": {} + }, + "Recherche et d\u00e9veloppement": { + "D\u00e9veloppement projet B": {}, + "Recherche projet A": {} + }, + "S\u00e9curit\u00e9 et surveillance": { + "Surveillance": {}, + "S\u00e9curit\u00e9": {} + } + }, + "Charges d'administration et d'informatique": { + "Charges d'administration": { + "Charges d'administration comme pr\u00e9l\u00e8vements priv\u00e9s": { + "Charges d'administration comme pr\u00e9l\u00e8vements priv\u00e9s": {} + }, + "Conseil d'administration, AG, OR": { + "Charges pour assembl\u00e9e g\u00e9n\u00e9rale": {}, + "Charges pour conseil d'administration": {}, + "Charges pour organe de r\u00e9vision": {} + }, + "Cotisations, dons, cadeaux et pourboires": { + "Cotisations": {}, + "Dons et cadeaux": {}, + "Pourboires": {} + }, + "Honoraires pour fiduciaire et conseil": { + "Honoraires pour conseil": {}, + "Honoraires pour conseil juridique": {}, + "Honoraires pour fiduciaire": {} + }, + "Mat\u00e9riel de bureau, imprim\u00e9s, photocopies": { + "Imprim\u00e9s": {}, + "Litt\u00e9rature technique": {}, + "Mat\u00e9riel de bureau": {}, + "Photocopies": {} + }, + "T\u00e9l\u00e9phone, t\u00e9l\u00e9fax, Internet, frais de port": { + "Frais de port": {}, + "Internet": {}, + "T\u00e9l\u00e9fax": {}, + "T\u00e9l\u00e9phone": {} + } + }, + "Informatique": { + "Conseils et d\u00e9veloppements": { + "Charges d'installation": {}, + "Conseils en d\u00e9veloppement de concepts": {}, + "D\u00e9veloppement individualis\u00e9, adaptation": {}, + "D\u00e9veloppement projet informatique A": {}, + "D\u00e9veloppement projet informatique B": {} + }, + "Licences et entretien": { + "Charges de licence/Update": {}, + "Disquettes, CD-Rom, cassettes, fournitures": {}, + "Entretien / Hotline Hardware": {}, + "Entretien / Hotline Software": {}, + "Frais de r\u00e9seau": {}, + "Investissements de faible montant": {} + }, + "Locations en cr\u00e9dit-bail et locations de hard/soft": { + "Location de mat\u00e9riel": {}, + "Location en cr\u00e9dit-bail de logiciels": {}, + "Location en cr\u00e9dit-bail de mat\u00e9riel": {} + } + } + }, + "Charges d'\u00e9nergie et \u00e9vacuation des d\u00e9chets": { + "Charges d'\u00e9nergie": { + "Combustibles et mat\u00e9riaux de chauffage": { + "Charbon, briquettes, bois": {}, + "Mazout": {} + }, + "Eau": { + "Eau": {} + }, + "Electricit\u00e9": { + "Flux d'\u00e9clairage": {}, + "Flux de chaleur": {}, + "Force motrice": {} + }, + "Gaz": { + "Gaz liquide en bonbonnes": {}, + "Gaz naturel": {} + } + }, + "Evacuation de d\u00e9chets": { + "Evacuation de d\u00e9chets": { + "Eaux us\u00e9es": {}, + "Evacuation de d\u00e9chets": {}, + "Evacuation de d\u00e9chets sp\u00e9ciaux": {} + } + } + }, + "Charges de locaux": { + "Charges accessoires": { + "Charges accessoires d'\u00e9lectricit\u00e9, de gaz et d'eau": {}, + "Charges accessoires de chauffage": {}, + "Charges accessoires de conciergerie": {}, + "Charges accessoires de garage": {}, + "Charges accessoires des ateliers": {}, + "Charges accessoires des b\u00e2timents d'exposition": {}, + "Charges accessoires des b\u00e2timents de bureau et adm": {}, + "Charges accessoires des entrep\u00f4ts": {}, + "Charges accessoires des locaux de personnel": {}, + "Charges accessoires des usines": {} + }, + "Charges d'entretien des locaux": { + "Abonnements d'entretien": {}, + "Entretien des ateliers": {}, + "Entretien des b\u00e2timents d'exposition et vente": {}, + "Entretien des b\u00e2timents de bureau et adm.": {}, + "Entretien des entrep\u00f4ts": {}, + "Entretien des locaux de personnel": {}, + "Entretien des usines": {}, + "Entretien du garage": {}, + "Frais de r\u00e9paration": {}, + "Investissements de moindre importance": {} + }, + "Charges de locaux comme pr\u00e9l\u00e8vements priv\u00e9s": { + "Charges de locaux comme pr\u00e9l\u00e8vements priv\u00e9s": {} + }, + "Charges de nettoyage": { + "Mat\u00e9riel de nettoyage": {}, + "Nettoyage des ateliers": {}, + "Nettoyage des b\u00e2timents d'exposition et vente": {}, + "Nettoyage des b\u00e2timents de bureau et adm.": {}, + "Nettoyage des entrep\u00f4ts": {}, + "Nettoyage des locaux de personnel": {}, + "Nettoyage des usines": {}, + "Nettoyage effectu\u00e9 par des tiers": {}, + "Personnel de nettoyage": {} + }, + "Charges pour immobilisations en cr\u00e9dit-bail": { + "Charges pour atelier en cr\u00e9dit-bail": {}, + "Charges pour des b\u00e2timents d'exposition et vente": {}, + "Charges pour des b\u00e2timents de bureau et adm.": {}, + "Charges pour des locaux de personnel": {}, + "Charges pour entrep\u00f4t en cr\u00e9dit-bail": {}, + "Charges pour garage": {}, + "Charges pour usine en cr\u00e9dit-bail": {} + }, + "Loyers pour locaux de tiers": { + "Loyer des ateliers": {}, + "Loyer des b\u00e2timents d'exposition et de vente": {}, + "Loyer des b\u00e2timents de bureau et d'administration": {}, + "Loyer des entrep\u00f4ts": {}, + "Loyer des locaux de personnel": {}, + "Loyer des usines": {}, + "Loyer du garage, du parking": {} + }, + "Loyers pour locaux propres": { + "Loyer interne des ateliers": {}, + "Loyer interne des b\u00e2timents d'exposition et vente": {}, + "Loyer interne des b\u00e2timents de bureau et adm.": {}, + "Loyer interne des entrep\u00f4ts": {}, + "Loyer interne des locaux de personnel": {}, + "Loyer interne des usines": {}, + "Loyer interne du garage, du parking": {} + } + }, + "Charges de v\u00e9hicules et de transport": { + "Charges de transport": { + "Frets, frais de transport, cargo domicile": { + "Cargo domicile": {}, + "Frais de transport": {}, + "Frets": {}, + "Frets d'arrivage, de transport, cargo domicile": {}, + "Frets d'exp\u00e9dition, de transport, cargo domicile": {} + } + }, + "Charges de v\u00e9hicules": { + "Assurances": { + "Assurance casco": {}, + "Assurance protection juridique": {}, + "Assurance responsabilit\u00e9 civile": {}, + "Assurances pour camionnettes": {}, + "Assurances pour camions": {}, + "Assurances pour voitures": {}, + "Assurances pour v\u00e9hicules sp\u00e9ciaux": {} + }, + "Carburants": { + "Carburants pour camionnettes": {}, + "Carburants pour camions": {}, + "Carburants pour voitures": {}, + "Carburants pour v\u00e9hicules sp\u00e9ciaux": {}, + "Diesel": {}, + "Essence": {}, + "Huile": {} + }, + "Charges de location pour v\u00e9hicules en cr\u00e9dit-bail": { + "Charges de location pour camions en cr\u00e9dit-bail": {}, + "Charges de location pour voitures en cr\u00e9dit-bail": {}, + "Charges de location pour v\u00e9hicules en cr\u00e9dit-bail": {}, + "Charges location pour camionnettes en cr\u00e9dit-bail": {}, + "Location de v\u00e9hicules": {} + }, + "Charges de v\u00e9hicules comme pr\u00e9l\u00e8vements priv\u00e9s": { + "Charges de v\u00e9hicules comme pr\u00e9l\u00e8vements priv\u00e9s": {} + }, + "Droits de circulation, cotisations, taxes": { + "Cotisations": {}, + "Droits de circulation": {}, + "Droits de circulation pour camionnettes": {}, + "Droits de circulation pour poids lourds": {}, + "Droits de circulation pour voitures": {}, + "Taxes": {} + }, + "R\u00e9paration, service et nettoyage des v\u00e9hicules": { + "Nettoyage": {}, + "R\u00e9paration": {}, + "R\u00e9paration, service et nettoyage des camionnettes": {}, + "R\u00e9paration, service et nettoyage des camions": {}, + "R\u00e9paration, service et nettoyage des voitures": {}, + "R\u00e9paration, service et nettoyage des v\u00e9hicules": {}, + "Service": {} + } + } + }, + "Entretien, r\u00e9parations, remplacements (ERR)": { + "Charges c/immobi. corporelles meubles cr\u00e9dit-bail": { + "Charges c/immobi. corporelles meubles cr\u00e9dit-bail": { + "Charges c/installations de stockage en cr\u00e9dit-bail": {}, + "Charges c/installations production en cr\u00e9dit-bail": {}, + "Charges c/\u00e9quipements de bureau en cr\u00e9dit-bail": {}, + "Charges c/\u00e9quipements de vente en cr\u00e9dit-bail": {}, + "Charges c/\u00e9quipements destin\u00e9s au personnel": {} + } + }, + "Entretien, r\u00e9parations, remplacements (ERR)": { + "ERR d'installations d'entreposage": { + "ERR du d\u00e9p\u00f4t central": {}, + "ERR du d\u00e9p\u00f4t \u00e0 A": {} + }, + "ERR d'installations de bureau": { + "ERR des machines de bureau": {}, + "ERR du mobilier de bureau": {} + }, + "ERR d'installations de production": { + "ERR d'outils et mat\u00e9riel": {}, + "ERR de machines et appareils de production": {}, + "ERR de mobilier et installations": {} + }, + "ERR d'installations pour le commerce des march.": { + "ERR d'installations de locaux d'exposition": {}, + "ERR d'installations des magasins": {} + }, + "ERR d'installations pour le personnel": { + "ERR du mobilier des chambres du personnel": {}, + "ERR du mobilier du restaurant du personnel": {} + } + } + }, + "Publicit\u00e9": { + "Conseils en publicit\u00e9, \u00e9tudes de march\u00e9": { + "Conseils en publicit\u00e9": {}, + "Etudes de march\u00e9": {} + }, + "Frais de voyage, conseils \u00e0 la client\u00e8le": { + "Cadeaux \u00e0 la client\u00e8le": {}, + "Conseils \u00e0 la client\u00e8le": {}, + "Frais de voyage": {} + }, + "Imprim\u00e9s, mat\u00e9riel, articles de publicit\u00e9": { + "Articles de publicit\u00e9, \u00e9chantillons": {}, + "Imprim\u00e9s publicitaires, mat\u00e9riel de publicit\u00e9": {} + }, + "Publicit\u00e9, m\u00e9dias \u00e9lectroniques": { + "Publicit\u00e9 dans les journaux": {}, + "Publicit\u00e9 dans les journaux pour le produit X": {}, + "Publicit\u00e9 dans les journaux pour le produit Y": {}, + "Publicit\u00e9 sur CD-ROM": {}, + "Publicit\u00e9 sur Internet": {}, + "Publicit\u00e9 sur le Vid\u00e9otexte": {}, + "Publicit\u00e9 \u00e0 la radio": {}, + "Publicit\u00e9 \u00e0 la t\u00e9l\u00e9vision": {}, + "Publicit\u00e9 \u00e0 la t\u00e9l\u00e9vision pour le produit X": {}, + "Publicit\u00e9 \u00e0 la t\u00e9l\u00e9vision pour le produit Y": {} + }, + "Publicit\u00e9, sponsoring": { + "Publicit\u00e9": {}, + "Sponsoring": {} + }, + "Relations publiques": { + "Anniversaires de l'entreprise": {}, + "Contacts avec les m\u00e9dias": {}, + "Manifestations en faveur de la client\u00e8le": {} + }, + "Vitrines, d\u00e9coration, foires, expositions": { + "Foires, expositions": {}, + "Vitrines, d\u00e9coration": {} + } + }, + "R\u00e9sultat financier": { + "Charges financi\u00e8res": { + "Autres charges financi\u00e8res": { + "Escomptes accord\u00e9s aux clients": {}, + "Frais de banque et des ch\u00e8ques postaux": {}, + "Frais de d\u00e9p\u00f4t": {}, + "Pertes de change s/dettes financi\u00e8res": {}, + "Pertes de change s/immobilisations financi\u00e8res": {}, + "Pertes de change s/liquidit\u00e9s et titres": {} + }, + "Charges financi\u00e8res pour financement LPP": { + "Charges financi\u00e8res pour financement LPP": {} + }, + "Charges financi\u00e8res pour financement actionnaires": { + "Charges financi\u00e8res pour emprunts aupr\u00e8s filiale B": {}, + "Charges financi\u00e8res s/compte courant actionnaire A": {} + }, + "Charges financi\u00e8res pour financement par des st\u00e9s": { + "Charges financi\u00e8res pour emprunts aupr\u00e8s filiale B": {}, + "Charges financi\u00e8res s/le compte courant filiale A": {} + }, + "Charges financi\u00e8res pour financement par des tiers": { + "Charges financi\u00e8res pour acomptes de clients": {}, + "Charges financi\u00e8res pour cr\u00e9dit bancaire": {}, + "Charges financi\u00e8res pour emprunts": {}, + "Charges financi\u00e8res pour emprunts hypoth\u00e9caires": {}, + "Int\u00e9r\u00eats moratoires": {} + } + }, + "Produits financiers": { + "Autres produits financiers": { + "Escomptes obtenus des fournisseurs": {}, + "Gains de change s/immobilisations financi\u00e8res": {}, + "Gains de change sur dettes financi\u00e8res": {}, + "Gains de change sur liquidit\u00e9s et titres": {}, + "Produits financiers c/int\u00e9r\u00eats moratoires, escptes": {}, + "Produits financiers s/acomptes vers\u00e9s": {} + }, + "Produits financiers c/immobilisations financi\u00e8res": { + "Produits financiers s/actions propres": {}, + "Produits financiers s/autres immobilisations \u00e0 l.t": {}, + "Produits financiers s/cr\u00e9ances \u00e0 l.t. envers tiers": {}, + "Produits financiers s/participations": {}, + "Produits financiers s/titres \u00e0 long terme": {} + }, + "Produits financiers de placement aupr\u00e8s des st\u00e9s": { + "Produits financiers s/cpte courant de la filiale A": {}, + "Produits financiers s/cr\u00e9ances envers la filiale B": {} + }, + "Produits financiers des liquidit\u00e9s et des titres": { + "Produits financiers s/actions propres": {}, + "Produits financiers s/autres placements \u00e0 c.t.": {}, + "Produits financiers s/avoirs postaux, bancaires": {}, + "Produits financiers s/avoirs \u00e0 court terme": {}, + "Produits financiers s/titres r\u00e9alisables \u00e0 c. t.": {} + }, + "Produits financiers placement aupr\u00e8s actionnaires": { + "Produits financiers s/compte courant actionnaire X": {}, + "Produits financiers s/cr\u00e9ances envers filiale B": {} + } + } + } + }, + "Charges de mati\u00e8res, marchandises et services": { + "Autres charges": { + "Autres charges de marchandises": { + "Autres charges de marchandises": {} + }, + "Autres charges de mati\u00e8res pour la production": { + "Autres charges de mati\u00e8res": {} + }, + "Autres charges pour prestations de tiers": { + "Autres charges pour prestations de tiers": {} + }, + "Charges d'emballage": { + "Charges d'emballage": {} + } + }, + "Charges d'\u00e9nergie": { + "Carburants": { + "Diesel": {}, + "Essence": {}, + "Huile": {} + }, + "Combustibles": { + "Charbon, briquettes, bois": {}, + "Mazout": {} + }, + "Eau": { + "Eau": {} + }, + "Electricit\u00e9": { + "Courant faible": {}, + "Courant fort": {} + }, + "Gaz": { + "Gaz liquide en bonbonnes": {}, + "Gaz naturel": {} + } + }, + "Charges de marchandises": { + "Charges de marchandises du secteur A": { + "Achats de marchandises article X": {}, + "Achats de marchandises article Y": {}, + "D\u00e9ductions obtenues s/achats": {}, + "Variations de stocks": {} + }, + "Charges de marchandises du secteur B": { + "Achats de marchandises TVA taux normal": {}, + "Achats de marchandises TVA taux r\u00e9duit": {}, + "Achats de marchandises TVA taux z\u00e9ro": {}, + "Achats de mat\u00e9riel d'emballage": {}, + "Charges directes d'achat": {} + }, + "Charges directes d'achat s/marchandises": { + "Droits de douane \u00e0 l'importation": {}, + "Frais de transport \u00e0 l'achat": {}, + "Frets \u00e0 l'achat": {} + }, + "D\u00e9ductions obtenues s/achats li\u00e9s aux marchandises": { + "Diff\u00e9rences de change s/achats": {}, + "Escomptes s/achats": {}, + "Rabais et r\u00e9ductions de prix s/achats": {}, + "Remises s/achats": {}, + "Ristournes obtenues s/achats": {} + }, + "Variations de stocks de marchandises, pertes": { + "Pertes de marchandises secteur A": {}, + "Pertes de marchandises secteur B": {}, + "Pertes de marchandises secteur C": {}, + "Variations de stocks secteur A": {}, + "Variations de stocks secteur B": {}, + "Variations de stocks secteur C": {} + } + }, + "Charges de mati\u00e8res": { + "Charges de mati\u00e8res du secteur A": { + "Achats de mati\u00e8res produit X": {}, + "Achats de mati\u00e8res produit Y": {}, + "D\u00e9ductions obtenues s/achats": {}, + "Variations de stocks": {} + }, + "Charges de mati\u00e8res du secteur B": { + "Achats d'accessoires": {}, + "Achats d'appareils": {}, + "Achats d'autres mati\u00e8res": {}, + "Achats de composantes": {}, + "Achats de mati\u00e8res auxiliaires et fournitures": {}, + "Achats de mat\u00e9riel d'emballage": {} + }, + "Charges de mati\u00e8res du secteur C": { + "Achat de mat\u00e9riel d'emballage": {}, + "Achats de mati\u00e8res TVA taux normal": {}, + "Achats de mati\u00e8res TVA taux r\u00e9duit": {}, + "Achats de mati\u00e8res TVA taux z\u00e9ro": {}, + "Charges directes d'achat": {}, + "Travaux de tiers": {} + }, + "Charges directes d'achat": { + "Droits de douane \u00e0 l'importation": {}, + "Frais de transport \u00e0 l'achat": {}, + "Frets \u00e0 l'achat": {} + }, + "D\u00e9ductions obtenues s/achats de mati\u00e8res": { + "Diff\u00e9rences de change s/achats": {}, + "Escomptes s/achats": {}, + "Rabais et autres r\u00e9ductions de prix s/achats": {}, + "Remises s/achats": {}, + "Ristournes obtenues s/achats": {} + }, + "Travaux de tiers": { + "Travaux de tiers secteur A": {}, + "Travaux de tiers secteur B": {}, + "Travaux de tiers secteur C": {} + }, + "Variations de stocks, pertes de mati\u00e8res": { + "Pertes de mati\u00e8res secteur A": {}, + "Pertes de mati\u00e8res secteur B": {}, + "Pertes de mati\u00e8res secteur C": {}, + "Variations de stocks secteur A": {}, + "Variations de stocks secteur B": {}, + "Variations de stocks secteur C": {} + } + }, + "Charges directes d'achat": { + "Charges directes d'achat": { + "Droits de douane \u00e0 l'importation": {}, + "Frais de transport \u00e0 l'achat": {}, + "Frets \u00e0 l'achat": {} + } + }, + "Charges pour prestations de tiers (services)": { + "Charges directes d'achat s/prestations de services": { + "Droits de douane \u00e0 l'importation": {}, + "Frais de transport \u00e0 l'achat": {}, + "Frets \u00e0 l'achat": {} + }, + "Charges pour prestations de services de tiers A": { + "Charges directes d'achat s/prestations de services": {}, + "Charges pour prestation du service X": {}, + "Charges pour prestation du service Y": {}, + "D\u00e9ductions obtenues s/charges": {} + }, + "D\u00e9ductions obtenues s/achats de prestations tiers": { + "Diff\u00e9rences de change s/achats": {}, + "Escomptes s/achats": {}, + "Remises s/achats": {}, + "Ristournes obtenues s/achats": {} + } + }, + "D\u00e9ductions obtenues s/charges": { + "D\u00e9ductions s/charges": { + "Diff\u00e9rences de change s/achats": {}, + "Escomptes s/achats": {}, + "Rabais et r\u00e9ductions de prix": {}, + "Remises s/achats": {}, + "Ristournes obtenues s/achats": {} + } + }, + "Variations de stocks, pertes de mati\u00e8res et march.": { + "Pertes de mati\u00e8res et de marchandises": { + "Pertes de marchandises": {}, + "Pertes de mati\u00e8res": {} + }, + "Variations de stocks de marchandises": { + "Variations de stocks de marchandises": {} + }, + "Variations de stocks des mati\u00e8res de production": { + "Variations de stocks des mati\u00e8res de production": {} + } + } + }, + "Charges de personnel": { + "Autres charges de personnel": { + "Autres charges de personnel": { + "Frais de port": {}, + "Manifestations en faveur du personnel": {} + }, + "Charges de personnel comme pr\u00e9l\u00e8vements priv\u00e9s": { + "Charges de personnel comme pr\u00e9l\u00e8vements priv\u00e9s": {} + }, + "Formation et formation continue": { + "Formation continue": {}, + "Recyclage": {} + }, + "Indemnit\u00e9s effectives": { + "Frais de logement": {}, + "Frais de repas": {}, + "Frais de voyages": {} + }, + "Indemnit\u00e9s forfaitaires": { + "Indemnit\u00e9s forfaitaires pour la direction": {}, + "Indemnit\u00e9s forfaitaires pour le conseil d'adm.": {}, + "Indemnit\u00e9s forfaitaires pour les cadres": {} + }, + "Recherche de personnel": { + "Annonces pour recherche de personnel": {}, + "Commissions pour recherche de personnel": {} + }, + "Restaurant du personnel": { + "Boissons": {}, + "Produits des boissons (comme diminution charges)": {}, + "Produits des repas (comme diminution charges)": {}, + "Repas": {} + } + }, + "Charges de personnel dans l'administration": { + "Autres charges de personnel pour l'administration": { + "Autres charges de personnel": {}, + "Formation et formation continue": {}, + "Indemnit\u00e9s de frais forfaitaires": {}, + "Indemnit\u00e9s effectives": {}, + "Recherche de personnel": {} + }, + "Charges sociales pour l'administration": { + "AVS, AI, APG, assurance-ch\u00f4mage": {}, + "Assurance indemnit\u00e9s journali\u00e8res en cas maladie": {}, + "Assurance-accidents": {}, + "Caisse de compensation familiale": {}, + "Imp\u00f4ts \u00e0 la source": {}, + "Pr\u00e9voyance professionnelle": {} + }, + "Prestations de travail de tiers c/l'administration": { + "Employ\u00e9s temporaires": {} + }, + "Salaires pour l'administration": { + "Autres charges de personnel (administration)": {}, + "Charges sociales (administration)": {}, + "Honoraires des membres du conseil d'administration": {}, + "Mise \u00e0 disposition de personnel": {}, + "Participations au b\u00e9n\u00e9fice": {}, + "Prestations de travail de tiers": {}, + "Prestations des assurances sociales": {}, + "Salaires de la direction de l'entreprise": {}, + "Salaires pour l'administration": {}, + "Suppl\u00e9ments": {} + } + }, + "Charges de personnel de production": { + "Autres charges de personnel de production": { + "Autres charges de personnel": {}, + "Formation et formation continue": {}, + "Indemnit\u00e9s de frais forfaitaires": {}, + "Indemnit\u00e9s effectives": {}, + "Recherche de personnel": {} + }, + "Charges de personnel de production du secteur A": { + "Autres charges de personnel": {}, + "Charges sociales": {}, + "Commissions": {}, + "Mise \u00e0 disposition de personnel": {}, + "Participations au b\u00e9n\u00e9fice": {}, + "Prestations de travail de tiers": {}, + "Prestations des assurances sociales": {}, + "Salaires de production": {}, + "Suppl\u00e9ments": {} + }, + "Charges sociales de production": { + "AVS, AI, APG, assurance-ch\u00f4mage": {}, + "Assurance indemnit\u00e9s journali\u00e8res en cas maladie": {}, + "Assurance-accidents": {}, + "Caisse de compensation familiale": {}, + "Imp\u00f4ts \u00e0 la source": {}, + "Pr\u00e9voyance professionnelle": {} + }, + "Prestations de travail de tiers dans la production": { + "Employ\u00e9s temporaires": {}, + "Employ\u00e9s \u00e0 la t\u00e2che": {} + } + }, + "Charges de personnel pour la fourniture": { + "Autres charges de personnel pour les prestations": { + "Autres charges de personnel": {}, + "Formation et formation continue": {}, + "Indemnit\u00e9s de frais forfaitaires": {}, + "Indemnit\u00e9s effectives": {}, + "Recherche de personnel": {} + }, + "Charges sociales pour les prestations de services": { + "AVS, AI, APG, assurance-ch\u00f4mage": {}, + "Assurance indemnit\u00e9s journali\u00e8res en cas maladie": {}, + "Assurance-accidents": {}, + "Caisse de compensation familiale": {}, + "Imp\u00f4ts \u00e0 la source": {}, + "Pr\u00e9voyance professionnelle": {} + }, + "Prestations de tiers pour les prestations service": { + "Employ\u00e9s temporaires": {} + }, + "Salaires pour la fourniture des prestations serv.": { + "Autres charges de personnel": {}, + "Charges sociales": {}, + "Commissions": {}, + "Mise \u00e0 disposition de personnel": {}, + "Participations au b\u00e9n\u00e9fice": {}, + "Prestations de travail de tiers": {}, + "Prestations des assurances sociales": {}, + "Salaires pour la fourniture des prestations serv.A": {}, + "Suppl\u00e9ments": {} + } + }, + "Charges de personnel pour le commerce des march.": { + "Autres charges de personnel pour le commerce march": { + "Autres charges de personnel": {}, + "Formation et formation continue": {}, + "Indemnit\u00e9s de frais forfaitaires": {}, + "Indemnit\u00e9s effectives": {}, + "Recherche de personnel": {} + }, + "Charges de personnel pour le commerce A": { + "Autres charges de personnel": {}, + "Charges sociales": {}, + "Commissions": {}, + "Mise \u00e0 disposition de personnel": {}, + "Participations au b\u00e9n\u00e9fice": {}, + "Prestations de travail de tiers": {}, + "Prestations des assurances sociales": {}, + "Salaires pour le commerce des marchandises": {}, + "Suppl\u00e9ments": {} + }, + "Charges sociales pour le commerce des marchandises": { + "AVS, AI, APG, assurance-ch\u00f4mage": {}, + "Assurance indemnit\u00e9s journali\u00e8res en cas maladie": {}, + "Assurance-accidents": {}, + "Caisse de compensation familiale": {}, + "Imp\u00f4ts \u00e0 la source": {}, + "Pr\u00e9voyance professionnelle": {} + }, + "Prestations de travail de tiers dans le commerce": { + "Employ\u00e9s temporaires": {} + } + }, + "Charges sociales": { + "AVS, AI, APG, assurance-ch\u00f4mage": { + "AVS, AI, APG, assurance-ch\u00f4mage": {} + }, + "Assurance indemnit\u00e9s journali\u00e8res en cas maladie": { + "Assurance indemnit\u00e9s journali\u00e8res en cas maladie": {} + }, + "Assurance-accidents": { + "Assurance-accidents": {} + }, + "Caisse de compensation familiale": { + "Caisse de compensation familiale": {} + }, + "Imp\u00f4ts \u00e0 la source": { + "Imp\u00f4ts \u00e0 la source": {} + }, + "Pr\u00e9voyance professionnelle": { + "Pr\u00e9voyance professionnelle": {} + } + }, + "Prestations de travail de tiers": { + "Prestations de travail de tiers": { + "Employ\u00e9s temporaires": {}, + "Employ\u00e9s \u00e0 la t\u00e2che": {} + } + } + }, + "Chiffre d'affaires ventes, prestations services": { + "Autres produits": { + "Autres produits c/ventes et prestations services": { + "D\u00e9ductions sur les produits accessoires": {}, + "Produits de travaux annexes d'exploitation": {}, + "Variations des stocks de travaux en cours": {}, + "Ventes de d\u00e9chets": {}, + "Ventes de mati\u00e8res auxiliaires": {}, + "Ventes de mati\u00e8res premi\u00e8res": {} + }, + "Autres produits prestations services st\u00e9s groupe": { + "Autres produits prestations services st\u00e9s groupe": {} + }, + "D\u00e9ductions s/les autres produits": { + "Escomptes s/ventes": {}, + "Rabais et r\u00e9ductions de prix": {} + }, + "Produits c/mise \u00e0 disposition du personnel": { + "Produits c/mise \u00e0 disposition du personnel": {} + }, + "Produits des licences, des brevets, etc.": { + "Droits de douane": {}, + "D\u00e9ductions s/produits des licences, brevets.etc.": {}, + "Produits de licence pour brevet X": {}, + "Produits de licence pour brevet Y": {} + } + }, + "Chiffre d'affaires brut de la production vendue": { + "Caf brut de la production livr\u00e9e \u00e0 des st\u00e9s groupe": { + "Retours de marchandises": {} + }, + "Caf brut de la production vendue secteur A": { + "Chiffre d'affaires brut du produit X": {}, + "Chiffre d'affaires brut du produit Y": {}, + "Chiffre d'affaires brut prestations annexes": {}, + "D\u00e9ductions sur le chiffre d'affaires": {}, + "Variations des stocks de produits en cours / finis": {} + }, + "Caf brut de la production vendue secteur B": { + "Chiffre d'affaires brut au comptant": {}, + "Chiffre d'affaires brut des ventes de d\u00e9tail": {}, + "Chiffre d'affaires brut des ventes en gros": {} + }, + "Caf brut de la production vendue secteur C": { + "Chiffre d'affaires brut TVA avec d\u00e9duction IP": {}, + "Chiffre d'affaires brut TVA sans d\u00e9duction IP": {}, + "Chiffre d'affaires brut TVA taux normal": {}, + "Chiffre d'affaires brut TVA taux r\u00e9duit": {}, + "Chiffre d'affaires brut TVA taux z\u00e9ro": {} + }, + "D\u00e9ductions sur le caf de la production vendue": { + "Commissions de tiers": {}, + "Diff\u00e9rences de change s/vente": {}, + "Escomptes s/ventes": {}, + "Frais d'encaissement": {}, + "Frets et ports": {}, + "Pertes sur clients": {}, + "Rabais et r\u00e9ductions de prix": {}, + "Remises s/ventes": {} + }, + "Variations des stocks de produits en cours/finis": { + "Variations des stocks de produits en cours/finis": {} + } + }, + "D\u00e9ductions s/produits des ventes": { + "D\u00e9ductions s/produits": { + "Diff\u00e9rences de change s/vente": {}, + "Escomptes s/ventes": {}, + "Frets et ports": {}, + "Pertes s/clients": {} + } + }, + "Prestations propres et consommations propres": { + "Consommations propres de marchandises": { + "Consommation propre article X": {}, + "Consommation propre article Y": {} + }, + "Consommations propres de services": { + "Consommation propre du service X": {}, + "Consommation propre du service Y": {} + }, + "Consommations propres pour propre production": { + "Consommation propre produit X": {}, + "Consommation propre produit Y": {} + }, + "Prestations propres": { + "Production propre d'immobi. corporelles immeubles": {}, + "Production propre d'immobi. corporelles meubles": {}, + "R\u00e9parations propres d'immobi. corporelles meubles": {}, + "R\u00e9parations propres d'immobi.corporelles immeubles": {} + } + }, + "Variations de stocks de produits et services": { + "Variations de stocks de produits et services": { + "Variations de stocks de produits en cours": {}, + "Variations de stocks de produits finis": {} + }, + "Variations de stocks de services": { + "Variations de stocks de services en cours": {}, + "Variations de stocks de services termin\u00e9s": {} + } + }, + "Ventes de marchandises": { + "D\u00e9ductions sur les ventes de marchandises": { + "Commissions de tiers": {}, + "Diff\u00e9rences de change s/vente": {}, + "Escomptes s/ventes": {}, + "Frais d'encaissement": {}, + "Frets et ports": {}, + "Pertes sur clients": {}, + "Rabais et r\u00e9ductions de prix": {}, + "Remises s/ventes": {} + }, + "Ventes brutes de marchandises secteur A": { + "D\u00e9ductions sur les ventes": {}, + "Ventes brutes de l'article X": {}, + "Ventes brutes de l'article Y": {} + }, + "Ventes brutes de marchandises secteur B": { + "Ventes brutes au comptant": {}, + "Ventes de d\u00e9tail brutes \u00e0 cr\u00e9dit": {}, + "Ventes en gros brutes \u00e0 cr\u00e9dit": {} + }, + "Ventes brutes de marchandises secteur C": { + "Ventes brutes TVA avec d\u00e9duction IP": {}, + "Ventes brutes TVA sans d\u00e9duction IP": {}, + "Ventes brutes TVA taux normal": {}, + "Ventes brutes TVA taux r\u00e9duit": {}, + "Ventes brutes de prestations annexes exploitation": {} + }, + "Ventes brutes de marchandises st\u00e9s groupe": { + "Ventes brutes de marchandises st\u00e9s groupe": {} + } + }, + "Ventes de prestations de services": { + "D\u00e9ductions s/ventes prestations de services": { + "Commissions de tiers": {}, + "Diff\u00e9rences de change s/vente": {}, + "Escomptes s/ventes": {}, + "Frais d'encaissement": {}, + "Pertes sur clients": {}, + "Ports": {}, + "Rabais et r\u00e9ductions de prix": {}, + "Remises s/ventes": {} + }, + "Ventes brutes de prestations de service secteur A": { + "D\u00e9ductions sur les ventes": {}, + "Variations stocks c/travaux en cours": {}, + "Ventes brutes de prestations de services X": {}, + "Ventes brutes de prestations de services Y": {} + }, + "Ventes brutes de prestations de services secteur B": { + "Ventes brutes prestations de services au comptant": {}, + "Ventes brutes prestations de services \u00e0 cr\u00e9dit": {} + }, + "Ventes brutes prestations de services du secteur C": { + "Ventes brutes prestations annexes d'exploitation": {}, + "Ventes brutes prestations services TVA avec d\u00e9d.IP": {}, + "Ventes brutes prestations services TVA sans d\u00e9d.IP": {}, + "Ventes brutes prestations services TVA taux normal": {}, + "Ventes brutes prestations services TVA taux r\u00e9duit": {} + }, + "Ventes brutes prestations services \u00e0 st\u00e9s groupe": { + "Ventes brutes prestations services \u00e0 st\u00e9s groupe": {} + } + } + }, + "Cl\u00f4ture": { + "Bilan": { + "Bilan": { + "Bilan d'ouverture": {}, + "Bilan de cl\u00f4ture": {} + } + }, + "Compte de r\u00e9sultat": { + "Compte de r\u00e9sultat": { + "Compte de r\u00e9sultat": {} + } + }, + "Ecriture de regroupements et de corrections": { + "Ecritures de corrections": { + "Ecritures de corrections": {} + }, + "Ecritures de regroupements": { + "Ecritures de regroupements des cr\u00e9diteurs": {}, + "Ecritures de regroupements des d\u00e9biteurs": {} + } + }, + "Utilisation du b\u00e9n\u00e9fice": { + "Utilisation du b\u00e9n\u00e9fice": { + "Participation au b\u00e9n\u00e9fice de l'associ\u00e9 X": {}, + "Participation au b\u00e9n\u00e9fice de l'associ\u00e9 Y": {} + } + } + }, + "R\u00e9sultat des activit\u00e9s annexes d'exploitation": { + "B\u00e9n\u00e9fices provenant de l'ali\u00e9nation d'actifs immob": { + "B\u00e9n\u00e9fice s/immobilisations corporelles immeubles": { + "B\u00e9n\u00e9fices s/ventes d'immeubles": {} + }, + "B\u00e9n\u00e9fices s/immobilisations corporelles meubles": { + "B\u00e9n\u00e9fices s/ventes d'\u00e9quipements d'exploitation": {} + }, + "B\u00e9n\u00e9fices s/immobilisations financi\u00e8res": { + "B\u00e9n\u00e9fices s/autres immobilisations financi\u00e8res": {}, + "B\u00e9n\u00e9fices s/titres des actifs immobilis\u00e9s": {}, + "B\u00e9n\u00e9fices s/ventes de participations": {} + }, + "B\u00e9n\u00e9fices s/immobilisations incorporelles": { + "B\u00e9n\u00e9fices s/ventes de brevets, droits de licence": {} + } + }, + "R\u00e9sultat d'immeuble": { + "R\u00e9sultat de l'immeuble d'exploitation 1": { + "Charges de l'immeuble d'exploitation 1": { + "Charges d'administration": {}, + "Droits, taxes, imp\u00f4ts fonciers": {}, + "Eau, eaux us\u00e9es": {}, + "Entretien de l'immeuble": {}, + "Int\u00e9r\u00eats hypoth\u00e9caires": {}, + "Ordures, \u00e9vacuation des d\u00e9chets": {}, + "Primes d'assurance": {} + }, + "Produits de l'immeuble d'exploitation 1": { + "Loyers de locaux d'exploitation": {}, + "Loyers des appartements": {}, + "Loyers des garages": {}, + "Loyers internes pour locaux d'exploitation": {}, + "Loyers priv\u00e9s": {} + } + } + }, + "R\u00e9sultat des activit\u00e9s annexes": { + "R\u00e9sultat de l'activit\u00e9 annexe 2": { + "Charges de l'activit\u00e9 annexe 1": { + "Assurances-choses, droits, taxes, patentes": {}, + "Autres charges": {}, + "Charges d'administration, d'informatique": {}, + "Charges d'entretien, r\u00e9parations, remplacements": {}, + "Charges d'\u00e9nergie et \u00e9vacuation des d\u00e9chets": {}, + "Charges de locaux": {}, + "Charges de mati\u00e8res": {}, + "Charges de personnel": {}, + "Charges de publicit\u00e9": {}, + "Charges de v\u00e9hicules et de transport": {} + }, + "Charges de l'activit\u00e9 annexe 2": { + "Assurances-choses, droits, taxes, patentes": {}, + "Autres charges": {}, + "Charges d'administration, d'informatique": {}, + "Charges d'entretien, r\u00e9parations, remplacements": {}, + "Charges d'\u00e9nergie et \u00e9vacuation des d\u00e9chets": {}, + "Charges de locaux": {}, + "Charges de mati\u00e8res": {}, + "Charges de personnel": {}, + "Charges de publicit\u00e9": {}, + "Charges de v\u00e9hicules et de transport": {} + }, + "Produits de l'activit\u00e9 annexe 1": { + "Diminutions de produits": {}, + "Produits bruts": {} + }, + "R\u00e9sultat de l'activit\u00e9 annexe 2": { + "Diminutions de produits": {}, + "Produits bruts": {} + } + } + }, + "R\u00e9sultat des placements financiers": { + "Charges s/placements financiers": { + "Corrections de valeur s/placements financiers": {}, + "Frais de banque et de ch\u00e8ques postaux": {}, + "Frais de d\u00e9p\u00f4ts": {}, + "Pertes de change s/placements financiers": {} + }, + "Produits de placements financiers": { + "Produits d'autres placements financiers": {}, + "Produits de placements en liquidit\u00e9s et titres": {}, + "Produits de placements financiers aupr\u00e8s st\u00e9s": {}, + "Produits de placements financiers c/actionnaires": {} + } + } + }, + "R\u00e9sultats exceptionnel et hors exploitation imp\u00f4ts": { + "Charges d'imp\u00f4t": { + "Imp\u00f4ts directs de l'entreprise": { + "Imp\u00f4ts hors exercices": {}, + "Imp\u00f4ts sur le b\u00e9n\u00e9fice": {}, + "Imp\u00f4ts sur le capital": {} + } + }, + "R\u00e9sultat exceptionnel": { + "Charges exceptionnelles": { + "Bilans d'ouverture": {}, + "Bilans de cl\u00f4ture": {}, + "Charges pour indemnit\u00e9s pour pr\u00e9judices": {}, + "Dotations exceptionnelles aux amortissements": {}, + "Dotations exceptionnelles aux provisions": {}, + "Dotations exceptionnelles aux r\u00e9serves": {}, + "Pertes exceptionnelles de change": {}, + "Pertes exceptionnelles s/ali\u00e9nations actifs immob": {}, + "Pertes exceptionnelles s/d\u00e9biteurs": {} + }, + "Produits exceptionnels": { + "B\u00e9n\u00e9fices de change exceptionnels": {}, + "B\u00e9n\u00e9fices exceptionnels s/ali\u00e9nations actifs immob": {}, + "Dissolutions de provisions superflues": {}, + "Dissolutions de r\u00e9serves": {}, + "Produits pour indemnit\u00e9s pour pr\u00e9judices": {}, + "R\u00e9\u00e9valuations comptables": {}, + "Subventions obtenues": {} + } + }, + "R\u00e9sultat hors exploitation": { + "Autres r\u00e9sultats hors exploitation": { + "Autres charges hors exploitation": { + "Charges pour des activit\u00e9s hors exploitation": {} + }, + "Autres produits hors exploitation": { + "Honoraires pour expertises, conf\u00e9rences, publica.": {}, + "Jetons de pr\u00e9sence": {} + } + }, + "R\u00e9sultat de l'activit\u00e9 hors exploitation": { + "R\u00e9sultat de l'activit\u00e9 hors exploitation 1": { + "Charges de l'activit\u00e9 hors exploitation 1": { + "Assurances-choses, droits, taxes, autorisations": {}, + "Autres charges": {}, + "Charges d'administration, d'informatique": {}, + "Charges d'entretien, r\u00e9parations, remplacements": {}, + "Charges d'\u00e9nergie, \u00e9vacuation des d\u00e9chets": {}, + "Charges de locaux": {}, + "Charges de mati\u00e8res": {}, + "Charges de personnel": {}, + "Charges de publicit\u00e9": {}, + "Charges de v\u00e9hicules et de transport": {} + }, + "Produits de l'activit\u00e9 hors exploitation 1": { + "Chiffre d'affaires brut": {}, + "Diminution de produits": {} + } + } + }, + "R\u00e9sultat de l'immeuble hors exploitation": { + "R\u00e9sultat de l'immeuble hors exploitation 1": { + "Charges de l'immeuble hors exploitation 1": { + "Charges d'administration": {}, + "Droits, taxes, imp\u00f4ts fonciers": {}, + "Eau, eaux us\u00e9es": {}, + "Entretien d'immeuble": {}, + "Int\u00e9r\u00eats hypoth\u00e9caires": {}, + "Ordures, \u00e9vacuation des d\u00e9chets": {}, + "Primes d'assurance": {} + }, + "Produits de l'immeuble hors exploitation 1": { + "Loyer interne": {}, + "Loyers des appartements": {}, + "Loyers des garages": {}, + "Loyers des locaux": {} + } + } + }, + "R\u00e9sultat des placements financiers hors exploitation": { + "Charges financi\u00e8res s/placements financiers hors exploitation": { + "Corrections de valeur s/placements financiers hors": {}, + "Frais de banque et de ch\u00e8que postaux": {}, + "Frais de d\u00e9p\u00f4t": {}, + "Pertes de change s/placements financiers hors ex.": {} + }, + "Produits financiers s/placements financiers hors exploitation": { + "Produits d'autres placements financiers": {}, + "Produits de placements en liquidit\u00e9s et titres": {} + } + } + } + } + }, + "name": "Plan comptable" + } +} \ No newline at end of file diff --git a/erpnext/accounts/doctype/account/chart_of_accounts/chart_of_accounts.py b/erpnext/accounts/doctype/account/chart_of_accounts/chart_of_accounts.py new file mode 100644 index 0000000000..43b1a49f47 --- /dev/null +++ b/erpnext/accounts/doctype/account/chart_of_accounts/chart_of_accounts.py @@ -0,0 +1,81 @@ +# Copyright (c) 2013, Web Notes Technologies Pvt. Ltd. and Contributors +# License: GNU General Public License v3. See license.txt + +from __future__ import unicode_literals +import frappe, os, json +from frappe.utils import cstr +from unidecode import unidecode + +def create_charts(chart_name, company): + # *************** + frappe.db.sql("delete from tabAccount where company=%s", company) + # *************** + + chart = get_chart(chart_name) + + if chart: + accounts = [] + + def _import_accounts(children, parent, root_type, root_account=False): + for account_name, children in children.items(): + if root_account: + root_type = children.get("root_type") + + if account_name not in ["account_type", "root_type"]: + + account_name_in_db = unidecode(account_name.strip().lower()) + if account_name_in_db in accounts: + count = accounts.count(account_name_in_db) + account_name = account_name + " " + cstr(count) + + account = frappe.get_doc({ + "doctype": "Account", + "account_name": account_name, + "company": company, + "parent_account": parent, + "group_or_ledger": "Group" if len(children) else "Ledger", + "root_type": root_type, + "report_type": "Balance Sheet" \ + if root_type in ["Asset", "Liability", "Equity"] else "Profit and Loss", + "account_type": children.get("account_type") + }) + + if root_account: + account.ignore_mandatory = True + + account.insert() + + accounts.append(account_name_in_db) + + _import_accounts(children, account.name, root_type) + + _import_accounts(chart.get("tree"), None, None, root_account=True) + +def get_chart(chart_name): + chart = {} + for fname in os.listdir(os.path.dirname(__file__)): + if fname.endswith(".json"): + with open(os.path.join(os.path.dirname(__file__), fname), "r") as f: + chart = json.loads(f.read()) + if chart.get("name") == chart_name: + return chart + +@frappe.whitelist() +def get_charts_for_country(country): + charts = [] + country_code = frappe.db.get_value("Country", country, "code") + + for fname in os.listdir(os.path.dirname(__file__)): + if fname.startswith(country_code) and fname.endswith(".json"): + with open(os.path.join(os.path.dirname(__file__), fname), "r") as f: + charts.append(json.loads(f.read())["name"]) + + countries_use_OHADA_system = ["Benin", "Burkina Faso", "Cameroon", "Central African Republic", "Comoros", + "Congo", "Ivory Coast", "Gabon", "Guinea", "Guinea Bissau", "Equatorial Guinea", "Mali", "Niger", + "Replica of Democratic Congo", "Senegal", "Chad", "Togo"] + + if country in countries_use_OHADA_system: + with open(os.path.join(os.path.dirname(__file__), "syscohada_syscohada_chart_template.json"), "r") as f: + charts.append(json.loads(f.read())["name"]) + + return charts diff --git a/erpnext/accounts/doctype/account/chart_of_accounts/cl_cl_chart_template.json b/erpnext/accounts/doctype/account/chart_of_accounts/cl_cl_chart_template.json new file mode 100644 index 0000000000..4ab6e76928 --- /dev/null +++ b/erpnext/accounts/doctype/account/chart_of_accounts/cl_cl_chart_template.json @@ -0,0 +1,202 @@ +{ + "country_code": "cl", + "name": "Chile - Plan de Cuentas", + "tree": { + "Cuentas de Movimiento": { + "Compras": { + "Compras - Categoria de productos 01": {} + }, + "Costos de Producci\u00f3n": {}, + "Gastos de Administraci\u00f3n": {}, + "Gastos de Comercializaci\u00f3n": {} + }, + "Cuentas de Orden": { + "CUENTAS DE ORDEN ACREEDORAS": { + "Acreedor por Documentos Descontados": {}, + "Acreedor por Garant\u00edas Otorgadas": {}, + "Comitente por Mercaderias Recibidas en Consignaci\u00f3n": {} + }, + "CUENTAS DE ORDEN DEUDORAS": { + "Dep\u00f3sito de Valores Recibos en Garant\u00eda": {}, + "Documentos Descontados": {}, + "Documentos Endosados": {}, + "Garantias Otorgadas": {}, + "Mercaderias Recibidas en Consignaci\u00f3n": {} + } + }, + "Cuentas de Resultado": { + "RESULTADO GANANCIA": { + "Ingresos Fuera de Explotaci\u00f3n": { + "Donaciones obtenidas, ganandas, percibidas": {}, + "Ganancia Venta Inversiones Permanentes": {}, + "Ganancia Venta de Activo Fijo": {}, + "Recupero de Deudores Incobrables": {}, + "Recupero de Rezagos": {} + }, + "Ingresos de Explotaci\u00f3n": { + "Alquileres gananados, obtenidos, percibidos": {}, + "Comisiones gananados, obtenidos, percibidos": {}, + "Descuentos gananados, obtenidos, percibidos": {}, + "Ganancia Venta de Acciones": {}, + "Honorarios gananados, obtenidos, percibidos": {}, + "Interese sobre Inversiones": {}, + "Intereses gananados, obtenidos, percibidos": {}, + "Ventas": { + "Ventas - Categoria de productos 01": {} + } + } + }, + "RESULTADO P\u00c9RDIDA": { + "Egresos Fuera de Explotaci\u00f3n": { + "Donaciones Cedidas, Otorgadas": {}, + "Gastos en Siniestros": {}, + "P\u00e9rdida Venta Activo Fijo": {} + }, + "Egresos de Explotaci\u00f3n": { + "Costo de Mercader\u00edas Vendidas": { + "Costo de Mercader\u00edas Vendidas - Categoria de productos 01": {} + }, + "Gastos Bancarios": {}, + "Gastos de Publicidad y Propaganda": {}, + "Gastos en Amortizaci\u00f3n": {}, + "Gastos en Cargas Sociales": {}, + "Gastos en Depreciaci\u00f3n de Activo Fijo": {}, + "Gastos en Impuestos": {}, + "Gastos en Servicios P\u00fablicos": {}, + "Gastos en Sueldos y Jornales": {} + } + } + }, + "inventario del Balance General": { + "ACTIVOS": { + "Activo Circulante": { + "Activo Circulante - Bancos": { + "Activo Circulante.../ BCO. CTA CTE CLP": {} + }, + "Activo Circulante - Caja": { + "Activo Circulante - Caja / efectivo CLP": {} + }, + "Activo Circulante - Fondos fijos": { + "Activo Circulante - Fondos fijos / caja chica 01 CLP": {} + }, + "Activo Circulante - Moneda Extranjera": { + "Activo Circulante - Caja / efectivo USD": {} + }, + "Activo Circulante - Recaudaciones a Depositar ": {}, + "Activo Circulante - Valores a Depositar ": {} + }, + "Activo Fijo": { + "Activo Fijo / (-) Depreciaci\u00f3n Acumulada": {}, + "Activo Fijo / Equipos": {}, + "Activo Fijo / Inmuebles": {}, + "Activo Fijo / Maquinaria": {}, + "Activo Fijo / Material Rodante Motorizado": {} + }, + "Activo Intangible": { + "Activo Intangible / (-) Amortizaci\u00f3n Acumulada": {}, + "Activo Intangible / Concesiones y Franquicias": {}, + "Activo Intangible / Derecho de Llaves": {}, + "Activo Intangible / Marcas y Patentes de Invenci\u00f3n": {} + }, + "Existencias": { + "(-) Previsi\u00f3n para Desvalorizaci\u00f3n de Existencias": {}, + "Existencias - Mercader\u00edas": { + "Existencias - Mercader\u00edas / Categoria de productos 01": {} + }, + "Existencias - Mercader\u00edas en Tr\u00e1nsito": {}, + "Materiales Varios ": {}, + "Materias primas": {}, + "Productos Elaborados": {}, + "Productos en Curso de Elaboraci\u00f3n": {} + }, + "Inversiones Financieras": { + "Inversiones / (-) Previsi\u00f3n para Devalorizaci\u00f3n de Acciones": {}, + "Inversiones / Acciones Permanentes": {}, + "Inversiones / Acciones Transitorias": {}, + "Inversiones / T\u00edtulos P\u00fablicos": {} + } + }, + "Cuentas por Cobrar": { + "Cuentas por Cobrar / (-) Intereses (+) a Devengar": {}, + "Cuentas por Cobrar / (-) Previsi\u00f3n para Descuentos": {}, + "Cuentas por Cobrar / Accionistas": {}, + "Cuentas por Cobrar / Alquileres Pagados por Adelantado": {}, + "Cuentas por Cobrar / Anticipo al Personal": {}, + "Cuentas por Cobrar / Anticipo de Impuestos": {}, + "Cuentas por Cobrar / Anticipos a Proveedores": {}, + "Cuentas por Cobrar / Intereses Pagados por Adelantado": {}, + "Cuentas por Cobrar / Pr\u00e9stamos otorgados": {} + }, + "Documentos por Cobrar": { + "Documentos por Cobrar / (-) Previsi\u00f3n para Incobrables": {}, + "Documentos por Cobrar / Deudores Morosos": {}, + "Documentos por Cobrar / Deudores Varios": {}, + "Documentos por Cobrar / Deudores en Gesti\u00f3n Judicial": {}, + "Documentos por Cobrar / Deudores por Ventas": {} + }, + "PASIVOS": { + "Cuentas por Pagar": { + "Cuentas por Pagar / (-) Intereses a Devengar por Compras al Cr\u00e9dito": {}, + "Cuentas por Pagar / Anticipos de Clientes": {}, + "Cuentas por Pagar / Proveedores": {} + }, + "Impuestos por Pagar": { + "Impuestos por Pagar / IVA a Pagar": {}, + "Impuestos por Pagar / Impuesto a la Renta a Pagar": {} + }, + "Otras Cuentas por Pagar": { + "Otras Cuentas por Pagar / Acreedores Varios": {}, + "Otras Cuentas por Pagar / Cobros por Adelantado": {}, + "Otras Cuentas por Pagar / Dividendos a Pagar": {}, + "Otras Cuentas por Pagar / Honorarios Directores y S\u00edndicos a Pagar": {} + }, + "Pasivo Circulante": { + "Pasivo Circulante / Adelantos en Cuenta Corriente": {}, + "Pasivo Circulante / Debentures Emitidos": {}, + "Pasivo Circulante / Intereses a Pagar": {}, + "Pasivo Circulante / Obligaciones a Pagar": {}, + "Pasivo Circulante / Prestamos": {} + }, + "Provisiones": { + "Provisiones / Previsi\u00f3n Indemnizaci\u00f3n por Despidos": {}, + "Provisiones / Previsi\u00f3n para Garant\u00edas por Service": {}, + "Provisiones / Previsi\u00f3n para juicios Pendientes": {} + }, + "Remuneraciones por Pagar": { + "Remuneraciones por Pagar / Cargas Sociales a Pagar": {}, + "Remuneraciones por Pagar / Provisi\u00f3n para Sueldo Anual Complementario": {}, + "Remuneraciones por Pagar / Retenciones a Depositar": {}, + "Remuneraciones por Pagar / Sueldos a Pagar": {} + } + }, + "PATRIMONIO": { + "Ajustes al Patrimonio": { + "Ajustes al Patrimonio / Revaluo T\u00e9cnico de Activo Fijo": {} + }, + "Aportes No Capitalizados": { + "Aportes No Capitalizados / Aportes Irrevocables Futura Suscripci\u00f3n de Acciones": {}, + "Aportes No Capitalizados / Primas de Emsi\u00f3n": {} + }, + "Capital": { + "Capital / (-) Descuento de Emisi\u00f3n de Acciones": {}, + "Capital / Acciones en Circulaci\u00f3n": {}, + "Capital / Capital Propio": {}, + "Capital / Dividendos a Distribuir en Acciones": {} + }, + "Futuras Eventualidades": { + "Reserva Estatutaria": {}, + "Reserva Facultativa": {}, + "Reserva Legal": {}, + "Reserva para Renovaci\u00f3n de Activo Fijo": {} + }, + "Resultados No Asignados": { + "Resultado del Ejercicio": {}, + "Resultados Acumulados": {}, + "Resultados Acumulados del Ejercicio Anterior": {}, + "Utilidades y P\u00e9rdidas del Ejercicio": {} + } + } + }, + "name": "Chile" + } +} \ No newline at end of file diff --git a/erpnext/accounts/doctype/account/chart_of_accounts/cn_l10n_chart_china.json b/erpnext/accounts/doctype/account/chart_of_accounts/cn_l10n_chart_china.json new file mode 100644 index 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"\u00e4hnliche Rechte und Werte ": {} + } + }, + "Verschmelzungsmehrwert": { + "Verschmelzungsmehrwert": {} + } + }, + "Aufwendungen f\u00fcr die Ingangsetzung und Erweiterung des Gesch\u00e4ftsbetriebs": { + "Aufwendungen f\u00fcr die Ingangsetzung und Erweiterung des Gesch\u00e4ftsbetriebs": { + "Aufwendungen f\u00fcr die Ingangsetzung und Erweiterung des Gesch\u00e4ftsbetriebs": {} + }, + "Aufwendungen f\u00fcr die W\u00e4hrungsumstellung auf den Euro": { + "Aufwendungen f\u00fcr die W\u00e4hrungsumstellung auf den Euro": {} + } + }, + "Ausstehende Einlagen auf das gezeichnete Kapital": { + "Ausstehende Einlagen auf das gezeichnete Kapital": { + "Ausstehende Einlagen auf das gezeichnete Kapital- eingefordert (Aktivausweis)": {}, + "Ausstehende Einlagen auf das gezeichnete Kapital- nichteingefordert (Aktivausweis)": {} + }, + "Sonstige Aktiva oder sonstige Passiva": { + "Ausstehende Einlagen auf das Kommandit-Kapital- eingefordert": {}, + "Ausstehende Einlagen auf das Kommandit-Kapital- nicht eingefordert": {}, + "Ausstehende Einlagen auf das Komplement\u00e4r-Kapital- eingefordert": {}, + "Ausstehende Einlagen auf das Komplement\u00e4r-Kapital- nicht eingefordert": {} + } + }, + "Finanzanlagen": { + "Anteile an verbundenen Unternehmen": { + "Anteile an herrschender oder mit Mehrheit beteiligter Gesellschaft": {}, + "Anteile an verbundenen Unternehmen": {} + }, + "Ausleihungen an Unternehmen- mit denen ein Beteiligungsverh\u00e4ltnis besteht": { + "Ausleihungen an Unternehmen- mit denen ein Beteiligungsverh\u00e4ltnis besteht": {} + }, + "Ausleihungen an verbundene Unternehmen": { + "Ausleihungen an verbundene Unternehmen": {} + }, + "Beteiligungen": { + "Beteiligungen": { + "Andere Beteilgungen an Personengesellschaften": {}, + "Andere Beteiligungen an Kapitalgesellschaften": {}, + "Atypisch stille Beteiligungen": {}, + "Beteiligungen einer GmbH Co. KG an einer Komplement\u00e4r GmbH": {}, + "Typisch stille Beteiligungen": {} + } + }, + "Genossenschaftsanteile": { + "Genossenschaftsanteile zum langfristigen Verbleib": {} + }, + "R\u00fcckdeckungsanspr\u00fcche aus Lebensversicherungen": { + "R\u00fcckdeckungsanspr\u00fcche aus Lebensversicherungen zum langfristigen Verbleib": {} + }, + "Sonstige Ausleihungen": { + "Sonstige Ausleihungen": { + "Ausleihungen an Gesellschafter": {}, + "Ausleihungen an nahe stehende Personen": {}, + "Darlehen": {} + } + }, + "Wertpapiere des Anlageverm\u00f6gens": { + "Wertpapiere des Anlageverm\u00f6gens": { + "Festverzinsliche Wertpapiere": {}, + "Wertpapiere mit Gewinnbeteiligungsanspr\u00fcchen- die dem Halbeink\u00fcnfteverfahren unterliegen": {} + } + } + }, + "Sachanlagen": { + "Andere Anlagen- Betriebs- und Gesch\u00e4ftsaustattung": { + "Andere Anlagen- Betriebs- und Gesch\u00e4ftsaustattung": { + "Andere Anlagen ": {}, + "B\u00fcroeinrichtungen": {}, + "Einbauten in fremde Grundst\u00fccke": {}, + "Geringwertige Wirtschaftsg\u00fcter bis 410 Euro": {}, + "Ger\u00fcst- und Schalungsmaterial": {}, + "Ladeneinrichtungen": {}, + "Lkw": {}, + "Pkw": {}, + "Sonstige Betriebs- und Gesch\u00e4ftsausstattung": {}, + "Sonstige Transportmittel": {}, + "Werkzeuge": {} + } + }, + "Geleistete Anzahlungen und Anlagen im Bau": { + "Geleistete Anzahlungen und Anlagen im Bau": { + "Andere Anlagen- Betriebs- und Gesch\u00e4ftsaustattung im Bau": {}, + "Anzahlungen auf Gesch\u00e4fts- Fabrik- und andere Bauten auf fremden Grundst\u00fccken": {}, + "Anzahlungen auf Gesch\u00e4fts- Fabrik-und andere Bauten auf eigenen Grundst\u00fccken und grundst\u00fccksgleichen Rechten ": {}, + "Anzahlungen auf Grundst\u00fccke und grundst\u00fccksgleiche Rechte ohne Bauten": {}, + "Anzahlungen auf Wohnbauten auf eigenen Grundst\u00fccken und grundst\u00fccksgleichen Rechten": {}, + "Anzahlungen auf Wohnbauten auf fremden Grundst\u00fccken ": {}, + "Anzahlungen auf andere Anlagen- Betriebs und Gesch\u00e4ftsausstattung": {}, + "Anzahlungen auf technische Anlagen und Maschinen": {}, + "Gesch\u00e4fts- Fabrik- und andere Bauten im Bau auf eingenen Grundst\u00fccken": {}, + "Gesch\u00e4fts- Fabrik- und andere Bauten im Bau auf fremden Grundst\u00fccken": {}, + "Technische Anlagen und Maschinen im Bau ": {}, + "Wohnbauten im Bau": {} + } + }, + "Grundst\u00fccke- grundst\u00fccksgleiche Rechte und Bauten einschlie\u00dflich der Bauten auf fremden Grundst\u00fccken": { + "Grundst\u00fccke- grundst\u00fccksgleiche Rechte und Bauten einschlie\u00dflich der Bauten auf fremden Grundst\u00fccken": { + "Andere Bauten": {}, + "Au\u00dfenanlagen": {}, + "Au\u00dfenanlagen ": {}, + "Au\u00dfenanlagen f\u00fcr Gesch\u00e4fts- Fabrik- und andere Bauten ": {}, + "Bauten auf eigenen Grundst\u00fccken und grundst\u00fccksgleichen Rechten": {}, + "Bauten auf fremden Grundst\u00fccken": {}, + "Einrichtungen f\u00fcr Gesch\u00e4fts-Fabrik und andere Bauten": {}, + "Einrichtungen f\u00fcr Wohnbauten": {}, + "Fabrikbauten": {}, + "Garagen": {}, + "Geb\u00e4udeteile des h\u00e4uslischen Arbeitszimmers": {}, + "Gesch\u00e4ftsbauten": {}, + "Grundst\u00fccke mit Substanzverzehr": {}, + "Grundst\u00fccke und grundst\u00fccksgleiche Rechte ohne Bauten": {}, + "Grundst\u00fccksanteil des h\u00e4uslichen Arbeitszimmers": {}, + "Grundst\u00fccksgleiche Rechte (Erbbaurecht- Dauerwohnrecht)": {}, + "Grundst\u00fcckswerte eigener bebauter Grundst\u00fccke": {}, + "Hof- und Wegebefestigungen": {}, + "Unbebaute Grundst\u00fccke": {}, + "Wohnbauten": {} + } + }, + "Technische Anlagen und Maschinen": { + "Technische Anlagen und Maschinen": { + "Betriebsvorrichtungen": {}, + "Maschinen": {}, + "Maschinen gebundene Werkzeuge": {}, + "Technische Anlagen ": {} + } + } + } + }, + "Umlaufverm\u00f6gen": { + "Abgrenzungsposten": { + "Abgrenzung latenter Steuern": { + "Abgrenzung aktive latente Steuern ": {} + }, + "Rechnungsabgrenzungsposten": { + "Aktive Rechnungsabgrenzung": { + "Als Aufwand ber\u00fccksichtigte Umstazsteuer auf Anzahlungen": {}, + "Als Aufwand ber\u00fccksichtigte Z\u00f6lle und Verbrauchsteuern auf Vorr\u00e4te": {}, + "Damnum/Disagio": {} + } + } + }, + "Forderungen und sonstige Verm\u00f6gensgegenst\u00e4nde": { + "Eingeforderte Nachsch\u00fcsse": { + "Eingeforderte Nachsch\u00fcsse (gegenkonto 2929)": {} + }, + "Eingeforderte- noch ausstehende Kapitaleinlagen": { + "Ausstehende Einlagen auf das gezeichnete Kapital- eingefordert (Forderungen- nicht eingeforderte ausstehende Einlagen s. Konto 2910)": {} + }, + "Forderungen aus Lieferungen und Leistungen H-Saldo": { + "Einzelwertberechtigungen zu Forderungen mit einer Restlaufzeit bis zu 1 Jahr": {}, + "Einzelwertberechtigungen zu Forderungen mit einer Restlaufzeit von mehr als 1 Jahr": {}, + "Gegenkonto zu sonstigen Verm\u00f6gensgegenst\u00e4nden bei Buchungen \u00fcber Debitorenkonto": {}, + "Pauschalwertberichtigung zu Forderung mit einer Restlaufzeit bis zu 1 Jahr": {}, + "Pauschalwertberichtigung zu Forderung mit einer Restlaufzeit von mehr als 1 Jahr": {} + }, + "Forderungen aus Lieferungen und Leistungen H-Saldo oder sonstige Verbindlichkeiten S-Saldo": { + "Gegenkonto 1221-1229- 1240-1245- 1250-1257- 1270-1279- 1290-1297 bei Aufteilung Debitorenkonto": {} + }, + "Forderungen aus Lieferungen und Leistungen oder sonstige Verbindlichkeiten": { + "Forderungen aus Lieferungen und Leistungen ": { + "Forderungen aus Dienstleistungen": { + "account_type": "Receivable" + }, + "Forderungen aus Lieferungen und Leistungen nach Durchschnittss\u00e4tzen gem\u00e4\u00df \u00a724 UStG (E\u00fcR)": { + "account_type": "Receivable" + }, + "Forderungen aus Lieferungen und Leistungen ohne Kontokorent": {}, + "Forderungen aus Lieferungen und Leistungen ohne Kontokorent - Restlaufzeit bis 1 Jahr": {}, + "Forderungen aus Lieferungen und Leistungen ohne Kontokorent - Restlaufzeit gr\u00f6\u00dfer 1 Jahr.": {}, + "Forderungen aus Lieferungen und Leistungen zum allgemeinen Umsatzsteuersatz oder eines Kleinunternehmers (E\u00fcR)": { + "account_type": "Receivable" + }, + "Forderungen aus Lieferungen und Leistungen zum erm\u00e4\u00dfigten Umsatzsteuersatz (E\u00fcR)": { + "account_type": "Receivable" + }, + "Forderungen aus steuerfreien oder nicht steuerbaren Lieferungen und Leistungen (E\u00fcR)": { + "account_type": "Receivable" + }, + "Forderungen nach \u00a711 Abs. 1 Satz 2 EStG f\u00fcr \u00a7 4/3 EStG": { + "account_type": "Receivable" + }, + "Gegenkonto 1215-1218 bei Aufteilung der Forderungen nach Steuers\u00e4tzen (E\u00fcR)": { + "account_type": "Receivable" + }, + "Wechsel aus Lieferungen und Leistungen": {}, + "Wechsel aus Lieferungen und Leistungen Restlaufzeit bis 1 Jahr": {}, + "Wechsel aus Lieferungen und Leistungen Restlaufzeit gr\u00f6\u00dfer 1 Jahr": {}, + "Wechsel aus Lieferungen und Leistungen- bundesbankf\u00e4hig.": {}, + "Zweifelhafte Forderungen": {}, + "Zweifelhafte Forderungen - Restlaufzeit bis 1 Jahr": {}, + "Zweifelhafte Forderungen - Restlaufzeit gr\u00f6\u00dfer 1 Jahr": {} + }, + "Forderungen aus Lieferungen und Leistungen gegen Gesellschafter": { + "account_type": "Receivable" + }, + "Forderungen aus Lieferungen und Leistungen gegen Gesellschafter - Restlaufzeit bis 1 Jahr": {}, + "Forderungen aus Lieferungen und Leistungen gegen Gesellschafter - Restlaufzeit gr\u00f6\u00dfer 1 Jahr": {} + }, + "Forderungen geg. Untern.- m. d. e. Beteiligungsverh\u00e4ltnis besteht od. Verbindl. gegen Untern. - mit denen ein Beteiligungsverh\u00e4ltnis besteht": { + "Forderungen gegen Unternehmen- mit denen ein Beteiligungsverh\u00e4ltnis besteht": { + "Besitzwechsel gegen Unternehmen- mit denen ein Beteiligungsverh\u00e4ltnis besteht": {}, + "Besitzwechsel gegen Unternehmen- mit denen ein Beteiligungsverh\u00e4ltnis besteht - Restlaufzeit bis 1 Jahr": {}, + "Besitzwechsel gegen Unternehmen- mit denen ein Beteiligungsverh\u00e4ltnis besteht - Restlaufzeit gr\u00f6\u00dfer 1 Jahr": {}, + "Besitzwechsel gegen Unternehmen- mit denen ein Beteiligungsverh\u00e4ltnis besteht- bundesbankf\u00e4hig": {}, + "Forderungen aus Lieferungen und Leistungen gegen Unternehmen- mit denen ein Beteiligungsverh\u00e4ltnis besteht": { + "account_type": "Receivable" + }, + "Forderungen aus Lieferungen und Leistungen gegen Unternehmen- mit denen ein Beteiligungsverh\u00e4ltnis besteht - Restlaufzeit bis 1 Jahr": {}, + "Forderungen aus Lieferungen und Leistungen gegen Unternehmen- mit denen ein Beteiligungsverh\u00e4ltnis besteht - Restlaufzeit gr\u00f6\u00dfer 1 Jahr": {}, + "Forderungen gegen Unternehmen- mit denen ein Beteiligungsverh\u00e4ltnis besteht - Restlaufzeit bis 1 Jahr": {}, + "Forderungen gegen Unternehmen- mit denen ein Beteiligungsverh\u00e4ltnis besteht - Restlaufzeit gr\u00f6\u00dfer 1 Jahr": {} + } + }, + "Forderungen gegen Unternehmen- mit denen ein Beteiligungsverh\u00e4ltnis besteht H-Saldo": { + "Wertberichtigungen zu Forderungen mit einer Restlaufzeit bis zu 1 Jahr gegen Unternhemen- mit denen ein Beteiligungsverh\u00e4ltnis besteht": {}, + "Wertberichtigungen zu Forderungen mit einer Restlaufzeit von mehr als 1 Jahr gegen Unternhemen- mit denen ein Beteiligungsverh\u00e4ltnis besteht": {} + }, + "Forderungen gegen verbundene Unternehmen H-Saldo": { + "Wertberichtigungen zu Forderungen mit einer Restlaufzeit bis zu 1 Jahr gegen verbundene Unternehmen": {}, + "Wertberichtigungen zu Forderungen mit einer Restlaufzeit von mehr als 1 Jahr gegen verbundene Unternehmen": {} + }, + "Forderungen gegen verbundene Unternehmen oder Verbindlichkeiten gegen\u00fcber verbundenen Unternehmen": { + "Forderungen gegen verbundene Unternehmen ": { + "Besitzwechsel gegen verbundene Unternehmen": {}, + "Besitzwechsel gegen verbundene Unternehmen - Restlaufzeit bis 1 Jahr": {}, + "Besitzwechsel gegen verbundene Unternehmen - Restlaufzeit gr\u00f6\u00dfer Jahr": {}, + "Besitzwechsel gegen verbundene Unternehmen- bundesbankf\u00e4hig": {}, + "Forderungen aus Lieferungen und Leistungen gegen verbundenen Unternehmen": { + "account_type": "Receivable" + }, + "Forderungen aus Lieferungen und Leistungen gegen verbundenen Unternehmen - Restlaufzeit bis 1 Jahr": {}, + "Forderungen aus Lieferungen und Leistungen gegen verbundenen Unternehmen - Restlaufzeit gr\u00f6\u00dfer 1 Jahr": {}, + "Forderungen gegen verbundene Unternehmen - Restlaufzeit bis 1 Jahr. ": {}, + "Forderungen gegen verbundene Unternehmen - Restlaufzeit gr\u00f6\u00dfer 1 Jahr. ": {} + } + }, + "Sonstige Verbindlichkeiten S-Saldo": { + "Verrechnungskonto erhaltene Anzahlungen bei Buchungen \u00fcber Debitorenkonto": {} + }, + "Sonstige Verm\u00f6gensgegenst\u00e4nde": { + "Agenturwarenabrechnung": {}, + "Anspr\u00fcche aus R\u00fcckdeckungsversicherungen": {}, + "Forderungen an das Finanzamt aus abgef\u00fchrtem Bauabzugsbetrag": {}, + "Forderungen aus einrichteten Verbrauchsteuern": {}, + "Genossenschaftsanteile zum kurzfristigen Verbleib": {}, + "GmbH-Anteile zum kurzfristigen Verbleib": {}, + "K\u00f6rperschaftsteuerguthaben nach \u00a7 37 KStG - Restlaufzeit bis 1 Jahr": {}, + "K\u00f6rperschaftsteuerguthaben nach \u00a7 37 KStG - Restlaufzeit gr\u00f6\u00dfer 1 Jahr": {}, + "K\u00f6rperschaftsteuerr\u00fcckforderung": {}, + "Sonstige Verm\u00f6gensgegenst\u00e4nde": { + "Darlehen": {}, + "Darlehen - Restlaufzeit bis 1 jahr": {}, + "Darlehen - Restlaufzeit gr\u00f6\u00dfer 1 jahr": {}, + "Forderung gegen Aufsichtsrats- und Beirats- Mitglieder": {}, + "Forderung gegen Aufsichtsrats- und Beirats- Mitglieder - Restlaufzeit bis 1 Jahr": {}, + "Forderung gegen Aufsichtsrats- und Beirats- Mitglieder - Restlaufzeit gr\u00f6\u00dfer 1 Jahr": {}, + "Forderungen gegen Gesellschafter": {}, + "Forderungen gegen Gesellschafter - Restlaufzeit bis 1 Jahr": {}, + "Forderungen gegen Gesellschafter - Restlaufzeit gr\u00f6\u00dfer 1 Jahr": {}, + "Forderungen gegen Personal aus Lohn- und Gehaltsabrechnung": {}, + "Forderungen gegen Personal aus Lohn- und Gehaltsabrechnung - Restlaufzeit bis 1 Jahr": {}, + "Forderungen gegen Personal aus Lohn- und Gehaltsabrechnung - Restlaufzeit gr\u00f6\u00dfer 1 Jahr": {}, + "Forderungen gegen Vorstandsmitglieder und Gesch\u00e4ftsf\u00fchrer": {}, + "Forderungen gegen Vorstandsmitglieder und Gesch\u00e4ftsf\u00fchrer - Restlaufzeit bis 1 Jahr": {}, + "Forderungen gegen Vorstandsmitglieder und Gesch\u00e4ftsf\u00fchrer - Restlaufzeit gr\u00f6\u00dfer 1 Jahr": {}, + "Kautionen ": {}, + "Kautionen - Restlaufzeit bis 1 Jahr": {}, + "Kautionen - Restlaufzeit gr\u00f6\u00dfer 1 Jar": {}, + "Sonstige Verm\u00f6gensgegenst\u00e4nde - Restlaufzeit bis 1 Jahr": {}, + "Sonstige Verm\u00f6gensgegenst\u00e4nde - Restlaufzeit gr\u00f6\u00dfer 1 Jahr": {} + }, + "Steuererstattungsanspruch gegen\u00fcber andere EG-L\u00e4ndern": {}, + "Steuer\u00fcberzahlungen": {}, + "Umsatzsteuerforderung": {}, + "Umsatzsteuerforderungen Vorjahr": {}, + "Umsatzsteuerforderungen fr\u00fchere Jahre": {} + }, + "Sonstige Verm\u00f6gensgegenst\u00e4nde oder sonstige Verbindlichkeiten": { + "Abziehbare Vorsteuer": {}, + "Abziehbare Vorsteuer 16%": {}, + "Abziehbare Vorsteuer 19%": {}, + "Abziehbare Vorsteuer 7%": {}, + "Abziehbare Vorsteuer aus der Auslagerung von Gegenst\u00e4nden aus einem Unsatzsteuerlager": {}, + "Abziehbare Vorsteuer aus innergemeinschaftlichem Erwerb": {}, + "Abziehbare Vorsteuer aus innergemeinschaftlichem Erwerb 16%": {}, + "Abziehbare Vorsteuer aus innergemeinschaftlichem Erwerb 19%": {}, + "Abziehbare Vorsteuer aus innergemeinschaftlichem Erwerb von Neufahrzeugen von Lieferanten ohne Ust-Identifikationsnummer": {}, + "Abziehbare Vorsteuer nach \u00a7 13b UStG ": {}, + "Abziehbare Vorsteuer nach \u00a7 13b UStG 16%": {}, + "Abziehbare Vorsteuer nach \u00a7 13b UStG 19%": {}, + "Aufl\u00f6sung Vorsteuer aus Vorjahr \u00a7 4/3 EStG": {}, + "Aufzuteilende Vorsteuer": {}, + "Aufzuteilende Vorsteuer 16%": {}, + "Aufzuteilende Vorsteuer 19%": {}, + "Aufzuteilende Vorsteuer 7%": {}, + "Aufzuteilende Vorsteuer aus innergemeinschaftlichem Erwerb": {}, + "Aufzuteilende Vorsteuer aus innergemeinschaftlichem Erwerb 19%": {}, + "Aufzuteilende Vorsteuer nach \u00a7\u00a7 13a/13b UStG": {}, + "Aufzuteilende Vorsteuer nach \u00a7\u00a7 13a/13b UStG 16%": {}, + "Aufzuteilende Vorsteuer nach \u00a7\u00a7 13a/13b UStG 19%": {}, + "Bezahlte Einfuhrumsatzsteuer": {}, + "Durchlaufende Posten": {}, + "Fremdgeld": {}, + "Gegenkonto Vorsteuer \u00a7 4/3 EStG": {}, + "Gegenkonto f\u00fcr Vorsteuer nach Durchschnittss\u00e4tzen f\u00fcr \u00a7 4 Abs. 3 EStG": {}, + "Geldtransit": {}, + "Nachtr\u00e4glich abziehbare Vorsteuer- \u00a7 15a Abs. 1 UStG- bewegliche Wirtschaftsg\u00fcter": {}, + "Nachtr\u00e4glich abziehbare Vorsteuer- \u00a7 15a Abs. 2 UStG": {}, + "Nat\u00fcrlich abziehbare Vorsteuer- \u00a7 15a Abs. 1 UStG- unbewegliche Wirtschaftsg\u00fcter": {}, + "Umsatzsteuerforderungen laufendes Jahr": {}, + "Verrechnungskonto Gewinnermittlung \u00a7 4/3 EStG- ergebniswirksam": {}, + "Verrechnungskonto Gewinnermittlung \u00a7 4/3 EStG- nicht ergebniswirksam": {}, + "Verrechnungskonto Ist-Versteuerung": {}, + "Vorsteuer aus Investitionen \u00a7 4/3 EStG": {}, + "Vorsteuer im Folgejahr abziehbar": {}, + "Vorsteuer nach allgemeinen Durchschnittss\u00e4tzen UStVA Kz. 63": {}, + "Wirtschaftsg\u00fcter des Umlaufverm\u00f6gens gem\u00e4\u00df \u00a74 Abs. 3 Satz 4 EStG": {}, + "Zur\u00fcckzahlende Vorsteuer- \u00a7 15a Abs. 1 UStG- unbewegliche Wirtschaftsg\u00fcter": {}, + "Zur\u00fcckzuzahlende Vorsteuer- \u00a7 15a Abs. 1 UStG- bewegliche Wirtschaftsg\u00fcter": {}, + "Zur\u00fcckzuzahlende Vorsteuer- \u00a7 15a Abs. 2 UStG": {}, + "\u00fcberleitungskonto Kostenstellen": {} + } + }, + "Kassenbestand- Bundesbankguthaben- Guthaben bei Kreditinstituten und Schecks": { + "Kassenbestand - Bundesbankguthaben - Guthaben b. Kreditinstit. u. Schecks o. Verbindlichk. geg. Kreditinstituten": { + "Bank": {}, + "Bank 1": {}, + "Bank 2": {}, + "Bank 3": {}, + "Bank 4": {}, + "Bank 5": {}, + "Bundesbankguthaben": {}, + "Finanzmittelanlagen im Rahmen der Kurzfristigen Finanzdisposition": {}, + "LZB-Guthaben": {}, + "Postbank": {}, + "Postbank 1": {}, + "Postbank 2": {}, + "Postbank 3": {}, + "Verbindlichkeiten gegen\u00fcber Kreditinstituten (nicht im Finanzmittelfonds enthalten)": {} + }, + "Kassenbestand- Bundesbankguthaben- Guthaben bei Kreditinstituten und Schecks": { + "Kasse ": { + "Nebenkasse 1": {}, + "Nebenkasse 2": {} + }, + "Schecks": {} + } + }, + "Vorr\u00e4te": { + "Erhaltene Anzahlungen auf Bestellungen": { + "Erhaltene Anzahlungen auf Bestellungen (": {} + }, + "Fertige Erzeugnisse und Waren": { + "* Lager Bestand Zwischenkonto": {}, + "* Lager Bestandswert Korrektur": {}, + "* Lager Differenzkorrektur Gewinn / Verlust": {}, + "* Lager Differenzkorrektur Marktwert": {}, + "Fertige Erzeugnisse (Bestand)": {}, + "Fertige Erzeugnisse und Waren (Bestand)": {}, + "Waren (Bestand)": {} + }, + "Geleistete Anzahlungen ": { + "Geleistete Anzahlungen auf Vorr\u00e4te": { + "Geleistete Anzahlungen 15% Vorsteuer": {}, + "Geleistete Anzahlungen 16% Vorsteuer": {}, + "Geleistete Anzahlungen 19% Vorsteuer": {}, + "Geleistete Anzahlungen 7% Vorsteuer": {} + } + }, + "In Arbeit befindliche Auftr\u00e4ge ": { + "In Arbeit befindliche Auftr\u00e4ge ": {} + }, + "In Ausf\u00fchrung befindliche Bauauftr\u00e4ge": { + "In Ausf\u00fchrung befindliche Bauauftr\u00e4ge": {} + }, + "Roh- Hilfs- und Betriebsstoffe": { + "Roh- Hilfs- und Betriebsstoffe (Bestand)": {} + }, + "Unfertige Erzeugnisse- unfertige Leistungen": { + "Unfertige Erzeugnisse": {}, + "Unfertige Erzeugnisse- unfertige Leistungen (Bestand)": {}, + "Unfertige Leistungen": {} + } + }, + "Wertpapiere": { + "Anteile an verbundenen Unternehmen": { + "Anteile an herrschender oder mit Mehrheit beteiligter Gesellschaft": {}, + "Anteile an verbundenen Unternehmen (Umlaufverm\u00f6gen)": {} + }, + "Eigene Anteile ": { + "Eigene Anteile ": {} + }, + "Sonstige Wertpapiere": { + "Sonstige Wertpapiere": { + "Andere Wertpapiere mit unwesentlichen Wertschwankungen im Sinne Textziffer 18 DRS 2": {}, + "Finanzwechsel": {}, + "Wertpapieranlagen im Rahmen der Kurzfristigen Finanzdisposition ": {} + } + } + } + } + }, + "Bilanz - Passiva": { + "Eigenkapital": { + "Gewinnr\u00fccklagen": { + "Andere Gewinnr\u00fccklagen": { + "Andere Gewinnr\u00fccklagen ": { + "Eigenkapitalanteil von Wertaufholungen": {} + } + }, + "Gesetzliche R\u00fccklagen": { + "Gesetzliche R\u00fccklagen": {} + }, + "R\u00fccklage f\u00fcr Eigene Anteile": { + "R\u00fccklage f\u00fcr Eigene Anteile": {} + }, + "Satzungsm\u00e4\u00dfige R\u00fccklagen": { + "Satzungsm\u00e4\u00dfige R\u00fccklagen": {} + } + }, + "Gewinnvortrag / Verlustvortrag vor Verwendung": { + "Gewinnvortrag / Verlustvortrag": { + "Gewinnvortrag vor Verwendung": {}, + "Verlustvortrag vor Verwendung": {} + }, + "Vortrag auf neue Rechnung ": { + "Vortrag auf neue Rechnung (Bilanz)": {} + } + }, + "Gezeichnetes Kapital": { + "Gezeichnetes Kapital": { + "Gezeichnetes Kapital": {} + }, + "Nicht eingeforderte ausstehende Einlagen": { + "Ausstehende Einlagen auf das gezeichnete Kapital- nicht eingefordert (Passivausweis- von gezeichnetem Kapital offen abgesetzt eingeforderte ausstehende Einlagen s. Konto 1298)": {} + } + }, + "Kapital Teilhaber": { + "(zur freien Verf\u00fcgung )": {}, + "Gesellschafter-Darlehen": {}, + "Kommandit-Kapital": {}, + "Verlustausgleichskonto": {} + }, + "Kapital Vollhafter / Einzelunternehmer": { + "(zur freien Verf\u00fcgung )": {}, + "Festkapital": {}, + "Gesellschafter-Darlehen": {}, + "Variables Kapital": {} + }, + "Kapitalr\u00fccklage": { + "Kapitalr\u00fccklage": { + "Kapitalr\u00fccklage": { + "Andere Zuzahlungen in das Eigenkapital ": {}, + "Eingefordertes Nachschusskapital (Gegenkonto 1299)": {}, + "Kapitalr\u00fccklage durch Ausgabe von Anteilen \u00fcber Nennbetrag": {}, + "Kapitalr\u00fccklage durch Ausgabe von Schuldverschreibungen f\u00fcr Wandlungsrechte und Optionsrechte zum Erwerb von Anteilen": {}, + "Kapitalr\u00fccklage durch Zuzahlungen gegen Gew\u00e4hrung eines Vorzugs f\u00fcr Anteile": {} + } + } + }, + "Privat Teilhafter": { + "Ausgew\u00f6hnliche Belastungen": {}, + "Grundst\u00fccksaufwand": {}, + "Grundst\u00fccksertrag": {}, + "Privateinlagen": {}, + "Privatentnahmen allgemein": {}, + "Privatsteuern": {}, + "Sonderausgaben beschr\u00e4nkt abzugsf\u00e4hig": {}, + "Sonderausgaben unbeschr\u00e4nkt abzugsf\u00e4hig ": {}, + "Unentgeltliche Wertabgaben": {}, + "Zuwendungen- Spenden": {} + }, + "Privat Vollhafter/ Einzelunternehmer": { + "Ausgew\u00f6hnliche Belastungen": {}, + "Grundst\u00fccksaufwand": {}, + "Grundst\u00fccksaufwand (Umsatzsteuerschl\u00fcssel m\u00f6glich)": {}, + "Grundst\u00fccksertrag": {}, + "Grundst\u00fccksertrag ( Umsatzsteuerschl\u00fcssel m\u00f6glich)": {}, + "Privateinlagen": {}, + "Privatentnahmen allgemein": {}, + "Privatsteuern": {}, + "Sonderausgaben beschr\u00e4nkt abzugsf\u00e4hig": {}, + "Sonderausgaben unbeschr\u00e4nkt abzugsf\u00e4hig ": {}, + "Unentgeltliche Wertabgaben": {}, + "Zuwendungen- Spenden": {} + }, + "Sonderposten mit R\u00fccklageanteil": { + "Sonderposten aus der W\u00e4hrungsumstellung auf den Euro": { + "Sonderposten aus der W\u00e4hrungsumstellung auf den Euro": {} + }, + "Sonderposten f\u00fcr Zusch\u00fcsse und Zulagen": { + "Sonderposten f\u00fcr Zusch\u00fcsse und Zulagen": {} + }, + "Sonderposten mit R\u00fccklageanteil": { + "Sonderposten mit R\u00fccklageanteil f\u00fcr F\u00f6rderung nach \u00a7 3 ZonenRFG / \u00a74-6 F\u00f6rdergebietsG": {}, + "Sonderposten mit R\u00fccklageanteil nach Abschnitt 35 EStG": {}, + "Sonderposten mit R\u00fccklageanteil nach \u00a7 1 EntwLStG": {}, + "Sonderposten mit R\u00fccklageanteil nach \u00a7 14 BerlinFG": {}, + "Sonderposten mit R\u00fccklageanteil nach \u00a7 4d EStG": {}, + "Sonderposten mit R\u00fccklageanteil nach \u00a7 52 Abs. 16 EStG": {}, + "Sonderposten mit R\u00fccklageanteil nach \u00a7 6b EStG": {}, + "Sonderposten mit R\u00fccklageanteil nach \u00a7 6d EStG": {}, + "Sonderposten mit R\u00fccklageanteil nach \u00a7 79 EStDV": {}, + "Sonderposten mit R\u00fccklageanteil nach \u00a7 7d EStG": {}, + "Sonderposten mit R\u00fccklageanteil nach \u00a7 7g Abs. 1 EStG": {}, + "Sonderposten mit R\u00fccklageanteil nach \u00a7 7g Abs. 3 u. 7 EStG": {}, + "Sonderposten mit R\u00fccklageanteil nach \u00a7 80 EStDV": {}, + "Sonderposten mit R\u00fccklageanteil nach \u00a7 82a EStDV": {}, + "Sonderposten mit R\u00fccklageanteil nach \u00a7 82d EStDV": {}, + "Sonderposten mit R\u00fccklageanteil nach \u00a7 82e EStDV": {}, + "Sonderposten mit R\u00fccklageanteil steuerfreie R\u00fccklagen": {}, + "Sonderposten mit R\u00fccklageanteil- Sonderabschreibung": {} + } + } + }, + "Fremdkapital": { + "Rechnungsabgrenzungsposten": { + "Rechnungsabgrenzungsposten": { + "Passive Rechnungsabgrenzung": {} + }, + "Sonstige Passiva oder sontige Aktiva": { + "Abgrenzungen zur unterj\u00e4hrigen Kostenverrechnung f\u00fcr BWA": {} + } + }, + "R\u00fcckstellungen ": { + "R\u00fcckstellungen f\u00fcr Pensionen und \u00e4hnliche Verpflichtungen": { + "R\u00fcckstellungen f\u00fcr Pensionen und \u00e4hnliche Verpflichtungen": { + "Pensionsr\u00fcckstellungen": {}, + "R\u00fcckstellungen f\u00fcr Pensions\u00e4hnliche Verpflichtungen": {} + } + }, + "Sonstige R\u00fcckstellungen": { + "Sonstige R\u00fcckstellungen": { + "Aufwandsr\u00fcckstellungen gem\u00e4\u00df \u00a7 249 Abs. 2 HGB": {}, + "R\u00fcckstellungen f\u00fcr Abraum- und Abfallbeseitigung": {}, + "R\u00fcckstellungen f\u00fcr Abschluss- und Pr\u00fcfungskosten": {}, + "R\u00fcckstellungen f\u00fcr Gew\u00e4hrleistungen (Gegenkonto 6790)": {}, + "R\u00fcckstellungen f\u00fcr Personelkosten": {}, + "R\u00fcckstellungen f\u00fcr Umweltschutz": {}, + "R\u00fcckstellungen f\u00fcr drohende Verluste aus schwebenden Gesch\u00e4ften": {}, + "R\u00fcckstellungen f\u00fcr unterlassene Aufwendungenn f\u00fcr Instandhaltung- Nachholung in den ersten drei Monaten": {}, + "R\u00fcckstellungen f\u00fcr unterlassene Aufwendungenn f\u00fcr Instandhaltung- Nachholung innerhalb des 4. bis 12. Monats": {}, + "R\u00fcckstellungen zur Erf\u00fcllung der Aufbewahrungspflichten": {} + } + }, + "Steuerr\u00fcckstellungen": { + "Steuerr\u00fcckstellungen": { + "Gewerbesteuerr\u00fcckstellung": {}, + "K\u00f6rperschaftsteuerr\u00fcckstellung": {}, + "R\u00fcckstellung f\u00fcr latente Steuern ": {} + } + } + }, + "Verbindlichkeiten ": { + "Anleihen": { + "Anleihen- nicht konvertibel": { + "Anleihen- konvertibel": {}, + "Anleihen- konvertibel Restlaufzeit 1 bis 5 Jahre": {}, + "Anleihen- konvertibel Restlaufzeit bis 1 Jahr": {}, + "Anleihen- konvertibel Restlaufzeit gr\u00f6\u00dfer 5 Jahr": {}, + "Anleihen- nicht konvertibel Restlaufzeit 1 bis 5 Jahre": {}, + "Anleihen- nicht konvertibel Restlaufzeit bis 1 Jahr": {}, + "Anleihen- nicht konvertibel Restlaufzeit gr\u00f6\u00dfer 5 Jahre ": {} + } + }, + "Erhaltene Anzahlungen auf Bestellungen": { + "Erhaltene Anzahlungen auf Bestellungen": { + "Erhaltene Anzahlungen 15% USt": {}, + "Erhaltene Anzahlungen 16% USt": {}, + "Erhaltene Anzahlungen 7% USt": {}, + "Erhaltene Anzahlungen Restlaufzeit 1 bis 5 Jahre": {}, + "Erhaltene Anzahlungen Restlaufzeit bis 1 Jahr": {}, + "Erhaltene Anzahlungen Restlaufzeit gr\u00f6\u00dfer 5 Jahre": {}, + "Erhaltene- versteuerte Anzahlungen 19% Ust (Verbindlichkeiten)": {} + } + }, + "Sonstige Verbindlichkeiten ": { + "Sonstige Verbindlichkeiten": { + "(frei- in Bilanz kein Restlaufzeit vermerkt)": {}, + "Agenturwarenabrechnungen": {}, + "Darlehen": {}, + "Darlehen - Restlaufzeit 1 bis 5 jahre": {}, + "Darlehen - Restlaufzeit bis 1 jahr": {}, + "Darlehen - Restlaufzeit gr\u00f6\u00dfer 5 jahre": {}, + "Darlehen atypisch stiller Gesellschaftler ": {}, + "Darlehen atypisch stiller Gesellschaftler - Restlaufzeit 1 bis 5 Jahre": {}, + "Darlehen atypisch stiller Gesellschaftler - Restlaufzeit bis 1 Jahr": {}, + "Darlehen atypisch stiller Gesellschaftler - Restlaufzeit gr\u00f6\u00dfer 5 Jahre": {}, + "Darlehen typisch stiller Gesellschaftler": {}, + "Darlehen typisch stiller Gesellschaftler - Restlaufzeit 1 bis 5 Jahre": {}, + "Darlehen typisch stiller Gesellschaftler - Restlaufzeit bis 1 Jahr": {}, + "Darlehen typisch stiller Gesellschaftler - Restlaufzeit gr\u00f6\u00dfer 5 Jahre": {}, + "Erhaltene Kautionen": {}, + "Erhaltene Kautionen - Restlaufzeit 1 bis 5 Jahre": {}, + "Erhaltene Kautionen - Restlaufzeit bis 1 Jahr": {}, + "Erhaltene Kautionen - Restlaufzeit gr\u00f6\u00dfer 5 Jahre": {}, + "Gegenkonto 3500-3569 bei Aufteilung der Konten 3570-3598": {}, + "Kreditkartenabrechnung": {}, + "Partiarische Darlehen": {}, + "Partiarische Darlehen - Restlaufzeit 1 bis 5 Jahre": {}, + "Partiarische Darlehen - Restlaufzeit bis 1 Jahr": {}, + "Partiarische Darlehen - Restlaufzeit gr\u00f6\u00dfer 5 Jahre": {}, + "Sonstige Verbindlichkeiten - Restlaufzeit 1 bis 5 Jahre": {}, + "Sonstige Verbindlichkeiten - Restlaufzeit bis 1 Jahr": {}, + "Sonstige Verbindlichkeiten - Restlaufzeit gr\u00f6\u00dfer 5 Jahre": {}, + "Sonstige Verbindlichkeiten z.B. nach \u00a7 11 Abs. 2 Satz 2 EStG f\u00fcr \u00a7 4/3 EStG": {}, + "Verbindlichkeiten gegen\u00fcber Gesellschaftern ": {}, + "Verbindlichkeiten gegen\u00fcber Gesellschaftern - Restlaufzeit 1 bis 5 Jahre": {}, + "Verbindlichkeiten gegen\u00fcber Gesellschaftern - Restlaufzeit bis 1 Jahr": {}, + "Verbindlichkeiten gegen\u00fcber Gesellschaftern - Restlaufzeit gr\u00f6\u00dfer 5 Jahre": {}, + "Verbindlichkeiten gegen\u00fcber Gesellschaftern f\u00fcr offene Aussch\u00fcttungen": {} + }, + "Steuerzahlungen an andere EG-L\u00e4nder": {}, + "Umsatzsteuer aus im anderen EG-Land steuerpflichtigen Lieferungen": {}, + "Umsatzsteuer aus im anderen EG-Land steuerpflichtigen sonstigen Leistungen/Werlieferungen": {}, + "Verbindlichkeiten an das Finanzamt aus abzuf\u00fchrendem Bauabzugsbetrag": {}, + "Verbindlichkeiten aus Betriebssteuern und -abgaben": {}, + "Verbindlichkeiten aus Betriebssteuern und -abgaben - Restlaufzeit 1 bis 5 Jahre": {}, + "Verbindlichkeiten aus Betriebssteuern und -abgaben - Restlaufzeit bis 1 Jahr": {}, + "Verbindlichkeiten aus Betriebssteuern und -abgaben - Restlaufzeit gr\u00f6\u00dfer 5 Jahre": {}, + "Verbindlichkeiten aus Einbehaltungen (KapESt und Solz auf KapESt)": {}, + "Verbindlichkeiten aus Lohn und Gehalt": {}, + "Verbindlichkeiten aus Verm\u00f6gensbildung ": {}, + "Verbindlichkeiten aus Verm\u00f6gensbildung - Restlaufzeit 1 bis 5 Jahre": {}, + "Verbindlichkeiten aus Verm\u00f6gensbildung - Restlaufzeit bis 1 Jahr": {}, + "Verbindlichkeiten aus Verm\u00f6gensbildung - Restlaufzeit gr\u00f6\u00dfer 5 Jahre": {}, + "Verbindlichkeiten f\u00fcr Einbehaltungen von Arbeitnehmern": {}, + "Verbindlichkeiten f\u00fcr Verbrauchsteuern": {}, + "Verbindlichkeiten im Rahmen der sozialen Sicherheit": {}, + "Verbindlichkeiten im Rahmen der sozialen Sicherheit (f\u00fcr \u00a7 4/3 EStG)": {}, + "Verbindlichkeiten im Rahmen der sozialen Sicherheit - Restlaufzeit 1 bis 5 Jahre": {}, + "Verbindlichkeiten im Rahmen der sozialen Sicherheit - Restlaufzeit bis 1 Jahr": {}, + "Verbindlichkeiten im Rahmen der sozialen Sicherheit - Restlaufzeit gr\u00f6\u00dfer 5 Jahre": {}, + "Voraussichtliche Beitragsschuld gegen\u00fcber den Sozialversicherungstr\u00e4gern": {} + }, + "Sonstige Verm\u00f6gensgegenst\u00e4nde H-Saldo": { + "Verrechnungskonto geleistete Anzahlungen bei Buchung \u00fcber Kreditorenkonto": {} + }, + "Sonstige Verm\u00f6gensgegenst\u00e4nde oder sonstige Verbindlichkeiten": { + "Einfuhrumsatzsteuer aufgeschoben bis": {}, + "Gewinnverf\u00fcgungskonto stille Gesellschafter": {}, + "In Rechnung unrichtig oder unberechtigt ausgewiesene Steuerbetr\u00e4ge- UStVA Kz. 69": {}, + "Lohn- und Gehaltsverrechnungskonto": { + "Lohn- und Gehaltsverrechnung \u00a7 11 Abs. 2 EStG f\u00fcr \u00a7 a Abs. 3 EStG": {} + }, + "Nachsteuer- UStVA Kz. 65": {}, + "Sonstige Verrechnungskonten (Interimskonto)": {}, + "Umsatzsteuer": {}, + "Umsatzsteuer 16%": {}, + "Umsatzsteuer 19%": {}, + "Umsatzsteuer 7%": {}, + "Umsatzsteuer Vorjahr": {}, + "Umsatzsteuer aus der Auslagerung von Gegenst\u00e4nden aus einem Umsatzsteuerlager": {}, + "Umsatzsteuer aus im Inland steuerpflichtigen EG-Lieferungen": {}, + "Umsatzsteuer aus im Inland steuerpflichtigen EG-Lieferungen 19%": {}, + "Umsatzsteuer aus innergemeinschaftlichem Erwerb ": {}, + "Umsatzsteuer aus innergemeinschaftlichem Erwerb 16%": {}, + "Umsatzsteuer aus innergemeinschaftlichem Erwerb 19%": {}, + "Umsatzsteuer aus innergemeinschaftlichem Erwerb ohne Vorsteuerabzug": {}, + "Umsatzsteuer aus innergemeinschaftlichem Erwerb von Neufahrzeugen von Lieferanten ohne Umsatzsteuer-Identifikationsnummer": {}, + "Umsatzsteuer fr\u00fchere Jahre": {}, + "Umsatzsteuer laufendes Jahr": {}, + "Umsatzsteuer nach \u00a713b UStG": {}, + "Umsatzsteuer nach \u00a713b UStG 16%": {}, + "Umsatzsteuer nach \u00a713b UStG 19%": {}, + "Umsatzsteuer- Vorauszahlungen": {}, + "Umsatzsteuer- Vorauszahlungen 1/11": {}, + "Verbindlichkeiten aus Lohn- und Kirchensteuer": {} + }, + "Steuerr\u00fcckstellungen oder sonstige Verm\u00f6gensgegenst\u00e4nde ": { + "Umsatzsteuer nicht f\u00e4llig": {}, + "Umsatzsteuer nicht f\u00e4llig 16%": {}, + "Umsatzsteuer nicht f\u00e4llig 19%": {}, + "Umsatzsteuer nicht f\u00e4llig 7%": {}, + "Umsatzsteuer nicht f\u00e4llig aus im Inland steuerpflichtigen EG-Lieferungen": {}, + "Umsatzsteuer nicht f\u00e4llig aus im Inland steuerpflichtigen EG-Lieferungen 16%": {}, + "Umsatzsteuer nicht f\u00e4llig aus im Inland steuerpflichtigen EG-Lieferungen 19%": {} + }, + "Verbindlichkeiten aus Lieferungen und Leistungen S-Saldo oder sonstige Verm\u00f6gensgegenst\u00e4nde H-Saldo": { + "Gegenkonto 3335-3348- 3420-3449- 3470-3499 bei Aufteilung Kreditorenkonto": {} + }, + "Verbindlichkeiten aus Lieferungen und Leistungen oder sonstige Verm\u00f6gensgegenst\u00e4nde": { + "Verbindlichkeiten aus Lieferungen und Leistungen ": { + "Gegenkonto 3305-3307 bei Aufteilung der Verbindlichkeiten nach Steuers\u00e4tzen (E\u00fcR)": {}, + "Lieferanten Verbindlichkeiten Dienstleistungen": { + "account_type": "Payable" + }, + "Verbindlichkeiten aus Lieferungen und Leistungen f\u00fcr Investitionen f\u00fcr \u00a7 4/3 EStG": { + "account_type": "Payable" + }, + "Verbindlichkeiten aus Lieferungen und Leistungen gegen\u00fcber Gesellschaftern ": { + "account_type": "Payable" + }, + "Verbindlichkeiten aus Lieferungen und Leistungen gegen\u00fcber Gesellschaftern Restlaufzeit 1 bis 5 Jahre": {}, + "Verbindlichkeiten aus Lieferungen und Leistungen gegen\u00fcber Gesellschaftern Restlaufzeit bis 1 Jahr": {}, + "Verbindlichkeiten aus Lieferungen und Leistungen gegen\u00fcber Gesellschaftern Restlaufzeit gr\u00f6\u00dfer 5 Jahre": {}, + "Verbindlichkeiten aus Lieferungen und Leistungen ohne Kontokorrent ": {}, + "Verbindlichkeiten aus Lieferungen und Leistungen ohne Kontokorrent Restlaufzeit 1 bis 5 Jahre": {}, + "Verbindlichkeiten aus Lieferungen und Leistungen ohne Kontokorrent Restlaufzeit bis 1 Jahr": {}, + "Verbindlichkeiten aus Lieferungen und Leistungen ohne Kontokorrent Restlaufzeit gr\u00f6\u00dfer 5 Jahre": {}, + "Verbindlichkeiten aus Lieferungen und Leistungen ohne Vorsteuer (E\u00fcR)": { + "account_type": "Payable" + }, + "Verbindlichkeiten aus Lieferungen und Leistungen zum allgemeinen Umsatzsteuersatz (E\u00fcR)": { + "account_type": "Payable" + }, + "Verbindlichkeiten aus Lieferungen und Leistungen zum erm\u00e4\u00dfigten Umsatzsteuersatz (E\u00fcR)": { + "account_type": "Payable" + } + } + }, + "Verbindlichkeiten aus der Annahme gezogener Wechsel und aus der Ausstellung eigener Wechsel": { + "Verbindlichkeiten aus der Annahme gezogener Wechsel und aus der Ausstellung eigener Wechsel": { + "Verbindlichkeiten aus der Annahme gezogener Wechsel und aus der Ausstellung eigener Wechsel Restlaufzeit 1 bis 5 Jahre": {}, + "Verbindlichkeiten aus der Annahme gezogener Wechsel und aus der Ausstellung eigener Wechsel Restlaufzeit bis 1 Jahr": {}, + "Verbindlichkeiten aus der Annahme gezogener Wechsel und aus der Ausstellung eigener Wechsel Restlaufzeit gr\u00f6\u00dfer 5 Jahre": {} + } + }, + "Verbindlichkeiten gegen\u00fcber Kreditinstituten ": { + "Gegenkonto 3159-3209 bei Aufteilung der Konten 3210-3248": {} + }, + "Verbindlichkeiten gegen\u00fcber Kreditinstituten oder Kassenbestand- Bundesbankguthaben- Guthaben bei Kreditinstituten und Schecks": { + "Verbindlichkeiten gegen\u00fcber Kreditinstituten ": { + "(frei- in Bilanz kein Restlaufzeit vermerkt)": {}, + "Verbindlichkeiten gegen\u00fcber Kreditinstituten Restlaufzeit 1 bis 5 Jahre": {}, + "Verbindlichkeiten gegen\u00fcber Kreditinstituten Restlaufzeit bis 1 Jahr": {}, + "Verbindlichkeiten gegen\u00fcber Kreditinstituten Restlaufzeit gr\u00f6\u00dfer 5 Jahre": {}, + "Verbindlichkeiten gegen\u00fcber Kreditinstituten aus Teilzahlungsvertr\u00e4gen": {}, + "Verbindlichkeiten gegen\u00fcber Kreditinstituten aus Teilzahlungsvertr\u00e4gen Restlaufzeit 1 bis 5 Jahre": {}, + "Verbindlichkeiten gegen\u00fcber Kreditinstituten aus Teilzahlungsvertr\u00e4gen Restlaufzeit bis 1 Jahr": {}, + "Verbindlichkeiten gegen\u00fcber Kreditinstituten aus Teilzahlungsvertr\u00e4gen Restlaufzeit gr\u00f6\u00dfer 5 Jahre": {} + } + }, + "Verbindlichkeiten gegen\u00fcber Unternehmen- mit denen ein Beteiligungsverh\u00e4ltnis besteht oder Forderungen gegen Unternehmen- mit denen ein Beteiligungsverh\u00e4ltnis besteht": { + "Verbindlichkeiten gegen\u00fcber Unternehmen- mit denen ein Beteiligungsverh\u00e4ltnis besteht ": { + "Verbindlichkeiten aus Lieferungen und Leistungen gegen\u00fcber Unternehmen- mit denen ein Beteiligungsverh\u00e4ltnis besteht": { + "account_type": "Payable" + }, + "Verbindlichkeiten aus Lieferungen und Leistungen gegen\u00fcber Unternehmen- mit denen ein Beteiligungsverh\u00e4ltnis besteht - Restlaufzeit 1 bis 5 Jahre": {}, + "Verbindlichkeiten aus Lieferungen und Leistungen gegen\u00fcber Unternehmen- mit denen ein Beteiligungsverh\u00e4ltnis besteht - Restlaufzeit bis 1 Jahr": {}, + "Verbindlichkeiten aus Lieferungen und Leistungen gegen\u00fcber Unternehmen- mit denen ein Beteiligungsverh\u00e4ltnis besteht - Restlaufzeit gr\u00f6\u00dfer 5 Jahre": {}, + "Verbindlichkeiten gegen\u00fcber Unternehmen- mit denen ein Beteiligungsverh\u00e4ltnis besteht Restlaufzeit 1 bis 5 Jahre": {}, + "Verbindlichkeiten gegen\u00fcber Unternehmen- mit denen ein Beteiligungsverh\u00e4ltnis besteht Restlaufzeit bis 1 Jahr": {}, + "Verbindlichkeiten gegen\u00fcber Unternehmen- mit denen ein Beteiligungsverh\u00e4ltnis besteht Restlaufzeit gr\u00f6\u00dfer 5 Jahre": {} + } + }, + "Verbindlichkeiten gegen\u00fcber verbundenen Unternehmen oder Forderungen gegen verbundene Unternehmen": { + "Verbindlichkeiten gegen\u00fcber verbundenen Unternehmen": { + "Verbindlichkeiten aus Lieferungen und Leistungen gegen\u00fcber verbundenen Unternehmen": { + "account_type": "Payable" + }, + "Verbindlichkeiten aus Lieferungen und Leistungen gegen\u00fcber verbundenen Unternehmen Restlaufzeit 1 bis 5 Jahre": {}, + "Verbindlichkeiten aus Lieferungen und Leistungen gegen\u00fcber verbundenen Unternehmen Restlaufzeit bis 1 Jahr": {}, + "Verbindlichkeiten aus Lieferungen und Leistungen gegen\u00fcber verbundenen Unternehmen Restlaufzeit gr\u00f6\u00dfer 5 Jahre": {}, + "Verbindlichkeiten gegen\u00fcber verbundenen Unternehmen Restlaufzeit 1 bis 5 Jahre": {}, + "Verbindlichkeiten gegen\u00fcber verbundenen Unternehmen Restlaufzeit bis 1 Jahr": {}, + "Verbindlichkeiten gegen\u00fcber verbundenen Unternehmen Restlaufzeit gr\u00f6\u00dfer 5 Jahre": {} + } + } + } + } + }, + "Vortrags- Kapital- und Statistische Konten": { + "Aufgliederung der R\u00fcckstellungen": { + "Gegenkonto zu Konto 9260 - 9268": {}, + "Kurzfristige R\u00fcckstellungen": {}, + "Langfristige R\u00fcckstellungen- au\u00dfer Pensionen": {}, + "Mittelfristige R\u00fcckstellungen": {} + }, + "Ausgleichsposten f\u00fcr aktivierte eigene Anteile und Bilanzierungshilfen": { + "Ausgleichsposten f\u00fcr aktivierte Bilanzierungshilfen": {}, + "Ausgleichsposten f\u00fcr aktivierte eigene Anteile ": {} + }, + "Eigenkapitalersetzende Gesellschafterdarlehen ": { + "Eigenkapitalersetzende Gesellschafterdarlehen ": {}, + "Gegenkonto zu 9250 und 9255": {}, + "Ungesicherte Gesellschafterdarlehen mit Restlaufzeit gr\u00f6\u00dfer 5 Jahre": {} + }, + "Einzahlungsverpflichtungen im Bereich der Forderungen": { + "Einzahlungsverpflichtungen Kommanditisten": {}, + "Einzahlungsverpflichtungen pers\u00f6nlich haftender Gesellschafter": {} + }, + "Kapital Personenhandelsgesellschaft Teilhafter": { + "Gesellschafter-Darlehen": {}, + "Verrechnungskonto f\u00fcr Einzahlungsverpflichtungen": {} + }, + "Kapital Personenhandelsgesellschaft Vollhafter": { + "Gesellschafter-Darlehen": {}, + "Verlust-/ Vortragskonto": {}, + "Verrechnungskonto f\u00fcr Einzahlungsverpflichtungen": {} + }, + "Nicht durch Verm\u00f6genseinlagen gedeckte Entnahmen": { + "Nicht durch Verm\u00f6genseinlagen gedeckte Entnahmen Kommanditisten": {}, + "Nicht durch Verm\u00f6genseinlagen gedeckte Entnahmen pers\u00f6nlich haftender Gesellschafter": {} + }, + "Passive Rechnungsabgrenzung": { + "Baukostenzusch\u00fcsse": {}, + "Forderungen aus Sachanlagenverk\u00e4ufen bei sonstigen Verm\u00f6gensgegenst\u00e4nden": {}, + "Forderungen aus Verk\u00e4ufen immaterielle Verm\u00f6gensgegenst\u00e4nde bei sonstigen Verm\u00f6gensgegenst\u00e4nden": {}, + "Forderungen aus Verk\u00e4ufen von Finanzanlagen bei sonstigen Verm\u00f6gensgegenst\u00e4nden": {}, + "Gegenkonto zu Konten 9230- 9238": {}, + "Gegenkonto zu Konto 9240-43": {}, + "Gegenkonto zu Konto 9245-47": {}, + "Investitionsverbindlichkeiten aus K\u00e4ufen von Finanzanlagen bei Leistungsverbindlichkeiten": {}, + "Investitionsverbindlichkeiten aus K\u00e4ufen von immateriellen Verm\u00f6gensgegenst\u00e4nden bei Leistungsverbindlichkeiten": {}, + "Investitionsverbindlichkeiten aus Sachanlagenk\u00e4ufen bei Leistungsverbindlichkeiten": {}, + "Investitionsverbindlichkeiten bei den Leistungsverbindlichkeiten": {}, + "Investitionszulagen ": {}, + "Investitionszusch\u00fcsse ": {} + }, + "Privat Teilhafter (f\u00fcr Verrechnung Gesellschafterdarlehen mit Eigenkapitalcharakter- Konto 9840-9849)": { + "Au\u00dfergew\u00f6hnliche Belastungen": {}, + "Grundst\u00fccksaufwand": {}, + "Grundst\u00fccksertrag": {}, + "Privateinlagen": {}, + "Privatentnahmen allgemein": {}, + "Privatsteuern": {}, + "Sonderausgaben beschr\u00e4nkt abzugsf\u00e4hig": {}, + "Sonderausgaben unbeschr\u00e4nkt abzugsf\u00e4hig": {}, + "Unentgeltliche Wertabgaben": {}, + "Zuwendungen- Spenden": {} + }, + "Statistische Konten f\u00fcr 4 Abs. 3 EStG": { + "Einlagen stiller Gesellschafter": { + "Einlagen stiller Gesellschafter": {} + }, + "Gegenkonto zu 9287 und 9288": {}, + "Gegenkonto zu 9290": {}, + "Gegenkonto zu 9292": {}, + "Mahngeb\u00fchren bei Buchungen \u00fcber Debitoren bei \u00a7 4 Abs. 3 EStG": {}, + "Statistisches Konto Fremdgeld": {}, + "Statistisches Konto steuerfreie Auslagen": {}, + "Steuerrechtlicher Ausgleichsposten": { + "Steuerrechtlicher Ausgleichsposten": {} + }, + "Zinsen bei Buchungen \u00fcber Debitoren bei \u00a7 4 Abs. 3 EStG": {} + }, + "Statistische Konten f\u00fcr Betriebswirtschaftliche Auswertungen (BWA)": { + "Anzahl Kreditkunden aufgelaufen": {}, + "Anzahl Kreditkunden monatlich": {}, + "Anzahl Rechnungen": {}, + "Anzahl der Barkunden": {}, + "Auftragsbestand": {}, + "Auftragseingang im Gesch\u00e4ftsjahr": {}, + "Besch\u00e4ftigte Personen": {}, + "Erweiterungsinvestitionen": {}, + "Gegenkonto f\u00fcr statistische Mengeneinheiten Konten 9101-9107 und Konten 9116-9118": {}, + "Gegenkonto zu Konten 9120- 9135-9140": {}, + "Gesch\u00e4ftsraum m2": {}, + "Unbezahlte Personen": {}, + "Verkaufskr\u00e4fte": {}, + "Verkaufsraum m2": {}, + "Verkaufstage": {} + }, + "Statistische Konten f\u00fcr Gewinnzuschlag": { + "Statistische Konten f\u00fcr den Gewinnzuschlag nach \u00a7\u00a7 6b- 6c und 7g EStG (Haben-Buchung)": {}, + "Statistische Konten f\u00fcr den Gewinnzuschlag- Gegenkonto zu 9890": {} + }, + "Statistische Konten f\u00fcr den GuV-Ausweis in \"Gutschrift bzw. Belastung auf Verbindlichkeitskonten\" bei den Zuordnungstabellen f\u00fcr PersHG nach KapCoRiLiG": { + "Anteil f\u00fcr Verbindlichkeitskonten": {}, + "Verrechnungskonto f\u00fcr Anteil Verbindlichkeitskonten": {} + }, + "Statistische Konten f\u00fcr den Kennziffernteil der Bilanz": { + "Besch\u00e4ftigte Personen": {}, + "Gegenkonto zu 9200": {}, + "Gegenkonto zu 9210": {}, + "Produktive L\u00f6hne": {} + }, + "Statistische Konten f\u00fcr die Kapitalkontenentwicklung": { + "Anteil f\u00fcr Konto 9840-49 Teilhafter": {}, + "Anteil f\u00fcr Konto Teilhafter 0080 ": {}, + "Anteil f\u00fcr Konto Teilhafter 0081": {}, + "Anteil f\u00fcr Konto Teilhafter 0082": {}, + "Anteil f\u00fcr Konto Teilhafter 0083": {}, + "Anteil f\u00fcr Konto Teilhafter 0084": {}, + "Anteil f\u00fcr Konto Teilhafter 0085": {}, + "Anteil f\u00fcr Konto Teilhafter 0086": {}, + "Anteil f\u00fcr Konto Teilhafter 0087": {}, + "Anteil f\u00fcr Konto Teilhafter 0088": {}, + "Anteil f\u00fcr Konto Teilhafter 0089": {}, + "Anteil f\u00fcr Konto Teilhafter 2050": {}, + "Anteil f\u00fcr Konto Teilhafter 2051": {}, + "Anteil f\u00fcr Konto Teilhafter 2052": {}, + "Anteil f\u00fcr Konto Teilhafter 2053": {}, + "Anteil f\u00fcr Konto Teilhafter 2054": {}, + "Anteil f\u00fcr Konto Teilhafter 2055": {}, + "Anteil f\u00fcr Konto Teilhafter 2056": {}, + "Anteil f\u00fcr Konto Teilhafter 2057": {}, + "Anteil f\u00fcr Konto Teilhafter 2058": {}, + "Anteil f\u00fcr Konto Teilhafter 2059": {}, + "Anteil f\u00fcr Konto Teilhafter 2060": {}, + "Anteil f\u00fcr Konto Teilhafter 2061": {}, + "Anteil f\u00fcr Konto Teilhafter 2062": {}, + "Anteil f\u00fcr Konto Teilhafter 2063": {}, + "Anteil f\u00fcr Konto Teilhafter 2064": {}, + "Anteil f\u00fcr Konto Teilhafter 2065": {}, + "Anteil f\u00fcr Konto Teilhafter 2066": {}, + "Anteil f\u00fcr Konto Teilhafter 2067": {}, + "Anteil f\u00fcr Konto Teilhafter 2068": {}, + "Anteil f\u00fcr Konto Teilhafter 2069": {}, + "Anteil f\u00fcr Konto Teilhafter 2070 ": {}, + "Anteil f\u00fcr Konto Teilhafter 2071": {}, + "Anteil f\u00fcr Konto Teilhafter 2072": {}, + "Anteil f\u00fcr Konto Teilhafter 2073": {}, + "Anteil f\u00fcr Konto Teilhafter 2074": {}, + "Anteil f\u00fcr Konto Teilhafter 2075": {}, + "Anteil f\u00fcr Konto Teilhafter 2076": {}, + "Anteil f\u00fcr Konto Teilhafter 2077": {}, + "Anteil f\u00fcr Konto Teilhafter 2078": {}, + "Anteil f\u00fcr Konto Teilhafter 2079": {}, + "Anteil f\u00fcr Konto Vollhafter 0060": {}, + "Anteil f\u00fcr Konto Vollhafter 0061": {}, + "Anteil f\u00fcr Konto Vollhafter 0062": {}, + "Anteil f\u00fcr Konto Vollhafter 0063": {}, + "Anteil f\u00fcr Konto Vollhafter 0064": {}, + "Anteil f\u00fcr Konto Vollhafter 0065": {}, + "Anteil f\u00fcr Konto Vollhafter 0066": {}, + "Anteil f\u00fcr Konto Vollhafter 0067": {}, + "Anteil f\u00fcr Konto Vollhafter 0068": {}, + "Anteil f\u00fcr Konto Vollhafter 0069": {}, + "Anteil f\u00fcr Konto Vollhafter 2000": {}, + "Anteil f\u00fcr Konto Vollhafter 2001": {}, + "Anteil f\u00fcr Konto Vollhafter 2002": {}, + "Anteil f\u00fcr Konto Vollhafter 2003": {}, + "Anteil f\u00fcr Konto Vollhafter 2004": {}, + "Anteil f\u00fcr Konto Vollhafter 2005": {}, + "Anteil f\u00fcr Konto Vollhafter 2006": {}, + "Anteil f\u00fcr Konto Vollhafter 2007": {}, + "Anteil f\u00fcr Konto Vollhafter 2008": {}, + "Anteil f\u00fcr Konto Vollhafter 2009": {}, + "Anteil f\u00fcr Konto Vollhafter 2010": {}, + "Anteil f\u00fcr Konto Vollhafter 2011": {}, + "Anteil f\u00fcr Konto Vollhafter 2012": {}, + "Anteil f\u00fcr Konto Vollhafter 2013": {}, + "Anteil f\u00fcr Konto Vollhafter 2014": {}, + "Anteil f\u00fcr Konto Vollhafter 2015": {}, + "Anteil f\u00fcr Konto Vollhafter 2016": {}, + "Anteil f\u00fcr Konto Vollhafter 2017": {}, + "Anteil f\u00fcr Konto Vollhafter 2018": {}, + "Anteil f\u00fcr Konto Vollhafter 2019": {}, + "Anteil f\u00fcr Konto Vollhafter 2020": {}, + "Anteil f\u00fcr Konto Vollhafter 2021": {}, + "Anteil f\u00fcr Konto Vollhafter 2022": {}, + "Anteil f\u00fcr Konto Vollhafter 2023": {}, + "Anteil f\u00fcr Konto Vollhafter 2024": {}, + "Anteil f\u00fcr Konto Vollhafter 2025": {}, + "Anteil f\u00fcr Konto Vollhafter 2026": {}, + "Anteil f\u00fcr Konto Vollhafter 2027": {}, + "Anteil f\u00fcr Konto Vollhafter 2028": {}, + "Anteil f\u00fcr Konto Vollhafter 2029": {}, + "Anteil f\u00fcr Konto Vollhafter 9810": {}, + "Anteil f\u00fcr Konto Vollhafter 9811": {}, + "Anteil f\u00fcr Konto Vollhafter 9812": {}, + "Anteil f\u00fcr Konto Vollhafter 9813": {}, + "Anteil f\u00fcr Konto Vollhafter 9814": {}, + "Anteil f\u00fcr Konto Vollhafter 9815": {}, + "Anteil f\u00fcr Konto Vollhafter 9816": {}, + "Anteil f\u00fcr Konto Vollhafter 9817": {}, + "Anteil f\u00fcr Konto Vollhafter 9818": {}, + "Anteil f\u00fcr Konto Vollhafter 9819": {}, + "Anteil f\u00fcr Konto Vollhafter 9820 ": {}, + "Anteil f\u00fcr Konto Vollhafter 9821": {}, + "Anteil f\u00fcr Konto Vollhafter 9822": {}, + "Anteil f\u00fcr Konto Vollhafter 9823": {}, + "Anteil f\u00fcr Konto Vollhafter 9824": {}, + "Anteil f\u00fcr Konto Vollhafter 9825": {}, + "Anteil f\u00fcr Konto Vollhafter 9826": {}, + "Anteil f\u00fcr Konto Vollhafter 9827": {}, + "Anteil f\u00fcr Konto Vollhafter 9828": {}, + "Anteil f\u00fcr Konto Vollhafter 9829": {}, + "Darlehensverzinsung Teillhafter": {}, + "Darlehensverzinsung Vollhafter": {}, + "Gebrauchs\u00fcberlassung Teillhafter": {}, + "Gebrauchs\u00fcberlassung Vollhafter": {}, + "L\u00f6sch- und Korrekturschl\u00fcssel": {}, + "Name des Gesellschafters Teillhafter": {}, + "Name des Gesellschafters Vollhafter": {}, + "Restanteil Teillhafter": {}, + "Restanteil Vollhafter": {}, + "Sonstige Verg\u00fctungen Teillhafter": {}, + "Sonstige Verg\u00fctungen Vollhafter": {}, + "Tantieme Teillhafter": {}, + "Tantieme Vollhafter": {}, + "T\u00e4tigkeitsverg\u00fctung Teillhafter": {}, + "T\u00e4tigkeitsverg\u00fctung Vollhafter": {} + }, + "Statistische Konten f\u00fcr die im Anhang anzugebenden sonstigen finanziellen Verpflichtungen": { + "Andere Verpflichtungen gem\u00e4\u00df \u00a7 285 Nr. 3 HGB": {}, + "Andere Verpflichtungen gem\u00e4\u00df \u00a7 285 Nr. 3 HGB gegen\u00fcber verbundenen Unternehmen": {}, + "Gegenkonto zu 9281-9284": {}, + "Verpflichtungen aus Miet- und Leasingsvertr\u00e4gen": {}, + "Verpflichtungen aus Miet- und Leasingsvertr\u00e4gen gegen\u00fcber verbundenen Unternehmen": {} + }, + "Statistische Konten f\u00fcr in der Bilanz auszuweisende Haftungsverh\u00e4ltnisse": { + "Gegenkonto zu 9271 - 9279 (Soll-Buchung)": {}, + "Haftung aus der Bestellung von Sicherheiten f\u00fcr fremde Verbindlichkeiten": {}, + "Haftung aus der Bestellung von Sicherheiten f\u00fcr fremde Verbindlichkeiten gegen\u00fcber verbundenen Unternehmen": {}, + "Verbindlichkeiten aus B\u00fcrgschaften- Wechsel- und Scheckb\u00fcrgschaften": {}, + "Verbindlichkeiten aus B\u00fcrgschaften- Wechsel- und Scheckb\u00fcrgschaften gegen\u00fcber verbundenen Unternehmen": {}, + "Verbindlichkeiten aus Gew\u00e4hrleistungsvertr\u00e4gen": {}, + "Verbindlichkeiten aus Gew\u00e4hrleistungsvertr\u00e4gen gegen\u00fcber verbundenen Unternehmen": {}, + "Verbindlichkeiten aus der Begebung und \u00fcbertragung von Wechseln": {}, + "Verbindlichkeiten aus der Begebung und \u00fcbertragung von Wechseln gegen\u00fcber verbundenen Unternehmen": {}, + "Verpflichtungen aus Treuhandverm\u00f6gen": {} + }, + "Statistische Konten zu \u00a7 4 (4a) EStG": { + "Erh\u00f6hung der Entnahmen \u00a74 (4a) EStG": {}, + "Gegenkonto zur Erh\u00f6hung der Entnahmen \u00a74 (4a) EStG (Haben)": {}, + "Gegenkonto zur Minderung der Entnahmen \u00a74 (4a) EStG": {}, + "Minderung der Entnahmen \u00a74 (4a) EStG (Haben)": {} + }, + "Statistische Konten zur informativen Angabe des gezeichneten Kapitals in anderer W\u00e4hrung": { + "Gezeichnetes Kapital in DM": { + "Gezeichnetes Kapital in DM (Art. 42 Abs. 3 S. 1 EGHGB)": {} + }, + "Gezeichnetes Kapital in Euro": { + "Gegenkonto zu 9220-9221": {}, + "Gezeichnetes Kapital in Euro (Art. 42 Abs. 3 S. 2 EGHGB)": {} + } + }, + "Statistische konten f\u00fcr Kinderbetreuungskosten": { + "Gegenkonto zu 9918 (Haben)": {}, + "Kinderbetreuungskosten (wie Betriebsausgaben steuerlich anzusetzender Betrag)": {} + }, + "Steueraufwand der Gesellschafter": { + "Gegenkonto zu 9887": {}, + "Steueraufwand der Gesellschafter ": {} + }, + "Verrechnungskonto f\u00fcr nicht durch Verm\u00f6genseinlagen gedeckte Entnahmen": { + "Verrechnungskonto f\u00fcr nicht durch Verm\u00f6genseinlagen gedeckte Entnahmen Kommanditisten": {}, + "Verrechnungskonto f\u00fcr nicht durch Verm\u00f6genseinlagen gedeckte Entnahmen pers\u00f6nlich haftender Gesellschafter": {} + }, + "Vorsteuer-/Umsatzsteuerkonten zur Korrektur der Forderungen/ Verbindlichkeiten (E\u00fcR)": { + "Gegenkonto 9893-9894 f\u00fcr die Aufteilung der Umsatzsteuersatz (E\u00fcR)": {}, + "Gegenkonto 9896-9897 f\u00fcr die Aufteilung der Vorsteuer (E\u00fcR)": {}, + "SO Commitment": {}, + "Umsatzsteuer in den Forderungen zum allgemeinen Umsatzsteuersatz (E\u00fcR)": {}, + "Umsatzsteuer in den Forderungen zum erm\u00e4\u00dfigten Umsatzsteuersatz (E\u00fcR)": {}, + "Vorsteuer in den Verbindlichkeiten zum allgemeinen Umsatzsteuersatz (E\u00fcR)": {}, + "Vorsteuer in den Verbindlichkeiten zum erm\u00e4\u00dfigten Umsatzsteuersatz (E\u00fcR)": {} + }, + "Vortragskonten": { + "Offene Posten aus 1990": {}, + "Offene Posten aus 1991": {}, + "Offene Posten aus 1992": {}, + "Offene Posten aus 1993": {}, + "Offene Posten aus 1994": {}, + "Offene Posten aus 1995": {}, + "Offene Posten aus 1996": {}, + "Offene Posten aus 1997": {}, + "Offene Posten aus 1998": {}, + "Offene Posten aus 1999": {}, + "Offene Posten aus 2000": {}, + "Offene Posten aus 2001": {}, + "Offene Posten aus 2002": {}, + "Offene Posten aus 2003": {}, + "Offene Posten aus 2004": {}, + "Offene Posten aus 2005": {}, + "Offene Posten aus 2006": {}, + "Offene Posten aus 2007": {}, + "Offene Posten aus 2008": {}, + "Offene Posten aus 2009": {}, + "Saldenvortr\u00e4ge": {}, + "Saldenvortr\u00e4ge Debitoren": {}, + "Saldenvortr\u00e4ge Kreditoren": {}, + "Saldenvortr\u00e4ge- Sachkonten": {}, + "Summenvortragskonto": {} + } + } + }, + "Gewinn u. Verlust": { + "Gewinn u. Verlust - Aufwendungen": { + "Betriebliche Aufwendungen": { + "Abschreibungen a. Verm\u00f6gensgeg. d. Umlaufverm\u00f6gens- soweit diese die in der Kapitalgesellschaft \u00fcblichen Abschreibungen \u00fcberschreiten": { + "Abschreibungen a. Verm\u00f6gensgeg. d. Umlaufverm\u00f6gens- soweit diese die in der Kapitalgesellschaft \u00fcblichen Abschreibungen \u00fcberschreiten": { + "Abschreibungen auf Umlaufverm\u00f6gen- steuerrechtlich bedingt (soweit un\u00fcblich hoch)": {}, + "Abschreibungen auf Verm\u00f6gensgegenst\u00e4nde des Umlaufverm\u00f6gens (soweit un\u00fcblich hoch)": {}, + "Forderungsverluste (soweit un\u00fcblich hoch)": {}, + "Forderungsverluste 15% USt (soweit un\u00fcblich hoch)": {}, + "Forderungsverluste 16% USt (soweit un\u00fcblich hoch)": {}, + "Forderungsverluste 19% USt (soweit un\u00fcblich hoch)": {}, + "Forderungsverluste 7% USt (soweit un\u00fcblich hoch)": {}, + "Vorwegnahme k\u00fcnftiger Wertschwankungen im Umlaufverm\u00f6gen (soweit un\u00fcblich hoch)": {} + } + }, + "Abschreibungen auf immaterielle Verm\u00f6gensgegenst\u00e4nde des Anlageverm\u00f6gens und Sachanlagen sowie auf aktivierte Aufwendungen f\u00fcr die Ingangsetzung und Erweiterung des Gesch\u00e4ftsbetriebs": { + "Abschreibungen auf immaterielle Verm\u00f6gensgegenst\u00e4nde des Anlageverm\u00f6gens und Sachanlagen sowie auf aktivierte Aufwendungen f\u00fcr die Ingangsetzung und Erweiterung des Gesch\u00e4ftsbetriebs": { + "Abschreibungen auf Aufwendungen f\u00fcr die Ingangsetzung und Erweiterung des Gesch\u00e4ftsbetriebs": {}, + "Abschreibungen auf Aufwendungen f\u00fcr die W\u00e4hrungsumstellung auf den Euro": {}, + "Abschreibungen auf Geb\u00e4ude": {}, + "Abschreibungen auf Geb\u00e4udeteil des h\u00e4uslischen Arbeitszimmers": {}, + "Abschreibungen auf Kfz": {}, + "Abschreibungen auf Sachanlagen (ohne AfA auf Kfz und Geb\u00e4ude)": {}, + "Abschreibungen auf Sachanlagen auf Grund steuerlicher Sondervorschriften ": {}, + "Abschreibungen auf aktivierte- geringwertige Wirtschaftsg\u00fcter": {}, + "Abschreibungen auf den Gesch\u00e4fts- oder Firmenwert": {}, + "Abschreibungen auf immaterielle Verm\u00f6gensgegenst\u00e4nde": {}, + "Absetzung f\u00fcr Au\u00dfergew\u00f6hnliche technische und wirtschaftliche Abnutzung der Geb\u00e4ude": {}, + "Absetzung f\u00fcr Au\u00dfergew\u00f6hnliche technische und wirtschaftliche Abnutzung des Kfz": {}, + "Absetzung f\u00fcr Au\u00dfergew\u00f6hnliche technische und wirtschaftliche Abnutzung sonstiger Wirtschaftsg\u00fcter": {}, + "Au\u00dferplanma\u00dfige Abschreibungen auf aktivierte- geringwertige Wirtschaftsg\u00fcter": {}, + "Au\u00dferplanm\u00e4\u00dfige Abschreibungen auf Sachanlagen": {}, + "Au\u00dferplanm\u00e4\u00dfige Abschreibungen auf immaterielle Verm\u00f6gensgegenst\u00e4nde": {}, + "Kaufleasing": {}, + "Sofortabschreibungen geringwertiger Wirtschaftsg\u00fcter": {}, + "Sonderabschreibungen nach \u00a7 7g Abs. 1 u. 2 EStG (f\u00fcr Kfz)": {}, + "Sonderabschreibungen nach \u00a7 7g Abs. 1 u. 2 EStG (ohne Kfz)": {} + } + }, + "Kalkulatorische Kosten": { + "Sonstige betriebliche Aufwendungen": { + "Kalkulatorische Abschreibungen": {}, + "Kalkulatorische Miete/Pacht": {}, + "Kalkulatorische Wagnisse": {}, + "Kalkulatorische Zinsen": {}, + "Kalkulatorischer Lohn f\u00fcr unentgeltliche Mitarbeiter": {}, + "Kalkulatorischer Unternehmerlohn": {}, + "Verrechnete kalkulatorische Abschreibungen": {}, + "Verrechnete kalkulatorische Miete/Pacht": {}, + "Verrechnete kalkulatorische Wagnisse": {}, + "Verrechnete kalkulatorische Zinsen": {}, + "Verrechneter kalkulatorischer Lohn f\u00fcr unentgeltliche Mitarbeiter": {}, + "Verrechneter kalkulatorischer Unternehmerlohn": {} + } + }, + "Kosten bei Anwendung des Umsatzkostenverfahrens": { + "Sonstige betriebliche Aufwendungen": { + "Gegenkonto 6990-6998": {}, + "Herstellungskosten": {}, + "Vertriebskosten": {}, + "Verwaltungskosten": {} + } + }, + "Personalaufwand": { + "L\u00f6hne und Geh\u00e4lter": { + "Aushilfsl\u00f6hne": {}, + "Bedienungsgelder": {}, + "Ehegattengehalt": {}, + "Fahrkostenerstattung Wohnung/Arbeitsst\u00e4tte": {}, + "Freiwillige soziale Aufwendungen- lohnsteuerpflichtig": {}, + "Geh\u00e4lter": {}, + "Gesch\u00e4ftsf\u00fchrergeh\u00e4lter ": {}, + "Gesch\u00e4ftsf\u00fchrergeh\u00e4lter der GmbH-Gesellschafter": {}, + "Krankengeldzusch\u00fcsse": {}, + "L\u00f6hne ": {}, + "L\u00f6hne und Geh\u00e4lter": {}, + "Pauschale Steuer auf sonstige Bez\u00fcge (z.B. Fahrkosten Zusch\u00fcsse)": {}, + "Pauschale Steuer f\u00fcr Aushilfen": {}, + "Tantiemen": {}, + "Verg\u00fctungen an angestellte Mitunternehmer \u00a7 15 EStG": {}, + "Verm\u00f6genswirksame Leistungen": {}, + "Zusch\u00fcsse der Agenturen f\u00fcr Arbeit (Haben)": {} + }, + "Soziale Abgaben und Aufwendungen f\u00fcr Altersversorgung und f\u00fcr Unterst\u00fctzung": { + "Soziale Abgaben und Aufwendungen f\u00fcr Altersversorgung und f\u00fcr Unterst\u00fctzung": { + "Aufwendungen f\u00fcr Altersversorgung": {}, + "Aufwendungen f\u00fcr Altersversorgung f\u00fcr Mitunternehmer \u00a7 15 EStG": {}, + "Aufwendungen f\u00fcr Unterst\u00fctzung": {}, + "Beitr\u00e4ge zur Berufsgenossenschaft": {}, + "Freiwillige soziale Aufwendungen- lohnsteuerfrei": {}, + "Gesetzliche soziale Aufwendungen": {}, + "Gesetzliche soziale Aufwendungen f\u00fcr Mitunternehmer \u00a7 15 EStG": {}, + "Pauschale Steuer auf sonstige Bez\u00fcge (z.B. Direktversicherungen)": {}, + "Sonstige soziale Abgaben": {}, + "Versorgungskassen": {} + } + } + }, + "Sonstige betriebliche Aufwendungen": { + "Sonstige betriebliche Aufwendungen": { + "Abgaben f\u00fcr betrieblich genutzten Grundbesitz": {}, + "Abgang von Wirtschaftsg\u00fctern des Umlaufverm\u00f6gens 100% / 50% nicht abzugsf\u00e4hig (inlandische Kap. Ges.) nach \u00a7 4 Abs. 3 Satz 4 EStG": {}, + "Abgang von Wirtschaftsg\u00fctern des Umlaufverm\u00f6gens nach \u00a7 4 Abs. 3 Satz 4 EStG": {}, + "Abschluss- und Pr\u00fcfungskosten": {}, + "Abschreibung auf Umlaufverm\u00f6gen au\u00dfer Vorr\u00e4te und Wertpapieren des UV (\u00fcbliche H\u00f6he)": {}, + "Abschreibung auf Umlaufverm\u00f6gen au\u00dfer Vorr\u00e4te und Wertpapieren des UV- steuerlich bedingt (\u00fcbliche H\u00f6he)": {}, + "Abziehbare Aufsichtsratsverg\u00fctungen": {}, + "Anlagenabg\u00e4nge Finanzanlagen (Restbuchwert bei Buchverlust)": {}, + "Anlagenabg\u00e4nge Finanzanlagen 100% / 50% steuerfrei (inl\u00e4ndische Kap. Ges.)(Restbuchwert bei Buchverlust)": {}, + "Anlagenabg\u00e4nge Sachanlagen (Restbuchwert bei Buchverlust)": {}, + "Anlagenabg\u00e4nge immaterielle Verm\u00f6gensgegenst\u00e4nde (Restbuchwert bei Buchverlust)": {}, + "Aufmerksamkeiten": {}, + "Aufwand f\u00fcr Gew\u00e4hrleistung": {}, + "Aufwendungen aus Anteilen an Kapitalgesellschaften 100% / 50% nicht abzugsf\u00e4hig (inlandische Kap. Ges.)": {}, + "Aufwendungen aus Bewertung Finanzmittelfonds": {}, + "Aufwendungen aus Kursdifferenzen": {}, + "Aufwendungen aus der Ver\u00e4u\u00dferung von Anteilen an Kapitalgesellschaften 100% / 50% nicht abzugsf\u00e4hig (inl\u00e4ndische Kap. Ges.)": {}, + "Aufwendungen aus der Zuschreibung von steuertlich niedriger bewerteten R\u00fcckstellungen": {}, + "Aufwendungen aus der Zuschreibung von steuertlich niedriger bewerteten Verbindlichkeiten": {}, + "Aufwendungen f\u00fcr Abraum- und Abfallbeseitigung": {}, + "Aufwendungen f\u00fcr ein h\u00e4usliches Arbeitszimmer (abziehbarer Anteil)": {}, + "Aufwendungen f\u00fcr ein h\u00e4usliches Arbeitszimmer (nicht abziehbarer Anteil)": {}, + "Ausgangsfrachten": {}, + "Ausgleichsabgabe i. S. d. Schwerbehindertengesetzes": {}, + "Beitr\u00e4ge ": {}, + "Bewirtungskosten": {}, + "Buchf\u00fchrungskosten": {}, + "B\u00fcrobedarf": {}, + "Einstellungen in Sonderposten mit R\u00fccklageanteil (Ansparabschreibungen)": {}, + "Einstellungen in Sonderposten mit R\u00fccklageanteil (Existenzgr\u00fcnderr\u00fccklage)": {}, + "Einstellungen in Sonderposten mit R\u00fccklageanteil (Sonderabschreibungen)": {}, + "Einstellungen in Sonderposten mit R\u00fccklageanteil (Steuerfreie R\u00fccklagen)": {}, + "Einstellungen in Sonderposten mit R\u00fccklageanteil (\u00a7 52 Abs. 16 EStG)": {}, + "Einstellungen in die Einzelwertberichtigung zu Forderungen": {}, + "Einstellungen in die Pauschalwertberichtigung zu Forderungen": {}, + "Erl\u00f6se aus Verk\u00e4ufen Finanzanlagen (bei Buchverlust)": {}, + "Erl\u00f6se aus Verk\u00e4ufen Finanzanlagen 100% / 50% steuerfrei (inlandische Kap.Ges.)(bei Buchverlust)": {}, + "Erl\u00f6se aus Verk\u00e4ufen Sachanlageverm\u00f6gen (bei Buchverlust)": {}, + "Erl\u00f6se aus Verk\u00e4ufen Sachanlageverm\u00f6gen 16% USt (bei Buchverlust)": {}, + "Erl\u00f6se aus Verk\u00e4ufen Sachanlageverm\u00f6gen 19% USt (bei Buchverlust)": {}, + "Erl\u00f6se aus Verk\u00e4ufen Sachanlageverm\u00f6gen steuerfrei \u00a7 4 Nr. 1a UStG (bei Buchverlust)": {}, + "Erl\u00f6se aus Verk\u00e4ufen Sachanlageverm\u00f6gen steuerfrei \u00a7 4 Nr. 1b UStG (bei Buchverlust)": {}, + "Erl\u00f6se aus Verk\u00e4ufen immaterieller Verm\u00f6gensgegenst\u00e4nde (bei Buchverlust)": {}, + "Fahrten zwischen Wohnung und Arbeitsst\u00e4tte (Haben)": {}, + "Fahrten zwischen Wohnung und Arbeitsst\u00e4tte (abziehbarer Anteil)": {}, + "Fahrten zwischen Wohnung und Arbeitsst\u00e4tte (nicht abziehbarer Anteil)": {}, + "Fahrzeugkosten": {}, + "Forderungsverluste (\u00fcbliche H\u00f6he)": {}, + "Forderungsverluste 15% USt (\u00fcbliche H\u00f6he)": {}, + "Forderungsverluste 16% USt (\u00fcbliche H\u00f6he)": {}, + "Forderungsverluste 19% USt (\u00fcbliche H\u00f6he)": {}, + "Forderungsverluste 7 % USt (\u00fcbliche H\u00f6he)": {}, + "Forderungsverluste aus im Inland steuerpflichtigen EG-Lieferungen 15% USt (\u00fcbliche H\u00f6he)": {}, + "Forderungsverluste aus im Inland steuerpflichtigen EG-Lieferungen 16% USt (\u00fcbliche H\u00f6he)": {}, + "Forderungsverluste aus im Inland steuerpflichtigen EG-Lieferungen 19% USt (\u00fcbliche H\u00f6he)": {}, + "Forderungsverluste aus im Inland steuerpflichtigen EG-Lieferungen 7% USt (\u00fcbliche H\u00f6he)": {}, + "Forderungsverluste aus steuerfreien EG-Lieferungen (\u00fcbliche H\u00f6he)": {}, + "Fortbildungskosten": {}, + "Freiwillige Sozialleistungen": {}, + "Fremdarbeiten (Vertrieb)": {}, + "Fremdfahrzeugkosten": {}, + "Fremdleistungen / Fremdarbeiten": {}, + "Garagenmiete": {}, + "Gas- Strom- Wasser": {}, + "Geschenke abzugsf\u00e4hig": {}, + "Geschenke ausschlie\u00dflich betrieblich genutzt": {}, + "Geschenke nicht abzugsf\u00e4hig": {}, + "Gewerbesteuerlich zu ber\u00fccksichtigende Miete f\u00fcr Einrichtungen \u00a7 8 GewStG": {}, + "Gewerbesteuerlich zu ber\u00fccksichtigende Miete \u00a7 8 GewStG": {}, + "Gewerbesteuerlich zu ber\u00fccksichtigende Pacht \u00a7 8 GewStG": {}, + "Gewerbesteuerlich zu ber\u00fccksichtigendes Mietleasing \u00a7 8 GewStG": {}, + "Grundst\u00fcckaufwendungen- betrieblich": {}, + "Grundst\u00fcckaufwendungen- sonstige neutrale": {}, + "Haftungsverg\u00fctung an Mitunternehmer \u00a7 15 EStG": {}, + "Heizung": {}, + "Instandhaltung betrieblicher R\u00e4ume": {}, + "Kfz-Kosten f\u00fcr betrieblich genutzte zum Privatverm\u00f6gen geh\u00f6rende Kraftfahrzeuge": {}, + "Kfz-Versicherungen": {}, + "Kilometergelderstattung Arbeitnehmer": {}, + "Kosten der Warenabgabe": {}, + "Laufende Kfz-Betriebskosten": {}, + "Leasingfahrzeugkosten": {}, + "Mautgeb\u00fchren": {}, + "Mietekosten": {}, + "Mieten f\u00fcr Einrichtungen": {}, + "Mietleasing": {}, + "Nebenkosten des Geldverkehrs": {}, + "Netto-Pr\u00e4mie f\u00fcr R\u00fcckdeckung k\u00fcnftiger Versorgungsleistungen": {}, + "Nicht Abzugsf\u00e4hige Betriebsausgaben aus Werbe- und Repr\u00e4sentationskosten (nicht abziehbarer Anteil)": {}, + "Nicht Abzugsf\u00e4hige Bewirtungskosten": {}, + "Nicht abziehbare H\u00e4lfte der Aufsichtsratsverg\u00fctungen": {}, + "Nicht abziehbare Vorsteuer": {}, + "Nicht abziehbare Vorsteuer 16% ": {}, + "Nicht abziehbare Vorsteuer 19% ": {}, + "Nicht abziehbare Vorsteuer 7% ": {}, + "Pacht": {}, + "Periodenfremde Aufwendungen soweit nicht au\u00dferordentlich": {}, + "Porto": {}, + "Raumkosten": {}, + "Rechts- und Beratungskosten": {}, + "Reinigung": {}, + "Reisekosten Arbeitnehmer": {}, + "Reisekosten Arbeitnehmer (nicht abziehbarer Anteil)": {}, + "Reisekosten Arbeitnehmer Fahrkosten": {}, + "Reisekosten Arbeitnehmer Verpflegungsmehraufwand": {}, + "Reisekosten Arbeitnehmer \u00fcbernachtungsaufwand": {}, + "Reisekosten Unternehmer": {}, + "Reisekosten Unternehmer (nicht abziehbarer anteil)": {}, + "Reisekosten Unternehmer Fahrkosten": {}, + "Reisekosten Unternehmer Verpflegungsmehraufwand": {}, + "Reisekosten Unternehmer \u00fcbernachtungsaufwand": {}, + "Reparaturen und Instandhaltung von Bauten": {}, + "Reparaturen und Instandhaltung von Betriebs- und Gesch\u00e4ftsausstattung": {}, + "Reparaturen und Instandhaltung von anderen Anlagen": {}, + "Reparaturen und Instandhaltung von technischen Anlagen und Maschinen": {}, + "Repr\u00e4sentationskosten": {}, + "Sonstige Abgaben": {}, + "Sonstige Aufwendungen betrieblich und Regelm\u00e4\u00dfig": {}, + "Sonstige Aufwendungen betrieblich und regelm\u00e4\u00dfig": {}, + "Sonstige Aufwendungen unregelm\u00e4\u00dfig": {}, + "Sonstige Kfz-kosten": {}, + "Sonstige Raumkosten": {}, + "Sonstige Reparaturen und Instandhaltung ": {}, + "Sonstige betriebliche Aufwendungen": {}, + "Sonstige eingeschr\u00e4nkt abziehbare Betriebsausgaben (abziehbarer Anteil)": {}, + "Sonstige eingeschr\u00e4nkt abziehbare Betriebsausgaben (nicht abziehbarer Anteil)": {}, + "Sonstiger Betriebsbedarf": {}, + "Steuerlich abzugsf\u00e4hige Versp\u00e4tungszuschl\u00e4ge und Zwangsgelder": {}, + "Telefax und Internetkosten": {}, + "Telefon": {}, + "Transportversicherungen": {}, + "Verg\u00fctungen an Mitunternehmer f\u00fcr die Pachtweise \u00fcberlassung ihrer Wirtschaftsg\u00fcter \u00a7 15 EStG": {}, + "Verg\u00fctungen an Mitunternehmer f\u00fcr die mietweise \u00fcberlassung ihrer Wirtschaftsg\u00fcter \u00a7 15 EStG": {}, + "Verg\u00fctungen an Mitunternehmer \u00a7 15 EStG": {}, + "Verkaufsprovisionen": {}, + "Verluste aus dem Abgang von Gegenst\u00e4nden des Anlageverm\u00f6gens": {}, + "Verluste aus dem Abgang von Gegenst\u00e4nden des Umlaufverm\u00f6gens (au\u00dfer Vorr\u00e4te) 100% / 50% nicht anzugsf\u00e4hig (inlandische Kap. Ges.)": {}, + "Verluste aus dem Abgang von Gegenst\u00e4nden des Umlaufverm\u00f6gens au\u00dfer Vorr\u00e4te": {}, + "Verluste aus der Ver\u00e4u\u00dferung von Anteilen an Kapitalgesellschaften 100% / 50% nicht abzugsf\u00e4hig (inl\u00e4ndische Kap. Ges.)": {}, + "Verpackungsmaterial": {}, + "Versicherungen": {}, + "Versicherungen f\u00fcr Geb\u00e4ude": {}, + "Vorwegnahme k\u00fcnftiger Wertschwankungen im Umlaufverm\u00f6gen au\u00dfer Vorr\u00e4te und Wertpapiere": {}, + "Wartungskosten f\u00fcr Hard- und Software": {}, + "Werbekosten": {}, + "Werkzeuge und Kleinger\u00e4te": {}, + "Zeitschriften und B\u00fccher": {}, + "Zuwendungen- Spenden an Stiftungen f\u00fcr Kirchliche- religi\u00f6se und gemeinn\u00fctzige Zwecke": {}, + "Zuwendungen- Spenden an Stiftungen f\u00fcr gemeinn\u00fctzige Zwecke i. S. d. \u00a7 52 Abs. 2 Nr. 1-3 AO": {}, + "Zuwendungen- Spenden an Stiftungen f\u00fcr gemeinn\u00fctzige Zwecke i. S. d. \u00a7 52 Abs. 2 Nr. 4 AO": {}, + "Zuwendungen- Spenden an Stiftungen f\u00fcr wissenschaftliche- mitdt\u00e4tige- kulturelle Zwecke": {}, + "Zuwendungen- Spenden an politische Parteien": {}, + "Zuwendungen- Spenden f\u00fcr kirchliche- religi\u00f6se und gemeinn\u00fctzige Zwecke": {}, + "Zuwendungen- Spenden f\u00fcr mildt\u00e4tige Zwecke": {}, + "Zuwendungen- Spenden f\u00fcr wissenschaftliche und kulturelle Zwecke": {}, + "Zuwendungen- Spenden- steuerlich nicht abziehbar": {}, + "kfz-Reparaturen": {}, + "steuerlich nicht abzugsf\u00e4hige Versp\u00e4tungszuschl\u00e4ge und Zwangsgelder": {} + } + } + }, + "Weitere Aufwendungen": { + "Abschreibungen auf Finanzanlagen und auf Wertpapiere des Umlaufverm\u00f6gens": { + "Abschreibungen auf Finanzanlagen und auf Wertpapiere des Umlaufverm\u00f6gens": { + "Abschreibungen auf Finanzanlagen ": {}, + "Abschreibungen auf Finanzanlagen 100% / 50% nicht abzugsf\u00e4hig (inl\u00e4ndische Kap. Ges.)": {}, + "Abschreibungen auf Finanzanlagen auf Grund steuerlicher Sondervorschriften": {}, + "Abschreibungen auf Finanzanlagen auf Grund steuerlicher Sondervorschriften 100% / 50% nicht abzugsf\u00e4hig (inl\u00e4ndische Kap. Ges.)": {}, + "Abschreibungen auf Grund von Verlustanteilen an Mitunternehmerschaften \u00a7 8 GewStG": {}, + "Abschreibungen auf Wertpapiere des Umlaufverm\u00f6gens": {}, + "Abschreibungen auf Wertpapiere des Umlaufverm\u00f6gens 100% / 50% nicht abzugsf\u00e4hig (inl\u00e4ndische Kap. Ges.)": {}, + "Vorwegnahme k\u00fcnftiger Wertschwankungen bei Wertpapieren des Umlaufverm\u00f6gens": {} + } + }, + "Aufwendungen aus Verlust\u00fcbernahme und auf Grund einer Gewinngemeinschaft- eines Gewinn- oder Teilgewinnabf\u00fchrungsvertrags abgef\u00fchrte Gewinne": { + "Auf Grund einer Gewinngemeinschaft- eines Gewinn- oder Teilgewinnabf\u00fchrungsvertrags abgef\u00fchrte Gewinne": { + "Abgef\u00fchrte Gewinnanteile an stille Gesellschafter \u00a7 8 GewStG": {}, + "Abgef\u00fchrte Gewinne auf Grund einer Gewinngemeinschaft": {}, + "Abgef\u00fchrte Gewinne auf Grund eines Gewinn- oder Teilgewinnabf\u00fchrungsvertrags": {} + }, + "Aufwendungen aus Verlust\u00fcbernahme": { + "Aufwendungen aus Verlust\u00fcbernahme": {} + } + }, + "Au\u00dferordentliche Aufwendungen": { + "Au\u00dferordentliche Aufwendungen": { + "Au\u00dferordentliche Aufwendungen": {}, + "Au\u00dferordentliche Aufwendungen finanzwirksam": {}, + "Au\u00dferordentliche Aufwendungen nicht finanzwirksam": {} + } + }, + "Einstellung in Gewinnr\u00fccklagen ": { + "Aussch\u00fcttung": { + "Vorabaussch\u00fcttung": {} + }, + "Einstellung in Gewinnr\u00fccklagen in andere Gewinnr\u00fccklagen ": { + "Einstellung in andere Gewinnr\u00fccklagen ": {} + }, + "Einstellung in Gewinnr\u00fccklagen in die R\u00fccklage f\u00fcr eigene Anteile": { + "Einstellung in die R\u00fccklage f\u00fcr eigene Anteile": {} + }, + "Einstellung in Gewinnr\u00fccklagen in die gesetzliche R\u00fccklage ": { + "Einstellung in die gesetzliche R\u00fccklage ": {} + }, + "Einstellung in Gewinnr\u00fccklagen in satzungm\u00e4\u00dfige R\u00fccklage ": { + "Einstellung in satzungm\u00e4\u00dfige R\u00fccklage ": {} + }, + "Sonstige betriebliche Aufwendungen": { + "(zu freien Verf\u00fcgung)": {} + }, + "Sonstige betriebliche Ertr\u00e4ge oder sonstige betriebliche Aufwendungen": { + "Aufwendungen/Ertr\u00e4ge aus Umrechnungsdifferenzen": {} + }, + "Vortrag auf neue Rechnung": { + "Vortrag auf neue Rechnung (GuV)": {} + } + }, + "Steuern vom Einkommen und Ertrag": { + "Steuern vom Einkommen und Ertrag": { + "Anrechenbarer Solidarit\u00e4tszuschlag auf Kapitalertragsteuer 20%": {}, + "Anrechenbarer Solidarit\u00e4tszuschlag auf Kapitalertragsteuer 25%": {}, + "Anrechenbarer Solidarit\u00e4tszuschlag auf Zinsabschlagsteuer": {}, + "Anzurechnende ausl\u00e4ndische Quellensteuer": {}, + "Ertr\u00e4ge aus der Aufl\u00f6sung von R\u00fcckstellungen f\u00fcr Steuern vom Einkommen und Ertrag": {}, + "Gewerbesteuer ": {}, + "Kapitalertragsteuer 20%": {}, + "Kapitalertragsteuer 25%": {}, + "K\u00f6rperschaftssteuer": {}, + "K\u00f6rperschaftssteuer f\u00fcr Vorjahr": {}, + "K\u00f6rperschaftssteuererstattung f\u00fcr Vorjahre nach \u00a737 KStG": {}, + "K\u00f6rperschaftssteuererstattungen f\u00fcr Vorjahre": {}, + "Solidarit\u00e4tszuschlag": {}, + "Solidarit\u00e4tszuschlag f\u00fcr Vorjahre": {}, + "Solidarit\u00e4tszuschlagerstattungen f\u00fcr Vorjahre": {}, + "Steuererstattungen Vorjahre f\u00fcr Steuern vom Einkommen und Ertrag": {}, + "Steuernachzahlungen Vorjahre f\u00fcr Steuern vom Einkommen und Ertrag": {}, + "Zinsabschlagsteuer": {} + } + }, + "Verlustvortrag": { + "Verlustvortrag nach Verwendung": {} + }, + "Zinsen und \u00e4hnliche Aufwendungen": { + "Zinsen und \u00e4hnliche Aufwendungen": { + "Diskontaufwendungen": {}, + "Diskontaufwendungen an verbundene Unternehmen": {}, + "In Dauerschuldzinsen unqualifizierte Zinsen auf kurzfristige Verbindlichkeiten": {}, + "Nicht abzugsf\u00e4hige Schuldzinsen gem\u00e4\u00df \u00a7 4 Abs. 4a EStG (Hinzurechnungsbetrag)": {}, + "Renten und dauernde Lasten aus Gr\u00fcndung/Erwerb \u00a78 GewStG": {}, + "Steuerlich abzugsf\u00e4hige- andere Nebenleistungen zu steuern ": {}, + "Steuerlich nicht abzugsf\u00e4hige- andere Nebenleistungen zu steuern ": {}, + "Zinsaufwendungen an Mitunternehmer f\u00fcr die Hingabe von Kapital \u00a7 15 EStG": {}, + "Zinsaufwendungen f\u00fcr Geb\u00e4ude- die zum Betriebsverm\u00f6gen geh\u00f6ren": {}, + "Zinsaufwendungen f\u00fcr kurzfristige Verbindlichkeiten": {}, + "Zinsaufwendungen f\u00fcr kurzfristige Verbindlichkeiten an verbundene Unternehmen": {}, + "Zinsaufwendungen f\u00fcr langfristige Verbindlichkeiten": {}, + "Zinsaufwendungen f\u00fcr langfristige Verbindlichkeiten an verbundene Unternehmen": {}, + "Zinsaufwendungen \u00a7\u00a7 233a AO betriebliche Steuern": {}, + "Zinsaufwendungen \u00a7\u00a7 233a bis 237 AO Personensteuern": {}, + "Zinsen und \u00e4hnliche Aufwendungen": {}, + "Zinsen und \u00e4hnliche Aufwendungen 100% / 50% nicht abzugsf\u00e4hig (inl\u00e4ndische Kap. Ges.)": {}, + "Zinsen und \u00e4hnliche Aufwendungen an verbundene Unternehmen": {}, + "Zinsen und \u00e4hnliche Aufwendungen an verbundene Unternehmen 100% / 50% nicht abzugsf\u00e4hig (inl\u00e4ndische Kap. Ges.)": {}, + "Zinsen zur Finanzierung des Anlageverm\u00f6gens": {}, + "Zins\u00e4hnliche Aufwendungen": {}, + "Zins\u00e4hnliche Aufwendungen an verbundene Unternehmen": {} + } + } + } + }, + "Gewinn u. Verlust - Ertr\u00e4ge": { + "Betriebliche Ertr\u00e4ge": { + "Andere aktivierte Eigenleistungen": { + "Andere aktivierte Eigenleistungen": { + "Andere aktivierte Eigenleistungen": {} + } + }, + "Erh\u00f6hung oder Verminderung des Bestands an fertigen und unfertige Erzeugnissen": { + "Erh\u00f6hung des Bestands an fertigen und unfertigen Erzeugnissen oder Verminderung des Bestands an fertigen und unfertigen Erzeugnissen": { + "Bestandsver\u00e4nderungen - fertige Erzeugnisse": {}, + "Bestandsver\u00e4nderungen - unfertige Erzeugnisse": {}, + "Bestandsver\u00e4nderungen - unfertige Leistungen": {} + }, + "Erh\u00f6hung des Bestands in Arbeit befindlicher Auftr\u00e4ge oder Verminderung des Bestands in Arbeit befindlicher Auftr\u00e4ge": { + "Bestandsver\u00e4nderungen in Arbeit befindlicher Auftr\u00e4ge": {} + }, + "Erh\u00f6hung des Bestands in Ausf\u00fchrung befindlicher Bauaftr\u00e4ge oder Verminderung des Bestands in Ausf\u00fchrung befindlicher Bauauftr\u00e4ge": { + "Bestandsver\u00e4nderungen in Ausf\u00fchrung befindliche Bauauftr\u00e4ge": {} + } + }, + "Sonstige betriebliche Ertr\u00e4ge": { + "Sonstige betriebliche Ertr\u00e4ge": { + "Anlagenabg\u00e4nge Finanzanlagen (Restbuchwert bei Buchgewinn)": {}, + "Anlagenabg\u00e4nge Finanzanlagen 100% / 50% steuerfrei (inl\u00e4ndische Kap. Ges.)(Restbuchwert bei Buchgewinn)": {}, + "Anlagenabg\u00e4nge Sachanlagen (Restbuchwert bei Buchgewinn)": {}, + "Anlagenabg\u00e4nge immaterielle Verm\u00f6gensgegenst\u00e4nde (Restbuchwert bei Buchgewinn)": {}, + "Bank Bewertungsertrag": {}, + "Bank Waehrungsverlust (Konto)": {}, + "Erl. a. Verk. v. Wirtschaftsg. d. Umlaufv.- umsatzsteuerf. \u00a7 4 Nr. 8 ff UStG i. V. m. \u00a7 4 Abs. 3 Satz 4 EStG- 100%/50% steuerf.(inlandische Kap. Ges.)": {}, + "Erl\u00f6se aus Verkauen von Wirtschaftsg\u00fctern des Umlaufverm\u00f6gens 19% USt f\u00fcr \u00a7 4 Abs. 3 Satz 4 EStG": {}, + "Erl\u00f6se aus Verkauen von Wirtschaftsg\u00fctern des Umlaufverm\u00f6gens- umsatzsteuerfrei \u00a7 4 Nr. 8 ff UStG i. V. m. \u00a7 4 Abs. 3 Satz 4 EStG": {}, + "Erl\u00f6se aus Verkauf immaterieller Verm\u00f6gensgegenst\u00e4nde (bei Buchgewinn)": {}, + "Erl\u00f6se aus Verk\u00e4ufen Finanzanlagen (bei Buchgewinn)": {}, + "Erl\u00f6se aus Verk\u00e4ufen Finanzanlagen 100% / 50% steuerfrei (inlandische Kap.Ges.)(bei Buchgewinn)": {}, + "Erl\u00f6se aus Verk\u00e4ufen Sachanlageverm\u00f6gen (bei Buchgewinn)": {}, + "Erl\u00f6se aus Verk\u00e4ufen Sachanlageverm\u00f6gen 16% USt (bei Buchgewinn)": {}, + "Erl\u00f6se aus Verk\u00e4ufen Sachanlageverm\u00f6gen 19% USt (bei Buchgewinn)": {}, + "Erl\u00f6se aus Verk\u00e4ufen Sachanlageverm\u00f6gen steuerfrei \u00a7 4 Nr. 1a UStG (bei Buchgewinn)": {}, + "Erl\u00f6se aus Verk\u00e4ufen Sachanlageverm\u00f6gen steuerfrei \u00a7 4 Nr. 1b UStG (bei Buchgewinn)": {}, + "Erl\u00f6se aus Verk\u00e4ufen von Wirtschaftsg\u00fctern des Umlaufverm\u00f6gens nach \u00a7 4 Abs. 3 Satz 4 EStG": {}, + "Ertraege a. Waehrungsumstellung auf Euro": {}, + "Ertr\u00e4ge aus Bewertung Finanzmittelfonds": {}, + "Ertr\u00e4ge aus Kursdifferenzen": {}, + "Ertr\u00e4ge aus Zuschreibungen des Finanzanlageverm\u00f6gens": {}, + "Ertr\u00e4ge aus Zuschreibungen des Finanzanlageverm\u00f6gens 100% / 50% steuerfrei (inl\u00e4ndische Kap. Ges.)": {}, + "Ertr\u00e4ge aus Zuschreibungen des Sachanlageverm\u00f6gens": {}, + "Ertr\u00e4ge aus Zuschreibungen des Umlaufverm\u00f6gens 100% / 50% steuerfrei (inlandische Kap. Ges.)": {}, + "Ertr\u00e4ge aus Zuschreibungen des Umlaufverm\u00f6gens au\u00dfer Vorr\u00e4ten": {}, + "Ertr\u00e4ge aus Zuschreibungen des anderen Anlageverm\u00f6gens 100% / 50% steuerfrei (inl\u00e4ndische Kap. Ges.)": {}, + "Ertr\u00e4ge aus Zuschreibungen des immateriellen Anlageverm\u00f6gens": {}, + "Ertr\u00e4ge aus abgeschriebenen Forderungen": {}, + "Ertr\u00e4ge aus dem Abgang von Gegenst\u00e4nden des Anlageverm\u00f6gens": {}, + "Ertr\u00e4ge aus dem abgang von Gegenst\u00e4nden des Umlaufverm\u00f6gens (au\u00dfer Vorr\u00e4te) 100% / 50%steuerfrei (inlandische Kap.Ges.)": {}, + "Ertr\u00e4ge aus dem abgang von Gegenst\u00e4nden des Umlaufverm\u00f6gens au\u00dfer Vorr\u00e4te": {}, + "Ertr\u00e4ge aus der Aufl\u00f6sung von R\u00fcckstellungen": {}, + "Ertr\u00e4ge aus der Aufl\u00f6sung von Sonderposten mit R\u00fccklageanteil (Ansparabschreibungen)": {}, + "Ertr\u00e4ge aus der Aufl\u00f6sung von Sonderposten mit R\u00fccklageanteil (Existenzgr\u00fcnderr\u00fccklage)": {}, + "Ertr\u00e4ge aus der Aufl\u00f6sung von Sonderposten mit R\u00fccklageanteil (Sonderabschreibungen)": {}, + "Ertr\u00e4ge aus der Aufl\u00f6sung von Sonderposten mit R\u00fccklageanteil (aus der W\u00e4hrungsumstellung auf den Euro)": {}, + "Ertr\u00e4ge aus der Aufl\u00f6sung von Sonderposten mit R\u00fccklageanteil (steuerfreie R\u00fccklage)": {}, + "Ertr\u00e4ge aus der Aufl\u00f6sung von Sonderposten mit R\u00fccklageanteil nach \u00a7 52 Abs. 16 EStG": {}, + "Ertr\u00e4ge aus der Herabsetzung der Einzelwertberichtigung zu Forderungen": {}, + "Ertr\u00e4ge aus der Herabsetzung der Pauschalwertberichtigung zu Forderungen": {}, + "Ertr\u00e4ge aus der Ver\u00e4u\u00dferung vo Anteilen an Kapitalgesellschaften 100% / 50% steuerfrei (inlandische Kap. Ges.)": {}, + "Ertr\u00e4ge aus der steuerlich niedrigeren Bewertung von R\u00fcckstellungen": {}, + "Ertr\u00e4ge aus der steuerlich niedrigeren Bewertung von Verbindlichkeiten": {}, + "Grundst\u00fccksertr\u00e4ge": {}, + "Investitionszulagen (steuerfrei)": {}, + "Investitionszusch\u00fcsse (steuerpflichtig)": {}, + "Kassendifferenzen": {}, + "Nicht realisierbare Waehrungsdifferenzen": {}, + "Periodenfremde Ertr\u00e4ge (soweit nicht au\u00dferordentlich)": {}, + "Produkt Rechnung Preisdifferenz": {}, + "Realisierte Waehrungsdifferenzen": {}, + "Rundungsdifferenzen": {}, + "Sachbez\u00fcge 16% USt (Waren)": {}, + "Sachbez\u00fcge 19% USt (Waren)": {}, + "Sachbez\u00fcge 7% USt (Waren)": {}, + "Sonstige Ertr\u00e4ge betrieblich und regelm\u00e4\u00dfig ": {}, + "Sonstige Ertr\u00e4ge betrieblich und regelm\u00e4\u00dfig 16% USt": {}, + "Sonstige Ertr\u00e4ge betrieblich und regelm\u00e4\u00dfig 19% USt ": {}, + "Sonstige Ertr\u00e4ge betriebsfremd und regelm\u00e4\u00dfig": {}, + "Sonstige Ertr\u00e4ge unregelm\u00dfig": {}, + "Sonstige betriebliche Ertr\u00e4ge": {}, + "Sonstige steuerfreie Betriebseinnahmen": {}, + "Verrechnete sonstige Sachbez\u00fcge ": {}, + "Verrechnete sonstige Sachbez\u00fcge (keine Waren)": {}, + "Verrechnete sonstige Sachbez\u00fcge 16 % USt ( z.B. Kfz-Gestellung)": {}, + "Verrechnete sonstige Sachbez\u00fcge 19 % USt ( z.B. Kfz-Gestellung)": {}, + "Verrechnete sonstige Sachbez\u00fcge ohne Umsatzsteuer": {}, + "Versicherungsentsch\u00e4digungen": {}, + "Waehrungsdifferenz zum Kontenausgleich": {}, + "steuerfreie Ertr\u00e4ge aus der Aufl\u00f6sung von Sonderposten mit R\u00fccklageanteil": {} + } + }, + "Statistische Konten E\u00fcR": { + "Sonstige betriebliche Ertr\u00e4ge": { + "Unentgeltliche Erbringung einer sonstigen Leistung 7% USt": {}, + "Unentgeltliche Erbringung einer sostigen Leistung 16% USt": {}, + "Unentgeltliche Erbringung einer sostigen Leistung 19% USt": {}, + "Unentgeltliche Erbringung einer sostigen Leistung ohne USt": {}, + "Unentgeltliche Zuwendung von Gegenst\u00e4nden 16% USt": {}, + "Unentgeltliche Zuwendung von Gegenst\u00e4nden 19% USt": {}, + "Unentgeltliche Zuwendung von Gegenst\u00e4nden ohne USt": {}, + "Verwendung von Gegenst\u00e4nden f\u00fcr Zwecke au\u00dferhalb des Unternehmens 16% USt": {}, + "Verwendung von Gegenst\u00e4nden f\u00fcr Zwecke au\u00dferhalb des Unternehmens 16% USt (Kfz-Nutzung)": {}, + "Verwendung von Gegenst\u00e4nden f\u00fcr Zwecke au\u00dferhalb des Unternehmens 16% USt (Telefon-Nutzung)": {}, + "Verwendung von Gegenst\u00e4nden f\u00fcr Zwecke au\u00dferhalb des Unternehmens 19% USt": {}, + "Verwendung von Gegenst\u00e4nden f\u00fcr Zwecke au\u00dferhalb des Unternehmens 19% USt (Kfz-Nutzung)": {}, + "Verwendung von Gegenst\u00e4nden f\u00fcr Zwecke au\u00dferhalb des Unternehmens 19% USt (Telefon-Nutzung)": {}, + "Verwendung von Gegenst\u00e4nden f\u00fcr Zwecke au\u00dferhalb des Unternehmens 7% USt": {}, + "Verwendung von Gegenst\u00e4nden f\u00fcr Zwecke au\u00dferhalb des Unternehmens ohne USt": {}, + "Verwendung von Gegenst\u00e4nden f\u00fcr Zwecke au\u00dferhalb des Unternehmens ohne USt (Kfz-Nutzung)": {}, + "Verwendung von Gegenst\u00e4nden f\u00fcr Zwecke au\u00dferhalb des Unternehmens ohne USt (Telefon-Nutzung)": {} + }, + "Umsatzerl\u00f6se": { + "Entnahme durch Unternehmer f\u00fcr Zwecke au\u00dferhalb des Unternehmens (Waren) ohne USt": {}, + "Entnahme durch den Unternehmer f\u00fcr Zwecke au\u00dferhalb des Unternehmens (Waren) 16% USt": {}, + "Entnahme durch den Unternehmer f\u00fcr Zwecke au\u00dferhalb des Unternehmens (Waren) 19% USt": {}, + "Entnahme durh Unternehmer f\u00fcr Zwecke au\u00dferhalb des Unternehmens (Waren) 7% USt": {}, + "Entnahme von Gegens\u00e4nden ohne USt": {}, + "Erl\u00f6sschm\u00e4lerung aus im Inland steuerpflichtigen EG-lieferungen 16% USt": {}, + "Erl\u00f6sschm\u00e4lerung aus im Inland steuerpflichtigen EG-lieferungen 19% USt": {}, + "Erl\u00f6sschm\u00e4lerung aus im Inland steuerpflichtigen EG-lieferungen 7 % USt": {}, + "Erl\u00f6sschm\u00e4lerung aus im anderen EG-lieferungen steuerpflichtigen Lieferungen": {}, + "Erl\u00f6sschm\u00e4lerungen": {}, + "Erl\u00f6sschm\u00e4lerungen 16 % USt": {}, + "Erl\u00f6sschm\u00e4lerungen 19 % USt": {}, + "Erl\u00f6sschm\u00e4lerungen 7 % USt": {}, + "Erl\u00f6sschm\u00e4lerungen aus steuerfreien Ums\u00e4tzen \u00a7 4 Nr. 1a UStG": {}, + "Erl\u00f6sschm\u00e4lerungen aus steuerfreien innergemeinschaftlichen Lieferungen": {}, + "Gegenkonto 4580-4582 bei Aufteilung der Erl\u00f6se nach Steuers\u00e4tzen (E\u00fcR)": {}, + "Gew\u00e4hrte Boni ": {}, + "Gew\u00e4hrte Boni 16 % USt": {}, + "Gew\u00e4hrte Boni 19 % USt": {}, + "Gew\u00e4hrte Boni 7 % USt": {}, + "Gew\u00e4hrte Rabatte": {}, + "Gew\u00e4hrte Rabatte 16 % USt": {}, + "Gew\u00e4hrte Rabatte 19 % USt": {}, + "Gew\u00e4hrte Rabatte 7 % USt": {}, + "Gew\u00e4hrte Skonti": {}, + "Gew\u00e4hrte Skonti 16 % USt": {}, + "Gew\u00e4hrte Skonti 19 % USt": {}, + "Gew\u00e4hrte Skonti 7 % USt": {}, + "Gew\u00e4hrte Skonti aus Leistungen- f\u00fcr die der Leistungsempf\u00e4nger die umsatzsteuer nach \u00a7 13b UStG schuldet": {}, + "Gew\u00e4hrte Skonti aus im Inland steuerpflichtigen EG-Lieferungen": {}, + "Gew\u00e4hrte Skonti aus im Inland steuerpflichtigen EG-Lieferungen 16 % USt": {}, + "Gew\u00e4hrte Skonti aus im Inland steuerpflichtigen EG-Lieferungen 19 % USt": {}, + "Gew\u00e4hrte Skonti aus im Inland steuerpflichtigen EG-Lieferungen 7 % USt": {}, + "Gew\u00e4hrte Skonti aus steuerfreien innergemeinschaftlichen Lieferungen \u00a7 4 Nr. 1b UStG": {}, + "Nicht steuerbare ums\u00e4tze (Innenums\u00e4tze)": {}, + "Statistisches Konto Erl\u00f6se zum allgemeinen Umsatzsteuersatz (E\u00fcR)": {}, + "Statistisches Konto Erl\u00f6se zum erm\u00e4\u00dfigten Umsatzsteuersatz (E\u00fcR)": {}, + "Statistisches konto Erl\u00f6se steuerfrei und nicht steuerbar (E\u00fcR)": {}, + "Umsatzsteuerverg\u00fctung": {}, + "Unentgeltliche Wertabgaben": {}, + "Unentgeltliche Zuwendung von Waren 16% USt": {}, + "Unentgeltliche Zuwendung von Waren 19% USt": {}, + "Unentgeltliche Zuwendung von Waren 7% USt": {}, + "Unentgeltliche Zuwendung von Waren ohne USt": {} + } + }, + "Umsatzerl\u00f6se": { + "Sotige betriebliche Ertr\u00e4ge": { + "Provision- sonstige Ertr\u00e4ge": {}, + "Provision- sonstige Ertr\u00e4ge 16% USt": {}, + "Provision- sonstige Ertr\u00e4ge 19% USt": {}, + "Provision- sonstige Ertr\u00e4ge 7% USt": {}, + "Provision- sonstige Ertr\u00e4ge steuerfrei (\u00a7 4 Nr. 5 UStG)": {}, + "Provision- sonstige Ertr\u00e4ge steuerfrei (\u00a7 4 Nr. 8 ff. UStG)": {} + }, + "Umsatzerl\u00f6se": { + "* Konto Kasse Ertrag": {}, + "* Sonstige Einnahmen": {}, + "* Vorausberechnete Einnahmen": {}, + "Erl\u00f6se": {}, + "Erl\u00f6se 16% USt": {}, + "Erl\u00f6se 19% USt": {}, + "Erl\u00f6se 7% USt": {}, + "Erl\u00f6se Abfallverwertung": {}, + "Erl\u00f6se Leergut": {}, + "Erl\u00f6se als Kleinunternehmer i.S.d. \u00a7 19 Abs. 1 UStG": {}, + "Erl\u00f6se aus Geldspielautomaten 16% USt": {}, + "Erl\u00f6se aus Geldspielautomaten 19% USt": {}, + "Erl\u00f6se aus Leistungen- f\u00fcr die der Leistungsempf\u00e4nger die Umsatzsteuer nach \u00a7 13b UStG schuldet": {}, + "Erl\u00f6se aus im Drittland steuerbaren Leistungen- im Inland ncht steuerbare Ums\u00e4tze": {}, + "Erl\u00f6se aus im Inland steuerpflichtigen EG-Lieferungen 16% USt": {}, + "Erl\u00f6se aus im Inland steuerpflichtigen EG-Lieferungen 19% USt": {}, + "Erl\u00f6se aus im Inland steuerpflichtigen EG-Lieferungen 7% USt": {}, + "Erl\u00f6se aus im anderen EG-Land steuerbaren Leistungen- im Inland nicht steuerbare Ums\u00e4tze": {}, + "Erl\u00f6se aus im anderen EG-Land steuerpflichtigen Lieferungen": {}, + "Erl\u00f6se. Die mit den Durchschnittss\u00e4tzen des \u00a7 24 UStG versteuert werden": {}, + "Lieferungen des ersten Abnehmers bei innergemeinschaftlichen Dreiecksgesch\u00e4ften \u00a7 25b abs. UStG": {}, + "Nicht abgerechnete Einnahmen": {}, + "Provisionsums\u00e4tze": {}, + "Provisionsums\u00e4tze 16% USt": {}, + "Provisionsums\u00e4tze 19% USt": {}, + "Provisionsums\u00e4tze 7% USt": {}, + "Provisionsums\u00e4tze- steuerfrei (\u00a74 Nr. 5 UStG)": {}, + "Provisionsums\u00e4tze- steuerfrei (\u00a74 Nr. 8 ff. UStG)": {}, + "Sonstige steuerfreie Ums\u00e4tze (z.B. \u00a7 4 Nr. 2-7 UStG)": {}, + "Sonstige steuerfreie Ums\u00e4tze Inland": {}, + "Steuerfreie Ums\u00e4tze nach \u00a7 4 Nr. 12 UStG (Vermietung und Verpackung)": {}, + "Steuerfreie Ums\u00e4tze offshore etc.": {}, + "Steuerfreie Ums\u00e4tze ohne Vorsteuerabzug zum Gesamtumsatz geh\u00f6rend": {}, + "Steuerfreie Ums\u00e4tze \u00a74 Nr. 1a UStG": {}, + "Steuerfreie Ums\u00e4tze \u00a74 Nr. 8 ff. UStG": {}, + "Steuerfreie innergemeinschaftliche Lieferungen von Neufahrzeugen an Abnehmer ohne Umsatzsteuer-Identifikationsnummer": {}, + "Steuerfreie innergemeinschaftliche Lieferungen \u00a74 Nr. 1b UStG": {}, + "Umsatzerl\u00f6se (zur fr. Verf\u00fcgung)": {} + } + } + }, + "Weitere Ertr\u00e4ge": { + "Au\u00dferordentliche Ertr\u00e4ge": { + "Au\u00dferordentliche Ertr\u00e4ge": { + "Au\u00dferordentliche Ertr\u00e4ge": {}, + "Au\u00dferordentliche Ertr\u00e4ge finanzwirksam": {}, + "Au\u00dferordentliche Ertr\u00e4ge nicht finanzwirksam": {} + } + }, + "Entnahme aus Gewinnr\u00fccklagen": { + "Einstellungen in die Kapitalr\u00fccklage nach den Vorschriften \u00fcber die Vereinfachte Kapitalherabsetzung": { + "Einstellungen in die Kapitalr\u00fccklage nach den Vorschriften \u00fcber die Vereinfachte Kapitalherabsetzung": {} + }, + "Entnahme aus Gewinnr\u00fccklagen aus anderen Gewinnr\u00fccklagen": { + "Entnahme aus Gewinnr\u00fccklagen aus anderen Gewinnr\u00fccklagen": {} + }, + "Entnahme aus Gewinnr\u00fccklagen aus der R\u00fccklage f\u00fcr eigene Anteile ": { + "Entnahme aus Gewinnr\u00fccklagen aus der R\u00fccklage f\u00fcr eigene Anteile ": {} + }, + "Entnahme aus Gewinnr\u00fccklagen aus der gesetzlichen R\u00fccklage": { + "Entnahme aus Gewinnr\u00fccklagen aus der gesetzlichen R\u00fccklage": {} + }, + "Entnahme aus Gewinnr\u00fccklagen aus satzungsm\u00e4\u00dfigen R\u00fccklage ": { + "Entnahme aus Gewinnr\u00fccklagen aus satzungsm\u00e4\u00dfigen R\u00fccklage ": {} + }, + "Ertr\u00e4ge aus Kapitalherabsetzung": { + "Ertr\u00e4ge aus Kapitalherabsetzung": {} + } + }, + "Entnahme aus der Kapitalr\u00fccklage": { + "Entnahme aus der Kapitalr\u00fccklage": {} + }, + "Ertr\u00e4ge aus Beteiligungen": { + "Ertr\u00e4ge aus Beteiligungen": { + "Ertr\u00e4ge aus Beteiligungen": {}, + "Ertr\u00e4ge aus Beteiligungen an verbundenen Unternehmen": {}, + "Gewinnanteile aus Mitunternehmerschaften \u00a7 9 GewStG": {}, + "Gewinne aus Anteilen an nicht steuerbefreiten inl\u00e4ndischen Kapitalgesellschaften \u00a7 9 Nr. 2a GewStG": {}, + "Laufende Ertr\u00e4ge aus Anteilen an Kapitalgesellschaften (Beteiligung) 100% / 50% steuerfrei (inl\u00e4ndische Kap. Ges.)": {}, + "Laufende Ertr\u00e4ge aus Anteilen an Kapitalgesellschaften (verbundene Unternehmen) 100% / 50% steuerfrei (inl\u00e4ndische Kap. Ges.)": {} + } + }, + "Ertr\u00e4ge aus Verlust\u00fcbernahme und auf Grund einer Gewinngemeinschaft- eines Gewinn- oder Teilgewinnabf\u00fchrungsvertrags erhaltene Gewinne": { + "Auf Grund einer Gewinngemeinschaft- eines Gewinn- oder Teilgewinnabf\u00fchrungsvertrags erhaltene ": { + "Erhaltene Gewinne auf Grund einer Gewinngemeinschaft": {}, + "Erhaltene Gewinne auf Grund eines Gewinn- oder Teilgewinnabf\u00fchrungsvertrags": {} + }, + "Ertr\u00e4ge aus Verlust\u00fcbernahme ": { + "Ertr\u00e4ge aus Verlust\u00fcbernahme": {} + } + }, + "Ertr\u00e4ge aus anderen Wertpapieren und Ausleihungen des Finanzanlageverm\u00f6gens": { + "Ertr\u00e4ge aus anderen Wertpapieren und Ausleihungen des Finanzanlageverm\u00f6gens": { + "Ertr\u00e4ge aus anderen Wertpapieren und Ausleihungen des Finanzanlageverm\u00f6gens": {}, + "Etr\u00e4ge aus anderen Wertpapieren und Ausleihungen des Finanzanlageverm\u00f6gens aus verbundenen Unternehmen": {}, + "Laufende Ertr\u00e4ge aus Anteilen an Kapitalgesellschaften (Finanzanlageverm\u00f6gen) 100% / 50% steuerfrei (inl\u00e4ndische Kap. Ges.)": {}, + "Laufende Ertr\u00e4ge aus Anteilen an Kapitalgesellschaften (verbundene Unternehmen) 100% / 50% steuerfrei (inl\u00e4ndische Kap. Ges.)": {} + } + }, + "Gewinnvortrag": { + "Gewinnvortrag nach Verwendung": {} + }, + "Sonstige Steuern ": { + "Sonstige Steuern ": { + "Ertr\u00e4ge aus der Aufl\u00f6sung von R\u00fcckstellungen f\u00fcr sonstige Steuern": {}, + "Grundsteuer": {}, + "Kfz-Steuer": {}, + "Sonstige Steuern ": {}, + "Steuererstattungen Vorjahre f\u00fcr sonstige Steuern ": {}, + "Steuernachzahkungen Vorjahre f\u00fcr sonstige Steuern ": {}, + "Verbrauchsteuer": {}, + "\u00f6kosteuer": {} + } + }, + "Sonstige Zinsen und \u00e4hnliche Ertr\u00e4ge": { + "Sonstige Zinsen und \u00e4hnliche Ertr\u00e4ge": { + "Diskontertr\u00e4ge": {}, + "Diskontertr\u00e4ge aus verbundenen Unternehmen": {}, + "Laufende Ertr\u00e4ge aus Anteilen an Kapitalgesellschaften (Umlaufverm\u00f6gen) 100% / 50% steuerfrei (inl\u00e4ndische Kap. Ges.)": {}, + "Laufende Ertr\u00e4ge aus Anteilen an Kapitalgesellschaften (verbundene Unternehmen) 100% / 50% steuerfrei (inl\u00e4ndische Kap. Ges.)": {}, + "Sonstige Zinsen und \u00e4hnliche Ertr\u00e4ge": {}, + "Sonstige Zinsen und \u00e4hnliche Ertr\u00e4ge aus verbundenen Unternehmen": {}, + "Sonstige Zinsertr\u00e4ge": {}, + "Sonstige Zinsertr\u00e4ge aus verbundenen Unternehmen": {}, + "Steuerfreie Aufzinsung des K\u00f6rperschaftsteuerguthabens nach \u00a737 KStG": {}, + "Zinsertr\u00e4ge \u00a7 233a AO": {}, + "Zinsertr\u00e4ge \u00a7 233a AO Sonderfall anlage A KSt": {}, + "Zins\u00e4hnliche Ertr\u00e4ge": {}, + "Zins\u00e4hnliche Ertr\u00e4ge aus verbundenen Unternehmen": {} + } + } + } + } + }, + "name": "Deutscher Kontenplan SKR04" + } +} \ No newline at end of file diff --git a/erpnext/accounts/doctype/account/chart_of_accounts/de_l10n_de_chart_template.json b/erpnext/accounts/doctype/account/chart_of_accounts/de_l10n_de_chart_template.json new file mode 100644 index 0000000000..76c7fcb5b8 --- /dev/null +++ b/erpnext/accounts/doctype/account/chart_of_accounts/de_l10n_de_chart_template.json @@ -0,0 +1,1563 @@ +{ + "country_code": "de", + "name": "Deutscher Kontenplan SKR03", + "tree": { + "Bilanzkonten": { + "Aktiva": { + "Abgrenzung latenter Steuern": { + "Abgrenzung aktive latente Steuern": {} + }, + "Anlageverm\u00f6gen": { + "Finanzanlagen": { + "Anteile an verbundenen Unternehmen": { + "Anteile a.herrschender Gesellschaft": {}, + "Anteile an verbundenen Unternehmen": {} + }, + "Ausleihungen an Unternehmen, mit denen ein Beteiligungsverh\u00e4ltnis besteht": { + "Ausleih. an UN mit Beteiligungsverh.": {} + }, + "Ausleihungen an verbundene Unternehmen": { + "Ausleihungen an verbundene Unternehmen": {} + }, + "Beteiligungen": { + "Andere Beteiligungen an Kapitalges.": {}, + "Andere Beteiligungen an Personenges.": {}, + "Atypische stille Beteiligungen": {}, + "Beteiligung GmbH Co.an Komplement\u00e4r GmbH": {}, + "Beteiligungen": {}, + "Typisch stille Beteiligungen": {} + }, + "Genossenschaftsanteile": { + "Genossenschaftsanteile z.lfr.Verbleib": {} + }, + "R\u00fcckdeckungsanspr\u00fcche aus Lebensversicherungen": { + "LV-R\u00fcckdeckungsanspr\u00fcche z.lfr.Verbl.": {} + }, + "Wertpapiere des Anlageverm\u00f6gens": { + "Festverzinsliche Wertpapiere": {}, + "Wertpapiere des Anlageverm\u00f6gens": {}, + "Wertpapiere mit Gewinnbeteil.anspr\u00fcch.": {} + }, + "sonstige Ausleihungen": { + "Ausleihungen an Gesellschafter": {}, + "Ausleihungen an nahe stehende Personen": {}, + "Darlehen": {}, + "Sonstige Ausleihungen": {} + } + }, + "Immaterielle Verm\u00f6gensgegenst\u00e4nde": { + "Gesch\u00e4fts- oder Firmenwert": { + "Gesch\u00e4fts- oder Firmenwert": {}, + "Verschmelzungsmehrwert": {} + }, + "Konzessionen, gewerbliche Schutzrechte und \u00e4hnliche Rechte und Werte sowie Lizenzen an solchen Rechten und Werten": { + "EDV-Software": {}, + "Gewerbliche Schutzrechte": {}, + "Konzessionen": {}, + "Konzessionen und gewerbl.Schutzrechte": {}, + "Lizenzen an gewerblichen Schutzrechten": {}, + "\u00c4hnliche Rechte und Werte": {} + }, + "geleistete Anzahlungen": { + "Anzahlungen auf Gesch\u00e4fts-, Firmenwert": {}, + "Anzahlungen immaterielle VermG": {} + } + }, + "Sachanlagen": { + "Grundst\u00fccke, grundst\u00fccksgleiche Rechte und Bauten einschlie\u00dflich der Bauten auf fremden Grundst\u00fccken": { + "Andere Bauten": {}, + "Au\u00dfenanlagen": {}, + "Bauten auf eigenen Grundst\u00fccken": {}, + "Bauten auf fremden Grundst\u00fccken": {}, + "Einrichtung Fabrik- und Gesch\u00e4ftsbauten": {}, + "Einrichtungen f\u00fcr Wohnbauten": {}, + "Fabrikbauten": {}, + "Garagen": {}, + "Geb\u00e4udeteil h\u00e4usliches Arbeitszimmer": {}, + "Gesch\u00e4ftsbauten": {}, + "Grundst\u00fccke mit Substanzverzehr": {}, + "Grundst\u00fccke, grundst\u00fccksgl. Rechte": {}, + "Grundst\u00fccke,grndst.Rechte und Bauten": {}, + "Grundst\u00fccksanteil h\u00e4usl. Arbeitszimmer": {}, + "Grundst\u00fccksgleiche Rechte": {}, + "Grundst\u00fcckswert bebauter Grundst\u00fccke": {}, + "Hof- und Wegebefestigungen": {}, + "Unbebaute Grundst\u00fccke": {}, + "Wohnbauten": {} + }, + "andere Anlagen, Betriebs- und Gesch\u00e4ftsausstattung": { + "Andere Anlagen": {}, + "Betriebs- und Gesch\u00e4ftsausstattung": {}, + "Betriebsausstattung": {}, + "B\u00fcroeinrichtung": {}, + "Einbauten": {}, + "Geringwertige WG Sammelposten": {}, + "Geringwertige Wirtschaftsg\u00fcter": {}, + "Ger\u00fcst- und Schalungsmaterial": {}, + "Gesch\u00e4ftsausstattung": {}, + "LKW": {}, + "Ladeneinrichtung": {}, + "PKW": {}, + "Sonstige Betriebs-u.Gesch.ausstattung": {}, + "Sonstige Transportmittel": {}, + "Werkzeuge": {} + }, + "geleistete Anzahlungen und Anlagen im Bau": { + "Anzahlg. auf Bauten eigen. Grundst\u00fccken": {}, + "Anzahlg. auf Bauten fremd. Grundst\u00fccken": {}, + "Anzahlg. auf Wohnbauten a.eig.Grundst": {}, + "Anzahlung Betriebs- u. Gesch.ausstattung": {}, + "Anzahlungen a. Wohnbauten a. fremd. Gr.": {}, + "Anzahlungen a.Grundst\u00fccke ohne Bauten": {}, + "Anzahlungen auf technische Anlagen": {}, + "Betriebs- u. Gesch.ausstattung im Bau": {}, + "Gesch\u00e4fts-,Fabrik-u.and. Bauten im Bau": {}, + "Technische Anlagen und Maschinen im Bau": {}, + "Wohnbauten im Bau": {} + }, + "technische Anlagen und Maschinen": { + "Betriebsvorrichtungen": {}, + "Maschinelle Anlagen": {}, + "Maschinen": {}, + "Maschinengebundene Werkzeuge": {}, + "Technische Anlagen und Maschinen": {}, + "Transportanlagen und \u00c4hnliches": {} + } + } + }, + "Aufwendungen f\u00fcr die Ingangsetzung und Erweiterung des Gesch\u00e4ftsbetriebs": { + "Ingangsetzungs- und Erweiterungsaufwand": {} + }, + "Aufwendungen f\u00fcr die W\u00e4hrungsumstellung auf den Euro": {}, + "Ausstehende Einlagen": { + "davon eingefordert": {} + }, + "Rechnungsabgrenzungsposten": { + "Aktive Rechnungsabgrenzung": {}, + "Aufwand Umsatzsteuer auf Anzahlungen": {}, + "Aufwand Z\u00f6lle und Verbrauchsteuern": {}, + "Damnum/Disagio": {} + }, + "Umlaufverm\u00f6gen": { + "Forderungen und sonstige Verm\u00f6gensgegenst\u00e4nde": { + "Forderungen aus Lieferungen und Leistungen": { + "Einzelwertberichtigung Forderung(b.1J)": {}, + "Forderg. aus L+L gg.Gesellschafter b.1 J": {}, + "Forderg. aus stfr., n. steuerbaren L+L": { + "account_type": "Receivable" + }, + "Forderg.a. Lieferungen/Leistungen b.1 J": {}, + "Forderungen aus L+L allgem. Steuersatz": {}, + "Forderungen aus L+L erm\u00e4\u00dfigt. Steuersatz": { + "account_type": "Receivable" + }, + "Forderungen aus L+L gem\u00e4\u00df \u00a7 24 UStG": {}, + "Forderungen aus L+L gg. Gesellschafter": { + "account_type": "Receivable" + }, + "Forderungen aus Lieferungen u.Leistung": { + "account_type": "Receivable" + }, + "Forderungen nach \u00a7 11 EStG f\u00fcr \u00a7 4/3": { + "account_type": "Receivable" + }, + "Gegenkonto bei Aufteilung Debitoren": {}, + "Gegenkonto sonst.VG bei Buchung Debitor": {}, + "Gegenkto Aufteilung der Forderungen L+L": {}, + "Pauschalwertberichtigung Forderg./b.1J": {}, + "Wechsel a. Lieferungen/Leistungen b.1 J": {}, + "Wechsel a. Lieferungen/Leistungen bbf.": {}, + "Wechsel aus Lieferung und Leistung": {}, + "Zweifelhafte Forderungen": {}, + "Zweifelhafte Forderungen (bis 1 Jahr)": {}, + "davon mit einer Restlaufzeit von mehr als einem Jahr": { + "Einzelwertberichtigung Forderung(g.1J)": {}, + "Forderg. aus L+L gg.Gesellschafter g.1 J": {}, + "Forderg.a. Lieferungen/Leistungen g.1 J": {}, + "Pauschalwertberichtigung Forderg./g.1J": {}, + "Wechsel a. Lieferungen/Leistungen g.1 J": {}, + "Zweifelhafte Forderungen (g. 1 Jahr)": {} + } + }, + "Forderungen gegen Unternehmen, mit denen ein Beteiligungsverh\u00e4ltnis besteht": { + "Besitzwechsel gg.UN m. Beteiligungsverh.": {}, + "Besitzwechsel gg.UN m.Beteiligg.verh.b1J": {}, + "Besitzwechsel gg.UN m.Beteiligg.verh.bbf": {}, + "Forderg. L+L gg.UN m. Beteiligungsverh.": { + "account_type": "Receivable" + }, + "Forderg. L+L gg.UN m.Beteiligg.verh.b1J": {}, + "Forderg. gg. UN mit Beteiligg.verh. b.1J": {}, + "Forderungen gg. UN m. Beteiligungsverh.": {}, + "WB Forderg.gg.UN m.Beteiligg.verh. b.1J": {}, + "davon mit einer Restlaufzeit von mehr als einem Jahr": { + "Besitzwechsel gg.UN m.Beteiligg.verh.g1J": {}, + "Forderg. L+L gg.UN m.Beteiligg.verh.g1J": {}, + "Forderg. gg. UN mit Beteiligg.verh. g.1J": {}, + "WB Forderg.gg.UN m.Beteiligg.verh. g.1J": {} + } + }, + "Forderungen gegen verbundene Unternehmen": { + "Besitzwechs.gg.verb.UN, bundesbankf\u00e4hig": {}, + "Besitzwechsel gegen verbund. Unternehmen": {}, + "Besitzwechsel gegen verbundene UN (b.1J)": {}, + "Forderungen aus L+L gg. verbund. UN b.1J": {}, + "Forderungen aus L+L gg. verbundenen UN": { + "account_type": "Receivable" + }, + "Forderungen gegen verbund.Unternehmen": {}, + "Forderungen gg. verbundene UN(b. 1 J)": {}, + "WB Forderungen gg. verbundene UN (b.1J)": {}, + "davon mit einer Restlaufzeit von mehr als einem Jahr": { + "Besitzwechsel gegen verbundene UN (g.1J)": {}, + "Forderungen aus L+L gg. verbund. UN g.1J": {}, + "Forderungen gg. verbundene UN(g. 1 J)": {}, + "WB Forderungen gg. verbundene UN (g.1J)": {} + } + }, + "sonstige Verm\u00f6gensgegenst\u00e4nde": { + "Abziehbare Vorsteuer": {}, + "Abziehbare Vorsteuer 16%": {}, + "Abziehbare Vorsteuer 19%": {}, + "Abziehbare Vorsteuer 7%": {}, + "Abziehbare Vorsteuer aus EG-Erwerb": {}, + "Abziehbare Vorsteuer aus EG-Erwerb 16%": {}, + "Abziehbare Vorsteuer aus EG-Erwerb 19%": {}, + "Abziehbare Vorsteuer \u00a7 13a UStG": {}, + "Abziehbare Vorsteuer \u00a7 13b UStG": {}, + "Abziehbare Vorsteuer \u00a7 13b UStG 16%": {}, + "Abziehbare Vorsteuer \u00a7 13b UStG 19%": {}, + "Agenturwarenabrechnung": {}, + "Anspr\u00fcche a. R\u00fcckdeckungsversicherung": {}, + "Aufl\u00f6sung Vorsteuer Vorjahr \u00a7 4/3 EStG": {}, + "Aufzuteil. Vorsteuer aus EG-Erwerb 19%": {}, + "Aufzuteil. Vorsteuer \u00a7\u00a7 13a/13b UStG": {}, + "Aufzuteil. Vorsteuer \u00a7\u00a713a/13b USt 16%": {}, + "Aufzuteil. Vorsteuer \u00a7\u00a713a/13b USt 19%": {}, + "Aufzuteilende Vorsteuer": {}, + "Aufzuteilende Vorsteuer 16%": {}, + "Aufzuteilende Vorsteuer 19%": {}, + "Aufzuteilende Vorsteuer 7%": {}, + "Aufzuteilende Vorsteuer aus EG-Erwerb": {}, + "Darlehen": {}, + "Darlehen bis 1 Jahr": {}, + "Durchlaufende Posten": {}, + "Einfuhr-Umsatzsteuer": {}, + "Forderg. an FA aus abgef\u00fchrtem Bauabzug": {}, + "Forderg. gg. Personal Lohn- u. Gehalt": {}, + "Forderungen aus Verbrauchsteuern": {}, + "Forderungen gegen Personal (bis 1Jahr)": {}, + "Forderungen gg. Aufsichtsratsm. (b.1 J)": {}, + "Forderungen gg. Gesch\u00e4ftsf.(b.1J)": {}, + "Forderungen gg. Gesellschafter (b.1J)": {}, + "Fremdgeld": {}, + "Gegenkonto Vorsteuer \u00a7 4/3 EStG": {}, + "Gegenkto. Vorsteuer Durchschnittss\u00e4tze": {}, + "Geldtransit": {}, + "Genossenschaftsanteile z.kfr.Verbleib": {}, + "Gewinnermittlung \u00a74/3 ergebniswirksam": {}, + "Gewinnermittlung \u00a74/3 nicht ergebnisw.": {}, + "GmbH-Anteile z.kurzfristigen Verbleib": {}, + "Kautionen": {}, + "Kautionen (bis 1 J)": {}, + "K\u00f6rperschaftsteuerguthaben \u00a737 (b.1 J)": {}, + "K\u00f6rperschaftsteuerr\u00fcckforderung": {}, + "Nachtr\u00e4gl. abz. Vorsteuer \u00a7 15a Abs. 2": {}, + "Nachtr\u00e4gl. abz. Vorsteuer, bewegl. WG": {}, + "Nachtr\u00e4gl. abz. Vorsteuer, unbewegl. WG": {}, + "Sonstige Verm\u00f6gensgegenst\u00e4nde": {}, + "Sonstige Verm\u00f6gensgegenst\u00e4nde (b.1 J)": {}, + "Steuererst.anspruch gegen ander. EG-Land": {}, + "Steuer\u00fcberzahlungen": {}, + "USt-Forderungen": {}, + "Verrechnung Ist-Versteuerung": {}, + "Verrechnung geleistete Anzahlungen": {}, + "Vorsteuer EG-Erwerb neue Kfz ohne UStID": {}, + "Vorsteuer allgem. Durchschnittss\u00e4tze": {}, + "Vorsteuer aus Investitionen \u00a7 4/3 EStG": {}, + "Vorsteuer im Folgejahr abziehbar": {}, + "Wirtschaftsg\u00fcter Umlaufverm. \u00a7 4/3 EStG": {}, + "Zur\u00fcckzuzahl. Vorsteuer, unbewegl. WG": {}, + "Zur\u00fcckzuzahlende Vorsteuer \u00a715a Abs.2": {}, + "Zur\u00fcckzuzahlende Vorsteuer, bewegl.WG": {}, + "davon mit einer Restlaufzeit von mehr als einem Jahr": { + "Darlehen g. 1 Jahr": {}, + "Forderungen gegen Personal (g. 1Jahr)": {}, + "Forderungen gg. Aufsichtsratsm. (g.1 J)": {}, + "Forderungen gg. Gesch\u00e4ftsf.(g.1J)": {}, + "Forderungen gg. Gesellschafter (g.1J)": {}, + "Kautionen (g. 1 J)": {}, + "K\u00f6rperschaftsteuerguthaben \u00a737 (g.1 J)": {}, + "Sonstige Verm\u00f6gensgegenst\u00e4nde (g.1 J)": {} + }, + "\u00dcberleitung Kostenstellen": {} + } + }, + "Kassenbestand, Bundesbankguthaben, Guthaben bei Kreditinstituten und Schecks": { + "Bank": {}, + "Bank 1": {}, + "Bank 2": {}, + "Bank 3": {}, + "Bank 4": {}, + "Bank 5": {}, + "Bundesbankguthaben": {}, + "Finanzmittelanlagen kurzfr. Disposition": {}, + "Kasse": {}, + "LZB-Guthaben": {}, + "Nebenkasse 1": {}, + "Nebenkasse 2": {}, + "Postbank": {}, + "Postbank 1": {}, + "Postbank 2": {}, + "Postbank 3": {}, + "Schecks": {}, + "Verbindlichkeiten gg. Kreditinstituten": {} + }, + "Vorr\u00e4te": { + "Roh-, Hilfs- und Betriebsstoffe": { + "Bestand Roh-,Hilfs- und Betriebsstoffe": {} + }, + "erhaltene Anzahlungen auf Bestellungen": { + "Erhaltene Anzahlungen": {} + }, + "fertige Erzeugnisse und Waren": { + "Bestand Waren": {}, + "Fertige Erzeugnisse": {}, + "Fertige Erzeugnisse und Waren": {}, + "Waren": {} + }, + "geleistete Anzahlungen": { + "Geleistete Anzahlungen 15% Vorsteuer": {}, + "Geleistete Anzahlungen 16% Vorsteuer": {}, + "Geleistete Anzahlungen 19% Vorsteuer": {}, + "Geleistete Anzahlungen 7% Vorsteuer": {}, + "Geleistete Anzahlungen auf Vorr\u00e4te": {} + }, + "in Arbeit befindliche Auftr\u00e4ge": { + "In Arbeit befindliche Auftr\u00e4ge": {} + }, + "in Ausf\u00fchrung befindliche Bauauftr\u00e4ge": { + "In Ausf\u00fchrung befindl. Bauauftr\u00e4ge": {} + }, + "unfertige Erzeugnisse, unfertige Leistungen": { + "Unfertige Erzeugnisse": {}, + "Unfertige Erzeugnisse und Leistungen": {}, + "Unfertige Leistungen": {} + } + }, + "Wertpapiere": { + "Anteile an verbundenen Unternehmen": { + "Anteile a.herrschender Gesellschaft": {}, + "Anteile an verbundenen Unternehmen": {} + }, + "eigene Anteile": { + "Eigene Anteile": {} + }, + "sonstige Wertpapiere": { + "Finanzwechsel": {}, + "Sonstige Wertpapiere": {}, + "Wertpap. mit geringen Wertschwankungen": {}, + "Wertpapieranlagen kurzfr. Disposition": {} + } + } + } + }, + "Passiva": { + "Einlagen stiller Gesellschafter": {}, + "Kapital": { + "Anfangskapital": { + "Festkapital (EK)": {}, + "Gesellschafter-Darlehen (FK)": {}, + "Kommandit-Kapital (EK)": {}, + "Variables Kapital (EK)": {}, + "Verlustausgleich (EK)": {} + }, + "Einlagen": {}, + "Entnahmen": { + "Au\u00dfergew\u00f6hnliche Belastungen": {}, + "Au\u00dfergew\u00f6hnliche Belastungen TH": {}, + "Grundst\u00fccksaufwand": {}, + "Grundst\u00fccksaufwand TH": {}, + "Grundst\u00fccksertrag": {}, + "Grundst\u00fccksertrag TH": {}, + "Privateinlagen": {}, + "Privateinlagen TH": {}, + "Privatentnahmen allgemein": {}, + "Privatentnahmen allgemein TH": {}, + "Privatsteuern": {}, + "Privatsteuern TH": {}, + "Sonderausgaben beschr\u00e4nkt abzugsf. TH": {}, + "Sonderausgaben beschr\u00e4nkt abzugsf\u00e4hig": {}, + "Sonderausgaben unbeschr\u00e4nkt abzugsf. TH": {}, + "Sonderausgaben unbeschr\u00e4nkt abzugsf\u00e4hig": {}, + "Unentgeltliche Wertabgaben": {}, + "Unentgeltliche Wertabgaben TH": {}, + "Zuwendungen, Spenden": {}, + "Zuwendungen, Spenden TH": {} + }, + "Jahres\u00fcberschuss Jahresfehlbetrag": {} + }, + "Rechnungsabgrenzungsposten": { + "Passive Rechnungsabgrenzung": {}, + "Verbindlichkeiten aus der Begebung und \u00dcbertragung von Wechseln, aus B\u00fcrgschaften, Wechsel- und Scheckb\u00fcrgschaften und aus Gew\u00e4hrleistungsvertr\u00e4gen sowie Haftung aus Bestellung von Sicherheiten f\u00fcr fremde Verbindlichkeiten": {} + }, + "R\u00fcckstellungen": { + "R\u00fcckstellungen f\u00fcr Pensionen und \u00e4hnliche Verpflichtungen": { + "Pensions-und \u00e4hnliche R\u00fcckstellungen": {} + }, + "Steuerr\u00fcckstellungen": { + "Gewerbesteuerr\u00fcckstellung": {}, + "Gewerbesteuerr\u00fcckstellung \u00a7 4 Abs. 5b": {}, + "K\u00f6rperschaftsteuerr\u00fcckstellung": {}, + "R\u00fcckstellungen f\u00fcr latente Steuern": {}, + "Steuerr\u00fcckstellungen": {}, + "USt nicht f\u00e4llig, EG-Lieferungen": {}, + "USt nicht f\u00e4llig, EG-Lieferungen 16%": {}, + "USt nicht f\u00e4llig, EG-Lieferungen 19%": {}, + "Umsatzsteuer nicht f\u00e4llig": {}, + "Umsatzsteuer nicht f\u00e4llig 16%": {}, + "Umsatzsteuer nicht f\u00e4llig 19%": {}, + "Umsatzsteuer nicht f\u00e4llig 7%": {} + }, + "sonstige R\u00fcckstellungen": { + "Aufwandsr\u00fcckstellungen \u00a7 249 II HGB": {}, + "R\u00fcckstellungen Abraum-/Abfallbeseit.": {}, + "R\u00fcckstellungen Instandhaltung 4-12 Mon.": {}, + "R\u00fcckstellungen Instandhaltung bis 3 Mon.": {}, + "R\u00fcckstellungen f. Gew\u00e4hrleistungen": {}, + "R\u00fcckstellungen f. drohende Verluste": {}, + "R\u00fcckstellungen f\u00fcr Abschluss u. Pr\u00fcfung": {}, + "R\u00fcckstellungen f\u00fcr Aufbewahrungspflicht": {}, + "R\u00fcckstellungen f\u00fcr Personalkosten": {}, + "R\u00fcckstellungen f\u00fcr Umweltschutz": {}, + "Sonstige R\u00fcckstellungen": {} + } + }, + "Sonderposten aus der W\u00e4hrungsumstellung auf den Euro": {}, + "Sonderposten f\u00fcr Zusch\u00fcsse und Zulagen": { + "Sonderposten f\u00fcr Zusch\u00fcsse u. Zulagen": {} + }, + "Sonderposten mit R\u00fccklageanteil": { + "SoPo mit R\u00fccklageanteil EStR R 6.6": {}, + "SoPo mit R\u00fccklageanteil Sonder-AfA \u00a7 7g": {}, + "SoPo mit R\u00fccklageanteil \u00a7 6b EStG": {}, + "SoPo mit R\u00fccklageanteil \u00a7 7g /3, 7 a.F.": {}, + "SoPo mit R\u00fccklageanteil \u00a7 7g Abs.2 n.F.": {}, + "SoPo mit R\u00fccklageanteil \u00a752 Abs.16 EStG": {}, + "SoPo mit R\u00fccklageanteil, Sonder-AfA": {}, + "SoPo mit R\u00fccklageanteil, stfr. R\u00fccklage": {} + }, + "Verbindlichkeiten": { + "Anleihen": { + "Anleihen, nicht konvertibel (1-5 Jahre)": {}, + "Anleihen, nicht konvertibel (g.5 Jahre)": {}, + "davon konvertibel": { + "Anleihen konvertibel": {}, + "Anleihen konvertibel(1-5 Jahre)": {}, + "Anleihen konvertibel(bis 1 Jahr)": {}, + "Anleihen konvertibel(gr\u00f6\u00dfer 5 Jahre)": {} + }, + "davon mit einer Restlaufzeit bis zu einem Jahr": { + "Anleihen, nicht konvertibel": {}, + "Anleihen, nicht konvertibel (b. 1 Jahr)": {} + } + }, + "Verbindlichkeiten aus Lieferungen und Leistungen": { + "Verbindl. aus L+L gg. Gesellsch. 1-5 J": {}, + "Verbindl. aus L+L gg. Gesellsch. g. 5J": {}, + "Verbindl.a.Lieferungen/Leistungen 1-5 J": {}, + "Verbindl.a.Lieferungen/Leistungen g.5 J": {}, + "davon mit einer Restlaufzeit bis zu einem Jahr": { + "Gegenkonto bei Aufteilung Kreditoren": {}, + "Gegenkto Aufteilung Verbindlichk. L+L": {}, + "Verbindl. aus L+L allgem. Steuersatz": { + "account_type": "Payable" + }, + "Verbindl. aus L+L erm\u00e4\u00dfigt. Steuersatz": { + "account_type": "Payable" + }, + "Verbindl. aus L+L gg. Gesellsch. b. 1J": {}, + "Verbindl. aus L+L gg. Gesellschaftern": { + "account_type": "Payable" + }, + "Verbindl. aus L+L gg. verbundenen UN": { + "account_type": "Payable" + }, + "Verbindl. aus L+L ohne Vorsteuerabzug": { + "account_type": "Payable" + }, + "Verbindl. aus Lieferungen u. Leistungen": { + "account_type": "Payable" + }, + "Verbindl.a.Lieferungen/Leistungen b.1 J": {}, + "Verbindl.aus L+L gg.UN m.Beteiligg.verh.": { + "account_type": "Payable" + }, + "Verbindlichk. Investitionen \u00a7 4/3 EStG": {} + } + }, + "Verbindlichkeiten aus der Annahme gezogener Wechsel und der Ausstellung eigener Wechsel": { + "Schuldwechsel (1-5 Jahre)": {}, + "Schuldwechsel (gr\u00f6\u00dfer 5 Jahre)": {}, + "davon mit einer Restlaufzeit bis zu einem Jahr": { + "Schuldwechsel": {}, + "Schuldwechsel (bis 1 Jahr)": {} + } + }, + "Verbindlichkeiten gegen\u00fcber Kreditinstituten": { + "Gegenkonto bei Aufteilung Kto 0690-98": {}, + "TZ-Verbindlichkeit. Kreditinstitut,1-5 J": {}, + "TZ-Verbindlichkeit. Kreditinstitut,g.5 J": {}, + "Verbindlichkeiten Kreditinstitut(1-5J)": {}, + "Verbindlichkeiten Kreditinstitut(g.5J)": {}, + "davon mit einer Restlaufzeit bis zu einem Jahr": { + "TZ-Verbindlichkeit. Kreditinstitut,b.1 J": {}, + "TZ-Verbindlichkeit. gg. Kreditinstituten": {}, + "Verbindlichkeiten Kreditinstitut(b.1J)": {}, + "Verbindlichkeiten gg. Kreditinstituten": {} + } + }, + "Verbindlichkeiten gegen\u00fcber Unternehmen, mit denen ein Beteiligungsverh\u00e4ltnis besteht": { + "Verbindl. gg.UN mit Beteiligg.verh. 1-5J": {}, + "Verbindl. gg.UN mit Beteiligg.verh. g.5J": {}, + "Verbindl.aus L+L gg.UN m. Bet.verh. 1-5J": {}, + "Verbindl.aus L+L gg.UN m. Bet.verh. g.5J": {}, + "davon mit einer Restlaufzeit bis zu einem Jahr": { + "Verbindl. gg.UN mit Beteiligg.verh. b.1J": {}, + "Verbindl. gg.UN mit Beteiligungsverh.": {}, + "Verbindl.aus L+L gg.UN m. Bet.verh. b.1J": {} + } + }, + "Verbindlichkeiten gegen\u00fcber verbundenen Unternehmen": { + "Verbindl.aus L+L gg.verbundenen UN 1-5 J": {}, + "Verbindl.aus L+L gg.verbundenen UN g.5 J": {}, + "Verbindlichkeit. gg.verbundene UN(1-5 J)": {}, + "Verbindlichkeit. gg.verbundene UN(g.5 J)": {}, + "davon mit einer Restlaufzeit bis zu einem Jahr": { + "Verbindl.aus L+L gg.verbundenen UN b. 1J": {}, + "Verbindlichk.gegen\u00fcber verbundenen UN": {}, + "Verbindlichkeit. gg.verbundene UN(b.1 J)": {} + } + }, + "erhaltene Anzahlungen auf Bestellungen": { + "Erhaltene Anzahlungen (1-5 Jahre)": {}, + "Erhaltene Anzahlungen (g. 5 Jahre)": {}, + "davon mit einer Restlaufzeit bis zu einem Jahr": { + "Erhaltene Anzahlungen": {}, + "Erhaltene Anzahlungen (bis 1 Jahr)": {}, + "Erhaltene Anzahlungen 15% USt": {}, + "Erhaltene Anzahlungen 16% USt": {}, + "Erhaltene Anzahlungen 19% USt": {}, + "Erhaltene Anzahlungen 7% USt": {} + } + }, + "sonstige Verbindlichkeiten": { + "Darlehen 1-5 Jahre": {}, + "Darlehen atyp. stiller Gesellsch.(1-5J)": {}, + "Darlehen atyp. stiller Gesellsch.(g.5J)": {}, + "Darlehen g. 5 Jahre": {}, + "Darlehen typ. stiller Gesellsch.(1-5J)": {}, + "Darlehen typ. stiller Gesellsch.(g.5J)": {}, + "Erhaltene Kautionen (1-5 Jahre)": {}, + "Erhaltene Kautionen (gr\u00f6\u00dfer 5 Jahre)": {}, + "Gegenkonto bei Aufteilung Kto 0790-98": {}, + "Partiarische Darlehen(1-5 Jahre)": {}, + "Partiarische Darlehen(g. 5 Jahre)": {}, + "Sonst. Verbindlichkeiten nach \u00a711 EStG": {}, + "Sonstige Verbindlichkeiten (1-5 J)": {}, + "Sonstige Verbindlichkeiten (g. 5 J)": {}, + "Verbindlichkeit.gg. Gesellschaftern 1-5J": {}, + "Verbindlichkeit.gg. Gesellschaftern g.5J": {}, + "davon aus Steuern": { + "Aufgeschobene Einfuhr-Umsatzsteuer": {}, + "Nachsteuer": {}, + "Steuerzahlungen an andere EG-L\u00e4nder": {}, + "USt EG-Erwerb Neufahrzeuge ohne UStID": {}, + "USt aus EG-Erwerb ohne Vorsteuerabzug": {}, + "USt im anderen EG-Land s.Leist./Werkl.": {}, + "USt im anderen EG-Land stpfl.Lieferung": {}, + "Umsatzsteuer": {}, + "Umsatzsteuer 16%": {}, + "Umsatzsteuer 19%": {}, + "Umsatzsteuer 7%": {}, + "Umsatzsteuer EG-Lieferungen": {}, + "Umsatzsteuer EG-Lieferungen 19%": {}, + "Umsatzsteuer Vorjahr": {}, + "Umsatzsteuer aus EG-Erwerb": {}, + "Umsatzsteuer aus EG-Erwerb 16%": {}, + "Umsatzsteuer aus EG-Erwerb 19%": {}, + "Umsatzsteuer fr\u00fchere Jahre": {}, + "Umsatzsteuer laufendes Jahr": {}, + "Umsatzsteuer nach \u00a7 13a UStG": {}, + "Umsatzsteuer nach \u00a7 13b UStG": {}, + "Umsatzsteuer nach \u00a7 13b UStG 16%": {}, + "Umsatzsteuer nach \u00a7 13b UStG 19%": {}, + "Umsatzsteuervorauszahlungen": {}, + "Umsatzsteuervorauszahlungen 1/11": {}, + "Unrichtig oder unberechtigt ausgew. USt": {}, + "Verbindl. Steuern und Abgaben": {}, + "Verbindl. Steuern und Abgaben (1-5 J)": {}, + "Verbindl. Steuern und Abgaben (b. 1 J)": {}, + "Verbindl. Steuern und Abgaben (g. 5 J)": {}, + "Verbindl. an FA abzuf\u00fchrender Bauabzug": {}, + "Verbindlichk. Lohn- und Kirchensteuer": {}, + "Verbindlichk. a.Einbehaltung (KapESt)": {}, + "Verbindlichkeiten f\u00fcr Verbrauchsteuern": {} + }, + "davon im Rahmen der sozialen Sicherheit": { + "Verbindl. soziale Sicherheit \u00a74/3 EStG": {}, + "Verbindlichk. Verm\u00f6gensbildung(1-5J)": {}, + "Verbindlichk. Verm\u00f6gensbildung(b.1J)": {}, + "Verbindlichk. Verm\u00f6gensbildung(g.5J)": {}, + "Verbindlichk. soziale Sicherheit(1-5J)": {}, + "Verbindlichk. soziale Sicherheit(b.1J)": {}, + "Verbindlichk. soziale Sicherheit(g.5J)": {}, + "Verbindlichkeiten a. Verm\u00f6gensbildung": {}, + "Verbindlichkeiten soziale Sicherheit": {}, + "Voraus.Beitrag ggb. Sozialversich.tr\u00e4ger": {} + }, + "davon mit einer Restlaufzeit bis zu einem Jahr": { + "Agenturwarenabrechnung": {}, + "Darlehen": {}, + "Darlehen atyp. stiller Gesellsch.(b.1J)": {}, + "Darlehen atyp. stiller Gesellschafter": {}, + "Darlehen bis 1 Jahr": {}, + "Darlehen typ. stiller Gesellsch.(b.1J)": {}, + "Darlehen typ. stiller Gesellschafter": {}, + "Erhaltene Kautionen": {}, + "Erhaltene Kautionen (bis 1 Jahr)": {}, + "Gewinnverf\u00fcgung stille Gesellschaft.": {}, + "Kreditkartenabrechnung": {}, + "Lohn- und Gehaltsverrechnungen": {}, + "Lohn/Gehaltsverrechnung \u00a711 f. 4/3 EStG": {}, + "Partiarische Darlehen": {}, + "Partiarische Darlehen(bis 1 Jahr)": {}, + "Sonstige Verbindlichkeiten": {}, + "Sonstige Verbindlichkeiten (bis 1 J)": {}, + "Sonstige Verrechnung": {}, + "Verb.gg.Gesellschaftern off.Aussch\u00fcttg.": {}, + "Verbindlichk. Einbehaltung Arbeitnehmer": {}, + "Verbindlichkeit.gg. Gesellschaftern": {}, + "Verbindlichkeit.gg. Gesellschaftern b.1J": {}, + "Verbindlichkeiten aus Lohn und Gehalt": {}, + "Verrechnung erhaltene Anzahlungen": {} + } + } + } + } + }, + "Gewinn u. Verlust": { + "Ergebnis vor Steuern": { + "Betriebsergebnis": { + "Betriebl. Rohertrag": { + "Rohertrag": { + "Gesamtleistung": { + "Akt.Eigenleistungen": { + "Andere aktivierte Eigenleistungen": {} + }, + "Best.Verdg. FE/UE": { + "Bestandsver\u00e4nd.unfertige Erzeugnisse": {}, + "Bestandsver\u00e4nderung Auftr\u00e4ge in Arbeit": {}, + "Bestandsver\u00e4nderung Bauauftr\u00e4ge": {}, + "Bestandsver\u00e4nderung fertige Erzeugnisse": {}, + "Bestandsver\u00e4nderung unfertige Leistung": {} + }, + "Umsatzerl\u00f6se": { + "Entnahme Unternehmer (Waren) 19% USt": {}, + "Entnahme Unternehmer (Waren) 7% USt": {}, + "Entnahme Unternehmer (Waren) ohne USt": {}, + "Entnahme von Gegenst\u00e4nden ohne USt": {}, + "Erl\u00f6se": {}, + "Erl\u00f6se 16% USt": {}, + "Erl\u00f6se 19% USt": {}, + "Erl\u00f6se EG-Lieferungen 16% USt": {}, + "Erl\u00f6se EG-Lieferungen 19% USt": {}, + "Erl\u00f6se EG-Lieferungen 7% USt": {}, + "Erl\u00f6se Kleinunternehmer \u00a7 19 UStG": {}, + "Erl\u00f6se aus Leistungen nach \u00a7 13b UStG": {}, + "Erl\u00f6se gem\u00e4\u00df \u00a7 24 UStG": {}, + "Erl\u00f6sschm\u00e4l.i.and. EG-Land stpfl. Lief.": {}, + "Erl\u00f6sschm\u00e4lerung EG-Lieferung 16% USt": {}, + "Erl\u00f6sschm\u00e4lerung EG-Lieferung 19% USt": {}, + "Erl\u00f6sschm\u00e4lerung EG-Lieferung 7% USt": {}, + "Erl\u00f6sschm\u00e4lerung EG-Lieferung steuerfrei": {}, + "Erl\u00f6sschm\u00e4lerungen": {}, + "Erl\u00f6sschm\u00e4lerungen 16% USt": {}, + "Erl\u00f6sschm\u00e4lerungen 19% USt": {}, + "Erl\u00f6sschm\u00e4lerungen 7% USt": {}, + "Erl\u00f6sschm\u00e4lerungen steuerfrei \u00a74 Nr. 1a": {}, + "Gew\u00e4hrte Boni": {}, + "Gew\u00e4hrte Boni 16% USt": {}, + "Gew\u00e4hrte Boni 19% USt": {}, + "Gew\u00e4hrte Boni 7% USt": {}, + "Gew\u00e4hrte Rabatte": {}, + "Gew\u00e4hrte Rabatte 16% USt": {}, + "Gew\u00e4hrte Rabatte 19% USt": {}, + "Gew\u00e4hrte Rabatte 7% USt": {}, + "Gew\u00e4hrte Skonti": {}, + "Gew\u00e4hrte Skonti 16% USt": {}, + "Gew\u00e4hrte Skonti 19% USt": {}, + "Gew\u00e4hrte Skonti 7% USt": {}, + "Gew\u00e4hrte Skonti EG-Lieferung 16% USt": {}, + "Gew\u00e4hrte Skonti EG-Lieferung 19% USt": {}, + "Gew\u00e4hrte Skonti EG-Lieferung 7% USt": {}, + "Gew\u00e4hrte Skonti Leistungen \u00a713b UStG": {}, + "Gew\u00e4hrte Skonti stfr. EG-Lieferung": {}, + "Gew\u00e4hrte Skonti stpfl. EG-Lieferung": {}, + "Im anderen EG-Land stpfl. Lieferungen": {}, + "Innergemeinschaftl. Dreiecksgesch\u00e4ft": {}, + "Nicht steuerbare Ums\u00e4tze": {}, + "Nicht steuerbare Ums\u00e4tze Drittland": {}, + "Nicht steuerbare Ums\u00e4tze EG-Land": {}, + "Provisionsums\u00e4tze": {}, + "Provisionsums\u00e4tze 16% USt": {}, + "Provisionsums\u00e4tze 19% USt": {}, + "Provisionsums\u00e4tze 7% USt": {}, + "Provisionsums\u00e4tze, steuerfrei \u00a7 4 Nr.5": {}, + "Provisionsums\u00e4tze, steuerfrei \u00a74 Nr.8ff": {}, + "Sonstige steuerfr. Ums\u00e4tze Inland": {}, + "Steuerfr. EG-Lief.v.Neufahrzg.ohne UStID": {}, + "Steuerfreie EG-Lieferungen \u00a74, 1b UStG": {}, + "Steuerfreie Ums\u00e4tze Offshore usw.": {}, + "Steuerfreie Ums\u00e4tze ohne Vorsteuerabzug": {}, + "Steuerfreie Ums\u00e4tze \u00a7 4 Nr. 1a UStG": {}, + "Steuerfreie Ums\u00e4tze \u00a7 4 Nr. 2-7 UStG": {}, + "Steuerfreie Ums\u00e4tze \u00a74 Nr. 8 ff UStG": {}, + "Stfr. Ums\u00e4tze aus V. \u00a7 4 Nr. 12 UStG": {}, + "Umsatzsteuer-Verg\u00fctungen": {}, + "Unentgeltl. Zuwend. von Waren 19% USt": {}, + "Unentgeltl. Zuwend. von Waren 7% USt": {}, + "Unentgeltl. Zuwend. von Waren ohne USt": {}, + "Unentgeltliche Wertabgaben": {} + } + }, + "Mat./Wareneinkauf": { + "Bauleistungen \u00a7 13b 19% Vorst., 19% USt": {}, + "Bauleistungen \u00a7 13b 7% Vorsteuer, 7% USt": {}, + "Bauleistungen \u00a7 13b ohne Vorst., 19% USt": {}, + "Bauleistungen \u00a7 13b ohne Vorst., 7% USt": {}, + "Bestandsver\u00e4nd.RHB-Stoffe/bezogene Ware": {}, + "Bezugsnebenkosten": {}, + "EG-Erw. Nfz o.UStID 19% Vorsteuer/USt": {}, + "EG-Erwerb 19% Vorsteuer und 19% USt": {}, + "EG-Erwerb 7% Vorsteuer und 7% USt": {}, + "EG-Erwerb ohne Vorsteuer und 19% USt": {}, + "EG-Erwerb ohne Vorsteuer und 7% USt": {}, + "Energiestoffe": {}, + "Erh. Skonti Leistg. \u00a7 13b 16% Vorst/USt": {}, + "Erh. Skonti Leistg. \u00a7 13b 19% Vorst/USt": {}, + "Erh. Skonti Leistg. \u00a7 13b o.Vorst/16%USt": {}, + "Erh. Skonti Leistg. \u00a7 13b o.Vorst/19%USt": {}, + "Erh. Skonti Leistg. \u00a7 13b o.Vorst/m.USt": {}, + "Erhalt. Skonti EG-Erwerb 16% Vorst/USt": {}, + "Erhalt. Skonti EG-Erwerb 19% Vorst/USt": {}, + "Erhalt. Skonti EG-Erwerb 7% Vorst/USt": {}, + "Erhaltene Boni": {}, + "Erhaltene Boni 16% Vorsteuer": {}, + "Erhaltene Boni 19% Vorsteuer": {}, + "Erhaltene Boni 7% Vorsteuer": {}, + "Erhaltene Rabatte": {}, + "Erhaltene Rabatte 16% Vorsteuer": {}, + "Erhaltene Rabatte 19% Vorsteuer": {}, + "Erhaltene Rabatte 7% Vorsteuer": {}, + "Erhaltene Skonti": {}, + "Erhaltene Skonti 16% Vorsteuer": {}, + "Erhaltene Skonti 19% Vorsteuer": {}, + "Erhaltene Skonti 7% Vorsteuer": {}, + "Erhaltene Skonti EG-Erwerb": {}, + "Erhaltene Skonti Leistungen \u00a713b UStG": {}, + "Erwerb 1. Abnehmer im Dreiecksgesch\u00e4ft": {}, + "Fremdleistungen": {}, + "Leergut": {}, + "Leistungen ausl. UN 19% Vorst., 19% USt": {}, + "Leistungen ausl. UN 7% Vorsteuer, 7% USt": {}, + "Leistungen ausl. UN ohne Vorst., 19% USt": {}, + "Leistungen ausl. UN ohne Vorst., 7% USt": {}, + "Nachl\u00e4sse": {}, + "Nachl\u00e4sse 15% Vorsteuer": {}, + "Nachl\u00e4sse 16% Vorsteuer": {}, + "Nachl\u00e4sse 19% Vorsteuer": {}, + "Nachl\u00e4sse 7% Vorsteuer": {}, + "Nachl\u00e4sse EG-Erwerb 15% Vorsteuer/USt": {}, + "Nachl\u00e4sse EG-Erwerb 16% Vorsteuer/USt": {}, + "Nachl\u00e4sse EG-Erwerb 19% Vorsteuer/USt": {}, + "Nachl\u00e4sse EG-Erwerb 7% Vorsteuer/USt": {}, + "Nicht abziehbare Vorsteuer": {}, + "Nicht abziehbare Vorsteuer 19%": {}, + "Nicht abziehbare Vorsteuer 7%": {}, + "Roh-, Hilfs- und Betriebsstoffe": {}, + "Steuerfreie Einfuhren": {}, + "Steuerfreier EG-Erwerb": {}, + "Waren aus USt-Lager 19% Vorst., 19% USt": {}, + "Waren aus USt-Lager 7% Vorsteuer, 7% USt": {}, + "Wareneingang": {}, + "Wareneingang 10,7% Vorsteuer": {}, + "Wareneingang 19% Vorsteuer": {}, + "Wareneingang 5,5% Vorsteuer": {}, + "Wareneingang 7% Vorsteuer": {}, + "Wareneingang, im Drittland steuerbar": {}, + "Wareneingang, im anderen EG-Land stb.": {}, + "Z\u00f6lle und Einfuhrabgaben": {} + } + }, + "So. betr. Erl\u00f6se": { + "Erl\u00f6se 7% USt": {}, + "Erl\u00f6se Abfallverwertung": {}, + "Erl\u00f6se Geldspielautomaten 19% USt": {}, + "Erl\u00f6se Leergut": {}, + "Ertr\u00e4ge Bewertung Finanzmittelfonds": {}, + "Ertr\u00e4ge aus Kursdifferenzen": {}, + "Gegenkto Aufteilung Erl\u00f6se Steuersatz": {}, + "Provision, sonst.Ertr\u00e4ge stfrei \u00a74 Nr.5": {}, + "Provision, sonst.Ertr\u00e4ge stfrei \u00a74Nr8ff": {}, + "Provision, sonstige Ertr\u00e4ge": {}, + "Provision, sonstige Ertr\u00e4ge 19% USt": {}, + "Provision, sonstige Ertr\u00e4ge 7% USt": {}, + "Sachbez\u00fcge 19% USt": {}, + "Sachbez\u00fcge 7% USt": {}, + "Sonst. Erl\u00f6se betr. u. regelm\u00e4\u00dfig": {}, + "Sonst. Erl\u00f6se betr. u. regelm\u00e4\u00dfig stfr.": {}, + "Sonst. Erl\u00f6se betr. u. regelm\u00e4\u00dfig stfrei": {}, + "Sonst. Erl\u00f6se betr. und regelm\u00e4\u00dfig 16%": {}, + "Sonst. Erl\u00f6se betr. und regelm\u00e4\u00dfig 19%": {}, + "Sonst. Erl\u00f6se betr. und regelm\u00e4\u00dfig 7%": {}, + "Sonst. Ertr\u00e4ge betriebl. und regelm.": {}, + "Unentgeltl. Erbringung Leist. 19% USt": {}, + "Unentgeltl. Erbringung Leist. 7% USt": {}, + "Unentgeltl. Erbringung Leist. ohne USt": {}, + "Unentgeltl. Zuwend. Gegenst\u00e4nde 19% USt": {}, + "Unentgeltl. Zuwend. Gegenst\u00e4nde ohne USt": {}, + "Verrechn. sonstige Sachbez\u00fcge 19% USt": {}, + "Verrechn. sonstige Sachbez\u00fcge ohne USt": {}, + "Verrechnete sonstige Sachbez\u00fcge": {}, + "Verwendung von Gegenst. (Kfz) 19% USt": {}, + "Verwendung von Gegenst. (Tel) 19% USt": {}, + "Verwendung von Gegenst.(Kfz) ohne USt": {}, + "Verwendung von Gegenst.(Tel) ohne USt": {}, + "Verwendung von Gegenst\u00e4nden 19% USt": {}, + "Verwendung von Gegenst\u00e4nden 7% USt": {}, + "Verwendung von Gegenst\u00e4nden ohne USt": {} + } + }, + "Gesamtkosten": { + "Abschreibungen": { + "Abschr. Gesch\u00e4fts- oder Firmenwert": {}, + "Abschr.Verl.Ant.Mituntern.sch.\u00a78 GewStG": {}, + "Abschreib.Finanzanlagen/stl.So-Vorsch.": {}, + "Abschreib.Sachanlagen/stl. So-Vorschr.": {}, + "Abschreibung Arbeitszimmer": {}, + "Abschreibung Ingangsetzung, Erweiterung": {}, + "Abschreibung Sammelposten GWG": {}, + "Abschreibung immaterielle VermG": {}, + "Abschreibungen Finanzanl. z.T. n.abz.": {}, + "Abschreibungen Wertpap. UV z.T. n.abz.": {}, + "Abschreibungen Wertpapiere des UV": {}, + "Abschreibungen auf Finanzanlagen": {}, + "Abschreibungen auf Geb\u00e4ude": {}, + "Abschreibungen auf Kfz": {}, + "Abschreibungen auf Sachanlagen": {}, + "Abschreibungen auf UV, steuerr. bedingt": {}, + "Abschreibungen auf Umlaufverm\u00f6gen": {}, + "Abschreibungen auf aktivierte GWG": {}, + "Apl. Abschreibungen auf Sachanlagen": {}, + "Apl. Abschreibungen auf aktivierte GWG": {}, + "Apl. Abschreibungen immaterielle VermG": {}, + "Au\u00dfergew\u00f6hnliche Abschreibung Geb\u00e4ude": {}, + "Au\u00dfergew\u00f6hnliche Abschreibung auf Kfz": {}, + "Au\u00dfergew\u00f6hnliche Abschreibung so. WG": {}, + "Forder.verlust aus stfr. EG-Lieferungen": {}, + "Forderungsverlust EG-Lieferung 16% USt": {}, + "Forderungsverluste": {}, + "Forderungsverluste 15% USt": {}, + "Forderungsverluste 16% USt": {}, + "Forderungsverluste 19% USt": {}, + "Forderungsverluste 7% USt": {}, + "Forderungsverluste EG-Lieferung 15% USt": {}, + "Forderungsverluste EG-Lieferung 19% USt": {}, + "Forderungsverluste EG-Lieferungen 7%": {}, + "Kalkulatorische Abschreibungen": {}, + "Kaufleasing": {}, + "K\u00fcrzung AHK f\u00fcr Kfz \u00a7 7g Abs. 2 n.F.": {}, + "K\u00fcrzung AHK \u00a7 7g Abs. 2 EStG n.F.": {}, + "Sofortabschreibung GWG": {}, + "Sonder-AfA Kfz \u00a7 7g/1,2 a.F., \u00a77g/5 n.F.": {}, + "Sonder-AfA \u00a7 7g/1, 2 a.F., \u00a7 7g/5 n.F.": {}, + "Vorwegn.k\u00fcnft.Wertschwankg. b.Wertp.UV": {}, + "Vorwegnahme k\u00fcnftiger UV-Wertschwankg.": {} + }, + "Besondere Kosten": {}, + "Betriebl. Steuern": { + "Aufl\u00f6sung R\u00fcckstellung s. Steuern": {}, + "Erstattung VJ f\u00fcr sonstige Steuern": {}, + "Grundsteuer": {}, + "Kfz-Steuern": {}, + "Sonstige Betriebssteuern": {}, + "Steuernachzahlg. VJ sonstige Steuern": {}, + "Verbrauchsteuer": {}, + "\u00d6kosteuer": {} + }, + "Kfz-Kosten (o. St.)": { + "Fahrzeugkosten": {}, + "Fremdfahrzeugkosten": {}, + "Garagenmieten": {}, + "Kfz-Kosten betriebl.Nutzung Kfz im PV": {}, + "Kfz-Reparaturen": {}, + "Kfz-Versicherungen": {}, + "Laufende Kfz-Betriebskosten": {}, + "Mautgeb\u00fchren": {}, + "Mietleasing Kfz": {}, + "Sonstige Kfz-Kosten": {} + }, + "Kosten Warenabgabe": { + "Aufwand f\u00fcr Gew\u00e4hrleistungen": {}, + "Ausgangsfrachten": {}, + "Fremdarbeiten (Vertrieb)": {}, + "Kosten Warenabgabe": {}, + "Transportversicherungen": {}, + "Verkaufsprovisionen": {}, + "Verpackungsmaterial": {} + }, + "Personalkosten": { + "Aufw. Altersversorg. Mituntern. \u00a715 EStG": {}, + "Aufwendungen f\u00fcr Altersversorgung": {}, + "Aufwendungen f\u00fcr Unterst\u00fctzung": {}, + "Aushilfsl\u00f6hne": {}, + "Bedienungsgelder": {}, + "Beitr\u00e4ge zur Berufsgenossenschaft": {}, + "Ehegattengehalt": {}, + "Fahrtkostenerstatt. Whg./Arbeitsst\u00e4tte": {}, + "Freiwillige soziale Aufwendung. LSt-frei": {}, + "Freiwillige soziale Aufwendung. LSt-pfl.": {}, + "Geh\u00e4lter": {}, + "Ges. soz. Aufwendg. Mituntern. \u00a715 EStG": {}, + "Gesch\u00e4ftsf\u00fchrergeh\u00e4lter": {}, + "Gesch\u00e4ftsf\u00fchrergeh\u00e4lter GmbH-Gesells.": {}, + "Gesetzliche Sozialaufwendungen": {}, + "Kalkulatorischer Lohn, unentgeltl. AN": {}, + "Kalkulatorischer Unternehmerlohn": {}, + "Krankengeldzusch\u00fcsse": {}, + "L\u00f6hne": {}, + "L\u00f6hne und Geh\u00e4lter": {}, + "Pausch. Abgaben f\u00fcr Zuwendungen an AN": {}, + "Pauschale Steuer f\u00fcr Aushilfen": {}, + "Pauschale Steuer f\u00fcr Versicherungen": {}, + "Pauschale Steuer f\u00fcr Zusch\u00fcsse": {}, + "Sachzuwendungen und Dienstleistg. an AN": {}, + "Tantiemen": {}, + "Verg\u00fctg. angestellte Mituntern. \u00a715 EStG": {}, + "Verm\u00f6genswirksame Leistungen": {}, + "Versorgungskassen": {}, + "Zusch\u00fcsse Agenturen f\u00fcr Arbeit": {} + }, + "Raumkosten": { + "Abgaben betrieblich genutzt. Grundbesitz": {}, + "Aufwendung. Arbeitszimmer n.abz. Anteil": {}, + "Aufwendung. Arbeitszimmer, abz. Anteil": {}, + "Gas, Strom, Wasser": {}, + "Grundst\u00fccksaufwendungen, betrieblich": {}, + "Heizung": {}, + "Instandhaltung betrieblicher R\u00e4ume": {}, + "Kalkulatorische Miete und Pacht": {}, + "Leasing, unbewegliche Wirtschaftsg\u00fcter": {}, + "Miet- und Pachtnebenkosten": {}, + "Miete, unbewegliche Wirtschaftsg\u00fcter": {}, + "Pacht, unbewegliche Wirtschaftsg\u00fcter": {}, + "Raumkosten": {}, + "Reinigung": {}, + "Sonstige Raumkosten": {}, + "Verg\u00fctung Mituntern. Miete WG \u00a7 15 EStG": {}, + "Verg\u00fctung Mituntern. Pacht WG \u00a7 15 EStG": {} + }, + "Reparatur/Instandh.": { + "Reparatur/Instandh. Anlagen u. Maschinen": {}, + "Reparatur/Instandh. Betriebs- u. Gesch.": {}, + "Sonst. Reparaturen und Instandhaltungen": {}, + "Wartungskosten f\u00fcr Hard- und Software": {} + }, + "Sonstige Kosten": { + "Abschluss- und Pr\u00fcfungskosten": {}, + "Aufw. Ver\u00e4u\u00df. Ant. KapG z.T. nicht abz.": {}, + "Aufwand Abraum-/Abfallbeseitigung": {}, + "Aufwendg. Anteile KapGes z.T. n. abz.": {}, + "Aufwendg. Bewertung Finanzmittelfonds": {}, + "Aufwendungen aus Kursdifferenzen": {}, + "Aufwendungen f\u00fcr Lizenzen, Konzessionen": {}, + "Ausgleichsabgabe SchwerbehindertenG": {}, + "Betriebsbedarf": {}, + "Buchf\u00fchrungskosten": {}, + "B\u00fcrobedarf": {}, + "Fortbildungskosten": {}, + "Freiwillige Sozialleistungen": {}, + "Fremdleistungen und Fremdarbeiten": {}, + "Gegenkonto zu 4996 bis 4998": {}, + "Haftungsverg\u00fctung an Mitunternehmer": {}, + "Herstellungskosten": {}, + "Kalkulatorische Wagnisse": {}, + "Kalkulatorische Zinsen": {}, + "Mieten f\u00fcr Einrichtungen bewegliche WG": {}, + "Mietleasing bewegliche Wirtschaftsg\u00fcter": {}, + "Nebenkosten des Geldverkehrs": {}, + "Nicht abziehbare Vorsteuer": {}, + "Nicht abziehbare Vorsteuer 19%": {}, + "Nicht abziehbare Vorsteuer 7%": {}, + "Pacht (bewegliche Wirtschaftsg\u00fcter)": {}, + "Porto": {}, + "Rechts- und Beratungskosten": {}, + "Sonstige betriebl.u.regelm.Aufwendungen": {}, + "Sonstige betriebliche Aufwendungen": {}, + "Telefax und Internetkosten": {}, + "Telefon": {}, + "Verg\u00fctungen an Mitunternehmer \u00a715 EStG": {}, + "Vertriebskosten": {}, + "Verwaltungskosten": {}, + "Werkzeuge und Kleinger\u00e4te": {}, + "Zeitschriften, B\u00fccher": {} + }, + "Versich./Beitr\u00e4ge": { + "Abzugsf.Versp\u00e4tungszuschlag/Zwangsgeld": {}, + "Beitr\u00e4ge": {}, + "Nicht abzf.Versp\u00e4t.zuschlag/Zwangsgeld": {}, + "Pr\u00e4mie R\u00fcckdeckung f. Versorgungsleistg": {}, + "Sonstige Abgaben": {}, + "Versicherung f\u00fcr Geb\u00e4ude": {}, + "Versicherungen": {} + }, + "Werbe-/Reisekosten": { + "Aufmerksamkeiten": {}, + "Bewirtungskosten": {}, + "Eingeschr. abziehb.BA, abz. Anteil": {}, + "Eingeschr. abziehb.BA, n. abz. Anteil": {}, + "Fahrten Wohnung/Betrieb, abz. Anteil": {}, + "Fahrten Wohnung/Betrieb, n.abz. Anteil": {}, + "Fahrten Wohnung/Betriebsst\u00e4tte (Haben)": {}, + "Geschenke abzugsf\u00e4hig": {}, + "Geschenke ausschl.betrieblich genutzt": {}, + "Geschenke nicht abzugsf\u00e4hig": {}, + "Kilometergelderstattung Arbeitnehmer": {}, + "Nicht abzugsf\u00e4hige Betriebsausgaben": {}, + "Nicht abzugsf\u00e4hige Bewirtungskosten": {}, + "Pausch. Abgaben f\u00fcr Zuwendungen abzugsf.": {}, + "Pausch. Abgaben f\u00fcr Zuwendungen n. abz.": {}, + "Reisekosten AN Verpfleg.mehraufwand": {}, + "Reisekosten AN \u00dcbernachtungsaufwand": {}, + "Reisekosten Arbeitnehmer": {}, + "Reisekosten Arbeitnehmer, Fahrtkosten": {}, + "Reisekosten Arbeitnehmer, n.abz.Anteil": {}, + "Reisekosten UN Verpfleg.mehraufwand": {}, + "Reisekosten UN \u00dcbernachtungsaufwand": {}, + "Reisekosten Unternehmer": {}, + "Reisekosten Unternehmer, Fahrtkosten": {}, + "Reisekosten Unternehmer, n.abz.Anteil": {}, + "Repr\u00e4sentationskosten": {}, + "Werbekosten": {}, + "Zuwendungen an Dritte abzugsf\u00e4hig": {}, + "Zuwendungen an Dritte nicht abzugsf": {} + } + } + }, + "Kontenkl. unbesetzt": {}, + "Neutraler Aufwand": { + "Sonst. neutr. Aufw": { + "Abgang Finanzanlagen z.T. n.abz., RBW (Verlust)": {}, + "Abgang WG des UV \u00a7 4 Abs. 3 EStG": {}, + "Abgang WG des UV \u00a7 4/3 z.T. nicht abz": {}, + "Abgef. Gewinne / Gewinn-/Teilgewinnabf.": {}, + "Abgef. Gewinne / Gewinngemeinschaft": {}, + "Abgef. Gewinne stille Gesellschafter \u00a78": {}, + "Abg\u00e4nge Finanzanlagen Restbuchwert (Verlust)": {}, + "Abg\u00e4nge Sachanlagen Restbuchwert": {}, + "Abg\u00e4nge immat. Verm\u00f6gensgegenst. RBW (Verlust)": {}, + "Abziehbare Aufsichtsratsverg\u00fctung": {}, + "Ao. Aufwendungen finanzwirksam": {}, + "Ao. Aufwendungen nicht finanzwirksam": {}, + "Aufwend. Zuschreibung R\u00fcckstellungen": {}, + "Aufwend. Zuschreibung Verbindlichk.": {}, + "Aufwendungen aus Verlust\u00fcbernahme": {}, + "Au\u00dferordentliche Aufwendungen": {}, + "Betriebsfremde Aufwendungen": {}, + "Einstellung in die EWB zu Forderungen": {}, + "Einstellung in die PWB zu Forderungen": {}, + "Einstellungen SoPo mit R\u00fccklage-Anteil": {}, + "Einstellungen SoPo \u00a7 7g Abs.2 EStG n.F.": {}, + "Grundst\u00fccksaufwendungen, neutral": {}, + "Nicht abziehbare AR-Verg\u00fctungen": {}, + "Nicht abziehbare Vorsteuer": {}, + "Nicht abziehbare Vorsteuer 19%": {}, + "Nicht abziehbare Vorsteuer 7%": {}, + "Periodenfremde Aufwendungen": {}, + "Sonst.Aufwendungen, betriebsfr.u.regelm.": {}, + "Sonstige Aufwendungen": {}, + "Sonstige Aufwendungen unregelm\u00e4\u00dfig": {}, + "Verlust Ver\u00e4u\u00df.Ant. KapGes z.T. n. abz.": {}, + "Verluste aus Abgang UV z.T. n. abziehbar": {}, + "Verluste aus Abgang von Umlaufverm\u00f6gen": {}, + "Verluste aus Anlagenabgang": {}, + "Zuwendg. an Stiftg. gem. \u00a7 52/2/1-3 AO": {}, + "Zuwendg. an Stiftg. gem. \u00a7 52/2/4 AO": {}, + "Zuwendg. an Stiftg. kirchl./rel./gemein.": {}, + "Zuwendg. an Stiftg. wiss./mildt./kultur.": {}, + "Zuwendg.Spenden wissensch./kult. Zweck": {}, + "Zuwendungen,Spenden an politische Partei": {}, + "Zuwendungen,Spenden kirchl./rel./gemein.": {}, + "Zuwendungen,Spenden mildt\u00e4tige Zwecke": {}, + "Zuwendungen,Spenden steuerl. n. abziehb.": {} + }, + "Zinsaufwand": { + "Abzinsung KSt-Erh\u00f6hungsbetrag \u00a7 38": {}, + "Abzugsf\u00e4h. and. Nebenleist. zu Steuern": {}, + "Diskontaufwendungen": {}, + "Diskontaufwendungen an verbundene UN": {}, + "Nicht abzugsf. Schuldzinsen \u00a7 4/4a": {}, + "Nicht abzugsf\u00e4h.and.Nebenleist.z.Steuern": {}, + "Renten und dauernde Lasten": {}, + "Zinsaufw. f\u00fcr lfr. Verbindlichk.verb.UN": {}, + "Zinsaufw. \u00a7 233a AO betriebliche Steuern": {}, + "Zinsaufw. \u00a7 233a AO,\u00a7 4 Abs. 5b EStG": {}, + "Zinsaufwend. f.kfr. Verb.an verbund. UN": {}, + "Zinsaufwendungen an verb.Unternehmen": {}, + "Zinsaufwendungen f.kfr.Verbindlichkeit.": {}, + "Zinsaufwendungen f.lfr.Verbindlichkeit.": {}, + "Zinsaufwendungen \u00a7\u00a7 233a bis 237 AO": {}, + "Zinsen an Mitunternehmer \u00a7 15 EStG": {}, + "Zinsen auf Kontokorrentkonten": {}, + "Zinsen f\u00fcr Geb\u00e4ude im Betriebsverm\u00f6gen": {}, + "Zinsen und \u00e4hnliche Aufw. z.T. nicht abz.": {}, + "Zinsen und \u00e4hnliche Aufwendungen": {}, + "Zinsen zur Finanzierung Anlageverm\u00f6gen": {}, + "Zinsen, Aufwendg. verb. UN z.T. n.abz.": {}, + "Zins\u00e4hnliche Aufwendungen": {}, + "Zins\u00e4hnliche Aufwendungen an verb.UN": {} + } + }, + "Neutraler Ertrag": { + "Sonst. neutr. Ertr": { + "Abgang Finanzanlagen z.T. stfrei, RBW": {}, + "Abg\u00e4nge Finanzanlagen Restbuchwert (Gewinn)": {}, + "Abg\u00e4nge Sachanlagen Restbuchwert": {}, + "Abg\u00e4nge immat. Verm\u00f6gensgegenst. RBW (Gewinn)": {}, + "Ao. Ertr\u00e4ge finanzwirksam": {}, + "Ao. Ertr\u00e4ge nicht finanzwirksam": {}, + "Aufw./Ertr\u00e4ge aus Umrechnungsdifferenz": {}, + "Au\u00dferordentliche Ertr\u00e4ge": {}, + "Betriebsfremde Ertr\u00e4ge": {}, + "Erl\u00f6se Sachanlageverk\u00e4ufe": {}, + "Erl\u00f6se Sachanlageverk\u00e4ufe 19% USt": {}, + "Erl\u00f6se Sachanlageverk\u00e4ufe \u00a7 4 Nr. 1a": {}, + "Erl\u00f6se Sachanlageverk\u00e4ufe \u00a7 4 Nr. 1b": {}, + "Erl\u00f6se Verkauf Finanzanl. z.T. n.abz.": {}, + "Erl\u00f6se Verkauf Finanzanl. z.T. stfrei": {}, + "Erl\u00f6se Verkauf WG des UV \u00a7 4/3 EStG": {}, + "Erl\u00f6se Verkauf WG des UV \u00a74/3, 19% USt": {}, + "Erl\u00f6se Verkauf WG des UV \u00a74/3, stfrei": {}, + "Erl\u00f6se Verk\u00e4ufe immat.Verm\u00f6gensgegenst": {}, + "Erl\u00f6se a. Verk\u00e4ufen Finanzanlagen": {}, + "Ertr. Aufl. SoPo m. R\u00fcckl.ant.\u00a752/16EStG": {}, + "Ertr\u00e4ge Aufl. SoPo Existenzgr\u00fcnderr\u00fcckl": {}, + "Ertr\u00e4ge Aufl. SoPo \u00a7 7g/3 a.F, 7g/2 n.F": {}, + "Ertr\u00e4ge Aufl\u00f6sung SoPo m. R\u00fccklageant.": {}, + "Ertr\u00e4ge Aufl\u00f6sung von R\u00fcckstellungen": {}, + "Ertr\u00e4ge Bewertung Verbindlichkeiten": {}, + "Ertr\u00e4ge Ver\u00e4u\u00df.Ant. KapGes z.T. stfrei": {}, + "Ertr\u00e4ge Zuschreibg. FAV z.T. steuerfrei": {}, + "Ertr\u00e4ge Zuschreibg. Finanzanlageverm\u00f6gen": {}, + "Ertr\u00e4ge Zuschreibg. Sachanlageverm\u00f6gen": {}, + "Ertr\u00e4ge Zuschreibg. UV z.T. steuerfrei": {}, + "Ertr\u00e4ge Zuschreibg. anderes AV z.T. stfr": {}, + "Ertr\u00e4ge Zuschreibg. immat. Anlageverm\u00f6g.": {}, + "Ertr\u00e4ge Zuschreibung Umlaufverm\u00f6gen": {}, + "Ertr\u00e4ge aus Abgang UV z.T. steuerfrei": {}, + "Ertr\u00e4ge aus Abgang von AV-Gegenst\u00e4nden": {}, + "Ertr\u00e4ge aus Abgang von UV-Gegenst\u00e4nden": {}, + "Ertr\u00e4ge aus Herabsetzung EWB zu Ford.": {}, + "Ertr\u00e4ge aus Herabsetzung PWB zu Ford.": {}, + "Ertr\u00e4ge aus Verlust\u00fcbernahme": {}, + "Ertr\u00e4ge aus abgeschriebenen Forderg.": {}, + "Ertr\u00e4ge steuerl. Bewertung R\u00fcckstellung": {}, + "Gewinne auf Grund Gewinn/Teilgewinnabf": {}, + "Gewinne auf Grund Gewinngemeinschaft": {}, + "Grundst\u00fccksertr\u00e4ge": {}, + "Investitionszulage": {}, + "Investitionszusch\u00fcsse": {}, + "Periodenfremde Ertr\u00e4ge": {}, + "Sonstige Ertr\u00e4ge": {}, + "Sonstige Ertr\u00e4ge unregelm\u00e4\u00dfig": {}, + "Sonstige betriebl. regelm. Ertr\u00e4ge": {}, + "Sonstige betriebsfr.regelm. Ertr\u00e4ge": {}, + "Sonstige steuerfr. Betriebseinnahmen": {}, + "Steuerfreie Ertr\u00e4ge aus Aufl\u00f6sung SoPo": {}, + "Verkauf WG UV \u00a7 4/3 ustfrei, z.T. stfrei": {}, + "Versicherungsentsch\u00e4digungen": {} + }, + "Verr. kalk. Kosten": { + "Verrechnete kalkul. Abschreibungen": {}, + "Verrechnete kalkul. Miete und Pacht": {}, + "Verrechnete kalkulatorische Wagnisse": {}, + "Verrechnete kalkulatorische Zinsen": {}, + "Verrechneter kalk. Lohn, unentgeltl. AN": {}, + "Verrechneter kalkul.Unternehmerlohn": {} + }, + "Zinsertr\u00e4ge": { + "Diskontertr\u00e4ge": {}, + "Diskontertr\u00e4ge verbundene Unternehmen": {}, + "Erl.Zinsen /Diskontspesen aus verb.UN": {}, + "Erl\u00f6se Zinsen und Diskontspesen": {}, + "Ertr\u00e4ge Wertpapiere/Ausleihungen FAV": {}, + "Ertr\u00e4ge Wertpapiere/Ausleihungen UV": {}, + "Ertr\u00e4ge Wertpapiere/FAV-Ausl.verb.UN": {}, + "Ertr\u00e4ge a.Beteilig. FAV z.T. steuerfrei": {}, + "Ertr\u00e4ge a.Beteilig. UV z.T. steuerfrei": {}, + "Ertr\u00e4ge a.Beteilig. an verbundenen UN": {}, + "Ertr\u00e4ge a.Beteilig. verb. UN z.T. stfrei": {}, + "Ertr\u00e4ge a.Beteilig. verb.UN z.T. stfrei": {}, + "Ertr\u00e4ge aus Beteiligungen": {}, + "Ertr\u00e4ge aus Beteiligungen z.T. steuerfr": {}, + "Gewinnant. aus Mituntern.sch.\u00a79 GewStG": {}, + "Sonst. Zinsen u.\u00e4. Ertr\u00e4ge aus verb.UN": {}, + "Sonst.GewStfreie Gewinne Anteile KapGes": {}, + "Sonstige Zinsen und \u00e4hnliche Ertr\u00e4ge": {}, + "Stfr. Aufzinsung K\u00f6rperschaftsteuerguth.": {}, + "Zinsertr\u00e4ge R\u00fcckzahlung KSt-Erh\u00f6hg. \u00a738": {}, + "Zinsertr\u00e4ge \u00a7 233a AO": {}, + "Zinsertr\u00e4ge \u00a7 233a AO, Anlage A KSt": {}, + "Zinsertr\u00e4ge \u00a7 233a AO, \u00a7 4 Abs. 5b EStG": {}, + "Zins\u00e4hnliche Ertr\u00e4ge": {}, + "Zins\u00e4hnliche Ertr\u00e4ge verbundene UN": {} + } + } + }, + "Steuern Eink.u.Ertr": { + "Anzurechn. ausl\u00e4ndische Quellensteuer": {}, + "Aufl\u00f6sung GewSt-R\u00fcckstellg. \u00a7 4/5b": {}, + "Aufl\u00f6sung Gewerbesteuerr\u00fcckstellung": {}, + "Aufw. Zuf\u00fchrg/Aufl\u00f6sung latente Steuern": {}, + "Ertr\u00e4ge Zuf\u00fchrg/Aufl\u00f6sg latente Steuern": {}, + "GewSt-Erstattung Vorjahre": {}, + "GewSt-Nachzahlung Vorjahre": {}, + "GewSt-Nachzahlung/-Erstattung VJ \u00a74/5b": {}, + "Gewerbesteuer": {}, + "Kapitalertragsteuer 20%": {}, + "Kapitalertragsteuer 25%": {}, + "K\u00f6rperschaftsteuer": {}, + "K\u00f6rperschaftsteuer f\u00fcr Vorjahre": {}, + "K\u00f6rperschaftsteuer-Erh\u00f6hung \u00a7 38 Abs. 5": {}, + "K\u00f6rperschaftsteuererstattung VJ \u00a7 37": {}, + "K\u00f6rperschaftsteuererstattung Vorjahre": {}, + "Sol. auf Kapitalertragsteuer 20%": {}, + "Sol.z. auf Kapitalertragsteuer 25%": {}, + "Solidarit\u00e4tszuschl. auf Zinsabschlagst.": {}, + "Solidarit\u00e4tszuschl.-Erstattung Vorjahre": {}, + "Solidarit\u00e4tszuschlag": {}, + "Solidarit\u00e4tszuschlag f\u00fcr Vorjahre": {}, + "Zinsabschlagsteuer": {} + } + }, + "Vortrags- Kapital- und Statistische Konten": { + "Aufgliederung der R\u00fcckstellungen": { + "Gegenkonto zu Konto 9260 - 9268": {}, + "Kurzfristige R\u00fcckstellungen": {}, + "Langfristige R\u00fcckstellungen- au\u00dfer Pensionen": {}, + "Mittelfristige R\u00fcckstellungen": {} + }, + "Ausgleichsposten f\u00fcr aktivierte eigene Anteile und Bilanzierungshilfen": { + "Ausgleichsposten f\u00fcr aktivierte Bilanzierungshilfen": {}, + "Ausgleichsposten f\u00fcr aktivierte eigene Anteile ": {} + }, + "Eigenkapitalersetzende Gesellschafterdarlehen ": { + "Eigenkapitalersetzende Gesellschafterdarlehen ": {}, + "Gegenkonto zu 9250 und 9255": {}, + "Ungesicherte Gesellschafterdarlehen mit Restlaufzeit gr\u00f6\u00dfer 5 Jahre": {} + }, + "Einzahlungsverpflichtungen im Bereich der Forderungen": { + "Einzahlungsverpflichtungen Kommanditisten": {}, + "Einzahlungsverpflichtungen pers\u00f6nlich haftender Gesellschafter": {} + }, + "Kapital Personenhandelsgesellschaft Teilhafter": { + "Gesellschafter-Darlehen": {}, + "Verrechnungskonto f\u00fcr Einzahlungsverpflichtungen": {} + }, + "Kapital Personenhandelsgesellschaft Vollhafter": { + "Gesellschafter-Darlehen": {}, + "Verlust-/ Vortragskonto": {}, + "Verrechnungskonto f\u00fcr Einzahlungsverpflichtungen": {} + }, + "Nicht durch Verm\u00f6genseinlagen gedeckte Entnahmen": { + "Nicht durch Verm\u00f6genseinlagen gedeckte Entnahmen Kommanditisten": {}, + "Nicht durch Verm\u00f6genseinlagen gedeckte Entnahmen pers\u00f6nlich haftender Gesellschafter": {} + }, + "Passive Rechnungsabgrenzung": { + "Baukostenzusch\u00fcsse": {}, + "Forderungen aus Sachanlagenverk\u00e4ufen bei sonstigen Verm\u00f6gensgegenst\u00e4nden": {}, + "Forderungen aus Verk\u00e4ufen immaterielle Verm\u00f6gensgegenst\u00e4nde bei sonstigen Verm\u00f6gensgegenst\u00e4nden": {}, + "Forderungen aus Verk\u00e4ufen von Finanzanlagen bei sonstigen Verm\u00f6gensgegenst\u00e4nden": {}, + "Gegenkonto zu Konten 9230- 9238": {}, + "Gegenkonto zu Konto 9240-43": {}, + "Gegenkonto zu Konto 9245-47": {}, + "Investitionsverbindlichkeiten aus K\u00e4ufen von Finanzanlagen bei Leistungsverbindlichkeiten": {}, + "Investitionsverbindlichkeiten aus K\u00e4ufen von immateriellen Verm\u00f6gensgegenst\u00e4nden bei Leistungsverbindlichkeiten": {}, + "Investitionsverbindlichkeiten aus Sachanlagenk\u00e4ufen bei Leistungsverbindlichkeiten": {}, + "Investitionsverbindlichkeiten bei den Leistungsverbindlichkeiten": {}, + "Investitionszulagen ": {}, + "Investitionszusch\u00fcsse ": {} + }, + "Privat Teilhafter (f\u00fcr Verrechnung Gesellschafterdarlehen mit Eigenkapitalcharakter- Konto 9840-9849)": { + "Au\u00dfergew\u00f6hnliche Belastungen": {}, + "Grundst\u00fccksaufwand": {}, + "Grundst\u00fccksertrag": {}, + "Privateinlagen": {}, + "Privatentnahmen allgemein": {}, + "Privatsteuern": {}, + "Sonderausgaben beschr\u00e4nkt abzugsf\u00e4hig": {}, + "Sonderausgaben unbeschr\u00e4nkt abzugsf\u00e4hig": {}, + "Unentgeltliche Wertabgaben": {}, + "Zuwendungen- Spenden": {} + }, + "Statistische Konten f\u00fcr 4 Abs. 3 EStG": { + "Einlagen stiller Gesellschafter": { + "Einlagen stiller Gesellschafter": {} + }, + "Gegenkonto zu 9287 und 9288": {}, + "Gegenkonto zu 9290": {}, + "Gegenkonto zu 9292": {}, + "Mahngeb\u00fchren bei Buchungen \u00fcber Debitoren bei \u00a7 4 Abs. 3 EStG": {}, + "Statistisches Konto Fremdgeld": {}, + "Statistisches Konto steuerfreie Auslagen": {}, + "Steuerrechtlicher Ausgleichsposten": { + "Steuerrechtlicher Ausgleichsposten": {} + }, + "Zinsen bei Buchungen \u00fcber Debitoren bei \u00a7 4 Abs. 3 EStG": {} + }, + "Statistische Konten f\u00fcr Betriebswirtschaftliche Auswertungen (BWA)": { + "Anzahl Kreditkunden aufgelaufen": {}, + "Anzahl Kreditkunden monatlich": {}, + "Anzahl Rechnungen": {}, + "Anzahl der Barkunden": {}, + "Auftragsbestand": {}, + "Auftragseingang im Gesch\u00e4ftsjahr": {}, + "Besch\u00e4ftigte Personen": {}, + "Erweiterungsinvestitionen": {}, + "Gegenkonto f\u00fcr statistische Mengeneinheiten Konten 9101-9107 und Konten 9116-9118": {}, + "Gegenkonto zu Konten 9120- 9135-9140": {}, + "Gesch\u00e4ftsraum m2": {}, + "Unbezahlte Personen": {}, + "Verkaufskr\u00e4fte": {}, + "Verkaufsraum m2": {}, + "Verkaufstage": {} + }, + "Statistische Konten f\u00fcr Gewinnzuschlag": { + "Statistische Konten f\u00fcr den Gewinnzuschlag nach \u00a7\u00a7 6b- 6c und 7g EStG (Haben-Buchung)": {}, + "Statistische Konten f\u00fcr den Gewinnzuschlag- Gegenkonto zu 9890": {} + }, + "Statistische Konten f\u00fcr den GuV-Ausweis in \"Gutschrift bzw. Belastung auf Verbindlichkeitskonten\" bei den Zuordnungstabellen f\u00fcr PersHG nach KapCoRiLiG": { + "Anteil f\u00fcr Verbindlichkeitskonten": {}, + "Verrechnungskonto f\u00fcr Anteil Verbindlichkeitskonten": {} + }, + "Statistische Konten f\u00fcr den Kennziffernteil der Bilanz": { + "Besch\u00e4ftigte Personen": {}, + "Gegenkonto zu 9200": {}, + "Gegenkonto zu 9210": {}, + "Produktive L\u00f6hne": {} + }, + "Statistische Konten f\u00fcr die Kapitalkontenentwicklung": { + "Anteil f\u00fcr Konto 9840-49 Teilhafter": {}, + "Anteil f\u00fcr Konto Teilhafter 0080 ": {}, + "Anteil f\u00fcr Konto Teilhafter 0081": {}, + "Anteil f\u00fcr Konto Teilhafter 0082": {}, + "Anteil f\u00fcr Konto Teilhafter 0083": {}, + "Anteil f\u00fcr Konto Teilhafter 0084": {}, + "Anteil f\u00fcr Konto Teilhafter 0085": {}, + "Anteil f\u00fcr Konto Teilhafter 0086": {}, + "Anteil f\u00fcr Konto Teilhafter 0087": {}, + "Anteil f\u00fcr Konto Teilhafter 0088": {}, + "Anteil f\u00fcr Konto Teilhafter 0089": {}, + "Anteil f\u00fcr Konto Teilhafter 2050": {}, + "Anteil f\u00fcr Konto Teilhafter 2051": {}, + "Anteil f\u00fcr Konto Teilhafter 2052": {}, + "Anteil f\u00fcr Konto Teilhafter 2053": {}, + "Anteil f\u00fcr Konto Teilhafter 2054": {}, + "Anteil f\u00fcr Konto Teilhafter 2055": {}, + "Anteil f\u00fcr Konto Teilhafter 2056": {}, + "Anteil f\u00fcr Konto Teilhafter 2057": {}, + "Anteil f\u00fcr Konto Teilhafter 2058": {}, + "Anteil f\u00fcr Konto Teilhafter 2059": {}, + "Anteil f\u00fcr Konto Teilhafter 2060": {}, + "Anteil f\u00fcr Konto Teilhafter 2061": {}, + "Anteil f\u00fcr Konto Teilhafter 2062": {}, + "Anteil f\u00fcr Konto Teilhafter 2063": {}, + "Anteil f\u00fcr Konto Teilhafter 2064": {}, + "Anteil f\u00fcr Konto Teilhafter 2065": {}, + "Anteil f\u00fcr Konto Teilhafter 2066": {}, + "Anteil f\u00fcr Konto Teilhafter 2067": {}, + "Anteil f\u00fcr Konto Teilhafter 2068": {}, + "Anteil f\u00fcr Konto Teilhafter 2069": {}, + "Anteil f\u00fcr Konto Teilhafter 2070 ": {}, + "Anteil f\u00fcr Konto Teilhafter 2071": {}, + "Anteil f\u00fcr Konto Teilhafter 2072": {}, + "Anteil f\u00fcr Konto Teilhafter 2073": {}, + "Anteil f\u00fcr Konto Teilhafter 2074": {}, + "Anteil f\u00fcr Konto Teilhafter 2075": {}, + "Anteil f\u00fcr Konto Teilhafter 2076": {}, + "Anteil f\u00fcr Konto Teilhafter 2077": {}, + "Anteil f\u00fcr Konto Teilhafter 2078": {}, + "Anteil f\u00fcr Konto Teilhafter 2079": {}, + "Anteil f\u00fcr Konto Vollhafter 0060": {}, + "Anteil f\u00fcr Konto Vollhafter 0061": {}, + "Anteil f\u00fcr Konto Vollhafter 0062": {}, + "Anteil f\u00fcr Konto Vollhafter 0063": {}, + "Anteil f\u00fcr Konto Vollhafter 0064": {}, + "Anteil f\u00fcr Konto Vollhafter 0065": {}, + "Anteil f\u00fcr Konto Vollhafter 0066": {}, + "Anteil f\u00fcr Konto Vollhafter 0067": {}, + "Anteil f\u00fcr Konto Vollhafter 0068": {}, + "Anteil f\u00fcr Konto Vollhafter 0069": {}, + "Anteil f\u00fcr Konto Vollhafter 2000": {}, + "Anteil f\u00fcr Konto Vollhafter 2001": {}, + "Anteil f\u00fcr Konto Vollhafter 2002": {}, + "Anteil f\u00fcr Konto Vollhafter 2003": {}, + "Anteil f\u00fcr Konto Vollhafter 2004": {}, + "Anteil f\u00fcr Konto Vollhafter 2005": {}, + "Anteil f\u00fcr Konto Vollhafter 2006": {}, + "Anteil f\u00fcr Konto Vollhafter 2007": {}, + "Anteil f\u00fcr Konto Vollhafter 2008": {}, + "Anteil f\u00fcr Konto Vollhafter 2009": {}, + "Anteil f\u00fcr Konto Vollhafter 2010": {}, + "Anteil f\u00fcr Konto Vollhafter 2011": {}, + "Anteil f\u00fcr Konto Vollhafter 2012": {}, + "Anteil f\u00fcr Konto Vollhafter 2013": {}, + "Anteil f\u00fcr Konto Vollhafter 2014": {}, + "Anteil f\u00fcr Konto Vollhafter 2015": {}, + "Anteil f\u00fcr Konto Vollhafter 2016": {}, + "Anteil f\u00fcr Konto Vollhafter 2017": {}, + "Anteil f\u00fcr Konto Vollhafter 2018": {}, + "Anteil f\u00fcr Konto Vollhafter 2019": {}, + "Anteil f\u00fcr Konto Vollhafter 2020": {}, + "Anteil f\u00fcr Konto Vollhafter 2021": {}, + "Anteil f\u00fcr Konto Vollhafter 2022": {}, + "Anteil f\u00fcr Konto Vollhafter 2023": {}, + "Anteil f\u00fcr Konto Vollhafter 2024": {}, + "Anteil f\u00fcr Konto Vollhafter 2025": {}, + "Anteil f\u00fcr Konto Vollhafter 2026": {}, + "Anteil f\u00fcr Konto Vollhafter 2027": {}, + "Anteil f\u00fcr Konto Vollhafter 2028": {}, + "Anteil f\u00fcr Konto Vollhafter 2029": {}, + "Anteil f\u00fcr Konto Vollhafter 9810": {}, + "Anteil f\u00fcr Konto Vollhafter 9811": {}, + "Anteil f\u00fcr Konto Vollhafter 9812": {}, + "Anteil f\u00fcr Konto Vollhafter 9813": {}, + "Anteil f\u00fcr Konto Vollhafter 9814": {}, + "Anteil f\u00fcr Konto Vollhafter 9815": {}, + "Anteil f\u00fcr Konto Vollhafter 9816": {}, + "Anteil f\u00fcr Konto Vollhafter 9817": {}, + "Anteil f\u00fcr Konto Vollhafter 9818": {}, + "Anteil f\u00fcr Konto Vollhafter 9819": {}, + "Anteil f\u00fcr Konto Vollhafter 9820 ": {}, + "Anteil f\u00fcr Konto Vollhafter 9821": {}, + "Anteil f\u00fcr Konto Vollhafter 9822": {}, + "Anteil f\u00fcr Konto Vollhafter 9823": {}, + "Anteil f\u00fcr Konto Vollhafter 9824": {}, + "Anteil f\u00fcr Konto Vollhafter 9825": {}, + "Anteil f\u00fcr Konto Vollhafter 9826": {}, + "Anteil f\u00fcr Konto Vollhafter 9827": {}, + "Anteil f\u00fcr Konto Vollhafter 9828": {}, + "Anteil f\u00fcr Konto Vollhafter 9829": {}, + "Darlehensverzinsung Teillhafter": {}, + "Darlehensverzinsung Vollhafter": {}, + "Gebrauchs\u00fcberlassung Teillhafter": {}, + "Gebrauchs\u00fcberlassung Vollhafter": {}, + "L\u00f6sch- und Korrekturschl\u00fcssel": {}, + "Name des Gesellschafters Teillhafter": {}, + "Name des Gesellschafters Vollhafter": {}, + "Restanteil Teillhafter": {}, + "Restanteil Vollhafter": {}, + "Sonstige Verg\u00fctungen Teillhafter": {}, + "Sonstige Verg\u00fctungen Vollhafter": {}, + "Tantieme Teillhafter": {}, + "Tantieme Vollhafter": {}, + "T\u00e4tigkeitsverg\u00fctung Teillhafter": {}, + "T\u00e4tigkeitsverg\u00fctung Vollhafter": {} + }, + "Statistische Konten f\u00fcr die im Anhang anzugebenden sonstigen finanziellen Verpflichtungen": { + "Andere Verpflichtungen gem\u00e4\u00df \u00a7 285 Nr. 3 HGB": {}, + "Andere Verpflichtungen gem\u00e4\u00df \u00a7 285 Nr. 3 HGB gegen\u00fcber verbundenen Unternehmen": {}, + "Gegenkonto zu 9281-9284": {}, + "Verpflichtungen aus Miet- und Leasingsvertr\u00e4gen": {}, + "Verpflichtungen aus Miet- und Leasingsvertr\u00e4gen gegen\u00fcber verbundenen Unternehmen": {} + }, + "Statistische Konten f\u00fcr in der Bilanz auszuweisende Haftungsverh\u00e4ltnisse": { + "Gegenkonto zu 9271 - 9279 (Soll-Buchung)": {}, + "Haftung aus der Bestellung von Sicherheiten f\u00fcr fremde Verbindlichkeiten": {}, + "Haftung aus der Bestellung von Sicherheiten f\u00fcr fremde Verbindlichkeiten gegen\u00fcber verbundenen Unternehmen": {}, + "Verbindlichkeiten aus B\u00fcrgschaften- Wechsel- und Scheckb\u00fcrgschaften": {}, + "Verbindlichkeiten aus B\u00fcrgschaften- Wechsel- und Scheckb\u00fcrgschaften gegen\u00fcber verbundenen Unternehmen": {}, + "Verbindlichkeiten aus Gew\u00e4hrleistungsvertr\u00e4gen": {}, + "Verbindlichkeiten aus Gew\u00e4hrleistungsvertr\u00e4gen gegen\u00fcber verbundenen Unternehmen": {}, + "Verbindlichkeiten aus der Begebung und \u00fcbertragung von Wechseln": {}, + "Verbindlichkeiten aus der Begebung und \u00fcbertragung von Wechseln gegen\u00fcber verbundenen Unternehmen": {}, + "Verpflichtungen aus Treuhandverm\u00f6gen": {} + }, + "Statistische Konten zu \u00a7 4 (4a) EStG": { + "Erh\u00f6hung der Entnahmen \u00a74 (4a) EStG": {}, + "Gegenkonto zur Erh\u00f6hung der Entnahmen \u00a74 (4a) EStG (Haben)": {}, + "Gegenkonto zur Minderung der Entnahmen \u00a74 (4a) EStG": {}, + "Minderung der Entnahmen \u00a74 (4a) EStG (Haben)": {} + }, + "Statistische Konten zur informativen Angabe des gezeichneten Kapitals in anderer W\u00e4hrung": { + "Gezeichnetes Kapital in DM": { + "Gezeichnetes Kapital in DM (Art. 42 Abs. 3 S. 1 EGHGB)": {} + }, + "Gezeichnetes Kapital in Euro": { + "Gegenkonto zu 9220-9221": {}, + "Gezeichnetes Kapital in Euro (Art. 42 Abs. 3 S. 2 EGHGB)": {} + } + }, + "Statistische konten f\u00fcr Kinderbetreuungskosten": { + "Gegenkonto zu 9918 (Haben)": {}, + "Kinderbetreuungskosten (wie Betriebsausgaben steuerlich anzusetzender Betrag)": {} + }, + "Steueraufwand der Gesellschafter": { + "Gegenkonto zu 9887": {}, + "Steueraufwand der Gesellschafter ": {} + }, + "Verrechnungskonto f\u00fcr nicht durch Verm\u00f6genseinlagen gedeckte Entnahmen": { + "Verrechnungskonto f\u00fcr nicht durch Verm\u00f6genseinlagen gedeckte Entnahmen Kommanditisten": {}, + "Verrechnungskonto f\u00fcr nicht durch Verm\u00f6genseinlagen gedeckte Entnahmen pers\u00f6nlich haftender Gesellschafter": {} + }, + "Vorsteuer-/Umsatzsteuerkonten zur Korrektur der Forderungen/ Verbindlichkeiten (E\u00fcR)": { + "Gegenkonto 9893-9894 f\u00fcr die Aufteilung der Umsatzsteuersatz (E\u00fcR)": {}, + "Gegenkonto 9896-9897 f\u00fcr die Aufteilung der Vorsteuer (E\u00fcR)": {}, + "SO Commitment": {}, + "Umsatzsteuer in den Forderungen zum allgemeinen Umsatzsteuersatz (E\u00fcR)": {}, + "Umsatzsteuer in den Forderungen zum erm\u00e4\u00dfigten Umsatzsteuersatz (E\u00fcR)": {}, + "Vorsteuer in den Verbindlichkeiten zum allgemeinen Umsatzsteuersatz (E\u00fcR)": {}, + "Vorsteuer in den Verbindlichkeiten zum erm\u00e4\u00dfigten Umsatzsteuersatz (E\u00fcR)": {} + }, + "Vortragskonten": { + "Offene Posten aus 1990": {}, + "Offene Posten aus 1991": {}, + "Offene Posten aus 1992": {}, + "Offene Posten aus 1993": {}, + "Offene Posten aus 1994": {}, + "Offene Posten aus 1995": {}, + "Offene Posten aus 1996": {}, + "Offene Posten aus 1997": {}, + "Offene Posten aus 1998": {}, + "Offene Posten aus 1999": {}, + "Offene Posten aus 2000": {}, + "Offene Posten aus 2001": {}, + "Offene Posten aus 2002": {}, + "Offene Posten aus 2003": {}, + "Offene Posten aus 2004": {}, + "Offene Posten aus 2005": {}, + "Offene Posten aus 2006": {}, + "Offene Posten aus 2007": {}, + "Offene Posten aus 2008": {}, + "Offene Posten aus 2009": {}, + "Saldenvortr\u00e4ge": {}, + "Saldenvortr\u00e4ge Debitoren": {}, + "Saldenvortr\u00e4ge Kreditoren": {}, + "Saldenvortr\u00e4ge- Sachkonten": {}, + "Summenvortragskonto": {} + } + }, + "name": "Deutscher Kontenplan SKR03" + } +} \ No newline at end of file diff --git a/erpnext/accounts/doctype/account/chart_of_accounts/ec_ec_chart_template.json b/erpnext/accounts/doctype/account/chart_of_accounts/ec_ec_chart_template.json new file mode 100644 index 0000000000..0ffdb4c81d --- /dev/null +++ b/erpnext/accounts/doctype/account/chart_of_accounts/ec_ec_chart_template.json @@ -0,0 +1,638 @@ +{ + "country_code": "ec", + "name": "Ecuador - Chart of Accounts", + "tree": { + "ACTIVO CORRIENTE ": { + "ACTIVO DISPONIBLE": { + "Banco Central del Ecuador": { + "Cta. Cte. Moneda de curso legal": {}, + "Cta. Cte. Otras monedas": {} + }, + "Caja": { + "Fondos rotativos": {}, + "Moneda de curso legal": {}, + "Otras monedas": {} + }, + "Instituciones financieras": {}, + "Otras Instituciones Financieras": { + "Cta Ahorros En el exterior": {}, + "Cta. Ahorros Moneda de curso legal": {}, + "Cta. Cte. En el exterior": {}, + "Cta. Cte. Moneda de curso legal": {} + } + } + }, + "ACTIVOS BIOLOGICOS": { + "Animales vivos": { + "En desarrollo": {}, + "En producci\u00f3n": {} + }, + "PROVISI\u00d3N POR DETERIORO DE ACTIVOS BIOL\u00d3GICOS": {}, + "Plantas en crecimiento": { + "En desarrollo": {}, + "En producci\u00f3n": {} + } + }, + "ACTIVOS FINANCIEROS": { + "A VALOR RAZONABLE CON CAMBIOS EN RESULTADOS": { + "Derivados": { + "Forward": {}, + "Futuros": {}, + "Inversiones en el exterior": {}, + "Opciones": {}, + "Otros": {} + }, + "Renta Fija": { + "Avales": {}, + "Bonos de Prenda": {}, + "Bonos del Estado": {}, + "Certificados Financieros": {}, + "Certificados de Dep\u00f3sito": {}, + "Certificados de Inversi\u00f3n": {}, + "Certificados de Tesorer\u00eda": {}, + "Cupones": {}, + "C\u00e9dulas Hipotecarias": {}, + "Dep\u00f3sitos a Plazo": {}, + "Facturas Comerciales Negociables": {}, + "Letras de Cambio": {}, + "Notas de Cr\u00e9dito": {}, + "Obligaciones": {}, + "Obligaciones Convertibles en acciones": {}, + "Otros": {}, + "Overnights": {}, + "Pagar\u00e9s": {}, + "Papel Comercial": {}, + "P\u00f3lizas de Acumulaci\u00f3n": {}, + "T\u00edtulos del Banco Central ": {}, + "Valores de Titularizaci\u00f3n": {} + }, + "Renta variable": { + "Acciones y participaciones": {}, + "Cuotas de fondos colectivos": {}, + "Otros ": {}, + "Valores de titularizaci\u00f3n de participaci\u00f3n": {} + } + }, + "DISPONIBLES PARA LA VENTA": { + "Renta Fija": { + "Avales": {}, + "Bonos de Prenda": {}, + "Bonos del Estado": {}, + "Certificados Financieros": {}, + "Certificados de Dep\u00f3sito": {}, + "Certificados de Inversi\u00f3n": {}, + "Certificados de Tesorer\u00eda": {}, + "Cupones": {}, + "C\u00e9dulas Hipotecarias": {}, + "Dep\u00f3sitos a Plazo": {}, + "Facturas Comerciales Negociables": {}, + "Inversiones en el exterior": {}, + "Letras de Cambio": {}, + "Notas de Cr\u00e9dito": {}, + "Obligaciones": {}, + "Obligaciones Convertibles en acciones": {}, + "Otros": {}, + "Overnights": {}, + "Pagar\u00e9s": {}, + "Papel Comercial": {}, + "P\u00f3lizas de Acumulaci\u00f3n": {}, + "T\u00edtulos del Banco Central ": {}, + "Valores de Titularizaci\u00f3n": {} + }, + "Renta variable": { + "Acciones y participaciones": {}, + "Cuotas de fondos colectivos": {}, + "Inversiones en el exterior": {}, + "Otros ": {}, + "Unidades de participaci\u00f3n": {}, + "Valores de titularizaci\u00f3n de participaci\u00f3n": {} + } + }, + "INVERSIONES MANTENIDAS HASTA EL VENCIMIENTO ": { + "Acciones y participaciones": { + "Acciones y participaciones": {} + }, + "Otros": { + "Inversiones en el exterior": {} + }, + "Renta Fija": { + "Avales": {}, + "Bonos de Prenda": {}, + "Bonos del Estado": {}, + "Certificados Financieros": {}, + "Certificados de Dep\u00f3sito": {}, + "Certificados de Inversi\u00f3n": {}, + "Certificados de Tesorer\u00eda": {}, + "Cupones": {}, + "C\u00e9dulas Hipotecarias": {}, + "Dep\u00f3sitos a Plazo": {}, + "Facturas Comerciales Negociables": {}, + "Letras de Cambio": {}, + "Notas de Cr\u00e9dito": {}, + "Obligaciones": {}, + "Obligaciones Convertibles en acciones": {}, + "Overnights": {}, + "Pagar\u00e9s": {}, + "Papel Comercial": {}, + "P\u00f3lizas de Acumulaci\u00f3n": {}, + "T\u00edtulos del Banco Central ": {}, + "Valores de Titularizaci\u00f3n": {} + } + }, + "PRESTAMOS Y PARTIDAS A COBRAR ": { + "Cuentas y Documentos a cobrar a terceros": { + "Cuentas por cobrar a terceros": {}, + "Cuentas por cobrar accionistas": {}, + "Cuentas por cobrar al originador": {}, + "Otros": {} + } + }, + "PROVISI\u00d3N POR DETERIORO DE ACTIVOS FINANCIEROS": { + "Inversiones mantenidas hasta el vencimiento ": {}, + "Pr\u00e9stamos y partidas a cobrar": {} + } + }, + "ACTIVOS NO CORRIENTES": { + "ACTIVOS ADQUIRIDOS EN ARRENDAMIENTO FINANCIERO": {}, + "CONSTRUCCIONES EN CURSO ": {}, + "INTANGIBLES": { + "Concesiones": {}, + "Costos de exploraci\u00f3n y desarrollo": {}, + "Licencias": {}, + "Patentes y propiedad industrial": {}, + "Programas de computaci\u00f3n": {}, + "Reservas de recursos extra\u00edbles": {} + }, + "PLUSVAL\u00cdA MERCANTIL (Goodwill)": {}, + "PROPIEDADES": { + "Edificios": {}, + "Equipo de Computaci\u00f3n ": {}, + "Maquinaria y Equipo": {}, + "Muebles y enseres ": {}, + "Terrenos": {}, + "Veh\u00edculos": {} + }, + "PROPIEDADES DE INVERSI\u00d3N": {}, + "PROVISI\u00d3N POR DETERIORO DE ACTIVOS NO CORRIENTES": { + "Intangibles": {}, + "Plusval\u00eda mercantil (Goodwill) ": {}, + "Propiedades": {}, + "Propiedades de inversi\u00f3n ": {} + } + }, + "CUENTAS CONTINGENTES": { + "ACREEDORAS": { + "Garant\u00edas": {}, + "Garant\u00edas en titularizaci\u00f3n": {} + }, + "DEUDORAS": { + "Garant\u00edas ": {}, + "Garant\u00edas en titularizaci\u00f3n": {} + } + }, + "CUENTAS DE ORDEN": { + "ACREEDORAS": { + "ADMINISTRACION DE RECURSOS DE TERCEROS": { + "Administraci\u00f3n de portafolio ": { + "Intereses": {}, + "Principal": {} + }, + "Intermediaci\u00f3n de valores": {}, + "Patrimonio de Fondos de Inversi\u00f3n": { + "Fondos Administrados": { + "Intereses": {}, + "Principal": {} + }, + "Fondos Colectivos": { + "Intereses": {}, + "Principal": {} + } + }, + "Patrimonio de Negocios Fiduciarios": { + "Encargos fiduciarios inscritos": { + "Administraci\u00f3n": {}, + "Garant\u00eda": {}, + "Inmobiliario": {}, + "Inversi\u00f3n": {} + }, + "Encargos fiduciarios no inscritos": { + "Administraci\u00f3n": {}, + "Garant\u00eda": {}, + "Inmobiliario": {}, + "Inversi\u00f3n": {} + }, + "Fideicomisos mercantiles inscritos": { + "Administraci\u00f3n": {}, + "Garant\u00eda": {}, + "Inmobiliario": {}, + "Inversi\u00f3n": {}, + "Titularizaci\u00f3n": {} + }, + "Fideicomisos mercantiles no inscritos": { + "Administraci\u00f3n": {}, + "Garant\u00eda": {}, + "Inmobiliario": {}, + "Inversi\u00f3n": {} + } + } + }, + "VALORES Y BIENES RECIBIDOS DE TERCEROS": { + "En Custodia": { + "Depositos en efectivo": {}, + "T\u00edtulos de Renta Fija": {}, + "T\u00edtulos de Renta Variable": {} + }, + "En Garant\u00eda": { + "Depositos en efectivo": {}, + "T\u00edtulos de Renta Fija": {}, + "T\u00edtulos de Renta Variable": {} + } + } + }, + "ACREEDORES POR CONTRA": { + "Acreedores por contra": {} + }, + "DEUDORAS": { + "COLATERALES DE LAS OPERACIONES DE REPORTO BURSATIL": { + "Colaterales de las operaciones de reporto burs\u00e1til": {} + }, + "EMISIONES NO COLOCADAS": { + "Emisiones no colocadas ": {} + }, + "OTRAS CUENTAS DE ORDEN DEUDORAS": { + "Derechos sobre instrumentos financieros derivados": {} + }, + "VALORES Y BIENES PROPIOS EN PODER DE TERCEROS": { + "Bienes en garant\u00eda": {}, + "Valores en garant\u00eda": {} + } + }, + "DEUDORES POR CONTRA": {} + }, + "CUENTAS DE RESULTADOS ACREEDORAS": { + "COMISIONES GANADAS": { + "CUSTODIA REGISTRO\n COMPENSACI\u00d3N Y LIQUIDACI\u00d3N": { + "Compensaci\u00f3n y liquidaci\u00f3n de valores": {}, + "Otros": {}, + "Valores desmaterializados": {}, + "Valores materializados": {} + }, + "INTERMEDIACI\u00d3N DE VALORES": { + "Operaciones Burs\u00e1tiles": {}, + "Operaciones Extraburs\u00e1tiles": {}, + "Por Contratos de Underwriting": {} + }, + "OTRAS COMISIONES GANADAS": {}, + "POR PRESTACI\u00d3N DE SERVICIOS DE ADMINISTRACI\u00d3N Y MANEJO": { + "Encargos Fiduciarios": {}, + "Fideicomisos mercantiles": {}, + "Fondos administrados": {}, + "Fondos colectivos": {}, + "Por representaci\u00f3n de obligacionistas": {}, + "Portafolio de terceros": {}, + "Titularizaci\u00f3n": {} + }, + "SERVICIOS BURS\u00c1TILES": { + "Comisiones en operaciones ": {}, + "Inscripciones": {}, + "Mantenimiento de Inscripci\u00f3n": {} + } + }, + "INGRESOS DE ACTIVOS POR IMPUESTOS DIFERIDOS": { + "INGRESOS DE ACTIVOS POR IMPUESTOS DIFERIDOS": {} + }, + "INGRESOS FINANCIEROS": { + "DIVIDENDOS": {}, + "INTERESES Y RENDIMIENTOS": {}, + "UTILIDAD EN CAMBIO": {}, + "UTILIDAD POR VALUACI\u00d3N DE ACTIVOS FINANCIEROS A VALOR RAZONABLE": {} + }, + "INGRESOS POR ASESOR\u00cdA Y ESTRUCTURACI\u00d3N": { + "INGRESOS POR ASESORIA": {}, + "INGRESOS POR ESTRUCTURACI\u00d3N": { + "Negocios Fiduciarios": {}, + "Oferta p\u00fablica de Valores": {}, + "Otros": {} + } + }, + "UTILIDAD POR ACTIVOS NO FINANCIEROS AL VALOR RAZONABLE": { + "ACTIVOS BIOL\u00d3GICOS": {}, + "ACTIVOS NO CORRIENTES": {}, + "CUENTAS POR COBRAR": {}, + "OBLIGACIONES FINANCIERAS": {}, + "PROPIEDADES DE INVERSI\u00d3N": {} + }, + "UTILIDADES EN VENTAS": { + "OTRAS UTILIDADES EN VENTAS": {}, + "UTILIDAD EN VENTA DE PROPIEDAD": {}, + "UTILIDAD EN VENTA DE VALORES": {}, + "UTILIDAD POR OPERACIONES DESCONTINUADAS": {} + } + }, + "CUENTAS DE RESULTADOS DEUDORAS": { + "GASTOS ADMINISTRATIVOS": { + "GASTOS DE PERSONAL": { + "Beneficios sociales de los trabajadores": {}, + "Provisi\u00f3n para jubilaci\u00f3n patronal": {}, + "Remuneraciones": {} + }, + "HONORARIOS": { + "Honorarios": {} + }, + "SERVICIOS DE TERCEROS ": { + "Servicios de terceros": {} + } + }, + "GASTOS FINANCIEROS": { + "ARRENDAMIENTO OPERATIVO": { + "Arrendamiento operativo": {} + }, + "COMISIONES PAGADAS": { + "Intermediaci\u00f3n de Valores": {}, + "Operaciones Burs\u00e1tiles": {}, + "Operaciones Extraburs\u00e1tlies": {}, + "Por Contratos de Underwriting": {} + }, + "CUSTODIA REGISTRO COMPENSACI\u00d3N Y LIQUIDACI\u00d3N \n ": { + "Compensaci\u00f3n y Liquidaci\u00f3n de Valores": {}, + "Valores Desmaterializados": {}, + "Valores Materializados": {} + }, + "DETERIORO DE ACTIVOS FINANCIEROS": { + "Deterioro de activos financieros": {} + }, + "GASTOS POR ESTRUCTURACI\u00d3N": { + "Negocios Fiduciarios": {}, + "Oferta P\u00fablica de Valores": {}, + "Otros": {} + }, + "INTERESES CAUSADOS": { + "Intereses por cr\u00e9ditos de bancos y otras Instituciones financieras": {}, + "Intereses por otros pasivos no financieros": {} + }, + "OTRAS COMISIONES PAGADAS ": { + "Otras Comisiones Pagadas": {} + }, + "POR SERVICIOS DE ADMINISTRACI\u00d3N Y MANEJO": { + "Administraci\u00f3n de portafolio": {}, + "Encargos fiduciarios": {}, + "Fideicomisos mercantiles": {}, + "Fondos administrados": {}, + "Fondos colectivos": {}, + "Otros": {}, + "Titularizaci\u00f3n": {} + }, + "P\u00c9RDIDA EN CAMBIO": { + "P\u00e9rdida en cambio": {} + }, + "P\u00c9RDIDA EN VALUACI\u00d3N DE ACTIVOS FINANCIEROS": { + "P\u00e9rdida en Valuaci\u00f3n de activos financieros": {} + }, + "P\u00c9RDIDAS EN VENTA": { + "P\u00e9rdida en venta activos biol\u00f2gicos": {}, + "P\u00e9rdida en venta de Propiedad ": {}, + "P\u00e9rdida en venta de Valores": {}, + "P\u00e9rdida por operaciones descontinuadas": {} + } + }, + "GASTOS GENERALES": { + "AMORTIZACIONES": {}, + "ARRENDAMIENTOS": {}, + "DEPRECIACI\u00d3N": {}, + "MATERIALES Y SUMINISTROS": {}, + "OTROS": {}, + "POR PUBLICIDAD": {}, + "PROVISIONES": {}, + "SEGUROS": {}, + "SERVICIOS Y MANTENIMIENTO": {} + }, + "GASTOS POR DETERIORO": { + "ACTIVOS BIOL\u00d3GICOS": {}, + "ACTIVOS DE EXPLORACI\u00d3N Y EVALUACI\u00d3N MINERA": {}, + "CUENTAS Y DOCUMENTOS POR COBRAR": {}, + "EXISTENCIAS": {}, + "PLUSVAL\u00cdA MERCANTIL (GOODWILL)": {}, + "PROPIEDADES PLANTA Y EQUIPO": {}, + "PROPIEDADES DE INVERSI\u00d3N": {} + }, + "IMPUESTOS TASAS Y CONTRIBUCIONES": {}, + "P\u00c9RDIDA POR MEDICI\u00d3N DE ACTIVOS NO FINANCIEROS AL VALOR RAZONABLE": { + "ACTIVOS BIOL\u00d3GICOS": {}, + "ACTIVOS NO CORRIENTES ": {}, + "COSTO ": {}, + "COSTO DE PRODUCCI\u00d3N ": {}, + "COSTO DE VENTAS": {}, + "CUENTAS POR COBRAR": {}, + "FISCALES": {}, + "MUNICIPALES": {}, + "OBLIGACIONES FINANCIERAS": {}, + "ORGANISMOS DE CONTROL": {}, + "OTROS": {}, + "OTROS GASTOS": {}, + "PRIMA POR OPERACIONES DE REPORTO": {}, + "PROPIEDADES DE INVERSI\u00d3N": {} + } + }, + "CUENTAS Y DOCUMENTOS POR COBRAR": { + "ANTICIPO A CONSTRUCTOR POR AVANCE DE OBRA": {}, + "ANTICIPO COMITENTES": {}, + "COMISIONES POR COBRAR": { + "Asesor\u00eda": {}, + "Intermediaci\u00f3n de valores": { + "Contrato de Underwriting": {}, + "Operaciones Burs\u00e1tiles": {}, + "Operaciones Extraburs\u00e1tiles": {} + }, + "Otras comisiones": {}, + "Por administraci\u00f3n y manejo": { + "Por Manejo de Fideicomisos": {}, + "Por Contratos de Administraci\u00f3n Portafolio de Terceros": {}, + "Por Manejo de Encargos Fiduciarios": {}, + "Por Manejo de Fondos Administrados": {}, + "Por comisiones de administraci\u00f3n": {} + }, + "Por Custodia y Conservaci\u00f3n de Valores": { + "Por Manejo de Libro de Acciones y Accionistas": {}, + "Valores Desmaterializados": {}, + "Valores Materializados": {} + }, + "Por servicios burs\u00e1tiles": { + "Operaciones": {}, + "Puestos inactivos": {} + } + }, + "CUENTAS POR COBRAR": { + "A Terceros": {}, + "Al Originador": {} + }, + "DERECHOS POR COMPROMISO DE RECOMPRA": {}, + "DOCUMENTOS POR COBRAR": { + "A Personal": {}, + "A Terceros": {}, + "Otros": {} + }, + "OTROS": {}, + "PROVISIONES PARA CUENTAS POR COBRAR": {}, + "PROVISI\u00d3N POR DETERIORO DE CUENTAS POR COBRAR": { + "Comisiones por cobrar ": {}, + "Cuentas por cobrar a terceros ": {} + }, + "RENDIMIENTOS POR COBRAR": { + "Dividendos": {}, + "Intereses ": {} + } + }, + "DEUDORES POR INTERMEDIACION": {}, + "EXISTENCIAS": { + "MATERIA PRIMA": {}, + "MATERIALES Y SUMINISTROS": {}, + "PRODUCTOS EN PROCESO": {}, + "PRODUCTOS TERMINADOS": {}, + "PROVISI\u00d3N POR DETERIORO DE EXISTENCIAS": {} + }, + "OTROS ACTIVOS CORRIENTES": { + "ACTIVO NO CORRIENTE DISPONIBLE PARA LA VENTA": {}, + "ACTIVO POR IMPUESTO CORRIENTE": {}, + "OTROS": {}, + "UNIDADES DE PARTICIPACION": {} + }, + "OTROS ACTIVOS NO CORRIENTES": { + "ACTIVO POR IMPUESTO DIFERIDO": { + "Activo por impuesto diferido ": {} + }, + "ACTIVOS DE EXPLORACION Y EVALUACION MINERA": {}, + "AMORTIZACION ACUMULADA": { + "Concesiones": {}, + "Licencias": {}, + "Otros": {} + }, + "DEPRECIACION ACUMULADA": { + "Activos adquiridos en arrendamiento financiero": {}, + "Activos de exploraci\u00f3n y evaluaci\u00f3n minera": {}, + "Edificios": {}, + "Equipo de Computaci\u00f3n ": {}, + "Maquinaria y Equipo": {}, + "Muebles y enseres ": {}, + "Propiedades de inversi\u00f3n": {}, + "Veh\u00edculos": {} + }, + "DERECHOS FIDUCIARIOS": {}, + "OTROS ACTIVOS": { + "Cuota patrimonial bolsa de valores": { + "Acciones Dep\u00f3sito Centralizado de Valores": {}, + "Cuota patrimonial bolsa de valores": {} + }, + "Dep\u00f3sitos en Garant\u00eda": { + "Dep\u00f3sitos en Garant\u00eda por operaciones burs\u00e1tiles": {}, + "Dep\u00f3sitos en Garant\u00eda por reporto": {} + } + } + }, + "PASIVO": { + "OTROS": {}, + "PASIVO CORRIENTE": { + "ACREEDORES POR INTERMEDIACION ": {}, + "OBLIGACIONES PATRONALES": { + "Aportes y descuentos al IESS": {}, + "Beneficios a empleados": {}, + "Fondo reserva del IESS": {}, + "Participaciones de los trabajadores en utilidades": {}, + "Provisi\u00f3n para jubilaci\u00f3n patronal": {}, + "Remuneraciones ": {} + }, + "OBLIGACIONES TRIBUTARIAS": { + "Contribuciones": {}, + "Impuestos": {}, + "Otros": {}, + "Retenciones": {} + }, + "OTROS PASIVOS CORRIENTES": {}, + "PASIVO NO FINANCIERO": { + "Deuda Sector No Financiero": { + "Acreedores Varios": {}, + "Comisiones por pagar ": {}, + "Dividendos por pagar": {}, + "Intereses por pagar": {}, + "Otras comisiones": {}, + "Por Operaciones Burs\u00e1tiles": {}, + "Por administraci\u00f3n": {}, + "Por custodia": {}, + "Proveedores": {} + } + }, + "PASIVOS FINANCIEROS": { + "A valor razonable con cambios en resultados": { + "Obligaciones": {}, + "Obligaciones por Arrendamiento Financiero ": {}, + "Otras En el exterior": {}, + "Papel Comercial": {}, + "Valores": {}, + "Valores de Titularizaci\u00f3n": {} + }, + "Cuentas y documentos por pagar": { + "Anticipos recibidos": {}, + "Otras cuentas y documentos por pagar": {}, + "Pr\u00e9stamos": {} + }, + "Obligaciones financieras": { + "Intereses por pagar": {}, + "Obligaciones por contratos de underwriting": {}, + "Porci\u00f3n corriente de deuda a largo plazo": {}, + "Pr\u00e9stamos": {}, + "Sobregiros bancarios": {} + }, + "Otros pasivos financieros": {}, + "Pasivos por compra de activos no corrientes": {}, + "Relacionadas": { + "Accionistas": {}, + "Administradores": {}, + "Compa\u00f1\u00edas relacionadas / vinculadas": {} + } + }, + "SANCIONES Y MULTAS": { + "Indemnizaciones": {}, + "Litigios": {}, + "Obligaciones Judiciales": {}, + "Otros": {} + } + }, + "PASIVO LARGO PLAZO": { + "DEUDA SECTOR FINANCIERO": {} + }, + "PASIVOS NO CORRIENTES": { + "PASIVOS DIFERIDOS": { + "Intereses diferidos": {}, + "Pasivos por impuestos diferidos": {} + } + } + }, + "PATRIMONIO NETO": { + "APORTES PARA FUTURAS CAPITALIZACIONES": {}, + "CAPITAL": { + "ACCIONES EN TESORER\u00cdA": {}, + "FONDO PATRIMONIAL": {}, + "PAGADO": {}, + "PATRIMONIO DE LOS FONDOS DE INVERSI\u00d3N": { + "Patrimonio del fondo administrado": {}, + "Patrimonio del fondo colectivo": {} + }, + "PATRIMONIO DE LOS NEGOCIOS FIDUCIARIOS": {} + }, + "RESERVAS ": { + "OTRAS RESERVAS": {}, + "RESERVA FACULTATIVA": {}, + "RESERVA LEGAL": {}, + "RESERVA POR VALUACI\u00d3N": { + "Reserva por Valuaci\u00f3n Activos Financieros Disponibles para la Venta": {}, + "Reserva por valuaci\u00f3n Propiedades": {} + } + }, + "RESULTADOS": { + "ACUMULADOS": {}, + "RESULTADOS ACUMULADOS POR APLICACI\u00d3N DE LAS NIIF POR PRIMERA VEZ": {}, + "UTILIDAD (PERDIDA) DEL EJERCICIO": {} + } + }, + "name": "PLAN DE CTAS. ECUADOR" + } +} \ No newline at end of file diff --git a/erpnext/accounts/doctype/account/chart_of_accounts/es_account_chart_template_common.json b/erpnext/accounts/doctype/account/chart_of_accounts/es_account_chart_template_common.json new file mode 100644 index 0000000000..9235fc79fd --- /dev/null +++ b/erpnext/accounts/doctype/account/chart_of_accounts/es_account_chart_template_common.json @@ -0,0 +1,3040 @@ +{ + "country_code": "es", + "name": "PGCE com\u00fan", + "tree": { + "Acreedores y deudores por operaciones comerciales": { + "Acreedores varios": { + "Acreedores por operaciones en com\u00fan": { + "Acreedores por operaciones en com\u00fan": { + "account_type": "Payable" + }, + "account_type": "Payable" + }, + "Acreedores por prestaciones de servicios": { + "Acreedores por prestaciones de servicios (euros)": { + "Acreedores por prestaciones de servicios (euros)": { + "account_type": "Payable" + }, + "account_type": "Payable" + }, + "Acreedores por prestaciones de servicios (moneda extranjera)": { + "Acreedores por prestaciones de servicios (moneda extranjera)": { + "account_type": "Payable" + }, + "account_type": "Payable" + }, + "Acreedores por prestaciones de servicios, facturas pendientes de recibir o de formalizar": { + "Acreedores por prestaciones de servicios, facturas pendientes de recibir o de formalizar": { + "account_type": "Payable" + }, + "account_type": "Payable" + }, + "account_type": "Payable" + }, + "Acreedores, efectos comerciales a pagar": { + "Acreedores, efectos comerciales a pagar": { + "account_type": "Payable" + }, + "account_type": "Payable" + }, + "Beneficiarios, acreedores": { + "Beneficiarios, acreedores": { + "account_type": "Payable" + }, + "account_type": "Payable" + }, + "account_type": "Payable" + }, + "Administraciones p\u00fablicas": { + "Activos por impuesto diferido": { + "Activos por diferencias temporarias deducibles": { + "Activos por diferencias temporarias deducibles": {} + }, + "Cr\u00e9dito por p\u00e9rdidas a compensar del ejercicio": { + "Cr\u00e9dito por p\u00e9rdidas a compensar del ejercicio": {} + }, + "Derechos por deducciones y bonificaciones pendientes de aplicar": { + "Derechos por deducciones y bonificaciones pendientes de aplicar": {} + } + }, + "Hacienda P\u00fablica, IVA repercutido": { + "Hacienda P\u00fablica. IVA repercutido": {} + }, + "Hacienda P\u00fablica, IVA soportado": { + "Hacienda P\u00fablica. IVA soportado": {} + }, + "Hacienda P\u00fablica, acreedora por conceptos fiscales": { + "Hacienda P\u00fablica, acreedora por IVA": { + "Hacienda P\u00fablica, acreedora por IVA": {} + }, + "Hacienda P\u00fablica, acreedora por impuesto sobre sociedades": { + "Hacienda P\u00fablica, acreedora por impuesto sobre sociedades": {} + }, + "Hacienda P\u00fablica, acreedora por retenciones practicadas": { + "Hacienda P\u00fablica, acreedora por retenciones practicadas": {} + }, + "Hacienda P\u00fablica, acreedora por subvenciones a reintegrar": { + "Hacienda P\u00fablica, acreedora por subvenciones a reintegrar": {} + }, + "Hacienda P\u00fablica, acreedora por subvenciones recibidas en concepto de entidad colaboradora (art.12 Ley de Subvenciones)": { + "Hacienda P\u00fablica, acreedora por subvenciones recibidas en concepto de entidad colaboradora (art.12 Ley de Subvencioens)": {} + } + }, + "Hacienda P\u00fablica, deudora por diversos conceptos": { + "Hacienda P\u00fablica, deudora por IVA": { + "Hacienda P\u00fablica, deudora por IVA": {} + }, + "Hacienda P\u00fablica, deudora por colaboraci\u00f3n en la entrega y distribuci\u00f3n de subvenciones (art.12 Ley de Subvenciones)": { + "Hacienda P\u00fablica, deudora por colaboraci\u00f3n en la entrega y distribuci\u00f3n de subvenciones (art.12 Ley de Subvenciones)": {} + }, + "Hacienda P\u00fablica, deudora por devoluci\u00f3n de impuestos": { + "Hacienda P\u00fablica, deudora por devoluci\u00f3n de impuestos": {} + }, + "Hacienda P\u00fablica, deudora por subvenciones concedidas": { + "Hacienda P\u00fablica, deudora por subvenciones concedidas": {} + } + }, + "Hacienda P\u00fablica, retenciones y pagos a cuenta": { + "Hacienda P\u00fablica, retenciones y pagos a cuenta": {} + }, + "Organismos de la Seguridad Social, acreedores": { + "Organismos de la Seguridad Social, acreedores": {} + }, + "Organismos de la Seguridad Social, deudores": { + "Organismos de la Seguridad Social, deudores": {} + }, + "Pasivos por diferencias temporarias imponibles": { + "Pasivos por diferencias temporarias imponibles": {} + } + }, + "Ajustes por periodificaci\u00f3n": { + "Gastos anticipados": { + "Gastos anticipados": { + "account_type": "Receivable" + }, + "account_type": "Receivable" + }, + "Ingresos anticipados": { + "Ingresos anticipados": { + "account_type": "Payable" + }, + "account_type": "Payable" + } + }, + "Clientes": { + "Anticipos de clientes": { + "Anticipos de clientes": { + "account_type": "Receivable" + }, + "account_type": "Receivable" + }, + "Clientes": { + "Clientes (euros)": { + "Clientes (euros)": { + "account_type": "Receivable" + }, + "account_type": "Receivable" + }, + "Clientes (moneda extranjera)": { + "Clientes (moneda extranjera)": { + "account_type": "Receivable" + }, + "account_type": "Receivable" + }, + "Clientes, facturas pendientes de recibir o de formalizar": { + "Clientes, facturas pendientes de recibir o de formalizar": { + "account_type": "Receivable" + }, + "account_type": "Receivable" + }, + "account_type": "Receivable" + }, + "Clientes de dudoso cobro": { + "Clientes de dudoso cobro": { + "account_type": "Receivable" + }, + "account_type": "Receivable" + }, + "Clientes, efectos comerciales a cobrar": { + "Efectos comerciales descontados": { + "Efectos comerciales descontados": { + "account_type": "Receivable" + }, + "account_type": "Receivable" + }, + "Efectos comerciales en cartera": { + "Efectos comerciales en cartera": { + "account_type": "Receivable" + }, + "account_type": "Receivable" + }, + "Efectos comerciales en gesti\u00f3n de cobro": { + "Efectos comerciales en gesti\u00f3n de cobro": { + "account_type": "Receivable" + }, + "account_type": "Receivable" + }, + "Efectos comerciales impagados": { + "Efectos comerciales impagados": { + "account_type": "Receivable" + }, + "account_type": "Receivable" + }, + "account_type": "Receivable" + }, + "Clientes, empresas asociadas": { + "Clientes, empresas asociadas": { + "account_type": "Receivable" + }, + "account_type": "Receivable" + }, + "Clientes, empresas del grupo": { + "Clientes empresas del grupo (euros)": { + "Clientes empresas del grupo (euros)": { + "account_type": "Receivable" + }, + "account_type": "Receivable" + }, + "Clientes empresas del grupo (moneda extranjera)": { + "Clientes empresas del grupo (moneda extranjera)": { + "account_type": "Receivable" + }, + "account_type": "Receivable" + }, + "Clientes empresas del grupo de dudoso cobro": { + "Clientes empresas del grupo de dudoso cobro": { + "account_type": "Receivable" + }, + "account_type": "Receivable" + }, + "Clientes empresas del grupo, facturas pendientes de formalizar": { + "Clientes empresas del grupo, facturas pendientes de formalizar": { + "account_type": "Receivable" + }, + "account_type": "Receivable" + }, + "Clientes empresas del grupo, operaciones de factoring": { + "Clientes empresas del grupo, operaciones de factoring": { + "account_type": "Receivable" + }, + "account_type": "Receivable" + }, + "Efectos comerciales a cobrar, empresas del grupo": { + "Efectos comerciales a cobrar, empresas del grupo": { + "account_type": "Receivable" + }, + "account_type": "Receivable" + }, + "Envases y embalajes a devolver a clientes, empresas del grupo": { + "Envases y embalajes a devolver a clientes, empresas del grupo": { + "account_type": "Receivable" + }, + "account_type": "Receivable" + }, + "account_type": "Receivable" + }, + "Clientes, operaciones de factoring": { + "Clientes, operaciones de factoring": { + "account_type": "Receivable" + }, + "account_type": "Receivable" + }, + "Clientes, otras partes vinculadas": { + "Clientes, otras partes vinculadas": { + "account_type": "Receivable" + }, + "account_type": "Receivable" + }, + "Envases y embalajes a devolver por clientes": { + "Envases y embalajes a devolver por clientes": { + "account_type": "Receivable" + }, + "account_type": "Receivable" + }, + "account_type": "Receivable" + }, + "Deterioro de valor de cr\u00e9ditos comerciales y provisiones a corto plazo": { + "Deterioro de valor de cr\u00e9ditos por operaciones comerciales": { + "Deterioro de valor de cr\u00e9ditos por operaciones comerciales": {} + }, + "Deterioro de valor de cr\u00e9ditos por operaciones comerciales con partes vinculadas": { + "Deterioro de valor de cr\u00e9ditos por operaciones comerciales con empresas asociadas": { + "Deterioro de valor de cr\u00e9ditos por operaciones comerciales con empresas asociadas": {} + }, + "Deterioro de valor de cr\u00e9ditos por operaciones comerciales con empresas del grupo": { + "Deterioro de valor de cr\u00e9ditos por operaciones comerciales con empresas del grupo": {} + }, + "Deterioro de valor de cr\u00e9ditos por operaciones comerciales con otras partes vinculadas": { + "Deterioro de valor de cr\u00e9ditos por operaciones comerciales con otras partes vinculadas": {} + } + }, + "Deterioro de valor de cr\u00e9ditos por operaciones de la actividad": { + "Deterioro de valor de cr\u00e9ditos por operaciones de la actividad": {} + }, + "Provisiones por operaciones comerciales": { + "Provisi\u00f3n para otras operaciones comerciales": { + "Provisi\u00f3n para otras operaciones comerciales": {} + }, + "Provisi\u00f3n por contratos onerosos": { + "Provisi\u00f3n por contratos onerosos": {} + } + } + }, + "Deudores varios": { + "Deudores": { + "Deudores (euros)": { + "Deudores (euros)": { + "account_type": "Receivable" + }, + "account_type": "Receivable" + }, + "Deudores (moneda extranjera)": { + "Deudores (moneda extranjera)": { + "account_type": "Receivable" + }, + "account_type": "Receivable" + }, + "Deudores, facturas pendientes de formalizar": { + "Deudores, facturas pendientes de formalizar": { + "account_type": "Receivable" + }, + "account_type": "Receivable" + }, + "account_type": "Receivable" + }, + "Deudores de dudoso cobro": { + "Deudores de dudoso cobro": { + "account_type": "Receivable" + }, + "account_type": "Receivable" + }, + "Deudores por operaciones en com\u00fan": { + "Deudores por operaciones en com\u00fan": { + "account_type": "Receivable" + }, + "account_type": "Receivable" + }, + "Deudores, efectos comerciales a cobrar": { + "Deudores, efectos comerciales descontados": { + "Deudores, efectos comerciales descontados": { + "account_type": "Receivable" + }, + "account_type": "Receivable" + }, + "Deudores, efectos comerciales en cartera": { + "Deudores, efectos comerciales en cartera": { + "account_type": "Receivable" + }, + "account_type": "Receivable" + }, + "Deudores, efectos comerciales en gesti\u00f3n de cobro": { + "Deudores, efectos comerciales en gesti\u00f3n de cobro": { + "account_type": "Receivable" + }, + "account_type": "Receivable" + }, + "Deudores, efectos comerciales impagados": { + "Deudores, efectos comerciales impagados": { + "account_type": "Receivable" + }, + "account_type": "Receivable" + }, + "account_type": "Receivable" + }, + "Patrocinadores, afiliados y otros deudores": { + "Afiliados": { + "Afiliados": { + "account_type": "Receivable" + }, + "account_type": "Receivable" + }, + "Otros deudores": { + "Otros deudores": { + "account_type": "Receivable" + }, + "account_type": "Receivable" + }, + "Patrocinadores": { + "Patrocinadores": { + "account_type": "Receivable" + }, + "account_type": "Receivable" + } + }, + "Usuarios, deudores": { + "Usuarios, deudores": { + "account_type": "Receivable" + }, + "account_type": "Receivable" + }, + "account_type": "Receivable" + }, + "Personal": { + "Anticipos de remuneraciones": { + "Anticipos de remuneraciones": { + "account_type": "Receivable" + }, + "account_type": "Receivable" + }, + "Entregas para gastos a justificar": { + "Entregas para gastos a justificar": { + "account_type": "Receivable" + }, + "account_type": "Receivable" + }, + "Remuneraciones mediante sistemas de aportaci\u00f3n definida pendientes de pago": { + "Remuneraciones mediante sistemas de aportaci\u00f3n definida pendientes de pago": { + "account_type": "Payable" + }, + "account_type": "Payable" + }, + "Remuneraciones pendientes de pago": { + "Remuneraciones pendientes de pago": { + "account_type": "Payable" + }, + "account_type": "Payable" + } + }, + "Proveedores": { + "Anticipos a proveedores": { + "Anticipos a proveedores": { + "account_type": "Payable" + }, + "account_type": "Payable" + }, + "Envases y embalajes a devolver a proveedores": { + "Envases y embalajes a devolver a proveedores": { + "account_type": "Payable" + }, + "account_type": "Payable" + }, + "Proveedores": { + "Proveedores (euros)": { + "Proveedores (euros)": { + "account_type": "Payable" + }, + "account_type": "Payable" + }, + "Proveedores (moneda extranjera)": { + "Proveedores (moneda extranjera)": { + "account_type": "Payable" + }, + "account_type": "Payable" + }, + "Proveedores, facturas pendientes de recibir o de formalizar": { + "Proveedores, facturas pendientes de recibir o de formalizar": { + "account_type": "Payable" + }, + "account_type": "Payable" + }, + "account_type": "Payable" + }, + "Proveedores, efectos comerciales a pagar": { + "Proveedores, efectos comerciales a pagar": { + "account_type": "Payable" + }, + "account_type": "Payable" + }, + "Proveedores, empresas asociadas": { + "Proveedores, empresas asociadas": { + "account_type": "Payable" + }, + "account_type": "Payable" + }, + "Proveedores, empresas del grupo": { + "Efectos comerciales a pagar, empresas del grupo": { + "Efectos comerciales a pagar, empresas del grupo": { + "account_type": "Payable" + }, + "account_type": "Payable" + }, + "Envases y embalajes a devolver a proveedores, empresas del grupo": { + "Envases y embalajes a devolver a proveedores, empresas del grupo": { + "account_type": "Payable" + }, + "account_type": "Payable" + }, + "Proveedores, empresas del grupo (euros)": { + "Proveedores, empresas del grupo (euros)": { + "account_type": "Payable" + }, + "account_type": "Payable" + }, + "Proveedores, empresas del grupo (moneda extranjera)": { + "Proveedores, empresas del grupo (moneda extranjera)": { + "account_type": "Payable" + }, + "account_type": "Payable" + }, + "Proveedores, empresas del grupo, facturas pendientes de recibir o de formalizar": { + "Proveedores, empresas del grupo, facturas pendientes de recibir o de formalizar": { + "account_type": "Payable" + }, + "account_type": "Payable" + }, + "account_type": "Payable" + }, + "Proveedores, otras partes vinculadas": { + "Proveedores, otras partes vinculadas": { + "account_type": "Payable" + }, + "account_type": "Payable" + }, + "account_type": "Payable" + } + }, + "Activo no corriente": { + "Amortizaci\u00f3n acumulada del inmovilizado": { + "Amortizaci\u00f3n acumulada de las inversiones inmobiliarias": { + "Amortizaci\u00f3n acumulada de las inversiones inmobiliarias": {} + }, + "Amortizaci\u00f3n acumulada del inmovilizado intangible": { + "Amortizaci\u00f3n acumulada de aplicaciones inform\u00e1ticas": { + "Amortizaci\u00f3n acumulada de aplicaciones inform\u00e1ticas": {} + }, + "Amortizaci\u00f3n acumulada de concesiones administrativas": { + "Amortizaci\u00f3n acumulada de concesiones administrativas": {} + }, + "Amortizaci\u00f3n acumulada de derechos de traspaso": { + "Amortizaci\u00f3n acumulada de derechos de traspaso": {} + }, + "Amortizaci\u00f3n acumulada de derechos sobre activos cedidos en uso": { + "Amortizaci\u00f3n acumulada de derechos sobre activos cedidos en uso": {} + }, + "Amortizaci\u00f3n acumulada de desarrollo": { + "Amortizaci\u00f3n acumulada de desarrollo": {} + }, + "Amortizaci\u00f3n acumulada de investigaci\u00f3n": { + "Amortizaci\u00f3n acumulada de investigaci\u00f3n": {} + }, + "Amortizaci\u00f3n acumulada de propiedad industrial": { + "Amortizaci\u00f3n acumulada de propiedad industrial": {} + } + }, + "Amortizaci\u00f3n acumulada del inmovilizado material": { + "Amortizaci\u00f3n acumulada de construcciones": { + "Amortizaci\u00f3n acumulada de construcciones": {} + }, + "Amortizaci\u00f3n acumulada de elementos de transporte": { + "Amortizaci\u00f3n acumulada de elementos de transporte": {} + }, + "Amortizaci\u00f3n acumulada de equipos para proceso de informaci\u00f3n": { + "Amortizaci\u00f3n acumulada de equipos para proceso de informaci\u00f3n": {} + }, + "Amortizaci\u00f3n acumulada de instalaciones t\u00e9cnicas": { + "Amortizaci\u00f3n acumulada de instalaciones t\u00e9cnicas": {} + }, + "Amortizaci\u00f3n acumulada de maquinaria": { + "Amortizaci\u00f3n acumulada de maquinaria": {} + }, + "Amortizaci\u00f3n acumulada de mobiliario": { + "Amortizaci\u00f3n acumulada de mobiliario": {} + }, + "Amortizaci\u00f3n acumulada de otras instalaciones": { + "Amortizaci\u00f3n acumulada de otras instalaciones": {} + }, + "Amortizaci\u00f3n acumulada de otro inmovilizado material": { + "Amortizaci\u00f3n acumulada de otro inmovilizado material": {} + }, + "Amortizaci\u00f3n acumulada de utillaje": { + "Amortizaci\u00f3n acumulada de utillaje": {} + } + }, + "Cesiones de uso sin contraprestaci\u00f3n": { + "Cesiones de uso de las inversiones inmobiliarias": {}, + "Cesiones de uso del inmovilizado intangible": { + "Cesiones de uso del inmovilizado intangible": {} + }, + "Cesiones de uso del inmovilizado material": { + "Cesiones de uso del inmovilizado material": {} + } + } + }, + "Deterioro de valor de activos no corrientes": { + "Deterioro de valor de participaciones en el patrimonio neto a largo plazo": { + "Deterioro de valor de participaciones en el patrimonio neto a largo plazo": {} + }, + "Deterioro de valor de bienes": { + "Deterioro de valor de Museos": { + "Deterioro de valor de Museos": {} + }, + "Deterioro de valor de archivos": { + "Deterioro de valor de archivos": {} + }, + "Deterioro de valor de bibliotecas": { + "Deterioro de valor de bibliotecas": {} + }, + "Deterioro de valor de bienes inmuebles del Patrimonio Hist\u00f3rico": { + "Deterioro de valor de bienes del Patrimonio Hist\u00f3rico": {} + }, + "Deterioro de valor de bienes muebles": { + "Deterioro de valor de bienes muebles": {} + } + }, + "Deterioro de valor de cr\u00e9ditos": { + "Deterioro de valor de cr\u00e9ditos": {} + }, + "Deterioro de valor de cr\u00e9ditos a partes vinculadas": { + "Deterioro de valor de cr\u00e9ditos a empresas asociadas": { + "Deterioro de valor de cr\u00e9ditos a empresas asociadas": {} + }, + "Deterioro de valor de cr\u00e9ditos a empresas del grupo": { + "Deterioro de valor de cr\u00e9ditos a empresas del grupo": {} + }, + "Deterioro de valor de cr\u00e9ditos a otras partes vinculadas": { + "Deterioro de valor de cr\u00e9ditos a otras partes vinculadas": {} + } + }, + "Deterioro de valor de las inversiones inmobiliarias": { + "Deterioro de valor de construcciones": { + "Deterioro de valor de construcciones": {} + }, + "Deterioro de valor de los terrenos y bienes naturales": { + "Deterioro de valor de los terrenos y bienes naturales": {} + } + }, + "Deterioro de valor de participaciones en partes vinculadas": { + "Deterioro de valor de participaciones a largo plazo en otras partes vinculadas": { + "Deterioro de valor de participaciones a largo plazo en otras partes vinculadas": {} + }, + "Deterioro de valor de participaciones en empresas asociadas": { + "Deterioro de valor de participaciones en empresas asociadas": {} + }, + "Deterioro de valor de participaciones en empresas del grupo": { + "Deterioro de valor de participaciones en empresas del grupo": {} + } + }, + "Deterioro de valor de valores representativos de deuda": { + "Deterioro de valor de valores representativos de deuda": {} + }, + "Deterioro de valor de valores representativos de deuda de partes vinculadas": { + "Deterioro de valor de valores representativos de deuda de empresas asociadas": { + "Deterioro de valor de valores representativos de deuda de empresas asociadas": {} + }, + "Deterioro de valor de valores representativos de deuda de empresas del grupo": { + "Deterioro de valor de valores representativos de deuda de empresas del grupo": {} + }, + "Deterioro de valor de valores representativos de deuda de otras partes vinculadas": { + "Deterioro de valor de valores representativos de deuda de otras partes vinculadas": {} + } + }, + "Deterioro de valor del inmovilizado intangible": { + "Deterioro del valor de aplicaciones inform\u00e1ticas": { + "Deterioro del valor de aplicaciones inform\u00e1ticas": {} + }, + "Deterioro del valor de concesiones administrativas": { + "Deterioro del valor de concesiones administrativas": {} + }, + "Deterioro del valor de derechos de traspaso": { + "Deterioro del valor de derechos de traspaso": {} + }, + "Deterioro del valor de desarrollo": { + "Deterioro del valor de desarrollo": {} + }, + "Deterioro del valor de investigaci\u00f3n": { + "Deterioro del valor de investigaci\u00f3n": {} + }, + "Deterioro del valor de propiedad industrial": { + "Deterioro del valor de propiedad industrial": {} + }, + "Deterioro del valor sobre activos cedidos en uso": { + "Deterioro del valor sobre activos cedidos en uso": {} + } + }, + "Deterioro del valor del inmovilizado material": { + "Deterioro de valor de construcciones": { + "Deterioro de valor de construcciones": {} + }, + "Deterioro de valor de elementos de transporte": { + "Deterioro de valor de elementos de transporte": {} + }, + "Deterioro de valor de equipos para proceso de informaci\u00f3n": { + "Deterioro de valor de equipos para proceso de informaci\u00f3n": {} + }, + "Deterioro de valor de instalaciones t\u00e9cnicas": { + "Deterioro de valor de instalaciones t\u00e9cnicas": {} + }, + "Deterioro de valor de maquinaria": { + "Deterioro de valor de maquinaria": {} + }, + "Deterioro de valor de mobiliario": { + "Deterioro de valor de mobiliario": {} + }, + "Deterioro de valor de otras instalaciones": { + "Deterioro de valor de otras instalaciones": {} + }, + "Deterioro de valor de otro inmovilizado material": { + "Deterioro de valor de otro inmovilizado material": {} + }, + "Deterioro de valor de terrenos y bienes naturales": { + "Deterioro de valor de terrenos y bienes naturales": {} + }, + "Deterioro de valor de utillaje": { + "Deterioro de valor de utillaje": {} + } + } + }, + "Fianzas y dep\u00f3sitos constituidos": { + "Dep\u00f3sitos constituidos": { + "Dep\u00f3sitos constituidos": {} + }, + "Fianzas constituidas": { + "Fianzas constituidas": {} + } + }, + "Inmovilizaciones intangibles": { + "Anticipos para inmovilizaciones intangibles": { + "Anticipos para inmovilizaciones intangibles": {} + }, + "Aplicaciones inform\u00e1ticas": { + "Aplicaciones inform\u00e1ticas": {} + }, + "Concesiones administrativas": { + "Concesiones administrativas": {} + }, + "Derechos de traspaso": { + "Derechos de traspaso": {} + }, + "Derechos sobre activos cedidos en uso": { + "Derechos sobre activos cedidos en uso": {} + }, + "Desarrollo": { + "Desarrollo": {} + }, + "Fondo de comercio": { + "Fondo de comercio": {} + }, + "Investigaci\u00f3n": { + "Investigaci\u00f3n": {} + }, + "Propiedad industrial": { + "Propiedad industrial": {} + } + }, + "Inmovilizaciones materiales": { + "Construcciones": { + "Construcciones": {} + }, + "Elementos de transporte": { + "Elementos de transporte": {} + }, + "Equipos para proceso de informaci\u00f3n": { + "Equipos para proceso de informaci\u00f3n": {} + }, + "Instalaciones t\u00e9cnicas": { + "Instalaciones t\u00e9cnicas": {} + }, + "Maquinaria": { + "Maquinaria": {} + }, + "Mobiliario": { + "Mobiliario": {} + }, + "Otras instalaciones": { + "Otras instalaciones": {} + }, + "Otro inmovilizado material": { + "Otro inmovilizado material": {} + }, + "Terrenos y bienes naturales": { + "Terrenos y bienes naturales": {} + }, + "Utillaje": { + "Utillaje": {} + } + }, + "Inmovilizaciones materiales en curso": { + "Adaptaci\u00f3n de terrenos y bienes naturales": { + "Adaptaci\u00f3n de terrenos y bienes naturales": {} + }, + "Anticipos para inmovilizaciones materiales": { + "Anticipos para inmovilizaciones materiales": {} + }, + "Construcciones en curso": { + "Construcciones en curso": {} + }, + "Equipos para procesos de informaci\u00f3n en montaje": { + "Equipos para procesos de informaci\u00f3n en montaje": {} + }, + "Instalaciones t\u00e9cnicas en montaje": { + "Instalaciones t\u00e9cnicas en montaje": {} + }, + "Maquinaria en montaje": { + "Maquinaria en montaje": {} + } + }, + "Inversiones financieras en partes vinculadas": { + "Anticipos sobre bienes del Patrimonio Hist\u00f3rico": { + "Anticipos sobre archivos del Patrimonio Hist\u00f3rico": { + "Anticipos sobre archivos del Patrimonio Hist\u00f3rico": {} + }, + "Anticipos sobre bibliotecas del Patrimonio Hist\u00f3rico": { + "Anticipos sobre bibliotecas del Patrimonio Hist\u00f3rico": {} + }, + "Anticipos sobre bienes inmuebles del Patrimonio Hist\u00f3rico": { + "Anticipos sobre bienes inmuebles del Patrimonio Hist\u00f3rico": {} + }, + "Anticipos sobre bienes muebles del Patrimonio Hist\u00f3rico": { + "Anticipos sobre bienes muebles del Patrimonio Hist\u00f3rico": {} + }, + "Anticipos sobre museos del Patrimonio Hist\u00f3rico": { + "Anticipos sobre museos del Patrimonio Hist\u00f3rico": {} + } + }, + "Bienes inmuebles": { + "Conjuntos hist\u00f3ricos": { + "Conjuntos hist\u00f3ricos": {} + }, + "Jardines hist\u00f3ricos": { + "Jardines hist\u00f3ricos": {} + }, + "Monumentos": { + "Monumentos": {} + }, + "Sitios hist\u00f3ricos": { + "Sitios hist\u00f3ricos": {} + }, + "Zonas arqueol\u00f3gicas": { + "Zonas arqueol\u00f3gicas": {} + } + }, + "Cr\u00e9ditos a partes vinculadas": { + "Cr\u00e9ditos a empresas asociadas": { + "Cr\u00e9ditos a empresas asociadas": {} + }, + "Cr\u00e9ditos a empresas del grupo": { + "Cr\u00e9ditos a empresas del grupo": {} + }, + "Cr\u00e9ditos a otras partes vinculadas": { + "Cr\u00e9ditos a otras partes vinculadas": {} + } + }, + "Desembolsos pendientes sobre participaciones en partes vinculadas": { + "Desembolsos pendientes sobre participaciones en empresas asociadas": { + "Desembolsos pendientes sobre participaciones en empresas asociadas": {} + }, + "Desembolsos pendientes sobre participaciones en empresas del grupo": { + "Desembolsos pendientes sobre participaciones en empresas del grupo": {} + }, + "Desembolsos pendientes sobre participaciones en otras partes vinculadas": { + "Desembolsos pendientes sobre participaciones en otras partes vinculadas": {} + } + }, + "Participaciones en partes vinculadas": { + "Participaciones en empresas asociadas": { + "Participaciones en empresas asociadas": {} + }, + "Participaciones en empresas del grupo": { + "Participaciones en empresas del grupo": {} + }, + "Participaciones en otras partes vinculadas": { + "Participaciones en otras partes vinculadas": {} + } + }, + "Valores representativos de deuda de partes vinculadas": { + "Valores representativos de deuda de empresas asociadas": { + "Valores representativos de deuda de empresas asociadas": {} + }, + "Valores representativos de deuda de empresas del grupo": { + "Valores representativos de deuda de empresas del grupo": {} + }, + "Valores representativos de deuda de otras partes vinculadas": { + "Valores representativos de deuda de otras partes vinculadas": {} + } + } + }, + "Inversiones inmobiliarias": { + "Inversiones en construcciones": { + "Inversiones en construcciones": {} + }, + "Inversiones en terrenos y bienes naturales": { + "Inversiones en terrenos y bienes naturales": {} + } + }, + "Otras inversiones financieras": { + "Activos por derivados financieros": { + "Activos por derivados financieros": {}, + "Activos por derivados financieros, cartera de negociaci\u00f3n": { + "Activos por derivados financieros, cartera de negociaci\u00f3n": {} + }, + "Activos por derivados financieros, instrumentos de cobertura": { + "Activos por derivados financieros, instrumentos de cobertura": {} + } + }, + "Cr\u00e9ditos": { + "Cr\u00e9ditos": {} + }, + "Cr\u00e9ditos al personal": { + "Cr\u00e9ditos al personal": {} + }, + "Cr\u00e9ditos por enajenaci\u00f3n de inmovilizado": { + "Cr\u00e9ditos por enajenaci\u00f3n de inmovilizado": {} + }, + "Derechos de reembolso derivados de contratos de seguro relativos a retribuciones al personal": { + "Derechos de reembolso derivados de contratos de seguro relativos a retribuciones al personal": {} + }, + "Desembolsos pendientes sobre participaciones en el patrimonio neto": { + "Desembolsos pendientes sobre participaciones en el patrimonio neto": {} + }, + "Imposiciones": { + "Imposiciones": {} + }, + "Inversiones financieras en instrumentos de patrimonio": { + "Inversiones financieras en instrumentos de patrimonio": {} + }, + "Valores representativos de deuda": { + "Valores representativos de deuda": {} + } + } + }, + "Compras y gastos": { + "Ayudas monetarias de la entidad y otros gastos de gesti\u00f3n": { + "Ayudas monetarias": { + "Ayudas monetarias a entidades": { + "Ayudas monetarias a entidades": {} + }, + "Ayudas monetarias de cooperaci\u00f3n internacional": { + "Ayudas monetarias de cooperaci\u00f3n internacional": {} + }, + "Ayudas monetarias individuales": { + "Ayudas monetarias individuales": {} + }, + "Ayudas monetarias realizadas a trav\u00e9s de otras entidades o centros": { + "Ayudas monetarias realizadas a trav\u00e9s de otras entidades o centros": {} + } + }, + "Ayudas no monetarias": { + "Ayudas no monetarias a entidades": { + "Ayudas no monetarias a entidades": {} + }, + "Ayudas no monetarias de cooperaci\u00f3n internacional": { + "Ayudas no monetarias de cooperaci\u00f3n internacional": {} + }, + "Ayudas no monetarias individuales": { + "Ayudas no monetarias individuales": {} + }, + "Ayudas no monetarias realizadas a trav\u00e9s de otras entidades o centros": { + "Ayudas no monetarias realizadas a trav\u00e9s de otras entidades o centros": {} + }, + "Beneficio transferido (gestor)": { + "Beneficio transferido (gestor)": {} + } + }, + "Compensaci\u00f3n de gastos por prestaciones de colaboraci\u00f3n": { + "Compensaci\u00f3n de gastos por prestaciones de colaboraci\u00f3n": {} + }, + "P\u00e9rdidas de cr\u00e9ditos derivados de la actividad incobrables": { + "P\u00e9rdidas de cr\u00e9ditos derivados de la actividad incobrables": {} + }, + "Reembolsos de gastos al \u00f3rgano de gobierno": { + "Reembolsos de gastos al \u00f3rgano de gobierno": {} + }, + "Reintegro de subvenciones, donaciones y legados recibidos, afectados a la actividad propia de la entidad": { + "Reintegro de subvenciones, donaciones y legados recibidos, afectos a la actividad propia de la entidad ": {} + }, + "Resultados de operaciones en com\u00fan": { + "Beneficio transferido (gestor)": { + "Beneficio transferido (gestor)": {} + }, + "P\u00e9rdida soportada (part\u00edcipe o asociado no gestor)": { + "P\u00e9rdida soportada(part\u00edcipe o asociado no gestor)": {} + } + } + }, + "Compras": { + "Compras de materias primas": { + "Compras de materias primas": {} + }, + "Compras de mercader\u00edas": { + "Compras de mercader\u00edas": {} + }, + "Compras de otros aprovisionamientos": { + "Compras de otros aprovisionamientos": {} + }, + "Descuentos sobre compras por pronto pago": { + "Descuentos sobre compras por pronto pago de materias primas": { + "Descuentos sobre compras por pronto pago de materias primas": {} + }, + "Descuentos sobre compras por pronto pago de mercader\u00edas": { + "Descuentos sobre compras por pronto pago de mercader\u00edas": {} + }, + "Descuentos sobre compras por pronto pago de otros aprovisionamientos": { + "Descuentos sobre compras por pronto pago de otros aprovisionamientos": {} + } + }, + "Devoluciones de compras y operaciones similares": { + "Devoluciones de compras de materias primas": { + "Devoluciones de compras de materias primas": {} + }, + "Devoluciones de compras de mercader\u00edas": { + "Devoluciones de compras de mercader\u00edas": {} + }, + "Devoluciones de compras de otros aprovisionamientos": { + "Devoluciones de compras de otros aprovisionamientos": {} + } + }, + "Trabajos realizados por otras empresas": { + "Trabajos realizados por otras empresas": {} + }, + "\u201cRappels\u201d por compras": { + "\"Rappels\" por compras de materias primas": { + "\"Rappels\" por compras de materias primas": {} + }, + "\"Rappels\" por compras de mercader\u00edas": { + "\"Rappels\" por compras de mercader\u00edas": {} + }, + "\"Rappels\" por compras de otros aprovisionamientos": { + "\"Rappels\" por compras de otros aprovisionamientos": {} + } + } + }, + "Dotaciones para amortizaciones": { + "Amortizaci\u00f3n de las inversiones inmobiliarias": { + "Amortizaci\u00f3n de las inversiones inmobiliarias": {} + }, + "Amortizaci\u00f3n del inmovilizado intangible": { + "Amortizaci\u00f3n del inmovilizado intangible": {} + }, + "Amortizaci\u00f3n del inmovilizado material": { + "Amortizaci\u00f3n del inmovilizado material": {} + } + }, + "Gastos de personal": { + "Indemnizaciones": { + "Indemnizaciones": {} + }, + "Otros gastos sociales": { + "Otros gastos sociales": {} + }, + "Retribuciones al personal mediante instrumentos de patrimonio": { + "Retribuciones al personal liquidados con instrumentos de patrimonio": { + "Retribuciones al personal liquidados con instrumentos de patrimonio": {} + }, + "Retribuciones al personal liquidados en efectivo basado en instrumentos de patrimonio": { + "Retribuciones al personal liquidados en efectivo basado en instrumentos de patrimonio": {} + } + }, + "Retribuciones mediante sistemas de aportaci\u00f3n definida": { + "Retribuciones mediante sistemas de aportaci\u00f3n definida": {} + }, + "Retribuciones mediante sistemas de prestaci\u00f3n definida": { + "Contribuciones anuales": { + "Contribuciones anuales": {} + }, + "Otros costes": { + "Otros costes": {} + } + }, + "Seguridad Social a cargo de la empresa": { + "Seguridad Social a cargo de la empresa": {} + }, + "Sueldos y salarios": { + "Sueldos y salarios": {} + } + }, + "Gastos financieros": { + "Diferencias negativas de cambio": { + "Diferencias negativas de cambio": {} + }, + "Dividendos de acciones o participaciones consideradas como pasivos financieros": { + "Dividendos de pasivos, empresas asociadas": { + "Dividendos de pasivos, empresas asociadas": {} + }, + "Dividendos de pasivos, empresas del grupo": { + "Dividendos de pasivos, empresas del grupo": {} + }, + "Dividendos de pasivos, otras empresas": { + "Dividendos de pasivos, otras empresas": {} + }, + "Dividendos de pasivos, otras partes vinculadas": { + "Dividendos de pasivos, otras partes vinculadas": {} + } + }, + "Gastos financieros por actualizaci\u00f3n de provisiones": { + "Gastos financieros por actualizaci\u00f3n de provisiones": {} + }, + "Intereses de deudas": { + "Intereses de deudas con entidades de cr\u00e9dito": { + "Intereses de deudas con entidades de cr\u00e9dito": {} + }, + "Intereses de deudas, empresas asociadas": { + "Intereses de deudas, empresas asociadas": {} + }, + "Intereses de deudas, empresas del grupo": { + "Intereses de deudas, empresas del grupo": {} + }, + "Intereses de deudas, otras empresas": { + "Intereses de deudas, otras empresas": {} + }, + "Intereses de deudas, otras partes vinculadas": { + "Intereses de deudas, otras partes vinculadas": {} + } + }, + "Intereses de obligaciones y bonos": { + "Intereses de obligaciones y bonos a corto plazo, empresas asociadas": { + "Intereses de obligaciones y bonos a corto plazo, empresas asociadas": {} + }, + "Intereses de obligaciones y bonos a corto plazo, empresas del grupo": { + "Intereses de obligaciones y bonos a corto plazo, empresas del grupo": {} + }, + "Intereses de obligaciones y bonos a corto plazo, otras empresas": { + "Intereses de obligaciones y bonos a corto plazo, otras empresas": {} + }, + "Intereses de obligaciones y bonos a corto plazo, otras partes vinculadas": { + "Intereses de obligaciones y bonos a corto plazo, otras partes vinculadas": {} + }, + "Intereses de obligaciones y bonos, empresas asociadas": { + "Intereses de obligaciones y bonos, empresas asociadas": {} + }, + "Intereses de obligaciones y bonos, empresas del grupo": { + "Intereses de obligaciones y bonos, empresas del grupo": {} + }, + "Intereses de obligaciones y bonos, otras empresas": { + "Intereses de obligaciones y bonos, otras empresas": {} + }, + "Intereses de obligaciones y bonos, otras partes vinculadas": { + "Intereses de obligaciones y bonos, otras partes vinculadas": {} + } + }, + "Intereses por descuento de efectos y operaciones de \u201cfactoring\u201d": { + "Intereses por descuento de efectos en entidades de cr\u00e9dito asociadas": { + "Intereses por descuento de efectos en entidades de cr\u00e9dito asociadas": {} + }, + "Intereses por descuento de efectos en entidades de cr\u00e9dito del grupo": { + "Intereses por descuento de efectos en entidades de cr\u00e9dito del grupo": {} + }, + "Intereses por descuento de efectos en entidades de cr\u00e9dito vinculadas": { + "Intereses por descuento de efectos en entidades de cr\u00e9dito vinculadas": {} + }, + "Intereses por descuento de efectos en otras entidades de cr\u00e9dito": { + "Intereses por descuento de efectos en otras entidades de cr\u00e9dito": {} + }, + "Intereses por operaciones de \"factoring\" con entidades de cr\u00e9dito asociadas": { + "Intereses por operaciones de \"factoring\" con entidades de cr\u00e9dito asociadas": {} + }, + "Intereses por operaciones de \"factoring\" con entidades de cr\u00e9dito del grupo": { + "Intereses por operaciones de \"factoring\" con entidades de cr\u00e9dito del grupo": {} + }, + "Intereses por operaciones de \"factoring\" con entidades de cr\u00e9dito vinculadas": { + "Intereses por operaciones de \"factoring\" con entidades de cr\u00e9dito vinculadas": {} + }, + "Intereses por operaciones de \"factoring\" con otras entidades de cr\u00e9dito": { + "Intereses por operaciones de \"factoring\" con otras entidades de cr\u00e9dito": {} + } + }, + "Otros gastos financieros": { + "Otros gastos financieros": {} + }, + "P\u00e9rdidas de cr\u00e9ditos no comerciales": { + "P\u00e9rdidas de cr\u00e9ditos a corto plazo, empresas asociadas": { + "P\u00e9rdidas de cr\u00e9ditos a corto plazo, empresas asociadas": {} + }, + "P\u00e9rdidas de cr\u00e9ditos a corto plazo, empresas del grupo": { + "P\u00e9rdidas de cr\u00e9ditos a corto plazo, empresas del grupo": {} + }, + "P\u00e9rdidas de cr\u00e9ditos a corto plazo, otras empresas": { + "P\u00e9rdidas de cr\u00e9ditos a corto plazo, otras empresas": {} + }, + "P\u00e9rdidas de cr\u00e9ditos a corto plazo, otras partes vinculadas": { + "P\u00e9rdidas de cr\u00e9ditos a corto plazo, otras partes vinculadas": {} + }, + "P\u00e9rdidas de cr\u00e9ditos, empresas asociadas": { + "P\u00e9rdidas de cr\u00e9ditos, empresas asociadas": {} + }, + "P\u00e9rdidas de cr\u00e9ditos, empresas del grupo": { + "P\u00e9rdidas de cr\u00e9ditos, empresas del grupo": {} + }, + "P\u00e9rdidas de cr\u00e9ditos, otras empresas": { + "P\u00e9rdidas de cr\u00e9ditos, otras empresas": {} + }, + "P\u00e9rdidas de cr\u00e9ditos, otras partes vinculadas": { + "P\u00e9rdidas de cr\u00e9ditos, otras partes vinculadas": {} + } + }, + "P\u00e9rdidas en participaciones y valores representativos de deuda": { + "P\u00e9rdidas en valores representativos de deuda a corto plazo, empresas asociadas": { + "P\u00e9rdidas en valores representativos de deuda a corto plazo, empresas asociadas": {} + }, + "P\u00e9rdidas en valores representativos de deuda a corto plazo, empresas del grupo": { + "P\u00e9rdidas en valores representativos de deuda a corto plazo, empresas del grupo": {} + }, + "P\u00e9rdidas en valores representativos de deuda a corto plazo, otras empresas": { + "P\u00e9rdidas en valores representativos de deuda a corto plazo, otras empresas": {} + }, + "P\u00e9rdidas en valores representativos de deuda a corto plazo, otras partes vinculadas": { + "P\u00e9rdidas en valores representativos de deuda a corto plazo, otras partes vinculadas": {} + }, + "P\u00e9rdidas en valores representativos de deuda, empresas asociadas": { + "P\u00e9rdidas en valores representativos de deuda, empresas asociadas": {} + }, + "P\u00e9rdidas en valores representativos de deuda, empresas del grupo": { + "P\u00e9rdidas en valores representativos de deuda, empresas del grupo": {} + }, + "P\u00e9rdidas en valores representativos de deuda, otras empresas": { + "P\u00e9rdidas en valores representativos de deuda, otras empresas": {} + }, + "P\u00e9rdidas en valores representativos de deuda, otras partes vinculadas": { + "P\u00e9rdidas en valores representativos de deuda, otras partes vinculadas": {} + } + }, + "P\u00e9rdidas por valoraci\u00f3n de instrumentos financieros por su valor razonable": { + "P\u00e9rdidas de cartera de negociaci\u00f3n": { + "P\u00e9rdidas de cartera de negociaci\u00f3n": {} + }, + "P\u00e9rdidas de designados por la empresa": { + "P\u00e9rdidas de designados por la empresa": {} + }, + "P\u00e9rdidas de disponibles para la venta": { + "P\u00e9rdidas de disponibles para la venta": {} + }, + "P\u00e9rdidas de instrumentos de cobertura": { + "P\u00e9rdidas de instrumentos de cobertura": {} + }, + "P\u00e9rdidas por valoraci\u00f3n de instrumentos financieros por su valor razonable": {} + } + }, + "Otros gastos de gesti\u00f3n": { + "Otras p\u00e9rdidas en gesti\u00f3n corriente": { + "Otras p\u00e9rdidas en gesti\u00f3n corriente": {} + }, + "P\u00e9rdidas de cr\u00e9ditos comerciales incobrables": { + "P\u00e9rdidas de cr\u00e9ditos comerciales incobrables": {} + }, + "Resultados de operaciones en com\u00fan": { + "Beneficio transferido (gestor)": { + "Beneficio transferido (gestor)": {} + }, + "P\u00e9rdida soportada (part\u00edcipe o asociado no gestor)": { + "P\u00e9rdida soportada (part\u00edcipe o asociado no gestor)": {} + } + } + }, + "P\u00e9rdidas por deterioro y otras dotaciones": { + "Dotaci\u00f3n a la provisi\u00f3n por operaciones comerciales": { + "Dotaci\u00f3n a la provisi\u00f3n para otras operaciones comerciales": { + "Dotaci\u00f3n a la provisi\u00f3n para otras operaciones comerciales": {} + }, + "Dotaci\u00f3n a la provisi\u00f3n por contratos onerosos": { + "Dotaci\u00f3n a la provisi\u00f3n por contratos onerosos": {} + } + }, + "P\u00e9rdidas por deterioro de cr\u00e9ditos": { + "P\u00e9rdidas por deterioro de cr\u00e9ditos, empresas asociadas": { + "P\u00e9rdidas por deterioro de cr\u00e9ditos, empresas asociadas": {} + }, + "P\u00e9rdidas por deterioro de cr\u00e9ditos, empresas del grupo": { + "P\u00e9rdidas por deterioro de cr\u00e9ditos, empresas del grupo": {} + }, + "P\u00e9rdidas por deterioro de cr\u00e9ditos, otras empresas": { + "P\u00e9rdidas por deterioro de cr\u00e9ditos, otras empresas": {} + }, + "P\u00e9rdidas por deterioro de cr\u00e9ditos, otras partes vinculadas": { + "P\u00e9rdidas por deterioro de cr\u00e9ditos, otras partes vinculadas": {} + } + }, + "P\u00e9rdidas por deterioro de cr\u00e9ditos a corto plazo": { + "P\u00e9rdidas por deterioro de cr\u00e9ditos a corto plazo, empresas asociadas": { + "P\u00e9rdidas por deterioro de cr\u00e9ditos a corto plazo, empresas asociadas": {} + }, + "P\u00e9rdidas por deterioro de cr\u00e9ditos a corto plazo, empresas del grupo": { + "P\u00e9rdidas por deterioro de cr\u00e9ditos a corto plazo, empresas del grupo": {} + }, + "P\u00e9rdidas por deterioro de cr\u00e9ditos a corto plazo, otras empresas": { + "P\u00e9rdidas por deterioro de cr\u00e9ditos a corto plazo, otras empresas": {} + }, + "P\u00e9rdidas por deterioro de cr\u00e9ditos a corto plazo, otras partes vinculadas": { + "P\u00e9rdidas por deterioro de cr\u00e9ditos a corto plazo, otras partes vinculadas": {} + } + }, + "P\u00e9rdidas por deterioro de cr\u00e9ditos por operaciones comerciales": { + "P\u00e9rdidas por deterioro de cr\u00e9ditos por operaciones comerciales": {} + }, + "P\u00e9rdidas por deterioro de cr\u00e9ditos por operaciones de la actividad": { + "P\u00e9rdidas por deterioro de cr\u00e9ditos por operaciones de la actividad": {} + }, + "P\u00e9rdidas por deterioro de existencias": { + "P\u00e9rdidas por deterioro de materias primas": { + "P\u00e9rdidas por deterioro de materias primas": {} + }, + "P\u00e9rdidas por deterioro de mercader\u00edas": { + "P\u00e9rdidas por deterioro de mercader\u00edas": {} + }, + "P\u00e9rdidas por deterioro de otros aprovisionamientos": { + "P\u00e9rdidas por deterioro de otros aprovisionamientos": {} + }, + "P\u00e9rdidas por deterioro de productos terminados y en curso de fabricaci\u00f3n": { + "P\u00e9rdidas por deterioro de productos terminados y en curso de fabricaci\u00f3n": {} + } + }, + "P\u00e9rdidas por deterioro de las inversiones inmobiliarias": { + "P\u00e9rdidas por deterioro de las inversiones inmobiliarias": {} + }, + "P\u00e9rdidas por deterioro de participaciones y valores representativos de deuda": { + "P\u00e9rdidas por deterioro de participaciones en instrumentos de patrimonio neto, empresas asociadas": { + "P\u00e9rdidas por deterioro de participaciones en instrumentos de patrimonio neto, empresas asociadas": {} + }, + "P\u00e9rdidas por deterioro de participaciones en instrumentos de patrimonio neto, empresas del grupo": { + "P\u00e9rdidas por deterioro de participaciones en instrumentos de patrimonio neto, empresas del grupo": {} + }, + "P\u00e9rdidas por deterioro de participaciones en instrumentos de patrimonio neto, otras empresas": { + "P\u00e9rdidas por deterioro de participaciones en instrumentos de patrimonio neto, otras empresas": {} + }, + "P\u00e9rdidas por deterioro de participaciones en instrumentos de patrimonio neto, otras partes vinculadas": { + "P\u00e9rdidas por deterioro de participaciones en instrumentos de patrimonio neto, otras partes vinculadas": {} + }, + "P\u00e9rdidas por deterioro en valores representativos de deuda, empresas asociadas": { + "P\u00e9rdidas por deterioro en valores representativos de deuda, empresas asociadas": {} + }, + "P\u00e9rdidas por deterioro en valores representativos de deuda, empresas del grupo": { + "P\u00e9rdidas por deterioro en valores representativos de deuda, empresas del grupo": {} + }, + "P\u00e9rdidas por deterioro en valores representativos de deuda, otras empresas": { + "P\u00e9rdidas por deterioro en valores representativos de deuda, otras empresas": {} + }, + "P\u00e9rdidas por deterioro en valores representativos de deuda, otras partes vinculadas": { + "P\u00e9rdidas por deterioro en valores representativos de deuda, otras partes vinculadas": {} + } + }, + "P\u00e9rdidas por deterioro de participaciones y valores representativos de deuda a corto plazo": { + "P\u00e9rdidas por deterioro de participaciones en instrumentos de patrimonio neto a corto plazo, empresas asociadas": { + "P\u00e9rdidas por deterioro de participaciones en instrumentos de patrimonio neto a corto plazo, empresas asociadas": {} + }, + "P\u00e9rdidas por deterioro de participaciones en instrumentos de patrimonio neto a corto plazo, empresas del grupo": { + "P\u00e9rdidas por deterioro de participaciones en instrumentos de patrimonio neto a corto plazo, empresas del grupo": {} + }, + "P\u00e9rdidas por deterioro en valores representativos de deuda a corto plazo, empresas asociadas": { + "P\u00e9rdidas por deterioro en valores representativos de deuda a corto plazo, empresas asociadas": {} + }, + "P\u00e9rdidas por deterioro en valores representativos de deuda a corto plazo, empresas del grupo": { + "P\u00e9rdidas por deterioro en valores representativos de deuda a corto plazo, empresas del grupo": {} + }, + "P\u00e9rdidas por deterioro en valores representativos de deuda a corto plazo, otras empresas": { + "P\u00e9rdidas por deterioro en valores representativos de deuda a corto plazo, otras empresas": {} + }, + "P\u00e9rdidas por deterioro en valores representativos de deuda a corto plazo, otras partes vinculadas": { + "P\u00e9rdidas por deterioro en valores representativos de deuda a corto plazo, otras partes vinculadas": {} + } + }, + "P\u00e9rdidas por deterioro del inmovilizado intangible": { + "P\u00e9rdidas por deterioro del inmovilizado intangible": {} + }, + "P\u00e9rdidas por deterioro del inmovilizado material": { + "P\u00e9rdidas por deterioro del inmovilizado material": {} + }, + "P\u00e9rdidas por deterioro del inmovilizado material y bienes del Patrimonio Hist\u00f3rico": { + "P\u00e9rdidas por deterioro de bienes del Patrimonio Hist\u00f3rico": { + "P\u00e9rdidas por deterioro de bienes del Patrimonio Hist\u00f3rico": {} + }, + "P\u00e9rdidas por deterioro del inmovilizado material": {} + } + }, + "P\u00e9rdidas procedentes de activos no corrientes y gastos excepcionales": { + "Gastos excepcionales": { + "Gastos excepcionales": {} + }, + "P\u00e9rdidas por operaciones con obligaciones propias": { + "P\u00e9rdidas por operaciones con obligaciones propias": {} + }, + "P\u00e9rdidas procedentes de las inversiones inmobiliarias": { + "P\u00e9rdidas procedentes de las inversiones inmobiliarias": {} + }, + "P\u00e9rdidas procedentes de participaciones en partes vinculadas": { + "P\u00e9rdidas procedentes de participaciones en, empresas del grupo": { + "P\u00e9rdidas procedentes de participaciones en, empresas del grupo": {} + }, + "P\u00e9rdidas procedentes de participaciones, empresas asociadas": { + "P\u00e9rdidas procedentes de participaciones, empresas asociadas": {} + }, + "P\u00e9rdidas procedentes de participaciones, otras partes vinculadas": { + "P\u00e9rdidas procedentes de participaciones, otras partes vinculadas": {} + } + }, + "P\u00e9rdidas procedentes del inmovilizado intangible": { + "P\u00e9rdidas procedentes del inmovilizado intangible": {} + }, + "P\u00e9rdidas procedentes del inmovilizado material": { + "P\u00e9rdidas procedentes del inmovilizado material": {} + }, + "P\u00e9rdidas procedentes del inmovilizado material y bienes del Patrimonio Hist\u00f3rico": { + "P\u00e9rdidas procedentes de bienes del Patrimonio Hist\u00f3rico": { + "P\u00e9rdidas procedentes de bienes del Patrimonio Hist\u00f3rico": {} + }, + "P\u00e9rdidas procedentes del inmovilizado material": {} + } + }, + "Servicios exteriores": { + "Arrendamientos y c\u00e1nones": { + "Arrendamientos y c\u00e1nones": {} + }, + "Gastos en investigaci\u00f3n y desarrollo del ejercicio": { + "Gastos en investigaci\u00f3n y desarrollo del ejercicio": {} + }, + "Otros servicios": { + "Otros servicios": {} + }, + "Primas de seguros": { + "Primas de seguros": {} + }, + "Publicidad, propaganda y relaciones p\u00fablicas": { + "Publicidad, propaganda y relaciones p\u00fablicas": {} + }, + "Reparaciones y conservaci\u00f3n": { + "Reparaciones y conservaci\u00f3n": {} + }, + "Servicios bancarios y similares": { + "Servicios bancarios y similares": {} + }, + "Servicios de profesionales independientes": { + "Servicios de profesionales independientes": {} + }, + "Suministros": { + "Suministros": {} + }, + "Transportes": { + "Transportes": {} + } + }, + "Tributos": { + "Ajustes negativos en la imposici\u00f3n indirecta": { + "Ajustes negativos en IVA de activo corriente": { + "Ajustes negativos en IVA de activo corriente": {} + }, + "Ajustes negativos en IVA de inversiones": { + "Ajustes negativos en IVA de inversiones": {} + } + }, + "Ajustes negativos en la imposici\u00f3n sobre beneficios": { + "Ajustes negativos en la imposici\u00f3n sobre beneficios": {} + }, + "Ajustes positivos en la imposici\u00f3n indirecta": { + "Ajustes positivos en IVA de activo corriente": { + "Ajustes positivos en IVA de activo corriente": {} + }, + "Ajustes positivos en IVA de inversiones": { + "Ajustes positivos en IVA de inversiones": {} + } + }, + "Ajustes positivos en la imposici\u00f3n sobre beneficios": { + "Ajustes positivos en la imposici\u00f3n sobre beneficios": {} + }, + "Devoluci\u00f3n de impuestos": { + "Devoluci\u00f3n de impuestos": {} + }, + "Impuesto sobre beneficios": { + "Impuesto corriente": { + "Impuesto corriente": {} + }, + "Impuesto diferido": { + "Impuesto diferido": {} + } + }, + "Otros tributos": { + "Otros tributos": {} + } + }, + "Variaci\u00f3n de existencias": { + "Variaci\u00f3n de existencias de materias primas": { + "Variaci\u00f3n de existencias de materias primas": {} + }, + "Variaci\u00f3n de existencias de mercader\u00edas": { + "Variaci\u00f3n de existencias de mercader\u00edas": {} + }, + "Variaci\u00f3n de existencias de otros aprovisionamientos": { + "Variaci\u00f3n de existencias de otros aprovisionamientos": {} + } + } + }, + "Cuentas financieras": { + "Activos no corrientes mantenidos para la venta y activos y pasivos asociados": { + "Acreedores comerciales y otras cuentas a pagar": { + "Acreedores comerciales y otras cuentas a pagar": {} + }, + "Deudas con caracter\u00edsticas especiales": { + "Deudas con caracter\u00edsticas especiales": {} + }, + "Deudas con personas y entidades vinculadas": { + "Deudas con personas y entidades vinculadas": {} + }, + "Existencias, deudores comerciales y otras cuentas a cobrar": { + "Existencias, deudores comerciales y otras cuentas a cobrar": {} + }, + "Inmovilizado": { + "Inmovilizado": {} + }, + "Inversiones con personas y entidades vinculadas": { + "Inversiones con personas y entidades vinculadas": {} + }, + "Inversiones financieras": { + "Inversiones financieras": {} + }, + "Otros activos": { + "Otros activos": {} + }, + "Otros pasivos": { + "Otros pasivos": {} + }, + "Provisiones": { + "Provisiones": {} + } + }, + "Deterioro del valor de inversiones financieras a corto plazo y de activos no corrientes mantenidos para la venta": { + "Deterioro de valor de activos no corrientes mantenidos para la venta": { + "Deterioro de valor de existencias, deudores comerciales y otras cuentas a cobrar integrados en un grupo enajenable mantenido para la venta": { + "Deterioro de valor de existencias, deudores comerciales y otras cuentas a cobrar integrados en un grupo enajenable mantenido para la venta": {} + }, + "Deterioro de valor de inmovilizado no corriente mantenido para la venta": { + "Deterioro de valor de inmovilizado no corriente mantenido para la venta": {} + }, + "Deterioro de valor de inversiones financieras no corrientes mantenidas para la venta": { + "Deterioro de valor de inversiones financieras no corrientes mantenidas para la venta": {} + }, + "Deterioro de valor de inversiones y entidades vinculadas no corrientes mantenidas para la venta": { + "Deterioro de valor de inversiones y entidades vinculadas no corrientes mantenidas para la venta": {} + }, + "Deterioro de valor de otros activos mantenidos para la venta": { + "Deterioro de valor de otros activos mantenidos para la venta": {} + } + }, + "Deterioro de valor de cr\u00e9ditos a corto plazo": { + "Deterioro de valor de cr\u00e9ditos a corto plazo": {} + }, + "Deterioro de valor de cr\u00e9ditos a corto plazo a partes vinculadas": { + "Deterioro de valor de cr\u00e9ditos a corto plazo a empresas asociadas": { + "Deterioro de valor de cr\u00e9ditos a corto plazo a empresas asociadas": {} + }, + "Deterioro de valor de cr\u00e9ditos a corto plazo a empresas del grupo": { + "Deterioro de valor de cr\u00e9ditos a corto plazo a empresas del grupo": {} + }, + "Deterioro de valor de cr\u00e9ditos a corto plazo a otras partes vinculadas": { + "Deterioro de valor de cr\u00e9ditos a corto plazo a otras partes vinculadas": {} + } + }, + "Deterioro de valor de participaciones a corto plazo": { + "Deterioro de valor de participaciones a corto plazo": {} + }, + "Deterioro de valor de participaciones a corto plazo en partes vinculadas": { + "Deterioro de valor de participaciones a corto plazo en empresas asociadas": { + "Deterioro de valor de participaciones a corto plazo en empresas asociadas": {} + }, + "Deterioro de valor de participaciones a corto plazo en empresas del grupo": { + "Deterioro de valor de participaciones a corto plazo en empresas del grupo": {} + }, + "Deterioro de valor de participaciones a corto plazo en otras partes vinculadas": { + "Deterioro de valor de participaciones a corto plazo en otras partes vinculadas": {} + } + }, + "Deterioro de valor de valores representativos de deuda a corto plazo": { + "Deterioro de valor de valores representativos de deuda a corto plazo": {} + }, + "Deterioro de valor de valores representativos de deuda a corto plazo de partes vinculadas": { + "Deterioro de valor de valores representativos de deuda a corto plazo de empresas asociadas": { + "Deterioro de valor de valores representativos de deuda a corto plazo de empresas asociadas": {} + }, + "Deterioro de valor de valores representativos de deuda a corto plazo de empresas del grupo": { + "Deterioro de valor de valores representativos de deuda a corto plazo de empresas del grupo": {} + }, + "Deterioro de valor de valores representativos de deuda a corto plazo de otras partes vinculadas": { + "Deterioro de valor de valores representativos de deuda a corto plazo de otras partes vinculadas": {} + } + } + }, + "Deudas a corto plazo con partes vinculadas": { + "Acreedores por arrendamiento financiero a corto plazo, partes vinculadas": { + "Acreedores por arrendamiento financiero a corto plazo, empresas asociadas": { + "Acreedores por arrendamiento financiero a corto plazo, empresas asociadas": {} + }, + "Acreedores por arrendamiento financiero a corto plazo, empresas del grupo": { + "Acreedores por arrendamiento financiero a corto plazo, empresas del grupo": {} + }, + "Acreedores por arrendamiento financiero a corto plazo, otras partes vinculadas": { + "Acreedores por arrendamiento financiero a corto plazo, otras partes vinculadas": {} + } + }, + "Deudas a corto plazo con entidades de cr\u00e9dito vinculadas": { + "Deudas a corto plazo con entidades de cr\u00e9dito, empresas asociadas": { + "Deudas a corto plazo con entidades de cr\u00e9dito, empresas asociadas": {} + }, + "Deudas a corto plazo con entidades de cr\u00e9dito, empresas del grupo": { + "Deudas a corto plazo con entidades de cr\u00e9dito, empresas del grupo": {} + }, + "Deudas a corto plazo con otras entidades de cr\u00e9dito vinculadas": { + "Deudas a corto plazo con otras entidades de cr\u00e9dito vinculadas": {} + } + }, + "Intereses a corto plazo de deudas con partes vinculadas": { + "Intereses a corto plazo de deudas con empresas asociadas": { + "Intereses a corto plazo de deudas con empresas asociadas": {} + }, + "Intereses a corto plazo de deudas con empresas del grupo": { + "Intereses a corto plazo de deudas con empresas del grupo": {} + }, + "Intereses a corto plazo de deudas con otras partes vinculadas": { + "Intereses a corto plazo de deudas con otras partes vinculadas": {} + } + }, + "Otras deudas a corto plazo con partes vinculadas": { + "Otras deudas a corto plazo con empresas asociadas": { + "Otras deudas a corto plazo con empresas asociadas": {} + }, + "Otras deudas a corto plazo con empresas del grupo": { + "Otras deudas a corto plazo con empresas del grupo": {} + }, + "Otras deudas a corto plazo con otras partes vinculadas": { + "Otras deudas a corto plazo con otras partes vinculadas": {} + } + }, + "Proveedores de inmovilizado a corto plazo, partes vinculadas": { + "Proveedores de inmovilizado a corto plazo, empresas asociadas": { + "Proveedores de inmovilizado a corto plazo, empresas asociadas": {} + }, + "Proveedores de inmovilizado a corto plazo, empresas del grupo": { + "Proveedores de inmovilizado a corto plazo, empresas del grupo": {} + }, + "Proveedores de inmovilizado a corto plazo, otras partes vinculadas": { + "Proveedores de inmovilizado a corto plazo, otras partes vinculadas": {} + } + } + }, + "Deudas a corto plazo por pr\u00e9stamos recibidos y otros conceptos": { + "Acreedores por arrendamiento financiero a corto plazo": { + "Acreedores por arrendamiento financiero a corto plazo": {} + }, + "Deudas a corto plazo": { + "Deudas a corto plazo": {} + }, + "Deudas a corto plazo con entidades de cr\u00e9dito": { + "Deudas a corto plazo por cr\u00e9dito dispuesto": { + "Deudas a corto plazo por cr\u00e9dito dispuesto": {} + }, + "Deudas por efectos descontados": { + "Deudas por efectos descontados": {} + }, + "Deudas por operaciones de \u201cfactoring\u201d": { + "Deudas por operaciones de \u201cfactoring\u201d": {} + }, + "Pr\u00e9stamos a corto plazo de entidades de cr\u00e9dito": { + "Pr\u00e9stamos a corto plazo de entidades de cr\u00e9dito": {} + } + }, + "Deudas a corto plazo transformables en subvenciones, donaciones y legados": { + "Deudas a corto plazo transformables en subvenciones, donaciones y legados": {} + }, + "Dividendo activo a pagar": { + "Dividendo activo a pagar": {} + }, + "Efectos a pagar a corto plazo": { + "Efectos a pagar a corto plazo": {} + }, + "Intereses a corto plazo de deudas": { + "Intereses a corto plazo de deudas": {} + }, + "Intereses a corto plazo de deudas con entidades de cr\u00e9dito": { + "Intereses a corto plazo de deudas con entidades de cr\u00e9dito": {} + }, + "Proveedores de inmovilizado a corto plazo": { + "Proveedores de inmovilizado a corto plazo": { + "account_type": "Payable" + }, + "account_type": "Payable" + }, + "Provisiones a corto plazo": { + "Provisi\u00f3n a corto plazo para actuaciones medioambientales": { + "Provisi\u00f3n a corto plazo para actuaciones medioambientales": {} + }, + "Provisi\u00f3n a corto plazo para impuestos": { + "Provisi\u00f3n a corto plazo para impuestos": {} + }, + "Provisi\u00f3n a corto plazo para otras responsabilidades": { + "Provisi\u00f3n a corto plazo para otras responsabilidades": {} + }, + "Provisi\u00f3n a corto plazo para reestructuraciones de patrimonio": { + "Provisi\u00f3n a corto plazo para reestructuraciones de patrimonio": {} + }, + "Provisi\u00f3n a corto plazo por desmantelamiento, retiro o rehabilitaci\u00f3n del inmovilizado": { + "Provisi\u00f3n a corto plazo por desmantelamiento, retiro o rehabilitaci\u00f3n del inmovilizado": {} + }, + "Provisi\u00f3n a corto plazo por retribuciones al personal": { + "Provisi\u00f3n a corto plazo por retribuciones al personal": {} + }, + "Provisi\u00f3n a corto plazo por transacciones con pagos basados en instrumentos": { + "Provisi\u00f3n a corto plazo por transacciones con pagos basados en instrumentos": {} + } + } + }, + "Empr\u00e9stitos, deudas con caracter\u00edsticas especiales y otras emisiones an\u00e1logas a corto plazo": { + "Acciones o participaciones a corto plazo consideradas como pasivos financieros": { + "Acciones o participaciones a corto plazo consideradas como pasivos financieros": {} + }, + "Deudas representadas en otros valores negociables a corto plazo": { + "Deudas representadas en otros valores negociables a corto plazo": {} + }, + "Dividendos de acciones o participaciones consideradas como pasivos financieros": { + "Dividendos de acciones o participaciones consideradas como pasivos financieros": {} + }, + "Intereses a corto plazo de empr\u00e9stitos y otras emisiones an\u00e1logas": { + "Intereses a corto plazo de empr\u00e9stitos y otras emisiones an\u00e1logas": {} + }, + "Obligaciones y bonos a corto plazo": { + "Obligaciones y bonos a corto plazo": {} + }, + "Obligaciones y bonos convertibles a corto plazo": { + "Obligaciones y bonos convertibles a corto plazo": {} + }, + "Valores negociables amortizados": { + "Obligaciones y bonos amortizados": { + "Obligaciones y bonos amortizados": {} + }, + "Obligaciones y bonos convertibles amortizados": { + "Obligaciones y bonos convertibles amortizados": {} + }, + "Otros valores negociables amortizados": { + "Otros valores negociables amortizados": {} + } + } + }, + "Fianzas y dep\u00f3sitos recibidos y constituidos a corto plazo y ajustes por periodificaci\u00f3n": { + "Dep\u00f3sitos constituidos a corto plazo": { + "Dep\u00f3sitos constituidos a corto plazo": {} + }, + "Dep\u00f3sitos recibidos a corto plazo": { + "Dep\u00f3sitos recibidos a corto plazo": {} + }, + "Fianzas constituidas a corto plazo": { + "Fianzas constituidas a corto plazo": {} + }, + "Fianzas recibidas a corto plazo": { + "Fianzas recibidas a corto plazo": {} + }, + "Garant\u00edas financieras a corto plazo": { + "Garant\u00edas financieras a corto plazo": {} + }, + "Intereses cobrados por anticipado": { + "Intereses cobrados por anticipado": {} + }, + "Intereses pagados por anticipado": { + "Intereses pagados por anticipado": {} + } + }, + "Inversiones financieras a corto plazo en partes vinculadas": { + "Cr\u00e9ditos a corto plazo a partes vinculadas": { + "Cr\u00e9ditos a corto plazo a empresas asociadas": { + "Cr\u00e9ditos a corto plazo a empresas asociadas": {} + }, + "Cr\u00e9ditos a corto plazo a empresas del grupo": { + "Cr\u00e9ditos a corto plazo a empresas del grupo": {} + }, + "Cr\u00e9ditos a corto plazo a otras partes vinculadas": { + "Cr\u00e9ditos a corto plazo a otras partes vinculadas": {} + } + }, + "Desembolsos pendientes sobre participaciones a corto plazo en partes vinculadas": { + "Desembolsos pendientes sobre participaciones a corto plazo en empresas asociadas": { + "Desembolsos pendientes sobre participaciones a corto plazo en empresas asociadas": {} + }, + "Desembolsos pendientes sobre participaciones a corto plazo en empresas del grupo": { + "Desembolsos pendientes sobre participaciones a corto plazo en empresas del grupo": {} + }, + "Desembolsos pendientes sobre participaciones a corto plazo en otras partes vinculadas": { + "Desembolsos pendientes sobre participaciones a corto plazo en otras partes vinculadas": {} + } + }, + "Dividendo a cobrar de inversiones financieras en partes vinculadas": { + "Dividendo a cobrar de inversiones financieras en empresas asociadas": { + "Dividendo a cobrar de inversiones financieras en empresas asociadas": {} + }, + "Dividendo a cobrar de inversiones financieras en empresas del grupo": { + "Dividendo a cobrar de inversiones financieras en empresas del grupo": {} + }, + "Dividendo a cobrar de inversiones financieras en otras partes vinculadas": { + "Dividendo a cobrar de inversiones financieras en otras partes vinculadas": {} + } + }, + "Intereses a corto plazo de cr\u00e9ditos a partes vinculadas": { + "Intereses a corto plazo de cr\u00e9ditos a empresas asociadas": { + "Intereses a corto plazo de cr\u00e9ditos a empresas asociadas": {} + }, + "Intereses a corto plazo de cr\u00e9ditos a empresas del grupo": { + "Intereses a corto plazo de cr\u00e9ditos a empresas del grupo": {} + }, + "Intereses a corto plazo de cr\u00e9ditos a otras partes vinculadas": { + "Intereses a corto plazo de cr\u00e9ditos a otras partes vinculadas": {} + } + }, + "Intereses a corto plazo de valores representativos de deuda de partes vinculadas": { + "Intereses a corto plazo de valores representativos de deuda de empresas asociadas": { + "Intereses a corto plazo de valores representativos de deuda de empresas asociadas": {} + }, + "Intereses a corto plazo de valores representativos de deuda de empresas del grupo": { + "Intereses a corto plazo de valores representativos de deuda de empresas del grupo": {} + }, + "Intereses a corto plazo de valores representativos de deuda de otras partes vinculadas": { + "Intereses a corto plazo de valores representativos de deuda de otras partes vinculadas": {} + } + }, + "Participaciones a corto plazo en partes vinculadas": { + "Participaciones a corto plazo en empresas asociadas": { + "Participaciones a corto plazo en empresas asociadas": {} + }, + "Participaciones a corto plazo en empresas del grupo": { + "Participaciones a corto plazo en empresas del grupo": {} + }, + "Participaciones a corto plazo en otras partes vinculadas": { + "Participaciones a corto plazo en otras partes vinculadas": {} + } + }, + "Valores representativos de deuda a corto plazo de partes vinculadas": { + "Valores representativos de deuda a corto plazo de empresas asociadas": { + "Valores representativos de deuda a corto plazo de empresas asociadas": {} + }, + "Valores representativos de deuda a corto plazo de empresas del grupo": { + "Valores representativos de deuda a corto plazo de empresas del grupo": {} + }, + "Valores representativos de deuda a corto plazo de otras partes vinculadas": { + "Valores representativos de deuda a corto plazo de otras partes vinculadas": {} + } + } + }, + "Otras cuentas no bancarias": { + "Cuenta corriente con otras personas y entidades vinculadas": { + "Cuenta corriente con empresas asociadas": { + "Cuenta corriente con empresas asociadas": {} + }, + "Cuenta corriente con empresas del grupo": { + "Cuenta corriente con empresas del grupo": {} + }, + "Cuenta corriente con otras partes vinculadas": { + "Cuenta corriente con otras partes vinculadas": {} + } + }, + "Cuenta corriente con patronos y otros": { + "Cuenta corriente con patronos y otros": {} + }, + "Cuenta corriente con socios y administradores": { + "Cuenta corriente con socios y administradores": {} + }, + "Cuenta corriente con uniones temporales de empresas y comunidades de bienes": { + "Cuenta corriente con uniones temporales de empresas y comunidades de bienes": {} + }, + "Cuentas corrientes en fusiones y escisiones": { + "Socios de sociedad disuelta": { + "Socios de sociedad disuelta": {} + }, + "Socios de sociedad escindida": { + "Socios de sociedad escindida": {} + }, + "Socios, cuenta de escisi\u00f3n": { + "Socios, cuenta de escisi\u00f3n": {} + }, + "Socios, cuenta de fusi\u00f3n": { + "Socios, cuenta de fusi\u00f3n": {} + } + }, + "Derivados financieros a corto plazo": { + "Activos por derivados financieros a corto plazo, cartera de negociaci\u00f3n": { + "Activos por derivados financieros a corto plazo, cartera de negociaci\u00f3n": {} + }, + "Activos por derivados financieros a corto plazo, instrumentos de cobertura": { + "Activos por derivados financieros a corto plazo, instrumentos de cobertura": {} + }, + "Pasivos por derivados financieros a corto plazo, cartera de negociaci\u00f3n": { + "Pasivos por derivados financieros a corto plazo, cartera de negociaci\u00f3n": {} + }, + "Pasivos por derivados financieros a corto plazo, instrumentos de cobertura": { + "Pasivos por derivados financieros a corto plazo, instrumentos de cobertura": {} + } + }, + "Desembolsos exigidos sobre participaciones en el patrimonio neto": { + "Desembolsos exigidos sobre participaciones de otras empresas": { + "Desembolsos exigidos sobre participaciones de otras empresas": {} + }, + "Desembolsos exigidos sobre participaciones, empresas asociadas": { + "Desembolsos exigidos sobre participaciones, empresas asociadas": {} + }, + "Desembolsos exigidos sobre participaciones, empresas del grupo": { + "Desembolsos exigidos sobre participaciones, empresas del grupo": {} + }, + "Desembolsos exigidos sobre participaciones, otras partes vinculadas": { + "Desembolsos exigidos sobre participaciones, otras partes vinculadas": {} + } + }, + "Dividendo activo a cuenta": { + "Dividendo activo a cuenta": {} + }, + "Partidas pendientes de aplicaci\u00f3n": { + "Partidas pendientes de aplicaci\u00f3n": {} + }, + "Socios por desembolsos exigidos": { + "Socios por desembolsos exigidos sobre acciones o participaciones consideradas como pasivos financieros": { + "Socios por desembolsos exigidos sobre acciones o participaciones consideradas como pasivos financieros": {} + }, + "Socios por desembolsos exigidos sobre acciones o participaciones ordinarias": { + "Socios por desembolsos exigidos sobre acciones o participaciones ordinarias": {} + } + }, + "Titular de la explotaci\u00f3n": { + "Titular de la explotaci\u00f3n": {} + } + }, + "Otras inversiones financieras a corto plazo": { + "Cr\u00e9ditos a corto plazo": { + "Cr\u00e9ditos a corto plazo": {} + }, + "Cr\u00e9ditos a corto plazo al personal": { + "Cr\u00e9ditos a corto plazo al personal": {} + }, + "Cr\u00e9ditos a corto plazo por enajenaci\u00f3n de inmovilizado": { + "Cr\u00e9ditos a corto plazo por enajenaci\u00f3n de inmovilizado": {} + }, + "Desembolsos pendientes sobre participaciones en el patrimonio neto a corto plazo": { + "Desembolsos pendientes sobre participaciones en el patrimonio neto a corto plazo": {} + }, + "Dividendo a cobrar": { + "Dividendo a cobrar": {} + }, + "Imposiciones a corto plazo": { + "Imposiciones a corto plazo": {} + }, + "Intereses a corto plazo de cr\u00e9ditos": { + "Intereses a corto plazo de cr\u00e9ditos": {} + }, + "Intereses a corto plazo de valores representativos de deudas": { + "Intereses a corto plazo de valores representativos de deudas": {} + }, + "Inversiones financieras a corto plazo en instrumentos de patrimonio": { + "Inversiones financieras a corto plazo en instrumentos de patrimonio": {} + }, + "Valores representativos de deuda a corto plazo": { + "Valores representativos de deuda a corto plazo": {} + } + }, + "Tesorer\u00eda": { + "Bancos e instituciones de cr\u00e9dito c/c vista, euros": { + "Bancos e instituciones de cr\u00e9dito c/c vista, euros": {} + }, + "Bancos e instituciones de cr\u00e9dito c/c vista, moneda extranjera": { + "Bancos e instituciones de cr\u00e9dito c/c vista, moneda extranjera": {} + }, + "Bancos e instituciones de cr\u00e9dito, cuentas de ahorro, euros": { + "Bancos e instituciones de cr\u00e9dito, cuentas de ahorro, euros": {} + }, + "Bancos e instituciones de cr\u00e9dito, cuentas de ahorro, moneda extranjera": { + "Bancos e instituciones de cr\u00e9dito, cuentas de ahorro, moneda extranjera": {} + }, + "Caja, euros": { + "Caja, euros": {} + }, + "Caja, moneda extranjera": { + "Caja, moneda extranjera": {} + }, + "Inversiones a corto plazo de gran liquidez": { + "Inversiones a corto plazo de gran liquidez": {} + } + } + }, + "Existencias": { + "Comerciales": { + "Mercader\u00edas A": { + "Mercader\u00edas A": {} + }, + "Mercader\u00edas B": { + "Mercader\u00edas B": {} + } + }, + "Deterioro de valor de las existencias": { + "Deterioro de valor de las materias primas": { + "Deterioro de valor de las materias primas": {} + }, + "Deterioro de valor de las mercader\u00edas": { + "Deterioro de valor de las mercader\u00edas": {} + }, + "Deterioro de valor de los productos en curso": { + "Deterioro de valor de los productos en curso": {} + }, + "Deterioro de valor de los productos semiterminados": { + "Deterioro de valor de los productos semiterminados": {} + }, + "Deterioro de valor de los productos terminados": { + "Deterioro de valor de los productos terminados": {} + }, + "Deterioro de valor de los subproductos, residuos y materiales recuperados": { + "Deterioro de valor de los subproductos, residuos y materiales recuperados": {} + }, + "Deterioro de valor de otros aprovisionamientos": { + "Deterioro de valor de otros aprovisionamientos": {} + } + }, + "Materias primas": { + "Materias primas A": { + "Materias primas A": {} + }, + "Materias primas B": { + "Materias primas B": {} + } + }, + "Otros aprovisionamientos": { + "Combustibles": { + "Combustibles": {} + }, + "Elementos y conjuntos incorporables": { + "Elementos y conjuntos incorporables": {} + }, + "Embalajes": { + "Embalajes": {} + }, + "Envases": { + "Envases": {} + }, + "Material de oficina": { + "Material de oficina": {} + }, + "Materiales diversos": { + "Materiales diversos": {} + }, + "Repuestos": { + "Repuestos": {} + } + }, + "Productos en curso": { + "Productos en curso A": { + "Productos en curso A": {} + }, + "Productos en curso B": { + "Productos en curso B": {} + } + }, + "Productos semiterminados": { + "Productos semiterminados A": { + "Productos semiterminados A": {} + }, + "Productos semiterminados B": { + "Productos semiterminados B": {} + } + }, + "Productos terminados": { + "Productos terminados A": { + "Productos terminados A": {} + }, + "Productos terminados B": { + "Productos terminados B": {} + } + }, + "Subproductos, residuos y materiales recuperados": { + "Materiales recuperados A": { + "Materiales recuperados A": {} + }, + "Materiales recuperados B": { + "Materiales recuperados B": {} + }, + "Residuos A": { + "Residuos A": {} + }, + "Residuos B": { + "Residuos B": {} + }, + "Subproductos A": { + "Subproductos A": {} + }, + "Subproductos B": { + "Subproductos B": {} + } + } + }, + "Financiaci\u00f3n b\u00e1sica": { + "Capital": { + "Acciones o participaciones propias en situaciones especiales": { + "Acciones o participaciones propias en situaciones especiales": {} + }, + "Acciones o participaciones propias para reducci\u00f3n de capital": { + "Acciones o participaciones propias para reducci\u00f3n de capital": {} + }, + "Capital": { + "Capital": {} + }, + "Capital social": { + "Capital social": {} + }, + "Dotaci\u00f3n fundacional": { + "Dotaci\u00f3n fundacional": {} + }, + "Fondo social": { + "Fondo social": {} + }, + "Fundadores/asociados por aportaciones no dinerarias pendientes": { + "Asociados, por aportaciones no dinerarias pendientes, en asociaciones": { + "Asociados, por aportaciones no dinerarias pendientes, en asociaciones": {} + }, + "Fundadores, por aportaciones no dinerarias pendientes, en fundaciones": { + "Fundadores, por aportaciones no dinerarias pendientes, en fundaciones": {} + } + }, + "Fundadores/asociados por desembolsos no exigidos": { + "Asociados, parte no desembolsada en asociaciones": { + "Asociados, parte no desembolsada en asociaciones": {} + }, + "Fundadores, parte no desembolsada en fundaciones": { + "Fundadores, parte no desembolsada en fundaciones": {} + } + }, + "Socios por aportaciones no dinerarias pendientes": { + "Socios por aportaciones no dinerarias pendientes, capital pendiente de inscripci\u00f3n": { + "Socios por aportaciones no dinerarias pendientes, capital pendiente de inscripci\u00f3n": {} + }, + "Socios por aportaciones no dinerarias pendientes, capital social": { + "Socios por aportaciones no dinerarias pendientes, capital social": {} + } + }, + "Socios por desembolsos no exigidos": { + "Socios por desembolsos no exigidos, capital pendiente de inscripci\u00f3n": { + "Socios por desembolsos no exigidos, capital pendiente de inscripci\u00f3n": {} + }, + "Socios por desembolsos no exigidos, capital social": { + "Socios por desembolsos no exigidos, capital social": {} + } + } + }, + "Deudas con caracter\u00edsticas especiales": { + "Acciones o participaciones consideradas como pasivos financieros": { + "Acciones o participaciones consideradas como pasivos financieros": {} + }, + "Aportaciones no dinerarias pendientes por acciones o participaciones consideradas como pasivos financieros": { + "Aportaciones no dinerarias pendientes, empresas asociadas": { + "Aportaciones no dinerarias pendientes, empresas asociadas": {} + }, + "Aportaciones no dinerarias pendientes, empresas del grupo": { + "Aportaciones no dinerarias pendientes, empresas del grupo": {} + }, + "Aportaciones no dinerarias pendientes, otras partes vinculadas": { + "Aportaciones no dinerarias pendientes, otras partes vinculadas": {} + }, + "Otras aportaciones no dinerarias pendientes": { + "Otras aportaciones no dinerarias pendientes": {} + } + }, + "Desembolsos no exigidos por acciones o participaciones consideradas como pasivos financieros": { + "Desembolsos no exigidos, empresas asociadas": { + "Desembolsos no exigidos, empresas asociadas": {} + }, + "Desembolsos no exigidos, empresas del grupo": { + "Desembolsos no exigidos, empresas del grupo": {} + }, + "Desembolsos no exigidos, otras partes vinculadas": { + "Desembolsos no exigidos, otras partes vinculadas": {} + }, + "Otros desembolsos no exigidos": { + "Otros desembolsos no exigidos": {} + } + } + }, + "Deudas con partes vinculadas": { + "Acreedores por arrendamiento financiero, partes vinculadas": { + "Acreedores por arrendamiento financiero, empresas asociadas": { + "Acreedores por arrendamiento financiero, empresas asociadas": {} + }, + "Acreedores por arrendamiento financiero, empresas de grupo": { + "Acreedores por arrendamiento financiero, empresas de grupo": {} + }, + "Acreedores por arrendamiento financiero, otras partes vinculadas": { + "Acreedores por arrendamiento financiero, otras partes vinculadas": {} + } + }, + "Deudas con entidades de cr\u00e9dito vinculadas": { + "Deudas con entidades de cr\u00e9dito vinculadas, empresas asociadas": { + "Deudas con entidades de cr\u00e9dito vinculadas, empresas asociadas": {} + }, + "Deudas con entidades de cr\u00e9dito vinculadas, empresas del grupo": { + "Deudas con entidades de cr\u00e9dito vinculadas, empresas del grupo": {} + }, + "Deudas con otras entidades de cr\u00e9dito vinculadas": { + "Deudas con otras entidades de cr\u00e9dito vinculadas": {} + } + }, + "Otras deudas con partes vinculadas": { + "Otras deudas, con otras partes vinculadas": { + "Otras deudas, con otras partes vinculadas": {} + }, + "Otras deudas, empresas asociadas": { + "Otras deudas, empresas asociadas": {} + }, + "Otras deudas, empresas del grupo": { + "Otras deudas, empresas del grupo": {} + } + }, + "Proveedores de inmovilizado, partes vinculadas": { + "Proveedores de inmovilizado, empresas asociadas": { + "Proveedores de inmovilizado, empresas asociadas": {} + }, + "Proveedores de inmovilizado, empresas del grupo": { + "Proveedores de inmovilizado, empresas del grupo": {} + }, + "Proveedores de inmovilizado, otras partes vinculadas": { + "Proveedores de inmovilizado, otras partes vinculadas": {} + } + } + }, + "Deudas por pr\u00e9stamos recibidos, empr\u00e9stitos y otros conceptos": { + "Acreedores por arrendamiento financiero": { + "Acreedores por arrendamiento financiero": {} + }, + "Deudas": { + "Deudas": {} + }, + "Deudas con entidades de cr\u00e9dito": { + "Deudas con entidades de cr\u00e9dito": {} + }, + "Deudas representadas en otros valores negociables": { + "Deudas representadas en otros valores negociables": {} + }, + "Deudas transformables en subvenciones, donaciones y legados": { + "Deudas transformables en subvenciones, donaciones y legados": {} + }, + "Efectos a pagar": { + "Efectos a pagar": {} + }, + "Obligaciones y bonos": { + "Obligaciones y bonos": {} + }, + "Obligaciones y bonos convertibles": { + "Obligaciones y bonos convertibles": {} + }, + "Pasivos por derivados financieros": { + "Pasivos por derivados financieros": {}, + "Pasivos por derivados financieros, carter de negociaci\u00f3n": { + "Pasivos por derivados financieros, carter de negociaci\u00f3n": {} + }, + "Pasivos por derivados financieros, instrumentos de cobertura": { + "Pasivos por derivados financieros, instrumentos de cobertura": {} + } + }, + "Proveedores de inmovilizado": { + "Proveedores de inmovilizado": {} + } + }, + "Excedentes pendientes de aplicaci\u00f3n": { + "Remanente": { + "Remanente": {} + }, + "Resultado del ejercicio": { + "Resultado del ejercicio": {} + }, + "Resultados negativos de ejercicios anteriores": { + "Resultados negativos de ejercicios anteriores": {} + } + }, + "Pasivos por fianzas, garant\u00edas y otros conceptos": { + "Anticipos recibidos por ventas o prestaciones de servicios": { + "Anticipos recibidos por ventas o prestaciones de servicios": {} + }, + "Dep\u00f3sitos recibidos": { + "Dep\u00f3sitos recibidos": {} + }, + "Fianzas recibidas": { + "Fianzas recibidas": {} + }, + "Garant\u00edas financieras": { + "Garant\u00edas financieras": {} + } + }, + "Provisiones": { + "Provisi\u00f3n para actuaciones medioambientales": { + "Provisi\u00f3n para actuaciones medioambientales": {} + }, + "Provisi\u00f3n para impuestos": { + "Provisi\u00f3n para impuestos": {} + }, + "Provisi\u00f3n para otras responsabilidades": { + "Provisi\u00f3n para otras responsabilidades": {} + }, + "Provisi\u00f3n para reestructuraciones": { + "Provisi\u00f3n para reestructuraciones": {} + }, + "Provisi\u00f3n por desmantelamiento, retiro o rehabilitaci\u00f3n del inmovilizado": { + "Provisi\u00f3n por desmantelamiento, retiro o rehabilitaci\u00f3n del inmovilizado": {} + }, + "Provisi\u00f3n por retribuciones del personal": { + "Provisi\u00f3n por retribuciones del personal": {} + }, + "Provisi\u00f3n por transacciones con pagos basados en instrumentos de patrimonio": { + "Provisi\u00f3n por transacciones con pagos basados en instrumentos de patrimonio": {} + } + }, + "Reservas y otros instrumentos de patrimonio": { + "Aportaciones de socios o propietarios": { + "Aportaciones de socios o propietarios": {} + }, + "Diferencias por ajuste del capital a euros": { + "Diferencias por ajuste del capital a euros": {} + }, + "Otros Instrumentos de patrimonio neto": { + "Patrimonio neto por emision de instrumentos financieros compuestos": { + "Patrimonio neto por emision de instrumentos financieros compuestos": {} + }, + "Resto de instrumentos de patrimonio neto": { + "Resto de instrumentos de patrimonio neto": {} + } + }, + "Prima de emisi\u00f3n o asunci\u00f3n": { + "Prima de emisi\u00f3n o asunci\u00f3n": {} + }, + "Reserva legal": { + "Reserva legal": {} + }, + "Reservas especiales": { + "Reserva por capital amortizado": { + "Reserva por capital amortizado": {} + }, + "Reserva por fondo de comercio": { + "Reserva por fondo de comercio": {} + }, + "Reservas estatutarias": { + "Reservas estatutarias": {} + }, + "Reservas para acciones o participaciones de la sociedad dominante": { + "Reservas para acciones o participaciones de la sociedad dominante": {} + }, + "Reservas por acciones propias aceptadas en garant\u00eda": { + "Reservas por acciones propias aceptadas en garant\u00eda": {} + } + }, + "Reservas por p\u00e9rdidas y ganancias actuariales y otros ajustes": { + "Reservas por p\u00e9rdidas y ganancias actuariales y otros ajustes": {} + }, + "Reservas voluntarias": { + "Reservas voluntarias": {} + } + }, + "Resultados pendientes de aplicaci\u00f3n": { + "Remanente": { + "Remanente": {} + }, + "Resultado del ejercicio": { + "Resultado del ejercicio": {} + }, + "Resultados negativos de ejercicios anteriores": { + "Resultados negativos de ejercicios anteriores": {} + } + }, + "Situaciones transitorias de financiaci\u00f3n": { + "Acciones o participaciones emitidas": { + "Acciones o participaciones emitidas": {} + }, + "Acciones o participaciones emitidas consideradas como pasivos financieros": { + "Acciones o participaciones emitidas consideradas como pasivos financieros": {} + }, + "Acciones o participaciones emitidas consideradas como pasivos financieros pendientes de inscripci\u00f3n": { + "Acciones o participaciones emitidas consideradas como pasivos financieros pendientes de inscripci\u00f3n": {} + }, + "Capital emitido pendiente de inscripci\u00f3n": { + "Capital emitido pendiente de inscripci\u00f3n": {} + }, + "Suscriptores de acciones": { + "Suscriptores de acciones": {} + }, + "Suscriptores de acciones consideradas como pasivos financieros": { + "Suscriptores de acciones consideradas como pasivos financieros": {} + } + }, + "Subvenciones, donaciones y ajustes por cambio de valor": { + "Ajustes por valoraci\u00f3n de activos no corrientes y grupos enajenables de elementos, mantenidos para la venta": { + "Ajustes por valoraci\u00f3n de activos no corrientes y grupos enajenables de elementos, mantenidos para la venta": {} + }, + "Ajustes por valoraci\u00f3n en activos financieros disponibles para la venta": { + "Ajustes por valoraci\u00f3n en activos financieros disponibles para la venta": {} + }, + "Diferencias de conversi\u00f3n": { + "Diferencias de conversi\u00f3n": {} + }, + "Donaciones y legados de capital": { + "Donaciones y legados de capital": {} + }, + "Ingresos fiscales a distribuir en varios ejercicios": { + "Ingresos fiscales por deducciones y bonificaciones a distribuir en varios ejercicios": { + "Ingresos fiscales por deducciones y bonificaciones a distribuir en varios ejercicios": {} + }, + "Ingresos fiscales por diferencias permanentes a distribuir en varios ejercicios": { + "Ingresos fiscales por diferencias permanentes a distribuir en varios ejercicios": {} + } + }, + "Operaciones de cobertura": { + "Cobertura de flujos de efectivo": { + "Cobertura de flujos de efectivo": {} + }, + "Cobertura de una inversi\u00f3n neta en un negocio en el extranjero": { + "Cobertura de una inversi\u00f3n neta en un negocio en el extranjero": {} + } + }, + "Otras subvenciones, donaciones y legados": { + "Otras donaciones y legados": { + "Otras donaciones y legados": {} + }, + "Otras subvenciones": { + "Otras subvenciones": {} + }, + "Otras subvenciones, donaciones y legados": {} + }, + "Subvenciones oficiales de capital": { + "Subvenciones de otras Administraciones P\u00fablicas": { + "Subvenciones de otras Administraciones P\u00fablicas": {} + }, + "Subvenciones del Estado": { + "Subvenciones del Estado": {} + }, + "Subvenciones oficiales de capital": {} + } + } + }, + "Gastos imputados al patrimonio neto": { + "Gastos de participaciones en empresas del grupo o asociadas con ajustes valorativos positivos previos": { + "Deterioro de participaciones en el patrimonio, empresas asociadas": { + "Deterioro de participaciones en el patrimonio, empresas asociadas": {} + }, + "Deterioro de participaciones en el patrimonio, empresas del grupo": { + "Deterioro de participaciones en el patrimonio, empresas del grupo": {} + } + }, + "Gastos en operaciones de cobertura": { + "P\u00e9rdidas por coberturas de flujos de efectivo": { + "P\u00e9rdidas por coberturas de flujos de efectivo": {} + }, + "P\u00e9rdidas por coberturas de inversiones netas en un negocio en el extranjero": { + "P\u00e9rdidas por coberturas de inversiones netas en un negocio en el extranjero": {} + }, + "Transferencia de beneficios por coberturas de flujos de efectivo": { + "Transferencia de beneficios por coberturas de flujos de efectivo": {} + }, + "Transferencia de beneficios por coberturas de inversiones netas en un negocio en el extranjero": { + "Transferencia de beneficios por coberturas de inversiones netas en un negocio en el extranjero": {} + } + }, + "Gastos financieros por valoraci\u00f3n de activos y pasivos": { + "P\u00e9rdidas en activos financieros disponibles para la venta": { + "P\u00e9rdidas en activos financieros disponibles para la venta": {} + }, + "Transferencia de beneficios en activos financieros disponibles para la venta": { + "Transferencia de beneficios en activos financieros disponibles para la venta": {} + } + }, + "Gastos por activos no corrientes en venta": { + "P\u00e9rdidas en activos no corrientes y grupos enajenables de elementos mantenidos para la venta": { + "P\u00e9rdidas en activos no corrientes y grupos enajenables de elementos mantenidos para la venta": {} + }, + "Transferencia de beneficios en activos no corrientes y grupos enajenables de elementos mantenidos para la venta": { + "Transferencia de beneficios en activos no corrientes y grupos enajenables de elementos mantenidos para la venta": {} + } + }, + "Gastos por diferencias de conversi\u00f3n": { + "Diferencias de conversi\u00f3n negativas": { + "Diferencias de conversi\u00f3n negativas": {} + }, + "Transferencia de diferencias de conversi\u00f3n positivas": { + "Transferencia de diferencias de conversi\u00f3n positivas": {} + } + }, + "Gastos por p\u00e9rdidas actuariales y ajustes en los activos por retribuciones a largo plazo de prestaci\u00f3n definida": { + "Ajustes negativos en activos por retribuciones a largo plazo de prestaci\u00f3n definida": { + "Ajustes negativos en activos por retribuciones a largo plazo de prestaci\u00f3n definida": {} + }, + "P\u00e9rdidas actuariales": { + "P\u00e9rdidas actuariales": {} + } + }, + "Impuesto sobre beneficios": { + "Ajustes negativos en la imposici\u00f3n sobre beneficios": { + "Ajustes negativos en la imposici\u00f3n sobre beneficios": {} + }, + "Ajustes positivos en la imposici\u00f3n sobre beneficios": { + "Ajustes positivos en la imposici\u00f3n sobre beneficios": {} + }, + "Impuesto sobre beneficios": { + "Impuesto corriente": { + "Impuesto corriente": {} + }, + "Impuesto diferido": { + "Impuesto diferido": {} + } + }, + "Ingresos fiscales por deducciones y bonificaciones": { + "Ingresos fiscales por deducciones y bonificaciones": {} + }, + "Ingresos fiscales por diferencias permanentes": { + "Ingresos fiscales por diferencias permanentes": {} + }, + "Transferencia de deducciones y bonificaciones": { + "Transferencia de deducciones y bonificaciones": {} + }, + "Transferencia de diferencias permanentes": { + "Transferencia de diferencias permanentes": {} + } + }, + "Transferencias de subvenciones, donaciones y legados": { + "Transferencia de donaciones y legados de capital": { + "Transferencia de donaciones y legados de capital": {} + }, + "Transferencia de otras subvenciones, donaciones y legados": { + "Transferencia de otras subvenciones, donaciones y legados": {} + }, + "Transferencia de subvenciones oficiales de capital": { + "Transferencia de subvenciones oficiales de capital": {} + } + } + }, + "Ingresos imputados al patrimonio neto": { + "Ingresos de participaciones en empresas del grupo o asociadas con ajustes valorativos negativos previos": { + "Recuperaci\u00f3n de ajustes valorativos negativos previos, empresas asociadas": { + "Recuperaci\u00f3n de ajustes valorativos negativos previos, empresas asociadas": {} + }, + "Recuperaci\u00f3n de ajustes valorativos negativos previos, empresas del grupo": { + "Recuperaci\u00f3n de ajustes valorativos negativos previos, empresas del grupo": {} + }, + "Transferencia por deterioro de ajustes valorativos negativos previos, empresas asociadas": { + "Transferencia por deterioro de ajustes valorativos negativos previos, empresas asociadas": {} + }, + "Transferencia por deterioro de ajustes valorativos negativos previos, empresas del grupo": { + "Transferencia por deterioro de ajustes valorativos negativos previos, empresas del grupo": {} + } + }, + "Ingresos en operaciones de cobertura": { + "Beneficios por coberturas de flujos de efectivo": { + "Beneficios por coberturas de flujos de efectivo": {} + }, + "Beneficios por coberturas de inversiones netas en un negocio en el extranjero": { + "Beneficios por coberturas de inversiones netas en un negocio en el extranjero": {} + }, + "Transferencia de p\u00e9rdidas por coberturas de flujos de efectivo": { + "Transferencia de p\u00e9rdidas por coberturas de flujos de efectivo": {} + }, + "Transferencia de p\u00e9rdidas por coberturas de inversiones netas en un negocio en el extranjero": { + "Transferencia de p\u00e9rdidas por coberturas de inversiones netas en un negocio en el extranjero": {} + } + }, + "Ingresos financieros por valoraci\u00f3n de activos y pasivos": { + "Beneficios en activos financieros disponibles para la venta": { + "Beneficios en activos financieros disponibles para la venta": {} + }, + "Transferencia de p\u00e9rdidas en activos financieros disponibles para la venta": { + "Transferencia de p\u00e9rdidas en activos financieros disponibles para la venta": {} + } + }, + "Ingresos por activos no corrientes en venta": { + "Beneficios en activos no corrientes y grupos enajenables de elementos mantenidos para la venta": { + "Beneficios en activos no corrientes y grupos enajenables de elementos mantenidos para la venta": {} + }, + "Transferencia de p\u00e9rdidas en activos no corrientes y grupos enajenables de elementos mantenidos para la venta": { + "Transferencia de p\u00e9rdidas en activos no corrientes y grupos enajenables de elementos mantenidos para la venta": {} + } + }, + "Ingresos por diferencias de conversi\u00f3n": { + "Diferencias de conversi\u00f3n positivas": { + "Diferencias de conversi\u00f3n positivas": {} + }, + "Transferencia de diferencias de conversi\u00f3n negativas": { + "Transferencia de diferencias de conversi\u00f3n negativas": {} + } + }, + "Ingresos por ganancias actuariales y ajustes en los activos por retribuciones a largo plazo de prestaci\u00f3n definida": { + "Ajustes positivos en activos por retribuciones a largo plazo de prestaci\u00f3n definida": { + "Ajustes positivos en activos por retribuciones a largo plazo de prestaci\u00f3n definida": {} + }, + "Ganancias actuariales": { + "Ganancias actuariales": {} + } + }, + "Ingresos por subvenciones, donaciones y legados": { + "Ingresos de donaciones y legados de capital": { + "Ingresos de donaciones y legados de capital": {} + }, + "Ingresos de otras subvenciones, donaciones y legados": { + "Ingresos de otras subvenciones, donaciones y legados": {} + }, + "Ingresos de subvenciones oficiales de capital": { + "Ingresos de subvenciones oficiales de capital": {} + } + } + }, + "Ventas e ingresos": { + "Beneficios procedentes de activos no corrientes e ingresos excepcionales": { + "Beneficios procedentes de las inversiones inmobiliarias": { + "Beneficios procedentes de las inversiones inmobiliarias": {} + }, + "Beneficios procedentes de participaciones a largo plazo en partes vinculadas": { + "Beneficios procedentes de participaciones a largo plazo, empresas asociadas": { + "Beneficios procedentes de participaciones a largo plazo, empresas asociadas": {} + }, + "Beneficios procedentes de participaciones a largo plazo, empresas del grupo": { + "Beneficios procedentes de participaciones a largo plazo, empresas del grupo": {} + }, + "Beneficios procedentes de participaciones a largo plazo, otras partes vinculadas": { + "Beneficios procedentes de participaciones a largo plazo, otras partes vinculadas": {} + } + }, + "Beneficios procedentes del inmovilizado intangible": { + "Beneficios procedentes del inmovilizado intangible": {} + }, + "Beneficios procedentes del inmovilizado material": { + "Beneficios procedentes del inmovilizado material": {} + }, + "Beneficos por operaciones con obligaciones propias": { + "Beneficos por operaciones con obligaciones propias": {} + }, + "Diferencia negativa en combinaciones de negocios": { + "Diferencia negativa en combinaciones de negocios": {} + }, + "Ingresos excepcionales": { + "Ingresos excepcionales": {} + } + }, + "Excesos y aplicaciones de provisiones y de p\u00e9rdidas por deterioro": { + "Exceso de provisiones": { + "Exceso de provisi\u00f3n para actuaciones medioambientales": { + "Exceso de provisi\u00f3n para actuaciones medioambientales": {} + }, + "Exceso de provisi\u00f3n para impuestos": { + "Exceso de provisi\u00f3n para impuestos": {} + }, + "Exceso de provisi\u00f3n para otras responsabilidades": { + "Exceso de provisi\u00f3n para otras responsabilidades": {} + }, + "Exceso de provisi\u00f3n para reestructuraciones": { + "Exceso de provisi\u00f3n para reestructuraciones": {} + }, + "Exceso de provisi\u00f3n por operaciones comerciales": { + "Exceso de provisi\u00f3n para otras operaciones comerciales": { + "Exceso de provisi\u00f3n para otras operaciones comerciales": {} + }, + "Exceso de provisi\u00f3n por contratos onerosos": { + "Exceso de provisi\u00f3n por contratos onerosos": {} + } + }, + "Exceso de provisi\u00f3n por retribuciones al personal": { + "Exceso de provisi\u00f3n por retribuciones al personal": {} + }, + "Exceso de provisi\u00f3n por transacciones con pagos basados en instrumentos de patrimonio": { + "Exceso de provisi\u00f3n por transacciones con pagos basados en instrumentos de patrimonio": {} + } + }, + "Reversi\u00f3n del deterioro de cr\u00e9ditos a corto plazo": { + "Reversi\u00f3n del deterioro de cr\u00e9ditos a corto plazo, empresas asociadas": { + "Reversi\u00f3n del deterioro de cr\u00e9ditos a corto plazo, empresas asociadas": {} + }, + "Reversi\u00f3n del deterioro de cr\u00e9ditos a corto plazo, empresas del grupo": { + "Reversi\u00f3n del deterioro de cr\u00e9ditos a corto plazo, empresas del grupo": {} + }, + "Reversi\u00f3n del deterioro de cr\u00e9ditos a corto plazo, otras empresas": { + "Reversi\u00f3n del deterioro de cr\u00e9ditos a corto plazo, otras empresas": {} + }, + "Reversi\u00f3n del deterioro de cr\u00e9ditos a corto plazo, otras partes vinculadas": { + "Reversi\u00f3n del deterioro de cr\u00e9ditos a corto plazo, otras partes vinculadas": {} + } + }, + "Reversi\u00f3n del deterioro de cr\u00e9ditos a largo plazo": { + "Reversi\u00f3n del deterioro de cr\u00e9ditos a largo plazo, empresas asociadas": { + "Reversi\u00f3n del deterioro de cr\u00e9ditos a largo plazo, empresas asociadas": {} + }, + "Reversi\u00f3n del deterioro de cr\u00e9ditos a largo plazo, empresas del grupo": { + "Reversi\u00f3n del deterioro de cr\u00e9ditos a largo plazo, empresas del grupo": {} + }, + "Reversi\u00f3n del deterioro de cr\u00e9ditos a largo plazo, otras empresas": { + "Reversi\u00f3n del deterioro de cr\u00e9ditos a largo plazo, otras empresas": {} + }, + "Reversi\u00f3n del deterioro de cr\u00e9ditos a largo plazo, otras partes vinculadas": { + "Reversi\u00f3n del deterioro de cr\u00e9ditos a largo plazo, otras partes vinculadas": {} + } + }, + "Reversi\u00f3n del deterioro de cr\u00e9ditos por operaciones comerciales": { + "Reversi\u00f3n del deterioro de cr\u00e9ditos por operaciones comerciales": {} + }, + "Reversi\u00f3n del deterioro de cr\u00e9ditos por operaciones de la actividad": { + "Reversi\u00f3n del deterioro de cr\u00e9ditos por operaciones de la actividad": {} + }, + "Reversi\u00f3n del deterioro de existencias": { + "Reversi\u00f3n del deterioro de materias primas": { + "Reversi\u00f3n del deterioro de materias primas": {} + }, + "Reversi\u00f3n del deterioro de mercader\u00edas": { + "Reversi\u00f3n del deterioro de mercader\u00edas": {} + }, + "Reversi\u00f3n del deterioro de otros aprovisionamientos": { + "Reversi\u00f3n del deterioro de otros aprovisionamientos": {} + }, + "Reversi\u00f3n del deterioro de productos terminados y en curso de fabricaci\u00f3n": { + "Reversi\u00f3n del deterioro de productos terminados y en curso de fabricaci\u00f3n": {} + } + }, + "Reversi\u00f3n del deterioro de las inversiones inmobiliarias": { + "Reversi\u00f3n del deterioro de las inversiones inmobiliarias": {} + }, + "Reversi\u00f3n del deterioro de participaciones y valores representativos de deuda a corto plazo": { + "Reversi\u00f3n del deterioro de participaciones en instrumentos de patrimonio neto a corto plazo, empresas asociadas": { + "Reversi\u00f3n del deterioro de participaciones en instrumentos de patrimonio neto a corto plazo, empresas asociadas": {} + }, + "Reversi\u00f3n del deterioro de participaciones en instrumentos de patrimonio neto a corto plazo, empresas del grupo": { + "Reversi\u00f3n del deterioro de participaciones en instrumentos de patrimonio neto a corto plazo, empresas del grupo": {} + }, + "Reversi\u00f3n del deterioro de valores representativos de deuda a corto plazo, empresas asociadas": { + "Reversi\u00f3n del deterioro de valores representativos de deuda a corto plazo, empresas asociadas": {} + }, + "Reversi\u00f3n del deterioro de valores representativos de deuda a corto plazo, empresas del grupo": { + "Reversi\u00f3n del deterioro de valores representativos de deuda a corto plazo, empresas del grupo": {} + }, + "Reversi\u00f3n del deterioro de valores representativos de deuda a corto plazo, otras empresas": { + "Reversi\u00f3n del deterioro de valores representativos de deuda a corto plazo, otras empresas": {} + }, + "Reversi\u00f3n del deterioro de valores representativos de deuda a corto plazo, otras partes vinculadas": { + "Reversi\u00f3n del deterioro de valores representativos de deuda a corto plazo, otras partes vinculadas": {} + } + }, + "Reversi\u00f3n del deterioro de participaciones y valores representativos de deuda a largo plazo": { + "Reversi\u00f3n del deterioro de participaciones en instrumentos de patrimonio neto a largo plazo, empresas asociadas": { + "Reversi\u00f3n del deterioro de participaciones en instrumentos de patrimonio neto a largo plazo, empresas asociadas": {} + }, + "Reversi\u00f3n del deterioro de participaciones en instrumentos de patrimonio neto a largo plazo, empresas del grupo": { + "Reversi\u00f3n del deterioro de participaciones en instrumentos de patrimonio neto a largo plazo, empresas del grupo": {} + }, + "Reversi\u00f3n del deterioro de participaciones en instrumentos de patrimonio neto a largo plazo, otras empresas": { + "Reversi\u00f3n del deterioro de participaciones en instrumentos de patrimonio neto a largo plazo, otras empresas": {} + }, + "Reversi\u00f3n del deterioro de participaciones en instrumentos de patrimonio neto a largo plazo, otras partes vinculadas": { + "Reversi\u00f3n del deterioro de participaciones en instrumentos de patrimonio neto a largo plazo, otras partes vinculadas": {} + }, + "Reversi\u00f3n del deterioro de valores representativos de deuda a largo plazo, empresas asociadas": { + "Reversi\u00f3n del deterioro de valores representativos de deuda a largo plazo, empresas asociadas": {} + }, + "Reversi\u00f3n del deterioro de valores representativos de deuda a largo plazo, empresas del grupo": { + "Reversi\u00f3n del deterioro de valores representativos de deuda a largo plazo, empresas del grupo": {} + }, + "Reversi\u00f3n del deterioro de valores representativos de deuda a largo plazo, otras empresas": { + "Reversi\u00f3n del deterioro de valores representativos de deuda a largo plazo, otras empresas": {} + }, + "Reversi\u00f3n del deterioro de valores representativos de deuda a largo plazo, otras partes vinculadas": { + "Reversi\u00f3n del deterioro de valores representativos de deuda a largo plazo, otras partes vinculadas": {} + } + }, + "Reversi\u00f3n del deterioro del inmovilizado intangible": { + "Reversi\u00f3n del deterioro del inmovilizado intangible": {} + }, + "Reversi\u00f3n del deterioro del inmovilizado material": { + "Reversi\u00f3n del deterioro del inmovilizado material": {} + }, + "Reversi\u00f3n del deterioro del inmovilizado material y de bienes del Patrimonio Hist\u00f3rico": { + "Reversi\u00f3n del deterioro del inmovilizado material y de bienes del Patrimonio Hist\u00f3rico": {} + } + }, + "Ingresos financieros": { + "Beneficios en participaciones y valores representativos de deuda": { + "Beneficios en valores representativos de deuda a corto plazo, empresas asociadas": { + "Beneficios en valores representativos de deuda a corto plazo, empresas asociadas": {} + }, + "Beneficios en valores representativos de deuda a corto plazo, empresas del grupo": { + "Beneficios en valores representativos de deuda a corto plazo, empresas del grupo": {} + }, + "Beneficios en valores representativos de deuda a corto plazo, otras empresas": { + "Beneficios en valores representativos de deuda a corto plazo, otras empresas": {} + }, + "Beneficios en valores representativos de deuda a corto plazo, otras partes vinculadas": { + "Beneficios en valores representativos de deuda a corto plazo, otras partes vinculadas": {} + }, + "Beneficios en valores representativos de deuda a largo plazo, empresas asociadas": { + "Beneficios en valores representativos de deuda a largo plazo, empresas asociadas": {} + }, + "Beneficios en valores representativos de deuda a largo plazo, empresas del grupo": { + "Beneficios en valores representativos de deuda a largo plazo, empresas del grupo": {} + }, + "Beneficios en valores representativos de deuda a largo plazo, otras empresas": { + "Beneficios en valores representativos de deuda a largo plazo, otras empresas": {} + }, + "Beneficios en valores representativos de deuda a largo plazo, otras partes vinculadas": { + "Beneficios en valores representativos de deuda a largo plazo, otras partes vinculadas": {} + } + }, + "Beneficios por valoraci\u00f3n de instrumentos financieros por su valor razonable": { + "Beneficios de cartera de negociaci\u00f3n": { + "Beneficios de cartera de negociaci\u00f3n": {} + }, + "Beneficios de designados por la empresa": { + "Beneficios de designados por la empresa": {} + }, + "Beneficios de disponibles para la venta": { + "Beneficios de disponibles para la venta": {} + }, + "Beneficios de instrumentos de cobertura": { + "Beneficios de instrumentos de cobertura": {} + }, + "Beneficios por valoraci\u00f3n de instrumentos financieros por su valor razonable": {} + }, + "Diferencias positivas de cambio": { + "Diferencias positivas de cambio": {} + }, + "Ingresos de activos afectos y de derechos de reembolso relativos a retribuciones a largo plazo": { + "Ingresos de activos afectos y de derechos de reembolso relativos a retribuciones a largo plazo": {} + }, + "Ingresos de cr\u00e9ditos": { + "Ingresos de cr\u00e9ditos a corto plazo": { + "Ingresos de cr\u00e9ditos a corto plazo, empresas asociadas": { + "Ingresos de cr\u00e9ditos a corto plazo, empresas asociadas": {} + }, + "Ingresos de cr\u00e9ditos a corto plazo, empresas del grupo": { + "Ingresos de cr\u00e9ditos a corto plazo, empresas del grupo": {} + }, + "Ingresos de cr\u00e9ditos a corto plazo, otras empresas": { + "Ingresos de cr\u00e9ditos a corto plazo, otras empresas": {} + }, + "Ingresos de cr\u00e9ditos a corto plazo, otras partes vinculadas": { + "Ingresos de cr\u00e9ditos a corto plazo, otras partes vinculadas": {} + } + }, + "Ingresos de cr\u00e9ditos a largo plazo": { + "Ingresos de cr\u00e9ditos a largo plazo, empresas asociadas": { + "Ingresos de cr\u00e9ditos a largo plazo, empresas asociadas": {} + }, + "Ingresos de cr\u00e9ditos a largo plazo, empresas del grupo": { + "Ingresos de cr\u00e9ditos a largo plazo, empresas del grupo": {} + }, + "Ingresos de cr\u00e9ditos a largo plazo, otras empresas": { + "Ingresos de cr\u00e9ditos a largo plazo, otras empresas": {} + }, + "Ingresos de cr\u00e9ditos a largo plazo, otras partes vinculadas": { + "Ingresos de cr\u00e9ditos a largo plazo, otras partes vinculadas": {} + } + } + }, + "Ingresos de participaciones en instrumentos de patrimonio": { + "Ingresos de participaciones en instrumentos de patrimonio, empresas asociadas": { + "Ingresos de participaciones en instrumentos de patrimonio, empresas asociadas": {} + }, + "Ingresos de participaciones en instrumentos de patrimonio, empresas del grupo": { + "Ingresos de participaciones en instrumentos de patrimonio, empresas del grupo": {} + }, + "Ingresos de participaciones en instrumentos de patrimonio, otras empresas": { + "Ingresos de participaciones en instrumentos de patrimonio, otras empresas": {} + }, + "Ingresos de participaciones en instrumentos de patrimonio, otras partes vinculadas": { + "Ingresos de participaciones en instrumentos de patrimonio, otras partes vinculadas": {} + } + }, + "Ingresos de valores representativos de deuda": { + "Ingresos de valores representativos de deuda, empresas asociadas": { + "Ingresos de valores representativos de deuda, empresas asociadas": {} + }, + "Ingresos de valores representativos de deuda, empresas del grupo": { + "Ingresos de valores representativos de deuda, empresas del grupo": {} + }, + "Ingresos de valores representativos de deuda, otras empresas": { + "Ingresos de valores representativos de deuda, otras empresas": {} + }, + "Ingresos de valores representativos de deuda, otras partes vinculadas": { + "Ingresos de valores representativos de deuda, otras partes vinculadas": {} + } + }, + "Otros ingresos financieros": { + "Otros ingresos financieros": {} + } + }, + "Ingresos propios de la entidad": { + "Cuotas de asociados y afiliados": { + "Cuotas de asociados y afiliados": {} + }, + "Cuotas de usuarios": { + "Cuotas de usuarios": {} + }, + "Ingresos de patrocinadores y colaboraciones": { + "Colaboraciones empresariales": { + "Colaboraciones empresariales": {} + }, + "Patrocinio": { + "Patrocinio": {} + }, + "Patrocinio publicitario": { + "Patrocinio publicitario": {} + } + }, + "Ingresos por reintegro de ayudas y asignaciones": { + "Ingresos por reintegro de ayudas y asignaciones": {} + }, + "Promociones de captaci\u00f3n de recursos": { + "Promociones de captaci\u00f3n de recursos": {} + } + }, + "Otros ingresos de gesti\u00f3n": { + "Ingresos de propiedad industrial cedida en explotaci\u00f3n": { + "Ingresos de propiedad industrial cedida en explotaci\u00f3n": {} + }, + "Ingresos por arrendamientos": { + "Ingresos por arrendamientos": {} + }, + "Ingresos por comisiones": { + "Ingresos por comisiones": {} + }, + "Ingresos por servicios al personal": { + "Ingresos por servicios al personal": {} + }, + "Ingresos por servicios diversos": { + "Ingresos por servicios diversos": {} + }, + "Resultados de operaciones en com\u00fan": { + "Beneficio atribuido (part\u00edcipe o asociado no gestor)": { + "Beneficio atribuido (part\u00edcipe o asociado no gestor)": {} + }, + "P\u00e9rdida transferido (gestor)": { + "P\u00e9rdida transferido (gestor)": {} + } + } + }, + "Subvenciones, donaciones y legados": { + "Otras subvenciones, donaciones y legados transferidos al resultado del ejercicio": { + "Otras subvenciones, donaciones y legados transferidos al resultado del ejercicio": {} + }, + "Subvenciones, donaciones y legados a la explotaci\u00f3n": { + "Subvenciones, donaciones y legados a la explotaci\u00f3n": {} + }, + "Subvenciones, donaciones y legados de capital transferidos al resultado del ejercicio": { + "Subvenciones, donaciones y legados de capital transferidos al resultado del ejercicio": {} + } + }, + "Trabajos realizados para la empresa": { + "Trabajos realizados en inversiones inmobiliarias": { + "Trabajos realizados en inversiones inmobiliarias": {} + }, + "Trabajos realizados para el inmovilizado intangible": { + "Trabajos realizados para el inmovilizado intangible": {} + }, + "Trabajos realizados para el inmovilizado material": { + "Trabajos realizados para el inmovilizado material": {} + }, + "Trabajos realizados para el inmovilizado material en curso": { + "Trabajos realizados para el inmovilizado material en curso": {} + } + }, + "Variaci\u00f3n de existencias": { + "Variaci\u00f3n de existencias de productos en curso": { + "Variaci\u00f3n de existencias de productos en curso": {} + }, + "Variaci\u00f3n de existencias de productos semiterminados": { + "Variaci\u00f3n de existencias de productos semiterminados": {} + }, + "Variaci\u00f3n de existencias de productos terminados": { + "Variaci\u00f3n de existencias de productos terminados": {} + }, + "Variaci\u00f3n de existencias de subproductos, residuos y materiales recuperados": { + "Variaci\u00f3n de existencias de subproductos, residuos y materiales recuperados": {} + } + }, + "Ventas de mercader\u00edas, de producci\u00f3n propia, de servicios, etc.": { + "\"Rappels\" sobre ventas": { + "\"Rappels\" sobre ventas de envases y embalajes": { + "\"Rappels\" sobre ventas de envases y embalajes": {} + }, + "\"Rappels\" sobre ventas de mercader\u00edas": { + "\"Rappels\" sobre ventas de mercader\u00edas": {} + }, + "\"Rappels\" sobre ventas de productos semiterminados": { + "\"Rappels\" sobre ventas de productos semiterminados": {} + }, + "\"Rappels\" sobre ventas de productos terminados": { + "\"Rappels\" sobre ventas de productos terminados": {} + }, + "\"Rappels\" sobre ventas de subproductos y residuos": { + "\"Rappels\" sobre ventas de subproductos y residuos": {} + } + }, + "Descuentos sobre ventas por pronto pago": { + "Descuentos sobre ventas por pronto pago de mercader\u00edas": { + "Descuentos sobre ventas por pronto pago de mercader\u00edas": {} + }, + "Descuentos sobre ventas por pronto pago de productos semiterminados": { + "Descuentos sobre ventas por pronto pago de productos semiterminados": {} + }, + "Descuentos sobre ventas por pronto pago de productos terminados": { + "Descuentos sobre ventas por pronto pago de productos terminados": {} + }, + "Descuentos sobre ventas por pronto pago de subproductos y residuos": { + "Descuentos sobre ventas por pronto pago de subproductos y residuos": {} + } + }, + "Devoluciones de ventas y operaciones similares": { + "Devoluciones de ventas de envases y embalajes": { + "Devoluciones de ventas de envases y embalajes": {} + }, + "Devoluciones de ventas de mercader\u00edas": { + "Devoluciones de ventas de mercader\u00edas": {} + }, + "Devoluciones de ventas de productos semiterminados": { + "Devoluciones de ventas de productos semiterminados": {} + }, + "Devoluciones de ventas de productos terminados": { + "Devoluciones de ventas de productos terminados": {} + }, + "Devoluciones de ventas de subproductos y residuos": { + "Devoluciones de ventas de subproductos y residuos": {} + } + }, + "Prestaciones de servicios": { + "Prestaciones de servicios Intracomunitarias": { + "Prestaciones de servicios Intracomunitarias": {} + }, + "Prestaciones de servicios en Espa\u00f1a": { + "Prestaciones de servicios en Espa\u00f1a": {} + }, + "Prestaciones de servicios fuera de la UE": { + "Prestaciones de servicios fuera de la UE": {} + } + }, + "Ventas de envases y embalajes": { + "Ventas de envases y embalajes Exportaci\u00f3n": { + "Ventas de envases y embalajes Exportaci\u00f3n": {} + }, + "Ventas de envases y embalajes Intracomunitarias": { + "Ventas de envases y embalajes Intracomunitarias": {} + }, + "Ventas de envases y embalajes en Espa\u00f1a": { + "Ventas de envases y embalajes en Espa\u00f1a": {} + } + }, + "Ventas de mercader\u00edas": { + "Ventas de mercader\u00edas Exportaci\u00f3n": { + "Ventas de mercader\u00edas Exportaci\u00f3n": {} + }, + "Ventas de mercader\u00edas Intracomunitarias": { + "Ventas de mercader\u00edas Intracomunitarias": {} + }, + "Ventas de mercader\u00edas en Espa\u00f1a": { + "Ventas de mercader\u00edas en Espa\u00f1a": {} + } + }, + "Ventas de productos semiterminados": { + "Ventas de productos semiterminados Exportaci\u00f3n": { + "Ventas de productos semiterminados Exportaci\u00f3n": {} + }, + "Ventas de productos semiterminados Intracomunitarias": { + "Ventas de productos semiterminados Intracomunitarias": {} + }, + "Ventas de productos semiterminados en Espa\u00f1a": { + "Ventas de productos semiterminados en Espa\u00f1a": {} + } + }, + "Ventas de productos terminados": { + "Ventas de productos terminados Exportaci\u00f3n": { + "Ventas de productos terminados Exportaci\u00f3n": {} + }, + "Ventas de productos terminados Intracomunitarias": { + "Ventas de productos terminados Intracomunitarias": {} + }, + "Ventas de productos terminados en Espa\u00f1a": { + "Ventas de productos terminados en Espa\u00f1a": {} + } + }, + "Ventas de subproductos y residuos": { + "Ventas de subproductos y residuos Exportaci\u00f3n": { + "Ventas de subproductos y residuos Exportaci\u00f3n": {} + }, + "Ventas de subproductos y residuos Intracomunitarias": { + "Ventas de subproductos y residuos Intracomunitarias": {} + }, + "Ventas de subproductos y residuos en Espa\u00f1a": { + "Ventas de subproductos y residuos en Espa\u00f1a": {} + } + } + } + }, + "name": "Plan General Contable 2008", + "parent_id": null + } +} \ No newline at end of file diff --git a/erpnext/accounts/doctype/account/chart_of_accounts/et_l10n_et.json b/erpnext/accounts/doctype/account/chart_of_accounts/et_l10n_et.json new file mode 100644 index 0000000000..b65411d77a --- /dev/null +++ b/erpnext/accounts/doctype/account/chart_of_accounts/et_l10n_et.json @@ -0,0 +1,180 @@ +{ + "country_code": "et", + "name": "Ethiopia Tax and Account Chart Template", + "tree": { + "ASSETS": { + "Cash and Cash Equivalents": { + "Cash at bank in foreigh currency": {}, + "Cash on hand and at bank": {}, + "Investments current assets": {}, + "Letter of Credit restricted account": {} + }, + "Fixed Assets": { + "Construction in Progress": { + "Construction of buildings": {}, + "Construction of infrastructure": {} + }, + "Property and Equipment": { + "Aircraft, boats, etc": {}, + "Buildings": {}, + "Furnishings and fixtures": {}, + "Infrastructure": {}, + "Livestock and tansport animals": {}, + "Plant machinery and equipment": {}, + "Vehicles and other vehicular transport": {} + } + }, + "Goods in Transit": {}, + "Investments": {}, + "Long Term Loans": {}, + "Production Stock": { + "Finished Goods": {}, + "Work in Progress": {} + }, + "Receivables": { + "Accounts Receivable": { + "Advance to staff": {}, + "Cash Registers": {}, + "Cash shortage": {}, + "Suspense": {}, + "Trade Debtors": {}, + "VAT Receivable on Purchases": {}, + "VAT Withholding Receivable on Sales": {}, + "Withholding Receivable on Sales": {} + }, + "Other Debtors": {}, + "Prepayments": { + "Advance to consultant": {}, + "Advance to contractors": {}, + "Advance to supplier": {} + } + }, + "Stock": {} + }, + "COST OF GOODS SOLD": { + "Cost of Goods and Services": {}, + "Inventory Adjustments": {}, + "Other": {}, + "Purchase Returns and Allowances": {} + }, + "EXPENSES": { + "FIXED ASSETS AND CONSTRUCTION": { + "Construction": { + "Construction of buildings": {}, + "Construction of infrastructure": {}, + "Pre-construction activities": {} + }, + "Fixed Assets": { + "Depreciation of buildings, furnishings and fixtures": {}, + "Depreciation of livestock and transport animals": {}, + "Depreciation of plant, machinery and equipment": {}, + "Depreciation of vehicles and other vehicular transport": {} + } + }, + "GOODS AND SERVICES": { + "Contracted Services": { + "Advertising": {}, + "Contracted professional services": {}, + "Electricity charges": {}, + "Fees and charges": {}, + "Freight": {}, + "Insurance": {}, + "Rent": {}, + "Telecommunication charges": {}, + "Water and other utilities": {} + }, + "Goods and Supplies": { + "Agriculture, forestry and marine inputs": {}, + "Educational supplies": {}, + "Food": {}, + "Fuel and lubricants": {}, + "Medical supplies": {}, + "Miscellaneous equipment": {}, + "Office supplies": {}, + "Other material and supplies": {}, + "Printing": {}, + "Research and development supplies": {}, + "Uniforms, clothing, bedding": {}, + "Veterinary supplies and drugs": {} + }, + "Maintenance and Repair Services": { + "Maintenance and repair of buildings, furnishings and fixtures": {}, + "Maintenance and repair of infrastructure": {}, + "Maintenance and repair of plant, machinery, and equipment": {}, + "Maintenance and repair of vehicles and other transport": {} + }, + "Training Services": { + "External training": {}, + "Local training": {} + }, + "Travelling and Official Entertainment Services": { + "Official entertainment": {}, + "Per diem": {}, + "Transport fees": {} + } + }, + "OTHER PAYMENTS": { + "Debt Payments": { + "Payments of interest and bank charges on foreign debt": {}, + "Payments of interest and bank charges on local debt": {}, + "Payments on the principal of foreign debt": {}, + "Payments on the principal of local debt": {} + } + }, + "PERSONNEL SERVICES": { + "Allowances/benefits": { + "Allowances to contract staff": {}, + "Allowances to external contract staff": {}, + "Allowances to permanent staff": {} + }, + "Compensation": { + "Miscellaneous payments to staff": {}, + "Salaries to permanent staff": {}, + "Wages to casual staff": {}, + "Wages to contract staff": {}, + "Wages to external contract staff": {} + }, + "Pension Contributions": { + "Contribution to permanent staff pensions": {} + } + } + }, + "LIABILITIES": { + "Long-Term Debt": { + "Foreign Loans": { + "Commercial Loan": {} + }, + "Local Loans": { + "Commercial Loan": {} + } + }, + "Payables": { + "Accounts Payable": { + "Federal Income Tax": {}, + "Grace period payables": {}, + "Pension contribution payable": {}, + "Salary payable": {}, + "Trade Creditors": {}, + "VAT Payable": {}, + "Witholding Payable": {} + }, + "Deposits": { + "Other deposits": {} + }, + "Retentions": { + "Retention on contract": {} + } + } + }, + "NET ASSETS/EQUITY": { + "Profit and loss account": {}, + "Reserves": {}, + "Share capital / equity": {} + }, + "REVENUE": { + "Sales of Goods and Services": {} + }, + "name": "Ethiopia", + "parent_id": null + } +} \ No newline at end of file diff --git a/erpnext/accounts/doctype/account/chart_of_accounts/fr_l10n_fr_pcg_chart_template.json b/erpnext/accounts/doctype/account/chart_of_accounts/fr_l10n_fr_pcg_chart_template.json new file mode 100644 index 0000000000..52b8fac7c6 --- /dev/null +++ b/erpnext/accounts/doctype/account/chart_of_accounts/fr_l10n_fr_pcg_chart_template.json @@ -0,0 +1,1287 @@ +{ + "country_code": "fr", + "name": "Plan Comptable G\u00e9n\u00e9ral (France)", + "tree": { + "Comptes de bilan": { + "Comptes d'immobilisations": { + "Amortissement des immobilisations": { + "Amortissements des immobilisations corporelles": { + "Agencements am\u00e9nagements de terrains (m\u00eame ventilation que celle du compte 212)": {}, + "Autres immobilisations corporelles (m\u00eame ventilation que celle du compte 218)": {}, + "Constructions (m\u00eame ventilation que celle du compte 213)": {}, + "Constructions sur sol d'autrui (m\u00eame ventilation que celle du compte 214)": {}, + "Installations mat\u00e9riel et outillage industriels (m\u00eame ventilation que celle du compte 215)": {}, + "Terrains de gisement": {} + }, + "Amortissements des immobilisations incorporelles": { + "Autres immobilisations incorporelles": {}, + "Concessions et droits similaires, brevets, licences, logiciels, droits et valeurs similaires": {}, + "Fonds commercial": {}, + "Frais d'\u00e9tablissement (m\u00eame ventilation que celle du compte 201) ": {}, + "Frais de recherche et de d\u00e9veloppement ": {} + }, + "Amortissements des immobilisations mises en concession": {} + }, + "Autres immobilisations financi\u00e8res": { + "Actions propres ou parts propres": { + "Actions propres ou parts propres": {}, + "Actions propres ou parts propres en voie d'annulation": {} + }, + "Autres cr\u00e9ances immobilis\u00e9es": { + "Cr\u00e9ances diverses": {}, + "Int\u00e9r\u00eats courus": { + "Sur cr\u00e9ances diverses": {}, + "Sur d\u00e9p\u00f4ts et cautionnements": {}, + "Sur pr\u00eats": {}, + "Sur titres immobilis\u00e9s (droits de cr\u00e9ance)": {} + } + }, + "D\u00e9p\u00f4ts et cautionnements vers\u00e9s": { + "Cautionnements": {}, + "D\u00e9p\u00f4ts": {} + }, + "Pr\u00eats": { + "Autres pr\u00eats": {}, + "Pr\u00eats au personnel": {}, + "Pr\u00eats aux associ\u00e9s": {}, + "Pr\u00eats participatifs": {} + }, + "Titres immobilis\u00e9s (droit de cr\u00e9ance)": { + "Bons": {}, + "Obligations": {} + }, + "Titres immobilis\u00e9s autres que les titres immobilis\u00e9s de l'activit\u00e9 de portefeuille (droit de propri\u00e9t\u00e9)": { + "Actions": {}, + "Autres titres": {} + }, + "Titres immobilis\u00e9s de l'activit\u00e9 de portefeuille (TIAP)": {}, + "Versements restant \u00e0 effectuer sur titres immobilis\u00e9s non lib\u00e9r\u00e9s": {} + }, + "D\u00e9pr\u00e9ciation des immobilisations": { + "D\u00e9pr\u00e9ciations des autres immobilisations financi\u00e8res": { + "Autres cr\u00e9ances immobilis\u00e9es (m\u00eame ventilation que celle du compte 276)": {}, + "D\u00e9p\u00f4ts et cautionnements vers\u00e9s (m\u00eame ventilation que celle du compte 275)": {}, + "Pr\u00eats (m\u00eame ventilation que celle du compte 274)": {}, + "Titres immobilis\u00e9s - droit de cr\u00e9ance (m\u00eame ventilation que celle du compte 272) ": {}, + "Titres immobilis\u00e9s autres que les titres immobilis\u00e9s de l'activit\u00e9 de portefeuille - droit de propri\u00e9t\u00e9 (ventilation : 271)": {}, + "Titres immobilis\u00e9s de l'activit\u00e9 de portefeuille": {} + }, + "D\u00e9pr\u00e9ciations des immobilisations corporelles (m\u00eame ventilation que celle du compte 21)": { + "Terrains (autres que terrains de gisement)": {} + }, + "D\u00e9pr\u00e9ciations des immobilisations en cours": { + "Immobilisations corporelles en cours": {}, + "Immobilisations incorporelles en cours": {} + }, + "D\u00e9pr\u00e9ciations des immobilisations incorporelles": { + "Autres immobilisations incorporelles": {}, + "Droit au bail": {}, + "Fonds commercial": {}, + "Marques, proc\u00e9d\u00e9s, droits et valeurs similaires": {} + }, + "D\u00e9pr\u00e9ciations des immobilisations mises en concession": {}, + "Provisions pour d\u00e9pr\u00e9ciation des participations et cr\u00e9ances rattach\u00e9es \u00e0 des participations": { + "Autres formes de participation": {}, + "Cr\u00e9ances rattach\u00e9es \u00e0 des participations (m\u00eame ventilation que celle du compte 267)": {}, + "Cr\u00e9ances rattach\u00e9es \u00e0 des soci\u00e9t\u00e9s en participation (m\u00eame ventilation que celle du compte 268)": {}, + "Titres de participation": {} + } + }, + "Immobilisations corporelles": { + "Agencements et am\u00e9nagements de terrains (m\u00eame ventilation que celle du compte 211)": {}, + "Autres immobilisations corporelles": { + "Cheptel": {}, + "Emballages r\u00e9cup\u00e9rables": {}, + "Installations g\u00e9n\u00e9rales agencements am\u00e9nagements divers": {}, + "Mat\u00e9riel de bureau et mat\u00e9riel informatique ": {}, + "Mat\u00e9riel de transport": {}, + "Mobilier": {} + }, + "Constructions": { + "B\u00e2timents": { + "Autres ensembles immobiliers": { + "Affect\u00e9s aux op\u00e9rations non professionnelles (A, B, ...)": {}, + "Affect\u00e9s aux op\u00e9rations professionnelles (A, B, ...)": {} + }, + "Ensembles immobiliers administratifs et commerciaux (A, B, ...)": {}, + "Ensembles immobiliers industriels (A, B, ...)": {} + }, + "Installations g\u00e9n\u00e9rales agencements am\u00e9nagements des constructions (m\u00eame ventilation que celle du compte 2131)": {}, + "Ouvrages d'infrastructure": { + "Barrages": {}, + "Pistes d'a\u00e9rodromes": {}, + "Voies d'eau": {}, + "Voies de fer": {}, + "Voies de terre": {} + } + }, + "Constructions sur sol d'autrui (m\u00eame ventilation que celle du compte 213)": {}, + "Installations techniques mat\u00e9riels et outillages industriels": { + "Agencements et am\u00e9nagements du mat\u00e9riel et outillage industriels": {}, + "Installations complexes sp\u00e9cialis\u00e9es": { + "Sur sol d'autrui": {}, + "Sur sol propre": {} + }, + "Installations \u00e0 caract\u00e8re sp\u00e9cifique": { + "Sur sol d'autrui": {}, + "Sur sol propre": {} + }, + "Mat\u00e9riel industriel": {}, + "Outillage industriel": {} + }, + "Terrains": { + "Compte d'ordre sur immobilisations": {}, + "Sous-sols et sur-sols": {}, + "Terrains am\u00e9nag\u00e9s": {}, + "Terrains b\u00e2tis": { + "Autres ensembles immobiliers": { + "Affect\u00e9s aux op\u00e9rations non professionnelles (A, B, ...)": {}, + "Affect\u00e9s aux op\u00e9rations professionnelles (A, B, ...)": {} + }, + "Ensembles immobiliers administratifs et commerciaux (A, B, ...)": {}, + "Ensembles immobiliers industriels (A, B, ...)": {} + }, + "Terrains de gisement": { + "Carri\u00e8res": {} + }, + "Terrains nus": {} + } + }, + "Immobilisations en cours": { + "Avances et acomptes vers\u00e9s sur commandes d'immobilisations corporelles": { + "Autres immobilisations corporelles": {}, + "Constructions": {}, + "Installations techniques mat\u00e9riel et outillage industriels": {}, + "Terrains": {} + }, + "Avances et acomptes vers\u00e9s sur commandes d'immobilisations incorporelles": {}, + "Immobilisations corporelles en cours": { + "Autres immobilisations corporelles": {}, + "Constructions": {}, + "Installations techniques mat\u00e9riel et outillage industriels": {}, + "Terrains": {} + }, + "Immobilisations incorporelles en cours ": {} + }, + "Immobilisations incorporelles": { + "Autres immobilisations incorporelles": {}, + "Concessions et droits similaires, brevets, licences, marques, proc\u00e9d\u00e9s, logiciels, droits et valeurs similaires": {}, + "Droit au bail": {}, + "Fonds commercial": {}, + "Frais d'\u00e9tablissement": { + "Frais d'augmentation de capital et d'op\u00e9rations diverses (fusions, scissions, transformations)": {}, + "Frais de constitution": {}, + "Frais de premier \u00e9tablissement": { + "Frais de prospection": {}, + "Frais de publicit\u00e9": {} + } + }, + "Frais de recherche et de d\u00e9veloppement": {} + }, + "Immobilisations mises en concession": {}, + "Participations et cr\u00e9ances rattach\u00e9es \u00e0 des participations": { + "Autres formes de participation": {}, + "Cr\u00e9ances rattach\u00e9es \u00e0 des participations": { + "Autres cr\u00e9ances rattach\u00e9es \u00e0 des participations ": {}, + "Avances consolidables": {}, + "Cr\u00e9ances rattach\u00e9es \u00e0 des participations (groupe)": {}, + "Cr\u00e9ances rattach\u00e9es \u00e0 des participations (hors groupe)": {}, + "Int\u00e9r\u00eats courus": {}, + "Versements repr\u00e9sentatifs d'apports non capitalis\u00e9s (appel de fonds)": {} + }, + "Cr\u00e9ances rattach\u00e9es \u00e0 des soci\u00e9t\u00e9s en participation": { + "Int\u00e9r\u00eats courus": {}, + "Principal": {} + }, + "Titres de participation": { + "Actions": {}, + "Autres titres": {} + }, + "Titres \u00e9valu\u00e9s par \u00e9quivalence": {}, + "Versements restant \u00e0 effectuer sur titres de participation non lib\u00e9r\u00e9s": {} + }, + "Parts dans des entreprises li\u00e9es et cr\u00e9ances dans des entreprises li\u00e9es": {} + }, + "Comptes de capitaux": { + "Capital et r\u00e9serves": { + "Actionnaires: capital souscrit - non appel\u00e9": {}, + "Capital": { + "Capital souscrit - appel\u00e9 non vers\u00e9": {}, + "Capital souscrit - appel\u00e9 vers\u00e9": { + "Capital amorti": {}, + "Capital non amorti": {} + }, + "Capital souscrit - non appel\u00e9": {}, + "Capital souscrit soumis \u00e0 des r\u00e9glementations particuli\u00e8res": {} + }, + "Compte de l'exploitant": {}, + "Primes li\u00e9es au capital social": { + "Bons de souscription d'actions": {}, + "Primes d'apport": {}, + "Primes d'\u00e9mission": {}, + "Primes de conversion d'obligations en actions": {}, + "Primes de fusion": {} + }, + "R\u00e9serves": { + "Autres r\u00e9serves": { + "R\u00e9serve de propre assureur": {}, + "R\u00e9serves diverses": {} + }, + "R\u00e9serve l\u00e9gale": { + "Plus-values nettes \u00e0 long terme": {}, + "R\u00e9serve l\u00e9gale proprement dite": {} + }, + "R\u00e9serves indisponibles": {}, + "R\u00e9serves r\u00e9glement\u00e9es": { + "Autres r\u00e9serves r\u00e9glement\u00e9es": {}, + "Plus-values nettes \u00e0 long terme": {}, + "R\u00e9serves cons\u00e9cutives \u00e0 l'octroi de subventions d'investissement": {} + }, + "R\u00e9serves statutaires ou contractuelles": {} + }, + "\u00c9carts d'\u00e9quivalence": {}, + "\u00c9carts de r\u00e9\u00e9valuation": { + "Autres \u00e9carts de r\u00e9\u00e9valuation en France": {}, + "Autres \u00e9carts de r\u00e9\u00e9valuation \u00e0 l'\u00e9tranger": {}, + "R\u00e9serve de r\u00e9\u00e9valuation": {}, + "R\u00e9serve sp\u00e9ciale de r\u00e9\u00e9valuation": {}, + "\u00c9cart de r\u00e9\u00e9valuation libre": {}, + "\u00c9carts de r\u00e9\u00e9valuation (autres op\u00e9rations l\u00e9gales)": {} + } + }, + "Comptes de liaison des \u00e9tablissements et soci\u00e9t\u00e9s en participation": { + "Biens et prestations de services \u00e9chang\u00e9s entre \u00e9tablissements (charges)": {}, + "Biens et prestations de services \u00e9chang\u00e9s entre \u00e9tablissements (produits)": {}, + "Comptes de liaison des soci\u00e9t\u00e9s en participation": {}, + "Comptes de liaison des \u00e9tablissements": {} + }, + "Dettes rattach\u00e9es \u00e0 des participations": { + "Dettes rattach\u00e9es \u00e0 des participations (groupe)": {}, + "Dettes rattach\u00e9es \u00e0 des participations (hors groupe)": {}, + "Dettes rattach\u00e9es \u00e0 des soci\u00e9t\u00e9s en participation": { + "Int\u00e9r\u00eats courus": {}, + "Principal": {} + } + }, + "Emprunts et dettes assimil\u00e9es": { + "Autres emprunts et dettes assimil\u00e9es": { + "Autres dettes": {}, + "Autres emprunts": {}, + "Int\u00e9r\u00eats courus": { + "Sur autres emprunts et dettes assimil\u00e9es": {}, + "Sur autres emprunts obligataires": {}, + "Sur d\u00e9p\u00f4ts et cautionnements re\u00e7us": {}, + "Sur emprunts aupr\u00e8s des \u00e9tablissements de cr\u00e9dit": {}, + "Sur emprunts et dettes assortis de conditions particuli\u00e8res": {}, + "Sur emprunts obligataires convertibles ": {}, + "Sur participation des salari\u00e9s aux r\u00e9sultats": {} + }, + "Rentes viag\u00e8res capitalis\u00e9es": {} + }, + "Autres emprunts obligataires ": {}, + "D\u00e9p\u00f4ts et cautionnements re\u00e7us": { + "Cautionnements": {}, + "D\u00e9p\u00f4ts": {} + }, + "Emprunts aupr\u00e8s des \u00e9tablissements de cr\u00e9dit": {}, + "Emprunts et dettes assortis de conditions particuli\u00e8res": { + "Avances conditionn\u00e9es de l'\u00c9tat": {}, + "Emissions de titres participatifs": {}, + "Emprunts participatifs": {} + }, + "Emprunts obligataires convertibles": {}, + "Participation des salari\u00e9s aux r\u00e9sultats": { + "Comptes bloqu\u00e9s": {}, + "Fonds de participation": {} + }, + "Primes de remboursement des obligations": {} + }, + "Provisions": { + "Autres provisions pour charges": { + "Provisions pour remises en \u00e9tat": {} + }, + "Provisions pour charges \u00e0 r\u00e9partir sur plusieurs exercices": { + "Provisions pour gros entretien ou grandes r\u00e9visions ": {} + }, + "Provisions pour imp\u00f4ts": {}, + "Provisions pour pensions et obligations similaires": {}, + "Provisions pour renouvellement des immobilisations (entreprises concessionnaires)": {}, + "Provisions pour restructurations": {}, + "Provisions pour risques": { + "Autres provisions pour risques": {}, + "Provisions pour amendes et p\u00e9nalit\u00e9s": {}, + "Provisions pour garanties donn\u00e9es aux clients": {}, + "Provisions pour litiges": {}, + "Provisions pour pertes de change": {}, + "Provisions pour pertes sur contrats": {}, + "Provisions pour pertes sur march\u00e9s \u00e0 terme": {} + } + }, + "Provisions r\u00e9glement\u00e9es": { + "Amortissements d\u00e9rogatoires": {}, + "Autres provisions r\u00e9glement\u00e9es": {}, + "Plus-values r\u00e9investies": {}, + "Provision sp\u00e9ciale de r\u00e9\u00e9valuation": {}, + "Provisions r\u00e9glement\u00e9es relatives aux autres \u00e9l\u00e9ments de l'actif": {}, + "Provisions r\u00e9glement\u00e9es relatives aux immobilisations": { + "Provisions pour investissement (participation des salari\u00e9s)": {}, + "Provisions reconstitution des gisements miniers et p\u00e9troliers": {} + }, + "Provisions r\u00e9glement\u00e9es relatives aux stocks": { + "Fluctuation des cours": {}, + "Hausse des prix": {} + } + }, + "Report \u00e0 nouveau (solde cr\u00e9diteur ou d\u00e9biteur)": { + "Report \u00e0 nouveau (solde cr\u00e9diteur)": {}, + "Report \u00e0 nouveau (solde d\u00e9biteur)": {} + }, + "R\u00e9sultat de l'exercice (b\u00e9n\u00e9fice ou perte)": { + "R\u00e9sultat de l'exercice (b\u00e9n\u00e9fice)": {}, + "R\u00e9sultat de l'exercice (perte)": {} + }, + "Subventions d'investissement": { + "Autres subventions d'investissement (m\u00eame ventilation que celle du compte 131)": {}, + "Subventions d'investissement inscrites au compte de r\u00e9sultat": { + "Autres subventions d'investissement (m\u00eame ventilation que celle du compte 1391)": {}, + "Subventions d'\u00e9quipement": { + "Autres": {}, + "Collectivit\u00e9s publiques": {}, + "Communes": {}, + "D\u00e9partements": {}, + "Entreprises et organismes priv\u00e9s ": {}, + "Entreprises publiques": {}, + "Etat": {}, + "R\u00e9gions": {} + } + }, + "Subventions d'\u00e9quipement": { + "Autres": {}, + "Collectivit\u00e9s publiques": {}, + "Communes": {}, + "D\u00e9partements": {}, + "Entreprises et organismes priv\u00e9s": {}, + "Entreprises publiques": {}, + "R\u00e9gions": {}, + "\u00c9tat": {} + } + } + }, + "Comptes de stocks et d'en-cours": { + "Autres approvisionnements": { + "Emballages": { + "Emballages perdus": {}, + "Emballages r\u00e9cup\u00e9rables non identifiables": {}, + "Emballages \u00e0 usage mixte": {} + }, + "Fournitures consommables": { + "Combustibles": {}, + "Fournitures d'atelier et d usine": {}, + "Fournitures de bureau": {}, + "Fournitures de magasin": {}, + "Produits d'entretien": {} + }, + "Mati\u00e8res consommables": { + "Mati\u00e8re (ou groupe) C": {}, + "Mati\u00e8re (ou groupe) D": {} + } + }, + "En-cours de production de biens": { + "Produits en cours": { + "Produit en cours P 1": {}, + "Produit en cours P 2": {} + }, + "Travaux en cours": { + "Travaux en cours T 1": {}, + "Travaux en cours T 2": {} + } + }, + "En-cours de production de services": { + "Prestations de services en cours": { + "Prestations de services S 1": {}, + "Prestations de services S 2": {} + }, + "\u00c9tudes en cours": { + "\u00c9tudes en cours E 1": {}, + "\u00c9tudes en cours E 2": {} + } + }, + "Mati\u00e8res premi\u00e8res (et fourniture)": { + "Fournitures A, B, C, ..": {}, + "Mati\u00e8re (ou groupe) A": {}, + "Mati\u00e8re (ou groupe) B": {} + }, + "Provisions pour d\u00e9pr\u00e9ciation des stocks et en-cours": { + "Provisions pour d\u00e9pr\u00e9ciation des autres approvisionnements": { + "Emballages (m\u00eame ventilation que celle du compte 326)": {}, + "Fournitures consommables (m\u00eame ventilation que celle du compte 322)": {}, + "Mati\u00e8res consommables (m\u00eame ventilation que celle du compte 321)": {} + }, + "Provisions pour d\u00e9pr\u00e9ciation des en-cours de production de biens": { + "Produits en cours (m\u00eame ventilation que celle du compte 331)": {}, + "Travaux en cours (m\u00eame ventilation que celle du compte 335)": {} + }, + "Provisions pour d\u00e9pr\u00e9ciation des en-cours de production de services": { + "Prestations de services en cours (m\u00eame ventilation que celle du compte 345)": {}, + "\u00c9tudes en cours (m\u00eame ventilation que celle du compte 341)": {} + }, + "Provisions pour d\u00e9pr\u00e9ciation des mati\u00e8res premi\u00e8res (et fournitures)": { + "Fournitures A, B, C, ..": {}, + "Mati\u00e8res (ou groupe) A": {}, + "Mati\u00e8res (ou groupe) B": {} + }, + "Provisions pour d\u00e9pr\u00e9ciation des stocks de marchandises": { + "Marchandises (ou groupe) A": {}, + "Marchandises (ou groupe) B": {} + }, + "Provisions pour d\u00e9pr\u00e9ciation des stocks de produits": { + "Produits finis (m\u00eame ventilation que celle du compte 355)": {}, + "Produits interm\u00e9diaires (m\u00eame ventilation que celle du compte 351)": {} + } + }, + "Stocks de marchandises": { + "Marchandises (ou groupe) A": {}, + "Marchandises (ou groupe) B": {} + }, + "Stocks de produits": { + "Produits finis": { + "Produits finis (ou groupe) A": {}, + "Produits finis (ou groupe) B": {} + }, + "Produits interm\u00e9diaires": { + "Produits interm\u00e9diaires (ou groupe) A ": {}, + "Produits interm\u00e9diaires (ou groupe) B": {} + }, + "Produits r\u00e9siduels (ou mati\u00e8res de r\u00e9cup\u00e9ration)": { + "D\u00e9chets": {}, + "Mati\u00e8res de r\u00e9cup\u00e9ration": {}, + "Rebuts": {} + } + }, + "Stocks en voie d'acheminement": {}, + "Stocks provenant d'immobilisations": {} + }, + "Comptes de tiers": { + "Clients et comptes rattach\u00e9s": { + "Clients": { + "Clients - Retenues de garantie": { + "account_type": "Receivable" + }, + "Clients - Ventes de biens ou de prestations de services": { + "account_type": "Receivable" + } + }, + "Clients - Effets \u00e0 recevoir": { + "account_type": "Receivable" + }, + "Clients - Produits non encore factur\u00e9s": { + "Clients - Factures \u00e0 \u00e9tablir ": { + "account_type": "Receivable" + }, + "Clients - Int\u00e9r\u00eats courus": { + "account_type": "Receivable" + } + }, + "Clients cr\u00e9diteurs": { + "Clients - Autres avoirs ": {}, + "Clients - Avances et acomptes re\u00e7us sur commandes": {}, + "Clients - Dettes pour emballages et mat\u00e9riels consign\u00e9s ": {}, + "Rabais, remises, ristournes \u00e0 accorder et autres avoirs \u00e0 \u00e9tablir": {} + }, + "Clients douteux ou litigieux": { + "account_type": "Receivable" + }, + "Clients et comptes rattach\u00e9s ": { + "account_type": "Receivable" + } + }, + "Comptes de r\u00e9gularisation": { + "Charges constat\u00e9es d'avance": { + "account_type": "Receivable" + }, + "Charges \u00e0 r\u00e9partir sur plusieurs exercices ": { + "Frais d'\u00e9mission des emprunts": { + "account_type": "Receivable" + } + }, + "Comptes de r\u00e9partition p\u00e9riodique des charges et des produits": { + "Charges": {}, + "Produits": { + "account_type": "Receivable" + } + }, + "Produits constat\u00e9s d'avance": {}, + "Quotas d'\u00e9mission allou\u00e9s par l'\u00c9tat": { + "account_type": "Receivable" + } + }, + "Comptes transitoires ou d'attente": { + "Autres comptes transitoires": {}, + "Comptes d'attente 1": { + "account_type": "Receivable" + }, + "Comptes d'attente 2": { + "account_type": "Receivable" + }, + "Comptes d'attente 3": { + "account_type": "Receivable" + }, + "Comptes d'attente 4": { + "account_type": "Receivable" + }, + "Comptes d'attente 5": { + "account_type": "Receivable" + }, + "Diff\u00e9rences de conversion - ACTIF": { + "Augmentation des dettes": { + "account_type": "Receivable" + }, + "Diff\u00e9rences compens\u00e9es par couverture de change": { + "account_type": "Receivable" + }, + "Diminution des cr\u00e9ances": { + "account_type": "Receivable" + } + }, + "Diff\u00e9rences de conversion - PASSIF": { + "Augmentation des cr\u00e9ances": {}, + "Diff\u00e9rences compens\u00e9es par couverture de change": {}, + "Diminution des dettes": {} + } + }, + "D\u00e9biteurs divers et cr\u00e9diteurs divers": { + "Autres comptes d\u00e9biteurs ou cr\u00e9diteurs": {}, + "Cr\u00e9ances sur cessions d'immobilisations": { + "account_type": "Receivable" + }, + "Cr\u00e9ances sur cessions de valeurs mobili\u00e8res de placement": { + "account_type": "Receivable" + }, + "Dettes sur acquisitions de valeurs mobili\u00e8res de placement": {}, + "Divers - Charges \u00e0 payer et produits \u00e0 recevoir": { + "Charges \u00e0 payer": {}, + "Produits \u00e0 recevoir": { + "account_type": "Receivable" + } + } + }, + "D\u00e9pr\u00e9ciations des comptes de tiers": { + "D\u00e9pr\u00e9ciation des comptes de clients": {}, + "D\u00e9pr\u00e9ciation des comptes du groupe et des associ\u00e9s": { + "Comptes courants des associ\u00e9s": {}, + "Comptes du groupe": {}, + "Op\u00e9rations faites en commun et en GIE": {} + }, + "D\u00e9pr\u00e9ciations des comptes de d\u00e9biteurs divers": { + "Autres comptes d\u00e9biteurs": { + "account_type": "Receivable" + }, + "Cr\u00e9ances sur cessions d'immobilisations": { + "account_type": "Receivable" + }, + "Cr\u00e9ances sur cessions de valeurs mobili\u00e8res de placement": { + "account_type": "Receivable" + } + } + }, + "Etat et autres collectivit\u00e9s publiques": { + "Autres imp\u00f4ts, taxes et versements assimil\u00e9s": {}, + "Obligations cautionn\u00e9es": {}, + "Op\u00e9rations particuli\u00e8res avec l'\u00c9tat, les collectivit\u00e9s publiques, les organismes internationaux": { + "Cr\u00e9ances sur l'\u00c9tat r\u00e9sultant de la suppression de la r\u00e8gle du d\u00e9calage d'un mois en mati\u00e8re de TVA": { + "account_type": "Receivable" + }, + "Int\u00e9r\u00eats courus sur cr\u00e9ances figurant au compte 4431": {} + }, + "Quotas d'\u00e9mission \u00e0 restituer \u00e0 l'\u00c9tat": {}, + "\u00c9tat - Charges \u00e0 payer et produits \u00e0 recevoir": { + "Charges fiscales sur cong\u00e9s \u00e0 payer ": {}, + "Charges \u00e0 payer": {}, + "Produits \u00e0 recevoir": {} + }, + "\u00c9tat - Imp\u00f4ts sur les b\u00e9n\u00e9fices": {}, + "\u00c9tat - Subventions \u00e0 recevoir": { + "Avances sur subventions": { + "account_type": "Receivable" + }, + "Subventions d'exploitation": { + "account_type": "Receivable" + }, + "Subventions d'investissement": { + "account_type": "Receivable" + }, + "Subventions d'\u00e9quilibre": { + "account_type": "Receivable" + } + }, + "\u00c9tat - Taxes sur le chiffre d'affaires": { + "TVA due intracommunautaire": { + "TVA due intracommunautaire (Autre taux)": {}, + "TVA due intracommunautaire (Taux Interm\u00e9diaire)": {}, + "TVA due intracommunautaire (Taux Normal)": {} + }, + "Taxes sur le chiffre d'affaires collect\u00e9es par l'entreprise": { + "TVA collect\u00e9e": { + "TVA collect\u00e9e (Autre taux)": {}, + "TVA collect\u00e9e (Taux Interm\u00e9diaire)": {}, + "TVA collect\u00e9e (Taux Normal)": {} + }, + "Taxes assimil\u00e9es \u00e0 la TVA": {} + }, + "Taxes sur le chiffre d'affaires d\u00e9ductibles": { + "Cr\u00e9dit de TVA \u00e0 reporter": {}, + "TVA d\u00e9ductible intracommunautaire": {}, + "TVA sur autres biens et services": {}, + "TVA sur immobilisations": {}, + "TVA transf\u00e9r\u00e9e par d'autres entreprises": {}, + "Taxes assimil\u00e9es \u00e0 la TVA": {} + }, + "Taxes sur le chiffre d'affaires \u00e0 d\u00e9caisser": { + "TVA \u00e0 d\u00e9caisser": {}, + "Taxes assimil\u00e9es \u00e0 la TVA": {} + }, + "Taxes sur le chiffre d'affaires \u00e0 r\u00e9gulariser ou en attente": { + "Acomptes - R\u00e9gime du forfait": {}, + "Acomptes - R\u00e9gime simplifi\u00e9 d'imposition": {}, + "Remboursement de taxes sur le chiffre d'affaires demand\u00e9": {}, + "TVA r\u00e9cup\u00e9r\u00e9e d'avance": {}, + "Taxes sur le chiffre d'affaires sur factures non parvenues": {}, + "Taxes sur le chiffre d'affaires sur factures \u00e0 \u00e9tablir": {} + } + }, + "\u00c9tat -Imp\u00f4ts et taxes recouvrables sur des tiers ": { + "Associ\u00e9s": {}, + "Obligataires": {} + } + }, + "Fournisseurs et comptes rattach\u00e9s": { + "Fournisseurs": { + "Fournisseurs - Achats de biens et prestations de services": { + "account_type": "Payable" + }, + "Fournisseurs - Retenues de garantie": { + "account_type": "Payable" + } + }, + "Fournisseurs - Effets \u00e0 payer": { + "account_type": "Payable" + }, + "Fournisseurs - Factures non parvenues": { + "Fournisseurs": { + "account_type": "Payable" + }, + "Fournisseurs - Int\u00e9r\u00eats courus": { + "account_type": "Payable" + }, + "Fournisseurs d'immobilisations ": { + "account_type": "Payable" + } + }, + "Fournisseurs d'immobilisations": { + "Fournisseurs - Achats d'immobilisations": { + "account_type": "Payable" + }, + "Fournisseurs d'immobilisations - Retenues de garantie": { + "account_type": "Payable" + } + }, + "Fournisseurs d'immobilisations - Effets \u00e0 payer": { + "account_type": "Payable" + }, + "Fournisseurs d\u00e9biteurs": { + "Fournisseurs - Autres avoirs": { + "Fournisseurs d'exploitation": {}, + "Fournisseurs d'immobilisations": {} + }, + "Fournisseurs - Avances et acomptes vers\u00e9s sur commandes": {}, + "Fournisseurs - Cr\u00e9ances pour emballages et mat\u00e9riel \u00e0 rendre": {}, + "Rabais, remises, ristournes \u00e0 obtenir et autres avoirs non encore re\u00e7us": {} + }, + "Fournisseurs et comptes rattach\u00e9s ": { + "account_type": "Payable" + } + }, + "Groupe et associ\u00e9s": { + "Associ\u00e9s - Comptes courants": { + "Int\u00e9r\u00eats courus": { + "account_type": "Payable" + }, + "Principal": { + "account_type": "Payable" + }, + "account_type": "Payable" + }, + "Associ\u00e9s - Dividendes \u00e0 payer": {}, + "Associ\u00e9s - Op\u00e9rations faites en commun et en GIE": { + "Int\u00e9r\u00eats courus": { + "account_type": "Receivable" + }, + "Op\u00e9rations courantes": { + "account_type": "Receivable" + } + }, + "Associ\u00e9s - Op\u00e9rations sur le capital": { + "Actionnaires d\u00e9faillants": { + "account_type": "Receivable" + }, + "Apporteurs - Capital appel\u00e9, non vers\u00e9": { + "Actionnaires - Capital souscrit et appel\u00e9, non vers\u00e9": { + "account_type": "Receivable" + }, + "Associ\u00e9s - Capital appel\u00e9, non vers\u00e9": { + "account_type": "Receivable" + } + }, + "Associ\u00e9s - Capital \u00e0 rembourser": { + "account_type": "Receivable" + }, + "Associ\u00e9s - Comptes d'apport en soci\u00e9t\u00e9": { + "Apports en nature": { + "account_type": "Receivable" + }, + "Apports en num\u00e9raire": { + "account_type": "Receivable" + } + }, + "Associ\u00e9s - Versements anticip\u00e9s": { + "account_type": "Receivable" + }, + "Associ\u00e9s - Versements re\u00e7us sur augmentation de capital": { + "account_type": "Receivable" + } + }, + "Groupe": { + "account_type": "Receivable" + } + }, + "Personnel et comptes rattach\u00e9s": { + "Comit\u00e9s d'entreprise d'\u00e9tablissement ": {}, + "Participation des salari\u00e9s aux r\u00e9sultats": { + "Comptes courants": {}, + "R\u00e9serve sp\u00e9ciale": {} + }, + "Personnel - Avances et acomptes": { + "account_type": "Receivable" + }, + "Personnel - Charges \u00e0 payer et produits \u00e0 recevoir": { + "Autres charges \u00e0 payer": {}, + "Dettes provisionn\u00e9es pour cong\u00e9s \u00e0 payer": {}, + "Dettes provisionn\u00e9es pour participation des salari\u00e9s aux r\u00e9sultats": {}, + "Produits \u00e0 recevoir": { + "account_type": "Receivable" + } + }, + "Personnel - D\u00e9p\u00f4ts": {}, + "Personnel - Oppositions": {}, + "Personnel - R\u00e9mun\u00e9rations dues": {} + }, + "S\u00e9curit\u00e9 Sociale et autres organismes sociaux": { + "Autres organismes sociaux": {}, + "Organismes sociaux - Charges \u00e0 payer et produits \u00e0 recevoir": { + "Autres charges \u00e0 payer": {}, + "Charges sociales sur cong\u00e9s \u00e0 payer ": {}, + "Produits \u00e0 recevoir": { + "account_type": "Receivable" + } + }, + "S\u00e9curit\u00e9 Sociale": {} + } + }, + "Comptes financiers": { + "Banques \u00e9tablissements financiers et assimil\u00e9s": { + "Autres organismes financiers": { + "account_type": "Cash" + }, + "Banques": { + "Comptes en devises": { + "account_type": "Cash" + }, + "Comptes en monnaie nationale": {} + }, + "Caisses du Tr\u00e9sor et des \u00e9tablissements publics": { + "account_type": "Cash" + }, + "Ch\u00e8ques postaux": { + "account_type": "Cash" + }, + "Concours bancaires courants": { + "Cr\u00e9dit de mobilisation de cr\u00e9ances commerciales (CMCC)": { + "account_type": "Cash" + }, + "Int\u00e9r\u00eats courus sur concours bancaires courants": { + "account_type": "Cash" + }, + "Mobilisation de cr\u00e9ances n\u00e9es \u00e0 l'\u00e9tranger": { + "account_type": "Cash" + } + }, + "Int\u00e9r\u00eats courus": { + "Int\u00e9r\u00eats courus \u00e0 payer": { + "account_type": "Cash" + }, + "Int\u00e9r\u00eats courus \u00e0 recevoir": { + "account_type": "Cash" + } + }, + "Soci\u00e9t\u00e9s de bourse": { + "account_type": "Cash" + }, + "Valeurs \u00e0 l'encaissement": { + "Ch\u00e8ques \u00e0 encaisser": { + "account_type": "Cash" + }, + "Coupons \u00e9chus \u00e0 l'encaissement": { + "account_type": "Cash" + }, + "Effets \u00e0 l'encaissement": { + "account_type": "Cash" + }, + "Effets \u00e0 l'escompte": { + "account_type": "Cash" + } + } + }, + "Caisse": { + "Caisse si\u00e8ge social": { + "Caisse en devises": { + "account_type": "Cash" + }, + "Caisse en monnaie nationale": { + "account_type": "Cash" + } + }, + "Caisse succursale (ou usine) A": { + "account_type": "Cash" + }, + "Caisse succursale (ou usine) B": { + "account_type": "Cash" + } + }, + "Instruments de tr\u00e9sorerie": {}, + "Provisions pour d\u00e9pr\u00e9ciation des comptes financiers": { + "Provisions pour d\u00e9pr\u00e9ciation des valeurs mobili\u00e8res de placement": { + "Actions": { + "account_type": "Cash" + }, + "Autres titres conf\u00e9rant un droit de propri\u00e9t\u00e9 ": { + "account_type": "Cash" + }, + "Autres valeurs mobili\u00e8res de placement et cr\u00e9ances assimil\u00e9es (provisions)": { + "account_type": "Cash" + }, + "Obligations": { + "account_type": "Cash" + } + } + }, + "R\u00e9gies d'avances et accr\u00e9ditifs": {}, + "Valeurs mobili\u00e8res de placement": { + "Actions": { + "Titres cot\u00e9s": { + "account_type": "Cash" + }, + "Titres non cot\u00e9s": { + "account_type": "Cash" + } + }, + "Actions propres": { + "account_type": "Cash" + }, + "Autres titres conf\u00e9rant un droit de propri\u00e9t\u00e9": { + "account_type": "Cash" + }, + "Autres valeurs mobili\u00e8res de placement et autres cr\u00e9ances assimil\u00e9es": { + "Autres valeurs mobili\u00e8res": { + "account_type": "Cash" + }, + "Bons de souscription": { + "account_type": "Cash" + }, + "Int\u00e9r\u00eats courus sur obligations, bons et valeurs assimil\u00e9es": { + "account_type": "Cash" + } + }, + "Bons du Tr\u00e9sor et bons de caisse \u00e0 court terme": { + "account_type": "Cash" + }, + "Obligations": { + "Titres cot\u00e9s": { + "account_type": "Cash" + }, + "Titres non cot\u00e9s": { + "account_type": "Cash" + } + }, + "Obligations et bons \u00e9mis par la soci\u00e9t\u00e9 et rachet\u00e9s par elle": { + "account_type": "Cash" + }, + "Parts dans entreprises li\u00e9es": { + "account_type": "Cash" + }, + "Versements restant \u00e0 effectuer sur valeurs mobili\u00e8res de placement non lib\u00e9r\u00e9es": { + "account_type": "Cash" + } + }, + "Virements internes": {} + } + }, + "Comptes de gestion": { + "Comptes de charges": { + "Achats(sauf 603)": {}, + "Autres charges de gestion courante": { + "Charges diverses de gestion courante": {}, + "Jetons de pr\u00e9sence": {}, + "Pertes sur cr\u00e9ances irr\u00e9couvrables": { + "Cr\u00e9ances de l'exercice": {}, + "Cr\u00e9ances des exercices ant\u00e9rieurs": {} + }, + "Quotes-parts de r\u00e9sultat sur op\u00e9rations faites en commun": { + "Quote-part de b\u00e9n\u00e9fice transf\u00e9r\u00e9e (comptabilit\u00e9 du g\u00e9rant)": {}, + "Quote-part de perte support\u00e9e (comptabilit\u00e9 des associ\u00e9s non g\u00e9rants)": {} + }, + "Redevances pour concessions, brevets, licences, marques, proc\u00e9d\u00e9s, logiciels, droits et valeurs similaires": { + "Autres droits et valeurs similaires": {}, + "Droits d'auteur et de reproduction": {}, + "Redevances pour concessions brevets, licences, marques, proc\u00e9d\u00e9s, logiciels ": {} + } + }, + "Autres services ext\u00e9rieurs": { + "Divers": { + "Concours divers (cotisations...)": {}, + "Frais de recrutement de personnel": {} + }, + "D\u00e9placements missions et r\u00e9ceptions": { + "Frais de d\u00e9m\u00e9nagement": {}, + "Missions": {}, + "R\u00e9ceptions": {}, + "Voyages et d\u00e9placements": {} + }, + "Frais postaux et frais de t\u00e9l\u00e9communications": {}, + "Personnel ext\u00e9rieur \u00e0 l'entreprise": { + "Personnel d\u00e9tach\u00e9 ou pr\u00eat\u00e9 \u00e0 l'entreprise": {}, + "Personnel int\u00e9rimaire": {} + }, + "Rabais, remises et ristournes obtenus sur autres services ext\u00e9rieurs": {}, + "R\u00e9mun\u00e9rations d'interm\u00e9diaires et honoraires ": { + "Commissions et courtages sur achats ": {}, + "Commissions et courtages sur ventes": {}, + "R\u00e9mun\u00e9rations des transitaires": {} + }, + "Services bancaires et assimil\u00e9s": { + "Autres frais et commissions sur prestations de services": {}, + "Commissions et frais sur \u00e9mission d'emprunts": {}, + "Frais sur effets": {}, + "Frais sur titres (achat, vente, garde)": {}, + "Location de coffres": {} + } + }, + "Charges de personnel": { + "Autres charges de personnel": {}, + "Autres charges sociales": { + "M\u00e9decine du travail pharmacie": {}, + "Prestations directes": {}, + "Versements aux autres oeuvres sociales": {}, + "Versements aux comit\u00e9s d'entreprise et d'\u00e9tablissement": {}, + "Versements aux comit\u00e9s d'hygi\u00e8ne et de s\u00e9curit\u00e9": {} + }, + "Charges de S\u00e9curit\u00e9 sociale et de pr\u00e9voyance": { + "Cotisations aux ASSEDIC": {}, + "Cotisations aux autres organismes sociaux": {}, + "Cotisations aux caisses de retraites": {}, + "Cotisations aux mutuelles": {}, + "Cotisations \u00e0 l'URSSAF": {} + }, + "Cotisations sociales personnelles de l'exploitant": {}, + "R\u00e9mun\u00e9ration du travail de l'exploitant": {}, + "R\u00e9mun\u00e9rations du personnel": { + "Cong\u00e9s pay\u00e9s": {}, + "Indemnit\u00e9s et avantages divers": {}, + "Primes et gratifications": {}, + "Salaires et appointements": {}, + "Suppl\u00e9ment familial": {} + } + }, + "Charges exceptionnelles": { + "Autres charges exceptionnelles": { + "Charges exceptionnelles diverses": {}, + "Lots": {}, + "Malis provenant de clauses d'indexation ": {}, + "Malis provenant du rachat par l'entreprise d'actions et obligations \u00e9mises par elle-m\u00eame": {} + }, + "Charges exceptionnelles sur op\u00e9rations de gestion": { + "Autres charges exceptionnelles sur op\u00e9ration de gestion": {}, + "Cr\u00e9ances devenues irr\u00e9couvrables dans l'exercice": {}, + "Dons, lib\u00e9ralit\u00e9s": {}, + "P\u00e9nalit\u00e9s sur march\u00e9s (et d\u00e9dits pay\u00e9s sur achats et ventes)": {}, + "P\u00e9nalit\u00e9s, amendes fiscales et p\u00e9nales ": {}, + "Rappels d'imp\u00f4ts (autres qu'imp\u00f4ts sur les b\u00e9n\u00e9fices)": {}, + "Subventions accord\u00e9es": {} + }, + "Charges sur exercices ant\u00e9rieurs (en cours d'exercice seulement)": {}, + "Valeurs comptables des \u00e9l\u00e9ments d'actif c\u00e9d\u00e9s": { + "Autres \u00e9l\u00e9ments d'actif": {}, + "Immobilisations corporelles": {}, + "Immobilisations financi\u00e8res": {}, + "Immobilisations incorporelles": {} + } + }, + "Charges financi\u00e8res": { + "Autres charges financi\u00e8res": {}, + "Charges d'int\u00e9r\u00eat": { + "Int\u00e9r\u00eats bancaires et sur op\u00e9rations de financement (escompte, ...)": {}, + "Int\u00e9r\u00eats des autres dettes": { + "Int\u00e9r\u00eats des dettes commerciales": {}, + "Int\u00e9r\u00eats des dettes diverses": {} + }, + "Int\u00e9r\u00eats des comptes courants et des d\u00e9p\u00f4ts cr\u00e9diteurs": {}, + "Int\u00e9r\u00eats des emprunts et dettes": { + "Int\u00e9r\u00eats des dettes rattach\u00e9es \u00e0 des participations": {}, + "Int\u00e9r\u00eats des emprunts et dettes assimil\u00e9es": {} + }, + "Int\u00e9r\u00eats des obligations cautionn\u00e9es": {} + }, + "Charges nettes sur cessions de valeurs mobili\u00e8res de placement": {}, + "Escomptes accord\u00e9s": {}, + "Pertes de change": {}, + "Pertes sur cr\u00e9ances li\u00e9es \u00e0 des participations": {} + }, + "Dotations aux amortissements, d\u00e9pr\u00e9ciations et provisions": { + "Dotations aux amortissements, d\u00e9pr\u00e9ciations et provisions - Charges d'exploitation": { + "Dotations aux amortissements des charges d'exploitation \u00e0 r\u00e9partir": {}, + "Dotations aux amortissements des immobilisations incorporelles et corporelles ": { + "Immobilisations corporelles": {}, + "Immobilisations incorporelles": {} + }, + "Dotations aux provisions pour d\u00e9pr\u00e9ciation des actifs circulants": { + "Cr\u00e9ances": {}, + "Stocks et en-cours": {} + }, + "Dotations aux provisions pour risques et charges d'exploitation": {}, + "Dotations pour d\u00e9pr\u00e9ciations des immobilisations incorporelles et corporelles": { + "Immobilisations corporelles": {}, + "Immobilisations incorporelles": {} + } + }, + "Dotations aux amortissements, d\u00e9pr\u00e9ciations et provisions - Charges exceptionnelles": { + "Dotations aux amortissements exceptionnels des immobilisations": {}, + "Dotations aux autres provisions r\u00e9glement\u00e9es": {}, + "Dotations aux d\u00e9pr\u00e9ciations exceptionnelles": {}, + "Dotations aux provisions exceptionnelles": {}, + "Dotations aux provisions r\u00e9glement\u00e9es (immobilisations)": { + "Amortissements d\u00e9rogatoires": {} + }, + "Dotations aux provisions r\u00e9glement\u00e9es (stocks)": {} + }, + "Dotations aux amortissements, d\u00e9pr\u00e9ciations et provisions - Charges financi\u00e8res": { + "Autres dotations": {}, + "Dotations aux amortissements des primes de remboursement des obligations": {}, + "Dotations aux d\u00e9pr\u00e9ciation des \u00e9l\u00e9ments financiers": { + "Immobilisations financi\u00e8res": {}, + "Valeurs mobili\u00e8res de placement": {} + }, + "Dotations aux provisions pour risques et charges financiers": {} + } + }, + "Imp\u00f4ts, taxes et versements assimil\u00e9s": { + "Autres imp\u00f4ts, taxes et versements assimil\u00e9s (administration des imp\u00f4ts)": { + "Autres droits": {}, + "Droits d'enregistrement et de timbre": { + "Droits de mutation": {} + }, + "Imp\u00f4ts directs (sauf imp\u00f4ts sur les b\u00e9n\u00e9fices)": { + "Autres imp\u00f4ts locaux": {}, + "Taxe professionnelle": {}, + "Taxe sur les v\u00e9hicules des soci\u00e9t\u00e9s": {}, + "Taxes fonci\u00e8res": {} + }, + "Imp\u00f4ts indirects": {}, + "Taxes sur le chiffre d'affaires non r\u00e9cup\u00e9rables ": {} + }, + "Autres imp\u00f4ts, taxes et versements assimil\u00e9s (autres organismes)": { + "Contribution sociale de solidarit\u00e9 \u00e0 la charge des soci\u00e9t\u00e9s": {}, + "Imp\u00f4ts et taxes exigibles \u00e0 l'\u00e9tranger": {}, + "Taxes diverses": {}, + "Taxes per\u00e7ues par les organismes publics internationaux": {} + }, + "Imp\u00f4ts, taxes et versements assimil\u00e9s sur r\u00e9mun\u00e9rations (administration des imp\u00f4ts) ": { + "Autres": {}, + "Cotisation pour d\u00e9faut d'investissement obligatoire dans la construction": {}, + "Participation des employeurs \u00e0 la formation professionnelle continue": {}, + "Taxe d'apprentissage": {}, + "Taxe sur les salaires": {} + }, + "Imp\u00f4ts, taxes et versements assimil\u00e9s sur r\u00e9mun\u00e9rations (autres organismes)": { + "Allocation logement": {}, + "Autres": {}, + "Participation des employeurs \u00e0 l'effort de construction": {}, + "Participation des employeurs \u00e0 la formation professionnelle continue": {}, + "Versement de transport": {}, + "Versements lib\u00e9ratoires ouvrant droit \u00e0 l'exon\u00e9ration de la taxe d'apprentissage": {} + } + }, + "Participation des salari\u00e9s - Imp\u00f4ts sur les b\u00e9n\u00e9fices et assimil\u00e9s": { + "Imposition forfaitaire annuelle des soci\u00e9t\u00e9s": {}, + "Imp\u00f4ts sur les b\u00e9n\u00e9fices": { + "Contribution additionnelle \u00e0 l'imp\u00f4t sur les b\u00e9n\u00e9fices": {}, + "Imp\u00f4ts dus en France": {}, + "Imp\u00f4ts dus \u00e0 l'\u00e9tranger": {} + }, + "Int\u00e9gration fiscale": { + "Int\u00e9gration fiscale - Charges": {}, + "Int\u00e9gration fiscale - Produits": {} + }, + "Participation des salari\u00e9s aux r\u00e9sultats": {}, + "Produits, Reports en arri\u00e8re des d\u00e9ficits": {}, + "Suppl\u00e9ment d'imp\u00f4t sur les soci\u00e9t\u00e9s li\u00e9 aux distributions": {} + } + }, + "Comptes de produits": { + "Autres produits de gestion courante": { + "Jetons de pr\u00e9sence et r\u00e9mun\u00e9rations d'administrateurs, g\u00e9rants..": {}, + "Produits divers de gestion courante": {}, + "Quotes-parts de r\u00e9sultats sur op\u00e9rations faites en commun": { + "Quote-part de b\u00e9n\u00e9fice attribu\u00e9e (comptabilit\u00e9 des associ\u00e9s non-g\u00e9rants)": {}, + "Quote-part de perte transf\u00e9r\u00e9e (comptabilit\u00e9 du g\u00e9rant)": {} + }, + "Redevances pour concessions, brevets, licences, marques, proc\u00e9d\u00e9s, logiciels, droits et valeurs similaires": { + "Autres droits et valeurs similaires": {}, + "Droits d'auteur et de reproduction": {}, + "Redevances pour concessions, brevets, licences, marques, proc\u00e9d\u00e9s, logiciels ": {} + }, + "Revenus des immeubles non affect\u00e9s aux activit\u00e9s professionnelles": {}, + "Ristournes per\u00e7ues des coop\u00e9ratives (provenant des exc\u00e9dents)": {} + }, + "Production immobilis\u00e9e": { + "Immobilisations corporelles": {}, + "Immobilisations incorporelles ": {} + }, + "Production stock\u00e9e (ou d\u00e9stockage)": { + "Variation des stocks (en-cours de production, produits)": { + "Variation des en-cours de production de biens": { + "Produits en cours": {}, + "Travaux en cours": {} + }, + "Variation des en-cours de production de services": { + "Prestations de services en cours": {}, + "\u00c9tudes en cours": {} + }, + "Variation des stocks de produits": { + "Produits finis": {}, + "Produits interm\u00e9diaires ": {}, + "Produits r\u00e9siduels": {} + } + } + }, + "Produits exceptionnels": { + "Autres produits exceptionnels": { + "Bonis provenant de clauses d'indexation ": {}, + "Bonis provenant du rachat par l'entreprise d'actions et d'obligations \u00e9mises par elle-m\u00eame": {}, + "Lots": {}, + "Produits exceptionnels divers": {} + }, + "Produits des cessions d'\u00e9l\u00e9ments d'actif": { + "Autres \u00e9l\u00e9ments d'actif": {}, + "Immobilisations corporelles": {}, + "Immobilisations financi\u00e8res": {}, + "Immobilisations incorporelles": {} + }, + "Produits exceptionnels sur op\u00e9rations de gestion": { + "Autres produits exceptionnels sur op\u00e9rations de gestion": {}, + "D\u00e9dits et p\u00e9nalit\u00e9s per\u00e7us sur achats et sur ventes": {}, + "D\u00e9gr\u00e8vements d'imp\u00f4ts autres qu'imp\u00f4ts sur les b\u00e9n\u00e9fices": {}, + "Lib\u00e9ralit\u00e9s re\u00e7ues": {}, + "Rentr\u00e9es sur cr\u00e9ances amorties": {}, + "Subventions d'\u00e9quilibre": {} + }, + "Produits sur exercices ant\u00e9rieurs (en cours d'exercice seulement)": {}, + "Quote-part des subventions d'investissement vir\u00e9e au r\u00e9sultat de l'exercice": {} + }, + "Produits financiers": { + "Autres produits financiers": {}, + "Escomptes obtenus": {}, + "Gains de change": {}, + "Produits de participations": { + "Revenus des cr\u00e9ances rattach\u00e9es \u00e0 des participations": {}, + "Revenus des titres de participation": {}, + "Revenus sur autres formes de participation ": {} + }, + "Produits des autres immobilisations financi\u00e8res": { + "Revenus des cr\u00e9ances immobilis\u00e9es": {}, + "Revenus des pr\u00eats": {}, + "Revenus des titres immobilis\u00e9s": {} + }, + "Produits nets sur cessions de valeurs mobili\u00e8res de placement": {}, + "Revenus des autres cr\u00e9ances": { + "Revenus des cr\u00e9ances commerciales ": {}, + "Revenus des cr\u00e9ances diverses": {} + }, + "Revenus des valeurs mobili\u00e8res de placement": {} + }, + "Reprises sur amortissements, d\u00e9pr\u00e9ciations et provisions": { + "Reprises sur amortissements, d\u00e9pr\u00e9ciations et provisions (\u00e0 inscrire dans les produits d'exploitation)": { + "Reprises sur amortissements des immobilisations incorporelles et corporelles ": { + "Immobilisations corporelles": {}, + "Immobilisations incorporelles": {} + }, + "Reprises sur d\u00e9pr\u00e9ciations des actifs circulants": { + "Cr\u00e9ances": {}, + "Stocks et en-cours": {} + }, + "Reprises sur d\u00e9pr\u00e9ciations des immobilisations corporelles et incorporelles": { + "Immobilisations corporelles": {}, + "Immobilisations incorporelles": {} + }, + "Reprises sur provisions d'exploitation": {} + }, + "Reprises sur d\u00e9pr\u00e9ciations et provisions (\u00e0 inscrire dans les produits exceptionnels)": { + "Reprises pour d\u00e9pr\u00e9ciations exceptionnelles": {}, + "Reprises sur autres provisions r\u00e9glement\u00e9es ": {}, + "Reprises sur provisions exceptionnelles": {}, + "Reprises sur provisions r\u00e9glement\u00e9es (immobilisations)": { + "Amortissements d\u00e9rogatoires": {}, + "Plus-values r\u00e9investies": {}, + "Provision sp\u00e9ciale de r\u00e9\u00e9valuation": {} + }, + "Reprises sur provisions r\u00e9glement\u00e9es (stocks) ": {} + }, + "Reprises sur d\u00e9pr\u00e9ciations et provisions (\u00e0 inscrire dans les produits financiers)": { + "Reprises sur d\u00e9pr\u00e9ciations des \u00e9l\u00e9ments financiers": { + "Immobilisations financi\u00e8res": {}, + "Valeurs mobili\u00e8res de placement": {} + }, + "Reprises sur provisions financiers": {} + } + }, + "Subventions d'exploitation": {}, + "Transferts de charges": { + "Transferts de charges d'exploitation": {}, + "Transferts de charges exceptionnelles": {}, + "Transferts de charges financi\u00e8res": {} + }, + "Ventes de produits fabriqu\u00e9s - Prestations de service - Marchandises": { + "Produits des activit\u00e9s annexes": { + "Autres produits d'activit\u00e9s annexes (cessions d'approvisionnements...)": {}, + "Bonifications obtenues des clients et primes sur ventes": {}, + "Bonis sur reprises d'emballages consign\u00e9s": {}, + "Commissions et courtages": {}, + "Locations diverses": {}, + "Mise \u00e0 disposition de personnel factur\u00e9e ": {}, + "Ports et frais accessoires factur\u00e9s": {}, + "Produits des services exploit\u00e9s dans l'int\u00e9r\u00eat du personnel": {} + }, + "Rabais, remises et ristournes accord\u00e9s par l'entreprise": { + "- sur prestations de services": {}, + "- sur produits des activit\u00e9s annexes": {}, + "- sur travaux": {}, + "- sur ventes de marchandises": {}, + "- sur ventes de produits finis": {}, + "- sur ventes de produits interm\u00e9diaires ": {}, + "- sur \u00e9tudes": {} + }, + "Ventes de produits finis": {} + } + } + }, + "name": "Plan Comptable G\u00e9n\u00e9ral" + } +} \ No newline at end of file diff --git a/erpnext/accounts/doctype/account/chart_of_accounts/gr_l10n_gr_chart_template.json 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"\u03a5\u03c0\u03bf\u03c0\u03c1\u03bf\u03ca\u03cc\u03bd\u03c4\u03b1 \u03ba\u03b1\u03b9 \u03c5\u03c0\u03bf\u03bb\u03b5\u03af\u03bc\u03bc\u03b1\u03c4\u03b1 \u03c3\u03b5 \u03c4\u03c1\u03af\u03c4\u03bf\u03c5\u03c2": {} + } + }, + "\u0391\u03a0\u039f\u039a\u039b\u0399\u03a3\u0395\u0399\u03a3 \u0391\u03a0\u039f \u03a0\u03a1\u039f\u03a4\u03a5\u03a0\u039f \u039a\u039f\u03a3\u03a4\u039f\u03a5\u03a3": {}, + "\u0394\u0399\u0391\u039c\u0395\u03a3\u039f\u0399 \u0391\u039d\u03a4\u0399\u039a\u03a1\u03a5\u0396\u039f\u039c\u0395\u039d\u039f\u0399 \u039b\u039f\u0393\u0391\u03a1\u0399\u0391\u03a3\u039c\u039f\u0399": {}, + "\u0394\u0399\u0391\u03a6\u039f\u03a1\u0395\u03a3 \u0395\u039d\u03a3\u03a9\u039c\u0391\u03a4\u03a9\u039c\u0395\u039d\u0395\u03a3 \u039a\u0391\u0399 \u039a\u0391\u03a4\u0391\u039b\u039f\u0393\u0399\u03a3\u039c\u039f\u03a5": {}, + "\u0395\u03a3\u039f\u0394\u0391 - \u039c\u0399\u039a\u03a4\u0391 \u0391\u039d\u0391\u039b\u03a5\u03a4\u0399\u039a\u0391 \u0391\u03a0\u039f\u03a4\u0395\u039b\u0395\u03a3\u039c\u0391\u03a4\u0391": {}, + "\u039a\u0395\u039d\u03a4\u03a1\u0391 (\u0398\u0395\u03a3\u0395\u0399\u03a3) \u039a\u039f\u03a3\u03a4\u039f\u03a5\u03a3": { + "\u0388\u03be\u03bf\u03b4\u03b1 \u0394\u03b9\u03bf\u03b9\u03ba\u03b7\u03c4\u03b9\u03ba\u03ae\u03c2 \u03bb\u03b5\u03b9\u03c4\u03bf\u03c5\u03c1\u03b3\u03af\u03b1\u03c2": {}, + "\u0388\u03be\u03bf\u03b4\u03b1 \u03bb\u03b5\u03b9\u03c4\u03bf\u03c5\u03c1\u03b3\u03af\u03b1\u03c2 \u03b4\u03b9\u03b1\u03b8\u03ad\u03c3\u03b5\u03c9\u03c2": {}, + "\u0388\u03be\u03bf\u03b4\u03b1 \u03bb\u03b5\u03b9\u03c4\u03bf\u03c5\u03c1\u03b3\u03af\u03b1\u03c2 \u03b5\u03c1\u03b5\u03c5\u03bd\u03ce\u03bd \u03ba\u03b1\u03b9 \u03b1\u03bd\u03ac\u03c0\u03c4\u03c5\u03be\u03b7\u03c2": {}, + "\u0388\u03be\u03bf\u03b4\u03b1 \u03bb\u03b5\u03b9\u03c4\u03bf\u03c5\u03c1\u03b3\u03af\u03b1\u03c2 \u03c0\u03b1\u03c1\u03b1\u03b3\u03c9\u03b3\u03ae\u03c2": {}, + "\u0388\u03be\u03bf\u03b4\u03b1 \u03c7\u03c1\u03b7\u03bc\u03b1\u03c4\u03bf\u03bf\u03b9\u03ba\u03bf\u03bd\u03bf\u03bc\u03b9\u03ba\u03ae\u03c2 \u03bb\u03b5\u03b9\u03c4\u03bf\u03c5\u03c1\u03b3\u03af\u03b1\u03c2": {} + }, + "\u039a\u039f\u03a3\u03a4\u039f\u03a3 \u03a0\u0391\u03a1\u0391\u0393\u03a9\u0393\u0397\u03a3 (\u03a0\u03b1\u03c1\u03b1\u03b3\u03c9\u03b3\u03ae \u03c3\u03b5 \u03b5\u03be\u03ad\u03bb\u03b9\u03be\u03b7)": {} + }, + "\u039b\u039f\u0393\u0391\u03a1\u0399\u0391\u03a3\u039c\u039f\u0399 \u0391\u03a0\u039f\u03a4\u0395\u039b\u0395\u03a3\u039c\u0391\u03a4\u03a9\u039d": { + "\u0391\u03a0\u039f\u03a3\u0392\u0395\u03a3\u0395\u0399\u03a3 \u03a0\u0391\u0393\u0399\u03a9\u039d \u039c\u0397 \u0395\u039d\u03a3\u03a9\u039c\u0391\u03a4\u03a9\u039c\u0395\u039d\u0395\u03a3 \u03a3\u03a4\u039f \u039b\u0395\u0399\u03a4\u039f\u03a5\u03a1\u0393\u0399\u039a\u039f \u039a\u039f\u03a3\u03a4\u039f\u03a3": { + "\u0391\u03c0\u03bf\u03c3\u03b2\u03ad\u03c3\u03b5\u03b9\u03c2 \u03b1\u03c3\u03ce\u03bc\u03b1\u03c4\u03c9\u03bd \u03b1\u03ba\u03b9\u03bd\u03b7\u03c4\u03bf\u03c0\u03bf\u03b9\u03ae\u03c3\u03b5\u03c9\u03bd \u03ba\u03b1\u03b9 \u03b5\u03be\u03cc\u03b4\u03c9\u03bd \u03c0\u03bf\u03bb\u03c5\u03b5\u03c4\u03bf\u03cd\u03c2 \u03b1\u03c0\u03cc\u03c3\u03b2\u03b5\u03c3\u03b7\u03c2": { + "\u0391\u03c0\u03bf\u03c3\u03b2\u03ad\u03c3\u03b5\u03b9\u03c2 \u03b4\u03b9\u03b1\u03c6\u03bf\u03c1\u03ce\u03bd \u03ad\u03ba\u03b4\u03bf\u03c3\u03b7\u03c2 \u03ba\u03b1\u03b9 \u03b5\u03be\u03cc\u03c6\u03bb\u03b7\u03c3\u03b7\u03c2 \u03bf\u03bc\u03bf\u03bb\u03bf\u03b3\u03b9\u03ce\u03bd": {}, + "\u0391\u03c0\u03bf\u03c3\u03b2\u03ad\u03c3\u03b5\u03b9\u03c2 \u03b4\u03b9\u03ba\u03b1\u03b9\u03c9\u03bc\u03ac\u03c4\u03c9\u03bd \u03b2\u03b9\u03bf\u03bc\u03b7\u03c7\u03b1\u03bd\u03b9\u03ba\u03ae\u03c2 \u03b9\u03b4\u03b9\u03bf\u03ba\u03c4\u03b7\u03c3\u03af\u03b1\u03c2": {}, + "\u0391\u03c0\u03bf\u03c3\u03b2\u03ad\u03c3\u03b5\u03b9\u03c2 \u03b4\u03b9\u03ba\u03b1\u03b9\u03c9\u03bc\u03ac\u03c4\u03c9\u03bd \u03b5\u03ba\u03bc\u03b5\u03c4/\u03c3\u03b7\u03c2 \u03bf\u03c1\u03c5\u03c7\u03b5\u03af\u03c9\u03bd - \u03bc\u03b5\u03c4\u03b1\u03bb\u03bb\u03b5\u03af\u03c9\u03bd - \u03bb\u03b1\u03c4\u03bf\u03bc\u03b5\u03af\u03c9\u03bd": {}, + "\u0391\u03c0\u03bf\u03c3\u03b2\u03ad\u03c3\u03b5\u03b9\u03c2 \u03b4\u03b9\u03ba\u03b1\u03b9\u03c9\u03bc\u03ac\u03c4\u03c9\u03bd \u03c7\u03c1\u03ae\u03c3\u03b7\u03c2 \u03b5\u03bd\u03c3\u03ce\u03bc\u03b1\u03c4\u03c9\u03bd \u03c0\u03b1\u03b3\u03af\u03c9\u03bd \u03c3\u03c4\u03bf\u03b9\u03c7\u03b5\u03af\u03c9\u03bd ": {}, + "\u0391\u03c0\u03bf\u03c3\u03b2\u03ad\u03c3\u03b5\u03b9\u03c2 \u03b5\u03be\u03cc\u03b4\u03c9\u03bd \u03af\u03b4\u03c1\u03c5\u03c3\u03b7\u03c2 \u03ba\u03b1\u03b9 \u03b1' \u03b5\u03b3\u03ba\u03b1\u03c4\u03ac\u03c3\u03c4\u03b1\u03c3\u03b7\u03c2": {}, + "\u0391\u03c0\u03bf\u03c3\u03b2\u03ad\u03c3\u03b5\u03b9\u03c2 \u03b5\u03be\u03cc\u03b4\u03c9\u03bd \u03b1\u03cd\u03be\u03b7\u03c3\u03b7\u03c2 \u03ba\u03b5\u03c6\u03b1\u03bb\u03b1\u03af\u03bf\u03c5 \u03ba\u03b1\u03b9 \u03ad\u03ba\u03b4\u03bf\u03c3\u03b7\u03c2 \u03bf\u03bc\u03bf\u03bb\u03bf\u03b3\u03b9\u03b1\u03ba\u03ce\u03bd \u03b4\u03b1\u03bd\u03b5\u03af\u03c9\u03bd": {}, + "\u0391\u03c0\u03bf\u03c3\u03b2\u03ad\u03c3\u03b5\u03b9\u03c2 \u03b5\u03be\u03cc\u03b4\u03c9\u03bd \u03b5\u03c1\u03b5\u03c5\u03bd\u03ce\u03bd \u03bf\u03c1\u03c5\u03c7\u03b5\u03af\u03c9\u03bd - \u03bc\u03b5\u03c4\u03b1\u03bb\u03bb\u03b5\u03af\u03c9\u03bd - \u03bb\u03b1\u03c4\u03bf\u03bc\u03b5\u03af\u03c9\u03bd": {}, + "\u0391\u03c0\u03bf\u03c3\u03b2\u03ad\u03c3\u03b5\u03b9\u03c2 \u03b5\u03be\u03cc\u03b4\u03c9\u03bd \u03ba\u03c4\u03ae\u03c3\u03b7\u03c2 \u03b1\u03ba\u03b9\u03bd\u03b7\u03c4\u03bf\u03c0\u03bf\u03af\u03c3\u03b5\u03c9\u03bd": {}, + "\u0391\u03c0\u03bf\u03c3\u03b2\u03ad\u03c3\u03b5\u03b9\u03c2 \u03b5\u03be\u03cc\u03b4\u03c9\u03bd \u03bb\u03bf\u03b9\u03c0\u03ce\u03bd \u03b5\u03c1\u03b5\u03c5\u03bd\u03ce\u03bd": {}, + "\u0391\u03c0\u03bf\u03c3\u03b2\u03ad\u03c3\u03b5\u03b9\u03c2 \u03bb\u03bf\u03b9\u03c0\u03ce\u03bd \u03b4\u03b9\u03ba\u03b1\u03b9\u03c9\u03bc\u03ac\u03c4\u03c9\u03bd": {}, + "\u0391\u03c0\u03bf\u03c3\u03b2\u03ad\u03c3\u03b5\u03b9\u03c2 \u03bb\u03bf\u03b9\u03c0\u03ce\u03bd \u03b5\u03be\u03cc\u03b4\u03c9\u03bd \u03c0\u03bf\u03bb\u03c5\u03b5\u03c4\u03bf\u03cd\u03c2 \u03b1\u03c0\u03cc\u03c3\u03b2\u03b5\u03c3\u03b7\u03c2": {}, + "\u0391\u03c0\u03bf\u03c3\u03b2\u03ad\u03c3\u03b5\u03b9\u03c2 \u03bb\u03bf\u03b9\u03c0\u03ce\u03bd \u03c0\u03b1\u03c1\u03b1\u03c7\u03c9\u03c1\u03ae\u03c3\u03b5\u03c9\u03bd": {}, + "\u0391\u03c0\u03bf\u03c3\u03b2\u03ad\u03c3\u03b5\u03b9\u03c2 \u03c4\u03cc\u03ba\u03c9\u03bd \u03b4\u03b1\u03bd\u03b5\u03af\u03c9\u03bd \u03ba\u03b1\u03c4\u03b1\u03c3\u03ba\u03b5\u03c5\u03b1\u03c3\u03c4\u03b9\u03ba\u03ae\u03c2 \u03c0\u03b5\u03c1\u03b9\u03cc\u03b4\u03bf\u03c5": {}, + "\u0391\u03c0\u03bf\u03c3\u03b2\u03ad\u03c3\u03b5\u03b9\u03c2 \u03c5\u03c0\u03b5\u03c1\u03b1\u03be\u03af\u03b1\u03c2 \u03b5\u03c0\u03b9\u03c7\u03b5\u03af\u03c1\u03b7\u03c3\u03b7\u03c2": {} + }, + "\u0391\u03c0\u03bf\u03c3\u03b2\u03ad\u03c3\u03b5\u03b9\u03c2 \u03b5\u03b4\u03b1\u03c6\u03b9\u03ba\u03ce\u03bd \u03b5\u03ba\u03c4\u03ac\u03c3\u03b5\u03c9\u03bd": { + "\u0391\u03c0\u03bf\u03c3\u03b2\u03ad\u03c3\u03b5\u03b9\u03c2 \u0394\u03b1\u03c3\u03ce\u03bd": {}, + "\u0391\u03c0\u03bf\u03c3\u03b2\u03ad\u03c3\u03b5\u03b9\u03c2 \u0394\u03b1\u03c3\u03ce\u03bd \u03b5\u03ba\u03c4\u03cc\u03c2 \u03b5\u03ba\u03bc\u03b5\u03c4\u03c4\u03ac\u03bb\u03b5\u03c5\u03c3\u03b7\u03c2": {}, + "\u0391\u03c0\u03bf\u03c3\u03b2\u03ad\u03c3\u03b5\u03b9\u03c2 \u039b\u03b1\u03c4\u03bf\u03bc\u03b5\u03af\u03c9\u03bd": {}, + "\u0391\u03c0\u03bf\u03c3\u03b2\u03ad\u03c3\u03b5\u03b9\u03c2 \u039b\u03b1\u03c4\u03bf\u03bc\u03b5\u03af\u03c9\u03bd \u03b5\u03ba\u03c4\u03cc\u03c2 \u03b5\u03ba\u03bc\u03b5\u03c4\u03c4\u03ac\u03bb\u03b5\u03c5\u03c3\u03b7\u03c2": {}, + "\u0391\u03c0\u03bf\u03c3\u03b2\u03ad\u03c3\u03b5\u03b9\u03c2 \u039c\u03b5\u03c4\u03b1\u03bb\u03bb\u03b5\u03af\u03c9\u03bd": {}, + "\u0391\u03c0\u03bf\u03c3\u03b2\u03ad\u03c3\u03b5\u03b9\u03c2 \u039c\u03b5\u03c4\u03b1\u03bb\u03bb\u03b5\u03af\u03c9\u03bd \u03b5\u03ba\u03c4\u03cc\u03c2 \u03b5\u03ba\u03bc\u03b5\u03c4\u03c4\u03ac\u03bb\u03b5\u03c5\u03c3\u03b7\u03c2": {}, + "\u0391\u03c0\u03bf\u03c3\u03b2\u03ad\u03c3\u03b5\u03b9\u03c2 \u039f\u03c1\u03c5\u03c7\u03b5\u03af\u03c9\u03bd": {}, + "\u0391\u03c0\u03bf\u03c3\u03b2\u03ad\u03c3\u03b5\u03b9\u03c2 \u039f\u03c1\u03c5\u03c7\u03b5\u03af\u03c9\u03bd \u03b5\u03ba\u03c4\u03cc\u03c2 \u03b5\u03ba\u03bc\u03b5\u03c4\u03c4\u03ac\u03bb\u03b5\u03c5\u03c3\u03b7\u03c2": {}, + "\u0391\u03c0\u03bf\u03c3\u03b2\u03ad\u03c3\u03b5\u03b9\u03c2 \u03a6\u03c5\u03c4\u03b5\u03b9\u03ce\u03bd": {}, + "\u0391\u03c0\u03bf\u03c3\u03b2\u03ad\u03c3\u03b5\u03b9\u03c2 \u03a6\u03c5\u03c4\u03b5\u03b9\u03ce\u03bd \u03b5\u03ba\u03c4\u03cc\u03c2 \u03b5\u03ba\u03bc\u03b5\u03c4\u03c4\u03ac\u03bb\u03b5\u03c5\u03c3\u03b7\u03c2": {} + }, + "\u0391\u03c0\u03bf\u03c3\u03b2\u03ad\u03c3\u03b5\u03b9\u03c2 \u03b5\u03c0\u03af\u03c0\u03bb\u03c9\u03bd \u03ba\u03b1\u03b9 \u03bb\u03bf\u03b9\u03c0\u03bf\u03cd \u03b5\u03be\u03bf\u03c0\u03bb\u03b9\u03c3\u03bc\u03bf\u03cd": { + "\u0391\u03c0\u03bf\u03c3\u03b2\u03ad\u03c3\u03b5\u03b9\u03c2 \u03b5\u03be\u03bf\u03c0\u03bb\u03b9\u03c3\u03bc\u03bf\u03cd \u03c4\u03b7\u03bb\u03b5\u03c0\u03b9\u03ba\u03bf\u03b9\u03bd\u03c9\u03bd\u03b9\u03ce\u03bd": {}, + "\u0391\u03c0\u03bf\u03c3\u03b2\u03ad\u03c3\u03b5\u03b9\u03c2 \u03b5\u03be\u03bf\u03c0\u03bb\u03b9\u03c3\u03bc\u03bf\u03cd \u03c4\u03b7\u03bb\u03b5\u03c0\u03b9\u03ba\u03bf\u03b9\u03bd\u03c9\u03bd\u03b9\u03ce\u03bd \u03b5\u03ba\u03c4\u03cc\u03c2 \u03b5\u03ba\u03bc\u03b5\u03c4\u03ac\u03bb\u03bb\u03b5\u03c5\u03c3\u03b7\u03c2": {}, + "\u0391\u03c0\u03bf\u03c3\u03b2\u03ad\u03c3\u03b5\u03b9\u03c2 \u03b5\u03c0\u03af\u03c0\u03bb\u03c9\u03bd ": {}, + "\u0391\u03c0\u03bf\u03c3\u03b2\u03ad\u03c3\u03b5\u03b9\u03c2 \u03b5\u03c0\u03af\u03c0\u03bb\u03c9\u03bd \u03b5\u03ba\u03c4\u03cc\u03c2 \u03b5\u03ba\u03bc\u03b5\u03c4\u03ac\u03bb\u03bb\u03b5\u03c5\u03c3\u03b7\u03c2": {}, + "\u0391\u03c0\u03bf\u03c3\u03b2\u03ad\u03c3\u03b5\u03b9\u03c2 \u03b5\u03c0\u03b9\u03c3\u03c4\u03b7\u03bc\u03bf\u03bd\u03b9\u03ba\u03ce\u03bd \u03bf\u03c1\u03b3\u03ac\u03bd\u03c9\u03bd": {}, + "\u0391\u03c0\u03bf\u03c3\u03b2\u03ad\u03c3\u03b5\u03b9\u03c2 \u03b5\u03c0\u03b9\u03c3\u03c4\u03b7\u03bc\u03bf\u03bd\u03b9\u03ba\u03ce\u03bd \u03bf\u03c1\u03b3\u03ac\u03bd\u03c9\u03bd \u03b5\u03ba\u03c4\u03cc\u03c2 \u03b5\u03ba\u03bc\u03b5\u03c4\u03ac\u03bb\u03bb\u03b5\u03c5\u03c3\u03b7\u03c2": {}, + "\u0391\u03c0\u03bf\u03c3\u03b2\u03ad\u03c3\u03b5\u03b9\u03c2 \u03b6\u03ce\u03c9\u03bd \u03b3\u03b9\u03b1 \u03c0\u03ac\u03b3\u03b9\u03b1 \u03b5\u03ba\u03bc\u03b5\u03c4\u03ac\u03bb\u03bb\u03b5\u03c5\u03c3\u03b7": {}, + "\u0391\u03c0\u03bf\u03c3\u03b2\u03ad\u03c3\u03b5\u03b9\u03c2 \u03b6\u03ce\u03c9\u03bd \u03b3\u03b9\u03b1 \u03c0\u03ac\u03b3\u03b9\u03b1 \u03b5\u03ba\u03bc\u03b5\u03c4\u03ac\u03bb\u03bb\u03b5\u03c5\u03c3\u03b7 \u03b5\u03ba\u03c4\u03cc\u03c2 \u03b5\u03ba\u03bc\u03b5\u03c4\u03ac\u03bb\u03bb\u03b5\u03c5\u03c3\u03b7\u03c2": {}, + "\u0391\u03c0\u03bf\u03c3\u03b2\u03ad\u03c3\u03b5\u03b9\u03c2 \u03b7\u03bb\u03b5\u03ba\u03c4\u03c1\u03bf\u03bd\u03b9\u03ba\u03ce\u03bd \u03c5\u03c0\u03bf\u03bb\u03bf\u03b3\u03b9\u03c3\u03c4\u03ce\u03bd \u03ba\u03b1\u03b9 \u03b7\u03bb\u03b5\u03ba\u03c4\u03c1\u03bf\u03bd\u03b9\u03ba\u03ce\u03bd \u03c3\u03c5\u03b3\u03ba\u03c1\u03bf\u03c4\u03b7\u03bc\u03ac\u03c4\u03c9\u03bd": {}, + "\u0391\u03c0\u03bf\u03c3\u03b2\u03ad\u03c3\u03b5\u03b9\u03c2 \u03b7\u03bb\u03b5\u03ba\u03c4\u03c1\u03bf\u03bd\u03b9\u03ba\u03ce\u03bd \u03c5\u03c0\u03bf\u03bb\u03bf\u03b3\u03b9\u03c3\u03c4\u03ce\u03bd \u03ba\u03b1\u03b9 \u03b7\u03bb\u03b5\u03ba\u03c4\u03c1\u03bf\u03bd\u03b9\u03ba\u03ce\u03bd \u03c3\u03c5\u03b3\u03ba\u03c1\u03bf\u03c4\u03b7\u03bc\u03ac\u03c4\u03c9\u03bd \u03b5\u03ba\u03c4\u03cc\u03c2 \u03b5\u03ba\u03bc\u03b5\u03c4\u03ac\u03bb\u03bb\u03b5\u03c5\u03c3\u03b7\u03c2": {}, + "\u0391\u03c0\u03bf\u03c3\u03b2\u03ad\u03c3\u03b5\u03b9\u03c2 \u03bb\u03bf\u03b9\u03c0\u03bf\u03cd \u03b5\u03be\u03bf\u03c0\u03bb\u03b9\u03c3\u03bc\u03bf\u03cd": {}, + "\u0391\u03c0\u03bf\u03c3\u03b2\u03ad\u03c3\u03b5\u03b9\u03c2 \u03bb\u03bf\u03b9\u03c0\u03bf\u03cd \u03b5\u03be\u03bf\u03c0\u03bb\u03b9\u03c3\u03bc\u03bf\u03cd \u03b5\u03ba\u03c4\u03cc\u03c2 \u03b5\u03ba\u03bc\u03b5\u03c4\u03ac\u03bb\u03bb\u03b5\u03c5\u03c3\u03b7\u03c2": {}, + "\u0391\u03c0\u03bf\u03c3\u03b2\u03ad\u03c3\u03b5\u03b9\u03c2 \u03bc\u03ad\u03c3\u03c9\u03bd \u03b1\u03c0\u03bf\u03b8\u03ae\u03c3\u03b5\u03c5\u03c3\u03b7\u03c2 \u03ba\u03b1\u03b9 \u03bc\u03b5\u03c4\u03b1\u03c6\u03bf\u03c1\u03ac\u03c2": {}, + "\u0391\u03c0\u03bf\u03c3\u03b2\u03ad\u03c3\u03b5\u03b9\u03c2 \u03bc\u03ad\u03c3\u03c9\u03bd \u03b1\u03c0\u03bf\u03b8\u03ae\u03c3\u03b5\u03c5\u03c3\u03b7\u03c2 \u03ba\u03b1\u03b9 \u03bc\u03b5\u03c4\u03b1\u03c6\u03bf\u03c1\u03ac\u03c2 \u03b5\u03ba\u03c4\u03cc\u03c2 \u03b5\u03ba\u03bc\u03b5\u03c4\u03ac\u03bb\u03bb\u03b5\u03c5\u03c3\u03b7\u03c2": {}, + "\u0391\u03c0\u03bf\u03c3\u03b2\u03ad\u03c3\u03b5\u03b9\u03c2 \u03bc\u03b7\u03c7\u03b1\u03bd\u03ce\u03bd \u03b3\u03c1\u03b1\u03c6\u03b5\u03af\u03c9\u03bd": {}, + "\u0391\u03c0\u03bf\u03c3\u03b2\u03ad\u03c3\u03b5\u03b9\u03c2 \u03bc\u03b7\u03c7\u03b1\u03bd\u03ce\u03bd \u03b3\u03c1\u03b1\u03c6\u03b5\u03af\u03c9\u03bd \u03b5\u03ba\u03c4\u03cc\u03c2 \u03b5\u03ba\u03bc\u03b5\u03c4\u03ac\u03bb\u03bb\u03b5\u03c5\u03c3\u03b7\u03c2": {}, + "\u0391\u03c0\u03bf\u03c3\u03b2\u03ad\u03c3\u03b5\u03b9\u03c2 \u03c3\u03ba\u03b5\u03c5\u03ce\u03bd": {}, + "\u0391\u03c0\u03bf\u03c3\u03b2\u03ad\u03c3\u03b5\u03b9\u03c2 \u03c3\u03ba\u03b5\u03c5\u03ce\u03bd \u03b5\u03ba\u03c4\u03cc\u03c2 \u03b5\u03ba\u03bc\u03b5\u03c4\u03ac\u03bb\u03bb\u03b5\u03c5\u03c3\u03b7\u03c2": {} + }, + "\u0391\u03c0\u03bf\u03c3\u03b2\u03ad\u03c3\u03b5\u03b9\u03c2 \u03ba\u03c4\u03b9\u03c1\u03af\u03c9\u03bd - \u03b5\u03b3\u03ba\u03b1\u03c4\u03b1\u03c3\u03c4\u03ac\u03c3\u03b5\u03c9\u03bd \u03ba\u03c4\u03b9\u03c1\u03af\u03c9\u03bd - \u03c4\u03b5\u03c7\u03bd\u03b9\u03ba\u03ce\u03bd \u03ad\u03c1\u03b3\u03c9\u03bd": { + "\u0391\u03c0\u03bf\u03c3\u03b2\u03ad\u03c3\u03b5\u03b9\u03c2 \u03a4\u03b5\u03c7\u03bd\u03b9\u03ba\u03ce\u03bd \u03ad\u03c1\u03b3\u03c9\u03bd \u03b5\u03be\u03c5\u03c0\u03b7\u03c1. \u03bc\u03b5\u03c4\u03b1\u03c6\u03bf\u03c1\u03ce\u03bd \u03b5\u03ba\u03c4\u03cc\u03c2 \u03b5\u03ba\u03bc\u03b5\u03c4\u03ac\u03bb\u03bb\u03b5\u03c5\u03c3\u03b7\u03c2": {}, + "\u0391\u03c0\u03bf\u03c3\u03b2\u03ad\u03c3\u03b5\u03b9\u03c2 \u03a4\u03b5\u03c7\u03bd\u03b9\u03ba\u03ce\u03bd \u03ad\u03c1\u03b3\u03c9\u03bd \u03b5\u03be\u03c5\u03c0\u03b7\u03c1\u03ad\u03c4\u03b7\u03c3\u03b7\u03c2 \u03bc\u03b5\u03c4\u03b1\u03c6\u03bf\u03c1\u03ce\u03bd": {}, + "\u0391\u03c0\u03bf\u03c3\u03b2\u03ad\u03c3\u03b5\u03b9\u03c2 \u03a4\u03b5\u03c7\u03bd\u03b9\u03ba\u03ce\u03bd \u03ad\u03c1\u03b3\u03c9\u03bd \u03b5\u03be\u03c5\u03c0\u03b7\u03c1\u03ad\u03c4\u03b7\u03c3\u03b7\u03c2 \u03bc\u03b5\u03c4\u03b1\u03c6\u03bf\u03c1\u03ce\u03bd \u03c3\u03b5 \u03b1\u03ba\u03af\u03bd\u03b7\u03c4\u03b1 \u03c4\u03c1\u03af\u03c4\u03c9\u03bd": {}, + "\u0391\u03c0\u03bf\u03c3\u03b2\u03ad\u03c3\u03b5\u03b9\u03c2 \u03a4\u03b5\u03c7\u03bd\u03b9\u03ba\u03ce\u03bd \u03ad\u03c1\u03b3\u03c9\u03bd \u03b5\u03be\u03c5\u03c0\u03b7\u03c1\u03ad\u03c4\u03b7\u03c3\u03b7\u03c2 \u03bc\u03b5\u03c4\u03b1\u03c6\u03bf\u03c1\u03ce\u03bd \u03c3\u03b5 \u03b1\u03ba\u03af\u03bd\u03b7\u03c4\u03b1 \u03c4\u03c1\u03af\u03c4\u03c9\u03bd \u03b5\u03ba\u03c4\u03cc\u03c2 \u03b5\u03ba\u03bc\u03b5\u03c4\u03ac\u03bb\u03bb\u03b5\u03c5\u03c3\u03b7\u03c2": {}, + "\u0391\u03c0\u03bf\u03c3\u03b2\u03ad\u03c3\u03b5\u03b9\u03c2 \u03b4\u03b9\u03b1\u03bc\u03bf\u03c1\u03c6\u03ce\u03c3\u03b5\u03c9\u03c2 \u03b3\u03b7\u03c0\u03ad\u03b4\u03c9\u03bd \u03b5\u03ba\u03c4\u03cc\u03c2 \u03b5\u03ba\u03bc\u03b5\u03c4\u03ac\u03bb\u03bb\u03b5\u03c5\u03c3\u03b7\u03c2": {}, + "\u0391\u03c0\u03bf\u03c3\u03b2\u03ad\u03c3\u03b5\u03b9\u03c2 \u03b4\u03b9\u03b1\u03bc\u03cc\u03c1\u03c6\u03c9\u03c3\u03b7\u03c2 \u03b3\u03b7\u03c0\u03ad\u03b4\u03c9\u03bd": {}, + "\u0391\u03c0\u03bf\u03c3\u03b2\u03ad\u03c3\u03b5\u03b9\u03c2 \u03b4\u03b9\u03b1\u03bc\u03cc\u03c1\u03c6\u03c9\u03c3\u03b7\u03c2 \u03b3\u03b7\u03c0\u03ad\u03b4\u03c9\u03bd \u03c4\u03c1\u03af\u03c4\u03c9\u03bd": {}, + "\u0391\u03c0\u03bf\u03c3\u03b2\u03ad\u03c3\u03b5\u03b9\u03c2 \u03b4\u03b9\u03b1\u03bc\u03cc\u03c1\u03c6\u03c9\u03c3\u03b7\u03c2 \u03b3\u03b7\u03c0\u03ad\u03b4\u03c9\u03bd \u03c4\u03c1\u03af\u03c4\u03c9\u03bd \u03b5\u03ba\u03c4\u03cc\u03c2 \u03b5\u03ba\u03bc\u03b5\u03c4\u03ac\u03bb\u03bb\u03b5\u03c5\u03c3\u03b7\u03c2": {}, + "\u0391\u03c0\u03bf\u03c3\u03b2\u03ad\u03c3\u03b5\u03b9\u03c2 \u03ba\u03c4\u03b9\u03c1\u03af\u03c9\u03bd - \u03b5\u03b3\u03ba\u03b1\u03c4\u03b1\u03c3\u03c4\u03ac\u03c3\u03b5\u03b9\u03c2 \u03ba\u03c4\u03b9\u03c1\u03af\u03c9\u03bd \u03c3\u03b5 \u03b1\u03ba\u03af\u03bd\u03b7\u03c4\u03b1 \u03c4\u03c1\u03af\u03c4\u03c9\u03bd": {}, + "\u0391\u03c0\u03bf\u03c3\u03b2\u03ad\u03c3\u03b5\u03b9\u03c2 \u03ba\u03c4\u03b9\u03c1\u03af\u03c9\u03bd - \u03b5\u03b3\u03ba\u03b1\u03c4\u03b1\u03c3\u03c4\u03ac\u03c3\u03b5\u03b9\u03c2 \u03ba\u03c4\u03b9\u03c1\u03af\u03c9\u03bd \u03c3\u03b5 \u03b1\u03ba\u03af\u03bd\u03b7\u03c4\u03b1 \u03c4\u03c1\u03af\u03c4\u03c9\u03bd \u03b5\u03ba\u03c4\u03cc\u03c2 \u03b5\u03ba\u03bc\u03b5\u03c4\u03ac\u03bb\u03bb\u03b5\u03c5\u03c3\u03b7\u03c2": {}, + "\u0391\u03c0\u03bf\u03c3\u03b2\u03ad\u03c3\u03b5\u03b9\u03c2 \u03ba\u03c4\u03b9\u03c1\u03af\u03c9\u03bd - \u03b5\u03b3\u03ba\u03b1\u03c4\u03b1\u03c3\u03c4\u03ac\u03c3\u03b5\u03c9\u03bd \u03ba\u03c4\u03b9\u03c1\u03af\u03c9\u03bd": {}, + "\u0391\u03c0\u03bf\u03c3\u03b2\u03ad\u03c3\u03b5\u03b9\u03c2 \u03ba\u03c4\u03b9\u03c1\u03af\u03c9\u03bd - \u03b5\u03b3\u03ba\u03b1\u03c4\u03b1\u03c3\u03c4\u03ac\u03c3\u03b5\u03c9\u03bd \u03ba\u03c4\u03b9\u03c1\u03af\u03c9\u03bd \u03b5\u03ba\u03c4\u03cc\u03c2 \u03b5\u03ba\u03bc\u03b5\u03c4\u03ac\u03bb\u03bb\u03b5\u03c5\u03c3\u03b7\u03c2": {}, + "\u0391\u03c0\u03bf\u03c3\u03b2\u03ad\u03c3\u03b5\u03b9\u03c2 \u03bb\u03bf\u03b9\u03c0\u03ce\u03bd \u03c4\u03b5\u03c7\u03bd\u03b9\u03ba\u03ce\u03bd \u03ad\u03c1\u03b3\u03c9\u03bd": {}, + "\u0391\u03c0\u03bf\u03c3\u03b2\u03ad\u03c3\u03b5\u03b9\u03c2 \u03bb\u03bf\u03b9\u03c0\u03ce\u03bd \u03c4\u03b5\u03c7\u03bd\u03b9\u03ba\u03ce\u03bd \u03ad\u03c1\u03b3\u03c9\u03bd \u03b5\u03ba\u03c4\u03cc\u03c2 \u03b5\u03ba\u03bc\u03b5\u03c4\u03ac\u03bb\u03bb\u03b5\u03c5\u03c3\u03b7\u03c2": {}, + "\u0391\u03c0\u03bf\u03c3\u03b2\u03ad\u03c3\u03b5\u03b9\u03c2 \u03bb\u03bf\u03b9\u03c0\u03ce\u03bd \u03c4\u03b5\u03c7\u03bd\u03b9\u03ba\u03ce\u03bd \u03ad\u03c1\u03b3\u03c9\u03bd \u03c3\u03b5 \u03b1\u03ba\u03af\u03bd\u03b7\u03c4\u03b1 \u03c4\u03c1\u03af\u03c4\u03c9\u03bd": {}, + "\u0391\u03c0\u03bf\u03c3\u03b2\u03ad\u03c3\u03b5\u03b9\u03c2 \u03bb\u03bf\u03b9\u03c0\u03ce\u03bd \u03c4\u03b5\u03c7\u03bd\u03b9\u03ba\u03ce\u03bd \u03ad\u03c1\u03b3\u03c9\u03bd \u03c3\u03b5 \u03b1\u03ba\u03af\u03bd\u03b7\u03c4\u03b1 \u03c4\u03c1\u03af\u03c4\u03c9\u03bd \u03b5\u03ba\u03c4\u03cc\u03c2 \u03b5\u03ba\u03bc\u03b5\u03c4\u03ac\u03bb\u03bb\u03b5\u03c5\u03c3\u03b7\u03c2": {} + }, + "\u0391\u03c0\u03bf\u03c3\u03b2\u03ad\u03c3\u03b5\u03b9\u03c2 \u03bc\u03b5\u03c4\u03b1\u03c6\u03bf\u03c1\u03b9\u03ba\u03ce\u03bd \u03bc\u03ad\u03c3\u03c9\u03bd": { + "\u0391\u03c0\u03bf\u03c3\u03b2\u03ad\u03c3\u03b5\u03b9\u03c2 \u03b1\u03c5\u03c4\u03bf\u03ba\u03b9\u03bd\u03ae\u03c4\u03c9\u03bd \u03bb\u03b5\u03c9\u03c6\u03bf\u03c1\u03b5\u03af\u03c9\u03bd": {}, + "\u0391\u03c0\u03bf\u03c3\u03b2\u03ad\u03c3\u03b5\u03b9\u03c2 \u03b1\u03c5\u03c4\u03bf\u03ba\u03b9\u03bd\u03ae\u03c4\u03c9\u03bd \u03bb\u03b5\u03c9\u03c6\u03bf\u03c1\u03b5\u03af\u03c9\u03bd \u03b5\u03ba\u03c4\u03cc\u03c2 \u03b5\u03ba\u03bc\u03b5\u03c4\u03ac\u03bb\u03bb\u03b5\u03c5\u03c3\u03b7\u03c2": {}, + "\u0391\u03c0\u03bf\u03c3\u03b2\u03ad\u03c3\u03b5\u03b9\u03c2 \u03b1\u03c5\u03c4\u03bf\u03ba\u03b9\u03bd\u03ae\u03c4\u03c9\u03bd \u03c6\u03bf\u03c1\u03c4\u03b7\u03b3\u03ce\u03bd - \u03c1\u03c5\u03bc\u03bf\u03c5\u03bb\u03ba\u03ce\u03bd - \u0395\u03b9\u03b4\u03b9\u03ba\u03ae\u03c2 \u03c7\u03c1\u03ae\u03c3\u03b7\u03c2": {}, + "\u0391\u03c0\u03bf\u03c3\u03b2\u03ad\u03c3\u03b5\u03b9\u03c2 \u03b1\u03c5\u03c4\u03bf\u03ba\u03b9\u03bd\u03ae\u03c4\u03c9\u03bd \u03c6\u03bf\u03c1\u03c4\u03b7\u03b3\u03ce\u03bd - \u03c1\u03c5\u03bc\u03bf\u03c5\u03bb\u03ba\u03ce\u03bd - \u0395\u03b9\u03b4\u03b9\u03ba\u03ae\u03c2 \u03c7\u03c1\u03ae\u03c3\u03b7\u03c2 \u03b5\u03ba\u03c4\u03cc\u03c2 \u03b5\u03ba\u03bc\u03b5\u03c4\u03ac\u03bb\u03bb\u03b5\u03c5\u03c3\u03b7\u03c2": {}, + "\u0391\u03c0\u03bf\u03c3\u03b2\u03ad\u03c3\u03b5\u03b9\u03c2 \u03b5\u03bd\u03b1\u03ad\u03c1\u03b9\u03c9\u03bd \u03bc\u03ad\u03c3\u03c9\u03bd": {}, + "\u0391\u03c0\u03bf\u03c3\u03b2\u03ad\u03c3\u03b5\u03b9\u03c2 \u03b5\u03bd\u03b1\u03ad\u03c1\u03b9\u03c9\u03bd \u03bc\u03ad\u03c3\u03c9\u03bd \u03b5\u03ba\u03c4\u03cc\u03c2 \u03b5\u03ba\u03bc\u03b5\u03c4\u03ac\u03bb\u03bb\u03b5\u03c5\u03c3\u03b7\u03c2": {}, + "\u0391\u03c0\u03bf\u03c3\u03b2\u03ad\u03c3\u03b5\u03b9\u03c2 \u03bb\u03bf\u03b9\u03c0\u03c9\u03bd \u03bc\u03ad\u03c3\u03c9\u03bd \u03bc\u03b5\u03c4\u03b1\u03c6\u03bf\u03c1\u03ac\u03c2": {}, + "\u0391\u03c0\u03bf\u03c3\u03b2\u03ad\u03c3\u03b5\u03b9\u03c2 \u03bb\u03bf\u03b9\u03c0\u03c9\u03bd \u03bc\u03ad\u03c3\u03c9\u03bd \u03bc\u03b5\u03c4\u03b1\u03c6\u03bf\u03c1\u03ac\u03c2 \u03b5\u03ba\u03c4\u03cc\u03c2 \u03b5\u03ba\u03bc\u03b5\u03c4\u03ac\u03bb\u03bb\u03b5\u03c5\u03c3\u03b7\u03c2": {}, + "\u0391\u03c0\u03bf\u03c3\u03b2\u03ad\u03c3\u03b5\u03b9\u03c2 \u03bb\u03bf\u03b9\u03c0\u03ce\u03bd \u03b5\u03c0\u03b9\u03b2\u03b1\u03c4\u03b9\u03ba\u03ce\u03bd \u03b1\u03c5\u03c4\u03bf\u03ba\u03b9\u03bd\u03ae\u03c4\u03c9\u03bd": {}, + "\u0391\u03c0\u03bf\u03c3\u03b2\u03ad\u03c3\u03b5\u03b9\u03c2 \u03bb\u03bf\u03b9\u03c0\u03ce\u03bd \u03b5\u03c0\u03b9\u03b2\u03b1\u03c4\u03b9\u03ba\u03ce\u03bd \u03b1\u03c5\u03c4\u03bf\u03ba\u03b9\u03bd\u03ae\u03c4\u03c9\u03bd \u03b5\u03ba\u03c4\u03cc\u03c2 \u03b5\u03ba\u03bc\u03b5\u03c4\u03ac\u03bb\u03bb\u03b5\u03c5\u03c3\u03b7\u03c2": {}, + "\u0391\u03c0\u03bf\u03c3\u03b2\u03ad\u03c3\u03b5\u03b9\u03c2 \u03bc\u03ad\u03c3\u03c9\u03bd \u03b5\u03c3\u03c9\u03c4\u03b5\u03c1\u03b9\u03ba\u03ce\u03bd \u03bc\u03b5\u03c4\u03b1\u03c6\u03bf\u03c1\u03ce\u03bd": {}, + "\u0391\u03c0\u03bf\u03c3\u03b2\u03ad\u03c3\u03b5\u03b9\u03c2 \u03bc\u03ad\u03c3\u03c9\u03bd \u03b5\u03c3\u03c9\u03c4\u03b5\u03c1\u03b9\u03ba\u03ce\u03bd \u03bc\u03b5\u03c4\u03b1\u03c6\u03bf\u03c1\u03ce\u03bd \u03b5\u03ba\u03c4\u03cc\u03c2 \u03b5\u03ba\u03bc\u03b5\u03c4\u03ac\u03bb\u03bb\u03b5\u03c5\u03c3\u03b7\u03c2": {}, + "\u0391\u03c0\u03bf\u03c3\u03b2\u03ad\u03c3\u03b5\u03b9\u03c2 \u03c0\u03bb\u03c9\u03c4\u03ce\u03bd \u03bc\u03ad\u03c3\u03c9\u03bd": {}, + "\u0391\u03c0\u03bf\u03c3\u03b2\u03ad\u03c3\u03b5\u03b9\u03c2 \u03c0\u03bb\u03c9\u03c4\u03ce\u03bd \u03bc\u03ad\u03c3\u03c9\u03bd \u03b5\u03ba\u03c4\u03cc\u03c2 \u03b5\u03ba\u03bc\u03b5\u03c4\u03ac\u03bb\u03bb\u03b5\u03c5\u03c3\u03b7\u03c2 ": {}, + "\u0391\u03c0\u03bf\u03c3\u03b2\u03ad\u03c3\u03b5\u03b9\u03c2 \u03c3\u03b9\u03b4\u03b7\u03c1\u03bf\u03b4\u03c1\u03bf\u03bc\u03b9\u03ba\u03ce\u03bd \u03bf\u03c7\u03b7\u03bc\u03ac\u03c4\u03c9\u03bd": {}, + "\u0391\u03c0\u03bf\u03c3\u03b2\u03ad\u03c3\u03b5\u03b9\u03c2 \u03c3\u03b9\u03b4\u03b7\u03c1\u03bf\u03b4\u03c1\u03bf\u03bc\u03b9\u03ba\u03ce\u03bd \u03bf\u03c7\u03b7\u03bc\u03ac\u03c4\u03c9\u03bd \u03b5\u03ba\u03c4\u03cc\u03c2 \u03b5\u03ba\u03bc\u03b5\u03c4\u03ac\u03bb\u03bb\u03b5\u03c5\u03c3\u03b7\u03c2": {} + }, + "\u0391\u03c0\u03bf\u03c3\u03b2\u03ad\u03c3\u03b5\u03b9\u03c2 \u03bc\u03b7\u03c7\u03b1\u03bd\u03b7\u03bc\u03ac\u03c4\u03c9\u03bd - \u03c4\u03b5\u03c7\u03bd\u03b9\u03ba\u03ce\u03bd \u03b5\u03b3\u03ba\u03b1\u03c4\u03b1\u03c3\u03c4\u03ac\u03c3\u03b5\u03c9\u03bd - \u03bb\u03bf\u03b9\u03c0\u03ce\u03bd \u03bc\u03b7\u03c7\u03b1\u03bd\u03bf\u03bb\u03bf\u03b3\u03b9\u03ba\u03bf\u03cd \u03b5\u03be\u03bf\u03c0\u03bb\u03b9\u03c3\u03bc\u03bf\u03cd": { + "\u0391\u03c0\u03bf\u03c3\u03b2\u03ad\u03c3\u03b5\u03b9\u03c2 \u03b5\u03c1\u03b3\u03b1\u03bb\u03b5\u03af\u03c9\u03bd": {}, + "\u0391\u03c0\u03bf\u03c3\u03b2\u03ad\u03c3\u03b5\u03b9\u03c2 \u03b5\u03c1\u03b3\u03b1\u03bb\u03b5\u03af\u03c9\u03bd \u03b5\u03ba\u03c4\u03cc\u03c2 \u03b5\u03ba\u03bc\u03b5\u03c4\u03ac\u03bb\u03bb\u03b5\u03c5\u03c3\u03b7\u03c2": {}, + "\u0391\u03c0\u03bf\u03c3\u03b2\u03ad\u03c3\u03b5\u03b9\u03c2 \u03ba\u03b1\u03bb\u03bf\u03c5\u03c0\u03b9\u03ce\u03bd - \u03b9\u03b4\u03b9\u03bf\u03ba\u03b1\u03c4\u03b1\u03c3\u03ba\u03b5\u03c5\u03ce\u03bd": {}, + "\u0391\u03c0\u03bf\u03c3\u03b2\u03ad\u03c3\u03b5\u03b9\u03c2 \u03ba\u03b1\u03bb\u03bf\u03c5\u03c0\u03b9\u03ce\u03bd - \u03b9\u03b4\u03b9\u03bf\u03ba\u03b1\u03c4\u03b1\u03c3\u03ba\u03b5\u03c5\u03ce\u03bd \u03b5\u03ba\u03c4\u03cc\u03c2 \u03b5\u03ba\u03bc\u03b5\u03c4\u03ac\u03bb\u03bb\u03b5\u03c5\u03c3\u03b7\u03c2": {}, + "\u0391\u03c0\u03bf\u03c3\u03b2\u03ad\u03c3\u03b5\u03b9\u03c2 \u03bb\u03bf\u03b9\u03c0\u03bf\u03cd \u03bc\u03b7\u03c7\u03b1\u03bd\u03bf\u03bb\u03bf\u03b3\u03b9\u03ba\u03bf\u03cd \u03b5\u03be\u03bf\u03c0\u03bb\u03b9\u03c3\u03bc\u03bf\u03cd": {}, + "\u0391\u03c0\u03bf\u03c3\u03b2\u03ad\u03c3\u03b5\u03b9\u03c2 \u03bb\u03bf\u03b9\u03c0\u03bf\u03cd \u03bc\u03b7\u03c7\u03b1\u03bd\u03bf\u03bb\u03bf\u03b3\u03b9\u03ba\u03bf\u03cd \u03b5\u03be\u03bf\u03c0\u03bb\u03b9\u03c3\u03bc\u03bf\u03cd \u03b5\u03ba\u03c4\u03cc\u03c2 \u03b5\u03ba\u03bc\u03b5\u03c4\u03ac\u03bb\u03bb\u03b5\u03c5\u03c3\u03b7\u03c2": {}, + "\u0391\u03c0\u03bf\u03c3\u03b2\u03ad\u03c3\u03b5\u03b9\u03c2 \u03bb\u03bf\u03b9\u03c0\u03bf\u03cd \u03bc\u03b7\u03c7\u03b1\u03bd\u03bf\u03bb\u03bf\u03b3\u03b9\u03ba\u03bf\u03cd \u03b5\u03be\u03bf\u03c0\u03bb\u03b9\u03c3\u03bc\u03bf\u03cd \u03c3\u03b5 \u03b1\u03ba\u03af\u03bd\u03b7\u03c4\u03b1 \u03c4\u03c1\u03af\u03c4\u03c9\u03bd": {}, + "\u0391\u03c0\u03bf\u03c3\u03b2\u03ad\u03c3\u03b5\u03b9\u03c2 \u03bb\u03bf\u03b9\u03c0\u03bf\u03cd \u03bc\u03b7\u03c7\u03b1\u03bd\u03bf\u03bb\u03bf\u03b3\u03b9\u03ba\u03bf\u03cd \u03b5\u03be\u03bf\u03c0\u03bb\u03b9\u03c3\u03bc\u03bf\u03cd \u03c3\u03b5 \u03b1\u03ba\u03af\u03bd\u03b7\u03c4\u03b1 \u03c4\u03c1\u03af\u03c4\u03c9\u03bd \u03b5\u03ba\u03c4\u03cc\u03c2 \u03b5\u03ba\u03bc\u03b5\u03c4\u03ac\u03bb\u03bb\u03b5\u03c5\u03c3\u03b7\u03c2": {}, + "\u0391\u03c0\u03bf\u03c3\u03b2\u03ad\u03c3\u03b5\u03b9\u03c2 \u03bc\u03b7\u03c7\u03b1\u03bd\u03b7\u03bc\u03ac\u03c4\u03c9\u03bd ": {}, + "\u0391\u03c0\u03bf\u03c3\u03b2\u03ad\u03c3\u03b5\u03b9\u03c2 \u03bc\u03b7\u03c7\u03b1\u03bd\u03b7\u03bc\u03ac\u03c4\u03c9\u03bd \u03b5\u03ba\u03c4\u03cc\u03c2 \u03b5\u03ba\u03bc\u03b5\u03c4\u03ac\u03bb\u03bb\u03b5\u03c5\u03c3\u03b7\u03c2": {}, + "\u0391\u03c0\u03bf\u03c3\u03b2\u03ad\u03c3\u03b5\u03b9\u03c2 \u03bc\u03b7\u03c7\u03b1\u03bd\u03b7\u03bc\u03ac\u03c4\u03c9\u03bd \u03c3\u03b5 \u03b1\u03ba\u03af\u03bd\u03b7\u03c4\u03b1 \u03c4\u03c1\u03af\u03c4\u03c9\u03bd": {}, + "\u0391\u03c0\u03bf\u03c3\u03b2\u03ad\u03c3\u03b5\u03b9\u03c2 \u03bc\u03b7\u03c7\u03b1\u03bd\u03b7\u03bc\u03ac\u03c4\u03c9\u03bd \u03c3\u03b5 \u03b1\u03ba\u03af\u03bd\u03b7\u03c4\u03b1 \u03c4\u03c1\u03af\u03c4\u03c9\u03bd \u03b5\u03ba\u03c4\u03cc\u03c2 \u03b5\u03ba\u03bc\u03b5\u03c4\u03ac\u03bb\u03bb\u03b5\u03c5\u03c3\u03b7\u03c2": {}, + "\u0391\u03c0\u03bf\u03c3\u03b2\u03ad\u03c3\u03b5\u03b9\u03c2 \u03bc\u03b7\u03c7\u03b1\u03bd\u03bf\u03bb\u03bf\u03b3\u03b9\u03ba\u03ce\u03bd \u03bf\u03c1\u03b3\u03ac\u03bd\u03c9\u03bd": {}, + "\u0391\u03c0\u03bf\u03c3\u03b2\u03ad\u03c3\u03b5\u03b9\u03c2 \u03bc\u03b7\u03c7\u03b1\u03bd\u03bf\u03bb\u03bf\u03b3\u03b9\u03ba\u03ce\u03bd \u03bf\u03c1\u03b3\u03ac\u03bd\u03c9\u03bd \u03b5\u03ba\u03c4\u03cc\u03c2 \u03b5\u03ba\u03bc\u03b5\u03c4\u03ac\u03bb\u03bb\u03b5\u03c5\u03c3\u03b7\u03c2": {}, + "\u0391\u03c0\u03bf\u03c3\u03b2\u03ad\u03c3\u03b5\u03b9\u03c2 \u03c4\u03b5\u03c7\u03bd\u03b9\u03ba\u03ce\u03bd \u03b5\u03b3\u03ba\u03b1\u03c4\u03b1\u03c3\u03c4\u03ac\u03c3\u03b5\u03c9\u03bd ": {}, + "\u0391\u03c0\u03bf\u03c3\u03b2\u03ad\u03c3\u03b5\u03b9\u03c2 \u03c4\u03b5\u03c7\u03bd\u03b9\u03ba\u03ce\u03bd \u03b5\u03b3\u03ba\u03b1\u03c4\u03b1\u03c3\u03c4\u03ac\u03c3\u03b5\u03c9\u03bd \u03b5\u03ba\u03c4\u03cc\u03c2 \u03b5\u03ba\u03bc\u03b5\u03c4\u03ac\u03bb\u03bb\u03b5\u03c5\u03c3\u03b7\u03c2": {}, + "\u0391\u03c0\u03bf\u03c3\u03b2\u03ad\u03c3\u03b5\u03b9\u03c2 \u03c4\u03b5\u03c7\u03bd\u03b9\u03ba\u03ce\u03bd \u03b5\u03b3\u03ba\u03b1\u03c4\u03b1\u03c3\u03c4\u03ac\u03c3\u03b5\u03c9\u03bd \u03c3\u03b5 \u03b1\u03ba\u03af\u03bd\u03b7\u03c4\u03b1 \u03c4\u03c1\u03af\u03c4\u03c9\u03bd": {}, + "\u0391\u03c0\u03bf\u03c3\u03b2\u03ad\u03c3\u03b5\u03b9\u03c2 \u03c4\u03b5\u03c7\u03bd\u03b9\u03ba\u03ce\u03bd \u03b5\u03b3\u03ba\u03b1\u03c4\u03b1\u03c3\u03c4\u03ac\u03c3\u03b5\u03c9\u03bd \u03c3\u03b5 \u03b1\u03ba\u03af\u03bd\u03b7\u03c4\u03b1 \u03c4\u03c1\u03af\u03c4\u03c9\u03bd \u03b5\u03ba\u03c4\u03cc\u03c2 \u03b5\u03ba\u03bc\u03b5\u03c4\u03ac\u03bb\u03bb\u03b5\u03c5\u03c3\u03b7\u03c2": {}, + "\u0391\u03c0\u03bf\u03c3\u03b2\u03ad\u03c3\u03b5\u03b9\u03c2 \u03c6\u03bf\u03c1\u03b7\u03c4\u03ce\u03bd \u03bc\u03b7\u03c7\u03b1\u03bd\u03b7\u03bc\u03ac\u03c4\u03c9\u03bd \"\u03c7\u03b5\u03b9\u03c1\u03cc\u03c2\"": {}, + "\u0391\u03c0\u03bf\u03c3\u03b2\u03ad\u03c3\u03b5\u03b9\u03c2 \u03c6\u03bf\u03c1\u03b7\u03c4\u03ce\u03bd \u03bc\u03b7\u03c7\u03b1\u03bd\u03b7\u03bc\u03ac\u03c4\u03c9\u03bd \"\u03c7\u03b5\u03b9\u03c1\u03cc\u03c2\" \u03b5\u03ba\u03c4\u03cc\u03c2 \u03b5\u03ba\u03bc\u03b5\u03c4\u03ac\u03bb\u03bb\u03b5\u03c5\u03c3\u03b7\u03c2": {} + } + }, + "\u0391\u03a0\u039f\u03a4\u0395\u039b\u0395\u03a3\u039c\u0391\u03a4\u0391 \u03a0\u03a1\u039f\u03a3 \u0394\u0399\u0391\u0398\u0395\u03a3\u0397": { + "\u0394\u03b9\u03b1\u03c6\u03bf\u03c1\u03ad\u03c2 \u03c6\u03bf\u03c1\u03bf\u03bb\u03bf\u03b3\u03b9\u03ba\u03bf\u03cd \u03b5\u03bb\u03ad\u03bd\u03c7\u03bf\u03c5 \u03c0\u03c1\u03bf\u03b7\u03b3\u03bf\u03c5\u03bc\u03ad\u03bd\u03c9\u03bd \u03c7\u03c1\u03ae\u03c3\u03b5\u03c9\u03bd": {}, + "\u0396\u03b7\u03bc\u03b9\u03ad\u03c2 \u03b5\u03b9\u03c2 \u03bd\u03ad\u03bf": {}, + "\u0396\u03b7\u03bc\u03b9\u03ad\u03c2 \u03c0\u03c1\u03bf\u03b7\u03b3\u03bf\u03cd\u03bc\u03b5\u03bd\u03b7\u03c2 \u03c7\u03c1\u03ae\u03c3\u03b7\u03c2 \u03c0\u03c1\u03bf\u03c2 \u03ba\u03ac\u03bb\u03c5\u03c8\u03b7": {}, + "\u0396\u03b7\u03bc\u03b9\u03ad\u03c2 \u03c0\u03c1\u03bf\u03b7\u03b3\u03bf\u03cd\u03bc\u03b5\u03bd\u03c9\u03bd \u03c7\u03c1\u03ae\u03c3\u03b5\u03c9\u03bd \u03c0\u03c1\u03bf\u03c2 \u03ba\u03ac\u03bb\u03c5\u03c8\u03b7": {}, + "\u0396\u03b7\u03bc\u03b9\u03ad\u03c2 \u03c7\u03c1\u03ae\u03c3\u03b7\u03c2": {}, + "\u039a\u03ad\u03c1\u03b4\u03b7 \u03b5\u03b9\u03c2 \u03bd\u03ad\u03bf": {}, + "\u039a\u03b1\u03b8\u03b1\u03c1\u03ac \u03ba\u03ad\u03c1\u03b4\u03b7 \u03c7\u03c1\u03ae\u03c3\u03b7\u03c2": {}, + "\u039b\u03bf\u03b3\u03b1\u03c1\u03b9\u03b1\u03c3\u03bc\u03cc\u03c2 \u03b1\u03c0\u03bf\u03b8\u03b5\u03bc\u03b1\u03c4\u03b9\u03ba\u03ce\u03bd \u03c0\u03c1\u03bf\u03c2 \u03b4\u03b9\u03ac\u03b8\u03b5\u03c3\u03b7": {}, + "\u039b\u03bf\u03b9\u03c0\u03bf\u03af \u03bc\u03b7 \u03b5\u03bd\u03c3\u03c9\u03bc\u03b1\u03c4\u03c9\u03bc\u03ad\u03bd\u03bf\u03b9 \u03c3\u03c4\u03bf \u03bb\u03b5\u03b9\u03c4\u03bf\u03c5\u03c1\u03b3\u03b9\u03ba\u03cc \u03ba\u03cc\u03c3\u03c4\u03bf\u03c2 \u03c6\u03cc\u03c1\u03bf\u03b9": {}, + "\u03a5\u03c0\u03cc\u03bb\u03bf\u03b9\u03c0\u03bf \u03ba\u03b5\u03c1\u03b4\u03ce\u03bd \u03c0\u03c1\u03bf\u03b7\u03b3\u03bf\u03cd\u03bc\u03b5\u03bd\u03b7\u03c2 \u03c7\u03c1\u03ae\u03c3\u03b7\u03c2": {}, + "\u03a6\u03cc\u03c1\u03bf\u03c2 \u03b5\u03b9\u03c3\u03bf\u03b4\u03ae\u03bc\u03b1\u03c4\u03bf\u03c2 \u03ba\u03b1\u03b9 \u03b5\u03b9\u03c3\u03c6\u03bf\u03c1\u03ac \u039f\u0393\u0391": {} + }, + "\u0391\u03a0\u039f\u03a4\u0395\u039b\u0395\u03a3\u039c\u0391\u03a4\u0391 \u03a7\u03a1\u0397\u03a3\u0397\u03a3": { + "\u0388\u03ba\u03c4\u03b1\u03ba\u03c4\u03b1 \u03ba\u03b1\u03b9 \u03b1\u03bd\u03cc\u03c1\u03b3\u03b1\u03bd\u03b1 \u03b1\u03c0\u03bf\u03c4\u03b5\u03bb\u03ad\u03c3\u03bc\u03b1\u03c4\u03b1": { + "\u0388\u03ba\u03c4\u03b1\u03ba\u03c4\u03b1 \u03ba\u03ad\u03c1\u03b4\u03b7": {}, + "\u0388\u03ba\u03c4\u03b1\u03ba\u03c4\u03b1 \u03ba\u03b1\u03b9 \u03b1\u03bd\u03cc\u03c1\u03b3\u03b1\u03bd\u03b1 \u03ad\u03be\u03bf\u03b4\u03b1": {}, + "\u0388\u03ba\u03c4\u03b1\u03ba\u03c4\u03b1 \u03ba\u03b1\u03b9 \u03b1\u03bd\u03cc\u03c1\u03b3\u03b1\u03bd\u03b1 \u03ad\u03c3\u03bf\u03b4\u03b1": {}, + "\u0388\u03ba\u03c4\u03b1\u03ba\u03c4\u03b5\u03c2 \u03b6\u03b7\u03bc\u03b9\u03ad\u03c2": {}, + "\u0388\u03be\u03bf\u03b4\u03b1 \u03c0\u03c1\u03bf\u03b7\u03b3\u03bf\u03c5\u03bc\u03ad\u03bd\u03c9\u03bd \u03c7\u03c1\u03ae\u03c3\u03b5\u03c9\u03bd": {}, + "\u0388\u03c3\u03bf\u03b4\u03b1 \u03ba\u03b1\u03b9 \u03c0\u03c1\u03bf\u03b2\u03bb\u03ad\u03c8\u03b5\u03b9\u03c2 \u03c0\u03c1\u03bf\u03b7\u03b3\u03bf\u03c5\u03bc\u03ad\u03bd\u03c9\u03bd \u03c7\u03c1\u03ae\u03c3\u03b5\u03c9\u03bd": {}, + "\u0388\u03c3\u03bf\u03b4\u03b1 \u03c0\u03c1\u03bf\u03b7\u03b3\u03bf\u03c5\u03bc\u03ad\u03bd\u03c9\u03bd \u03c7\u03c1\u03ae\u03c3\u03b5\u03c9\u03bd": {}, + "\u03a0\u03c1\u03bf\u03b2\u03bb\u03ad\u03c8\u03b5\u03b9\u03c2 \u03b3\u03b9\u03b1 \u03ad\u03ba\u03c4\u03b1\u03ba\u03c4\u03bf\u03c5\u03c2 \u03ba\u03b9\u03bd\u03b4\u03cd\u03bd\u03bf\u03c5\u03c2": {} + }, + "\u0391\u03c0\u03bf\u03c4\u03b5\u03bb\u03ad\u03c3\u03bc\u03b1\u03c4\u03b1 \u03b5\u03ba\u03bc\u03b5\u03c4\u03ac\u03bb\u03bb\u03b5\u03c5\u03c3\u03b7": { + "\u0386\u03bb\u03bb\u03b1 \u03ad\u03c3\u03bf\u03b4\u03b1 \u03b5\u03ba\u03bc\u03b5\u03c4\u03ac\u03bb\u03bb\u03b5\u03c5\u03c3\u03b7\u03c2": {}, + "\u0388\u03be\u03bf\u03b4\u03b1 \u03b4\u03b9\u03bf\u03b9\u03ba\u03b7\u03c4\u03b9\u03ba\u03ae\u03c2 \u03bb\u03b5\u03b9\u03c4\u03bf\u03c5\u03c1\u03b3\u03af\u03b1\u03c2": {}, + "\u0388\u03be\u03bf\u03b4\u03b1 \u03bb\u03b5\u03b9\u03c4\u03bf\u03c5\u03c1\u03b3\u03af\u03b1\u03c2 \u03b4\u03b9\u03ac\u03b8\u03b5\u03c3\u03b7\u03c2": {}, + "\u0388\u03be\u03bf\u03b4\u03b1 \u03bb\u03b5\u03b9\u03c4\u03bf\u03c5\u03c1\u03b3\u03af\u03b1\u03c2 \u03b5\u03c1\u03b1\u03c5\u03bd\u03ce\u03bd - \u03b1\u03bd\u03ac\u03c0\u03c4\u03c5\u03be\u03b7\u03c2": {}, + "\u039a\u03cc\u03c3\u03c4\u03bf\u03c2 \u03b1\u03b4\u03c1\u03ac\u03bd\u03b5\u03b9\u03b1\u03c2": {}, + "\u039c\u03b9\u03ba\u03c4\u03ac \u03b1\u03c0\u03bf\u03c4\u03b5\u03bb\u03ad\u03c3\u03bc\u03b1\u03c4\u03b1 (\u03ba\u03ad\u03c1\u03b4\u03b7 \u03ae \u03b6\u03b7\u03bc\u03b9\u03ad\u03c2) \u03b5\u03ba\u03bc\u03b5\u03c4\u03ac\u03bb\u03bb\u03b5\u03c5\u03c3\u03b7\u03c2": {} + }, + "\u039a\u03b1\u03b8\u03b1\u03c1\u03ac \u03b1\u03c0\u03bf\u03c4\u03b5\u03bb\u03ad\u03c3\u03bc\u03b1\u03c4\u03b1 \u03c7\u03c1\u03ae\u03c3\u03b7\u03c2": {}, + "\u039c\u03b7 \u03b5\u03bd\u03c3\u03c9\u03bc\u03b1\u03c4\u03c9\u03bc\u03ad\u03bd\u03b5\u03c2 \u03c3\u03c4\u03bf \u03bb\u03b5\u03b9\u03c4\u03bf\u03c5\u03c1\u03b3\u03b9\u03ba\u03cc \u03ba\u03cc\u03c3\u03c4\u03bf\u03c2 \u03b1\u03c0\u03bf\u03c3\u03b2\u03ad\u03c3\u03b5\u03b9\u03c2 \u03c0\u03b1\u03b3\u03af\u03c9\u03bd": { + "\u0391\u03c3\u03ce\u03bc\u03b1\u03c4\u03c9\u03bd \u03b1\u03ba\u03b9\u03bd\u03b7\u03c4\u03bf\u03c0\u03bf\u03b9\u03ae\u03c3\u03b5\u03c9\u03bd \u03ba\u03b1\u03b9 \u03b5\u03be\u03cc\u03b4\u03c9\u03bd \u03c0\u03bf\u03bb\u03c5\u03b5\u03c4\u03bf\u03cd\u03c2 \u03b1\u03c0\u03cc\u03c3\u03b2\u03b5\u03c3\u03b7\u03c2": {}, + "\u0395\u03b4\u03b1\u03c6\u03b9\u03ba\u03ce\u03bd \u03b5\u03ba\u03c4\u03ac\u03c3\u03b5\u03c9\u03bd": {}, + "\u0395\u03c0\u03af\u03c0\u03bb\u03c9\u03bd \u03ba\u03b1\u03b9 \u03bb\u03bf\u03b9\u03c0\u03bf\u03cd \u03b5\u03be\u03bf\u03c0\u03bb\u03b9\u03c3\u03bc\u03bf\u03cd": {}, + "\u039a\u03c4\u03b9\u03c1\u03af\u03c9\u03bd - \u03b5\u03b3\u03ba\u03b1\u03c4\u03b1\u03c3\u03c4\u03ac\u03c3\u03b5\u03c9\u03bd \u03ba\u03c4\u03b9\u03c1\u03af\u03c9\u03bd - \u03c4\u03b5\u03c7\u03bd\u03b9\u03ba\u03ce\u03bd \u03ad\u03c1\u03b3\u03c9\u03bd": {}, + "\u039c\u03b5\u03c4\u03b1\u03c6\u03bf\u03c1\u03b9\u03ba\u03ce\u03bd \u03bc\u03ad\u03c3\u03c9\u03bd": {}, + "\u039c\u03b7\u03c7\u03b1\u03bd\u03b7\u03bc\u03ac\u03c4\u03c9\u03bd - \u03c4\u03b5\u03c7\u03bd\u03b9\u03ba\u03ce\u03bd \u03b5\u03b3\u03ba\u03b1\u03c4\u03b1\u03c3\u03c4\u03ac\u03c3\u03b5\u03c9\u03bd - \u03bb\u03bf\u03b9\u03c0\u03bf\u03cd \u03bc\u03b7\u03c7\u03b1\u03bd\u03bf\u03bb\u03bf\u03b3\u03b9\u03ba\u03bf\u03cd \u03b5\u03be\u03bf\u03c0\u03bb\u03b9\u03c3\u03bc\u03bf\u03cd": {} + }, + "\u03a7\u03c1\u03b7\u03bc\u03b1\u03c4\u03bf\u03bf\u03b9\u03ba\u03bf\u03bd\u03bf\u03bc\u03b9\u03ba\u03ac \u03b1\u03c0\u03bf\u03c4\u03b5\u03bb\u03ad\u03c3\u03bc\u03b1\u03c4\u03b1": { + "\u0388\u03be\u03bf\u03b4\u03b1 \u03ba\u03b1\u03b9 \u03b6\u03b7\u03bc\u03b9\u03ad\u03c2 \u03c3\u03c5\u03bc\u03bc\u03b5\u03c4\u03bf\u03c7\u03ce\u03bd \u03ba\u03b1\u03b9 \u03c7\u03c1\u03b5\u03bf\u03b3\u03c1\u03ac\u03c6\u03c9\u03bd": {}, + "\u0388\u03c3\u03bf\u03b4\u03b1 \u03c3\u03c5\u03bc\u03bc\u03b5\u03c4\u03bf\u03c7\u03c9\u03bd": {}, + "\u0388\u03c3\u03bf\u03b4\u03b1 \u03c7\u03c1\u03b5\u03bf\u03b3\u03c1\u03ac\u03c6\u03c9\u03bd": {}, + "\u039a\u03ad\u03c1\u03b4\u03b7 \u03c0\u03ce\u03bb\u03b7\u03c3\u03b7\u03c2 \u03c3\u03c5\u03bc\u03bc\u03b5\u03c4\u03bf\u03c7\u03ce\u03bd \u03ba\u03b1\u03b9 \u03c7\u03c1\u03b5\u03bf\u03b3\u03c1\u03ac\u03c6\u03c9\u03bd": {}, + "\u03a0\u03b9\u03c3\u03c4\u03c9\u03c4\u03b9\u03ba\u03bf\u03af \u03c4\u03cc\u03ba\u03bf\u03b9 \u03ba\u03b1\u03b9 \u03c3\u03c5\u03bd\u03b1\u03c6\u03ae \u03ad\u03c3\u03bf\u03b4\u03b1": {}, + "\u03a0\u03c1\u03bf\u03b2\u03bb\u03ad\u03c8\u03b5\u03b9\u03c2 \u03b1\u03c0\u03bf\u03c4\u03af\u03bc\u03b7\u03c3\u03b7\u03c2 \u03c3\u03c5\u03bc\u03bc\u03b5\u03c4\u03bf\u03c7\u03ce\u03bd \u03ba\u03b1\u03b9 \u03c7\u03c1\u03b5\u03bf\u03b3\u03c1\u03ac\u03c6\u03c9\u03bd": {}, + "\u03a7\u03c1\u03b5\u03c9\u03c3\u03c4\u03b9\u03ba\u03bf\u03af \u03c4\u03cc\u03ba\u03bf\u03b9 \u03ba\u03b1\u03b9 \u03c3\u03c5\u03bd\u03b1\u03c6\u03ae \u03ad\u03be\u03bf\u03b4\u03b1": {} + } + }, + "\u0393\u0395\u039d\u0399\u039a\u0397 \u0395\u039a\u039c\u0395\u03a4\u0391\u039b\u039b\u0395\u03a5\u03a3\u0397": { + "\u0388\u03be\u03bf\u03b4\u03b1 \u03bc\u03b7 \u03c0\u03c1\u03bf\u03c3\u03b4\u03b9\u03bf\u03c1\u03b9\u03c3\u03c4\u03b9\u03ba\u03ac \u03c4\u03c9\u03bd \u03bc\u03b9\u03ba\u03c4\u03ce\u03bd \u03b1\u03c0\u03bf\u03c4\u03b5\u03bb\u03b5\u03c3\u03bc\u03ac\u03c4\u03c9\u03bd": { + "\u0386\u03bb\u03bb\u03b1 \u03ad\u03c3\u03bf\u03b4\u03b1 \u03b5\u03ba\u03bc\u03b5\u03c4\u03ac\u03bb\u03bb\u03b5\u03c5\u03c3\u03b7\u03c2": {}, + "\u0388\u03c3\u03bf\u03b4\u03b1 \u03c3\u03c5\u03bc\u03bc\u03b5\u03c4\u03bf\u03c7\u03ce\u03bd": {}, + "\u0388\u03c3\u03bf\u03b4\u03b1 \u03c7\u03c1\u03b5\u03bf\u03b3\u03c1\u03ac\u03c6\u03c9\u03bd": {}, + "\u039a\u03ad\u03c1\u03b4\u03b7 \u03c0\u03ce\u03bb\u03b7\u03c3\u03b7\u03c2 \u03c3\u03c5\u03bc\u03bc\u03b5\u03c4\u03bf\u03c7\u03ce\u03bd \u03ba\u03b1\u03b9 \u03c7\u03c1\u03b5\u03bf\u03b3\u03c1\u03ac\u03c6\u03c9\u03bd": {}, + "\u03a0\u03b9\u03c3\u03c4\u03c9\u03c4\u03b9\u03ba\u03bf\u03af \u03c4\u03cc\u03ba\u03bf\u03b9 \u03ba\u03b1\u03b9 \u03c3\u03c5\u03bd\u03b1\u03c6\u03ae \u03ad\u03c3\u03bf\u03b4\u03b1": {} + }, + "\u039b\u03bf\u03b3\u03b1\u03c1\u03b9\u03b1\u03c3\u03bc\u03cc\u03c2 \u0393\u03b5\u03bd\u03b9\u03ba\u03ae\u03c2 \u0395\u03ba\u03bc\u03b5\u03c4\u03ac\u03bb\u03bb\u03b5\u03c5\u03c3\u03b7\u03c2": {}, + "\u039c\u03b9\u03ba\u03c4\u03ac \u0391\u03c0\u03bf\u03c4\u03b5\u03bb\u03ad\u03c3\u03bc\u03b1\u03c4\u03b1 (\u03ba\u03ad\u03c1\u03b4\u03b7 \u03ae \u03b6\u03b7\u03bc\u03b9\u03ad\u03c2) \u0395\u03ba\u03bc\u03b5\u03c4\u03ac\u03bb\u03bb\u03b5\u03c5\u03c3\u03b7\u03c2": {} + }, + "\u0395\u039a\u03a4\u0391\u039a\u03a4\u0391 \u039a\u0391\u0399 \u0391\u039d\u039f\u03a1\u0393\u0391\u039d\u0391 \u0391\u03a0\u039f\u03a4\u0395\u039b\u0395\u03a3\u039c\u0391\u03a4\u0391": { + "\u0388\u03ba\u03c4\u03b1\u03ba\u03c4\u03b1 \u03ba\u03ad\u03c1\u03b4\u03b7": { + "\u039a\u03ad\u03c1\u03b4\u03b7 \u03b1\u03c0\u03cc \u03b5\u03ba\u03c0\u03bf\u03af\u03b7\u03c3\u03b7 \u03b1\u03ba\u03b9\u03bd\u03ae\u03c4\u03c9\u03bd ": {}, + "\u039a\u03ad\u03c1\u03b4\u03b7 \u03b1\u03c0\u03cc \u03b5\u03ba\u03c0\u03bf\u03af\u03b7\u03c3\u03b7 \u03b5\u03c0\u03af\u03c0\u03bb\u03c9\u03bd \u03ba\u03b1\u03b9 \u03bb\u03bf\u03b9\u03c0\u03bf\u03cd \u03b5\u03be\u03bf\u03c0\u03bb\u03b9\u03c3\u03bc\u03bf\u03cd": {}, + "\u039a\u03ad\u03c1\u03b4\u03b7 \u03b1\u03c0\u03cc \u03b5\u03ba\u03c0\u03bf\u03af\u03b7\u03c3\u03b7 \u03bc\u03b5\u03c4\u03b1\u03c6\u03bf\u03c1\u03b9\u03ba\u03ce\u03bd \u03bc\u03ad\u03c3\u03c9\u03bd": {}, + "\u039a\u03ad\u03c1\u03b4\u03b7 \u03b1\u03c0\u03cc \u03b5\u03ba\u03c0\u03bf\u03af\u03b7\u03c3\u03b7 \u03bc\u03b7\u03c7\u03b1\u03bd\u03b7\u03bc\u03ac\u03c4\u03c9\u03bd - \u03c4\u03b5\u03c7\u03bd\u03b9\u03ba\u03ce\u03bd \u03b5\u03b3\u03ba\u03b1\u03c4/\u03c3\u03b5\u03c9\u03bd \u2013 \u03bb\u03bf\u03b9\u03c0\u03bf\u03cd \u03bc\u03b7\u03c7\u03b1\u03bd\u03bf\u03bb.\u03b5\u03be\u03bf\u03c0\u03bb\u03b9\u03c3\u03bc\u03bf\u03cd": {}, + "\u039a\u03ad\u03c1\u03b4\u03b7 \u03b1\u03c0\u03cc \u03b5\u03ba\u03c0\u03bf\u03af\u03b7\u03c3\u03b7 \u03c4\u03b5\u03c7\u03bd\u03b9\u03ba\u03ce\u03bd \u03ad\u03c1\u03b3\u03c9\u03bd": {}, + "\u039a\u03ad\u03c1\u03b4\u03b7 \u03b1\u03c0\u03cc \u03bb\u03b1\u03c7\u03bd\u03bf\u03cd\u03c2 \u03bf\u03bc\u03bf\u03bb\u03bf\u03b3\u03b9\u03b1\u03ba\u03ce\u03bd \u03b4\u03b1\u03bd\u03b5\u03af\u03c9\u03bd": {}, + "\u039a\u03ad\u03c1\u03b4\u03b7 \u03b1\u03c0\u03cc \u03bc\u03b5\u03c4\u03b1\u03b2\u03af\u03b2\u03b1\u03c3\u03b7 \u03b4\u03b9\u03ba\u03b1\u03b9\u03c9\u03bc\u03ac\u03c4\u03c9\u03bd \u03ba\u03b1\u03b9 \u03bb\u03bf\u03b9\u03c0\u03ce\u03bd \u03b1\u03c3\u03ce\u03bc\u03b1\u03c4\u03c9\u03bd \u03b1\u03ba\u03b9\u03bd\u03b7\u03c4\u03bf\u03c0\u03bf\u03b9\u03ae\u03c3\u03b5\u03c9\u03bd": {}, + "\u039b\u03bf\u03b9\u03c0\u03ac \u03ad\u03ba\u03c4\u03b1\u03ba\u03c4\u03b1 \u03ba\u03ad\u03c1\u03b4\u03b7": {} + }, + "\u0388\u03ba\u03c4\u03b1\u03ba\u03c4\u03b1 \u03ba\u03b1\u03b9 \u03b1\u03bd\u03cc\u03c1\u03b3\u03b1\u03bd\u03b1 \u03ad\u03be\u03bf\u03b4\u03b1": { + "\u0391\u03be\u03af\u03b1 \u03c3\u03b7\u03bc\u03b1\u03bd\u03c4\u03b9\u03ba\u03ce\u03bd \u03b4\u03c9\u03c1\u03b5\u03ce\u03bd": {}, + "\u039a\u03b1\u03c4\u03b1\u03c0\u03c4\u03ce\u03c3\u03b5\u03b9\u03c2 \u03b5\u03b3\u03b3\u03c5\u03ae\u03c3\u03b5\u03c9\u03bd - \u03c0\u03bf\u03b9\u03bd\u03b9\u03ba\u03ce\u03bd \u03c1\u03b7\u03c4\u03c1\u03ce\u03bd": {}, + "\u039a\u03bb\u03bf\u03c0\u03ad\u03c2 - \u03a5\u03c0\u03b5\u03be\u03b1\u03b9\u03c1\u03ad\u03c3\u03b5\u03b9\u03c2": {}, + "\u039b\u03bf\u03b9\u03c0\u03ac \u03ad\u03ba\u03c4\u03b1\u03ba\u03c4\u03b1 \u03ba\u03b1\u03b9 \u03b1\u03bd\u03cc\u03c1\u03b3\u03b1\u03bd\u03b1 \u03ad\u03be\u03bf\u03b4\u03b1": {}, + "\u03a0\u03c1\u03bf\u03c3\u03b1\u03c5\u03be\u03ae\u03c3\u03b5\u03b9\u03c2 \u03b5\u03b9\u03c3\u03c6\u03bf\u03c1\u03ce\u03bd \u03b1\u03c3\u03c6\u03b1\u03bb\u03b9\u03c3\u03c4\u03b9\u03ba\u03ce\u03bd \u03c4\u03b1\u03bc\u03b5\u03af\u03c9\u03bd": {}, + "\u03a3\u03c5\u03bd\u03b1\u03bb\u03bb\u03b1\u03b3\u03bc\u03b1\u03c4\u03b9\u03ba\u03ad\u03c2 \u03b4\u03b9\u03b1\u03c6\u03bf\u03c1\u03ad\u03c2": {}, + "\u03a6\u03bf\u03c1\u03bf\u03bb\u03bf\u03b3\u03b9\u03ba\u03ac \u03c0\u03c1\u03cc\u03c3\u03c4\u03b9\u03bc\u03b1 \u03ba\u03b1\u03b9 \u03c0\u03c1\u03bf\u03c3\u03b1\u03c5\u03be\u03ae\u03c3\u03b5\u03b9\u03c2": {} + }, + "\u0388\u03ba\u03c4\u03b1\u03ba\u03c4\u03b1 \u03ba\u03b1\u03b9 \u03b1\u03bd\u03cc\u03c1\u03b3\u03b1\u03bd\u03b1 \u03ad\u03c3\u03bf\u03b4\u03b1": { + "\u0391\u03bd\u03b1\u03bb\u03bf\u03b3\u03bf\u03cd\u03c3\u03b5\u03c2 \u03c3\u03c4\u03b7 \u03c7\u03c1\u03ae\u03c3\u03b7 \u03b5\u03c0\u03b9\u03c7\u03bf\u03c1\u03b7\u03b3\u03ae\u03c3\u03b5\u03b9\u03c2 \u03c0\u03b1\u03b3\u03af\u03c9\u03bd \u03b5\u03c0\u03b5\u03bd\u03b4\u03cd\u03c3\u03b5\u03c9\u03bd": {}, + "\u039a\u03b1\u03c4\u03b1\u03c0\u03c4\u03ce\u03c3\u03b5\u03b9\u03c2 \u03b5\u03b3\u03b3\u03c5\u03ae\u03c3\u03b5\u03c9\u03bd - \u03c0\u03bf\u03b9\u03bd\u03b9\u03ba\u03ce\u03bd \u03c1\u03b7\u03c4\u03c1\u03ce\u03bd": {}, + "\u039b\u03bf\u03b9\u03c0\u03ac \u03ad\u03ba\u03c4\u03b1\u03ba\u03c4\u03b1 \u03ba\u03b1\u03b9 \u03b1\u03bd\u03cc\u03c1\u03b3\u03b1\u03bd\u03b1 \u03ad\u03c3\u03bf\u03b4\u03b1": {}, + "\u03a3\u03c5\u03bd\u03b1\u03bb\u03bb\u03b1\u03b3\u03bc\u03b1\u03c4\u03b9\u03ba\u03ad\u03c2 \u03b4\u03b9\u03b1\u03c6\u03bf\u03c1\u03ad\u03c2": {} + }, + "\u0388\u03ba\u03c4\u03b1\u03ba\u03c4\u03b5\u03c2 \u03b6\u03b7\u03bc\u03b9\u03ad\u03c2": { + "\u0396\u03b7\u03bc\u03b9\u03ad\u03c2 \u03b1\u03c0\u03cc \u03b1\u03bd\u03b5\u03c0\u03af\u03b4\u03b5\u03ba\u03c4\u03b5\u03c2 \u03b5\u03af\u03c3\u03c0\u03c1\u03b1\u03be\u03b7\u03c2 \u03b1\u03c0\u03b1\u03b9\u03c4\u03ae\u03c3\u03b5\u03b9\u03c2": {}, + "\u0396\u03b7\u03bc\u03b9\u03ad\u03c2 \u03b1\u03c0\u03cc \u03b1\u03c0\u03ce\u03bb\u03b5\u03b9\u03b1 \u03ae \u03ba\u03bb\u03bf\u03c0\u03ae \u03b1\u03bd\u03b1\u03c3\u03c6\u03ac\u03bb\u03b9\u03c3\u03c4\u03c9\u03bd \u03b1\u03c0\u03bf\u03b8\u03b5\u03bc\u03ac\u03c4\u03c9\u03bd": {}, + "\u0396\u03b7\u03bc\u03b9\u03ad\u03c2 \u03b1\u03c0\u03cc \u03b5\u03ba\u03c0\u03bf\u03af\u03b7\u03c3\u03b7 \u03b1\u03ba\u03b9\u03bd\u03ae\u03c4\u03c9\u03bd ": {}, + "\u0396\u03b7\u03bc\u03b9\u03ad\u03c2 \u03b1\u03c0\u03cc \u03b5\u03ba\u03c0\u03bf\u03af\u03b7\u03c3\u03b7 \u03b5\u03c0\u03af\u03c0\u03bb\u03c9\u03bd \u03ba\u03b1\u03b9 \u03bb\u03bf\u03b9\u03c0\u03bf\u03cd \u03b5\u03be\u03bf\u03c0\u03bb\u03b9\u03c3\u03bc\u03bf\u03cd": {}, + "\u0396\u03b7\u03bc\u03b9\u03ad\u03c2 \u03b1\u03c0\u03cc \u03b5\u03ba\u03c0\u03bf\u03af\u03b7\u03c3\u03b7 \u03bc\u03b5\u03c4\u03b1\u03c6\u03bf\u03c1\u03b9\u03ba\u03ce\u03bd \u03bc\u03ad\u03c3\u03c9\u03bd": {}, + "\u0396\u03b7\u03bc\u03b9\u03ad\u03c2 \u03b1\u03c0\u03cc \u03b5\u03ba\u03c0\u03bf\u03af\u03b7\u03c3\u03b7 \u03bc\u03b7\u03c7\u03b1\u03bd\u03b7\u03bc\u03ac\u03c4\u03c9\u03bd - \u03c4\u03b5\u03c7\u03bd\u03b9\u03ba\u03ce\u03bd \u03b5\u03b3\u03ba\u03b1\u03c4\u03b1\u03c3\u03c4\u03ac\u03c3\u03b5\u03c9\u03bd \u2013 \u03bb\u03bf\u03b9\u03c0\u03bf\u03cd \u03bc\u03b7\u03c7\u03b1\u03bd\u03bf\u03bb.\u03b5\u03be\u03bf\u03c0\u03bb\u03b9\u03c3\u03bc\u03bf\u03cd": {}, + "\u0396\u03b7\u03bc\u03b9\u03ad\u03c2 \u03b1\u03c0\u03cc \u03b5\u03ba\u03c0\u03bf\u03af\u03b7\u03c3\u03b7 \u03c4\u03b5\u03c7\u03bd\u03b9\u03ba\u03ce\u03bd \u03ad\u03c1\u03b3\u03c9\u03bd": {}, + "\u0396\u03b7\u03bc\u03b9\u03ad\u03c2 \u03b1\u03c0\u03cc \u03ba\u03b1\u03c4\u03b1\u03c3\u03c4\u03c1\u03bf\u03c6\u03ae \u03b1\u03ba\u03b1\u03c4\u03ac\u03bb\u03bb\u03b7\u03bb\u03c9\u03bd \u03b1\u03c0\u03bf\u03b8\u03b5\u03bc\u03ac\u03c4\u03c9\u03bd": {}, + "\u0396\u03b7\u03bc\u03b9\u03ad\u03c2 \u03b1\u03c0\u03cc \u03ba\u03b1\u03c4\u03b1\u03c3\u03c4\u03c1\u03bf\u03c6\u03ae \u03b1\u03bd\u03b1\u03c3\u03c6\u03ac\u03bb\u03b9\u03c3\u03c4\u03c9\u03bd \u03b1\u03c0\u03bf\u03b8\u03b5\u03bc\u03ac\u03c4\u03c9\u03bd": {}, + "\u0396\u03b7\u03bc\u03b9\u03ad\u03c2 \u03b1\u03c0\u03cc \u03bc\u03b5\u03c4\u03b1\u03b2\u03af\u03b2\u03b1\u03c3\u03b7 \u03b4\u03b9\u03ba\u03b1\u03b9\u03c9\u03bc\u03ac\u03c4\u03c9\u03bd \u03ba\u03b1\u03b9 \u03bb\u03bf\u03b9\u03c0\u03ce\u03bd \u03b1\u03c3\u03ce\u03bc\u03b1\u03c4\u03c9\u03bd \u03b1\u03ba\u03b9\u03bd\u03b7\u03c4\u03bf\u03c0\u03bf\u03b9\u03ae\u03c3\u03b5\u03c9\u03bd": {}, + "\u039b\u03bf\u03b9\u03c0\u03ad\u03c2 \u03ad\u03ba\u03c4\u03b1\u03ba\u03c4\u03b5\u03c2 \u03b6\u03b7\u03bc\u03b9\u03ad\u03c2": {} + } + }, + "\u0395\u039e\u039f\u0394\u0391 \u039a\u0391\u0399 \u0395\u03a3\u039f\u0394\u0391 \u03a0\u03a1\u039f\u0397\u0393\u039f\u03a5\u039c\u0395\u039d\u03a9\u039d \u03a7\u03a1\u0397\u03a3\u0395\u03a9\u039d": { + "\u0388\u03be\u03bf\u03b4\u03b1 \u03c0\u03c1\u03bf\u03b7\u03b3\u03bf\u03c5\u03bc\u03ad\u03bd\u03c9\u03bd \u03c7\u03c1\u03ae\u03c3\u03b5\u03c9\u03bd": { + "\u0395\u03b9\u03c3\u03c6\u03bf\u03c1\u03ad\u03c2 \u03b1\u03c3\u03c6\u03b1\u03bb\u03b9\u03c3\u03c4\u03b9\u03ba\u03ce\u03bd \u03c4\u03b1\u03bc\u03b5\u03af\u03c9\u03bd \u03c0\u03c1\u03bf\u03b7\u03b3\u03bf\u03c5\u03bc\u03ad\u03bd\u03c9\u03bd \u03c7\u03c1\u03ae\u03c3\u03b5\u03c9\u03bd": {}, + "\u039a\u03b1\u03c4\u03b1\u03c0\u03c4\u03ce\u03c3\u03b5\u03b9\u03c2 \u03b5\u03b3\u03b3\u03c5\u03ae\u03c3\u03b5\u03c9\u03bd - \u03c0\u03bf\u03b9\u03bd\u03b9\u03ba\u03ce\u03bd \u03c1\u03b7\u03c4\u03c1\u03ce\u03bd": {}, + "\u039a\u03bb\u03bf\u03c0\u03ad\u03c2 - \u03a5\u03c0\u03b5\u03be\u03b1\u03b9\u03c1\u03ad\u03c3\u03b5\u03b9\u03c2": {}, + "\u039b\u03bf\u03b9\u03c0\u03ac \u03ad\u03be\u03bf\u03b4\u03b1 \u03c0\u03c1\u03bf\u03b7\u03b3\u03bf\u03c5\u03bc\u03ad\u03bd\u03c9\u03bd \u03c7\u03c1\u03ae\u03c3\u03b5\u03c9\u03bd": {}, + "\u039f\u03c1\u03b9\u03c3\u03c4\u03b9\u03ba\u03bf\u03c0\u03bf\u03b9\u03b7\u03bc\u03ad\u03bd\u03bf\u03b9 \u03b5\u03c0\u03af\u03b4\u03b9\u03ba\u03bf\u03b9 \u03c6\u03cc\u03c1\u03bf\u03b9 \u0394\u03b7\u03bc\u03bf\u03c3\u03af\u03bf\u03c5 (\u03c0\u03bb\u03b7\u03bd \u03c6\u03cc\u03c1\u03bf\u03c5 \u03b5\u03b9\u03c3\u03bf\u03b4\u03b7\u03bc\u03b1\u03c4\u03bf\u03c2)": {}, + "\u03a0\u03c1\u03bf\u03c3\u03b1\u03c5\u03be\u03ae\u03c3\u03b5\u03b9\u03c2 \u03b5\u03b9\u03c3\u03c6\u03bf\u03c1\u03ce\u03bd \u03b1\u03c3\u03c6\u03b1\u03bb\u03b9\u03c3\u03c4\u03b9\u03ba\u03ce\u03bd \u03c4\u03b1\u03bc\u03b5\u03af\u03c9\u03bd": {}, + "\u03a6\u03bf\u03c1\u03bf\u03bb\u03bf\u03b3\u03b9\u03ba\u03ac \u03c0\u03c1\u03cc\u03c3\u03c4\u03b9\u03bc\u03b1 \u03ba\u03b1\u03b9 \u03c0\u03c1\u03bf\u03c3\u03b1\u03c5\u03be\u03ae\u03c3\u03b5\u03b9\u03c2": {}, + "\u03a6\u03cc\u03c1\u03bf\u03b9 \u03c4\u03ad\u03bb\u03b7 \u03c0\u03c1\u03bf\u03b7\u03b3\u03bf\u03cd\u03bc\u03b5\u03bd\u03c9\u03bd \u03c7\u03c1\u03ae\u03c3\u03b5\u03c9\u03bd (\u03c0\u03bb\u03b7\u03bd \u03c6\u03cc\u03c1\u03bf\u03c5 \u03b5\u03b9\u03c3\u03bf\u03b4\u03ae\u03bc\u03b1\u03c4\u03bf\u03c2)": {} + }, + "\u0388\u03c3\u03bf\u03b4\u03b1 \u03c0\u03c1\u03bf\u03b7\u03b3\u03bf\u03c5\u03bc\u03ad\u03bd\u03c9\u03bd \u03c7\u03c1\u03ae\u03c3\u03b5\u03c9\u03bd": { + "\u0395\u03b9\u03c3\u03c0\u03c1\u03ac\u03be\u03b5\u03b9\u03c2 \u03b1\u03c0\u03bf\u03c3\u03b2\u03b5\u03c3\u03bc\u03ad\u03bd\u03c9\u03bd \u03b1\u03c0\u03b1\u03b9\u03c4\u03ae\u03c3\u03b5\u03c9\u03bd": {}, + "\u0395\u03c0\u03b9\u03c3\u03c4\u03c1\u03bf\u03c6\u03ad\u03c2 \u03b1\u03c7\u03c1\u03b5\u03c9\u03c3\u03c4\u03ae\u03c4\u03c9\u03c2 \u03ba\u03b1\u03c4\u03b1\u03b2\u03bb\u03b7\u03bc\u03ad\u03bd\u03c9\u03bd \u03c6\u03cc\u03c1\u03c9\u03bd \u03ba\u03b1\u03b9 \u03c4\u03b5\u03bb\u03ce\u03bd (\u03c0\u03bb\u03b7\u03bd \u03c6\u03cc\u03c1\u03bf\u03c5 \u03b5\u03b9\u03c3\u03bf\u03b4.)": {}, + "\u0395\u03c0\u03b9\u03c3\u03c4\u03c1\u03bf\u03c6\u03ad\u03c2 \u03b4\u03b1\u03c3\u03bc\u03ce\u03bd \u03ba\u03b1\u03b9 \u03bb\u03bf\u03b9\u03c0\u03ce\u03bd \u03b5\u03c0\u03b9\u03b2\u03b1\u03c1\u03cd\u03bd\u03c3\u03b5\u03c9\u03bd": {}, + "\u0395\u03c0\u03b9\u03c3\u03c4\u03c1\u03bf\u03c6\u03ad\u03c2 \u03c4\u03cc\u03ba\u03c9\u03bd \u03bb\u03cc\u03b3\u03c9 \u03b5\u03be\u03b1\u03b3\u03c9\u03b3\u03ce\u03bd": {}, + "\u0395\u03c0\u03b9\u03c7\u03bf\u03c1\u03b7\u03b3\u03ae\u03c3\u03b5\u03b9\u03c2 \u03c0\u03c9\u03bb\u03ae\u03c3\u03b5\u03c9\u03bd": {}, + "\u039b\u03bf\u03b9\u03c0\u03ac \u03ad\u03c3\u03bf\u03b4\u03b1 \u03c0\u03c1\u03bf\u03b7\u03b3\u03bf\u03c5\u03bc\u03ad\u03bd\u03c9\u03bd \u03c7\u03c1\u03ae\u03c3\u03b5\u03c9\u03bd": {} + } + }, + "\u0395\u03a3\u039f\u0394\u0391 \u0391\u03a0\u039f \u03a0\u03a1\u039f\u0392\u039b\u0395\u03a8\u0395\u0399\u03a3 \u03a0\u03a1\u039f\u0397\u0393\u039f\u03a5\u039c\u0395\u039d\u03a9\u039d \u03a7\u03a1\u0397\u03a3\u0395\u03a9\u039d": { + "\u0388\u03c3\u03bf\u03b4\u03b1 \u03b1\u03c0\u03cc \u03b1\u03c7\u03c1\u03b7\u03c3\u03b9\u03bc\u03bf\u03c0\u03bf\u03af\u03b7\u03c4\u03b5\u03c2 \u03c0\u03c1\u03bf\u03b2\u03bb\u03ad\u03c8\u03b5\u03b9\u03c2 \u03c0\u03c1\u03bf\u03b7\u03b3\u03bf\u03c5\u03bc\u03ad\u03bd\u03c9\u03bd \u03c7\u03c1\u03ae\u03c3\u03b5\u03c9\u03bd": { + "\u0391\u03c0\u03cc \u03bb\u03bf\u03b9\u03c0\u03ad\u03c2 \u03ad\u03ba\u03c4\u03b1\u03ba\u03c4\u03b5\u03c2 \u03c0\u03c1\u03bf\u03b2\u03bb\u03ad\u03c8\u03b5\u03b9\u03c2 ": {}, + "\u0391\u03c0\u03cc \u03bb\u03bf\u03b9\u03c0\u03ad\u03c2 \u03c0\u03c1\u03bf\u03b2\u03bb\u03ad\u03c8\u03b5\u03b9\u03c2 \u03b5\u03ba\u03bc\u03b5\u03c4\u03ac\u03bb\u03bb\u03b5\u03c5\u03c3\u03b7\u03c2": {}, + "\u0391\u03c0\u03cc \u03c0\u03c1\u03bf\u03b2\u03bb\u03ad\u03c8\u03b5\u03b9\u03c2 \u03b3\u03b9\u03b1 \u03ad\u03be\u03bf\u03b4\u03b1 \u03c0\u03c1\u03bf\u03b7\u03b3\u03bf\u03c5\u03bc\u03ad\u03bd\u03c9\u03bd \u03c7\u03c1\u03ae\u03c3\u03b5\u03c9\u03bd": {}, + "\u0391\u03c0\u03cc \u03c0\u03c1\u03bf\u03b2\u03bb\u03ad\u03c8\u03b5\u03b9\u03c2 \u03b3\u03b9\u03b1 \u03b1\u03c0\u03b1\u03be\u03b9\u03ce\u03c3\u03b5\u03c9\u03bd \u03ba\u03b1\u03b9 \u03c5\u03c0\u03bf\u03c4\u03b9\u03bc\u03ae\u03c3\u03b5\u03b9\u03c2 \u03c0\u03b1\u03b3\u03af\u03c9\u03bd \u03c3\u03c4\u03bf\u03b9\u03c7\u03b5\u03af\u03c9\u03bd": {}, + "\u0391\u03c0\u03cc \u03c0\u03c1\u03bf\u03b2\u03bb\u03ad\u03c8\u03b5\u03b9\u03c2 \u03b3\u03b9\u03b1 \u03b1\u03c0\u03bf\u03b6\u03b7\u03bc\u03af\u03c9\u03c3\u03b7 \u03c0\u03c1\u03bf\u03c3\u03c9\u03c0\u03b9\u03ba\u03bf\u03cd \u03bb\u03cc\u03b3\u03c9 \u03b5\u03be\u03cc\u03b4\u03bf\u03c5 \u03b1\u03c0\u03cc \u03c4\u03b7\u03bd \u03c5\u03c0\u03b7\u03c1\u03b5\u03c3\u03af\u03b1": {}, + "\u0391\u03c0\u03cc \u03c0\u03c1\u03bf\u03b2\u03bb\u03ad\u03c8\u03b5\u03b9\u03c2 \u03b3\u03b9\u03b1 \u03b5\u03be\u03b1\u03af\u03c1\u03b5\u03c4\u03bf\u03c5\u03c2 \u03ba\u03b9\u03bd\u03b4\u03cd\u03bd\u03bf\u03c5\u03c2 \u03ba\u03b1\u03b9 \u03ad\u03ba\u03c4\u03b1\u03ba\u03c4\u03b1 \u03ad\u03be\u03bf\u03b4\u03b1": {}, + "\u0391\u03c0\u03cc \u03c0\u03c1\u03bf\u03b2\u03bb\u03ad\u03c8\u03b5\u03b9\u03c2 \u03b3\u03b9\u03b1 \u03b5\u03c0\u03b9\u03c3\u03c6\u03b1\u03bb\u03b5\u03af\u03c2 \u03b1\u03c0\u03b1\u03b9\u03c4\u03ae\u03c3\u03b5\u03b9\u03c2 ": {}, + "\u0391\u03c0\u03cc \u03c0\u03c1\u03bf\u03b2\u03bb\u03ad\u03c8\u03b5\u03b9\u03c2 \u03b3\u03b9\u03b1 \u03c5\u03c0\u03bf\u03c4\u03b9\u03bc\u03ae\u03c3\u03b5\u03b9\u03c2 \u03c3\u03c5\u03bc\u03bc\u03b5\u03c4\u03bf\u03c7\u03ce\u03bd \u03ba\u03b1\u03b9 \u03c7\u03c1\u03b5\u03bf\u03b3\u03c1\u03ac\u03c6\u03c9\u03bd": {} + }, + "\u0388\u03c3\u03bf\u03b4\u03b1 \u03b1\u03c0\u03cc \u03c7\u03c1\u03b7\u03c3\u03b9\u03bc\u03bf\u03c0\u03bf\u03b9\u03b7\u03bc\u03ad\u03bd\u03b5\u03c2 \u03c0\u03c1\u03bf\u03b2\u03bb\u03ad\u03c8\u03b5\u03b9\u03c2 \u03c0\u03c1\u03bf\u03b7\u03b3\u03bf\u03c5\u03bc\u03ad\u03bd\u03c9\u03bd \u03c7\u03c1\u03ae\u03c3\u03b5\u03c9\u03bd \u03b3\u03b9\u03b1 \u03ad\u03ba\u03c4\u03b1\u03ba\u03c4\u03bf\u03c5\u03c2 \u03ba\u03b9\u03bd\u03b4\u03cd\u03bd\u03bf\u03c5\u03c2": { + "\u0391\u03c0\u03cc \u03bb\u03bf\u03b9\u03c0\u03ad\u03c2 \u03ad\u03ba\u03c4\u03b1\u03ba\u03c4\u03b5\u03c2 \u03c0\u03c1\u03bf\u03b2\u03bb\u03ad\u03c8\u03b5\u03b9\u03c2 ": {}, + "\u0391\u03c0\u03cc \u03c0\u03c1\u03bf\u03b2\u03bb\u03ad\u03c8\u03b5\u03b9\u03c2 \u03b3\u03b9\u03b1 \u03ad\u03be\u03bf\u03b4\u03b1 \u03c0\u03c1\u03bf\u03b7\u03b3\u03bf\u03c5\u03bc\u03ad\u03bd\u03c9\u03bd \u03c7\u03c1\u03ae\u03c3\u03b5\u03c9\u03bd": {}, + "\u0391\u03c0\u03cc \u03c0\u03c1\u03bf\u03b2\u03bb\u03ad\u03c8\u03b5\u03b9\u03c2 \u03b3\u03b9\u03b1 \u03b5\u03be\u03b1\u03af\u03c1\u03b5\u03c4\u03bf\u03c5\u03c2 \u03ba\u03b9\u03bd\u03b4\u03cd\u03bd\u03bf\u03c5\u03c2 \u03ba\u03b1\u03b9 \u03ad\u03ba\u03c4\u03b1\u03ba\u03c4\u03b1 \u03ad\u03be\u03bf\u03b4\u03b1": {} + }, + "\u0388\u03c3\u03bf\u03b4\u03b1 \u03b1\u03c0\u03cc \u03c7\u03c1\u03b7\u03c3\u03b9\u03bc\u03bf\u03c0\u03bf\u03b9\u03b7\u03bc\u03ad\u03bd\u03b5\u03c2 \u03c0\u03c1\u03bf\u03b2\u03bb\u03ad\u03c8\u03b5\u03b9\u03c2 \u03c0\u03c1\u03bf\u03b7\u03b3\u03bf\u03c5\u03bc\u03ad\u03bd\u03c9\u03bd \u03c7\u03c1\u03ae\u03c3\u03b5\u03c9\u03bd \u03c0\u03c1\u03cc\u03c2 \u03ba\u03ac\u03bb\u03c5\u03c8\u03b7 \u03b5\u03be\u03cc\u03b4\u03c9\u03bd \u03b5\u03ba\u03bc\u03b5\u03c4\u03ac\u03bb\u03bb\u03b5\u03c5\u03c3\u03b7\u03c2": { + "\u0391\u03c0\u03cc \u03bb\u03bf\u03b9\u03c0\u03ad\u03c2 \u03c0\u03c1\u03bf\u03b2\u03bb\u03ad\u03c8\u03b5\u03b9\u03c2 \u03b5\u03ba\u03bc\u03b5\u03c4\u03ac\u03bb\u03bb\u03b5\u03c5\u03c3\u03b7\u03c2": {}, + "\u0391\u03c0\u03cc \u03c0\u03c1\u03bf\u03b2\u03bb\u03ad\u03c8\u03b5\u03b9\u03c2 \u03b3\u03b9\u03b1 \u03b5\u03be\u03b1\u03af\u03c1\u03b5\u03c4\u03bf\u03c5\u03c2 \u03ba\u03b9\u03bd\u03b4\u03cd\u03bd\u03bf\u03c5\u03c2 \u03ba\u03b1\u03b9 \u03ad\u03ba\u03c4\u03b1\u03ba\u03c4\u03b1 \u03ad\u03be\u03bf\u03b4\u03b1": {} + } + }, + "\u0399\u03a3\u039f\u039b\u039f\u0393\u0399\u03a3\u039c\u039f\u03a3": { + "\u0399\u03c3\u03bf\u03bb\u03bf\u03b3\u03b9\u03c3\u03bc\u03cc\u03c2 \u03b1\u03bd\u03bf\u03af\u03b3\u03bc\u03b1\u03c4\u03bf\u03c2 \u03c7\u03c1\u03ae\u03c3\u03b7\u03c2": {}, + "\u0399\u03c3\u03bf\u03bb\u03bf\u03b3\u03b9\u03c3\u03bc\u03cc\u03c2 \u03ba\u03bb\u03b5\u03b9\u03c3\u03af\u03bc\u03b1\u03c4\u03bf\u03c2 \u03c7\u03c1\u03ae\u03c3\u03b7\u03c2": {} + }, + "\u03a0\u03a1\u039f\u0392\u039b\u0395\u03a8\u0395\u0399\u03a3 \u0393\u0399\u0391 \u0395\u039a\u03a4\u0391\u039a\u03a4\u039f\u03a5\u03a3 \u039a\u0399\u039d\u0394\u03a5\u039d\u039f\u03a5\u03a3": { + "\u039b\u03bf\u03b9\u03c0\u03ad\u03c2 \u03ad\u03ba\u03c4\u03b1\u03ba\u03c4\u03b5\u03c2 \u03c0\u03c1\u03bf\u03b2\u03bb\u03ad\u03c8\u03b5\u03b9\u03c2": {}, + "\u03a0\u03c1\u03bf\u03b2\u03bb\u03ad\u03c8\u03b5\u03b9\u03c2 \u03b1\u03c0\u03b1\u03be\u03b5\u03b9\u03ce\u03c3\u03b5\u03c9\u03bd \u03ba\u03b1\u03b9 \u03c5\u03c0\u03bf\u03c4\u03b9\u03bc\u03ae\u03c3\u03b5\u03c9\u03bd \u03c0\u03b1\u03b3\u03af\u03c9\u03bd \u03c3\u03c4\u03bf\u03b9\u03c7\u03b5\u03af\u03c9\u03bd": { + "\u03a0\u03c1\u03bf\u03b2\u03bb\u03ad\u03c8\u03b5\u03b9\u03c2 \u03b3\u03b9\u03b1 \u03ba\u03ac\u03bb\u03c5\u03c8\u03b7 \u03b6\u03b7\u03bc\u03b9\u03ac\u03c2 \u03b1\u03c0\u03cc \u03c3\u03c5\u03bc\u03bc\u03b5\u03c4\u03bf\u03c7\u03ae \u03c3\u03b5 \u03ba\u03bf\u03b9\u03bd\u03bf\u03c0\u03c1\u03b1\u03be\u03af\u03b1 \u03ae \u039f\u0395 \u03ae \u0395\u0395": {} + }, + "\u03a0\u03c1\u03bf\u03b2\u03bb\u03ad\u03c8\u03b5\u03b9\u03c2 \u03b3\u03b9\u03b1 \u03ad\u03be\u03bf\u03b4\u03b1 \u03c0\u03c1\u03bf\u03b7\u03b3\u03bf\u03cd\u03bc\u03b5\u03bd\u03c9\u03bd \u03c7\u03c1\u03ae\u03c3\u03b5\u03c9\u03bd": {}, + "\u03a0\u03c1\u03bf\u03b2\u03bb\u03ad\u03c8\u03b5\u03b9\u03c2 \u03b3\u03b9\u03b1 \u03b5\u03be\u03b1\u03b9\u03c1\u03b5\u03c4\u03b9\u03ba\u03bf\u03cd\u03c2 \u03ba\u03b9\u03bd\u03b4\u03cd\u03bd\u03bf\u03c5\u03c2 \u03ba\u03b1\u03b9 \u03ad\u03ba\u03c4\u03b1\u03ba\u03c4\u03b1 \u03ad\u03be\u03bf\u03b4\u03b1": {}, + "\u03a0\u03c1\u03bf\u03b2\u03bb\u03ad\u03c8\u03b5\u03b9\u03c2 \u03b3\u03b9\u03b1 \u03b5\u03c0\u03b9\u03c3\u03c6\u03b1\u03bb\u03b5\u03af\u03c2 \u03b1\u03c0\u03b1\u03b9\u03c4\u03ae\u03c3\u03b5\u03b9\u03c2": {} + } + }, + "\u039f\u03a1\u0393\u0391\u039d\u0399\u039a\u0391 \u0388\u039e\u039f\u0394\u0391 \u039a\u0391\u03a4\u0391 \u0395\u0399\u0394\u039f\u03a3": { + "\u0391\u039c\u039f\u0399\u0392\u0395\u03a3 \u039a\u0391\u0399 \u0395\u039e\u039f\u0394\u0391 \u03a0\u03a1\u039f\u03a3\u03a9\u03a0\u0399\u039a\u039f\u03a5": { + "\u0391\u03bc\u03bf\u03b9\u03b2\u03ad\u03c2 \u03ad\u03bc\u03bc\u03b9\u03c3\u03b8\u03bf\u03c5 \u03c0\u03c1\u03bf\u03c3\u03c9\u03c0\u03b9\u03ba\u03bf\u03cd": { + "\u0388\u03ba\u03c4\u03b1\u03ba\u03c4\u03b5\u03c2 \u03b1\u03bc\u03bf\u03b9\u03b2\u03ad\u03c2": {}, + "\u0391\u03bc\u03bf\u03b9\u03b2\u03ad\u03c2 \u03b5\u03ba\u03c4\u03cc\u03c2 \u03ad\u03b4\u03c1\u03b1\u03c2": {}, + "\u0391\u03bc\u03bf\u03b9\u03b2\u03ad\u03c2 \u03bc\u03b1\u03b8\u03b7\u03c4\u03b5\u03c5\u03bf\u03bc\u03ad\u03bd\u03c9\u03bd": {}, + "\u0391\u03bc\u03bf\u03b9\u03b2\u03ad\u03c2 \u03c5\u03c0\u03b5\u03c1\u03c9\u03c1\u03b9\u03ac\u03ba\u03b7\u03c2 \u03b1\u03c0\u03b1\u03c3\u03c7\u03cc\u03bb\u03b7\u03c3\u03b7\u03c2": {}, + "\u0391\u03c0\u03bf\u03b4\u03bf\u03c7\u03ad\u03c2 \u03b1\u03c3\u03b8\u03b5\u03bd\u03b5\u03af\u03b1\u03c2": {}, + "\u0391\u03c0\u03bf\u03b4\u03bf\u03c7\u03ad\u03c2 \u03b5\u03c0\u03b9\u03c3\u03ae\u03bc\u03c9\u03bd \u03b1\u03c1\u03b3\u03b9\u03ce\u03bd": {}, + "\u0391\u03c0\u03bf\u03b4\u03bf\u03c7\u03ad\u03c2 \u03ba\u03b1\u03bd\u03bf\u03bd\u03b9\u03ba\u03ae\u03c2 \u03ac\u03b4\u03b5\u03b9\u03b1\u03c2": {}, + "\u0391\u03c0\u03bf\u03b6\u03b7\u03bc\u03b9\u03ce\u03c3\u03b5\u03b9\u03c2 \u03bc\u03b7 \u03c7\u03bf\u03c1\u03b7\u03b3\u03bf\u03cd\u03bc\u03b5\u03bd\u03c9\u03bd \u03b1\u03b4\u03b5\u03b9\u03ce\u03bd": {}, + "\u0394\u03ce\u03c1\u03b1 \u03b5\u03bf\u03c1\u03c4\u03ce\u03bd (\u03a7\u03c1\u03b9\u03c3\u03c4\u03bf\u03c5\u03b3\u03ad\u03bd\u03bd\u03c9\u03bd \u03ba\u03b1\u03b9 \u03a0\u03ac\u03c3\u03c7\u03b1)": {}, + "\u0395\u03c0\u03b9\u03b4\u03cc\u03bc\u03b1\u03c4\u03b1 \u03ba\u03b1\u03bd\u03bf\u03bd\u03b9\u03ba\u03ae\u03c2 \u03ac\u03b4\u03b5\u03b9\u03b1\u03c2": {}, + "\u039f\u03b9\u03ba\u03bf\u03b3\u03b5\u03bd\u03b9\u03b1\u03ba\u03ac \u03b5\u03c0\u03b9\u03b4\u03cc\u03bc\u03b1\u03c4\u03b1": {}, + "\u03a0\u03bf\u03c3\u03bf\u03c3\u03c4\u03ac \u03b3\u03b9\u03b1 \u03c0\u03c9\u03bb\u03ae\u03c3\u03b5\u03b9\u03c2 \u03ba\u03b1\u03b9 \u03b1\u03b3\u03bf\u03c1\u03ad\u03c2 ": {}, + "\u03a4\u03b1\u03ba\u03c4\u03b9\u03ba\u03ad\u03c2 \u03b1\u03c0\u03bf\u03b4\u03bf\u03c7\u03ad\u03c2": {} + }, + "\u0391\u03c0\u03bf\u03b6\u03b7\u03bc\u03b9\u03ce\u03c3\u03b5\u03b9\u03c2 \u03b1\u03c0\u03cc\u03bb\u03c5\u03c3\u03b5\u03b9\u03c2 \u03ae \u03b5\u03be\u03cc\u03b4\u03bf\u03c5 \u03b1\u03c0\u03cc \u03c4\u03b7\u03bd \u03c5\u03c0\u03b7\u03c1\u03b5\u03c3\u03af\u03b1": { + "\u0391\u03c0\u03bf\u03b6/\u03c3\u03b5\u03b9\u03c2 \u03b1\u03c0\u03cc\u03bb\u03c5\u03c3\u03b5\u03b9\u03c2 \u03ae \u03b5\u03be\u03cc\u03b4\u03bf\u03c5 \u03b1\u03c0\u03cc \u03c4\u03b7\u03bd \u03c5\u03c0\u03b7\u03c1\u03b5\u03c3\u03af\u03b1 \u03ad\u03bc\u03bc\u03b9\u03c3\u03b8\u03bf\u03c5 \u03c0\u03c1\u03bf\u03c3\u03c9\u03c0.": {}, + "\u0391\u03c0\u03bf\u03b6/\u03c3\u03b5\u03b9\u03c2 \u03b1\u03c0\u03cc\u03bb\u03c5\u03c3\u03b5\u03b9\u03c2 \u03ae \u03b5\u03be\u03cc\u03b4\u03bf\u03c5 \u03b1\u03c0\u03cc \u03c4\u03b7\u03bd \u03c5\u03c0\u03b7\u03c1\u03b5\u03c3\u03af\u03b1 \u03b7\u03bc/\u03c3\u03b8\u03b9\u03bf\u03c5 \u03c0\u03c1\u03bf\u03c3\u03c9\u03c0.": {} + }, + "\u0395\u03c1\u03b3\u03bf\u03b4\u03bf\u03c4\u03b9\u03ba\u03ad\u03c2 \u03b5\u03b9\u03c3\u03c6\u03bf\u03c1\u03ad\u03c2 \u03ba\u03b1\u03b9 \u03b5\u03c0\u03b9\u03b2\u03b1\u03c1\u03cd\u03bd\u03c3\u03b5\u03b9\u03c2 \u03ad\u03bc\u03bc\u03b9\u03c3\u03b8\u03bf\u03c5 \u03c0\u03c1\u03bf\u03c3\u03c9\u03c0\u03b9\u03ba\u03bf\u03cd": { + "\u0395\u03c1\u03b3\u03bf\u03b4\u03bf\u03c4\u03b9\u03ba\u03ad\u03c2 \u03b5\u03b9\u03c3\u03c6\u03bf\u03c1\u03ad\u03c2 \u0399\u039a\u0391": {}, + "\u0395\u03c1\u03b3\u03bf\u03b4\u03bf\u03c4\u03b9\u03ba\u03ad\u03c2 \u03b5\u03b9\u03c3\u03c6\u03bf\u03c1\u03ad\u03c2 \u03bb\u03bf\u03b9\u03c0\u03ce\u03bd \u03c4\u03b1\u03bc\u03b5\u03af\u03c9\u03bd \u03ba\u03cd\u03c1\u03b9\u03b1\u03c2 \u03b1\u03c3\u03c6\u03ac\u03bb\u03b5\u03b9\u03b1\u03c2": {}, + "\u0395\u03c1\u03b3\u03bf\u03b4\u03bf\u03c4\u03b9\u03ba\u03ad\u03c2 \u03b5\u03b9\u03c3\u03c6\u03bf\u03c1\u03ad\u03c2 \u03c4\u03b1\u03bc\u03b5\u03af\u03c9\u03bd \u03b5\u03c0\u03b9\u03ba\u03bf\u03c5\u03c1\u03b9\u03ba\u03ae\u03c2 \u03b1\u03c3\u03c6\u03ac\u03bb\u03b9\u03c3\u03b7\u03c2": {}, + "\u03a7\u03b1\u03c1\u03c4\u03cc\u03c3\u03b7\u03bc\u03bf \u03bc\u03b9\u03c3\u03b8\u03bf\u03b4\u03bf\u03c3\u03af\u03b1\u03c2": {} + }, + "\u0395\u03c1\u03b3\u03bf\u03b4\u03bf\u03c4\u03b9\u03ba\u03ad\u03c2 \u03b5\u03b9\u03c3\u03c6\u03bf\u03c1\u03ad\u03c2 \u03ba\u03b1\u03b9 \u03b5\u03c0\u03b9\u03b2\u03b1\u03c1\u03cd\u03bd\u03c3\u03b5\u03b9\u03c2 \u03b7\u03bc\u03b5\u03c1\u03bf\u03bc\u03af\u03c3\u03b8\u03b9\u03bf\u03c5 \u03c0\u03c1\u03bf\u03c3\u03c9\u03c0.": { + "\u0394\u03c9\u03c1\u03cc\u03c3\u03b7\u03bc\u03bf \u03bf\u03b9\u03ba\u03bf\u03b4\u03bf\u03bc\u03ce\u03bd": {}, + "\u0395\u03c1\u03b3\u03bf\u03b4\u03bf\u03c4\u03b9\u03ba\u03ad\u03c2 \u03b5\u03b9\u03c3\u03c6\u03bf\u03c1\u03ad\u03c2 \u0399\u039a\u0391": {}, + "\u0395\u03c1\u03b3\u03bf\u03b4\u03bf\u03c4\u03b9\u03ba\u03ad\u03c2 \u03b5\u03b9\u03c3\u03c6\u03bf\u03c1\u03ad\u03c2 \u03bb\u03bf\u03b9\u03c0\u03ce\u03bd \u03c4\u03b1\u03bc\u03b5\u03af\u03c9\u03bd \u03ba\u03cd\u03c1\u03b9\u03b1\u03c2 \u03b1\u03c3\u03c6\u03ac\u03bb\u03b5\u03b9\u03b1\u03c2": {}, + "\u0395\u03c1\u03b3\u03bf\u03b4\u03bf\u03c4\u03b9\u03ba\u03ad\u03c2 \u03b5\u03b9\u03c3\u03c6\u03bf\u03c1\u03ad\u03c2 \u03c4\u03b1\u03bc\u03b5\u03af\u03c9\u03bd \u03b5\u03c0\u03b9\u03ba\u03bf\u03c5\u03c1\u03b9\u03ba\u03ae\u03c2 \u03b1\u03c3\u03c6\u03ac\u03bb\u03b9\u03c3\u03b7\u03c2": {}, + "\u03a7\u03b1\u03c1\u03c4\u03cc\u03c3\u03b7\u03bc\u03bf \u03bc\u03b9\u03c3\u03b8\u03bf\u03b4\u03bf\u03c3\u03af\u03b1\u03c2": {} + }, + "\u03a0\u03b1\u03c1\u03b5\u03c0\u03cc\u03bc\u03b5\u03bd\u03b5\u03c2 \u03c0\u03b1\u03c1\u03bf\u03c7\u03ad\u03c2 \u03ba\u03b1\u03b9 \u03ad\u03be\u03bf\u03b4\u03b1 \u03c0\u03c1\u03bf\u03c3\u03c9\u03c0\u03b9\u03ba\u03bf\u03cd": { + "\u0388\u03be\u03bf\u03b4\u03b1 \u03b5\u03c0\u03b9\u03bc\u03cc\u03c1\u03c6\u03c9\u03c3\u03b7\u03c2 \u03c0\u03c1\u03bf\u03c3\u03c9\u03c0\u03b9\u03ba\u03bf\u03cd": {}, + "\u0388\u03be\u03bf\u03b4\u03b1 \u03b9\u03b1\u03c4\u03c1\u03bf\u03c6\u03b1\u03c1\u03bc\u03b1\u03ba\u03b5\u03c5\u03c4\u03b9\u03ba\u03ae\u03c2 \u03c0\u03b5\u03c1\u03af\u03b8\u03b1\u03bb\u03c8\u03b7\u03c2": {}, + "\u0388\u03be\u03bf\u03b4\u03b1 \u03c3\u03c4\u03ad\u03b3\u03b1\u03c3\u03b7\u03c2 (\u03c0.\u03c7. \u039a\u03b1\u03c4\u03bf\u03b9\u03ba\u03b9\u03ce\u03bd)": {}, + "\u0388\u03be\u03bf\u03b4\u03b1 \u03c8\u03c5\u03c7\u03b1\u03b3\u03c9\u03b3\u03af\u03b1\u03c2 \u03c0\u03c1\u03bf\u03c3\u03c9\u03c0\u03b9\u03ba\u03bf\u03cd": {}, + "\u0391\u03be\u03af\u03b1 \u03c7\u03bf\u03c1\u03b7\u03b3\u03bf\u03c5\u03bc\u03ad\u03bd\u03c9\u03bd \u03b1\u03c0\u03bf\u03b8\u03b5\u03bc\u03ac\u03c4\u03c9\u03bd": {}, + "\u0391\u03c3\u03c6\u03ac\u03bb\u03b9\u03c3\u03c4\u03c1\u03b1 \u03c0\u03c1\u03bf\u03c3\u03c9\u03c0\u03b9\u03ba\u03bf\u03cd": {}, + "\u0395\u03af\u03b4\u03b7 \u03ad\u03bd\u03b4\u03c5\u03c3\u03b7\u03c2": {}, + "\u0395\u03c0\u03b9\u03c7\u03bf\u03c1\u03b7\u03b3\u03ae\u03c3\u03b5\u03b9\u03c2 \u03ba\u03b1\u03b9 \u03bb\u03bf\u03b9\u03c0\u03ac \u03ad\u03be\u03bf\u03b4\u03b1 \u03ba\u03c5\u03bb\u03b9\u03ba\u03b5\u03af\u03bf\u03c5 - \u03b5\u03c3\u03c4\u03b9\u03b1\u03c4\u03bf\u03c1\u03af\u03bf\u03c5": {}, + "\u039b\u03bf\u03b9\u03c0\u03ad\u03c2 \u03c0\u03b1\u03c1\u03b5\u03c0\u03cc\u03bc\u03b5\u03bd\u03b5\u03c2 \u03c0\u03b1\u03c1\u03bf\u03c7\u03ad\u03c2 \u03ba\u03b1\u03b9 \u03ad\u03be\u03bf\u03b4\u03b1 \u03c0\u03c1\u03bf\u03c3\u03c9\u03c0\u03b9\u03ba\u03bf\u03cd": {} + } + }, + "\u0391\u039c\u039f\u0399\u0392\u0395\u03a3 \u039a\u0391\u0399 \u0395\u039e\u039f\u0394\u0391 \u03a4\u03a1\u0399\u03a4\u03a9\u039d": { + "\u0391\u03bc\u03bf\u03b9\u03b2\u03ad\u03c2 \u03ba\u03b1\u03b9 \u03ad\u03be\u03bf\u03b4\u03b1 \u03b5\u03bb\u03b5\u03c5\u03b8\u03ad\u03c1\u03c9\u03bd \u03b5\u03c0\u03b1\u03b3\u03b3\u03b5\u03bb\u03bc\u03b1\u03c4\u03b9\u03ce\u03bd \u03c5\u03c0\u03bf\u03ba\u03b5\u03af\u03bc\u03b5\u03bd\u03b5\u03c2 \u03c3\u03b5 \u03c0\u03b1\u03c1\u03b1- \u03ba\u03c1\u03ac\u03c4\u03b7\u03c3\u03b7 \u03c6\u03cc\u03c1\u03bf\u03c5 \u03b5\u03b9\u03c3\u03bf\u03b4\u03ae\u03bc\u03b1\u03c4\u03bf\u03c2": { + "\u0391\u03bc\u03bf\u03b9\u03b2\u03ad\u03c2 \u03ba\u03b1\u03b9 \u03ad\u03be\u03bf\u03b4\u03b1 \u03b4\u03b9\u03ba\u03b7\u03b3\u03cc\u03c1\u03c9\u03bd": {}, + "\u0391\u03bc\u03bf\u03b9\u03b2\u03ad\u03c2 \u03ba\u03b1\u03b9 \u03ad\u03be\u03bf\u03b4\u03b1 \u03b5\u03bb\u03b5\u03b3\u03ba\u03c4\u03ce\u03bd": {}, + "\u0391\u03bc\u03bf\u03b9\u03b2\u03ad\u03c2 \u03ba\u03b1\u03b9 \u03ad\u03be\u03bf\u03b4\u03b1 \u03b9\u03b1\u03c4\u03c1\u03ce\u03bd": {}, + "\u0391\u03bc\u03bf\u03b9\u03b2\u03ad\u03c2 \u03ba\u03b1\u03b9 \u03ad\u03be\u03bf\u03b4\u03b1 \u03bb\u03bf\u03b3\u03b9\u03c3\u03c4\u03ce\u03bd": {}, + "\u0391\u03bc\u03bf\u03b9\u03b2\u03ad\u03c2 \u03ba\u03b1\u03b9 \u03ad\u03be\u03bf\u03b4\u03b1 \u03bb\u03bf\u03b9\u03c0\u03ce\u03bd \u03b5\u03bb\u03b5\u03c5\u03b8\u03ad\u03c1\u03c9\u03bd \u03b5\u03c0\u03b1\u03b3\u03b3\u03b5\u03bb\u03bc\u03b1\u03c4\u03b9\u03ce\u03bd": {}, + "\u0391\u03bc\u03bf\u03b9\u03b2\u03ad\u03c2 \u03ba\u03b1\u03b9 \u03ad\u03be\u03bf\u03b4\u03b1 \u03bf\u03c1\u03b3\u03b1\u03bd\u03c9\u03c4\u03ce\u03bd - \u03bc\u03b5\u03bb\u03b5\u03c4\u03ce\u03bd - \u03b5\u03c1\u03b5\u03c5\u03bd\u03b7\u03c4\u03ce\u03bd": {}, + "\u0391\u03bc\u03bf\u03b9\u03b2\u03ad\u03c2 \u03ba\u03b1\u03b9 \u03ad\u03be\u03bf\u03b4\u03b1 \u03c3\u03c5\u03bc\u03b2\u03bf\u03bb\u03b1\u03b9\u03bf\u03b3\u03c1\u03ac\u03c6\u03c9\u03bd": {}, + "\u0391\u03bc\u03bf\u03b9\u03b2\u03ad\u03c2 \u03ba\u03b1\u03b9 \u03ad\u03be\u03bf\u03b4\u03b1 \u03c4\u03b5\u03c7\u03bd\u03b9\u03ba\u03ce\u03bd": {} + }, + "\u0391\u03bc\u03bf\u03b9\u03b2\u03ad\u03c2 \u03ba\u03b1\u03b9 \u03ad\u03be\u03bf\u03b4\u03b1 \u03bc\u03b7 \u03b5\u03bb\u03b5\u03cd\u03b8\u03b5\u03c1\u03c9\u03bd \u03b5\u03c0\u03b1\u03b3\u03b3\u03b5\u03bb\u03bc\u03b1\u03c4\u03b9\u03ce\u03bd \u03c5\u03c0\u03bf\u03ba\u03b5\u03af\u03bc\u03b5\u03bd\u03b5\u03c2 \u03c3\u03b5 \u03c0\u03b1\u03c1\u03b1\u03ba\u03c1\u03ac\u03c4\u03b7\u03c3\u03b7 \u03c6\u03cc\u03c1\u03bf\u03c5 \u03b5\u03b9\u03c3\u03bf\u03b4\u03ae\u03bc\u03b1\u03c4\u03bf\u03c2": { + "\u0391\u03bc\u03bf\u03b9\u03b2\u03ad\u03c2 \u03ba\u03b1\u03b9 \u03ad\u03be\u03bf\u03b4\u03b1 \u03b4\u03b9\u03b1\u03c6\u03cc\u03c1\u03c9\u03bd \u03c4\u03c1\u03af\u03c4\u03c9\u03bd": {}, + "\u0391\u03bc\u03bf\u03b9\u03b2\u03ad\u03c2 \u03c3\u03b5 \u03b5\u03c4\u03b1\u03b9\u03c1\u03af\u03b5\u03c2 \u03bc\u03b5\u03bb\u03b5\u03c4\u03ce\u03bd \u03a4\u03b5\u03c7\u03bd. \u0388\u03c1\u03b3\u03c9\u03bd \u0395\u03be\u03c9\u03c4\u03b5\u03c1\u03b9\u03ba\u03bf\u03cd": {}, + "\u0391\u03bc\u03bf\u03b9\u03b2\u03ad\u03c2 \u03c3\u03c5\u03bd\u03b5\u03b4\u03c1\u03b9\u03ac\u03c3\u03b5\u03c9\u03bd \u03bc\u03b5\u03bb\u03ce\u03bd \u03b4\u03b9\u03bf\u03b9\u03ba\u03b9\u03c4\u03b9\u03ba\u03bf\u03cd \u03c3\u03c5\u03bc\u03b2\u03bf\u03c5\u03bb\u03af\u03bf\u03c5": {} + }, + "\u0391\u03bc\u03bf\u03b9\u03b2\u03ad\u03c2 \u03c4\u03c1\u03af\u03c4\u03c9\u03bd \u03bc\u03b5 \u03c5\u03c0\u03bf\u03ba\u03b5\u03af\u03bc\u03b5\u03bd\u03b5\u03c2 \u03c3\u03b5 \u03c0\u03b1\u03c1\u03b1\u03ba\u03c1\u03ac\u03c4\u03b7\u03c3\u03b7 \u03c6\u03cc\u03c1\u03c9\u03bd": {}, + "\u0391\u03bc\u03bf\u03b9\u03b2\u03ad\u03c2 \u03c5\u03c0\u03b5\u03c1\u03b5\u03c1\u03b3\u03bf\u03bb\u03ac\u03b2\u03c9\u03bd": {}, + "\u0395\u03b9\u03c3\u03c6\u03bf\u03c1\u03ad\u03c2 \u03c5\u03c0\u03ad\u03c1 \u0391\u03c3\u03c6. \u039f\u03c1\u03b3\u03b1\u03bd\u03b9\u03c3\u03bc\u03ce\u03bd \u03b3\u03b9\u03b1 \u03c4\u03b5\u03c7\u03bd\u03b9\u03ba\u03ac \u03ad\u03c1\u03b3\u03b1": { + "\u0394\u03c9\u03c1\u03cc\u03c3\u03b7\u03bc\u03bf \u03bf\u03b9\u03ba\u03bf\u03b4\u03bf\u03bc\u03ce\u03bd \u03c5\u03c0\u03b5\u03c1\u03b3\u03bf\u03bb\u03ac\u03b2\u03c9\u03bd": {}, + "\u0395\u03b9\u03c3\u03c6\u03bf\u03c1\u03ad\u03c2 \u0399\u039a\u0391 \u03c0\u03c1\u03bf\u03c3\u03c9\u03c0\u03b9\u03ba\u03bf\u03cd \u03c5\u03c0\u03b5\u03c1\u03b5\u03c1\u03b3\u03bf\u03bb\u03ac\u03b2\u03c9\u03bd \u03b5\u03ba\u03c4\u03b5\u03bb\u03ad\u03c3\u03b5\u03c9\u03c2 \u03b5\u03c1\u03b3\u03b1\u03c3\u03b9\u03ce\u03bd \u03c4\u03b5\u03c7\u03bd\u03b9\u03ba\u03ce\u03bd \u03ad\u03c1\u03b3\u03c9\u03bd": {}, + "\u039a\u03c1\u03b1\u03c4\u03ae\u03c3\u03b5\u03b9\u03c2 - \u0395\u03b9\u03c3\u03c6\u03bf\u03c1\u03ad\u03c2 \u03c5\u03c0\u03ad\u03c1 \u039c\u03a4\u03a0\u03a5": {}, + "\u039a\u03c1\u03b1\u03c4\u03ae\u03c3\u03b5\u03b9\u03c2 - \u0395\u03b9\u03c3\u03c6\u03bf\u03c1\u03ad\u03c2 \u03c5\u03c0\u03ad\u03c1 \u03a4\u03a0\u0395\u0394\u0395": {}, + "\u039a\u03c1\u03b1\u03c4\u03ae\u03c3\u03b5\u03b9\u03c2 - \u0395\u03b9\u03c3\u03c6\u03bf\u03c1\u03ad\u03c2 \u03c5\u03c0\u03ad\u03c1 \u03a4\u03a3\u039c\u0395\u0394\u0395": {} + }, + "\u0395\u03b9\u03c3\u03c6\u03bf\u03c1\u03ad\u03c2 \u03c5\u03c0\u03ad\u03c1 \u03c4\u03c1\u03af\u03c4\u03c9\u03bd \u03b3\u03b9\u03b1 \u03b5\u03bb\u03b5\u03cd\u03b8\u03b5\u03c1\u03bf\u03c5\u03c2 \u03b5\u03c0\u03b1\u03b3\u03b3\u03b5\u03bb\u03bc\u03b1\u03c4\u03af\u03b5\u03c2": { + "\u0395\u03b9\u03c3\u03c6\u03bf\u03c1\u03ad\u03c2 \u03a4\u03a3\u0391\u03a5 \u0395\u03bc\u03bc\u03af\u03c3\u03b8\u03c9\u03bd \u03b9\u03b1\u03c4\u03c1\u03ce\u03bd": {}, + "\u0395\u03b9\u03c3\u03c6\u03bf\u03c1\u03ad\u03c2 \u03a4\u03b1\u03bc\u03b5\u03af\u03bf\u03c5 \u039d\u03bf\u03bc\u03b9\u03ba\u03ce\u03bd \u0395\u03bc\u03bc\u03af\u03c3\u03b8\u03c9\u03bd \u03b9\u03b1\u03c4\u03c1\u03ce\u03bd": {} + }, + "\u0395\u03c0\u03b5\u03be\u03b5\u03c1\u03b3\u03b1\u03c3\u03af\u03b5\u03c2 \u03b1\u03c0\u03cc \u03c4\u03c1\u03af\u03c4\u03bf\u03c5\u03c2": { + "A\u03bc\u03bf\u03b9\u03b2\u03ad\u03c2 \u03bc\u03b7\u03c7\u03b1\u03bd\u03bf\u03b3\u03c1\u03b1\u03c6\u03b9\u03ba\u03ae\u03c2 \u03b5\u03c0\u03b5\u03be\u03b5\u03c1\u03b3\u03b1\u03c3\u03af\u03b1\u03c2 (SERVICE)": {}, + "\u0395\u03c0\u03b5\u03be\u03b5\u03c1\u03b3\u03b1\u03c3\u03af\u03b5\u03c2 (FACON)": {} + }, + "\u039b\u03bf\u03b9\u03c0\u03ad\u03c2 \u03b1\u03bc\u03bf\u03b9\u03b2\u03ad\u03c2 \u03c4\u03c1\u03af\u03c4\u03c9\u03bd": { + "\u0391\u03c0\u03bf\u03b6\u03b7\u03bc\u03b9\u03ce\u03c3\u03b5\u03b9\u03c2 \u03b3\u03b9\u03b1 \u03c6\u03b8\u03bf\u03c1\u03ac \u03b5\u03b9\u03b4\u03ce\u03bd \u03c3\u03c5\u03c3\u03ba\u03b5\u03c5\u03b1\u03c3\u03af\u03b1\u03c2 \u03c0\u03c1\u03bf\u03bc\u03b7\u03b8\u03b5\u03c5\u03c4\u03ce\u03bd": {}, + "\u03a7\u03c1\u03ae\u03c3\u03b5\u03b9\u03c2 \u03b4\u03b9\u03ba\u03b1\u03b9\u03c9\u03bc\u03ac\u03c4\u03c9\u03bd": {} + }, + "\u039b\u03bf\u03b9\u03c0\u03ad\u03c2 \u03c0\u03c1\u03bf\u03bc\u03ae\u03b8\u03b5\u03b9\u03b5\u03c2 \u03c4\u03c1\u03af\u03c4\u03c9\u03bd": { + "\u039c\u03b5\u03c3\u03b9\u03c4\u03b5\u03af\u03b5\u03c2": {}, + "\u03a0\u03c1\u03bf\u03bc\u03ae\u03b8\u03b5\u03b9\u03b5\u03c2 \u03b3\u03b9\u03b1 \u03b1\u03b3\u03bf\u03c1\u03ad\u03c2": {}, + "\u03a0\u03c1\u03bf\u03bc\u03ae\u03b8\u03b5\u03b9\u03b5\u03c2 \u03b3\u03b9\u03b1 \u03c0\u03c9\u03bb\u03ae\u03c3\u03b7\u03c2": {}, + "\u03a0\u03c1\u03bf\u03bc\u03ae\u03b8\u03b5\u03b9\u03b5\u03c2 \u03b5\u03af\u03c3\u03c0\u03c1\u03b1\u03be\u03b7\u03c2 \u03c4\u03b9\u03bc\u03bf\u03bb\u03bf\u03b3\u03af\u03c9\u03bd \u03ba\u03b1\u03b9 \u03c6\u03bf\u03c1\u03c4\u03c9\u03c4\u03b9\u03ba\u03ce\u03bd \u03b5\u03b3\u03b3\u03c1\u03ac\u03c6\u03c9\u03bd": {} + }, + "\u03a0\u03bd\u03b5\u03c5\u03bc\u03b1\u03c4\u03b9\u03ba\u03ac \u03ba\u03b1\u03b9 \u03ba\u03b1\u03bb\u03bb\u03b9\u03c4\u03b5\u03c7\u03bd\u03b9\u03ba\u03ac \u03b4\u03b9\u03ba\u03b1\u03b9\u03ce\u03bc\u03b1\u03c4\u03b1 \u03c4\u03c1\u03af\u03c4\u03c9\u03bd \u03b5\u03c0\u03af \u03c0\u03c9\u03bb\u03ae\u03c3\u03b5\u03c9\u03bd": {}, + "\u03a0\u03c1\u03bf\u03cb\u03c0\u03bf\u03bb\u03bf\u03b3\u03b9\u03c3\u03bc\u03ad\u03bd\u03b5\u03c2 \u03b1\u03bc\u03bf\u03b9\u03b2\u03ad\u03c2 \u03ba\u03b1\u03b9 \u03ad\u03be\u03bf\u03b4\u03b1 \u03c4\u03c1\u03af\u03c4\u03c9\u03bd (\u039b/58.01)": {} + }, + "\u0391\u03a0\u039f\u03a3\u0392\u0395\u03a3\u0395\u0399\u03a3 \u03a0\u0391\u0393\u0395\u0399\u03a9\u039d \u03a3\u03a4\u039f\u0399\u03a7\u0395\u0399\u03a9\u039d \u0395\u039d\u03a3\u03a9\u039c\u0391\u03a4\u03a9\u039c\u0395\u039d\u0395\u03a3 \u03a3\u03a4\u039f \u039b\u0395\u0399\u03a4\u039f\u03a5\u03a1\u0393\u0399\u039a\u039f \u039a\u039f\u03a3\u03a4\u039f\u03a3": { + "\u0391\u03c0\u03bf\u03c3\u03b2\u03ad\u03c3\u03b5\u03b9\u03c2 \u03b1\u03c3\u03ce\u03bc\u03b1\u03c4\u03c9\u03bd \u03b1\u03ba\u03b9\u03bd\u03b7\u03c4\u03bf\u03c0\u03bf\u03b9\u03ae\u03c3\u03b5\u03c9\u03bd \u03ba\u03b1\u03b9 \u03b5\u03be\u03cc\u03b4\u03c9\u03bd \u03c0\u03bf\u03bb\u03c5\u03b5\u03c4\u03bf\u03cd\u03c2 \u03b1\u03c0\u03cc\u03c3\u03b2\u03b5\u03c3\u03b7\u03c2": { + "\u0391\u03c0\u03bf\u03c3\u03b2\u03ad\u03c3\u03b5\u03b9\u03c2 \u03b4\u03b9\u03b1\u03c6\u03bf\u03c1\u03ce\u03bd \u03ad\u03ba\u03b4\u03bf\u03c3\u03b7\u03c2 \u03ba\u03b1\u03b9 \u03b5\u03be\u03cc\u03c6\u03bb\u03b7\u03c3\u03b7\u03c2 \u03bf\u03bc\u03bf\u03bb\u03bf\u03b3\u03b9\u03ce\u03bd": {}, + "\u0391\u03c0\u03bf\u03c3\u03b2\u03ad\u03c3\u03b5\u03b9\u03c2 \u03b4\u03b9\u03ba\u03b1\u03b9\u03c9\u03bc\u03ac\u03c4\u03c9\u03bd \u03b2\u03b9\u03bf\u03bc\u03b7\u03c7\u03b1\u03bd\u03b9\u03ba\u03ae\u03c2 \u03b9\u03b4\u03b9\u03bf\u03ba\u03c4\u03b7\u03c3\u03af\u03b1\u03c2": {}, + "\u0391\u03c0\u03bf\u03c3\u03b2\u03ad\u03c3\u03b5\u03b9\u03c2 \u03b4\u03b9\u03ba\u03b1\u03b9\u03c9\u03bc\u03ac\u03c4\u03c9\u03bd \u03b5\u03ba\u03bc\u03b5\u03c4/\u03c3\u03b7\u03c2 \u03bf\u03c1\u03c5\u03c7\u03b5\u03af\u03c9\u03bd - \u03bc\u03b5\u03c4\u03b1\u03bb\u03bb\u03b5\u03af\u03c9\u03bd - \u03bb\u03b1\u03c4\u03bf\u03bc\u03b5\u03af\u03c9\u03bd": {}, + "\u0391\u03c0\u03bf\u03c3\u03b2\u03ad\u03c3\u03b5\u03b9\u03c2 \u03b4\u03b9\u03ba\u03b1\u03b9\u03c9\u03bc\u03ac\u03c4\u03c9\u03bd \u03c7\u03c1\u03ae\u03c3\u03b7\u03c2 \u03b5\u03bd\u03c3\u03ce\u03bc\u03b1\u03c4\u03c9\u03bd \u03c0\u03b1\u03b3\u03af\u03c9\u03bd \u03c3\u03c4\u03bf\u03b9\u03c7\u03b5\u03af\u03c9\u03bd ": {}, + "\u0391\u03c0\u03bf\u03c3\u03b2\u03ad\u03c3\u03b5\u03b9\u03c2 \u03b5\u03be\u03cc\u03b4\u03c9\u03bd \u03af\u03b4\u03c1\u03c5\u03c3\u03b7\u03c2 \u03ba\u03b1\u03b9 \u03b1' \u03b5\u03b3\u03ba\u03b1\u03c4\u03ac\u03c3\u03c4\u03b1\u03c3\u03b7\u03c2": {}, + "\u0391\u03c0\u03bf\u03c3\u03b2\u03ad\u03c3\u03b5\u03b9\u03c2 \u03b5\u03be\u03cc\u03b4\u03c9\u03bd \u03b1\u03cd\u03be\u03b7\u03c3\u03b7\u03c2 \u03ba\u03b5\u03c6\u03b1\u03bb\u03b1\u03af\u03bf\u03c5 \u03ba\u03b1\u03b9 \u03ad\u03ba\u03b4\u03bf\u03c3\u03b7\u03c2 \u03bf\u03bc\u03bf\u03bb\u03bf\u03b3\u03b9\u03b1\u03ba\u03ce\u03bd \u03b4\u03b1\u03bd\u03b5\u03af\u03c9\u03bd": {}, + "\u0391\u03c0\u03bf\u03c3\u03b2\u03ad\u03c3\u03b5\u03b9\u03c2 \u03b5\u03be\u03cc\u03b4\u03c9\u03bd \u03b5\u03c1\u03b5\u03c5\u03bd\u03ce\u03bd \u03bf\u03c1\u03c5\u03c7\u03b5\u03af\u03c9\u03bd - \u03bc\u03b5\u03c4\u03b1\u03bb\u03bb\u03b5\u03af\u03c9\u03bd - \u03bb\u03b1\u03c4\u03bf\u03bc\u03b5\u03af\u03c9\u03bd": {}, + "\u0391\u03c0\u03bf\u03c3\u03b2\u03ad\u03c3\u03b5\u03b9\u03c2 \u03b5\u03be\u03cc\u03b4\u03c9\u03bd \u03ba\u03c4\u03ae\u03c3\u03b7\u03c2 \u03b1\u03ba\u03b9\u03bd\u03b7\u03c4\u03bf\u03c0\u03bf\u03af\u03c3\u03b5\u03c9\u03bd": {}, + "\u0391\u03c0\u03bf\u03c3\u03b2\u03ad\u03c3\u03b5\u03b9\u03c2 \u03b5\u03be\u03cc\u03b4\u03c9\u03bd \u03bb\u03bf\u03b9\u03c0\u03ce\u03bd \u03b5\u03c1\u03b5\u03c5\u03bd\u03ce\u03bd": {}, + "\u0391\u03c0\u03bf\u03c3\u03b2\u03ad\u03c3\u03b5\u03b9\u03c2 \u03bb\u03bf\u03b9\u03c0\u03ce\u03bd \u03b4\u03b9\u03ba\u03b1\u03b9\u03c9\u03bc\u03ac\u03c4\u03c9\u03bd": {}, + "\u0391\u03c0\u03bf\u03c3\u03b2\u03ad\u03c3\u03b5\u03b9\u03c2 \u03bb\u03bf\u03b9\u03c0\u03ce\u03bd \u03b5\u03be\u03cc\u03b4\u03c9\u03bd \u03c0\u03bf\u03bb\u03c5\u03b5\u03c4\u03bf\u03cd\u03c2 \u03b1\u03c0\u03cc\u03c3\u03b2\u03b5\u03c3\u03b7\u03c2": {}, + "\u0391\u03c0\u03bf\u03c3\u03b2\u03ad\u03c3\u03b5\u03b9\u03c2 \u03bb\u03bf\u03b9\u03c0\u03ce\u03bd \u03c0\u03b1\u03c1\u03b1\u03c7\u03c9\u03c1\u03ae\u03c3\u03b5\u03c9\u03bd": {}, + "\u0391\u03c0\u03bf\u03c3\u03b2\u03ad\u03c3\u03b5\u03b9\u03c2 \u03c4\u03cc\u03ba\u03c9\u03bd \u03b4\u03b1\u03bd\u03b5\u03af\u03c9\u03bd \u03ba\u03b1\u03c4\u03b1\u03c3\u03ba\u03b5\u03c5\u03b1\u03c3\u03c4\u03b9\u03ba\u03ae\u03c2 \u03c0\u03b5\u03c1\u03b9\u03cc\u03b4\u03bf\u03c5": {}, + "\u0391\u03c0\u03bf\u03c3\u03b2\u03ad\u03c3\u03b5\u03b9\u03c2 \u03c5\u03c0\u03b5\u03c1\u03b1\u03be\u03af\u03b1\u03c2 \u03b5\u03c0\u03b9\u03c7\u03b5\u03af\u03c1\u03b7\u03c3\u03b7\u03c2": {} + }, + "\u0391\u03c0\u03bf\u03c3\u03b2\u03ad\u03c3\u03b5\u03b9\u03c2 \u03b5\u03b4\u03b1\u03c6\u03b9\u03ba\u03ce\u03bd \u03b5\u03ba\u03c4\u03ac\u03c3\u03b5\u03c9\u03bd": { + "\u0391\u03c0\u03bf\u03c3\u03b2\u03ad\u03c3\u03b5\u03b9\u03c2 \u0394\u03b1\u03c3\u03ce\u03bd": {}, + "\u0391\u03c0\u03bf\u03c3\u03b2\u03ad\u03c3\u03b5\u03b9\u03c2 \u0394\u03b1\u03c3\u03ce\u03bd \u03b5\u03ba\u03c4\u03cc\u03c2 \u03b5\u03ba\u03bc\u03b5\u03c4\u03c4\u03ac\u03bb\u03b5\u03c5\u03c3\u03b7\u03c2": {}, + "\u0391\u03c0\u03bf\u03c3\u03b2\u03ad\u03c3\u03b5\u03b9\u03c2 \u039b\u03b1\u03c4\u03bf\u03bc\u03b5\u03af\u03c9\u03bd": {}, + "\u0391\u03c0\u03bf\u03c3\u03b2\u03ad\u03c3\u03b5\u03b9\u03c2 \u039b\u03b1\u03c4\u03bf\u03bc\u03b5\u03af\u03c9\u03bd \u03b5\u03ba\u03c4\u03cc\u03c2 \u03b5\u03ba\u03bc\u03b5\u03c4\u03c4\u03ac\u03bb\u03b5\u03c5\u03c3\u03b7\u03c2": {}, + "\u0391\u03c0\u03bf\u03c3\u03b2\u03ad\u03c3\u03b5\u03b9\u03c2 \u039c\u03b5\u03c4\u03b1\u03bb\u03bb\u03b5\u03af\u03c9\u03bd": {}, + "\u0391\u03c0\u03bf\u03c3\u03b2\u03ad\u03c3\u03b5\u03b9\u03c2 \u039c\u03b5\u03c4\u03b1\u03bb\u03bb\u03b5\u03af\u03c9\u03bd \u03b5\u03ba\u03c4\u03cc\u03c2 \u03b5\u03ba\u03bc\u03b5\u03c4\u03c4\u03ac\u03bb\u03b5\u03c5\u03c3\u03b7\u03c2": {}, + "\u0391\u03c0\u03bf\u03c3\u03b2\u03ad\u03c3\u03b5\u03b9\u03c2 \u039f\u03c1\u03c5\u03c7\u03b5\u03af\u03c9\u03bd": {}, + "\u0391\u03c0\u03bf\u03c3\u03b2\u03ad\u03c3\u03b5\u03b9\u03c2 \u039f\u03c1\u03c5\u03c7\u03b5\u03af\u03c9\u03bd \u03b5\u03ba\u03c4\u03cc\u03c2 \u03b5\u03ba\u03bc\u03b5\u03c4\u03c4\u03ac\u03bb\u03b5\u03c5\u03c3\u03b7\u03c2": {}, + "\u0391\u03c0\u03bf\u03c3\u03b2\u03ad\u03c3\u03b5\u03b9\u03c2 \u03a6\u03c5\u03c4\u03b5\u03b9\u03ce\u03bd": {}, + "\u0391\u03c0\u03bf\u03c3\u03b2\u03ad\u03c3\u03b5\u03b9\u03c2 \u03a6\u03c5\u03c4\u03b5\u03b9\u03ce\u03bd \u03b5\u03ba\u03c4\u03cc\u03c2 \u03b5\u03ba\u03bc\u03b5\u03c4\u03c4\u03ac\u03bb\u03b5\u03c5\u03c3\u03b7\u03c2": {} + }, + "\u0391\u03c0\u03bf\u03c3\u03b2\u03ad\u03c3\u03b5\u03b9\u03c2 \u03b5\u03c0\u03af\u03c0\u03bb\u03c9\u03bd \u03ba\u03b1\u03b9 \u03bb\u03bf\u03b9\u03c0\u03bf\u03cd \u03b5\u03be\u03bf\u03c0\u03bb\u03b9\u03c3\u03bc\u03bf\u03cd": { + "\u0391\u03c0\u03bf\u03c3\u03b2\u03ad\u03c3\u03b5\u03b9\u03c2 \u03b5\u03be\u03bf\u03c0\u03bb\u03b9\u03c3\u03bc\u03bf\u03cd \u03c4\u03b7\u03bb\u03b5\u03c0\u03b9\u03ba\u03bf\u03b9\u03bd\u03c9\u03bd\u03b9\u03ce\u03bd": {}, + "\u0391\u03c0\u03bf\u03c3\u03b2\u03ad\u03c3\u03b5\u03b9\u03c2 \u03b5\u03be\u03bf\u03c0\u03bb\u03b9\u03c3\u03bc\u03bf\u03cd \u03c4\u03b7\u03bb\u03b5\u03c0\u03b9\u03ba\u03bf\u03b9\u03bd\u03c9\u03bd\u03b9\u03ce\u03bd \u03b5\u03ba\u03c4\u03cc\u03c2 \u03b5\u03ba\u03bc\u03b5\u03c4\u03ac\u03bb\u03bb\u03b5\u03c5\u03c3\u03b7\u03c2": {}, + "\u0391\u03c0\u03bf\u03c3\u03b2\u03ad\u03c3\u03b5\u03b9\u03c2 \u03b5\u03c0\u03af\u03c0\u03bb\u03c9\u03bd ": {}, + "\u0391\u03c0\u03bf\u03c3\u03b2\u03ad\u03c3\u03b5\u03b9\u03c2 \u03b5\u03c0\u03af\u03c0\u03bb\u03c9\u03bd \u03b5\u03ba\u03c4\u03cc\u03c2 \u03b5\u03ba\u03bc\u03b5\u03c4\u03ac\u03bb\u03bb\u03b5\u03c5\u03c3\u03b7\u03c2": {}, + "\u0391\u03c0\u03bf\u03c3\u03b2\u03ad\u03c3\u03b5\u03b9\u03c2 \u03b5\u03c0\u03b9\u03c3\u03c4\u03b7\u03bc\u03bf\u03bd\u03b9\u03ba\u03ce\u03bd \u03bf\u03c1\u03b3\u03ac\u03bd\u03c9\u03bd": {}, + "\u0391\u03c0\u03bf\u03c3\u03b2\u03ad\u03c3\u03b5\u03b9\u03c2 \u03b5\u03c0\u03b9\u03c3\u03c4\u03b7\u03bc\u03bf\u03bd\u03b9\u03ba\u03ce\u03bd \u03bf\u03c1\u03b3\u03ac\u03bd\u03c9\u03bd \u03b5\u03ba\u03c4\u03cc\u03c2 \u03b5\u03ba\u03bc\u03b5\u03c4\u03ac\u03bb\u03bb\u03b5\u03c5\u03c3\u03b7\u03c2": {}, + "\u0391\u03c0\u03bf\u03c3\u03b2\u03ad\u03c3\u03b5\u03b9\u03c2 \u03b6\u03ce\u03c9\u03bd \u03b3\u03b9\u03b1 \u03c0\u03ac\u03b3\u03b9\u03b1 \u03b5\u03ba\u03bc\u03b5\u03c4\u03ac\u03bb\u03bb\u03b5\u03c5\u03c3\u03b7": {}, + "\u0391\u03c0\u03bf\u03c3\u03b2\u03ad\u03c3\u03b5\u03b9\u03c2 \u03b6\u03ce\u03c9\u03bd \u03b3\u03b9\u03b1 \u03c0\u03ac\u03b3\u03b9\u03b1 \u03b5\u03ba\u03bc\u03b5\u03c4\u03ac\u03bb\u03bb\u03b5\u03c5\u03c3\u03b7 \u03b5\u03ba\u03c4\u03cc\u03c2 \u03b5\u03ba\u03bc\u03b5\u03c4\u03ac\u03bb\u03bb\u03b5\u03c5\u03c3\u03b7\u03c2": {}, + "\u0391\u03c0\u03bf\u03c3\u03b2\u03ad\u03c3\u03b5\u03b9\u03c2 \u03b7\u03bb\u03b5\u03ba\u03c4\u03c1\u03bf\u03bd\u03b9\u03ba\u03ce\u03bd \u03c5\u03c0\u03bf\u03bb\u03bf\u03b3\u03b9\u03c3\u03c4\u03ce\u03bd \u03ba\u03b1\u03b9 \u03b7\u03bb\u03b5\u03ba\u03c4\u03c1\u03bf\u03bd\u03b9\u03ba\u03ce\u03bd \u03c3\u03c5\u03b3\u03ba\u03c1\u03bf\u03c4\u03b7\u03bc\u03ac\u03c4\u03c9\u03bd": {}, + "\u0391\u03c0\u03bf\u03c3\u03b2\u03ad\u03c3\u03b5\u03b9\u03c2 \u03b7\u03bb\u03b5\u03ba\u03c4\u03c1\u03bf\u03bd\u03b9\u03ba\u03ce\u03bd \u03c5\u03c0\u03bf\u03bb\u03bf\u03b3\u03b9\u03c3\u03c4\u03ce\u03bd \u03ba\u03b1\u03b9 \u03b7\u03bb\u03b5\u03ba\u03c4\u03c1\u03bf\u03bd\u03b9\u03ba\u03ce\u03bd \u03c3\u03c5\u03b3\u03ba\u03c1\u03bf\u03c4\u03b7\u03bc\u03ac\u03c4\u03c9\u03bd \u03b5\u03ba\u03c4\u03cc\u03c2 \u03b5\u03ba\u03bc\u03b5\u03c4\u03ac\u03bb\u03bb\u03b5\u03c5\u03c3\u03b7\u03c2": {}, + "\u0391\u03c0\u03bf\u03c3\u03b2\u03ad\u03c3\u03b5\u03b9\u03c2 \u03bb\u03bf\u03b9\u03c0\u03bf\u03cd \u03b5\u03be\u03bf\u03c0\u03bb\u03b9\u03c3\u03bc\u03bf\u03cd": {}, + "\u0391\u03c0\u03bf\u03c3\u03b2\u03ad\u03c3\u03b5\u03b9\u03c2 \u03bb\u03bf\u03b9\u03c0\u03bf\u03cd \u03b5\u03be\u03bf\u03c0\u03bb\u03b9\u03c3\u03bc\u03bf\u03cd \u03b5\u03ba\u03c4\u03cc\u03c2 \u03b5\u03ba\u03bc\u03b5\u03c4\u03ac\u03bb\u03bb\u03b5\u03c5\u03c3\u03b7\u03c2": {}, + "\u0391\u03c0\u03bf\u03c3\u03b2\u03ad\u03c3\u03b5\u03b9\u03c2 \u03bc\u03ad\u03c3\u03c9\u03bd \u03b1\u03c0\u03bf\u03b8\u03ae\u03c3\u03b5\u03c5\u03c3\u03b7\u03c2 \u03ba\u03b1\u03b9 \u03bc\u03b5\u03c4\u03b1\u03c6\u03bf\u03c1\u03ac\u03c2": {}, + "\u0391\u03c0\u03bf\u03c3\u03b2\u03ad\u03c3\u03b5\u03b9\u03c2 \u03bc\u03ad\u03c3\u03c9\u03bd \u03b1\u03c0\u03bf\u03b8\u03ae\u03c3\u03b5\u03c5\u03c3\u03b7\u03c2 \u03ba\u03b1\u03b9 \u03bc\u03b5\u03c4\u03b1\u03c6\u03bf\u03c1\u03ac\u03c2 \u03b5\u03ba\u03c4\u03cc\u03c2 \u03b5\u03ba\u03bc\u03b5\u03c4\u03ac\u03bb\u03bb\u03b5\u03c5\u03c3\u03b7\u03c2": {}, + "\u0391\u03c0\u03bf\u03c3\u03b2\u03ad\u03c3\u03b5\u03b9\u03c2 \u03bc\u03b7\u03c7\u03b1\u03bd\u03ce\u03bd \u03b3\u03c1\u03b1\u03c6\u03b5\u03af\u03c9\u03bd": {}, + "\u0391\u03c0\u03bf\u03c3\u03b2\u03ad\u03c3\u03b5\u03b9\u03c2 \u03bc\u03b7\u03c7\u03b1\u03bd\u03ce\u03bd \u03b3\u03c1\u03b1\u03c6\u03b5\u03af\u03c9\u03bd \u03b5\u03ba\u03c4\u03cc\u03c2 \u03b5\u03ba\u03bc\u03b5\u03c4\u03ac\u03bb\u03bb\u03b5\u03c5\u03c3\u03b7\u03c2": {}, + "\u0391\u03c0\u03bf\u03c3\u03b2\u03ad\u03c3\u03b5\u03b9\u03c2 \u03c3\u03ba\u03b5\u03c5\u03ce\u03bd": {}, + "\u0391\u03c0\u03bf\u03c3\u03b2\u03ad\u03c3\u03b5\u03b9\u03c2 \u03c3\u03ba\u03b5\u03c5\u03ce\u03bd \u03b5\u03ba\u03c4\u03cc\u03c2 \u03b5\u03ba\u03bc\u03b5\u03c4\u03ac\u03bb\u03bb\u03b5\u03c5\u03c3\u03b7\u03c2": {} + }, + "\u0391\u03c0\u03bf\u03c3\u03b2\u03ad\u03c3\u03b5\u03b9\u03c2 \u03ba\u03c4\u03b9\u03c1\u03af\u03c9\u03bd - \u03b5\u03b3\u03ba\u03b1\u03c4\u03b1\u03c3\u03c4\u03ac\u03c3\u03b5\u03c9\u03bd \u03ba\u03c4\u03b9\u03c1\u03af\u03c9\u03bd - \u03c4\u03b5\u03c7\u03bd\u03b9\u03ba\u03ce\u03bd \u03ad\u03c1\u03b3\u03c9\u03bd": { + "\u0391\u03c0\u03bf\u03c3\u03b2\u03ad\u03c3\u03b5\u03b9\u03c2 \u03a4\u03b5\u03c7\u03bd\u03b9\u03ba\u03ce\u03bd \u03ad\u03c1\u03b3\u03c9\u03bd \u03b5\u03be\u03c5\u03c0\u03b7\u03c1. \u03bc\u03b5\u03c4\u03b1\u03c6\u03bf\u03c1\u03ce\u03bd \u03b5\u03ba\u03c4\u03cc\u03c2 \u03b5\u03ba\u03bc\u03b5\u03c4\u03ac\u03bb\u03bb\u03b5\u03c5\u03c3\u03b7\u03c2": {}, + "\u0391\u03c0\u03bf\u03c3\u03b2\u03ad\u03c3\u03b5\u03b9\u03c2 \u03a4\u03b5\u03c7\u03bd\u03b9\u03ba\u03ce\u03bd \u03ad\u03c1\u03b3\u03c9\u03bd \u03b5\u03be\u03c5\u03c0\u03b7\u03c1\u03ad\u03c4\u03b7\u03c3\u03b7\u03c2 \u03bc\u03b5\u03c4\u03b1\u03c6\u03bf\u03c1\u03ce\u03bd": {}, + "\u0391\u03c0\u03bf\u03c3\u03b2\u03ad\u03c3\u03b5\u03b9\u03c2 \u03a4\u03b5\u03c7\u03bd\u03b9\u03ba\u03ce\u03bd \u03ad\u03c1\u03b3\u03c9\u03bd \u03b5\u03be\u03c5\u03c0\u03b7\u03c1\u03ad\u03c4\u03b7\u03c3\u03b7\u03c2 \u03bc\u03b5\u03c4\u03b1\u03c6\u03bf\u03c1\u03ce\u03bd \u03c3\u03b5 \u03b1\u03ba\u03af\u03bd\u03b7\u03c4\u03b1 \u03c4\u03c1\u03af\u03c4\u03c9\u03bd": {}, + "\u0391\u03c0\u03bf\u03c3\u03b2\u03ad\u03c3\u03b5\u03b9\u03c2 \u03a4\u03b5\u03c7\u03bd\u03b9\u03ba\u03ce\u03bd \u03ad\u03c1\u03b3\u03c9\u03bd \u03b5\u03be\u03c5\u03c0\u03b7\u03c1\u03ad\u03c4\u03b7\u03c3\u03b7\u03c2 \u03bc\u03b5\u03c4\u03b1\u03c6\u03bf\u03c1\u03ce\u03bd \u03c3\u03b5 \u03b1\u03ba\u03af\u03bd\u03b7\u03c4\u03b1 \u03c4\u03c1\u03af\u03c4\u03c9\u03bd \u03b5\u03ba\u03c4\u03cc\u03c2 \u03b5\u03ba\u03bc\u03b5\u03c4\u03ac\u03bb\u03bb\u03b5\u03c5\u03c3\u03b7\u03c2": {}, + "\u0391\u03c0\u03bf\u03c3\u03b2\u03ad\u03c3\u03b5\u03b9\u03c2 \u03b4\u03b9\u03b1\u03bc\u03bf\u03c1\u03c6\u03ce\u03c3\u03b5\u03c9\u03c2 \u03b3\u03b7\u03c0\u03ad\u03b4\u03c9\u03bd \u03b5\u03ba\u03c4\u03cc\u03c2 \u03b5\u03ba\u03bc\u03b5\u03c4\u03ac\u03bb\u03bb\u03b5\u03c5\u03c3\u03b7\u03c2": {}, + "\u0391\u03c0\u03bf\u03c3\u03b2\u03ad\u03c3\u03b5\u03b9\u03c2 \u03b4\u03b9\u03b1\u03bc\u03cc\u03c1\u03c6\u03c9\u03c3\u03b7\u03c2 \u03b3\u03b7\u03c0\u03ad\u03b4\u03c9\u03bd": {}, + "\u0391\u03c0\u03bf\u03c3\u03b2\u03ad\u03c3\u03b5\u03b9\u03c2 \u03b4\u03b9\u03b1\u03bc\u03cc\u03c1\u03c6\u03c9\u03c3\u03b7\u03c2 \u03b3\u03b7\u03c0\u03ad\u03b4\u03c9\u03bd \u03c4\u03c1\u03af\u03c4\u03c9\u03bd": {}, + "\u0391\u03c0\u03bf\u03c3\u03b2\u03ad\u03c3\u03b5\u03b9\u03c2 \u03b4\u03b9\u03b1\u03bc\u03cc\u03c1\u03c6\u03c9\u03c3\u03b7\u03c2 \u03b3\u03b7\u03c0\u03ad\u03b4\u03c9\u03bd \u03c4\u03c1\u03af\u03c4\u03c9\u03bd \u03b5\u03ba\u03c4\u03cc\u03c2 \u03b5\u03ba\u03bc\u03b5\u03c4\u03ac\u03bb\u03bb\u03b5\u03c5\u03c3\u03b7\u03c2": {}, + "\u0391\u03c0\u03bf\u03c3\u03b2\u03ad\u03c3\u03b5\u03b9\u03c2 \u03ba\u03c4\u03b9\u03c1\u03af\u03c9\u03bd - \u03b5\u03b3\u03ba\u03b1\u03c4\u03b1\u03c3\u03c4\u03ac\u03c3\u03b5\u03b9\u03c2 \u03ba\u03c4\u03b9\u03c1\u03af\u03c9\u03bd \u03c3\u03b5 \u03b1\u03ba\u03af\u03bd\u03b7\u03c4\u03b1 \u03c4\u03c1\u03af\u03c4\u03c9\u03bd": {}, + "\u0391\u03c0\u03bf\u03c3\u03b2\u03ad\u03c3\u03b5\u03b9\u03c2 \u03ba\u03c4\u03b9\u03c1\u03af\u03c9\u03bd - \u03b5\u03b3\u03ba\u03b1\u03c4\u03b1\u03c3\u03c4\u03ac\u03c3\u03b5\u03b9\u03c2 \u03ba\u03c4\u03b9\u03c1\u03af\u03c9\u03bd \u03c3\u03b5 \u03b1\u03ba\u03af\u03bd\u03b7\u03c4\u03b1 \u03c4\u03c1\u03af\u03c4\u03c9\u03bd \u03b5\u03ba\u03c4\u03cc\u03c2 \u03b5\u03ba\u03bc\u03b5\u03c4\u03ac\u03bb\u03bb\u03b5\u03c5\u03c3\u03b7\u03c2": {}, + "\u0391\u03c0\u03bf\u03c3\u03b2\u03ad\u03c3\u03b5\u03b9\u03c2 \u03ba\u03c4\u03b9\u03c1\u03af\u03c9\u03bd - \u03b5\u03b3\u03ba\u03b1\u03c4\u03b1\u03c3\u03c4\u03ac\u03c3\u03b5\u03c9\u03bd \u03ba\u03c4\u03b9\u03c1\u03af\u03c9\u03bd": {}, + "\u0391\u03c0\u03bf\u03c3\u03b2\u03ad\u03c3\u03b5\u03b9\u03c2 \u03ba\u03c4\u03b9\u03c1\u03af\u03c9\u03bd - \u03b5\u03b3\u03ba\u03b1\u03c4\u03b1\u03c3\u03c4\u03ac\u03c3\u03b5\u03c9\u03bd \u03ba\u03c4\u03b9\u03c1\u03af\u03c9\u03bd \u03b5\u03ba\u03c4\u03cc\u03c2 \u03b5\u03ba\u03bc\u03b5\u03c4\u03ac\u03bb\u03bb\u03b5\u03c5\u03c3\u03b7\u03c2": {}, + "\u0391\u03c0\u03bf\u03c3\u03b2\u03ad\u03c3\u03b5\u03b9\u03c2 \u03bb\u03bf\u03b9\u03c0\u03ce\u03bd \u03c4\u03b5\u03c7\u03bd\u03b9\u03ba\u03ce\u03bd \u03ad\u03c1\u03b3\u03c9\u03bd": {}, + "\u0391\u03c0\u03bf\u03c3\u03b2\u03ad\u03c3\u03b5\u03b9\u03c2 \u03bb\u03bf\u03b9\u03c0\u03ce\u03bd \u03c4\u03b5\u03c7\u03bd\u03b9\u03ba\u03ce\u03bd \u03ad\u03c1\u03b3\u03c9\u03bd \u03b5\u03ba\u03c4\u03cc\u03c2 \u03b5\u03ba\u03bc\u03b5\u03c4\u03ac\u03bb\u03bb\u03b5\u03c5\u03c3\u03b7\u03c2": {}, + "\u0391\u03c0\u03bf\u03c3\u03b2\u03ad\u03c3\u03b5\u03b9\u03c2 \u03bb\u03bf\u03b9\u03c0\u03ce\u03bd \u03c4\u03b5\u03c7\u03bd\u03b9\u03ba\u03ce\u03bd \u03ad\u03c1\u03b3\u03c9\u03bd \u03c3\u03b5 \u03b1\u03ba\u03af\u03bd\u03b7\u03c4\u03b1 \u03c4\u03c1\u03af\u03c4\u03c9\u03bd": {}, + "\u0391\u03c0\u03bf\u03c3\u03b2\u03ad\u03c3\u03b5\u03b9\u03c2 \u03bb\u03bf\u03b9\u03c0\u03ce\u03bd \u03c4\u03b5\u03c7\u03bd\u03b9\u03ba\u03ce\u03bd \u03ad\u03c1\u03b3\u03c9\u03bd \u03c3\u03b5 \u03b1\u03ba\u03af\u03bd\u03b7\u03c4\u03b1 \u03c4\u03c1\u03af\u03c4\u03c9\u03bd \u03b5\u03ba\u03c4\u03cc\u03c2 \u03b5\u03ba\u03bc\u03b5\u03c4\u03ac\u03bb\u03bb\u03b5\u03c5\u03c3\u03b7\u03c2": {} + }, + "\u0391\u03c0\u03bf\u03c3\u03b2\u03ad\u03c3\u03b5\u03b9\u03c2 \u03bc\u03b5\u03c4\u03b1\u03c6\u03bf\u03c1\u03b9\u03ba\u03ce\u03bd \u03bc\u03ad\u03c3\u03c9\u03bd": { + "\u0391\u03c0\u03bf\u03c3\u03b2\u03ad\u03c3\u03b5\u03b9\u03c2 \u03b1\u03c5\u03c4\u03bf\u03ba\u03b9\u03bd\u03ae\u03c4\u03c9\u03bd \u03bb\u03b5\u03c9\u03c6\u03bf\u03c1\u03b5\u03af\u03c9\u03bd": {}, + "\u0391\u03c0\u03bf\u03c3\u03b2\u03ad\u03c3\u03b5\u03b9\u03c2 \u03b1\u03c5\u03c4\u03bf\u03ba\u03b9\u03bd\u03ae\u03c4\u03c9\u03bd \u03bb\u03b5\u03c9\u03c6\u03bf\u03c1\u03b5\u03af\u03c9\u03bd \u03b5\u03ba\u03c4\u03cc\u03c2 \u03b5\u03ba\u03bc\u03b5\u03c4\u03ac\u03bb\u03bb\u03b5\u03c5\u03c3\u03b7\u03c2": {}, + "\u0391\u03c0\u03bf\u03c3\u03b2\u03ad\u03c3\u03b5\u03b9\u03c2 \u03b1\u03c5\u03c4\u03bf\u03ba\u03b9\u03bd\u03ae\u03c4\u03c9\u03bd \u03c6\u03bf\u03c1\u03c4\u03b7\u03b3\u03ce\u03bd - \u03c1\u03c5\u03bc\u03bf\u03c5\u03bb\u03ba\u03ce\u03bd - \u0395\u03b9\u03b4\u03b9\u03ba\u03ae\u03c2 \u03c7\u03c1\u03ae\u03c3\u03b7\u03c2": {}, + "\u0391\u03c0\u03bf\u03c3\u03b2\u03ad\u03c3\u03b5\u03b9\u03c2 \u03b1\u03c5\u03c4\u03bf\u03ba\u03b9\u03bd\u03ae\u03c4\u03c9\u03bd \u03c6\u03bf\u03c1\u03c4\u03b7\u03b3\u03ce\u03bd - \u03c1\u03c5\u03bc\u03bf\u03c5\u03bb\u03ba\u03ce\u03bd - \u0395\u03b9\u03b4\u03b9\u03ba\u03ae\u03c2 \u03c7\u03c1\u03ae\u03c3\u03b7\u03c2 \u03b5\u03ba\u03c4\u03cc\u03c2 \u03b5\u03ba\u03bc\u03b5\u03c4\u03ac\u03bb\u03bb\u03b5\u03c5\u03c3\u03b7\u03c2": {}, + "\u0391\u03c0\u03bf\u03c3\u03b2\u03ad\u03c3\u03b5\u03b9\u03c2 \u03b5\u03bd\u03b1\u03ad\u03c1\u03b9\u03c9\u03bd \u03bc\u03ad\u03c3\u03c9\u03bd": {}, + "\u0391\u03c0\u03bf\u03c3\u03b2\u03ad\u03c3\u03b5\u03b9\u03c2 \u03b5\u03bd\u03b1\u03ad\u03c1\u03b9\u03c9\u03bd \u03bc\u03ad\u03c3\u03c9\u03bd \u03b5\u03ba\u03c4\u03cc\u03c2 \u03b5\u03ba\u03bc\u03b5\u03c4\u03ac\u03bb\u03bb\u03b5\u03c5\u03c3\u03b7\u03c2": {}, + "\u0391\u03c0\u03bf\u03c3\u03b2\u03ad\u03c3\u03b5\u03b9\u03c2 \u03bb\u03bf\u03b9\u03c0\u03c9\u03bd \u03bc\u03ad\u03c3\u03c9\u03bd \u03bc\u03b5\u03c4\u03b1\u03c6\u03bf\u03c1\u03ac\u03c2": {}, + "\u0391\u03c0\u03bf\u03c3\u03b2\u03ad\u03c3\u03b5\u03b9\u03c2 \u03bb\u03bf\u03b9\u03c0\u03c9\u03bd \u03bc\u03ad\u03c3\u03c9\u03bd \u03bc\u03b5\u03c4\u03b1\u03c6\u03bf\u03c1\u03ac\u03c2 \u03b5\u03ba\u03c4\u03cc\u03c2 \u03b5\u03ba\u03bc\u03b5\u03c4\u03ac\u03bb\u03bb\u03b5\u03c5\u03c3\u03b7\u03c2": {}, + "\u0391\u03c0\u03bf\u03c3\u03b2\u03ad\u03c3\u03b5\u03b9\u03c2 \u03bb\u03bf\u03b9\u03c0\u03ce\u03bd \u03b5\u03c0\u03b9\u03b2\u03b1\u03c4\u03b9\u03ba\u03ce\u03bd \u03b1\u03c5\u03c4\u03bf\u03ba\u03b9\u03bd\u03ae\u03c4\u03c9\u03bd": {}, + "\u0391\u03c0\u03bf\u03c3\u03b2\u03ad\u03c3\u03b5\u03b9\u03c2 \u03bb\u03bf\u03b9\u03c0\u03ce\u03bd \u03b5\u03c0\u03b9\u03b2\u03b1\u03c4\u03b9\u03ba\u03ce\u03bd \u03b1\u03c5\u03c4\u03bf\u03ba\u03b9\u03bd\u03ae\u03c4\u03c9\u03bd \u03b5\u03ba\u03c4\u03cc\u03c2 \u03b5\u03ba\u03bc\u03b5\u03c4\u03ac\u03bb\u03bb\u03b5\u03c5\u03c3\u03b7\u03c2": {}, + "\u0391\u03c0\u03bf\u03c3\u03b2\u03ad\u03c3\u03b5\u03b9\u03c2 \u03bc\u03ad\u03c3\u03c9\u03bd \u03b5\u03c3\u03c9\u03c4\u03b5\u03c1\u03b9\u03ba\u03ce\u03bd \u03bc\u03b5\u03c4\u03b1\u03c6\u03bf\u03c1\u03ce\u03bd": {}, + "\u0391\u03c0\u03bf\u03c3\u03b2\u03ad\u03c3\u03b5\u03b9\u03c2 \u03bc\u03ad\u03c3\u03c9\u03bd \u03b5\u03c3\u03c9\u03c4\u03b5\u03c1\u03b9\u03ba\u03ce\u03bd \u03bc\u03b5\u03c4\u03b1\u03c6\u03bf\u03c1\u03ce\u03bd \u03b5\u03ba\u03c4\u03cc\u03c2 \u03b5\u03ba\u03bc\u03b5\u03c4\u03ac\u03bb\u03bb\u03b5\u03c5\u03c3\u03b7\u03c2": {}, + "\u0391\u03c0\u03bf\u03c3\u03b2\u03ad\u03c3\u03b5\u03b9\u03c2 \u03c0\u03bb\u03c9\u03c4\u03ce\u03bd \u03bc\u03ad\u03c3\u03c9\u03bd": {}, + "\u0391\u03c0\u03bf\u03c3\u03b2\u03ad\u03c3\u03b5\u03b9\u03c2 \u03c0\u03bb\u03c9\u03c4\u03ce\u03bd \u03bc\u03ad\u03c3\u03c9\u03bd \u03b5\u03ba\u03c4\u03cc\u03c2 \u03b5\u03ba\u03bc\u03b5\u03c4\u03ac\u03bb\u03bb\u03b5\u03c5\u03c3\u03b7\u03c2 ": {}, + "\u0391\u03c0\u03bf\u03c3\u03b2\u03ad\u03c3\u03b5\u03b9\u03c2 \u03c3\u03b9\u03b4\u03b7\u03c1\u03bf\u03b4\u03c1\u03bf\u03bc\u03b9\u03ba\u03ce\u03bd \u03bf\u03c7\u03b7\u03bc\u03ac\u03c4\u03c9\u03bd": {}, + "\u0391\u03c0\u03bf\u03c3\u03b2\u03ad\u03c3\u03b5\u03b9\u03c2 \u03c3\u03b9\u03b4\u03b7\u03c1\u03bf\u03b4\u03c1\u03bf\u03bc\u03b9\u03ba\u03ce\u03bd \u03bf\u03c7\u03b7\u03bc\u03ac\u03c4\u03c9\u03bd \u03b5\u03ba\u03c4\u03cc\u03c2 \u03b5\u03ba\u03bc\u03b5\u03c4\u03ac\u03bb\u03bb\u03b5\u03c5\u03c3\u03b7\u03c2": {} + }, + "\u0391\u03c0\u03bf\u03c3\u03b2\u03ad\u03c3\u03b5\u03b9\u03c2 \u03bc\u03b7\u03c7\u03b1\u03bd\u03b7\u03bc\u03ac\u03c4\u03c9\u03bd - \u03c4\u03b5\u03c7\u03bd\u03b9\u03ba\u03ce\u03bd \u03b5\u03b3\u03ba\u03b1\u03c4\u03b1\u03c3\u03c4\u03ac\u03c3\u03b5\u03c9\u03bd - \u03bb\u03bf\u03b9\u03c0\u03ce\u03bd \u03bc\u03b7\u03c7\u03b1\u03bd\u03bf\u03bb\u03bf\u03b3\u03b9\u03ba\u03bf\u03cd \u03b5\u03be\u03bf\u03c0\u03bb\u03b9\u03c3\u03bc\u03bf\u03cd": { + "\u0391\u03c0\u03bf\u03c3\u03b2\u03ad\u03c3\u03b5\u03b9\u03c2 \u03b5\u03c1\u03b3\u03b1\u03bb\u03b5\u03af\u03c9\u03bd": {}, + "\u0391\u03c0\u03bf\u03c3\u03b2\u03ad\u03c3\u03b5\u03b9\u03c2 \u03b5\u03c1\u03b3\u03b1\u03bb\u03b5\u03af\u03c9\u03bd \u03b5\u03ba\u03c4\u03cc\u03c2 \u03b5\u03ba\u03bc\u03b5\u03c4\u03ac\u03bb\u03bb\u03b5\u03c5\u03c3\u03b7\u03c2": {}, + "\u0391\u03c0\u03bf\u03c3\u03b2\u03ad\u03c3\u03b5\u03b9\u03c2 \u03ba\u03b1\u03bb\u03bf\u03c5\u03c0\u03b9\u03ce\u03bd - \u03b9\u03b4\u03b9\u03bf\u03ba\u03b1\u03c4\u03b1\u03c3\u03ba\u03b5\u03c5\u03ce\u03bd": {}, + "\u0391\u03c0\u03bf\u03c3\u03b2\u03ad\u03c3\u03b5\u03b9\u03c2 \u03ba\u03b1\u03bb\u03bf\u03c5\u03c0\u03b9\u03ce\u03bd - \u03b9\u03b4\u03b9\u03bf\u03ba\u03b1\u03c4\u03b1\u03c3\u03ba\u03b5\u03c5\u03ce\u03bd \u03b5\u03ba\u03c4\u03cc\u03c2 \u03b5\u03ba\u03bc\u03b5\u03c4\u03ac\u03bb\u03bb\u03b5\u03c5\u03c3\u03b7\u03c2": {}, + "\u0391\u03c0\u03bf\u03c3\u03b2\u03ad\u03c3\u03b5\u03b9\u03c2 \u03bb\u03bf\u03b9\u03c0\u03bf\u03cd \u03bc\u03b7\u03c7\u03b1\u03bd\u03bf\u03bb\u03bf\u03b3\u03b9\u03ba\u03bf\u03cd \u03b5\u03be\u03bf\u03c0\u03bb\u03b9\u03c3\u03bc\u03bf\u03cd": {}, + "\u0391\u03c0\u03bf\u03c3\u03b2\u03ad\u03c3\u03b5\u03b9\u03c2 \u03bb\u03bf\u03b9\u03c0\u03bf\u03cd \u03bc\u03b7\u03c7\u03b1\u03bd\u03bf\u03bb\u03bf\u03b3\u03b9\u03ba\u03bf\u03cd \u03b5\u03be\u03bf\u03c0\u03bb\u03b9\u03c3\u03bc\u03bf\u03cd \u03b5\u03ba\u03c4\u03cc\u03c2 \u03b5\u03ba\u03bc\u03b5\u03c4\u03ac\u03bb\u03bb\u03b5\u03c5\u03c3\u03b7\u03c2": {}, + "\u0391\u03c0\u03bf\u03c3\u03b2\u03ad\u03c3\u03b5\u03b9\u03c2 \u03bb\u03bf\u03b9\u03c0\u03bf\u03cd \u03bc\u03b7\u03c7\u03b1\u03bd\u03bf\u03bb\u03bf\u03b3\u03b9\u03ba\u03bf\u03cd \u03b5\u03be\u03bf\u03c0\u03bb\u03b9\u03c3\u03bc\u03bf\u03cd \u03c3\u03b5 \u03b1\u03ba\u03af\u03bd\u03b7\u03c4\u03b1 \u03c4\u03c1\u03af\u03c4\u03c9\u03bd": {}, + "\u0391\u03c0\u03bf\u03c3\u03b2\u03ad\u03c3\u03b5\u03b9\u03c2 \u03bb\u03bf\u03b9\u03c0\u03bf\u03cd \u03bc\u03b7\u03c7\u03b1\u03bd\u03bf\u03bb\u03bf\u03b3\u03b9\u03ba\u03bf\u03cd \u03b5\u03be\u03bf\u03c0\u03bb\u03b9\u03c3\u03bc\u03bf\u03cd \u03c3\u03b5 \u03b1\u03ba\u03af\u03bd\u03b7\u03c4\u03b1 \u03c4\u03c1\u03af\u03c4\u03c9\u03bd \u03b5\u03ba\u03c4\u03cc\u03c2 \u03b5\u03ba\u03bc\u03b5\u03c4\u03ac\u03bb\u03bb\u03b5\u03c5\u03c3\u03b7\u03c2": {}, + "\u0391\u03c0\u03bf\u03c3\u03b2\u03ad\u03c3\u03b5\u03b9\u03c2 \u03bc\u03b7\u03c7\u03b1\u03bd\u03b7\u03bc\u03ac\u03c4\u03c9\u03bd ": {}, + "\u0391\u03c0\u03bf\u03c3\u03b2\u03ad\u03c3\u03b5\u03b9\u03c2 \u03bc\u03b7\u03c7\u03b1\u03bd\u03b7\u03bc\u03ac\u03c4\u03c9\u03bd \u03b5\u03ba\u03c4\u03cc\u03c2 \u03b5\u03ba\u03bc\u03b5\u03c4\u03ac\u03bb\u03bb\u03b5\u03c5\u03c3\u03b7\u03c2": {}, + "\u0391\u03c0\u03bf\u03c3\u03b2\u03ad\u03c3\u03b5\u03b9\u03c2 \u03bc\u03b7\u03c7\u03b1\u03bd\u03b7\u03bc\u03ac\u03c4\u03c9\u03bd \u03c3\u03b5 \u03b1\u03ba\u03af\u03bd\u03b7\u03c4\u03b1 \u03c4\u03c1\u03af\u03c4\u03c9\u03bd": {}, + "\u0391\u03c0\u03bf\u03c3\u03b2\u03ad\u03c3\u03b5\u03b9\u03c2 \u03bc\u03b7\u03c7\u03b1\u03bd\u03b7\u03bc\u03ac\u03c4\u03c9\u03bd \u03c3\u03b5 \u03b1\u03ba\u03af\u03bd\u03b7\u03c4\u03b1 \u03c4\u03c1\u03af\u03c4\u03c9\u03bd \u03b5\u03ba\u03c4\u03cc\u03c2 \u03b5\u03ba\u03bc\u03b5\u03c4\u03ac\u03bb\u03bb\u03b5\u03c5\u03c3\u03b7\u03c2": {}, + "\u0391\u03c0\u03bf\u03c3\u03b2\u03ad\u03c3\u03b5\u03b9\u03c2 \u03bc\u03b7\u03c7\u03b1\u03bd\u03bf\u03bb\u03bf\u03b3\u03b9\u03ba\u03ce\u03bd \u03bf\u03c1\u03b3\u03ac\u03bd\u03c9\u03bd": {}, + "\u0391\u03c0\u03bf\u03c3\u03b2\u03ad\u03c3\u03b5\u03b9\u03c2 \u03bc\u03b7\u03c7\u03b1\u03bd\u03bf\u03bb\u03bf\u03b3\u03b9\u03ba\u03ce\u03bd \u03bf\u03c1\u03b3\u03ac\u03bd\u03c9\u03bd \u03b5\u03ba\u03c4\u03cc\u03c2 \u03b5\u03ba\u03bc\u03b5\u03c4\u03ac\u03bb\u03bb\u03b5\u03c5\u03c3\u03b7\u03c2": {}, + "\u0391\u03c0\u03bf\u03c3\u03b2\u03ad\u03c3\u03b5\u03b9\u03c2 \u03c4\u03b5\u03c7\u03bd\u03b9\u03ba\u03ce\u03bd \u03b5\u03b3\u03ba\u03b1\u03c4\u03b1\u03c3\u03c4\u03ac\u03c3\u03b5\u03c9\u03bd ": {}, + "\u0391\u03c0\u03bf\u03c3\u03b2\u03ad\u03c3\u03b5\u03b9\u03c2 \u03c4\u03b5\u03c7\u03bd\u03b9\u03ba\u03ce\u03bd \u03b5\u03b3\u03ba\u03b1\u03c4\u03b1\u03c3\u03c4\u03ac\u03c3\u03b5\u03c9\u03bd \u03b5\u03ba\u03c4\u03cc\u03c2 \u03b5\u03ba\u03bc\u03b5\u03c4\u03ac\u03bb\u03bb\u03b5\u03c5\u03c3\u03b7\u03c2": {}, + "\u0391\u03c0\u03bf\u03c3\u03b2\u03ad\u03c3\u03b5\u03b9\u03c2 \u03c4\u03b5\u03c7\u03bd\u03b9\u03ba\u03ce\u03bd \u03b5\u03b3\u03ba\u03b1\u03c4\u03b1\u03c3\u03c4\u03ac\u03c3\u03b5\u03c9\u03bd \u03c3\u03b5 \u03b1\u03ba\u03af\u03bd\u03b7\u03c4\u03b1 \u03c4\u03c1\u03af\u03c4\u03c9\u03bd": {}, + "\u0391\u03c0\u03bf\u03c3\u03b2\u03ad\u03c3\u03b5\u03b9\u03c2 \u03c4\u03b5\u03c7\u03bd\u03b9\u03ba\u03ce\u03bd \u03b5\u03b3\u03ba\u03b1\u03c4\u03b1\u03c3\u03c4\u03ac\u03c3\u03b5\u03c9\u03bd \u03c3\u03b5 \u03b1\u03ba\u03af\u03bd\u03b7\u03c4\u03b1 \u03c4\u03c1\u03af\u03c4\u03c9\u03bd \u03b5\u03ba\u03c4\u03cc\u03c2 \u03b5\u03ba\u03bc\u03b5\u03c4\u03ac\u03bb\u03bb\u03b5\u03c5\u03c3\u03b7\u03c2": {}, + "\u0391\u03c0\u03bf\u03c3\u03b2\u03ad\u03c3\u03b5\u03b9\u03c2 \u03c6\u03bf\u03c1\u03b7\u03c4\u03ce\u03bd \u03bc\u03b7\u03c7\u03b1\u03bd\u03b7\u03bc\u03ac\u03c4\u03c9\u03bd \"\u03c7\u03b5\u03b9\u03c1\u03cc\u03c2\"": {}, + "\u0391\u03c0\u03bf\u03c3\u03b2\u03ad\u03c3\u03b5\u03b9\u03c2 \u03c6\u03bf\u03c1\u03b7\u03c4\u03ce\u03bd \u03bc\u03b7\u03c7\u03b1\u03bd\u03b7\u03bc\u03ac\u03c4\u03c9\u03bd \"\u03c7\u03b5\u03b9\u03c1\u03cc\u03c2\" \u03b5\u03ba\u03c4\u03cc\u03c2 \u03b5\u03ba\u03bc\u03b5\u03c4\u03ac\u03bb\u03bb\u03b5\u03c5\u03c3\u03b7\u03c2": {} + } + }, + "\u0394\u0399\u0391\u03a6\u039f\u03a1\u0391 \u0395\u039e\u039f\u0394\u0391": { + "\u0388\u03bd\u03c4\u03c5\u03c0\u03b1 \u03ba\u03b1\u03b9 \u03b3\u03c1\u03b1\u03c6\u03b9\u03ba\u03ae \u03cd\u03bb\u03b7": { + "\u0388\u03bd\u03c4\u03c5\u03c0\u03b1 ": {}, + "\u0388\u03be\u03bf\u03b4\u03b1 \u03c0\u03bf\u03bb\u03bb\u03b1\u03c0\u03bb\u03ce\u03bd \u03b5\u03ba\u03c4\u03c5\u03c0\u03ce\u03c3\u03b5\u03c9\u03bd": {}, + "\u0393\u03c1\u03b1\u03c6\u03b9\u03ba\u03ae \u03cd\u03bb\u03b7 \u03ba\u03b1\u03b9 \u03bb\u03bf\u03b9\u03c0\u03ac \u03c5\u03bb\u03b9\u03ba\u03ac \u03b3\u03c1\u03b1\u03c6\u03b5\u03af\u03c9\u03bd": {}, + "\u03a5\u03bb\u03b9\u03ba\u03ac \u03c0\u03bf\u03bb\u03bb\u03b1\u03c0\u03bb\u03ce\u03bd \u03b5\u03ba\u03c4\u03c5\u03c0\u03ce\u03c3\u03b5\u03c9\u03bd": {} + }, + "\u0388\u03be\u03bf\u03b4\u03b1 \u03b4\u03b7\u03bc\u03bf\u03c3\u03b9\u03b5\u03cd\u03c3\u03b5\u03c9\u03bd": { + "\u0388\u03be\u03bf\u03b4\u03b1 \u03b4\u03b7\u03bc\u03bf\u03c3\u03af\u03b5\u03c5\u03c3\u03b7\u03c2 ": {}, + "\u0388\u03be\u03bf\u03b4\u03b1 \u03b4\u03b7\u03bc\u03bf\u03c3\u03af\u03b5\u03c5\u03c3\u03b7\u03c2 \u03b9\u03c3\u03bf\u03bb\u03bf\u03b3\u03b9\u03c3\u03bc\u03ce\u03bd \u03ba\u03b1\u03b9 \u03c0\u03c1\u03bf\u03c3\u03ba\u03bb\u03ae\u03c3\u03b5\u03c9\u03bd": {} + }, + "\u0388\u03be\u03bf\u03b4\u03b1 \u03b5\u03ba\u03b8\u03ad\u03c3\u03b5\u03c9\u03bd - \u03b5\u03c0\u03b9\u03b4\u03b5\u03af\u03be\u03b5\u03c9\u03bd": { + "\u0388\u03be\u03bf\u03b4\u03b1 \u03b5\u03ba\u03b8\u03ad\u03c3\u03b5\u03c9\u03bd \u03b5\u03be\u03c9\u03c4\u03b5\u03c1\u03b9\u03ba\u03bf\u03cd": {}, + "\u0388\u03be\u03bf\u03b4\u03b1 \u03b5\u03ba\u03b8\u03ad\u03c3\u03b5\u03c9\u03bd \u03b5\u03c3\u03c9\u03c4\u03b5\u03c1\u03b9\u03ba\u03bf\u03cd": {}, + "\u0388\u03be\u03bf\u03b4\u03b1 \u03b5\u03c0\u03b9\u03b4\u03b5\u03af\u03be\u03b5\u03c9\u03bd": {} + }, + "\u0388\u03be\u03bf\u03b4\u03b1 \u03bc\u03b5\u03c4\u03b1\u03c6\u03bf\u03c1\u03ce\u03bd": { + "\u0388\u03be\u03bf\u03b4\u03b1 \u03b4\u03b9\u03b1\u03ba\u03b9\u03bd\u03ae\u03c3\u03b5\u03c9\u03bd (\u03b5\u03c3\u03c9\u03c4\u03b5\u03c1\u03b9\u03ba\u03ce\u03bd) \u03c5\u03bb\u03b9\u03ba\u03ce\u03bd - \u03b1\u03b3\u03b1\u03b8\u03ce\u03bd \u03bc\u03b5 \u03bc\u03b5\u03c4.\u03bc\u03ad\u03c3\u03b1 \u03c4\u03c1\u03af\u03c4\u03c9\u03bd": {}, + "\u0388\u03be\u03bf\u03b4\u03b1 \u03ba\u03af\u03bd\u03b7\u03c3\u03b7\u03c2 (\u03ba\u03b1\u03c5\u03c3\u03b9\u03bc\u03ac - \u03bb\u03b9\u03c0\u03b1\u03bd\u03c4\u03b9\u03ba\u03ac - \u03b4\u03b9\u03cc\u03b4\u03b9\u03b1) \u03bc\u03b5\u03c4\u03b1\u03c6\u03bf\u03c1\u03b9\u03ba\u03ce\u03bd \u03bc\u03ad\u03c3\u03c9\u03bd": {}, + "\u0388\u03be\u03bf\u03b4\u03b1 \u03bc\u03b5\u03c4\u03b1\u03c6\u03bf\u03c1\u03ac\u03c2 \u03c0\u03c1\u03bf\u03c3\u03c9\u03c0\u03b9\u03ba\u03bf\u03cd \u03bc\u03b5 \u03bc\u03b5\u03c4\u03b1\u03c6\u03bf\u03c1\u03b9\u03ba\u03ac \u03bc\u03ad\u03c3\u03b1 \u03c4\u03c1\u03af\u03c4\u03c9\u03bd": {}, + "\u0388\u03be\u03bf\u03b4\u03b1 \u03bc\u03b5\u03c4\u03b1\u03c6\u03bf\u03c1\u03ac\u03c2 \u03c5\u03bb\u03b9\u03ba\u03ce\u03bd - \u03b1\u03b3\u03b1\u03b8\u03ce\u03bd \u03b1\u03b3\u03bf\u03c1\u03ce\u03bd \u03bc\u03b5 \u03bc\u03b5\u03c4\u03b1\u03c6\u03bf\u03c1\u03b9\u03ba\u03ac \u03bc\u03ad\u03c3\u03b1 \u03c4\u03c1\u03af\u03c4\u03c9\u03bd": {}, + "\u0388\u03be\u03bf\u03b4\u03b1 \u03bc\u03b5\u03c4\u03b1\u03c6\u03bf\u03c1\u03ac\u03c2 \u03c5\u03bb\u03b9\u03ba\u03ce\u03bd - \u03b1\u03b3\u03b1\u03b8\u03ce\u03bd \u03c0\u03c9\u03bb\u03ae\u03c3\u03b5\u03c9\u03bd \u03bc\u03b5 \u03bc\u03b5\u03c4\u03b1\u03c6. \u03bc\u03ad\u03c3\u03b1 \u03c4\u03c1\u03af\u03c4\u03c9\u03bd": {} + }, + "\u0388\u03be\u03bf\u03b4\u03b1 \u03c0\u03c1\u03bf\u03b2\u03bf\u03bb\u03ae\u03c2 \u03ba\u03b1\u03b9 \u03b4\u03b9\u03b1\u03c6\u03ae\u03bc\u03b9\u03c3\u03b7\u03c2": { + "\u0388\u03be\u03bf\u03b4\u03b1 \u03b1\u03c0\u03bf\u03c3\u03c4\u03bf\u03bb\u03ae\u03c2 \u03b4\u03b5\u03b9\u03b3\u03bc\u03ac\u03c4\u03c9\u03bd": {}, + "\u0388\u03be\u03bf\u03b4\u03b1 \u03bb\u03b5\u03b9\u03c4\u03bf\u03c5\u03c1\u03b3\u03af\u03b1\u03c2 \u03c6\u03c9\u03c4\u03b5\u03b9\u03bd\u03ce\u03bd \u03b5\u03c0\u03b9\u03b3\u03c1\u03b1\u03c6\u03ce\u03bd": {}, + "\u0388\u03be\u03bf\u03b4\u03b1 \u03bb\u03cc\u03b3\u03c9 \u03b5\u03b3\u03b3\u03cd\u03b7\u03c3\u03b7\u03c2 \u03c0\u03c9\u03bb\u03ae\u03c3\u03b5\u03c9\u03bd": {}, + "\u0388\u03be\u03bf\u03b4\u03b1 \u03c0\u03c1\u03bf\u03b2\u03bf\u03bb\u03ae\u03c2 \u03b4\u03b9\u03ac \u03bb\u03bf\u03b9\u03c0\u03ce\u03bd \u03bc\u03b5\u03b8\u03cc\u03b4\u03c9\u03bd": {}, + "\u0388\u03be\u03bf\u03b4\u03b1 \u03c3\u03c5\u03bd\u03b5\u03b4\u03c1\u03af\u03c9\u03bd - \u03b4\u03b5\u03be\u03b9\u03ce\u03c3\u03b5\u03c9\u03bd \u03ba\u03b1\u03b9 \u03ac\u03bb\u03bb\u03c9\u03bd \u03c0\u03b1\u03c1\u03b5\u03bc\u03c6\u03b5\u03c1\u03ce\u03bd \u03b5\u03ba\u03b4\u03b7\u03bb\u03ce\u03c3\u03b5\u03c9\u03bd": {}, + "\u0388\u03be\u03bf\u03b4\u03b1 \u03c5\u03c0\u03bf\u03b4\u03bf\u03c7\u03ae\u03c2 \u03ba\u03b1\u03b9 \u03c6\u03b9\u03bb\u03bf\u03be\u03b5\u03bd\u03af\u03b1\u03c2": {}, + "\u0391\u03be\u03af\u03b1 \u03c7\u03bf\u03c1\u03b7\u03b3\u03bf\u03cd\u03bc\u03b5\u03bd\u03c9\u03bd \u03b4\u03b5\u03b9\u03b3\u03bc\u03ac\u03c4\u03c9\u03bd": {}, + "\u0394\u03b9\u03ac\u03c6\u03bf\u03c1\u03b1 \u03ad\u03be\u03bf\u03b4\u03b1 \u03c0\u03c1\u03bf\u03b2\u03bf\u03bb\u03ae\u03c2 \u03ba\u03b1\u03b9 \u03b4\u03b9\u03b1\u03c6\u03ae\u03bc\u03b9\u03c3\u03b7\u03c2": {}, + "\u0394\u03b9\u03b1\u03c6\u03b7\u03bc\u03af\u03c3\u03b5\u03b9\u03c2 \u03b1\u03c0\u03cc \u03b1\u03c0\u03cc \u03c4\u03bf \u03c1\u03b1\u03b4\u03b9\u03cc\u03c6\u03c9\u03bd\u03bf - \u03c4\u03b7\u03bb\u03b5\u03cc\u03c1\u03b1\u03c3\u03b7": {}, + "\u0394\u03b9\u03b1\u03c6\u03b7\u03bc\u03af\u03c3\u03b5\u03b9\u03c2 \u03b1\u03c0\u03cc \u03c4\u03b1 \u03bb\u03bf\u03b9\u03c0\u03ac \u03bc\u03ad\u03c3\u03b1 \u03b5\u03bd\u03b7\u03bc\u03ad\u03c1\u03c9\u03c3\u03b7\u03c2": {}, + "\u0394\u03b9\u03b1\u03c6\u03b7\u03bc\u03af\u03c3\u03b5\u03b9\u03c2 \u03b1\u03c0\u03cc \u03c4\u03bf\u03bd \u03ba\u03b9\u03bd\u03b7\u03bc\u03b1\u03c4\u03bf\u03b3\u03c1\u03ac\u03c6\u03bf": {}, + "\u0394\u03b9\u03b1\u03c6\u03b7\u03bc\u03af\u03c3\u03b5\u03b9\u03c2 \u03b1\u03c0\u03cc \u03c4\u03bf\u03bd \u03c4\u03cd\u03c0\u03bf": {} + }, + "\u0388\u03be\u03bf\u03b4\u03b1 \u03c3\u03c5\u03bc\u03bc\u03b5\u03c4\u03bf\u03c7\u03ce\u03bd \u03ba\u03b1\u03b9 \u03c7\u03c1\u03b5\u03bf\u03b3\u03c1\u03ac\u03c6\u03c9\u03bd": { + "\u039b\u03bf\u03b9\u03c0\u03ac \u03ad\u03be\u03bf\u03b4\u03b1 \u03c3\u03c5\u03bc\u03bc\u03b5\u03c4\u03bf\u03c7\u03ce\u03bd \u03ba\u03b1\u03b9 \u03c7\u03c1\u03b5\u03bf\u03b3\u03c1\u03ac\u03c6\u03c9\u03bd": {}, + "\u03a0\u03c1\u03bf\u03bc\u03ae\u03b8\u03b5\u03b9\u03b5\u03c2 \u03ba\u03b1\u03b9 \u03bb\u03bf\u03b9\u03c0\u03ac \u03ad\u03be\u03bf\u03b4\u03b1 \u03b1\u03b3\u03bf\u03c1\u03ac\u03c2 \u03c3\u03c5\u03bc\u03bc\u03b5\u03c4\u03bf\u03c7\u03ce\u03bd \u03ba\u03b1\u03b9 \u03c7\u03c1\u03b5\u03bf\u03b3\u03c1\u03ac\u03c6\u03c9\u03bd": {}, + "\u03a0\u03c1\u03bf\u03bc\u03ae\u03b8\u03b5\u03b9\u03b5\u03c2 \u03ba\u03b1\u03b9 \u03bb\u03bf\u03b9\u03c0\u03ac \u03ad\u03be\u03bf\u03b4\u03b1 \u03c0\u03ce\u03bb\u03b7\u03c3\u03b7\u03c2 \u03c3\u03c5\u03bc\u03bc\u03b5\u03c4\u03bf\u03c7\u03ce\u03bd \u03ba\u03b1\u03b9 \u03c7\u03c1\u03b5\u03bf\u03b3\u03c1\u03ac\u03c6\u03c9\u03bd": {} + }, + "\u0388\u03be\u03bf\u03b4\u03b1 \u03c4\u03b1\u03be\u03b9\u03b4\u03af\u03c9\u03bd": { + "\u0388\u03be\u03bf\u03b4\u03b1 \u03c4\u03b1\u03be\u03b9\u03b4\u03af\u03c9\u03bd \u03b5\u03be\u03c9\u03c4\u03b5\u03c1\u03b9\u03ba\u03bf\u03cd": {}, + "\u0388\u03be\u03bf\u03b4\u03b1 \u03c4\u03b1\u03be\u03b9\u03b4\u03af\u03c9\u03bd \u03b5\u03c3\u03c9\u03c4\u03b5\u03c1\u03b9\u03ba\u03bf\u03cd": {} + }, + "\u0394\u03b9\u03ac\u03c6\u03bf\u03c1\u03b1 \u03ad\u03be\u03bf\u03b4\u03b1 ": { + "\u0388\u03be\u03bf\u03b4\u03b1 \u03b4\u03b9\u03b1\u03c6\u03cc\u03c1\u03c9\u03bd \u03c4\u03c1\u03af\u03c4\u03c9\u03bd": {}, + "\u0388\u03be\u03bf\u03b4\u03b1 \u03bb\u03b5\u03b9\u03c4\u03bf\u03c5\u03c1\u03b3\u03af\u03b1\u03c2 \u039f\u03c1\u03b3\u03ac\u03bd\u03c9\u03bd \u03b4\u03b9\u03bf\u03af\u03ba\u03b7\u03c3\u03b7\u03c2": {}, + "\u0388\u03be\u03bf\u03b4\u03b1 \u03bb\u03bf\u03b9\u03c0\u03ce\u03bd \u03b5\u03bb\u03b5\u03c5\u03b8\u03ad\u03c1\u03c9\u03bd \u03b5\u03c0\u03b1\u03b3\u03b3\u03b5\u03bb\u03bc\u03b1\u03c4\u03b9\u03ce\u03bd": {}, + "\u0388\u03be\u03bf\u03b4\u03b1 \u03c3\u03c5\u03bc\u03b2\u03bf\u03bb\u03b1\u03b9\u03bf\u03b3\u03c1\u03ac\u03c6\u03c9\u03bd": {}, + "\u0394\u03b9\u03ba\u03b1\u03c3\u03c4\u03b9\u03ba\u03ac \u03ba\u03b1\u03b9 \u03ad\u03be\u03bf\u03b4\u03b1 \u03ad\u03be\u03bf\u03b4\u03b1 \u03b5\u03be\u03ce\u03b4\u03b9\u03ba\u03c9\u03bd \u03b5\u03bd\u03b5\u03c1\u03b3\u03b5\u03b9\u03ce\u03bd": {}, + "\u039a\u03bf\u03b9\u03bd\u03bf\u03c0\u03c1\u03b1\u03be\u03af\u03b5\u03c2 \u03b4\u03b1\u03c0\u03b1\u03bd\u03ce\u03bd": {} + }, + "\u0394\u03b9\u03b1\u03c6\u03bf\u03c1\u03ad\u03c2 (\u03b6\u03b7\u03bc\u03b9\u03ad\u03c2) \u03b1\u03c0\u03cc \u03c0\u03ce\u03bb\u03b7\u03c3\u03b7 \u03c3\u03c5\u03bc\u03bc\u03b5\u03c4\u03bf\u03c7\u03ce\u03bd \u03ba\u03b1\u03b9 \u03c7\u03c1\u03b5\u03bf\u03b3\u03c1\u03ac\u03c6\u03c9\u03bd": { + "\u0394\u03b9\u03b1\u03c6\u03bf\u03c1\u03ad\u03c2 \u03b1\u03c0\u03cc \u03c0\u03ce\u03bb\u03b7\u03c3\u03b7 \u03c3\u03c5\u03bc\u03bc\u03b5\u03c4\u03bf\u03c7\u03ce\u03bd": {}, + "\u0394\u03b9\u03b1\u03c6\u03bf\u03c1\u03ad\u03c2 \u03b1\u03c0\u03cc \u03c0\u03ce\u03bb\u03b7\u03c3\u03b7 \u03c3\u03c5\u03bc\u03bc\u03b5\u03c4\u03bf\u03c7\u03ce\u03bd \u03c3\u03b5 \u03bb\u03bf\u03b9\u03c0\u03ad\u03c2 \u03c0\u03bb\u03b7\u03bd \u0391.\u0395. \u03b5\u03c0\u03b9\u03c7\u03b5\u03b9\u03c1\u03ae\u03c3\u03b5\u03b9\u03c2": {}, + "\u0394\u03b9\u03b1\u03c6\u03bf\u03c1\u03ad\u03c2 \u03b1\u03c0\u03cc \u03c0\u03ce\u03bb\u03b7\u03c3\u03b7 \u03c7\u03c1\u03b5\u03bf\u03b3\u03c1\u03ac\u03c6\u03c9\u03bd": {} + }, + "\u0394\u03b9\u03b1\u03c6\u03bf\u03c1\u03ad\u03c2 \u03b1\u03c0\u03bf\u03c4\u03af\u03bc\u03b7\u03c3\u03b7\u03c2 \u03c3\u03c5\u03bc\u03bc\u03b5\u03c4\u03bf\u03c7\u03ce\u03bd \u03ba\u03b1\u03b9 \u03c7\u03c1\u03b5\u03bf\u03b3\u03c1\u03ac\u03c6\u03c9\u03bd": {}, + "\u0394\u03c9\u03c1\u03b5\u03ad\u03c2 - \u0395\u03c0\u03b9\u03c7\u03bf\u03c1\u03b7\u03b3\u03ae\u03c3\u03b5\u03b9\u03c2": { + "\u0391\u03be\u03af\u03b1 \u03b4\u03ce\u03c1\u03c9\u03bd \u03b1\u03c0\u03bf\u03b8\u03b5\u03bc\u03ac\u03c4\u03c9\u03bd \u03b3\u03b9\u03b1 \u03ba\u03bf\u03b9\u03bd\u03bf\u03c6\u03b5\u03bb\u03b5\u03af\u03c2 \u03c3\u03ba\u03bf\u03c0\u03bf\u03cd\u03c2": {}, + "\u0394\u03c9\u03c1\u03b5\u03ad\u03c2 \u03b3\u03b9\u03b1 \u03ba\u03bf\u03b9\u03bd\u03c9\u03c6\u03b5\u03bb\u03b5\u03af\u03c2 \u03c3\u03ba\u03bf\u03c0\u03bf\u03cd\u03c2": {}, + "\u0395\u03c0\u03b9\u03c7\u03bf\u03c1\u03b7\u03b3\u03ae\u03c3\u03b5\u03b9\u03c2 \u03b3\u03b9\u03b1 \u03ba\u03bf\u03b9\u03bd\u03c9\u03c6\u03b5\u03bb\u03b5\u03af\u03c2 \u03c3\u03ba\u03bf\u03c0\u03bf\u03cd\u03c2": {}, + "\u039b\u03bf\u03b9\u03c0\u03ad\u03c2 \u03b4\u03c9\u03c1\u03b5\u03ad\u03c2": {}, + "\u039b\u03bf\u03b9\u03c0\u03ad\u03c2 \u03b5\u03c0\u03b9\u03c7\u03bf\u03c1\u03b7\u03b3\u03ae\u03c3\u03b5\u03b9\u03c2": {} + }, + "\u0395\u03b9\u03b4\u03b9\u03ba\u03ac \u03ad\u03be\u03bf\u03b4\u03b1 \u03c0\u03c1\u03bf\u03ce\u03b8\u03b7\u03c3\u03b7\u03c2 \u03b5\u03be\u03b1\u03b3\u03c9\u03b3\u03ce\u03bd": { + "\u0395\u03b9\u03b4\u03b9\u03ba\u03ac \u03ad\u03be\u03bf\u03b4\u03b1 \u03b5\u03be\u03b1\u03b3\u03c9\u03b3\u03ce\u03bd \u03b4\u03af\u03c7\u03c9\u03c2 \u03b4\u03b9\u03ba\u03b1\u03b9\u03bf\u03bb\u03bf\u03b3\u03b7\u03c4\u03b9\u03ba\u03ac": {} + }, + "\u03a3\u03c5\u03bd\u03b4\u03c1\u03bf\u03bc\u03ad\u03c2 - \u0395\u03b9\u03c3\u03c6\u03bf\u03c1\u03ad\u03c2": { + "\u0394\u03b9\u03ba\u03b1\u03b9\u03ce\u03bc\u03b1\u03c4\u03b1 \u03a7\u03c1\u03b7\u03bc\u03b1\u03c4\u03b9\u03c3\u03c4\u03b7\u03c1\u03af\u03bf\u03c5 \u03b4\u03b9\u03b1\u03c0\u03c1\u03b1\u03b3\u03bc\u03ac\u03c4\u03b5\u03c5\u03c3\u03b7\u03c2 \u03c4\u03af\u03c4\u03bb\u03c9\u03bd": {}, + "\u03a3\u03c5\u03bd\u03b4\u03c1\u03bf\u03bc\u03ad\u03c2 - \u0395\u03b9\u03c3\u03c6\u03bf\u03c1\u03ad\u03c2 \u03c3\u03b5 \u03b5\u03c0\u03b1\u03b3\u03b3\u03b5\u03bb\u03bc\u03b1\u03c4\u03b9\u03ba\u03ad\u03c2 \u03bf\u03c1\u03b3\u03b1\u03bd\u03ce\u03c3\u03b5\u03b9\u03c2": {}, + "\u03a3\u03c5\u03bd\u03b4\u03c1\u03bf\u03bc\u03ad\u03c2 \u03c3\u03b5 \u03c0\u03b5\u03c1\u03b9\u03bf\u03b4\u03b9\u03ba\u03ac \u03ba\u03b1\u03b9 \u03b5\u03c6\u03b7\u03bc\u03b5\u03c1\u03af\u03b4\u03b5\u03c2": {} + }, + "\u03a5\u03bb\u03b9\u03ba\u03ac \u03ac\u03bc\u03b5\u03c3\u03b7\u03c2 \u03b1\u03bd\u03ac\u03bb\u03c9\u03c3\u03b7\u03c2": { + "\u039a\u03b1\u03cd\u03c3\u03b9\u03bc\u03b1 \u03ba\u03b1\u03b9 \u03bb\u03bf\u03b9\u03c0\u03ac \u03c5\u03bb\u03b9\u03ba\u03ac \u03b8\u03ad\u03c1\u03bc\u03b1\u03bd\u03c3\u03b7\u03c2": {}, + "\u039b\u03bf\u03b9\u03c0\u03ac \u03c5\u03bb\u03b9\u03ba\u03ac \u03ac\u03bc\u03b5\u03c3\u03b7\u03c2 \u03ba\u03b1\u03c4\u03b1\u03bd\u03ac\u03bb\u03c9\u03c3\u03b7\u03c2": {}, + "\u03a5\u03bb\u03b9\u03ba\u03ac \u03ba\u03b1\u03b8\u03b1\u03c1\u03b9\u03cc\u03c4\u03b7\u03c4\u03b1\u03c2": {}, + "\u03a5\u03bb\u03b9\u03ba\u03ac \u03c6\u03b1\u03c1\u03bc\u03b1\u03ba\u03b5\u03af\u03bf\u03c5": {} + } + }, + "\u039f\u03a1\u0393\u0391\u039d\u0399\u039a\u0391 \u0395\u039e\u039f\u0394\u0391 \u039a\u0391\u03a4\u0391 \u0395\u0399\u0394\u039f\u03a3 \u03a5\u03a0\u039f\u039a\u0391\u03a4\u0391\u03a3\u03a4\u0397\u039c\u0391\u03a4\u03a9\u039d \u03ae \u0391\u039b\u039b\u03a9\u039d \u039a\u0395\u039d\u03a4\u03a1\u03a9\u039d": { + "\u0391\u03bc\u03bf\u03b9\u03b2\u03ad\u03c2 \u03ba\u03b1\u03b9 \u03ad\u03be\u03bf\u03b4\u03b1 \u03c0\u03c1\u03bf\u03c3\u03c9\u03c0\u03b9\u03ba\u03bf\u03cd": {}, + "\u0391\u03bc\u03bf\u03b9\u03b2\u03ad\u03c2 \u03ba\u03b1\u03b9 \u03ad\u03be\u03bf\u03b4\u03b1 \u03c4\u03c1\u03af\u03c4\u03c9\u03bd": {}, + "\u0391\u03c0\u03bf\u03c3\u03b2\u03ad\u03c3\u03b5\u03b9\u03c2 \u03a0\u03b1\u03b3\u03b5\u03af\u03c9\u03bd \u03a3\u03c4\u03bf\u03b9\u03c7\u03b5\u03af\u03c9\u03bd": {}, + "\u0394\u03b9\u03ac\u03c6\u03bf\u03c1\u03b1 \u03ad\u03be\u03bf\u03b4\u03b1": {}, + "\u03a0\u03b1\u03c1\u03bf\u03c7\u03ad\u03c2 \u03c4\u03c1\u03af\u03c4\u03c9\u03bd": {}, + "\u03a0\u03c1\u03bf\u03b2\u03bb\u03ad\u03c8\u03b5\u03b9\u03c2 \u03b5\u03ba\u03bc\u03b5\u03c4\u03ac\u03bb\u03bb\u03b5\u03c5\u03c3\u03b7\u03c2": {}, + "\u03a4\u03cc\u03ba\u03bf\u03b9 \u03ba\u03b1\u03b9 \u03c3\u03c5\u03bd\u03b1\u03c6\u03ae \u03ad\u03be\u03bf\u03b4\u03b1": {} + }, + "\u03a0\u0391\u03a1\u039f\u03a7\u0395\u03a3 \u03a4\u03a1\u0399\u03a4\u03a9\u039d": { + "\u0388\u03be\u03bf\u03b4\u03b1 \u03bc\u03b5\u03c4\u03b1\u03c6\u03bf\u03c1\u03b9\u03ba\u03bf\u03cd \u03ad\u03c1\u03b3\u03bf\u03c5": {}, + "\u038e\u03b4\u03c1\u03b5\u03c5\u03c3\u03b7 \u03c0\u03b1\u03c1\u03b1\u03b3\u03c9\u03b3\u03b9\u03ba\u03ae\u03c2 \u03b4\u03b9\u03b1\u03b4\u03b9\u03ba\u03b1\u03c3\u03af\u03b1\u03c2": {}, + "\u0391\u03c0\u03bf\u03b8\u03ae\u03ba\u03b5\u03c5\u03c4\u03c1\u03b1": {}, + "\u0391\u03c3\u03c6\u03ac\u03bb\u03b9\u03c3\u03c4\u03c1\u03b1": { + "\u0391\u03c3\u03c6\u03ac\u03bb\u03b9\u03c3\u03c4\u03c1\u03b1 \u03bc\u03b5\u03c4\u03b1\u03c6\u03bf\u03c1\u03b9\u03ba\u03ce\u03bd \u03bc\u03ad\u03c3\u03c9\u03bd": {}, + "\u0391\u03c3\u03c6\u03ac\u03bb\u03b9\u03c3\u03c4\u03c1\u03b1 \u03bc\u03b5\u03c4\u03b1\u03c6\u03bf\u03c1\u03ce\u03bd ": {}, + "\u0391\u03c3\u03c6\u03ac\u03bb\u03b9\u03c3\u03c4\u03c1\u03b1 \u03c0\u03b9\u03c3\u03c4\u03ce\u03c3\u03b5\u03c9\u03bd": {}, + "\u0391\u03c3\u03c6\u03ac\u03bb\u03b9\u03c3\u03c4\u03c1\u03b1 \u03c0\u03c5\u03c1\u03cc\u03c2": {} + }, + "\u0395\u03bd\u03bf\u03af\u03ba\u03b9\u03b1": { + "\u0395\u03bd\u03bf\u03af\u03ba\u03b9\u03b1 \u03b5\u03b4\u03b1\u03c6\u03b9\u03ba\u03ce\u03bd \u03b5\u03ba\u03c4\u03ac\u03c3\u03b5\u03c9\u03bd": {}, + "\u0395\u03bd\u03bf\u03af\u03ba\u03b9\u03b1 \u03b5\u03c0\u03af\u03c0\u03bb\u03c9\u03bd": {}, + "\u0395\u03bd\u03bf\u03af\u03ba\u03b9\u03b1 \u03ba\u03c4\u03b9\u03c1\u03af\u03c9\u03bd - \u03c4\u03b5\u03c7\u03bd\u03b9\u03ba\u03ce\u03bd \u03ad\u03c1\u03b3\u03c9\u03bd": {}, + "\u0395\u03bd\u03bf\u03af\u03ba\u03b9\u03b1 \u03bb\u03bf\u03b9\u03c0\u03bf\u03cd \u03b5\u03be\u03bf\u03c0\u03bb\u03b9\u03c3\u03bc\u03bf\u03cd": {}, + "\u0395\u03bd\u03bf\u03af\u03ba\u03b9\u03b1 \u03bc\u03b5\u03c4\u03b1\u03c6\u03bf\u03c1\u03b9\u03ba\u03ce\u03bd \u03bc\u03ad\u03c3\u03c9\u03bd": {}, + "\u0395\u03bd\u03bf\u03af\u03ba\u03b9\u03b1 \u03bc\u03b7\u03c7\u03b1\u03bd\u03b7\u03bc\u03ac\u03c4\u03c9\u03bd - \u03c4\u03b5\u03c7\u03bd\u03b9\u03ba\u03ce\u03bd \u03b5\u03b3\u03ba\u03b1\u03c4/\u03c3\u03b5\u03c9\u03bd - \u03bb\u03bf\u03b9\u03c0\u03bf\u03cd \u03bc\u03b7\u03c7\u03b1\u03bd.\u03b5\u03be\u03bf\u03c0\u03bb.": {}, + "\u0395\u03bd\u03bf\u03af\u03ba\u03b9\u03b1 \u03bc\u03b7\u03c7\u03b1\u03bd\u03bf\u03b3\u03c1\u03b1\u03c6\u03b9\u03ba\u03ce\u03bd \u03bc\u03ad\u03c3\u03c9\u03bd": {}, + "\u0395\u03bd\u03bf\u03af\u03ba\u03b9\u03b1 \u03c6\u03c9\u03c4\u03b5\u03b9\u03bd\u03ce\u03bd \u03b5\u03c0\u03b9\u03b3\u03c1\u03b1\u03c6\u03ce\u03bd": {}, + "\u0395\u03bd\u03bf\u03af\u03ba\u03b9\u03b1 \u03c6\u03c9\u03c4\u03bf\u03b1\u03bd\u03c4\u03b9\u03b3\u03c1\u03b1\u03c6\u03b9\u03ba\u03ce\u03bd \u03bc\u03ad\u03c3\u03c9\u03bd": {}, + "\u0395\u03bd\u03bf\u03af\u03ba\u03b9\u03b1 \u03c7\u03c1\u03bf\u03bd\u03bf\u03bc\u03b5\u03c1\u03b9\u03c3\u03c4\u03b9\u03ba\u03ae\u03c2 \u03bc\u03b9\u03c3\u03b8\u03ce\u03c3\u03b5\u03c9\u03c2": {} + }, + "\u0395\u03c0\u03b9\u03c3\u03ba\u03b5\u03c5\u03ad\u03c2 \u03ba\u03b1\u03b9 \u03c3\u03c5\u03bd\u03c4\u03b7\u03c1\u03ae\u03c3\u03b5\u03b9\u03c2": { + "\u0395\u03b4\u03b1\u03c6\u03b9\u03ba\u03ce\u03bd \u03b5\u03ba\u03c4\u03ac\u03c3\u03b5\u03c9\u03bd": {}, + "\u0395\u03bc\u03c0\u03bf\u03c1\u03b5\u03c5\u03bc\u03ac\u03c4\u03c9\u03bd": {}, + "\u0395\u03c0\u03af\u03c0\u03bb\u03c9\u03bd \u03ba\u03b1\u03b9 \u03bb\u03bf\u03b9\u03c0\u03bf\u03cd \u03b5\u03be\u03bf\u03c0\u03bb\u03b9\u03c3\u03bc\u03bf\u03cd": {}, + "\u0395\u03c4\u03bf\u03af\u03bc\u03c9\u03bd \u03c0\u03c1\u03bf\u03ca\u03cc\u03bd\u03c4\u03c9\u03bd": {}, + "\u039a\u03c4\u03b9\u03c1\u03af\u03c9\u03bd - \u0395\u03b3\u03ba\u03b1\u03c4\u03b1\u03c3\u03c4\u03ac\u03c3\u03b5\u03c9\u03bd \u03ba\u03c4\u03b9\u03c1\u03af\u03c9\u03bd - \u03a4\u03b5\u03c7\u03bd\u03b9\u03ba\u03ce\u03bd \u03ad\u03c1\u03b3\u03c9\u03bd": {}, + "\u039b\u03bf\u03b9\u03c0\u03ce\u03bd \u03c5\u03bb\u03b9\u03ba\u03ce\u03bd \u03b1\u03b3\u03b1\u03b8\u03ce\u03bd": {}, + "\u039c\u03b5\u03c4\u03b1\u03c6\u03bf\u03c1\u03b9\u03ba\u03ce\u03bd \u03bc\u03ad\u03c3\u03c9\u03bd": {}, + "\u039c\u03b7\u03c7\u03b1\u03bd\u03b7\u03bc\u03ac\u03c4\u03c9\u03bd - \u03a4\u03b5\u03c7\u03bd\u03b9\u03ba\u03ce\u03bd \u0395\u03b3\u03ba\u03b1\u03c4\u03b1\u03c3\u03c4\u03ac\u03c3\u03b5\u03c9\u03bd - \u039b\u03bf\u03b9\u03c0\u03bf\u03cd \u039c\u03b7\u03c7\u03b1\u03bd. \u0395\u03be\u03bf\u03c0\u03bb\u03b9\u03c3\u03bc\u03bf\u03cd": {} + }, + "\u0397\u03bb\u03b5\u03ba\u03c4\u03c1\u03b9\u03ba\u03cc \u03c1\u03b5\u03cd\u03bc\u03b1 \u03c0\u03b1\u03c1\u03b1\u03b3\u03c9\u03b3\u03ae\u03c2": {}, + "\u039b\u03bf\u03b9\u03c0\u03ad\u03c2 \u03c0\u03b1\u03c1\u03bf\u03c7\u03ad\u03c2 \u03c4\u03c1\u03af\u03c4\u03c9\u03bd": { + "\u0388\u03be\u03bf\u03b4\u03b1 \u03be\u03b5\u03bd\u03bf\u03b4\u03bf\u03c7\u03b5\u03af\u03c9\u03bd \u03b3\u03b9\u03b1 \u03b5\u03be\u03c5\u03c0\u03b7\u03c1\u03ad\u03c4\u03b7\u03c3\u03b7 \u03c0\u03b5\u03bb\u03b1\u03c4\u03ce\u03bd \u03bc\u03b1\u03c2": {}, + "\u038e\u03b4\u03c1\u03b5\u03c5\u03c3\u03b7 (\u03c0\u03bb\u03b7\u03bd \u03cd\u03b4\u03c1\u03b5\u03c5\u03c3\u03b7\u03c2 \u03c0\u03b1\u03c1\u03b1\u03b3\u03c9\u03b3\u03ae\u03c2)": {}, + "\u03a6\u03c9\u03c4\u03b1\u03ad\u03c1\u03b9\u03bf (\u03c0\u03bb\u03b7\u03bd \u03c6\u03c9\u03c4\u03b1\u03b5\u03c1\u03af\u03bf\u03c5 \u03c0\u03b1\u03c1\u03b1\u03b3\u03c9\u03b3\u03ae\u03c2)": {}, + "\u03a6\u03c9\u03c4\u03b9\u03c3\u03bc\u03cc\u03c2 (\u03c0\u03bb\u03b7\u03bd \u03b7\u03bb\u03b5\u03ba\u03c4\u03c1\u03b9\u03ba\u03ae\u03c2 \u03b5\u03bd\u03ad\u03c1\u03b3\u03b5\u03b9\u03b1\u03c2 \u03c0\u03b1\u03c1\u03b1\u03b3\u03c9\u03b3\u03ae\u03c2)": {} + }, + "\u03a4\u03b7\u03bb\u03b5\u03c0\u03b9\u03ba\u03bf\u03b9\u03bd\u03c9\u03bd\u03af\u03b5\u03c2": { + "\u0391\u03b3\u03bf\u03c1\u03ad\u03c2 \u03a4\u03b7\u03bb\u03b5\u03ba\u03b1\u03c1\u03c4\u03ce\u03bd \u03c0\u03c1\u03bf\u03c2 \u03b4\u03b9\u03ac\u03b8\u03b5\u03c3\u03b7": {}, + "\u0394\u03b9\u03ac\u03c6\u03bf\u03c1\u03b1 \u03ad\u03be\u03bf\u03b4\u03b1 \u03c4\u03b7\u03bb\u03b5\u03c0\u03b9\u03ba\u03bf\u03b9\u03bd\u03c9\u03bd\u03b9\u03ce\u03bd": {}, + "\u03a4\u0395\u039b\u0395\u039e (\u03a4\u03b7\u03bb\u03ad\u03c4\u03c5\u03c0\u03bf)": {}, + "\u03a4\u03b1\u03c7\u03c5\u03b4\u03c1\u03bf\u03bc\u03b9\u03ba\u03ac": {}, + "\u03a4\u03b7\u03bb\u03b5\u03c6\u03c9\u03bd\u03b9\u03ba\u03ac - \u03a4\u03b7\u03bb\u03b5\u03b3\u03c1\u03b1\u03c6\u03b9\u03ba\u03ac": {} + }, + "\u03a6\u03c9\u03c4\u03b1\u03ad\u03c1\u03b9\u03bf \u03c0\u03b1\u03c1\u03b1\u03b3\u03c9\u03b3\u03b9\u03ba\u03ae\u03c2 \u03b4\u03b9\u03b1\u03b4\u03b9\u03ba\u03b1\u03c3\u03af\u03b1\u03c2": {} + }, + "\u03a0\u03a1\u039f\u0392\u039b\u0395\u03a8\u0395\u0399\u03a3 \u0395\u039a\u039c\u0395\u03a4\u0391\u039b\u039b\u0395\u03a5\u03a3\u0395\u0399\u03a3": { + "\u039b\u03bf\u03b9\u03c0\u03ad\u03c2 \u03c0\u03c1\u03bf\u03b2\u03bb\u03ad\u03c8\u03b5\u03b9\u03c2 \u03b5\u03ba\u03bc\u03b5\u03c4\u03ac\u03bb\u03bb\u03b5\u03c5\u03c3\u03b7\u03c2": {}, + "\u03a0\u03c1\u03bf\u03b2\u03bb\u03ad\u03c8\u03b5\u03b9\u03c2 \u03b3\u03b9\u03b1 \u03b1\u03c0\u03bf\u03b6\u03b7\u03bc\u03af\u03c9\u03c3\u03b7 \u03c0\u03c1\u03bf\u03c3\u03c9\u03c0\u03b9\u03ba\u03bf\u03cd \u03bb\u03cc\u03b3\u03c9 \u03b5\u03be\u03cc\u03b4\u03bf\u03c5 \u03b1\u03c0\u03cc \u03c4\u03b7\u03bd \u03c5\u03c0\u03b7\u03c1\u03b5\u03c3\u03af\u03b1": {}, + "\u03a0\u03c1\u03bf\u03b2\u03bb\u03ad\u03c8\u03b5\u03b9\u03c2 \u03b3\u03b9\u03b1 \u03c5\u03c0\u03bf\u03c4\u03b9\u03bc\u03ae\u03c3\u03b5\u03b9\u03c2 \u03c3\u03c5\u03bc\u03bc\u03b5\u03c4\u03bf\u03c7\u03ce\u03bd \u03ba\u03b1\u03b9 \u03c7\u03c1\u03b5\u03bf\u03b3\u03c1\u03ac\u03c6\u03c9\u03bd": {} + }, + "\u03a4\u039f\u039a\u039f\u0399 \u039a\u0391\u0399 \u03a3\u03a5\u039d\u0391\u03a6\u0397 \u0395\u039e\u039f\u0394\u0391": { + "\u0388\u03be\u03bf\u03b4\u03b1 \u03b1\u03c3\u03c6\u03b1\u03bb\u03b5\u03b9\u03ce\u03bd (\u03c0.\u03c7. \u03b5\u03bc\u03c0\u03c1\u03ac\u03b3\u03bc\u03b1\u03c4\u03c9\u03bd) \u03b4\u03b1\u03bd\u03b5\u03af\u03c9\u03bd & \u03c7\u03c1\u03b7\u03bc\u03b1\u03c4\u03bf\u03b4\u03bf\u03c4\u03ae\u03c3\u03b5\u03c9\u03bd": {}, + "\u039b\u03bf\u03b9\u03c0\u03ac \u03c3\u03c5\u03bd\u03b1\u03c6\u03ae \u03bc\u03b5 \u03c4\u03b9\u03c2 \u03c7\u03c1\u03b7\u03bc\u03b1\u03c4\u03bf\u03b4\u03bf\u03c4\u03ae\u03c3\u03b5\u03b9\u03c2 \u03ad\u03be\u03bf\u03b4\u03b1": { + "\u0394\u03b9\u03ac\u03c6\u03bf\u03c1\u03b1 \u03ad\u03be\u03bf\u03b4\u03b1 \u03a4\u03c1\u03b1\u03c0\u03b5\u03b6\u03ce\u03bd": {}, + "\u0395\u03b9\u03c3\u03c0\u03c1\u03b1\u03ba\u03c4\u03b9\u03ba\u03ac \u03b3\u03c1\u03b1\u03bc\u03bc\u03b1\u03c4\u03af\u03c9\u03bd \u03b5\u03b9\u03c3\u03c0\u03c1\u03b1\u03ba\u03c4\u03ad\u03c9\u03bd": {} + }, + "\u03a0\u03b1\u03c1\u03bf\u03c7\u03ad\u03c2 \u03c3\u03b5 \u03bf\u03bc\u03bf\u03bb\u03bf\u03b3\u03b9\u03bf\u03cd\u03c7\u03bf\u03c5\u03c2 \u03b5\u03c0\u03af \u03c0\u03bb\u03ad\u03bf\u03bd \u03c4\u03cc\u03ba\u03bf\u03c5": {}, + "\u03a0\u03c1\u03bf\u03b5\u03be\u03bf\u03c6\u03bb\u03b7\u03c4\u03b9\u03ba\u03bf\u03af \u03c4\u03cc\u03ba\u03bf\u03b9 \u03ba\u03b1\u03b9 \u03ad\u03be\u03bf\u03b4\u03b1 \u03a4\u03c1\u03b1\u03c0\u03b5\u03b6\u03ce\u03bd": {}, + "\u03a0\u03c1\u03bf\u03bc\u03ae\u03b8\u03b5\u03b9\u03b5\u03c2 \u03b5\u03b3\u03b3\u03c5\u03b7\u03c4\u03b9\u03ba\u03ce\u03bd \u03b5\u03c0\u03b9\u03c3\u03c4\u03bf\u03bb\u03ce\u03bd": {}, + "\u03a4\u03cc\u03ba\u03bf\u03b9 \u03ba\u03b1\u03b9 \u03ad\u03be\u03bf\u03b4\u03b1 \u03b2\u03c1\u03b1\u03c7\u03c5\u03c0\u03c1\u03cc\u03b8\u03b5\u03c3\u03bc\u03c9\u03bd \u03c4\u03c1\u03b1\u03c0\u03b5\u03b6\u03b9\u03ba\u03ce\u03bd \u03c7\u03bf\u03c1\u03b7\u03b3\u03ae\u03c3\u03b5\u03c9\u03bd \u03b3\u03b9\u03b1 \u03b5\u03be\u03b1\u03b3\u03c9\u03b3\u03ad\u03c2": {}, + "\u03a4\u03cc\u03ba\u03bf\u03b9 \u03ba\u03b1\u03b9 \u03ad\u03be\u03bf\u03b4\u03b1 \u03b5\u03b9\u03c3\u03c0\u03c1\u03ac\u03be\u03b5\u03c9\u03c2 \u03b1\u03c0\u03b1\u03b9\u03c4\u03ae\u03c3\u03b5\u03c9\u03bd \u03bc\u03b5 \u03c3\u03cd\u03bc\u03b2\u03b1\u03c3\u03b7 Factoring": {}, + "\u03a4\u03cc\u03ba\u03bf\u03b9 \u03ba\u03b1\u03b9 \u03ad\u03be\u03bf\u03b4\u03b1 \u03bb\u03bf\u03b9\u03c0\u03ce\u03bd \u03b2\u03c1\u03b1\u03c7\u03c5\u03c0\u03c1\u03cc\u03b8\u03b5\u03c3\u03bc\u03c9\u03bd \u03c4\u03c1\u03b1\u03c0\u03b5\u03b6\u03b9\u03ba\u03ce\u03bd \u03c7\u03c1\u03b7\u03bc\u03b1\u03c4\u03bf\u03b4\u03bf\u03c4\u03ae\u03c3\u03b5\u03c9\u03bd": {}, + "\u03a4\u03cc\u03ba\u03bf\u03b9 \u03ba\u03b1\u03b9 \u03ad\u03be\u03bf\u03b4\u03b1 \u03bb\u03bf\u03b9\u03c0\u03ce\u03bd \u03b2\u03c1\u03b1\u03c7\u03c5\u03c0\u03c1\u03cc\u03b8\u03b5\u03c3\u03bc\u03c9\u03bd \u03c5\u03c0\u03bf\u03c7\u03c1\u03b5\u03ce\u03c3\u03b5\u03c9\u03bd": {}, + "\u03a4\u03cc\u03ba\u03bf\u03b9 \u03ba\u03b1\u03b9 \u03ad\u03be\u03bf\u03b4\u03b1 \u03bb\u03bf\u03b9\u03c0\u03ce\u03bd \u03bc\u03b1\u03ba\u03c1\u03bf\u03c0\u03c1\u03cc\u03b8\u03b5\u03c3\u03bc\u03c9\u03bd \u03c5\u03c0\u03bf\u03c7\u03c1\u03b5\u03ce\u03c3\u03b5\u03c9\u03bd": { + "\u03a4\u03cc\u03ba\u03bf\u03b9 \u03ba\u03b1\u03b9 \u03ad\u03be\u03bf\u03b4\u03b1 \u03a4\u03c1\u03b1\u03c0\u03b5\u03b6\u03b9\u03ba\u03ce\u03bd \u03bc\u03b1\u03ba\u03c1/\u03c3\u03bc\u03c9\u03bd \u03c5\u03c0\u03bf\u03c7\u03c1. \u03c3\u03b5 \u03b4\u03c1\u03c7.\u03bc\u03b5 \u03c1\u03ae\u03c4\u03c1\u03b1 \u039e.\u039d.": {}, + "\u03a4\u03cc\u03ba\u03bf\u03b9 \u03ba\u03b1\u03b9 \u03ad\u03be\u03bf\u03b4\u03b1 \u03a4\u03c1\u03b1\u03c0\u03b5\u03b6\u03b9\u03ba\u03ce\u03bd \u03bc\u03b1\u03ba\u03c1\u03bf\u03c0\u03c1\u03cc\u03b8\u03b5\u03c3\u03bc\u03c9\u03bd \u03c5\u03c0\u03bf\u03c7\u03c1\u03b5\u03ce\u03c3\u03b5\u03c9\u03bd \u03c3\u03b5 \u039e.\u039d.": {}, + "\u03a4\u03cc\u03ba\u03bf\u03b9 \u03ba\u03b1\u03b9 \u03ad\u03be\u03bf\u03b4\u03b1 \u03a4\u03c1\u03b1\u03c0\u03b5\u03b6\u03b9\u03ba\u03ce\u03bd \u03bc\u03b1\u03ba\u03c1\u03bf\u03c0\u03c1\u03cc\u03b8\u03b5\u03c3\u03bc\u03c9\u03bd \u03c5\u03c0\u03bf\u03c7\u03c1\u03b5\u03ce\u03c3\u03b5\u03c9\u03bd \u03c3\u03b5 \u03b4\u03c1\u03c7.": {}, + "\u03a4\u03cc\u03ba\u03bf\u03b9 \u03ba\u03b1\u03b9 \u03ad\u03be\u03bf\u03b4\u03b1 \u03bb\u03bf\u03b9\u03c0\u03ce\u03bd \u03bc\u03b1\u03ba\u03c1/\u03c3\u03bc\u03c9\u03bd \u03b3\u03c1\u03b1\u03bc\u03bc\u03b1\u03c4\u03af\u03c9\u03bd \u03c0\u03bb\u03b7\u03c1\u03c9\u03c4\u03ad\u03c9\u03bd \u03c3\u03b5 \u039e.\u039d.": {}, + "\u03a4\u03cc\u03ba\u03bf\u03b9 \u03ba\u03b1\u03b9 \u03ad\u03be\u03bf\u03b4\u03b1 \u03bb\u03bf\u03b9\u03c0\u03ce\u03bd \u03bc\u03b1\u03ba\u03c1/\u03c3\u03bc\u03c9\u03bd \u03b3\u03c1\u03b1\u03bc\u03bc\u03b1\u03c4\u03af\u03c9\u03bd \u03c0\u03bb\u03b7\u03c1\u03c9\u03c4\u03ad\u03c9\u03bd \u03c3\u03b5 \u03b4\u03c1\u03c7": {}, + "\u03a4\u03cc\u03ba\u03bf\u03b9 \u03ba\u03b1\u03b9 \u03ad\u03be\u03bf\u03b4\u03b1 \u03bb\u03bf\u03b9\u03c0\u03ce\u03bd \u03bc\u03b1\u03ba\u03c1/\u03c3\u03bc\u03c9\u03bd \u03c5\u03c0\u03bf\u03c7\u03c1. \u03c0\u03c1\u03bf\u03c2 \u03b1\u03c3\u03c6\u03b1\u03bb\u03b9\u03c3\u03c4\u03b9\u03ba\u03ac \u03c4\u03b1\u03bc\u03b5\u03af\u03b1": {}, + "\u03a4\u03cc\u03ba\u03bf\u03b9 \u03ba\u03b1\u03b9 \u03ad\u03be\u03bf\u03b4\u03b1 \u03bb\u03bf\u03b9\u03c0\u03ce\u03bd \u03bc\u03b1\u03ba\u03c1/\u03c3\u03bc\u03c9\u03bd \u03c5\u03c0\u03bf\u03c7\u03c1. \u03c0\u03c1\u03bf\u03c2 \u03b5\u03c4\u03b1\u03af\u03c1\u03bf\u03c5\u03c2 \u03ba\u03b1\u03b9 \u03b4\u03b9\u03bf\u03b9\u03ba\u03bf\u03cd\u03bd\u03c4\u03b5\u03c2": {}, + "\u03a4\u03cc\u03ba\u03bf\u03b9 \u03ba\u03b1\u03b9 \u03ad\u03be\u03bf\u03b4\u03b1 \u03bb\u03bf\u03b9\u03c0\u03ce\u03bd \u03bc\u03b1\u03ba\u03c1/\u03c3\u03bc\u03c9\u03bd \u03c5\u03c0\u03bf\u03c7\u03c1. \u03c0\u03c1\u03bf\u03c2 \u03c4\u03bf \u0394\u03b7\u03bc\u03cc\u03c3\u03b9\u03bf \u03b1\u03c0\u03cc \u03c6\u03cc\u03c1\u03bf\u03c5\u03c2": {}, + "\u03a4\u03cc\u03ba\u03bf\u03b9 \u03ba\u03b1\u03b9 \u03ad\u03be\u03bf\u03b4\u03b1 \u03bb\u03bf\u03b9\u03c0\u03ce\u03bd \u03bc\u03b1\u03ba\u03c1/\u03c3\u03bc\u03c9\u03bd \u03c5\u03c0\u03bf\u03c7\u03c1\u03b5\u03ce\u03c3\u03b5\u03c9\u03bd \u03c3\u03b5 \u039e.\u039d.": {}, + "\u03a4\u03cc\u03ba\u03bf\u03b9 \u03ba\u03b1\u03b9 \u03ad\u03be\u03bf\u03b4\u03b1 \u03bb\u03bf\u03b9\u03c0\u03ce\u03bd \u03bc\u03b1\u03ba\u03c1/\u03c3\u03bc\u03c9\u03bd \u03c5\u03c0\u03bf\u03c7\u03c1\u03b5\u03ce\u03c3\u03b5\u03c9\u03bd \u03c3\u03b5 \u03b4\u03c1\u03c7.": {}, + "\u03a4\u03cc\u03ba\u03bf\u03b9 \u03ba\u03b1\u03b9 \u03ad\u03be\u03bf\u03b4\u03b1 \u03bb\u03bf\u03b9\u03c0\u03ce\u03bd \u03bc\u03b1\u03ba\u03c1\u03bf\u03c0\u03c1\u03cc\u03b8\u03b5\u03c3\u03bc\u03c9\u03bd \u03c5\u03c0\u03bf\u03c7\u03c1\u03b5\u03ce\u03c3\u03b5\u03c9\u03bd \u03c0\u03c1\u03bf\u03c2 \u03a4\u03b1\u03bc\u03b9\u03b5\u03c5\u03c4\u03ae\u03c1\u03b9\u03b1": {}, + "\u03a4\u03cc\u03ba\u03bf\u03b9 \u03ba\u03b1\u03b9 \u03ad\u03be\u03bf\u03b4\u03b1 \u03bb\u03bf\u03b9\u03c0\u03ce\u03bd \u03bc\u03b1\u03ba\u03c1\u03bf\u03c0\u03c1\u03cc\u03b8\u03b5\u03c3\u03bc\u03c9\u03bd \u03c5\u03c0\u03bf\u03c7\u03c1\u03b5\u03ce\u03c3\u03b5\u03c9\u03bd \u03c0\u03c1\u03bf\u03c2 \u03c3\u03c5\u03b3\u03b3\u03b5\u03bd\u03b5\u03af\u03c2 (\u03c3\u03c5\u03bd\u03b4\u03b5\u03b4\u03b5\u03bc\u03ad\u03bd\u03b5\u03c2) \u03b5\u03c0\u03b9\u03c7\u03b5\u03b9\u03c1\u03ae\u03c3\u03b5\u03b9\u03c2 \u03c3\u03b5 \u039e.\u039d.": {}, + "\u03a4\u03cc\u03ba\u03bf\u03b9 \u03ba\u03b1\u03b9 \u03ad\u03be\u03bf\u03b4\u03b1 \u03bb\u03bf\u03b9\u03c0\u03ce\u03bd \u03bc\u03b1\u03ba\u03c1\u03bf\u03c0\u03c1\u03cc\u03b8\u03b5\u03c3\u03bc\u03c9\u03bd \u03c5\u03c0\u03bf\u03c7\u03c1\u03b5\u03ce\u03c3\u03b5\u03c9\u03bd \u03c0\u03c1\u03bf\u03c2 \u03c3\u03c5\u03b3\u03b3\u03b5\u03bd\u03b5\u03af\u03c2 (\u03c3\u03c5\u03bd\u03b4\u03b5\u03b4\u03b5\u03bc\u03ad\u03bd\u03b5\u03c2) \u03b5\u03c0\u03b9\u03c7\u03b5\u03b9\u03c1\u03ae\u03c3\u03b5\u03b9\u03c2 \u03c3\u03b5 \u03b4\u03c1\u03c7.": {} + }, + "\u03a4\u03cc\u03ba\u03bf\u03b9 \u03ba\u03b1\u03b9 \u03ad\u03be\u03bf\u03b4\u03b1 \u03bf\u03bc\u03bf\u03bb\u03bf\u03b3\u03b9\u03b1\u03ba\u03ce\u03bd \u03b4\u03b1\u03bd\u03b5\u03af\u03c9\u03bd": { + "\u03a4\u03cc\u03ba\u03bf\u03b9 \u03ba\u03b1\u03b9 \u03ad\u03be\u03bf\u03b4\u03b1 \u03b4\u03b1\u03bd\u03b5\u03af\u03c9\u03bd \u03bc\u03b5 \u03c1\u03ae\u03c4\u03c1\u03b1 \u039e.\u039d. \u03bc\u03b5\u03c4\u03b1\u03c4\u03c1\u03ad\u03c8\u03b9\u03bc\u03c9\u03bd \u03c3\u03b5 \u03bc\u03b5\u03c4\u03bf\u03c7\u03ad\u03c2": {}, + "\u03a4\u03cc\u03ba\u03bf\u03b9 \u03ba\u03b1\u03b9 \u03ad\u03be\u03bf\u03b4\u03b1 \u03b4\u03b1\u03bd\u03b5\u03af\u03c9\u03bd \u03bc\u03b5 \u03c1\u03ae\u03c4\u03c1\u03b1 \u039e.\u039d. \u03bc\u03b7 \u03bc\u03b5\u03c4\u03b1\u03c4\u03c1\u03ad\u03c8\u03b9\u03bc\u03c9\u03bd \u03c3\u03b5 \u03bc\u03b5\u03c4\u03bf\u03c7\u03ad\u03c2": {}, + "\u03a4\u03cc\u03ba\u03bf\u03b9 \u03ba\u03b1\u03b9 \u03ad\u03be\u03bf\u03b4\u03b1 \u03b4\u03b1\u03bd\u03b5\u03af\u03c9\u03bd \u03c3\u03b5 \u039e.\u039d. \u03bc\u03b5\u03c4\u03b1\u03c4\u03c1\u03ad\u03c8\u03b9\u03bc\u03c9\u03bd \u03c3\u03b5 \u03bc\u03b5\u03c4\u03bf\u03c7\u03ad\u03c2": {}, + "\u03a4\u03cc\u03ba\u03bf\u03b9 \u03ba\u03b1\u03b9 \u03ad\u03be\u03bf\u03b4\u03b1 \u03b4\u03b1\u03bd\u03b5\u03af\u03c9\u03bd \u03c3\u03b5 \u039e.\u039d. \u03bc\u03b7 \u03bc\u03b5\u03c4\u03b1\u03c4\u03c1\u03ad\u03c8\u03b9\u03bc\u03c9\u03bd \u03c3\u03b5 \u03bc\u03b5\u03c4\u03bf\u03c7\u03ad\u03c2": {}, + "\u03a4\u03cc\u03ba\u03bf\u03b9 \u03ba\u03b1\u03b9 \u03ad\u03be\u03bf\u03b4\u03b1 \u03b4\u03b1\u03bd\u03b5\u03af\u03c9\u03bd \u03c3\u03b5 \u03b4\u03c1\u03c7. \u03bc\u03b5\u03c4\u03b1\u03c4\u03c1\u03ad\u03c8\u03b9\u03bc\u03c9\u03bd \u03c3\u03b5 \u03bc\u03b5\u03c4\u03bf\u03c7\u03ad\u03c2": {}, + "\u03a4\u03cc\u03ba\u03bf\u03b9 \u03ba\u03b1\u03b9 \u03ad\u03be\u03bf\u03b4\u03b1 \u03b4\u03b1\u03bd\u03b5\u03af\u03c9\u03bd \u03c3\u03b5 \u03b4\u03c1\u03c7. \u03bc\u03b7 \u03bc\u03b5\u03c4\u03b1\u03c4\u03c1\u03ad\u03c8\u03b9\u03bc\u03c9\u03bd \u03c3\u03b5 \u03bc\u03b5\u03c4\u03bf\u03c7\u03ad\u03c2": {} + }, + "\u03a4\u03cc\u03ba\u03bf\u03b9 \u03ba\u03b1\u03b9 \u03ad\u03be\u03bf\u03b4\u03b1 \u03c7\u03c1\u03b7\u03bc\u03b1\u03c4\u03bf\u03b4\u03bf\u03c4\u03ae\u03c3\u03b5\u03c9\u03bd \u03c4\u03c1\u03b1\u03c0\u03b5\u03b6\u03ce\u03bd \u03b5\u03b3\u03b3\u03c5\u03b7\u03bc\u03ad\u03bd\u03c9\u03bd \u03bc\u03b5 \u03b1\u03be\u03b9\u03cc\u03b3\u03c1\u03b1\u03c6\u03b1": {}, + "\u03a7\u03b1\u03c1\u03c4\u03cc\u03c3\u03b7\u03bc\u03b1 \u03c3\u03c5\u03bc\u03b2\u03ac\u03c3\u03b5\u03c9\u03bd \u03b4\u03b1\u03bd\u03b5\u03af\u03c9\u03bd \u03ba\u03b1\u03b9 \u03c7\u03c1\u03b7\u03bc\u03b1\u03c4\u03bf\u03b4\u03bf\u03c4\u03ae\u03c3\u03b5\u03c9\u03bd (\u03ba\u03b1\u03b9 \u03b5\u03b9\u03b4\u03b9\u03ba\u03cc\u03c2 \u03c6\u03cc\u03c1\u03bf\u03c2)": {} + }, + "\u03a6\u039f\u03a1\u039f\u0399 - \u03a4\u0395\u039b\u0397": { + "\u0394\u03b7\u03bc\u03bf\u03c4\u03b9\u03ba\u03bf\u03af \u03c6\u03cc\u03c1\u03bf\u03b9 - \u03c4\u03ad\u03bb\u03b7": { + "\u039b\u03bf\u03b9\u03c0\u03bf\u03af \u03c6\u03cc\u03c1\u03bf\u03b9 - \u03c4\u03ad\u03bb\u03b7": {}, + "\u03a4\u03ad\u03bb\u03b7 \u03b1\u03ba\u03af\u03bd\u03b7\u03c4\u03b7\u03c2 \u03c0\u03b5\u03c1\u03b9\u03bf\u03c5\u03c3\u03af\u03b1\u03c2": {}, + "\u03a4\u03ad\u03bb\u03b7 \u03ba\u03b1\u03b8\u03b1\u03c1\u03b9\u03cc\u03c4\u03b7\u03c4\u03b1\u03c2 \u03ba\u03b1\u03b9 \u03c6\u03c9\u03c4\u03b9\u03c3\u03bc\u03bf\u03cd": {}, + "\u03a6\u03cc\u03c1\u03bf\u03b9 & \u03c4\u03ad\u03bb\u03b7 \u03b1\u03bd\u03b5\u03b3\u03b5\u03b9\u03c1\u03cc\u03bc\u03b5\u03bd\u03c9\u03bd \u03b1\u03ba\u03b9\u03bd\u03ae\u03c4\u03c9\u03bd": {} + }, + "\u0394\u03b9\u03ac\u03c6\u03bf\u03c1\u03bf\u03b9 \u03c6\u03cc\u03c1\u03bf\u03b9 - \u03c4\u03ad\u03bb\u03b7": { + "\u039a\u03c1\u03b1\u03c4\u03ae\u03c3\u03b5\u03b9\u03c2 \u03c5\u03c0\u03ad\u03c1 \u0394\u03b7\u03bc\u03bf\u03c3\u03af\u03bf\u03c5 \u03ba\u03b1\u03b9 \u03a4\u03c1\u03af\u03c4\u03c9\u03bd \u03b1\u03c0\u03cc \u03c0\u03c9\u03bb\u03ae\u03c3\u03b5\u03b9\u03c2 \u03c0\u03c1\u03bf\u03c2 \u03c4\u03bf \u0394\u03b7\u03bc\u03cc\u03c3\u03b9\u03bf \u03ba\u03b1\u03b9 \u039d\u03a0\u0394\u0394": {}, + "\u039b\u03bf\u03b9\u03c0\u03bf\u03af \u03c6\u03cc\u03c1\u03bf\u03b9 - \u03c4\u03ad\u03bb\u03b7": {}, + "\u03a4\u03ad\u03bb\u03b7 \u03cd\u03b4\u03c1\u03b5\u03c5\u03c3\u03b7\u03c2": {}, + "\u03a6.\u03a0.\u0391. \u0395\u03ba\u03c0\u03b9\u03c0\u03c4\u03cc\u03bc\u03b5\u03bd\u03bf\u03c2": {}, + "\u03a6.\u03a0.\u0391. \u039c\u03b7 \u03b5\u03ba\u03c0\u03b9\u03c0\u03c4\u03cc\u03bc\u03b5\u03bd\u03bf\u03c2": {}, + "\u03a6\u03cc\u03c1\u03bf\u03c2 \u03b1\u03ba\u03af\u03bd\u03b7\u03c4\u03b7\u03c2 \u03c0\u03b5\u03c1\u03b9\u03bf\u03c5\u03c3\u03af\u03b1\u03c2": {}, + "\u03a7\u03b1\u03c1\u03c4\u03cc\u03c3\u03b7\u03bc\u03bf \u03b1\u03bc\u03bf\u03b9\u03b2\u03ce\u03bd \u03c4\u03c1\u03af\u03c4\u03c9\u03bd": {}, + "\u03a7\u03b1\u03c1\u03c4\u03cc\u03c3\u03b7\u03bc\u03bf \u03b5\u03c3\u03cc\u03b4\u03c9\u03bd \u03b1\u03c0\u03cc \u03c4\u03cc\u03ba\u03bf\u03c5\u03c2": {}, + "\u03a7\u03b1\u03c1\u03c4\u03cc\u03c3\u03b7\u03bc\u03bf \u03ba\u03b5\u03c1\u03b4\u03ce\u03bd ": {}, + "\u03a7\u03b1\u03c1\u03c4\u03cc\u03c3\u03b7\u03bc\u03bf \u03bc\u03b9\u03c3\u03b8\u03c9\u03bc\u03ac\u03c4\u03c9\u03bd": {}, + "\u03a7\u03b1\u03c1\u03c4\u03cc\u03c3\u03b7\u03bc\u03bf \u03c4\u03b9\u03bc\u03bf\u03bb\u03bf\u03b3\u03af\u03c9\u03bd (\u03b1\u03b3\u03bf\u03c1\u03ac\u03c2 \u03ba\u03b1\u03b9 \u03c0\u03ce\u03bb\u03b7\u03c3\u03b7\u03c2)": {} + }, + "\u0395\u03b9\u03c3\u03c6\u03bf\u03c1\u03ac \u039f\u0393\u0391": {}, + "\u039b\u03bf\u03b9\u03c0\u03bf\u03af \u03c6\u03cc\u03c1\u03bf\u03b9 - \u03c4\u03ad\u03bb\u03b7 \u03b5\u03be\u03c9\u03c4\u03b5\u03c1\u03b9\u03ba\u03bf\u03cd": {}, + "\u03a4\u03ad\u03bb\u03b7 \u03c3\u03c5\u03bd\u03b1\u03bb\u03bb\u03b1\u03b3\u03bc\u03b1\u03c4\u03b9\u03ba\u03ce\u03bd, \u03b4\u03b1\u03bd\u03b5\u03af\u03c9\u03bd \u03ba\u03b1\u03b9 \u03bb\u03bf\u03b9\u03c0\u03ce\u03bd \u03c0\u03c1\u03ac\u03be\u03b5\u03c9\u03bd": { + "\u03a7\u03b1\u03c1\u03c4\u03cc\u03c3\u03b7\u03bc\u03bf \u03bb\u03bf\u03b9\u03c0\u03ce\u03bd \u03c0\u03c1\u03ac\u03be\u03b5\u03c9\u03bd": {}, + "\u03a7\u03b1\u03c1\u03c4\u03cc\u03c3\u03b7\u03bc\u03bf \u03c3\u03c5\u03bd\u03b1\u03bb\u03bb\u03b1\u03b3\u03bc\u03b1\u03c4\u03b9\u03ba\u03ce\u03bd \u03ba\u03b1\u03b9 \u03b1\u03c0\u03bf\u03b4\u03b5\u03af\u03be\u03b5\u03c9\u03bd": {} + }, + "\u03a4\u03ad\u03bb\u03b7 \u03c5\u03c0\u03ad\u03c1 \u03c4\u03c1\u03af\u03c4\u03c9\u03bd \u03b5\u03c0\u03af \u03ba\u03b1\u03c4\u03b1\u03c3\u03ba\u03b5\u03c5\u03b1\u03b6\u03bf\u03bc\u03ad\u03bd\u03c9\u03bd \u03c4\u03b5\u03c7\u03bd\u03b9\u03ba\u03ce\u03bd \u03ad\u03c1\u03b3\u03c9\u03bd": {}, + "\u03a6\u03cc\u03c1\u03bf\u03b9 - \u03a4\u03ad\u03bb\u03b7 \u03ba\u03c5\u03ba\u03bb\u03bf\u03c6\u03bf\u03c1\u03af\u03b1\u03c2 \u03bc\u03b5\u03c4\u03b1\u03c6\u03bf\u03c1\u03b9\u03ba\u03ce\u03bd \u03bc\u03ad\u03c3\u03c9\u03bd": { + "\u0391\u03c5\u03c4\u03bf\u03ba\u03b9\u03bd\u03ae\u03c4\u03c9\u03bd \u03b5\u03c0\u03b9\u03b2\u03b1\u03c4\u03b9\u03ba\u03ce\u03bd": {}, + "\u0391\u03c5\u03c4\u03bf\u03ba\u03b9\u03bd\u03ae\u03c4\u03c9\u03bd \u03c6\u03bf\u03c1\u03c4\u03b7\u03b3\u03ce\u03bd": {}, + "\u0395\u03bd\u03b1\u03ad\u03c1\u03b9\u03c9\u03bd \u03bc\u03ad\u03c3\u03c9\u03bd": {}, + "\u03a0\u03bb\u03c9\u03c4\u03ce\u03bd \u03bc\u03ad\u03c3\u03c9\u03bd": {}, + "\u03a3\u03b9\u03b4\u03b7\u03c1\u03bf\u03b4\u03c1\u03bf\u03bc\u03b9\u03ba\u03ce\u03bd \u03bf\u03c7\u03b7\u03bc\u03ac\u03c4\u03c9\u03bd": {} + }, + "\u03a6\u03cc\u03c1\u03bf\u03b9 - \u03a4\u03ad\u03bb\u03b7 \u03c0\u03c1\u03bf\u03b2\u03bb\u03ad\u03c0\u03bf\u03bd\u03c4\u03b1\u03b9 \u03b1\u03c0\u03cc \u03b4\u03b9\u03b5\u03b8\u03bd\u03b5\u03af\u03c2 \u03bf\u03c1\u03b3\u03b1\u03bd\u03b9\u03c3\u03bc\u03bf\u03cd\u03c2": {}, + "\u03a6\u03cc\u03c1\u03bf\u03c2 \u03b5\u03b9\u03c3\u03bf\u03b4\u03ae\u03bc\u03b1\u03c4\u03bf\u03c2 \u03bc\u03b7 \u03c3\u03c5\u03bc\u03c8\u03b7\u03c6\u03b9\u03b6\u03cc\u03bc\u03b5\u03bd\u03bf\u03c2": { + "\u03a6\u03cc\u03c1\u03bf\u03c2 \u03b5\u03b9\u03c3\u03bf\u03b4\u03ae\u03bc\u03b1\u03c4\u03bf\u03c2 \u03bc\u03b7 \u03c3\u03c5\u03bc\u03c8\u03b7\u03c6\u03b9\u03b6\u03cc\u03bc\u03b5\u03bd\u03bf\u03c2 \u03b5\u03be\u03c9\u03c4\u03b5\u03c1\u03b9\u03ba\u03bf\u03cd": {}, + "\u03a6\u03cc\u03c1\u03bf\u03c2 \u03b5\u03b9\u03c3\u03bf\u03b4\u03ae\u03bc\u03b1\u03c4\u03bf\u03c2 \u03bc\u03b7 \u03c3\u03c5\u03bc\u03c8\u03b7\u03c6\u03b9\u03b6\u03cc\u03bc\u03b5\u03bd\u03bf\u03c2 \u03b5\u03c3\u03c9\u03c4\u03b5\u03c1\u03b9\u03ba\u03bf\u03cd": {} + } + } + }, + "\u039f\u03a1\u0393\u0391\u039d\u0399\u039a\u0391 \u0395\u03a3\u039f\u0394\u0391 \u039a\u0391\u03a4\u0391 \u0395\u0399\u0394\u039f\u03a3": { + "\u0395\u03a0\u0399\u03a7\u039f\u03a1\u0397\u0393\u0397\u03a3\u0395\u0399\u03a3 \u039a\u0391\u0399 \u0394\u0399\u0391\u03a6\u039f\u03a1\u0391 \u0395\u03a3\u039f\u0394\u0391 \u03a0\u03a9\u039b\u0397\u03a3\u0395\u03a9\u039d": { + "\u0394\u03b9\u03ac\u03c6\u03bf\u03c1\u03b1 \u03c0\u03c1\u03cc\u03c3\u03b8\u03b5\u03c4\u03b1 \u03ad\u03c3\u03bf\u03b4\u03b1 \u03c0\u03c9\u03bb\u03ae\u03c3\u03b5\u03c9\u03bd": { + "\u0388\u03c3\u03bf\u03b4\u03b1 \u03b1\u03c0\u03cc \u03bc\u03b5\u03c1\u03b9\u03ba\u03ae \u03c7\u03c1\u03b7\u03c3\u03b9\u03bc\u03bf\u03c0\u03bf\u03af\u03b7\u03c3\u03b7 \u03b5\u03b9\u03b4\u03ce\u03bd \u03c3\u03c5\u03c3\u03ba\u03b5\u03c5\u03b1\u03c3\u03af\u03b1\u03c2": {}, + "\u0391\u03c0\u03bf\u03b6\u03b7\u03bc\u03b9\u03ce\u03c3\u03b5\u03b9\u03c2 \u03b1\u03c0\u03cc \u03b1\u03b2\u03b1\u03c1\u03af\u03b5\u03c2": {}, + "\u0391\u03c0\u03bf\u03b6\u03b7\u03bc\u03b9\u03ce\u03c3\u03b5\u03b9\u03c2 \u03b1\u03c0\u03cc \u03c0\u03b5\u03bb\u03ac\u03c4\u03b5\u03c2": {} + }, + "\u0395\u03b9\u03b4\u03b9\u03ba\u03ad\u03c2 \u03b5\u03c0\u03b9\u03c7\u03bf\u03c1\u03b7\u03b3\u03ae\u03c3\u03b5\u03b9\u03c2 - \u03b5\u03c0\u03b9\u03b4\u03bf\u03c4\u03ae\u03c3\u03b5\u03b9\u03c2": { + "\u0395\u03c0\u03b9\u03b4\u03bf\u03c4\u03ae\u03c3\u03b5\u03b9\u03c2 \u039f\u0391\u0395\u0394 \u03ba.\u03bb.\u03c0.": {} + }, + "\u0395\u03c0\u03b9\u03c3\u03c4\u03c1\u03bf\u03c6\u03ad\u03c2 \u03b4\u03b1\u03c3\u03bc\u03ce\u03bd \u03ba\u03b1\u03b9 \u03bb\u03bf\u03b9\u03c0\u03ce\u03bd \u03b5\u03c0\u03b9\u03b2\u03b1\u03c1\u03cd\u03bd\u03c3\u03b5\u03c9\u03bd": {}, + "\u0395\u03c0\u03b9\u03c3\u03c4\u03c1\u03bf\u03c6\u03ad\u03c2 \u03c4\u03cc\u03ba\u03c9\u03bd \u03bb\u03cc\u03b3\u03c9 \u03b5\u03be\u03b1\u03b3\u03c9\u03b3\u03ce\u03bd ": {}, + "\u0395\u03c0\u03b9\u03c7\u03bf\u03c1\u03b7\u03b3\u03ae\u03c3\u03b5\u03b9\u03c2 \u03c0\u03c9\u03bb\u03ae\u03c3\u03b5\u03c9\u03bd": {} + }, + "\u0395\u03a3\u039f\u0394\u0391 \u039a\u0395\u03a6\u0391\u039b\u0391\u0399\u03a9\u039d": { + "\u0388\u03c3\u03bf\u03b4\u03b1 \u03c3\u03c5\u03bc\u03bc\u03b5\u03c4\u03bf\u03c7\u03ce\u03bd": { + "\u0388\u03c3\u03bf\u03b4\u03b1 \u03b1\u03c0\u03cc \u03c3\u03c5\u03bc\u03bc\u03b5\u03c4\u03bf\u03c7\u03ae \u03c3\u03b5 \u03ba\u03bf\u03b9\u03bd\u03bf\u03c0\u03c1\u03b1\u03be\u03af\u03b5\u03c2 \u03b5\u03be\u03c9\u03c4\u03b5\u03c1\u03b9\u03ba\u03bf\u03cd ": {}, + "\u0388\u03c3\u03bf\u03b4\u03b1 \u03b1\u03c0\u03cc \u03c3\u03c5\u03bc\u03bc\u03b5\u03c4\u03bf\u03c7\u03ae \u03c3\u03b5 \u03ba\u03bf\u03b9\u03bd\u03bf\u03c0\u03c1\u03b1\u03be\u03af\u03b5\u03c2 \u03b5\u03c3\u03c9\u03c4\u03b5\u03c1\u03b9\u03ba\u03bf\u03cd ": {}, + "\u0388\u03c3\u03bf\u03b4\u03b1 \u03b1\u03c0\u03cc \u03c3\u03c5\u03bc\u03bc\u03b5\u03c4\u03bf\u03c7\u03ae \u03c3\u03b5 \u03c0\u03c1\u03bf\u03c3\u03c9\u03c0\u03b9\u03ba\u03ad\u03c2 \u03b5\u03c4\u03b1\u03b9\u03c1\u03af\u03b5\u03c2 \u03b5\u03be\u03c9\u03c4\u03b5\u03c1\u03b9\u03ba\u03bf\u03cd ": {}, + "\u0388\u03c3\u03bf\u03b4\u03b1 \u03b1\u03c0\u03cc \u03c3\u03c5\u03bc\u03bc\u03b5\u03c4\u03bf\u03c7\u03ae \u03c3\u03b5 \u03c0\u03c1\u03bf\u03c3\u03c9\u03c0\u03b9\u03ba\u03ad\u03c2 \u03b5\u03c4\u03b1\u03b9\u03c1\u03af\u03b5\u03c2 \u03b5\u03c3\u03c9\u03c4\u03b5\u03c1\u03b9\u03ba\u03bf\u03cd ": {}, + "\u039b\u03bf\u03b9\u03c0\u03ac \u03ad\u03c3\u03bf\u03b4\u03b1 \u03b1\u03c0\u03cc \u03c3\u03c5\u03bc\u03bc\u03b5\u03c4\u03bf\u03c7\u03ad\u03c2": {}, + "\u039c\u03b5\u03c1\u03af\u03c3\u03bc\u03b1\u03c4\u03b1 \u03bc\u03b5\u03c4\u03bf\u03c7\u03ce\u03bd \u03b5\u03b9\u03c3\u03b7\u03b3\u03bc\u03ad\u03bd\u03c9\u03bd \u03c3\u03c4\u03bf \u03a7\u03c1\u03b7\u03bc\u03b1\u03c4\u03b9\u03c3\u03c4\u03ae\u03c1\u03b9\u03bf \u03b5\u03c4\u03b1\u03b9\u03c1\u03b9\u03ce\u03bd \u03b5\u03be\u03c9\u03c4\u03b5\u03c1\u03b9\u03ba\u03bf\u03cd": {}, + "\u039c\u03b5\u03c1\u03af\u03c3\u03bc\u03b1\u03c4\u03b1 \u03bc\u03b5\u03c4\u03bf\u03c7\u03ce\u03bd \u03b5\u03b9\u03c3\u03b7\u03b3\u03bc\u03ad\u03bd\u03c9\u03bd \u03c3\u03c4\u03bf \u03a7\u03c1\u03b7\u03bc\u03b1\u03c4\u03b9\u03c3\u03c4\u03ae\u03c1\u03b9\u03bf \u03b5\u03c4\u03b1\u03b9\u03c1\u03b9\u03ce\u03bd \u03b5\u03c3\u03c9\u03c4\u03b5\u03c1\u03b9\u03ba\u03bf\u03cd": {}, + "\u039c\u03b5\u03c1\u03af\u03c3\u03bc\u03b1\u03c4\u03b1 \u03bc\u03b5\u03c4\u03bf\u03c7\u03ce\u03bd \u03bc\u03b7 \u03b5\u03b9\u03c3\u03b7\u03b3\u03bc\u03ad\u03bd\u03c9\u03bd \u03c3\u03c4\u03bf \u03a7\u03c1\u03b7\u03bc\u03b1\u03c4\u03b9\u03c3\u03c4\u03ae\u03c1\u03b9\u03bf \u03b5\u03c4\u03b1\u03b9\u03c1\u03b9\u03ce\u03bd \u03b5\u03be\u03c9\u03c4\u03b5\u03c1.": {}, + "\u039c\u03b5\u03c1\u03af\u03c3\u03bc\u03b1\u03c4\u03b1 \u03bc\u03b5\u03c4\u03bf\u03c7\u03ce\u03bd \u03bc\u03b7 \u03b5\u03b9\u03c3\u03b7\u03b3\u03bc\u03ad\u03bd\u03c9\u03bd \u03c3\u03c4\u03bf \u03a7\u03c1\u03b7\u03bc\u03b1\u03c4\u03b9\u03c3\u03c4\u03ae\u03c1\u03b9\u03bf \u03b5\u03c4\u03b1\u03b9\u03c1\u03b9\u03ce\u03bd \u03b5\u03c3\u03c9\u03c4.": {} + }, + "\u0388\u03c3\u03bf\u03b4\u03b1 \u03c7\u03c1\u03b5\u03bf\u03b3\u03c1\u03ac\u03c6\u03c9\u03bd": { + "\u0388\u03c3\u03bf\u03b4\u03b1 \u03bb\u03bf\u03b9\u03c0\u03ce\u03bd \u03c7\u03c1\u03b5\u03bf\u03b3\u03c1\u03ac\u03c6\u03c9\u03bd \u03b5\u03c3\u03c9\u03c4\u03b5\u03c1\u03b9\u03ba\u03bf\u03cd": {}, + "\u0388\u03c3\u03bf\u03b4\u03b1 \u03bf\u03bc\u03bf\u03bb\u03bf\u03b3\u03b9\u03ce\u03bd \u03b1\u03bb\u03bb\u03bf\u03b4\u03b1\u03c0\u03ce\u03bd \u03b4\u03b1\u03bd\u03b5\u03af\u03c9\u03bd": {}, + "\u0388\u03c3\u03bf\u03b4\u03b1 \u03bf\u03bc\u03bf\u03bb\u03bf\u03b3\u03b9\u03ce\u03bd \u03b5\u03bb\u03bb\u03b7\u03bd\u03b9\u03ba\u03ce\u03bd \u03b4\u03b1\u03bd\u03b5\u03af\u03c9\u03bd": {}, + "\u039c\u03b5\u03c1\u03af\u03b4\u03b9\u03b1 \u03bc\u03b5\u03c1\u03b9\u03b4\u03af\u03c9\u03bd \u03b1\u03bc\u03bf\u03b9\u03b2\u03b1\u03af\u03c9\u03bd \u03ba\u03b5\u03c6\u03b1\u03bb\u03b1\u03af\u03c9\u03bd \u03b5\u03c3\u03c9\u03c4\u03b5\u03c1\u03b9\u03ba\u03bf\u03cd": {}, + "\u039c\u03b5\u03c1\u03af\u03c3\u03bc\u03b1\u03c4\u03b1 \u03bc\u03b5\u03c4\u03bf\u03c7\u03ce\u03bd \u03b5\u03b9\u03c3\u03b7\u03b3\u03bc\u03ad\u03bd\u03c9\u03bd \u03c3\u03c4\u03bf \u03a7\u03c1\u03b7\u03bc\u03b1\u03c4\u03b9\u03c3\u03c4\u03ae\u03c1\u03b9\u03bf \u03b5\u03c4\u03b1\u03b9\u03c1\u03b9\u03ce\u03bd \u03b5\u03be\u03c9\u03c4\u03b5\u03c1\u03b9\u03ba\u03bf\u03cd": {}, + "\u039c\u03b5\u03c1\u03af\u03c3\u03bc\u03b1\u03c4\u03b1 \u03bc\u03b5\u03c4\u03bf\u03c7\u03ce\u03bd \u03b5\u03b9\u03c3\u03b7\u03b3\u03bc\u03ad\u03bd\u03c9\u03bd \u03c3\u03c4\u03bf \u03a7\u03c1\u03b7\u03bc\u03b1\u03c4\u03b9\u03c3\u03c4\u03ae\u03c1\u03b9\u03bf \u03b5\u03c4\u03b1\u03b9\u03c1\u03b9\u03ce\u03bd \u03b5\u03c3\u03c9\u03c4\u03b5\u03c1\u03b9\u03ba\u03bf\u03cd": {}, + "\u039c\u03b5\u03c1\u03af\u03c3\u03bc\u03b1\u03c4\u03b1 \u03bc\u03b5\u03c4\u03bf\u03c7\u03ce\u03bd \u03bc\u03b7 \u03b5\u03b9\u03c3\u03b7\u03b3\u03bc\u03ad\u03bd\u03c9\u03bd \u03c3\u03c4\u03bf \u03a7\u03c1\u03b7\u03bc\u03b1\u03c4\u03b9\u03c3\u03c4\u03ae\u03c1\u03b9\u03bf \u03b5\u03c4\u03b1\u03b9\u03c1\u03b9\u03ce\u03bd \u03b5\u03be\u03c9\u03c4\u03b5\u03c1.": {}, + "\u039c\u03b5\u03c1\u03af\u03c3\u03bc\u03b1\u03c4\u03b1 \u03bc\u03b5\u03c4\u03bf\u03c7\u03ce\u03bd \u03bc\u03b7 \u03b5\u03b9\u03c3\u03b7\u03b3\u03bc\u03ad\u03bd\u03c9\u03bd \u03c3\u03c4\u03bf \u03a7\u03c1\u03b7\u03bc\u03b1\u03c4\u03b9\u03c3\u03c4\u03ae\u03c1\u03b9\u03bf \u03b5\u03c4\u03b1\u03b9\u03c1\u03b9\u03ce\u03bd \u03b5\u03c3\u03c9\u03c4.": {}, + "\u03a4\u03cc\u03ba\u03bf\u03b9 \u03b5\u03bd\u03c4\u03cc\u03ba\u03c9\u03bd \u03b3\u03c1\u03b1\u03bc\u03bc\u03b1\u03c4\u03af\u03c9\u03bd \u0395\u03bb\u03bb\u03b7\u03bd\u03b9\u03ba\u03bf\u03cd \u0394\u03b7\u03bc\u03bf\u03c3\u03af\u03bf\u03c5": {} + }, + "\u0394\u03b5\u03b4\u03bf\u03c5\u03bb\u03b5\u03c5\u03bc\u03ad\u03bd\u03bf\u03b9 \u03c4\u03cc\u03ba\u03bf\u03b9 \u03b3\u03c1\u03b1\u03bc\u03bc\u03b1\u03c4\u03af\u03c9\u03bd \u03b5\u03b9\u03c3\u03c0\u03c1\u03b1\u03ba\u03c4\u03ad\u03c9\u03bd": {}, + "\u0394\u03b9\u03b1\u03c6\u03bf\u03c1\u03ad\u03c2 (\u03ba\u03ad\u03c1\u03b4\u03b7) \u03b1\u03c0\u03cc \u03c0\u03ce\u03bb\u03b7\u03c3\u03b7 \u03c3\u03c5\u03bc\u03bc\u03b5\u03c4\u03bf\u03c7\u03ce\u03bd \u03ba\u03b1\u03b9 \u03c7\u03c1\u03b5\u03bf\u03b3\u03c1\u03ac\u03c6\u03c9\u03bd": { + "\u0394\u03b9\u03b1\u03c6\u03bf\u03c1\u03ad\u03c2 (\u03ba\u03ad\u03c1\u03b4\u03b7) \u03b1\u03c0\u03cc \u03c0\u03ce\u03bb\u03b7\u03c3\u03b7 \u03c3\u03c5\u03bc\u03bc\u03b5\u03c4\u03bf\u03c7\u03ce\u03bd": {}, + "\u0394\u03b9\u03b1\u03c6\u03bf\u03c1\u03ad\u03c2 (\u03ba\u03ad\u03c1\u03b4\u03b7) \u03b1\u03c0\u03cc \u03c0\u03ce\u03bb\u03b7\u03c3\u03b7 \u03c3\u03c5\u03bc\u03bc\u03b5\u03c4\u03bf\u03c7\u03ce\u03bd \u03c3\u03b5 \u03bb\u03bf\u03b9\u03c0\u03ad\u03c2 \u03c0\u03bb\u03b7\u03bd \u0391\u0395 \u03b5\u03c0\u03b9\u03c7\u03b5\u03b9\u03c1\u03ae\u03c3\u03b5\u03b9\u03c2": {}, + "\u0394\u03b9\u03b1\u03c6\u03bf\u03c1\u03ad\u03c2 (\u03ba\u03ad\u03c1\u03b4\u03b7) \u03b1\u03c0\u03cc \u03c0\u03ce\u03bb\u03b7\u03c3\u03b7 \u03c7\u03c1\u03b5\u03bf\u03b3\u03c1\u03ac\u03c6\u03c9\u03bd": {} + }, + "\u039b\u03bf\u03b9\u03c0\u03ac \u03ad\u03c3\u03bf\u03b4\u03b1 \u03ba\u03b5\u03c6\u03b1\u03bb\u03b1\u03af\u03c9\u03bd": { + "\u0395\u03ba\u03c0\u03c4\u03ce\u03c3\u03b5\u03b9\u03c2 \u03b1\u03c0\u03cc \u03b5\u03c6\u03ac\u03c0\u03b1\u03be \u03b5\u03be\u03cc\u03c6\u03bb\u03b7\u03c3\u03b7 \u03c6\u03cc\u03c1\u03c9\u03bd \u03ba\u03b1\u03b9 \u03c4\u03b5\u03bb\u03ce\u03bd (\u0393\u03bd. 1022/88)": {} + }, + "\u039b\u03bf\u03b9\u03c0\u03bf\u03af \u03c0\u03b9\u03c3\u03c4\u03c9\u03c4\u03b9\u03ba\u03bf\u03af \u03c4\u03cc\u03ba\u03bf\u03b9": { + "\u039b\u03bf\u03b9\u03c0\u03bf\u03af \u03c0\u03b9\u03c3\u03c4\u03c9\u03c4\u03b9\u03ba\u03bf\u03af \u03c4\u03cc\u03ba\u03bf\u03b9": {}, + "\u03a4\u03cc\u03ba\u03bf\u03b9 \u03ba\u03b1\u03c4\u03b1\u03b8\u03ad\u03c3\u03b5\u03c9\u03bd \u03a4\u03b1\u03bc\u03b9\u03b5\u03c5\u03c4\u03b7\u03c1\u03af\u03bf\u03c5 \u03b5\u03c3\u03c9\u03c4\u03b5\u03c1\u03b9\u03ba\u03bf\u03cd": {}, + "\u03a4\u03cc\u03ba\u03bf\u03b9 \u03ba\u03b1\u03c4\u03b1\u03b8\u03ad\u03c3\u03b5\u03c9\u03bd \u03a4\u03c1\u03b1\u03c0\u03b5\u03b6\u03ce\u03bd \u03b5\u03c3\u03c9\u03c4\u03b5\u03c1\u03b9\u03ba\u03bf\u03cd": {}, + "\u03a4\u03cc\u03ba\u03bf\u03b9 \u03ba\u03b1\u03c4\u03b1\u03b8\u03ad\u03c3\u03b5\u03c9\u03bd \u03b5\u03be\u03c9\u03c4\u03b5\u03c1\u03b9\u03ba\u03bf\u03cd": {}, + "\u03a4\u03cc\u03ba\u03bf\u03b9 \u03c4\u03c1\u03b5\u03c7\u03bf\u03cd\u03bc\u03b5\u03bd\u03c9\u03bd \u03bb\u03bf\u03b3\u03b1\u03c1\u03b9\u03b1\u03c3\u03bc\u03ce\u03bd \u03c0\u03b5\u03bb\u03b1\u03c4\u03ce\u03bd": {}, + "\u03a4\u03cc\u03ba\u03bf\u03b9 \u03c7\u03bf\u03c1\u03b7\u03b3\u03bf\u03c5\u03bc\u03ad\u03bd\u03c9\u03bd \u03b4\u03b1\u03bd\u03b5\u03af\u03c9\u03bd": {} + } + }, + "\u0395\u03a3\u039f\u0394\u0391 \u03a0\u0391\u03a1\u0395\u03a0\u039f\u039c\u0395\u039d\u03a9\u039d \u0391\u03a3\u03a7\u039f\u039b\u0399\u03a9\u039d": { + "\u0388\u03c3\u03bf\u03b4\u03b1 \u03b1\u03c0\u03cc \u03c0\u03b1\u03c1\u03bf\u03c7\u03ae \u03c5\u03c0\u03b7\u03c1\u03b5\u03c3\u03b9\u03ce\u03bd \u03c3\u03b5 \u03c4\u03c1\u03af\u03c4\u03bf\u03c5\u03c2": { + "\u0388\u03c3\u03bf\u03b4\u03b1 \u03b1\u03c0\u03cc \u03b5\u03c0\u03b5\u03be\u03b5\u03c1\u03b3\u03b1\u03c3\u03af\u03b1 (FAGON) \u03c0\u03c1\u03bf\u03ca\u03cc\u03bd\u03c4\u03c9\u03bd - \u03c5\u03bb\u03b9\u03ba\u03ce\u03bd \u03c4\u03c1\u03af\u03c4\u03c9\u03bd": {}, + "\u0388\u03c3\u03bf\u03b4\u03b1 \u03b1\u03c0\u03cc \u03b5\u03c0\u03b9\u03c3\u03ba\u03b5\u03c5\u03ad\u03c2 \u03b1\u03b3\u03b1\u03b8\u03ce\u03bd \u03c4\u03c1\u03af\u03c4\u03c9\u03bd": {}, + "\u0388\u03c3\u03bf\u03b4\u03b1 \u03b1\u03c0\u03cc \u03bc\u03b5\u03bb\u03ad\u03c4\u03b5\u03c2 - \u03b5\u03c1\u03b5\u03c5\u03bd\u03ce\u03bd \u03b3\u03b9\u03b1 \u03bb\u03bf\u03b3\u03b1\u03c1\u03b9\u03b1\u03c3\u03bc\u03cc \u03c4\u03c1\u03af\u03c4\u03c9\u03bd": {}, + "\u0388\u03c3\u03bf\u03b4\u03b1 \u03b1\u03c0\u03cc \u03c0\u03b1\u03c1\u03bf\u03c7\u03ae \u03c5\u03c0\u03b7\u03c1\u03b5\u03c3\u03b9\u03ce\u03bd \u03bb\u03bf\u03b3\u03b9\u03c3\u03c4\u03b7\u03c1\u03af\u03bf\u03c5": {}, + "\u0388\u03c3\u03bf\u03b4\u03b1 \u03b1\u03c0\u03cc \u03c0\u03b1\u03c1\u03bf\u03c7\u03ae \u03c5\u03c0\u03b7\u03c1\u03b5\u03c3\u03b9\u03ce\u03bd \u03c3\u03b5 \u03c0\u03c1\u03c9\u03c4\u03bf\u03b2\u03ac\u03b8\u03bc\u03b9\u03bf\u03c5\u03c2 \u03a3\u03c5\u03bd\u03b5\u03c4\u03b1\u03b9\u03c1\u03b9\u03c3\u03bc\u03bf\u03cd\u03c2": {}, + "\u039b\u03bf\u03b9\u03c0\u03ac \u03ad\u03c3\u03bf\u03b4\u03b1 \u03b1\u03c0\u03cc \u03c0\u03b1\u03c1\u03bf\u03c7\u03ae \u03c5\u03c0\u03b7\u03c1\u03b5\u03c3\u03b9\u03ce\u03bd \u03c3\u03c4\u03bf \u03c0\u03c1\u03bf\u03c3\u03c9\u03c0\u03b9\u03ba\u03cc": {} + }, + "\u0388\u03c3\u03bf\u03b4\u03b1 \u03b1\u03c0\u03cc \u03c0\u03b1\u03c1\u03bf\u03c7\u03ae \u03c5\u03c0\u03b7\u03c1\u03b5\u03c3\u03b9\u03ce\u03bd \u03c3\u03c4\u03bf \u03c0\u03c1\u03bf\u03c3\u03c9\u03c0\u03b9\u03ba\u03cc": {}, + "\u0388\u03c3\u03bf\u03b4\u03b1 \u03b1\u03c0\u03cc \u03c0\u03c1\u03bf\u03bd\u03cc\u03bc\u03b9\u03b1 \u03ba\u03b1\u03b9 \u03b4\u03b9\u03bf\u03b9\u03ba\u03b7\u03c4\u03b9\u03ba\u03ad\u03c2 \u03c0\u03b1\u03c1\u03b1\u03c7\u03c9\u03c1\u03ae\u03c3\u03b5\u03b9\u03c2": {}, + "\u0395\u03b9\u03c3\u03c0\u03c1\u03b1\u03c4\u03c4\u03cc\u03bc\u03b5\u03bd\u03b1 \u03ad\u03be\u03bf\u03b4\u03b1 \u03b1\u03c0\u03bf\u03c3\u03c4\u03bf\u03bb\u03ae\u03c2 \u03b1\u03b3\u03b1\u03b8\u03ce\u03bd": {}, + "\u0395\u03bd\u03bf\u03af\u03ba\u03b9\u03b1 \u03b1\u03c3\u03c9\u03bc\u03ac\u03c4\u03c9\u03bd \u03b1\u03ba\u03b9\u03bd\u03b7\u03c4\u03bf\u03c0\u03bf\u03b9\u03ae\u03c3\u03b5\u03c9\u03bd": {}, + "\u0395\u03bd\u03bf\u03af\u03ba\u03b9\u03b1 \u03b5\u03b4\u03b1\u03c6\u03b9\u03ba\u03ce\u03bd \u03b5\u03ba\u03c4\u03ac\u03c3\u03b5\u03c9\u03bd": {}, + "\u0395\u03bd\u03bf\u03af\u03ba\u03b9\u03b1 \u03b5\u03c0\u03af\u03c0\u03bb\u03c9\u03bd \u03ba\u03b1\u03b9 \u03bb\u03bf\u03b9\u03c0\u03bf\u03cd \u03b5\u03be\u03bf\u03c0\u03bb\u03b9\u03c3\u03bc\u03bf\u03cd": {}, + "\u0395\u03bd\u03bf\u03af\u03ba\u03b9\u03b1 \u03ba\u03c4\u03b9\u03c1\u03af\u03c9\u03bd - \u03c4\u03b5\u03c7\u03bd\u03b9\u03ba\u03ce\u03bd \u03ad\u03c1\u03b3\u03c9\u03bd": {}, + "\u0395\u03bd\u03bf\u03af\u03ba\u03b9\u03b1 \u03bc\u03b5\u03c4\u03b1\u03c6\u03bf\u03c1\u03b9\u03ba\u03ce\u03bd \u03bc\u03ad\u03c3\u03c9\u03bd": {}, + "\u0395\u03bd\u03bf\u03af\u03ba\u03b9\u03b1 \u03bc\u03b7\u03c7\u03b1\u03bd\u03b7\u03bc\u03ac\u03c4\u03c9\u03bd - \u03c4\u03b5\u03c7\u03bd\u03b9\u03ba\u03ce\u03bd \u03b5\u03b3\u03ba\u03b1\u03c4/\u03c3\u03b5\u03c9\u03bd \u2013 \u03bb\u03bf\u03b9\u03c0\u03bf\u03cd \u03bc\u03b7\u03c7\u03b1\u03bd\u03bf\u03bb.\u03b5\u03be\u03bf\u03c0\u03bb\u03b9\u03c3\u03bc\u03bf\u03cd": {}, + "\u03a0\u03c1\u03bf\u03bc\u03ae\u03b8\u03b5\u03b9\u03b5\u03c2 - \u039c\u03b5\u03c3\u03b9\u03c4\u03b5\u03af\u03b5\u03c2 ": { + "\u039b\u03bf\u03b9\u03c0\u03ad\u03c2 \u03c0\u03c1\u03bf\u03bc\u03ae\u03b8\u03b5\u03b9\u03b5\u03c2 \u03ba\u03b1\u03b9 \u03bc\u03b5\u03c3\u03b9\u03c4\u03b5\u03af\u03b5\u03c2": {}, + "\u03a0\u03c1\u03bf\u03bc\u03ae\u03b8\u03b5\u03b9\u03b5\u03c2 \u03b1\u03c0\u03cc \u03b1\u03b3\u03bf\u03c1\u03ad\u03c2 \u03b3\u03b9\u03b1 \u03bb\u03bf\u03b3\u03b1\u03c1\u03b9\u03b1\u03c3\u03bc\u03cc \u03c4\u03c1\u03af\u03c4\u03c9\u03bd": {}, + "\u03a0\u03c1\u03bf\u03bc\u03ae\u03b8\u03b5\u03b9\u03b5\u03c2 \u03b1\u03c0\u03cc \u03c0\u03c9\u03bb\u03ae\u03c3\u03b5\u03b9\u03c2 \u03b3\u03b9\u03b1 \u03bb\u03bf\u03b3\u03b1\u03c1\u03b9\u03b1\u03c3\u03bc\u03cc \u03c4\u03c1\u03af\u03c4\u03c9\u03bd": {} + } + }, + "\u0399\u0394\u0399\u039f\u03a0\u0391\u03a1\u0391\u0393\u03a9\u0393\u0397 \u03a0\u0391\u0393\u0399\u03a9\u039d - \u03a4\u0395\u039a\u039c\u0391\u03a1\u03a4\u0391 \u0395\u03a3\u039f\u0394\u0391 \u0391\u03a0\u039f \u0391\u03a5\u03a4\u039f\u03a0\u0391\u03a1\u0391\u0394\u039f\u03a3\u0395\u0399\u03a3 \u0397 \u039a\u0391\u03a4\u0391\u03a3\u03a4\u03a1\u039f\u03a6\u0395\u03a3 \u0391\u03a0\u039f\u0398\u0395\u039c\u0391\u03a4\u03a9\u039d": { + "\u0391\u03be\u03af\u03b1 \u03ba\u03b1\u03c4\u03b1\u03c3\u03c4\u03c1\u03b1\u03c6\u03ad\u03bd\u03c4\u03c9\u03bd \u03b1\u03ba\u03b1\u03c4\u03b1\u03bb\u03bb\u03ae\u03bb\u03c9\u03bd \u03b1\u03c0\u03bf\u03b8\u03b5\u03bc\u03ac\u03c4\u03c9\u03bd": { + "\u0391\u03be\u03af\u03b1 \u03ba\u03b1\u03c4\u03b5\u03c3\u03c4\u03c1\u03b1\u03bc\u03bc\u03ad\u03bd\u03c9\u03bd \u03b5\u03bc\u03c0\u03bf\u03c1\u03b5\u03c5\u03bc\u03ac\u03c4\u03c9\u03bd \u03bc\u03b5 18%": {} + }, + "\u0399\u03b4\u03b9\u03bf\u03c0\u03b1\u03c1\u03b1\u03b3\u03c9\u03b3\u03ae \u03ba\u03b1\u03b9 \u03b2\u03b5\u03bb\u03c4\u03b9\u03ce\u03c3\u03b5\u03b9\u03c2 \u03c0\u03b1\u03b3\u03af\u03c9\u03bd": { + "\u0388\u03c0\u03b9\u03c0\u03bb\u03b1 \u03ba\u03b1\u03b9 \u03bb\u03bf\u03b9\u03c0\u03bf\u03cd \u03b5\u03be\u03bf\u03c0\u03bb\u03b9\u03c3\u03bc\u03bf\u03cd": {}, + "\u0391\u03ba\u03b9\u03bd\u03b7\u03c4\u03bf\u03c0\u03bf\u03b9\u03ae\u03c3\u03b5\u03c9\u03bd \u03c5\u03c0\u03cc \u03b5\u03ba\u03c4\u03ad\u03bb\u03b5\u03c3\u03b7": {}, + "\u0391\u03c3\u03ce\u03bc\u03b1\u03c4\u03c9\u03bd \u03b1\u03ba\u03b9\u03bd\u03b7\u03c4\u03bf\u03c0\u03bf\u03b9\u03ae\u03c3\u03b5\u03c9\u03bd \u03ba\u03b1\u03b9 \u03b5\u03be\u03cc\u03b4\u03c9\u03bd \u03c0\u03bf\u03bb\u03c5\u03b5\u03c4\u03bf\u03cd\u03c2 \u03b1\u03c0\u03cc\u03c3\u03b2\u03b5\u03c3\u03b7\u03c2": {}, + "\u0395\u03b4\u03b1\u03c6\u03b9\u03ba\u03ce\u03bd \u03b5\u03ba\u03c4\u03ac\u03c3\u03b5\u03c9\u03bd": {}, + "\u0399\u03b4\u03b9\u03bf\u03c0\u03b1\u03c1\u03b1\u03b3\u03c9\u03b3\u03ae \u03b6\u03ce\u03c9\u03bd \u03b3\u03b9\u03b1 \u03c0\u03ac\u03b3\u03b9\u03b1 \u03b5\u03ba\u03bc\u03b5\u03c4\u03ac\u03bb\u03bb\u03b5\u03c5\u03c3\u03b7": {}, + "\u039a\u03c4\u03b9\u03c1\u03af\u03c9\u03bd - \u0395\u03b3\u03ba\u03b1\u03c4\u03b1\u03c3\u03c4\u03ac\u03c3\u03b5\u03c9\u03bd \u03ba\u03c4\u03b9\u03c1\u03af\u03c9\u03bd - \u03a4\u03b5\u03c7\u03bd\u03b9\u03ba\u03ce\u03bd \u03ad\u03c1\u03b3\u03c9\u03bd": {}, + "\u039c\u03b5\u03c4\u03b1\u03c6\u03bf\u03c1\u03b9\u03ba\u03ce\u03bd \u03bc\u03ad\u03c3\u03c9\u03bd": {}, + "\u039c\u03b7\u03c7\u03b1\u03bd\u03b7\u03bc\u03ac\u03c4\u03c9\u03bd - \u03c4\u03b5\u03c7\u03bd\u03b9\u03ba\u03ce\u03bd \u03b5\u03b3\u03ba\u03b1\u03c4\u03b1\u03c3\u03c4\u03ac\u03c3\u03b5\u03c9\u03bd - \u039b\u03bf\u03b9\u03c0\u03bf\u03cd \u03bc\u03b7\u03c7\u03b1\u03bd\u03bf\u03bb\u03bf\u03b3\u03b9\u03ba\u03bf\u03cd \u03b5\u03be\u03bf\u03c0\u03bb\u03b9\u03c3\u03bc\u03bf\u03cd": {} + }, + "\u03a4\u03b5\u03ba\u03bc\u03b1\u03c1\u03c4\u03ac \u03ad\u03c3\u03bf\u03b4\u03b1 \u03b1\u03c0\u03cc \u03b9\u03b4\u03b9\u03cc\u03c7\u03c1\u03b7\u03c3\u03b7 \u03b1\u03c0\u03bf\u03b8\u03b5\u03bc\u03ac\u03c4\u03c9\u03bd (\u0393\u03bd\u03c9\u03bc. 1129/89)": { + "\u0391\u03be\u03af\u03b1 \u03b4\u03c9\u03c1\u03b5\u03ce\u03bd \u03b1\u03c0\u03bf\u03b8\u03b5\u03bc\u03ac\u03c4\u03c9\u03bd \u03b3\u03b9\u03b1 \u03ba\u03bf\u03b9\u03bd\u03c9\u03c6\u03b5\u03bb\u03b5\u03af\u03c2 \u03c3\u03ba\u03bf\u03c0\u03bf\u03cd\u03c2.": {}, + "\u0391\u03be\u03af\u03b1 \u03b9\u03b4\u03b9\u03bf\u03c7\u03c1\u03b7\u03c3\u03b9\u03bc\u03bf\u03c0\u03bf\u03b9\u03bf\u03c5\u03bc\u03ad\u03bd\u03c9\u03bd \u03b1\u03c0\u03bf\u03b8\u03b5\u03bc\u03ac\u03c4\u03c9\u03bd \u03c9\u03c2 \u03c0\u03b1\u03b3\u03af\u03c9\u03bd": {}, + "\u0391\u03be\u03af\u03b1 \u03c3\u03b7\u03bc\u03b1\u03bd\u03c4\u03b9\u03ba\u03ce\u03bd \u03b4\u03c9\u03c1\u03b5\u03ce\u03bd \u03b1\u03c0\u03bf\u03b8\u03b5\u03bc\u03ac\u03c4\u03c9\u03bd \u03b3\u03b9\u03b1 \u03ba\u03bf\u03b9\u03bd\u03c9\u03c6\u03b5\u03bb\u03b5\u03af\u03c2 \u03c3\u03ba\u03bf\u03c0\u03bf\u03cd\u03c2.": {}, + "\u0391\u03be\u03af\u03b1 \u03c7\u03bf\u03c1\u03b7\u03b3\u03bf\u03c5\u03bc\u03ad\u03bd\u03c9\u03bd \u03b1\u03c0\u03bf\u03b8\u03b5\u03bc\u03ac\u03c4\u03c9\u03bd": {}, + "\u0391\u03be\u03af\u03b1 \u03c7\u03bf\u03c1\u03b7\u03b3\u03bf\u03c5\u03bc\u03ad\u03bd\u03c9\u03bd \u03b4\u03b5\u03b9\u03b3\u03bc\u03ac\u03c4\u03c9\u03bd": {}, + "\u0396\u03b7\u03bc\u03af\u03b5\u03c2 \u03b1\u03c0\u03cc \u03b1\u03c0\u03ce\u03bb\u03b5\u03b9\u03b1 \u03ae \u03ba\u03bb\u03bf\u03c0\u03ae \u03b1\u03bd\u03b1\u03c3\u03c6\u03b1\u03bb\u03af\u03c3\u03c4\u03c9\u03bd \u03b1\u03c0\u03bf\u03b8\u03b5\u03bc\u03ac\u03c4\u03c9\u03bd": {}, + "\u0396\u03b7\u03bc\u03b9\u03ad\u03c2 \u03b1\u03c0\u03cc \u03ba\u03b1\u03c4\u03b1\u03c3\u03c4\u03c1\u03bf\u03c6\u03ae \u03b1\u03bd\u03b1\u03c3\u03c6\u03b1\u03bb\u03af\u03c3\u03c4\u03c9\u03bd \u03b1\u03c0\u03bf\u03b8\u03b5\u03bc\u03ac\u03c4\u03c9\u03bd": {} + }, + "\u03a7\u03c1\u03b7\u03c3\u03b9\u03bc\u03bf\u03c0\u03bf\u03b9\u03b7\u03bc\u03ad\u03bd\u03b5\u03c2 \u03c0\u03c1\u03bf\u03b2\u03bb\u03ad\u03c8\u03b5\u03b9\u03c2 \u03c0\u03c1\u03bf\u03c2 \u03ba\u03ac\u03bb\u03c5\u03c8\u03b7 \u03b5\u03be\u03cc\u03b4\u03c9\u03bd \u03b5\u03ba\u03bc\u03b5\u03c4\u03ac\u03bb\u03bb\u03b5\u03c5\u03c3\u03b7\u03c2": { + "\u039b\u03bf\u03b9\u03c0\u03ad\u03c2 \u03c0\u03c1\u03bf\u03b2\u03bb\u03ad\u03c8\u03b5\u03b9\u03c2 \u03b5\u03ba\u03bc\u03b5\u03c4\u03ac\u03bb\u03bb\u03b5\u03c5\u03c3\u03b7\u03c2": {}, + "\u03a0\u03c1\u03bf\u03b2\u03bb\u03ad\u03c8\u03b5\u03b9\u03c2 \u03b3\u03b9\u03b1 \u03b1\u03c0\u03bf\u03b6\u03b7\u03bc\u03af\u03c9\u03c3\u03b7 \u03c0\u03c1\u03bf\u03c3\u03c9\u03c0\u03b9\u03ba\u03bf\u03cd \u03bb\u03cc\u03b3\u03c9 \u03b5\u03be\u03cc\u03b4\u03bf\u03c5 \u03b1\u03c0\u03cc \u03c4\u03b7\u03bd \u03c5\u03c0\u03b7\u03c1\u03b5\u03c3\u03af\u03b1": {} + } + }, + "\u039f\u03a1\u0393\u0391\u039d\u0399\u039a\u0391 \u0395\u03a3\u039f\u0394\u0391 \u039a\u0391\u03a4\u0391 \u0395\u0399\u0394\u039f\u03a3 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\u03c0\u03c9\u03bb\u03ae\u03c3\u03b5\u03c9\u03bd": {}, + "\u0395\u03ba\u03c0\u03c4\u03ce\u03c3\u03b5\u03b9\u03c2 \u03c0\u03c9\u03bb\u03ae\u03c3\u03b5\u03c9\u03bd": {}, + "\u0395\u03c0\u03b9\u03c3\u03c4\u03c1\u03bf\u03c6\u03ad\u03c2 \u03c0\u03c9\u03bb\u03ae\u03c3\u03b5\u03c9\u03bd": {}, + "\u039c\u03b7 \u03b4\u03b5\u03b4\u03bf\u03c5\u03bb\u03b5\u03c5\u03bc\u03ad\u03bd\u03bf\u03b9 \u03c4\u03cc\u03ba\u03bf\u03b9 \u03b3\u03c1\u03b1\u03bc\u03bc\u03b1\u03c4\u03af\u03c9\u03bd \u03b5\u03b9\u03c3\u03c0\u03c1\u03b1\u03ba\u03c4\u03ad\u03c9\u03bd": {}, + "\u03a0\u03c9\u03bb\u03ae\u03c3\u03b5\u03b9\u03c2 \u03c3\u03c4\u03bf \u03b5\u03c3\u03c9\u03c4\u03b5\u03c1\u03b9\u03ba\u03cc": { + "\u03a0\u03c9\u03bb\u03ae\u03c3\u03b5\u03b9\u03c2 \u03bb\u03b9\u03b1\u03bd\u03b9\u03ba\u03ce\u03c2 \u03bc\u03b5 8%": {}, + "\u03a0\u03c9\u03bb\u03ae\u03c3\u03b5\u03b9\u03c2 \u03c7\u03bf\u03bd\u03b4\u03c1\u03b9\u03ba\u03ce\u03c2 \u03bc\u03b5 18%": {}, + "\u03a0\u03c9\u03bb\u03ae\u03c3\u03b5\u03b9\u03c2 \u03c7\u03bf\u03bd\u03b4\u03c1\u03b9\u03ba\u03ce\u03c2 \u03bc\u03b5 8%": {} + } + }, + "\u03a0\u03a9\u039b\u0397\u03a3\u0395\u0399\u03a3 \u039b\u039f\u0399\u03a0\u03a9\u039d \u0391\u03a0\u039f\u0398\u0395\u039c\u0391\u03a4\u03a9\u039d \u039a\u0391\u0399 \u0391\u03a7\u03a1\u0397\u03a3\u03a4\u039f\u03a5 \u03a5\u039b\u0399\u039a\u039f\u03a5": { + "\u0391\u03c3\u03c6\u03b1\u03bb\u03b9\u03c3\u03c4\u03b9\u03ba\u03ae \u03b1\u03c0\u03bf\u03b6\u03b7\u03bc\u03af\u03c9\u03c3\u03b7 \u03ba\u03b1\u03c4\u03b5\u03c3\u03c4\u03c1\u03b1\u03c6\u03ad\u03bd\u03c4\u03c9\u03bd \u03b1\u03c0\u03bf\u03b8\u03b5\u03bc\u03ac\u03c4\u03c9\u03bd": {}, + "\u0391\u03c3\u03c6\u03b1\u03bb\u03b9\u03c3\u03c4\u03b9\u03ba\u03ae \u03b1\u03c0\u03bf\u03b6\u03b7\u03bc\u03af\u03c9\u03c3\u03b7 \u03ba\u03bb\u03b1\u03c0\u03ad\u03bd\u03c4\u03c9\u03bd \u03ae \u03b1\u03c0\u03bf\u03bb\u03b5\u03c3\u03b8\u03ad\u03bd\u03c4\u03c9\u03bd \u03b1\u03c0\u03bf\u03b8\u03b5\u03bc\u03ac\u03c4\u03c9\u03bd": {}, + "\u0394\u03b9\u03ac\u03bc\u03b5\u03c3\u03bf\u03c2 \u03bb\u03bf\u03b3\u03b1\u03c1\u03b9\u03b1\u03c3\u03bc\u03cc\u03c2 \u03c0\u03c9\u03bb\u03ae\u03c3\u03b5\u03c9\u03bd": {}, + "\u0395\u03ba\u03c0\u03c4\u03ce\u03c3\u03b5\u03b9\u03c2 \u03c0\u03c9\u03bb\u03ae\u03c3\u03b5\u03c9\u03bd": {}, + "\u0395\u03c0\u03b9\u03c3\u03c4\u03c1\u03bf\u03c6\u03ad\u03c2 \u03c0\u03c9\u03bb\u03ae\u03c3\u03b5\u03c9\u03bd": {}, + "\u039c\u03b7 \u03b4\u03b5\u03b4\u03bf\u03c5\u03bb\u03b5\u03c5\u03bc\u03ad\u03bd\u03bf\u03b9 \u03c4\u03cc\u03ba\u03bf\u03b9 \u03b3\u03c1\u03b1\u03bc\u03bc\u03b1\u03c4\u03af\u03c9\u03bd \u03b5\u03b9\u03c3\u03c0\u03c1\u03b1\u03ba\u03c4\u03ad\u03c9\u03bd": {}, + "\u03a0\u03c1\u03bf\u03cb\u03c0\u03bf\u03bb\u03bf\u03b3\u03b9\u03c3\u03bc\u03ad\u03bd\u03b5\u03c2 \u03c0\u03c9\u03bb\u03ae\u03c3\u03b5\u03b9\u03c2 \u03bb\u03bf\u03b9\u03c0\u03ce\u03bd \u03b1\u03c0\u03bf\u03b8\u03b5\u03bc\u03ac\u03c4\u03c9\u03bd \u03ba\u03b1\u03b9 \u03ac\u03c7\u03c1\u03b7\u03c3\u03c4\u03bf\u03c5 \u03c5\u03bb\u03b9\u03ba\u03bf\u03cd": {}, + "\u03a0\u03c9\u03bb\u03ae\u03c3\u03b5\u03b9\u03c2 \u03ac\u03c7\u03c1\u03b7\u03c3\u03c4\u03bf\u03c5 \u03c5\u03bb\u03b9\u03ba\u03bf\u03cd": {}, + "\u03a0\u03c9\u03bb\u03ae\u03c3\u03b5\u03b9\u03c2 \u03b1\u03bd\u03b1\u03bb\u03c9\u03c3\u03af\u03bc\u03c9\u03bd \u03c5\u03bb\u03b9\u03ba\u03ce\u03bd": {}, + "\u03a0\u03c9\u03bb\u03ae\u03c3\u03b5\u03b9\u03c2 \u03b1\u03bd\u03c4\u03b1\u03bb\u03bb\u03b1\u03ba\u03c4\u03b9\u03ba\u03ce\u03bd \u03c0\u03b1\u03b3\u03af\u03c9\u03bd \u03c3\u03c4\u03bf\u03b9\u03c7\u03b5\u03af\u03c9\u03bd": {}, + "\u03a0\u03c9\u03bb\u03ae\u03c3\u03b5\u03b9\u03c2 \u03b5\u03b9\u03b4\u03ce\u03bd \u03c3\u03c5\u03c3\u03ba\u03b5\u03c5\u03b1\u03c3\u03af\u03b1\u03c2": {}, + "\u03a0\u03c9\u03bb\u03ae\u03c3\u03b5\u03b9\u03c2 \u03c0\u03c1\u03ce\u03c4\u03c9\u03bd \u03ba\u03b1\u03b9 \u03b2\u03bf\u03b7\u03b8\u03b7\u03c4\u03b9\u03ba\u03ce\u03bd \u03c5\u03bb\u03ce\u03bd - \u03c5\u03bb\u03b9\u03ba\u03ce\u03bd \u03c3\u03c5\u03c3\u03ba\u03b5\u03c5\u03b1\u03c3\u03af\u03b1\u03c2": {}, + "\u03a0\u03c9\u03bb\u03ae\u03c3\u03b5\u03b9\u03c2 \u03c5\u03c0\u03bf\u03c0\u03c1\u03bf\u03ca\u03cc\u03bd\u03c4\u03c9\u03bd \u03ba\u03b1\u03b9 \u03c5\u03c0\u03bf\u03bb\u03b5\u03b9\u03bc\u03bc\u03ac\u03c4\u03c9\u03bd": {} + }, + "\u03a0\u03a9\u039b\u0397\u03a3\u0395\u0399\u03a3 \u03a0\u03a1\u039f\u03aa\u039f\u039d\u03a4\u03a9\u039d \u0395\u03a4\u039f\u0399\u039c\u038f\u039d \u039a\u0391\u0399 \u0397\u039c\u0399\u03a4\u0395\u039b\u03a9\u039d": { + "\u0394\u03b9\u03ac\u03bc\u03b5\u03c3\u03bf\u03c2 \u03bb\u03bf\u03b3\u03b1\u03c1\u03b9\u03b1\u03c3\u03bc\u03cc\u03c2 \u03c0\u03c9\u03bb\u03ae\u03c3\u03b5\u03c9\u03bd": {}, + "\u0395\u03ba\u03c0\u03c4\u03ce\u03c3\u03b5\u03b9\u03c2 \u03c0\u03c9\u03bb\u03ae\u03c3\u03b5\u03c9\u03bd": {}, + "\u0395\u03c0\u03b9\u03c3\u03c4\u03c1\u03bf\u03c6\u03ad\u03c2 \u03c0\u03c9\u03bb\u03ae\u03c3\u03b5\u03c9\u03bd": {}, + "\u039c\u03b7 \u03b4\u03b5\u03b4\u03bf\u03c5\u03bb\u03b5\u03c5\u03bc\u03ad\u03bd\u03bf\u03b9 \u03c4\u03cc\u03ba\u03bf\u03b9 \u03b3\u03c1\u03b1\u03bc\u03bc\u03b1\u03c4\u03af\u03c9\u03bd \u03b5\u03b9\u03c3\u03c0\u03c1\u03b1\u03ba\u03c4\u03ad\u03c9\u03bd": {}, + "\u03a0\u03c9\u03bb\u03ae\u03c3\u03b5\u03b9\u03c2 \u03c3\u03c4\u03bf \u03b5\u03c3\u03c9\u03c4\u03b5\u03c1\u03b9\u03ba\u03cc": {} + }, + "\u03a0\u03a9\u039b\u0397\u03a3\u0395\u0399\u03a3 \u03a5\u03a0\u0397\u03a1\u0395\u03a3\u0399\u03a9\u039d": { + "\u0394\u03b9\u03ac\u03bc\u03b5\u03c3\u03bf\u03c2 \u03bb\u03bf\u03b3\u03b1\u03c1\u03b9\u03b1\u03c3\u03bc\u03cc\u03c2 \u03c0\u03c9\u03bb\u03ae\u03c3\u03b5\u03c9\u03bd": {}, + "\u0395\u03ba\u03c0\u03c4\u03ce\u03c3\u03b5\u03b9\u03c2 \u03c0\u03c9\u03bb\u03ae\u03c3\u03b5\u03c9\u03bd": {}, + "\u039c\u03b7 \u03b4\u03b5\u03b4\u03bf\u03c5\u03bb\u03b5\u03c5\u03bc\u03ad\u03bd\u03bf\u03b9 \u03c4\u03cc\u03ba\u03bf\u03b9 \u03b3\u03c1\u03b1\u03bc\u03bc\u03b1\u03c4\u03af\u03c9\u03bd \u03b5\u03b9\u03c3\u03c0\u03c1\u03b1\u03ba\u03c4\u03ad\u03c9\u03bd": {}, + "\u03a0\u03c9\u03bb\u03ae\u03c3\u03b5\u03b9\u03c2 \u03c5\u03c0\u03b7\u03c1\u03b5\u03c3\u03b9\u03ce\u03bd \u03b5\u03be\u03c9\u03c4\u03b5\u03c1\u03b9\u03ba\u03bf\u03cd": {}, + "\u03a0\u03c9\u03bb\u03ae\u03c3\u03b5\u03b9\u03c2 \u03c5\u03c0\u03b7\u03c1\u03b5\u03c3\u03b9\u03ce\u03bd \u03b5\u03c3\u03c9\u03c4\u03b5\u03c1\u03b9\u03ba\u03bf\u03cd": {} + } + }, + "\u03a0\u0391\u0393\u0399\u039f \u0395\u039d\u0395\u03a1\u0393\u0397\u03a4\u0399\u039a\u039f": { + "\u0391\u039a\u0399\u039d\u0397\u03a4\u039f\u03a0\u039f\u0399\u0397\u03a3\u0395\u0399\u03a3 \u03a5\u03a0\u039f \u0395\u039a\u03a4\u0395\u039b\u0395\u03a3\u0397 \u039a\u0391\u0399 \u03a0\u03a1\u039f\u039a\u0391\u03a4\u0391\u0392\u039f\u039b\u0395\u03a3 \u039a\u03a4\u0397\u03a3\u0397\u03a3 \u03a0\u0391\u0393\u0399\u03a9\u039d \u03a3\u03a4\u039f\u0399\u03a7\u0395\u0399\u03a9\u039d": { + "\u0388\u03c0\u03b9\u03c0\u03bb\u03b1 \u03ba\u03b1\u03b9 \u03bb\u03bf\u03b9\u03c0\u03cc\u03c2 \u03b5\u03be\u03bf\u03c0\u03bb\u03b9\u03c3\u03bc\u03cc\u03c2 \u03c5\u03c0\u03cc \u03b5\u03ba\u03c4\u03ad\u03bb\u03b5\u03c3\u03b7": {}, + "\u039a\u03c4\u03af\u03c1\u03b9\u03b1 - \u0395\u03b3\u03ba\u03b1\u03c4\u03b1\u03c3\u03c4\u03ac\u03c3\u03b5\u03b9\u03c2 \u03ba\u03c4\u03b9\u03c1\u03af\u03c9\u03bd - \u03c4\u03b5\u03c7\u03bd\u03b9\u03ba\u03ac \u03ad\u03c1\u03b3\u03b1 \u03c5\u03c0\u03cc \u03b5\u03ba\u03c4\u03ad\u03bb\u03b5\u03c3\u03b7": {}, + "\u039c\u03b5\u03c4\u03b1\u03c6\u03bf\u03c1\u03b9\u03ba\u03ac \u03bc\u03ad\u03c3\u03b1 \u03c5\u03c0\u03cc \u03b5\u03ba\u03c4\u03ad\u03bb\u03b5\u03c3\u03b7": {}, + "\u039c\u03b7\u03c7\u03b1\u03bd\u03ae\u03bc\u03b1\u03c4\u03b1 - \u03a4\u03b5\u03c7\u03bd\u03b9\u03ba\u03ad\u03c2 \u03b5\u03b3\u03ba\u03b1\u03c4/\u03c3\u03b5\u03b9\u03c2 - \u039b\u03bf\u03b9\u03c0\u03cc\u03c2 \u03bc\u03b7\u03c7/\u03ba\u03bf\u03c2 \u03b5\u03be\u03bf\u03c0\u03bb\u03b9\u03c3\u03bc\u03cc\u03c2 \u03c5\u03c0\u03cc \u03b5\u03ba\u03c4\u03ad\u03bb\u03b5\u03c3\u03b7": {}, + "\u03a0\u03c1\u03bf\u03ba\u03b1\u03c4\u03b1\u03b2\u03bf\u03bb\u03ad\u03c2 \u03ba\u03c4\u03ae\u03c3\u03b7\u03c2 \u03c0\u03b1\u03b3\u03af\u03c9\u03bd": {} + }, + "\u0391\u03a3\u03a9\u039c\u0391\u03a4\u0395\u03a3 \u0391\u039a\u0399\u039d\u0397\u03a4\u039f\u03a0\u039f\u0399\u0397\u03a3\u0395\u0399\u03a3 \u039a\u0391\u0399 \u0395\u039e\u039f\u0394\u0391 \u03a0\u039f\u039b\u03a5\u0395\u03a4\u039f\u03a5\u03a3 \u0391\u03a0\u039f\u03a3\u0392\u0395\u03a3\u0395\u0399\u03a3": { + "\u0388\u03be\u03bf\u03b4\u03b1 \u03af\u03b4\u03c1\u03c5\u03c3\u03b7\u03c2 \u03c0\u03c1\u03ce\u03c4\u03b7\u03c2 \u03b5\u03b3\u03ba\u03b1\u03c4\u03ac\u03c3\u03c4\u03b1\u03c3\u03b7\u03c2": {}, + "\u0388\u03be\u03bf\u03b4\u03b1 \u03b1\u03bd\u03b1\u03b4\u03b9\u03bf\u03c1\u03b3\u03ac\u03bd\u03c9\u03c3\u03b7\u03c2": {}, + "\u0388\u03be\u03bf\u03b4\u03b1 \u03b1\u03cd\u03be\u03b7\u03c3\u03b7\u03c2 \u03ba\u03b5\u03c6\u03b1\u03bb\u03b1\u03af\u03bf\u03c5 \u03ba\u03b1\u03b9 \u03ad\u03ba\u03b4\u03bf\u03c3\u03b7\u03c2 \u03bf\u03bc\u03bf\u03bb\u03bf\u03b3\u03b9\u03b1\u03ba\u03ce\u03bd \u03b4\u03b1\u03bd\u03b5\u03af\u03c9\u03bd": {}, + "\u0388\u03be\u03bf\u03b4\u03b1 \u03b5\u03c1\u03b5\u03c5\u03bd\u03ce\u03bd \u03bf\u03c1\u03c5\u03c7\u03b5\u03af\u03c9\u03bd - \u03bc\u03b5\u03c4\u03b1\u03bb\u03bb\u03b5\u03af\u03c9\u03bd - \u03bb\u03b1\u03c4\u03bf\u03bc\u03b5\u03af\u03c9\u03bd": {}, + "\u0388\u03be\u03bf\u03b4\u03b1 \u03ba\u03c4\u03ae\u03c3\u03b7\u03c2 \u03b1\u03ba\u03b9\u03bd\u03b7\u03c4\u03bf\u03c0\u03bf\u03b9\u03ae\u03c3\u03b5\u03c9\u03bd": {}, + "\u0388\u03be\u03bf\u03b4\u03b1 \u03bb\u03bf\u03b9\u03c0\u03ce\u03bd \u03b5\u03c1\u03b5\u03c5\u03bd\u03ce\u03bd ": {}, + "\u0388\u03be\u03bf\u03b4\u03b1 \u03bc\u03b5\u03c4\u03b5\u03b3\u03ba\u03b1\u03c4\u03ac\u03c3\u03c4\u03b1\u03c3\u03b7\u03c2 \u03b5\u03c0\u03b9\u03c7\u03b5\u03b9\u03c1\u03ae\u03c3\u03b5\u03c9\u03c2": {}, + "\u0391\u03c0\u03bf\u03c3\u03b2\u03b5\u03c3\u03bc\u03ad\u03bd\u03b5\u03c2 \u03b1\u03c3\u03ce\u03bc\u03b1\u03c4\u03b5\u03c2 \u03b1\u03ba\u03b9\u03bd\u03b7\u03c4\u03bf\u03c0\u03bf\u03b9\u03ae\u03c3\u03b5\u03b9\u03c2 \u03ba\u03b1\u03b9 \u03b1\u03c0\u03bf\u03c3\u03b2.\u03ad\u03be\u03bf\u03b4\u03b1 \u03c0\u03bf\u03bb\u03c5\u03b5\u03c4\u03bf\u03cd\u03c2 \u03b1\u03c0\u03cc\u03c3\u03b2\u03b5\u03c3\u03b5\u03b9\u03c2": { + "\u0391\u03c0\u03bf\u03c3\u03b2.\u03b4\u03b9\u03ba\u03b1\u03b9\u03ce\u03bc\u03b1\u03c4\u03b1 (\u03c0\u03b1\u03c1\u03b1\u03c7\u03c9\u03c1\u03ae\u03c3\u03b5\u03b9\u03c2) \u03b5\u03ba\u03bc\u03b5\u03c4\u03ac\u03bb\u03bb\u03b5\u03c5\u03c3\u03b7\u03c2 \u03bf\u03c1\u03c5\u03c7\u03b5\u03af\u03c9\u03bd, \u03bc\u03b5\u03c4\u03b1\u03bb\u03bb\u03b5\u03af\u03c9\u03bd,\u03bb\u03b1\u03c4\u03bf\u03bc\u03b5\u03af\u03c9\u03bd ": {}, + "\u0391\u03c0\u03bf\u03c3\u03b2\u03b5\u03c3\u03bc\u03ad\u03bd\u03b1 \u03b4\u03b9\u03ba\u03b1\u03b9\u03ce\u03bc\u03b1\u03c4\u03b1 \u03b2\u03b9\u03bf\u03bc\u03b7\u03c7\u03b1\u03bd\u03b9\u03ba\u03ae\u03c2 \u03b9\u03b4\u03b9\u03bf\u03ba\u03c4\u03b7\u03c3\u03af\u03b1\u03c2": {}, + "\u0391\u03c0\u03bf\u03c3\u03b2\u03b5\u03c3\u03bc\u03ad\u03bd\u03b7 \u03c5\u03c0\u03b5\u03c1\u03b1\u03be\u03af\u03b1 \u03b5\u03c0\u03b9\u03c7\u03b5\u03af\u03c1\u03b7\u03c3\u03b7\u03c2": {} + }, + "\u0394\u03b9\u03b1\u03c6\u03bf\u03c1\u03ad\u03c2 \u03ad\u03ba\u03b4\u03bf\u03c3\u03b7\u03c2 \u03ba\u03b1\u03b9 \u03b5\u03be\u03cc\u03c6\u03bb\u03b7\u03c3\u03b7\u03c2 \u03bf\u03bc\u03bf\u03bb\u03bf\u03b3\u03b9\u03ce\u03bd": {}, + "\u0394\u03b9\u03ba\u03b1\u03b9\u03ce\u03bc\u03b1\u03c4\u03b1 (\u03c0\u03b1\u03c1\u03b1\u03c7\u03c9\u03c1\u03ae\u03c3\u03b5\u03b9\u03c2 \u03ba\u03bb\u03c0) \u03b5\u03ba\u03bc\u03b5\u03c4\u03ac\u03bb\u03bb\u03b5\u03c5\u03c3\u03b5\u03b9\u03c2 \u03bf\u03c1\u03c5\u03c7\u03b5\u03af\u03c9\u03bd-\u03bc\u03b5\u03c4\u03b1\u03bb\u03bb\u03b5\u03af\u03c9\u03bd-\u03bb\u03b1\u03c4\u03bf\u03bc\u03b5\u03af\u03c9\u03bd": {}, + "\u0394\u03b9\u03ba\u03b1\u03b9\u03ce\u03bc\u03b1\u03c4\u03b1 \u03b2\u03b9\u03bf\u03bc\u03b7\u03c7\u03b1\u03bd\u03b9\u03ba\u03ae\u03c2 \u03b9\u03b4\u03b9\u03bf\u03ba\u03c4\u03b7\u03c3\u03af\u03b1\u03c2": { + "\u0386\u03b4\u03b5\u03b9\u03b5\u03c2 \u03c0\u03b1\u03c1\u03b1\u03b3\u03c9\u03b3\u03ae\u03c2 \u03ba\u03b1\u03b9 \u03b5\u03ba\u03bc\u03b5\u03c4\u03ac\u03bb\u03bb\u03b5\u03c5\u03c3\u03b7\u03c2 (LICENCES)": {}, + "\u0394\u03b9\u03c0\u03bb\u03ce\u03bc\u03b1\u03c4\u03b1 \u03b5\u03c5\u03c1\u03b5\u03c3\u03b9\u03c4\u03b5\u03c7\u03bd\u03af\u03b1\u03c2": {}, + "\u039c\u03ad\u03b8\u03bf\u03b4\u03bf\u03b9": {}, + "\u03a0\u03c1\u03cc\u03c4\u03c5\u03c0\u03b1 (KNOW HOW)": {}, + "\u03a3\u03ae\u03bc\u03b1\u03c4\u03b1": {}, + "\u03a3\u03c7\u03ad\u03b4\u03b9\u03b1": {} + }, + "\u0394\u03b9\u03ba\u03b1\u03b9\u03ce\u03bc\u03b1\u03c4\u03b1 \u03c7\u03c1\u03ae\u03c3\u03b7\u03c2 \u03b5\u03bd\u03c3\u03ce\u03bc\u03b1\u03c4\u03c9\u03bd \u03c0\u03b1\u03b3\u03af\u03c9\u03bd \u03c3\u03c4\u03bf\u03b9\u03c7\u03b5\u03af\u03c9\u03bd": {}, + "\u039b\u03bf\u03b9\u03c0\u03ac \u03ad\u03be\u03bf\u03b4\u03b1 \u03c0\u03bf\u03bb\u03c5\u03b5\u03c4\u03bf\u03cd\u03c2 \u03b1\u03c0\u03cc\u03c3\u03b2\u03b5\u03c3\u03b7\u03c2": {}, + "\u039b\u03bf\u03b9\u03c0\u03ac \u03b4\u03b9\u03ba\u03b1\u03b9\u03ce\u03bc\u03b1\u03c4\u03b1": {}, + "\u039b\u03bf\u03b9\u03c0\u03ad\u03c2 \u03c0\u03b1\u03c1\u03b1\u03c7\u03c9\u03c1\u03ae\u03c3\u03b5\u03b9\u03c2": {}, + "\u03a0\u03c1\u03bf\u03ba\u03b1\u03c4\u03b1\u03b2\u03bf\u03bb\u03ad\u03c2 \u03ba\u03c4\u03ae\u03c3\u03b7\u03c2 \u03b1\u03c3\u03ce\u03bc\u03b1\u03c4\u03c9\u03bd \u03b1\u03ba\u03b9\u03bd\u03b7\u03c4\u03bf\u03c0\u03bf\u03af\u03b7\u03c3\u03b5\u03c9\u03bd": {}, + "\u03a3\u03c5\u03bd\u03b1\u03bb\u03bb\u03b1\u03b3\u03bc\u03b1\u03c4\u03b9\u03ba\u03ad\u03c2 \u03b4\u03b9\u03b1\u03c6\u03bf\u03c1\u03ad\u03c2 \u03b1\u03c0\u03cc \u03c0\u03b9\u03c3\u03c4\u03ce\u03c3\u03b5\u03b9\u03c2 \u03ba\u03b1\u03b9 \u03b4\u03ac\u03bd\u03b5\u03b9\u03b1 \u03b3\u03b9\u03b1 \u03ba\u03c4\u03ae\u03c3\u03b5\u03b9\u03c2 \u03c0\u03ac\u03b3\u03b9\u03c9\u03bd \u03c3\u03c4\u03bf\u03b9\u03c7\u03b5\u03af\u03c9\u03bd": {}, + "\u03a4\u03cc\u03ba\u03bf\u03b9 \u03b4\u03b1\u03bd\u03b5\u03af\u03c9\u03bd \u03ba\u03b1\u03c4\u03b1\u03c3\u03ba\u03b5\u03c5\u03b1\u03c3\u03c4\u03b9\u03ba\u03ae\u03c2 \u03c0\u03b5\u03c1\u03b9\u03cc\u03b4\u03bf\u03c5": {}, + "\u03a5\u03c0\u03b5\u03c1\u03b1\u03be\u03af\u03b1 \u03b5\u03c0\u03b9\u03c7\u03b5\u03af\u03c1\u03b7\u03c3\u03b7\u03c2 (GOOD WILL)": {} + }, + "\u0395\u0394\u0391\u03a6\u0399\u039a\u0395\u03a3 \u0395\u0393\u039a\u0391\u03a4\u0391\u03a3\u03a4\u0391\u03a3\u0395\u0399\u03a3": { + "\u0391\u03b3\u03c1\u03bf\u03af": {}, + "\u0391\u03b3\u03c1\u03bf\u03af \u03b5\u03ba\u03c4\u03cc\u03c2 \u03b5\u03ba\u03bc\u03b5\u03c4\u03ac\u03bb\u03bb\u03b5\u03c5\u03c3\u03b7\u03c2": {}, + "\u0391\u03c0\u03bf\u03c3\u03b2\u03b5\u03c3\u03bc\u03ad\u03bd\u03b5\u03c2 \u03b5\u03b4\u03b1\u03c6\u03b9\u03ba\u03ad\u03c2 \u03b5\u03ba\u03c4\u03ac\u03c3\u03b5\u03b9\u03c2": {}, + "\u0393\u03ae\u03c0\u03b5\u03b4\u03b1-\u039f\u03b9\u03ba\u03cc\u03c0\u03b5\u03b4\u03b1": {}, + "\u0393\u03ae\u03c0\u03b5\u03b4\u03b1-\u039f\u03b9\u03ba\u03cc\u03c0\u03b5\u03b4\u03b1 \u03b5\u03ba\u03c4\u03cc\u03c2 \u03b5\u03ba\u03bc\u03b5\u03c4\u03ac\u03bb\u03bb\u03b5\u03c5\u03c3\u03b7\u03c2": {}, + "\u0394\u03ac\u03c3\u03b7": {}, + "\u0394\u03ac\u03c3\u03b7 \u03b5\u03ba\u03c4\u03cc\u03c2 \u03b5\u03ba\u03bc\u03b5\u03c4\u03ac\u03bb\u03bb\u03b5\u03c5\u03c3\u03b7\u03c2": {}, + "\u039b\u03b1\u03c4\u03bf\u03bc\u03b5\u03af\u03b1": {}, + "\u039b\u03b1\u03c4\u03bf\u03bc\u03b5\u03af\u03b1 \u03b5\u03ba\u03c4\u03cc\u03c2 \u03b5\u03ba\u03bc\u03b5\u03c4\u03ac\u03bb\u03bb\u03b5\u03c5\u03c3\u03b7\u03c2": {}, + "\u039c\u03b5\u03c4\u03b1\u03bb\u03bb\u03b5\u03af\u03b1": {}, + "\u039c\u03b5\u03c4\u03b1\u03bb\u03bb\u03b5\u03af\u03b1 \u03b5\u03ba\u03c4\u03cc\u03c2 \u03b5\u03ba\u03bc\u03b5\u03c4\u03ac\u03bb\u03bb\u03b5\u03c5\u03c3\u03b7\u03c2": {}, + "\u039f\u03c1\u03c5\u03c7\u03b5\u03af\u03b1": {}, + "\u039f\u03c1\u03c5\u03c7\u03b5\u03af\u03b1 \u03b5\u03ba\u03c4\u03cc\u03c2 \u03b5\u03ba\u03bc\u03b5\u03c4\u03ac\u03bb\u03bb\u03b5\u03c5\u03c3\u03b7\u03c2": {}, + "\u03a6\u03c5\u03c4\u03b5\u03af\u03b5\u03c2": {}, + "\u03a6\u03c5\u03c4\u03b5\u03af\u03b5\u03c2 \u03b5\u03ba\u03c4\u03cc\u03c2 \u03b5\u03ba\u03bc\u03b5\u03c4\u03ac\u03bb\u03bb\u03b5\u03c5\u03c3\u03b7\u03c2": {} + }, + "\u0395\u03a0\u0399\u03a0\u039b\u0391 \u039a\u0391\u0399 \u039b\u039f\u0399\u03a0\u039f\u03a3 \u0395\u039e\u039f\u03a0\u039b\u0399\u03a3\u039c\u039f\u03a3": { + "\u0388\u03c0\u03b9\u03c0\u03bb\u03b1": {}, + "\u0388\u03c0\u03b9\u03c0\u03bb\u03b1 \u03b5\u03ba\u03c4\u03cc\u03c2 \u03b5\u03ba\u03bc\u03b5\u03c4\u03ac\u03bb\u03bb\u03b5\u03c5\u03c3\u03b7\u03c2": {}, + "\u0388\u03c0\u03b9\u03c0\u03bb\u03b1 \u03ba\u03b1\u03b9 \u03bb\u03bf\u03b9\u03c0\u03cc\u03c2 \u03b5\u03be\u03bf\u03c0\u03bb\u03b9\u03c3\u03bc\u03cc\u03c2 \u03c3\u03c4\u03bf \u039f\u0394\u0394\u03a5 \u03b3\u03b9\u03b1 \u03b5\u03ba\u03c0\u03bf\u03af\u03b7\u03c3\u03b7": {}, + "\u0391\u03c0\u03bf\u03c3\u03b2\u03b5\u03c3\u03bc\u03ad\u03bd\u03b1 \u03ad\u03c0\u03b9\u03c0\u03bb\u03b1 \u03ba\u03b1\u03b9 \u03b1\u03c0\u03bf\u03c3\u03b2\u03b5\u03c3\u03bc\u03ad\u03bd\u03bf\u03c2 \u03bb\u03bf\u03b9\u03c0\u03cc\u03c2 \u03b5\u03be\u03bf\u03c0\u03bb\u03b9\u03c3\u03bc\u03cc\u03c2": { + "\u0391\u03c0\u03bf\u03c3\u03b2\u03b5\u03c3\u03bc\u03ad\u03bd\u03b1 \u03ad\u03c0\u03b9\u03c0\u03bb\u03b1 ": {}, + "\u0391\u03c0\u03bf\u03c3\u03b2\u03b5\u03c3\u03bc\u03ad\u03bd\u03b1 \u03c3\u03ba\u03b5\u03cd\u03b7": {}, + "\u0391\u03c0\u03bf\u03c3\u03b2\u03b5\u03c3\u03bc\u03ad\u03bd\u03b5\u03c2 \u03bc\u03b7\u03c7\u03b1\u03bd\u03ad\u03c2 \u03b3\u03c1\u03b1\u03c6\u03b5\u03af\u03bf\u03c5": {} + }, + "\u0395\u03be\u03bf\u03c0\u03bb\u03b9\u03c3\u03bc\u03cc\u03c2 \u03c4\u03b7\u03bb\u03b5\u03c0\u03b9\u03ba\u03bf\u03b9\u03bd\u03c9\u03bd\u03b9\u03ce\u03bd": {}, + "\u0395\u03be\u03bf\u03c0\u03bb\u03b9\u03c3\u03bc\u03cc\u03c2 \u03c4\u03b7\u03bb\u03b5\u03c0\u03b9\u03ba\u03bf\u03b9\u03bd\u03c9\u03bd\u03b9\u03ce\u03bd \u03b5\u03ba\u03c4\u03cc\u03c2 \u03b5\u03ba\u03bc\u03b5\u03c4\u03ac\u03bb\u03bb\u03b5\u03c5\u03c3\u03b7\u03c2": {}, + "\u0395\u03c0\u03b9\u03c3\u03c4\u03b7\u03bc\u03bf\u03bd\u03b9\u03ba\u03ac \u03cc\u03c1\u03b3\u03b1\u03bd\u03b1": {}, + "\u0395\u03c0\u03b9\u03c3\u03c4\u03b7\u03bc\u03bf\u03bd\u03b9\u03ba\u03ac \u03cc\u03c1\u03b3\u03b1\u03bd\u03b1 \u03b5\u03ba\u03c4\u03cc\u03c2 \u03b5\u03ba\u03bc\u03b5\u03c4\u03ac\u03bb\u03bb\u03b5\u03c5\u03c3\u03b7\u03c2": {}, + "\u0396\u03ce\u03b1 \u03b3\u03b9\u03b1 \u03c0\u03ac\u03b3\u03b9\u03b1 \u03b5\u03ba\u03bc\u03b5\u03c4\u03ac\u03bb\u03bb\u03b5\u03c5\u03c3\u03b7": {}, + "\u0396\u03ce\u03b1 \u03b3\u03b9\u03b1 \u03c0\u03ac\u03b3\u03b9\u03b1 \u03b5\u03ba\u03bc\u03b5\u03c4\u03ac\u03bb\u03bb\u03b5\u03c5\u03c3\u03b7 \u03b5\u03ba\u03c4\u03cc\u03c2 \u03b5\u03ba\u03bc\u03b5\u03c4\u03ac\u03bb\u03bb\u03b5\u03c5\u03c3\u03b7\u03c2": {}, + "\u0397\u03bb\u03b5\u03ba\u03c4\u03c1\u03bf\u03bd\u03b9\u03ba\u03bf\u03af \u03a5\u03c0\u03bf\u03bb\u03bf\u03b3\u03b9\u03c3\u03c4\u03ad\u03c2 \u03ba\u03b1\u03b9 \u03b7\u03bb\u03b5\u03ba\u03c4\u03c1. \u03c3\u03c5\u03b3\u03ba\u03c1\u03bf\u03c4\u03ae\u03bc\u03b1\u03c4\u03b1 \u03b5\u03ba\u03c4\u03cc\u03c2 \u03b5\u03ba\u03bc\u03b5\u03c4\u03ac\u03bb\u03bb\u03b5\u03c5\u03c3\u03b7\u03c2": {}, + "\u0397\u03bb\u03b5\u03ba\u03c4\u03c1\u03bf\u03bd\u03b9\u03ba\u03bf\u03af \u03a5\u03c0\u03bf\u03bb\u03bf\u03b3\u03b9\u03c3\u03c4\u03ad\u03c2 \u03ba\u03b1\u03b9 \u03b7\u03bb\u03b5\u03ba\u03c4\u03c1\u03bf\u03bd\u03b9\u03ba\u03ac \u03c3\u03c5\u03b3\u03ba\u03c1\u03bf\u03c4\u03ae\u03bc\u03b1\u03c4\u03b1": {}, + "\u039b\u03bf\u03b9\u03c0\u03cc\u03c2 \u03b5\u03be\u03bf\u03c0\u03bb\u03b9\u03c3\u03bc\u03cc\u03c2": {}, + "\u039b\u03bf\u03b9\u03c0\u03cc\u03c2 \u03b5\u03be\u03bf\u03c0\u03bb\u03b9\u03c3\u03bc\u03cc\u03c2 \u03b5\u03ba\u03c4\u03cc\u03c2 \u03b5\u03ba\u03bc\u03b5\u03c4\u03ac\u03bb\u03bb\u03b5\u03c5\u03c3\u03b7\u03c2": {}, + "\u039c\u03ad\u03c3\u03b1 \u03b1\u03c0\u03bf\u03b8\u03ae\u03ba\u03b5\u03c5\u03c3\u03b7\u03c2 \u03ba\u03b1\u03b9 \u03bc\u03b5\u03c4\u03b1\u03c6\u03bf\u03c1\u03ac\u03c2": {}, + "\u039c\u03ad\u03c3\u03b1 \u03b1\u03c0\u03bf\u03b8\u03ae\u03ba\u03b5\u03c5\u03c3\u03b7\u03c2 \u03ba\u03b1\u03b9 \u03bc\u03b5\u03c4\u03b1\u03c6\u03bf\u03c1\u03ac\u03c2 \u03b5\u03ba\u03c4\u03cc\u03c2 \u03b5\u03ba\u03bc\u03b5\u03c4\u03ac\u03bb\u03bb\u03b5\u03c5\u03c3\u03b7\u03c2": {}, + "\u039c\u03b7\u03c7\u03b1\u03bd\u03ad\u03c2 \u03b3\u03c1\u03b1\u03c6\u03b5\u03af\u03c9\u03bd": {}, + "\u039c\u03b7\u03c7\u03b1\u03bd\u03ad\u03c2 \u03b3\u03c1\u03b1\u03c6\u03b5\u03af\u03c9\u03bd \u03b5\u03ba\u03c4\u03cc\u03c2 \u03b5\u03ba\u03bc\u03b5\u03c4\u03ac\u03bb\u03bb\u03b5\u03c5\u03c3\u03b7\u03c2": {}, + "\u03a3\u03ba\u03b5\u03cd\u03b7 ": {}, + "\u03a3\u03ba\u03b5\u03cd\u03b7 \u03b5\u03ba\u03c4\u03cc\u03c2 \u03b5\u03ba\u03bc\u03b5\u03c4\u03ac\u03bb\u03bb\u03b5\u03c5\u03c3\u03b7\u03c2": {} + }, + "\u039a\u03a4\u0399\u03a1\u0399\u0391 - \u0395\u0393\u039a\u0391\u03a4\u0391\u03a3\u03a4\u0391\u03a3\u0395\u0399\u03a3 \u039a\u03a4\u0399\u03a1\u0399\u03a9\u039d - \u03a4\u0395\u03a7\u039d\u0399\u039a\u0391 \u0395\u03a1\u0393\u0391": { + "\u0391\u03c0\u03bf\u03c3\u03b2\u03b5\u03c3\u03bc\u03ad\u03bd\u03b1 \u03ba\u03c4\u03af\u03c1\u03b9\u03b1 \u2013 \u03b5\u03b3\u03ba\u03b1\u03c4\u03b1\u03c3\u03c4\u03ac\u03c3\u03b5\u03b9\u03c2 \u03ba\u03c4\u03b9\u03c1\u03af\u03c9\u03bd - \u03a4\u03b5\u03c7\u03bd\u03b9\u03ba\u03ac \u03ad\u03c1\u03b3\u03b1": {}, + "\u039a\u03c4\u03af\u03c1\u03b9\u03b1 - \u0395\u03b3\u03ba\u03b1\u03c4\u03b1\u03c3\u03c4\u03ac\u03c3\u03b5\u03b9\u03c2 \u039a\u03c4\u03b9\u03c1\u03af\u03c9\u03bd": {}, + "\u039a\u03c4\u03af\u03c1\u03b9\u03b1 - \u0395\u03b3\u03ba\u03b1\u03c4\u03b1\u03c3\u03c4\u03ac\u03c3\u03b5\u03b9\u03c2 \u039a\u03c4\u03b9\u03c1\u03af\u03c9\u03bd \u03c3\u03b5 \u03b1\u03ba\u03af\u03bd\u03b7\u03c4\u03b1 \u03c4\u03c1\u03af\u03c4\u03c9\u03bd": {}, + "\u039a\u03c4\u03af\u03c1\u03b9\u03b1 - \u0395\u03b3\u03ba\u03b1\u03c4\u03b1\u03c3\u03c4\u03ac\u03c3\u03b5\u03b9\u03c2 \u039a\u03c4\u03b9\u03c1\u03af\u03c9\u03bd \u03c3\u03b5 \u03b1\u03ba\u03af\u03bd\u03b7\u03c4\u03b1 \u03c4\u03c1\u03af\u03c4\u03c9\u03bd \u03b5\u03ba\u03c4\u03cc\u03c2 \u03b5\u03ba\u03bc\u03b5\u03c4\u03ac\u03bb\u03bb\u03b5\u03c5\u03c3\u03b7\u03c2": {}, + "\u039a\u03c4\u03af\u03c1\u03b9\u03b1 - \u0395\u03b3\u03ba\u03b1\u03c4\u03b1\u03c3\u03c4\u03ac\u03c3\u03b5\u03b9\u03c2 \u03ba\u03c4\u03b9\u03c1\u03af\u03c9\u03bd \u03b5\u03ba\u03c4\u03cc\u03c2 \u03b5\u03ba\u03bc\u03b5\u03c4\u03ac\u03bb\u03bb\u03b5\u03c5\u03c3\u03b7\u03c2": {}, + "\u039b\u03bf\u03b9\u03c0\u03ac \u03ad\u03c1\u03b3\u03b1 \u03b5\u03ba\u03c4\u03cc\u03c2 \u03b5\u03ba\u03bc\u03b5\u03c4\u03ac\u03bb\u03bb\u03b5\u03c5\u03c3\u03b7\u03c2": {}, + "\u039b\u03bf\u03b9\u03c0\u03ac \u03c4\u03b5\u03c7\u03bd\u03b9\u03ba\u03ac \u03ad\u03c1\u03b3\u03b1": {}, + "\u039b\u03bf\u03b9\u03c0\u03ac \u03c4\u03b5\u03c7\u03bd\u03b9\u03ba\u03ac \u03ad\u03c1\u03b3\u03b1 \u03c3\u03b5 \u03b1\u03ba\u03af\u03bd\u03b7\u03c4\u03b1 \u03c4\u03c1\u03af\u03c4\u03c9\u03bd": {}, + "\u039b\u03bf\u03b9\u03c0\u03ac \u03c4\u03b5\u03c7\u03bd\u03b9\u03ba\u03ac \u03ad\u03c1\u03b3\u03b1 \u03c3\u03b5 \u03b1\u03ba\u03af\u03bd\u03b7\u03c4\u03b1 \u03c4\u03c1\u03af\u03c4\u03c9\u03bd \u03b5\u03ba\u03c4\u03cc\u03c2 \u03b5\u03ba\u03bc\u03b5\u03c4\u03ac\u03bb\u03bb\u03b5\u03c5\u03c3\u03b7\u03c2": {}, + "\u03a4\u03b5\u03c7\u03bd\u03b9\u03ba\u03ac \u03ad\u03c1\u03b3\u03b1 \u03b5\u03be\u03c5\u03c0\u03b7\u03c1\u03ad\u03c4\u03b7\u03c3\u03b7\u03c2 \u03bc\u03b5\u03c4\u03b1\u03c6\u03bf\u03c1\u03ce\u03bd \u03b5\u03ba\u03c4\u03cc\u03c2 \u03b5\u03ba\u03bc\u03b5\u03c4\u03ac\u03bb\u03bb\u03b5\u03c5\u03c3\u03b7\u03c2": {}, + "\u03a4\u03b5\u03c7\u03bd\u03b9\u03ba\u03ac \u03ad\u03c1\u03b3\u03b1 \u03b5\u03be\u03c5\u03c0\u03b7\u03c1\u03ad\u03c4\u03b7\u03c3\u03b7\u03c2 \u03bc\u03b5\u03c4\u03b1\u03c6\u03bf\u03c1\u03ce\u03bd \u03c3\u03b5 \u03b1\u03ba\u03af\u03bd\u03b7\u03c4\u03b1 \u03c4\u03c1\u03af\u03c4\u03c9\u03bd \u03b5\u03ba\u03c4\u03cc\u03c2 \u03b5\u03ba\u03bc\u03b5\u03c4/\u03c3\u03b7\u03c2": {}, + "\u03a4\u03b5\u03c7\u03bd\u03b9\u03ba\u03ac \u03ad\u03c1\u03b3\u03b1 \u03b5\u03be\u03c5\u03c0\u03b7\u03c1\u03b5\u03c4\u03ae\u03c3\u03b5\u03b9\u03c2 \u03bc\u03b5\u03c4\u03b1\u03c6\u03bf\u03c1\u03ce\u03bd": {}, + "\u03a4\u03b5\u03c7\u03bd\u03b9\u03ba\u03ac \u03ad\u03c1\u03b3\u03b1 \u03b5\u03be\u03c5\u03c0\u03b7\u03c1\u03b5\u03c4\u03ae\u03c3\u03b5\u03b9\u03c2 \u03bc\u03b5\u03c4\u03b1\u03c6\u03bf\u03c1\u03ce\u03bd \u03c3\u03b5 \u03b1\u03ba\u03af\u03bd\u03b7\u03c4\u03b1 \u03c4\u03c1\u03af\u03c4\u03c9\u03bd": {}, + "\u03a5\u03c0\u03bf\u03ba\u03b5\u03af\u03bc\u03b5\u03bd\u03b5\u03c2 \u03c3\u03b5 \u03b1\u03c0\u03cc\u03c3\u03b2\u03b5\u03c3\u03b7 \u03b4\u03b9\u03b1\u03bc\u03bf\u03c1\u03c6\u03ce\u03c3\u03b5\u03b9\u03c2 \u03b3\u03b7\u03c0\u03ad\u03b4\u03c9\u03bd": {}, + "\u03a5\u03c0\u03bf\u03ba\u03b5\u03af\u03bc\u03b5\u03bd\u03b5\u03c2 \u03c3\u03b5 \u03b1\u03c0\u03cc\u03c3\u03b2\u03b5\u03c3\u03b7 \u03b4\u03b9\u03b1\u03bc\u03bf\u03c1\u03c6\u03ce\u03c3\u03b5\u03b9\u03c2 \u03b3\u03b7\u03c0\u03ad\u03b4\u03c9\u03bd \u03b5\u03ba\u03c4\u03cc\u03c2 \u03b5\u03ba\u03bc\u03b5\u03c4\u03ac\u03bb\u03bb\u03b5\u03c5\u03c3\u03b7\u03c2": {}, + "\u03a5\u03c0\u03bf\u03ba\u03b5\u03af\u03bc\u03b5\u03bd\u03b5\u03c2 \u03c3\u03b5 \u03b1\u03c0\u03cc\u03c3\u03b2\u03b5\u03c3\u03b7 \u03b4\u03b9\u03b1\u03bc\u03bf\u03c1\u03c6\u03ce\u03c3\u03b5\u03b9\u03c2 \u03b3\u03b7\u03c0\u03ad\u03b4\u03c9\u03bd \u03c4\u03c1\u03af\u03c4\u03c9\u03bd": {}, + "\u03a5\u03c0\u03bf\u03ba\u03b5\u03af\u03bc\u03b5\u03bd\u03b5\u03c2 \u03c3\u03b5 \u03b1\u03c0\u03cc\u03c3\u03b2\u03b5\u03c3\u03b7 \u03b4\u03b9\u03b1\u03bc\u03bf\u03c1\u03c6\u03ce\u03c3\u03b5\u03b9\u03c2 \u03b3\u03b7\u03c0\u03ad\u03b4\u03c9\u03bd \u03c4\u03c1\u03af\u03c4\u03c9\u03bd \u03b5\u03ba\u03c4\u03cc\u03c2 \u03b5\u03ba\u03bc\u03b5\u03c4/\u03c3\u03b7\u03c2": {} + }, + "\u039c\u0395\u03a4\u0391\u03a6\u039f\u03a1\u0399\u039a\u0391 \u039c\u0395\u03a3\u0391": { + "\u0391\u03c0\u03bf\u03c3\u03b2\u03b5\u03c3\u03bc\u03ad\u03bd\u03b1 \u03bc\u03ad\u03c3\u03b1 \u03bc\u03b5\u03c4\u03b1\u03c6\u03bf\u03c1\u03ac\u03c2": { + "\u0391\u03c0\u03bf\u03c3\u03b2\u03b5\u03c3\u03bc\u03ad\u03bd\u03b1 \u03b1\u03c5\u03c4\u03bf\u03ba\u03af\u03bd\u03b7\u03c4\u03b1 \u03bb\u03b5\u03c9\u03c6\u03bf\u03c1\u03b5\u03af\u03b1": {}, + "\u0391\u03c0\u03bf\u03c3\u03b2\u03b5\u03c3\u03bc\u03ad\u03bd\u03b1 \u03bb\u03bf\u03b9\u03c0\u03ac \u03b5\u03c0\u03b9\u03b2\u03b1\u03c4\u03b9\u03ba\u03ac \u03b1\u03c5\u03c4\u03bf\u03ba\u03af\u03bd\u03b7\u03c4\u03b1": {}, + "\u0391\u03c0\u03bf\u03c3\u03b2\u03b5\u03c3\u03bc\u03ad\u03bd\u03b1 \u03c6\u03bf\u03c1\u03c4\u03b7\u03b3\u03ac - \u03a1\u03c5\u03bc\u03bf\u03cd\u03bb\u03ba\u03b5\u03c2 - \u0395\u03af\u03b4\u03b9\u03ba\u03ae\u03c2 \u03a7\u03c1\u03ae\u03c3\u03b7\u03c2": {}, + "\u03ba.\u03bb.\u03c0.": {} + }, + "\u0391\u03c5\u03c4\u03bf\u03ba\u03af\u03bd\u03b7\u03c4\u03b1 - \u03bb\u03b5\u03c9\u03c6\u03bf\u03c1\u03b5\u03af\u03b1": {}, + "\u0391\u03c5\u03c4\u03bf\u03ba\u03af\u03bd\u03b7\u03c4\u03b1 \u03a6\u03bf\u03c1\u03c4\u03b7\u03b3\u03ac - \u03a1\u03c5\u03bc\u03bf\u03cd\u03bb\u03ba\u03b5\u03c2 - \u0395\u03b9\u03b4\u03b9\u03ba\u03ae\u03c2 \u03a7\u03c1\u03ae\u03c3\u03b7\u03c2": {}, + "\u0391\u03c5\u03c4\u03bf\u03ba\u03af\u03bd\u03b7\u03c4\u03b1 \u03a6\u03bf\u03c1\u03c4\u03b7\u03b3\u03ac - \u03a1\u03c5\u03bc\u03bf\u03cd\u03bb\u03ba\u03b5\u03c2 - \u0395\u03b9\u03b4\u03b9\u03ba\u03ae\u03c2 \u03a7\u03c1\u03ae\u03c3\u03b7\u03c2 \u03b5\u03ba\u03c4\u03cc\u03c2 \u03b5\u03ba\u03bc\u03b5\u03c4\u03ac\u03bb\u03bb\u03b5\u03c5\u03c3\u03b7\u03c2": {}, + "\u0391\u03c5\u03c4\u03bf\u03ba\u03af\u03bd\u03b7\u03c4\u03b1 \u03bb\u03b5\u03c9\u03c6\u03bf\u03c1\u03b5\u03af\u03b1 \u03b5\u03ba\u03c4\u03cc\u03c2 \u03b5\u03ba\u03bc\u03b5\u03c4\u03ac\u03bb\u03bb\u03b5\u03c5\u03c3\u03b7\u03c2": {}, + "\u0395\u03bd\u03b1\u03ad\u03c1\u03b9\u03b1 \u03bc\u03ad\u03c3\u03b1": {}, + "\u0395\u03bd\u03b1\u03ad\u03c1\u03b9\u03b1 \u03bc\u03ad\u03c3\u03b1 \u03b5\u03ba\u03c4\u03cc\u03c2 \u03b5\u03ba\u03bc\u03b5\u03c4\u03ac\u03bb\u03bb\u03b5\u03c5\u03c3\u03b7\u03c2": {}, + "\u039b\u03bf\u03b9\u03c0\u03ac \u03b5\u03c0\u03b9\u03b2\u03b1\u03c4\u03b9\u03ba\u03ac \u03b1\u03c5\u03c4\u03bf\u03ba\u03af\u03bd\u03b7\u03c4\u03b1": {}, + "\u039b\u03bf\u03b9\u03c0\u03ac \u03b5\u03c0\u03b9\u03b2\u03b1\u03c4\u03b9\u03ba\u03ac \u03b1\u03c5\u03c4\u03bf\u03ba\u03af\u03bd\u03b7\u03c4\u03b1 \u03b5\u03ba\u03c4\u03cc\u03c2 \u03b5\u03ba\u03bc\u03b5\u03c4\u03ac\u03bb\u03bb\u03b5\u03c5\u03c3\u03b7\u03c2": {}, + "\u039b\u03bf\u03b9\u03c0\u03ac \u03bc\u03ad\u03c3\u03b1 \u03bc\u03b5\u03c4\u03ac\u03c6\u03bf\u03c1\u03ac\u03c2 \u03b5\u03ba\u03c4\u03cc\u03c2 \u03b5\u03ba\u03bc\u03b5\u03c4\u03ac\u03bb\u03bb\u03b5\u03c5\u03c3\u03b7\u03c2": {}, + "\u039b\u03bf\u03b9\u03c0\u03ac \u03bc\u03ad\u03c3\u03b1 \u03bc\u03b5\u03c4\u03b1\u03c6\u03bf\u03c1\u03ac\u03c2": {}, + "\u039c\u03ad\u03c3\u03b1 \u03b5\u03c3\u03c9\u03c4\u03b5\u03c1\u03b9\u03ba\u03ce\u03bd \u03bc\u03b5\u03c4\u03b1\u03c6\u03bf\u03c1\u03ce\u03bd": {}, + "\u039c\u03ad\u03c3\u03b1 \u03b5\u03c3\u03c9\u03c4\u03b5\u03c1\u03b9\u03ba\u03ce\u03bd \u03bc\u03b5\u03c4\u03b1\u03c6\u03bf\u03c1\u03ce\u03bd \u03b5\u03ba\u03c4\u03cc\u03c2 \u03b5\u03ba\u03bc\u03b5\u03c4\u03ac\u03bb\u03bb\u03b5\u03c5\u03c3\u03b7\u03c2": {}, + "\u039c\u03b5\u03c4\u03b1\u03c6\u03bf\u03c1\u03b9\u03ba\u03ac \u03bc\u03ad\u03c3\u03b1, \u03c3\u03c4\u03bf \u039f\u0394\u0394\u03a5, \u03b3\u03b9\u03b1 \u03b5\u03ba\u03c0\u03bf\u03af\u03b7\u03c3\u03b7": {}, + "\u03a0\u03bb\u03c9\u03c4\u03ac \u03bc\u03ad\u03c3\u03b1": {}, + "\u03a0\u03bb\u03c9\u03c4\u03ac \u03bc\u03ad\u03c3\u03b1 \u03b5\u03ba\u03c4\u03cc\u03c2 \u03b5\u03ba\u03bc\u03b5\u03c4\u03ac\u03bb\u03bb\u03b5\u03c5\u03c3\u03b7\u03c2": {}, + "\u03a3\u03b9\u03b4\u03b7\u03c1\u03bf\u03b4\u03c1\u03bf\u03bc\u03b9\u03ba\u03ac \u03bf\u03c7\u03ae\u03bc\u03b1\u03c4\u03b1": {}, + "\u03a3\u03b9\u03b4\u03b7\u03c1\u03bf\u03b4\u03c1\u03bf\u03bc\u03b9\u03ba\u03ac \u03bf\u03c7\u03ae\u03bc\u03b1\u03c4\u03b1 \u03b5\u03ba\u03c4\u03cc\u03c2 \u03b5\u03ba\u03bc\u03b5\u03c4\u03ac\u03bb\u03bb\u03b5\u03c5\u03c3\u03b7\u03c2": {} + }, + "\u039c\u0397\u03a7\u0391\u039d\u0397\u039c\u0391\u03a4\u0391 - \u03a4\u0395\u03a7\u039d\u0399\u039a\u0395\u03a3 \u0395\u0393\u039a\u0391\u03a4\u0391\u03a3\u03a4\u0391\u03a3\u0395\u0399\u03a3 - \u039b\u039f\u0399\u03a0\u039f\u03a3 \u039c\u0397\u03a7\u0391\u039d\u039f\u039b\u039f\u0393\u0399\u039a\u039f\u03a3 \u0395\u039e\u039f\u03a0\u039b\u0399\u03a3\u039c\u039f\u03a3": { + "\u0391\u03c0\u03bf\u03c3\u03b2. \u03bc\u03b7\u03c7\u03b1\u03bd\u03ae\u03bc\u03b1\u03c4\u03b1 - \u03a4\u03b5\u03c7\u03bd\u03b9\u03ba\u03ad\u03c2 \u03b5\u03b3\u03ba\u03b1\u03c4\u03b1\u03c3\u03c4\u03ac\u03c3\u03b5\u03b9\u03c2 - \u03bb\u03bf\u03b9\u03c0\u03cc\u03c2 \u03bc\u03b7\u03c7/\u03ba\u03bf\u03c2 \u03b5\u03be\u03bf\u03c0\u03bb\u03b9\u03c3\u03bc\u03cc\u03c2": { + "\u0391\u03c0\u03bf\u03c3\u03b2\u03b5\u03c3\u03bc\u03ad\u03bd\u03b1 \u03bc\u03b7\u03c7\u03b1\u03bd\u03ae\u03bc\u03b1\u03c4\u03b1 ": {}, + "\u0391\u03c0\u03bf\u03c3\u03b2\u03b5\u03c3\u03bc\u03ad\u03bd\u03b1 \u03c6\u03bf\u03c1\u03b7\u03c4\u03ac \u03bc\u03b7\u03c7\u03b1\u03bd\u03ae\u03bc\u03b1\u03c4\u03b1 \"\u03c7\u03b5\u03b9\u03c1\u03cc\u03c2\"": {}, + "\u0391\u03c0\u03bf\u03c3\u03b2\u03b5\u03c3\u03bc\u03ad\u03bd\u03b5\u03c2 \u03c4\u03b5\u03c7\u03bd\u03b9\u03ba\u03ad\u03c2 \u03b5\u03b3\u03ba\u03b1\u03c4\u03b1\u03c3\u03c4\u03ac\u03c3\u03b5\u03b9\u03c2": {} + }, + "\u0395\u03c1\u03b3\u03b1\u03bb\u03b5\u03af\u03b1": {}, + "\u0395\u03c1\u03b3\u03b1\u03bb\u03b5\u03af\u03b1 \u03b5\u03ba\u03c4\u03cc\u03c2 \u03b5\u03ba\u03bc\u03b5\u03c4\u03ac\u03bb\u03bb\u03b5\u03c5\u03c3\u03b7\u03c2": {}, + "\u039a\u03b1\u03bb\u03bf\u03cd\u03c0\u03b9\u03b1 - \u0399\u03b4\u03b9\u03bf\u03ba\u03b1\u03c4\u03b1\u03c3\u03ba\u03b5\u03c5\u03ad\u03c2": {}, + "\u039a\u03b1\u03bb\u03bf\u03cd\u03c0\u03b9\u03b1 - \u0399\u03b4\u03b9\u03bf\u03ba\u03b1\u03c4\u03b1\u03c3\u03ba\u03b5\u03c5\u03ad\u03c2 \u03b5\u03ba\u03c4\u03cc\u03c2 \u03b5\u03ba\u03bc\u03b5\u03c4\u03ac\u03bb\u03bb\u03b5\u03c5\u03c3\u03b7\u03c2": {}, + "\u039b\u03bf\u03b9\u03c0\u03cc\u03c2 \u03bc\u03b7\u03c7\u03b1\u03bd\u03bf\u03bb\u03bf\u03b3\u03b9\u03ba\u03cc\u03c2 \u03b5\u03be\u03bf\u03c0\u03bb\u03b9\u03c3\u03bc\u03cc\u03c2": {}, + "\u039b\u03bf\u03b9\u03c0\u03cc\u03c2 \u03bc\u03b7\u03c7\u03b1\u03bd\u03bf\u03bb\u03bf\u03b3\u03b9\u03ba\u03cc\u03c2 \u03b5\u03be\u03bf\u03c0\u03bb\u03b9\u03c3\u03bc\u03cc\u03c2 \u03b5\u03ba\u03c4\u03cc\u03c2 \u03b5\u03ba\u03bc\u03b5\u03c4\u03ac\u03bb\u03bb\u03b5\u03c5\u03c3\u03b7\u03c2": {}, + "\u039b\u03bf\u03b9\u03c0\u03cc\u03c2 \u03bc\u03b7\u03c7\u03b1\u03bd\u03bf\u03bb\u03bf\u03b3\u03b9\u03ba\u03cc\u03c2 \u03b5\u03be\u03bf\u03c0\u03bb\u03b9\u03c3\u03bc\u03cc\u03c2 \u03c3\u03b5 \u03b1\u03ba\u03af\u03bd\u03b7\u03c4\u03b1 \u03c4\u03c1\u03af\u03c4\u03c9\u03bd": {}, + "\u039b\u03bf\u03b9\u03c0\u03cc\u03c2 \u03bc\u03b7\u03c7\u03b1\u03bd\u03bf\u03bb\u03bf\u03b3\u03b9\u03ba\u03cc\u03c2 \u03b5\u03be\u03bf\u03c0\u03bb\u03b9\u03c3\u03bc\u03cc\u03c2 \u03c3\u03b5 \u03b1\u03ba\u03af\u03bd\u03b7\u03c4\u03b1 \u03c4\u03c1\u03af\u03c4\u03c9\u03bd \u03b5\u03ba\u03c4\u03cc\u03c2 \u03b5\u03ba\u03bc\u03b5\u03c4\u03ac\u03bb\u03bb\u03b5\u03c5\u03c3\u03b7\u03c2": {}, + "\u039c\u03b7\u03c7\u03b1\u03bd\u03ae\u03bc\u03b1\u03c4\u03b1": {}, + "\u039c\u03b7\u03c7\u03b1\u03bd\u03ae\u03bc\u03b1\u03c4\u03b1 \u03b5\u03ba\u03c4\u03cc\u03c2 \u03b5\u03ba\u03bc\u03b5\u03c4\u03ac\u03bb\u03bb\u03b5\u03c5\u03c3\u03b7\u03c2": {}, + "\u039c\u03b7\u03c7\u03b1\u03bd\u03ae\u03bc\u03b1\u03c4\u03b1 \u03c3\u03b5 \u03b1\u03ba\u03af\u03bd\u03b7\u03c4\u03b1 \u03c4\u03c1\u03af\u03c4\u03c9\u03bd": {}, + "\u039c\u03b7\u03c7\u03b1\u03bd\u03ae\u03bc\u03b1\u03c4\u03b1 \u03c3\u03b5 \u03b1\u03ba\u03af\u03bd\u03b7\u03c4\u03b1 \u03c4\u03c1\u03af\u03c4\u03c9\u03bd \u03b5\u03ba\u03c4\u03cc\u03c2 \u03b5\u03ba\u03bc\u03b5\u03c4\u03ac\u03bb\u03bb\u03b5\u03c5\u03c3\u03b7\u03c2": {}, + "\u039c\u03b7\u03c7\u03b1\u03bd\u03bf\u03bb\u03bf\u03b3\u03b9\u03ba\u03ac \u03cc\u03c1\u03b3\u03b1\u03bd\u03b1": {}, + "\u039c\u03b7\u03c7\u03b1\u03bd\u03bf\u03bb\u03bf\u03b3\u03b9\u03ba\u03ac \u03cc\u03c1\u03b3\u03b1\u03bd\u03b1 \u03b5\u03ba\u03c4\u03cc\u03c2 \u03b5\u03ba\u03bc\u03b5\u03c4\u03ac\u03bb\u03bb\u03b5\u03c5\u03c3\u03b7\u03c2": {}, + "\u03a4\u03b5\u03c7\u03bd\u03b9\u03ba\u03ad\u03c2 \u0395\u03b3\u03ba\u03b1\u03c4\u03b1\u03c3\u03c4\u03ac\u03c3\u03b5\u03b9\u03c2": {}, + "\u03a4\u03b5\u03c7\u03bd\u03b9\u03ba\u03ad\u03c2 \u0395\u03b3\u03ba\u03b1\u03c4\u03b1\u03c3\u03c4\u03ac\u03c3\u03b5\u03b9\u03c2 \u03c3\u03b5 \u03b1\u03ba\u03af\u03bd\u03b7\u03c4\u03b1 \u03c4\u03c1\u03af\u03c4\u03c9\u03bd": {}, + "\u03a4\u03b5\u03c7\u03bd\u03b9\u03ba\u03ad\u03c2 \u0395\u03b3\u03ba\u03b1\u03c4\u03b1\u03c3\u03c4\u03ac\u03c3\u03b5\u03b9\u03c2 \u03c3\u03b5 \u03b1\u03ba\u03af\u03bd\u03b7\u03c4\u03b1 \u03c4\u03c1\u03af\u03c4\u03c9\u03bd \u03b5\u03ba\u03c4\u03cc\u03c2 \u03b5\u03ba\u03bc\u03b5\u03c4\u03ac\u03bb\u03bb\u03b5\u03c5\u03c3\u03b7\u03c2": {}, + "\u03a4\u03b5\u03c7\u03bd\u03b9\u03ba\u03ad\u03c2 \u03b5\u03b3\u03ba\u03b1\u03c4\u03b1\u03c3\u03c4\u03ac\u03c3\u03b5\u03b9\u03c2 \u03b5\u03ba\u03c4\u03cc\u03c2 \u03b5\u03ba\u03bc\u03b5\u03c4\u03ac\u03bb\u03bb\u03b5\u03c5\u03c3\u03b7\u03c2": {}, + "\u03a6\u03bf\u03c1\u03b7\u03c4\u03ac \u039c\u03b7\u03c7\u03b1\u03bd\u03ae\u03bc\u03b1\u03c4\u03b1 \u03c7\u03b5\u03c1\u03b9\u03bf\u03cd": {}, + "\u03a6\u03bf\u03c1\u03b7\u03c4\u03ac \u039c\u03b7\u03c7\u03b1\u03bd\u03ae\u03bc\u03b1\u03c4\u03b1 \u03c7\u03b5\u03c1\u03b9\u03bf\u03cd \u03b5\u03ba\u03c4\u03cc\u03c2 \u03b5\u03ba\u03bc\u03b5\u03c4\u03ac\u03bb\u03bb\u03b5\u03c5\u03c3\u03b7\u03c2": {} + }, + "\u03a0\u0391\u0393\u0399\u039f \u0395\u039d\u0395\u03a1\u0393\u0397\u03a4\u0399\u039a\u039f \u03a5\u03a0\u039f\u039a\u0391\u03a4\u0391\u03a3\u03a4\u0397\u039c\u0391\u03a4\u03a9\u039d \u0397 \u0391\u039b\u039b\u03a9\u039d \u039a\u0395\u039d\u03a4\u03a1\u03a9\u039d": { + "\u0388\u03c0\u03b9\u03c0\u03bb\u03b1 \u03ba\u03b1\u03b9 \u03bb\u03bf\u03b9\u03c0\u03cc\u03c2 \u03b5\u03be\u03bf\u03c0\u03bb\u03b9\u03c3\u03bc\u03cc\u03c2": {}, + "\u0391\u03ba\u03b9\u03bd\u03b7\u03c4\u03bf\u03c0\u03bf\u03b9\u03ae\u03c3\u03b5\u03b9\u03c2 \u03c5\u03c0\u03cc \u03b5\u03ba\u03c4\u03ad\u03bb\u03b5\u03c3\u03b7 \u03ba\u03b1\u03b9 \u03a0\u03c1\u03bf\u03ba\u03b1\u03c4\u03b1\u03b2\u03bf\u03bb\u03ad\u03c2 \u03ba\u03c4\u03ae\u03c3\u03b7\u03c2 \u03c0\u03b1\u03b3\u03af\u03c9\u03bd \u03c3\u03c4\u03bf\u03b9\u03c7\u03b5\u03af\u03c9\u03bd": {}, + "\u0391\u03c3\u03ce\u03bc\u03b1\u03c4\u03b5\u03c2 \u03b1\u03ba\u03b9\u03bd\u03b7\u03c4\u03bf\u03c0\u03bf\u03b9\u03ae\u03c3\u03b5\u03b9\u03c2 \u03ba\u03b1\u03b9 \u03ad\u03be\u03bf\u03b4\u03b1 \u03c0\u03bf\u03bb\u03c5\u03b5\u03c4\u03bf\u03cd\u03c2 \u03b1\u03c0\u03cc\u03c3\u03b2\u03b5\u03c3\u03b7\u03c2": {}, + "\u0395\u03b4\u03b1\u03c6\u03b9\u03ba\u03ad\u03c2 \u03b5\u03ba\u03c4\u03ac\u03c3\u03b5\u03b9\u03c2": { + "\u0393\u03ae\u03c0\u03b5\u03b4\u03b1 - \u039f\u03b9\u03ba\u03cc\u03c0\u03b5\u03b4\u03b1": {}, + "\u0395\u03c1\u03b3\u03bf\u03c3\u03c4\u03ac\u03c3\u03b9\u03bf \u0392 \u03ba.\u03bb.\u03c0.": {}, + "\u03a5\u03c0\u03bf\u03ba\u03b1\u03c4\u03ac\u03c3\u03c4\u03b7\u03bc\u03b1 \u0391": {} + }, + "\u039a\u03c4\u03af\u03c1\u03b9\u03b1 - \u0395\u03b3\u03ba\u03b1\u03c4\u03b1\u03c3\u03c4\u03ac\u03c3\u03b5\u03b9\u03c2 \u03ba\u03c4\u03b9\u03c1\u03af\u03c9\u03bd- \u03a4\u03b5\u03c7\u03bd\u03b9\u03ba\u03ac \u03ad\u03c1\u03b3\u03b1": {}, + "\u039c\u03b5\u03c4\u03b1\u03c6\u03bf\u03c1\u03b9\u03ba\u03ac \u039c\u03ad\u03c3\u03b1": {}, + "\u039c\u03b7\u03c7/\u03c4\u03b1 - \u03a4\u03b5\u03c7\u03bd. \u0395\u03b3\u03ba\u03b1\u03c4\u03b1\u03c3\u03c4\u03ac\u03c3\u03b5\u03b9\u03c2 - \u039b\u03bf\u03b9\u03c0\u03cc\u03c2 \u039c\u03b7\u03c7\u03b1\u03bd. \u0395\u03be\u03bf\u03c0\u03bb\u03b9\u03c3\u03bc\u03cc\u03c2": {}, + "\u03a3\u03c5\u03bc\u03bc\u03b5\u03c4\u03bf\u03c7\u03ad\u03c2 \u03ba\u03b1\u03b9 \u03bb\u03bf\u03b9\u03c0\u03ad\u03c2 \u03bc\u03b1\u03ba\u03c1\u03bf\u03c0\u03c1\u03cc\u03b8\u03b5\u03c3\u03bc\u03b5\u03c2 \u03b1\u03c0\u03b1\u03b9\u03c4\u03ae\u03c3\u03b5\u03b9\u03c2": {} + }, + "\u03a3\u03a5\u039c\u039c\u0395\u03a4\u039f\u03a7\u0395\u03a3 \u039a\u0391\u0399 \u039b\u039f\u0399\u03a0\u0395\u03a3 \u039c\u0391\u039a\u03a1\u039f\u03a0\u03a1\u039f\u0398\u0395\u03a3\u039c\u0395\u03a3 \u0391\u03a0\u0391\u0399\u03a4\u0397\u03a3\u0395\u0399\u03a3": { + "\u0393\u03c1\u03b1\u03bc\u03bc\u03ac\u03c4\u03b9\u03b1 \u03b5\u03b9\u03c3\u03c0\u03c1\u03b1\u03ba\u03c4\u03ad\u03b1 \u03bc\u03b1\u03ba\u03c1\u03bf\u03c0\u03c1\u03cc\u03b8\u03b5\u03c3\u03bc\u03b1 \u03c3\u03b5 \u039e.\u039d.": {}, + "\u0393\u03c1\u03b1\u03bc\u03bc\u03ac\u03c4\u03b9\u03b1 \u03b5\u03b9\u03c3\u03c0\u03c1\u03b1\u03ba\u03c4\u03ad\u03b1 \u03bc\u03b1\u03ba\u03c1\u03bf\u03c0\u03c1\u03cc\u03b8\u03b5\u03c3\u03bc\u03b1 \u03c3\u03b5 \u03b4\u03c1\u03c7.": {}, + "\u0394\u03bf\u03c3\u03bc\u03ad\u03bd\u03b5\u03c2 \u03b5\u03b3\u03b3\u03c5\u03ae\u03c3\u03b5\u03b9\u03c2": {}, + "\u039b\u03bf\u03b9\u03c0\u03ad\u03c2 \u03bc\u03b1\u03ba\u03c1\u03bf\u03c0\u03c1\u03cc\u03b8\u03b5\u03c3\u03bc\u03b5\u03c2 \u03b1\u03c0\u03b1\u03b9\u03c4\u03ae\u03c3\u03b5\u03b9\u03c2 \u03c3\u03b5 \u039e.\u039d.": {}, + "\u039b\u03bf\u03b9\u03c0\u03ad\u03c2 \u03bc\u03b1\u03ba\u03c1\u03bf\u03c0\u03c1\u03cc\u03b8\u03b5\u03c3\u03bc\u03b5\u03c2 \u03b1\u03c0\u03b1\u03b9\u03c4\u03ae\u03c3\u03b5\u03b9\u03c2 \u03c3\u03b5 \u03b4\u03c1\u03c7 ": {}, + "\u039c\u03b1\u03ba\u03c1/\u03c3\u03bc\u03b5\u03c2 \u03b1\u03c0\u03b1\u03b9\u03c4\u03ae\u03c3\u03b5\u03b9\u03c2 \u03ba\u03b1\u03c4\u03ac \u03bb\u03bf\u03b9\u03c0\u03ce\u03bd \u03c3\u03c5\u03bc\u03bc\u03b5\u03c4\u03bf\u03c7\u03b9\u03ba\u03bf\u03cd \u03b5\u03bd\u03b4\u03b9\u03b1\u03c6\u03ad\u03c1\u03bf\u03bd\u03c4\u03bf\u03c2 \u03b5\u03c0\u03b9\u03c7/\u03c3\u03b5\u03c9\u03bd \u03c3\u03b5 \u039e.\u039d.": {}, + "\u039c\u03b1\u03ba\u03c1/\u03c3\u03bc\u03b5\u03c2 \u03b1\u03c0\u03b1\u03b9\u03c4\u03ae\u03c3\u03b5\u03b9\u03c2 \u03ba\u03b1\u03c4\u03ac \u03bb\u03bf\u03b9\u03c0\u03ce\u03bd \u03c3\u03c5\u03bc\u03bc\u03b5\u03c4\u03bf\u03c7\u03b9\u03ba\u03bf\u03cd \u03b5\u03bd\u03b4\u03b9\u03b1\u03c6\u03ad\u03c1\u03bf\u03bd\u03c4\u03bf\u03c2 \u03b5\u03c0\u03b9\u03c7/\u03c3\u03b5\u03c9\u03bd \u03c3\u03b5 \u03b4\u03c1\u03c7.": {}, + "\u039c\u03b1\u03ba\u03c1\u03bf\u03c0\u03c1\u03cc\u03b8\u03b5\u03c3\u03bc\u03b5\u03c2 \u03b1\u03c0\u03b1\u03b9\u03c4\u03ae\u03c3\u03b5\u03b9\u03c2 \u03ba\u03b1\u03c4\u03ac \u03b5\u03c4\u03b1\u03af\u03c1\u03c9\u03bd": {}, + "\u039c\u03b1\u03ba\u03c1\u03bf\u03c0\u03c1\u03cc\u03b8\u03b5\u03c3\u03bc\u03b5\u03c2 \u03b1\u03c0\u03b1\u03b9\u03c4\u03ae\u03c3\u03b5\u03b9\u03c2 \u03ba\u03b1\u03c4\u03ac \u03c3\u03c5\u03b3\u03b3\u03b5\u03bd\u03ce\u03bd \u03c3\u03c5\u03bd\u03b4\u03b5\u03b4\u03b5\u03bc\u03ad\u03bd\u03c9\u03bd \u03b5\u03c0\u03b9\u03c7\u03b5\u03b9\u03c1\u03ae\u03c3\u03b5\u03c9\u03bd \u03c3\u03b5 \u039e.\u039d.": {}, + "\u039c\u03b1\u03ba\u03c1\u03bf\u03c0\u03c1\u03cc\u03b8\u03b5\u03c3\u03bc\u03b5\u03c2 \u03b1\u03c0\u03b1\u03b9\u03c4\u03ae\u03c3\u03b5\u03b9\u03c2 \u03ba\u03b1\u03c4\u03ac \u03c3\u03c5\u03b3\u03b3\u03b5\u03bd\u03ce\u03bd \u03c3\u03c5\u03bd\u03b4\u03b5\u03b4\u03b5\u03bc\u03ad\u03bd\u03c9\u03bd \u03b5\u03c0\u03b9\u03c7\u03b5\u03b9\u03c1\u03ae\u03c3\u03b5\u03c9\u03bd \u03c3\u03b5 \u03b4\u03c1\u03c7": {}, + "\u039c\u03b7 \u03b4\u03b5\u03b4\u03bf\u03c5\u03bb\u03b5\u03c5\u03bc\u03ad\u03bd\u03bf\u03b9 \u03c4\u03cc\u03ba\u03bf\u03b9 \u03b3\u03c1\u03b1\u03bc\u03bc\u03b1\u03c4\u03af\u03c9\u03bd \u03b5\u03b9\u03c3\u03c0\u03c1\u03b1\u03ba\u03c4\u03ad\u03c9\u03bd \u03bc\u03b1\u03ba\u03c1/\u03c3\u03bc\u03b1 \u03c3\u03b5 \u039e.\u039d.": {}, + "\u039c\u03b7 \u03b4\u03b5\u03b4\u03bf\u03c5\u03bb\u03b5\u03c5\u03bc\u03ad\u03bd\u03bf\u03b9 \u03c4\u03cc\u03ba\u03bf\u03b9 \u03b3\u03c1\u03b1\u03bc\u03bc\u03b1\u03c4\u03af\u03c9\u03bd \u03b5\u03b9\u03c3\u03c0\u03c1\u03b1\u03ba\u03c4\u03ad\u03c9\u03bd \u03bc\u03b1\u03ba\u03c1/\u03c3\u03bc\u03b1 \u03c3\u03b5 \u03b4\u03c1\u03c7": {}, + "\u039f\u03c6\u03b5\u03b9\u03bb\u03cc\u03bc\u03b5\u03bd\u03bf \u03ba\u03b5\u03c6\u03ac\u03bb\u03b1\u03b9\u03bf": {}, + "\u03a3\u03c5\u03bc\u03bc\u03b5\u03c4\u03bf\u03c7\u03ad\u03c2 \u03c3\u03b5 \u03bb\u03bf\u03b9\u03c0\u03ad\u03c2 \u03b5\u03c0\u03b9\u03c7\u03b5\u03b9\u03c1\u03ae\u03c3\u03b5\u03b9\u03c2": { + "\u0391\u03bd\u03b5\u03be\u03cc\u03c6\u03bb\u03b7\u03c4\u03b5\u03c2 \u03bc\u03b5\u03c4\u03bf\u03c7\u03ad\u03c2 \u03b5\u03b9\u03c3\u03b1\u03b3\u03bc\u03ad\u03bd\u03b5\u03c2 \u03c3\u03c4\u03bf \u03a7\u03c1\u03b7\u03bc\u03b1\u03c4\u03b9\u03c3\u03c4\u03ae\u03c1\u03b9\u03bf \u03b5\u03c4\u03b1\u03b9\u03c1\u03b9\u03ce\u03bd \u03b5\u03be\u03c9\u03c4\u03b5\u03c1\u03b9\u03ba\u03bf\u03cd": {}, + "\u0391\u03bd\u03b5\u03be\u03cc\u03c6\u03bb\u03b7\u03c4\u03b5\u03c2 \u03bc\u03b5\u03c4\u03bf\u03c7\u03ad\u03c2 \u03b5\u03b9\u03c3\u03b1\u03b3\u03bc\u03ad\u03bd\u03b5\u03c2 \u03c3\u03c4\u03bf \u03a7\u03c1\u03b7\u03bc\u03b1\u03c4\u03b9\u03c3\u03c4\u03ae\u03c1\u03b9\u03bf \u03b5\u03c4\u03b1\u03b9\u03c1\u03b9\u03ce\u03bd \u03b5\u03c3\u03c9\u03c4\u03b5\u03c1\u03b9\u03ba\u03bf\u03cd": {}, + "\u0391\u03bd\u03b5\u03be\u03cc\u03c6\u03bb\u03b7\u03c4\u03b5\u03c2 \u03bc\u03b5\u03c4\u03bf\u03c7\u03ad\u03c2 \u03bc\u03b7 \u03b5\u03b9\u03c3\u03b1\u03b3\u03bc\u03ad\u03bd\u03b5\u03c2 \u03c3\u03c4\u03bf \u03a7\u03c1\u03b7\u03bc\u03b1\u03c4\u03b9\u03c3\u03c4\u03ae\u03c1\u03b9\u03bf \u03b5\u03c4\u03b1\u03b9\u03c1\u03b9\u03ce\u03bd \u03b5\u03be\u03c9\u03c4\u03b5\u03c1\u03b9\u03ba\u03bf\u03cd": {}, + "\u0391\u03bd\u03b5\u03be\u03cc\u03c6\u03bb\u03b7\u03c4\u03b5\u03c2 \u03bc\u03b5\u03c4\u03bf\u03c7\u03ad\u03c2 \u03bc\u03b7 \u03b5\u03b9\u03c3\u03b1\u03b3\u03bc\u03ad\u03bd\u03b5\u03c2 \u03c3\u03c4\u03bf \u03a7\u03c1\u03b7\u03bc\u03b1\u03c4\u03b9\u03c3\u03c4\u03ae\u03c1\u03b9\u03bf \u03b5\u03c4\u03b1\u03b9\u03c1\u03b9\u03ce\u03bd \u03b5\u03c3\u03c9\u03c4\u03b5\u03c1\u03b9\u03ba\u03bf\u03cd": {}, + "\u039c\u03b5\u03c4\u03bf\u03c7\u03ad\u03c2 \u03b5\u03b9\u03c3\u03b1\u03b3\u03bc\u03ad\u03bd\u03b5\u03c2 \u03c3\u03c4\u03bf \u03a7\u03c1\u03b7\u03bc\u03b1\u03c4\u03b9\u03c3\u03c4\u03ae\u03c1\u03b9\u03bf \u03b5\u03c4\u03b1\u03b9\u03c1\u03b9\u03ce\u03bd \u03b5\u03be\u03c9\u03c4\u03b5\u03c1\u03b9\u03ba\u03bf\u03cd": {}, + "\u039c\u03b5\u03c4\u03bf\u03c7\u03ad\u03c2 \u03b5\u03b9\u03c3\u03b7\u03b3\u03bc\u03ad\u03bd\u03b5\u03c2 \u03c3\u03c4\u03bf \u03a7\u03c1\u03b7\u03bc\u03b1\u03c4\u03b9\u03c3\u03c4\u03ae\u03c1\u03b9\u03bf \u03b5\u03c4\u03b1\u03b9\u03c1\u03b9\u03ce\u03bd \u03b5\u03c3\u03c9\u03c4\u03b5\u03c1\u03b9\u03ba\u03bf\u03cd": {}, + "\u039c\u03b5\u03c4\u03bf\u03c7\u03ad\u03c2 \u03bc\u03b7 \u03b5\u03b9\u03c3\u03b1\u03b3\u03bc\u03ad\u03bd\u03b5\u03c2 \u03c3\u03c4\u03bf \u03a7\u03c1\u03b7\u03bc\u03b1\u03c4\u03b9\u03c3\u03c4\u03ae\u03c1\u03b9\u03bf \u03b5\u03c4\u03b1\u03b9\u03c1\u03b9\u03ce\u03bd \u03b5\u03be\u03c9\u03c4\u03b5\u03c1\u03b9\u03ba\u03bf\u03cd": {}, + "\u039c\u03b5\u03c4\u03bf\u03c7\u03ad\u03c2 \u03bc\u03b7 \u03b5\u03b9\u03c3\u03b1\u03b3\u03bc\u03ad\u03bd\u03b5\u03c2 \u03c3\u03c4\u03bf \u03a7\u03c1\u03b7\u03bc\u03b1\u03c4\u03b9\u03c3\u03c4\u03ae\u03c1\u03b9\u03bf \u03b5\u03c4\u03b1\u03b9\u03c1\u03b9\u03ce\u03bd \u03b5\u03c3\u03c9\u03c4\u03b5\u03c1\u03b9\u03ba\u03bf\u03cd": {}, + "\u039c\u03b5\u03c4\u03bf\u03c7\u03ad\u03c2 \u03c3\u03b5 \u03c4\u03c1\u03af\u03c4\u03bf\u03c5\u03c2 \u03b3\u03b9\u03b1 \u03b5\u03b3\u03b3\u03cd\u03b7\u03c3\u03b7": {}, + "\u03a0\u03c1\u03bf\u03b2\u03bb\u03ad\u03c8\u03b5\u03b9\u03c2 \u03b3\u03b9\u03b1 \u03c5\u03c0\u03bf\u03c4\u03b9\u03bc\u03ae\u03c3\u03b5\u03b9\u03c2 \u03c3\u03c5\u03bc\u03bc\u03b5\u03c4\u03bf\u03c7\u03ce\u03bd \u03c3\u03b5 \u03c3\u03c5\u03bd\u03b4\u03b5\u03b4\u03b5\u03bc\u03ad\u03bd\u03b5\u03c2 \u03b5\u03c0\u03b9\u03c7\u03b5\u03b9\u03c1\u03ae\u03c3\u03b5\u03b9\u03c2": {}, + "\u03a0\u03c1\u03bf\u03b5\u03b3\u03b3\u03c1\u03b1\u03c6\u03ad\u03c2 \u03c3\u03b5 \u03c5\u03c0\u03cc \u03ad\u03ba\u03b4\u03bf\u03c3\u03b7 \u03bc\u03b5\u03c4\u03bf\u03c7\u03ad\u03c2 \u03b5\u03c4\u03b1\u03b9\u03c1\u03b9\u03ce\u03bd \u03b5\u03be\u03c9\u03c4\u03b5\u03c1\u03b9\u03ba\u03bf\u03cd": {}, + "\u03a0\u03c1\u03bf\u03b5\u03b3\u03b3\u03c1\u03b1\u03c6\u03ad\u03c2 \u03c3\u03b5 \u03c5\u03c0\u03cc \u03ad\u03ba\u03b4\u03bf\u03c3\u03b7 \u03bc\u03b5\u03c4\u03bf\u03c7\u03ad\u03c2 \u03b5\u03c4\u03b1\u03b9\u03c1\u03b9\u03ce\u03bd \u03b5\u03c3\u03c9\u03c4\u03b5\u03c1\u03b9\u03ba\u03bf\u03cd": {}, + "\u03a3\u03c5\u03bc\u03bc\u03b5\u03c4\u03bf\u03c7\u03ad\u03c2 \u03c3\u03b5 \u03bb\u03bf\u03b9\u03c0\u03ad\u03c2 (\u03c0\u03bb\u03b7\u03bd \u0391\u0395) \u03b5\u03c0\u03b9\u03c7\u03b5\u03b9\u03c1\u03ae\u03c3\u03b5\u03b9\u03c2 \u03b5\u03be\u03c9\u03c4\u03b5\u03c1\u03b9\u03ba\u03bf\u03cd": {}, + "\u03a3\u03c5\u03bc\u03bc\u03b5\u03c4\u03bf\u03c7\u03ad\u03c2 \u03c3\u03b5 \u03bb\u03bf\u03b9\u03c0\u03ad\u03c2 (\u03c0\u03bb\u03b7\u03bd \u0391\u0395) \u03b5\u03c0\u03b9\u03c7\u03b5\u03b9\u03c1\u03ae\u03c3\u03b5\u03b9\u03c2 \u03b5\u03c3\u03c9\u03c4\u03b5\u03c1\u03b9\u03ba\u03bf\u03cd": {} + }, + "\u03a3\u03c5\u03bc\u03bc\u03b5\u03c4\u03bf\u03c7\u03ad\u03c2 \u03c3\u03b5 \u03c3\u03c5\u03b3\u03b3\u03b5\u03bd\u03b5\u03af\u03c2 (\u03c3\u03c5\u03bd\u03b4\u03b5\u03b4\u03b5\u03bc\u03ad\u03bd\u03b5\u03c2) \u03b5\u03c0\u03b9\u03c7\u03b5\u03b9\u03c1\u03ae\u03c3\u03b5\u03b9\u03c2": { + "\u0391\u03bd\u03b5\u03be\u03cc\u03c6\u03bb\u03b7\u03c4\u03b5\u03c2 \u03bc\u03b5\u03c4\u03bf\u03c7\u03ad\u03c2 \u03b5\u03b9\u03c3\u03b1\u03b3\u03bc\u03ad\u03bd\u03b5\u03c2 \u03c3\u03c4\u03bf \u03a7\u03c1\u03b7\u03bc\u03b1\u03c4\u03b9\u03c3\u03c4\u03ae\u03c1\u03b9\u03bf \u03b5\u03c4\u03b1\u03b9\u03c1\u03b9\u03ce\u03bd \u03b5\u03be\u03c9\u03c4\u03b5\u03c1\u03b9\u03ba\u03bf\u03cd": {}, + "\u0391\u03bd\u03b5\u03be\u03cc\u03c6\u03bb\u03b7\u03c4\u03b5\u03c2 \u03bc\u03b5\u03c4\u03bf\u03c7\u03ad\u03c2 \u03b5\u03b9\u03c3\u03b1\u03b3\u03bc\u03ad\u03bd\u03b5\u03c2 \u03c3\u03c4\u03bf \u03a7\u03c1\u03b7\u03bc\u03b1\u03c4\u03b9\u03c3\u03c4\u03ae\u03c1\u03b9\u03bf \u03b5\u03c4\u03b1\u03b9\u03c1\u03b9\u03ce\u03bd \u03b5\u03c3\u03c9\u03c4\u03b5\u03c1\u03b9\u03ba\u03bf\u03cd": {}, + "\u0391\u03bd\u03b5\u03be\u03cc\u03c6\u03bb\u03b7\u03c4\u03b5\u03c2 \u03bc\u03b5\u03c4\u03bf\u03c7\u03ad\u03c2 \u03bc\u03b7 \u03b5\u03b9\u03c3\u03b1\u03b3\u03bc\u03ad\u03bd\u03b5\u03c2 \u03c3\u03c4\u03bf \u03a7\u03c1\u03b7\u03bc\u03b1\u03c4\u03b9\u03c3\u03c4\u03ae\u03c1\u03b9\u03bf \u03b5\u03c4\u03b1\u03b9\u03c1\u03b9\u03ce\u03bd \u03b5\u03be\u03c9\u03c4\u03b5\u03c1\u03b9\u03ba\u03bf\u03cd": {}, + "\u0391\u03bd\u03b5\u03be\u03cc\u03c6\u03bb\u03b7\u03c4\u03b5\u03c2 \u03bc\u03b5\u03c4\u03bf\u03c7\u03ad\u03c2 \u03bc\u03b7 \u03b5\u03b9\u03c3\u03b1\u03b3\u03bc\u03ad\u03bd\u03b5\u03c2 \u03c3\u03c4\u03bf \u03a7\u03c1\u03b7\u03bc\u03b1\u03c4\u03b9\u03c3\u03c4\u03ae\u03c1\u03b9\u03bf \u03b5\u03c4\u03b1\u03b9\u03c1\u03b9\u03ce\u03bd \u03b5\u03c3\u03c9\u03c4\u03b5\u03c1\u03b9\u03ba\u03bf\u03cd": {}, + "\u039c\u03b5\u03c4\u03bf\u03c7\u03ad\u03c2 \u03b5\u03b9\u03c3\u03b1\u03b3\u03bc\u03ad\u03bd\u03b5\u03c2 \u03c3\u03c4\u03bf \u03a7\u03c1\u03b7\u03bc\u03b1\u03c4\u03b9\u03c3\u03c4\u03ae\u03c1\u03b9\u03bf \u03b5\u03c4\u03b1\u03b9\u03c1\u03b9\u03ce\u03bd \u03b5\u03be\u03c9\u03c4\u03b5\u03c1\u03b9\u03ba\u03bf\u03cd": {}, + "\u039c\u03b5\u03c4\u03bf\u03c7\u03ad\u03c2 \u03b5\u03b9\u03c3\u03b1\u03b3\u03bc\u03ad\u03bd\u03b5\u03c2 \u03c3\u03c4\u03bf \u03a7\u03c1\u03b7\u03bc\u03b1\u03c4\u03b9\u03c3\u03c4\u03ae\u03c1\u03b9\u03bf \u03b5\u03c4\u03b1\u03b9\u03c1\u03b9\u03ce\u03bd \u03b5\u03c3\u03c9\u03c4\u03b5\u03c1\u03b9\u03ba\u03bf\u03cd": {}, + "\u039c\u03b5\u03c4\u03bf\u03c7\u03ad\u03c2 \u03bc\u03b7 \u03b5\u03b9\u03c3\u03b1\u03b3\u03bc\u03ad\u03bd\u03b5\u03c2 \u03c3\u03c4\u03bf \u03a7\u03c1\u03b7\u03bc\u03b1\u03c4\u03b9\u03c3\u03c4\u03ae\u03c1\u03b9\u03bf \u03b5\u03c4\u03b1\u03b9\u03c1\u03b9\u03ce\u03bd \u03b5\u03be\u03c9\u03c4\u03b5\u03c1\u03b9\u03ba\u03bf\u03cd": {}, + "\u039c\u03b5\u03c4\u03bf\u03c7\u03ad\u03c2 \u03bc\u03b7 \u03b5\u03b9\u03c3\u03b1\u03b3\u03bc\u03ad\u03bd\u03b5\u03c2 \u03c3\u03c4\u03bf \u03a7\u03c1\u03b7\u03bc\u03b1\u03c4\u03b9\u03c3\u03c4\u03ae\u03c1\u03b9\u03bf \u03b5\u03c4\u03b1\u03b9\u03c1\u03b9\u03ce\u03bd \u03b5\u03c3\u03c9\u03c4\u03b5\u03c1\u03b9\u03ba\u03bf\u03cd": {}, + "\u039c\u03b5\u03c4\u03bf\u03c7\u03ad\u03c2 \u03c3\u03b5 \u03c4\u03c1\u03af\u03c4\u03bf\u03c5\u03c2 \u03b3\u03b9\u03b1 \u03b5\u03b3\u03b3\u03cd\u03b7\u03c3\u03b7": {}, + "\u03a0\u03c1\u03bf\u03b2\u03bb\u03ad\u03c8\u03b5\u03b9\u03c2 \u03b3\u03b9\u03b1 \u03c5\u03c0\u03bf\u03c4\u03b9\u03bc\u03ae\u03c3\u03b5\u03b9\u03c2 \u03c3\u03c5\u03bc\u03bc\u03b5\u03c4\u03bf\u03c7\u03ce\u03bd \u03c3\u03b5 \u03c3\u03c5\u03bd\u03b4\u03b5\u03b4\u03b5\u03bc\u03ad\u03bd\u03b5\u03c2 \u03b5\u03c0\u03b9\u03c7\u03b5\u03b9\u03c1\u03ae\u03c3\u03b5\u03b9\u03c2": {}, + "\u03a0\u03c1\u03bf\u03b5\u03b3\u03b3\u03c1\u03b1\u03c6\u03ad\u03c2 \u03c3\u03b5 \u03c5\u03c0\u03cc \u03ad\u03ba\u03b4\u03bf\u03c3\u03b7 \u03bc\u03b5\u03c4\u03bf\u03c7\u03ad\u03c2 \u03b5\u03c4\u03b1\u03b9\u03c1\u03b9\u03ce\u03bd \u03b5\u03be\u03c9\u03c4\u03b5\u03c1\u03b9\u03ba\u03bf\u03cd": {}, + "\u03a0\u03c1\u03bf\u03b5\u03b3\u03b3\u03c1\u03b1\u03c6\u03ad\u03c2 \u03c3\u03b5 \u03c5\u03c0\u03cc \u03ad\u03ba\u03b4\u03bf\u03c3\u03b7 \u03bc\u03b5\u03c4\u03bf\u03c7\u03ad\u03c2 \u03b5\u03c4\u03b1\u03b9\u03c1\u03b9\u03ce\u03bd \u03b5\u03c3\u03c9\u03c4\u03b5\u03c1\u03b9\u03ba\u03bf\u03cd": {}, + "\u03a3\u03c5\u03bc\u03bc\u03b5\u03c4\u03bf\u03c7\u03ad\u03c2 \u03c3\u03b5 \u03bb\u03bf\u03b9\u03c0\u03ad\u03c2 (\u03c0\u03bb\u03b7\u03bd \u0391\u0395) \u03b5\u03c0\u03b9\u03c7\u03b5\u03b9\u03c1\u03ae\u03c3\u03b5\u03b9\u03c2 \u03b5\u03be\u03c9\u03c4\u03b5\u03c1\u03b9\u03ba\u03bf\u03cd": {}, + "\u03a3\u03c5\u03bc\u03bc\u03b5\u03c4\u03bf\u03c7\u03ad\u03c2 \u03c3\u03b5 \u03bb\u03bf\u03b9\u03c0\u03ad\u03c2 (\u03c0\u03bb\u03b7\u03bd \u0391\u0395) \u03b5\u03c0\u03b9\u03c7\u03b5\u03b9\u03c1\u03ae\u03c3\u03b5\u03b9\u03c2 \u03b5\u03c3\u03c9\u03c4\u03b5\u03c1\u03b9\u03ba\u03bf\u03cd": {} + }, + "\u03a4\u03af\u03c4\u03bb\u03bf\u03b9 \u03bc\u03b5 \u03c7\u03b1\u03c1\u03b1\u03ba\u03c4\u03ae\u03c1\u03b1 \u03b1\u03ba\u03b9\u03bd\u03b7\u03c4\u03bf\u03c0\u03bf\u03b9\u03ae\u03c3\u03b5\u03c9\u03bd \u03c3\u03b5 \u039e.\u039d.": {}, + "\u03a4\u03af\u03c4\u03bb\u03bf\u03b9 \u03bc\u03b5 \u03c7\u03b1\u03c1\u03b1\u03ba\u03c4\u03ae\u03c1\u03b1 \u03b1\u03ba\u03b9\u03bd\u03b7\u03c4\u03bf\u03c0\u03bf\u03b9\u03ae\u03c3\u03b5\u03c9\u03bd \u03c3\u03b5 \u03b4\u03c1\u03c7": {} + } + } + } +} \ No newline at end of file diff --git a/erpnext/accounts/doctype/account/chart_of_accounts/gt_cuentas_plantilla.json b/erpnext/accounts/doctype/account/chart_of_accounts/gt_cuentas_plantilla.json new file mode 100644 index 0000000000..31447b25a5 --- /dev/null +++ b/erpnext/accounts/doctype/account/chart_of_accounts/gt_cuentas_plantilla.json @@ -0,0 +1,131 @@ +{ + "country_code": "gt", + "name": "Plantilla de cuentas de Guatemala (sencilla)", + "tree": { + "Balance General": { + "Activo": { + "Activo Corriente": { + "Caja y Bancos": { + "Caja Chica": {} + }, + "Cuentas y Documentos por Cobrar": { + "Cuentas por Cobrar Empresas Afilidas": {}, + "Cuentas por Cobrar Generales": {}, + "Otras Cuentas por Cobrar": {}, + "Prestamos al Personal": {} + }, + "IVA por Cobrar": { + "IVA por Cobrar": {}, + "Retenciones de IVA recibidas": {} + }, + "Inventario": {} + }, + "Diferido": { + "Gastos Anticipados": { + "Gastos Anticipados": {} + }, + "Gastos de Organizaci\u00f3n": { + "Gastos de Organizaci\u00f3n": {} + }, + "Gastos por Amortizar": { + "Gastos por Amortizar": {} + }, + "Otros Activos": { + "Otros Activos": {} + } + }, + "No Corriente": { + "Depreciaciones Acumuladas": { + "Depreciaciones Acumuladas": {} + }, + "Propiedad, Planta y Equipo": { + "Propiedad, Planta y Equipo": {} + } + } + }, + "Pasivo": { + "Cr\u00e9ditos Diferidos": { + "Cr\u00e9ditos Diferidos": { + "Anticipos": {} + } + }, + "Pasivo Corto Plazo": { + "Cuentas y Documentos por Pagar": { + "Cuentas y Documentos por Pagar": {} + }, + "IVA por Pagar": { + "IVA por Pagar": {} + }, + "Impuestos": { + "Impuestos": {} + } + }, + "Pasivo a Largo Plazo": { + "Provisi\u00f3n para Indemnizaciones": { + "Provisi\u00f3n para Indemnizaciones": {} + } + } + }, + "Patrimonio": { + "Patrimonio de los Accionistas": { + "Patrimonio de los Accionistas": { + "Capital Autorizado, Suscr\u00edto y Pagado": {}, + "Perdidas y Ganancias": {}, + "Reservas": {} + } + } + } + }, + "Estado de Resultados": { + "Egresos": { + "Costos": { + "Costos de Ventas": { + "Costos de Ventas": {} + } + } + }, + "Gastos": { + "Gastos de Operaci\u00f3n": { + "Gastos de Administraci\u00f3n": { + "Gastos de Administraci\u00f3n": {} + }, + "Otros Gastos de Operaci\u00f3n": { + "Otros Gastos de Operaci\u00f3n": {} + } + }, + "Gastos de Ventas": { + "Gastos de Ventas": { + "Gastos de Ventas": {} + } + }, + "Gastos no Deducibles": { + "Gastos no Deducibles": { + "Gastos no Deducibles": {} + } + } + }, + "Ingresos": { + "Otros Ingresos": { + "Otros Ingresos": { + "Otros Ingresos": {} + } + }, + "Ventas": { + "Ventas Netas": { + "Descuentos Sobre Ventas": {}, + "Ventas": {} + } + } + }, + "Otros Gastos y Productos Financieros": { + "Otros Gastos y Productos Financieros": { + "Otros Gastos y Productos Financieros": { + "Intereses": {}, + "Otros Gastos Financieros": {} + } + } + } + }, + "name": "Plan contable de Guatemala (sencillo)" + } +} \ No newline at end of file diff --git a/erpnext/accounts/doctype/account/chart_of_accounts/hn_cuentas_plantilla.json b/erpnext/accounts/doctype/account/chart_of_accounts/hn_cuentas_plantilla.json new file mode 100644 index 0000000000..44b0a78eba --- /dev/null +++ b/erpnext/accounts/doctype/account/chart_of_accounts/hn_cuentas_plantilla.json @@ -0,0 +1,131 @@ +{ + "country_code": "hn", + "name": "Plantilla de cuentas de Honduras (sencilla)", + "tree": { + "Balance General": { + "Activo": { + "Activo Corriente": { + "Caja y Bancos": { + "Caja Chica": {} + }, + "Cuentas y Documentos por Cobrar": { + "Cuentas por Cobrar Empresas Afilidas": {}, + "Cuentas por Cobrar Generales": {}, + "Otras Cuentas por Cobrar": {}, + "Prestamos al Personal": {} + }, + "ISV por Cobrar": { + "ISV por Cobrar": {}, + "Retenciones de ISV recibidas": {} + }, + "Inventario": {} + }, + "Diferido": { + "Gastos Anticipados": { + "Gastos Anticipados": {} + }, + "Gastos de Organizaci\u00f3n": { + "Gastos de Organizaci\u00f3n": {} + }, + "Gastos por Amortizar": { + "Gastos por Amortizar": {} + }, + "Otros Activos": { + "Otros Activos": {} + } + }, + "No Corriente": { + "Depreciaciones Acumuladas": { + "Depreciaciones Acumuladas": {} + }, + "Propiedad, Planta y Equipo": { + "Propiedad, Planta y Equipo": {} + } + } + }, + "Pasivo": { + "Cr\u00e9ditos Diferidos": { + "Cr\u00e9ditos Diferidos": { + "Anticipos": {} + } + }, + "Pasivo Corto Plazo": { + "Cuentas y Documentos por Pagar": { + "Cuentas y Documentos por Pagar": {} + }, + "ISV por Pagar": { + "ISV por Pagar": {} + }, + "Impuestos": { + "Impuestos": {} + } + }, + "Pasivo a Largo Plazo": { + "Provisi\u00f3n para Indemnizaciones": { + "Provisi\u00f3n para Indemnizaciones": {} + } + } + }, + "Patrimonio": { + "Patrimonio de los Accionistas": { + "Patrimonio de los Accionistas": { + "Capital Autorizado, Suscr\u00edto y Pagado": {}, + "Perdidas y Ganancias": {}, + "Reservas": {} + } + } + } + }, + "Estado de Resultados": { + "Egresos": { + "Costos": { + "Costos de Ventas": { + "Costos de Ventas": {} + } + } + }, + "Gastos": { + "Gastos de Operaci\u00f3n": { + "Gastos de Administraci\u00f3n": { + "Gastos de Administraci\u00f3n": {} + }, + "Otros Gastos de Operaci\u00f3n": { + "Otros Gastos de Operaci\u00f3n": {} + } + }, + "Gastos de Ventas": { + "Gastos de Ventas": { + "Gastos de Ventas": {} + } + }, + "Gastos no Deducibles": { + "Gastos no Deducibles": { + "Gastos no Deducibles": {} + } + } + }, + "Ingresos": { + "Otros Ingresos": { + "Otros Ingresos": { + "Otros Ingresos": {} + } + }, + "Ventas": { + "Ventas Netas": { + "Descuentos Sobre Ventas": {}, + "Ventas": {} + } + } + }, + "Otros Gastos y Productos Financieros": { + "Otros Gastos y Productos Financieros": { + "Otros Gastos y Productos Financieros": { + "Intereses": {}, + "Otros Gastos Financieros": {} + } + } + } + }, + "name": "Plan contable de Honduras (sencillo)" + } +} \ No newline at end of file diff --git a/erpnext/accounts/doctype/account/chart_of_accounts/hr_l10n_hr_chart_template_rrif.json b/erpnext/accounts/doctype/account/chart_of_accounts/hr_l10n_hr_chart_template_rrif.json new file mode 100644 index 0000000000..d595b1dd75 --- /dev/null +++ b/erpnext/accounts/doctype/account/chart_of_accounts/hr_l10n_hr_chart_template_rrif.json @@ -0,0 +1,2874 @@ +{ + "country_code": "hr", + "name": "RRIF-ov ra\u010dunski plan za poduzetnike", + "tree": { + "FINANCIJSKI REZULTAT POSLOVANJA": { + "DOBITAK ILI GUBITAK RAZDOBLJA": { + "Dobitak ili gubitak razdoblja": { + "Dobitak razdoblja (poslije poreza)": {}, + "Gubitak razdoblja": {} + }, + "Dobitak prije oporezivanja": { + "Dobitak prije oporezivanja-a1": {} + }, + "Gubitak prije oporezivanja": { + "Gubitak prije oporezivanja-a1": {} + }, + "Porez na dobitak (gubitak)": { + "Porez na dobitak (gubitak)-a1": {} + } + }, + "DOBITAK ILI GUBITAK RAZDOBLJA KOJI PRIPADA DRUGIMA": { + "Dobitak pripisan imateljima kapitala matice": { + "Dobitak pripisan imateljima kapitala matice-a1": {} + }, + "Dobitak pripisan manjinskom interesu": { + "Dobitak pripisan manjinskom interesu-a1": {} + }, + "Gubitak koji tereti imatelje kapitala matice": { + "Gubitak koji tereti imatelje kapitala matice-a1": {} + }, + "Gubitak koji tereti manjinski interes": { + "Gubitak koji tereti manjinski interes-a1": {} + } + } + }, + "KAPITAL I PRI\u010cUVE TE IZVANBILAN\u010cNI ZAPISI": { + "DOBITAK ILI GUBITAK POSLOVNE GODINE": { + "Dobitak poslovne godine": { + "Dobitak - dividenda financijske godine (analitika prema \u010dlanovima dru\u0161tva - dioni\u010darima)": {}, + "Dobitak financijske godine (neraspore\u0111en)": {}, + "Dobitak iz privremenih razlika (odgo\u0111eni porezi)": {}, + "Dobitak koji se privremeno ne ispla\u0107uje po prijedlogu uprave i N.O.": {}, + "Dobitak za isplate i izuzimanja u tijeku godine (analitika po \u010dlanovima)": {}, + "Dobitak za manjinske \u010dlanove dru\u0161tva": {}, + "Dobitak za nagrade zaposlenicima": {}, + "Dobitak za tajnog \u010dlana dru\u0161tva": {} + }, + "Gubitak poslovne godine (analitika po \u010dlanovima)": { + "Gubitak iz privremenih razlika": {}, + "Gubitak koji se pokriva": {}, + "Nepokriveni gubitak": {} + } + }, + "IZVANBILAN\u010cNI ZAPISI": { + "Imovina - materijalna u optjecaju": { + "Ambala\u017ea na kori\u0161tenju (tu\u0111a)": {}, + "Materijal i roba u doradi (tu\u0111a)": {}, + "Materijali za doradne - lohn-poslove": {}, + "Pozajmica strojeva i alata": {}, + "Primljena roba u komisiju i konsignaciju (tu\u0111a)": {}, + "Roba u izvozu": {}, + "Roba u skladi\u0161tu (tu\u0111a)": {}, + "Vlasni\u0161tvo orta\u010dke zajednice": {}, + "Za\u0161titna odje\u0107a i obu\u0107a na kori\u0161tenju": {}, + "Zgrade i zemlji\u0161ta u zakupu": {} + }, + "Izvori materijalne imovine": { + "Obveze prema vlasnicima robe u komisiji i konsignaciji (tu\u0111a sredstva)": {}, + "Obveze za materijale u doradi - lohnu": {}, + "Obveze za robu u izvozu (tu\u0111a roba)": {}, + "Ortaci - vlasni\u0161tvo orta\u010dke zajednice": {}, + "Skladi\u0161te za\u0161titne odje\u0107e i obu\u0107e": {}, + "Vlasnici ambala\u017ee u kori\u0161tenju": {}, + "Vlasnici materijala i robe u doradi": {}, + "Vlasnici pozajmljenih strojeva i alata": {}, + "Vlasnici robe u na\u0161im skladi\u0161tima": {}, + "Vlasnici zemlji\u0161ta i zgrada u zakupu": {} + }, + "Izvori prava": { + "Du\u017enici po hipoteci": {}, + "Izvor prava na kori\u0161tenje": {}, + "Izvori prava loro-akreditiva (doma\u0107i partneri)": {}, + "Izvori prava loro-akreditiva (inozemni partneri)": {}, + "Krediti odobreni": {}, + "Obveze zastupnika iz prodaje prema nalogodavcu": {}, + "Ratne reparacije i nadoknade \u0161teta": {}, + "Ulaga\u010di u materijalna prava": {} + }, + "Obra\u010dun dobitka investicijskog pothvata": { + "Dobitak": {}, + "Investicija - ulaganje - rashodi": {}, + "Porezi i druga davanja": {}, + "Prihod - priljev": {}, + "Tro\u0161ak kamata budu\u0107eg razdoblja": {}, + "\u010cisti dobitak": {} + }, + "Obveze s osnove investicijskog pothvata": { + "Izvori prihoda - priljeva": {}, + "Obveze iz planiranog \u010distog dobitka": {}, + "Obveze prema ulaga\u010dima": {}, + "Obveze za porez i druga javna davanja": {}, + "Ukalkulirani - planirani dobitak": {} + }, + "Obveze za izdane vrijednosnice u manipulaciji": { + "Kamate sadr\u017eane u vrijednosnicama ili obra\u010dunima": {}, + "Obveznice i druge vrijednosnice": {}, + "Prodajna mjesta za izdane obveznice": {}, + "Vrijednosni papiri (obveznice, dionice)": {}, + "Vrijednost zalihe blokova ulaznica": {} + }, + "Obveze za vrijednosne papire koji nisu stavljeni u optjecaj": { + "Jamstva od du\u017enika kao instrument pla\u0107anja": {}, + "Obveze za izdane mjenice": {}, + "Obveze za izdane zadu\u017enice": {}, + "Obveze za kori\u0161tene garancije u tijeku": {}, + "Obveze za primljene zadu\u017enice": {}, + "Obveze za \u010dekove i mjenice za osiguranje otplate anuiteta za robne i financijske kredite": {}, + "Ostali vrijednosni papiri koji nisu stavljeni u optjecaj": {} + }, + "Prava": { + "Hipoteka na tu\u0111oj imovini": {}, + "Krediti ugovoreni": {}, + "Materijalna prava": {}, + "Prava na kori\u0161tenja": {}, + "Prava na ratne reparacije i \u0161tete od oduzete imovine": {}, + "Prava po loro akreditivima (doma\u0107i partneri)": {}, + "Prava po loro akreditivima (inozemni partneri)": {} + }, + "Vrijednosni papiri": { + "Izdane mjenice": {}, + "Izdane zadu\u017enice": {}, + "Kori\u0161tene garancije u tijeku": {}, + "Ostali vrijednosni papiri koji nisu stavljeni u optjecaj": {}, + "Primljena jamstva vjerovnika kao instrumenata pla\u0107anja": {}, + "Primljene zadu\u017enice": {}, + "Primljeni \u010dekovi, mjenice za osiguranje otplate anuiteta za dobivene robne i financijske kredite": {}, + "Tra\u017ebine od kupaca iz zastupni\u010dke prodaje": {} + }, + "Vrijednosnice u manipulaciji": { + "Blokovi ulaznica": {}, + "Obveznice i druge vrijednosti na skladi\u0161tu (blagajni)": {}, + "Prodajna mjesta za izdane obveznice": {}, + "Vrijednosni papiri na \u010duvanju (obveznice, dionice)": {} + } + }, + "KAPITALNE PRI\u010cUVE": { + "Kapital iz ulaganja obrtnika dobita\u0161a": { + "Kapital iz ulaganja obrtnika dobita\u0161a-a1": {} + }, + "Kapitalne pri\u010duve iz dodatnih uplata radi stjecanja posebnih prava u dru\u0161tvu(ili zamjenjivih obveznica)": { + "Kapitalne pri\u010duve iz dodatnih uplata radi stjecanja posebnih prava u dru\u0161tvu(ili zamjenjivih obveznica)-a1": {} + }, + "Kapitalne pri\u010duve iz drugih izvora": { + "Kapitalne pri\u010duve iz drugih izvora-a1": {} + }, + "Kapitalne pri\u010duve iz ostatka pri smanjenju temeljnog kapitala": { + "Kapitalne pri\u010duve iz ostatka pri smanjenju temeljnog kapitala-a1": {} + }, + "Kapitalne pri\u010duve iz ulaganja tajnog \u010dlana dru\u0161tva (\u010dl. 148. ZTD-a)": { + "Kapitalne pri\u010duve iz ulaganja tajnog \u010dlana dru\u0161tva (\u010dl. 148. ZTD-a)-a1": {} + }, + "Kapitalne pri\u010duve iz uplata dodatnih \u010dinidbi": { + "Kapitalne pri\u010duve iz uplata dodatnih \u010dinidbi-a1": {} + }, + "Kapitalni dobitak iz prodaje vlastitih udjela - dionica": { + "Kapitalni dobitak iz prodaje vlastitih udjela - dionica-a1": {} + }, + "Kapitalni dobitak na prodane emitirane dionice": { + "Kapitalni dobitak na prodane emitirane dionice-a1": {} + }, + "Upla\u0107eni udjeli - dionice iznad svote temeljnog kapitala": { + "Upla\u0107eni udjeli - dionice iznad svote temeljnog kapitala-a1": {} + } + }, + "MANJINSKI INTERES": { + "Manjinski interes": { + "Kapital manjinskog dru\u0161tva (privremeno u postupku konsolidacije kao dio koji nije pod kontrolom matice)": {} + } + }, + "PRI\u010cUVE IZ DOBITKA": { + "Ostale pri\u010duve": { + "Pri\u010duve za nagrade i sl.": {}, + "Pri\u010duve za nerealizirane dobitke iz udjela": {}, + "Pri\u010duve za pokri\u0107e gubitka u poslovanju": {}, + "Slobodne pri\u010duve iz neraspore\u0111enog dobitka": {} + }, + "Pri\u010duve za vlastite dionice i udjele (\u010dl. 233. i 406.a ZTD-a)": { + "Pri\u010duve za opcijske dionice za zaposlenike": {}, + "Pri\u010duve za otkup dionica da bi se sprije\u010dila \u0161teta i dr.": {}, + "Pri\u010duve za otkupljene dionice radi obe\u0161te\u0107enja dioni\u010dara": {}, + "Pri\u010duve za vlastite (trezorske) dionice i udjele": {} + }, + "Statutarne pri\u010duve": { + "Pri\u010duve radi odr\u017eavanja boniteta strukture izvora financiranja": {}, + "Pri\u010duve za odr\u017eavanje financijske stabilnosti dru\u0161tva, za razvojne aktivnosti i sl.": {}, + "Pri\u010duve za restrukturiranje": {} + }, + "Vlastite dionice i udjeli (odbitna- dugovna stavka)": { + "Otkupljene vlastite dionice": {}, + "Otkupljeni vlastiti udjeli": {}, + "Vlastite dionice za opcijsku namjenu": {} + }, + "Zakonske pri\u010duve (u d.d.)": { + "Pri\u010duve prema ZTD": {}, + "Pri\u010duve za pokri\u0107e gubitka": {}, + "Pri\u010duve za pove\u0107anje temeljnog kapitala": {} + } + }, + "REVALORIZACIJSKE PRI\u010cUVE": { + "Dobitci/gubitci iz za\u0161tite nov\u010danog toka do reklasifikacije (MRS 1. t. 95. i MRS 39. t. 100.)": { + "Dobitci/gubitci iz za\u0161tite nov\u010danog toka do reklasifikacije (MRS 1. t. 95. i MRS 39. t. 100.)-a1": {} + }, + "Dobitci/gubitci od udjela u kapitalu do prestanka priznavanja (MRS 1. t. 95. i MRS 39. 55.b)": { + "Dobitci/gubitci od udjela u kapitalu do prestanka priznavanja (MRS 1. t. 95. i MRS 39. 55.b)-a1": {} + }, + "Ostali akumulirani sveobuhvatni dobitci/gubitci - pri\u010duve (MRS 1. t. 96.)": { + "Ostali akumulirani sveobuhvatni dobitci/gubitci - pri\u010duve (MRS 1. t. 96.)-a1": {} + }, + "Pri\u010duve iz te\u010dajnih razlika od ulaganja u inozemno poslovanje (MRS 21. t. 39.)": { + "Pri\u010duve iz te\u010dajnih razlika od ulaganja u inozemno poslovanje (MRS 21. t. 39.)-a1": {} + }, + "Revalorizacijske pri\u010duve": { + "Ostale revalorizacijske pri\u010duve": {}, + "Pri\u010duve iz revalorizacije financijske imovine": {}, + "Revalorizacijske pri\u010duve iz procjene dug. nemat. i mat. imovine (HSFIt.6.36.iMRS16,t.39.iMRS38,t.85)": {} + }, + "Revalorizacijske pri\u010duve ranijih godina": { + "Revalorizacijske pri\u010duve iz razdoblja od 2001. do 2004.": {}, + "Revalorizacijske pri\u010duve nastale do kraja 2000.": {} + } + }, + "TEMELJNI - (UPISANI) KAPITAL": { + "Dr\u017eavni kapital u udjelima": { + "Dr\u017eavni kapital u udjelima-a1": {} + }, + "Kapital (ulozi) komanditora komanditnog dru\u0161tva": { + "Kapital (ulozi) komanditora komanditnog dru\u0161tva-a1": {} + }, + "Kapital (ulozi) \u010dlanova javnog trgova\u010dkog dru\u0161tva": { + "Kapital (ulozi) \u010dlanova javnog trgova\u010dkog dru\u0161tva-a1": {} + }, + "Kapital \u010dlanova zadruge": { + "Kapital \u010dlanova zadruge-a1": {} + }, + "Upisani kapital koji nije pla\u0107en": { + "Upisani temeljni kapital koji je pozvan za uplatu (analitika po upisnicima)": {} + }, + "Upisani temeljni kapital koji je pla\u0107en": { + "Temeljni dioni\u010dki kapital (obi\u010dne dionice)": {}, + "Temeljni dioni\u010dki kapital (povla\u0161tene dionice)": {}, + "Upisani temeljni kapital \u010dlanova d.o.o. (analitika po \u010dlanovima)": {} + }, + "Upisani temeljni kapital manjinskih \u010dlanova": { + "Upisani temeljni kapital manjinskih \u010dlanova-a1": {} + } + }, + "ZADR\u017dANI DOBITAK ILI PRENESENI GUBITAK": { + "Preneseni gubitak (kumuliran u prethodnim godinama - analitika po \u010dlanovima)": { + "Gubitak (dio) koji je iznad kapitala": {}, + "Preneseni gubitak (iz godine 200_.)": {}, + "Preneseni gubitak (iz godine 201_.)": {} + }, + "Zadr\u017eani dobitak (iz prethodnih godina)": { + "Zadr\u017eani dobitak iz 2001. do 2004.": { + "Neraspore\u0111eni zadr\u017eani dobitak": {}, + "Zadr\u017eani dobitak - neispl. dividende": {}, + "Zadr\u017eani dobitak izuzet od isplate (npr. za investicije u imovinu)": {}, + "Zadr\u017eani dobitak \u010dlanova dru\u0161tva (analitika po \u010dlanovima)": {} + }, + "Zadr\u017eani dobitak iz negativnog goodwilla": {}, + "Zadr\u017eani dobitak oblikovan iz realizirane rev. pri\u010duve": {}, + "Zadr\u017eani dobitak od 2005. i poslije": { + "Neraspore\u0111eni zadr\u017eani dobitak": {}, + "Zadr\u017eani dobitak - neispl. dividenda": {}, + "Zadr\u017eani dobitak izuzet od isplate (npr. za investicije u imovinu)": {}, + "Zadr\u017eani dobitak \u010dlanova dru\u0161tva (analitika po \u010dlanovima)": {} + }, + "Zadr\u017eani dobitak po prijedlogu uprave i N.O.": {}, + "Zadr\u017eani dobitci ostvareni do kraja 2000.": { + "Zadr\u017eani dobitak - neispla\u0107ena dividenda": {}, + "Zadr\u017eani dobitak koji se izuzima od isplate (npr. za investicije u imovinu)": {}, + "Zadr\u017eani dobitak koji \u010deka raspored": {}, + "Zadr\u017eani dobitak tajnog \u010dlana dru\u0161tva": {}, + "Zadr\u017eani dobitak za manjinske \u010dlanove dru\u0161tva": {}, + "Zadr\u017eani dobitak za privatne tro\u0161kove \u010dlanova dru\u0161tva": {}, + "Zadr\u017eani dobitak \u010dlanova dru\u0161tva (analitika po \u010dlanovima)": {} + } + } + } + }, + "KRATKORO\u010cNE I DUGORO\u010cNE OBVEZE, DUGORO\u010cNA REZERVIRANJA, ODGO\u0110ENA PLA\u0106ANJA I PRIHODI BUDU\u0106EG RAZDOBLJA": { + "DUGORO\u010cNA REZERVIRANJA ZA RIZIKE I TRO\u0160KOVE": { + "Druga rezerviranja": { + "Dugor. rezerv. za obnovu prirodnog bogatstva-dug. rezer. za neiskor. g.o.(MRS19.t14.,HSFI13) -vidi 298": {}, + "Dugoro\u010dna rezerviranja za gubitke po zapo\u010detim sudskim sporovima": {}, + "Dugoro\u010dna rezerviranja za tro\u0161kove izdanih jamstava za prodana dobra": {}, + "Dugoro\u010dno rezerviranje za restrukturiranje (MRS 37 i HSFI t. 16.22.)": {}, + "Ostala dugoro\u010dna rezerviranja za rizike i dr.": {}, + "Rezerviranje za ugovore s pote\u0161ko\u0107ama (MRS 37, t. 66. i HSFI t. 16.21.)": {} + }, + "Rezerviranja za otpremnine i mirovine": { + "Rezerviranja za mirovine": {}, + "Rezerviranja za otpremnine": {} + }, + "Rezerviranja za porezne obveze": { + "Dugor. rezerv. za odg. pla\u0107. poreza i dopr.": {} + } + }, + "DUGORO\u010cNE OBVEZE (za du\u017ee od jedne godine)": { + "Dugoro\u010dne obveze iz financijskog lizinga": { + "Financijski najam vozila, brodova i dr.": {}, + "Povratni financijski najam (npr. nekretnina brodova, tramvaja, vlakova i dr.)": {} + }, + "Obveze po vrijednosnim papirima (dugoro\u010dnim)": { + "Diskont na vrijednosne papire (kao razlika do nominalne vrijednosti)": {}, + "Obveze po ostalim dugoro\u010d. vrijednos. papirima": {}, + "Obveze za dugoro\u010dne komercijalne vrijednosne papire": {}, + "Obveze za dugoro\u010dne mjenice": {}, + "Obveze za izdane dugoro\u010dne obveznice": {}, + "Obveze za kamate iz obveznica": {} + }, + "Obveze prema Dr\u017eavi (realizirana jamstva, krediti)": { + "Obveze prema Dr\u017eavi (realizirana jamstva, krediti)-a1": {} + }, + "Obveze prema bankama i dr. financijskim institucijama": { + "Dugoro\u010dne obveze za kamate": {}, + "Dugoro\u010dni financijski krediti banaka (analitika po bankama, pa po sklopljenim ugovorima o kreditu)": {}, + "Dugoro\u010dni krediti od inozemnih banaka i drugih inozemnih kreditnih institucija": {}, + "Dugoro\u010dni krediti od osiguravaju\u0107ih dru\u0161tava (analitika po dru\u0161tvima, pa po sklopljenim ugovorima)": {}, + "Dugoro\u010dni krediti od ostalih doma\u0107ih kreditnih institucija (fonda, i dr.)": {} + }, + "Obveze prema dobavlja\u010dima (neispla\u0107ene dugoro\u010dne obveze prema vjerovnicima s osnove poslovanja)": { + "Obveze prema dobavlja\u010dima iz inozemstva (dugoro\u010dne)": {}, + "Obveze prema dobavlja\u010dima s rokom pla\u0107anja duljim od godine dana (npr. kod izgradnje)": {}, + "Obveze prema dobavlja\u010dima za zadr\u017eani dio iz jamstva": {}, + "Obveze prema vjerovnicima iz ostalih poslovnih aktivnosti": {} + }, + "Obveze prema poduzetnicima u kojima postoje sudjeluju\u0107i interesi (do 20% udjela)": { + "Obveze prema poduzetnicima u kojima postoje sudjeluju\u0107i interesi (do 20% udjela)-a1": {} + }, + "Obveze prema povezanim poduzetnicima": { + "Obveze za kori\u0161tenje zajmova": {}, + "Obveze za primljena dobra i usluge": {} + }, + "Obveze za predujmove": { + "Obveze za dugoro\u010dne predujmove (avanse) za izgradnju objekata i postrojenja (bez PDV-a)": {}, + "Obveze za dugoro\u010dne predujmove za isporuke zaliha": {}, + "Ostale dugoro\u010dne obveze za predujmove": {} + }, + "Obveze za zajmove, depozite i sl.": { + "Obveze s osnove jamstva (realiziranih)": {}, + "Obveze za depozite": {}, + "Obveze za dugoro\u010dne financijske zajmove": {}, + "Obveze za dugoro\u010dne hipotekarne zajmove": {}, + "Obveze za dugoro\u010dne zajmove iz inozemstva": {}, + "Obveze za dugoro\u010dne zajmove prema gra\u0111anima": {}, + "Obveze za dugoro\u010dne zajmove \u010dlanovima dru\u0161tva": {}, + "Obveze za kapare": {}, + "Ostale obveze za dugoro\u010dne zajmove": {} + }, + "Ostale dugoro\u010dne obveze": { + "Dugoro\u010dne obveze za porez": {}, + "Dugoro\u010dne obveze za socijalno osiguranje": {}, + "Obveze prema zakladama, komorama i sl.": {}, + "Obveze za dugoro\u010dne jam\u010devine": {}, + "Ostale dugoro\u010dne obveze": {} + } + }, + "KRATKORO\u010cNE FINANCIJSKE OBVEZE": { + "Obveze iz eskontnih poslova": { + "Obveze iz otkupa tra\u017ebina": {}, + "Obveze s temelja eskontiranih mjenica": {}, + "Ostale obveze iz eskonta vrijednosnih papira": {} + }, + "Obveze po izdanim vrijednosnim papirima": { + "Obveze po izdanim komercijalnim zapisima": {}, + "Obveze po izdanim obveznicama": {}, + "Obveze po izdanim zadu\u017enicama": {}, + "Obveze po ostalim kratkoro\u010dnim vrijednosnim papirima": {}, + "Obveze za kamate sadr\u017eane u vrijed. papirima": {} + }, + "Obveze prema bankama i drugim financijskim institucijama": { + "Obveze po ispla\u0107enom akreditivu": {}, + "Obveze prema bankama po napla\u0107enim garancijama": {}, + "Obveze prema kreditnim institucijama i bankama u inozemstvu": {}, + "Obveze prema ostalim kreditnim institucijama (\u0161tedionicama, mirovinskom fondu i dr.)": {}, + "Obveze za kamate prema bankama": {}, + "Obveze za kamate prema financ. institucijama": {}, + "Obveze za kratkoro\u010dne kredite u banci (analitika po bankama a unutar banke po ugovorima o kreditu)": {}, + "Obveze za kratkoro\u010dne kredite u osiguravaju\u0107im dru\u0161tvima (analitika po dru\u0161tvima i kreditima)": {}, + "Obveze za prekora\u010denje na ra\u010dunu (okvirni kredit)": {}, + "Ostale obveze prema kreditnim institucijama": {} + }, + "Obveze prema izdavateljima kreditnih kartica (analitika prema karti\u010darima)": { + "Obveze prema izdavateljima kreditnih kartica (analitika prema karti\u010darima)-a1": {} + }, + "Obveze prema poduzetnicima u kojima postoje sudjeluju\u0107i interesi (do 20% udjela)": { + "Obveze prema poduzetnicima u kojima postoje sudjeluju\u0107i interesi (do 20% udjela)-a1": {} + }, + "Obveze s osnove dugotrajne imovine namijenjene prodaji (analitika prema izvorima)": { + "Obveze s osnove dugotrajne imovine namijenjene prodaji (analitika prema izvorima)-a1": {} + }, + "Obveze s osnove zajmova, depozita i sl.": { + "Obveze po kontokorentnom ra\u010dunu": {}, + "Obveze za depozite, jam\u010devine i kapare": {}, + "Obveze za dio dospjelih dugoro\u010dnih zajmova koji se trebaju platiti u roku 12 mj.": {}, + "Obveze za financijske zajmove od dru\u0161tava": {}, + "Obveze za kaucije": {}, + "Obveze za kratkoro\u010dne zajmove iz inozemstva": {}, + "Obveze za zajmove od ustanova, zadruga i sl.": {}, + "Obveze za zajmove prema gra\u0111anima": {}, + "Obveze za zajmove \u010dlanova dru\u0161tva": {}, + "Ostali kratkoro\u010dni zajmovi i sl.": {} + }, + "Obveze za izdane mjenice": { + "Obveze za dane mjenice": {}, + "Obveze za dane mjeni\u010dne akcepte": {} + }, + "Obveze za izdane \u010dekove": { + "Obveze za izdane \u010dekove-a1": {} + } + }, + "KRATKORO\u010cNE OBVEZE PREMA POVEZANIM PODUZETNICIMA I S OSNOVE UDJELA U REZULTATU (do jedne godine)": { + "Obveze prema povezanim poduzetnicima": { + "Obveze prema osnovanim ustanovama, zadrugama i sl.": {}, + "Obveze prema podru\u017enicama": {}, + "Obveze prema povezanim dru\u0161tvima za zalihe (poluproizvoda, robe i sl.)": {}, + "Obveze za kamate prema povezanim dru\u0161tvima": {}, + "Obveze za predujmove od povezanih dru\u0161tvima": {}, + "Obveze za raspore\u0111eni dobitak iz poslovanja prema povezanim dru\u0161tvima": {}, + "Obveze za zajmove prema povezanim dru\u0161tvima": {}, + "Ostale kratkoro\u010dne obveze prema povezanim dru\u0161tvima": {} + }, + "Obveze s osnove udjela u rezultatu": { + "Obveze iz dobitka prema tajnim \u010dlanovima": {}, + "Obveze prema zadrugarima iz rezultata": {}, + "Obveze s osnove udjela u dobitku (analitika prema \u010dlanovima)": {}, + "Obveze za dividende dioni\u010darima": {}, + "Obveze za sudjeluju\u0107e dobitke u rezultatu iz zajedni\u010dkog pothvata": {}, + "Ostale obveze s osnove udjela u dobitku": {} + } + }, + "KRATKORO\u010cNE OBVEZE ZA POREZE, DOPRINOSE I SLI\u010cNA DAVANJA": { + "Obveze za carinu i carinske pristojbe": { + "Obveze za carinske pristojbe i takse": {}, + "Obveze za carinu": {}, + "Obveze za carinu prema mjernoj jedinici (prelevmani)": {}, + "Ostale obveze prema carini (za PDV i dr.)": {} + }, + "Obveze za doprinose za osiguranja": { + "Doprinos HZZO-u na slu\u017ebena putovanja u inozemstvo": {}, + "Doprinos za MO iz pla\u0107a (I. stup)": {}, + "Doprinos za MO iz pla\u0107a (II. stup - analitika prema fondovima)": {}, + "Doprinos za MO za beneficirani sta\u017e (I. i II. stup)": {}, + "Doprinos za zapo\u0161ljavanje na pla\u0107u": {}, + "Doprinos za zdravstveno osiguranje na pla\u0107e": {}, + "Doprinosi za osiguranja na druge dohotke": { + "Doprinos za MO I. stup": {}, + "Doprinos za MO II. stup": {}, + "Doprinos za zdravstveno osiguranje na honorar": {} + }, + "Obveze za ostale nespomenute doprinose koji se pla\u0107aju na dohotke": {}, + "Poseban doprinos za zdravstveno osiguranje na pla\u0107e za ozljede na radu i prof. bolesti": {} + }, + "Obveze za porez i prirez na dohodak": { + "Obveze za porez i prirez iz stipendija i nagrada u\u010denika na praksi": {}, + "Obveze za porez i prirez na drugi dohodak (autorski honorari, ug. o djelu, doh. \u010dlanova nadz.i dr.)": {}, + "Obveze za porez i prirez za ostale dohotke": {}, + "Obveze za porez na dohodak iz pla\u0107a i primitaka izjedna\u010denih s pla\u0107om": {}, + "Obveze za prirez iz pla\u0107a i primitaka izjedna\u010denih s pla\u0107ama": {} + }, + "Obveze za porez na dobitak, dohodak od kapitala i porez po odbitku": { + "Obveza za PD po rje\u0161enju poreznog nadzora": {}, + "Obveze za porez na dobitak": {}, + "Obveze za porez na dohotke od kapitala": { + "Porez na dohodak od kapitala na isplate dobitka i dividendi (iz 2001. do 2004. = 12% + prirez)": {}, + "Porez na dohodak od kapitala na izuzimanja ili privatni \u017eivot \u010dlanova dru\u0161tva i dioni\u010dara (40%+prirez)": {}, + "Porez na dohodak od kapitala na kamate (na zajmove fizi\u010dkih osoba = 40% + prirez)": {}, + "Porez na dohodak od kapitala s osnove opcijskih dionica (25% + prirez)": {} + }, + "Obveze za porez po odbitku (-15% -\u010dl.31.Zakona o porezu na dobit -na ino usluge intelek. vlas. i dr.)": {} + }, + "Obveze za porez na dodanu vrijednost": { + "Obra\u010dunana a nedospjela obveza za PDV": {}, + "Obveza za PDV koje se ne izvje\u0161tavaju u obrascu PDV": { + "Obveza za PDV na inozemne usluge": {}, + "Obveza za PDV po Rje\u0161enju PU": {} + }, + "Obveza za PDV po isporukama": { + "Obveza za PDV - 10%": {}, + "Obveza za PDV - 22%": {}, + "Obveza za PDV - 23%": {}, + "Obveza za PDV - 25%": {} + }, + "Obveza za PDV po kona\u010dnom obra\u010dunu": {}, + "Obveza za PDV po nezara\u010dunanim isporukama": { + "Obveza za PDV po nezara\u010dunanim isporukama - 10%": {}, + "Obveza za PDV po nezara\u010dunanim isporukama - 22%": {}, + "Obveza za PDV po nezara\u010dunanim isporukama - 23%": {}, + "Obveza za PDV po nezara\u010dunanim isporukama - 25%": {} + }, + "Obveza za PDV-a prema ra\u010dunu za predujam": { + "Obveza za PDV za predujam - 10%": {}, + "Obveza za PDV za predujam - 22%": {}, + "Obveza za PDV za predujam - 23%": {}, + "Obveza za PDV za predujam - 25%": {} + }, + "Obveza za razliku poreza i pretporeza u obra\u010dunskom razdoblju": {}, + "Obveze za PDV s osnove vlastite potro\u0161nje - 23% (za proizv. za reprez. te za o.auto. nab. do 2010.)": {}, + "Obveze za ispravljeni PDV zbog prenamjene dobara": { + "Obveza za PDV zbog promjene postotka priznavanja PDV-a": {} + }, + "Povrat PDV-a iz putni\u010dkog prometa": {} + }, + "Obveze za posebne poreze (tro\u0161arine - akcize) i dr. poreze dr\u017eavi": { + "Obveza za 5% poreza na promet nekretnina": {}, + "Obveza za posebni porez na alkohol": {}, + "Obveza za posebni porez na bezalkoholna pi\u0107a": {}, + "Obveza za posebni porez na kavu": {}, + "Obveza za posebni porez na naftne derivate": { + "Obveze za naknade za Hrvatske autoceste": {}, + "Obveze za naknade za Hrvatske ceste": {} + }, + "Obveza za posebni porez na pivo": {}, + "Obveza za posebni porez pri uvozu automobila, plovila i zrakoplova": {}, + "Obveze za 5% poreza na promet mot. vozila i plovila": {}, + "Obveze za posebni porez na duhanske proizvode": {}, + "Obveze za posebni porez na luksuzne proizvode": {} + }, + "Obveze za \u010dlanarinu komori": { + "Obveza za HGK za javnu funkciju": {}, + "Obveza za HGK za pau\u0161alnu naknadu": {}, + "Obveza za \u010dlanarinu Obrtni\u010dkoj komori": {}, + "Obveze za pau\u0161al HOK-u": {}, + "Obveze za \u010dlanarinu granskoj ili strukovnoj komori": {} + }, + "Obveze za \u010dlanarinu turist. zajednicama": { + "Obveze za \u010dlanarinu turist. zajednicama-a1": {} + }, + "Obveze za \u017eupanijske (gradske) i op\u0107inske poreze": { + "Obveza za porez na potro\u0161nju alkoholnih i bezalkoholnih pi\u0107a i piva u ugostiteljstvu": {}, + "Obveze za imovinski porez na ku\u0107e za odmor i porez na kori\u0161tenje javnih povr\u0161ina": {}, + "Obveze za imovinski porez na motorna vozila i plovne objekte": {}, + "Obveze za ostale poreze \u017eupaniji, gradu ili op\u0107ini": {}, + "Obveze za porez na istaknutu reklamu": {}, + "Obveze za porez na nasljedstva i darove": {}, + "Obveze za porez na tvrtku ili naziv": {}, + "Obveze za porez na zabavne i \u0161portske priredbe": {} + }, + "Ostale obveze javnih davanja": { + "Obveze prema lokalnoj samoupravi za financiranje komunalne izgradnje (Zakon o komunalnom gospodarstvu)": {}, + "Obveze za boravi\u0161nu pristojbu": {}, + "Obveze za koncesije": {}, + "Obveze za nadoknadu za \u0161ume": {}, + "Obveze za naknade za ambala\u017eu": {}, + "Obveze za naknade za iskori\u0161tav. mineral. sirovina": {}, + "Obveze za spomeni\u010dku rentu": {}, + "Obveze za zakonske kazne": {}, + "Ostale obveze za ostala javna davanja": {} + } + }, + "OBVEZE PREMA DOBAVLJA\u010cIMA, ZA PREDUJMOVE I OSTALE OBVEZE": { + "Dobavlja\u010di fizi\u010dke osobe": { + "Dobavlja\u010di fizi\u010dke osobe (za isporu\u010dene osnovne proizvode poljodjelstva, ribarstva i \u0161umarstva)": {}, + "Dobavlja\u010di kooperanti - fizi\u010dke osobe": {}, + "Dobavlja\u010di za isporu\u010denu osobnu imovinu": {}, + "Dobavlja\u010di, obrtnici i slobodna zanimanja": {}, + "Obveze prema studentima i u\u010denicima za rad preko studentskog servisa": {}, + "Obveze s osnove autorskih prava, inovacija, patenata i sl.": {}, + "Obveze s osnove ugovora o djelu i akviziterstva": {}, + "Ostali dobavlja\u010di - fizi\u010dke osobe": {} + }, + "Dobavlja\u010di iz inozemstva (analitika prema dobavlja\u010dima)": { + "Dobavlja\u010di dobara iz inozemstva": {}, + "Dobavlja\u010di prava intelektualnog vlasni\u0161tva, istra\u017eivanja tr\u017ei\u0161ta i dr.": {}, + "Dobavlja\u010di prava na fran\u0161izu, uporabu imena i sl.": {}, + "Dobavlja\u010di usluga iz inozemstva": {} + }, + "Dobavlja\u010di komunalnih usluga": { + "Obveze za energetske isporuke": {}, + "Obveze za ostale komunalne usluge": {}, + "Obveze za usluge odvodnje i odvoza sme\u0107a": {} + }, + "Obveze prema dobavlja\u010dima u zemlji (analitika prema dobavlja\u010dima)": { + "Dobavlja\u010di dobara": {}, + "Dobavlja\u010di iz operativnog lizinga (za najmove)": {}, + "Dobavlja\u010di iz orta\u010dkog ugovora": {}, + "Dobavlja\u010di nematerijalne imovine": {}, + "Dobavlja\u010di opreme, postrojenja i nekretnina": {}, + "Dobavlja\u010di usluga": {}, + "Dobavlja\u010di zadruge, ustanove i dr.": {} + }, + "Obveze za nefakturirane a preuzete isporuke robe i usluge": { + "Obveze za nefakturirane a preuzete isporuke robe i usluge-a1": {} + }, + "Obveze za predujmove": { + "Obveze za predujmove gra\u0111ana": {}, + "Primljeni predujmovi iz inozemstva": {}, + "Primljeni predujmovi koji nisu pod PDV-om": {}, + "Primljeni predujmovi za koje su izdani ra\u010duni s PDV-om": {} + } + }, + "OBVEZE PREMA ZAPOSLENIMA I OSTALE OBVEZE": { + "Kratkoro\u010dne obveze iz nabava i potpora": { + "Obveze prema vanjskim \u010dlanovima uprave, nadzornog odbora, prokuristima, ste\u010dajnim upraviteljima i sl.": {}, + "Obveze s temelja teku\u0107e nabave u gotovini": {}, + "Obveze za darovanja (do 2% od ukupnog prihoda)": {}, + "Obveze za nadoknadu tro\u0161kova (refundacije)": {}, + "Obveze za naknadno odobrene bonifikacije, casasconte i druge popuste": {}, + "Obveze za preuzeta pla\u0107anja temeljem ugovora o cesiji, asignaciji i preuzimanjem duga": {}, + "Obveze za primljene potpore (nisu za prihod)": {}, + "Obveze za stipendije": {}, + "Obveze za ugovorene penale, kazne i sl.": {}, + "Ostale kratkoro\u010dne obveze (npr. prema vanjskim suradnicima)": {} + }, + "Obveze iz poslovanja u slobodnoj zoni": { + "Obveze iz poslovanja u slobodnoj zoni-a1": {} + }, + "Obveze iz stjecanja udjela": { + "Obveze za kupnju poslovnog udjela": {}, + "Obveze za upla\u0107eni a neupisani temeljni kapital": {} + }, + "Obveze iz vanjskotrgova\u010dkog poslovanja": { + "Obveze po poslovima izvoza za tu\u0111i ra\u010dun": {}, + "Obveze prema uvozniku (ili naru\u010ditelju)": {} + }, + "Obveze po obra\u010dunu prodanih dobara primljenih u komisiju ili konsignaciju": { + "Obveze po obra\u010dunu za prodana dobra": {}, + "Obveze prema nalogodavatelju iz zastupni\u010dke prodaje": {}, + "Obveze za isplatu komitentu": {} + }, + "Obveze prema osiguravaju\u0107im dru\u0161tvima": { + "Obveze iz osiguranja imovine i osoba": {}, + "Obveze za III. stupu mirovinskog osiguranja": {}, + "Obveze za dopunsko zdravstveno osiguranje": {}, + "Obveze za premije zdravstvenog osiguranja": {}, + "Obveze za \u017eivotna osiguranja": {} + }, + "Obveze prema poslovnim jedinicama u inozemstvu": { + "Obveze prema P.J. u inozemstvu": {}, + "Obveze prema podru\u017enicama u inozemstvu": {} + }, + "Obveze prema zaposlenicima": { + "Nadoknade pla\u0107a koje se refundiraju (od dr\u017eavnih institucija, od HZZO, od lokalne samoupr.)": {}, + "Obveza prema zaposlenima za naknadu \u0161teta: zbog ozljede na radu, neiskori\u0161tenog godi\u0161njeg odmora i sl.": {}, + "Obveze prema zaposlenima za primitke koji se smatraju dohotkom (prehrana, davanja u naravi i sl.)": {}, + "Obveze prema zaposlenima za zatezne kamate i sl.": {}, + "Obveze prema zaposlenima zbog otpremnine, jubilarne, odvojeni \u017eivot, pomo\u0107 obitelji umrlog posloprimca": {}, + "Obveze za darove i potpore (bo\u017ei\u0107nica, dar djeci, potpora zbog bolesti, regres za g. o. i sl.)": {}, + "Obveze za nadoknade tro\u0161kova (dnevnice, terenski dod.,tro\u0161kovi sl. puta, km,dolazak na posao i dr.)": {}, + "Obveze za neto-pla\u0107e": {}, + "Obveze za obra\u010dunanu bruto-pla\u0107u iz pro\u0161le poslovne godine (koje nisu ispla\u0107ene i XIII. pla\u0107a)": {}, + "Obveze za obustave iz neto-pla\u0107a i nadoknada pla\u0107a": { + "Obveze iz ovrha na neto-pla\u0107i": {}, + "Obveze za obustave iz neto-pla\u0107a i nadoknada pla\u0107a za \u010dlanarine, i dr.": {}, + "Obveze za obustave iz neto-pla\u0107a i nadoknada za sudske zabrane, kazne i sl.": {}, + "Obveze za obustave iz neto-pla\u0107e za isplate kredita i pozajmica": {} + } + }, + "Obveze za kamate (analitika prema du\u017enicima i vrstama obveza prema nepovezanim dru\u0161tvima)": { + "Obveze za kamate na zajmove prema poduzetnicima": {}, + "Obveze za kamate po sudskim sporovima": {}, + "Obveze za ugovorenu kamatu": {}, + "Obveze za zateznu kamatu": {} + }, + "Ostale kratkoro\u010dne obveze": { + "Obveze iz orta\u0161tva": {}, + "Obveze iz primjene valutne klauzule": {}, + "Obveze prema brokerima za kupljene vrijednosne papire": {}, + "Obveze prema inozemnom poduzet. za PDV": {}, + "Obveze prema od\u0161tetnim zahtjevima": {}, + "Obveze s osnove sudskih presuda": {}, + "Obveze za PDV iz poslovnih odnosa": {}, + "Obveze za doprinos za komunalnu infrastrukturu": {}, + "Obveze za tu\u0111a sredstva": {}, + "Ostale nespomenute obveze": {} + } + }, + "ODGO\u0110ENI POREZI": { + "Odgo\u0111ena porezna obveza": { + "Odgo\u0111ena privremena razlika porezne obveze (analitika po godinama - HSFI t. 12.22. i MRS 12 t. 5.)": {} + } + }, + "ODGO\u0110ENO PLA\u0106ANJE TRO\u0160KOVA I PRIHOD BUDU\u0106EG RAZDOBLJA": { + "Nerealizirani dobitci iz financijske imovine (HSFI 9 i MRS 39)": { + "Nerealizirani dobitci iz financijske imovine (HSFI 9 i MRS 39)-a1": {} + }, + "Obra\u010dunani prihodi budu\u0107eg razdoblja": { + "Obra\u010dunane (anticipativne) kamate na dane zajmove i zatezne kamate (za budu\u0107e razdoblje)": {}, + "Obra\u010dunani prihodi budu\u0107eg razdoblja koji su rezultat primjene ra\u010dunovodstvene politike": {}, + "Odgo\u0111eni prihodi iz operativnog lizinga": {}, + "Odgo\u0111eni prihodi iz orta\u0161tva": {}, + "Odgo\u0111eni prihodi iz otkupa tra\u017ebine (faktoring koji nije zara\u0111en)": {}, + "Odgo\u0111eni prihodi od kamata iz financijskog lizinga": {}, + "Odgo\u0111eni prihodi radi neizvjesnih tro\u0161kova": {}, + "Odgo\u0111eno priznavanje prihoda kad se predvi\u0111a povrat robe": {}, + "Ostali odgo\u0111eni prihodi budu\u0107eg razdoblja": {}, + "Unaprijed obra\u010dunane ili napla\u0107ene \u0161kolarine": {} + }, + "Obra\u010dunani tro\u0161kovi kori\u0161tenih prava": { + "Obra\u010dunani tro\u0161kovi autorskih prava": {}, + "Obra\u010dunani tro\u0161kovi fran\u0161iza, kori\u0161tenih trgova\u010dkih znakova, prava i sl.": {}, + "Obra\u010dunani tro\u0161kovi licencija": {}, + "Odgo\u0111eno pla\u0107anje tro\u0161kova za ostala prava": {} + }, + "Obra\u010dunani tro\u0161kovi nabave dobara": { + "Obra\u010dunani ovisni tro\u0161kovi nabave (za koje nisu primljeni ra\u010duni)-prijevoz, osiguranje, \u0161pedicija i dr.": {} + }, + "Odgo\u0111eni prihod s osnove nefakturiranih isporuka dobara i usluga": { + "Odgo\u0111eni prihod s osnove nefakturiranih isporuka dobara i usluga-a1": {} + }, + "Odgo\u0111eno pla\u0107anje tro\u0161kova": { + "Obra\u010dunana najamnina iz operativnog (poslovnog) najma": {}, + "Obra\u010dunane a nepla\u0107ene usluge kori\u0161tene u obra\u010dunskom razdoblju": {}, + "Obra\u010dunani kalo, rastep, kvar i lom": {}, + "Obra\u010dunani ostali tro\u0161kovi poslovanja (prijevoz, bankovne usluge i platni promet, reprez. i dr.)": {}, + "Obra\u010dunani rad po ugovoru o djelu, autor. hon.": {}, + "Obra\u010dunani tro\u0161kovi premije osiguranja": {}, + "Obra\u010dunani tro\u0161kovi reklame, propagande i sajmova": {}, + "Obra\u010dunani tro\u0161kovi teku\u0107eg odr\u017eavanja": {}, + "Obra\u010dunani tro\u0161kovi za koje nije primljena faktura (telefon, grijanje, el. energija, plin, voda i sl.)": {}, + "Ura\u010dunani tro\u0161kovi slu\u017ebenih glasila i stru\u010dnih \u010dasopisa": {} + }, + "Odgo\u0111eno priznavanje prihoda": { + "Odgo\u0111eni prihodi zbog rizika naplate (HSFI t. 15.71 u svezi s t. 15.24)": {}, + "Razgrani\u010deni vi\u0161ak prihoda od prodaje i povratnog financijskog najma (MRS 17, t. 59.)": {} + }, + "Odgo\u0111eno priznavanje prihoda iz dr\u017eavnih potpora (HSFI t. 15.37 i MRS 20, t. 12. i 24.)": { + "Odgo\u0111eni prihodi iz potpora za dug. nemat. i mat. imovinu (analitike po primitcima, investicijama)": {}, + "Odgo\u0111eni prihodi iz potpora za zapo\u0161ljavanje": {}, + "Odgo\u0111eni prihodi ostalih potpora": {}, + "Odgo\u0111eno priznavanje prihoda za unaprijed napla\u0107ene subvencije i potpore": {} + }, + "Ostala pasivna vremenska razgrani\u010denja": { + "Ostala pasivna vremenska razgrani\u010denja tro\u0161kova": {} + }, + "Rezerviranje tro\u0161ka za neiskori\u0161tene godi\u0161nje odmore": { + "Rezerviranje tro\u0161ka za neiskori\u0161tene godi\u0161nje odmore-a1": {} + } + } + }, + "NOVAC, KRATKOTRAJNA FINANCIJSKA IMOVINA, KRATKOTRAJNA POTRA\u017dIVANJA, TRO\u0160KOVI I PRIHOD BUDU\u0106EG RAZDOBLJA": { + "KRATKOTRAJNA FINANCIJSKA IMOVINA (do jedne godine)": { + "Dani zajmovi povezanim poduzetnicima": { + "Kratkoro\u010dni zajam povezanom dru\u0161tvu": {}, + "Kratkoro\u010dni zajam povezanom dru\u0161tvu u inozemstvu": {}, + "Zajmovi dani ustanovama i \u0161kolama (kojih je dru\u0161tvo osniva\u010d)": {}, + "Zajmovi dani vlastitim podru\u017enicama": {} + }, + "Dani zajmovi, depoziti i sl.": { + "Dani kratkotrajni zajmovi": { + "Dospjeli anuiteti dugotrajnih zajmova (napla\u0107uju se u roku od 12 mjeseci - analitika po korisnicima)": {}, + "Ostali kratkotrajni zajmovi": {}, + "Zajmovi dani poljoprivrednicima ili zadrugarima": {}, + "Zajmovi dani u inozemstvo": {}, + "Zajmovi obrtnicima": {}, + "Zajmovi ortacima": {}, + "Zajmovi podru\u017enicama": {}, + "Zajmovi poduzetnicima": {}, + "Zajmovi ustanovama": {}, + "Zajmovi \u010dlanovima uprave i zaposlenicima": {} + }, + "Depoziti (do jedne godine)": { + "Depoziti u bankama": {}, + "Depoziti u inozemnim financijskim institucijama": {}, + "Depoziti u osiguravaju\u0107im dru\u0161tvima": {}, + "Depoziti za ostale poslovne aktivnosti": {} + }, + "Kaucije i jam\u010devine (do jedne godine)": { + "Dane jam\u010devine za natje\u010daje": {}, + "Kaucije na aukcijama (dra\u017ebama)": {}, + "Kaucije za ambala\u017eu": {}, + "Kaucije za robu": {}, + "Polozi gotovine za ostale poslovne aktivnosti": {}, + "Potra\u017eivanja za kapare (\u010dl. 303. ZOO-a)": {} + } + }, + "Ostala financijska imovina": { + "Otkup kratkoro\u010dnih potra\u017eivanja (faktoring)": {}, + "Potra\u017eivanja iz preuzetog duga (\u010dl. 96. ZOO)": {}, + "Potra\u017eivanja po ispla\u0107enim garancijama": {}, + "Potra\u017eivanja za isplate avaliranih ili indosiranih mjenica": {}, + "Potra\u017eivanja za vi\u0161e upla\u0107eno po kreditnoj kartici": {}, + "Potra\u017eivanje po asignacijama, novacijama i sl.": {}, + "Ulaganje u kratkotrajne eskontne poslove": {} + }, + "Potra\u017eivanja iz ulaganja u investicijske fondove": { + "Kratkotrajno ulaganje u nov\u010dane fondove": {}, + "Kratkotrajno ulaganje u ostale investicijske fondove": {} + }, + "Potra\u017eivanja u sporu (npr. utu\u017eena, u ste\u010daju i sl. iz fin. imovine)": { + "Potra\u017eivanja u sporu (npr. utu\u017eena, u ste\u010daju i sl. iz fin. imovine)-a1": {} + }, + "Sudjeluju\u0107i interesi (udjeli)": { + "Udjeli (do 20%) u dru\u0161tvima kapitala": {}, + "Udjeli (do 20%) u ustanovama, zadrugama i dr.": {}, + "Udjeli - dionice u bankama": {} + }, + "Udjeli (dionice) u povezanim poduzetnicima": { + "Dioni\u010dki udio u d.d. (s vi\u0161e od 20%)": {}, + "Udjeli u povezanim dru\u0161tvima (s vi\u0161e od 20%)": {}, + "Ulaganje u dionice radi preprodaje (iz udjela vi\u0161e od 20%)": {} + }, + "Ulaganja u vrijednosne papire": { + "Blagajni\u010dki zapisi (izdani od banaka)": {}, + "Komercijalni zapisi": {}, + "Kratkotrajne obveze poduzetnika": {}, + "Mjenice": { + "Mjenice na naplati": {}, + "Mjenice u portfelju": {}, + "Mjenice u protestu": {}, + "Utu\u017eene mjenice": {} + }, + "Ostali brzounov\u010divi vrijednosni papiri (robni papiri, ostale obveznice)": {}, + "Predani vrijednosni papiri na naplatu": {}, + "Ulaganje u obveznice": {}, + "Ulaganje u vrijednosne papire (namjenjene za trgovanje)": {}, + "Zadu\u017enice (iskupljene)-tra\u0111bina s temelja jamstva": {}, + "\u010cekovi": {} + }, + "Vrijednosno uskla\u0111ivanje financijske imovine - kratkotrajne (analitika po otpisima iz ove skupine rn)": { + "Vrijednosno uskla\u0111ivanje financijske imovine - kratkotrajne (analitika po otpisima iz ove skupine rn)-a1": {} + }, + "Zajmovi dani poduzetnicima u kojima postoje sudjeluju\u0107i interesi (do 20% udjela)": { + "Ostali zajmovi dru\u0161tvima u kojima se dr\u017ei udjel do 20%": {}, + "Zajmovi iz dospjelih anuiteta u razdoblju do 12 mj. od dospije\u0107a": {}, + "Zajmovi iz preuzetog duga": {}, + "Zajmovi u novcu": {} + } + }, + "NOVAC U BANKAMA I BLAGAJNAMA": { + "Blagajne": { + "Blagajna prodavaonice": {}, + "Blagajna radne jedinice": {}, + "Blagajna recepcije (\u0161anka)": {}, + "Blagajna servisa": {}, + "Blagajna vrijednosnica (po\u0161tanskih, taksenih maraka i dr. vrijednosnica)": {}, + "Blagajna za ostalo": {}, + "Glavna blagajna (uklju\u010divo i plemenitih metala)": {}, + "Prijelazni ra\u010dun blagajne prodavaonice": {} + }, + "Devizna blagajna": { + "Devizna blagajna za mjenja\u010dke poslove": {}, + "Devizna blagajna za razne isplate": {}, + "Devizna blagajna za slu\u017ebena putovanja u inozemstvo": {}, + "Devizna blagajna za tro\u0161kove prijevoza robe u inozemstvo": {}, + "Glavna devizna blagajna": {} + }, + "Devizni ra\u010duni": { + "Devizni ra\u010dun investicijskih radova": {}, + "Devizni ra\u010dun poslovne jedinice u inozemstvu": {}, + "Devizni ra\u010dun reeksportnih poslova": {}, + "Devizni ra\u010dun terminskih poslova": {}, + "Devizni ra\u010dun u doma\u0107oj banci (analitika po devizama)": {}, + "Devizni ra\u010dun u inozemnoj banci (u EU)": {}, + "Devizni ra\u010dun u slobodnoj zoni": {}, + "Nerezidentski devizni ra\u010dun": {}, + "Prijelazni devizni ra\u010dun": {} + }, + "Novac za kupnju deviza": { + "Novac za kupnju deviza-a1": {} + }, + "Ostala nov\u010dana sredstva": { + "Ostala nov\u010dana sredstva-a1": {} + }, + "Otvoreni akreditiv u doma\u0107oj banci": { + "Otvoreni akreditiv u doma\u0107oj banci-a1": {} + }, + "Otvoreni akreditiv u stranim valutama": { + "Ecsrow ra\u010dun": {}, + "Otvoreni akreditiv u inozemnoj banci": {}, + "Otvoreni devizni akreditiv u doma\u0107oj banci": {} + }, + "Transakcijski ra\u010duni u bankama": { + "Podra\u010dun dru\u0161tva": {}, + "Ra\u010dun dru\u0161tva u osnivanju": {}, + "Transakcijski u banci (analitika po ra\u010dunima u bankama i \u0161tedionicama)": {}, + "\u017diro-ra\u010dun prijelazni konto": {} + }, + "Vrijednosno uskla\u0111enje depozita u bankama": { + "Vrijednosno uskla\u0111enje depozita u bankama-a1": {} + } + }, + "OSTALA POTRA\u017dIVANJA OD DR\u017dAVNIH I DRUGIH INSTITUCIJA": { + "Ostala potra\u017eivanja od dr\u017eavnih institucija": { + "Ostala potra\u017eivanja od dr\u017eavnih institucija-a1": {} + }, + "Potra\u017eiv. za regrese, premije, stimulac. i dr\u017eav. potpore": { + "Potra\u017eiv. za regrese, premije, stimulac. i dr\u017eav. potpore-a1": {} + }, + "Potra\u017eivanja od lokalne samouprave": { + "Potra\u017eivanja od lokalne samouprave-a1": {} + }, + "Potra\u017eivanja od mirovinskog osiguranja": { + "Potra\u017eivanja od mirovinskog osiguranja-a1": {} + }, + "Potra\u017eivanje od Fonda za otkupljenu ambala\u017eu": { + "Potra\u017eivanje od Fonda za otkupljenu ambala\u017eu-a1": {} + }, + "Potra\u017eivanje za nadoknade bolovanja od HZZO": { + "Potra\u017eivanje za nadoknade bolovanja od HZZO-a1": {} + }, + "Vrijednosno uskla\u0111enje potra\u017eivanja od dr\u017eave i drugih institucija": { + "Vrijednosno uskla\u0111enje potra\u017eivanja od dr\u017eave i drugih institucija-a1": {} + } + }, + "PLA\u0106ENI TRO\u0160KOVI BUDU\u0106EG RAZDOBLJA I OBRA\u010cUNANI PRIHODI": { + "Obra\u010dunani prihodi (budu\u0107eg razdoblja)": { + "Obra\u010dunani prihodi (budu\u0107eg razdoblja)-a1": {} + }, + "Ostali pla\u0107eni tro\u0161kovi budu\u0107eg razdoblja": { + "Ostala aktivna vremenska razgrani\u010denja": {} + }, + "Tro\u0161kovi kamata iz budu\u0107eg razdoblja": { + "Tro\u0161kovi kamata iz budu\u0107eg razdoblja-a1": {} + }, + "Unaprijed pla\u0107ene fran\u0161ize, trgova\u010dko znakovlje, prava i sl. (do 12 mj.)": { + "Unaprijed pla\u0107ene fran\u0161ize, trgova\u010dko znakovlje, prava i sl. (do 12 mj.)-a1": {} + }, + "Unaprijed pla\u0107ene licencije i patenti (do 12 mj.)": { + "Unaprijed pla\u0107ene licencije i patenti (do 12 mj.)-a1": {} + }, + "Unaprijed pla\u0107eni ovisni tro\u0161kovi nabave (koji nisu na 651)": { + "Unaprijed pla\u0107eni ovisni tro\u0161kovi nabave (koji nisu na 651)-a1": {} + }, + "Unaprijed pla\u0107eni tro\u0161kovi": { + "Unaprijed ispla\u0107ene pla\u0107e za budu\u0107e razdoblje": {}, + "Unaprijed pla\u0107ena zakupnina iz operativnog - poslovnog najma": { + "Unaprijed pla\u0107ena zakupnina": {}, + "Unaprijed pla\u0107eni a nepriznati PDV na zakupninu (npr. 30% od leasinga osob. aut.)": {} + }, + "Unaprijed pla\u0107ene kamate na bankovna jamstava i sl.": {}, + "Unaprijed pla\u0107ene pretplate na slu\u017ebena glasila i stru\u010dne \u010dasopise": {}, + "Unaprijed pla\u0107eni ostali tro\u0161kovi posl.(prijevoza, bank. usluge, zdr. za\u0161tita,autorski,rad po ug. i sl)": {}, + "Unaprijed pla\u0107eni tro\u0161kovi energije za sljede\u0107e razdoblje": {}, + "Unaprijed pla\u0107eni tro\u0161kovi odr\u017eavanja, opreme, postrojenja i gra\u0111evina": {}, + "Unaprijed pla\u0107eni tro\u0161kovi osig. imovine i osoba na opasnim poslovima ili putnika u prometu i sl.": {}, + "Unaprijed pla\u0107eni tro\u0161kovi reklame, propagande i sajmova": {}, + "Unaprijed pla\u0107eni tro\u0161kovi reprezentacije": {} + }, + "Unaprijed pla\u0107eni tro\u0161kovi koncesija (za razdoblje do 12 mj.)": { + "Unaprijed pla\u0107eni tro\u0161kovi koncesija (za razdoblje do 12 mj.)-a1": {} + } + }, + "POTRA\u017dIVANJA (KRATKOTRAJNA)": { + "Kupci u inozemstvu": { + "Kupci dobara iz inozemstva": {}, + "Kupci prava iz inozemstva": {}, + "Kupci usluga iz inozemstva": {} + }, + "Ostala kratkoro\u010dna potra\u017eivanja": { + "Ostala potra\u017eivanja": {}, + "Potra\u017eivanja iz od\u0161tetnih zahtjeva (od osiguravaju\u0107ih dru\u0161tava)": {}, + "Potra\u017eivanja od kooperanata, zadrugara, ustanove": {}, + "Potra\u017eivanja od \u010dlanova dru\u0161tva za pokri\u0107e gubitka": {}, + "Potra\u017eivanja ste\u010dena cesijom, asignacijom i preuzimanjem duga od prodaje": {}, + "Potra\u017eivanja za dana jamstva i \u010dinidbe": {}, + "Potra\u017eivanja za nadoknadu tro\u0161kova iz jamstva": {}, + "Potra\u017eivanja za poreze iz poslovnih odnosa": {}, + "Potra\u017eivanja za tantijeme (nadoknade za kori\u0161tenje patenta, znaka i autorskih prava)": {}, + "Potra\u017eivanja za udjel u dobitku - prihodu u investicijskom fondu": {} + }, + "Potra\u017eivanja iz vanjskotrgova\u010dkog poslovanja (s osnove uvoza odnosno izvoza za tu\u0111i ra\u010dun)": { + "Potra\u017eivanja od izvoznika": {}, + "Potra\u017eivanja po poslovima uvoza za tu\u0111i ra\u010dun": {} + }, + "Potra\u017eivanja od kupaca": { + "Kupci gra\u0111ani i prodaja na potro\u0161a\u010dki kredit": {}, + "Kupci imovinskih sredstava, inventara, materijala, otpadaka i sl.": {}, + "Kupci zastupni\u010dke i fran\u0161izne prodaje": {}, + "Potra\u017eivanja od kupaca dobara": {}, + "Potra\u017eivanja od kupaca usluga (servisne, najmovi, ustupanje radne snage, kapaciteta i dr.)": {}, + "Potra\u017eivanja od kupaca za prodanu robu iz komisije": {}, + "Potra\u017eivanja od ostalih prodaja": {}, + "Potra\u017eivanja za nefakturiranu isporuku dobara ili usluga": {}, + "Potra\u017eivanja za prodaju na kreditne kartice": {}, + "Potra\u017eivanja za prodaju prava": {} + }, + "Potra\u017eivanja od povezanih poduzetnika (s vi\u0161e od 20% udjela - ovisni poduzet.)": { + "Ostala kratkoro\u010dna potra\u017eivanja od povezanih poduzetnika": {}, + "Potra\u017eivanja iz ulaganja radi pove\u0107anja udjela (do upisa u t.k.)": {}, + "Potra\u017eivanja od podru\u017enica": {}, + "Potra\u017eivanja za dividende od povezanih dru\u0161tava": {}, + "Potra\u017eivanja za isporuke povezanim dru\u0161tvima u inozemstvu": {}, + "Potra\u017eivanja za kamate od povezanih dru\u0161tava": {}, + "Potra\u017eivanja za nadoknadu gubitka od povezanih dru\u0161tava (\u010dl. 489. ZTD)": {}, + "Potra\u017eivanja za prodaju - isporuku povezanim dru\u0161tvima": {}, + "Potra\u017eivanja za udio u dobitku d.o.o.-a": {} + }, + "Potra\u017eivanja od sudjeluju\u0107ih poduzetnika (u kojima se dr\u017ei manje od 20% udjela)": { + "Ostala potra\u017eivanja od sudjeluju\u0107ih dru\u0161tava": {}, + "Potra\u017eivanja za dividendu - dobitak": {}, + "Potra\u017eivanja za isporuke dobara i usluga": {}, + "Potra\u017eivanja za kamate": {} + }, + "Potra\u017eivanja s osnove ostalih aktivnosti": { + "Potra\u017eivanja od komisionara": {}, + "Potra\u017eivanja s osnove prodaje udjela i dionica": {}, + "Potra\u017eivanja za nakladno odobrene popuste (bonifikacije, casa-sconto, rabat i sl.)": {}, + "Potra\u017eivanja za predujam za kupnju dionica i udjela": {} + }, + "Potra\u017eivanja za kamate": { + "Kamate iz ostalih tra\u0111bina": {}, + "Potra\u017eivanja od kupaca za ugovorene kamate (koje nisu pripisane glavnici)": {}, + "Potra\u017eivanja za kamate po nagodbama": {}, + "Potra\u017eivanja za zatezne kamate (koje nisu pripisane glavnici)": {}, + "Potra\u017eivanje za kamatu iz danih zajmova": {} + }, + "Potra\u017eivanja za predujmove za usluge (koje nisu u svezi sa zalihama i dugotr. imov.)": { + "Potra\u017eivanja za predujmove za usluge (koje nisu u svezi sa zalihama i dugotr. imov.)-a1": {} + }, + "Vrijednosno uskla\u0111enje potra\u017eivanja": { + "Vrijednosno uskla\u0111enje kamata": {}, + "Vrijednosno uskla\u0111enje od poduzetnika iz sudjeluju\u0107ih interesa": {}, + "Vrijednosno uskla\u0111enje ostalih potra\u017eivanja (ra\u010duni 126 do 128)": {}, + "Vrijednosno uskla\u0111enje potra\u017eivanja od kupaca": {}, + "Vrijednosno uskla\u0111enje potra\u017eivanja od povezanih dru\u0161tava": {}, + "Vrijednosno uskla\u0111enje za dane predujmove za usluge": {} + } + }, + "POTRA\u017dIVANJA OD DR\u017dAVE ZA POREZE, CARINU I DOPRINOSE": { + "Porez na dodanu vrijednost": { + "Ispravci pretporeza zbog prenamjene dobara": { + "Ispravak pretporeza zbog promjene postotka priznavanja PDV-a": {} + }, + "Pla\u0107eni PDV na usluge inozemnih poduzetnika": { + "Pla\u0107eni PDV na usluge inozemnih poduzetnika - 10%": {}, + "Pla\u0107eni PDV na usluge inozemnih poduzetnika - 22%": {}, + "Pla\u0107eni PDV na usluge inozemnih poduzetnika - 23%": {}, + "Pla\u0107eni PDV na usluge inozemnih poduzetnika - 25%": {} + }, + "Pla\u0107eni PDV pri uvozu dobara": { + "Pla\u0107eni PDV pri uvozu dobara - 10%": {}, + "Pla\u0107eni PDV pri uvozu dobara - 22%": {}, + "Pla\u0107eni PDV pri uvozu dobara - 23%": {}, + "Pla\u0107eni PDV pri uvozu dobara - 25%": {} + }, + "Potra\u017eivanja za razliku ve\u0107eg pretporeza od obveze u obra\u010dunskom razdoblju": {}, + "Potra\u017eivanja za vi\u0161e pla\u0107eni PDV po kona\u010dnom obra\u010dunu": {}, + "Pretporez iz predujmova": { + "Pretporez iz predujmova - 22%": {}, + "Pretporez iz predujmova - 23%": {}, + "Pretporez iz predujmova - 25%": {}, + "Pretporez iz predujmova -10%": {} + }, + "Pretporez koji jo\u0161 nije priznan (uklju\u010divo i nepla\u0107eni R-2)": {}, + "Pretporez po ulaznim ra\u010dunima": { + "Pretporez - 10%": {}, + "Pretporez - 22%": {}, + "Pretporez - 23%": {}, + "Pretporez - 25%": {} + }, + "Pretporez ste\u010den po ugovoru o asignaciji ili iz preknji\u017eavanja": {} + }, + "Potra\u017eivanja za carinu i vi\u0161e pla\u0107ene carinske pristojbe": { + "Potra\u017eivanja za carinu i vi\u0161e pla\u0107ene carinske pristojbe-a1": {} + }, + "Potra\u017eivanja za ostale nespomenute poreze, doprinose, takse i pristojbe": { + "Potra\u017eivanja za ostala pla\u0107ena davanja dr\u017eavi i dr\u017eavnim institucijama": {}, + "Potra\u017eivanja za spomeni\u010dku rentu": {}, + "Potra\u017eivanja za vi\u0161e pla\u0107ene kazne i sl.": {}, + "Potra\u017eivanja za vi\u0161e pla\u0107ene naknade za koncesije": {}, + "Potra\u017eivanja za vi\u0161e pla\u0107enu nadoknadu za \u0161ume": {}, + "Potra\u017eivanja za vi\u0161e upla\u0107ene naknade za iskori\u0161tavanje mineralnih sirovina": {}, + "Potra\u017eivanje od Fonda za razvoj i sl.": {} + }, + "Potra\u017eivanja za pla\u0107enu \u010dlanarinu turisti\u010dkim zajed.": { + "Potra\u017eivanja za pla\u0107enu \u010dlanarinu turisti\u010dkim zajed.-a1": {} + }, + "Potra\u017eivanja za porez i prirez na dohodak iz pla\u0107a i drugih primanja": { + "Potra\u017eivanja za porez i prirez na stipendije i nagrade u\u010denika i studenta": {}, + "Potra\u017eivanja za porez na dohodak iz autorskih prava, ugovora o djelu, \u010dlanova nadz. odbora i dr.doh.": {}, + "Potra\u017eivanja za porez na dohodak iz pla\u0107a": {}, + "Potra\u017eivanja za poreze iz drugih dohodaka": {}, + "Potra\u017eivanja za prirez iz pla\u0107a": {}, + "Potra\u017eivanja za vi\u0161e pla\u0107eni porez na dohodak od kapitala": {} + }, + "Potra\u017eivanja za porez na dobitak i po odbitku": { + "Porez na dobitak pla\u0107en u inozemstvu": {}, + "Potra\u017eivanja za pla\u0107ene predujmove poreza na dobitak": {}, + "Potra\u017eivanja za porez na dobitak ste\u010den po ugovoru o cesiji ili iz preknji\u017eavanja": {}, + "Potra\u017eivanja za vi\u0161e pla\u0107eni porez po odbitku (na inozemne usluge)": {} + }, + "Potra\u017eivanja za posebne poreze (akcize - tro\u0161arine) i dr. poreze od dr\u017eave": { + "Potra\u017eivanja za 5% poreza na promet motornih vozila i plovila": {}, + "Potra\u017eivanja za porez na promet nekretnina": {}, + "Potra\u017eivanja za poseban porez na alkoholna pi\u0107a": {}, + "Potra\u017eivanja za poseban porez na bezalkoholna pi\u0107a": {}, + "Potra\u017eivanja za poseban porez na duhanske proizvode": {}, + "Potra\u017eivanja za poseban porez na kavu": {}, + "Potra\u017eivanja za poseban porez na luksuzne proizvode": {}, + "Potra\u017eivanja za poseban porez na naftne derivate i naknade za ceste": {}, + "Potra\u017eivanja za poseban porez na osobne automobile, motocikle, ostala mot. vozila, plovila i zrakop.": {}, + "Potra\u017eivanja za poseban porez na pivo": {} + }, + "Potra\u017eivanja za vi\u0161e pla\u0107ene doprinose iz pla\u0107a i na pla\u0107e": { + "Potra\u017eivanja od MO za vi\u0161e pla\u0107eni doprinos za beneficirani sta\u017e": {}, + "Potra\u017eivanja za ostale nespomenute doprinose": {}, + "Potra\u017eivanja za vi\u0161e pla\u0107ene doprinose za MO iz pla\u0107e": {}, + "Potra\u017eivanja za vi\u0161e pla\u0107eni dopr. za zdrav. osigur. za slu\u010daj ozljede na radu i prof. bolesti": {}, + "Potra\u017eivanja za vi\u0161e pla\u0107eni doprinos za zapo\u0161ljavanje na pla\u0107e": {}, + "Potra\u017eivanja za vi\u0161e pla\u0107eni doprinos za zdravstveno osiguranje na pla\u0107e": {} + }, + "Potra\u017eivanja za \u010dlanarine komori (HGK ili HOK)": { + "Potra\u017eivanja za \u010dlanarine komori (HGK ili HOK)-a1": {} + }, + "Potra\u017eivanja za \u017eupanijski i op\u0107inski (gradski) porez": { + "Potra\u017eivanja za ostale poreze \u017eupanije (grada), op\u0107ine": {}, + "Potra\u017eivanja za pla\u0107eni porez na nasljedstva i darove": {}, + "Potra\u017eivanja za pla\u0107eni porez na prire\u0111ivanje zabavnih i \u0161portskih priredbi": {}, + "Potra\u017eivanja za porez na ku\u0107e za odmor i kori\u0161tenje javnih povr\u0161ina": {}, + "Potra\u017eivanja za porez na potro\u0161nju u ugostiteljstvu": {}, + "Potra\u017eivanja za porez na reklamu": {}, + "Potra\u017eivanja za porez na tvrtku ili naziv": {}, + "Potra\u017eivanja za vi\u0161e pla\u0107eni porez na motorna vozila i plovne objekte": {}, + "Potra\u017eivanja za vi\u0161e pla\u0107eni porez na neiskori\u0161tene nekretnine": {} + } + }, + "POTRA\u017dIVANJA OD ZAPOSLENIH I OSTALA POTRA\u017dIVANJA (kratkotrajna)": { + "Ostala poslovna potra\u017eivanja": { + "Ostala poslovna potra\u017eivanja": {}, + "Potra\u017eivanja od ortaka": {}, + "Potra\u017eivanja od zastupnika": {}, + "Potra\u017eivanja za naknadne popuste": {} + }, + "Potra\u017eivanja od banaka za prodaju na potro\u0161a\u010dki kredit": { + "Potra\u017eivanja od banaka za prodaju na potro\u0161a\u010dki kredit-a1": {} + }, + "Potra\u017eivanja od poslovnih jedinica u inozemstvu": { + "Potra\u017eivanja za doznake novca, za dobitak i dr.": {}, + "Potra\u017eivanja za isporu\u010dena dobra i usluge": {} + }, + "Potra\u017eivanja od vanjskih suradnika": { + "Ostala potra\u017eivanja od vanjskih suradnika": {}, + "Ostala potra\u017eivanja od zaposlenih": {}, + "Potra\u017eivanja od zaposlenih za manje pla\u0107ene poreze i doprinose": {}, + "Potra\u017eivanja od zaposlenih za vi\u0161e ispla\u0107enu pla\u0107u": {}, + "Potra\u017eivanja od zaposlenika za pla\u0107ene privatne tro\u0161kove (npr. po slu\u017ebenoj kred. kartici)": {}, + "Potra\u017eivanja od zaposlenika za primitak u naravi": {}, + "Potra\u017eivanja za dane nov\u010dane svote za nabave u gotovini (za tr\u017ei\u0161ni nakup, za karnete i dr.)": {}, + "Potra\u017eivanja za ispla\u0107ene svote": {}, + "Potra\u017eivanja za ispla\u0107eni predujam za slu\u017ebeni put": {}, + "Potra\u017eivanja za manjkove i u\u010dinjene \u0161tete (s PDV-om)": {}, + "Potra\u017eivanja za predujmljene honorare": {}, + "Potra\u017eivanja za prehranu, kazne, za kori\u0161tenje odmarali\u0161ta i sl.": {} + }, + "Potra\u017eivanja od \u010dlanova poduzetnika": { + "Potra\u017eivanja od \u010dlanova dru\u0161tva za predujmljeni dobitak - dividendu": {}, + "Potra\u017eivanja od \u010dlanova dru\u0161tva za privatne tro\u0161kove": {}, + "Potra\u017eivanja od \u010dlanova ustanove": {}, + "Potra\u017eivanja od \u010dlanova zadruge": {} + }, + "Potra\u017eivanja u sporu i rizi\u010dna potra\u017eivanja (iz skupine 12 i 13)": { + "Potra\u017eivanja u sporu i rizi\u010dna potra\u017eivanja (iz skupine 12 i 13)-a1": {} + }, + "Potra\u017eivanja za sredstva u slobodnoj zoni": { + "Potra\u017eivanja za sredstva u slobodnoj zoni-a1": {} + }, + "Vrijednosno uskla\u0111enje potra\u017eivanja od zaposlenih \u010dlanova dru\u0161tva i ostalih potra\u017eivanja": { + "Vrijednosno uskla\u0111enje potra\u017eivanja od zaposlenih \u010dlanova dru\u0161tva i ostalih potra\u017eivanja-a1": {} + } + } + }, + "POKRI\u0106E RASHODA I PRIHODI RAZDOBLJA": { + "FINANCIJSKI PRIHODI": { + "Dio prihoda od pridru\u017eenih poduzetnika i sudjeluju\u0107ih interesa": { + "Financijski prihodi (dividende, dobitci) iz udjela u dru\u0161tvima do 20%": {}, + "Prihodi od kamata, te\u010d. razlika i dr. fin. prihoda iz odnosa s pridru\u017eenim poduz. i od udjela do 20%": {} + }, + "Kamate, te\u010dajne razlike, dividende i sl. prihodi iz odnosa s povezanim poduzetnicima": { + "Dobitci od prodaje udjela i dionica od povezanih poduzetnika": {}, + "Ostali financijski prihodi od povez. poduzetnika": {}, + "Ostali financijski prihodi od povezanih poduzet": {}, + "Prihodi od dividende (dobitka) iz udjela u povezanim poduzetnicima": {}, + "Prihodi od kamata od povezanih poduzetnika": {}, + "Prihodi od te\u010dajnih razlika od povez. poduzet.": {}, + "Prihodi od valutne (indeksne) klauzule iz odnosa s povezanim poduzetnicima": {} + }, + "Nerealizirani dobitci (prihodi) od financijske imovine": { + "Dobitci iz promjene fer vrijednosti ulaganja u nekretnine (HSFI 7. i MRS 40)": {}, + "Dobitci iz promjene vrijednosti ostale imovine": {}, + "Prihodi iz procjene fin. imovine namijenjene za trgovanje (HSFI 15. t. 15.52. i MRS 39. t. 55a. i dr.)": {} + }, + "Ostali financijski prihodi": { + "Dobitci od prodaje dionica i udjela (s nepovez. dru\u0161tvima) i dr. vrijed. papira": {}, + "Ostali financijski prihodi iz odnosa s nepovezanim poduzetnicima i dr. osobama": {}, + "Prihodi iz udjela u investicijskim i dr. fondovima": {}, + "Prihodi od primjene valutne (indeksne) klauzule": {}, + "Prihodi od prodaje ostale financijske imovine": {} + }, + "Prihodi negativnog goodwilla": { + "Prihodi negativnog goodwilla-a1": {} + }, + "Prihodi od dividende i dobitaka iz udjela": { + "Prihodi od dividendi": {}, + "Prihodi od udjela u dobitku u d.o.o. i dr.": {} + }, + "Prihodi od kamata": { + "Kamate na depozite i jam\u010devine": {}, + "Prihodi od kamata iz financijske imovine i dr.": {}, + "Prihodi od redovnih kamata": {}, + "Prihodi od zateznih kamata": {} + }, + "Prihodi od te\u010dajnih razlika": { + "Pozitivne te\u010dajne razlike iz ni\u017eih obveza prema inozemstvu": {}, + "Pozitivne te\u010dajne razlike iz tra\u017ebina i stanja deviza na ra\u010dunu": {}, + "Prihodi od ostalih te\u010dajnih razlika": {} + } + }, + "IZVANREDNI - OSTALI RASHODI": { + "Gubitci od procjene biolo\u0161ke imovine": { + "Gubitci od procjene biolo\u0161ke imovine-a1": {} + }, + "Gubitci zbog izvla\u0161tenja ili zbog prirodnih katastrofa na va\u017enom dijelu imovine": { + "Gubitci zbog izvla\u0161tenja ili zbog prirodnih katastrofa na va\u017enom dijelu imovine-a1": {} + }, + "Izvanredne kazne, penali, od\u0161tete, naknadno utvr\u0111. obveze i sl.": { + "Izvanredne kazne, penali, od\u0161tete, naknadno utvr\u0111. obveze i sl.-a1": {} + }, + "Izvanredni otpisi od otu\u0111enja imovine, nastali neo\u010dekivano i u visokoj vrijednosti (HSFt4.7. i MRS10t9)": { + "Izvanredni otpisi od otu\u0111enja imovine, nastali neo\u010dekivano i u visokoj vrijednosti (HSFt4.7. i MRS10t9)-a1": {} + }, + "Izvanredni rashodi iz ostalih rijetkih i neobi\u010dnih doga\u0111aja ili transakcija": { + "Izvanredni rashodi iz ostalih rijetkih i neobi\u010dnih doga\u0111aja ili transakcija-a1": {} + }, + "Izvanredni rashodi od prodaje dugotrajne imovine (HSFI t. 8.35.)": { + "Izvanredni rashodi od prodaje dugotrajne imovine (HSFI t. 8.35.)-a1": {} + }, + "Nerealizirani gubitci": { + "Nerealizirani gubitci-a1": {} + } + }, + "OSTALI POSLOVNI I IZVANREDNI PRIHODI": { + "Dobitci od procjene poljoprivrednih proizvoda i biolo\u0161ke imovine (HSFI 17, t. 17.12 i MRS 41)": { + "Dobitci od prirasta biolo\u0161ke imovine": {}, + "Dobitci od procjene biolo\u0161ke imovine": {}, + "Dobitci od procjene poljoprivrednih proizvoda": {} + }, + "Izvanredni - ostali prihodi (npr. veliki besplatni primitak, prihod koji nije proiza\u0161ao iz redovitog poslovanja)": { + "Ostali nepredvi\u0111eni prihodi": {}, + "Prihod od dugotrajne materijalne imovine namijenjene prodaji": {}, + "Prihod od izvanredne prodaje zna\u010dajnog dijela imovine": {}, + "Prihod od izvansudskih nagodbi": {} + }, + "Ostali poslovni prihodi": { + "Prihodi od (nevra\u0107enih) kaucija i depozita": {}, + "Prihodi od financ. in\u017eenjeringa(projekt., financ. i izgr., kupoprodaja poduze\u0107a i sl.) i provizija": {}, + "Prihodi od kapara, odustatnina i sl.": {}, + "Prihodi od nagrada za proizvod, uslugu, oblik i sl.": {}, + "Prihodi od naplate \u0161teta po sudskim procesima (zbog oduzete imovine,zlouporabe znaka,imena,prava i dr.)": {}, + "Prihodi od naplate \u0161teta uni\u0161tene imovine (po\u017earom, poplavom i dr. vi\u0161om silom)": {}, + "Prihodi od prodaje prava (patenata, licencija, koncesija, rente, imena, znaka i sl.)": {}, + "Prihodi od ugovorenih i napla\u0107enih penala zbog neizvr\u0161enja roka u isporuci": {}, + "Prihodi od vra\u0107enih premija osiguranja": {}, + "Prihodi s osnove povrata poreza na promet": {} + }, + "Prihodi od dr\u017eavnih potpora (HSFI 15 i MRS 20)": { + "Prihodi (odgo\u0111eni) od dr\u017eavnih potpora za investicije (sredstva)": {}, + "Prihodi od dr\u017eavnih potpora za ostale odre\u0111ene namjene": {}, + "Prihodi od dr\u017eavnih potpora za pokri\u0107e tro\u0161kova": {} + }, + "Prihodi od otpisa obveza i popusta": { + "Otpis obveza prema kreditorima": {}, + "Otpis obveza prema zaposlenicima": {}, + "Otpis ostalih obveza": {}, + "Otpisi obveza prema dobavlja\u010dima, obveza za primljene predujmove i sl.": {}, + "Prihodi od naknadnih odobrenja - sni\u017eenja i popusta od dobavlja\u010da i dr.": {}, + "Prihodi od zastare obveza": {} + }, + "Prihodi od refundac., dotacija, subvencija i nadoknada": { + "Prihodi od dotacija i pomo\u0107i": {}, + "Prihodi od naknada za jamstva": {}, + "Prihodi od naknada \u0161teta iz teku\u0107eg poslovanja": {}, + "Prihodi od ostalih nadoknada iz poslovanja": {}, + "Prihodi od prefakturiranih tro\u0161kova (npr. komunalnih, premija osiguranja i dr.)": {}, + "Prihodi od refundacije za rad radnika": {}, + "Prihodi od subvencija": {}, + "Prihodi s osnove basplatnog primitka opreme, nekretnina, zaliha i potra\u017eivanja": {}, + "Prihodi za manjkove od odgovornih osoba": {}, + "Prihodi za pokri\u0107e gubitka": {} + }, + "Prihodi od revalorizacije - procjene": { + "Prihodi od procjene ostale imovine": {}, + "Prihodi od procjene zaliha i dr. imovine": {}, + "Prihodi od revalorizacije financijske imovine raspolo\u017eive za prodaju": {}, + "Prihodi od revalorizacije zaliha": {}, + "Prihodi od ukidanja gubitka (MRS 36)": {} + }, + "Prihodi od rezidualnih imovinskih stavki, vi\u0161kova i procjena": { + "Inventurni vi\u0161kovi na robi, proizvodima i zalihama sirovina, materijala, dijelova i dugotrajne imovine": {}, + "Prihodi od ostalih primitaka bez nadoknade": {}, + "Prihodi od procjene prometa (utr\u0161ka) po nalazu poreznog nadzora": {}, + "Prihodi od prodaje ulaganja u nekretnine (MRS 40. t. 69.)": {}, + "Prihodi od prodaje dugotr. nemater. imovine (trgov. znak, patent i dr.) - iz uporabe": {}, + "Prihodi od prodaje dugotrajne materijalne imovine (iz uporabe a amortizirane)": {}, + "Prihodi od prodaje otpisanih i rashodovanih sredstava rada (alata, opreme i sl.)": {}, + "Prihodi od ranije otpisanih zaliha po novoj procjeni (HSFI t. 10.38. i MRS 2, t. 33.)": {}, + "Vi\u0161kovi iz neidentificiranih nov\u010danih doznaka u teku\u0107em poslovanju": {}, + "Vi\u0161kovi u blagajni (novac, vrijed. papiri i dr.)": {} + }, + "Prihodi od ukidanja rezerviranja i naknadno napla\u0107eni prihodi": { + "Naknadno utvr\u0111eni prihodi": {}, + "Prihodi od naknadno napla\u0107enih jamstava - garancija": {}, + "Prihodi od naknadno napla\u0107enih potra\u017eivanja iz prethodnih godina": {}, + "Prihodi od naknadno napla\u0107enih reklamacija": {}, + "Prihodi od naplate iz ugovora po naknadnim priznanjima iz pro\u0161lih godina": {}, + "Prihodi od ukidanja tro\u0161kova od kojih se odustalo": {}, + "Prihodi od zaprimanja dobara koja su prodana u prethodnom obra\u010d. razdoblju": {}, + "Prihodovanje dugoro\u010dnih rezerviranja": {}, + "Ukidanje pasiv. vrem. razgrani\u010denja": {} + }, + "Prihodi uporabe vlastitih proizvoda": { + "Prihodi od uporabe vlastitih proizvoda i usluga za dugotrajnu imovinu": {}, + "Prihodi uporabe vlastitih proizvoda i usluga za tro\u0161kove": {} + } + }, + "PRIHODI OD PRODAJE PROIZVODA I USLUGA": { + "Ostali prihodi od prodaje u\u010dinaka": { + "Ostali prihodi od prodaje u\u010dinaka-a1": {} + }, + "Prihodi iz orta\u0161tva": { + "Prihodi iz orta\u0161tva-a1": {} + }, + "Prihodi od graditeljskih usluga - iz ugovora o izgradnji (gra\u0111evina, postrojenja, brodova i sl.)": { + "Prihodi od graditeljskih usluga - iz ugovora o izgradnji (gra\u0111evina, postrojenja, brodova i sl.)-a1": {} + }, + "Prihodi od najmova i zakupa": { + "Prihodi od najmova i zakupa-a1": {} + }, + "Prihodi od prodaje dobara u inozemstvo (mogu\u0107a analitika po vrstama proizvoda i zemljama)": { + "Prihodi od prodaje dobara u inozemstvo (mogu\u0107a analitika po vrstama proizvoda i zemljama)-a1": {} + }, + "Prihodi od prodaje proizvoda (analitika po proizvodima ili profitnim centrima)": { + "Prihod od povratne naknade za ambala\u017eu (bez PDV-a)": {}, + "Prihod od prodaje otpadaka iz proizvodnje": {}, + "Prihodi od prodaje poluproizvoda i nedovr\u0161enih proizvoda": {}, + "Prihodi od prodaje proizvoda na kredit ili otplatu": {}, + "Prihodi od prodaje proizvoda od redovne prodaje": {}, + "Prihodi od prodaje stanova i dr. gra\u0111evina": {}, + "Prihodi ostvareni u posl. jed. na podru\u010dju posebne dr\u017eav. skrbi i u Vukovaru": {}, + "Prihodi ostvareni u slobodnoj zoni": {}, + "Prodaja u vlastitim prodavaonicama": {} + }, + "Prihodi od prodaje proizvoda i usluga ovisnim dru\u0161tvima (analitika po dru\u0161tvima)": { + "Prihodi od prodaje proizvoda i usluga ovisnim dru\u0161tvima (analitika po dru\u0161tvima)-a1": {} + }, + "Prihodi od prodaje proizvoda i usluga poduzet. u kojima postoje sudjeluju\u0107i interesi (do 20% udjela)": { + "Prihodi od prodaje proizvoda i usluga poduzet. u kojima postoje sudjeluju\u0107i interesi (do 20% udjela)-a1": {} + }, + "Prihodi od prodaje usluga": { + "Prihodi od hotela i no\u0107enja": {}, + "Prihodi od knjigovodstvenih, usluga poreznog savjetovanja, revizorskih, konzultantskih i dr. usluga": {}, + "Prihodi od komunalnih usluga": {}, + "Prihodi od prodaje ostalih usluga": {}, + "Prihodi od programskih usluga": {}, + "Prihodi od promid\u017ebenih usluga": {}, + "Prihodi od restorana i gostionica": {}, + "Prihodi od servisnih usluga, usluga popravaka i sl. usluga": {}, + "Prihodi od usluga prijevoza": {}, + "Prihodi od usluga za\u0161tite i istra\u017eivanja": {} + }, + "Prihodi od prodaje usluga u inozemstvo (mogu\u0107a analitika po vrstama usluga i zemljama kupcima)": { + "Prihodi iz me\u0111unarodne plovidbe brodovima (\u010dl. 26., st. 10. ZoPD)": {}, + "Prihodi od internetskih usluga za inozemstvo": {}, + "Prihodi od poslovnih jedinica u inozemstvu": {}, + "Prihodi od prodaje turisti\u010dkih usluga u inozem.": {} + } + }, + "PRIHODI OD PRODAJE TRGOVA\u010cKE ROBE": { + "Ostali prihodi od prodaje roba i trgova\u010dkih usluga": { + "Prihodi od prikupljanja ambala\u017ee": {}, + "Prihodi od prodaje korisnog otpada": {}, + "Prihodi od zbrinjavanja otpada": {} + }, + "Prihodi od dane (prodane) robe u financijski lizing (najam)": { + "Prihodi od dane (prodane) robe u financijski lizing (najam)-a1": {} + }, + "Prihodi od preprodaje nekretnina i umjetnina": { + "Prihodi od preprodaje nekretnina i umjetnina-a1": {} + }, + "Prihodi od prodaje nekurentne robe (robe u kvaru, o\u0161te-\u0107enju, demodirana i sl.)": { + "Prihodi od prodaje nekurentne robe (robe u kvaru, o\u0161te-\u0107enju, demodirana i sl.)-a1": {} + }, + "Prihodi od prodaje robe": { + "Prihodi od povratne naknade za ambala\u017eu (bez PDV-a)": {}, + "Prihodi od prodaje robe dane u komisiju ili konsignaciju": {}, + "Prihodi od prodaje robe na malo (analitika po prodav.)": {}, + "Prihodi od prodaje robe na veliko (analitika po prodajnim mjestima)": {}, + "Prihodi od prodaje robe u povezanim dru\u0161tvima": {}, + "Prihodi od prodaje robe u tranzitu": {}, + "Prihodi od prodaje u poslov. jed. na podru\u010dju posebne dr\u017eav. skrbi i Vukovaru": {}, + "Prihodi od prodaje uvezene robe na veliko": {}, + "Prihodi od prometa nekretnina": {} + }, + "Prihodi od prodaje robe na inozemnom tr\u017ei\u0161tu": { + "Prihodi od prodaje robe na inozemnom tr\u017ei\u0161tu-a1": {} + }, + "Prihodi od prodaje robe na kredit": { + "Prihodi od prodaje robe na potro\u0161a\u010dki kredit": {}, + "Prihodi od prodaje robe na robni kredit": {} + }, + "Prihodi od prodaje robe ovisnim dru\u0161tvima": { + "Prihodi od prodaje robe ovisnim dru\u0161tvima-a1": {} + }, + "Prihodi od prodaje robe poduzetnicima u kojima postoje sudjeluju\u0107i interesi (do 20% udjela)": { + "Prihodi od prodaje robe poduzetnicima u kojima postoje sudjeluju\u0107i interesi (do 20% udjela)-a1": {} + }, + "Prihodi od trgova\u010dkih usluga": { + "Prihodi od davanja mi\u0161ljenja": {}, + "Prihodi od fran\u0161iza i robnih znakova": {}, + "Prihodi od provizija": {}, + "Prihodi od usluge posredovanja": {} + } + }, + "RAZLIKA PRIHODA I RASHODA FINANCIJSKE GODINE": { + "Razlika prihoda i rashoda (iz cjelokupnog poslovanja)": { + "Razlika prihoda i rashoda (iz cjelokupnog poslovanja)-a1": {} + } + }, + "TRO\u0160KOVI ADMINISTRACIJE I OSTALI RASHODI": { + "Ostali poslovni rashodi - nespomenuti": { + "Ostali poslovni rashodi - nespomenuti-a1": {} + }, + "Tro\u0161kovi uprave, prodaje, administracije (491)": { + "Tro\u0161kovi uprave, prodaje, administracije (491)-a1": {} + } + }, + "TRO\u0160KOVI PRODANE ROBE": { + "Gre\u0161kom neiskazani rashodi prodane robe u proteklim razdobljima u trgovini": { + "Gre\u0161kom neiskazani rashodi prodane robe u proteklim razdobljima u trgovini-a1": {} + }, + "Nabavna vrijednost prodane robe": { + "Tro\u0161ak prodane robe u inozemstvu": {}, + "Tro\u0161ak prodane robe u poslov. jed.": {}, + "Tro\u0161ak prodane robe u tuzemstvu": {}, + "Tro\u0161kovi prodane robe u tranzitu": {} + }, + "Nabavna vrijednost prodanih nekretnina i umjetnina": { + "Nabavna vrijednost prodanih nekretnina i umjetnina-a1": {} + }, + "Tro\u0161kovi dugotr. imov. namijenjeni prodaji": { + "Tro\u0161kovi dugotr. imov. namijenjeni prodaji-a1": {} + }, + "Tro\u0161kovi kala, rastepa, kvara i loma na robi i otpisi robe": { + "Kalo, rastep, kvar i lom u dopu\u0161tenoj visini prema Pravilniku HGK - porezno priznati": {}, + "Manjak robe na teret odgovorne osobe": {}, + "Manjkovi i otpisi trgova\u010dke robe po o\u010devidu PU i sl. - porezno priznati": {}, + "Manjkovi uslijed vi\u0161e sile (provalne kra\u0111e, poplava, po\u017ear, potres i sl.) - porezno priznati": {}, + "Prekomjerni kalo, rastep, kvar i lom + PDV - porezno nepriznati": {} + }, + "Tro\u0161kovi vrijednosnog uskla\u0111enja dugotrajne imovine namijenjene prodaji (699)": { + "Tro\u0161kovi vrijednosnog uskla\u0111enja dugotrajne imovine namijenjene prodaji (699)-a1": {} + }, + "Tro\u0161kovi vrijednosnog uskla\u0111enja trgova\u010dke robe i predujmova (669, 679, 689)": { + "Tro\u0161kovi vrijednosnog uskla\u0111enja trgova\u010dke robe i predujmova (669, 679, 689)-a1": {} + }, + "Tro\u0161kovi zamjene robe u jamstvenom roku": { + "Tro\u0161kovi zamjene robe u jamstvenom roku-a1": {} + } + }, + "TRO\u0160KOVI PRODANIH ZALIHA PROIZVODA I USLUGA": { + "Gre\u0161kom neiskazani rashodi proteklih razdoblja": { + "Gre\u0161kom neiskazani rashodi proteklih razdoblja-a1": {} + }, + "Gubitci iz ugovora o izgradnj (MRS 11, t. 36.)": { + "Gubitci iz ugovora o izgradnj (MRS 11, t. 36.)-a1": {} + }, + "Rashodi zaliha proizvodnje (HSFI 10 i MRS 2)": { + "Dopu\u0161teni manjkovi -porezno priznati- tehnolo\u0161ki KRL i \u0161kart u proizvodnji (sa skupina 60, 62, 63 i 64)": {}, + "Prekomjerni manjkovi proizvoda (HSFI t. 10.2. i MRS 2, t. 16.) - porezno nepriznati": {}, + "Prekomjerni manjkovi-porezno priznati teh.KRL i \u0161kart u proiz.(60,62,63i64 -HSFI t10.21. i MRS2,t14)": {}, + "Razlika vi\u0161eg tro\u0161ka proizvodnje od neto-vrij. koja se mo\u017ee realizirati (HSFIt.10.35. i MRS2t.28.-33.)": {}, + "Tro\u0161kovi isporu\u010denih proizvoda u jamstvenom roku (zamjena)": {} + }, + "Tro\u0161ak zaliha prodanih proizvoda (60, 62, 63 i 64)": { + "Tro\u0161ak zaliha prodanih proizvoda (60, 62, 63 i 64)-a1": {} + }, + "Tro\u0161kovi iz ugovora o orta\u0161tvu": { + "Tro\u0161kovi iz ugovora o orta\u0161tvu-a1": {} + }, + "Tro\u0161kovi neiskori\u0161tenog kapaciteta (HSFI t. 10.18. i MRS 2 t. 13)": { + "Tro\u0161kovi neiskori\u0161tenog kapaciteta (HSFI t. 10.18. i MRS 2 t. 13)-a1": {} + }, + "Tro\u0161kovi prodanih zaliha materijala i otpadaka (31, 32, 35 i 36)": { + "Tro\u0161kovi manjkova materijala, dijelova i inventara kojom se tereti odgovorna osoba": {}, + "Tro\u0161kovi nabavne vrijednosti materijala, dijelova, inventara i otpadaka": {} + }, + "Tro\u0161kovi realiziranih usluga (490 i 601)": { + "Tro\u0161kovi realiziranih usluga (490 i 601)-a1": {} + }, + "Tro\u0161kovi vrijed. uskl. proizvod. u tijeku(609), poluproizvoda(629) i zaliha got. proizvoda (639 i 649)": { + "Tro\u0161kovi vrijed. uskl. proizvod. u tijeku(609), poluproizvoda(629) i zaliha got. proizvoda (639 i 649)-a1": {} + } + }, + "UDIO U GUBITKU I DOBITKU PRIDRU\u017dENIH PODUZETNIKA": { + "Udio u dobitku od pridru\u017eenih poduzetnika": { + "Udio u dobitku orta\u0161tva": {}, + "Udio u dobitku povezanih dru\u0161tava": {} + }, + "Udio u gubitku pridru\u017eenih poduzetnika": { + "Udio u gubitku ortaka": {}, + "Udio u gubitku povezanih dru\u0161tava": {} + } + } + }, + "POTRA\u017dIVANJA ZA UPISANI KAPITAL I DUGOTRAJNA IMOVINA": { + "BIOLO\u0160KA IMOVINA": { + "Akumulirana amortizacija biolo\u0161ke imovine": { + "Akumulirana amortiz. vi\u0161egodi\u0161njih nasada": {}, + "Akumulirana amortiz. \u017eivotinja (osnovnog stada)": {} + }, + "Biolo\u0161ka imovina - bilje - vi\u0161egodi\u0161nji nasadi": { + "Maslinici": {}, + "Parkovi, zelenila, nasadi i cvije\u0107e": {}, + "Planta\u017ee drve\u0107a i bilja (\u0161ume)": {}, + "Ulaganja u ostale vi\u0161egodi\u0161nje nasade": {}, + "Vinogradi": {}, + "Vo\u0107njaci": {} + }, + "Biolo\u0161ka imovina - \u017eivotinje - osnovno stado": { + "Goveda": {}, + "Konji": {}, + "Mazge, magarci i mule": {}, + "Ostale nespomenute \u017eivotinje (psi, ptice i dr.)": {}, + "Ovce i koze": {}, + "Perad": {}, + "P\u010delinja dru\u0161tva": {}, + "Ribe": {}, + "Stado divlja\u010di": {}, + "Svinje": {} + }, + "Biolo\u0161ka imovina u pripremi": { + "Vi\u0161egodi\u0161nji nasadi u pripremi": {}, + "\u017divotinje (osnovno stado) u nabavi": {} + }, + "Predujmovi za biolo\u0161ku imovinu": { + "Predujmovi na nabavu \u017eivotinja": {}, + "Predujmovi za vi\u0161egodi\u0161nje nasade": {} + }, + "Vrijednosno uskla\u0111enje biolo\u0161ke imovine": { + "Vrijednosno uskla\u0111enje vi\u0161egodi\u0161njih nasada": {}, + "Vrijednosno uskla\u0111enje \u017eivotinja (osnovnog stada)": {} + } + }, + "DUGOTRAJNA FINANCIJSKA IMOVINA (s povratom du\u017eim od jedne godine)": { + "Dani zajmovi povezanim poduzetnicima (analitika po dru\u0161tvima u kojima se ima vi\u0161e od 20% udjela)": { + "Dani zajmovi povezanim poduzetnicima (analitika po dru\u0161tvima u kojima se ima vi\u0161e od 20% udjela)-a1": {} + }, + "Dani zajmovi, depoziti i sl.": { + "Dani dugotrajni zajmovi": { + "Dani zajmovi direktoru, ortacima, menad\u017eerima, zaposlenicima": {}, + "Dani zajmovi kooperantima": {}, + "Dani zajmovi vanjskim fizi\u010dkim osobama - obrtnicima": {}, + "Dani zajmovi vanjskim pravnim osobama (nepovezanim)": {}, + "Financijski zajmovi dani u inozemstvo": {}, + "Oro\u010denja u bankama": {}, + "Ostali dugotrajni zajmovi": {} + }, + "Depoziti dugotrajni": { + "Depoziti iz poslovnih aktivnosti": {}, + "Depoziti kod osiguravaju\u0107ih dru\u0161tava": {}, + "Depoziti na carini (garancija \u0161peditera)": {}, + "Depoziti u poslovnim bankama": {}, + "Sudski depoziti": {} + }, + "Kaucije i kapare": { + "Dane kapare i osiguranja": {}, + "Kaucije iz kupoprodajnih poslova": {}, + "Kaucije za obveze": {}, + "Kaucije za pla\u0107anja": {} + } + }, + "Nezara\u0111ene kamate u kreditima i sl.": { + "Nezara\u0111ene kamate u kreditima i sl.-a1": {} + }, + "Ostala dugotrajna financijska imovina": { + "Ostala nespomenuta dugoro\u010dna ulaganja": {}, + "Ulaganja u investicijske fondove (s rokom du\u017eim od 1 god.)": {} + }, + "Sudjeluju\u0107i interesi (udjeli)": { + "Potra\u017eivanja za udio u dobitku (analitika po udjelima)": {}, + "Udjel u dioni\u010dkom kapitalu (do 20% udjela - analitika po dru\u0161tvima)": {}, + "Udjel u kapitalu d.o.o. (do 20% udjela)": {}, + "Udjeli u dru\u0161tvima u inozemstvu (do 20% udjela)": {}, + "Ulaganje u dionice i udjele radi preprodaje": {} + }, + "Udjeli (dionice) kod povezanih poduzetnika (s vi\u0161e od 20% udjela)": { + "Osniva\u010dki udjeli u ustanovama": {}, + "Udio u dru\u0161tvu s uzajamnim udjelima": {}, + "Udjel u dionicama (s vi\u0161e od 20%)": {}, + "Udjel u kapitalu d.o.o.-a (s vi\u0161e od 20%)": {}, + "Udjeli u dru\u0161tvima u inozemstvu (s vi\u0161e od 20%)": {}, + "Udjeli u komanditnom dru\u0161tvu": {}, + "Udjeli u zadrugama": {}, + "Ulaganje u kapitalne pri\u010duve (neupisani kapital)": {} + }, + "Ulaganja koja se obra\u010dunavaju metodom udjela": { + "Ulaganja (udjeli) koji su raspolo\u017eivi za prodaju (dugotrajno ulaganje -MRS28.t.11. i 13. te MRS39.t.9.)": {} + }, + "Ulaganja u vrijednosne papire (dugotrajne)": { + "Dugotrajna ulaganja u blagajni\u010dke zapise": {}, + "Dugotrajna ulaganja u obveznice dru\u0161tva": {}, + "Dugotrajna ulaganja u opcije, certifikate i sl.": {}, + "Nezara\u0111eni prihodi u financijskim instrumentima": {}, + "Ulaganja u dr\u017eavne obveznice": {}, + "Ulaganja u mjenice, zadu\u017enice (kupljene)": {}, + "Ulaganja u ostale vrijednosne papire": { + "Ulaganja u vrijednosne papire po fer vrijednosti": {}, + "Vrijednosni papiri namijenjeni prodaji (do dospije\u0107a)": {} + }, + "Ulaganja u robne ugovore": {}, + "Ulaganje u vrijed. pap. raspolo\u017eive za prodaju": {} + }, + "Vrijednosno uskla\u0111enje financijske imovine - dugotrajne (analitika prema oblicima imovine u uskla\u0111enju)": { + "Vrijednosno uskla\u0111enje financijske imovine - dugotrajne (analitika prema oblicima imovine u uskla\u0111enju)-a1": {} + }, + "Zajmovi dani poduzetnicima u kojima postoje sudjeluju\u0107i interesi (do 20% udjela u T.K.)": { + "Zajmovi dani poduzetnicima u kojima postoje sudjeluju\u0107i interesi (do 20% udjela u T.K.)-a1": {} + } + }, + "MATERIJALNA IMOVINA - NEKRETNINE": { + "Akumulirana amortizacija gra\u0111evina": { + "Akumulirana amortizacija gra\u0111evina (analitika prema pojedinim gra\u0111evinama)": {}, + "Akumulirana amortizacija odlagali\u0161ta otpada, kamenoloma i sl. (MRS 16. t. 58.)": {} + }, + "Gra\u0111evinski objekti (za vlastite potrebe)": { + "Cjevovodi, vodospremnici, utvr\u0111ene obale, kanali, kanalizacija, dalekovodi": {}, + "Objekti poljoprivrede i ribarstva": {}, + "Ograde, izlozi, potporni zidovi -brane, \u0161portski tereni,\u0161atori,\u017ei\u010dare i sl.": {}, + "Ostali nespomenuti gra\u0111evinski objekti (rudnici, brane) i objekti izvan uporabe": {}, + "Poslovne zgrade": {}, + "Putovi, parkirali\u0161ta, staze i dr. gra\u0111evine (rampe i sl.), nadvo\u017enjaci i dr. bet. ili met. konstruk.": {}, + "Skladi\u0161ta, silosi, nadstre\u0161nice i gara\u017ee, staklenici, su\u0161ionice, hladnja\u010de": {}, + "Tvorni\u010dke zgrade, hale i radionice": {}, + "Zgrade monta\u017ene, barake, mostovi, drvene konstrukcije i sl.": {}, + "Zgrade trgovine, hotela, motela, restorana": {} + }, + "Nekretnine u pripremi": { + "Gra\u0111evine u pripremi": {}, + "Zemlji\u0161ta u pripremi": {} + }, + "Predujmovi za nabavu nekretnina": { + "Predujmovi za gra\u0111evine u nabavi": {}, + "Predujmovi za nabavu zemlji\u0161ta": {} + }, + "Stanovi za vlastite zaposlenike": { + "Stanovi za vlastite zaposlenike-a1": {} + }, + "Vrijednosno uskla\u0111enje nekretnina": { + "Vrijednosno uskla\u0111enje gra\u0111evina": {}, + "Vrijednosno uskla\u0111enje zemlji\u0161ta": {} + }, + "Zemlji\u0161na prava (vi\u0161egodi\u0161nja)": { + "Pravo slu\u017enosti na zemlji\u0161tu (unaprijed pla\u0107ena)": {}, + "Zemlji\u0161ta u zakupu (unaprijed pla\u0107ena)": {}, + "Zemlji\u0161te s upisanim pravom gra\u0111enja (unaprijed pla\u0107ena)": {} + }, + "Zemlji\u0161ta": { + "Gra\u0111evinsko zemlji\u0161te (bez zgrada)": {}, + "Pobolj\u0161anja na zemlji\u0161tu (ulaganja u odvodnjavanje, ure\u0111ivanje prilaza i sl.)": {}, + "Poljoprivredno zemlji\u0161te": {}, + "Zemlji\u0161ta ispod gra\u0111evina": {}, + "Zemlji\u0161ta pod dugogodi\u0161njim nasadama, parkovima, vrtovima i sl.": {}, + "Zemlji\u0161te pod prometnicama, dvori\u0161tima, parkirali\u0161tima i sl.": {}, + "Zemlji\u0161te sa supstancijalnom potro\u0161njom ili odlagali\u0161ta": {}, + "Zemlji\u0161te za deponije sme\u0107a i otpada": {}, + "Zemlji\u0161te za eksploataciju kamena, gline, \u0161ljunka i pijeska,": {}, + "\u010cista neobra\u0111ena i nezasa\u0111ena zemlji\u0161ta i kamenjari": {} + } + }, + "NEMATERIJALNA IMOVINA": { + "Akumulirana amortizacija nematerijalne imovine": { + "Akumulirana amort. ostale nematerijalne imovine": {}, + "Akumulirana amort. robne i uslu\u017ene marke": {}, + "Akumulirana amortizacija godwilla (v. napom. 3.)": {}, + "Akumulirana amortizacija izdataka za razvoj": {}, + "Akumulirana amortizacija koncesija, patenata, licencija i sl.": {}, + "Akumulirana amortizacija softwera": {} + }, + "Goodwill": { + "Goodwill": {} + }, + "Izdatci za razvoj": { + "Izdatci za istra\u017eivanje mineralnih blaga (MSFI 6)": {}, + "Izdatci za razvoj proizvoda (uzorci, recepture, tro\u0161kovi pronalazaka i sl.).": {}, + "Izdatci za razvoj projekta (konstruiranje i test. prototipova i modela,alata,naprava i kalupa i sl.": {} + }, + "Koncesije, patenti, licencije, robne i uslu\u017ene marke": { + "Robne marke, trgova\u010dko ime, lista kupaca, industrijska prava, marketin\u0161ka prava, usl. marke i sl.prava": {}, + "Ulaganje u koncesije idozvole(za resurse, ceste, ribarenje, linije, sirovine, itd.)": {}, + "Ulaganje u licenciju i fren\u010dajz (Franchising)": {}, + "Ulaganje u patente i tehnologiju, inovacije, teh.dokumentaciju za proizv. proizvoda ili pru\u017eanje usluga": {}, + "Ulaganje u tr\u017ei\u0161ni udio (otkup prava distribucije za neko podru\u010dje)": {} + }, + "Nematerijalna imovina u pripremi (analitika prema vrsti ra\u010duna skupine 01)": { + "Nematerijalna imovina u pripremi (analitika prema vrsti ra\u010duna skupine 01)-a1": {} + }, + "Ostala nematerijalna imovina": { + "Dugogodi\u0161nje naknade pla\u0107ene za pravo gra\u0111enja, pravo prolaza i sl.": {}, + "Filmovi, glazbeni zapisi": {}, + "Ostala nematerijalna imovina": {} + }, + "Predujmovi za nabavu nematerijalne imovine": { + "Predujmovi za koncesije": {}, + "Predujmovi za nabavu ostalih prava uporabe": {}, + "Predujmovi za nabavu softwera": {}, + "Predujmovi za ostalu nematerijalnu imovinu": {}, + "Predujmovi za patente, licencije i dr.": {}, + "Predujmovi za razvoj": {}, + "Predujmovi za robne ili uslu\u017ene marke": {} + }, + "Softver i ostala prava": { + "Ostala dugotrajna prava": { + "Ulaganja na tu\u0111oj imovini radi uporabe ili pobolj\u0161anja (nekretnina, opreme i sl.)": {}, + "Ulaganje u autorska i dr. prava kori\u0161tenja": {}, + "Ulaganje u dugogodi\u0161nje pravo uporabe (prema ugovoru)": {}, + "Ulaganje u pravo reproduciranja (npr. filmova), pravo objave u izdava\u0161tvu i sl.": {}, + "Ulaganje u pravo suvlasni\u0161tva opreme": {}, + "Ulaganje u znanje (know how), dizajn": {} + }, + "Ostala prava": { + "Ostala dugogodi\u0161nja prava": {}, + "Zalo\u017eno pravo i hipoteke (realizirane)": {} + }, + "Softwer": { + "Ulaganje u internetske stranice": {}, + "Ulaganje u ra\u010dunalni softwer": {} + } + }, + "Vrijednosno uskla\u0111enje nematerijalne imovine (analitika prema vrsti ra\u010duna skupine 01)": { + "Vrijednosno uskla\u0111enje nematerijalne imovine (analitika prema vrsti ra\u010duna skupine 01)-a1": {} + } + }, + "ODGO\u0110ENA POREZNA IMOVINA": { + "Odgo\u0111ena porezna imovina s osnove poreznog gubitka": { + "Odgo\u0111ena porezna imovina s osnove poreznog gubitka-a1": {} + }, + "Ostala odgo\u0111ena porezna imovina": { + "Odgo\u0111ena porezna imovina s osnove pove\u0107ane amortizacije-a1": {}, + "Ostala odgo\u0111ena porezna imovina-a1": {} + } + }, + "POSTROJENJA, OPREMA, ALATI, INVENTAR I TRANSPORTNA SREDSTVA": { + "Akumulirana amortizacija postrojenja i opreme": { + "Akum. amortiz.30% i 100% pretporeza od brodova, jahti i dr. sred. za os. prijevoz(NV preko 400000,00kn)": {}, + "Akumulirana amortiz. 30% i 100% pretporeza od osob. automobila (n. v. ve\u0107e od 400.000,00 kn)": {}, + "Akumulirana amortiz. 30% od pretporeza od brodova, jahti i dr. sred. za osobni prijevoz": {}, + "Akumulirana amortiz. 30% pretporeza od osob. automobila": {}, + "Akumulirana amortiz. alata, pogonskog inventara i transportne imovine": {}, + "Akumulirana amortiz. opreme": {}, + "Akumulirana amortiz. ostale mat. imovine": {}, + "Akumulirana amortiz. poljoprivredne opreme": {}, + "Akumulirana amortiz. postrojenja": {}, + "Ostala akumulirana amortizacija": {} + }, + "Alati, pogonski inventar i transportna imovina": { + "Alati, inventar i vozila izvan uporabe": {}, + "Alati, mjerni i kontrolni instrumenti i pomo\u0107na oprema": {}, + "Audio i video aparati, kamere, parkir. rampe i sl.": {}, + "Inventar ustanova (aparati, kreveti i sl.)": {}, + "Ostali pogonski inventar,": {}, + "Pogonski i skladi\u0161ni inventar (stala\u017ee, zatvoreni ormari, skele, oplate, protupo\u017earni aparati i sl.)": {}, + "Poku\u0107stvo - inventar": { + "Inventar trgovine (police, pregrade, pultovi)": {}, + "Ostalo poku\u0107stvo i inventar": {}, + "Ugostiteljsko i hotelsko poku\u0107stvo i inventar": {}, + "Uredsko poku\u0107stvo, sagovi, zavjese i sl.": {} + }, + "Reklame (svjetle\u0107e), stupovi i sl.": {}, + "Transportna imovina": { + "Auto mje\u0161alice, auto crpke za beton, auto dizalice i sl.": {}, + "Autobusi": {}, + "Brodice, jahte i ost. plovila": {}, + "Brodovi (ve\u0107i od 1000 BRT)": {}, + "Ostala transportna sredstva i ure\u0111aji (gusjeni\u010dari, el. vozila, vilju\u0161kari, vagoni bicikli i dr.)": {}, + "Priklju\u010dna transportna sredstva (prikolice)": {}, + "Putni\u010dka vozila (osobna i putni\u010dki kombi) i motor kota\u010di": {}, + "Teretna i vu\u010dna vozila, teglja\u010di i kamioni": {}, + "Teretna vozila (dostavna i kombi) i hladnja\u010de, cisterne": {}, + "Zrakoplovi": {} + }, + "Vi\u0161egodi\u0161nja ambala\u017ea": {} + }, + "Materijalna imovina u pripremi": { + "Alati, pogonski inventar u pripremi": {}, + "Oprema u pripremi": {}, + "Osobni automobili i transportna sredstva u pripremi": {}, + "Ostala imovina u pripremi": {}, + "Poljoprivredna oprema u pripremi": {}, + "Postrojenja u pripremi": {} + }, + "Oprema": { + "Oprema grijanja i hla\u0111enja": {}, + "Oprema servisa (dizalice, ispitni ure\u0111aji, aparati i dr.)": {}, + "Oprema trgovine (police, blagajne, hladnjaci, i dr.)": {}, + "Oprema ugostiteljstva, hotela i sl. (aparati, \u0161tednjaci, hladnjaci, poku\u0107stvo i sl.)": {}, + "Oprema za graditeljstvo i monta\u017eu(kranovi, bageri, skele, oplate, mje\u0161alice, dizalice, valjci i sl.)": {}, + "Oprema za\u0161tite na radu i protupo\u017earne za\u0161tite": {}, + "Ostala oprema i oprema izvan uporabe": {}, + "Ra\u010dunalna oprema": {}, + "Telekomunikacijska oprema (mobiteli, tel. centrale, antene i sl.)": {}, + "Uredska oprema (fotokopirni, telefoni, telefaxi, blagajne, alarmi, klima, hladnjaci, televizori, i dr.)": {} + }, + "Ostala materijalna imovina": { + "Arhivski predmeti, makete i sl.": {}, + "Knjige, karte, fotografije i sl.": {}, + "Oldtimeri (automobili, brodovi i dr.)": {}, + "Ostala materijalna imovina": {}, + "Umjetnine, slike i sl.": {} + }, + "Poljoprivredna oprema i mehanizacija": { + "Oprema mlinova": {}, + "Oprema ribarstva (kavezi, mre\u017ee, \u010damci i brodovi, pakirnice)": {}, + "Oprema sto\u010darstva i p\u0107elarstva": {}, + "Oprema vinogradarstva (ba\u010dve, filteri, pre\u0161e, punionica)": {}, + "Oprema vo\u010darstva i maslinarstva": {}, + "Oprema za mljekarstvo (muzilice, separatori, police, spremnici i sl.)": {}, + "Ostala oprema poljoprivrede, sto\u010darstva i ribarstva": {}, + "Radni priklju\u010dci (plugovi, bera\u010dice, freze, prskalice, sabira\u010de i sl.)": {}, + "Traktori, kombajni, prikolice, kosilice i sl.": {} + }, + "Postrojenja": { + "Energetska postrojenja (kotlovnice, generatori,solarne \u0107elije, vjetro-elektrane, toplinske crpke i dr.)": {}, + "Mlinska postrojenja": {}, + "Ostala postrojenja i postrojenja izvan uporabe": {}, + "Pobolj\u0161anje na postrojenjima": {}, + "Postrojenje za pakiranje, ambala\u017eu i sl.": {}, + "Prijenosna postrojenja (dizala, pokretne stepenice, elevatori, pokretne trake i sl.)": {}, + "Rashladna postrojenja": {}, + "Strojevi i alati u svezi sa strojevima u pogonima i radionicama za obradu i preradu": {}, + "Tehni\u010dka postrojenja, ure\u0111aji, spremnici, pogonski motori, platforme i dr.": {} + }, + "Predujmovi za materijalnu imovinu": { + "Predujam za ostalu imovinu": {}, + "Predujmovi za alate, pogonski inventar i transportnu imovinu": {}, + "Predujmovi za postrojenja i opremu": {} + }, + "Pretporez koji se ne mo\u017ee odbiti (kao dio vrijed. os. aut.)": { + "30% i 100% pretporeza od brodova, jahti i dr. (n.v. ve\u0107e od 400.000,00 kn)": {}, + "30% i 100% pretporeza od osobnih automobila (n. v. ve\u0107e od 400.000,00 kn)": {}, + "30% pretporeza od brodova, jahti i dr. (n.v. do 400.000,00 kn)": {}, + "30% pretporeza od osobnih automobila (n. v. do 400.000,00 kn)": {} + }, + "Vrijednosno uskla\u0111enje postrojenja i opreme": { + "Vrijednosno uskla\u0111enje alata, pogonskog inventara i transportne imovine": {}, + "Vrijednosno uskla\u0111enje opreme": {}, + "Vrijednosno uskla\u0111enje ostale mat. imovine": {}, + "Vrijednosno uskla\u0111enje poljoprivredne opreme": {}, + "Vrijednosno uskla\u0111enje postrojenja": {} + } + }, + "POTRA\u017dIVANJA (dulja od jedne godine)": { + "Ostala potra\u017eivanja - dugotrajna": { + "Potra\u017eivanja iz orta\u0161tva": {}, + "Potra\u017eivanja od radnika": {}, + "Potra\u017eivanja od \u010dlanova dru\u0161tva": {} + }, + "Potra\u017eivanja iz faktoringa": { + "Potra\u017eivanja iz faktoringa-a1": {} + }, + "Potra\u017eivanja od povezanih poduzetnika": { + "Potra\u017eivanja od povezanih dru\u0161tava za dana sredstva na dugoro\u010dnu posudbu (osim novca)": {}, + "Potra\u017eivanja od povezanih dru\u0161tava za isporuke dobara i usluga": {}, + "Potra\u017eivanja od zadrugara, kooperanata i sl.": {} + }, + "Potra\u017eivanja s osnove prodaje na kredit": { + "Ostala potra\u017eivanja iz prodaje na kredit": {}, + "Potra\u017eivanja s osnove prodaje na robni kredit": {}, + "Potra\u017eivanja s osnove prodaje na robni kredit u inozemstvu": {}, + "Potra\u017eivanja za prodaju na potro\u0161a\u010dki kredit": {}, + "Potra\u017eivanja za prodaju u financijskom lizingu": {}, + "Potra\u017eivanja za prodane usluge na kredit": {}, + "Potra\u017eivanja za prodani udjel na kredit": {}, + "Potra\u017eivanje za dugotr. imovinu prodanu na kredit": {} + }, + "Potra\u017eivanja u sporu i rizi\u010dna potra\u017eivanja": { + "Potra\u017eivanja u sporu i rizi\u010dna potra\u017eivanja-a1": {} + }, + "Potra\u017eivanja za jam\u010devine": { + "Jamstvo za dobro izvedene radove": {}, + "Jam\u010devine iz natje\u010daja": {}, + "Jam\u010devine za \u0161tete": {}, + "Potra\u017eivanja za jam\u010devine iz operativnog lizinga": {} + }, + "Potra\u017eivanja za nezara\u0111enu kamatu": { + "Potra\u017eivanja za nezara\u0111enu kamatu-a1": {} + }, + "Potra\u017eivanja za predujmove za usluge": { + "Potra\u017eivanja za predujmove za usluge-a1": {} + }, + "Vrijednosno uskla\u0111ivanje dugotrajnih potra\u017eivanja": { + "Vrijednosno uskla\u0111ivanje dugotrajnih potra\u017eivanja-a1": {} + } + }, + "POTRA\u017dIVANJA ZA UPISANI A NEUPLA\u0106ENI KAPITAL": { + "Potra\u017eivanja iz ponovljene emisije dionica za upisane a neupla\u0107ene svote kapitala po emisijama dionica": { + "Potra\u017eivanja iz ponovljene emisije dionica za upisane a neupla\u0107ene svote kapitala po emisijama dionica-a1": {} + }, + "Potra\u017eivanja za temeljni ulog komanditora": { + "Potra\u017eivanja za temeljni ulog komanditora-a1": {} + }, + "Potra\u017eivanja za upisani a neupla\u0107eni dioni\u010dki kapital (analitika po upisnicima)": { + "Potra\u017eivanja za upisani a neupla\u0107eni dioni\u010dki kapital (analitika po upisnicima)-a1": {} + }, + "Potra\u017eivanja za upisani a neupla\u0107eni kapital u d.o.o. (analitika po \u010dlanovima dru\u0161tva)": { + "Potra\u017eivanja za upisani a neupla\u0107eni kapital u d.o.o. (analitika po \u010dlanovima dru\u0161tva)-a1": {} + }, + "Potra\u017eivanje za ostale uloge u kapital": { + "Potra\u017eivanje za ostale uloge u kapital-a1": {} + } + }, + "ULAGANJA U NEKRETNINE": { + "Akumulirana amortizacija ulaganja u gra\u0111evine": { + "Akumulirana amortizacija ulaganja u gra\u0111evine-a1": {} + }, + "Predujmovi za ulaganja u nekretnine": { + "Predujam za ulaganja u zemlji\u0161te": {}, + "Predujam za ulaganje u gra\u0111evine": {} + }, + "Ulaganja u nekretnine - gra\u0111evine": { + "Gra\u0111evine izvan uporabe (zgrade, stanovi, apartmani, ku\u0107e)": {}, + "Gra\u0111evine u najmovima (poslovne zgrade, stanovi, apartmani, ku\u0107e)": {} + }, + "Ulaganja u nekretnine - zemlji\u0161ta": { + "Ulaganja u nekretnine - zemlji\u0161ta-a1": {} + }, + "Ulaganja u nekretnine u pripremi": { + "Ulaganja u gra\u0111evine u izgradnji": {}, + "Ulaganja u gra\u0111evine u nabavi": {}, + "Ulaganja u zemlji\u0161ta u nabavi": {} + }, + "Vrijednosno uskla\u0111enje ulaganja u nekretnine": { + "Vrijednosno uskla\u0111enje ulaganja u gra\u0111evine": {}, + "Vrijednosno uskla\u0111enje ulaganja u zemlji\u0161te": {} + } + } + }, + "PROIZVODNJA, BIOLO\u0160KA IMOVINA, GOTOVI PROIZVODI, ROBA I DUGOTRAJNA IMOVINA NAMIJENJENA PRODAJI": { + "BIOLO\u0160KA IMOVINA": { + "Vrijednosno uskla\u0111ivanje bilo\u0161ke imovine": { + "Vrijednosno uskla\u0111ivanje bilo\u0161ke imovine-a1": {} + }, + "Zaliha bilo\u0161ke imovine za prodaju": { + "Bilo\u0161ka imovina za prodaju-a1": {} + }, + "Zalihe biolo\u0161ke proizvodnje u toku": { + "Zalihe biolo\u0161ke proizvodnje u toku-a1": {} + } + }, + "DUGOTRAJNA IMOVINA NAMIJENJENA PRODAJI": { + "Materijalna imovina namijenjena za prodaju": { + "Skupina imovine za prodaju (npr. pogon, poslov. jedinica i sl. )": {} + }, + "Nematerijalna imovina namijenjena prodaji": { + "Nematerijalna imovina namijenjena prodaji-a1": {} + }, + "Vrijednosno uskla\u0111enje dugotrajne imovine namijenjena prodaji": { + "Vrijednosno uskla\u0111enje dugotrajne imovine namijenjena prodaji-a1": {} + } + }, + "GOTOVI PROIZVODI U VLASTITIM PRODAVAONICAMA": { + "Gotovi proizvodi u prodaji u vlastitim prodavaonicama (analitika po prodavaonicama)": { + "Gotovi proizvodi u prodaji u vlastitim prodavaonicama (analitika po prodavaonicama)-a1": {} + }, + "Ura\u010dunana mar\u017ea u prodajnoj cijeni gotovih proizvoda": { + "Ura\u010dunana mar\u017ea u prodajnoj cijeni gotovih proizvoda-a1": {} + }, + "Ura\u010dunani PDV u vrijednosti proizvoda": { + "Ura\u010dunani PDV u vrijednosti proizvoda-a1": {} + }, + "Ura\u010dunani porez na luksuz": { + "Ura\u010dunani porez na luksuz-a1": {} + }, + "Vrijednosno uskla\u0111ivanje gotovih proizvoda u prodavaonicama": { + "Vrijednosno uskla\u0111ivanje gotovih proizvoda u prodavaonicama-a1": {} + } + }, + "NEDOVR\u0160ENI PROIZVODI I POLUPROIZVODI": { + "Nedovr\u0161eni proizvodi i poluproizvodi (analitika po vrstama proizvoda)": { + "Nedovr\u0161eni proizvodi i poluproizvodi (analitika po vrstama proizvoda)-a1": {} + }, + "Vrijednosno uskla\u0111ivanje nedovr\u0161enih proizvoda i poluproizvoda": { + "Vrijednosno uskla\u0111ivanje nedovr\u0161enih proizvoda i poluproizvoda-a1": {} + }, + "Zalihe poluproizvoda (analitika prema osnovnim skupinama ili po stupnju dovr\u0161enosti)": { + "Zalihe poluproizvoda (analitika prema osnovnim skupinama ili po stupnju dovr\u0161enosti)-a1": {} + } + }, + "NEKRETNINE I UMJETNINE ZA TRGOVANJE": { + "Nabavna vrijednost nekretnina za preprodaju (s porezom na promet)": { + "Nabavna vrijednost nekretnina za preprodaju (s porezom na promet)-a1": {} + }, + "Nekretnine za prodaju (ure\u0111ene)": { + "Nekretnine za prodaju (ure\u0111ene)-a1": {} + }, + "Predujmovi za kupnju nekretnina radi daljnje prodaje": { + "Predujmovi za kupnju nekretnina radi daljnje prodaje-a1": {} + }, + "Tro\u0161kovi dodatnog ure\u0111enja - dorade": { + "Tro\u0161kovi dodatnog ure\u0111enja - dorade-a1": {} + }, + "Umjetnine u prodaji": { + "Umjetnine u prodaji-a1": {} + }, + "Ura\u010dunana razlika u cijeni nekretnina i umjetnina za daljnju prodaju": { + "Ura\u010dunana razlika u cijeni nekretnina i umjetnina za daljnju prodaju-a1": {} + }, + "Ura\u010dunani PDV u umjetnine": { + "Ura\u010dunani PDV u umjetnine-a1": {} + }, + "Vrijednosno uskla\u0111ivanje nekretnina i umjetnina u prometu i predujmova": { + "Vrijednosno uskla\u0111ivanje nekretnina i umjetnina u prometu i predujmova-a1": {} + } + }, + "OBRA\u010cUN TRO\u0160KOVA NABAVE ROBE - TRO\u0160KOVI KUPNJE": { + "Carina i druge uvozne pristojbe za robu": { + "Carina i druge uvozne pristojbe za robu-a1": {} + }, + "Kupovna cijena robe od dobavlja\u010da": { + "Kupovna cijena robe od dobavlja\u010da-a1": {} + }, + "Obra\u010dun nabave - tro\u0161ak kupnje": { + "Obra\u010dun nabave - tro\u0161ak kupnje-a1": {} + }, + "Ostali tro\u0161kovi nabave u svezi s dovo\u0111enjem robe na zalihu": { + "Nadoknada uvozniku za uslugu uvoza": {}, + "Ostali tro\u0161kovi kupnje (pregledi, atesti i tro\u0161kovi u svezi s dovo\u0111enjem robe na zalihu -HSFI10 i MRS2)": {}, + "Transportno osiguranje": {}, + "Tro\u0161kovi oblikovanja za posebne kupce": {}, + "Tro\u0161kovi posebnog pakiranja - ambala\u017ee": {}, + "Tro\u0161kovi transporta": {}, + "Tro\u0161kovi ukrcaja i iskrcaja (fakturirani)": {}, + "Tro\u0161kovi vlastitog transporta (ne vi\u0161e od tarife javnog prijevoza) dovo\u0111enja robe na prodajnu lokaciju": {}, + "Tro\u0161kovi \u010duvanja i rukovanja (u fazi nabave)": {}, + "\u0160pediterski i bankarski tro\u0161kovi": {} + }, + "Posebni porezi (tro\u0161arine)": { + "Posebni porezi (tro\u0161arine)-a1": {} + } + }, + "PREDUJMOVI ZA NABAVU ROBE": { + "Dani predujmovi uvozniku za nabavu robe": { + "Dani predujmovi uvozniku za nabavu robe-a1": {} + }, + "Dani predujmovi za nabavu robe": { + "Dani predujmovi za nabavu robe-a1": {} + }, + "Dani predujmovi za robu povezanom dru\u0161tvu": { + "Dani predujmovi za robu povezanom dru\u0161tvu-a1": {} + }, + "Vrijednosno uskla\u0111enje danih predujmova za robu": { + "Vrijednosno uskla\u0111enje danih predujmova za robu-a1": {} + } + }, + "PROIZVODNJA - TRO\u0160KOVI KONVERZIJE": { + "Obustavljena proizvodnja": { + "Obustavljena proizvodnja-a1": {} + }, + "Proizvodnja u doradi i manipulaciji": { + "Proizvodnja u doradi i manipulaciji-a1": {} + }, + "Proizvodnja u slobodnoj zoni": { + "Proizvodnja u slobodnoj zoni-a1": {} + }, + "Proizvodnja u tijeku (po serijama, nositeljima, mjestima, radnim nalozima i sl.)": { + "Proizvodnja u tijeku (po serijama, nositeljima, mjestima, radnim nalozima i sl.)-a1": {} + }, + "Proizvodnja u tijeku iz orta\u010dkog ugovora": { + "Proizvodnja u tijeku iz orta\u010dkog ugovora-a1": {} + }, + "Vanjska proizvodnja (kooperacija i dr.)": { + "Vanjska proizvodnja (kooperacija i dr.)-a1": {} + }, + "Vrijednosno uskla\u0111ivanje proizvodnje - usluga": { + "Vrijednosno uskla\u0111ivanje proizvodnje - usluga-a1": {} + }, + "Vrijednost usluga (u tijeku ili nedovr\u0161enih na datum bilance - MRS 2, t. 16.)": { + "Vrijednost usluga (u tijeku ili nedovr\u0161enih na datum bilance - MRS 2, t. 16.)-a1": {} + } + }, + "ROBA": { + "Roba dana u komisijsku ili konsignacijsku prodaju": { + "Roba dana u komisijsku ili konsignacijsku prodaju-a1": {} + }, + "Roba na putu": { + "Roba na putu-a1": {} + }, + "Roba u carinskom skladi\u0161tu \"D\" ili u slobodnoj zoni": { + "Roba u slobodnoj zoni": {}, + "Vlastita roba u carinskom skladi\u0161tu tipa \"D\"": {} + }, + "Roba u doradi, obradi i manipulaciji": { + "Tro\u0161kovi u svezi s doradom": {}, + "Vrijednost robe u doradi": {} + }, + "Roba u prodavaonicama": { + "Roba u prodavaonici (po prodajnoj cijeni -analitika po prodavaonicama), ili": { + "Roba u prodavaonici A s PDV-om 0%, itd.": {}, + "Roba u prodavaonici A s PDV-om 10%": {}, + "Roba u prodavaonici A s PDV-om 23%": {} + } + }, + "Roba u skladi\u0161tu": { + "Roba u vlastitom veleprodajnom skladi\u0161tu (analitika po skladi\u0161tima)": {}, + "Zaliha otpadaka od robe": {} + }, + "Roba u tu\u0111em skladi\u0161tu i izlozima": { + "Roba u izlo\u017ebenim prostorima": {}, + "Roba u tu\u0111em skladi\u0161tu": {}, + "Roba u tu\u0111im silosima, hladnja\u010dama i sl.": {} + }, + "Ura\u010dunana razlika u cijeni robe": { + "Razlika u cijeni robe na skladi\u0161tu (analiti\u010dki po skupinama robe s istom mar\u017eom)": {}, + "Ura\u010dunana mar\u017ea robe u prodavaonici": {} + }, + "Ura\u010dunani porezi u robi": { + "Ura\u010dunani PDV (analitika po prodajnim mjestima i poreznim stopama)": {}, + "Ura\u010dunani porez na luksuz": {} + }, + "Vrijednosno uskla\u0111ivanje zaliha robe": { + "Prepravljene cijene robe zbog monetarnih oscilacija": {}, + "Vrijednosno uskla\u0111enje zbog pada cijena, smanjenja uporabljivosti i sl.": {} + } + }, + "ZALIHE GOTOVIH PROIZVODA": { + "Gotovi proizvodi dani u komisijsku prodaju": { + "Gotovi proizvodi dani u komisijsku prodaju-a1": {} + }, + "Gotovi proizvodi dani u konsignacijsku prodaju": { + "Gotovi proizvodi dani u konsignacijsku prodaju-a1": {} + }, + "Gotovi proizvodi iz orta\u0161tava": { + "Gotovi proizvodi iz orta\u0161tava-a1": {} + }, + "Gotovi proizvodi na skladi\u0161tu (razrada za svako skladi\u0161te, pa po skupinama, tipovima, vrstama i sl.)": { + "Gotovi proizvodi na skladi\u0161tu (razrada za svako skladi\u0161te, pa po skupinama, tipovima, vrstama i sl.)-a1": {} + }, + "Gotovi proizvodi u doradi, obradi i manipulaciji": { + "Gotovi proizvodi u doradi, obradi i manipulaciji-a1": {} + }, + "Gotovi proizvodi u izlo\u017ebenim prostorima": { + "Gotovi proizvodi u izlo\u017ebenim prostorima-a1": {} + }, + "Gotovi proizvodi u javnom skladi\u0161tu, silosu, i dr.": { + "Gotovi proizvodi u javnom skladi\u0161tu, silosu, i dr.-a1": {} + }, + "Gotovi proizvodi u slobodnoj zoni": { + "Gotovi proizvodi u slobodnoj zoni-a1": {} + }, + "Vrijednosno uskla\u0111ivanje zaliha gotovih proizvoda": { + "Vrijednosno uskla\u0111ivanje zaliha gotovih proizvoda-a1": {} + }, + "Zalihe nekurentnih proizvoda i otpadaka": { + "Zalihe nekurentnih proizvoda i otpadaka-a1": {} + } + } + }, + "TRO\u0160KOVI PREMA VRSTAMA, FINANCIJSKI I OSTALI RASHODI": { + "AMORTIZACIJA": { + "Amortizacija biolo\u0161ke imovine (vinogradi, vo\u0107njaci, osnovno stado i sl.)": { + "Amortizacija biolo\u0161ke imovine (vinogradi, vo\u0107njaci, osnovno stado i sl.)-a1": {} + }, + "Amortizacija iznad porezno dopu\u0161tene": { + "Amortizacija iznad porezno dopu\u0161tene-a1": {} + }, + "Amortizacija materijalne imovine": { + "Amortizacija alata i inventara": {}, + "Amortizacija brodova": {}, + "Amortizacija gra\u0111evina": {}, + "Amortizacija opreme": {}, + "Amortizacija ostale mater. imovine": {}, + "Amortizacija poljoprivredne opreme": {}, + "Amortizacija postrojenja": {}, + "Amortizacija transportnih sredstava": {} + }, + "Amortizacija nematerijalne imovine": { + "Amortizacija goodwila": {}, + "Amortizacija izdataka za razvoj": {}, + "Amortizacija koncesije, patenata i dr. prava": {}, + "Amortizacija ostale nematerijalne imovine": {}, + "Amortizacija softvera i ost. prava": {} + }, + "Amortizacija objekata i opreme uprave i prodaje": { + "Amortizacija gra\u0111ev. objekata": {}, + "Amortizacija osobnih automobila": {}, + "Amortizacija ostale opreme (poku\u0107stvo, telefonija i dr.)": {}, + "Amortizacija ra\u010dunala, ra\u010dunalne opreme i programa te ra\u010dunalne mre\u017ee": {} + }, + "Amortizacija osobnih automobila i dr. sredstava za osobni prijevoz": { + "30% amortizacije osob. aut. i dr. sred. prijevoza": {}, + "70% amortizacije osob. aut. i dr. sred. prijevoza": {}, + "Amortiz. osob. aut. za slu\u010d. pla\u0107e (neto + nepriz. PDV)": {}, + "Amortizacija (otpis) nepriznatog PDV-a": {}, + "Dio amortizacije osob. aut. i dr. sred. prijevoza u vrijednosti iznad 400.000,00 kn": {} + }, + "Pove\u0107ana amortizacija s temelja revalorizacije": { + "Pove\u0107ana amortizacija s temelja revalorizacije-a1": {} + } + }, + "FINANCIJSKI RASHODI": { + "Gubitci iz ulaganja u dionice, udjele i dr. vrij. papire (prodane ispod tro\u0161ka nabave - \u010dl. 10. ZoPD": { + "Gubitci iz ulaganja u dionice, udjele i dr. vrij. papire (prodane ispod tro\u0161ka nabave - \u010dl. 10. ZoPD-a1": {} + }, + "Kamate iz odnosa s nepovezanim dru\u0161tvima": { + "Diskontne kamate po mjenicama i dr. vrijednosnim papirima": {}, + "Kamata na pozajmice \u010dlanova dru\u0161tva i dioni\u010dara": {}, + "Kamate iz lizing poslova": {}, + "Kamate na kredite banaka": {}, + "Kamate na zajmove od fizi\u010dkih osoba": {}, + "Kamate na zajmove pravnih osoba": {} + }, + "Kamate od povezanih dru\u0161tava": { + "Kamate - porezno nepriznate": {}, + "Kamate koje se ura\u010dunavaju u zalihe (MRS 23. t.11. i HSFI t. 10.22.)": {}, + "Ugovorene kamate": {}, + "Zatezne kamate (\u010dl. 7., st. 1., t. 9. ZoPD)": {} + }, + "Nerealizirani gubitci (rashodi) od financ. imovine": { + "Gubitci od smanjenja vrijednosti ostale financ. imov.": {}, + "Gubitci od smanjenja \u2013 vrijed. uskla\u0111enja fin. imovine za trgovanje (MRS 39. t. 55a. i HSFI t. 9.22b)": {}, + "Tro\u0161kovi smanjenja fin. imovine zbog ugovora o pote\u0161ko\u0107ama (HSFI t. 9.22a i MRS 39. t. 55b.)": {} + }, + "Ostali financijski tro\u0161kovi": { + "Ostali nespomenuti financijski tro\u0161kovi": {}, + "Rashodi s osnove uskla\u0111enja obveza zbog valutne i sl. klauzule (dobavlja\u010di, za predujmove i sl.)": {}, + "Rashodi s osnove valutne klauzule po obvezama i kreditima": {}, + "Tro\u0161kovi burzovnih usluga, emisije vrijednosnih papira i sl.": {}, + "Tro\u0161kovi carine inozemnog financijskog i operativnog lizinga": {}, + "Tro\u0161kovi valutne klauzule iz tra\u017ebina ili obveza": {} + }, + "Ostali tro\u0161kovi iz odnosa s povezanim poduzetnicima": { + "Rashodi financiranja, tro\u0161kovi popusta i naknadnih odobrenja s povezanim poduzetnicima": {}, + "Tro\u0161kovi usluga uprave koncerna i sl.": {} + }, + "Te\u010dajne razlike iz odnosa s nepovezanim dru\u0161tvima": { + "Negativne te\u010d. razlike za ostalo (npr. iz blagajni\u010dkog, razlika kupovnog i srednjeg te\u010daja banke i dr.)": {}, + "Negativne te\u010dajne razlike iz kreditnih obveza": {}, + "Negativne te\u010dajne razlike iz obveza za nabave u inozemstvu": {}, + "Negativne te\u010dajne razlike iz potra\u017eivanja u inozemstvu": {}, + "Negativne te\u010dajne razlike nastale na stanjima deviznog ra\u010duna i devizne blagajne": {} + }, + "Te\u010dajne razlike iz odnosa s povezanim dru\u0161tvima": { + "Te\u010dajne razlike iz odnosa s povezanim dru\u0161tvima-a1": {} + }, + "Tro\u0161kovi diskonta i nagodbi": { + "Ostali tro\u0161kovi": {}, + "Tro\u0161kovi diskonta pri prodaji potra\u017eivanja (faktoring)": {}, + "Tro\u0161kovi iz financijskih nagodbi": {} + }, + "Zatezne kamate": { + "Ostale zatezne kamate": {}, + "Zatezne kamate iz trgova\u010dkih ugovora": {}, + "Zatezne kamate izme\u0111u povezanih osoba (por. neprizn.)": {}, + "Zatezne kamate na poreze, doprinose i dr. davanja": {}, + "Zatezne kamate po sudskim presudama": {} + } + }, + "MATERIJALNI TRO\u0160KOVI": { + "Materijalni tro\u0161kovi administracije, uprave i prodaje": { + "Ambala\u017eni materijal, vrpce za blagajne, blokovi papira, pisa\u010di, naljepnice, etikete i dr.": {}, + "Materijal i sredstva za \u010di\u0161\u0107enje i odr\u017eavanje": {}, + "Ostali materijalni tro\u0161kovi trgovine": {}, + "Tro\u0161kovi opomena": {}, + "Tro\u0161kovi otpisa sitnog inventara": {}, + "Tro\u0161kovi ukrasnog bilja": {}, + "Uniformirana radna odje\u0107a i obu\u0107a": {}, + "Uredski materijal (papir, registratori, olovke, tiskanice, toneri, ulo\u0161ci, kalendari, rokovnici i sl.)": {}, + "Voda (izvorska) za pi\u0107e": {} + }, + "Odstupanja od standardnog tro\u0161ka": { + "Odstupanja od standardnog tro\u0161ka-a1": {} + }, + "Potro\u0161ena energija u administraciji, upravi i prodaji": { + "30% goriva za osobni prijevoz +30% PDV-a": {}, + "70% tro\u0161kova goriva za pogon automobila za osobni prijevoz(i automobila u najmu)": {}, + "Gorivo za osob. aut. (neto + 30% PDV) za slu\u010d. pla\u0107e": {}, + "Ostali tro\u0161kovi energije": {}, + "Plin, toplinska energija, briketi, drva": {}, + "Tro\u0161ak elektri\u010dne energije": {}, + "Tro\u0161ak goriva za teretna vozila, strojeve i brodove": {} + }, + "Potro\u0161ena energija u proizvodnji dobara i usluga": { + "Dizelsko gorivo, benzin i motorno ulje (za stroj. i sl.)": {}, + "Elektri\u010dna energija": {}, + "Mazut i ulje za lo\u017eenje": {}, + "Ostali tro\u0161kovi energije u proizvodnji": {}, + "Plin, para, briketi i drva": {}, + "Tro\u0161ak goriva za teretna vozila (kamione, autobuse, strojeve, brodove i sl.)": {} + }, + "Potro\u0161eni rezervni dijelovi i materijal za odr\u017eavanje": { + "30% tro\u0161ka rezervnih dijelova i materijala za odr\u017eavanje automobila i dr. za osobni prijevoz +30% PDV-a": {}, + "70% tro\u0161kova rez. dijelova i mat. za automob., plovila i zrakopl.za prijevoz(\u010dl.7.,st.1.,t.4.ZoPD)": {}, + "Materijal za odr\u017eavanje opreme i objekata": {}, + "Ostali tro\u0161kovi rezervnih dijelova": {}, + "Potro\u0161eni rezervni dijelovi za popravak vlastite opreme": {}, + "Potro\u0161eni vlastiti proizvodi i roba za odr\u017eavanje": {}, + "Tro\u0161ak rez. dijelova (neto + 30% PDV) za slu\u010daj pla\u0107e": {}, + "Tro\u0161kovi zamjene u jamstvenom roku": {} + }, + "Tro\u0161ak sitnog inventara, ambala\u017ee i autoguma": { + "30% tro\u0161ka inventara i autoguma za osobne automobile +30% PDV-a": {}, + "70% tro\u0161ka autoguma za os. automobile i dr. sredstva prijevoza za potrebe administr., uprave i prodaje": {}, + "Trok\u0161. auto guma (neto + 30% PDV) za slu\u010daj pla\u0107e": {}, + "Tro\u0161kovi ambala\u017ee (povratne, posebne) - otpis": {}, + "Tro\u0161kovi autoguma (za kamione, autobuse, teretna vozila i strojeve)": {}, + "Tro\u0161kovi sitnog inventara,": {} + }, + "Tro\u0161kovi ambala\u017ee": { + "Tro\u0161kovi neodvojive ambala\u017ee u proizvodnji (boce, limenke, kutije i dr.)": {}, + "Tro\u0161kovi paleta, gajbi i sl.": {} + }, + "Tro\u0161kovi energije na pomo\u0107nim mjestima u proizvodnji": { + "Tro\u0161kovi energije na pomo\u0107nim mjestima u proizvodnji-a1": {} + }, + "Tro\u0161kovi istra\u017eivanja i razvoja (Zak. o znan - Nn. br. 46/07.)": { + "Tro\u0161kovi projekta za temeljna istra\u017eivanja proizvoda": {} + }, + "Tro\u0161kovi sirovina i materijala (za proizvodnju dobara i usluga)": { + "Dijelovi i sklopovi": {}, + "Materijal pogonske administracije i menad\u017ementa (uredski potro\u0161ni i sl.)": {}, + "Materijal za HTZ za\u0161titu, radna i za\u0161titna odje\u0107a i obu\u0107a": {}, + "Materijali u pomo\u0107noj djelatnosti (za restoran i dr.)": {}, + "Osnovni materijali i sirovine": {}, + "Ostali izravni i op\u0107i tro\u0161kovi pogona - uslu\u017ene jedinice (HSFI t. 10.17 i MRS 2, t. 10. do 19.)": {}, + "Poluproizvodi za ugradnju": {}, + "Pomo\u0107ni materijali (mazivo, ljepila, svrdla, pile, no\u017eevi, brusne plo\u010de i dr.)": {}, + "Potro\u0161ni materijal za \u010di\u0161\u0107enje i odr\u017eavanje": {}, + "Tro\u0161kovi oblikovanja proizvoda za posebne kupce": {} + } + }, + "OSTALI POSLOVNI RASHODI": { + "Darovanja iznad 2% od UP i dr. darovanja": { + "Darovanje politi\u010dkih stranaka i nezavisnih kandidata": {}, + "Darovi bez protu\u010dinidbe prim. i izdatci nisu u svezi s ostv.dobitka+PDV,osim na novac-\u010dl7,st1.,t13ZoPD": {}, + "Porezno nepriznata darovanja iznad 2% UP (iznad dop. s 486) i ino. udruga i sl. (\u010dl.7.st.1.t.10 ZoPD)": {} + }, + "Darovanje do 2% od ukupnog prihoda": { + "Darovanje za op\u0107ekorisne namjene (u novcu ili naravi do 2% od UP pr.god. - \u010dl. 7., st. 7. ZoPD)": {}, + "Darovanje za zdrav.potrebe (vanjskih osoba do 2% UPpr.god. a nije pokriveno osig.-\u010dl.7.,st.8.ZoPD)": {} + }, + "Kazne, penali, nadoknade \u0161teta i tro\u0161kovi iz ugovora": { + "Kazne za parkiranje": {}, + "Nadoknade \u0161teta iz radnog odnosa (npr. za godi\u0161nji odmor, ozljede na radu, od\u0161tetne rente i sl.)": {}, + "Nadoknade \u0161tete - tro\u0161kovi po nagodbama i sudskim presudama - tu\u017ebama": {}, + "Ostali izdatci za \u0161tete": {}, + "Penali, le\u017earine, dangubnine": {}, + "Tro\u0161kovi kazni za prijestupe i prekr\u0161aje i sl. (\u010dl. 7., st. 1., t. 7. ZoPD)": {}, + "Tro\u0161kovi preuzetih obveza iz ugovora": {}, + "Tro\u0161kovi prisilne naplate poreza i dr. davanja (\u010dl. 7., st. 1., t. 6. ZoPD)": {}, + "Ugovorene kazne i penali zbog neizvr\u0161enja, propusta i sl.": {} + }, + "Manjkovi i provalne kra\u0111e na zalihama i drugim sredstvima": { + "Dopu\u0161teni manjkovi - kalo, rastep, kvar i lom na zalihama prema odlukama HGK, HOK ili internim aktima": {}, + "Manjkovi novca i vrijednosnih papira": {}, + "Manjkovi uslijed vi\u0161e sile (provalna kra\u0111a, elementarna nepogoda)": {}, + "Ostali manjkovi iz imovine": {}, + "Prekomjerni manjkovi na zalihama (KRL) iznad normativa+PDV, prema HGK,(\u010dl.7.,st.5.ZoPD)": {} + }, + "Naknadno utvr\u0111eni tro\u0161kovi poslovanja": { + "Ispravak pogre\u0161aka prethodnih razdoblja": {}, + "Naknadno utvr\u0111eni tro\u0161kovi - ra\u010duni iz prethodnih godina": {}, + "Tro\u0161kovi naknadnih razlika iz nabava": {} + }, + "Ostali tro\u0161kovi - rashodi (\u010dl. 7. ZoPD)": { + "Ostali nespomenuti poslovni rashodi": {}, + "Rashodi utvr\u0111eni u postupku nadzora (\u010dl. 7. st. 1. t. 11. ZoPD) - skrivene isplate dobitka": {}, + "Tro\u0161kovi -porezno nepriznati- koji nisu u svezi s ostvarivanjem dobitka(\u010dl7, st1,t13.ZoPD-red.br.24PD)": {}, + "Tro\u0161kovi povalstica i dr. oblici imovinskih koristi (\u010dl. 7., st.1. t.10. ZoPD) - porezno nepriznati": {} + }, + "Otpisi vrijednosno neuskla\u0111enih potra\u017eivanja": { + "Izravni otpisi nenapla\u0107enih potra\u017eivanja od kupaca i drugih koja nisu vrijednosno uskla\u0111ena": {}, + "Otpisi nenapla\u0107enih jamstava i drugih osiguranja": {}, + "Tro\u0161kovi ostalih otpisa": {} + }, + "Rashodi - otpisi nematerijalne i materijalne imovine": { + "Gubitak od prodaje ost. dug. mat. i nemat. imovine": {}, + "Gubitak od prodane dug. imov. koja se ne amortizira": {}, + "Neamortizirana vrijednost rashodovane, uni\u0161tene ili otu\u0111ene dugotrajne imovine": {}, + "Otpisi imovine izvan uporabe - rashod": {}, + "Otpisi materijala i robe - rashod": {} + }, + "Tro\u0161ak naknadnih popusta, sni\u017eenja, reklamacija i tro\u0161kovi uzoraka": { + "Naknadno odobreni popusti i odobrenja": {}, + "Tro\u0161kovi nagodbe (razlike iz sni\u017eenja)": {}, + "Tro\u0161kovi naknadnih reklamacija": {}, + "Tro\u0161kovi nenadokna\u0111enih jamstava za prodana dobra": {}, + "Tro\u0161kovi uzoraka zbog kontrole i pregleda, izlaganje radi prodaje i sl.": {} + }, + "Tro\u0161kovi iz drugih aktivnosti (izvan osnovne djelatnosti)": { + "Tro\u0161kovi iz orta\u010dkog ugovora": {}, + "Tro\u0161kovi iz posredovanja": {} + } + }, + "OSTALI TRO\u0160KOVI POSLOVANJA": { + "Bankovne usluge i tro\u0161kovi platnog prometa": { + "Bankovne usluge (za inozemni platni promet, te\u010dajnu mar\u017eu i sl.)": {}, + "Ostali bankovni tro\u0161kovi": {}, + "Tro\u0161kovi akreditiva": {}, + "Tro\u0161kovi bankovne garancije": {}, + "Tro\u0161kovi obrade kredita": {}, + "Tro\u0161kovi platnog prometa": {}, + "Tro\u0161kovi provizija (pri kupnji deviza, brokeru i dr.)": {}, + "Tro\u0161kovi provizija izdavatelja kreditnih kartica": {} + }, + "Dnevnice za slu\u017ebena putovanja i putni tro\u0161kovi": { + "Dnevnice za slu\u017ebena putovanja i tro\u0161kovi no\u0107enja u Hrvatskoj": {}, + "Dnevnice za slu\u017ebena putovanja u inozemstvu": {}, + "Doprinos za zdravstveno osiguranje na slu\u017ebena putovanja u inozemstvo": {}, + "Ostali tro\u0161kovi na slu\u017ebenom putu (tro\u0161ak autoceste, tunela, parkiranja, trajekta i dr.)": {}, + "Terenski dodatak - pomorski dodatak": {}, + "Tro\u0161kovi no\u0107enja (po ra\u010dunu hotela i dr.)": {}, + "Tro\u0161kovi slu\u017ebenog puta vanjskih suradnika (bruto s porezima i doprinosima)": {}, + "Tro\u0161kovi uporabe vlastitog automobila na slu\u017ebenom putu": {} + }, + "Nadoknade tro\u0161kova, darovi i potpore": { + "Darovi djeci i sli\u010dne potpore (ako nisu dohodak)": {}, + "Loko vo\u017enja - Nadoknada za uporabu privatnog automobila u poslovne svrhe za lokalnu vo\u017enju": {}, + "Nadoknade za odvojeni \u017eivot": {}, + "Ostali tro\u0161kovi zaposlenika": {}, + "Otpremnine (odlazak u mirovinu, otkaz i teh.vi\u0161ka-\u010dl.119.ZOR-a,ozljeda ili prof.bolesti (\u010dl.80.ZOR-a)": {}, + "Potpora zbog bolesti, invalidnosti, smrti, elementarnih nepogoda i sl.": {}, + "Potpore i pomo\u0107i iznad neoporezivih svota": {}, + "Prigodne nagrade (bo\u017ei\u0107nice,uskrsnice,u naravi do 400kn, regres, jubilarne i sl., do 2500kn god.)": {}, + "Stipendije, nagrade u\u010denicima i studentima": { + "Stipendije i nagrade u\u010denicima i studentima do neoporezivih svota": {}, + "Stipendije i nagrade u\u010denicima i studentima iznad neoporezivih svota": {} + }, + "Tro\u0161kovi prijevoza na posao i s posla": {} + }, + "Ostali tro\u0161kovi poslovanja - nematerijalni": { + "Ostali nespomenuti nematerijalni tro\u0161kovi (ulaznice za sajmove i dr.)": {}, + "Sudski tro\u0161kovi i pristojbe": {}, + "Tro\u0161kovi licenciranja, certifikata i sl.": {}, + "Tro\u0161kovi obrazovanja zaposlenika (stru\u010dno, seminari, stru\u010dni ispiti,prekval., fakulteti, jezici i sl.)": { + "Op\u0107e obrazovanje": {}, + "Posebno obrazovanje": {} + }, + "Tro\u0161kovi obveznih lije\u010dni\u010dkih pregleda": {}, + "Tro\u0161kovi osnivanja (bilje\u017enik, sud, oglasi, odvjetnik)": {}, + "Tro\u0161kovi sistematskih kontrolnih lije\u010dni\u010dkih pregleda zaposlenika": {}, + "Tro\u0161kovi slu\u017ebenih glasila": {}, + "Tro\u0161kovi za priru\u010dnike, \u010dasopise i stru\u010dnu literaturu": {}, + "Tro\u0161kovi zdravstvenog nadzora i kontrola proizvoda, robe, usluge i sl.": {} + }, + "Porezi koji ne ovise o dobitku i pristojbe": { + "Naknade Fondu za ambala\u017eu (prema materijalu, po jed. proizv., povratna i poticajna ambala\u017ea)": {}, + "Ostali porezi i pristojbe": { + "Porez i carina pri izvozu": {} + }, + "Porez (imovinski) na cestovna vozila, plovne objekte i zrakoplove": {}, + "Porez na ku\u0107e za odmor": {}, + "Porez na reklame koje se isti\u010du na javnim mjestima": {}, + "Porez na tvrtku odnosno naziv": {}, + "Porez po odbitku": {}, + "Tro\u0161ak PDV-a koji se ne mo\u017ee priznati": { + "30% PDV-a na osobne automobile i dr. sredstva osobnog prijevoza": {}, + "PDV na osobne automobile i dr. sred. prijevoza na dio n. v. iznad 400.000,00 kn": {}, + "Tro\u0161ak PDV-a iz vlastite potro\u0161nje (ako ve\u0107 nije sadr\u017ean u tro\u0161ku)": {}, + "Tro\u0161ak PDV-a za koji je prestalo pravo na pretporez": {} + }, + "Tro\u0161ak poreza koji je ugovorno preuzet pri prodaji (npr. 5% p.p.n.)": {}, + "Tro\u0161kovi naknadno utvr\u0111enih poreza (npr. PDV, posebni i dr. porezi, osim poreza na dobitak)": {} + }, + "Premije osiguranja": { + "Premije dobrovoljnog mirov. osig. (do 6000kn god. po radniku-\u010dl.10.Zak. o porezu na dohodak -NN80/10)": {}, + "Premije osiguranja osoba (opasni poslovi, preno\u0161enje novca, putnici i sl.)": {}, + "Premije osiguranja prometnih sredstava (uklju\u010divo i kasko)": {}, + "Premije za dokup mirovine zaposlenicima (III. stup) MRS 19 t. 43. i 44.": {}, + "Premije za ostale oblike osiguranja": {}, + "Premije za zdravstveno osiguranje": {}, + "Transportno osiguranje dobara": {}, + "Tro\u0161kovi osiguranja dugotrajne materijalne i nematerijalne imovine": {}, + "Tro\u0161kovi premija \u017eivotnog osiguranja (ugovaratelj i korisnik je trgova\u010dko dru\u0161tvo)": {} + }, + "Tro\u0161kovi prava kori\u0161tenja (osim najmova)": { + "Ostali tro\u0161kovi prava kori\u0161tenja": {}, + "Tro\u0161ak HRT pretplate": {}, + "Tro\u0161ak prava na model, nacrt, formulu, plan, iskustvo i sl.": {}, + "Tro\u0161kovi fran\u0161iza, know howa, patenata, uporabe imena, znaka i dr.": {}, + "Tro\u0161kovi koncesije": {}, + "Tro\u0161kovi licenciranih prava": {}, + "Tro\u0161kovi prava na proizvodni i sl. postupak": {}, + "Tro\u0161kovi prava uporabe ra\u010dunalnih programa": {} + }, + "Tro\u0161kovi reprezentacije i promid\u017ebe (interne)": { + "30% od svih neto-tro\u0161kova reprezentacije (vlastitih)": {}, + "70% tro\u0161kova reprezentacije od uporabe vlastitih brodova, automobila, nekretnina i sl. + 70% PDV-a": {}, + "70% tro\u0161kova reprezentacije u darovima (robi i proizvodima + 70% PDV-a": {}, + "70% tro\u0161kova vlastitih usluga za reprezentaciju + 70% PDV-a": {}, + "Tro\u0161kovi promid\u017ebe (u katalozima, letcima, nagradne igre)": {}, + "Tro\u0161kovi promid\u017ebe u proizvodima ili robi (\"nije za prodaju\" do 80,00 kn )": {} + }, + "Tro\u0161kovi \u010dlanova uprave": { + "Godi\u0161nje nagrade \u010dlanovima uprave": {}, + "Nadoknade prokuristima, \u010dlanovima skup\u0161tine dru\u0161tva i dr.": {}, + "Nadoknade ste\u010dajnim upraviteljima": {}, + "Nadoknade vanjskim \u010dlanovima uprave": {}, + "Nadoknade \u010dlanovima nadzornog odbora": {}, + "Tro\u0161kovi honorara vanjskim \u010dlanovima uprave": {}, + "Tro\u0161kovi usluga vanjske uprave (po ra\u010dunu)": {} + }, + "\u010clanarine, nadoknade i sli\u010dna davanja": { + "Dozvole za kori\u0161tenje autocesta, atesta, certifikata i sl.": {}, + "Nadoknada za kori\u0161tenje mineralnih sirovina": {}, + "Nadoknada za op\u0107ekorisnu funkciju \u0161uma (0,0525%)": {}, + "Ostala davanja": {}, + "Pri\u010duva za odr\u017eavanje zgrade (Zakon o vlasni\u0161tvu - Nar. nov., br. 91/96. do 38/09.)": {}, + "Spomeni\u010dka renta": {}, + "\u010clanarina turisti\u010dkoj zajednici": {}, + "\u010clanarina za kreditne i potro\u0161a\u010dke kartice": {}, + "\u010clanarine komori (HGK ili HOK) i dopr. za javne ovlasti": {}, + "\u010clanarine udrugama i strukovnim komorama": {} + } + }, + "OSTALI VANJSKI TRO\u0160KOVI (TRO\u0160KOVI USLUGA)": { + "Intelektualne i osobne usluge": { + "Autorski honorari (pisana, govorna, prijevodi i dr.)": {}, + "Knjigovodstvene usluge": {}, + "Konzultantske i savjetni\u010dke usluge": {}, + "Naknade za kori\u0161tenje prava intelektualnog vlasni\u0161tva (licencije, ind. prava., robni znak i sl.)": {}, + "Odvjetni\u010dke, bilje\u017eni\u010dke i usluge izrade pravnih akata": {}, + "Tro\u0161kovi drugih dohodaka (ugovora o djelu, akvizitera, trgov. putnika, konzultanata)": {}, + "Usluge poreznih savjetnika": {}, + "Usluge revizije i procjene vrijednosti poduze\u0107a": {}, + "Usluge specijalisti\u010dkog obrazovanja, znanstvenoistra\u017eiva\u010dke usluge, usluge informacija i sl.": {}, + "Usluge vje\u0161ta\u010denja, administracijske usluge, i dr. intelektualne usluge": {} + }, + "Tro\u0161kovi komunalnih i sli\u010dnih usluga": { + "Deratizacija i dezinfekcijske usluge": {}, + "Dimnja\u010darske i ekolo\u0161ke usluge": {}, + "Gara\u017eiranje i parkiranje vozila": {}, + "Komunalna naknada (za financ. izgradnje)": {}, + "Odr\u017eavanje zelenila": {}, + "Odvoz sme\u0107a i fekalija": {}, + "Ostale komunalne i ekolo\u0161ke usluge": {}, + "Usluge tr\u017enica": {}, + "Veterinarske, sanitarne i usluge zbrinjavanja otpada": {}, + "Voda i odvodnja": {} + }, + "Tro\u0161kovi ostalih vanjskih usluga": { + "Hotelske usluge (u agencijskim poslovima)": {}, + "Ostali nespomenuti vanjski tro\u0161kovi - usluge": {}, + "Tro\u0161ak autoputa, tunela i mostarina": {}, + "Tro\u0161kovi fotokopiranja, prijepisa, izrade naljepnica i fotografija i sl.": {}, + "Tro\u0161kovi kori\u0161tenja javnih skladi\u0161ta, luka, pristani\u0161ta, hla\u0111enja i sl.": {}, + "Tro\u0161kovi ogla\u0161avanja u tisku za slobodna radna mjesta, objava fin. izvje\u0161\u0107a i sl. (osim promid\u017ebe)": {}, + "Usluge kontrole kakvo\u0107e i atestiranja dobara": {}, + "Usluge studentskog servisa": {}, + "Vanjskotrgova\u010dke usluge": {}, + "\u0160pediterske usluge pri izvozu i sl.": {} + }, + "Tro\u0161kovi telefona, prijevoza i sl.": { + "Ostale usluge prijevoza": {}, + "Po\u0161tanski tro\u0161kovi": {}, + "Prijevozne usluge brodara": {}, + "Prijevozne usluge u cestovnom prometu": {}, + "Prijevozne usluge zrakoplova": {}, + "Prijevozne usluge \u017eeljeznicom": {}, + "Tro\u0161kovi specijalnih prijevoza": {}, + "Tro\u0161kovi telefona, interneta i sl.": {}, + "Usluge dostave i logistike": {}, + "Usluge taksi- prijevoza": {} + }, + "Tro\u0161kovi vanjskih usluga pri izradi dobara i obavljanju usluga": { + "Grafi\u010dke usluge tiska i uveza": {}, + "Ostale vanjske usluge na izradi dobara i proizvodnih usluga": {}, + "Usluge dorade (oplemenjivanja), izrade, prerade i sl. u proizvodnji i izgradnji": {}, + "Usluge hotela i smje\u0161taja radnika na terenu": {}, + "Usluge izrade ili popravka po ugovoru o djelu": {}, + "Usluge kooperanata na zajedni\u010dkim uslugama prema tre\u0107ima": {}, + "Usluge pripreme teksta za tisak, za web. i sl.": {}, + "Usluge rada vanjskog osoblja": {}, + "Usluge studentskog i omladinskog servisa i na izradi proizvoda": {}, + "Usluge za iznajmljeni kapacitet": {} + }, + "Usluge odr\u017eavanja i za\u0161tite (servisne usluge)": { + "30% usluga odr\u017eavanja prijevoznih sredstava za osobni prijevoz + 30% PDV-a": {}, + "70% usluga servisa za odr\u017eavanje automobila za osobni prijevoz poduzetnika i zaposlenih": {}, + "Nabavljene usluge teku\u0107eg odr\u017eavanja (bez vlastitog materijala i dijelova)": {}, + "Nabavljene usluge za investicijsko odr\u017eavanje i popravke (bez vlastitog materijala i dijelova)": {}, + "Ostale servisne usluge i usluge osoba": {}, + "Usluge odr\u017eavanja softvera i web stranica": {}, + "Usluge za\u0161titara na \u010duvanju imovine i osoba": {}, + "Usluge za\u0161tite na radu i odr\u017eavanja okoli\u0161a": {}, + "Usluge \u010di\u0161\u0107enja i pranja": {}, + "Vanjske usluge popravka prodanih a neispravnih dobara u jamstvenom roku": { + "Servis osob. automob. (neto + 30% PDV) za slu\u010daj pla\u0107e u naravi": {} + } + }, + "Usluge promid\u017ebe, sponzorstva i tro\u0161kovi sajmova": { + "Ostali tro\u0161kovi promid\u017ebe (osim reprezentacije, dnevnica na slu\u017ebenom putu i sl.)": {}, + "Tro\u0161ak sponzoriranja \u0161porta i kulture u cilju promid\u017ebe": {}, + "Tro\u0161kovi promid\u017ebe najmom medija (stranica portala i sl.)": {}, + "Tro\u0161kovi promid\u017ebe putem tiskovina, TV, plakata i sl.": {}, + "Tro\u0161kovi promid\u017ebe u inozemstvu": {}, + "Usluge istra\u017eivanja tr\u017ei\u0161ta": {}, + "Usluge oblikovanja i ure\u0111enja izlo\u017ebenog i prodajnog prostora": {}, + "Usluge promid\u017ebenih agencija": {}, + "Usluge sajmova (nadoknada za prostor)": {}, + "Usluge unapre\u0111enja prodaje": {} + }, + "Usluge registracije prijevoznih sredstava i tro\u0161kovi dozvola": { + "30% tro\u0161ka registracije sred. za osobni prijevoz + 30% PDV-a (osim tro\u0161kova osiguranja)": { + "Tro\u0161kovi registr. (neto + 30% PDV) - pla\u0107a": {} + }, + "70% tro\u0161ka registracije automobila, plovila i zrakoplova za prijevoz osoba poduz. (osim osiguranja)": {}, + "Ostali tro\u0161kovi registracije prometala": {}, + "Tro\u0161ak registracije dostavnih i teret. vozila i autobusa (sveuk.) i automob. bez poreznog ograni\u010denja": {}, + "Tro\u0161kovi dozvola za prometne smjerove": {}, + "Tro\u0161kovi koncesija, licencija i dr. prava na prijevoz": {}, + "Tro\u0161kovi nadoknada za ceste, takse i sl.": {}, + "Tro\u0161kovi registracije plovila": {}, + "Tro\u0161kovi registracije zrakoplova": {} + }, + "Usluge reprezentacije - ugo\u0161\u0107ivanja i posredovanja": { + "30% vanjskih usluga ugo\u0161\u0107enja (reprezentacije)": {}, + "70% vanjskih usluga ugo\u0161\u0107enja (reprezentacije) + 70% PDV-a": {}, + "Tro\u0161kovi provizija za usluge": {}, + "Usluge agenata i detektiva": {}, + "Usluge posredovanja pri nabavi dobara i usluga": {}, + "Usluge posredovanja pri prodaji dobara i usluga": {} + }, + "Usluge zakupa - lizinga": { + "30% rent-\u00e1-car usluga prijevoza osoba + 30% PDV-a": {}, + "30% usluga operativnog lizinga sred. za osobni prijevoz + 30% PDV-a": {}, + "70% rent-\u00e1-car usluge prijevoza osoba": {}, + "70% usluga operativnog lizinga automobila, brodova i zrakoplova za osobni prijevoz osoba poduzetnika": {}, + "Rent-\u00e1-car za prijevoz tereta": {}, + "Usluge najma informati\u010dke opreme": {}, + "Usluge operat. najma osob. automob. (neto + 30% PDV) za slu\u010daj pla\u0107e": {}, + "Usluge operativnog (poslovnog) lizinga opreme": {}, + "Zakupnine - najamnine nekretnina": {}, + "Zakupnine opreme": {} + } + }, + "RASPORED TRO\u0160KOVA": { + "Raspored tro\u0161kova za obra\u010dun proiz. i usluga (HSFI10, MRS2, MRS11)-uskladi\u0161tivi tro\u0161kovi (na 60,62i63)": { + "Raspored tro\u0161kova za obra\u010dun proiz. i usluga (HSFI10, MRS2, MRS11)-uskladi\u0161tivi tro\u0161kovi (na 60,62i63)-a1": {} + }, + "Raspored tro\u0161kova za pokri\u0107e upravnih, administrativnih, prodajnih i drugih tro\u0161kova (na rn 70 i 71)": { + "Raspored tro\u0161kova za pokri\u0107e upravnih, administrativnih, prodajnih i drugih tro\u0161kova (na rn 70 i 71)-a1": {} + } + }, + "REZERVIRANJA (v. skupinu 28)": { + "Tro\u0161kovi dugoro\u010d. rez. za neiskori\u0161teni godi\u0161nji odmor (\u010dl. 11., st. 5. ZoPD i MRS 19) - vidi ra\u010d. 298": { + "Tro\u0161kovi dugoro\u010d. rez. za neiskori\u0161teni godi\u0161nji odmor (\u010dl. 11., st. 5. ZoPD i MRS 19) - vidi ra\u010d. 298-a1": {} + }, + "Tro\u0161kovi dugoro\u010dnog rezerviranja za gubitke po zapo\u010detim sudskim sporovima (\u010dl. 11., st. 2. ZoPD)": { + "Tro\u0161kovi dugoro\u010dnog rezerviranja za gubitke po zapo\u010detim sudskim sporovima (\u010dl. 11., st. 2. ZoPD)-a1": {} + }, + "Tro\u0161kovi dugoro\u010dnog rezerviranja za mirovine i sli\u010dne tro\u0161kove - obveze (MRS 19)": { + "Tro\u0161kovi dugoro\u010dnog rezerviranja za mirovine i sli\u010dne tro\u0161kove - obveze (MRS 19)-a1": {} + }, + "Tro\u0161kovi dugoro\u010dnog rezerviranja za obnovu prirodnog bogatstva (\u010dl. 11., st. 2. ZoPD)": { + "Tro\u0161kovi dugoro\u010dnog rezerviranja za obnovu prirodnog bogatstva (\u010dl. 11., st. 2. ZoPD)-a1": {} + }, + "Tro\u0161kovi dugoro\u010dnog rezerviranja za otpremnine (\u010dl. 11., st. 2. ZoPD)": { + "Tro\u0161kovi dugoro\u010dnog rezerviranja za otpremnine (\u010dl. 11., st. 2. ZoPD)-a1": {} + }, + "Tro\u0161kovi dugoro\u010dnog rezerviranja za restrukturiranje poduze\u0107a (MRS 37, t. 72. i HSFI t. 16.22)": { + "Tro\u0161kovi dugoro\u010dnog rezerviranja za restrukturiranje poduze\u0107a (MRS 37, t. 72. i HSFI t. 16.22)-a1": {} + }, + "Tro\u0161kovi dugoro\u010dnog rezerviranja za rizike u jamstvenom (garancijskom) roku (\u010dl. 11., st. 2. ZoPD)": { + "Tro\u0161kovi dugoro\u010dnog rezerviranja za rizike u jamstvenom (garancijskom) roku (\u010dl. 11., st. 2. ZoPD)-a1": {} + }, + "Tro\u0161kovi ostalih dugoro\u010dnih rezerviranja i tro\u0161kovi rizika": { + "Tro\u0161kovi ostalih dugoro\u010dnih rezerviranja i tro\u0161kovi rizika-a1": {} + }, + "Tro\u0161kovi rezerviranja po \u0161tetnim ugovorima (HSFI 16.21.)": { + "Tro\u0161kovi rezerviranja po \u0161tetnim ugovorima (HSFI 16.21.)-a1": {} + } + }, + "TRO\u0160KOVI OSOBLJA - PLA\u0106E": { + "Bruto pla\u0107e (privremeno v. napom. 2)": { + "Bruto pla\u0107e (privremeno v. napom. 2)-a1": {} + }, + "Doprinosi na pla\u0107e": { + "Doprinosi za beneficirani radni sta\u017e": {}, + "Ostali povremeni primitci": {}, + "Proizvodnja": {}, + "Uprava i prodaja": {} + }, + "Neto pla\u0107e i nadoknade": { + "Ostali povremeni primitci": {}, + "Tro\u0161kovi neto pla\u0107a proizvodnje": {}, + "Tro\u0161kovi neto pla\u0107a uprave i prodaje": {} + }, + "Tro\u0161kovi doprinosa iz pla\u0107a": { + "Ostali povremeni primitci": {}, + "Proizvodnja": {}, + "Uprava i prodaja": {} + }, + "Tro\u0161kovi poreza i prireza": { + "Ostali povremeni primitci": {}, + "Proizvodnja": {}, + "Uprava i prodaja": {} + } + }, + "VRIJEDNOSNO USKLA\u0110ENJE DUGOTRAJNE I KRATKOTRAJNE IMOVINE": { + "Vrijednosno uskla\u0111enje danih predujmova (veza s 379)": { + "Vrijednosno uskla\u0111enje danih predujmova (veza s 379)-a1": {} + }, + "Vrijednosno uskla\u0111enje depozita u bankama, mjenica, \u010dekova i sl. (109 i dio 119)": { + "Vrijednosno uskla\u0111enje depozita u bankama, mjenica, \u010dekova i sl. (109 i dio 119)-a1": {} + }, + "Vrijednosno uskla\u0111enje dugotrajne materijalne imovine": { + "Vrijednosno uskla\u0111enje biolo\u0161ke imovine (048)": {}, + "Vrijednosno uskla\u0111enje nekretnina (028)": {}, + "Vrijednosno uskla\u0111enje ostale mater. imovine": {}, + "Vrijednosno uskla\u0111enje postrojenja, opreme, alata, pogonskog inventara i transportne imovine (038)": {}, + "Vrijednosno uskla\u0111enje ulaganja u nekretnine (058)": {} + }, + "Vrijednosno uskla\u0111enje dugotrajne nematerijalne imovine (018)": { + "Vrijednosno uskla\u0111enje goodwill": {}, + "Vrijednosno uskla\u0111enje ostale nemat. imov.": {}, + "Vrijednosno uskla\u0111enje prava i dr.": {} + }, + "Vrijednosno uskla\u0111enje dugotrajnih potra\u017eivanja (veza sa 078)": { + "Vrijednosno uskla\u0111enje dugotrajnih potra\u017eivanja (veza sa 078)-a1": {} + }, + "Vrijednosno uskla\u0111enje kratkotrajnih potra\u017eivanja": { + "Vrijed. uskla\u0111enja utu\u017eenih kratk. pot. do 5000,00kn (prije zastare,ovr\u0161ni,ste\u010daj i sl.-dio129,139i159)": {}, + "Vrijednosna uskla\u0111enja potra\u017eivanja od kupaca nenapla\u0107ena dulje od 120 dana od dospije\u0107a (veza s 129)": {}, + "Vrijednosna uskla\u0111enja zastarjelih potra\u017eivanja (dio sa 129, 139 i 159) - porezno nepriznata": {} + }, + "Vrijednosno uskla\u0111enje zaliha (veza s 319, 329, 359 i 369)": { + "Vrijednosno uskla\u0111enje zaliha (veza s 319, 329, 359 i 369)-a1": {} + } + } + }, + "ZALIHE SIROVINA I MATERIJALA, REZERVNIH DIJELOVA I SITNOG INVENTARA": { + "OBRA\u010cUN TRO\u0160KOVA KUPNJE ZALIHA": { + "Carina i druge uvozne pristojbe": { + "Carina i druge uvozne pristojbe-a1": {} + }, + "Kupovna cijena dobavlja\u010da": { + "Fakturna cijena rezervnih dijelova": {}, + "Fakturna cijena sirovina i materijala": {}, + "Fakturna cijena sirovina i materijala na putu": {}, + "Fakturna cijena sitnog inventara, autoguma i ambala\u017ee": {}, + "Materijal i dijelovi u preuzimanju (nema dokumentacije)": {} + }, + "Obra\u010dun tro\u0161kova kupnje": { + "Obra\u010dun nabave sirovina i materijala i dijelova koji izravno terete tro\u0161kove": {}, + "Obra\u010dun nabave sirovina i materijala, dijelova i sitnog inventara koji se skladi\u0161ti": {} + }, + "Ovisni tro\u0161kovi nabave (u svezi s dovo\u0111enjem na zalihu)": { + "Ostali ovisni tro\u0161kovi nabave": {}, + "Posebni tro\u0161kovi pakiranja - ambala\u017ee": {}, + "Transportno osiguranje i \u010duvanje": {}, + "Tro\u0161kovi atesta i kontrole": {}, + "Tro\u0161kovi dorade i oplemenjivanja za vrijeme dovo\u0111enja na zalihu": {}, + "Tro\u0161kovi transporta": {}, + "Tro\u0161kovi ukrcaja i iskrcaja (fakturirani)": {}, + "Tro\u0161kovi vlastitog transporta": {}, + "Tro\u0161kovi vlastitog ukrcaja i iskrcaja": {}, + "Tro\u0161kovi \u0161peditera": {} + }, + "Posebni porezi (tro\u0161arine) koji se ne mogu odbiti": { + "Posebni porezi (tro\u0161arine) koji se ne mogu odbiti-a1": {} + } + }, + "PREDUJMOVI DOBAVLJA\u010cIMA SIROVINA I MATERIJALA, REZERVNIH DIJELOVA, SITNOG INVENTARA I AUTOGUMA": { + "Predujmovi dani uvozniku za nabavu sirovina i materijala, dijelova i inventara": { + "Predujmovi dani uvozniku za nabavu sirovina i materijala, dijelova i inventara-a1": {} + }, + "Predujmovi dobavlja\u010dima materijala": { + "Predujmovi dobavlja\u010dima materijala-a1": {} + }, + "Predujmovi dobavlja\u010dima rezervnih dijelova": { + "Predujmovi dobavlja\u010dima rezervnih dijelova-a1": {} + }, + "Predujmovi dobavlja\u010dima sitnog inventara": { + "Predujmovi dobavlja\u010dima sitnog inventara-a1": {} + }, + "Predujmovi inozemnim dobavlja\u010dima": { + "Predujmovi inozemnim dobavlja\u010dima-a1": {} + }, + "Vrijednosno uskla\u0111enje danih predujmova": { + "Vrijednosno uskla\u0111enje danih predujmova-a1": {} + } + }, + "SIROVINE I MATERIJAL NA ZALIHI": { + "Materijal na doradi kod ortaka": { + "Materijal na doradi kod ortaka-a1": {} + }, + "Materijal u doradi, obradi i manipulaciji": { + "Materijal u doradi, obradi i oplemenjivanju": {}, + "Materijal u manipulaciji i na putu": {}, + "Tro\u0161kovi dorade, obrade i oplemenjivanja": {} + }, + "Odstupanje od cijene zaliha": { + "Odstupanje od cijene zaliha-a1": {} + }, + "Sirovine i materijal u skladi\u0161tu": { + "Materijal na zalihi u javnom ili drugom skladi\u0161tu": {}, + "Poluproizvodi za ugradnju ili proizvodnju": {}, + "Uredski materijal i pribor": {}, + "Zalihe ambala\u017enog materijala": {}, + "Zalihe goriva i maziva": {}, + "Zalihe materijala kod kooperanata": {}, + "Zalihe materijala s temelja povezane proizvodnje": {}, + "Zalihe otpadnog i rashodovanog materijala": {}, + "Zalihe pi\u0107a, hrane i dr. u ugostiteljstvu i hotelijerstvu": {}, + "Zalihe sirovina i materijala": {} + }, + "Vrijednosno uskla\u0111enje zaliha sirovina i materijala": { + "Vrijednosno uskla\u0111enje zaliha sirovina i materijala-a1": {} + }, + "Zalihe materijala za poljoprivredu": { + "Zalihe komponenti za proizvodnju": {}, + "Zalihe sjemena i sadnog materijala": {} + } + }, + "ZALIHE REZERVNIH DIJELOVA": { + "Odstupanje od cijene dijelova na zalihi": { + "Odstupanje od cijene dijelova na zalihi-a1": {} + }, + "Rezervni dijelovi na zalihi": { + "Dijelovi i sklopovi za ugradnju (u proizvode)": {}, + "Rezervni dijelovi za servisne usluge": {}, + "Rezervni dijelovi za teku\u0107e i investicijsko odr\u017eavanje": {}, + "Zalihe otpadaka rezervnih dijelova": {}, + "Zalihe polovnih rezervnih dijelova": {} + }, + "Vrijednosno uskla\u0111enje zaliha rezervnih dijelova": { + "Vrijednosno uskla\u0111enje zaliha rezervnih dijelova-a1": {} + } + }, + "ZALIHE SITNOG INVENTARA": { + "Ambala\u017ea na zalihi (samo vlastita i vi\u0161ekratna, analitika prema vrstama)": { + "Ambala\u017ea na zalihi (samo vlastita i vi\u0161ekratna, analitika prema vrstama)-a1": {} + }, + "Autogume na zalihi": { + "Autogume na zalihi-a1": {} + }, + "Odstupanje od cijene": { + "Odstupanje od cijene-a1": {} + }, + "Sitan inventar na zalihi": { + "Sitan inventar na zalihi (analitika prema vrstama: alati, mjerni instrumenti, pribori,odje\u0107a, i dr.)": {} + }, + "Vrijednosno uskla\u0111enje zaliha": { + "Vrijednosno uskla\u0111enje zaliha-a1": {} + } + }, + "ZALIHE SITNOG INVENTARA U UPORABI": { + "Ambala\u017ea u uporabi": { + "Ambala\u017ea u uporabi-a1": {} + }, + "Autogume u uporabi": { + "Autogume u uporabi-a1": {} + }, + "Otpis ambala\u017ee": { + "Otpis ambala\u017ee-a1": {} + }, + "Otpis autoguma": { + "Otpis autoguma-a1": {} + }, + "Otpis sitnog inventara": { + "Otpis sitnog inventara-a1": {} + }, + "Sitan inventar u uporabi": { + "Sitan inventar u uporabi-a1": {} + }, + "Vrijednosno uskla\u0111enje sitnog inventara, ambala\u017ee i autoguma": { + "Vrijednosno uskla\u0111enje sitnog inventara, ambala\u017ee i autoguma-a1": {} + } + } + }, + "name": "KONTNI PLAN", + "parent_id": null + } +} \ No newline at end of file diff --git a/erpnext/accounts/doctype/account/chart_of_accounts/hu_hungarian_chart_template.json b/erpnext/accounts/doctype/account/chart_of_accounts/hu_hungarian_chart_template.json new file mode 100644 index 0000000000..f9c68176e9 --- /dev/null +++ b/erpnext/accounts/doctype/account/chart_of_accounts/hu_hungarian_chart_template.json @@ -0,0 +1,355 @@ +{ + "country_code": "hu", + "name": "Magyar f\u0151k\u00f6nyvi kivonat", + "tree": { + "Eredm\u00e9ny sz\u00e1ml\u00e1k": { + "AZ \u00c9RT\u00c9KES\u00cdT\u00c9S \u00c1RBEV\u00c9TELE, BEV\u00c9TELEK": { + "BELF\u00d6LDI \u00c9RK\u00c9KES\u00cdT\u00c9S \u00c1RBEV\u00c9TELE": { + "Belf\u00f6ldi \u00e9rt\u00e9kes\u00edt\u00e9s \u00e1rbev\u00e9tele": {} + }, + "BELF\u00d6LDI \u00c9RT\u00c9KES\u00cdT\u00c9S \u00c1RBEV\u00c9TELE": { + "Belf\u00f6ldi \u00e9rt\u00e9kes\u00edt\u00e9s \u00e1rbev\u00e9tele": {} + }, + "EGY\u00c9B BEV\u00c9TELEK": { + "Az \u00fczleti \u00e9vhez kapcs. egy\u00e9b bev\u00e9telek": {}, + "Biztos\u00edt\u00f3 \u00e1ltal visszaig. k\u00e1rt\u00e9r\u00edt\u00e9s \u00f6.": {}, + "C\u00e9ltartal\u00e9k felhaszn\u00e1l\u00e1sa": {}, + "K\u00fcl\u00f6nf\u00e9le egy\u00e9b bev\u00e9telek": {}, + "Ut\u00f3lag kapott p\u00fc. rendezett engedm\u00e9ny": {}, + "Visszafiz. k\u00f6t. n\u00e9lk\u00fcl kapott t\u00e1mogat\u00e1s": {}, + "\u00c9rt,\u00e1truh\u00e1zott k\u00f6vetel\u00e9sek elism.m\u00e9rt\u00e9ke": {}, + "\u00c9rt.immat. javak, t\u00e1rgyi eszk.bev\u00e9tele": {}, + "\u00c9rt\u00e9kveszt\u00e9sek vissza\u00edr\u00e1sa, tervenf.\u00e9cs.": {} + }, + "EXPORT \u00c9RT\u00c9KES\u00cdT\u00c9S \u00c1RBEV\u00c9TELE": { + "Export \u00e9rt\u00e9kes\u00edt\u00e9s \u00e1rbev. EU tagorsz\u00e1gba": {}, + "Export \u00e9rt\u00e9kes\u00edt\u00e9s \u00e1rbev.nem EU tagorsz.": {} + }, + "P\u00c9NZ\u00dcGYI M\u00dcVELETEK BEV\u00c9TELEI": { + "Befekt. p\u00fci.eszk. kamatai, \u00e1rf.nyeres.": {}, + "Egy\u00e9b kapott kamatok,kamatjell.bev\u00e9telek": {}, + "Egy\u00e9b p\u00e9nz\u00fcgyi m\u00fbveletek bev\u00e9telei": {}, + "Egy\u00e9b \u00e1rfolyamnyeres\u00e9gek, opci\u00f3s bev.": {}, + "Forg\u00f3eszk. \u00e9rt\u00e9kpap\u00edr \u00e1rfolyamnyeres\u00e9ge": {}, + "Kapott (j\u00e1r\u00f3) osztal\u00e9k, r\u00e9szesed\u00e9s": {}, + "R\u00e9szesed\u00e9sek \u00e9rt. \u00e1rfolyamnyeres\u00e9ge": {}, + "V\u00e1s. k\u00f6vetel\u00e9sekkel kapcs. bev\u00e9telek": {}, + "\u00c1tv\u00e1lt\u00e1si, \u00e1t\u00e9rt\u00e9kel\u00e9skori \u00e1rf.nyeres\u00e9g": {} + }, + "RENDKIV\u00dcLI BEV\u00c9TELEK": { + "Rendk\u00edv\u00fcli bev\u00e9telek": {} + } + }, + "AZ \u00c9RT\u00c9KES\u00cdT\u00c9S \u00d6NK\u00d6LTS. \u00c9S R\u00c1FORD\u00cdT\u00c1SOK": { + "ANYAGJELLEG\u00db R\u00c1FORD\u00cdT\u00c1SOK": { + "Anyagk\u00f6lts\u00e9g": {}, + "Egy\u00e9b szolg\u00e1ltat\u00e1sok \u00e9rt\u00e9ke": {}, + "Eladott (k\u00f6zvet\u00edtett) szolg. \u00e9rt\u00e9ke": {}, + "Eladott \u00e1ruk beszerz\u00e9si \u00e9rt\u00e9ke": {}, + "Ig\u00e9nybevett szolg\u00e1ltat\u00e1sok \u00e9rt\u00e9ke": {} + }, + "EGY\u00c9B R\u00c1FORD\u00cdT\u00c1SOK": { + "Ad\u00f3k, illet\u00e9kek, hozz\u00e1j\u00e1rul\u00e1sok": {}, + "Az \u00fczleti \u00e9vhez kapcs. r\u00e1ford\u00edt\u00e1sok": {}, + "C\u00e9ltartal\u00e9k k\u00e9pz\u00e9se": {}, + "Elsz\u00e1molt \u00e9rt\u00e9kveszt\u00e9s, tervenf. \u00e9rt\u00e9kcs": {}, + "K\u00fcl\u00f6nf\u00e9le egy\u00e9b r\u00e1ford\u00edt\u00e1sok": {}, + "Ut\u00f3lag adott p\u00fc. rendezett engedm\u00e9ny": {}, + "\u00c9rt.\u00e1truh\u00e1zott k\u00f6vetel\u00e9sek k\u00f6nyvsz. \u00e9rt.": {}, + "\u00c9rt\u00e9kes\u00edtett eszk.imm.javak nytsz \u00e9rt\u00e9ke": {} + }, + "NYERES\u00c9GET TERHEL\u00d6 AD\u00d3K": { + "Egyszer\u00fcs\u00edtett v\u00e1llalkoz\u00f3i ad\u00f3": {}, + "T\u00e1rsas v\u00e1llalkoz\u00e1s k\u00fcl\u00f6nad\u00f3ja": {}, + "T\u00e1rsas\u00e1gi ad\u00f3": {} + }, + "P\u00c9NZ\u00dcGYI M\u00dcVELETEK R\u00c1FORD\u00cdT\u00c1SAI": { + "Befektetett p\u00fci. eszk. \u00e1rf.vesztes\u00e9ge": {}, + "Egy\u00e9b p\u00e9nz\u00fcgyi r\u00e1ford\u00edt\u00e1sok": {}, + "Egy\u00e9b \u00e1rfolyamvesztes\u00e9gek, opci\u00f3s d\u00edjak": {}, + "Fizetend\u00f5 kamatok, kamatjell. r\u00e1ford.": {}, + "Forg\u00f3eszk. \u00e9rt\u00e9kpap\u00edr \u00e1rf.vesztes\u00e9ge": {}, + "R\u00e9szesed\u00e9sek,\u00e9.pap\u00edrok,bankb. \u00e9rt\u00e9kveszt": {}, + "V\u00e1s\u00e1rolt k\u00f6v. kapcs. r\u00e1ford\u00edt\u00e1sok": {}, + "\u00c1tv\u00e1lt\u00e1si, \u00e9rt\u00e9kel\u00e9si \u00e1rfolyamvesztes\u00e9g": {} + }, + "RENDKIV\u00dcLI R\u00c1FORD\u00cdT\u00c1SOK": { + "Egy\u00e9b vagyoncs\u00f6kk. rendk\u00edv\u00fcli r\u00e1ford\u00edt\u00e1s": {}, + "Saj\u00e1t \u00fczletr\u00e9sz nyilv\u00e1ntart\u00e1si \u00e9rt\u00e9ke": {}, + "Tartoz\u00e1s\u00e1tv. szerz. szerinti \u00f6sszege": {}, + "T\u00e1rsas\u00e1gban bevitt eszk. nytsz. \u00e9rt\u00e9ke": {} + }, + "SZEM\u00c9LYI JELLEG\u00fb R\u00c1FORD\u00cdT\u00c1SOK": { + "B\u00e9rj\u00e1rul\u00e9kok": {}, + "B\u00e9rk\u00f6lts\u00e9g": {}, + "Szem\u00e9lyi jelleg\u00fc egy\u00e9b kifizet\u00e9sek": {} + }, + "\u00c9RT\u00c9KCS\u00d6KKEN\u00c9SI LE\u00cdR\u00c1S": {} + }, + "K\u00d6LTS\u00c9GNEMEK": { + "AKT\u00cdV\u00c1LT SAJ\u00c1T TELJES\u00cdTM\u00c9NYEK \u00c9RT\u00c9KE": { + "Saj\u00e1t el\u00f5\u00e1ll\u00edt\u00e1si eszk\u00f6z\u00f6k aktiv\u00e1lt \u00e9rt.": {}, + "Saj\u00e1t term. k\u00e9szletek \u00e1llom\u00e1nyv\u00e1ltoz\u00e1sa": {} + }, + "ANYAGK\u00d6LTS\u00c9G": { + "Anyagk\u00f6lts\u00e9g megt\u00e9r\u00fcl\u00e9s": {}, + "Egy \u00e9ven bel\u00fcl elhaszn. anyagi eszk\u00f6z\u00f6k": {}, + "Egy\u00e9b anyagk\u00f6lts\u00e9g": {}, + "V\u00e1s\u00e1rolt anyagok k\u00f6lts\u00e9gei": {} + }, + "B\u00c9RJ\u00c1RUL\u00c9KOK": { + "Egyszer\u00fbs\u00edtett fogl. k\u00f6zteher": {}, + "Egyszer\u00fbs\u00edtett k\u00f6ztehervisel\u00e9si hj\u00e1r": {}, + "Eg\u00e9szs\u00e9g\u00fcgyi hozz\u00e1j\u00e1rul\u00e1s": {}, + "K\u00f6zteherjegy": {}, + "Munkaad\u00f3i j\u00e1rul\u00e9k": {}, + "Rehabilit\u00e1ci\u00f3s hozz\u00e1j\u00e1rul\u00e1s": {}, + "Szakk\u00e9pz\u00e9si hozz\u00e1j\u00e1rul\u00e1s": {}, + "T\u00e1rsadalombiztos\u00edt\u00e1si j\u00e1rul\u00e9k": {} + }, + "B\u00c9RK\u00d6LTS\u00c9G": { + "Egyszer\u00fbs\u00edtett fogl. b\u00e9rk\u00f6lts\u00e9ge": {}, + "Megb\u00edz\u00e1si d\u00edjak b\u00e9rk\u00f6lts\u00e9g terh\u00e9re": {}, + "Munkav\u00e1llal\u00f3k munkab\u00e9r k\u00f6lts\u00e9ge": {}, + "Tagok szem\u00e9lyes k\u00f6zr. ellen\u00e9rt\u00e9ke": {} + }, + "EGY\u00c9B SZOLG\u00c1LTAT\u00c1SOK K\u00d6LTS\u00c9GEI": { + "Biztos\u00edt\u00e1si d\u00edjak": {}, + "Hat\u00f3s\u00e1gi igazgat\u00e1si d\u00edjak (illet\u00e9kek)": {}, + "P\u00e9nz\u00fcgyi szolg-i d\u00edjak, bankk\u00f6lts\u00e9gek": {} + }, + "IG\u00c9NYBE VETT SZOLG\u00c1LTAT\u00c1SOK K\u00d6LTS\u00c9GEI": { + "B\u00e9rleti d\u00edjak": {}, + "Egy\u00e9b ig\u00e9nybevett szolg\u00e1ltat\u00e1sok ktg-ei": {}, + "Hirdet\u00e9s, rekl\u00e1m-propaganda k\u00f6lts\u00e9g": {}, + "Jav\u00edt\u00e1si, karbantart\u00e1si k\u00f6lts\u00e9gek": {}, + "Oktat\u00e1si, tov\u00e1bbk\u00e9pz\u00e9si k\u00f6lts\u00e9gek": {}, + "Postai, t\u00e1vk\u00f6zl\u00e9si k\u00f6lts\u00e9gek": {}, + "Szakk\u00f6nyv, foly\u00f3irat, napilap beszerz\u00e9s": {}, + "Sz\u00e1ll\u00edt\u00e1si, rakod\u00e1si k\u00f6lts\u00e9g": {}, + "Utaz\u00e1si- \u00e9s kik\u00fcldet\u00e9si k\u00f6lts\u00e9gek": {} + }, + "K\u00d6LTS\u00c9GNEM \u00c1TVEZET\u00c9SI SZ\u00c1MLA": { + "Anyagk\u00f6lts\u00e9g \u00e1tvezet\u00e9si szla": {}, + "B\u00e9rj\u00e1rul\u00e9kok \u00e1tvezet\u00e9si szla": {}, + "B\u00e9rk\u00f6lts\u00e9g \u00e1tvezet\u00e9si szla": {}, + "Egy\u00e9b szolg\u00e1ltat\u00e1sok \u00e1tvezet\u00e9si szla": {}, + "Ig\u00e9nybevett szolg. \u00e1tvezet\u00e9si szla": {}, + "Szem\u00e9lyi jell. kif. \u00e1tvezet\u00e9si szla": {}, + "\u00c9rt\u00e9kcs\u00f6kken\u00e9si le\u00edr\u00e1s \u00e1tvez. szla": {} + }, + "SZEM\u00c9LYI JELLEG\u00fb EGY\u00c9B KIFIZET\u00c9SEK": { + "Egy\u00e9b szem\u00e9lyi jelleg\u00fb kifizet\u00e9sek": {}, + "Foglalkoztat\u00f3t terhel\u00f5 t\u00e1pp\u00e9nz hj\u00e1rul\u00e1s": {}, + "J\u00f3l\u00e9ti \u00e9s kultur\u00e1lis k\u00f6lts\u00e9gek": {}, + "Kifizet\u00f5t terhel\u00f5 szem\u00e9lyi j\u00f6vedelemad\u00f3": {}, + "Mag\u00e1nnyugd\u00edjp\u00e9nzt\u00e1ri tagd\u00edjak, hozz\u00e1j\u00e1r.": {}, + "Szem\u00e9lyi jelleg\u00fb kifizet\u00e9sek": {}, + "Term\u00e9szetbeni juttat\u00e1sok": {} + }, + "\u00c9RT\u00c9KCS\u00d6KKEN\u00c9SI LE\u00cdR\u00c1S": { + "Terv szerinti egy\u00f6sszeg\u00fb (kis\u00e9rt\u00e9k\u00fbek)": {}, + "Terv szerinti \u00e9rt\u00e9kcs\u00f6kken\u00e9s line\u00e1ris": {} + } + } + }, + "M\u00e9rleg sz\u00e1ml\u00e1k": 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"HITELVISZONYT MEGTESTES\u00cdT\u00d6 \u00c9RT\u00c9KPAP\u00cdROK": { + "Egy\u00e9b v\u00e1llalkoz\u00e1sok \u00e9rt\u00e9kpap\u00edrjai": {}, + "Kapcsolt v\u00e1llalkoz\u00e1sok \u00e9rt\u00e9kpap\u00edrjai": {}, + "Tart\u00f3s diszkont \u00e9rt\u00e9kpap\u00edrok": {}, + "\u00c1llamk\u00f6tv\u00e9nyek": {}, + "\u00c9rt\u00e9kpap\u00edrok \u00e9rt\u00e9kveszt\u00e9se, vissza\u00edr\u00e1sa": {} + }, + "IMMATERI\u00c1LIS JAVAK": { + "Alap\u00edt\u00e1s-\u00e1tszervez\u00e9s akt\u00edv\u00e1lt \u00e9rt\u00e9ke": {}, + "Immateri\u00e1lis javak \u00e9rt\u00e9khelyesb\u00edt\u00e9se": {}, + "K\u00eds\u00e9rleti fejleszt\u00e9s akt\u00edv\u00e1lt \u00e9rt\u00e9ke": {}, + "Szellemi term\u00e9kek": {}, + "Vagyoni \u00e9rt\u00e9k\u00fb jogok": {}, + "\u00dczleti vagy c\u00e9g\u00e9rt\u00e9k": {} + }, + "INGATLANOK, KAPCS. VAGYONI \u00c9RT. JOGOK": { + "Egy\u00e9b \u00e9p\u00edtm\u00e9nyek": {}, + "F\u00f6ldter\u00fclet": {}, + "Ingatlanhoz kapcs. vagyoni \u00e9rt. jogok": {}, + "Ingatlanok \u00e9rt\u00e9khelyesb\u00edt\u00e9se": {}, + "Telek, telkes\u00edt\u00e9s": {}, + "\u00c9p\u00fcletek,\u00e9p\u00fcletr\u00e9szek,tulajdoni h\u00e1nyadok": {}, + "\u00dczemk\u00f6r\u00f6n kiv\u00fcli ingatlanok, \u00e9p\u00fcletek": {} + }, + "M\u00dcSZAKI BERENDEZ\u00c9SEK, G\u00c9PEK, J\u00c1RM\u00dcVEK": { + "M\u00fcszaki g\u00e9pek,felsz,j\u00e1rm. \u00e9rt\u00e9khelyesb.": {}, + "Termel\u00e9sben r\u00e9sztvev\u00f5 j\u00e1rm\u00fbvek": {}, + "Termel\u00f5 g\u00e9pek, berendez\u00e9sek, gy\u00e1rt\u00f3eszk.": {} + }, + "TART\u00d3SAN ADOTT K\u00d6LCS\u00d6N\u00d6K": { + "Egy\u00e9b tart\u00f3s bankbet\u00e9tek": {}, + "Egy\u00e9b tart\u00f3san adott k\u00f6lcs\u00f6n\u00f6k": {}, + "P\u00e9nz\u00fcgyi l\u00edzing miatti tart\u00f3s k\u00f6vetel\u00e9s": {}, + "Tart\u00f3s bankbet\u00e9tek egy\u00e9b r\u00e9sz. v\u00e1ll.-ban": {}, + "Tart\u00f3s bankbet\u00e9tek kapcs. v\u00e1ll.-ban": {}, + "Tart\u00f3san adott k\u00f6lcs\u00f6n egy\u00e9b r\u00e9sz.v\u00e1ll.": {}, + "Tart\u00f3san adott k\u00f6lcs\u00f6n\u00f6k kapcs. v\u00e1ll.": {}, + "Tart\u00f3san adott k\u00f6lcs\u00f6n\u00f6k \u00e9rt\u00e9kveszt\u00e9se": {} + }, + "TENY\u00c9SZ\u00c1LLATOK": { + "Teny\u00e9sz\u00e1llatok": {} + } + }, + "FORR\u00c1SOK (PASSZ\u00cdV\u00c1K)": { + "C\u00c9LTARTAL\u00c9KOK": { + "C\u00e9ltartal\u00e9k v\u00e1rhat\u00f3 k\u00f6telezetts\u00e9gre": {} + }, + "EGY\u00c9B R\u00d6VID LEJ\u00c1RAT\u00fa K\u00d6TELEZETTS\u00c9GEK": { + "El\u00f5zetesen felsz\u00e1m\u00edtott \u00e1lt.forgalmi ad\u00f3": {}, + "Fizetend\u00f5 \u00e1ltal\u00e1nos forgalmi ad\u00f3": {}, + "K\u00f6lts\u00e9gvet\u00e9si befizet\u00e9si k\u00f6t.teljes\u00edt\u00e9se": {}, + "K\u00f6lts\u00e9gvet\u00e9si befizet\u00e9si k\u00f6telezetts\u00e9gek": {}, + "Szem\u00e9lyi j\u00f6vedelemad\u00f3 elsz\u00e1mol\u00e1sa": {}, + "T\u00e1rsas\u00e1gi ad\u00f3 \u00e9s osztal\u00e9kad\u00f3 elsz\u00e1mol\u00e1s": {}, + "V\u00e1m- \u00e9s P\u00e9nz\u00fcgy\u00f5rs\u00e9g elsz\u00e1mol\u00e1si sz\u00e1mla": {}, + "\u00c1fa p\u00e9nz\u00fcgyi elsz\u00e1mol\u00e1si sz\u00e1mla": {}, + "\u00d6nkorm\u00e1nyzati ad\u00f3k elsz\u00e1mol\u00e1si sz\u00e1mla": {} + }, + "HOSSZ\u00da LEJ\u00c1RAT\u00da K\u00d6TELEZETTS\u00c9GEK": { + "Beruh\u00e1z\u00e1si \u00e9s fejleszt\u00e9si hitelek": {}, + "Egy\u00e9b hossz\u00fa lej. k\u00f6telezetts\u00e9gek": {}, + "Egy\u00e9b hossz\u00fa lej\u00e1rat\u00fa hitelek": {}, + "Hossz\u00fa lej\u00e1ratra kapott k\u00f6lcs\u00f6n\u00f6k": {}, + "P\u00e9nz\u00fcgyi l\u00edzinggel kapcsolatos k\u00f6telez.": {}, + "Tartoz\u00e1sok k\u00f6tv\u00e9nykibocs\u00e1t\u00e1sb\u00f3l": {}, + "Tart\u00f3s k\u00f6t. egy\u00e9b r\u00e9sz. v\u00e1ll. szemben": {}, + "Tart\u00f3s k\u00f6t. kapcs. v\u00e1llalkoz\u00e1ssal sz.": {}, + "\u00c1tv\u00e1ltoztathat\u00f3 k\u00f6tv\u00e9nyek": {} + }, + "H\u00c1TRASOROLT K\u00d6TELEZETTS\u00c9GEK": { + "H\u00e1trasorolt k\u00f6telezetts\u00e9g": {} + }, + "PASSZ\u00cdV ID\u00d6BELI ELHAT\u00c1ROL\u00c1S": { + "Bev\u00e9telek passz\u00edv id\u00f5beli elhat\u00e1rol\u00e1sa": {}, + "Halasztott bev\u00e9telek": {}, + "K\u00f6lts\u00e9gek,r\u00e1ford. passz\u00edv id\u00f5beli elhat.": {} + }, + "R\u00d6VID LEJ\u00c1RAT\u00fa K\u00d6TELEZETTS\u00c9GEK": { + "R\u00f6vid lej\u00e1rat\u00fa hitelek": {}, + "R\u00f6vid lej\u00e1rat\u00fa k\u00f6lcs\u00f6n\u00f6k": {}, + "Sz\u00e1ll\u00edt\u00f3k": { + "Belf\u00f6ldi sz\u00e1ll\u00edt\u00f3k": { + "account_type": "Payable" + }, + "K\u00fclf\u00f6ldi sz\u00e1ll\u00edt\u00f3k": { + "account_type": "Payable" + } + }, + "Vev\u00f5kt\u00f5l kapott el\u00f5legek": {} + }, + "SAJ\u00c1T T\u00d6KE": { + "Eredm\u00e9nytartal\u00e9k": {}, + "Jegyzett t\u00f5ke": {}, + "Lek\u00f6t\u00f6tt tartal\u00e9k": {}, + "M\u00e9rleg szerinti eredm\u00e9ny": {}, + "T\u00f5ketartal\u00e9k": {}, + "\u00c9rt\u00e9kel\u00e9si tartal\u00e9k": {} + }, + "\u00c9VI M\u00c9RLEG SZ\u00c1ML\u00c1K": { + "Nyit\u00f3m\u00e9rleg sz\u00e1mla": {} + } + }, + "K\u00c9SZLETEK": { + "ANYAGOK": { + "Seg\u00e9danyagok": {} + }, + "BEFEJEZETLEN TERMEL\u00c9S \u00c9S F\u00c9LK\u00c9SZTERM\u00c9KEK": { + "Befejezetlen termel\u00e9s": {} + }, + "BET\u00c9TD\u00cdJAS G\u00d6NGY\u00d6LEGEK": { + "Bet\u00e9td\u00edjas g\u00f6ngy\u00f6legek": {} + }, + "K\u00c9SZTERM\u00c9KEK": { + "K\u00e9szterm\u00e9kek": {} + }, + "K\u00d6ZVET\u00cdTETT SZOLG\u00c1LTAT\u00c1SOK": { + "K\u00f6zvet\u00edtett szolg\u00e1ltat\u00e1sok": {} + }, + "\u00c1RUK": { + "\u00c1ruk beszerz\u00e9si \u00e1ron": {} + } + }, + "K\u00d6VETEL\u00c9SEK,P\u00c9NZ\u00dcGYI ESZK,AKT\u00cdV ID\u00d6B.ELH": { + "ADOTT EL\u00d6LEGEK": { + "Adott el\u00f5legek": {} + }, + "AKT\u00cdV ID\u00d6BELI ELHAT\u00c1ROL\u00c1S": { + "Akt\u00edv id\u00f5beli elhat\u00e1rol\u00e1sa": {} + }, + "EGY\u00c9B K\u00d6VETEL\u00c9SEK": { + "K\u00fcl\u00f6nf\u00e9le egy\u00e9b k\u00f6vetel\u00e9sek": {}, + "Munkav\u00e1llal\u00f3kkal szembeni k\u00f6vetel\u00e9s": {} + }, + "K\u00d6VETEL\u00c9SEK \u00c1RUSZ\u00c1LL.- SZOLG\u00c1LTAT\u00c1SB\u00d3L": { + "Belf\u00f6ldi k\u00f6vetel\u00e9sek": { + "account_type": "Receivable" + }, + "K\u00fclf\u00f6ldi k\u00f6vetel\u00e9sek": { + "account_type": "Receivable" + } + }, + "P\u00c9NZESZK\u00d6Z\u00d6K": { + "Deviza bet\u00e9tsz\u00e1mla": { + "account_type": "Bank" + }, + "Elk\u00fcl\u00f6n\u00edtett bet\u00e9tsz\u00e1ml\u00e1k": { + "account_type": "Bank" + }, + "Elsz\u00e1mol\u00e1si bet\u00e9tsz\u00e1mla": { + "Banksz\u00e1mla": { + "account_type": "Bank" + } + }, + "P\u00e9nzhelyettes\u00edt\u00f5 eszk. (utalv\u00e1ny, jegy)": { + "account_type": "Bank" + }, + "P\u00e9nzt\u00e1rak": { + "P\u00e9nzt\u00e1r": { + "account_type": "Cash" + } + }, + "Valuta p\u00e9nzt\u00e1r": { + "account_type": "Cash" + }, + "\u00c1tvezet\u00e9si sz\u00e1mla": { + "account_type": "Bank" + } + }, + "\u00c9RT\u00c9KPAP\u00cdROK": { + "Egy\u00e9b r\u00e9szesed\u00e9s": {}, + "Forgat\u00e1si c\u00e9l\u00fa hitelv. m. \u00e9rt\u00e9kpap\u00edrok": {}, + "R\u00e9szesed\u00e9s kapcsolt v\u00e1llalkoz\u00e1sban": {}, + "Saj\u00e1t r\u00e9szv\u00e9nyek, saj\u00e1t \u00fczletr\u00e9szek": {} + } + } + }, + "name": "Magyar f\u0151k\u00f6nyvi kivonat", + "parent_id": null + } +} \ No newline at end of file diff --git a/erpnext/accounts/doctype/chart_of_accounts/charts/import_from_openerp.py b/erpnext/accounts/doctype/account/chart_of_accounts/import_from_openerp.py similarity index 87% rename from erpnext/accounts/doctype/chart_of_accounts/charts/import_from_openerp.py rename to erpnext/accounts/doctype/account/chart_of_accounts/import_from_openerp.py index fe38b65186..28892bb93a 100644 --- a/erpnext/accounts/doctype/chart_of_accounts/charts/import_from_openerp.py +++ b/erpnext/accounts/doctype/account/chart_of_accounts/import_from_openerp.py @@ -114,8 +114,6 @@ def get_account_types(root_list, csv_content, prefix=None): if node.get("model")=="account.account.type": data = {} for field in node.findall("field"): - if field.get("name")=="report_type" and field.text.lower() != "none": - data["report_type"] = get_report_type(field.text.title()) if field.get("name")=="code" and field.text.lower() != "none" \ and account_type_map.get(field.text): data["account_type"] = account_type_map[field.text] @@ -127,8 +125,6 @@ def get_account_types(root_list, csv_content, prefix=None): for row in csv_content[1:]: row_dict = dict(zip(csv_content[0], row)) data = {} - if row_dict.get("report_type"): - data["report_type"] = get_report_type(row_dict.get("report_type")) if row_dict.get("code") and account_type_map.get(row_dict["code"]): data["account_type"] = account_type_map[row_dict["code"]] if data and data.get("id"): @@ -136,19 +132,6 @@ def get_account_types(root_list, csv_content, prefix=None): types[node_id] = data return types -def get_report_type(report_type): - report_type_map = { - "asset": "Balance Sheet", - "liability": "Balance Sheet", - "equity": "Balance Sheet", - "expense": "Profit and Loss", - "income": "Profit and Loss" - } - - for d in report_type_map: - if d in report_type.lower(): - return report_type_map[d] - def make_maps_for_xml(xml_roots, account_types, country_dir): """make maps for `charts` and `accounts`""" for model, root_list in xml_roots.iteritems(): @@ -165,9 +148,6 @@ def make_maps_for_xml(xml_roots, account_types, country_dir): if field.get("name")=="user_type": value = field.get("ref") - if account_types.get(value, {}).get("report_type"): - data["report_type"] = account_types[value]["report_type"] - if account_types.get(value, {}).get("account_type"): data["account_type"] = account_types[value]["account_type"] if data["account_type"] not in all_account_types: @@ -186,20 +166,6 @@ def make_maps_for_xml(xml_roots, account_types, country_dir): data["id"] = country_dir charts.setdefault(node.get("id"), {}).update(data) -def make_account_trees(): - """build tree hierarchy""" - for id in accounts.keys(): - account = accounts[id] - if account.get("parent_id"): - if accounts.get(account["parent_id"]): - accounts[account["parent_id"]]["children"].append(account) - del account["parent_id"] - - # remove empty children - for id in accounts.keys(): - if "children" in accounts[id] and not accounts[id].get("children"): - del accounts[id]["children"] - def make_maps_for_csv(csv_content, account_types, country_dir): for content in csv_content.get("account.account.template", []): for row in content[1:]: @@ -210,9 +176,6 @@ def make_maps_for_csv(csv_content, account_types, country_dir): "children": [] } user_type = data.get("user_type/id") or data.get("user_type:id") - if account_types.get(user_type, {}).get("report_type"): - account["report_type"] = account_types[user_type]["report_type"] - if account_types.get(user_type, {}).get("account_type"): account["account_type"] = account_types[user_type]["account_type"] if account["account_type"] not in all_account_types: @@ -234,6 +197,22 @@ def make_maps_for_csv(csv_content, account_types, country_dir): "id": country_dir }) +def make_account_trees(): + """build tree hierarchy""" + for id in accounts.keys(): + account = accounts[id] + + if account.get("parent_id"): + if accounts.get(account["parent_id"]): + # accounts[account["parent_id"]]["children"].append(account) + accounts[account["parent_id"]][account["name"]] = account + del account["parent_id"] + del account["name"] + + # remove empty children + for id in accounts.keys(): + if "children" in accounts[id] and not accounts[id].get("children"): + del accounts[id]["children"] def make_charts(): """write chart files in app/setup/doctype/company/charts""" @@ -250,11 +229,12 @@ def make_charts(): print "building " + filename chart = {} chart["name"] = src["name"] - chart["root"] = accounts[src["account_root_id"]] + chart["country_code"] = src["id"][5:] + chart["tree"] = accounts[src["account_root_id"]] - with open(os.path.join("erpnext", "accounts", "doctype", "chart_of_accounts", - "charts", filename + ".json"), "w") as chartfile: - chartfile.write(json.dumps(chart, indent=1, sort_keys=True)) + with open(os.path.join("erpnext", "erpnext", "accounts", "doctype", "account", "chart_of_accounts", + filename + ".json"), "w") as chartfile: + chartfile.write(json.dumps(chart, indent=4, sort_keys=True)) if __name__=="__main__": go() diff --git a/erpnext/accounts/doctype/account/chart_of_accounts/in_indian_chart_template_schedule6.json b/erpnext/accounts/doctype/account/chart_of_accounts/in_indian_chart_template_schedule6.json new file mode 100644 index 0000000000..40afaaa96a --- /dev/null +++ b/erpnext/accounts/doctype/account/chart_of_accounts/in_indian_chart_template_schedule6.json @@ -0,0 +1,355 @@ +{ + "country_code": "in", + "name": "Indian Chart of Accounts - Schedule VI", + "tree": { + "Balance Sheet": { + "Assets": { + "Current Assets": { + "Cash And Cash Equivalent": { + "Bank Balance": { + "Balance Account": {}, + "Balance Account 9876543211": {} + }, + "Cash-In-Hand": { + "Cash Balance": { + "account_type": "Cash" + }, + "Petty Cash Balance": { + "account_type": "Cash" + }, + "account_type": "Cash" + }, + "Cheques On Hand": { + "Cheque With Account": {} + } + }, + "Current Investment": { + "In Short Term Fixed Deposits": {}, + "Investment In Debentures And Bonds": {}, + "Investment In Equity": {}, + "Investment In Government Securities": {}, + "Investment In Mutual Fund": {}, + "Investment In Partnership Firm": {}, + "Investment In Preference Shares": {} + }, + "Inventories": { + "Finished Goods": {}, + "Goods-In-Transit": {}, + "Loose Tools": {}, + "Other With Job Worker": {}, + "Raw Material": {}, + "Stock-In-Trade": {}, + "Stores And Spares": {}, + "Work-In-Progress": {} + }, + "Other Current Assets": { + "Duties and Taxes": { + "Excise Duty Receivable": { + "Education Cess Receivable On Excise Duty": {}, + "Excise Duty Receivable": {}, + "Higher Education Cess Receivable On Excise Duty": {} + }, + "Sales Tax Receivable": {}, + "Service Tax Receivable": { + "Education Cess Receivable On Service Tax": {}, + "Higher Education Cess Receivable On Service Tax": {}, + "Service Tax Receivable": {} + }, + "TDS Receivable": {}, + "VAT Receivable": {} + }, + "Miscellaneous Expense to the Extent Not Written Off": { + "Preliminary Expense": {} + } + }, + "Short Terms Loans And Advances": { + "Advances with Revenue Authority": { + "Advance Income Tax/Refund Due": {}, + "Advance To Suppliers": {}, + "Balance With Revenue Authorities (Indirect Taxes)": {}, + "Prepaid Expenses": {} + }, + "Loans And Advances From Related Parties": { + "Doubtful": {}, + "Other Advances Unsecured and Considered as Good": { + "Unsecured Recoverable in Cash or in Kind or for Value to be Received": {} + }, + "Secured, Considered Good": { + "Advance To Associate Concerns": {} + } + } + }, + "Trade Recievables": { + "Others": { + "Doubtful": {}, + "Secured, Considered Good": {}, + "Unsecured, Considered Good": {} + }, + "Outstanding For More Than Six Months": { + "Doubtful": {}, + "Secured, Considered Good": {}, + "Unsecured, Considered Good": {} + }, + "Sundry Debtors": { + "account_type": "Receivable" + } + } + }, + "Non-Current Assets": { + "Deferred Tax Assets (Net)": {}, + "Fixed Assets": { + "Capital Work-In-Progress": { + "Building Under Construction": {} + }, + "Intangible Assets": { + "Goodwill": {} + }, + "Intangible Assets Under Development": {}, + "Tangible Assets": { + "Buildings": {}, + "Computer/Laptops": {}, + "Furnitures And Fixtures": {}, + "Land": {}, + "Office Equipments": {}, + "Plant And Equipments": {}, + "Vehicles": {} + } + }, + "Long Term Loans And Advances": { + "Capital Assets": { + "Doubtful": {}, + "Secured, Considered Good": {}, + "Unsecured, Considered Good": {} + }, + "Loans And Advances To Related Parties": {}, + "Other Loans And Advances": {}, + "Security Deposit": { + "Doubtful": {}, + "Secured, Considered Good": { + "Earnest Money Deposit": {}, + "Other Deposit": {} + }, + "Unsecured, Considered Good": {} + } + }, + "Non-Current Investments": { + "Investment In Debentures And Bonds": {}, + "Investment In Equity Instrument": {}, + "Investment In Government Or Trust Securities": {}, + "Investment In Mutual Fund": {}, + "Investment In Partnership Firm": {}, + "Investment In Preference Shares": {}, + "Investment In Property": {}, + "Other": { + "Fixed Deposit With Banks-Earmarked": {}, + "Gold": {} + } + }, + "Other Non Current Assets": { + "Long Term Trade Recievables": { + "Doubtful": {}, + "Secured, Considered Good": {}, + "Unsecured, Considered Good": {} + }, + "Miscellaneous Exps to the Extent Not Written Off": { + "Preliminery Expense": {}, + "Software": {} + }, + "Others": {} + } + } + }, + "Equity And Liabilities": { + "Current Liabilities": { + "Other Current Liabilities": { + "Advance From Customers": {}, + "Duties and Taxes": { + "Central Sales Tax Payable": {}, + "Excise Duty Payable": { + "Education Cess Payable On Excise Duty": {}, + "Excise Duty Payable": {}, + "Higher Education Cess Payable On Excise Duty": {} + }, + "Service Tax Payable": { + "Education Cess Payable On Service Tax": {}, + "Higher Education Cess Payable On Service Tax": {}, + "Service Tax Payable": {} + }, + "TDS Paybale": {}, + "VAT Payable": {} + }, + "Out Standing Cheques for Clearance": {} + }, + "Short Term Borrowings": { + "Depsoits": {}, + "Loans And Advances From Related Parties": {}, + "Others": {}, + "Secured Loans From Bank": { + "Bank Loan (Short Term)": {} + } + }, + "Short Term Provisions": { + "Other Provisions": { + "Electricity And Power Charges Payable": {}, + "Employee Providend Fund Payable": {}, + "Internet Expenses Payable": {}, + "Mobile Expenses Payable": {}, + "Provision For Expenses": {}, + "Provision For Taxation": {}, + "Secueity Expenses Payable": {}, + "Telephone Expenses Payable": {}, + "Wages Payable": {} + }, + "Provision For Employees Benefit": { + "EPF Payable": {}, + "Unpaid Remuneration": {} + } + }, + "Trade Payables": { + "Sundry Creditors For Material/Supplies": { + "account_type": "Payable" + }, + "Sundry Creditors For Services": { + "account_type": "Payable" + } + } + }, + "Non-Current Liabilities": { + "Deferred Tax Liabilities (Net)": {}, + "Long Term Borrowings": { + "Secured Loans From Bank": { + "Bank Loan (Long Term)": {} + }, + "Unsecured Loans": { + "From Others": {} + } + }, + "Long Term Provisions": {}, + "Other Long Term Liabilities": {} + }, + "Share Application Money Pending Allotment": { + "Share Application Money Pending Allotment": {} + }, + "Shareholder's Funds": { + "Money Received Against Share Warrants": {}, + "Reserve And Surplus": { + "Capital Redemption Reserve": {}, + "Capital Reserve": {}, + "Debenture Redeemption Reserve": {}, + "Other Reserve": {}, + "Revaluation Reserve": {}, + "Securities Premium Reserve": {}, + "Shares Option Outstanding Account": {}, + "Surplus (Profit and Loss Account)": {} + }, + "Share Capital": { + "Authorised Share Capital": {}, + "Issued, Subscribed And Paid Up Capital": {} + } + } + } + }, + "Profit And Loss": { + "Total Expenses": { + "Changes In Inventories of Finished Goods, Work-In-Progress And Stock-In-Trade": {}, + "Cost of Materials Consumed": { + "Closing Stock": {}, + "Opening Stock": {}, + "Purchases of Raw Materials And Stores": { + "Raw Material": {}, + "Stores And Consumables": {} + } + }, + "Depreciation And Amortization Expense": { + "Depreciation": {}, + "Preliminary Expenses": {} + }, + "Employement Benefit Expenses": { + "Commision To Joint M.D": {}, + "Commision To M.D": {}, + "Directors Remuneration": {}, + "Directors Setting Fees": {}, + "Salaries, Bonus, PF And ESIC": {}, + "Staff Welfare Expense": {} + }, + "Financial Cost": { + "Bank Charges": {}, + "Bank Gurantee Charges": {}, + "Interest On Car Loan": {}, + "Interest On Cash Credit Facality": {}, + "Interest On Other Loans": {} + }, + "Other Expenses": { + "Administrative and Selling Expenses": { + "Advertisement And Publicity": {}, + "Annual Service Fees": {}, + "Auditors Remuneration": {}, + "Car Expenses (Including Insurance)": {}, + "Computer Maintenace": {}, + "Conveyance Expense": {}, + "Custom Duty": {}, + "Donation": {}, + "Excise/ Service Tax Expenses": {}, + "Export Expenses": {}, + "General Expenses": {}, + "Insurance Expenses": {}, + "Interest On Delayed Payment of Taxes": {}, + "Internal Audit Fee": {}, + "Internet And Website Expenses": {}, + "Labour Welfare Expenses": {}, + "Legal Expenses": {}, + "Loan Processing Fees": {}, + "Office Cleaning Expense": {}, + "Packing and Forwarding Expense": {}, + "Post and Courrier Charges": {}, + "Postage And Telegram": {}, + "Prelimenary Expense W/Off": {}, + "Professional Charges": {}, + "Rent Rates And Taxes": {}, + "Repair And Maintenance Building": {}, + "Security Expesnes": {}, + "Software Expense W/Off": {}, + "Stamping Charge": {}, + "Stationery Expenses": {}, + "Telephone Expense": {}, + "Tender Fee And Testing Charges": {}, + "Travelling Expenses (Including Foreign Travelling)": {} + }, + "Direct Expenses": { + "Centeral Sales Tax": {}, + "Electrical Repairing Expense": {}, + "Freight Forwarding and Octroi Expenses (Local)": {}, + "Jobwork Charges": {}, + "Machinery Repair and Maintenance": {}, + "Material Testing Expense": {}, + "Measuring Expense": {}, + "Packing Material Expense": {}, + "Power and Fuel Charges": {}, + "Processing Labour Charges": {}, + "Stores and Spares": {}, + "Workshop Expense": {} + } + }, + "Purchase of Stock-In-Trade": { + "Purchase of Stock-In-Trade": {} + } + }, + "Total Revenue": { + "Other Income": { + "Interest": {}, + "Other Financial Services": {}, + "Other Non Operating Income": {} + }, + "Revenue From Operations": { + "Central Sales(Exclusive of Excise Duty)": {}, + "Export Sales": {}, + "Job Work Receipts": {}, + "Other Operating Income": {}, + "Product Sales": {}, + "Sales of Services": {} + } + } + }, + "name": "Indian Chart of Accounts - Schedule VI" + } +} \ No newline at end of file diff --git a/erpnext/accounts/doctype/account/chart_of_accounts/in_indian_chart_template_standard.json b/erpnext/accounts/doctype/account/chart_of_accounts/in_indian_chart_template_standard.json new file mode 100644 index 0000000000..58a6aab28d --- /dev/null +++ b/erpnext/accounts/doctype/account/chart_of_accounts/in_indian_chart_template_standard.json @@ -0,0 +1,165 @@ +{ + "country_code": "in", + "name": "Indian Chart of Accounts - Standard", + "tree": { + "Assets": { + "root_type": "Asset", + "Current Assets": { + "Accounts Receivable": { + "Debtors": { + "account_type": "Receivable" + } + }, + "Bank Accounts": {}, + "Cash In Hand": { + "Cash - Payroll Checking": { + "account_type": "Cash" + }, + "Cash - Regular Checking": { + "account_type": "Cash" + }, + "Cash Account": { + "account_type": "Cash" + }, + "Petty Cash Fund": { + "account_type": "Cash" + } + }, + "Deposit Account": { + "Deposit Account": {} + }, + "Inventories": { + "Inventories": {} + }, + "Other Current Assets": { + "Prepaid Insurance": {} + }, + "Tax Receivable": { + "Excise Duty Receivable": { + "Education Cess Receivable On Excise Duty": {}, + "Excise Duty Receivable": {}, + "Higher Education Cess Receivable On Excise Duty": {} + }, + "Sales Tax Receivable": {}, + "Service Tax Receivable": { + "Education Cess Receivable On Service Tax": {}, + "Higher Education Cess Receivable On Service Tax": {}, + "Service Tax Receivable": {} + }, + "TDS Receivable": {}, + "VAT Receivable": {} + } + }, + "Fixed Assets": { + "Air Conditionar": {}, + "Buildings": {}, + "Computer/Laptops (Assets)": {}, + "Equipments": {}, + "Furniture": {}, + "Land": {}, + "Misc Assets": {}, + "Vehicle": {} + } + }, + "Liabilities": { + "root_type": "Liability", + "Current Liabilities": { + "Accounts Payable": { + "Creditors": { + "account_type": "Payable" + } + }, + "Duties And Taxes Payable": { + "Excise Duty Payable": { + "Education Cess Payable On Excise Duty": {}, + "Excise Duty Payable": {}, + "Higher Education Cess Payable On Excise Duty": {} + }, + "Sales Tax Payable": {}, + "Service Tax Payable": { + "Education Cess Payable On Service Tax": {}, + "Higher Education Cess Payable On Service Tax": {}, + "Service Tax Payable": {} + }, + "TDS Payable": {}, + "VAT Payable": {} + }, + "Loan Liabilities": { + "Bank OD Account": {}, + "Secured Loan Account": {}, + "Unsecured Loan Account": {} + }, + "Others Payable": { + "Interest Payable": {}, + "Notes Payable": {}, + "Wages Payable": {} + } + }, + "Share Holder/Owners Fund": { + "Capital Account": {}, + "Reserve And Surplus Account": {} + } + }, + "Expense": { + "root_type": "Expense", + "Cost of Goods Sold": { + "Closing Stock": {}, + "Opening Stock": {}, + "Purchase Stock": {} + }, + "Direct Expense": { + "Computer/Laptop Accessories": {}, + "Electricity Expense": {}, + "House Keeping Expense": {}, + "Internet Expense": {}, + "News Paper And Magazine": {}, + "Office Rent": {}, + "Postage And Courier Expense": {}, + "Purchase Expense": {}, + "Salary Expense": {}, + "Telephone Expense": {} + }, + "Indirect Expense": { + "Bank Charges": { + "account_type": "Bank" + }, + "Business Promotion": {}, + "Diwali Bonus/Gift": {}, + "Entertainment Expense": {}, + "Foreign Exchange Loss": {}, + "Other Expense": { + "Sales Commission Expense": {}, + "Stationary Expense": {}, + "Travelling Expense": {} + }, + "Parts Purchase": {}, + "Professional Services": {}, + "Repairing Expense": {} + }, + "Non Operating Expenses And Loss": { + "Loss on Sale of Assets": {}, + "Write Off Expense": {} + } + }, + "Income": { + "root_type": "Income", + "Non Operating Revenues And Gains": { + "Foreign Exchange Profit": {}, + "Gain on Sale of Assets": {}, + "Interest Revenues": {}, + "Write off Income": {} + }, + "Operating Revenues": { + "Sales of Goods": { + "Export Sales": {}, + "Local Sales": {}, + "Retail Sales": {} + }, + "Sales of Services": { + "Export Services": {}, + "Local Services": {} + } + } + } + } +} diff --git a/erpnext/accounts/doctype/account/chart_of_accounts/it_l10n_it_chart_template_generic.json b/erpnext/accounts/doctype/account/chart_of_accounts/it_l10n_it_chart_template_generic.json new file mode 100644 index 0000000000..3400de0f43 --- /dev/null +++ b/erpnext/accounts/doctype/account/chart_of_accounts/it_l10n_it_chart_template_generic.json @@ -0,0 +1,307 @@ +{ + "country_code": "it", + "name": "Italy - Generic Chart of Accounts", + "tree": { + "ATTIVO": { + "CREDITI COMMERCIALI": { + "cambiali all'incasso": {}, + "cambiali allo sconto": {}, + "cambiali attive": {}, + "cambiali insolute": {}, + "clienti c/spese anticipate": { + "account_type": "Receivable" + }, + "crediti commerciali diversi": {}, + "crediti da liquidare": {}, + "crediti insoluti": {}, + "crediti v/clienti": { + "account_type": "Receivable" + }, + "fatture da emettere": {}, + "fondo rischi su crediti": {}, + "fondo svalutazione crediti": {} + }, + "CREDITI DIVERSI": { + "IVA c/acconto": {}, + "IVA n/credito": {}, + "crediti per IVA": {}, + "crediti per cauzioni": {}, + "crediti per imposte": {}, + "crediti per ritenute subite": {}, + "crediti v/istituti previdenziali": {}, + "debitori diversi": { + "account_type": "Receivable" + }, + "imposte c/acconto": {}, + "personale c/acconti": {} + }, + "DISPONIBILIT\u00c0 LIQUIDE": { + "assegni": { + "account_type": "Cash" + }, + "banche c/c": { + "account_type": "Bank" + }, + "c/c postali": { + "account_type": "Bank" + }, + "denaro in cassa": { + "account_type": "Cash" + }, + "valori bollati": { + "account_type": "Cash" + } + }, + "IMMOBILIZZAZIONI FINANZIARIE": { + "mutui attivi": {} + }, + "IMMOBILIZZAZIONI IMMATERIALI": { + "avviamento": {}, + "costi di impianto": {}, + "fondo ammortamento avviamento": {}, + "fondo ammortamento costi di impianto": {}, + "fondo ammortamento software": {}, + "software": {} + }, + "IMMOBILIZZAZIONI MATERIALI": { + "arredamento": {}, + "attrezzature commerciali": {}, + "automezzi": {}, + "fabbricati": {}, + "fondo ammortamento arredamento": {}, + "fondo ammortamento attrezzature commerciali": {}, + "fondo ammortamento automezzi": {}, + "fondo ammortamento fabbricati": {}, + "fondo ammortamento imballaggi durevoli": {}, + "fondo ammortamento impianti e macchinari": {}, + "fondo ammortamento macchine d'ufficio": {}, + "fornitori immobilizzazioni c/acconti": {}, + "imballaggi durevoli": {}, + "impianti e macchinari": {}, + "macchine d'ufficio": {} + }, + "RATEI E RISCONTI ATTIVI": { + "ratei attivi": {}, + "risconti attivi": {} + }, + "RIMANENZE": { + "fornitori c/acconti": {}, + "materie di consumo": {}, + "merci": {} + } + }, + "CONTI DI RISULTATO": { + "conto di risultato economico": {}, + "stato patrimoniale": {} + }, + "COSTI DELLA PRODUZIONE": { + "ACCANTONAMENTI": { + "ACCANTONAMENTI PER RISCHI": { + "accantonamento per responsabilit\u00e0 civile": {} + }, + "ALTRI ACCANTONAMENTI": { + "accantonamento per manutenzioni programmate": {}, + "accantonamento per spese future": {} + } + }, + "AMMORTAMENTI IMMOBILIZZAZIONI IMMATERIALI": { + "ammortamento avviamento": {}, + "ammortamento costi di impianto": {}, + "ammortamento software": {} + }, + "AMMORTAMENTI IMMOBILIZZAZIONI MATERIALI": { + "ammortamento arredamento": {}, + "ammortamento attrezzature commerciali": {}, + "ammortamento automezzi": {}, + "ammortamento fabbricati": {}, + "ammortamento imballaggi durevoli": {}, + "ammortamento impianti e macchinari": {}, + "ammortamento macchine d'ufficio": {} + }, + "COSTI PER GODIMENTO BENI DI TERZI": { + "canoni di leasing": {}, + "fitti passivi": {} + }, + "COSTI PER IL PERSONALE": { + "TFRL": {}, + "altri costi per il personale": {}, + "oneri sociali": {}, + "salari e stipendi": {} + }, + "COSTI PER SERVIZI": { + "costi di assicurazione": {}, + "costi di consulenze": {}, + "costi di esercizio automezzi": {}, + "costi di manutenzione e riparazione": {}, + "costi di pubblicit\u00e0": {}, + "costi di trasporto": {}, + "costi di vigilanza": {}, + "costi per energia": {}, + "costi per i locali": {}, + "costi postali": {}, + "costi telefonici": {}, + "provvigioni passive": {}, + "spese di incasso": {} + }, + "COSTO DEL VENDUTO": { + "materie di consumo c/acquisti": {}, + "materie di consumo c/esistenze iniziali": {}, + "materie di consumo c/rimanenze finali": {}, + "merci c/acquisti": {}, + "merci c/apporti": {}, + "merci c/esistenze iniziali": {}, + "merci c/rimanenze finali": {}, + "premi su acquisti": {}, + "resi su acquisti": {}, + "ribassi e abbuoni attivi": {} + }, + "ONERI DIVERSI": { + "arrotondamenti passivi": {}, + "insussistenze passive ordinarie diverse": {}, + "minusvalenze ordinarie diverse": {}, + "oneri fiscali diversi": {}, + "oneri vari": {}, + "perdite su crediti": {}, + "sopravvenienze passive ordinarie diverse": {} + }, + "SVALUTAZIONI": { + "svalutazione crediti": {}, + "svalutazioni immobilizzazioni immateriali": {}, + "svalutazioni immobilizzazioni materiali": {} + } + }, + "IMPOSTE DELL'ESERCIZIO": { + "imposte dell'esercizio": {} + }, + "PASSIVO": { + "CONTI DEI SISTEMI SUPPLEMENTARI": { + "banche c/effetti scontati": {}, + "beni di terzi": {}, + "clienti c/impegni": {}, + "creditori c/leasing": {}, + "creditori per avalli": {}, + "creditori per fideiussioni": {}, + "depositanti beni": {}, + "fornitori c/impegni": {}, + "impegni per beni in leasing": {}, + "merci da consegnare": {}, + "merci da ricevere": {}, + "rischi per avalli": {}, + "rischi per effetti scontati": {}, + "rischi per fideiussioni": {} + }, + "CONTI TRANSITORI E DIVERSI": { + "IVA c/liquidazioni": {}, + "banca ... c/c": {}, + "bilancio di apertura": {}, + "bilancio di chiusura": {}, + "istituti previdenziali": {} + }, + "DEBITI COMMERCIALI": { + "cambiali passive": {}, + "clienti c/acconti": { + "account_type": "Payable" + }, + "debiti da liquidare": {}, + "debiti v/fornitori": { + "account_type": "Payable" + }, + "fatture da ricevere": {} + }, + "DEBITI DIVERSI": { + "IVA n/debito": {}, + "clienti c/cessione": {}, + "creditori diversi": { + "account_type": "Payable" + }, + "debiti per cauzioni": {}, + "debiti per imposte": {}, + "debiti per ritenute da versare": { + "account_type": "Payable" + }, + "debiti v/istituti previdenziali": {}, + "erario c/IVA": { + "account_type": "Payable" + }, + "personale c/liquidazioni": {}, + "personale c/retribuzioni": {} + }, + "DEBITI FINANZIARI": { + "banche c/RIBA all'incasso": {}, + "banche c/anticipi su fatture": {}, + "banche c/c passivi": {}, + "banche c/cambiali all'incasso": {}, + "banche c/sovvenzioni": {}, + "debiti v/altri finanziatori": {}, + "mutui passivi": {} + }, + "FONDI PER RISCHI E ONERI": { + "fondo manutenzioni programmate": {}, + "fondo per imposte": {}, + "fondo responsabilit\u00e0 civile": {}, + "fondo spese future": {} + }, + "PATRIMONIO NETTO": { + "patrimonio netto": {}, + "perdita d'esercizio": {}, + "prelevamenti extra gestione": {}, + "titolare c/ritenute subite": {}, + "utile d'esercizio": {} + }, + "RATEI E RISCONTI PASSIVI": { + "ratei passivi": {}, + "risconti passivi": {} + }, + "TRATTAMENTO FINE RAPPORTO DI LAVORO": { + "debiti per TFRL": {} + } + }, + "PROVENTI E ONERI FINANZIARI": { + "ONERI FINANZIARI": { + "interessi passivi bancari": {}, + "interessi passivi su mutui": {}, + "interessi passivi v/fornitori": {}, + "oneri finanziari diversi": {}, + "sconti passivi bancari": {} + }, + "PROVENTI FINANZIARI": { + "interessi attivi bancari": {}, + "interessi attivi postali": {}, + "interessi attivi v/clienti": {}, + "proventi finanziari diversi": {} + } + }, + "PROVENTI E ONERI STRAORDINARI": { + "ONERI STRAORDINARI": { + "imposte esercizi precedenti": {}, + "insussistenze passive straordinarie": {}, + "minusvalenze straordinarie": {}, + "sopravvenienze passive straordinarie": {} + }, + "PROVENTI STRAORDINARI": { + "insussistenze attive straordinarie": {}, + "plusvalenze straordinarie": {}, + "sopravvenienze attive straordinarie": {} + } + }, + "VALORE DELLA PRODUZIONE": { + "RICAVI E PROVENTI DIVERSI": { + "arrotondamenti attivi": {}, + "fitti attivi": {}, + "insussistenze attive ordinarie diverse": {}, + "plusvalenze ordinarie diverse": {}, + "proventi vari": {}, + "sopravvenienze attive ordinarie diverse": {} + }, + "VENDITE E PRESTAZIONI": { + "merci c/vendite": {}, + "premi su vendite": {}, + "resi su vendite": {}, + "ribassi e abbuoni passivi": {}, + "rimborsi spese di vendita": {} + } + }, + "name": "Azienda", + "parent_id": null + } +} \ No newline at end of file diff --git a/erpnext/accounts/doctype/account/chart_of_accounts/lu_lu_2011_chart_1.json b/erpnext/accounts/doctype/account/chart_of_accounts/lu_lu_2011_chart_1.json new file mode 100644 index 0000000000..37e8bdc499 --- /dev/null +++ b/erpnext/accounts/doctype/account/chart_of_accounts/lu_lu_2011_chart_1.json @@ -0,0 +1,1454 @@ +{ + "country_code": "lu", + "name": "PCMN Luxembourg", + "tree": { + "TOTAL CLASSES 1 A 5": { + "CLASSE 1 - COMPTES DE CAPITAUX, DE PROVISIONS ET DE DETTES FINANCIERES": { + "Acomptes sur dividendes": {}, + "Capital ou dotation des succursales et comptes de l'exploitant": { + "Capital des entreprises commer\u00e7ants personnes physiques et des soci\u00e9t\u00e9s de personnes": { + "Commer\u00e7ants personnes physiques": {}, + "Soci\u00e9t\u00e9s de personnes": {} + }, + "Capital souscrit (Soci\u00e9t\u00e9s de capitaux - Montant total)": {}, + "Capital souscrit appel\u00e9 et non vers\u00e9 (Soci\u00e9t\u00e9s de capitaux)": {}, + "Capital souscrit non appel\u00e9 (Soci\u00e9t\u00e9s de capitaux)": {}, + "Comptes de l'exploitant ou des coexploitants": { + "Pr\u00e9l\u00e8vements priv\u00e9s de l'exploitant ou des coexploitants": { + "Acquisitions": { + "Autres acquisitions": {}, + "Immeubles priv\u00e9s": {}, + "Mobilier priv\u00e9": {}, + "Titres priv\u00e9s": {}, + "Voiture priv\u00e9e": {} + }, + "Cotisations": { + "Allocations familiales": {}, + "Assurances sociales (assurance d\u00e9pendance)": {}, + "Autres cotisations": {}, + "Caisse de d\u00e9c\u00e8s, m\u00e9dico-chirurgicale, Prestaplus": {}, + "Cotisations pour mutuelles": {} + }, + "Imp\u00f4ts": { + "Autres imp\u00f4ts": {}, + "Imp\u00f4t commercial - arri\u00e9r\u00e9s pay\u00e9s": {}, + "Imp\u00f4t sur la fortune pay\u00e9": {}, + "Imp\u00f4t sur le revenu pay\u00e9": {} + }, + "Part personnelle des frais de maladie": {}, + "Primes d'assurances priv\u00e9es": { + "Accident": {}, + "Autres primes d'assurances priv\u00e9es": {}, + "Incendie": {}, + "Multirisques": {}, + "Responsabilit\u00e9 civile": {}, + "Vie": {} + }, + "Pr\u00e9l\u00e8vements en nature (quote-part priv\u00e9e dans les frais g\u00e9n\u00e9raux)": { + "Autres pr\u00e9l\u00e8vements en nature": {}, + "Chauffage, gaz, \u00e9lectricit\u00e9": {}, + "Eau": {}, + "Loyer": {}, + "Salaires": {}, + "T\u00e9l\u00e9phone": {}, + "Voiture": {} + }, + "Pr\u00e9l\u00e8vements en nature de marchandises, de produits finis et services (au prix de revient)": {}, + "Pr\u00e9l\u00e8vements en num\u00e9raire (train de vie)": {}, + "Pr\u00e9l\u00e8vements priv\u00e9s particuliers": { + "Autres pr\u00e9l\u00e8vements priv\u00e9s particuliers": {}, + "Dons et dotations aux enfants": {}, + "Droits de succession et droits de mutation par d\u00e9c\u00e8s": {}, + "Placements sur comptes financiers priv\u00e9s": {}, + "Remboursements de dettes priv\u00e9es": {}, + "R\u00e9parations aux immeubles priv\u00e9s": {} + } + }, + "Suppl\u00e9ments d'apports priv\u00e9s de l'exploitant ou des coexploitants": { + "Allocations familiales re\u00e7ues": {}, + "Avoirs priv\u00e9s": {}, + "Cessions": { + "Autres cessions": {}, + "Immeubles priv\u00e9s": {}, + "Mobilier priv\u00e9": {}, + "Titres priv\u00e9s": {}, + "Voiture priv\u00e9e": {} + }, + "Emprunts priv\u00e9s": {}, + "H\u00e9ritage ou donation": {}, + "Loyers encaiss\u00e9s": {}, + "Quote-part professionnelle de frais priv\u00e9s": {}, + "Remboursements d'imp\u00f4ts": { + "Autres remboursements d'imp\u00f4ts": {}, + "Imp\u00f4t commercial": {}, + "Imp\u00f4t sur la fortune": {}, + "Imp\u00f4t sur le revenu": {} + }, + "Salaires ou rentes touch\u00e9s": {} + } + }, + "Dotation des succursales": {} + }, + "Dettes financi\u00e8res et dettes assimil\u00e9es": { + "Autres emprunts et dettes assimil\u00e9es": { + "dont la dur\u00e9e r\u00e9siduelle est inf\u00e9rieure ou \u00e9gale \u00e0 un an": { + "Autres dettes assimil\u00e9es": {}, + "Autres emprunts": {}, + "Int\u00e9r\u00eats courus sur autres emprunts et dettes assimil\u00e9es": {}, + "Rentes viag\u00e8res capitalis\u00e9es": {} + }, + "dont la dur\u00e9e r\u00e9siduelle est sup\u00e9rieure \u00e0 un an": { + "Autres dettes assimil\u00e9es": {}, + "Autres emprunts": {}, + "Int\u00e9r\u00eats courus sur autres emprunts et dettes assimil\u00e9es": {}, + "Rentes viag\u00e8res capitalis\u00e9es": {} + } + }, + "Dettes de leasing financier": { + "dont la dur\u00e9e r\u00e9siduelle est inf\u00e9rieure ou \u00e9gale \u00e0 un an": {}, + "dont la dur\u00e9e r\u00e9siduelle est sup\u00e9rieure \u00e0 un an": {} + }, + "Dettes envers des \u00e9tablissements de cr\u00e9dit": { + "dont la dur\u00e9e r\u00e9siduelle est inf\u00e9rieure ou \u00e9gale \u00e0 un an": { + "Int\u00e9r\u00eats courus": {}, + "Montant principal": {} + }, + "dont la dur\u00e9e r\u00e9siduelle est sup\u00e9rieure \u00e0 un an": { + "Int\u00e9r\u00eats courus": {}, + "Montant principal": {} + } + }, + "Dettes subordonn\u00e9es": { + "dont la dur\u00e9e r\u00e9siduelle est inf\u00e9rieure ou \u00e9gale \u00e0 un an": { + "Int\u00e9r\u00eats courus": {}, + "Montant principal": {} + }, + "dont la dur\u00e9e r\u00e9siduelle est sup\u00e9rieure \u00e0 un an": { + "Int\u00e9r\u00eats courus": {}, + "Montant principal": {} + } + }, + "Emprunts obligataires convertibles": { + "dont la dur\u00e9e r\u00e9siduelle est inf\u00e9rieure ou \u00e9gale \u00e0 un an": { + "Int\u00e9r\u00eats courus": {}, + "Montant principal": {} + }, + "dont la dur\u00e9e r\u00e9siduelle est sup\u00e9rieure \u00e0 un an": { + "Int\u00e9r\u00eats courus": {}, + "Montant principal": {} + } + }, + "Emprunts obligataires non convertibles": { + "dont la dur\u00e9e r\u00e9siduelle est inf\u00e9rieure ou \u00e9gale \u00e0 un an": { + "Int\u00e9r\u00eats courus": {}, + "Montant principal": {} + }, + "dont la dur\u00e9e r\u00e9siduelle est sup\u00e9rieure \u00e0 un an": { + "Int\u00e9r\u00eats courus": {}, + "Montant principal": {} + } + } + }, + "Plus-values immunis\u00e9es": { + "Plus-values immunis\u00e9es r\u00e9investies": {}, + "Plus-values immunis\u00e9es \u00e0 r\u00e9investir": {} + }, + "Primes d'\u00e9mission et primes assimil\u00e9es": { + "Apport en capitaux propres non r\u00e9mun\u00e9r\u00e9 par des titres (\"Capital contribution\")": {}, + "Primes d'apport": {}, + "Primes d'\u00e9mission": {}, + "Primes de conversion d'obligations en actions": {}, + "Primes de fusion": {} + }, + "Provisions": { + "Autres provisions": { + "Provisions d'exploitation": {}, + "Provisions exceptionnelles": {}, + "Provisions financi\u00e8res": {} + }, + "Provisions pour imp\u00f4ts": { + "Autres provisions pour imp\u00f4ts": {}, + "Provisions pour imp\u00f4t commercial": {}, + "Provisions pour imp\u00f4t sur la fortune": {}, + "Provisions pour imp\u00f4t sur le revenu des collectivit\u00e9s": {} + }, + "Provisions pour imp\u00f4ts diff\u00e9r\u00e9s": {}, + "Provisions pour pensions et obligations similaires": {} + }, + "R\u00e9serves": { + "Autres r\u00e9serves": { + "Autres r\u00e9serves disponibles": {}, + "Autres r\u00e9serves indisponibles": {}, + "R\u00e9serve pour l'imp\u00f4t sur la fortune": {} + }, + "R\u00e9serve l\u00e9gale": {}, + "R\u00e9serve pour actions propres ou parts propres": {}, + "R\u00e9serves statutaires": {} + }, + "R\u00e9serves de r\u00e9\u00e9valuation": { + "Autres r\u00e9serves de r\u00e9\u00e9valuation": {}, + "Plus-values sur \u00e9carts de conversion immunis\u00e9es": {}, + "R\u00e9serves de mise en \u00e9quivalence (Participations valoris\u00e9es suivant l'art. 58)": {}, + "R\u00e9serves de r\u00e9\u00e9valuation en application de la juste valeur": {} + }, + "R\u00e9sultats": { + "R\u00e9sultat de l'exercice": {}, + "R\u00e9sultats report\u00e9s": {} + }, + "Subventions d'investissement en capital": { + "Autres installations, outillage, mobilier et mat\u00e9riel roulant": {}, + "Autres subventions d'investissement en capital": {}, + "Installations techniques et machines": {}, + "Terrains et constructions": {} + } + }, + "CLASSE 2 - COMPTES DE FRAIS D\u2019ETABLISSEMENT ET D\u2019ACTIFS IMMOBILISES": { + "Frais d'\u00e9tablissement et frais assimil\u00e9s": { + "Autres frais assimil\u00e9s": {}, + "Frais d'augmentation de capital et d'op\u00e9rations diverses (fusions, scissions, transformations)": {}, + "Frais d'\u00e9mission d'emprunts": {}, + "Frais de constitution": {}, + "Frais de premier \u00e9tablissement": { + "Frais de prospection": {}, + "Frais de publicit\u00e9": {} + } + }, + "Immobilisations corporelles": { + "Acomptes vers\u00e9s et immobilisations corporelles en cours": { + "Autres installations, outillage, mobilier et mat\u00e9riel roulant": {}, + "Installations techniques et machines": {}, + "Terrains et constructions": { + "Agencements et am\u00e9nagements de terrains": {}, + "Constructions": {}, + "Terrains": {} + } + }, + "Autres installations, outillage, mobilier et mat\u00e9riel roulant": { + "Autres installations": {}, + "Cheptel": {}, + "Emballages r\u00e9cup\u00e9rables": {}, + "Equipement de transport et de manutention": {}, + "Mat\u00e9riel informatique (hardware)": {}, + "Mobilier": {}, + "Outillage": {}, + "V\u00e9hicules de transport": {} + }, + "Installations techniques et machines": { + "Installations techniques": {}, + "Machines": {} + }, + "Terrains et constructions": { + "Agencements et am\u00e9nagements de terrains": { + "Agencements et am\u00e9nagements d'autres terrains": {}, + "Agencements et am\u00e9nagements de sous-sols et sursols": {}, + "Agencements et am\u00e9nagements de terrains am\u00e9nag\u00e9s": {}, + "Agencements et am\u00e9nagements de terrains b\u00e2tis": {}, + "Agencements et am\u00e9nagements de terrains de gisement": {}, + "Agencements et am\u00e9nagements de terrains nus": {} + }, + "Constructions": { + "Constructions sur sol d'autrui": {}, + "Constructions sur sol propre": {} + }, + "Terrains": { + "Autres terrains": {}, + "Sous-sols et sursols": {}, + "Terrains am\u00e9nag\u00e9s": {}, + "Terrains b\u00e2tis": {}, + "Terrains de gisement": {}, + "Terrains nus": {} + } + } + }, + "Immobilisations financi\u00e8res": { + "Actions propres ou parts propres": {}, + "Cr\u00e9ances sur des entreprises avec lesquelles la soci\u00e9t\u00e9 a un lien de participation": {}, + "Cr\u00e9ances sur des entreprises li\u00e9es": {}, + "Parts dans des entreprises avec lesquelles la soci\u00e9t\u00e9 a un lien de participation": {}, + "Parts dans des entreprises li\u00e9es": {}, + "Pr\u00eats et cr\u00e9ances immobilis\u00e9es": { + "Cr\u00e9ances immobilis\u00e9es": {}, + "D\u00e9p\u00f4ts et cautionnements vers\u00e9s": { + "Cautionnements": {}, + "D\u00e9p\u00f4ts": {} + }, + "Pr\u00eats": { + "Autres pr\u00eats": {}, + "Pr\u00eats au personnel": {}, + "Pr\u00eats aux associ\u00e9s": {}, + "Pr\u00eats participatifs": {} + } + }, + "Titres ayant le caract\u00e8re d'immobilisations": { + "Autres titres ayant le caract\u00e8re d'immobilisations": {}, + "Titres immobilis\u00e9s (droit de cr\u00e9ance)": { + "Autres titres immobilis\u00e9s (droit de cr\u00e9ance)": {}, + "Obligations": {} + }, + "Titres immobilis\u00e9s (droit de propri\u00e9t\u00e9)": { + "Actions": {}, + "Autres titres immobilis\u00e9s (droit de propri\u00e9t\u00e9)": {} + } + } + }, + "Immobilisations incorporelles": { + "Acomptes vers\u00e9s et immobilisations incorporelles en cours": { + "Concessions, brevets, licences, marques ainsi que droits et valeurs similaires": {}, + "Fonds de commerce": {}, + "Frais de recherche et de d\u00e9veloppement": {} + }, + "Concessions, brevets, licences, marques ainsi que droits et valeurs similaires": { + "Acquis \u00e0 titre on\u00e9reux (Actifs incorporels non produits)": { + "Brevets": {}, + "Concessions": {}, + "Droits et valeurs similaires acquis \u00e0 titre on\u00e9reux": { + "Autres droits et valeurs similaires acquis \u00e0 titre on\u00e9reux": {}, + "Droits d'auteur et de reproduction": {}, + "Droits d'\u00e9mission": {} + }, + "Licences informatiques (logiciels et progiciels informatiques)": {}, + "Marques et franchises": {} + }, + "Cr\u00e9\u00e9s par l'entreprise elle-m\u00eame (Actifs incorporels produits)": { + "Brevets": {}, + "Concessions": {}, + "Droits et valeurs similaires cr\u00e9\u00e9s par l'entreprise elle-m\u00eame": { + "Autres droits et valeurs similaires cr\u00e9\u00e9s par l'entreprise elle-m\u00eame": {}, + "Droits d'auteur et de reproduction": {}, + "Droits d'\u00e9mission": {} + }, + "Licences informatiques (logiciels et progiciels informatiques)": {}, + "Marques et franchises": {} + } + }, + "Fonds de commerce, dans la mesure o\u00f9 il a \u00e9t\u00e9 acquis \u00e0 titre on\u00e9reux": {}, + "Frais de recherche et de d\u00e9veloppement": {} + } + }, + "CLASSE 3 - COMPTES DE STOCKS": { + "Acomptes vers\u00e9s": { + "Acomptes vers\u00e9s sur mati\u00e8res premi\u00e8res et consommables": {}, + "Acomptes vers\u00e9s sur produits en cours de fabrication et commandes en cours": {}, + "Acomptes vers\u00e9s sur produits finis et marchandises": {}, + "Acomptes vers\u00e9s sur terrains et immeubles destin\u00e9s \u00e0 la revente": {} + }, + "Mati\u00e8res premi\u00e8res et consommables": { + "Approvisionnements": {}, + "Emballages": { + "Emballages non-r\u00e9cup\u00e9rables": {}, + "Emballages r\u00e9cup\u00e9rables": {}, + "Emballages \u00e0 usage mixte": {} + }, + "Fournitures consommables": { + "Autres fournitures consommables": {}, + "Carburants": {}, + "Combustibles": {}, + "Fournitures d'atelier et d'usine": {}, + "Fournitures de bureau": {}, + "Fournitures de magasin": {}, + "Lubrifiants": {}, + "Produits d'entretien": {} + }, + "Mati\u00e8res consommables": {}, + "Mati\u00e8res premi\u00e8res": {} + }, + "Produits en cours de fabrication et commandes en cours": { + "Commandes en cours \u2013 Prestations de services": {}, + "Commandes en cours \u2013 Produits": {}, + "Immeubles en construction": {}, + "Produits en cours de fabrication": {} + }, + "Produits finis et marchandises": { + "Marchandises": {}, + "Marchandises en voie d'acheminement, mises en d\u00e9p\u00f4t ou donn\u00e9es en consignation": {}, + "Produits finis": {}, + "Produits interm\u00e9diaires": {}, + "Produits r\u00e9siduels": { + "D\u00e9chets": {}, + "Mati\u00e8res de r\u00e9cup\u00e9ration": {}, + "Rebuts": {} + } + }, + "Terrains et immeubles destin\u00e9s \u00e0 la revente": { + "Immeubles": { + "Immeubles acquis": {}, + "Immeubles construits": {} + }, + "Terrains": {} + } + }, + "CLASSE 4 - COMPTES DE TIERS": { + "Acomptes re\u00e7us sur commandes pour autant qu'ils ne sont pas d\u00e9duits des stocks de fa\u00e7on distincte": { + "Acomptes re\u00e7us dont la dur\u00e9e r\u00e9siduelle est inf\u00e9rieure ou \u00e9gale \u00e0 un an": {}, + "Acomptes re\u00e7us dont la dur\u00e9e r\u00e9siduelle est sup\u00e9rieure \u00e0 un an": {} + }, + "Autres cr\u00e9ances": { + "Autres cr\u00e9ances dont la dur\u00e9e r\u00e9siduelle est inf\u00e9rieure ou \u00e9gale \u00e0 un an": { + "Administration de l'Enregistrement et des Domaines (AED)": { + "AED \u2013 Autres cr\u00e9ances": {}, + "Imp\u00f4ts indirects": { + "Autres imp\u00f4ts indirects": {}, + "Droits d'enregistrement": {}, + "Droits d'hypoth\u00e8ques": {}, + "Droits de timbre": {}, + "Taxe d'abonnement": {} + }, + "Taxe sur la valeur ajout\u00e9e \u2013 TVA": { + "TVA acomptes vers\u00e9s": {}, + "TVA en amont": {}, + "TVA \u00e0 recevoir": {}, + "TVA \u2013 Autres cr\u00e9ances": {} + } + }, + "Administration des Contributions Directes (ACD)": {}, + "Administration des Douanes et Accises (ADA)": {}, + "Cr\u00e9ances diverses": { + "Autres cr\u00e9ances diverses": {}, + "Corrections de valeur": {}, + "Imp\u00f4ts \u00e9trangers": { + "Autres imp\u00f4ts \u00e9trangers": {}, + "TVA \u00e9trang\u00e8res": {} + } + }, + "Cr\u00e9ances sur associ\u00e9s ou actionnaires": { + "Corrections de valeur sur cr\u00e9ances": {}, + "Int\u00e9r\u00eats courus": {}, + "Montant principal": {} + }, + "Cr\u00e9ances sur la s\u00e9curit\u00e9 sociale et autres organismes sociaux": { + "Autres organismes sociaux": {}, + "Centre Commun de S\u00e9curit\u00e9 Sociale (CCSS)": {}, + "Mutualit\u00e9 des employeurs": {} + }, + "Etat \u2013 Subventions \u00e0 recevoir": { + "Autres subventions": {}, + "Subventions d'exploitation": {}, + "Subventions d'investissement": {} + }, + "Personnel \u2013 Avances et acomptes": { + "Avances et acomptes": {}, + "Corrections de valeur": {} + } + }, + "Autres cr\u00e9ances dont la dur\u00e9e r\u00e9siduelle est sup\u00e9rieure \u00e0 un an": { + "Administration de l'Enregistrement et des Domaines (AED)": { + "Imp\u00f4ts indirects": { + "Autres imp\u00f4ts indirects": {}, + "Droits d'enregistrement": {}, + "Droits d'hypoth\u00e8ques": {}, + "Droits de timbre": {}, + "Taxe d'abonnement": {} + }, + "Taxe sur la valeur ajout\u00e9e \u2013 TVA": { + "TVA acomptes vers\u00e9s": {}, + "TVA en amont": { + "TVA en amont \u2013 Exon\u00e9rations sp\u00e9ciales": {}, + "TVA en amont \u2013 Extracommunautaire": {}, + "TVA en amont \u2013 Intracommunautaire": {}, + "TVA en amont \u2013 Pays": {}, + "TVA en amont \u2013 Triangulaire": {} + }, + "TVA \u00e0 recevoir": {}, + "TVA \u2013 Autres cr\u00e9ances": {} + } + }, + "Administration des Contributions Directes (ACD)": {}, + "Administration des Douanes et Accises (ADA)": {}, + "Associ\u00e9s ou actionnaires": { + "Corrections de valeur sur cr\u00e9ances": {}, + "Int\u00e9r\u00eats courus": {}, + "Montant principal": {} + }, + "Cr\u00e9ances diverses": { + "Autres cr\u00e9ances diverses": {}, + "Corrections de valeur sur autres cr\u00e9ances diverses": {}, + "Imp\u00f4ts \u00e9trangers": { + "Autres imp\u00f4ts \u00e9trangers": {}, + "TVA \u00e9trang\u00e8res": {} + } + }, + "Cr\u00e9ances sur la s\u00e9curit\u00e9 sociale et autres organismes sociaux": { + "Autres organismes sociaux": {}, + "Centre Commun de S\u00e9curit\u00e9 Sociale (CCSS)": {}, + "Mutualit\u00e9 des employeurs": {} + }, + "Etat \u2013 Subventions \u00e0 recevoir": { + "Autres subventions": {}, + "Subventions d'exploitation": {}, + "Subventions d'investissement": {} + }, + "Personnel \u2013 Avances et acomptes": { + "Avances et acomptes": {}, + "Corrections de valeur": {} + } + } + }, + "Autres dettes": { + "Autres dettes dont la dur\u00e9e r\u00e9siduelle est inf\u00e9rieure ou \u00e9gale \u00e0 un an": { + "Autres dettes diverses": {}, + "Dettes envers administrateurs, g\u00e9rants et commissaires": {}, + "Dettes envers associ\u00e9s et actionnaires": { + "Int\u00e9r\u00eats courus": {}, + "Montant principal": {} + }, + "Dettes envers le personnel": { + "Personnel \u2013 Autres": {}, + "Personnel \u2013 D\u00e9p\u00f4ts": {}, + "Personnel \u2013 Oppositions, saisies": {}, + "Personnel \u2013 R\u00e9mun\u00e9rations dues": {} + }, + "D\u00e9p\u00f4ts et cautionnements re\u00e7us": { + "Cautionnements": {}, + "D\u00e9p\u00f4ts": {}, + "Int\u00e9r\u00eats courus": {} + }, + "Etat \u2013 Droits d'\u00e9mission \u00e0 restituer": {} + }, + "Autres dettes dont la dur\u00e9e r\u00e9siduelle est sup\u00e9rieure \u00e0 un an": { + "Autres dettes diverses": {}, + "Dettes envers administrateurs, g\u00e9rants et commissaires": {}, + "Dettes envers associ\u00e9s et actionnaires": { + "Int\u00e9r\u00eats courus": {}, + "Montant principal": {} + }, + "Dettes envers le personnel": { + "Personnel \u2013 Autres": {}, + "Personnel \u2013 D\u00e9p\u00f4ts": {}, + "Personnel \u2013 Oppositions, saisies": {}, + "Personnel \u2013 R\u00e9mun\u00e9rations dues": {} + }, + "D\u00e9p\u00f4ts et cautionnements re\u00e7us": { + "Cautionnements": {}, + "D\u00e9p\u00f4ts": {}, + "Int\u00e9r\u00eats courus": {} + }, + "Etat \u2013 Droits d'\u00e9mission \u00e0 restituer": {} + } + }, + "Comptes de r\u00e9gularisation": { + "Charges \u00e0 reporter": {}, + "Comptes de liaison \u2013 Actif": {}, + "Comptes de liaison \u2013 Passif": {}, + "Comptes transitoires ou d'attente \u2013 Actif": {}, + "Comptes transitoires ou d'attente \u2013 Passif": {}, + "Etat - Droits d'\u00e9mission allou\u00e9s": {}, + "Produits \u00e0 reporter": {} + }, + "Cr\u00e9ances r\u00e9sultant de ventes et prestations de services": { + "Cr\u00e9ances dont la dur\u00e9e r\u00e9siduelle est inf\u00e9rieure ou \u00e9gale \u00e0 un an": { + "Clients": {}, + "Clients cr\u00e9diteurs": {}, + "Clients douteux ou litigieux": {}, + "Clients \u2013 Effets \u00e0 recevoir": {}, + "Clients \u2013 Factures \u00e0 \u00e9tablir": {}, + "Corrections de valeur": {} + }, + "Cr\u00e9ances dont la dur\u00e9e r\u00e9siduelle est sup\u00e9rieure \u00e0 un an": { + "Clients": {}, + "Clients cr\u00e9diteurs": {}, + "Clients douteux ou litigieux": {}, + "Clients \u2013 Effets \u00e0 recevoir": {}, + "Clients \u2013 Factures \u00e0 \u00e9tablir": {}, + "Corrections de valeur": {} + } + }, + "Cr\u00e9ances sur des entreprises li\u00e9es et sur des entreprises avec lesquelles la soci\u00e9t\u00e9 a un lien de participation": { + "Cr\u00e9ances sur des entreprises avec lesquelles la soci\u00e9t\u00e9 a un lien de participation": { + "Cr\u00e9ances dont la dur\u00e9e r\u00e9siduelle est inf\u00e9rieure ou \u00e9gale \u00e0 un an": { + "Autres cr\u00e9ances": {}, + "Corrections de valeur": {}, + "Dividendes \u00e0 recevoir": {}, + "Int\u00e9r\u00eats courus": {}, + "Pr\u00eats et avances": {}, + "Ventes de marchandises et de prestations de service": {} + }, + "Cr\u00e9ances dont la dur\u00e9e r\u00e9siduelle est sup\u00e9rieure \u00e0 un an": { + "Autres cr\u00e9ances": {}, + "Corrections de valeur": {}, + "Dividendes \u00e0 recevoir": {}, + "Int\u00e9r\u00eats courus": {}, + "Pr\u00eats et avances": {}, + "Ventes de marchandises et de prestations de service": {} + } + }, + "Cr\u00e9ances sur des entreprises li\u00e9es": { + "Cr\u00e9ances dont la dur\u00e9e r\u00e9siduelle est inf\u00e9rieure ou \u00e9gale \u00e0 un an": { + "Autres cr\u00e9ances": {}, + "Corrections de valeur": {}, + "Dividendes \u00e0 recevoir": {}, + "Int\u00e9r\u00eats courus": {}, + "Pr\u00eats et avances": {}, + "Ventes de marchandises et de prestations de services": {} + }, + "Cr\u00e9ances dont la dur\u00e9e r\u00e9siduelle est sup\u00e9rieure \u00e0 un an": { + "Autres cr\u00e9ances": {}, + "Corrections de valeur": {}, + "Dividendes \u00e0 recevoir": {}, + "Int\u00e9r\u00eats courus": {}, + "Pr\u00eats et avances": {}, + "Ventes de marchandises et de prestations de services": {} + } + } + }, + "Dettes envers des entreprises li\u00e9es et des entreprises avec lesquelles la soci\u00e9t\u00e9 a un lien de participation": { + "Dettes envers des entreprises avec lesquelles la soci\u00e9t\u00e9 a un lien de participation": { + "Dettes envers des entreprises avec lesquelles la soci\u00e9t\u00e9 a un lien de participation dont la dur\u00e9e r\u00e9siduelle est inf\u00e9rieure ou \u00e9gale \u00e0 un an": { + "Autres dettes": {}, + "Dividendes \u00e0 payer": {}, + "Int\u00e9r\u00eats courus": {}, + "Pr\u00eats et avances": {}, + "Ventes de marchandises et de prestations de services": {} + }, + "Dettes envers des entreprises avec lesquelles la soci\u00e9t\u00e9 a un lien de participation dont la dur\u00e9e r\u00e9siduelle est sup\u00e9rieure \u00e0 un an": { + "Autres dettes": {}, + "Dividendes \u00e0 payer": {}, + "Int\u00e9r\u00eats courus": {}, + "Pr\u00eats et avances": {}, + "Ventes de marchandises et de prestations de services": {} + } + }, + "Dettes envers des entreprises li\u00e9es": { + "Dettes envers des entreprises li\u00e9es dont la dur\u00e9e r\u00e9siduelle est inf\u00e9rieure ou \u00e9gale \u00e0 un an": { + "Autres dettes": {}, + "Dividendes \u00e0 payer": {}, + "Int\u00e9r\u00eats courus": {}, + "Pr\u00eats et avances": {}, + "Ventes de marchandises et de prestations de services": {} + }, + "Dettes envers des entreprises li\u00e9es dont la dur\u00e9e r\u00e9siduelle est sup\u00e9rieure \u00e0 un an": { + "Autres dettes": {}, + "Dividendes \u00e0 payer": {}, + "Int\u00e9r\u00eats courus": {}, + "Pr\u00eats et avances": {}, + "Ventes de marchandises et de prestations de services": {} + } + } + }, + "Dettes fiscales et dettes envers la s\u00e9curit\u00e9 sociale": { + "Dettes au titre de la s\u00e9curit\u00e9 sociale": { + "Autres organismes sociaux": {}, + "Centre Commun de S\u00e9curit\u00e9 Sociale (CCSS)": {}, + "Organismes de s\u00e9curit\u00e9 sociale \u00e9trangers": {} + }, + "Dettes fiscales": { + "Administration de l'Enregistrement et des Domaines (AED)": { + "Imp\u00f4ts indirects": { + "Autres imp\u00f4ts indirects": {}, + "Droits d'enregistrement": {}, + "Droits d'hypoth\u00e8ques": {}, + "Droits de timbre": {}, + "Taxe d'abonnement": {} + }, + "Taxe sur la valeur ajout\u00e9e \u2013 TVA": { + "TVA acomptes re\u00e7us": {}, + "TVA due": {}, + "TVA en aval": { + "TVA en aval \u2013 Exon\u00e9rations sp\u00e9ciales": {}, + "TVA en aval \u2013 Extracommunautaire": {}, + "TVA en aval \u2013 Intracommunautaire": {}, + "TVA en aval \u2013 Pays": {}, + "TVA en aval \u2013 Triangulaire": {} + }, + "TVA \u2013 Autres dettes": {} + } + }, + "Administration des Contributions Directes (ACD)": { + "ACD \u2013 Autres dettes": {}, + "Imp\u00f4t commercial": { + "Imp\u00f4t commercial \u2013 charge fiscale estim\u00e9e": {}, + "Imp\u00f4t commercial \u2013 dette fiscale \u00e0 payer": {} + }, + "Imp\u00f4t sur la fortune": { + "Imp\u00f4t sur la fortune \u2013 charge fiscale estim\u00e9e": {}, + "Imp\u00f4t sur la fortune \u2013 dette fiscale \u00e0 payer": {} + }, + "Imp\u00f4t sur le revenu des collectivit\u00e9s": { + "Imp\u00f4t sur le revenu des collectivit\u00e9s \u2013 charge fiscale estim\u00e9e": {}, + "Imp\u00f4t sur le revenu des collectivit\u00e9s \u2013 dette fiscale \u00e0 payer": {} + }, + "Retenue d'imp\u00f4t sur les tanti\u00e8mes": {}, + "Retenue d'imp\u00f4t sur revenus de capitaux mobiliers": {}, + "Retenue d'imp\u00f4t sur traitements et salaires": {} + }, + "Administration des Douanes et Accises (ADA)": { + "ADA \u2013 Autres dettes": {}, + "Droits d'accises et taxe de consommation": {}, + "Taxe sur les v\u00e9hicules automoteurs": {} + }, + "Administrations communales": { + "Imp\u00f4ts communaux": {}, + "Taxes communales": {} + }, + "Administrations fiscales \u00e9trang\u00e8res": {} + } + }, + "Dettes sur achats et prestations de services et dettes repr\u00e9sent\u00e9es par des effets de commerce": { + "Dettes repr\u00e9sent\u00e9es par des effets de commerce": { + "Dettes repr\u00e9sent\u00e9es par des effets de commerce dont la dur\u00e9e r\u00e9siduelle est inf\u00e9rieure ou \u00e9gale \u00e0 un an": {}, + "Dettes repr\u00e9sent\u00e9es par des effets de commerce dont la dur\u00e9e r\u00e9siduelle est sup\u00e9rieure \u00e0 un an": {} + }, + "Dettes sur achats et prestations de services": { + "Dettes sur achats et prestations de services dont la dur\u00e9e r\u00e9siduelle est inf\u00e9rieure ou \u00e9gale \u00e0 un an": { + "Fournisseurs": {}, + "Fournisseurs d\u00e9biteurs": { + "Fournisseurs \u2013 Autres avoirs": {}, + "Fournisseurs \u2013 Avances et acomptes vers\u00e9s sur commandes": {}, + "Fournisseurs \u2013 Cr\u00e9ances pour emballages et mat\u00e9riel \u00e0 rendre": {}, + "Rabais, remises, ristournes \u00e0 obtenir et autres avoirs non encore re\u00e7us": {} + }, + "Fournisseurs \u2013 Factures non parvenues": {} + }, + "Dettes sur achats et prestations de services dont la dur\u00e9e r\u00e9siduelle est sup\u00e9rieure \u00e0 un an": { + "Fournisseurs": {}, + "Fournisseurs d\u00e9biteurs": { + "Fournisseurs \u2013 Autres avoirs": {}, + "Fournisseurs \u2013 Avances et acomptes vers\u00e9s sur commandes": {}, + "Fournisseurs \u2013 Cr\u00e9ances pour emballages et mat\u00e9riel \u00e0 rendre": {}, + "Rabais, remises, ristournes \u00e0 obtenir et autres avoirs non encore re\u00e7us": {} + }, + "Fournisseurs \u2013 Factures non parvenues": {} + } + } + } + }, + "CLASSE 5 - COMPTES FINANCIERS": { + "Avoirs en banques, avoirs en comptes de ch\u00e8ques postaux, ch\u00e8ques et encaisse": { + "Autres avoirs": {}, + "Banques": { + "Banques comptes courants": {}, + "Banques comptes \u00e0 terme": {} + }, + "Caisse": {}, + "Ch\u00e8ques \u00e0 encaisser": {}, + "Compte ch\u00e8que postal": {}, + "Valeurs \u00e0 l'encaissement": {}, + "Virements internes": {} + }, + "Valeurs mobili\u00e8res": { + "Actions propres ou parts propres": {}, + "Autres valeurs mobili\u00e8res": { + "Actions \u2013 Titres cot\u00e9s": {}, + "Actions \u2013 Titres non cot\u00e9s": {}, + "Autres valeurs mobili\u00e8res diverses": {}, + "Obligations et autres titres de cr\u00e9ance \u00e9mis par la soci\u00e9t\u00e9 et rachet\u00e9s par elle": {}, + "Obligations \u2013 Titres cot\u00e9s": {}, + "Obligations \u2013 Titres non cot\u00e9s": {} + }, + "Parts dans des entreprises avec lesquelles la soci\u00e9t\u00e9 a un lien de participation": {}, + "Parts dans des entreprises li\u00e9es": {} + } + } + }, + "TOTAL CLASSES 6 ET 7": { + "CLASSE 6 - COMPTES DE CHARGES": { + "Autres charges d'exploitation": { + "Autres charges d'exploitation diverses": {}, + "Dotations aux plus-values immunis\u00e9es": {}, + "Dotations aux provisions d'exploitation": {}, + "Imp\u00f4ts, taxes et versements assimil\u00e9s": { + "Autres droits et imp\u00f4ts": {}, + "Dotations aux provisions pour imp\u00f4ts": {}, + "Droits d'accises \u00e0 la production et taxe de consommation": {}, + "Droits d'enregistrement et de timbre, droits d'hypoth\u00e8ques": { + "Autres droits d'enregistrement et de timbre, droits d'hypoth\u00e8ques": {}, + "Droits d'enregistrement": {}, + "Droits d'hypoth\u00e8ques": {}, + "Droits de timbre": {}, + "Taxe d'abonnement": {} + }, + "Droits sur les marchandises en provenance de l'\u00e9tranger": { + "Droits d'accises et taxe de consommation sur marchandises en provenance de l'\u00e9tranger": {}, + "Droits de douane": {}, + "Montants compensatoires": {} + }, + "Imp\u00f4t foncier": {}, + "TVA non d\u00e9ductible": {}, + "Taxe de cabaretage": {}, + "Taxes sur les v\u00e9hicules": {} + }, + "Indemnit\u00e9s": {}, + "Jetons de pr\u00e9sence": {}, + "Pertes sur cr\u00e9ances irr\u00e9couvrables": { + "Autres cr\u00e9ances": {}, + "Cr\u00e9ances r\u00e9sultant de ventes et de prestations de services": {}, + "Cr\u00e9ances sur des entreprises li\u00e9es et sur des entreprises avec lesquelles la soci\u00e9t\u00e9 a un lien de participation": {} + }, + "Redevances pour concessions, brevets, licences, marques, droits et valeurs similaires": { + "Brevets": {}, + "Concessions": {}, + "Droits et valeurs similaires": { + "Autres droits et valeurs similaires": {}, + "Droits d'auteur et de reproduction": {} + }, + "Licences informatiques": {}, + "Marques et franchises": {} + }, + "Tanti\u00e8mes": {} + }, + "Autres charges externes": { + "Charges externes diverses": { + "Autres charges externes diverses": {}, + "Cotisations aux associations professionnelles": {}, + "Documentation": { + "Documentation g\u00e9n\u00e9rale": {}, + "Documentation technique": {} + }, + "Elimination de d\u00e9chets non industriels": {}, + "Elimination des d\u00e9chets industriels": {}, + "Evacuation des eaux us\u00e9es": {}, + "Frais de colloques, s\u00e9minaires, conf\u00e9rences": {}, + "Frais de surveillance": {} + }, + "Frais de marketing et de communication": { + "Frais de d\u00e9placements et de repr\u00e9sentation": { + "Frais de d\u00e9m\u00e9nagement de l'entreprise": {}, + "Missions": {}, + "R\u00e9ceptions et frais de repr\u00e9sentation": {}, + "Voyages et d\u00e9placements": { + "Direction (respectivement exploitant et associ\u00e9s)": {}, + "Personnel": {} + } + }, + "Frais de marketing et de publicit\u00e9": { + "Annonces et insertions": {}, + "Autres achats de services publicitaires": {}, + "Cadeaux \u00e0 la client\u00e8le": {}, + "Catalogues et imprim\u00e9s et publications": {}, + "Dons courants": {}, + "Echantillons": {}, + "Foires et expositions": {}, + "Sponsoring": {} + }, + "Frais postaux et frais de t\u00e9l\u00e9communications": { + "Autres frais postaux (location de bo\u00eetes postales, etc.)": {}, + "Timbres": {}, + "T\u00e9l\u00e9phone et autres frais de t\u00e9l\u00e9communication": {} + } + }, + "Loyers et charges locatives": { + "Charges locatives et de copropri\u00e9t\u00e9": {}, + "Leasing immobilier": { + "B\u00e2timents": {}, + "Terrains": {} + }, + "Leasing mobilier": { + "Autres installations, outillages et machines": {}, + "Installations techniques et machines": {}, + "Mat\u00e9riel roulant": {} + }, + "Locations immobili\u00e8res": { + "B\u00e2timents": {}, + "Terrains": {} + }, + "Locations mobili\u00e8res": { + "Autres installations, outillages et machines": {}, + "Installations techniques et machines": {}, + "Mat\u00e9riel roulant": {} + }, + "Malis sur emballages": {} + }, + "Personnel ext\u00e9rieur \u00e0 l'entreprise": { + "Personnel int\u00e9rimaire": {}, + "Personnel pr\u00eat\u00e9 \u00e0 l'entreprise": {} + }, + "Primes d'assurance": { + "Assurance insolvabilit\u00e9 clients": {}, + "Assurance responsabilit\u00e9 civile": {}, + "Assurance risque d'exploitation": {}, + "Assurance-transport": { + "sur achats": {}, + "sur autres biens": {}, + "sur ventes": {} + }, + "Assurances sur biens de l'actif": { + "B\u00e2timents": {}, + "Installations": {}, + "Sur autres biens de l'actif": {}, + "V\u00e9hicules": {} + }, + "Assurances sur biens pris en location": {}, + "Autres assurances": {} + }, + "Rabais, remises et ristournes obtenus sur autres charges externes": {}, + "R\u00e9mun\u00e9rations d'interm\u00e9diaires et honoraires": { + "Autres r\u00e9mun\u00e9rations d'interm\u00e9diaires et honoraires": {}, + "Commissions et courtages": { + "Commissions et courtages sur achats": {}, + "Commissions et courtages sur ventes": {}, + "R\u00e9mun\u00e9rations des transitaires": {} + }, + "Frais d'actes et de contentieux": {}, + "Frais de recrutement de personnel": {}, + "Honoraires": { + "Autres honoraires": {}, + "Honoraires comptables et d'audit": {}, + "Honoraires fiscaux": {}, + "Honoraires juridiques": {} + }, + "Services bancaires et assimil\u00e9s": { + "Autres frais et commissions bancaires (hors int\u00e9r\u00eats et frais assimil\u00e9s)": {}, + "Commissions et frais sur \u00e9mission d'emprunts": {}, + "Frais de compte": {}, + "Frais sur cartes de cr\u00e9dit": {}, + "Frais sur effets": {}, + "Frais sur titres (achat, vente, garde)": {}, + "Location de coffres": {}, + "R\u00e9mun\u00e9rations d'affacturage": {} + }, + "Traitement informatique": {} + }, + "Sous-traitance, entretiens et r\u00e9parations": { + "Contrats de maintenance": {}, + "Entretien et r\u00e9parations": { + "Sur autres installations, outillages et machines": {}, + "Sur installations techniques et machines": {}, + "Sur mat\u00e9riel roulant": {} + }, + "Etudes et recherches (non incorpor\u00e9es dans les produits)": {}, + "Sous-traitance g\u00e9n\u00e9rale (non incorpor\u00e9e directement aux ouvrages, travaux et produits)": {} + }, + "Transports de biens et transports collectifs du personnel": { + "Autres transports": {}, + "Transports administratifs": {}, + "Transports collectifs du personnel": {}, + "Transports entre \u00e9tablissements ou chantiers": {}, + "Transports sur achats": {}, + "Transports sur ventes": {} + } + }, + "Autres imp\u00f4ts ne figurant pas sous le poste ci-dessus": { + "Autres imp\u00f4ts et taxes": {}, + "Dotations aux provisions pour autres imp\u00f4ts": {}, + "Imp\u00f4t sur la fortune": { + "Exercice courant": {}, + "Exercices ant\u00e9rieurs": {} + }, + "Imp\u00f4ts \u00e9trangers": {}, + "Taxe d'abonnement": {} + }, + "Charges exceptionnelles": { + "Autres charges exceptionnelles": { + "Amendes et p\u00e9nalit\u00e9s fiscales, sociales et p\u00e9nales": {}, + "Autres charges exceptionnelles diverses": {}, + "Dommages et int\u00e9r\u00eats": {}, + "Malis provenant de clauses d'indexation": {}, + "P\u00e9nalit\u00e9s sur march\u00e9s et d\u00e9dits pay\u00e9s sur achats et ventes": {} + }, + "Dotations aux corrections de valeur exceptionnelles sur immobilisations incorporelles et corporelles": { + "Sur immobilisations corporelles": {}, + "Sur immobilisations incorporelles": {} + }, + "Dotations aux corrections de valeur exceptionnelles sur \u00e9l\u00e9ments de l'actif circulant": { + "Sur cr\u00e9ances": {}, + "Sur stocks": {} + }, + "Dotations aux provisions exceptionnelles": {}, + "Valeur comptable des cr\u00e9ances de l'actif circulant financier c\u00e9d\u00e9es": { + "Sur autres cr\u00e9ances": {}, + "Sur des entreprises li\u00e9es et sur des entreprises avec lesquelles la soci\u00e9t\u00e9 a un lien de participation": {} + }, + "Valeur comptable des immobilisations financi\u00e8res c\u00e9d\u00e9es": { + "Actions propres ou parts propres": {}, + "Cr\u00e9ances sur des entreprises avec lesquelles la soci\u00e9t\u00e9 a un lien de participation": {}, + "Cr\u00e9ances sur des entreprises li\u00e9es": {}, + "Parts dans des entreprises avec lesquelles la soci\u00e9t\u00e9 a un lien de participation": {}, + "Parts dans des entreprises li\u00e9es": {}, + "Pr\u00eats et cr\u00e9ances immobilis\u00e9es": {}, + "Titres ayant le caract\u00e8re d'immobilisations": {} + }, + "Valeur comptable des immobilisations incorporelles et corporelles c\u00e9d\u00e9es": { + "Immobilisations corporelles": {}, + "Immobilisations incorporelles": {} + } + }, + "Charges financi\u00e8res": { + "Autres charges financi\u00e8res": {}, + "Dotations aux corrections de valeur et ajustements pour juste valeur sur immobilisations financi\u00e8res": { + "Ajustements pour juste valeur sur immobilisations financi\u00e8res": {}, + "Dotations aux corrections de valeur sur immobilisations financi\u00e8res": { + "Actions propres ou parts propres": {}, + "Cr\u00e9ances sur des entreprises avec lesquelles la soci\u00e9t\u00e9 a un lien de participation": {}, + "Cr\u00e9ances sur des entreprises li\u00e9es": {}, + "Parts dans des entreprises avec lesquelles la soci\u00e9t\u00e9 a un lien de participation": {}, + "Parts dans des entreprises li\u00e9es": {}, + "Pr\u00eats et cr\u00e9ances immobilis\u00e9es": {}, + "Titres ayant le caract\u00e8re d'immobilisations": {} + } + }, + "Dotations aux corrections de valeur et ajustements pour juste valeur sur \u00e9l\u00e9ments financiers de l'actif circulant": { + "Ajustements pour juste valeur sur \u00e9l\u00e9ments financiers de l'actif circulant": {}, + "Dotations aux corrections de valeur sur autres cr\u00e9ances": {}, + "Dotations aux corrections de valeur sur cr\u00e9ances sur des entreprises li\u00e9es et sur des entreprises avec lesquelles la soci\u00e9t\u00e9 a un lien de participation": {}, + "Dotations aux corrections de valeur sur valeurs mobili\u00e8res": { + "Actions propres ou parts propres": {}, + "Autres valeurs mobili\u00e8res": {}, + "Parts dans des entreprises avec lesquelles la soci\u00e9t\u00e9 a un lien de participation": {}, + "Parts dans des entreprises li\u00e9es": {} + } + }, + "Dotations aux provisions financi\u00e8res": {}, + "Int\u00e9r\u00eats et escomptes": { + "Escomptes accord\u00e9s": {}, + "Escomptes et frais sur effets": {}, + "Int\u00e9r\u00eats bancaires et assimil\u00e9s": { + "Int\u00e9r\u00eats bancaires sur comptes courants": {}, + "Int\u00e9r\u00eats bancaires sur op\u00e9rations de financement": {}, + "Int\u00e9r\u00eats sur leasings financiers": {} + }, + "Int\u00e9r\u00eats des dettes financi\u00e8res": { + "Int\u00e9r\u00eats des dettes subordonn\u00e9es": {}, + "Int\u00e9r\u00eats des emprunts obligataires": {} + }, + "Int\u00e9r\u00eats sur autres emprunts et dettes": {}, + "Int\u00e9r\u00eats sur des entreprises li\u00e9es et sur des entreprises avec lesquelles la soci\u00e9t\u00e9 a un lien de participation": {}, + "Int\u00e9r\u00eats sur dettes commerciales": {} + }, + "Moins-values de cession de valeurs mobili\u00e8res": { + "Actions propres ou parts propres": {}, + "Autres valeurs mobili\u00e8res": {}, + "Parts dans des entreprises avec lesquelles la soci\u00e9t\u00e9 a un lien de participation": {}, + "Parts dans des entreprises li\u00e9es": {} + }, + "Pertes de change": {}, + "Quote-part de perte dans les entreprises collectives (autres que les soci\u00e9t\u00e9s de capitaux)": {} + }, + "Consommation de marchandises et de mati\u00e8res premi\u00e8res et consommables": { + "Achats de biens destin\u00e9s \u00e0 la revente": { + "Immeubles": {}, + "Marchandises": {}, + "Terrains": {} + }, + "Achats non stock\u00e9s et achats incorpor\u00e9s aux ouvrages et produits": { + "Achats incorpor\u00e9s aux ouvrages et produits": { + "Achats d'\u00e9tudes et prestations de service (incorpor\u00e9s aux ouvrages et produits)": { + "Frais d'architectes et d'ing\u00e9nieurs": {}, + "Recherche et d\u00e9veloppement": {}, + "Travail \u00e0 fa\u00e7on": {} + }, + "Achats de mat\u00e9riel, \u00e9quipements, pi\u00e8ces d\u00e9tach\u00e9es et travaux (incorpor\u00e9s aux ouvrages et produits)": {}, + "Autres achats d'\u00e9tudes et de prestations de service": {} + }, + "Achats non stock\u00e9s de mati\u00e8res et fournitures": { + "Autres mati\u00e8res et fournitures non stock\u00e9es": {}, + "Carburants": {}, + "Fournitures administratives": {}, + "Fournitures d'entretien et de petit \u00e9quipement": {}, + "Fournitures non stockables": { + "Eau": {}, + "Electricit\u00e9": {}, + "Gaz de canalisation": {} + }, + "Lubrifiants": {}, + "V\u00eatements professionnels": {} + } + }, + "Approvisionnements": {}, + "Emballages": { + "Emballages non r\u00e9cup\u00e9rables": {}, + "Emballages r\u00e9cup\u00e9rables": {}, + "Emballages \u00e0 usage mixte": {} + }, + "Fournitures consommables": { + "Autres fournitures consommables": {}, + "Carburants": {}, + "Combustibles": { + "Gaz comprim\u00e9": {}, + "Liquides": {}, + "Solides": {} + }, + "Fournitures d'atelier et d'usine": {}, + "Fournitures de bureau": {}, + "Fournitures de magasin": {}, + "Lubrifiants": {}, + "Produits d'entretien": {} + }, + "Mati\u00e8res consommables": {}, + "Mati\u00e8res premi\u00e8res": {}, + "Rabais, remises et ristournes obtenus": { + "Achats de biens destin\u00e9s \u00e0 la revente": {}, + "Achats non stock\u00e9s et achats incorpor\u00e9s aux ouvrages et produits": {}, + "Approvisionnements": {}, + "Emballages": {}, + "Fournitures consommables": {}, + "Mati\u00e8res consommables": {}, + "Mati\u00e8res premi\u00e8res": {}, + "Rabais, remises et ristournes non affect\u00e9s": {} + }, + "Variation des stocks": { + "Variation des stocks d'approvisionnements": {}, + "Variation des stocks d'emballages": {}, + "Variation des stocks de biens destin\u00e9s \u00e0 la revente": {}, + "Variation des stocks de fournitures consommables": {}, + "Variation des stocks de mati\u00e8res consommables": {}, + "Variation des stocks de mati\u00e8res premi\u00e8res": {} + } + }, + "Dotations aux corrections de valeur des \u00e9l\u00e9ments d'actif non financiers": { + "Dotations aux corrections de valeur sur cr\u00e9ances de l'actif circulant": { + "Autres cr\u00e9ances": {}, + "Cr\u00e9ances r\u00e9sultant de ventes et prestations de services": {}, + "Cr\u00e9ances sur des entreprises li\u00e9es et des entreprises avec lesquelles la soci\u00e9t\u00e9 a un lien de participation": {} + }, + "Dotations aux corrections de valeur sur frais d'\u00e9tablissement et frais assimil\u00e9s": { + "Autres frais assimil\u00e9s": {}, + "Frais d'augmentation de capital et d'op\u00e9rations diverses": {}, + "Frais d'\u00e9mission d'emprunts": {}, + "Frais de constitution": {}, + "Frais de premier \u00e9tablissement": {} + }, + "Dotations aux corrections de valeur sur immobilisations corporelles": { + "Acomptes vers\u00e9s et immobilisations corporelles en cours": {}, + "Autres installations, outillage, mobilier et mat\u00e9riel roulant": {}, + "Installations techniques et machines": {}, + "Terrains et constructions": { + "Agencements et am\u00e9nagements de terrains": {}, + "Constructions": {}, + "Terrains": {} + } + }, + "Dotations aux corrections de valeur sur immobilisations incorporelles": { + "Acomptes vers\u00e9s et immobilisations incorporelles en cours": {}, + "Concessions, brevets, licences, marques ainsi que droits et valeurs similaires": {}, + "Fonds de commerce dans la mesure o\u00f9 il a \u00e9t\u00e9 acquis \u00e0 titre on\u00e9reux": {}, + "Frais de recherche et de d\u00e9veloppement": {} + }, + "Dotations aux corrections de valeur sur stocks": { + "Acomptes vers\u00e9s": {}, + "Mati\u00e8res premi\u00e8res et consommables": {}, + "Produits en cours de fabrication et commandes en cours": {}, + "Produits finis et marchandises": {}, + "Terrains et immeubles destin\u00e9s \u00e0 la revente": {} + } + }, + "Frais de personnel": { + "Autre personnel": { + "Autre personnel temporaire": {}, + "Etudiants": {}, + "Salaires occasionnels": {} + }, + "Autres charges sociales": { + "Autres charges sociales diverses": {}, + "M\u00e9decine du travail": {} + }, + "Charges sociales (part patronale)": { + "Assurance accidents du travail": {}, + "Autres charges sociales patronales": {}, + "Charges sociales salari\u00e9s": { + "Caisse Nationale d'Assurance-Pension": {}, + "Caisse Nationale de Sant\u00e9": {}, + "Cotisations patronales compl\u00e9mentaires": {} + }, + "Remboursements de charges sociales": {}, + "Service de sant\u00e9 au travail": {} + }, + "Pensions compl\u00e9mentaires": { + "Dotation aux provisions pour pensions compl\u00e9mentaires": {}, + "Pensions compl\u00e9mentaires vers\u00e9es par l'employeur": {}, + "Prime d'assurance insolvabilit\u00e9": {}, + "Primes \u00e0 des fonds de pensions ext\u00e9rieurs": {}, + "Retenue d'imp\u00f4t sur pension compl\u00e9mentaire": {} + }, + "R\u00e9mun\u00e9rations des salari\u00e9s": { + "Autres avantages": {}, + "Remboursements sur salaires": { + "Remboursements mutualit\u00e9": {}, + "Remboursements pour cong\u00e9 politique, sportif, culturel, \u00e9ducatif et mandats sociaux": {}, + "Remboursements trimestre de faveur": {} + }, + "Salaires bruts": { + "Avantages en nature": {}, + "Gratifications, primes et commissions": {}, + "Indemnit\u00e9s de licenciement": {}, + "Primes de m\u00e9nage": {}, + "Salaires de base": {}, + "Suppl\u00e9ments pour travail": { + "Autres suppl\u00e9ments": {}, + "Dimanche": {}, + "Heures suppl\u00e9mentaires": {}, + "Jours f\u00e9ri\u00e9s l\u00e9gaux": {} + }, + "Trimestre de faveur": {} + } + } + }, + "Imp\u00f4ts sur le r\u00e9sultat": { + "Dotations aux provisions pour imp\u00f4ts sur le r\u00e9sultat": { + "Dotations aux provisions pour imp\u00f4ts": {}, + "Dotations aux provisions pour imp\u00f4ts diff\u00e9r\u00e9s": {} + }, + "Imp\u00f4t commercial": { + "Exercice courant": {}, + "Exercices ant\u00e9rieurs": {} + }, + "Imp\u00f4t sur le revenu des collectivit\u00e9s": { + "Exercice courant": {}, + "Exercices ant\u00e9rieurs": {} + }, + "Imp\u00f4ts \u00e9trangers sur le r\u00e9sultat": { + "Autres imp\u00f4ts \u00e9trangers": {}, + "Imp\u00f4ts support\u00e9s par les entreprises non r\u00e9sidentes": {}, + "Imp\u00f4ts support\u00e9s par les \u00e9tablissements stables": { + "Exercice courant": {}, + "Exercices ant\u00e9rieurs": {} + }, + "Retenues d'imp\u00f4t \u00e0 la source": {} + } + } + }, + "CLASSE 7 - COMPTES DE PRODUITS": { + "Autres produits d'exploitation": { + "Autres produits d'exploitation divers": {}, + "Indemnit\u00e9s d'assurance touch\u00e9es": {}, + "Jetons de pr\u00e9sence, tanti\u00e8mes et r\u00e9mun\u00e9rations assimil\u00e9es": {}, + "Redevances pour concessions, brevets, licences, marques, droits et valeurs similaires": { + "Brevets": {}, + "Concessions": {}, + "Droits et valeurs similaires": { + "Autres droits et valeurs similaires": {}, + "Droits d'auteur et de reproduction": {} + }, + "Licences informatiques": {}, + "Marques et franchises": {} + }, + "Reprises de plus-values immunis\u00e9es et de subventions d'investissement en capital": { + "Plus-values immunis\u00e9es non r\u00e9investies": {}, + "Plus-values immunis\u00e9es r\u00e9investies": {}, + "Subventions d'investissement en capital": {} + }, + "Reprises sur provisions d'exploitation": {}, + "Revenus des immeubles non affect\u00e9s aux activit\u00e9s professionnelles": {}, + "Ristournes per\u00e7ues des coop\u00e9ratives (provenant des exc\u00e9dents)": {}, + "Subventions d'exploitation": { + "Autres subventions d'exploitation": {}, + "Bonifications d'int\u00e9r\u00eat": {}, + "Montants compensatoires": {}, + "Subventions destin\u00e9es \u00e0 promouvoir l'emploi": { + "Autres subventions destin\u00e9es \u00e0 promouvoir l'emploi": {}, + "Primes d'apprentissage re\u00e7ues": {} + }, + "Subventions sur produits": {} + } + }, + "Montant net du chiffre d'affaires": { + "Autres \u00e9l\u00e9ments du chiffre d'affaires": { + "Autres \u00e9l\u00e9ments divers du chiffre d'affaires": {}, + "Commissions et courtages": {}, + "Locations": { + "Loyer immobilier": {}, + "Loyer mobilier": {} + }, + "Ventes d'emballages": {} + }, + "Prestations de services": {}, + "Rabais, remises et ristournes accord\u00e9s par l'entreprise": { + "Sur autres \u00e9l\u00e9ments du chiffre d'affaires": {}, + "Sur prestations de services": {}, + "Sur ventes d'\u00e9l\u00e9ments destin\u00e9s \u00e0 la revente": {}, + "Sur ventes de produits finis": {}, + "Sur ventes de produits interm\u00e9diaires": {}, + "Sur ventes de produits r\u00e9siduels": {}, + "Sur ventes sur commandes en cours": {} + }, + "Ventes d'\u00e9l\u00e9ments destin\u00e9s \u00e0 la revente": { + "Ventes d'autres \u00e9l\u00e9ments destin\u00e9s \u00e0 la revente": {}, + "Ventes de marchandises": {}, + "Ventes de terrains et d'immeubles existants (promotion immobili\u00e8re)": {} + }, + "Ventes de produits finis": {}, + "Ventes de produits interm\u00e9diaires": {}, + "Ventes de produits r\u00e9siduels": {}, + "Ventes sur commandes en cours": { + "Immeubles en construction": {}, + "Prestations de services": {}, + "Produits": {} + } + }, + "Production immobilis\u00e9e": { + "Immobilisations corporelles": { + "Autres installations, outillage, mobilier et mat\u00e9riel roulant": {}, + "Installations techniques et machines": {}, + "Terrains et constructions": {} + }, + "Immobilisations incorporelles": { + "Concessions, brevets, licences, marques, droits et valeurs similaires": { + "Brevets": {}, + "Concessions": {}, + "Droits et valeurs similaires": { + "Autres droits et valeurs similaires": {}, + "Droits d'auteur et de reproduction": {} + }, + "Licences informatiques": {}, + "Marques et franchises": {} + }, + "Frais de recherche et d\u00e9veloppement": {} + } + }, + "Produits exceptionnels": { + "Autres produits exceptionnels": { + "Autres produits exceptionnels divers": {}, + "Bonis provenant de clauses d'indexation": {}, + "Bonis provenant du rachat par l'entreprise d'actions et d'obligations \u00e9mises par elle-m\u00eame": {}, + "Lib\u00e9ralit\u00e9s re\u00e7ues": {}, + "P\u00e9nalit\u00e9s sur march\u00e9s et d\u00e9dits per\u00e7us sur achats et sur ventes": {}, + "Rentr\u00e9es sur cr\u00e9ances amorties": {}, + "Subventions exceptionnelles": {} + }, + "Produits de cession d'immobilisations financi\u00e8res": { + "Actions propres ou parts propres": {}, + "Cr\u00e9ances sur des entreprises avec lesquelles la soci\u00e9t\u00e9 a un lien de participation": {}, + "Cr\u00e9ances sur des entreprises li\u00e9es": {}, + "Parts dans des entreprises avec lesquelles la soci\u00e9t\u00e9 a un lien de participation": {}, + "Parts dans des entreprises li\u00e9es": {}, + "Pr\u00eats et cr\u00e9ances immobilis\u00e9s": {}, + "Titres ayant le caract\u00e8re d'immobilisations": {} + }, + "Produits de cession d'immobilisations incorporelles et corporelles": { + "Immobilisations corporelles": {}, + "Immobilisations incorporelles": {} + }, + "Produits de cession sur cr\u00e9ances de l'actif circulant financier": { + "Autres cr\u00e9ances": {}, + "Cr\u00e9ances sur des entreprises li\u00e9es et sur des entreprises avec lesquelles la soci\u00e9t\u00e9 a un lien de participation": {} + }, + "Reprises sur corrections de valeur exceptionnelles sur immobilisations incorporelles et corporelles": { + "Immobilisations corporelles": {}, + "Immobilisations incorporelles": {} + }, + "Reprises sur corrections de valeur exceptionnelles sur \u00e9l\u00e9ments de l'actif circulant": { + "Sur cr\u00e9ances de l'actif circulant": {}, + "Sur stocks": {} + }, + "Reprises sur provisions exceptionnelles": {} + }, + "Produits financiers": { + "Autres int\u00e9r\u00eats et escomptes": { + "Escomptes d'effets de commerce": {}, + "Escomptes obtenus": {}, + "Int\u00e9r\u00eats bancaires et assimil\u00e9s": { + "Int\u00e9r\u00eats sur comptes courants": {}, + "Int\u00e9r\u00eats sur comptes \u00e0 terme": {}, + "Int\u00e9r\u00eats sur leasings financiers": {} + }, + "Int\u00e9r\u00eats sur autres cr\u00e9ances": {}, + "Int\u00e9r\u00eats sur cr\u00e9ances commerciales": {}, + "Int\u00e9r\u00eats sur des entreprises li\u00e9es et des entreprises avec lesquelles la soci\u00e9t\u00e9 a un lien de participation": {} + }, + "Autres produits financiers": {}, + "Gains de change": {}, + "Plus-value de cession et autres produits de valeurs mobili\u00e8res": { + "Autres produits de valeurs mobili\u00e8res": { + "Actions propres ou parts propres": {}, + "Autres valeurs mobili\u00e8res": {}, + "Parts dans des entreprises avec lesquelles la soci\u00e9t\u00e9 a un lien de participation": {}, + "Parts dans des entreprises li\u00e9es": {} + }, + "Plus-value de cession de valeurs mobili\u00e8res": { + "Actions propres ou parts propres": {}, + "Autres valeurs mobili\u00e8res": {}, + "Parts dans des entreprises avec lesquelles la soci\u00e9t\u00e9 a un lien de participation": {}, + "Parts dans des entreprises li\u00e9es": {} + } + }, + "Quote-part de b\u00e9n\u00e9fice dans les entreprises collectives (autres que les soci\u00e9t\u00e9s de capitaux)": {}, + "Reprises sur corrections de valeur et ajustements pour juste valeur sur immobilisations financi\u00e8res": { + "Ajustements pour juste valeur sur immobilisations financi\u00e8res": {}, + "Reprises sur corrections de valeur sur immobilisations financi\u00e8res": { + "Actions propres ou parts propres": {}, + "Cr\u00e9ances sur des entreprises avec lesquelles la soci\u00e9t\u00e9 a un lien de participation": {}, + "Cr\u00e9ances sur des entreprises li\u00e9es": {}, + "Parts dans des entreprises avec lesquelles la soci\u00e9t\u00e9 a un lien de participation": {}, + "Parts dans des entreprises li\u00e9es": {}, + "Pr\u00eats et cr\u00e9ances immobilis\u00e9es": {}, + "Titres ayant le caract\u00e8re d'immobilisations": {} + } + }, + "Reprises sur corrections de valeur et ajustements pour juste valeur sur \u00e9l\u00e9ments financiers de l'actif circulant": { + "Ajustements pour juste valeur sur \u00e9l\u00e9ments financiers de l'actif circulant": {}, + "Reprises sur corrections de valeur sur autres cr\u00e9ances": {}, + "Reprises sur corrections de valeur sur cr\u00e9ances sur des entreprises li\u00e9es et sur des entreprises avec lesquelles la soci\u00e9t\u00e9 a un lien de participation": {}, + "Reprises sur corrections de valeur sur valeurs mobili\u00e8res": { + "Actions propres ou parts propres": {}, + "Autres valeurs mobili\u00e8res": {}, + "Parts dans des entreprises avec lesquelles la soci\u00e9t\u00e9 a un lien de participation": {}, + "Parts dans des entreprises li\u00e9es": {} + } + }, + "Reprises sur provisions financi\u00e8res": {}, + "Revenus des immobilisations financi\u00e8res": { + "Actions propres ou parts propres": {}, + "Cr\u00e9ances sur des entreprises avec lesquelles la soci\u00e9t\u00e9 a un lien de participation": {}, + "Cr\u00e9ances sur des entreprises li\u00e9es": {}, + "Parts dans des entreprises avec lesquelles la soci\u00e9t\u00e9 a un lien de participation": {}, + "Parts dans des entreprises li\u00e9es": {}, + "Pr\u00eats et cr\u00e9ances immobilis\u00e9es": {}, + "Titres ayant le caract\u00e8re d'immobilisations": {} + } + }, + "Reprises de corrections de valeur des \u00e9l\u00e9ments d'actif non financiers": { + "Reprises de corrections de valeur sur cr\u00e9ances de l'actif circulant": { + "Autres cr\u00e9ances": {}, + "Cr\u00e9ances r\u00e9sultant de ventes et prestations de services": {}, + "Cr\u00e9ances sur des entreprises li\u00e9es et sur des entreprises avec lesquelles la soci\u00e9t\u00e9 a un lien de participation": {} + }, + "Reprises de corrections de valeur sur immobilisations corporelles": { + "Acomptes vers\u00e9s et immobilisations corporelles en cours": {}, + "Autres installations, outillage, mobilier et mat\u00e9riel roulant": {}, + "Installations techniques et machines": {}, + "Terrains et constructions": { + "Agencements et am\u00e9nagements de terrains": {}, + "Constructions": {}, + "Constructions sur sol d'autrui": {}, + "Terrains": {} + } + }, + "Reprises de corrections de valeur sur immobilisations incorporelles": { + "Acomptes vers\u00e9s et immobilisations incorporelles en cours": {}, + "Concessions, brevets, licences, marques ainsi que droits et valeurs similaires": {}, + "Fonds de commerce, dans la mesure o\u00f9 il a \u00e9t\u00e9 acquis \u00e0 titre on\u00e9reux": {}, + "Frais de recherche et de d\u00e9veloppement": {} + }, + "Reprises de corrections de valeur sur stocks": { + "Acomptes vers\u00e9s": {}, + "Mati\u00e8res premi\u00e8res et consommables": {}, + "Produits en cours de fabrication et commandes en cours": {}, + "Produits finis et marchandises": {}, + "Terrains et immeubles destin\u00e9s \u00e0 la revente": {} + } + }, + "R\u00e9gularisations d'autres imp\u00f4ts ne figurant pas sous le poste ci-dessus": { + "Reprises sur provisions pour autres imp\u00f4ts": {}, + "R\u00e9gularisations d'autres imp\u00f4ts et taxes": {}, + "R\u00e9gularisations d'imp\u00f4t sur la fortune": {}, + "R\u00e9gularisations d'imp\u00f4ts \u00e9trangers": {}, + "R\u00e9gularisations de taxes d'abonnement": {} + }, + "R\u00e9gularisations d'imp\u00f4ts sur le r\u00e9sultat": { + "Reprises sur provisions pour imp\u00f4ts sur le r\u00e9sultat": { + "Reprises sur provisions pour imp\u00f4ts": {}, + "Reprises sur provisions pour imp\u00f4ts diff\u00e9r\u00e9s": {} + }, + "R\u00e9gularisations d'imp\u00f4t commercial": {}, + "R\u00e9gularisations d'imp\u00f4t sur le revenu des collectivit\u00e9s": {}, + "R\u00e9gularisations d'imp\u00f4ts \u00e9trangers sur le r\u00e9sultat": {} + }, + "Variation des stocks de produits finis, d'en cours de fabrication et des commandes en cours": { + "Variation des stocks de produits en cours de fabrication et de commandes en cours": { + "Variation des stocks d'immeubles en construction": {}, + "Variation des stocks de commandes en cours \u2013 prestations de services": {}, + "Variation des stocks de commandes en cours \u2013 produits": {}, + "Variation des stocks de produits en cours": {} + }, + "Variation des stocks de produits finis et marchandises": { + "Variation des stocks de marchandises": {}, + "Variation des stocks de marchandises en voie d'acheminement, mises en d\u00e9p\u00f4t ou donn\u00e9es en consignation": {}, + "Variation des stocks de produits finis": {}, + "Variation des stocks de produits interm\u00e9diaires": {}, + "Variation des stocks de produits r\u00e9siduels": {} + } + } + } + }, + "name": "Plan de compte Luxembourgeois - Loi de Juin 2009 (THAMINI & ADN & ACSONE)", + "parent_id": null + } +} \ No newline at end of file diff --git a/erpnext/accounts/doctype/account/chart_of_accounts/ma_l10n_kzc_temp_chart.json b/erpnext/accounts/doctype/account/chart_of_accounts/ma_l10n_kzc_temp_chart.json new file mode 100644 index 0000000000..d405590689 --- /dev/null +++ b/erpnext/accounts/doctype/account/chart_of_accounts/ma_l10n_kzc_temp_chart.json @@ -0,0 +1,1435 @@ +{ + "country_code": "ma", + "name": "compta Kazacube", + "tree": { + "COMPTES DE BILAN": { + "COMPTES D'ACTIF CIRCULANT (HORS TRESORERIE)": { + "CREANCES DE L'ACTIF CIRCULANT": { + "Autres d\u00e9biteurs": { + "Cr\u00e9ances rattach\u00e9es aux autres d\u00e9biteurs": {}, + "Cr\u00e9ances sur cessions d'immobilisations": {}, + "Cr\u00e9ances sur cessions d'\u00e9l\u00e9ments d'actif circulant": {}, + "Divers d\u00e9biteurs": {} + }, + "Clients et comptes rattach\u00e9s": { + "Autres clients et comptes rattach\u00e9s": {}, + "Clients": { + "Clients - cat\u00e9gorie A": {}, + "Clients - cat\u00e9gorie B": {} + }, + "Clients - effets \u00e0\u00a0 recevoir": {}, + "Clients - factures \u00e0\u00a0 \u00e9tablir et cr\u00e9ances sur travaux non encore factur\u00e9s": { + "Clients - factures \u00e0\u00a0 \u00e9tablir": {}, + "Cr\u00e9ances sur travaux non encore factur\u00e9s": {} + }, + "Clients - retenues de garantie": {}, + "Clients douteux ou litigieux": {} + }, + "Comptes d'associ\u00e9s - d\u00e9biteurs": { + "Actionnaires - capital souscrit et appel\u00e9 non vers\u00e9": {}, + "Associ\u00e9s - comptes d'apport en soci\u00e9t\u00e9": {}, + "Associ\u00e9s - op\u00e9rations faites en commun": {}, + "Autres comptes d'associ\u00e9s d\u00e9biteurs": {}, + "Comptes courants des associ\u00e9s d\u00e9biteurs": {}, + "Cr\u00e9ances rattach\u00e9es aux comptes d'associ\u00e9s": {} + }, + "Comptes de r\u00e9gularisation - actif": { + "Charges constat\u00e9es d'avance": {}, + "Comptes de r\u00e9partition p\u00e9riodique des charges": {}, + "Comptes transitoires ou d'attente - d\u00e9biteurs": {}, + "Int\u00e9r\u00eats courus et non \u00e9chus \u00e0\u00a0 percevoir": {} + }, + "Etat ? d\u00e9biteur": { + "Acomptes sur imp\u00f4ts sur les r\u00e9sultats": {}, + "Etat - TVA r\u00e9cup\u00e9rable": { + "Etat - TVA r\u00e9cup\u00e9rable sur charges": { + "Etat - TVA r\u00e9cup\u00e9rable sur charges 10%": { + "account_type": "Tax" + }, + "Etat - TVA r\u00e9cup\u00e9rable sur charges 14%": { + "account_type": "Tax" + }, + "Etat - TVA r\u00e9cup\u00e9rable sur charges 20%": { + "account_type": "Tax" + }, + "Etat - TVA r\u00e9cup\u00e9rable sur charges 7%": { + "account_type": "Tax" + } + }, + "Etat - TVA r\u00e9cup\u00e9rable sur immobilisations": { + "account_type": "Tax" + } + }, + "Etat - autres comptes d\u00e9biteurs": { + "account_type": "Tax" + }, + "Etat - cr\u00e9dit de TVA (suivant d\u00e9claration)": { + "account_type": "Tax" + }, + "Subventions \u00e0\u00a0 recevoir": { + "Subventions d'exploitation \u00e0\u00a0 recevoir": {}, + "Subventions d'investissement \u00e0\u00a0 recevoir": {}, + "Subventions d'\u00e9quilibre \u00e0\u00a0 recevoir": {} + } + }, + "Fournisseurs d\u00e9biteurs, avances et acomptes": { + "Autres fournisseurs d\u00e9biteurs": {}, + "Fournisseurs - avances et acomptes vers\u00e9s sur commandes d'exploitation": {}, + "Fournisseurs - cr\u00e9ances pour emballages et mat\u00e9riel \u00e0\u00a0 rendre": {}, + "Rabais, remises et ristournes \u00e0\u00a0 obtenir - avoirs non encore re\u00e7us": {} + }, + "Personnel - d\u00e9biteur": { + "Avances et acomptes au personnel": {}, + "Personnel - autres d\u00e9biteurs": {} + } + }, + "ECART DE CONVERSION - ACTIF (\u00c9l\u00e9ments circulants)": { + "\u00c9cart de conversion - Actif (\u00e9l\u00e9ments circulant)": { + "Augmentation des dettes circulantes": {}, + "Diminution des cr\u00e9ances circulantes": {} + } + }, + "PROVISIONS POUR DEPRECIATION DES COMPTES DE L'ACTIF CIRCULANT": { + "Provisions pour d\u00e9pr\u00e9ciation des cr\u00e9ances de l'actif circulant": { + "Provisions pour d\u00e9pr\u00e9ciation - fournisseurs d\u00e9biteurs, avances et acomptes": {}, + "Provisions pour d\u00e9pr\u00e9ciation des autres d\u00e9biteurs": {}, + "Provisions pour d\u00e9pr\u00e9ciation des clients et comptes rattach\u00e9s": {}, + "Provisions pour d\u00e9pr\u00e9ciation des comptes d'associ\u00e9s d\u00e9biteurs": {}, + "Provisions pour d\u00e9pr\u00e9ciation du personnel - d\u00e9biteur": {} + }, + "Provisions pour d\u00e9pr\u00e9ciation des stocks": { + "Provisions pour d\u00e9pr\u00e9ciation des marchandises": {}, + "Provisions pour d\u00e9pr\u00e9ciation des mati\u00e8res et fournitures": {}, + "Provisions pour d\u00e9pr\u00e9ciation des produits en cours": {}, + "Provisions pour d\u00e9pr\u00e9ciation des produits finis": {}, + "Provisions pour d\u00e9pr\u00e9ciation des produits interm\u00e9diaires": {} + }, + "Provisions pour d\u00e9pr\u00e9ciation des titres et valeurs de placement": { + "Provisions pour d\u00e9pr\u00e9ciation des titres et valeurs de placement": {} + } + }, + "STOCKS": { + "Marchandises": { + "Autres marchandises": { + "account_type": "Stock" + }, + "Marchandises (groupe A)": { + "account_type": "Stock" + }, + "Marchandises (groupe B)": { + "account_type": "Stock" + }, + "Marchandises en cours de route": { + "account_type": "Stock" + } + }, + "Mati\u00e8res et fournitures consommables": { + "Autres mati\u00e8res et fournitures consommables": { + "account_type": "Stock" + }, + "Emballages": { + "Emballages perdus": { + "account_type": "Stock" + }, + "Emballages r\u00e9cup\u00e9rables non identifiables": { + "account_type": "Stock" + }, + "Emballages \u00e0\u00a0 usage mixte": { + "account_type": "Stock" + } + }, + "Mati\u00e8res et fournitures consommables": { + "Combustibles": { + "account_type": "Stock" + }, + "Fournitures d'atelier et d'usine": { + "account_type": "Stock" + }, + "Fournitures de bureau": { + "account_type": "Stock" + }, + "Fournitures de magasin": { + "account_type": "Stock" + }, + "Mati\u00e8res consommables (groupe A)": { + "account_type": "Stock" + }, + "Mati\u00e8res consommables (groupe B)": { + "account_type": "Stock" + }, + "Produits d'entretien": { + "account_type": "Stock" + } + }, + "Mati\u00e8res et fournitures consommables en cours de route": { + "account_type": "Stock" + }, + "Mati\u00e8res premi\u00e8res": { + "Mati\u00e8res premi\u00e8res (groupe A)": { + "account_type": "Stock" + }, + "Mati\u00e8res premi\u00e8res (groupe B)": { + "account_type": "Stock" + } + } + }, + "Produits en cours": { + "Autres produits en cours": { + "account_type": "Stock" + }, + "Biens en cours": { + "Biens interm\u00e9diaires en cours": { + "account_type": "Stock" + }, + "Biens produits en cours": { + "account_type": "Stock" + }, + "Biens r\u00e9siduels en cours": { + "account_type": "Stock" + } + }, + "Services en cours": { + "Prestations en cours": { + "account_type": "Stock" + }, + "Travaux en cours": { + "account_type": "Stock" + }, + "\u00c9tudes en cours": { + "account_type": "Stock" + } + } + }, + "Produits finis": { + "Autres produits finis": { + "account_type": "Stock" + }, + "Produits finis (groupe A)": { + "account_type": "Stock" + }, + "Produits finis (groupe B)": { + "account_type": "Stock" + }, + "Produits finis en cours de route": { + "account_type": "Stock" + } + }, + "Produits interm\u00e9diaires et produits r\u00e9siduels": { + "Autres produits interm\u00e9diaires et produits r\u00e9siduels": { + "account_type": "Stock" + }, + "Produits interm\u00e9diaires": { + "Produits interm\u00e9diaires (groupe A)": { + "account_type": "Stock" + }, + "Produits interm\u00e9diaires (groupe B)": { + "account_type": "Stock" + } + }, + "Produits r\u00e9siduels (ou mati\u00e8res de r\u00e9cup\u00e9ration)": { + "D\u00e9chets": { + "account_type": "Stock" + }, + "Mati\u00e8res de r\u00e9cup\u00e9ration": { + "account_type": "Stock" + }, + "Rebuts": { + "account_type": "Stock" + } + } + } + }, + "TITRES ET VALEURS DE PLACEMENT": { + "Titres et valeurs de placement": { + "Actions, partie lib\u00e9r\u00e9e": {}, + "Actions, partie non lib\u00e9r\u00e9e": {}, + "Autres titres et valeurs de placement similaires": {}, + "Bons de caisse et bons de tr\u00e9sor": { + "Bons de caisse": {}, + "Bons de tr\u00e9sor": {} + }, + "Obligations": {} + } + } + }, + "COMPTES D'ACTIF IMMOBILISE": { + "AMORTISSEMENTS DES IMMOBILISATIONS": { + "Amortissements des immobilisations corporelles": { + "Amortissements des autres immobilisations corporelles": {}, + "Amortissements des constructions": { + "Amortissements des autres constructions": {}, + "Amortissements des b\u00e2timents": {}, + "Amortissements des constructions sur terrains d'autrui": {}, + "Amortissements des installations, agencements et am\u00e9nagements des constructions": {}, + "Amortissements des ouvrages d'infrastructure": {} + }, + "Amortissements des installations techniques, mat\u00e9riel et outillage": { + "Amortissements des autres installations techniques, mat\u00e9riel et outillage": {}, + "Amortissements des emballages r\u00e9cup\u00e9rables identifiables": {}, + "Amortissements des installations techniques": {}, + "Amortissements du mat\u00e9riel et outillage": {} + }, + "Amortissements des terrains": { + "Amortissements des agencements et am\u00e9nagements de terrains": {}, + "Amortissements des autres terrains": {}, + "Amortissements des terrains am\u00e9nag\u00e9s": {}, + "Amortissements des terrains b\u00e2tis": {}, + "Amortissements des terrains de gisement": {}, + "Amortissements des terrains nus": {} + }, + "Amortissements du mat\u00e9riel de transport": {}, + "Amortissements du mobilier, mat\u00e9riel de bureau et am\u00e9nagements divers": { + "Amortissements des agencements, installations et am\u00e9nagements divers": {}, + "Amortissements des autres mobilier, mat\u00e9riel de bureau et am\u00e9nagements divers": {}, + "Amortissements du mat\u00e9riel de bureau": {}, + "Amortissements du mat\u00e9riel informatique": {}, + "Amortissements du mobilier de bureau": {} + } + }, + "Amortissements des immobilisations incorporelles": { + "Amortissements de l'immobilisation en recherche et d\u00e9veloppement": {}, + "Amortissements des autres immobilisations incorporelles": {}, + "Amortissements des brevets, marques, droits et valeurs similaires": {}, + "Amortissements du fonds commercial": {} + }, + "Amortissements des non-valeurs": { + "Amortissements des charges \u00e0\u00a0 r\u00e9partir": { + "Amortissements des autres charges \u00e0\u00a0 r\u00e9partir": {}, + "Amortissements des frais d'acquisition des immobilisations": {}, + "Amortissements des frais d'\u00e9mission des emprunts": {} + }, + "Amortissements des frais pr\u00e9liminaires": { + "Amortissements des autres frais pr\u00e9liminaires": {}, + "Amortissements des frais d'augmentation du capital": {}, + "Amortissements des frais de constitution": {}, + "Amortissements des frais de prospection": {}, + "Amortissements des frais de publicit\u00e9": {}, + "Amortissements des frais pr\u00e9liminaires au d\u00e9marrage": {}, + "Amortissements des frais sur op\u00e9rations de fusions, scissions, et transformations": {} + }, + "Amortissements des primes de remboursement des obligations": {} + } + }, + "ECARTS DE CONVERSION - ACTIF": { + "Augmentation des dettes de financement": { + "Augmentation des dettes de financement": {} + }, + "Diminution des cr\u00e9ances immobilis\u00e9es": { + "Diminution des cr\u00e9ances immobilis\u00e9es": {} + } + }, + "IMMOBILISATIONS CORPORELLES": { + "Autres immobilisations corporelles": { + "Autres immobilisations corporelles": {} + }, + "Constructions": { + "Agencements et am\u00e9nagements des constructions": {}, + "Autres constructions": {}, + "B\u00e2timents": { + "Autres b\u00e2timents": {}, + "B\u00e2timents Administratifs et commerciaux": {}, + "B\u00e2timents industriels (A,B,,,)": {} + }, + "Constructions sur terrains d'autrui": {}, + "Ouvrages d'infrastructure": {} + }, + "Immobilisations corporelles en cours": { + "Autres immobilisations corporelles en cours": {}, + "Avances et acomptes vers\u00e9s sur commandes d'immobilisations corporelles": {}, + "Immobilisations corporelles en cours de mat\u00e9riel de transport": {}, + "Immobilisations corporelles en cours de mobilier, mat\u00e9riel de bureau et am\u00e9nagements divers": {}, + "Immobilisations corporelles en cours des installations techniques, mat\u00e9riel et outillage": {}, + "Immobilisations corporelles en cours des terrains et constructions": {} + }, + "Installations techniques, mat\u00e9riel et outillage": { + "Autres installations techniques, mat\u00e9riel et outillage": {}, + "Emballages r\u00e9cup\u00e9rables identifiables": {}, + "Installations techniques": {}, + "Mat\u00e9riel et outillage": { + "Mat\u00e9riel": {}, + "Outillage": {} + } + }, + "Mat\u00e9riel de transport": { + "Mat\u00e9riel de transport": {} + }, + "Mobilier, mat\u00e9riel de bureau et am\u00e9nagements divers": { + "Agencements, installations et am\u00e9nagements divers (biens n'appartenant pas \u00e0\u00a0 l'entreprise)": {}, + "Autres mobilier, mat\u00e9riel de bureau et am\u00e9nagements divers": {}, + "Mat\u00e9riel de bureau": {}, + "Mat\u00e9riel informatique": {}, + "Mobilier de bureau": {} + }, + "Terrains": { + "Agencements et am\u00e9nagements de terrains": {}, + "Autres terrains": {}, + "Terrains am\u00e9nag\u00e9s": {}, + "Terrains b\u00e2tis": {}, + "Terrains de gisement": {}, + "Terrains nus": {} + } + }, + "IMMOBILISATIONS EN NON-VALEURS": { + "Charges \u00e0\u00a0 r\u00e9partir sur plusieurs exercices": { + "Autres charges \u00e0\u00a0 r\u00e9partir": {}, + "Frais d acquisition des immobilisations": {}, + "Frais d'\u00e9mission des emprunts": {} + }, + "Frais pr\u00e9liminaires": { + "Autres frais pr\u00e9liminaires": {}, + "Frais d'augmentation du capital": {}, + "Frais de constitution": {}, + "Frais de prospection": {}, + "Frais de publicit\u00e9": {}, + "Frais pr\u00e9alables au d\u00e9marrage": {}, + "Frais sur op\u00e9rations de fusions, scissions et transformations": {} + }, + "Primes de remboursement des obligations": { + "Primes de remboursement des obligations": {} + } + }, + "IMMOBILISATIONS FINANCIERES 1": { + "Autres cr\u00e9ances financi\u00e8res": { + "Cr\u00e9ances financi\u00e8res diverses": {}, + "Cr\u00e9ances immobilis\u00e9es": {}, + "Cr\u00e9ances rattach\u00e9es \u00e0\u00a0 des participations": {}, + "D\u00e9p\u00f4ts et cautionnements vers\u00e9s": { + "Cautionnements": {}, + "D\u00e9p\u00f4ts": {} + }, + "Titres immobilis\u00e9s (droits de cr\u00e9ance)": { + "Bons d'\u00e9quipement": {}, + "Bons divers": {}, + "Obligations": {} + } + }, + "Pr\u00eats immobilis\u00e9s": { + "Autres pr\u00eats": {}, + "Billets de fonds": {}, + "Pr\u00eats au personnel": {}, + "Pr\u00eats aux associ\u00e9s": {} + } + }, + "IMMOBILISATIONS FINANCIERES 2": { + "Autres titres immobilis\u00e9s": { + "Actions": {}, + "Titres divers": {} + }, + "Titres de participation": { + "Titres de participation": {} + } + }, + "IMMOBILISATIONS INCORPORELLES": { + "Autres immobilisations incorporelles": { + "Autres immobilisations incorporelles": {} + }, + "Brevets, marques, droits et valeurs similaires": { + "Brevets, marques, droits et valeurs similaires": {} + }, + "Fonds commercial": { + "Fonds commercial": {} + }, + "Immobilisation en recherche et d\u00e9veloppement": { + "Immobilisation en recherche et d\u00e9veloppement": {} + } + }, + "PROVISIONS POUR DEPRECIATION DES IMMOBILISATIONS": { + "Provisions pour d\u00e9pr\u00e9ciation des immobilisations corporelles": { + "Provisions pour d\u00e9pr\u00e9ciation des immobilisations corporelles": {} + }, + "Provisions pour d\u00e9pr\u00e9ciation des immobilisations financi\u00e8res-pr\u00eats": { + "Provisions pour d\u00e9pr\u00e9ciation des autres cr\u00e9ances financi\u00e8res": {}, + "Provisions pour d\u00e9pr\u00e9ciation des pr\u00eats immobilis\u00e9s": {} + }, + "Provisions pour d\u00e9pr\u00e9ciation des immobilisations financi\u00e8res-titres": { + "Provisions pour d\u00e9pr\u00e9ciation des autres titres immobilis\u00e9s": {}, + "Provisions pour d\u00e9pr\u00e9ciation des titres de participation": {} + }, + "Provisions pour d\u00e9pr\u00e9ciation des immobilisations incorporelles": { + "Provisions pour d\u00e9pr\u00e9ciation des immobilisations incorporelles": {} + } + } + }, + "COMPTES DE FINANCEMENT PERMANENT": { + "CAPITAUX PROPRES": { + "Autres r\u00e9serves": { + "R\u00e9serves facultatives": { + "account_type": "Equity" + }, + "R\u00e9serves r\u00e9glement\u00e9es": { + "account_type": "Equity" + }, + "R\u00e9serves statutaires ou contractuelles": { + "account_type": "Equity" + } + }, + "Capital social ou personnel": { + "Actionnaires, capital souscrit-non appel\u00e9": { + "account_type": "Equity" + }, + "Capital personnel": { + "Capital individuel": { + "account_type": "Equity" + }, + "Compte de l'exploitant": { + "account_type": "Equity" + } + }, + "Capital social": { + "account_type": "Equity" + }, + "Fonds de dotation": { + "account_type": "Equity" + } + }, + "Primes d'\u00e9mission, de fusion et d'apport": { + "Primes d'apport": { + "account_type": "Equity" + }, + "Primes d'\u00e9mission": { + "account_type": "Equity" + }, + "Primes de fusion": { + "account_type": "Equity" + } + }, + "Report \u00e0\u00a0 nouveau": { + "Report \u00e0\u00a0 nouveau (solde cr\u00e9diteur)": { + "account_type": "Equity" + }, + "Report \u00e0\u00a0 nouveau (solde d\u00e9biteur)": { + "account_type": "Equity" + } + }, + "R\u00e9serve l\u00e9gale": { + "R\u00e9serve l\u00e9gale": { + "account_type": "Equity" + } + }, + "R\u00e9sultat net de l'exercice": { + "R\u00e9sultat net de l'exercice (solde cr\u00e9diteur)": { + "account_type": "Equity" + }, + "R\u00e9sultat net de l'exercice (solde d\u00e9biteur)": { + "account_type": "Equity" + } + }, + "R\u00e9sultats nets en instance d'affectation": { + "R\u00e9sultats nets en instance d'affectation (solde cr\u00e9diteur)": { + "account_type": "Equity" + }, + "R\u00e9sultats nets en instance d'affectation (solde d\u00e9biteur)": { + "account_type": "Equity" + } + }, + "\u00c9carts de r\u00e9\u00e9valuation": { + "\u00c9carts de r\u00e9\u00e9valuation": { + "account_type": "Equity" + } + } + }, + "CAPITAUX PROPRES ASSIMILES": { + "Provisions r\u00e9glement\u00e9es": { + "Autres provisions r\u00e9glement\u00e9es": { + "account_type": "Equity" + }, + "Provisions pour acquisition et construction de logements": { + "account_type": "Equity" + }, + "Provisions pour amortissements d\u00e9rogatoires": { + "account_type": "Equity" + }, + "Provisions pour investissements": { + "account_type": "Equity" + }, + "Provisions pour plus-values en instance d'imposition": { + "account_type": "Equity" + }, + "Provisions pour reconstitution des gisements": { + "account_type": "Equity" + } + }, + "Subventions d'investissement": { + "Subventions d'investissement inscrites au CPC": { + "account_type": "Equity" + }, + "Subventions d'investissement re\u00e7ues": { + "account_type": "Equity" + } + }, + "account_type": "Equity" + }, + "COMPTES DE LIAISON DES ETABLISSEMENTS ET SUCCURSALES": { + "Comptes de liaison des \u00e9tablissements et succursales": { + "Comptes de liaison des \u00e9tablissements": {}, + "Comptes de liaison du si\u00e8ge": {} + } + }, + "DETTES DE FINANCEMENT": { + "Autres dettes de financement": { + "Avances de l'Etat": {}, + "Avances re\u00e7ues et comptes courants bloqu\u00e9s": {}, + "Billets de fonds": {}, + "Dettes de financement diverses": {}, + "Dettes rattach\u00e9es \u00e0\u00a0 des participations": {}, + "D\u00e9p\u00f4ts et cautionnements re\u00e7ues": {}, + "Emprunts aupr\u00e8s des \u00e9tablissements de cr\u00e9dit": {}, + "Fournisseurs d'immobilisation": {} + }, + "Emprunts obligataires": { + "Emprunts obligataires": {} + } + }, + "Provisions durables pour risques et charges": { + "Provisions pour charges": { + "Autres provisions pour charges": {}, + "Provisions pour charges \u00e0\u00a0 r\u00e9partir sur plusieurs exercices": {}, + "Provisions pour imp\u00f4ts": {}, + "Provisions pour pensions de retraite et obligations similaires": {} + }, + "Provisions pour risques": { + "Autres provisions pour risques": {}, + "Provision pour pertes sur march\u00e9s \u00e0\u00a0 terme": {}, + "Provisions pour amendes, double droits, p\u00e9nalit\u00e9s": {}, + "Provisions pour garanties donn\u00e9es aux clients": {}, + "Provisions pour litiges": {}, + "Provisions pour pertes de change": {}, + "Provisions pour propre assureur": {} + } + }, + "\u00c9carts de conversion - Passif": { + "Augmentation des cr\u00e9ances immobilis\u00e9es": { + "Augmentation des cr\u00e9ances immobilis\u00e9es": {} + }, + "Diminution des dettes de financement": { + "Diminution des dettes de financement": {} + } + } + }, + "COMPTES DE TRESORERIE": { + "PROVISIONS POUR DEPRECIATION DES COMPTES DE TRESORERIE": { + "Autres charges financi\u00e8res des exercices ant\u00e9rieurs": {}, + "Charges nettes sur cession de titres et valeurs de placement": {}, + "Escomptes accord\u00e9s": {}, + "Pertes sur cr\u00e9ances li\u00e9es \u00e0\u00a0 des participations": {}, + "Provisions pour d\u00e9pr\u00e9ciation des comptes de tr\u00e9sorerie": { + "Provisions pour d\u00e9pr\u00e9ciation des comptes de tr\u00e9sorerie": { + "account_type": "Cash" + } + } + }, + "TRESORERIE - ACTIF": { + "Banques, Tr\u00e9sorerie G\u00e9n\u00e9rale et ch\u00e8ques postaux d\u00e9biteurs": { + "Autres \u00e9tablissements financiers et assimil\u00e9s (soldes d\u00e9biteurs)": { + "account_type": "Cash" + }, + "Banques (solde d\u00e9biteur)": { + "account_type": "Cash" + }, + "Ch\u00e8ques postaux": { + "account_type": "Cash" + }, + "Tr\u00e9sorerie G\u00e9n\u00e9rale": { + "account_type": "Cash" + } + }, + "Caisses, r\u00e9gies d'avances et accr\u00e9ditifs": { + "Caisses": { + "Caisse (succursale ou agence A)": { + "account_type": "Cash" + }, + "Caisse (succursale ou agence B)": { + "account_type": "Cash" + }, + "Caisse Centrale": { + "account_type": "Cash" + } + }, + "R\u00e9gies d'avances et accr\u00e9ditifs": { + "account_type": "Cash" + } + }, + "Ch\u00e8ques et valeurs \u00e0\u00a0 encaisser": { + "Autres valeurs \u00e0\u00a0 encaisser": { + "account_type": "Cash" + }, + "Ch\u00e8ques \u00e0\u00a0 encaisser ou \u00e0\u00a0 l'encaissement": { + "Ch\u00e8ques en portefeuille": { + "account_type": "Cash" + }, + "Ch\u00e8ques \u00e0\u00a0 l'encaissement": { + "account_type": "Cash" + } + }, + "Effets \u00e0\u00a0 encaisser ou \u00e0\u00a0 l'encaissement": { + "Effets \u00e0\u00a0 l'encaissement": { + "account_type": "Cash" + }, + "Effets \u00e9chus \u00e0\u00a0 encaisser": { + "account_type": "Cash" + } + }, + "Virement de fonds": { + "account_type": "Cash" + } + } + }, + "TRESORERIE - PASSIF": { + "Banques (solde cr\u00e9diteur)": { + "Autres \u00e9tablissements financiers et assimil\u00e9s (soldes cr\u00e9diteurs)": { + "account_type": "Cash" + }, + "Banques (solde cr\u00e9diteur)": { + "account_type": "Cash" + } + }, + "Cr\u00e9dits d'escompte": { + "Cr\u00e9dits d'escompte": { + "account_type": "Cash" + } + }, + "Cr\u00e9dits de tr\u00e9sorerie": { + "Cr\u00e9dits de tr\u00e9sorerie": { + "account_type": "Cash" + } + }, + "account_type": "Cash" + } + }, + "COMPTES DU PASSIF CIRCULANT (HORS TRESORERIE)": { + "AUTRES PROVISIONS POUR RISQUES ET CHARGES": { + "Autres provisions pour risques et charges": { + "Autres provisions pour risques et charges": {}, + "Provisions pour amendes, doubles droits et p\u00e9nalit\u00e9s": {}, + "Provisions pour garanties donn\u00e9es aux clients": {}, + "Provisions pour imp\u00f4ts": {}, + "Provisions pour litiges": {}, + "Provisions pour pertes de change": {} + } + }, + "DETTES DU PASSIF CIRCULANT": { + "Autres cr\u00e9anciers": { + "Dettes rattach\u00e9es aux autres cr\u00e9anciers": { + "account_type": "Payable" + }, + "Dettes sur acquisitions d'immobilisations": { + "account_type": "Payable" + }, + "Dettes sur acquisitions de titres et valeurs de placement": { + "account_type": "Payable" + }, + "Divers cr\u00e9anciers": { + "account_type": "Payable" + }, + "Obligations \u00e9chues \u00e0\u00a0 rembourser": { + "account_type": "Payable" + }, + "Obligations, coupons \u00e0\u00a0 payer": { + "account_type": "Payable" + } + }, + "Clients cr\u00e9diteurs, avances et acomptes": { + "Autres clients cr\u00e9diteurs": { + "account_type": "Payable" + }, + "Clients - avances et acomptes re\u00e7us sur commandes en cours": { + "account_type": "Payable" + }, + "Clients - dettes pour emballages et mat\u00e9riel consign\u00e9s": { + "account_type": "Payable" + }, + "Rabais, remises et ristournes \u00e0\u00a0 accorder - avoirs \u00e0\u00a0 \u00e9tablir": { + "account_type": "Payable" + } + }, + "Comptes d'associ\u00e9s - cr\u00e9diteurs": { + "Associ\u00e9s - capital \u00e0\u00a0 rembourser": { + "account_type": "Payable" + }, + "Associ\u00e9s - dividendes \u00e0\u00a0 payer": { + "account_type": "Payable" + }, + "Associ\u00e9s - op\u00e9rations faites en commun": { + "account_type": "Payable" + }, + "Associ\u00e9s - versements re\u00e7us sur augmentation de capital": { + "account_type": "Payable" + }, + "Autres comptes d'associ\u00e9s - cr\u00e9diteurs": { + "account_type": "Payable" + }, + "Comptes courants des associ\u00e9s cr\u00e9diteurs": { + "account_type": "Payable" + } + }, + "Comptes de r\u00e9gularisation - passif": { + "Comptes de r\u00e9partition p\u00e9riodique des produits": {}, + "Comptes transitoires ou d'attente - cr\u00e9diteurs": {}, + "Int\u00e9r\u00eats courus et non \u00e9chus \u00e0 payer": {}, + "Produits constat\u00e9s d'avance": {} + }, + "Etat - cr\u00e9diteur": { + "Etat - autres comptes cr\u00e9diteurs": { + "account_type": "Tax" + }, + "Etat Imp\u00f4ts, taxes et assimil\u00e9s": { + "Etat, IR": { + "account_type": "Tax" + }, + "Etat, Taxe professionnelle (ex patente)": { + "account_type": "Tax" + }, + "Etat, taxe urbaine et taxe d'\u00e9dilit\u00e9": { + "account_type": "Tax" + } + }, + "Etat, TVA due (suivant d\u00e9clarations)": { + "account_type": "Tax" + }, + "Etat, TVA factur\u00e9e": { + "Etat, TVA factur\u00e9e 10%": { + "account_type": "Tax" + }, + "Etat, TVA factur\u00e9e 14%": { + "account_type": "Tax" + }, + "Etat, TVA factur\u00e9e 20%": { + "account_type": "Tax" + }, + "Etat, TVA factur\u00e9e 7%": { + "account_type": "Tax" + } + }, + "Etat, imp\u00f4ts et taxes \u00e0\u00a0 payer": { + "account_type": "Tax" + }, + "Etat, imp\u00f4ts sur les r\u00e9sultats": { + "account_type": "Tax" + } + }, + "Fournisseurs et comptes rattach\u00e9s": { + "Autres fournisseurs et comptes rattach\u00e9s": { + "account_type": "Payable" + }, + "Fournisseurs": { + "account_type": "Payable" + }, + "Fournisseurs - effets \u00e0\u00a0 payer": { + "account_type": "Payable" + }, + "Fournisseurs - factures non parvenues": { + "account_type": "Payable" + }, + "Fournisseurs - retenues de garantie": { + "account_type": "Payable" + } + }, + "Organismes sociaux": { + "Autres organismes sociaux": { + "account_type": "Payable" + }, + "Caisse Nationale de la S\u00e9curit\u00e9 Sociale": { + "ALLOCATION FAMILIALES": { + "account_type": "Payable" + } + }, + "Caisses de retraite": { + "account_type": "Payable" + }, + "Charges sociales \u00e0\u00a0 payer": { + "account_type": "Payable" + }, + "Mutuelles": { + "account_type": "Payable" + } + }, + "Personnel - cr\u00e9diteur": { + "Charges du personnel \u00e0\u00a0 payer": { + "account_type": "Payable" + }, + "D\u00e9p\u00f4ts du personnel cr\u00e9diteurs": { + "account_type": "Payable" + }, + "Oppositions sur salaires": { + "account_type": "Payable" + }, + "Personnel - autres cr\u00e9diteurs": { + "account_type": "Payable" + }, + "R\u00e9mun\u00e9rations dues au personnel": { + "account_type": "Payable" + } + } + }, + "Ecarts de conversion - passif (El\u00e9ments circulants)": { + "Ecarts de conversion - passif (El\u00e9ments circulants)": { + "Augmentation des cr\u00e9ances circulantes": {}, + "Diminution des dettes circulantes": {} + } + } + } + }, + "COMPTES DE GESTION": { + "COMPTES DE CHARGES": { + "CHARGES D'EXPLOITATION": { + "Achats consomm\u00e9s de mati\u00e8res et fournitures": { + "Achats d'emballages": { + "Achats d'emballages perdus": {}, + "Achats d'emballages r\u00e9cup\u00e9rables non identifiables": {}, + "Achats d'emballages \u00e0\u00a0 usage mixte": {} + }, + "Achats de mati\u00e8res et de fournitures des exercices ant\u00e9rieurs": {}, + "Achats de mati\u00e8res et fournitures consommables": { + "Achats de combustibles": {}, + "Achats de fournitures d'atelier et d'usine": {}, + "Achats de fournitures de bureau": {}, + "Achats de fournitures de magasin": {}, + "Achats de mati\u00e8res et fournitures A": {}, + "Achats de mati\u00e8res et fournitures B": {}, + "Achats de produits d'entretien": {} + }, + "Achats de mati\u00e8res premi\u00e8res": { + "Achats de mati\u00e8res premi\u00e8res A": {}, + "Achats de mati\u00e8res premi\u00e8res B": {} + }, + "Achats de travaux, \u00e9tudes et prestations de service": { + "Achats des prestations de service": {}, + "Achats des travaux": {}, + "Achats des \u00e9tudes": {} + }, + "Achats non stock\u00e9s de mati\u00e8res et fournitures": { + "Achats de fournitures d'entretien": {}, + "Achats de fournitures de bureau": {}, + "Achats de fournitures non stockables (eau, \u00e9lectricit\u00e9,,)": {}, + "Achats de petit outillage et petit \u00e9quipement": {} + }, + "Rabais, remises et ristournes obtenus sur achats consomm\u00e9s de mati\u00e8res et fournitures": { + "Rabais, remises et ristournes obtenus sur achats de mati\u00e8res et fournitures consommables": {}, + "Rabais, remises et ristournes obtenus sur achats de mati\u00e8res et fournitures des exercices ant\u00e9rieurs": {}, + "Rabais, remises et ristournes obtenus sur achats de mati\u00e8res premi\u00e8res": {}, + "Rabais, remises et ristournes obtenus sur achats de travaux, \u00e9tudes et prestations de service": {}, + "Rabais, remises et ristournes obtenus sur achats des emballages": {}, + "Rabais, remises et ristournes obtenus sur achats non stock\u00e9s": {} + }, + "Variation des stocks de mati\u00e8res et fournitures": { + "Variation des stocks de mati\u00e8res et fournitures consommables": {}, + "Variation des stocks de mati\u00e8res premi\u00e8res": {}, + "Variation des stocks des emballages": {} + } + }, + "Achats revendus de marchandises": { + "Achats de marchandises \"groupe A\"": {}, + "Achats de marchandises \"groupe B\"": {}, + "Achats revendus de marchandises des exercices ant\u00e9rieurs": {}, + "Rabais, remises et ristournes obtenus sur achats de marchandises": {}, + "Variation de stocks de marchandises": {} + }, + "Autres charges d'exploitation": { + "Autres charges d'exploitation des exercices ant\u00e9rieurs": {}, + "Jetons de pr\u00e9sence": {}, + "Pertes sur cr\u00e9ances irr\u00e9couvrables": {}, + "Pertes sur op\u00e9rations faites en commun": {}, + "Transfert de profits sur op\u00e9rations faites en commun": {} + }, + "Autres charges externes 1": { + "Entretien et r\u00e9parations": { + "Entretien et r\u00e9parations des biens immobiliers": {}, + "Entretien et r\u00e9parations des biens mobiliers": {}, + "Maintenance": {} + }, + "Locations et charges locatives": { + "Locations de constructions": {}, + "Locations de mat\u00e9riel de transport": {}, + "Locations de mat\u00e9riel et d'outillage": {}, + "Locations de mat\u00e9riel informatique": {}, + "Locations de mobilier et de mat\u00e9riel de bureau": {}, + "Locations de terrains": {}, + "Locations et charges locatives diverses": {}, + "Malis sur emballages rendus": {} + }, + "Primes d'assurances": { + "Assurances - Mat\u00e9riel de transport": {}, + "Assurances - risques d'exploitation": {}, + "Assurances multirisque (vol, incendie,R,C,)": {}, + "Autres assurances": {} + }, + "Redevances de cr\u00e9dit-bail": { + "Redevances de cr\u00e9dit-bail - mobilier et mat\u00e9riel": {} + }, + "Redevances pour brevets, marques, droits et valeurs similaires": { + "Autres redevances": {}, + "Redevances pour brevets": {} + }, + "R\u00e9mun\u00e9rations d'interm\u00e9diaires et honoraires": { + "Commissions et courtages": {}, + "Frais d'actes et de contentieux": {}, + "Honoraires": {} + }, + "R\u00e9mun\u00e9rations du personnel ext\u00e9rieur \u00e0\u00a0 l'entreprise": { + "R\u00e9mun\u00e9rations du personnel d\u00e9tach\u00e9 ou pr\u00eat\u00e9 \u00e0\u00a0 l'entreprise": {}, + "R\u00e9mun\u00e9rations du personnel int\u00e9rimaire": {}, + "R\u00e9mun\u00e9rations du personnel occasionnel": {} + } + }, + "Autres charges externes 2": { + "Autres charges externes des exercices ant\u00e9rieurs": {}, + "Cotisations et dons": { + "Cotisations": {}, + "Dons": {} + }, + "D\u00e9placements, missions et r\u00e9ceptions": { + "Frais de d\u00e9m\u00e9nagement": {}, + "Missions": {}, + "R\u00e9ceptions": {}, + "Voyages et d\u00e9placements": {} + }, + "Frais postaux et frais de t\u00e9l\u00e9communication": { + "Frais de t\u00e9lex et de t\u00e9l\u00e9grammes": {}, + "Frais de t\u00e9l\u00e9phone": {}, + "Frais postaux": {} + }, + "Publicit\u00e9, publications et relations publiques": { + "Annonces et insertions": {}, + "Autres charges de publicit\u00e9 et relations publiques": {}, + "Cadeaux \u00e0\u00a0 la client\u00e8le": {}, + "Foires et expositions": {}, + "Primes de publicit\u00e9": {}, + "Publications": {}, + "\u00c9chantillons, catalogues et imprim\u00e9s publicitaires": {} + }, + "Rabais, remises et ristournes obtenus sur autres charges externes": {}, + "Services bancaires": { + "Frais d'achat et de vente des titres": {}, + "Frais et commissions sur services bancaires": {}, + "Frais sur effets de commerce": {} + }, + "Transports": { + "Autres transports": {}, + "Transports du personnel": {}, + "Transports sur achats": {}, + "Transports sur ventes": {} + }, + "\u00c9tudes, recherches et documentation": { + "Documentation g\u00e9n\u00e9rale": {}, + "Documentation technique": {}, + "Recherches": {}, + "\u00c9tudes g\u00e9n\u00e9rales": {} + } + }, + "Charges de personnel": { + "Charges du personnel des exercices ant\u00e9rieurs": { + "account_type": "Chargeable" + }, + "Charges sociales": { + "Assurances accidents de travail": { + "account_type": "Chargeable" + }, + "Cotisations aux caisses de retraite": { + "account_type": "Chargeable" + }, + "Cotisations aux mutuelles": { + "account_type": "Chargeable" + }, + "Cotisations de s\u00e9curit\u00e9 sociale": { + "account_type": "Chargeable" + }, + "Prestations familiales": { + "account_type": "Chargeable" + } + }, + "Charges sociales diverses": { + "Allocations aux oeuvres sociales": { + "account_type": "Chargeable" + }, + "Assurances groupe": { + "account_type": "Chargeable" + }, + "Autres charges sociales diverses": { + "account_type": "Chargeable" + }, + "Habillement et v\u00eatements de travail": { + "account_type": "Chargeable" + }, + "Indemnit\u00e9s de pr\u00e9avis et de licenciement": { + "account_type": "Chargeable" + }, + "M\u00e9decine de travail, pharmacie": { + "account_type": "Chargeable" + }, + "Prestations de retraites": { + "account_type": "Chargeable" + } + }, + "R\u00e9mun\u00e9ration de l'exploitant": { + "Appointements et salaires": { + "account_type": "Chargeable" + }, + "Charges sociales sur appointements et salaires de l'exploitant": { + "account_type": "Chargeable" + } + }, + "R\u00e9mun\u00e9rations du personnel": { + "Appointements et salaires": { + "account_type": "Chargeable" + }, + "Commissions au personnel": { + "account_type": "Chargeable" + }, + "Indemnit\u00e9s de d\u00e9placement": { + "account_type": "Chargeable" + }, + "Indemnit\u00e9s et avantages divers": {}, + "Primes de repr\u00e9sentation": { + "account_type": "Chargeable" + }, + "Primes et gratifications": {}, + "R\u00e9mun\u00e9rations des administrateurs, g\u00e9rants et associ\u00e9s": { + "account_type": "Chargeable" + } + } + }, + "Dotations d'exploitation": { + "Dotations d'exploitation aux amortissements de l'immobilisation en non valeur": { + "D.E.A. des charges \u00e0\u00a0 r\u00e9partir": {}, + "D.E.A. des frais pr\u00e9liminaires": {} + }, + "Dotations d'exploitation aux amortissements des immobilisations corporelles": { + "D.E.A. des autres immobilisations corporelles": {}, + "D.E.A. des constructions": {}, + "D.E.A. des installations techniques, mat\u00e9riel et outillage": {}, + "D.E.A. des mobiliers, mat\u00e9riels de bureau et am\u00e9nagements divers": {}, + "D.E.A. des terrains": {}, + "D.E.A. du mat\u00e9riel de transport": {} + }, + "Dotations d'exploitation aux amortissements des immobilisations incorporelles": { + "D.E.A. de l'immobilisation en recherche et d\u00e9veloppement": {}, + "D.E.A. des autres immobilisations incorporelles": {}, + "D.E.A. des brevets, marques, droits et valeurs similaires": {}, + "D.E.A. du fonds commercial": {} + }, + "Dotations d'exploitation aux provisions pour d\u00e9pr\u00e9ciation des immobilisations": { + "D.E.P. pour d\u00e9pr\u00e9ciation des immobilisations corporelles": {}, + "D.E.P. pour d\u00e9pr\u00e9ciation des immobilisations incorporelles": {} + }, + "Dotations d'exploitation aux provisions pour d\u00e9pr\u00e9ciations de l'actif circulant": { + "D.E.P. pour d\u00e9pr\u00e9ciation des cr\u00e9ances de l'actif circulant": {}, + "D.E.P. pour d\u00e9pr\u00e9ciation des stocks": {} + }, + "Dotations d'exploitation aux provisions pour risques et charges": { + "D.E.P. pour risques et charges durables": {}, + "D.E.P. pour risques et charges momentan\u00e9s": {} + }, + "Dotations d'exploitation des exercices ant\u00e9rieurs": { + "D.E. aux amortissements des exercices ant\u00e9rieurs": {}, + "D.E. aux provisions des exercices ant\u00e9rieurs": {} + } + }, + "Imp\u00f4ts et taxes": { + "Imp\u00f4ts et taxes des exercices ant\u00e9rieurs": {}, + "Imp\u00f4ts et taxes directs": {}, + "Imp\u00f4ts, taxes et droits assimil\u00e9s": { + "Autres imp\u00f4ts, taxes et droits assimil\u00e9s": {}, + "Droits d'enregistrement et de timbre": {}, + "La vignette": {}, + "Taxes sur les v\u00e9hicules": {} + } + } + }, + "CHARGES FINANCIERES": { + "Autres charges financi\u00e8res": {}, + "Charges d'int\u00e9r\u00eats": { + "Charges d'int\u00e9r\u00eats des exercices ant\u00e9rieurs": {}, + "Int\u00e9r\u00eats des emprunts et dettes": { + "Autres int\u00e9r\u00eats des emprunts et dettes": {}, + "Int\u00e9r\u00eats bancaires et sur op\u00e9rations de financement": {}, + "Int\u00e9r\u00eats des comptes courants et d\u00e9p\u00f4ts cr\u00e9diteurs": {}, + "Int\u00e9r\u00eats des dettes rattach\u00e9es \u00e0\u00a0 des participations": {}, + "Int\u00e9r\u00eats des emprunts": {} + } + }, + "Dotations financi\u00e8res": { + "Dotation aux provisions pour d\u00e9pr\u00e9ciation des titres et valeurs de placement": {}, + "Dotations aux amortissements des primes de remboursement des obligations": {}, + "Dotations aux provisions pour d\u00e9pr\u00e9ciation des comptes de tr\u00e9sorerie": {}, + "Dotations aux provisions pour d\u00e9pr\u00e9ciations des immobilisations financi\u00e8res": {}, + "Dotations aux provisions pour risques et charges financi\u00e8res": {}, + "Dotations financi\u00e8res des exercices ant\u00e9rieurs": {} + }, + "Pertes de change": { + "Pertes de change des exercices ant\u00e9rieurs": {}, + "Pertes de change propres \u00e0\u00a0 l'exercice": {} + } + }, + "CHARGES NON COURANTES": { + "Autres charges non courantes": { + "Autres charges non courantes des exercices ant\u00e9rieurs": {}, + "Cr\u00e9ances devenues irr\u00e9couvrables": {}, + "Dons, lib\u00e9ralit\u00e9s et lots": { + "Dons": {}, + "Lib\u00e9ralit\u00e9s": {}, + "Lots": {} + }, + "P\u00e9nalit\u00e9s et amendes fiscales ou p\u00e9nales": { + "P\u00e9nalit\u00e9s et amendes fiscales": {}, + "P\u00e9nalit\u00e9s et amendes p\u00e9nales": {} + }, + "P\u00e9nalit\u00e9s sur march\u00e9s et d\u00e9dits": { + "D\u00e9dits": {}, + "P\u00e9nalit\u00e9s sur march\u00e9s": {} + }, + "Rappels d'imp\u00f4ts (autres que l'imp\u00f4t sur les r\u00e9sultats)": {} + }, + "Dotations non courantes": { + "Dotations aux amortissements exceptionnels des immobilisations": { + "D.A.E. de l'immobilisation en non-valeurs": {}, + "D.A.E. des immobilisations corporelles": {}, + "D.A.E. des immobilisations incorporelles": {} + }, + "Dotations non courantes aux provisions pour d\u00e9pr\u00e9ciation": { + "D.N.C. aux provisions pour d\u00e9pr\u00e9ciation de l'actif circulant": {}, + "D.N.C. aux provisions pour d\u00e9pr\u00e9ciation de l'actif immobilis\u00e9": {} + }, + "Dotations non courantes aux provisions pour risques et charges": { + "D.N.C. aux provisions pour risques et charges durables": {}, + "D.N.C. aux provisions pour risques et charges momentan\u00e9s": {} + }, + "Dotations non courantes aux provisions r\u00e9glement\u00e9es": { + "D.N.C. pour acquisition et construction de logements": {}, + "D.N.C. pour amortissements d\u00e9rogatoires": {}, + "D.N.C. pour investissements": {}, + "D.N.C. pour plus-values en instance d'imposition": {}, + "D.N.C. pour reconstitution de gisements": {} + }, + "Dotations non courantes des exercices ant\u00e9rieurs": {} + }, + "Subventions accord\u00e9es": { + "Subventions accord\u00e9es de l'exercice": {}, + "Subventions accord\u00e9es des exercices ant\u00e9rieurs": {} + }, + "Valeurs nettes d'amortissements des immobilisations c\u00e9d\u00e9es ( V.N.A )": { + "VNA des immobilisations corporelles c\u00e9d\u00e9es": {}, + "VNA des immobilisations c\u00e9d\u00e9es des exercices ant\u00e9rieurs": {}, + "VNA des immobilisations incorporelles c\u00e9d\u00e9es": {}, + "VNA provisions des immobilisations financi\u00e8res c\u00e9d\u00e9es (droits de propri\u00e9t\u00e9)": {} + } + }, + "IMPOTS SUR LES RESULTATS": { + "Imp\u00f4ts sur les r\u00e9sultats": { + "Imposition minimale annuelle des soci\u00e9t\u00e9s": {}, + "Imp\u00f4ts sur les b\u00e9n\u00e9fices": {}, + "Rappels et d\u00e9gr\u00e8vements d'imp\u00f4ts sur les r\u00e9sultats": {} + } + } + }, + "COMPTES DE PRODUITS": { + "PRODUITS D'EXPLOITATION": { + "Autres produits d'exploitation": { + "Autres produits d'exploitation des exercices ant\u00e9rieurs": {}, + "Jetons de pr\u00e9sence re\u00e7us": {}, + "Profits sur op\u00e9rations faites en commun": {}, + "Revenus des immeubles non affect\u00e9s \u00e0\u00a0 l'exploitation": {}, + "Transfert de pertes sur op\u00e9rations faites en commun": {} + }, + "Immobilisations produites par l'entreprise pour elle m\u00eame": { + "Immobilisation en non valeurs produite": {}, + "Immobilisations corporelles produites": {}, + "Immobilisations incorporelles produites": {}, + "Immobilisations produites des exercices ant\u00e9rieurs": {} + }, + "Reprise d'exploitation, transferts de charges": { + "Reprises sur amortissements de l'immobilisation en non valeurs": {}, + "Reprises sur amortissements des immobilisations corporelles": {}, + "Reprises sur amortissements des immobilisations incorporelles": {}, + "Reprises sur amortissements et provisions des exercices ant\u00e9rieurs": { + "Reprises sur amortissements des exercices ant\u00e9rieurs": {}, + "Reprises sur provisions des exercices ant\u00e9rieurs": {} + }, + "Reprises sur provisions pour d\u00e9pr\u00e9ciation de l'actif circulant": {}, + "Reprises sur provisions pour d\u00e9pr\u00e9ciation des immobilisations": {}, + "Reprises sur provisions pour risques et charges": {}, + "Transferts des charges d'exploitation": { + "T,C,E - Achats consomm\u00e9s de mati\u00e8res et fournitures": {}, + "T,C,E - Achats de marchandises": {}, + "T,C,E - Autres charges d'exploitation": {}, + "T,C,E - Charges de personnel": {}, + "T,C,E - Imp\u00f4ts et taxes": {}, + "T,C,E-Autres charges externes": {} + } + }, + "Subventions d'exploitation": { + "Subventions d'exploitation re\u00e7ues des exercices ant\u00e9rieurs": {}, + "Subventions d'exploitations re\u00e7ues de l'exercice": {} + }, + "Variation des stocks de produits": { + "Variation des stocks de biens produits": { + "Variation des stocks de produits finis": {}, + "Variation des stocks de produits interm\u00e9diaires": {}, + "Variation des stocks de produits r\u00e9siduels": {} + }, + "Variation des stocks de produits en cours": { + "Variation des stocks de biens produits en cours": {}, + "Variation des stocks de produits interm\u00e9diaires en cours": {}, + "Variation des stocks de produits r\u00e9siduels en cours": {} + }, + "Variation des stocks de services en cours": { + "Variation des stocks d'\u00e9tudes en cours": {}, + "Variation des stocks de prestations en cours": {}, + "Variation des stocks de travaux en cours": {} + } + }, + "Ventes de biens et services produits": { + "Rabais, remises et ristournes accord\u00e9s par l'entreprise": { + "R,R,R accord\u00e9es sur ventes au Maroc des biens produits": {}, + "R,R,R accord\u00e9es sur ventes au Maroc des services produits": {}, + "R,R,R accord\u00e9es sur ventes \u00e0\u00a0 l'\u00e9tranger des biens produits": {}, + "R,R,R accord\u00e9es sur ventes \u00e0\u00a0 l'\u00e9tranger des services produits": {}, + "Rabais, remises et ristournes accord\u00e9s sur ventes de B et S produits des exercices ant\u00e9rieurs": {} + }, + "Redevances pour brevets, marques, droits et valeurs similaires": {}, + "Ventes de biens et services produits des exercices ant\u00e9rieurs": {}, + "Ventes de biens produits au Maroc": { + "Ventes de produits finis": {}, + "Ventes de produits interm\u00e9diaires": {}, + "Ventes de produits r\u00e9siduels": {} + }, + "Ventes de biens produits \u00e0\u00a0 l'\u00e9tranger": { + "Ventes de produits finis": {}, + "Ventes de produits interm\u00e9diaires": {} + }, + "Ventes de produits accessoires": { + "Autres ventes et produits accessoires": {}, + "Bonis sur reprises d'emballages consign\u00e9s": {}, + "Commissions et courtages re\u00e7us": {}, + "Locations divers es re\u00e7ues": {}, + "Ports et frais accessoires factur\u00e9s": {}, + "Produits de services exploit\u00e9s dans l'int\u00e9r\u00eat du personnel": {} + }, + "Ventes de services produits au Maroc": { + "Etudes": {}, + "Prestations de services": {}, + "Travaux": {} + }, + "Ventes de services produits \u00e0\u00a0 l'\u00e9tranger": { + "Etudes": {}, + "Prestations de services": {}, + "Travaux": {} + } + }, + "Ventes de marchandises": { + "Rabais, remises et ristournes accord\u00e9s par l'entreprise": {}, + "Ventes de marchandises au Maroc": {}, + "Ventes de marchandises des exercices ant\u00e9rieurs": {}, + "Ventes de marchandises \u00e0\u00a0 l'\u00e9tranger": {} + } + }, + "PRODUITS FINANCIERS": { + "Gains de change": { + "Gains de change des exercices ant\u00e9rieurs": {}, + "Gains de change propres \u00e0\u00a0 l'exercice": {} + }, + "Int\u00e9r\u00eats et autres produits financiers": { + "Escomptes obtenus": {}, + "Int\u00e9r\u00eats et autres produits financiers des exercices ant\u00e9rieurs": {}, + "Int\u00e9r\u00eats et produits assimil\u00e9s": { + "Int\u00e9r\u00eats des pr\u00eats": {}, + "Revenus des autres cr\u00e9ances financi\u00e8res": {} + }, + "Produits nets sur cessions de titres et valeurs de placement": {}, + "Revenus des cr\u00e9ances rattach\u00e9es \u00e0\u00a0 des participations": {}, + "Revenus des titres et valeurs de placement": {} + }, + "Produits des titres de participation et des autres titres immobilis\u00e9s": { + "Produits des titres de participation et des autres titres immobilis\u00e9s des exercices ant\u00e9rieurs": {}, + "Revenus des titres de participation": {}, + "Revenus des titres immobilis\u00e9s": {} + }, + "Reprises financi\u00e8res, transferts de charges": { + "Reprise sur provisions pour d\u00e9pr\u00e9ciation des titres et valeurs de placement": {}, + "Reprises sur amortissements des primes de remboursement des obligations": {}, + "Reprises sur dotations financi\u00e8res des exercices ant\u00e9rieurs": {}, + "Reprises sur provisions pour d\u00e9pr\u00e9ciation des comptes de tr\u00e9sorerie": {}, + "Reprises sur provisions pour d\u00e9pr\u00e9ciation des immobilisations financi\u00e8res": {}, + "Reprises sur provisions pour risques et charges financi\u00e8res": {}, + "Transfert de charges financi\u00e8res": { + "Transfert - Autres charges financi\u00e8res": {}, + "Transfert - Charges d'int\u00e9r\u00eats": {}, + "Transfert - Pertes de change": {} + } + } + }, + "PRODUITS NON COURANTS": { + "Autres produits non courants": { + "Autres produits non courants des exercices ant\u00e9rieurs": {}, + "Dons, lib\u00e9ralit\u00e9s et lots re\u00e7us": { + "Dons": {}, + "Lib\u00e9ralit\u00e9s": {}, + "Lots": {} + }, + "D\u00e9gr\u00e8vement d'imp\u00f4ts (autres que l'imp\u00f4t sur les r\u00e9sultats)": {}, + "P\u00e9nalit\u00e9s et d\u00e9dits re\u00e7us": { + "D\u00e9dits re\u00e7us": {}, + "P\u00e9nalit\u00e9s re\u00e7ues sur march\u00e9s": {} + }, + "Rentr\u00e9es sur cr\u00e9ances sold\u00e9es": {} + }, + "Produits des cessions d'immobilisations": { + "Produits des cessions des immobilisations corporelles": {}, + "Produits des cessions des immobilisations des exercices ant\u00e9rieurs": {}, + "Produits des cessions des immobilisations financi\u00e8res (droits de propri\u00e9t\u00e9)": {}, + "Produits des cessions des immobilisations incorporelles": {} + }, + "Reprise sur subventions d'investissements": { + "Reprises sur subventions d'investissement de l'exercice": {}, + "Reprises sur subventions d'investissement des exercices ant\u00e9rieurs": {} + }, + "Reprises non courantes": { + "Reprises non courantes des exercices ant\u00e9rieurs.": {}, + "Reprises non courantes sur amortissements exceptionnels des immobilisations": { + "R,A,E des immobilisations corporelles": {}, + "R,A,E des immobilisations en non valeur": {}, + "R,A,E des immobilisations incorporelles": {} + }, + "Reprises non courantes sur provisions pour d\u00e9pr\u00e9ciation": { + "R,N,C sur provisions pour d\u00e9pr\u00e9ciation de l'actif circulant": {}, + "R,N,C sur provisions pour d\u00e9pr\u00e9ciation de l'actif immobilis\u00e9": {} + }, + "Reprises non courantes sur provisions pour risques et charges": { + "Reprises sur provisions pour risques et charges durables": {}, + "Reprises sur provisions pour risques et charges momentan\u00e9s": {} + }, + "Reprises non courantes sur provisions r\u00e9glement\u00e9es": { + "Reprises sur amortissements d\u00e9rogatoires": {}, + "Reprises sur plus-values en instance d'imposition": {}, + "Reprises sur provisions pour acquisition et construction de logements": {}, + "Reprises sur provisions pour investissements": {}, + "Reprises sur provisions pour reconstitution de gisements": {} + }, + "Transferts de charges non courantes": {} + }, + "Subventions d'\u00e9quilibre": { + "Subventions d'\u00e9quilibre re\u00e7ues de l'exercice": {}, + "Subventions d'\u00e9quilibre re\u00e7ues des exercices ant\u00e9rieurs": {} + } + } + } + }, + "COMPTES DE RESULTATS": { + "RESULTAT APRES IMPOTS": {}, + "RESULTAT AVANT IMPOTS": {}, + "RESULTAT COURANT": {}, + "RESULTAT D'EXPLOITATION": { + "Exc\u00e9dent brut d'exploitation": { + "Exc\u00e9dent brut d'exploitation (cr\u00e9diteur)": {}, + "Insuffisance brute d'exploitation (d\u00e9biteur)": {} + }, + "Marge brute": {}, + "R\u00e9sultat d'exploitation": {}, + "Valeur ajout\u00e9e": {} + }, + "RESULTAT FINANCIER": {}, + "RESULTAT NON COURANT": {} + }, + "name": "Plan_Comptable_Maroc", + "parent_id": null + } +} \ No newline at end of file diff --git a/erpnext/accounts/doctype/account/chart_of_accounts/mx_vauxoo_mx_chart_template.json b/erpnext/accounts/doctype/account/chart_of_accounts/mx_vauxoo_mx_chart_template.json new file mode 100644 index 0000000000..072ef61525 --- /dev/null +++ b/erpnext/accounts/doctype/account/chart_of_accounts/mx_vauxoo_mx_chart_template.json @@ -0,0 +1,564 @@ +{ + "country_code": "mx", + "name": "Plan de Cuentas para Mexico", + "tree": { + "ACTIVO": { 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COMPRA": {}, + "MERCANCIA VENDIDAS EN TRANSITO": {} + } + } + } + }, + "GASTOS": { + "GASTOS OPERATIVOS": { + "DEPRECIACION Y AMORTIZACION": { + "AMORTIZACION": { + "SEGUROS": {} + }, + "DEPRECIACION": { + "INMUEBLES": {}, + "LICENCIA Y SOFTWARE": {}, + "MAQUINARIAS Y EQUIPOS": {}, + "MEJORAS A PROPIEDAD": {}, + "MUEBLES Y ENSERES": {}, + "VEHICULOS": {} + } + }, + "GASTOS COMERCIALIZACION": { + "GASTOS DE DISTRIBUCION": { + "ACTIVIDADES REGIONALES": {}, + "CUENTAS INCOBRABLES NACIONALES": {}, + "DISTRIBUCION Y REPARTO LOCALES": {}, + "EVENTOS ESPECIALES": {}, + "MATERIALES PROMOCIONALES": {}, + "MEDIOS": {}, + "PATENTE INDUSTRIA Y COMERCIO": {}, + "PRODUCCION MATERIAL P.O.P.": {}, + "PROMOCIONES": {}, + "PUBLICIDAD": {}, + "TRANSPORTE Y FLETES": {} + } + }, + "GASTOS DE PERSONAL": { + "GASTOS PERSONAL": { + "BENEFICIOS ADIESTRAMIENTOS-CURSOS": {}, + "BENEFICIOS AYUDAS ESCOLARES": {}, + "BENEFICIOS BECAS": {}, + "BENEFICIOS COMEDOR": {}, + "BENEFICIOS SERVICIOS MEDICOS": {}, + 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LIMPIEZA": {}, + "VIATICOS DEDUCIBLES": {}, + "VIATICOS NO DEDUCIBLES": {} + } + } + } + }, + "INGRESOS": { + "INGRESOS OPERACIONALES": { + "INGRESOS OPERACIONALES": { + "DESCUENTOS Y DEVOLUCION EN VENTAS": { + "DESCUENTOS EN VENTAS": {}, + "DEVOLUCIONES EN VENTAS": {} + }, + "INGRESOS POR SERVICIOS": { + "INGRESOS POR SERVICIOS": {} + }, + "VENTAS": { + "VENTAS EXPORTACION": {}, + "VENTAS INMUEBLES": {}, + "VENTAS NACIONALES": {}, + "VENTAS NACIONALES AL DETAL": {} + } + } + } + }, + "OTROS INGRESOS (EGRESOS)": { + "EGRESOS": { + "GASTOS FINANCIEROS": { + "EGRESOS NO GRAVABLES": { + "IMPUESTOS A LAS TRANSACIONES FINANCIERAS": {} + }, + "GASTOS FINANCIEROS": { + "COMISIONES TICKET DE ALIMENTACION": {}, + "COMISIONES Y GASTOS BANCARIOS": {}, + "INTERESES BANCOS NACIONALES": {}, + "INTERESES POR FINANCIAMIENTOS": {}, + "OTROS EGRESOS": {} + }, + "OTROS EGRESOS": { + "AJUSTE DE A\u00d1OS ANTERIORES": {}, + "FLUCTUACION CAMBIARIA NO REALIZADAS": {}, + "INTERESES S/PRESTACIONES SOCIALES": 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+ "ISR RETENIDO ASIMILABLES": {}, + "ISR RETENIDO SALARIOS": {}, + "PASIVOS A CORTO PLAZO": {} + }, + "IVA TRASLADADO": { + "IVA POR TRASLADAR o COBRADO": {} + } + } + }, + "PASIVO A CORTO PLAZO": { + "ACUMULACIONES LABORALES": { + "APORTES EMPLEADOS": { + "APORTES EMPLEADOS": {}, + "FONDO DE AHORRO": {}, + "FONDO FIDEICOMISO": {} + } + }, + "DIVIDENDO POR PAGAR": { + "DIVIDENDO POR PAGAR": { + "DIVDENDO POR COBRAR NO COBRADOS": { + "account_type": "Receivable" + }, + "DIVIDENDO POR PAGAR VIGENTES": { + "account_type": "Payable" + } + } + }, + "DOCUMENTOS Y CUENTAS POR PAGAR": { + "COMPA\u00d1IAS AFILIADAS Y RELACIONADAS": {}, + "CUENTAS POR PAGAR ACCIONISTAS": { + "CUENTAS POR PAGAR SOCIOS": { + "account_type": "Payable" + } + }, + "PROVEEDORES EXTRANJEROS": {}, + "PROVEEDORES OCASIONALES": { + "CUENTAS POR PAGAR PROVEEDORES": { + "account_type": "Payable" + }, + "OTRAS CUENTAS POR PAGAR": { + "account_type": "Payable" + }, + "TARJETA DE CREDITO X": { + "account_type": "Payable" + } + } + }, + "GASTOS ACUMULADOS Y RETENCIONES POR PAGAR": { + "CONTRIBUCIONES PATRONAL": { + "APORTE EMPRESA": {} + }, + "OTRAS ACUMULACIONES": { + "ADELANTO DE CLIENTES": {}, + "ALQUILERES": {}, + "BONIFICACION ACCIDENTAL UNICA": {}, + "COMISIONES": {}, + "CONDOMINIOS": {}, + "CONVESION DE COMERCIALIZACION": {}, + "IMPUESTOS MUNICIPALES POR PAGAR": { + "account_type": "Payable" + }, + "IMPUESTOS POR PAGAR": { + "account_type": "Payable" + }, + "INTERESES S/PRESTACIONES SOCIALES": {}, + "NOMINA POR PAGAR": { + "account_type": "Payable" + }, + "PATENTE INDUSTRIA Y COMERCIO": {}, + "POLIZA DE SEGURO POR PAGAR": { + "account_type": "Payable" + }, + "PRESTACIONES SOCIALES": {}, + "PRIMA POR EFECIENCIA": {}, + "PROGRAMA DE ALIMENTACION": {}, + "PUBLICIDAD Y PROPAGANDA": {}, + "TARJETA CORPORATIVA": {}, + "UTILIDADES": {}, + "VACACIONES": {} + }, + "RETENCIONES E IMPUESTOS POR PAGAR": { + "IVA DEBITO FISCAL": {}, + "RETENCIONES ISR EMPLEADOS": {}, + "RETENCIONES ISR PROVEEDORES": {} + }, + "RETENCIONES VARIAS": { + "EMBARGO DE SUELDO": {}, + "PRESTAMOS SOBRE FIDEICOMISO": {}, + "SINDICATOS": {} + } + }, + "IMPUESTOS SOBRE LA RENTA POR PAGAR": { + "ISR ACUMULADOS GASTOS": { + "DECLARACION ESTIMADAS": {}, + "ISR ACUMULADOS GASTOS": {}, + "RAR AJUSTE INICIAL POR INFLACION": {} + } + }, + "PASIVOS FINACIEROS A CORTO PLAZO": { + "PASIVOS FINANCIEROS A CORTO PLAZO": { + "BANCO X": {} + } + }, + "RESERVAS": { + "RESERVAS": { + "RESERVAS FINANCIERAS": {}, + "RESERVAS FISCALES": {}, + "RESERVAS OPERATIVAS": {} + } + } + }, + "PASIVO A LARGO PLAZO": { + "ACUMULACIONES PARA INDEMNIZ. LABORALES": { + "ACUMULACIONES PARA INDEMNIZ.LABORALES": { + "INDEMNIZACIONES DOBLES": {}, + "INDEMNIZACIONES SENCILLAS": {} + } + }, + "OTROS PASIVOS A LARGO PLAZO": { + "OTROS PASIVOS A LARGO PLAZO": { + "OTROS PASIVOS A LARGO PLAZO": {} + } + }, + "PASIVOS FINANCIEROS A LARGO PLAZO": { + "PASIVOS FINANCIEROS A LARGO PLAZO": { + "PASIVOS FINANCIEROS A LARGO PLAZO": {} + } + }, + "PASIVOS INTERCOMPA\u00d1IAS": { + "PASIVOS INTERCOMPA\u00d1IAS": { + "PASIVOS INTERCOMPA\u00d1IAS": {} + } + } + } + }, + "name": "PLAN CONTABLE" + } +} \ No newline at end of file diff --git a/erpnext/accounts/doctype/account/chart_of_accounts/nl_l10nnl_chart_template.json b/erpnext/accounts/doctype/account/chart_of_accounts/nl_l10nnl_chart_template.json new file mode 100644 index 0000000000..fb38326eec --- /dev/null +++ b/erpnext/accounts/doctype/account/chart_of_accounts/nl_l10nnl_chart_template.json @@ -0,0 +1,705 @@ +{ + "country_code": "nl", + "name": "Nederlands Grootboekschema", + "tree": { + "FABRIKAGEREKENINGEN": {}, + "FINANCIELE REKENINGEN, KORTLOPENDE VORDERINGEN EN SCHULDEN": { + "KORTLOPENDE SCHULDEN": { + "Accountantskosten": {}, + "Af te dragen Btw-verlegd": { + "account_type": "Tax" + }, + "Afdracht loonheffing": {}, + "Btw af te dragen hoog": { + "account_type": "Tax" + }, + "Btw af te dragen laag": { + "account_type": "Tax" + }, + "Btw af te dragen overig": { + "account_type": "Tax" + }, + "Btw oude jaren": { + "account_type": "Tax" + }, + "Btw te vorderen hoog": { + "account_type": "Tax" + }, + "Btw te vorderen laag": { + "account_type": "Tax" + }, + "Btw te vorderen overig": { + "account_type": "Tax" + }, + "Btw-afdracht": { + "account_type": "Tax" + }, + "Crediteuren": { + "account_type": "Payable" + }, + "Dividend": {}, + "Dividendbelasting": {}, + "Energiekosten": {}, + "Investeringsaftrek": {}, + "Loonheffing": {}, + "Overige te betalen posten": {}, + "Pensioenpremies": {}, + "Premie WIR": {}, + "Rekening-courant inkoopvereniging": {}, + "Rente": {}, + "Sociale lasten": {}, + "Tanti\u00e8mes": {}, + "Te vorderen Btw-verlegd": { + "account_type": "Tax" + }, + "Telefoon/telefax": {}, + "Termijnen onderh. werk": {}, + "Vakantiedagen": {}, + "Vakantiegeld": {}, + "Vakantiezegels": {}, + "Vennootschapsbelasting": {}, + "Vooruit ontvangen bedr.": {} + }, + "LIQUIDE MIDDELEN": { + "ABN-AMRO bank": { + "account_type": "Cash" + }, + "BIZNER bank": { + "account_type": "Cash" + }, + "Bankbetaalkaarten": {}, + "Effecten": {}, + "Girobetaalkaarten": {}, + "Kas": { + "account_type": "Cash" + }, + "Kas valuta": { + "account_type": "Cash" + }, + "Kleine kas": { + "account_type": "Cash" + }, + "Kruisposten": {}, + "Postbank": { + "account_type": "Cash" + }, + "RABO bank": { + "account_type": "Cash" + } + }, + "VORDERINGEN": { + "Debiteuren": { + "account_type": "Receivable" + }, + "Dubieuze debiteuren": {}, + "Overige vorderingen": {}, + "Rekening-courant directie": {}, + "Te ontvangen ziekengeld": {}, + "Voorschotten personeel": {}, + "Vooruitbetaalde kosten": {}, + "Voorziening dubieuze debiteuren": {} + } + }, + "INDIRECTE KOSTEN": {}, + "KOSTENREKENINGEN": { + "AFSCHRIJVINGEN": { + "Aanhangwagens": {}, + "Aankoopkosten": {}, + "Aanloopkosten": {}, + "Auteursrechten": {}, + "Bedrijfsgebouwen": {}, + "Bedrijfsinventaris": {}, + "Drankvergunningen": {}, + "Fabrieksinventaris": {}, + "Gebouwen": {}, + "Gereedschappen": {}, + "Goodwill": {}, + "Grondverbetering": {}, + "Heftrucks": {}, + "Kantine-inventaris": {}, + "Kantoorinventaris": {}, + "Kantoormachines": {}, + "Licenties": {}, + "Machines": {}, + "Magazijninventaris": {}, + "Octrooien": {}, + "Ontwikkelingskosten": {}, + "Pachtersinvestering": {}, + "Parkeerplaats": {}, + "Personenauto's": {}, + "Rijwielen en bromfietsen": {}, + "Tonnagevergunningen": {}, + "Verbouwingen": {}, + "Vergunningen": {}, + "Voorraadverschillen": {}, + "Vrachtauto's": {}, + "Winkels": {}, + "Woon-winkelhuis": {} + }, + "ALGEMENE KOSTEN": { + "Accountantskosten": {}, + "Advieskosten": {}, + "Assuranties": {}, + "Bankkosten": {}, + "Juridische kosten": {}, + "Overige algemene kosten": {}, + "Toev. Ass. eigen risico": {} + }, + "BEDRIJFSKOSTEN": { + "Assuranties": {}, + "Energie (krachtstroom)": {}, + "Gereedschappen": {}, + "Hulpmaterialen": {}, + "Huur inventaris": {}, + "Huur machines": {}, + "Leasing invent.operational": {}, + "Leasing mach. operational": {}, + "Onderhoud inventaris": {}, + "Onderhoud machines": {}, + "Ophalen/vervoer afval": {}, + "Overige bedrijfskosten": {} + }, + "FINANCIERINGSKOSTEN": { + "Overige rentebaten": {}, + "Overige rentelasten": {}, + "Rente bankkrediet": {}, + "Rente huurkoopcontracten": {}, + "Rente hypotheek": {}, + "Rente leasecontracten": {}, + "Rente lening o/g": {}, + "Rente lening u/g": {} + }, + "HUISVESTINGSKOSTEN": { + "Assurantie onroerend goed": {}, + "Belastingen onr. Goed": {}, + "Energiekosten": {}, + "Groot onderhoud onr. Goed": {}, + "Huur": {}, + "Huurwaarde woongedeelte": {}, + "Onderhoud onroerend goed": {}, + "Ontvangen huren": {}, + "Overige huisvestingskosten": {}, + "Pacht": {}, + "Schoonmaakkosten": {}, + "Toevoeging egalisatieres. Groot onderhoud": {} + }, + "KANTOORKOSTEN": { + "Administratiekosten": {}, + "Contributies/abonnementen": {}, + "Huur kantoorapparatuur": {}, + "Internetaansluiting": {}, + "Kantoorbenodigdh./drukw.": {}, + "Onderhoud kantoorinvent.": {}, + "Overige kantoorkosten": {}, + "Porti": {}, + "Telefoon/telefax": {} + }, + "OVERIGE BATEN EN LASTEN": { + "Betaalde schadevergoed.": {}, + "Boekverlies vaste activa": {}, + "Boekwinst van vaste activa": {}, + "K.O. regeling OB": {}, + "Kasverschillen": {}, + "Kosten loonbelasting": {}, + "Kosten omzetbelasting": {}, + "Nadelige koersverschillen": {}, + "Naheffing bedrijfsver.": {}, + "Ontvangen schadevergoed.": {}, + "Overige baten": {}, + "Overige lasten": {}, + "Voordelige koersverschil.": {} + }, + "PERSONEELSKOSTEN": { + "Autokostenvergoeding": {}, + "Bedrijfskleding": {}, + "Belastingvrije uitkeringen": {}, + "Bijzondere beloningen": {}, + "Congressen, seminars en symposia": {}, + "Gereedschapsgeld": {}, + "Geschenken personeel": {}, + "Gratificaties": {}, + "Inhouding pensioenpremies": {}, + "Inhouding sociale lasten": {}, + "Kantinekosten": {}, + "Lonen en salarissen": {}, + "Loonwerk": {}, + "Managementvergoedingen": {}, + "Opleidingskosten": {}, + "Oprenting stamrechtverpl.": {}, + "Overhevelingstoeslag": {}, + "Overige kostenverg.": {}, + "Overige personeelskosten": {}, + "Overige uitkeringen": {}, + "Pensioenpremies": {}, + "Provisie": {}, + "Reiskosten": {}, + "Rijwielvergoeding": {}, + "Sociale lasten": {}, + "Tanti\u00e8mes": {}, + "Thuiswerkers": {}, + "Toev. Backservice pens.verpl.": {}, + "Toevoeging pensioenverpl.": {}, + "Uitkering ziekengeld": {}, + "Uitzendkrachten": {}, + "Vakantiebonnen": {}, + "Vakantiegeld": {}, + "Vergoeding studiekosten": {}, + "Wervingskosten personeel": {} + }, + "VERKOOPKOSTEN": { + "Advertenties": {}, + "Afschrijving dubieuze deb.": {}, + "Beurskosten": {}, + "Etalagekosten": {}, + "Exportkosten": {}, + "Kascorrecties": {}, + "Overige verkoopkosten": {}, + "Provisie": {}, + "Reclame": {}, + "Reis en verblijfkosten": {}, + "Relatiegeschenken": {}, + "Representatiekosten": {}, + "Uitgaande vrachten": {}, + "Veilingkosten": {}, + "Verpakkingsmateriaal": {}, + "Websitekosten": {} + }, + "VERVOERSKOSTEN": { + "Assuranties auto's": {}, + "Brandstoffen": {}, + "Leasing auto's": {}, + "Onderhoud personenauto's": {}, + "Onderhoud vrachtauto's": {}, + "Overige vervoerskosten": {}, + "Priv\u00e9-gebruik auto's": {}, + "Wegenbelasting": {} + } + }, + "OVERIGE RESULTATEN": { + "Memoriaal": { + "account_type": "Cash" + }, + "Opbrengsten deelnemingen": {}, + "Reorganisatiekosten": {}, + "Verlies verkoop deelnem.": {}, + "Voorz. Verlies deelnem.": {}, + "Vpb bijzonder resultaat": {}, + "Vpb normaal resultaat": {}, + "Winst": {}, + "Winst bij verkoop deelnem.": {} + }, + "TUSSENREKENINGEN": { + "Betaalwijze cadeaubonnen": { + "account_type": "Cash" + }, + "Betaalwijze chipknip": { + "account_type": "Cash" + }, + "Betaalwijze contant": { + "account_type": "Cash" + }, + "Betaalwijze pin": { + "account_type": "Cash" + }, + "Inkopen Nederland hoog": { + "account_type": "Cash" + }, + "Inkopen Nederland laag": { + "account_type": "Cash" + }, + "Inkopen Nederland onbelast": { + "account_type": "Cash" + }, + "Inkopen Nederland overig": { + "account_type": "Cash" + }, + "Inkopen Nederland verlegd": { + "account_type": "Cash" + }, + "Inkopen binnen EU hoog": { + "account_type": "Cash" + }, + "Inkopen binnen EU laag": { + "account_type": "Cash" + }, + "Inkopen binnen EU overig": { + "account_type": "Cash" + }, + "Inkopen buiten EU hoog": { + "account_type": "Cash" + }, + "Inkopen buiten EU laag": { + "account_type": "Cash" + }, + "Inkopen buiten EU overig": { + "account_type": "Cash" + }, + "Kassa 1": { + "account_type": "Cash" + }, + "Kassa 2": { + "account_type": "Cash" + }, + "Netto lonen": { + "account_type": "Cash" + }, + "Tegenrekening Inkopen": { + "account_type": "Cash" + }, + "Tussenrek. autom. betalingen": { + "account_type": "Cash" + }, + "Tussenrek. autom. loonbetalingen": { + "account_type": "Cash" + }, + "Tussenrek. cadeaubonbetalingen": { + "account_type": "Cash" + }, + "Tussenrekening balans": { + "account_type": "Cash" + }, + "Tussenrekening chipknip": { + "account_type": "Cash" + }, + "Tussenrekening correcties": { + "account_type": "Cash" + }, + "Tussenrekening pin": { + "account_type": "Cash" + }, + "Vraagposten": { + "account_type": "Cash" + } + }, + "VASTE ACTIVA, EIGEN VERMOGEN, LANGLOPEND VREEMD VERMOGEN EN VOORZIENINGEN": { + "EIGEN VERMOGEN": { + "Aandelenkapitaal": { + "account_type": "Equity" + }, + "Assuranties": { + "account_type": "Equity" + }, + "Buitengewone lasten": { + "account_type": "Equity" + }, + "Giften": { + "account_type": "Equity" + }, + "Huishoudgeld": { + "account_type": "Equity" + }, + "Inkomstenbelasting": { + "account_type": "Equity" + }, + "Kapitaal": { + "account_type": "Equity" + }, + "Overige persoonlijke verplichtingen": { + "account_type": "Equity" + }, + "Overige priv\u00e9-uitgaven": { + "account_type": "Equity" + }, + "Overige reserves": { + "account_type": "Equity" + }, + "Premie lijfrenteverzekeringen": { + "account_type": "Equity" + }, + "Premie volksverzekeringen": { + "account_type": "Equity" + }, + "Priv\u00e9-gebruik": { + "account_type": "Equity" + }, + "Priv\u00e9-opnamen/stortingen": { + "account_type": "Equity" + }, + "Vermogensbelasting": { + "account_type": "Equity" + }, + "WAO en ziekengeldverzekeringen": { + "account_type": "Equity" + }, + "Wettelijke reserves": { + "account_type": "Equity" + } + }, + "FINANCIELE VASTE ACTIVA EN LANGLOPENDE VORDERINGEN": { + "FINANCIELE VASTE ACTIVA": { + "Aandeel inkoopcombinatie": {}, + "Meerderheidsdeelnemingen": {}, + "Minderheidsdeelnemingen": {} + }, + "LANGLOPENDE VORDERINGEN": { + "Financieringskosten": {}, + "Financieringskosten huurkoop": {}, + "Hypotheken u/g 1": {}, + "Hypotheken u/g 2": {}, + "Hypotheken u/g 3": {}, + "Leningen u/g 1": {}, + "Leningen u/g 2": {}, + "Leningen u/g 3": {}, + "Leningen u/g 4": {}, + "Leningen u/g 5": {}, + "Vorderingen op deelnemingen": {}, + "Waarborgsommen": {} + } + }, + "IMMATERIELE ACTIVA": { + "Aanschafwaarde Aanloopkosten": {}, + "Aanschafwaarde Auteursrechten": {}, + "Aanschafwaarde Drankvergunningen": {}, + "Aanschafwaarde Goodwill": {}, + "Aanschafwaarde Octrooien": {}, + "Aanschafwaarde Ontwikkelingskosten": {}, + "Aanschafwaarde Tonnagevergunningen": {}, + "Aanschafwaarde Vergunningen": {}, + "Afschrijving Aanloopkosten": {}, + "Afschrijving Auteursrechten": {}, + "Afschrijving Drankvergunningen": {}, + "Afschrijving Goodwill": {}, + "Afschrijving Licenties": {}, + "Afschrijving Octrooien": {}, + "Afschrijving Ontwikkelingskosten": {}, + "Afschrijving Tonnagevergunningen": {}, + "Afschrijving Vergunningen": {} + }, + "LANGLOPENDE SCHULDEN EN AFLOSSINGEN": { + "AFLOSSINGEN": { + "Huurkoopverplichtingen": {}, + "Hypotheek o/g 1": {}, + "Hypotheek o/g 2": {}, + "Hypotheek o/g 3": {}, + "Hypotheek o/g 4": {}, + "Hypotheek o/g 5": {}, + "Lease-verplichtingen": {} + }, + "LANGLOPENDE SCHULDEN": { + "Huurkoopverplichtingen": {}, + "Hypotheken o/g 1": {}, + "Hypotheken o/g 2": {}, + "Hypotheken o/g 3": {}, + "Hypotheken o/g 4": {}, + "Hypotheken o/g 5": {}, + "Lease-verplichtingen": {}, + "Leningen o/g 1": {}, + "Leningen o/g 2": {}, + "Leningen o/g 3": {}, + "Leningen o/g 4": {}, + "Leningen o/g 5": {}, + "Rekening-courant directie": {} + } + }, + "MACHINES EN INVENTARIS": { + "INVENTARIS": { + "Aanschafwaarde Bedrijfsinventaris": {}, + "Aanschafwaarde Fabrieksinventaris": {}, + "Aanschafwaarde Gereedschappen": {}, + "Aanschafwaarde Kantine-inventaris": {}, + "Aanschafwaarde Kantoorinventaris": {}, + "Aanschafwaarde Kantoormachines": {}, + "Aanschafwaarde Magazijninventaris": {}, + "Afschrijving Bedrijfsinventaris": {}, + "Afschrijving Fabrieksinventaris": {}, + "Afschrijving Gereedschappen": {}, + "Afschrijving Kantine-inventaris": {}, + "Afschrijving Kantoorinventaris": {}, + "Afschrijving Kantoormachines": {}, + "Afschrijving Magazijninventaris": {} + }, + "MACHINES": { + "Aanschafwaarde Machines 1": {}, + "Aanschafwaarde Machines 2": {}, + "Aanschafwaarde Machines 3": {}, + "Aanschafwaarde Machines 4": {}, + "Aanschafwaarde Machines 5": {}, + "Afschrijving Machines 1": {}, + "Afschrijving Machines 2": {}, + "Afschrijving Machines 3": {}, + "Afschrijving Machines 4": {}, + "Afschrijving Machines 5": {} + } + }, + "ONROERENDE GOEDEREN": { + "Aanschafwaarde Aanloopkosten": {}, + "Aanschafwaarde Bedrijfsgebouwen": {}, + "Aanschafwaarde Gebouwen": {}, + "Aanschafwaarde Grondverbetering": {}, + "Aanschafwaarde Landerijen": {}, + "Aanschafwaarde Ondergrond gebouwen": {}, + "Aanschafwaarde Pachtersinvesteringen": {}, + "Aanschafwaarde Parkeerplaats": {}, + "Aanschafwaarde Verbouwingen": {}, + "Aanschafwaarde Winkels": {}, + "Aanschafwaarde Woon-winkelhuis": {}, + "Afschrijving Aanloopkosten": {}, + "Afschrijving Bedrijfsgebouwen": {}, + "Afschrijving Gebouwen": {}, + "Afschrijving Grondverbetering": {}, + "Afschrijving Pachtersinvesteringen": {}, + "Afschrijving Parkeerplaats": {}, + "Afschrijving Verbouwingen": {}, + "Afschrijving Winkels": {}, + "Afschrijving Woon-winkelhuis": {} + }, + "VERVOERMIDDELEN": { + "Aanschafwaarde Aanhangwagens": {}, + "Aanschafwaarde Heftrucks": {}, + "Aanschafwaarde Personenauto's": {}, + "Aanschafwaarde Rijwielen en bromfietsen": {}, + "Aanschafwaarde Vrachtauto's": {}, + "Afschrijving Aanhangwagens": {}, + "Afschrijving Heftrucks": {}, + "Afschrijving Personenauto's": {}, + "Afschrijving Rijwielen en bromfietsen": {}, + "Afschrijving Vrachtauto's": {} + }, + "VOORZIENINGEN": { + "Assurantie eigen risico": { + "account_type": "Equity" + }, + "Backservice pensioenverpl.": { + "account_type": "Equity" + }, + "Egalisatierekening WIR": { + "account_type": "Equity" + }, + "Egalisatieres. grootonderh.": { + "account_type": "Equity" + }, + "Garantieverplichtingen": { + "account_type": "Equity" + }, + "Latente belastingverpl.": { + "account_type": "Equity" + }, + "Pens.voorz. eigen beheer": { + "account_type": "Equity" + }, + "Pensioenverplichtingen": { + "account_type": "Equity" + }, + "Stamrechtverplichtingen": { + "account_type": "Equity" + }, + "Vervangingsreserve": { + "account_type": "Equity" + }, + "Voorziening deelnemingen": { + "account_type": "Equity" + } + } + }, + "VERKOOPRESULTATEN": { + "Diensten fabric. 0% niet-EU": {}, + "Diensten fabricage 0% EU": {}, + "Diensten fabricage hoog": {}, + "Diensten fabricage laag": {}, + "Diensten fabricage overig": {}, + "Diensten handel 0% EU": {}, + "Diensten handel 0% niet-EU": {}, + "Diensten handel hoog tarief": {}, + "Diensten handel laag tarief": {}, + "Verkopen Fabric. 0% niet-EU": {}, + "Verkopen Handel 0% niet-EU": {}, + "Verkopen fabric. 0 % EU": {}, + "Verkopen fabricage hoog": {}, + "Verkopen fabricage laag": {}, + "Verkopen fabricage overig": {}, + "Verkopen handel 0% EU": {}, + "Verkopen handel hoog": {}, + "Verkopen handel laag": {}, + "Verkopen handel overig": {}, + "Verleende Kredietbep. fabricage": {}, + "Verleende Kredietbep. handel": {} + }, + "VOORRAAD GEREED PRODUCT EN ONDERHANDEN WERK": { + "Betalingskort. crediteuren": {}, + "Garantiekosten": {}, + "Hulpmaterialen": {}, + "Inkomende vrachten": {}, + "Inkoop import buiten EU hoog": {}, + "Inkoop import buiten EU laag": {}, + "Inkoop import buiten EU overig": {}, + "Inkoopbonussen": {}, + "Inkoopkosten": {}, + "Inkoopprovisie": {}, + "Inkopen BTW verlegd": {}, + "Inkopen EU hoog tarief": {}, + "Inkopen EU laag tarief": {}, + "Inkopen EU overig": {}, + "Inkopen hoog": {}, + "Inkopen laag": {}, + "Inkopen nul": {}, + "Inkopen overig": {}, + "Invoerkosten": {}, + "Kosten inkoopvereniging": {}, + "Kostprijs omzet grondstoffen": {}, + "Kostprijs omzet handelsgoederen": {}, + "Onttrekking uitgev.garantie": {}, + "Priv\u00e9-gebruik goederen": {}, + "Tegenrekening inkoop": {}, + "Toev. Voorz. incour. grondst.": {}, + "Toevoeging garantieverpl.": {}, + "Toevoeging voorz. incour. handelsgoed.": {}, + "Uitbesteed werk": {}, + "Voorz. Incourourant grondst.": {}, + "Voorz.incour. handelsgoed.": {} + }, + "VOORRAAD GRONDSTOFFEN, HULPMATERIALEN EN HANDELSGOEDEREN": { + "Emballage": { + "account_type": "Cash" + }, + "Gereed product 1": { + "account_type": "Cash" + }, + "Gereed product 2": { + "account_type": "Cash" + }, + "Goederen 1": { + "account_type": "Cash" + }, + "Goederen 2": { + "account_type": "Cash" + }, + "Goederen in consignatie": { + "account_type": "Cash" + }, + "Goederen onderweg": { + "account_type": "Cash" + }, + "Grondstoffen 1": { + "account_type": "Cash" + }, + "Grondstoffen 2": { + "account_type": "Cash" + }, + "Halffabrikaten 1": { + "account_type": "Cash" + }, + "Halffabrikaten 2": { + "account_type": "Cash" + }, + "Hulpstoffen 1": { + "account_type": "Cash" + }, + "Hulpstoffen 2": { + "account_type": "Cash" + }, + "Kantoorbenodigdheden": { + "account_type": "Cash" + }, + "Onderhanden werk": { + "account_type": "Cash" + }, + "Verpakkingsmateriaal": { + "account_type": "Cash" + }, + "Zegels": { + "account_type": "Cash" + } + }, + "name": "NEDERLANDS STANDAARD GROOTBOEKSCHEMA" + } +} \ No newline at end of file diff --git a/erpnext/accounts/doctype/account/chart_of_accounts/pa_l10npa_chart_template.json b/erpnext/accounts/doctype/account/chart_of_accounts/pa_l10npa_chart_template.json new file mode 100644 index 0000000000..46f251e6b3 --- /dev/null +++ b/erpnext/accounts/doctype/account/chart_of_accounts/pa_l10npa_chart_template.json @@ -0,0 +1,230 @@ +{ + "country_code": "pa", + "name": "Panam\u00e1 - Plan de Cuentas", + "tree": { + "Balance General": { + "ACTIVOS": { + "Activo Fijo": { + "Activo Fijo / (-) Depreciaci\u00f3n Acumulada": {}, + "Activo Fijo / Equipos": {}, + "Activo Fijo / Inmuebles": {}, + "Activo Fijo / Maquinaria": {}, + "Activo Fijo / Material Rodante Motorizado": {} + }, + "Activo Intangible": { + "Activo Intangible / (-) Amortizaci\u00f3n Acumulada": {}, + "Activo Intangible / Concesiones y Franquicias": {}, + "Activo Intangible / Derecho de Llaves": {}, + "Activo Intangible / Marcas y Patentes de Invenci\u00f3n": {} + }, + "Caja y Bancos": { + "Caja y Bancos - Bancos": { + "Caja y Bancos.../ BCO. CTA CTE PAB": { + "account_type": "Bank" + } + }, + "Caja y Bancos - Caja": { + "Caja y Bancos - Caja / efectivo PAB": { + "account_type": "Cash" + } + }, + "Caja y Bancos - Fondos fijos": { + "Caja y Bancos - Fondos fijos / caja menuda 01 PAB": { + "account_type": "Cash" + } + }, + "Caja y Bancos - Moneda Extranjera": { + "Caja y Bancos - Caja / efectivo USD": { + "account_type": "Cash" + } + }, + "Caja y Bancos - Recaudaciones a Depositar ": { + "account_type": "Bank" + }, + "Caja y Bancos - Valores a Depositar ": { + "account_type": "Bank" + } + }, + "Cuentas por Cobrar": { + "Cuentas por Cobrar / (-) Previsi\u00f3n para Incobrables": { + "account_type": "Receivable" + }, + "Cuentas por Cobrar / Deudores Morosos": { + "account_type": "Receivable" + }, + "Cuentas por Cobrar / Deudores Varios": { + "account_type": "Receivable" + }, + "Cuentas por Cobrar / Deudores en Gesti\u00f3n Judicial": { + "account_type": "Receivable" + }, + "Cuentas por Cobrar / Deudores por Ventas": { + "account_type": "Receivable" + } + }, + "Inventarios": { + "(-) Previsi\u00f3n para Desvalorizaci\u00f3n de Inventarios": {}, + "Inventarios - Mercancias": { + "Inventarios - Mercancias / Categoria de productos 01": {} + }, + "Inventarios - Mercancias en Tr\u00e1nsito": {}, + "Materiales Varios ": {}, + "Materias primas": {}, + "Productos Elaborados": {}, + "Productos en Curso de Elaboraci\u00f3n": {} + }, + "Inversiones Financieras": { + "Inversiones / (-) Previsi\u00f3n para Devalorizaci\u00f3n de Acciones": {}, + "Inversiones / Acciones Permanentes": {}, + "Inversiones / Acciones Transitorias": {}, + "Inversiones / T\u00edtulos P\u00fablicos": {} + }, + "Otras Cuentas por Cobrar": { + "Otras Cuentas por Cobrar / (-) Intereses (+) a Devengar": {}, + "Otras Cuentas por Cobrar / (-) Previsi\u00f3n para Descuentos": {}, + "Otras Cuentas por Cobrar / Accionistas": {}, + "Otras Cuentas por Cobrar / Alquileres Pagados por Adelantado": {}, + "Otras Cuentas por Cobrar / Anticipo al Personal": {}, + "Otras Cuentas por Cobrar / Anticipo de Impuestos": {}, + "Otras Cuentas por Cobrar / Anticipos a Proveedores": {}, + "Otras Cuentas por Cobrar / Intereses Pagados por Adelantado": {}, + "Otras Cuentas por Cobrar / Pr\u00e9stamos otorgados": {} + } + }, + "PASIVOS": { + "Cuentas por Pagar": { + "Cuentas por Pagar / (-) Intereses a Devengar por Compras al Cr\u00e9dito": { + "account_type": "Payable" + }, + "Cuentas por Pagar / Anticipos de Clientes": { + "account_type": "Payable" + }, + "Cuentas por Pagar / Proveedores": { + "account_type": "Payable" + } + }, + "Impuestos por Pagar": { + "Impuestos por Pagar / ITBMS a Pagar": {}, + "Impuestos por Pagar / Impuesto sobre la Renta a Pagar": {} + }, + "Otras Cuentas por Pagar": { + "Otras Cuentas por Pagar / Acreedores Varios": {}, + "Otras Cuentas por Pagar / Cobros por Adelantado": {}, + "Otras Cuentas por Pagar / Dividendos a Pagar": {}, + "Otras Cuentas por Pagar / Honorarios Directores y S\u00edndicos a Pagar": {} + }, + "Pasivo Circulante": { + "Pasivo Circulante / Adelantos en Cuenta Corriente": {}, + "Pasivo Circulante / Debentures Emitidos": {}, + "Pasivo Circulante / Intereses a Pagar": {}, + "Pasivo Circulante / Obligaciones a Pagar": {}, + "Pasivo Circulante / Prestamos": {} + }, + "Provisiones": { + "Provisiones / Previsi\u00f3n Indemnizaci\u00f3n por Despidos": {}, + "Provisiones / Previsi\u00f3n para Garant\u00edas por Service": {}, + "Provisiones / Previsi\u00f3n para juicios Pendientes": {} + }, + "Salarios por Pagar": { + "Salarios por Pagar / Cargas Sociales a Pagar": {}, + "Salarios por Pagar / Provisi\u00f3n para Sueldo Anual Complementario": {}, + "Salarios por Pagar / Retenciones a Depositar": {}, + "Salarios por Pagar / Sueldos a Pagar": {} + } + }, + "PATRIMONIO": { + "Ajustes al Patrimonio": { + "Ajustes al Patrimonio / Revaluo T\u00e9cnico de Activo Fijo": {} + }, + "Aportes No Capitalizados": { + "Aportes No Capitalizados / Aportes Irrevocables Futura Suscripci\u00f3n de Acciones": {}, + "Aportes No Capitalizados / Primas de Emsi\u00f3n": {} + }, + "Capital": { + "Capital / (-) Descuento de Emisi\u00f3n de Acciones": {}, + "Capital / Acciones en Circulaci\u00f3n": {}, + "Capital / Capital Propio": {}, + "Capital / Dividendos a Distribuir en Acciones": {} + }, + "Futuras Eventualidades": { + "Reserva Estatutaria": {}, + "Reserva Facultativa": {}, + "Reserva Legal": {}, + "Reserva para Renovaci\u00f3n de Activo Fijo": {} + }, + "Resultados No Asignados": { + "Resultado del Ejercicio": {}, + "Resultados Acumulados": {}, + "Resultados Acumulados del Ejercicio Anterior": {}, + "Utilidades y P\u00e9rdidas del Ejercicio": {} + } + } + }, + "Cuentas de Orden": { + "CUENTAS DE ORDEN ACREEDORAS": { + "Acreedor por Documentos Descontados": {}, + "Acreedor por Garant\u00edas Otorgadas": {}, + "Comitente por Mercaderias Recibidas en Consignaci\u00f3n": {} + }, + "CUENTAS DE ORDEN DEUDORAS": { + "Dep\u00f3sito de Valores Recibos en Garant\u00eda": {}, + "Documentos Descontados": {}, + "Documentos Endosados": {}, + "Garantias Otorgadas": {}, + "Mercaderias Recibidas en Consignaci\u00f3n": {} + } + }, + "Estado de Resultado": { + "COSTOS": { + "Compras": { + "Compras - Categoria de productos 01": {} + }, + "Costo de Venta": { + "Costo de Venta - Categoria de productos 01": {} + }, + "Costos de Producci\u00f3n": {}, + "Gastos de Administraci\u00f3n": {}, + "Gastos de Comercializaci\u00f3n": {} + }, + "GASTOS": { + "Gastos No Operativos": { + "Donaciones Cedidas, Otorgadas": {}, + "Gastos en Siniestros": {}, + "P\u00e9rdida Venta Activo Fijo": {} + }, + "Gastos Operativos": { + "Gastos Bancarios": {}, + "Gastos de Publicidad y Propaganda": {}, + "Gastos en Amortizaci\u00f3n": {}, + "Gastos en Cargas Sociales": {}, + "Gastos en Depreciaci\u00f3n de Activo Fijo": {}, + "Gastos en Impuestos": {}, + "Gastos en Salarios": {}, + "Gastos en Servicios P\u00fablicos": {} + } + }, + "INGRESOS": { + "Ingresos No Operativos": { + "Donaciones obtenidas, ganandas, percibidas": {}, + "Ganancia Venta Inversiones Permanentes": {}, + "Ganancia Venta de Activo Fijo": {}, + "Recupero de Deudores Incobrables": {}, + "Recupero de Rezagos": {} + }, + "Ingresos Operativos": { + "Alquileres gananados, obtenidos, percibidos": {}, + "Comisiones gananados, obtenidos, percibidos": {}, + "Descuentos gananados, obtenidos, percibidos": {}, + "Ganancia Venta de Acciones": {}, + "Honorarios gananados, obtenidos, percibidos": {}, + "Interese sobre Inversiones": {}, + "Intereses gananados, obtenidos, percibidos": {}, + "Ventas": { + "Ventas - Categoria de productos 01": {} + } + } + } + }, + "name": "Panam\u00e1" + } +} \ No newline at end of file diff --git a/erpnext/accounts/doctype/account/chart_of_accounts/pe_pe_chart_template.json b/erpnext/accounts/doctype/account/chart_of_accounts/pe_pe_chart_template.json new file mode 100644 index 0000000000..29e1f7e9b3 --- /dev/null +++ b/erpnext/accounts/doctype/account/chart_of_accounts/pe_pe_chart_template.json @@ -0,0 +1,2710 @@ +{ + "country_code": "pe", + "name": "Peru - Plan de Cuentas 2011", + "tree": { + "Cuentas de Balance": { + "Acciones de inversi\u00f3n ": { + "Acciones de inversi\u00f3n - Acciones de inversi\u00f3n ": {}, + "Acciones de inversi\u00f3n - Acciones de inversi\u00f3n en tesorer\u00eda ": {} + }, + "Activo diferido ": { + "Activo diferido - Impuesto a la renta diferido": { + "Activo diferido - Impuesto a la renta diferido, impuesto a la renta diferido, patrimonio ": {}, + "Activo diferido - Impuesto a la renta diferido, impuesto a la renta diferido, resultados ": {} + }, + "Activo diferido - Intereses diferidos ": { + "Activo diferido - Intereses diferidos / intereses no devengados en medici\u00f3n a valor descontado": {}, + "Activo diferido - Intereses diferidos / intereses no devengados en transacciones con terceros ": {} + }, + "Activo diferido - Participaciones de los trabajadores diferidas ": { + "Activo diferido - Participaciones de los trabajadores .../ participaciones de los trabajadores diferidas, patrimonio ": {}, + "Activo diferido - Participaciones de los trabajadores .../ participaciones de los trabajadores diferidas, resultados ": {} + } + }, + "Activos adquiridos en arrendamiento financiero ": { + "Activos adquiridos en arrendamiento financiero - Inmuebles, maquinaria y equipo ": { + "Activos adquiridos ...- Inmuebles, maquinaria y equipo / edificaciones ": {}, + "Activos adquiridos ...- Inmuebles, maquinaria y equipo / equipo de transporte": {}, + "Activos adquiridos ...- Inmuebles, maquinaria y equipo / equipos diversos ": {}, + "Activos adquiridos ...- Inmuebles, maquinaria y equipo / herramientas y unidades de reemplazo ": {}, + "Activos adquiridos ...- Inmuebles, maquinaria y equipo / maquinarias y equipos de explotaci\u00f3n ": {}, + "Activos adquiridos ...- Inmuebles, maquinaria y equipo / muebles y enseres": {}, + "Activos adquiridos ...- Inmuebles, maquinaria y equipo / terrenos": {} + }, + "Activos adquiridos en arrendamiento financiero - Inversiones inmobiliarias ": { + "Activos adquiridos ...- Inversiones inmobiliarias / edificaciones": {}, + "Activos adquiridos ...- Inversiones inmobiliarias / terrenos ": {} + } + }, + "Activos biol\u00f3gicos ": { + "Activos biol\u00f3gicos - Activos biol\u00f3gicos en desarrollo ": { + "Activos ...- Activos biol\u00f3gicos en desarrollo / de origen animal": { + "Activos ...- Activos biol\u00f3gicos en desarrollo / de origen animal, costo": {}, + "Activos ...- Activos biol\u00f3gicos en desarrollo / de origen animal, costo de financiaci\u00f3n ": {}, + "Activos ...- Activos biol\u00f3gicos en desarrollo / de origen animal, valor razonable ": {} + }, + "Activos ...- Activos biol\u00f3gicos en desarrollo / de origen vegetal ": { + "Activos ...- Activos biol\u00f3gicos en desarrollo / de origen vegetal, costo": {}, + "Activos ...- Activos biol\u00f3gicos en desarrollo / de origen vegetal, costo de financiaci\u00f3n ": {}, + "Activos ...- Activos biol\u00f3gicos en desarrollo / de origen vegetal, valor razonable": {} + } + }, + "Activos biol\u00f3gicos - Activos biol\u00f3gicos en producci\u00f3n ": { + "Activos ...- Activos biol\u00f3gicos en producci\u00f3n / de origen animal ": { + "Activos ...- Activos biol\u00f3gicos en producci\u00f3n / de origen animal, costo": {}, + "Activos ...- Activos biol\u00f3gicos en producci\u00f3n / de origen animal, costo de financiaci\u00f3n": {}, + "Activos ...- Activos biol\u00f3gicos en producci\u00f3n / de origen animal, valor razonable ": {} + }, + "Activos ...- Activos biol\u00f3gicos en producci\u00f3n / de origen vegetal ": { + "Activos ...- Activos biol\u00f3gicos en producci\u00f3n / de origen vegetal, costo": {}, + "Activos ...- Activos biol\u00f3gicos en producci\u00f3n / de origen vegetal, costo de financiaci\u00f3n ": {}, + "Activos ...- Activos biol\u00f3gicos en producci\u00f3n / de origen vegetal, valor razonable ": {} + } + } + }, + "Activos no corrientes mantenidos para la venta ": { + "Activos no corrientes mantenidos para la venta - Activos biol\u00f3gicos ": { + "Activos no corrientes ...- Activos biol\u00f3gicos / activos biol\u00f3gicos en desarrollo": { + "Activos no corrientes ...- Activos biol\u00f3gicos / activos biol\u00f3gicos en desarrollo, costo": {}, + "Activos no corrientes ...- Activos biol\u00f3gicos / activos biol\u00f3gicos en desarrollo, costos de financiaci\u00f3n": {}, + "Activos no corrientes ...- Activos biol\u00f3gicos / activos biol\u00f3gicos en desarrollo, valor razonable": {} + }, + "Activos no corrientes ...- Activos biol\u00f3gicos / activos biol\u00f3gicos en producci\u00f3n ": { + "Activos no corrientes ...- Activos biol\u00f3gicos / activos biol\u00f3gicos en producci\u00f3n, costo": {}, + "Activos no corrientes ...- Activos biol\u00f3gicos / activos biol\u00f3gicos en producci\u00f3n, costos de financiaci\u00f3n": {}, + "Activos no corrientes ...- Activos biol\u00f3gicos / activos biol\u00f3gicos en producci\u00f3n, valor razonable": {} + } + }, + "Activos no corrientes mantenidos para la venta - Amortizaci\u00f3n acumulada, intangibles ": { + "Activos no corrientes mantenidos ... - Amortizaci\u00f3n acumulada, intangibles, costos de exploraci\u00f3n y desarrollo ": { + "Activos no corrientes mantenidos ... - Amortizaci\u00f3n acumulada, intangibles, costos de exploraci\u00f3n y desarrollo, costo": {}, + "Activos no corrientes mantenidos ... - Amortizaci\u00f3n acumulada, intangibles, costos de exploraci\u00f3n y desarrollo, revaluaci\u00f3n": {} + }, + "Activos no corrientes mantenidos ... - Amortizaci\u00f3n acumulada, intangibles, f\u00f3rmulas, dise\u00f1os y prototipos ": { + "Activos no corrientes mantenidos ... - Amortizaci\u00f3n acumulada, intangibles, f\u00f3rmulas, dise\u00f1os y prototipos, costo": {}, + "Activos no corrientes mantenidos ... - Amortizaci\u00f3n acumulada, intangibles, f\u00f3rmulas, dise\u00f1os y prototipos, revaluaci\u00f3n": {} + }, + "Activos no corrientes mantenidos ... - Amortizaci\u00f3n acumulada, intangibles, otros activos intangibles": { + "Activos no corrientes mantenidos ... - Amortizaci\u00f3n acumulada, intangibles, otros activos intangibles, costo": {}, + "Activos no corrientes mantenidos ... - Amortizaci\u00f3n acumulada, intangibles, otros activos intangibles, revaluaci\u00f3n": {} + }, + "Activos no corrientes mantenidos ... - Amortizaci\u00f3n acumulada, intangibles, programas de computadora (software)": { + "Activos no corrientes mantenidos ... - Amortizaci\u00f3n acumulada, intangibles, programas de computadora (software), costo": {}, + "Activos no corrientes mantenidos ... - Amortizaci\u00f3n acumulada, intangibles, programas de computadora (software), revaluaci\u00f3n": {} + }, + "Activos no corrientes mantenidos ... - Amortizaci\u00f3n acumulada, intangibles, reservas de recursos extra\u00edbles": { + "Activos no corrientes mantenidos ... - Amortizaci\u00f3n acumulada, intangibles, reservas de recursos extra\u00edbles, costo ": {}, + "Activos no corrientes mantenidos ... - Amortizaci\u00f3n acumulada, intangibles, reservas de recursos extra\u00edbles, revaluaci\u00f3n ": {} + }, + "Activos no corrientes mantenidos para la venta - Amortizaci\u00f3n acumulada, intangibles, concesiones, licencias y derechos ": { + "Activos no corrientes mantenidos ...- Amortizaci\u00f3n acumulada, intangibles, concesiones, licencias y derechos, costo ": {}, + "Activos no corrientes mantenidos ...- Amortizaci\u00f3n acumulada, intangibles, concesiones, licencias y derechos, revaluaci\u00f3n ": {} + }, + "Activos no corrientes mantenidos para la venta - Amortizaci\u00f3n acumulada, intangibles, patentes y propiedad industrial ": { + "Activos no corrientes mantenidos ...- Amortizaci\u00f3n acumulada, intangibles, patentes y propiedad industrial, costo ": {}, + "Activos no corrientes mantenidos ...- Amortizaci\u00f3n acumulada, intangibles, patentes y propiedad industrial, revaluaci\u00f3n": {} + } + }, + "Activos no corrientes mantenidos para la venta - Depreciaci\u00f3n acumulada, activos biol\u00f3gicos ": { + "Activos no corrientes mantenidos para la venta - Depreciaci\u00f3n acumulada, activos biol\u00f3gicos, activos biol\u00f3gicos en desarrollo": { + "Activos no corrientes mantenidos ...- Depreciaci\u00f3n acumulada, activos biol\u00f3gicos, activos biol\u00f3gicos en desarrollo, costo": {} + }, + "Activos no corrientes mantenidos para la venta - Depreciaci\u00f3n acumulada, activos biol\u00f3gicos, activos biol\u00f3gicos en producci\u00f3n": { + "Activos no corrientes mantenidos ...- Depreciaci\u00f3n acumulada, activos biol\u00f3gicos, activos biol\u00f3gicos en producci\u00f3n, costo": {} + } + }, + "Activos no corrientes mantenidos para la venta - Depreciaci\u00f3n acumulada, inmuebles, maquinaria y equipo": { + "Activos no corrientes ...- Depreciaci\u00f3n acumulada.../ edificaciones ": { + "Activos no corrientes ...- Depreciaci\u00f3n acumulada.../ edificaciones, costo de adquisici\u00f3n o construcci\u00f3n ": {}, + "Activos no corrientes ...- Depreciaci\u00f3n acumulada.../ edificaciones, costo de financiaci\u00f3n": {}, + "Activos no corrientes ...- Depreciaci\u00f3n acumulada.../ edificaciones, revaluaci\u00f3n ": {} + }, + "Activos no corrientes ...- Depreciaci\u00f3n acumulada.../ equipo de transporte ": { + "Activos no corrientes ...- Depreciaci\u00f3n acumulada.../ equipo de transporte, costo": {}, + "Activos no corrientes ...- Depreciaci\u00f3n acumulada.../ equipo de transporte, revaluaci\u00f3n ": {} + }, + "Activos no corrientes ...- Depreciaci\u00f3n acumulada.../ equipos diversos": { + "Activos no corrientes ...- Depreciaci\u00f3n acumulada.../ equipos diversos, costo": {}, + "Activos no corrientes ...- Depreciaci\u00f3n acumulada.../ equipos diversos, revaluaci\u00f3n": {} + }, + "Activos no corrientes ...- Depreciaci\u00f3n acumulada.../ herramientas y unidades de reemplazo ": { + "Activos no corrientes ...- Depreciaci\u00f3n acumulada.../ herramientas y unidades de reemplazo, costo": {}, + "Activos no corrientes ...- Depreciaci\u00f3n acumulada.../ herramientas y unidades de reemplazo, revaluaci\u00f3n": {} + }, + "Activos no corrientes ...- Depreciaci\u00f3n acumulada.../ maquinarias y equipos de explotaci\u00f3n ": { + "Activos no corrientes ...- Depreciaci\u00f3n acumulada.../ maquinarias y equipos de explotaci\u00f3n, costo de adquisici\u00f3n o construcci\u00f3n ": {}, + "Activos no corrientes ...- Depreciaci\u00f3n acumulada.../ maquinarias y equipos de explotaci\u00f3n, costo de financiaci\u00f3n": {}, + "Activos no corrientes ...- Depreciaci\u00f3n acumulada.../ maquinarias y equipos de explotaci\u00f3n, revaluaci\u00f3n": {} + }, + "Activos no corrientes ...- Depreciaci\u00f3n acumulada.../ muebles y enseres": { + "Activos no corrientes ...- Depreciaci\u00f3n acumulada.../ muebles y enseres, costo": {}, + "Activos no corrientes ...- Depreciaci\u00f3n acumulada.../ muebles y enseres, revaluaci\u00f3n": {} + } + }, + "Activos no corrientes mantenidos para la venta - Depreciaci\u00f3n acumulada, inversi\u00f3n inmoviliaria": { + "Activos no corrientes ...- Depreciaci\u00f3n acumulada.../ edificaciones": { + "Activos no corrientes ...- Depreciaci\u00f3n acumulada.../ edificaciones, costo": {}, + "Activos no corrientes ...- Depreciaci\u00f3n acumulada.../ edificaciones, revaluaci\u00f3n": {}, + "Activos no corrientes ...- Depreciaci\u00f3n acumulada.../ edificaciones, valor razonable": {} + } + }, + "Activos no corrientes mantenidos para la venta - Desvalorizaci\u00f3n acumulada": { + "Activos no corrientes mantenidos para la venta - Desvalorizaci\u00f3n acumulada / activos biol\u00f3gicos": { + "Activos no corrientes mantenidos ...- Desvalorizaci\u00f3n acumulada / activos biol\u00f3gicos, activos biol\u00f3gicos en desarrollo": {}, + "Activos no corrientes mantenidos ...- Desvalorizaci\u00f3n acumulada / activos biol\u00f3gicos, activos biol\u00f3gicos en producci\u00f3n": {} + }, + "Activos no corrientes mantenidos para la venta - Desvalorizaci\u00f3n acumulada / inmuebles, maquinaria y equipo": { + "Activos no corrientes mantenidos ...- Desvalorizaci\u00f3n .../ inmuebles, maquinaria y equipo, herramientas y unidades de reemplazo": {}, + "Activos no corrientes mantenidos ...- Desvalorizaci\u00f3n .../ inmuebles, maquinaria y equipo, maquinarias y equipos de explotaci\u00f3n": {}, + "Activos no corrientes mantenidos ...- Desvalorizaci\u00f3n acumulada / inmuebles, maquinaria y equipo, edificaciones": {}, + "Activos no corrientes mantenidos ...- Desvalorizaci\u00f3n acumulada / inmuebles, maquinaria y equipo, equipo de transporte": {}, + "Activos no corrientes mantenidos ...- Desvalorizaci\u00f3n acumulada / inmuebles, maquinaria y equipo, equipos diversos": {}, + "Activos no corrientes mantenidos ...- Desvalorizaci\u00f3n acumulada / inmuebles, maquinaria y equipo, muebles y enseres": {}, + "Activos no corrientes mantenidos ...- Desvalorizaci\u00f3n acumulada / inmuebles, maquinaria y equipo, terrenos": {} + }, + "Activos no corrientes mantenidos para la venta - Desvalorizaci\u00f3n acumulada / intangibles ": { + "Activos no corrientes mantenidos ...- Desvalorizaci\u00f3n acumulada / intangibles, concesiones, licencias y otros derechos ": {}, + "Activos no corrientes mantenidos ...- Desvalorizaci\u00f3n acumulada / intangibles, costos de exploraci\u00f3n y desarrollo": {}, + "Activos no corrientes mantenidos ...- Desvalorizaci\u00f3n acumulada / intangibles, f\u00f3rmulas, dise\u00f1os y prototipos ": {}, + "Activos no corrientes mantenidos ...- Desvalorizaci\u00f3n acumulada / intangibles, patentes y propiedad industrial ": {}, + "Activos no corrientes mantenidos ...- Desvalorizaci\u00f3n acumulada / intangibles, programas de computadora (software)": {}, + "Activos no corrientes mantenidos ...- Desvalorizaci\u00f3n acumulada / intangibles, reservas de recursos extra\u00edbles ": {} + }, + "Activos no corrientes mantenidos para la venta - Desvalorizaci\u00f3n acumulada / inversi\u00f3n inmobiliaria": { + "Activos no corrientes mantenidos para la venta - Desvalorizaci\u00f3n acumulada / inversi\u00f3n inmobiliaria, edificaciones": {}, + "Activos no corrientes mantenidos para la venta - Desvalorizaci\u00f3n acumulada / inversi\u00f3n inmobiliaria, terrenos": {} + } + }, + "Activos no corrientes mantenidos para la venta - Inmuebles, maquinaria y equipo ": { + "Activos no corrientes ...- Inmuebles, maquinaria y equipo / edificaciones ": { + "Activos no corrientes ...- Inmuebles, maquinaria y equipo / edificaciones, costo de adquisici\u00f3n o construcci\u00f3n": {}, + "Activos no corrientes ...- Inmuebles, maquinaria y equipo / edificaciones, costo de financiaci\u00f3n": {}, + "Activos no corrientes ...- Inmuebles, maquinaria y equipo / edificaciones, revaluaci\u00f3n": {} + }, + "Activos no corrientes ...- Inmuebles, maquinaria y equipo / equipo de transporte ": { + "Activos no corrientes ...- Inmuebles, maquinaria y equipo / equipo de transporte, costo": {}, + "Activos no corrientes ...- Inmuebles, maquinaria y equipo / equipo de transporte, revaluaci\u00f3n": {} + }, + "Activos no corrientes ...- Inmuebles, maquinaria y equipo / equipos diversos ": { + "Activos no corrientes ...- Inmuebles, maquinaria y equipo / equipos diversos, costo": {}, + "Activos no corrientes ...- Inmuebles, maquinaria y equipo / equipos diversos, revaluaci\u00f3n": {} + }, + "Activos no corrientes ...- Inmuebles, maquinaria y equipo / herramientas y unidades de reemplazo ": { + "Activos no corrientes ...- Inmuebles, maquinaria y equipo / herramientas y unidades de reemplazo, costo ": {}, + "Activos no corrientes ...- Inmuebles, maquinaria y equipo / herramientas y unidades de reemplazo, revaluaci\u00f3n": {} + }, + "Activos no corrientes ...- Inmuebles, maquinaria y equipo / maquinarias y equipos de explotaci\u00f3n ": { + "Activos no corrientes ...- Inmuebles, maquinaria .../ maquinarias y equipos de explotaci\u00f3n, costo de adquisici\u00f3n o construcci\u00f3n": {}, + "Activos no corrientes ...- Inmuebles, maquinaria .../ maquinarias y equipos de explotaci\u00f3n, costo de financiaci\u00f3n": {}, + "Activos no corrientes ...- Inmuebles, maquinaria .../ maquinarias y equipos de explotaci\u00f3n, revaluaci\u00f3n": {} + }, + "Activos no corrientes ...- Inmuebles, maquinaria y equipo / muebles y enseres ": { + "Activos no corrientes ...- Inmuebles, maquinaria y equipo / muebles y enseres, costo": {}, + "Activos no corrientes ...- Inmuebles, maquinaria y equipo / muebles y enseres, revaluaci\u00f3n": {} + }, + "Activos no corrientes ...- Inmuebles, maquinaria y equipo / terrenos ": { + "Activos no corrientes ...- Inmuebles, maquinaria y equipo / terrenos, costo": {}, + "Activos no corrientes ...- Inmuebles, maquinaria y equipo / terrenos, revaluaci\u00f3n": {}, + "Activos no corrientes ...- Inmuebles, maquinaria y equipo / terrenos, valor razonable": {} + } + }, + "Activos no corrientes mantenidos para la venta - Intangibles ": { + "Activos no corrientes ...- Intangibles / concesiones, licencias y derechos ": { + "Activos no corrientes ...- Intangibles / concesiones, licencias y derechos, costo ": {}, + "Activos no corrientes ...- Intangibles / concesiones, licencias y derechos, revaluaci\u00f3n": {} + }, + "Activos no corrientes ...- Intangibles / costos de exploraci\u00f3n y desarrollo": { + "Activos no corrientes ...- Intangibles / costos de exploraci\u00f3n y desarrollo, costo": {}, + "Activos no corrientes ...- Intangibles / costos de exploraci\u00f3n y desarrollo, revaluaci\u00f3n": {} + }, + "Activos no corrientes ...- Intangibles / f\u00f3rmulas, dise\u00f1os y prototipos ": { + "Activos no corrientes ...- Intangibles / f\u00f3rmulas, dise\u00f1os y prototipos, costo": {}, + "Activos no corrientes ...- Intangibles / f\u00f3rmulas, dise\u00f1os y prototipos, revaluaci\u00f3n": {} + }, + "Activos no corrientes ...- Intangibles / otros activos intangibles": { + "Activos no corrientes ...- Intangibles / otros activos intangibles, costo": {}, + "Activos no corrientes ...- Intangibles / otros activos intangibles, revaluaci\u00f3n": {} + }, + "Activos no corrientes ...- Intangibles / patentes y propiedad industrial ": { + "Activos no corrientes ...- Intangibles / patentes y propiedad industrial, costo": {}, + "Activos no corrientes ...- Intangibles / patentes y propiedad industrial, revaluaci\u00f3n": {} + }, + "Activos no corrientes ...- Intangibles / programas de computadora (software) ": { + "Activos no corrientes ...- Intangibles / programas de computadora (software), costo": {}, + "Activos no corrientes ...- Intangibles / programas de computadora (software), revaluaci\u00f3n": {} + }, + "Activos no corrientes ...- Intangibles / reservas de recursos extra\u00edbles": { + "Activos no corrientes ...- Intangibles / reservas de recursos extra\u00edbles, costo": {}, + "Activos no corrientes ...- Intangibles / reservas de recursos extra\u00edbles, revaluaci\u00f3n": {} + } + }, + "Activos no corrientes mantenidos para la venta - Inversiones inmobiliarias ": { + "Activos no corrientes ...- Inversiones inmoviliarias / edificaciones": { + "Activos no corrientes ...- Inversiones inmoviliarias / edificaciones, costo": {}, + "Activos no corrientes ...- Inversiones inmoviliarias / edificaciones, costos de financiaci\u00f3n": {}, + "Activos no corrientes ...- Inversiones inmoviliarias / edificaciones, revaluaci\u00f3n": {}, + "Activos no corrientes ...- Inversiones inmoviliarias / edificaciones, valor razonable": {} + }, + "Activos no corrientes ...- Inversiones inmoviliarias / terrenos ": { + "Activos no corrientes ...- Inversiones inmoviliarias / terrenos, costo": {}, + "Activos no corrientes ...- Inversiones inmoviliarias / terrenos, revaluaci\u00f3n": {}, + "Activos no corrientes ...- Inversiones inmoviliarias / terrenos, valor razonable": {} + } + } + }, + "Caja y bancos (Activo disponible y exigible) - Efectivo y equivalentes de efectivos ": { + "Caja y bancos - Caja": { + "Caja y bancos - Caja / efectivo PEN (S/.)": {}, + "Caja y bancos - Caja / efectivo USD ($)": {} + }, + "Caja y bancos - Certificados bancarios **Otros equivalentes de efectivos ": { + "Caja y ...- Certificados bancarios / certificados bancarios ** otros equivalentes de efectivos ": {}, + "Caja y ...- Certificados bancarios / otros": {} + }, + "Caja y bancos - Cuentas corrientes en instituciones financieras": { + "Caja y ...- Cuentas corrientes en instituciones finacieras / cuentas corrientes operativas ": { + "Caja y .../ BCO. CTA CTE PEN (S/.)": {} + }, + "Caja y ...- Cuentas corrientes en instituciones financieras / cuentas corrientes para fines espec\u00edficos": {} + }, + "Caja y bancos - Dep\u00f3sitos en instituciones financieras": { + "Caja y ...- Dep\u00f3sitos en instituciones financieras / dep\u00f3sitos a plazo": {}, + "Caja y ...- Dep\u00f3sitos en instituciones financieras / dep\u00f3sitos de ahorro": {} + }, + "Caja y bancos - Efectivo en tr\u00e1nsito ": {}, + "Caja y bancos - Fondos fijos": { + "Caja y ...- Fondos fijos / caja chica 01 PEN (S/.)": {} + }, + "Cajas y bancos - Fondos sujetos a restricci\u00f3n": { + "Caja y ...- Fondos sujetos a restricci\u00f3n / fondos sujetos a restricci\u00f3n": { + "Caja y ...- Fondos sujetos a restricci\u00f3n / BN CTA DETRACCIONES PEN (S/.)": {} + } + } + }, + "Capital (Patrimonio neto)": { + "Capital - Acciones en tesorer\u00eda ": {}, + "Capital - Capital social ": { + "Capital - Capital social / acciones ": {}, + "Capital - Capital social / participaciones ": {} + } + }, + "Capital adicional ": { + "Capital adicional - Capitalizaciones en tr\u00e1mite ": { + "Capital adicional - Capitalizaciones en tr\u00e1mite / acreencias ": {}, + "Capital adicional - Capitalizaciones en tr\u00e1mite / aportes ": {}, + "Capital adicional - Capitalizaciones en tr\u00e1mite / reservas ": {}, + "Capital adicional - Capitalizaciones en tr\u00e1mite / utilidades ": {} + }, + "Capital adicional - Primas (descuento) de acciones ": {}, + "Capital adicional - Reducciones de capital pendientes de formalizaci\u00f3n ": {} + }, + "Cuentas por cobrar al personal, a los accionistas (socios), directores y gerentes": { + "Cuentas por cobrar al personal, a los accionistas ... - Directores ": { + "Cuentas por cobrar al personal, a los accionistas ... - Directores / adelanto de dietas": {}, + "Cuentas por cobrar al personal, a los accionistas ... - Directores / entregas a rendir cuentas": {}, + "Cuentas por cobrar al personal, a los accionistas ... - Directores / pr\u00e9stamos": {} + }, + "Cuentas por cobrar al personal, a los accionistas ...- Accionistas o (socios) ": { + "Cuentas por cobrar ...- Accionistas (o socios) / pr\u00e9stamos ": {}, + "Cuentas por cobrar ...- Accionistas (o socios) / suscripciones por cobrar a socios o accionistas ": {} + }, + "Cuentas por cobrar al personal, a los accionistas ...- Cobranza dudosa ": { + "Cuentas por cobrar ...- Cobranza dudosa / accionistas (o socios) ": {}, + "Cuentas por cobrar ...- Cobranza dudosa / directores ": {}, + "Cuentas por cobrar ...- Cobranza dudosa / diversas ": {}, + "Cuentas por cobrar ...- Cobranza dudosa / gerentes": {}, + "Cuentas por cobrar ...- Cobranza dudosa / personal ": {} + }, + "Cuentas por cobrar al personal, a los accionistas ...- Diversas ": {}, + "Cuentas por cobrar al personal, a los accionistas ...- Gerentes ": { + "Cuentas por cobrar al personal, a los accionistas ...- Gerentes / adelanto de remuneraciones": {}, + "Cuentas por cobrar al personal, a los accionistas ...- Gerentes / entregas a rendir cuentas": {}, + "Cuentas por cobrar al personal, a los accionistas ...- Gerentes / pr\u00e9stamos": {} + }, + "Cuentas por cobrar al personal, a los accionistas ...- Personal": { + "Cuentas por cobrar ...- Personal / adelanto de remuneraciones": {}, + "Cuentas por cobrar ...- Personal / entregas a rendir cuenta": {}, + "Cuentas por cobrar ...- Personal / otras cuentas por cobrar al personal": {}, + "Cuentas por cobrar ...- Personal / pr\u00e9stamos": {} + } + }, + "Cuentas por cobrar comerciales, relacionadas": { + "Cuentas por cobrar comerciales ...- Anticipos recibidos": { + "Cuentas por cobrar comerciales ...- Anticipos recibidos / anticipos recibidos ": { + "Cuentas por cobrar comerciales ...- Anticipos recibidos / anticipos recibidos / asociadas": {}, + "Cuentas por cobrar comerciales ...- Anticipos recibidos / anticipos recibidos / matriz ": {}, + "Cuentas por cobrar comerciales ...- Anticipos recibidos / anticipos recibidos / otros": {}, + "Cuentas por cobrar comerciales ...- Anticipos recibidos / anticipos recibidos / subsidiarias": {}, + "Cuentas por cobrar comerciales ...- Anticipos recibidos / anticipos recibidos / sucursales": {} + } + }, + "Cuentas por cobrar comerciales ...- Cobranza dudosa": { + "Cuentas por cobrar ...- Cobranza dudosa / facturas, boletas y otros comprobantes por cobrar ": {}, + "Cuentas por cobrar ...- Cobranza dudosa / letras por cobrar ": {} + }, + "Cuentas por cobrar comerciales ...- Facturas, boletas y otros comprobantes por cobrar ": { + "Cuentas por cobrar ...- Facturas, boletas y otros comprobantes por cobrar / emitidas en cartera ": { + "Cuentas por ...- Facturas, boletas y otros .../ emitidas en cartera, asociadas": {}, + "Cuentas por ...- Facturas, boletas y otros .../ emitidas en cartera, matriz": {}, + "Cuentas por ...- Facturas, boletas y otros .../ emitidas en cartera, otros": {}, + "Cuentas por ...- Facturas, boletas y otros .../ emitidas en cartera, subsidiarias": {}, + "Cuentas por ...- Facturas, boletas y otros .../ emitidas en cartera, sucursal": {} + }, + "Cuentas por cobrar ...- Facturas, boletas y otros comprobantes por cobrar / en cobranza ": { + "Cuentas por ...- Facturas, boletas y otros .../ en cobranza, asociadas": {}, + "Cuentas por ...- Facturas, boletas y otros .../ en cobranza, matriz": {}, + "Cuentas por ...- Facturas, boletas y otros .../ en cobranza, otros": {}, + "Cuentas por ...- Facturas, boletas y otros .../ en cobranza, subsidiarias": {}, + "Cuentas por ...- Facturas, boletas y otros .../ en cobranza, sucursal": {} + }, + "Cuentas por cobrar ...- Facturas, boletas y otros comprobantes por cobrar / en descuento ": { + "Cuentas por ...- Facturas, boletas y otros .../ en descuento, asociadas": {}, + "Cuentas por ...- Facturas, boletas y otros .../ en descuento, matriz": {}, + "Cuentas por ...- Facturas, boletas y otros .../ en descuento, otros": {}, + "Cuentas por ...- Facturas, boletas y otros .../ en descuento, subsidiarias": {}, + "Cuentas por ...- Facturas, boletas y otros .../ en descuento, sucursal": {} + }, + "Cuentas por cobrar ...- Facturas, boletas y otros comprobantes por cobrar / no emitidas ": { + "Cuentas por ...- Facturas, boletas y otros ... / no emitidas, matriz ": {}, + "Cuentas por ...- Facturas, boletas y otros .../ no emitidas, asociadas ": {}, + "Cuentas por ...- Facturas, boletas y otros .../ no emitidas, otros": {}, + "Cuentas por ...- Facturas, boletas y otros .../ no emitidas, sucursal ": {}, + "Cuentas por... - Facturas, boletas y otros .../ no emitidas, subsidiarias ": {} + } + }, + "Cuentas por cobrar comerciales ...- Letras por cobrar": { + "Cuentas por cobrar ...- Letras por cobrar / en cobranza ": { + "Cuentas por ...- Letras por cobrar / en cobranza, asociadas": {}, + "Cuentas por ...- Letras por cobrar / en cobranza, matriz": {}, + "Cuentas por ...- Letras por cobrar / en cobranza, otros": {}, + "Cuentas por ...- Letras por cobrar / en cobranza, subsidiarias": {}, + "Cuentas por ...- Letras por cobrar / en cobranza, sucursal": {} + }, + "Cuentas por cobrar ...- Letras por cobrar / en descuento ": { + "Cuentas por ...- Letras por cobrar / en descuento, asociadas ": {}, + "Cuentas por ...- Letras por cobrar / en descuento, matriz ": {}, + "Cuentas por ...- Letras por cobrar / en descuento, otros": {}, + "Cuentas por ...- Letras por cobrar / en descuento, subsidiarias": {}, + "Cuentas por ...- Letras por cobrar / en descuento, sucursal": {} + }, + "Cuentas por cobrar...- Letras por cobrar / en cartera": { + "Cuentas por ...- Letras por cobrar / en cartera, asociadas": {}, + "Cuentas por ...- Letras por cobrar / en cartera, matriz": {}, + "Cuentas por ...- Letras por cobrar / en cartera, otros": {}, + "Cuentas por ...- Letras por cobrar / en cartera, subsidiarias": {}, + "Cuentas por ...- Letras por cobrar / en cartera, sucursal": {} + } + } + }, + "Cuentas por cobrar comerciales, terceros": { + "Cuentas por cobrar ..., terceros - Anticipos de clientes": { + "Cuentas por cobrar ..., terceros - Anticipos de clientes - Adelantos o Separaciones": {}, + "Cuentas por cobrar ..., terceros - Anticipos de clientes - Cuotas Iniciales": {} + }, + "Cuentas por cobrar ..., terceros - Cobranza dudosa ": { + "Cuentas por cobrar ...- Cobranza dudosa / facturas, boletas y otros comprobantes por cobrar ": {}, + "Cuentas por cobrar ...- Cobranza dudosa / letras por cobrar ": {} + }, + "Cuentas por cobrar ..., terceros - Facturas, boletas y otros comprobantes por cobrar": { + "Cuentas por cobrar ...- Facturas, boletas y otros comprobantes por cobrar / emitidas en cartera": {}, + "Cuentas por cobrar ...- Facturas, boletas y otros comprobantes por cobrar / en cobranza": {}, + "Cuentas por cobrar ...- Facturas, boletas y otros comprobantes por cobrar / en descuento": {}, + "Cuentas por cobrar ...- Facturas, boletas y otros comprobantes por cobrar / no emitidas": {} + }, + "Cuentas por cobrar ..., terceros - Letras por cobrar": { + "Cuentas por cobrar ...- Letras por cobrar / en cartera ": {}, + "Cuentas por cobrar ...- Letras por cobrar / en cobranza ": {}, + "Cuentas por cobrar ...- Letras por cobrar / en descuento": {} + } + }, + "Cuentas por cobrar diversas, relacionadas": { + "Cuentas por cobrar diversas, relacionadas - Activos por instrumentos financieros derivados": {}, + "Cuentas por cobrar diversas, relacionadas - Cobranza dudosa ": { + "Cuentas por cobrar ...- Cobranza dudosa / dep\u00f3sitos otorgados en garant\u00eda ": {}, + "Cuentas por cobrar ...- Cobranza dudosa / intereses, regal\u00edas y dividendos ": {}, + "Cuentas por cobrar ...- Cobranza dudosa / otras cuentas por cobrar diversas ": {}, + "Cuentas por cobrar ...- Cobranza dudosa / pr\u00e9stamos ": {}, + "Cuentas por cobrar ...- Cobranza dudosa / venta de activos inmovilizados ": {} + }, + "Cuentas por cobrar diversas, relacionadas - Dep\u00f3sitos otorgados en garant\u00eda": {}, + "Cuentas por cobrar diversas, relacionadas - Interes\u00e9s, regal\u00edas y dividendos ": { + "Cuentas por cobrar ...- Intereses, regal\u00edas y dividendos / dividendos ": { + "Cuentas por cobrar ...- Intereses, regal\u00edas y dividendos / dividendos, asociadas ": {}, + "Cuentas por cobrar ...- Intereses, regal\u00edas y dividendos / dividendos, matriz ": {}, + "Cuentas por cobrar ...- Intereses, regal\u00edas y dividendos / dividendos, otros": {}, + "Cuentas por cobrar ...- Intereses, regal\u00edas y dividendos / dividendos, subsidiarias ": {} + }, + "Cuentas por cobrar ...- Intereses, regal\u00edas y dividendos / regal\u00edas ": { + "Cuentas por cobrar ...- Intereses, regal\u00edas y dividendos / regal\u00edas, asociadas ": {}, + "Cuentas por cobrar ...- Intereses, regal\u00edas y dividendos / regal\u00edas, matriz": {}, + "Cuentas por cobrar ...- Intereses, regal\u00edas y dividendos / regal\u00edas, otros": {}, + "Cuentas por cobrar ...- Intereses, regal\u00edas y dividendos / regal\u00edas, subsidiarias ": {}, + "Cuentas por cobrar ...- Intereses, regal\u00edas y dividendos / regal\u00edas, sucursal ": {} + }, + "Cuentas por cobrar ...- Intereses, r\u00e9galias y dividendos / intereses": { + "Cuentas por cobrar ...- Intereses, regal\u00edas y dividendos / intereses , asociadas ": {}, + "Cuentas por cobrar ...- Intereses, regal\u00edas y dividendos / intereses, matriz": {}, + "Cuentas por cobrar ...- Intereses, regal\u00edas y dividendos / intereses, otros": {}, + "Cuentas por cobrar ...- Intereses, regal\u00edas y dividendos / intereses, subsidiarias ": {}, + "Cuentas por cobrar ...- Intereses, regal\u00edas y dividendos / intereses, sucursal ": {} + } + }, + "Cuentas por cobrar diversas, relacionadas - Otras cuentas por cobrar diversas ": { + "Cuentas por cobrar diversas, relacionadas - Otras cuentas por cobrar diversas ": {}, + "Cuentas por cobrar diversas, relacionadas - Otras cuentas por cobrar diversas a Largo Plazo": {} + }, + "Cuentas por cobrar diversas, relacionadas - Pr\u00e9stamos ": { + "Cuentas por cobrar ...- Pr\u00e9stamos / con garant\u00eda ": { + "Cuentas por cobrar ...- Pr\u00e9stamos / con garant\u00eda, asociadas ": {}, + "Cuentas por cobrar ...- Pr\u00e9stamos / con garant\u00eda, matriz ": {}, + "Cuentas por cobrar ...- Pr\u00e9stamos / con garant\u00eda, otros": {}, + "Cuentas por cobrar ...- Pr\u00e9stamos / con garant\u00eda, subsidiarias": {}, + "Cuentas por cobrar ...- Pr\u00e9stamos / con garant\u00eda, sucursal": {} + }, + "Cuentas por cobrar ...- Pr\u00e9stamos / sin garant\u00eda ": { + "Cuentas por cobrar ...- Pr\u00e9stamos / sin garant\u00eda, asociadas": {}, + "Cuentas por cobrar ...- Pr\u00e9stamos / sin garant\u00eda, matriz": {}, + "Cuentas por cobrar ...- Pr\u00e9stamos / sin garant\u00eda, otros": {}, + "Cuentas por cobrar ...- Pr\u00e9stamos / sin garant\u00eda, subsidiarias": {}, + "Cuentas por cobrar ...- Pr\u00e9stamos / sin garant\u00eda, sucursal": {} + } + }, + "Cuentas por cobrar diversas, relacionadas - Venta de activo inmovilizado ": { + "Cuentas por cobrar ...- Venta de activo inmovilizado / activos biol\u00f3gicos ": {}, + "Cuentas por cobrar ...- Venta de activo inmovilizado / inmuebles, maquinaria y equipo": {}, + "Cuentas por cobrar ...- Venta de activo inmovilizado / intangibles ": {}, + "Cuentas por cobrar ...- Venta de activo inmovilizado / inversi\u00f3n inmobiliaria ": {}, + "Cuentas por cobrar ...- Venta de activo inmovilizado / inversi\u00f3n mobiliaria ": {} + } + }, + "Cuentas por cobrar diversas, terceros": { + "Cuentas por cobrar diversas - Otras cuentas por cobrar diversas": { + "Cuentas por cobrar diversas - Otras cuentas por cobrar diversas / entregas a rendir cuenta a terceros ": {}, + "Cuentas por cobrar diversas - Otras cuentas por cobrar diversas / otras cuentas por cobrar diversas ": { + "Cuentas por cobrar diversas - Otras cuentas por cobrar diversas / otras cuentas por cobrar diversas ": {}, + "Cuentas por cobrar diversas - Otras cuentas por cobrar diversas / otras cuentas por cobrar diversas a Largo Plazo": {} + } + }, + "Cuentas por cobrar diversas, terceros - Activos por instrumentos financieros ": { + "Cuentas por cobrar ...- Activos por instrumentos financieros / instrumentos financieros derivados ": { + "Cuentas por cobrar ...- Activos por instrumentos financieros / instrumentos finacieros derivados / cartera de negociaci\u00f3n ": {}, + "Cuentas por cobrar ...- Activos por instrumentos financieros / instrumentos finacieros derivados / instrumento de cobertura": {} + }, + "Cuentas por cobrar ...- Activos por instrumentos financieros / instrumentos financieros primarios ": {} + }, + "Cuentas por cobrar diversas, terceros - Cobranza dudosa ": { + "Cuentas por cobrar ...- Cobranza dudosa / dep\u00f3sitos otorgados en garant\u00eda": {}, + "Cuentas por cobrar ...- Cobranza dudosa / intereses, regal\u00edas y dividendos ": {}, + "Cuentas por cobrar ...- Cobranza dudosa / otras cuentas por cobrar diversas ": {}, + "Cuentas por cobrar ...- Cobranza dudosa / pr\u00e9stamos": {}, + "Cuentas por cobrar ...- Cobranza dudosa / reclamaciones a terceros ": {}, + "Cuentas por cobrar ...- Cobranza dudosa / venta de activos inmovilizados": {} + }, + "Cuentas por cobrar diversas, terceros - Dep\u00f3sitos otorgados en garant\u00eda": { + "Cuentas por cobrar ...- Dep\u00f3sitos otorgados en garant\u00eda / dep\u00f3sitos en garant\u00eda por alquileres": {}, + "Cuentas por cobrar ...- Dep\u00f3sitos otorgados en garant\u00eda / otros dep\u00f3sitos en garant\u00eda ": {}, + "Cuentas por cobrar ...- Dep\u00f3sitos otorgados en garant\u00eda / pr\u00e9stamos de instituciones financieras ": {}, + "Cuentas por cobrar ...- Dep\u00f3sitos otorgados en garant\u00eda / pr\u00e9stamos de instituciones no financieras ": {} + }, + "Cuentas por cobrar diversas, terceros - Intereses, regal\u00edas y dividendos": { + "Cuentas por cobrar ...- Intereses, regal\u00edas y dividendos / dividendos ": {}, + "Cuentas por cobrar ...- Intereses, regal\u00edas y dividendos / intereses": {}, + "Cuentas por cobrar ...- Intereses, regal\u00edas y dividendos / regal\u00edas": {} + }, + "Cuentas por cobrar diversas, terceros - Pr\u00e9stamos ": { + "Cuentas por cobrar ...- Pr\u00e9stamos / con garant\u00eda": {}, + "Cuentas por cobrar ...- Pr\u00e9stamos / sin garant\u00eda ": {} + }, + "Cuentas por cobrar diversas, terceros - Reclamaciones a terceros": { + "Cuentas por cobrar ...- Reclamaciones a terceros / Compa\u00f1\u00edas aseguradoras": {}, + "Cuentas por cobrar ...- Reclamaciones a terceros / otras": {}, + "Cuentas por cobrar ...- Reclamaciones a terceros / servicios p\u00fablicos": {}, + "Cuentas por cobrar ...- Reclamaciones a terceros / transportadoras": {}, + "Cuentas por cobrar ...- Reclamaciones a terceros / tributos": {} + }, + "Cuentas por cobrar diversas, terceros - Venta de activo inmovilizado": { + "Cuentas por cobrar ...- Venta de activo inmovilizado / activos biol\u00f3gicos ": {}, + "Cuentas por cobrar ...- Venta de activo inmovilizado / inmuebles, maquinaria y equipo": {}, + "Cuentas por cobrar ...- Venta de activo inmovilizado / intangibles": {}, + "Cuentas por cobrar ...- Venta de activo inmovilizado / inversi\u00f3n inmobiliaria": {}, + "Cuentas por cobrar ...- Venta de activo inmovilizado / inversi\u00f3n mobiliaria": {} + } + }, + "Cuentas por pagar a los accionistas(socios), directores y gerentes ": { + "Cuentas por pagar a los accionistas, directores y gerentes - Accionistas (o socios) ": { + "Cuentas por pagar ...- Accionistas / dividendos ": {}, + "Cuentas por pagar ...- Accionistas / otras cuentas por pagar ": {}, + "Cuentas por pagar ...- Accionistas / pr\u00e9stamos ": { + "Cuentas por pagar ...- Accionistas / pr\u00e9stamos a Corto Plazo": {}, + "Cuentas por pagar ...- Accionistas / pr\u00e9stamos a Largo Plazo": {} + } + }, + "Cuentas por pagar a los accionistas, directores y gerentes - Directores ": { + "Cuentas por pagar ...- Directores / dietas": {}, + "Cuentas por pagar ...- Directores / otras cuentas por pagar ": {} + }, + "Cuentas por pagar a los accionistas, directores y gerentes - Gerentes ": {} + }, + "Cuentas por pagar comerciales, relacionadas": { + "Cuentas por pagar comerciales, relacionadas - Anticipos otorgados": { + "Cuentas por pagar comerciales, relacionadas - Anticipos otorgados / anticipos otorgados ": { + "Cuentas por pagar comerciales, relacionadas - Anticipos otorgados / anticipos otorgados, asociadas ": {}, + "Cuentas por pagar comerciales, relacionadas - Anticipos otorgados / anticipos otorgados, matriz ": {}, + "Cuentas por pagar comerciales, relacionadas - Anticipos otorgados / anticipos otorgados, otros ": {}, + "Cuentas por pagar comerciales, relacionadas - Anticipos otorgados / anticipos otorgados, subsidiarias ": {}, + "Cuentas por pagar comerciales, relacionadas - Anticipos otorgados / anticipos otorgados, sucursales ": {} + } + }, + "Cuentas por pagar comerciales, relacionadas - Facturas, boletas y otros comprobantes por pagar": { + "Cuentas por pagar ...- Facturas, boletas y otros comprobantes por pagar / emitidas": { + "Cuentas por pagar ...- Facturas, boletas y otros comprobantes por pagar / emitidas, asociadas": {}, + "Cuentas por pagar ...- Facturas, boletas y otros comprobantes por pagar / emitidas, matriz": {}, + "Cuentas por pagar ...- Facturas, boletas y otros comprobantes por pagar / emitidas, otros ": {}, + "Cuentas por pagar ...- Facturas, boletas y otros comprobantes por pagar / emitidas, subsidiarias": {}, + "Cuentas por pagar ...- Facturas, boletas y otros comprobantes por pagar / emitidas, sucursales ": {} + }, + "Cuentas por pagar ...- Facturas, boletas y otros comprobantes por pagar / no emitidas ": { + "Cuentas por pagar ...- Facturas, boletas y otros comprobantes por pagar / no emitidas, asociadas ": {}, + "Cuentas por pagar ...- Facturas, boletas y otros comprobantes por pagar / no emitidas, matriz ": {}, + "Cuentas por pagar ...- Facturas, boletas y otros comprobantes por pagar / no emitidas, otros ": {}, + "Cuentas por pagar ...- Facturas, boletas y otros comprobantes por pagar / no emitidas, subsidiarias ": {}, + "Cuentas por pagar ...- Facturas, boletas y otros comprobantes por pagar / no emitidas, sucursales ": {} + } + }, + "Cuentas por pagar comerciales, relacionadas - Honorarios por pagar ": { + "Cuentas por pagar comerciales, relacionadas - Honorarios por pagar / honorarios por pagar ": { + "Cuentas por pagar comerciales, relacionadas - Honorarios por pagar / honorarios por pagar, asociadas ": {}, + "Cuentas por pagar comerciales, relacionadas - Honorarios por pagar / honorarios por pagar, matriz ": {}, + "Cuentas por pagar comerciales, relacionadas - Honorarios por pagar / honorarios por pagar, otros": {}, + "Cuentas por pagar comerciales, relacionadas - Honorarios por pagar / honorarios por pagar, subsidiarias": {}, + "Cuentas por pagar comerciales, relacionadas - Honorarios por pagar / honorarios por pagar, sucursales ": {} + } + }, + "Cuentas por pagar comerciales, relacionadas - Letras por pagar ": { + "Cuentas por pagar comerciales, relacionadas - Letras por pagar / letras por pagar ": { + "Cuentas por pagar comerciales, relacionadas - Letras por pagar / letras por pagar, asociadas ": {}, + "Cuentas por pagar comerciales, relacionadas - Letras por pagar / letras por pagar, matriz ": {}, + "Cuentas por pagar comerciales, relacionadas - Letras por pagar / letras por pagar, otros": {}, + "Cuentas por pagar comerciales, relacionadas - Letras por pagar / letras por pagar, subsidiarias ": {}, + "Cuentas por pagar comerciales, relacionadas - Letras por pagar / letras por pagar, sucursales ": {} + } + } + }, + "Cuentas por pagar comerciales, terceros": { + "Cuentas por pagar comerciales, terceros - Anticipos a proveedores": {}, + "Cuentas por pagar comerciales, terceros - Facturas, boletas y otros comprobantes por pagar": { + "Cuentas por pagar ...- Facturas, boletas y otros comprobantes por pagar / emitidas": {}, + "Cuentas por pagar ...- Facturas, boletas y otros comprobantes por pagar / no emitidas ": {} + }, + "Cuentas por pagar comerciales, terceros - Honorarios por pagar ": {}, + "Cuentas por pagar comerciales, terceros - Letras por pagar ": {} + }, + "Cuentas por pagar diversas, relacionadas ": { + "Cuentas por pagar diversas, relacionadas - Anticipos recibidos ": { + "Cuentas por pagar diversas, relacionadas - Anticipos recibidos / asociadas ": {}, + "Cuentas por pagar diversas, relacionadas - Anticipos recibidos / matriz ": {}, + "Cuentas por pagar diversas, relacionadas - Anticipos recibidos / otras ": {}, + "Cuentas por pagar diversas, relacionadas - Anticipos recibidos / subsidiarias ": {}, + "Cuentas por pagar diversas, relacionadas - Anticipos recibidos / sucursales ": {} + }, + "Cuentas por pagar diversas, relacionadas - Costos de financiaci\u00f3n ": { + "Cuentas por pagar diversas, relacianadas - Costos de financiaci\u00f3n / otras ": {}, + "Cuentas por pagar diversas, relacianadas - Costos de financiaci\u00f3n / sucursales ": {}, + "Cuentas por pagar diversas, relacionadas - Costos de financiaci\u00f3n / subsidiarias ": {}, + "Cuentas por pagar diversas, relacionadas - Costos de financiaci\u00f3n / asociadas ": {}, + "Cuentas por pagar diversas, relacionadas - Costos de financiaci\u00f3n / matriz": {} + }, + "Cuentas por pagar diversas, relacionadas - Dividendos ": { + "Cuentas por pagar diversas, relacionadas - Dividendos / subsidiarias ": {}, + "Cuentas por pagar diversas, relacionadas - Dividendos / asociadas ": {}, + "Cuentas por pagar diversas, relacionadas - Dividendos / matriz ": {}, + "Cuentas por pagar diversas, relacionadas - Dividendos / otras ": {}, + "Cuentas por pagar diversas, relacionadas - Dividendos / sucursales ": {} + }, + "Cuentas por pagar diversas, relacionadas - Otras cuentas por pagar diversas ": { + "Cuentas por pagar diversas, relacionadas - Otras cuentas por pagar diversas / otras cuentas por pagar diversas ": { + "Cuentas por pagar diversas, relacionadas - Otras cuentas por .../ otras cuentas por pagar diversas, asociadas ": {}, + "Cuentas por pagar diversas, relacionadas - Otras cuentas por .../ otras cuentas por pagar diversas, matriz ": {}, + "Cuentas por pagar diversas, relacionadas - Otras cuentas por .../ otras cuentas por pagar diversas, otras ": {}, + "Cuentas por pagar diversas, relacionadas - Otras cuentas por .../ otras cuentas por pagar diversas, subsidiarias ": {}, + "Cuentas por pagar diversas, relacionadas - Otras cuentas por .../ otras cuentas por pagar diversas, sucursales ": {} + } + }, + "Cuentas por pagar diversas, relacionadas - Pasivo por compra de activo inmovilizado ": { + "Cuentas por pagar diversas ...- Pasivo por compra de activo inmovilizado / activos adquiridos en arrendamiento financiero ": { + "Cuentas por pagar diversas ...- Pasivo por compra de activo .../ activos adquiridos en arrendamiento financiero, asociadas ": {}, + "Cuentas por pagar diversas ...- Pasivo por compra de activo .../ activos adquiridos en arrendamiento financiero, matriz ": {}, + "Cuentas por pagar diversas ...- Pasivo por compra de activo .../ activos adquiridos en arrendamiento financiero, otras ": {}, + "Cuentas por pagar diversas ...- Pasivo por compra de activo .../ activos adquiridos en arrendamiento financiero, subsidiarias ": {}, + "Cuentas por pagar diversas ...- Pasivo por compra de activo .../ activos adquiridos en arrendamiento financiero, sucursales ": {} + }, + "Cuentas por pagar diversas ...- Pasivo por compra de activo inmovilizado / activos biol\u00f3gicos ": { + "Cuentas por pagar diversas ...- Pasivo por compra de activo .../ activos biol\u00f3gicos, asociadas ": {}, + "Cuentas por pagar diversas ...- Pasivo por compra de activo .../ activos biol\u00f3gicos, matriz ": {}, + "Cuentas por pagar diversas ...- Pasivo por compra de activo .../ activos biol\u00f3gicos, otras ": {}, + "Cuentas por pagar diversas ...- Pasivo por compra de activo .../ activos biol\u00f3gicos, subsidiarias ": {}, + "Cuentas por pagar diversas ...- Pasivo por compra de activo .../ activos biol\u00f3gicos, sucursales ": {} + }, + "Cuentas por pagar diversas ...- Pasivo por compra de activo inmovilizado / inmuebles, maquinaria y equipo ": { + "Cuentas por pagar diversas ...- Pasivo por compra de activo .../ inmuebles, maquinaria y equipo, asociadas ": {}, + "Cuentas por pagar diversas ...- Pasivo por compra de activo .../ inmuebles, maquinaria y equipo, matriz ": {}, + "Cuentas por pagar diversas ...- Pasivo por compra de activo .../ inmuebles, maquinaria y equipo, otras ": {}, + "Cuentas por pagar diversas ...- Pasivo por compra de activo .../ inmuebles, maquinaria y equipo, subsidiarias ": {}, + "Cuentas por pagar diversas ...- Pasivo por compra de activo .../ inmuebles, maquinaria y equipo, sucursales ": {} + }, + "Cuentas por pagar diversas ...- Pasivo por compra de activo inmovilizado / intangibles ": { + "Cuentas por pagar diversas ...- Pasivo por compra de activo .../ intangibles, asociadas ": {}, + "Cuentas por pagar diversas ...- Pasivo por compra de activo .../ intangibles, matriz ": {}, + "Cuentas por pagar diversas ...- Pasivo por compra de activo .../ intangibles, otras ": {}, + "Cuentas por pagar diversas ...- Pasivo por compra de activo .../ intangibles, subsidiarias ": {}, + "Cuentas por pagar diversas ...- Pasivo por compra de activo .../ intangibles, sucursales ": {} + }, + "Cuentas por pagar diversas ...- Pasivo por compra de activo inmovilizado / inversiones inmobiliarias ": { + "Cuentas por pagar diversas ...- Pasivo por compra de activo .../ inversiones inmobiliarias, asociadas": {}, + "Cuentas por pagar diversas ...- Pasivo por compra de activo .../ inversiones inmobiliarias, matriz": {}, + "Cuentas por pagar diversas ...- Pasivo por compra de activo .../ inversiones inmobiliarias, otras": {}, + "Cuentas por pagar diversas ...- Pasivo por compra de activo .../ inversiones inmobiliarias, subsidiarias": {}, + "Cuentas por pagar diversas ...- Pasivo por compra de activo .../ inversiones inmobiliarias, sucursales": {} + }, + "Cuentas por pagar diversas ...- Pasivo por compra de activo inmovilizado / inversiones mobiliarias ": { + "Cuentas por pagar diversas ...- Pasivo por compra de activo .../ inversiones mobiliarias, asociadas ": {}, + "Cuentas por pagar diversas ...- Pasivo por compra de activo .../ inversiones mobiliarias, matriz ": {}, + "Cuentas por pagar diversas ...- Pasivo por compra de activo .../ inversiones mobiliarias, otras ": {}, + "Cuentas por pagar diversas ...- Pasivo por compra de activo .../ inversiones mobiliarias, subsidiarias ": {}, + "Cuentas por pagar diversas ...- Pasivo por compra de activo .../ inversiones mobiliarias, sucursales ": {} + } + }, + "Cuentas por pagar diversas, relacionadas - Pr\u00e9stamos ": { + "Cuentas por pagar diversas, relacianadas - Pr\u00e9stamos / otras ": {}, + "Cuentas por pagar diversas, relacianadas - Pr\u00e9stamos / sucursales ": {}, + "Cuentas por pagar diversas, relacionadas - Pr\u00e9stamos / asociadas ": {}, + "Cuentas por pagar diversas, relacionadas - Pr\u00e9stamos / matriz ": {}, + "Cuentas por pagar diversas, relacionadas - Pr\u00e9stamos / subsidiarias ": {} + }, + "Cuentas por pagar diversas, relacionadas - Regal\u00edas ": { + "Cuentas por pagar diversas, relacionadas - Regal\u00edas / asociadas ": {}, + "Cuentas por pagar diversas, relacionadas - Regal\u00edas / matriz ": {}, + "Cuentas por pagar diversas, relacionadas - Regal\u00edas / otras ": {}, + "Cuentas por pagar diversas, relacionadas - Regal\u00edas / subsidiarias ": {}, + "Cuentas por pagar diversas, relacionadas - Regal\u00edas / sucursales ": {} + } + }, + "Cuentas por pagar diversas, terceros ": { + "Cuentas por pagar diversas, terceros - D\u00e9positos recibidos en garant\u00eda ": {}, + "Cuentas por pagar diversas, terceros - Otras cuentas por pagar diversas ": { + "Cuentas por pagar ...- Otras cuentas por pagar diversas / donaciones condicionadas ": {}, + "Cuentas por pagar ...- Otras cuentas por pagar diversas / otras cuentas por pagar": {}, + "Cuentas por pagar ...- Otras cuentas por pagar diversas / subsidios gubernamentales ": {} + }, + "Cuentas por pagar diversas, terceros - Pasivos financieros, compromiso de venta ": {}, + "Cuentas por pagar diversas, terceros - Pasivos por compra de activo inmovilizado": { + "Cuentas por pagar ...- Pasivos por compra de activo inmovilizado / activos adquiridos en arrendamientos financiero ": {}, + "Cuentas por pagar ...- Pasivos por compra de activo inmovilizado / activos biol\u00f3gicos": {}, + "Cuentas por pagar ...- Pasivos por compra de activo inmovilizado / inmuebles, maquinaria y equipo": {}, + "Cuentas por pagar ...- Pasivos por compra de activo inmovilizado / intangibles ": {}, + "Cuentas por pagar ...- Pasivos por compra de activo inmovilizado / inversiones inmoviliarias ": {}, + "Cuentas por pagar ...- Pasivos por compra de activo inmovilizado / inversiones mobiliarias ": {} + }, + "Cuentas por pagar diversas, terceros - Pasivos por instrumentos financieros ": { + "Cuentas por pagar ...- Pasivos por instrumentos financieros / instrumentos financieros derivados ": { + "Cuentas por pagar ...- Pasivos por instrumentos financieros .../ instrumentos financieros derivados, cartera de negociaci\u00f3n ": {}, + "Cuentas por pagar ...- Pasivos por instrumentos financieros .../ instrumentos financieros derivados, instrumentos de cobertura ": {} + }, + "Cuentas por pagar ...- Pasivos por instrumentos financieros / instrumentos financieros primarios ": {} + }, + "Cuentas por pagar diversas, terceros - Reclamaciones de terceros ": {} + }, + "Depreciaci\u00f3n, amortizaci\u00f3n y agotamiento acumulados ": { + "Depreciaci\u00f3n, amortizaci\u00f3n y agotamiento acumulados - Agotamiento acumulado ": { + "Depreciaci\u00f3n, amortizaci\u00f3n ...- Agotamiento acumulado / agotamiento de reservas de recursos extra\u00edbles ": {} + }, + "Depreciaci\u00f3n, amortizaci\u00f3n y agotamiento acumulados - Amortizaci\u00f3n acumulada ": { + "Depreciaci\u00f3n, amortizaci\u00f3n ...- Amortizaci\u00f3n acumulada / intangibles, costo ": { + "Depreciaci\u00f3n ...- Amortizaci\u00f3n acumulada / intangibles, costo, concesiones, licencias y otros derechos ": {}, + "Depreciaci\u00f3n ...- Amortizaci\u00f3n acumulada / intangibles, costo, costos de exploraci\u00f3n y desarrollo": {}, + "Depreciaci\u00f3n ...- Amortizaci\u00f3n acumulada / intangibles, costo, f\u00f3rmulas, dise\u00f1os y prototipos ": {}, + "Depreciaci\u00f3n ...- Amortizaci\u00f3n acumulada / intangibles, costo, otros activos intangibles ": {}, + "Depreciaci\u00f3n ...- Amortizaci\u00f3n acumulada / intangibles, costo, patentes y propiedad industrial": {}, + "Depreciaci\u00f3n ...- Amortizaci\u00f3n acumulada / intangibles, costo, programas de computadora (software)": {} + }, + "Depreciaci\u00f3n, amortizaci\u00f3n ...- Amortizaci\u00f3n acumulada / intangibles, costos de financiaci\u00f3n ": { + "Depreciaci\u00f3n, ...- Amortizaci\u00f3n acumulada / intangibles, costos de financiaci\u00f3n, costos de exploraci\u00f3n y desarrollo ": {} + }, + "Depreciaci\u00f3n, amortizaci\u00f3n ...- Amortizaci\u00f3n acumulada / intangibles, revaluaci\u00f3n": { + "Depreciaci\u00f3n ...- Amortizaci\u00f3n acumulada / intangibles, revaluaci\u00f3n, concesiones, licencias y otros derechos ": {}, + "Depreciaci\u00f3n ...- Amortizaci\u00f3n acumulada / intangibles, revaluaci\u00f3n, f\u00f3rmulas, dise\u00f1os y prototipos ": {}, + "Depreciaci\u00f3n ...- Amortizaci\u00f3n acumulada / intangibles, revaluaci\u00f3n, otros activos intangibles ": {}, + "Depreciaci\u00f3n ...- Amortizaci\u00f3n acumulada / intangibles, revaluaci\u00f3n, patentes y propiedad industrial": {}, + "Depreciaci\u00f3n ...- Amortizaci\u00f3n acumulada / intangibles, revaluaci\u00f3n, programas de computadora (software)": {} + } + }, + "Depreciaci\u00f3n, amortizaci\u00f3n y agotamiento acumulados - Depreciaci\u00f3n acumulada ": { + "Depreciaci\u00f3n, amortizaci\u00f3n ...- Depreciaci\u00f3n acumulada / activos adquiridos en arrendamiento financiero ": { + "Depreciaci\u00f3n ...- Depreciaci\u00f3n .../ activos adquiridos en arrendamiento ..., inmuebles, maquinaria y equipo de explotaci\u00f3n": {}, + "Depreciaci\u00f3n ...- Depreciaci\u00f3n .../ activos adquiridos en arrendamiento financiero, inversiones inmobiliarias, edificaciones": {}, + "Depreciaci\u00f3n ...- Depreciaci\u00f3n ../ activos adquiridos en arrendamiento financiero, inmuebles, maquinaria y equipo, edificaciones": {}, + "Depreciaci\u00f3n ...- Depreciaci\u00f3n ../ activos adquiridos en arrendamiento financiero, inmuebles, maquinaria y equipos de transporte": {}, + "Depreciaci\u00f3n ...- Depreciaci\u00f3n ../ activos adquiridos en arrendamiento financiero, inmuebles, maquinaria y equipos diversos ": {} + }, + "Depreciaci\u00f3n, amortizaci\u00f3n ...- Depreciaci\u00f3n acumulada / activos biol\u00f3gicos en producci\u00f3n, costo": { + "Depreciaci\u00f3n ...- Depreciaci\u00f3n .../ activos biol\u00f3gicos en producci\u00f3n, costo, activos biol\u00f3gicos de origen animal ": {}, + "Depreciaci\u00f3n ...- Depreciaci\u00f3n .../ activos biol\u00f3gicos en producci\u00f3n, costo, activos biol\u00f3gicos de origen vegetal ": {} + }, + "Depreciaci\u00f3n, amortizaci\u00f3n ...- Depreciaci\u00f3n acumulada / activos biol\u00f3gicos en producci\u00f3n, costo de financiaci\u00f3n ": { + "Depreciaci\u00f3n ...- Depreciaci\u00f3n ../ activos biol\u00f3gicos en producci\u00f3n, costo de financiaci\u00f3n, activos biol\u00f3gicos de origen animal ": {}, + "Depreciaci\u00f3n ...- Depreciaci\u00f3n ../ activos biol\u00f3gicos en producci\u00f3n,costo de financiacion, activos biol\u00f3gicos de origen vegetal ": {} + }, + "Depreciaci\u00f3n, amortizaci\u00f3n ...- Depreciaci\u00f3n acumulada / inmuebles, maquinaria y equipo, costo ": { + "Depreciaci\u00f3n ...- Depreciaci\u00f3n .../ inmuebles, maquinaria y equipo, costo, edificaciones": {}, + "Depreciaci\u00f3n ...- Depreciaci\u00f3n .../ inmuebles, maquinaria y equipo, costo, equipo de transporte": {}, + "Depreciaci\u00f3n ...- Depreciaci\u00f3n .../ inmuebles, maquinaria y equipo, costo, equipos diversos ": {}, + "Depreciaci\u00f3n ...- Depreciaci\u00f3n .../ inmuebles, maquinaria y equipo, costo, herramientas y unidades de reemplazo ": {}, + "Depreciaci\u00f3n ...- Depreciaci\u00f3n .../ inmuebles, maquinaria y equipo, costo, maquinarias y equipos de explotaci\u00f3n ": {}, + "Depreciaci\u00f3n ...- Depreciaci\u00f3n .../ inmuebles, maquinaria y equipo, costo, muebles y enseres": {} + }, + "Depreciaci\u00f3n, amortizaci\u00f3n ...- Depreciaci\u00f3n acumulada / inmuebles, maquinaria y equipo, costo de financiaci\u00f3n ": { + "Depreciaci\u00f3n ...- Depreciaci\u00f3n .../ inmuebles, maquinaria y equipo, costo de financiaci\u00f3n, edificaciones ": {}, + "Depreciaci\u00f3n ...- Depreciaci\u00f3n .../ inmuebles, maquinaria y equipo, costo de financiaci\u00f3n, maquinarias y equipos de explotaci\u00f3n": {} + }, + "Depreciaci\u00f3n, amortizaci\u00f3n ...- Depreciaci\u00f3n acumulada / inmuebles, maquinaria y equipo, revaluaci\u00f3n": { + "Depreciaci\u00f3n ...- Depreciaci\u00f3n .../ inmuebles, maquinaria y equipo, revaluaci\u00f3n, edificaciones ": {}, + "Depreciaci\u00f3n ...- Depreciaci\u00f3n .../ inmuebles, maquinaria y equipo, revaluaci\u00f3n, equipo de transporte ": {}, + "Depreciaci\u00f3n ...- Depreciaci\u00f3n .../ inmuebles, maquinaria y equipo, revaluaci\u00f3n, equipos diversos ": {}, + "Depreciaci\u00f3n ...- Depreciaci\u00f3n .../ inmuebles, maquinaria y equipo, revaluaci\u00f3n, herramientas y unidades de reemplazo ": {}, + "Depreciaci\u00f3n ...- Depreciaci\u00f3n .../ inmuebles, maquinaria y equipo, revaluaci\u00f3n, maquinarias y equipos de explotaci\u00f3n ": {}, + "Depreciaci\u00f3n ...- Depreciaci\u00f3n .../ inmuebles, maquinaria y equipo, revaluaci\u00f3n, muebles y enseres": {} + }, + "Depreciaci\u00f3n, amortizaci\u00f3n ...- Depreciaci\u00f3n acumulada / inversiones inmobiliarias ": { + "Depreciaci\u00f3n ...- Depreciaci\u00f3n acumulada / inversiones inmobiliarias, edificaciones, costo de adquisici\u00f3n o construcci\u00f3n ": {}, + "Depreciaci\u00f3n ...- Depreciaci\u00f3n acumulada / inversiones inmobiliarias, edificaciones, costo de financiaci\u00f3n ": {}, + "Depreciaci\u00f3n ...- Depreciaci\u00f3n acumulada / inversiones inmobiliarias, edificaciones, revaluaci\u00f3n ": {} + } + } + }, + "Desvalorizaci\u00f3n de activo inmovilizado ": { + "Desvalorizaci\u00f3n de activo inmovilizado - **Desvalorizaci\u00f3n de activos biol\u00f3gicos ": { + "Desvalorizaci\u00f3n ...- Activos biol\u00f3gicos / activos biol\u00f3gicos en desarrollo ": { + "Desvalorizaci\u00f3n ...- Activos biol\u00f3gicos / activos biol\u00f3gicos en desarrollo, costo": {}, + "Desvalorizaci\u00f3n ...- Activos biol\u00f3gicos / activos biol\u00f3gicos en desarrollo, costo de financiaci\u00f3n ": {} + }, + "Desvalorizaci\u00f3n ...- Activos biol\u00f3gicos / activos biol\u00f3gicos en producci\u00f3n ": { + "Desvalorizaci\u00f3n ...- Activos biol\u00f3gicos / activos biol\u00f3gicos en producci\u00f3n, costo": {}, + "Desvalorizaci\u00f3n ...- Activos biol\u00f3gicos / activos biol\u00f3gicos en producci\u00f3n, costo de financiaci\u00f3n": {} + } + }, + "Desvalorizaci\u00f3n de activo inmovilizado - **Desvalorizaci\u00f3n de intangibles ": { + "Desvalorizaci\u00f3n ...- Intangibles / concesiones, licencias y otros derechos ": {}, + "Desvalorizaci\u00f3n ...- Intangibles / costos de exploraci\u00f3n y desarrollo": { + "Desvalorizaci\u00f3n ...- Intangibles / costos de exploraci\u00f3n y desarrollo, costo": {}, + "Desvalorizaci\u00f3n ...- Intangibles / costos de exploraci\u00f3n y desarrollo, costo de financiaci\u00f3n": {} + }, + "Desvalorizaci\u00f3n ...- Intangibles / f\u00f3rmulas, dise\u00f1os y prototipos ": {}, + "Desvalorizaci\u00f3n ...- Intangibles / otros activos intangibles": {}, + "Desvalorizaci\u00f3n ...- Intangibles / patentes y propiedad industrial": {}, + "Desvalorizaci\u00f3n ...- Intangibles / plusval\u00eda mercantil ": {}, + "Desvalorizaci\u00f3n ...- Intangibles / programas de computadora (software) ": {} + }, + "Desvalorizaci\u00f3n de activo inmovilizado - Desvalorizaci\u00f3n de inmuebles, maquinaria y equipo ": { + "Desvalorizaci\u00f3n ...- Inmuebles, maquinaria y equipo / edificaciones": { + "Desvalorizaci\u00f3n ...- Inmuebles, maquinaria y equipo / edificaciones, edificaciones, costo de adquisici\u00f3n o construcci\u00f3n ": {}, + "Desvalorizaci\u00f3n ...- Inmuebles, maquinaria y equipo / edificaciones, edificaciones, costo de financiaci\u00f3n ": {} + }, + "Desvalorizaci\u00f3n ...- Inmuebles, maquinaria y equipo / equipo de transporte": {}, + "Desvalorizaci\u00f3n ...- Inmuebles, maquinaria y equipo / equipos diversos ": {}, + "Desvalorizaci\u00f3n ...- Inmuebles, maquinaria y equipo / herramientas y unidades de reemplazo ": {}, + "Desvalorizaci\u00f3n ...- Inmuebles, maquinaria y equipo / maquinarias y equipos de explotaci\u00f3n ": { + "Desvalorizaci\u00f3n ...- Inmuebles, maquinaria y equipo / maquinarias y equipos de explotaci\u00f3n, costo de adquisici\u00f3n o construcci\u00f3n ": {}, + "Desvalorizaci\u00f3n ...- Inmuebles, maquinaria y equipo / maquinarias y equipos de explotaci\u00f3n, costo de financiaci\u00f3n ": {} + }, + "Desvalorizaci\u00f3n ...- Inmuebles, maquinaria y equipo / muebles y enseres": {}, + "Desvalorizaci\u00f3n ...- Inmuebles, maquinaria y equipo / terrenos ": {} + }, + "Desvalorizaci\u00f3n de activo inmovilizado - Desvalorizaci\u00f3n de inversiones mobiliarias": { + "Desvalorizaci\u00f3n de activo ...- Desvalorizaci\u00f3n de inversiones .., inversiones a ser mantenidas hasta el vencimiento": {}, + "Desvalorizaci\u00f3n de activo ...- Desvalorizaci\u00f3n de inversiones .., inversiones financieras representativas de derecho patrimonial": {} + }, + "Desvalorizaci\u00f3n de activo inmovilizado - Inversiones inmobiliarias ": { + "Desvalorizaci\u00f3n ...- Inversiones inmobiliarias / edificaciones ": { + "Desvalorizaci\u00f3n ...- Inversiones inmobiliarias / edificaciones, edificaciones, costo de adquisici\u00f3n o construcci\u00f3n ": {}, + "Desvalorizaci\u00f3n ...- Inversiones inmobiliarias / edificaciones, edificaciones, costo de financiaci\u00f3n ": {} + }, + "Desvalorizaci\u00f3n ...- Inversiones inmobiliarias / terrenos ": {} + } + }, + "Desvalorizaci\u00f3n de existencias ": { + "Desvalorizaci\u00f3n de existencias - Envases y embalajes ": { + "Desvalorizaci\u00f3n ...- Envases y embalajes / embalajes": {}, + "Desvalorizaci\u00f3n ...- Envases y embalajes / envases": {} + }, + "Desvalorizaci\u00f3n de existencias - Existencias por recibir ": { + "Desvalorizaci\u00f3n ...- Existencias por recibir / envases y embalajes ": {}, + "Desvalorizaci\u00f3n ...- Existencias por recibir / materiales auxiliares, suministros y repuestos ": {}, + "Desvalorizaci\u00f3n ...- Existencias por recibir / materias primas ": {}, + "Desvalorizaci\u00f3n ...- Existencias por recibir / mercader\u00edas ": {} + }, + "Desvalorizaci\u00f3n de existencias - Materiales auxiliares, suministros y repuestos": { + "Desvalorizaci\u00f3n ...- Materiales auxiliares, suministros y repuestos / materiales auxiliares ": {}, + "Desvalorizaci\u00f3n ...- Materiales auxiliares, suministros y repuestos / repuestos": {}, + "Desvalorizaci\u00f3n ...- Materiales auxiliares, suministros y repuestos / suministros": {} + }, + "Desvalorizaci\u00f3n de existencias - Materias primas": { + "Desvalorizaci\u00f3n ...- Materias primas / materias primas para productos agropecuarios y pisc\u00edcolas ": {}, + "Desvalorizaci\u00f3n ...- Materias primas / materias primas para productos de extracci\u00f3n ": {}, + "Desvalorizaci\u00f3n ...- Materias primas / materias primas para productos inmuebles ": {}, + "Desvalorizaci\u00f3n ...- Materias primas / materias primas para productos manufacturados ": {} + }, + "Desvalorizaci\u00f3n de existencias - Mercader\u00edas": { + "Desvalorizaci\u00f3n ...- Mercader\u00edas / mercader\u00edas agropecuarias y pisc\u00edcolas ": {}, + "Desvalorizaci\u00f3n ...- Mercader\u00edas / mercader\u00edas de extracci\u00f3n ": {}, + "Desvalorizaci\u00f3n ...- Mercader\u00edas / mercader\u00edas inmuebles ": {}, + "Desvalorizaci\u00f3n ...- Mercader\u00edas / mercader\u00edas manufacturadas ": {}, + "Desvalorizaci\u00f3n ...- Mercader\u00edas / otras mercader\u00edas": {} + }, + "Desvalorizaci\u00f3n de existencias - Productos en proceso ": { + "Desvalorizaci\u00f3n ...- Productos en proceso / costos de financiaci\u00f3n, productos en proceso ": {}, + "Desvalorizaci\u00f3n ...- Productos en proceso / existencias de servicios en proceso ": {}, + "Desvalorizaci\u00f3n ...- Productos en proceso / otros productos en proceso ": {}, + "Desvalorizaci\u00f3n ...- Productos en proceso / productos agropecuarios y pisc\u00edcolas en proceso ": {}, + "Desvalorizaci\u00f3n ...- Productos en proceso / productos en proceso de manufactura ": {}, + "Desvalorizaci\u00f3n ...- Productos en proceso / productos extra\u00eddos en proceso de transformaci\u00f3n ": {}, + "Desvalorizaci\u00f3n ...- Productos en proceso / productos inmuebles en proceso ": {} + }, + "Desvalorizaci\u00f3n de existencias - Productos terminados ": { + "Desvalorizaci\u00f3n ...- Productos terminados / costos de financiaci\u00f3n, productos terminados ": {}, + "Desvalorizaci\u00f3n ...- Productos terminados / existencias de servicios terminados ": {}, + "Desvalorizaci\u00f3n ...- Productos terminados / otros productos terminados": {}, + "Desvalorizaci\u00f3n ...- Productos terminados / productos agropecuarios y pisc\u00edcolas terminados ": {}, + "Desvalorizaci\u00f3n ...- Productos terminados / productos de extracci\u00f3n terminados ": {}, + "Desvalorizaci\u00f3n ...- Productos terminados / productos inmuebles ": {}, + "Desvalorizaci\u00f3n ...- Productos terminados / productos manufacturados ": {} + }, + "Desvalorizaci\u00f3n de existencias - Subproductos, desechos y desperdicios ": { + "Desvalorizaci\u00f3n ...- Subproductos, desechos y desperdicios / desechos y desperdicios": {}, + "Desvalorizaci\u00f3n ...- Subproductos, desechos y desperdicios / subproductos ": {} + } + }, + "Envases y embalajes ": { + "Envases y embalajes - Embalajes": {}, + "Envases y embalajes - Envases": {}, + "Envases y embalajes - Envases y embalajes desvalorizados": { + "Envases y ...- Envases y embalajes desvalorizados / embalajes": {}, + "Envases y ...- Envases y embalajes desvalorizados / envases": {} + } + }, + "Estimaci\u00f3n de cuentas de cobranza dudosa": { + "Estimaci\u00f3n de cuentas de cobranza dudosa - ** Cuentas por cobrar comerciales, relacionadas ": { + "Estimaci\u00f3n de ...- Cuentas por cobrar comerciales, relacionadas / facturas, boletas y otros comprobantes por cobrar ": {}, + "Estimaci\u00f3n de ...- Cuentas por cobrar comerciales, relacionadas / letras por cobrar ": {} + }, + "Estimaci\u00f3n de cuentas de cobranza dudosa - Cuentas por cobrar al personal, a los accionistas (socios), directores y gerentes": { + "Estimaci\u00f3n de ...- Cuentas por cobrar al personal, a los accionistas (socios).../ accionistas (o socios) ": {}, + "Estimaci\u00f3n de ...- Cuentas por cobrar al personal, a los accionistas (socios).../ directores": {}, + "Estimaci\u00f3n de ...- Cuentas por cobrar al personal, a los accionistas (socios).../ diversas": {}, + "Estimaci\u00f3n de ...- Cuentas por cobrar al personal, a los accionistas (socios).../ gerentes": {}, + "Estimaci\u00f3n de ...- Cuentas por cobrar al personal, a los accionistas (socios).../ personal": {} + }, + "Estimaci\u00f3n de cuentas de cobranza dudosa - Cuentas por cobrar comerciales, terceros ": { + "Estimaci\u00f3n de ...- Cuentas por cobrar comerciales, terceros / facturas, boletas y otros comprobantes por cobrar ": {}, + "Estimaci\u00f3n de ...- Cuentas por cobrar comerciales, terceros / letras por cobrar ": {} + }, + "Estimaci\u00f3n de cuentas de cobranza dudosa - Cuentas por cobrar diversas, relacionadas": { + "Estimaci\u00f3n de ...- Cuentas por cobrar diversas, relacionadas / pr\u00e9stamos ": {}, + "Estimaci\u00f3n de ...- Cuentas por cobrar diversas, terceros / activos por instrumentos financieros": {}, + "Estimaci\u00f3n de ...- Cuentas por cobrar diversas, terceros / dep\u00f3sitos otorgados en garant\u00eda ": {}, + "Estimaci\u00f3n de ...- Cuentas por cobrar diversas, terceros / intereses, regal\u00edas y dividendos ": {}, + "Estimaci\u00f3n de ...- Cuentas por cobrar diversas, terceros / otras cuentas por cobrar diversas ": {}, + "Estimaci\u00f3n de ...- Cuentas por cobrar diversas, terceros / venta de activos inmovilizados ": {} + }, + "Estimaci\u00f3n de cuentas de cobranza dudosa - Cuentas por cobrar diversas, terceros ": { + "Estimaci\u00f3n de cuentas de cobranza dudosa - Cuentas por cobrar diversas, terceros / activos por instrumentos financieros": 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emitidos o garantizados por el Estado /valor razonable": {} + }, + "Inversiones al valor ...- Inversiones disponibles para la venta / valores emitidos por el sistema financiero eh": { + "Inversiones al valor ...- Inversiones disponibles para la venta / valores emitidos por el sistema financiero / costo": {}, + "Inversiones al valor ...- Inversiones disponibles para la venta / valores emitidos por el sistema financiero / valor razonable": {} + }, + "Inversiones al valor ...- Inversiones disponibles para la venta / valores emitidos por empresas eh": { + "Inversiones al valor ...- Inversiones disponibles para la venta / valores emitidos por empresas / costo ": {}, + "Inversiones al valor ...- Inversiones disponibles para la venta / valores emitidos por empresas / valor razonable": {} + } + } + }, + "Inversiones inmobiliarias ": { + "Inversiones inmobiliarias - Edificaciones ": { + "Inversiones ...- Edificaciones / edificaciones": { + "Inversiones ...- Edificaciones / edificaciones, costo": {}, + "Inversiones ...- Edificaciones / edificaciones, costos de financiaci\u00f3n, inversiones inmobliarias": {}, + "Inversiones ...- Edificaciones / edificaciones, revaluaci\u00f3n": {}, + "Inversiones ...- Edificaciones / edificaciones, valor razonable": {} + } + }, + "Inversiones inmobiliarias - Terrenos ": { + "Inversiones ...- Terrenos / rurales ": { + "Inversiones ...- Terrenos / rurales, costo": {}, + "Inversiones ...- Terrenos / rurales, revaluaci\u00f3n": {}, + "Inversiones ...- Terrenos / rurales, valor razonable ": {} + }, + "Inversiones ...- Terrenos / urbanos ": { + "Inversiones ...- Terrenos / urbanos, costo": {}, + "Inversiones ...- Terrenos / urbanos, revaluaci\u00f3n": {}, + "Inversiones ...- Terrenos / urbanos, valor razonable ": {} + } + } + }, + "Inversiones mobiliarias (Activo inmovilizado)": { + "Inversiones mobiliarias - Desvalorizaci\u00f3n de inversiones mobiliarias ** acuerdos de compra ": { + "Inversiones ...- Desvalorizaci\u00f3n de inversiones .../ instrumentos financieros representativos de derecho ..., acuerdo de compra ": {}, + "Inversiones ...- Desvalorizaci\u00f3n de inversiones .../ inversiones a ser mantenidas hasta el vencimiento, acuerdo de compra": {} + }, + "Inversiones mobiliarias - Instrumentos financieros representativos de derecho patrimonial ": { + "Inversiones ...- Instrumentos financieros representativos de .../ acciones representativas de capital social, preferentes ": { + "Inversiones ...- Instrumentos .../ acciones representativas de capital social, preferentes, participaci\u00f3n patrimonial ": {}, + "Inversiones ...- Instrumentos financieros .../ acciones representativas de capital social, preferentes, costo": {}, + "Inversiones ...- Instrumentos financieros .../ acciones representativas de capital social, preferentes, valor razonable ": {} + }, + "Inversiones ...- Instrumentos financieros representativos de .../ participaciones en asociaciones en participaci\u00f3n y consorcios": { + "Inversiones ...- Instrumentos financieros .../ participaciones en asociaciones en participaci\u00f3n ..., participaci\u00f3n patrimonial": {}, + "Inversiones ...- Instrumentos financieros .../ participaciones en asociaciones en participaci\u00f3n y consorcios, costo": {}, + "Inversiones ...- Instrumentos financieros .../ participaciones en asociaciones en participaci\u00f3n y consorcios, valor razonable": {} + }, + "Inversiones ...- Instrumentos financieros representativos de derecho .../ **certificados de participaci\u00f3n de fondos de inversi\u00f3n": { + "Inversiones ...- Instrumentos financieros .../ certificados de participaci\u00f3n de fondos de inversi\u00f3n, costo": {}, + "Inversiones ...- Instrumentos financieros .../ certificados de participaci\u00f3n de fondos de inversi\u00f3n, valor razonable ": {} + }, + "Inversiones ...- Instrumentos financieros representativos de derecho .../ acciones de inversi\u00f3n": { + "Inversiones ...- Instrumentos financieros .../ acciones de inversi\u00f3n, costo ": {}, + "Inversiones ...- Instrumentos financieros .../ acciones de inversi\u00f3n, participaci\u00f3n patrimonial ": {}, + "Inversiones ...- Instrumentos financieros .../ acciones de inversi\u00f3n, valor razonable": {} + }, + "Inversiones ...- Instrumentos financieros representativos de derecho .../ acciones representativas de capital social, comunes": { + "Inversiones ...- Instrumentos financieros .../ acciones representativas de capital social, comunes, costo": {}, + "Inversiones ...- Instrumentos financieros .../ acciones representativas de capital social, comunes, participaci\u00f3n patrimonial": {}, + "Inversiones ...- Instrumentos financieros .../ acciones representativas de capital social, comunes, valor razonable": {} + }, + "Inversiones ...- Instrumentos financieros representativos de derecho .../ certificados de participaci\u00f3n de fondos mutuos": { + "Inversiones ...- Instrumentos financieros .../ certificados de participaci\u00f3n de fondos mutuos, costo": {}, + "Inversiones ...- Instrumentos financieros .../ certificados de participaci\u00f3n de fondos mutuos, valor razonable": {} + }, + "Inversiones ...- Instrumentos financieros representativos de derecho .../ certificados de suscripci\u00f3n preferente": {}, + "Inversiones ...- Instrumentos financieros representativos de derecho patrimonial / otros t\u00edtulos representativos de patrimonio": { + "Inversiones ...- Instrumentos financieros representativos de .../ otros t\u00edtulos representativos de patrimonio, valor razonable ": {}, + "Inversiones ...- Instrumentos financieros representativos de derecho .../ otros t\u00edtulos representativos de patrimonio, costo": {} + } + }, + "Inversiones mobiliarias - Inversiones a ser mantenidas hasta el vencimiento": { + "Inversiones ...- Inversiones a ser mantenidas hasta el vencimiento / instrumentos financieros representativos de deuda": { + "Inversiones ...- Inversiones a .../ instrumentos financieros ...de deuda, valores emitidos o garantizados por el estado ": {}, + "Inversiones ...- Inversiones a .../ instrumentos financieros ...de deuda, valores emitidos por el sistema financiero": {}, + "Inversiones ...- Inversiones a .../ instrumentos financieros ...de deuda, valores emitidos por las empresas ": {}, + "Inversiones ...- Inversiones a ../ instrumentos ., otros t\u00edtulos representativos de deuda **valores emitidos por otras entidades": {} + } + } + }, + "Materiales auxiliares, suministros y repuestos ": { + "Materiales auxiliares, suministros y repuestos - Materiales auxiliares ": {}, + "Materiales auxiliares, suministros y repuestos - Materiales auxiliares, suministros y repuestos desvalorizados ": { + "Materiales auxiliares, ...- Materiales auxiliares, suministros y repuestos desvalorizados / materiales auxiliares": {}, + "Materiales auxiliares, ...- Materiales auxiliares, suministros y repuestos desvalorizados / repuestos ": {}, + "Materiales auxiliares, ...- Materiales auxiliares, suministros y repuestos desvalorizados / suministros ": {} + }, + "Materiales auxiliares, suministros y repuestos - Repuestos ": {}, + "Materiales auxiliares, suministros y repuestos - Suministros ": { + "Materiales auxiliares, suministros ...- Suministros / combustibles ": {}, + "Materiales auxiliares, suministros ...- Suministros / energ\u00eda ": {}, + "Materiales auxiliares, suministros ...- Suministros / lubricantes ": {}, + "Materiales auxiliares, suministros ...- Suministros / otros suministros ": {} + } + }, + "Materias primas ": { + "Materias primas - Materias primas desvalorizadas": { + "Materias ...- Materias primas desvalorizadas / materias primas para productos agropecuarios y pisc\u00edcolas": {}, + "Materias ...- Materias primas desvalorizadas / materias primas para productos de extracci\u00f3n": {}, + "Materias ...- Materias primas desvalorizadas / materias primas para productos inmuebles ": {}, + "Materias ...- Materias primas desvalorizadas / materias primas para productos manufacturados": {} + }, + "Materias primas - Materias primas para productos agropecuarios y pisc\u00edcolas": {}, + "Materias primas - Materias primas para productos de extracci\u00f3n ": {}, + "Materias primas - Materias primas para productos inmuebles ": {}, + "Materias primas - Materias primas para productos manufacturados": {} + }, + "Mercader\u00edas (Activo realizable)": { + "Mercader\u00edas - Mercaderias desvalorizadas": { + "Mercade...- Mercader\u00edas desvalorizadas / inmuebles ": {}, + "Mercade...- Mercader\u00edas desvalorizadas / mercader\u00edas manufacturadas": {}, + "Mercade...- Mercader\u00edas desvalorizadas / otras mercader\u00edas": {}, + "Mercade...- Mercader\u00edas desvalorizadas / productos agropecuarios y pisc\u00edcolas ": {}, + "Mercade...- Mercader\u00edas desvalorizadas / recursos extra\u00eddos ": {} + }, + "Mercader\u00edas - Mercader\u00edas agropecuarias y pisc\u00edcolas ": { + "Mercader\u00edas - Mercader\u00edas agropecuarias y pisc\u00edcolas / de origen animal": {}, + "Mercader\u00edas - Mercader\u00edas agropecuarias y pisc\u00edcolas / de origen vegetal ": {} + }, + "Mercader\u00edas - Mercader\u00edas de extracci\u00f3n ": {}, + "Mercader\u00edas - Mercader\u00edas inmuebles ": {}, + "Mercader\u00edas - Mercader\u00edas manufacturadas": { + "Mercader\u00edas - Mercader\u00edas manufacturadas / mercader\u00edas manufacturadas": { + "Mercade...- Mercader\u00edas .../ Mercader\u00edas manufacturadas, costo ": { + "Mercade...- Mercader\u00edas .../ mercader\u00edas manufacturadas, costo - Categoria de productos 01": {} + }, + "Mercade...- Mercader\u00edas .../ mercader\u00edas manufacturadas, valor razonable": {} + } + }, + "Mercader\u00edas - Otras mercader\u00edas": {} + }, + "Obligaciones financieras ": { + "Obligaciones financieras - Contratos de arrendamientos financiero ": { + "Obligaciones financieras - Contratos de arrendamientos financiero a Largo Plazo": {}, + "Obligaciones financieras - Contratos de arrendamientos financiero parte Corriente": {} + }, + "Obligaciones financieras - Costos de financiaci\u00f3n por pagar ": { + "Obligaciones financieras - Costos de financiaci\u00f3n por pagar / contratos de arrendamiento financiero ": {}, + "Obligaciones financieras - Costos de financiaci\u00f3n por pagar / obligaciones emitidas ": { + "Obligaciones financieras - Costos de financiaci\u00f3n por pagar / obligaciones emitidas, bonos emitidos ": {}, + "Obligaciones financieras - Costos de financiaci\u00f3n por pagar / obligaciones emitidas, bonos titulizados ": {}, + "Obligaciones financieras - Costos de financiaci\u00f3n por pagar / obligaciones emitidas, otras obligaciones ": {}, + "Obligaciones financieras - Costos de financiaci\u00f3n por pagar / obligaciones emitidas, papeles comerciales ": {} + }, + "Obligaciones financieras - Costos de financiaci\u00f3n por pagar / otros instrumentos financieros por pagar ": { + "Obligaciones ...- Costos de .../ otros instrumentos financieros por pagar, bonos ": {}, + "Obligaciones ...- Costos de .../ otros instrumentos financieros por pagar, facturas conformadas ": {}, + "Obligaciones ...- Costos de .../ otros instrumentos financieros por pagar, letras ": {}, + "Obligaciones ...- Costos de .../ otros instrumentos financieros por pagar, otras obligaciones financieras ": {}, + "Obligaciones ...- Costos de .../ otros instrumentos financieros por pagar, pagar\u00e9s": {}, + "Obligaciones ...- Costos de .../ otros instrumentos financieros por pagar, papeles comerciales ": {} + }, + "Obligaciones financieras - Costos de financiaci\u00f3n por pagar / pr\u00e9stamos de instituciones financieras y otras entidades ": { + "Obligaciones ...- Costos de .../ pr\u00e9stamos de instituciones financieras y otras entidades, instituciones financieras": {}, + "Obligaciones ...- Costos de .../ pr\u00e9stamos de instituciones financieras y otras entidades, otras entidades ": {} + } + }, + "Obligaciones financieras - Obligaciones emitidas ": { + "Obligaciones financieras - Obligaciones emitidas / bonos emitidos ": {}, + "Obligaciones financieras - Obligaciones emitidas / bonos titulizados ": {}, + "Obligaciones financieras - Obligaciones emitidas / otras obligaciones": {}, + "Obligaciones financieras - Obligaciones emitidas / papeles comerciales ": {} + }, + "Obligaciones financieras - Otros instrumentos financieros por pagar ": { + "Obligaciones financieras - Otros instrumentos financieros por pagar / bonos ": {}, + "Obligaciones financieras - Otros instrumentos financieros por pagar / facturas conformadas ": {}, + "Obligaciones financieras - Otros instrumentos financieros por pagar / letras ": {}, + "Obligaciones financieras - Otros instrumentos financieros por pagar / otras obligaciones financieras ": {}, + "Obligaciones financieras - Otros instrumentos financieros por pagar / pagar\u00e9s ": {}, + "Obligaciones financieras - Otros instrumentos financieros por pagar / papeles comerciales ": {} + }, + "Obligaciones financieras - Pr\u00e9stamos con compromisos de recompra ": {}, + "Obligaciones financieras - Pr\u00e9stamos de instituciones financieras y otras entidades ": { + "Obligaciones ...- Pr\u00e9stamos de instituciones financieras y otras entidades / instituciones financieras ": {}, + "Obligaciones ...- Pr\u00e9stamos de instituciones financieras y otras entidades / otras entidades ": {} + } + }, + "Otros activos ": { + "Otros activos - Bienes de arte y cultura ": { + "Otros activos - Bienes de arte y cultura / biblioteca": {}, + "Otros activos - Bienes de arte y cultura / obras de arte ": {}, + "Otros activos - Bienes de arte y cultura / otros ": {} + }, + "Otros activos - Diversos ": { + "Otros activos - Diversos / bienes entregados en comodato ": {}, + "Otros activos - Diversos / bienes recibidos en pago (adjudicados y realizables) ": {}, + "Otros activos - Diversos / monedas y joyas ": {}, + "Otros activos - Diversos / otros": {} + } + }, + "Pasivo diferido ": { + "Pasivo diferido - Costos diferidos ": { + "Pasivo diferido - Costos diferidos / Categoria de productos 01": {} + }, + "Pasivo diferido - Ganancia en venta con arrendamiento financiero paralelo ": {}, + "Pasivo diferido - Impuesto a la renta diferido ": { + "Pasivo diferido - Impuesto a la renta diferido / impuesto a la renta diferido, patrimonio ": {}, + "Pasivo diferido - Impuesto a la renta diferido / impuesto a la renta diferido, resultados ": {} + }, + "Pasivo diferido - Ingresos diferidos ": { + "Pasivo diferido - Ingresos diferidos / Categoria de productos 01": {} + }, + "Pasivo diferido - Intereses diferidos ": { + "Pasivo diferido - Intereses diferidos / intereses no devengados en medici\u00f3n a valor descontado ": {}, + "Pasivo diferido - Intereses diferidos / intereses no devengados en transacciones con terceros ": {} + }, + "Pasivo diferido - Participaciones de los trabajadores diferidas ": { + "Pasivo diferido - Participaciones de los trabajadores diferidas / patrimonio ": {}, + "Pasivo diferido - Participaciones de los trabajadores diferidas / resultados ": {} + }, + "Pasivo diferido - Subsidios recibidos diferidos ": {} + }, + "Productos terminados": { + "Productos terminados - Costos de financiaci\u00f3n, productos terminados": {}, + "Productos terminados - Existencias de servicios terminados ": {}, + "Productos terminados - Otros productos terminados ": {}, + "Productos terminados - Productos agropecuarios y pisc\u00edcolas terminados": { + "Productos ...- Productos agropecuarios y pisc\u00edcolas terminados / de origen animal ": { + "Productos ...- Productos agropecuarios y pisc\u00edcolas .../ de origen animal, costo ": {}, + "Productos ...- Productos agropecuarios y pisc\u00edcolas .../ de origen animal, valor razonable ": {} + }, + "Productos ...- Productos agropecuarios y pisc\u00edcolas terminados / de origen vegetal ": { + "Productos ...- Productos agropecuarios y pisc\u00edcolas .../ de origen vegetal, costo ": {}, + "Productos ...- Productos agropecuarios y pisc\u00edcolas .../ de origen vegetal, valor razonable ": {} + } + }, + "Productos terminados - Productos de extracci\u00f3n terminados": {}, + "Productos terminados - Productos inmuebles": {}, + "Productos terminados - Productos manufacturados ": {}, + "Productos terminados - Productos terminados desvalorizados ": { + "Productos ...- Productos terminados desvalorizados / costos de financiaci\u00f3n, productos terminados": {}, + "Productos ...- Productos terminados desvalorizados / existencias de servicios terminados ": {}, + "Productos ...- Productos terminados desvalorizados / otros productos terminados ": {}, + "Productos ...- Productos terminados desvalorizados / productos agropecuarios y pisc\u00edcolas terminados": {}, + "Productos ...- Productos terminados desvalorizados / productos de extracci\u00f3n terminados ": {}, + "Productos ...- Productos terminados desvalorizados / productos inmuebles": {}, + "Productos ...- Productos terminados desvalorizados / productos manufacturados ": {} + } + }, + "Productos en proceso ": { + "Productos en proceso - Costos de financiaci\u00f3n, productos en proceso": {}, + "Productos en proceso - Existencias de servicios en proceso": {}, + "Productos en proceso - Otros productos en proceso ": {}, + "Productos en proceso - Productos agropecuarios y pisc\u00edcolas en proceso": { + "Productos ...- Productos agropecuarios y pisc\u00edcolas en proceso / de origen animal ": { + "Productos ...- Productos agropecuarios y pisc\u00edcolas .../ de origen animal, costo ": {}, + "Productos ...- Productos agropecuarios y pisc\u00edcolas .../ de origen animal, valor razonable ": {} + }, + "Productos ...- Productos agropecuarios y pisc\u00edcolas en proceso / de origen vegetal ": { + "Productos ...- Productos agropecuarios y pisc\u00edcolas .../ de origen vegetal, costo ": {}, + "Productos ...- Productos agropecuarios y pisc\u00edcolas .../ de origen vegetal, valor razonable ": {} + } + }, + "Productos en proceso - Productos en proceso de manufactura": {}, + "Productos en proceso - Productos en proceso desvalorizados": { + "Productos ...- Productos en proceso desvalorizados / costos de financiaci\u00f3n, productos en proceso": {}, + "Productos ...- Productos en proceso desvalorizados / existencias de servicios en proceso": {}, + "Productos ...- Productos en proceso desvalorizados / otros productos en proceso ": {}, + "Productos ...- Productos en proceso desvalorizados / productos agropecuarios y pisc\u00edcolas en proceso ": {}, + "Productos ...- Productos en proceso desvalorizados / productos en proceso de manufactura ": {}, + "Productos ...- Productos en proceso desvalorizados / productos extra\u00eddos en proceso de transformaci\u00f3n ": {}, + "Productos ...- Productos en proceso desvalorizados / productos inmuebles en proceso ": {} + }, + "Productos en proceso - Productos extra\u00eddos en proceso de transformaci\u00f3n": {}, + "Productos en proceso - Productos inmuebles en proceso ": {} + }, + "Provisiones ": { + "Provisiones - Otras provisiones ": {}, + "Provisiones - Provisi\u00f3n para garant\u00edas ": {}, + "Provisiones - Provisi\u00f3n para gastos de responsabilidad social ": {}, + "Provisiones - Provisi\u00f3n para litigios ": {}, + "Provisiones - Provisi\u00f3n para protecci\u00f3n y remediaci\u00f3n del medio ambiente ": {}, + "Provisiones - Provisi\u00f3n para reestructuraciones ": {}, + "Provisiones - Provisi\u00f3n por desmantelamiento, retiro o rehabilitaci\u00f3n del inmovilizado ": {} + }, + "Remuneraciones y participaciones por pagar": { + "Remuneraciones y participaciones por pagar - Remuneraciones por pagar ": { + "Remuneraciones ...- Remuneraciones por pagar / comisiones por pagar ": {}, + "Remuneraciones ...- Remuneraciones por pagar / gratificaciones por pagar ": {}, + "Remuneraciones ...- Remuneraciones por pagar / remuneraciones en especie por pagar ": {}, + "Remuneraciones ...- Remuneraciones por pagar / sueldos y salarios por pagar ": {}, + "Remuneraciones ...- Remuneraciones por pagar / vacaciones por pagar ": {} + }, + "Remuneraciones y participaciones por pagar - Beneficios sociales de los trabajadores por pagar ": { + "Remuneraciones ...- Beneficios sociales de los trabajadores por pagar / adelanto de compensaci\u00f3n por tiempo de servicios ": {}, + "Remuneraciones ...- Beneficios sociales de los trabajadores por pagar / compensaci\u00f3n por tiempo de servicios ": {}, + "Remuneraciones ...- Beneficios sociales de los trabajodores por pagar / pensiones y jubilaciones ": {} + }, + "Remuneraciones y participaciones por pagar - Otras remuneraciones y participaciones por pagar ": {}, + "Remuneraciones y participaciones por pagar - Participaci\u00f3n de los trabajadores por pagar ": {} + }, + "Reserva legal ": { + "Reserva legal - Contractuales ": {}, + "Reserva legal - Estatutarias ": {}, + "Reserva legal - Facultativas ": {}, + "Reserva legal - Legal ": {}, + "Reserva legal - Otras reservas ": {}, + "Reserva legal - Reinversi\u00f3n ": {} + }, + "Resultados acumulados ": { + "Resultados acumulados - P\u00e9rdidas acumuladas ": { + "Resultados acumulados - P\u00e9rdidas acumuladas / gastos de a\u00f1os anteriores ": {}, + "Resultados acumulados - P\u00e9rdidas acumuladas / p\u00e9rdidas acumuladas ": {} + }, + "Resultados acumulados - Utilidades no distribuidas ": { + "Resultados acumulados - Utilidades no distribuidas / ingresos de a\u00f1os anteriores ": {}, + "Resultados acumulados - Utilidades no distribuidas / utilidades acumuladas ": {} + } + }, + "Resultados no realizados ": { + "Resu...- Ganancia o p\u00e9rdida en activos o pasivos financieros disponibles para la venta,compra o venta convencional fecha d liqui": { + "Resu...- Ganancia o p\u00e9rdida en activos o pasivos financieros disponibles para la venta, compra o venta .../ ganancia ": {}, + "Resu...- Ganancia o p\u00e9rdida en activos o pasivos financieros disponibles para la venta, compra o venta .../ p\u00e9rdida ": {} + }, + "Resultados no realizados - Diferencia en cambio de inversiones permanentes en entidades extranjeras ": {}, + "Resultados no realizados - Ganancia o p\u00e9rdida en activos o pasivos financieros disponibles para la venta ": { + "Resultados ...- Ganancia o p\u00e9rdida en activos o pasivos financieros disponibles para la venta / ganancia ": {}, + "Resultados ...- Ganancia o p\u00e9rdida en activos o pasivos financieros disponibles para la venta / p\u00e9rdida ": {} + }, + "Resultados no realizados - Instrumentos financieros, cobertura de flujo de efectivo ": {} + }, + "Servicios y otros contratados por anticipado": { + "Servicios y otros contratados por anticipado - Alquileres ": {}, + "Servicios y otros contratados por anticipado - Interes\u00e9s ** Costos financieros": {}, + "Servicios y otros contratados por anticipado - Mantenimiento de activos inmovilizados ": {}, + "Servicios y otros contratados por anticipado - Otros gastos contratados por anticipado ": {}, + "Servicios y otros contratados por anticipado - Primas pagadas por opciones ": {}, + "Servicios y otros contratados por anticipado - Seguros ": {} + }, + "Subproductos, desechos y desperdicios ": { + "Subproductos, desechos y desperdicios - Desechos y desperdicios": {}, + "Subproductos, desechos y desperdicios - Subproductos ": {}, + "Subproductos, desechos y desperdicios - Subproductos, desechos y desperdicios desvalorizados": { + "Subproductos ...- Subproductos, desechos y desperdicios desvalorizados / desechos y desperdicios": {}, + "Subproductos ...- Subproductos, desechos y desperdicios desvalorizados / subproductos": {} + } + }, + "Tributos, **contraprestaciones y aportes al sistema de pensiones y de salud por pagar (Pasivo)": { + "Tributos y aportes ...- Gobiernos Locales (Predial, Licencias, tributos, impuestos, contribuciones, tasas y arbitrios,...)": { + "Tributos y aportes ...- Gobiernos locales / contribuciones ": {}, + "Tributos y aportes ...- Gobiernos locales / impuestos ": { + "Tributos y aportes ...- Gobiernos locales / impuestos, impuesto a las apuestas ": {}, + "Tributos y aportes ...- Gobiernos locales / impuestos, impuesto a los espect\u00e1culos p\u00fablicos no deportivos ": {}, + "Tributos y aportes ...- Gobiernos locales / impuestos, impuesto a los juegos ": {}, + "Tributos y aportes ...- Gobiernos locales / impuestos, impuesto al patrimonio vehicular ": {}, + "Tributos y aportes ...- Gobiernos locales / impuestos, impuesto al rodaje": {}, + "Tributos y aportes ...- Gobiernos locales / impuestos, impuesto de alcabala ": {}, + "Tributos y aportes ...- Gobiernos locales / impuestos, impuesto predial ": {} + }, + "Tributos y aportes ...- Gobiernos locales / tasas ": { + "Tributos y aportes ...- Gobiernos locales / tasas, estacionamiento de veh\u00edculos ": {}, + "Tributos y aportes ...- Gobiernos locales / tasas, licencia de apertura de establecimientos ": {}, + "Tributos y aportes ...- Gobiernos locales / tasas, servicios administrativos o derechos ": {}, + "Tributos y aportes ...- Gobiernos locales / tasas, servicios p\u00fablicos o arbitrios ": {}, + "Tributos y aportes ...- Gobiernos locales / tasas, transporte p\u00fablico ": {} + } + }, + "Tributos y aportes al sistema de pensiones y de salud por pagar - Administradoras de fondos de pensiones (AFP)": {}, + "Tributos y aportes al sistema de pensiones y de salud por pagar - Certificados tributarios ": {}, + "Tributos y aportes al sistema de pensiones y de salud por pagar - Empresas prestadoras de servicios de salud (EPS)": { + "Tributos y aportes ...- Empresas prestadoras de servicios de salud / cuenta de terceros ": {}, + "Tributos y aportes ...- Empresas prestadoras de servicios de salud / cuenta propia ": {} + }, + "Tributos y aportes al sistema de pensiones y de salud por pagar - Gobierno central": { + "Tributos y aportes ...- Gobierno central / **otros impuestos (ITF,...) y contraprestaciones ": { + "Tributos y aportes ...- Gobierno central / otros impuestos, impuesto a las transacciones financieras ": {}, + "Tributos y aportes ...- Gobierno central / otros impuestos, impuesto a los dividendos ": {}, + "Tributos y aportes ...- Gobierno central / otros impuestos, impuesto a los juegos de casino y tragamonedas ": {}, + "Tributos y aportes ...- Gobierno central / otros impuestos, impuesto temporal a los activos netos ": {}, + "Tributos y aportes ...- Gobierno central / otros impuestos, otros impuestos ": {}, + "Tributos y aportes ...- Gobierno central / otros impuestos, regal\u00edas ": {}, + "Tributos y aportes ...- Gobierno central / otros impuestos, tasas por la prestaci\u00f3n de servicios p\u00fablicos ": {} + }, + "Tributos y aportes ...- Gobierno central / canon": { + "Tributos y aportes ...- Gobierno central / canon, canon forestal ": {}, + "Tributos y aportes ...- Gobierno central / canon, canon gas\u00edfero ": {}, + "Tributos y aportes ...- Gobierno central / canon, canon hidroenerg\u00e9tico ": {}, + "Tributos y aportes ...- Gobierno central / canon, canon minero ": {}, + "Tributos y aportes ...- Gobierno central / canon, canon pesquero ": {}, + "Tributos y aportes ...- Gobierno central / canon, canon petroleo ": {} + }, + "Tributos y aportes ...- Gobierno central / derechos aduaneros ": { + "Tributos y aportes ...- Gobierno central / derechos aduaneros, derechos aduaneros por ventas ": {}, + "Tributos y aportes ...- Gobierno central / derechos aduaneros, derechos arancelarios ": {} + }, + "Tributos y aportes ...- Gobierno central / impuesto a la renta": { + "Tributos y aportes ...- Gobierno central / impuesto a la renta, otras retenciones ": {}, + "Tributos y aportes ...- Gobierno central / impuesto a la renta, renta de cuarta categor\u00eda ": {}, + "Tributos y aportes ...- Gobierno central / impuesto a la renta, renta de no domiciliados ": {}, + "Tributos y aportes ...- Gobierno central / impuesto a la renta, renta de quinta categor\u00eda ": {}, + "Tributos y aportes ...- Gobierno central / impuesto a la renta, renta de tercera categor\u00eda ": {} + }, + "Tributos y aportes ...- Gobierno central / impuesto general a las ventas (IGV) ": { + "Tributos y aportes ...- Gobierno central / impuesto general a las ventas, IGV - cuenta propia ": {}, + "Tributos y aportes ...- Gobierno central / impuesto general a las ventas, IGV - r\u00e9gimen de percepciones ": {}, + "Tributos y aportes ...- Gobierno central / impuesto general a las ventas, IGV - r\u00e9gimen de retenciones ": {}, + "Tributos y aportes ...- Gobierno central / impuesto general a las ventas, IGV - servicios prestados por no domiciliados ": {} + }, + "Tributos y aportes ...- Gobierno central / impuesto selectivo al consumo ": {} + }, + "Tributos y aportes al sistema de pensiones y de salud por pagar - Gobiernos regionales ": {}, + "Tributos y aportes al sistema de pensiones y de salud por pagar - Instituciones p\u00fablicas (ESSALUD, ONP,...)": { + "Tributos y aportes ...- Instituciones p\u00fablicas / ESSALUD": {}, + "Tributos y aportes ...- Instituciones p\u00fablicas / ONP": {}, + "Tributos y aportes ...- Instituciones p\u00fablicas / contribuci\u00f3n al SENATI": {}, + "Tributos y aportes ...- Instituciones p\u00fablicas / contribuci\u00f3n al SENCICO ": {}, + "Tributos y aportes ...- Instituciones p\u00fablicas / otras instituciones ": {} + }, + "Tributos y aportes al sistema de pensiones y de salud por pagar - Otros costos administrativos e intereses ": {} + } + }, + "Cuentas de Centros de Costo": { + "Costo de Producci\u00f3n ": { + "Costo de Producci\u00f3n - Gastos de Producci\u00f3n Indirectos": { + "Costo de Producci\u00f3n - Gastos Indirectos - Mano de Obra Indirecta": {}, + "Costo de Producci\u00f3n - Gastos Indirectos - Materiales y Suministros Indirectos": { + "Costo de Producci\u00f3n - mat. y sum. indirectos / Materiales Auxiliares": {}, + "Costo de Producci\u00f3n - mat. y sum. indirectos / Repuestos": {}, + "Costo de Producci\u00f3n - mat. y sum. indirectos / Suministros": {} + }, + "Costo de Producci\u00f3n - Gastos Indirectos - Otros Gastos de Producci\u00f3n Indirectos": { + "Costo de Producci\u00f3n - Mantenimiento de inmuebles, maquinarias y equipos ": { + "Costo de Producci\u00f3n - Mantenimiento de inmuebles, maquinarias y equipos / agua ": {}, + "Costo de Producci\u00f3n - Mantenimiento de inmuebles, maquinarias y equipos / alquiler locales": {}, + "Costo de Producci\u00f3n - Mantenimiento de inmuebles, maquinarias y equipos / alquileres varios ": {}, + "Costo de Producci\u00f3n - Mantenimiento de inmuebles, maquinarias y equipos / arrendamiento financiero (leasing) ": {}, + "Costo de Producci\u00f3n - Mantenimiento de inmuebles, maquinarias y equipos / combus. lubric. unidades de transp. ": {}, + "Costo de Producci\u00f3n - Mantenimiento de inmuebles, maquinarias y equipos / electricidad ": {}, + "Costo de Producci\u00f3n - Mantenimiento de inmuebles, maquinarias y equipos / mante. equipos diversos ": {}, + "Costo de Producci\u00f3n - Mantenimiento de inmuebles, maquinarias y equipos / mante. repa. herramientas ": {}, + "Costo de Producci\u00f3n - Mantenimiento de inmuebles, maquinarias y equipos / mante. repa. muebles y enseres ": {}, + "Costo de Producci\u00f3n - Mantenimiento de inmuebles, maquinarias y equipos / mante. repa. unidades de transp. ": {}, + "Costo de Producci\u00f3n - Mantenimiento de inmuebles, maquinarias y equipos / mante. repar. edif. locales ": {} + }, + "Costo de Producci\u00f3n - gastos indirectos / Otros Gastos de Producci\u00f3n Indirectos": {} + } + }, + "Costo de Producci\u00f3n - Mano de Obra Directa": { + "Costo de Producci\u00f3n - Gastos adicionales a las remuneraciones ": { + "Costo de Producci\u00f3n - Gastos adicionales .../ accident. trab. y enferm. prof": {}, + "Costo de Producci\u00f3n - Gastos adicionales .../ asignaci\u00f3n familiar LEY 25129": {}, + "Costo de Producci\u00f3n - Gastos adicionales .../ atenciones al personal ": {}, + "Costo de Producci\u00f3n - Gastos adicionales .../ bonificaci\u00f3n por riesgo de caja ": {}, + "Costo de Producci\u00f3n - Gastos adicionales .../ capacitaci\u00f3n al personal ": {}, + "Costo de Producci\u00f3n - Gastos adicionales .../ gastos recreativos ": {}, + "Costo de Producci\u00f3n - Gastos adicionales .../ movilidad del personal ": {}, + "Costo de Producci\u00f3n - Gastos adicionales .../ movilidad por labores": {}, + "Costo de Producci\u00f3n - Gastos adicionales .../ refrigerio al personal ": {}, + "Costo de Producci\u00f3n - Gastos adicionales .../ refrigerio del personal": {}, + "Costo de Producci\u00f3n - Gastos adicionales .../ regimen de pensiones ": {}, + "Costo de Producci\u00f3n - Gastos adicionales .../ regimen de prestaciones salud ": {}, + "Costo de Producci\u00f3n - Gastos adicionales .../ seguros de vida LEY 49226": {}, + "Costo de Producci\u00f3n - Gastos adicionales .../ uniformes al personal ": {} + }, + "Costo de Producci\u00f3n - Otras remuneraciones ": { + "Costo de Producci\u00f3n - Otras remuneraciones / aguinaldos ": {}, + "Costo de Producci\u00f3n - Otras remuneraciones / asignaci\u00f3n familiar ": {}, + "Costo de Producci\u00f3n - Otras remuneraciones / bonificaciones D.S empleados ": {}, + "Costo de Producci\u00f3n - Otras remuneraciones / bonificaciones D.S obreros ": {}, + "Costo de Producci\u00f3n - Otras remuneraciones / bonificaciones extraordinarias ": {}, + "Costo de Producci\u00f3n - Otras remuneraciones / gratificaci\u00f3n de empleados ": {}, + "Costo de Producci\u00f3n - Otras remuneraciones / gratificaci\u00f3n obreros ": {}, + "Costo de Producci\u00f3n - Otras remuneraciones / horas extras empleados ": {}, + "Costo de Producci\u00f3n - Otras remuneraciones / horas extras obreros ": {}, + "Costo de Producci\u00f3n - Otras remuneraciones / indemnizaci\u00f3n especiales ": {}, + "Costo de Producci\u00f3n - Otras remuneraciones / practicas pre-profecionales ": {}, + "Costo de Producci\u00f3n - Otras remuneraciones / subsidios por enfermedad ": {}, + "Costo de Producci\u00f3n - Otras remuneraciones / trabajos eventuales ": {}, + "Costo de Producci\u00f3n - Otras remuneraciones / vacaciones empleados ": {}, + "Costo de Producci\u00f3n - Otras remuneraciones / vacaciones obreros ": {} + }, + "Costo de Producci\u00f3n - Sueldos,salarios,comisiones y otras remuneraciones ": { + "Costo de Producci\u00f3n - Sueldos,salarios,comisiones y otras remuneraciones / remuneraciones en especie ": {}, + "Costo de Producci\u00f3n - Sueldos,salarios,comisiones y otras remuneraciones / salarios ": {}, + "Costo de Producci\u00f3n - Sueldos,salarios,comisiones y otras remuneraciones / sueldos ": {} + } + }, + "Costo de Producci\u00f3n - Materiales y Suministros Directos": { + "Costo de Producci\u00f3n - mat. y sum. directos / Embalajes ": {}, + "Costo de Producci\u00f3n - mat. y sum. directos / Envases ": {}, + "Costo de Producci\u00f3n - mat. y sum. directos / Materia Prima ": {} + }, + "Costo de Producci\u00f3n - Otros Costos Directos": {} + }, + "Gastos de administraci\u00f3n ": { + "Gastos de administraci\u00f3n - Cotizaci\u00f3n, licitaci\u00f3n, donaciones y otros ": {}, + "Gastos de administraci\u00f3n - Depreciaci\u00f3n y Amortizaci\u00f3n": {}, + "Gastos de administraci\u00f3n - Gastos varios ": {}, + "Gastos de administraci\u00f3n - Honorarios profecionales y gastos por servicios de terceros ": { + "Gastos de administraci\u00f3n - Honorarios profecionales y gastos por servicios de terceros / gastos notariales, registro y judicial": {}, + "Gastos de administraci\u00f3n - Honorarios profecionales y gastos por servicios de terceros / honorarios profesionales": {}, + "Gastos de administraci\u00f3n - Honorarios profecionales y gastos por servicios de terceros / mantenimiento, ctas bancarias ": {}, + "Gastos de administraci\u00f3n - Honorarios profecionales y gastos por servicios de terceros / otros servicios bancarios": {}, + "Gastos de administraci\u00f3n - Honorarios profecionales y gastos por servicios de terceros / servicios de seguridad ": {}, + "Gastos de administraci\u00f3n - Honorarios profecionales y gastos por servicios de terceros / talonarios de cheques ": {}, + "Gastos de administraci\u00f3n - Honorarios profecionales y gastos por servicios de terceros / transferencias de fondos ": {} + }, + "Gastos de administraci\u00f3n - Mantenimiento de inmuebles, maquinarias y equipos ": { + "Gastos de administraci\u00f3n - Mantenimiento de inmuebles, maquinarias y equipos / agua ": {}, + "Gastos de administraci\u00f3n - Mantenimiento de inmuebles, maquinarias y equipos / alquiler locales": {}, + "Gastos de administraci\u00f3n - Mantenimiento de inmuebles, maquinarias y equipos / alquileres varios ": {}, + "Gastos de administraci\u00f3n - Mantenimiento de inmuebles, maquinarias y equipos / arrendamiento financiero (leasing) ": {}, + "Gastos de administraci\u00f3n - Mantenimiento de inmuebles, maquinarias y equipos / combus. lubric. unidades de transp. ": {}, + "Gastos de administraci\u00f3n - Mantenimiento de inmuebles, maquinarias y equipos / electricidad ": {}, + "Gastos de administraci\u00f3n - Mantenimiento de inmuebles, maquinarias y equipos / mante. equipos diversos ": {}, + "Gastos de administraci\u00f3n - Mantenimiento de inmuebles, maquinarias y equipos / mante. repa. herramientas ": {}, + "Gastos de administraci\u00f3n - Mantenimiento de inmuebles, maquinarias y equipos / mante. repa. muebles y enseres ": {}, + "Gastos de administraci\u00f3n - Mantenimiento de inmuebles, maquinarias y equipos / mante. repa. unidades de transp. ": {}, + "Gastos de administraci\u00f3n - Mantenimiento de inmuebles, maquinarias y equipos / mante. repar. edif. locales ": {} + }, + "Gastos de administraci\u00f3n - Penalidades, tributos y seguros ": {}, + "Gastos de administraci\u00f3n - Publicidad, representaci\u00f3n y otros servicios de personal": {}, + "Gastos de administraci\u00f3n - Sueldos, comisiones y otras remuneraciones ": { + "Gastos de administraci\u00f3n - Sueldos, comisiones y otras remuneraciones / aguinaldos ": {}, + "Gastos de administraci\u00f3n - Sueldos, comisiones y otras remuneraciones / asignaci\u00f3n familiar ": {}, + "Gastos de administraci\u00f3n - Sueldos, comisiones y otras remuneraciones / atenciones al personal ": {}, + "Gastos de administraci\u00f3n - Sueldos, comisiones y otras remuneraciones / bonificaci\u00f3n por riesgo de caja ": {}, + "Gastos de administraci\u00f3n - Sueldos, comisiones y otras remuneraciones / capacitaci\u00f3n al personal ": {}, + "Gastos de administraci\u00f3n - Sueldos, comisiones y otras remuneraciones / envio correspondencia ": {}, + "Gastos de administraci\u00f3n - Sueldos, comisiones y otras remuneraciones / gratificaci\u00f3n de empleados ": {}, + "Gastos de administraci\u00f3n - Sueldos, comisiones y otras remuneraciones / horas extras empleados ": {}, + "Gastos de administraci\u00f3n - Sueldos, comisiones y otras remuneraciones / movilidad al personal ": {}, + "Gastos de administraci\u00f3n - Sueldos, comisiones y otras remuneraciones / otras cargas de personal ": {}, + "Gastos de administraci\u00f3n - Sueldos, comisiones y otras remuneraciones / pasajes aereos ": {}, + "Gastos de administraci\u00f3n - Sueldos, comisiones y otras remuneraciones / pasajes terrestres ": {}, + "Gastos de administraci\u00f3n - Sueldos, comisiones y otras remuneraciones / practicas pre-profecionales": {}, + "Gastos de administraci\u00f3n - Sueldos, comisiones y otras remuneraciones / refrigerio al personal ": {}, + "Gastos de administraci\u00f3n - Sueldos, comisiones y otras remuneraciones / regimen de pensiones ": {}, + "Gastos de administraci\u00f3n - Sueldos, comisiones y otras remuneraciones / regimen de prestaciones salud ": {}, + "Gastos de administraci\u00f3n - Sueldos, comisiones y otras remuneraciones / remuneraciones en especie ": {}, + "Gastos de administraci\u00f3n - Sueldos, comisiones y otras remuneraciones / remuneraci\u00f3n al directorio ": {}, + "Gastos de administraci\u00f3n - Sueldos, comisiones y otras remuneraciones / subsidios por enfermedad ": {}, + "Gastos de administraci\u00f3n - Sueldos, comisiones y otras remuneraciones / sueldos ": {}, + "Gastos de administraci\u00f3n - Sueldos, comisiones y otras remuneraciones / telefonos ": {}, + "Gastos de administraci\u00f3n - Sueldos, comisiones y otras remuneraciones / uniformes al personal ": {}, + "Gastos de administraci\u00f3n - Sueldos, comisiones y otras remuneraciones / vacaciones empleados ": {} + } + }, + "Gastos de ventas ": { + "Gastos de ventas - Alquiler de locales y servicios basicos ": {}, + "Gastos de ventas - Gastos adicionales a las remuneraciones ": { + "Gastos de ventas - Gastos adicionales .../ accident. trab., enferm. prof y otros seguros": {}, + "Gastos de ventas - Gastos adicionales .../ atenciones al personal y gastos recreativos": {}, + "Gastos de ventas - Gastos adicionales .../ capacitaci\u00f3n al personal ": {}, + "Gastos de ventas - Gastos adicionales .../ movilidad y refrigerios": {}, + "Gastos de ventas - Gastos adicionales .../ regimen de pensiones ": {}, + "Gastos de ventas - Gastos adicionales .../ regimen de prestaciones salud ": {}, + "Gastos de ventas - Gastos adicionales .../ uniformes al personal ": {} + }, + "Gastos de ventas - Honorarios profecionales ": {}, + "Gastos de ventas - Mantenimiento de inmuebles, maquinarias y equipos ": {}, + "Gastos de ventas - Otras cargas de personal ": { + "Gastos de ventas - Otras cargas de personal / embalajes y otros ": {}, + "Gastos de ventas - Otras cargas de personal / pasajes aereos ": {}, + "Gastos de ventas - Otras cargas de personal / pasajes terrestres ": {}, + "Gastos de ventas - Otras cargas de personal / telecomunicaciones (telefono, internet,...)": {} + }, + "Gastos de ventas - Otras remuneraciones ": { + "Gastos de ventas - Otras remuneraciones / asignaci\u00f3n familiar y bonificaciones": {}, + "Gastos de ventas - Otras remuneraciones / gratificaciones": {}, + "Gastos de ventas - Otras remuneraciones / horas extras": {}, + "Gastos de ventas - Otras remuneraciones / indemnizaci\u00f3n especiales ": {}, + "Gastos de ventas - Otras remuneraciones / practicas pre-profecionales ": {}, + "Gastos de ventas - Otras remuneraciones / subsidios por enfermedad ": {}, + "Gastos de ventas - Otras remuneraciones / vacaciones": {} + }, + "Gastos de ventas - Otros gastos de ventas": {}, + "Gastos de ventas - Publicidad ": {}, + "Gastos de ventas - Sueldos,comisiones y otras remuneraciones": { + "Gastos de ventas - Sueldos, comisones y otras remuneraciones / comisiones": {}, + "Gastos de ventas - Sueldos, comisones y otras remuneraciones / remuneraciones en especie": {}, + "Gastos de ventas - Sueldos,comisiones y otras remuneraciones / sueldos": {} + } + }, + "Gastos financieros ": { + "Gastos financieros - Interes y gastos financieros ": { + "Gastos financieros - Interes y gastos financieros / cargo intereses compensatorios ": {}, + "Gastos financieros - Interes y gastos financieros / cargo intereses moratorios ": {}, + "Gastos financieros - Interes y gastos financieros / descuentos concedidos por pronto pago": {}, + "Gastos financieros - Interes y gastos financieros / devolucion de documentos de cobranza": {}, + "Gastos financieros - Interes y gastos financieros / gastos por atrazo, cuotas bancarias": {}, + "Gastos financieros - Interes y gastos financieros / interes compensatorio - por cartera": {}, + "Gastos financieros - Interes y gastos financieros / interes por Letras en descuento": {}, + "Gastos financieros - Interes y gastos financieros / intereses de pagares ": {}, + "Gastos financieros - Interes y gastos financieros / intereses por sobregiros ": {}, + "Gastos financieros - Interes y gastos financieros / intereses y gastos de prestamo": {}, + "Gastos financieros - Interes y gastos financieros / intereses,compra,mercader\u00eda ": {}, + "Gastos financieros - Interes y gastos financieros / perdida por diferencia de cambio": {} + }, + "Gastos financieros - Otras cargas financieras ": { + "Gastos financieros - Otras cargas financieras / comisi\u00f3n tarjeta de credito ": {}, + "Gastos financieros - Otras cargas financieras / gastos cheques devueltos ": {}, + "Gastos financieros - Otras cargas financieras / intereses SUNAT ": {}, + "Gastos financieros - Otras cargas financieras / intereses de leasing": {}, + "Gastos financieros - Otras cargas financieras / intereses moratorios": {}, + "Gastos financieros - Otras cargas financieras / pago tributos y contribuciones ": {} + } + } + }, + "Cuentas de Ganancias y Perdidas": { + "Cargas cubiertas por provisiones": { + "Cargas cubiertas por provisiones - Cargas cubiertas por provisiones": {} + }, + "Cargas imputables a cuentas de costos y gastos": { + "Cargas imputables ...- Cargas imputables a cuentas de costos y gastos": {}, + "Cargas imputables ...- Gastos financieros imputables a cuentas de existencias": {} + }, + "Compras (Gastos por naturaleza)": { + "Compras - Costos Vinculados con las compras ": { + "Compras - Costos vinculados con las compras / costos vinculados con las compras de envases y embalajes ": { + "Compras - Costos .../ costos vinculados con las compras de envases y embalajes, comisiones ": {}, + "Compras - Costos .../ costos vinculados con las compras de envases y embalajes, derechos aduaneros ": {}, + "Compras - Costos .../ costos vinculados con las compras de envases y embalajes, seguros ": {}, + "Compras - Costos .../ costos vinculados con las compras de envases y embalajes, transporte ": {}, + "Compras - Costos ../ costos vinculados con las compras de envases y .., otrs costos vinculados con las compras d env y emb": {} + }, + "Compras - Costos vinculados con las compras / costos vinculados con las compras de materiales, suministros y repuestos ": { + "Compras - Costos .../ costos vincu...,otros costos vinculados con las compras de materiales, suministros y repuestos": {}, + "Compras - Costos .../ costos vinculados con las compras de materiales, suministros y repuestos, comisiones ": {}, + "Compras - Costos .../ costos vinculados con las compras de materiales, suministros y repuestos, derechos aduaneros ": {}, + "Compras - Costos .../ costos vinculados con las compras de materiales, suministros y repuestos, seguros ": {}, + "Compras - Costos .../ costos vinculados con las compras de materiales, suministros y repuestos, transporte ": {} + }, + "Compras - Costos Vinculados con las compras / costos vinculados con las compras de mercader\u00edas": { + "Compras - Costos ...- Costos vinculados con las compras .../ comisiones ": {}, + "Compras - Costos ...- Costos vinculados con las compras .../ derechos aduaneros": {}, + "Compras - Costos ...- Costos vinculados con las compras .../ otros costos vinculados con las compras de mercader\u00edas": {}, + "Compras - Costos ...- Costos vinculados con las compras .../ seguros": {}, + "Compras - Costos ...- Costos vinculados con las compras .../ transporte": {} + }, + "Compras - Costos vinculados con las compras / costos vinculados con las compras de materias primas ": { + "Compras - Costos ...- Costos .../ otros costos vinculados con las compras de materias primas ": {}, + "Compras - Costos ...- Costos vinculados con las compras .../ comisiones": {}, + "Compras - Costos ...- Costos vinculados con las compras .../ derechos aduaneros": {}, + "Compras - Costos ...- Costos vinculados con las compras .../ seguros": {}, + "Compras - Costos ...- Costos vinculados con las compras .../ transporte": {} + } + }, + "Compras - Envases y embalajes": { + "Compras - Envases y embalajes / embalajes ": {}, + "Compras - Envases y embalajes / envases ": {} + }, + "Compras - Materiales auxiliares, suministros y repuestos": { + "Compras - Materiales .../ materiales auxiliares": {}, + "Compras - Materiales .../ repuestos": {}, + "Compras - Materiales .../ suministros": {} + }, + "Compras - Materias primas": { + "Compras - Materias .../ materias primas para productos agropecuarios y pisc\u00edcolas": {}, + "Compras - Materias .../ materias primas para productos de extracc\u00edon ": {}, + "Compras - Materias .../ materias primas para productos inmuebles": {}, + "Compras - Materias .../ materias primas para productos manufacturados": {} + }, + "Compras - Mercader\u00edas": { + "Compras - Mercaderias / mercader\u00edas agropecuarias y pisc\u00edcolas": {}, + "Compras - Mercader\u00edas / mercader\u00edas inmuebles": {}, + "Compras - Mercader\u00edas / otras mercader\u00edas": {}, + "Compras - Mercader\u00edas de extracci\u00f3n": {}, + "Compras - Mercader\u00edas manufacturadas": { + "Compras - Mercader\u00edas manufacturadas - Categoria de productos 01": {} + } + } + }, + "Costo de ventas ": { + "Costo de ventas - Gastos por desvalorizaci\u00f3n de existencias ": { + "Costo de ventas - Gastos por desvalorizaci\u00f3n de existencias / envases y embalajes ": {}, + "Costo de ventas - Gastos por desvalorizaci\u00f3n de existencias / existencias por recibir ": {}, + "Costo de ventas - Gastos por desvalorizaci\u00f3n de existencias / materiales auxiliares, suministros y repuestos ": {}, + "Costo de ventas - Gastos por desvalorizaci\u00f3n de existencias / materias primas ": {}, + "Costo de ventas - Gastos por desvalorizaci\u00f3n de existencias / mercader\u00edas ": {}, + "Costo de ventas - Gastos por desvalorizaci\u00f3n de existencias / productos en proceso ": {}, + "Costo de ventas - Gastos por desvalorizaci\u00f3n de existencias / productos terminados ": {}, + "Costo de ventas - Gastos por desvalorizaci\u00f3n de existencias / subproductos, desechos y desperdicios ": {} + }, + "Costo de ventas - Mercader\u00edas": { + "Costo de ventas - Mercader\u00edas / mercaderi\u00e1s de extracci\u00f3n": { + "Costo de ventas - Mercader\u00edas / mercader\u00edas de extracci\u00f3n, relacionadas": {}, + "Costo de ventas - Mercader\u00edas / mercader\u00edas de extracci\u00f3n, terceros": {} + }, + "Costo de ventas - Mercader\u00edas / mercader\u00edas agropecuarias y pisc\u00edcolas": { + "Costo de ventas - Mercader\u00edas / mercader\u00edas agropecuarias y pisc\u00edcolas, relacionadas": {}, + "Costo de ventas - Mercader\u00edas / mercader\u00edas agropecuarias y pisc\u00edcolas, terceros": {} + }, + "Costo de ventas - Mercader\u00edas / mercader\u00edas inmuebles": { + "Costo de ventas - Mercader\u00edas / mercader\u00edas inmuebles, relacionadas": {}, + "Costo de ventas - Mercader\u00edas / mercader\u00edas inmuebles, terceros": {} + }, + "Costo de ventas - Mercader\u00edas / mercader\u00edas manufacturadas": { + "Costo de ventas - Mercader\u00edas / mercader\u00edas manufacturadas, relacionadas": {}, + "Costo de ventas - Mercader\u00edas / mercader\u00edas manufacturadas, terceros": { + "Costo de ventas - Mercader\u00edas / mercader\u00edas manufacturadas, terceros - Categoria de productos 01": {} + } + }, + "Costo de ventas - Mercader\u00edas / otras mercader\u00edas": { + "Costo de ventas - Mercader\u00edas / otras mercader\u00edas, relacionadas": {}, + "Costo de ventas - Mercader\u00edas / otras mercader\u00edas, terceros": {} + } + }, + "Costo de ventas - Productos terminados": { + "Costo de ventas - Productos terminados / costo de ineficiencia, productos terminados ": {}, + "Costo de ventas - Productos terminados / costos de financiaci\u00f3n, productos terminados": { + "Costo de ...- Productos terminados / costos de financiaci\u00f3n, productos terminados, relacionadas": {}, + "Costo de ...- Productos terminados / costos de financiaci\u00f3n, productos terminados, terceros": {} + }, + "Costo de ventas - Productos terminados / costos de producci\u00f3n no absorbido, productos terminados ": {}, + "Costo de ventas - Productos terminados / existencias de servicios terminados": { + "Costo de ...- Productos terminados / existencias de servicios terminados, relacionadas": {}, + "Costo de ...- Productos terminados / existencias de servicios terminados, terceros": {} + }, + "Costo de ventas - Productos terminados / productos agropecuarios y pisc\u00edcolas terminados": { + "Costo de ...- Productos terminados / productos agropecuarios y pisc\u00edcolas terminados, relacionadas": {}, + "Costo de ...- Productos terminados / productos agropecuarios y pisc\u00edcolas terminados, terceros": {} + }, + "Costo de ventas - Productos terminados / productos de extracci\u00f3n terminados": { + "Costo de ...- Productos terminados / productos de extracci\u00f3n terminados, relacionadas": {}, + "Costo de ...- Productos terminados / productos de extracci\u00f3n terminados, terceros": {} + }, + "Costo de ventas - Productos terminados / productos inmuebles terminados": { + "Costo de ...- Productos terminados / productos inmuebles terminados, relacionadas": {}, + "Costo de ...- Productos terminados / productos inmuebles terminados, terceros": {} + }, + "Costo de ventas - Productos terminados / productos manufacturados": { + "Costo de ...- Productos terminados / productos manufacturados, relacionadas": {}, + "Costo de ...- Productos terminados / productos manufacturados, terceros": {} + } + }, + "Costo de ventas - Servicios": { + "Costo de ventas - Servicios / relacionadas": {}, + "Costo de ventas - Servicios / terceros (Costo diferido)": {} + }, + "Costo de ventas - Subproductos, desechos y desperdicios": { + "Costo de ventas - Subproductos, desechos y desperdicios / desechos y desperdicios ": { + "Costo de ...- Subproductos, desechos .../ desechos y desperdicios, relacionadas": {}, + "Costo de ...- Subproductos, desechos .../ desechos y desperdicios, terceros": {} + }, + "Costo de ventas - Subproductos, desechos y desperdicios / subproductos": { + "Costo de ...- Subproductos, desechos .../ subproductos, relacionadas": {}, + "Costo de ...- Subproductos, desechos .../ subproductos, terceros": {} + } + } + }, + "Descuentos, rebajas y bonificaciones concedidos": { + "Descuentos ...- Descuentos,rebajas y bonificaciones concedidos": { + "Descuentos ...- Descuentos,rebajas y bonificaciones concedidos / relacionadas": {}, + "Descuentos ...- Descuentos,rebajas y bonificaciones concedidos / terceros": {} + } + }, + "Descuentos, rebajas y bonificaciones obtenidos": { + "Descuentos ...- Descuentos, rebajas y bonificaciones obtenidos": { + "Descuentos ...- Descuentos,rebajas y bonificaciones obtenidos / terceros": {}, + "Descuentos ...- Descuentos,rebajas y bonificaciones obtenidos / relacionadas": {} + } + }, + "Determinaci\u00f3n del resultado del ejercicio": { + "Determinaci\u00f3n del resultado del ejercicio - P\u00e9rdida": {}, + "Determinaci\u00f3n del resultado del ejercicio - Utilidad": {} + }, + "Excedente bruto (insuficiencia bruta) de explotaci\u00f3n": { + "Excedente bruto ...- Exdedente bruto (insuficiencia bruta) de explotaci\u00f3n ": {} + }, + "Ganancia por medici\u00f3n de activos no financieros al valor razonable": { + "Ganancia por medici\u00f3n activos no financieros al valor razonable - Activo realizable ": { + "Ganancia por medici\u00f3n ...- Activo realizable / activos no corrientes mantenidos para la venta ": { + "Ganancia por medici\u00f3n ...- Activo realizable / activos no corrientes../Activos biol\u00f3gicos": {}, + "Ganancia por medici\u00f3n ...- Activo realizable / activos no corrientes../Inmuebles, maquinaria y equipo": {}, + "Ganancia por medici\u00f3n ...- Activo realizable / activos no corrientes../Intangibles": {}, + "Ganancia por medici\u00f3n ...- Activo realizable / activos no corrientes../Inversiones inmobiliarias": {} + }, + "Ganancia por medici\u00f3n ...- Activo realizable / mercader\u00edas": {}, + "Ganancia por medici\u00f3n ...- Activo realizable / productos terminados": {} + }, + "Ganancia por medici\u00f3n de activos no financieros al valor razonable - Activo inmovilizado": { + "Ganancia por medici\u00f3n ...- Activo inmovilizado / inversiones inmobiliarias": {}, + "Ganancia por medici\u00f3n ...- Activo inmovilizado / activos biol\u00f3gicos": {} + } + }, + "Gastos de personal, directores y gerentes": { + "Gastos de personal, directores y gerentes - Atenci\u00f3n al personal ": {}, + "Gastos de personal, directores y gerentes - Beneficios sociales de los trabajadores ": { + "Gastos de personal ...- Beneficios sociales .../ Compensaci\u00f3n por tiempo de servicio": {}, + "Gastos de personal ...- Beneficios sociales .../ otros beneficios post-empleo": {}, + "Gastos de personal ...- Beneficios sociales .../ pensiones y jubilaciones": {} + }, + "Gastos de personal, directores y gerentes - Capacitaci\u00f3n ": {}, + "Gastos de personal, directores y gerentes - Gerentes": {}, + "Gastos de personal, directores y gerentes - Indemnizaciones al personal": {}, + "Gastos de personal, directores y gerentes - Otras remuneraciones ": { + "Gastos de personal ...- Otras Remuneraciones / planilla de movilidad": {} + }, + "Gastos de personal, directores y gerentes - Remuneraciones": { + "Gastos de personal ...- Remuneraciones / comisiones": {}, + "Gastos de personal ...- Remuneraciones / gratificaciones": {}, + "Gastos de personal ...- Remuneraciones / remuneraciones en especie": {}, + "Gastos de personal ...- Remuneraciones / sueldos y salarios ": { + "Gastos ...- Remuneraciones - Sueldos y Salarios / asignaci\u00f3n familiar": {}, + "Gastos ...- Remuneraciones - Sueldos y Salarios / beneficio de movilidad al trabajador": {}, + "Gastos ...- Remuneraciones - Sueldos y Salarios / bonificaciones extraordinarias": {}, + "Gastos ...- Remuneraciones - Sueldos y Salarios / bonificaci\u00f3n por riesgo de caja": {}, + "Gastos ...- Remuneraciones - Sueldos y Salarios / horas Extras": {}, + "Gastos ...- Remuneraciones - Sueldos y Salarios / subsidios por enfermedad": {}, + "Gastos ...- Remuneraciones - Sueldos y Salarios / sueldos": {} + }, + "Gastos de personal ...- Remuneraciones / vacaciones": {} + }, + "Gastos de personal, directores y gerentes - Retribuciones al directorio": {}, + "Gastos de personal, directores y gerentes - Seguridad y previsi\u00f3n social y otras contribuciones ": { + "Gastos de ...- Seguridad .../ seguro complementario de trabajo de riesgo, accidentes de trabajo y enfermedades profesionales": {}, + "Gastos de personal ...- Seguridad y .../ caja de beneficios de seguridad social del pescador": {}, + "Gastos de personal ...- Seguridad y .../ contribuciones al SENCICO y el SENATI ": {}, + "Gastos de personal ...- Seguridad y .../ r\u00e9gimen de pensiones": {}, + "Gastos de personal ...- Seguridad y .../ r\u00e9gimen de prestaciones de salud": {}, + "Gastos de personal ...- Seguridad y .../ seguro de vida": {}, + "Gastos de personal ...- Seguridad y .../ seguros particulares de prestaciones de salud - EPS y otros particulares": {} + } + }, + "Gastos de servicios prestados por terceros": { + "Gastos de servicios prestados por terceros - Alquileres": { + "Gastos de servicios ...- Alquileres / edificaciones ": {}, + "Gastos de servicios ...- Alquileres / equipo de transporte": {}, + "Gastos de servicios ...- Alquileres / equipos diversos": {}, + "Gastos de servicios ...- Alquileres / maquinarias y equipos de explotaci\u00f3n": {}, + "Gastos de servicios ...- Alquileres / terrenos": {} + }, + "Gastos de servicios prestados por terceros - Asesor\u00eda y consultor\u00eda ": { + "Gastos de servicios ...- Asesor\u00eda y consultoria / administrartiva ": {}, + "Gastos de servicios ...- Asesor\u00eda y consultor\u00eda / auditor\u00eda y contable ": {}, + "Gastos de servicios ...- Asesor\u00eda y consultor\u00eda / investigaci\u00f3n y desarrollo ": {}, + "Gastos de servicios ...- Asesor\u00eda y consultor\u00eda / legal y tributaria ": {}, + "Gastos de servicios ...- Asesor\u00eda y consultor\u00eda / medioambiental ": {}, + "Gastos de servicios ...- Asesor\u00eda y consultor\u00eda / mercadotecnia ": {}, + "Gastos de servicios ...- Asesor\u00eda y consultor\u00eda / otros ": {}, + "Gastos de servicios ...- Asesor\u00eda y consultor\u00eda / producci\u00f3n ": {} + }, + "Gastos de servicios prestados por terceros - Mantenimiento y reparaciones": { + "Gastos de servicios ...- Mantenimiento y reparaciones / activos adquiridos en arrendamiento financiero ": {}, + "Gastos de servicios ...- Mantenimiento y reparaciones / activos biol\u00f3gicos ": {}, + "Gastos de servicios ...- Mantenimiento y reparaciones / inmuebles, maquinaria y equipo ": { + "Gastos de servicios ...- Mantenimiento y reparaciones / combustible y lubricantes": {}, + "Gastos de servicios ...- Mantenimiento y reparaciones / equipos diversos": {}, + "Gastos de servicios ...- Mantenimiento y reparaciones / herramientas": {}, + "Gastos de servicios ...- Mantenimiento y reparaciones / muebles y enseres": {}, + "Gastos de servicios ...- Mantenimiento y reparaciones / unidades de transporte": {} + }, + "Gastos de servicios ...- Mantenimiento y reparaciones / intangibles ": {}, + "Gastos de servicios ...- Mantenimiento y reparaciones / inversi\u00f3n inmoviliaria ": { + "Gastos de servicios ...- Mantenimiento y reparaciones / edificios y locales": {} + } + }, + "Gastos de servicios prestados por terceros - Otros servicios prestados por terceros ": { + "Gastos de servicios ...- Otros servicios prestados .../ centrales de riesgo": {}, + "Gastos de servicios ...- Otros servicios prestados .../ gastos bancarios": { + "Gastos ...- Otros servicios ...- Gastos bancarios / mantenimiento de cuentas": {}, + "Gastos ...- Otros servicios ...- Gastos bancarios / otros servicios bancarios": {}, + "Gastos ...- Otros servicios ...- Gastos bancarios / talonario de cheques": {}, + "Gastos ...- Otros servicios ...- Gastos bancarios / transferencias de fondos": {} + }, + "Gastos de servicios ...- Otros servicios prestados .../ gastos de laboratorio": {}, + "Gastos de servicios ...- Otros servicios prestados .../ gastos notariales y de registro ": {}, + "Gastos de servicios ...- Otros servicios prestados .../ legalizaciones": {}, + "Gastos de servicios ...- Otros servicios prestados .../ tr\u00e1mites judiciales": {}, + "Gastos de servicios ...- Otros servicios prestados .../ varios": {} + }, + "Gastos de servicios prestados por terceros - Producci\u00f3n encargada a terceros": { + "Gastos de servicios ...- Producci\u00f3n encargada a terceros / comisi\u00f3n de cobranzas ": {}, + "Gastos de servicios ...- Producci\u00f3n encargada a terceros / comisi\u00f3n de ventas ": {}, + "Gastos de servicios ...- Producci\u00f3n encargada a terceros / verificaciones": {} + }, + "Gastos de servicios prestados por terceros - Publicidad, publicaciones, relaciones p\u00fablicas": { + "Gastos de servicios ...- Publicidad, publicaciones, relaciones p\u00fablicas / publicaciones": { + "Gastos de servicios ...- Publicidad, publicaciones, relaciones p\u00fablicas / diarios y revistas": {} + }, + "Gastos de servicios ...- Publicidad, publicaciones, relaciones p\u00fablicas / publicidad": { + "Gastos de servicios ...- Publicidad, publicaciones, relaciones p\u00fablicas / articulos promocionales": {}, + "Gastos de servicios ...- Publicidad, publicaciones, relaciones p\u00fablicas / otros medios": {}, + "Gastos de servicios ...- Publicidad, publicaciones, relaciones p\u00fablicas / radial": {}, + "Gastos de servicios ...- Publicidad, publicaciones, relaciones p\u00fablicas / televisi\u00f3n": {} + }, + "Gastos de servicios ...- Publicidad, publicaciones, relaciones p\u00fablicas / relaciones p\u00fablicas ": {} + }, + "Gastos de servicios prestados por terceros - Servicios b\u00e1sicos": { + "Gastos de servicios ...- Servicios / internet": {}, + "Gastos de servicios ...- Servicios b\u00e1sicos / agua": {}, + "Gastos de servicios ...- Servicios b\u00e1sicos / cable": {}, + "Gastos de servicios ...- Servicios b\u00e1sicos / energ\u00eda el\u00e9ctrica": {}, + "Gastos de servicios ...- Servicios b\u00e1sicos / gas": {}, + "Gastos de servicios ...- Servicios b\u00e1sicos / radio": {}, + "Gastos de servicios ...- Servicios b\u00e1sicos / tel\u00e9fono": {} + }, + "Gastos de servicios prestados por terceros - Servicios de contratistas": { + "Gastos de servicios ...- Servicios de contratistas / conserjer\u00eda": {}, + "Gastos de servicios ...- Servicios de contratistas / guardian\u00eda": {}, + "Gastos de servicios ...- Servicios de contratistas / vigilancia": {} + }, + "Gastos de servicios prestados por terceros -Transporte, correos y gastos de viaje ": { + "Gastos de servicios ...- Transporte, correos .../ alimentaci\u00f3n": {}, + "Gastos de servicios ...- Transporte, correos .../ alojamiento": {}, + "Gastos de servicios ...- Transporte, correos .../ correos ": {}, + "Gastos de servicios ...- Transporte, correos .../ otros gastos de viaje ": {}, + "Gastos de servicios ...- Transporte, correos .../ transporte ": { + "Gastos de servicios ...- Transporte, correos .../ transporte, de carga": {}, + "Gastos de servicios ...- Transporte, correos .../ transporte, de pasajeros": {} + } + } + }, + "Gastos financieros (gastos en operaciones de endudamiento, intereses,...)": { + "Gastos financieros - Gastos en operaciones de endeudamiento y otros": { + "Gastos financieros - Gastos en operaciones .../ contratos de arrendamiento financiero": {}, + "Gastos financieros - Gastos en operaciones .../ documentos vendidos o descontados": {}, + "Gastos financieros - Gastos en operaciones .../ emisi\u00f3n y colocaci\u00f3n de instrumentos representativos de deuda y patrimonio": {}, + "Gastos financieros - Gastos en operaciones .../ pr\u00e9stamos de instituciones financieras y otras entidades": {} + }, + "Gastos financieros - Descuentos concedidos por pronto pago": {}, + "Gastos financieros - Diferencia de cambio": {}, + "Gastos financieros - Gastos en operaciones de factoraje ": { + "Gastos financieros - Gastos en operaciones de factoraje / gastos por menor valor ": {} + }, + "Gastos financieros - Intereses por pr\u00e9stamos y otras obligaciones": { + "Gastos ...- Intereses por pr\u00e9stamos .../ documentos vendidos o descontados": {}, + "Gastos ...- Intereses por pr\u00e9stamos .../ obligaciones comerciales (compra de mercaderia)": {}, + "Gastos ...- Intereses por pr\u00e9stamos .../ obligaciones emitidas": {}, + "Gastos ...- Intereses por pr\u00e9stamos .../ obligaciones tributarias": {}, + "Gastos ...- Intereses por pr\u00e9stamos .../ otros instrumentos financieros por pagar (sobre giro bancario)": {}, + "Gastos ...- Intereses por pr\u00e9stamos.../ contratos de arrendamiento financiero": {}, + "Gastos...- Intereses por pr\u00e9stamos .../ pr\u00e9stamos de instituciones financieras y otras entidades": { + "Gastos ...- Intereses por ...- Prestamos de instituciones .../ instituciones financieras": {}, + "Gastos ...- Intereses por ...- Prestamos de instituciones .../ otras entidades": {} + } + }, + "Gastos financieros - Otros gastos financieros": { + "Gastos ...- Otros gastos financieros / gastos financieros en medici\u00f3n a valor descontado": {}, + "Gastos ...- Otros gastos financieros / primas por opciones": {} + }, + "Gastos financieros - Participaci\u00f3n en resultados de entidades relacionadas ": { + "Gastos ..- Participaci\u00f3n ../ participaciones en negocios conjuntos ": {}, + "Gastos ..- Participaci\u00f3n ../ participaci\u00f3n en los resultados de subsidiarias y asociadas bajo el m\u00e9todo del valor patrimonial ": {} + }, + "Gastos financieros - P\u00e9rdida por instrumentos financieros derivados": {}, + "Gastos financieros - P\u00e9rdida por medici\u00f3n de activos y pasivos financieros al valor razonable": { + "Gastos ...- P\u00e9rdida por medici\u00f3n de activos y pasivos financieros al valor razonable / inversiones disponibles para la venta ": {}, + "Gastos ...- P\u00e9rdida por medici\u00f3n de activos y pasivos financieros al valor razonable / inversiones para negociaci\u00f3n ": {}, + "Gastos ...- P\u00e9rdida por medici\u00f3n de activos y pasivos financieros al valor razonable / otros ": {} + } + }, + "Gastos por tributos ": { + "Gastos por tributos - Cotizaciones con car\u00e1cter de tributo": {}, + "Gastos por tributos - Gobierno central ": { + "Gastos por tributos - Gobierno central / c\u00e1nones ": {}, + "Gastos por tributos - Gobierno central / impuesto a las transacciones financieras ": {}, + "Gastos por tributos - Gobierno central / impuesto a los juegos de casino y m\u00e1quinas tragamonedas ": {}, + "Gastos por tributos - Gobierno central / impuesto general a las ventas y selectivo al consumo ": {}, + "Gastos por tributos - Gobierno central / impuesto temporal a los activos netos ": {}, + "Gastos por tributos - Gobierno central / otros ": {}, + "Gastos por tributos - Gobierno central / regal\u00edas mineras ": {} + }, + "Gastos por tributos - Gobierno local": { + "Gastos por tributos - Gobierno local / arbitrios municipales y seguridad ciudadana ": {}, + "Gastos por tributos - Gobierno local / impuesto al patrimonio vehicular ": {}, + "Gastos por tributos - Gobierno local / impuesto predial ": {}, + "Gastos por tributos - Gobierno local / licencia de funcionamiento ": {}, + "Gastos por tributos - Gobierno local / otros ": {} + }, + "Gastos por tributos - Gobierno regional ": {}, + "Gastos por tributos - Otros gastos por tributos ": { + "Gastos por tributos - Otros gastos por tributos / contribuci\u00f3n al SENATI ": {}, + "Gastos por tributos - Otros gastos por tributos / contribuci\u00f3n al SENCICO": {}, + "Gastos por tributos - Otros gastos por tributos / otros ": {} + }, + "Gastos por tributos - Otros tributos": {} + }, + "Impuesto a la renta ": { + "Impuesto a la ...- Impuesto a la renta /corriente": {}, + "Impuesto a la ...- Impuesto a la renta /diferido": {} + }, + "Ingresos financieros ": { + "Ingresos financieros - Descuentos obtenidos por pronto pago": {}, + "Ingresos financieros - Diferencia en Cambio (desajuste)": {}, + "Ingresos financieros - Dividendos ": {}, + "Ingresos financieros - Ganancia por instrumento financiero derivado": {}, + "Ingresos financieros - Ganancia por medici\u00f3n de activos y pasivos financieros al valor razonable": { + "Ingresos financieros - Ganancia por.../Inversiones disponibles para la venta": {}, + "Ingresos financieros - Ganancia por.../Inversiones mantenidas para negociaci\u00f3n ": {}, + "Ingresos financieros - Ganancia por.../Otras": {} + }, + "Ingresos financieros - Ingresos en operaciones de factoraje (factoring)": {}, + "Ingresos financieros - Otros ingresos financieros": { + "Ingresos...- Otros ingresos ... /ingresos financieros en medici\u00f3n a valor descontado (venta al cr\u00e9dito)": {} + }, + "Ingresos financieros - Participaci\u00f3n en resultados de entidades relacionadas": { + "Ingresos financieros - Participaci\u00f3n en.../Ingresos por participaciones en negocios conjuntos": {}, + "Ingresos financieros - Participaci\u00f3n en.../Participaci\u00f3n en result de subsidiarias y asociadas bajo m\u00e9todo de valor patrimonial": {} + }, + "Ingresos financieros - Rendimientos Ganados (moras e intereses cobrados)": { + "Ingresos ...- Rendimientos ganados / cuentas por cobrar comerciales": { + "Ingresos ...- Rendimientos ganados / cuentas por cobrar comerciales / Devengado": {}, + "Ingresos ...- Rendimientos ganados / cuentas por cobrar comerciales / Por Devengar": {} + }, + "Ingresos ...- Rendimientos ganados / dep\u00f3sitos en instituciones financieras": {}, + "Ingresos ...- Rendimientos ganados / instrumentos financieros representativos de derecho patrimonial": {}, + "Ingresos ...- Rendimientos ganados / inversiones a ser mantenidas hasta vencimiento": {}, + "Ingresos ...- Rendimientos ganados / pr\u00e9stamos otorgados (Intereses Moratorios)": {} + } + }, + "Margen comercial (Saldos intermediarios de gesti\u00f3n)": { + "Margen comercial - Margen comercial": {} + }, + "Otros gastos de gesti\u00f3n": { + "Otros gastos de gesti\u00f3n - Costo neto de enajenaci\u00f3n de activos inmovilizados y operaciones discontinuadas": { + "Otros ...- Costo neto ... / Costo neto de enajenaci\u00f3n de activos inmovilizados ": { + "Otros ...- Costo neto ...- Costo neto de enajenaci\u00f3n de activos inmovilizados / activos adquiridos en arrendamiento financiero": {}, + "Otros ...- Costo neto ...- Costo neto de enajenaci\u00f3n de activos inmovilizados / activos biol\u00f3gicos": {}, + "Otros ...- Costo neto ...- Costo neto de enajenaci\u00f3n de activos inmovilizados / inmuebles, maquinaria y equipo": {}, + "Otros ...- Costo neto ...- Costo neto de enajenaci\u00f3n de activos inmovilizados / intangibles": {}, + "Otros ...- Costo neto ...- Costo neto de enajenaci\u00f3n de activos inmovilizados / inversiones inmobiliarias": {} + }, + "Otros ...- Costo neto .../ operaciones discontinuadas, abandono de activos ": { + "Otros ...- Costo neto .../ operaciones discontinuadas,abandono de activos, activos adquiridos en arrendamiento financiero": {}, + "Otros ...- Costo neto .../ operaciones discontinuadas,abandono de activos, activos biol\u00f3gicos ": {}, + "Otros ...- Costo neto .../ operaciones discontinuadas,abandono de activos, inmuebles, maquinaria y equipo": {}, + "Otros ...- Costo neto .../ operaciones discontinuadas,abandono de activos, intangibles ": {}, + "Otros ...- Costo neto .../ operaciones discontinuadas,abandono de activos, inversiones inmobiliarias ": {} + } + }, + "Otros gastos de gesti\u00f3n - Gastos de investigaci\u00f3n y desarrollo": {}, + "Otros gastos de gesti\u00f3n - Gesti\u00f3n medioambiental": {}, + "Otros gastos de gesti\u00f3n - Licencias y derechos de vigencia": {}, + "Otros gastos de gesti\u00f3n - Otros gastos de gesti\u00f3n ": { + "Otros ...- Otros gastos de gesti\u00f3n / donaciones": {}, + "Otros ...- Otros gastos de gesti\u00f3n / gastos extraordinarios ( )": {}, + "Otros ...- Otros gastos de gesti\u00f3n / otros gastos ( )": {}, + "Otros ...- Otros gastos de gesti\u00f3n / sanciones administrativas": {} + }, + "Otros gastos de gesti\u00f3n - Regal\u00edas": {}, + "Otros gastos de gesti\u00f3n - Seguros": { + "Otros gastos de ...- Seguros / contra incendio": {}, + "Otros gastos de ...- Seguros / robo, desfalco": {}, + "Otros gastos de ...- Seguros / vehiculos": {} + }, + "Otros gastos de gesti\u00f3n - Suministros ": {}, + "Otros gastos de gesti\u00f3n - Suscripciones ": {} + }, + "Otros ingresos de gesti\u00f3n ": { + "Otros ingresos ...- Enajenaci\u00f3n de activos inmovilizados ": { + "Otros ingresos ...- Enajenaci\u00f3n .../ activos adquiridos en arrendamiento financiero": {}, + "Otros ingresos ...- Enajenaci\u00f3n .../ activos biol\u00f3gicos": {}, + "Otros ingresos ...- Enajenaci\u00f3n .../ inmuebles, maquinaria y equipo intangible": {}, + "Otros ingresos ...- Enajenaci\u00f3n .../ intangibles": {}, + "Otros ingresos ...- Enajenaci\u00f3n .../ inversiones inmobiliarias": {}, + "Otros ingresos ...- Enajenaci\u00f3n .../ inversiones mobiliarias": {} + }, + "Otros ingresos ...- Otros ingresos de gesti\u00f3n": { + "Otros ingresos ...- Otros ingresos de gesti\u00f3n / donaciones": {}, + "Otros ingresos ...- Otros ingresos de gesti\u00f3n / otros ingresos de gesti\u00f3n": { + "Otros ingresos ...- Otros ingresos de gesti\u00f3n / dividendos de acciones preferentes ( )": {}, + "Otros ingresos ...- Otros ingresos de gesti\u00f3n / ingresos extraordinarios ( )": {}, + "Otros ingresos ...- Otros ingresos de gesti\u00f3n / interes minoritario ( )": {}, + "Otros ingresos ...- Otros ingresos de gesti\u00f3n / otros ingresos de gesti\u00f3n": {}, + "Otros ingresos ...- Otros ingresos de gesti\u00f3n / resultados por exposici\u00f3n a la inflaci\u00f3n ( )": {} + }, + "Otros ingresos ...- Otros ingresos de gesti\u00f3n / reclamos al seguro": {}, + "Otros ingresos ...- Otros ingresos de gesti\u00f3n / sudsidios gubernamentales ": {} + }, + "Otros ingresos ...- Recuperaci\u00f3n de cuentas de valuaci\u00f3n": { + "Otros ingresos ...- Recuperaci\u00f3n ... /cuentas de cobranza dudosa": {}, + "Otros ingresos ...- Recuperaci\u00f3n .../ desvalorizaci\u00f3n de existencias": {}, + "Otros ingresos ...- Recuperaci\u00f3n .../ desvalorizaci\u00f3n de inversiones mobiliarias": {} + }, + "Otros ingresos ...- Recuperaci\u00f3n de deterioro de cuentas de activos inmovilizados": { + "Otros ingresos ...- Recuperaci\u00f3n ...../Recuperaci\u00f3n de deterioro de activos biol\u00f3gicos": {}, + "Otros ingresos ...- Recuperaci\u00f3n ...../Recuperaci\u00f3n de deterioro de inmuebles, maquinaria y equipo": {}, + "Otros ingresos ...- Recuperaci\u00f3n ...../Recuperaci\u00f3n de deterioro de intangibles": {}, + "Otros ingresos ...- Recuperaci\u00f3n ...../Recuperaci\u00f3n de deterioro de inversiones inmobiliarias": {} + }, + "Otros ingresos de gesti\u00f3n - Alquileres": { + "Otros ingresos ...- Alquileres / edificaciones": {}, + "Otros ingresos ...- Alquileres / equipo de transporte": {}, + "Otros ingresos ...- Alquileres / equipos diversos": {}, + "Otros ingresos ...- Alquileres / maquinarias y equipos de explotaci\u00f3n": {}, + "Otros ingresos ...- Alquileres / terrenos": {} + }, + "Otros ingresos de gesti\u00f3n - Comisiones y corretajes": {}, + "Otros ingresos de gesti\u00f3n - Regalias": {}, + "Otros ingresos de gesti\u00f3n - Servicios en beneficio del personal": {} + }, + "Participaciones de los trabajadores": { + "Participaciones de ...- Participaci\u00f3n de los trabajadores / corriente": {}, + "Participaciones de ...- Participaci\u00f3n de los trabajadores / diferida": {} + }, + "Producci\u00f3n de activo inmovilizado": { + "Producci\u00f3n de activo inmovilizado - Activos biol\u00f3gicos ": { + "Producci\u00f3n de activo ...- Activos biol\u00f3gicos / activos biol\u00f3gicos en desarrollo de origen animal ": {}, + "Producci\u00f3n de activo ...- Activos biol\u00f3gicos / activos biol\u00f3gicos en desarrollo de origen vegetal": {} + }, + "Producci\u00f3n de activo inmovilizado - Costos de financiaci\u00f3n capitalizados ": { + "Producci\u00f3n de activo ...- Costos de financiaci\u00f3n capitalizados / costos de financiaci\u00f3n, activos biol\u00f3gicos en desarrollo ": { + "Producci\u00f3n de activo ...- Costos de .../ costos de financiaci\u00f3n, activos biol\u00f3gicos en desarrollo, de origen animal": {}, + "Producci\u00f3n de activo ...- Costos de .../ costos de financiaci\u00f3n, activos biol\u00f3gicos en desarrollo, de origen vegetal": {} + }, + "Producci\u00f3n de activo ...- Costos de financiaci\u00f3n capitalizados / costos de financiaci\u00f3n, inmuebles, maquinaria y equipo": { + "Producci\u00f3n de activo ...- Costos de .../ costos de financiaci\u00f3n, inmuebles, ..., maquinarias y otros equipos de explotaci\u00f3n ": {}, + "Producci\u00f3n de activo ...- Costos de .../ costos de financiaci\u00f3n, inmuebles, maquinaria y equipo, edificaciones ": {} + }, + "Producci\u00f3n de activo ...- Costos de financiaci\u00f3n capitalizados / costos de financiaci\u00f3n, intangibles": {}, + "Producci\u00f3n de activo ...- Costos de financiaci\u00f3n capitalizados / costos de financiaci\u00f3n, inversiones inmobiliarias": { + "Producci\u00f3n de activo ...- Costos de financiaci\u00f3n .../ costos de financiaci\u00f3n inversiones inmobiliarias, edificaciones": {} + } + }, + "Producci\u00f3n de activo inmovilizado - Inmuebles, maquinaria y equipo": { + "Producci\u00f3n de activo ...- Inmuebles, maquinaria y equipo / edificaciones": {}, + "Producci\u00f3n de activo ...- Inmuebles, maquinaria y equipo / equipo de comunicaci\u00f3n": {}, + "Producci\u00f3n de activo ...- Inmuebles, maquinaria y equipo / equipo de seguridad": {}, + "Producci\u00f3n de activo ...- Inmuebles, maquinaria y equipo / equipo de transporte": {}, + "Producci\u00f3n de activo ...- Inmuebles, maquinaria y equipo / equipos diversos ": {}, + "Producci\u00f3n de activo ...- Inmuebles, maquinaria y equipo / maquinarias y otros equipos de explotaci\u00f3n": {}, + "Producci\u00f3n de activo ...- Inmuebles, maquinaria y equipo / muebles y enseres": {}, + "Producci\u00f3n de activo ...- Inmuebles, maquinaria y equipo / otros equipos ": {} + }, + "Producci\u00f3n de activo inmovilizado - Intangibles": { + "Producci\u00f3n de activo ...- Intangibles / costos de exploraci\u00f3n y desarrollo": {}, + "Producci\u00f3n de activo ...- Intangibles / f\u00f3rmulas, dise\u00f1os y prototipos ": {}, + "Producci\u00f3n de activo ...- Intangibles / programas de computadora (software)": {} + }, + "Producci\u00f3n de activo inmovilizado - Inversiones inmobiliarias": { + "Producc\u00edon de activo ...- Inversiones inmobiliarias / edificaciones": {} + } + }, + "Producci\u00f3n del ejercicio": { + "Producci\u00f3n del ejercicio - Producci\u00f3n de activo inmovilizado": {}, + "Producci\u00f3n del ejercicio - Producci\u00f3n de bienes": {}, + "Producci\u00f3n del ejercicio - Producci\u00f3n de servicios ": {} + }, + "P\u00e9rdida por medici\u00f3n de activos no financieros al valor razonable": { + "P\u00e9rdida por medici\u00f3n ...- Activo inmovilizado": { + "P\u00e9rdida por medici\u00f3n ...- Activo inmovilizado / activos biol\u00f3gicos": {}, + "P\u00e9rdida por medici\u00f3n ...- Activo inmovilizado / inversiones inmobiliarias": {} + }, + "P\u00e9rdida por medici\u00f3n ...- Activo realizable": { + "P\u00e9rdida por medici\u00f3n ...- Activo realizable / activos no corrientes mantenidos para la venta": { + "P\u00e9rdida por medici\u00f3n ...- Activo realizable / activos no corrientes mantenidos para la venta, activos biol\u00f3gicos": {}, + "P\u00e9rdida por medici\u00f3n ...- Activo realizable / activos no corrientes mantenidos para la venta, inmuebles, maquinaria y equipo ": {}, + "P\u00e9rdida por medici\u00f3n ...- Activo realizable / activos no corrientes mantenidos para la venta, intangibles ": {}, + "P\u00e9rdida por medici\u00f3n ...- Activo realizable / activos no corrientes mantenidos para la venta, inversi\u00f3n inmoviliaria ": {} + }, + "P\u00e9rdida por medici\u00f3n ...- Activo realizable / mercader\u00edas": {}, + "P\u00e9rdida por medici\u00f3n ...- Activo realizable / productos terminados ": {} + }, + "P\u00e9rdida por medici\u00f3n ...- Gastos por participaciones en negocios conjuntos": {}, + "P\u00e9rdida por medici\u00f3n ...- Obligaciones financieras": {}, + "P\u00e9rdida por medici\u00f3n ...- Participaci\u00f3n en los resultados de subsidiarias y afiliadas bajo el m\u00e9todo del valor patrimonial": {} + }, + "Resultado antes de participaciones e impuestos ": { + "Resultado antes ...- Resultado antes de participaciones e impuestos ": {} + }, + "Resultado de explotaci\u00f3n": { + "Resultado de explotaci\u00f3n - Resultado de explotaci\u00f3n": {} + }, + "Valor agregado": { + "Valor agregado - Valor agregado": {} + }, + "Valuaci\u00f3n y deterioro de activos y provisiones": { + "Valuaci\u00f3n y deterioro de activos y provisiones - Agotamiento": { + "Valuaci\u00f3n y ...- Agotamiento / agotamiento de recursos naturales adquiridos": {} + }, + "Valuaci\u00f3n y deterioro de activos y provisiones - Amortizaci\u00f3n de intangibles": { + "Valuaci\u00f3n y ...- Amortizaci\u00f3n de intangibles / amortizaci\u00f3n de intangibles, costo": { + "Valuaci\u00f3n y ...- Amortizaci\u00f3n de ...- Amortizaci\u00f3n de intangibles, costo / concesiones, licencias y otros derechos": {}, + "Valuaci\u00f3n y ...- Amortizaci\u00f3n de ...- Amortizaci\u00f3n de intangibles, costo / costos de exploraci\u00f3n y desarrollo": {}, + "Valuaci\u00f3n y ...- Amortizaci\u00f3n de ...- Amortizaci\u00f3n de intangibles, costo / f\u00f3rmulas, dise\u00f1os y prototipos": {}, + "Valuaci\u00f3n y ...- Amortizaci\u00f3n de ...- Amortizaci\u00f3n de intangibles, costo / otros activos intangibles": {}, + "Valuaci\u00f3n y ...- Amortizaci\u00f3n de ...- Amortizaci\u00f3n de intangibles, costo / patentes y propiedad industrial ": {}, + "Valuaci\u00f3n y ...- Amortizaci\u00f3n de ...- Amortizaci\u00f3n de intangibles, costo / programas de computadora (software)": {} + }, + "Valuaci\u00f3n y ...- Amortizaci\u00f3n de intangibles / amortizaci\u00f3n de intangibles, revaluaci\u00f3n": { + "Valuaci\u00f3n y ...- Amortizaci\u00f3n de ...- Amortizaci\u00f3n de intangibles, revaluaci\u00f3n / concesiones, licencias y otros derechos": {}, + "Valuaci\u00f3n y ...- Amortizaci\u00f3n de ...- Amortizaci\u00f3n de intangibles, revaluaci\u00f3n / costos de exploraci\u00f3n y desarrollo": {}, + "Valuaci\u00f3n y ...- Amortizaci\u00f3n de ...- Amortizaci\u00f3n de intangibles, revaluaci\u00f3n / f\u00f3rmulas, dise\u00f1os y prototipos": {}, + "Valuaci\u00f3n y ...- Amortizaci\u00f3n de ...- Amortizaci\u00f3n de intangibles, revaluaci\u00f3n / otros activos intangibles": {}, + "Valuaci\u00f3n y ...- Amortizaci\u00f3n de ...- Amortizaci\u00f3n de intangibles, revaluaci\u00f3n / patentes y propiedad industrial": {}, + "Valuaci\u00f3n y ...- Amortizaci\u00f3n de ...- Amortizaci\u00f3n de intangibles, revaluaci\u00f3n / programas de computadora (software)": {} + } + }, + "Valuaci\u00f3n y deterioro de activos y provisiones - Depreciaci\u00f3n": { + "Valuaci\u00f3n y ...- Depreciaci\u00f3n / depreciaci\u00f3n de activos adquiridos en arrendamiento financiero ": { + "Valuaci\u00f3n y ...- Depreciaci\u00f3n - Depreciaci\u00f3n de activos adquiridos en .../ maquinarias y equipos de explotaci\u00f3n": {}, + "Valuaci\u00f3n y ...- Depreciaci\u00f3n - Depreciaci\u00f3n de activos adquiridos en arrendamiento .../ edificaciones": {}, + "Valuaci\u00f3n y ...- Depreciaci\u00f3n - Depreciaci\u00f3n de activos adquiridos en arrendamiento .../ equipo de transporte": {}, + "Valuaci\u00f3n y ...- Depreciaci\u00f3n - Depreciaci\u00f3n de activos adquiridos en arrendamiento .../ equipos diversos": {} + }, + "Valuaci\u00f3n y ...- Depreciaci\u00f3n / depreciaci\u00f3n de activos adquiridos en arrendamiento financiero, inversiones inmobiliarias": { + "Valuaci\u00f3n y ...- Depreciaci\u00f3n - Depreciaci\u00f3n de activos adquiridos en arrendamiento financiero .../ edificaciones": {} + }, + "Valuaci\u00f3n y ...- Depreciaci\u00f3n / depreciaci\u00f3n de activos biol\u00f3gicos en producci\u00f3n, costo": { + "Valuaci\u00f3n y ...- Depreciaci\u00f3n - Depreciaci\u00f3n de activos biol\u00f3gicos en producci\u00f3n .../ activos biol\u00f3gicos de origen animal": {}, + "Valuaci\u00f3n y ...- Depreciaci\u00f3n - Depreciaci\u00f3n de activos biol\u00f3gicos en producci\u00f3n .../ activos biol\u00f3gicos de origen vegetal": {} + }, + "Valuaci\u00f3n y ...- Depreciaci\u00f3n / depreciaci\u00f3n de activos biol\u00f3gicos en producci\u00f3n, costo de financiaci\u00f3n": { + "Valuaci\u00f3n y ...- Depreciaci\u00f3n - Depreciaci\u00f3n de activos biol\u00f3gicos en producci\u00f3n .../ activos biol\u00f3gicos de origen animal ": {}, + "Valuaci\u00f3n y ...- Depreciaci\u00f3n - Depreciaci\u00f3n de activos biol\u00f3gicos en producci\u00f3n .../ activos biol\u00f3gicos de origen vegetal ": {} + }, + "Valuaci\u00f3n y ...- Depreciaci\u00f3n / depreciaci\u00f3n de inmuebles, maquinaria y equipo, costo": { + "Valuaci\u00f3n y ...- Depreciaci\u00f3n - Depreciaci\u00f3n de inmuebles, maquinaria y equipo, costo / edificaciones": {}, + "Valuaci\u00f3n y ...- Depreciaci\u00f3n - Depreciaci\u00f3n de inmuebles, maquinaria y equipo, costo / equipo de transporte": {}, + "Valuaci\u00f3n y ...- Depreciaci\u00f3n - Depreciaci\u00f3n de inmuebles, maquinaria y equipo, costo / equipos diversos": {}, + "Valuaci\u00f3n y ...- Depreciaci\u00f3n - Depreciaci\u00f3n de inmuebles, maquinaria y equipo, costo / herramientas y unidades de reemplazo": {}, + "Valuaci\u00f3n y ...- Depreciaci\u00f3n - Depreciaci\u00f3n de inmuebles, maquinaria y equipo, costo / maquinarias y equipos de explotaci\u00f3n": {}, + "Valuaci\u00f3n y ...- Depreciaci\u00f3n - Depreciaci\u00f3n de inmuebles, maquinaria y equipo, costo / muebles y enseres": {} + }, + "Valuaci\u00f3n y ...- Depreciaci\u00f3n / depreciaci\u00f3n de inmuebles, maquinaria y equipo, costos de financiaci\u00f3n": { + "Valuaci\u00f3n y ...- Depreciaci\u00f3n - Depreciaci\u00f3n de inmuebles, maquinaria y equipo .../ edificaciones ": {}, + "Valuaci\u00f3n y ...- Depreciaci\u00f3n - Depreciaci\u00f3n de inmuebles, maquinaria y equipo .../ maquinarias y equipos de explotaci\u00f3n": {} + }, + "Valuaci\u00f3n y ...- Depreciaci\u00f3n / depreciaci\u00f3n de inmuebles, maquinaria y equipo, revaluaci\u00f3n": { + "Valuaci\u00f3n y ...- Depreciaci\u00f3n - Depreciaci\u00f3n de inmuebles, maquinaria y equipo .../ edificaciones": {}, + "Valuaci\u00f3n y ...- Depreciaci\u00f3n - Depreciaci\u00f3n de inmuebles, maquinaria y equipo .../ equipo de transporte": {}, + "Valuaci\u00f3n y ...- Depreciaci\u00f3n - Depreciaci\u00f3n de inmuebles, maquinaria y equipo .../ equipos diversos": {}, + "Valuaci\u00f3n y ...- Depreciaci\u00f3n - Depreciaci\u00f3n de inmuebles, maquinaria y equipo .../ herramientas y unidades de reemplazo": {}, + "Valuaci\u00f3n y ...- Depreciaci\u00f3n - Depreciaci\u00f3n de inmuebles, maquinaria y equipo .../ maquinarias y equipos de explotaci\u00f3n": {}, + "Valuaci\u00f3n y ...- Depreciaci\u00f3n - Depreciaci\u00f3n de inmuebles, maquinaria y equipo .../ muebles y enseres": {} + }, + "Valuaci\u00f3n y ...- Depreciaci\u00f3n / depreciaci\u00f3n de inversiones inmobiliarias": { + "Valuaci\u00f3n y ...- Depreciaci\u00f3n - Depreciaci\u00f3n de inversiones inmobiliarias / edificaciones, costo": {}, + "Valuaci\u00f3n y ...- Depreciaci\u00f3n - Depreciaci\u00f3n de inversiones inmobiliarias / edificaciones, revaluaci\u00f3n": {}, + "Valuaci\u00f3n y ...- Depreciaci\u00f3n - Depreciaci\u00f3n de inversiones inmoviliarias / edificaciones, costo de financiaci\u00f3n": {} + } + }, + "Valuaci\u00f3n y deterioro de activos y provisiones - Deterioro del valor de los activos": { + "Valuaci\u00f3n y ...- Deterioro del valor de los activos / desvalorizaci\u00f3n de activos biol\u00f3gicos en producci\u00f3n": { + "Valuaci\u00f3n y ...- Deterioro del ...- Desvalorizaci\u00f3n de activos biol\u00f3gicos en producci\u00f3n / activos biol\u00f3gicos de origen animal": {}, + "Valuaci\u00f3n y ...- Deterioro del ...- Desvalorizaci\u00f3n de activos biol\u00f3gicos en producci\u00f3n / activos biol\u00f3gicos de origen vegetal": {} + }, + "Valuaci\u00f3n y ...- Deterioro del valor de los activos / desvalorizaci\u00f3n de inmuebles maquinaria y equipo ": { + "Valuaci\u00f3n y ...- Deterioro del ...- Desvalorizaci\u00f3n de inmuebles maquinaria y equipo / edificaciones": {}, + "Valuaci\u00f3n y ...- Deterioro del ...- Desvalorizaci\u00f3n de inmuebles maquinaria y equipo / equipo de transporte": {}, + "Valuaci\u00f3n y ...- Deterioro del ...- Desvalorizaci\u00f3n de inmuebles maquinaria y equipo / equipos diversos": {}, + "Valuaci\u00f3n y ...- Deterioro del ...- Desvalorizaci\u00f3n de inmuebles maquinaria y equipo / herramientas y unidades de reemplazo": {}, + "Valuaci\u00f3n y ...- Deterioro del ...- Desvalorizaci\u00f3n de inmuebles maquinaria y equipo / maquinarias y equipos de explotaci\u00f3n": {}, + "Valuaci\u00f3n y ...- Deterioro del ...- Desvalorizaci\u00f3n de inmuebles maquinaria y equipo / muebles y enseres": {} + }, + "Valuaci\u00f3n y ...- Deterioro del valor de los activos / desvalorizaci\u00f3n de intangibles": { + "Valuaci\u00f3n y ...- Deterioro del ...- Desvalorizaci\u00f3n de intangibles / concesiones, licencias y otros derechos": {}, + "Valuaci\u00f3n y ...- Deterioro del ...- Desvalorizaci\u00f3n de intangibles / costos de exploraci\u00f3n y desarrollo": {}, + "Valuaci\u00f3n y ...- Deterioro del ...- Desvalorizaci\u00f3n de intangibles / f\u00f3rmulas, dise\u00f1os y prototipos": {}, + "Valuaci\u00f3n y ...- Deterioro del ...- Desvalorizaci\u00f3n de intangibles / otros activos intangibles": {}, + "Valuaci\u00f3n y ...- Deterioro del ...- Desvalorizaci\u00f3n de intangibles / patentes y propiedad industrial": {}, + "Valuaci\u00f3n y ...- Deterioro del ...- Desvalorizaci\u00f3n de intangibles / plusval\u00eda mercantil ": {}, + "Valuaci\u00f3n y ...- Deterioro del ...- Desvalorizaci\u00f3n de intangibles / programas de computadora (software)": {} + }, + "Valuaci\u00f3n y ...- Deterioro del valor de los activos / desvalorizaci\u00f3n de inversiones inmobiliarias": { + "Valuaci\u00f3n y ...- Deterioro del ...- Desvalorizaci\u00f3n de inversiones inmobiliarias / edificaciones": {} + } + }, + "Valuaci\u00f3n y deterioro de activos y provisiones - Provisiones": { + "Valuaci\u00f3n y deterioro ...- Provisiones / otras provisiones": {}, + "Valuaci\u00f3n y deterioro ...- Provisiones / provisi\u00f3n para garant\u00edas ": { + "Valuaci\u00f3n y deterioro ...- Provisiones / provisi\u00f3n para garant\u00edas, actualizaci\u00f3n financiera ": {}, + "Valuaci\u00f3n y deterioro ...- Provisiones / provisi\u00f3n para garant\u00edas, costo ": {} + }, + "Valuaci\u00f3n y deterioro ...- Provisiones / provisi\u00f3n para gastos de responsabilidad social": {}, + "Valuaci\u00f3n y deterioro ...- Provisiones / provisi\u00f3n para litigios": { + "Valuaci\u00f3n y ...- Provisiones - Provisi\u00f3n para litigios / provisi\u00f3n para litigios, actualizaci\u00f3n financiera": {}, + "Valuaci\u00f3n y ...- Provisones - Provisi\u00f3n para litigios / provisi\u00f3n para litigios, costo": {} + }, + "Valuaci\u00f3n y deterioro ...- Provisiones / provisi\u00f3n para protecci\u00f3n y remediaci\u00f3n del medio ambiente": { + "Valuaci\u00f3n y deterioro ...- Provisiones / provisi\u00f3n para protecci\u00f3n y remediaci\u00f3n del medio ambiente, actualizaci\u00f3n financiera ": {}, + "Valuaci\u00f3n y deterioro ...- Provisiones / provisi\u00f3n para protecci\u00f3n y remediaci\u00f3n del medio ambiente, costo": {} + }, + "Valuaci\u00f3n y deterioro ...- Provisiones / provisi\u00f3n para reestructuraciones": {}, + "Valuaci\u00f3n y deterioro ...- Provisiones / provisi\u00f3n por desmantelamiento, retiro o rehabilitaci\u00f3n del inmovilizado": { + "Valuaci\u00f3n y ...- Provisiones - Provisi\u00f3n por desmantelamiento, retiro o rehabilitaci\u00f3n del ..., actualizaci\u00f3n financiera": {}, + "Valuaci\u00f3n y ...- Provisiones - Provisi\u00f3n por desmantelamiento, retiro o rehabilitaci\u00f3n del inmovilizado, costo": {} + } + }, + "Valuaci\u00f3n y deterioro de activos y provisiones - Valuaci\u00f3n de activos": { + "Valuaci\u00f3n y ...- Valuaci\u00f3n de activos / desvalorizaci\u00f3n de existencias": {}, + "Valuaci\u00f3n y ...- Valuaci\u00f3n de activos / desvalorizaci\u00f3n de inversiones mobiliarias": { + "Valuaci\u00f3n y ...- Valuaci\u00f3n ../ desvalorizaci\u00f3n de inversiones ., instrumentos financieros representativos de derecho patrimonial": {}, + "Valuaci\u00f3n y ...- Valuaci\u00f3n ../ desvalorizaci\u00f3n de inversiones mobiliarias, inversiones a ser mantenidas hasta el vencimento ": {} + }, + "Valuaci\u00f3n y ...- Valuaci\u00f3n de activos / estimaci\u00f3n de cuentas de cobranza dudosa": { + "Valuaci\u00f3n y ...- Valuaci\u00f3n de activos / estimaci\u00f3n de cuentas de .., cuentas por cobrar al personal, a los accionistas(socios)..": {}, + "Valuaci\u00f3n y ...- Valuaci\u00f3n de activos / estimaci\u00f3n de cuentas de cobranza dudosa, cuentas por cobrar comerciales, relacionadas ": {}, + "Valuaci\u00f3n y ...- Valuaci\u00f3n de activos / estimaci\u00f3n de cuentas de cobranza dudosa, cuentas por cobrar comerciales, terceros ": {}, + "Valuaci\u00f3n y ...- Valuaci\u00f3n de activos / estimaci\u00f3n de cuentas de cobranza dudosa, cuentas por cobrar diversas, relacionadas ": {}, + "Valuaci\u00f3n y ...- Valuaci\u00f3n de activos / estimaci\u00f3n de cuentas de cobranza dudosa, cuentas por cobrar diversas, terceros": {} + } + } + }, + "Variaci\u00f3n de existencias (perdidas de inventario)": { + "Variaci\u00f3n de existencias - Envases y embalajes": { + "Variaci\u00f3n de existencias - Envases .../ embalajes": {}, + "Variaci\u00f3n de existencias - Envases .../ envases": {} + }, + "Variaci\u00f3n de existencias - Materiales auxiliares, suministros y repuestos": { + "Variaci\u00f3n ...- Materiales .../ materiales auxiliares": {}, + "Variaci\u00f3n ...- Materiales .../ repuestos": {}, + "Variaci\u00f3n ...- Materiales .../ suministros": {} + }, + "Variaci\u00f3n de existencias - Materias primas": { + "Variaci\u00f3n ...- Materias .../ materias primas para productos agropecuarios y pisc\u00edcolas": {}, + "Variaci\u00f3n ...- Materias .../ materias primas para productos de extracci\u00f3n": {}, + "Variaci\u00f3n ...- Materias .../ materias primas para productos inmuebles": {}, + "Variaci\u00f3n ...- Materias .../ materias primas para productos manufacturados": {} + }, + "Variaci\u00f3n de existencias - Mercader\u00edas": { + "Variaci\u00f3n de existencias - Mercader\u00edas / mercaderias manufacturadas": { + "Variaci\u00f3n ...- Mercader\u00edas / mercader\u00edas manufacturadas - Categoria de productos 01": {} + }, + "Variaci\u00f3n de existencias - Mercader\u00edas / mercader\u00edas agropecuarias y pisc\u00edcolas": {}, + "Variaci\u00f3n de existencias - Mercader\u00edas / mercader\u00edas de extracci\u00f3n": {}, + "Variaci\u00f3n de existencias - Mercader\u00edas / mercader\u00edas iinmuebles": {}, + "Variaci\u00f3n de existencias - Mercader\u00edas / otras mercader\u00edas": {} + } + }, + "Variaci\u00f3n de la producci\u00f3n almacenada": { + "Variaci\u00f3n de la producci\u00f3n almacenada - Variaci\u00f3n de envases y embalajes": { + "Variaci\u00f3n de la producci\u00f3n almacenada - Variaci\u00f3n ... / embalajes": {}, + "Variaci\u00f3n de la producci\u00f3n almacenada - Variaci\u00f3n ... / envases": {} + }, + "Variaci\u00f3n de la producci\u00f3n almacenada - Variaci\u00f3n de existencias de servicios": {}, + "Variaci\u00f3n de la producci\u00f3n almacenada - Variaci\u00f3n de productos en proceso ": { + "Variaci\u00f3n de la producci\u00f3n almacenada - Variaci\u00f3n de productos en proceso / existencias de productos en proceso ": {}, + "Variaci\u00f3n de la producci\u00f3n almacenada - Variaci\u00f3n de productos en proceso / otros productos en proceso ": {}, + "Variaci\u00f3n de la producci\u00f3n almacenada - Variaci\u00f3n de productos en proceso / productos agropecuarios y pisc\u00edcolas en proceso": {}, + "Variaci\u00f3n de la producci\u00f3n almacenada - Variaci\u00f3n de productos en proceso / productos en proceso de manufactura ": {}, + "Variaci\u00f3n de la producci\u00f3n almacenada - Variaci\u00f3n de productos en proceso / productos extra\u00eddos en proceso de transformaci\u00f3n": {}, + "Variaci\u00f3n de la producci\u00f3n almacenada - Variaci\u00f3n de productos en proceso / productos inmuebles en proceso": {} + }, + "Variaci\u00f3n de la producci\u00f3n almacenada - Variaci\u00f3n de productos terminados": { + "Variaci\u00f3n de la producci\u00f3n almacenada - Variaci\u00f3n de productos terminados / existencias de servicios terminados ": {}, + "Variaci\u00f3n de la producci\u00f3n almacenada - Variaci\u00f3n de productos terminados / productos agropecuarios y pisc\u00edcolas terminados ": {}, + "Variaci\u00f3n de la producci\u00f3n almacenada - Variaci\u00f3n de productos terminados / productos inmuebles terminados ": {}, + "Variaci\u00f3n de la producci\u00f3n almacenada - Variaci\u00f3n de productos terminados / productos manufacturados": {}, + "Variaci\u00f3n de la producc\u00edon almacenada - Variaci\u00f3n de productos terminados / productos de extracci\u00f3n terminados": {} + }, + "Variaci\u00f3n de la producci\u00f3n almacenada - Variaci\u00f3n de subproductos, desechos y desperdicios": { + "Variaci\u00f3n de la producci\u00f3n almacenada - Variaci\u00f3n de subproductos .../ desechos y desperdicios": {}, + "Variaci\u00f3n de la producci\u00f3n almacenada - Variaci\u00f3n de subproductos .../ sub productos": {} + } + }, + "Ventas (Ingresos)": { + "Ventas - Mercader\u00edas": { + "Ventas - Mercader\u00edas / mercader\u00edas agropecuarias y pisc\u00edcolas": { + "Ventas - Mercader\u00edas / mercader\u00edas agropecuarias y pisc\u00edcolas, relacionadas": {}, + "Ventas - Mercader\u00edas / mercader\u00edas agropecuarias y pisc\u00edcolas, terceros": {} + }, + "Ventas - Mercader\u00edas / mercader\u00edas de extracci\u00f3n": { + "Ventas - Mercader\u00edas / mercader\u00edas de extracci\u00f3n, relacionadas": {}, + "Ventas - Mercader\u00edas / mercader\u00edas de extracci\u00f3n, terceros": {} + }, + "Ventas - Mercader\u00edas / mercader\u00edas inmuebles": { + "Ventas - Mercader\u00edas / mercader\u00edas inmuebles, relacionadas": {}, + "Ventas - Mercader\u00edas / mercader\u00edas inmuebles, terceros": {} + }, + "Ventas - Mercader\u00edas / mercader\u00edas manufacturadas": { + "Ventas - Mercader\u00edas / mercader\u00edas manufacturadas, relacionadas": {}, + "Ventas - Mercader\u00edas / mercader\u00edas manufacturadas, terceros": { + "Ventas - Mercader\u00edas / mercader\u00edas manufacturadas terceros - Categoria de productos 01": {} + } + }, + "Ventas - Mercader\u00edas / mercader\u00edas otras": { + "Ventas - Mercader\u00edas / mercader\u00edas otras, relacionadas": {}, + "Ventas - Mercader\u00edas / mercader\u00edas otras, terceros (Venta Diferida)": {} + } + }, + "Ventas - Productos terminados ": { + "Ventas - Productos terminados - Productos manufacturados ": { + "Ventas - Productos terminados / productos manufacturados, relacionadas": {}, + "Ventas - Productos terminados / productos manufacturados, terceros": {} + }, + "Ventas - Productos terminados / productos agropecuarios y pisc\u00edcolas terminados": { + "Ventas - Productos terminados / productos agropecuarios y pisc\u00edcolas terminados, relacionadas": {}, + "Ventas - Productos terminados / productos agropecuarios y pisc\u00edcolas terminados, terceros": {} + }, + "Ventas - Productos terminados / productos de extracci\u00f3n terminados ": { + "Ventas - Productos terminados / productos de extracci\u00f3n terminados, relacionadas": {}, + "Ventas - Productos terminados / productos de extracci\u00f3n terminados, terceros": {} + }, + "Ventas - Productos terminados / productos inmuebles terminados": { + "Ventas - Productos terminados / productos inmuebles terminados, relacionadas": {}, + "Ventas - Productos terminados / productos inmuebles terminados, terceros": {} + }, + "Ventas - Productos terminados / existencias de servicios terminados ": { + "Ventas - Productos terminados / existencias de servicios, relacionadas": {}, + "Ventas - Productos terminados / existencias de servicios, terceros": {} + } + }, + "Ventas - Devoluciones sobre ventas": { + "Ventas - Devoluciones - Prestaci\u00f3n de servicios ": { + "Ventas - Devoluciones - Prestaci\u00f3n de servicios / relacionadas": {}, + "Ventas - Devoluciones - Prestaci\u00f3n de servicios / terceros": {} + }, + "Ventas - Devoluciones ...- Productos terminados, relacionadas ": { + "Ventas - Devoluciones ...- Productos terminados .../ existencias de servicios terminados": {}, + "Ventas - Devoluciones ...- Productos terminados .../ productos inmuebles terminados": {}, + "Ventas - Devoluciones ...- Productos terminados .../ productos agropecuarios y pisc\u00edcolas terminados": {}, + "Ventas - Devoluciones ...- Productos terminados .../ productos de extracc\u00edon terminados": {}, + "Ventas - Devoluciones ...- Productos terminados .../ productos manufacturados": {} + }, + "Ventas - Devoluciones ...- Subproductos, desechos y desperdicios, relacionadas": { + "Ventas - Devoluciones ...- Subproductos, desechos ... / desechos y desperdicios ": {}, + "Ventas - Devoluciones ...- Subproductos, desechos .../ subproductos ": {} + }, + "Ventas - Devoluciones ...- Subproductos, desechos y desperdicios, terceros": { + "Ventas - Devoluciones ...- Subproductos, desechos ... / desechos y desperdicios": {}, + "Ventas - Devoluciones ...- Subproductos, desechos .../ subproductos": {} + }, + "Ventas - Devoluciones sobre ventas - Mercader\u00edas terceros": { + "Ventas - Devoluciones ...- Mercader\u00edas terceros / mercader\u00edas agropecuarias y pisc\u00edcolas": {}, + "Ventas - Devoluciones ...- Mercader\u00edas terceros / mercader\u00edas de extracc\u00edon": {}, + "Ventas - Devoluciones ...- Mercader\u00edas terceros / mercader\u00edas inmuebles": {}, + "Ventas - Devoluciones ...- Mercader\u00edas terceros / mercader\u00edas manufacturadas ": { + "Ventas - Devoluciones ...- Mercader\u00edas terceros / mercader\u00edas manufacturadas - Categoria de productos 01": {} + }, + "Ventas - Devoluciones ...- Mercader\u00edas terceros / mercader\u00edas otras": {} + }, + "Ventas - Devoluciones sobre ventas / mercader\u00edas relacionadas": { + "Ventas - Devoluciones ...- Mercaderias relacionadas / mercader\u00edas manufacturadas ": {}, + "Ventas - Devoluciones ...- Mercader\u00edas relacionadas / mercader\u00edas agropecuarias y pisc\u00edcolas ": {}, + "Ventas - Devoluciones ...- Mercader\u00edas relacionadas / mercader\u00edas de extracc\u00edon ": {}, + "Ventas - Devoluciones ...- Mercader\u00edas relacionadas / mercader\u00edas inmuebles ": {}, + "Ventas - Devoluciones ...- Mercader\u00edas relacionadas / mercader\u00edas otras ": {} + }, + "Ventas - Devoluciones sobre ventas / productos terminados terceros": { + "Ventas - Devoluciones ...- Productos terminados terceros / existencias de servicios terminados": {}, + "Ventas - Devoluciones ...- Productos terminados terceros / productos agropecuarios y pisc\u00edcolas terminados": {}, + "Ventas - Devoluciones ...- Productos terminados terceros / productos de extracc\u00edon terminados": {}, + "Ventas - Devoluciones ...- Productos terminados terceros / productos inmuebles terminados": {}, + "Ventas - Devoluciones ...- Productos terminados terceros / productos manufacturados ": {} + } + }, + "Ventas - Prestaci\u00f3n de servicios": { + "Ventas - Prestaci\u00f3n de servicios / relacionadas": {}, + "Ventas - Prestaci\u00f3n de servicios / terceros": {} + }, + "Ventas - Software": {}, + "Ventas - Subproductos, desechos y desperdicios": { + "Ventas - Subproductos , desechos y desperdicios / desechos y desperdicios": { + "Ventas - Subproductos, desechos... / desechos y desperdicios, relacionadas": {}, + "Ventas - Subproductos, desechos... / desechos y desperdicios, terceros ": {} + }, + "Ventas - Subproductos , desechos y desperdicios / subproductos": { + "Ventas - Subproductos, desechos ... / subproductos, relacionadas": {}, + "Ventas - Subproductos, desechos ... / subproductos, terceros": {} + } + } + } + }, + "Cuentas de Orden": { + "Acreedoras por el contrario": {}, + "Bienes y valores entregados ": { + "Bienes y valores entregados - Activos realizables entregados en consignaci\u00f3n ": {}, + "Bienes y valores entregados - Bienes en pr\u00e9stamo, custodia y no capitalizables ": { + "Bienes y valores entregados - Bienes en pr\u00e9stamo, custodia y no capitalizables / bienes en custodia ": {}, + "Bienes y valores entregados - Bienes en pr\u00e9stamo, custodia y no capitalizables / bienes en pr\u00e9stamo ": {} + }, + "Bienes y valores entregados - Letras o efectos descontados y responsabilidad ": { + "Bienes y valores entregados - Letras o efectos descontados y responsabilidad / LT/.o efectos descontados 00.1.000": {}, + "Bienes y valores entregados - Letras o efectos descontados y responsabilidad / reponsb. por LT o efectos desc. 00.2.000": {} + }, + "Bienes y valores entregados - Valores y bienes entregados en garant\u00eda ": { + "Bienes y valores entregados - Valores y bienes entregados en garant\u00eda / activos biol\u00f3gicos ": {}, + "Bienes y valores entregados - Valores y bienes entregados en garant\u00eda / cartas fianza ": {}, + "Bienes y valores entregados - Valores y bienes entregados en garant\u00eda / cuentas por cobrar ": {}, + "Bienes y valores entregados - Valores y bienes entregados en garant\u00eda / existencias": {}, + "Bienes y valores entregados - Valores y bienes entregados en garant\u00eda / inmuebles, maquinaria y equipo": {}, + "Bienes y valores entregados - Valores y bienes entregados en garant\u00eda / intangibles ": {}, + "Bienes y valores entregados - Valores y bienes entregados en garant\u00eda / inversi\u00f3n inmobiliaria ": {}, + "Bienes y valores entregados - Valores y bienes entregados en garant\u00eda / inversi\u00f3n mobiliaria ": {} + } + }, + "Bienes y valores recibidos ": { + "Bienes y valores recibidos - Activos realizables recibidos en consignaci\u00f3n ": {}, + "Bienes y valores recibidos - Bienes de uso ": { + "Bienes y valores ...- Bienes de uso / bienes recibidos por embargos, 00.5.001": {}, + "Bienes y valores ...- Bienes de uso / inventario de bienes de uso, 00.3.000": { + "Bienes y valores ...- Bienes de uso / inventario de bienes de uso, equipos diversos, 00.3.002": {}, + "Bienes y valores ...- Bienes de uso / inventario de bienes de uso, muebles y enseres, 00.3.001": {} + }, + "Bienes y valores ...- Bienes de uso / respons. control bienes de uso, 00.4.000": { + "Bienes y valores ...- Bienes de uso / respons. control bienes de uso, bienes de uso equipos diversos, 00.4.002": {}, + "Bienes y valores ...- Bienes de uso / respons. control bienes de uso, bienes de uso muebles enseres, 00.4.001": {} + }, + "Bienes y valores ...- Bienes de uso / respons. por bienes recib. p, 00.6.001": {} + }, + "Bienes y valores recibidos - Bienes recibidos en pr\u00e9stamo y custodia ": { + "Bienes y valores ...- Bienes recibidos en pr\u00e9stamo y custodia / bienes recibidos en custodia ": {}, + "Bienes y valores ...- Bienes recibidos en pr\u00e9stamo y custodia / bienes recibidos en pr\u00e9stamo ": {} + }, + "Bienes y valores recibidos - Valores y bienes recibidos en garant\u00eda ": { + "Bienes y valores ...- Valores y bienes recibidos en garant\u00eda / activos biol\u00f3gicos ": {}, + "Bienes y valores ...- Valores y bienes recibidos en garant\u00eda / cartas fianza": {}, + "Bienes y valores ...- Valores y bienes recibidos en garant\u00eda / cuentas por cobrar ": {}, + "Bienes y valores ...- Valores y bienes recibidos en garant\u00eda / existencias": {}, + "Bienes y valores ...- Valores y bienes recibidos en garant\u00eda / inmuebles, maquinaria y equipo ": {}, + "Bienes y valores ...- Valores y bienes recibidos en garant\u00eda / intangibles": {}, + "Bienes y valores ...- Valores y bienes recibidos en garant\u00eda / inversi\u00f3n inmobiliaria ": {}, + "Bienes y valores ...- Valores y bienes recibidos en garant\u00eda / inversi\u00f3n mobiliaria ": {} + } + }, + "Compromisos sobre instrumentos financieros derivados ": { + "Compromisos sobre instrumentos financieros derivados - Contratos a futuro": {}, + "Compromisos sobre instrumentos financieros derivados - Contratos a t\u00e9rmino (forward) ": {}, + "Compromisos sobre instrumentos financieros derivados - Contratos de opci\u00f3n ": {}, + "Compromisos sobre instrumentos financieros derivados - Permutas financieras (swap)": {} + }, + "Cuentas de orden acreedoras ": {}, + "Derechos sobre instrumentos financieros derivados ": { + "Derechos sobre instrumentos financieros derivados - Contratos a futuro ": {}, + "Derechos sobre instrumentos financieros derivados - Contratos a t\u00e9rmino (forward)": {}, + "Derechos sobre instrumentos financieros derivados - Contratos de opci\u00f3n ": {}, + "Derechos sobre instrumentos financieros derivados - Permutas financieras (swap) ": {} + }, + "Deudoras por contra ": {}, + "Otras cuentas de orden acreedoras ": { + "Otras cuentas de orden acreedoras - Diversas": {} + }, + "Otras cuentas de orden deudoras": { + "Otras cuentas de orden deudoras - Bienes dados de baja ": { + "Otras cuentas de orden deudoras - Bienes dados de baja / inmuebles, maquinaria y equipo": {}, + "Otras cuentas de orden deudoras - Bienes dados de baja / suministros ": {} + }, + "Otras cuentas de orden deudoras - Contratos aprobados ": { + "Otras cuentas de orden deudoras - Contratos aprobados / contratos en ejecuci\u00f3n": {}, + "Otras cuentas de orden deudoras - Contratos aprobados / contratos en tr\u00e1mite ": {} + }, + "Otras cuentas de orden deudoras - Diversas": {} + } + }, + "name": "Per\u00fa - PCGE 2010" + } +} \ No newline at end of file diff --git a/erpnext/accounts/doctype/account/chart_of_accounts/pl_pl_chart_template.json b/erpnext/accounts/doctype/account/chart_of_accounts/pl_pl_chart_template.json new file mode 100644 index 0000000000..bb0f096a97 --- /dev/null +++ b/erpnext/accounts/doctype/account/chart_of_accounts/pl_pl_chart_template.json @@ -0,0 +1,489 @@ +{ + "country_code": "pl", + "name": "Polska - Plan kont", + "tree": { + "Aktywa Trwa\u0142e": { + "D\u0142ugoterminowe aktywa finansowe": { + "Inne inwestycje d\u0142ugoterminowe": { + "Inne rodzaje d\u0142ugoterminowych aktyw\u00f3w finansowych": {} + }, + "Odpisy aktualizuj\u0105ce d\u0142ugoterminowe aktywa finansowe": { + "Inne d\u0142ugoterminowe aktywa finansowe": {}, + "Inne papiery warto\u015bciowe": {}, + "Udzia\u0142y lub akcje": {}, + "Udzielone po\u017cyczki": {} + }, + "W jednostkach powi\u0105zanych": { + "Inne d\u0142ugoterminowe aktywa finansowe": {}, + "Inne papiery warto\u015bciowe": {}, + "Udzia\u0142y lub akcje": {}, + "Udzielone po\u017cyczki": {} + }, + "W pozosta\u0142ych jednostkach": { + "Inne d\u0142ugoterminowe aktywa finansowe": {}, + "Inne papiery warto\u015bciowe": {}, + "Udzia\u0142y lub akcje": {}, + "Udzielone po\u017cyczki": {} + } + }, + "D\u0142ugoterminowe rozliczenia mi\u0119dzyokresowe": { + "Aktywa z tytu\u0142u odroczonego podatku dochodowego": {}, + "Inne rozliczenia mi\u0119dzyokresowe": {} + }, + "Inwestycje w nieruchomo\u015bci i prawa": { + "Nieruchomo\u015bci": {}, + "Warto\u015bci niematerialne i prawne": {} + }, + "Nale\u017cno\u015bci d\u0142ugoterminowe": { + "Od jednostek powi\u0105zanych": {}, + "Od pozosta\u0142ych jednostek": {} + }, + "Odpisy aktualizuj\u0105ce d\u0142ugoterminowe aktywa finansowe": { + "Odpisy aktualizuj\u0105ce inne rodzaje d\u0142ugoterminowych aktyw\u00f3w finansowych": {}, + "Odpisy aktualizuj\u0105ce lokaty": {}, + "Odpisy aktualizuj\u0105ce udzia\u0142y i akcje w obcych jednostkach": {}, + "Odpisy aktualizuj\u0105ce udzielone po\u017cyczki d\u0142ugoterminowe": {} + }, + "Odpisy umorzeniowe \u015brodk\u00f3w trwa\u0142ych oraz warto\u015bci niematerialnych i prawnych": { + "Odpisy umorzeniowe inwestycji w nieruchomo\u015bci i prawa": { + "Odpisy umorzeniowe inwestycji w nieruchomo\u015bci": {}, + "Odpisy umorzeniowe inwestycji w warto\u015bci niematerialne i prawne": {} + }, + "Odpisy umorzeniowe warto\u015bci niematerialnych i prawnych": { + "Odpisy umorzeniowe innych warto\u015bci niematerialnych i prawnych": {}, + "Odpisy umorzeniowe warto\u015bci firmy": {}, + "Odpisy umorzeniowe zako\u0144czonych prac rozwojowych": {} + }, + "Odpisy umorzeniowe \u015brodk\u00f3w trwa\u0142ych": { + "Odpisy umorzeniowe budynk\u00f3w, lokali i obiekt\u00f3w in\u017cynierii l\u0105dowej i wodnej": {}, + "Odpisy umorzeniowe innych \u015brodk\u00f3w trwa\u0142ych": {}, + "Odpisy umorzeniowe ulepsze\u0144 obcych \u015brodk\u00f3w trwa\u0142ych": {}, + "Odpisy umorzeniowe urz\u0105dze\u0144 technicznych i maszyn": {}, + "Odpisy umorzeniowe warto\u015bci grunt\u00f3w i prawa wieczystego u\u017cytkowania grunt\u00f3w": {}, + "Odpisy umorzeniowe \u015brodk\u00f3w transportu": {} + } + }, + "Warto\u015bci niematerialne i prawne": { + "Inne warto\u015bci niematerialne i prawne": {}, + "Koszty zako\u0144czonych prac rozwojowych": {}, + "Nabyta warto\u015b\u0107 firmy": {}, + "Zaliczki na warto\u015bci niematerialne i prawne": {} + }, + "\u015arodki Trwa\u0142e": { + "Budynki, lokale i obiekty in\u017cynierii l\u0105dowej i wodnej": {}, + "Grunty w\u0142asne i prawa wieczystego u\u017cytkowania grunt\u00f3w": {}, + "Inne \u015brodki trwa\u0142e": {}, + "Urz\u0105dzenia techniczne i maszyny": {}, + "\u015arodki transportu": {} + }, + "\u015arodki trwa\u0142e w budowie": { + "Inwestycje budowy \u015brodka trwa\u0142ego": {}, + "Nak\u0142ady na budow\u0119 \u015brodka trwa\u0142ego": {}, + "Ulepszenia obcych \u015brodk\u00f3w trwa\u0142ych": {}, + "Ulepszenia \u015brodka trwa\u0142ego": {}, + "Zaliczki na \u015brodki trwa\u0142e w budowie": {} + } + }, + "Kapita\u0142y w\u0142asne i wynik finansowy": { + "Fundusze specjalne": { + "Inne fundusze specjalne": { + "Fundusz na remont zasob\u00f3w mieszkaniowych": {}, + "Fundusz nagr\u00f3d": {}, + "Zak\u0142adowy fundusz rehabilitacji os\u00f3b niepe\u0142nosprawnych": {} + }, + "Zak\u0142adowy fundusz \u015bwiadcze\u0144 socjalnych": {} + }, + "Kapita\u0142 podstawowy": {}, + "Podatek dochodowy i inne obowi\u0105zkowe obci\u0105\u017cenia wyniku finansowego": { + "Inne obowi\u0105zkowe obci\u0105\u017cenia wyniku finansowego": { + "account_type": "Tax" + }, + "Podatek dochodowy od os\u00f3b prawnych": { + "account_type": "Tax" + }, + "account_type": "Tax" + }, + "Pozosta\u0142e kapita\u0142y i fundusze": { + "Kapita\u0142 rezerwowy": {}, + "Kapita\u0142 z aktualizacji wyceny": {}, + "Kapita\u0142 zapasowy": {}, + "Kapita\u0142y wydzielone w jednostce statutowej i zak\u0142adach (oddzia\u0142ach) samodzielnie sporz\u0105dzaj\u0105cych bilans": {} + }, + "Rezerwy": { + "Pozosta\u0142e rezerwy": { + "Pozosta\u0142e rezerwy d\u0142ugoterminowe": {}, + "Pozosta\u0142e rezerwy kr\u00f3tkoterminowe": {} + }, + "Rezerwa na \u015bwiadczenia": { + "Rezerwa d\u0142ugoterminowa na \u015bwiadczenia emerytalne i podobne": {}, + "Rezerwa kr\u00f3tkoterminowa na \u015bwiadczenia emerytalne i podobne": {} + }, + "Rezerwa z tytu\u0142u odroczonego podatku dochodowego": {} + }, + "Rozliczenia mi\u0119dzyokresowe": { + "Inne rozliczenia mi\u0119dzyokresowe": { + "Inne rozliczenia mi\u0119dzyokresowe d\u0142ugoterminowe": {}, + "Inne rozliczenia mi\u0119dzyokresowe kr\u00f3tkoterminowe": {} + }, + "Ujemna warto\u015b\u0107 firmy": {} + }, + "Rozliczenia wyniku finansowego": {}, + "Wynik finansowy": {} + }, + "Koszty wed\u0142ug rodzaj\u00f3w i ich rozliczenie": { + "Amortyzacja": {}, + "Koszty wed\u0142ug rodzaj\u00f3w": { + "Podatki i op\u0142aty": { + "Koncesje": {}, + "Op\u0142aty i prowizje bankowe": {}, + "Op\u0142aty skarbowe": {}, + "Op\u0142aty s\u0105dowe, prawnicze i notarialne": {}, + "Podatek akcyzowy": {}, + "Podatek od nieruchomo\u015bci": {}, + "Podatek od \u015brodk\u00f3w transportowych": {}, + "Pozosta\u0142e podatki i op\u0142aty": {}, + "VAT niepodlegaj\u0105cy odliczeniu": {} + }, + "Ubezpieczenia spo\u0142eczne i inne \u015bwiadczenia": { + "Odpisy na zak\u0142adowy fundusz \u015bwiadcze\u0144 socjalnych lub \u015bwiadczenia urlopowe": {}, + "Pozosta\u0142e \u015bwiadczenia": {}, + "Sk\u0142adki na ubezpieczenia spo\u0142eczne, FP, FG\u015aP": {} + }, + "Us\u0142ugi obce": { + "Analizy sanitarne": {}, + "Pozosta\u0142e us\u0142ugi": {}, + "Us\u0142ugi celne": {}, + "Us\u0142ugi graficzne i drukarskie": {}, + "Us\u0142ugi kurierskie i transportowe": {}, + "Us\u0142ugi pocztowe": {}, + "Us\u0142ugi remontowe": {}, + "Us\u0142ugi telekomunikacyjne": {} + }, + "Wynagrodzenia": { + "Wynagrodzenia os\u00f3b dora\u017anie zatrudnionych": {}, + "Wynagrodzenia pracownik\u00f3w": {} + }, + "Zu\u017cycie materia\u0142\u00f3w i energii": { + "Zu\u017cycie energii": {}, + "Zu\u017cycie innych materia\u0142\u00f3w": {}, + "Zu\u017cycie materia\u0142\u00f3w biurowych": {}, + "Zu\u017cycie paliwa do \u015brodk\u00f3w transportu": {}, + "Zu\u017cycie surowc\u00f3w do wytwarzania produkt\u00f3w": {} + } + }, + "Pozosta\u0142e koszty rodzajowe": {}, + "Rozliczenie koszt\u00f3w": { + "Koszty nie wliczane do warto\u015bci sprzeda\u017cy": {}, + "Koszty zgromadzone": {}, + "Nie podlegaj\u0105ce rozliczeniu w czasie": {}, + "Przypadaj\u0105ce na przysz\u0142e okresy": {} + }, + "\u015awiadczenia na rzecz pracownik\u00f3w": {} + }, + "Koszty wed\u0142ug typ\u00f3w dzia\u0142alno\u015bci i ich rozliczenie": { + "Koszty dzia\u0142alno\u015bci podstawowej-handlowej": { + "Koszty sprzeda\u017cy wyrob\u00f3w": {}, + "Koszty utrzymania punkt\u00f3w sprzeda\u017cy detalicznej": {} + }, + "Koszty dzia\u0142alno\u015bci podstawowej-produkcyjnej": { + "Koszty nie zako\u0144czonych d\u0142ugotrwa\u0142ych us\u0142ug": {}, + "Koszty utrzymania hurtowni": {}, + "Rozliczone koszty dzia\u0142alno\u015bci": {}, + "Straty zwi\u0105zane z wykonaniem d\u0142ugotrwa\u0142ych us\u0142ug": {} + }, + "Koszty dzia\u0142alno\u015bci pomocniczej": { + "Pozosta\u0142e koszty": {}, + "\u015awiadczenia us\u0142ug transportowych": {} + }, + "Koszty zarz\u0105du": { + "Koszty zarz\u0105dzania jednostk\u0105": {}, + "\u015awiadczenia us\u0142ug na potrzeby reprezentacji i reklamy": {} + }, + "Rozliczenie koszt\u00f3w dzia\u0142alno\u015bci": {} + }, + "Materia\u0142y i towary": { + "Materia\u0142y i opakowania": { + "Materia\u0142y": {}, + "Materia\u0142y w przerobie": {}, + "Opakowania": {} + }, + "Odchylenia od cen ewidencyjnych materia\u0142\u00f3w i towar\u00f3w": { + "Odchylenia od cen ewidencyjnych materia\u0142\u00f3w": {}, + "Odchylenia od cen ewidencyjnych opakowa\u0144": {}, + "Odchylenia od cen ewidencyjnych towar\u00f3w": { + "Odchylenia od cen ewidencyjnych towar\u00f3w skupu": {}, + "Odchylenia od cen ewidencyjnych towar\u00f3w w detalu": {}, + "Odchylenia od cen ewidencyjnych towar\u00f3w w hurcie": {}, + "Odchylenia od cen ewidencyjnych towar\u00f3w w zak\u0142adach gastronomicznych": {} + }, + "Odchylenia z tytu\u0142u aktualizacji warto\u015bci zapas\u00f3w materia\u0142\u00f3w i towar\u00f3w": {} + }, + "Rozliczenie zakupu": { + "Niedobory, szkody i nadwy\u017cki w transporcie": {}, + "Op\u0142aty manipulacyjne policzone przez Urz\u0105d Celny": {}, + "Reklamacje faktur dostawc\u00f3w": {}, + "Rozliczenie warto\u015bci materia\u0142\u00f3w i towar\u00f3w w drodze": {}, + "Rozliczenie zakupu materia\u0142\u00f3w": {}, + "Rozliczenie zakupu sk\u0142adnik\u00f3w aktyw\u00f3w trwa\u0142ych": {}, + "Rozliczenie zakupu towar\u00f3w": {}, + "Rozliczenie zakupu us\u0142ug obcych": {}, + "Warto\u015bci dostaw niefakturowanych": {} + }, + "Towary": { + "Nieruchomo\u015bci i prawa maj\u0105tkowe przeznaczone do obrotu": {}, + "Towary poza jednostk\u0105": {}, + "Towary skupu": {}, + "Towary w detalu": {}, + "Towary w hurcie": {}, + "Towary w zak\u0142adach gastronomicznych": {} + }, + "Zapasy obce": {} + }, + "Produkty i rozliczenia mi\u0119dzyokresowe": { + "Odchylenia od cen ewidencyjnych produkt\u00f3w": { + "Odchylenia od cen ewidencyjnych produkt\u00f3w": {}, + "Odchylenia z tytu\u0142u aktualizacji warto\u015bci zapas\u00f3w produkt\u00f3w": {} + }, + "Pozosta\u0142e rozliczenia mi\u0119dzyokresowe": { + "Aktywa z tytu\u0142u odroczonego podatku dochodowego": {}, + "Inne rozliczenia mi\u0119dzyokresowe": {} + }, + "Produkty i p\u00f3\u0142produkty": { + "Produkty gotowe": { + "Produkty gotowe poza jednostk\u0105": {}, + "Produkty gotowe w magazynie": {} + }, + "P\u00f3\u0142produkty": {} + }, + "Rozliczenia mi\u0119dzyokresowe koszt\u00f3w": { + "Bierne rozliczenia mi\u0119dzyokresowe koszt\u00f3w": {}, + "Czynne rozliczenia mi\u0119dzyokresowe koszt\u00f3w": {} + } + }, + "Przychody i koszty zwi\u0105zane z ich osi\u0105gni\u0119ciem": { + "Koszt w\u0142asny obrot\u00f3w wewn\u0119trznych": { + "Koszt wytworzenia produkt\u00f3w uznanych za niedobory": {}, + "Koszt wytworzenia wyrob\u00f3w gotowych wydanych do w\u0142asnych sklep\u00f3w": {}, + "Koszt wytworzenia zako\u0144czonych prac rozwojowych": {}, + "Koszt wytworzenia \u015bwiadcze\u0144 na rzecz \u015brodk\u00f3w trwa\u0142ych w budowie": {}, + "Koszt zaniechania okre\u015blonego rodzaju dzia\u0142alno\u015bci": {} + }, + "Koszty finansowe": { + "Odpisy z tytu\u0142u utraty warto\u015bci inwestycji-koszty": {}, + "Odsetki zap\u0142acone": {}, + "Pozosta\u0142e koszty finansowe": {}, + "Ujemne r\u00f3\u017cnice kursu walut": {}, + "Warto\u015b\u0107 sprzedanych inwestycji": {} + }, + "Koszty sprzedanych produkt\u00f3w": { + "Koszt w\u0142asny sprzeda\u017cy produkt\u00f3w na eksport": {}, + "Koszt w\u0142asny sprzeda\u017cy produkt\u00f3w na kraj": {}, + "Koszt w\u0142asny sprzeda\u017cy us\u0142ug na eksport": {}, + "Koszt w\u0142asny sprzeda\u017cy us\u0142ug na kraj": {} + }, + "Obroty wewn\u0119trzne": { + "Koszt niedobor\u00f3w produkt\u00f3w": {}, + "Koszt wyrob\u00f3w w\u0142asnej produkcji wydanych do w\u0142asnych sklep\u00f3w": {}, + "Koszt zaniechania okre\u015blonego rodzaju dzia\u0142alno\u015bci": {}, + "\u015awiadczenia na rzecz \u015brodk\u00f3w trwa\u0142ych w budowie": {} + }, + "Pozosta\u0142e koszty operacyjne": { + "Dotacje przekazane": {}, + "Inne pozosta\u0142e koszty operacyjne": {}, + "Odpisy z tytu\u0142u utraty warto\u015bci aktyw\u00f3w niefinansowych": {}, + "Warto\u015b\u0107 sprzedanych niefinansowych aktyw\u00f3w trwa\u0142ych": {} + }, + "Pozosta\u0142e przychody operacyjne": { + "Inne pozosta\u0142e przychody operacyjne": {}, + "Otrzymane dotacje": {}, + "Przychody z us\u0142ug socjalnych": {}, + "Przychody ze wzrostu warto\u015bci niefinansowych aktyw\u00f3w trwa\u0142ych": {}, + "Przychody ze zbycia niefinansowych aktyw\u00f3w trwa\u0142ych": {} + }, + "Przychody finansowe": { + "Aktualizacja warto\u015bci inwestycji-przychody": {}, + "Dodatnie r\u00f3\u017cnice kursu walut": {}, + "Kwoty nale\u017cne z tytu\u0142u dywidend": {}, + "Kwoty nale\u017cne ze sprzeda\u017cy aktyw\u00f3w finansowych": {}, + "Otrzymane odsetki": {}, + "Pozosta\u0142e przychody finansowe": {}, + "Przychody ze zbycia inwestycji": {} + }, + "Sprzeda\u017c materia\u0142\u00f3w i opakowa\u0144": { + "Sprzeda\u017c materia\u0142\u00f3w": {}, + "Sprzeda\u017c odpad\u00f3w": {}, + "Sprzeda\u017c opakowa\u0144": {} + }, + "Sprzeda\u017c produkt\u00f3w": { + "Sprzeda\u017c produkt\u00f3w na eksport": {}, + "Sprzeda\u017c produkt\u00f3w na kraj": {}, + "Sprzeda\u017c us\u0142ug na eksport": {}, + "Sprzeda\u017c us\u0142ug na kraj": {} + }, + "Sprzeda\u017c towar\u00f3w": { + "Prowizja komisowa": {}, + "Sprzeda\u017c detaliczna towar\u00f3w": {}, + "Sprzeda\u017c hurtowa towar\u00f3w": {}, + "Sprzeda\u017c wysy\u0142kowa towar\u00f3w": {} + }, + "Straty nadzwyczajne": {}, + "Warto\u015b\u0107 sprzedanych materia\u0142\u00f3w i opakowa\u0144": { + "Warto\u015b\u0107 w cenach zakupu sprzedanych materia\u0142\u00f3w": {}, + "Warto\u015b\u0107 w cenach zakupu sprzedanych odpad\u00f3w": {}, + "Warto\u015b\u0107 w cenach zakupu sprzedanych opakowa\u0144": {} + }, + "Warto\u015b\u0107 sprzedanych towar\u00f3w w cenach zakupu": { + "Prowizja komisowa": {}, + "Warto\u015b\u0107 sprzedanych towar\u00f3w w sprzeda\u017cy detalicznej": {}, + "Warto\u015b\u0107 sprzedanych towar\u00f3w w sprzeda\u017cy hurtowej": {}, + "Warto\u015b\u0107 sprzedanych towar\u00f3w w sprzeda\u017cy wysy\u0142kowej": {} + }, + "Zyski nadzwyczajne": {} + }, + "Rozrachunki i roszczenia": { + "Odpisy aktualizuj\u0105ce rozrachunki": {}, + "Pozosta\u0142e rozrachunki": { + "Nale\u017cno\u015bci dochodzone na drodze s\u0105dowej": {}, + "Pozosta\u0142e rozrachunki": {}, + "Po\u017cyczki": { + "Po\u017cyczki otrzymane": {}, + "Po\u017cyczki udzielone": {} + }, + "Rozliczenie niedobor\u00f3w i nadwy\u017cek": { + "Rozliczenie nadwy\u017cek": {}, + "Rozliczenie niedobor\u00f3w": {} + }, + "Rozrachunki wewn\u0105trzzak\u0142adowe": {}, + "Rozrachunki z tytu\u0142u dop\u0142at i zwrotu dop\u0142at": {}, + "Rozrachunki z tytu\u0142u dywidend": {}, + "Rozrachunki zwi\u0105zane z kapita\u0142em zak\u0142adowym": { + "Rozrachunki z tytu\u0142u podwy\u017cszenia kapita\u0142u ze \u015brodk\u00f3w w\u0142asnych sp\u00f3\u0142ki": {}, + "Rozrachunki z tytu\u0142u umorzenia udzia\u0142\u00f3w w\u0142asnych": {}, + "Rozrachunki z tytu\u0142u wk\u0142ad\u00f3w niepieni\u0119\u017cnych na kapita\u0142 zak\u0142adowy": {}, + "Rozrachunki z tytu\u0142u wp\u0142at na kapita\u0142 zak\u0142adowy": {} + } + }, + "Rozrachunki pozabilansowe": { + "Nale\u017cno\u015bci warunkowe": {}, + "Weksle obce dyskontowane lub indosowane": {}, + "Zobowi\u0105zania warunkowe": {} + }, + "Rozrachunki publicznoprawne": { + "Pozosta\u0142e rozrachunki publicznoprawne": { + "account_type": "Tax" + }, + "Pozosta\u0142e rozrachunki z urz\u0119dem skarbowym": { + "account_type": "Tax" + }, + "Rozrachunki publicznoprawne z PFRON": { + "account_type": "Tax" + }, + "Rozrachunki publicznoprawne z ZUS": { + "account_type": "Tax" + }, + "Rozrachunki publicznoprawne z urz\u0119dem celnym": { + "account_type": "Tax" + }, + "Rozrachunki publicznoprawne z urz\u0119dem miasta/gminy": { + "account_type": "Tax" + }, + "Rozrachunki z urz\u0119dem skarbowym z tytu\u0142u VAT": { + "account_type": "Tax" + }, + "Rozrachunki z urz\u0119dem skarbowym z tytu\u0142u VAT nale\u017cnego": { + "Rozliczenie nale\u017cnego VAT 22%": { + "account_type": "Tax" + }, + "Rozliczenie nale\u017cnego VAT 23%": { + "account_type": "Tax" + }, + "Rozliczenie nale\u017cnego VAT 3%": { + "account_type": "Tax" + }, + "Rozliczenie nale\u017cnego VAT 5%": { + "account_type": "Tax" + }, + "Rozliczenie nale\u017cnego VAT 7%": { + "account_type": "Tax" + }, + "Rozliczenie nale\u017cnego VAT 8%": { + "account_type": "Tax" + }, + "account_type": "Tax" + }, + "VAT naliczony i jego rozliczenie": { + "Rozliczenie naliczonego VAT 22%": { + "account_type": "Tax" + }, + "Rozliczenie naliczonego VAT 23%": { + "account_type": "Tax" + }, + "Rozliczenie naliczonego VAT 3%": { + "account_type": "Tax" + }, + "Rozliczenie naliczonego VAT 5%": { + "account_type": "Tax" + }, + "Rozliczenie naliczonego VAT 7%": { + "account_type": "Tax" + }, + "Rozliczenie naliczonego VAT 8%": { + "account_type": "Tax" + } + } + }, + "Rozrachunki z dostawcami": { + "account_type": "Payable" + }, + "Rozrachunki z odbiorcami": { + "account_type": "Receivable" + }, + "Rozrachunki z pracownikami": { + "Inne rozrachunki z pracownikami": {}, + "Rozrachunki z tytu\u0142u po\u017cyczek udzielonych pracownikom": {}, + "Rozrachunki z tytu\u0142u wynagrodze\u0144": {} + } + }, + "name": "Plan kont", + "\u015arodki pieni\u0119\u017cne, rachunki bankowe oraz inne kr\u00f3tkoterminowe aktywa finansowe": { + "Inne aktywa pieni\u0119\u017cne": {}, + "Inne \u015brodki pieni\u0119\u017cne": { + "Pozosta\u0142e inne \u015brodki pieni\u0119\u017cne": {} + }, + "Kr\u00f3tkoterminowe aktywa finansowe": { + "Kr\u00f3tkoterminowe aktywa finansowe w jednostkach powi\u0105zanych": { + "Inne kr\u00f3tkoterminowe aktywa finansowe": {}, + "Inne papiery warto\u015bciowe": {}, + "Udzia\u0142y lub akcje": {}, + "Udzielone po\u017cyczki": {} + }, + "Kr\u00f3tkoterminowe aktywa finansowe w pozosta\u0142ych jednostkach": { + "Inne kr\u00f3tkoterminowe aktywa finansowe": {}, + "Inne papiery warto\u015bciowe": {}, + "Udzia\u0142y lub akcje": {} + }, + "Odpisy aktualizuj\u0105ce kr\u00f3tkoterminowe aktywa finansowe": {} + }, + "Kr\u00f3tkoterminowe rozliczenia mi\u0119dzyokresowe": {}, + "Lokaty pieni\u0119\u017cne": { + "Inne lokaty pieni\u0119\u017cne": {} + }, + "Rachunki i kredyty bankowe": { + "Inne rachunki bankowe": { + "Rachunek bankowy akretytywy": {}, + "Rachunek bankowy lokat terminowych": {}, + "Rachunek bankowy wyodr\u0119bnionych \u015brodk\u00f3w pieni\u0119\u017cnych ZF\u015aS": {} + }, + "Rachunek bie\u017c\u0105cy": {}, + "Rachunek \u015brodk\u00f3w walutowych": {}, + "Rachunek \u015brodk\u00f3w wyodr\u0119bnionych i zablokowanych": {}, + "Rachunki kredyt\u00f3w bankowych": {}, + "\u015arodki pieni\u0119\u017cne w drodze": {} + }, + "\u015arodki pieni\u0119\u017cne w kasie": { + "Kasa krajowych \u015brodk\u00f3w pieni\u0119\u017cnych": {}, + "Kasa zagranicznych \u015brodk\u00f3w pieni\u0119\u017cnych": {} + } + } + } +} \ No newline at end of file diff --git a/erpnext/accounts/doctype/account/chart_of_accounts/pt_pt_chart_template.json b/erpnext/accounts/doctype/account/chart_of_accounts/pt_pt_chart_template.json new file mode 100644 index 0000000000..f7b86b68a0 --- /dev/null +++ b/erpnext/accounts/doctype/account/chart_of_accounts/pt_pt_chart_template.json @@ -0,0 +1,840 @@ +{ + "country_code": "pt", + "name": "Portugal - Template do Plano de Contas SNC", + "tree": { + "Capital, reservas e resultados transitados": { + "Ac\u00e7\u00f5es (quotas) pr\u00f3prias": { + "Descontos e pr\u00e9mios": {}, + "Valor nominal": {} + }, + "Ajustamentos em activos financeiros": { + "Outros": {}, + "Relacionados com o m\u00e9todo da equival\u00eancia patrimonial": { + "Ajustamentos de transi\u00e7\u00e3o": {}, + "Decorrentes de outras varia\u00e7\u00f5es nos capitais pr\u00f3prios d": {}, + "Lucros n\u00e3o atribu\u00eddos": {} + } + }, + "Capital": {}, + "Excedentes de revalor. de activos fixos tang\u00edveis e int": { + "Outros excedentes": { + "Antes de imposto sobre o rendimento": {}, + "Impostos diferidos": {} + }, + "Reavalia\u00e7\u00f5es decorrentes de diplomas legais": { + "Antes de imposto sobre o rendimento": {}, + "Impostos diferidos": {} + } + }, + "Outras varia\u00e7\u00f5es no capital pr\u00f3prio": { + "Ajustamentos por impostos diferidos": {}, + "Diferen\u00e7as de convers\u00e3o de demonstra\u00e7\u00f5es financeiras": {}, + "Doa\u00e7\u00f5es": {}, + "Outras": {}, + "Subs\u00eddios": {} + }, + "Outros instrumentos de capital pr\u00f3prio": {}, + "Pr\u00e9mios de emiss\u00e3o": {}, + "Reservas": { + "Outras reservas": {}, + "Reservas legais": {} + }, + "Resultados transitados": {} + }, + "Contas a receber e a pagar": { + "Accionistas/s\u00f3cios": { + "Accionistas c. subscri\u00e7\u00e3o": { + "account_type": "Equity" + }, + "Adiantamentos por conta de lucros": { + "account_type": "Equity" + }, + "Empr\u00e9stimos concedidos empresa m\u00e3e": { + "account_type": "Equity" + }, + "Lucros dispon\u00edveis": { + "account_type": "Equity" + }, + "Outras opera\u00e7\u00f5es": { + "account_type": "Equity" + }, + "Perdas por imparidade acumuladas": { + "account_type": "Equity" + }, + "Quotas n\u00e3o liberadas": { + "account_type": "Equity" + }, + "Resultados atribu\u00eddos": { + "account_type": "Equity" + }, + "account_type": "Equity" + }, + "Clientes": { + "Adiantamentos de clientes": { + "account_type": "Receivable" + }, + "Clientes c/c": { + "Clientes empreendimentos conjuntos": { + "account_type": "Receivable" + }, + "Clientes empresa m\u00e3e": { + "account_type": "Receivable" + }, + "Clientes empresas associadas": { + "account_type": "Receivable" + }, + "Clientes empresas subsidi\u00e1rias": { + "account_type": "Receivable" + }, + "Clientes gerais": { + "account_type": "Receivable" + }, + "Clientes outras partes relacionadas": { + "account_type": "Receivable" + }, + "account_type": "Receivable" + }, + "Clientes t\u00edtulos a receber": { + "Clientes empreendimentos conjuntos": { + "account_type": "Receivable" + }, + "Clientes empresa m\u00e3e": { + "account_type": "Receivable" + }, + "Clientes empresas associadas": { + "account_type": "Receivable" + }, + "Clientes empresas subsidi\u00e1rias": { + "account_type": "Receivable" + }, + "Clientes gerais": { + "account_type": "Receivable" + }, + "Clientes outras partes relacionadas": { + "account_type": "Receivable" + }, + "account_type": "Receivable" + }, + "Perdas por imparidade acumuladas": { + "account_type": "Receivable" + }, + "account_type": "Receivable" + }, + "Diferimentos": { + "Gastos a reconhecer": { + "account_type": "Equity" + }, + "Rendimentos a reconhecer": { + "account_type": "Equity" + }, + "account_type": "Equity" + }, + "Estado e outros entes p\u00fablicos": { + "Contribui\u00e7\u00f5es para a seguran\u00e7a social": { + "account_type": "Tax" + }, + "Imposto sobre o rendimento": { + "account_type": "Tax" + }, + "Imposto sobre o valor acrescentado": { + "Iva a pagar": { + "account_type": "Tax" + }, + "Iva a recuperar": { + "account_type": "Tax" + }, + "Iva apuramento": { + "account_type": "Tax" + }, + "Iva dedut\u00edvel": { + "account_type": "Tax" + }, + "Iva liquidado": { + "account_type": "Tax" + }, + "Iva liquida\u00e7\u00f5es oficiosas": { + "account_type": "Tax" + }, + "Iva reembolsos pedidos": { + "account_type": "Tax" + }, + "Iva regulariza\u00e7\u00f5es": { + "account_type": "Tax" + }, + "Iva suportado": { + "account_type": "Tax" + }, + "account_type": "Tax" + }, + "Outras tributa\u00e7\u00f5es": { + "account_type": "Tax" + }, + "Outros impostos": { + "account_type": "Tax" + }, + "Reten\u00e7\u00e3o de impostos sobre rendimentos": { + "account_type": "Tax" + }, + "Tributos das autarquias locais": { + "account_type": "Tax" + }, + "account_type": "Tax" + }, + "Financiamentos obtidos": { + "Institui\u00e7\u00f5es de cr\u00e9dito e sociedades financeiras": { + "Descobertos banc\u00e1rios": { + "account_type": "Equity" + }, + "Empr\u00e9stimos banc\u00e1rios": { + "account_type": "Equity" + }, + "Loca\u00e7\u00f5es financeiras": { + "account_type": "Equity" + }, + "account_type": "Equity" + }, + "Mercado de valores mobili\u00e1rios": { + "Empr\u00e9stimos por obriga\u00e7\u00f5es": { + "account_type": "Equity" + }, + "account_type": "Equity" + }, + "Outros financiadores": { + "account_type": "Equity" + }, + "Participantes de capital": { + "Empresa m\u00e3e suprimentos e outros m\u00fatuos": { + "account_type": "Equity" + }, + "Outros participantes suprimentos e outros m\u00fatuos": { + "account_type": "Equity" + }, + "account_type": "Equity" + }, + "Subsidi\u00e1rias, associadas e empreendimentos conjuntos": { + "account_type": "Equity" + }, + "account_type": "Equity" + }, + "Fornecedores": { + "Adiantamentos a fornecedores": { + "account_type": "Payable" + }, + "Facturas em recep\u00e7\u00e3o e confer\u00eancia": { + "account_type": "Payable" + }, + "Fornecedores c/c": { + "Fornecedores empreendimentos conjuntos": { + "account_type": "Payable" + }, + "Fornecedores empresa m\u00e3e": { + "account_type": "Payable" + }, + "Fornecedores empresas associadas": { + "account_type": "Payable" + }, + "Fornecedores empresas subsidi\u00e1rias": { + "account_type": "Payable" + }, + "Fornecedores gerais": { + "account_type": "Payable" + }, + "Fornecedores outras partes relacionadas": { + "account_type": "Payable" + }, + "account_type": "Payable" + }, + "Fornecedores t\u00edtulos a pagar": { + "Fornecedores empreendimentos conjuntos": { + "account_type": "Payable" + }, + "Fornecedores empresa m\u00e3e": { + "account_type": "Payable" + }, + "Fornecedores empresas associadas": { + "account_type": "Payable" + }, + "Fornecedores empresas subsidi\u00e1rias": { + "account_type": "Payable" + }, + "Fornecedores gerais": { + "account_type": "Payable" + }, + "Fornecedores outras partes relacionadas": { + "account_type": "Payable" + }, + "account_type": "Payable" + }, + "Perdas por imparidade acumuladas": { + "account_type": "Payable" + }, + 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invent\u00e1rios da produ\u00e7\u00e3o": { + "Activos biol\u00f3gicos": {}, + "Produtos acabados e interm\u00e9dios": {}, + "Produtos e trabalhos em curso": {}, + "Subprodutos, desperd\u00edcios, res\u00edduos e refugos": {} + }, + "Vendas": { + "Activos biol\u00f3gicos": {}, + "Descontos e abatimentos em vendas": {}, + "Devolu\u00e7\u00f5es de vendas": {}, + "Iva das vendas com imposto inclu\u00eddo": {}, + "Mercadoria": {}, + "Produtos acabados e interm\u00e9dios": {}, + "Subprodutos, desperd\u00edcios, res\u00edduos e refugos": {} + } + }, + "Resultados": { + "Dividendos antecipados": {}, + "Resultado l\u00edquido do per\u00edodo": { + "Impostos sobre o rendimento do per\u00edodo": { + "Imposto diferido": {}, + "Imposto estimado para o per\u00edodo": {} + }, + "Resultado antes de impostos": {}, + "Resultado l\u00edquido": {} + } + }, + "name": "SNC Portugal" + } +} \ No newline at end of file diff --git a/erpnext/accounts/doctype/account/chart_of_accounts/ro_ro_chart_template.json b/erpnext/accounts/doctype/account/chart_of_accounts/ro_ro_chart_template.json new file mode 100644 index 0000000000..f7f493c3f4 --- /dev/null +++ b/erpnext/accounts/doctype/account/chart_of_accounts/ro_ro_chart_template.json @@ -0,0 +1,814 @@ +{ + "country_code": "ro", + "name": "Romania - Chart of Accounts", + "tree": { + "CONTURI FINANCIARE": { + "CONTURI DE BILANT": { + "CONTURI DE CAPITALURI": { + "CAPITAL SI REZERVER": { + "Actiuni proprii": { + "Actiuni proprii detinute pe termen lung": {}, + "Actiuni proprii detinute pe termen scurt": {} + }, + "Capital": { + "Capital subscris nevarsat": {}, + "Capital subscris varsat": {}, + "Patrimoniul public": {}, + "Patrimoniul regiei": {} + }, + "Interese care nu controleaza": { + "Interese care nu controleaza - alte capitaluri proprii": {}, + "Interese care nu controleaza - rezultatul exercitiului financiar": {} + }, + "Prime de capital": { + "Prime de aport": {}, + "Prime de conversie a obligatiunilor in actiuni": {}, + "Prime de emisiune": {}, + "Prime de fuziune/divizare": {} + }, + "Rezerve": { + "Alte rezerve": {}, + "Rezerve de valoare justa": {}, + "Rezerve din diferente de curs valutar in relatie cu investitia neta intr-o entitate straina": {}, + "Rezerve legale": {}, + "Rezerve reprezentand surplusul realizat din rezerve din reevaluare": {}, + "Rezerve statutare sau contractuale": {} + }, + "Rezerve din conversie": {}, + "Rezerve din reevaluare": {} + }, + "CASTIGURI SAU PIERDERI LEGATE DE EMITEREA,RASCUMPARAREA,VANZAREA,CEDAREA CU TITLU GRATUIT SAU ANULAREA INSTRUM.DE CAPITALURI PROPRII": { + "Castiguri legate de vanzarea sau anularea instrumentelor de capitaluri proprii.": {}, + "Pierderi legate de emiterea, rascumpararea, vanzarea, cedarea cu titlu gratuit sau anularea instrumentelor de capitaluri proprii.": {} + }, + "IMPRUMUTURI SI DATORII ASIMILATE": { + "Alte imprumuturi si datorii asimilate": {}, + "Credite bancare pe termen lung": { + "Credite bancare externe garantate de banci": {}, + "Credite bancare externe garantate de stat": {}, + "Credite bancare interne garantate de stat": {}, + "Credite bancare pe termen lung": {}, + "Credite bancare pe termen lung nerambursate la scadenta": {}, + "Credite de la trezoreria statului": {}, + "Credite externe guvernamentale": {} + }, + "Datorii care privesc imobilizarile financiare": { + "Datorii fata de entitatile afiliate": {}, + "Datorii fata de entitatile de care compania este legata prin interese de participare": {} + }, + "Dobanzi aferente imprumuturilor si datoriilor asimilate": { + "Dobanzi aferente altor imprumuturi si datorii asimilate": {}, + "Dobanzi aferente creditelor bancare pe termen lung": {}, + "Dobanzi aferente datoriilor fata de entitatile afiliate": {}, + "Dobanzi aferente datoriilor fata de entitatile de care compania este legata prin interese de participare": {}, + "Dobanzi aferente imprumuturilor din emisiunile de obligatiuni": {} + }, + "Imprumuturi din emisiuni de obligatiuni": { + "Alte imprumuturi din emisiuni de obligatiuni": {}, + "Imprumuturi externe din emisiuni de obligatiuni garantate de banci": {}, + "Imprumuturi externe din emisiuni de obligatiuni garantate de stat": {}, + "Imprumuturi interne din emisiuni de obligatiuni garantate de stat": {} + }, + "Prime privind rambursarea obligatiunilor": {} + }, + "PROVIZIOANE": { + "Provizioane": { + "Alte provizioane": {}, + "Provizioane pentru dezafectare imobilizari corporale si alte actiuni legate de acestea": {}, + "Provizioane pentru garantii acordate clientilor": {}, + "Provizioane pentru impozite": {}, + "Provizioane pentru litigii": {}, + "Provizioane pentru pensii si obligatii similare": {}, + "Provizioane pentru restructurare": {} + } + }, + "REZULTATUL EXERCITIULUI FINANCIAR": { + "Profit sau pierdere": {}, + "Repartizarea profitului": {} + }, + "REZULTATUL REPORTAT": { + "Rezultatul reportat": { + "Rezultatul reportat provenit din adoptarea pentru prima data a IAS, mai pu\u00fein IAS 29": {}, + "Rezultatul reportat provenit din corectarea erorilor contabile": {}, + "Rezultatul reportat provenit din trecerea la aplicarea Reglementarilor contabile conforme cu Directiva a patra a Comunitatilor Economice Europene": {}, + "Rezultatul reportat reprezentand profitul nerepartizat sau pierderea neacoperita": {} + } + } + }, + "CONTURI DE IMOBILIZARI": { + "AJUSTARI PENTRU DEPRECIEREA SAU PIERDEREA DE VALOARE A IMOBILIZARILOR": { + "Ajustari pentru deprecierea imobilizarilor corporale": { + "Ajustari pentru deprecierea altor imobilizari corporale": {}, + "Ajustari pentru deprecierea constructiilor": {}, + "Ajustari pentru deprecierea instalatiilor, mijloacelor de transport, animalelor si plantatiilor": {}, + "Ajustari pentru deprecierea terenurilor si amenajarilor de terenuri": {} + }, + "Ajustari pentru deprecierea imobilizarilor in curs de executie": { + "Ajustari pentru deprecierea imobilizarilor corporale in curs de executie": {}, + "Ajustari pentru deprecierea imobilizarilor necorporale in curs de executie": {} + }, + "Ajustari pentru deprecierea imobilizarilor necorporale": { + "Ajustari pentru deprecierea altor imobilizari necorporale": {}, + "Ajustari pentru deprecierea cheltuielilor de dezvoltare": {}, + "Ajustari pentru deprecierea concesiunilor, brevetelor, licentelor, marcilor comerciale, drepturilor si activelor similare": {}, + "Ajustari pentru deprecierea fondului comercial": {} + }, + "Ajustari pentru pierderea de valoare a imobilizarilor financiare": { + "Ajustari pentru pierderea de valoare a actiunilor detinute la entitatile afiliate": {}, + "Ajustari pentru pierderea de valoare a altor creante imobilizate": {}, + "Ajustari pentru pierderea de valoare a altor titluri imobilizate": {}, + "Ajustari pentru pierderea de valoare a creantelor legate de interesele de participare": {}, + "Ajustari pentru pierderea de valoare a imprumuturilor pe termen lung": {}, + "Ajustari pentru pierderea de valoare a intereselor de participare": {}, + "Ajustari pentru pierderea de valoare a sumelor datorate entitatilor afiliate": {} + } + }, + "AMORTIZARI PRIVIND IMOBILIZARILE": { + "Amortizari privind amortizarile necorporale": { + "Amortizarea altor imobilizari necorporale": {}, + "Amortizarea cheltuielilor de constituire": {}, + "Amortizarea cheltuielilor de dezvoltare": {}, + "Amortizarea concesiunilor, brevetelor, licentelor, marcilor comerciale, drepturilor si activelor similare": {}, + "Amortizarea fondului comercial": {} + }, + "Amortizari privind imobilizarile corporale": { + "Amortizarea altor imobilizari corporale": {}, + "Amortizarea amenajarilor de terenuri": {}, + "Amortizarea constructiilor": {}, + "Amortizarea instalatiilor, mijloacelor de transport, animalelor si plantatiilor": {} + } + }, + "IMOBILIZARI CORPORALE": { + "Constructii": {}, + "Instalatii tehnice, mijloace de transport, animale si plantatii": { + "Animale si plantatii": {}, + "Aparate si instalatii de masurare, control si reglare": {}, + "Echipamente tehnologice (masini, utilaje si instalatii de lucru)": {}, + "Mijloace de transport": {} + }, + "Mobilier, aparatura birotica, echipamente de protectie a valorilor umane si materiale si alte active corporale": {}, + "Terenuri si amenajari de terenuri": { + "Amenajari de terenuri": {}, + "Terenuri": {} + } + }, + "IMOBILIZARI CORPORALE IN CURS DE APROVIZIONARE": { + "Instalatii tehnice, mijloace de transport, animale si plantatii in curs de aprovizionare": {}, + "Mobilier, aparatura birotica, echipamente de protectie a valorilor umane si materiale si alte active corporale in curs de aprovizionare": {} + }, + "IMOBILIZARI FINANCIARE": { + "Actiuni detinute la entitatile afiliate": {}, + "Alte titluri imobilizate": {}, + "Creante imobilizate": { + "Alte creante imobilizate": {}, + "Creante legate de interesele de participare": {}, + "Dobanda aferenta creantelor legate de interesele de participare": {}, + "Dobanda aferenta imprumuturilor acordate pe termen lung": {}, + "Dobanda aferenta sumelor datorate de entitatile afiliate": {}, + "Dob\u00e2nzi aferente altor creante imobilizate": {}, + "Imprumuturi acordate pe termen lung": {}, + "Sume datorate de entitatile afiliate": {} + }, + "Interse de participare": {}, + "Titluri puse in echivalenta": {}, + "Varsaminte de efectuat pentru imobilizari financiare": { + "Varsaminte de efectuat pentru alte imobilizari financiare": {}, + "Varsaminte de efectuat privind actiunile detinute la entitatile afiliate": {}, + "Varsaminte de efectuat privind interesele de participare": {} + } + }, + "IMOBILIZARI IN CURS SI AVANSURI PENTRU IMOBILIZARI": { + "Avansuri acordate pentru imobilizari corporale": {}, + "Avansuri acordate pentru imobilizari necorporale": {}, + "Imobilizari corporale in curs de executie": {}, + "Imobilizari necorporale in curs de executie": {} + }, + "IMOBILIZARI NECORPORALE": { + "Alte imobilizari necorporale": {}, + "Cheltuieli de constituire": {}, + "Cheltuieli de dezvoltare": {}, + "Concesiuni, brevete, licente, marci comerciale, drepturi si active similare": {}, + "Fond comercial": { + "Fond comercial negativ": {}, + "Fond comercial pozitiv": {} + } + } + }, + "CONTURI DE STOCURI SI PRODUCTIE IN CURS DE EXECUTIE": { + "AJUSTARI PENTRU DEPRECIEREA STOCURILOR SI PRODUCTIEI IN CURS DE EXECUTIE": { + "Ajustari pentru deprecierea ambalajelor": {}, + "Ajustari pentru deprecierea animalelor": {}, + "Ajustari pentru deprecierea marfurilor": {}, + "Ajustari pentru deprecierea materialelor": { + "Ajustari pentru deprecierea materialelor consumabile": {}, + "Ajustari pentru deprecierea materialelor de natura obiectelor de inventar": {} + }, + "Ajustari pentru deprecierea materiilor prime": {}, + "Ajustari pentru deprecierea productiei in curs de executie": {}, + "Ajustari pentru deprecierea produselor": { + "Ajustari pentru deprecierea produselor finite": {}, + "Ajustari pentru deprecierea produselor reziduale": {}, + "Ajustari pentru deprecierea semifabricatelor": {} + }, + "Ajustari pentru deprecierea stocurilor aflate la terti": { + "Ajustari pentru deprecierea ambalajelor aflate la terti": {}, + "Ajustari pentru deprecierea animalelor aflate la terti": {}, + "Ajustari pentru deprecierea marfurilor aflate la terti": {}, + "Ajustari pentru deprecierea materiilor prime si materialelor aflate la terti": {}, + "Ajustari pentru deprecierea produselor finite aflate la terti": {}, + "Ajustari pentru deprecierea produselor reziduale aflate la terti": {}, + "Ajustari pentru deprecierea semifabricatelor aflate la terti": {} + } + }, + "AMBALAJE": { + "Ambalaje": {}, + "Diferente de pret la ambalaje": {} + }, + "ANIMALE": { + "Animale si pasari": {}, + "Diferente de pret la animale si pasari": {} + }, + "MARFURI": { + "Diferente de pret la marfuri": {}, + "Marfuri": {} + }, + "PRODUCTIA IN CURS DE EXECUTIE": { + "Produse in curs de executie": {}, + "Servicii in curs de executie": {} + }, + "PRODUSE": { + "Diferente de pret la produse": {}, + "Produse finite": {}, + "Produse reziduale": {}, + "Semifabricate": {} + }, + "STOCURI AFLATE LA TERTI": { + "Ambalaje aflate la terti": {}, + "Animale aflate la terti": {}, + "Marfuri aflate la terti": {}, + "Materii si materiale aflate la terti": {}, + "Produse aflate la terti": {} + }, + "STOCURI DE MATERII PRIME SI MATERIALE": { + "Diferente de pret la materii prime si materiale": {}, + "Materiale consumabile": { + "Alte materiale consumabile": {}, + "Combustibili": {}, + "Furaje": {}, + "Materiale auxiliare": {}, + "Materiale pentru ambalat": {}, + "Piese de schimb": {}, + "Seminte si materiale de plantat": {} + }, + "Materiale de natura obiectelor de inventar": {}, + "Materii prime": {} + }, + "STOCURI IN CURS DE APROVIZIONARE": { + "Ambalaje in curs de aprovizionare": {}, + "Animale in curs de aprovizionare": {}, + "Marfuri in curs de aprovizionare": {}, + "Materiale consumabile in curs de aprovizionare": {}, + "Materiale de natura obiectelor de inventar in curs de aprovizionare": {}, + "Materii prime in curs de aprovizionare": {} + } + }, + "CONTURI DE TERTI": { + "AJUSTARI PENTRU DEPRECIEREA CREANTELOR": { + "Ajustari pentru deprecierea creantelor - clienti": {}, + "Ajustari pentru deprecierea creantelor - debitori diversi": {}, + "Ajustari pentru deprecierea creantelor - decontari in cadrul grupului si cu actionarii/asociatii": {} + }, + "ASIGURARI SOCIALE, PROTECTIE SOCIALA SI CONTURI ASIMILATE": { + "Ajutor de somaj": { + "Contributia personalului la fondul de somaj": {}, + "Contributia unitatii la fondul de garantare pentru plata creantelor salariale": {}, + "Contributia unitatii la fondul de somaj": {} + }, + "Alte datorii si creante sociale": { + "Alte creante sociale": { + "account_type": "Receivable" + }, + "Alte datorii sociale": {} + }, + "Asigurari sociale": { + "Contributia angajatilor pentru asigurarile sociale de sanatate": {}, + "Contributia angajatorilor la fondul de asigurare pentru accidente de munca si boli profesionale": {}, + "Contributia angajatorilor la fondul pentru concedii si indemnizatii": {}, + "Contributia angajatorului pentru asigurarile sociale de sanatate": {}, + "Contributia personalului la asigurarile sociale": {}, + "Contributia unitatii la asigurarile sociale": {} + } + }, + "BUGETUL STATULUI, FONDURI SPECIALE sI CONTURI ASIMILATE": { + "Alte datorii si creante cu bugetul statului": { + "Alte creante privind bugetul statului": {}, + "Alte datorii fata de bugetul statului": {} + }, + "Alte impozite,taxe si varsaminte asimilate": {}, + "Fonduri speciale - taxe si varsaminte asimilate": {}, + "Impozitul pe profit": { + "Impozitul pe profit": {}, + "Impozitul pe venit": {} + }, + "Impozitul pe venituri de natura salariilor": {}, + "Subventii": { + "Alte sume primite cu caracter de subventii": {}, + "Imprumuturi nerambursabile cu caracter de subventii": {}, + "Subventii guvernamentale": { + "account_type": "Receivable" + } + }, + "Taxa pe valoarea adaugata": { + "TVA colectata": {}, + "TVA de plata": {}, + "TVA de recuperat": {}, + "TVA deductibila": {}, + "TVA neexigibila": {} + } + }, + "CLIENTI SI CONTURI ASIMILATE": { + "Clienti": { + "Clienti": { + "account_type": "Receivable" + }, + "Clienti incerti sau in litigiu": { + "account_type": "Receivable" + } + }, + "Clienti - facturi de intocmit": { + "account_type": "Receivable" + }, + "Clienti creditori": { + "account_type": "Receivable" + }, + "Efecte de primit de la clienti": { + "account_type": "Receivable" + } + }, + "CONTURI DE REGULARIZARE SI ASIMILATE": { + "Cheltuieli integistrate in avans": {}, + "Decontari din operatiuni in curs de clarificare": {}, + "Subventii pentru investitii": { + "Alte sume primite cu caracter de subventii pentru investitii": {}, + "Donatii pentru investitii": {}, + "Imprumuturi nerambursabile cu caracter de subventii pentru investitii": {}, + "Plusuri de inventar de natura imobilizarilor": {}, + "Subventii guvernamentale pentru investitii": {} + }, + "Venituri inregistrate in avans": {} + }, + "DEBITORI SI CREDITORI DIVERSI": { + "Creditori diversi": { + "account_type": "Payable" + }, + "Debitori diversi": { + "account_type": "Receivable" + } + }, + "DECONTARI IN CADRUL UNITATII": { + "Decontari intre subunitati": {}, + "Decontari intre unitati si subunitati": {} + }, + "FURNIZORI SI CONTURI ASIMILATE": { + "Efecte de platit": { + "account_type": "Payable" + }, + "Efecte de platit pentru imobilizari": { + "account_type": "Payable" + }, + "Furnizori": { + "account_type": "Payable" + }, + "Furnizori - debitori": { + "Furnizori - debitori pentru cumparari de bunuri de natura stocurilor": { + "account_type": "Payable" + }, + "Furnizori - debitori pentru prestari de servicii": { + "account_type": "Payable" + } + }, + "Furnizori - facturi nesosite": { + "account_type": "Payable" + }, + "Furnizori de imobilizari": { + "account_type": "Payable" + } + }, + "GRUP SI ACTIONARI / ASOCIATI": { + "Decontari cu actionarii/asociatii privind capitalul": {}, + "Decontari din operatii in participare": { + "Decontari din operatii in participare - activ": {}, + "Decontari din operatii in participare - pasiv": {} + }, + "Decontari intre entitatile afiliate": { + "Decontari intre entitatile afiliate": {}, + "Decontari privind interesele de participare": {}, + "Dobanzi aferente decontarilor intre entitatile afiliate": {}, + "Dobanzi aferente decontarilor privind interesele de participare": {} + }, + "Decontari privind interesele de participare": {}, + "Dividende de plata": {}, + "Sume datorate actionarilor/asociatilor": { + "Actionari/asociati - conturi curente": { + "account_type": "Payable" + }, + "Actionari/asociati dobanzi la conturi curente": { + "account_type": "Payable" + } + } + }, + "PERSONAL SI CONTURI ASIMILATE": { + "Alte datorii si creante in legatura cu personalul": { + "Alte creante in legatura cu personalul": {}, + "Alte datorii in legatura cu personalul": {} + }, + "Avansuri acordate personalului": { + "account_type": "Receivable" + }, + "Drepturi de personal neridicate": {}, + "Personal - ajutoare materiale datorate": {}, + "Personal - salarii datorate": { + "account_type": "Payable" + }, + "Prime privind participarea personalului la profit": {}, + "Retineri din salarii datorate tertilor": {} + } + }, + "CONTURI DE TREZORERIE": { + "ACREDITIVE": { + "Acreditive": { + "Acreditive in lei": { + "account_type": "Cash" + }, + "Acreditive in valuta": { + "account_type": "Cash" + } + }, + "Avansuri de trezorerie": { + "account_type": "Receivable" + } + }, + "AJUSTARI PENTRU PIERDEREA DE VALOARE A CONTURILOR DE TREZORERIE": { + "Ajustari pentru pierderea de valoare a actiunilor detinute la entitatile afiliate": { + "account_type": "Cash" + }, + "Ajustari pentru pierderea de valoare a altor invesitii pe termen scurt si creante asimilate": { + "account_type": "Cash" + }, + "Ajustari pentru pierderea de valoare a obligatiunilor": { + "account_type": "Cash" + }, + "Ajustari pentru pierderea de valoare a obligatiunilor emise si recuperate": { + "account_type": "Cash" + } + }, + "CASA": { + "Alte valori": { + "Alte valori": { + "account_type": "Cash" + }, + "Bilete de tratament si odihna": { + "account_type": "Cash" + }, + "Tichete si bilete de calatorie": { + "account_type": "Cash" + }, + "Timbre fiscale si postale": { + "account_type": "Cash" + } + }, + "Casa": { + "Casa in lei": { + "account_type": "Cash" + }, + "Casa in valuta": { + "account_type": "Cash" + } + } + }, + "CONTURI LA BANCI": { + "Conturi curente la banci": { + "Conturi la banci in lei": { + "account_type": "Cash" + }, + "Conturi la banci in valuta": { + "account_type": "Cash" + }, + "Sume in curs de decontare": { + "account_type": "Cash" + } + }, + "Credite bancare pe termen scurt": { + "Credite bancare pe termen scurt": { + "account_type": "Cash" + }, + "Credite bancare pe termen scurt nerambursate la scadenta": { + "account_type": "Cash" + }, + "Credite de la trezoreria statului": { + "account_type": "Cash" + }, + "Credite externe garantate de banci": { + "account_type": "Cash" + }, + "Credite externe garantate de stat": { + "account_type": "Cash" + }, + "Credite externe guvernamentale": { + "account_type": "Cash" + }, + "Credite interne garantate de stat": { + "account_type": "Cash" + }, + "Dobanzi aferente creditelor pe termen scurt": { + "account_type": "Cash" + } + }, + "Dobanzi": { + "Dobanzi de incasat": { + "account_type": "Cash" + }, + "Dobanzi de platit": { + "account_type": "Cash" + } + }, + "Valori de incasat": { + "Cecuri de incasat": { + "account_type": "Cash" + }, + "Efecte de incasat": { + "account_type": "Cash" + }, + "Efecte remise spre scontare": { + "account_type": "Cash" + } + } + }, + "INVESTITII PE TERMEN SCURT": { + "Actiuni detinute la entitatile afiliate": { + "account_type": "Cash" + }, + "Alte investitii pe termen scurt si creante asimilate": { + "Alte titluri de plasament": { + "account_type": "Cash" + }, + "Dobanzi la obligatiuni si alte titluri de plasament": { + "account_type": "Cash" + } + }, + "Obligatiuni": { + "account_type": "Cash" + }, + "Obligatiuni emise si rascumparate": { + "account_type": "Cash" + }, + "Varsaminte de efctuat pentru investitiile pe termen scurt": { + "Varsaminte de efctuat pentru actiunile detinute la institutiile afiliate": { + "account_type": "Cash" + }, + "Varsaminte de efctuat pentru alte investitii pe termen scurt": { + "account_type": "Cash" + } + } + }, + "VIRAMENTE INTERNE": { + "Viramente interne": { + "account_type": "Cash" + } + } + } + }, + "CONTURI DE VENITURI SI CHELTUIELI": { + "CONTURI DE CHELTUIELI": { + "ALTE CHELTUIELI DE EXPLOATARE": { + "Alte cheltuieli de exploatare": { + "Alte cheltuieli de exploatare": {}, + "Cheltuieli privind activele cedate si alte operatii de capital": {}, + "Despagubiri, amenzi si penalitati": {}, + "Donatii si subventii acordate": {} + }, + "Cheltuieli cu protectia mediului inconjurator": {}, + "Pierderi din creante si debitori diversi": {} + }, + "CHELTUIELI CU ALTE IMPOZITE, TAXE SO VARSAMINTE ASIMILATE": { + "Cheltuieli cu alte impozite, taxe si varsaminte asimilate": {} + }, + "CHELTUIELI CU ALTE SERVICII EXECUTATE DE TERTI": { + "Alte cheltuieli cu serviciile executate de terti": {}, + "Cheltuieli cu colaboratorii": {}, + "Cheltuieli cu deplasari, detasari si transferari": {}, + "Cheltuieli cu serviciile bancare si asimilate": {}, + "Cheltuieli cu transportul de bunuri si personal": {}, + "Cheltuieli de protocol, reclama si publicitate": {}, + "Cheltuieli postale si taxe de telecomunicatii": {}, + "Cheltuieli privind comisioanele si onorariile": {} + }, + "CHELTUIELI CU AMORTIZARILE, PROVIZIOANELE SI AJUSTARILE PENTRU DEPRECIERE SAU PIERDERE DE VALOARE": { + "Cheltuieli de exploatare privind amortizarile, provizioanele si ajustarile pentru depreciere": { + "Cheltuieli de exploatare privind ajustarile pentru deprecierea activelor circulante": {}, + "Cheltuieli de exploatare privind ajustarile pentru deprecierea imobilizarilor": {}, + "Cheltuieli de exploatare privind amortizarea imobilizarilor": {}, + "Cheltuieli de exploatare privind provizioanele": {} + }, + "Cheltuieli financiare privind amortizarile si ajustarile pentru pierdere de valoare": { + "Cheltuieli financiare privind ajustarile pentru pierderea de valoare a activelor circulante": {}, + "Cheltuieli financiare privind ajustarile pentru pierderea de valoare a imobilizarilor financiare": {}, + "Cheltuieli financiare privind amortizarea primelor de rambursare a obligatiunilor": {} + } + }, + "CHELTUIELI CU IMPOZITUL PE PROFIT SI ALTE IMPOZITE": { + "Cheltuieli cu impozitul pe venit si cu alte impozite care nu apar in elementele de mai sus": {}, + "Impozitul pe profit": {} + }, + "CHELTUIELI CU LUCRARIRE SI SERVICIILE EXECUTATE DE TERTI": { + "Cheltuieli cu intretinerile si reparatiile": {}, + "Cheltuieli cu primele de asigurare": {}, + "Cheltuieli cu redeventele, locatiile de gestiune si chiriile": {}, + "Cheltuieli cu studiile si cercetarile": {} + }, + "CHELTUIELI CU PERSONALUL": { + "Cheltuieli cu primele reprezentand participarea personalului la profit": {}, + "Cheltuieli cu renumerarea in instrumente de capitaluri proprii": {}, + "Cheltuieli cu salariile personalului": {}, + "Cheltuieli cu tichetele de masa acordate salariatilor": {}, + "Cheltuieli privind asigurarile si protectia sociala": { + "Alte cheltuieli privind asigurarile si protectia sociala": {}, + "Contributia angajatorului pentru asigurarile sociale de sanatate": {}, + "Contributia unitatii la asigurarile sociale": {}, + "Contributia unitatii la fondul de concedii medicale": {}, + "Contributia unitatii la fondul de garantare": {}, + "Contributia unitatii la primele de asigurare voluntara de sanatate": {}, + "Contributia unitatii la schemele de pensii facultative": {}, + "Contributia unitatii pentru ajutorul de somaj": {} + } + }, + "CHELTUIELI EXTRAORDINARE": { + "Cheltuieli privind calamitatile si alte evenimente extraordinare": {} + }, + "CHELTUIELI FINANCIARE": { + "Alte cheltuieli financiare": {}, + "Cheltuieli din diferente de curs valutar": {}, + "Cheltuieli privind dobanzile": {}, + "Cheltuieli privind investitiile financiare cedate": { + "Cheltuieli privind imobilizarile financiare cedate": {}, + "Pierderi din investitiile pe termen scurt cedate": {} + }, + "Cheltuieli privind sconturile acordate": {}, + "Pierderi din creante legate de participatii": {} + }, + "CHELTUIELI PRIVIND STOCURILE": { + "Cheltuieli cu materialele consumabile": { + "Cheltuieli cu materiale auxiliare": {}, + "Cheltuieli privind alte materiale consumabile": {}, + "Cheltuieli privind combustibilul": {}, + "Cheltuieli privind furajele": {}, + "Cheltuieli privind materialele pentru ambalat": {}, + "Cheltuieli privind piesele de schimb": {}, + "Cheltuieli privind semintele si materialele de plantat": {} + }, + "Cheltuieli cu materiile prime": {}, + "Cheltuieli privind ambalajele": {}, + "Cheltuieli privind animalele si pasarile": {}, + "Cheltuieli privind energia si apa": {}, + "Cheltuieli privind marfurile": {}, + "Cheltuieli privind materialele de natura obiectelor de inventar": {}, + "Cheltuieli privind materialele nestocate": {}, + "Reduceri comerciale primite": {} + } + }, + "CONTURI DE VENITURI": { + "ALTE VENITURI DIN EXPLOATARE": { + "Alte venituri din exploatare": { + "Alte venituri din exploatare": {}, + "Venituri din despagubiri, amenzi si penalitati": {}, + "Venituri din donatii si subventii primite": {}, + "Venituri din subventii pentru investitii": {}, + "Venituri din vanzarea activelor si alte operatii de capital": {} + }, + "Venituri din creante reactivate si debitori diversi": {} + }, + "CIFRA DE AFACERI NETA": { + "Reduceri comerciale acordate": {}, + "Venituri din activitati diverse": {}, + "Venituri din lucrari executate si servicii prestate": {}, + "Venituri din redevente, locatii de gestiune si chirii": {}, + "Venituri din studii si cercetari": {}, + "Venituri din vanzarea marfurilor": {}, + "Venituri din vanzarea produselor finite": {}, + "Venituri din vanzarea produselor reziduale": {}, + "Venituri din vanzarea semifabricatelor": {} + }, + "VENITURI AFERENTE COSTULUI PRODUCTIEI IN CURS DE EXECUTIE": { + "Venituri aferente costurilor serviciilor in curs de executie": {}, + "Venituri aferente costurilor stocurilor de produse": {} + }, + "VENITURI DIN PRODUCTIA DE IMOBILIZARI": { + "Venituri din productia de imobilizari corporale": {}, + "Venituri din productia de imobilizari necorporale": {} + }, + "VENITURI DIN PROVIZIOANE SI AJUSTARI PENTRU DEPRECIERE SAU PIERDERE DE VALOARE ": { + "Venituri din provizioane si ajustari pentru depreciere privind activitatea de exploatare": { + "Venituri din ajustari pentru deprecierea activelor circulante ": {}, + "Venituri din ajustari pentru deprecierea imobilizarilor": {}, + "Venituri din fondul comercial negativ": {}, + "Venituri din provizioane": {} + }, + "Venituri financiare din ajustari pentru pierdere de valoare": { + "Venituri financiare din ajustari pentru pierderea de valoare a activelor circulante": {}, + "Venituri financiare din ajustari pentru pierderea de valoare a imobilizarilor financiare": {} + } + }, + "VENITURI DIN SUBVENTII DE EXPLOATARE": { + "Venituri din subventii de exploatare": { + "Venituri din subventii de exploatare aferente altor venituri": {}, + "Venituri din subventii de exploatare aferente cifrei de afaceri": {}, + "Venituri din subventii de exploatare pentru alte cheltuieli de exploatare": {}, + "Venituri din subventii de exploatare pentru alte cheltuieli externe": {}, + "Venituri din subventii de exploatare pentru asigurari si protectie sociala": {}, + "Venituri din subventii de exploatare pentru dobanda datorata": {}, + "Venituri din subventii de exploatare pentru materii prime si materiale consumabile ": {}, + "Venituri din subventii de exploatare pentru plata personalului": {} + } + }, + "VENITURI EXTRAORDINARE": { + "Venituri din subventii pentru evenimente extraordinare si altele similare": {} + }, + "VENITURI FINANCIARE": { + "Alte venituri financiare": {}, + "Venituri din creante imobilizate": {}, + "Venituri din diferente de curs valutar": {}, + "Venituri din dobanzi": {}, + "Venituri din imobilizari financiare": { + "Venituri din actiuni detinute la entitatile afiliate": {}, + "Venituri din interese de participare": {} + }, + "Venituri din investitii financiare cedate": { + "Castiguri din investitii pe termen scurt cedate": {}, + "Venituri din imobilizari financiare cedate": {} + }, + "Venituri din investitii financiare pe termen scurt": {}, + "Venituri din sconturi obtinute": {} + } + } + } + }, + "CONTURI IN AFARA BILANTULUI": { + "CONTURI DE GESTIUNE": { + "CONTURI DE CALCULATIE": { + "Cheltuieli de desfacere": {}, + "Cheltuieli generale de administratie": {}, + "Cheltuieli indirecte de productie": {}, + "Cheltuielile activitatii de baza": {}, + "Cheltuielile activitatilor auxiliare": {} + }, + "COSTUL PRODUCTIEI": { + "Costul productiei de executie": {}, + "Costul productiei obtinute": {} + }, + "DECONTARI INTERNE": { + "Decontari interne privind cheltuielile": {}, + "Decontari interne privind diferentele de pret": {}, + "Decontari interne privind productia obtinuta": {} + } + }, + "CONTURI SPECIALE": { + "BILANT": { + "Bilant de deschidere": {}, + "Bilant de inchidere": {} + }, + "CONTURI IN AFARA BILANTULUI": { + "Active contingente": {}, + "Alte conturi in afara bilantului": { + "Alte valori in afara bilantului": {}, + "Bunuri publice primite in administrare, concesiune si cu chirie": {}, + "Debitori scosi din activ, urmariti in continuare": {}, + "Efecte scontate neajunse la scadenta": {}, + "Imobilizari corporale luate cu chirie": {}, + "Redevente, locatii de gestiune, chirii si alte datorii asimilate": {}, + "Stocuri de natura obiectelor de inventar date in folosinta": {}, + "Valori materiale primite in pastrare sau custodie": {}, + "Valori materiale primite spre prelucrare sau reparare": {} + }, + "Amortizarea aferenta gradului de neutilizare a mijloacelor fixe": { + "Amortizarea aferenta gradului de neutilizare a mijloacelor fixe ": {} + }, + "Angajamente acordate": { + "Alte angajamente acordate ": {}, + "Giruri si garantii acordate": {} + }, + "Angajamente primite": { + "Alte angajamente primite": {}, + "Giruri si garantii primite": {} + }, + "Certificate de emisii de gaze cu efect de sera": {}, + "Datorii contingente": {}, + "Dobanzi aferente contractelor de leasing si altor contracte asimilate, neajunse la scadenta": { + "Dobanzi de incasat": {}, + "Dobanzi de platit": {} + } + } + } + }, + "name": "PLAN DE CONTURI GENERAL" + } +} \ No newline at end of file diff --git a/erpnext/accounts/doctype/account/chart_of_accounts/sg_sg_chart_template.json b/erpnext/accounts/doctype/account/chart_of_accounts/sg_sg_chart_template.json new file mode 100644 index 0000000000..638655d223 --- /dev/null +++ b/erpnext/accounts/doctype/account/chart_of_accounts/sg_sg_chart_template.json @@ -0,0 +1,223 @@ +{ + "country_code": "sg", + "name": "Singapore Chart of Accounts - Standard", + "tree": { + "Balance Sheet": { + "Assets": { + "Cash and cash equivalents": { + "Cash on hand": { + "account_type": "Cash" + }, + "Client trust account": { + "account_type": "Cash" + }, + "Current": { + "account_type": "Bank" + }, + "Money market": { + "account_type": "Cash" + }, + "Rents held in trust": { + "account_type": "Cash" + }, + "Savings": { + "account_type": "Cash" + }, + "account_type": "Cash" + }, + "Current assets": { + "Allowance for bad debts": {}, + "Development costs": {}, + "Employee cash advances": {}, + "Inventory": {}, + "Investments - other": {}, + "Loans to officers": {}, + "Loans to others": {}, + "Loans to shareholders": {}, + "Other Current Assets": {}, + "Prepaid expenses": {}, + "Retainage": {}, + "Undeposited funds": {} + }, + "Non-current assets": { + "Accumulated amortization of non-current assets": {}, + "Available-for-sale financial assets": {}, + "Deferred tax": {}, + "Goodwill": {}, + "Intangible Assets": {}, + "Investments": {}, + "Lease Buyout": {}, + "Licences": {}, + "Organisational costs": {}, + "Other intangible assets": {}, + "Other non-current assets": {}, + "Prepayments and accrued income": {}, + "Security Deposits": {} + }, + "Property, plant and equipment": { + "Accumulated amortisation": {}, + "Accumulated depletion": {}, + "Accumulated depreciation": {}, + "Buildings": {}, + "Depletable assets": {}, + "Furniture and fixtures": {}, + "Leasehold improvements": {}, + "Machinery and equipment": {}, + "Other Assets": {}, + "Vehicles": {} + }, + "Purchase Tax Receivable": { + "Purchase Tax Account 0% EP": {}, + "Purchase Tax Account 0% ME": {}, + "Purchase Tax Account 0% NR": {}, + "Purchase Tax Account 0% OP": {}, + "Purchase Tax Account 0% ZP": {}, + "Purchase Tax Account 7% BL": {}, + "Purchase Tax Account 7% IM": {}, + "Purchase Tax Account 7% TX-E33": {}, + "Purchase Tax Account 7% TX-N33": {}, + "Purchase Tax Account 7% TX-RE": {}, + "Purchase Tax Account 7% TX7": {}, + "Purchase Tax Account MES": {} + }, + "Trade and other receivable": { + "Other Receivable Account": { + "account_type": "Receivable" + }, + "Trade Receivable Account": { + "account_type": "Receivable" + }, + "account_type": "Receivable" + } + }, + "Liabilities": { + "Current liabilities": { + "Client Trust Accounts - Liabilities": {}, + "Current Tax Liability": {}, + "Current portion of employee benefits obligations": {}, + "Current portion of obligations under finance leases": {}, + "GST Payable": {}, + "Insurance Payable": {}, + "Interest payables": {}, + "Line of Credit": {}, + "Loan Payable": {}, + "Payroll Clearing": {}, + "Payroll liabilities": {}, + "Prepaid Expenses Payable": {}, + "Provision for warranty obligations": {}, + "Rents in trust - Liability": {}, + "Short term borrowings": {} + }, + "Equity": { + "Accumulated Adjustment": {}, + "Opening Balance Equity": {}, + "Ordinary shares": {}, + "Owner's Equity": {}, + "Paid-in capital or surplus": {}, + "Partner's Equity": {}, + "Preferred shares": {}, + "Retained Earnings": {}, + "Share capital": {}, + "Treasury Shares": {} + }, + "Non-current liabilities": { + "Accruals and Deferred Income": {}, + "Bank loans": {}, + "Long term borrowings": {}, + "Long term employee benefit obligations": {}, + "Notes Payable": {}, + "Obligations under finance leases": {}, + "Other non-current liabilities": {}, + "Shareholder Notes Payable": {} + }, + "Sale Tax Payables": { + " Sales Tax Account 0% ES33": {}, + "Sales Tax Account 0% ESN33": {}, + "Sales Tax Account 0% OS": {}, + "Sales Tax Account 0% ZR": {}, + "Sales Tax Account 7% DS": {}, + "Sales Tax Account 7% SR": {} + }, + "Trade and other payables": { + "Other Payable Account": { + "account_type": "Payable" + }, + "Trade Payable Account": { + "account_type": "Payable" + }, + "account_type": "Payable" + } + } + }, + "Profit and Loss": { + "Cost of sales": { + "Cost of Good Sold": { + "Cost of Labour - COS": {}, + "Equipment rental - COS": {}, + "Freight and delivery - COS": {}, + "Other costs of sales - COS": {}, + "Supplies and materials - COS": {} + } + }, + "Income": { + "Other revenue": { + "Dividend revenue": {}, + "Gain/loss on sale of fixed assets or investments": {}, + "Interest earned": {}, + "Other investment revenue": {}, + "Other miscellaneous revenue": {}, + "Tax-exempt interest": {} + }, + "Revenue": { + "Discounts/refunds given": {}, + "Non-profit revenue": {}, + "Other primary revenue": {}, + "Sales of product revenue": {}, + "Service/fee revenue": {}, + "Unapplied cash payment income": {} + } + }, + "Indirect Expenses": { + "Expenses": { + "Administrative expenses": {}, + "Advertising/promotional": {}, + "Auto": {}, + "Bad debts": {}, + "Bank charges": {}, + "Charitable contributions": {}, + "Cost of labour": {}, + "Distribution costs": {}, + "Dues and subscriptions": {}, + "Entertainment": {}, + "Equipment rental": {}, + "Finance costs": {}, + "Insurance": {}, + "Interest paid": {}, + "Legal and professional fees": {}, + "Meals and entertainment": {}, + "Other miscellaneous service cost": {}, + "Payroll expenses": {}, + "Promotional meals": {}, + "Rent or lease of buildings": {}, + "Repair and maintenance": {}, + "Shipping, freight, and delivery": {}, + "Supplies": {}, + "Taxes paid": {}, + "Travel": {}, + "Travel meals": {}, + "Unapplied cash bill payment expense": {}, + "Utilities": {} + }, + "Other Expenses": { + "Amortisation": {}, + "Depreciation": {}, + "Exchange Gain or Loss": {}, + "Other Expense": {}, + "Penalties and settlements": {} + } + } + }, + "name": "Chart of Singapore", + "parent_id": null + } +} \ No newline at end of file diff --git a/erpnext/accounts/doctype/account/chart_of_accounts/si_gd_chart.json b/erpnext/accounts/doctype/account/chart_of_accounts/si_gd_chart.json new file mode 100644 index 0000000000..7674698635 --- /dev/null +++ b/erpnext/accounts/doctype/account/chart_of_accounts/si_gd_chart.json @@ -0,0 +1,1331 @@ +{ + "country_code": "si", + "name": "Kontni na\u010drt za gospodarske dru\u017ebe", + "tree": { + "DOLGORO\u010cNA SREDSTVA": { + "DANA DOLGORO\u010cNA POSOJILA IN TERJATVE ZA NEVPLA\u010cANI VPOKLICANI KAPITAL": { + "DANI DOLGORO\u010cNI DEPOZITI": { + "DANI DOLGORO\u010cNI DEPOZITI": {} + }, + "DOLGORO\u010cNA POSOJILA, DANA DRUGIM, VKLJU\u010cNO Z DOLGORO\u010cNIMI TERJATVAMI IZ FINAN\u010cNEGA NAJEMA": { + "DOLGORO\u010cNA POSOJILA, DANA DRUGIM, VKLJU\u010cNO Z DOLGORO\u010cNIMI TERJATVAMI IZ FINAN\u010cNEGA NAJEMA": {} + }, + "DOLGORO\u010cNA POSOJILA, DANA NA PODLAGI POSOJILNIH POGODB DRU\u017dBAM V SKUPINI, VKLJU\u010cNO Z DOLGORO\u010cNIMI TERJATVAMI IZ FINAN\u010cNEGA NAJEMA": { + "DOLGORO\u010cNA POSOJILA, DANA NA PODLAGI POSOJILNIH POGODB DRU\u017dBAM V SKUPINI, VKLJU\u010cNO Z DOLGORO\u010cNIMI TERJATVAMI IZ FINAN\u010cNEGA NAJEMA": {} + }, + "DOLGORO\u010cNA POSOJILA, DANA NA PODLAGI POSOJILNIH POGODB PRIDRU\u017dENIM DRU\u017dBAM IN SKUPAJ OBVLADOVANIM DRU\u017dBAM, VKLJU\u010cNO Z DOLGORO\u010cNIMI TERJATVAMI IZ FINAN\u010cNEGA NAJEMA": { + "DOLGORO\u010cNA POSOJILA, DANA NA PODLAGI POSOJILNIH POGODB PRIDRU\u017dENIM DRU\u017dBAM IN SKUPAJ OBVLADOVANIM DRU\u017dBAM, VKLJU\u010cNO Z DOLGORO\u010cNIMI TERJATVAMI IZ FINAN\u010cNEGA NAJEMA": {} + }, + "DOLGORO\u010cNA POSOJILA, DANA Z ODKUPOM OBVEZNIC OD DRUGIH": { + "DOLGORO\u010cNA POSOJILA, DANA Z ODKUPOM OBVEZNIC OD DRUGIH": {} + }, + "DOLGORO\u010cNA POSOJILA, DANA Z ODKUPOM OBVEZNIC OD DRU\u017dB V SKUPINI": { + "DOLGORO\u010cNA POSOJILA, DANA Z ODKUPOM OBVEZNIC OD DRU\u017dB V SKUPINI": {} + }, + "DOLGORO\u010cNA POSOJILA, DANA Z ODKUPOM OBVEZNIC OD PRIDRU\u017dENIH DRU\u017dB IN SKUPAJ OBVLADOVANIH DRU\u017dB": { + "DOLGORO\u010cNA POSOJILA, DANA Z ODKUPOM OBVEZNIC OD PRIDRU\u017dENIH DRU\u017dB IN SKUPAJ OBVLADOVANIH DRU\u017dB": {} + }, + "DOLGORO\u010cNE TERJATVE ZA NEVPLA\u010cANI VPOKLICANI KAPITAL": { + "DOLGORO\u010cNE TERJATVE ZA NEVPLA\u010cANI VPOKLICANI KAPITAL": {} + }, + "DRUGA DOLGORO\u010cNO VLO\u017dENA SREDSTVA": { + "DRUGA DOLGORO\u010cNO VLO\u017dENA SREDSTVA": {} + }, + "OSLABITEV VREDNOSTI DANIH DOLGORO\u010cNIH POSOJIL": { + "OSLABITEV VREDNOSTI DANIH DOLGORO\u010cNIH POSOJIL": {} + } + }, + "DOLGORO\u010cNE FINAN\u010cNE NALO\u017dBE, RAZEN POSOJIL": { + "DOLGORO\u010cNE FINAN\u010cNE NALO\u017dBE V DELNICE IN DELE\u017dE DRU\u017dB V SKUPINI, RAZPOREJENE IN IZMERJENE PO NABAVNI VREDNOSTI": { + "DOLGORO\u010cNE FINAN\u010cNE NALO\u017dBE V DELNICE IN DELE\u017dE DRU\u017dB V SKUPINI, RAZPOREJENE IN IZMERJENE PO NABAVNI VREDNOSTI": {} + }, + "DOLGORO\u010cNE FINAN\u010cNE NALO\u017dBE V DELNICE IN DELE\u017dE DRU\u017dB V SKUPINI, RAZPOREJENE IN IZMERJENE PO PO\u0160TENI VREDNOSTI PREK KAPITALA": { + "DOLGORO\u010cNE FINAN\u010cNE NALO\u017dBE V DELNICE IN DELE\u017dE DRU\u017dB V SKUPINI, RAZPOREJENE IN IZMERJENE PO PO\u0160TENI VREDNOSTI PREK KAPITALA": {} + }, + "DOLGORO\u010cNE FINAN\u010cNE NALO\u017dBE V DELNICE IN DELE\u017dE DRU\u017dB V SKUPINI, RAZPOREJENE IN IZMERJENE PO PO\u0160TENI VREDNOSTI PREK POSLOVNEGA IZIDA": { + "DOLGORO\u010cNE FINAN\u010cNE NALO\u017dBE V DELNICE IN DELE\u017dE DRU\u017dB V SKUPINI, RAZPOREJENE IN IZMERJENE PO PO\u0160TENI VREDNOSTI PREK POSLOVNEGA IZIDA": {} + }, + "DOLGORO\u010cNE FINAN\u010cNE NALO\u017dBE V DELNICE IN DELE\u017dE PRIDRU\u017dENIH DRU\u017dB IN SKUPAJ OBVLADOVANIH DRU\u017dB, RAZPOREJENE IN IZMERJENE PO NABAVNI VREDNOSTI": { + "DOLGORO\u010cNE FINAN\u010cNE NALO\u017dBE V DELNICE IN DELE\u017dE PRIDRU\u017dENIH DRU\u017dB IN SKUPAJ OBVLADOVANIH DRU\u017dB, RAZPOREJENE IN IZMERJENE PO NABAVNI VREDNOSTI": {} + }, + "DOLGORO\u010cNE FINAN\u010cNE NALO\u017dBE V DELNICE IN DELE\u017dE PRIDRU\u017dENIH DRU\u017dB IN SKUPAJ OBVLADOVANIH DRU\u017dB, RAZPOREJENE IN IZMERJENE PO PO\u0160TENI VREDNOSTI PREK KAPITALA": { + "DOLGORO\u010cNE FINAN\u010cNE NALO\u017dBE V DELNICE IN DELE\u017dE PRIDRU\u017dENIH DRU\u017dB IN SKUPAJ OBVLADOVANIH DRU\u017dB, RAZPOREJENE IN IZMERJENE PO PO\u0160TENI VREDNOSTI PREK KAPITALA": {} + }, + "DOLGORO\u010cNE FINAN\u010cNE NALO\u017dBE V DELNICE IN DELE\u017dE PRIDRU\u017dENIH DRU\u017dB IN SKUPAJ OBVLADOVANIH DRU\u017dB, RAZPOREJENE IN IZMERJENE PO PO\u0160TENI VREDNOSTI PREK POSLOVNEGA IZIDA": { + "DOLGORO\u010cNE FINAN\u010cNE NALO\u017dBE V DELNICE IN DELE\u017dE PRIDRU\u017dENIH DRU\u017dB IN SKUPAJ OBVLADOVANIH DRU\u017dB, RAZPOREJENE IN IZMERJENE PO PO\u0160TENI VREDNOSTI PREK POSLOVNEGA IZIDA": {} + }, + "DRUGE DOLGORO\u010cNE FINAN\u010cNE NALO\u017dBE, RAZPOREJENE IN IZMERJENE PO NABAVNI VREDNOSTI": { + "DRUGE DOLGORO\u010cNE FINAN\u010cNE NALO\u017dBE, RAZPOREJENE IN IZMERJENE PO NABAVNI VREDNOSTI": {} + }, + "DRUGE DOLGORO\u010cNE FINAN\u010cNE NALO\u017dBE, RAZPOREJENE IN IZMERJENE PO PO\u0160TENI VREDNOSTI PREK KAPITALA": { + "DRUGE DOLGORO\u010cNE FINAN\u010cNE NALO\u017dBE, RAZPOREJENE IN IZMERJENE PO PO\u0160TENI VREDNOSTI PREK KAPITALA": {} + }, + "DRUGE DOLGORO\u010cNE FINAN\u010cNE NALO\u017dBE, RAZPOREJENE IN IZMERJENE PO PO\u0160TENI VREDNOSTI PREK POSLOVNEGA IZIDA": { + "DRUGE DOLGORO\u010cNE FINAN\u010cNE NALO\u017dBE, RAZPOREJENE IN IZMERJENE PO PO\u0160TENI VREDNOSTI PREK POSLOVNEGA IZIDA": {} + }, + "OSLABITEV VREDNOSTI DOLGORO\u010cNIH FINAN\u010cNIH NALO\u017dB": { + "OSLABITEV VREDNOSTI DOLGORO\u010cNIH FINAN\u010cNIH NALO\u017dB": {} + } + }, + "DOLGORO\u010cNE POSLOVNE TERJATVE": { + "DANE DOLGORO\u010cNE VAR\u0160\u010cINE": { + "DANE DOLGORO\u010cNE VAR\u0160\u010cINE": {} + }, + "DANI DOLGORO\u010cNI POTRO\u0160NI\u0160KI KREDITI": { + "DANI DOLGORO\u010cNI POTRO\u0160NI\u0160KI KREDITI": {} + }, + "DANI DOLGORO\u010cNI PREDUJMI": { + "DANI DOLGORO\u010cNI PREDUJMI": {} + }, + "DOLGORO\u010cNI BLAGOVNI KREDITI, DANI V DR\u017dAVI": { + "DOLGORO\u010cNI BLAGOVNI KREDITI, DANI V DR\u017dAVI": {} + }, + "DOLGORO\u010cNI BLAGOVNI KREDITI, DANI V TUJINI": { + "DOLGORO\u010cNI BLAGOVNI KREDITI, DANI V TUJINI": {} + }, + "DRUGE DOLGORO\u010cNE POSLOVNE TERJATVE": { + "DRUGE DOLGORO\u010cNE POSLOVNE TERJATVE": {} + }, + "OSLABITEV VREDNOSTI DOLGORO\u010cNIH POSLOVNIH TERJATEV": { + "OSLABITEV VREDNOSTI DOLGORO\u010cNIH POSLOVNIH TERJATEV": {} + } + }, + "NALO\u017dBENE NEPREMI\u010cNINE": { + "NALO\u017dBENE NEPREMI\u010cNINE, VREDNOTENE PO MODELU NABAVNE VREDNOSTI": { + "NALO\u017dBENE NEPREMI\u010cNINE, VREDNOTENE PO MODELU NABAVNE VREDNOSTI": {} + }, + "NALO\u017dBENE NEPREMI\u010cNINE, VREDNOTENE PO MODELU PO\u0160TENE VREDNOSTI": { + "NALO\u017dBENE NEPREMI\u010cNINE, VREDNOTENE PO MODELU PO\u0160TENE VREDNOSTI": {} + }, + "OSLABITEV VREDNOSTI NALO\u017dBENIH NEPREMI\u010cNIN": { + "OSLABITEV VREDNOSTI NALO\u017dBENIH NEPREMI\u010cNIN": {} + }, + "POPRAVEK VREDNOSTI NALO\u017dBENIH NEPREMI\u010cNIN ZARADI AMORTIZIRANJA": { + "POPRAVEK VREDNOSTI NALO\u017dBENIH NEPREMI\u010cNIN ZARADI AMORTIZIRANJA": {} + } + }, + "NEOPREDMETENA SREDSTVA IN DOLGORO\u010cNE AKTIVNE \u010cASOVNE RAZMEJITVE": { + "DOBRO IME": { + "DOBRO IME": {} + }, + "DOLGORO\u010cNE AKTIVNE \u010cASOVNE RAZMEJITVE": { + "DOLGORO\u010cNE AKTIVNE \u010cASOVNE RAZMEJITVE": {} + }, + "DRUGA NEOPREDMETENA SREDSTVA (TUDI EMISIJSKI KUPONI)": { + "DRUGA NEOPREDMETENA SREDSTVA (TUDI EMISIJSKI KUPONI)": {} + }, + "ODLO\u017dENI STRO\u0160KI RAZVIJANJA": { + "ODLO\u017dENI STRO\u0160KI RAZVIJANJA": {} + }, + "OSLABITEV VREDNOSTI NEOPREDMETENIH SREDSTEV": { + "OSLABITEV VREDNOSTI NEOPREDMETENIH SREDSTEV": {} + }, + "POPRAVEK VREDNOSTI NEOPREDMETENIH SREDSTEV ZARADI AMORTIZIRANJA": { + "POPRAVEK VREDNOSTI NEOPREDMETENIH SREDSTEV ZARADI AMORTIZIRANJA": {} + }, + "PREMO\u017dENJSKE PRAVICE": { + "PREMO\u017dENJSKE PRAVICE": {} + } + }, + "NEPREMI\u010cNINE": { + "NEPREMI\u010cNINE V GRADNJI OZIROMA IZDELAVI": { + "NEPREMI\u010cNINE V GRADNJI OZIROMA IZDELAVI": {} + }, + "ZEMLJI\u0160\u010cA, VREDNOTENA PO MODELU NABAVNE VREDNOSTI": { + "ZEMLJI\u0160\u010cA, VREDNOTENA PO MODELU NABAVNE VREDNOSTI": {} + }, + "ZEMLJI\u0160\u010cA, VREDNOTENA PO MODELU PREVREDNOTENJA": { + "ZEMLJI\u0160\u010cA, VREDNOTENA PO MODELU PREVREDNOTENJA": {} + }, + "ZGRADBE, VREDNOTENE PO MODELU NABAVNE VREDNOSTI": { + "ZGRADBE, VREDNOTENE PO MODELU NABAVNE VREDNOSTI": {} + }, + "ZGRADBE, VREDNOTENE PO MODELU PREVREDNOTENJA": { + "ZGRADBE, VREDNOTENE PO MODELU PREVREDNOTENJA": {} + } + }, + "OPREMA IN DRUGA OPREDMETENA OSNOVNA SREDSTVA": { + "BIOLO\u0160KA SREDSTVA": { + "BIOLO\u0160KA SREDSTVA": {} + }, + "DROBNI INVENTAR": { + "DROBNI INVENTAR": {} + }, + "DRUGA OPREDMETENA OSNOVNA SREDSTVA": { + "DRUGA OPREDMETENA OSNOVNA SREDSTVA": {} + }, + "OPREMA IN DRUGA OPREDMETENA OSNOVNA SREDSTVA V GRADNJI OZIROMA IZDELAVI": { + "OPREMA IN DRUGA OPREDMETENA OSNOVNA SREDSTVA V GRADNJI OZIROMA IZDELAVI": {} + }, + "OPREMA IN NADOMESTNI DELI, VREDNOTENI PO MODELU NABAVNE VREDNOSTI": { + "OPREMA IN NADOMESTNI DELI, VREDNOTENI PO MODELU NABAVNE VREDNOSTI": {} + }, + "OPREMA IN NADOMESTNI DELI, VREDNOTENI PO MODELU PREVREDNOTENJA": { + "OPREMA IN NADOMESTNI DELI, VREDNOTENI PO MODELU PREVREDNOTENJA": {} + }, + "VLAGANJA V OPREDMETENA OSNOVNA SREDSTVA V TUJI LASTI": { + "VLAGANJA V OPREDMETENA OSNOVNA SREDSTVA V TUJI LASTI": {} + } + }, + "POPRAVEK IN OSLABITEV VREDNOSTI NEPREMI\u010cNIN": { + "OSLABITEV VREDNOSTI ZEMLJI\u0160\u010c": { + "OSLABITEV VREDNOSTI ZEMLJI\u0160\u010c": {} + }, + "OSLABITEV VREDNOSTI ZGRADB": { + "OSLABITEV VREDNOSTI ZGRADB": {} + }, + "POPRAVEK VREDNOSTI ZEMLJI\u0160\u010c ZARADI AMORTIZIRANJA (KAMNOLOMI, ODLAGALI\u0160\u010cA ODPADKOV)": { + "POPRAVEK VREDNOSTI ZEMLJI\u0160\u010c ZARADI AMORTIZIRANJA (KAMNOLOMI, ODLAGALI\u0160\u010cA ODPADKOV)": {} + }, + "POPRAVEK VREDNOSTI ZGRADB ZARADI AMORTIZIRANJA": { + "POPRAVEK VREDNOSTI ZGRADB ZARADI AMORTIZIRANJA": {} + } + }, + "POPRAVEK IN OSLABITEV VREDNOSTI OPREME IN DRUGIH OPREDMETENIH OSNOVNIH SREDSTEV": { + "OSLABITEV VREDNOSTI DRUGIH OPREDMETENIH OSNOVNIH SREDSTEV": { + "OSLABITEV VREDNOSTI DRUGIH OPREDMETENIH OSNOVNIH SREDSTEV": {} + }, + "OSLABITEV VREDNOSTI OPREME IN NADOMESTNIH DELOV": { + "OSLABITEV VREDNOSTI OPREME IN NADOMESTNIH DELOV": {} + }, + "POPRAVEK VREDNOSTI BIOLO\u0160KIH SREDSTEV": { + "POPRAVEK VREDNOSTI BIOLO\u0160KIH SREDSTEV": {} + }, + "POPRAVEK VREDNOSTI DROBNEGA INVENTARJA ZARADI AMORTIZIRANJA": { + "POPRAVEK VREDNOSTI DROBNEGA INVENTARJA ZARADI AMORTIZIRANJA": {} + }, + "POPRAVEK VREDNOSTI DRUGIH OPREDMETENIH OSNOVNIH SREDSTEV ZARADI AMORTIZIRANJA": { + "POPRAVEK VREDNOSTI DRUGIH OPREDMETENIH OSNOVNIH SREDSTEV ZARADI AMORTIZIRANJA": {} + }, + "POPRAVEK VREDNOSTI OPREME IN NADOMESTNIH DELOV ZARADI AMORTIZIRANJA": { + "POPRAVEK VREDNOSTI OPREME IN NADOMESTNIH DELOV ZARADI AMORTIZIRANJA": {} + }, + "POPRAVEK VREDNOSTI VLAGANJ V OPREDMETENA OSNOVNA SREDSTVA V TUJI LASTI": { + "POPRAVEK VREDNOSTI VLAGANJ V OPREDMETENA OSNOVNA SREDSTVA V TUJI LASTI": {} + } + }, + "TERJATVE ZA ODLO\u017dENI DAVEK": { + "TERJATVE ZA ODLO\u017dENI DAVEK IZ DAV\u010cNIH DOBROPISOV, PRENESENIH V NASLEDNJA DAV\u010cNA OBDOBJA": { + "TERJATVE ZA ODLO\u017dENI DAVEK IZ DAV\u010cNIH DOBROPISOV, PRENESENIH V NASLEDNJA DAV\u010cNA OBDOBJA": {} + }, + "TERJATVE ZA ODLO\u017dENI DAVEK IZ NEIZRABLJENIH DAV\u010cNIH IZGUB, PRENESENIH V NASLEDNJA DAV\u010cNA OBDOBJA": { + "TERJATVE ZA ODLO\u017dENI DAVEK IZ NEIZRABLJENIH DAV\u010cNIH IZGUB, PRENESENIH V NASLEDNJA DAV\u010cNA OBDOBJA": {} + }, + "TERJATVE ZA ODLO\u017dENI DAVEK IZ ODBITNIH ZA\u010cASNIH RAZLIK": { + "TERJATVE ZA ODLO\u017dENI DAVEK IZ ODBITNIH ZA\u010cASNIH RAZLIK": {} + } + } + }, + "KAPITAL, DOLGORO\u010cNE OBVEZNOSTI (DOLGOVI) IN DOLGORO\u010cNE REZERVACIJE": { + "DOLGORO\u010cNE FINAN\u010cNE OBVEZNOSTI": { + "DOLGORO\u010cNA POSOJILA, DOBLJENA PRI BANKAH IN DRU\u017dBAH V DR\u017dAVI": { + "DOLGORO\u010cNA POSOJILA, DOBLJENA PRI BANKAH IN DRU\u017dBAH V DR\u017dAVI": {} + }, + "DOLGORO\u010cNA POSOJILA, DOBLJENA PRI BANKAH IN DRU\u017dBAH V TUJINI": { + "DOLGORO\u010cNA POSOJILA, DOBLJENA PRI BANKAH IN DRU\u017dBAH V TUJINI": {} + }, + "DOLGORO\u010cNA POSOJILA, DOBLJENA PRI DRU\u017dBAH V SKUPINI": { + "DOLGORO\u010cNA POSOJILA, DOBLJENA PRI DRU\u017dBAH V SKUPINI": {} + }, + "DOLGORO\u010cNA POSOJILA, DOBLJENA PRI PRIDRU\u017dENIH DRU\u017dBAH": { + "DOLGORO\u010cNA POSOJILA, DOBLJENA PRI PRIDRU\u017dENIH DRU\u017dBAH": {} + }, + "DOLGORO\u010cNE FINAN\u010cNE OBVEZNOSTI DO FIZI\u010cNIH OSEB": { + "DOLGORO\u010cNE FINAN\u010cNE OBVEZNOSTI DO FIZI\u010cNIH OSEB": {} + }, + "DOLGORO\u010cNE FINAN\u010cNE OBVEZNOSTI V ZVEZI Z OBVEZNICAMI": { + "DOLGORO\u010cNE FINAN\u010cNE OBVEZNOSTI V ZVEZI Z OBVEZNICAMI": {} + }, + "DOLGORO\u010cNI DOLGOVI IZ FINAN\u010cNEGA NAJEMA": { + "DOLGORO\u010cNI DOLGOVI IZ FINAN\u010cNEGA NAJEMA": {} + }, + "DRUGE DOLGORO\u010cNE FINAN\u010cNE OBVEZNOSTI": { + "DRUGE DOLGORO\u010cNE FINAN\u010cNE OBVEZNOSTI": {} + } + }, + "DOLGORO\u010cNE POSLOVNE OBVEZNOSTI": { + "DOLGORO\u010cNE MENI\u010cNE OBVEZNOSTI": { + "DOLGORO\u010cNE MENI\u010cNE OBVEZNOSTI": {} + }, + "DOLGORO\u010cNI DOBLJENI PREDUJMI IN VAR\u0160\u010cINE": { + "DOLGORO\u010cNI DOBLJENI PREDUJMI IN VAR\u0160\u010cINE": {} + }, + "DOLGORO\u010cNI KREDITI, DOBLJENI NA PODLAGI KREDITNIH POGODB OD DRU\u017dB V SKUPINI": { + "DOLGORO\u010cNI KREDITI, DOBLJENI NA PODLAGI KREDITNIH POGODB OD DRU\u017dB V SKUPINI": {} + }, + "DOLGORO\u010cNI KREDITI, DOBLJENI NA PODLAGI KREDITNIH POGODB OD PRIDRU\u017dENIH DRU\u017dB IN SKUPAJ OBVLADOVANIH DRU\u017dB": { + "DOLGORO\u010cNI KREDITI, DOBLJENI NA PODLAGI KREDITNIH POGODB OD PRIDRU\u017dENIH DRU\u017dB IN SKUPAJ OBVLADOVANIH DRU\u017dB": {} + }, + "DOLGORO\u010cNI KREDITI, DOBLJENI OD DRUGIH DOMA\u010cIH DOBAVITELJEV": { + "DOLGORO\u010cNI KREDITI, DOBLJENI OD DRUGIH DOMA\u010cIH DOBAVITELJEV": {} + }, + "DOLGORO\u010cNI KREDITI, DOBLJENI OD DRUGIH TUJIH DOBAVITELJEV": { + "DOLGORO\u010cNI KREDITI, DOBLJENI OD DRUGIH TUJIH DOBAVITELJEV": {} + }, + "DRUGE DOLGORO\u010cNE POSLOVNE OBVEZNOSTI": { + "DRUGE DOLGORO\u010cNE POSLOVNE OBVEZNOSTI": {} + }, + "OBVEZNOSTI ZA ODLO\u017dENI DAVEK": { + "OBVEZNOSTI ZA ODLO\u017dENI DAVEK": {} + } + }, + "KAPITALSKE REZERVE": { + "DRUGA VPLA\u010cILA KAPITALA NA PODLAGI STATUTA": { + "DRUGA VPLA\u010cILA KAPITALA NA PODLAGI STATUTA": {} + }, + "SPLO\u0160NI PREVREDNOTOVALNI POPRAVEK KAPITALA": { + "SPLO\u0160NI PREVREDNOTOVALNI POPRAVEK KAPITALA": {} + }, + "VPLA\u010cILA NAD KNJIGOVODSKO VREDNOSTJO PRI ODTUJITVI ZA\u010cASNO ODKUPLJENIH LASTNIH DELNIC OZIROMA DELE\u017dEV": { + "VPLA\u010cILA NAD KNJIGOVODSKO VREDNOSTJO PRI ODTUJITVI ZA\u010cASNO ODKUPLJENIH LASTNIH DELNIC OZIROMA DELE\u017dEV": {} + }, + "VPLA\u010cILA NAD NAJMANJ\u0160IM EMISIJSKIM ZNESKOM KAPITALA, PRIDOBLJENA Z IZDAJO ZAMENLJIVIH OBVEZNIC IN OBVEZNIC Z DELNI\u0160KO NAKUPNO OPCIJO": { + "VPLA\u010cILA NAD NAJMANJ\u0160IM EMISIJSKIM ZNESKOM KAPITALA, PRIDOBLJENA Z IZDAJO ZAMENLJIVIH OBVEZNIC IN OBVEZNIC Z DELNI\u0160KO NAKUPNO OPCIJO": {} + }, + "VPLA\u010cILA NAD NAJMANJ\u0160IMI EMISIJSKIMI ZNESKI DELNIC OZIROMA DELE\u017dEV (VPLA\u010cANI PRESE\u017dEK KAPITALA)": { + "VPLA\u010cILA NAD NAJMANJ\u0160IMI EMISIJSKIMI ZNESKI DELNIC OZIROMA DELE\u017dEV (VPLA\u010cANI PRESE\u017dEK KAPITALA)": {} + }, + "VPLA\u010cILA ZA PRIDOBITEV DODATNIH PRAVIC IZ DELNIC OZIROMA DELE\u017dEV": { + "VPLA\u010cILA ZA PRIDOBITEV DODATNIH PRAVIC IZ DELNIC OZIROMA DELE\u017dEV": {} + }, + "ZNESKI IZ POENOSTAVLJENEGA ZMANJ\u0160ANJA OSNOVNEGA KAPITALA IN ZNESKI ZMANJ\u0160ANJA OSNOVNEGA KAPITALA Z UMIKOM DELNIC OZIROMA DELE\u017dEV": { + "ZNESKI IZ POENOSTAVLJENEGA ZMANJ\u0160ANJA OSNOVNEGA KAPITALA IN ZNESKI ZMANJ\u0160ANJA OSNOVNEGA KAPITALA Z UMIKOM DELNIC OZIROMA DELE\u017dEV": {} + }, + "ZNESKI IZ U\u010cINKOV POTRJENE PRISILNE PORAVNAVE": { + "ZNESKI IZ U\u010cINKOV POTRJENE PRISILNE PORAVNAVE": {} + } + }, + "PRESE\u017dEK IZ PREVREDNOTENJA": { + "POPRAVEK VREDNOSTI PRESE\u017dKOV IZ PREVREDNOTENJA ZA ODLO\u017dENI DAVEK": { + "POPRAVEK VREDNOSTI PRESE\u017dKOV IZ PREVREDNOTENJA ZA ODLO\u017dENI DAVEK": {} + }, + "PRESE\u017dEK IZ PREVREDNOTENJA DOLGORO\u010cNIH FINAN\u010cNIH NALO\u017dB": { + "PRESE\u017dEK IZ PREVREDNOTENJA DOLGORO\u010cNIH FINAN\u010cNIH NALO\u017dB": {} + }, + "PRESE\u017dEK IZ PREVREDNOTENJA KRATKORO\u010cNIH FINAN\u010cNIH NALO\u017dB": { + "PRESE\u017dEK IZ PREVREDNOTENJA KRATKORO\u010cNIH FINAN\u010cNIH NALO\u017dB": {} + }, + "PRESE\u017dEK IZ PREVREDNOTENJA NEOPREDMETENIH SREDSTEV": { + "PRESE\u017dEK IZ PREVREDNOTENJA NEOPREDMETENIH SREDSTEV": {} + }, + "PRESE\u017dEK IZ PREVREDNOTENJA OPREME": { + "PRESE\u017dEK IZ PREVREDNOTENJA OPREME": {} + }, + "PRESE\u017dEK IZ PREVREDNOTENJA ZEMLJI\u0160\u010c": { + "PRESE\u017dEK IZ PREVREDNOTENJA ZEMLJI\u0160\u010c": {} + }, + "PRESE\u017dEK IZ PREVREDNOTENJA ZGRADB": { + "PRESE\u017dEK IZ PREVREDNOTENJA ZGRADB": {} + } + }, + "REZERVACIJE IN DOLGORO\u010cNE PASIVNE \u010cASOVNE RAZMEJITVE": { + "DRUGE DOLGORO\u010cNE PASIVNE \u010cASOVNE RAZMEJITVE": { + "DRUGE DOLGORO\u010cNE PASIVNE \u010cASOVNE RAZMEJITVE": {} + }, + "DRUGE REZERVACIJE IZ NASLOVA DOLGORO\u010cNO VNAPREJ VRA\u010cUNANIH STRO\u0160KOV": { + "DRUGE REZERVACIJE IZ NASLOVA DOLGORO\u010cNO VNAPREJ VRA\u010cUNANIH STRO\u0160KOV": {} + }, + "PREJETE DONACIJE": { + "PREJETE DONACIJE": {} + }, + "PREJETE DR\u017dAVNE PODPORE": { + "PREJETE DR\u017dAVNE PODPORE": {} + }, + "REZERVACIJE ZA DANA JAMSTVA": { + "REZERVACIJE ZA DANA JAMSTVA": {} + }, + "REZERVACIJE ZA KO\u010cLJIVE POGODBE": { + "REZERVACIJE ZA KO\u010cLJIVE POGODBE": {} + }, + "REZERVACIJE ZA POKOJNINE, JUBILEJNE NAGRADE IN ODPRAVNINE OB UPOKOJITVI": { + "REZERVACIJE ZA POKOJNINE, JUBILEJNE NAGRADE IN ODPRAVNINE OB UPOKOJITVI": {} + }, + "REZERVACIJE ZA POKRIVANJE PRIHODNJIH STRO\u0160KOV OZIROMA ODHODKOV ZARADI RAZGRADNJE IN PONOVNE VZPOSTAVITVE PRVOTNEGA STANJA TER DRUGE PODOBNE REZERVACIJE": { + "REZERVACIJE ZA POKRIVANJE PRIHODNJIH STRO\u0160KOV OZIROMA ODHODKOV ZARADI RAZGRADNJE IN PONOVNE VZPOSTAVITVE PRVOTNEGA STANJA TER DRUGE PODOBNE REZERVACIJE": {} + }, + "REZERVACIJE ZA STRO\u0160KE REORGANIZACIJE PODJETJA": { + "REZERVACIJE ZA STRO\u0160KE REORGANIZACIJE PODJETJA": {} + } + }, + "REZERVE IZ DOBI\u010cKA": { + "DRUGE REZERVE IZ DOBI\u010cKA": { + "DRUGE REZERVE IZ DOBI\u010cKA": {} + }, + "PRIDOBLJENE LASTNE DELNICE OZIROMA LASTNI POSLOVNI DELE\u017dI (ODBITNA POSTAVKA)": { + "PRIDOBLJENE LASTNE DELNICE OZIROMA LASTNI POSLOVNI DELE\u017dI (ODBITNA POSTAVKA)": {} + }, + "REZERVE ZA LASTNE DELNICE OZIROMA LASTNE POSLOVNE DELE\u017dE": { + "REZERVE ZA LASTNE DELNICE OZIROMA LASTNE POSLOVNE DELE\u017dE": {} + }, + "STATUTARNE REZERVE": { + "STATUTARNE REZERVE": {} + }, + "ZAKONSKE REZERVE": { + "ZAKONSKE REZERVE": {} + } + }, + "VPOKLICANI KAPITAL": { + "NEVPOKLICANI KAPITAL (ODBITNA POSTAVKA)": { + "NEVPOKLICANI KAPITAL (ODBITNA POSTAVKA)": {} + }, + "OSNOVNI DELNI\u0160KI KAPITAL - NAVADNE DELNICE": { + "OSNOVNI DELNI\u0160KI KAPITAL - NAVADNE DELNICE": {} + }, + "OSNOVNI DELNI\u0160KI KAPITAL - PREDNOSTNE DELNICE": { + "OSNOVNI DELNI\u0160KI KAPITAL - PREDNOSTNE DELNICE": {} + }, + "OSNOVNI KAPITAL - KAPITALSKA VLOGA": { + "OSNOVNI KAPITAL - KAPITALSKA VLOGA": {} + }, + "OSNOVNI KAPITAL - KAPITALSKI DELE\u017dI": { + "OSNOVNI KAPITAL - KAPITALSKI DELE\u017dI": {} + } + }, + "ZUNAJBILAN\u010cNI KONTI": { + "BLAGO, PREJETO V KOMISIJSKO IN KONSIGNACIJSKO PRODAJO": { + "BLAGO, PREJETO V KOMISIJSKO IN KONSIGNACIJSKO PRODAJO": {} + }, + "DOL\u017dNIKI, KI SO ZAVAROVALI PLA\u010cILA Z MENICAMI IN DRUGIMI VREDNOSTNIMI PAPIRJI": { + "DOL\u017dNIKI, KI SO ZAVAROVALI PLA\u010cILA Z MENICAMI IN DRUGIMI VREDNOSTNIMI PAPIRJI": {} + }, + "DRUGI AKTIVNI ZUNAJBILAN\u010cNI KONTI": { + "DRUGI AKTIVNI ZUNAJBILAN\u010cNI KONTI": {} + }, + "DRUGI PASIVNI ZUNAJBILAN\u010cNI KONTI": { + "DRUGI PASIVNI ZUNAJBILAN\u010cNI KONTI": {} + }, + "LASTNIKI NAJETIH, IZPOSOJENIH IN ZAKUPLJENIH SREDSTEV": { + "LASTNIKI NAJETIH, IZPOSOJENIH IN ZAKUPLJENIH SREDSTEV": {} + }, + "MENICE IN DRUGI VREDNOSTNI PAPIRJI, PREJETI ZA ZAVAROVANJE PLA\u010cIL": { + "MENICE IN DRUGI VREDNOSTNI PAPIRJI, PREJETI ZA ZAVAROVANJE PLA\u010cIL": {} + }, + "NAJETA, IZPOSOJENA IN ZAKUPLJENA (TUJA) SREDSTVA": { + "NAJETA, IZPOSOJENA IN ZAKUPLJENA (TUJA) SREDSTVA": {} + }, + "NOMINALNA VREDNOST VREDNOTNIC, IZDANIH ZA OBRA\u010cUNAVANJE ZNOTRAJ PRAVNE OSEBE": { + "NOMINALNA VREDNOST VREDNOTNIC, IZDANIH ZA OBRA\u010cUNAVANJE ZNOTRAJ PRAVNE OSEBE": {} + }, + "OBVEZNOSTI IZ BLAGA, PREJETEGA V KOMISIJSKO IN KONSIGNACIJSKO PRODAJO": { + "OBVEZNOSTI IZ BLAGA, PREJETEGA V KOMISIJSKO IN KONSIGNACIJSKO PRODAJO": {} + }, + "VREDNOTNICE, IZDANE ZA OBRA\u010cUNAVANJE ZNOTRAJ PRAVNE OSEBE": { + "VREDNOTNICE, IZDANE ZA OBRA\u010cUNAVANJE ZNOTRAJ PRAVNE OSEBE": {} + } + }, + "\u010cISTI DOBI\u010cEK ALI \u010cISTA IZGUBA": { + "NEUPORABLJENI DEL \u010cISTEGA DOBI\u010cKA POSLOVNEGA LETA": { + "NEUPORABLJENI DEL \u010cISTEGA DOBI\u010cKA POSLOVNEGA LETA": {} + }, + "PRENESENA \u010cISTA IZGUBA IZ PREJ\u0160NJIH LET": { + "PRENESENA \u010cISTA IZGUBA IZ PREJ\u0160NJIH LET": {} + }, + "PRENESENI \u010cISTI DOBI\u010cEK IZ PREJ\u0160NJIH LET": { + "PRENESENI \u010cISTI DOBI\u010cEK IZ PREJ\u0160NJIH LET": {} + }, + "PRENOS IZ PRESE\u017dKA IZ PREVREDNOTENJA": { + "PRENOS IZ PRESE\u017dKA IZ PREVREDNOTENJA": {} + }, + "\u010cISTA IZGUBA POSLOVNEGA LETA": { + "\u010cISTA IZGUBA POSLOVNEGA LETA": {} + } + } + }, + "KRATKORO\u010cNA SREDSTVA, RAZEN ZALOG, IN KRATKORO\u010cNE AKTIVNE \u010cASOVNE RAZMEJITVE": { + "DANI KRATKORO\u010cNI PREDUJMI IN VAR\u0160\u010cINE": { + "DANE KRATKORO\u010cNE VAR\u0160\u010cINE": { + "DANE KRATKORO\u010cNE VAR\u0160\u010cINE": {} + }, + "DRUGI DANI KRATKORO\u010cNI PREDUJMI IN PREPLA\u010cILA": { + "DRUGI DANI KRATKORO\u010cNI PREDUJMI IN PREPLA\u010cILA": { + "account_type": "Receivable" + }, + "account_type": "Receivable" + }, + "KRATKORO\u010cNI PREDUJMI, DANI ZA NEOPREDMETENA SREDSTVA": { + "KRATKORO\u010cNI PREDUJMI, DANI ZA NEOPREDMETENA SREDSTVA": {} + }, + "KRATKORO\u010cNI PREDUJMI, DANI ZA OPREDMETENA OSNOVNA SREDSTVA": { + "KRATKORO\u010cNI PREDUJMI, DANI ZA OPREDMETENA OSNOVNA SREDSTVA": {} + }, + "KRATKORO\u010cNI PREDUJMI, DANI ZA ZALOGE MATERIALA IN BLAGA TER \u0160E NE OPRAVLJENE STORITVE": { + "KRATKORO\u010cNI PREDUJMI, DANI ZA ZALOGE MATERIALA IN BLAGA TER \u0160E NE OPRAVLJENE STORITVE": {} + }, + "OSLABITEV VREDNOSTI DANIH KRATKORO\u010cNIH PREDUJMOV IN VAR\u0160\u010cIN": { + "OSLABITEV VREDNOSTI DANIH KRATKORO\u010cNIH PREDUJMOV IN VAR\u0160\u010cIN": {} + } + }, + "DENARNA SREDSTVA V BLAGAJNI IN TAKOJ UDENARLJIVI VREDNOSTNI PAPIRJI": { + "DENAR NA POTI": { + "DENAR NA POTI": {} + }, + "DENARNA SREDSTVA V BLAGAJNI, RAZEN DEVIZNIH SREDSTEV": { + "DENARNA SREDSTVA V BLAGAJNI, RAZEN DEVIZNIH SREDSTEV": {} + }, + "DEVIZNA SREDSTVA V BLAGAJNI": { + "DEVIZNA SREDSTVA V BLAGAJNI": {} + }, + "IZDANI \u010cEKI (ODBITNA POSTAVKA)": { + "IZDANI \u010cEKI (ODBITNA POSTAVKA)": {} + }, + "NETVEGANI TAKOJ UDENARLJIVI DOL\u017dNI\u0160KI VREDNOSTNI PAPIRJI": { + "NETVEGANI TAKOJ UDENARLJIVI DOL\u017dNI\u0160KI VREDNOSTNI PAPIRJI": {} + }, + "PREJETI \u010cEKI": { + "PREJETI \u010cEKI": {} + } + }, + "DOBROIMETJE PRI BANKAH IN DRUGIH FINAN\u010cNIH IN\u0160TITUCIJAH": { + "DENARNA SREDSTVA NA POSEBNIH RA\u010cUNIH OZIROMA ZA POSEBNE NAMENE": { + "DENARNA SREDSTVA NA POSEBNIH RA\u010cUNIH OZIROMA ZA POSEBNE NAMENE": {} + }, + "DENARNA SREDSTVA NA RA\u010cUNIH, RAZEN DEVIZNIH": { + "DENARNA SREDSTVA NA RA\u010cUNIH, RAZEN DEVIZNIH": {} + }, + "DEVIZNA SREDSTVA NA RA\u010cUNIH": { + "DEVIZNA SREDSTVA NA RA\u010cUNIH": {} + }, + "KRATKORO\u010cNI DEPOZITI OZIROMA DEPOZITI NA ODPOKLIC, RAZEN DEVIZNIH": { + "KRATKORO\u010cNI DEPOZITI OZIROMA DEPOZITI NA ODPOKLIC, RAZEN DEVIZNIH": {} + }, + "KRATKORO\u010cNI DEVIZNI DEPOZITI OZIROMA DEVIZNI DEPOZITI NA ODPOKLIC": { + "KRATKORO\u010cNI DEVIZNI DEPOZITI OZIROMA DEVIZNI DEPOZITI NA ODPOKLIC": {} + } + }, + "DRUGE KRATKORO\u010cNE TERJATVE": { + "DRUGE KRATKORO\u010cNE TERJATVE DO DR\u017dAVNIH IN DRUGIH IN\u0160TITUCIJ": { + "DRUGE KRATKORO\u010cNE TERJATVE DO DR\u017dAVNIH IN DRUGIH IN\u0160TITUCIJ": {} + }, + "KRATKORO\u010cNE TERJATVE ZA DAVEK OD DOHODKOV PRAVNIH OSEB, VKLJU\u010cNO Z DAVKOM, PLA\u010cANIM V TUJINI": { + "KRATKORO\u010cNE TERJATVE ZA DAVEK OD DOHODKOV PRAVNIH OSEB, VKLJU\u010cNO Z DAVKOM, PLA\u010cANIM V TUJINI": {} + }, + "KRATKORO\u010cNE TERJATVE ZA DDV, PLA\u010cAN V TUJINI": { + "KRATKORO\u010cNE TERJATVE ZA DDV, PLA\u010cAN V TUJINI": {} + }, + "KRATKORO\u010cNE TERJATVE ZA DDV, VRNJEN TUJCEM": { + "KRATKORO\u010cNE TERJATVE ZA DDV, VRNJEN TUJCEM": {} + }, + "KRATKORO\u010cNE TERJATVE ZA ODBITNI DDV": { + "KRATKORO\u010cNE TERJATVE ZA NEODBITNI DDV": {}, + "KRATKORO\u010cNE TERJATVE ZA ODBITNI DDV 20%": {}, + "KRATKORO\u010cNE TERJATVE ZA ODBITNI DDV 20% IZVEN EU": {}, + "KRATKORO\u010cNE TERJATVE ZA ODBITNI DDV 20% UVOZ": {}, + "KRATKORO\u010cNE TERJATVE ZA ODBITNI DDV 20% V EU": {}, + "KRATKORO\u010cNE TERJATVE ZA ODBITNI DDV 8,5%": {}, + "KRATKORO\u010cNE TERJATVE ZA ODBITNI DDV 8,5% IZVEN EU": {}, + "KRATKORO\u010cNE TERJATVE ZA ODBITNI DDV 8,5% UVOZ": {}, + "KRATKORO\u010cNE TERJATVE ZA ODBITNI DDV 8,5% V EU": {} + }, + "OSLABITEV VREDNOSTI DRUGIH KRATKORO\u010cNIH TERJATEV": { + "OSLABITEV VREDNOSTI DRUGIH KRATKORO\u010cNIH TERJATEV": {} + }, + "OSTALE KRATKORO\u010cNE TERJATVE": { + "OSTALE KRATKORO\u010cNE TERJATVE": {} + } + }, + "KRATKORO\u010cNA POSOJILA IN KRATKORO\u010cNE TERJATVE ZA NEVPLA\u010cANI KAPITAL": { + "KRATKORO\u010cNA POSOJILA, DANA DRUGIM": { + "KRATKORO\u010cNA POSOJILA, DANA DRUGIM": {} + }, + "KRATKORO\u010cNA POSOJILA, DANA NA PODLAGI POSOJILNIH POGODB DRU\u017dBAM V SKUPINI": { + "KRATKORO\u010cNA POSOJILA, DANA NA PODLAGI POSOJILNIH POGODB DRU\u017dBAM V SKUPINI": {} + }, + "KRATKORO\u010cNA POSOJILA, DANA NA PODLAGI POSOJILNIH POGODB PRIDRU\u017dENIM DRU\u017dBAM IN SKUPAJ OBVLADOVANIM DRU\u017dBAM": { + "KRATKORO\u010cNA POSOJILA, DANA NA PODLAGI POSOJILNIH POGODB PRIDRU\u017dENIM DRU\u017dBAM IN SKUPAJ OBVLADOVANIM DRU\u017dBAM": {} + }, + "KRATKORO\u010cNI DEPOZITI V BANKAH IN DRUGIH FINAN\u010cNIH ORGANIZACIJAH": { + "KRATKORO\u010cNI DEPOZITI V BANKAH IN DRUGIH FINAN\u010cNIH ORGANIZACIJAH": {} + }, + "KRATKORO\u010cNO DANA POSOJILA Z ODKUPOM DRUGIH DOL\u017dNI\u0160KIH VREDNOSTNIH PAPIRJEV": { + "KRATKORO\u010cNO DANA POSOJILA Z ODKUPOM DRUGIH DOL\u017dNI\u0160KIH VREDNOSTNIH PAPIRJEV": {} + }, + "KRATKORO\u010cNO DANA POSOJILA Z ODKUPOM OBVEZNIC": { + "KRATKORO\u010cNO DANA POSOJILA Z ODKUPOM OBVEZNIC": {} + }, + "KRATKORO\u010cNO NEVPLA\u010cANI VPOKLICANI KAPITAL": { + "KRATKORO\u010cNO NEVPLA\u010cANI VPOKLICANI KAPITAL": {} + }, + "OSLABITEV VREDNOSTI KRATKORO\u010cNIH POSOJIL": { + "OSLABITEV VREDNOSTI KRATKORO\u010cNIH POSOJIL": {} + }, + "PREJETE MENICE": { + "PREJETE MENICE": {} + } + }, + "KRATKORO\u010cNE AKTIVNE \u010cASOVNE RAZMEJITVE": { + "DDV OD PREJETIH PREDUJMOV": { + "DDV OD PREJETIH PREDUJMOV": {} + }, + "KRATKORO\u010cNO NEZARA\u010cUNANI PRIHODKI": { + "KRATKORO\u010cNO NEZARA\u010cUNANI PRIHODKI": {} + }, + "KRATKORO\u010cNO ODLO\u017dENI STRO\u0160KI OZIROMA ODHODKI": { + "KRATKORO\u010cNO ODLO\u017dENI STRO\u0160KI OZIROMA ODHODKI": {} + }, + "VREDNOTNICE": { + "VREDNOTNICE": {} + } + }, + "KRATKORO\u010cNE FINAN\u010cNE NALO\u017dBE, RAZEN POSOJIL": { + "DRUGE KRATKORO\u010cNE FINAN\u010cNE NALO\u017dBE, RAZPOREJENE IN IZMERJENE PO NABAVNI VREDNOSTI": { + "DRUGE KRATKORO\u010cNE FINAN\u010cNE NALO\u017dBE, RAZPOREJENE IN IZMERJENE PO NABAVNI VREDNOSTI": {} + }, + "DRUGE KRATKORO\u010cNE FINAN\u010cNE NALO\u017dBE, RAZPOREJENE IN IZMERJENE PO PO\u0160TENI VREDNOSTI PREK KAPITALA": { + "DRUGE KRATKORO\u010cNE FINAN\u010cNE NALO\u017dBE, RAZPOREJENE IN IZMERJENE PO PO\u0160TENI VREDNOSTI PREK KAPITALA": {} + }, + "DRUGE KRATKORO\u010cNE FINAN\u010cNE NALO\u017dBE, RAZPOREJENE IN IZMERJENE PO PO\u0160TENI VREDNOSTI PREK POSLOVNEGA IZIDA": { + "DRUGE KRATKORO\u010cNE FINAN\u010cNE NALO\u017dBE, RAZPOREJENE IN IZMERJENE PO PO\u0160TENI VREDNOSTI PREK POSLOVNEGA IZIDA": {} + }, + "KRATKORO\u010cNE FINAN\u010cNE NALO\u017dBE V DELNICE IN DELE\u017dE DRU\u017dB V SKUPINI, RAZPOREJENE IN IZMERJENE PO NABAVNI VREDNOSTI": { + "KRATKORO\u010cNE FINAN\u010cNE NALO\u017dBE V DELNICE IN DELE\u017dE DRU\u017dB V SKUPINI, RAZPOREJENE IN IZMERJENE PO NABAVNI VREDNOSTI": {} + }, + "KRATKORO\u010cNE FINAN\u010cNE NALO\u017dBE V DELNICE IN DELE\u017dE DRU\u017dB V SKUPINI, RAZPOREJENE IN IZMERJENE PO PO\u0160TENI VREDNOSTI PREK KAPITALA": { + "KRATKORO\u010cNE FINAN\u010cNE NALO\u017dBE V DELNICE IN DELE\u017dE DRU\u017dB V SKUPINI, RAZPOREJENE IN IZMERJENE PO PO\u0160TENI VREDNOSTI PREK KAPITALA": {} + }, + "KRATKORO\u010cNE FINAN\u010cNE NALO\u017dBE V DELNICE IN DELE\u017dE DRU\u017dB V SKUPINI, RAZPOREJENE IN IZMERJENE PO PO\u0160TENI VREDNOSTI PREK POSLOVNEGA IZIDA": { + "KRATKORO\u010cNE FINAN\u010cNE NALO\u017dBE V DELNICE IN DELE\u017dE DRU\u017dB V SKUPINI, RAZPOREJENE IN IZMERJENE PO PO\u0160TENI VREDNOSTI PREK POSLOVNEGA IZIDA": {} + }, + "KRATKORO\u010cNE FINAN\u010cNE NALO\u017dBE V DELNICE IN DELE\u017dE PRIDRU\u017dENIH DRU\u017dB IN SKUPAJ OBVLADOVANIH DRU\u017dB, RAZPOREJENE IN IZMERJENE PO NABAVNI VREDNOSTI": { + "KRATKORO\u010cNE FINAN\u010cNE NALO\u017dBE V DELNICE IN DELE\u017dE PRIDRU\u017dENIH DRU\u017dB IN SKUPAJ OBVLADOVANIH DRU\u017dB, RAZPOREJENE IN IZMERJENE PO NABAVNI VREDNOSTI": {} + }, + "KRATKORO\u010cNE FINAN\u010cNE NALO\u017dBE V DELNICE IN DELE\u017dE PRIDRU\u017dENIH DRU\u017dB IN SKUPAJ OBVLADOVANIH DRU\u017dB, RAZPOREJENE IN IZMERJENE PO PO\u0160TENI VREDNOSTI PREK KAPITALA": { + "KRATKORO\u010cNE FINAN\u010cNE NALO\u017dBE V DELNICE IN DELE\u017dE PRIDRU\u017dENIH DRU\u017dB IN SKUPAJ OBVLADOVANIH DRU\u017dB, RAZPOREJENE IN IZMERJENE PO PO\u0160TENI VREDNOSTI PREK KAPITALA": {} + }, + "KRATKORO\u010cNE FINAN\u010cNE NALO\u017dBE V DELNICE IN DELE\u017dE PRIDRU\u017dENIH DRU\u017dB IN SKUPAJ OBVLADOVANIH DRU\u017dB, RAZPOREJENE IN IZMERJENE PO PO\u0160TENI VREDNOSTI PREK POSLOVNEGA IZIDA": { + "KRATKORO\u010cNE FINAN\u010cNE NALO\u017dBE V DELNICE IN DELE\u017dE PRIDRU\u017dENIH DRU\u017dB IN SKUPAJ OBVLADOVANIH DRU\u017dB, RAZPOREJENE IN IZMERJENE PO PO\u0160TENI VREDNOSTI PREK POSLOVNEGA IZIDA": {} + }, + "OSLABITEV VREDNOSTI KRATKORO\u010cNIH FINAN\u010cNIH NALO\u017dB": { + "OSLABITEV VREDNOSTI KRATKORO\u010cNIH FINAN\u010cNIH NALO\u017dB": {} + } + }, + "KRATKORO\u010cNE TERJATVE DO KUPCEV": { + "KRATKORO\u010cNE TERJATVE DO KUPCEV V DR\u017dAVI": { + "KRATKORO\u010cNE TERJATVE DO KUPCEV V DR\u017dAVI": { + "account_type": "Receivable" + }, + "account_type": "Receivable" + }, + "KRATKORO\u010cNE TERJATVE DO KUPCEV V TUJINI": { + "KRATKORO\u010cNE TERJATVE DO KUPCEV V TUJINI": { + "account_type": "Receivable" + }, + "account_type": "Receivable" + }, + "KRATKORO\u010cNI BLAGOVNI KREDITI, DANI KUPCEM V DR\u017dAVI": { + "KRATKORO\u010cNI BLAGOVNI KREDITI, DANI KUPCEM V DR\u017dAVI": {} + }, + "KRATKORO\u010cNI BLAGOVNI KREDITI, DANI KUPCEM V TUJINI": { + "KRATKORO\u010cNI BLAGOVNI KREDITI, DANI KUPCEM V TUJINI": {} + }, + "KRATKORO\u010cNI POTRO\u0160NI\u0160KI KREDITI, DANI KUPCEM V DR\u017dAVI": { + "KRATKORO\u010cNI POTRO\u0160NI\u0160KI KREDITI, DANI KUPCEM V DR\u017dAVI": {} + }, + "OSLABITEV VREDNOSTI KRATKORO\u010cNIH TERJATEV DO KUPCEV": { + "OSLABITEV VREDNOSTI KRATKORO\u010cNIH TERJATEV DO KUPCEV": {} + } + }, + "KRATKORO\u010cNE TERJATVE IZ POSLOVANJA ZA TUJ RA\u010cUN": { + "DRUGE KRATKORO\u010cNE TERJATVE IZ POSLOVANJA ZA TUJ RA\u010cUN": { + "DRUGE KRATKORO\u010cNE TERJATVE IZ POSLOVANJA ZA TUJ RA\u010cUN": {} + }, + "KRATKORO\u010cNE TERJATVE DO IZVOZNIKOV": { + "KRATKORO\u010cNE TERJATVE DO IZVOZNIKOV": {} + }, + "KRATKORO\u010cNE TERJATVE IZ KOMISIJSKE IN KONSIGNACIJSKE PRODAJE": { + "KRATKORO\u010cNE TERJATVE IZ KOMISIJSKE IN KONSIGNACIJSKE PRODAJE": {} + }, + "KRATKORO\u010cNE TERJATVE IZ UVOZA ZA TUJ RA\u010cUN": { + "KRATKORO\u010cNE TERJATVE IZ UVOZA ZA TUJ RA\u010cUN": {} + }, + "OSLABITEV VREDNOSTI KRATKORO\u010cNIH TERJATEV IZ POSLOVANJA ZA TUJ RA\u010cUN": { + "OSLABITEV VREDNOSTI KRATKORO\u010cNIH TERJATEV IZ POSLOVANJA ZA TUJ RA\u010cUN": {} + } + }, + "KRATKORO\u010cNE TERJATVE, POVEZANE S FINAN\u010cNIMI PRIHODKI": { + "DRUGE KRATKORO\u010cNE TERJATVE, POVEZANE S FINAN\u010cNIMI PRIHODKI": { + "DRUGE KRATKORO\u010cNE TERJATVE, POVEZANE S FINAN\u010cNIMI PRIHODKI": {} + }, + "KRATKORO\u010cNE TERJATVE ZA DIVIDENDE": { + "KRATKORO\u010cNE TERJATVE ZA DIVIDENDE": {} + }, + "KRATKORO\u010cNE TERJATVE ZA DRUGE DELE\u017dE V DOBI\u010cKU": { + "KRATKORO\u010cNE TERJATVE ZA DRUGE DELE\u017dE V DOBI\u010cKU": {} + }, + "KRATKORO\u010cNE TERJATVE ZA OBRESTI": { + "KRATKORO\u010cNE TERJATVE ZA OBRESTI": {} + }, + "OSLABITEV VREDNOSTI KRATKORO\u010cNIH TERJATEV, POVEZANIH S FINAN\u010cNIMI PRIHODKI": { + "OSLABITEV VREDNOSTI KRATKORO\u010cNIH TERJATEV, POVEZANIH S FINAN\u010cNIMI PRIHODKI": {} + } + } + }, + "KRATKORO\u010cNE OBVEZNOSTI (DOLGOVI) IN KRATKORO\u010cNE PASIVNE \u010cASOVNE RAZMEJITVE": { + "DRUGE KRATKORO\u010cNE OBVEZNOSTI": { + "KRATKORO\u010cNE MENI\u010cNE OBVEZNOSTI": { + "KRATKORO\u010cNE MENI\u010cNE OBVEZNOSTI": {} + }, + "KRATKORO\u010cNE OBVEZNOSTI V ZVEZI Z ODTEGLJAJI OD PLA\u010c IN NADOMESTIL PLA\u010c ZAPOSLENCEM": { + "KRATKORO\u010cNE OBVEZNOSTI V ZVEZI Z ODTEGLJAJI OD PLA\u010c IN NADOMESTIL PLA\u010c ZAPOSLENCEM": {} + }, + "KRATKORO\u010cNE OBVEZNOSTI ZA OBRESTI": { + "KRATKORO\u010cNE OBVEZNOSTI ZA OBRESTI": {} + }, + "OSTALE KRATKORO\u010cNE POSLOVNE OBVEZNOSTI": { + "OSTALE KRATKORO\u010cNE POSLOVNE OBVEZNOSTI": {} + } + }, + "KRATKORO\u010cNE FINAN\u010cNE OBVEZNOSTI": { + "DRUGE KRATKORO\u010cNE FINAN\u010cNE OBVEZNOSTI": { + "DRUGE KRATKORO\u010cNE FINAN\u010cNE OBVEZNOSTI": {} + }, + "KRATKORO\u010cNA POSOJILA, DOBLJENA PRI BANKAH IN DRU\u017dBAH V DR\u017dAVI": { + "KRATKORO\u010cNA POSOJILA, DOBLJENA PRI BANKAH IN DRU\u017dBAH V DR\u017dAVI": {} + }, + "KRATKORO\u010cNA POSOJILA, DOBLJENA PRI BANKAH IN DRU\u017dBAH V TUJINI": { + "KRATKORO\u010cNA POSOJILA, DOBLJENA PRI BANKAH IN DRU\u017dBAH V TUJINI": {} + }, + "KRATKORO\u010cNA POSOJILA, DOBLJENA PRI DRU\u017dBAH V SKUPINI": { + "KRATKORO\u010cNA POSOJILA, DOBLJENA PRI DRU\u017dBAH V SKUPINI": {} + }, + "KRATKORO\u010cNA POSOJILA, DOBLJENA PRI PRIDRU\u017dENIH DRU\u017dBAH IN SKUPAJ OBVLADOVANIH DRU\u017dBAH": { + "KRATKORO\u010cNA POSOJILA, DOBLJENA PRI PRIDRU\u017dENIH DRU\u017dBAH IN SKUPAJ OBVLADOVANIH DRU\u017dBAH": {} + }, + "KRATKORO\u010cNE FINAN\u010cNE OBVEZNOSTI DO FIZI\u010cNIH OSEB": { + "KRATKORO\u010cNE FINAN\u010cNE OBVEZNOSTI DO FIZI\u010cNIH OSEB": {} + }, + "KRATKORO\u010cNE FINAN\u010cNE OBVEZNOSTI V ZVEZI Z OBVEZNICAMI": { + "KRATKORO\u010cNE FINAN\u010cNE OBVEZNOSTI V ZVEZI Z OBVEZNICAMI": {} + }, + "KRATKORO\u010cNE OBVEZNOSTI V ZVEZI Z RAZDELITVIJO POSLOVNEGA IZIDA": { + "KRATKORO\u010cNE OBVEZNOSTI V ZVEZI Z RAZDELITVIJO POSLOVNEGA IZIDA": {} + }, + "OBVEZNOSTI IZ VPLA\u010cILA KAPITALA DO VPISA V SODNI REGISTER": { + "OBVEZNOSTI IZ VPLA\u010cILA KAPITALA DO VPISA V SODNI REGISTER": {} + } + }, + "KRATKORO\u010cNE OBVEZNOSTI (DOLGOVI) DO DOBAVITELJEV": { + "KRATKORO\u010cNE OBVEZNOSTI (DOLGOVI) DO DOBAVITELJEV V DR\u017dAVI": { + "KRATKORO\u010cNE OBVEZNOSTI (DOLGOVI) DO DOBAVITELJEV V DR\u017dAVI": { + "account_type": "Payable" + }, + "account_type": "Payable" + }, + "KRATKORO\u010cNE OBVEZNOSTI (DOLGOVI) DO DOBAVITELJEV V TUJINI": { + "KRATKORO\u010cNE OBVEZNOSTI (DOLGOVI) DO DOBAVITELJEV V TUJINI": { + "account_type": "Payable" + }, + "account_type": "Payable" + }, + "KRATKORO\u010cNE OBVEZNOSTI (DOLGOVI) ZA NEZARA\u010cUNANE BLAGO IN STORITVE": { + "KRATKORO\u010cNE OBVEZNOSTI (DOLGOVI) ZA NEZARA\u010cUNANE BLAGO IN STORITVE": {} + }, + "KRATKORO\u010cNI BLAGOVNI KREDITI, PREJETI V DR\u017dAVI": { + "KRATKORO\u010cNI BLAGOVNI KREDITI, PREJETI V DR\u017dAVI": {} + }, + "KRATKORO\u010cNI BLAGOVNI KREDITI, PREJETI V TUJINI": { + "KRATKORO\u010cNI BLAGOVNI KREDITI, PREJETI V TUJINI": {} + } + }, + "KRATKORO\u010cNE OBVEZNOSTI DO ZAPOSLENCEV": { + "KRATKORO\u010cNE OBVEZNOSTI ZA DAVEK IZ DRUGIH PREJEMKOV IZ DELOVNEGA RAZMERJA, KI SE NE OBRA\u010cUNAVAJO SKUPAJ S PLA\u010cAMI": { + "KRATKORO\u010cNE OBVEZNOSTI ZA DAVEK IZ DRUGIH PREJEMKOV IZ DELOVNEGA RAZMERJA, KI SE NE OBRA\u010cUNAVAJO SKUPAJ S PLA\u010cAMI": {} + }, + "KRATKORO\u010cNE OBVEZNOSTI ZA DAVKE IZ KOSMATIH PLA\u010c IN NADOMESTIL PLA\u010c": { + "KRATKORO\u010cNE OBVEZNOSTI ZA DAVKE IZ KOSMATIH PLA\u010c IN NADOMESTIL PLA\u010c": {} + }, + "KRATKORO\u010cNE OBVEZNOSTI ZA DRUGE PREJEMKE IZ DELOVNEGA RAZMERJA": { + "KRATKORO\u010cNE OBVEZNOSTI ZA DRUGE PREJEMKE IZ DELOVNEGA RAZMERJA": {} + }, + "KRATKORO\u010cNE OBVEZNOSTI ZA PRISPEVKE IZ DRUGIH PREJEMKOV IZ DELOVNEGA RAZMERJA, KI SE NE OBRA\u010cUNAVAJO SKUPAJ S PLA\u010cAMI": { + "KRATKORO\u010cNE OBVEZNOSTI ZA PRISPEVKE IZ DRUGIH PREJEMKOV IZ DELOVNEGA RAZMERJA, KI SE NE OBRA\u010cUNAVAJO SKUPAJ S PLA\u010cAMI": {} + }, + "KRATKORO\u010cNE OBVEZNOSTI ZA PRISPEVKE IZ KOSMATIH PLA\u010c IN NADOMESTIL PLA\u010c": { + "KRATKORO\u010cNE OBVEZNOSTI ZA PRISPEVKE IZ KOSMATIH PLA\u010c IN NADOMESTIL PLA\u010c": {} + }, + "KRATKORO\u010cNE OBVEZNOSTI ZA VRA\u010cUNANE IN NEOBRA\u010cUNANE PLA\u010cE": { + "KRATKORO\u010cNE OBVEZNOSTI ZA VRA\u010cUNANE IN NEOBRA\u010cUNANE PLA\u010cE": {} + }, + "KRATKORO\u010cNE OBVEZNOSTI ZA \u010cISTE PLA\u010cE IN NADOMESTILA PLA\u010c": { + "KRATKORO\u010cNE OBVEZNOSTI ZA \u010cISTE PLA\u010cE IN NADOMESTILA PLA\u010c": {} + } + }, + "KRATKORO\u010cNE OBVEZNOSTI IZ POSLOVANJA ZA TUJ RA\u010cUN": { + "DRUGE KRATKORO\u010cNE OBVEZNOSTI IZ POSLOVANJA ZA TUJ RA\u010cUN": { + "DRUGE KRATKORO\u010cNE OBVEZNOSTI IZ POSLOVANJA ZA TUJ RA\u010cUN": {} + }, + "KRATKORO\u010cNE OBVEZNOSTI DO UVOZNIKOV": { + "KRATKORO\u010cNE OBVEZNOSTI DO UVOZNIKOV": {} + }, + "KRATKORO\u010cNE OBVEZNOSTI IZ IZVOZA ZA TUJ RA\u010cUN": { + "KRATKORO\u010cNE OBVEZNOSTI IZ IZVOZA ZA TUJ RA\u010cUN": {} + }, + "KRATKORO\u010cNE OBVEZNOSTI IZ KOMISIJSKE IN KONSIGNACIJSKE PRODAJE": { + "KRATKORO\u010cNE OBVEZNOSTI IZ KOMISIJSKE IN KONSIGNACIJSKE PRODAJE": {} + } + }, + "KRATKORO\u010cNE PASIVNE \u010cASOVNE RAZMEJITVE": { + "DDV OD DANIH PREDUJMOV": { + "DDV OD DANIH PREDUJMOV": {} + }, + "KRATKORO\u010cNO ODLO\u017dENI PRIHODKI": { + "KRATKORO\u010cNO ODLO\u017dENI PRIHODKI": {} + }, + "VNAPREJ VRA\u010cUNANI STRO\u0160KI OZIROMA ODHODKI": { + "VNAPREJ VRA\u010cUNANI STRO\u0160KI OZIROMA ODHODKI": {} + } + }, + "OBVEZNOSTI DO DR\u017dAVNIH IN DRUGIH IN\u0160TITUCIJ": { + "DRUGE KRATKORO\u010cNE OBVEZNOSTI DO DR\u017dAVNIH IN DRUGIH IN\u0160TITUCIJ": { + "DRUGE KRATKORO\u010cNE OBVEZNOSTI DO DR\u017dAVNIH IN DRUGIH IN\u0160TITUCIJ": {} + }, + "OBVEZNOSTI ZA DAVEK OD DOHODKOV": { + "OBVEZNOSTI ZA DAVEK OD DOHODKOV": {} + }, + "OBVEZNOSTI ZA DAVEK OD IZPLA\u010cANIH PLA\u010c": { + "OBVEZNOSTI ZA DAVEK OD IZPLA\u010cANIH PLA\u010c": {} + }, + "OBVEZNOSTI ZA DAV\u010cNI ODTEGLJAJ": { + "OBVEZNOSTI ZA DAV\u010cNI ODTEGLJAJ": {} + }, + "OBVEZNOSTI ZA DDV, CARINO IN DRUGE DAJATVE OD UVO\u017dENEGA BLAGA": { + "OBVEZNOSTI ZA DDV, CARINO IN DRUGE DAJATVE OD UVO\u017dENEGA BLAGA": {} + }, + "OBVEZNOSTI ZA OBRA\u010cUNANI DDV": { + "OBVEZNOSTI ZA ZARA\u010cUNANI DDV 20%": {}, + "OBVEZNOSTI ZA ZARA\u010cUNANI DDV 20% IZVEN EU": {}, + "OBVEZNOSTI ZA ZARA\u010cUNANI DDV 20% V EU": {}, + "OBVEZNOSTI ZA ZARA\u010cUNANI DDV 8,5%": {}, + "OBVEZNOSTI ZA ZARA\u010cUNANI DDV 8,5% IZVEN EU": {}, + "OBVEZNOSTI ZA ZARA\u010cUNANI DDV 8,5% V EU": {} + }, + "OBVEZNOSTI ZA PRISPEVKE IZPLA\u010cEVALCA": { + "OBVEZNOSTI ZA PRISPEVKE IZPLA\u010cEVALCA": {} + } + }, + "OBVEZNOSTI, VKLJU\u010cENE V SKUPINE ZA ODTUJITEV": { + "OBVEZNOSTI, VKLJU\u010cENE V SKUPINE ZA ODTUJITEV": { + "OBVEZNOSTI, VKLJU\u010cENE V SKUPINE ZA ODTUJITEV": {} + } + }, + "PREJETI KRATKORO\u010cNI PREDUJMI IN VAR\u0160\u010cINE": { + "PREJETE KRATKORO\u010cNE VAR\u0160\u010cINE": { + "PREJETE KRATKORO\u010cNE VAR\u0160\u010cINE": {} + }, + "PREJETI KRATKORO\u010cNI PREDUJMI": { + "PREJETI KRATKORO\u010cNI PREDUJMI": { + "account_type": "Payable" + }, + "account_type": "Payable" + } + } + }, + "ODHODKI IN PRIHODKI": { + "DRUGI FINAN\u010cNI ODHODKI IN OSTALI ODHODKI": { + "DENARNE KAZNI": { + "DENARNE KAZNI": {} + }, + "ODHODKI IZ ODTUJITVE NALO\u017dBENIH NEPREMI\u010cNIN, IZMERJENIH PO PO\u0160TENI VREDNOSTI": { + "ODHODKI IZ ODTUJITVE NALO\u017dBENIH NEPREMI\u010cNIN, IZMERJENIH PO PO\u0160TENI VREDNOSTI": {} + }, + "ODHODKI IZ VREDNOTENJA NALO\u017dBENIH NEPREMI\u010cNIN PO MODELU PO\u0160TENE VREDNOSTI": { + "ODHODKI IZ VREDNOTENJA NALO\u017dBENIH NEPREMI\u010cNIN PO MODELU PO\u0160TENE VREDNOSTI": {} + }, + "OD\u0160KODNINE": { + "OD\u0160KODNINE": {} + }, + "OSTALI ODHODKI": { + "OSTALI ODHODKI": {} + } + }, + "DRUGI FINAN\u010cNI PRIHODKI IN OSTALI PRIHODKI": { + "OSTALI PRIHODKI": { + "OSTALI PRIHODKI": {} + }, + "PREJETE KAZNI": { + "PREJETE KAZNI": {} + }, + "PREJETE OD\u0160KODNINE": { + "PREJETE OD\u0160KODNINE": {} + }, + "PRIHODKI IZ ODTUJITVE NALO\u017dBENIH NEPREMI\u010cNIN, IZMERJENIH PO PO\u0160TENI VREDNOSTI": { + "PRIHODKI IZ ODTUJITVE NALO\u017dBENIH NEPREMI\u010cNIN, IZMERJENIH PO PO\u0160TENI VREDNOSTI": {} + }, + "PRIHODKI IZ VREDNOTENJA NALO\u017dBENIH NEPREMI\u010cNIN PO PO\u0160TENI VREDNOSTI": { + "PRIHODKI IZ VREDNOTENJA NALO\u017dBENIH NEPREMI\u010cNIN PO PO\u0160TENI VREDNOSTI": {} + }, + "SUBVENCIJE, DOTACIJE IN PODOBNI PRIHODKI, KI NISO POVEZANI S POSLOVNIMI U\u010cINKI": { + "SUBVENCIJE, DOTACIJE IN PODOBNI PRIHODKI, KI NISO POVEZANI S POSLOVNIMI U\u010cINKI": {} + } + }, + "FINAN\u010cNI ODHODKI IZ FINAN\u010cNIH NALO\u017dB": { + "ODHODKI IZ DRUGIH FINAN\u010cNIH OBVEZNOSTI": { + "ODHODKI IZ DRUGIH FINAN\u010cNIH OBVEZNOSTI": {} + }, + "ODHODKI IZ DRUGIH POSLOVNIH OBVEZNOSTI": { + "ODHODKI IZ DRUGIH POSLOVNIH OBVEZNOSTI": {} + }, + "ODHODKI IZ IZDANIH OBVEZNIC": { + "ODHODKI IZ IZDANIH OBVEZNIC": {} + }, + "ODHODKI IZ OBVEZNOSTI DO DOBAVITELJEV IN MENI\u010cNIH OBVEZNOSTI": { + "ODHODKI IZ OBVEZNOSTI DO DOBAVITELJEV IN MENI\u010cNIH OBVEZNOSTI": {} + }, + "ODHODKI IZ ODPRAVE PRIPOZNANJA FINAN\u010cNIH NALO\u017dB": { + "ODHODKI IZ ODPRAVE PRIPOZNANJA FINAN\u010cNIH NALO\u017dB": {} + }, + "ODHODKI IZ OSLABITVE FINAN\u010cNIH NALO\u017dB": { + "ODHODKI IZ OSLABITVE FINAN\u010cNIH NALO\u017dB": {} + }, + "ODHODKI IZ POSLOVNIH OBVEZNOSTI DO DRU\u017dB V SKUPINI": { + "ODHODKI IZ POSLOVNIH OBVEZNOSTI DO DRU\u017dB V SKUPINI": {} + }, + "ODHODKI IZ POSOJIL, PREJETIH OD BANK": { + "ODHODKI IZ POSOJIL, PREJETIH OD BANK": {} + }, + "ODHODKI IZ POSOJIL, PREJETIH OD DRU\u017dB V SKUPINI": { + "ODHODKI IZ POSOJIL, PREJETIH OD DRU\u017dB V SKUPINI": {} + }, + "ODHODKI IZ SREDSTEV, RAZPOREJENIH PO PO\u0160TENI VREDNOSTI PREK POSLOVNEGA IZIDA": { + "ODHODKI IZ SREDSTEV, RAZPOREJENIH PO PO\u0160TENI VREDNOSTI PREK POSLOVNEGA IZIDA": {} + } + }, + "FINAN\u010cNI PRIHODKI IZ FINAN\u010cNIH NALO\u017dB": { + "FINAN\u010cNI PRIHODKI IZ DELE\u017dEV V DRUGIH DRU\u017dBAH": { + "FINAN\u010cNI PRIHODKI IZ DELE\u017dEV V DRUGIH DRU\u017dBAH": {} + }, + "FINAN\u010cNI PRIHODKI IZ DELE\u017dEV V DRU\u017dBAH V SKUPINI": { + "FINAN\u010cNI PRIHODKI IZ DELE\u017dEV V DRU\u017dBAH V SKUPINI": {} + }, + "FINAN\u010cNI PRIHODKI IZ DELE\u017dEV V PRIDRU\u017dENIH DRU\u017dBAH IN SKUPAJ OBVLADOVANIH DRU\u017dBAH": { + "FINAN\u010cNI PRIHODKI IZ DELE\u017dEV V PRIDRU\u017dENIH DRU\u017dBAH IN SKUPAJ OBVLADOVANIH DRU\u017dBAH": {} + }, + "FINAN\u010cNI PRIHODKI IZ DRUGIH NALO\u017dB": { + "FINAN\u010cNI PRIHODKI IZ DRUGIH NALO\u017dB": {} + }, + "FINAN\u010cNI PRIHODKI IZ FINAN\u010cNIH SREDSTEV, RAZPOREJENIH PO PO\u0160TENI VREDNOSTI PREK POSLOVNEGA IZIDA": { + "FINAN\u010cNI PRIHODKI IZ FINAN\u010cNIH SREDSTEV, RAZPOREJENIH PO PO\u0160TENI VREDNOSTI PREK POSLOVNEGA IZIDA": {} + }, + "FINAN\u010cNI PRIHODKI IZ POSLOVNIH TERJATEV DO DRUGIH": { + "FINAN\u010cNI PRIHODKI IZ POSLOVNIH TERJATEV DO DRUGIH": {} + }, + "FINAN\u010cNI PRIHODKI IZ POSLOVNIH TERJATEV DO DRU\u017dB V SKUPINI": { + "FINAN\u010cNI PRIHODKI IZ POSLOVNIH TERJATEV DO DRU\u017dB V SKUPINI": {} + }, + "FINAN\u010cNI PRIHODKI IZ POSOJIL, DANIH DRUGIM (TUDI OD DEPOZITOV)": { + "FINAN\u010cNI PRIHODKI IZ POSOJIL, DANIH DRUGIM (TUDI OD DEPOZITOV)": {} + }, + "FINAN\u010cNI PRIHODKI IZ POSOJIL, DANIH DRU\u017dBAM V SKUPINI": { + "FINAN\u010cNI PRIHODKI IZ POSOJIL, DANIH DRU\u017dBAM V SKUPINI": {} + } + }, + "POSLOVNI ODHODKI (I. RAZLI\u010cICA IZKAZA POSLOVNEGA IZIDA)": { + "DRUGI POSLOVNI ODHODKI": { + "DRUGI POSLOVNI ODHODKI": {} + }, + "NABAVNA VREDNOST PRODANIH MATERIALA IN BLAGA": { + "NABAVNA VREDNOST PRODANIH MATERIALA IN BLAGA": {} + }, + "VREDNOST PRODANIH POSLOVNIH U\u010cINKOV": { + "VREDNOST PRODANIH POSLOVNIH U\u010cINKOV": {} + }, + "VREDNOST USREDSTVENIH LASTNIH PROIZVODOV IN STORITEV": { + "VREDNOST USREDSTVENIH LASTNIH PROIZVODOV IN STORITEV": {} + } + }, + "POSLOVNI ODHODKI (II. RAZLI\u010cICA IZKAZA POSLOVNEGA IZIDA)": { + "DRUGI STRO\u0160KI, KI SE NE ZADR\u017dUJEJO V ZALOGAH": { + "DRUGI STRO\u0160KI, KI SE NE ZADR\u017dUJEJO V ZALOGAH": {} + }, + "NABAVNA VREDNOST PRODANIH MATERIALA IN BLAGA": { + "NABAVNA VREDNOST PRODANIH MATERIALA IN BLAGA": {} + }, + "STRO\u0160KI PRODAJANJA": { + "STRO\u0160KI PRODAJANJA": {} + }, + "STRO\u0160KI SPLO\u0160NIH DEJAVNOSTI (NABAVE IN UPRAVE)": { + "STRO\u0160KI SPLO\u0160NIH DEJAVNOSTI (NABAVE IN UPRAVE)": {} + }, + "VREDNOST PRODANIH POSLOVNIH U\u010cINKOV": { + "VREDNOST PRODANIH POSLOVNIH U\u010cINKOV": {} + } + }, + "POSLOVNI PRIHODKI": { + "DRUGI PRIHODKI, POVEZANI S POSLOVNIMI U\u010cINKI (SUBVENCIJE, DOTACIJE, REGRESI, KOMPENZACIJE, PREMIJE ...)": { + "DRUGI PRIHODKI, POVEZANI S POSLOVNIMI U\u010cINKI (SUBVENCIJE, DOTACIJE, REGRESI, KOMPENZACIJE, PREMIJE ...)": {} + }, + "PREVREDNOTOVALNI POSLOVNI PRIHODKI": { + "PREVREDNOTOVALNI POSLOVNI PRIHODKI": {} + }, + "PRIHODKI OD NAJEMNIN": { + "PRIHODKI OD NAJEMNIN": {} + }, + "PRIHODKI OD ODPRAVE REZERVACIJ": { + "PRIHODKI OD ODPRAVE REZERVACIJ": {} + }, + "PRIHODKI OD POSLOVNIH ZDRU\u017dITEV (PRESE\u017dEK IZ PREVREDNOTENJA - SLABO IME)": { + "PRIHODKI OD POSLOVNIH ZDRU\u017dITEV (PRESE\u017dEK IZ PREVREDNOTENJA - SLABO IME)": {} + }, + "PRIHODKI OD PRODAJE PROIZVODOV IN STORITEV NA DOMA\u010cEM TRGU": { + "PRIHODKI OD PRODAJE PROIZVODOV IN STORITEV NA DOMA\u010cEM TRGU": {} + }, + "PRIHODKI OD PRODAJE PROIZVODOV IN STORITEV NA TUJEM TRGU": { + "PRIHODKI OD PRODAJE PROIZVODOV IN STORITEV NA TUJEM TRGU": {} + }, + "PRIHODKI OD PRODAJE TRGOVSKEGA BLAGA IN MATERIALA NA DOMA\u010cEM TRGU": { + "PRIHODKI OD PRODAJE TRGOVSKEGA BLAGA IN MATERIALA NA DOMA\u010cEM TRGU": {} + }, + "PRIHODKI OD PRODAJE TRGOVSKEGA BLAGA IN MATERIALA NA TUJEM TRGU": { + "PRIHODKI OD PRODAJE TRGOVSKEGA BLAGA IN MATERIALA NA TUJEM TRGU": {} + } + }, + "PREVREDNOTOVALNI POSLOVNI ODHODKI": { + "PREVREDNOTOVALNI POSLOVNI ODHODKI V ZVEZI S KRATKORO\u010cNIMI SREDSTVI, RAZEN S FINAN\u010cNIMI NALO\u017dBAMI": { + "PREVREDNOTOVALNI POSLOVNI ODHODKI V ZVEZI S KRATKORO\u010cNIMI SREDSTVI, RAZEN S FINAN\u010cNIMI NALO\u017dBAMI": {} + }, + "PREVREDNOTOVALNI POSLOVNI ODHODKI V ZVEZI S STRO\u0160KI DELA": { + "PREVREDNOTOVALNI POSLOVNI ODHODKI V ZVEZI S STRO\u0160KI DELA": {} + }, + "PREVREDNOTOVALNI POSLOVNI ODHODKI V ZVEZI Z NEOPREDMETENIMI SREDSTVI, OPREDMETENIMI OSNOVNIMI SREDSTVI IN NALO\u017dBENIMI NEPREMI\u010cNINAMI RAZPOREJENIMI IN IZMERJENIMI PO MODELU NABAVNE VREDNOSTI": { + "PREVREDNOTOVALNI POSLOVNI ODHODKI V ZVEZI Z NEOPREDMETENIMI SREDSTVI, OPREDMETENIMI OSNOVNIMI SREDSTVI IN NALO\u017dBENIMI NEPREMI\u010cNINAMI RAZPOREJENIMI IN IZMERJENIMI PO MODELU NABAVNE VREDNOSTI": {} + } + }, + "USREDSTVENI LASTNI PROIZVODI IN LASTNE STORITVE": {} + }, + "POSLOVNI IZID": { + "DOBI\u010cEK ALI IZGUBA PRED OBDAV\u010cITVIJO": { + "DOBI\u010cEK ALI IZGUBA PRED OBDAV\u010cITVIJO": { + "DOBI\u010cEK ALI IZGUBA PRED OBDAV\u010cITVIJO": {} + } + }, + "IZGUBA IN PRENOS IZGUBE": { + "IZGUBA TEKO\u010cEGA LETA": { + "IZGUBA TEKO\u010cEGA LETA": {} + }, + "PRENOS IZGUBE TEKO\u010cEGA LETA": { + "PRENOS IZGUBE TEKO\u010cEGA LETA": {} + } + }, + "RAZPOREDITEV DOBI\u010cKA": { + "DAVEK OD DOHODKA": { + "DAVEK OD DOHODKA": {} + }, + "DRUGI DAVKI, KI NISO IZKAZANI V DRUGIH POSTAVKAH": { + "DRUGI DAVKI, KI NISO IZKAZANI V DRUGIH POSTAVKAH": {} + }, + "PRIHODKI (ODHODKI) IZ NASLOVA ODLO\u017dENEGA DAVKA": { + "PRIHODKI (ODHODKI) IZ NASLOVA ODLO\u017dENEGA DAVKA": {} + }, + "\u010cISTI DOBI\u010cEK POSLOVNEGA LETA": { + "\u010cISTI DOBI\u010cEK POSLOVNEGA LETA": {} + } + }, + "RAZPOREDITEV \u010cISTEGA DOBI\u010cKA POSLOVNEGA LETA": { + "PRENOS NEUPORABLJENEGA DELA \u010cISTEGA DOBI\u010cKA POSLOVNEGA LETA": { + "PRENOS NEUPORABLJENEGA DELA \u010cISTEGA DOBI\u010cKA POSLOVNEGA LETA": {} + }, + "\u010cISTI DOBI\u010cEK ZA DRUGE REZERVE IZ DOBI\u010cKA": { + "\u010cISTI DOBI\u010cEK ZA DRUGE REZERVE IZ DOBI\u010cKA": {} + }, + "\u010cISTI DOBI\u010cEK ZA KRITJE PRENESENIH IZGUB": { + "\u010cISTI DOBI\u010cEK ZA KRITJE PRENESENIH IZGUB": {} + }, + "\u010cISTI DOBI\u010cEK ZA OBLIKOVANJE REZERV ZA LASTNE DELNICE OZIROMA DELE\u017dE": { + "\u010cISTI DOBI\u010cEK ZA OBLIKOVANJE REZERV ZA LASTNE DELNICE OZIROMA DELE\u017dE": {} + }, + "\u010cISTI DOBI\u010cEK ZA OBLIKOVANJE STATUTARNIH REZERV": { + "\u010cISTI DOBI\u010cEK ZA OBLIKOVANJE STATUTARNIH REZERV": {} + }, + "\u010cISTI DOBI\u010cEK ZA OBLIKOVANJE ZAKONSKIH REZERV": { + "\u010cISTI DOBI\u010cEK ZA OBLIKOVANJE ZAKONSKIH REZERV": {} + } + } + }, + "PROSTO": {}, + "STRO\u0160KI": { + "AMORTIZACIJA": { + "AMORTIZACIJA DROBNEGA INVENTARJA": { + "AMORTIZACIJA DROBNEGA INVENTARJA": {} + }, + "AMORTIZACIJA DRUGIH OPREDMETENIH OSNOVNIH SREDSTEV": { + "AMORTIZACIJA DRUGIH OPREDMETENIH OSNOVNIH SREDSTEV": {} + }, + "AMORTIZACIJA NALO\u017dBENIH NEPREMI\u010cNIN": { + "AMORTIZACIJA NALO\u017dBENIH NEPREMI\u010cNIN": {} + }, + "AMORTIZACIJA NEOPREDMETENIH SREDSTEV": { + "AMORTIZACIJA NEOPREDMETENIH SREDSTEV": {} + }, + "AMORTIZACIJA OPREME IN NADOMESTNIH DELOV": { + "AMORTIZACIJA OPREME IN NADOMESTNIH DELOV": {} + }, + "AMORTIZACIJA ZGRADB": { + "AMORTIZACIJA ZGRADB": {} + } + }, + "DRUGI STRO\u0160KI": { + "DAJATVE, KI NISO ODVISNE OD STRO\u0160KOV DELA ALI DRUGIH VRST STRO\u0160KOV": { + "DAJATVE, KI NISO ODVISNE OD STRO\u0160KOV DELA ALI DRUGIH VRST STRO\u0160KOV": {} + }, + "IZDATKI ZA VARSTVO OKOLJA": { + "IZDATKI ZA VARSTVO OKOLJA": {} + }, + "NAGRADE DIJAKOM IN \u0160TUDENTOM NA DELOVNI PRAKSI SKUPAJ Z DAJATVAMI": { + "NAGRADE DIJAKOM IN \u0160TUDENTOM NA DELOVNI PRAKSI SKUPAJ Z DAJATVAMI": {} + }, + "OSTALI STRO\u0160KI": { + "OSTALI STRO\u0160KI": {} + }, + "\u0160TIPENDIJE DIJAKOM IN \u0160TUDENTOM": { + "\u0160TIPENDIJE DIJAKOM IN \u0160TUDENTOM": {} + } + }, + "PRENOS STRO\u0160KOV": { + "PRENOS STRO\u0160KOV NEPOSREDNO V ODHODKE": { + "PRENOS STRO\u0160KOV NEPOSREDNO V ODHODKE": {} + }, + "PRENOS STRO\u0160KOV V ZALOGE": { + "PRENOS STRO\u0160KOV V ZALOGE": {} + } + }, + "REZERVACIJE": { + "REZERVACIJE ZA DANA JAMSTVA": { + "REZERVACIJE ZA DANA JAMSTVA": {} + }, + "REZERVACIJE ZA KO\u010cLJIVE POGODBE": { + "REZERVACIJE ZA KO\u010cLJIVE POGODBE": {} + }, + "REZERVACIJE ZA POKOJNINE, JUBILEJNE NAGRADE IN ODPRAVNINE OB UPOKOJITVI": { + "REZERVACIJE ZA POKOJNINE, JUBILEJNE NAGRADE IN ODPRAVNINE OB UPOKOJITVI": {} + }, + "REZERVACIJE ZA POKRIVANJE DRUGIH OBVEZNOSTI IZ PRETEKLEGA POSLOVANJA": { + "REZERVACIJE ZA POKRIVANJE DRUGIH OBVEZNOSTI IZ PRETEKLEGA POSLOVANJA": {} + }, + "REZERVACIJE ZA STRO\u0160KE REORGANIZACIJE PODJETJA": { + "REZERVACIJE ZA STRO\u0160KE REORGANIZACIJE PODJETJA": {} + } + }, + "STRO\u0160KI DELA": { + "DELODAJAL\u010cEVI PRISPEVKI OD PLA\u010c, NADOMESTIL PLA\u010c, BONITET, POVRA\u010cIL IN DRUGIH PREJEMKOV ZAPOSLENCEV": { + "DELODAJAL\u010cEVI PRISPEVKI OD PLA\u010c, NADOMESTIL PLA\u010c, BONITET, POVRA\u010cIL IN DRUGIH PREJEMKOV ZAPOSLENCEV": {} + }, + "DRUGE DELODAJAL\u010cEVE DAJATVE OD PLA\u010c, NADOMESTIL PLA\u010c, BONITET, POVRA\u010cIL IN DRUGIH PREJEMKOV ZAPOSLENCEV": { + "DRUGE DELODAJAL\u010cEVE DAJATVE OD PLA\u010c, NADOMESTIL PLA\u010c, BONITET, POVRA\u010cIL IN DRUGIH PREJEMKOV ZAPOSLENCEV": {} + }, + "NADOMESTILA PLA\u010c ZAPOSLENCEV": { + "NADOMESTILA PLA\u010c ZAPOSLENCEV": {} + }, + "NAGRADE VAJENCEM SKUPAJ Z DAJATVAMI, KI BREMENIJO PODJETJE": { + "NAGRADE VAJENCEM SKUPAJ Z DAJATVAMI, KI BREMENIJO PODJETJE": {} + }, + "PLA\u010cE ZAPOSLENCEV": { + "PLA\u010cE ZAPOSLENCEV": {} + }, + "REGRES ZA LETNI DOPUST, BONITETE, POVRA\u010cILA (ZA PREVOZ NA DELO IN Z NJEGA, ZA PREHRANO, ZA LO\u010cENO \u017dIVLJENJE) IN DRUGI PREJEMKI ZAPOSLENCEV": { + "REGRES ZA LETNI DOPUST, BONITETE, POVRA\u010cILA (ZA PREVOZ NA DELO IN Z NJEGA, ZA PREHRANO, ZA LO\u010cENO \u017dIVLJENJE) IN DRUGI PREJEMKI ZAPOSLENCEV": {} + }, + "STRO\u0160KI DODATNEGA POKOJNINSKEGA ZAVAROVANJA ZAPOSLENCEV": { + "STRO\u0160KI DODATNEGA POKOJNINSKEGA ZAVAROVANJA ZAPOSLENCEV": {} + } + }, + "STRO\u0160KI MATERIALA": { + "DRUGI STRO\u0160KI MATERIALA": { + "DRUGI STRO\u0160KI MATERIALA": {} + }, + "ODPIS DROBNEGA INVENTARJA IN EMBALA\u017dE": { + "ODPIS DROBNEGA INVENTARJA IN EMBALA\u017dE": {} + }, + "STRO\u0160KI ENERGIJE": { + "STRO\u0160KI ENERGIJE": {} + }, + "STRO\u0160KI MATERIALA": { + "STRO\u0160KI MATERIALA": {} + }, + "STRO\u0160KI NADOMESTNIH DELOV ZA OSNOVNA SREDSTVA IN MATERIALA ZA VZDR\u017dEVANJE OSNOVNIH SREDSTEV": { + "STRO\u0160KI NADOMESTNIH DELOV ZA OSNOVNA SREDSTVA IN MATERIALA ZA VZDR\u017dEVANJE OSNOVNIH SREDSTEV": {} + }, + "STRO\u0160KI PISARNI\u0160KEGA MATERIALA IN STROKOVNE LITERATURE": { + "STRO\u0160KI PISARNI\u0160KEGA MATERIALA IN STROKOVNE LITERATURE": {} + }, + "STRO\u0160KI POMO\u017dNEGA MATERIALA": { + "STRO\u0160KI POMO\u017dNEGA MATERIALA": {} + }, + "USKLADITEV STRO\u0160KOV MATERIALA IN DROBNEGA INVENTARJA ZARADI UGOTOVLJENIH POPISNIH RAZLIK": { + "USKLADITEV STRO\u0160KOV MATERIALA IN DROBNEGA INVENTARJA ZARADI UGOTOVLJENIH POPISNIH RAZLIK": {} + } + }, + "STRO\u0160KI OBRESTI": { + "STRO\u0160KI OBRESTI": { + "STRO\u0160KI OBRESTI": {} + } + }, + "STRO\u0160KI STORITEV": { + "NAJEMNINE": { + "NAJEMNINE": {} + }, + "POVRA\u010cILA STRO\u0160KOV ZAPOSLENCEM V ZVEZI Z DELOM": { + "POVRA\u010cILA STRO\u0160KOV ZAPOSLENCEM V ZVEZI Z DELOM": {} + }, + "STRO\u0160KI DRUGIH STORITEV": { + "STRO\u0160KI DRUGIH STORITEV": {} + }, + "STRO\u0160KI INTELEKTUALNIH IN OSEBNIH STORITEV": { + "STRO\u0160KI INTELEKTUALNIH IN OSEBNIH STORITEV": {} + }, + "STRO\u0160KI PLA\u010cILNEGA PROMETA, STRO\u0160KI BAN\u010cNIH STORITEV, STRO\u0160KI POSLOV IN ZAVAROVALNE PREMIJE": { + "STRO\u0160KI PLA\u010cILNEGA PROMETA, STRO\u0160KI BAN\u010cNIH STORITEV, STRO\u0160KI POSLOV IN ZAVAROVALNE PREMIJE": {} + }, + "STRO\u0160KI SEJMOV, REKLAME IN REPREZENTANCE": { + "STRO\u0160KI SEJMOV, REKLAME IN REPREZENTANCE": {} + }, + "STRO\u0160KI STORITEV FIZI\u010cNIH OSEB, KI NE OPRAVLJAJO DEJAVNOSTI, SKUPAJ Z DAJATVAMI, KI BREMENIJO PODJETJE (STRO\u0160KI PO POGODBAH O DELU, AVTORSKIH POGODBAH, SEJNINE ZAPOSLENCEM IN DRUGIM OSEBAM \u2026)": { + "STRO\u0160KI STORITEV FIZI\u010cNIH OSEB, KI NE OPRAVLJAJO DEJAVNOSTI, SKUPAJ Z DAJATVAMI, KI BREMENIJO PODJETJE (STRO\u0160KI PO POGODBAH O DELU, AVTORSKIH POGODBAH, SEJNINE ZAPOSLENCEM IN DRUGIM OSEBAM \u2026)": {} + }, + "STRO\u0160KI STORITEV PRI USTVARJANJU PROIZVODOV IN OPRAVLJANJU STORITEV": { + "STRO\u0160KI STORITEV PRI USTVARJANJU PROIZVODOV IN OPRAVLJANJU STORITEV": {} + }, + "STRO\u0160KI STORITEV V ZVEZI Z VZDR\u017dEVANJEM": { + "STRO\u0160KI STORITEV V ZVEZI Z VZDR\u017dEVANJEM": {} + }, + "STRO\u0160KI TRANSPORTNIH STORITEV": { + "STRO\u0160KI TRANSPORTNIH STORITEV": {} + } + } + }, + "ZALOGE PROIZVODOV, STORITEV, BLAGA IN NEKRATKORO\u010cNIH SREDSTEV (SKUPINE ZA ODTUJITEV) ZA PRODAJO": { + "NEDOKON\u010cANE PROIZVODNJA IN STORITVE": { + "NEDOKON\u010cANA PROIZVODNJA": { + "NEDOKON\u010cANA PROIZVODNJA": {} + }, + "NEDOKON\u010cANE STORITVE": { + "NEDOKON\u010cANE STORITVE": {} + }, + "ODMIKI OD CEN NEDOKON\u010cANIH PROIZVODNJE IN STORITEV": { + "ODMIKI OD CEN NEDOKON\u010cANIH PROIZVODNJE IN STORITEV": {} + }, + "POLIZDELKI": { + "POLIZDELKI": {} + }, + "PROIZVODNJA V DODELAVI IN PREDELAVI": { + "PROIZVODNJA V DODELAVI IN PREDELAVI": {} + } + }, + "NEKRATKORO\u010cNA SREDSTVA (SKUPINE ZA ODTUJITEV) ZA PRODAJO": { + "DRUGA NEKRATKORO\u010cNA SREDSTVA, NAMENJENA PRODAJI": { + "DRUGA NEKRATKORO\u010cNA SREDSTVA, NAMENJENA PRODAJI": {} + }, + "NALO\u017dBENE NEPREMI\u010cNINE, VREDNOTENE PO MODELU NABAVNE VREDNOSTI, NAMENJENE PRODAJI": { + "NALO\u017dBENE NEPREMI\u010cNINE, VREDNOTENE PO MODELU NABAVNE VREDNOSTI, NAMENJENE PRODAJI": {} + }, + "OPREDMETENA OSNOVNA SREDSTVA, NAMENJENA PRODAJI": { + "OPREDMETENA OSNOVNA SREDSTVA, NAMENJENA PRODAJI": {} + }, + "SREDSTVA DELA DENAR USTVARJAJO\u010cE ENOTE, NAMENJENA PRODAJI": { + "SREDSTVA DELA DENAR USTVARJAJO\u010cE ENOTE, NAMENJENA PRODAJI": {} + }, + "SREDSTVA DENAR USTVARJAJO\u010cE ENOTE, NAMENJENA PRODAJI": { + "SREDSTVA DENAR USTVARJAJO\u010cE ENOTE, NAMENJENA PRODAJI": {} + } + }, + "OBRA\u010cUN NABAVE BLAGA": { + "OBRA\u010cUN NABAVE BLAGA": { + "OBRA\u010cUN NABAVE BLAGA": {} + }, + "ODVISNI STRO\u0160KI NABAVE BLAGA": { + "ODVISNI STRO\u0160KI NABAVE BLAGA": {} + }, + "VREDNOST BLAGA PO OBRA\u010cUNIH DOBAVITELJEV": { + "VREDNOST BLAGA PO OBRA\u010cUNIH DOBAVITELJEV": {} + } + }, + "PROIZVODI": { + "ODMIKI OD CEN PROIZVODOV": { + "ODMIKI OD CEN PROIZVODOV": {} + }, + "PROIZVODI NA POTI": { + "PROIZVODI NA POTI": {} + }, + "PROIZVODI V DODELAVI IN PREDELAVI": { + "PROIZVODI V DODELAVI IN PREDELAVI": {} + }, + "PROIZVODI V LASTNEM SKLADI\u0160\u010cU": { + "PROIZVODI V LASTNEM SKLADI\u0160\u010cU": {} + }, + "PROIZVODI V LASTNI PRODAJALNI": { + "PROIZVODI V LASTNI PRODAJALNI": {} + }, + "PROIZVODI V TUJEM SKLADI\u0160\u010cU": { + "PROIZVODI V TUJEM SKLADI\u0160\u010cU": {} + }, + "VRA\u010cUNANI DDV OD PROIZVODOV V PRODAJALNI": { + "VRA\u010cUNANI DDV OD PROIZVODOV V PRODAJALNI": {} + } + }, + "ZALOGE BLAGA": { + "BLAGO NA POTI": { + "BLAGO NA POTI": {} + }, + "BLAGO V LASTNEM SKLADI\u0160\u010cU": { + "BLAGO V LASTNEM SKLADI\u0160\u010cU": {} + }, + "BLAGO V LASTNI PRODAJALNI": { + "BLAGO V LASTNI PRODAJALNI": {} + }, + "BLAGO V TUJEM SKLADI\u0160\u010cU": { + "BLAGO V TUJEM SKLADI\u0160\u010cU": {} + }, + "DDV, VRA\u010cUNAN V ZALOGAH BLAGA": { + "DDV, VRA\u010cUNAN V ZALOGAH BLAGA": {} + }, + "VRA\u010cUNANA RAZLIKA V CENAH ZALOG BLAGA": { + "VRA\u010cUNANA RAZLIKA V CENAH ZALOG BLAGA": {} + } + } + }, + "ZALOGE SUROVIN IN MATERIALA": { + "OBRA\u010cUN NABAVE SUROVIN IN MATERIALA (TUDI DROBNEGA INVENTARJA IN EMBALA\u017dE)": { + "CARINA IN DRUGE UVOZNE DAV\u0160\u010cINE OD SUROVIN IN MATERIALA": { + "CARINA IN DRUGE UVOZNE DAV\u0160\u010cINE OD SUROVIN IN MATERIALA": {} + }, + "DDV IN DRUGE DAV\u0160\u010cINE OD SUROVIN IN MATERIALA": { + "DDV IN DRUGE DAV\u0160\u010cINE OD SUROVIN IN MATERIALA": {} + }, + "OBRA\u010cUN NABAVE SUROVIN IN MATERIALA": { + "OBRA\u010cUN NABAVE SUROVIN IN MATERIALA": {} + }, + "ODVISNI STRO\u0160KI NABAVE SUROVIN IN MATERIALA": { + "ODVISNI STRO\u0160KI NABAVE SUROVIN IN MATERIALA": {} + }, + "VREDNOST SUROVIN IN MATERIALA PO OBRA\u010cUNIH DOBAVITELJEV": { + "VREDNOST SUROVIN IN MATERIALA PO OBRA\u010cUNIH DOBAVITELJEV": {} + } + }, + "ZALOGE DROBNEGA INVENTARJA IN EMBALA\u017dE": { + "ODMIKI OD CEN DROBNEGA INVENTARJA IN EMBALA\u017dE": { + "ODMIKI OD CEN DROBNEGA INVENTARJA IN EMBALA\u017dE": {} + }, + "ZALOGE DROBNEGA INVENTARJA IN EMBALA\u017dE V SKLADI\u0160\u010cU": { + "ZALOGE DROBNEGA INVENTARJA IN EMBALA\u017dE V SKLADI\u0160\u010cU": {} + }, + "ZALOGE DROBNEGA INVENTARJA IN EMBALA\u017dE, DANE V UPORABO": { + "ZALOGE DROBNEGA INVENTARJA IN EMBALA\u017dE, DANE V UPORABO": {} + } + }, + "ZALOGE SUROVIN IN MATERIALA": { + "ODMIKI OD CEN ZALOG SUROVIN IN MATERIALA": { + "ODMIKI OD CEN ZALOG SUROVIN IN MATERIALA": {} + }, + "ZALOGE SUROVIN IN MATERIALA NA POTI": { + "ZALOGE SUROVIN IN MATERIALA NA POTI": {} + }, + "ZALOGE SUROVIN IN MATERIALA V DODELAVI IN PREDELAVI": { + "ZALOGE SUROVIN IN MATERIALA V DODELAVI IN PREDELAVI": {} + }, + "ZALOGE SUROVIN IN MATERIALA V SKLADI\u0160\u010cU": { + "ZALOGE SUROVIN IN MATERIALA V SKLADI\u0160\u010cU": {} + } + } + }, + "name": "KONTNI NA\u010cRT ZA GOSPODARSKE DRU\u017dBE", + "parent_id": null + } +} \ No newline at end of file diff --git a/erpnext/accounts/doctype/account/chart_of_accounts/syscohada_syscohada_chart_template.json b/erpnext/accounts/doctype/account/chart_of_accounts/syscohada_syscohada_chart_template.json new file mode 100644 index 0000000000..b6dc7bcf06 --- /dev/null +++ b/erpnext/accounts/doctype/account/chart_of_accounts/syscohada_syscohada_chart_template.json @@ -0,0 +1,1557 @@ +{ + "country_code": "syscohada", + "name": "SYSCOHADA - Plan de compte", + "tree": { + "Comptes de bilan": { + "Comptes d'immobilisations": { + "AMORTISSEMENTS": { + "AMORTISSEMENTS DES B\u00c2TIMENTS, INSTALLATIONS TECHNIQUES ET AGENCEMENTS": { + "Amortissements des am\u00e9nagements de bureaux": {}, + "Amortissements des autres installations et agencements": {}, + "Amortissements des b\u00e2timents industriels, agricoles et commerciaux mis en concession": {}, + "Amortissements des b\u00e2timents industriels, agricoles, administratifs et commerciaux sur sol d'autrui": {}, + "Amortissements des b\u00e2timents industriels, agricoles, administratifs et commerciaux sur sol propre": {}, + "Amortissements des installations techniques": {}, + "Amortissements des ouvrages d'infrastructure": {} + }, + "AMORTISSEMENTS DES IMMOBILISATIONS INCORPORELLES": { + "Amortissements des autres droits et valeurs incorporels": {}, + "Amortissements des brevets, licences, concessions et droits similaires": {}, + "Amortissements des frais de recherche et de d\u00e9veloppement": {}, + "Amortissements des investissements de cr\u00e9ation": {}, + "Amortissements des logiciels": {}, + "Amortissements des marques": {}, + "Amortissements du droit au bail": {}, + "Amortissements du fonds commercial": {} + }, + "AMORTISSEMENTS DES TERRAINS": { + "Amortissements des terrains agricoles et forestiers": {}, + "Amortissements des terrains de gisement": {}, + "Amortissements des travaux de mise en valeur des terrains": {} + }, + "AMORTISSEMENTS DU MAT\u00c9RIEL": { + "Amortissements des agencements et am\u00e9nagements du mat\u00e9riel": {}, + "Amortissements des autres mat\u00e9riels": {}, + "Amortissements des immobilisations animales et agricoles": {}, + "Amortissements du mat\u00e9riel d'emballage r\u00e9cup\u00e9rable et identifiable": {}, + "Amortissements du mat\u00e9riel de transport": {}, + "Amortissements du mat\u00e9riel et mobilier": {}, + "Amortissements du mat\u00e9riel et outillage agricole": {}, + "Amortissements du mat\u00e9riel et outillage industriel et commercial": {} + } + }, + "AUTRES IMMOBLISATIONS FINANCI\u00c8RES": { + "CR\u00c9ANCES RATTACH\u00c9ES \u00c0 DES PARTICIPATIONS ET AVANCES \u00c0 DES G.I.E.": { + "Avances \u00e0 des Groupements d'int\u00e9r\u00eat \u00e9conomique (G.I.E.)": {}, + "Cr\u00e9ances rattach\u00e9es \u00e0 des participations (groupe)": {}, + "Cr\u00e9ances rattach\u00e9es \u00e0 des participations (hors groupe)": {}, + "Cr\u00e9ances rattach\u00e9es \u00e0 des soci\u00e9t\u00e9s en participation": {} + }, + "CR\u00c9ANCES SUR L\u2019\u00c9TAT": { + "Autres": {}, + "Fonds r\u00e9glement\u00e9": {}, + "Retenues de garantie": {} + }, + "D\u00c9P\u00d4TS ET CAUTIONNEMENTS VERS\u00c9S": { + "Autres d\u00e9p\u00f4ts et cautionnements": {}, + "Cautionnements sur autres op\u00e9rations": {}, + "Cautionnements sur march\u00e9s publics": {}, + "D\u00e9p\u00f4ts pour le gaz": {}, + "D\u00e9p\u00f4ts pour le t\u00e9l\u00e9phone, le t\u00e9lex, la t\u00e9l\u00e9copie": {}, + "D\u00e9p\u00f4ts pour loyers d\u2019avance": {}, + "D\u00e9p\u00f4ts pour l\u2019eau": {}, + "D\u00e9p\u00f4ts pour l\u2019\u00e9lectricit\u00e9": {} + }, + "IMMOBILISATIONS FINANCI\u00c8RES DIVERSES": { + "Cr\u00e9ances divers hors groupe": {}, + "Cr\u00e9ances diverses groupe": {}, + "Or et m\u00e9taux pr\u00e9cieux ()": {} + }, + "INT\u00c9R\u00caTS COURUS": { + "Cr\u00e9ances rattach\u00e9es \u00e0 des participations": {}, + "Cr\u00e9ances sur l'Etat": {}, + "D\u00e9p\u00f4ts et cautionnements vers\u00e9s": {}, + "Immobilisations financi\u00e8res diverses": {}, + "Pr\u00eats au personnel": {}, + "Pr\u00eats et cr\u00e9ances non commerciales": {}, + "Titres immobilis\u00e9s": {} + }, + "PR\u00caTS AU PERSONNEL": { + "Autres pr\u00eats (frais d\u2019\u00e9tudes\u2026)": {}, + "Pr\u00eats immobiliers": {}, + "Pr\u00eats mobiliers et d\u2019installation": {} + }, + "PR\u00caTS ET CR\u00c9ANCES NON COMMERCIALES": { + "Billets de fonds": {}, + "Pr\u00eats aux associ\u00e9s": {}, + "Pr\u00eats participatifs": {}, + "Titres pr\u00eat\u00e9s": {} + }, + "TITRES IMMOBILIS\u00c9S": { + "Autres titres immobilis\u00e9s": {}, + "Certificats d\u2019investissement": {}, + "Parts de fonds commun de placement (F.C.P.)": {}, + "Titres immobilis\u00e9s de l\u2019activit\u00e9 de portefeuille (T.I.A.P.)": {}, + "Titres participatifs": {} + } + }, + "AVANCES ET ACOMPTES VERS\u00c9S SUR IMMOBILISATIONS": { + "AVANCES ET ACOMPTES VERS\u00c9S SUR IMMOBILISATIONS CORPORELLES": {}, + "AVANCES ET ACOMPTES VERS\u00c9S SUR IMMOBILISATIONS INCORPORELLES": {} + }, + "B\u00c2TIMENTS, INSTALLATIONS TECHNIQUES ET AGENCEMENTS": { + "AMENAGEMENTS DE BUREAUX": { + "Autres": {}, + "Installations g\u00e9n\u00e9rales": {} + }, + "AUTRES INSTALLATIONS ET AGENCEMENTS": {}, + "B\u00c2TIMENTS ET INSTALLATIONS EN COURS": {}, + "B\u00c2TIMENTS INDUSTRIELS, AGRICOLES ET COMMERCIAUX MIS EN CONCESSION": {}, + "B\u00c2TIMENTS INDUSTRIELS, AGRICOLES, ADMINISTRATIFS ET COMMERCIAUX SUR SOL D\u2019AUTRUI": { + "B\u00e2timents administratifs et commerciaux": {}, + "B\u00e2timents affect\u00e9s au logement du personnel": {}, + "B\u00e2timents agricoles": {}, + "B\u00e2timents industriels": {}, + "Immeubles de rapport": {} + }, + "B\u00c2TIMENTS INDUSTRIELS, AGRICOLES, ADMINISTRATIFS ET COMMERCIAUX SUR SOL PROPRE": { + "B\u00e2timents administratifs et commerciaux": {}, + "B\u00e2timents affect\u00e9s au logement du personnel": {}, + "B\u00e2timents agricoles": {}, + "B\u00e2timents industriels": {}, + "Immeubles de rapport": {} + }, + "INSTALLATIONS TECHNIQUES": { + "Installations complexes sp\u00e9cialis\u00e9es sur sol d\u2019autrui": {}, + "Installations complexes sp\u00e9cialis\u00e9es sur sol propre": {}, + "Installations \u00e0 caract\u00e8re sp\u00e9cifique sur sol d\u2019autrui": {}, + "Installations \u00e0 caract\u00e8re sp\u00e9cifique sur sol propre": {} + }, + "OUVRAGES D\u2019INFRASTRUCTURE": { + "Autres": {}, + "Barrages, Digues": {}, + "Pistes d\u2019a\u00e9rodrome": {}, + "Voies de fer": {}, + "Voies de terre": {}, + "Voies d\u2019eau": {} + } + }, + "CHARGES IMMOBILIS\u00c9ES": { + "CHARGES \u00c0 R\u00c9PARTIR SUR PLUSIEURS EXERCICES": { + "Charges diff\u00e9r\u00e9es": {}, + "Charges \u00e0 \u00e9taler": {}, + "Frais d'acquisition d'immobilisations": {}, + "Frais d'\u00e9mission des emprunts": {} + }, + "FRAIS D'\u00c9TABLISSEMENT": { + "Frais d'entr\u00e9e \u00e0 la Bourse": {}, + "Frais de constitution": {}, + "Frais de fonctionnement ant\u00e9rieurs au d\u00e9marrage": {}, + "Frais de modification du capital (fusions, scissions, transformations)": {}, + "Frais de prospection": {}, + "Frais de publicit\u00e9 et de lancement": {}, + "Frais de restructuration": {}, + "Frais divers d'\u00e9tablissement": {} + }, + "PRIMES DE REMBOURSEMENT DES OBLIGATIONS": { + "Autres emprunts obligataires": {}, + "Obligations convertibles": {}, + "Obligations ordinaires": {} + } + }, + "IMMOBILISATIONS INCORPORELLES": { + "AUTRES DROITS ET VALEURS INCORPORELS": {}, + "BREVETS, LICENCES, CONCESSIONS ET DROITS SIMILAIRES": {}, + "DROIT AU BAIL": {}, + "FONDS COMMERCIAL": {}, + "FRAIS DE RECHERCHE ET DE D\u00c9VELOPPEMENT": {}, + "IMMOBILISATIONS INCORPORELLES EN COURS": { + "Autres droits et valeurs incorporels": {}, + "Frais de recherche et de d\u00e9veloppement": {}, + "Logiciels": {} + }, + "INVESTISSEMENTS DE CR\u00c9ATION": {}, + "LOGICIELS": {}, + "MARQUES": {} + }, + "MAT\u00c9RIEL": { + "AGENCEMENTS ET AM\u00c9NAGEMENTS DU MAT\u00c9RIEL": {}, + "AUTRES MAT\u00c9RIELS": { + "Collections et oeuvres d\u2019art": {} + }, + "IMMOBILISATIONS ANIMALES ET AGRICOLES": { + "Animaux de garde": {}, + "Autres": {}, + "Cheptel, animaux de trait": {}, + "Cheptel, animaux reproducteurs": {}, + "Plantations agricoles": {} + }, + "MAT\u00c9RIEL DE TRANSPORT": { + "Autres (v\u00e9lo, mobylette, moto)": {}, + "Mat\u00e9riel automobile": {}, + "Mat\u00e9riel a\u00e9rien": {}, + "Mat\u00e9riel ferroviaire": {}, + "Mat\u00e9riel fluvial, lagunaire": {}, + "Mat\u00e9riel hippomobile": {}, + "Mat\u00e9riel naval": {} + }, + "MAT\u00c9RIEL D\u2019EMBALLAGE R\u00c9CUP\u00c9RABLE ET IDENTIFIABLE": {}, + "MAT\u00c9RIEL EN COURS": { + "Agencements et am\u00e9nagements du mat\u00e9riel": {}, + "Autres mat\u00e9riels": {}, + "Immobilisations animales et agricoles": {}, + "Mat\u00e9riel de transport": {}, + "Mat\u00e9riel d\u2019emballage r\u00e9cup\u00e9rable et identifiable": {}, + "Mat\u00e9riel et mobilier de bureau": {}, + "Mat\u00e9riel et outillage agricole": {}, + "Mat\u00e9riel et outillage industriel et commercial": {} + }, + "MAT\u00c9RIEL ET MOBILIER": { + "Mat\u00e9riel bureautique": {}, + "Mat\u00e9riel de bureau": {}, + "Mat\u00e9riel et mobilier des immeubles de rapport": {}, + "Mat\u00e9riel et mobilier des logements du personnel": {}, + "Mat\u00e9riel informatique": {}, + "Mobilier de bureau": {} + }, + "MAT\u00c9RIEL ET OUTILLAGE AGRICOLE": { + "Mat\u00e9riel agricole": {}, + "Outillage agricole": {} + }, + "MAT\u00c9RIEL ET OUTILLAGE INDUSTRIEL ET COMMERCIAL": { + "Mat\u00e9riel commercial": {}, + "Mat\u00e9riel industriel": {}, + "Outillage commercial": {}, + "Outillage industriel": {} + } + }, + "PROVISIONS POUR DEPRECIATION": { + "PROVISIONS POUR D\u00c9PR\u00c9CIATION DE MAT\u00c9RIEL": { + "Provisions pour d\u00e9pr\u00e9ciation de mat\u00e9riel en cours": {}, + "Provisions pour d\u00e9pr\u00e9ciation des agencements et am\u00e9nagements du mat\u00e9riel": {}, + "Provisions pour d\u00e9pr\u00e9ciation des autres mat\u00e9riels": {}, + "Provisions pour d\u00e9pr\u00e9ciation des immobilisations animales et agricoles": {}, + "Provisions pour d\u00e9pr\u00e9ciation du mat\u00e9riel d'emballage r\u00e9cup\u00e9rable et identifiable": {}, + "Provisions pour d\u00e9pr\u00e9ciation du mat\u00e9riel de transport": {}, + "Provisions pour d\u00e9pr\u00e9ciation du mat\u00e9riel et mobilier": {}, + "Provisions pour d\u00e9pr\u00e9ciation du mat\u00e9riel et outillage agricole": {}, + "Provisions pour d\u00e9pr\u00e9ciation du mat\u00e9riel et outillage industriel et commercial": {} + }, + "PROVISIONS POUR D\u00c9PR\u00c9CIATION DES AUTRES IMMOBILISATIONS FINANCI\u00c8RES": { + "Provisions pour d\u00e9pr\u00e9ciation des cr\u00e9ances financi\u00e8res diverses": {}, + "Provisions pour d\u00e9pr\u00e9ciation des cr\u00e9ances rattach\u00e9es \u00e0 des participations et avances \u00e0 des GIE": {}, + "Provisions pour d\u00e9pr\u00e9ciation des cr\u00e9ances sur l'Etat": {}, + "Provisions pour d\u00e9pr\u00e9ciation des d\u00e9p\u00f4ts et cautionnements vers\u00e9s": {}, + "Provisions pour d\u00e9pr\u00e9ciation des pr\u00eats au personnel": {}, + "Provisions pour d\u00e9pr\u00e9ciation des pr\u00eats et cr\u00e9ances non commerciales": {}, + "Provisions pour d\u00e9pr\u00e9ciation des titres immobilis\u00e9s": {} + }, + "PROVISIONS POUR D\u00c9PR\u00c9CIATION DES AVANCES ET ACOMPTES VERS\u00c9S SUR IMMOBILISATIONS": { + "Provisions pour d\u00e9pr\u00e9ciation des avances et acomptes vers\u00e9s sur immobilisations corporelles": {}, + "Provisions pour d\u00e9pr\u00e9ciation des avances et acomptes vers\u00e9s sur immobilisations incorporelles": {} + }, + "PROVISIONS POUR D\u00c9PR\u00c9CIATION DES B\u00c2TIMENTS, INSTALLATIONS TECHNIQUES ET AGENCEMENTS": { + "Provisions pour d\u00e9pr\u00e9ciation des am\u00e9nagements de bureaux": {}, + "Provisions pour d\u00e9pr\u00e9ciation des autres installations et agencements": {}, + "Provisions pour d\u00e9pr\u00e9ciation des b\u00e2timents et installations en cours": {}, + "Provisions pour d\u00e9pr\u00e9ciation des b\u00e2timents industriels, agricoles et commerciaux mis en concession": {}, + "Provisions pour d\u00e9pr\u00e9ciation des b\u00e2timents industriels, agricoles, administratifs et commerciaux sur sol d'autrui": {}, + "Provisions pour d\u00e9pr\u00e9ciation des b\u00e2timents industriels, agricoles, administratifs et commerciaux sur sol propre": {}, + "Provisions pour d\u00e9pr\u00e9ciation des installations techniques": {}, + "Provisions pour d\u00e9pr\u00e9ciation des ouvrages d'infrastructures": {} + }, + "PROVISIONS POUR D\u00c9PR\u00c9CIATION DES IMMOBILISATIONS INCORPORELLES": { + "Provisions pour d\u00e9pr\u00e9ciation des autres droits et valeurs incorporels": {}, + "Provisions pour d\u00e9pr\u00e9ciation des brevets, licences, concessions et droits similaires": {}, + "Provisions pour d\u00e9pr\u00e9ciation des immobilisations incorporelles en cours": {}, + "Provisions pour d\u00e9pr\u00e9ciation des investissements de cr\u00e9ation": {}, + "Provisions pour d\u00e9pr\u00e9ciation des logiciels": {}, + "Provisions pour d\u00e9pr\u00e9ciation des marques": {}, + "Provisions pour d\u00e9pr\u00e9ciation du droit au bail": {}, + "Provisions pour d\u00e9pr\u00e9ciation du fonds commercial": {} + }, + "PROVISIONS POUR D\u00c9PR\u00c9CIATION DES TERRAINS": { + "Provisions pour d\u00e9pr\u00e9ciation des am\u00e9nagements de terrains en cours": {}, + "Provisions pour d\u00e9pr\u00e9ciation des autres terrains": {}, + "Provisions pour d\u00e9pr\u00e9ciation des terrains agricoles et forestiers": {}, + "Provisions pour d\u00e9pr\u00e9ciation des terrains am\u00e9nag\u00e9s": {}, + "Provisions pour d\u00e9pr\u00e9ciation des terrains b\u00e2tis": {}, + "Provisions pour d\u00e9pr\u00e9ciation des terrains de gisement": {}, + "Provisions pour d\u00e9pr\u00e9ciation des terrains mis en concession": {}, + "Provisions pour d\u00e9pr\u00e9ciation des terrains nus": {}, + "Provisions pour d\u00e9pr\u00e9ciation des travaux de mise en valeur des terrains": {} + }, + "PROVISIONS POUR D\u00c9PR\u00c9CIATION DES TITRES DE PARTICIPATION": { + "Provisions pour d\u00e9pr\u00e9ciation des autres titres de participation": {}, + "Provisions pour d\u00e9pr\u00e9ciation des participations dans des organismes professionnels": {}, + "Provisions pour d\u00e9pr\u00e9ciation des parts dans des GIE": {}, + "Provisions pour d\u00e9pr\u00e9ciation des titres de participation dans des soci\u00e9t\u00e9s sous contr\u00f4le exclusif": {}, + "Provisions pour d\u00e9pr\u00e9ciation des titres de participation dans les soci\u00e9t\u00e9s conf\u00e9rant une influence notable": {}, + "Provisions pour d\u00e9pr\u00e9ciation des titres de participation dans les soci\u00e9t\u00e9s sous contr\u00f4le conjoint": {} + } + }, + "TERRAINS": { + "AM\u00c9NAGEMENTS DE TERRAINS EN COURS": { + "Autres terrains": {}, + "Terrains agricoles et forestiers": {}, + "Terrains de gisement": {}, + "Terrains nus": {} + }, + "AUTRES TERRAINS": { + "Autres terrains": {}, + "Terrains des immeubles de rapport": {}, + "Terrains des logements affect\u00e9s au personnel": {} + }, + "TERRAINS AGRICOLES ET FORESTIERS": { + "Autres terrains": {}, + "Terrains d'exploitation agricole": {}, + "Terrains d'exploitation foresti\u00e8re": {} + }, + "TERRAINS AM\u00c9NAG\u00c9S": { + "Parkings": {} + }, + "TERRAINS B\u00c2TIS": { + "Autres terrains b\u00e2tis": {}, + "pour b\u00e2timents administratifs et commerciaux": {}, + "pour b\u00e2timents affect\u00e9s aux autres op\u00e9rations non professionnelles": {}, + "pour b\u00e2timents affect\u00e9s aux autres op\u00e9rations professionnelles": {}, + "pour b\u00e2timents industriels et agricoles": {} + }, + "TERRAINS DE GISEMENT": { + "Carri\u00e8res": {} + }, + "TERRAINS MIS EN CONCESSION": {}, + "TERRAINS NUS": { + "Autres terrains nus": {}, + "Terrains \u00e0 b\u00e2tir": {} + }, + "TRAVAUX DE MISE EN VALEUR DES TERRAINS": { + "Autres travaux": {}, + "Plantation d'arbres et d'arbustes": {} + } + }, + "TITRES DE PARTICIPATION": { + "AUTRES TITRES DE PARTICIPATION": {}, + "PARTICIPATIONS DANS DES ORGANISMES PROFESSIONNELS": {}, + "PARTS DANS DES GROUPEMENTS D\u2019INT\u00c9R\u00caT \u00c9CONOMIQUE (G.I.E.)": {}, + "TITRES DE PARTICIPATION DANS DES SOCI\u00c9T\u00c9S CONF\u00c9RANT UNE INFLUENCE NOTABLE": {}, + "TITRES DE PARTICIPATION DANS DES SOCI\u00c9T\u00c9S SOUS CONTR\u00d4LE CONJOINT": {}, + "TITRES DE PARTICIPATION DANS DES SOCI\u00c9T\u00c9S SOUS CONTR\u00d4LE EXCLUSIF": {} + } + }, + "Comptes de capitaux": { + "CAPITAL": { + "ACTIONNAIRES, CAPITAL SOUSCRIT, NON APPEL\u00c9": {}, + "CAPITAL PAR DOTATION": { + "Autres dotations": {}, + "Dotation initiale": {}, + "Dotations compl\u00e9mentaires": {} + }, + "CAPITAL PERSONNEL": {}, + "CAPITAL SOCIAL": { + "Capital souscrit soumis \u00e0 des conditions particuli\u00e8res": {}, + "Capital souscrit, appel\u00e9, non vers\u00e9": {}, + "Capital souscrit, appel\u00e9, vers\u00e9, amorti": {}, + "Capital souscrit, appel\u00e9, vers\u00e9, non amorti": {}, + "Capital souscrit, non appel\u00e9": {} + }, + "COMPTE DE L'EXPLOITANT": { + "Apports temporaires": {}, + "Autres pr\u00e9l\u00e8vements": {}, + "Op\u00e9rations courantes": {}, + "Pr\u00e9l\u00e8vements d\u2019autoconsommation": {}, + "R\u00e9mun\u00e9rations, imp\u00f4ts et autres charges personnelles": {} + }, + "PRIMES LI\u00c9ES AUX CAPITAUX PROPRES": { + "Autres primes": {}, + "Primes d'apport": {}, + "Primes d'\u00e9mission": {}, + "Primes de conversion": {}, + "Primes de fusion": {} + }, + "\u00c9CARTS DE R\u00c9\u00c9VALUATION": { + "\u00c9carts de r\u00e9\u00e9valuation libre": {}, + "\u00c9carts de r\u00e9\u00e9valuation l\u00e9gale": {} + } + }, + "DETTES DE CR\u00c9DIT - BAIL ET CONTRATS ASSIMIL\u00c9S": { + "EMPRUNTS \u00c9QUIVALENTS DE CR\u00c9DIT - BAIL IMMOBILIER": {}, + "EMPRUNTS \u00c9QUIVALENTS DE CR\u00c9DIT - BAIL MOBILIER": {}, + "EMPRUNTS \u00c9QUIVALENTS D\u2019AUTRES CONTRATS": {}, + "INT\u00c9R\u00caTS COURUS": { + "sur emprunts \u00e9quivalents de cr\u00e9dit \u2013 bail immobilier": {}, + "sur emprunts \u00e9quivalents de cr\u00e9dit \u2013 bail mobilier": {}, + "sur emprunts \u00e9quivalents d\u2019autres contrats": {} + } + }, + "DETTES LI\u00c9ES \u00c0 DES PARTICIPATIONS ET COMPTES DE LIAISON DES ETABLISSEMENTS ET SOCI\u00c9T\u00c9S EN PARTICIPATION": { + "COMPTES DE LIAISON CHARGES": {}, + "COMPTES DE LIAISON DES SOCI\u00c9T\u00c9S EN PARTICIPATION": {}, + "COMPTES DE LIAISON PRODUITS": {}, + "COMPTES PERMANENTS BLOQU\u00c9S DES \u00c9TABLISSEMENTS ET SUCCURSALES": {}, + "COMPTES PERMANENTS NON BLOQU\u00c9S DES \u00c9TABLISSEMENTS ET SUCCURSALES": {}, + "DETTES LI\u00c9ES \u00c0 DES PARTICIPATIONS": { + "Dettes li\u00e9es \u00e0 des participations (groupe)": {}, + "Dettes li\u00e9es \u00e0 des participations (hors groupe)": {} + }, + "DETTES LI\u00c9ES \u00c0 DES SOCI\u00c9T\u00c9S EN PARTICIPATION": {}, + "INT\u00c9R\u00caTS COURUS SUR DETTES LI\u00c9ES \u00c0 DES PARTICIPATIONS": {} + }, + "EMPRUNTS ET DETTES ASSIMIL\u00c9ES": { + "AUTRES EMPRUNTS ET DETTES": { + "Billets de fonds": {}, + "Dettes cons\u00e9cutives \u00e0 des titres emprunt\u00e9s": {}, + "Dettes du conc\u00e9dant exigibles en nature": {}, + "Emprunts participatifs": {}, + "Participation des travailleurs aux b\u00e9n\u00e9fices": {}, + "Rentes viag\u00e8res capitalis\u00e9es": {} + }, + "AVANCES ASSORTIES DE CONDITIONS PARTICULI\u00c8RES": { + "Avances bloqu\u00e9es pour augmentation du capital": {}, + "Avances conditionn\u00e9es par l'\u00c9tat": {}, + "Avances conditionn\u00e9es par les autres organismes africains": {}, + "Avances conditionn\u00e9es par les organismes internationaux": {}, + "Droits du conc\u00e9dant exigibles en nature": {} + }, + "AVANCES RE\u00c7UES DE L'\u00c9TAT": {}, + "AVANCES RE\u00c7UES ET COMPTES COURANTS BLOQU\u00c9S": {}, + "D\u00c9P\u00d4TS ET CAUTIONNEMENTS RECUS": { + "Cautionnements": {}, + "D\u00e9p\u00f4ts": {} + }, + "EMPRUNTS ET DETTES AUPR\u00c8S DES \u00c9TABLISSEMENTS DE CR\u00c9DIT": {}, + "EMPRUNTS OBLIGATAIRES": { + "Autres emprunts obligataires": {}, + "Emprunts obligataires convertibles": {}, + "Emprunts obligataires ordinaires": {} + }, + "INT\u00c9R\u00caTS COURUS": { + "sur autres emprunts et dettes": {}, + "sur avances assorties de conditions particuli\u00e8res": {}, + "sur avances re\u00e7ues de l'\u00c9tat": {}, + "sur avances re\u00e7ues et comptes courants bloqu\u00e9s": {}, + "sur d\u00e9p\u00f4ts et cautionnements re\u00e7us": {}, + "sur emprunts et dettes aupr\u00e8s des \u00e9tablissements de cr\u00e9dit": {}, + "sur emprunts obligataires": {} + } + }, + "PROVISIONS FINANCIERES POUR RISQUES ET CHARGES": { + "AUTRES PROVISIONS FINANCI\u00c8RES POUR RISQUES ET CHARGES": { + "Autres provisions financi\u00e8res pour risques et charges": {}, + "Provisions de propre assureur": {}, + "Provisions pour amendes et p\u00e9nalit\u00e9s": {}, + "Provisions pour renouvellement des immobilisations (entreprises concessionnaires)": {} + }, + "PROVISIONS POUR CHARGES \u00c0 REPARTIR SUR PLUSIEURS EXERCICES": { + "Provisions pour grosses r\u00e9parations": {} + }, + "PROVISIONS POUR GARANTIES DONN\u00c9ES AUX CLIENTS": {}, + "PROVISIONS POUR IMP\u00d4TS": {}, + "PROVISIONS POUR LITIGES": {}, + "PROVISIONS POUR PENSIONS ET OBLIGATIONS SIMILAIRES": {}, + "PROVISIONS POUR PERTES DE CHANGE": {}, + "PROVISIONS POUR PERTES SUR MARCH\u00c9S \u00c0 ACH\u00c8VEMENT FUTUR": {} + }, + "PROVISIONS R\u00c9GLEMENT\u00c9ES ET FONDS ASSIMIL\u00c9S": { + "AMORTISSEMENTS D\u00c9ROGATOIRES": {}, + "AUTRES PROVISIONS ET FONDS R\u00c9GLEMENTES": {}, + "FONDS R\u00c9GLEMENT\u00c9S": { + "Fonds National": {}, + "Pr\u00e9l\u00e8vement pour le Budget": {} + }, + "PLUS-VALUES DE CESSION \u00c0 R\u00c9INVESTIR": {}, + "PROVISION SP\u00c9CIALE DE R\u00c9\u00c9VALUATION": {}, + "PROVISIONS POUR INVESTISSEMENT": {}, + "PROVISIONS R\u00c9GLEMENT\u00c9ES RELATIVES AUX IMMOBILISATIONS": { + "Reconstitution des gisements miniers et p\u00e9troliers": {} + }, + "PROVISIONS R\u00c9GLEMENT\u00c9ES RELATIVES AUX STOCKS": { + "Fluctuation des cours": {}, + "Hausse de prix": {} + } + }, + "REPORT \u00c0 NOUVEAU": { + "REPORT \u00c0 NOUVEAU CR\u00c9DITEUR": {}, + "REPORT \u00c0 NOUVEAU D\u00c9BITEUR": { + "Perte - Amortissements r\u00e9put\u00e9s diff\u00e9r\u00e9s": {}, + "Perte nette \u00e0 reporter": {} + } + }, + "R\u00c9SERVES": { + "AUTRES R\u00c9SERVES": { + "R\u00e9serves diverses": {}, + "R\u00e9serves facultatives": {} + }, + "R\u00c9SERVE L\u00c9GALE": {}, + "R\u00c9SERVES R\u00c9GLEMENT\u00c9ES": { + "Autres r\u00e9serves r\u00e9glement\u00e9es": {}, + "R\u00e9serves cons\u00e9cutives \u00e0 l'octroi de subventions d'investissement": {}, + "R\u00e9serves de plus-values nettes \u00e0 long terme": {} + }, + "R\u00c9SERVES STATUTAIRES OU CONTRACTUELLES": {} + }, + "R\u00c9SULTAT NET DE L'EXERCICE": { + "EXC\u00c9DENT BRUT D'EXPLOITATION (E.B.E.)": {}, + "MARGE BRUTE (M.B.)": { + "Marge brute sur marchandises": {}, + "Marge brute sur mati\u00e8res": {} + }, + "R\u00c9SULTAT D'EXPLOITATION (R.E.)": {}, + "R\u00c9SULTAT DES ACTIVIT\u00c9S ORDINAIRES (R.A.O.)": {}, + "R\u00c9SULTAT EN INSANCE D\u2019AFFECTATION": { + "R\u00e9sultat en instance d'affectation : B\u00e9n\u00e9fice": {}, + "R\u00e9sultat en instance d'affectation : Perte": {} + }, + "R\u00c9SULTAT FINANCIER (R.F.)": {}, + "R\u00c9SULTAT HORS ACTIVIT\u00c9S ORDINAIRES (R.H.A.O.)": {}, + "R\u00c9SULTAT NET : B\u00c9N\u00c9FICE": {}, + "R\u00c9SULTAT NET : PERTE": {}, + "VALEUR AJOUT\u00c9E (V.A.)": {} + }, + "SUBVENTIONS D'INVESTISSEMENT": { + "AUTRES SUBVENTIONS D'INVESTISSEMENT": {}, + "SUBVENTIONS D'\u00c9QUIPEMENT A": { + "Autres": {}, + "Communes et collectivit\u00e9s publiques d\u00e9centralis\u00e9es": {}, + "D\u00e9partements": {}, + "Entreprises et organismes priv\u00e9s": {}, + "Entreprises publiques ou mixtes": {}, + "Organismes internationaux": {}, + "R\u00e9gions": {}, + "\u00c9tat": {} + }, + "SUBVENTIONS D'\u00c9QUIPEMENT B": {} + } + }, + "Comptes de stocks et d'en-cours": { + "AUTRES APPROVISIONNEMENTS": { + "AUTRES MATI\u00c8RES": {}, + "EMBALLAGES": { + "Autres emballages": {}, + "Emballages perdus": {}, + "Emballages r\u00e9cup\u00e9rables non identifiables": {}, + "Emballages \u00e0 usage mixte": {} + }, + "FOURNITURES D'ATELIER ET D'USINE": {}, + "FOURNITURES DE BUREAU": {}, + "FOURNITURES DE MAGASIN": {}, + "MATI\u00c8RES CONSOMMABLES": {} + }, + "D\u00c9PR\u00c9CIATIONS DES STOCKS": { + "D\u00c9PR\u00c9CIATIONS DES PRODUCTIONS EN COURS": {}, + "D\u00c9PR\u00c9CIATIONS DES SERVICES EN COURS": {}, + "D\u00c9PR\u00c9CIATIONS DES STOCKS D'AUTRES APPOVISIONNEMENTS": {}, + "D\u00c9PR\u00c9CIATIONS DES STOCKS DE MARCHANDISES": {}, + "D\u00c9PR\u00c9CIATIONS DES STOCKS DE MATI\u00c8RES PREMI\u00c8RES ET FOURNITURES LI\u00c9ES": {}, + "D\u00c9PR\u00c9CIATIONS DES STOCKS DE PRODUITS FINIS": {}, + "D\u00c9PR\u00c9CIATIONS DES STOCKS DE PRODUITS INTERM\u00c9DIAIRES ET R\u00c9SIDUELS": {}, + "D\u00c9PR\u00c9CIATIONS DES STOCKS EN COURS DE ROUTE, EN CONSIGNATION OU EN D\u00c9P\u00d4T": {} + }, + "MARCHANDISES": { + "MARCHANDISES A": { + "Marchandises A1": {}, + "Marchandises A2": {} + }, + "MARCHANDISES B": { + "Marchandises B1": {}, + "Marchandises B2": {} + }, + "MARCHANDISES HORS ACTIVIT\u00c9S ORDINAIRES (H.A.O.)": {} + }, + "MATI\u00c8RES PREMI\u00c8RES ET FOURNITURES LI\u00c9ES": { + "FOURNITURES (A,B)": {}, + "MATI\u00c8RES A": {}, + "MATI\u00c8RES B": {} + }, + "PRODUITS EN COURS": { + "PRODUITS EN COURS": { + "Produits en cours P1": {}, + "Produits en cours P2": {} + }, + "PRODUITS INTERM\u00c9DIAIRES EN COURS": { + "Produits interm\u00e9diaires A": {}, + "Produits interm\u00e9diaires B": {} + }, + "PRODUITS R\u00c9SIDUELS EN COURS": { + "Produits r\u00e9siduels A": {}, + "Produits r\u00e9siduels B": {} + }, + "TRAVAUX EN COURS": { + "Travaux en cours T1": {}, + "Travaux en cours T2": {} + } + }, + "PRODUITS FINIS": { + "PRODUITS FINIS A": {}, + "PRODUITS FINIS B": {} + }, + "PRODUITS INTERM\u00c9DIAIRES ET R\u00c9SIDUELS": { + "PRODUITS INTERM\u00c9DIAIRES": { + "Produits interm\u00e9diaires A": {}, + "Produits interm\u00e9diaires B": {} + }, + "PRODUITS R\u00c9SIDUELS": { + "D\u00e9chets": {}, + "Mati\u00e8res de R\u00e9cup\u00e9ration": {}, + "Rebuts": {} + } + }, + "SERVICES EN COURS": { + "PRESTATIONS DE SERVICES EN COURS": { + "Prestations de services S1": {}, + "Prestations de services S2": {} + }, + "\u00c9TUDES EN COURS": { + "\u00c9tudes en cours E1": {}, + "\u00c9tudes en cours E2": {} + } + }, + "STOCKS EN COURS DE ROUTE, EN CONSIGNATION OU EN D\u00c9P\u00d4T": { + "AUTRES APPROVISIONNEMENTS EN COURS DE ROUTE": {}, + "MARCHANDISES EN COURS DE ROUTE": {}, + "MATI\u00c8RES PREMI\u00c8RES ET FOURNITURES LI\u00c9ES EN COURS DE ROUTE": {}, + "PRODUITS FINIS EN COURS DE ROUTE": {}, + "STOCK EN CONSIGNATION OU EN D\u00c9P\u00d4T": { + "Stock en consignation": {}, + "Stock en d\u00e9p\u00f4t": {} + }, + "STOCK PROVENANT D'IMMOBILISATIONS MISES HORS SERVICE OU AU REBUT": {} + } + }, + "Comptes de tiers": { + "ASSOCI\u00c9S ET GROUPE": { + "ACTIONNAIRES, RESTANT D\u00db SUR CAPITAL APPEL\u00c9": {}, + "ASSOCI\u00c9S, COMPTES COURANTS": { + "Int\u00e9r\u00eats courus": {}, + "Principal": {} + }, + "ASSOCI\u00c9S, DIVIDENDES \u00c0 PAYER": {}, + "ASSOCI\u00c9S, OP\u00c9RATIONS FAITES EN COMMUN": {}, + "ASSOCI\u00c9S, OP\u00c9RATIONS SUR LE CAPITAL": { + "Actionnaires d\u00e9faillants": {}, + "Actionnaires, capital souscrit appel\u00e9 non vers\u00e9": {}, + "Associ\u00e9s apports en nature": {}, + "Associ\u00e9s apports en num\u00e9raire": {}, + "Associ\u00e9s, autres apports": {}, + "Associ\u00e9s, capital appel\u00e9 non vers\u00e9": {}, + "Associ\u00e9s, capital \u00e0 rembourser": {}, + "Associ\u00e9s, versements anticip\u00e9s": {}, + "Associ\u00e9s, versements re\u00e7us sur augmentation de capital": {} + }, + "GROUPE, COMPTES COURANTS": {} + }, + "CLIENTS ET COMPTES RATTACH\u00c9S": { + "CLIENTS": { + "Client, retenues de garantie": {}, + "Clients": {}, + "Clients - Groupe": {}, + "Clients, d\u00e9gr\u00e8vement de Taxes sur la Valeur Ajout\u00e9e (T.V.A.)": {}, + "Clients, organismes internationaux": {}, + "Clients, \u00c9tat et Collectivit\u00e9s publiques": {} + }, + "CLIENTS CR\u00c9DITEURS": { + "Clients - Groupe, avances et acomptes re\u00e7us": {}, + "Clients, avances et acomptes re\u00e7us": {}, + "Clients, dettes pour emballages et mat\u00e9riels consign\u00e9s": {}, + "Rabais, Remises, Ristournes et autres avoirs \u00e0 accorder": {} + }, + "CLIENTS, PRODUITS \u00c0 RECEVOIR": { + "Clients, factures \u00e0 \u00e9tablir": {}, + "Clients, int\u00e9r\u00eats courus": {} + }, + "CLIENTS, \u00c9FFETS ESCOMPT\u00c9S NON \u00c9CHUS": {}, + "CLIENTS, \u00c9FFETS \u00c0 RECEVOIR EN PORTEFEUILLE": { + "Clients - Groupe, Effets \u00e0 recevoir": {}, + "Clients, Effets \u00e0 recevoir": {}, + "Organismes Internationaux, Effets \u00e0 recevoir": {}, + "\u00c9tat et Collectivit\u00e9s publiques, Effets \u00e0 recevoir": {} + }, + "CR\u00c9ANCES CLIENTS LITIGIEUSES OU DOUTEUSES": { + "Cr\u00e9ances douteuses": {}, + "Cr\u00e9ances litigieuses": {} + }, + "CR\u00c9ANCES SUR CESSIONS D'IMMOBILISATIONS": { + "Cr\u00e9ances en compte": {}, + "Effets \u00e0 recevoir": {} + } + }, + "CR\u00c9ANCES ET DETTES HORS ACTIVIT\u00c9S ORDINAIRES (HAO)": { + "AUTRES CR\u00c9ANCES HORS ACTIVIT\u00c9S ORDINAIRES (H.A.O.)": {}, + "AUTRES DETTES HORS ACTIVITES ORDINAIRES (H.A.O.)": {}, + "CR\u00c9ANCES SUR CESSIONS D'IMMOBILISATIONS": { + "Effets \u00e0 recevoir": {}, + "En compte": {}, + "Factures \u00e0 \u00e9tablir": {}, + "Retenues de garantie": {} + }, + "CR\u00c9ANCES SUR CESSIONS DE TITRES DE PLACEMENT": {}, + "DETTES SUR ACQUISITION DE TITRES DE PLACEMENT": {}, + "FOURNISSEURS D'INVESTISSEMENTS": { + "Factures non parvenues": {}, + "Immobilisations corporelles": {}, + "Immobilisations incorporelles": {}, + "Retenues de garantie": {} + }, + "FOURNISSEURS D'INVESTISSEMENTS, EFFETS \u00c0 PAYER": {} + }, + "D\u00c9BITEURS ET CR\u00c9DITEURS DIVERS": { + "CHARGES CONSTAT\u00c9ES D'AVANCE": {}, + "COMPTES D'ATTENTE": { + "Cr\u00e9diteurs divers": {}, + "D\u00e9biteurs divers": {} + }, + "CR\u00c9ANCES SUR TRAVAUX NON ENCORE FACTURABLES": {}, + "PRODUITS CONSTAT\u00c9S D'AVANCE": {}, + "R\u00c9PARTITION P\u00c9RIODIQUE DES CHARGES ET DES PRODUITS": { + "Charges": {}, + "Produits": {} + }, + "VERSEMENTS RESTANT \u00c0 EFFECTUER SUR TITRES NON LIB\u00c9R\u00c9S": { + "Titres de participation": {}, + "Titres de placement": {}, + "Titres immobilis\u00e9s": {} + }, + "\u00c9CARTS DE CONVERSION - ACTIF": { + "Augmentation des dettes": {}, + "Diff\u00e9rences compens\u00e9es par couverture de change": {}, + "Diminution des cr\u00e9ances": {} + }, + "\u00c9CARTS DE CONVERSION - PASSIF": { + "Augmentation des cr\u00e9ances": {}, + "Diff\u00e9rences compens\u00e9es par couverture de change": {}, + "Diminution des dettes": {} + } + }, + "D\u00c9PR\u00c9CIATIONS ET RISQUES PROVISIONN\u00c9S (TIERS)": { + "D\u00c9PR\u00c9CIATIONS DES COMPTES ASSOCI\u00c9S ET GROUPE": { + "Associ\u00e9s, comptes courants": {}, + "Associ\u00e9s, op\u00e9rations faites en commun": {}, + "Groupe, comptes courants": {} + }, + "D\u00c9PR\u00c9CIATIONS DES COMPTES CLIENTS": { + "Cr\u00e9ances douteuses": {}, + "Cr\u00e9ances litigieuses": {} + }, + "D\u00c9PR\u00c9CIATIONS DES COMPTES DE CR\u00c9ANCES H.A.O.": { + "Autres cr\u00e9ances H.A.O.": {}, + "Cr\u00e9ances sur cessions d'immobilisations": {}, + "Cr\u00e9ances sur cessions de titres de placement": {} + }, + "D\u00c9PR\u00c9CIATIONS DES COMPTES D\u00c9BITEURS DIVERS": {}, + "D\u00c9PR\u00c9CIATIONS DES COMPTES FOURNISSEURS": {}, + "D\u00c9PR\u00c9CIATIONS DES COMPTES ORGANISMES INTERNATIONAUX": {}, + "D\u00c9PR\u00c9CIATIONS DES COMPTES ORGANISMES SOCIAUX": {}, + "D\u00c9PR\u00c9CIATIONS DES COMPTES PERSONNEL": {}, + "D\u00c9PR\u00c9CIATIONS DES COMPTES \u00c9TAT ET COLLECTIVIT\u00c9S PUBLIQUES": {}, + "RISQUES PROVISIONN\u00c9S": { + "Sur op\u00e9rations H.A.O.": {}, + "Sur op\u00e9rations d'exploitation": {} + } + }, + "FOURNISSEURS ET COMPTES RATTACH\u00c9S": { + "FOURNISSEURS D\u00c9BITEURS": { + "Fournisseurs - Groupe avances et acomptes vers\u00e9s": {}, + "Fournisseurs avances et acomptes vers\u00e9s": {}, + "Fournisseurs cr\u00e9ances pour emballages et mat\u00e9riels \u00e0 rendre": {}, + "Fournisseurs sous-traitants avances et acomptes vers\u00e9s": {}, + "Rabais, Remises, Ristournes et autres avoirs \u00e0 obtenir": {} + }, + "FOURNISSEURS, DETTES EN COMPTE": { + "Fournisseur, retenues de garantie": {}, + "Fournisseurs": {}, + "Fournisseurs Groupe": {}, + "Fournisseurs sous-traitants": {} + }, + "FOURNISSEURS, EFFETS \u00c0 PAYER": { + "Fournisseurs - Groupe, Effets \u00e0 payer": {}, + "Fournisseurs sous-traitants, Effets \u00e0 payer": {}, + "Fournisseurs, Effets \u00e0 payer": {} + }, + "FOURNISSEURS, FACTURES NON PARVENUES": { + "Fournisseurs": {}, + "Fournisseurs - Groupe": {}, + "Fournisseurs sous-traitants": {}, + "Fournisseurs, int\u00e9r\u00eats courus": {} + } + }, + "ORGANISMES INTERNATIONAUX": { + "OP\u00c9RATIONS AVEC LES AUTRES ORGANISMES INTERNATIONAUX": {}, + "OP\u00c9RATIONS AVEC LES ORGANISMES AFRICAINS": {}, + "ORGANISMES INTERNATIONAUX, FONDS DE DOTATION ET SUBVENTIONS \u00c0 RECEVOIR": { + "Organismes internationaux, fonds de dotation \u00e0 recevoir": {}, + "Organismes internationaux, subventions \u00e0 recevoir": {} + } + }, + "ORGANISMES SOCIAUX": { + "AUTRES ORGANISMES SOCIAUX": { + "Mutuelle": {}, + "T.V.A. factur\u00e9e sur production livr\u00e9e \u00e0 soi-m\u00eame": {}, + "T.V.A. sur factures \u00e0 \u00e9tablir": {} + }, + "CAISSES DE RETRAITE COMPL\u00c9MENTAIRE": {}, + "ORGANISMES SOCIAUX, CHARGES \u00c0 PAYER ET PRODUITS \u00c0 RECEVOIR": { + "Autres charges \u00e0 payer": {}, + "Charges sociales sur cong\u00e9s \u00e0 payer": {}, + "Charges sociales sur gratifications \u00e0 payer": {}, + "Produits \u00e0 recevoir": {} + }, + "S\u00c9CURIT\u00c9 SOCIALE": { + "Accidents de travail": {}, + "Autres cotisations sociales": {}, + "Caisse de retraite facultative": {}, + "Caisse de retraite obligatoire": {}, + "Prestations familiales": {} + } + }, + "PERSONNEL": { + "PERSONNEL \u2013 D\u00c9P\u00d4TS": {}, + "PERSONNEL, AVANCES ET ACOMPTES": { + "Frais avanc\u00e9s et fournitures au personnel": {}, + "Personnel, acomptes": {}, + "Personnel, avances": {} + }, + "PERSONNEL, CHARGES \u00c0 PAYER ET PRODUITS \u00c0 RECEVOIR": { + "Autres Charges \u00e0 payer": {}, + "Dettes provisionn\u00e9es pour cong\u00e9s \u00e0 payer": {}, + "Produits \u00e0 recevoir": {} + }, + "PERSONNEL, OEUVRES SOCIALES INTERNES": { + "Allocations familiales": {}, + "Assistance m\u00e9dicale": {}, + "Autres oeuvres sociales internes": {}, + "Organismes sociaux rattach\u00e9s \u00e0 l'entreprise": {} + }, + "PERSONNEL, OPPOSITIONS, SAISIES-ARR\u00caTS": { + "Personnel, avis \u00e0 tiers d\u00e9tenteur": {}, + "Personnel, oppositions": {}, + "Personnel, saisies-arr\u00eats": {} + }, + "PERSONNEL, PARTICIPATION AUX B\u00c9N\u00c9FICES": {}, + "PERSONNEL, R\u00c9MUN\u00c9RATIONS DUES": {}, + "REPR\u00c9SENTANTS DU PERSONNEL": { + "Autres repr\u00e9sentants du personnel": {}, + "D\u00e9l\u00e9gu\u00e9s du personnel": {}, + "Syndicats et Comit\u00e9s d'entreprises, d'\u00c9tablissement": {} + } + }, + "\u00c9TAT ET COLLECTIVIT\u00c9S PUBLIQUES": { + "\u00c9TAT, AUTRES IMP\u00d4TS ET TAXES": { + "Autres imp\u00f4ts et taxes": {}, + "Droits de douane": {}, + "Imp\u00f4ts et taxes d'Etat": {}, + "Imp\u00f4ts et taxes pour les collectivit\u00e9s publiques": {}, + "Imp\u00f4ts et taxes recouvrables sur des associ\u00e9s": {}, + "Imp\u00f4ts et taxes recouvrables sur des obligataires": {} + }, + "\u00c9TAT, AUTRES TAXES SUR LE CHIFFRE D'AFFAIRES": {}, + "\u00c9TAT, CHARGES \u00c0 PAYER ET PRODUITS \u00c0 RECEVOIR": { + "Charges \u00e0 payer": {}, + "Produits \u00e0 recevoir": {} + }, + "\u00c9TAT, CR\u00c9ANCES ET DETTES DIVERSES": { + "\u00c9tat, avances et acomptes vers\u00e9s sur imp\u00f4ts": {}, + "\u00c9tat, fonds de dotation \u00e0 recevoir": {}, + "\u00c9tat, fonds r\u00e9glement\u00e9 provisionn\u00e9": {}, + "\u00c9tat, obligations cautionn\u00e9es": {}, + "\u00c9tat, subventions d'exploitation \u00e0 recevoir": {}, + "\u00c9tat, subventions d'\u00e9quilibre \u00e0 recevoir": {}, + "\u00c9tat, subventions d'\u00e9quipement \u00e0 recevoir": {} + }, + "\u00c9TAT, IMP\u00d4T SUR LES B\u00c9N\u00c9FICES": {}, + "\u00c9TAT, IMP\u00d4TS RETENUS \u00c0 LA SOURCE": { + "Autres imp\u00f4ts et contributions": {}, + "Contribution nationale": {}, + "Contribution nationale de solidarit\u00e9": {}, + "Imp\u00f4t G\u00e9n\u00e9ral sur le revenu": {}, + "Imp\u00f4ts sur salaires": {} + }, + "\u00c9TAT, T.V.A. DUE OU CR\u00c9DIT DE T.V.A.": { + "\u00c9tat, T.V.A. due": {}, + "\u00c9tat, cr\u00e9dit de T.V.A. \u00e0 reporter": {} + }, + "\u00c9TAT, T.V.A. FACTUR\u00c9E": { + "T.V.A. factur\u00e9e sur prestations de services": {}, + "T.V.A. factur\u00e9e sur travaux": {}, + "T.V.A. factur\u00e9e sur ventes": {} + }, + "\u00c9TAT, T.V.A. R\u00c9CUP\u00c9RABLE": { + "T.V.A. r\u00e9cup\u00e9rable sur achats": {}, + "T.V.A. r\u00e9cup\u00e9rable sur factures non parvenues": {}, + "T.V.A. r\u00e9cup\u00e9rable sur immobilisations": {}, + "T.V.A. r\u00e9cup\u00e9rable sur services ext\u00e9rieurs et autres charges": {}, + "T.V.A. r\u00e9cup\u00e9rable sur transport": {}, + "T.V.A. transf\u00e9r\u00e9e par d'autres entreprises": {} + } + } + }, + "Comptes financiers": { + "BANQUES": { + "BANQUES AUTRES ETATS ZONE MONETAIRE": {}, + "BANQUES AUTRES \u00c9TATS REGION": {}, + "BANQUES HORS ZONE MONETAIRE": {}, + "BANQUES LOCALES": { + "BANQUE Y": {}, + "BANQUES X": {} + }, + "BANQUES, INTERETS COURUS": {} + }, + "BANQUES, CR\u00c9DITS DE TR\u00c9SORERIE ET D'ESCOMPTE": { + "BANQUES, CREDITS DE TRESORERIE, INTERETS COURUS": {}, + "CR\u00c9DITS DE TR\u00c9SORERIE": {}, + "ESCOMPTE DE CR\u00c9DITS DE CAMPAGNE": {}, + "ESCOMPTE DE CR\u00c9DITS ORDINAIRES": {} + }, + "CAISSE": { + "CAISSE SI\u00c8GE SOCIAL": { + "en devises": {}, + "en unit\u00e9s mon\u00e9taires l\u00e9gales": {} + }, + "CAISSE SUCCURSALE A": { + "en devises": {}, + "en unit\u00e9s mon\u00e9taires l\u00e9gales": {} + }, + "CAISSE SUCCURSALE B": { + "en devises": {}, + "en unit\u00e9s mon\u00e9taires l\u00e9gales": {} + } + }, + "D\u00c9PR\u00c9CIATIONS ET RISQUES PROVISIONN\u00c9S": { + "D\u00c9PR\u00c9CIATIONS DES COMPTES BANQUES": {}, + "D\u00c9PR\u00c9CIATIONS DES COMPTES D\u2019INSTRUMENTS DE TR\u00c9SORERIE": {}, + "D\u00c9PR\u00c9CIATIONS DES COMPTES \u00c9TABLISSEMENTS FINANCIERS ET ASSIMIL\u00c9S": {}, + "D\u00c9PR\u00c9CIATIONS DES TITRES DE PLACEMENT": {}, + "D\u00c9PR\u00c9CIATIONS DES TITRES ET VALEURS \u00c0 ENCAISSER": {}, + "RISQUES PROVISIONN\u00c9S \u00c0 CARACT\u00c8RE FINANCIER": {} + }, + "INSTRUMENTS DE TR\u00c9SORERIE": { + "AVOIRS D'OR ET AUTRES M\u00c9TAUX PR\u00c9CIEUX ()": {}, + "INSTRUMENTS DE MARCH\u00c9S \u00c0 TERME": {}, + "OPTIONS DE TAUX BOURSIERS": {}, + "OPTIONS DE TAUX D'INT\u00c9R\u00caT": {}, + "OPTIONS DE TAUX DE CHANGE": {} + }, + "R\u00c9GIES D'AVANCES, ACCR\u00c9DITIFS ET VIREMENTS INTERNES": { + "ACCR\u00c9DITIFS": {}, + "AUTRES VIREMENTS INTERNES": {}, + "R\u00c9GIES D'AVANCE": {}, + "VIREMENTS DE FONDS": {} + }, + "TITRES DE PLACEMENT": { + "ACTIONS": { + "Actions cot\u00e9es": {}, + "Actions d\u00e9membr\u00e9es (certificats d'investissement ; droits de vote)": {}, + "Actions non cot\u00e9es": {}, + "Actions propres": {}, + "Autres titres conf\u00e9rant un droit de propri\u00e9t\u00e9": {} + }, + "AUTRES VALEURS ASSIMIL\u00c9ES": {}, + "BONS DE SOUSCRIPTION": { + "Bons de souscription d'actions": {}, + "Bons de souscription d'obligations": {} + }, + "INT\u00c9R\u00caTS COURUS": { + "Actions": {}, + "Obligations": {}, + "Titres du Tr\u00e9sor et bons de caisse \u00e0 court terme": {} + }, + "OBLIGATIONS": { + "Autres titres conf\u00e9rant un droit de cr\u00e9ance": {}, + "Obligations cot\u00e9es": {}, + "Obligations non cot\u00e9es": {}, + "Obligations \u00e9mises par la soci\u00e9t\u00e9 et rachet\u00e9es par elle": {} + }, + "TITRES DU TR\u00c9SOR ET BONS DE CAISSE \u00c0 COURT TERME": { + "Bons de caisse \u00e0 court terme": {}, + "Titres d'organismes financiers": {}, + "Titres du Tr\u00e9sor \u00e0 court terme": {} + }, + "TITRES N\u00c9GOCIABLES HORS REGION": {} + }, + "VALEURS \u00c0 ENCAISSER": { + "AUTRES VALEURS \u00c0 L'ENCAISSEMENT": { + "Billets de fonds": {}, + "Ch\u00e8ques de voyage": {}, + "Coupons \u00e9chus": {}, + "Int\u00e9r\u00eats \u00e9chus des obligations": {}, + "Warrants": {} + }, + "CARTES DE CR\u00c9DIT \u00c0 ENCAISSER": {}, + "CH\u00c8QUES \u00c0 ENCAISSER": {}, + "CH\u00c8QUES \u00c0 L'ENCAISSEMENT": {}, + "EFFETS \u00c0 ENCAISSER": {}, + "EFFETS \u00c0 L'ENCAISSEMENT": {} + }, + "\u00c9TABLISSEMENTS FINANCIERS ET ASSIMIL\u00c9S": { + "AUTRES ORGANISMES FINANCIERS": {}, + "CH\u00c8QUES POSTAUX": {}, + "ETABLISSEMENTS FINANCIERS, INTERETS COURUS": {}, + "SOCI\u00c9T\u00c9S DE GESTION ET D'INTERM\u00c9DIATION (S.G.I.)": {}, + "TR\u00c9SOR": {} + } + } + }, + "Comptes de gestion": { + "Comptes de charges": { + "ACHATS ET VARIATIONS DE STOCKS": { + "ACHATS D'EMBALLAGES": { + "Emballages perdus": {}, + "Emballages r\u00e9cup\u00e9rables non identifiables": {}, + "Emballages \u00e0 usage mixte": {}, + "Rabais, Remises et Ristournes obtenus (non ventil\u00e9s)": {} + }, + "ACHATS DE MARCHANDISES": { + "Rabais, Remises et Ristournes obtenus (non ventil\u00e9s)": {}, + "aux entreprises du groupe dans la R\u00e9gion": {}, + "aux entreprises du groupe hors R\u00e9gion": {}, + "dans la R\u00e9gion": {}, + "hors R\u00e9gion": {} + }, + "ACHATS DE MATI\u00c8RES PREMI\u00c8RES ET FOURNITURES LI\u00c9ES": { + "Rabais, Remises et Ristournes obtenus (non ventil\u00e9s)": {}, + "aux entreprises du groupe dans la R\u00e9gion": {}, + "aux entreprises du groupe hors R\u00e9gion": {}, + "dans la R\u00e9gion": {}, + "hors R\u00e9gion": {} + }, + "ACHATS STOCK\u00c9S DE MATI\u00c8RES ET FOURNITURES CONSOMMABLES": { + "Fournitures d'atelier et d'usine": {}, + "Fournitures de bureau": {}, + "Fournitures de magasin": {}, + "Mati\u00e8res combustibles": {}, + "Mati\u00e8res consommables": {}, + "Produits d'entretien": {}, + "Rabais, Remises et Ristournes obtenus (non ventil\u00e9s)": {} + }, + "AUTRES ACHATS": { + "Achats d'\u00e9tudes et prestations de services": {}, + "Achats de petit mat\u00e9riel et outillage": {}, + "Achats de travaux, mat\u00e9riels et \u00e9quipements": {}, + "Fournitures d'entretien non stockables": {}, + "Fournitures de bureau non stockables": {}, + "Fournitures non stockables - Electricit\u00e9": {}, + "Fournitures non stockables -Eau": {}, + "Fournitures non stockables \u2013 Autres \u00e9nergies": {}, + "Rabais, Remises et Ristournes obtenus (non ventil\u00e9s)": {} + }, + "VARIATIONS DES STOCKS DE BIENS ACHET\u00c9S": { + "Variations des stocks d'autres approvisionnements": {}, + "Variations des stocks de marchandises": {}, + "Variations des stocks de mati\u00e8res premi\u00e8res et fournitures li\u00e9es": {} + } + }, + "AUTRES CHARGES": { + "CHARGES DIVERSES": { + "Dons": {}, + "Jetons de pr\u00e9sence et autres r\u00e9mun\u00e9rations d'administrateurs": {}, + "M\u00e9c\u00e9nat": {} + }, + "CHARGES PROVISIONN\u00c9ES D'EXPLOITATION": { + "Autres charges provisionn\u00e9es": {}, + "sur cr\u00e9ances": {}, + "sur risques \u00e0 court terme": {}, + "sur stocks": {} + }, + "PERTES SUR CR\u00c9ANCES CLIENTS ET AUTRES D\u00c9BITEURS": { + "Autres d\u00e9biteurs": {}, + "Clients": {} + }, + "QUOTE-PART DE R\u00c9SULTAT ANNUL\u00c9E SUR EX\u00c9CUTION PARTIELLE DE CONTRATS PLURI-EXERCICES": {}, + "QUOTE-PART DE R\u00c9SULTAT SUR OP\u00c9RATIONS FAITES EN COMMUN": { + "Pertes imput\u00e9es par transfert (comptabilit\u00e9 des associ\u00e9s non g\u00e9rants)": {}, + "Quote-part transf\u00e9r\u00e9e de b\u00e9n\u00e9fices (comptabilit\u00e9 du g\u00e9rant)": {} + }, + "VALEUR COMPTABLE DES CESSIONS COURANTES D'IMMOBILISATIONS": {} + }, + "CHARGES DE PERSONNEL": { + "AUTRES CHARGES SOCIALES": { + "M\u00e9decine du travail et pharmacie": {}, + "Versements aux Comit\u00e9s d'hygi\u00e8ne et de s\u00e9curit\u00e9": {}, + "Versements aux Syndicats et Comit\u00e9s d'entreprise, d'\u00e9tablissement": {}, + "Versements aux autres oeuvres sociales": {} + }, + "CHARGES SOCIALES": { + "Charges sociales sur r\u00e9mun\u00e9ration du personnel national": {}, + "Charges sociales sur r\u00e9mun\u00e9ration du personnel non national": {} + }, + "INDEMNIT\u00c9S FORFAITAIRES VERS\u00c9ES AU PERSONNEL": { + "Autres indemnit\u00e9s et avantages divers": {}, + "Indemnit\u00e9s d'expatriation": {}, + "Indemnit\u00e9s de logement": {}, + "Indemnit\u00e9s de repr\u00e9sentation": {} + }, + "R\u00c9MUN\u00c9RATION TRANSF\u00c9R\u00c9E DE PERSONNEL EXT\u00c9RIEUR": { + "Personnel d\u00e9tach\u00e9 ou pr\u00eat\u00e9 \u00e0 l\u2019entreprise": {}, + "Personnel int\u00e9rimaire": {} + }, + "R\u00c9MUN\u00c9RATIONS DIRECTES VERS\u00c9ES AU PERSONNEL NATIONAL": { + "Appointements salaires et commissions": {}, + "Autres r\u00e9mun\u00e9rations directes": {}, + "Avantages en nature": {}, + "Cong\u00e9s pay\u00e9s": {}, + "Indemnit\u00e9s de maladie vers\u00e9es aux travailleurs": {}, + "Indemnit\u00e9s de pr\u00e9avis, de licenciement et de recherche d'embauche": {}, + "Primes et gratifications": {}, + "Suppl\u00e9ment familial": {} + }, + "R\u00c9MUN\u00c9RATIONS DIRECTES VERS\u00c9ES AU PERSONNEL NON NATIONAL": { + "Appointements salaires et commissions": {}, + "Autres r\u00e9mun\u00e9rations directes": {}, + "Avantages en nature": {}, + "Cong\u00e9s pay\u00e9s": {}, + "Indemnit\u00e9s de maladie vers\u00e9es aux travailleurs": {}, + "Indemnit\u00e9s de pr\u00e9avis, de licenciement et de recherche d'embauche": {}, + "Primes et gratifications": {}, + "Suppl\u00e9ment familial": {} + }, + "R\u00c9MUN\u00c9RATIONS ET CHARGES SOCIALES DE L'EXPLOITANT INDIVIDUEL": { + "Charges sociales": {}, + "R\u00e9mun\u00e9ration du travail de l'exploitant": {} + } + }, + "DOTATIONS AUX AMORTISSEMENTS": { + "DOTATIONS AUX AMORTISSEMENTS D'EXPLOITATION": { + "Dotations aux amortissements des charges immobilis\u00e9es": {}, + "Dotations aux amortissements des immobilisations corporelles": {}, + "Dotations aux amortissements des immobilisations incorporelles": {} + }, + "DOTATIONS AUX AMORTISSEMENTS \u00c0 CARACT\u00c8RE FINANCIER": { + "Autres dotations aux amortissements \u00e0 caract\u00e8re financier": {}, + "Dotations aux amortissements des primes de remboursement des obligations": {} + } + }, + "DOTATIONS AUX PROVISIONS": { + "DOTATIONS AUX PROVISIONS D'EXPLOITATION": { + "pour d\u00e9pr\u00e9ciation des immobilisations corporelles": {}, + "pour d\u00e9pr\u00e9ciation des immobilisations incorporelles": {}, + "pour grosses r\u00e9parations": {}, + "pour risques et charges": {} + }, + "DOTATIONS AUX PROVISIONS FINANCI\u00c8RES": { + "pour d\u00e9pr\u00e9ciation des immobilisations financi\u00e8res": {}, + "pour risques et charges": {} + } + }, + "FRAIS FINANCIERS ET CHARGES ASSIMIL\u00c9ES": { + "AUTRES INT\u00c9R\u00caTS": { + "Avances re\u00e7ues et d\u00e9p\u00f4ts cr\u00e9diteurs": {}, + "Comptes courants bloqu\u00e9s": {}, + "Int\u00e9r\u00eats bancaires et sur op\u00e9rations de tr\u00e9sorerie et d\u2019escompte": {}, + "Int\u00e9r\u00eats sur dettes commerciales": {}, + "Int\u00e9r\u00eats sur dettes diverses": {}, + "Int\u00e9r\u00eats sur obligations cautionn\u00e9es": {} + }, + "CHARGES PROVISIONN\u00c9ES FINANCI\u00c8RES": { + "Autres charges provisionn\u00e9es financi\u00e8res": {}, + "sur risques financiers": {}, + "sur titres de placement": {} + }, + "ESCOMPTES ACCORD\u00c9S": {}, + "ESCOMPTES DES EFFETS DE COMMERCE": {}, + "INT\u00c9R\u00caTS DANS LOYERS DE CR\u00c9DIT-BAIL ET CONTRATS ASSIMIL\u00c9S": { + "Int\u00e9r\u00eats dans loyers de cr\u00e9dit-bail immobilier": {}, + "Int\u00e9r\u00eats dans loyers de cr\u00e9dit-bail mobilier": {}, + "Int\u00e9r\u00eats dans loyers des autres contrats": {} + }, + "INT\u00c9R\u00caTS DES EMPRUNTS": { + "Dettes li\u00e9es \u00e0 des participations": {}, + "Emprunts aupr\u00e8s des \u00e9tablissements de cr\u00e9dit": {}, + "Emprunts obligataires": {} + }, + "PERTES DE CHANGE": {}, + "PERTES SUR CESSIONS DE TITRES DE PLACEMENT": {}, + "PERTES SUR RISQUES FINANCIERS": { + "sur instruments de tr\u00e9sorerie": {}, + "sur op\u00e9rations financi\u00e8res": {}, + "sur rentes viag\u00e8res": {} + } + }, + "IMP\u00d4TS ET TAXES": { + "AUTRES IMP\u00d4TS ET TAXES": {}, + "DROITS D'ENREGISTREMENT": { + "Autres droits": {}, + "Droits de mutation": {}, + "Droits de timbre": {}, + "Taxes sur les v\u00e9hicules de soci\u00e9t\u00e9": {}, + "Vignettes": {} + }, + "IMP\u00d4TS ET TAXES DIRECTS": { + "Autres imp\u00f4ts et taxes directs": {}, + "Formation professionnelle continue": {}, + "Imp\u00f4ts fonciers et taxes annexes": {}, + "Patentes, licences et taxes annexes": {}, + "Taxes d'apprentissage": {}, + "Taxes sur appointements et salaires": {} + }, + "IMP\u00d4TS ET TAXES INDIRECTS": {}, + "P\u00c9NALIT\u00c9S ET AMENDES FISCALES": { + "Autres amendes p\u00e9nales et fiscales": {}, + "P\u00e9nalit\u00e9s d'assiette, imp\u00f4ts directs": {}, + "P\u00e9nalit\u00e9s d'assiette, imp\u00f4ts indirects": {}, + "P\u00e9nalit\u00e9s de recouvrement, imp\u00f4ts directs": {}, + "P\u00e9nalit\u00e9s de recouvrement, imp\u00f4ts indirects": {} + } + }, + "SERVICES EXT\u00c9RIEURS A": { + "ENTRETIEN, R\u00c9PARATIONS ET MAINTENANCE": { + "Autres entretiens et r\u00e9parations": {}, + "Entretien et r\u00e9parations des biens immobiliers": {}, + "Entretien et r\u00e9parations des biens mobiliers": {}, + "Maintenance": {} + }, + "FRAIS DE T\u00c9L\u00c9COMMUNICATIONS": { + "Autres frais de t\u00e9l\u00e9communications": {}, + "Frais de t\u00e9lex": {}, + "Frais de t\u00e9l\u00e9copie": {}, + "Frais de t\u00e9l\u00e9phone": {} + }, + "LOCATIONS ET CHARGES LOCATIVES": { + "Locations d'emballages": {}, + "Locations de b\u00e2timents": {}, + "Locations de mat\u00e9riels et outillages": {}, + "Locations de terrains": {}, + "Locations et charges locatives diverses": {}, + "Malis sur emballages": {} + }, + "PRIMES D'ASSURANCE": { + "Assurances insolvabilit\u00e9 clients": {}, + "Assurances mat\u00e9riel de transport": {}, + "Assurances multirisques": {}, + "Assurances responsabilit\u00e9 du producteur": {}, + "Assurances risques d'exploitation": {}, + "Assurances transport sur achats": {}, + "Assurances transport sur ventes": {}, + "Autres primes d'assurances": {} + }, + "PUBLICIT\u00c9, PUBLICATIONS, RELATIONS PUBLIQUES": { + "Annonces, insertions": {}, + "Autres charges de publicit\u00e9 et relations publiques": {}, + "Cadeaux \u00e0 la client\u00e8le": {}, + "Catalogues, imprim\u00e9s publicitaires": {}, + "Foires et expositions": {}, + "Frais de colloques, s\u00e9minaires, conf\u00e9rences": {}, + "Publications": {}, + "\u00c9chantillons": {} + }, + "REDEVANCES DE CR\u00c9DIT-BAIL ET CONTRATS ASSIMIL\u00c9S": { + "Contrats assimil\u00e9s": {}, + "Cr\u00e9dit-bail immobilier": {}, + "Cr\u00e9dit-bail mobilier": {} + }, + "SOUS-TRAITANCE G\u00c9N\u00c9RALE": {}, + "\u00c9TUDES, RECHERCHES ET DOCUMENTATION": { + "Documentation g\u00e9n\u00e9rale": {}, + "Documentation technique": {}, + "\u00c9tudes et recherches": {} + } + }, + "SERVICES EXT\u00c9RIEURS B": { + "AUTRES CHARGES EXTERNES": { + "Frais de d\u00e9m\u00e9nagement": {}, + "Frais de recrutement du personnel": {}, + "Missions": {}, + "R\u00e9ceptions": {} + }, + "COTISATIONS": { + "Concours divers": {}, + "Cotisations": {} + }, + "FRAIS BANCAIRES": { + "Autres frais bancaires": {}, + "Commissions sur cartes de cr\u00e9dit": {}, + "Frais d'\u00e9mission d'emprunts": {}, + "Frais sur effets": {}, + "Frais sur titres (achat, vente, garde)": {}, + "Location de coffres": {} + }, + "FRAIS DE FORMATION DU PERSONNEL": {}, + "REDEVANCES POUR BREVETS, LICENCES, LOGICIELS ET DROITS SIMILAIRES": { + "Redevances pour brevets, licences, concessions et droits similaires": {}, + "Redevances pour logiciels": {}, + "Redevances pour marques": {} + }, + "R\u00c9MUN\u00c9RATIONS D'INTERM\u00c9DIAIRES ET DE CONSEILS": { + "Commissions et courtages sur achats": {}, + "Commissions et courtages sur ventes": {}, + "Divers frais": {}, + "Frais d'actes et de contentieux": {}, + "Honoraires": {}, + "R\u00e9mun\u00e9rations des transitaires": {} + }, + "R\u00c9MUN\u00c9RATIONS DE PERSONNEL EXT\u00c9RIEUR \u00c0 L'ENTREPRISE": { + "Personnel d\u00e9tach\u00e9 ou pr\u00eat\u00e9 \u00e0 l'entreprise": {}, + "Personnel int\u00e9rimaire": {} + } + }, + "TRANSPORTS": { + "AUTRES FRAIS DE TRANSPORT": { + "Transports administratifs": {}, + "Transports entre \u00e9tablissements ou chantiers": {}, + "Voyages et d\u00e9placements": {} + }, + "TRANSPORTS DE PLIS": {}, + "TRANSPORTS DU PERSONNEL": {}, + "TRANSPORTS POUR LE COMPTE DE TIERS": {}, + "TRANSPORTS SUR ACHATS()": {}, + "TRANSPORTS SUR VENTES": {} + } + }, + "Comptes de produits": { + "AUTRES PRODUITS": { + "PRODUITS DES CESSIONS COURANTES D'IMMOBILISATIONS": {}, + "PRODUITS DIVERS": { + "Indemnit\u00e9s d\u2019assurances re\u00e7ues": {}, + "Jetons de pr\u00e9sence et autres r\u00e9mun\u00e9rations d'administrateurs": {} + }, + "QUOTE-PART DE R\u00c9SULTAT SUR EX\u00c9CUTION PARTIELLE DE CONTRATS PLURIEXERCICES": {}, + "QUOTE-PART DE R\u00c9SULTAT SUR OP\u00c9RATIONS FAITES EN COMMUN": { + "B\u00e9n\u00e9fices attribu\u00e9s par transfert (comptabilit\u00e9 des associ\u00e9s non g\u00e9rants)": {}, + "Quote-part transf\u00e9r\u00e9e de pertes (comptabilit\u00e9 du g\u00e9rant)": {} + }, + "REPRISES DE CHARGES PROVISIONN\u00c9ES D'EXPLOITATION": { + "sur autres charges provisionn\u00e9es": {}, + "sur cr\u00e9ances": {}, + "sur risques \u00e0 court terme": {}, + "sur stocks": {} + } + }, + "PRODUCTION IMMOBILIS\u00c9E": { + "IMMOBILISATIONS CORPORELLES": {}, + "IMMOBILISATIONS FINANCI\u00c8RES": {}, + "IMMOBILISATIONS INCORPORELLES": {} + }, + "REPRISES DE PROVISIONS": { + "REPRISES D'AMORTISSEMENTS": {}, + "REPRISES DE PROVISIONS D'EXPLOITATION": { + "pour d\u00e9pr\u00e9ciation des immobilisations corporelles": {}, + "pour d\u00e9pr\u00e9ciation des immobilisations incorporelles": {}, + "pour grosses r\u00e9parations": {}, + "pour risques et charges": {} + }, + "REPRISES DE PROVISIONS FINANCI\u00c8RES": { + "pour d\u00e9pr\u00e9ciation des immobilisations financi\u00e8res": {}, + "pour risques et charges": {} + } + }, + "REVENUS FINANCIERS ET PRODUITS ASSIMIL\u00c9S": { + "ESCOMPTES OBTENUS": {}, + "GAINS DE CHANGE": {}, + "GAINS SUR CESSIONS DE TITRES DE PLACEMENT": {}, + "GAINS SUR RISQUES FINANCIERS": { + "sur instruments de tr\u00e9sorerie": {}, + "sur op\u00e9rations financi\u00e8res": {}, + "sur rentes viag\u00e8res": {} + }, + "INT\u00c9R\u00caTS DE PR\u00caTS": {}, + "REPRISES DE CHARGES PROVISIONN\u00c9ES FINANCI\u00c8RES": { + "autres charges provisionn\u00e9es financi\u00e8res": {}, + "sur risques financiers": {}, + "sur titres de placement": {} + }, + "REVENUS DE PARTICIPATIONS": {}, + "REVENUS DE TITRES DE PLACEMENT": {} + }, + "SUBVENTIONS D'EXPLOITATION": { + "AUTRES SUBVENTIONS D'EXPLOITATION": { + "Vers\u00e9es par des tiers": {}, + "Vers\u00e9es par l'\u00c9tat et les collectivit\u00e9s publiques": {}, + "Vers\u00e9es par les organismes internationaux": {} + }, + "SUR PRODUITS DE P\u00c9R\u00c9QUATION": {}, + "SUR PRODUITS \u00c0 L'EXPORTATION": {}, + "SUR PRODUITS \u00c0 L'IMPORTATION": {} + }, + "TRANSFERTS DE CHARGES": { + "TRANSFERTS DE CHARGES D'EXPLOITATION": {}, + "TRANSFERTS DE CHARGES FINANCIERES": {} + }, + "VARIATIONS DES STOCKS DE BIENS ET DE SERVICES PRODUITS": { + "VARIATIONS DES EN-COURS DE SERVICES": { + "Prestations de services en cours": {}, + "\u00c9tudes en cours": {} + }, + "VARIATIONS DES STOCKS DE PRODUITS EN COURS": { + "Produits en cours": {}, + "Travaux en cours": {} + }, + "VARIATIONS DES STOCKS DE PRODUITS FINIS": {}, + "VARIATIONS DES STOCKS DE PRODUITS INTERM\u00c9DIAIRES ET R\u00c9SIDUELS": { + "Produits interm\u00e9diaires": {}, + "Produits r\u00e9siduels": {} + } + }, + "VENTES": { + "PRODUITS ACCESSOIRES": { + "Autres produits accessoires": {}, + "Bonis sur reprises et cessions d'emballages": {}, + "Commissions et courtages": {}, + "Locations": {}, + "Mise \u00e0 disposition de personnel": {}, + "Ports, emballages perdus et autres frais factur\u00e9s": {}, + "Redevances pour brevets, logiciels, marques et droits similaires": {}, + "Services exploit\u00e9s dans l'int\u00e9r\u00eat du personnel": {} + }, + "SERVICES VENDUS": { + "aux entreprises du groupe dans la R\u00e9gion": {}, + "aux entreprises du groupe hors R\u00e9gion": {}, + "dans la R\u00e9gion": {}, + "hors R\u00e9gion": {} + }, + "TRAVAUX FACTUR\u00c9S": { + "aux entreprises du groupe dans la R\u00e9gion": {}, + "aux entreprises du groupe hors R\u00e9gion": {}, + "dans la R\u00e9gion": {}, + "hors R\u00e9gion": {} + }, + "VENTES DE MARCHANDISES": { + "aux entreprises du groupe dans la R\u00e9gion": {}, + "aux entreprises du groupe hors R\u00e9gion": {}, + "dans la R\u00e9gion": {}, + "hors R\u00e9gion": {} + }, + "VENTES DE PRODUITS FINIS": { + "aux entreprises du groupe dans la R\u00e9gion": {}, + "aux entreprises du groupe hors R\u00e9gion": {}, + "dans la R\u00e9gion": {}, + "hors R\u00e9gion": {} + }, + "VENTES DE PRODUITS INTERM\u00c9DIAIRES": { + "aux entreprises du groupe dans la R\u00e9gion": {}, + "aux entreprises du groupe hors R\u00e9gion": {}, + "dans la R\u00e9gion": {}, + "hors R\u00e9gion": {} + }, + "VENTES DE PRODUITS R\u00c9SIDUELS": { + "aux entreprises du groupe dans la R\u00e9gion": {}, + "aux entreprises du groupe hors R\u00e9gion": {}, + "dans la R\u00e9gion": {}, + "hors R\u00e9gion": {} + } + } + } + }, + "Comptes des engagements hors bilan et comptabilit\u00e9 analytique": { + "COMPTES D'ECARTS SUR COUTS PREETABLIS": {}, + "COMPTES DE CO\u00dbTS": {}, + "COMPTES DE DIFFERENCES DE TRAITEMENT COMPTABLE\n ": {}, + "COMPTES DE LIAISONS INTERNES": {}, + "COMPTES DE RECLASSEMENTS": {}, + "COMPTES DE RESULTATS": {}, + "COMPTES DE STOCKS": {}, + "COMPTES REFLECHIS": {}, + "CONTREPARTIES DES ENGAGEMENTS": { + "CONTREPARTIE DES ENGAGEMENTS ACCORD\u00c9S, 905 \u00e0 908\n ": {}, + "CONTREPARTIE DES ENGAGEMENTS OBTENUS, 901 \u00e0 904\n ": {} + }, + "ENGAGEMENTS OBTENUS ET ENGAGEMENTS ACCORD\u00c9S": { + "AUTRES ENGAGEMENTS ACCORD\u00c9S": { + "Achats avec clause de r\u00e9serve de propri\u00e9t\u00e9": {}, + "Annulations conditionnelles de dettes": {}, + "Divers engagements accord\u00e9s": {}, + "Engagements de retraite": {} + }, + "AUTRES ENGAGEMENTS OBTENUS": { + "Abandons de cr\u00e9ances conditionnels": {}, + "Divers engagements obtenus": {}, + "Ventes avec clause de r\u00e9serve de propri\u00e9t\u00e9": {} + }, + "ENGAGEMENTS DE FINANCEMENT ACCORD\u00c9S": { + "Autres engagements de financement accord\u00e9s": {}, + "Cr\u00e9dits accord\u00e9s non d\u00e9caiss\u00e9s": {} + }, + "ENGAGEMENTS DE FINANCEMENT OBTENUS": { + " Facilit\u00e9s d'\u00e9mission": {}, + "Autres engagements de financement obtenus": {}, + "Cr\u00e9dits confirm\u00e9s obtenus": {}, + "Emprunts restant \u00e0 encaisser": {}, + "Facilit\u00e9s de financement renouvelables": {} + }, + "ENGAGEMENTS DE GARANTIE ACCORD\u00c9S": { + "Autres garanties accord\u00e9es": {}, + "Avals accord\u00e9s": {}, + "Cautions, garanties accord\u00e9es": {}, + "Effets endoss\u00e9s par l'entreprise": {}, + "Hypoth\u00e8ques accord\u00e9es": {} + }, + "ENGAGEMENTS DE GARANTIE OBTENUS": { + "Autres garanties obtenues": {}, + "Avals obtenus": {}, + "Cautions, garanties obtenues": {}, + "Effets endoss\u00e9s par des tiers": {}, + "Hypoth\u00e8ques obtenues": {} + }, + "ENGAGEMENTS R\u00c9CIPROQUES": { + "Achats de marchandises \u00e0 terme": {}, + "Achats \u00e0 terme de devises": {}, + "Autres engagements r\u00e9ciproques": {}, + "Commandes fermes des clients": {} + } + } + }, + "Comptes sp\u00e9ciaux": { + "CHARGES HORS ACTIVIT\u00c9S ORDINAIRES": { + "ABANDONS DE CR\u00c9ANCES CONSENTIS": {}, + "CHARGES H.A.O. CONSTAT\u00c9ES": {}, + "CHARGES PROVISIONN\u00c9ES H.A.O.": {}, + "DONS ET LIB\u00c9RALIT\u00c9S ACCORD\u00c9S": {}, + "PERTES SUR CR\u00c9ANCES H.A.O.": {} + }, + "DOTATIONS HORS ACTIVIT\u00c9S ORDINAIRES": { + "AUTRES DOTATIONS H.A.O.": {}, + "DOTATIONS AUX AMORTISSEMENTS H.A.O.": {}, + "DOTATIONS AUX PROVISIONS POUR D\u00c9PR\u00c9CIATION H.A.O.": {}, + "DOTATIONS AUX PROVISIONS POUR RISQUES ET CHARGES H.A.O.": {}, + "DOTATIONS AUX PROVISIONS R\u00c9GLEMENT\u00c9ES": {} + }, + "IMP\u00d4TS SUR LE R\u00c9SULTAT": { + "D\u00c9GR\u00c8VEMENTS ET ANNULATIONS D\u2019IMP\u00d4TS SUR R\u00c9SULTATS ANT\u00c9RIEURS": { + "Annulations pour pertes r\u00e9troactives": {}, + "D\u00e9gr\u00e8vements": {} + }, + "IMP\u00d4T MINIMUM FORFAITAIRE (I.M.F.)": {}, + "IMP\u00d4TS SUR LES B\u00c9N\u00c9FICES DE L'EXERCICE": { + "Activit\u00e9s exerc\u00e9es dans l'\u00c9tat": {}, + "Activit\u00e9s exerc\u00e9es dans les autres \u00c9tats de la R\u00e9gion": {}, + "Activit\u00e9s exerc\u00e9es hors R\u00e9gion": {} + }, + "RAPPEL D'IMP\u00d4TS SUR R\u00c9SULTATS ANT\u00c9RIEURS": {} + }, + "PARTICIPATION DES TRAVAILLEURS": { + "AUTRES PARTICIPATIONS": {}, + "PARTICIPATION CONTRACTUELLE AUX B\u00c9N\u00c9FICES": {}, + "PARTICIPATION L\u00c9GALE AUX B\u00c9N\u00c9FICES": {} + }, + "PRODUITS DES CESSIONS D'IMMOBILISATIONS": { + "IMMOBILISATIONS CORPORELLES": {}, + "IMMOBILISATIONS FINANCI\u00c8RES": {}, + "IMMOBILISATIONS INCORPORELLES": {} + }, + "PRODUITS HORS ACTIVIT\u00c9S ORDINAIRES": { + "ABANDONS DE CR\u00c9ANCES OBTENUS": {}, + "DONS ET LIB\u00c9RALIT\u00c9S OBTENUS": {}, + "PRODUITS H.A.O CONSTAT\u00c9S": {}, + "REPRISES DES CHARGES PROVISIONN\u00c9ES H.A.O.": {}, + "TRANSFERTS DE CHARGES H.A.O": {} + }, + "REPRISES HORS ACTIVIT\u00c9S ORDINAIRES": { + "AUTRES REPRISES H.A.O.": {}, + "REPRISES DE PROVISIONS POUR D\u00c9PR\u00c9CIATION H.A.O.": {}, + "REPRISES DE PROVISIONS POUR RISQUES ET CHARGES H.A.O.": {}, + "REPRISES DE PROVISIONS R\u00c9GLEMENT\u00c9ES": {}, + "REPRISES DE SUBVENTIONS D\u2019INVESTISSEMENT": {}, + "REPRISES D\u2019AMORTISSEMENTS": {} + }, + "SUBVENTIONS D'\u00c9QUILIBRE": { + "AUTRES": {}, + "COLLECTIVIT\u00c9S PUBLIQUES": {}, + "GROUPE": {}, + "\u00c9TAT": {} + }, + "VALEURS COMPTABLES DES CESSIONS D'IMMOBILISATIONS": { + "IMMOBILISATIONS CORPORELLES": {}, + "IMMOBILISATIONS FINANCI\u00c8RES": {}, + "IMMOBILISATIONS INCORPORELLES": {} + } + }, + "name": "Plan Comptable SYSCOA" + } +} \ No newline at end of file diff --git a/erpnext/accounts/doctype/account/chart_of_accounts/th_chart.json b/erpnext/accounts/doctype/account/chart_of_accounts/th_chart.json new file mode 100644 index 0000000000..60b7eca674 --- /dev/null +++ b/erpnext/accounts/doctype/account/chart_of_accounts/th_chart.json @@ -0,0 +1,49 @@ +{ + "country_code": "th", + "name": "Thailand - Chart of Accounts", + "tree": { + "Assets": { + "Account Receivable": {}, + "Building": { + "Accumulated Depreciation - Building": {} + }, + "Cash": { + "Cash at Bank": {}, + "Petty Cash": {} + }, + "Equipment": { + "Accumulated Depreciation - Equipment": {} + }, + "Input VAT": {}, + "Inventory": {}, + "Outstanding Cheques": {}, + "Withholding Income Tax": {} + }, + "Equity": { + "Capital Stock": {}, + "Dividends": {}, + "Income Summary": {}, + "Retained Earnings": {} + }, + "Expenses": { + "Cost of goods sold": {}, + "Income tax expenses": {}, + "Interest expenses": {}, + "Office Expenses": {}, + "Rent": {}, + "Salary": {} + }, + "Income": { + "Income": {} + }, + "Liabilities": { + "Account Payable": {}, + "Accrued Expenses": {}, + "Loans": {}, + "Output VAT": {}, + "Uninvoiced Receipts": {}, + "Withholding Tax": {} + }, + "name": "Simple chart of accounts" + } +} \ No newline at end of file diff --git a/erpnext/accounts/doctype/account/chart_of_accounts/tr_l10ntr_tek_duzen_hesap.json b/erpnext/accounts/doctype/account/chart_of_accounts/tr_l10ntr_tek_duzen_hesap.json new file mode 100644 index 0000000000..1b66024d61 --- /dev/null +++ b/erpnext/accounts/doctype/account/chart_of_accounts/tr_l10ntr_tek_duzen_hesap.json @@ -0,0 +1,521 @@ +{ + "country_code": "tr", + "name": "Tek D\u00fczen Hesap Plan\u0131", + "tree": { + "Duran Varl\u0131klar": { + "Di\u011fer Alacaklar": { + "Ba\u011fl\u0131 Ortakl\u0131klardan Alacaklar": {}, + "Di\u011fer Alacak Senetleri Reeskontu(-)": {}, + "Di\u011fer \u00c7e\u015fitli Alacaklar": {}, + "Ortaklardan Alacaklar": {}, + "Personelden Alacaklar": {}, + "\u0130\u015ftiraklerden Alacaklar": {}, + "\u015e\u00fcpheli Di\u011fer Alacaklar Kar\u015f\u0131l\u0131\u011f\u0131(-)": {} + }, + "Di\u011fer Duran Varl\u0131klar": { + "Birikmi\u015f Amortismanlar(-)": {}, + "Di\u011fer KDV": {}, + "Di\u011fer \u00c7e\u015fitli Duran Varl\u0131klar": {}, + "Elden \u00c7\u0131kar\u0131lacak Stoklar Ve Maddi Duran Varl\u0131klar": {}, + "Gelecek Y\u0131llar \u0130htiyac\u0131 Stoklar": {}, + "Gelecek Y\u0131llarda \u0130ndirilecek KDV": {}, + "Pe\u015fin \u00d6denen Vergi Ve Fonlar": {}, + "Stok De\u011fer D\u00fc\u015f\u00fckl\u00fc\u011f\u00fc Kar\u015f\u0131l\u0131\u011f\u0131(-)": {} + }, + "Gelecek Y\u0131llara Ait Giderler ve Gelir Tahakkuklar\u0131": { + "Gelecek Y\u0131llara Ait Giderler": {}, + "Gelir Tahakkuklar\u0131": {} + }, + "Maddi Duran Varl\u0131klar": { + "Arazi Ve Arsalar": {}, + "Binalar": {}, + "Birikmi\u015f Amortismanlar(-)": {}, + "Demirba\u015flar": {}, + "Di\u011fer Maddi Duran Varl\u0131klar": {}, + "Ta\u015f\u0131tlar": {}, + "Tesis, Makine Ve Cihazlar": {}, + "Verilen Avanslar": {}, + "Yap\u0131lmakta Olan Yat\u0131r\u0131mlar": {}, + "Yer Alt\u0131 Ve Yer \u00dcst\u00fc D\u00fczenleri": {} + }, + "Maddi Olmayan Duran Varl\u0131klar": { + "Ara\u015ft\u0131rma Ve Geli\u015ftirme Giderleri": {}, + "Birikmi\u015f Amortismanlar(-)": {}, + "Di\u011fer Maddi Olmayan Duran Varl\u0131klar": {}, + "Haklar": {}, + "Kurulu\u015f Ve \u00d6rg\u00fctlenme Giderleri": {}, + "Verilen Avanslar": {}, + "\u00d6zel Maliyetler": {}, + "\u015eerefiye": {} + }, + "Mali Duran Varl\u0131klar": { + "Ba\u011fl\u0131 Menkul K\u0131ymetler": {}, + "Ba\u011fl\u0131 Menkul K\u0131ymetler De\u011fer D\u00fc\u015f\u00fckl\u00fc\u011f\u00fc Kar\u015f\u0131l\u0131\u011f\u0131(-)": {}, + "Ba\u011fl\u0131 Ortakl\u0131klar": {}, + "Ba\u011fl\u0131 Ortakl\u0131klar Sermaye Paylar\u0131 De\u011fer D\u00fc\u015f\u00fckl\u00fc\u011f\u00fc Kar\u015f\u0131l\u0131\u011f\u0131(-)": {}, + "Ba\u011fl\u0131 Ortakl\u0131klara Sermaye Taahh\u00fctleri(-)": {}, + "Di\u011fer Mali Duran Varl\u0131klar": {}, + "Di\u011fer Mali Duran Varl\u0131klar Kar\u015f\u0131l\u0131\u011f\u0131(-)": {}, + "\u0130\u015ftirakler": {}, + "\u0130\u015ftirakler Sermaye Paylar\u0131 De\u011fer D\u00fc\u015f\u00fckl\u00fc\u011f\u00fc Kar\u015f\u0131l\u0131\u011f\u0131(-)": {}, + "\u0130\u015ftiraklere Sermaye Taahh\u00fctleri(-)": {} + }, + "Ticari Alacaklar": { + "Alacak Senetleri": {}, + "Alacak Senetleri Reeskontu(-)": {}, + "Al\u0131c\u0131lar": {}, + "Kazaqn\u0131lmam\u0131\u015f Finansal Kiralama Faiz Gelirleri(-)": {}, + "Verilen Depozito Ve Teminatlar": {}, + "\u015e\u00fcpheli Ticari Alacaklar Kar\u015f\u0131l\u0131\u011f\u0131(-)": {} + }, + "\u00d6zel T\u00fckenmeye Tabi Varl\u0131klar": { + "Arama Giderleri": {}, + "Birikmi\u015f T\u00fckenme Paylar\u0131(-)": {}, + "Di\u011fer \u00d6zel T\u00fckenmeye Tabi Varl\u0131klar": {}, + "Haz\u0131rl\u0131k Ve Geli\u015ftirme Giderleri": {}, + "Verilen Avanslar": {} + } + }, + "D\u00f6nen Varl\u0131klar": { + "Di\u011fer Alacaklar": { + "Ba\u011fl\u0131 Ortakl\u0131klardan Alacaklar": {}, + "Di\u011fer Alacak Senetleri Reeskontu(-)": {}, + "Di\u011fer \u00c7e\u015fitli Alacaklar": {}, + "Ortaklardan Alacaklar": {}, + "Personelden Alacaklar": {}, + "\u0130\u015ftiraklerden Alacaklar": {}, + "\u015e\u00fcpheli Di\u011fer Alacaklar": {}, + "\u015e\u00fcpheli Di\u011fer Alacaklar Kar\u015f\u0131l\u0131\u011f\u0131(-)": {} + }, + "Di\u011fer D\u00f6nen Varl\u0131klar": { + "Devreden KDV": {}, + "Di\u011fer D\u00f6nen Varl\u0131klar Kar\u015f\u0131l\u0131\u011f\u0131(-)": {}, + "Di\u011fer KDV": {}, + "Di\u011fer \u00c7e\u015fitli D\u00f6nen Varl\u0131klar": {}, + "Personel Avanslar\u0131": {}, + "Pe\u015fin \u00d6denen Vergiler Ve Fonlar": {}, + "Say\u0131m Ve Tesell\u00fcm Noksanlar\u0131": {}, + "\u0130ndirilecek KDV": {}, + "\u0130\u015f Avanslar\u0131": {} + }, + "Gelecek Aylara Ait Giderler ve Gelir Tahakkuklar\u0131": { + "Gelecek Aylara Ait Giderler": {}, + "Gelir Tahakkuklar\u0131": {} + }, + "Haz\u0131r De\u011ferler": { + "Al\u0131nan \u00c7ekler": {}, + "Bankalar": { + "account_type": "Bank" + }, + "Di\u011fer Haz\u0131r De\u011ferler": {}, + "Kasa": { + "account_type": "Cash" + }, + "Verilen \u00c7ekler ve \u00d6deme Emirleri(-)": {} + }, + "Menkul K\u0131ymetler": { + "Di\u011fer Menkul K\u0131ymetler": {}, + "Hisse Senetleri": {}, + "Kamu Kesimi Tahvil, Senet ve Bonolar\u0131": {}, + "Menkul K\u0131ymetler De\u011fer D\u00fc\u015f\u00fckl\u00fc\u011f\u00fc Kar\u015f\u0131l\u0131\u011f\u0131(-)": {}, + "\u00d6zel Kesim Tahvil Senet Ve Bonolar\u0131": {} + }, + "Stoklar": { + "Mamuller": {}, + "Stok De\u011fer D\u00fc\u015f\u00fckl\u00fc\u011f\u00fc Kar\u015f\u0131l\u0131\u011f\u0131(-)": {}, + "Ticari Mallar": {}, + "Verilen Sipari\u015f Avanslar\u0131": {}, + "Yar\u0131 Mamuller": {}, + "\u0130lk Madde Malzeme": {} + }, + "Ticari Alacaklar": { + "Alacak Senetleri": {}, + "Alacak Senetleri Reeskontu(-)": {}, + "Al\u0131c\u0131lar": {}, + "Di\u011fer Ticari Alacaklar": {}, + "Kazan\u0131lmam\u0131\u015f Finansal Kiralama Faiz Gelirleri(-)": {}, + "Verilen Depozito ve Teminatlar": {}, + "\u015e\u00fcpheli Ticari Alacaklar": {}, + "\u015e\u00fcpheli Ticari Alacaklar Kar\u015f\u0131l\u0131\u011f\u0131": {} + }, + "Y\u0131llara Yayg\u0131n \u0130n\u015faat ve Onar\u0131m Maliyetleri": { + "Ta\u015feronlara Verilen Avanslar": {}, + "Y\u0131llara Yayg\u0131n \u0130n\u015faat Ve Onar\u0131m Maliyetleri": {} + } + }, + "Gelir Tablosu Hesaplar\u0131": { + "Br\u00fct Sat\u0131\u015flar": { + "Di\u011fer Gelirler": {}, + "Yurt D\u0131\u015f\u0131 Sat\u0131\u015flar": {}, + "Yurt \u0130\u00e7i Sat\u0131\u015flar": {} + }, + "Di\u011fer Faaliyetlerden Olu\u015fan Gelir ve K\u00e2rlar": { + "Ba\u011fl\u0131 Ortakl\u0131klardan Temett\u00fc Gelirleri": {}, + "Di\u011fer Ola\u011fan Gelir Ve K\u00e2rlar": {}, + "Enflasyon D\u00fczeltme K\u00e2rlar\u0131": {}, + "Faiz Gelirleri": {}, + "Kambiyo K\u00e2rlar\u0131": {}, + "Komisyon Gelirleri": {}, + "Konusu Kalmayan Kar\u015f\u0131l\u0131klar": {}, + "Menkul K\u0131ymet Sat\u0131\u015f K\u00e2rlar\u0131": {}, + "Reeskont Faiz Gelirleri": {}, + "\u0130\u015ftiraklerden Temett\u00fc Gelirleri": {} + }, + "Di\u011fer Faaliyetlerden Olu\u015fan Gider ve Zararlar (-)": { + "Di\u011fer Ola\u011fan Gider Ve Zararlar(-)": {}, + "Enflasyon D\u00fczeltmesi Zararlar\u0131(-)": {}, + "Kambiyo Zararlar\u0131(-)": {}, + "Kar\u015f\u0131l\u0131k Giderleri(-)": {}, + "Komisyon Giderleri(-)": {}, + "Menkul K\u0131ymet Sat\u0131\u015f Zararlar\u0131(-)": {}, + "Reeskont Faiz Giderleri(-)": {} + }, + "D\u00f6nem Net K\u00e2r\u0131 Ve Zarar\u0131": { + "D\u00f6nem K\u00e2r\u0131 Vergi Ve Di\u011fer Yasal Y\u00fck\u00fcml\u00fcl\u00fck Kar\u015f\u0131l\u0131klar\u0131(-)": {}, + "D\u00f6nem K\u00e2r\u0131 Veya Zarar\u0131": {}, + "D\u00f6nem Net K\u00e2r\u0131 Veya Zarar\u0131": {}, + "Enflasyon D\u00fczeltme Hesab\u0131": {}, + "Y\u0131llara Yayg\u0131n \u0130n\u015faat Ve Enflasyon D\u00fczeltme Hesab\u0131": {} + }, + "Faaliyet Giderleri(-)": { + "Ara\u015ft\u0131rma Ve Geli\u015ftirme Giderleri(-)": {}, + "Genel Y\u00f6netim Giderleri(-)": {}, + "Pazarlama Sat\u0131\u015f Ve Da\u011f\u0131t\u0131m Giderleri(-)": {} + }, + "Finansman Giderleri": { + "K\u0131sa Vadeli Bor\u00e7lanma Giderleri(-)": {}, + "Uzun Vadeli Bor\u00e7lanma Giderleri(-)": {} + }, + "Ola\u011fan D\u0131\u015f\u0131 Gelir Ve K\u00e2rlar": { + "Di\u011fer Ola\u011fan D\u0131\u015f\u0131 Gelir Ve K\u00e2rlar": {}, + "\u00d6nceki D\u00f6nem Gelir Ve K\u00e2rlar\u0131": {} + }, + "Ola\u011fan D\u0131\u015f\u0131 Gider Ve Zaralar(-)": { + "Di\u011fer Ola\u011fan D\u0131\u015f\u0131 Gider Ve Zararlar(-)": {}, + "\u00c7al\u0131\u015fmayan K\u0131s\u0131m Gider Ve Zararlar\u0131(-)": {}, + "\u00d6nceki D\u00f6nem Gider Ve Zararlar\u0131(-)": {} + }, + "Sat\u0131\u015f \u0130ndirimleri (-)": { + "Di\u011fer \u0130ndirimler": {}, + "Sat\u0131\u015f \u0130ndirimleri(-)": {}, + "Sat\u0131\u015ftan \u0130adeler(-)": {} + }, + "Sat\u0131\u015flar\u0131n Maliyeti(-)": { + "Di\u011fer Sat\u0131\u015flar\u0131n Maliyeti(-)": {}, + "Sat\u0131lan Hizmet Maliyeti(-)": {}, + "Sat\u0131lan Mamuller Maliyeti(-)": {}, + "Sat\u0131lan Ticari Mallar Maliyeti(-)": {} + } + }, + "K\u0131sa Vadeli Yabanc\u0131 Kaynaklar": { + "Al\u0131nan Avanslar": { + "Al\u0131nan Di\u011fer Avanslar": { + "account_type": "Payable" + }, + "Al\u0131nan Sipari\u015f Avanslar\u0131": { + "account_type": "Payable" + }, + "account_type": "Payable" + }, + "Bor\u00e7 ve Gider Kar\u015f\u0131l\u0131klar\u0131": { + "Di\u011fer Bor\u00e7 Ve Gider Kar\u015f\u0131l\u0131klar\u0131": { + "account_type": "Payable" + }, + "D\u00f6nem K\u00e2r\u0131 Vergi Ve Di\u011fer Yasal Y\u00fck\u00fcml\u00fcl\u00fck Kar\u015f\u0131l\u0131klar\u0131": { + "account_type": "Tax" + }, + "D\u00f6nem K\u00e2r\u0131n\u0131n Pe\u015fin \u00d6denen Vergi Ve Di\u011fer Y\u00fck\u00fcml\u00fcl\u00fckler(-)": { + "account_type": "Tax" + }, + "K\u0131dem Tazminat\u0131 Kar\u015f\u0131l\u0131\u011f\u0131": {}, + "Maliyet Giderleri Kar\u015f\u0131l\u0131\u011f\u0131": {}, + "account_type": "Payable" + }, + "Di\u011fer Bor\u00e7lar": { + "Ba\u011fl\u0131 Ortakl\u0131klara Bor\u00e7lar": { + "account_type": "Payable" + }, + "Di\u011fer Bor\u00e7 Senetleri Reeskontu(-)": { + "account_type": "Payable" + }, + "Di\u011fer \u00c7e\u015fitli Bor\u00e7lar": { + "account_type": "Payable" + }, + "Ortaklara Bor\u00e7lar": { + "account_type": "Payable" + }, + "Personele Bor\u00e7lar": { + "account_type": "Payable" + }, + "account_type": "Payable", + "\u0130\u015ftiraklere Bor\u00e7lar": { + "account_type": "Payable" + } + }, + "Di\u011fer K\u0131sa Vadeli Yabanc\u0131 Kaynaklar": { + "Di\u011fer KDV": { + "account_type": "Tax" + }, + "Di\u011fer \u00c7e\u015fitli Yabanc\u0131 Kaynaklar": {}, + "Hesaplanan KDV": { + "account_type": "Tax" + }, + "Merkez Ve \u015eubeler Cari Hesab\u0131": {}, + "Say\u0131m Ve Tesell\u00fcm Fazlalar\u0131": {}, + "account_type": "Payable" + }, + "Gelecek Aylara Ait Gelirler Ve Gider Tahakkuklar\u0131": { + "Gelecek Aylara Ait Gelirler": {}, + "Gider Tahakkuklar\u0131": {} + }, + "Mali Bor\u00e7lar": { + "Banka Kredileri": { + "account_type": "Payable" + }, + "Di\u011fer Mali Bor\u00e7lar": { + "account_type": "Payable" + }, + "Ertelenmi\u015f Finansal Kiralama Bor\u00e7lanma Maliyetleri(-)": { + "account_type": "Payable" + }, + "Finansal Kiralama \u0130\u015flemlerinden Bor\u00e7lar": { + "account_type": "Payable" + }, + "Menkul K\u0131ymetler \u0130hra\u00e7 Fark\u0131(-)": { + "account_type": "Payable" + }, + "Tahvil Anapara Bor\u00e7, Taksit Ve Faizleri": { + "account_type": "Payable" + }, + "Uzun Vadeli Kredilerin Anapara Taksitleri Ve Faizleri": { + "account_type": "Payable" + }, + "account_type": "Payable", + "\u00c7\u0131kar\u0131lan Bonolar Ve Senetler": { + "account_type": "Payable" + }, + "\u00c7\u0131kar\u0131lm\u0131\u015f Di\u011fer Menkul K\u0131ymetler": { + "account_type": "Payable" + } + }, + "Ticari Bor\u00e7lar": { + "Al\u0131nan Depozito Ve Teminatlar": { + "account_type": "Payable" + }, + "Bor\u00e7 Senetleri": { + "account_type": "Payable" + }, + "Bor\u00e7 Senetleri Reeskontu(-)": { + "account_type": "Payable" + }, + "Di\u011fer Ticari Bor\u00e7lar": { + "account_type": "Payable" + }, + "Sat\u0131c\u0131lar": { + "account_type": "Payable" + }, + "account_type": "Payable" + }, + "Y\u0131llara Yayg\u0131n \u0130n\u015faat Ve Onar\u0131m Hakedi\u015fleri": { + "350 Y\u0131llara Yayg\u0131n \u0130n\u015faat Ve Onar\u0131m Hakedi\u015fleri Bedelleri": { + "account_type": "Payable" + }, + "account_type": "Payable" + }, + "\u00d6denecek Vergi ve Di\u011fer Y\u00fck\u00fcml\u00fcl\u00fckler": { + "Vadesi Ge\u00e7mi\u015f, Ertelenmi\u015f Veya Taksitlendirilmi\u015f Vergi Ve Di\u011fer Y\u00fck\u00fcml\u00fcl\u00fckler": { + "account_type": "Tax" + }, + "account_type": "Tax", + "\u00d6denecek Di\u011fer Y\u00fck\u00fcml\u00fcl\u00fckler": { + "account_type": "Tax" + }, + "\u00d6denecek Sosyal G\u00fcvenl\u00fck Kesintileri": { + "account_type": "Tax" + }, + "\u00d6denecek Vergi Ve Fonlar": { + "account_type": "Tax" + } + } + }, + "Maliyet Hesaplar\u0131": { + "Ara\u015ft\u0131rma Ve Geli\u015ftirme Giderleri": {}, + "Direkt \u0130lk Madde Ve Malzeme Giderleri": { + "Direk \u0130lk Madde Ve Malzeme Giderleri Hesab\u0131": {}, + "Direkt \u0130lk Madde Ve Malzeme Fiyat Fark\u0131": {}, + "Direkt \u0130lk Madde Ve Malzeme Miktar Fark\u0131": {}, + "Direkt \u0130lk Madde Ve Malzeme Yans\u0131tma Hesab\u0131": {} + }, + "Direkt \u0130\u015f\u00e7ilik Giderleri": { + "Direkt \u0130\u015f\u00e7ilik Giderleri": {}, + "Direkt \u0130\u015f\u00e7ilik Giderleri Yans\u0131tma Hesab\u0131": {}, + "Direkt \u0130\u015f\u00e7ilik S\u00fcre Farklar\u0131": {}, + "Direkt \u0130\u015f\u00e7ilik \u00dccret Farklar\u0131": {} + }, + "Finansman Giderleri": { + "Finansman Giderleri": {}, + "Finansman Giderleri Fark Hesab\u0131": {}, + "Finansman Giderleri Yans\u0131tma Hesab\u0131": {} + }, + "Genel Y\u00f6netim Giderleri": { + "Genel Y\u00f6netim Gider Farklar\u0131 Hesab\u0131": {}, + "Genel Y\u00f6netim Giderleri": {}, + "Genel Y\u00f6netim Giderleri Yans\u0131tma Hesab\u0131": {} + }, + "Genel \u00dcretim Giderleri": { + "Genel \u00dcretim Giderleri": {}, + "Genel \u00dcretim Giderleri B\u00fct\u00e7e Farklar\u0131": {}, + "Genel \u00dcretim Giderleri Kapasite Farklar\u0131": {}, + "Genel \u00dcretim Giderleri Verimlilik Giderleri": {}, + "Genel \u00dcretim Giderleri Yans\u0131tma Hesab\u0131": {} + }, + "Hizmet \u00dcretim Maliyeti": { + "Hizmet \u00dcretim Maliyeti": {}, + "Hizmet \u00dcretim Maliyeti Fark Hesaplar\u0131": {}, + "Hizmet \u00dcretim Maliyeti Yans\u0131tma Hesab\u0131": {} + }, + "Maliyet Muhasebesi Ba\u011flant\u0131 Hesaplar\u0131": { + "Maliyet Muhasebesi Ba\u011flant\u0131 Hesab\u0131": {}, + "Maliyet Muhasebesi Yans\u0131tma Hesab\u0131": {} + }, + "Pazarlama, Sat\u0131\u015f Ve Da\u011f\u0131t\u0131m Giderleri": { + "Atra\u015ft\u0131rma Ve Geli\u015ftirme Giderleri": {}, + "Pazarlama Sat\u0131\u015f Ve Dag\u0131t\u0131m Giderleri Yans\u0131tma Hesab\u0131": {}, + "Pazarlama Sat\u0131\u015f Ve Da\u011f\u0131t\u0131m Giderleri Fark Hesab\u0131": {} + } + }, + "Naz\u0131m Hesaplar": {}, + "Serbest Hesaplar": {}, + "Uzun Vadeli Yabanc\u0131 Kaynaklar": { + "Al\u0131nan Avanslar": { + "Al\u0131nan Di\u011fer Avanslar": { + "account_type": "Payable" + }, + "Al\u0131nan Sipari\u015f Avanslar\u0131": { + "account_type": "Payable" + }, + "account_type": "Payable" + }, + "Bor\u00e7 Ve Gider Kar\u015f\u0131l\u0131klar\u0131": { + "Di\u011fer Bor\u00e7 Ve Gider Kar\u015f\u0131l\u0131klar\u0131": { + "account_type": "Payable" + }, + "K\u0131dem Tazminat\u0131 Kar\u015f\u0131l\u0131\u011f\u0131": {}, + "account_type": "Payable" + }, + "Di\u011fer Bor\u00e7lar": { + "Ba\u011fl\u0131 Ortakl\u0131klara Bor\u00e7lar": { + "account_type": "Payable" + }, + "Di\u011fer Bor\u00e7 Senetleri Reeskontu(-)": { + "account_type": "Payable" + }, + "Di\u011fer \u00c7e\u015fitli Bor\u00e7lar": { + "account_type": "Payable" + }, + "Kamuya Olan Ertelenmi\u015f Veya Taksitlendirilmi\u015f Bor\u00e7lar": { + "account_type": "Payable" + }, + "Ortaklara Bor\u00e7lar": { + "account_type": "Payable" + }, + "account_type": "Payable", + "\u0130\u015ftiraklere Bor\u00e7lar": { + "account_type": "Payable" + } + }, + "Di\u011fer Uzun Vadeli Yabanc\u0131 Kaynaklar": { + "Di\u011fer \u00c7e\u015fitli Uzun Vadeli Yabanc\u0131 Kaynaklar": { + "account_type": "Payable" + }, + "Gelecek Y\u0131llara Ertelenmi\u015f Veya Terkin Edilecek KDV": { + "account_type": "Payable" + }, + "Tesise Kat\u0131lma Paylar\u0131": { + "account_type": "Payable" + }, + "account_type": "Payable" + }, + "Gelecek Y\u0131llara Ait Gelirler Ve Gider Tahakkuklar\u0131": { + "Gelecek Y\u0131llara Ait Gelirler": {}, + "Gider Tahakkuklar\u0131": {} + }, + "Mali Bor\u00e7lar": { + "Banka Kredileri": { + "account_type": "Payable" + }, + "Di\u011fer Mali Bor\u00e7lar": { + "account_type": "Payable" + }, + "Ertelenmi\u015f Finansal Kiralama Bor\u00e7lanma Maliyetleri(-)": { + "account_type": "Payable" + }, + "Finansal Kiralama \u0130\u015flemlerinden Bor\u00e7lar": { + "account_type": "Payable" + }, + "Menkul K\u0131ymetler \u0130hra\u00e7 Fark\u0131(-)": { + "account_type": "Payable" + }, + "account_type": "Payable", + "\u00c7\u0131kar\u0131lm\u0131\u015f Di\u011fer Menkul K\u0131ymetler": { + "account_type": "Payable" + }, + "\u00c7\u0131kar\u0131lm\u0131\u015f Tahviller": { + "account_type": "Payable" + } + }, + "Ticari Bor\u00e7lar": { + "Al\u0131nan Depozito Ve Teminatlar": { + "account_type": "Payable" + }, + "Bor\u00e7 Senetleri": { + "account_type": "Payable" + }, + "Bor\u00e7 Senetleri Reeskontu(-)": { + "account_type": "Payable" + }, + "Di\u011fer Ticari Bor\u00e7lar": { + "account_type": "Payable" + }, + "Sat\u0131c\u0131lar": { + "account_type": "Payable" + }, + "account_type": "Payable" + } + }, + "name": "Tek D\u00fczen Hesap Plan\u0131", + "\u00d6z Kaynaklar": { + "D\u00f6nem Net K\u00e2r\u0131 (Zarar\u0131)": { + "D\u00f6nem Net K\u00e2r\u0131": {}, + "D\u00f6nem Net Zarar\u0131(-)": {} + }, + "Ge\u00e7mi\u015f Y\u0131llar K\u00e2rlar\u0131": { + "Ge\u00e7mi\u015f Y\u0131llar K\u00e2rlar\u0131": {} + }, + "Ge\u00e7mi\u015f Y\u0131llar Zararlar\u0131(-)": { + "Ge\u00e7mi\u015f Y\u0131llar Zararlar\u0131(-)": {} + }, + "K\u00e2r Yedekleri": { + "Di\u011fer K\u00e2r Yedekleri": {}, + "Ola\u011fan\u00fcst\u00fc Yedekler": {}, + "Stat\u00fc Yedekleri": {}, + "Yasal Yedekler": {}, + "\u00d6zel Fonlar": {} + }, + "Sermaye Yedekleri": { + "Di\u011fer Sermaye Yedekleri": {}, + "Hisse Senedi \u0130ptal K\u00e2rlar\u0131": {}, + "Hisse Senetleri \u0130hra\u00e7 Primleri": {}, + "Maddi Duran Varl\u0131k Yeniden De\u011ferlenme Art\u0131\u015flar\u0131": {}, + "Maliyet Art\u0131\u015flar\u0131 Fonu": {}, + "\u0130\u015ftirakler Yeniden De\u011ferleme Art\u0131\u015flar\u0131": {} + }, + "\u00d6denmi\u015f Sermaye": { + "Sermaye": {}, + "\u00d6denmi\u015f Sermaye(-)": { + "account_type": "Payable" + } + } + } + } +} \ No newline at end of file diff --git a/erpnext/accounts/doctype/account/chart_of_accounts/uk_l10n_uk.json b/erpnext/accounts/doctype/account/chart_of_accounts/uk_l10n_uk.json new file mode 100644 index 0000000000..38fd0fc411 --- /dev/null +++ b/erpnext/accounts/doctype/account/chart_of_accounts/uk_l10n_uk.json @@ -0,0 +1,179 @@ +{ + "country_code": "uk", + "name": "UK Tax and Account Chart Template (by SmartMode)", + "tree": { + "Balance Sheet": { + "Capital & Reserves": { + "Called up share capital": {}, + "Other reserves": {}, + "Profit and loss account": {}, + "Revaluation reserve": {}, + "Share premium account": {} + }, + "Current Liabilities": { + "Accruals and deferred income": { + "Accruals": {}, + "Corporation Tax": {} + }, + "Creditors due within one year": { + "Creditors Control Account": {}, + "HMRC - VAT Account": {}, + "Manual Adjustments \uff96 VAT": {}, + "Net Wages": {}, + "Other Creditors": {}, + "P.A.Y.E. & NI": {}, + "Pension Fund": {}, + "Purchase Tax Control Account": {}, + "Sales Tax Control Account": {}, + "Sundry Creditors": {} + }, + "Provisions for liabilities and charges": { + "Bad debt provision": {} + } + }, + "Current assets": { + "Cash at bank and in hand": { + "Bank Accounts": {}, + "Company Credit Card": {} + }, + "Investment current assets": {}, + "Prepayments and accrued income": { + "Prepayments": {} + }, + "Stocks & WIP": { + "Finished Goods": {}, + "Stock": {}, + "Work in Progress": {} + }, + "Trade Debtors": { + "Debtors Control Account": {}, + "Other Debtors": {}, + "Sundry Debtors": {} + } + }, + "Fixed assets": { + "Intangible assets": { + "Patents & Trademarks": {}, + "Patents & Trademarks Depreciation": {}, + "Software": {}, + "Software Depreciation": {} + }, + "Investments": {}, + "Tangible assets": { + "Fixtures and fittings": {}, + "Fixtures and fittings Depreciation": {}, + "Land and buildings": {}, + "Land and buildings Depreciation": {}, + "Motor vehicles": {}, + "Motor vehicles Depreciation": {}, + "Office equipment (inc computer equipment)": {}, + "Office equipment (inc computer equipment) Depreciation": {}, + "Plant and machinery": {}, + "Plant and machinery Depreciation": {} + } + }, + "Non Current Liabilities": { + "Creditors due after one year": { + "Hire Purchase": {}, + "Loans": {}, + "Mortgages": {} + } + } + }, + "Profit and Loss": { + "Administrative expenses": { + "Accountancy and audit": { + "Accounting": {}, + "Auditing": {} + }, + "Administration and office expenses": { + "Books": {}, + "Internet & hosting": {}, + "Mobiles": {}, + "Network costs": {}, + "Office consumables": {}, + "Other admin expenses": {}, + "Other computer costs": {}, + "Postage and Carriage": {}, + "Recruitment fees": {}, + "Software expenses": {}, + "Stationery": {}, + "Telephone": {}, + "Travel and subsistence": {} + }, + "Depreciation expense": { + "Intangible assets depn": {}, + "Tangible assets depn": {} + }, + "Legal and professional costs": { + "Consultancy": {}, + "Legal and professional charges": {} + }, + "Property costs": { + "Light, heat and power": {}, + "Rent and rates": {}, + "Repairs, renewals and maintenance": {} + }, + "Salaries & wages": { + "Admin gross salaries": {}, + "Directors pension": {}, + "Directors remuneration": {}, + "Employers NIC": {}, + "Management gross salaries": {}, + "Subcontractors payments": {} + }, + "Sundry expenses": { + "Bad debts": {}, + "Bank, credit card and other financial charges": {}, + "Donations": {}, + "Entertaining": {}, + "Exchange gains/losses": {}, + "Insurance": {}, + "Other sundry expenses": {} + }, + "Vehicle expenses": { + "Car fuel": {}, + "Car hire": {}, + "Car maintenance": {} + } + }, + "Cost of sales": { + "Cost of sales 1": {}, + "Cost of sales 2": {}, + "Cost of sales 3": {}, + "Cost of sales 4": {} + }, + "Distribution costs": { + "Advertising and promotions": { + "Exhibitions and events": {}, + "Marketing, POS": {}, + "PR": {} + }, + "Distribution salaries and wages": {}, + "Distribution vehicles": {}, + "Shipping": {} + }, + "Interest payable and similar charges": { + "Interest paid": {} + }, + "Interest receivable and similar income:": { + "Bank Interest received": {}, + "Investment Interest received": {} + }, + "Other operating income": { + "Profits/Losses on disposals of assets": {} + }, + "Tax on profit or loss on ordinary activities": { + "Corporation tax expense": {} + }, + "Turnover": { + "Sales category 1": {}, + "Sales category 2": {}, + "Sales category 3": {}, + "Sales category 4": {} + } + }, + "name": "Company", + "parent_id": null + } +} \ No newline at end of file diff --git a/erpnext/accounts/doctype/account/chart_of_accounts/us_account_chart_template_basic.json b/erpnext/accounts/doctype/account/chart_of_accounts/us_account_chart_template_basic.json new file mode 100644 index 0000000000..4a39a167a2 --- /dev/null +++ b/erpnext/accounts/doctype/account/chart_of_accounts/us_account_chart_template_basic.json @@ -0,0 +1,182 @@ +{ + "country_code": "us", + "name": "Basic Chart of Account", + "tree": { + "Assets": { + "Current Assets": { + "Cash or Cash Equivalents": { + "account_type": "Cash" + }, + "Client Trust Account": {}, + "Receivable": { + "Account Receivable": { + "account_type": "Receivable" + } + } + }, + "Fixed Assets": { + "Accumulated Depreciation": {}, + "Furniture and Equipment": { + "account_type": "Fixed Asset" + }, + "account_type": "Fixed Asset" + }, + "Other Assets": { + "Security Deposits Asset": {} + }, + "Other Current Assets": { + "Advanced Client Costs": {}, + "Court Costs": {}, + "Expert Witness Fees": {}, + "Filing Fees": {} + } + }, + "Cost of Goods Sold": { + "Commissions Paid": { + "account_type": "Cost of Goods Sold" + }, + "Equipment Rental for Jobs": { + "account_type": "Cost of Goods Sold" + }, + "Freight and Shipping Costs": { + "account_type": "Cost of Goods Sold" + }, + "Job Materials Purchased": { + "account_type": "Cost of Goods Sold" + }, + "Media Purchased for Clients": { + "account_type": "Cost of Goods Sold" + }, + "Merchant Account Fees": { + "account_type": "Cost of Goods Sold" + }, + "Other Job Related Costs": { + "account_type": "Cost of Goods Sold" + }, + "Purchase Discounts": { + "account_type": "Cost of Goods Sold" + }, + "Purchases - Resale Items": { + "account_type": "Cost of Goods Sold" + }, + "Subcontracted Services": { + "account_type": "Cost of Goods Sold" + }, + "Subcontractors Expense": { + "account_type": "Cost of Goods Sold" + }, + "Tools and Small Equipment": { + "account_type": "Cost of Goods Sold" + }, + "account_type": "Cost of Goods Sold" + }, + "Expenses": { + "Advertising and Promotion": {}, + "Automobile Expense": {}, + "Bank Service Charges": {}, + "Business Licenses and Permits": {}, + "Car and Truck Expenses": {}, + "Charitable Contributions": {}, + "Chemicals Purchased": {}, + "Computer and Internet Expenses": {}, + "Conservation Expenses": {}, + "Continuing Education": {}, + "Custom Hire and Contract Labor": {}, + "Depreciation Expense": {}, + "Dues and Subscriptions": {}, + "Equipment Rental": {}, + "Feed Purchased": {}, + "Fertilizers and Lime": {}, + "Freight and Trucking": {}, + "Gasoline, Fuel and Oil": {}, + "Insurance Expense": { + "General Liability Insurance": {}, + "Health Insurance": {}, + "Life and Disability Insurance": {}, + "Professional Liability": {}, + "Worker's Compensation": {} + }, + "Interest Expense": {}, + "Janitorial Expense": {}, + "Marketing Expense": {}, + "Meals and Entertainment": {}, + "Miscellaneous Expense": {}, + "Office Supplies": {}, + "Payroll Expenses": {}, + "Postage and Delivery": {}, + "Printing and Reproduction": {}, + "Professional Fees": {}, + "Rent Expense": {}, + "Repairs and Maintenance": {}, + "Seeds and Plants Purchased": {}, + "Small Tools and Equipment": {}, + "Storage and Warehousing": {}, + "Taxes - Property": {}, + "Telephone Expense": {}, + "Travel Expense": {}, + "Uniforms": {}, + "Utilities": {}, + "Veterinary, Breeding, Medicine": {} + }, + "Income": { + "Administrative Fees": {}, + "Agricultural Program Payments": {}, + "Commission income": {}, + "Commodity Credit Loans": {}, + "Cooperative Distributions": {}, + "Crop Insurance Proceeds": {}, + "Crop Sales": {}, + "Custom Hire Income": {}, + "Farmers Market Sales": {}, + "Fuel Tax Credits and Other Inc.": {}, + "Job Income": {}, + "Legal Fee Income": {}, + "Livestock Sales": {}, + "Miscellaneous Income": {}, + "Rental Income": {}, + "Sales": {}, + "Sales Discounts": {}, + "Service Income": {}, + "Settlement Income": {}, + "Shipping and Delivery Income": {} + }, + "Liabilities and Equity": { + "Equity": { + "Capital Stock": { + "account_type": "Equity" + }, + "Dividends Paid": { + "account_type": "Equity" + }, + "Opening Balance Equity": { + "account_type": "Equity" + }, + "Retained Earnings": { + "account_type": "Equity" + }, + "account_type": "Equity" + }, + "Liabilities": { + "Current Liabilities": { + "Payable": { + "Account Payable": {} + } + }, + "Other Current Liabilities": { + "Customer Deposits Received": {}, + "Payroll Liabilities": {}, + "Sales Tax Payable": {}, + "Use Tax Payable": {} + } + } + }, + "Other Income": { + "Finance Charge Income": {}, + "Insurance Proceeds Received": {}, + "Interest Income": {}, + "Proceeds from Sale of Assets": {} + }, + "name": "Basic", + "parent_id": null + } +} \ No newline at end of file diff --git a/erpnext/accounts/doctype/account/chart_of_accounts/uy_uy_chart_template.json b/erpnext/accounts/doctype/account/chart_of_accounts/uy_uy_chart_template.json new file mode 100644 index 0000000000..086620ee8c --- /dev/null +++ b/erpnext/accounts/doctype/account/chart_of_accounts/uy_uy_chart_template.json @@ -0,0 +1,335 @@ +{ + "country_code": "uy", + "name": "Plan de Cuentas Uruguay - Template", + "tree": { + "ACTIVO": { + "ACTIVO CORRIENTE": { + "BIENES DE CAMBIO": { + "Importaciones en tramite": {}, + "Materiales y Suministros": {}, + "Materias Primas": {}, + "Mercaderia de Reventa": {}, + "Prevision p/desvalorizaciones": {}, + "Productos Terminados": {}, + "Productos en Proceso": {} + }, + "CREDITOS POR VENTAS": { + "Cheques en Cartera ME": {}, + "Cheques en Cartera MN": {}, + "Deudores Simples Plaza": {}, + "Deudores Varios (def)": {}, + "Deudores por Exportaciones": {}, + "Documentos a Cobrar ME": {}, + "Documentos a Cobrar MN": {}, + "Ingresos diferidos": {}, + "Intereses percibidos por adelantado": {}, + "Prevision p/dtos y Bonificaciones": {}, + "Prevision para Deudores Incobrables": {} + }, + "DGI ANTICIPOS": { + "Diversos": { + "account_type": "Tax" + }, + "Icosa Anticipo": { + "account_type": "Tax" + }, + "Ingresos diferidos": {}, + "Ingresos percibidos por adelantado": {}, + "Irae Anticipo": { + "account_type": "Tax" + }, + "Patrimonio Anticipo": { + "account_type": "Tax" + }, + "Prevision para Deudores Incobrables": {} + }, + "DGI IVA x COMPRAS": { + "Iva Anticipo Importaci\u00f3n": { + "account_type": "Tax" + }, + "Iva Compras B\u00e1sica": { + "account_type": "Tax" + }, + "Iva Compras M\u00ednima": { + "account_type": "Tax" + }, + "Iva Importaci\u00f3n": { + "account_type": "Tax" + }, + "Iva Pagos": { + "account_type": "Tax" + }, + "Iva Retenciones": { + "account_type": "Tax" + } + }, + "DISPONIBILIDADES": { + "Banco Cuenta Corriente": {}, + "Banco Cuenta Corriente ME": {}, + "Caja Moneda Extranjera": {}, + "Caja Moneda Nacional": {}, + "Movimientos Banco (def)": {} + }, + "INVERSIONES TEMPORARIAS": { + "Dep\u00f3sitos Bancarios": {}, + "Intereses percibidos por adelantado": {}, + "Previsi\u00f3n para desvalorizaciones": {}, + "Valores P\u00fablicos": {} + }, + "OTROS CREDITOS": { + "Anticipos a Proveedores": {}, + "Casa Matriz, Empresas Controlantes": {}, + "Controladas / Vinculadas": {}, + "Depositos en Garantia": {}, + "Pagos adelantados": {}, + "Saldos Deudor de ctas de Directores": {} + } + }, + "ACTIVO NO CORRIENTE": { + "BIENES DE CAMBIO NO CORRIENTES": { + "Bienes de cambio no corrientes": {} + }, + "BIENES DE USO": { + "Amort.Ac.Inmuebles": {}, + "Amort.Ac.Maq.y Herram.": {}, + "Amort.Ac.Mueb.y Utiles": {}, + "Amort.Ac.Vehiculos": {}, + "Inmuebles": {}, + "Maquinas y Herramientas": {}, + "Muebles y \u00datiles": {}, + "Veh\u00edculos": {} + }, + "CREDITOS A LARGO PLAZO": { + "Cr\u00e9ditos a Largo Plazo": {} + }, + "INTANGIBLES": { + "Amortizaciones Acumuladas": {}, + "Gastos de investigacion": {}, + "Patentes, marcas y licencias": {} + }, + "INVERSIONES A LARGO PLAZO": { + "Depositos Bancarios": {}, + "Inmuebles": {}, + "Intereses percibidos por adelantado": {}, + "Menos: Amort. 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Plan de Cuentas" + } +} \ No newline at end of file diff --git a/erpnext/accounts/doctype/account/chart_of_accounts/ve_ve_chart_template_amd.json b/erpnext/accounts/doctype/account/chart_of_accounts/ve_ve_chart_template_amd.json new file mode 100644 index 0000000000..a59ec87b46 --- /dev/null +++ b/erpnext/accounts/doctype/account/chart_of_accounts/ve_ve_chart_template_amd.json @@ -0,0 +1,605 @@ +{ + "country_code": "ve", + "name": "Venezuelan - Account", + "tree": { + "ACTIVO": { + "ACTIVO CIRCULANTE": { + "DOCUMENTOS Y CUENTAS POR COBRAR": { + "0TRAS CUENTAS POR COBRAR": { + "0TRAS CUENTAS X COBRAR OTROS DEUDORES": { + "account_type": "Receivable" + }, + "ADELANTO A PROVEEDORES": {}, + "DEPOSITOS VARIOS": {}, + "ENTES GUBERNAMENTALES": {}, + "RECLAMO AL SEGURO": {}, + "TRANSFERENCIAS BANCARIAS": {} + }, + "COMPA\u00d1IAS AFILIADAS Y RELACIONADAS": { + "ACCESORIOS AMD COMPUTADORAS,C.A.": {}, + "AMD COMPUTER SHOP, C.A.": {}, + "COMERCIALIZADORA JGV 3000, C.A.": {}, + "COMERCIALIZADORA LVG ELECTRONIC, C.A.": {}, + "COMERCIALIZADORA M321,C.A.": {} + }, + "CUENTAS POR COBRAR ACCIONISTAS": { + "CUENTAS POR PAGAR SOCIOS": { + "account_type": "Payable" + } + }, + "CUENTAS POR COBRAR EMPLEADOS": { + "CUENTAS POR COBRAR CLIENTES": { + "account_type": "Receivable" + }, + "CUENTAS POR COBRAR SOCIOS": { + "account_type": "Receivable" + }, + "PRESTAMOS PERSONALES": {}, + "SEGURO DE VEHICULOS": {}, + "UTILIDADES": {}, + "VACACIONES": {}, + "VIATICOS VENDEDORES": {} + }, + "CUENTAS POR COBRAR EXTERIOR": {}, + "CUENTAS POR COBRAR NACIONALES": { + "COBRO ANTICIPO CLIENTES": {}, + "CUENTAS POR COBRAR CLIENTES": { + "account_type": "Receivable" + }, + "CUENTAS POR COBRAR DETALLISTA": { + "account_type": "Receivable" + }, + "CUENTAS POR COBRAR MAYORISTA": { + "account_type": "Receivable" + } + }, + "EFECTOS POR COBRAR": { + "EFECTOS POR COBRAR NACIONALES": { + "account_type": "Receivable" + } + }, + "INTERESES POR COBRAR": {}, + "PROVINCION INCOBRABLES NACIONAL": { + "PROVINCION INCOBRABLES EXTERIOR": {}, + "PROVISION INCOBRALES NACIONALES": {} + } + }, + "EFECTIVO Y VALORES NEGOCIABLES": { + "BANCOS E INSTITUCIONES FINANCIERAS EXTERIOR": { + "BANCO MERCANTIL COMMERCEBANK": { + "account_type": "Cash" + } + }, + "BANCOS E INTITUCIONES FINANCIERAS": { + "BANCO BANESCO": { + "account_type": "Cash" + }, + "BANCO BANPLUS": { + "account_type": "Cash" + }, + "BANCO BOLIVAR": { + "account_type": "Cash" + }, + "BANCO CORP BANCA": { + "account_type": "Cash" + }, + "BANCO DE VENEZUELA": { + "account_type": "Cash" + }, + "BANCO EXTERIOR": { + "account_type": "Cash" + }, + "BANCO FONDO COMUN": { + "account_type": "Cash" + }, + "BANCO MERCANTIL": { + "account_type": "Cash" + }, + "BANCO PROVINCIAL": { + "account_type": "Cash" + }, + "BANESCO BANCO UNIVERSAL": { + "account_type": "Cash" + } + }, + "CAJAS": { + "CAJA CHICA": {}, + "CAJA GENERAL": {}, + "CAJA PRINCIPAL": {}, + "FONDO A DEPOSITAR": {} + }, + "INVERSIONES A CORTO PLAZO": { + "INVERSIONES EN BONOS M.E.": {}, + "INVERSIONES EN BONOS M.N.": {}, + "INVERSIONES TEMPORALES": {}, + "PAPELES COMERCIALES": {} + } + }, + "GASTOS OPERACIONALES": { + "GASTOS PREPAGADOS OPERATIVOS": { + "ALQUILERES": {}, + "PUBLICIDAD": {}, + "SEGURO H.C.M.": {}, + "SEGURO PREPAGADOS": {} + } + }, + "IMPUESTOS PAGADOS POR ANTICIPADOS": { + "IMPUESTOS": { + "I.S.L.R RETENIDO": {}, + "I.S.L.R. 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COMPUTER, INC.": {} + }, + "PROVEEDORES OCASIONALES": { + "CUENTAS POR PAGAR PROVEEDORES": { + "account_type": "Payable" + } + } + }, + "GASTOS ACUMULADOS Y RETENCIONES POR PAGAR": { + "CONTRIBUCIONES": { + "F.A.O.V APORTE EMPRESA": {}, + "I.N.C.E.S APORTE EMPRESA": {}, + "I.V.S.S APORTE EMPRESA": {} + }, + "OTRAS ACUMULACIONES": { + "ADELANTO DE CLIENTES": {}, + "ALQUILERES": {}, + "BONIFICACION ACCIDENTAL UNICA": {}, + "BONO VACACIONAL": {}, + "COMISIONES": {}, + "CONVESION DE COMERCIALIZACION": {}, + "IMPUESTOS POR PAGAR": { + "account_type": "Payable" + }, + "INTERESES S/PRESTACIONES SOCIALES": {}, + "L.O.P.T.I.": {}, + "NOMINA POR PAGAR": { + "account_type": "Payable" + }, + "POLIZA DE SEGURO POR PAGAR": { + "account_type": "Payable" + }, + "PRESTACIONES SOCIALES": {}, + "PROGRAMA DE ALIMENTACION": {}, + "PUBLICIDAD Y PROPAGANDA": {}, + "TARJETA CORPORATIVA": {}, + "UTILIDADES": {}, + "VACACIONES": {} + }, + "RETENCIONES E IMPUESTOS POR PAGAR": { + "I.V.A DEBITO FISCAL": {}, + "I.V.A.RETENIDO EN COMPRAS": {}, + "RETENCIONES I.S.L.R. EMPLEADOS": {}, + "RETENCIONES I.S.L.R. PROVEEDORES": {} + }, + "RETENCIONES VARIAS": { + "EMBARGO DE SUELDO": {}, + "PRESTAMOS SOBRE FIDEICOMISO": {}, + "SINDICATOS": {} + } + }, + "IMPUESTOS SOBRE LA RENTA POR PAGAR": { + "I.S.L.R. ACUMULADOS GASTOS": { + "DECLARACION ESTIMADAS": {}, + "I.S.L.R. ACUMULADOS GASTOS": {}, + "RAR AJUSTE INICIAL POR INFLACION": {} + } + }, + "PASIVOS FINACIEROS A CORTO PLAZO": { + "PASIVOS FINANCIEROS A CORTO PLAZO": { + "BANCO BANESCO": { + "account_type": "Cash" + }, + "BANCO EXTRANJERO": { + "account_type": "Cash" + }, + "BANCO MERCANTIL": { + "account_type": "Cash" + } + } + }, + "RESERVAS": { + "RESERVAS": { + "RESERVAS FINANCIERAS": {}, + "RESERVAS FISCALES": {}, + "RESERVAS OPERATIVAS": {} + } + } + } + }, + "PATRIMONIO": { + "CAPITAL SOCIAL": { + "ACCIONES EN TESORERIA": { + "ACCIONES EN TESORERIA": { + "ACCIONES EN TESORERIA": {}, + "ACTUALIZACION DE VALOR": {} + } + }, + "CAPITAL SOCIAL PAGADO": { + "CAPITAL SOCIAL PAGADO": { + "ACTUALIZACION DEL VALOR": {}, + "CAPITAL SOCIAL PAGADO": {}, + "CAPITAL SUSCRITO POR COPBAR": {} + } + } + }, + "GANANCIAS Y PERDIDAS": { + "GANACIAS Y PERDIDAS": { + "GANACIAS Y PERDIDAS": { + "REI EJERCICIO": {} + } + } + }, + "RESERVA DE CAPITAL": { + "OTRAS RESERVAS": { + "OTRAS RESERVAS": { + "ACTUALIZACION DEL VALOR": {}, + "VALOR ORIGINAL": {} + } + }, + "RESERVA LEGAL": { + "RESERVA LEGAL": { + "ACTUALIZACION DE VALOR": {}, + "VALOR ORIGINAL RESERVA LEGAL": {} + } + } + }, + "SUPERAVIT": { + "RESULT.POR TENDENCIA DE ACTIVO NO MONETARIOS": { + "RESULT.POR TENDENCIA DE ACTIVO NO MONETARIOS": { + "RETAM INVERSIONES": {}, + "RETAM-ACTIVOS": {}, + "RETAM-INVENTARIOS": {} + } + }, + "SUPERAVIT GANADO": { + "RESULTADO POR EXPOS. A LA INFLACION": { + "ACTUALIZACION DEL PATRIMONIO": {}, + "EXCLUSIONES FISCALES": {}, + "REAJUSTE POR INFLACION": {}, + "REI-ACUMULADOS": {}, + "REI-EJERCICIO": {} + }, + "SUPERAVIT OPERATIVO": { + "UTILIDADES DEL EJERCICIO": {}, + "UTILIDADES NO DISTRIBUIDAS": {} + } + } + } + }, + "name": "Main Account Company" + } +} \ No newline at end of file diff --git a/erpnext/accounts/doctype/chart_of_accounts/chart_of_accounts.json b/erpnext/accounts/doctype/chart_of_accounts/chart_of_accounts.json deleted file mode 100644 index 4f5ce66f0a..0000000000 --- a/erpnext/accounts/doctype/chart_of_accounts/chart_of_accounts.json +++ /dev/null @@ -1,59 +0,0 @@ -{ - "autoname": "field:chart_name", - "creation": "2014-03-05 14:11:31.000000", - "description": "Financial Chart of Accounts. Imported from file.", - "docstatus": 0, - "doctype": "DocType", - "document_type": "Master", - "fields": [ - { - "fieldname": "chart_name", - "fieldtype": "Data", - "in_list_view": 0, - "label": "Chart Name", - "permlevel": 0, - "reqd": 1 - }, - { - "fieldname": "country", - "fieldtype": "Link", - "in_list_view": 1, - "label": "Country", - "options": "Country", - "permlevel": 0, - "reqd": 1 - }, - { - "fieldname": "preview", - "fieldtype": "HTML", - "label": "Preview", - "permlevel": 0 - }, - { - "fieldname": "source_file", - "fieldtype": "Data", - "hidden": 1, - "label": "Source File", - "permlevel": 0, - "read_only": 1, - "reqd": 0 - } - ], - "idx": 1, - "in_create": 1, - "modified": "2014-03-05 14:51:05.000000", - "modified_by": "Administrator", - "module": "Accounts", - "name": "Chart of Accounts", - "owner": "Administrator", - "permissions": [ - { - "export": 0, - "permlevel": 0, - "print": 1, - "read": 1, - "report": 1, - "role": "Accounts Manager" - } - ] -} \ No newline at end of file diff --git a/erpnext/accounts/doctype/chart_of_accounts/chart_of_accounts.py b/erpnext/accounts/doctype/chart_of_accounts/chart_of_accounts.py deleted file mode 100644 index d69ae73180..0000000000 --- a/erpnext/accounts/doctype/chart_of_accounts/chart_of_accounts.py +++ /dev/null @@ -1,62 +0,0 @@ -# Copyright (c) 2013, Web Notes Technologies Pvt. Ltd. and Contributors -# License: GNU General Public License v3. See license.txt - -from __future__ import unicode_literals -import frappe, os, json -from frappe.utils import cstr -from unidecode import unidecode -from frappe.model.document import Document - -class ChartofAccounts(Document): - no_report_type = False - - def create_accounts(self, company): - chart = {} - with open(os.path.join(os.path.dirname(__file__), "charts", self.source_file), "r") as f: - chart = json.loads(f.read()) - - from erpnext.accounts.doctype.chart_of_accounts.charts.account_properties import account_properties - - if chart: - accounts = [] - - def _import_accounts(children, parent): - for child in children: - account_name = child.get("name") - account_name_in_db = unidecode(account_name.strip().lower()) - - if account_name_in_db in accounts: - count = accounts.count(account_name_in_db) - account_name = account_name + " " + cstr(count) - - child.update(account_properties.get(chart.get("name"), {}).get(account_name, {})) - - account = frappe.get_doc({ - "doctype": "Account", - "account_name": account_name, - "company": company, - "parent_account": parent, - "group_or_ledger": "Group" if child.get("children") else "Ledger", - "report_type": child.get("report_type"), - "account_type": child.get("account_type") - }).insert() - - accounts.append(account_name_in_db) - - # set report_type for all parents where blank - if not account.report_type or account.report_type == 'None': - self.no_report_type = True - elif self.no_report_type: - frappe.db.sql("""update tabAccount set report_type=%s - where lft<=%s and rgt>=%s and ifnull(report_type, '')=''""", - (account.report_type, account.lft, account.rgt)) - - if child.get("children"): - _import_accounts(child.get("children"), account.name) - - _import_accounts(chart.get("root").get("children"), None) - -@frappe.whitelist() -def get_charts_for_country(country): - return frappe.db.sql_list("""select chart_name from `tabChart of Accounts` - where country=%s""", country) diff --git a/erpnext/accounts/doctype/chart_of_accounts/charts/__init__.py b/erpnext/accounts/doctype/chart_of_accounts/charts/__init__.py deleted file mode 100644 index e69de29bb2..0000000000 diff --git a/erpnext/accounts/doctype/chart_of_accounts/charts/account_properties.py b/erpnext/accounts/doctype/chart_of_accounts/charts/account_properties.py deleted file mode 100644 index 021b9d8732..0000000000 --- a/erpnext/accounts/doctype/chart_of_accounts/charts/account_properties.py +++ /dev/null @@ -1,13 +0,0 @@ -account_properties = { - "Deutscher Kontenplan SKR03": { - "Bilanzkonten": { - "report_type": "Balance Sheet", - }, - "Gewinn u. Verlust": { - "report_type": "Profit and Loss", - }, - "Vortrags- Kapital- und Statistische Konten": { - "report_type": "Balance Sheet" - } - } -} \ No newline at end of file diff --git a/erpnext/accounts/doctype/chart_of_accounts/charts/ar_ar_chart_template.json b/erpnext/accounts/doctype/chart_of_accounts/charts/ar_ar_chart_template.json deleted file mode 100644 index cbffca88ad..0000000000 --- a/erpnext/accounts/doctype/chart_of_accounts/charts/ar_ar_chart_template.json +++ /dev/null @@ -1,669 +0,0 @@ -{ - "name": "Argentina - Plan de Cuentas", - "root": { - "children": [ - { - "children": [ - { - "children": [ - { - "name": "Acreedor por Garant\u00edas Otorgadas" - }, - { - "name": "Acreedor por Documentos Descontados" - }, - { - "name": "Comitente por Mercaderias Recibidas en Consignaci\u00f3n" - } - ], - "name": "CUENTAS DE ORDEN ACREEDORAS" - }, - { - "children": [ - { - "name": "Documentos Endosados" - }, - { - "name": "Documentos Descontados" - }, - { - "name": "Garantias Otorgadas" - }, - { - "name": "Dep\u00f3sito de Valores Recibos en Garant\u00eda" - }, - { - "name": "Mercaderias Recibidas en Consignaci\u00f3n" - } - ], - "name": "CUENTAS DE ORDEN DEUDORAS" - } - ], - "name": "Cuentas de Orden" - }, - { - "children": [ - { - "children": [ - { - "children": [ - { - "name": "Recupero de Rezagos", - "report_type": "Profit and Loss" - }, - { - "name": "Ganancia Venta de Bienes de Uso", - "report_type": "Profit and Loss" - }, - { - "name": "Recupero de Deudores Incobrables", - "report_type": "Profit and Loss" - }, - { - "name": "Ganancia Venta Inversiones Permanentes", - "report_type": "Profit and Loss" - }, - { - "name": "Donaciones obtenidas, ganandas, percibidas", - "report_type": "Profit and Loss" - } - ], - "name": "Resultados Positivos Extraordinarios" - }, - { - "children": [ - { - "name": "Comisiones gananados, obtenidos, percibidos", - "report_type": "Profit and Loss" - }, - { - "name": "Descuentos gananados, obtenidos, percibidos", - "report_type": "Profit and Loss" - }, - { - "name": "Renta de T\u00edtulos P\u00fablicos", - "report_type": "Profit and Loss" - }, - { - "name": "Honorarios gananados, obtenidos, percibidos", - "report_type": "Profit and Loss" - }, - { - "children": [ - { - "name": "Ventas - Categoria de productos 01", - "report_type": "Profit and Loss" - } - ], - "name": "Resultados Positivos Ordinarios" - }, - { - "name": "Intereses gananados, obtenidos, percibidos", - "report_type": "Profit and Loss" - }, - { - "name": "Alquileres gananados, obtenidos, percibidos", - "report_type": "Profit and Loss" - }, - { - "name": "Ganancia Venta de Acciones", - "report_type": "Profit and Loss" - } - ], - "name": "Resultados Positivos Ordinarios" - } - ], - "name": "RESULTADOS POSITIVOS" - }, - { - "children": [ - { - "children": [ - { - "name": "Gastos de Publicidad y Propaganda", - "report_type": "Profit and Loss" - }, - { - "name": "Gastos en Servicios P\u00fablicos" - }, - { - "children": [ - { - "name": "Costo de Mercader\u00edas Vendidas - Categoria de productos 01", - "report_type": "Profit and Loss" - } - ], - "name": "Costo de Mercader\u00edas Vendidas" - }, - { - "name": "Gastos en Amortizaci\u00f3n", - "report_type": "Profit and Loss" - }, - { - "name": "Gastos en Cargas Sociales", - "report_type": "Profit and Loss" - }, - { - "name": "Gastos en Sueldos y Jormales", - "report_type": "Profit and Loss" - }, - { - "name": "Gastos Bancarios" - }, - { - "name": "Gastos en Impuestos" - }, - { - "name": "Gastos en Depreciaci\u00f3n de Bienes de Uso", - "report_type": "Profit and Loss" - } - ], - "name": "Resultados Negativos Ordinarios" - }, - { - "children": [ - { - "name": "Gastos en Siniestros", - "report_type": "Profit and Loss" - }, - { - "name": "Donaciones Cedidas, Otorgadas", - "report_type": "Profit and Loss" - }, - { - "name": "P\u00e9rdida Venta Bienes de Uso", - "report_type": "Profit and Loss" - } - ], - "name": "Resultados Negativos Extraordinarios" - } - ], - "name": "RESULTADOS NEGATIVOS" - } - ], - "name": "Cuentas de Resultado" - }, - { - "children": [ - { - "children": [ - { - "children": [ - { - "name": "Ajustes al Patrimonio / Revaluo T\u00e9cnico de Bienes de Uso", - "report_type": "Balance Sheet" - } - ], - "name": "Ajustes al Patrimonio" - }, - { - "children": [ - { - "name": "Aportes No Capitalizados / Aportes Irrevocables Futura Suscripci\u00f3n de Acciones", - "report_type": "Balance Sheet" - }, - { - "name": "Aportes No Capitalizados / Primas de Emsi\u00f3n", - "report_type": "Balance Sheet" - } - ], - "name": "Aportes No Capitalizados" - }, - { - "children": [ - { - "name": "Capital social / Dividendos a Distribuir en Acciones", - "report_type": "Balance Sheet" - }, - { - "name": "Capital social / Acciones en Circulaci\u00f3n", - "report_type": "Balance Sheet" - }, - { - "name": "Capital social / Capital Suscripto", - "report_type": "Balance Sheet" - }, - { - "name": "Capital social / (-) Descuento de Emisi\u00f3n de Acciones", - "report_type": "Balance Sheet" - } - ], - "name": "Capital Social" - }, - { - "children": [ - { - "name": "Resultados Acumulados", - "report_type": "Balance Sheet" - }, - { - "name": "Resultado del Ejercicio", - "report_type": "Balance Sheet" - }, - { - "name": "Ganancias y P\u00e9rdidas del Ejercicio", - "report_type": "Balance Sheet" - }, - { - "name": "Resultados Acumulados del Ejercicio Anterior", - "report_type": "Balance Sheet" - } - ], - "name": "Resultados No Asignados" - }, - { - "children": [ - { - "name": "Reserva para Renovaci\u00f3n de Bienes de Uso", - "report_type": "Balance Sheet" - }, - { - "name": "Reserva Estatutaria", - "report_type": "Balance Sheet" - }, - { - "name": "Reserva Facultativa", - "report_type": "Balance Sheet" - }, - { - "name": "Reserva Legal", - "report_type": "Balance Sheet" - } - ], - "name": "Ganancias Reservadas" - } - ], - "name": "PATRIMONIO NETO" - }, - { - "children": [ - { - "children": [ - { - "name": "Deudas Sociales / Retenciones a Depositar", - "report_type": "Balance Sheet" - }, - { - "name": "Deudas Sociales / Sueldos a Pagar", - "report_type": "Balance Sheet" - }, - { - "name": "Deudas Sociales / Provisi\u00f3n para Sueldo Anual Complementario", - "report_type": "Balance Sheet" - }, - { - "name": "Deudas Sociales / Cargas Sociales a Pagar", - "report_type": "Balance Sheet" - } - ], - "name": "Deudas Sociales" - }, - { - "children": [ - { - "name": "Otras Deudas / Acreedores Varios", - "report_type": "Balance Sheet" - }, - { - "name": "Otras Deudas / Honorarios Directores y S\u00edndicos a Pagar", - "report_type": "Balance Sheet" - }, - { - "name": "Otras Deudas / Dividendos a Pagar", - "report_type": "Balance Sheet" - }, - { - "name": "Otras Deudas / Cobros por Adelantado", - "report_type": "Balance Sheet" - } - ], - "name": "Otras Deudas" - }, - { - "children": [ - { - "name": "Previsiones / Previsi\u00f3n para Garant\u00edas por Service", - "report_type": "Balance Sheet" - }, - { - "name": "Previsiones / Previsi\u00f3n para juicios Pendientes", - "report_type": "Balance Sheet" - }, - { - "name": "Previsiones / Previsi\u00f3n Indemnizaci\u00f3n por Despidos", - "report_type": "Balance Sheet" - } - ], - "name": "Previsiones" - }, - { - "children": [ - { - "name": "Deudas Comerciales / Anticipos de Clientes", - "report_type": "Balance Sheet" - }, - { - "name": "Deudas Comerciales / (-) Intereses a Devengar por Compras al Cr\u00e9dito", - "report_type": "Balance Sheet" - }, - { - "name": "Deudas Comerciales / Proveedores", - "report_type": "Balance Sheet" - } - ], - "name": "Deudas Comerciales" - }, - { - "children": [ - { - "name": "Deudas Bancarias y Financieras / Debentures Emitidos", - "report_type": "Balance Sheet" - }, - { - "name": "Deudas Bancarias y Financieras / Intereses a Pagar", - "report_type": "Balance Sheet" - }, - { - "name": "Deudas Bancarias y Financieras / Obligaciones a Pagar", - "report_type": "Balance Sheet" - }, - { - "name": "Deudas Bancarias y Financieras / Prestamos", - "report_type": "Balance Sheet" - }, - { - "name": "Deudas Bancarias y Financieras / Adelantos en Cuenta Corriente", - "report_type": "Balance Sheet" - } - ], - "name": "Deudas Bancarias y Financieras" - }, - { - "children": [ - { - "name": "Deudas Fiscales / Impuesto sobre los Bienes Personales a Pagar", - "report_type": "Balance Sheet" - }, - { - "name": "Deudas Fiscales / Impuesto a la Ganancia M\u00ednima Presunta a Pagar", - "report_type": "Balance Sheet" - }, - { - "name": "Deudas Fiscales / Monotributo a Pagar", - "report_type": "Balance Sheet" - }, - { - "name": "Deudas Fiscales / IVA a Pagar", - "report_type": "Balance Sheet" - }, - { - "name": "Deudas Fiscales / Impuesto a los D\u00e9bitos y Cr\u00e9ditos Bancarios a Pagar", - "report_type": "Balance Sheet" - }, - { - "name": "Deudas Fiscales / Impuesto a las Ganancias a Pagar", - "report_type": "Balance Sheet" - } - ], - "name": "Deudas Fiscales" - } - ], - "name": "PASIVO" - }, - { - "children": [ - { - "name": "Otros Cr\u00e9ditos / Anticipo de Impuestos", - "report_type": "Balance Sheet" - }, - { - "name": "Otros Cr\u00e9ditos / Anticipos a Proveedores", - "report_type": "Balance Sheet" - }, - { - "name": "Otros Cr\u00e9ditos / Pr\u00e9stamos otorgados", - "report_type": "Balance Sheet" - }, - { - "name": "Otros Cr\u00e9ditos / Accionistas", - "report_type": "Balance Sheet" - }, - { - "name": "Otros Cr\u00e9ditos / Intereses Pagados por Adelantado", - "report_type": "Balance Sheet" - }, - { - "name": "Otros Cr\u00e9ditos / Alquileres Pagados por Adelantado", - "report_type": "Balance Sheet" - }, - { - "name": "Otros Cr\u00e9ditos / Anticipo al Personal", - "report_type": "Balance Sheet" - }, - { - "name": "Otros Cr\u00e9ditos / (-) Intereses (+) a Devengar", - "report_type": "Balance Sheet" - }, - { - "name": "Otros Cr\u00e9ditos / (-) Previsi\u00f3n para Descuentos", - "report_type": "Balance Sheet" - } - ], - "name": "Otros Cr\u00e9ditos" - }, - { - "children": [ - { - "name": "Cr\u00e9ditos por Ventas / Deudores por Ventas", - "report_type": "Balance Sheet" - }, - { - "name": "Cr\u00e9ditos por Ventas / Deudores Morosos", - "report_type": "Balance Sheet" - }, - { - "name": "Cr\u00e9ditos por Ventas / Deudores en Gesti\u00f3n Judicial", - "report_type": "Balance Sheet" - }, - { - "name": "Cr\u00e9ditos por Ventas / Deudores Varios", - "report_type": "Balance Sheet" - }, - { - "name": "Cr\u00e9ditos por Ventas / (-) Previsi\u00f3n para Ds. Incobrables", - "report_type": "Balance Sheet" - } - ], - "name": "Cr\u00e9ditos por Ventas" - }, - { - "children": [ - { - "children": [ - { - "name": "Caja y bancos - Valores a Depositar ", - "report_type": "Balance Sheet" - }, - { - "children": [ - { - "name": "Caja y Bancos.../ BCO. CTA CTE ARS", - "report_type": "Balance Sheet" - } - ], - "name": "Caja y Bancos - Cuentas Corrientes" - }, - { - "name": "Caja y bancos - Recaudaciones a Depositar ", - "report_type": "Balance Sheet" - }, - { - "children": [ - { - "name": "Caja y bancos - Caja / efectivo ARS", - "report_type": "Balance Sheet" - } - ], - "name": "Caja y Bancos - Caja" - }, - { - "children": [ - { - "name": "Caja y ...- Fondos fijos / caja chica 01 ARS", - "report_type": "Balance Sheet" - } - ], - "name": "Caja y Bancos - Fondos fijos" - }, - { - "children": [ - { - "name": "Caja y bancos - Caja / efectivo USD", - "report_type": "Balance Sheet" - } - ], - "name": "Caja y Bancos - Moneda Extranjera" - } - ], - "name": "Caja y Bancos" - }, - { - "children": [ - { - "children": [ - { - "name": "Bienes de Cambio - Mercader\u00edas / Categoria de productos 01", - "report_type": "Balance Sheet" - } - ], - "name": "Bienes de Cambio - Mercader\u00edas" - }, - { - "name": "Materias primas", - "report_type": "Balance Sheet" - }, - { - "name": "Bienes de Cambio - Mercader\u00edas en Tr\u00e1nsito", - "report_type": "Balance Sheet" - }, - { - "name": "Productos Elaborados", - "report_type": "Balance Sheet" - }, - { - "name": "Productos en Curso de Elaboraci\u00f3n", - "report_type": "Balance Sheet" - }, - { - "name": "(-) Previsi\u00f3n para Desvalorizaci\u00f3n de Bienes de Cambio", - "report_type": "Balance Sheet" - }, - { - "name": "Materiales Varios ", - "report_type": "Balance Sheet" - } - ], - "name": "Bienes de Cambio" - }, - { - "children": [ - { - "name": "Inversiones / (-) Previsi\u00f3n para Devalorizaci\u00f3n de Acciones", - "report_type": "Balance Sheet" - }, - { - "name": "Inversiones / Acciones Permanentes", - "report_type": "Balance Sheet" - }, - { - "name": "Inversiones / T\u00edtulos P\u00fablicos", - "report_type": "Balance Sheet" - }, - { - "name": "Inversiones / Acciones Transitorias", - "report_type": "Balance Sheet" - } - ], - "name": "Inversiones" - }, - { - "children": [ - { - "name": "Bienes Inmateriales / (-) Amortizaci\u00f3n Acumulada", - "report_type": "Balance Sheet" - }, - { - "name": "Bienes Inmateriales / Patentes de Invenci\u00f3n", - "report_type": "Balance Sheet" - }, - { - "name": "Bienes Inmateriales / Concesiones y Franquicias", - "report_type": "Balance Sheet" - }, - { - "name": "Bienes Inmateriales / Marcas de F\u00e1brica", - "report_type": "Balance Sheet" - } - ], - "name": "Bienes Inmateriales" - }, - { - "children": [ - { - "name": "Bienes de Uso / Inmuebles", - "report_type": "Balance Sheet" - }, - { - "name": "Bienes de Uso / Maquinaria", - "report_type": "Balance Sheet" - }, - { - "name": "Bienes de Uso / Rodados", - "report_type": "Balance Sheet" - }, - { - "name": "Bienes de Uso / (-) Depreciaci\u00f3n Acumulada", - "report_type": "Balance Sheet" - }, - { - "name": "Bienes de Uso / Equipos", - "report_type": "Balance Sheet" - } - ], - "name": "Bienes de Uso" - } - ], - "name": "ACTIVO" - } - ], - "name": "Cuentas Patrimoniales" - }, - { - "children": [ - { - "children": [ - { - "name": "Compras - Categoria de productos 01" - } - ], - "name": "Compras" - }, - { - "name": "Costos de Producci\u00f3n", - "report_type": "Profit and Loss" - }, - { - "name": "Gastos de Administraci\u00f3n", - "report_type": "Profit and Loss" - }, - { - "name": "Gastos de Comercializaci\u00f3n", - "report_type": "Profit and Loss" - } - ], - "name": "Cuentas de Movimiento" - } - ], - "name": "Argentina" - } -} \ No newline at end of file diff --git a/erpnext/accounts/doctype/chart_of_accounts/charts/at_austria_chart_template.json b/erpnext/accounts/doctype/chart_of_accounts/charts/at_austria_chart_template.json deleted file mode 100644 index 293a2cbe52..0000000000 --- a/erpnext/accounts/doctype/chart_of_accounts/charts/at_austria_chart_template.json +++ /dev/null @@ -1,1103 +0,0 @@ -{ - "name": "Austria - Chart of Accounts", - "root": { - "children": [ - { - "children": [ - { - "name": "1600 bis 1690 Waren", - "report_type": "Balance Sheet" - }, - { - "name": "1350 bis 1390 Betriebsstoffe", - "report_type": "Balance Sheet" - }, - { - "name": "1700 bis 1790 Noch nicht abgerechenbare Leistungen", - "report_type": "Balance Sheet" - }, - { - "name": "1200 bis 1290 Bezogene Teile", - "report_type": "Balance Sheet" - }, - { - "name": "1300 bis 1340 Hilfsstoffe", - "report_type": "Balance Sheet" - }, - { - "name": "1000 bis 1090 Bezugsverrechnung", - "report_type": "Balance Sheet" - }, - { - "name": "1400 bis 1490 Unfertige Erzeugniss", - "report_type": "Balance Sheet" - }, - { - "name": "geleistete Anzahlungen", - "report_type": "Balance Sheet" - }, - { - "name": "1500 bis 1590 Fertige Erzeugniss", - "report_type": "Balance Sheet" - }, - { - "name": "1900 bis 1990 Wertberichtigungen", - "report_type": "Balance Sheet" - }, - { - "name": "1100 bis 1190 Rohstoffe", - "report_type": "Balance Sheet" - } - ], - "name": "Summe Vorr\u00e4te" - }, - { - "children": [ - { - "name": "4600 bis 4620 Erl\u00f6se aus dem Abgang vom Anlageverm\u00f6gen, ausgen. Finanzanlagen", - "report_type": "Profit and Loss" - }, - { - "name": "Erl\u00f6se 0 % Ausfuhrlieferungen/Drittl\u00e4nder", - "report_type": "Profit and Loss" - }, - { - "name": "4500 bis 4570 Ver\u00e4nderungen des Bestandes an fertigen und unfertigen Erzeugn. sowie an noch nicht abrechenbaren Leistungen", - "report_type": "Profit and Loss" - }, - { - "name": "4660 bis 4670 Ertr\u00e4ge aus der Zuschreibung zum Anlageverm\u00f6gen, ausgen. Finanzanlagen", - "report_type": "Profit and Loss" - }, - { - "name": "Erl\u00f6se 10 %", - "report_type": "Profit and Loss" - }, - { - "name": "Erl\u00f6se aus im Inland stpfl. EG Lieferungen 10 % USt", - "report_type": "Profit and Loss" - }, - { - "name": "Erl\u00f6se i.g. Lieferungen (stfr)", - "report_type": "Profit and Loss" - }, - { - "name": "4800 bis 4990 \u00dcbrige betriebliche Ertr\u00e4ge", - "report_type": "Profit and Loss" - }, - { - "name": "4580 bis 4590 andere aktivierte Eigenleistungen", - "report_type": "Profit and Loss" - }, - { - "name": "4400 bis 4490 Erl\u00f6sschm\u00e4lerungen", - "report_type": "Profit and Loss" - }, - { - "name": "Erl\u00f6se 20 %", - "report_type": "Profit and Loss" - }, - { - "name": "4700 bis 4790 Ertr\u00e4ge aus der Aufl\u00f6sung von R\u00fcckstellungen", - "report_type": "Profit and Loss" - }, - { - "name": "4630 bis 4650 Ertr\u00e4ge aus dem Abgang vom Anlageverm\u00f6gen, ausgen. Finanzanlagen", - "report_type": "Profit and Loss" - }, - { - "name": "Erl\u00f6se aus im Inland stpfl. EG Lieferungen 20 % USt", - "report_type": "Profit and Loss" - } - ], - "name": "Summe Betriebliche Ertr\u00e4ge" - }, - { - "children": [ - { - "name": "Aufwandsstellenrechnung", - "report_type": "Profit and Loss" - }, - { - "name": "6400 bis 6440 Aufwendungen f\u00fcr Abfertigungen", - "report_type": "Profit and Loss" - }, - { - "name": "6000 bis 6190 L\u00f6hne", - "report_type": "Profit and Loss" - }, - { - "name": "6700 bis 6890 Sonstige Sozialaufwendungen", - "report_type": "Profit and Loss" - }, - { - "name": "6660 bis 6690 Gehaltsabh\u00e4ngige Abgaben und Pflichtbeitr\u00e4gte", - "report_type": "Profit and Loss" - }, - { - "name": "6500 bis 6550 Gesetzlicher Sozialaufwand Arbeiter", - "report_type": "Profit and Loss" - }, - { - "name": "6560 bis 6590 Gesetzlicher Sozialaufwand Angestellte", - "report_type": "Profit and Loss" - }, - { - "name": "6600 bis 6650 Lohnabh\u00e4ngige Abgaben und Pflichtbeitr\u00e4gte", - "report_type": "Profit and Loss" - }, - { - "name": "6450 bis 6490 Aufwendungen f\u00fcr Altersversorgung", - "report_type": "Profit and Loss" - }, - { - "name": "6200 bis 6390 Geh\u00e4lter", - "report_type": "Profit and Loss" - } - ], - "name": "Summe Personalaufwand" - }, - { - "children": [ - { - "name": "5100 bis 5190 Verbrauch an Rohstoffen", - "report_type": "Profit and Loss" - }, - { - "name": "Aufwandsstellenrechnung", - "report_type": "Profit and Loss" - }, - { - "name": "5500 bis 5590 Verbrauch von Werkzeugen und anderen Erzeugungshilfsmittel", - "report_type": "Profit and Loss" - }, - { - "name": "Wareneinkauf igErwerb 10 % VSt/10 % USt", - "report_type": "Profit and Loss" - }, - { - "name": "Wareneinkauf igErwerb ohne Vorsteuerabzug und 20 % USt", - "report_type": "Profit and Loss" - }, - { - "name": "5600 bis 5690 Verbrauch von Brenn- und Treibstoffen, Energie und Wasser", - "report_type": "Profit and Loss" - }, - { - "name": "Wareneinkauf igErwerb ohne Vorsteuerabzug und 10 % USt", - "report_type": "Profit and Loss" - }, - { - "name": "Wareneinkauf 20 %", - "report_type": "Profit and Loss" - }, - { - "name": "Wareneinkauf 10 %", - "report_type": "Profit and Loss" - }, - { - "name": "5200 bis 5290 Verbrauch von bezogenen Fertig- und Einzelteilen", - "report_type": "Profit and Loss" - }, - { - "name": "Wareneinkauf igErwerb 20 % VSt/20 % USt", - "report_type": "Profit and Loss" - }, - { - "name": "5700 bis 5790 Sonstige bezogene Herstellungsleistungen", - "report_type": "Profit and Loss" - }, - { - "name": "Skontoertr\u00e4ge auf sonstige bezogene Herstellungsleistungen", - "report_type": "Profit and Loss" - }, - { - "name": "Skontoertr\u00e4ge auf Materialaufwand", - "report_type": "Profit and Loss" - }, - { - "name": "5300 bis 5390 Verbrauch von Hilfsstoffen", - "report_type": "Profit and Loss" - }, - { - "name": "5400 bis 5490 Verbrauch von Betriebsstoffen", - "report_type": "Profit and Loss" - } - ], - "name": "Summe Wareneinsatz" - }, - { - "children": [ - { - "name": "8400 bis 8440 Au\u00dferordentliche Ertr\u00e4ge", - "report_type": "Profit and Loss" - }, - { - "name": "nicht ausgenutzte Lieferantenskonti", - "report_type": "Profit and Loss" - }, - { - "name": "Erl\u00f6se aus dem Abgang von Wertpapieren des Umlaufverm\u00f6gens", - "report_type": "Profit and Loss" - }, - { - "name": "8260 bis 8270 Aufwendungen aus sonst. Fiananzanlagen und aus Wertpapieren des Umlaufverm\u00f6gens", - "report_type": "Profit and Loss" - }, - { - "name": "Erl\u00f6se aus dem Abgang von sonstigen Finanzanlagen", - "report_type": "Profit and Loss" - }, - { - "name": "8600 bis 8690 Aufl\u00f6sung unversteuerten R\u00fccklagen" - }, - { - "name": "Erl\u00f6se aus dem Abgang von Beteiligungen", - "report_type": "Profit and Loss" - }, - { - "name": "Gewinabfuhr bzw. Verlust\u00fcberrechnung aus Ergebnisabf\u00fchrungsvertr\u00e4gen" - }, - { - "name": "8220 bis 8250 Aufwendungen aus Beteiligungen", - "report_type": "Profit and Loss" - }, - { - "name": "8750 bis 8790 Aufl\u00f6sung von Gewinnr\u00fccklagen" - }, - { - "name": "Ertr\u00e4ge aus dem Abgang von und der Zuschreibung zu Finanzanlagen", - "report_type": "Profit and Loss" - }, - { - "name": "8280 bis 8340 Zinsen und \u00e4hnliche Aufwendungem", - "report_type": "Profit and Loss" - }, - { - "name": "8800 bis 8890 Zuweisung von unversteuerten R\u00fccklagen" - }, - { - "name": "8000 bis 8040 Ertr\u00e4ge aus Beteiligungen", - "report_type": "Profit and Loss" - }, - { - "name": "8450 bis 8490 Au\u00dferordentliche Aufwendungen", - "report_type": "Profit and Loss" - }, - { - "name": "8700 bis 8740 Aufl\u00f6sung von Kapitalr\u00fccklagen" - }, - { - "name": "Buchwert abgegangener Wertpapiere des Umlaufverm\u00f6gens", - "report_type": "Profit and Loss" - }, - { - "name": "Ertr\u00e4ge aus dem Abgang von und der Zuschreibung zu Wertpapieren des Umlaufverm\u00f6gens", - "report_type": "Profit and Loss" - }, - { - "name": "8050 bis 8090 Ertr\u00e4ge aus anderen Wertpapieren und Ausleihungen des Finanzanlageverm\u00f6gens", - "report_type": "Profit and Loss" - }, - { - "account_type": "Tax", - "name": "8500 bis 8590 Steuern vom Einkommen und vom Ertrag" - }, - { - "name": "Buchwert abgegangener sonstiger Finanzanlagen", - "report_type": "Profit and Loss" - }, - { - "name": "8100 bis 8130 Sonstige Zinsen und \u00e4hnliche Ertr\u00e4ge", - "report_type": "Profit and Loss" - }, - { - "name": "Buchwert abgegangener Beteiligungen", - "report_type": "Profit and Loss" - } - ], - "name": "Summe Finanzertr\u00e4ge und Aufwendungen" - }, - { - "children": [ - { - "name": "7480 bis 7490 Lizenzaufwand", - "report_type": "Profit and Loss" - }, - { - "name": "Spenden und Trinkgelder", - "report_type": "Profit and Loss" - }, - { - "name": "Sonstige betrieblichen Aufwendungen", - "report_type": "Profit and Loss" - }, - { - "name": "7200 bis 7290 Instandhaltung u. Reinigung durh Dritte, Entsorgung, Beleuchtung", - "report_type": "Profit and Loss" - }, - { - "name": "7320 bis 7330 Kfz - Aufwand", - "report_type": "Profit and Loss" - }, - { - "name": "7750 bis 7760 Beratungs- und Pr\u00fcfungsaufwand", - "report_type": "Profit and Loss" - }, - { - "name": "7800 bis 7810 Schadensf\u00e4lle", - "report_type": "Profit and Loss" - }, - { - "name": "B\u00fcromaterial und Drucksorten", - "report_type": "Profit and Loss" - }, - { - "name": "Aufwandsstellenrechnung", - "report_type": "Profit and Loss" - }, - { - "name": "Skontoertr\u00e4ge auf sonstige betriebliche Aufwendungen", - "report_type": "Profit and Loss" - }, - { - "name": "7840 bis 7880 Verschiedene betriebliche Aufwendungen", - "report_type": "Profit and Loss" - }, - { - "name": "7910 bis 7950 Aufwandsstellenrechung der Hersteller", - "report_type": "Profit and Loss" - }, - { - "name": "Fachliteratur und Zeitungen ", - "report_type": "Profit and Loss" - }, - { - "name": "7540 bis 7570 Provisionen an Dritte", - "report_type": "Profit and Loss" - }, - { - "name": "7380 bis 7390 Nachrichtenaufwand", - "report_type": "Profit and Loss" - }, - { - "name": "Abschreibungen vom Umlaufverm\u00f6gen, soweit diese die im Unternehmen \u00fcblichen Abschreibungen \u00fcbersteigen", - "report_type": "Profit and Loss" - }, - { - "name": "7700 bis 7740 Versicherungen", - "report_type": "Profit and Loss" - }, - { - "name": "7010 bis 7080 Abschreibungen auf das Anlageverm\u00f6gen (ausgenommen Finanzanlagen)", - "report_type": "Profit and Loss" - }, - { - "name": "Verluste aus dem Abgang vom Anlageverm\u00f6gen, ausgenommen Finanzanlagen", - "report_type": "Profit and Loss" - }, - { - "name": "Spesen des Geldverkehrs", - "report_type": "Profit and Loss" - }, - { - "name": "7360 bis 7370 Tag- und N\u00e4chtigungsgelder", - "report_type": "Profit and Loss" - }, - { - "name": "Abschreibungen auf aktivierte Aufwendungen f\u00fcr das Ingangs. u. Erweitern des Betriebes", - "report_type": "Profit and Loss" - }, - { - "name": "7580 bis 7590 Aufsichtsratsverg\u00fctungen", - "report_type": "Profit and Loss" - }, - { - "name": "Buchwert abgegangener Anlagen, ausgenommen Finanzanlagen", - "report_type": "Profit and Loss" - }, - { - "name": "7400 bis 7430 Miet- und Pachtaufwand", - "report_type": "Profit and Loss" - }, - { - "name": "7440 bis 7470 Leasingaufwand", - "report_type": "Profit and Loss" - }, - { - "name": "7340 bis 7350 Reise- und Fahraufwand", - "report_type": "Profit and Loss" - }, - { - "name": "Herstellungskosten der zur Erzielung der Umsatzerl\u00f6se erbrachten Leistungen", - "report_type": "Profit and Loss" - }, - { - "name": "Aus- und Fortbildung", - "report_type": "Profit and Loss" - }, - { - "account_type": "Tax", - "name": "7100 bis 7190 Sonstige Steuern" - }, - { - "name": "7650 bis 7680 Werbung und Repr\u00e4sentationen", - "report_type": "Profit and Loss" - }, - { - "name": "Vertriebskosten", - "report_type": "Profit and Loss" - }, - { - "name": "Verwaltungskosten", - "report_type": "Profit and Loss" - }, - { - "name": "Mitgliedsbeitr\u00e4ge", - "report_type": "Profit and Loss" - }, - { - "name": "7300 bis 7310 Transporte durch Dritte", - "report_type": "Profit and Loss" - }, - { - "name": "7500 bis 7530 Aufwand f\u00fcr beigestelltes Personal", - "report_type": "Profit and Loss" - }, - { - "name": "7610 bis 7620 Druckerzeugnisse und Vervielf\u00e4ltigungen", - "report_type": "Profit and Loss" - } - ], - "name": "Summe Abschreibungen und Aufwendungen" - }, - { - "children": [ - { - "name": "Umsatzsteuer-Evidenzkonto f\u00fcr erhaltene Anzahlungen auf Bestellungen", - "report_type": "Balance Sheet" - }, - { - "name": "R\u00fcckstellungen f\u00fcr Pensionen", - "report_type": "Balance Sheet" - }, - { - "account_type": "Payable", - "name": "3380 bis 3390 Verbindlichkeiten aus der Annahme gezogener Wechsel u. d. Ausstellungen eigener Wechsel", - "report_type": "Balance Sheet" - }, - { - "name": "Verbindlichkeiten gegen\u00fcber Gesellschaften", - "report_type": "Balance Sheet" - }, - { - "account_type": "Payable", - "name": "Verbindlichkeiten aus Lieferungen u. Leistungen EU", - "report_type": "Balance Sheet" - }, - { - "name": "3180 bis 3190 Verbindlichkeiten gegen\u00fcber Finanzinstituten", - "report_type": "Balance Sheet" - }, - { - "name": "3110 bis 3170 Verbindlichkeiten gegen\u00fcber Kredidinstituten", - "report_type": "Balance Sheet" - }, - { - "account_type": "Payable", - "name": "Verbindlichkeiten aus Lieferungen u. Leistungen Inland", - "report_type": "Balance Sheet" - }, - { - "name": "3400 bis 3470 Verbindlichkeiten gegen\u00fc. verb. Untern., Verbindl. gegen\u00fc. Untern., mit denen eine Beteiligungsverh\u00e4lnis besteht", - "report_type": "Balance Sheet" - }, - { - "name": "Anleihen (einschlie\u00dflich konvertibler)", - "report_type": "Balance Sheet" - }, - { - "account_type": "Tax", - "name": "Umsatzsteuer aus i.g. Erwerb 10%" - }, - { - "account_type": "Tax", - "name": "USt. \u00a719 /art (reverse charge)" - }, - { - "name": "3040 bis 3090 Sonstige R\u00fcckstellungen", - "report_type": "Balance Sheet" - }, - { - "name": "3700 bis 3890 \u00dcbrige sonstige Verbindlichkeiten", - "report_type": "Balance Sheet" - }, - { - "account_type": "Tax", - "name": "Umsatzsteuer aus i.g. Erwerb 20%" - }, - { - "name": "Umsatzsteuer", - "report_type": "Balance Sheet" - }, - { - "account_type": "Tax", - "name": "Umsatzsteuer aus i.g. Lieferungen 20%" - }, - { - "account_type": "Tax", - "name": "Umsatzsteuer aus i.g. Lieferungen 10%" - }, - { - "name": "Erhaltene Anzahlungenauf Bestellungen", - "report_type": "Balance Sheet" - }, - { - "account_type": "Payable", - "name": "Verbindlichkeiten aus Lieferungen u. Leistungen sonst. Ausland", - "report_type": "Balance Sheet" - }, - { - "name": "3900 bis 3990 Passive Rechnungsabgrenzungsposten", - "report_type": "Balance Sheet" - }, - { - "account_type": "Tax", - "name": "Verrechnung Finanzamt" - }, - { - "account_type": "Tax", - "name": "Umsatzsteuer Zahllast" - }, - { - "name": "3020 bis 3030 Steuerr\u00fcckstellungen", - "report_type": "Balance Sheet" - }, - { - "name": "R\u00fcckstellungen f\u00fcr Abfertigung", - "report_type": "Balance Sheet" - }, - { - "name": "3600 bis 3690 Verbindlichkeiten im Rahmen der sozialen Sicherheit", - "report_type": "Balance Sheet" - } - ], - "name": "Summe Fremdkapital" - }, - { - "children": [ - { - "account_type": "Equity", - "name": "9400 bis 9590 Bewertungsreserven uns sonst. unversteuerte R\u00fccklagen", - "report_type": "Balance Sheet" - }, - { - "name": "9700 bis 9790 Einlagen stiller Gesellschafter " - }, - { - "name": "9900 bis 9999 Evidenzkonten" - }, - { - "account_type": "Equity", - "name": "Bilanzgewinn (-verlust )", - "report_type": "Balance Sheet" - }, - { - "account_type": "Equity", - "name": "9300 bis 9380 Gewinnr\u00fccklagen", - "report_type": "Balance Sheet" - }, - { - "account_type": "Equity", - "name": "9000 bis 9180 Gezeichnetes bzw. gewidmetes Kapital", - "report_type": "Balance Sheet" - }, - { - "name": "Er\u00f6ffnungsbilanz" - }, - { - "account_type": "Equity", - "name": "nicht eingeforderte ausstehende Einlagen", - "report_type": "Balance Sheet" - }, - { - "name": "Gewinn- und Verlustrechnung" - }, - { - "name": "9600 bis 9690 Privat und Verrechnungskonten bei Einzelunternehmen und Personengesellschaften" - }, - { - "name": "Schlussbilanz" - }, - { - "account_type": "Equity", - "name": "9200 bis 9290 Kapitalr\u00fccklagen", - "report_type": "Balance Sheet" - } - ], - "name": "Summe Eigenkapital R\u00fccklagen Abschlusskonten" - }, - { - "children": [ - { - "account_type": "Receivable", - "name": "Pauschalwertberichtigungen zu sonstigen Forderungen und Verm\u00f6gensgegenst\u00e4nden", - "report_type": "Balance Sheet" - }, - { - "account_type": "Receivable", - "name": "Disagio", - "report_type": "Balance Sheet" - }, - { - "account_type": "Receivable", - "name": "Einzelwertberichtigungen zu Forderungen aus Lief. und Leist. Ausland", - "report_type": "Balance Sheet" - }, - { - "account_type": "Receivable", - "name": "2150 bis 2170 Forderungen aus Lief. und Leist. Ausland", - "report_type": "Balance Sheet" - }, - { - "account_type": "Tax", - "name": "Vorsteuer aus ig. Erwerb 10%" - }, - { - "account_type": "Receivable", - "name": "Schecks in Inlandsw\u00e4hrung", - "report_type": "Balance Sheet" - }, - { - "account_type": "Receivable", - "name": "Pauschalwertberichtigungen zu Forderungen aus Lief. und Leist. EU", - "report_type": "Balance Sheet" - }, - { - "account_type": "Receivable", - "name": "Steuerabgrenzung", - "report_type": "Balance Sheet" - }, - { - "account_type": "Receivable", - "name": "2200 bis 2220 Forderungen gegen\u00fcber verbundenen Unternehmen", - "report_type": "Balance Sheet" - }, - { - "account_type": "Receivable", - "name": "Kassenbestand", - "report_type": "Balance Sheet" - }, - { - "account_type": "Receivable", - "name": "Eigene Anteile (Wertpapiere)", - "report_type": "Balance Sheet" - }, - { - "account_type": "Receivable", - "name": "Pauschalwertberichtigungen zu Forderungen aus Lief. und Leist. Ausland", - "report_type": "Balance Sheet" - }, - { - "name": "Einfuhrumsatzsteuer (bezahlt)", - "report_type": "Balance Sheet" - }, - { - "account_type": "Receivable", - "name": "Unterschiedsbetrag zur gebotenen Pensionsr\u00fcckstellung", - "report_type": "Balance Sheet" - }, - { - "account_type": "Receivable", - "name": "Wertberichtigungen", - "report_type": "Balance Sheet" - }, - { - "account_type": "Receivable", - "name": "Besitzwechsel ...", - "report_type": "Balance Sheet" - }, - { - "account_type": "Receivable", - "name": "Unterschiedsbetrag gem. Abschnitt XII Pensionskassengesetz", - "report_type": "Balance Sheet" - }, - { - "account_type": "Receivable", - "name": "2300 bis 2460 Sonstige Forderungen und Verm\u00f6gensgegenst\u00e4nde", - "report_type": "Balance Sheet" - }, - { - "account_type": "Receivable", - "name": "Einzelwertberichtigungen zu Forderungen gegen\u00fcber Unternehmen mit denen ein Beteiligungsverh\u00e4ltnis besteht", - "report_type": "Balance Sheet" - }, - { - "account_type": "Receivable", - "name": "Anteile an verbundenen Unternehmen", - "report_type": "Balance Sheet" - }, - { - "account_type": "Tax", - "name": "Vorsteuer \u00a719/Art 19 ( reverse charge ) " - }, - { - "account_type": "Receivable", - "name": "Vorsteuer", - "report_type": "Balance Sheet" - }, - { - "account_type": "Tax", - "name": "Vorsteuer aus ig. Erwerb 20%" - }, - { - "account_type": "Receivable", - "name": "Eingeforderte aber noch nicht eingezahlte Einlagen", - "report_type": "Balance Sheet" - }, - { - "account_type": "Receivable", - "name": "Pauschalwertberichtigungen zu Forderungen gegen\u00fcber Unternehmen mit denen ein Beteiligungsverh\u00e4ltnis besteht", - "report_type": "Balance Sheet" - }, - { - "account_type": "Receivable", - "name": "Wertberichtigungen", - "report_type": "Balance Sheet" - }, - { - "account_type": "Receivable", - "name": "Sonstige Anteile", - "report_type": "Balance Sheet" - }, - { - "account_type": "Receivable", - "name": "Aktive Rechnungsabrenzungsposten", - "report_type": "Balance Sheet" - }, - { - "account_type": "Receivable", - "name": "2100 bis 2120 Forderungen aus Lief. und Leist. EU", - "report_type": "Balance Sheet" - }, - { - "account_type": "Receivable", - "name": "2750 bis 2770 Kassenbest\u00e4nde in Fremdw\u00e4hrung", - "report_type": "Balance Sheet" - }, - { - "account_type": "Receivable", - "name": "Postwertzeichen", - "report_type": "Balance Sheet" - }, - { - "account_type": "Receivable", - "name": "Pauschalwertberichtigungen zu Forderungen gegen\u00fcber verbundenen Unternehmen", - "report_type": "Balance Sheet" - }, - { - "account_type": "Receivable", - "name": "Einzelwertberichtigungen zu Forderungen aus Lief. und Leist. Inland ", - "report_type": "Balance Sheet" - }, - { - "account_type": "Receivable", - "name": "Einzelwertberichtigungen zu Forderungen aus Lief. und Leist. EU", - "report_type": "Balance Sheet" - }, - { - "account_type": "Receivable", - "name": "Stempelmarken", - "report_type": "Balance Sheet" - }, - { - "account_type": "Receivable", - "name": "Einzelwertberichtigungen zu Forderungen gegen\u00fcber verbundenen Unternehmen", - "report_type": "Balance Sheet" - }, - { - "account_type": "Receivable", - "name": "Pauschalwertberichtigungen zu Forderungen aus Lief. und Leist. Inland ", - "report_type": "Balance Sheet" - }, - { - "account_type": "Receivable", - "name": "2250 bis 2270 Forderungen gegen\u00fcber Unternehmen, mit denen ein Beteiligungsverh\u00e4ltnis besteht", - "report_type": "Balance Sheet" - }, - { - "account_type": "Receivable", - "name": "Einzelwertberichtigungen zu sonstigen Forderungen und Verm\u00f6gensgegenst\u00e4nden", - "report_type": "Balance Sheet" - }, - { - "account_type": "Receivable", - "name": "Bank / Guthaben bei Kreditinstituten", - "report_type": "Balance Sheet" - }, - { - "account_type": "Receivable", - "name": "2000 bis 2007 Forderungen aus Lief. und Leist. Inland", - "report_type": "Balance Sheet" - }, - { - "account_type": "Receivable", - "name": "2630 bis 2670 Sonstige Wertpapiere", - "report_type": "Balance Sheet" - } - ], - "name": "Summe Umlaufverm\u00f6gen" - }, - { - "children": [ - { - "name": "Fertigungsmaschinen", - "report_type": "Balance Sheet" - }, - { - "name": "Geleistete Anzahlungen", - "report_type": "Balance Sheet" - }, - { - "name": "Sonstige Ausleihungen", - "report_type": "Balance Sheet" - }, - { - "name": "Genossenschaften ohne Beteiligungscharakter", - "report_type": "Balance Sheet" - }, - { - "name": "Gebinde", - "report_type": "Balance Sheet" - }, - { - "name": "Konzessionen", - "report_type": "Balance Sheet" - }, - { - "name": "Bauliche Investitionen in fremden (gepachteten) Wohn- und Sozialgeb\u00e4uden", - "report_type": "Balance Sheet" - }, - { - "name": "Antriebsmaschinen", - "report_type": "Balance Sheet" - }, - { - "name": "Wohn- und Sozialgeb\u00e4ude auf eigenem Grund", - "report_type": "Balance Sheet" - }, - { - "name": "Geringwertige Verm\u00f6gensgegenst\u00e4nde, soweit im Erzeugerprozess verwendet", - "report_type": "Balance Sheet" - }, - { - "name": "Anteile an Kapitalgesellschaften ohne Beteiligungscharakter", - "report_type": "Balance Sheet" - }, - { - "name": "LKW", - "report_type": "Balance Sheet" - }, - { - "name": "Bauliche Investitionen in fremden (gepachteten) Betriebs- und Gesch\u00e4ftsgeb\u00e4uden", - "report_type": "Balance Sheet" - }, - { - "name": "Hebezeuge und Montageanlagen", - "report_type": "Balance Sheet" - }, - { - "name": "Aufwendungen f\u00fcs das Ingangssetzen u. Erweitern eines Betriebes", - "report_type": "Balance Sheet" - }, - { - "name": "Betriebs- und Gesch\u00e4ftsgeb\u00e4ude auf eigenem Grund", - "report_type": "Balance Sheet" - }, - { - "name": "Anteile an Personengesellschaften ohne Beteiligungscharakter", - "report_type": "Balance Sheet" - }, - { - "name": "Kumulierte Abschreibungen", - "report_type": "Balance Sheet" - }, - { - "name": "Andere Erzeugungshilfsmittel", - "report_type": "Balance Sheet" - }, - { - "name": "Andere Bef\u00f6rderungsmittel", - "report_type": "Balance Sheet" - }, - { - "name": "Anteile an verbundenen Unternehmen", - "report_type": "Balance Sheet" - }, - { - "name": "Anlagen im Bau", - "report_type": "Balance Sheet" - }, - { - "name": "Kumulierte Abschreibungen", - "report_type": "Balance Sheet" - }, - { - "name": "Wohn- und Sozialgeb\u00e4ude auf fremdem Grund", - "report_type": "Balance Sheet" - }, - { - "name": "Beteiligungen an Gemeinschaftunternehmen", - "report_type": "Balance Sheet" - }, - { - "name": "Geleistete Anzahlungen", - "report_type": "Balance Sheet" - }, - { - "name": "B\u00fcromaschinen, EDV - Anlagen", - "report_type": "Balance Sheet" - }, - { - "name": "Gesch\u00e4fts(Firmen)wert", - "report_type": "Balance Sheet" - }, - { - "name": "Energieversorgungsanlagen", - "report_type": "Balance Sheet" - }, - { - "name": "Betriebs- und Gesch\u00e4ftsgeb\u00e4ude auf fremdem Grund", - "report_type": "Balance Sheet" - }, - { - "name": "Marken, Warenzeichen und Musterschutzrechte", - "report_type": "Balance Sheet" - }, - { - "name": "Vorrichtungen, Formen und Modelle", - "report_type": "Balance Sheet" - }, - { - "name": "44 bis 49 Sonstige Maschinen und maschinelle Anlagen", - "report_type": "Balance Sheet" - }, - { - "name": "Geringwertige Verm\u00f6gensgegenst\u00e4nde, soweit nicht im Erzeugungsprozess verwendet", - "report_type": "Balance Sheet" - }, - { - "name": "940 bis 970 Sonstige Finanzanlagen, Wertrechte", - "report_type": "Balance Sheet" - }, - { - "name": "Beteiligungen an angeschlossenen (assoziierten) Unternehmen", - "report_type": "Balance Sheet" - }, - { - "name": "PKW", - "report_type": "Balance Sheet" - }, - { - "name": "Pacht- und Mietrechte", - "report_type": "Balance Sheet" - }, - { - "name": "Transportanlagen", - "report_type": "Balance Sheet" - }, - { - "name": "Grundst\u00fccksgleiche Rechte", - "report_type": "Balance Sheet" - }, - { - "name": "Kumulierte Abschreibungen", - "report_type": "Balance Sheet" - }, - { - "name": "Datenverarbeitungsprogramme", - "report_type": "Balance Sheet" - }, - { - "name": "Grundst\u00fcckseinrichtunten auf fremdem Grund", - "report_type": "Balance Sheet" - }, - { - "name": "Sonstige Beteiligungen", - "report_type": "Balance Sheet" - }, - { - "name": "Beheizungs- und Beleuchtungsanlagen", - "report_type": "Balance Sheet" - }, - { - "name": "Grundst\u00fcckseinrichtunten auf eigenem Grund", - "report_type": "Balance Sheet" - }, - { - "name": "Patentrechte und Lizenzen", - "report_type": "Balance Sheet" - }, - { - "name": "Kumulierte Abschreibungen", - "report_type": "Balance Sheet" - }, - { - "name": "Ausleihungen an verbundene Unternehmen", - "report_type": "Balance Sheet" - }, - { - "name": "Nachrichten- und Kontrollanlagen", - "report_type": "Balance Sheet" - }, - { - "name": "920 bis 930 Festverzinsliche Wertpapiere des Anlageverm\u00f6gens", - "report_type": "Balance Sheet" - }, - { - "name": "Unbebaute Grundst\u00fccke", - "report_type": "Balance Sheet" - }, - { - "name": "Allgemeine Werkzeuge und Handwerkzeuge", - "report_type": "Balance Sheet" - }, - { - "name": "Kumulierte Abschreibungen", - "report_type": "Balance Sheet" - }, - { - "name": "Geleistete Anzahlungen", - "report_type": "Balance Sheet" - }, - { - "name": "Kumulierte Abschreibungen", - "report_type": "Balance Sheet" - }, - { - "name": "Ausleihungen an verbundene Unternehmen, mit denen ein Beteiligungsverh\u00e4lnis besteht", - "report_type": "Balance Sheet" - }, - { - "name": "Andere Betriebs- und Gesch\u00e4ftsausstattung", - "report_type": "Balance Sheet" - }, - { - "name": "Anteile an Investmentfonds", - "report_type": "Balance Sheet" - }, - { - "name": "Bebaute Grundst\u00fccke (Grundwert)", - "report_type": "Balance Sheet" - }, - { - "name": "Maschinenwerkzeuge", - "report_type": "Balance Sheet" - } - ], - "name": "Summe Kontoklasse 0 Anlageverm\u00f6gen" - } - ], - "name": "Account Chart - Austria EKR2010" - } -} \ No newline at end of file diff --git a/erpnext/accounts/doctype/chart_of_accounts/charts/be_l10nbe_chart_template.json b/erpnext/accounts/doctype/chart_of_accounts/charts/be_l10nbe_chart_template.json deleted file mode 100644 index e320b8293c..0000000000 --- a/erpnext/accounts/doctype/chart_of_accounts/charts/be_l10nbe_chart_template.json +++ /dev/null @@ -1,4171 +0,0 @@ -{ - "name": "Belgian PCMN", - "root": { - "children": [ - { - "children": [ - { - "children": [ - { - "name": "Acomptes re\u00e7us sur commandes", - "report_type": "Balance Sheet" - }, - { - "children": [ - { - "children": [ - { - "children": [ - { - "name": "Fournisseurs C.E.E.", - "report_type": "Balance Sheet" - }, - { - "name": "Fournisseurs importation", - "report_type": "Balance Sheet" - }, - { - "name": "Fournisseurs belges", - "report_type": "Balance Sheet" - } - ], - "name": "Fournisseurs ordinaires", - "report_type": "Balance Sheet" - }, - { - "children": [ - { - "name": "Entreprises li\u00e9es", - "report_type": "Balance Sheet" - }, - { - "name": "Entreprises avec lesquelles il existe un lien de participation", - "report_type": "Balance Sheet" - } - ], - "name": "Entreprises apparent\u00e9es", - "report_type": "Balance Sheet" - } - ], - "name": "Effets \u00e0 payer", - "report_type": "Balance Sheet" - }, - { - "children": [ - { - "children": [ - { - "name": "Entreprises avec lesquelles il existe un lien de participation", - "report_type": "Balance Sheet" - }, - { - "name": "Entreprises li\u00e9es", - "report_type": "Balance Sheet" - } - ], - "name": "Entreprises apparent\u00e9es", - "report_type": "Balance Sheet" - }, - { - "children": [ - { - "name": "Fournisseurs importation", - "report_type": "Balance Sheet" - }, - { - "name": "Fournisseurs belges", - "report_type": "Balance Sheet" - }, - { - "name": "Fournisseurs C.E.E.", - "report_type": "Balance Sheet" - } - ], - "name": "Fournisseurs ordinaires", - "report_type": "Balance Sheet" - } - ], - "name": "Fournisseurs : dettes en compte", - "report_type": "Balance Sheet" - } - ], - "name": "Dettes commerciales", - "report_type": "Balance Sheet" - }, - { - "name": "Autres emprunts", - "report_type": "Balance Sheet" - }, - { - "children": [ - { - "children": [ - { - "name": "Banque B", - "report_type": "Balance Sheet" - }, - { - "name": "Banque A", - "report_type": "Balance Sheet" - } - ], - "name": "Promesses", - "report_type": "Balance Sheet" - }, - { - "children": [ - { - "name": "Banque A", - "report_type": "Balance Sheet" - }, - { - "name": "Banque B", - "report_type": "Balance Sheet" - } - ], - "name": "Dettes en compte", - "report_type": "Balance Sheet" - }, - { - "children": [ - { - "name": "Banque A", - "report_type": "Balance Sheet" - }, - { - "name": "Banque B", - "report_type": "Balance Sheet" - } - ], - "name": "Cr\u00e9dits d'acceptation", - "report_type": "Balance Sheet" - } - ], - "name": "Etablissements de cr\u00e9dit", - "report_type": "Balance Sheet" - }, - { - "children": [ - { - "name": "Dettes sur droits r\u00e9els sur immeubles", - "report_type": "Balance Sheet" - }, - { - "name": "Dettes de location-financement de biens immobiliers", - "report_type": "Balance Sheet" - }, - { - "name": "Dettes de location-financement de biens mobiliers", - "report_type": "Balance Sheet" - } - ], - "name": "Dettes de location-financement et assimil\u00e9s", - "report_type": "Balance Sheet" - }, - { - "children": [ - { - "name": "Non convertibles", - "report_type": "Balance Sheet" - }, - { - "name": "Convertibles", - "report_type": "Balance Sheet" - } - ], - "name": "Emprunts obligataires non subordonn\u00e9s", - "report_type": "Balance Sheet" - }, - { - "children": [ - { - "name": "Convertibles", - "report_type": "Balance Sheet" - }, - { - "name": "Non convertibles", - "report_type": "Balance Sheet" - } - ], - "name": "Emprunts subordonn\u00e9s", - "report_type": "Balance Sheet" - }, - { - "children": [ - { - "name": "Autres dettes diverses", - "report_type": "Balance Sheet" - }, - { - "name": "Dettes envers les coparticipants des associations momentan\u00e9es et en participation", - "report_type": "Balance Sheet" - }, - { - "name": "Administrateurs, g\u00e9rants, associ\u00e9s", - "report_type": "Balance Sheet" - }, - { - "name": "Autres entreprises avec lesquelles il existe un lien de participation", - "report_type": "Balance Sheet" - }, - { - "name": "Entreprises li\u00e9es", - "report_type": "Balance Sheet" - }, - { - "name": "Rentes viag\u00e8res capitalis\u00e9es", - "report_type": "Balance Sheet" - } - ], - "name": "Dettes diverses", - "report_type": "Balance Sheet" - }, - { - "name": "Cautionnements re\u00e7us en num\u00e9raires", - "report_type": "Balance Sheet" - } - ], - "name": "DETTES A PLUS D'UN AN", - "report_type": "Balance Sheet" - }, - { - "name": "PRIMES D'EMISSION", - "report_type": "Balance Sheet" - }, - { - "children": [ - { - "children": [ - { - "name": "Reprises de r\u00e9ductions de valeur", - "report_type": "Balance Sheet" - }, - { - "name": "Plus-values de r\u00e9\u00e9valuation", - "report_type": "Balance Sheet" - } - ], - "name": "Plus-values de r\u00e9\u00e9valuation sur immobilisations incorporelles", - "report_type": "Balance Sheet" - }, - { - "children": [ - { - "name": "Plus-values de r\u00e9\u00e9valuation", - "report_type": "Balance Sheet" - }, - { - "name": "Reprises de r\u00e9ductions de valeur", - "report_type": "Balance Sheet" - } - ], - "name": "Plus-values de r\u00e9\u00e9valuation sur immobilisations corporelles", - "report_type": "Balance Sheet" - }, - { - "children": [ - { - "name": "Reprises de r\u00e9ductions de valeur", - "report_type": "Balance Sheet" - }, - { - "name": "Plus-values de r\u00e9\u00e9valuation", - "report_type": "Balance Sheet" - } - ], - "name": "Plus-values de r\u00e9\u00e9valuation sur immobilisations financi\u00e8res", - "report_type": "Balance Sheet" - }, - { - "name": "Plus-values de r\u00e9\u00e9valuation sur stocks", - "report_type": "Balance Sheet" - }, - { - "name": "Reprises de r\u00e9ductions de valeur sur placements de tr\u00e9sorerie", - "report_type": "Balance Sheet" - } - ], - "name": "PLUS-VALUES DE REEVALUATION", - "report_type": "Balance Sheet" - }, - { - "children": [ - { - "children": [ - { - "name": "Capital amorti", - "report_type": "Balance Sheet" - }, - { - "name": "Capital non amorti", - "report_type": "Balance Sheet" - } - ], - "name": "Capital souscrit ou capital personnel", - "report_type": "Balance Sheet" - }, - { - "name": "Capital non appel\u00e9", - "report_type": "Balance Sheet" - }, - { - "children": [ - { - "name": "Imp\u00f4ts personnels", - "report_type": "Balance Sheet" - }, - { - "name": "Op\u00e9rations courantes", - "report_type": "Balance Sheet" - }, - { - "name": "R\u00e9mun\u00e9rations et autres avantages", - "report_type": "Balance Sheet" - } - ], - "name": "Compte de l'exploitant", - "report_type": "Balance Sheet" - } - ], - "name": "CAPITAL", - "report_type": "Balance Sheet" - }, - { - "children": [ - { - "name": "Montants transf\u00e9r\u00e9s aux r\u00e9sultats", - "report_type": "Balance Sheet" - }, - { - "name": "Montants obtenus", - "report_type": "Balance Sheet" - } - ], - "name": "SUBSIDES EN CAPITAL", - "report_type": "Balance Sheet" - }, - { - "children": [ - { - "name": "B\u00e9n\u00e9fice report\u00e9", - "report_type": "Balance Sheet" - }, - { - "name": "Perte report\u00e9e", - "report_type": "Balance Sheet" - } - ], - "name": "BENEFICE (PERTE) REPORTE(E)", - "report_type": "Balance Sheet" - }, - { - "children": [ - { - "name": "Provisions pour garanties techniques attach\u00e9es aux ventes et prestations d\u00e9j\u00e0 effectu\u00e9es par l'entreprise", - "report_type": "Balance Sheet" - }, - { - "children": [ - { - "name": "Pour risques divers ", - "report_type": "Balance Sheet" - }, - { - "name": "Provision pour d\u00e9part de personnel", - "report_type": "Balance Sheet" - }, - { - "name": "Provision pour charge de liquidation", - "report_type": "Balance Sheet" - }, - { - "name": "Pour propre assureur", - "report_type": "Balance Sheet" - }, - { - "name": "Pour risques inh\u00e9rents aux op\u00e9rations de cr\u00e9dits \u00e0 moyen ou long terme", - "report_type": "Balance Sheet" - }, - { - "name": "Pour amendes, doubles droits, p\u00e9nalit\u00e9s", - "report_type": "Balance Sheet" - }, - { - "name": "Pour litiges en cours", - "report_type": "Balance Sheet" - } - ], - "name": "Provisions pour autres risques et charges", - "report_type": "Balance Sheet" - }, - { - "name": "Provisions pour s\u00fbret\u00e9s personnelles ou r\u00e9elles constitu\u00e9es \u00e0 l'appui de dettes et d'engagements de tiers", - "report_type": "Balance Sheet" - }, - { - "name": "Provisions pour engagements relatifs \u00e0 l'acquisition ou \u00e0 la cession d'immobilisations", - "report_type": "Balance Sheet" - }, - { - "name": "Provisions pour ex\u00e9cution de commandes pass\u00e9es ou re\u00e7ues", - "report_type": "Balance Sheet" - }, - { - "name": "Provisions pour positions et march\u00e9s \u00e0 terme en devises ou positions et march\u00e9s \u00e0 terme en marchandises", - "report_type": "Balance Sheet" - }, - { - "name": "Provisions pour pensions et obligations similaires", - "report_type": "Balance Sheet" - }, - { - "name": "Provisions pour charges fiscales", - "report_type": "Balance Sheet" - }, - { - "name": "Provisions pour grosses r\u00e9parations et gros entretiens", - "report_type": "Balance Sheet" - }, - { - "name": "Provisions pour autres risques et charges", - "report_type": "Balance Sheet" - } - ], - "name": "PROVISIONS POUR RISQUES ET CHARGES", - "report_type": "Balance Sheet" - }, - { - "children": [ - { - "children": [ - { - "name": "R\u00e9serve pour renouvellement des immobilisations", - "report_type": "Balance Sheet" - }, - { - "name": "R\u00e9serve pour r\u00e9gularisation de dividendes", - "report_type": "Balance Sheet" - }, - { - "name": "R\u00e9serve pour installations en faveur du personnel 1333 R\u00e9serves libres", - "report_type": "Balance Sheet" - } - ], - "name": "R\u00e9serves disponibles", - "report_type": "Balance Sheet" - }, - { - "name": "R\u00e9serves immunis\u00e9es", - "report_type": "Balance Sheet" - }, - { - "children": [ - { - "name": "Autres r\u00e9serves indisponibles", - "report_type": "Balance Sheet" - }, - { - "name": "R\u00e9serve pour actions propres", - "report_type": "Balance Sheet" - } - ], - "name": "R\u00e9serves indisponibles", - "report_type": "Balance Sheet" - }, - { - "name": "R\u00e9serve l\u00e9gale", - "report_type": "Balance Sheet" - } - ], - "name": "RESERVES", - "report_type": "Balance Sheet" - }, - { - "name": "COMPTES DE LIAISON DES ETABLISSEMENTS ET SUCCURSALES", - "report_type": "Balance Sheet" - } - ], - "name": "CLASSE 1", - "report_type": "Balance Sheet" - }, - { - "account_type": "Stock", - "children": [ - { - "account_type": "Stock", - "children": [ - { - "account_type": "Stock", - "name": "R\u00e9ductions de valeur act\u00e9es", - "report_type": "Balance Sheet" - }, - { - "account_type": "Stock", - "children": [ - { - "account_type": "Stock", - "name": "Produits finis", - "report_type": "Balance Sheet" - } - ], - "name": "Valeur d'acquisition", - "report_type": "Balance Sheet" - } - ], - "name": "PRODUITS FINIS", - "report_type": "Balance Sheet" - }, - { - "account_type": "Stock", - "children": [ - { - "account_type": "Stock", - "children": [ - { - "account_type": "Stock", - "name": "Rebuts", - "report_type": "Balance Sheet" - }, - { - "account_type": "Stock", - "name": "D\u00e9chets", - "report_type": "Balance Sheet" - }, - { - "account_type": "Stock", - "name": "Travaux en cours", - "report_type": "Balance Sheet" - }, - { - "account_type": "Stock", - "name": "Produits en cours de fabrication", - "report_type": "Balance Sheet" - }, - { - "account_type": "Stock", - "name": "Travaux en association momentan\u00e9e", - "report_type": "Balance Sheet" - }, - { - "account_type": "Stock", - "name": "Produits semi-ouvr\u00e9s", - "report_type": "Balance Sheet" - } - ], - "name": "Valeur d'acquisition", - "report_type": "Balance Sheet" - }, - { - "account_type": "Stock", - "name": "R\u00e9ductions de valeur act\u00e9es", - "report_type": "Balance Sheet" - } - ], - "name": "EN COURS DE FABRICATION", - "report_type": "Balance Sheet" - }, - { - "account_type": "Stock", - "children": [ - { - "account_type": "Stock", - "children": [ - { - "account_type": "Stock", - "name": "Mati\u00e8res d'approvisionnement", - "report_type": "Balance Sheet" - }, - { - "account_type": "Stock", - "name": "Imprim\u00e9s et fournitures de bureau", - "report_type": "Balance Sheet" - }, - { - "account_type": "Stock", - "name": "Fournitures de services sociaux", - "report_type": "Balance Sheet" - }, - { - "account_type": "Stock", - "children": [ - { - "account_type": "Stock", - "name": "Emballages r\u00e9cup\u00e9rables", - "report_type": "Balance Sheet" - }, - { - "account_type": "Stock", - "name": "Emballages perdus", - "report_type": "Balance Sheet" - } - ], - "name": "Emballages commerciaux", - "report_type": "Balance Sheet" - }, - { - "account_type": "Stock", - "name": "Energie, charbon, coke, Mazout, essence, propane", - "report_type": "Balance Sheet" - }, - { - "account_type": "Stock", - "name": "Produits d'entretien", - "report_type": "Balance Sheet" - }, - { - "account_type": "Stock", - "name": "Fournitures diverses et petit outillage", - "report_type": "Balance Sheet" - } - ], - "name": "Valeur d'acquisition", - "report_type": "Balance Sheet" - }, - { - "account_type": "Stock", - "name": "R\u00e9ductions de valeur act\u00e9es", - "report_type": "Balance Sheet" - } - ], - "name": "APPROVISIONNEMENTS ET FOURNITURES", - "report_type": "Balance Sheet" - }, - { - "account_type": "Stock", - "children": [ - { - "account_type": "Stock", - "name": "Valeur d'acquisition", - "report_type": "Balance Sheet" - }, - { - "account_type": "Stock", - "name": "R\u00e9ductions de valeur act\u00e9es", - "report_type": "Balance Sheet" - } - ], - "name": "APPROVISIONNEMENTS - MATIERES PREMIERES", - "report_type": "Balance Sheet" - }, - { - "account_type": "Stock", - "children": [ - { - "account_type": "Stock", - "name": "B\u00e9n\u00e9fice pris en compte", - "report_type": "Balance Sheet" - }, - { - "account_type": "Stock", - "name": "Valeur d'acquisition", - "report_type": "Balance Sheet" - }, - { - "account_type": "Stock", - "name": "R\u00e9ductions de valeur act\u00e9es", - "report_type": "Balance Sheet" - } - ], - "name": "COMMANDES EN COURS D'EXECUTION", - "report_type": "Balance Sheet" - }, - { - "account_type": "Stock", - "children": [ - { - "account_type": "Stock", - "name": "R\u00e9ductions de valeur act\u00e9es", - "report_type": "Balance Sheet" - }, - { - "account_type": "Stock", - "name": "Acomptes vers\u00e9s", - "report_type": "Balance Sheet" - } - ], - "name": "ACOMPTES VERSES SUR ACHATS POUR STOCKS", - "report_type": "Balance Sheet" - }, - { - "account_type": "Stock", - "children": [ - { - "account_type": "Stock", - "children": [ - { - "account_type": "Stock", - "name": "Immeuble A", - "report_type": "Balance Sheet" - }, - { - "account_type": "Stock", - "name": "Immeuble B", - "report_type": "Balance Sheet" - } - ], - "name": "Valeur d'acquisition", - "report_type": "Balance Sheet" - }, - { - "account_type": "Stock", - "name": "R\u00e9ductions de valeurs act\u00e9es", - "report_type": "Balance Sheet" - }, - { - "account_type": "Stock", - "children": [ - { - "account_type": "Stock", - "name": "Immeuble A", - "report_type": "Balance Sheet" - }, - { - "account_type": "Stock", - "name": "Immeuble B", - "report_type": "Balance Sheet" - } - ], - "name": "Immeubles construits en vue de leur revente", - "report_type": "Balance Sheet" - } - ], - "name": "IMMEUBLES DESTINES A LA VENTE", - "report_type": "Balance Sheet" - }, - { - "account_type": "Stock", - "children": [ - { - "account_type": "Stock", - "name": "R\u00e9ductions de valeur act\u00e9es", - "report_type": "Balance Sheet" - }, - { - "account_type": "Stock", - "children": [ - { - "account_type": "Stock", - "name": "Groupe B", - "report_type": "Balance Sheet" - }, - { - "account_type": "Stock", - "name": "Groupe A", - "report_type": "Balance Sheet" - } - ], - "name": "Valeur d'acquisition", - "report_type": "Balance Sheet" - } - ], - "name": "MARCHANDISES", - "report_type": "Balance Sheet" - } - ], - "name": "CLASSE 3. STOCK ET COMMANDES EN COURS D'EXECUTION", - "report_type": "Balance Sheet" - }, - { - "children": [ - { - "children": [ - { - "children": [ - { - "name": "Co\u00fbt des frais de restructuration", - "report_type": "Balance Sheet" - }, - { - "name": "Amortissements sur frais de restructuration", - "report_type": "Balance Sheet" - } - ], - "name": "Frais de restructuration", - "report_type": "Balance Sheet" - }, - { - "children": [ - { - "name": "Amortissements sur agios sur emprunts et frais d'\u00e9mission d'emprunts", - "report_type": "Balance Sheet" - }, - { - "name": "Agios sur emprunts et frais d'\u00e9mission d'emprunts", - "report_type": "Balance Sheet" - } - ], - "name": "Frais d'\u00e9mission d'emprunts et primes de remboursement", - "report_type": "Balance Sheet" - }, - { - "children": [ - { - "name": "Frais de constitution et d'augmentation de capital", - "report_type": "Balance Sheet" - }, - { - "name": "Amortissements sur frais de constitution et d'augmentation de capital", - "report_type": "Balance Sheet" - } - ], - "name": "Frais de constitution et d'augmentation de capital", - "report_type": "Balance Sheet" - }, - { - "children": [ - { - "name": "Amortissements sur int\u00e9r\u00eats intercalaires", - "report_type": "Balance Sheet" - }, - { - "name": "Int\u00e9r\u00eats intercalaires", - "report_type": "Balance Sheet" - } - ], - "name": "Int\u00e9r\u00eats intercalaires", - "report_type": "Balance Sheet" - }, - { - "children": [ - { - "name": "Autres frais d'\u00e9tablissement", - "report_type": "Balance Sheet" - }, - { - "name": "Amortissements sur autres frais d'\u00e9tablissement", - "report_type": "Balance Sheet" - } - ], - "name": "Autres frais d'\u00e9tablissement", - "report_type": "Balance Sheet" - } - ], - "name": "FRAIS D'ETABLISSEMENT", - "report_type": "Balance Sheet" - }, - { - "children": [ - { - "children": [ - { - "name": "Amortissements sur goodwill", - "report_type": "Balance Sheet" - }, - { - "name": "Plus-values act\u00e9es", - "report_type": "Balance Sheet" - }, - { - "name": "Co\u00fbt d'acquisition", - "report_type": "Balance Sheet" - } - ], - "name": "Goodwill", - "report_type": "Balance Sheet" - }, - { - "name": "Acomptes vers\u00e9s", - "report_type": "Balance Sheet" - }, - { - "children": [ - { - "name": "Frais de recherche et de mise au point", - "report_type": "Balance Sheet" - }, - { - "name": "Amortissements sur frais de recherche et de mise au point", - "report_type": "Balance Sheet" - }, - { - "name": "Plus-values act\u00e9es sur frais de recherche et de mise au point", - "report_type": "Balance Sheet" - } - ], - "name": "Frais de recherche et de d\u00e9veloppement", - "report_type": "Balance Sheet" - }, - { - "children": [ - { - "name": "Concessions, brevets, licences, savoir-faire, marques, etc...", - "report_type": "Balance Sheet" - }, - { - "name": "Plus-values act\u00e9es sur concessions, brevets, etc...", - "report_type": "Balance Sheet" - }, - { - "name": "Amortissements sur concessions, brevets, etc...", - "report_type": "Balance Sheet" - } - ], - "name": "Concessions, brevets, licences, savoir-faire, marques et droits similaires", - "report_type": "Balance Sheet" - } - ], - "name": "IMMOBILISATIONS INCORPORELLES", - "report_type": "Balance Sheet" - }, - { - "children": [ - { - "children": [ - { - "name": "Valeur d'acquisition", - "report_type": "Balance Sheet" - }, - { - "name": "Amortissements", - "report_type": "Balance Sheet" - }, - { - "name": "Plus-values act\u00e9es", - "report_type": "Balance Sheet" - } - ], - "name": "Autres droits r\u00e9els sur des immeubles", - "report_type": "Balance Sheet" - }, - { - "children": [ - { - "children": [ - { - "name": "Frais d'acquisition des terrains \u00e0 b\u00e2tir", - "report_type": "Balance Sheet" - }, - { - "name": "Voies de transport et ouvrages d'art", - "report_type": "Balance Sheet" - }, - { - "name": "Autres b\u00e2timents d'exploitation", - "report_type": "Balance Sheet" - }, - { - "name": "B\u00e2timents administratifs et commerciaux", - "report_type": "Balance Sheet" - }, - { - "name": "B\u00e2timents industriels", - "report_type": "Balance Sheet" - } - ], - "name": "Valeur d'acquisition", - "report_type": "Balance Sheet" - }, - { - "children": [ - { - "name": "Sur voies de transport et ouvrages d'art", - "report_type": "Balance Sheet" - }, - { - "name": "Sur autres b\u00e2timents d'exploitation", - "report_type": "Balance Sheet" - }, - { - "name": "Sur b\u00e2timents administratifs et commerciaux", - "report_type": "Balance Sheet" - }, - { - "name": "Sur b\u00e2timents industriels", - "report_type": "Balance Sheet" - } - ], - "name": "Plus-values act\u00e9es", - "report_type": "Balance Sheet" - }, - { - "children": [ - { - "name": "Sur b\u00e2timents industriels", - "report_type": "Balance Sheet" - }, - { - "name": "Sur b\u00e2timents administratifs et commerciaux", - "report_type": "Balance Sheet" - }, - { - "name": "Sur autres b\u00e2timents d'exploitation", - "report_type": "Balance Sheet" - }, - { - "name": "Sur voies de transport et ouvrages d'art", - "report_type": "Balance Sheet" - }, - { - "name": "Sur frais d'acquisition des terrains b\u00e2tis", - "report_type": "Balance Sheet" - } - ], - "name": "Amortissements sur terrains b\u00e2tis", - "report_type": "Balance Sheet" - } - ], - "name": "Terrains b\u00e2tis", - "report_type": "Balance Sheet" - }, - { - "children": [ - { - "name": "Voies de transport et ouvrages d'art", - "report_type": "Balance Sheet" - }, - { - "name": "Autres b\u00e2timents d'exploitation", - "report_type": "Balance Sheet" - }, - { - "name": "B\u00e2timents administratifs et commerciaux", - "report_type": "Balance Sheet" - }, - { - "name": "B\u00e2timents industriels", - "report_type": "Balance Sheet" - }, - { - "name": "Frais d'acquisition sur constructions", - "report_type": "Balance Sheet" - }, - { - "name": "Constructions sur sol d'autrui", - "report_type": "Balance Sheet" - }, - { - "children": [ - { - "name": "Sur frais d'acquisition sur constructions", - "report_type": "Balance Sheet" - }, - { - "name": "Sur autres b\u00e2timents d'exploitation", - "report_type": "Balance Sheet" - }, - { - "name": "Sur b\u00e2timents administratifs et commerciaux", - "report_type": "Balance Sheet" - }, - { - "name": "Sur b\u00e2timents industriels", - "report_type": "Balance Sheet" - }, - { - "name": "Sur constructions sur sol d'autrui", - "report_type": "Balance Sheet" - }, - { - "name": "Sur voies de transport et ouvrages d'art", - "report_type": "Balance Sheet" - } - ], - "name": "Amortissements sur constructions", - "report_type": "Balance Sheet" - }, - { - "children": [ - { - "name": "Sur b\u00e2timents industriels", - "report_type": "Balance Sheet" - }, - { - "name": "Sur b\u00e2timents administratifs et commerciaux", - "report_type": "Balance Sheet" - }, - { - "name": "Sur autres b\u00e2timents d'exploitation", - "report_type": "Balance Sheet" - }, - { - "name": "Sur voies de transport et ouvrages d'art", - "report_type": "Balance Sheet" - } - ], - "name": "Plus-values act\u00e9es", - "report_type": "Balance Sheet" - } - ], - "name": "Constructions", - "report_type": "Balance Sheet" - }, - { - "children": [ - { - "name": "Plus-values act\u00e9es sur terrains", - "report_type": "Balance Sheet" - }, - { - "children": [ - { - "name": "Amortissements sur frais d'acquisition", - "report_type": "Balance Sheet" - }, - { - "name": "R\u00e9ductions de valeur sur terrains", - "report_type": "Balance Sheet" - } - ], - "name": "Amortissements et r\u00e9ductions de valeur", - "report_type": "Balance Sheet" - }, - { - "name": "Terrains", - "report_type": "Balance Sheet" - }, - { - "name": "Frais d'acquisition sur terrains", - "report_type": "Balance Sheet" - } - ], - "name": "Terrains", - "report_type": "Balance Sheet" - } - ], - "name": "TERRAINS ET CONSTRUCTIONS", - "report_type": "Balance Sheet" - }, - { - "children": [ - { - "children": [ - { - "name": "Division A", - "report_type": "Balance Sheet" - }, - { - "name": "Division B", - "report_type": "Balance Sheet" - } - ], - "name": "Outillage", - "report_type": "Balance Sheet" - }, - { - "children": [ - { - "name": "Installation de conditionnement d'air", - "report_type": "Balance Sheet" - }, - { - "name": "Installation de chauffage", - "report_type": "Balance Sheet" - }, - { - "name": "Installation de chargement", - "report_type": "Balance Sheet" - }, - { - "name": "Installation d'\u00e9lectricit\u00e9", - "report_type": "Balance Sheet" - }, - { - "name": "Installation d'eau", - "report_type": "Balance Sheet" - }, - { - "name": "Installation de gaz", - "report_type": "Balance Sheet" - }, - { - "name": "Installation de vapeur", - "report_type": "Balance Sheet" - } - ], - "name": "Installations", - "report_type": "Balance Sheet" - }, - { - "children": [ - { - "name": "Division A", - "report_type": "Balance Sheet" - }, - { - "name": "Division B", - "report_type": "Balance Sheet" - } - ], - "name": "Machines", - "report_type": "Balance Sheet" - }, - { - "children": [ - { - "name": "Sur machines", - "report_type": "Balance Sheet" - }, - { - "name": "Sur installations", - "report_type": "Balance Sheet" - }, - { - "name": "Sur outillage", - "report_type": "Balance Sheet" - } - ], - "name": "Plus-values act\u00e9es", - "report_type": "Balance Sheet" - }, - { - "children": [ - { - "name": "Sur installations", - "report_type": "Balance Sheet" - }, - { - "name": "Sur machines", - "report_type": "Balance Sheet" - }, - { - "name": "Sur outillage", - "report_type": "Balance Sheet" - } - ], - "name": "Amortissements", - "report_type": "Balance Sheet" - } - ], - "name": "INSTALLATIONS, MACHINES ET OUTILLAGE", - "report_type": "Balance Sheet" - }, - { - "children": [ - { - "children": [ - { - "children": [ - { - "name": "Idem sur mat\u00e9riel ferroviaire", - "report_type": "Balance Sheet" - }, - { - "name": "Amortissements sur mat\u00e9riel automobile", - "report_type": "Balance Sheet" - }, - { - "name": "Idem sur mat\u00e9riel naval", - "report_type": "Balance Sheet" - }, - { - "name": "Idem sur mat\u00e9riel fluvial", - "report_type": "Balance Sheet" - }, - { - "name": "Idem sur mat\u00e9riel a\u00e9rien", - "report_type": "Balance Sheet" - } - ], - "name": "Amortissements sur mat\u00e9riel roulant", - "report_type": "Balance Sheet" - }, - { - "children": [ - { - "name": "Plus-values sur mat\u00e9riel automobile", - "report_type": "Balance Sheet" - }, - { - "name": "Idem sur mat\u00e9riel ferroviaire", - "report_type": "Balance Sheet" - }, - { - "name": "Idem sur mat\u00e9riel fluvial", - "report_type": "Balance Sheet" - }, - { - "name": "Idem sur mat\u00e9riel naval", - "report_type": "Balance Sheet" - }, - { - "name": "Idem sur mat\u00e9riel a\u00e9rien", - "report_type": "Balance Sheet" - } - ], - "name": "Plus-values sur mat\u00e9riel roulant", - "report_type": "Balance Sheet" - }, - { - "name": "Mat\u00e9riel ferroviaire", - "report_type": "Balance Sheet" - }, - { - "children": [ - { - "name": "Voitures", - "report_type": "Balance Sheet" - }, - { - "name": "Camions", - "report_type": "Balance Sheet" - } - ], - "name": "Mat\u00e9riel automobile", - "report_type": "Balance Sheet" - }, - { - "name": "Mat\u00e9riel naval", - "report_type": "Balance Sheet" - }, - { - "name": "Mat\u00e9riel fluvial", - "report_type": "Balance Sheet" - }, - { - "name": "Mat\u00e9riel a\u00e9rien", - "report_type": "Balance Sheet" - } - ], - "name": "Mat\u00e9riel roulant", - "report_type": "Balance Sheet" - }, - { - "children": [ - { - "children": [ - { - "name": "Plus-values act\u00e9es sur mat\u00e9riel de bureau et service social", - "report_type": "Balance Sheet" - }, - { - "name": "Plus-values act\u00e9es sur mobilier", - "report_type": "Balance Sheet" - } - ], - "name": "Plus-values act\u00e9es", - "report_type": "Balance Sheet" - }, - { - "children": [ - { - "name": "Amortissements sur mobilier", - "report_type": "Balance Sheet" - }, - { - "name": "Amortissements sur mat\u00e9riel de bureau et service social", - "report_type": "Balance Sheet" - } - ], - "name": "Amortissements", - "report_type": "Balance Sheet" - }, - { - "children": [ - { - "name": "Mobilier oeuvres sociales", - "report_type": "Balance Sheet" - }, - { - "name": "Mobilier des autres b\u00e2timents d'exploitation", - "report_type": "Balance Sheet" - }, - { - "name": "Mobilier des b\u00e2timents administratifs et commerciaux", - "report_type": "Balance Sheet" - }, - { - "name": "Mobilier des b\u00e2timents industriels", - "report_type": "Balance Sheet" - } - ], - "name": "Mobilier", - "report_type": "Balance Sheet" - }, - { - "children": [ - { - "name": "Des b\u00e2timents industriels", - "report_type": "Balance Sheet" - }, - { - "name": "Des b\u00e2timents administratifs et commerciaux", - "report_type": "Balance Sheet" - }, - { - "name": "Des autres b\u00e2timents d'exploitation", - "report_type": "Balance Sheet" - }, - { - "name": "Des oeuvres sociales", - "report_type": "Balance Sheet" - } - ], - "name": "Mat\u00e9riel de bureau et de service social", - "report_type": "Balance Sheet" - } - ], - "name": "Mobilier", - "report_type": "Balance Sheet" - } - ], - "name": "MOBILIER ET MATERIEL ROULANT", - "report_type": "Balance Sheet" - }, - { - "children": [ - { - "children": [ - { - "name": "Constructions", - "report_type": "Balance Sheet" - }, - { - "name": "Terrains", - "report_type": "Balance Sheet" - }, - { - "name": "Amortissements et r\u00e9ductions de valeur sur terrains et constructions en leasing", - "report_type": "Balance Sheet" - }, - { - "name": "Plus-values sur emphyt\u00e9ose, leasing et droits similaires : terrains et constructions", - "report_type": "Balance Sheet" - } - ], - "name": "Terrains et constructions", - "report_type": "Balance Sheet" - }, - { - "children": [ - { - "name": "Mat\u00e9riel roulant", - "report_type": "Balance Sheet" - }, - { - "name": "Mobilier", - "report_type": "Balance Sheet" - }, - { - "name": "Amortissements sur mobilier et mat\u00e9riel roulant en leasing", - "report_type": "Balance Sheet" - }, - { - "name": "Plus-values act\u00e9es sur mobilier et mat\u00e9riel roulant en leasing", - "report_type": "Balance Sheet" - } - ], - "name": "Mobilier et mat\u00e9riel roulant", - "report_type": "Balance Sheet" - }, - { - "children": [ - { - "name": "Plus-values act\u00e9es sur installations, machines et outillage pris en leasing", - "report_type": "Balance Sheet" - }, - { - "name": "Amortissements sur installations, machines et outillage pris en leasing", - "report_type": "Balance Sheet" - }, - { - "name": "Installations", - "report_type": "Balance Sheet" - }, - { - "name": "Machines", - "report_type": "Balance Sheet" - }, - { - "name": "Outillage", - "report_type": "Balance Sheet" - } - ], - "name": "Installations, machines et outillage", - "report_type": "Balance Sheet" - } - ], - "name": "IMMOBILISATION DETENUES EN LOCATION-FINANCEMENT ET DROITS SIMILAIRES", - "report_type": "Balance Sheet" - }, - { - "children": [ - { - "children": [ - { - "name": "Amortissements sur emballages r\u00e9cup\u00e9rables", - "report_type": "Balance Sheet" - }, - { - "name": "Amortissements sur mat\u00e9riel d'emballage", - "report_type": "Balance Sheet" - }, - { - "name": "Amortissements sur r\u00e9serve immobili\u00e8re", - "report_type": "Balance Sheet" - }, - { - "name": "Amortissements sur maison d'habitation", - "report_type": "Balance Sheet" - }, - { - "name": "Amortissements sur frais d'am\u00e9nagement des locaux pris en location", - "report_type": "Balance Sheet" - } - ], - "name": "Amortissements sur autres immobilisations corporelles", - "report_type": "Balance Sheet" - }, - { - "name": "Plus-values act\u00e9es sur autres immobilisations corporelles", - "report_type": "Balance Sheet" - }, - { - "name": "Mat\u00e9riel d'emballage", - "report_type": "Balance Sheet" - }, - { - "name": "R\u00e9serve immobili\u00e8re", - "report_type": "Balance Sheet" - }, - { - "name": "Maison d'habitation", - "report_type": "Balance Sheet" - }, - { - "name": "Frais d'am\u00e9nagements de locaux pris en location", - "report_type": "Balance Sheet" - }, - { - "name": "Emballages r\u00e9cup\u00e9rables", - "report_type": "Balance Sheet" - } - ], - "name": "AUTRES IMMOBILISATIONS CORPORELLES", - "report_type": "Balance Sheet" - }, - { - "children": [ - { - "children": [ - { - "name": "Installations, machines et outillage", - "report_type": "Balance Sheet" - }, - { - "name": "Constructions", - "report_type": "Balance Sheet" - }, - { - "name": "Autres immobilisations corporelles", - "report_type": "Balance Sheet" - }, - { - "name": "Mobilier et mat\u00e9riel roulant", - "report_type": "Balance Sheet" - } - ], - "name": "Immobilisations en cours", - "report_type": "Balance Sheet" - }, - { - "name": "Avances et acomptes vers\u00e9s sur immobilisations en cours", - "report_type": "Balance Sheet" - } - ], - "name": "IMMOBILISATIONS CORPORELLES EN COURS ET ACOMPTES VERSES", - "report_type": "Balance Sheet" - }, - { - "children": [ - { - "children": [ - { - "name": "R\u00e9ductions de valeur act\u00e9es", - "report_type": "Balance Sheet" - }, - { - "name": "Effets \u00e0 recevoir", - "report_type": "Balance Sheet" - }, - { - "name": "Cr\u00e9ances en compte", - "report_type": "Balance Sheet" - }, - { - "name": "Titres \u00e0 revenu fixe", - "report_type": "Balance Sheet" - }, - { - "name": "Cr\u00e9ances douteuses", - "report_type": "Balance Sheet" - } - ], - "name": "Autres cr\u00e9ances", - "report_type": "Balance Sheet" - }, - { - "children": [ - { - "name": "Plus-values act\u00e9es", - "report_type": "Balance Sheet" - }, - { - "name": "R\u00e9ductions de valeur act\u00e9es", - "report_type": "Balance Sheet" - }, - { - "name": "Valeur d'acquisition", - "report_type": "Balance Sheet" - }, - { - "name": "Montants non appel\u00e9s", - "report_type": "Balance Sheet" - } - ], - "name": "Autres actions et parts", - "report_type": "Balance Sheet" - }, - { - "children": [ - { - "name": "Cr\u00e9ances douteuses", - "report_type": "Balance Sheet" - }, - { - "name": "Effets \u00e0 recevoir", - "report_type": "Balance Sheet" - }, - { - "name": "Cr\u00e9ances en compte", - "report_type": "Balance Sheet" - }, - { - "name": "Titres \u00e0 revenu fixes", - "report_type": "Balance Sheet" - }, - { - "name": "R\u00e9ductions de valeurs act\u00e9es", - "report_type": "Balance Sheet" - } - ], - "name": "Cr\u00e9ances sur des entreprises li\u00e9es", - "report_type": "Balance Sheet" - }, - { - "children": [ - { - "name": "Valeur d'acquisition", - "report_type": "Balance Sheet" - }, - { - "name": "Montants non appel\u00e9s", - "report_type": "Balance Sheet" - }, - { - "name": "Plus-values act\u00e9es", - "report_type": "Balance Sheet" - }, - { - "name": "R\u00e9ductions de valeurs act\u00e9es", - "report_type": "Balance Sheet" - } - ], - "name": "Participations dans des entreprises li\u00e9es", - "report_type": "Balance Sheet" - }, - { - "children": [ - { - "name": "Titres \u00e0 revenu fixe", - "report_type": "Balance Sheet" - }, - { - "name": "Effets \u00e0 recevoir", - "report_type": "Balance Sheet" - }, - { - "name": "Cr\u00e9ances en compte", - "report_type": "Balance Sheet" - }, - { - "name": "Cr\u00e9ances douteuses", - "report_type": "Balance Sheet" - }, - { - "name": "R\u00e9ductions de valeurs act\u00e9es", - "report_type": "Balance Sheet" - } - ], - "name": "Cr\u00e9ances sur des entreprises avec lesquelles il existe un lien de participation", - "report_type": "Balance Sheet" - }, - { - "children": [ - { - "name": "Plus-values act\u00e9es", - "report_type": "Balance Sheet" - }, - { - "name": "R\u00e9ductions de valeurs act\u00e9es", - "report_type": "Balance Sheet" - }, - { - "name": "Valeur d'acquisition", - "report_type": "Balance Sheet" - }, - { - "name": "Montants non appel\u00e9s", - "report_type": "Balance Sheet" - } - ], - "name": "Participations dans des entreprises avec lesquelles il existe un lien de participation", - "report_type": "Balance Sheet" - }, - { - "children": [ - { - "name": "Autres cautionnements vers\u00e9s en num\u00e9raires", - "report_type": "Balance Sheet" - }, - { - "name": "Eau", - "report_type": "Balance Sheet" - }, - { - "name": "Electricit\u00e9", - "report_type": "Balance Sheet" - }, - { - "name": "T\u00e9l\u00e9phone, t\u00e9lefax, t\u00e9lex", - "report_type": "Balance Sheet" - }, - { - "name": "Gaz", - "report_type": "Balance Sheet" - } - ], - "name": "Cautionnements vers\u00e9s en num\u00e9raires", - "report_type": "Balance Sheet" - } - ], - "name": "IMMOBILISATIONS FINANCIERES", - "report_type": "Balance Sheet" - }, - { - "children": [ - { - "children": [ - { - "name": "R\u00e9ductions de valeur act\u00e9es", - "report_type": "Balance Sheet" - }, - { - "name": "Cr\u00e9ances douteuses", - "report_type": "Balance Sheet" - }, - { - "name": "Acomptes vers\u00e9s", - "report_type": "Balance Sheet" - }, - { - "name": "Retenues sur garanties", - "report_type": "Balance Sheet" - }, - { - "children": [ - { - "name": "Sur clients exportation hors C.E.E.", - "report_type": "Balance Sheet" - }, - { - "name": "Sur clients C.E.E.", - "report_type": "Balance Sheet" - }, - { - "name": "Sur clients Belgique", - "report_type": "Balance Sheet" - }, - { - "name": "Sur entreprises avec lesquelles il existe un lien de participation", - "report_type": "Balance Sheet" - }, - { - "name": "Sur entreprises li\u00e9es", - "report_type": "Balance Sheet" - } - ], - "name": "Effets \u00e0 recevoir", - "report_type": "Balance Sheet" - }, - { - "children": [ - { - "name": "Sur clients exportation hors C.E.E.", - "report_type": "Balance Sheet" - }, - { - "name": "Cr\u00e9ances en compte sur entreprises li\u00e9es", - "report_type": "Balance Sheet" - }, - { - "name": "Sur entreprises avec lesquelles il existe un lien de participation", - "report_type": "Balance Sheet" - }, - { - "name": "Sur clients Belgique", - "report_type": "Balance Sheet" - }, - { - "name": "Sur clients C.E.E.", - "report_type": "Balance Sheet" - }, - { - "name": "Cr\u00e9ances sur les coparticipants", - "report_type": "Balance Sheet" - } - ], - "name": "Clients", - "report_type": "Balance Sheet" - } - ], - "name": "Cr\u00e9ances commerciales", - "report_type": "Balance Sheet" - }, - { - "children": [ - { - "name": "R\u00e9ductions de valeur act\u00e9es", - "report_type": "Balance Sheet" - }, - { - "children": [ - { - "name": "Sur autres d\u00e9biteurs", - "report_type": "Balance Sheet" - }, - { - "name": "Sur entreprises li\u00e9es", - "report_type": "Balance Sheet" - }, - { - "name": "Sur entreprises avec lesquelles il existe un lien de participation", - "report_type": "Balance Sheet" - } - ], - "name": "Effets \u00e0 recevoir", - "report_type": "Balance Sheet" - }, - { - "name": "Cr\u00e9ances douteuses", - "report_type": "Balance Sheet" - }, - { - "children": [ - { - "name": "Cr\u00e9ances entreprises avec lesquelles il existe un lien de participation", - "report_type": "Balance Sheet" - }, - { - "name": "Cr\u00e9ances entreprises li\u00e9es", - "report_type": "Balance Sheet" - }, - { - "name": "Cr\u00e9ances autres d\u00e9biteurs", - "report_type": "Balance Sheet" - } - ], - "name": "Cr\u00e9ances en compte", - "report_type": "Balance Sheet" - }, - { - "name": "Cr\u00e9ances r\u00e9sultant de la cession d'immobilisations donn\u00e9es en leasing", - "report_type": "Balance Sheet" - } - ], - "name": "Autres cr\u00e9ances", - "report_type": "Balance Sheet" - } - ], - "name": "CREANCES A PLUS D'UN AN", - "report_type": "Balance Sheet" - } - ], - "name": "CLASSE 2. FRAIS D'ETABLISSEMENT. ACTIFS IMMOBILISES ET CREANCES A PLUS D'UN AN", - "report_type": "Balance Sheet" - }, - { - "children": [ - { - "children": [ - { - "account_type": "Cash", - "name": "Valeur d'acquisition", - "report_type": "Balance Sheet" - }, - { - "account_type": "Cash", - "name": "Montants non appel\u00e9s", - "report_type": "Balance Sheet" - }, - { - "account_type": "Cash", - "name": "R\u00e9ductions de valeur act\u00e9es", - "report_type": "Balance Sheet" - } - ], - "name": "ACTIONS ET PARTS" - }, - { - "account_type": "Cash", - "name": "ACTIONS PROPRES", - "report_type": "Balance Sheet" - }, - { - "children": [ - { - "account_type": "Cash", - "name": "D'un mois au plus", - "report_type": "Balance Sheet" - }, - { - "account_type": "Cash", - "name": "De plus d'un mois et \u00e0 un an au plus", - "report_type": "Balance Sheet" - }, - { - "account_type": "Cash", - "name": "De plus d'un an", - "report_type": "Balance Sheet" - }, - { - "account_type": "Cash", - "name": "R\u00e9ductions de valeur act\u00e9es", - "report_type": "Balance Sheet" - } - ], - "name": "DEPOTS A TERME" - }, - { - "children": [ - { - "account_type": "Cash", - "name": "R\u00e9ductions de valeur act\u00e9es", - "report_type": "Balance Sheet" - }, - { - "account_type": "Cash", - "name": "Valeur d'acquisition", - "report_type": "Balance Sheet" - } - ], - "name": "TITRES A REVENUS FIXES" - }, - { - "children": [ - { - "name": "Comptes ouverts aupr\u00e8s des divers \u00e9tablissements" - } - ], - "name": "ETABLISSEMENTS DE CREDIT." - }, - { - "children": [ - { - "account_type": "Cash", - "name": "Ch\u00e8ques \u00e0 encaisser", - "report_type": "Balance Sheet" - }, - { - "account_type": "Cash", - "name": "Coupons \u00e0 encaisser", - "report_type": "Balance Sheet" - } - ], - "name": "VALEURS ECHUES A L'ENCAISSEMENT" - }, - { - "children": [ - { - "account_type": "Cash", - "name": "Caisses - timbres", - "report_type": "Balance Sheet" - }, - { - "children": [ - { - "account_type": "Cash", - "name": "Caisse principale", - "report_type": "Balance Sheet" - } - ], - "name": "Caisses - esp\u00e8ces" - } - ], - "name": "CAISSES" - }, - { - "children": [ - { - "account_type": "Cash", - "name": "Compte courant", - "report_type": "Balance Sheet" - }, - { - "account_type": "Cash", - "name": "Ch\u00e8ques \u00e9mis", - "report_type": "Balance Sheet" - } - ], - "name": "OFFICE DES CHEQUES POSTAUX" - }, - { - "account_type": "Cash", - "name": "VIREMENTS INTERNES", - "report_type": "Balance Sheet" - } - ], - "name": "CLASSE 5. PLACEMENTS DE TRESORERIE ET DE VALEURS DISPONIBLES" - }, - { - "children": [ - { - "account_type": "Payable", - "name": "ACOMPTES RECUS SUR COMMANDES", - "report_type": "Balance Sheet" - }, - { - "children": [ - { - "account_type": "Payable", - "name": "Tanti\u00e8mes de l'exercice", - "report_type": "Balance Sheet" - }, - { - "account_type": "Payable", - "name": "Autres allocataires", - "report_type": "Balance Sheet" - }, - { - "account_type": "Payable", - "name": "Dividendes et tanti\u00e8mes d'exercices ant\u00e9rieurs", - "report_type": "Balance Sheet" - }, - { - "account_type": "Payable", - "name": "Dividendes de l'exercice", - "report_type": "Balance Sheet" - } - ], - "name": "DETTES DECOULANT DE L'AFFECTATION DES RESULTATS" - }, - { - "children": [ - { - "account_type": "Payable", - "name": "Acomptes re\u00e7us", - "report_type": "Balance Sheet" - }, - { - "account_type": "Payable", - "name": "Factures \u00e0 recevoir", - "report_type": "Balance Sheet" - }, - { - "children": [ - { - "children": [ - { - "account_type": "Payable", - "name": "Fournisseurs importation", - "report_type": "Balance Sheet" - }, - { - "account_type": "Payable", - "name": "Fournisseurs CEE", - "report_type": "Balance Sheet" - }, - { - "account_type": "Payable", - "name": "Fournisseurs belges", - "report_type": "Balance Sheet" - } - ], - "name": "Fournisseurs ordinaires" - }, - { - "children": [ - { - "account_type": "Payable", - "name": "Entreprises li\u00e9es", - "report_type": "Balance Sheet" - }, - { - "account_type": "Payable", - "name": "Entreprises avec lesquelles il existe un lien de participation", - "report_type": "Balance Sheet" - } - ], - "name": "Entreprises apparent\u00e9es" - } - ], - "name": "Effets \u00e0 payer" - }, - { - "children": [ - { - "children": [ - { - "account_type": "Payable", - "name": "Entreprises avec lesquelles il existe un lien de participation", - "report_type": "Balance Sheet" - }, - { - "account_type": "Payable", - "name": "Entreprises li\u00e9es", - "report_type": "Balance Sheet" - } - ], - "name": "Entreprises apparent\u00e9es" - }, - { - "children": [ - { - "account_type": "Payable", - "name": "Fournisseurs importation", - "report_type": "Balance Sheet" - }, - { - "account_type": "Payable", - "name": "Fournisseurs belges", - "report_type": "Balance Sheet" - }, - { - "account_type": "Payable", - "name": "Fournisseurs CEE", - "report_type": "Balance Sheet" - } - ], - "name": "Fournisseurs ordinaires" - }, - { - "account_type": "Payable", - "name": "Dettes envers les coparticipants", - "report_type": "Balance Sheet" - }, - { - "account_type": "Payable", - "name": "Fournisseurs - retenues de garanties", - "report_type": "Balance Sheet" - } - ], - "name": "Fournisseurs" - }, - { - "account_type": "Payable", - "name": "Compensations fournisseurs", - "report_type": "Balance Sheet" - } - ], - "name": "DETTES COMMERCIALES" - }, - { - "children": [ - { - "children": [ - { - "account_type": "Payable", - "name": "1er trimestre", - "report_type": "Balance Sheet" - }, - { - "account_type": "Payable", - "name": "Arri\u00e9r\u00e9s", - "report_type": "Balance Sheet" - }, - { - "account_type": "Payable", - "name": "3\u00e8me trimestre", - "report_type": "Balance Sheet" - }, - { - "account_type": "Payable", - "name": "2\u00e8me trimestre", - "report_type": "Balance Sheet" - }, - { - "account_type": "Payable", - "name": "4\u00e8me trimestre", - "report_type": "Balance Sheet" - } - ], - "name": "Office National de la S\u00e9curit\u00e9 Sociale" - }, - { - "children": [ - { - "account_type": "Payable", - "name": "Employ\u00e9s", - "report_type": "Balance Sheet" - }, - { - "account_type": "Payable", - "name": "Ouvriers", - "report_type": "Balance Sheet" - }, - { - "account_type": "Payable", - "name": "Administrateurs, g\u00e9rants et commissaires", - "report_type": "Balance Sheet" - }, - { - "account_type": "Payable", - "name": "Direction", - "report_type": "Balance Sheet" - } - ], - "name": "R\u00e9mun\u00e9rations" - }, - { - "children": [ - { - "account_type": "Payable", - "name": "Ouvriers", - "report_type": "Balance Sheet" - }, - { - "account_type": "Payable", - "name": "Employ\u00e9s", - "report_type": "Balance Sheet" - }, - { - "account_type": "Payable", - "name": "Direction", - "report_type": "Balance Sheet" - } - ], - "name": "P\u00e9cules de vacances" - }, - { - "children": [ - { - "account_type": "Payable", - "name": "\u00e0 4507 Autres imp\u00f4ts en Belgique", - "report_type": "Balance Sheet" - }, - { - "account_type": "Payable", - "name": "\u00e0 4504 Imp\u00f4ts sur le r\u00e9sultat", - "report_type": "Balance Sheet" - }, - { - "account_type": "Payable", - "name": "Imp\u00f4ts \u00e0 l'\u00e9tranger", - "report_type": "Balance Sheet" - } - ], - "name": "Dettes fiscales estim\u00e9es" - }, - { - "children": [ - { - "account_type": "Receivable", - "name": "T.V.A. \u00e0 payer - Import", - "report_type": "Balance Sheet" - }, - { - "account_type": "Receivable", - "name": "T.V.A. \u00e0 payer - Cocontractant", - "report_type": "Balance Sheet" - }, - { - "account_type": "Receivable", - "name": "T.V.A. \u00e0 payer - Intra-communautaire", - "report_type": "Balance Sheet" - }, - { - "account_type": "Payable", - "name": "T.V.A. \u00e0 payer", - "report_type": "Balance Sheet" - }, - { - "account_type": "Payable", - "name": "Taxe d'\u00e9galisation due", - "report_type": "Balance Sheet" - }, - { - "account_type": "Payable", - "name": "Compte courant administration T.V.A.", - "report_type": "Balance Sheet" - } - ], - "name": "T.V.A. \u00e0 payer" - }, - { - "children": [ - { - "account_type": "Payable", - "name": "Imp\u00f4ts et taxes \u00e0 l'\u00e9tranger", - "report_type": "Balance Sheet" - }, - { - "account_type": "Payable", - "name": "Autres imp\u00f4ts sur le r\u00e9sultat", - "report_type": "Balance Sheet" - }, - { - "children": [ - { - "account_type": "Payable", - "name": "Autres imp\u00f4ts et taxes \u00e0 payer", - "report_type": "Balance Sheet" - }, - { - "account_type": "Payable", - "name": "Imp\u00f4ts provinciaux \u00e0 payer", - "report_type": "Balance Sheet" - }, - { - "account_type": "Payable", - "name": "Imp\u00f4ts communaux \u00e0 payer", - "report_type": "Balance Sheet" - }, - { - "account_type": "Payable", - "name": "Pr\u00e9compte immobilier", - "report_type": "Balance Sheet" - } - ], - "name": "Autres imp\u00f4ts et taxes en Belgique" - } - ], - "name": "Imp\u00f4ts et taxes \u00e0 payer" - }, - { - "children": [ - { - "account_type": "Payable", - "name": "Autres pr\u00e9comptes retenus", - "report_type": "Balance Sheet" - }, - { - "account_type": "Payable", - "name": "Pr\u00e9compte professionnel retenu sur r\u00e9mun\u00e9rations", - "report_type": "Balance Sheet" - }, - { - "account_type": "Payable", - "name": "Pr\u00e9compte professionnel retenu sur tanti\u00e8mes", - "report_type": "Balance Sheet" - }, - { - "account_type": "Payable", - "name": "Pr\u00e9compte mobilier retenu sur dividendes attribu\u00e9s", - "report_type": "Balance Sheet" - }, - { - "account_type": "Payable", - "name": "Pr\u00e9compte mobilier retenu sur int\u00e9r\u00eats pay\u00e9s", - "report_type": "Balance Sheet" - } - ], - "name": "Pr\u00e9comptes retenus" - }, - { - "children": [ - { - "account_type": "Payable", - "name": "D\u00e9parts de personnel", - "report_type": "Balance Sheet" - }, - { - "account_type": "Payable", - "name": "Dettes et provisions sociales diverses", - "report_type": "Balance Sheet" - }, - { - "account_type": "Payable", - "name": "Caisse d'assurances sociales pour travailleurs ind\u00e9pendants", - "report_type": "Balance Sheet" - }, - { - "account_type": "Payable", - "name": "Oppositions sur r\u00e9mun\u00e9rations", - "report_type": "Balance Sheet" - }, - { - "children": [ - { - "account_type": "Payable", - "name": "Assurance groupe ", - "report_type": "Balance Sheet" - }, - { - "account_type": "Payable", - "name": "Assurances individuelles", - "report_type": "Balance Sheet" - }, - { - "account_type": "Payable", - "name": "Assurance loi", - "report_type": "Balance Sheet" - }, - { - "account_type": "Payable", - "name": "Assurance salaire garanti ", - "report_type": "Balance Sheet" - } - ], - "name": "Assurances relatives au personnel" - }, - { - "account_type": "Payable", - "name": "Provision pour gratifications de fin d'ann\u00e9e", - "report_type": "Balance Sheet" - } - ], - "name": "Autres dettes sociales" - } - ], - "name": "DETTES FISCALES, SALARIALES ET SOCIALES" - }, - { - "children": [ - { - "children": [ - { - "account_type": "Payable", - "name": "Non convertibles", - "report_type": "Balance Sheet" - }, - { - "account_type": "Payable", - "name": "Convertibles", - "report_type": "Balance Sheet" - } - ], - "name": "Emprunts obligataires non subordonn\u00e9s" - }, - { - "children": [ - { - "account_type": "Payable", - "name": "Convertibles", - "report_type": "Balance Sheet" - }, - { - "account_type": "Payable", - "name": "Non convertibles", - "report_type": "Balance Sheet" - } - ], - "name": "Emprunts subordonn\u00e9s" - }, - { - "children": [ - { - "account_type": "Payable", - "name": "Cr\u00e9dits d'acceptation", - "report_type": "Balance Sheet" - }, - { - "account_type": "Payable", - "name": "Promesses", - "report_type": "Balance Sheet" - }, - { - "account_type": "Payable", - "name": "Dettes en compte", - "report_type": "Balance Sheet" - } - ], - "name": "Etablissements de cr\u00e9dit" - }, - { - "children": [ - { - "account_type": "Payable", - "name": "Financement de biens immobiliers", - "report_type": "Balance Sheet" - }, - { - "account_type": "Payable", - "name": "Financement de biens mobiliers", - "report_type": "Balance Sheet" - } - ], - "name": "Dettes de location-financement et assimil\u00e9es" - }, - { - "children": [ - { - "account_type": "Payable", - "name": "Effets \u00e0 payer", - "report_type": "Balance Sheet" - }, - { - "account_type": "Payable", - "name": "Fournisseurs", - "report_type": "Balance Sheet" - } - ], - "name": "Dettes commerciales" - }, - { - "account_type": "Payable", - "name": "Autres emprunts", - "report_type": "Balance Sheet" - }, - { - "account_type": "Payable", - "name": "Cautionnements re\u00e7us en num\u00e9raires", - "report_type": "Balance Sheet" - }, - { - "children": [ - { - "account_type": "Payable", - "name": "Entreprises li\u00e9es", - "report_type": "Balance Sheet" - }, - { - "account_type": "Payable", - "name": "Administrateurs, g\u00e9rants, associ\u00e9s", - "report_type": "Balance Sheet" - }, - { - "account_type": "Payable", - "name": "Autres dettes", - "report_type": "Balance Sheet" - }, - { - "account_type": "Payable", - "name": "Entreprises avec lesquelles il existe un lien de participation", - "report_type": "Balance Sheet" - } - ], - "name": "Dettes diverses" - } - ], - "name": "DETTES A PLUS D'UN AN ECHEANT DANS L'ANNEE" - }, - { - "children": [ - { - "account_type": "Payable", - "name": "Etablissements de cr\u00e9dit. Cr\u00e9dits d'acceptation", - "report_type": "Balance Sheet" - }, - { - "account_type": "Payable", - "name": "Etablissements de cr\u00e9dit. Dettes en compte courant", - "report_type": "Balance Sheet" - }, - { - "account_type": "Payable", - "name": "Etablissements de cr\u00e9dit. Emprunts en compte \u00e0 terme fixe", - "report_type": "Balance Sheet" - }, - { - "account_type": "Payable", - "name": "Etablissements de cr\u00e9dit. Promesses", - "report_type": "Balance Sheet" - }, - { - "account_type": "Payable", - "name": "Autres emprunts", - "report_type": "Balance Sheet" - } - ], - "name": "DETTES FINANCIERES" - }, - { - "children": [ - { - "account_type": "Receivable", - "name": "R\u00e9ductions de valeur act\u00e9es", - "report_type": "Balance Sheet" - }, - { - "account_type": "Receivable", - "name": "Compensation clients", - "report_type": "Balance Sheet" - }, - { - "children": [ - { - "account_type": "Receivable", - "name": "Administrateurs et g\u00e9rants d'entreprise", - "report_type": "Balance Sheet" - }, - { - "account_type": "Receivable", - "name": "Entreprises li\u00e9es", - "report_type": "Balance Sheet" - }, - { - "account_type": "Receivable", - "name": "Autres entreprises avec lesquelles il existe un lien de participation", - "report_type": "Balance Sheet" - } - ], - "name": "Clients, cr\u00e9ances courantes, entreprises apparent\u00e9es, administrateurs et g\u00e9rants" - }, - { - "children": [ - { - "account_type": "Receivable", - "name": "Effets \u00e0 l'escompte", - "report_type": "Balance Sheet" - }, - { - "account_type": "Receivable", - "name": "Effets \u00e0 l'encaissement", - "report_type": "Balance Sheet" - }, - { - "account_type": "Receivable", - "name": "Effets \u00e0 recevoir", - "report_type": "Balance Sheet" - } - ], - "name": "Effets \u00e0 recevoir" - }, - { - "children": [ - { - "account_type": "Receivable", - "name": "Clients", - "report_type": "Balance Sheet" - }, - { - "account_type": "Receivable", - "name": "Cr\u00e9ances r\u00e9sultant de livraisons de biens", - "report_type": "Balance Sheet" - }, - { - "account_type": "Receivable", - "name": "Rabais, remises, ristournes \u00e0 accorder et autres notes de cr\u00e9dit \u00e0 \u00e9tablir", - "report_type": "Balance Sheet" - } - ], - "name": "Clients" - }, - { - "account_type": "Receivable", - "name": "Cr\u00e9ances douteuses", - "report_type": "Balance Sheet" - }, - { - "account_type": "Receivable", - "name": "Acomptes vers\u00e9s", - "report_type": "Balance Sheet" - }, - { - "account_type": "Receivable", - "name": "Clients : retenues sur garanties", - "report_type": "Balance Sheet" - }, - { - "account_type": "Receivable", - "name": "Produits \u00e0 recevoir", - "report_type": "Balance Sheet" - }, - { - "children": [ - { - "account_type": "Receivable", - "name": "Autres entreprises avec lesquelles il existe un lien de participation", - "report_type": "Balance Sheet" - }, - { - "account_type": "Receivable", - "name": "Entreprises li\u00e9es", - "report_type": "Balance Sheet" - }, - { - "account_type": "Receivable", - "name": "Administrateurs et g\u00e9rants de l'entreprise", - "report_type": "Balance Sheet" - } - ], - "name": "Effets \u00e0 recevoir sur entreprises apparent\u00e9es et administrateurs et g\u00e9rants" - } - ], - "name": "CREANCES COMMERCIALES" - }, - { - "children": [ - { - "children": [ - { - "account_type": "Receivable", - "name": "Actionnaires d\u00e9faillants", - "report_type": "Balance Sheet" - }, - { - "account_type": "Receivable", - "name": "Appels de fonds", - "report_type": "Balance Sheet" - } - ], - "name": "Capital appel\u00e9, non vers\u00e9" - }, - { - "children": [ - { - "account_type": "Receivable", - "name": "T.V.A D\u00e9ductible", - "report_type": "Balance Sheet" - }, - { - "account_type": "Receivable", - "name": "Compte courant administration T.V.A.", - "report_type": "Balance Sheet" - }, - { - "account_type": "Receivable", - "name": "Taxe d'\u00e9galisation due", - "report_type": "Balance Sheet" - } - ], - "name": "T.V.A. \u00e0 r\u00e9cup\u00e9rer" - }, - { - "children": [ - { - "account_type": "Receivable", - "name": "Compte courant des associ\u00e9s en S.P.R.L.", - "report_type": "Balance Sheet" - }, - { - "account_type": "Receivable", - "name": "Rabais, ristournes, remises \u00e0 obtenir et autres avoirs non encore re\u00e7us", - "report_type": "Balance Sheet" - }, - { - "account_type": "Receivable", - "name": "Compte courant des administrateurs et g\u00e9rants", - "report_type": "Balance Sheet" - }, - { - "account_type": "Receivable", - "name": "Avances et pr\u00eats au personnel", - "report_type": "Balance Sheet" - }, - { - "account_type": "Receivable", - "name": "Associ\u00e9s", - "report_type": "Balance Sheet" - }, - { - "children": [ - { - "account_type": "Receivable", - "name": "Autres cr\u00e9ances", - "report_type": "Balance Sheet" - }, - { - "account_type": "Receivable", - "name": "Subsides \u00e0 recevoir", - "report_type": "Balance Sheet" - } - ], - "name": "Etat et \u00e9tablissements publics" - }, - { - "account_type": "Receivable", - "name": "Emballages et mat\u00e9riel \u00e0 rendre", - "report_type": "Balance Sheet" - }, - { - "account_type": "Receivable", - "name": "Cr\u00e9ances sur soci\u00e9t\u00e9s apparent\u00e9es", - "report_type": "Balance Sheet" - } - ], - "name": "Cr\u00e9ances diverses" - }, - { - "children": [ - { - "account_type": "Receivable", - "name": "Imp\u00f4ts \u00e9trangers", - "report_type": "Balance Sheet" - }, - { - "account_type": "Receivable", - "name": "\u00e0 4127 Autres imp\u00f4ts belges", - "report_type": "Balance Sheet" - }, - { - "account_type": "Receivable", - "name": "\u00e0 4124 Imp\u00f4ts belges sur le r\u00e9sultat", - "report_type": "Balance Sheet" - } - ], - "name": "Imp\u00f4ts et versements fiscaux \u00e0 r\u00e9cup\u00e9rer" - }, - { - "account_type": "Receivable", - "name": "Produits \u00e0 recevoir", - "report_type": "Balance Sheet" - }, - { - "account_type": "Receivable", - "name": "Cr\u00e9ances douteuses", - "report_type": "Balance Sheet" - }, - { - "account_type": "Receivable", - "name": "Cautionnements vers\u00e9s en num\u00e9raires", - "report_type": "Balance Sheet" - }, - { - "account_type": "Receivable", - "name": "R\u00e9ductions de valeur act\u00e9es", - "report_type": "Balance Sheet" - } - ], - "name": "AUTRES CREANCES" - }, - { - "children": [ - { - "account_type": "Payable", - "name": "Acomptes re\u00e7us d'autres tiers \u00e0 moins d'un an", - "report_type": "Balance Sheet" - }, - { - "account_type": "Payable", - "name": "Participation du personnel \u00e0 payer", - "report_type": "Balance Sheet" - }, - { - "account_type": "Payable", - "name": "Actionnaires - capital \u00e0 rembourser", - "report_type": "Balance Sheet" - }, - { - "account_type": "Payable", - "name": "Obligations et coupons \u00e9chus", - "report_type": "Balance Sheet" - }, - { - "account_type": "Payable", - "name": "Emballages et mat\u00e9riel consign\u00e9s", - "report_type": "Balance Sheet" - }, - { - "account_type": "Payable", - "name": "Autres dettes diverses", - "report_type": "Balance Sheet" - }, - { - "account_type": "Payable", - "name": "Cautionnements re\u00e7us en num\u00e9raires", - "report_type": "Balance Sheet" - } - ], - "name": "DETTES DIVERSES" - }, - { - "children": [ - { - "account_type": "Payable", - "name": "Charges \u00e0 reporter", - "report_type": "Balance Sheet" - }, - { - "children": [ - { - "children": [ - { - "account_type": "Payable", - "name": "Autres produits d'exploitation", - "report_type": "Balance Sheet" - }, - { - "account_type": "Payable", - "name": "Commissions \u00e0 obtenir", - "report_type": "Balance Sheet" - }, - { - "account_type": "Payable", - "name": "Ristournes, rabais \u00e0 obtenir", - "report_type": "Balance Sheet" - } - ], - "name": "Produits d'exploitation" - }, - { - "children": [ - { - "account_type": "Payable", - "name": "Int\u00e9r\u00eats courus et non \u00e9chus sur pr\u00eats et d\u00e9bits", - "report_type": "Balance Sheet" - }, - { - "account_type": "Payable", - "name": "Autres produits financiers", - "report_type": "Balance Sheet" - } - ], - "name": "Produits financiers" - } - ], - "name": "Produits acquis" - }, - { - "account_type": "Payable", - "name": "Charges \u00e0 imputer", - "report_type": "Balance Sheet" - }, - { - "children": [ - { - "account_type": "Payable", - "name": "Produits d'exploitation \u00e0 reporter", - "report_type": "Balance Sheet" - }, - { - "account_type": "Payable", - "name": "Produits financiers \u00e0 reporter", - "report_type": "Balance Sheet" - } - ], - "name": "Produits \u00e0 reporter" - }, - { - "children": [ - { - "account_type": "Payable", - "name": "Compte d'attente", - "report_type": "Balance Sheet" - }, - { - "account_type": "Payable", - "name": "Compte de r\u00e9partition p\u00e9riodique des charges", - "report_type": "Balance Sheet" - }, - { - "account_type": "Payable", - "name": "Transferts d'exercice", - "report_type": "Balance Sheet" - } - ], - "name": "Comptes d'attente" - } - ], - "name": "COMPTES DE REGULARISATION ET COMPTES D'ATTENTE" - } - ], - "name": "CLASSE 4. CREANCES ET DETTES A UN AN AU PLUS" - }, - { - "children": [ - { - "children": [ - { - "name": "Reprises de provisions pour risques et charges exceptionnelles", - "report_type": "Profit and Loss" - }, - { - "children": [ - { - "name": "Sur immobilisations corporelles", - "report_type": "Profit and Loss" - }, - { - "name": "Sur immobilisations financi\u00e8res", - "report_type": "Profit and Loss" - }, - { - "name": "Sur immobilisations incorporelles", - "report_type": "Profit and Loss" - } - ], - "name": "Plus-values sur r\u00e9alisation d'actifs immobilis\u00e9s" - }, - { - "children": [ - { - "name": "Sur immobilisations corporelles", - "report_type": "Profit and Loss" - }, - { - "name": "Sur immobilisations incorporelles", - "report_type": "Profit and Loss" - } - ], - "name": "Reprises d'amortissements et de r\u00e9ductions de valeur" - }, - { - "name": "Reprises de r\u00e9ductions de valeur sur immobilisations financi\u00e8res", - "report_type": "Profit and Loss" - }, - { - "name": "Autres produits exceptionnels", - "report_type": "Profit and Loss" - } - ], - "name": "PRODUITS EXCEPTIONNELS" - }, - { - "children": [ - { - "name": "Escomptes obtenus", - "report_type": "Profit and Loss" - }, - { - "name": "Produits des autres cr\u00e9ances", - "report_type": "Profit and Loss" - }, - { - "name": "Ecarts de conversion des devises", - "report_type": "Profit and Loss" - }, - { - "name": "Subsides en capital et en int\u00e9r\u00eats", - "report_type": "Profit and Loss" - }, - { - "name": "Plus-values sur r\u00e9alisations d'actifs circulants", - "report_type": "Profit and Loss" - }, - { - "name": "Produits des actifs circulants", - "report_type": "Profit and Loss" - }, - { - "children": [ - { - "name": "Revenus des obligations", - "report_type": "Profit and Loss" - }, - { - "name": "Revenus des actions", - "report_type": "Profit and Loss" - }, - { - "name": "Revenus des cr\u00e9ances \u00e0 plus d'un an", - "report_type": "Profit and Loss" - } - ], - "name": "Produits des immobilisations financi\u00e8res" - 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"report_type": "Profit and Loss" - }, - { - "name": "Subsides d'exploitation et montants compensatoires", - "report_type": "Profit and Loss" - }, - { - "name": "Plus-values sur r\u00e9alisations de cr\u00e9ances commerciales", - "report_type": "Profit and Loss" - }, - { - "name": "Produits de services exploit\u00e9s dans l'int\u00e9r\u00eat du personnel", - "report_type": "Profit and Loss" - } - ], - "name": "AUTRES PRODUITS D'EXPLOITATION" - }, - { - "children": [ - { - "name": "Perte \u00e0 reporter", - "report_type": "Profit and Loss" - }, - { - "name": "Pr\u00e9l\u00e8vement sur les r\u00e9serves", - "report_type": "Profit and Loss" - }, - { - "name": "Intervention d'associ\u00e9s", - "report_type": "Profit and Loss" - }, - { - "name": "Pr\u00e9l\u00e8vement sur le capital et les primes d'\u00e9mission", - "report_type": "Profit and Loss" - }, - { - "name": "B\u00e9n\u00e9fice report\u00e9 de l'exercice pr\u00e9c\u00e9dent", - "report_type": "Profit and Loss" - } - ], - "name": "AFFECTATION AUX RESULTATS" - 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}, - { - "children": [ - { - "name": "Quote-part b\u00e9n\u00e9ficiaire des coparticipants", - "report_type": "Profit and Loss" - }, - { - "name": "Sous-traitants pour activit\u00e9s propres", - "report_type": "Profit and Loss" - }, - { - "name": "Sous-traitants d'associations momentan\u00e9es", - "report_type": "Profit and Loss" - } - ], - "name": "Sous-traitants" - }, - { - "children": [ - { - "name": "Charges locatives", - "report_type": "Profit and Loss" - }, - { - "name": "Loyers divers", - "report_type": "Profit and Loss" - } - ], - "name": "Loyers et charges locatives" - }, - { - "name": "Entretien et r\u00e9paration", - "report_type": "Profit and Loss" - }, - { - "name": "Personnel int\u00e9rimaire et personnes mises \u00e0 la disposition de l'entreprise", - "report_type": "Profit and Loss" - } - ], - "name": "SERVICES ET BIENS DIVERS" - }, - { - "children": [ - { - "name": "Moins-values sur r\u00e9alisations courantes d'immobilisations corporelles", - "report_type": "Profit and Loss" - 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}, - { - "name": "Suppl\u00e9ments d'imp\u00f4ts estim\u00e9s", - "report_type": "Profit and Loss" - } - ], - "name": "Imp\u00f4ts belges sur le r\u00e9sultat d'exercices ant\u00e9rieurs" - }, - { - "name": "Imp\u00f4ts \u00e9trangers sur le r\u00e9sultat de l'exercice", - "report_type": "Profit and Loss" - }, - { - "name": "Imp\u00f4ts \u00e9trangers sur le r\u00e9sultat d'exercices ant\u00e9rieurs", - "report_type": "Profit and Loss" - } - ], - "name": "IMPOTS SUR LE RESULTAT" - }, - { - "children": [ - { - "children": [ - { - "children": [ - { - "name": "Assurances loi, responsabilit\u00e9 civile, chemin du travail", - "report_type": "Profit and Loss" - }, - { - "name": "Assurances individuelles", - "report_type": "Profit and Loss" - }, - { - "name": "Assurance salaire garanti", - "report_type": "Profit and Loss" - } - ], - "name": "Assurances du personnel" - }, - { - "children": [ - { - "name": "Salaire hebdomadaire garanti", - "report_type": "Profit and Loss" - }, - { - "name": "Jours f\u00e9ri\u00e9s pay\u00e9s", - "report_type": "Profit and Loss" - }, - { - "name": "Allocations familiales compl\u00e9mentaires", - "report_type": "Profit and Loss" - } - ], - "name": "Charges sociales diverses" - }, - { - "children": [ - { - "name": "Divers", - "report_type": "Profit and Loss" - }, - { - "name": "Allocations familiales compl\u00e9mentaires pour non salari\u00e9s", - "report_type": "Profit and Loss" - }, - { - "name": "Lois sociales pour ind\u00e9pendants", - "report_type": "Profit and Loss" - } - ], - "name": "Charges sociales des administrateurs, g\u00e9rants et commissaires" - } - ], - "name": "Autres frais de personnel" - }, - { - "name": "Primes patronales pour assurances extral\u00e9gales", - "report_type": "Profit and Loss" - }, - { - "children": [ - { - "name": "Administrateurs ou g\u00e9rants", - "report_type": "Profit and Loss" - }, - { - "name": "Personnel de direction", - "report_type": "Profit and Loss" - }, - { - "name": "Ouvriers", - "report_type": "Profit and Loss" - }, - { - "name": "Employ\u00e9s", - "report_type": "Profit and Loss" - }, - { - "name": "Autres membres du personnel", - "report_type": "Profit and Loss" - } - ], - "name": "R\u00e9mun\u00e9rations et avantages sociaux directs" - }, - { - "children": [ - { - "name": "Utilisations et reprises", - "report_type": "Profit and Loss" - }, - { - "name": "Dotations", - "report_type": "Profit and Loss" - } - ], - "name": "Provision pour p\u00e9cule de vacances" - }, - { - "children": [ - { - "name": "Administrateurs et g\u00e9rants", - "report_type": "Profit and Loss" - }, - { - "name": "Personnel", - "report_type": "Profit and Loss" - } - ], - "name": "Pensions de retraite et de survie" - }, - { - "children": [ - { - "name": "Sur salaires", - "report_type": "Profit and Loss" - }, - { - "name": "Sur appointements et commissions", - "report_type": "Profit and Loss" - } - ], - "name": "Cotisations patronales d'assurances sociales" - } - ], - "name": "REMUNERATIONS, CHARGES SOCIALES ET PENSIONS" - }, - { - "name": "TRANSFERTS AUX RESERVES IMMUNISEES", - "report_type": "Profit and Loss" - }, - { - "children": [ - { - "name": "Autres allocataires", - "report_type": "Profit and Loss" - }, - { - "name": "R\u00e9mun\u00e9ration du capital", - "report_type": "Profit and Loss" - }, - { - "name": "Administrateurs ou g\u00e9rants", - "report_type": "Profit and Loss" - }, - { - "name": "Perte report\u00e9e de l'exercice pr\u00e9c\u00e9dent", - "report_type": "Profit and Loss" - }, - { - "name": "Dotation aux autres r\u00e9serves", - "report_type": "Profit and Loss" - }, - { - "name": "B\u00e9n\u00e9fice \u00e0 reporter", - "report_type": "Profit and Loss" - }, - { - "name": "Dotation \u00e0 la r\u00e9serve l\u00e9gale", - "report_type": "Profit and Loss" - } - ], - "name": "AFFECTATION DES RESULTATS" - }, - { - "children": [ - { - "children": [ - { - "name": "Utilisations et reprises", - "report_type": "Profit and Loss" - }, - { - "name": "Dotations", - "report_type": "Profit and Loss" - } - ], - "name": "Provisions pour grosses r\u00e9parations et gros entretiens" - }, - { - "children": [ - { - "name": "Utilisations et reprises", - "report_type": "Profit and Loss" - }, - { - "name": "Dotations ", - "report_type": "Profit and Loss" - } - ], - "name": "Provisions pour autres risques et charges" - }, - { - "children": [ - { - "name": "Dotations aux r\u00e9ductions de valeur sur immobilisations corporelles", - "report_type": "Profit and Loss" - }, - { - "name": "Dotations aux r\u00e9ductions de valeur sur immobilisations incorporelles", - "report_type": "Profit and Loss" - }, - { - "name": "Dotations aux amortissements sur immobilisations incorporelles", - "report_type": "Profit and Loss" - }, - { - "name": "Dotations aux amortissements sur frais d'\u00e9tablissement", - "report_type": "Profit and Loss" - }, - { - "name": "Dotations aux amortissements sur immobilisations corporelles", - "report_type": "Profit and Loss" - } - ], - "name": "Dotations aux amortissements et aux r\u00e9ductions de valeur sur immobilisations" - }, - { - "children": [ - { - "name": "Dotations", - "report_type": "Profit and Loss" - }, - { - "name": "Reprises", - "report_type": "Profit and Loss" - } - ], - "name": "R\u00e9ductions de valeur sur stocks" - }, - { - "children": [ - { - "name": "Dotations", - "report_type": "Profit and Loss" - }, - { - "name": "Reprises", - "report_type": "Profit and Loss" - } - ], - "name": "R\u00e9ductions de valeur sur commandes en cours d'ex\u00e9cution" - }, - { - "children": [ - { - "name": "Reprises", - "report_type": "Profit and Loss" - }, - { - "name": "Dotations", - "report_type": "Profit and Loss" - } - ], - "name": "R\u00e9ductions de valeur sur cr\u00e9ances commerciales \u00e0 plus d'un an" - }, - { - "children": [ - { - "name": "Reprises", - "report_type": "Profit and Loss" - }, - { - "name": "Dotations", - "report_type": "Profit and Loss" - } - ], - "name": "R\u00e9ductions de valeur sur cr\u00e9ances commerciales \u00e0 un an au plus" - }, - { - "children": [ - { - "name": "Dotations", - "report_type": "Profit and Loss" - }, - { - "name": "Utilisations et reprises", - "report_type": "Profit and Loss" - } - ], - "name": "Provisions pour pensions et obligations similaires" - } - ], - "name": "AMORTISSEMENTS, REDUCTIONS DE VALEUR ET PROVISIONS POUR RISQUES ET CHARGES" - } - ], - "name": "CLASSE 6. - CHARGES" - } - ], - "name": "PLAN COMPTABLE MINIMUM NORMALISE" - } -} \ No newline at end of file diff --git a/erpnext/accounts/doctype/chart_of_accounts/charts/bo_bo_chart_template.json b/erpnext/accounts/doctype/chart_of_accounts/charts/bo_bo_chart_template.json deleted file mode 100644 index 513ac70f8e..0000000000 --- a/erpnext/accounts/doctype/chart_of_accounts/charts/bo_bo_chart_template.json +++ /dev/null @@ -1,657 +0,0 @@ -{ - "name": "Bolivia - Plan de Cuentas", - "root": { - "children": [ - { - "children": [ - { - "children": [ - { - "name": "Acreedor por Garant\u00edas Otorgadas" - }, - { - "name": "Acreedor por Documentos Descontados" - }, - { - "name": "Comitente por Mercaderias Recibidas en Consignaci\u00f3n" - } - ], - "name": "CUENTAS DE ORDEN ACREEDORAS" - }, - { - "children": [ - { - "name": "Documentos Endosados" - }, - { - "name": "Documentos Descontados" - }, - { - "name": "Garantias Otorgadas" - }, - { - "name": "Dep\u00f3sito de Valores Recibos en Garant\u00eda" - }, - { - "name": "Mercaderias Recibidas en Consignaci\u00f3n" - } - ], - "name": "CUENTAS DE ORDEN DEUDORAS" - } - ], - "name": "Cuentas de Orden" - }, - { - "children": [ - { - "children": [ - { - "children": [ - { - "name": "Recupero de Rezagos", - "report_type": "Profit and Loss" - }, - { - "name": "Ganancia Venta de Bienes de Uso", - "report_type": "Profit and Loss" - }, - { - "name": "Recupero de Deudores Incobrables", - "report_type": "Profit and Loss" - }, - { - "name": "Ganancia Venta Inversiones Permanentes", - "report_type": "Profit and Loss" - }, - { - "name": "Donaciones obtenidas, ganandas, percibidas", - "report_type": "Profit and Loss" - } - ], - "name": "Resultados Positivos Extraordinarios" - }, - { - "children": [ - { - "name": "Comisiones gananados, obtenidos, percibidos", - "report_type": "Profit and Loss" - }, - { - "name": "Descuentos gananados, obtenidos, percibidos", - "report_type": "Profit and Loss" - }, - { - "name": "Renta de T\u00edtulos P\u00fablicos", - "report_type": "Profit and Loss" - }, - { - "name": "Honorarios gananados, obtenidos, percibidos", - "report_type": "Profit and Loss" - }, - { - "children": [ - { - "name": "Ventas - Categoria de productos 01", - "report_type": "Profit and Loss" - } - ], - "name": "Ventas" - }, - { - "name": "Intereses gananados, obtenidos, percibidos", - "report_type": "Profit and Loss" - }, - { - "name": "Alquileres gananados, obtenidos, percibidos", - "report_type": "Profit and Loss" - }, - { - "name": "Ganancia Venta de Acciones", - "report_type": "Profit and Loss" - } - ], - "name": "Resultados Positivos Ordinarios" - } - ], - "name": "RESULTADOS POSITIVOS" - }, - { - "children": [ - { - "children": [ - { - "name": "Gastos de Publicidad y Propaganda", - "report_type": "Profit and Loss" - }, - { - "name": "Gastos en Servicios P\u00fablicos" - }, - { - "children": [ - { - "name": "Costo de Mercader\u00edas Vendidas - Categoria de productos 01", - "report_type": "Profit and Loss" - } - ], - "name": "Costo de Mercader\u00edas Vendidas" - }, - { - "name": "Gastos en Amortizaci\u00f3n", - "report_type": "Profit and Loss" - }, - { - "name": "Gastos en Cargas Sociales", - "report_type": "Profit and Loss" - }, - { - "name": "Gastos en Sueldos y Jormales", - "report_type": "Profit and Loss" - }, - { - "name": "Gastos Bancarios" - }, - { - "name": "Gastos en Impuestos" - }, - { - "name": "Gastos en Depreciaci\u00f3n de Bienes de Uso", - "report_type": "Profit and Loss" - } - ], - "name": "Resultados Negativos Ordinarios" - }, - { - "children": [ - { - "name": "Gastos en Siniestros", - "report_type": "Profit and Loss" - }, - { - "name": "Donaciones Cedidas, Otorgadas", - "report_type": "Profit and Loss" - }, - { - "name": "P\u00e9rdida Venta Bienes de Uso", - "report_type": "Profit and Loss" - } - ], - "name": "Resultados Negativos Extraordinarios" - } - ], - "name": "RESULTADOS NEGATIVOS" - } - ], - "name": "Cuentas de Resultado" - }, - { - "children": [ - { - "children": [ - { - "children": [ - { - "name": "Ajustes al Patrimonio / Revaluo T\u00e9cnico de Bienes de Uso", - "report_type": "Balance Sheet" - } - ], - "name": "Ajustes al Patrimonio" - }, - { - "children": [ - { - "name": "Aportes No Capitalizados / Aportes Irrevocables Futura Suscripci\u00f3n de Acciones", - "report_type": "Balance Sheet" - }, - { - "name": "Aportes No Capitalizados / Primas de Emsi\u00f3n", - "report_type": "Balance Sheet" - } - ], - "name": "Aportes No Capitalizados" - }, - { - "children": [ - { - "name": "Capital social / Dividendos a Distribuir en Acciones", - "report_type": "Balance Sheet" - }, - { - "name": "Capital social / Acciones en Circulaci\u00f3n", - "report_type": "Balance Sheet" - }, - { - "name": "Capital social / Capital Suscripto", - "report_type": "Balance Sheet" - }, - { - "name": "Capital social / (-) Descuento de Emisi\u00f3n de Acciones", - "report_type": "Balance Sheet" - } - ], - "name": "Capital Social" - }, - { - "children": [ - { - "name": "Resultados Acumulados", - "report_type": "Balance Sheet" - }, - { - "name": "Resultado del Ejercicio", - "report_type": "Balance Sheet" - }, - { - "name": "Ganancias y P\u00e9rdidas del Ejercicio", - "report_type": "Balance Sheet" - }, - { - "name": "Resultados Acumulados del Ejercicio Anterior", - "report_type": "Balance Sheet" - } - ], - "name": "Resultados No Asignados" - }, - { - "children": [ - { - "name": "Reserva para Renovaci\u00f3n de Bienes de Uso", - "report_type": "Balance Sheet" - }, - { - "name": "Reserva Estatutaria", - "report_type": "Balance Sheet" - }, - { - "name": "Reserva Facultativa", - "report_type": "Balance Sheet" - }, - { - "name": "Reserva Legal", - "report_type": "Balance Sheet" - } - ], - "name": "Ganancias Reservadas" - } - ], - "name": "PATRIMONIO NETO" - }, - { - "children": [ - { - "children": [ - { - "name": "Deudas Sociales / Retenciones a Depositar", - "report_type": "Balance Sheet" - }, - { - "name": "Deudas Sociales / Sueldos a Pagar", - "report_type": "Balance Sheet" - }, - { - "name": "Deudas Sociales / Provisi\u00f3n para Sueldo Anual Complementario", - "report_type": "Balance Sheet" - }, - { - "name": "Deudas Sociales / Cargas Sociales a Pagar", - "report_type": "Balance Sheet" - } - ], - "name": "Deudas Sociales" - }, - { - "children": [ - { - "name": "Otras Deudas / Acreedores Varios", - "report_type": "Balance Sheet" - }, - { - "name": "Otras Deudas / Honorarios Directores y S\u00edndicos a Pagar", - "report_type": "Balance Sheet" - }, - { - "name": "Otras Deudas / Dividendos a Pagar", - "report_type": "Balance Sheet" - }, - { - "name": "Otras Deudas / Cobros por Adelantado", - "report_type": "Balance Sheet" - } - ], - "name": "Otras Deudas" - }, - { - "children": [ - { - "name": "Previsiones / Previsi\u00f3n para Garant\u00edas por Service", - "report_type": "Balance Sheet" - }, - { - "name": "Previsiones / Previsi\u00f3n para juicios Pendientes", - "report_type": "Balance Sheet" - }, - { - "name": "Previsiones / Previsi\u00f3n Indemnizaci\u00f3n por Despidos", - "report_type": "Balance Sheet" - } - ], - "name": "Previsiones" - }, - { - "children": [ - { - "name": "Deudas Comerciales / Anticipos de Clientes", - "report_type": "Balance Sheet" - }, - { - "name": "Deudas Comerciales / (-) Intereses a Devengar por Compras al Cr\u00e9dito", - "report_type": "Balance Sheet" - }, - { - "name": "Deudas Comerciales / Proveedores", - "report_type": "Balance Sheet" - } - ], - "name": "Deudas Comerciales" - }, - { - "children": [ - { - "name": "Deudas Bancarias y Financieras / Letras de Cambio Emitidos", - "report_type": "Balance Sheet" - }, - { - "name": "Deudas Bancarias y Financieras / Intereses a Pagar", - "report_type": "Balance Sheet" - }, - { - "name": "Deudas Bancarias y Financieras / Obligaciones a Pagar", - "report_type": "Balance Sheet" - }, - { - "name": "Deudas Bancarias y Financieras / Prestamos", - "report_type": "Balance Sheet" - }, - { - "name": "Deudas Bancarias y Financieras / Adelantos en Cuenta Corriente", - "report_type": "Balance Sheet" - } - ], - "name": "Deudas Bancarias y Financieras" - }, - { - "children": [ - { - "name": "Deudas Fiscales / IVA a Pagar", - "report_type": "Balance Sheet" - }, - { - "name": "Deudas Fiscales / Impuesto a las Transacciones IT a Pagar", - "report_type": "Balance Sheet" - }, - { - "name": "Deudas Fiscales / Impuesto a las Utilidades de Empresas IUE a Pagar", - "report_type": "Balance Sheet" - } - ], - "name": "Deudas Fiscales" - } - ], - "name": "PASIVO" - }, - { - "children": [ - { - "children": [ - { - "name": "Caja y bancos - Valores a Depositar ", - "report_type": "Balance Sheet" - }, - { - "children": [ - { - "name": "Caja y Bancos.../ BCO. CTA CTE BOB", - "report_type": "Balance Sheet" - } - ], - "name": "Caja y Bancos - Cuentas Corrientes" - }, - { - "name": "Caja y bancos - Recaudaciones a Depositar ", - "report_type": "Balance Sheet" - }, - { - "children": [ - { - "name": "Caja y bancos - Caja / efectivo en BOB", - "report_type": "Balance Sheet" - } - ], - "name": "Caja y Bancos - Caja" - }, - { - "children": [ - { - "name": "Caja y ...- Fondos fijos / caja chica 01 BOB", - "report_type": "Balance Sheet" - } - ], - "name": "Caja y Bancos - Fondos fijos" - }, - { - "children": [ - { - "name": "Caja y bancos - Caja / efectivo USD", - "report_type": "Balance Sheet" - } - ], - "name": "Caja y Bancos - Moneda Extranjera" - } - ], - "name": "Caja y Bancos" - }, - { - "children": [ - { - "name": "Otros Cr\u00e9ditos / Anticipo de Impuestos", - "report_type": "Balance Sheet" - }, - { - "name": "Otros Cr\u00e9ditos / Anticipos a Proveedores", - "report_type": "Balance Sheet" - }, - { - "name": "Otros Cr\u00e9ditos / Pr\u00e9stamos otorgados", - "report_type": "Balance Sheet" - }, - { - "name": "Otros Cr\u00e9ditos / Accionistas", - "report_type": "Balance Sheet" - }, - { - "name": "Otros Cr\u00e9ditos / Intereses Pagados por Adelantado", - "report_type": "Balance Sheet" - }, - { - "name": "Otros Cr\u00e9ditos / Alquileres Pagados por Adelantado", - "report_type": "Balance Sheet" - }, - { - "name": "Otros Cr\u00e9ditos / Anticipo al Personal", - "report_type": "Balance Sheet" - }, - { - "name": "Otros Cr\u00e9ditos / (-) Intereses (+) a Devengar", - "report_type": "Balance Sheet" - }, - { - "name": "Otros Cr\u00e9ditos / (-) Previsi\u00f3n para Descuentos", - "report_type": "Balance Sheet" - } - ], - "name": "Otros Cr\u00e9ditos" - }, - { - "children": [ - { - "name": "Cr\u00e9ditos fiscal IVA / Deudores por Ventas", - "report_type": "Balance Sheet" - }, - { - "name": "Cr\u00e9ditos fiscal IVA / Deudores Morosos", - "report_type": "Balance Sheet" - }, - { - "name": "Cr\u00e9ditos fiscal IVA / Deudores en Gesti\u00f3n Judicial", - "report_type": "Balance Sheet" - }, - { - "name": "Cr\u00e9ditos fiscal IVA / Deudores Varios", - "report_type": "Balance Sheet" - }, - { - "name": "Cr\u00e9ditos fiscal IVA / (-) Previsi\u00f3n para Ds. Incobrables", - "report_type": "Balance Sheet" - } - ], - "name": "Cr\u00e9ditos fiscal IVA" - }, - { - "children": [ - { - "children": [ - { - "name": "Bienes de Cambio - Existencia de Mercader\u00edas / Categoria de productos 01", - "report_type": "Balance Sheet" - } - ], - "name": "Bienes de Cambio - Mercader\u00edas" - }, - { - "name": "Materias primas", - "report_type": "Balance Sheet" - }, - { - "name": "Bienes de Cambio - Mercader\u00edas en Tr\u00e1nsito", - "report_type": "Balance Sheet" - }, - { - "name": "Productos Elaborados", - "report_type": "Balance Sheet" - }, - { - "name": "Productos en Curso de Elaboraci\u00f3n", - "report_type": "Balance Sheet" - }, - { - "name": "(-) Desvalorizaci\u00f3n de Existencias", - "report_type": "Balance Sheet" - }, - { - "name": "Materiales Varios ", - "report_type": "Balance Sheet" - } - ], - "name": "Bienes de Cambio o Realizables" - }, - { - "children": [ - { - "name": "Inversiones / (-) Previsi\u00f3n para Devalorizaci\u00f3n de Acciones", - 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{ - "name": "Bienes de Uso / Veh\u00edculos", - "report_type": "Balance Sheet" - }, - { - "name": "Bienes de Uso / (-) Depreciaci\u00f3n Acumulada Bienes de Uso", - "report_type": "Balance Sheet" - }, - { - "name": "Bienes de Uso / Equipos", - "report_type": "Balance Sheet" - } - ], - "name": "Bienes de Uso" - } - ], - "name": "ACTIVO" - } - ], - "name": "Cuentas Patrimoniales" - }, - { - "children": [ - { - "children": [ - { - "name": "Compras - Categoria de productos 01" - } - ], - "name": "Compras" - }, - { - "name": "Costos de Producci\u00f3n", - "report_type": "Profit and Loss" - }, - { - "name": "Gastos de Administraci\u00f3n", - "report_type": "Profit and Loss" - }, - { - "name": "Gastos de Comercializaci\u00f3n", - "report_type": "Profit and Loss" - } - ], - "name": "Cuentas de Movimiento" - } - ], - "name": "Bolivia" - } -} \ No newline at end of file diff --git a/erpnext/accounts/doctype/chart_of_accounts/charts/br_l10n_br_account_chart_template.json b/erpnext/accounts/doctype/chart_of_accounts/charts/br_l10n_br_account_chart_template.json deleted file mode 100644 index 0f7591362a..0000000000 --- a/erpnext/accounts/doctype/chart_of_accounts/charts/br_l10n_br_account_chart_template.json +++ /dev/null @@ -1,2409 +0,0 @@ -{ - 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"name": "(-) Amortiza\u00e7\u00e3o do Intang\u00edvel", - "report_type": "Balance Sheet" - }, - { - "name": "(-) Outras Contas Redutoras do Intang\u00edvel", - "report_type": "Balance Sheet" - }, - { - "name": "Outras", - "report_type": "Balance Sheet" - }, - { - "name": "Software ou Programas de Computador", - "report_type": "Balance Sheet" - } - ], - "name": "INTANG\u00cdVEL", - "report_type": "Balance Sheet" - }, - { - "children": [ - { - "name": "Outras Contas", - "report_type": "Balance Sheet" - }, - { - "name": "(-) Provis\u00f5es para Cr\u00e9ditos de Liquida\u00e7\u00e3o Duvidosa", - "report_type": "Balance Sheet" - }, - { - "name": "Cr\u00e9ditos com Pessoas Ligadas (F\u00edsicas/Jur\u00eddicas)", - "report_type": "Balance Sheet" - }, - { - "name": "Cr\u00e9ditos por Contribui\u00e7\u00f5es e Doa\u00e7\u00f5es", - "report_type": "Balance Sheet" - }, - { - "name": "Valores Mobili\u00e1rios", - "report_type": "Balance Sheet" - }, - { - "name": "(-) Outras Contas Retificadoras", - 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{ - "children": [ - { - "children": [ - { - "name": "(-) Contribui\u00e7\u00e3o Social sobre o Lucro L\u00edquido" - }, - { - "name": "(-) Provis\u00e3o para Imposto de Renda - Pessoa Jur\u00eddica" - } - ], - "name": "PROVIS\u00c3O PARA CSLL E IRPJ" - } - ], - "name": "PROVIS\u00c3O PARA CSLL E IRPJ" - } - ], - "name": "PROVIS\u00c3O PARA CSLL E IRPJ" - } - ], - "name": "PROVIS\u00c3O PARA CSLL E IRPJ (ATIVIDADES EM GERAL)" - }, - { - "children": [ - { - "children": [ - { - "children": [ - { - "children": [ - { - "name": "(-) Outras" - }, - { - "name": "(-) Participa\u00e7\u00f5es de Deb\u00eantures" - }, - { - "name": "(-) Participa\u00e7\u00f5es de Administradores e Partes Benefici\u00e1rias" - } - ], - "name": "OUTRAS PARTICIPA\u00c7\u00d5ES" - }, - { - "children": [ - { - "name": "(-) Contribui\u00e7\u00f5es para Assist\u00eancia ou Previd\u00eancia de Empregados" - }, - { - "name": "(-) Outras Participa\u00e7\u00f5es de Empregados" - }, - { - "name": "(-) Participa\u00e7\u00f5es de Empregados" - 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}, - { - "name": "Encargos Sociais \u2013 FGTS" - }, - { - "name": "Arrendamento Mercantil" - }, - { - "name": "Encargos Sociais - Previd\u00eancia Social" - }, - { - "name": "Demais Provis\u00f5es" - }, - { - "name": "Demais Impostos, Taxas e Contribui\u00e7\u00f5es, exceto IR e CSLL" - }, - { - "name": "Alugu\u00e9is" - }, - { - "name": "Bens de Natureza Permanente Deduzidos como Despesa" - } - ], - "name": "DESPESAS OPERACIONAIS DA ATIVIDADE RURAL" - } - ], - "name": "DESPESAS OPERACIONAIS" - }, - { - "children": [ - { - "children": [ - { - "name": "AJUSTES DE ESTOQUES DECORRENTES DE ARBITRAMENTO" - }, - { - "name": "Custo dos Produtos Vendidos da Atividade Rural" - } - ], - "name": "CUSTO DOS PRODUTOS DA ATIVIDADE RURAL VENDIDOS" - } - ], - "name": "CUSTO DOS BENS E SERVI\u00c7OS VENDIDOS" - } - ], - "name": "RESULTADO OPERACIONAL DA ATIVIDADE RURAL" - } - ], - "name": "RESULTADO ANTES DO IRPJ E DA CSLL - ATIVIDADE RURAL" - }, - { - "children": [ - { - "children": [ - { - "children": [ - { - "children": [ - { - "name": "(-) Contribui\u00e7\u00e3o Social sobre o Lucro L\u00edquido" - }, - { - "name": "(-) Provis\u00e3o para Imposto de Renda - Pessoa Jur\u00eddica" - } - ], - "name": "PROVIS\u00c3O PARA CSLL E IRPJ" - } - ], - "name": "PROVIS\u00c3O PARA CSLL E IRPJ" - } - ], - "name": "PROVIS\u00c3O PARA CSLL E IRPJ" - } - ], - "name": "PROVIS\u00c3O PARA CSLL E IRPJ (ATIVIDADE RURAL)" - } - ], - "name": "RESULTADO L\u00cdQUIDO DO PER\u00cdODO" - }, - { - "children": [ - { - "children": [ - { - "children": [ - { - "name": "(-) Contas Retificadoras" - }, - { - "name": "Provis\u00e3o para a Contribui\u00e7\u00e3o Social sobre o Lucro L\u00edquido" - }, - { - "name": "IPI a Recolher" - }, - { - "name": "ICMS e Contribui\u00e7\u00f5es a Recolher" - }, - { - "name": "Tributos Municipais a Recolher" - }, - { - "name": "Outras Contas" - }, - { - "name": "Provis\u00f5es de Natureza Fiscal" - }, - { - "name": "Provis\u00f5es de Natureza C\u00edvel" - }, - { - "name": "Sal\u00e1rios a Pagar" - }, - { - "name": "D\u00e9bitos Fiscais IRPJ \u2013 Diferen\u00e7as Tempor\u00e1rias" - }, - { - "name": "D\u00e9bitos Fiscais CSLL \u2013 Diferen\u00e7as Tempor\u00e1rias" - }, - { - "name": "Doa\u00e7\u00f5es e Subven\u00e7\u00f5es para Investimentos" - }, - { - "name": "Arrendamento Mercantil (Financeiro) a Curto Prazo - Exterior" - }, - { - "name": "PIS e COFINS a Recolher" - }, - { - "account_type": "Payable", - "name": "Fornecedores", - "report_type": "Balance Sheet" - }, - { - "name": "Adiantamentos de Clientes" - }, - { - "name": "Dividendos Propostos ou Lucros Creditados" - }, - { - "name": "Financiamentos a Curto Prazo - Exterior" - }, - { - "name": "Financiamentos a Curto Prazo - Sistema Financeiro Nacional" - }, - { - "name": "Financiamentos a Curto Prazo - Outros" - }, - { - "name": "Arrendamento Mercantil (Financeiro) a Curto Prazo - Sistema Financeiro Nacional" - }, - { - "name": "Provis\u00e3o para o Imposto de Renda" - }, - { - "name": "FGTS a Recolher" - }, - { - "name": "Outros tributos a recolher" - }, - { - "name": "Provis\u00f5es de Natureza Trabalhista" - }, - { - "name": "Contribui\u00e7\u00f5es Previdenci\u00e1rias a Recolher" - } - ], - "name": "OBRIGA\u00c7\u00d5ES DE CURTO PRAZO" - } - ], - "name": "CIRCULANTE" - }, - { - "children": [ - { - "children": [ - { - "name": "(-) Contas Retificadoras" - }, - { - "name": "Outras Provis\u00f5es de Natureza C\u00edvel" - }, - { - "name": "D\u00e9bitos Fiscais IRPJ - Diferen\u00e7as Tempor\u00e1rias" - }, - { - "name": "Cr\u00e9ditos de Pessoas Ligadas (F\u00edsicas/Jur\u00eddicas)" - }, - { - "account_type": "Payable", - "name": "Fornecedores", - "report_type": "Balance Sheet" - }, - { - "name": "Doa\u00e7\u00f5es e Subven\u00e7\u00f5es para Investimentos" - }, - { - "name": "Outras Contas" - }, - { - "name": "Outras Provis\u00f5es de Natureza Fiscal" - }, - { - "name": "Provis\u00e3o para o Imposto de Renda sobre Lucros Diferidos" - }, - { - "name": "Arrendamento Mercantil (Financeiro) a Longo Prazo \u2013 Exterior" - }, - { - "name": "Financiamentos a Longo Prazo \u2013 Exterior" - }, - { - "name": "Financiamentos a Longo Prazo \u2013 Brasil - Outros" - }, - { - "name": "Arrendamento Mercantil (Financeiro) a Longo Prazo - Sistema Financeiro Nacional" - }, - { - "name": "Financiamentos a Longo Prazo - Sistema Financeiro Nacional" - }, - { - "name": "Outras Provis\u00f5es de Natureza Trabalhista" - }, - { - "name": "D\u00e9bitos Fiscais CSLL - Diferen\u00e7as Tempor\u00e1rias" - }, - { - "name": "Empr\u00e9stimos de S\u00f3cios/Acionistas N\u00e3o Administradores" - } - ], - "name": "OBRIGA\u00c7\u00d5ES A LONGO PRAZO" - }, - { - "children": [ - { - "name": "(-) Custos Correspondentes \u00e0s Receitas Diferidas" - }, - { - "name": "Receitas Diferidas" - } - ], - "name": "RECEITAS DIFERIDAS" - } - ], - "name": "N\u00c3O-CIRCULANTE" - }, - { - "children": [ - { - "children": [ - { - "name": "Outras Reservas" - }, - { - "name": "Reservas de Reavalia\u00e7\u00e3o" - }, - { - "name": "Reserva para Aumento de Capital (Lei no 9.249/1995, art. 9o, \u00a7 9o)" - }, - { - "name": "Reservas de Lucros - Pr\u00eamio na Emiss\u00e3o de Deb\u00eantures" - }, - { - "name": "Reservas de Lucros - Doa\u00e7\u00f5es e Subven\u00e7\u00f5es para Investimentos" - }, - { - "name": "Reservas de Lucros" - }, - { - "name": "Reservas de Capital" - } - ], - "name": "RESERVAS" - }, - { - "children": [ - { - "name": "Ajustes \u00e0s Normas Internacionais de Contabilidade" - }, - { - "name": "(-) Ajustes \u00e0s Normas Internacionais de Contabilidade" - } - ], - "name": "AJUSTES DE AVALIA\u00c7\u00c3O PATRIMONIAL" - }, - { - "children": [ - { - "name": "Outras" - }, - { - "name": "Lucros Acumulados e/ou Saldo \u00e0 Disposi\u00e7\u00e3o da Assembl\u00e9ia" - }, - { - "name": "(-) Preju\u00edzos Acumulados" - }, - { - "name": "(-) A\u00e7\u00f5es em Tesouraria" - } - ], - "name": "OUTRAS CONTAS" - }, - { - "children": [ - { - "name": "(-) Capital a Integralizar de Domiciliados e Residentes no Pa\u00eds" - }, - { - "name": "(-) Capital a Integralizar de Domiciliados e Residentes no Exterior" - }, - { - "name": "Capital Subscrito de Domiciliados e Residentes no Exterior" - }, - { - "name": "Capital Subscrito de Domiciliados e Residentes no Pa\u00eds" - } - ], - "name": "CAPITAL REALIZADO" - } - ], - "name": "PATRIM\u00d4NIO L\u00cdQUIDO" - }, - { - "children": [ - { - "children": [ - { - "name": "Fundo Patrimonial" - } - ], - "name": "FUNDO PATRIMONIAL" - }, - { - "children": [ - { - "name": "D\u00e9ficits Acumulados" - }, - { - "name": "Super\u00e1vits Acumulados" - } - ], - "name": "OUTRAS CONTAS" - }, - { - "children": [ - { - "name": "Reservas Patrimoniais" - }, - { - "name": "Reservas Estatut\u00e1rias" - } - ], - "name": "RESERVAS" - } - ], - "name": "PATRIM\u00d4NIO SOCIAL" - } - ], - "name": "PASSIVO" - } - ], - "name": "Plano de Contas", - "parent_id": null - } -} \ No newline at end of file diff --git a/erpnext/accounts/doctype/chart_of_accounts/charts/ca_ca_en_chart_template_en.json b/erpnext/accounts/doctype/chart_of_accounts/charts/ca_ca_en_chart_template_en.json deleted file mode 100644 index bdf3c174d3..0000000000 --- a/erpnext/accounts/doctype/chart_of_accounts/charts/ca_ca_en_chart_template_en.json +++ /dev/null @@ -1,444 +0,0 @@ -{ - "name": "Canada - Chart of Accounts for english-speaking provinces", - "root": { - "children": [ - { - "children": [ - { - "children": [ - { - "name": "International Sales", - "report_type": "Profit and Loss" - }, - { - "name": "Inside Sales", - "report_type": "Profit and Loss" - }, - { - "name": "Non-Harmonized Provinces Sales", - "report_type": "Profit and Loss" - }, - { - "name": "OTHER OPERATING INCOMES" - }, - { - "name": "Harmonized Provinces Sales", - "report_type": "Profit and Loss" - } - ], - "name": "OPERATING INCOMES" - }, - { - "children": [ - { - "name": "OTHER NON-OPERATING INCOMES" - }, - { - "name": "INTERESTS" - } - ], - "name": "NON-OPERATING INCOMES" - } - ], - "name": "INCOMES" - }, - { - "children": [ - { - "children": [ - { - "name": "TREASURY OR TREASURY EQUIVALENTS" - }, - { - "children": [ - { - "children": [ - { - "account_type": "Receivable", - "name": "HST receivable - 13%", - "report_type": "Balance Sheet" - }, - { - "account_type": "Receivable", - "name": "HST receivable - 15%", - "report_type": "Balance Sheet" - }, - { - "account_type": "Receivable", - "name": "HST receivable - 14%", - "report_type": "Balance Sheet" - } - ], - "name": "HST receivable" - }, - { - "account_type": "Receivable", - "name": "PST/QST receivable", - "report_type": "Balance Sheet" - }, - { - "account_type": "Receivable", - "name": "GST receivable", - "report_type": "Balance Sheet" - } - ], - "name": "TAXES RECEIVABLES" - }, - { - "name": "INVESTMENTS HELD FOR TRADING" - }, - { - "name": "CERTIFICATES OF DEPOSITS" - }, - { - "children": [ - { - "name": "Stock In Hand", - "report_type": "Balance Sheet" - }, - { - "name": "Stock Delivered But Not Billed", - "report_type": "Balance Sheet" - } - ], - "name": "STOCKS" - }, - { - "name": "CASH" - }, - { - "name": "PREPAID EXPENSES" - }, - { - "children": [ - { - "account_type": "Receivable", - "name": "Customers Account", - "report_type": "Balance Sheet" - }, - { - "name": "ALLOWANCE FOR DOUBTFUL ACCOUNTS" - } - ], - "name": "ACCOUNTS RECEIVABLES" - } - ], - "name": "CURRENT ASSETS" - }, - { - "children": [ - { - "children": [ - { - "name": "ACCUMULATED DEPRECIATIONS" - } - ], - "name": "TANGIBLE ASSETS" - }, - { - "name": "INVESTMENTS AVAILABLE FOR SALE" - }, - { - "children": [ - { - "name": "PATENTS, TRADEMARKS AND COPYRIGHTS" - } - ], - "name": "INTANGIBLE ASSETS" - } - ], - "name": "NON-CURRENT ASSETS" - } - ], - "name": "ASSETS" - }, - { - "children": [ - { - "children": [ - { - "name": "OTHER OPERATING EXPENSES" - }, - { - "name": "RESEARCH AND DEVELOPMENT EXPENSES" - }, - { - "children": [ - { - "name": "International Purchases", - "report_type": "Profit and Loss" - }, - { - "name": "Purchases in non-harmonized provinces", - "report_type": "Profit and Loss" - }, - { - "name": "Purchases in harmonized provinces", - "report_type": "Profit and Loss" - }, - { - "name": "Inside Purchases", - "report_type": "Profit and Loss" - } - ], - "name": "COST OF GOODS SOLD" - }, - { - "name": "SALES EXPENSES" - }, - { - "name": "GENERAL EXPENSES" - }, - { - "children": [ - { - "name": "Parental Insurance", - "report_type": "Profit and Loss" - }, - { - "name": "Holidays", - "report_type": "Profit and Loss" - }, - { - "name": "Labour Health and Safety", - "report_type": "Profit and Loss" - }, - { - "name": "Employment Insurance", - "report_type": "Profit and Loss" - }, - { - "name": "Federal Income Tax", - "report_type": "Profit and Loss" - }, - { - "name": "Salaries, wages and commissions", - "report_type": "Profit and Loss" - }, - { - "name": "Annuities", - "report_type": "Profit and Loss" - }, - { - "name": "Provincial Income Tax", - "report_type": "Profit and Loss" - }, - { - "name": "Labour Standards", - "report_type": "Profit and Loss" - }, - { - "name": "Health Services Fund", - "report_type": "Profit and Loss" - } - ], - "name": "LABOUR EXPENSES" - } - ], - "name": "OPERATING EXPENSES" - }, - { - "children": [ - { - "name": "INTERESTS EXPENSES" - }, - { - "name": "OTHER NON-OPERATING EXPENSES" - } - ], - "name": "NON-OPERATING EXPENSES" - } - ], - "name": "EXPENSES" - }, - { - "children": [ - { - "children": [ - { - "children": [ - { - "children": [ - { - "children": [ - { - "name": "Annuities - Employees Contribution", - "report_type": "Balance Sheet" - }, - { - "name": "Annuities - Employer Contribution", - "report_type": "Balance Sheet" - } - ], - "name": "ANNUITIES TO PAY" - }, - { - "name": "Health Services Fund to pay", - "report_type": "Balance Sheet" - }, - { - "name": "Labour Health and Safety to pay", - "report_type": "Balance Sheet" - }, - { - "name": "Provincial Income Tax", - "report_type": "Balance Sheet" - }, - { - "name": "Labour Standards to pay", - "report_type": "Balance Sheet" - }, - { - "children": [ - { - "name": "PAP - Employer Contribution", - "report_type": "Balance Sheet" - }, - { - "name": "PAP - Employee Contribution", - "report_type": "Balance Sheet" - } - ], - "name": "PARENTAL INSURANCE PLAN TO PAY" - } - ], - "name": "PROVINCIAL REVENU AGENCY" - }, - { - "children": [ - { - "children": [ - { - "name": "EI - Employees Contribution", - "report_type": "Balance Sheet" - }, - { - "name": "EI - Employer Contribution", - "report_type": "Balance Sheet" - } - ], - "name": "EMPLOYMENT INSURANCE TO PAY" - }, - { - "name": "Federal Income Tax", - "report_type": "Balance Sheet" - } - ], - "name": "CANADIAN REVENU AGENCY" - } - ], - "name": "LABOUR TAXES TO PAY" - }, - { - "name": "STOCK LIABILITIES" - }, - { - "name": "OTHER ACCOUNTS PAYABLES" - }, - { - "children": [ - { - "account_type": "Payable", - "name": "Suppliers Account", - "report_type": "Balance Sheet" - } - ], - "name": "ACCOUNTS PAYABLES" - }, - { - "children": [ - { - "account_type": "Payable", - "name": "GST to pay", - "report_type": "Balance Sheet" - }, - { - "children": [ - { - "account_type": "Payable", - "name": "HST to pay - 14%", - "report_type": "Balance Sheet" - }, - { - "account_type": "Payable", - "name": "HST to pay - 13%", - "report_type": "Balance Sheet" - }, - { - "account_type": "Payable", - "name": "HST to pay - 15%", - "report_type": "Balance Sheet" - } - ], - "name": "HST to pay" - }, - { - "account_type": "Payable", - "name": "PST/QST to pay", - "report_type": "Balance Sheet" - } - ], - "name": "TAXES PAYABLES" - }, - { - "name": "CURRENT FINANCIAL DEBTS" - }, - { - "children": [ - { - "name": "Stock Received But Not Billed", - "report_type": "Balance Sheet" - } - ], - "name": "LIABILITIES ASSETS HELD FOR TRANSFER" - } - ], - "name": "CURRENT LIABILITIES" - }, - { - "children": [ - { - "name": "NON-CURRENT FINANCIAL DEBTS" - }, - { - "name": "OTHER NON-CURRENT LIABILITIES" - }, - { - "name": "PROVISIONS FOR PENSIONS AND OTHER POST-EMPLOYMENT ADVANTAGES" - }, - { - "name": "DEFERRED TAXES" - } - ], - "name": "NON-CURRENT LIABILITIES" - } - ], - "name": "LIABILITIES" - }, - { - "children": [ - { - "name": "DIVIDENDS" - }, - { - "name": "TRANSLATION ADJUSTMENTS" - }, - { - "name": "RETAINED EARNINGS" - }, - { - "name": "SHARE CAPITAL" - }, - { - "name": "PREMIUMS" - }, - { - "name": "CONTRIBUTED SURPLUS" - } - ], - "name": "EQUITY" - } - ], - "name": "Account Chart CA EN" - } -} \ No newline at end of file diff --git a/erpnext/accounts/doctype/chart_of_accounts/charts/ca_ca_fr_chart_template_fr.json b/erpnext/accounts/doctype/chart_of_accounts/charts/ca_ca_fr_chart_template_fr.json deleted file mode 100644 index f5835e81f9..0000000000 --- a/erpnext/accounts/doctype/chart_of_accounts/charts/ca_ca_fr_chart_template_fr.json +++ /dev/null @@ -1,437 +0,0 @@ -{ - "name": "Canada - Plan comptable pour les provinces francophones", - "root": { - "children": [ - { - "children": [ - { - "children": [ - { - "name": "AUTRES PRODUITS NON LI\u00c9S \u00c0 L'EXPLOITATION" - }, - { - "name": "INT\u00c9R\u00caTS" - } - ], - "name": "PRODUITS NON LI\u00c9S \u00c0 L'EXPLOITATION" - }, - { - "children": [ - { - "name": "Ventes avec des provinces harmonis\u00e9es", - "report_type": "Profit and Loss" - }, - { - "name": "Ventes avec des provinces non-harmonis\u00e9es", - "report_type": "Profit and Loss" - }, - { - "name": "AUTRES PRODUITS D'EXPLOITATION" - }, - { - "name": "Ventes", - "report_type": "Profit and Loss" - }, - { - "name": "Ventes \u00e0 l'\u00e9tranger", - "report_type": "Profit and Loss" - } - ], - "name": "PRODUITS D'EXPLOITATION" - } - ], - "name": "PRODUITS" - }, - { - "children": [ - { - "name": "AUTRES \u00c9L\u00c9MENTS DU R\u00c9SULTAT GLOBAL" - }, - { - "name": "\u00c9CARTS DE CONVERSION" - }, - { - "name": "SURPLUS D'APPORT" - }, - { - "name": "PRIMES" - }, - { - "name": "CAPITAL-ACTIONS" - }, - { - "name": "B\u00c9N\u00c9FICES NON R\u00c9PARTIS" - }, - { - "name": "DIVIDENDES" - } - ], - "name": "CAPITAUX PROPRES" - }, - { - "children": [ - { - "children": [ - { - "name": "PROVISIONS POUR RETRAITES ET AUTRES AVANTAGES POST\u00c9RIEURS \u00c0 L'EMPLOI" - }, - { - "name": "IMP\u00d4TS DIFF\u00c9R\u00c9S" - }, - { - "name": "AUTRES PASSIFS NON-COURANTS" - }, - { - "name": "DETTES FINANCI\u00c8RES NON-COURANTES" - } - ], - "name": "PASSIFS NON-COURANTS" - }, - { - "children": [ - { - "name": "AUTRES COMPTES CR\u00c9DITEURS" - }, - { - "children": [ - { - "account_type": "Payable", - "name": "Comptes fournisseurs", - "report_type": "Balance Sheet" - } - ], - "name": "FOURNISSEURS ET COMPTES RATTACH\u00c9S" - }, - { - "children": [ - { - "children": [ - { - "name": "TVH \u00e0 payer - 14%", - "report_type": "Balance Sheet" - }, - { - "name": "TVH \u00e0 payer - 15%", - "report_type": "Balance Sheet" - }, - { - "name": "TVH \u00e0 payer - 13%", - "report_type": "Balance Sheet" - } - ], - "name": "TVH \u00e0 payer" - }, - { - "name": "TVP/TVQ \u00e0 payer", - "report_type": "Balance Sheet" - }, - { - "name": "TPS \u00e0 payer", - "report_type": "Balance Sheet" - } - ], - "name": "IMP\u00d4TS \u00c0 PAYER" - }, - { - "name": "DETTES FINANCI\u00c8RES COURANTES" - }, - { - "children": [ - { - "children": [ - { - "name": "Fond des Services de Sant\u00e9 \u00e0 payer", - "report_type": "Balance Sheet" - }, - { - "children": [ - { - "name": "AP - Contribution de l'employeur", - "report_type": "Balance Sheet" - }, - { - "name": "AP - Contribution des employ\u00e9s", - "report_type": "Balance Sheet" - } - ], - "name": "ASSURANCE PARENTALE \u00c0 PAYER" - }, - { - "name": "Imp\u00f4t provincial sur les revenus", - "report_type": "Balance Sheet" - }, - { - "children": [ - { - "name": "Rentes - Contribution des employ\u00e9s", - "report_type": "Balance Sheet" - }, - { - "name": "Rentes - Contribution de l'employeur", - "report_type": "Balance Sheet" - } - ], - "name": "RENTES \u00c0 PAYER" - }, - { - "name": "Sant\u00e9 et S\u00e9curit\u00e9 au Travail \u00e0 payer", - "report_type": "Balance Sheet" - }, - { - "name": "Normes du Travail \u00e0 payer", - "report_type": "Balance Sheet" - } - ], - "name": "AGENCE DU REVENU PROVINCIAL" - }, - { - "children": [ - { - "children": [ - { - "name": "AE - Contribution des employ\u00e9s", - "report_type": "Balance Sheet" - }, - { - "name": "AE - Contribution de l'employeur", - "report_type": "Balance Sheet" - } - ], - "name": "ASSURANCE EMPLOI \u00c0 PAYER" - }, - { - "name": "Imp\u00f4t f\u00e9d\u00e9ral sur les revenus", - "report_type": "Balance Sheet" - } - ], - "name": "AGENCE DU REVENU DU CANADA" - } - ], - "name": "IMP\u00d4TS LI\u00c9S AUX SALAIRES \u00c0 PAYER" - }, - { - "children": [ - { - "name": "Stock re\u00e7u non factur\u00e9", - "report_type": "Balance Sheet" - } - ], - "name": "PASSIFS DE STOCK" - }, - { - "name": "PASSIFS LI\u00c9S AUX ACTIFS D\u00c9TENUS EN VUE DE LEUR CESSION" - } - ], - "name": "PASSIFS COURANTS" - } - ], - "name": "PASSIF" - }, - { - "children": [ - { - "children": [ - { - "name": "FRAIS G\u00c9N\u00c9RAUX" - }, - { - "children": [ - { - "name": "Imp\u00f4t f\u00e9d\u00e9ral", - "report_type": "Profit and Loss" - }, - { - "name": "Assurance parentale", - "report_type": "Profit and Loss" - }, - { - "name": "Imp\u00f4t provincial", - "report_type": "Profit and Loss" - }, - { - "name": "Rentes", - "report_type": "Profit and Loss" - }, - { - "name": "Sant\u00e9 et s\u00e9curit\u00e9 au travail", - "report_type": "Profit and Loss" - }, - { - "name": "Fonds des services de sant\u00e9", - "report_type": "Profit and Loss" - }, - { - "name": "Normes du travail", - "report_type": "Profit and Loss" - }, - { - "name": "Assurance Emploi", - "report_type": "Profit and Loss" - }, - { - "name": "Salaires", - "report_type": "Profit and Loss" - }, - { - "name": "Vacances", - "report_type": "Profit and Loss" - } - ], - "name": "SALAIRES ET CHARGES SOCIALES" - }, - { - "name": "AUTRES FRAIS D'EXPLOITATION" - }, - { - "name": "FRAIS SUR VENTE" - }, - { - "name": "FRAIS DE RECHERCHE ET D\u00c9VELOPPEMENT" - }, - { - "children": [ - { - "name": "Achats", - "report_type": "Profit and Loss" - }, - { - "name": "Achats dans des provinces harmonis\u00e9es", - "report_type": "Profit and Loss" - }, - { - "name": "Achats dans des provinces non-harmonis\u00e9es", - "report_type": "Profit and Loss" - }, - { - "name": "Achats \u00e0 l'\u00e9tranger", - "report_type": "Profit and Loss" - } - ], - "name": "CO\u00dbT DES PRODUITS VENDUS" - } - ], - "name": "CHARGES D'EXPLOITATION" - }, - { - "children": [ - { - "name": "INT\u00c9R\u00caTS D\u00c9BITEURS" - }, - { - "name": "AUTRES FRAIS NON LI\u00c9S \u00c0 L'EXPLOITATION" - } - ], - "name": "FRAIS NON LI\u00c9S \u00c0 L'EXPLOITATION" - } - ], - "name": "CHARGES" - }, - { - "children": [ - { - "children": [ - { - "name": "PLACEMENTS DISPONIBLES \u00c0 LA VENTE" - }, - { - "children": [ - { - "name": "AMORTISSEMENTS CUMUL\u00c9S" - } - ], - "name": "IMMOBILISATIONS CORPORELLES" - }, - { - "children": [ - { - "name": "BREVETS, MARQUES DE COMMERCE ET DROITS D'AUTEURS" - } - ], - "name": "IMMOBILISATIONS INCORPORELLES" - } - ], - "name": "ACTIFS NON-COURANTS" - }, - { - "children": [ - { - "name": "FRAIS PAY\u00c9S D'AVANCE" - }, - { - "children": [ - { - "name": "TPS \u00e0 recevoir", - "report_type": "Balance Sheet" - }, - { - "children": [ - { - "name": "TVH \u00e0 recevoir - 13%", - "report_type": "Balance Sheet" - }, - { - "name": "TVH \u00e0 recevoir - 14%", - "report_type": "Balance Sheet" - }, - { - "name": "TVH \u00e0 recevoir - 15%", - "report_type": "Balance Sheet" - } - ], - "name": "TVH \u00e0 recevoir" - }, - { - "name": "TVP/TVQ \u00e0 recevoir", - "report_type": "Balance Sheet" - } - ], - "name": "IMP\u00d4TS \u00c0 RECEVOIR" - }, - { - "children": [ - { - "name": "PROVISION POUR CR\u00c9ANCES DOUTEUSES" - }, - { - "account_type": "Receivable", - "name": "Comptes clients", - "report_type": "Balance Sheet" - } - ], - "name": "COMPTES CLIENTS" - }, - { - "children": [ - { - "name": "Stock exp\u00e9di\u00e9 non-factur\u00e9", - "report_type": "Balance Sheet" - }, - { - "name": "Stock", - "report_type": "Balance Sheet" - } - ], - "name": "STOCKS" - }, - { - "name": "ENCAISSE" - }, - { - "name": "TR\u00c9SORERIE OU \u00c9QUIVALENTS DE TR\u00c9SORERIE" - }, - { - "name": "CERTIFICATS DE D\u00c9P\u00d4TS" - }, - { - "name": "PLACEMENTS D\u00c9TENUS \u00c0 DES FINS DE TRANSACTION" - } - ], - "name": "ACTIFS COURANTS" - } - ], - "name": "ACTIF" - } - ], - "name": "Account Chart CA FR" - } -} \ No newline at end of file diff --git a/erpnext/accounts/doctype/chart_of_accounts/charts/ch_l10nch_chart_template.json b/erpnext/accounts/doctype/chart_of_accounts/charts/ch_l10nch_chart_template.json deleted file mode 100644 index 3c0ba857ff..0000000000 --- a/erpnext/accounts/doctype/chart_of_accounts/charts/ch_l10nch_chart_template.json +++ /dev/null @@ -1,5659 +0,0 @@ -{ - "name": "Plan comptable STERCHI", - "root": { - "children": [ - { - "children": [ - { - "children": [ - { - "children": [ - { - "children": [ - { - "name": "Pertes sur clients" - }, - { - "name": "Frais d'encaissement" - }, - { - "name": "Frets et ports" - }, - { - "name": "Diff\u00e9rences de change s/vente" - }, - { - "name": "Rabais et r\u00e9ductions de prix" - }, - { - "name": "Escomptes s/ventes" - }, - { - "name": "Commissions de tiers" - }, - { - "name": "Remises s/ventes" - } - ], - "name": "D\u00e9ductions sur le caf de la production vendue", - "report_type": "Profit and Loss" - }, - { - "children": [ - { - "name": "Variations des stocks de produits en cours/finis" - } - ], - "name": "Variations des stocks de produits en cours/finis", - "report_type": "Profit and Loss" - }, - { - "children": [ - { - "name": "Chiffre d'affaires brut des ventes de d\u00e9tail" - }, - { - "name": "Chiffre d'affaires brut au comptant" - }, - { - "name": "Chiffre d'affaires brut des ventes en gros" - } - ], - "name": "Caf brut de la production vendue secteur B", - "report_type": "Profit and Loss" - }, - { - "children": [ - { - "name": "Variations des stocks de produits en cours / finis" - }, - { - "name": "D\u00e9ductions sur le chiffre d'affaires" - }, - { - "name": "Chiffre d'affaires brut du produit X" - }, - { - "name": "Chiffre d'affaires brut du produit Y" - }, - { - "name": "Chiffre d'affaires brut prestations annexes" - } - ], - "name": "Caf brut de la production vendue secteur A", - "report_type": "Profit and Loss" - }, - { - "children": [ - { - "name": "Chiffre d'affaires brut TVA taux normal" - }, - { - "name": "Chiffre d'affaires brut TVA taux r\u00e9duit" - }, - { - "name": "Chiffre d'affaires brut TVA taux z\u00e9ro" - }, - { - "name": "Chiffre d'affaires brut TVA avec d\u00e9duction IP" - }, - { - "name": "Chiffre d'affaires brut TVA sans d\u00e9duction IP" - } - ], - "name": "Caf brut de la production vendue secteur C", - "report_type": "Profit and Loss" - }, - { - "children": [ - { - "name": "Retours de marchandises" - } - ], - "name": "Caf brut de la production livr\u00e9e \u00e0 des st\u00e9s groupe", - "report_type": "Profit and Loss" - } - ], - "name": "Chiffre d'affaires brut de la production vendue", - "report_type": "Profit and Loss" - }, - { - "children": [ - { - "children": [ - { - "name": "Ventes brutes TVA avec d\u00e9duction IP" - }, - { - "name": "Ventes brutes TVA sans d\u00e9duction IP" - }, - { - "name": "Ventes brutes TVA taux normal" - }, - { - "name": "Ventes brutes TVA taux r\u00e9duit" - }, - { - "name": "Ventes brutes de prestations annexes exploitation" - } - ], - "name": "Ventes brutes de marchandises secteur C", - "report_type": "Profit and Loss" - }, - { - "children": [ - { - "name": "Ventes en gros brutes \u00e0 cr\u00e9dit" - }, - { - "name": "Ventes de d\u00e9tail brutes \u00e0 cr\u00e9dit" - }, - { - "name": "Ventes brutes au comptant" - } - ], - "name": "Ventes brutes de marchandises secteur B", - "report_type": "Profit and Loss" - }, - { - "children": [ - { - "name": "D\u00e9ductions sur les ventes" - }, - { - "name": "Ventes brutes de l'article X" - }, - { - "name": "Ventes brutes de l'article Y" - } - ], - "name": "Ventes brutes de marchandises secteur A", - "report_type": "Profit and Loss" - }, - { - "children": [ - { - "name": "Ventes brutes de marchandises st\u00e9s groupe" - } - ], - "name": "Ventes brutes de marchandises st\u00e9s groupe", - "report_type": "Profit and Loss" - }, - { - "children": [ - { - "name": "Commissions de tiers" - }, - { - "name": "Frets et ports" - }, - { - "name": "Pertes sur clients" - }, - { - "name": "Frais d'encaissement" - }, - { - "name": "Remises s/ventes" - }, - { - "name": "Rabais et r\u00e9ductions de prix" - }, - { - "name": "Escomptes s/ventes" - }, - { - "name": "Diff\u00e9rences de change s/vente" - } - ], - "name": "D\u00e9ductions sur les ventes de marchandises", - "report_type": "Profit and Loss" - } - ], - "name": "Ventes de marchandises", - "report_type": "Profit and Loss" - }, - { - "children": [ - { - "children": [ - { - "name": "Variations de stocks de produits en cours" - }, - { - "name": "Variations de stocks de produits finis" - } - ], - "name": "Variations de stocks de produits et services", - "report_type": "Profit and Loss" - }, - { - "children": [ - { - "name": "Variations de stocks de services en cours" - }, - { - "name": "Variations de stocks de services termin\u00e9s" - } - ], - "name": "Variations de stocks de services", - "report_type": "Profit and Loss" - } - ], - "name": "Variations de stocks de produits et services", - "report_type": "Profit and Loss" - }, - { - "children": [ - { - "children": [ - { - "name": "Escomptes s/ventes" - }, - { - "name": "Frets et ports" - }, - { - "name": "Diff\u00e9rences de change s/vente" - }, - { - "name": "Pertes s/clients" - } - ], - "name": "D\u00e9ductions s/produits", - "report_type": "Profit and Loss" - } - ], - "name": "D\u00e9ductions s/produits des ventes", - "report_type": "Profit and Loss" - }, - { - "children": [ - { - "children": [ - { - "name": "Ventes brutes prestations services \u00e0 st\u00e9s groupe" - } - ], - "name": "Ventes brutes prestations services \u00e0 st\u00e9s groupe", - "report_type": "Profit and Loss" - }, - { - "children": [ - { - "name": "Ventes brutes prestations de services \u00e0 cr\u00e9dit" - }, - { - "name": "Ventes brutes prestations de services au comptant" - } - ], - "name": "Ventes brutes de prestations de services secteur B", - "report_type": "Profit and Loss" - }, - { - "children": [ - { - "name": "Ventes brutes prestations annexes d'exploitation" - }, - { - "name": "Ventes brutes prestations services TVA taux normal" - }, - { - "name": "Ventes brutes prestations services TVA avec d\u00e9d.IP" - }, - { - "name": "Ventes brutes prestations services TVA sans d\u00e9d.IP" - }, - { - "name": "Ventes brutes prestations services TVA taux r\u00e9duit" - } - ], - "name": "Ventes brutes prestations de services du secteur C", - "report_type": "Profit and Loss" - }, - { - "children": [ - { - "name": "Rabais et r\u00e9ductions de prix" - }, - { - "name": "Escomptes s/ventes" - }, - { - "name": "Commissions de tiers" - }, - { - "name": "Remises s/ventes" - }, - { - "name": "Pertes sur clients" - }, - { - "name": "Frais d'encaissement" - }, - { - "name": "Ports" - }, - { - "name": "Diff\u00e9rences de change s/vente" - } - ], - "name": "D\u00e9ductions s/ventes prestations de services", - "report_type": "Profit and Loss" - }, - { - "children": [ - { - "name": "Variations stocks c/travaux en cours" - }, - { - "name": "D\u00e9ductions sur les ventes" - }, - { - "name": "Ventes brutes de prestations de services X" - }, - { - "name": "Ventes brutes de prestations de services Y" - } - ], - "name": "Ventes brutes de prestations de service secteur A", - "report_type": "Profit and Loss" - } - ], - "name": "Ventes de prestations de services", - "report_type": "Profit and Loss" - }, - { - "children": [ - { - "children": [ - { - "name": "Rabais et r\u00e9ductions de prix" - }, - { - "name": "Escomptes s/ventes" - } - ], - "name": "D\u00e9ductions s/les autres produits", - "report_type": "Profit and Loss" - }, - { - "children": [ - { - "name": "Produits r\u00e9sultant d'expertises" - }, - { - "name": "Produits r\u00e9sultant de services de formation" - } - ], - "name": "Autres produits c/ventes et prestations services", - "report_type": "Profit and Loss" - }, - { - "children": [ - { - "name": "Produits c/mise \u00e0 disposition du personnel" - } - ], - "name": "Produits c/mise \u00e0 disposition du personnel", - "report_type": "Profit and Loss" - }, - { - "children": [ - { - "name": "Autres produits prestations services st\u00e9s groupe" - } - ], - "name": "Autres produits prestations services st\u00e9s groupe", - "report_type": "Profit and Loss" - }, - { - "children": [ - { - "name": "Droits de douane" - }, - { - "name": "D\u00e9ductions s/produits des licences, brevets.etc." - }, - { - "name": "Produits de licence pour brevet Y" - }, - { - "name": "Produits de licence pour brevet X" - } - ], - "name": "Produits des licences, des brevets, etc.", - "report_type": "Profit and Loss" - }, - { - "children": [ - { - "name": "Variations des stocks de travaux en cours" - }, - { - "name": "D\u00e9ductions sur les produits accessoires" - }, - { - "name": "Ventes de mati\u00e8res premi\u00e8res" - }, - { - "name": "Ventes de mati\u00e8res auxiliaires" - }, - { - "name": "Ventes de d\u00e9chets" - }, - { - "name": "Produits de travaux annexes d'exploitation" - } - ], - "name": "Autres produits c/ventes et prestations services", - "report_type": "Profit and Loss" - } - ], - "name": "Autres produits", - "report_type": "Profit and Loss" - }, - { - "children": [ - { - "children": [ - { - "name": "Production propre d'immobi. corporelles immeubles" - }, - { - "name": "Production propre d'immobi. corporelles meubles" - }, - { - "name": "R\u00e9parations propres d'immobi.corporelles immeubles" - }, - { - "name": "R\u00e9parations propres d'immobi. corporelles meubles" - } - ], - "name": "Prestations propres", - "report_type": "Profit and Loss" - }, - { - "children": [ - { - "name": "Consommation propre produit X" - }, - { - "name": "Consommation propre produit Y" - } - ], - "name": "Consommations propres pour propre production", - "report_type": "Profit and Loss" - }, - { - "children": [ - { - "name": "Consommation propre article Y" - }, - { - "name": "Consommation propre article X" - } - ], - "name": "Consommations propres de marchandises", - "report_type": "Profit and Loss" - }, - { - "children": [ - { - "name": "Consommation propre du service Y" - }, - { - "name": "Consommation propre du service X" - } - ], - "name": "Consommations propres de services", - "report_type": "Profit and Loss" - } - ], - "name": "Prestations propres et consommations propres", - "report_type": "Profit and Loss" - } - ], - "name": "Chiffre d'affaires ventes, prestations services", - "report_type": "Profit and Loss" - }, - { - "children": [ - { - "children": [ - { - "children": [ - { - "name": "Gaz liquide en bonbonnes" - }, - { - "name": "Gaz naturel" - } - ], - "name": "Gaz", - "report_type": "Profit and Loss" - }, - { - "children": [ - { - "name": "Courant fort" - }, - { - "name": "Courant faible" - } - ], - "name": "Electricit\u00e9", - "report_type": "Profit and Loss" - }, - { - "children": [ - { - "name": "Huile" - }, - { - "name": "Diesel" - }, - { - "name": "Essence" - } - ], - "name": "Carburants", - "report_type": "Profit and Loss" - }, - { - "children": [ - { - "name": "Charbon, briquettes, bois" - }, - { - "name": "Mazout" - } - ], - "name": "Combustibles", - "report_type": "Profit and Loss" - }, - { - "children": [ - { - "name": "Eau" - } - ], - "name": "Eau", - "report_type": "Profit and Loss" - } - ], - "name": "Charges d'\u00e9nergie", - "report_type": "Profit and Loss" - }, - { - "children": [ - { - "children": [ - { - "name": "Escomptes s/achats" - }, - { - "name": "Remises s/achats" - }, - { - "name": "Ristournes obtenues s/achats" - }, - { - "name": "Diff\u00e9rences de change s/achats" - } - ], - "name": "D\u00e9ductions obtenues s/achats de prestations tiers", - "report_type": "Profit and Loss" - }, - { - "children": [ - { - "name": "Charges pour prestation du service Y" - }, - { - "name": "Charges pour prestation du service X" - }, - { - "name": "Charges directes d'achat s/prestations de services" - }, - { - "name": "D\u00e9ductions obtenues s/charges" - } - ], - "name": "Charges pour prestations de services de tiers A", - "report_type": "Profit and Loss" - }, - { - "children": [ - { - "name": "Frais de transport \u00e0 l'achat" - }, - { - "name": "Frets \u00e0 l'achat" - }, - { - "name": "Droits de douane \u00e0 l'importation" - } - ], - "name": "Charges directes d'achat s/prestations de services", - "report_type": "Profit and Loss" - } - ], - "name": "Charges pour prestations de tiers (services)", - "report_type": "Profit and Loss" - }, - { - "children": [ - { - "children": [ - { - "name": "Frets \u00e0 l'achat" - }, - { - "name": "Droits de douane \u00e0 l'importation" - }, - { - "name": "Frais de transport \u00e0 l'achat" - } - ], - "name": "Charges directes d'achat", - "report_type": "Profit and Loss" - } - ], - "name": "Charges directes d'achat", - "report_type": "Profit and Loss" - }, - { - "children": [ - { - "children": [ - { - "name": "Autres charges pour prestations de tiers" - } - ], - "name": "Autres charges pour prestations de tiers", - "report_type": "Profit and Loss" - }, - { - "children": [ - { - "name": "Charges d'emballage" - } - ], - "name": "Charges d'emballage", - "report_type": "Profit and Loss" - }, - { - "children": [ - { - "name": "Autres charges de mati\u00e8res" - } - ], - "name": "Autres charges de mati\u00e8res pour la production", - "report_type": "Profit and Loss" - }, - { - "children": [ - { - "name": "Autres charges de marchandises" - } - ], - "name": "Autres charges de marchandises", - "report_type": "Profit and Loss" - } - ], - "name": "Autres charges", - "report_type": "Profit and Loss" - }, - { - "children": [ - { - "children": [ - { - "name": "Frais de transport \u00e0 l'achat" - }, - { - "name": "Frets \u00e0 l'achat" - }, - { - "name": "Droits de douane \u00e0 l'importation" - } - ], - "name": "Charges directes d'achat", - "report_type": "Profit and Loss" - }, - { - "children": [ - { - "name": "Pertes de mati\u00e8res secteur C" - }, - { - "name": "Pertes de mati\u00e8res secteur B" - }, - { - "name": "Pertes de mati\u00e8res secteur A" - }, - { - "name": "Variations de stocks secteur C" - }, - { - "name": "Variations de stocks secteur B" - }, - { - "name": "Variations de stocks secteur A" - } - ], - "name": "Variations de stocks, pertes de mati\u00e8res", - "report_type": "Profit and Loss" - }, - { - "children": [ - { - "name": "Diff\u00e9rences de change s/achats" - }, - { - "name": "Escomptes s/achats" - }, - { - "name": "Rabais et autres r\u00e9ductions de prix s/achats" - }, - { - "name": "Remises s/achats" - }, - { - "name": "Ristournes obtenues s/achats" - } - ], - "name": "D\u00e9ductions obtenues s/achats de mati\u00e8res", - "report_type": "Profit and Loss" - }, - { - "children": [ - { - "name": "Achats de mati\u00e8res produit Y" - }, - { - "name": "Achats de mati\u00e8res produit X" - }, - { - "name": "D\u00e9ductions obtenues s/achats" - }, - { - "name": "Variations de stocks" - } - ], - "name": "Charges de mati\u00e8res du secteur A", - "report_type": "Profit and Loss" - }, - { - "children": [ - { - "name": "Travaux de tiers secteur B" - }, - { - "name": "Travaux de tiers secteur C" - }, - { - "name": "Travaux de tiers secteur A" - } - ], - "name": "Travaux de tiers", - "report_type": "Profit and Loss" - }, - { - "children": [ - { - "name": "Achats de mati\u00e8res TVA taux normal" - }, - { - "name": "Achats de mati\u00e8res TVA taux z\u00e9ro" - }, - { - "name": "Achats de mati\u00e8res TVA taux r\u00e9duit" - }, - { - "name": "Achat de mat\u00e9riel d'emballage" - }, - { - "name": "Charges directes d'achat" - }, - { - "name": "Travaux de tiers" - } - ], - "name": "Charges de mati\u00e8res du secteur C", - "report_type": "Profit and Loss" - }, - { - "children": [ - { - "name": "Achats de mati\u00e8res auxiliaires et fournitures" - }, - { - "name": "Achats de mat\u00e9riel d'emballage" - }, - { - "name": "Achats d'appareils" - }, - { - "name": "Achats de composantes" - }, - { - "name": "Achats d'accessoires" - }, - { - "name": "Achats d'autres mati\u00e8res" - } - ], - "name": "Charges de mati\u00e8res du secteur B", - "report_type": "Profit and Loss" - } - ], - "name": "Charges de mati\u00e8res", - "report_type": "Profit and Loss" - }, - { - "children": [ - { - "children": [ - { - "name": "Achats de marchandises article Y" - }, - { - "name": "Achats de marchandises article X" - }, - { - "name": "D\u00e9ductions obtenues s/achats" - }, - { - "name": "Variations de stocks" - } - ], - "name": "Charges de marchandises du secteur A", - "report_type": "Profit and Loss" - }, - { - "children": [ - { - "name": "Achats de marchandises TVA taux z\u00e9ro" - }, - { - "name": "Achats de marchandises TVA taux normal" - }, - { - "name": "Achats de marchandises TVA taux r\u00e9duit" - }, - { - "name": "Charges directes d'achat" - }, - { - "name": "Achats de mat\u00e9riel d'emballage" - } - ], - "name": "Charges de marchandises du secteur B", - "report_type": "Profit and Loss" - }, - { - "children": [ - { - "name": "Frets \u00e0 l'achat" - }, - { - "name": "Droits de douane \u00e0 l'importation" - }, - { - "name": "Frais de transport \u00e0 l'achat" - } - ], - "name": "Charges directes d'achat s/marchandises", - "report_type": "Profit and Loss" - }, - { - "children": [ - { - "name": "Pertes de marchandises secteur C" - }, - { - "name": "Pertes de marchandises secteur A" - }, - { - "name": "Variations de stocks secteur B" - }, - { - "name": "Variations de stocks secteur A" - }, - { - "name": "Variations de stocks secteur C" - }, - { - "name": "Pertes de marchandises secteur B" - } - ], - "name": "Variations de stocks de marchandises, pertes", - "report_type": "Profit and Loss" - }, - { - "children": [ - { - "name": "Remises s/achats" - }, - { - "name": "Ristournes obtenues s/achats" - }, - { - "name": "Escomptes s/achats" - }, - { - "name": "Rabais et r\u00e9ductions de prix s/achats" - }, - { - "name": "Diff\u00e9rences de change s/achats" - } - ], - "name": "D\u00e9ductions obtenues s/achats li\u00e9s aux marchandises", - "report_type": "Profit and Loss" - } - ], - "name": "Charges de marchandises", - "report_type": "Profit and Loss" - }, - { - "children": [ - { - "children": [ - { - "name": "Diff\u00e9rences de change s/achats" - }, - { - "name": "Remises s/achats" - }, - { - "name": "Ristournes obtenues s/achats" - }, - { - "name": "Escomptes s/achats" - }, - { - "name": "Rabais et r\u00e9ductions de prix" - } - ], - "name": "D\u00e9ductions s/charges", - "report_type": "Profit and Loss" - } - ], - "name": "D\u00e9ductions obtenues s/charges", - "report_type": "Profit and Loss" - }, - { - "children": [ - { - "children": [ - { - "name": "Pertes de marchandises" - }, - { - "name": "Pertes de mati\u00e8res" - } - ], - "name": "Pertes de mati\u00e8res et de marchandises", - "report_type": "Profit and Loss" - }, - { - "children": [ - { - "name": "Variations de stocks de marchandises" - } - ], - "name": "Variations de stocks de marchandises", - "report_type": "Profit and Loss" - }, - { - "children": [ - { - "name": "Variations de stocks des mati\u00e8res de production" - } - ], - "name": "Variations de stocks des mati\u00e8res de production", - "report_type": "Profit and Loss" - } - ], - "name": "Variations de stocks, pertes de mati\u00e8res et march.", - "report_type": "Profit and Loss" - } - ], - "name": "Charges de mati\u00e8res, marchandises et services", - "report_type": "Profit and Loss" - }, - { - "children": [ - { - "children": [ - { - "children": [ - { - "name": "Employ\u00e9s temporaires" - } - ], - "name": "Prestations de travail de tiers c/l'administration", - "report_type": "Profit and Loss" - }, - { - "children": [ - { - "name": "Indemnit\u00e9s effectives" - }, - { - "name": "Indemnit\u00e9s de frais forfaitaires" - }, - { - "name": "Recherche de personnel" - }, - { - "name": "Formation et formation continue" - }, - { - "name": "Autres charges de personnel" - } - ], - "name": "Autres charges de personnel pour l'administration", - "report_type": "Profit and Loss" - }, - { - "children": [ - { - "name": "Autres charges de personnel (administration)" - }, - { - "name": "Participations au b\u00e9n\u00e9fice" - }, - { - "name": "Salaires de la direction de l'entreprise" - }, - { - "name": "Salaires pour l'administration" - }, - { - "name": "Suppl\u00e9ments" - }, - { - "name": "Mise \u00e0 disposition de personnel" - }, - { - "name": "Charges sociales (administration)" - }, - { - "name": "Honoraires des membres du conseil d'administration" - }, - { - "name": "Prestations des assurances sociales" - }, - { - "name": "Prestations de travail de tiers" - } - ], - "name": "Salaires pour l'administration", - "report_type": "Profit and Loss" - }, - { - "children": [ - { - "name": "Imp\u00f4ts \u00e0 la source" - }, - { - "name": "Assurance indemnit\u00e9s journali\u00e8res en cas maladie" - }, - { - "name": "Assurance-accidents" - }, - { - "name": "Pr\u00e9voyance professionnelle" - }, - { - "name": "Caisse de compensation familiale" - }, - { - "name": "AVS, AI, APG, assurance-ch\u00f4mage" - } - ], - "name": "Charges sociales pour l'administration", - "report_type": "Profit and Loss" - } - ], - "name": "Charges de personnel dans l'administration", - "report_type": "Profit and Loss" - }, - { - "children": [ - { - "children": [ - { - "name": "Imp\u00f4ts \u00e0 la source" - } - ], - "name": "Imp\u00f4ts \u00e0 la source", - "report_type": "Profit and Loss" - }, - { - "children": [ - { - "name": "Pr\u00e9voyance professionnelle" - } - ], - "name": "Pr\u00e9voyance professionnelle", - "report_type": "Profit and Loss" - }, - { - "children": [ - { - "name": "Assurance-accidents" - } - ], - "name": "Assurance-accidents", - "report_type": "Profit and Loss" - }, - { - "children": [ - { - "name": "AVS, AI, APG, assurance-ch\u00f4mage" - } - ], - "name": "AVS, AI, APG, assurance-ch\u00f4mage", - "report_type": "Profit and Loss" - }, - { - "children": [ - { - "name": "Caisse de compensation familiale" - } - ], - "name": "Caisse de compensation familiale", - "report_type": "Profit and Loss" - }, - { - "children": [ - { - "name": "Assurance indemnit\u00e9s journali\u00e8res en cas maladie" - } - ], - "name": "Assurance indemnit\u00e9s journali\u00e8res en cas maladie", - "report_type": "Profit and Loss" - } - ], - "name": "Charges sociales", - "report_type": "Profit and Loss" - }, - { - "children": [ - { - "children": [ - { - "name": "Autres charges de personnel" - }, - { - "name": "Prestations de travail de tiers" - }, - { - "name": "Salaires pour la fourniture des prestations serv.A" - }, - { - "name": "Suppl\u00e9ments" - }, - { - "name": "Participations au b\u00e9n\u00e9fice" - }, - { - "name": "Commissions" - }, - { - "name": "Prestations des assurances sociales" - }, - { - "name": "Mise \u00e0 disposition de personnel" - }, - { - "name": "Charges sociales" - } - ], - "name": "Salaires pour la fourniture des prestations serv.", - "report_type": "Profit and Loss" - }, - { - "children": [ - { - "name": "Caisse de compensation familiale" - }, - { - "name": "AVS, AI, APG, assurance-ch\u00f4mage" - }, - { - "name": "Assurance-accidents" - }, - { - "name": "Pr\u00e9voyance professionnelle" - }, - { - "name": "Assurance indemnit\u00e9s journali\u00e8res en cas maladie" - }, - { - "name": "Imp\u00f4ts \u00e0 la source" - } - ], - "name": "Charges sociales pour les prestations de services", - "report_type": "Profit and Loss" - }, - { - "children": [ - { - "name": "Employ\u00e9s temporaires" - } - ], - "name": "Prestations de tiers pour les prestations service", - "report_type": "Profit and Loss" - }, - { - "children": [ - { - "name": "Recherche de personnel" - }, - { - "name": "Indemnit\u00e9s effectives" - }, - { - "name": "Indemnit\u00e9s de frais forfaitaires" - }, - { - "name": "Autres charges de personnel" - }, - { - "name": "Formation et formation continue" - } - ], - "name": "Autres charges de personnel pour les prestations", - "report_type": "Profit and Loss" - } - ], - "name": "Charges de personnel pour la fourniture", - "report_type": "Profit and Loss" - }, - { - "children": [ - { - "children": [ - { - "name": "Imp\u00f4ts \u00e0 la source" - }, - { - "name": "Assurance-accidents" - }, - { - "name": "Pr\u00e9voyance professionnelle" - }, - { - "name": "Caisse de compensation familiale" - }, - { - "name": "AVS, AI, APG, assurance-ch\u00f4mage" - }, - { - "name": "Assurance indemnit\u00e9s journali\u00e8res en cas maladie" - } - ], - "name": "Charges sociales pour le commerce des marchandises", - "report_type": "Profit and Loss" - }, - { - "children": [ - { - "name": "Employ\u00e9s temporaires" - } - ], - "name": "Prestations de travail de tiers dans le commerce", - "report_type": "Profit and Loss" - }, - { - "children": [ - { - "name": "Indemnit\u00e9s effectives" - }, - { - "name": "Indemnit\u00e9s de frais forfaitaires" - }, - { - "name": "Recherche de personnel" - }, - { - "name": "Formation et formation continue" - }, - { - "name": "Autres charges de personnel" - } - ], - "name": "Autres charges de personnel pour le commerce march", - "report_type": "Profit and Loss" - }, - { - "children": [ - { - "name": "Autres charges de personnel" - }, - { - "name": "Prestations de travail de tiers" - }, - { - "name": "Mise \u00e0 disposition de personnel" - }, - { - "name": "Charges sociales" - }, - { - "name": "Prestations des assurances sociales" - }, - { - "name": "Participations au b\u00e9n\u00e9fice" - }, - { - "name": "Commissions" - }, - { - "name": "Salaires pour le commerce des marchandises" - }, - { - "name": "Suppl\u00e9ments" - } - ], - "name": "Charges de personnel pour le commerce A", - "report_type": "Profit and Loss" - } - ], - "name": "Charges de personnel pour le commerce des march.", - "report_type": "Profit and Loss" - }, - { - "children": [ - { - "children": [ - { - "name": "Employ\u00e9s \u00e0 la t\u00e2che" - }, - { - "name": "Employ\u00e9s temporaires" - } - ], - "name": "Prestations de travail de tiers dans la production", - "report_type": "Profit and Loss" - }, - { - "children": [ - { - "name": "AVS, AI, APG, assurance-ch\u00f4mage" - }, - { - "name": "Imp\u00f4ts \u00e0 la source" - }, - { - "name": "Assurance indemnit\u00e9s journali\u00e8res en cas maladie" - }, - { - "name": "Caisse de compensation familiale" - }, - { - "name": "Assurance-accidents" - }, - { - "name": "Pr\u00e9voyance professionnelle" - } - ], - "name": "Charges sociales de production", - "report_type": "Profit and Loss" - }, - { - "children": [ - { - "name": "Autres charges de personnel" - }, - { - "name": "Prestations de travail de tiers" - }, - { - "name": "Prestations des assurances sociales" - }, - { - "name": "Mise \u00e0 disposition de personnel" - }, - { - "name": "Charges sociales" - }, - { - "name": "Salaires de production" - }, - { - "name": "Suppl\u00e9ments" - }, - { - "name": "Participations au b\u00e9n\u00e9fice" - }, - { - "name": "Commissions" - } - ], - "name": "Charges de personnel de production du secteur A", - "report_type": "Profit and Loss" - }, - { - "children": [ - { - "name": "Recherche de personnel" - }, - { - "name": "Formation et formation continue" - }, - { - "name": "Indemnit\u00e9s effectives" - }, - { - "name": "Indemnit\u00e9s de frais forfaitaires" - }, - { - "name": "Autres charges de personnel" - } - ], - "name": "Autres charges de personnel de production", - "report_type": "Profit and Loss" - } - ], - "name": "Charges de personnel de production", - "report_type": "Profit and Loss" - }, - { - "children": [ - { - "children": [ - { - "name": "Repas" - }, - { - "name": "Boissons" - }, - { - "name": "Produits des repas (comme diminution charges)" - }, - { - "name": "Produits des boissons (comme diminution charges)" - } - ], - "name": "Restaurant du personnel", - "report_type": "Profit and Loss" - }, - { - "children": [ - { - "name": "Indemnit\u00e9s forfaitaires pour la direction" - }, - { - "name": "Indemnit\u00e9s forfaitaires pour les cadres" - }, - { - "name": "Indemnit\u00e9s forfaitaires pour le conseil d'adm." - } - ], - "name": "Indemnit\u00e9s forfaitaires", - "report_type": "Profit and Loss" - }, - { - "children": [ - { - "name": "Frais de voyages" - }, - { - "name": "Frais de repas" - }, - { - "name": "Frais de logement" - } - ], - "name": "Indemnit\u00e9s effectives", - "report_type": "Profit and Loss" - }, - { - "children": [ - { - "name": "Formation continue" - }, - { - "name": "Recyclage" - } - ], - "name": "Formation et formation continue", - "report_type": "Profit and Loss" - }, - { - "children": [ - { - "name": "Annonces pour recherche de personnel" - }, - { - "name": "Commissions pour recherche de personnel" - } - ], - "name": "Recherche de personnel", - "report_type": "Profit and Loss" - }, - { - "children": [ - { - "name": "Charges de personnel comme pr\u00e9l\u00e8vements priv\u00e9s" - } - ], - "name": "Charges de personnel comme pr\u00e9l\u00e8vements priv\u00e9s", - "report_type": "Profit and Loss" - }, - { - "children": [ - { - "name": "Manifestations en faveur du personnel" - }, - { - "name": "Frais de port" - } - ], - "name": "Autres charges de personnel", - "report_type": "Profit and Loss" - } - ], - "name": "Autres charges de personnel", - "report_type": "Profit and Loss" - }, - { - "children": [ - { - "children": [ - { - "name": "Employ\u00e9s \u00e0 la t\u00e2che" - }, - { - "name": "Employ\u00e9s temporaires" - } - ], - "name": "Prestations de travail de tiers", - "report_type": "Profit and Loss" - } - ], - "name": "Prestations de travail de tiers", - "report_type": "Profit and Loss" - } - ], - "name": "Charges de personnel", - "report_type": "Profit and Loss" - }, - { - "children": [ - { - "children": [ - { - "children": [ - { - "children": [ - { - "name": "ERR du mobilier des chambres du personnel" - }, - { - "name": "ERR du mobilier du restaurant du personnel" - } - ], - "name": "ERR d'installations pour le personnel", - "report_type": "Profit and Loss" - }, - { - "children": [ - { - "name": "ERR de machines et appareils de production" - }, - { - "name": "ERR de mobilier et installations" - }, - { - "name": "ERR d'outils et mat\u00e9riel" - } - ], - "name": "ERR d'installations de production", - "report_type": "Profit and Loss" - }, - { - "children": [ - { - "name": "ERR du d\u00e9p\u00f4t central" - }, - { - "name": "ERR du d\u00e9p\u00f4t \u00e0 A" - } - ], - "name": "ERR d'installations d'entreposage", - "report_type": "Profit and Loss" - }, - { - "children": [ - { - "name": "ERR des machines de bureau" - }, - { - "name": "ERR du mobilier de bureau" - } - ], - "name": "ERR d'installations de bureau", - "report_type": "Profit and Loss" - }, - { - "children": [ - { - "name": "ERR d'installations de locaux d'exposition" - }, - { - "name": "ERR d'installations des magasins" - } - ], - "name": "ERR d'installations pour le commerce des march.", - "report_type": "Profit and Loss" - } - ], - "name": "Entretien, r\u00e9parations, remplacements (ERR)", - "report_type": "Profit and Loss" - }, - { - "children": [ - { - "children": [ - { - "name": "Charges c/\u00e9quipements destin\u00e9s au personnel" - }, - { - "name": "Charges c/installations de stockage en cr\u00e9dit-bail" - }, - { - "name": "Charges c/\u00e9quipements de bureau en cr\u00e9dit-bail" - }, - { - "name": "Charges c/installations production en cr\u00e9dit-bail" - }, - { - "name": "Charges c/\u00e9quipements de vente en cr\u00e9dit-bail" - } - ], - "name": "Charges c/immobi. corporelles meubles cr\u00e9dit-bail", - "report_type": "Profit and Loss" - } - ], - "name": "Charges c/immobi. corporelles meubles cr\u00e9dit-bail", - "report_type": "Profit and Loss" - } - ], - "name": "Entretien, r\u00e9parations, remplacements (ERR)", - "report_type": "Profit and Loss" - }, - { - "children": [ - { - "children": [ - { - "name": "Mat\u00e9riel de nettoyage" - }, - { - "name": "Nettoyage des locaux de personnel" - }, - { - "name": "Nettoyage des b\u00e2timents de bureau et adm." - }, - { - "name": "Nettoyage effectu\u00e9 par des tiers" - }, - { - "name": "Personnel de nettoyage" - }, - { - "name": "Nettoyage des ateliers" - }, - { - "name": "Nettoyage des usines" - }, - { - "name": "Nettoyage des b\u00e2timents d'exposition et vente" - }, - { - "name": "Nettoyage des entrep\u00f4ts" - } - ], - "name": "Charges de nettoyage", - "report_type": "Profit and Loss" - }, - { - "children": [ - { - "name": "Charges pour des b\u00e2timents d'exposition et vente" - }, - { - "name": "Charges pour entrep\u00f4t en cr\u00e9dit-bail" - }, - { - "name": "Charges pour atelier en cr\u00e9dit-bail" - }, - { - "name": "Charges pour usine en cr\u00e9dit-bail" - }, - { - "name": "Charges pour garage" - }, - { - "name": "Charges pour des locaux de personnel" - }, - { - "name": "Charges pour des b\u00e2timents de bureau et adm." - } - ], - "name": "Charges pour immobilisations en cr\u00e9dit-bail", - "report_type": "Profit and Loss" - }, - { - "children": [ - { - "name": "Loyer des ateliers" - }, - { - "name": "Loyer des usines" - }, - { - "name": "Loyer des b\u00e2timents d'exposition et de vente" - }, - { - "name": "Loyer des entrep\u00f4ts" - }, - { - "name": "Loyer des locaux de personnel" - }, - { - "name": "Loyer des b\u00e2timents de bureau et d'administration" - }, - { - "name": "Loyer du garage, du parking" - } - ], - "name": "Loyers pour locaux de tiers", - "report_type": "Profit and Loss" - }, - { - "children": [ - { - "name": "Loyer interne du garage, du parking" - }, - { - "name": "Loyer interne des b\u00e2timents de bureau et adm." - }, - { - "name": "Loyer interne des locaux de personnel" - }, - { - "name": "Loyer interne des entrep\u00f4ts" - }, - { - "name": "Loyer interne des b\u00e2timents d'exposition et vente" - }, - { - "name": "Loyer interne des usines" - }, - { - "name": "Loyer interne des ateliers" - } - ], - "name": "Loyers pour locaux propres", - "report_type": "Profit and Loss" - }, - { - "children": [ - { - "name": "Charges accessoires des b\u00e2timents de bureau et adm" - }, - { - "name": "Charges accessoires des locaux de personnel" - }, - { - "name": "Charges accessoires de garage" - }, - { - "name": "Charges accessoires de chauffage" - }, - { - "name": "Charges accessoires des usines" - }, - { - "name": "Charges accessoires des ateliers" - }, - { - "name": "Charges accessoires des entrep\u00f4ts" - }, - { - "name": "Charges accessoires des b\u00e2timents d'exposition" - }, - { - "name": "Charges accessoires d'\u00e9lectricit\u00e9, de gaz et d'eau" - }, - { - "name": "Charges accessoires de conciergerie" - } - ], - "name": "Charges accessoires", - "report_type": "Profit and Loss" - }, - { - "children": [ - { - "name": "Charges de locaux comme pr\u00e9l\u00e8vements priv\u00e9s" - } - ], - "name": "Charges de locaux comme pr\u00e9l\u00e8vements priv\u00e9s", - "report_type": "Profit and Loss" - }, - { - "children": [ - { - "name": "Entretien des entrep\u00f4ts" - }, - { - "name": "Entretien des b\u00e2timents d'exposition et vente" - }, - { - "name": "Entretien des usines" - }, - { - "name": "Entretien des ateliers" - }, - { - "name": "Entretien du garage" - }, - { - "name": "Frais de r\u00e9paration" - }, - { - "name": "Entretien des b\u00e2timents de bureau et adm." - }, - { - "name": "Entretien des locaux de personnel" - }, - { - "name": "Investissements de moindre importance" - }, - { - "name": "Abonnements d'entretien" - } - ], - "name": "Charges d'entretien des locaux", - "report_type": "Profit and Loss" - } - ], - "name": "Charges de locaux", - "report_type": "Profit and Loss" - }, - { - "children": [ - { - "children": [ - { - "name": "Primes d'assurance c/dommages, bris de glace, vols", - "report_type": "Profit and Loss" - }, - { - "children": [ - { - "name": "Assurance pour arr\u00eats d'exploitation" - } - ], - "name": "Primes d'assurance pour arr\u00eats d'exploitation", - "report_type": "Profit and Loss" - }, - { - "children": [ - { - "name": "Primes pour cautionnement" - }, - { - "name": "Primes pour assurance-vie" - } - ], - "name": "Primes pour assurances li\u00e9es aux cr\u00e9dits", - "report_type": "Profit and Loss" - }, - { - "children": [ - { - "name": "Assurance garantie" - }, - { - "name": "Assurance responsabilit\u00e9 civile" - }, - { - "name": "Assurance protection juridique" - } - ], - "name": "Primes d'assurance responsabilit\u00e9 civile /garantie", - "report_type": "Profit and Loss" - }, - { - "name": "Assurance vols" - }, - { - "name": "Assurance pour dommages" - }, - { - "name": "Assurance pour bris de glace" - } - ], - "name": "Assurances-choses", - "report_type": "Profit and Loss" - }, - { - "children": [ - { - "children": [ - { - "name": "Patentes" - }, - { - "name": "Autorisations" - } - ], - "name": "Autorisations et patentes", - "report_type": "Profit and Loss" - }, - { - "children": [ - { - "name": "Droits" - }, - { - "name": "Taxes" - } - ], - "name": "Droits et taxes", - "report_type": "Profit and Loss" - } - ], - "name": "Droits, taxes, autorisations, patentes", - "report_type": "Profit and Loss" - } - ], - "name": "Assurances-choses, droits, taxes, autorisations", - "report_type": "Profit and Loss" - }, - { - "children": [ - { - "children": [ - { - "children": [ - { - "name": "Frais de transport" - }, - { - "name": "Frets" - }, - { - "name": "Frets d'arrivage, de transport, cargo domicile" - }, - { - "name": "Frets d'exp\u00e9dition, de transport, cargo domicile" - }, - { - "name": "Cargo domicile" - } - ], - "name": "Frets, frais de transport, cargo domicile", - "report_type": "Profit and Loss" - } - ], - "name": "Charges de transport", - "report_type": "Profit and Loss" - }, - { - "children": [ - { - "children": [ - { - "name": "R\u00e9paration, service et nettoyage des v\u00e9hicules" - }, - { - "name": "R\u00e9paration, service et nettoyage des camions" - }, - { - "name": "R\u00e9paration, service et nettoyage des camionnettes" - }, - { - "name": "R\u00e9paration, service et nettoyage des voitures" - }, - { - "name": "Nettoyage" - }, - { - "name": "Service" - }, - { - "name": "R\u00e9paration" - } - ], - "name": "R\u00e9paration, service et nettoyage des v\u00e9hicules", - "report_type": "Profit and Loss" - }, - { - "children": [ - { - "name": "Assurance casco" - }, - { - "name": "Assurance responsabilit\u00e9 civile" - }, - { - "name": "Assurance protection juridique" - }, - { - "name": "Assurances pour camionnettes" - }, - { - "name": "Assurances pour voitures" - }, - { - "name": "Assurances pour v\u00e9hicules sp\u00e9ciaux" - }, - { - "name": "Assurances pour camions" - } - ], - "name": "Assurances", - "report_type": "Profit and Loss" - }, - { - "children": [ - { - "name": "Charges de v\u00e9hicules comme pr\u00e9l\u00e8vements priv\u00e9s" - } - ], - "name": "Charges de v\u00e9hicules comme pr\u00e9l\u00e8vements priv\u00e9s", - "report_type": "Profit and Loss" - }, - { - "children": [ - { - "name": "Carburants pour voitures" - }, - { - "name": "Carburants pour camionnettes" - }, - { - "name": "Carburants pour camions" - }, - { - "name": "Carburants pour v\u00e9hicules sp\u00e9ciaux" - }, - { - "name": "Essence" - }, - { - "name": "Diesel" - }, - { - "name": "Huile" - } - ], - "name": "Carburants", - "report_type": "Profit and Loss" - }, - { - "children": [ - { - "name": "Droits de circulation pour poids lourds" - }, - { - "name": "Droits de circulation" - }, - { - "name": "Droits de circulation pour voitures" - }, - { - "name": "Droits de circulation pour camionnettes" - }, - { - "name": "Cotisations" - }, - { - "name": "Taxes" - } - ], - "name": "Droits de circulation, cotisations, taxes", - "report_type": "Profit and Loss" - }, - { - "children": [ - { - "name": "Charges location pour camionnettes en cr\u00e9dit-bail" - }, - { - "name": "Charges de location pour voitures en cr\u00e9dit-bail" - }, - { - "name": "Charges de location pour v\u00e9hicules en cr\u00e9dit-bail" - }, - { - "name": "Charges de location pour camions en cr\u00e9dit-bail" - }, - { - "name": "Location de v\u00e9hicules" - } - ], - "name": "Charges de location pour v\u00e9hicules en cr\u00e9dit-bail", - "report_type": "Profit and Loss" - } - ], - "name": "Charges de v\u00e9hicules", - "report_type": "Profit and Loss" - } - ], - "name": "Charges de v\u00e9hicules et de transport", - "report_type": "Profit and Loss" - }, - { - "children": [ - { - "children": [ - { - "name": "Surveillance" - }, - { - "name": "S\u00e9curit\u00e9" - } - ], - "name": "S\u00e9curit\u00e9 et surveillance", - "report_type": "Profit and Loss" - }, - { - "children": [ - { - "name": "Informations \u00e9conomiques" - }, - { - "name": "Poursuites" - } - ], - "name": "Informations \u00e9conomiques, poursuites", - 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"report_type": "Profit and Loss" - }, - { - "children": [ - { - "name": "Foires, expositions" - }, - { - "name": "Vitrines, d\u00e9coration" - } - ], - "name": "Vitrines, d\u00e9coration, foires, expositions", - "report_type": "Profit and Loss" - }, - { - "children": [ - { - "name": "Publicit\u00e9 dans les journaux pour le produit Y" - }, - { - "name": "Publicit\u00e9 dans les journaux pour le produit X" - }, - { - "name": "Publicit\u00e9 sur CD-ROM" - }, - { - "name": "Publicit\u00e9 sur Internet" - }, - { - "name": "Publicit\u00e9 sur le Vid\u00e9otexte" - }, - { - "name": "Publicit\u00e9 \u00e0 la t\u00e9l\u00e9vision" - }, - { - "name": "Publicit\u00e9 \u00e0 la radio" - }, - { - "name": "Publicit\u00e9 dans les journaux" - }, - { - "name": "Publicit\u00e9 \u00e0 la t\u00e9l\u00e9vision pour le produit Y" - }, - { - "name": "Publicit\u00e9 \u00e0 la t\u00e9l\u00e9vision pour le produit X" - } - ], - "name": "Publicit\u00e9, m\u00e9dias \u00e9lectroniques", - "report_type": "Profit and Loss" - }, - { - "children": [ - { - "name": "Imprim\u00e9s publicitaires, mat\u00e9riel de publicit\u00e9" - }, - { - "name": "Articles de publicit\u00e9, \u00e9chantillons" - } - ], - "name": "Imprim\u00e9s, mat\u00e9riel, articles de publicit\u00e9", - "report_type": "Profit and Loss" - }, - { - "children": [ - { - "name": "Etudes de march\u00e9" - }, - { - "name": "Conseils en publicit\u00e9" - } - ], - "name": "Conseils en publicit\u00e9, \u00e9tudes de march\u00e9", - "report_type": "Profit and Loss" - } - ], - "name": "Publicit\u00e9", - "report_type": "Profit and Loss" - }, - { - "children": [ - { - "children": [ - { - "children": [ - { - "name": "Charges d'administration comme pr\u00e9l\u00e8vements priv\u00e9s" - } - ], - "name": "Charges d'administration comme pr\u00e9l\u00e8vements priv\u00e9s", - "report_type": "Profit and Loss" - }, - { - "children": [ - { - "name": "Mat\u00e9riel de bureau" - }, - { - "name": "Imprim\u00e9s" - }, - { - "name": "Photocopies" - }, - { - "name": "Litt\u00e9rature technique" - } - ], - "name": "Mat\u00e9riel de bureau, imprim\u00e9s, photocopies", - "report_type": "Profit and Loss" - }, - { - "children": [ - { - "name": "Frais de port" - }, - { - "name": "Internet" - }, - { - "name": "T\u00e9l\u00e9fax" - }, - { - "name": "T\u00e9l\u00e9phone" - } - ], - "name": "T\u00e9l\u00e9phone, t\u00e9l\u00e9fax, Internet, frais de port", - "report_type": "Profit and Loss" - }, - { - "children": [ - { - "name": "Honoraires pour conseil" - }, - { - "name": "Honoraires pour fiduciaire" - }, - { - "name": "Honoraires pour conseil juridique" - } - ], - "name": "Honoraires pour fiduciaire et conseil", - "report_type": "Profit and Loss" - }, - { - "children": [ - { - "name": "Pourboires" - }, - { - "name": "Cotisations" - }, - { - "name": "Dons et cadeaux" - } - ], - "name": "Cotisations, dons, cadeaux et pourboires", - "report_type": "Profit and Loss" - }, - { - "children": [ - { - "name": "Charges pour conseil d'administration" - }, - { - "name": "Charges pour assembl\u00e9e g\u00e9n\u00e9rale" - }, - { - "name": "Charges pour organe de r\u00e9vision" - } - ], - "name": "Conseil d'administration, AG, OR", - "report_type": "Profit and Loss" - } - ], - "name": "Charges d'administration", - "report_type": "Profit and Loss" - }, - { - "children": [ - { - "children": [ - { - "name": "Frais de r\u00e9seau" - }, - { - "name": "Investissements de faible montant" - }, - { - "name": "Entretien / Hotline Hardware" - }, - { - "name": "Charges de licence/Update" - }, - { - "name": "Disquettes, CD-Rom, cassettes, fournitures" - }, - { - "name": "Entretien / Hotline Software" - } - ], - "name": "Licences et entretien", - "report_type": "Profit and Loss" - }, - { - "children": [ - { - "name": "D\u00e9veloppement projet informatique B" - }, - { - "name": "Conseils en d\u00e9veloppement de concepts" - }, - { - "name": "D\u00e9veloppement individualis\u00e9, adaptation" - }, - { - "name": "Charges d'installation" - }, - { - "name": "D\u00e9veloppement projet informatique A" - } - ], - "name": "Conseils et d\u00e9veloppements", - "report_type": "Profit and Loss" - }, - { - "children": [ - { - "name": "Location de mat\u00e9riel" - }, - { - "name": "Location en cr\u00e9dit-bail de mat\u00e9riel" - }, - { - "name": "Location en cr\u00e9dit-bail de logiciels" - } - ], - "name": "Locations en cr\u00e9dit-bail et locations de hard/soft", - "report_type": "Profit and Loss" - } - ], - "name": "Informatique", - "report_type": "Profit and Loss" - } - ], - "name": "Charges d'administration et d'informatique", - "report_type": "Profit and Loss" - }, - { - "children": [ - { - "children": [ - { - "children": [ - { - "name": "Charbon, briquettes, bois" - }, - { - "name": "Mazout" - } - ], - "name": "Combustibles et mat\u00e9riaux de chauffage", - "report_type": "Profit and Loss" - }, - { - "children": [ - { - "name": "Flux de chaleur" - }, - { - "name": "Force motrice" - }, - { - "name": "Flux d'\u00e9clairage" - } - ], - "name": "Electricit\u00e9", - "report_type": "Profit and Loss" - }, - { - "children": [ - { - "name": "Eau" - } - ], - "name": "Eau", - "report_type": "Profit and Loss" - }, - { - "children": [ - { - "name": "Gaz naturel" - }, - { - "name": "Gaz liquide en bonbonnes" - } - ], - "name": "Gaz", - "report_type": "Profit and Loss" - } - ], - "name": "Charges d'\u00e9nergie", - "report_type": "Profit and Loss" - }, - { - "children": [ - { - "children": [ - { - "name": "Eaux us\u00e9es" - }, - { - "name": "Evacuation de d\u00e9chets sp\u00e9ciaux" - }, - { - "name": "Evacuation de d\u00e9chets" - } - ], - "name": "Evacuation de d\u00e9chets", - "report_type": "Profit and Loss" - } - ], - "name": "Evacuation de d\u00e9chets", - "report_type": "Profit and Loss" - } - ], - "name": "Charges d'\u00e9nergie et \u00e9vacuation des d\u00e9chets", - "report_type": "Profit and Loss" - }, - { - "children": [ - { - "children": [ - { - "name": "Amortissements s/usines" - }, - { - "name": "Amortissements s/b\u00e2timents d'exploitation" - } - ], - "name": "Amortissements s/immobilisations corporelles imm.", - "report_type": "Profit and Loss" - }, - { - "children": [ - { - "name": "Amortissements s/machines de bureau, informatique" - }, - { - "name": "Amortissements s/v\u00e9hicules" - }, - { - "name": "Amortissements s/machines et appareil production" - }, - { - "name": "Amortissements s/mobilier et installations" - } - ], - "name": "Amortissements s/immobilisations corporelles", - "report_type": "Profit and Loss" - }, - { - "children": [ - { - "name": "D\u00e9pr\u00e9ciation s/cr\u00e9ance envers la filiale B" - }, - { - "name": "D\u00e9pr\u00e9ciation s/participation \u00e0 la filiale A" - } - ], - "name": "D\u00e9pr\u00e9ciations s/participations \u00e0 des st\u00e9s groupe", - "report_type": "Profit and Loss" - }, - { - "children": [ - { - "name": "D\u00e9pr\u00e9ciation s/titres des actifs immobilis\u00e9s" - }, - { - "name": "D\u00e9pr\u00e9ciations s/autres immobilisations financi\u00e8res" - } - ], - "name": "D\u00e9pr\u00e9ciations s/immobilisations financi\u00e8res", - "report_type": "Profit and Loss" - }, - { - "children": [ - { - "name": "Amortissements s/charges de recherche, d\u00e9velop." - }, - { - "name": "Amortissements s/charges de fondation" - } - ], - "name": "Amortissements s/charges activ\u00e9es", - "report_type": "Profit and Loss" - }, - { - "children": [ - { - "name": "Amortissements s/goodwill" - }, - { - "name": "Amortissement s/brevets, know-how" - }, - { - "name": "Amortissements s/marques, \u00e9chantillons, mod\u00e8les" - } - ], - "name": "Amortissements s/immobilisations incorporelles", - "report_type": "Profit and Loss" - } - ], - "name": "Amortissement", - "report_type": "Profit and Loss" - }, - { - "children": [ - { - "children": [ - { - "children": [ - { - "name": "Produits financiers s/cr\u00e9ances envers filiale B" - }, - { - "name": "Produits financiers s/compte courant actionnaire X" - } - ], - "name": "Produits financiers placement aupr\u00e8s actionnaires", - "report_type": "Profit and Loss" - }, - { - "children": [ - { - "name": "Produits financiers s/titres r\u00e9alisables \u00e0 c. t." - }, - { - "name": "Produits financiers s/autres placements \u00e0 c.t." - }, - { - "name": "Produits financiers s/avoirs postaux, bancaires" - }, - { - "name": "Produits financiers s/avoirs \u00e0 court terme" - }, - { - "name": "Produits financiers s/actions propres" - } - ], - "name": "Produits financiers des liquidit\u00e9s et des titres", - "report_type": "Profit and Loss" - }, - { - "children": [ - { - "name": "Produits financiers s/cpte courant de la filiale A" - }, - { - "name": "Produits financiers s/cr\u00e9ances envers la filiale B" - } - ], - "name": "Produits financiers de placement aupr\u00e8s des st\u00e9s", - "report_type": "Profit and Loss" - }, - { - "children": [ - { - "name": "Gains de change sur dettes financi\u00e8res" - }, - { - "name": "Escomptes obtenus des fournisseurs" - }, - { - "name": "Produits financiers s/acomptes vers\u00e9s" - }, - { - "name": "Gains de change sur liquidit\u00e9s et titres" - }, - { - "name": "Gains de change s/immobilisations financi\u00e8res" - 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}, - { - "children": [ - { - "name": "Amortissement cumul\u00e9 s/immob. incorporelles" - }, - { - "name": "Brevets, know-how, recettes de fabrication" - }, - { - "name": "Marques commerciales, \u00e9chantillons, mod\u00e8les, plans" - }, - { - "name": "Droits de licence, concessions, d'usage, commerce" - }, - { - "name": "Droits de propri\u00e9t\u00e9, d'\u00e9dition, conventionnels" - } - ], - "name": "Immobilisations incorporelles", - "report_type": "Balance Sheet" - }, - { - "children": [ - { - "name": "Obligations" - }, - { - "name": "Actions" - }, - { - "name": "Corrections de valeur s/immobilisations" - } - ], - "name": "Immobilisations financi\u00e8res", - "report_type": "Balance Sheet" - }, - { - "children": [ - { - "name": "Amortissements cumul\u00e9s s/charges activ\u00e9es" - }, - { - "name": "Charges activ\u00e9es" - } - ], - "name": "Charges activ\u00e9es", - "report_type": "Balance Sheet" - } - ], - "name": "Actifs hors exploitation", - "report_type": "Balance Sheet" - } - ], - "name": "Actifs hors exploitation", - "report_type": "Balance Sheet" - }, - { - "children": [ - { - "children": [ - { - "children": [ - { - "name": "Produits \u00e0 recevoir" - }, - { - "name": "Charges constat\u00e9es d'avance" - } - ], - "name": "Actifs de r\u00e9gularisation (Actifs transitoires)", - "report_type": "Balance Sheet" - } - ], - "name": "Actifs de r\u00e9gularisation", - "report_type": "Balance Sheet" - }, - { - "children": [ - { - "children": [ - { - "name": "Stocks de produits semi-ouvr\u00e9s" - }, - { - "name": "Corrections valeur s/stocks produits semi-ouvr\u00e9s" - } - ], - "name": "Stocks de produits semi-ouvr\u00e9s", - "report_type": "Profit and Loss" - }, - { - "children": [ - { - "name": "Marchandises en consignation" - } - ], - "name": "Marchandises en consignation", - "report_type": "Profit and Loss" - }, - { - "children": [ - { - "name": "R\u00e9serve s/marchandises" - }, - { - "name": "Acomptes vers\u00e9s s/mati\u00e8res auxiliaires-fournitures" - }, - { - "name": "Stocks" - }, - { - "name": "Stocks de fournitures d'exploitation" - }, - { - "name": "Stocks de mati\u00e8res auxiliaires" - } - ], - "name": "Stocks de mati\u00e8res auxiliaires et de fournitures", - "report_type": "Balance Sheet" - }, - { - "children": [ - { - "name": "Stocks de mati\u00e8res premi\u00e8res B" - }, - { - "name": "Stocks de mati\u00e8res premi\u00e8res A" - }, - { - "name": "Corrections valeur s/stocks de mati\u00e8res premi\u00e8res" - }, - { - "name": "Acomptes vers\u00e9s pour mati\u00e8res premi\u00e8res" - } - ], - "name": "Stocks de mati\u00e8res premi\u00e8res", - "report_type": "Balance Sheet" - }, - { - "children": [ - { - "name": "Corrections valeur s/stocks produits en cours" - }, - { - "name": "Stocks de produits en cours" - } - ], - "name": "Stocks de produits en cours", - "report_type": "Profit and Loss" - }, - { - "children": [ - { - "name": "Stocks de marchandises A" - }, - { - "name": "Stocks de marchandises B" - }, - { - "name": "Acomptes vers\u00e9s pour marchandises" - }, - { - "name": "Corrections valeur s/stocks de marchandises" - } - ], - "name": "Stocks de marchandises", - "report_type": "Balance Sheet" - }, - { - "children": [ - { - "name": "Stocks de produits finis" - }, - { - "name": "Corrections valeur s/stocks produits finis" - } - ], - "name": "Stocks de produits finis", - "report_type": "Profit and Loss" - }, - { - "children": [ - { - "name": "Acomptes vers\u00e9s pour stocks obligatoires" - }, - { - "name": "R\u00e9serve s/marchandises" - }, - { - "name": "Stocks obligatoires" - } - ], - "name": "Stocks obligatoires", - "report_type": "Profit and Loss" - }, - { - "children": [ - { - "name": "Acomptes vers\u00e9s pour autres approvisionnements" - }, - { - "name": "Corrections valeur s/stocks d'autres approvision." - }, - { - "name": "Stocks de pi\u00e8ces termin\u00e9es" - }, - { - "name": "Stocks de pi\u00e8ces semi-ouvr\u00e9es" - } - ], - "name": "Stocks d'autres approvisionnements", - "report_type": "Balance Sheet" - } - ], - "name": "Stocks et travaux en cours", - "report_type": "Balance Sheet" - }, - { - "children": [ - { - "children": [ - { - "children": [ - { - "name": "Capital-actions non lib\u00e9r\u00e9, r\u00e9clam\u00e9" - } - ], - "name": "Capital-actions non lib\u00e9r\u00e9", - "report_type": "Balance Sheet" - }, - { - "children": [ - { - "name": "Compte courant de primes" - }, - { - "name": "Provisions pertes s/autres cr\u00e9ances \u00e0 court terme" - }, - { - "name": "Acomptes aux fournisseurs" - }, - { - "name": "Effets \u00e0 recevoir, pas de remise \u00e0 l'escompte" - }, - { - "name": "Cr\u00e9ances envers des soci\u00e9t\u00e9s de virement" - }, - { - "name": "Cautionnements en esp\u00e8ces" - } - ], - "name": "Autres cr\u00e9ances \u00e0 court terme", - "report_type": "Balance Sheet" - }, - { - "children": [ - { - "name": "Provisions pertes s/autres cr\u00e9ances envers soci\u00e9t\u00e9" - }, - { - "name": "Cr\u00e9ances d'emprunt envers la filiale A" - }, - { - "name": "Cr\u00e9ances d'emprunt envers la filiale B" - } - ], - "name": "Autres cr\u00e9ances \u00e0 court terme envers des soci\u00e9t\u00e9s du groupe", - "report_type": "Balance Sheet" - }, - { - "children": [ - { - "name": "TVA: d\u00e9ductible s/achats de mati\u00e8res et services" - }, - { - "name": "TVA: d\u00e9ductible s/investissement et autres charges" - }, - { - "name": "Imp\u00f4t anticip\u00e9 \u00e0 r\u00e9cup\u00e9rer" - }, - { - "name": "Cr\u00e9ances envers l'administration des douanes" - }, - { - "name": "Cr\u00e9ances envers la CNA" - } - ], - "name": "Cr\u00e9ances envers des institutions publiques", - "report_type": "Balance Sheet" - }, - { - "children": [ - { - "name": "Cr\u00e9ances d'emprunt envers l'actionnaire Y" - }, - { - "name": "Cr\u00e9ances d'emprunt envers l'actionnaire X" - }, - { - "name": "Provisions pertes s/autres cr\u00e9ances actionnaires" - } - ], - "name": "Autres cr\u00e9ances \u00e0 court terme envers actionnaires", - "report_type": "Balance Sheet" - }, - { - "children": [ - { - "name": "Provisions pertes s/autres cr\u00e9ances envers tiers" - }, - { - "name": "Cr\u00e9ances d'emprunt \u00e0 court terme" - }, - { - "name": "Avances \u00e0 court terme" - }, - { - "name": "Avances de frais" - } - ], - "name": "Autres cr\u00e9ances \u00e0 court terme envers des tiers", - "report_type": "Balance Sheet" - } - ], - "name": "Autres cr\u00e9ances \u00e0 court terme", - "report_type": "Balance Sheet" - }, - { - "children": [ - { - "children": [ - { - "name": "Ducroire" - }, - { - "account_type": "Receivable", - "name": "Cr\u00e9ances envers des tiers \u00e9trangers" - }, - { - "account_type": "Receivable", - "name": "Cr\u00e9ances envers des tiers suisses" - } - ], - "name": "Cr\u00e9ances r\u00e9sultant prestations envers des tiers", - "report_type": "Balance Sheet" - }, - { - "children": [ - { - "name": "Provisions pertes s/cr\u00e9ances envers actionnaires" - }, - { - "account_type": "Receivable", - "name": "Cr\u00e9ances envers l'actionnaire Y" - }, - { - "account_type": "Receivable", - "name": "Cr\u00e9ances envers l'actionnaire X" - } - ], - "name": "Cr\u00e9ances r\u00e9sultant prestations envers actionnaires", - "report_type": "Balance Sheet" - }, - { - "children": [ - { - "account_type": "Receivable", - "name": "Cr\u00e9ances envers la filiale A" - }, - { - "account_type": "Receivable", - "name": "Cr\u00e9ances envers la filiale B" - }, - { - "name": "Provisions pertes s/cr\u00e9ances envers des soci\u00e9t\u00e9s du groupe" - } - ], - "name": "Cr\u00e9ances r\u00e9sultant prestations envers des soci\u00e9t\u00e9s du groupe", - "report_type": "Balance Sheet" - } - ], - "name": "Cr\u00e9ances r\u00e9sultant de vente et de prestations de services (d\u00e9biteurs-clients)", - "report_type": "Balance Sheet" - } - ], - "name": "Cr\u00e9ances", - "report_type": "Balance Sheet" - }, - { - "children": [ - { - "children": [ - { - "account_type": "Cash", - "name": "Provision pour pertes s/avoirs \u00e0 court terme" - }, - { - "account_type": "Cash", - "name": "Placement fiduciaires en devises" - }, - { - "account_type": "Cash", - "name": "Placements fiduciaires" - }, - { - "account_type": "Cash", - "name": "Placements fixes" - } - ], - "name": "Avoirs \u00e0 court terme", - "report_type": "Balance Sheet" - }, - { - "children": [ - { - "account_type": "Cash", - "name": "Compte d'attente en monnaie" - } - ], - "name": "Compte d'attente en monnaie", - "report_type": "Profit and Loss" - }, - { - "children": [ - { - "account_type": "Cash", - "name": "Provisions risques de change s/comptes en devises" - }, - { - "account_type": "Cash", - "name": "Compte d'\u00e9pargne" - }, - { - "account_type": "Cash", - "name": "Compte de placement" - }, - { - "account_type": "Cash", - "name": "Compte courant exploitation principale" - }, - { - "account_type": "Cash", - "name": "Compte courant exploitation accessoire" - }, - { - "account_type": "Cash", - "name": "Compte en devise EUR" - }, - { - "account_type": "Cash", - "name": "Compte en devise B" - } - ], - "name": "Banques", - "report_type": "Balance Sheet" - }, - { - "children": [ - { - "account_type": "Cash", - "name": "Bons de jouissance (cot\u00e9s)" - }, - { - "account_type": "Cash", - "name": "Obligations (cot\u00e9es)" - }, - { - "account_type": "Cash", - "name": "Actions (cot\u00e9es)" - }, - { - "account_type": "Cash", - "name": "Bons de participation (cot\u00e9s)" - }, - { - "account_type": "Cash", - "name": "Correction valeur s/titres r\u00e9alisables court terme" - } - ], - "name": "Titres r\u00e9alisables \u00e0 court terme", - "report_type": "Balance Sheet" - }, - { - "children": [ - { - "account_type": "Cash", - "name": "Caisse auxiliaire" - }, - { - "account_type": "Cash", - "name": "Caisse principale" - }, - { - "account_type": "Cash", - "name": "Caisse succursale" - }, - { - "account_type": "Cash", - "name": "Devise A" - }, - { - "account_type": "Cash", - "name": "Devise B" - }, - { - "account_type": "Cash", - "name": "Provisions pour risques de change" - } - ], - "name": "Caisse", - "report_type": "Balance Sheet" - }, - { - "children": [ - { - "account_type": "Cash", - "name": "Provisions pertes s/ch\u00e8ques et effets \u00e0 recevoir" - }, - { - "account_type": "Cash", - "name": "Ch\u00e8ques" - }, - { - "account_type": "Cash", - "name": "Effets \u00e0 recevoir" - } - ], - "name": "Ch\u00e8ques, effets \u00e0 recevoir", - "report_type": "Balance Sheet" - }, - { - "children": [ - { - "account_type": "Cash", - "name": "Ch\u00e8ques postaux succursale" - }, - { - "account_type": "Cash", - "name": "Ch\u00e8ques postaux exploitation principale" - } - ], - "name": "Poste (CCP)", - "report_type": "Balance Sheet" - }, - { - "children": [ - { - "account_type": "Cash", - "name": "Correction valeur s/autres placements court terme" - }, - { - "account_type": "Cash", - "name": "Instruments financiers d\u00e9riv\u00e9s" - }, - { - "account_type": "Cash", - "name": "Correction valeur s/actions propres" - }, - { - "account_type": "Cash", - "name": "Actions propres (r\u00e9alisables \u00e0 court terme)" - } - ], - "name": "Autres placements \u00e0 court terme", - "report_type": "Balance Sheet" - } - ], - "name": "Liquidit\u00e9s et titres", - "report_type": "Balance Sheet" - } - ], - "name": "Actifs circulants", - "report_type": "Balance Sheet" - }, - { - "children": [ - { - "children": [ - { - "children": [ - { - "name": "Amortissement cumul\u00e9 sur goodwill" - }, - { - "name": "Goodwill (survaleur)" - } - ], - "name": "Goodwill", - "report_type": "Balance Sheet" - }, - { - "children": [ - { - "name": "Amortissement cumul\u00e9 s/marques, \u00e9chantillons, etc." - }, - { - "name": "Marques commerciales" - }, - { - "name": "Echantillons" - }, - { - "name": "Plans" - }, - { - "name": "Mod\u00e8les" - } - ], - "name": "Marques commerciales, \u00e9chantillons, mod\u00e8les, plans", - "report_type": "Balance Sheet" - }, - { - "children": [ - { - "name": "Droits conventionnels" - }, - { - "name": "Droits de propri\u00e9t\u00e9 intellectuelle" - }, - { - "name": "Droits d'\u00e9dition" - }, - { - "name": "Amortissement cumul\u00e9 s/droits" - } - ], - "name": "Droits de propri\u00e9t\u00e9s, d'\u00e9dition, conventionnels", - "report_type": "Balance Sheet" - }, - { - "children": [ - { - "name": "Fichiers de clients" - }, - { - "name": "Logiciels (d\u00e9veloppement interne)" - }, - { - "name": "Interdiction de concurrence" - }, - { - "name": "Amortissement cumul\u00e9 s/autres immobilisations" - } - ], - "name": "Autres immobilisations incorporelles", - "report_type": "Balance Sheet" - }, - { - "children": [ - { - "name": "Amortissement cumul\u00e9 s/brevets, know-how, recettes" - }, - { - "name": "Recettes de fabrication" - }, - { - "name": "Know-how" - }, - { - "name": "Brevets" - } - ], - "name": "Brevets, know-how, recettes de fabrication", - "report_type": "Balance Sheet" - }, - { - "children": [ - { - "name": "Amortissement cumul\u00e9 s/droits" - }, - { - "name": "Concessions" - }, - { - "name": "Droits de licences" - }, - { - "name": "Raisons de commerce" - }, - { - "name": "Droits de jouissance" - } - ], - "name": "Droits de licences, concessions, etc.", - "report_type": "Balance Sheet" - } - ], - "name": "Immobilisations incorporelles", - "report_type": "Balance Sheet" - }, - { - "children": [ - { - "children": [ - { - "name": "Maisons d'habitation du personnel" - }, - { - "name": "Maisons d'habitations de soci\u00e9t\u00e9s immobili\u00e8res" - }, - { - "name": "Terrains" - }, - { - "name": "Acomptes s/immeubles d'habitation" - }, - { - "name": "Amortissement cumul\u00e9 s/biens-fonds non b\u00e2tis" - } - ], - "name": "Immeubles d'habitation", - "report_type": "Balance Sheet" - }, - { - "children": [ - { - "name": "Acomptes s/b\u00e2timents d'exposition et vente" - }, - { - "name": "Amortissement cumul\u00e9 s/b\u00e2timents exposition, vente" - }, - { - "name": "Terrains" - }, - { - "name": "Halles d'exposition" - }, - { - "name": "Halle de vente" - } - ], - "name": "B\u00e2timents d'exposition et de vente", - "report_type": "Balance Sheet" - }, - { - "children": [ - { - "name": "Ateliers" - }, - { - "name": "Terrains" - }, - { - "name": "Acomptes s/ateliers" - }, - { - "name": "Amortissement cumul\u00e9 s/ateliers" - } - ], - "name": "Ateliers", - "report_type": "Profit and Loss" - }, - { - "children": [ - { - "name": "B\u00e2timents d'exploitation" - }, - { - "name": "Terrains" - }, - { - "name": "Acomptes s/b\u00e2timents d'exploitation" - }, - { - "name": "Amortissement cumul\u00e9 s/b\u00e2timents d'exploitation" - } - ], - "name": "B\u00e2timents d'exploitation", - "report_type": "Profit and Loss" - }, - { - "children": [ - { - "name": "Amortissement cumul\u00e9 s/b\u00e2timents administratifs" - }, - { - "name": "Acomptes s/b\u00e2timents administratifs" - }, - { - "name": "B\u00e2timents d'administration" - }, - { - "name": "B\u00e2timents de bureau" - }, - { - "name": "Terrains" - } - ], - "name": "B\u00e2timents administratifs", - "report_type": "Balance Sheet" - }, - { - "children": [ - { - "name": "Amortissement cumul\u00e9 s/entrep\u00f4ts" - }, - { - "name": "Acomptes s/entrep\u00f4ts" - }, - { - "name": "Terrains" - }, - { - "name": "Entrep\u00f4ts" - } - ], - "name": "Entrep\u00f4ts", - "report_type": "Profit and Loss" - }, - { - "children": [ - { - "name": "Amortissement cumul\u00e9 s/usines" - }, - { - "name": "Acomptes s/usines" - }, - { - "name": "Terrains" - }, - { - "name": "Usines" - } - ], - "name": "Usines", - "report_type": "Profit and Loss" - } - ], - "name": "Immobilisation corporelles immeubles", - "report_type": "Balance Sheet" - }, - { - "children": [ - { - "children": [ - { - "name": "Amortissement cumul\u00e9 s/machines et appareils prod." - }, - { - "name": "Acomptes s/machines et appareils de production" - }, - { - "name": "Cha\u00eenes de production" - }, - { - "name": "Machines et appareils" - } - ], - "name": "Machines et appareils destin\u00e9s \u00e0 la production", - "report_type": "Balance Sheet" - }, - { - "children": [ - { - "name": "Amortissement cumul\u00e9 s/instruments et outillage" - }, - { - "name": "Acomptes s/instruments et outillage" - }, - { - "name": "Instruments et outillage" - } - ], - "name": "Instruments et outillage", - "report_type": "Profit and Loss" - }, - { - "children": [ - { - "name": "Installations de s\u00e9curit\u00e9" - }, - { - "name": "Syst\u00e8mes \u00e0 commande automatique" - }, - { - "name": "Syst\u00e8mes de communication" - }, - { - "name": "Infrastructures informatiques" - }, - { - "name": "Machines de bureau" - }, - { - "name": "Logiciels" - }, - { - "name": "Appareils \u00e9lectroniques de mesure et de contr\u00f4le" - }, - { - "name": "Amortissement cumul\u00e9 machines, informatique, comm" - }, - { - "name": "Acomptes s/machines, informatique, communication" - } - ], - "name": "Machines de bureau, informatiques, communication", - "report_type": "Balance Sheet" - }, - { - "children": [ - { - "name": "Camions" - }, - { - "name": "Automobiles" - }, - { - "name": "Camionnettes" - }, - { - "name": "V\u00e9hicules sp\u00e9ciaux" - }, - { - "name": "Acomptes s/v\u00e9hicules" - }, - { - "name": "Amortissement cumul\u00e9 s/v\u00e9hicules" - } - ], - "name": "V\u00e9hicules", - "report_type": "Balance Sheet" - }, - { - "children": [ - { - "name": "Acomptes sur mobilier et installations" - }, - { - "name": "Amortissement cumul\u00e9 sur mobilier et installations" - }, - { - "name": "Installations d'entrep\u00f4ts" - }, - { - "name": "Mobilier de bureau" - }, - { - "name": "Mobilier d'exploitation" - }, - { - "name": "Installations d'ateliers" - } - ], - "name": "Mobilier et installations", - "report_type": "Balance Sheet" - }, - { - "children": [ - { - "name": "Lingerie et habits de travail" - }, - { - "name": "Moules et mod\u00e8les" - }, - { - "name": "Acomptes s/autres immobilisations corporelles" - }, - { - "name": "Amortissement cumul\u00e9 s/immobilisations corporelles" - } - ], - "name": "Autres immobilisations corporelles meubles", - "report_type": "Balance Sheet" - }, - { - "children": [ - { - "name": "Acomptes s/\u00e9quipements et installations" - }, - { - "name": "Amortissement cumul\u00e9 s/\u00e9quipements et installation" - }, - { - "name": "Ascenseurs, escaliers roulants" - }, - { - "name": "Baraques" - }, - { - "name": "Constructions mobili\u00e8res" - }, - { - "name": "Voies ferr\u00e9es industrielles" - }, - { - "name": "R\u00e9servoirs" - }, - { - "name": "Conteneurs" - } - ], - "name": "Equipements et installations", - "report_type": "Balance Sheet" - }, - { - "children": [ - { - "name": "Installations de stockage" - }, - { - "name": "Entrep\u00f4ts \u00e0 hauts rayonnages" - }, - { - "name": "Acomptes s/installations de stockage" - }, - { - "name": "Amortissement cumul\u00e9 s/installations de stockage" - } - ], - "name": "Installations de stockage", - "report_type": "Profit and Loss" - } - ], - "name": "Immobilisation corporelles meubles", - "report_type": "Balance Sheet" - }, - { - "children": [ - { - "children": [ - { - "name": "Pr\u00eats \u00e0 long terme \u00e0 des actionnaires" - }, - { - "name": "Pr\u00eats hypoth\u00e9caires \u00e0 des actionnaires" - }, - { - "name": "Corrections valeur s/cr\u00e9ances long terme \u00e0 action." - } - ], - "name": "Cr\u00e9ances \u00e0 long terme envers des actionnaires", - "report_type": "Balance Sheet" - }, - { - "children": [ - { - "name": "Actions" - }, - { - "name": "Obligations de caisse" - }, - { - "name": "Bons de participation" - }, - { - "name": "Bons de jouissance" - }, - { - "name": "Obligations" - }, - { - "name": "Corrections valeur s/titres \u00e0 long terme" - } - ], - "name": "Titres \u00e0 long terme", - "report_type": "Balance Sheet" - }, - { - "children": [ - { - "name": "Corrections valeur s/participations" - }, - { - "name": "Autres participations" - }, - { - "name": "Participation dans la filiale A" - }, - { - "name": "Participation dans la filiale B" - } - ], - "name": "Participations", - "report_type": "Balance Sheet" - }, - { - "children": [ - { - "name": "Corrections valeur s/cr\u00e9ances long terme \u00e0 tiers" - }, - { - "name": "Pr\u00eats \u00e0 long terme \u00e0 des soci\u00e9t\u00e9s du groupe" - }, - { - "name": "Pr\u00eats hypoth\u00e9caires \u00e0 des tiers" - } - ], - "name": "Cr\u00e9ances \u00e0 long terme envers des tiers", - "report_type": "Balance Sheet" - }, - { - "children": [ - { - "name": "Corrections valeur s/actions propres" - }, - { - "name": "Actions propres" - } - ], - "name": "Actions propres", - "report_type": "Profit and Loss" - }, - { - "children": [ - { - "name": "Comptes bloqu\u00e9s \u00e0 titre de r\u00e9serve de crise" - }, - { - "name": "Comptes de placement" - }, - { - "name": "Corrections valeur s/autres placements long terme" - } - ], - "name": "Autres placements \u00e0 long terme", - "report_type": "Balance Sheet" - }, - { - "children": [ - { - "name": "Corrections valeur s/cr\u00e9ances long terme des soci\u00e9t\u00e9s du groupe" - }, - { - "name": "Pr\u00eats hypoth\u00e9caires \u00e0 des soci\u00e9t\u00e9s du groupe" - }, - { - "name": "Pr\u00eats \u00e0 long terme \u00e0 des soci\u00e9t\u00e9s du groupe" - } - ], - "name": "Cr\u00e9ances \u00e0 long terme envers des soci\u00e9t\u00e9s du groupe", - "report_type": "Balance Sheet" - } - ], - "name": "Immobilisations financi\u00e8res", - "report_type": "Balance Sheet" - } - ], - "name": "Actifs immobilis\u00e9s", - "report_type": "Balance Sheet" - } - ], - "name": "Actif", - "report_type": "Balance Sheet" - }, - { - "children": [ - { - "children": [ - { - "children": [ - { - "children": [ - { - "name": "Dettes envers les ch\u00e8ques postaux" - }, - { - "name": "Dettes bancaires \u00e0 court terme" - }, - { - "name": "Effets \u00e0 payer" - } - ], - "name": "Dettes financi\u00e8res \u00e0 court terme", - "report_type": "Balance Sheet" - }, - { - "children": [ - { - "name": "Emprunts \u00e0 long terme" - }, - { - "name": "Avances fermes \u00e0 long terme" - }, - { - "name": "Dettes hypoth\u00e9caires" - } - ], - "name": "Autres dettes \u00e0 long terme", - "report_type": "Balance Sheet" - }, - { - "children": [ - { - "name": "Provisions \u00e0 court terme" - }, - { - "name": "Passifs de r\u00e9gularisation" - } - ], - "name": "Passifs de r\u00e9gularisation, provisions court terme", - "report_type": "Balance Sheet" - }, - 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}, - { - "name": "Provision pour d\u00e9veloppement" - } - ], - "name": "Provisions pour recherche et d\u00e9veloppement", - "report_type": "Balance Sheet" - }, - { - "children": [ - { - "name": "Provisions pour travaux de garantie" - } - ], - "name": "Provisions r\u00e9sultant de ventes/prestations service", - "report_type": "Balance Sheet" - }, - { - "children": [ - { - "name": "Provisions pour la protection de l'environnement" - } - ], - "name": "Provisions pour la protection de l'environnement", - "report_type": "Profit and Loss" - }, - { - "children": [ - { - "name": "Provisions pour prestations de retraite" - } - ], - "name": "Provisions pour prestations en cas de vieillesse", - "report_type": "Balance Sheet" - }, - { - "children": [ - { - "name": "Autres provisions" - } - ], - "name": "Autres provisions", - "report_type": "Profit and Loss" - }, - { - "children": [ - { - "name": "Provisions pour restructuration de l'entreprise" - } - ], - "name": "Provisions pour restructuration de l'entreprise", - "report_type": "Profit and Loss" - }, - { - "children": [ - { - "name": "Provisions pour imp\u00f4ts latents" - } - ], - "name": "Provisions pour imp\u00f4ts (long terme)", - "report_type": "Balance Sheet" - }, - { - "children": [ - { - "name": "Provision pour r\u00e9novations" - }, - { - "name": "Provision pour assainissements" - }, - { - "name": "Provision pour r\u00e9parations" - } - ], - "name": "Provisions r\u00e9paration, assainissements, r\u00e9novation", - "report_type": "Balance Sheet" - } - ], - "name": "Provisions \u00e0 long terme", - "report_type": "Balance Sheet" - }, - { - "children": [ - { - "children": [ - { - "name": "Dettes r\u00e9sultant d'op\u00e9rations de cr\u00e9dit-bail" - } - ], - "name": "Dettes r\u00e9sultant d'op\u00e9rations de cr\u00e9dit-bail", - "report_type": "Profit and Loss" - }, - { - "children": [ - { - "name": "Dettes bancaires \u00e0 long terme" - } - ], - "name": "Dettes bancaires \u00e0 long terme", - "report_type": "Profit and Loss" - }, - { - "children": [ - { - "name": "Emprunts par obligations" - } - ], - "name": "Emprunts par obligations", - "report_type": "Profit and Loss" - }, - { - "children": [ - { - "name": "Hypoth\u00e8ques sur entrep\u00f4ts" - }, - { - "name": "Hypoth\u00e8ques sur b\u00e2timents d'exposition et de vente" - }, - { - "name": "Hypoth\u00e8ques sur biens-fonds non b\u00e2tis" - }, - { - "name": "Hypoth\u00e8ques sur b\u00e2timents de bureau/administration" - }, - { - "name": "Hypoth\u00e8ques sur b\u00e2timents d'exploitation" - }, - { - "name": "Hypoth\u00e8ques sur immeubles d'habitation" - }, - { - "name": "Hypoth\u00e8ques sur usines" - }, - { - "name": "Hypoth\u00e8ques sur ateliers" - } - ], - "name": "Dettes hypoth\u00e9caires", - "report_type": "Balance Sheet" - } - ], - "name": "Dettes financi\u00e8re \u00e0 long terme", - "report_type": "Balance Sheet" - }, - { - "children": [ - { - "children": [ - { - "name": "Dettes hypoth\u00e9caires envers des soci\u00e9t\u00e9s du groupe" - }, - { - "name": "Emprunts \u00e0 long terme \u00e0 des soci\u00e9t\u00e9s du groupe" - } - ], - "name": "Dettes \u00e0 long terme envers des soci\u00e9t\u00e9s du groupe", - "report_type": "Balance Sheet" - }, - { - "children": [ - { - "name": "Dettes hypoth\u00e9caires envers des institutions LPP" - }, - { - "name": "Emprunts \u00e0 long terme \u00e0 des institutions LPP" - } - ], - "name": "Dettes \u00e0 long terme envers des institutions LPP", - "report_type": "Balance Sheet" - }, - { - "children": [ - { - "name": "Emprunts \u00e0 long terme \u00e0 des actionnaires" - }, - { - "name": "Dettes hypoth\u00e9caires envers des actionnaires" - } - ], - "name": "Dettes \u00e0 long terme envers des actionnaires", - "report_type": "Balance Sheet" - }, - { - "children": [ - { - "name": "Emprunts \u00e0 long terme \u00e0 des tiers" - } - ], - "name": "Emprunts \u00e0 long terme \u00e0 des tiers", - "report_type": "Profit and Loss" - } - ], - "name": "Autres dettes \u00e0 long terme", - "report_type": "Balance Sheet" - } - ], - "name": "Dettes \u00e0 long terme", - "report_type": "Balance Sheet" - }, - { - "children": [ - { - "children": [ - { - "children": [ - { - "name": "Acomptes \u00e0 court terme de tiers" - }, - { - "name": "Emprunts \u00e0 court terme de tiers" - } - ], - "name": "Autres dettes \u00e0 court terme envers des tiers", - "report_type": "Balance Sheet" - }, - { - "children": [ - { - "name": "Coupons d'obligations non encaiss\u00e9s" - }, - { - "name": "Dividendes non encaiss\u00e9s de l'exercice" - }, - { - "name": "Dividendes non encaiss\u00e9s des exercices pr\u00e9c\u00e9dents" - } - ], - "name": "Dividendes et coupons d'obligations non encaiss\u00e9s", - "report_type": "Balance Sheet" - }, - { - "children": [ - { - "name": "Dettes \u00e0 court terme envers la filiale A" - }, - { - "name": "Dettes \u00e0 court terme envers la filiale B" - } - ], - "name": "Autres dettes \u00e0 court terme c/st\u00e9s du groupe", - "report_type": "Balance Sheet" - }, - { - "children": [ - { - "name": "Dettes \u00e0 court terme envers l'actionnaire Y" - }, - { - "name": "Dettes \u00e0 court terme envers l'actionnaire X" - } - ], - "name": "Autres dettes \u00e0 court terme envers actionnaires", - "report_type": "Balance Sheet" - }, - { - "children": [ - { - "name": "Dettes \u00e0 court terme envers fonds de pr\u00e9voyance" - } - ], - "name": "Autres dettes \u00e0 court terme c/fonds pr\u00e9voyance", - "report_type": "Balance Sheet" - }, - { - "children": [ - { - "name": "R\u00e9sultat \u00e0 verser \u00e0 des tiers" - } - ], - "name": "R\u00e9sultat \u00e0 verser", - "report_type": "Balance Sheet" - }, - { - "children": [ - { - "name": "Droits de timbre dus" - }, - { - "name": "Imp\u00f4t anticip\u00e9 d\u00fb" - }, - { - "name": "TVA due" - }, - { - "name": "Imp\u00f4ts directs dus" - } - ], - "name": "Dettes envers des institutions publiques", - "report_type": "Balance Sheet" - }, - { - "children": [ - { - "name": "Obligation \u00e0 rembourser" - } - ], - "name": "Obligations \u00e0 rembourser", - "report_type": "Balance Sheet" - } - ], - "name": "Autres dettes \u00e0 court terme", - "report_type": "Balance Sheet" - }, - { - "children": [ - { - "children": [ - { - "name": "Provisions pour imp\u00f4ts directs" - }, - { - "name": "Provisions pour imp\u00f4ts indirects" - } - ], - "name": "Provisions \u00e0 court terme pour imp\u00f4ts", - "report_type": "Balance Sheet" - }, - { - "children": [ - { - "name": "Charges \u00e0 payer" - }, - { - "name": "Produits constat\u00e9s d'avance" - } - ], - "name": "Passifs de r\u00e9gularisation", - "report_type": "Balance Sheet" - }, - { - "children": [ - { - "name": "Provisions pour risques li\u00e9s aux engagements" - }, - { - "name": "Provisions pour travaux de garantie \u00e0 court terme" - } - ], - "name": "Provisions \u00e0 court terme c/ventes, services", - "report_type": "Balance Sheet" - } - ], - "name": "Passifs de r\u00e9gularisation, provisions court terme", - "report_type": "Balance Sheet" - }, - { - "children": [ - { - "children": [ - { - "account_type": "Payable", - "name": "Dettes envers la filiale A" - }, - { - "account_type": "Payable", - "name": "Dettes envers la filiale B" - } - ], - "name": "Dettes c/achats, prestations services st\u00e9s groupe", - "report_type": "Balance Sheet" - }, - { - "children": [ - { - "account_type": "Payable", - "name": "Acomptes de clients" - } - ], - "name": "Acomptes de clients", - "report_type": "Profit and Loss" - }, - { - "children": [ - { - "account_type": "Payable", - "name": "Dettes c/charges de personnel" - }, - { - "account_type": "Payable", - "name": "Dettes c/op\u00e9rations de cr\u00e9dit-bail" - }, - { - "account_type": "Payable", - "name": "Dettes c/autres charges d'exploitation" - }, - { - "account_type": "Payable", - "name": "Dettes c/prestations de services envers des tiers" - }, - { - "account_type": "Payable", - "name": "Dettes c/achats de mati\u00e8res et marchandises" - }, - { - "account_type": "Payable", - "name": "Dettes c/assurances sociales" - } - ], - "name": "Dettes \u00e0 court terme r\u00e9sultant d'achats et prestations services envers des tiers (fournisseurs)", - "report_type": "Balance Sheet" - }, - { - "children": [ - { - "account_type": "Payable", - "name": "Dettes envers l'actionnaire Y" - }, - { - "account_type": "Payable", - "name": "Dettes envers l'actionnaire X" - } - ], - "name": "Dettes c/achats, prestations services actionnaires", - "report_type": "Balance Sheet" - } - ], - "name": "Dettes \u00e0 court terme r\u00e9sultant d'achats et prestations services", - "report_type": "Balance Sheet" - }, - { - "children": [ - { - "children": [ - { - "name": "Autres dettes financi\u00e8res \u00e0 court terme \u00e0 tiers" - } - ], - "name": "Autres dettes financi\u00e8res \u00e0 court terme \u00e0 tiers", - "report_type": "Profit and Loss" - }, - { - "children": [ - { - "name": "Dettes financi\u00e8res \u00e0 court terme c/actionnaire X" - }, - { - "name": "Dettes financi\u00e8res \u00e0 court terme c/actionnaire Y" - } - ], - "name": "Dettes financi\u00e8res \u00e0 court terme actionnaires", - "report_type": "Balance Sheet" - }, - { - "children": [ - { - "name": "Dettes bancaires \u00e0 court terme" - } - ], - "name": "Dettes bancaires \u00e0 court terme", - "report_type": "Profit and Loss" - }, - { - "children": [ - { - "name": "Effets \u00e0 payer" - }, - { - "name": "Effets destin\u00e9s \u00e0 financer les stocks obligatoires" - } - ], - "name": "Effets \u00e0 payer", - "report_type": "Profit and Loss" - }, - { - "children": [ - { - "name": "Dettes financi\u00e8res \u00e0 court terme fonds pr\u00e9voyance" - } - ], - "name": "Dettes financi\u00e8res \u00e0 court terme fonds pr\u00e9voyance", - "report_type": "Profit and Loss" - }, - { - "children": [ - { - "name": "Dettes envers les soci\u00e9t\u00e9s de virement" - }, - { - "name": "Dettes envers les ch\u00e8ques postaux" - } - ], - "name": "Dettes c/ch\u00e8ques postaux, soci\u00e9t\u00e9s de virement", - "report_type": "Balance Sheet" - }, - { - "children": [ - { - "name": "Dettes financi\u00e8res \u00e0 court terme c/filiale B" - }, - { - "name": "Dettes financi\u00e8res \u00e0 court terme c/la filiale A" - } - ], - "name": "Dettes financi\u00e8res \u00e0 court terme st\u00e9s du groupe", - "report_type": "Balance Sheet" - }, - { - "children": [ - { - "name": "Hypoth\u00e8que \u00e0 rembourser" - }, - { - "name": "Pr\u00eat \u00e0 rembourser" - } - ], - "name": "Part \u00e0 rembourser dettes financi\u00e8res \u00e0 long terme", - "report_type": "Balance Sheet" - } - ], - "name": "Dettes financi\u00e8res \u00e0 court terme", - "report_type": "Balance Sheet" - } - ], - "name": "Dettes \u00e0 court terme", - "report_type": "Balance Sheet" - }, - { - "children": [ - { - "children": [ - { - "children": [ - { - "children": [ - { - "account_type": "Equity", - "name": "Immeuble priv\u00e9 B" - }, - { - "account_type": "Equity", - "name": "Immeuble priv\u00e9 A" - } - ], - "name": "Comptes pour immeubles et biens-fonds priv\u00e9s", - "report_type": "Balance Sheet" - }, - { - "children": [ - { - "account_type": "Equity", - "name": "Imp\u00f4ts priv\u00e9s" - }, - { - "account_type": "Equity", - "name": "Primes d'assurance priv\u00e9es" - }, - { - "account_type": "Equity", - "name": "Cotisations priv\u00e9es \u00e0 titre de pr\u00e9voyance" - }, - { - "account_type": "Equity", - "name": "Participations priv\u00e9es aux charges d'exploitation" - }, - { - "account_type": "Equity", - "name": "Valeur locative de l'appartement priv\u00e9" - }, - { - "account_type": "Equity", - "name": "Pr\u00e9l\u00e8vements priv\u00e9s en esp\u00e8ces" - }, - { - "account_type": "Equity", - "name": "Pr\u00e9l\u00e8vements priv\u00e9s en nature" - } - ], - "name": "Compte priv\u00e9", - "report_type": "Balance Sheet" - } - ], - "name": "Priv\u00e9", - "report_type": "Balance Sheet" - }, - { - "children": [ - { - "children": [ - { - "account_type": "Equity", - "name": "Capital-participation" - }, - { - "account_type": "Equity", - "name": "Capital-actions" - } - ], - "name": "Capital-actions et participation", - "report_type": "Balance Sheet" - }, - { - "children": [ - { - "account_type": "Equity", - "name": "Compte de commandite, commanditaire C" - }, - { - "account_type": "Equity", - "name": "Compte de capital, associ\u00e9 A" - }, - { - "account_type": "Equity", - "name": "Compte de capital, associ\u00e9 B" - } - ], - "name": "Capital propre des soci\u00e9t\u00e9s de personnes", - "report_type": "Balance Sheet" - }, - { - "children": [ - { - "account_type": "Equity", - "name": "Capital de la soci\u00e9t\u00e9 coop\u00e9rative" - } - ], - "name": "Capital de la soci\u00e9t\u00e9 coop\u00e9rative", - "report_type": "Profit and Loss" - }, - { - "children": [ - { - "account_type": "Equity", - "name": "Capital social de la S.\u00e0.r.l" - } - ], - "name": "Capital social de la S.\u00e0.r.l", - "report_type": "Profit and Loss" - }, - { - "children": [ - { - "account_type": "Equity", - "name": "Capital propre du conjoint" - }, - { - "account_type": "Equity", - "name": "Capital propre" - } - ], - "name": "Capital propre des entreprises raison individuelle", - "report_type": "Balance Sheet" - } - ], - "name": "Capital", - "report_type": "Balance Sheet" - } - ], - "name": "Capital/Priv\u00e9", - "report_type": "Balance Sheet" - }, - { - "children": [ - { - "children": [ - { - "children": [ - { - "name": "R\u00e9serve de crise" - }, - { - "name": "R\u00e9serve pour r\u00e9partition d'un dividende constant" - }, - { - "name": "R\u00e9serve de remplacement" - }, - { - "name": "Fonds de secours pour les employ\u00e9s" - }, - { - "name": "R\u00e9serves statutaires" - }, - { - "name": "R\u00e9serves libres" - } - ], - "name": "Autres r\u00e9serves", - "report_type": "Balance Sheet" - }, - { - "children": [ - { - "name": "R\u00e9serve g\u00e9n\u00e9rale" - }, - { - "name": "R\u00e9serve pour actions propres" - }, - { - "name": "Agio" - }, - { - "name": "R\u00e9serve de r\u00e9\u00e9valuation" - } - ], - "name": "R\u00e9serves l\u00e9gales", - "report_type": "Balance Sheet" - } - ], - "name": "R\u00e9serves", - "report_type": "Balance Sheet" - }, - { - "children": [ - { - "children": [ - { - "name": "B\u00e9n\u00e9fice de l'exercice / Perte de l'exercice" - }, - { - "name": "B\u00e9n\u00e9fice report\u00e9 / Perte report\u00e9e" - } - ], - "name": "B\u00e9n\u00e9fice/Perte r\u00e9sultant du bilan", - "report_type": "Balance Sheet" - } - ], - "name": "B\u00e9n\u00e9fice/Perte r\u00e9sultant du bilan", - "report_type": "Balance Sheet" - } - ], - "name": "R\u00e9serves, B\u00e9n\u00e9fice/Perte r\u00e9sultant du bilan", - "report_type": "Balance Sheet" - } - ], - "name": "Capitaux propres", - "report_type": "Balance Sheet" - } - ], - "name": "Passif", - "report_type": "Balance Sheet" - } - ], - "name": "Bilan", - "report_type": "Balance Sheet" - } - ], - "name": "Plan comptable" - } -} \ No newline at end of file diff --git a/erpnext/accounts/doctype/chart_of_accounts/charts/cl_cl_chart_template.json b/erpnext/accounts/doctype/chart_of_accounts/charts/cl_cl_chart_template.json deleted file mode 100644 index 5d5cb9c9de..0000000000 --- a/erpnext/accounts/doctype/chart_of_accounts/charts/cl_cl_chart_template.json +++ /dev/null @@ -1,653 +0,0 @@ -{ - "name": "Chile - Plan de Cuentas", - "root": { - "children": [ - { - "children": [ - { - "children": [ - { - "name": "Acreedor por Garant\u00edas Otorgadas" - }, - { - "name": "Acreedor por Documentos Descontados" - }, - { - "name": "Comitente por Mercaderias Recibidas en Consignaci\u00f3n" - } - ], - "name": "CUENTAS DE ORDEN ACREEDORAS" - }, - { - "children": [ - { - "name": "Documentos Endosados" - }, - { - "name": "Documentos Descontados" - }, - { - "name": "Garantias Otorgadas" - }, - { - "name": "Dep\u00f3sito de Valores Recibos en Garant\u00eda" - }, - { - "name": "Mercaderias Recibidas en Consignaci\u00f3n" - } - ], - "name": "CUENTAS DE ORDEN DEUDORAS" - } - ], - "name": "Cuentas de Orden" - }, - { - "children": [ - { - "children": [ - { - "children": [ - { - "name": "Recupero de Rezagos", - "report_type": "Profit and Loss" - }, - { - "name": "Ganancia Venta de Activo Fijo", - "report_type": "Profit and Loss" - }, - { - "name": "Recupero de Deudores Incobrables", - "report_type": "Profit and Loss" - }, - { - "name": "Ganancia Venta Inversiones Permanentes", - "report_type": "Profit and Loss" - }, - { - "name": "Donaciones obtenidas, ganandas, percibidas", - "report_type": "Profit and Loss" - } - ], - "name": "Ingresos Fuera de Explotaci\u00f3n" - }, - { - "children": [ - { - "name": "Comisiones gananados, obtenidos, percibidos", - "report_type": "Profit and Loss" - }, - { - "name": "Descuentos gananados, obtenidos, percibidos", - "report_type": "Profit and Loss" - }, - { - "name": "Interese sobre Inversiones", - "report_type": "Profit and Loss" - }, - { - "name": "Honorarios gananados, obtenidos, percibidos", - "report_type": "Profit and Loss" - }, - { - "children": [ - { - "name": "Ventas - Categoria de productos 01", - "report_type": "Profit and Loss" - } - ], - "name": "Ventas" - }, - { - "name": "Intereses gananados, obtenidos, percibidos", - "report_type": "Profit and Loss" - }, - { - "name": "Alquileres gananados, obtenidos, percibidos", - "report_type": "Profit and Loss" - }, - { - "name": "Ganancia Venta de Acciones", - "report_type": "Profit and Loss" - } - ], - "name": "Ingresos de Explotaci\u00f3n" - } - ], - "name": "RESULTADO GANANCIA" - }, - { - "children": [ - { - "children": [ - { - "name": "Gastos de Publicidad y Propaganda", - "report_type": "Profit and Loss" - }, - { - "name": "Gastos en Servicios P\u00fablicos" - }, - { - "children": [ - { - "name": "Costo de Mercader\u00edas Vendidas - Categoria de productos 01", - "report_type": "Profit and Loss" - } - ], - "name": "Costo de Mercader\u00edas Vendidas" - }, - { - "name": "Gastos en Amortizaci\u00f3n", - "report_type": "Profit and Loss" - }, - { - "name": "Gastos en Cargas Sociales", - "report_type": "Profit and Loss" - }, - { - "name": "Gastos en Sueldos y Jornales", - "report_type": "Profit and Loss" - }, - { - "name": "Gastos Bancarios" - }, - { - "name": "Gastos en Impuestos" - }, - { - "name": "Gastos en Depreciaci\u00f3n de Activo Fijo", - "report_type": "Profit and Loss" - } - ], - "name": "Egresos de Explotaci\u00f3n" - }, - { - "children": [ - { - "name": "Gastos en Siniestros", - "report_type": "Profit and Loss" - }, - { - "name": "Donaciones Cedidas, Otorgadas", - "report_type": "Profit and Loss" - }, - { - "name": "P\u00e9rdida Venta Activo Fijo", - "report_type": "Profit and Loss" - } - ], - "name": "Egresos Fuera de Explotaci\u00f3n" - } - ], - "name": "RESULTADO P\u00c9RDIDA" - } - ], - "name": "Cuentas de Resultado" - }, - { - "children": [ - { - "children": [ - { - "children": [ - { - "name": "Ajustes al Patrimonio / Revaluo T\u00e9cnico de Activo Fijo", - "report_type": "Balance Sheet" - } - ], - "name": "Ajustes al Patrimonio" - }, - { - "children": [ - { - "name": "Aportes No Capitalizados / Aportes Irrevocables Futura Suscripci\u00f3n de Acciones", - "report_type": "Balance Sheet" - }, - { - "name": "Aportes No Capitalizados / Primas de Emsi\u00f3n", - "report_type": "Balance Sheet" - } - ], - "name": "Aportes No Capitalizados" - }, - { - "children": [ - { - "name": "Capital / Dividendos a Distribuir en Acciones", - "report_type": "Balance Sheet" - }, - { - "name": "Capital / Acciones en Circulaci\u00f3n", - "report_type": "Balance Sheet" - }, - { - "name": "Capital / Capital Propio", - "report_type": "Balance Sheet" - }, - { - "name": "Capital / (-) Descuento de Emisi\u00f3n de Acciones", - "report_type": "Balance Sheet" - } - ], - "name": "Capital" - }, - { - "children": [ - { - "name": "Resultados Acumulados", - "report_type": "Balance Sheet" - }, - { - "name": "Resultado del Ejercicio", - "report_type": "Balance Sheet" - }, - { - "name": "Utilidades y P\u00e9rdidas del Ejercicio", - "report_type": "Balance Sheet" - }, - { - "name": "Resultados Acumulados del Ejercicio Anterior", - "report_type": "Balance Sheet" - } - ], - "name": "Resultados No Asignados" - }, - { - "children": [ - { - "name": "Reserva para Renovaci\u00f3n de Activo Fijo", - "report_type": "Balance Sheet" - }, - { - "name": "Reserva Estatutaria", - "report_type": "Balance Sheet" - }, - { - "name": "Reserva Facultativa", - "report_type": "Balance Sheet" - }, - { - "name": "Reserva Legal", - "report_type": "Balance Sheet" - } - ], - "name": "Futuras Eventualidades" - } - ], - "name": "PATRIMONIO" - }, - { - "children": [ - { - "children": [ - { - "name": "Remuneraciones por Pagar / Retenciones a Depositar", - "report_type": "Balance Sheet" - }, - { - "name": "Remuneraciones por Pagar / Sueldos a Pagar", - "report_type": "Balance Sheet" - }, - { - "name": "Remuneraciones por Pagar / Provisi\u00f3n para Sueldo Anual Complementario", - "report_type": "Balance Sheet" - }, - { - "name": "Remuneraciones por Pagar / Cargas Sociales a Pagar", - "report_type": "Balance Sheet" - } - ], - "name": "Remuneraciones por Pagar" - }, - { - "children": [ - { - "name": "Otras Cuentas por Pagar / Acreedores Varios", - "report_type": "Balance Sheet" - }, - { - "name": "Otras Cuentas por Pagar / Honorarios Directores y S\u00edndicos a Pagar", - "report_type": "Balance Sheet" - }, - { - "name": "Otras Cuentas por Pagar / Dividendos a Pagar", - "report_type": "Balance Sheet" - }, - { - "name": "Otras Cuentas por Pagar / Cobros por Adelantado", - "report_type": "Balance Sheet" - } - ], - "name": "Otras Cuentas por Pagar" - }, - { - "children": [ - { - "name": "Provisiones / Previsi\u00f3n para Garant\u00edas por Service", - "report_type": "Balance Sheet" - }, - { - "name": "Provisiones / Previsi\u00f3n para juicios Pendientes", - "report_type": "Balance Sheet" - }, - { - "name": "Provisiones / Previsi\u00f3n Indemnizaci\u00f3n por Despidos", - "report_type": "Balance Sheet" - } - ], - "name": "Provisiones" - }, - { - "children": [ - { - "name": "Cuentas por Pagar / Anticipos de Clientes", - "report_type": "Balance Sheet" - }, - { - "name": "Cuentas por Pagar / (-) Intereses a Devengar por Compras al Cr\u00e9dito", - "report_type": "Balance Sheet" - }, - { - "name": "Cuentas por Pagar / Proveedores", - "report_type": "Balance Sheet" - } - ], - "name": "Cuentas por Pagar" - }, - { - "children": [ - { - "name": "Pasivo Circulante / Debentures Emitidos", - "report_type": "Balance Sheet" - }, - { - "name": "Pasivo Circulante / Intereses a Pagar", - "report_type": "Balance Sheet" - }, - { - "name": "Pasivo Circulante / Obligaciones a Pagar", - "report_type": "Balance Sheet" - }, - { - "name": "Pasivo Circulante / Prestamos", - "report_type": "Balance Sheet" - }, - { - "name": "Pasivo Circulante / Adelantos en Cuenta Corriente", - "report_type": "Balance Sheet" - } - ], - "name": "Pasivo Circulante" - }, - { - "children": [ - { - "name": "Impuestos por Pagar / IVA a Pagar", - "report_type": "Balance Sheet" - }, - { - "name": "Impuestos por Pagar / Impuesto a la Renta a Pagar", - "report_type": "Balance Sheet" - } - ], - "name": "Impuestos por Pagar" - } - ], - "name": "PASIVOS" - }, - { - "children": [ - { - "name": "Cuentas por Cobrar / Anticipo de Impuestos", - "report_type": "Balance Sheet" - }, - { - "name": "Cuentas por Cobrar / Anticipos a Proveedores", - "report_type": "Balance Sheet" - }, - { - "name": "Cuentas por Cobrar / Pr\u00e9stamos otorgados", - "report_type": "Balance Sheet" - }, - { - "name": "Cuentas por Cobrar / Accionistas", - "report_type": "Balance Sheet" - }, - { - "name": "Cuentas por Cobrar / Intereses Pagados por Adelantado", - "report_type": "Balance Sheet" - }, - { - "name": "Cuentas por Cobrar / Alquileres Pagados por Adelantado", - "report_type": "Balance Sheet" - }, - { - "name": "Cuentas por Cobrar / Anticipo al Personal", - "report_type": "Balance Sheet" - }, - { - "name": "Cuentas por Cobrar / (-) Intereses (+) a Devengar", - "report_type": "Balance Sheet" - }, - { - "name": "Cuentas por Cobrar / (-) Previsi\u00f3n para Descuentos", - "report_type": "Balance Sheet" - } - ], - "name": "Cuentas por Cobrar" - }, - { - "children": [ - { - "name": "Documentos por Cobrar / Deudores por Ventas", - "report_type": "Balance Sheet" - }, - { - "name": "Documentos por Cobrar / Deudores Morosos", - "report_type": "Balance Sheet" - }, - { - "name": "Documentos por Cobrar / Deudores en Gesti\u00f3n Judicial", - "report_type": "Balance Sheet" - }, - { - "name": "Documentos por Cobrar / Deudores Varios", - "report_type": "Balance Sheet" - }, - { - "name": "Documentos por Cobrar / (-) Previsi\u00f3n para Incobrables", - "report_type": "Balance Sheet" - } - ], - "name": "Documentos por Cobrar" - }, - { - "children": [ - { - "children": [ - { - "name": "Activo Circulante - Valores a Depositar ", - "report_type": "Balance Sheet" - }, - { - "children": [ - { - "name": "Activo Circulante.../ BCO. 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}, - { - "name": "Existencias - Mercader\u00edas en Tr\u00e1nsito", - "report_type": "Balance Sheet" - }, - { - "name": "Productos Elaborados", - "report_type": "Balance Sheet" - }, - { - "name": "Productos en Curso de Elaboraci\u00f3n", - "report_type": "Balance Sheet" - }, - { - "name": "(-) Previsi\u00f3n para Desvalorizaci\u00f3n de Existencias", - "report_type": "Balance Sheet" - }, - { - "name": "Materiales Varios ", - "report_type": "Balance Sheet" - } - ], - "name": "Existencias" - }, - { - "children": [ - { - "name": "Inversiones / (-) Previsi\u00f3n para Devalorizaci\u00f3n de Acciones", - "report_type": "Balance Sheet" - }, - { - "name": "Inversiones / Acciones Permanentes", - "report_type": "Balance Sheet" - }, - { - "name": "Inversiones / T\u00edtulos P\u00fablicos", - "report_type": "Balance Sheet" - }, - { - "name": "Inversiones / Acciones Transitorias", - "report_type": "Balance Sheet" - } - ], - "name": "Inversiones Financieras" - }, - { - "children": [ - { - "name": "Activo Intangible / (-) Amortizaci\u00f3n Acumulada", - 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}, - { - "children": [ - { - "name": "OTROS" - }, - { - "name": "ACCIONES" - }, - { - "name": "BONOS" - } - ], - "name": "TITULOS DE INVERSION NO COLOCADOS" - }, - { - "children": [ - { - "name": "FLOTA Y EQUIPO FERREO" - }, - { - "name": "MATERIALES PROYECTOS PETROLEROS" - }, - { - "name": "POZOS ARTESIANOS" - }, - { - "name": "ACUEDUCTOS, PLANTAS Y REDES" - }, - { - "name": "AJUSTES POR INFLACION" - }, - { - "name": "MINAS Y CANTERAS" - }, - { - "name": "SEMOVIENTES" - }, - { - "name": "YACIMIENTOS" - }, - { - "name": "VIAS DE COMUNICACION" - }, - { - "name": "ARMAMENTO DE VIGILANCIA" - }, - { - "name": "ENVASES Y EMPAQUES" - }, - { - "name": "PLANTACIONES AGRICOLAS Y FORESTALES" - }, - { - "name": "FLOTA Y EQUIPO FLUVIAL Y/O MARITIMO" - }, - { - "name": "EQUIPO DE COMPUTACION Y COMUNICACION" - }, - { - "name": "FLOTA Y EQUIPO DE TRANSPORTE" - }, - { - "name": "FLOTA Y EQUIPO AEREO" - }, - { - "name": "EQUIPO DE HOTELES Y RESTAURANTES" - }, - { - "name": "EQUIPO MEDICO-CIENTIFICO" - 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}, - { - "name": "A TRANSPORTADORES" - } - ], - "name": "RECLAMACIONES" - }, - { - "children": [ - { - "name": "RESPONSABILIDADES" - }, - { - "name": "MEDICOS, ODONTOLOGICOS Y SIMILARES" - }, - { - "name": "OTROS" - }, - { - "name": "CALAMIDAD DOMESTICA" - }, - { - "name": "EDUCACION" - }, - { - "name": "VEHICULOS" - }, - { - "name": "VIVIENDA" - } - ], - "name": "CUENTAS POR COBRAR A TRABAJADORES" - }, - { - "children": [ - { - "name": "OTROS" - }, - { - "name": "DEPOSITARIOS" - }, - { - "name": "COMISIONISTAS DE BOLSAS" - }, - { - "name": "FONDO DE INVERSION" - }, - { - "name": "PAGOS POR CUENTA DE TERCEROS" - }, - { - "name": "CUENTAS POR COBRAR DE TERCEROS" - }, - { - "name": "FONDOS DE INVERSION SOCIAL" - } - ], - "name": "DEUDORES VARIOS" - }, - { - "name": "DERECHOS DE RECOMPRA DE CARTERA NEGOCIADA" - }, - { - "children": [ - { - "name": "CON GARANTIA PERSONAL" - }, - { - "name": "CON GARANTIA REAL" - } - ], - "name": "PRESTAMOS A PARTICULARES" - }, - { - "children": [ - { - "name": "INGRESOS POR COBRAR" - }, - { - "name": "PROMESAS DE COMPRAVENTA" - }, - { - "name": "RETENCION SOBRE CONTRATOS" - }, - { - "name": "RECLAMACIONES" - }, - { - "name": "CUENTAS POR COBRAR A SOCIOS Y ACCIONISTAS" - }, - { - "name": "CUENTAS POR COBRAR A VINCULADOS ECONOMICOS" - }, - { - "name": "ANTICIPOS Y AVANCES" - }, - { - "name": "CUENTAS DE OPERACION CONJUNTA" - }, - { - "name": "DEPOSITOS" - }, - { - "name": "CLIENTES" - }, - { - "name": "CUENTAS POR COBRAR A CASA MATRIZ" - }, - { - "name": "CUENTAS CORRIENTES COMERCIALES" - }, - { - "name": "DERECHOS DE RECOMPRA DE CARTERA NEGOCIADA" - }, - { - "name": "CUENTAS POR COBRAR A TRABAJADORES" - }, - { - "name": "PRESTAMOS A PARTICULARES" - }, - { - "name": "DEUDORES VARIOS" - } - ], - "name": "PROVISIONES" - }, - { - "name": "DEUDAS DE DIFICIL COBRO" - }, - { - "children": [ - { - "children": [ - { - "name": "DEUDORES CLIENTES NACIONALES" - } - ], - "name": "NACIONALES" - }, - { - "name": "DEL EXTERIOR" - }, - { - "name": "DEUDORES DEL SISTEMA" - } - ], - "name": "CLIENTES" - }, - { - "children": [ - { - "name": "COMPANIAS VINCULADAS" - }, - { - "name": "OTRAS" - }, - { - "name": "PARTICULARES" - }, - { - "name": "ACCIONISTAS O SOCIOS" - }, - { - "name": "CASA MATRIZ" - } - ], - "name": "CUENTAS CORRIENTES COMERCIALES" - }, - { - "children": [ - { - "name": "PRESTAMOS" - }, - { - "name": "VENTAS" - }, - { - "name": "PAGOS A NOMBRE DE CASA MATRIZ" - }, - { - "name": "VALORES RECIBIDOS POR CASA MATRIZ" - } - ], - "name": "CUENTAS POR COBRAR A CASA MATRIZ" - }, - { - "children": [ - { - "children": [ - { - "name": "DOUGLAS CANELON" - }, - { - "name": "LIGIA MARINA CANELON CASTELLANOS" - }, - { - "name": "ALFONSO SOTO" - } - ], - "name": "A ACCIONISTAS" - }, - { - "children": [ - { - "name": "A SOCIOS" - } - ], - "name": "A SOCIOS" - } - ], - "name": "CUENTAS POR COBRAR A SOCIOS Y ACCIONISTAS" - }, - { - "name": "CUENTAS POR COBRAR A DIRECTORES" - }, - { - "children": [ - { - "name": "FILIALES" - }, - { - "name": "SUBSIDIARIAS" - }, - { - "name": "SUCURSALES" - } - ], - "name": "CUENTAS POR COBRAR A VINCULADOS ECONOMICOS" - }, - { - "name": "APORTES POR COBRAR" - }, - { - "children": [ - { - "name": "AJUSTES POR INFLACION" - }, - { - "name": "DE ADJUDICACIONES" - }, - { - "children": [ - { - "name": "A AGENTES" - } - ], - "name": "A AGENTES" - }, - { - "name": "A CONCESIONARIOS" - }, - { - "name": "A TRABAJADORES" - }, - { - "name": "A CONTRATISTAS" - }, - { - "name": "A PROVEEDORES" - }, - { - "name": "OTROS" - } - ], - "name": "ANTICIPOS Y AVANCES" - }, - { - "name": "CUENTAS DE OPERACION CONJUNTA" - }, - { - "children": [ - { - "name": "PARA IMPORTACIONES" - }, - { - "name": "PARA CONTRATOS" - }, - { - "name": "PARA SERVICIOS" - }, - { - "name": "PARA RESPONSABILIDADES" - }, - { - "name": "PARA JUICIOS EJECUTIVOS" - }, - { - "name": "EN GARANTIA" - }, - { - "name": "PARA ADQUISICION DE ACCIONES, CUOTAS O DERECHOS SOCIALES" - }, - { - "name": "OTROS" - } - ], - "name": "DEPOSITOS" - }, - { - "children": [ - { - "name": "ARRENDAMIENTOS" - }, - { - "name": "CERT POR COBRAR" - }, - { - "name": "HONORARIOS" - }, - { - "name": "INTERESES" - }, - { - "name": "COMISIONES" - }, - { - "name": "DIVIDENDOS Y/O PARTICIPACIONES" - }, - { - "children": [ - { - "name": "Generica a Cobrar" - } - ], - "name": "OTROS" - }, - { - "name": "SERVICIOS" - } - ], - "name": "INGRESOS POR COBRAR" - }, - { - "children": [ - { - "name": "DE BIENES RAICES" - }, - { - "name": "DE FLOTA Y EQUIPO DE TRANSPORTE" - }, - { - "name": "DE MAQUINARIA Y EQUIPO" - }, - { - "name": "DE FLOTA Y EQUIPO AEREO" - }, - { - "name": "DE FLOTA Y EQUIPO FERREO" - }, - { - "name": "DE SEMOVIENTES" - }, - { - "name": "DE FLOTA Y EQUIPO FLUVIAL Y/O MARITIMO" - }, - { - "name": "DE OTROS BIENES" - } - ], - "name": "PROMESAS DE COMPRA VENTA" - } - ], - "name": "DEUDORES" - } - ], - "name": "ACTIVO" - } - ], - "name": "PLAN DE CUENTAS VAUXOO" - } -} \ No newline at end of file diff --git a/erpnext/accounts/doctype/chart_of_accounts/charts/cr_account_chart_template_0.json b/erpnext/accounts/doctype/chart_of_accounts/charts/cr_account_chart_template_0.json deleted file mode 100644 index 884a0a6b1b..0000000000 --- a/erpnext/accounts/doctype/chart_of_accounts/charts/cr_account_chart_template_0.json +++ /dev/null @@ -1,726 +0,0 @@ -{ - "name": "Costa Rica - Company 0", - "root": { - "children": [ - { - "children": [ - { - "children": [ - { - "children": [ - { - "children": [ - { - "name": "0-Veh\u00edculos" - }, - { - "name": "0-Equipo de c\u00f3mputo" - }, - { - "name": "0-Moibliario y equipo de oficina" - }, - { - "name": "0-Herramientas mayores" - }, - { - "name": "0-Maquinaria y equipo de edificios" - } - ], - "name": "0-Activos depreciables m\u00f3viles" - }, - { - "children": [ - { - "children": [ - { - "name": "0-Edificio 1" - } - ], - "name": "0-Edificios \u2013 Revaluaciones" - }, - { - "children": [ - { - "name": "0-Edificio 1" - } - ], - "name": "0-Edificios \u2013 Valores originales" - } - ], - "name": "0-Edificios" - }, - { - "children": [ - { - "children": [ - { - "name": "0-Edificio 1" - } - ], - "name": "0-Mejoras a edificios \u2013 Revaluaciones" - }, - { - "children": [ - { - "name": "0-Edificio 1" - } - ], - "name": "0-Mejoras a edificios \u2013 Valores originales" - } - ], - "name": "0-Mejoras a edificios" - } - ], - "name": "0-Activo fijo depreciable" - }, - { - "children": [ - { - "children": [ - { - "children": [ - { - "name": "0-Terreno 1" - } - ], - "name": "0-Valores originales" - }, - { - "children": [ - { - "name": "0-Terreno 1" - } - ], - "name": "0-Revaluaciones" - } - ], - "name": "0-Terrenos" - } - ], - "name": "0-Activo fijo no depreciable" - } - ], - "name": "0-Activo fijo" - }, - { - "children": [ - { - "children": [ - { - "children": [ - { - "name": "0-Cuenta PayPal 1" - } - ], - "name": "0-PayPal" - }, - { - "children": [ - { - "name": "0-Fondos en tr\u00e1nsito en bancos" - }, - { - "name": "0-Fondos en tr\u00e1nsito de PayPal a Bancos" - }, - { - "name": "0-Fondos en tr\u00e1nsito en tesorer\u00eda" - } - ], - "name": "0-Fondos en tr\u00e1nsito" - }, - { - "children": [ - { - "children": [ - { - "name": "0-Fondo de caja oficinas centrales USD" - } - ], - "name": "0-Fondos de caja USD" - }, - { - "children": [ - { - "name": "0-Fondo de caja oficinas centrales CRC" - } - ], - "name": "0-Fondos de caja CRC" - } - ], - "name": "0-Fondos de caja" - }, - { - "children": [ - { - "name": "0-Inversi\u00f3n 1" - } - ], - "name": "0-Inversiones a la vista" - }, - { - "children": [ - { - "children": [ - { - "name": "0-Cuenta en USD 1" - } - ], - "name": "0-Cuentas corrientes USD" - }, - { - "children": [ - { - "name": "0-Cuenta en CRC 1" - } - ], - "name": "0-Cuentas corrientes CRC" - } - ], - "name": "0-Bancos" - } - ], - "name": "0-Activo circulante disponible" - }, - { - "children": [ - { - "children": [ - { - "name": "0-Inventario de producto para la venta" - }, - { - "name": "0-Inventario de consumibles" - } - ], - "name": "0-Inventarios" - } - ], - "name": "0-Activo circulante realizable" - }, - { - "children": [ - { - "name": "0-Cuentas por cobrar a empleados" - }, - { - "name": "0-Cuentas por cobrar a compa\u00f1\u00edas relacionadas" - }, - { - "name": "0-Cuentas por cobrar comerciales" - }, - { - "name": "0-Inversiones de corto plazo" - }, - { - "name": "0-Otras cuentas por cobrar" - } - ], - "name": "0-Activo circulante exigible" - } - ], - "name": "0-Activo circulante" - }, - { - "children": [ - { - "children": [ - { - "name": "0-P\u00f3lizas de seguros prepagadas" - } - ], - "name": "0-Gastos pagados por anticipado" - }, - { - "children": [ - { - "name": "0-Dep\u00f3sitos sobre conexiones de Internet" - }, - { - "name": "0-Dep\u00f3sitos sobre locales en alquiler" - }, - { - "name": "0-Dep\u00f3sitos sobre derechos telef\u00f3nicos" - } - ], - "name": "0-Dep\u00f3sitos de garant\u00eda" - } - ], - "name": "0-Otros activos" - }, - { - "children": [ - { - "children": [ - { - "name": "0-Dep. ac. de herramientas mayores" - }, - { - "name": "0-Dep. ac. de mobiliario y equipo de oficina" - }, - { - "name": "0-Dep. ac. de maquinaria y equipo de edificios" - }, - { - "name": "0-Dep. ac. de equipo de c\u00f3mputo" - }, - { - "name": "0-Dep. ac. de veh\u00edculos" - } - ], - "name": "0-Dep. ac. de activos depreciables m\u00f3viles" - }, - { - "children": [ - { - "children": [ - { - "name": "0-Edificio 1" - } - ], - "name": "0-Dep. ac. de edificios \u2013 Valores originales" - }, - { - "children": [ - { - "name": "0-Edificio 1" - } - ], - "name": "0-Dep. ac. de edificios \u2013 Revaluaciones" - } - ], - "name": "0-Dep. ac. de edificios" - }, - { - "children": [ - { - "children": [ - { - "name": "0-Edificio 1" - } - ], - "name": "0-Dep. ac. de mejoras a edificios \u2013 Revaluaciones" - }, - { - "children": [ - { - "name": "0-Edificio 1" - } - ], - "name": "0-Dep. ac. de mejoras a edificios \u2013 Valores originales" - } - ], - "name": "0-Dep. ac. de mejoras a edificios" - } - ], - "name": "0-Depreciaciones acumuladas sobre activo fijo depreciable" - } - ], - "name": "0-Activo" - }, - { - "children": [ - { - "children": [ - { - "name": "0-Gastos Financieros" - }, - { - "name": "0-Depreciaci\u00f3n de activo fijo" - }, - { - "name": "0-Ajustes" - }, - { - "name": "0-Perdida por robo" - }, - { - "name": "0-Donaciones deducibles" - } - ], - "name": "0-Otros gastos" - }, - { - "children": [ - { - "name": "0-Donaciones no deducibles" - }, - { - "name": "0-Multas" - }, - { - "name": "0-Gastos de presidencia" - }, - { - "name": "0-Diferencial cambiario" - } - ], - "name": "0-Gastos no deducibles" - }, - { - "children": [ - { - "children": [ - { - "children": [ - { - "children": [ - { - "name": "0-Cesant\u00eda" - }, - { - "name": "0-Comisiones" - }, - { - "name": "0-Cargas patronales" - }, - { - "name": "0-Aguinaldo" - }, - { - "name": "0-Preaviso" - }, - { - "name": "0-Salarios" - }, - { - "name": "0-Extras" - }, - { - "name": "0-Bonificaciones" - } - ], - "name": "0-Salarios y deducciones" - }, - { - "children": [ - { - "name": "0-Transporte" - }, - { - "name": "0-Hospedaje" - }, - { - "name": "0-Alimentaci\u00f3n" - } - ], - "name": "0-Vi\u00e1ticos" - } - ], - "name": "0-Gastos de personal" - }, - { - "children": [ - { - "name": "0-Categor\u00eda 1" - } - ], - "name": "0-Servicios profesionales" - }, - { - "children": [ - { - "name": "0-Campa\u00f1as publicitarias" - }, - { - "name": "0-Dise\u00f1o de imagen" - } - ], - "name": "0-Gastos de mercadeo" - }, - { - "children": [ - { - "name": "0-Costo de producto" - }, - { - "name": "0-Costo de producci\u00f3n" - }, - { - "name": "0-Costo de materia prima" - }, - { - "name": "0-Costo de distribuci\u00f3n" - }, - { - "name": "0-Costo de almacenamiento" - } - ], - "name": "0-Costo de venta de producto" - } - ], - "name": "0-Gastos operativos" - }, - { - "children": [ - { - "children": [ - { - "name": "0-Departamento 1" - } - ], - "name": "0-Equipo de c\u00f3mputo y comunicaci\u00f3n" - }, - { - "children": [ - { - "name": "0-Departamento 1" - } - ], - "name": "0-Suministros de oficina" - }, - { - "children": [ - { - "children": [ - { - "name": "0-Medidor 1" - } - ], - "name": "0-Luz" - }, - { - "children": [ - { - "name": "0-Medidor 1" - } - ], - "name": "0-Agua" - }, - { - "children": [ - { - "name": "0-Contrato 1" - } - ], - "name": "0-Internet" - }, - { - "children": [ - { - "name": "0-Tel\u00e9fono 1" - } - ], - "name": "0-Tel\u00e9fono" - } - ], - "name": "0-Servicios p\u00fablicos" - }, - { - "children": [ - { - "name": "0-Compa\u00f1\u00eda administradora 1" - } - ], - "name": "0-Cuota por administraci\u00f3n" - }, - { - "children": [ - { - "name": "0-Oficina 1" - } - ], - "name": "0-Alquiler" - } - ], - "name": "0-Gastos administrativos" - } - ], - "name": "0-Gastos principales" - } - ], - "name": "0-Gastos" - }, - { - "children": [ - { - "children": [ - { - "name": "0-Socio 1", - "report_type": "Balance Sheet" - } - ], - "name": "0-Aportes de capital" - }, - { - "children": [ - { - "name": "0-Socio 1", - "report_type": "Balance Sheet" - } - ], - "name": "0-Capital social" - }, - { - "children": [ - { - "name": "0-Balance inicial", - "report_type": "Balance Sheet" - } - ], - "name": "0-Balance inicial" - }, - { - "children": [ - { - "name": "0-Superavit ganado", - "report_type": "Balance Sheet" - }, - { - "name": "0-Superavit por revaluaci\u00f3n de activos", - "report_type": "Balance Sheet" - }, - { - "name": "0-Super\u00e1vit de capital", - "report_type": "Balance Sheet" - } - ], - "name": "0-Cuentas de super\u00e1vit" - }, - { - "children": [ - { - "name": "0-Reserva para mejoras", - "report_type": "Balance Sheet" - }, - { - "name": "0-Reserva para proyectos", - "report_type": "Balance Sheet" - } - ], - "name": "0-Otras reservas" - }, - { - "children": [ - { - "name": "0-Reserva legal", - "report_type": "Balance Sheet" - } - ], - "name": "0-Reserva legal" - }, - { - "children": [ - { - "name": "0-Periodo 1", - "report_type": "Balance Sheet" - } - ], - "name": "0-Utilidad o p\u00e9rdida acumulada de periodos anteriores" - }, - { - "children": [ - { - "name": "0-Utilidad o p\u00e9rdida del per\u00edodo actual", - "report_type": "Balance Sheet" - } - ], - "name": "0-Utilidad o p\u00e9rdida del per\u00edodo actual" - } - ], - "name": "0-Patrimonio" - }, - { - "children": [ - { - "children": [ - { - "name": "0-Donaciones" - }, - { - "name": "0-Ajustes" - } - ], - "name": "0-Otros ingresos" - }, - { - "children": [ - { - "name": "0-Intereses ganados sobre cuentas corrientes" - } - ], - "name": "0-Ingresos financieros" - }, - { - "children": [ - { - "name": "0-Diferencial cambiario" - } - ], - "name": "0-Ingresos no gravables" - }, - { - "name": "0-Ingresos por ventas" - }, - { - "children": [ - { - "name": "0-Cuota por administraci\u00f3n" - } - ], - "name": "0-Ingresos por administraci\u00f3n" - } - ], - "name": "0-Ingresos" - }, - { - "children": [ - { - "children": [ - { - "children": [ - { - "name": "0-Cuentas por pagar de provisiones" - }, - { - "name": "0-Cuentas por pagar a empleados" - }, - { - "name": "0-Cuentas por pagar a proveedores" - }, - { - "name": "0-Cuentas por pagar a compa\u00f1\u00edas relacionadas" - } - ], - "name": "0-Cuentas por pagar" - }, - { - "children": [ - { - "children": [ - { - "name": "0-Impuesto de ventas pagado" - }, - { - "name": "0-Impuesto de ventas por pagar" - } - ], - "name": "0-Impuesto de ventas" - }, - { - "children": [ - { - "name": "0-Adelantos de impuesto de renta" - }, - { - "name": "0-Retenciones de impuesto de renta" - }, - { - "name": "0-Impuesto de renta por pagar" - } - ], - "name": "0-Impuesto de renta" - } - ], - "name": "0-Impuestos" - } - ], - "name": "0-Pasivo circulante" - } - ], - "name": "0-Pasivo" - } - ], - "name": "0-Plan Contable", - "parent_id": null - } -} \ No newline at end of file diff --git a/erpnext/accounts/doctype/chart_of_accounts/charts/cr_account_chart_template_x.json b/erpnext/accounts/doctype/chart_of_accounts/charts/cr_account_chart_template_x.json deleted file mode 100644 index 9ef6d84b92..0000000000 --- a/erpnext/accounts/doctype/chart_of_accounts/charts/cr_account_chart_template_x.json +++ /dev/null @@ -1,708 +0,0 @@ -{ - "name": "Costa Rica - Company 1", - "root": { - "children": [ - { - "children": [ - { - "children": [ - { - "children": [ - { - "children": [ - { - "name": "xImpuesto de renta por pagar" - }, - { - "name": "xAdelantos de impuesto de renta" - }, - { - "name": "xRetenciones de impuesto de renta" - } - ], - "name": "xImpuesto de renta" - }, - { - "children": [ - { - "name": "xImpuesto de ventas pagado" - }, - { - "name": "xImpuesto de ventas por pagar" - } - ], - "name": "xImpuesto de ventas" - } - ], - "name": "xImpuestos" - }, - { - "children": [ - { - "name": "xCuentas por pagar a compa\u00f1\u00edas relacionadas" - }, - { - "name": "xCuentas por pagar a empleados" - }, - { - "name": "xCuentas por pagar a proveedores" - }, - { - "name": "xCuentas por pagar de provisiones" - } - ], - "name": "xCuentas por pagar" - } - ], - "name": "xPasivo circulante" - } - ], - "name": "xPasivo" - }, - { - "children": [ - { - "children": [ - { - "name": "xReserva para mejoras", - "report_type": "Balance Sheet" - }, - { - "name": "xReserva para proyectos", - "report_type": "Balance Sheet" - } - ], - "name": "xOtras reservas" - }, - { - "children": [ - { - "name": "xSocio 1", - "report_type": "Balance Sheet" - } - ], - "name": "xAportes de capital" - }, - { - "children": [ - { - "name": "xUtilidad o p\u00e9rdida del per\u00edodo actual", - 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}, - { - "children": [ - { - "children": [ - { - "name": "xDonaciones" - }, - { - "name": "xAjustes" - } - ], - "name": "xOtros ingresos" - }, - { - "children": [ - { - "name": "xIntereses ganados sobre cuentas corrientes" - } - ], - "name": "xIngresos financieros" - }, - { - "name": "xIngresos por ventas" - }, - { - "children": [ - { - "name": "xCuota por administraci\u00f3n" - } - ], - "name": "xIngresos por administraci\u00f3n" - }, - { - "children": [ - { - "name": "xDiferencial cambiario" - } - ], - "name": "xIngresos no gravables" - } - ], - "name": "xIngresos" - } - ], - "name": "xPlan Contable", - "parent_id": null - } -} \ No newline at end of file diff --git a/erpnext/accounts/doctype/chart_of_accounts/charts/de_l10n_chart_de_skr04.json b/erpnext/accounts/doctype/chart_of_accounts/charts/de_l10n_chart_de_skr04.json deleted file mode 100644 index 202db81874..0000000000 --- a/erpnext/accounts/doctype/chart_of_accounts/charts/de_l10n_chart_de_skr04.json +++ /dev/null @@ -1,7258 +0,0 @@ -{ - 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}, - { - "children": [ - { - "children": [ - { - "name": "Au\u00dferordentliche Ertr\u00e4ge nicht finanzwirksam", - "report_type": "Profit and Loss" - }, - { - "name": "Au\u00dferordentliche Ertr\u00e4ge finanzwirksam", - "report_type": "Profit and Loss" - }, - { - "name": "Au\u00dferordentliche Ertr\u00e4ge", - "report_type": "Profit and Loss" - } - ], - "name": "Au\u00dferordentliche Ertr\u00e4ge" - } - ], - "name": "Au\u00dferordentliche Ertr\u00e4ge" - }, - { - "children": [ - { - "name": "Gewinnvortrag nach Verwendung", - "report_type": "Balance Sheet" - } - ], - "name": "Gewinnvortrag" - }, - { - "children": [ - { - "name": "Entnahme aus der Kapitalr\u00fccklage", - "report_type": "Profit and Loss" - } - ], - "name": "Entnahme aus der Kapitalr\u00fccklage" - }, - { - "children": [ - { - "children": [ - { - "name": "Sonstige Steuern ", - "report_type": "Profit and Loss" - }, - { - "name": "\u00f6kosteuer", - "report_type": "Profit and Loss" - }, - { - "name": "Verbrauchsteuer", - "report_type": "Profit and Loss" - }, - { - "name": "Steuernachzahkungen Vorjahre f\u00fcr sonstige Steuern ", - "report_type": "Profit and Loss" - }, - { - "name": "Ertr\u00e4ge aus der Aufl\u00f6sung von R\u00fcckstellungen f\u00fcr sonstige Steuern", - "report_type": "Profit and Loss" - }, - { - "name": "Grundsteuer", - "report_type": "Profit and Loss" - }, - { - "name": "Kfz-Steuer", - "report_type": "Profit and Loss" - }, - { - "name": "Steuererstattungen Vorjahre f\u00fcr sonstige Steuern ", - "report_type": "Profit and Loss" - } - ], - "name": "Sonstige Steuern " - } - ], - "name": "Sonstige Steuern " - } - ], - "name": "Weitere Ertr\u00e4ge" - }, - { - "children": [ - { - "children": [ - { - "children": [ - { - "name": "Andere aktivierte Eigenleistungen", - "report_type": "Profit and Loss" - } - ], - "name": "Andere aktivierte Eigenleistungen" - } - ], - "name": "Andere aktivierte Eigenleistungen" - }, - { - "children": [ - { - "children": [ - { - "name": "Erl\u00f6sschm\u00e4lerungen", - "report_type": "Profit and Loss" - }, - { - "name": "Erl\u00f6sschm\u00e4lerungen aus steuerfreien Ums\u00e4tzen \u00a7 4 Nr. 1a UStG", - "report_type": "Profit and Loss" - }, - { - "name": "Erl\u00f6sschm\u00e4lerungen 19 % USt", - "report_type": "Profit and Loss" - }, - { - "name": "Erl\u00f6sschm\u00e4lerung aus im Inland steuerpflichtigen EG-lieferungen 19% USt", - "report_type": "Profit and Loss" - }, - { - "name": "Gew\u00e4hrte Rabatte 7 % USt", - "report_type": "Profit and Loss" - }, - { - "name": "Gew\u00e4hrte Skonti 19 % USt", - "report_type": "Profit and Loss" - }, - { - "name": "Unentgeltliche Zuwendung von Waren 7% USt", - "report_type": "Profit and Loss" - }, - { - "name": "Gew\u00e4hrte Skonti", - "report_type": "Profit and Loss" - }, - { - "name": "Gew\u00e4hrte Skonti 7 % USt", - "report_type": "Profit and Loss" - }, - { - "name": "Gew\u00e4hrte Rabatte 19 % USt", - "report_type": "Profit and Loss" - }, - { - "name": "Erl\u00f6sschm\u00e4lerung aus im Inland steuerpflichtigen EG-lieferungen 16% USt", - "report_type": "Profit and Loss" - }, - { - "name": "Erl\u00f6sschm\u00e4lerungen 16 % USt", - "report_type": "Profit and Loss" - }, - { - "name": "Erl\u00f6sschm\u00e4lerung aus im Inland steuerpflichtigen EG-lieferungen 7 % USt", - "report_type": "Profit and Loss" - }, - { - "name": "Erl\u00f6sschm\u00e4lerungen aus steuerfreien innergemeinschaftlichen Lieferungen", - "report_type": "Profit and Loss" - }, - { - "name": "Erl\u00f6sschm\u00e4lerung aus im anderen EG-lieferungen steuerpflichtigen Lieferungen", - "report_type": "Profit and Loss" - }, - { - "name": "Gew\u00e4hrte Boni 16 % USt", - "report_type": "Profit and Loss" - }, - { - "name": "Entnahme von Gegens\u00e4nden ohne USt", - "report_type": "Profit and Loss" - }, - { - "name": "Entnahme durch den Unternehmer f\u00fcr Zwecke au\u00dferhalb des Unternehmens (Waren) 16% USt", - "report_type": "Profit and Loss" - }, - { - "name": "Entnahme durch den Unternehmer f\u00fcr Zwecke au\u00dferhalb des Unternehmens (Waren) 19% USt", - "report_type": "Profit and Loss" - }, - { - "name": "Gew\u00e4hrte Boni 7 % USt", - "report_type": "Profit and Loss" - }, - { - "name": "Gew\u00e4hrte Rabatte", - "report_type": "Profit and Loss" - }, - { - "name": "Gew\u00e4hrte Skonti aus im Inland steuerpflichtigen EG-Lieferungen 19 % USt", - "report_type": "Profit and Loss" - }, - { - "name": "Gew\u00e4hrte Skonti aus im Inland steuerpflichtigen EG-Lieferungen 7 % USt", - "report_type": "Profit and Loss" - }, - { - "name": "Gew\u00e4hrte Skonti aus steuerfreien innergemeinschaftlichen Lieferungen \u00a7 4 Nr. 1b UStG", - "report_type": "Profit and Loss" - }, - { - "name": "Gew\u00e4hrte Skonti aus Leistungen- f\u00fcr die der Leistungsempf\u00e4nger die umsatzsteuer nach \u00a7 13b UStG schuldet", - "report_type": "Profit and Loss" - }, - { - "name": "Unentgeltliche Wertabgaben", - "report_type": "Profit and Loss" - }, - { - "name": "Entnahme durch Unternehmer f\u00fcr Zwecke au\u00dferhalb des Unternehmens (Waren) ohne USt", - "report_type": "Profit and Loss" - }, - { - "name": "Entnahme durh Unternehmer f\u00fcr Zwecke au\u00dferhalb des Unternehmens (Waren) 7% USt", - "report_type": "Profit and Loss" - }, - { - "name": "Gew\u00e4hrte Boni 19 % USt", - "report_type": "Profit and Loss" - }, - { - "name": "Gew\u00e4hrte Boni ", - "report_type": "Profit and Loss" - }, - { - "name": "Gew\u00e4hrte Skonti 16 % USt", - "report_type": "Profit and Loss" - }, - { - "name": "Gew\u00e4hrte Rabatte 16 % USt", - "report_type": "Profit and Loss" - }, - { - "name": "Unentgeltliche Zuwendung von Waren ohne USt", - "report_type": "Profit and Loss" - }, - { - "name": "Unentgeltliche Zuwendung von Waren 19% USt", - "report_type": "Profit and Loss" - }, - { - "name": "Unentgeltliche Zuwendung von Waren 16% USt", - "report_type": "Profit and Loss" - }, - { - "name": "Umsatzsteuerverg\u00fctung", - "report_type": "Profit and Loss" - }, - { - "name": "Nicht steuerbare ums\u00e4tze (Innenums\u00e4tze)", - "report_type": "Profit and Loss" - }, - { - "name": "Gew\u00e4hrte Skonti aus im Inland steuerpflichtigen EG-Lieferungen 16 % USt", - "report_type": "Profit and Loss" - }, - { - "name": "Gew\u00e4hrte Skonti aus im Inland steuerpflichtigen EG-Lieferungen", - "report_type": "Profit and Loss" - }, - { - "name": "Gegenkonto 4580-4582 bei Aufteilung der Erl\u00f6se nach Steuers\u00e4tzen (E\u00fcR)", - "report_type": "Profit and Loss" - }, - { - "name": "Statistisches Konto Erl\u00f6se zum erm\u00e4\u00dfigten Umsatzsteuersatz (E\u00fcR)", - "report_type": "Profit and Loss" - }, - { - "name": "Statistisches Konto Erl\u00f6se zum allgemeinen Umsatzsteuersatz (E\u00fcR)", - "report_type": "Profit and Loss" - }, - { - "name": "Statistisches konto Erl\u00f6se steuerfrei und nicht steuerbar (E\u00fcR)", - "report_type": "Profit and Loss" - }, - { - "name": "Erl\u00f6sschm\u00e4lerungen 7 % USt", - "report_type": "Profit and Loss" - } - ], - "name": "Umsatzerl\u00f6se" - }, - { - "children": [ - { - "name": "Verwendung von Gegenst\u00e4nden f\u00fcr Zwecke au\u00dferhalb des Unternehmens 16% USt (Kfz-Nutzung)", - "report_type": "Profit and Loss" - }, - { - "name": "Verwendung von Gegenst\u00e4nden f\u00fcr Zwecke au\u00dferhalb des Unternehmens 16% USt (Telefon-Nutzung)", - "report_type": "Profit and Loss" - }, - { - "name": "Verwendung von Gegenst\u00e4nden f\u00fcr Zwecke au\u00dferhalb des Unternehmens 19% USt (Telefon-Nutzung)", - "report_type": "Profit and Loss" - }, - { - "name": "Verwendung von Gegenst\u00e4nden f\u00fcr Zwecke au\u00dferhalb des Unternehmens 16% USt", - "report_type": "Profit and Loss" - }, - { - "name": "Verwendung von Gegenst\u00e4nden f\u00fcr Zwecke au\u00dferhalb des Unternehmens 19% USt (Kfz-Nutzung)", - "report_type": "Profit and Loss" - }, - { - "name": "Verwendung von Gegenst\u00e4nden f\u00fcr Zwecke au\u00dferhalb des Unternehmens 19% USt", - "report_type": "Profit and Loss" - }, - { - "name": "Unentgeltliche Erbringung einer sonstigen Leistung 7% USt", - "report_type": "Profit and Loss" - }, - { - "name": "Unentgeltliche Erbringung einer sostigen Leistung ohne USt", - "report_type": "Profit and Loss" - }, - { - "name": "Verwendung von Gegenst\u00e4nden f\u00fcr Zwecke au\u00dferhalb des Unternehmens ohne USt", - "report_type": "Profit and Loss" - }, - { - "name": "Verwendung von Gegenst\u00e4nden f\u00fcr Zwecke au\u00dferhalb des Unternehmens 7% USt", - "report_type": "Profit and Loss" - }, - { - "name": "Verwendung von Gegenst\u00e4nden f\u00fcr Zwecke au\u00dferhalb des Unternehmens ohne USt (Kfz-Nutzung)", - "report_type": "Profit and Loss" - }, - { - "name": "Verwendung von Gegenst\u00e4nden f\u00fcr Zwecke au\u00dferhalb des Unternehmens ohne USt (Telefon-Nutzung)", - "report_type": "Profit and Loss" - }, - { - "name": "Unentgeltliche Erbringung einer sostigen Leistung 19% USt", - "report_type": "Profit and Loss" - }, - { - "name": "Unentgeltliche Zuwendung von Gegenst\u00e4nden 19% USt", - "report_type": "Profit and Loss" - }, - { - "name": "Unentgeltliche Zuwendung von Gegenst\u00e4nden 16% USt", - "report_type": "Profit and Loss" - }, - { - "name": "Unentgeltliche Zuwendung von Gegenst\u00e4nden ohne USt", - "report_type": "Profit and Loss" - }, - { - "name": "Unentgeltliche Erbringung einer sostigen Leistung 16% USt", - "report_type": "Profit and Loss" - } - ], - "name": "Sonstige betriebliche Ertr\u00e4ge" - } - ], - "name": "Statistische Konten E\u00fcR" - }, - { - "children": [ - { - "children": [ - { - "name": "Anlagenabg\u00e4nge Finanzanlagen 100% / 50% steuerfrei (inl\u00e4ndische Kap. Ges.)(Restbuchwert bei Buchgewinn)", - "report_type": "Profit and Loss" - }, - { - "name": "Sonstige Ertr\u00e4ge unregelm\u00dfig", - "report_type": "Profit and Loss" - }, - { - "name": "Sonstige Ertr\u00e4ge betrieblich und regelm\u00e4\u00dfig ", - "report_type": "Profit and Loss" - }, - { - "name": "Sonstige Ertr\u00e4ge betriebsfremd und regelm\u00e4\u00dfig", - "report_type": "Profit and Loss" - }, - { - "name": "Sonstige Ertr\u00e4ge betrieblich und regelm\u00e4\u00dfig 19% USt ", - "report_type": "Profit and Loss" - }, - { - "name": "steuerfreie Ertr\u00e4ge aus der Aufl\u00f6sung von Sonderposten mit R\u00fccklageanteil", - "report_type": "Profit and Loss" - }, - { - "name": "Investitionszulagen (steuerfrei)", - "report_type": "Profit and Loss" - }, - { - "name": "Sonstige steuerfreie Betriebseinnahmen", - "report_type": "Profit and Loss" - }, - { - "name": "Sonstige Ertr\u00e4ge betrieblich und regelm\u00e4\u00dfig 16% USt", - "report_type": "Profit and Loss" - }, - { - "name": "Erl\u00f6se aus Verk\u00e4ufen von Wirtschaftsg\u00fctern des Umlaufverm\u00f6gens nach \u00a7 4 Abs. 3 Satz 4 EStG", - "report_type": "Profit and Loss" - }, - { - "name": "Erl\u00f6se aus Verkauen von Wirtschaftsg\u00fctern des Umlaufverm\u00f6gens- umsatzsteuerfrei \u00a7 4 Nr. 8 ff UStG i. V. m. \u00a7 4 Abs. 3 Satz 4 EStG", - "report_type": "Profit and Loss" - }, - { - "name": "Erl. a. Verk. v. Wirtschaftsg. d. Umlaufv.- umsatzsteuerf. \u00a7 4 Nr. 8 ff UStG i. V. m. \u00a7 4 Abs. 3 Satz 4 EStG- 100%/50% steuerf.(inlandische Kap. Ges.)", - "report_type": "Profit and Loss" - }, - { - "name": "Erl\u00f6se aus Verkauen von Wirtschaftsg\u00fctern des Umlaufverm\u00f6gens 19% USt f\u00fcr \u00a7 4 Abs. 3 Satz 4 EStG", - "report_type": "Profit and Loss" - }, - { - "name": "Grundst\u00fccksertr\u00e4ge", - "report_type": "Profit and Loss" - }, - { - "name": "Versicherungsentsch\u00e4digungen", - "report_type": "Profit and Loss" - }, - { - "name": "Bank Bewertungsertrag", - "report_type": "Profit and Loss" - }, - { - "name": "Rundungsdifferenzen", - "report_type": "Profit and Loss" - }, - { - "name": "Kassendifferenzen", - "report_type": "Profit and Loss" - }, - { - "name": "Periodenfremde Ertr\u00e4ge (soweit nicht au\u00dferordentlich)", - "report_type": "Profit and Loss" - }, - { - "name": "Sonstige betriebliche Ertr\u00e4ge", - "report_type": "Profit and Loss" - }, - { - "name": "Ertr\u00e4ge aus Bewertung Finanzmittelfonds", - "report_type": "Profit and Loss" - }, - { - "name": "Ertr\u00e4ge aus dem abgang von Gegenst\u00e4nden des Umlaufverm\u00f6gens (au\u00dfer Vorr\u00e4te) 100% / 50%steuerfrei (inlandische Kap.Ges.)", - "report_type": "Profit and Loss" - }, - { - "name": "Sachbez\u00fcge 7% USt (Waren)", - "report_type": "Profit and Loss" - }, - { - "name": "Verrechnete sonstige Sachbez\u00fcge (keine Waren)", - "report_type": "Profit and Loss" - }, - { - "name": "Sachbez\u00fcge 19% USt (Waren)", - "report_type": "Profit and Loss" - }, - { - "name": "Sachbez\u00fcge 16% USt (Waren)", - "report_type": "Profit and Loss" - }, - { - "name": "Verrechnete sonstige Sachbez\u00fcge 19 % USt ( z.B. Kfz-Gestellung)", - "report_type": "Profit and Loss" - }, - { - "name": "Verrechnete sonstige Sachbez\u00fcge ", - "report_type": "Profit and Loss" - }, - { - "name": "Verrechnete sonstige Sachbez\u00fcge ohne Umsatzsteuer", - "report_type": "Profit and Loss" - }, - { - "name": "Verrechnete sonstige Sachbez\u00fcge 16 % USt ( z.B. Kfz-Gestellung)", - "report_type": "Profit and Loss" - }, - { - "name": "Ertr\u00e4ge aus Zuschreibungen des Finanzanlageverm\u00f6gens", - "report_type": "Profit and Loss" - }, - { - "name": "Ertr\u00e4ge aus der Aufl\u00f6sung von Sonderposten mit R\u00fccklageanteil (Existenzgr\u00fcnderr\u00fccklage)", - "report_type": "Profit and Loss" - }, - { - "name": "Ertr\u00e4ge aus der Aufl\u00f6sung von Sonderposten mit R\u00fccklageanteil (steuerfreie R\u00fccklage)", - "report_type": "Profit and Loss" - }, - { - "name": "Ertr\u00e4ge aus der Aufl\u00f6sung von Sonderposten mit R\u00fccklageanteil (Ansparabschreibungen)", - "report_type": "Profit and Loss" - }, - { - "name": "Ertr\u00e4ge aus der Aufl\u00f6sung von Sonderposten mit R\u00fccklageanteil (Sonderabschreibungen)", - "report_type": "Profit and Loss" - }, - { - "name": "Ertr\u00e4ge aus der Aufl\u00f6sung von R\u00fcckstellungen", - "report_type": "Profit and Loss" - }, - { - "name": "Ertr\u00e4ge aus der steuerlich niedrigeren Bewertung von R\u00fcckstellungen", - "report_type": "Profit and Loss" - }, - { - "name": "Ertr\u00e4ge aus der steuerlich niedrigeren Bewertung von Verbindlichkeiten", - "report_type": "Profit and Loss" - }, - { - "name": "Ertr\u00e4ge aus der Aufl\u00f6sung von Sonderposten mit R\u00fccklageanteil (aus der W\u00e4hrungsumstellung auf den Euro)", - "report_type": "Profit and Loss" - }, - { - "name": "Ertr\u00e4ge aus der Aufl\u00f6sung von Sonderposten mit R\u00fccklageanteil nach \u00a7 52 Abs. 16 EStG", - "report_type": "Profit and Loss" - }, - { - "name": "Erl\u00f6se aus Verk\u00e4ufen Sachanlageverm\u00f6gen steuerfrei \u00a7 4 Nr. 1b UStG (bei Buchgewinn)", - "report_type": "Profit and Loss" - }, - { - "name": "Erl\u00f6se aus Verk\u00e4ufen Sachanlageverm\u00f6gen (bei Buchgewinn)", - "report_type": "Profit and Loss" - }, - { - "name": "Ertr\u00e4ge aus Kursdifferenzen", - "report_type": "Profit and Loss" - }, - { - "name": "Erl\u00f6se aus Verk\u00e4ufen Sachanlageverm\u00f6gen steuerfrei \u00a7 4 Nr. 1a UStG (bei Buchgewinn)", - "report_type": "Profit and Loss" - }, - { - "name": "Erl\u00f6se aus Verk\u00e4ufen Sachanlageverm\u00f6gen 19% USt (bei Buchgewinn)", - "report_type": "Profit and Loss" - }, - { - "name": "Erl\u00f6se aus Verk\u00e4ufen Sachanlageverm\u00f6gen 16% USt (bei Buchgewinn)", - "report_type": "Profit and Loss" - }, - { - "name": "Anlagenabg\u00e4nge Sachanlagen (Restbuchwert bei Buchgewinn)", - "report_type": "Profit and Loss" - }, - { - "name": "Ertr\u00e4ge aus abgeschriebenen Forderungen", - "report_type": "Profit and Loss" - }, - { - "name": "Ertr\u00e4ge aus der Herabsetzung der Einzelwertberichtigung zu Forderungen", - "report_type": "Profit and Loss" - }, - { - "name": "Ertr\u00e4ge aus der Herabsetzung der Pauschalwertberichtigung zu Forderungen", - "report_type": "Profit and Loss" - }, - { - "name": "Erl\u00f6se aus Verk\u00e4ufen Finanzanlagen 100% / 50% steuerfrei (inlandische Kap.Ges.)(bei Buchgewinn)", - "report_type": "Profit and Loss" - }, - { - "name": "Erl\u00f6se aus Verk\u00e4ufen Finanzanlagen (bei Buchgewinn)", - "report_type": "Profit and Loss" - }, - { - "name": "Erl\u00f6se aus Verkauf immaterieller Verm\u00f6gensgegenst\u00e4nde (bei Buchgewinn)", - "report_type": "Profit and Loss" - }, - { - "name": "Anlagenabg\u00e4nge Finanzanlagen (Restbuchwert bei Buchgewinn)", - "report_type": "Profit and Loss" - }, - { - "name": "Anlagenabg\u00e4nge immaterielle Verm\u00f6gensgegenst\u00e4nde (Restbuchwert bei Buchgewinn)", - "report_type": "Profit and Loss" - }, - { - "name": "Ertr\u00e4ge aus Zuschreibungen des Finanzanlageverm\u00f6gens 100% / 50% steuerfrei (inl\u00e4ndische Kap. Ges.)", - "report_type": "Profit and Loss" - }, - { - "name": "Ertr\u00e4ge aus Zuschreibungen des Sachanlageverm\u00f6gens", - "report_type": "Profit and Loss" - }, - { - "name": "Ertr\u00e4ge aus Zuschreibungen des immateriellen Anlageverm\u00f6gens", - "report_type": "Profit and Loss" - }, - { - "name": "Ertr\u00e4ge aus Zuschreibungen des Umlaufverm\u00f6gens 100% / 50% steuerfrei (inlandische Kap. Ges.)", - "report_type": "Profit and Loss" - }, - { - "name": "Ertr\u00e4ge aus Zuschreibungen des anderen Anlageverm\u00f6gens 100% / 50% steuerfrei (inl\u00e4ndische Kap. Ges.)", - "report_type": "Profit and Loss" - }, - { - "name": "Ertr\u00e4ge aus Zuschreibungen des Umlaufverm\u00f6gens au\u00dfer Vorr\u00e4ten", - "report_type": "Profit and Loss" - }, - { - "name": "Investitionszusch\u00fcsse (steuerpflichtig)", - "report_type": "Profit and Loss" - }, - { - "name": "Ertr\u00e4ge aus dem abgang von Gegenst\u00e4nden des Umlaufverm\u00f6gens au\u00dfer Vorr\u00e4te", - "report_type": "Profit and Loss" - }, - { - "name": "Ertr\u00e4ge aus der Ver\u00e4u\u00dferung vo Anteilen an Kapitalgesellschaften 100% / 50% steuerfrei (inlandische Kap. Ges.)", - "report_type": "Profit and Loss" - }, - { - "name": "Ertr\u00e4ge aus dem Abgang von Gegenst\u00e4nden des Anlageverm\u00f6gens", - "report_type": "Profit and Loss" - }, - { - "name": "Nicht realisierbare Waehrungsdifferenzen", - "report_type": "Profit and Loss" - }, - { - "name": "Produkt Rechnung Preisdifferenz", - "report_type": "Profit and Loss" - }, - { - "name": "Realisierte Waehrungsdifferenzen", - "report_type": "Profit and Loss" - }, - { - "name": "Ertraege a. Waehrungsumstellung auf Euro", - "report_type": "Profit and Loss" - }, - { - "name": "Realisierte Waehrungsdifferenzen", - "report_type": "Profit and Loss" - }, - { - "name": "Bank Waehrungsverlust (Konto)", - "report_type": "Profit and Loss" - }, - { - "name": "Nicht realisierbare Waehrungsdifferenzen", - "report_type": "Profit and Loss" - }, - { - "name": "Waehrungsdifferenz zum Kontenausgleich", - "report_type": "Profit and Loss" - } - ], - "name": "Sonstige betriebliche Ertr\u00e4ge" - } - ], - "name": "Sonstige betriebliche Ertr\u00e4ge" - }, - { - "children": [ - { - "children": [ - { - "name": "Bestandsver\u00e4nderungen - fertige Erzeugnisse", - "report_type": "Profit and Loss" - }, - { - "name": "Bestandsver\u00e4nderungen - unfertige Leistungen", - "report_type": "Profit and Loss" - }, - { - "name": "Bestandsver\u00e4nderungen - unfertige Erzeugnisse", - "report_type": "Profit and Loss" - } - ], - "name": "Erh\u00f6hung des Bestands an fertigen und unfertigen Erzeugnissen oder Verminderung des Bestands an fertigen und unfertigen Erzeugnissen" - }, - { - "children": [ - { - "name": "Bestandsver\u00e4nderungen in Arbeit befindlicher Auftr\u00e4ge", - "report_type": "Profit and Loss" - } - ], - "name": "Erh\u00f6hung des Bestands in Arbeit befindlicher Auftr\u00e4ge oder Verminderung des Bestands in Arbeit befindlicher Auftr\u00e4ge" - }, - { - "children": [ - { - "name": "Bestandsver\u00e4nderungen in Ausf\u00fchrung befindliche Bauauftr\u00e4ge", - "report_type": "Profit and Loss" - } - ], - "name": "Erh\u00f6hung des Bestands in Ausf\u00fchrung befindlicher Bauaftr\u00e4ge oder Verminderung des Bestands in Ausf\u00fchrung befindlicher Bauauftr\u00e4ge" - } - ], - "name": "Erh\u00f6hung oder Verminderung des Bestands an fertigen und unfertige Erzeugnissen" - }, - { - "children": [ - { - "children": [ - { - "name": "Nicht abgerechnete Einnahmen", - "report_type": "Profit and Loss" - }, - { - "name": "Erl\u00f6se Leergut", - "report_type": "Profit and Loss" - }, - { - "name": "Erl\u00f6se Abfallverwertung", - "report_type": "Profit and Loss" - }, - { - "name": "Erl\u00f6se 16% USt", - "report_type": "Profit and Loss" - }, - { - "name": "Erl\u00f6se als Kleinunternehmer i.S.d. \u00a7 19 Abs. 1 UStG", - "report_type": "Profit and Loss" - }, - { - "name": "Erl\u00f6se aus Geldspielautomaten 16% USt", - "report_type": "Profit and Loss" - }, - { - "name": "Erl\u00f6se aus Geldspielautomaten 19% USt", - "report_type": "Profit and Loss" - }, - { - "name": "Erl\u00f6se. Die mit den Durchschnittss\u00e4tzen des \u00a7 24 UStG versteuert werden", - "report_type": "Profit and Loss" - }, - { - "name": "Steuerfreie Ums\u00e4tze ohne Vorsteuerabzug zum Gesamtumsatz geh\u00f6rend", - "report_type": "Profit and Loss" - }, - { - "name": "Sonstige steuerfreie Ums\u00e4tze (z.B. \u00a7 4 Nr. 2-7 UStG)", - "report_type": "Profit and Loss" - }, - { - "name": "Erl\u00f6se 19% USt", - "report_type": "Profit and Loss" - }, - { - "name": "* Vorausberechnete Einnahmen", - "report_type": "Profit and Loss" - }, - { - "name": "* Sonstige Einnahmen", - "report_type": "Profit and Loss" - }, - { - "name": "* Konto Kasse Ertrag", - "report_type": "Profit and Loss" - }, - { - "name": "Provisionsums\u00e4tze 7% USt", - "report_type": "Profit and Loss" - }, - { - "name": "Provisionsums\u00e4tze- steuerfrei (\u00a74 Nr. 5 UStG)", - "report_type": "Profit and Loss" - }, - { - "name": "Provisionsums\u00e4tze- steuerfrei (\u00a74 Nr. 8 ff. UStG)", - "report_type": "Profit and Loss" - }, - { - "name": "Provisionsums\u00e4tze", - "report_type": "Profit and Loss" - }, - { - "name": "Provisionsums\u00e4tze 19% USt", - "report_type": "Profit and Loss" - }, - { - "name": "Provisionsums\u00e4tze 16% USt", - "report_type": "Profit and Loss" - }, - { - "name": "Steuerfreie Ums\u00e4tze offshore etc.", - "report_type": "Profit and Loss" - }, - { - "name": "Erl\u00f6se 19% USt", - "report_type": "Profit and Loss" - }, - { - "name": "Erl\u00f6se aus im Inland steuerpflichtigen EG-Lieferungen 19% USt", - "report_type": "Profit and Loss" - }, - { - "name": "Erl\u00f6se aus im Inland steuerpflichtigen EG-Lieferungen 7% USt", - "report_type": "Profit and Loss" - }, - { - "name": "Steuerfreie innergemeinschaftliche Lieferungen von Neufahrzeugen an Abnehmer ohne Umsatzsteuer-Identifikationsnummer", - "report_type": "Profit and Loss" - }, - { - "name": "Lieferungen des ersten Abnehmers bei innergemeinschaftlichen Dreiecksgesch\u00e4ften \u00a7 25b abs. UStG", - "report_type": "Profit and Loss" - }, - { - "name": "Erl\u00f6se 7% USt", - "report_type": "Profit and Loss" - }, - { - "name": "Steuerfreie innergemeinschaftliche Lieferungen \u00a74 Nr. 1b UStG", - "report_type": "Profit and Loss" - }, - { - "name": "Steuerfreie Ums\u00e4tze \u00a74 Nr. 1a UStG", - "report_type": "Profit and Loss" - }, - { - "name": "Erl\u00f6se", - "report_type": "Profit and Loss" - }, - { - "name": "Erl\u00f6se aus im Drittland steuerbaren Leistungen- im Inland ncht steuerbare Ums\u00e4tze", - "report_type": "Profit and Loss" - }, - { - "name": "Erl\u00f6se aus im anderen EG-Land steuerbaren Leistungen- im Inland nicht steuerbare Ums\u00e4tze", - "report_type": "Profit and Loss" - }, - { - "name": "Erl\u00f6se aus Leistungen- f\u00fcr die der Leistungsempf\u00e4nger die Umsatzsteuer nach \u00a7 13b UStG schuldet", - "report_type": "Profit and Loss" - }, - { - "name": "Sonstige steuerfreie Ums\u00e4tze Inland", - "report_type": "Profit and Loss" - }, - { - "name": "Erl\u00f6se aus im Inland steuerpflichtigen EG-Lieferungen 16% USt", - "report_type": "Profit and Loss" - }, - { - "name": "Erl\u00f6se aus im anderen EG-Land steuerpflichtigen Lieferungen", - "report_type": "Profit and Loss" - }, - { - "name": "Steuerfreie Ums\u00e4tze nach \u00a7 4 Nr. 12 UStG (Vermietung und Verpackung)", - "report_type": "Profit and Loss" - }, - { - "name": "Steuerfreie Ums\u00e4tze \u00a74 Nr. 8 ff. UStG", - "report_type": "Profit and Loss" - }, - { - "name": "Umsatzerl\u00f6se (zur fr. Verf\u00fcgung)", - "report_type": "Profit and Loss" - } - ], - "name": "Umsatzerl\u00f6se" - }, - { - "children": [ - { - "name": "Provision- sonstige Ertr\u00e4ge steuerfrei (\u00a7 4 Nr. 5 UStG)", - "report_type": "Profit and Loss" - }, - { - "name": "Provision- sonstige Ertr\u00e4ge steuerfrei (\u00a7 4 Nr. 8 ff. UStG)", - "report_type": "Profit and Loss" - }, - { - "name": "Provision- sonstige Ertr\u00e4ge 16% USt", - "report_type": "Profit and Loss" - }, - { - "name": "Provision- sonstige Ertr\u00e4ge 19% USt", - "report_type": "Profit and Loss" - }, - { - "name": "Provision- sonstige Ertr\u00e4ge 7% USt", - "report_type": "Profit and Loss" - }, - { - "name": "Provision- sonstige Ertr\u00e4ge", - "report_type": "Profit and Loss" - } - ], - "name": "Sotige betriebliche Ertr\u00e4ge" - } - ], - "name": "Umsatzerl\u00f6se" - } - ], - "name": "Betriebliche Ertr\u00e4ge" - } - ], - "name": "Gewinn u. Verlust - Ertr\u00e4ge" - }, - { - "children": [ - { - "children": [ - { - "children": [ - { - "children": [ - { - "name": "Bauleistungen eines im Inland ans\u00e4ssigen Unternehmers 16% Vorsteuer und 16% Umsatzsteuer", - "report_type": "Profit and Loss" - }, - { - "name": "Bauleistungen eines im Inland ans\u00e4ssigen Unternehmers 19% Vorsteuer und 19% Umsatzsteuer", - "report_type": "Profit and Loss" - }, - { - "name": "Leistungen eines im Ausland ans\u00e4ssigen Unternehmers 19% Vorsteuer und 19% Umsatzsteuer", - "report_type": "Profit and Loss" - }, - { - "name": "Leistungen eines im Ausland ans\u00e4ssigen Unternehmers 16% Vorsteuer und 16% Umsatzsteuer", - "report_type": "Profit and Loss" - }, - { - "name": "Leistungen eines im Ausland ans\u00e4ssigen Unternehmers ohne Vorsteuer und 7% Umsatzsteuer", - "report_type": "Profit and Loss" - }, - { - "name": "Bauleistungen eines im Inland ans\u00e4ssigen Unternehmers 7% Vorsteuer und 7% Umsatzsteuer", - "report_type": "Profit and Loss" - }, - { - "name": "Leistungen eines im Ausland ans\u00e4ssigen Unternehmers 7% Vorsteuer und 7% Umsatzsteuer", - "report_type": "Profit and Loss" - }, - { - "name": "Bauleistungen eines im Inland ans\u00e4ssigen Unternehmers ohne Vorsteuer und 7% Umsatzsteuer", - "report_type": "Profit and Loss" - }, - { - "name": "Bauleistungen eines im Inland ans\u00e4ssigen Unternehmers ohne Vorsteuer und 19% Umsatzsteuer", - "report_type": "Profit and Loss" - }, - { - "name": "Bauleistungen eines im Inland ans\u00e4ssigen Unternehmers ohne Vorsteuer und 16% Umsatzsteuer", - "report_type": "Profit and Loss" - }, - { - "name": "Leistungen eines im Ausland ans\u00e4ssigen Unternehmers ohne Vorsteuer und 16% Umsatzsteuer", - "report_type": "Profit and Loss" - }, - { - "name": "Leistungen eines im Ausland ans\u00e4ssigen Unternehmers ohne Vorsteuer und 19% Umsatzsteuer", - "report_type": "Profit and Loss" - }, - { - "name": "Erhaltene Skonti aus Leistungen- f\u00fcr die als Leistungsempf\u00e4nger die Steuer nach \u00a7 13b UStG geschuldet wird 19% Vorsteuer und 19% Umsatzsteuer", - "report_type": "Profit and Loss" - }, - { - "name": "Erhaltene Skonti aus Leistungen- f\u00fcr die als Leistungsempf\u00e4nger die Steuer nach \u00a7 13b UStG geschuldet wird", - "report_type": "Profit and Loss" - }, - { - "name": "Erhaltene Skonti aus Leistungen- f\u00fcr die als Leistungsempf\u00e4nger die Steuer nach \u00a7 13b UStG geschuldet wird ohne Vorsteuer aber mit Umsatzsteuer", - "report_type": "Profit and Loss" - }, - { - "name": "Erhaltene Skonti aus Leistungen- f\u00fcr die als Leistungsempf\u00e4nger die Steuer nach \u00a7 13b UStG geschuldet wird 16% Vorsteuer und 16% Umsatzsteuer", - "report_type": "Profit and Loss" - } - ], - "name": "Aufwendungen f\u00fcr bezogene Leistungen" - } - ], - "name": "Ums\u00e4tze- f\u00fcr die als Leistungsempf\u00e4nger die Steuer nach \u00a7 13b Abs. 2 UStG geschuldet wird" - }, - { - "children": [ - { - "children": [ - { - "name": "Wareneingang 5 % Vorsteuer", - "report_type": "Profit and Loss" - }, - { - "name": "Wareneingang 5-5 % Vorsteuer", - "report_type": "Profit and Loss" - }, - { - "name": "Nicht abziehbare Vorsteuer ", - "report_type": "Profit and Loss" - }, - { - "name": "Verrechnete Stoffkosten (Gegenkonto 5000-99)", - "report_type": "Profit and Loss" - }, - { - "name": "Nachl\u00e4sse", - "report_type": "Profit and Loss" - }, - { - "name": "Nicht abziehbare Vorsteuer 19%", - "report_type": "Profit and Loss" - }, - { - "name": "Innergemeinschaftlicher Erwerb von Neufahrzeugen von Lieferanten ohne Umsatzsteuer-Identifikationsnummer 19% Vorsteuer und 19% Umsatzsteuer", - "report_type": "Profit and Loss" - }, - { - "name": "Nachl\u00e4sse 7 % Vorsteuer ", - "report_type": "Profit and Loss" - }, - { - "name": "Bezugsnebenkosten", - "report_type": "Profit and Loss" - }, - { - "name": "Nicht abziehbare Vorsteuer 16%", - "report_type": "Profit and Loss" - }, - { - "name": "Nachl\u00e4sse 19 % Vorsteuer ", - "report_type": "Profit and Loss" - }, - { - "name": "Wareneingang 16 % Vorsteuer", - "report_type": "Profit and Loss" - }, - { - "name": "Erhaltene Skonti 7% Vorsteuer", - "report_type": "Profit and Loss" - }, - { - "name": "Erhaltene Skonti ", - "report_type": "Profit and Loss" - }, - { - "name": "Erhaltene Skonti 16% Vorsteuer", - "report_type": "Profit and Loss" - }, - { - "name": "Erhaltene Skonti 19% Vorsteuer", - "report_type": "Profit and Loss" - }, - { - "name": "Leergut", - "report_type": "Profit and Loss" - }, - { - "name": "Erhaltene Skonti aus steuerpflichtigem innergemeinschaftlichem Erwerb ", - "report_type": "Profit and Loss" - }, - { - "name": "Erhaltene Skonti aus steuerpflichtigem innergemeinschaftlichem Erwerb 7% Vorsteuer und 7% Umsatzsteuer", - "report_type": "Profit and Loss" - }, - { - "name": "Erhaltene Skonti aus steuerpflichtigem innergemeinschaftlichem Erwerb 19% Vorsteuer und 19% Umsatzsteuer", - "report_type": "Profit and Loss" - }, - { - "name": "Waren aus einem Umsatzsteuerlager- \u00a7 13a UStG 16% Vorsteuer und 16% Umsatzsteuer", - "report_type": "Profit and Loss" - }, - { - "name": "Wareneingang", - "report_type": "Profit and Loss" - }, - { - "name": "Erhaltene Boni 7% Vorsteuer", - "report_type": "Profit and Loss" - }, - { - "name": "Erhaltene Rabatte 19% Vorsteuer", - "report_type": "Profit and Loss" - }, - { - "name": "Erhaltene Boni ", - "report_type": "Profit and Loss" - }, - { - "name": "Erhaltene Boni 19% Vorsteuer", - "report_type": "Profit and Loss" - }, - { - "name": "Erhaltene Boni 16% Vorsteuer", - "report_type": "Profit and Loss" - }, - { - "name": "Wareneingang 7 % Vorsteuer", - "report_type": "Profit and Loss" - }, - { - "name": "Erhaltene Rabatte 7% Vorsteuer", - "report_type": "Profit and Loss" - }, - { - "name": "Einkauf von Roh- Hilfs- und Betriebsstoffen", - "report_type": "Profit and Loss" - }, - { - "name": "Waren aus einem Umsatzsteuerlager- \u00a7 13a UStG 19% Vorsteuer und 19% Umsatzsteuer", - "report_type": "Profit and Loss" - }, - { - "name": "Energiestoffe (Fertigung)", - "report_type": "Profit and Loss" - }, - { - "name": "Erhaltene Skonti aus steuerpflichtigem innergemeinschaftlichem Erwerb 16% Vorsteuer und 16% Umsatzsteuer", - "report_type": "Profit and Loss" - }, - { - "name": "Erhaltene Rabatte", - "report_type": "Profit and Loss" - }, - { - "name": "* Konto Kasse Aufwand", - "report_type": "Profit and Loss" - }, - { - "name": "* Produkt Vertriebsausgaben", - "report_type": "Profit and Loss" - }, - { - "name": "* Produkt Ausgaben", - "report_type": "Profit and Loss" - }, - { - "name": "Wareneingang 19 % Vorsteuer", - "report_type": "Profit and Loss" - }, - { - "name": "Erhaltene Rabatte 16% Vorsteuer", - "report_type": "Profit and Loss" - }, - { - "name": "Wareneingang 10-7 % Vorsteuer", - "report_type": "Profit and Loss" - }, - { - "name": "Nachl\u00e4sse aus innergemeinschaftlichem Erwerb 16% Vorsteuer und 16% Umsatzsteuer", - "report_type": "Profit and Loss" - }, - { - "name": "Nachl\u00e4sse aus innergemeinschaftlichem Erwerb 7% Vorsteuer und 7% Umsatzsteuer", - "report_type": "Profit and Loss" - }, - { - "name": "Innergemeinschaftlicher Erwerb ohne Vorsteuerabzug und 16% Umsatzsteuer", - "report_type": "Profit and Loss" - }, - { - "name": "Innergemeinschaftlicher Erwerb ohne Vorsteuerabzug und 19% Umsatzsteuer", - "report_type": "Profit and Loss" - }, - { - "name": "Innergemeinschaftlicher Erwerb 16% Vorsteuer und 16% Umsatzsteuer", - "report_type": "Profit and Loss" - }, - { - "name": "Innergemeinschaftlicher Erwerb ohne Vorsteuerabzug- 7% Umsatzsteuer", - "report_type": "Profit and Loss" - }, - { - "name": "Z\u00f6lle und Einfuhrabgaben", - "report_type": "Profit and Loss" - }, - { - "name": "Nicht abziehbare Vorsteuer 7%", - "report_type": "Profit and Loss" - }, - { - "name": "Nachl\u00e4sse aus innergemeinschaftlichem Erwerb 15% Vorsteuer und 15% Umsatzsteuer", - "report_type": "Profit and Loss" - }, - { - "name": "Nachl\u00e4sse aus innergemeinschaftlichem Erwerb 19% Vorsteuer und 19% Umsatzsteuer", - "report_type": "Profit and Loss" - }, - { - "name": "Nachl\u00e4sse 16 % Vorsteuer ", - "report_type": "Profit and Loss" - }, - { - "name": "Steuerfreier innergemeinschaftlicher Erwerb", - "report_type": "Profit and Loss" - }, - { - "name": "Steuerfreie Einfuhren", - "report_type": "Profit and Loss" - }, - { - "name": "Bestandsver\u00e4nderungen Roh- Hilfs- und Betriebsstoffe/Waren", - "report_type": "Profit and Loss" - }, - { - "name": "Innergemeinschaftlicher Erwerb 7% Vorsteuer und 7% Umsatzsteuer", - "report_type": "Profit and Loss" - }, - { - "name": "Innergemeinschaftlicher Erwerb 19% Vorsteuer und 19% Umsatzsteuer", - "report_type": "Profit and Loss" - }, - { - "name": "Nachl\u00e4sse 15 % Vorsteuer ", - "report_type": "Profit and Loss" - }, - { - "name": "Wareneingang 9 % Vorsteuer", - "report_type": "Profit and Loss" - }, - { - "name": "Innergemeinschaftlicher Erwerb von Neufahrzeugen von Lieferanten ohne Umsatzsteuer-Identifikationsnummer 16% Vorsteuer und 16% Umsatzsteuer", - "report_type": "Profit and Loss" - }, - { - "name": "Waren aus einem Umsatzsteuerlager- \u00a7 13a UStG 7% Vorsteuer und 7% Umsatzsteuer", - "report_type": "Profit and Loss" - } - ], - "name": "Aufwendungen f\u00fcr Roh- Hilfs- und Betriebsstoffe und f\u00fcr bezogene Waren" - } - ], - "name": "Materialaufwand" - }, - { - "children": [ - { - "children": [ - { - "name": "Fremdleistungen", - "report_type": "Profit and Loss" - } - ], - "name": "Aufwendungen f\u00fcr bezogene Leistungen" - } - ], - "name": "Aufwendungen f\u00fcr bezogene Leistungen" - }, - { - "children": [ - { - "children": [ - { - "name": "Aufwendungen f\u00fcr Roh- Hilfs- und Betriebsstoffe und f\u00fcr bezogene Waren", - "report_type": "Profit and Loss" - } - ], - "name": "Aufwendungen f\u00fcr Roh- Hilfs- und Betriebsstoffe und f\u00fcr bezogene Waren" - } - ], - "name": "Material- und Stoffverbrauch" - } - ], - "name": "Betriebliche Aufwendungen" - }, - { - "children": [ - { - "children": [ - { - "name": "Verlustvortrag nach Verwendung", - "report_type": "Profit and Loss" - } - ], - "name": "Verlustvortrag" - }, - { - "children": [ - { - "children": [ - { - "name": "Solidarit\u00e4tszuschlag f\u00fcr Vorjahre", - "report_type": "Profit and Loss" - }, - { - "name": "K\u00f6rperschaftssteuer f\u00fcr Vorjahr", - "report_type": "Profit and Loss" - }, - { - "name": "K\u00f6rperschaftssteuer", - "report_type": "Profit and Loss" - }, - { - "name": "K\u00f6rperschaftssteuererstattung f\u00fcr Vorjahre nach \u00a737 KStG", - "report_type": "Profit and Loss" - }, - { - "name": "K\u00f6rperschaftssteuererstattungen f\u00fcr Vorjahre", - "report_type": "Profit and Loss" - }, - { - "name": "Anrechenbarer Solidarit\u00e4tszuschlag auf Kapitalertragsteuer 20%", - "report_type": "Profit and Loss" - }, - { - "name": "Zinsabschlagsteuer", - "report_type": "Profit and Loss" - }, - { - "name": "Kapitalertragsteuer 20%", - "report_type": "Profit and Loss" - }, - { - "name": "Anrechenbarer Solidarit\u00e4tszuschlag auf Kapitalertragsteuer 25%", - "report_type": "Profit and Loss" - }, - { - "name": "Kapitalertragsteuer 25%", - "report_type": "Profit and Loss" - }, - { - "name": "Anrechenbarer Solidarit\u00e4tszuschlag auf Zinsabschlagsteuer", - "report_type": "Profit and Loss" - }, - { - "name": "Solidarit\u00e4tszuschlagerstattungen f\u00fcr Vorjahre", - "report_type": "Profit and Loss" - }, - { - "name": "Ertr\u00e4ge aus der Aufl\u00f6sung von R\u00fcckstellungen f\u00fcr Steuern vom Einkommen und Ertrag", - "report_type": "Profit and Loss" - }, - { - "name": "Steuererstattungen Vorjahre f\u00fcr Steuern vom Einkommen und Ertrag", - "report_type": "Profit and Loss" - }, - { - "name": "Steuernachzahlungen Vorjahre f\u00fcr Steuern vom Einkommen und Ertrag", - "report_type": "Profit and Loss" - }, - { - "name": "Gewerbesteuer ", - "report_type": "Profit and Loss" - }, - { - "name": "Anzurechnende ausl\u00e4ndische Quellensteuer", - "report_type": "Profit and Loss" - }, - { - "name": "Solidarit\u00e4tszuschlag", - "report_type": "Profit and Loss" - } - ], - "name": "Steuern vom Einkommen und Ertrag" - } - ], - "name": "Steuern vom Einkommen und Ertrag" - }, - { - "children": [ - { - "children": [ - { - "name": "Zinsen und \u00e4hnliche Aufwendungen 100% / 50% nicht abzugsf\u00e4hig (inl\u00e4ndische Kap. Ges.)", - "report_type": "Profit and Loss" - }, - { - "name": "Steuerlich nicht abzugsf\u00e4hige- andere Nebenleistungen zu steuern ", - "report_type": "Profit and Loss" - }, - { - "name": "Zinsaufwendungen \u00a7\u00a7 233a AO betriebliche Steuern", - "report_type": "Profit and Loss" - }, - { - "name": "Zinsen und \u00e4hnliche Aufwendungen an verbundene Unternehmen", - "report_type": "Profit and Loss" - }, - { - "name": "Zinsaufwendungen f\u00fcr Geb\u00e4ude- die zum Betriebsverm\u00f6gen geh\u00f6ren", - "report_type": "Profit and Loss" - }, - { - "name": "Zinsaufwendungen an Mitunternehmer f\u00fcr die Hingabe von Kapital \u00a7 15 EStG", - "report_type": "Profit and Loss" - }, - { - "name": "Zinsaufwendungen f\u00fcr langfristige Verbindlichkeiten an verbundene Unternehmen", - "report_type": "Profit and Loss" - }, - { - "name": "Zinsen und \u00e4hnliche Aufwendungen", - "report_type": "Profit and Loss" - }, - { - "name": "Renten und dauernde Lasten aus Gr\u00fcndung/Erwerb \u00a78 GewStG", - "report_type": "Profit and Loss" - }, - { - "name": "Zins\u00e4hnliche Aufwendungen an verbundene Unternehmen", - "report_type": "Profit and Loss" - }, - { - "name": "Zinsaufwendungen f\u00fcr kurzfristige Verbindlichkeiten", - "report_type": "Profit and Loss" - }, - { - "name": "Zinsaufwendungen \u00a7\u00a7 233a bis 237 AO Personensteuern", - "report_type": "Profit and Loss" - }, - { - "name": "Steuerlich abzugsf\u00e4hige- andere Nebenleistungen zu steuern ", - "report_type": "Profit and Loss" - }, - { - "name": "Zinsen zur Finanzierung des Anlageverm\u00f6gens", - "report_type": "Profit and Loss" - }, - { - "name": "Zinsaufwendungen f\u00fcr kurzfristige Verbindlichkeiten an verbundene Unternehmen", - "report_type": "Profit and Loss" - }, - { - "name": "In Dauerschuldzinsen unqualifizierte Zinsen auf kurzfristige Verbindlichkeiten", - "report_type": "Profit and Loss" - }, - { - "name": "Nicht abzugsf\u00e4hige Schuldzinsen gem\u00e4\u00df \u00a7 4 Abs. 4a EStG (Hinzurechnungsbetrag)", - "report_type": "Profit and Loss" - }, - { - "name": "Zinsaufwendungen f\u00fcr langfristige Verbindlichkeiten", - "report_type": "Profit and Loss" - }, - { - "name": "Diskontaufwendungen", - "report_type": "Profit and Loss" - }, - { - "name": "Diskontaufwendungen an verbundene Unternehmen", - "report_type": "Profit and Loss" - }, - { - "name": "Zins\u00e4hnliche Aufwendungen", - "report_type": "Profit and Loss" - }, - { - "name": "Zinsen und \u00e4hnliche Aufwendungen an verbundene Unternehmen 100% / 50% nicht abzugsf\u00e4hig (inl\u00e4ndische Kap. Ges.)", - "report_type": "Profit and Loss" - } - ], - "name": "Zinsen und \u00e4hnliche Aufwendungen" - } - ], - "name": "Zinsen und \u00e4hnliche Aufwendungen" - }, - { - "children": [ - { - "children": [ - { - "name": "Aufwendungen aus Verlust\u00fcbernahme", - "report_type": "Profit and Loss" - } - ], - "name": "Aufwendungen aus Verlust\u00fcbernahme" - }, - { - "children": [ - { - "name": "Abgef\u00fchrte Gewinne auf Grund einer Gewinngemeinschaft", - "report_type": "Profit and Loss" - }, - { - "name": "Abgef\u00fchrte Gewinne auf Grund eines Gewinn- oder Teilgewinnabf\u00fchrungsvertrags", - "report_type": "Profit and Loss" - }, - { - "name": "Abgef\u00fchrte Gewinnanteile an stille Gesellschafter \u00a7 8 GewStG", - "report_type": "Profit and Loss" - } - ], - "name": "Auf Grund einer Gewinngemeinschaft- eines Gewinn- oder Teilgewinnabf\u00fchrungsvertrags abgef\u00fchrte Gewinne" - } - ], - "name": "Aufwendungen aus Verlust\u00fcbernahme und auf Grund einer Gewinngemeinschaft- eines Gewinn- oder Teilgewinnabf\u00fchrungsvertrags abgef\u00fchrte Gewinne" - }, - { - "children": [ - { - "children": [ - { - "name": "Einstellung in die R\u00fccklage f\u00fcr eigene Anteile", - "report_type": "Profit and Loss" - } - ], - "name": "Einstellung in Gewinnr\u00fccklagen in die R\u00fccklage f\u00fcr eigene Anteile" - }, - { - "children": [ - { - "name": "Vorabaussch\u00fcttung", - "report_type": "Profit and Loss" - } - ], - "name": "Aussch\u00fcttung" - }, - { - "children": [ - { - "name": "Einstellung in andere Gewinnr\u00fccklagen ", - "report_type": "Profit and Loss" - } - ], - "name": "Einstellung in Gewinnr\u00fccklagen in andere Gewinnr\u00fccklagen " - }, - { - "children": [ - { - "name": "(zu freien Verf\u00fcgung)", - "report_type": "Profit and Loss" - } - ], - "name": "Sonstige betriebliche Aufwendungen" - }, - { - "children": [ - { - "name": "Vortrag auf neue Rechnung (GuV)", - "report_type": "Profit and Loss" - } - ], - "name": "Vortrag auf neue Rechnung" - }, - { - "children": [ - { - "name": "Aufwendungen/Ertr\u00e4ge aus Umrechnungsdifferenzen", - "report_type": "Profit and Loss" - } - ], - "name": "Sonstige betriebliche Ertr\u00e4ge oder sonstige betriebliche Aufwendungen" - }, - { - "children": [ - { - "name": "Einstellung in satzungm\u00e4\u00dfige R\u00fccklage ", - "report_type": "Profit and Loss" - } - ], - "name": "Einstellung in Gewinnr\u00fccklagen in satzungm\u00e4\u00dfige R\u00fccklage " - }, - { - "children": [ - { - "name": "Einstellung in die gesetzliche R\u00fccklage ", - "report_type": "Profit and Loss" - } - ], - "name": "Einstellung in Gewinnr\u00fccklagen in die gesetzliche R\u00fccklage " - } - ], - "name": "Einstellung in Gewinnr\u00fccklagen " - }, - { - "children": [ - { - "children": [ - { - "name": "Au\u00dferordentliche Aufwendungen finanzwirksam", - "report_type": "Profit and Loss" - }, - { - "name": "Au\u00dferordentliche Aufwendungen nicht finanzwirksam", - "report_type": "Profit and Loss" - }, - { - "name": "Au\u00dferordentliche Aufwendungen", - "report_type": "Profit and Loss" - } - ], - "name": "Au\u00dferordentliche Aufwendungen" - } - ], - "name": "Au\u00dferordentliche Aufwendungen" - }, - { - "children": [ - { - "children": [ - { - "name": "Abschreibungen auf Finanzanlagen auf Grund steuerlicher Sondervorschriften", - "report_type": "Profit and Loss" - }, - { - "name": "Vorwegnahme k\u00fcnftiger Wertschwankungen bei Wertpapieren des Umlaufverm\u00f6gens", - "report_type": "Profit and Loss" - }, - { - "name": "Abschreibungen auf Wertpapiere des Umlaufverm\u00f6gens 100% / 50% nicht abzugsf\u00e4hig (inl\u00e4ndische Kap. Ges.)", - "report_type": "Profit and Loss" - }, - { - "name": "Abschreibungen auf Wertpapiere des Umlaufverm\u00f6gens", - "report_type": "Profit and Loss" - }, - { - "name": "Abschreibungen auf Finanzanlagen 100% / 50% nicht abzugsf\u00e4hig (inl\u00e4ndische Kap. Ges.)", - "report_type": "Profit and Loss" - }, - { - "name": "Abschreibungen auf Finanzanlagen ", - "report_type": "Profit and Loss" - }, - { - "name": "Abschreibungen auf Finanzanlagen auf Grund steuerlicher Sondervorschriften 100% / 50% nicht abzugsf\u00e4hig (inl\u00e4ndische Kap. Ges.)", - "report_type": "Profit and Loss" - }, - { - "name": "Abschreibungen auf Grund von Verlustanteilen an Mitunternehmerschaften \u00a7 8 GewStG", - "report_type": "Profit and Loss" - } - ], - "name": "Abschreibungen auf Finanzanlagen und auf Wertpapiere des Umlaufverm\u00f6gens" - } - ], - "name": "Abschreibungen auf Finanzanlagen und auf Wertpapiere des Umlaufverm\u00f6gens" - } - ], - "name": "Weitere Aufwendungen" - }, - { - "children": [ - { - "children": [ - { - "children": [ - { - "name": "Verm\u00f6genswirksame Leistungen", - "report_type": "Profit and Loss" - }, - { - "name": "Freiwillige soziale Aufwendungen- lohnsteuerpflichtig", - "report_type": "Profit and Loss" - }, - { - "name": "Tantiemen", - "report_type": "Profit and Loss" - }, - { - "name": "Krankengeldzusch\u00fcsse", - "report_type": "Profit and Loss" - }, - { - "name": "Zusch\u00fcsse der Agenturen f\u00fcr Arbeit (Haben)", - "report_type": "Profit and Loss" - }, - { - "name": "Bedienungsgelder", - "report_type": "Profit and Loss" - }, - { - "name": "Pauschale Steuer f\u00fcr Aushilfen", - "report_type": "Profit and Loss" - }, - { - "name": "Ehegattengehalt", - "report_type": "Profit and Loss" - }, - { - "name": "Verg\u00fctungen an angestellte Mitunternehmer \u00a7 15 EStG", - "report_type": "Profit and Loss" - }, - { - "name": "Gesch\u00e4ftsf\u00fchrergeh\u00e4lter der GmbH-Gesellschafter", - "report_type": "Profit and Loss" - }, - { - "name": "Gesch\u00e4ftsf\u00fchrergeh\u00e4lter ", - "report_type": "Profit and Loss" - }, - { - "name": "Geh\u00e4lter", - "report_type": "Profit and Loss" - }, - { - "name": "L\u00f6hne und Geh\u00e4lter", - "report_type": "Profit and Loss" - }, - { - "name": "Aushilfsl\u00f6hne", - "report_type": "Profit and Loss" - }, - { - "name": "L\u00f6hne ", - "report_type": "Profit and Loss" - }, - { - "name": "Fahrkostenerstattung Wohnung/Arbeitsst\u00e4tte", - "report_type": "Profit and Loss" - }, - { - "name": "Pauschale Steuer auf sonstige Bez\u00fcge (z.B. Fahrkosten Zusch\u00fcsse)", - "report_type": "Profit and Loss" - } - ], - "name": "L\u00f6hne und Geh\u00e4lter" - }, - { - "children": [ - { - "children": [ - { - "name": "Aufwendungen f\u00fcr Altersversorgung f\u00fcr Mitunternehmer \u00a7 15 EStG", - "report_type": "Profit and Loss" - }, - { - "name": "Gesetzliche soziale Aufwendungen f\u00fcr Mitunternehmer \u00a7 15 EStG", - "report_type": "Profit and Loss" - }, - { - "name": "Gesetzliche soziale Aufwendungen", - "report_type": "Profit and Loss" - }, - { - "name": "Freiwillige soziale Aufwendungen- lohnsteuerfrei", - "report_type": "Profit and Loss" - }, - { - "name": "Beitr\u00e4ge zur Berufsgenossenschaft", - "report_type": "Profit and Loss" - }, - { - "name": "Pauschale Steuer auf sonstige Bez\u00fcge (z.B. Direktversicherungen)", - "report_type": "Profit and Loss" - }, - { - "name": "Sonstige soziale Abgaben", - "report_type": "Profit and Loss" - }, - { - "name": "Aufwendungen f\u00fcr Altersversorgung", - "report_type": "Profit and Loss" - }, - { - "name": "Aufwendungen f\u00fcr Unterst\u00fctzung", - "report_type": "Profit and Loss" - }, - { - "name": "Versorgungskassen", - "report_type": "Profit and Loss" - } - ], - "name": "Soziale Abgaben und Aufwendungen f\u00fcr Altersversorgung und f\u00fcr Unterst\u00fctzung", - "report_type": "Profit and Loss" - } - ], - "name": "Soziale Abgaben und Aufwendungen f\u00fcr Altersversorgung und f\u00fcr Unterst\u00fctzung" - } - ], - "name": "Personalaufwand" - }, - { - "children": [ - { - "children": [ - { - "name": "Sofortabschreibungen geringwertiger Wirtschaftsg\u00fcter", - "report_type": "Profit and Loss" - }, - { - "name": "Au\u00dferplanma\u00dfige Abschreibungen auf aktivierte- geringwertige Wirtschaftsg\u00fcter", - "report_type": "Profit and Loss" - }, - { - "name": "Abschreibungen auf Aufwendungen f\u00fcr die Ingangsetzung und Erweiterung des Gesch\u00e4ftsbetriebs", - "report_type": "Profit and Loss" - }, - { - "name": "Abschreibungen auf Aufwendungen f\u00fcr die W\u00e4hrungsumstellung auf den Euro", - "report_type": "Profit and Loss" - }, - { - "name": "Au\u00dferplanm\u00e4\u00dfige Abschreibungen auf Sachanlagen", - "report_type": "Profit and Loss" - }, - { - "name": "Kaufleasing", - "report_type": "Profit and Loss" - }, - { - "name": "Au\u00dferplanm\u00e4\u00dfige Abschreibungen auf immaterielle Verm\u00f6gensgegenst\u00e4nde", - "report_type": "Profit and Loss" - }, - { - "name": "Abschreibungen auf aktivierte- geringwertige Wirtschaftsg\u00fcter", - "report_type": "Profit and Loss" - }, - { - "name": "Sonderabschreibungen nach \u00a7 7g Abs. 1 u. 2 EStG (ohne Kfz)", - "report_type": "Profit and Loss" - }, - { - "name": "Abschreibungen auf Sachanlagen (ohne AfA auf Kfz und Geb\u00e4ude)", - "report_type": "Profit and Loss" - }, - { - "name": "Abschreibungen auf Geb\u00e4udeteil des h\u00e4uslischen Arbeitszimmers", - "report_type": "Profit and Loss" - }, - { - "name": "Abschreibungen auf Geb\u00e4ude", - "report_type": "Profit and Loss" - }, - { - "name": "Abschreibungen auf Kfz", - "report_type": "Profit and Loss" - }, - { - "name": "Abschreibungen auf immaterielle Verm\u00f6gensgegenst\u00e4nde", - "report_type": "Profit and Loss" - }, - { - "name": "Abschreibungen auf den Gesch\u00e4fts- oder Firmenwert", - "report_type": "Profit and Loss" - }, - { - "name": "Absetzung f\u00fcr Au\u00dfergew\u00f6hnliche technische und wirtschaftliche Abnutzung der Geb\u00e4ude", - "report_type": "Profit and Loss" - }, - { - "name": "Absetzung f\u00fcr Au\u00dfergew\u00f6hnliche technische und wirtschaftliche Abnutzung sonstiger Wirtschaftsg\u00fcter", - "report_type": "Profit and Loss" - }, - { - "name": "Absetzung f\u00fcr Au\u00dfergew\u00f6hnliche technische und wirtschaftliche Abnutzung des Kfz", - "report_type": "Profit and Loss" - }, - { - "name": "Abschreibungen auf Sachanlagen auf Grund steuerlicher Sondervorschriften ", - "report_type": "Profit and Loss" - }, - { - "name": "Sonderabschreibungen nach \u00a7 7g Abs. 1 u. 2 EStG (f\u00fcr Kfz)", - "report_type": "Profit and Loss" - } - ], - "name": "Abschreibungen auf immaterielle Verm\u00f6gensgegenst\u00e4nde des Anlageverm\u00f6gens und Sachanlagen sowie auf aktivierte Aufwendungen f\u00fcr die Ingangsetzung und Erweiterung des Gesch\u00e4ftsbetriebs" - } - ], - "name": "Abschreibungen auf immaterielle Verm\u00f6gensgegenst\u00e4nde des Anlageverm\u00f6gens und Sachanlagen sowie auf aktivierte Aufwendungen f\u00fcr die Ingangsetzung und Erweiterung des Gesch\u00e4ftsbetriebs" - }, - { - "children": [ - { - "children": [ - { - "name": "Forderungsverluste 16% USt (\u00fcbliche H\u00f6he)", - "report_type": "Profit and Loss" - }, - { - "name": "Forderungsverluste aus im Inland steuerpflichtigen EG-Lieferungen 15% USt (\u00fcbliche H\u00f6he)", - "report_type": "Profit and Loss" - }, - { - "name": "Aufwendungen aus Bewertung Finanzmittelfonds", - "report_type": "Profit and Loss" - }, - { - "name": "Aufwendungen aus Kursdifferenzen", - "report_type": "Profit and Loss" - }, - { - "name": "Erl\u00f6se aus Verk\u00e4ufen Sachanlageverm\u00f6gen 16% USt (bei Buchverlust)", - "report_type": "Profit and Loss" - }, - { - "name": "Erl\u00f6se aus Verk\u00e4ufen Sachanlageverm\u00f6gen 19% USt (bei Buchverlust)", - "report_type": "Profit and Loss" - }, - { - "name": "Erl\u00f6se aus Verk\u00e4ufen Sachanlageverm\u00f6gen steuerfrei \u00a7 4 Nr. 1b UStG (bei Buchverlust)", - "report_type": "Profit and Loss" - }, - { - "name": "Bewirtungskosten", - "report_type": "Profit and Loss" - }, - { - "name": "Sonstige eingeschr\u00e4nkt abziehbare Betriebsausgaben (abziehbarer Anteil)", - "report_type": "Profit and Loss" - }, - { - "name": "Sonstige eingeschr\u00e4nkt abziehbare Betriebsausgaben (nicht abziehbarer Anteil)", - "report_type": "Profit and Loss" - }, - { - "name": "Aufmerksamkeiten", - "report_type": "Profit and Loss" - }, - { - "name": "Nicht Abzugsf\u00e4hige Bewirtungskosten", - "report_type": "Profit and Loss" - }, - { - "name": "Nicht Abzugsf\u00e4hige Betriebsausgaben aus Werbe- und Repr\u00e4sentationskosten (nicht abziehbarer Anteil)", - "report_type": "Profit and Loss" - }, - { - "name": "Zuwendungen- Spenden an Stiftungen f\u00fcr wissenschaftliche- mitdt\u00e4tige- kulturelle Zwecke", - "report_type": "Profit and Loss" - }, - { - "name": "Zuwendungen- Spenden an Stiftungen f\u00fcr Kirchliche- religi\u00f6se und gemeinn\u00fctzige Zwecke", - "report_type": "Profit and Loss" - }, - { - "name": "Zuwendungen- Spenden an politische Parteien", - "report_type": "Profit and Loss" - }, - { - "name": "Zuwendungen- Spenden an Stiftungen f\u00fcr gemeinn\u00fctzige Zwecke i. S. d. \u00a7 52 Abs. 2 Nr. 1-3 AO", - "report_type": "Profit and Loss" - }, - { - "name": "Zuwendungen- Spenden f\u00fcr mildt\u00e4tige Zwecke", - "report_type": "Profit and Loss" - }, - { - "name": "Zuwendungen- Spenden f\u00fcr kirchliche- religi\u00f6se und gemeinn\u00fctzige Zwecke", - "report_type": "Profit and Loss" - }, - { - "name": "Zuwendungen- Spenden- steuerlich nicht abziehbar", - "report_type": "Profit and Loss" - }, - { - "name": "Zuwendungen- Spenden f\u00fcr wissenschaftliche und kulturelle Zwecke", - "report_type": "Profit and Loss" - }, - { - "name": "Reisekosten Arbeitnehmer \u00fcbernachtungsaufwand", - "report_type": "Profit and Loss" - }, - { - "name": "Fahrten zwischen Wohnung und Arbeitsst\u00e4tte (Haben)", - "report_type": "Profit and Loss" - }, - { - "name": "Sonstige Raumkosten", - "report_type": "Profit and Loss" - }, - { - "name": "Abgaben f\u00fcr betrieblich genutzten Grundbesitz", - "report_type": "Profit and Loss" - }, - { - "name": "Aufwendungen f\u00fcr ein h\u00e4usliches Arbeitszimmer (nicht abziehbarer Anteil)", - "report_type": "Profit and Loss" - }, - { - "name": "Nicht abziehbare Vorsteuer", - "report_type": "Profit and Loss" - }, - { - "name": "Telefax und Internetkosten", - "report_type": "Profit and Loss" - }, - { - "name": "Anlagenabg\u00e4nge Sachanlagen (Restbuchwert bei Buchverlust)", - "report_type": "Profit and Loss" - }, - { - "name": "Anlagenabg\u00e4nge immaterielle Verm\u00f6gensgegenst\u00e4nde (Restbuchwert bei Buchverlust)", - "report_type": "Profit and Loss" - }, - { - "name": "Erl\u00f6se aus Verk\u00e4ufen Finanzanlagen (bei Buchverlust)", - "report_type": "Profit and Loss" - }, - { - "name": "Erl\u00f6se aus Verk\u00e4ufen immaterieller Verm\u00f6gensgegenst\u00e4nde (bei Buchverlust)", - "report_type": "Profit and Loss" - }, - { - "name": "Erl\u00f6se aus Verk\u00e4ufen Finanzanlagen 100% / 50% steuerfrei (inlandische Kap.Ges.)(bei Buchverlust)", - "report_type": "Profit and Loss" - }, - { - "name": "Anlagenabg\u00e4nge Finanzanlagen 100% / 50% steuerfrei (inl\u00e4ndische Kap. Ges.)(Restbuchwert bei Buchverlust)", - "report_type": "Profit and Loss" - }, - { - "name": "Reisekosten Arbeitnehmer (nicht abziehbarer Anteil)", - "report_type": "Profit and Loss" - }, - { - "name": "Reisekosten Arbeitnehmer", - "report_type": "Profit and Loss" - }, - { - "name": "Reparaturen und Instandhaltung von Betriebs- und Gesch\u00e4ftsausstattung", - "report_type": "Profit and Loss" - }, - { - "name": "Fremdarbeiten (Vertrieb)", - "report_type": "Profit and Loss" - }, - { - "name": "Reisekosten Arbeitnehmer Verpflegungsmehraufwand", - "report_type": "Profit and Loss" - }, - { - "name": "Reinigung", - "report_type": "Profit and Loss" - }, - { - "name": "Verpackungsmaterial", - "report_type": "Profit and Loss" - }, - { - "name": "Nicht abziehbare Vorsteuer 7% ", - "report_type": "Profit and Loss" - }, - { - "name": "Abschreibung auf Umlaufverm\u00f6gen au\u00dfer Vorr\u00e4te und Wertpapieren des UV- steuerlich bedingt (\u00fcbliche H\u00f6he)", - "report_type": "Profit and Loss" - }, - { - "name": "Kilometergelderstattung Arbeitnehmer", - "report_type": "Profit and Loss" - }, - { - "name": "Reisekosten Arbeitnehmer Fahrkosten", - "report_type": "Profit and Loss" - }, - { - "name": "Abschreibung auf Umlaufverm\u00f6gen au\u00dfer Vorr\u00e4te und Wertpapieren des UV (\u00fcbliche H\u00f6he)", - "report_type": "Profit and Loss" - }, - { - "name": "Ausgleichsabgabe i. S. d. Schwerbehindertengesetzes", - "report_type": "Profit and Loss" - }, - { - "name": "Vorwegnahme k\u00fcnftiger Wertschwankungen im Umlaufverm\u00f6gen au\u00dfer Vorr\u00e4te und Wertpapiere", - "report_type": "Profit and Loss" - }, - { - "name": "Aufwendungen aus der Zuschreibung von steuertlich niedriger bewerteten Verbindlichkeiten", - "report_type": "Profit and Loss" - }, - { - "name": "Aufwendungen aus der Zuschreibung von steuertlich niedriger bewerteten R\u00fcckstellungen", - "report_type": "Profit and Loss" - }, - { - "name": "Nicht abziehbare Vorsteuer 19% ", - "report_type": "Profit and Loss" - }, - { - "name": "Nicht abziehbare Vorsteuer 16% ", - "report_type": "Profit and Loss" - }, - { - "name": "Kosten der Warenabgabe", - "report_type": "Profit and Loss" - }, - { - "name": "Nicht abziehbare H\u00e4lfte der Aufsichtsratsverg\u00fctungen", - "report_type": "Profit and Loss" - }, - { - "name": "Repr\u00e4sentationskosten", - "report_type": "Profit and Loss" - }, - { - "name": "Reisekosten Unternehmer Fahrkosten", - "report_type": "Profit and Loss" - }, - { - "name": "Reisekosten Unternehmer (nicht abziehbarer anteil)", - "report_type": "Profit and Loss" - }, - { - "name": "Reisekosten Unternehmer Verpflegungsmehraufwand", - "report_type": "Profit and Loss" - }, - { - "name": "Abgang von Wirtschaftsg\u00fctern des Umlaufverm\u00f6gens 100% / 50% nicht abzugsf\u00e4hig (inlandische Kap. Ges.) nach \u00a7 4 Abs. 3 Satz 4 EStG", - "report_type": "Profit and Loss" - }, - { - "name": "Gewerbesteuerlich zu ber\u00fccksichtigendes Mietleasing \u00a7 8 GewStG", - "report_type": "Profit and Loss" - }, - { - "name": "Werkzeuge und Kleinger\u00e4te", - "report_type": "Profit and Loss" - }, - { - "name": "Mietleasing", - "report_type": "Profit and Loss" - }, - { - "name": "Reparaturen und Instandhaltung von technischen Anlagen und Maschinen", - "report_type": "Profit and Loss" - }, - { - "name": "Forderungsverluste 19% USt (\u00fcbliche H\u00f6he)", - "report_type": "Profit and Loss" - }, - { - "name": "Forderungsverluste 15% USt (\u00fcbliche H\u00f6he)", - "report_type": "Profit and Loss" - }, - { - "name": "Forderungsverluste aus im Inland steuerpflichtigen EG-Lieferungen 16% USt (\u00fcbliche H\u00f6he)", - "report_type": "Profit and Loss" - }, - { - "name": "Forderungsverluste aus steuerfreien EG-Lieferungen (\u00fcbliche H\u00f6he)", - "report_type": "Profit and Loss" - }, - { - "name": "Forderungsverluste aus im Inland steuerpflichtigen EG-Lieferungen 7% USt (\u00fcbliche H\u00f6he)", - "report_type": "Profit and Loss" - }, - { - "name": "Forderungsverluste (\u00fcbliche H\u00f6he)", - "report_type": "Profit and Loss" - }, - { - "name": "Forderungsverluste 7 % USt (\u00fcbliche H\u00f6he)", - "report_type": "Profit and Loss" - }, - { - "name": "Forderungsverluste aus im Inland steuerpflichtigen EG-Lieferungen 19% USt (\u00fcbliche H\u00f6he)", - "report_type": "Profit and Loss" - }, - { - "name": "Fremdfahrzeugkosten", - "report_type": "Profit and Loss" - }, - { - "name": "Kfz-Kosten f\u00fcr betrieblich genutzte zum Privatverm\u00f6gen geh\u00f6rende Kraftfahrzeuge", - "report_type": "Profit and Loss" - }, - { - "name": "Aufwand f\u00fcr Gew\u00e4hrleistung", - "report_type": "Profit and Loss" - }, - { - "name": "Instandhaltung betrieblicher R\u00e4ume", - "report_type": "Profit and Loss" - }, - { - "name": "Sonstiger Betriebsbedarf", - "report_type": "Profit and Loss" - }, - { - "name": "Nebenkosten des Geldverkehrs", - "report_type": "Profit and Loss" - }, - { - "name": "Aufwendungen aus der Ver\u00e4u\u00dferung von Anteilen an Kapitalgesellschaften 100% / 50% nicht abzugsf\u00e4hig (inl\u00e4ndische Kap. Ges.)", - "report_type": "Profit and Loss" - }, - { - "name": "Aufwendungen f\u00fcr Abraum- und Abfallbeseitigung", - "report_type": "Profit and Loss" - }, - { - "name": "Einstellungen in Sonderposten mit R\u00fccklageanteil (\u00a7 52 Abs. 16 EStG)", - "report_type": "Profit and Loss" - }, - { - "name": "Einstellungen in Sonderposten mit R\u00fccklageanteil (Existenzgr\u00fcnderr\u00fccklage)", - "report_type": "Profit and Loss" - }, - { - "name": "Einstellungen in die Pauschalwertberichtigung zu Forderungen", - "report_type": "Profit and Loss" - }, - { - "name": "Einstellungen in die Einzelwertberichtigung zu Forderungen", - "report_type": "Profit and Loss" - }, - { - "name": "Einstellungen in Sonderposten mit R\u00fccklageanteil (Steuerfreie R\u00fccklagen)", - "report_type": "Profit and Loss" - }, - { - "name": "Einstellungen in Sonderposten mit R\u00fccklageanteil (Ansparabschreibungen)", - "report_type": "Profit and Loss" - }, - { - "name": "Mautgeb\u00fchren", - "report_type": "Profit and Loss" - }, - { - "name": "Fremdleistungen / Fremdarbeiten", - "report_type": "Profit and Loss" - }, - { - "name": "Aufwendungen aus Anteilen an Kapitalgesellschaften 100% / 50% nicht abzugsf\u00e4hig (inlandische Kap. Ges.)", - "report_type": "Profit and Loss" - }, - { - "name": "Gas- Strom- Wasser", - "report_type": "Profit and Loss" - }, - { - "name": "Zeitschriften und B\u00fccher", - "report_type": "Profit and Loss" - }, - { - "name": "Fortbildungskosten", - "report_type": "Profit and Loss" - }, - { - "name": "Einstellungen in Sonderposten mit R\u00fccklageanteil (Sonderabschreibungen)", - "report_type": "Profit and Loss" - }, - { - "name": "Rechts- und Beratungskosten", - "report_type": "Profit and Loss" - }, - { - "name": "Freiwillige Sozialleistungen", - "report_type": "Profit and Loss" - }, - { - "name": "Verg\u00fctungen an Mitunternehmer \u00a7 15 EStG", - "report_type": "Profit and Loss" - }, - { - "name": "Reparaturen und Instandhaltung von anderen Anlagen", - "report_type": "Profit and Loss" - }, - { - "name": "Garagenmiete", - "report_type": "Profit and Loss" - }, - { - "name": "Verg\u00fctungen an Mitunternehmer f\u00fcr die mietweise \u00fcberlassung ihrer Wirtschaftsg\u00fcter \u00a7 15 EStG", - "report_type": "Profit and Loss" - }, - { - "name": "Gewerbesteuerlich zu ber\u00fccksichtigende Miete \u00a7 8 GewStG", - "report_type": "Profit and Loss" - }, - { - "name": "Mietekosten", - "report_type": "Profit and Loss" - }, - { - "name": "Gewerbesteuerlich zu ber\u00fccksichtigende Pacht \u00a7 8 GewStG", - "report_type": "Profit and Loss" - }, - { - "name": "Verg\u00fctungen an Mitunternehmer f\u00fcr die Pachtweise \u00fcberlassung ihrer Wirtschaftsg\u00fcter \u00a7 15 EStG", - "report_type": "Profit and Loss" - }, - { - "name": "Anlagenabg\u00e4nge Finanzanlagen (Restbuchwert bei Buchverlust)", - "report_type": "Profit and Loss" - }, - { - "name": "Abziehbare Aufsichtsratsverg\u00fctungen", - "report_type": "Profit and Loss" - }, - { - "name": "Beitr\u00e4ge ", - "report_type": "Profit and Loss" - }, - { - "name": "Mieten f\u00fcr Einrichtungen", - "report_type": "Profit and Loss" - }, - { - "name": "Buchf\u00fchrungskosten", - "report_type": "Profit and Loss" - }, - { - "name": "Gewerbesteuerlich zu ber\u00fccksichtigende Miete f\u00fcr Einrichtungen \u00a7 8 GewStG", - "report_type": "Profit and Loss" - }, - { - "name": "kfz-Reparaturen", - "report_type": "Profit and Loss" - }, - { - "name": "Sonstige Reparaturen und Instandhaltung ", - "report_type": "Profit and Loss" - }, - { - "name": "Wartungskosten f\u00fcr Hard- und Software", - "report_type": "Profit and Loss" - }, - { - "name": "Reisekosten Unternehmer", - "report_type": "Profit and Loss" - }, - { - "name": "Gewerbesteuerlich zu ber\u00fccksichtigendes Mietleasing \u00a7 8 GewStG", - "report_type": "Profit and Loss" - }, - { - "name": "Mietleasing", - "report_type": "Profit and Loss" - }, - { - "name": "Raumkosten", - "report_type": "Profit and Loss" - }, - { - "name": "Sonstige Aufwendungen betrieblich und Regelm\u00e4\u00dfig", - "report_type": "Profit and Loss" - }, - { - "name": "Erl\u00f6se aus Verk\u00e4ufen Sachanlageverm\u00f6gen steuerfrei \u00a7 4 Nr. 1a UStG (bei Buchverlust)", - "report_type": "Profit and Loss" - }, - { - "name": "Reparaturen und Instandhaltung von Bauten", - "report_type": "Profit and Loss" - }, - { - "name": "Verluste aus dem Abgang von Gegenst\u00e4nden des Umlaufverm\u00f6gens au\u00dfer Vorr\u00e4te", - "report_type": "Profit and Loss" - }, - { - "name": "Porto", - "report_type": "Profit and Loss" - }, - { - "name": "Telefon", - "report_type": "Profit and Loss" - }, - { - "name": "Erl\u00f6se aus Verk\u00e4ufen Sachanlageverm\u00f6gen (bei Buchverlust)", - "report_type": "Profit and Loss" - }, - { - "name": "Sonstige Kfz-kosten", - "report_type": "Profit and Loss" - }, - { - "name": "Sonstige betriebliche Aufwendungen", - "report_type": "Profit and Loss" - }, - { - "name": "Reisekosten Unternehmer \u00fcbernachtungsaufwand", - "report_type": "Profit and Loss" - }, - { - "name": "Grundst\u00fcckaufwendungen- sonstige neutrale", - "report_type": "Profit and Loss" - }, - { - "name": "Fahrten zwischen Wohnung und Arbeitsst\u00e4tte (nicht abziehbarer Anteil)", - "report_type": "Profit and Loss" - }, - { - "name": "B\u00fcrobedarf", - "report_type": "Profit and Loss" - }, - { - "name": "Pacht", - "report_type": "Profit and Loss" - }, - { - "name": "Leasingfahrzeugkosten", - "report_type": "Profit and Loss" - }, - { - "name": "Sonstige Aufwendungen betrieblich und regelm\u00e4\u00dfig", - "report_type": "Profit and Loss" - }, - { - "name": "Periodenfremde Aufwendungen soweit nicht au\u00dferordentlich", - "report_type": "Profit and Loss" - }, - { - "name": "Sonstige Aufwendungen unregelm\u00e4\u00dfig", - "report_type": "Profit and Loss" - }, - { - "name": "Verluste aus dem Abgang von Gegenst\u00e4nden des Umlaufverm\u00f6gens (au\u00dfer Vorr\u00e4te) 100% / 50% nicht anzugsf\u00e4hig (inlandische Kap. Ges.)", - "report_type": "Profit and Loss" - }, - { - "name": "Verkaufsprovisionen", - "report_type": "Profit and Loss" - }, - { - "name": "steuerlich nicht abzugsf\u00e4hige Versp\u00e4tungszuschl\u00e4ge und Zwangsgelder", - "report_type": "Profit and Loss" - }, - { - "name": "Steuerlich abzugsf\u00e4hige Versp\u00e4tungszuschl\u00e4ge und Zwangsgelder", - "report_type": "Profit and Loss" - }, - { - "name": "Fahrten zwischen Wohnung und Arbeitsst\u00e4tte (abziehbarer Anteil)", - "report_type": "Profit and Loss" - }, - { - "name": "Grundst\u00fcckaufwendungen- betrieblich", - "report_type": "Profit and Loss" - }, - { - "name": "Geschenke abzugsf\u00e4hig", - "report_type": "Profit and Loss" - }, - { - "name": "Geschenke ausschlie\u00dflich betrieblich genutzt", - "report_type": "Profit and Loss" - }, - { - "name": "Transportversicherungen", - "report_type": "Profit and Loss" - }, - { - "name": "Haftungsverg\u00fctung an Mitunternehmer \u00a7 15 EStG", - "report_type": "Profit and Loss" - }, - { - "name": "Fahrzeugkosten", - "report_type": "Profit and Loss" - }, - { - "name": "Abschluss- und Pr\u00fcfungskosten", - "report_type": "Profit and Loss" - }, - { - "name": "Sonstige Abgaben", - "report_type": "Profit and Loss" - }, - { - "name": "Aufwendungen f\u00fcr ein h\u00e4usliches Arbeitszimmer (abziehbarer Anteil)", - "report_type": "Profit and Loss" - }, - { - "name": "Geschenke nicht abzugsf\u00e4hig", - "report_type": "Profit and Loss" - }, - { - "name": "Kfz-Versicherungen", - "report_type": "Profit and Loss" - }, - { - "name": "Heizung", - "report_type": "Profit and Loss" - }, - { - "name": "Laufende Kfz-Betriebskosten", - "report_type": "Profit and Loss" - }, - { - "name": "Versicherungen f\u00fcr Geb\u00e4ude", - "report_type": "Profit and Loss" - }, - { - "name": "Versicherungen", - "report_type": "Profit and Loss" - }, - { - "name": "Zuwendungen- Spenden an Stiftungen f\u00fcr gemeinn\u00fctzige Zwecke i. S. d. \u00a7 52 Abs. 2 Nr. 4 AO", - "report_type": "Profit and Loss" - }, - { - "name": "Werbekosten", - "report_type": "Profit and Loss" - }, - { - "name": "Ausgangsfrachten", - "report_type": "Profit and Loss" - }, - { - "name": "Verluste aus der Ver\u00e4u\u00dferung von Anteilen an Kapitalgesellschaften 100% / 50% nicht abzugsf\u00e4hig (inl\u00e4ndische Kap. Ges.)", - "report_type": "Profit and Loss" - }, - { - "name": "Verluste aus dem Abgang von Gegenst\u00e4nden des Anlageverm\u00f6gens", - "report_type": "Profit and Loss" - }, - { - "name": "Netto-Pr\u00e4mie f\u00fcr R\u00fcckdeckung k\u00fcnftiger Versorgungsleistungen", - "report_type": "Profit and Loss" - }, - { - "name": "Abgang von Wirtschaftsg\u00fctern des Umlaufverm\u00f6gens nach \u00a7 4 Abs. 3 Satz 4 EStG", - "report_type": "Profit and Loss" - } - ], - "name": "Sonstige betriebliche Aufwendungen" - } - ], - "name": "Sonstige betriebliche Aufwendungen" - }, - { - "children": [ - { - "children": [ - { - "name": "Verrechnete kalkulatorische Miete/Pacht", - "report_type": "Profit and Loss" - }, - { - "name": "Verrechneter kalkulatorischer Unternehmerlohn", - "report_type": "Profit and Loss" - }, - { - "name": "Kalkulatorische Abschreibungen", - "report_type": "Profit and Loss" - }, - { - "name": "Kalkulatorische Wagnisse", - "report_type": "Profit and Loss" - }, - { - "name": "Kalkulatorische Zinsen", - "report_type": "Profit and Loss" - }, - { - "name": "Kalkulatorischer Lohn f\u00fcr unentgeltliche Mitarbeiter", - "report_type": "Profit and Loss" - }, - { - "name": "Kalkulatorische Miete/Pacht", - "report_type": "Profit and Loss" - }, - { - "name": "Verrechneter kalkulatorischer Lohn f\u00fcr unentgeltliche Mitarbeiter", - "report_type": "Profit and Loss" - }, - { - "name": "Verrechnete kalkulatorische Wagnisse", - "report_type": "Profit and Loss" - }, - { - "name": "Verrechnete kalkulatorische Abschreibungen", - "report_type": "Profit and Loss" - }, - { - "name": "Verrechnete kalkulatorische Zinsen", - "report_type": "Profit and Loss" - }, - { - "name": "Kalkulatorischer Unternehmerlohn", - "report_type": "Profit and Loss" - } - ], - "name": "Sonstige betriebliche Aufwendungen" - } - ], - "name": "Kalkulatorische Kosten" - }, - { - "children": [ - { - "children": [ - { - "name": "Gegenkonto 6990-6998", - "report_type": "Profit and Loss" - }, - { - "name": "Herstellungskosten", - "report_type": "Profit and Loss" - }, - { - "name": "Verwaltungskosten", - "report_type": "Profit and Loss" - }, - { - "name": "Vertriebskosten", - "report_type": "Profit and Loss" - } - ], - "name": "Sonstige betriebliche Aufwendungen" - } - ], - "name": "Kosten bei Anwendung des Umsatzkostenverfahrens" - }, - { - "children": [ - { - "children": [ - { - "name": "Vorwegnahme k\u00fcnftiger Wertschwankungen im Umlaufverm\u00f6gen (soweit un\u00fcblich hoch)", - "report_type": "Profit and Loss" - }, - { - "name": "Abschreibungen auf Umlaufverm\u00f6gen- steuerrechtlich bedingt (soweit un\u00fcblich hoch)", - "report_type": "Profit and Loss" - }, - { - "name": "Forderungsverluste (soweit un\u00fcblich hoch)", - "report_type": "Profit and Loss" - }, - { - "name": "Forderungsverluste 7% USt (soweit un\u00fcblich hoch)", - "report_type": "Profit and Loss" - }, - { - "name": "Forderungsverluste 16% USt (soweit un\u00fcblich hoch)", - "report_type": "Profit and Loss" - }, - { - "name": "Forderungsverluste 19% USt (soweit un\u00fcblich hoch)", - "report_type": "Profit and Loss" - }, - { - "name": "Forderungsverluste 15% USt (soweit un\u00fcblich hoch)", - "report_type": "Profit and Loss" - }, - { - "name": "Abschreibungen auf Verm\u00f6gensgegenst\u00e4nde des Umlaufverm\u00f6gens (soweit un\u00fcblich hoch)", - "report_type": "Profit and Loss" - } - ], - "name": "Abschreibungen a. Verm\u00f6gensgeg. d. Umlaufverm\u00f6gens- soweit diese die in der Kapitalgesellschaft \u00fcblichen Abschreibungen \u00fcberschreiten" - } - ], - "name": "Abschreibungen a. Verm\u00f6gensgeg. d. Umlaufverm\u00f6gens- soweit diese die in der Kapitalgesellschaft \u00fcblichen Abschreibungen \u00fcberschreiten" - } - ], - "name": "Betriebliche Aufwendungen" - } - ], - "name": "Gewinn u. Verlust - Aufwendungen" - } - ], - "name": "Gewinn u. Verlust" - }, - { - "children": [ - { - "children": [ - { - "children": [ - { - "children": [ - { - "children": [ - { - "children": [ - { - "name": "Atypisch stille Beteiligungen", - "report_type": "Balance Sheet" - }, - { - "name": "Andere Beteilgungen an Personengesellschaften", - "report_type": "Balance Sheet" - }, - { - "name": "Andere Beteiligungen an Kapitalgesellschaften", - "report_type": "Balance Sheet" - }, - { - "name": "Typisch stille Beteiligungen", - "report_type": "Balance Sheet" - }, - { - "name": "Beteiligungen einer GmbH Co. KG an einer Komplement\u00e4r GmbH", - "report_type": "Balance Sheet" - } - ], - "name": "Beteiligungen", - "report_type": "Balance Sheet" - } - ], - "name": "Beteiligungen" - }, - { - "children": [ - { - "name": "R\u00fcckdeckungsanspr\u00fcche aus Lebensversicherungen zum langfristigen Verbleib", - "report_type": "Balance Sheet" - } - ], - "name": "R\u00fcckdeckungsanspr\u00fcche aus Lebensversicherungen" - }, - { - "children": [ - { - "name": "Ausleihungen an verbundene Unternehmen", - "report_type": "Balance Sheet" - } - ], - "name": "Ausleihungen an verbundene Unternehmen" - }, - { - "children": [ - { - "name": "Anteile an verbundenen Unternehmen", - "report_type": "Balance Sheet" - }, - { - "name": "Anteile an herrschender oder mit Mehrheit beteiligter Gesellschaft", - "report_type": "Balance Sheet" - } - ], - "name": "Anteile an verbundenen Unternehmen" - }, - { - "children": [ - { - "name": "Genossenschaftsanteile zum langfristigen Verbleib", - "report_type": "Balance Sheet" - } - ], - "name": "Genossenschaftsanteile" - }, - { - "children": [ - { - "children": [ - { - "name": "Ausleihungen an nahe stehende Personen", - "report_type": "Balance Sheet" - }, - { - "name": "Ausleihungen an Gesellschafter", - "report_type": "Balance Sheet" - }, - { - "name": "Darlehen", - "report_type": "Balance Sheet" - } - ], - "name": "Sonstige Ausleihungen", - "report_type": "Balance Sheet" - } - ], - "name": "Sonstige Ausleihungen" - }, - { - "children": [ - { - "children": [ - { - "name": "Festverzinsliche Wertpapiere", - "report_type": "Balance Sheet" - }, - { - "name": "Wertpapiere mit Gewinnbeteiligungsanspr\u00fcchen- die dem Halbeink\u00fcnfteverfahren unterliegen", - "report_type": "Balance Sheet" - } - ], - "name": "Wertpapiere des Anlageverm\u00f6gens", - "report_type": "Balance Sheet" - } - ], - "name": "Wertpapiere des Anlageverm\u00f6gens" - }, - { - "children": [ - { - "name": "Ausleihungen an Unternehmen- mit denen ein Beteiligungsverh\u00e4ltnis besteht", - "report_type": "Balance Sheet" - } - ], - "name": "Ausleihungen an Unternehmen- mit denen ein Beteiligungsverh\u00e4ltnis besteht" - } - ], - "name": "Finanzanlagen" - }, - { - "children": [ - { - "children": [ - { - "name": "Geleistete Anzahlungen auf immaterielle Verm\u00f6gensgegenst\u00e4nde", - "report_type": "Balance Sheet" - }, - { - "name": "Anzahlungen auf Gesch\u00e4fts- oder Firmenwert", - "report_type": "Balance Sheet" - } - ], - "name": "Geleistete Anzahlungen" - }, - { - "children": [ - { - "children": [ - { - "name": "Gewerbliche Schutzrechte", - "report_type": "Balance Sheet" - }, - { - "name": "Konzessionen ", - "report_type": "Balance Sheet" - }, - { - "name": "Lizenzen an gewerblichen Schutzrechten und \u00e4hnlichen Rechten und Werten ", - "report_type": "Balance Sheet" - }, - { - "name": "EDV-Software", - "report_type": "Balance Sheet" - }, - { - "name": "\u00e4hnliche Rechte und Werte ", - "report_type": "Balance Sheet" - } - ], - "name": "Konzessionen- gewerbliche Schutzrechte und \u00e4hnliche Rechte und Werte sowie Lizenzen an solchen Rechten und Werten", - "report_type": "Balance Sheet" - } - ], - "name": "Konzessionen- gewerbliche Schutzrechte und \u00e4hnliche Rechte und Werte sowie Lizenzen an solchen Rechten und Werten" - }, - { - "children": [ - { - "name": "Verschmelzungsmehrwert", - "report_type": "Balance Sheet" - } - ], - "name": "Verschmelzungsmehrwert" - }, - { - "children": [ - { - "name": "Gesch\u00e4fts- oder Firmenwert", - "report_type": "Balance Sheet" - } - ], - "name": "Gesch\u00e4fts- oder Firmenwert" - } - ], - "name": "Anlageverm\u00f6gen Immaterielle Verm\u00f6gensgegenst\u00e4nde" - }, - { - "children": [ - { - "children": [ - { - "name": "Aufwendungen f\u00fcr die W\u00e4hrungsumstellung auf den Euro", - "report_type": "Balance Sheet" - } - ], - "name": "Aufwendungen f\u00fcr die W\u00e4hrungsumstellung auf den Euro" - }, - { - "children": [ - { - "name": "Aufwendungen f\u00fcr die Ingangsetzung und Erweiterung des Gesch\u00e4ftsbetriebs", - "report_type": "Balance Sheet" - } - ], - "name": "Aufwendungen f\u00fcr die Ingangsetzung und Erweiterung des Gesch\u00e4ftsbetriebs" - } - ], - "name": "Aufwendungen f\u00fcr die Ingangsetzung und Erweiterung des Gesch\u00e4ftsbetriebs" - }, - { - "children": [ - { - "children": [ - { - "name": "Ausstehende Einlagen auf das Komplement\u00e4r-Kapital- nicht eingefordert", - "report_type": "Balance Sheet" - }, - { - "name": "Ausstehende Einlagen auf das Komplement\u00e4r-Kapital- nicht eingefordert", - "report_type": "Balance Sheet" - }, - { - "name": "Ausstehende Einlagen auf das Komplement\u00e4r-Kapital- nicht eingefordert", - "report_type": "Balance Sheet" - }, - { - "name": "Ausstehende Einlagen auf das Komplement\u00e4r-Kapital- nicht eingefordert", - "report_type": "Balance Sheet" - }, - { - "name": "Ausstehende Einlagen auf das Komplement\u00e4r-Kapital- nicht eingefordert", - "report_type": "Balance Sheet" - }, - { - "name": "Ausstehende Einlagen auf das Komplement\u00e4r-Kapital- nicht eingefordert", - "report_type": "Balance Sheet" - }, - { - "name": "Ausstehende Einlagen auf das Komplement\u00e4r-Kapital- nicht eingefordert", - "report_type": "Balance Sheet" - }, - { - "name": "Ausstehende Einlagen auf das Komplement\u00e4r-Kapital- nicht eingefordert", - "report_type": "Balance Sheet" - }, - { - "name": "Ausstehende Einlagen auf das Komplement\u00e4r-Kapital- nicht eingefordert", - "report_type": "Balance Sheet" - }, - { - "name": "Ausstehende Einlagen auf das Komplement\u00e4r-Kapital- nicht eingefordert", - "report_type": "Balance Sheet" - }, - { - "name": "Ausstehende Einlagen auf das Komplement\u00e4r-Kapital- eingefordert", - "report_type": "Balance Sheet" - }, - { - "name": "Ausstehende Einlagen auf das Komplement\u00e4r-Kapital- eingefordert", - "report_type": "Balance Sheet" - }, - { - "name": "Ausstehende Einlagen auf das Komplement\u00e4r-Kapital- eingefordert", - "report_type": "Balance Sheet" - }, - { - "name": "Ausstehende Einlagen auf das Komplement\u00e4r-Kapital- eingefordert", - "report_type": "Balance Sheet" - }, - { - "name": "Ausstehende Einlagen auf das Komplement\u00e4r-Kapital- eingefordert", - "report_type": "Balance Sheet" - }, - { - "name": "Ausstehende Einlagen auf das Komplement\u00e4r-Kapital- eingefordert", - "report_type": "Balance Sheet" - }, - { - "name": "Ausstehende Einlagen auf das Komplement\u00e4r-Kapital- eingefordert", - "report_type": "Balance Sheet" - }, - { - "name": "Ausstehende Einlagen auf das Komplement\u00e4r-Kapital- eingefordert", - "report_type": "Balance Sheet" - }, - { - "name": "Ausstehende Einlagen auf das Komplement\u00e4r-Kapital- eingefordert", - "report_type": "Balance Sheet" - }, - { - "name": "Ausstehende Einlagen auf das Komplement\u00e4r-Kapital- eingefordert", - "report_type": "Balance Sheet" - }, - { - "name": "Ausstehende Einlagen auf das Kommandit-Kapital- nicht eingefordert", - "report_type": "Balance Sheet" - }, - { - "name": "Ausstehende Einlagen auf das Kommandit-Kapital- nicht eingefordert", - "report_type": "Balance Sheet" - }, - { - "name": "Ausstehende Einlagen auf das Kommandit-Kapital- nicht eingefordert", - "report_type": "Balance Sheet" - }, - { - "name": "Ausstehende Einlagen auf das Kommandit-Kapital- nicht eingefordert", - "report_type": "Balance Sheet" - }, - { - "name": "Ausstehende Einlagen auf das Kommandit-Kapital- nicht eingefordert", - "report_type": "Balance Sheet" - }, - { - "name": "Ausstehende Einlagen auf das Kommandit-Kapital- nicht eingefordert", - "report_type": "Balance Sheet" - }, - { - "name": "Ausstehende Einlagen auf das Kommandit-Kapital- nicht eingefordert", - "report_type": "Balance Sheet" - }, - { - "name": "Ausstehende Einlagen auf das Kommandit-Kapital- nicht eingefordert", - "report_type": "Balance Sheet" - }, - { - "name": "Ausstehende Einlagen auf das Kommandit-Kapital- nicht eingefordert", - "report_type": "Balance Sheet" - }, - { - "name": "Ausstehende Einlagen auf das Kommandit-Kapital- nicht eingefordert", - "report_type": "Balance Sheet" - }, - { - "name": "Ausstehende Einlagen auf das Kommandit-Kapital- eingefordert", - "report_type": "Balance Sheet" - }, - { - "name": "Ausstehende Einlagen auf das Kommandit-Kapital- eingefordert", - "report_type": "Balance Sheet" - }, - { - "name": "Ausstehende Einlagen auf das Kommandit-Kapital- eingefordert", - "report_type": "Balance Sheet" - }, - { - "name": "Ausstehende Einlagen auf das Kommandit-Kapital- eingefordert", - "report_type": "Balance Sheet" - }, - { - "name": "Ausstehende Einlagen auf das Kommandit-Kapital- eingefordert", - "report_type": "Balance Sheet" - }, - { - "name": "Ausstehende Einlagen auf das Kommandit-Kapital- eingefordert", - "report_type": "Balance Sheet" - }, - { - "name": "Ausstehende Einlagen auf das Kommandit-Kapital- eingefordert", - "report_type": "Balance Sheet" - }, - { - "name": "Ausstehende Einlagen auf das Kommandit-Kapital- eingefordert", - "report_type": "Balance Sheet" - }, - { - "name": "Ausstehende Einlagen auf das Kommandit-Kapital- eingefordert", - "report_type": "Balance Sheet" - }, - { - "name": "Ausstehende Einlagen auf das Kommandit-Kapital- eingefordert", - "report_type": "Balance Sheet" - } - ], - "name": "Sonstige Aktiva oder sonstige Passiva" - }, - { - "children": [ - { - "name": "Ausstehende Einlagen auf das gezeichnete Kapital- nichteingefordert (Aktivausweis)", - "report_type": "Balance Sheet" - }, - { - "name": "Ausstehende Einlagen auf das gezeichnete Kapital- eingefordert (Aktivausweis)", - "report_type": "Balance Sheet" - } - ], - "name": "Ausstehende Einlagen auf das gezeichnete Kapital" - } - ], - "name": "Ausstehende Einlagen auf das gezeichnete Kapital" - }, - { - "children": [ - { - "children": [ - { - "children": [ - { - "name": "Anzahlungen auf andere Anlagen- Betriebs und Gesch\u00e4ftsausstattung", - "report_type": "Balance Sheet" - }, - { - "name": "Anzahlungen auf technische Anlagen und Maschinen", - "report_type": "Balance Sheet" - }, - { - "name": "Andere Anlagen- Betriebs- und Gesch\u00e4ftsaustattung im Bau", - "report_type": "Balance Sheet" - }, - { - "name": "Wohnbauten im Bau", - "report_type": "Balance Sheet" - }, - { - "name": "Anzahlungen auf Gesch\u00e4fts- Fabrik- und andere Bauten auf fremden Grundst\u00fccken", - "report_type": "Balance Sheet" - }, - { - "name": "Gesch\u00e4fts- Fabrik- und andere Bauten im Bau auf fremden Grundst\u00fccken", - "report_type": "Balance Sheet" - }, - { - "name": "Technische Anlagen und Maschinen im Bau ", - "report_type": "Balance Sheet" - }, - { - "name": "Anzahlungen auf Wohnbauten auf fremden Grundst\u00fccken ", - "report_type": "Balance Sheet" - }, - { - "name": "Gesch\u00e4fts- Fabrik- und andere Bauten im Bau auf eingenen Grundst\u00fccken", - "report_type": "Balance Sheet" - }, - { - "name": "Anzahlungen auf Grundst\u00fccke und grundst\u00fccksgleiche Rechte ohne Bauten", - "report_type": "Balance Sheet" - }, - { - "name": "Anzahlungen auf Wohnbauten auf eigenen Grundst\u00fccken und grundst\u00fccksgleichen Rechten", - "report_type": "Balance Sheet" - }, - { - "name": "Anzahlungen auf Gesch\u00e4fts- Fabrik-und andere Bauten auf eigenen Grundst\u00fccken und grundst\u00fccksgleichen Rechten ", - "report_type": "Balance Sheet" - }, - { - "name": "Wohnbauten im Bau", - "report_type": "Balance Sheet" - } - ], - "name": "Geleistete Anzahlungen und Anlagen im Bau", - "report_type": "Balance Sheet" - } - ], - "name": "Geleistete Anzahlungen und Anlagen im Bau" - }, - { - "children": [ - { - "children": [ - { - "name": "Hof- und Wegebefestigungen", - "report_type": "Balance Sheet" - }, - { - "name": "Andere Bauten", - "report_type": "Balance Sheet" - }, - { - "name": "Einrichtungen f\u00fcr Gesch\u00e4fts-Fabrik und andere Bauten", - "report_type": "Balance Sheet" - }, - { - "name": "Garagen", - "report_type": "Balance Sheet" - }, - { - "name": "Au\u00dfenanlagen f\u00fcr Gesch\u00e4fts- Fabrik- und andere Bauten ", - "report_type": "Balance Sheet" - }, - { - "name": "Gesch\u00e4ftsbauten", - "report_type": "Balance Sheet" - }, - { - "name": "Unbebaute Grundst\u00fccke", - "report_type": "Balance Sheet" - }, - { - "name": "Fabrikbauten", - "report_type": "Balance Sheet" - }, - { - "name": "Grundst\u00fccksgleiche Rechte (Erbbaurecht- Dauerwohnrecht)", - "report_type": "Balance Sheet" - }, - { - "name": "Grundst\u00fccke mit Substanzverzehr", - "report_type": "Balance Sheet" - }, - { - "name": "Grundst\u00fccksanteil des h\u00e4uslichen Arbeitszimmers", - "report_type": "Balance Sheet" - }, - { - "name": "Hof- und Wegebefestigungen", - "report_type": "Balance Sheet" - }, - { - "name": "Au\u00dfenanlagen ", - "report_type": "Balance Sheet" - }, - { - "name": "Bauten auf eigenen Grundst\u00fccken und grundst\u00fccksgleichen Rechten", - "report_type": "Balance Sheet" - }, - { - "name": "Grundst\u00fcckswerte eigener bebauter Grundst\u00fccke", - "report_type": "Balance Sheet" - }, - { - "name": "Garagen", - "report_type": "Balance Sheet" - }, - { - "name": "Wohnbauten", - "report_type": "Balance Sheet" - }, - { - "name": "Andere Bauten", - "report_type": "Balance Sheet" - }, - { - "name": "Bauten auf fremden Grundst\u00fccken", - "report_type": "Balance Sheet" - }, - { - "name": "Geb\u00e4udeteile des h\u00e4uslischen Arbeitszimmers", - "report_type": "Balance Sheet" - }, - { - "name": "Grundst\u00fccke und grundst\u00fccksgleiche Rechte ohne Bauten", - "report_type": "Balance Sheet" - }, - { - "name": "Fabrikbauten", - "report_type": "Balance Sheet" - }, - { - "name": "Gesch\u00e4ftsbauten", - "report_type": "Balance Sheet" - }, - { - "name": "Einrichtungen f\u00fcr Wohnbauten", - "report_type": "Balance Sheet" - }, - { - "name": "Einrichtungen f\u00fcr Gesch\u00e4fts-Fabrik und andere Bauten", - "report_type": "Balance Sheet" - }, - { - "name": "Hof- und Wegebefestigungen", - "report_type": "Balance Sheet" - }, - { - "name": "Au\u00dfenanlagen", - "report_type": "Balance Sheet" - }, - { - "name": "Wohnbauten", - "report_type": "Balance Sheet" - }, - { - "name": "Garagen", - "report_type": "Balance Sheet" - } - ], - "name": "Grundst\u00fccke- grundst\u00fccksgleiche Rechte und Bauten einschlie\u00dflich der Bauten auf fremden Grundst\u00fccken", - "report_type": "Balance Sheet" - } - ], - "name": "Grundst\u00fccke- grundst\u00fccksgleiche Rechte und Bauten einschlie\u00dflich der Bauten auf fremden Grundst\u00fccken" - }, - { - "children": [ - { - "children": [ - { - "name": "Ger\u00fcst- und Schalungsmaterial", - "report_type": "Balance Sheet" - }, - { - "name": "Pkw", - "report_type": "Balance Sheet" - }, - { - "name": "Geringwertige Wirtschaftsg\u00fcter bis 410 Euro", - "report_type": "Balance Sheet" - }, - { - "name": "Andere Anlagen ", - "report_type": "Balance Sheet" - }, - { - "name": "Sonstige Betriebs- und Gesch\u00e4ftsausstattung", - "report_type": "Balance Sheet" - }, - { - "name": "Ladeneinrichtungen", - "report_type": "Balance Sheet" - }, - { - "name": "Einbauten in fremde Grundst\u00fccke", - "report_type": "Balance Sheet" - }, - { - "name": "B\u00fcroeinrichtungen", - "report_type": "Balance Sheet" - }, - { - "name": "Werkzeuge", - "report_type": "Balance Sheet" - }, - { - "name": "Sonstige Transportmittel", - "report_type": "Balance Sheet" - }, - { - "name": "Lkw", - "report_type": "Balance Sheet" - } - ], - "name": "Andere Anlagen- Betriebs- und Gesch\u00e4ftsaustattung", - "report_type": "Balance Sheet" - 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"name": "Roh- Hilfs- und Betriebsstoffe (Bestand)", - "report_type": "Balance Sheet" - }, - { - "name": "Roh- Hilfs- und Betriebsstoffe (Bestand)", - "report_type": "Balance Sheet" - }, - { - "name": "Roh- Hilfs- und Betriebsstoffe (Bestand)", - "report_type": "Balance Sheet" - }, - { - "name": "Roh- Hilfs- und Betriebsstoffe (Bestand)", - "report_type": "Balance Sheet" - }, - { - "name": "Roh- Hilfs- und Betriebsstoffe (Bestand)", - "report_type": "Balance Sheet" - }, - { - "name": "Roh- Hilfs- und Betriebsstoffe (Bestand)", - "report_type": "Balance Sheet" - }, - { - "name": "Roh- Hilfs- und Betriebsstoffe (Bestand)", - "report_type": "Balance Sheet" - }, - { - "name": "Roh- Hilfs- und Betriebsstoffe (Bestand)", - "report_type": "Balance Sheet" - }, - { - "name": "Roh- Hilfs- und Betriebsstoffe (Bestand)", - "report_type": "Balance Sheet" - }, - { - "name": "Roh- Hilfs- und Betriebsstoffe (Bestand)", - "report_type": "Balance Sheet" - }, - { - "name": "Roh- Hilfs- und Betriebsstoffe (Bestand)", - "report_type": "Balance Sheet" - }, - { - "name": "Roh- Hilfs- und Betriebsstoffe (Bestand)", - "report_type": "Balance Sheet" - }, - { - "name": "Roh- Hilfs- und Betriebsstoffe (Bestand)", - "report_type": "Balance Sheet" - }, - { - "name": "Roh- Hilfs- und Betriebsstoffe (Bestand)", - "report_type": "Balance Sheet" - }, - { - "name": "Roh- Hilfs- und Betriebsstoffe (Bestand)", - "report_type": "Balance Sheet" - }, - { - "name": "Roh- Hilfs- und Betriebsstoffe (Bestand)", - "report_type": "Balance Sheet" - }, - { - "name": "Roh- Hilfs- und Betriebsstoffe (Bestand)", - "report_type": "Balance Sheet" - }, - { - "name": "Roh- Hilfs- und Betriebsstoffe (Bestand)", - "report_type": "Balance Sheet" - }, - { - "name": "Roh- Hilfs- und Betriebsstoffe (Bestand)", - "report_type": "Balance Sheet" - }, - { - "name": "Roh- Hilfs- und Betriebsstoffe (Bestand)", - "report_type": "Balance Sheet" - }, - { - "name": "Roh- Hilfs- und Betriebsstoffe (Bestand)", - "report_type": "Balance Sheet" - }, - { - "name": "Roh- Hilfs- und Betriebsstoffe (Bestand)", - "report_type": "Balance Sheet" - }, - { - "name": "Roh- Hilfs- und Betriebsstoffe (Bestand)", - "report_type": "Balance Sheet" - } - ], - "name": "Roh- Hilfs- und Betriebsstoffe" - }, - { - "children": [ - { - "name": "In Ausf\u00fchrung befindliche Bauauftr\u00e4ge", - "report_type": "Balance Sheet" - }, - { - "name": "In Ausf\u00fchrung befindliche Bauauftr\u00e4ge", - "report_type": "Balance Sheet" - }, - { - "name": "In Ausf\u00fchrung befindliche Bauauftr\u00e4ge", - "report_type": "Balance Sheet" - }, - { - "name": "In Ausf\u00fchrung befindliche Bauauftr\u00e4ge", - "report_type": "Balance Sheet" - }, - { - "name": "In Ausf\u00fchrung befindliche Bauauftr\u00e4ge", - "report_type": "Balance Sheet" - } - ], - "name": "In Ausf\u00fchrung befindliche Bauauftr\u00e4ge" - }, - { - "children": [ - { - "name": "Erhaltene Anzahlungen auf Bestellungen (", - "report_type": "Balance Sheet" - } - ], - "name": "Erhaltene Anzahlungen auf Bestellungen" - } - ], - "name": "Vorr\u00e4te" - }, - { - "children": [ - { - "children": [ - { - "name": "Verrechnungskonto erhaltene Anzahlungen bei Buchungen \u00fcber Debitorenkonto", - "report_type": "Balance Sheet" - } - ], - "name": "Sonstige Verbindlichkeiten S-Saldo" - }, - { - "children": [ - { - "name": "Zur\u00fcckzahlende Vorsteuer- \u00a7 15a Abs. 1 UStG- unbewegliche Wirtschaftsg\u00fcter", - "report_type": "Balance Sheet" - }, - { - "name": "Nat\u00fcrlich abziehbare Vorsteuer- \u00a7 15a Abs. 1 UStG- unbewegliche Wirtschaftsg\u00fcter", - "report_type": "Balance Sheet" - }, - { - "name": "Nachtr\u00e4glich abziehbare Vorsteuer- \u00a7 15a Abs. 1 UStG- bewegliche Wirtschaftsg\u00fcter", - "report_type": "Balance Sheet" - }, - { - "name": "Verrechnungskonto Ist-Versteuerung", - "report_type": "Balance Sheet" - }, - { - "name": "\u00fcberleitungskonto Kostenstellen", - "report_type": "Balance Sheet" - }, - { - "name": "Wirtschaftsg\u00fcter des Umlaufverm\u00f6gens gem\u00e4\u00df \u00a74 Abs. 3 Satz 4 EStG", - "report_type": "Balance Sheet" - }, - { - "name": "Verrechnungskonto Gewinnermittlung \u00a7 4/3 EStG- nicht ergebniswirksam", - "report_type": "Balance Sheet" - }, - { - "name": "Verrechnungskonto Gewinnermittlung \u00a7 4/3 EStG- ergebniswirksam", - "report_type": "Balance Sheet" - }, - { - "name": "Vorsteuer nach allgemeinen Durchschnittss\u00e4tzen UStVA Kz. 63", - "report_type": "Balance Sheet" - }, - { - "name": "Gegenkonto f\u00fcr Vorsteuer nach Durchschnittss\u00e4tzen f\u00fcr \u00a7 4 Abs. 3 EStG", - "report_type": "Balance Sheet" - }, - { - "name": "Vorsteuer aus Investitionen \u00a7 4/3 EStG", - "report_type": "Balance Sheet" - }, - { - "name": "Aufl\u00f6sung Vorsteuer aus Vorjahr \u00a7 4/3 EStG", - "report_type": "Balance Sheet" - }, - { - "name": "Gegenkonto Vorsteuer \u00a7 4/3 EStG", - "report_type": "Balance Sheet" - }, - { - "name": "Geldtransit", - "report_type": "Balance Sheet" - }, - { - "name": "Aufzuteilende Vorsteuer nach \u00a7\u00a7 13a/13b UStG 16%", - "report_type": "Balance Sheet" - }, - { - "name": "Aufzuteilende Vorsteuer nach \u00a7\u00a7 13a/13b UStG 19%", - "report_type": "Balance Sheet" - }, - { - "name": "Aufzuteilende Vorsteuer 16%", - "report_type": "Balance Sheet" - }, - { - "name": "Aufzuteilende Vorsteuer 19%", - "report_type": "Balance Sheet" - }, - { - "name": "Aufzuteilende Vorsteuer nach \u00a7\u00a7 13a/13b UStG", - "report_type": "Balance Sheet" - }, - { - "name": "Aufzuteilende Vorsteuer 7%", - "report_type": "Balance Sheet" - }, - { - "name": "Aufzuteilende Vorsteuer aus innergemeinschaftlichem Erwerb", - "report_type": "Balance Sheet" - }, - { - "name": "Aufzuteilende Vorsteuer aus innergemeinschaftlichem Erwerb 19%", - "report_type": "Balance Sheet" - }, - { - "name": "Abziehbare Vorsteuer nach \u00a7 13b UStG 16%", - "report_type": "Balance Sheet" - }, - { - "name": "Abziehbare Vorsteuer nach \u00a7 13b UStG ", - "report_type": "Balance Sheet" - }, - { - "name": "Abziehbare Vorsteuer nach \u00a7 13b UStG 19%", - "report_type": "Balance Sheet" - }, - { - "name": "Abziehbare Vorsteuer 19%", - "report_type": "Balance Sheet" - }, - { - "name": "Abziehbare Vorsteuer 16%", - "report_type": "Balance Sheet" - }, - { - "name": "Abziehbare Vorsteuer aus innergemeinschaftlichem Erwerb 19%", - "report_type": "Balance Sheet" - }, - { - "name": "Abziehbare Vorsteuer aus innergemeinschaftlichem Erwerb 16%", - "report_type": "Balance Sheet" - }, - { - "name": "Abziehbare Vorsteuer aus innergemeinschaftlichem Erwerb", - "report_type": "Balance Sheet" - }, - { - "name": "Abziehbare Vorsteuer 7%", - "report_type": "Balance Sheet" - }, - { - "name": "Abziehbare Vorsteuer", - "report_type": "Balance Sheet" - }, - { - "name": "Abziehbare Vorsteuer aus innergemeinschaftlichem Erwerb von Neufahrzeugen von Lieferanten ohne Ust-Identifikationsnummer", - "report_type": "Balance Sheet" - }, - { - "name": "Bezahlte Einfuhrumsatzsteuer", - "report_type": "Balance Sheet" - }, - { - "name": "Abziehbare Vorsteuer aus der Auslagerung von Gegenst\u00e4nden aus einem Unsatzsteuerlager", - "report_type": "Balance Sheet" - }, - { - "name": "Vorsteuer im Folgejahr abziehbar", - "report_type": "Balance Sheet" - }, - { - "name": "Aufzuteilende Vorsteuer", - "report_type": "Balance Sheet" - }, - { - "name": "Umsatzsteuerforderungen laufendes Jahr", - "report_type": "Balance Sheet" - }, - { - "name": "Fremdgeld", - "report_type": "Balance Sheet" - }, - { - "name": "Zur\u00fcckzuzahlende Vorsteuer- \u00a7 15a Abs. 2 UStG", - "report_type": "Balance Sheet" - }, - { - "name": "Nachtr\u00e4glich abziehbare Vorsteuer- \u00a7 15a Abs. 2 UStG", - "report_type": "Balance Sheet" - }, - { - "name": "Durchlaufende Posten", - "report_type": "Balance Sheet" - }, - { - "name": "Zur\u00fcckzuzahlende Vorsteuer- \u00a7 15a Abs. 1 UStG- bewegliche Wirtschaftsg\u00fcter", - "report_type": "Balance Sheet" - } - ], - "name": "Sonstige Verm\u00f6gensgegenst\u00e4nde oder sonstige Verbindlichkeiten" - }, - { - "children": [ - { - "name": "GmbH-Anteile zum kurzfristigen Verbleib", - "report_type": "Balance Sheet" - }, - { - "name": "Genossenschaftsanteile zum kurzfristigen Verbleib", - "report_type": "Balance Sheet" - }, - { - "name": "K\u00f6rperschaftsteuerr\u00fcckforderung", - "report_type": "Balance Sheet" - }, - { - "name": "K\u00f6rperschaftsteuerguthaben nach \u00a7 37 KStG - Restlaufzeit bis 1 Jahr", - "report_type": "Balance Sheet" - }, - { - "name": "K\u00f6rperschaftsteuerguthaben nach \u00a7 37 KStG - Restlaufzeit gr\u00f6\u00dfer 1 Jahr", - "report_type": "Balance Sheet" - }, - { - "name": "Forderungen an das Finanzamt aus abgef\u00fchrtem Bauabzugsbetrag", - "report_type": "Balance Sheet" - }, - { - "name": "Steuererstattungsanspruch gegen\u00fcber andere EG-L\u00e4ndern", - "report_type": "Balance Sheet" - }, - { - "name": "Steuer\u00fcberzahlungen", - "report_type": "Balance Sheet" - }, - { - "children": [ - { - "name": "Forderungen gegen Gesellschafter - Restlaufzeit bis 1 Jahr", - "report_type": "Balance Sheet" - }, - { - "name": "Forderungen gegen Gesellschafter", - "report_type": "Balance Sheet" - }, - { - "name": "Forderungen gegen Vorstandsmitglieder und Gesch\u00e4ftsf\u00fchrer - Restlaufzeit bis 1 Jahr", - "report_type": "Balance Sheet" - }, - { - "name": "Forderungen gegen Vorstandsmitglieder und Gesch\u00e4ftsf\u00fchrer", - "report_type": "Balance Sheet" - }, - { - "name": "Forderung gegen Aufsichtsrats- und Beirats- Mitglieder - Restlaufzeit bis 1 Jahr", - "report_type": "Balance Sheet" - }, - { - "name": "Darlehen - Restlaufzeit bis 1 jahr", - "report_type": "Balance Sheet" - }, - { - "name": "Darlehen - Restlaufzeit gr\u00f6\u00dfer 1 jahr", - "report_type": "Balance Sheet" - }, - { - "name": "Sonstige Verm\u00f6gensgegenst\u00e4nde - Restlaufzeit gr\u00f6\u00dfer 1 Jahr", - "report_type": "Balance Sheet" - }, - { - "name": "Forderungen gegen Vorstandsmitglieder und Gesch\u00e4ftsf\u00fchrer - Restlaufzeit gr\u00f6\u00dfer 1 Jahr", - "report_type": "Balance Sheet" - }, - { - "name": "Forderung gegen Aufsichtsrats- und Beirats- Mitglieder", - "report_type": "Balance Sheet" - }, - { - "name": "Forderungen gegen Gesellschafter - Restlaufzeit gr\u00f6\u00dfer 1 Jahr", - "report_type": "Balance Sheet" - }, - { - "name": "Forderungen gegen Personal aus Lohn- und Gehaltsabrechnung - Restlaufzeit gr\u00f6\u00dfer 1 Jahr", - "report_type": "Balance Sheet" - }, - { - "name": "Forderungen gegen Personal aus Lohn- und Gehaltsabrechnung", - "report_type": "Balance Sheet" - }, - { - "name": "Forderungen gegen Personal aus Lohn- und Gehaltsabrechnung - Restlaufzeit bis 1 Jahr", - "report_type": "Balance Sheet" - }, - { - "name": "Sonstige Verm\u00f6gensgegenst\u00e4nde - Restlaufzeit bis 1 Jahr", - "report_type": "Balance Sheet" - }, - { - "name": "Kautionen - Restlaufzeit gr\u00f6\u00dfer 1 Jar", - "report_type": "Balance Sheet" - }, - { - "name": "Kautionen - Restlaufzeit bis 1 Jahr", - "report_type": "Balance Sheet" - }, - { - "name": "Kautionen ", - "report_type": "Balance Sheet" - }, - { - "name": "Forderung gegen Aufsichtsrats- und Beirats- Mitglieder - Restlaufzeit gr\u00f6\u00dfer 1 Jahr", - "report_type": "Balance Sheet" - }, - { - "name": "Darlehen", - "report_type": "Balance Sheet" - } - ], - "name": "Sonstige Verm\u00f6gensgegenst\u00e4nde", - "report_type": "Balance Sheet" - }, - { - "name": "Umsatzsteuerforderungen fr\u00fchere Jahre", - "report_type": "Balance Sheet" - }, - { - "name": "Forderungen aus einrichteten Verbrauchsteuern", - "report_type": "Balance Sheet" - }, - { - "name": "Umsatzsteuerforderung", - "report_type": "Balance Sheet" - }, - { - "name": "Umsatzsteuerforderungen Vorjahr", - "report_type": "Balance Sheet" - }, - { - "name": "Agenturwarenabrechnung", - "report_type": "Balance Sheet" - }, - { - "name": "Anspr\u00fcche aus R\u00fcckdeckungsversicherungen", - "report_type": "Balance Sheet" - } - ], - "name": "Sonstige Verm\u00f6gensgegenst\u00e4nde" - }, - { - "children": [ - { - "name": "Wertberichtigungen zu Forderungen mit einer Restlaufzeit bis zu 1 Jahr gegen Unternhemen- mit denen ein Beteiligungsverh\u00e4ltnis besteht", - "report_type": "Balance Sheet" - }, - { - "name": "Wertberichtigungen zu Forderungen mit einer Restlaufzeit von mehr als 1 Jahr gegen Unternhemen- mit denen ein Beteiligungsverh\u00e4ltnis besteht", - "report_type": "Balance Sheet" - } - ], - "name": "Forderungen gegen Unternehmen- mit denen ein Beteiligungsverh\u00e4ltnis besteht H-Saldo" - }, - { - "children": [ - { - "children": [ - { - "name": "Forderungen aus Lieferungen und Leistungen gegen Unternehmen- mit denen ein Beteiligungsverh\u00e4ltnis besteht - Restlaufzeit bis 1 Jahr", - "report_type": "Balance Sheet" - }, - { - "name": "Forderungen aus Lieferungen und Leistungen gegen Unternehmen- mit denen ein Beteiligungsverh\u00e4ltnis besteht - Restlaufzeit gr\u00f6\u00dfer 1 Jahr", - "report_type": "Balance Sheet" - }, - { - "account_type": "Receivable", - "name": "Forderungen aus Lieferungen und Leistungen gegen Unternehmen- mit denen ein Beteiligungsverh\u00e4ltnis besteht", - "report_type": "Balance Sheet" - }, - { - "name": "Forderungen gegen Unternehmen- mit denen ein Beteiligungsverh\u00e4ltnis besteht - Restlaufzeit bis 1 Jahr", - "report_type": "Balance Sheet" - }, - { - "name": "Forderungen gegen Unternehmen- mit denen ein Beteiligungsverh\u00e4ltnis besteht - Restlaufzeit gr\u00f6\u00dfer 1 Jahr", - "report_type": "Balance Sheet" - }, - { - "name": "Besitzwechsel gegen Unternehmen- mit denen ein Beteiligungsverh\u00e4ltnis besteht - Restlaufzeit bis 1 Jahr", - "report_type": "Balance Sheet" - }, - { - "name": "Besitzwechsel gegen Unternehmen- mit denen ein Beteiligungsverh\u00e4ltnis besteht", - "report_type": "Balance Sheet" - }, - { - "name": "Besitzwechsel gegen Unternehmen- mit denen ein Beteiligungsverh\u00e4ltnis besteht- bundesbankf\u00e4hig", - "report_type": "Balance Sheet" - }, - { - "name": "Besitzwechsel gegen Unternehmen- mit denen ein Beteiligungsverh\u00e4ltnis besteht - Restlaufzeit gr\u00f6\u00dfer 1 Jahr", - "report_type": "Balance Sheet" - } - ], - "name": "Forderungen gegen Unternehmen- mit denen ein Beteiligungsverh\u00e4ltnis besteht", - "report_type": "Balance Sheet" - } - ], - "name": "Forderungen geg. Untern.- m. d. e. Beteiligungsverh\u00e4ltnis besteht od. Verbindl. gegen Untern. - mit denen ein Beteiligungsverh\u00e4ltnis besteht" - }, - { - "children": [ - { - "name": "Wertberichtigungen zu Forderungen mit einer Restlaufzeit bis zu 1 Jahr gegen verbundene Unternehmen", - "report_type": "Balance Sheet" - }, - { - "name": "Wertberichtigungen zu Forderungen mit einer Restlaufzeit von mehr als 1 Jahr gegen verbundene Unternehmen", - "report_type": "Balance Sheet" - } - ], - "name": "Forderungen gegen verbundene Unternehmen H-Saldo" - }, - { - "children": [ - { - "children": [ - { - "name": "Besitzwechsel gegen verbundene Unternehmen", - "report_type": "Balance Sheet" - }, - { - "name": "Forderungen gegen verbundene Unternehmen - Restlaufzeit gr\u00f6\u00dfer 1 Jahr. ", - "report_type": "Balance Sheet" - }, - { - "name": "Forderungen aus Lieferungen und Leistungen gegen verbundenen Unternehmen - Restlaufzeit gr\u00f6\u00dfer 1 Jahr", - "report_type": "Balance Sheet" - }, - { - "account_type": "Receivable", - "name": "Forderungen aus Lieferungen und Leistungen gegen verbundenen Unternehmen", - "report_type": "Balance Sheet" - }, - { - "name": "Forderungen aus Lieferungen und Leistungen gegen verbundenen Unternehmen - Restlaufzeit bis 1 Jahr", - "report_type": "Balance Sheet" - }, - { - "name": "Besitzwechsel gegen verbundene Unternehmen- bundesbankf\u00e4hig", - "report_type": "Balance Sheet" - }, - { - "name": "Forderungen gegen verbundene Unternehmen - Restlaufzeit bis 1 Jahr. ", - "report_type": "Balance Sheet" - }, - { - "name": "Besitzwechsel gegen verbundene Unternehmen - Restlaufzeit gr\u00f6\u00dfer Jahr", - "report_type": "Balance Sheet" - }, - { - "name": "Besitzwechsel gegen verbundene Unternehmen - Restlaufzeit bis 1 Jahr", - "report_type": "Balance Sheet" - } - ], - "name": "Forderungen gegen verbundene Unternehmen ", - "report_type": "Balance Sheet" - } - ], - "name": "Forderungen gegen verbundene Unternehmen oder Verbindlichkeiten gegen\u00fcber verbundenen Unternehmen" - }, - { - "children": [ - { - "name": "Gegenkonto 1221-1229- 1240-1245- 1250-1257- 1270-1279- 1290-1297 bei Aufteilung Debitorenkonto", - "report_type": "Balance Sheet" - } - ], - "name": "Forderungen aus Lieferungen und Leistungen H-Saldo oder sonstige Verbindlichkeiten S-Saldo" - }, - { - "children": [ - { - "name": "Gegenkonto zu sonstigen Verm\u00f6gensgegenst\u00e4nden bei Buchungen \u00fcber Debitorenkonto", - "report_type": "Balance Sheet" - }, - { - "name": "Einzelwertberechtigungen zu Forderungen mit einer Restlaufzeit von mehr als 1 Jahr", - "report_type": "Balance Sheet" - }, - { - "name": "Einzelwertberechtigungen zu Forderungen mit einer Restlaufzeit bis zu 1 Jahr", - "report_type": "Balance Sheet" - }, - { - "name": "Pauschalwertberichtigung zu Forderung mit einer Restlaufzeit von mehr als 1 Jahr", - "report_type": "Balance Sheet" - }, - { - "name": "Pauschalwertberichtigung zu Forderung mit einer Restlaufzeit bis zu 1 Jahr", - "report_type": "Balance Sheet" - } - ], - "name": "Forderungen aus Lieferungen und Leistungen H-Saldo" - }, - { - "children": [ - { - "children": [ - { - "name": "Wechsel aus Lieferungen und Leistungen", - "report_type": "Balance Sheet" - }, - { - "name": "Wechsel aus Lieferungen und Leistungen Restlaufzeit bis 1 Jahr", - "report_type": "Balance Sheet" - }, - { - "name": "Wechsel aus Lieferungen und Leistungen Restlaufzeit gr\u00f6\u00dfer 1 Jahr", - "report_type": "Balance Sheet" - }, - { - "name": "Wechsel aus Lieferungen und Leistungen- bundesbankf\u00e4hig.", - "report_type": "Balance Sheet" - }, - { - "account_type": "Receivable", - "name": "Forderungen nach \u00a711 Abs. 1 Satz 2 EStG f\u00fcr \u00a7 4/3 EStG", - "report_type": "Balance Sheet" - }, - { - "account_type": "Receivable", - "name": "Forderungen aus Lieferungen und Leistungen zum erm\u00e4\u00dfigten Umsatzsteuersatz (E\u00fcR)", - "report_type": "Balance Sheet" - }, - { - "account_type": "Receivable", - "name": "Forderungen aus Lieferungen und Leistungen zum allgemeinen Umsatzsteuersatz oder eines Kleinunternehmers (E\u00fcR)", - "report_type": "Balance Sheet" - }, - { - "name": "Forderungen aus Lieferungen und Leistungen ohne Kontokorent", - "report_type": "Balance Sheet" - }, - { - "account_type": "Receivable", - "name": "Forderungen aus Lieferungen und Leistungen nach Durchschnittss\u00e4tzen gem\u00e4\u00df \u00a724 UStG (E\u00fcR)", - "report_type": "Balance Sheet" - }, - { - "account_type": "Receivable", - "name": "Gegenkonto 1215-1218 bei Aufteilung der Forderungen nach Steuers\u00e4tzen (E\u00fcR)", - "report_type": "Balance Sheet" - }, - { - "account_type": "Receivable", - "name": "Forderungen aus Dienstleistungen", - "report_type": "Balance Sheet" - }, - { - "name": "Forderungen aus Lieferungen und Leistungen ohne Kontokorent - Restlaufzeit bis 1 Jahr", - "report_type": "Balance Sheet" - }, - { - "name": "Forderungen aus Lieferungen und Leistungen ohne Kontokorent - Restlaufzeit gr\u00f6\u00dfer 1 Jahr.", - "report_type": "Balance Sheet" - }, - { - "name": "Zweifelhafte Forderungen - Restlaufzeit gr\u00f6\u00dfer 1 Jahr", - "report_type": "Balance Sheet" - }, - { - "name": "Zweifelhafte Forderungen - Restlaufzeit bis 1 Jahr", - "report_type": "Balance Sheet" - }, - { - "name": "Zweifelhafte Forderungen", - "report_type": "Balance Sheet" - }, - { - "account_type": "Receivable", - "name": "Forderungen aus steuerfreien oder nicht steuerbaren Lieferungen und Leistungen (E\u00fcR)", - "report_type": "Balance Sheet" - }, - { - "name": "Forderungen aus Lieferungen und Leistungen ohne Kontokorent", - "report_type": "Balance Sheet" - }, - { - "name": "Forderungen aus Lieferungen und Leistungen ohne Kontokorent", - "report_type": "Balance Sheet" - }, - { - "name": "Forderungen aus Lieferungen und Leistungen ohne Kontokorent", - "report_type": "Balance Sheet" - }, - { - "name": "Forderungen aus Lieferungen und Leistungen ohne Kontokorent", - "report_type": "Balance Sheet" - } - ], - "name": "Forderungen aus Lieferungen und Leistungen ", - "report_type": "Balance Sheet" - }, - { - "account_type": "Receivable", - "name": "Forderungen aus Lieferungen und Leistungen gegen Gesellschafter", - "report_type": "Balance Sheet" - }, - { - "name": "Forderungen aus Lieferungen und Leistungen gegen Gesellschafter - Restlaufzeit gr\u00f6\u00dfer 1 Jahr", - "report_type": "Balance Sheet" - }, - { - "name": "Forderungen aus Lieferungen und Leistungen gegen Gesellschafter - Restlaufzeit bis 1 Jahr", - "report_type": "Balance Sheet" - } - ], - "name": "Forderungen aus Lieferungen und Leistungen oder sonstige Verbindlichkeiten" - }, - { - "children": [ - { - "name": "Eingeforderte Nachsch\u00fcsse (gegenkonto 2929)", - "report_type": "Balance Sheet" - } - ], - "name": "Eingeforderte Nachsch\u00fcsse" - }, - { - "children": [ - { - "name": "Ausstehende Einlagen auf das gezeichnete Kapital- eingefordert (Forderungen- nicht eingeforderte ausstehende Einlagen s. Konto 2910)", - "report_type": "Balance Sheet" - } - ], - "name": "Eingeforderte- noch ausstehende Kapitaleinlagen" - } - ], - "name": "Forderungen und sonstige Verm\u00f6gensgegenst\u00e4nde" - }, - { - "children": [ - { - "children": [ - { - "name": "Anteile an herrschender oder mit Mehrheit beteiligter Gesellschaft", - "report_type": "Balance Sheet" - }, - { - "name": "Anteile an verbundenen Unternehmen (Umlaufverm\u00f6gen)", - "report_type": "Balance Sheet" - } - ], - "name": "Anteile an verbundenen Unternehmen" - }, - { - "children": [ - { - "name": "Eigene Anteile ", - "report_type": "Balance Sheet" - } - ], - "name": "Eigene Anteile " - }, - { - "children": [ - { - "children": [ - { - "name": "Finanzwechsel", - "report_type": "Balance Sheet" - }, - { - "name": "Andere Wertpapiere mit unwesentlichen Wertschwankungen im Sinne Textziffer 18 DRS 2", - "report_type": "Balance Sheet" - }, - { - "name": "Wertpapieranlagen im Rahmen der Kurzfristigen Finanzdisposition ", - "report_type": "Balance Sheet" - } - ], - "name": "Sonstige Wertpapiere", - "report_type": "Balance Sheet" - } - ], - "name": "Sonstige Wertpapiere" - } - ], - "name": "Wertpapiere" - } - ], - "name": "Umlaufverm\u00f6gen" - } - ], - "name": "Bilanz - Aktiva" - }, - { - "children": [ - { - "children": [ - { - "name": "Kurzfristige R\u00fcckstellungen" - }, - { - "name": "Gegenkonto zu Konto 9260 - 9268" - }, - { - "name": "Langfristige R\u00fcckstellungen- au\u00dfer Pensionen" - }, - { - "name": "Mittelfristige R\u00fcckstellungen" - } - ], - "name": "Aufgliederung der R\u00fcckstellungen" - }, - { - "children": [ - { - "name": "Minderung der Entnahmen \u00a74 (4a) EStG (Haben)" - }, - { - "name": "Gegenkonto zur Minderung der Entnahmen \u00a74 (4a) EStG" - }, - { - "name": "Gegenkonto zur Erh\u00f6hung der Entnahmen \u00a74 (4a) EStG (Haben)" - }, - { - "name": "Erh\u00f6hung der Entnahmen \u00a74 (4a) EStG" - } - ], - "name": "Statistische Konten zu \u00a7 4 (4a) EStG" - }, - { - "children": [ - { - "name": "Sonderausgaben beschr\u00e4nkt abzugsf\u00e4hig" - }, - { - "name": "Au\u00dfergew\u00f6hnliche Belastungen" - }, - { - "name": "Privateinlagen" - }, - { - "name": "Unentgeltliche Wertabgaben" - }, - { - "name": "Zuwendungen- Spenden" - }, - { - "name": "Grundst\u00fccksertrag" - }, - { - "name": "Grundst\u00fccksaufwand" - }, - { - "name": "Privatsteuern" - }, - { - "name": "Privatentnahmen allgemein" - }, - { - "name": "Sonderausgaben unbeschr\u00e4nkt abzugsf\u00e4hig" - } - ], - "name": "Privat Teilhafter (f\u00fcr Verrechnung Gesellschafterdarlehen mit Eigenkapitalcharakter- Konto 9840-9849)" - }, - { - "children": [ - { - "name": "Einzahlungsverpflichtungen pers\u00f6nlich haftender Gesellschafter" - }, - { - "name": "Einzahlungsverpflichtungen Kommanditisten" - } - ], - "name": "Einzahlungsverpflichtungen im Bereich der Forderungen" - }, - { - "children": [ - { - "name": "Ausgleichsposten f\u00fcr aktivierte eigene Anteile " - }, - { - "name": "Ausgleichsposten f\u00fcr aktivierte Bilanzierungshilfen" - } - ], - "name": "Ausgleichsposten f\u00fcr aktivierte eigene Anteile und Bilanzierungshilfen" - }, - { - "children": [ - { - "name": "Gesellschafter-Darlehen" - }, - { - "name": "Verlust-/ Vortragskonto" - }, - { - "name": "Verrechnungskonto f\u00fcr Einzahlungsverpflichtungen" - } - ], - "name": "Kapital Personenhandelsgesellschaft Vollhafter" - }, - { - "children": [ - { - "name": "Verrechnungskonto f\u00fcr Einzahlungsverpflichtungen" - }, - { - "name": "Gesellschafter-Darlehen" - } - ], - "name": "Kapital Personenhandelsgesellschaft Teilhafter" - }, - { - "children": [ - { - "name": "Steueraufwand der Gesellschafter " - }, - { - "name": "Gegenkonto zu 9887" - } - ], - "name": "Steueraufwand der Gesellschafter" - }, - { - "children": [ - { - "name": "Statistische Konten f\u00fcr den Gewinnzuschlag- Gegenkonto zu 9890" - }, - { - "name": "Statistische Konten f\u00fcr den Gewinnzuschlag nach \u00a7\u00a7 6b- 6c und 7g EStG (Haben-Buchung)" - } - ], - "name": "Statistische Konten f\u00fcr Gewinnzuschlag" - }, - { - "children": [ - { - "name": "Nicht durch Verm\u00f6genseinlagen gedeckte Entnahmen pers\u00f6nlich haftender Gesellschafter" - }, - { - "name": "Nicht durch Verm\u00f6genseinlagen gedeckte Entnahmen Kommanditisten" - } - ], - "name": "Nicht durch Verm\u00f6genseinlagen gedeckte Entnahmen" - }, - { - "children": [ - { - "name": "Verrechnungskonto f\u00fcr nicht durch Verm\u00f6genseinlagen gedeckte Entnahmen Kommanditisten" - }, - { - "name": "Verrechnungskonto f\u00fcr nicht durch Verm\u00f6genseinlagen gedeckte Entnahmen pers\u00f6nlich haftender Gesellschafter" - } - ], - "name": "Verrechnungskonto f\u00fcr nicht durch Verm\u00f6genseinlagen gedeckte Entnahmen" - }, - { - "children": [ - { - "name": "Verrechnungskonto f\u00fcr Anteil Verbindlichkeitskonten" - }, - { - "name": "Anteil f\u00fcr Verbindlichkeitskonten" - } - ], - "name": "Statistische Konten f\u00fcr den GuV-Ausweis in \"Gutschrift bzw. Belastung auf Verbindlichkeitskonten\" bei den Zuordnungstabellen f\u00fcr PersHG nach KapCoRiLiG" - }, - { - "children": [ - { - "name": "Umsatzsteuer in den Forderungen zum allgemeinen Umsatzsteuersatz (E\u00fcR)" - }, - { - "name": "SO Commitment" - }, - { - "name": "Umsatzsteuer in den Forderungen zum erm\u00e4\u00dfigten Umsatzsteuersatz (E\u00fcR)" - }, - { - "name": "Gegenkonto 9893-9894 f\u00fcr die Aufteilung der Umsatzsteuersatz (E\u00fcR)" - }, - { - "name": "Vorsteuer in den Verbindlichkeiten zum allgemeinen Umsatzsteuersatz (E\u00fcR)" - }, - { - "name": "Vorsteuer in den Verbindlichkeiten zum erm\u00e4\u00dfigten Umsatzsteuersatz (E\u00fcR)" - }, - { - "name": "Gegenkonto 9896-9897 f\u00fcr die Aufteilung der Vorsteuer (E\u00fcR)" - } - ], - "name": "Vorsteuer-/Umsatzsteuerkonten zur Korrektur der Forderungen/ Verbindlichkeiten (E\u00fcR)" - }, - { - "children": [ - { - "name": "Gegenkonto f\u00fcr statistische Mengeneinheiten Konten 9101-9107 und Konten 9116-9118" - }, - { - "name": "Gegenkonto zu Konten 9120- 9135-9140" - }, - { - "name": "Gesch\u00e4ftsraum m2" - }, - { - "name": "Auftragseingang im Gesch\u00e4ftsjahr" - }, - { - "name": "Verkaufstage" - }, - { - "name": "Verkaufsraum m2" - }, - { - "name": "Verkaufskr\u00e4fte" - }, - { - "name": "Auftragsbestand" - }, - { - "name": "Erweiterungsinvestitionen" - }, - { - "name": "Anzahl der Barkunden" - }, - { - "name": "Besch\u00e4ftigte Personen" - }, - { - "name": "Unbezahlte Personen" - }, - { - "name": "Anzahl Kreditkunden monatlich" - }, - { - "name": "Anzahl Rechnungen" - }, - { - "name": "Anzahl Kreditkunden aufgelaufen" - } - ], - "name": "Statistische Konten f\u00fcr Betriebswirtschaftliche Auswertungen (BWA)" - }, - { - "children": [ - { - "name": "Saldenvortr\u00e4ge Debitoren" - }, - { - "name": "Offene Posten aus 1998" - }, - { - "name": "Offene Posten aus 2003" - }, - { - "name": "Saldenvortr\u00e4ge- Sachkonten" - }, - { - "name": "Saldenvortr\u00e4ge Kreditoren" - }, - { - "name": "Offene Posten aus 2009" - }, - { - "name": "Offene Posten aus 2006" - }, - { - "name": "Offene Posten aus 2004" - }, - { - "name": "Summenvortragskonto" - }, - { - "name": "Offene Posten aus 1992" - }, - { - "name": "Offene Posten aus 1993" - }, - { - "name": "Offene Posten aus 1995" - }, - { - "name": "Offene Posten aus 1996" - }, - { - "name": "Offene Posten aus 1997" - }, - { - "name": "Offene Posten aus 2000" - }, - { - "name": "Offene Posten aus 2001" - }, - { - "name": "Offene Posten aus 2007" - }, - { - "name": "Offene Posten aus 1990" - }, - { - "name": "Offene Posten aus 1999" - }, - { - "name": "Offene Posten aus 2002" - }, - { - "name": "Offene Posten aus 2008" - }, - { - "name": "Offene Posten aus 2005" - }, - { - "name": "Offene Posten aus 1991" - }, - { - "name": "Offene Posten aus 1994" - }, - { - "name": "Saldenvortr\u00e4ge" - } - ], - "name": "Vortragskonten" - }, - { - "children": [ - { - "children": [ - { - "name": "Gezeichnetes Kapital in DM (Art. 42 Abs. 3 S. 1 EGHGB)" - } - ], - "name": "Gezeichnetes Kapital in DM" - }, - { - "children": [ - { - "name": "Gezeichnetes Kapital in Euro (Art. 42 Abs. 3 S. 2 EGHGB)" - }, - { - "name": "Gegenkonto zu 9220-9221" - } - ], - "name": "Gezeichnetes Kapital in Euro" - } - ], - "name": "Statistische Konten zur informativen Angabe des gezeichneten Kapitals in anderer W\u00e4hrung" - }, - { - "children": [ - { - "name": "Gegenkonto zu Konten 9230- 9238" - }, - { - "name": "Investitionszulagen " - }, - { - "name": "Investitionsverbindlichkeiten bei den Leistungsverbindlichkeiten" - }, - { - "name": "Baukostenzusch\u00fcsse" - }, - { - "name": "Investitionszusch\u00fcsse " - }, - { - "name": "Gegenkonto zu Konto 9245-47" - }, - { - "name": "Forderungen aus Sachanlagenverk\u00e4ufen bei sonstigen Verm\u00f6gensgegenst\u00e4nden" - }, - { - "name": "Gegenkonto zu Konto 9240-43" - }, - { - "name": "Forderungen aus Verk\u00e4ufen von Finanzanlagen bei sonstigen Verm\u00f6gensgegenst\u00e4nden" - }, - { - "name": "Forderungen aus Verk\u00e4ufen immaterielle Verm\u00f6gensgegenst\u00e4nde bei sonstigen Verm\u00f6gensgegenst\u00e4nden" - }, - { - "name": "Investitionsverbindlichkeiten aus Sachanlagenk\u00e4ufen bei Leistungsverbindlichkeiten" - }, - { - "name": "Investitionsverbindlichkeiten aus K\u00e4ufen von Finanzanlagen bei Leistungsverbindlichkeiten" - }, - { - "name": "Investitionsverbindlichkeiten aus K\u00e4ufen von immateriellen Verm\u00f6gensgegenst\u00e4nden bei Leistungsverbindlichkeiten" - } - ], - "name": "Passive Rechnungsabgrenzung" - }, - { - "children": [ - { - "name": "Verbindlichkeiten aus B\u00fcrgschaften- Wechsel- und Scheckb\u00fcrgschaften gegen\u00fcber verbundenen Unternehmen" - }, - { - "name": "Verbindlichkeiten aus Gew\u00e4hrleistungsvertr\u00e4gen gegen\u00fcber verbundenen Unternehmen" - }, - { - "name": "Verbindlichkeiten aus der Begebung und \u00fcbertragung von Wechseln" - }, - { - "name": "Verbindlichkeiten aus der Begebung und \u00fcbertragung von Wechseln gegen\u00fcber verbundenen Unternehmen" - }, - { - "name": "Verbindlichkeiten aus B\u00fcrgschaften- Wechsel- und Scheckb\u00fcrgschaften" - }, - { - "name": "Verpflichtungen aus Treuhandverm\u00f6gen" - }, - { - "name": "Verbindlichkeiten aus Gew\u00e4hrleistungsvertr\u00e4gen" - }, - { - "name": "Haftung aus der Bestellung von Sicherheiten f\u00fcr fremde Verbindlichkeiten" - }, - { - "name": "Gegenkonto zu 9271 - 9279 (Soll-Buchung)" - }, - { - "name": "Haftung aus der Bestellung von Sicherheiten f\u00fcr fremde Verbindlichkeiten gegen\u00fcber verbundenen Unternehmen" - } - ], - "name": "Statistische Konten f\u00fcr in der Bilanz auszuweisende Haftungsverh\u00e4ltnisse" - }, - { - "children": [ - { - "name": "Verpflichtungen aus Miet- und Leasingsvertr\u00e4gen" - }, - { - "name": "Andere Verpflichtungen gem\u00e4\u00df \u00a7 285 Nr. 3 HGB gegen\u00fcber verbundenen Unternehmen" - }, - { - "name": "Gegenkonto zu 9281-9284" - }, - { - "name": "Verpflichtungen aus Miet- und Leasingsvertr\u00e4gen gegen\u00fcber verbundenen Unternehmen" - }, - { - "name": "Andere Verpflichtungen gem\u00e4\u00df \u00a7 285 Nr. 3 HGB" - } - ], - "name": "Statistische Konten f\u00fcr die im Anhang anzugebenden sonstigen finanziellen Verpflichtungen" - }, - { - "children": [ - { - "name": "Anteil f\u00fcr Konto Vollhafter 2011" - }, - { - "name": "Anteil f\u00fcr Konto Vollhafter 2013" - }, - { - "name": "Anteil f\u00fcr Konto Vollhafter 2012" - }, - { - "name": "Anteil f\u00fcr Konto Vollhafter 2015" - }, - { - "name": "Anteil f\u00fcr Konto Vollhafter 2017" - }, - { - "name": "Anteil f\u00fcr Konto Vollhafter 2019" - }, - { - "name": "Anteil f\u00fcr Konto Vollhafter 2018" - }, - { - "name": "Name des Gesellschafters Vollhafter" - }, - { - "name": "Anteil f\u00fcr Konto Vollhafter 2010" - }, - { - "name": "Anteil f\u00fcr Konto Teilhafter 2064" - }, - { - "name": "Anteil f\u00fcr Konto Teilhafter 2065" - }, - { - "name": "Anteil f\u00fcr Konto Teilhafter 2066" - }, - { - "name": "Anteil f\u00fcr Konto Teilhafter 2067" - }, - { - "name": "Anteil f\u00fcr Konto Teilhafter 2060" - }, - { - "name": "Anteil f\u00fcr Konto Teilhafter 2061" - }, - { - "name": "Anteil f\u00fcr Konto Teilhafter 2062" - }, - { - "name": "Anteil f\u00fcr Konto Teilhafter 2063" - }, - { - "name": "Anteil f\u00fcr Konto Teilhafter 2068" - }, - { - "name": "Anteil f\u00fcr Konto Vollhafter 2014" - }, - { - "name": "Name des Gesellschafters Teillhafter" - }, - { - "name": "Anteil f\u00fcr Konto Teilhafter 2077" - }, - { - "name": "Anteil f\u00fcr Konto Teilhafter 2076" - }, - { - "name": "Anteil f\u00fcr Konto Teilhafter 2074" - }, - { - "name": "Anteil f\u00fcr Konto Teilhafter 2073" - }, - { - "name": "Anteil f\u00fcr Konto Teilhafter 2072" - }, - { - "name": "Anteil f\u00fcr Konto Teilhafter 2071" - }, - { - "name": "Anteil f\u00fcr Konto Teilhafter 2070 " - }, - { - "name": "Anteil f\u00fcr Konto Teilhafter 2079" - }, - { - "name": "Anteil f\u00fcr Konto Teilhafter 2078" - }, - { - "name": "T\u00e4tigkeitsverg\u00fctung Teillhafter" - }, - { - "name": "Anteil f\u00fcr Konto Vollhafter 9826" - }, - { - "name": "Anteil f\u00fcr Konto Vollhafter 9814" - }, - { - "name": "Anteil f\u00fcr Konto Vollhafter 9822" - }, - { - "name": "Anteil f\u00fcr Konto Vollhafter 9821" - }, - { - "name": "Anteil f\u00fcr Konto Vollhafter 0061" - }, - { - "name": "Anteil f\u00fcr Konto Vollhafter 0068" - }, - { - "name": "Anteil f\u00fcr Konto Vollhafter 0069" - }, - { - "name": "Anteil f\u00fcr Konto Vollhafter 0062" - }, - { - "name": "Anteil f\u00fcr Konto Vollhafter 0063" - }, - { - "name": "Anteil f\u00fcr Konto Vollhafter 0066" - }, - { - "name": "Anteil f\u00fcr Konto Vollhafter 0067" - }, - { - "name": "Anteil f\u00fcr Konto Vollhafter 0064" - }, - { - "name": "Anteil f\u00fcr Konto Vollhafter 0065" - }, - { - "name": "Anteil f\u00fcr Konto Vollhafter 9813" - }, - { - "name": "Anteil f\u00fcr Konto Vollhafter 9812" - }, - { - "name": "Anteil f\u00fcr Konto Vollhafter 9810" - }, - { - "name": "Anteil f\u00fcr Konto Vollhafter 9817" - }, - { - "name": "Anteil f\u00fcr Konto Vollhafter 9815" - }, - { - "name": "Anteil f\u00fcr Konto Teilhafter 0082" - }, - { - "name": "Sonstige Verg\u00fctungen Teillhafter" - }, - { - "name": "Anteil f\u00fcr Konto 9840-49 Teilhafter" - }, - { - "name": "Anteil f\u00fcr Konto Teilhafter 2059" - }, - { - "name": "Anteil f\u00fcr Konto Teilhafter 2058" - }, - { - "name": "Anteil f\u00fcr Konto Teilhafter 2055" - }, - { - "name": "Anteil f\u00fcr Konto Teilhafter 2054" - }, - { - "name": "Anteil f\u00fcr Konto Teilhafter 2057" - }, - { - "name": "Anteil f\u00fcr Konto Teilhafter 2051" - }, - { - "name": "Anteil f\u00fcr Konto Teilhafter 2050" - }, - { - "name": "Anteil f\u00fcr Konto Teilhafter 2053" - }, - { - "name": "Anteil f\u00fcr Konto Teilhafter 2052" - }, - { - "name": "L\u00f6sch- und Korrekturschl\u00fcssel" - }, - { - "name": "Anteil f\u00fcr Konto Vollhafter 0060" - }, - { - "name": "Anteil f\u00fcr Konto Vollhafter 9824" - }, - { - "name": "Anteil f\u00fcr Konto Vollhafter 9825" - }, - { - "name": "Anteil f\u00fcr Konto Vollhafter 9823" - }, - { - "name": "Anteil f\u00fcr Konto Vollhafter 9820 " - }, - { - "name": "Anteil f\u00fcr Konto Vollhafter 9828" - }, - { - "name": "Anteil f\u00fcr Konto Teilhafter 2069" - }, - { - "name": "Tantieme Teillhafter" - }, - { - "name": "Anteil f\u00fcr Konto Vollhafter 2016" - }, - { - "name": "Anteil f\u00fcr Konto Teilhafter 0089" - }, - { - "name": "Anteil f\u00fcr Konto Teilhafter 0081" - }, - { - "name": "Anteil f\u00fcr Konto Teilhafter 0080 " - }, - { - "name": "Anteil f\u00fcr Konto Teilhafter 0087" - }, - { - "name": "Anteil f\u00fcr Konto Teilhafter 0086" - }, - { - "name": "Restanteil Vollhafter" - }, - { - "name": "Anteil f\u00fcr Konto Vollhafter 9818" - }, - { - "name": "Anteil f\u00fcr Konto Vollhafter 9811" - }, - { - "name": "Anteil f\u00fcr Konto Vollhafter 9816" - }, - { - "name": "Anteil f\u00fcr Konto Vollhafter 2022" - }, - { - "name": "Anteil f\u00fcr Konto Vollhafter 2023" - }, - { - "name": "Anteil f\u00fcr Konto Vollhafter 2027" - }, - { - "name": "Anteil f\u00fcr Konto Teilhafter 0088" - }, - { - "name": "Anteil f\u00fcr Konto Teilhafter 0083" - }, - { - "name": "Anteil f\u00fcr Konto Teilhafter 0085" - }, - { - "name": "Sonstige Verg\u00fctungen Vollhafter" - }, - { - "name": "Anteil f\u00fcr Konto Teilhafter 0084" - }, - { - "name": "Gebrauchs\u00fcberlassung Vollhafter" - }, - { - "name": "L\u00f6sch- und Korrekturschl\u00fcssel" - }, - { - "name": "Restanteil Teillhafter" - }, - { - "name": "Anteil f\u00fcr Konto Vollhafter 9827" - }, - { - "name": "Anteil f\u00fcr Konto Teilhafter 2056" - }, - { - "name": "Anteil f\u00fcr Konto Vollhafter 9829" - }, - { - "name": "Darlehensverzinsung Vollhafter" - }, - { - "name": "Anteil f\u00fcr Konto Vollhafter 2029" - }, - { - "name": "Anteil f\u00fcr Konto Vollhafter 2020" - }, - { - "name": "Anteil f\u00fcr Konto Vollhafter 2021" - }, - { - "name": "Anteil f\u00fcr Konto Vollhafter 2024" - }, - { - "name": "Anteil f\u00fcr Konto Vollhafter 2026" - }, - { - "name": "Anteil f\u00fcr Konto Vollhafter 2028" - }, - { - "name": "Gebrauchs\u00fcberlassung Teillhafter" - }, - { - "name": "Anteil f\u00fcr Konto Vollhafter 2025" - }, - { - "name": "Darlehensverzinsung Teillhafter" - }, - { - "name": "Anteil f\u00fcr Konto Vollhafter 9819" - }, - { - "name": "Anteil f\u00fcr Konto Teilhafter 2075" - }, - { - "name": "Anteil f\u00fcr Konto Vollhafter 2008" - }, - { - "name": "Anteil f\u00fcr Konto Vollhafter 2009" - }, - { - "name": "Anteil f\u00fcr Konto Vollhafter 2006" - }, - { - "name": "Anteil f\u00fcr Konto Vollhafter 2007" - }, - { - "name": "Anteil f\u00fcr Konto Vollhafter 2004" - }, - { - "name": "Anteil f\u00fcr Konto Vollhafter 2005" - }, - { - "name": "Anteil f\u00fcr Konto Vollhafter 2002" - }, - { - "name": "Anteil f\u00fcr Konto Vollhafter 2003" - }, - { - "name": "Anteil f\u00fcr Konto Vollhafter 2000" - }, - { - "name": "Anteil f\u00fcr Konto Vollhafter 2001" - }, - { - "name": "T\u00e4tigkeitsverg\u00fctung Vollhafter" - }, - { - "name": "Tantieme Vollhafter" - } - ], - "name": "Statistische Konten f\u00fcr die Kapitalkontenentwicklung" - }, - { - "children": [ - { - "name": "Mahngeb\u00fchren bei Buchungen \u00fcber Debitoren bei \u00a7 4 Abs. 3 EStG" - }, - { - "name": "Zinsen bei Buchungen \u00fcber Debitoren bei \u00a7 4 Abs. 3 EStG" - }, - { - "name": "Gegenkonto zu 9287 und 9288" - }, - { - "name": "Gegenkonto zu 9290" - }, - { - "children": [ - { - "name": "Einlagen stiller Gesellschafter" - } - ], - "name": "Einlagen stiller Gesellschafter" - }, - { - "children": [ - { - "name": "Steuerrechtlicher Ausgleichsposten" - } - ], - "name": "Steuerrechtlicher Ausgleichsposten" - }, - { - "name": "Statistisches Konto Fremdgeld" - }, - { - "name": "Statistisches Konto steuerfreie Auslagen" - }, - { - "name": "Gegenkonto zu 9292" - } - ], - "name": "Statistische Konten f\u00fcr 4 Abs. 3 EStG" - }, - { - "children": [ - { - "name": "Gegenkonto zu 9918 (Haben)" - }, - { - "name": "Kinderbetreuungskosten (wie Betriebsausgaben steuerlich anzusetzender Betrag)" - } - ], - "name": "Statistische konten f\u00fcr Kinderbetreuungskosten" - }, - { - "children": [ - { - "name": "Produktive L\u00f6hne" - }, - { - "name": "Gegenkonto zu 9210" - }, - { - "name": "Gegenkonto zu 9200" - }, - { - "name": "Besch\u00e4ftigte Personen" - } - ], - "name": "Statistische Konten f\u00fcr den Kennziffernteil der Bilanz" - }, - { - "children": [ - { - "name": "Eigenkapitalersetzende Gesellschafterdarlehen " - }, - { - "name": "Gegenkonto zu 9250 und 9255" - }, - { - "name": "Ungesicherte Gesellschafterdarlehen mit Restlaufzeit gr\u00f6\u00dfer 5 Jahre" - } - ], - "name": "Eigenkapitalersetzende Gesellschafterdarlehen " - } - ], - "name": "Vortrags- Kapital- und Statistische Konten" - }, - { - "children": [ - { - "children": [ - { - "children": [ - { - "children": [ - { - "children": [ - { - "name": "R\u00fcckstellungen f\u00fcr Pensions\u00e4hnliche Verpflichtungen", - "report_type": "Balance Sheet" - }, - { - "name": "Pensionsr\u00fcckstellungen", - "report_type": "Balance Sheet" - } - ], - "name": "R\u00fcckstellungen f\u00fcr Pensionen und \u00e4hnliche Verpflichtungen", - "report_type": "Balance Sheet" - } - ], - "name": "R\u00fcckstellungen f\u00fcr Pensionen und \u00e4hnliche Verpflichtungen" - }, - { - "children": [ - { - "children": [ - { - "name": "R\u00fcckstellungen zur Erf\u00fcllung der Aufbewahrungspflichten", - "report_type": "Balance Sheet" - }, - { - "name": "R\u00fcckstellungen f\u00fcr Umweltschutz", - "report_type": "Balance Sheet" - }, - { - "name": "Aufwandsr\u00fcckstellungen gem\u00e4\u00df \u00a7 249 Abs. 2 HGB", - "report_type": "Balance Sheet" - }, - { - "name": "R\u00fcckstellungen f\u00fcr unterlassene Aufwendungenn f\u00fcr Instandhaltung- Nachholung innerhalb des 4. bis 12. Monats", - "report_type": "Balance Sheet" - }, - { - "name": "R\u00fcckstellungen f\u00fcr Abraum- und Abfallbeseitigung", - "report_type": "Balance Sheet" - }, - { - "name": "R\u00fcckstellungen f\u00fcr Abschluss- und Pr\u00fcfungskosten", - "report_type": "Balance Sheet" - }, - { - "name": "R\u00fcckstellungen f\u00fcr drohende Verluste aus schwebenden Gesch\u00e4ften", - "report_type": "Balance Sheet" - }, - { - "name": "R\u00fcckstellungen f\u00fcr Gew\u00e4hrleistungen (Gegenkonto 6790)", - "report_type": "Balance Sheet" - }, - { - "name": "R\u00fcckstellungen f\u00fcr Personelkosten", - "report_type": "Balance Sheet" - }, - { - "name": "R\u00fcckstellungen f\u00fcr unterlassene Aufwendungenn f\u00fcr Instandhaltung- Nachholung in den ersten drei Monaten", - "report_type": "Balance Sheet" - } - ], - "name": "Sonstige R\u00fcckstellungen", - "report_type": "Balance Sheet" - } - ], - "name": "Sonstige R\u00fcckstellungen" - }, - { - "children": [ - { - "children": [ - { - "name": "K\u00f6rperschaftsteuerr\u00fcckstellung", - "report_type": "Balance Sheet" - }, - { - "name": "Gewerbesteuerr\u00fcckstellung", - "report_type": "Balance Sheet" - }, - { - "name": "R\u00fcckstellung f\u00fcr latente Steuern ", - "report_type": "Balance Sheet" - } - ], - "name": "Steuerr\u00fcckstellungen", - "report_type": "Balance Sheet" - } - ], - "name": "Steuerr\u00fcckstellungen" - } - ], - "name": "R\u00fcckstellungen " - }, - { - "children": [ - { - "children": [ - { - "name": "Abgrenzungen zur unterj\u00e4hrigen Kostenverrechnung f\u00fcr BWA", - "report_type": "Balance Sheet" - } - ], - "name": "Sonstige Passiva oder sontige Aktiva" - }, - { - "children": [ - { - "name": "Passive Rechnungsabgrenzung", - "report_type": "Balance Sheet" - } - ], - "name": "Rechnungsabgrenzungsposten" - } - ], - "name": "Rechnungsabgrenzungsposten" - }, - { - "children": [ - { - "children": [ - { - "name": "Verbindlichkeiten aus Betriebssteuern und -abgaben", - "report_type": "Balance Sheet" - }, - { - "name": "Verbindlichkeiten aus Betriebssteuern und -abgaben - Restlaufzeit bis 1 Jahr", - "report_type": "Balance Sheet" - }, - { - "name": "Verbindlichkeiten aus Lohn und Gehalt", - "report_type": "Balance Sheet" - }, - { - "name": "Verbindlichkeiten f\u00fcr Einbehaltungen von Arbeitnehmern", - "report_type": "Balance Sheet" - }, - { - "name": "Verbindlichkeiten an das Finanzamt aus abzuf\u00fchrendem Bauabzugsbetrag", - "report_type": "Balance Sheet" - }, - { - "name": "Verbindlichkeiten im Rahmen der sozialen Sicherheit - Restlaufzeit gr\u00f6\u00dfer 5 Jahre", - "report_type": "Balance Sheet" - }, - { - "name": "Verbindlichkeiten im Rahmen der sozialen Sicherheit", - "report_type": "Balance Sheet" - }, - { - "name": "Verbindlichkeiten im Rahmen der sozialen Sicherheit - Restlaufzeit bis 1 Jahr", - "report_type": "Balance Sheet" - }, - { - "name": "Verbindlichkeiten im Rahmen der sozialen Sicherheit - Restlaufzeit 1 bis 5 Jahre", - "report_type": "Balance Sheet" - }, - { - "name": "Verbindlichkeiten aus Betriebssteuern und -abgaben - Restlaufzeit 1 bis 5 Jahre", - "report_type": "Balance Sheet" - }, - { - "name": "Verbindlichkeiten aus Betriebssteuern und -abgaben - Restlaufzeit gr\u00f6\u00dfer 5 Jahre", - "report_type": "Balance Sheet" - }, - { - "name": "Verbindlichkeiten f\u00fcr Verbrauchsteuern", - "report_type": "Balance Sheet" - }, - { - "name": "Verbindlichkeiten aus Verm\u00f6gensbildung ", - "report_type": "Balance Sheet" - }, - { - "name": "Verbindlichkeiten aus Verm\u00f6gensbildung - Restlaufzeit bis 1 Jahr", - "report_type": "Balance Sheet" - }, - { - "children": [ - { - "name": "Partiarische Darlehen", - "report_type": "Balance Sheet" - }, - { - "name": "Partiarische Darlehen - Restlaufzeit bis 1 Jahr", - "report_type": "Balance Sheet" - }, - { - "name": "Partiarische Darlehen - Restlaufzeit gr\u00f6\u00dfer 5 Jahre", - "report_type": "Balance Sheet" - }, - { - "name": "Darlehen - Restlaufzeit 1 bis 5 jahre", - "report_type": "Balance Sheet" - }, - { - "name": "Erhaltene Kautionen - Restlaufzeit bis 1 Jahr", - "report_type": "Balance Sheet" - }, - { - "name": "Erhaltene Kautionen", - "report_type": "Balance Sheet" - }, - { - "name": "Erhaltene Kautionen - Restlaufzeit gr\u00f6\u00dfer 5 Jahre", - "report_type": "Balance Sheet" - }, - { - "name": "Darlehen - Restlaufzeit gr\u00f6\u00dfer 5 jahre", - "report_type": "Balance Sheet" - }, - { - "name": "Darlehen", - "report_type": "Balance Sheet" - }, - { - "name": "Darlehen - Restlaufzeit bis 1 jahr", - "report_type": "Balance Sheet" - }, - { - "name": "Darlehen atypisch stiller Gesellschaftler - Restlaufzeit 1 bis 5 Jahre", - "report_type": "Balance Sheet" - }, - { - "name": "Kreditkartenabrechnung", - "report_type": "Balance Sheet" - }, - { - "name": "Verbindlichkeiten gegen\u00fcber Gesellschaftern - Restlaufzeit bis 1 Jahr", - "report_type": "Balance Sheet" - }, - { - "name": "Verbindlichkeiten gegen\u00fcber Gesellschaftern ", - "report_type": "Balance Sheet" - }, - { - "name": "Verbindlichkeiten gegen\u00fcber Gesellschaftern - Restlaufzeit 1 bis 5 Jahre", - "report_type": "Balance Sheet" - }, - { - "name": "Verbindlichkeiten gegen\u00fcber Gesellschaftern f\u00fcr offene Aussch\u00fcttungen", - "report_type": "Balance Sheet" - }, - { - "name": "Verbindlichkeiten gegen\u00fcber Gesellschaftern - Restlaufzeit gr\u00f6\u00dfer 5 Jahre", - "report_type": "Balance Sheet" - }, - { - "name": "Darlehen typisch stiller Gesellschaftler", - "report_type": "Balance Sheet" - }, - { - "name": "Darlehen typisch stiller Gesellschaftler - Restlaufzeit bis 1 Jahr", - "report_type": "Balance Sheet" - }, - { - "name": "Darlehen typisch stiller Gesellschaftler - Restlaufzeit 1 bis 5 Jahre", - "report_type": "Balance Sheet" - }, - { - "name": "Sonstige Verbindlichkeiten z.B. nach \u00a7 11 Abs. 2 Satz 2 EStG f\u00fcr \u00a7 4/3 EStG", - "report_type": "Balance Sheet" - }, - { - "name": "(frei- in Bilanz kein Restlaufzeit vermerkt)", - "report_type": "Balance Sheet" - }, - { - "name": "Sonstige Verbindlichkeiten - Restlaufzeit bis 1 Jahr", - "report_type": "Balance Sheet" - }, - { - "name": "Darlehen atypisch stiller Gesellschaftler - Restlaufzeit gr\u00f6\u00dfer 5 Jahre", - "report_type": "Balance Sheet" - }, - { - "name": "Darlehen atypisch stiller Gesellschaftler - Restlaufzeit bis 1 Jahr", - "report_type": "Balance Sheet" - }, - { - "name": "Darlehen atypisch stiller Gesellschaftler ", - "report_type": "Balance Sheet" - }, - { - "name": "Agenturwarenabrechnungen", - "report_type": "Balance Sheet" - }, - { - "name": "Erhaltene Kautionen - Restlaufzeit 1 bis 5 Jahre", - "report_type": "Balance Sheet" - }, - { - "name": "Darlehen typisch stiller Gesellschaftler - Restlaufzeit gr\u00f6\u00dfer 5 Jahre", - "report_type": "Balance Sheet" - }, - { - "name": "Partiarische Darlehen - Restlaufzeit 1 bis 5 Jahre", - "report_type": "Balance Sheet" - }, - { - "name": "Sonstige Verbindlichkeiten - Restlaufzeit 1 bis 5 Jahre", - "report_type": "Balance Sheet" - }, - { - "name": "Sonstige Verbindlichkeiten - Restlaufzeit gr\u00f6\u00dfer 5 Jahre", - "report_type": "Balance Sheet" - }, - { - "name": "Gegenkonto 3500-3569 bei Aufteilung der Konten 3570-3598", - "report_type": "Balance Sheet" - } - ], - "name": "Sonstige Verbindlichkeiten", - "report_type": "Balance Sheet" - }, - { - "name": "Voraussichtliche Beitragsschuld gegen\u00fcber den Sozialversicherungstr\u00e4gern", - "report_type": "Balance Sheet" - }, - { - "name": "Umsatzsteuer aus im anderen EG-Land steuerpflichtigen Lieferungen", - "report_type": "Balance Sheet" - }, - { - "name": "Umsatzsteuer aus im anderen EG-Land steuerpflichtigen sonstigen Leistungen/Werlieferungen", - "report_type": "Balance Sheet" - }, - { - "name": "Verbindlichkeiten aus Verm\u00f6gensbildung - Restlaufzeit 1 bis 5 Jahre", - "report_type": "Balance Sheet" - }, - { - "name": "Verbindlichkeiten aus Verm\u00f6gensbildung - Restlaufzeit gr\u00f6\u00dfer 5 Jahre", - "report_type": "Balance Sheet" - }, - { - "name": "Verbindlichkeiten aus Einbehaltungen (KapESt und Solz auf KapESt)", - "report_type": "Balance Sheet" - }, - { - "name": "Verbindlichkeiten im Rahmen der sozialen Sicherheit (f\u00fcr \u00a7 4/3 EStG)", - "report_type": "Balance Sheet" - }, - { - "name": "Steuerzahlungen an andere EG-L\u00e4nder", - "report_type": "Balance Sheet" - } - ], - "name": "Sonstige Verbindlichkeiten " - }, - { - "children": [ - { - "name": "Verrechnungskonto geleistete Anzahlungen bei Buchung \u00fcber Kreditorenkonto", - "report_type": "Balance Sheet" - } - ], - "name": "Sonstige Verm\u00f6gensgegenst\u00e4nde H-Saldo" - }, - { - "children": [ - { - "name": "Umsatzsteuer nicht f\u00e4llig 16%", - "report_type": "Balance Sheet" - }, - { - "name": "Umsatzsteuer nicht f\u00e4llig", - "report_type": "Balance Sheet" - }, - { - "name": "Umsatzsteuer nicht f\u00e4llig 19%", - "report_type": "Balance Sheet" - }, - { - "name": "Umsatzsteuer nicht f\u00e4llig aus im Inland steuerpflichtigen EG-Lieferungen 19%", - "report_type": "Balance Sheet" - }, - { - "name": "Umsatzsteuer nicht f\u00e4llig aus im Inland steuerpflichtigen EG-Lieferungen", - "report_type": "Balance Sheet" - }, - { - "name": "Umsatzsteuer nicht f\u00e4llig aus im Inland steuerpflichtigen EG-Lieferungen 16%", - "report_type": "Balance Sheet" - }, - { - "name": "Umsatzsteuer nicht f\u00e4llig 7%", - "report_type": "Balance Sheet" - } - ], - "name": "Steuerr\u00fcckstellungen oder sonstige Verm\u00f6gensgegenst\u00e4nde " - }, - { - "children": [ - { - "name": "Verbindlichkeiten aus Lohn- und Kirchensteuer", - "report_type": "Balance Sheet" - }, - { - "name": "Gewinnverf\u00fcgungskonto stille Gesellschafter", - "report_type": "Balance Sheet" - }, - { - "name": "Sonstige Verrechnungskonten (Interimskonto)", - "report_type": "Balance Sheet" - }, - { - "name": "Umsatzsteuer- Vorauszahlungen 1/11", - "report_type": "Balance Sheet" - }, - { - "name": "Nachsteuer- UStVA Kz. 65", - "report_type": "Balance Sheet" - }, - { - "name": "Umsatzsteuer aus innergemeinschaftlichem Erwerb von Neufahrzeugen von Lieferanten ohne Umsatzsteuer-Identifikationsnummer", - "report_type": "Balance Sheet" - }, - { - "name": "Umsatzsteuer nach \u00a713b UStG", - "report_type": "Balance Sheet" - }, - { - "name": "Umsatzsteuer nach \u00a713b UStG 19%", - "report_type": "Balance Sheet" - }, - { - "name": "Umsatzsteuer aus der Auslagerung von Gegenst\u00e4nden aus einem Umsatzsteuerlager", - "report_type": "Balance Sheet" - }, - { - "name": "Umsatzsteuer- Vorauszahlungen", - "report_type": "Balance Sheet" - }, - { - "name": "Umsatzsteuer aus im Inland steuerpflichtigen EG-Lieferungen 19%", - "report_type": "Balance Sheet" - }, - { - "name": "Umsatzsteuer aus innergemeinschaftlichem Erwerb 16%", - "report_type": "Balance Sheet" - }, - { - "name": "Umsatzsteuer 16%", - "report_type": "Balance Sheet" - }, - { - "name": "Umsatzsteuer aus innergemeinschaftlichem Erwerb 19%", - "report_type": "Balance Sheet" - }, - { - "name": "Umsatzsteuer aus im Inland steuerpflichtigen EG-Lieferungen", - "report_type": "Balance Sheet" - }, - { - "name": "Umsatzsteuer 19%", - "report_type": "Balance Sheet" - }, - { - "children": [ - { - "name": "Lohn- und Gehaltsverrechnung \u00a7 11 Abs. 2 EStG f\u00fcr \u00a7 a Abs. 3 EStG", - "report_type": "Balance Sheet" - } - ], - "name": "Lohn- und Gehaltsverrechnungskonto", - "report_type": "Balance Sheet" - }, - { - "name": "Umsatzsteuer nach \u00a713b UStG 16%", - "report_type": "Balance Sheet" - }, - { - "name": "Einfuhrumsatzsteuer aufgeschoben bis", - "report_type": "Balance Sheet" - }, - { - "name": "In Rechnung unrichtig oder unberechtigt ausgewiesene Steuerbetr\u00e4ge- UStVA Kz. 69", - "report_type": "Balance Sheet" - }, - { - "name": "Umsatzsteuer aus innergemeinschaftlichem Erwerb ohne Vorsteuerabzug", - "report_type": "Balance Sheet" - }, - { - "name": "Umsatzsteuer 7%", - "report_type": "Balance Sheet" - }, - { - "name": "Umsatzsteuer", - "report_type": "Balance Sheet" - }, - { - "name": "Umsatzsteuer aus innergemeinschaftlichem Erwerb ", - "report_type": "Balance Sheet" - }, - { - "name": "Umsatzsteuer fr\u00fchere Jahre", - "report_type": "Balance Sheet" - }, - { - "name": "Umsatzsteuer Vorjahr", - "report_type": "Balance Sheet" - }, - { - "name": "Umsatzsteuer laufendes Jahr", - "report_type": "Balance Sheet" - } - ], - "name": "Sonstige Verm\u00f6gensgegenst\u00e4nde oder sonstige Verbindlichkeiten" - }, - { - "children": [ - { - "children": [ - { - "name": "Anleihen- konvertibel Restlaufzeit 1 bis 5 Jahre", - "report_type": "Balance Sheet" - }, - { - "name": "Anleihen- konvertibel", - "report_type": "Balance Sheet" - }, - { - "name": "Anleihen- konvertibel Restlaufzeit gr\u00f6\u00dfer 5 Jahr", - "report_type": "Balance Sheet" - }, - { - "name": "Anleihen- konvertibel Restlaufzeit bis 1 Jahr", - "report_type": "Balance Sheet" - }, - { - "name": "Anleihen- nicht konvertibel Restlaufzeit bis 1 Jahr", - "report_type": "Balance Sheet" - }, - { - "name": "Anleihen- nicht konvertibel Restlaufzeit 1 bis 5 Jahre", - "report_type": "Balance Sheet" - }, - { - "name": "Anleihen- nicht konvertibel Restlaufzeit gr\u00f6\u00dfer 5 Jahre ", - "report_type": "Balance Sheet" - } - ], - "name": "Anleihen- nicht konvertibel", - "report_type": "Balance Sheet" - } - ], - "name": "Anleihen" - }, - { - "children": [ - { - "children": [ - { - "name": "Verbindlichkeiten gegen\u00fcber Kreditinstituten Restlaufzeit 1 bis 5 Jahre", - "report_type": "Balance Sheet" - }, - { - "name": "(frei- in Bilanz kein Restlaufzeit vermerkt)", - "report_type": "Balance Sheet" - }, - { - "name": "Verbindlichkeiten gegen\u00fcber Kreditinstituten aus Teilzahlungsvertr\u00e4gen", - "report_type": "Balance Sheet" - }, - { - "name": "Verbindlichkeiten gegen\u00fcber Kreditinstituten aus Teilzahlungsvertr\u00e4gen Restlaufzeit gr\u00f6\u00dfer 5 Jahre", - "report_type": "Balance Sheet" - }, - { - "name": "Verbindlichkeiten gegen\u00fcber Kreditinstituten aus Teilzahlungsvertr\u00e4gen Restlaufzeit 1 bis 5 Jahre", - "report_type": "Balance Sheet" - }, - { - "name": "Verbindlichkeiten gegen\u00fcber Kreditinstituten Restlaufzeit bis 1 Jahr", - "report_type": "Balance Sheet" - }, - { - "name": "Verbindlichkeiten gegen\u00fcber Kreditinstituten Restlaufzeit gr\u00f6\u00dfer 5 Jahre", - "report_type": "Balance Sheet" - }, - { - "name": "Verbindlichkeiten gegen\u00fcber Kreditinstituten aus Teilzahlungsvertr\u00e4gen Restlaufzeit bis 1 Jahr", - "report_type": "Balance Sheet" - } - ], - "name": "Verbindlichkeiten gegen\u00fcber Kreditinstituten ", - "report_type": "Balance Sheet" - } - ], - "name": "Verbindlichkeiten gegen\u00fcber Kreditinstituten oder Kassenbestand- Bundesbankguthaben- Guthaben bei Kreditinstituten und Schecks" - }, - { - "children": [ - { - "name": "Gegenkonto 3159-3209 bei Aufteilung der Konten 3210-3248", - "report_type": "Balance Sheet" - } - ], - "name": "Verbindlichkeiten gegen\u00fcber Kreditinstituten " - }, - { - "children": [ - { - "children": [ - { - "name": "Erhaltene- versteuerte Anzahlungen 19% Ust (Verbindlichkeiten)", - "report_type": "Balance Sheet" - }, - { - "name": "Erhaltene Anzahlungen 16% USt", - "report_type": "Balance Sheet" - }, - { - "name": "Erhaltene Anzahlungen 15% USt", - "report_type": "Balance Sheet" - }, - { - "name": "Erhaltene Anzahlungen 7% USt", - "report_type": "Balance Sheet" - }, - { - "name": "Erhaltene Anzahlungen Restlaufzeit bis 1 Jahr", - "report_type": "Balance Sheet" - }, - { - "name": "Erhaltene Anzahlungen Restlaufzeit gr\u00f6\u00dfer 5 Jahre", - "report_type": "Balance Sheet" - }, - { - "name": "Erhaltene Anzahlungen Restlaufzeit 1 bis 5 Jahre", - "report_type": "Balance Sheet" - } - ], - "name": "Erhaltene Anzahlungen auf Bestellungen", - "report_type": "Balance Sheet" - } - ], - "name": "Erhaltene Anzahlungen auf Bestellungen" - }, - { - "children": [ - { - "children": [ - { - "name": "Verbindlichkeiten aus Lieferungen und Leistungen gegen\u00fcber Gesellschaftern Restlaufzeit gr\u00f6\u00dfer 5 Jahre", - "report_type": "Balance Sheet" - }, - { - "name": "Verbindlichkeiten aus Lieferungen und Leistungen gegen\u00fcber Gesellschaftern Restlaufzeit 1 bis 5 Jahre", - "report_type": "Balance Sheet" - }, - { - "account_type": "Payable", - "name": "Verbindlichkeiten aus Lieferungen und Leistungen gegen\u00fcber Gesellschaftern ", - "report_type": "Balance Sheet" - }, - { - "name": "Verbindlichkeiten aus Lieferungen und Leistungen gegen\u00fcber Gesellschaftern Restlaufzeit bis 1 Jahr", - "report_type": "Balance Sheet" - }, - { - "name": "Verbindlichkeiten aus Lieferungen und Leistungen ohne Kontokorrent Restlaufzeit 1 bis 5 Jahre", - "report_type": "Balance Sheet" - }, - { - "name": "Verbindlichkeiten aus Lieferungen und Leistungen ohne Kontokorrent Restlaufzeit bis 1 Jahr", - "report_type": "Balance Sheet" - }, - { - "account_type": "Payable", - "name": "Verbindlichkeiten aus Lieferungen und Leistungen f\u00fcr Investitionen f\u00fcr \u00a7 4/3 EStG", - "report_type": "Balance Sheet" - }, - { - "name": "Verbindlichkeiten aus Lieferungen und Leistungen ohne Kontokorrent Restlaufzeit gr\u00f6\u00dfer 5 Jahre", - "report_type": "Balance Sheet" - }, - { - "name": "Verbindlichkeiten aus Lieferungen und Leistungen ohne Kontokorrent ", - "report_type": "Balance Sheet" - }, - { - "name": "Gegenkonto 3305-3307 bei Aufteilung der Verbindlichkeiten nach Steuers\u00e4tzen (E\u00fcR)", - "report_type": "Balance Sheet" - }, - { - "account_type": "Payable", - "name": "Lieferanten Verbindlichkeiten Dienstleistungen", - "report_type": "Balance Sheet" - }, - { - "account_type": "Payable", - "name": "Verbindlichkeiten aus Lieferungen und Leistungen zum erm\u00e4\u00dfigten Umsatzsteuersatz (E\u00fcR)", - "report_type": "Balance Sheet" - }, - { - "account_type": "Payable", - "name": "Verbindlichkeiten aus Lieferungen und Leistungen ohne Vorsteuer (E\u00fcR)", - "report_type": "Balance Sheet" - }, - { - "account_type": "Payable", - "name": "Verbindlichkeiten aus Lieferungen und Leistungen zum allgemeinen Umsatzsteuersatz (E\u00fcR)", - "report_type": "Balance Sheet" - } - ], - "name": "Verbindlichkeiten aus Lieferungen und Leistungen ", - "report_type": "Balance Sheet" - } - ], - "name": "Verbindlichkeiten aus Lieferungen und Leistungen oder sonstige Verm\u00f6gensgegenst\u00e4nde" - }, - { - "children": [ - { - "name": "Gegenkonto 3335-3348- 3420-3449- 3470-3499 bei Aufteilung Kreditorenkonto", - "report_type": "Balance Sheet" - } - ], - "name": "Verbindlichkeiten aus Lieferungen und Leistungen S-Saldo oder sonstige Verm\u00f6gensgegenst\u00e4nde H-Saldo" - }, - { - "children": [ - { - "children": [ - { - "name": "Verbindlichkeiten aus der Annahme gezogener Wechsel und aus der Ausstellung eigener Wechsel Restlaufzeit 1 bis 5 Jahre", - "report_type": "Balance Sheet" - }, - { - "name": "Verbindlichkeiten aus der Annahme gezogener Wechsel und aus der Ausstellung eigener Wechsel Restlaufzeit gr\u00f6\u00dfer 5 Jahre", - "report_type": "Balance Sheet" - }, - { - "name": "Verbindlichkeiten aus der Annahme gezogener Wechsel und aus der Ausstellung eigener Wechsel Restlaufzeit bis 1 Jahr", - "report_type": "Balance Sheet" - } - ], - "name": "Verbindlichkeiten aus der Annahme gezogener Wechsel und aus der Ausstellung eigener Wechsel", - "report_type": "Balance Sheet" - } - ], - "name": "Verbindlichkeiten aus der Annahme gezogener Wechsel und aus der Ausstellung eigener Wechsel" - }, - { - "children": [ - { - "children": [ - { - "name": "Verbindlichkeiten gegen\u00fcber Unternehmen- mit denen ein Beteiligungsverh\u00e4ltnis besteht Restlaufzeit bis 1 Jahr", - "report_type": "Balance Sheet" - }, - { - "account_type": "Payable", - "name": "Verbindlichkeiten aus Lieferungen und Leistungen gegen\u00fcber Unternehmen- mit denen ein Beteiligungsverh\u00e4ltnis besteht", - "report_type": "Balance Sheet" - }, - { - "name": "Verbindlichkeiten aus Lieferungen und Leistungen gegen\u00fcber Unternehmen- mit denen ein Beteiligungsverh\u00e4ltnis besteht - Restlaufzeit bis 1 Jahr", - "report_type": "Balance Sheet" - }, - { - "name": "Verbindlichkeiten aus Lieferungen und Leistungen gegen\u00fcber Unternehmen- mit denen ein Beteiligungsverh\u00e4ltnis besteht - Restlaufzeit 1 bis 5 Jahre", - "report_type": "Balance Sheet" - }, - { - "name": "Verbindlichkeiten aus Lieferungen und Leistungen gegen\u00fcber Unternehmen- mit denen ein Beteiligungsverh\u00e4ltnis besteht - Restlaufzeit gr\u00f6\u00dfer 5 Jahre", - "report_type": "Balance Sheet" - }, - { - "name": "Verbindlichkeiten gegen\u00fcber Unternehmen- mit denen ein Beteiligungsverh\u00e4ltnis besteht Restlaufzeit 1 bis 5 Jahre", - "report_type": "Balance Sheet" - }, - { - "name": "Verbindlichkeiten gegen\u00fcber Unternehmen- mit denen ein Beteiligungsverh\u00e4ltnis besteht Restlaufzeit gr\u00f6\u00dfer 5 Jahre", - "report_type": "Balance Sheet" - } - ], - "name": "Verbindlichkeiten gegen\u00fcber Unternehmen- mit denen ein Beteiligungsverh\u00e4ltnis besteht ", - "report_type": "Balance Sheet" - } - ], - "name": "Verbindlichkeiten gegen\u00fcber Unternehmen- mit denen ein Beteiligungsverh\u00e4ltnis besteht oder Forderungen gegen Unternehmen- mit denen ein Beteiligungsverh\u00e4ltnis besteht" - }, - { - "children": [ - { - "children": [ - { - "name": "Verbindlichkeiten aus Lieferungen und Leistungen gegen\u00fcber verbundenen Unternehmen Restlaufzeit gr\u00f6\u00dfer 5 Jahre", - "report_type": "Balance Sheet" - }, - { - "name": "Verbindlichkeiten aus Lieferungen und Leistungen gegen\u00fcber verbundenen Unternehmen Restlaufzeit 1 bis 5 Jahre", - "report_type": "Balance Sheet" - }, - { - "name": "Verbindlichkeiten aus Lieferungen und Leistungen gegen\u00fcber verbundenen Unternehmen Restlaufzeit bis 1 Jahr", - "report_type": "Balance Sheet" - }, - { - "account_type": "Payable", - "name": "Verbindlichkeiten aus Lieferungen und Leistungen gegen\u00fcber verbundenen Unternehmen", - "report_type": "Balance Sheet" - }, - { - "name": "Verbindlichkeiten gegen\u00fcber verbundenen Unternehmen Restlaufzeit gr\u00f6\u00dfer 5 Jahre", - "report_type": "Balance Sheet" - }, - { - "name": "Verbindlichkeiten gegen\u00fcber verbundenen Unternehmen Restlaufzeit bis 1 Jahr", - "report_type": "Balance Sheet" - }, - { - "name": "Verbindlichkeiten gegen\u00fcber verbundenen Unternehmen Restlaufzeit 1 bis 5 Jahre", - "report_type": "Balance Sheet" - } - ], - "name": "Verbindlichkeiten gegen\u00fcber verbundenen Unternehmen", - "report_type": "Balance Sheet" - } - ], - "name": "Verbindlichkeiten gegen\u00fcber verbundenen Unternehmen oder Forderungen gegen verbundene Unternehmen" - } - ], - "name": "Verbindlichkeiten " - } - ], - "name": "Fremdkapital" - }, - { - "children": [ - { - "children": [ - { - "children": [ - { - "children": [ - { - "name": "Andere Zuzahlungen in das Eigenkapital ", - "report_type": "Balance Sheet" - }, - { - "name": "Kapitalr\u00fccklage durch Ausgabe von Anteilen \u00fcber Nennbetrag", - "report_type": "Balance Sheet" - }, - { - "name": "Kapitalr\u00fccklage durch Zuzahlungen gegen Gew\u00e4hrung eines Vorzugs f\u00fcr Anteile", - "report_type": "Balance Sheet" - }, - { - "name": "Kapitalr\u00fccklage durch Ausgabe von Schuldverschreibungen f\u00fcr Wandlungsrechte und Optionsrechte zum Erwerb von Anteilen", - "report_type": "Balance Sheet" - }, - { - "name": "Eingefordertes Nachschusskapital (Gegenkonto 1299)", - "report_type": "Balance Sheet" - } - ], - "name": "Kapitalr\u00fccklage", - "report_type": "Balance Sheet" - } - ], - "name": "Kapitalr\u00fccklage" - } - ], - "name": "Kapitalr\u00fccklage" - }, - { - "children": [ - { - "children": [ - { - "name": "Sonderposten mit R\u00fccklageanteil nach \u00a7 1 EntwLStG", - "report_type": "Balance Sheet" - }, - { - "name": "Sonderposten mit R\u00fccklageanteil nach \u00a7 14 BerlinFG", - "report_type": "Balance Sheet" - }, - { - "name": "Sonderposten mit R\u00fccklageanteil f\u00fcr F\u00f6rderung nach \u00a7 3 ZonenRFG / \u00a74-6 F\u00f6rdergebietsG", - "report_type": "Balance Sheet" - }, - { - "name": "Sonderposten mit R\u00fccklageanteil nach \u00a7 4d EStG", - "report_type": "Balance Sheet" - }, - { - "name": "Sonderposten mit R\u00fccklageanteil nach \u00a7 7g Abs. 1 EStG", - "report_type": "Balance Sheet" - }, - { - "name": "Sonderposten mit R\u00fccklageanteil nach \u00a7 82e EStDV", - "report_type": "Balance Sheet" - }, - { - "name": "Sonderposten mit R\u00fccklageanteil nach \u00a7 52 Abs. 16 EStG", - "report_type": "Balance Sheet" - }, - { - "name": "Sonderposten mit R\u00fccklageanteil nach \u00a7 80 EStDV", - "report_type": "Balance Sheet" - }, - { - "name": "Sonderposten mit R\u00fccklageanteil nach \u00a7 79 EStDV", - "report_type": "Balance Sheet" - }, - { - "name": "Sonderposten mit R\u00fccklageanteil nach \u00a7 7d EStG", - "report_type": "Balance Sheet" - }, - { - "name": "Sonderposten mit R\u00fccklageanteil nach \u00a7 6d EStG", - "report_type": "Balance Sheet" - }, - { - "name": "Sonderposten mit R\u00fccklageanteil nach Abschnitt 35 EStG", - "report_type": "Balance Sheet" - }, - { - "name": "Sonderposten mit R\u00fccklageanteil nach \u00a7 6b EStG", - "report_type": "Balance Sheet" - }, - { - "name": "Sonderposten mit R\u00fccklageanteil steuerfreie R\u00fccklagen", - "report_type": "Balance Sheet" - }, - { - "name": "Sonderposten mit R\u00fccklageanteil nach \u00a7 7g Abs. 3 u. 7 EStG", - "report_type": "Balance Sheet" - }, - { - "name": "Sonderposten mit R\u00fccklageanteil- Sonderabschreibung", - "report_type": "Balance Sheet" - }, - { - "name": "Sonderposten mit R\u00fccklageanteil nach \u00a7 82a EStDV", - "report_type": "Balance Sheet" - }, - { - "name": "Sonderposten mit R\u00fccklageanteil nach \u00a7 82d EStDV", - "report_type": "Balance Sheet" - } - ], - "name": "Sonderposten mit R\u00fccklageanteil" - }, - { - "children": [ - { - "name": "Sonderposten aus der W\u00e4hrungsumstellung auf den Euro", - "report_type": "Balance Sheet" - } - ], - "name": "Sonderposten aus der W\u00e4hrungsumstellung auf den Euro" - }, - { - "children": [ - { - "name": "Sonderposten f\u00fcr Zusch\u00fcsse und Zulagen", - "report_type": "Balance Sheet" - } - ], - "name": "Sonderposten f\u00fcr Zusch\u00fcsse und Zulagen" - } - ], - "name": "Sonderposten mit R\u00fccklageanteil" - }, - { - "children": [ - { - "name": "Verlustausgleichskonto", - "report_type": "Balance Sheet" - }, - { - "name": "Kommandit-Kapital", - "report_type": "Balance Sheet" - }, - { - "name": "Gesellschafter-Darlehen", - "report_type": "Balance Sheet" - }, - { - "name": "(zur freien Verf\u00fcgung )", - "report_type": "Balance Sheet" - } - ], - "name": "Kapital Teilhaber" - }, - { - "children": [ - { - "name": "Grundst\u00fccksertrag ( Umsatzsteuerschl\u00fcssel m\u00f6glich)", - "report_type": "Balance Sheet" - }, - { - "name": "Ausgew\u00f6hnliche Belastungen", - "report_type": "Balance Sheet" - }, - { - "name": "Privatentnahmen allgemein", - "report_type": "Balance Sheet" - }, - { - "name": "Grundst\u00fccksertrag", - "report_type": "Balance Sheet" - }, - { - "name": "Unentgeltliche Wertabgaben", - "report_type": "Balance Sheet" - }, - { - "name": "Grundst\u00fccksaufwand (Umsatzsteuerschl\u00fcssel m\u00f6glich)", - "report_type": "Balance Sheet" - }, - { - "name": "Zuwendungen- Spenden", - "report_type": "Balance Sheet" - }, - { - "name": "Grundst\u00fccksaufwand", - "report_type": "Balance Sheet" - }, - { - "name": "Sonderausgaben beschr\u00e4nkt abzugsf\u00e4hig", - "report_type": "Balance Sheet" - }, - { - "name": "Privateinlagen", - "report_type": "Balance Sheet" - }, - { - "name": "Privatsteuern", - "report_type": "Balance Sheet" - }, - { - "name": "Sonderausgaben unbeschr\u00e4nkt abzugsf\u00e4hig ", - "report_type": "Balance Sheet" - } - ], - "name": "Privat Vollhafter/ Einzelunternehmer" - }, - { - "children": [ - { - "name": "Gesellschafter-Darlehen", - "report_type": "Balance Sheet" - }, - { - "name": "(zur freien Verf\u00fcgung )", - "report_type": "Balance Sheet" - }, - { - "name": "Festkapital", - "report_type": "Balance Sheet" - }, - { - "name": "Variables Kapital", - "report_type": "Balance Sheet" - } - ], - "name": "Kapital Vollhafter / Einzelunternehmer" - }, - { - "children": [ - { - "children": [ - { - "children": [ - { - "name": "Eigenkapitalanteil von Wertaufholungen", - "report_type": "Balance Sheet" - } - ], - "name": "Andere Gewinnr\u00fccklagen ", - "report_type": "Balance Sheet" - } - ], - "name": "Andere Gewinnr\u00fccklagen" - }, - { - "children": [ - { - "name": "R\u00fccklage f\u00fcr Eigene Anteile", - "report_type": "Balance Sheet" - } - ], - "name": "R\u00fccklage f\u00fcr Eigene Anteile" - }, - { - "children": [ - { - "name": "Satzungsm\u00e4\u00dfige R\u00fccklagen", - "report_type": "Balance Sheet" - } - ], - "name": "Satzungsm\u00e4\u00dfige R\u00fccklagen" - }, - { - "children": [ - { - "name": "Gesetzliche R\u00fccklagen", - "report_type": "Balance Sheet" - } - ], - "name": "Gesetzliche R\u00fccklagen" - } - ], - "name": "Gewinnr\u00fccklagen" - }, - { - "children": [ - { - "name": "Grundst\u00fccksaufwand", - "report_type": "Balance Sheet" - }, - { - "name": "Privatsteuern", - "report_type": "Balance Sheet" - }, - { - "name": "Privateinlagen", - "report_type": "Balance Sheet" - }, - { - "name": "Zuwendungen- Spenden", - "report_type": "Balance Sheet" - }, - { - "name": "Grundst\u00fccksertrag", - "report_type": "Balance Sheet" - }, - { - "name": "Ausgew\u00f6hnliche Belastungen", - "report_type": "Balance Sheet" - }, - { - "name": "Sonderausgaben unbeschr\u00e4nkt abzugsf\u00e4hig ", - "report_type": "Balance Sheet" - }, - { - "name": "Privatentnahmen allgemein", - "report_type": "Balance Sheet" - }, - { - "name": "Sonderausgaben beschr\u00e4nkt abzugsf\u00e4hig", - "report_type": "Balance Sheet" - }, - { - "name": "Unentgeltliche Wertabgaben", - "report_type": "Balance Sheet" - } - ], - "name": "Privat Teilhafter" - }, - { - "children": [ - { - "children": [ - { - "name": "Gezeichnetes Kapital", - "report_type": "Balance Sheet" - } - ], - "name": "Gezeichnetes Kapital" - }, - { - "children": [ - { - "name": "Ausstehende Einlagen auf das gezeichnete Kapital- nicht eingefordert (Passivausweis- von gezeichnetem Kapital offen abgesetzt eingeforderte ausstehende Einlagen s. Konto 1298)", - "report_type": "Balance Sheet" - } - ], - "name": "Nicht eingeforderte ausstehende Einlagen" - } - ], - "name": "Gezeichnetes Kapital" - }, - { - "children": [ - { - "children": [ - { - "name": "Vortrag auf neue Rechnung (Bilanz)", - "report_type": "Balance Sheet" - } - ], - "name": "Vortrag auf neue Rechnung " - }, - { - "children": [ - { - "name": "Verlustvortrag vor Verwendung", - "report_type": "Balance Sheet" - }, - { - "name": "Gewinnvortrag vor Verwendung", - "report_type": "Balance Sheet" - } - ], - "name": "Gewinnvortrag / Verlustvortrag" - } - ], - "name": "Gewinnvortrag / Verlustvortrag vor Verwendung" - } - ], - "name": "Eigenkapital" - } - ], - "name": "Bilanz - Passiva" - } - ], - "name": "Bilanz" - } - ], - "name": "Deutscher Kontenplan SKR04" - } -} \ No newline at end of file diff --git a/erpnext/accounts/doctype/chart_of_accounts/charts/de_l10n_de_chart_template.json b/erpnext/accounts/doctype/chart_of_accounts/charts/de_l10n_de_chart_template.json deleted file mode 100644 index a1be451cfc..0000000000 --- a/erpnext/accounts/doctype/chart_of_accounts/charts/de_l10n_de_chart_template.json +++ /dev/null @@ -1,5645 +0,0 @@ -{ - "name": "Deutscher Kontenplan SKR03", - "root": { - "children": [ - { - "children": [ - { - "children": [ - { - "name": "Aufwendungen f\u00fcr die W\u00e4hrungsumstellung auf den Euro" - }, - { - "children": [ - { - "name": "Aufwand Umsatzsteuer auf Anzahlungen", - "report_type": "Balance Sheet" - }, - { - "name": "Aufwand Z\u00f6lle und Verbrauchsteuern", - "report_type": "Balance Sheet" - }, - { - "name": "Damnum/Disagio", - "report_type": "Balance Sheet" - }, - { - "name": "Aktive Rechnungsabgrenzung", - "report_type": "Balance Sheet" - } - ], - "name": "Rechnungsabgrenzungsposten" - }, - { - "children": [ - { - "name": "Ingangsetzungs- und Erweiterungsaufwand", - "report_type": "Balance Sheet" - } - ], - "name": "Aufwendungen f\u00fcr die Ingangsetzung und Erweiterung des Gesch\u00e4ftsbetriebs" - }, - { - "children": [ - { - "children": [ - { - "children": [ - { - "name": "Gesch\u00e4fts- oder Firmenwert", - "report_type": "Balance Sheet" - }, - { - "name": "Verschmelzungsmehrwert", - "report_type": "Balance Sheet" - } - ], - "name": "Gesch\u00e4fts- oder Firmenwert" - }, - { - "children": [ - { - "name": "Konzessionen", - "report_type": "Balance Sheet" - }, - { - "name": "Konzessionen und gewerbl.Schutzrechte", - "report_type": "Balance Sheet" - }, - { - "name": "Gewerbliche Schutzrechte", - "report_type": "Balance Sheet" - }, - { - "name": "EDV-Software", - "report_type": "Balance Sheet" - }, - { - "name": "\u00c4hnliche Rechte und Werte", - "report_type": "Balance Sheet" - }, - { - "name": "Lizenzen an gewerblichen Schutzrechten", - "report_type": "Balance Sheet" - } - ], - "name": "Konzessionen, gewerbliche Schutzrechte und \u00e4hnliche Rechte und Werte sowie Lizenzen an solchen Rechten und Werten" - }, - { - "children": [ - { - "name": "Anzahlungen immaterielle VermG", - "report_type": "Balance Sheet" - }, - { - "name": "Anzahlungen auf Gesch\u00e4fts-, Firmenwert", - "report_type": "Balance Sheet" - } - ], - "name": "geleistete Anzahlungen" - } - ], - "name": "Immaterielle Verm\u00f6gensgegenst\u00e4nde" - }, - { - "children": [ - { - "children": [ - { - "name": "Ausleihungen an verbundene Unternehmen", - "report_type": "Balance Sheet" - } - ], - "name": "Ausleihungen an verbundene Unternehmen" - }, - { - "children": [ - { - "name": "Ausleihungen an nahe stehende Personen", - "report_type": "Balance Sheet" - }, - { - "name": "Ausleihungen an Gesellschafter", - "report_type": "Balance Sheet" - }, - { - "name": "Darlehen", - "report_type": "Balance Sheet" - }, - { - "name": "Sonstige Ausleihungen", - "report_type": "Balance Sheet" - } - ], - "name": "sonstige Ausleihungen" - }, - { - "children": [ - { - "name": "Wertpapiere mit Gewinnbeteil.anspr\u00fcch.", - "report_type": "Balance Sheet" - }, - { - "name": "Festverzinsliche Wertpapiere", - "report_type": "Balance Sheet" - }, - { - "name": "Wertpapiere des Anlageverm\u00f6gens", - "report_type": "Balance Sheet" - } - ], - "name": "Wertpapiere des Anlageverm\u00f6gens" - }, - { - "children": [ - { - "name": "Genossenschaftsanteile z.lfr.Verbleib", - "report_type": "Balance Sheet" - } - ], - "name": "Genossenschaftsanteile" - }, - { - "children": [ - { - "name": "LV-R\u00fcckdeckungsanspr\u00fcche z.lfr.Verbl.", - "report_type": "Balance Sheet" - } - ], - "name": "R\u00fcckdeckungsanspr\u00fcche aus Lebensversicherungen" - }, - { - "children": [ - { - "name": "Ausleih. an UN mit Beteiligungsverh.", - "report_type": "Balance Sheet" - } - ], - "name": "Ausleihungen an Unternehmen, mit denen ein Beteiligungsverh\u00e4ltnis besteht" - }, - { - "children": [ - { - "name": "Atypische stille Beteiligungen", - "report_type": "Balance Sheet" - }, - { - "name": "Andere Beteiligungen an Kapitalges.", - "report_type": "Balance Sheet" - }, - { - "name": "Typisch stille Beteiligungen", - "report_type": "Balance Sheet" - }, - { - "name": "Beteiligungen", - "report_type": "Balance Sheet" - }, - { - "name": "Andere Beteiligungen an Personenges.", - "report_type": "Balance Sheet" - }, - { - "name": "Beteiligung GmbH Co.an Komplement\u00e4r GmbH", - "report_type": "Balance Sheet" - } - ], - "name": "Beteiligungen" - }, - { - "children": [ - { - "name": "Anteile an verbundenen Unternehmen", - "report_type": "Balance Sheet" - }, - { - "name": "Anteile a.herrschender Gesellschaft", - "report_type": "Balance Sheet" - } - ], - "name": "Anteile an verbundenen Unternehmen" - } - ], - "name": "Finanzanlagen" - }, - { - "children": [ - { - "children": [ - { - "name": "Anzahlg. auf Wohnbauten a.eig.Grundst", - "report_type": "Balance Sheet" - }, - { - "name": "Wohnbauten im Bau", - "report_type": "Balance Sheet" - }, - { - "name": "Anzahlung Betriebs- u. Gesch.ausstattung", - "report_type": "Balance Sheet" - }, - { - "name": "Betriebs- u. Gesch.ausstattung im Bau", - "report_type": "Balance Sheet" - }, - { - "name": "Wohnbauten im Bau", - "report_type": "Balance Sheet" - }, - { - "name": "Anzahlungen a. Wohnbauten a. fremd. Gr.", - "report_type": "Balance Sheet" - }, - { - "name": "Technische Anlagen und Maschinen im Bau", - "report_type": "Balance Sheet" - }, - { - "name": "Anzahlungen auf technische Anlagen", - "report_type": "Balance Sheet" - }, - { - "name": "Anzahlg. auf Bauten fremd. Grundst\u00fccken", - "report_type": "Balance Sheet" - }, - { - "name": "Gesch\u00e4fts-,Fabrik-u.and. Bauten im Bau", - "report_type": "Balance Sheet" - }, - { - "name": "Anzahlungen a.Grundst\u00fccke ohne Bauten", - "report_type": "Balance Sheet" - }, - { - "name": "Anzahlg. auf Bauten eigen. Grundst\u00fccken", - "report_type": "Balance Sheet" - }, - { - "name": "Gesch\u00e4fts-,Fabrik-u.and. Bauten im Bau", - "report_type": "Balance Sheet" - } - ], - "name": "geleistete Anzahlungen und Anlagen im Bau" - }, - { - "children": [ - { - "name": "Hof- und Wegebefestigungen", - "report_type": "Balance Sheet" - }, - { - "name": "Einrichtung Fabrik- und Gesch\u00e4ftsbauten", - "report_type": "Balance Sheet" - }, - { - "name": "Garagen", - "report_type": "Balance Sheet" - }, - { - "name": "Au\u00dfenanlagen", - "report_type": "Balance Sheet" - }, - { - "name": "Andere Bauten", - "report_type": "Balance Sheet" - }, - { - "name": "Fabrikbauten", - "report_type": "Balance Sheet" - }, - { - "name": "Fabrikbauten", - "report_type": "Balance Sheet" - }, - { - "name": "Garagen", - "report_type": "Balance Sheet" - }, - { - "name": "Au\u00dfenanlagen", - "report_type": "Balance Sheet" - }, - { - "name": "Hof- und Wegebefestigungen", - "report_type": "Balance Sheet" - }, - { - "name": "Einrichtung Fabrik- und Gesch\u00e4ftsbauten", - "report_type": "Balance Sheet" - }, - { - "name": "Andere Bauten", - "report_type": "Balance Sheet" - }, - { - "name": "Bauten auf fremden Grundst\u00fccken", - "report_type": "Balance Sheet" - }, - { - "name": "Gesch\u00e4ftsbauten", - "report_type": "Balance Sheet" - }, - { - "name": "Geb\u00e4udeteil h\u00e4usliches Arbeitszimmer", - "report_type": "Balance Sheet" - }, - { - "name": "Einrichtungen f\u00fcr Wohnbauten", - "report_type": "Balance Sheet" - }, - { - "name": "Wohnbauten", - "report_type": "Balance Sheet" - }, - { - "name": "Garagen", - "report_type": "Balance Sheet" - }, - { - "name": "Hof- und Wegebefestigungen", - "report_type": "Balance Sheet" - }, - { - "name": "Au\u00dfenanlagen", - "report_type": "Balance Sheet" - }, - { - "name": "Grundst\u00fccke,grndst.Rechte und Bauten", - "report_type": "Balance Sheet" - }, - { - "name": "Grundst\u00fccksanteil h\u00e4usl. Arbeitszimmer", - "report_type": "Balance Sheet" - }, - { - "name": "Au\u00dfenanlagen", - "report_type": "Balance Sheet" - }, - { - "name": "Hof- und Wegebefestigungen", - "report_type": "Balance Sheet" - }, - { - "name": "Wohnbauten", - "report_type": "Balance Sheet" - }, - { - "name": "Garagen", - "report_type": "Balance Sheet" - }, - { - "name": "Einrichtungen f\u00fcr Wohnbauten", - "report_type": "Balance Sheet" - }, - { - "name": "Unbebaute Grundst\u00fccke", - "report_type": "Balance Sheet" - }, - { - "name": "Grundst\u00fccke, grundst\u00fccksgl. Rechte", - "report_type": "Balance Sheet" - }, - { - "name": "Grundst\u00fccksgleiche Rechte", - "report_type": "Balance Sheet" - }, - { - "name": "Grundst\u00fccke mit Substanzverzehr", - "report_type": "Balance Sheet" - }, - { - "name": "Grundst\u00fcckswert bebauter Grundst\u00fccke", - "report_type": "Balance Sheet" - }, - { - "name": "Bauten auf eigenen Grundst\u00fccken", - "report_type": "Balance Sheet" - }, - { - "name": "Gesch\u00e4ftsbauten", - "report_type": "Balance Sheet" - } - ], - "name": "Grundst\u00fccke, grundst\u00fccksgleiche Rechte und Bauten einschlie\u00dflich der Bauten auf fremden Grundst\u00fccken" - }, - { - "children": [ - { - "name": "Technische Anlagen und Maschinen", - "report_type": "Balance Sheet" - }, - { - "name": "Maschinen", - "report_type": "Balance Sheet" - }, - { - "name": "Betriebsvorrichtungen", - "report_type": "Balance Sheet" - }, - { - "name": "Transportanlagen und \u00c4hnliches", - "report_type": "Balance Sheet" - }, - { - "name": "Maschinelle Anlagen", - "report_type": "Balance Sheet" - }, - { - "name": "Maschinengebundene Werkzeuge", - "report_type": "Balance Sheet" - } - ], - "name": "technische Anlagen und Maschinen" - }, - { - "children": [ - { - "name": "B\u00fcroeinrichtung", - "report_type": "Balance Sheet" - }, - { - "name": "Ladeneinrichtung", - "report_type": "Balance Sheet" - }, - { - "name": "PKW", - "report_type": "Balance Sheet" - }, - { - "name": "LKW", - "report_type": "Balance Sheet" - }, - { - "name": "Geringwertige Wirtschaftsg\u00fcter", - "report_type": "Balance Sheet" - }, - { - "name": "Geringwertige WG Sammelposten", - "report_type": "Balance Sheet" - }, - { - "name": "Sonstige Betriebs-u.Gesch.ausstattung", - "report_type": "Balance Sheet" - }, - { - "name": "Sonstige Transportmittel", - "report_type": "Balance Sheet" - }, - { - "name": "Werkzeuge", - "report_type": "Balance Sheet" - }, - { - "name": "Einbauten", - "report_type": "Balance Sheet" - }, - { - "name": "Ger\u00fcst- und Schalungsmaterial", - "report_type": "Balance Sheet" - }, - { - "name": "Betriebsausstattung", - "report_type": "Balance Sheet" - }, - { - "name": "Andere Anlagen", - "report_type": "Balance Sheet" - }, - { - "name": "Gesch\u00e4ftsausstattung", - "report_type": "Balance Sheet" - }, - { - "name": "Betriebs- und Gesch\u00e4ftsausstattung", - "report_type": "Balance Sheet" - } - ], - "name": "andere Anlagen, Betriebs- und Gesch\u00e4ftsausstattung" - } - ], - "name": "Sachanlagen" - } - ], - "name": "Anlageverm\u00f6gen" - }, - { - "children": [ - { - "children": [ - { - "name": "Bank 4", - "report_type": "Balance Sheet" - }, - { - "name": "Schecks", - "report_type": "Balance Sheet" - }, - { - "name": "Finanzmittelanlagen kurzfr. Disposition", - "report_type": "Balance Sheet" - }, - { - "name": "LZB-Guthaben", - "report_type": "Balance Sheet" - }, - { - "name": "Bundesbankguthaben", - "report_type": "Balance Sheet" - }, - { - "name": "Nebenkasse 1", - "report_type": "Balance Sheet" - }, - { - "name": "Postbank 2", - "report_type": "Balance Sheet" - }, - { - "name": "Bank 3", - "report_type": "Balance Sheet" - }, - { - "name": "Verbindlichkeiten gg. Kreditinstituten", - "report_type": "Balance Sheet" - }, - { - "name": "Kasse", - "report_type": "Balance Sheet" - }, - { - "name": "Bank 2", - "report_type": "Balance Sheet" - }, - { - "name": "Postbank", - "report_type": "Balance Sheet" - }, - { - "name": "Bank 1", - "report_type": "Balance Sheet" - }, - { - "name": "Postbank 3", - "report_type": "Balance Sheet" - }, - { - "name": "Nebenkasse 2", - "report_type": "Balance Sheet" - }, - { - "name": "Postbank 1", - "report_type": "Balance Sheet" - }, - { - "name": "Bank", - "report_type": "Balance Sheet" - }, - { - "name": "Bank 5", - "report_type": "Balance Sheet" - } - ], - "name": "Kassenbestand, Bundesbankguthaben, Guthaben bei Kreditinstituten und Schecks" - }, - { - "children": [ - { - "children": [ - { - "children": [ - { - "name": "Kautionen (g. 1 J)", - "report_type": "Balance Sheet" - }, - { - "name": "K\u00f6rperschaftsteuerguthaben \u00a737 (g.1 J)", - "report_type": "Balance Sheet" - }, - { - "name": "Forderungen gegen Personal (g. 1Jahr)", - "report_type": "Balance Sheet" - }, - { - "name": "Forderungen gg. Gesellschafter (g.1J)", - "report_type": "Balance Sheet" - }, - { - "name": "Sonstige Verm\u00f6gensgegenst\u00e4nde (g.1 J)", - "report_type": "Balance Sheet" - }, - { - "name": "Forderungen gg. Aufsichtsratsm. (g.1 J)", - "report_type": "Balance Sheet" - }, - { - "name": "Forderungen gg. Gesch\u00e4ftsf.(g.1J)", - "report_type": "Balance Sheet" - }, - { - "name": "Darlehen g. 1 Jahr", - "report_type": "Balance Sheet" - } - ], - "name": "davon mit einer Restlaufzeit von mehr als einem Jahr" - }, - { - "name": "Nachtr\u00e4gl. abz. Vorsteuer \u00a7 15a Abs. 2", - "report_type": "Balance Sheet" - }, - { - "name": "Zur\u00fcckzuzahlende Vorsteuer \u00a715a Abs.2", - "report_type": "Balance Sheet" - }, - { - "name": "Kautionen", - "report_type": "Balance Sheet" - }, - { - "name": "Kautionen (bis 1 J)", - "report_type": "Balance Sheet" - }, - { - "name": "Agenturwarenabrechnung", - "report_type": "Balance Sheet" - }, - { - "name": "K\u00f6rperschaftsteuerguthaben \u00a737 (b.1 J)", - "report_type": "Balance Sheet" - }, - { - "name": "Forderungen gegen Personal (bis 1Jahr)", - "report_type": "Balance Sheet" - }, - { - "name": "Forderg. gg. Personal Lohn- u. Gehalt", - "report_type": "Balance Sheet" - }, - { - "name": "Nachtr\u00e4gl. abz. Vorsteuer, bewegl. WG", - "report_type": "Balance Sheet" - }, - { - "name": "Forderungen gg. Gesch\u00e4ftsf.(b.1J)", - "report_type": "Balance Sheet" - }, - { - "name": "Sonstige Verm\u00f6gensgegenst\u00e4nde", - "report_type": "Balance Sheet" - }, - { - "name": "Sonstige Verm\u00f6gensgegenst\u00e4nde (b.1 J)", - "report_type": "Balance Sheet" - }, - { - "name": "Forderungen gg. Gesellschafter (b.1J)", - "report_type": "Balance Sheet" - }, - { - "name": "Forderungen gg. Aufsichtsratsm. (b.1 J)", - "report_type": "Balance Sheet" - }, - { - "name": "Genossenschaftsanteile z.kfr.Verbleib", - "report_type": "Balance Sheet" - }, - { - "name": "GmbH-Anteile z.kurzfristigen Verbleib", - "report_type": "Balance Sheet" - }, - { - "name": "Anspr\u00fcche a. R\u00fcckdeckungsversicherung", - "report_type": "Balance Sheet" - }, - { - "name": "Verrechnung geleistete Anzahlungen", - "report_type": "Balance Sheet" - }, - { - "name": "Geldtransit", - "report_type": "Balance Sheet" - }, - { - "name": "Aufzuteilende Vorsteuer", - "report_type": "Balance Sheet" - }, - { - "name": "Aufzuteilende Vorsteuer 7%", - "report_type": "Balance Sheet" - }, - { - "name": "Aufzuteilende Vorsteuer aus EG-Erwerb", - "report_type": "Balance Sheet" - }, - { - "name": "Aufzuteil. Vorsteuer aus EG-Erwerb 19%", - "report_type": "Balance Sheet" - }, - { - "name": "Aufzuteilende Vorsteuer 16%", - "report_type": "Balance Sheet" - }, - { - "name": "Aufzuteilende Vorsteuer 19%", - "report_type": "Balance Sheet" - }, - { - "name": "Aufzuteil. Vorsteuer \u00a7\u00a7 13a/13b UStG", - "report_type": "Balance Sheet" - }, - { - "name": "Aufzuteil. Vorsteuer \u00a7\u00a713a/13b USt 16%", - "report_type": "Balance Sheet" - }, - { - "name": "Aufzuteil. Vorsteuer \u00a7\u00a713a/13b USt 19%", - "report_type": "Balance Sheet" - }, - { - "name": "Gewinnermittlung \u00a74/3 nicht ergebnisw.", - "report_type": "Balance Sheet" - }, - { - "name": "Gewinnermittlung \u00a74/3 ergebniswirksam", - "report_type": "Balance Sheet" - }, - { - "name": "Wirtschaftsg\u00fcter Umlaufverm. \u00a7 4/3 EStG", - "report_type": "Balance Sheet" - }, - { - "name": "Abziehbare Vorsteuer aus EG-Erwerb 16%", - "report_type": "Balance Sheet" - }, - { - "name": "Abziehbare Vorsteuer aus EG-Erwerb", - "report_type": "Balance Sheet" - }, - { - "name": "Abziehbare Vorsteuer 7%", - "report_type": "Balance Sheet" - }, - { - "name": "Abziehbare Vorsteuer", - "report_type": "Balance Sheet" - }, - { - "name": "Abziehbare Vorsteuer \u00a7 13b UStG 19%", - "report_type": "Balance Sheet" - }, - { - "name": "Abziehbare Vorsteuer 19%", - "report_type": "Balance Sheet" - }, - { - "name": "Abziehbare Vorsteuer 16%", - "report_type": "Balance Sheet" - }, - { - "name": "Abziehbare Vorsteuer aus EG-Erwerb 19%", - "report_type": "Balance Sheet" - }, - { - "name": "Abziehbare Vorsteuer \u00a7 13b UStG 16%", - "report_type": "Balance Sheet" - }, - { - "name": "Abziehbare Vorsteuer \u00a7 13b UStG", - "report_type": "Balance Sheet" - }, - { - "name": "\u00dcberleitung Kostenstellen", - "report_type": "Balance Sheet" - }, - { - "name": "Vorsteuer im Folgejahr abziehbar", - "report_type": "Balance Sheet" - }, - { - "name": "K\u00f6rperschaftsteuerr\u00fcckforderung", - "report_type": "Balance Sheet" - }, - { - "name": "Forderungen aus Verbrauchsteuern", - "report_type": "Balance Sheet" - }, - { - "name": "USt-Forderungen", - "report_type": "Balance Sheet" - }, - { - "name": "Steuererst.anspruch gegen ander. EG-Land", - "report_type": "Balance Sheet" - }, - { - "name": "Forderg. an FA aus abgef\u00fchrtem Bauabzug", - "report_type": "Balance Sheet" - }, - { - "name": "Steuer\u00fcberzahlungen", - "report_type": "Balance Sheet" - }, - { - "name": "Verrechnung Ist-Versteuerung", - "report_type": "Balance Sheet" - }, - { - "name": "Zur\u00fcckzuzahl. Vorsteuer, unbewegl. WG", - "report_type": "Balance Sheet" - }, - { - "name": "Nachtr\u00e4gl. abz. Vorsteuer, unbewegl. WG", - "report_type": "Balance Sheet" - }, - { - "name": "Darlehen bis 1 Jahr", - "report_type": "Balance Sheet" - }, - { - "name": "Darlehen", - "report_type": "Balance Sheet" - }, - { - "name": "Zur\u00fcckzuzahlende Vorsteuer, bewegl.WG", - "report_type": "Balance Sheet" - }, - { - "name": "Vorsteuer aus Investitionen \u00a7 4/3 EStG", - "report_type": "Balance Sheet" - }, - { - "name": "Gegenkto. Vorsteuer Durchschnittss\u00e4tze", - "report_type": "Balance Sheet" - }, - { - "name": "Gegenkonto Vorsteuer \u00a7 4/3 EStG", - "report_type": "Balance Sheet" - }, - { - "name": "Aufl\u00f6sung Vorsteuer Vorjahr \u00a7 4/3 EStG", - "report_type": "Balance Sheet" - }, - { - "name": "Vorsteuer allgem. Durchschnittss\u00e4tze", - "report_type": "Balance Sheet" - }, - { - "name": "Vorsteuer EG-Erwerb neue Kfz ohne UStID", - "report_type": "Balance Sheet" - }, - { - "name": "Abziehbare Vorsteuer \u00a7 13a UStG", - "report_type": "Balance Sheet" - }, - { - "name": "Einfuhr-Umsatzsteuer", - "report_type": "Balance Sheet" - }, - { - "name": "Durchlaufende Posten", - "report_type": "Balance Sheet" - }, - { - "name": "Fremdgeld", - "report_type": "Balance Sheet" - } - ], - "name": "sonstige Verm\u00f6gensgegenst\u00e4nde" - }, - { - "children": [ - { - "account_type": "Receivable", - "name": "Forderungen aus Lieferungen u.Leistung", - "report_type": "Balance Sheet" - }, - { - "account_type": "Receivable", - "name": "Forderungen aus Lieferungen u.Leistung", - "report_type": "Balance Sheet" - }, - { - "name": "Forderg. aus L+L gg.Gesellschafter b.1 J", - "report_type": "Balance Sheet" - }, - { - "account_type": "Receivable", - "name": "Forderungen aus Lieferungen u.Leistung", - "report_type": "Balance Sheet" - }, - { - "name": "Gegenkonto sonst.VG bei Buchung Debitor", - "report_type": "Balance Sheet" - }, - { - "name": "Gegenkonto bei Aufteilung Debitoren", - "report_type": "Balance Sheet" - }, - { - "account_type": "Receivable", - "name": "Forderungen aus L+L gg. Gesellschafter", - "report_type": "Balance Sheet" - }, - { - "children": [ - { - "name": "Forderg. aus L+L gg.Gesellschafter g.1 J", - "report_type": "Balance Sheet" - }, - { - "name": "Einzelwertberichtigung Forderung(g.1J)", - "report_type": "Balance Sheet" - }, - { - "name": "Pauschalwertberichtigung Forderg./g.1J", - "report_type": "Balance Sheet" - }, - { - "name": "Forderg.a. Lieferungen/Leistungen g.1 J", - "report_type": "Balance Sheet" - }, - { - "name": "Wechsel a. Lieferungen/Leistungen g.1 J", - "report_type": "Balance Sheet" - }, - { - "name": "Zweifelhafte Forderungen (g. 1 Jahr)", - "report_type": "Balance Sheet" - } - ], - "name": "davon mit einer Restlaufzeit von mehr als einem Jahr" - }, - { - "name": "Einzelwertberichtigung Forderung(b.1J)", - "report_type": "Balance Sheet" - }, - { - "name": "Pauschalwertberichtigung Forderg./b.1J", - "report_type": "Balance Sheet" - }, - { - "account_type": "Receivable", - "name": "Forderungen nach \u00a7 11 EStG f\u00fcr \u00a7 4/3", - "report_type": "Balance Sheet" - }, - { - "name": "Forderg.a. Lieferungen/Leistungen b.1 J", - "report_type": "Balance Sheet" - }, - { - "name": "Gegenkto Aufteilung der Forderungen L+L", - "report_type": "Balance Sheet" - }, - { - "name": "Forderungen aus L+L gem\u00e4\u00df \u00a7 24 UStG", - "report_type": "Balance Sheet" - }, - { - "account_type": "Receivable", - "name": "Forderg. aus stfr., n. steuerbaren L+L", - "report_type": "Balance Sheet" - }, - { - "account_type": "Receivable", - "name": "Forderungen aus L+L erm\u00e4\u00dfigt. Steuersatz", - "report_type": "Balance Sheet" - }, - { - "name": "Forderungen aus L+L allgem. Steuersatz", - "report_type": "Balance Sheet" - }, - { - "name": "Wechsel a. Lieferungen/Leistungen bbf.", - "report_type": "Balance Sheet" - }, - { - "name": "Wechsel aus Lieferung und Leistung", - "report_type": "Balance Sheet" - }, - { - "name": "Wechsel a. Lieferungen/Leistungen b.1 J", - "report_type": "Balance Sheet" - }, - { - "name": "Zweifelhafte Forderungen (bis 1 Jahr)", - "report_type": "Balance Sheet" - }, - { - "name": "Zweifelhafte Forderungen", - "report_type": "Balance Sheet" - } - ], - "name": "Forderungen aus Lieferungen und Leistungen" - }, - { - "children": [ - { - "name": "WB Forderg.gg.UN m.Beteiligg.verh. b.1J", - "report_type": "Balance Sheet" - }, - { - "name": "Forderg. L+L gg.UN m.Beteiligg.verh.b1J", - "report_type": "Balance Sheet" - }, - { - "account_type": "Receivable", - "name": "Forderg. L+L gg.UN m. Beteiligungsverh.", - "report_type": "Balance Sheet" - }, - { - "name": "Forderg. gg. UN mit Beteiligg.verh. b.1J", - "report_type": "Balance Sheet" - }, - { - "name": "Forderungen gg. UN m. Beteiligungsverh.", - "report_type": "Balance Sheet" - }, - { - "children": [ - { - "name": "WB Forderg.gg.UN m.Beteiligg.verh. g.1J", - "report_type": "Balance Sheet" - }, - { - "name": "Forderg. L+L gg.UN m.Beteiligg.verh.g1J", - "report_type": "Balance Sheet" - }, - { - "name": "Forderg. gg. UN mit Beteiligg.verh. g.1J", - "report_type": "Balance Sheet" - }, - { - "name": "Besitzwechsel gg.UN m.Beteiligg.verh.g1J", - "report_type": "Balance Sheet" - } - ], - "name": "davon mit einer Restlaufzeit von mehr als einem Jahr" - }, - { - "name": "Besitzwechsel gg.UN m. Beteiligungsverh.", - "report_type": "Balance Sheet" - }, - { - "name": "Besitzwechsel gg.UN m.Beteiligg.verh.b1J", - "report_type": "Balance Sheet" - }, - { - "name": "Besitzwechsel gg.UN m.Beteiligg.verh.bbf", - "report_type": "Balance Sheet" - } - ], - "name": "Forderungen gegen Unternehmen, mit denen ein Beteiligungsverh\u00e4ltnis besteht" - }, - { - "children": [ - { - "name": "Forderungen gg. verbundene UN(b. 1 J)", - "report_type": "Balance Sheet" - }, - { - "name": "Forderungen gegen verbund.Unternehmen", - "report_type": "Balance Sheet" - }, - { - "children": [ - { - "name": "Forderungen gg. verbundene UN(g. 1 J)", - "report_type": "Balance Sheet" - }, - { - "name": "WB Forderungen gg. verbundene UN (g.1J)", - "report_type": "Balance Sheet" - }, - { - "name": "Forderungen aus L+L gg. verbund. UN g.1J", - "report_type": "Balance Sheet" - }, - { - "name": "Besitzwechsel gegen verbundene UN (g.1J)", - "report_type": "Balance Sheet" - } - ], - "name": "davon mit einer Restlaufzeit von mehr als einem Jahr" - }, - { - "name": "WB Forderungen gg. verbundene UN (b.1J)", - "report_type": "Balance Sheet" - }, - { - "account_type": "Receivable", - "name": "Forderungen aus L+L gg. verbundenen UN", - "report_type": "Balance Sheet" - }, - { - "name": "Forderungen aus L+L gg. verbund. UN b.1J", - "report_type": "Balance Sheet" - }, - { - "name": "Besitzwechs.gg.verb.UN, bundesbankf\u00e4hig", - "report_type": "Balance Sheet" - }, - { - "name": "Besitzwechsel gegen verbundene UN (b.1J)", - "report_type": "Balance Sheet" - }, - { - "name": "Besitzwechsel gegen verbund. Unternehmen", - "report_type": "Balance Sheet" - } - ], - "name": "Forderungen gegen verbundene Unternehmen" - } - ], - "name": "Forderungen und sonstige Verm\u00f6gensgegenst\u00e4nde" - }, - { - "children": [ - { - "children": [ - { - "name": "Geleistete Anzahlungen 16% Vorsteuer", - "report_type": "Balance Sheet" - }, - { - "name": "Geleistete Anzahlungen 15% Vorsteuer", - "report_type": "Balance Sheet" - }, - { - "name": "Geleistete Anzahlungen 7% Vorsteuer", - "report_type": "Balance Sheet" - }, - { - "name": "Geleistete Anzahlungen auf Vorr\u00e4te", - "report_type": "Balance Sheet" - }, - { - "name": "Geleistete Anzahlungen 19% Vorsteuer", - "report_type": "Balance Sheet" - } - ], - "name": "geleistete Anzahlungen" - }, - { - "children": [ - { - "name": "Unfertige Erzeugnisse und Leistungen", - "report_type": "Balance Sheet" - }, - { - "name": "Unfertige Leistungen", - "report_type": "Balance Sheet" - }, - { - "name": "Unfertige Erzeugnisse", - "report_type": "Balance Sheet" - } - ], - "name": "unfertige Erzeugnisse, unfertige Leistungen" - }, - { - "children": [ - { - "name": "In Ausf\u00fchrung befindl. Bauauftr\u00e4ge", - "report_type": "Balance Sheet" - } - ], - "name": "in Ausf\u00fchrung befindliche Bauauftr\u00e4ge" - }, - { - "children": [ - { - "name": "In Arbeit befindliche Auftr\u00e4ge", - "report_type": "Balance Sheet" - } - ], - "name": "in Arbeit befindliche Auftr\u00e4ge" - }, - { - "children": [ - { - "name": "Erhaltene Anzahlungen", - "report_type": "Balance Sheet" - } - ], - "name": "erhaltene Anzahlungen auf Bestellungen" - }, - { - "children": [ - { - "name": "Waren", - "report_type": "Balance Sheet" - }, - { - "name": "Fertige Erzeugnisse und Waren", - "report_type": "Balance Sheet" - }, - { - "name": "Fertige Erzeugnisse", - "report_type": "Balance Sheet" - }, - { - "name": "Bestand Waren", - "report_type": "Balance Sheet" - } - ], - "name": "fertige Erzeugnisse und Waren" - }, - { - "children": [ - { - "name": "Bestand Roh-,Hilfs- und Betriebsstoffe", - "report_type": "Balance Sheet" - } - ], - "name": "Roh-, Hilfs- und Betriebsstoffe" - } - ], - "name": "Vorr\u00e4te" - }, - { - "children": [ - { - "children": [ - { - "name": "Eigene Anteile", - "report_type": "Balance Sheet" - } - ], - "name": "eigene Anteile" - }, - { - "children": [ - { - "name": "Sonstige Wertpapiere", - "report_type": "Balance Sheet" - }, - { - "name": "Wertpapieranlagen kurzfr. Disposition", - "report_type": "Balance Sheet" - }, - { - "name": "Wertpap. mit geringen Wertschwankungen", - "report_type": "Balance Sheet" - }, - { - "name": "Finanzwechsel", - "report_type": "Balance Sheet" - } - ], - "name": "sonstige Wertpapiere" - }, - { - "children": [ - { - "name": "Anteile an verbundenen Unternehmen", - "report_type": "Balance Sheet" - }, - { - "name": "Anteile a.herrschender Gesellschaft", - "report_type": "Balance Sheet" - } - ], - "name": "Anteile an verbundenen Unternehmen" - } - ], - "name": "Wertpapiere" - } - ], - "name": "Umlaufverm\u00f6gen" - }, - { - "children": [ - { - "name": "Abgrenzung aktive latente Steuern", - "report_type": "Balance Sheet" - } - ], - "name": "Abgrenzung latenter Steuern" - }, - { - "children": [ - { - "name": "davon eingefordert" - } - ], - "name": "Ausstehende Einlagen" - } - ], - "name": "Aktiva" - }, - { - "children": [ - { - "children": [ - { - "children": [ - { - "name": "Gegenkonto bei Aufteilung Kto 0690-98", - "report_type": "Balance Sheet" - }, - { - "children": [ - { - "name": "TZ-Verbindlichkeit. gg. Kreditinstituten", - "report_type": "Balance Sheet" - }, - { - "name": "TZ-Verbindlichkeit. Kreditinstitut,b.1 J", - "report_type": "Balance Sheet" - }, - { - "name": "Verbindlichkeiten Kreditinstitut(b.1J)", - "report_type": "Balance Sheet" - }, - { - "name": "Verbindlichkeiten gg. Kreditinstituten", - "report_type": "Balance Sheet" - } - ], - "name": "davon mit einer Restlaufzeit bis zu einem Jahr" - }, - { - "name": "TZ-Verbindlichkeit. Kreditinstitut,g.5 J", - "report_type": "Balance Sheet" - }, - { - "name": "TZ-Verbindlichkeit. Kreditinstitut,1-5 J", - "report_type": "Balance Sheet" - }, - { - "name": "Verbindlichkeiten Kreditinstitut(1-5J)", - "report_type": "Balance Sheet" - }, - { - "name": "Verbindlichkeiten Kreditinstitut(g.5J)", - "report_type": "Balance Sheet" - } - ], - "name": "Verbindlichkeiten gegen\u00fcber Kreditinstituten" - }, - { - "children": [ - { - "name": "Verbindl.aus L+L gg.UN m. Bet.verh. g.5J", - "report_type": "Balance Sheet" - }, - { - "name": "Verbindl.aus L+L gg.UN m. Bet.verh. 1-5J", - "report_type": "Balance Sheet" - }, - { - "children": [ - { - "name": "Verbindl.aus L+L gg.UN m. Bet.verh. b.1J", - "report_type": "Balance Sheet" - }, - { - "name": "Verbindl. gg.UN mit Beteiligungsverh.", - "report_type": "Balance Sheet" - }, - { - "name": "Verbindl. gg.UN mit Beteiligg.verh. b.1J", - "report_type": "Balance Sheet" - } - ], - "name": "davon mit einer Restlaufzeit bis zu einem Jahr" - }, - { - "name": "Verbindl. gg.UN mit Beteiligg.verh. 1-5J", - "report_type": "Balance Sheet" - }, - { - "name": "Verbindl. gg.UN mit Beteiligg.verh. g.5J", - "report_type": "Balance Sheet" - } - ], - "name": "Verbindlichkeiten gegen\u00fcber Unternehmen, mit denen ein Beteiligungsverh\u00e4ltnis besteht" - }, - { - "children": [ - { - "name": "Partiarische Darlehen(g. 5 Jahre)", - "report_type": "Balance Sheet" - }, - { - "name": "Partiarische Darlehen(1-5 Jahre)", - "report_type": "Balance Sheet" - }, - { - "name": "Verbindlichkeit.gg. Gesellschaftern g.5J", - "report_type": "Balance Sheet" - }, - { - "name": "Verbindlichkeit.gg. Gesellschaftern 1-5J", - "report_type": "Balance Sheet" - }, - { - "name": "Darlehen atyp. stiller Gesellsch.(g.5J)", - "report_type": "Balance Sheet" - }, - { - "name": "Darlehen atyp. stiller Gesellsch.(1-5J)", - "report_type": "Balance Sheet" - }, - { - "name": "Darlehen typ. stiller Gesellsch.(1-5J)", - "report_type": "Balance Sheet" - }, - { - "name": "Darlehen typ. stiller Gesellsch.(g.5J)", - "report_type": "Balance Sheet" - }, - { - "children": [ - { - "name": "Verbindl. soziale Sicherheit \u00a74/3 EStG", - "report_type": "Balance Sheet" - }, - { - "name": "Verbindlichk. soziale Sicherheit(1-5J)", - "report_type": "Balance Sheet" - }, - { - "name": "Verbindlichk. soziale Sicherheit(g.5J)", - "report_type": "Balance Sheet" - }, - { - "name": "Verbindlichkeiten soziale Sicherheit", - "report_type": "Balance Sheet" - }, - { - "name": "Verbindlichk. soziale Sicherheit(b.1J)", - "report_type": "Balance Sheet" - }, - { - "name": "Verbindlichk. Verm\u00f6gensbildung(g.5J)", - "report_type": "Balance Sheet" - }, - { - "name": "Verbindlichk. Verm\u00f6gensbildung(1-5J)", - "report_type": "Balance Sheet" - }, - { - "name": "Verbindlichkeiten a. Verm\u00f6gensbildung", - "report_type": "Balance Sheet" - }, - { - "name": "Voraus.Beitrag ggb. Sozialversich.tr\u00e4ger", - "report_type": "Balance Sheet" - }, - { - "name": "Verbindlichk. Verm\u00f6gensbildung(b.1J)", - "report_type": "Balance Sheet" - } - ], - "name": "davon im Rahmen der sozialen Sicherheit" - }, - { - "children": [ - { - "name": "Umsatzsteuer fr\u00fchere Jahre", - "report_type": "Balance Sheet" - }, - { - "name": "Umsatzsteuer Vorjahr", - "report_type": "Balance Sheet" - }, - { - "name": "USt EG-Erwerb Neufahrzeuge ohne UStID", - "report_type": "Balance Sheet" - }, - { - "name": "Verbindlichk. a.Einbehaltung (KapESt)", - "report_type": "Balance Sheet" - }, - { - "name": "Verbindlichkeiten f\u00fcr Verbrauchsteuern", - "report_type": "Balance Sheet" - }, - { - "name": "Verbindlichk. Lohn- und Kirchensteuer", - "report_type": "Balance Sheet" - }, - { - "name": "Verbindl. an FA abzuf\u00fchrender Bauabzug", - "report_type": "Balance Sheet" - }, - { - "name": "Steuerzahlungen an andere EG-L\u00e4nder", - "report_type": "Balance Sheet" - }, - { - "name": "USt im anderen EG-Land s.Leist./Werkl.", - "report_type": "Balance Sheet" - }, - { - "name": "Umsatzsteuer nach \u00a7 13a UStG", - "report_type": "Balance Sheet" - }, - { - "name": "USt im anderen EG-Land stpfl.Lieferung", - "report_type": "Balance Sheet" - }, - { - "name": "USt aus EG-Erwerb ohne Vorsteuerabzug", - "report_type": "Balance Sheet" - }, - { - "name": "Umsatzsteuer EG-Lieferungen 19%", - "report_type": "Balance Sheet" - }, - { - "name": "Umsatzsteuer 16%", - "report_type": "Balance Sheet" - }, - { - "name": "Umsatzsteuer aus EG-Erwerb 19%", - "report_type": "Balance Sheet" - }, - { - "name": "Umsatzsteuer EG-Lieferungen", - "report_type": "Balance Sheet" - }, - { - "name": "Umsatzsteuer 19%", - "report_type": "Balance Sheet" - }, - { - "name": "Umsatzsteuer 7%", - "report_type": "Balance Sheet" - }, - { - "name": "Umsatzsteuer", - "report_type": "Balance Sheet" - }, - { - "name": "Umsatzsteuer aus EG-Erwerb 16%", - "report_type": "Balance Sheet" - }, - { - "name": "Umsatzsteuer aus EG-Erwerb", - "report_type": "Balance Sheet" - }, - { - "name": "Verbindl. Steuern und Abgaben (b. 1 J)", - "report_type": "Balance Sheet" - }, - { - "name": "Verbindl. Steuern und Abgaben", - "report_type": "Balance Sheet" - }, - { - "name": "Verbindl. Steuern und Abgaben (g. 5 J)", - "report_type": "Balance Sheet" - }, - { - "name": "Verbindl. Steuern und Abgaben (1-5 J)", - "report_type": "Balance Sheet" - }, - { - "name": "Umsatzsteuervorauszahlungen", - "report_type": "Balance Sheet" - }, - { - "name": "Umsatzsteuervorauszahlungen 1/11", - "report_type": "Balance Sheet" - }, - { - "name": "Nachsteuer", - "report_type": "Balance Sheet" - }, - { - "name": "Unrichtig oder unberechtigt ausgew. USt", - "report_type": "Balance Sheet" - }, - { - "name": "Umsatzsteuer nach \u00a7 13b UStG", - "report_type": "Balance Sheet" - }, - { - "name": "Umsatzsteuer nach \u00a7 13b UStG 16%", - "report_type": "Balance Sheet" - }, - { - "name": "Umsatzsteuer nach \u00a7 13b UStG 19%", - "report_type": "Balance Sheet" - }, - { - "name": "Aufgeschobene Einfuhr-Umsatzsteuer", - "report_type": "Balance Sheet" - }, - { - "name": "Umsatzsteuer laufendes Jahr", - "report_type": "Balance Sheet" - } - ], - "name": "davon aus Steuern" - }, - { - "children": [ - { - "name": "Partiarische Darlehen(bis 1 Jahr)", - "report_type": "Balance Sheet" - }, - { - "name": "Partiarische Darlehen", - "report_type": "Balance Sheet" - }, - { - "name": "Sonstige Verrechnung", - "report_type": "Balance Sheet" - }, - { - "name": "Verb.gg.Gesellschaftern off.Aussch\u00fcttg.", - "report_type": "Balance Sheet" - }, - { - "name": "Darlehen atyp. stiller Gesellschafter", - "report_type": "Balance Sheet" - }, - { - "name": "Verbindlichkeiten aus Lohn und Gehalt", - "report_type": "Balance Sheet" - }, - { - "name": "Verbindlichk. Einbehaltung Arbeitnehmer", - "report_type": "Balance Sheet" - }, - { - "name": "Darlehen typ. stiller Gesellsch.(b.1J)", - "report_type": "Balance Sheet" - }, - { - "name": "Darlehen typ. stiller Gesellschafter", - "report_type": "Balance Sheet" - }, - { - "name": "Lohn/Gehaltsverrechnung \u00a711 f. 4/3 EStG", - "report_type": "Balance Sheet" - }, - { - "name": "Lohn- und Gehaltsverrechnungen", - "report_type": "Balance Sheet" - }, - { - "name": "Darlehen atyp. stiller Gesellsch.(b.1J)", - "report_type": "Balance Sheet" - }, - { - "name": "Verbindlichkeit.gg. Gesellschaftern", - "report_type": "Balance Sheet" - }, - { - "name": "Verbindlichkeit.gg. Gesellschaftern b.1J", - "report_type": "Balance Sheet" - }, - { - "name": "Gewinnverf\u00fcgung stille Gesellschaft.", - "report_type": "Balance Sheet" - }, - { - "name": "Sonstige Verbindlichkeiten", - "report_type": "Balance Sheet" - }, - { - "name": "Sonstige Verbindlichkeiten (bis 1 J)", - "report_type": "Balance Sheet" - }, - { - "name": "Darlehen", - "report_type": "Balance Sheet" - }, - { - "name": "Darlehen bis 1 Jahr", - "report_type": "Balance Sheet" - }, - { - "name": "Agenturwarenabrechnung", - "report_type": "Balance Sheet" - }, - { - "name": "Kreditkartenabrechnung", - "report_type": "Balance Sheet" - }, - { - "name": "Erhaltene Kautionen (bis 1 Jahr)", - "report_type": "Balance Sheet" - }, - { - "name": "Erhaltene Kautionen", - "report_type": "Balance Sheet" - }, - { - "name": "Verrechnung erhaltene Anzahlungen", - "report_type": "Balance Sheet" - } - ], - "name": "davon mit einer Restlaufzeit bis zu einem Jahr" - }, - { - "name": "Darlehen g. 5 Jahre", - "report_type": "Balance Sheet" - }, - { - "name": "Sonstige Verbindlichkeiten (1-5 J)", - "report_type": "Balance Sheet" - }, - { - "name": "Sonstige Verbindlichkeiten (g. 5 J)", - "report_type": "Balance Sheet" - }, - { - "name": "Sonst. Verbindlichkeiten nach \u00a711 EStG", - "report_type": "Balance Sheet" - }, - { - "name": "Darlehen 1-5 Jahre", - "report_type": "Balance Sheet" - }, - { - "name": "Erhaltene Kautionen (gr\u00f6\u00dfer 5 Jahre)", - "report_type": "Balance Sheet" - }, - { - "name": "Erhaltene Kautionen (1-5 Jahre)", - "report_type": "Balance Sheet" - }, - { - "name": "Gegenkonto bei Aufteilung Kto 0790-98", - "report_type": "Balance Sheet" - } - ], - "name": "sonstige Verbindlichkeiten" - }, - { - "children": [ - { - "children": [ - { - "name": "Schuldwechsel (bis 1 Jahr)", - "report_type": "Balance Sheet" - }, - { - "name": "Schuldwechsel", - "report_type": "Balance Sheet" - } - ], - "name": "davon mit einer Restlaufzeit bis zu einem Jahr" - }, - { - "name": "Schuldwechsel (gr\u00f6\u00dfer 5 Jahre)", - "report_type": "Balance Sheet" - }, - { - "name": "Schuldwechsel (1-5 Jahre)", - "report_type": "Balance Sheet" - } - ], - "name": "Verbindlichkeiten aus der Annahme gezogener Wechsel und der Ausstellung eigener Wechsel" - }, - { - "children": [ - { - "name": "Verbindl.aus L+L gg.verbundenen UN g.5 J", - "report_type": "Balance Sheet" - }, - { - "name": "Verbindl.aus L+L gg.verbundenen UN 1-5 J", - "report_type": "Balance Sheet" - }, - { - "name": "Verbindlichkeit. gg.verbundene UN(g.5 J)", - "report_type": "Balance Sheet" - }, - { - "name": "Verbindlichkeit. gg.verbundene UN(1-5 J)", - "report_type": "Balance Sheet" - }, - { - "children": [ - { - "name": "Verbindl.aus L+L gg.verbundenen UN b. 1J", - "report_type": "Balance Sheet" - }, - { - "name": "Verbindlichkeit. gg.verbundene UN(b.1 J)", - "report_type": "Balance Sheet" - }, - { - "name": "Verbindlichk.gegen\u00fcber verbundenen UN", - "report_type": "Balance Sheet" - } - ], - "name": "davon mit einer Restlaufzeit bis zu einem Jahr" - } - ], - "name": "Verbindlichkeiten gegen\u00fcber verbundenen Unternehmen" - }, - { - "children": [ - { - "name": "Anleihen, nicht konvertibel (1-5 Jahre)", - "report_type": "Balance Sheet" - }, - { - "children": [ - { - "name": "Anleihen konvertibel(gr\u00f6\u00dfer 5 Jahre)", - "report_type": "Balance Sheet" - }, - { - "name": "Anleihen konvertibel(1-5 Jahre)", - "report_type": "Balance Sheet" - }, - { - "name": "Anleihen konvertibel", - "report_type": "Balance Sheet" - }, - { - "name": "Anleihen konvertibel(bis 1 Jahr)", - "report_type": "Balance Sheet" - } - ], - "name": "davon konvertibel" - }, - { - "children": [ - { - "name": "Anleihen, nicht konvertibel", - "report_type": "Balance Sheet" - }, - { - "name": "Anleihen, nicht konvertibel (b. 1 Jahr)", - "report_type": "Balance Sheet" - } - ], - "name": "davon mit einer Restlaufzeit bis zu einem Jahr" - }, - { - "name": "Anleihen, nicht konvertibel (g.5 Jahre)", - "report_type": "Balance Sheet" - } - ], - "name": "Anleihen" - }, - { - "children": [ - { - "name": "Verbindl. aus L+L gg. Gesellsch. 1-5 J", - "report_type": "Balance Sheet" - }, - { - "name": "Verbindl. aus L+L gg. Gesellsch. g. 5J", - "report_type": "Balance Sheet" - }, - { - "name": "Verbindl.a.Lieferungen/Leistungen g.5 J", - "report_type": "Balance Sheet" - }, - { - "name": "Verbindl.a.Lieferungen/Leistungen 1-5 J", - "report_type": "Balance Sheet" - }, - { - "children": [ - { - "account_type": "Payable", - "name": "Verbindl. aus L+L gg. Gesellschaftern", - "report_type": "Balance Sheet" - }, - { - "name": "Verbindl. aus L+L gg. Gesellsch. b. 1J", - "report_type": "Balance Sheet" - }, - { - "name": "Gegenkonto bei Aufteilung Kreditoren", - "report_type": "Balance Sheet" - }, - { - "account_type": "Payable", - "name": "Verbindl.aus L+L gg.UN m.Beteiligg.verh.", - "report_type": "Balance Sheet" - }, - { - "account_type": "Payable", - "name": "Verbindl. aus L+L gg. verbundenen UN", - "report_type": "Balance Sheet" - }, - { - "name": "Verbindl.a.Lieferungen/Leistungen b.1 J", - "report_type": "Balance Sheet" - }, - { - "name": "Verbindlichk. Investitionen \u00a7 4/3 EStG", - "report_type": "Balance Sheet" - }, - { - "account_type": "Payable", - "name": "Verbindl. aus Lieferungen u. Leistungen", - "report_type": "Balance Sheet" - }, - { - "account_type": "Payable", - "name": "Verbindl. aus Lieferungen u. Leistungen", - "report_type": "Balance Sheet" - }, - { - "account_type": "Payable", - "name": "Verbindl. aus Lieferungen u. Leistungen", - "report_type": "Balance Sheet" - }, - { - "account_type": "Payable", - "name": "Verbindl. aus L+L allgem. Steuersatz", - "report_type": "Balance Sheet" - }, - { - "account_type": "Payable", - "name": "Verbindl. aus L+L ohne Vorsteuerabzug", - "report_type": "Balance Sheet" - }, - { - "name": "Gegenkto Aufteilung Verbindlichk. L+L", - "report_type": "Balance Sheet" - }, - { - "account_type": "Payable", - "name": "Verbindl. aus L+L erm\u00e4\u00dfigt. Steuersatz", - "report_type": "Balance Sheet" - } - ], - "name": "davon mit einer Restlaufzeit bis zu einem Jahr" - } - ], - "name": "Verbindlichkeiten aus Lieferungen und Leistungen" - }, - { - "children": [ - { - "name": "Erhaltene Anzahlungen (1-5 Jahre)", - "report_type": "Balance Sheet" - }, - { - "name": "Erhaltene Anzahlungen (g. 5 Jahre)", - "report_type": "Balance Sheet" - }, - { - "children": [ - { - "name": "Erhaltene Anzahlungen (bis 1 Jahr)", - "report_type": "Balance Sheet" - }, - { - "name": "Erhaltene Anzahlungen 19% USt", - "report_type": "Balance Sheet" - }, - { - "name": "Erhaltene Anzahlungen 7% USt", - "report_type": "Balance Sheet" - }, - { - "name": "Erhaltene Anzahlungen", - "report_type": "Balance Sheet" - }, - { - "name": "Erhaltene Anzahlungen 16% USt", - "report_type": "Balance Sheet" - }, - { - "name": "Erhaltene Anzahlungen 15% USt", - "report_type": "Balance Sheet" - } - ], - "name": "davon mit einer Restlaufzeit bis zu einem Jahr" - } - ], - "name": "erhaltene Anzahlungen auf Bestellungen" - } - ], - "name": "Verbindlichkeiten" - }, - { - "children": [ - { - "children": [ - { - "name": "Gesellschafter-Darlehen (FK)", - "report_type": "Balance Sheet" - }, - { - "name": "Verlustausgleich (EK)", - "report_type": "Balance Sheet" - }, - { - "name": "Kommandit-Kapital (EK)", - "report_type": "Balance Sheet" - }, - { - "name": "Variables Kapital (EK)", - "report_type": "Balance Sheet" - }, - { - "name": "Festkapital (EK)", - "report_type": "Balance Sheet" - }, - { - "name": "Gesellschafter-Darlehen (FK)", - "report_type": "Balance Sheet" - } - ], - "name": "Anfangskapital" - }, - { - "name": "Einlagen" - }, - { - "name": "Jahres\u00fcberschuss Jahresfehlbetrag" - }, - { - "children": [ - { - "name": "Privateinlagen", - "report_type": "Balance Sheet" - }, - { - "name": "Unentgeltliche Wertabgaben", - "report_type": "Balance Sheet" - }, - { - "name": "Unentgeltliche Wertabgaben TH", - "report_type": "Balance Sheet" - }, - { - "name": "Privateinlagen TH", - "report_type": "Balance Sheet" - }, - { - "name": "Au\u00dfergew\u00f6hnliche Belastungen", - "report_type": "Balance Sheet" - }, - { - "name": "Grundst\u00fccksaufwand TH", - "report_type": "Balance Sheet" - }, - { - "name": "Grundst\u00fccksertrag TH", - "report_type": "Balance Sheet" - }, - { - "name": "Privatentnahmen allgemein", - "report_type": "Balance Sheet" - }, - { - "name": "Zuwendungen, Spenden TH", - "report_type": "Balance Sheet" - }, - { - "name": "Sonderausgaben unbeschr\u00e4nkt abzugsf\u00e4hig", - "report_type": "Balance Sheet" - }, - { - "name": "Au\u00dfergew\u00f6hnliche Belastungen TH", - "report_type": "Balance Sheet" - }, - { - "name": "Sonderausgaben beschr\u00e4nkt abzugsf\u00e4hig", - "report_type": "Balance Sheet" - }, - { - "name": "Privatsteuern", - "report_type": "Balance Sheet" - }, - { - "name": "Sonderausgaben beschr\u00e4nkt abzugsf. TH", - "report_type": "Balance Sheet" - }, - { - "name": "Sonderausgaben unbeschr\u00e4nkt abzugsf. TH", - "report_type": "Balance Sheet" - }, - { - "name": "Zuwendungen, Spenden", - "report_type": "Balance Sheet" - }, - { - "name": "Privatentnahmen allgemein TH", - "report_type": "Balance Sheet" - }, - { - "name": "Grundst\u00fccksertrag", - "report_type": "Balance Sheet" - }, - { - "name": "Grundst\u00fccksertrag", - "report_type": "Balance Sheet" - }, - { - "name": "Privatsteuern TH", - "report_type": "Balance Sheet" - }, - { - "name": "Grundst\u00fccksaufwand", - "report_type": "Balance Sheet" - }, - { - "name": "Grundst\u00fccksaufwand", - "report_type": "Balance Sheet" - } - ], - "name": "Entnahmen" - } - ], - "name": "Kapital" - }, - { - "name": "Einlagen stiller Gesellschafter" - }, - { - "children": [ - { - "name": "SoPo mit R\u00fccklageanteil, stfr. R\u00fccklage", - "report_type": "Balance Sheet" - }, - { - "name": "SoPo mit R\u00fccklageanteil \u00a7 6b EStG", - "report_type": "Balance Sheet" - }, - { - "name": "SoPo mit R\u00fccklageanteil \u00a752 Abs.16 EStG", - "report_type": "Balance Sheet" - }, - { - "name": "SoPo mit R\u00fccklageanteil, Sonder-AfA", - "report_type": "Balance Sheet" - }, - { - "name": "SoPo mit R\u00fccklageanteil EStR R 6.6", - "report_type": "Balance Sheet" - }, - { - "name": "SoPo mit R\u00fccklageanteil \u00a7 7g Abs.2 n.F.", - "report_type": "Balance Sheet" - }, - { - "name": "SoPo mit R\u00fccklageanteil Sonder-AfA \u00a7 7g", - "report_type": "Balance Sheet" - }, - { - "name": "SoPo mit R\u00fccklageanteil \u00a7 7g /3, 7 a.F.", - "report_type": "Balance Sheet" - } - ], - "name": "Sonderposten mit R\u00fccklageanteil" - }, - { - "children": [ - { - "name": "Sonderposten f\u00fcr Zusch\u00fcsse u. Zulagen", - "report_type": "Balance Sheet" - } - ], - "name": "Sonderposten f\u00fcr Zusch\u00fcsse und Zulagen" - }, - { - "name": "Sonderposten aus der W\u00e4hrungsumstellung auf den Euro" - }, - { - "children": [ - { - "name": "Verbindlichkeiten aus der Begebung und \u00dcbertragung von Wechseln, aus B\u00fcrgschaften, Wechsel- und Scheckb\u00fcrgschaften und aus Gew\u00e4hrleistungsvertr\u00e4gen sowie Haftung aus Bestellung von Sicherheiten f\u00fcr fremde Verbindlichkeiten" - }, - { - "name": "Passive Rechnungsabgrenzung", - "report_type": "Balance Sheet" - } - ], - "name": "Rechnungsabgrenzungsposten" - }, - { - "children": [ - { - "children": [ - { - "name": "Pensions-und \u00e4hnliche R\u00fcckstellungen", - "report_type": "Balance Sheet" - } - ], - "name": "R\u00fcckstellungen f\u00fcr Pensionen und \u00e4hnliche Verpflichtungen" - }, - { - "children": [ - { - "name": "Aufwandsr\u00fcckstellungen \u00a7 249 II HGB", - "report_type": "Balance Sheet" - }, - { - "name": "R\u00fcckstellungen f\u00fcr Umweltschutz", - "report_type": "Balance Sheet" - }, - { - "name": "Sonstige R\u00fcckstellungen", - "report_type": "Balance Sheet" - }, - { - "name": "R\u00fcckstellungen Instandhaltung bis 3 Mon.", - "report_type": "Balance Sheet" - }, - { - "name": "R\u00fcckstellungen Instandhaltung 4-12 Mon.", - "report_type": "Balance Sheet" - }, - { - "name": "R\u00fcckstellungen Abraum-/Abfallbeseit.", - "report_type": "Balance Sheet" - }, - { - "name": "R\u00fcckstellungen f. Gew\u00e4hrleistungen", - "report_type": "Balance Sheet" - }, - { - "name": "R\u00fcckstellungen f. drohende Verluste", - "report_type": "Balance Sheet" - }, - { - "name": "R\u00fcckstellungen f\u00fcr Abschluss u. Pr\u00fcfung", - "report_type": "Balance Sheet" - }, - { - "name": "R\u00fcckstellungen f\u00fcr Aufbewahrungspflicht", - "report_type": "Balance Sheet" - }, - { - "name": "R\u00fcckstellungen f\u00fcr Personalkosten", - "report_type": "Balance Sheet" - } - ], - "name": "sonstige R\u00fcckstellungen" - }, - { - "children": [ - { - "name": "Umsatzsteuer nicht f\u00e4llig 19%", - "report_type": "Balance Sheet" - }, - { - "name": "USt nicht f\u00e4llig, EG-Lieferungen", - "report_type": "Balance Sheet" - }, - { - "name": "USt nicht f\u00e4llig, EG-Lieferungen 16%", - "report_type": "Balance Sheet" - }, - { - "name": "Umsatzsteuer nicht f\u00e4llig", - "report_type": "Balance Sheet" - }, - { - "name": "Umsatzsteuer nicht f\u00e4llig 7%", - "report_type": "Balance Sheet" - }, - { - "name": "USt nicht f\u00e4llig, EG-Lieferungen 19%", - "report_type": "Balance Sheet" - }, - { - "name": "Umsatzsteuer nicht f\u00e4llig 16%", - "report_type": "Balance Sheet" - }, - { - "name": "R\u00fcckstellungen f\u00fcr latente Steuern", - "report_type": "Balance Sheet" - }, - { - "name": "K\u00f6rperschaftsteuerr\u00fcckstellung", - "report_type": "Balance Sheet" - }, - { - "name": "Gewerbesteuerr\u00fcckstellung \u00a7 4 Abs. 5b", - "report_type": "Balance Sheet" - }, - { - "name": "Gewerbesteuerr\u00fcckstellung", - "report_type": "Balance Sheet" - }, - { - "name": "Steuerr\u00fcckstellungen", - "report_type": "Balance Sheet" - } - ], - "name": "Steuerr\u00fcckstellungen" - } - ], - "name": "R\u00fcckstellungen" - } - ], - "name": "Passiva" - } - ], - "name": "Bilanzkonten" - }, - { - "children": [ - { - "children": [ - { - "name": "Kontenkl. unbesetzt" - }, - { - "children": [ - { - "children": [ - { - "name": "Zinsaufwendungen \u00a7\u00a7 233a bis 237 AO", - "report_type": "Profit and Loss" - }, - { - "name": "Zins\u00e4hnliche Aufwendungen an verb.UN", - "report_type": "Profit and Loss" - }, - { - "name": "Zins\u00e4hnliche Aufwendungen", - "report_type": "Profit and Loss" - }, - { - "name": "Zinsaufwendungen f.kfr.Verbindlichkeit.", - "report_type": "Profit and Loss" - }, - { - "name": "Nicht abzugsf. Schuldzinsen \u00a7 4/4a", - "report_type": "Profit and Loss" - }, - { - "name": "Zinsen und \u00e4hnliche Aufw. z.T. nicht abz.", - "report_type": "Profit and Loss" - }, - { - "name": "Zinsen, Aufwendg. verb. UN z.T. n.abz.", - "report_type": "Profit and Loss" - }, - { - "name": "Zinsen auf Kontokorrentkonten", - "report_type": "Profit and Loss" - }, - { - "name": "Zinsaufwend. f.kfr. Verb.an verbund. UN", - "report_type": "Profit and Loss" - }, - { - "name": "Nicht abzugsf\u00e4h.and.Nebenleist.z.Steuern", - "report_type": "Profit and Loss" - }, - { - "name": "Zinsaufwendungen an verb.Unternehmen", - "report_type": "Profit and Loss" - }, - { - "name": "Abzugsf\u00e4h. and. Nebenleist. zu Steuern", - "report_type": "Profit and Loss" - }, - { - "name": "Zinsen und \u00e4hnliche Aufwendungen", - "report_type": "Profit and Loss" - }, - { - "name": "Zinsaufw. \u00a7 233a AO betriebliche Steuern", - "report_type": "Profit and Loss" - }, - { - "name": "Abzinsung KSt-Erh\u00f6hungsbetrag \u00a7 38", - "report_type": "Profit and Loss" - }, - { - "name": "Zinsaufw. \u00a7 233a AO,\u00a7 4 Abs. 5b EStG", - "report_type": "Profit and Loss" - }, - { - "name": "Diskontaufwendungen an verbundene UN", - "report_type": "Profit and Loss" - }, - { - "name": "Diskontaufwendungen", - "report_type": "Profit and Loss" - }, - { - "name": "Zinsaufw. f\u00fcr lfr. Verbindlichk.verb.UN", - "report_type": "Profit and Loss" - }, - { - "name": "Zinsen an Mitunternehmer \u00a7 15 EStG", - "report_type": "Profit and Loss" - }, - { - "name": "Zinsaufwendungen f.lfr.Verbindlichkeit.", - "report_type": "Profit and Loss" - }, - { - "name": "Zinsen f\u00fcr Geb\u00e4ude im Betriebsverm\u00f6gen", - "report_type": "Profit and Loss" - }, - { - "name": "Renten und dauernde Lasten", - "report_type": "Profit and Loss" - }, - { - "name": "Zinsen zur Finanzierung Anlageverm\u00f6gen", - "report_type": "Profit and Loss" - } - ], - "name": "Zinsaufwand" - }, - { - "children": [ - { - "name": "Abg\u00e4nge Finanzanlagen Restbuchwert (Verlust)", - "report_type": "Profit and Loss" - }, - { - "name": "Abgang Finanzanlagen z.T. n.abz., RBW (Verlust)", - "report_type": "Profit and Loss" - }, - { - "name": "Abg\u00e4nge Sachanlagen Restbuchwert", - "report_type": "Profit and Loss" - }, - { - "name": "Abg\u00e4nge immat. Verm\u00f6gensgegenst. RBW (Verlust)", - "report_type": "Profit and Loss" - }, - { - "name": "Sonstige Aufwendungen", - "report_type": "Profit and Loss" - }, - { - "name": "Sonst.Aufwendungen, betriebsfr.u.regelm.", - "report_type": "Profit and Loss" - }, - { - "name": "Sonstige Aufwendungen unregelm\u00e4\u00dfig", - "report_type": "Profit and Loss" - }, - { - "name": "Einstellung in die EWB zu Forderungen", - "report_type": "Profit and Loss" - }, - { - "name": "Einstellung in die PWB zu Forderungen", - "report_type": "Profit and Loss" - }, - { - "name": "Zuwendg. an Stiftg. wiss./mildt./kultur.", - "report_type": "Profit and Loss" - }, - { - "name": "Nicht abziehbare Vorsteuer", - "report_type": "Profit and Loss" - }, - { - "name": "Nicht abziehbare Vorsteuer 7%", - "report_type": "Profit and Loss" - }, - { - "name": "Nicht abziehbare Vorsteuer 19%", - "report_type": "Profit and Loss" - }, - { - "name": "Zuwendg. an Stiftg. kirchl./rel./gemein.", - "report_type": "Profit and Loss" - }, - { - "name": "Zuwendg. an Stiftg. gem. \u00a7 52/2/4 AO", - "report_type": "Profit and Loss" - }, - { - "name": "Zuwendg.Spenden wissensch./kult. Zweck", - "report_type": "Profit and Loss" - }, - { - "name": "Zuwendungen,Spenden steuerl. n. abziehb.", - "report_type": "Profit and Loss" - }, - { - "name": "Zuwendungen,Spenden kirchl./rel./gemein.", - "report_type": "Profit and Loss" - }, - { - "name": "Zuwendungen,Spenden mildt\u00e4tige Zwecke", - "report_type": "Profit and Loss" - }, - { - "name": "Nicht abziehbare AR-Verg\u00fctungen", - "report_type": "Profit and Loss" - }, - { - "name": "Zuwendungen,Spenden an politische Partei", - "report_type": "Profit and Loss" - }, - { - "name": "Zuwendg. an Stiftg. gem. \u00a7 52/2/1-3 AO", - "report_type": "Profit and Loss" - }, - { - "name": "Abziehbare Aufsichtsratsverg\u00fctung", - "report_type": "Profit and Loss" - }, - { - "name": "Periodenfremde Aufwendungen", - "report_type": "Profit and Loss" - }, - { - "name": "Abgef. Gewinne / Gewinn-/Teilgewinnabf.", - "report_type": "Profit and Loss" - }, - { - "name": "Grundst\u00fccksaufwendungen, neutral", - "report_type": "Profit and Loss" - }, - { - "name": "Au\u00dferordentliche Aufwendungen", - "report_type": "Profit and Loss" - }, - { - "name": "Ao. Aufwendungen finanzwirksam", - "report_type": "Profit and Loss" - }, - { - "name": "Ao. Aufwendungen nicht finanzwirksam", - "report_type": "Profit and Loss" - }, - { - "name": "Aufwend. Zuschreibung R\u00fcckstellungen", - "report_type": "Profit and Loss" - }, - { - "name": "Aufwend. Zuschreibung Verbindlichk.", - "report_type": "Profit and Loss" - }, - { - "name": "Einstellungen SoPo mit R\u00fccklage-Anteil", - "report_type": "Profit and Loss" - }, - { - "name": "Einstellungen SoPo \u00a7 7g Abs.2 EStG n.F.", - "report_type": "Profit and Loss" - }, - { - "name": "Einstellungen SoPo mit R\u00fccklage-Anteil", - "report_type": "Profit and Loss" - }, - { - "name": "Betriebsfremde Aufwendungen", - "report_type": "Profit and Loss" - }, - { - "name": "Abgang WG des UV \u00a7 4/3 z.T. nicht abz", - "report_type": "Profit and Loss" - }, - { - "name": "Verlust Ver\u00e4u\u00df.Ant. KapGes z.T. n. abz.", - "report_type": "Profit and Loss" - }, - { - "name": "Verluste aus Anlagenabgang", - "report_type": "Profit and Loss" - }, - { - "name": "Abgang WG des UV \u00a7 4 Abs. 3 EStG", - "report_type": "Profit and Loss" - }, - { - "name": "Verluste aus Abgang UV z.T. n. abziehbar", - "report_type": "Profit and Loss" - }, - { - "name": "Verluste aus Abgang von Umlaufverm\u00f6gen", - "report_type": "Profit and Loss" - }, - { - "name": "Aufwendungen aus Verlust\u00fcbernahme", - "report_type": "Profit and Loss" - }, - { - "name": "Abgef. Gewinne stille Gesellschafter \u00a78", - "report_type": "Profit and Loss" - }, - { - "name": "Abgef. Gewinne / Gewinngemeinschaft", - "report_type": "Profit and Loss" - } - ], - "name": "Sonst. neutr. Aufw" - } - ], - "name": "Neutraler Aufwand" - }, - { - "children": [ - { - "children": [ - { - "name": "Verrechneter kalk. Lohn, unentgeltl. AN", - "report_type": "Profit and Loss" - }, - { - "name": "Verrechnete kalkulatorische Wagnisse", - "report_type": "Profit and Loss" - }, - { - "name": "Verrechnete kalkul. Miete und Pacht", - "report_type": "Profit and Loss" - }, - { - "name": "Verrechneter kalkul.Unternehmerlohn", - "report_type": "Profit and Loss" - }, - { - "name": "Verrechnete kalkul. Abschreibungen", - "report_type": "Profit and Loss" - }, - { - "name": "Verrechnete kalkulatorische Zinsen", - "report_type": "Profit and Loss" - } - ], - "name": "Verr. kalk. Kosten" - }, - { - "children": [ - { - "name": "Erl\u00f6se Zinsen und Diskontspesen", - "report_type": "Profit and Loss" - }, - { - "name": "Zins\u00e4hnliche Ertr\u00e4ge", - "report_type": "Profit and Loss" - }, - { - "name": "Zinsertr\u00e4ge R\u00fcckzahlung KSt-Erh\u00f6hg. \u00a738", - "report_type": "Profit and Loss" - }, - { - "name": "Zins\u00e4hnliche Ertr\u00e4ge verbundene UN", - "report_type": "Profit and Loss" - }, - { - "name": "Ertr\u00e4ge aus Beteiligungen", - "report_type": "Profit and Loss" - }, - { - "name": "Ertr\u00e4ge a.Beteilig. an verbundenen UN", - "report_type": "Profit and Loss" - }, - { - "name": "Gewinnant. aus Mituntern.sch.\u00a79 GewStG", - "report_type": "Profit and Loss" - }, - { - "name": "Sonst.GewStfreie Gewinne Anteile KapGes", - "report_type": "Profit and Loss" - }, - { - "name": "Ertr\u00e4ge a.Beteilig. verb. UN z.T. stfrei", - "report_type": "Profit and Loss" - }, - { - "name": "Ertr\u00e4ge aus Beteiligungen z.T. steuerfr", - "report_type": "Profit and Loss" - }, - { - "name": "Ertr\u00e4ge Wertpapiere/Ausleihungen FAV", - "report_type": "Profit and Loss" - }, - { - "name": "Ertr\u00e4ge a.Beteilig. verb.UN z.T. stfrei", - "report_type": "Profit and Loss" - }, - { - "name": "Ertr\u00e4ge a.Beteilig. FAV z.T. steuerfrei", - "report_type": "Profit and Loss" - }, - { - "name": "Ertr\u00e4ge Wertpapiere/FAV-Ausl.verb.UN", - "report_type": "Profit and Loss" - }, - { - "name": "Erl.Zinsen /Diskontspesen aus verb.UN", - "report_type": "Profit and Loss" - }, - { - "name": "Zinsertr\u00e4ge \u00a7 233a AO, \u00a7 4 Abs. 5b EStG", - "report_type": "Profit and Loss" - }, - { - "name": "Stfr. Aufzinsung K\u00f6rperschaftsteuerguth.", - "report_type": "Profit and Loss" - }, - { - "name": "Sonstige Zinsen und \u00e4hnliche Ertr\u00e4ge", - "report_type": "Profit and Loss" - }, - { - "name": "Zinsertr\u00e4ge \u00a7 233a AO", - "report_type": "Profit and Loss" - }, - { - "name": "Ertr\u00e4ge a.Beteilig. verb. UN z.T. stfrei", - "report_type": "Profit and Loss" - }, - { - "name": "Ertr\u00e4ge a.Beteilig. UV z.T. steuerfrei", - "report_type": "Profit and Loss" - }, - { - "name": "Ertr\u00e4ge Wertpapiere/Ausleihungen UV", - "report_type": "Profit and Loss" - }, - { - "name": "Sonst. Zinsen u.\u00e4. Ertr\u00e4ge aus verb.UN", - "report_type": "Profit and Loss" - }, - { - "name": "Zinsertr\u00e4ge \u00a7 233a AO, Anlage A KSt", - "report_type": "Profit and Loss" - }, - { - "name": "Diskontertr\u00e4ge verbundene Unternehmen", - "report_type": "Profit and Loss" - }, - { - "name": "Diskontertr\u00e4ge", - "report_type": "Profit and Loss" - } - ], - "name": "Zinsertr\u00e4ge" - }, - { - "children": [ - { - "name": "Ertr\u00e4ge Zuschreibung Umlaufverm\u00f6gen", - "report_type": "Profit and Loss" - }, - { - "name": "Abg\u00e4nge immat. Verm\u00f6gensgegenst. RBW (Gewinn)", - "report_type": "Profit and Loss" - }, - { - "name": "Abg\u00e4nge Finanzanlagen Restbuchwert (Gewinn)", - "report_type": "Profit and Loss" - }, - { - "name": "Abg\u00e4nge Sachanlagen Restbuchwert", - "report_type": "Profit and Loss" - }, - { - "name": "Abgang Finanzanlagen z.T. stfrei, RBW", - "report_type": "Profit and Loss" - }, - { - "name": "Betriebsfremde Ertr\u00e4ge", - "report_type": "Profit and Loss" - }, - { - "name": "Ertr. Aufl. SoPo m. R\u00fcckl.ant.\u00a752/16EStG", - "report_type": "Profit and Loss" - }, - { - "name": "Ertr\u00e4ge Aufl. SoPo \u00a7 7g/3 a.F, 7g/2 n.F", - "report_type": "Profit and Loss" - }, - { - "name": "Ertr\u00e4ge Bewertung Verbindlichkeiten", - "report_type": "Profit and Loss" - }, - { - "name": "Ertr\u00e4ge Aufl\u00f6sung von R\u00fcckstellungen", - "report_type": "Profit and Loss" - }, - { - "name": "Ertr\u00e4ge steuerl. Bewertung R\u00fcckstellung", - "report_type": "Profit and Loss" - }, - { - "name": "Ertr\u00e4ge aus Herabsetzung PWB zu Ford.", - "report_type": "Profit and Loss" - }, - { - "name": "Ertr\u00e4ge aus Herabsetzung EWB zu Ford.", - "report_type": "Profit and Loss" - }, - { - "name": "Ertr\u00e4ge aus abgeschriebenen Forderg.", - "report_type": "Profit and Loss" - }, - { - "name": "Ertr\u00e4ge Aufl. SoPo Existenzgr\u00fcnderr\u00fcckl", - "report_type": "Profit and Loss" - }, - { - "name": "Aufw./Ertr\u00e4ge aus Umrechnungsdifferenz", - "report_type": "Profit and Loss" - }, - { - "name": "Ao. Ertr\u00e4ge nicht finanzwirksam", - "report_type": "Profit and Loss" - }, - { - "name": "Ao. Ertr\u00e4ge finanzwirksam", - "report_type": "Profit and Loss" - }, - { - "name": "Au\u00dferordentliche Ertr\u00e4ge", - "report_type": "Profit and Loss" - }, - { - "name": "Ertr\u00e4ge aus Abgang UV z.T. steuerfrei", - "report_type": "Profit and Loss" - }, - { - "name": "Ertr\u00e4ge aus Abgang von UV-Gegenst\u00e4nden", - "report_type": "Profit and Loss" - }, - { - "name": "Ertr\u00e4ge Ver\u00e4u\u00df.Ant. KapGes z.T. stfrei", - "report_type": "Profit and Loss" - }, - { - "name": "Ertr\u00e4ge aus Abgang von AV-Gegenst\u00e4nden", - "report_type": "Profit and Loss" - }, - { - "name": "Erl\u00f6se Sachanlageverk\u00e4ufe \u00a7 4 Nr. 1b", - "report_type": "Profit and Loss" - }, - { - "name": "Erl\u00f6se Sachanlageverk\u00e4ufe \u00a7 4 Nr. 1a", - "report_type": "Profit and Loss" - }, - { - "name": "Erl\u00f6se Sachanlageverk\u00e4ufe", - "report_type": "Profit and Loss" - }, - { - "name": "Erl\u00f6se Sachanlageverk\u00e4ufe 19% USt", - "report_type": "Profit and Loss" - }, - { - "name": "Ertr\u00e4ge Zuschreibg. Finanzanlageverm\u00f6gen", - "report_type": "Profit and Loss" - }, - { - "name": "Ertr\u00e4ge Zuschreibg. FAV z.T. steuerfrei", - "report_type": "Profit and Loss" - }, - { - "name": "Ertr\u00e4ge Zuschreibg. Sachanlageverm\u00f6gen", - "report_type": "Profit and Loss" - }, - { - "name": "Ertr\u00e4ge Zuschreibg. immat. Anlageverm\u00f6g.", - "report_type": "Profit and Loss" - }, - { - "name": "Ertr\u00e4ge Zuschreibg. UV z.T. steuerfrei", - "report_type": "Profit and Loss" - }, - { - "name": "Ertr\u00e4ge Zuschreibg. anderes AV z.T. stfr", - "report_type": "Profit and Loss" - }, - { - "name": "Erl\u00f6se Verkauf Finanzanl. z.T. n.abz.", - "report_type": "Profit and Loss" - }, - { - "name": "Erl\u00f6se a. Verk\u00e4ufen Finanzanlagen", - "report_type": "Profit and Loss" - }, - { - "name": "Erl\u00f6se Verk\u00e4ufe immat.Verm\u00f6gensgegenst", - "report_type": "Profit and Loss" - }, - { - "name": "Periodenfremde Ertr\u00e4ge", - "report_type": "Profit and Loss" - }, - { - "name": "Sonstige betriebl. regelm. Ertr\u00e4ge", - "report_type": "Profit and Loss" - }, - { - "name": "Sonstige betriebsfr.regelm. Ertr\u00e4ge", - "report_type": "Profit and Loss" - }, - { - "name": "Sonstige Ertr\u00e4ge", - "report_type": "Profit and Loss" - }, - { - "name": "Sonstige Ertr\u00e4ge unregelm\u00e4\u00dfig", - "report_type": "Profit and Loss" - }, - { - "name": "Erl\u00f6se Sachanlageverk\u00e4ufe \u00a7 4 Nr. 1b", - "report_type": "Profit and Loss" - }, - { - "name": "Erl\u00f6se Sachanlageverk\u00e4ufe", - "report_type": "Profit and Loss" - }, - { - "name": "Erl\u00f6se Sachanlageverk\u00e4ufe 19% USt", - "report_type": "Profit and Loss" - }, - { - "name": "Erl\u00f6se Verk\u00e4ufe immat.Verm\u00f6gensgegenst", - "report_type": "Profit and Loss" - }, - { - "name": "Erl\u00f6se Verkauf Finanzanl. z.T. stfrei", - "report_type": "Profit and Loss" - }, - { - "name": "Erl\u00f6se a. Verk\u00e4ufen Finanzanlagen", - "report_type": "Profit and Loss" - }, - { - "name": "Erl\u00f6se Sachanlageverk\u00e4ufe \u00a7 4 Nr. 1a", - "report_type": "Profit and Loss" - }, - { - "name": "Erl\u00f6se Verkauf WG des UV \u00a7 4/3 EStG", - "report_type": "Profit and Loss" - }, - { - "name": "Verkauf WG UV \u00a7 4/3 ustfrei, z.T. stfrei", - "report_type": "Profit and Loss" - }, - { - "name": "Erl\u00f6se Verkauf WG des UV \u00a74/3, stfrei", - "report_type": "Profit and Loss" - }, - { - "name": "Erl\u00f6se Verkauf WG des UV \u00a74/3, 19% USt", - "report_type": "Profit and Loss" - }, - { - "name": "Ertr\u00e4ge Aufl\u00f6sung SoPo m. R\u00fccklageant.", - "report_type": "Profit and Loss" - }, - { - "name": "Investitionszusch\u00fcsse", - "report_type": "Profit and Loss" - }, - { - "name": "Versicherungsentsch\u00e4digungen", - "report_type": "Profit and Loss" - }, - { - "name": "Investitionszulage", - "report_type": "Profit and Loss" - }, - { - "name": "Sonstige steuerfr. Betriebseinnahmen", - "report_type": "Profit and Loss" - }, - { - "name": "Steuerfreie Ertr\u00e4ge aus Aufl\u00f6sung SoPo", - "report_type": "Profit and Loss" - }, - { - "name": "Grundst\u00fccksertr\u00e4ge", - "report_type": "Profit and Loss" - }, - { - "name": "Gewinne auf Grund Gewinngemeinschaft", - "report_type": "Profit and Loss" - }, - { - "name": "Ertr\u00e4ge aus Verlust\u00fcbernahme", - "report_type": "Profit and Loss" - }, - { - "name": "Gewinne auf Grund Gewinn/Teilgewinnabf", - "report_type": "Profit and Loss" - } - ], - "name": "Sonst. neutr. Ertr" - } - ], - "name": "Neutraler Ertrag" - }, - { - "children": [ - { - "children": [ - { - "children": [ - { - "name": "Rechts- und Beratungskosten", - "report_type": "Profit and Loss" - }, - { - "name": "Abschluss- und Pr\u00fcfungskosten", - "report_type": "Profit and Loss" - }, - { - "name": "Ausgleichsabgabe SchwerbehindertenG", - "report_type": "Profit and Loss" - }, - { - "name": "Haftungsverg\u00fctung an Mitunternehmer", - "report_type": "Profit and Loss" - }, - { - "name": "Verg\u00fctungen an Mitunternehmer \u00a715 EStG", - "report_type": "Profit and Loss" - }, - { - "name": "Fortbildungskosten", - "report_type": "Profit and Loss" - }, - { - "name": "Freiwillige Sozialleistungen", - "report_type": "Profit and Loss" - }, - { - "name": "Zeitschriften, B\u00fccher", - "report_type": "Profit and Loss" - }, - { - "name": "Nicht abziehbare Vorsteuer 7%", - "report_type": "Profit and Loss" - }, - { - "name": "Nicht abziehbare Vorsteuer 19%", - "report_type": "Profit and Loss" - }, - { - "name": "B\u00fcrobedarf", - "report_type": "Profit and Loss" - }, - { - "name": "Telefon", - "report_type": "Profit and Loss" - }, - { - "name": "Telefax und Internetkosten", - "report_type": "Profit and Loss" - }, - { - "name": "Porto", - "report_type": "Profit and Loss" - }, - { - "name": "Vertriebskosten", - "report_type": "Profit and Loss" - }, - { - "name": "Sonstige betriebliche Aufwendungen", - "report_type": "Profit and Loss" - }, - { - "name": "Sonstige betriebl.u.regelm.Aufwendungen", - "report_type": "Profit and Loss" - }, - { - "name": "Fremdleistungen und Fremdarbeiten", - "report_type": "Profit and Loss" - }, - { - "name": "Aufwendungen aus Kursdifferenzen", - "report_type": "Profit and Loss" - }, - { - "name": "Mietleasing bewegliche Wirtschaftsg\u00fcter", - "report_type": "Profit and Loss" - }, - { - "name": "Aufwendg. Bewertung Finanzmittelfonds", - "report_type": "Profit and Loss" - }, - { - "name": "Nicht abziehbare Vorsteuer", - "report_type": "Profit and Loss" - }, - { - "name": "Gegenkonto zu 4996 bis 4998", - "report_type": "Profit and Loss" - }, - { - "name": "Herstellungskosten", - "report_type": "Profit and Loss" - }, - { - "name": "Verwaltungskosten", - "report_type": "Profit and Loss" - }, - { - "name": "Kalkulatorische Wagnisse", - "report_type": "Profit and Loss" - }, - { - "name": "Kalkulatorische Zinsen", - "report_type": "Profit and Loss" - }, - { - "name": "Betriebsbedarf", - "report_type": "Profit and Loss" - }, - { - "name": "Werkzeuge und Kleinger\u00e4te", - "report_type": "Profit and Loss" - }, - { - "name": "Aufwendg. Anteile KapGes z.T. n. abz.", - "report_type": "Profit and Loss" - }, - { - "name": "Aufw. Ver\u00e4u\u00df. Ant. KapG z.T. nicht abz.", - "report_type": "Profit and Loss" - }, - { - "name": "Nebenkosten des Geldverkehrs", - "report_type": "Profit and Loss" - }, - { - "name": "Mietleasing bewegliche Wirtschaftsg\u00fcter", - "report_type": "Profit and Loss" - }, - { - "name": "Aufwendungen f\u00fcr Lizenzen, Konzessionen", - "report_type": "Profit and Loss" - }, - { - "name": "Pacht (bewegliche Wirtschaftsg\u00fcter)", - "report_type": "Profit and Loss" - }, - { - "name": "Mieten f\u00fcr Einrichtungen bewegliche WG", - "report_type": "Profit and Loss" - }, - { - "name": "Aufwand Abraum-/Abfallbeseitigung", - "report_type": "Profit and Loss" - }, - { - "name": "Buchf\u00fchrungskosten", - "report_type": "Profit and Loss" - } - ], - "name": "Sonstige Kosten" - }, - { - "children": [ - { - "name": "Grundsteuer", - "report_type": "Profit and Loss" - }, - { - "name": "Steuernachzahlg. VJ sonstige Steuern", - "report_type": "Profit and Loss" - }, - { - "name": "Erstattung VJ f\u00fcr sonstige Steuern", - "report_type": "Profit and Loss" - }, - { - "name": "Aufl\u00f6sung R\u00fcckstellung s. Steuern", - "report_type": "Profit and Loss" - }, - { - "name": "\u00d6kosteuer", - "report_type": "Profit and Loss" - }, - { - "name": "Verbrauchsteuer", - "report_type": "Profit and Loss" - }, - { - "name": "Kfz-Steuern", - "report_type": "Profit and Loss" - }, - { - "name": "Sonstige Betriebssteuern", - "report_type": "Profit and Loss" - } - ], - "name": "Betriebl. Steuern" - }, - { - "children": [ - { - "name": "Beitr\u00e4ge", - "report_type": "Profit and Loss" - }, - { - "name": "Pr\u00e4mie R\u00fcckdeckung f. Versorgungsleistg", - "report_type": "Profit and Loss" - }, - { - "name": "Sonstige Abgaben", - "report_type": "Profit and Loss" - }, - { - "name": "Abzugsf.Versp\u00e4tungszuschlag/Zwangsgeld", - "report_type": "Profit and Loss" - }, - { - "name": "Nicht abzf.Versp\u00e4t.zuschlag/Zwangsgeld", - "report_type": "Profit and Loss" - }, - { - "name": "Versicherungen", - "report_type": "Profit and Loss" - }, - { - "name": "Versicherung f\u00fcr Geb\u00e4ude", - "report_type": "Profit and Loss" - } - ], - "name": "Versich./Beitr\u00e4ge" - }, - { - "name": "Besondere Kosten" - }, - { - "children": [ - { - "name": "Garagenmieten", - "report_type": "Profit and Loss" - }, - { - "name": "Kfz-Reparaturen", - "report_type": "Profit and Loss" - }, - { - "name": "Kfz-Kosten betriebl.Nutzung Kfz im PV", - "report_type": "Profit and Loss" - }, - { - "name": "Fremdfahrzeugkosten", - "report_type": "Profit and Loss" - }, - { - "name": "Sonstige Kfz-Kosten", - "report_type": "Profit and Loss" - }, - { - "name": "Laufende Kfz-Betriebskosten", - "report_type": "Profit and Loss" - }, - { - "name": "Kfz-Versicherungen", - "report_type": "Profit and Loss" - }, - { - "name": "Fahrzeugkosten", - "report_type": "Profit and Loss" - }, - { - "name": "Mietleasing Kfz", - "report_type": "Profit and Loss" - }, - { - "name": "Mautgeb\u00fchren", - "report_type": "Profit and Loss" - } - ], - "name": "Kfz-Kosten (o. St.)" - }, - { - "children": [ - { - "name": "Fahrten Wohnung/Betriebsst\u00e4tte (Haben)", - "report_type": "Profit and Loss" - }, - { - "name": "Reisekosten AN Verpfleg.mehraufwand", - "report_type": "Profit and Loss" - }, - { - "name": "Reisekosten AN \u00dcbernachtungsaufwand", - "report_type": "Profit and Loss" - }, - { - "name": "Reisekosten Arbeitnehmer", - "report_type": "Profit and Loss" - }, - { - "name": "Reisekosten Arbeitnehmer, n.abz.Anteil", - "report_type": "Profit and Loss" - }, - { - "name": "Reisekosten Arbeitnehmer, Fahrtkosten", - "report_type": "Profit and Loss" - }, - { - "name": "Kilometergelderstattung Arbeitnehmer", - "report_type": "Profit and Loss" - }, - { - "name": "Reisekosten UN \u00dcbernachtungsaufwand", - "report_type": "Profit and Loss" - }, - { - "name": "Reisekosten UN Verpfleg.mehraufwand", - "report_type": "Profit and Loss" - }, - { - "name": "Reisekosten Unternehmer, Fahrtkosten", - "report_type": "Profit and Loss" - }, - { - "name": "Reisekosten Unternehmer, n.abz.Anteil", - "report_type": "Profit and Loss" - }, - { - "name": "Reisekosten Unternehmer", - "report_type": "Profit and Loss" - }, - { - "name": "Fahrten Wohnung/Betrieb, n.abz. Anteil", - "report_type": "Profit and Loss" - }, - { - "name": "Fahrten Wohnung/Betrieb, abz. Anteil", - "report_type": "Profit and Loss" - }, - { - "name": "Repr\u00e4sentationskosten", - "report_type": "Profit and Loss" - }, - { - "name": "Nicht abzugsf\u00e4hige Betriebsausgaben", - "report_type": "Profit and Loss" - }, - { - "name": "Nicht abzugsf\u00e4hige Bewirtungskosten", - "report_type": "Profit and Loss" - }, - { - "name": "Eingeschr. abziehb.BA, abz. Anteil", - "report_type": "Profit and Loss" - }, - { - "name": "Bewirtungskosten", - "report_type": "Profit and Loss" - }, - { - "name": "Aufmerksamkeiten", - "report_type": "Profit and Loss" - }, - { - "name": "Eingeschr. abziehb.BA, n. abz. Anteil", - "report_type": "Profit and Loss" - }, - { - "name": "Geschenke ausschl.betrieblich genutzt", - "report_type": "Profit and Loss" - }, - { - "name": "Pausch. Abgaben f\u00fcr Zuwendungen abzugsf.", - "report_type": "Profit and Loss" - }, - { - "name": "Zuwendungen an Dritte abzugsf\u00e4hig", - "report_type": "Profit and Loss" - }, - { - "name": "Geschenke abzugsf\u00e4hig", - "report_type": "Profit and Loss" - }, - { - "name": "Pausch. Abgaben f\u00fcr Zuwendungen n. abz.", - "report_type": "Profit and Loss" - }, - { - "name": "Zuwendungen an Dritte nicht abzugsf", - "report_type": "Profit and Loss" - }, - { - "name": "Geschenke nicht abzugsf\u00e4hig", - "report_type": "Profit and Loss" - }, - { - "name": "Werbekosten", - "report_type": "Profit and Loss" - } - ], - "name": "Werbe-/Reisekosten" - }, - { - "children": [ - { - "name": "Verpackungsmaterial", - "report_type": "Profit and Loss" - }, - { - "name": "Kosten Warenabgabe", - "report_type": "Profit and Loss" - }, - { - "name": "Ausgangsfrachten", - "report_type": "Profit and Loss" - }, - { - "name": "Transportversicherungen", - "report_type": "Profit and Loss" - }, - { - "name": "Verkaufsprovisionen", - "report_type": "Profit and Loss" - }, - { - "name": "Aufwand f\u00fcr Gew\u00e4hrleistungen", - "report_type": "Profit and Loss" - }, - { - "name": "Fremdarbeiten (Vertrieb)", - "report_type": "Profit and Loss" - } - ], - "name": "Kosten Warenabgabe" - }, - { - "children": [ - { - "name": "Sonst. Reparaturen und Instandhaltungen", - "report_type": "Profit and Loss" - }, - { - "name": "Reparatur/Instandh. Anlagen u. Maschinen", - "report_type": "Profit and Loss" - }, - { - "name": "Reparatur/Instandh. Betriebs- u. Gesch.", - "report_type": "Profit and Loss" - }, - { - "name": "Wartungskosten f\u00fcr Hard- und Software", - "report_type": "Profit and Loss" - } - ], - "name": "Reparatur/Instandh." - }, - { - "children": [ - { - "name": "Bedienungsgelder", - "report_type": "Profit and Loss" - }, - { - "name": "Gesetzliche Sozialaufwendungen", - "report_type": "Profit and Loss" - }, - { - "name": "Ges. soz. Aufwendg. Mituntern. \u00a715 EStG", - "report_type": "Profit and Loss" - }, - { - "name": "Beitr\u00e4ge zur Berufsgenossenschaft", - "report_type": "Profit and Loss" - }, - { - "name": "Geh\u00e4lter", - "report_type": "Profit and Loss" - }, - { - "name": "Gesch\u00e4ftsf\u00fchrergeh\u00e4lter", - "report_type": "Profit and Loss" - }, - { - "name": "Tantiemen", - "report_type": "Profit and Loss" - }, - { - "name": "Ehegattengehalt", - "report_type": "Profit and Loss" - }, - { - "name": "Gesch\u00e4ftsf\u00fchrergeh\u00e4lter GmbH-Gesells.", - "report_type": "Profit and Loss" - }, - { - "name": "Verg\u00fctg. angestellte Mituntern. \u00a715 EStG", - "report_type": "Profit and Loss" - }, - { - "name": "L\u00f6hne", - "report_type": "Profit and Loss" - }, - { - "name": "L\u00f6hne und Geh\u00e4lter", - "report_type": "Profit and Loss" - }, - { - "name": "Kalkulatorischer Lohn, unentgeltl. AN", - "report_type": "Profit and Loss" - }, - { - "name": "Kalkulatorischer Unternehmerlohn", - "report_type": "Profit and Loss" - }, - { - "name": "Aushilfsl\u00f6hne", - "report_type": "Profit and Loss" - }, - { - "name": "Pausch. Abgaben f\u00fcr Zuwendungen an AN", - "report_type": "Profit and Loss" - }, - { - "name": "Pauschale Steuer f\u00fcr Aushilfen", - "report_type": "Profit and Loss" - }, - { - "name": "Fahrtkostenerstatt. Whg./Arbeitsst\u00e4tte", - "report_type": "Profit and Loss" - }, - { - "name": "Verm\u00f6genswirksame Leistungen", - "report_type": "Profit and Loss" - }, - { - "name": "Aufwendungen f\u00fcr Unterst\u00fctzung", - "report_type": "Profit and Loss" - }, - { - "name": "Aufw. Altersversorg. Mituntern. \u00a715 EStG", - "report_type": "Profit and Loss" - }, - { - "name": "Pauschale Steuer f\u00fcr Versicherungen", - "report_type": "Profit and Loss" - }, - { - "name": "Aufwendungen f\u00fcr Altersversorgung", - "report_type": "Profit and Loss" - }, - { - "name": "Versorgungskassen", - "report_type": "Profit and Loss" - }, - { - "name": "Sachzuwendungen und Dienstleistg. an AN", - "report_type": "Profit and Loss" - }, - { - "name": "Krankengeldzusch\u00fcsse", - "report_type": "Profit and Loss" - }, - { - "name": "Zusch\u00fcsse Agenturen f\u00fcr Arbeit", - "report_type": "Profit and Loss" - }, - { - "name": "Freiwillige soziale Aufwendung. LSt-pfl.", - "report_type": "Profit and Loss" - }, - { - "name": "Freiwillige soziale Aufwendung. LSt-frei", - "report_type": "Profit and Loss" - }, - { - "name": "Pauschale Steuer f\u00fcr Zusch\u00fcsse", - "report_type": "Profit and Loss" - } - ], - "name": "Personalkosten" - }, - { - "children": [ - { - "name": "Apl. Abschreibungen auf Sachanlagen", - "report_type": "Profit and Loss" - }, - { - "name": "Au\u00dfergew\u00f6hnliche Abschreibung Geb\u00e4ude", - "report_type": "Profit and Loss" - }, - { - "name": "Au\u00dfergew\u00f6hnliche Abschreibung auf Kfz", - "report_type": "Profit and Loss" - }, - { - "name": "Au\u00dfergew\u00f6hnliche Abschreibung so. WG", - "report_type": "Profit and Loss" - }, - { - "name": "Abschreib.Finanzanlagen/stl.So-Vorsch.", - "report_type": "Profit and Loss" - }, - { - "name": "Abschr.Verl.Ant.Mituntern.sch.\u00a78 GewStG", - "report_type": "Profit and Loss" - }, - { - "name": "Sofortabschreibung GWG", - "report_type": "Profit and Loss" - }, - { - "name": "K\u00fcrzung AHK f\u00fcr Kfz \u00a7 7g Abs. 2 n.F.", - "report_type": "Profit and Loss" - }, - { - "name": "K\u00fcrzung AHK \u00a7 7g Abs. 2 EStG n.F.", - "report_type": "Profit and Loss" - }, - { - "name": "Sonder-AfA Kfz \u00a7 7g/1,2 a.F., \u00a77g/5 n.F.", - "report_type": "Profit and Loss" - }, - { - "name": "Sonder-AfA \u00a7 7g/1, 2 a.F., \u00a7 7g/5 n.F.", - "report_type": "Profit and Loss" - }, - { - "name": "Abschreib.Sachanlagen/stl. So-Vorschr.", - "report_type": "Profit and Loss" - }, - { - "name": "Forderungsverluste", - "report_type": "Profit and Loss" - }, - { - "name": "Abschreibung Sammelposten GWG", - "report_type": "Profit and Loss" - }, - { - "name": "Abschreibungen auf aktivierte GWG", - "report_type": "Profit and Loss" - }, - { - "name": "Apl. Abschreibungen auf aktivierte GWG", - "report_type": "Profit and Loss" - }, - { - "name": "Forderungsverluste EG-Lieferung 19% USt", - "report_type": "Profit and Loss" - }, - { - "name": "Forderungsverluste 19% USt", - "report_type": "Profit and Loss" - }, - { - "name": "Forderungsverluste 15% USt", - "report_type": "Profit and Loss" - }, - { - "name": "Forderungsverlust EG-Lieferung 16% USt", - "report_type": "Profit and Loss" - }, - { - "name": "Forderungsverluste 16% USt", - "report_type": "Profit and Loss" - }, - { - "name": "Forder.verlust aus stfr. EG-Lieferungen", - "report_type": "Profit and Loss" - }, - { - "name": "Forderungsverluste EG-Lieferungen 7%", - "report_type": "Profit and Loss" - }, - { - "name": "Forderungsverluste 7% USt", - "report_type": "Profit and Loss" - }, - { - "name": "Vorwegn.k\u00fcnft.Wertschwankg. b.Wertp.UV", - "report_type": "Profit and Loss" - }, - { - "name": "Abschreibungen Wertpapiere des UV", - "report_type": "Profit and Loss" - }, - { - "name": "Abschreibungen Wertpap. UV z.T. n.abz.", - "report_type": "Profit and Loss" - }, - { - "name": "Abschreibungen Finanzanl. z.T. n.abz.", - "report_type": "Profit and Loss" - }, - { - "name": "Abschreibungen auf Finanzanlagen", - "report_type": "Profit and Loss" - }, - { - "name": "Abschreibungen Finanzanl. z.T. n.abz.", - "report_type": "Profit and Loss" - }, - { - "name": "Abschr. Gesch\u00e4fts- oder Firmenwert", - "report_type": "Profit and Loss" - }, - { - "name": "Kaufleasing", - "report_type": "Profit and Loss" - }, - { - "name": "Apl. Abschreibungen immaterielle VermG", - "report_type": "Profit and Loss" - }, - { - "name": "Abschreibung immaterielle VermG", - "report_type": "Profit and Loss" - }, - { - "name": "Abschreibung Ingangsetzung, Erweiterung", - "report_type": "Profit and Loss" - }, - { - "name": "Abschreibungen auf Geb\u00e4ude", - "report_type": "Profit and Loss" - }, - { - "name": "Abschreibungen auf Sachanlagen", - "report_type": "Profit and Loss" - }, - { - "name": "Abschreibung Arbeitszimmer", - "report_type": "Profit and Loss" - }, - { - "name": "Abschreibungen auf Kfz", - "report_type": "Profit and Loss" - }, - { - "name": "Kalkulatorische Abschreibungen", - "report_type": "Profit and Loss" - }, - { - "name": "Abschreibungen auf Umlaufverm\u00f6gen", - "report_type": "Profit and Loss" - }, - { - "name": "Abschreibungen auf UV, steuerr. bedingt", - "report_type": "Profit and Loss" - }, - { - "name": "Vorwegnahme k\u00fcnftiger UV-Wertschwankg.", - "report_type": "Profit and Loss" - }, - { - "name": "Abschreibungen auf Umlaufverm\u00f6gen", - "report_type": "Profit and Loss" - }, - { - "name": "Abschreibungen auf UV, steuerr. bedingt", - "report_type": "Profit and Loss" - }, - { - "name": "Vorwegnahme k\u00fcnftiger UV-Wertschwankg.", - "report_type": "Profit and Loss" - }, - { - "name": "Forderungsverluste EG-Lieferung 15% USt", - "report_type": "Profit and Loss" - }, - { - "name": "Forderungsverluste", - "report_type": "Profit and Loss" - } - ], - "name": "Abschreibungen" - }, - { - "children": [ - { - "name": "Instandhaltung betrieblicher R\u00e4ume", - "report_type": "Profit and Loss" - }, - { - "name": "Pacht, unbewegliche Wirtschaftsg\u00fcter", - "report_type": "Profit and Loss" - }, - { - "name": "Miet- und Pachtnebenkosten", - "report_type": "Profit and Loss" - }, - { - "name": "Verg\u00fctung Mituntern. Pacht WG \u00a7 15 EStG", - "report_type": "Profit and Loss" - }, - { - "name": "Heizung", - "report_type": "Profit and Loss" - }, - { - "name": "Grundst\u00fccksaufwendungen, betrieblich", - "report_type": "Profit and Loss" - }, - { - "name": "Raumkosten", - "report_type": "Profit and Loss" - }, - { - "name": "Leasing, unbewegliche Wirtschaftsg\u00fcter", - "report_type": "Profit and Loss" - }, - { - "name": "Miete, unbewegliche Wirtschaftsg\u00fcter", - "report_type": "Profit and Loss" - }, - { - "name": "Abgaben betrieblich genutzt. Grundbesitz", - "report_type": "Profit and Loss" - }, - { - "name": "Gas, Strom, Wasser", - "report_type": "Profit and Loss" - }, - { - "name": "Reinigung", - "report_type": "Profit and Loss" - }, - { - "name": "Verg\u00fctung Mituntern. Miete WG \u00a7 15 EStG", - "report_type": "Profit and Loss" - }, - { - "name": "Aufwendung. Arbeitszimmer, abz. Anteil", - "report_type": "Profit and Loss" - }, - { - "name": "Aufwendung. Arbeitszimmer n.abz. Anteil", - "report_type": "Profit and Loss" - }, - { - "name": "Sonstige Raumkosten", - "report_type": "Profit and Loss" - }, - { - "name": "Kalkulatorische Miete und Pacht", - "report_type": "Profit and Loss" - } - ], - "name": "Raumkosten" - } - ], - "name": "Gesamtkosten" - }, - { - "children": [ - { - "children": [ - { - "name": "Unentgeltl. Zuwend. Gegenst\u00e4nde 19% USt", - "report_type": "Profit and Loss" - }, - { - "name": "Verwendung von Gegenst\u00e4nden 7% USt", - "report_type": "Profit and Loss" - }, - { - "name": "Verwendung von Gegenst\u00e4nden 7% USt", - "report_type": "Profit and Loss" - }, - { - "name": "Unentgeltl. Erbringung Leist. 7% USt", - "report_type": "Profit and Loss" - }, - { - "name": "Unentgeltl. Erbringung Leist. 7% USt", - "report_type": "Profit and Loss" - }, - { - "name": "Unentgeltl. Zuwend. Gegenst\u00e4nde ohne USt", - "report_type": "Profit and Loss" - }, - { - "name": "Unentgeltl. Erbringung Leist. ohne USt", - "report_type": "Profit and Loss" - }, - { - "name": "Unentgeltl. Erbringung Leist. 19% USt", - "report_type": "Profit and Loss" - }, - { - "name": "Verwendung von Gegenst.(Kfz) ohne USt", - "report_type": "Profit and Loss" - }, - { - "name": "Verwendung von Gegenst. (Tel) 19% USt", - "report_type": "Profit and Loss" - }, - { - "name": "Verwendung von Gegenst. (Kfz) 19% USt", - "report_type": "Profit and Loss" - }, - { - "name": "Verwendung von Gegenst\u00e4nden 19% USt", - "report_type": "Profit and Loss" - }, - { - "name": "Verwendung von Gegenst.(Tel) ohne USt", - "report_type": "Profit and Loss" - }, - { - "name": "Verwendung von Gegenst\u00e4nden ohne USt", - "report_type": "Profit and Loss" - }, - { - "name": "Sachbez\u00fcge 19% USt", - "report_type": "Profit and Loss" - }, - { - "name": "Verrechnete sonstige Sachbez\u00fcge", - "report_type": "Profit and Loss" - }, - { - "name": "Sachbez\u00fcge 7% USt", - "report_type": "Profit and Loss" - }, - { - "name": "Provision, sonstige Ertr\u00e4ge 19% USt", - "report_type": "Profit and Loss" - }, - { - "name": "Provision, sonst.Ertr\u00e4ge stfrei \u00a74Nr8ff", - "report_type": "Profit and Loss" - }, - { - "name": "Provision, sonst.Ertr\u00e4ge stfrei \u00a74 Nr.5", - "report_type": "Profit and Loss" - }, - { - "name": "Provision, sonstige Ertr\u00e4ge 7% USt", - "report_type": "Profit and Loss" - }, - { - "name": "Provision, sonstige Ertr\u00e4ge", - "report_type": "Profit and Loss" - }, - { - "name": "Gegenkto Aufteilung Erl\u00f6se Steuersatz", - "report_type": "Profit and Loss" - }, - { - "name": "Erl\u00f6se Leergut", - "report_type": "Profit and Loss" - }, - { - "name": "Sonst. Erl\u00f6se betr. u. regelm\u00e4\u00dfig stfr.", - "report_type": "Profit and Loss" - }, - { - "name": "Verrechn. sonstige Sachbez\u00fcge ohne USt", - "report_type": "Profit and Loss" - }, - { - "name": "Erl\u00f6se Abfallverwertung", - "report_type": "Profit and Loss" - }, - { - "name": "Sonst. Erl\u00f6se betr. und regelm\u00e4\u00dfig 7%", - "report_type": "Profit and Loss" - }, - { - "name": "Sonst. Erl\u00f6se betr. u. regelm\u00e4\u00dfig", - "report_type": "Profit and Loss" - }, - { - "name": "Sonst. Ertr\u00e4ge betriebl. und regelm.", - "report_type": "Profit and Loss" - }, - { - "name": "Sonst. Erl\u00f6se betr. u. regelm\u00e4\u00dfig stfrei", - "report_type": "Profit and Loss" - }, - { - "name": "Erl\u00f6se Geldspielautomaten 19% USt", - "report_type": "Profit and Loss" - }, - { - "name": "Verrechn. sonstige Sachbez\u00fcge 19% USt", - "report_type": "Profit and Loss" - }, - { - "name": "Verrechnete sonstige Sachbez\u00fcge", - "report_type": "Profit and Loss" - }, - { - "name": "Ertr\u00e4ge Bewertung Finanzmittelfonds", - "report_type": "Profit and Loss" - }, - { - "name": "Ertr\u00e4ge aus Kursdifferenzen", - "report_type": "Profit and Loss" - }, - { - "name": "Erl\u00f6se 7% USt", - "report_type": "Profit and Loss" - }, - { - "name": "Sonst. Erl\u00f6se betr. und regelm\u00e4\u00dfig 19%", - "report_type": "Profit and Loss" - }, - { - "name": "Sonst. Erl\u00f6se betr. und regelm\u00e4\u00dfig 16%", - "report_type": "Profit and Loss" - } - ], - "name": "So. betr. Erl\u00f6se" - }, - { - "children": [ - { - "children": [ - { - "name": "Bezugsnebenkosten", - "report_type": "Profit and Loss" - }, - { - "name": "Erhaltene Rabatte 16% Vorsteuer", - "report_type": "Profit and Loss" - }, - { - "name": "Erhaltene Rabatte 19% Vorsteuer", - "report_type": "Profit and Loss" - }, - { - "name": "Nicht abziehbare Vorsteuer 19%", - "report_type": "Profit and Loss" - }, - { - "name": "Wareneingang 7% Vorsteuer", - "report_type": "Profit and Loss" - }, - { - "name": "Roh-, Hilfs- und Betriebsstoffe", - "report_type": "Profit and Loss" - }, - { - "name": "Erhaltene Boni 19% Vorsteuer", - "report_type": "Profit and Loss" - }, - { - "name": "Fremdleistungen", - "report_type": "Profit and Loss" - }, - { - "name": "Leistungen ausl. UN 7% Vorsteuer, 7% USt", - "report_type": "Profit and Loss" - }, - { - "name": "EG-Erw. Nfz o.UStID 19% Vorsteuer/USt", - "report_type": "Profit and Loss" - }, - { - "name": "Bauleistungen \u00a7 13b 7% Vorsteuer, 7% USt", - "report_type": "Profit and Loss" - }, - { - "name": "Nachl\u00e4sse EG-Erwerb 7% Vorsteuer/USt", - "report_type": "Profit and Loss" - }, - { - "name": "Nachl\u00e4sse EG-Erwerb 19% Vorsteuer/USt", - "report_type": "Profit and Loss" - }, - { - "name": "Nachl\u00e4sse EG-Erwerb 16% Vorsteuer/USt", - "report_type": "Profit and Loss" - }, - { - "name": "Nachl\u00e4sse EG-Erwerb 15% Vorsteuer/USt", - "report_type": "Profit and Loss" - }, - { - "name": "Nachl\u00e4sse 19% Vorsteuer", - "report_type": "Profit and Loss" - }, - { - "name": "Nachl\u00e4sse 16% Vorsteuer", - "report_type": "Profit and Loss" - }, - { - "name": "Nachl\u00e4sse 15% Vorsteuer", - "report_type": "Profit and Loss" - }, - { - "name": "Nicht abziehbare Vorsteuer 7%", - "report_type": "Profit and Loss" - }, - { - "name": "EG-Erwerb ohne Vorsteuer und 7% USt", - "report_type": "Profit and Loss" - }, - { - "name": "Bauleistungen \u00a7 13b 19% Vorst., 19% USt", - "report_type": "Profit and Loss" - }, - { - "name": "EG-Erwerb ohne Vorsteuer und 19% USt", - "report_type": "Profit and Loss" - }, - { - "name": "Leistungen ausl. UN 19% Vorst., 19% USt", - "report_type": "Profit and Loss" - }, - { - "name": "Wareneingang 10,7% Vorsteuer", - "report_type": "Profit and Loss" - }, - { - "name": "Erhaltene Skonti 19% Vorsteuer", - "report_type": "Profit and Loss" - }, - { - "name": "Erhaltene Skonti 16% Vorsteuer", - "report_type": "Profit and Loss" - }, - { - "name": "Erhaltene Skonti 7% Vorsteuer", - "report_type": "Profit and Loss" - }, - { - "name": "Erhaltene Skonti", - "report_type": "Profit and Loss" - }, - { - "name": "Nicht abziehbare Vorsteuer", - "report_type": "Profit and Loss" - }, - { - "name": "Leistungen ausl. UN ohne Vorst., 7% USt", - "report_type": "Profit and Loss" - }, - { - "name": "Bauleistungen \u00a7 13b ohne Vorst., 7% USt", - "report_type": "Profit and Loss" - }, - { - "name": "EG-Erwerb 7% Vorsteuer und 7% USt", - "report_type": "Profit and Loss" - }, - { - "name": "Z\u00f6lle und Einfuhrabgaben", - "report_type": "Profit and Loss" - }, - { - "name": "EG-Erwerb 19% Vorsteuer und 19% USt", - "report_type": "Profit and Loss" - }, - { - "name": "Steuerfreie Einfuhren", - "report_type": "Profit and Loss" - }, - { - "name": "Wareneingang, im anderen EG-Land stb.", - "report_type": "Profit and Loss" - }, - { - "name": "Erwerb 1. Abnehmer im Dreiecksgesch\u00e4ft", - "report_type": "Profit and Loss" - }, - { - "name": "Wareneingang, im Drittland steuerbar", - "report_type": "Profit and Loss" - }, - { - "name": "Steuerfreier EG-Erwerb", - "report_type": "Profit and Loss" - }, - { - "name": "Bestandsver\u00e4nd.RHB-Stoffe/bezogene Ware", - "report_type": "Profit and Loss" - }, - { - "name": "Nachl\u00e4sse", - "report_type": "Profit and Loss" - }, - { - "name": "Bauleistungen \u00a7 13b ohne Vorst., 19% USt", - "report_type": "Profit and Loss" - }, - { - "name": "Leistungen ausl. UN ohne Vorst., 19% USt", - "report_type": "Profit and Loss" - }, - { - "name": "Waren aus USt-Lager 7% Vorsteuer, 7% USt", - "report_type": "Profit and Loss" - }, - { - "name": "Waren aus USt-Lager 19% Vorst., 19% USt", - "report_type": "Profit and Loss" - }, - { - "name": "Energiestoffe", - "report_type": "Profit and Loss" - }, - { - "name": "Erh. Skonti Leistg. \u00a7 13b o.Vorst/m.USt", - "report_type": "Profit and Loss" - }, - { - "name": "Wareneingang 19% Vorsteuer", - "report_type": "Profit and Loss" - }, - { - "name": "Erh. Skonti Leistg. \u00a7 13b 19% Vorst/USt", - "report_type": "Profit and Loss" - }, - { - "name": "Erhaltene Skonti Leistungen \u00a713b UStG", - "report_type": "Profit and Loss" - }, - { - "name": "Erh. Skonti Leistg. \u00a7 13b o.Vorst/16%USt", - "report_type": "Profit and Loss" - }, - { - "name": "Erh. Skonti Leistg. \u00a7 13b o.Vorst/19%USt", - "report_type": "Profit and Loss" - }, - { - "name": "Nachl\u00e4sse 7% Vorsteuer", - "report_type": "Profit and Loss" - }, - { - "name": "Erhaltene Boni", - "report_type": "Profit and Loss" - }, - { - "name": "Erhaltene Boni 16% Vorsteuer", - "report_type": "Profit and Loss" - }, - { - "name": "Wareneingang 5,5% Vorsteuer", - "report_type": "Profit and Loss" - }, - { - "name": "Erh. Skonti Leistg. \u00a7 13b 16% Vorst/USt", - "report_type": "Profit and Loss" - }, - { - "name": "Erhaltene Rabatte", - "report_type": "Profit and Loss" - }, - { - "name": "Wareneingang", - "report_type": "Profit and Loss" - }, - { - "name": "Leergut", - "report_type": "Profit and Loss" - }, - { - "name": "Erhalt. Skonti EG-Erwerb 7% Vorst/USt", - "report_type": "Profit and Loss" - }, - { - "name": "Erhaltene Skonti EG-Erwerb", - "report_type": "Profit and Loss" - }, - { - "name": "Erhalt. Skonti EG-Erwerb 19% Vorst/USt", - "report_type": "Profit and Loss" - }, - { - "name": "Erhalt. Skonti EG-Erwerb 16% Vorst/USt", - "report_type": "Profit and Loss" - }, - { - "name": "Erhaltene Boni 7% Vorsteuer", - "report_type": "Profit and Loss" - }, - { - "name": "Erhaltene Rabatte 7% Vorsteuer", - "report_type": "Profit and Loss" - } - ], - "name": "Mat./Wareneinkauf" - }, - { - "children": [ - { - "children": [ - { - "name": "Andere aktivierte Eigenleistungen", - "report_type": "Profit and Loss" - } - ], - "name": "Akt.Eigenleistungen" - }, - { - "children": [ - { - "name": "Bestandsver\u00e4nderung unfertige Leistung", - "report_type": "Profit and Loss" - }, - { - "name": "Bestandsver\u00e4nderung Bauauftr\u00e4ge", - "report_type": "Profit and Loss" - }, - { - "name": "Bestandsver\u00e4nderung Auftr\u00e4ge in Arbeit", - "report_type": "Profit and Loss" - }, - { - "name": "Bestandsver\u00e4nd.unfertige Erzeugnisse", - "report_type": "Profit and Loss" - }, - { - "name": "Bestandsver\u00e4nderung fertige Erzeugnisse", - "report_type": "Profit and Loss" - } - ], - "name": "Best.Verdg. FE/UE" - }, - { - "children": [ - { - "name": "Gew\u00e4hrte Skonti EG-Lieferung 16% USt", - "report_type": "Profit and Loss" - }, - { - "name": "Gew\u00e4hrte Rabatte 7% USt", - "report_type": "Profit and Loss" - }, - { - "name": "Im anderen EG-Land stpfl. Lieferungen", - "report_type": "Profit and Loss" - }, - { - "name": "Steuerfr. EG-Lief.v.Neufahrzg.ohne UStID", - "report_type": "Profit and Loss" - }, - { - "name": "Innergemeinschaftl. Dreiecksgesch\u00e4ft", - "report_type": "Profit and Loss" - }, - { - "name": "Entnahme Unternehmer (Waren) ohne USt", - "report_type": "Profit and Loss" - }, - { - "name": "Entnahme Unternehmer (Waren) 19% USt", - "report_type": "Profit and Loss" - }, - { - "name": "Entnahme Unternehmer (Waren) 7% USt", - "report_type": "Profit and Loss" - }, - { - "name": "Entnahme Unternehmer (Waren) 7% USt", - "report_type": "Profit and Loss" - }, - { - "name": "Steuerfreie EG-Lieferungen \u00a74, 1b UStG", - "report_type": "Profit and Loss" - }, - { - "name": "Steuerfreie Ums\u00e4tze \u00a7 4 Nr. 1a UStG", - "report_type": "Profit and Loss" - }, - { - "name": "Erl\u00f6se 16% USt", - "report_type": "Profit and Loss" - }, - { - "name": "Provisionsums\u00e4tze, steuerfrei \u00a74 Nr.8ff", - "report_type": "Profit and Loss" - }, - { - "name": "Entnahme von Gegenst\u00e4nden ohne USt", - "report_type": "Profit and Loss" - }, - { - "name": "Unentgeltliche Wertabgaben", - "report_type": "Profit and Loss" - }, - { - "name": "Sonstige steuerfr. Ums\u00e4tze Inland", - "report_type": "Profit and Loss" - }, - { - "name": "Gew\u00e4hrte Boni 7% USt", - "report_type": "Profit and Loss" - }, - { - "name": "Erl\u00f6se", - "report_type": "Profit and Loss" - }, - { - "name": "Steuerfreie Ums\u00e4tze \u00a7 4 Nr. 2-7 UStG", - "report_type": "Profit and Loss" - }, - { - "name": "Gew\u00e4hrte Skonti EG-Lieferung 7% USt", - "report_type": "Profit and Loss" - }, - { - "name": "Gew\u00e4hrte Skonti stpfl. EG-Lieferung", - "report_type": "Profit and Loss" - }, - { - "name": "Gew\u00e4hrte Skonti stfr. EG-Lieferung", - "report_type": "Profit and Loss" - }, - { - "name": "Gew\u00e4hrte Skonti Leistungen \u00a713b UStG", - "report_type": "Profit and Loss" - }, - { - "name": "Gew\u00e4hrte Skonti EG-Lieferung 19% USt", - "report_type": "Profit and Loss" - }, - { - "name": "Stfr. Ums\u00e4tze aus V. \u00a7 4 Nr. 12 UStG", - "report_type": "Profit and Loss" - }, - { - "name": "Steuerfreie Ums\u00e4tze \u00a74 Nr. 8 ff UStG", - "report_type": "Profit and Loss" - }, - { - "name": "Umsatzsteuer-Verg\u00fctungen", - "report_type": "Profit and Loss" - }, - { - "name": "Nicht steuerbare Ums\u00e4tze", - "report_type": "Profit and Loss" - }, - { - "name": "Gew\u00e4hrte Rabatte", - "report_type": "Profit and Loss" - }, - { - "name": "Gew\u00e4hrte Boni", - "report_type": "Profit and Loss" - }, - { - "name": "Gew\u00e4hrte Boni 16% USt", - "report_type": "Profit and Loss" - }, - { - "name": "Gew\u00e4hrte Boni 19% USt", - "report_type": "Profit and Loss" - }, - { - "name": "Unentgeltl. Zuwend. von Waren ohne USt", - "report_type": "Profit and Loss" - }, - { - "name": "Unentgeltl. Zuwend. von Waren 19% USt", - "report_type": "Profit and Loss" - }, - { - "name": "Unentgeltl. Zuwend. von Waren 7% USt", - "report_type": "Profit and Loss" - }, - { - "name": "Erl\u00f6sschm\u00e4lerungen 19% USt", - "report_type": "Profit and Loss" - }, - { - "name": "Erl\u00f6sschm\u00e4lerungen 7% USt", - "report_type": "Profit and Loss" - }, - { - "name": "Erl\u00f6sschm\u00e4lerungen", - "report_type": "Profit and Loss" - }, - { - "name": "Erl\u00f6sschm\u00e4lerungen steuerfrei \u00a74 Nr. 1a", - "report_type": "Profit and Loss" - }, - { - "name": "Steuerfreie Ums\u00e4tze Offshore usw.", - "report_type": "Profit and Loss" - }, - { - "name": "Gew\u00e4hrte Skonti 19% USt", - "report_type": "Profit and Loss" - }, - { - "name": "Gew\u00e4hrte Skonti 16% USt", - "report_type": "Profit and Loss" - }, - { - "name": "Gew\u00e4hrte Skonti", - "report_type": "Profit and Loss" - }, - { - "name": "Gew\u00e4hrte Skonti 7% USt", - "report_type": "Profit and Loss" - }, - { - "name": "Unentgeltl. Zuwend. von Waren 7% USt", - "report_type": "Profit and Loss" - }, - { - "name": "Erl\u00f6se gem\u00e4\u00df \u00a7 24 UStG", - "report_type": "Profit and Loss" - }, - { - "name": "Erl\u00f6se Kleinunternehmer \u00a7 19 UStG", - "report_type": "Profit and Loss" - }, - { - "name": "Provisionsums\u00e4tze 16% USt", - "report_type": "Profit and Loss" - }, - { - "name": "Provisionsums\u00e4tze 19% USt", - "report_type": "Profit and Loss" - }, - { - "name": "Provisionsums\u00e4tze 7% USt", - "report_type": "Profit and Loss" - }, - { - "name": "Provisionsums\u00e4tze, steuerfrei \u00a7 4 Nr.5", - "report_type": "Profit and Loss" - }, - { - "name": "Provisionsums\u00e4tze", - "report_type": "Profit and Loss" - }, - { - "name": "Erl\u00f6sschm\u00e4lerungen 16% USt", - "report_type": "Profit and Loss" - }, - { - "name": "Erl\u00f6sschm\u00e4lerung EG-Lieferung 7% USt", - "report_type": "Profit and Loss" - }, - { - "name": "Erl\u00f6sschm\u00e4lerung EG-Lieferung steuerfrei", - "report_type": "Profit and Loss" - }, - { - "name": "Erl\u00f6sschm\u00e4l.i.and. EG-Land stpfl. Lief.", - "report_type": "Profit and Loss" - }, - { - "name": "Erl\u00f6sschm\u00e4lerung EG-Lieferung 19% USt", - "report_type": "Profit and Loss" - }, - { - "name": "Erl\u00f6sschm\u00e4lerung EG-Lieferung 16% USt", - "report_type": "Profit and Loss" - }, - { - "name": "Erl\u00f6se 19% USt", - "report_type": "Profit and Loss" - }, - { - "name": "Erl\u00f6se EG-Lieferungen 19% USt", - "report_type": "Profit and Loss" - }, - { - "name": "Erl\u00f6se EG-Lieferungen 7% USt", - "report_type": "Profit and Loss" - }, - { - "name": "Steuerfreie Ums\u00e4tze ohne Vorsteuerabzug", - "report_type": "Profit and Loss" - }, - { - "name": "Erl\u00f6se 19% USt", - "report_type": "Profit and Loss" - }, - { - "name": "Gew\u00e4hrte Rabatte 19% USt", - "report_type": "Profit and Loss" - }, - { - "name": "Gew\u00e4hrte Rabatte 16% USt", - "report_type": "Profit and Loss" - }, - { - "name": "Nicht steuerbare Ums\u00e4tze Drittland", - "report_type": "Profit and Loss" - }, - { - "name": "Nicht steuerbare Ums\u00e4tze EG-Land", - "report_type": "Profit and Loss" - }, - { - "name": "Erl\u00f6se EG-Lieferungen 16% USt", - "report_type": "Profit and Loss" - }, - { - "name": "Erl\u00f6se aus Leistungen nach \u00a7 13b UStG", - "report_type": "Profit and Loss" - } - ], - "name": "Umsatzerl\u00f6se" - } - ], - "name": "Gesamtleistung" - } - ], - "name": "Rohertrag" - } - ], - "name": "Betriebl. Rohertrag" - } - ], - "name": "Betriebsergebnis" - } - ], - "name": "Ergebnis vor Steuern" - }, - { - "children": [ - { - "name": "Solidarit\u00e4tszuschlag", - "report_type": "Profit and Loss" - }, - { - "name": "Solidarit\u00e4tszuschlag f\u00fcr Vorjahre", - "report_type": "Profit and Loss" - }, - { - "name": "K\u00f6rperschaftsteuer", - "report_type": "Profit and Loss" - }, - { - "name": "K\u00f6rperschaftsteuer f\u00fcr Vorjahre", - "report_type": "Profit and Loss" - }, - { - "name": "K\u00f6rperschaftsteuererstattung Vorjahre", - "report_type": "Profit and Loss" - }, - { - "name": "K\u00f6rperschaftsteuererstattung VJ \u00a7 37", - "report_type": "Profit and Loss" - }, - { - "name": "K\u00f6rperschaftsteuer-Erh\u00f6hung \u00a7 38 Abs. 5", - "report_type": "Profit and Loss" - }, - { - "name": "Anzurechn. ausl\u00e4ndische Quellensteuer", - "report_type": "Profit and Loss" - }, - { - "name": "Solidarit\u00e4tszuschl. auf Zinsabschlagst.", - "report_type": "Profit and Loss" - }, - { - "name": "Kapitalertragsteuer 25%", - "report_type": "Profit and Loss" - }, - { - "name": "Kapitalertragsteuer 20%", - "report_type": "Profit and Loss" - }, - { - "name": "Solidarit\u00e4tszuschl.-Erstattung Vorjahre", - "report_type": "Profit and Loss" - }, - { - "name": "Zinsabschlagsteuer", - "report_type": "Profit and Loss" - }, - { - "name": "Gewerbesteuer", - "report_type": "Profit and Loss" - }, - { - "name": "Sol.z. auf Kapitalertragsteuer 25%", - "report_type": "Profit and Loss" - }, - { - "name": "Sol. auf Kapitalertragsteuer 20%", - "report_type": "Profit and Loss" - }, - { - "name": "GewSt-Nachzahlung Vorjahre", - "report_type": "Profit and Loss" - }, - { - "name": "GewSt-Nachzahlung/-Erstattung VJ \u00a74/5b", - "report_type": "Profit and Loss" - }, - { - "name": "GewSt-Erstattung Vorjahre", - "report_type": "Profit and Loss" - }, - { - "name": "Aufl\u00f6sung GewSt-R\u00fcckstellg. \u00a7 4/5b", - "report_type": "Profit and Loss" - }, - { - "name": "Aufl\u00f6sung Gewerbesteuerr\u00fcckstellung", - "report_type": "Profit and Loss" - }, - { - "name": "Ertr\u00e4ge Zuf\u00fchrg/Aufl\u00f6sg latente Steuern", - "report_type": "Profit and Loss" - }, - { - "name": "Aufw. Zuf\u00fchrg/Aufl\u00f6sung latente Steuern", - "report_type": "Profit and Loss" - } - ], - "name": "Steuern Eink.u.Ertr" - } - ], - "name": "Gewinn u. Verlust" - }, - { - "children": [ - { - "children": [ - { - "name": "Haftung aus der Bestellung von Sicherheiten f\u00fcr fremde Verbindlichkeiten gegen\u00fcber verbundenen Unternehmen" - }, - { - "name": "Gegenkonto zu 9271 - 9279 (Soll-Buchung)" - }, - { - "name": "Verbindlichkeiten aus der Begebung und \u00fcbertragung von Wechseln" - }, - { - "name": "Verbindlichkeiten aus der Begebung und \u00fcbertragung von Wechseln gegen\u00fcber verbundenen Unternehmen" - }, - { - "name": "Verbindlichkeiten aus B\u00fcrgschaften- Wechsel- und Scheckb\u00fcrgschaften" - }, - { - "name": "Verbindlichkeiten aus B\u00fcrgschaften- Wechsel- und Scheckb\u00fcrgschaften gegen\u00fcber verbundenen Unternehmen" - }, - { - "name": "Verbindlichkeiten aus Gew\u00e4hrleistungsvertr\u00e4gen" - }, - { - "name": "Verbindlichkeiten aus Gew\u00e4hrleistungsvertr\u00e4gen gegen\u00fcber verbundenen Unternehmen" - }, - { - "name": "Haftung aus der Bestellung von Sicherheiten f\u00fcr fremde Verbindlichkeiten" - }, - { - "name": "Verpflichtungen aus Treuhandverm\u00f6gen" - } - ], - "name": "Statistische Konten f\u00fcr in der Bilanz auszuweisende Haftungsverh\u00e4ltnisse" - }, - { - "children": [ - { - "name": "Andere Verpflichtungen gem\u00e4\u00df \u00a7 285 Nr. 3 HGB" - }, - { - "name": "Andere Verpflichtungen gem\u00e4\u00df \u00a7 285 Nr. 3 HGB gegen\u00fcber verbundenen Unternehmen" - }, - { - "name": "Verpflichtungen aus Miet- und Leasingsvertr\u00e4gen" - }, - { - "name": "Gegenkonto zu 9281-9284" - }, - { - "name": "Verpflichtungen aus Miet- und Leasingsvertr\u00e4gen gegen\u00fcber verbundenen Unternehmen" - } - ], - "name": "Statistische Konten f\u00fcr die im Anhang anzugebenden sonstigen finanziellen Verpflichtungen" - }, - { - "children": [ - { - "name": "Eigenkapitalersetzende Gesellschafterdarlehen " - }, - { - "name": "Ungesicherte Gesellschafterdarlehen mit Restlaufzeit gr\u00f6\u00dfer 5 Jahre" - }, - { - "name": "Gegenkonto zu 9250 und 9255" - } - ], - "name": "Eigenkapitalersetzende Gesellschafterdarlehen " - }, - { - "children": [ - { - "name": "Gegenkonto zu Konto 9260 - 9268" - }, - { - "name": "Mittelfristige R\u00fcckstellungen" - }, - { - "name": "Langfristige R\u00fcckstellungen- au\u00dfer Pensionen" - }, - { - "name": "Kurzfristige R\u00fcckstellungen" - } - ], - "name": "Aufgliederung der R\u00fcckstellungen" - }, - { - "children": [ - { - "children": [ - { - "name": "Gezeichnetes Kapital in Euro (Art. 42 Abs. 3 S. 2 EGHGB)" - }, - { - "name": "Gegenkonto zu 9220-9221" - } - ], - "name": "Gezeichnetes Kapital in Euro" - }, - { - "children": [ - { - "name": "Gezeichnetes Kapital in DM (Art. 42 Abs. 3 S. 1 EGHGB)" - } - ], - "name": "Gezeichnetes Kapital in DM" - } - ], - "name": "Statistische Konten zur informativen Angabe des gezeichneten Kapitals in anderer W\u00e4hrung" - }, - { - "children": [ - { - "name": "Investitionsverbindlichkeiten aus K\u00e4ufen von immateriellen Verm\u00f6gensgegenst\u00e4nden bei Leistungsverbindlichkeiten" - }, - { - "name": "Investitionsverbindlichkeiten aus K\u00e4ufen von Finanzanlagen bei Leistungsverbindlichkeiten" - }, - { - "name": "Forderungen aus Sachanlagenverk\u00e4ufen bei sonstigen Verm\u00f6gensgegenst\u00e4nden" - }, - { - "name": "Gegenkonto zu Konto 9240-43" - }, - { - "name": "Forderungen aus Verk\u00e4ufen von Finanzanlagen bei sonstigen Verm\u00f6gensgegenst\u00e4nden" - }, - { - "name": "Forderungen aus Verk\u00e4ufen immaterielle Verm\u00f6gensgegenst\u00e4nde bei sonstigen Verm\u00f6gensgegenst\u00e4nden" - }, - { - "name": "Gegenkonto zu Konto 9245-47" - }, - { - "name": "Baukostenzusch\u00fcsse" - }, - { - "name": "Investitionszulagen " - }, - { - "name": "Investitionsverbindlichkeiten aus Sachanlagenk\u00e4ufen bei Leistungsverbindlichkeiten" - }, - { - "name": "Investitionsverbindlichkeiten bei den Leistungsverbindlichkeiten" - }, - { - "name": "Investitionszusch\u00fcsse " - }, - { - "name": "Gegenkonto zu Konten 9230- 9238" - } - ], - "name": "Passive Rechnungsabgrenzung" - }, - { - "children": [ - { - "name": "Anzahl der Barkunden" - }, - { - "name": "Gegenkonto zu Konten 9120- 9135-9140" - }, - { - "name": "Gegenkonto f\u00fcr statistische Mengeneinheiten Konten 9101-9107 und Konten 9116-9118" - }, - { - "name": "Auftragsbestand" - }, - { - "name": "Erweiterungsinvestitionen" - }, - { - "name": "Anzahl Rechnungen" - }, - { - "name": "Auftragseingang im Gesch\u00e4ftsjahr" - }, - { - "name": "Gesch\u00e4ftsraum m2" - }, - { - "name": "Verkaufsraum m2" - }, - { - "name": "Unbezahlte Personen" - }, - { - "name": "Verkaufskr\u00e4fte" - }, - { - "name": "Besch\u00e4ftigte Personen" - }, - { - "name": "Verkaufstage" - }, - { - "name": "Anzahl Kreditkunden monatlich" - }, - { - "name": "Anzahl Kreditkunden aufgelaufen" - } - ], - "name": "Statistische Konten f\u00fcr Betriebswirtschaftliche Auswertungen (BWA)" - }, - { - "children": [ - { - "name": "Offene Posten aus 1994" - }, - { - "name": "Offene Posten aus 1995" - }, - { - "name": "Offene Posten aus 1996" - }, - { - "name": "Offene Posten aus 1997" - }, - { - "name": "Summenvortragskonto" - }, - { - "name": "Offene Posten aus 1991" - }, - { - "name": "Offene Posten aus 1992" - }, - { - "name": "Offene Posten aus 1993" - }, - { - "name": "Offene Posten aus 1998" - }, - { - "name": "Saldenvortr\u00e4ge Kreditoren" - }, - { - "name": "Saldenvortr\u00e4ge Debitoren" - }, - { - "name": "Saldenvortr\u00e4ge" - }, - { - "name": "Saldenvortr\u00e4ge- Sachkonten" - }, - { - "name": "Offene Posten aus 2008" - }, - { - "name": "Offene Posten aus 2009" - }, - { - "name": "Offene Posten aus 2006" - }, - { - "name": "Offene Posten aus 2007" - }, - { - "name": "Offene Posten aus 2004" - }, - { - "name": "Offene Posten aus 2005" - }, - { - "name": "Offene Posten aus 2002" - }, - { - "name": "Offene Posten aus 2003" - }, - { - "name": "Offene Posten aus 2000" - }, - { - "name": "Offene Posten aus 2001" - }, - { - "name": "Offene Posten aus 1999" - }, - { - "name": "Offene Posten aus 1990" - } - ], - "name": "Vortragskonten" - }, - { - "children": [ - { - "name": "Gegenkonto zu 9918 (Haben)" - }, - { - "name": "Kinderbetreuungskosten (wie Betriebsausgaben steuerlich anzusetzender Betrag)" - } - ], - "name": "Statistische konten f\u00fcr Kinderbetreuungskosten" - }, - { - "children": [ - { - "name": "Anteil f\u00fcr Verbindlichkeitskonten" - }, - { - "name": "Verrechnungskonto f\u00fcr Anteil Verbindlichkeitskonten" - } - ], - "name": "Statistische Konten f\u00fcr den GuV-Ausweis in \"Gutschrift bzw. Belastung auf Verbindlichkeitskonten\" bei den Zuordnungstabellen f\u00fcr PersHG nach KapCoRiLiG" - }, - { - "children": [ - { - "name": "Gegenkonto 9896-9897 f\u00fcr die Aufteilung der Vorsteuer (E\u00fcR)" - }, - { - "name": "Umsatzsteuer in den Forderungen zum erm\u00e4\u00dfigten Umsatzsteuersatz (E\u00fcR)" - }, - { - "name": "Gegenkonto 9893-9894 f\u00fcr die Aufteilung der Umsatzsteuersatz (E\u00fcR)" - }, - { - "name": "Vorsteuer in den Verbindlichkeiten zum allgemeinen Umsatzsteuersatz (E\u00fcR)" - }, - { - "name": "Vorsteuer in den Verbindlichkeiten zum erm\u00e4\u00dfigten Umsatzsteuersatz (E\u00fcR)" - }, - { - "name": "SO Commitment" - }, - { - "name": "Umsatzsteuer in den Forderungen zum allgemeinen Umsatzsteuersatz (E\u00fcR)" - } - ], - "name": "Vorsteuer-/Umsatzsteuerkonten zur Korrektur der Forderungen/ Verbindlichkeiten (E\u00fcR)" - }, - { - "children": [ - { - "name": "Minderung der Entnahmen \u00a74 (4a) EStG (Haben)" - }, - { - "name": "Gegenkonto zur Erh\u00f6hung der Entnahmen \u00a74 (4a) EStG (Haben)" - }, - { - "name": "Gegenkonto zur Minderung der Entnahmen \u00a74 (4a) EStG" - }, - { - "name": "Erh\u00f6hung der Entnahmen \u00a74 (4a) EStG" - } - ], - "name": "Statistische Konten zu \u00a7 4 (4a) EStG" - }, - { - "children": [ - { - "name": "Gegenkonto zu 9887" - }, - { - "name": "Steueraufwand der Gesellschafter " - } - ], - "name": "Steueraufwand der Gesellschafter" - }, - { - "children": [ - { - "name": "Statistische Konten f\u00fcr den Gewinnzuschlag nach \u00a7\u00a7 6b- 6c und 7g EStG (Haben-Buchung)" - }, - { - "name": "Statistische Konten f\u00fcr den Gewinnzuschlag- Gegenkonto zu 9890" - } - ], - "name": "Statistische Konten f\u00fcr Gewinnzuschlag" - }, - { - "children": [ - { - "name": "Nicht durch Verm\u00f6genseinlagen gedeckte Entnahmen Kommanditisten" - }, - { - "name": "Nicht durch Verm\u00f6genseinlagen gedeckte Entnahmen pers\u00f6nlich haftender Gesellschafter" - } - ], - "name": "Nicht durch Verm\u00f6genseinlagen gedeckte Entnahmen" - }, - { - "children": [ - { - "name": "Verrechnungskonto f\u00fcr nicht durch Verm\u00f6genseinlagen gedeckte Entnahmen pers\u00f6nlich haftender Gesellschafter" - }, - { - "name": "Verrechnungskonto f\u00fcr nicht durch Verm\u00f6genseinlagen gedeckte Entnahmen Kommanditisten" - } - ], - "name": "Verrechnungskonto f\u00fcr nicht durch Verm\u00f6genseinlagen gedeckte Entnahmen" - }, - { - "children": [ - { - "name": "Einzahlungsverpflichtungen Kommanditisten" - }, - { - "name": "Einzahlungsverpflichtungen pers\u00f6nlich haftender Gesellschafter" - } - ], - "name": "Einzahlungsverpflichtungen im Bereich der Forderungen" - }, - { - "children": [ - { - "name": "Ausgleichsposten f\u00fcr aktivierte Bilanzierungshilfen" - }, - { - "name": "Ausgleichsposten f\u00fcr aktivierte eigene Anteile " - } - ], - "name": "Ausgleichsposten f\u00fcr aktivierte eigene Anteile und Bilanzierungshilfen" - }, - { - "children": [ - { - "name": "Verrechnungskonto f\u00fcr Einzahlungsverpflichtungen" - }, - { - "name": "Gesellschafter-Darlehen" - }, - { - "name": "Verlust-/ Vortragskonto" - } - ], - "name": "Kapital Personenhandelsgesellschaft Vollhafter" - }, - { - "children": [ - { - "name": "Verrechnungskonto f\u00fcr Einzahlungsverpflichtungen" - }, - { - "name": "Gesellschafter-Darlehen" - } - ], - "name": "Kapital Personenhandelsgesellschaft Teilhafter" - }, - { - "children": [ - { - "name": "Grundst\u00fccksertrag" - }, - { - "name": "Grundst\u00fccksaufwand" - }, - { - "name": "Privatsteuern" - }, - { - "name": "Privatentnahmen allgemein" - }, - { - "name": "Sonderausgaben unbeschr\u00e4nkt abzugsf\u00e4hig" - }, - { - "name": "Sonderausgaben beschr\u00e4nkt abzugsf\u00e4hig" - }, - { - "name": "Privateinlagen" - }, - { - "name": "Unentgeltliche Wertabgaben" - }, - { - "name": "Au\u00dfergew\u00f6hnliche Belastungen" - }, - { - "name": "Zuwendungen- Spenden" - } - ], - "name": "Privat Teilhafter (f\u00fcr Verrechnung Gesellschafterdarlehen mit Eigenkapitalcharakter- Konto 9840-9849)" - }, - { - "children": [ - { - "name": "Statistisches Konto Fremdgeld" - }, - { - "name": "Gegenkonto zu 9292" - }, - { - "name": "Statistisches Konto steuerfreie Auslagen" - }, - { - "name": "Gegenkonto zu 9290" - }, - { - "name": "Zinsen bei Buchungen \u00fcber Debitoren bei \u00a7 4 Abs. 3 EStG" - }, - { - "name": "Gegenkonto zu 9287 und 9288" - }, - { - "name": "Mahngeb\u00fchren bei Buchungen \u00fcber Debitoren bei \u00a7 4 Abs. 3 EStG" - }, - { - "children": [ - { - "name": "Einlagen stiller Gesellschafter" - } - ], - "name": "Einlagen stiller Gesellschafter" - }, - { - "children": [ - { - "name": "Steuerrechtlicher Ausgleichsposten" - } - ], - "name": "Steuerrechtlicher Ausgleichsposten" - } - ], - "name": "Statistische Konten f\u00fcr 4 Abs. 3 EStG" - }, - { - "children": [ - { - "name": "Produktive L\u00f6hne" - }, - { - "name": "Gegenkonto zu 9210" - }, - { - "name": "Gegenkonto zu 9200" - }, - { - "name": "Besch\u00e4ftigte Personen" - } - ], - "name": "Statistische Konten f\u00fcr den Kennziffernteil der Bilanz" - }, - { - "children": [ - { - "name": "Sonstige Verg\u00fctungen Vollhafter" - }, - { - "name": "Anteil f\u00fcr Konto 9840-49 Teilhafter" - }, - { - "name": "Anteil f\u00fcr Konto Teilhafter 2055" - }, - { - "name": "Gebrauchs\u00fcberlassung Vollhafter" - }, - { - "name": "Restanteil Teillhafter" - }, - { - "name": "Anteil f\u00fcr Konto Vollhafter 2027" - }, - { - "name": "L\u00f6sch- und Korrekturschl\u00fcssel" - }, - { - "name": "Darlehensverzinsung Vollhafter" - }, - { - "name": "Anteil f\u00fcr Konto Vollhafter 2024" - }, - { - "name": "Anteil f\u00fcr Konto Vollhafter 2025" - }, - { - "name": "Anteil f\u00fcr Konto Vollhafter 2026" - }, - { - "name": "Anteil f\u00fcr Konto Vollhafter 2020" - }, - { - "name": "Anteil f\u00fcr Konto Vollhafter 2021" - }, - { - "name": "Anteil f\u00fcr Konto Vollhafter 2022" - }, - { - "name": "Anteil f\u00fcr Konto Vollhafter 2023" - }, - { - "name": "Anteil f\u00fcr Konto Vollhafter 2028" - }, - { - "name": "Anteil f\u00fcr Konto Vollhafter 2029" - }, - { - "name": "Gebrauchs\u00fcberlassung Teillhafter" - }, - { - "name": "Anteil f\u00fcr Konto Teilhafter 2070 " - }, - { - "name": "Anteil f\u00fcr Konto Teilhafter 2076" - }, - { - "name": "Anteil f\u00fcr Konto Teilhafter 2075" - }, - { - "name": "Tantieme Vollhafter" - }, - { - "name": "Anteil f\u00fcr Konto Vollhafter 9817" - }, - { - "name": "Anteil f\u00fcr Konto Vollhafter 9819" - }, - { - "name": "Anteil f\u00fcr Konto Vollhafter 9818" - }, - { - "name": "Sonstige Verg\u00fctungen Teillhafter" - }, - { - "name": "Anteil f\u00fcr Konto Vollhafter 2002" - }, - { - "name": "Anteil f\u00fcr Konto Vollhafter 2003" - }, - { - "name": "Anteil f\u00fcr Konto Vollhafter 2000" - }, - { - "name": "Anteil f\u00fcr Konto Vollhafter 2001" - }, - { - "name": "Anteil f\u00fcr Konto Vollhafter 2006" - }, - { - "name": "Anteil f\u00fcr Konto Vollhafter 2007" - }, - { - "name": "Anteil f\u00fcr Konto Vollhafter 2004" - }, - { - "name": "Anteil f\u00fcr Konto Vollhafter 2005" - }, - { - "name": "Anteil f\u00fcr Konto Vollhafter 2008" - }, - { - "name": "Anteil f\u00fcr Konto Vollhafter 2009" - }, - { - "name": "Anteil f\u00fcr Konto Vollhafter 2018" - }, - { - "name": "Restanteil Vollhafter" - }, - { - "name": "Anteil f\u00fcr Konto Vollhafter 2019" - }, - { - "name": "Anteil f\u00fcr Konto Vollhafter 2015" - }, - { - "name": "Anteil f\u00fcr Konto Vollhafter 2014" - }, - { - "name": "Anteil f\u00fcr Konto Vollhafter 2017" - }, - { - "name": "Anteil f\u00fcr Konto Vollhafter 2016" - }, - { - "name": "Anteil f\u00fcr Konto Vollhafter 2011" - }, - { - "name": "Anteil f\u00fcr Konto Vollhafter 2010" - }, - { - "name": "Anteil f\u00fcr Konto Vollhafter 2013" - }, - { - "name": "Anteil f\u00fcr Konto Vollhafter 2012" - }, - { - "name": "Name des Gesellschafters Vollhafter" - }, - { - "name": "Anteil f\u00fcr Konto Teilhafter 2068" - }, - { - "name": "Anteil f\u00fcr Konto Teilhafter 2069" - }, - { - "name": "Anteil f\u00fcr Konto Teilhafter 2060" - }, - { - "name": "Anteil f\u00fcr Konto Teilhafter 2061" - }, - { - "name": "Anteil f\u00fcr Konto Teilhafter 2062" - }, - { - "name": "Anteil f\u00fcr Konto Teilhafter 2063" - }, - { - "name": "Anteil f\u00fcr Konto Teilhafter 2064" - }, - { - "name": "Anteil f\u00fcr Konto Teilhafter 2065" - }, - { - "name": "Anteil f\u00fcr Konto Teilhafter 2066" - }, - { - "name": "Anteil f\u00fcr Konto Teilhafter 2067" - }, - { - "name": "Name des Gesellschafters Teillhafter" - }, - { - "name": "Anteil f\u00fcr Konto Vollhafter 9827" - }, - { - "name": "Anteil f\u00fcr Konto Teilhafter 2079" - }, - { - "name": "Anteil f\u00fcr Konto Teilhafter 2078" - }, - { - "name": "Anteil f\u00fcr Konto Teilhafter 2073" - }, - { - "name": "Anteil f\u00fcr Konto Teilhafter 2072" - }, - { - "name": "Anteil f\u00fcr Konto Teilhafter 2071" - }, - { - "name": "Anteil f\u00fcr Konto Teilhafter 2077" - }, - { - "name": "Anteil f\u00fcr Konto Vollhafter 9815" - }, - { - "name": "Anteil f\u00fcr Konto Teilhafter 2074" - }, - { - "name": "Anteil f\u00fcr Konto Vollhafter 9814" - }, - { - "name": "Anteil f\u00fcr Konto Vollhafter 9813" - }, - { - "name": "Anteil f\u00fcr Konto Vollhafter 9812" - }, - { - "name": "T\u00e4tigkeitsverg\u00fctung Teillhafter" - }, - { - "name": "Anteil f\u00fcr Konto Vollhafter 9811" - }, - { - "name": "Anteil f\u00fcr Konto Vollhafter 9810" - }, - { - "name": "Anteil f\u00fcr Konto Vollhafter 0067" - }, - { - "name": "Anteil f\u00fcr Konto Vollhafter 0064" - }, - { - "name": "Anteil f\u00fcr Konto Vollhafter 0062" - }, - { - "name": "Anteil f\u00fcr Konto Vollhafter 0060" - }, - { - "name": "Anteil f\u00fcr Konto Vollhafter 0061" - }, - { - "name": "Anteil f\u00fcr Konto Vollhafter 0068" - }, - { - "name": "Anteil f\u00fcr Konto Vollhafter 0069" - }, - { - "name": "Tantieme Teillhafter" - }, - { - "name": "Anteil f\u00fcr Konto Vollhafter 0066" - }, - { - "name": "Anteil f\u00fcr Konto Vollhafter 0065" - }, - { - "name": "Anteil f\u00fcr Konto Vollhafter 0063" - }, - { - "name": "Anteil f\u00fcr Konto Teilhafter 2051" - }, - { - "name": "Anteil f\u00fcr Konto Teilhafter 2050" - }, - { - "name": "Anteil f\u00fcr Konto Teilhafter 2053" - }, - { - "name": "Anteil f\u00fcr Konto Teilhafter 2052" - }, - { - "name": "Anteil f\u00fcr Konto Teilhafter 2054" - }, - { - "name": "Anteil f\u00fcr Konto Teilhafter 2057" - }, - { - "name": "Anteil f\u00fcr Konto Teilhafter 2056" - }, - { - "name": "Anteil f\u00fcr Konto Teilhafter 2059" - }, - { - "name": "Anteil f\u00fcr Konto Teilhafter 2058" - }, - { - "name": "L\u00f6sch- und Korrekturschl\u00fcssel" - }, - { - "name": "Darlehensverzinsung Teillhafter" - }, - { - "name": "Anteil f\u00fcr Konto Vollhafter 9828" - }, - { - "name": "Anteil f\u00fcr Konto Vollhafter 9829" - }, - { - "name": "Anteil f\u00fcr Konto Vollhafter 9822" - }, - { - "name": "Anteil f\u00fcr Konto Vollhafter 9823" - }, - { - "name": "Anteil f\u00fcr Konto Vollhafter 9820 " - }, - { - "name": "Anteil f\u00fcr Konto Vollhafter 9821" - }, - { - "name": "Anteil f\u00fcr Konto Vollhafter 9826" - }, - { - "name": "Anteil f\u00fcr Konto Vollhafter 9824" - }, - { - "name": "Anteil f\u00fcr Konto Vollhafter 9825" - }, - { - "name": "Anteil f\u00fcr Konto Vollhafter 9816" - }, - { - "name": "Anteil f\u00fcr Konto Teilhafter 0085" - }, - { - "name": "Anteil f\u00fcr Konto Teilhafter 0084" - }, - { - "name": "Anteil f\u00fcr Konto Teilhafter 0087" - }, - { - "name": "Anteil f\u00fcr Konto Teilhafter 0086" - }, - { - "name": "Anteil f\u00fcr Konto Teilhafter 0081" - }, - { - "name": "Anteil f\u00fcr Konto Teilhafter 0080 " - }, - { - "name": "Anteil f\u00fcr Konto Teilhafter 0089" - }, - { - "name": "Anteil f\u00fcr Konto Teilhafter 0088" - }, - { - "name": "Anteil f\u00fcr Konto Teilhafter 0082" - }, - { - "name": "T\u00e4tigkeitsverg\u00fctung Vollhafter" - }, - { - "name": "Anteil f\u00fcr Konto Teilhafter 0083" - } - ], - "name": "Statistische Konten f\u00fcr die Kapitalkontenentwicklung" - } - ], - "name": "Vortrags- Kapital- und Statistische Konten" - } - ], - "name": "Deutscher Kontenplan SKR03" - } -} \ No newline at end of file diff --git a/erpnext/accounts/doctype/chart_of_accounts/charts/ec_ec_chart_template.json b/erpnext/accounts/doctype/chart_of_accounts/charts/ec_ec_chart_template.json deleted file mode 100644 index 47d0f2a9a0..0000000000 --- a/erpnext/accounts/doctype/chart_of_accounts/charts/ec_ec_chart_template.json +++ /dev/null @@ -1,2092 +0,0 @@ -{ - "name": "Ecuador - Chart of Accounts", - "root": { - "children": [ - { - "children": [ - { - "children": [ - { - "name": "Garant\u00edas en titularizaci\u00f3n", - "report_type": "Balance Sheet" - }, - { - "name": "Garant\u00edas", - "report_type": "Balance Sheet" - } - ], - "name": "ACREEDORAS" - }, - { - "children": [ - { - "name": "Garant\u00edas ", - "report_type": "Balance Sheet" - }, - { - "name": "Garant\u00edas en titularizaci\u00f3n", - "report_type": "Balance Sheet" - } - ], - "name": "DEUDORAS" - } - ], - "name": "CUENTAS CONTINGENTES" - }, - { - "children": [ - { - "children": [ - { - "name": "Acreedores por contra", - "report_type": "Balance Sheet" - } - ], - "name": "ACREEDORES POR CONTRA" - }, - { - "children": [ - { - "children": [ - { - "name": "Derechos sobre instrumentos financieros derivados", - "report_type": "Balance Sheet" - } - ], - "name": "OTRAS CUENTAS DE ORDEN DEUDORAS" - }, - { - "children": [ - { - "name": "Bienes en garant\u00eda", - "report_type": "Balance Sheet" - }, - { - "name": "Valores en garant\u00eda", - "report_type": "Balance Sheet" - } - ], - "name": "VALORES Y BIENES PROPIOS EN PODER DE TERCEROS" - }, - { - "children": [ - { - "name": "Emisiones no colocadas ", - "report_type": "Balance Sheet" - } - ], - "name": "EMISIONES NO COLOCADAS" - }, - { - "children": [ - { - "name": "Colaterales de las operaciones de reporto burs\u00e1til", - "report_type": "Balance Sheet" - } - ], - "name": "COLATERALES DE LAS OPERACIONES DE REPORTO BURSATIL" - } - ], - "name": "DEUDORAS" - }, - { - "name": "DEUDORES POR CONTRA" - }, - { - "children": [ - { - "children": [ - { - "children": [ - { - "name": "T\u00edtulos de Renta Variable", - "report_type": "Balance Sheet" - }, - { - "name": "Depositos en efectivo", - "report_type": "Balance Sheet" - }, - { - "name": "T\u00edtulos de Renta Fija", - "report_type": "Balance Sheet" - } - ], - "name": "En Garant\u00eda", - "report_type": "Balance Sheet" - }, - { - "children": [ - { - "name": "T\u00edtulos de Renta Fija", - "report_type": "Balance Sheet" - }, - { - "name": "Depositos en efectivo", - "report_type": "Balance Sheet" - }, - { - "name": "T\u00edtulos de Renta Variable", - "report_type": "Balance Sheet" - } - ], - "name": "En Custodia", - "report_type": "Balance Sheet" - } - ], - "name": "VALORES Y BIENES RECIBIDOS DE TERCEROS" - }, - { - "children": [ - { - "name": "Intermediaci\u00f3n de valores" - }, - { - "children": [ - { - "children": [ - { - "name": "Intereses", - "report_type": "Balance Sheet" - }, - { - "name": "Principal", - "report_type": "Balance Sheet" - } - ], - "name": "Fondos Colectivos", - "report_type": "Balance Sheet" - }, - { - "children": [ - { - "name": "Principal", - "report_type": "Balance Sheet" - }, - { - "name": "Intereses", - "report_type": "Balance Sheet" - } - ], - "name": "Fondos Administrados", - "report_type": "Balance Sheet" - } - ], - "name": "Patrimonio de Fondos de Inversi\u00f3n", - "report_type": "Balance Sheet" - }, - { - "children": [ - { - "name": "Principal", - "report_type": "Balance Sheet" - }, - { - "name": "Intereses", - "report_type": "Balance Sheet" - } - ], - "name": "Administraci\u00f3n de portafolio " - }, - { - "children": [ - { - "children": [ - { - "name": "Garant\u00eda", - "report_type": "Balance Sheet" - }, - { - "name": "Inversi\u00f3n", - "report_type": "Balance Sheet" - }, - { - "name": "Inmobiliario", - "report_type": "Balance Sheet" - }, - { - "name": "Titularizaci\u00f3n", - "report_type": "Balance Sheet" - }, - { - "name": "Administraci\u00f3n", - "report_type": "Balance Sheet" - } - ], - "name": "Fideicomisos mercantiles inscritos", - "report_type": "Balance Sheet" - }, - { - "children": [ - { - "name": "Garant\u00eda", - "report_type": "Balance Sheet" - }, - { - "name": "Administraci\u00f3n", - "report_type": "Balance Sheet" - }, - { - "name": "Inversi\u00f3n", - "report_type": "Balance Sheet" - }, - { - "name": "Inmobiliario", - "report_type": "Balance Sheet" - } - ], - "name": "Encargos fiduciarios inscritos", - "report_type": "Balance Sheet" - }, - { - "children": [ - { - "name": "Garant\u00eda", - "report_type": "Balance Sheet" - }, - { - "name": "Inversi\u00f3n", - "report_type": "Balance Sheet" - }, - { - "name": "Administraci\u00f3n", - "report_type": "Balance Sheet" - }, - { - "name": "Inmobiliario", - "report_type": "Balance Sheet" - } - ], - "name": "Fideicomisos mercantiles no inscritos", - "report_type": "Balance Sheet" - }, - { - "children": [ - { - "name": "Inmobiliario", - "report_type": "Balance Sheet" - }, - { - "name": "Inversi\u00f3n", - "report_type": "Balance Sheet" - }, - { - "name": "Administraci\u00f3n", - "report_type": "Balance Sheet" - }, - { - "name": "Garant\u00eda", - "report_type": "Balance Sheet" - } - ], - "name": "Encargos fiduciarios no inscritos", - "report_type": "Balance Sheet" - } - ], - "name": "Patrimonio de Negocios Fiduciarios" - } - ], - "name": "ADMINISTRACION DE RECURSOS DE TERCEROS" - } - ], - "name": "ACREEDORAS" - } - ], - "name": "CUENTAS DE ORDEN" - }, - { - "children": [ - { - "name": "OTROS" - }, - { - "children": [ - { - "children": [ - { - "name": "Participaciones de los trabajadores en utilidades", - "report_type": "Balance Sheet" - }, - { - "name": "Beneficios a empleados", - "report_type": "Balance Sheet" - }, - { - "name": "Remuneraciones ", - "report_type": "Balance Sheet" - }, - { - "name": "Provisi\u00f3n para jubilaci\u00f3n patronal", - "report_type": "Balance Sheet" - }, - { - "name": "Aportes y descuentos al IESS", - "report_type": "Balance Sheet" - }, - { - "name": "Fondo reserva del IESS", - "report_type": "Balance Sheet" - } - ], - "name": "OBLIGACIONES PATRONALES" - }, - { - "children": [ - { - "children": [ - { - "name": "Proveedores", - "report_type": "Balance Sheet" - }, - { - "name": "Acreedores Varios", - "report_type": "Balance Sheet" - }, - { - "name": "Por administraci\u00f3n", - "report_type": "Balance Sheet" - }, - { - "name": "Otras comisiones", - "report_type": "Balance Sheet" - }, - { - "name": "Dividendos por pagar", - "report_type": "Balance Sheet" - }, - { - "name": "Intereses por pagar", - "report_type": "Balance Sheet" - }, - { - "name": "Comisiones por pagar ", - "report_type": "Balance Sheet" - }, - { - "name": "Por Operaciones Burs\u00e1tiles", - "report_type": "Balance Sheet" - }, - { - "name": "Por custodia", - "report_type": "Balance Sheet" - } - ], - "name": "Deuda Sector No Financiero" - } - ], - "name": "PASIVO NO FINANCIERO" - }, - { - "children": [ - { - "children": [ - { - "name": "Valores", - "report_type": "Balance Sheet" - }, - { - "name": "Obligaciones por Arrendamiento Financiero ", - "report_type": "Balance Sheet" - }, - { - "name": "Otras En el exterior", - "report_type": "Balance Sheet" - }, - { - "name": "Obligaciones", - "report_type": "Balance Sheet" - }, - { - "name": "Papel Comercial", - "report_type": "Balance Sheet" - }, - { - "name": "Valores de Titularizaci\u00f3n", - "report_type": "Balance Sheet" - } - ], - "name": "A valor razonable con cambios en resultados" - }, - { - "children": [ - { - "name": "Pr\u00e9stamos", - "report_type": "Balance Sheet" - }, - { - "name": "Anticipos recibidos", - "report_type": "Balance Sheet" - }, - { - "name": "Otras cuentas y documentos por pagar", - "report_type": "Balance Sheet" - } - ], - "name": "Cuentas y documentos por pagar" - }, - { - "children": [ - { - "name": "Accionistas", - "report_type": "Balance Sheet" - }, - { - "name": "Compa\u00f1\u00edas relacionadas / vinculadas", - "report_type": "Balance Sheet" - }, - { - "name": "Administradores", - "report_type": "Balance Sheet" - } - ], - "name": "Relacionadas" - }, - { - "name": "Pasivos por compra de activos no corrientes" - }, - { - "children": [ - { - "name": "Intereses por pagar", - "report_type": "Balance Sheet" - }, - { - "name": "Pr\u00e9stamos", - "report_type": "Balance Sheet" - }, - { - "name": "Sobregiros bancarios", - "report_type": "Balance Sheet" - }, - { - "name": "Obligaciones por contratos de underwriting", - "report_type": "Balance Sheet" - }, - { - "name": "Porci\u00f3n corriente de deuda a largo plazo", - "report_type": "Balance Sheet" - } - ], - "name": "Obligaciones financieras" - }, - { - "name": "Otros pasivos financieros" - } - ], - "name": "PASIVOS FINANCIEROS" - }, - { - "name": "OTROS PASIVOS CORRIENTES" - }, - { - "name": "ACREEDORES POR INTERMEDIACION " - }, - { - "children": [ - { - "name": "Otros", - "report_type": "Balance Sheet" - }, - { - "name": "Litigios", - "report_type": "Balance Sheet" - }, - { - "name": "Indemnizaciones", - "report_type": "Balance Sheet" - }, - { - "name": "Obligaciones Judiciales", - "report_type": "Balance Sheet" - } - ], - "name": "SANCIONES Y MULTAS" - }, - { - "children": [ - { - "name": "Otros", - "report_type": "Balance Sheet" - }, - { - "name": "Impuestos", - "report_type": "Balance Sheet" - }, - { - "name": "Retenciones", - "report_type": "Balance Sheet" - }, - { - "name": "Contribuciones", - "report_type": "Balance Sheet" - } - ], - "name": "OBLIGACIONES TRIBUTARIAS" - } - ], - "name": "PASIVO CORRIENTE" - }, - { - "children": [ - { - "children": [ - { - "name": "Intereses diferidos", - "report_type": "Balance Sheet" - }, - { - "name": "Pasivos por impuestos diferidos", - "report_type": "Balance Sheet" - } - ], - "name": "PASIVOS DIFERIDOS" - } - ], - "name": "PASIVOS NO CORRIENTES" - }, - { - "children": [ - { - "name": "DEUDA SECTOR FINANCIERO" - } - ], - "name": "PASIVO LARGO PLAZO" - } - ], - "name": "PASIVO" - }, - { - "children": [ - { - "children": [ - { - "children": [ - { - "name": "Inversiones en el exterior", - "report_type": "Balance Sheet" - }, - { - "name": "Otros ", - "report_type": "Balance Sheet" - }, - { - "name": "Valores de titularizaci\u00f3n de participaci\u00f3n", - "report_type": "Balance Sheet" - }, - { - "name": "Unidades de participaci\u00f3n", - "report_type": "Balance Sheet" - }, - { - "name": "Cuotas de fondos colectivos", - "report_type": "Balance Sheet" - }, - { - "name": "Acciones y participaciones", - "report_type": "Balance Sheet" - } - ], - "name": "Renta variable" - }, - { - "children": [ - { - "name": "Otros", - "report_type": "Balance Sheet" - }, - { - "name": "P\u00f3lizas de Acumulaci\u00f3n", - "report_type": "Balance Sheet" - }, - { - "name": "Papel Comercial", - "report_type": "Balance Sheet" - }, - { - "name": "Obligaciones Convertibles en acciones", - "report_type": "Balance Sheet" - }, - { - "name": "Overnights", - "report_type": "Balance Sheet" - }, - { - "name": "Facturas Comerciales Negociables", - "report_type": "Balance Sheet" - }, - { - "name": "Obligaciones", - "report_type": "Balance Sheet" - }, - { - "name": "Letras de Cambio", - "report_type": "Balance Sheet" - }, - { - "name": "Dep\u00f3sitos a Plazo", - "report_type": "Balance Sheet" - }, - { - "name": "Valores de Titularizaci\u00f3n", - "report_type": "Balance Sheet" - }, - { - "name": "T\u00edtulos del Banco Central ", - "report_type": "Balance Sheet" - }, - { - "name": "Pagar\u00e9s", - "report_type": "Balance Sheet" - }, - { - "name": "Notas de Cr\u00e9dito", - "report_type": "Balance Sheet" - }, - { - "name": "Inversiones en el exterior", - "report_type": "Balance Sheet" - }, - { - "name": "Certificados de Dep\u00f3sito", - "report_type": "Balance Sheet" - }, - { - "name": "Cupones", - "report_type": "Balance Sheet" - }, - { - "name": "C\u00e9dulas Hipotecarias", - "report_type": "Balance Sheet" - }, - { - "name": "Certificados Financieros", - "report_type": "Balance Sheet" - }, - { - "name": "Certificados de Inversi\u00f3n", - "report_type": "Balance Sheet" - }, - { - "name": "Certificados de Tesorer\u00eda", - "report_type": "Balance Sheet" - }, - { - "name": "Avales", - "report_type": "Balance Sheet" - }, - { - "name": "Bonos del Estado", - "report_type": "Balance Sheet" - }, - { - "name": "Bonos de Prenda", - "report_type": "Balance Sheet" - } - ], - "name": "Renta Fija" - } - ], - "name": "DISPONIBLES PARA LA VENTA" - }, - { - "children": [ - { - "name": "Inversiones mantenidas hasta el vencimiento ", - "report_type": "Balance Sheet" - }, - { - "name": "Pr\u00e9stamos y partidas a cobrar", - "report_type": "Balance Sheet" - } - ], - "name": "PROVISI\u00d3N POR DETERIORO DE ACTIVOS FINANCIEROS" - }, - { - "children": [ - { - "children": [ - { - "name": "Acciones y participaciones", - "report_type": "Balance Sheet" - } - ], - "name": "Acciones y participaciones" - }, - { - "children": [ - { - "name": "Inversiones en el exterior", - "report_type": "Balance Sheet" - } - ], - "name": "Otros" - }, - { - "children": [ - { - "name": "Valores de Titularizaci\u00f3n", - "report_type": "Balance Sheet" - }, - { - "name": "T\u00edtulos del Banco Central ", - "report_type": "Balance Sheet" - }, - { - "name": "Pagar\u00e9s", - "report_type": "Balance Sheet" - }, - { - "name": "P\u00f3lizas de Acumulaci\u00f3n", - "report_type": "Balance Sheet" - }, - { - "name": "Obligaciones Convertibles en acciones", - "report_type": "Balance Sheet" - }, - { - "name": "Papel Comercial", - "report_type": "Balance Sheet" - }, - { - "name": "Facturas Comerciales Negociables", - "report_type": "Balance Sheet" - }, - { - "name": "Overnights", - "report_type": "Balance Sheet" - }, - { - "name": "Notas de Cr\u00e9dito", - "report_type": "Balance Sheet" - }, - { - "name": "Obligaciones", - "report_type": "Balance Sheet" - }, - { - "name": "Dep\u00f3sitos a Plazo", - "report_type": "Balance Sheet" - }, - { - "name": "Letras de Cambio", - "report_type": "Balance Sheet" - }, - { - "name": "Avales", - "report_type": "Balance Sheet" - }, - { - "name": "Bonos de Prenda", - "report_type": "Balance Sheet" - }, - { - "name": "Bonos del Estado", - "report_type": "Balance Sheet" - }, - { - "name": "Certificados Financieros", - "report_type": "Balance Sheet" - }, - { - "name": "C\u00e9dulas Hipotecarias", - "report_type": "Balance Sheet" - }, - { - "name": "Certificados de Tesorer\u00eda", - "report_type": "Balance Sheet" - }, - { - "name": "Certificados de Inversi\u00f3n", - "report_type": "Balance Sheet" - }, - { - "name": "Cupones", - "report_type": "Balance Sheet" - }, - { - "name": "Certificados de Dep\u00f3sito", - "report_type": "Balance Sheet" - } - ], - "name": "Renta Fija" - } - ], - "name": "INVERSIONES MANTENIDAS HASTA EL VENCIMIENTO " - }, - { - "children": [ - { - "children": [ - { - "name": "Cuentas por cobrar a terceros", - "report_type": "Balance Sheet" - }, - { - "name": "Cuentas por cobrar accionistas", - "report_type": "Balance Sheet" - }, - { - "name": "Otros", - "report_type": "Balance Sheet" - }, - { - "name": "Cuentas por cobrar al originador", - "report_type": "Balance Sheet" - } - ], - "name": "Cuentas y Documentos a cobrar a terceros" - } - ], - "name": "PRESTAMOS Y PARTIDAS A COBRAR " - }, - { - "children": [ - { - "children": [ - { - "name": "Cuotas de fondos colectivos", - "report_type": "Balance Sheet" - }, - { - "name": "Valores de titularizaci\u00f3n de participaci\u00f3n", - "report_type": "Balance Sheet" - }, - { - "name": "Acciones y participaciones", - "report_type": "Balance Sheet" - }, - { - "name": "Otros ", - "report_type": "Balance Sheet" - } - ], - "name": "Renta variable" - }, - { - "children": [ - { - "name": "Forward", - "report_type": "Balance Sheet" - }, - { - "name": "Futuros", - "report_type": "Balance Sheet" - }, - { - "name": "Opciones", - "report_type": "Balance Sheet" - }, - { - "name": "Otros", - "report_type": "Balance Sheet" - }, - { - "name": "Inversiones en el exterior", - "report_type": "Balance Sheet" - } - ], - "name": "Derivados" - }, - { - "children": [ - { - "name": "Otros", - "report_type": "Balance Sheet" - }, - { - "name": "Valores de Titularizaci\u00f3n", - "report_type": "Balance Sheet" - }, - { - "name": "T\u00edtulos del Banco Central ", - "report_type": "Balance Sheet" - }, - { - "name": "Obligaciones Convertibles en acciones", - "report_type": "Balance Sheet" - }, - { - "name": "Papel Comercial", - "report_type": "Balance Sheet" - }, - { - "name": "Facturas Comerciales Negociables", - "report_type": "Balance Sheet" - }, - { - "name": "Overnights", - "report_type": "Balance Sheet" - }, - { - "name": "Notas de Cr\u00e9dito", - "report_type": "Balance Sheet" - }, - { - "name": "Obligaciones", - "report_type": "Balance Sheet" - }, - { - "name": "Dep\u00f3sitos a Plazo", - "report_type": "Balance Sheet" - }, - { - "name": "Letras de Cambio", - "report_type": "Balance Sheet" - }, - { - "name": "Pagar\u00e9s", - "report_type": "Balance Sheet" - }, - { - "name": "P\u00f3lizas de Acumulaci\u00f3n", - "report_type": "Balance Sheet" - }, - { - "name": "Bonos de Prenda", - "report_type": "Balance Sheet" - }, - { - "name": "Certificados de Inversi\u00f3n", - "report_type": "Balance Sheet" - }, - { - "name": "Cupones", - "report_type": "Balance Sheet" - }, - { - "name": "Certificados de Dep\u00f3sito", - "report_type": "Balance Sheet" - }, - { - "name": "Avales", - "report_type": "Balance Sheet" - }, - { - "name": "Bonos del Estado", - "report_type": "Balance Sheet" - }, - { - "name": "Certificados Financieros", - "report_type": "Balance Sheet" - }, - { - "name": "C\u00e9dulas Hipotecarias", - "report_type": "Balance Sheet" - }, - { - "name": "Certificados de Tesorer\u00eda", - "report_type": "Balance Sheet" - } - ], - "name": "Renta Fija" - } - ], - "name": "A VALOR RAZONABLE CON CAMBIOS EN RESULTADOS" - } - ], - "name": "ACTIVOS FINANCIEROS" - }, - { - "children": [ - { - "children": [ - { - "children": [ - { - "name": "Fondos rotativos", - "report_type": "Balance Sheet" - }, - { - "name": "Otras monedas", - "report_type": "Balance Sheet" - }, - { - "name": "Moneda de curso legal", - "report_type": "Balance Sheet" - } - ], - "name": "Caja" - }, - { - "name": "Instituciones financieras" - }, - { - "children": [ - { - "name": "Cta. Cte. Otras monedas", - "report_type": "Balance Sheet" - }, - { - "name": "Cta. Cte. Moneda de curso legal", - "report_type": "Balance Sheet" - } - ], - "name": "Banco Central del Ecuador" - }, - { - "children": [ - { - "name": "Cta. Cte. Moneda de curso legal", - "report_type": "Balance Sheet" - }, - { - "name": "Cta. Ahorros Moneda de curso legal", - "report_type": "Balance Sheet" - }, - { - "name": "Cta. Cte. En el exterior", - "report_type": "Balance Sheet" - }, - { - "name": "Cta Ahorros En el exterior", - "report_type": "Balance Sheet" - } - ], - "name": "Otras Instituciones Financieras" - } - ], - "name": "ACTIVO DISPONIBLE" - } - ], - "name": "ACTIVO CORRIENTE " - }, - { - "name": "DEUDORES POR INTERMEDIACION" - }, - { - "children": [ - { - "children": [ - { - "name": "Comisiones por cobrar ", - "report_type": "Balance Sheet" - }, - { - "name": "Cuentas por cobrar a terceros ", - "report_type": "Balance Sheet" - } - ], - "name": "PROVISI\u00d3N POR DETERIORO DE CUENTAS POR COBRAR" - }, - { - "children": [ - { - "name": "Dividendos", - "report_type": "Balance Sheet" - }, - { - "name": "Intereses ", - "report_type": "Balance Sheet" - } - ], - "name": "RENDIMIENTOS POR COBRAR" - }, - { - "name": "DERECHOS POR COMPROMISO DE RECOMPRA" - }, - { - "name": "ANTICIPO A CONSTRUCTOR POR AVANCE DE OBRA" - }, - { - "name": "ANTICIPO COMITENTES" - }, - { - "children": [ - { - "name": "Al Originador", - "report_type": "Balance Sheet" - }, - { - "name": "A Terceros", - "report_type": "Balance Sheet" - } - ], - "name": "CUENTAS POR COBRAR" - }, - { - "children": [ - { - "name": "Otras comisiones" - }, - { - "children": [ - { - "name": "Puestos inactivos", - "report_type": "Balance Sheet" - }, - { - "name": "Operaciones", - "report_type": "Balance Sheet" - } - ], - "name": "Por servicios burs\u00e1tiles" - }, - { - "name": "Asesor\u00eda" - }, - { - "children": [ - { - "name": "Operaciones Extraburs\u00e1tiles", - "report_type": "Balance Sheet" - }, - { - "name": "Operaciones Burs\u00e1tiles", - "report_type": "Balance Sheet" - }, - { - "name": "Contrato de Underwriting", - "report_type": "Balance Sheet" - } - ], - "name": "Intermediaci\u00f3n de valores" - }, - { - "children": [ - { - "name": "Por Manejo de Fondos Administrados", - "report_type": "Balance Sheet" - }, - { - "name": "Por Manejo de Fideicomisos", - "report_type": "Balance Sheet" - }, - { - "name": "Por Manejo de Encargos Fiduciarios", - "report_type": "Balance Sheet" - }, - { - "name": "Por comisiones de administraci\u00f3n", - "report_type": "Balance Sheet" - }, - { - "name": "Por Contratos de Administraci\u00f3n Portafolio de Terceros", - "report_type": "Balance Sheet" - } - ], - "name": "Por administraci\u00f3n y manejo" - }, - { - "children": [ - { - "name": "Valores Materializados", - "report_type": "Balance Sheet" - }, - { - "name": "Por Manejo de Libro de Acciones y Accionistas", - "report_type": "Balance Sheet" - }, - { - "name": "Valores Desmaterializados", - "report_type": "Balance Sheet" - } - ], - "name": "Por Custodia y Conservaci\u00f3n de Valores" - } - ], - "name": "COMISIONES POR COBRAR" - }, - { - "children": [ - { - "name": "A Terceros", - "report_type": "Balance Sheet" - }, - { - "name": "Otros", - "report_type": "Balance Sheet" - }, - { - "name": "A Personal", - "report_type": "Balance Sheet" - } - ], - "name": "DOCUMENTOS POR COBRAR" - }, - { - "name": "OTROS" - }, - { - "name": "PROVISIONES PARA CUENTAS POR COBRAR" - } - ], - "name": "CUENTAS Y DOCUMENTOS POR COBRAR" - }, - { - "children": [ - { - "children": [ - { - "name": "En desarrollo", - "report_type": "Balance Sheet" - }, - { - "name": "En producci\u00f3n", - "report_type": "Balance Sheet" - } - ], - "name": "Plantas en crecimiento", - "report_type": "Balance Sheet" - }, - { - "name": "PROVISI\u00d3N POR DETERIORO DE ACTIVOS BIOL\u00d3GICOS" - }, - { - "children": [ - { - "name": "En producci\u00f3n", - "report_type": "Balance Sheet" - }, - { - "name": "En desarrollo", - "report_type": "Balance Sheet" - } - ], - "name": "Animales vivos", - "report_type": "Balance Sheet" - } - ], - "name": "ACTIVOS BIOLOGICOS" - }, - { - "children": [ - { - "name": "PRODUCTOS TERMINADOS" - }, - { - "name": "PRODUCTOS EN PROCESO" - }, - { - "name": "MATERIA PRIMA" - }, - { - "name": "PROVISI\u00d3N POR DETERIORO DE EXISTENCIAS" - }, - { - "name": "MATERIALES Y SUMINISTROS" - } - ], - "name": "EXISTENCIAS" - }, - { - "children": [ - { - "name": "ACTIVOS ADQUIRIDOS EN ARRENDAMIENTO FINANCIERO" - }, - { - "children": [ - { - "name": "Edificios", - "report_type": "Balance Sheet" - }, - { - "name": "Maquinaria y Equipo", - "report_type": "Balance Sheet" - }, - { - "name": "Muebles y enseres ", - "report_type": "Balance Sheet" - }, - { - "name": "Equipo de Computaci\u00f3n ", - "report_type": "Balance Sheet" - }, - { - "name": "Veh\u00edculos", - "report_type": "Balance Sheet" - }, - { - "name": "Terrenos", - "report_type": "Balance Sheet" - } - ], - "name": "PROPIEDADES" - }, - { - "name": "CONSTRUCCIONES EN CURSO " - }, - { - "name": "PROPIEDADES DE INVERSI\u00d3N" - }, - { - "name": "PLUSVAL\u00cdA MERCANTIL (Goodwill)" - }, - { - "children": [ - { - "name": "Costos de exploraci\u00f3n y desarrollo", - "report_type": "Balance Sheet" - }, - { - "name": "Reservas de recursos extra\u00edbles", - "report_type": "Balance Sheet" - }, - { - "name": "Concesiones", - "report_type": "Balance Sheet" - }, - { - "name": "Licencias", - "report_type": "Balance Sheet" - }, - { - "name": "Patentes y propiedad industrial", - "report_type": "Balance Sheet" - }, - { - "name": "Programas de computaci\u00f3n", - "report_type": "Balance Sheet" - } - ], - "name": "INTANGIBLES" - }, - { - "children": [ - { - "name": "Intangibles", - "report_type": "Balance Sheet" - }, - { - "name": "Propiedades" - }, - { - "name": "Plusval\u00eda mercantil (Goodwill) ", - "report_type": "Balance Sheet" - }, - { - "name": "Propiedades de inversi\u00f3n ", - "report_type": "Balance Sheet" - } - ], - "name": "PROVISI\u00d3N POR DETERIORO DE ACTIVOS NO CORRIENTES" - } - ], - "name": "ACTIVOS NO CORRIENTES" - }, - { - "children": [ - { - "name": "OTROS" - }, - { - "name": "ACTIVO NO CORRIENTE DISPONIBLE PARA LA VENTA" - }, - { - "name": "UNIDADES DE PARTICIPACION" - }, - { - "name": "ACTIVO POR IMPUESTO CORRIENTE" - } - ], - "name": "OTROS ACTIVOS CORRIENTES" - }, - { - "children": [ - { - "children": [ - { - "name": "Activo por impuesto diferido ", - "report_type": "Balance Sheet" - } - ], - "name": "ACTIVO POR IMPUESTO DIFERIDO" - }, - 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}, - { - "children": [ - { - "name": "Otros", - "report_type": "Balance Sheet" - }, - { - "name": "Negocios Fiduciarios", - "report_type": "Balance Sheet" - }, - { - "name": "Oferta P\u00fablica de Valores", - "report_type": "Balance Sheet" - } - ], - "name": "GASTOS POR ESTRUCTURACI\u00d3N" - } - ], - "name": "GASTOS FINANCIEROS" - }, - { - "children": [ - { - "name": "POR PUBLICIDAD" - }, - { - "name": "ARRENDAMIENTOS" - }, - { - "name": "SEGUROS" - }, - { - "name": "MATERIALES Y SUMINISTROS" - }, - { - "name": "SERVICIOS Y MANTENIMIENTO" - }, - { - "name": "DEPRECIACI\u00d3N" - }, - { - "name": "AMORTIZACIONES" - }, - { - "name": "PROVISIONES" - }, - { - "name": "OTROS" - } - ], - "name": "GASTOS GENERALES" - }, - { - "children": [ - { - "children": [ - { - "name": "Honorarios", - "report_type": "Balance Sheet" - } - ], - "name": "HONORARIOS" - }, - { - "children": [ - { - "name": "Beneficios sociales de los trabajadores", - "report_type": "Balance Sheet" - }, - { - "name": "Provisi\u00f3n para jubilaci\u00f3n patronal", - "report_type": "Balance Sheet" - }, - { - "name": "Remuneraciones", - "report_type": "Balance Sheet" - } - ], - "name": "GASTOS DE PERSONAL" - }, - { - "children": [ - { - "name": "Servicios de terceros", - "report_type": "Balance Sheet" - } - ], - "name": "SERVICIOS DE TERCEROS " - } - ], - "name": "GASTOS ADMINISTRATIVOS" - }, - { - "children": [ - { - "name": "ACTIVOS DE EXPLORACI\u00d3N Y EVALUACI\u00d3N MINERA" - }, - { - "name": "PLUSVAL\u00cdA MERCANTIL (GOODWILL)" - }, - { - "name": "ACTIVOS BIOL\u00d3GICOS" - }, - { - "name": "PROPIEDADES DE INVERSI\u00d3N" - }, - { - "name": "CUENTAS Y DOCUMENTOS POR COBRAR" - }, - { - "name": "EXISTENCIAS" - }, - { - "name": "PROPIEDADES PLANTA Y EQUIPO" - } - ], - "name": "GASTOS POR DETERIORO" - }, - { - "name": "IMPUESTOS TASAS Y CONTRIBUCIONES" - } - ], - "name": "CUENTAS DE RESULTADOS DEUDORAS" - } - ], - "name": "PLAN DE CTAS. ECUADOR" - } -} \ No newline at end of file diff --git a/erpnext/accounts/doctype/chart_of_accounts/charts/es_l10nES_chart_template.json b/erpnext/accounts/doctype/chart_of_accounts/charts/es_l10nES_chart_template.json deleted file mode 100644 index a9793fbc2f..0000000000 --- a/erpnext/accounts/doctype/chart_of_accounts/charts/es_l10nES_chart_template.json +++ /dev/null @@ -1,8223 +0,0 @@ -{ - "name": "Plantilla PGCE completo 2008", - "root": { - "children": [ - { - "children": [ - { - "children": [ - { - "children": [ - { - "children": [ - { - "name": "Deterioro de valor de cr\u00e9ditos a empresas asociadas", - "report_type": "Balance Sheet" - } - ], - "name": "Deterioro de valor de cr\u00e9ditos a empresas asociadas", - "report_type": "Balance Sheet" - }, - { - "children": [ - { - "name": "Deterioro de valor de cr\u00e9ditos a otras partes vinculadas", - "report_type": "Balance Sheet" - } - ], - "name": "Deterioro de valor de cr\u00e9ditos a otras partes vinculadas", - "report_type": "Balance Sheet" - 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{ - "children": [ - { - "name": "Deterioro de valor de maquinaria", - "report_type": "Balance Sheet" - } - ], - "name": "Deterioro de valor de maquinaria", - "report_type": "Balance Sheet" - }, - { - "children": [ - { - "name": "Deterioro de valor de instalaciones t\u00e9cnicas", - "report_type": "Balance Sheet" - } - ], - "name": "Deterioro de valor de instalaciones t\u00e9cnicas", - "report_type": "Balance Sheet" - }, - { - "children": [ - { - "name": "Deterioro de valor de otras instaciones", - "report_type": "Balance Sheet" - } - ], - "name": "Deterioro de valor de otras instaciones", - "report_type": "Balance Sheet" - }, - { - "children": [ - { - "name": "Deterioro de valor de utillaje", - "report_type": "Balance Sheet" - } - ], - "name": "Deterioro de valor de utillaje", - "report_type": "Balance Sheet" - }, - { - "children": [ - { - "name": "Deterioro de valor de equipos para proceso de informaci\u00f3n", - "report_type": "Balance Sheet" - } - ], - "name": "Deterioro de valor de equipos para proceso de informaci\u00f3n", - 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], - "name": "Proveedores, empresas asociadas", - "report_type": "Balance Sheet" - }, - { - "children": [ - { - "name": "Proveedores, otras partes vinculadas", - "report_type": "Balance Sheet" - } - ], - "name": "Proveedores, otras partes vinculadas", - "report_type": "Balance Sheet" - }, - { - "children": [ - { - "name": "Anticipos a proveedores", - "report_type": "Balance Sheet" - } - ], - "name": "Anticipos a proveedores", - "report_type": "Balance Sheet" - }, - { - "children": [ - { - "name": "Envases y embalajes a devolver a proveedores", - "report_type": "Balance Sheet" - } - ], - "name": "Envases y embalajes a devolver a proveedores", - "report_type": "Balance Sheet" - }, - { - "children": [ - { - "name": "Proveedores, efectos comerciales a pagar", - "report_type": "Balance Sheet" - } - ], - "name": "Proveedores, efectos comerciales a pagar", - "report_type": "Balance Sheet" - }, - { - "children": [ - { - "children": [ - { - "name": "Proveedores, facturas pendientes de recibir o de formalizar", - "report_type": "Balance Sheet" - } - ], - "name": "Proveedores, facturas pendientes de recibir o de formalizar", - "report_type": "Balance Sheet" - }, - { - "children": [ - { - "name": "Proveedores (moneda extranjera)", - "report_type": "Balance Sheet" - } - ], - "name": "Proveedores (moneda extranjera)", - "report_type": "Balance Sheet" - }, - { - "children": [ - { - "name": "Proveedores (euros)", - "report_type": "Balance Sheet" - } - ], - "name": "Proveedores (euros)", - "report_type": "Balance Sheet" - } - ], - "name": "Proveedores", - "report_type": "Balance Sheet" - }, - { - "children": [ - { - "children": [ - { - "name": "Envases y embalajes a devolver a proveedores, empresas del grupo", - "report_type": "Balance Sheet" - } - ], - "name": "Envases y embalajes a devolver a proveedores, empresas del grupo", - "report_type": "Balance Sheet" - }, - { - "children": [ - { - "name": "Proveedores, empresas del grupo, facturas pendientes de recibir o de formalizar", - "report_type": "Balance Sheet" - } - ], - "name": "Proveedores, empresas del grupo, facturas pendientes de recibir o de formalizar", - "report_type": "Balance Sheet" - }, - { - "children": [ - { - "name": "Proveedores, empresas del grupo (moneda extranjera)", - "report_type": "Balance Sheet" - } - ], - "name": "Proveedores, empresas del grupo (moneda extranjera)", - "report_type": "Balance Sheet" - }, - { - "children": [ - { - "name": "Efectos comerciales a pagar, empresas del grupo", - "report_type": "Balance Sheet" - } - ], - "name": "Efectos comerciales a pagar, empresas del grupo", - "report_type": "Balance Sheet" - }, - { - "children": [ - { - "name": "Proveedores, empresas del grupo (euros)", - "report_type": "Balance Sheet" - } - ], - "name": "Proveedores, empresas del grupo (euros)", - "report_type": "Balance Sheet" - } - ], - "name": "Proveedores, empresas del grupo", - "report_type": "Balance Sheet" - } - ], - "name": "Proveedores", - "report_type": "Balance Sheet" - }, - { - "children": [ - { - "children": [ - { - "children": [ - { - "name": "Acreedores por prestaciones de servicios, facturas pendientes de recibir o de formalizar", - "report_type": "Balance Sheet" - } - ], - "name": "Acreedores por prestaciones de servicios, facturas pendientes de recibir o de formalizar", - "report_type": "Balance Sheet" - }, - { - "children": [ - { - "name": "Acreedores por prestaciones de servicios (moneda extranjera)", - "report_type": "Balance Sheet" - } - ], - "name": "Acreedores por prestaciones de servicios (moneda extranjera)", - "report_type": "Balance Sheet" - }, - { - "children": [ - { - "name": "Acreedores por prestaciones de servicios (euros)", - "report_type": "Balance Sheet" - } - ], - "name": "Acreedores por prestaciones de servicios (euros)", - "report_type": "Balance Sheet" - } - ], - "name": "Acreedores por prestaciones de servicios", - "report_type": "Balance Sheet" - }, - { - "children": [ - { - "name": "Acreedores, efectos comerciales a pagar", - "report_type": "Balance Sheet" - } - ], - "name": "Acreedores, efectos comerciales a pagar", - "report_type": "Balance Sheet" - }, - { - "children": [ - { - "name": "Acreedores por operaciones en com\u00fan", - "report_type": "Balance Sheet" - } - ], - "name": "Acreedores por operaciones en com\u00fan", - "report_type": "Balance Sheet" - } - ], - "name": "Acreedores varios", - "report_type": "Balance Sheet" - }, - { - "children": [ - { - "children": [ - { - "name": "Clientes, empresas asociadas", - "report_type": "Balance Sheet" - } - ], - "name": "Clientes, empresas asociadas", - "report_type": "Balance Sheet" - }, - { - "children": [ - { - "name": "Clientes de dudoso cobro", - "report_type": "Balance Sheet" - } - ], - "name": "Clientes de dudoso cobro", - "report_type": "Balance Sheet" - }, - { - "children": [ - { - "name": "Envases y embalajes a devolver por clientes", - "report_type": "Balance Sheet" - } - ], - "name": "Envases y embalajes a devolver por clientes", - "report_type": "Balance Sheet" - }, - { - "children": [ - { - "children": [ - { - "name": "Clientes (moneda extranjera)", - "report_type": "Balance Sheet" - } - ], - "name": "Clientes (moneda extranjera)", - "report_type": "Balance Sheet" - }, - { - "children": [ - { - "name": "Clientes, facturas pendientes de recibir o de formalizar", - "report_type": "Balance Sheet" - } - ], - "name": "Clientes, facturas pendientes de recibir o de formalizar", - "report_type": "Balance Sheet" - }, - { - "children": [ - { - "name": "Clientes (euros)", - "report_type": "Balance Sheet" - } - ], - "name": "Clientes (euros)", - "report_type": "Balance Sheet" - } - ], - "name": "Clientes", - "report_type": "Balance Sheet" - }, - { - "children": [ - { - "children": [ - { - "name": "Efectos comerciales impagados", - "report_type": "Balance Sheet" - } - ], - "name": "Efectos comerciales impagados", - "report_type": "Balance Sheet" - }, - { - "children": [ - { - "name": "Efectos comerciales en gesti\u00f3n de cobro", - "report_type": "Balance Sheet" - } - ], - "name": "Efectos comerciales en gesti\u00f3n de cobro", - "report_type": "Balance Sheet" - }, - { - "children": [ - { - "name": "Efectos comerciales en cartera", - "report_type": "Balance Sheet" - } - ], - "name": "Efectos comerciales en cartera", - "report_type": "Balance Sheet" - }, - { - "children": [ - { - "name": "Efectos comerciales descontados", - "report_type": "Balance Sheet" - } - ], - "name": "Efectos comerciales descontados", - "report_type": "Balance Sheet" - } - ], - "name": "Clientes, efectos comerciales a cobrar", - "report_type": "Balance Sheet" - }, - { - "children": [ - { - "name": "Clientes, operaciones de factoring", - "report_type": "Balance Sheet" - } - ], - "name": "Clientes, operaciones de factoring", - "report_type": "Balance Sheet" - }, - { - "children": [ - { - "children": [ - { - "name": "Clientes empresas del grupo (euros)", - "report_type": "Balance Sheet" - } - ], - "name": "Clientes empresas del grupo (euros)", - "report_type": "Balance Sheet" - }, - { - "children": [ - { - "name": "Clientes empresas del grupo, facturas pendientes de formalizar", - "report_type": "Balance Sheet" - } - ], - "name": "Clientes empresas del grupo, facturas pendientes de formalizar", - "report_type": "Balance Sheet" - }, - { - "children": [ - { - "name": "Efectos comerciales a cobrar, empresas del grupo", - "report_type": "Balance Sheet" - } - ], - "name": "Efectos comerciales a cobrar, empresas del grupo", - "report_type": "Balance Sheet" - }, - { - "children": [ - { - "name": "Clientes empresas del grupo, operaciones de factoring", - "report_type": "Balance Sheet" - } - ], - "name": "Clientes empresas del grupo, operaciones de factoring", - "report_type": "Balance Sheet" - }, - { - "children": [ - { - "name": "Clientes empresas del grupo (moneda extranjera)", - "report_type": "Balance Sheet" - } - ], - "name": "Clientes empresas del grupo (moneda extranjera)", - "report_type": "Balance Sheet" - }, - { - "children": [ - { - "name": "Clientes empresas del grupo de dudoso cobro", - "report_type": "Balance Sheet" - } - ], - "name": "Clientes empresas del grupo de dudoso cobro", - "report_type": "Balance Sheet" - }, - { - "children": [ - { - "name": "Envases y embalajes a devolver a clientes, empresas del grupo", - "report_type": "Balance Sheet" - } - ], - "name": "Envases y embalajes a devolver a clientes, empresas del grupo", - "report_type": "Balance Sheet" - } - ], - "name": "Clientes, empresas del grupo", - "report_type": "Balance Sheet" - }, - { - "children": [ - { - "name": "Anticipos de clientes", - "report_type": "Balance Sheet" - } - ], - "name": "Anticipos de clientes", - "report_type": "Balance Sheet" - }, - { - "children": [ - { - "name": "Clientes, otras partes vinculadas", - "report_type": "Balance Sheet" - } - ], - "name": "Clientes, otras partes vinculadas", - "report_type": "Balance Sheet" - } - ], - "name": "Clientes", - "report_type": "Balance Sheet" - }, - { - "children": [ - { - "children": [ - { - "name": "Ingresos anticipados", - "report_type": "Balance Sheet" - } - ], - "name": "Ingresos anticipados", - "report_type": "Balance Sheet" - }, - { - "children": [ - { - "name": "Gastos anticipados", - "report_type": "Balance Sheet" - } - ], - "name": "Gastos anticipados", - "report_type": "Balance Sheet" - } - ], - "name": "Ajustes por periodificaci\u00f3n" - }, - { - "children": [ - { - "children": [ - { - "name": "Deterioro de valor de cr\u00e9ditos por operaciones comerciales" - } - ], - "name": "Deterioro de valor de cr\u00e9ditos por operaciones comerciales" - }, - { - "children": [ - { - "children": [ - { - "name": "Provisi\u00f3n para otras operaciones comerciales" - } - ], - "name": "Provisi\u00f3n para otras operaciones comerciales" - }, - { - "children": [ - { - "name": "Provisi\u00f3n por contratos onerosos" - } - ], - "name": "Provisi\u00f3n por contratos onerosos" - } - ], - "name": "Provisiones por operaciones comerciales" - }, - { - "children": [ - { - "children": [ - { - "name": "Deterioro de valor de cr\u00e9ditos por operaciones comerciales con empresas asociadas" - } - ], - "name": "Deterioro de valor de cr\u00e9ditos por operaciones comerciales con empresas asociadas" - }, - { - "children": [ - { - "name": "Deterioro de valor de cr\u00e9ditos por operaciones comerciales con otras partes vinculadas" - } - ], - "name": "Deterioro de valor de cr\u00e9ditos por operaciones comerciales con otras partes vinculadas" - }, - { - "children": [ - { - "name": "Deterioro de valor de cr\u00e9ditos por operaciones comerciales con empresas del grupo" - } - ], - "name": "Deterioro de valor de cr\u00e9ditos por operaciones comerciales con empresas del grupo" - } - ], - "name": "Deterioro de valor de cr\u00e9ditos por operaciones comerciales con partes vinculadas" - } - ], - "name": "Deterioro de valor de cr\u00e9ditos comerciales y provisiones a corto plazo" - }, - { - "children": [ - { - "children": [ - { - "name": "Deudores por operaciones en com\u00fan", - "report_type": "Balance Sheet" - } - ], - "name": "Deudores por operaciones en com\u00fan", - "report_type": "Balance Sheet" - }, - { - "children": [ - { - "children": [ - { - "name": "Deudores, efectos comerciales descontados", - "report_type": "Balance Sheet" - } - ], - "name": "Deudores, efectos comerciales descontados", - "report_type": "Balance Sheet" - }, - { - "children": [ - { - "name": "Deudores, efectos comerciales en cartera", - "report_type": "Balance Sheet" - } - ], - "name": "Deudores, efectos comerciales en cartera", - "report_type": "Balance Sheet" - }, - { - "children": [ - { - "name": "Deudores, efectos comerciales en gesti\u00f3n de cobro", - "report_type": "Balance Sheet" - } - ], - "name": "Deudores, efectos comerciales en gesti\u00f3n de cobro", - "report_type": "Balance Sheet" - }, - { - "children": [ - { - "name": "Deudores, efectos comerciales impagados", - "report_type": "Balance Sheet" - } - ], - "name": "Deudores, efectos comerciales impagados", - "report_type": "Balance Sheet" - } - ], - "name": "Deudores, efectos comerciales a cobrar", - "report_type": "Balance Sheet" - }, - { - "children": [ - { - "children": [ - { - "name": "Deudores (euros)", - "report_type": "Balance Sheet" - } - ], - "name": "Deudores (euros)", - "report_type": "Balance Sheet" - }, - { - "children": [ - { - "name": "Deudores (moneda extranjera)", - "report_type": "Balance Sheet" - } - ], - "name": "Deudores (moneda extranjera)", - "report_type": "Balance Sheet" - }, - { - "children": [ - { - "name": "Deudores, facturas pendientes de formalizar", - "report_type": "Balance Sheet" - } - ], - "name": "Deudores, facturas pendientes de formalizar", - "report_type": "Balance Sheet" - } - ], - "name": "Deudores", - "report_type": "Balance Sheet" - }, - { - "children": [ - { - "name": "Deudores de dudoso cobro", - "report_type": "Balance Sheet" - } - ], - "name": "Deudores de dudoso cobro", - "report_type": "Balance Sheet" - } - ], - "name": "Deudores varios", - "report_type": "Balance Sheet" - } - ], - "name": "Acreedores y deudores por operaciones comerciales" - } - ], - "name": "Plan General Contable PYMES 2008", - "parent_id": null - } -} \ No newline at end of file diff --git a/erpnext/accounts/doctype/chart_of_accounts/charts/et_l10n_et.json b/erpnext/accounts/doctype/chart_of_accounts/charts/et_l10n_et.json deleted file mode 100644 index 5ed24276f8..0000000000 --- a/erpnext/accounts/doctype/chart_of_accounts/charts/et_l10n_et.json +++ /dev/null @@ -1,489 +0,0 @@ -{ - "name": "Ethiopia Tax and Account Chart Template", - "root": { - "children": [ - { - "children": [ - { - "name": "Other" - }, - { - "name": "Purchase Returns and Allowances" - }, - { - "name": "Cost of Goods and Services" - }, - { - "name": "Inventory Adjustments" - } - ], - "name": "COST OF GOODS SOLD" - }, - { - "children": [ - { - "children": [ - { - "children": [ - { - "name": "Commercial Loan" - } - ], - "name": "Foreign Loans" - }, - { - "children": [ - { - "name": "Commercial Loan" - } - ], - "name": "Local Loans" - } - ], - "name": "Long-Term Debt" - }, - { - "children": [ - { - "children": [ - { - "name": "Retention on contract" - } - ], - "name": "Retentions" - }, - { - "children": [ - { - "name": "Pension contribution payable" - }, - { - "name": "Trade Creditors" - }, - { - "name": "Grace period payables" - }, - { - "name": "VAT Payable" - }, - { - "name": "Witholding Payable" - }, - { - "name": "Salary payable" - }, - { - "name": "Federal Income Tax" - } - ], - "name": "Accounts Payable" - }, - { - "children": [ - { - "name": "Other deposits" - } - ], - "name": "Deposits" - } - ], - "name": "Payables" - } - ], - "name": "LIABILITIES" - }, - { - "children": [ - { - "children": [ - { - "children": [ - { - "name": "Allowances to contract staff" - }, - { - "name": "Allowances to permanent staff" - }, - { - "name": "Allowances to external contract staff" - } - ], - "name": "Allowances/benefits" - }, - { - "children": [ - { - "name": "Contribution to permanent staff pensions" - } - ], - "name": "Pension Contributions" - }, - { - "children": [ - { - "name": "Wages to contract staff" - }, - { - "name": "Salaries to permanent staff" - }, - { - "name": "Miscellaneous payments to staff" - }, - { - "name": "Wages to casual staff" - }, - { - "name": "Wages to external contract staff" - } - ], - "name": "Compensation" - } - ], - "name": "PERSONNEL SERVICES" - }, - { - "children": [ - { - "children": [ - { - "name": "Official entertainment" - }, - { - "name": "Transport fees" - }, - { - "name": "Per diem" - } - ], - "name": "Travelling and Official Entertainment Services" - }, - { - "children": [ - { - "name": "Maintenance and repair of plant, machinery, and equipment" - }, - { - "name": "Maintenance and repair of vehicles and other transport" - }, - { - "name": "Maintenance and repair of buildings, furnishings and fixtures" - }, - { - "name": "Maintenance and repair of infrastructure" - } - ], - "name": "Maintenance and Repair Services" - }, - { - "children": [ - { - "name": "Agriculture, forestry and marine inputs" - }, - { - "name": "Veterinary supplies and drugs" - }, - { - "name": "Research and development supplies" - }, - { - "name": "Miscellaneous equipment" - }, - { - "name": "Other material and supplies" - }, - { - "name": "Uniforms, clothing, bedding" - }, - { - "name": "Printing" - }, - { - "name": "Office supplies" - }, - { - "name": "Educational supplies" - }, - { - "name": "Medical supplies" - }, - { - "name": "Fuel and lubricants" - }, - { - "name": "Food" - } - ], - "name": "Goods and Supplies" - }, - { - "children": [ - { - "name": "Local training" - }, - { - "name": "External training" - } - ], - "name": "Training Services" - }, - { - "children": [ - { - "name": "Water and other utilities" - }, - { - "name": "Telecommunication charges" - }, - { - "name": "Freight" - }, - { - "name": "Insurance" - }, - { - "name": "Electricity charges" - }, - { - "name": "Fees and charges" - }, - { - "name": "Contracted professional services" - }, - { - "name": "Advertising" - }, - { - "name": "Rent" - } - ], - "name": "Contracted Services" - } - ], - "name": "GOODS AND SERVICES" - }, - { - "children": [ - { - "children": [ - { - "name": "Pre-construction activities" - }, - { - "name": "Construction of buildings" - }, - { - "name": "Construction of infrastructure" - } - ], - "name": "Construction" - }, - { - "children": [ - { - "name": "Depreciation of vehicles and other vehicular transport" - }, - { - "name": "Depreciation of plant, machinery and equipment" - }, - { - "name": "Depreciation of buildings, furnishings and fixtures" - }, - { - "name": "Depreciation of livestock and transport animals" - } - ], - "name": "Fixed Assets" - } - ], - "name": "FIXED ASSETS AND CONSTRUCTION" - }, - { - "children": [ - { - "children": [ - { - "name": "Payments of interest and bank charges on local debt" - }, - { - "name": "Payments on the principal of foreign debt" - }, - { - "name": "Payments on the principal of local debt" - }, - { - "name": "Payments of interest and bank charges on foreign debt" - } - ], - "name": "Debt Payments" - } - ], - "name": "OTHER PAYMENTS" - } - ], - "name": "EXPENSES" - }, - { - "children": [ - { - "name": "Stock" - }, - { - "children": [ - { - "name": "Other Debtors" - }, - { - "children": [ - { - "name": "Advance to supplier" - }, - { - "name": "Advance to contractors" - }, - { - "name": "Advance to consultant" - } - ], - "name": "Prepayments" - }, - { - "children": [ - { - "name": "VAT Withholding Receivable on Sales" - }, - { - "name": "Trade Debtors" - }, - { - "name": "Withholding Receivable on Sales" - }, - { - "name": "VAT Receivable on Purchases" - }, - { - "name": "Cash shortage" - }, - { - "name": "Advance to staff" - }, - { - "name": "Suspense" - }, - { - "name": "Cash Registers" - } - ], - "name": "Accounts Receivable" - } - ], - "name": "Receivables" - }, - { - "name": "Investments" - }, - { - "name": "Long Term Loans" - }, - { - "children": [ - { - "name": "Finished Goods" - }, - { - "name": "Work in Progress" - } - ], - "name": "Production Stock" - }, - { - "name": "Goods in Transit" - }, - { - "children": [ - { - "children": [ - { - "name": "Construction of buildings" - }, - { - "name": "Construction of infrastructure" - } - ], - "name": "Construction in Progress" - }, - { - "children": [ - { - "name": "Plant machinery and equipment" - }, - { - "name": "Furnishings and fixtures" - }, - { - "name": "Aircraft, boats, etc" - }, - { - "name": "Vehicles and other vehicular transport" - }, - { - "name": "Infrastructure" - }, - { - "name": "Buildings" - }, - { - "name": "Livestock and tansport animals" - } - ], - "name": "Property and Equipment" - } - ], - "name": "Fixed Assets" - }, - { - "children": [ - { - "name": "Investments current assets" - }, - { - "name": "Cash on hand and at bank" - }, - { - "name": "Letter of Credit restricted account" - }, - { - "name": "Cash at bank in foreigh currency" - } - ], - "name": "Cash and Cash Equivalents" - } - ], - "name": "ASSETS" - }, - { - "children": [ - { - "name": "Profit and loss account" - }, - { - "name": "Reserves" - }, - { - "name": "Share capital / equity" - } - ], - "name": "NET ASSETS/EQUITY" - }, - { - "children": [ - { - "name": "Sales of Goods and Services" - } - ], - "name": "REVENUE" - } - ], - "name": "Ethiopia", - "parent_id": null - } -} \ No newline at end of file diff --git a/erpnext/accounts/doctype/chart_of_accounts/charts/fr_l10n_fr_pcg_chart_template.json b/erpnext/accounts/doctype/chart_of_accounts/charts/fr_l10n_fr_pcg_chart_template.json deleted file mode 100644 index 400fa419e4..0000000000 --- a/erpnext/accounts/doctype/chart_of_accounts/charts/fr_l10n_fr_pcg_chart_template.json +++ /dev/null @@ -1,3785 +0,0 @@ -{ - "name": "Plan Comptable G\u00e9n\u00e9ral (France)", - "root": { - "children": [ - { - "children": [ - { - "children": [ - { - "name": "Virements internes" - }, - { - "children": [ - { - "children": [ - { - "account_type": "Cash", - "name": "Obligations", - "report_type": "Balance Sheet" - }, - { - "account_type": "Cash", - "name": "Autres titres conf\u00e9rant un droit de propri\u00e9t\u00e9 ", - "report_type": "Balance Sheet" - }, - { - "account_type": "Cash", - "name": "Actions", - "report_type": "Balance Sheet" - }, - { - "account_type": "Cash", - "name": "Autres valeurs mobili\u00e8res de placement et cr\u00e9ances assimil\u00e9es (provisions)", - "report_type": "Balance Sheet" - } - ], - "name": "Provisions pour d\u00e9pr\u00e9ciation des valeurs mobili\u00e8res de placement" - } - ], - "name": "Provisions pour d\u00e9pr\u00e9ciation des comptes financiers" - }, - { - "children": [ - { - "account_type": "Cash", - "name": "Autres titres conf\u00e9rant un droit de propri\u00e9t\u00e9", - "report_type": "Balance Sheet" - }, - { - "children": [ - { - "account_type": "Cash", - "name": "Int\u00e9r\u00eats courus sur obligations, bons et valeurs assimil\u00e9es", - "report_type": "Balance Sheet" - }, - { - "account_type": "Cash", - "name": "Bons de souscription", - "report_type": "Balance Sheet" - }, - { - "account_type": "Cash", - "name": "Autres valeurs mobili\u00e8res", - "report_type": "Balance Sheet" - } - ], - "name": "Autres valeurs mobili\u00e8res de placement et autres cr\u00e9ances assimil\u00e9es" - }, - { - "account_type": "Cash", - "name": "Bons du Tr\u00e9sor et bons de caisse \u00e0 court terme", - "report_type": "Balance Sheet" - }, - { - "account_type": "Cash", - "name": "Parts dans entreprises li\u00e9es", - "report_type": "Balance Sheet" - }, - { - "account_type": "Cash", - "name": "Versements restant \u00e0 effectuer sur valeurs mobili\u00e8res de placement non lib\u00e9r\u00e9es", - "report_type": "Balance Sheet" - }, - { - "children": [ - { - "account_type": "Cash", - "name": "Titres cot\u00e9s", - "report_type": "Balance Sheet" - }, - { - "account_type": "Cash", - "name": "Titres non cot\u00e9s", - "report_type": "Balance Sheet" - } - ], - "name": "Actions" - }, - { - "account_type": "Cash", - "name": "Obligations et bons \u00e9mis par la soci\u00e9t\u00e9 et rachet\u00e9s par elle", - "report_type": "Balance Sheet" - }, - { - "children": [ - { - "account_type": "Cash", - "name": "Titres non cot\u00e9s", - "report_type": "Balance Sheet" - }, - { - "account_type": "Cash", - "name": "Titres cot\u00e9s", - "report_type": "Balance Sheet" - } - ], - "name": "Obligations" - }, - { - "account_type": "Cash", - "name": "Actions propres", - "report_type": "Balance Sheet" - } - ], - "name": "Valeurs mobili\u00e8res de placement" - }, - { - "children": [ - { - "children": [ - { - "account_type": "Cash", - "name": "Cr\u00e9dit de mobilisation de cr\u00e9ances commerciales (CMCC)", - "report_type": "Balance Sheet" - }, - { - "account_type": "Cash", - "name": "Mobilisation de cr\u00e9ances n\u00e9es \u00e0 l'\u00e9tranger", - "report_type": "Balance Sheet" - }, - { - "account_type": "Cash", - "name": "Int\u00e9r\u00eats courus sur concours bancaires courants", - "report_type": "Balance Sheet" - } - ], - "name": "Concours bancaires courants" - }, - { - "account_type": "Cash", - "name": "Soci\u00e9t\u00e9s de bourse", - "report_type": "Balance Sheet" - }, - { - "account_type": "Cash", - "name": "Ch\u00e8ques postaux", - "report_type": "Balance Sheet" - }, - { - "children": [ - { - "account_type": "Cash", - "name": "Int\u00e9r\u00eats courus \u00e0 payer", - "report_type": "Balance Sheet" - }, - { - "account_type": "Cash", - "name": "Int\u00e9r\u00eats courus \u00e0 recevoir", - "report_type": "Balance Sheet" - } - ], - "name": "Int\u00e9r\u00eats courus" - }, - { - "children": [ - { - "account_type": "Cash", - "name": "Effets \u00e0 l'escompte", - "report_type": "Balance Sheet" - }, - { - "account_type": "Cash", - "name": "Ch\u00e8ques \u00e0 encaisser", - "report_type": "Balance Sheet" - }, - { - "account_type": "Cash", - "name": "Effets \u00e0 l'encaissement", - "report_type": "Balance Sheet" - }, - { - "account_type": "Cash", - "name": "Coupons \u00e9chus \u00e0 l'encaissement", - "report_type": "Balance Sheet" - } - ], - "name": "Valeurs \u00e0 l'encaissement" - }, - { - "account_type": "Cash", - "name": "Autres organismes financiers", - "report_type": "Balance Sheet" - }, - { - "account_type": "Cash", - "name": "Caisses du Tr\u00e9sor et des \u00e9tablissements publics", - "report_type": "Balance Sheet" - }, - { - "children": [ - { - "account_type": "Cash", - "name": "Comptes en devises", - "report_type": "Balance Sheet" - }, - { - "name": "Comptes en monnaie nationale" - } - ], - "name": "Banques" - } - ], - "name": "Banques \u00e9tablissements financiers et assimil\u00e9s" - }, - { - "name": "Instruments de tr\u00e9sorerie" - }, - { - "children": [ - { - "children": [ - { - "account_type": "Cash", - "name": "Caisse en devises", - "report_type": "Balance Sheet" - }, - { - "account_type": "Cash", - "name": "Caisse en monnaie nationale", - "report_type": "Balance Sheet" - } - ], - "name": "Caisse si\u00e8ge social" - }, - { - "account_type": "Cash", - "name": "Caisse succursale (ou usine) A", - "report_type": "Balance Sheet" - }, - { - "account_type": "Cash", - "name": "Caisse succursale (ou usine) B", - "report_type": "Balance Sheet" - } - ], - "name": "Caisse" - }, - { - "name": "R\u00e9gies d'avances et accr\u00e9ditifs" - } - ], - "name": "Comptes financiers" - }, - { - "children": [ - { - "children": [ - { - "account_type": "Receivable", - "name": "Cr\u00e9ances sur cessions d'immobilisations", - "report_type": "Balance Sheet" - }, - { - "name": "Autres comptes d\u00e9biteurs ou cr\u00e9diteurs", - "report_type": "Balance Sheet" - }, - { - "name": "Dettes sur acquisitions de valeurs mobili\u00e8res de placement", - "report_type": "Balance Sheet" - }, - { - "account_type": "Receivable", - "name": "Cr\u00e9ances sur cessions de valeurs mobili\u00e8res de placement", - "report_type": "Balance Sheet" - }, - { - "children": [ - { - "account_type": "Receivable", - "name": "Produits \u00e0 recevoir", - "report_type": "Balance Sheet" - }, - { - "name": "Charges \u00e0 payer", - "report_type": "Balance Sheet" - } - ], - "name": "Divers - Charges \u00e0 payer et produits \u00e0 recevoir" - } - ], - "name": "D\u00e9biteurs divers et cr\u00e9diteurs divers" - }, - { - "children": [ - { - "account_type": "Receivable", - "name": "Groupe", - "report_type": "Balance Sheet" - }, - { - "children": [ - { - "account_type": "Receivable", - "name": "Actionnaires d\u00e9faillants", - "report_type": "Balance Sheet" - }, - { - "account_type": "Receivable", - "name": "Associ\u00e9s - Versements anticip\u00e9s", - "report_type": "Balance Sheet" - }, - { - "children": [ - { - "account_type": "Receivable", - "name": "Associ\u00e9s - Capital appel\u00e9, non vers\u00e9", - "report_type": "Balance Sheet" - }, - { - "account_type": "Receivable", - "name": "Actionnaires - Capital souscrit et appel\u00e9, non vers\u00e9", - "report_type": "Balance Sheet" - } - ], - "name": "Apporteurs - Capital appel\u00e9, non vers\u00e9" - }, - { - "children": [ - { - "account_type": "Receivable", - "name": "Apports en num\u00e9raire", - "report_type": "Balance Sheet" - }, - { - "account_type": "Receivable", - "name": "Apports en nature", - "report_type": "Balance Sheet" - } - ], - "name": "Associ\u00e9s - Comptes d'apport en soci\u00e9t\u00e9" - }, - { - "account_type": "Receivable", - "name": "Associ\u00e9s - Versements re\u00e7us sur augmentation de capital", - "report_type": "Balance Sheet" - }, - { - "account_type": "Receivable", - "name": "Associ\u00e9s - Capital \u00e0 rembourser", - "report_type": "Balance Sheet" - } - ], - "name": "Associ\u00e9s - Op\u00e9rations sur le capital" - }, - { - "account_type": "Payable", - "children": [ - { - "account_type": "Payable", - "name": "Principal", - "report_type": "Balance Sheet" - }, - { - "account_type": "Payable", - "name": "Int\u00e9r\u00eats courus", - "report_type": "Balance Sheet" - } - ], - "name": "Associ\u00e9s - Comptes courants", - "report_type": "Balance Sheet" - }, - { - "children": [ - { - "account_type": "Receivable", - "name": "Op\u00e9rations courantes", - "report_type": "Balance Sheet" - }, - { - "account_type": "Receivable", - "name": "Int\u00e9r\u00eats courus", - "report_type": "Balance Sheet" - } - ], - "name": "Associ\u00e9s - Op\u00e9rations faites en commun et en GIE" - }, - { - "name": "Associ\u00e9s - Dividendes \u00e0 payer", - "report_type": "Balance Sheet" - } - ], - "name": "Groupe et associ\u00e9s" - }, - { - "children": [ - { - "children": [ - { - "name": "Produits \u00e0 recevoir", - "report_type": "Balance Sheet" - }, - { - "name": "Charges \u00e0 payer", - "report_type": "Balance Sheet" - }, - { - "name": "Charges fiscales sur cong\u00e9s \u00e0 payer ", - "report_type": "Balance Sheet" - } - ], - "name": "\u00c9tat - Charges \u00e0 payer et produits \u00e0 recevoir" - }, - { - "name": "Quotas d'\u00e9mission \u00e0 restituer \u00e0 l'\u00c9tat", - "report_type": "Balance Sheet" - }, - { - "children": [ - { - "account_type": "Receivable", - "name": "Subventions d'investissement", - "report_type": "Balance Sheet" - }, - { - "account_type": "Receivable", - "name": "Subventions d'exploitation", - "report_type": "Balance Sheet" - }, - { - "account_type": "Receivable", - "name": "Subventions d'\u00e9quilibre", - "report_type": "Balance Sheet" - }, - { - "account_type": "Receivable", - "name": "Avances sur subventions", - "report_type": "Balance Sheet" - } - ], - "name": "\u00c9tat - Subventions \u00e0 recevoir" - }, - { - "children": [ - { - "name": "Obligataires", - "report_type": "Balance Sheet" - }, - { - "name": "Associ\u00e9s", - "report_type": "Balance Sheet" - } - ], - "name": "\u00c9tat -Imp\u00f4ts et taxes recouvrables sur des tiers " - }, - { - "children": [ - { - "name": "Int\u00e9r\u00eats courus sur cr\u00e9ances figurant au compte 4431", - "report_type": "Balance Sheet" - }, - { - "account_type": "Receivable", - "name": "Cr\u00e9ances sur l'\u00c9tat r\u00e9sultant de la suppression de la r\u00e8gle du d\u00e9calage d'un mois en mati\u00e8re de TVA", - "report_type": "Balance Sheet" - } - ], - "name": "Op\u00e9rations particuli\u00e8res avec l'\u00c9tat, les collectivit\u00e9s publiques, les organismes internationaux" - }, - { - "name": "\u00c9tat - Imp\u00f4ts sur les b\u00e9n\u00e9fices", - "report_type": "Balance Sheet" - }, - { - "children": [ - { - "children": [ - { - "name": "TVA transf\u00e9r\u00e9e par d'autres entreprises", - "report_type": "Balance Sheet" - }, - { - "name": "TVA sur immobilisations", - "report_type": "Balance Sheet" - }, - { - "name": "Taxes assimil\u00e9es \u00e0 la TVA", - "report_type": "Balance Sheet" - }, - { - "name": "Cr\u00e9dit de TVA \u00e0 reporter", - "report_type": "Balance Sheet" - }, - { - "name": "TVA sur autres biens et services", - "report_type": "Balance Sheet" - }, - { - "name": "TVA d\u00e9ductible intracommunautaire", - "report_type": "Balance Sheet" - } - ], - "name": "Taxes sur le chiffre d'affaires d\u00e9ductibles" - }, - { - "children": [ - { - "name": "Taxes assimil\u00e9es \u00e0 la TVA", - "report_type": "Balance Sheet" - }, - { - "children": [ - { - "name": "TVA collect\u00e9e (Autre taux)", - "report_type": "Balance Sheet" - }, - { - "name": "TVA collect\u00e9e (Taux Normal)", - "report_type": "Balance Sheet" - }, - { - "name": "TVA collect\u00e9e (Taux Interm\u00e9diaire)", - "report_type": "Balance Sheet" - } - ], - "name": "TVA collect\u00e9e" - } - ], - "name": "Taxes sur le chiffre d'affaires collect\u00e9es par l'entreprise" - }, - { - "children": [ - { - "name": "Taxes assimil\u00e9es \u00e0 la TVA", - "report_type": "Balance Sheet" - }, - { - "name": "TVA \u00e0 d\u00e9caisser", - "report_type": "Balance Sheet" - } - ], - "name": "Taxes sur le chiffre d'affaires \u00e0 d\u00e9caisser" - }, - { - "children": [ - { - "name": "TVA due intracommunautaire (Taux Interm\u00e9diaire)", - "report_type": "Balance Sheet" - }, - { - "name": "TVA due intracommunautaire (Autre taux)", - "report_type": "Balance Sheet" - }, - { - "name": "TVA due intracommunautaire (Taux Normal)", - "report_type": "Balance Sheet" - } - ], - "name": "TVA due intracommunautaire" - }, - { - "children": [ - { - "name": "Remboursement de taxes sur le chiffre d'affaires demand\u00e9", - "report_type": "Balance Sheet" - }, - { - "name": "Acomptes - R\u00e9gime du forfait", - "report_type": "Balance Sheet" - }, - { - "name": "Acomptes - R\u00e9gime simplifi\u00e9 d'imposition", - "report_type": "Balance Sheet" - }, - { - "name": "Taxes sur le chiffre d'affaires sur factures \u00e0 \u00e9tablir", - "report_type": "Balance Sheet" - }, - { - "name": "Taxes sur le chiffre d'affaires sur factures non parvenues", - "report_type": "Balance Sheet" - }, - { - "name": "TVA r\u00e9cup\u00e9r\u00e9e d'avance", - "report_type": "Balance Sheet" - } - ], - "name": "Taxes sur le chiffre d'affaires \u00e0 r\u00e9gulariser ou en attente" - } - ], - "name": "\u00c9tat - Taxes sur le chiffre d'affaires" - }, - { - "name": "Obligations cautionn\u00e9es", - "report_type": "Balance Sheet" - }, - { - "name": "Autres imp\u00f4ts, taxes et versements assimil\u00e9s", - "report_type": "Balance Sheet" - } - ], - "name": "Etat et autres collectivit\u00e9s publiques" - }, - { - "children": [ - { - "name": "S\u00e9curit\u00e9 Sociale", - "report_type": "Balance Sheet" - }, - { - "name": "Autres organismes sociaux", - "report_type": "Balance Sheet" - }, - { - "children": [ - { - "name": "Charges sociales sur cong\u00e9s \u00e0 payer ", - "report_type": "Balance Sheet" - }, - { - "name": "Autres charges \u00e0 payer", - "report_type": "Balance Sheet" - }, - { - "account_type": "Receivable", - "name": "Produits \u00e0 recevoir", - "report_type": "Balance Sheet" - } - ], - "name": "Organismes sociaux - Charges \u00e0 payer et produits \u00e0 recevoir" - } - ], - "name": "S\u00e9curit\u00e9 Sociale et autres organismes sociaux" - }, - { - "children": [ - { - "name": "Personnel - D\u00e9p\u00f4ts", - "report_type": "Balance Sheet" - }, - { - "name": "Personnel - Oppositions", - "report_type": "Balance Sheet" - }, - { - "account_type": "Receivable", - "name": "Personnel - Avances et acomptes", - "report_type": "Balance Sheet" - }, - { - "name": "Comit\u00e9s d'entreprise d'\u00e9tablissement ", - "report_type": "Balance Sheet" - }, - { - "name": "Personnel - R\u00e9mun\u00e9rations dues", - "report_type": "Balance Sheet" - }, - { - "children": [ - { - "name": "Comptes courants", - "report_type": "Balance Sheet" - }, - { - "name": "R\u00e9serve sp\u00e9ciale", - "report_type": "Balance Sheet" - } - ], - "name": "Participation des salari\u00e9s aux r\u00e9sultats" - }, - { - "children": [ - { - "account_type": "Receivable", - "name": "Produits \u00e0 recevoir", - "report_type": "Balance Sheet" - }, - { - "name": "Autres charges \u00e0 payer", - "report_type": "Balance Sheet" - }, - { - "name": "Dettes provisionn\u00e9es pour participation des salari\u00e9s aux r\u00e9sultats", - "report_type": "Balance Sheet" - }, - { - "name": "Dettes provisionn\u00e9es pour cong\u00e9s \u00e0 payer", - "report_type": "Balance Sheet" - } - ], - "name": "Personnel - Charges \u00e0 payer et produits \u00e0 recevoir" - } - ], - "name": "Personnel et comptes rattach\u00e9s" - }, - { - "children": [ - { - "account_type": "Receivable", - "name": "Clients - Effets \u00e0 recevoir", - "report_type": "Balance Sheet" - }, - { - "children": [ - { - "account_type": "Receivable", - "name": "Clients - Retenues de garantie", - "report_type": "Balance Sheet" - }, - { - "account_type": "Receivable", - "name": "Clients - Ventes de biens ou de prestations de services", - "report_type": "Balance Sheet" - } - ], - "name": "Clients" - }, - { - "account_type": "Receivable", - "name": "Clients et comptes rattach\u00e9s ", - "report_type": "Balance Sheet" - }, - { - "children": [ - { - "account_type": "Receivable", - "name": "Clients - Factures \u00e0 \u00e9tablir ", - "report_type": "Balance Sheet" - }, - { - "account_type": "Receivable", - "name": "Clients - Int\u00e9r\u00eats courus", - "report_type": "Balance Sheet" - } - ], - "name": "Clients - Produits non encore factur\u00e9s" - }, - { - "account_type": "Receivable", - "name": "Clients douteux ou litigieux", - "report_type": "Balance Sheet" - }, - { - "children": [ - { - "name": "Clients - Avances et acomptes re\u00e7us sur commandes", - "report_type": "Balance Sheet" - }, - { - "name": "Clients - Autres avoirs ", - "report_type": "Balance Sheet" - }, - { - "name": "Clients - Dettes pour emballages et mat\u00e9riels consign\u00e9s ", - "report_type": "Balance Sheet" - }, - { - "name": "Rabais, remises, ristournes \u00e0 accorder et autres avoirs \u00e0 \u00e9tablir", - "report_type": "Balance Sheet" - } - ], - "name": "Clients cr\u00e9diteurs" - } - ], - "name": "Clients et comptes rattach\u00e9s" - }, - { - "children": [ - { - "account_type": "Payable", - "name": "Fournisseurs et comptes rattach\u00e9s ", - "report_type": "Balance Sheet" - }, - { - "children": [ - { - "name": "Fournisseurs - Cr\u00e9ances pour emballages et mat\u00e9riel \u00e0 rendre", - "report_type": "Balance Sheet" - }, - { - "children": [ - { - "name": "Fournisseurs d'exploitation", - "report_type": "Balance Sheet" - }, - { - "name": "Fournisseurs d'immobilisations", - "report_type": "Balance Sheet" - } - ], - "name": "Fournisseurs - Autres avoirs" - }, - { - "name": "Fournisseurs - Avances et acomptes vers\u00e9s sur commandes", - "report_type": "Balance Sheet" - }, - { - "name": "Rabais, remises, ristournes \u00e0 obtenir et autres avoirs non encore re\u00e7us", - "report_type": "Balance Sheet" - } - ], - "name": "Fournisseurs d\u00e9biteurs" - }, - { - "children": [ - { - "account_type": "Payable", - "name": "Fournisseurs d'immobilisations - Retenues de garantie", - "report_type": "Balance Sheet" - }, - { - "account_type": "Payable", - "name": "Fournisseurs - Achats d'immobilisations", - "report_type": "Balance Sheet" - } - ], - "name": "Fournisseurs d'immobilisations" - }, - { - "account_type": "Payable", - "name": "Fournisseurs d'immobilisations - Effets \u00e0 payer", - "report_type": "Balance Sheet" - }, - { - "children": [ - { - "account_type": "Payable", - "name": "Fournisseurs - Retenues de garantie", - "report_type": "Balance Sheet" - }, - { - "account_type": "Payable", - "name": "Fournisseurs - Achats de biens et prestations de services", - "report_type": "Balance Sheet" - } - ], - "name": "Fournisseurs" - }, - { - "account_type": "Payable", - "name": "Fournisseurs - Effets \u00e0 payer", - "report_type": "Balance Sheet" - }, - { - "children": [ - { - "account_type": "Payable", - "name": "Fournisseurs - Int\u00e9r\u00eats courus", - "report_type": "Balance Sheet" - }, - { - "account_type": "Payable", - "name": "Fournisseurs", - "report_type": "Balance Sheet" - }, - { - "account_type": "Payable", - "name": "Fournisseurs d'immobilisations ", - "report_type": "Balance Sheet" - } - ], - "name": "Fournisseurs - Factures non parvenues" - } - ], - "name": "Fournisseurs et comptes rattach\u00e9s" - }, - { - "children": [ - { - "children": [ - { - "account_type": "Receivable", - "name": "Cr\u00e9ances sur cessions de valeurs mobili\u00e8res de placement", - "report_type": "Balance Sheet" - }, - { - "account_type": "Receivable", - "name": "Cr\u00e9ances sur cessions d'immobilisations", - "report_type": "Balance Sheet" - }, - { - "account_type": "Receivable", - "name": "Autres comptes d\u00e9biteurs", - "report_type": "Balance Sheet" - } - ], - "name": "D\u00e9pr\u00e9ciations des comptes de d\u00e9biteurs divers" - }, - { - "children": [ - { - "name": "Comptes du groupe", - "report_type": "Balance Sheet" - }, - { - "name": "Op\u00e9rations faites en commun et en GIE", - "report_type": "Balance Sheet" - }, - { - "name": "Comptes courants des associ\u00e9s", - "report_type": "Balance Sheet" - } - ], - "name": "D\u00e9pr\u00e9ciation des comptes du groupe et des associ\u00e9s" - }, - { - "name": "D\u00e9pr\u00e9ciation des comptes de clients", - "report_type": "Balance Sheet" - } - ], - "name": "D\u00e9pr\u00e9ciations des comptes de tiers" - }, - { - "children": [ - { - "children": [ - { - "name": "Charges", - "report_type": "Balance Sheet" - }, - { - "account_type": "Receivable", - "name": "Produits", - "report_type": "Balance Sheet" - } - ], - "name": "Comptes de r\u00e9partition p\u00e9riodique des charges et des produits" - }, - { - "account_type": "Receivable", - "name": "Quotas d'\u00e9mission allou\u00e9s par l'\u00c9tat", - "report_type": "Balance Sheet" - }, - { - "account_type": "Receivable", - "name": "Charges constat\u00e9es d'avance", - "report_type": "Balance Sheet" - }, - { - "name": "Produits constat\u00e9s d'avance", - "report_type": "Balance Sheet" - }, - { - "children": [ - { - "account_type": "Receivable", - "name": "Frais d'\u00e9mission des emprunts", - "report_type": "Balance Sheet" - } - ], - "name": "Charges \u00e0 r\u00e9partir sur plusieurs exercices " - } - ], - "name": "Comptes de r\u00e9gularisation" - }, - { - "children": [ - { - "account_type": "Receivable", - "name": "Comptes d'attente 5", - "report_type": "Balance Sheet" - }, - { - "account_type": "Receivable", - "name": "Comptes d'attente 4", - "report_type": "Balance Sheet" - }, - { - "children": [ - { - "name": "Diminution des dettes", - "report_type": "Balance Sheet" - }, - { - "name": "Augmentation des cr\u00e9ances", - "report_type": "Balance Sheet" - }, - { - "name": "Diff\u00e9rences compens\u00e9es par couverture de change", - "report_type": "Balance Sheet" - } - ], - "name": "Diff\u00e9rences de conversion - PASSIF" - }, - { - "children": [ - { - "account_type": "Receivable", - "name": "Diminution des cr\u00e9ances", - "report_type": "Balance Sheet" - }, - { - "account_type": "Receivable", - "name": "Augmentation des dettes", - "report_type": "Balance Sheet" - }, - { - "account_type": "Receivable", - "name": "Diff\u00e9rences compens\u00e9es par couverture de change", - "report_type": "Balance Sheet" - } - ], - "name": "Diff\u00e9rences de conversion - ACTIF" - }, - { - "account_type": "Receivable", - "name": "Comptes d'attente 1", - "report_type": "Balance Sheet" - }, - { - "account_type": "Receivable", - "name": "Comptes d'attente 3", - "report_type": "Balance Sheet" - }, - { - "account_type": "Receivable", - "name": "Comptes d'attente 2", - "report_type": "Balance Sheet" - }, - { - "name": "Autres comptes transitoires", - "report_type": "Balance Sheet" - } - ], - "name": "Comptes transitoires ou d'attente" - } - ], - "name": "Comptes de tiers" - }, - { - "children": [ - { - "children": [ - { - "name": "Actionnaires: capital souscrit - non appel\u00e9", - "report_type": "Balance Sheet" - }, - { - "name": "Compte de l'exploitant", - "report_type": "Balance Sheet" - }, - { - "children": [ - { - "name": "Capital souscrit - non appel\u00e9", - "report_type": "Balance Sheet" - }, - { - "children": [ - { - "name": "Capital amorti", - "report_type": "Balance Sheet" - }, - { - "name": "Capital non amorti", - "report_type": "Balance Sheet" - } - ], - "name": "Capital souscrit - appel\u00e9 vers\u00e9" - }, - { - "name": "Capital souscrit - appel\u00e9 non vers\u00e9", - "report_type": "Balance Sheet" - }, - { - "name": "Capital souscrit soumis \u00e0 des r\u00e9glementations particuli\u00e8res", - "report_type": "Balance Sheet" - } - ], - "name": "Capital" - }, - { - "children": [ - { - "name": "Autres \u00e9carts de r\u00e9\u00e9valuation \u00e0 l'\u00e9tranger", - "report_type": "Balance Sheet" - }, - { - "name": "R\u00e9serve sp\u00e9ciale de r\u00e9\u00e9valuation", - "report_type": "Balance Sheet" - }, - { - "name": "R\u00e9serve de r\u00e9\u00e9valuation", - "report_type": "Balance Sheet" - }, - { - "name": "\u00c9cart de r\u00e9\u00e9valuation libre", - "report_type": "Balance Sheet" - }, - { - "name": "\u00c9carts de r\u00e9\u00e9valuation (autres op\u00e9rations l\u00e9gales)", - "report_type": "Balance Sheet" - }, - { - "name": "Autres \u00e9carts de r\u00e9\u00e9valuation en France", - "report_type": "Balance Sheet" - } - ], - "name": "\u00c9carts de r\u00e9\u00e9valuation" - }, - { - "children": [ - { - "name": "Primes de conversion d'obligations en actions", - "report_type": "Balance Sheet" - }, - { - "name": "Bons de souscription d'actions", - "report_type": "Balance Sheet" - }, - { - "name": "Primes de fusion", - "report_type": "Balance Sheet" - }, - { - "name": "Primes d'apport", - "report_type": "Balance Sheet" - }, - { - "name": "Primes d'\u00e9mission", - "report_type": "Balance Sheet" - } - ], - "name": "Primes li\u00e9es au capital social" - }, - { - "name": "\u00c9carts d'\u00e9quivalence", - "report_type": "Balance Sheet" - }, - { - "children": [ - { - "children": [ - { - "name": "Plus-values nettes \u00e0 long terme", - "report_type": "Balance Sheet" - }, - { - "name": "R\u00e9serve l\u00e9gale proprement dite", - "report_type": "Balance Sheet" - } - ], - "name": "R\u00e9serve l\u00e9gale" - }, - { - "name": "R\u00e9serves indisponibles", - "report_type": "Balance Sheet" - }, - { - "name": "R\u00e9serves statutaires ou contractuelles", - "report_type": "Balance Sheet" - }, - { - "children": [ - { - "name": "Autres r\u00e9serves r\u00e9glement\u00e9es", - "report_type": "Balance Sheet" - }, - { - "name": "Plus-values nettes \u00e0 long terme", - "report_type": "Balance Sheet" - }, - { - "name": "R\u00e9serves cons\u00e9cutives \u00e0 l'octroi de subventions d'investissement", - "report_type": "Balance Sheet" - } - ], - "name": "R\u00e9serves r\u00e9glement\u00e9es" - }, - { - "children": [ - { - "name": "R\u00e9serves diverses", - "report_type": "Balance Sheet" - }, - { - "name": "R\u00e9serve de propre assureur", - "report_type": "Balance Sheet" - } - ], - "name": "Autres r\u00e9serves" - } - ], - "name": "R\u00e9serves" - } - ], - "name": "Capital et r\u00e9serves" - }, - { - "children": [ - { - "name": "Autres subventions d'investissement (m\u00eame ventilation que celle du compte 131)", - "report_type": "Balance Sheet" - }, - { - "children": [ - { - "children": [ - { - "name": "Autres", - "report_type": "Balance Sheet" - }, - { - "name": "Communes", - "report_type": "Balance Sheet" - }, - { - "name": "Collectivit\u00e9s publiques", - "report_type": "Balance Sheet" - }, - { - "name": "Entreprises publiques", - "report_type": "Balance Sheet" - }, - { - "name": "Entreprises et organismes priv\u00e9s ", - "report_type": "Balance Sheet" - }, - { - "name": "Etat", - "report_type": "Balance Sheet" - }, - { - "name": "R\u00e9gions", - "report_type": "Balance Sheet" - }, - { - "name": "D\u00e9partements", - "report_type": "Balance Sheet" - } - ], - "name": "Subventions d'\u00e9quipement" - }, - { - "name": "Autres subventions d'investissement (m\u00eame ventilation que celle du compte 1391)", - "report_type": "Balance Sheet" - } - ], - "name": "Subventions d'investissement inscrites au compte de r\u00e9sultat" - }, - { - "children": [ - { - "name": "Autres", - "report_type": "Balance Sheet" - }, - { - "name": "Entreprises publiques", - "report_type": "Balance Sheet" - }, - { - "name": "Entreprises et organismes priv\u00e9s", - "report_type": "Balance Sheet" - }, - { - "name": "Communes", - "report_type": "Balance Sheet" - }, - { - "name": "Collectivit\u00e9s publiques", - "report_type": "Balance Sheet" - }, - { - "name": "R\u00e9gions", - "report_type": "Balance Sheet" - }, - { - "name": "D\u00e9partements", - "report_type": "Balance Sheet" - }, - { - "name": "\u00c9tat", - "report_type": "Balance Sheet" - } - ], - "name": "Subventions d'\u00e9quipement" - } - ], - "name": "Subventions d'investissement" - }, - { - "children": [ - { - "name": "Autres provisions r\u00e9glement\u00e9es", - "report_type": "Balance Sheet" - }, - { - "name": "Amortissements d\u00e9rogatoires", - "report_type": "Balance Sheet" - }, - { - "name": "Provisions r\u00e9glement\u00e9es relatives aux autres \u00e9l\u00e9ments de l'actif", - "report_type": "Balance Sheet" - }, - { - "name": "Plus-values r\u00e9investies", - "report_type": "Balance Sheet" - }, - { - "name": "Provision sp\u00e9ciale de r\u00e9\u00e9valuation", - "report_type": "Balance Sheet" - }, - { - "children": [ - { - "name": "Fluctuation des cours", - "report_type": "Balance Sheet" - }, - { - "name": "Hausse des prix", - "report_type": "Balance Sheet" - } - ], - "name": "Provisions r\u00e9glement\u00e9es relatives aux stocks" - }, - { - "children": [ - { - "name": "Provisions reconstitution des gisements miniers et p\u00e9troliers", - "report_type": "Balance Sheet" - }, - { - "name": "Provisions pour investissement (participation des salari\u00e9s)", - "report_type": "Balance Sheet" - } - ], - "name": "Provisions r\u00e9glement\u00e9es relatives aux immobilisations" - } - ], - "name": "Provisions r\u00e9glement\u00e9es" - }, - { - "children": [ - { - "children": [ - { - "name": "Provisions pour remises en \u00e9tat", - "report_type": "Balance Sheet" - } - ], - "name": "Autres provisions pour charges" - }, - { - "name": "Provisions pour pensions et obligations similaires", - "report_type": "Balance Sheet" - }, - { - "children": [ - { - "name": "Autres provisions pour risques", - "report_type": "Balance Sheet" - }, - { - "name": "Provisions pour amendes et p\u00e9nalit\u00e9s", - "report_type": "Balance Sheet" - }, - { - "name": "Provisions pour pertes de change", - "report_type": "Balance Sheet" - }, - { - "name": "Provisions pour pertes sur contrats", - "report_type": "Balance Sheet" - }, - { - "name": "Provisions pour litiges", - "report_type": "Balance Sheet" - }, - { - "name": "Provisions pour garanties donn\u00e9es aux clients", - "report_type": "Balance Sheet" - }, - { - "name": "Provisions pour pertes sur march\u00e9s \u00e0 terme", - "report_type": "Balance Sheet" - } - ], - "name": "Provisions pour risques" - }, - { - "name": "Provisions pour renouvellement des immobilisations (entreprises concessionnaires)", - "report_type": "Balance Sheet" - }, - { - "children": [ - { - "name": "Provisions pour gros entretien ou grandes r\u00e9visions ", - "report_type": "Balance Sheet" - } - ], - "name": "Provisions pour charges \u00e0 r\u00e9partir sur plusieurs exercices" - }, - { - "name": "Provisions pour restructurations", - "report_type": "Balance Sheet" - }, - { - "name": "Provisions pour imp\u00f4ts", - "report_type": "Balance Sheet" - } - ], - "name": "Provisions" - }, - { - "children": [ - { - "name": "Autres emprunts obligataires ", - "report_type": "Balance Sheet" - }, - { - "name": "Emprunts obligataires convertibles", - "report_type": "Balance Sheet" - }, - { - "children": [ - { - "name": "Emissions de titres participatifs", - "report_type": "Balance Sheet" - }, - { - "name": "Emprunts participatifs", - "report_type": "Balance Sheet" - }, - { - "name": "Avances conditionn\u00e9es de l'\u00c9tat", - "report_type": "Balance Sheet" - } - ], - "name": "Emprunts et dettes assortis de conditions particuli\u00e8res" - }, - { - "children": [ - { - "name": "Fonds de participation", - "report_type": "Balance Sheet" - }, - { - "name": "Comptes bloqu\u00e9s", - "report_type": "Balance Sheet" - } - ], - "name": "Participation des salari\u00e9s aux r\u00e9sultats" - }, - { - "children": [ - { - "name": "D\u00e9p\u00f4ts", - "report_type": "Balance Sheet" - }, - { - "name": "Cautionnements", - "report_type": "Balance Sheet" - } - ], - "name": "D\u00e9p\u00f4ts et cautionnements re\u00e7us" - }, - { - "name": "Emprunts aupr\u00e8s des \u00e9tablissements de cr\u00e9dit", - "report_type": "Balance Sheet" - }, - { - "name": "Primes de remboursement des obligations", - "report_type": "Balance Sheet" - }, - { - "children": [ - { - "name": "Autres dettes", - "report_type": "Balance Sheet" - }, - { - "name": "Autres emprunts", - "report_type": "Balance Sheet" - }, - { - "children": [ - { - "name": "Sur autres emprunts et dettes assimil\u00e9es", - "report_type": "Balance Sheet" - }, - { - "name": "Sur d\u00e9p\u00f4ts et cautionnements re\u00e7us", - "report_type": "Balance Sheet" - }, - { - "name": "Sur emprunts aupr\u00e8s des \u00e9tablissements de cr\u00e9dit", - "report_type": "Balance Sheet" - }, - { - "name": "Sur emprunts et dettes assortis de conditions particuli\u00e8res", - "report_type": "Balance Sheet" - }, - { - "name": "Sur participation des salari\u00e9s aux r\u00e9sultats", - "report_type": "Balance Sheet" - }, - { - "name": "Sur emprunts obligataires convertibles ", - "report_type": "Balance Sheet" - }, - { - "name": "Sur autres emprunts obligataires", - "report_type": "Balance Sheet" - } - ], - "name": "Int\u00e9r\u00eats courus" - }, - { - "name": "Rentes viag\u00e8res capitalis\u00e9es", - "report_type": "Balance Sheet" - } - ], - "name": "Autres emprunts et dettes assimil\u00e9es" - } - ], - "name": "Emprunts et dettes assimil\u00e9es" - }, - { - "children": [ - { - "name": "Dettes rattach\u00e9es \u00e0 des participations (groupe)", - "report_type": "Balance Sheet" - }, - { - "name": "Dettes rattach\u00e9es \u00e0 des participations (hors groupe)", - "report_type": "Balance Sheet" - }, - { - "children": [ - { - "name": "Principal", - "report_type": "Balance Sheet" - }, - { - "name": "Int\u00e9r\u00eats courus", - "report_type": "Balance Sheet" - } - ], - "name": "Dettes rattach\u00e9es \u00e0 des soci\u00e9t\u00e9s en participation" - } - ], - "name": "Dettes rattach\u00e9es \u00e0 des participations" - }, - { - "children": [ - { - "name": "Report \u00e0 nouveau (solde cr\u00e9diteur)", - "report_type": "Balance Sheet" - }, - { - "name": "Report \u00e0 nouveau (solde d\u00e9biteur)", - "report_type": "Balance Sheet" - } - ], - "name": "Report \u00e0 nouveau (solde cr\u00e9diteur ou d\u00e9biteur)" - }, - { - "children": [ - { - "name": "R\u00e9sultat de l'exercice (perte)", - "report_type": "Balance Sheet" - }, - { - "name": "R\u00e9sultat de l'exercice (b\u00e9n\u00e9fice)", - "report_type": "Balance Sheet" - } - ], - "name": "R\u00e9sultat de l'exercice (b\u00e9n\u00e9fice ou perte)" - }, - { - "children": [ - { - "name": "Comptes de liaison des \u00e9tablissements", - "report_type": "Balance Sheet" - }, - { - "name": "Biens et prestations de services \u00e9chang\u00e9s entre \u00e9tablissements (produits)", - "report_type": "Balance Sheet" - }, - { - "name": "Biens et prestations de services \u00e9chang\u00e9s entre \u00e9tablissements (charges)", - "report_type": "Balance Sheet" - }, - { - "name": "Comptes de liaison des soci\u00e9t\u00e9s en participation", - "report_type": "Balance Sheet" - } - ], - "name": "Comptes de liaison des \u00e9tablissements et soci\u00e9t\u00e9s en participation" - } - ], - "name": "Comptes de capitaux" - }, - { - "children": [ - { - "children": [ - { - "children": [ - { - "name": "Emballages r\u00e9cup\u00e9rables non identifiables", - "report_type": "Balance Sheet" - }, - { - "name": "Emballages \u00e0 usage mixte", - "report_type": "Balance Sheet" - }, - { - "name": "Emballages perdus", - "report_type": "Balance Sheet" - } - ], - "name": "Emballages" - }, - { - "children": [ - { - "name": "Mati\u00e8re (ou groupe) C", - "report_type": "Balance Sheet" - }, - { - "name": "Mati\u00e8re (ou groupe) D", - "report_type": "Balance Sheet" - } - ], - "name": "Mati\u00e8res consommables" - }, - { - "children": [ - { - "name": "Fournitures d'atelier et d usine", - "report_type": "Balance Sheet" - }, - { - "name": "Combustibles", - "report_type": "Balance Sheet" - }, - { - "name": "Produits d'entretien", - "report_type": "Balance Sheet" - }, - { - "name": "Fournitures de magasin", - "report_type": "Balance Sheet" - }, - { - "name": "Fournitures de bureau", - "report_type": "Balance Sheet" - } - ], - "name": "Fournitures consommables" - } - ], - "name": "Autres approvisionnements" - }, - { - "children": [ - { - "children": [ - { - "name": "Produit en cours P 1", - "report_type": "Balance Sheet" - }, - { - "name": "Produit en cours P 2", - "report_type": "Balance Sheet" - } - ], - "name": "Produits en cours" - }, - { - "children": [ - { - "name": "Travaux en cours T 1", - "report_type": "Balance Sheet" - }, - { - "name": "Travaux en cours T 2", - "report_type": "Balance Sheet" - } - ], - "name": "Travaux en cours" - } - ], - "name": "En-cours de production de biens" - }, - { - "children": [ - { - "name": "Mati\u00e8re (ou groupe) A", - "report_type": "Balance Sheet" - }, - { - "name": "Mati\u00e8re (ou groupe) B", - "report_type": "Balance Sheet" - }, - { - "name": "Fournitures A, B, C, ..", - "report_type": "Balance Sheet" - } - ], - "name": "Mati\u00e8res premi\u00e8res (et fourniture)" - }, - { - "name": "Stocks provenant d'immobilisations" - }, - { - "children": [ - { - "name": "Marchandises (ou groupe) B", - "report_type": "Balance Sheet" - }, - { - "name": "Marchandises (ou groupe) A", - "report_type": "Balance Sheet" - } - ], - "name": "Stocks de marchandises" - }, - { - "children": [ - { - "children": [ - { - "name": "Prestations de services S 2", - "report_type": "Balance Sheet" - }, - { - "name": "Prestations de services S 1", - "report_type": "Balance Sheet" - } - ], - "name": "Prestations de services en cours" - }, - { - "children": [ - { - "name": "\u00c9tudes en cours E 2", - "report_type": "Balance Sheet" - }, - { - "name": "\u00c9tudes en cours E 1", - "report_type": "Balance Sheet" - } - ], - "name": "\u00c9tudes en cours" - } - ], - "name": "En-cours de production de services" - }, - { - "children": [ - { - "children": [ - { - "name": "Produits interm\u00e9diaires (ou groupe) B", - "report_type": "Balance Sheet" - }, - { - "name": "Produits interm\u00e9diaires (ou groupe) A ", - "report_type": "Balance Sheet" - } - ], - "name": "Produits interm\u00e9diaires" - }, - { - "children": [ - { - "name": "Rebuts", - "report_type": "Balance Sheet" - }, - { - "name": "Mati\u00e8res de r\u00e9cup\u00e9ration", - "report_type": "Balance Sheet" - }, - { - "name": "D\u00e9chets", - "report_type": "Balance Sheet" - } - ], - "name": "Produits r\u00e9siduels (ou mati\u00e8res de r\u00e9cup\u00e9ration)" - }, - { - "children": [ - { - "name": "Produits finis (ou groupe) B", - "report_type": "Balance Sheet" - }, - { - "name": "Produits finis (ou groupe) A", - "report_type": "Balance Sheet" - } - ], - "name": "Produits finis" - } - ], - "name": "Stocks de produits" - }, - { - "name": "Stocks en voie d'acheminement" - }, - { - "children": [ - { - "children": [ - { - "name": "Mati\u00e8res (ou groupe) B", - "report_type": "Balance Sheet" - }, - { - "name": "Mati\u00e8res (ou groupe) A", - "report_type": "Balance Sheet" - }, - { - "name": "Fournitures A, B, C, ..", - "report_type": "Balance Sheet" - } - ], - "name": "Provisions pour d\u00e9pr\u00e9ciation des mati\u00e8res premi\u00e8res (et fournitures)" - }, - { - "children": [ - { - "name": "Emballages (m\u00eame ventilation que celle du compte 326)", - "report_type": "Balance Sheet" - }, - { - "name": "Fournitures consommables (m\u00eame ventilation que celle du compte 322)", - "report_type": "Balance Sheet" - }, - { - "name": "Mati\u00e8res consommables (m\u00eame ventilation que celle du compte 321)", - "report_type": "Balance Sheet" - } - ], - "name": "Provisions pour d\u00e9pr\u00e9ciation des autres approvisionnements" - }, - { - "children": [ - { - "name": "Produits en cours (m\u00eame ventilation que celle du compte 331)", - "report_type": "Balance Sheet" - }, - { - "name": "Travaux en cours (m\u00eame ventilation que celle du compte 335)", - "report_type": "Balance Sheet" - } - ], - "name": "Provisions pour d\u00e9pr\u00e9ciation des en-cours de production de biens" - }, - { - "children": [ - { - "name": "Prestations de services en cours (m\u00eame ventilation que celle du compte 345)", - "report_type": "Balance Sheet" - }, - { - "name": "\u00c9tudes en cours (m\u00eame ventilation que celle du compte 341)", - "report_type": "Balance Sheet" - } - ], - "name": "Provisions pour d\u00e9pr\u00e9ciation des en-cours de production de services" - }, - { - "children": [ - { - "name": "Produits finis (m\u00eame ventilation que celle du compte 355)", - "report_type": "Balance Sheet" - }, - { - "name": "Produits interm\u00e9diaires (m\u00eame ventilation que celle du compte 351)", - "report_type": "Balance Sheet" - } - ], - "name": "Provisions pour d\u00e9pr\u00e9ciation des stocks de produits" - }, - { - "children": [ - { - "name": "Marchandises (ou groupe) B", - "report_type": "Balance Sheet" - }, - { - "name": "Marchandises (ou groupe) A", - "report_type": "Balance Sheet" - } - ], - "name": "Provisions pour d\u00e9pr\u00e9ciation des stocks de marchandises" - } - ], - "name": "Provisions pour d\u00e9pr\u00e9ciation des stocks et en-cours" - } - ], - "name": "Comptes de stocks et d'en-cours" - }, - { - "children": [ - { - "children": [ - { - "children": [ - { - "name": "Outillage industriel", - "report_type": "Balance Sheet" - }, - { - "name": "Mat\u00e9riel industriel", - "report_type": "Balance Sheet" - }, - { - "name": "Agencements et am\u00e9nagements du mat\u00e9riel et outillage industriels", - "report_type": "Balance Sheet" - }, - { - "children": [ - { - "name": "Sur sol d'autrui", - "report_type": "Balance Sheet" - }, - { - "name": "Sur sol propre", - "report_type": "Balance Sheet" - } - ], - "name": "Installations complexes sp\u00e9cialis\u00e9es" - }, - { - "children": [ - { - "name": "Sur sol propre", - "report_type": "Balance Sheet" - }, - { - "name": "Sur sol d'autrui", - "report_type": "Balance Sheet" - } - ], - "name": "Installations \u00e0 caract\u00e8re sp\u00e9cifique" - } - ], - "name": "Installations techniques mat\u00e9riels et outillages industriels" - }, - { - "name": "Constructions sur sol d'autrui (m\u00eame ventilation que celle du compte 213)", - "report_type": "Balance Sheet" - }, - { - "children": [ - { - "name": "Terrains nus", - "report_type": "Balance Sheet" - }, - { - "name": "Sous-sols et sur-sols", - "report_type": "Balance Sheet" - }, - { - "name": "Terrains am\u00e9nag\u00e9s", - "report_type": "Balance Sheet" - }, - { - "children": [ - { - "name": "Ensembles immobiliers administratifs et commerciaux (A, B, ...)", - "report_type": "Balance Sheet" - }, - { - "name": "Ensembles immobiliers industriels (A, B, ...)", - "report_type": "Balance Sheet" - }, - { - "children": [ - { - "name": "Affect\u00e9s aux op\u00e9rations non professionnelles (A, B, ...)", - "report_type": "Balance Sheet" - }, - { - "name": "Affect\u00e9s aux op\u00e9rations professionnelles (A, B, ...)", - "report_type": "Balance Sheet" - } - ], - "name": "Autres ensembles immobiliers" - } - ], - "name": "Terrains b\u00e2tis" - }, - { - "children": [ - { - "name": "Carri\u00e8res", - "report_type": "Balance Sheet" - } - ], - "name": "Terrains de gisement" - }, - { - "name": "Compte d'ordre sur immobilisations", - "report_type": "Balance Sheet" - } - ], - "name": "Terrains" - }, - { - "children": [ - { - "children": [ - { - "name": "Voies de terre", - "report_type": "Balance Sheet" - }, - { - "name": "Voies de fer", - "report_type": "Balance Sheet" - }, - { - "name": "Voies d'eau", - "report_type": "Balance Sheet" - }, - { - "name": "Barrages", - "report_type": "Balance Sheet" - }, - { - "name": "Pistes d'a\u00e9rodromes", - "report_type": "Balance Sheet" - } - ], - "name": "Ouvrages d'infrastructure" - }, - { - "children": [ - { - "children": [ - { - "name": "Affect\u00e9s aux op\u00e9rations professionnelles (A, B, ...)", - "report_type": "Balance Sheet" - }, - { - "name": "Affect\u00e9s aux op\u00e9rations non professionnelles (A, B, ...)", - "report_type": "Balance Sheet" - } - ], - "name": "Autres ensembles immobiliers" - }, - { - "name": "Ensembles immobiliers administratifs et commerciaux (A, B, ...)", - "report_type": "Balance Sheet" - }, - { - "name": "Ensembles immobiliers industriels (A, B, ...)", - "report_type": "Balance Sheet" - } - ], - "name": "B\u00e2timents" - }, - { - "name": "Installations g\u00e9n\u00e9rales agencements am\u00e9nagements des constructions (m\u00eame ventilation que celle du compte 2131)", - "report_type": "Balance Sheet" - } - ], - "name": "Constructions" - }, - { - "name": "Agencements et am\u00e9nagements de terrains (m\u00eame ventilation que celle du compte 211)", - "report_type": "Balance Sheet" - }, - { - "children": [ - { - "name": "Emballages r\u00e9cup\u00e9rables", - "report_type": "Balance Sheet" - }, - { - "name": "Mobilier", - "report_type": "Balance Sheet" - }, - { - "name": "Cheptel", - "report_type": "Balance Sheet" - }, - { - "name": "Mat\u00e9riel de transport", - "report_type": "Balance Sheet" - }, - { - "name": "Mat\u00e9riel de bureau et mat\u00e9riel informatique ", - "report_type": "Balance Sheet" - }, - { - "name": "Installations g\u00e9n\u00e9rales agencements am\u00e9nagements divers", - "report_type": "Balance Sheet" - } - ], - "name": "Autres immobilisations corporelles" - } - ], - "name": "Immobilisations corporelles" - }, - { - "children": [ - { - "name": "Frais de recherche et de d\u00e9veloppement", - "report_type": "Balance Sheet" - }, - { - "children": [ - { - "name": "Frais de constitution", - "report_type": "Balance Sheet" - }, - { - "children": [ - { - "name": "Frais de publicit\u00e9", - "report_type": "Balance Sheet" - }, - { - "name": "Frais de prospection", - "report_type": "Balance Sheet" - } - ], - "name": "Frais de premier \u00e9tablissement" - }, - { - "name": "Frais d'augmentation de capital et d'op\u00e9rations diverses (fusions, scissions, transformations)", - "report_type": "Balance Sheet" - } - ], - "name": "Frais d'\u00e9tablissement" - }, - { - "name": "Droit au bail", - "report_type": "Balance Sheet" - }, - { - "name": "Fonds commercial", - "report_type": "Balance Sheet" - }, - { - "name": "Concessions et droits similaires, brevets, licences, marques, proc\u00e9d\u00e9s, logiciels, droits et valeurs similaires", - "report_type": "Balance Sheet" - }, - { - "name": "Autres immobilisations incorporelles", - "report_type": "Balance Sheet" - } - ], - "name": "Immobilisations incorporelles" - }, - { - "children": [ - { - "children": [ - { - "name": "Installations techniques mat\u00e9riel et outillage industriels", - "report_type": "Balance Sheet" - }, - { - "name": "Terrains", - "report_type": "Balance Sheet" - }, - { - "name": "Constructions", - "report_type": "Balance Sheet" - }, - { - "name": "Autres immobilisations corporelles", - "report_type": "Balance Sheet" - } - ], - "name": "Avances et acomptes vers\u00e9s sur commandes d'immobilisations corporelles" - }, - { - "name": "Immobilisations incorporelles en cours ", - "report_type": "Balance Sheet" - }, - { - "children": [ - { - "name": "Autres immobilisations corporelles", - "report_type": "Balance Sheet" - }, - { - "name": "Installations techniques mat\u00e9riel et outillage industriels", - "report_type": "Balance Sheet" - }, - { - "name": "Constructions", - "report_type": "Balance Sheet" - }, - { - "name": "Terrains", - "report_type": "Balance Sheet" - } - ], - "name": "Immobilisations corporelles en cours" - }, - { - "name": "Avances et acomptes vers\u00e9s sur commandes d'immobilisations incorporelles", - "report_type": "Balance Sheet" - } - ], - "name": "Immobilisations en cours" - }, - { - "name": "Immobilisations mises en concession" - }, - { - "name": "Parts dans des entreprises li\u00e9es et cr\u00e9ances dans des entreprises li\u00e9es" - }, - { - "children": [ - { - "children": [ - { - "name": "Actions propres ou parts propres", - "report_type": "Balance Sheet" - }, - { - "name": "Actions propres ou parts propres en voie d'annulation", - "report_type": "Balance Sheet" - } - ], - "name": "Actions propres ou parts propres" - }, - { - "children": [ - { - "children": [ - { - "name": "Sur d\u00e9p\u00f4ts et cautionnements", - "report_type": "Balance Sheet" - }, - { - "name": "Sur pr\u00eats", - "report_type": "Balance Sheet" - }, - { - "name": "Sur titres immobilis\u00e9s (droits de cr\u00e9ance)", - "report_type": "Balance Sheet" - }, - { - "name": "Sur cr\u00e9ances diverses", - "report_type": "Balance Sheet" - } - ], - "name": "Int\u00e9r\u00eats courus" - }, - { - "name": "Cr\u00e9ances diverses", - "report_type": "Balance Sheet" - } - ], - "name": "Autres cr\u00e9ances immobilis\u00e9es" - }, - { - "children": [ - { - "name": "Cautionnements", - "report_type": "Balance Sheet" - }, - { - "name": "D\u00e9p\u00f4ts", - "report_type": "Balance Sheet" - } - ], - "name": "D\u00e9p\u00f4ts et cautionnements vers\u00e9s" - }, - { - "children": [ - { - "name": "Pr\u00eats participatifs", - "report_type": "Balance Sheet" - }, - { - "name": "Pr\u00eats aux associ\u00e9s", - "report_type": "Balance Sheet" - }, - { - "name": "Pr\u00eats au personnel", - "report_type": "Balance Sheet" - }, - { - "name": "Autres pr\u00eats", - "report_type": "Balance Sheet" - } - ], - "name": "Pr\u00eats" - }, - { - "name": "Titres immobilis\u00e9s de l'activit\u00e9 de portefeuille (TIAP)", - "report_type": "Balance Sheet" - }, - { - "children": [ - { - "name": "Bons", - "report_type": "Balance Sheet" - }, - { - "name": "Obligations", - "report_type": "Balance Sheet" - } - ], - "name": "Titres immobilis\u00e9s (droit de cr\u00e9ance)" - }, - { - "children": [ - { - "name": "Autres titres", - "report_type": "Balance Sheet" - }, - { - "name": "Actions", - "report_type": "Balance Sheet" - } - ], - "name": "Titres immobilis\u00e9s autres que les titres immobilis\u00e9s de l'activit\u00e9 de portefeuille (droit de propri\u00e9t\u00e9)" - }, - { - "name": "Versements restant \u00e0 effectuer sur titres immobilis\u00e9s non lib\u00e9r\u00e9s", - "report_type": "Balance Sheet" - } - ], - "name": "Autres immobilisations financi\u00e8res" - }, - { - "children": [ - { - "name": "Autres formes de participation", - "report_type": "Balance Sheet" - }, - { - "children": [ - { - "name": "Cr\u00e9ances rattach\u00e9es \u00e0 des participations (hors groupe)", - "report_type": "Balance Sheet" - }, - { - "name": "Versements repr\u00e9sentatifs d'apports non capitalis\u00e9s (appel de fonds)", - "report_type": "Balance Sheet" - }, - { - "name": "Avances consolidables", - "report_type": "Balance Sheet" - }, - { - "name": "Autres cr\u00e9ances rattach\u00e9es \u00e0 des participations ", - "report_type": "Balance Sheet" - }, - { - "name": "Cr\u00e9ances rattach\u00e9es \u00e0 des participations (groupe)", - "report_type": "Balance Sheet" - }, - { - "name": "Int\u00e9r\u00eats courus", - "report_type": "Balance Sheet" - } - ], - "name": "Cr\u00e9ances rattach\u00e9es \u00e0 des participations" - }, - { - "children": [ - { - "name": "Autres titres", - "report_type": "Balance Sheet" - }, - { - "name": "Actions", - "report_type": "Balance Sheet" - } - ], - "name": "Titres de participation" - }, - { - "name": "Titres \u00e9valu\u00e9s par \u00e9quivalence", - "report_type": "Balance Sheet" - }, - { - "children": [ - { - "name": "Int\u00e9r\u00eats courus", - "report_type": "Balance Sheet" - }, - { - "name": "Principal", - "report_type": "Balance Sheet" - } - ], - "name": "Cr\u00e9ances rattach\u00e9es \u00e0 des soci\u00e9t\u00e9s en participation" - }, - { - "name": "Versements restant \u00e0 effectuer sur titres de participation non lib\u00e9r\u00e9s", - "report_type": "Balance Sheet" - } - ], - "name": "Participations et cr\u00e9ances rattach\u00e9es \u00e0 des participations" - }, - { - "children": [ - { - "children": [ - { - "name": "Titres immobilis\u00e9s - droit de cr\u00e9ance (m\u00eame ventilation que celle du compte 272) ", - "report_type": "Balance Sheet" - }, - { - "name": "Autres cr\u00e9ances immobilis\u00e9es (m\u00eame ventilation que celle du compte 276)", - "report_type": "Balance Sheet" - }, - { - "name": "D\u00e9p\u00f4ts et cautionnements vers\u00e9s (m\u00eame ventilation que celle du compte 275)", - "report_type": "Balance Sheet" - }, - { - "name": "Pr\u00eats (m\u00eame ventilation que celle du compte 274)", - "report_type": "Balance Sheet" - }, - { - "name": "Titres immobilis\u00e9s de l'activit\u00e9 de portefeuille", - "report_type": "Balance Sheet" - }, - { - "name": "Titres immobilis\u00e9s autres que les titres immobilis\u00e9s de l'activit\u00e9 de portefeuille - droit de propri\u00e9t\u00e9 (ventilation : 271)", - "report_type": "Balance Sheet" - } - ], - "name": "D\u00e9pr\u00e9ciations des autres immobilisations financi\u00e8res" - }, - { - "children": [ - { - "name": "Cr\u00e9ances rattach\u00e9es \u00e0 des soci\u00e9t\u00e9s en participation (m\u00eame ventilation que celle du compte 268)", - "report_type": "Balance Sheet" - }, - { - "name": "Autres formes de participation", - "report_type": "Balance Sheet" - }, - { - "name": "Cr\u00e9ances rattach\u00e9es \u00e0 des participations (m\u00eame ventilation que celle du compte 267)", - "report_type": "Balance Sheet" - }, - { - "name": "Titres de participation", - "report_type": "Balance Sheet" - } - ], - "name": "Provisions pour d\u00e9pr\u00e9ciation des participations et cr\u00e9ances rattach\u00e9es \u00e0 des participations" - }, - { - "children": [ - { - "name": "Terrains (autres que terrains de gisement)", - "report_type": "Balance Sheet" - } - ], - "name": "D\u00e9pr\u00e9ciations des immobilisations corporelles (m\u00eame ventilation que celle du compte 21)" - }, - { - "children": [ - { - "name": "Droit au bail", - "report_type": "Balance Sheet" - }, - { - "name": "Fonds commercial", - "report_type": "Balance Sheet" - }, - { - "name": "Marques, proc\u00e9d\u00e9s, droits et valeurs similaires", - "report_type": "Balance Sheet" - }, - { - "name": "Autres immobilisations incorporelles", - "report_type": "Balance Sheet" - } - ], - "name": "D\u00e9pr\u00e9ciations des immobilisations incorporelles" - }, - { - "children": [ - { - "name": "Immobilisations corporelles en cours", - "report_type": "Balance Sheet" - }, - { - "name": "Immobilisations incorporelles en cours", - "report_type": "Balance Sheet" - } - ], - "name": "D\u00e9pr\u00e9ciations des immobilisations en cours" - }, - { - "name": "D\u00e9pr\u00e9ciations des immobilisations mises en concession", - "report_type": "Balance Sheet" - } - ], - "name": "D\u00e9pr\u00e9ciation des immobilisations" - }, - { - "children": [ - { - "name": "Amortissements des immobilisations mises en concession", - "report_type": "Balance Sheet" - }, - { - "children": [ - { - "name": "Autres immobilisations incorporelles", - "report_type": "Balance Sheet" - }, - { - "name": "Fonds commercial", - "report_type": "Balance Sheet" - }, - { - "name": "Concessions et droits similaires, brevets, licences, logiciels, droits et valeurs similaires", - "report_type": "Balance Sheet" - }, - { - "name": "Frais de recherche et de d\u00e9veloppement ", - "report_type": "Balance Sheet" - }, - { - "name": "Frais d'\u00e9tablissement (m\u00eame ventilation que celle du compte 201) ", - "report_type": "Balance Sheet" - } - ], - "name": "Amortissements des immobilisations incorporelles" - }, - { - "children": [ - { - "name": "Autres immobilisations corporelles (m\u00eame ventilation que celle du compte 218)", - "report_type": "Balance Sheet" - }, - { - "name": "Constructions sur sol d'autrui (m\u00eame ventilation que celle du compte 214)", - "report_type": "Balance Sheet" - }, - { - "name": "Installations mat\u00e9riel et outillage industriels (m\u00eame ventilation que celle du compte 215)", - "report_type": "Balance Sheet" - }, - { - "name": "Agencements am\u00e9nagements de terrains (m\u00eame ventilation que celle du compte 212)", - "report_type": "Balance Sheet" - }, - { - "name": "Constructions (m\u00eame ventilation que celle du compte 213)", - "report_type": "Balance Sheet" - }, - { - "name": "Terrains de gisement", - "report_type": "Balance Sheet" - } - ], - "name": "Amortissements des immobilisations corporelles" - } - ], - "name": "Amortissement des immobilisations" - } - ], - "name": "Comptes d'immobilisations" - } - ], - "name": "Comptes de bilan" - }, - { - "children": [ - { - "children": [ - { - "children": [ - { - "name": "Autres charges financi\u00e8res", - "report_type": "Profit and Loss" - }, - { - "children": [ - { - "name": "Int\u00e9r\u00eats des comptes courants et des d\u00e9p\u00f4ts cr\u00e9diteurs", - "report_type": "Profit and Loss" - }, - { - "children": [ - { - "name": "Int\u00e9r\u00eats des dettes commerciales", - "report_type": "Profit and Loss" - }, - { - "name": "Int\u00e9r\u00eats des dettes diverses", - "report_type": "Profit and Loss" - } - ], - "name": "Int\u00e9r\u00eats des autres dettes" - }, - { - "children": [ - { - "name": "Int\u00e9r\u00eats des emprunts et dettes assimil\u00e9es", - "report_type": "Profit and Loss" - }, - { - "name": "Int\u00e9r\u00eats des dettes rattach\u00e9es \u00e0 des participations", - "report_type": "Profit and Loss" - } - ], - "name": "Int\u00e9r\u00eats des emprunts et dettes" - }, - { - "name": "Int\u00e9r\u00eats bancaires et sur op\u00e9rations de financement (escompte, ...)", - "report_type": "Profit and Loss" - }, - { - "name": "Int\u00e9r\u00eats des obligations cautionn\u00e9es", - "report_type": "Profit and Loss" - } - ], - "name": "Charges d'int\u00e9r\u00eat" - }, - { - "name": "Pertes sur cr\u00e9ances li\u00e9es \u00e0 des participations", - "report_type": "Profit and Loss" - }, - { - "name": "Escomptes accord\u00e9s", - "report_type": "Profit and Loss" - }, - { - "name": "Pertes de change", - "report_type": "Profit and Loss" - }, - { - "name": "Charges nettes sur cessions de valeurs mobili\u00e8res de placement", - "report_type": "Profit and Loss" - } - ], - "name": "Charges financi\u00e8res" - }, - { - "children": [ - { - "name": "Charges diverses de gestion courante", - "report_type": "Profit and Loss" - }, - { - "children": [ - { - "name": "Quote-part de perte support\u00e9e (comptabilit\u00e9 des associ\u00e9s non g\u00e9rants)", - "report_type": "Profit and Loss" - }, - { - "name": "Quote-part de b\u00e9n\u00e9fice transf\u00e9r\u00e9e (comptabilit\u00e9 du g\u00e9rant)", - "report_type": "Profit and Loss" - } - ], - "name": "Quotes-parts de r\u00e9sultat sur op\u00e9rations faites en commun" - }, - { - "name": "Jetons de pr\u00e9sence", - "report_type": "Profit and Loss" - }, - { - "children": [ - { - "name": "Cr\u00e9ances de l'exercice", - "report_type": "Profit and Loss" - }, - { - "name": "Cr\u00e9ances des exercices ant\u00e9rieurs", - "report_type": "Profit and Loss" - } - ], - "name": "Pertes sur cr\u00e9ances irr\u00e9couvrables" - }, - { - "children": [ - { - "name": "Autres droits et valeurs similaires", - "report_type": "Profit and Loss" - }, - { - "name": "Redevances pour concessions brevets, licences, marques, proc\u00e9d\u00e9s, logiciels ", - "report_type": "Profit and Loss" - }, - { - "name": "Droits d'auteur et de reproduction", - "report_type": "Profit and Loss" - } - ], - "name": "Redevances pour concessions, brevets, licences, marques, proc\u00e9d\u00e9s, logiciels, droits et valeurs similaires" - } - ], - "name": "Autres charges de gestion courante" - }, - { - "children": [ - { - "children": [ - { - "name": "Indemnit\u00e9s et avantages divers", - "report_type": "Profit and Loss" - }, - { - "name": "Suppl\u00e9ment familial", - "report_type": "Profit and Loss" - }, - { - "name": "Cong\u00e9s pay\u00e9s", - "report_type": "Profit and Loss" - }, - { - "name": "Salaires et appointements", - "report_type": "Profit and Loss" - }, - { - "name": "Primes et gratifications", - "report_type": "Profit and Loss" - } - ], - "name": "R\u00e9mun\u00e9rations du personnel" - }, - { - "name": "Cotisations sociales personnelles de l'exploitant", - "report_type": "Profit and Loss" - }, - { - "name": "R\u00e9mun\u00e9ration du travail de l'exploitant", - "report_type": "Profit and Loss" - }, - { - "name": "Autres charges de personnel", - "report_type": "Profit and Loss" - }, - { - "children": [ - { - "name": "Cotisations aux caisses de retraites", - "report_type": "Profit and Loss" - }, - { - "name": "Cotisations \u00e0 l'URSSAF", - "report_type": "Profit and Loss" - }, - { - "name": "Cotisations aux ASSEDIC", - "report_type": "Profit and Loss" - }, - { - "name": "Cotisations aux mutuelles", - "report_type": "Profit and Loss" - }, - { - "name": "Cotisations aux autres organismes sociaux", - "report_type": "Profit and Loss" - } - ], - "name": "Charges de S\u00e9curit\u00e9 sociale et de pr\u00e9voyance" - }, - { - "children": [ - { - "name": "Versements aux comit\u00e9s d'entreprise et d'\u00e9tablissement", - "report_type": "Profit and Loss" - }, - { - "name": "Versements aux autres oeuvres sociales", - "report_type": "Profit and Loss" - }, - { - "name": "M\u00e9decine du travail pharmacie", - "report_type": "Profit and Loss" - }, - { - "name": "Versements aux comit\u00e9s d'hygi\u00e8ne et de s\u00e9curit\u00e9", - "report_type": "Profit and Loss" - }, - { - "name": "Prestations directes", - "report_type": "Profit and Loss" - } - ], - "name": "Autres charges sociales" - } - ], - "name": "Charges de personnel" - }, - { - "children": [ - { - "name": "Charges sur exercices ant\u00e9rieurs (en cours d'exercice seulement)", - "report_type": "Profit and Loss" - }, - { - "children": [ - { - "name": "Cr\u00e9ances devenues irr\u00e9couvrables dans l'exercice", - "report_type": "Profit and Loss" - }, - { - "name": "Autres charges exceptionnelles sur op\u00e9ration de gestion", - "report_type": "Profit and Loss" - }, - { - "name": "Rappels d'imp\u00f4ts (autres qu'imp\u00f4ts sur les b\u00e9n\u00e9fices)", - "report_type": "Profit and Loss" - }, - { - "name": "Subventions accord\u00e9es", - "report_type": "Profit and Loss" - }, - { - "name": "Dons, lib\u00e9ralit\u00e9s", - "report_type": "Profit and Loss" - }, - { - "name": "P\u00e9nalit\u00e9s, amendes fiscales et p\u00e9nales ", - "report_type": "Profit and Loss" - }, - { - "name": "P\u00e9nalit\u00e9s sur march\u00e9s (et d\u00e9dits pay\u00e9s sur achats et ventes)", - "report_type": "Profit and Loss" - } - ], - "name": "Charges exceptionnelles sur op\u00e9rations de gestion" - }, - { - "children": [ - { - "name": "Autres \u00e9l\u00e9ments d'actif", - "report_type": "Profit and Loss" - }, - { - "name": "Immobilisations corporelles", - "report_type": "Profit and Loss" - }, - { - "name": "Immobilisations incorporelles", - "report_type": "Profit and Loss" - }, - { - "name": "Immobilisations financi\u00e8res", - "report_type": "Profit and Loss" - } - ], - "name": "Valeurs comptables des \u00e9l\u00e9ments d'actif c\u00e9d\u00e9s" - }, - { - "children": [ - { - "name": "Lots", - "report_type": "Profit and Loss" - }, - { - "name": "Charges exceptionnelles diverses", - "report_type": "Profit and Loss" - }, - { - "name": "Malis provenant de clauses d'indexation ", - "report_type": "Profit and Loss" - }, - { - "name": "Malis provenant du rachat par l'entreprise d'actions et obligations \u00e9mises par elle-m\u00eame", - "report_type": "Profit and Loss" - } - ], - "name": "Autres charges exceptionnelles" - } - ], - "name": "Charges exceptionnelles" - }, - { - "name": "Achats(sauf 603)" - }, - { - "children": [ - { - "name": "Produits, Reports en arri\u00e8re des d\u00e9ficits", - "report_type": "Profit and Loss" - }, - { - "name": "Participation des salari\u00e9s aux r\u00e9sultats", - "report_type": "Profit and Loss" - }, - { - "children": [ - { - "name": "Imp\u00f4ts dus en France", - "report_type": "Profit and Loss" - }, - { - "name": "Contribution additionnelle \u00e0 l'imp\u00f4t sur les b\u00e9n\u00e9fices", - "report_type": "Profit and Loss" - }, - { - "name": "Imp\u00f4ts dus \u00e0 l'\u00e9tranger", - "report_type": "Profit and Loss" - } - ], - "name": "Imp\u00f4ts sur les b\u00e9n\u00e9fices" - }, - { - "name": "Imposition forfaitaire annuelle des soci\u00e9t\u00e9s", - "report_type": "Profit and Loss" - }, - { - "name": "Suppl\u00e9ment d'imp\u00f4t sur les soci\u00e9t\u00e9s li\u00e9 aux distributions", - "report_type": "Profit and Loss" - }, - { - "children": [ - { - "name": "Int\u00e9gration fiscale - Charges", - "report_type": "Profit and Loss" - }, - { - "name": "Int\u00e9gration fiscale - Produits", - "report_type": "Profit and Loss" - } - ], - "name": "Int\u00e9gration fiscale" - } - ], - "name": "Participation des salari\u00e9s - Imp\u00f4ts sur les b\u00e9n\u00e9fices et assimil\u00e9s" - }, - { - "children": [ - { - "children": [ - { - "name": "Dotations aux provisions pour risques et charges financiers", - "report_type": "Profit and Loss" - }, - { - "name": "Dotations aux amortissements des primes de remboursement des obligations", - "report_type": "Profit and Loss" - }, - { - "children": [ - { - "name": "Valeurs mobili\u00e8res de placement", - "report_type": "Profit and Loss" - }, - { - "name": "Immobilisations financi\u00e8res", - "report_type": "Profit and Loss" - } - ], - "name": "Dotations aux d\u00e9pr\u00e9ciation des \u00e9l\u00e9ments financiers" - }, - { - "name": "Autres dotations", - "report_type": "Profit and Loss" - } - ], - "name": "Dotations aux amortissements, d\u00e9pr\u00e9ciations et provisions - Charges financi\u00e8res" - }, - { - "children": [ - { - "name": "Dotations aux provisions exceptionnelles", - "report_type": "Profit and Loss" - }, - { - "children": [ - { - "name": "Amortissements d\u00e9rogatoires", - "report_type": "Profit and Loss" - } - ], - "name": "Dotations aux provisions r\u00e9glement\u00e9es (immobilisations)" - }, - { - "name": "Dotations aux autres provisions r\u00e9glement\u00e9es", - "report_type": "Profit and Loss" - }, - { - "name": "Dotations aux provisions r\u00e9glement\u00e9es (stocks)", - "report_type": "Profit and Loss" - }, - { - "name": "Dotations aux amortissements exceptionnels des immobilisations", - "report_type": "Profit and Loss" - }, - { - "name": "Dotations aux d\u00e9pr\u00e9ciations exceptionnelles", - "report_type": "Profit and Loss" - } - ], - "name": "Dotations aux amortissements, d\u00e9pr\u00e9ciations et provisions - Charges exceptionnelles" - }, - { - "children": [ - { - "children": [ - { - "name": "Immobilisations corporelles", - "report_type": "Profit and Loss" - }, - { - "name": "Immobilisations incorporelles", - "report_type": "Profit and Loss" - } - ], - "name": "Dotations aux amortissements des immobilisations incorporelles et corporelles " - }, - { - "name": "Dotations aux amortissements des charges d'exploitation \u00e0 r\u00e9partir", - "report_type": "Profit and Loss" - }, - { - "name": "Dotations aux provisions pour risques et charges d'exploitation", - "report_type": "Profit and Loss" - }, - { - "children": [ - { - "name": "Immobilisations corporelles", - "report_type": "Profit and Loss" - }, - { - "name": "Immobilisations incorporelles", - "report_type": "Profit and Loss" - } - ], - "name": "Dotations pour d\u00e9pr\u00e9ciations des immobilisations incorporelles et corporelles" - }, - { - "children": [ - { - "name": "Cr\u00e9ances", - "report_type": "Profit and Loss" - }, - { - "name": "Stocks et en-cours", - "report_type": "Profit and Loss" - } - ], - "name": "Dotations aux provisions pour d\u00e9pr\u00e9ciation des actifs circulants" - } - ], - "name": "Dotations aux amortissements, d\u00e9pr\u00e9ciations et provisions - Charges d'exploitation" - } - ], - "name": "Dotations aux amortissements, d\u00e9pr\u00e9ciations et provisions" - }, - { - "children": [ - { - "children": [ - { - "name": "Imp\u00f4ts et taxes exigibles \u00e0 l'\u00e9tranger", - "report_type": "Profit and Loss" - }, - { - "name": "Contribution sociale de solidarit\u00e9 \u00e0 la charge des soci\u00e9t\u00e9s", - "report_type": "Profit and Loss" - }, - { - "name": "Taxes diverses", - "report_type": "Profit and Loss" - }, - { - "name": "Taxes per\u00e7ues par les organismes publics internationaux", - "report_type": "Profit and Loss" - } - ], - "name": "Autres imp\u00f4ts, taxes et versements assimil\u00e9s (autres organismes)" - }, - { - "children": [ - { - "name": "Autres droits", - "report_type": "Profit and Loss" - }, - { - "children": [ - { - "name": "Droits de mutation", - "report_type": "Profit and Loss" - } - ], - "name": "Droits d'enregistrement et de timbre" - }, - { - "name": "Imp\u00f4ts indirects", - "report_type": "Profit and Loss" - }, - { - "children": [ - { - "name": "Taxes fonci\u00e8res", - "report_type": "Profit and Loss" - }, - { - "name": "Taxe sur les v\u00e9hicules des soci\u00e9t\u00e9s", - "report_type": "Profit and Loss" - }, - { - "name": "Autres imp\u00f4ts locaux", - "report_type": "Profit and Loss" - }, - { - "name": "Taxe professionnelle", - "report_type": "Profit and Loss" - } - ], - "name": "Imp\u00f4ts directs (sauf imp\u00f4ts sur les b\u00e9n\u00e9fices)" - }, - { - "name": "Taxes sur le chiffre d'affaires non r\u00e9cup\u00e9rables ", - "report_type": "Profit and Loss" - } - ], - "name": "Autres imp\u00f4ts, taxes et versements assimil\u00e9s (administration des imp\u00f4ts)" - }, - { - "children": [ - { - "name": "Autres", - "report_type": "Profit and Loss" - }, - { - "name": "Versement de transport", - "report_type": "Profit and Loss" - }, - { - "name": "Participation des employeurs \u00e0 la formation professionnelle continue", - "report_type": "Profit and Loss" - }, - { - "name": "Allocation logement", - "report_type": "Profit and Loss" - }, - { - "name": "Versements lib\u00e9ratoires ouvrant droit \u00e0 l'exon\u00e9ration de la taxe d'apprentissage", - "report_type": "Profit and Loss" - }, - { - "name": "Participation des employeurs \u00e0 l'effort de construction", - "report_type": "Profit and Loss" - } - ], - "name": "Imp\u00f4ts, taxes et versements assimil\u00e9s sur r\u00e9mun\u00e9rations (autres organismes)" - }, - { - "children": [ - { - "name": "Taxe d'apprentissage", - "report_type": "Profit and Loss" - }, - { - "name": "Taxe sur les salaires", - "report_type": "Profit and Loss" - }, - { - "name": "Participation des employeurs \u00e0 la formation professionnelle continue", - "report_type": "Profit and Loss" - }, - { - "name": "Cotisation pour d\u00e9faut d'investissement obligatoire dans la construction", - "report_type": "Profit and Loss" - }, - { - "name": "Autres", - "report_type": "Profit and Loss" - } - ], - "name": "Imp\u00f4ts, taxes et versements assimil\u00e9s sur r\u00e9mun\u00e9rations (administration des imp\u00f4ts) " - } - ], - "name": "Imp\u00f4ts, taxes et versements assimil\u00e9s" - }, - { - "children": [ - { - "children": [ - { - "name": "Frais de recrutement de personnel", - "report_type": "Profit and Loss" - }, - { - "name": "Concours divers (cotisations...)", - "report_type": "Profit and Loss" - } - ], - "name": "Divers" - }, - { - "name": "Rabais, remises et ristournes obtenus sur autres services ext\u00e9rieurs", - "report_type": "Profit and Loss" - }, - { - "name": "Frais postaux et frais de t\u00e9l\u00e9communications", - "report_type": "Profit and Loss" - }, - { - "children": [ - { - "name": "Commissions et frais sur \u00e9mission d'emprunts", - "report_type": "Profit and Loss" - }, - { - "name": "Autres frais et commissions sur prestations de services", - "report_type": "Profit and Loss" - }, - { - "name": "Frais sur effets", - "report_type": "Profit and Loss" - }, - { - "name": "Location de coffres", - "report_type": "Profit and Loss" - }, - { - "name": "Frais sur titres (achat, vente, garde)", - "report_type": "Profit and Loss" - } - ], - "name": "Services bancaires et assimil\u00e9s" - }, - { - "children": [ - { - "name": "Personnel d\u00e9tach\u00e9 ou pr\u00eat\u00e9 \u00e0 l'entreprise", - "report_type": "Profit and Loss" - }, - { - "name": "Personnel int\u00e9rimaire", - "report_type": "Profit and Loss" - } - ], - "name": "Personnel ext\u00e9rieur \u00e0 l'entreprise" - }, - { - "children": [ - { - "name": "Commissions et courtages sur ventes", - "report_type": "Profit and Loss" - }, - { - "name": "R\u00e9mun\u00e9rations des transitaires", - "report_type": "Profit and Loss" - }, - { - "name": "Commissions et courtages sur achats ", - "report_type": "Profit and Loss" - } - ], - "name": "R\u00e9mun\u00e9rations d'interm\u00e9diaires et honoraires " - }, - { - "children": [ - { - "name": "Voyages et d\u00e9placements", - "report_type": "Profit and Loss" - }, - { - "name": "Missions", - "report_type": "Profit and Loss" - }, - { - "name": "R\u00e9ceptions", - "report_type": "Profit and Loss" - }, - { - "name": "Frais de d\u00e9m\u00e9nagement", - "report_type": "Profit and Loss" - } - ], - "name": "D\u00e9placements missions et r\u00e9ceptions" - } - ], - "name": "Autres services ext\u00e9rieurs" - } - ], - "name": "Comptes de charges" - }, - { - "children": [ - { - "children": [ - { - "children": [ - { - "name": "Reprises sur provisions financiers", - "report_type": "Profit and Loss" - }, - { - "children": [ - { - "name": "Valeurs mobili\u00e8res de placement", - "report_type": "Profit and Loss" - }, - { - "name": "Immobilisations financi\u00e8res", - "report_type": "Profit and Loss" - } - ], - "name": "Reprises sur d\u00e9pr\u00e9ciations des \u00e9l\u00e9ments financiers" - } - ], - "name": "Reprises sur d\u00e9pr\u00e9ciations et provisions (\u00e0 inscrire dans les produits financiers)" - }, - { - "children": [ - { - "children": [ - { - "name": "Immobilisations corporelles", - "report_type": "Profit and Loss" - }, - { - "name": "Immobilisations incorporelles", - "report_type": "Profit and Loss" - } - ], - "name": "Reprises sur amortissements des immobilisations incorporelles et corporelles " - }, - { - "children": [ - { - "name": "Cr\u00e9ances", - "report_type": "Profit and Loss" - }, - { - "name": "Stocks et en-cours", - 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} - ], - "name": "Cuentas y Documentos por Pagar" - } - ], - "name": "Pasivo Corto Plazo" - }, - { - "children": [ - { - "children": [ - { - "name": "Anticipos", - "report_type": "Balance Sheet" - } - ], - "name": "Cr\u00e9ditos Diferidos" - } - ], - "name": "Cr\u00e9ditos Diferidos" - }, - { - "children": [ - { - "children": [ - { - "name": "Provisi\u00f3n para Indemnizaciones", - "report_type": "Balance Sheet" - } - ], - "name": "Provisi\u00f3n para Indemnizaciones" - } - ], - "name": "Pasivo a Largo Plazo" - } - ], - "name": "Pasivo" - }, - { - "children": [ - { - "children": [ - { - "children": [ - { - "name": "Capital Autorizado, Suscr\u00edto y Pagado", - "report_type": "Balance Sheet" - }, - { - "name": "Perdidas y Ganancias", - "report_type": "Balance Sheet" - }, - { - "name": "Reservas", - "report_type": "Balance Sheet" - } - ], - "name": "Patrimonio de los Accionistas" - } - ], - "name": "Patrimonio de los Accionistas" - } - ], - "name": "Patrimonio" - }, - { - "children": [ - { - "children": [ - { - "name": "Inventario" - }, - { - "children": [ - { - "name": "Retenciones de IVA recibidas", - "report_type": "Balance Sheet" - }, - { - "name": "IVA por Cobrar", - "report_type": "Balance Sheet" - } - ], - "name": "IVA por Cobrar" - }, - { - "children": [ - { - "name": "Prestamos al Personal", - "report_type": "Balance Sheet" - }, - { - "name": "Cuentas por Cobrar Empresas Afilidas", - "report_type": "Balance Sheet" - }, - { - "name": "Cuentas por Cobrar Generales", - "report_type": "Balance Sheet" - }, - { - "name": "Otras Cuentas por Cobrar", - "report_type": "Balance Sheet" - } - ], - "name": "Cuentas y Documentos por Cobrar" - }, - { - "children": [ - { - "name": "Caja Chica", - "report_type": "Balance Sheet" - } - ], - "name": "Caja y Bancos" - } - ], - "name": "Activo Corriente" - }, - { - "children": [ - { - "children": [ - { - "name": "Propiedad, Planta y Equipo", - "report_type": "Balance Sheet" - } - ], - "name": "Propiedad, Planta y Equipo" - }, - { - "children": [ - { - "name": "Depreciaciones Acumuladas", - "report_type": "Balance Sheet" - } - ], - "name": "Depreciaciones Acumuladas" - } - ], - "name": "No Corriente" - }, - { - "children": [ - { - "children": [ - { - "name": "Gastos de Organizaci\u00f3n", - "report_type": "Balance Sheet" - } - ], - "name": "Gastos de Organizaci\u00f3n" - }, - { - "children": [ - { - "name": "Gastos por Amortizar", - "report_type": "Balance Sheet" - } - ], - "name": "Gastos por Amortizar" - }, - { - "children": [ - { - "name": "Gastos Anticipados", - "report_type": "Balance Sheet" - } - ], - "name": "Gastos Anticipados" - }, - { - "children": [ - { - "name": "Otros Activos", - "report_type": "Balance Sheet" - } - ], - "name": "Otros Activos" - } - ], - "name": "Diferido" - } - ], - "name": "Activo" - } - ], - "name": "Balance General" - }, - { - "children": [ - { - "children": [ - { - "children": [ - { - "children": [ - { - "name": "Gastos no Deducibles", - "report_type": "Profit and Loss" - } - ], - "name": "Gastos no Deducibles" - } - ], - "name": "Gastos no Deducibles" - }, - { - "children": [ - { - "children": [ - { - "name": "Otros Gastos de Operaci\u00f3n", - "report_type": "Profit and Loss" - } - ], - "name": "Otros Gastos de Operaci\u00f3n" - }, - { - "children": [ - { - "name": "Gastos de Administraci\u00f3n", - "report_type": "Profit and Loss" - } - ], - "name": "Gastos de Administraci\u00f3n" - } - ], - "name": "Gastos de Operaci\u00f3n" - }, - { - "children": [ - { - "children": [ - { - "name": "Gastos de Ventas", - "report_type": "Profit and Loss" - } - ], - "name": "Gastos de Ventas" - } - ], - "name": "Gastos de Ventas" - } - ], - "name": "Gastos" - }, - { - "children": [ - { - "children": [ - { - "children": [ - { - "name": "Otros Ingresos", - "report_type": "Profit and Loss" - } - ], - "name": "Otros Ingresos" - } - ], - "name": "Otros Ingresos" - }, - { - "children": [ - { - "children": [ - { - "name": "Descuentos Sobre Ventas", - "report_type": "Profit and Loss" - }, - { - "name": "Ventas", - "report_type": "Profit and Loss" - } - ], - "name": "Ventas Netas" - } - ], - "name": "Ventas" - } - ], - "name": "Ingresos" - }, - { - "children": [ - { - "children": [ - { - "children": [ - { - "name": "Intereses", - "report_type": "Profit and Loss" - }, - { - "name": "Otros Gastos Financieros", - "report_type": "Profit and Loss" - } - ], - "name": "Otros Gastos y Productos Financieros" - } - ], - "name": "Otros Gastos y Productos Financieros" - } - ], - "name": "Otros Gastos y Productos Financieros" - }, - { - "children": [ - { - "children": [ - { - "children": [ - { - "name": "Costos de Ventas", - "report_type": "Profit and Loss" - } - ], - "name": "Costos de Ventas" - } - ], - "name": "Costos" - } - ], - "name": "Egresos" - } - ], - "name": "Estado de Resultados" - } - ], - "name": "Plan contable de Guatemala (sencillo)" - } -} \ No newline at end of file diff --git a/erpnext/accounts/doctype/chart_of_accounts/charts/hn_cuentas_plantilla.json b/erpnext/accounts/doctype/chart_of_accounts/charts/hn_cuentas_plantilla.json deleted file mode 100644 index 447efbd7f3..0000000000 --- a/erpnext/accounts/doctype/chart_of_accounts/charts/hn_cuentas_plantilla.json +++ /dev/null @@ -1,365 +0,0 @@ -{ - "name": "Plantilla de cuentas de Honduras (sencilla)", - "root": { - "children": [ - { - "children": [ - { - "children": [ - { - "children": [ - { - "children": [ - { - "name": "Impuestos", - "report_type": "Balance Sheet" - } - ], - "name": "Impuestos" - }, - { - "children": [ - { - "name": "ISV por Pagar", - "report_type": "Balance Sheet" - } - ], - "name": "ISV por Pagar" - }, - { - "children": [ - { - "name": "Cuentas y Documentos por Pagar", - "report_type": "Balance Sheet" - } - ], - "name": "Cuentas y Documentos por Pagar" - } - ], - "name": "Pasivo Corto Plazo" - }, - { - "children": [ - { - "children": [ - { - "name": "Anticipos", - "report_type": "Balance Sheet" - } - ], - "name": "Cr\u00e9ditos Diferidos" - } - ], - "name": "Cr\u00e9ditos Diferidos" - }, - { - "children": [ - { - "children": [ - { - "name": "Provisi\u00f3n para Indemnizaciones", - "report_type": "Balance Sheet" - } - ], - "name": "Provisi\u00f3n para Indemnizaciones" - } - ], - "name": "Pasivo a Largo Plazo" - } - ], - "name": "Pasivo" - }, - { - "children": [ - { - "children": [ - { - "children": [ - { - "name": "Capital Autorizado, Suscr\u00edto y Pagado", - "report_type": "Balance Sheet" - }, - { - "name": "Perdidas y Ganancias", - "report_type": "Balance Sheet" - }, - { - "name": "Reservas", - "report_type": "Balance Sheet" - } - ], - "name": "Patrimonio de los Accionistas" - } - ], - "name": "Patrimonio de los Accionistas" - } - ], - "name": "Patrimonio" - }, - { - "children": [ - { - "children": [ - { - "name": "Inventario" - }, - { - "children": [ - { - "name": "Retenciones de ISV recibidas", - "report_type": "Balance Sheet" - }, - { - "name": "ISV por Cobrar", - "report_type": "Balance Sheet" - } - ], - "name": "ISV por Cobrar" - }, - { - "children": [ - { - "name": "Prestamos al Personal", - "report_type": "Balance Sheet" - }, - { - "name": "Cuentas por Cobrar Empresas Afilidas", - "report_type": "Balance Sheet" - }, - { - "name": "Cuentas por Cobrar Generales", - "report_type": "Balance Sheet" - }, - { - "name": "Otras Cuentas por Cobrar", - "report_type": "Balance Sheet" - } - ], - "name": "Cuentas y Documentos por Cobrar" - }, - { - "children": [ - { - "name": "Caja Chica", - "report_type": "Balance Sheet" - } - ], - "name": "Caja y Bancos" - } - ], - "name": "Activo Corriente" - }, - { - "children": [ - { - "children": [ - { - "name": "Propiedad, Planta y Equipo", - "report_type": "Balance Sheet" - } - ], - "name": "Propiedad, Planta y Equipo" - }, - { - "children": [ - { - "name": "Depreciaciones Acumuladas", - "report_type": "Balance Sheet" - } - ], - "name": "Depreciaciones Acumuladas" - } - ], - "name": "No Corriente" - }, - { - "children": [ - { - "children": [ - { - "name": "Gastos de Organizaci\u00f3n", - "report_type": "Balance Sheet" - } - ], - "name": "Gastos de Organizaci\u00f3n" - }, - { - "children": [ - { - "name": "Gastos por Amortizar", - "report_type": "Balance Sheet" - } - ], - "name": "Gastos por Amortizar" - }, - { - "children": [ - { - "name": "Gastos Anticipados", - "report_type": "Balance Sheet" - } - ], - "name": "Gastos Anticipados" - }, - { - "children": [ - { - "name": "Otros Activos", - "report_type": "Balance Sheet" - } - ], - "name": "Otros Activos" - } - ], - "name": "Diferido" - } - ], - "name": "Activo" - } - ], - "name": "Balance General" - }, - { - "children": [ - { - "children": [ - { - "children": [ - { - "children": [ - { - "name": "Gastos no Deducibles", - "report_type": "Profit and Loss" - } - ], - "name": "Gastos no Deducibles" - } - ], - "name": "Gastos no Deducibles" - }, - { - "children": [ - { - "children": [ - { - "name": "Otros Gastos de Operaci\u00f3n", - "report_type": "Profit and Loss" - } - ], - "name": "Otros Gastos de Operaci\u00f3n" - }, - { - "children": [ - { - "name": "Gastos de Administraci\u00f3n", - "report_type": "Profit and Loss" - } - ], - "name": "Gastos de Administraci\u00f3n" - } - ], - "name": "Gastos de Operaci\u00f3n" - }, - { - "children": [ - { - "children": [ - { - "name": "Gastos de Ventas", - "report_type": "Profit and Loss" - } - ], - "name": "Gastos de Ventas" - } - ], - "name": "Gastos de Ventas" - } - ], - "name": "Gastos" - }, - { - "children": [ - { - "children": [ - { - "children": [ - { - "name": "Otros Ingresos", - "report_type": "Profit and Loss" - } - ], - "name": "Otros Ingresos" - } - ], - "name": "Otros Ingresos" - }, - { - "children": [ - { - "children": [ - { - "name": "Descuentos Sobre Ventas", - "report_type": "Profit and Loss" - }, - { - "name": "Ventas", - "report_type": "Profit and Loss" - } - ], - "name": "Ventas Netas" - } - ], - "name": "Ventas" - } - ], - "name": "Ingresos" - }, - { - "children": [ - { - "children": [ - { - "children": [ - { - "name": "Intereses", - "report_type": "Profit and Loss" - }, - { - "name": "Otros Gastos Financieros", - "report_type": "Profit and Loss" - } - ], - "name": "Otros Gastos y Productos Financieros" - } - ], - "name": "Otros Gastos y Productos Financieros" - } - ], - "name": "Otros Gastos y Productos Financieros" - }, - { - "children": [ - { - "children": [ - { - "children": [ - { - "name": "Costos de Ventas", - "report_type": "Profit and Loss" - } - ], - "name": "Costos de Ventas" - } - ], - "name": "Costos" - } - ], - "name": "Egresos" - } - ], - "name": "Estado de Resultados" - } - ], - "name": "Plan contable de Honduras (sencillo)" - } -} \ No newline at end of file diff --git a/erpnext/accounts/doctype/chart_of_accounts/charts/hr_l10n_hr_chart_template_rrif.json b/erpnext/accounts/doctype/chart_of_accounts/charts/hr_l10n_hr_chart_template_rrif.json deleted file mode 100644 index e29a9577c4..0000000000 --- a/erpnext/accounts/doctype/chart_of_accounts/charts/hr_l10n_hr_chart_template_rrif.json +++ /dev/null @@ -1,8036 +0,0 @@ -{ - "name": "RRIF-ov ra\u010dunski plan za poduzetnike", - "root": { - "children": [ - { - "children": [ - { - "children": [ - { - "children": [ - { - "name": "Revalorizacijske pri\u010duve nastale do kraja 2000." - }, - { - "name": "Revalorizacijske pri\u010duve iz razdoblja od 2001. do 2004." - } - ], - "name": "Revalorizacijske pri\u010duve ranijih godina" - }, - { - "children": [ - { - "name": "Ostale revalorizacijske pri\u010duve" - }, - { - "name": "Revalorizacijske pri\u010duve iz procjene dug. nemat. i mat. imovine (HSFIt.6.36.iMRS16,t.39.iMRS38,t.85)" - }, - { - "name": "Pri\u010duve iz revalorizacije financijske imovine" - } - ], - "name": "Revalorizacijske pri\u010duve" - }, - { - "children": [ - { - "name": "Dobitci/gubitci od udjela u kapitalu do prestanka priznavanja (MRS 1. t. 95. i MRS 39. 55.b)-a1" - } - ], - "name": "Dobitci/gubitci od udjela u kapitalu do prestanka priznavanja (MRS 1. t. 95. i MRS 39. 55.b)" - }, - { - "children": [ - { - "name": "Pri\u010duve iz te\u010dajnih razlika od ulaganja u inozemno poslovanje (MRS 21. t. 39.)-a1" - } - ], - "name": "Pri\u010duve iz te\u010dajnih razlika od ulaganja u inozemno poslovanje (MRS 21. t. 39.)" - }, - { - "children": [ - { - "name": "Ostali akumulirani sveobuhvatni dobitci/gubitci - pri\u010duve (MRS 1. t. 96.)-a1" - } - ], - "name": "Ostali akumulirani sveobuhvatni dobitci/gubitci - pri\u010duve (MRS 1. t. 96.)" - }, - { - "children": [ - { - "name": "Dobitci/gubitci iz za\u0161tite nov\u010danog toka do reklasifikacije (MRS 1. t. 95. i MRS 39. t. 100.)-a1" - } - ], - "name": "Dobitci/gubitci iz za\u0161tite nov\u010danog toka do reklasifikacije (MRS 1. t. 95. i MRS 39. t. 100.)" - } - ], - "name": "REVALORIZACIJSKE PRI\u010cUVE" - }, - { - "children": [ - { - "children": [ - { - "name": "Otkupljeni vlastiti udjeli" - }, - { - "name": "Otkupljene vlastite dionice" - }, - { - "name": "Vlastite dionice za opcijsku namjenu" - } - ], - "name": "Vlastite dionice i udjeli (odbitna- dugovna stavka)" - }, - { - "children": [ - { - "name": "Pri\u010duve radi odr\u017eavanja boniteta strukture izvora financiranja" - }, - { - "name": "Pri\u010duve za odr\u017eavanje financijske stabilnosti dru\u0161tva, za razvojne aktivnosti i sl." - }, - { - "name": "Pri\u010duve za restrukturiranje" - } - ], - "name": "Statutarne pri\u010duve" - }, - { - "children": [ - { - "name": "Pri\u010duve za pokri\u0107e gubitka" - }, - { - "name": "Pri\u010duve za pove\u0107anje temeljnog kapitala" - }, - { - "name": "Pri\u010duve prema ZTD" - } - ], - "name": "Zakonske pri\u010duve (u d.d.)" - }, - { - "children": [ - { - "name": "Pri\u010duve za opcijske dionice za zaposlenike" - }, - { - "name": "Pri\u010duve za otkupljene dionice radi obe\u0161te\u0107enja dioni\u010dara" - }, - { - "name": "Pri\u010duve za otkup dionica da bi se sprije\u010dila \u0161teta i dr." - }, - { - "name": "Pri\u010duve za vlastite (trezorske) dionice i udjele" - } - ], - "name": "Pri\u010duve za vlastite dionice i udjele (\u010dl. 233. i 406.a ZTD-a)" - }, - { - "children": [ - { - "name": "Pri\u010duve za nerealizirane dobitke iz udjela" - }, - { - "name": "Slobodne pri\u010duve iz neraspore\u0111enog dobitka" - }, - { - "name": "Pri\u010duve za nagrade i sl." - }, - { - "name": "Pri\u010duve za pokri\u0107e gubitka u poslovanju" - } - ], - "name": "Ostale pri\u010duve" - } - ], - "name": "PRI\u010cUVE IZ DOBITKA" - }, - { - "children": [ - { - "children": [ - { - "name": "Kapital iz ulaganja obrtnika dobita\u0161a-a1" - } - ], - "name": "Kapital iz ulaganja obrtnika dobita\u0161a" - }, - { - "children": [ - { - "name": "Kapitalne pri\u010duve iz ostatka pri smanjenju temeljnog kapitala-a1" - } - ], - "name": "Kapitalne pri\u010duve iz ostatka pri smanjenju temeljnog kapitala" - }, - { - "children": [ - { - "name": "Kapitalne pri\u010duve iz uplata dodatnih \u010dinidbi-a1" - } - ], - "name": "Kapitalne pri\u010duve iz uplata dodatnih \u010dinidbi" - }, - { - "children": [ - { - "name": "Kapitalne pri\u010duve iz dodatnih uplata radi stjecanja posebnih prava u dru\u0161tvu(ili zamjenjivih obveznica)-a1" - } - ], - "name": "Kapitalne pri\u010duve iz dodatnih uplata radi stjecanja posebnih prava u dru\u0161tvu(ili zamjenjivih obveznica)" - }, - { - "children": [ - { - "name": "Upla\u0107eni udjeli - dionice iznad svote temeljnog kapitala-a1" - } - ], - "name": "Upla\u0107eni udjeli - dionice iznad svote temeljnog kapitala" - }, - { - "children": [ - { - "name": "Kapitalni dobitak iz prodaje vlastitih udjela - dionica-a1" - } - ], - "name": "Kapitalni dobitak iz prodaje vlastitih udjela - dionica" - }, - { - "children": [ - { - "name": "Kapitalne pri\u010duve iz drugih izvora-a1" - } - ], - "name": "Kapitalne pri\u010duve iz drugih izvora" - }, - { - "children": [ - { - "name": "Kapitalne pri\u010duve iz ulaganja tajnog \u010dlana dru\u0161tva (\u010dl. 148. ZTD-a)-a1" - } - ], - "name": "Kapitalne pri\u010duve iz ulaganja tajnog \u010dlana dru\u0161tva (\u010dl. 148. ZTD-a)" - }, - { - "children": [ - { - "name": "Kapitalni dobitak na prodane emitirane dionice-a1" - } - ], - "name": "Kapitalni dobitak na prodane emitirane dionice" - } - ], - "name": "KAPITALNE PRI\u010cUVE" - }, - { - "children": [ - { - "children": [ - { - "name": "Kapital (ulozi) komanditora komanditnog dru\u0161tva-a1" - } - ], - "name": "Kapital (ulozi) komanditora komanditnog dru\u0161tva" - }, - { - "children": [ - { - "name": "Dr\u017eavni kapital u udjelima-a1" - } - ], - "name": "Dr\u017eavni kapital u udjelima" - }, - { - "children": [ - { - "name": "Kapital \u010dlanova zadruge-a1" - } - ], - "name": "Kapital \u010dlanova zadruge" - }, - { - "children": [ - { - "name": "Temeljni dioni\u010dki kapital (povla\u0161tene dionice)" - }, - { - "name": "Temeljni dioni\u010dki kapital (obi\u010dne dionice)" - }, - { - "name": "Upisani temeljni kapital \u010dlanova d.o.o. (analitika po \u010dlanovima)" - } - ], - "name": "Upisani temeljni kapital koji je pla\u0107en" - }, - { - "children": [ - { - "name": "Upisani temeljni kapital manjinskih \u010dlanova-a1" - } - ], - "name": "Upisani temeljni kapital manjinskih \u010dlanova" - }, - { - "children": [ - { - "name": "Upisani temeljni kapital koji je pozvan za uplatu (analitika po upisnicima)" - } - ], - "name": "Upisani kapital koji nije pla\u0107en" - }, - { - "children": [ - { - "name": "Kapital (ulozi) \u010dlanova javnog trgova\u010dkog dru\u0161tva-a1" - } - ], - "name": "Kapital (ulozi) \u010dlanova javnog trgova\u010dkog dru\u0161tva" - } - ], - "name": "TEMELJNI - (UPISANI) KAPITAL" - }, - { - "children": [ - { - "children": [ - { - "name": "Kapital manjinskog dru\u0161tva (privremeno u postupku konsolidacije kao dio koji nije pod kontrolom matice)" - } - ], - "name": "Manjinski interes" - } - ], - "name": "MANJINSKI INTERES" - }, - { - "children": [ - { - "children": [ - { - "name": "Gubitak iz privremenih razlika" - }, - { - "name": "Nepokriveni gubitak" - }, - { - "name": "Gubitak koji se pokriva" - } - ], - "name": "Gubitak poslovne godine (analitika po \u010dlanovima)" - }, - { - "children": [ - { - "name": "Dobitak koji se privremeno ne ispla\u0107uje po prijedlogu uprave i N.O." - }, - { - "name": "Dobitak za manjinske \u010dlanove dru\u0161tva" - }, - { - "name": "Dobitak za tajnog \u010dlana dru\u0161tva" - }, - { - "name": "Dobitak za nagrade zaposlenicima" - }, - { - "name": "Dobitak financijske godine (neraspore\u0111en)" - }, - { - "name": "Dobitak - dividenda financijske godine (analitika prema \u010dlanovima dru\u0161tva - dioni\u010darima)" - }, - { - "name": "Dobitak iz privremenih razlika (odgo\u0111eni porezi)" - }, - { - "name": "Dobitak za isplate i izuzimanja u tijeku godine (analitika po \u010dlanovima)" - } - ], - "name": "Dobitak poslovne godine" - } - ], - "name": "DOBITAK ILI GUBITAK POSLOVNE GODINE" - }, - { - "children": [ - { - "children": [ - { - "name": "Zadr\u017eani dobitak iz negativnog goodwilla" - }, - { - "name": "Zadr\u017eani dobitak po prijedlogu uprave i N.O." - }, - { - "children": [ - { - "name": "Zadr\u017eani dobitak - neispl. dividende" - }, - { - "name": "Zadr\u017eani dobitak \u010dlanova dru\u0161tva (analitika po \u010dlanovima)" - }, - { - "name": "Neraspore\u0111eni zadr\u017eani dobitak" - }, - { - "name": "Zadr\u017eani dobitak izuzet od isplate (npr. za investicije u imovinu)" - } - ], - "name": "Zadr\u017eani dobitak iz 2001. do 2004." - }, - { - "children": [ - { - "name": "Zadr\u017eani dobitak tajnog \u010dlana dru\u0161tva" - }, - { - "name": "Zadr\u017eani dobitak za privatne tro\u0161kove \u010dlanova dru\u0161tva" - }, - { - "name": "Zadr\u017eani dobitak za manjinske \u010dlanove dru\u0161tva" - }, - { - "name": "Zadr\u017eani dobitak koji se izuzima od isplate (npr. za investicije u imovinu)" - }, - { - "name": "Zadr\u017eani dobitak koji \u010deka raspored" - }, - { - "name": "Zadr\u017eani dobitak \u010dlanova dru\u0161tva (analitika po \u010dlanovima)" - }, - { - "name": "Zadr\u017eani dobitak - neispla\u0107ena dividenda" - } - ], - "name": "Zadr\u017eani dobitci ostvareni do kraja 2000." - }, - { - "name": "Zadr\u017eani dobitak oblikovan iz realizirane rev. pri\u010duve" - }, - { - "children": [ - { - "name": "Zadr\u017eani dobitak \u010dlanova dru\u0161tva (analitika po \u010dlanovima)" - }, - { - "name": "Zadr\u017eani dobitak - neispl. dividenda" - }, - { - "name": "Zadr\u017eani dobitak izuzet od isplate (npr. za investicije u imovinu)" - }, - { - "name": "Neraspore\u0111eni zadr\u017eani dobitak" - } - ], - "name": "Zadr\u017eani dobitak od 2005. i poslije" - } - ], - "name": "Zadr\u017eani dobitak (iz prethodnih godina)" - }, - { - "children": [ - { - "name": "Gubitak (dio) koji je iznad kapitala" - }, - { - "name": "Preneseni gubitak (iz godine 200_.)" - }, - { - "name": "Preneseni gubitak (iz godine 201_.)" - } - ], - "name": "Preneseni gubitak (kumuliran u prethodnim godinama - analitika po \u010dlanovima)" - } - ], - "name": "ZADR\u017dANI DOBITAK ILI PRENESENI GUBITAK" - }, - { - "children": [ - { - "children": [ - { - "name": "Vrijednosni papiri na \u010duvanju (obveznice, dionice)" - }, - { - "name": "Obveznice i druge vrijednosti na skladi\u0161tu (blagajni)" - }, - { - "name": "Prodajna mjesta za izdane obveznice" - }, - { - "name": "Blokovi ulaznica" - } - ], - "name": "Vrijednosnice u manipulaciji" - }, - { - "children": [ - { - "name": "Tra\u017ebine od kupaca iz zastupni\u010dke prodaje" - }, - { - "name": "Primljeni \u010dekovi, mjenice za osiguranje otplate anuiteta za dobivene robne i financijske kredite" - }, - { - "name": "Primljene zadu\u017enice" - }, - { - "name": "Ostali vrijednosni papiri koji nisu stavljeni u optjecaj" - }, - { - "name": "Primljena jamstva vjerovnika kao instrumenata pla\u0107anja" - }, - { - "name": "Kori\u0161tene garancije u tijeku" - }, - { - "name": "Izdane zadu\u017enice" - }, - { - "name": "Izdane mjenice" - } - ], - "name": "Vrijednosni papiri" - }, - { - "children": [ - { - "name": "Materijalna prava" - }, - { - "name": "Krediti ugovoreni" - }, - { - "name": "Prava na kori\u0161tenja" - }, - { - "name": "Prava na ratne reparacije i \u0161tete od oduzete imovine" - }, - { - "name": "Prava po loro akreditivima (inozemni partneri)" - }, - { - "name": "Hipoteka na tu\u0111oj imovini" - }, - { - "name": "Prava po loro akreditivima (doma\u0107i partneri)" - } - ], - "name": "Prava" - }, - { - "children": [ - { - "name": "Primljena roba u komisiju i konsignaciju (tu\u0111a)" - }, - { - "name": "Materijal i roba u doradi (tu\u0111a)" - }, - { - "name": "Pozajmica strojeva i alata" - }, - { - "name": "Za\u0161titna odje\u0107a i obu\u0107a na kori\u0161tenju" - }, - { - "name": "Roba u skladi\u0161tu (tu\u0111a)" - }, - { - "name": "Ambala\u017ea na kori\u0161tenju (tu\u0111a)" - }, - { - "name": "Vlasni\u0161tvo orta\u010dke zajednice" - }, - { - "name": "Materijali za doradne - lohn-poslove" - }, - { - "name": "Roba u izvozu" - }, - { - "name": "Zgrade i zemlji\u0161ta u zakupu" - } - ], - "name": "Imovina - materijalna u optjecaju" - }, - { - "children": [ - { - "name": "Obveze za izdane mjenice" - }, - { - "name": "Obveze za izdane zadu\u017enice" - }, - { - "name": "Obveze za kori\u0161tene garancije u tijeku" - }, - { - "name": "Obveze za \u010dekove i mjenice za osiguranje otplate anuiteta za robne i financijske kredite" - }, - { - "name": "Jamstva od du\u017enika kao instrument pla\u0107anja" - }, - { - "name": "Ostali vrijednosni papiri koji nisu stavljeni u optjecaj" - }, - { - "name": "Obveze za primljene zadu\u017enice" - } - ], - "name": "Obveze za vrijednosne papire koji nisu stavljeni u optjecaj" - }, - { - "children": [ - { - "name": "Du\u017enici po hipoteci" - }, - { - "name": "Ulaga\u010di u materijalna prava" - }, - { - "name": "Izvor prava na kori\u0161tenje" - }, - { - "name": "Krediti odobreni" - }, - { - "name": "Ratne reparacije i nadoknade \u0161teta" - }, - { - "name": "Izvori prava loro-akreditiva (doma\u0107i partneri)" - }, - { - "name": "Izvori prava loro-akreditiva (inozemni partneri)" - }, - { - "name": "Obveze zastupnika iz prodaje prema nalogodavcu" - } - ], - "name": "Izvori prava" - }, - { - "children": [ - { - "name": "Vlasnici zemlji\u0161ta i zgrada u zakupu" - }, - { - "name": "Obveze za robu u izvozu (tu\u0111a roba)" - }, - { - "name": "Obveze za materijale u doradi - lohnu" - }, - { - "name": "Ortaci - vlasni\u0161tvo orta\u010dke zajednice" - }, - { - "name": "Vlasnici ambala\u017ee u kori\u0161tenju" - }, - { - "name": "Vlasnici robe u na\u0161im skladi\u0161tima" - }, - { - "name": "Skladi\u0161te za\u0161titne odje\u0107e i obu\u0107e" - }, - { - "name": "Vlasnici pozajmljenih strojeva i alata" - }, - { - "name": "Vlasnici materijala i robe u doradi" - }, - { - "name": "Obveze prema vlasnicima robe u komisiji i konsignaciji (tu\u0111a sredstva)" - } - ], - "name": "Izvori materijalne imovine" - }, - { - "children": [ - { - "name": "\u010cisti dobitak" - }, - { - "name": "Tro\u0161ak kamata budu\u0107eg razdoblja" - }, - { - "name": "Investicija - ulaganje - rashodi" - }, - { - "name": "Prihod - priljev" - }, - { - "name": "Dobitak" - }, - { - "name": "Porezi i druga davanja" - } - ], - "name": "Obra\u010dun dobitka investicijskog pothvata" - }, - { - "children": [ - { - "name": "Izvori prihoda - priljeva" - }, - { - "name": "Obveze prema ulaga\u010dima" - }, - { - "name": "Obveze iz planiranog \u010distog dobitka" - }, - { - "name": "Obveze za porez i druga javna davanja" - }, - { - "name": "Ukalkulirani - planirani dobitak" - } - ], - "name": "Obveze s osnove investicijskog pothvata" - }, - { - "children": [ - { - "name": "Obveznice i druge vrijednosnice" - }, - { - "name": "Vrijednosni papiri (obveznice, dionice)" - }, - { - "name": "Vrijednost zalihe blokova ulaznica" - }, - { - "name": "Prodajna mjesta za izdane obveznice" - }, - { - "name": "Kamate sadr\u017eane u vrijednosnicama ili obra\u010dunima" - } - ], - "name": "Obveze za izdane vrijednosnice u manipulaciji" - } - ], - "name": "IZVANBILAN\u010cNI ZAPISI" - } - ], - "name": "KAPITAL I PRI\u010cUVE TE IZVANBILAN\u010cNI ZAPISI" - }, - { - "children": [ - { - "children": [ - { - "children": [ - { - "name": "Dobitak razdoblja (poslije poreza)" - }, - { - "name": "Gubitak razdoblja" - } - ], - "name": "Dobitak ili gubitak razdoblja" - }, - { - "children": [ - { - "name": "Gubitak prije oporezivanja-a1" - } - ], - "name": "Gubitak prije oporezivanja" - }, - { - "children": [ - { - "name": "Dobitak prije oporezivanja-a1" - } - ], - "name": "Dobitak prije oporezivanja" - }, - { - "children": [ - { - "name": "Porez na dobitak (gubitak)-a1" - } - ], - "name": "Porez na dobitak (gubitak)" - } - ], - "name": "DOBITAK ILI GUBITAK RAZDOBLJA" - }, - { - "children": [ - { - "children": [ - { - "name": "Gubitak koji tereti manjinski interes-a1" - } - ], - "name": "Gubitak koji tereti manjinski interes" - }, - { - "children": [ - { - "name": "Dobitak pripisan manjinskom interesu-a1" - } - ], - "name": "Dobitak pripisan manjinskom interesu" - }, - { - "children": [ - { - "name": "Dobitak pripisan imateljima kapitala matice-a1" - } - ], - "name": "Dobitak pripisan imateljima kapitala matice" - }, - { - "children": [ - { - "name": "Gubitak koji tereti imatelje kapitala matice-a1" - } - ], - "name": "Gubitak koji tereti imatelje kapitala matice" - } - ], - "name": "DOBITAK ILI GUBITAK RAZDOBLJA KOJI PRIPADA DRUGIMA" - } - ], - "name": "FINANCIJSKI REZULTAT POSLOVANJA" - }, - { - "children": [ - { - "children": [ - { - "children": [ - { - "name": "Udio u dobitku povezanih dru\u0161tava" - }, - { - "name": "Udio u dobitku orta\u0161tva" - } - ], - "name": "Udio u dobitku od pridru\u017eenih poduzetnika" - }, - { - "children": [ - { - "name": "Udio u gubitku ortaka" - }, - { - "name": "Udio u gubitku povezanih dru\u0161tava" - } - ], - "name": "Udio u gubitku pridru\u017eenih poduzetnika" - } - ], - "name": "UDIO U GUBITKU I DOBITKU PRIDRU\u017dENIH PODUZETNIKA" - }, - { - "children": [ - { - "children": [ - { - "name": "Prihodi od prometa nekretnina" - }, - { - "name": "Prihodi od prodaje robe dane u komisiju ili konsignaciju" - }, - { - "name": "Prihodi od prodaje robe u povezanim dru\u0161tvima" - }, - { - "name": "Prihodi od povratne naknade za ambala\u017eu (bez PDV-a)" - }, - { - "name": "Prihodi od prodaje u poslov. jed. na podru\u010dju posebne dr\u017eav. skrbi i Vukovaru" - }, - { - "name": "Prihodi od prodaje uvezene robe na veliko" - }, - { - "name": "Prihodi od prodaje robe na veliko (analitika po prodajnim mjestima)" - }, - { - "name": "Prihodi od prodaje robe na malo (analitika po prodav.)" - }, - { - "name": "Prihodi od prodaje robe u tranzitu" - } - ], - "name": "Prihodi od prodaje robe" - }, - { - "children": [ - { - "name": "Prihodi od preprodaje nekretnina i umjetnina-a1" - } - ], - "name": "Prihodi od preprodaje nekretnina i umjetnina" - }, - { - "children": [ - { - "name": "Prihodi od prodaje korisnog otpada" - }, - { - "name": "Prihodi od prikupljanja ambala\u017ee" - }, - { - "name": "Prihodi od zbrinjavanja otpada" - } - ], - "name": "Ostali prihodi od prodaje roba i trgova\u010dkih usluga" - }, - { - "children": [ - { - "name": "Prihodi od prodaje robe na inozemnom tr\u017ei\u0161tu-a1" - } - ], - "name": "Prihodi od prodaje robe na inozemnom tr\u017ei\u0161tu" - }, - { - "children": [ - { - "name": "Prihodi od davanja mi\u0161ljenja" - }, - { - "name": "Prihodi od fran\u0161iza i robnih znakova" - }, - { - "name": "Prihodi od provizija" - }, - { - "name": "Prihodi od usluge posredovanja" - } - ], - "name": "Prihodi od trgova\u010dkih usluga" - }, - { - "children": [ - { - "name": "Prihodi od prodaje nekurentne robe (robe u kvaru, o\u0161te-\u0107enju, demodirana i sl.)-a1" - } - ], - "name": "Prihodi od prodaje nekurentne robe (robe u kvaru, o\u0161te-\u0107enju, demodirana i sl.)" - }, - { - "children": [ - { - "name": "Prihodi od prodaje robe na potro\u0161a\u010dki kredit" - }, - { - "name": "Prihodi od prodaje robe na robni kredit" - } - ], - "name": "Prihodi od prodaje robe na kredit" - }, - { - "children": [ - { - "name": "Prihodi od prodaje robe poduzetnicima u kojima postoje sudjeluju\u0107i interesi (do 20% udjela)-a1" - } - ], - "name": "Prihodi od prodaje robe poduzetnicima u kojima postoje sudjeluju\u0107i interesi (do 20% udjela)" - }, - { - "children": [ - { - "name": "Prihodi od prodaje robe ovisnim dru\u0161tvima-a1" - } - ], - "name": "Prihodi od prodaje robe ovisnim dru\u0161tvima" - }, - { - "children": [ - { - "name": "Prihodi od dane (prodane) robe u financijski lizing (najam)-a1" - } - ], - "name": "Prihodi od dane (prodane) robe u financijski lizing (najam)" - } - ], - "name": "PRIHODI OD PRODAJE TRGOVA\u010cKE ROBE" - }, - { - "children": [ - { - "children": [ - { - "name": "Tro\u0161kovi uprave, prodaje, administracije (491)-a1" - } - ], - "name": "Tro\u0161kovi uprave, prodaje, administracije (491)" - }, - { - "children": [ - { - "name": "Ostali poslovni rashodi - nespomenuti-a1" - } - ], - "name": "Ostali poslovni rashodi - nespomenuti" - } - ], - "name": "TRO\u0160KOVI ADMINISTRACIJE I OSTALI RASHODI" - }, - { - "children": [ - { - "children": [ - { - "name": "Prihodi od prodaje proizvoda i usluga poduzet. u kojima postoje sudjeluju\u0107i interesi (do 20% udjela)-a1" - } - ], - "name": "Prihodi od prodaje proizvoda i usluga poduzet. u kojima postoje sudjeluju\u0107i interesi (do 20% udjela)" - }, - { - "children": [ - { - "name": "Prihodi iz me\u0111unarodne plovidbe brodovima (\u010dl. 26., st. 10. ZoPD)" - }, - { - "name": "Prihodi od internetskih usluga za inozemstvo" - }, - { - "name": "Prihodi od poslovnih jedinica u inozemstvu" - }, - { - "name": "Prihodi od prodaje turisti\u010dkih usluga u inozem." - } - ], - "name": "Prihodi od prodaje usluga u inozemstvo (mogu\u0107a analitika po vrstama usluga i zemljama kupcima)" - }, - { - "children": [ - { - "name": "Prihodi od najmova i zakupa-a1" - } - ], - "name": "Prihodi od najmova i zakupa" - }, - { - "children": [ - { - "name": "Prihodi od prodaje proizvoda i usluga ovisnim dru\u0161tvima (analitika po dru\u0161tvima)-a1" - } - ], - "name": "Prihodi od prodaje proizvoda i usluga ovisnim dru\u0161tvima (analitika po dru\u0161tvima)" - }, - { - "children": [ - { - "name": "Prihodi od hotela i no\u0107enja" - }, - { - "name": "Prihodi od usluga prijevoza" - }, - { - "name": "Prihodi od usluga za\u0161tite i istra\u017eivanja" - }, - { - "name": "Prihodi od promid\u017ebenih usluga" - }, - { - "name": "Prihodi od prodaje ostalih usluga" - }, - { - "name": "Prihodi od programskih usluga" - }, - { - "name": "Prihodi od restorana i gostionica" - }, - { - "name": "Prihodi od servisnih usluga, usluga popravaka i sl. usluga" - }, - { - "name": "Prihodi od knjigovodstvenih, usluga poreznog savjetovanja, revizorskih, konzultantskih i dr. usluga" - }, - { - "name": "Prihodi od komunalnih usluga" - } - ], - "name": "Prihodi od prodaje usluga" - }, - { - "children": [ - { - "name": "Prihodi od prodaje poluproizvoda i nedovr\u0161enih proizvoda" - }, - { - "name": "Prihodi ostvareni u posl. jed. na podru\u010dju posebne dr\u017eav. skrbi i u Vukovaru" - }, - { - "name": "Prihod od povratne naknade za ambala\u017eu (bez PDV-a)" - }, - { - "name": "Prihodi od prodaje stanova i dr. gra\u0111evina" - }, - { - "name": "Prihodi od prodaje poluproizvoda i nedovr\u0161enih proizvoda" - }, - { - "name": "Prihodi ostvareni u slobodnoj zoni" - }, - { - "name": "Prodaja u vlastitim prodavaonicama" - }, - { - "name": "Prihodi od prodaje proizvoda od redovne prodaje" - }, - { - "name": "Prihodi od prodaje proizvoda na kredit ili otplatu" - }, - { - "name": "Prihod od prodaje otpadaka iz proizvodnje" - } - ], - "name": "Prihodi od prodaje proizvoda (analitika po proizvodima ili profitnim centrima)" - }, - { - "children": [ - { - "name": "Prihodi od prodaje dobara u inozemstvo (mogu\u0107a analitika po vrstama proizvoda i zemljama)-a1" - } - ], - "name": "Prihodi od prodaje dobara u inozemstvo (mogu\u0107a analitika po vrstama proizvoda i zemljama)" - }, - { - "children": [ - { - "name": "Prihodi od graditeljskih usluga - iz ugovora o izgradnji (gra\u0111evina, postrojenja, brodova i sl.)-a1" - } - ], - "name": "Prihodi od graditeljskih usluga - iz ugovora o izgradnji (gra\u0111evina, postrojenja, brodova i sl.)" - }, - { - "children": [ - { - "name": "Ostali prihodi od prodaje u\u010dinaka-a1" - } - ], - "name": "Ostali prihodi od prodaje u\u010dinaka" - }, - { - "children": [ - { - "name": "Prihodi iz orta\u0161tva-a1" - } - ], - "name": "Prihodi iz orta\u0161tva" - } - ], - "name": "PRIHODI OD PRODAJE PROIZVODA I USLUGA" - }, - { - "children": [ - { - "children": [ - { - "name": "Razlika prihoda i rashoda (iz cjelokupnog poslovanja)-a1" - } - ], - "name": "Razlika prihoda i rashoda (iz cjelokupnog poslovanja)" - } - ], - "name": "RAZLIKA PRIHODA I RASHODA FINANCIJSKE GODINE" - }, - { - "children": [ - { - "children": [ - { - "name": "Prihodi od naknadno napla\u0107enih jamstava - garancija" - }, - { - "name": "Prihodi od ukidanja tro\u0161kova od kojih se odustalo" - }, - { - "name": "Prihodi od naplate iz ugovora po naknadnim priznanjima iz pro\u0161lih godina" - }, - { - "name": "Prihodi od naknadno napla\u0107enih potra\u017eivanja iz prethodnih godina" - }, - { - "name": "Naknadno utvr\u0111eni prihodi" - }, - { - "name": "Prihodovanje dugoro\u010dnih rezerviranja" - }, - { - "name": "Ukidanje pasiv. vrem. razgrani\u010denja" - }, - { - "name": "Prihodi od zaprimanja dobara koja su prodana u prethodnom obra\u010d. razdoblju" - }, - { - "name": "Prihodi od naknadno napla\u0107enih reklamacija" - } - ], - "name": "Prihodi od ukidanja rezerviranja i naknadno napla\u0107eni prihodi" - }, - { - "children": [ - { - "name": "Prihodi od zastare obveza" - }, - { - "name": "Otpis obveza prema kreditorima" - }, - { - "name": "Otpisi obveza prema dobavlja\u010dima, obveza za primljene predujmove i sl." - }, - { - "name": "Prihodi od naknadnih odobrenja - sni\u017eenja i popusta od dobavlja\u010da i dr." - }, - { - "name": "Otpis ostalih obveza" - }, - { - "name": "Otpis obveza prema zaposlenicima" - } - ], - "name": "Prihodi od otpisa obveza i popusta" - }, - { - "children": [ - { - "name": "Prihodi od ranije otpisanih zaliha po novoj procjeni (HSFI t. 10.38. i MRS 2, t. 33.)" - }, - { - "name": "Prihodi od prodaje otpisanih i rashodovanih sredstava rada (alata, opreme i sl.)" - }, - { - "name": "Prihodi od prodaje dugotrajne materijalne imovine (iz uporabe a amortizirane)" - }, - { - "name": "Prihodi od prodaje dugotr. nemater. imovine (trgov. znak, patent i dr.) - iz uporabe" - }, - { - "name": "Inventurni vi\u0161kovi na robi, proizvodima i zalihama sirovina, materijala, dijelova i dugotrajne imovine" - }, - { - "name": "Vi\u0161kovi u blagajni (novac, vrijed. papiri i dr.)" - }, - { - "name": "Vi\u0161kovi iz neidentificiranih nov\u010danih doznaka u teku\u0107em poslovanju" - }, - { - "name": "Prihodi od prodaje ulaganja u nekretnine (MRS 40. t. 69.)" - }, - { - "name": "Prihodi od procjene prometa (utr\u0161ka) po nalazu poreznog nadzora" - }, - { - "name": "Prihodi od ostalih primitaka bez nadoknade" - } - ], - "name": "Prihodi od rezidualnih imovinskih stavki, vi\u0161kova i procjena" - }, - { - "children": [ - { - "name": "Prihodi (odgo\u0111eni) od dr\u017eavnih potpora za investicije (sredstva)" - }, - { - "name": "Prihodi od dr\u017eavnih potpora za pokri\u0107e tro\u0161kova" - }, - { - "name": "Prihodi od dr\u017eavnih potpora za ostale odre\u0111ene namjene" - } - ], - "name": "Prihodi od dr\u017eavnih potpora (HSFI 15 i MRS 20)" - }, - { - "children": [ - { - "name": "Dobitci od procjene poljoprivrednih proizvoda" - }, - { - "name": "Dobitci od prirasta biolo\u0161ke imovine" - }, - { - "name": "Dobitci od procjene biolo\u0161ke imovine" - } - ], - "name": "Dobitci od procjene poljoprivrednih proizvoda i biolo\u0161ke imovine (HSFI 17, t. 17.12 i MRS 41)" - }, - { - "children": [ - { - "name": "Prihodi od procjene ostale imovine" - }, - { - "name": "Prihodi od procjene zaliha i dr. imovine" - }, - { - "name": "Prihodi od ukidanja gubitka (MRS 36)" - }, - { - "name": "Prihodi od revalorizacije financijske imovine raspolo\u017eive za prodaju" - }, - { - "name": "Prihodi od revalorizacije zaliha" - } - ], - "name": "Prihodi od revalorizacije - procjene" - }, - { - "children": [ - { - "name": "Prihodi od uporabe vlastitih proizvoda i usluga za dugotrajnu imovinu" - }, - { - "name": "Prihodi uporabe vlastitih proizvoda i usluga za tro\u0161kove" - } - ], - "name": "Prihodi uporabe vlastitih proizvoda" - }, - { - "children": [ - { - "name": "Ostali nepredvi\u0111eni prihodi" - }, - { - "name": "Prihod od izvanredne prodaje zna\u010dajnog dijela imovine" - }, - { - "name": "Prihod od dugotrajne materijalne imovine namijenjene prodaji" - }, - { - "name": "Prihod od izvansudskih nagodbi" - } - ], - "name": "Izvanredni - ostali prihodi (npr. veliki besplatni primitak, prihod koji nije proiza\u0161ao iz redovitog poslovanja)" - }, - { - "children": [ - { - "name": "Prihodi od dotacija i pomo\u0107i" - }, - { - "name": "Prihodi od naknada za jamstva" - }, - { - "name": "Prihodi za manjkove od odgovornih osoba" - }, - { - "name": "Prihodi od ostalih nadoknada iz poslovanja" - }, - { - "name": "Prihodi od subvencija" - }, - { - "name": "Prihodi od refundacije za rad radnika" - }, - { - "name": "Prihodi od naknada \u0161teta iz teku\u0107eg poslovanja" - }, - { - "name": "Prihodi od prefakturiranih tro\u0161kova (npr. komunalnih, premija osiguranja i dr.)" - }, - { - "name": "Prihodi za pokri\u0107e gubitka" - }, - { - "name": "Prihodi s osnove basplatnog primitka opreme, nekretnina, zaliha i potra\u017eivanja" - } - ], - "name": "Prihodi od refundac., dotacija, subvencija i nadoknada" - }, - { - "children": [ - { - "name": "Prihodi od naplate \u0161teta uni\u0161tene imovine (po\u017earom, poplavom i dr. vi\u0161om silom)" - }, - { - "name": "Prihodi od naplate \u0161teta po sudskim procesima (zbog oduzete imovine,zlouporabe znaka,imena,prava i dr.)" - }, - { - "name": "Prihodi od kapara, odustatnina i sl." - }, - { - "name": "Prihodi od vra\u0107enih premija osiguranja" - }, - { - "name": "Prihodi od financ. in\u017eenjeringa(projekt., financ. i izgr., kupoprodaja poduze\u0107a i sl.) i provizija" - }, - { - "name": "Prihodi od prodaje prava (patenata, licencija, koncesija, rente, imena, znaka i sl.)" - }, - { - "name": "Prihodi s osnove povrata poreza na promet" - }, - { - "name": "Prihodi od ugovorenih i napla\u0107enih penala zbog neizvr\u0161enja roka u isporuci" - }, - { - "name": "Prihodi od nagrada za proizvod, uslugu, oblik i sl." - }, - { - "name": "Prihodi od (nevra\u0107enih) kaucija i depozita" - } - ], - "name": "Ostali poslovni prihodi" - } - ], - "name": "OSTALI POSLOVNI I IZVANREDNI PRIHODI" - }, - { - "children": [ - { - "children": [ - { - "name": "Tro\u0161kovi vrijednosnog uskla\u0111enja dugotrajne imovine namijenjene prodaji (699)-a1" - } - ], - "name": "Tro\u0161kovi vrijednosnog uskla\u0111enja dugotrajne imovine namijenjene prodaji (699)" - }, - { - "children": [ - { - "name": "Nabavna vrijednost prodanih nekretnina i umjetnina-a1" - } - ], - "name": "Nabavna vrijednost prodanih nekretnina i umjetnina" - }, - { - "children": [ - { - "name": "Manjkovi i otpisi trgova\u010dke robe po o\u010devidu PU i sl. - porezno priznati" - }, - { - "name": "Prekomjerni kalo, rastep, kvar i lom + PDV - porezno nepriznati" - }, - { - "name": "Manjkovi uslijed vi\u0161e sile (provalne kra\u0111e, poplava, po\u017ear, potres i sl.) - porezno priznati" - }, - { - "name": "Kalo, rastep, kvar i lom u dopu\u0161tenoj visini prema Pravilniku HGK - porezno priznati" - }, - { - "name": "Manjak robe na teret odgovorne osobe" - } - ], - "name": "Tro\u0161kovi kala, rastepa, kvara i loma na robi i otpisi robe" - }, - { - "children": [ - { - "name": "Tro\u0161kovi dugotr. imov. namijenjeni prodaji-a1" - } - ], - "name": "Tro\u0161kovi dugotr. imov. namijenjeni prodaji" - }, - { - "children": [ - { - "name": "Gre\u0161kom neiskazani rashodi prodane robe u proteklim razdobljima u trgovini-a1" - } - ], - "name": "Gre\u0161kom neiskazani rashodi prodane robe u proteklim razdobljima u trgovini" - }, - { - "children": [ - { - "name": "Tro\u0161kovi zamjene robe u jamstvenom roku-a1" - } - ], - "name": "Tro\u0161kovi zamjene robe u jamstvenom roku" - }, - { - "children": [ - { - "name": "Tro\u0161kovi vrijednosnog uskla\u0111enja trgova\u010dke robe i predujmova (669, 679, 689)-a1" - } - ], - "name": "Tro\u0161kovi vrijednosnog uskla\u0111enja trgova\u010dke robe i predujmova (669, 679, 689)" - }, - { - "children": [ - { - "name": "Tro\u0161kovi prodane robe u tranzitu" - }, - { - "name": "Tro\u0161ak prodane robe u poslov. jed." - }, - { - "name": "Tro\u0161ak prodane robe u tuzemstvu" - }, - { - "name": "Tro\u0161ak prodane robe u inozemstvu" - } - ], - "name": "Nabavna vrijednost prodane robe" - } - ], - "name": "TRO\u0160KOVI PRODANE ROBE" - }, - { - "children": [ - { - "children": [ - { - "name": "Tro\u0161ak zaliha prodanih proizvoda (60, 62, 63 i 64)-a1" - } - ], - "name": "Tro\u0161ak zaliha prodanih proizvoda (60, 62, 63 i 64)" - }, - { - "children": [ - { - "name": "Tro\u0161kovi vrijed. uskl. proizvod. u tijeku(609), poluproizvoda(629) i zaliha got. proizvoda (639 i 649)-a1" - } - ], - "name": "Tro\u0161kovi vrijed. uskl. proizvod. u tijeku(609), poluproizvoda(629) i zaliha got. proizvoda (639 i 649)" - }, - { - "children": [ - { - "name": "Tro\u0161kovi neiskori\u0161tenog kapaciteta (HSFI t. 10.18. i MRS 2 t. 13)-a1" - } - ], - "name": "Tro\u0161kovi neiskori\u0161tenog kapaciteta (HSFI t. 10.18. i MRS 2 t. 13)" - }, - { - "children": [ - { - "name": "Tro\u0161kovi nabavne vrijednosti materijala, dijelova, inventara i otpadaka" - }, - { - "name": "Tro\u0161kovi manjkova materijala, dijelova i inventara kojom se tereti odgovorna osoba" - } - ], - "name": "Tro\u0161kovi prodanih zaliha materijala i otpadaka (31, 32, 35 i 36)" - }, - { - "children": [ - { - "name": "Tro\u0161kovi realiziranih usluga (490 i 601)-a1" - } - ], - "name": "Tro\u0161kovi realiziranih usluga (490 i 601)" - }, - { - "children": [ - { - "name": "Gubitci iz ugovora o izgradnj (MRS 11, t. 36.)-a1" - } - ], - "name": "Gubitci iz ugovora o izgradnj (MRS 11, t. 36.)" - }, - { - "children": [ - { - "name": "Tro\u0161kovi iz ugovora o orta\u0161tvu-a1" - } - ], - "name": "Tro\u0161kovi iz ugovora o orta\u0161tvu" - }, - { - "children": [ - { - "name": "Tro\u0161kovi isporu\u010denih proizvoda u jamstvenom roku (zamjena)" - }, - { - "name": "Razlika vi\u0161eg tro\u0161ka proizvodnje od neto-vrij. koja se mo\u017ee realizirati (HSFIt.10.35. i MRS2t.28.-33.)" - }, - { - "name": "Prekomjerni manjkovi proizvoda (HSFI t. 10.2. i MRS 2, t. 16.) - porezno nepriznati" - }, - { - "name": "Prekomjerni manjkovi-porezno priznati teh.KRL i \u0161kart u proiz.(60,62,63i64 -HSFI t10.21. i MRS2,t14)" - }, - { - "name": "Dopu\u0161teni manjkovi -porezno priznati- tehnolo\u0161ki KRL i \u0161kart u proizvodnji (sa skupina 60, 62, 63 i 64)" - } - ], - "name": "Rashodi zaliha proizvodnje (HSFI 10 i MRS 2)" - }, - { - "children": [ - { - "name": "Gre\u0161kom neiskazani rashodi proteklih razdoblja-a1" - } - ], - "name": "Gre\u0161kom neiskazani rashodi proteklih razdoblja" - } - ], - "name": "TRO\u0160KOVI PRODANIH ZALIHA PROIZVODA I USLUGA" - }, - { - "children": [ - { - "children": [ - { - "name": "Izvanredni rashodi od prodaje dugotrajne imovine (HSFI t. 8.35.)-a1" - } - ], - "name": "Izvanredni rashodi od prodaje dugotrajne imovine (HSFI t. 8.35.)" - }, - { - "children": [ - { - "name": "Izvanredni rashodi iz ostalih rijetkih i neobi\u010dnih doga\u0111aja ili transakcija-a1" - } - ], - "name": "Izvanredni rashodi iz ostalih rijetkih i neobi\u010dnih doga\u0111aja ili transakcija" - }, - { - "children": [ - { - "name": "Gubitci zbog izvla\u0161tenja ili zbog prirodnih katastrofa na va\u017enom dijelu imovine-a1" - } - ], - "name": "Gubitci zbog izvla\u0161tenja ili zbog prirodnih katastrofa na va\u017enom dijelu imovine" - }, - { - "children": [ - { - "name": "Izvanredni otpisi od otu\u0111enja imovine, nastali neo\u010dekivano i u visokoj vrijednosti (HSFt4.7. i MRS10t9)-a1" - } - ], - "name": "Izvanredni otpisi od otu\u0111enja imovine, nastali neo\u010dekivano i u visokoj vrijednosti (HSFt4.7. i MRS10t9)" - }, - { - "children": [ - { - "name": "Gubitci od procjene biolo\u0161ke imovine-a1" - } - ], - "name": "Gubitci od procjene biolo\u0161ke imovine" - }, - { - "children": [ - { - "name": "Nerealizirani gubitci-a1" - } - ], - "name": "Nerealizirani gubitci" - }, - { - "children": [ - { - "name": "Izvanredne kazne, penali, od\u0161tete, naknadno utvr\u0111. obveze i sl.-a1" - } - ], - "name": "Izvanredne kazne, penali, od\u0161tete, naknadno utvr\u0111. obveze i sl." - } - ], - "name": "IZVANREDNI - OSTALI RASHODI" - }, - { - "children": [ - { - "children": [ - { - "name": "Prihodi od naplate \u017eivotnog osiguranja" - }, - { - "name": "Prihodi iz burzovnih transakcija" - }, - { - "name": "Prihodi iz faktoringa, forwarda, opcija i sl." - }, - { - "name": "Prihodi od nepla\u0107enih obveza - davanja (za \u0161ume, poreze, \u010dlanarine, naknade i dr.)" - }, - { - "name": "Prihodi iz fin. leasinga" - } - ], - "name": "Ostali financijski prihodi" - }, - { - "children": [ - { - "name": "Prihodi od udjela u dobitku u d.o.o. i dr." - }, - { - "name": "Prihodi od dividendi" - } - ], - "name": "Prihodi od dividende i dobitaka iz udjela" - }, - { - "children": [ - { - "name": "Pozitivne te\u010dajne razlike iz ni\u017eih obveza prema inozemstvu" - }, - { - "name": "Prihodi od ostalih te\u010dajnih razlika" - }, - { - "name": "Pozitivne te\u010dajne razlike iz tra\u017ebina i stanja deviza na ra\u010dunu" - } - ], - "name": "Prihodi od te\u010dajnih razlika" - }, - { - "children": [ - { - "name": "Kamate na depozite i jam\u010devine" - }, - { - "name": "Prihodi od kamata iz financijske imovine i dr." - }, - { - "name": "Prihodi od zateznih kamata" - }, - { - "name": "Prihodi od redovnih kamata" - } - ], - "name": "Prihodi od kamata" - }, - { - "children": [ - { - "name": "Ostali financijski prihodi od povezanih poduzet" - }, - { - "name": "Ostali financijski prihodi od povez. poduzetnika" - }, - { - "name": "Dobitci od prodaje udjela i dionica od povezanih poduzetnika" - }, - { - "name": "Prihodi od kamata od povezanih poduzetnika" - }, - { - "name": "Prihodi od te\u010dajnih razlika od povez. poduzet." - }, - { - "name": "Prihodi od dividende (dobitka) iz udjela u povezanim poduzetnicima" - }, - { - "name": "Prihodi od valutne (indeksne) klauzule iz odnosa s povezanim poduzetnicima" - } - ], - "name": "Kamate, te\u010dajne razlike, dividende i sl. prihodi iz odnosa s povezanim poduzetnicima" - }, - { - "children": [ - { - "name": "Prihodi negativnog goodwilla-a1" - } - ], - "name": "Prihodi negativnog goodwilla" - }, - { - "children": [ - { - "name": "Dobitci iz promjene vrijednosti ostale imovine" - }, - { - "name": "Prihodi iz procjene fin. imovine namijenjene za trgovanje (HSFI 15. t. 15.52. i MRS 39. t. 55a. i dr.)" - }, - { - "name": "Dobitci iz promjene fer vrijednosti ulaganja u nekretnine (HSFI 7. i MRS 40)" - } - ], - "name": "Nerealizirani dobitci (prihodi) od financijske imovine" - }, - { - "children": [ - { - "name": "Prihodi od kamata, te\u010d. razlika i dr. fin. prihoda iz odnosa s pridru\u017eenim poduz. i od udjela do 20%" - }, - { - "name": "Financijski prihodi (dividende, dobitci) iz udjela u dru\u0161tvima do 20%" - } - ], - "name": "Dio prihoda od pridru\u017eenih poduzetnika i sudjeluju\u0107ih interesa" - }, - { - "children": [ - { - "name": "Prihodi iz udjela u investicijskim i dr. fondovima" - }, - { - "name": "Dobitci od prodaje dionica i udjela (s nepovez. dru\u0161tvima) i dr. vrijed. papira" - }, - { - "name": "Prihodi od primjene valutne (indeksne) klauzule" - }, - { - "name": "Ostali financijski prihodi iz odnosa s nepovezanim poduzetnicima i dr. osobama" - }, - { - "name": "Prihodi od prodaje ostale financijske imovine" - } - ], - "name": "Ostali financijski prihodi" - } - ], - "name": "FINANCIJSKI PRIHODI" - } - ], - "name": "POKRI\u0106E RASHODA I PRIHODI RAZDOBLJA" - }, - { - "children": [ - { - "children": [ - { - "children": [ - { - "name": "Nematerijalna imovina namijenjena prodaji-a1" - } - ], - "name": "Nematerijalna imovina namijenjena prodaji" - }, - { - "children": [ - { - "name": "Skupina imovine za prodaju (npr. pogon, poslov. jedinica i sl. )" - } - ], - "name": "Materijalna imovina namijenjena za prodaju" - }, - { - "children": [ - { - "name": "Vrijednosno uskla\u0111enje dugotrajne imovine namijenjena prodaji-a1" - } - ], - "name": "Vrijednosno uskla\u0111enje dugotrajne imovine namijenjena prodaji" - } - ], - "name": "DUGOTRAJNA IMOVINA NAMIJENJENA PRODAJI" - }, - { - "children": [ - { - "children": [ - { - "name": "Proizvodnja u tijeku iz orta\u010dkog ugovora-a1" - } - ], - "name": "Proizvodnja u tijeku iz orta\u010dkog ugovora" - }, - { - "children": [ - { - "name": "Vrijednost usluga (u tijeku ili nedovr\u0161enih na datum bilance - MRS 2, t. 16.)-a1" - } - ], - "name": "Vrijednost usluga (u tijeku ili nedovr\u0161enih na datum bilance - MRS 2, t. 16.)" - }, - { - "children": [ - { - "name": "Proizvodnja u tijeku (po serijama, nositeljima, mjestima, radnim nalozima i sl.)-a1" - } - ], - "name": "Proizvodnja u tijeku (po serijama, nositeljima, mjestima, radnim nalozima i sl.)" - }, - { - "children": [ - { - "name": "Obustavljena proizvodnja-a1" - } - ], - "name": "Obustavljena proizvodnja" - }, - { - "children": [ - { - "name": "Proizvodnja u doradi i manipulaciji-a1" - } - ], - "name": "Proizvodnja u doradi i manipulaciji" - }, - { - "children": [ - { - "name": "Proizvodnja u slobodnoj zoni-a1" - } - ], - "name": "Proizvodnja u slobodnoj zoni" - }, - { - "children": [ - { - "name": "Vanjska proizvodnja (kooperacija i dr.)-a1" - } - ], - "name": "Vanjska proizvodnja (kooperacija i dr.)" - }, - { - "children": [ - { - "name": "Vrijednosno uskla\u0111ivanje proizvodnje - usluga-a1" - } - ], - "name": "Vrijednosno uskla\u0111ivanje proizvodnje - usluga" - } - ], - "name": "PROIZVODNJA - TRO\u0160KOVI KONVERZIJE" - }, - { - "children": [ - { - "children": [ - { - "name": "Vrijednosno uskla\u0111ivanje nedovr\u0161enih proizvoda i poluproizvoda-a1" - } - ], - "name": "Vrijednosno uskla\u0111ivanje nedovr\u0161enih proizvoda i poluproizvoda" - }, - { - "children": [ - { - "name": "Zalihe poluproizvoda (analitika prema osnovnim skupinama ili po stupnju dovr\u0161enosti)-a1" - } - ], - "name": "Zalihe poluproizvoda (analitika prema osnovnim skupinama ili po stupnju dovr\u0161enosti)" - }, - { - "children": [ - { - "name": "Nedovr\u0161eni proizvodi i poluproizvodi (analitika po vrstama proizvoda)-a1" - } - ], - "name": "Nedovr\u0161eni proizvodi i poluproizvodi (analitika po vrstama proizvoda)" - } - ], - "name": "NEDOVR\u0160ENI PROIZVODI I POLUPROIZVODI" - }, - { - "children": [ - { - "children": [ - { - "name": "Vrijednosno uskla\u0111ivanje nekretnina i umjetnina u prometu i predujmova-a1" - } - ], - "name": "Vrijednosno uskla\u0111ivanje nekretnina i umjetnina u prometu i predujmova" - }, - { - "children": [ - { - "name": "Ura\u010dunana razlika u cijeni nekretnina i umjetnina za daljnju prodaju-a1" - } - ], - "name": "Ura\u010dunana razlika u cijeni nekretnina i umjetnina za daljnju prodaju" - }, - { - "children": [ - { - "name": "Tro\u0161kovi dodatnog ure\u0111enja - dorade-a1" - } - ], - "name": "Tro\u0161kovi dodatnog ure\u0111enja - dorade" - }, - { - "children": [ - { - "name": "Predujmovi za kupnju nekretnina radi daljnje prodaje-a1" - } - ], - "name": "Predujmovi za kupnju nekretnina radi daljnje prodaje" - }, - { - "children": [ - { - "name": "Ura\u010dunani PDV u umjetnine-a1" - } - ], - "name": "Ura\u010dunani PDV u umjetnine" - }, - { - "children": [ - { - "name": "Nekretnine za prodaju (ure\u0111ene)-a1" - } - ], - "name": "Nekretnine za prodaju (ure\u0111ene)" - }, - { - "children": [ - { - "name": "Umjetnine u prodaji-a1" - } - ], - "name": "Umjetnine u prodaji" - }, - { - "children": [ - { - "name": "Nabavna vrijednost nekretnina za preprodaju (s porezom na promet)-a1" - } - ], - "name": "Nabavna vrijednost nekretnina za preprodaju (s porezom na promet)" - } - ], - "name": "NEKRETNINE I UMJETNINE ZA TRGOVANJE" - }, - { - "children": [ - { - "children": [ - { - "name": "Vrijednosno uskla\u0111ivanje bilo\u0161ke imovine-a1" - } - ], - "name": "Vrijednosno uskla\u0111ivanje bilo\u0161ke imovine" - }, - { - "children": [ - { - "name": "Bilo\u0161ka imovina za prodaju-a1" - } - ], - "name": "Zaliha bilo\u0161ke imovine za prodaju" - }, - { - "children": [ - { - "name": "Zalihe biolo\u0161ke proizvodnje u toku-a1" - } - ], - "name": "Zalihe biolo\u0161ke proizvodnje u toku" - } - ], - "name": "BIOLO\u0160KA IMOVINA" - }, - { - "children": [ - { - "children": [ - { - "name": "Gotovi proizvodi iz orta\u0161tava-a1" - } - ], - "name": "Gotovi proizvodi iz orta\u0161tava" - }, - { - "children": [ - { - "name": "Vrijednosno uskla\u0111ivanje zaliha gotovih proizvoda-a1" - } - ], - "name": "Vrijednosno uskla\u0111ivanje zaliha gotovih proizvoda" - }, - { - "children": [ - { - "name": "Gotovi proizvodi dani u komisijsku prodaju-a1" - } - ], - "name": "Gotovi proizvodi dani u komisijsku prodaju" - }, - { - "children": [ - { - "name": "Gotovi proizvodi dani u konsignacijsku prodaju-a1" - } - ], - "name": "Gotovi proizvodi dani u konsignacijsku prodaju" - }, - { - "children": [ - { - "name": "Gotovi proizvodi na skladi\u0161tu (razrada za svako skladi\u0161te, pa po skupinama, tipovima, vrstama i sl.)-a1" - } - ], - "name": "Gotovi proizvodi na skladi\u0161tu (razrada za svako skladi\u0161te, pa po skupinama, tipovima, vrstama i sl.)" - }, - { - "children": [ - { - "name": "Gotovi proizvodi u javnom skladi\u0161tu, silosu, i dr.-a1" - } - ], - "name": "Gotovi proizvodi u javnom skladi\u0161tu, silosu, i dr." - }, - { - "children": [ - { - "name": "Zalihe nekurentnih proizvoda i otpadaka-a1" - } - ], - "name": "Zalihe nekurentnih proizvoda i otpadaka" - }, - { - "children": [ - { - "name": "Gotovi proizvodi u izlo\u017ebenim prostorima-a1" - } - ], - "name": "Gotovi proizvodi u izlo\u017ebenim prostorima" - }, - { - "children": [ - { - "name": "Gotovi proizvodi u doradi, obradi i manipulaciji-a1" - } - ], - "name": "Gotovi proizvodi u doradi, obradi i manipulaciji" - }, - { - "children": [ - { - "name": "Gotovi proizvodi u slobodnoj zoni-a1" - } - ], - "name": "Gotovi proizvodi u slobodnoj zoni" - } - ], - "name": "ZALIHE GOTOVIH PROIZVODA" - }, - { - "children": [ - { - "children": [ - { - "name": "Roba u slobodnoj zoni" - }, - { - "name": "Vlastita roba u carinskom skladi\u0161tu tipa \"D\"" - } - ], - "name": "Roba u carinskom skladi\u0161tu \"D\" ili u slobodnoj zoni" - }, - { - "children": [ - { - "name": "Ura\u010dunani PDV (analitika po prodajnim mjestima i poreznim stopama)" - }, - { - "name": "Ura\u010dunani porez na luksuz" - } - ], - "name": "Ura\u010dunani porezi u robi" - }, - { - "children": [ - { - "name": "Roba na putu-a1" - } - ], - "name": "Roba na putu" - }, - { - "children": [ - { - "name": "Vrijednost robe u doradi" - }, - { - "name": "Tro\u0161kovi u svezi s doradom" - } - ], - "name": "Roba u doradi, obradi i manipulaciji" - }, - { - "children": [ - { - "name": "Roba u tu\u0111em skladi\u0161tu" - }, - { - "name": "Roba u izlo\u017ebenim prostorima" - }, - { - "name": "Roba u tu\u0111im silosima, hladnja\u010dama i sl." - } - ], - "name": "Roba u tu\u0111em skladi\u0161tu i izlozima" - }, - { - "children": [ - { - "name": "Roba u vlastitom veleprodajnom skladi\u0161tu (analitika po skladi\u0161tima)" - }, - { - "name": "Zaliha otpadaka od robe" - } - ], - "name": "Roba u skladi\u0161tu" - }, - { - "children": [ - { - "children": [ - { - "name": "Roba u prodavaonici A s PDV-om 23%" - }, - { - "name": "Roba u prodavaonici A s PDV-om 10%" - }, - { - "name": "Roba u prodavaonici A s PDV-om 0%, itd." - } - ], - "name": "Roba u prodavaonici (po prodajnoj cijeni -analitika po prodavaonicama), ili" - } - ], - "name": "Roba u prodavaonicama" - }, - { - "children": [ - { - "name": "Roba dana u komisijsku ili konsignacijsku prodaju-a1" - } - ], - "name": "Roba dana u komisijsku ili konsignacijsku prodaju" - }, - { - "children": [ - { - "name": "Prepravljene cijene robe zbog monetarnih oscilacija" - }, - { - "name": "Vrijednosno uskla\u0111enje zbog pada cijena, smanjenja uporabljivosti i sl." - } - ], - "name": "Vrijednosno uskla\u0111ivanje zaliha robe" - }, - { - "children": [ - { - "name": "Razlika u cijeni robe na skladi\u0161tu (analiti\u010dki po skupinama robe s istom mar\u017eom)" - }, - { - "name": "Ura\u010dunana mar\u017ea robe u prodavaonici" - } - ], - "name": "Ura\u010dunana razlika u cijeni robe" - } - ], - "name": "ROBA" - }, - { - "children": [ - { - "children": [ - { - "name": "Vrijednosno uskla\u0111enje danih predujmova za robu-a1" - } - ], - "name": "Vrijednosno uskla\u0111enje danih predujmova za robu" - }, - { - "children": [ - { - "name": "Dani predujmovi za robu povezanom dru\u0161tvu-a1" - } - ], - "name": "Dani predujmovi za robu povezanom dru\u0161tvu" - }, - { - "children": [ - { - "name": "Dani predujmovi za nabavu robe-a1" - } - ], - "name": "Dani predujmovi za nabavu robe" - }, - { - "children": [ - { - "name": "Dani predujmovi uvozniku za nabavu robe-a1" - } - ], - "name": "Dani predujmovi uvozniku za nabavu robe" - } - ], - "name": "PREDUJMOVI ZA NABAVU ROBE" - }, - { - "children": [ - { - "children": [ - { - "name": "Ura\u010dunani porez na luksuz-a1" - } - ], - "name": "Ura\u010dunani porez na luksuz" - }, - { - "children": [ - { - "name": "Gotovi proizvodi u prodaji u vlastitim prodavaonicama (analitika po prodavaonicama)-a1" - } - ], - "name": "Gotovi proizvodi u prodaji u vlastitim prodavaonicama (analitika po prodavaonicama)" - }, - { - "children": [ - { - "name": "Vrijednosno uskla\u0111ivanje gotovih proizvoda u prodavaonicama-a1" - } - ], - "name": "Vrijednosno uskla\u0111ivanje gotovih proizvoda u prodavaonicama" - }, - { - "children": [ - { - "name": "Ura\u010dunana mar\u017ea u prodajnoj cijeni gotovih proizvoda-a1" - } - ], - "name": "Ura\u010dunana mar\u017ea u prodajnoj cijeni gotovih proizvoda" - }, - { - "children": [ - { - "name": "Ura\u010dunani PDV u vrijednosti proizvoda-a1" - } - ], - "name": "Ura\u010dunani PDV u vrijednosti proizvoda" - } - ], - "name": "GOTOVI PROIZVODI U VLASTITIM PRODAVAONICAMA" - }, - { - "children": [ - { - "children": [ - { - "name": "Kupovna cijena robe od dobavlja\u010da-a1" - } - ], - "name": "Kupovna cijena robe od dobavlja\u010da" - }, - { - "children": [ - { - "name": "Nadoknada uvozniku za uslugu uvoza" - }, - { - "name": "Transportno osiguranje" - }, - { - "name": "Tro\u0161kovi posebnog pakiranja - ambala\u017ee" - }, - { - "name": "Tro\u0161kovi transporta" - }, - { - "name": "Tro\u0161kovi ukrcaja i iskrcaja (fakturirani)" - }, - { - "name": "Tro\u0161kovi \u010duvanja i rukovanja (u fazi nabave)" - }, - { - "name": "\u0160pediterski i bankarski tro\u0161kovi" - }, - { - "name": "Tro\u0161kovi vlastitog transporta (ne vi\u0161e od tarife javnog prijevoza) dovo\u0111enja robe na prodajnu lokaciju" - }, - { - "name": "Tro\u0161kovi oblikovanja za posebne kupce" - }, - { - "name": "Ostali tro\u0161kovi kupnje (pregledi, atesti i tro\u0161kovi u svezi s dovo\u0111enjem robe na zalihu -HSFI10 i MRS2)" - } - ], - "name": "Ostali tro\u0161kovi nabave u svezi s dovo\u0111enjem robe na zalihu" - }, - { - "children": [ - { - "name": "Carina i druge uvozne pristojbe za robu-a1" - } - ], - "name": "Carina i druge uvozne pristojbe za robu" - }, - { - "children": [ - { - "name": "Posebni porezi (tro\u0161arine)-a1" - } - ], - "name": "Posebni porezi (tro\u0161arine)" - }, - { - "children": [ - { - "name": "Obra\u010dun nabave - tro\u0161ak kupnje-a1" - } - ], - "name": "Obra\u010dun nabave - tro\u0161ak kupnje" - } - ], - "name": "OBRA\u010cUN TRO\u0160KOVA NABAVE ROBE - TRO\u0160KOVI KUPNJE" - } - ], - "name": "PROIZVODNJA, BIOLO\u0160KA IMOVINA, GOTOVI PROIZVODI, ROBA I DUGOTRAJNA IMOVINA NAMIJENJENA PRODAJI" - }, - { - "children": [ - { - "children": [ - { - "children": [ - { - "name": "Tro\u0161kovi neto pla\u0107a uprave i prodaje" - }, - { - "name": "Tro\u0161kovi neto pla\u0107a proizvodnje" - }, - { - "name": "Ostali povremeni primitci" - } - ], - "name": "Neto pla\u0107e i nadoknade" - }, - { - "children": [ - { - "name": "Doprinosi za beneficirani radni sta\u017e" - }, - { - "name": "Proizvodnja" - }, - { - "name": "Uprava i prodaja" - }, - { - "name": "Ostali povremeni primitci" - } - ], - "name": "Doprinosi na pla\u0107e" - }, - { - "children": [ - { - "name": "Ostali povremeni primitci" - }, - { - "name": "Uprava i prodaja" - }, - { - "name": "Proizvodnja" - } - ], - "name": "Tro\u0161kovi doprinosa iz pla\u0107a" - }, - { - "children": [ - { - "name": "Ostali povremeni primitci" - }, - { - "name": "Proizvodnja" - }, - { - "name": "Uprava i prodaja" - } - ], - "name": "Tro\u0161kovi poreza i prireza" - }, - { - "children": [ - { - "name": "Bruto pla\u0107e (privremeno v. napom. 2)-a1" - } - ], - "name": "Bruto pla\u0107e (privremeno v. napom. 2)" - } - ], - "name": "TRO\u0160KOVI OSOBLJA - PLA\u0106E" - }, - { - "children": [ - { - "children": [ - { - "name": "Ostali nespomenuti poslovni rashodi" - }, - { - "name": "Tro\u0161kovi -porezno nepriznati- koji nisu u svezi s ostvarivanjem dobitka(\u010dl7, st1,t13.ZoPD-red.br.24PD)" - }, - { - "name": "Rashodi utvr\u0111eni u postupku nadzora (\u010dl. 7. st. 1. t. 11. ZoPD) - skrivene isplate dobitka" - }, - { - "name": "Tro\u0161kovi povalstica i dr. oblici imovinskih koristi (\u010dl. 7., st.1. t.10. ZoPD) - porezno nepriznati" - } - ], - "name": "Ostali tro\u0161kovi - rashodi (\u010dl. 7. ZoPD)" - }, - { - "children": [ - { - "name": "Tro\u0161kovi iz posredovanja" - }, - { - "name": "Tro\u0161kovi iz orta\u010dkog ugovora" - } - ], - "name": "Tro\u0161kovi iz drugih aktivnosti (izvan osnovne djelatnosti)" - }, - { - "children": [ - { - "name": "Tro\u0161kovi naknadnih razlika iz nabava" - }, - { - "name": "Naknadno utvr\u0111eni tro\u0161kovi - ra\u010duni iz prethodnih godina" - }, - { - "name": "Ispravak pogre\u0161aka prethodnih razdoblja" - } - ], - "name": "Naknadno utvr\u0111eni tro\u0161kovi poslovanja" - }, - { - "children": [ - { - "name": "Izravni otpisi nenapla\u0107enih potra\u017eivanja od kupaca i drugih koja nisu vrijednosno uskla\u0111ena" - }, - { - "name": "Otpisi nenapla\u0107enih jamstava i drugih osiguranja" - }, - { - "name": "Tro\u0161kovi ostalih otpisa" - } - ], - "name": "Otpisi vrijednosno neuskla\u0111enih potra\u017eivanja" - }, - { - "children": [ - { - "name": "Tro\u0161kovi nenadokna\u0111enih jamstava za prodana dobra" - }, - { - "name": "Tro\u0161kovi naknadnih reklamacija" - }, - { - "name": "Naknadno odobreni popusti i odobrenja" - }, - { - "name": "Tro\u0161kovi uzoraka zbog kontrole i pregleda, izlaganje radi prodaje i sl." - }, - { - "name": "Tro\u0161kovi nagodbe (razlike iz sni\u017eenja)" - } - ], - "name": "Tro\u0161ak naknadnih popusta, sni\u017eenja, reklamacija i tro\u0161kovi uzoraka" - }, - { - "children": [ - { - "name": "Ostali manjkovi iz imovine" - }, - { - "name": "Manjkovi novca i vrijednosnih papira" - }, - { - "name": "Prekomjerni manjkovi na zalihama (KRL) iznad normativa+PDV, prema HGK,(\u010dl.7.,st.5.ZoPD)" - }, - { - "name": "Dopu\u0161teni manjkovi - kalo, rastep, kvar i lom na zalihama prema odlukama HGK, HOK ili internim aktima" - }, - { - "name": "Manjkovi uslijed vi\u0161e sile (provalna kra\u0111a, elementarna nepogoda)" - } - ], - "name": "Manjkovi i provalne kra\u0111e na zalihama i drugim sredstvima" - }, - { - "children": [ - { - "name": "Neamortizirana vrijednost rashodovane, uni\u0161tene ili otu\u0111ene dugotrajne imovine" - }, - { - "name": "Otpisi imovine izvan uporabe - rashod" - }, - { - "name": "Gubitak od prodane dug. imov. koja se ne amortizira" - }, - { - "name": "Gubitak od prodaje ost. dug. mat. i nemat. imovine" - }, - { - "name": "Otpisi materijala i robe - rashod" - } - ], - "name": "Rashodi - otpisi nematerijalne i materijalne imovine" - }, - { - "children": [ - { - "name": "Ostali izdatci za \u0161tete" - }, - { - "name": "Tro\u0161kovi preuzetih obveza iz ugovora" - }, - { - "name": "Kazne za parkiranje" - }, - { - "name": "Nadoknade \u0161tete - tro\u0161kovi po nagodbama i sudskim presudama - tu\u017ebama" - }, - { - "name": "Ugovorene kazne i penali zbog neizvr\u0161enja, propusta i sl." - }, - { - "name": "Penali, le\u017earine, dangubnine" - }, - { - "name": "Tro\u0161kovi kazni za prijestupe i prekr\u0161aje i sl. (\u010dl. 7., st. 1., t. 7. ZoPD)" - }, - { - "name": "Tro\u0161kovi prisilne naplate poreza i dr. davanja (\u010dl. 7., st. 1., t. 6. ZoPD)" - }, - { - "name": "Nadoknade \u0161teta iz radnog odnosa (npr. za godi\u0161nji odmor, ozljede na radu, od\u0161tetne rente i sl.)" - } - ], - "name": "Kazne, penali, nadoknade \u0161teta i tro\u0161kovi iz ugovora" - }, - { - "children": [ - { - "name": "Darovanje politi\u010dkih stranaka i nezavisnih kandidata" - }, - { - "name": "Darovi bez protu\u010dinidbe prim. i izdatci nisu u svezi s ostv.dobitka+PDV,osim na novac-\u010dl7,st1.,t13ZoPD" - }, - { - "name": "Porezno nepriznata darovanja iznad 2% UP (iznad dop. s 486) i ino. udruga i sl. (\u010dl.7.st.1.t.10 ZoPD)" - } - ], - "name": "Darovanja iznad 2% od UP i dr. darovanja" - }, - { - "children": [ - { - "name": "Darovanje za op\u0107ekorisne namjene (u novcu ili naravi do 2% od UP pr.god. - \u010dl. 7., st. 7. ZoPD)" - }, - { - "name": "Darovanje za zdrav.potrebe (vanjskih osoba do 2% UPpr.god. a nije pokriveno osig.-\u010dl.7.,st.8.ZoPD)" - } - ], - "name": "Darovanje do 2% od ukupnog prihoda" - } - ], - "name": "OSTALI POSLOVNI RASHODI" - }, - { - "children": [ - { - "children": [ - { - "name": "Raspored tro\u0161kova za obra\u010dun proiz. i usluga (HSFI10, MRS2, MRS11)-uskladi\u0161tivi tro\u0161kovi (na 60,62i63)-a1" - } - ], - "name": "Raspored tro\u0161kova za obra\u010dun proiz. i usluga (HSFI10, MRS2, MRS11)-uskladi\u0161tivi tro\u0161kovi (na 60,62i63)" - }, - { - "children": [ - { - "name": "Raspored tro\u0161kova za pokri\u0107e upravnih, administrativnih, prodajnih i drugih tro\u0161kova (na rn 70 i 71)-a1" - } - ], - "name": "Raspored tro\u0161kova za pokri\u0107e upravnih, administrativnih, prodajnih i drugih tro\u0161kova (na rn 70 i 71)" - } - ], - "name": "RASPORED TRO\u0160KOVA" - }, - { - "children": [ - { - "children": [ - { - "name": "Ostali tro\u0161kovi energije u proizvodnji" - }, - { - "name": "Tro\u0161ak goriva za teretna vozila (kamione, autobuse, strojeve, brodove i sl.)" - }, - { - "name": "Elektri\u010dna energija" - }, - { - "name": "Plin, para, briketi i drva" - }, - { - "name": "Mazut i ulje za lo\u017eenje" - }, - { - "name": "Dizelsko gorivo, benzin i motorno ulje (za stroj. i sl.)" - } - ], - "name": "Potro\u0161ena energija u proizvodnji dobara i usluga" - }, - { - "children": [ - { - "name": "Odstupanja od standardnog tro\u0161ka-a1" - } - ], - "name": "Odstupanja od standardnog tro\u0161ka" - }, - { - "children": [ - { - "name": "Tro\u0161kovi energije na pomo\u0107nim mjestima u proizvodnji-a1" - } - ], - "name": "Tro\u0161kovi energije na pomo\u0107nim mjestima u proizvodnji" - }, - { - "children": [ - { - "name": "Uniformirana radna odje\u0107a i obu\u0107a" - }, - { - "name": "Voda (izvorska) za pi\u0107e" - }, - { - "name": "Tro\u0161kovi ukrasnog bilja" - }, - { - "name": "Tro\u0161kovi opomena" - }, - { - "name": "Materijal i sredstva za \u010di\u0161\u0107enje i odr\u017eavanje" - }, - { - "name": "Uredski materijal (papir, registratori, olovke, tiskanice, toneri, ulo\u0161ci, kalendari, rokovnici i sl.)" - }, - { - "name": "Ambala\u017eni materijal, vrpce za blagajne, blokovi papira, pisa\u010di, naljepnice, etikete i dr." - }, - { - "name": "Tro\u0161kovi otpisa sitnog inventara" - }, - { - "name": "Ostali materijalni tro\u0161kovi trgovine" - } - ], - "name": "Materijalni tro\u0161kovi administracije, uprave i prodaje" - }, - { - "children": [ - { - "name": "Materijali u pomo\u0107noj djelatnosti (za restoran i dr.)" - }, - { - "name": "Ostali izravni i op\u0107i tro\u0161kovi pogona - uslu\u017ene jedinice (HSFI t. 10.17 i MRS 2, t. 10. do 19.)" - }, - { - "name": "Poluproizvodi za ugradnju" - }, - { - "name": "Pomo\u0107ni materijali (mazivo, ljepila, svrdla, pile, no\u017eevi, brusne plo\u010de i dr.)" - }, - { - "name": "Osnovni materijali i sirovine" - }, - { - "name": "Dijelovi i sklopovi" - }, - { - "name": "Materijal pogonske administracije i menad\u017ementa (uredski potro\u0161ni i sl.)" - 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PDV)" - }, - { - "name": "Amortizacija (otpis) nepriznatog PDV-a" - }, - { - "name": "Dio amortizacije osob. aut. i dr. sred. prijevoza u vrijednosti iznad 400.000,00 kn" - }, - { - "name": "30% amortizacije osob. aut. i dr. sred. prijevoza" - }, - { - "name": "70% amortizacije osob. aut. i dr. sred. prijevoza" - } - ], - "name": "Amortizacija osobnih automobila i dr. sredstava za osobni prijevoz" - }, - { - "children": [ - { - "name": "Amortizacija gra\u0111ev. objekata" - }, - { - "name": "Amortizacija ra\u010dunala, ra\u010dunalne opreme i programa te ra\u010dunalne mre\u017ee" - }, - { - "name": "Amortizacija osobnih automobila" - }, - { - "name": "Amortizacija ostale opreme (poku\u0107stvo, telefonija i dr.)" - } - ], - "name": "Amortizacija objekata i opreme uprave i prodaje" - } - ], - "name": "AMORTIZACIJA" - }, - { - "children": [ - { - "children": [ - { - "name": "Vrijed. uskla\u0111enja utu\u017eenih kratk. pot. do 5000,00kn (prije zastare,ovr\u0161ni,ste\u010daj i sl.-dio129,139i159)" - }, - { - "name": "Vrijednosna uskla\u0111enja zastarjelih potra\u017eivanja (dio sa 129, 139 i 159) - porezno nepriznata" - }, - { - "name": "Vrijednosna uskla\u0111enja potra\u017eivanja od kupaca nenapla\u0107ena dulje od 120 dana od dospije\u0107a (veza s 129)" - } - ], - "name": "Vrijednosno uskla\u0111enje kratkotrajnih potra\u017eivanja" - }, - { - "children": [ - { - "name": "Vrijednosno uskla\u0111enje depozita u bankama, mjenica, \u010dekova i sl. (109 i dio 119)-a1" - } - ], - "name": "Vrijednosno uskla\u0111enje depozita u bankama, mjenica, \u010dekova i sl. (109 i dio 119)" - }, - { - "children": [ - { - "name": "Vrijednosno uskla\u0111enje danih predujmova (veza s 379)-a1" - } - ], - "name": "Vrijednosno uskla\u0111enje danih predujmova (veza s 379)" - }, - { - "children": [ - { - "name": "Vrijednosno uskla\u0111enje zaliha (veza s 319, 329, 359 i 369)-a1" - } - ], - "name": "Vrijednosno uskla\u0111enje zaliha (veza s 319, 329, 359 i 369)" - }, - { - "children": [ - { - "name": "Vrijednosno uskla\u0111enje postrojenja, opreme, alata, pogonskog inventara i transportne imovine (038)" - }, - { - "name": "Vrijednosno uskla\u0111enje ostale mater. imovine" - }, - { - "name": "Vrijednosno uskla\u0111enje nekretnina (028)" - }, - { - "name": "Vrijednosno uskla\u0111enje ulaganja u nekretnine (058)" - }, - { - "name": "Vrijednosno uskla\u0111enje biolo\u0161ke imovine (048)" - } - ], - "name": "Vrijednosno uskla\u0111enje dugotrajne materijalne imovine" - }, - { - "children": [ - { - "name": "Vrijednosno uskla\u0111enje ostale nemat. imov." - }, - { - "name": "Vrijednosno uskla\u0111enje prava i dr." - }, - { - "name": "Vrijednosno uskla\u0111enje goodwill" - } - ], - "name": "Vrijednosno uskla\u0111enje dugotrajne nematerijalne imovine (018)" - }, - { - "children": [ - { - "name": "Vrijednosno uskla\u0111enje dugotrajnih potra\u017eivanja (veza sa 078)-a1" - } - ], - "name": "Vrijednosno uskla\u0111enje dugotrajnih potra\u017eivanja (veza sa 078)" - } - ], - "name": "VRIJEDNOSNO USKLA\u0110ENJE DUGOTRAJNE I KRATKOTRAJNE IMOVINE" - }, - { - "children": [ - { - "children": [ - { - "name": "Tro\u0161kovi ostalih dugoro\u010dnih rezerviranja i tro\u0161kovi rizika-a1" - } - ], - "name": "Tro\u0161kovi ostalih dugoro\u010dnih rezerviranja i tro\u0161kovi rizika" - }, - { - "children": [ - { - "name": "Tro\u0161kovi dugoro\u010dnog rezerviranja za mirovine i sli\u010dne tro\u0161kove - obveze (MRS 19)-a1" - } - ], - "name": "Tro\u0161kovi dugoro\u010dnog rezerviranja za mirovine i sli\u010dne tro\u0161kove - obveze (MRS 19)" - }, - { - "children": [ - { - "name": "Tro\u0161kovi rezerviranja po \u0161tetnim ugovorima (HSFI 16.21.)-a1" - } - ], - "name": "Tro\u0161kovi rezerviranja po \u0161tetnim ugovorima (HSFI 16.21.)" - }, - { - "children": [ - { - "name": "Tro\u0161kovi dugoro\u010d. rez. za neiskori\u0161teni godi\u0161nji odmor (\u010dl. 11., st. 5. ZoPD i MRS 19) - vidi ra\u010d. 298-a1" - } - ], - "name": "Tro\u0161kovi dugoro\u010d. rez. za neiskori\u0161teni godi\u0161nji odmor (\u010dl. 11., st. 5. ZoPD i MRS 19) - vidi ra\u010d. 298" - }, - { - "children": [ - { - "name": "Tro\u0161kovi dugoro\u010dnog rezerviranja za restrukturiranje poduze\u0107a (MRS 37, t. 72. i HSFI t. 16.22)-a1" - } - ], - "name": "Tro\u0161kovi dugoro\u010dnog rezerviranja za restrukturiranje poduze\u0107a (MRS 37, t. 72. i HSFI t. 16.22)" - }, - { - "children": [ - { - "name": "Tro\u0161kovi dugoro\u010dnog rezerviranja za obnovu prirodnog bogatstva (\u010dl. 11., st. 2. ZoPD)-a1" - } - ], - "name": "Tro\u0161kovi dugoro\u010dnog rezerviranja za obnovu prirodnog bogatstva (\u010dl. 11., st. 2. ZoPD)" - }, - { - "children": [ - { - "name": "Tro\u0161kovi dugoro\u010dnog rezerviranja za otpremnine (\u010dl. 11., st. 2. ZoPD)-a1" - } - ], - "name": "Tro\u0161kovi dugoro\u010dnog rezerviranja za otpremnine (\u010dl. 11., st. 2. ZoPD)" - }, - { - "children": [ - { - "name": "Tro\u0161kovi dugoro\u010dnog rezerviranja za rizike u jamstvenom (garancijskom) roku (\u010dl. 11., st. 2. ZoPD)-a1" - } - ], - "name": "Tro\u0161kovi dugoro\u010dnog rezerviranja za rizike u jamstvenom (garancijskom) roku (\u010dl. 11., st. 2. ZoPD)" - }, - { - "children": [ - { - "name": "Tro\u0161kovi dugoro\u010dnog rezerviranja za gubitke po zapo\u010detim sudskim sporovima (\u010dl. 11., st. 2. ZoPD)-a1" - } - ], - "name": "Tro\u0161kovi dugoro\u010dnog rezerviranja za gubitke po zapo\u010detim sudskim sporovima (\u010dl. 11., st. 2. ZoPD)" - } - ], - "name": "REZERVIRANJA (v. skupinu 28)" - }, - { - "children": [ - { - "children": [ - { - "name": "Naknade Fondu za ambala\u017eu (prema materijalu, po jed. proizv., povratna i poticajna ambala\u017ea)" - }, - { - "name": "Porez na reklame koje se isti\u010du na javnim mjestima" - }, - { - "children": [ - { - "name": "Porez i carina pri izvozu" - } - ], - "name": "Ostali porezi i pristojbe" - }, - { - "name": "Tro\u0161kovi naknadno utvr\u0111enih poreza (npr. PDV, posebni i dr. porezi, osim poreza na dobitak)" - }, - { - "name": "Tro\u0161ak poreza koji je ugovorno preuzet pri prodaji (npr. 5% p.p.n.)" - }, - { - "name": "Porez na ku\u0107e za odmor" - }, - { - "name": "Porez po odbitku" - }, - { - "children": [ - { - "name": "Tro\u0161ak PDV-a iz vlastite potro\u0161nje (ako ve\u0107 nije sadr\u017ean u tro\u0161ku)" - }, - { - "name": "Tro\u0161ak PDV-a za koji je prestalo pravo na pretporez" - }, - { - "name": "30% PDV-a na osobne automobile i dr. sredstva osobnog prijevoza" - }, - { - "name": "PDV na osobne automobile i dr. sred. prijevoza na dio n. v. iznad 400.000,00 kn" - } - ], - "name": "Tro\u0161ak PDV-a koji se ne mo\u017ee priznati" - }, - { - "name": "Porez (imovinski) na cestovna vozila, plovne objekte i zrakoplove" - }, - { - "name": "Porez na tvrtku odnosno naziv" - } - ], - "name": "Porezi koji ne ovise o dobitku i pristojbe" - }, - { - "children": [ - { - "name": "Spomeni\u010dka renta" - }, - { - "name": "Nadoknada za op\u0107ekorisnu funkciju \u0161uma (0,0525%)" - }, - { - "name": "\u010clanarine komori (HGK ili HOK) i dopr. za javne ovlasti" - }, - { - "name": "\u010clanarine udrugama i strukovnim komorama" - }, - { - "name": "Dozvole za kori\u0161tenje autocesta, atesta, certifikata i sl." - }, - { - "name": "\u010clanarina za kreditne i potro\u0161a\u010dke kartice" - }, - { - "name": "Nadoknada za kori\u0161tenje mineralnih sirovina" - }, - { - "name": "Ostala davanja" - }, - { - "name": "\u010clanarina turisti\u010dkoj zajednici" - }, - { - "name": "Pri\u010duva za odr\u017eavanje zgrade (Zakon o vlasni\u0161tvu - Nar. nov., br. 91/96. do 38/09.)" - } - ], - "name": "\u010clanarine, nadoknade i sli\u010dna davanja" - }, - { - "children": [ - { - "name": "70% tro\u0161kova vlastitih usluga za reprezentaciju + 70% PDV-a" - }, - { - "name": "70% tro\u0161kova reprezentacije u darovima (robi i proizvodima + 70% PDV-a" - }, - { - "name": "30% od svih neto-tro\u0161kova reprezentacije (vlastitih)" - }, - { - "name": "70% tro\u0161kova reprezentacije od uporabe vlastitih brodova, automobila, nekretnina i sl. + 70% PDV-a" - }, - { - "name": "Tro\u0161kovi promid\u017ebe (u katalozima, letcima, nagradne igre)" - }, - { - "name": "Tro\u0161kovi promid\u017ebe u proizvodima ili robi (\"nije za prodaju\" do 80,00 kn )" - } - ], - "name": "Tro\u0161kovi reprezentacije i promid\u017ebe (interne)" - }, - { - "children": [ - { - "name": "Godi\u0161nje nagrade \u010dlanovima uprave" - }, - { - "name": "Tro\u0161kovi usluga vanjske uprave (po ra\u010dunu)" - }, - { - "name": "Tro\u0161kovi honorara vanjskim \u010dlanovima uprave" - }, - { - "name": "Nadoknade ste\u010dajnim upraviteljima" - }, - { - "name": "Nadoknade prokuristima, \u010dlanovima skup\u0161tine dru\u0161tva i dr." - }, - { - "name": "Nadoknade \u010dlanovima nadzornog odbora" - }, - { - "name": "Nadoknade vanjskim \u010dlanovima uprave" - } - ], - "name": "Tro\u0161kovi \u010dlanova uprave" - }, - { - "children": [ - { - "name": "Ostali tro\u0161kovi zaposlenika" - }, - { - "name": "Potpore i pomo\u0107i iznad neoporezivih svota" - }, - { - "name": "Potpora zbog bolesti, invalidnosti, smrti, elementarnih nepogoda i sl." - }, - { - "name": "Prigodne nagrade (bo\u017ei\u0107nice,uskrsnice,u naravi do 400kn, regres, jubilarne i sl., do 2500kn god.)" - }, - { - "name": "Darovi djeci i sli\u010dne potpore (ako nisu dohodak)" - }, - { - "name": "Otpremnine (odlazak u mirovinu, otkaz i teh.vi\u0161ka-\u010dl.119.ZOR-a,ozljeda ili prof.bolesti (\u010dl.80.ZOR-a)" - }, - { - "children": [ - { - "name": "Stipendije i nagrade u\u010denicima i studentima iznad neoporezivih svota" - }, - { - "name": "Stipendije i nagrade u\u010denicima i studentima do neoporezivih svota" - } - ], - "name": "Stipendije, nagrade u\u010denicima i studentima" - }, - { - "name": "Nadoknade za odvojeni \u017eivot" - }, - { - "name": "Loko vo\u017enja - Nadoknada za uporabu privatnog automobila u poslovne svrhe za lokalnu vo\u017enju" - }, - { - "name": "Tro\u0161kovi prijevoza na posao i s posla" - } - ], - "name": "Nadoknade tro\u0161kova, darovi i potpore" - }, - { - "children": [ - { - "name": "Doprinos za zdravstveno osiguranje na slu\u017ebena putovanja u inozemstvo" - }, - { - "name": "Tro\u0161kovi no\u0107enja (po ra\u010dunu hotela i dr.)" - }, - { - "name": "Ostali tro\u0161kovi na slu\u017ebenom putu (tro\u0161ak autoceste, tunela, parkiranja, trajekta i dr.)" - }, - { - "name": "Tro\u0161kovi slu\u017ebenog puta vanjskih suradnika (bruto s porezima i doprinosima)" - }, - { - "name": "Dnevnice za slu\u017ebena putovanja i tro\u0161kovi no\u0107enja u Hrvatskoj" - }, - { - "name": "Dnevnice za slu\u017ebena putovanja u inozemstvu" - }, - { - "name": "Tro\u0161kovi uporabe vlastitog automobila na slu\u017ebenom putu" - }, - { - "name": "Terenski dodatak - pomorski dodatak" - } - ], - "name": "Dnevnice za slu\u017ebena putovanja i putni tro\u0161kovi" - }, - { - "children": [ - { - "name": "Tro\u0161kovi provizija izdavatelja kreditnih kartica" - }, - { - "name": "Bankovne usluge (za inozemni platni promet, te\u010dajnu mar\u017eu i sl.)" - }, - { - "name": "Tro\u0161kovi provizija (pri kupnji deviza, brokeru i dr.)" - }, - { - "name": "Tro\u0161kovi platnog prometa" - }, - { - "name": "Tro\u0161kovi bankovne garancije" - }, - { - "name": "Ostali bankovni tro\u0161kovi" - }, - { - "name": "Tro\u0161kovi akreditiva" - }, - { - "name": "Tro\u0161kovi obrade kredita" - } - ], - "name": "Bankovne usluge i tro\u0161kovi platnog prometa" - }, - { - "children": [ - { - "name": "Premije osiguranja prometnih sredstava (uklju\u010divo i kasko)" - }, - { - "name": "Tro\u0161kovi osiguranja dugotrajne materijalne i nematerijalne imovine" - }, - { - "name": "Transportno osiguranje dobara" - }, - { - "name": "Premije za zdravstveno osiguranje" - }, - { - "name": "Tro\u0161kovi premija \u017eivotnog osiguranja (ugovaratelj i korisnik je trgova\u010dko dru\u0161tvo)" - }, - { - "name": "Premije dobrovoljnog mirov. osig. (do 6000kn god. po radniku-\u010dl.10.Zak. o porezu na dohodak -NN80/10)" - }, - { - "name": "Premije za dokup mirovine zaposlenicima (III. stup) MRS 19 t. 43. i 44." - }, - { - "name": "Premije za ostale oblike osiguranja" - }, - { - "name": "Premije osiguranja osoba (opasni poslovi, preno\u0161enje novca, putnici i sl.)" - } - ], - "name": "Premije osiguranja" - }, - { - "children": [ - { - "name": "Tro\u0161kovi slu\u017ebenih glasila" - }, - { - "name": "Tro\u0161kovi osnivanja (bilje\u017enik, sud, oglasi, odvjetnik)" - }, - { - "name": "Tro\u0161kovi sistematskih kontrolnih lije\u010dni\u010dkih pregleda zaposlenika" - }, - { - "name": "Tro\u0161kovi obveznih lije\u010dni\u010dkih pregleda" - }, - { - "name": "Tro\u0161kovi zdravstvenog nadzora i kontrola proizvoda, robe, usluge i sl." - }, - { - "name": "Sudski tro\u0161kovi i pristojbe" - }, - { - "name": "Tro\u0161kovi za priru\u010dnike, \u010dasopise i stru\u010dnu literaturu" - }, - { - "children": [ - { - "name": "Op\u0107e obrazovanje" - }, - { - "name": "Posebno obrazovanje" - } - ], - "name": "Tro\u0161kovi obrazovanja zaposlenika (stru\u010dno, seminari, stru\u010dni ispiti,prekval., fakulteti, jezici i sl.)" - }, - { - "name": "Ostali nespomenuti nematerijalni tro\u0161kovi (ulaznice za sajmove i dr.)" - }, - { - "name": "Tro\u0161kovi licenciranja, certifikata i sl." - } - ], - "name": "Ostali tro\u0161kovi poslovanja - nematerijalni" - }, - { - "children": [ - { - "name": "Tro\u0161ak HRT pretplate" - }, - { - "name": "Tro\u0161kovi licenciranih prava" - }, - { - "name": "Tro\u0161kovi prava uporabe ra\u010dunalnih programa" - }, - { - "name": "Tro\u0161kovi koncesije" - }, - { - "name": "Tro\u0161kovi fran\u0161iza, know howa, patenata, uporabe imena, znaka i dr." - }, - { - "name": "Tro\u0161kovi prava na proizvodni i sl. postupak" - }, - { - "name": "Tro\u0161ak prava na model, nacrt, formulu, plan, iskustvo i sl." - }, - { - "name": "Ostali tro\u0161kovi prava kori\u0161tenja" - } - ], - "name": "Tro\u0161kovi prava kori\u0161tenja (osim najmova)" - } - ], - "name": "OSTALI TRO\u0160KOVI POSLOVANJA" - }, - { - "children": [ - { - "children": [ - { - "name": "Zatezne kamate (\u010dl. 7., st. 1., t. 9. ZoPD)" - }, - { - "name": "Ugovorene kamate" - }, - { - "name": "Kamate koje se ura\u010dunavaju u zalihe (MRS 23. t.11. i HSFI t. 10.22.)" - }, - { - "name": "Kamate - porezno nepriznate" - } - ], - "name": "Kamate od povezanih dru\u0161tava" - }, - { - "children": [ - { - "name": "Te\u010dajne razlike iz odnosa s povezanim dru\u0161tvima-a1" - } - ], - "name": "Te\u010dajne razlike iz odnosa s povezanim dru\u0161tvima" - }, - { - "children": [ - { - "name": "Tro\u0161kovi usluga uprave koncerna i sl." - }, - { - "name": "Rashodi financiranja, tro\u0161kovi popusta i naknadnih odobrenja s povezanim poduzetnicima" - } - ], - "name": "Ostali tro\u0161kovi iz odnosa s povezanim poduzetnicima" - }, - { - "children": [ - { - "name": "Kamate iz lizing poslova" - }, - { - "name": "Diskontne kamate po mjenicama i dr. vrijednosnim papirima" - }, - { - "name": "Kamate na zajmove pravnih osoba" - }, - { - "name": "Kamata na pozajmice \u010dlanova dru\u0161tva i dioni\u010dara" - }, - { - "name": "Kamate na zajmove od fizi\u010dkih osoba" - }, - { - "name": "Kamate na kredite banaka" - } - ], - "name": "Kamate iz odnosa s nepovezanim dru\u0161tvima" - }, - { - "children": [ - { - "name": "Zatezne kamate iz trgova\u010dkih ugovora" - }, - { - "name": "Ostale zatezne kamate" - }, - { - "name": "Zatezne kamate na poreze, doprinose i dr. davanja" - }, - { - "name": "Zatezne kamate po sudskim presudama" - }, - { - "name": "Zatezne kamate izme\u0111u povezanih osoba (por. neprizn.)" - } - ], - "name": "Zatezne kamate" - }, - { - "children": [ - { - "name": "Gubitci iz ulaganja u dionice, udjele i dr. vrij. papire (prodane ispod tro\u0161ka nabave - \u010dl. 10. ZoPD-a1" - } - ], - "name": "Gubitci iz ulaganja u dionice, udjele i dr. vrij. papire (prodane ispod tro\u0161ka nabave - \u010dl. 10. ZoPD" - }, - { - "children": [ - { - "name": "Tro\u0161kovi smanjenja fin. imovine zbog ugovora o pote\u0161ko\u0107ama (HSFI t. 9.22a i MRS 39. t. 55b.)" - }, - { - "name": "Gubitci od smanjenja \u2013 vrijed. uskla\u0111enja fin. imovine za trgovanje (MRS 39. t. 55a. i HSFI t. 9.22b)" - }, - { - "name": "Gubitci od smanjenja vrijednosti ostale financ. imov." - } - ], - "name": "Nerealizirani gubitci (rashodi) od financ. imovine" - }, - { - "children": [ - { - "name": "Tro\u0161kovi valutne klauzule iz tra\u017ebina ili obveza" - }, - { - "name": "Tro\u0161kovi burzovnih usluga, emisije vrijednosnih papira i sl." - }, - { - "name": "Rashodi s osnove valutne klauzule po obvezama i kreditima" - }, - { - "name": "Rashodi s osnove uskla\u0111enja obveza zbog valutne i sl. klauzule (dobavlja\u010di, za predujmove i sl.)" - }, - { - "name": "Tro\u0161kovi carine inozemnog financijskog i operativnog lizinga" - }, - { - "name": "Ostali nespomenuti financijski tro\u0161kovi" - } - ], - "name": "Ostali financijski tro\u0161kovi" - }, - { - "children": [ - { - "name": "Negativne te\u010dajne razlike nastale na stanjima deviznog ra\u010duna i devizne blagajne" - }, - { - "name": "Negativne te\u010dajne razlike iz potra\u017eivanja u inozemstvu" - }, - { - "name": "Negativne te\u010d. razlike za ostalo (npr. iz blagajni\u010dkog, razlika kupovnog i srednjeg te\u010daja banke i dr.)" - }, - { - "name": "Negativne te\u010dajne razlike iz obveza za nabave u inozemstvu" - }, - { - "name": "Negativne te\u010dajne razlike iz kreditnih obveza" - } - ], - "name": "Te\u010dajne razlike iz odnosa s nepovezanim dru\u0161tvima" - }, - { - "children": [ - { - "name": "Tro\u0161kovi diskonta pri prodaji potra\u017eivanja (faktoring)" - }, - { - "name": "Tro\u0161kovi iz financijskih nagodbi" - }, - { - "name": "Ostali tro\u0161kovi" - } - ], - "name": "Tro\u0161kovi diskonta i nagodbi" - } - ], - "name": "FINANCIJSKI RASHODI" - } - ], - "name": "TRO\u0160KOVI PREMA VRSTAMA, FINANCIJSKI I OSTALI RASHODI" - }, - { - "children": [ - { - "children": [ - { - "children": [ - { - "name": "Ambala\u017ea na zalihi (samo vlastita i vi\u0161ekratna, analitika prema vrstama)-a1" - } - ], - "name": "Ambala\u017ea na zalihi (samo vlastita i vi\u0161ekratna, analitika prema vrstama)" - }, - { - "children": [ - { - "name": "Sitan inventar na zalihi (analitika prema vrstama: alati, mjerni instrumenti, pribori,odje\u0107a, i dr.)" - } - ], - "name": "Sitan inventar na zalihi" - }, - { - "children": [ - { - "name": "Autogume na zalihi-a1" - } - ], - "name": "Autogume na zalihi" - }, - { - "children": [ - { - "name": "Vrijednosno uskla\u0111enje zaliha-a1" - } - ], - "name": "Vrijednosno uskla\u0111enje zaliha" - }, - { - "children": [ - { - "name": "Odstupanje od cijene-a1" - } - ], - "name": "Odstupanje od cijene" - } - ], - "name": "ZALIHE SITNOG INVENTARA" - }, - { - "children": [ - { - "children": [ - { - "name": "Vrijednosno uskla\u0111enje danih predujmova-a1" - } - ], - "name": "Vrijednosno uskla\u0111enje danih predujmova" - }, - { - "children": [ - { - "name": "Predujmovi dani uvozniku za nabavu sirovina i materijala, dijelova i inventara-a1" - } - ], - "name": "Predujmovi dani uvozniku za nabavu sirovina i materijala, dijelova i inventara" - }, - { - "children": [ - { - "name": "Predujmovi dobavlja\u010dima sitnog inventara-a1" - } - ], - "name": "Predujmovi dobavlja\u010dima sitnog inventara" - }, - { - "children": [ - { - "name": "Predujmovi dobavlja\u010dima rezervnih dijelova-a1" - } - ], - "name": "Predujmovi dobavlja\u010dima rezervnih dijelova" - }, - { - "children": [ - { - "name": "Predujmovi dobavlja\u010dima materijala-a1" - } - ], - "name": "Predujmovi dobavlja\u010dima materijala" - }, - { - "children": [ - { - "name": "Predujmovi inozemnim dobavlja\u010dima-a1" - } - ], - "name": "Predujmovi inozemnim dobavlja\u010dima" - } - ], - "name": "PREDUJMOVI DOBAVLJA\u010cIMA SIROVINA I MATERIJALA, REZERVNIH DIJELOVA, SITNOG INVENTARA I AUTOGUMA" - }, - { - "children": [ - { - "children": [ - { - "name": "Otpis ambala\u017ee-a1" - } - ], - "name": "Otpis ambala\u017ee" - }, - { - "children": [ - { - "name": "Otpis autoguma-a1" - } - ], - "name": "Otpis autoguma" - }, - { - "children": [ - { - "name": "Sitan inventar u uporabi-a1" - } - ], - "name": "Sitan inventar u uporabi" - }, - { - "children": [ - { - "name": "Ambala\u017ea u uporabi-a1" - } - ], - "name": "Ambala\u017ea u uporabi" - }, - { - "children": [ - { - "name": "Autogume u uporabi-a1" - } - ], - "name": "Autogume u uporabi" - }, - { - "children": [ - { - "name": "Otpis sitnog inventara-a1" - } - ], - "name": "Otpis sitnog inventara" - }, - { - "children": [ - { - "name": "Vrijednosno uskla\u0111enje sitnog inventara, ambala\u017ee i autoguma-a1" - } - ], - "name": "Vrijednosno uskla\u0111enje sitnog inventara, ambala\u017ee i autoguma" - } - ], - "name": "ZALIHE SITNOG INVENTARA U UPORABI" - }, - { - "children": [ - { - "children": [ - { - "name": "Vrijednosno uskla\u0111enje zaliha sirovina i materijala-a1" - } - ], - "name": "Vrijednosno uskla\u0111enje zaliha sirovina i materijala" - }, - { - "children": [ - { - "name": "Odstupanje od cijene zaliha-a1" - } - ], - "name": "Odstupanje od cijene zaliha" - }, - { - "children": [ - { - "name": "Materijal u manipulaciji i na putu" - }, - { - "name": "Materijal u doradi, obradi i oplemenjivanju" - }, - { - "name": "Tro\u0161kovi dorade, obrade i oplemenjivanja" - } - ], - "name": "Materijal u doradi, obradi i manipulaciji" - }, - { - "children": [ - { - "name": "Zalihe komponenti za proizvodnju" - }, - { - "name": "Zalihe sjemena i sadnog materijala" - } - ], - "name": "Zalihe materijala za poljoprivredu" - }, - { - "children": [ - { - "name": "Materijal na doradi kod ortaka-a1" - } - ], - "name": "Materijal na doradi kod ortaka" - }, - { - "children": [ - { - "name": "Zalihe pi\u0107a, hrane i dr. u ugostiteljstvu i hotelijerstvu" - }, - { - "name": "Zalihe otpadnog i rashodovanog materijala" - }, - { - "name": "Zalihe materijala kod kooperanata" - }, - { - "name": "Materijal na zalihi u javnom ili drugom skladi\u0161tu" - }, - { - "name": "Zalihe materijala s temelja povezane proizvodnje" - }, - { - "name": "Zalihe ambala\u017enog materijala" - }, - { - "name": "Poluproizvodi za ugradnju ili proizvodnju" - }, - { - "name": "Uredski materijal i pribor" - }, - { - "name": "Zalihe sirovina i materijala" - }, - { - "name": "Zalihe goriva i maziva" - } - ], - "name": "Sirovine i materijal u skladi\u0161tu" - } - ], - "name": "SIROVINE I MATERIJAL NA ZALIHI" - }, - { - "children": [ - { - "children": [ - { - "name": "Obra\u010dun nabave sirovina i materijala, dijelova i sitnog inventara koji se skladi\u0161ti" - }, - { - "name": "Obra\u010dun nabave sirovina i materijala i dijelova koji izravno terete tro\u0161kove" - } - ], - "name": "Obra\u010dun tro\u0161kova kupnje" - }, - { - "children": [ - { - "name": "Carina i druge uvozne pristojbe-a1" - } - ], - "name": "Carina i druge uvozne pristojbe" - }, - { - "children": [ - { - "name": "Posebni porezi (tro\u0161arine) koji se ne mogu odbiti-a1" - } - ], - "name": "Posebni porezi (tro\u0161arine) koji se ne mogu odbiti" - }, - { - "children": [ - { - "name": "Materijal i dijelovi u preuzimanju (nema dokumentacije)" - }, - { - "name": "Fakturna cijena sitnog inventara, autoguma i ambala\u017ee" - }, - { - "name": "Fakturna cijena rezervnih dijelova" - }, - { - "name": "Fakturna cijena sirovina i materijala" - }, - { - "name": "Fakturna cijena sirovina i materijala na putu" - } - ], - "name": "Kupovna cijena dobavlja\u010da" - }, - { - "children": [ - { - "name": "Tro\u0161kovi vlastitog transporta" - }, - { - "name": "Tro\u0161kovi vlastitog ukrcaja i iskrcaja" - }, - { - "name": "Tro\u0161kovi \u0161peditera" - }, - { - "name": "Tro\u0161kovi atesta i kontrole" - }, - { - "name": "Tro\u0161kovi transporta" - }, - { - "name": "Tro\u0161kovi ukrcaja i iskrcaja (fakturirani)" - }, - { - "name": "Transportno osiguranje i \u010duvanje" - }, - { - "name": "Posebni tro\u0161kovi pakiranja - ambala\u017ee" - }, - { - "name": "Tro\u0161kovi dorade i oplemenjivanja za vrijeme dovo\u0111enja na zalihu" - }, - { - "name": "Ostali ovisni tro\u0161kovi nabave" - } - ], - "name": "Ovisni tro\u0161kovi nabave (u svezi s dovo\u0111enjem na zalihu)" - } - ], - "name": "OBRA\u010cUN TRO\u0160KOVA KUPNJE ZALIHA" - }, - { - "children": [ - { - "children": [ - { - "name": "Zalihe otpadaka rezervnih dijelova" - }, - { - "name": "Dijelovi i sklopovi za ugradnju (u proizvode)" - }, - { - "name": "Rezervni dijelovi za servisne usluge" - }, - { - "name": "Zalihe polovnih rezervnih dijelova" - }, - { - "name": "Rezervni dijelovi za teku\u0107e i investicijsko odr\u017eavanje" - } - ], - "name": "Rezervni dijelovi na zalihi" - }, - { - "children": [ - { - "name": "Odstupanje od cijene dijelova na zalihi-a1" - } - ], - "name": "Odstupanje od cijene dijelova na zalihi" - }, - { - "children": [ - { - "name": "Vrijednosno uskla\u0111enje zaliha rezervnih dijelova-a1" - } - ], - "name": "Vrijednosno uskla\u0111enje zaliha rezervnih dijelova" - } - ], - "name": "ZALIHE REZERVNIH DIJELOVA" - } - ], - "name": "ZALIHE SIROVINA I MATERIJALA, REZERVNIH DIJELOVA I SITNOG INVENTARA" - }, - { - "children": [ - { - "children": [ - { - "children": [ - { - "name": "Obveze za kupnju poslovnog udjela" - }, - { - "name": "Obveze za upla\u0107eni a neupisani temeljni kapital" - } - ], - "name": "Obveze iz stjecanja udjela" - }, - { - "children": [ - { - "name": "Obveze prema inozemnom poduzet. za PDV" - }, - { - "name": "Ostale nespomenute obveze" - }, - { - "name": "Obveze iz primjene valutne klauzule" - }, - { - "name": "Obveze s osnove sudskih presuda" - }, - { - "name": "Obveze iz orta\u0161tva" - }, - { - "name": "Obveze za tu\u0111a sredstva" - }, - { - "name": "Obveze prema od\u0161tetnim zahtjevima" - }, - { - "name": "Obveze prema brokerima za kupljene vrijednosne papire" - }, - { - "name": "Obveze za doprinos za komunalnu infrastrukturu" - }, - { - "name": "Obveze za PDV iz poslovnih odnosa" - } - ], - "name": "Ostale kratkoro\u010dne obveze" - }, - { - "children": [ - { - "name": "Obveze po poslovima izvoza za tu\u0111i ra\u010dun" - }, - { - "name": "Obveze prema uvozniku (ili naru\u010ditelju)" - } - ], - "name": "Obveze iz vanjskotrgova\u010dkog poslovanja" - }, - { - "children": [ - { - "name": "Obveze prema P.J. u inozemstvu" - }, - { - "name": "Obveze prema podru\u017enicama u inozemstvu" - } - ], - "name": "Obveze prema poslovnim jedinicama u inozemstvu" - }, - { - "children": [ - { - "name": "Obveze za premije zdravstvenog osiguranja" - }, - { - "name": "Obveze za III. stupu mirovinskog osiguranja" - }, - { - "name": "Obveze za \u017eivotna osiguranja" - }, - { - "name": "Obveze iz osiguranja imovine i osoba" - }, - { - "name": "Obveze za dopunsko zdravstveno osiguranje" - } - ], - "name": "Obveze prema osiguravaju\u0107im dru\u0161tvima" - }, - { - "children": [ - { - "name": "Obveze iz poslovanja u slobodnoj zoni-a1" - } - ], - "name": "Obveze iz poslovanja u slobodnoj zoni" - }, - { - "children": [ - { - "name": "Obveze za zateznu kamatu" - }, - { - "name": "Obveze za ugovorenu kamatu" - }, - { - "name": "Obveze za kamate po sudskim sporovima" - }, - { - "name": "Obveze za kamate na zajmove prema poduzetnicima" - } - ], - "name": "Obveze za kamate (analitika prema du\u017enicima i vrstama obveza prema nepovezanim dru\u0161tvima)" - }, - { - "children": [ - { - "name": "Obveze prema nalogodavatelju iz zastupni\u010dke prodaje" - }, - { - "name": "Obveze po obra\u010dunu za prodana dobra" - }, - { - "name": "Obveze za isplatu komitentu" - } - ], - "name": "Obveze po obra\u010dunu prodanih dobara primljenih u komisiju ili konsignaciju" - }, - { - "children": [ - { - "name": "Obveze prema zaposlenima za zatezne kamate i sl." - }, - { - "children": [ - { - "name": "Obveze iz ovrha na neto-pla\u0107i" - }, - { - "name": "Obveze za obustave iz neto-pla\u0107a i nadoknada pla\u0107a za \u010dlanarine, i dr." - }, - { - "name": "Obveze za obustave iz neto-pla\u0107e za isplate kredita i pozajmica" - }, - { - "name": "Obveze za obustave iz neto-pla\u0107a i nadoknada za sudske zabrane, kazne i sl." - } - ], - "name": "Obveze za obustave iz neto-pla\u0107a i nadoknada pla\u0107a" - }, - { - "name": "Obveze prema zaposlenima zbog otpremnine, jubilarne, odvojeni \u017eivot, pomo\u0107 obitelji umrlog posloprimca" - }, - { - "name": "Obveze prema zaposlenima za primitke koji se smatraju dohotkom (prehrana, davanja u naravi i sl.)" - }, - { - "name": "Obveze za darove i potpore (bo\u017ei\u0107nica, dar djeci, potpora zbog bolesti, regres za g. o. i sl.)" - }, - { - "name": "Obveze za nadoknade tro\u0161kova (dnevnice, terenski dod.,tro\u0161kovi sl. puta, km,dolazak na posao i dr.)" - }, - { - "name": "Nadoknade pla\u0107a koje se refundiraju (od dr\u017eavnih institucija, od HZZO, od lokalne samoupr.)" - }, - { - "name": "Obveze za neto-pla\u0107e" - }, - { - "name": "Obveze za obra\u010dunanu bruto-pla\u0107u iz pro\u0161le poslovne godine (koje nisu ispla\u0107ene i XIII. pla\u0107a)" - }, - { - "name": "Obveza prema zaposlenima za naknadu \u0161teta: zbog ozljede na radu, neiskori\u0161tenog godi\u0161njeg odmora i sl." - } - ], - "name": "Obveze prema zaposlenicima" - }, - { - "children": [ - { - "name": "Obveze za darovanja (do 2% od ukupnog prihoda)" - }, - { - "name": "Obveze za nadoknadu tro\u0161kova (refundacije)" - }, - { - "name": "Obveze za naknadno odobrene bonifikacije, casasconte i druge popuste" - }, - { - "name": "Obveze za stipendije" - }, - { - "name": "Obveze s temelja teku\u0107e nabave u gotovini" - }, - { - "name": "Obveze prema vanjskim \u010dlanovima uprave, nadzornog odbora, prokuristima, ste\u010dajnim upraviteljima i sl." - }, - { - "name": "Obveze za preuzeta pla\u0107anja temeljem ugovora o cesiji, asignaciji i preuzimanjem duga" - }, - { - "name": "Obveze za ugovorene penale, kazne i sl." - }, - { - "name": "Obveze za primljene potpore (nisu za prihod)" - }, - { - "name": "Ostale kratkoro\u010dne obveze (npr. prema vanjskim suradnicima)" - } - ], - "name": "Kratkoro\u010dne obveze iz nabava i potpora" - } - ], - "name": "OBVEZE PREMA ZAPOSLENIMA I OSTALE OBVEZE" - }, - { - "children": [ - { - "children": [ - { - "name": "Odgo\u0111ena privremena razlika porezne obveze (analitika po godinama - HSFI t. 12.22. i MRS 12 t. 5.)" - } - ], - "name": "Odgo\u0111ena porezna obveza" - } - ], - "name": "ODGO\u0110ENI POREZI" - }, - { - "children": [ - { - "children": [ - { - "name": "Ostale obveze za ostala javna davanja" - }, - { - "name": "Obveze za naknade za ambala\u017eu" - }, - { - "name": "Obveze za naknade za iskori\u0161tav. mineral. sirovina" - }, - { - "name": "Obveze za spomeni\u010dku rentu" - }, - { - "name": "Obveze za koncesije" - }, - { - "name": "Obveze za boravi\u0161nu pristojbu" - }, - { - "name": "Obveze za zakonske kazne" - }, - { - "name": "Obveze prema lokalnoj samoupravi za financiranje komunalne izgradnje (Zakon o komunalnom gospodarstvu)" - }, - { - "name": "Obveze za nadoknadu za \u0161ume" - } - ], - "name": "Ostale obveze javnih davanja" - }, - { - "children": [ - { - "name": "Obveze za imovinski porez na motorna vozila i plovne objekte" - }, - { - "name": "Obveze za imovinski porez na ku\u0107e za odmor i porez na kori\u0161tenje javnih povr\u0161ina" - }, - { - "name": "Obveze za porez na istaknutu reklamu" - }, - { - "name": "Obveze za porez na tvrtku ili naziv" - }, - { - "name": "Obveza za porez na potro\u0161nju alkoholnih i bezalkoholnih pi\u0107a i piva u ugostiteljstvu" - }, - { - "name": "Obveze za porez na zabavne i \u0161portske priredbe" - }, - { - "name": "Obveze za porez na nasljedstva i darove" - }, - { - "name": "Obveze za ostale poreze \u017eupaniji, gradu ili op\u0107ini" - } - ], - "name": "Obveze za \u017eupanijske (gradske) i op\u0107inske poreze" - }, - { - "children": [ - { - "name": "Obveza za PD po rje\u0161enju poreznog nadzora" - }, - { - "children": [ - { - "name": "Porez na dohodak od kapitala na isplate dobitka i dividendi (iz 2001. do 2004. = 12% + prirez)" - }, - { - "name": "Porez na dohodak od kapitala na izuzimanja ili privatni \u017eivot \u010dlanova dru\u0161tva i dioni\u010dara (40%+prirez)" - }, - { - "name": "Porez na dohodak od kapitala s osnove opcijskih dionica (25% + prirez)" - }, - { - "name": "Porez na dohodak od kapitala na kamate (na zajmove fizi\u010dkih osoba = 40% + prirez)" - } - ], - "name": "Obveze za porez na dohotke od kapitala" - }, - { - "name": "Obveze za porez na dobitak" - }, - { - "name": "Obveze za porez po odbitku (-15% -\u010dl.31.Zakona o porezu na dobit -na ino usluge intelek. vlas. i dr.)" - } - ], - "name": "Obveze za porez na dobitak, dohodak od kapitala i porez po odbitku" - }, - { - "children": [ - { - "name": "Doprinos za MO iz pla\u0107a (II. stup - analitika prema fondovima)" - }, - { - "name": "Doprinos za MO za beneficirani sta\u017e (I. i II. stup)" - }, - { - "name": "Doprinos za zdravstveno osiguranje na pla\u0107e" - }, - { - "name": "Doprinos za MO iz pla\u0107a (I. stup)" - }, - { - "name": "Doprinos za zapo\u0161ljavanje na pla\u0107u" - }, - { - "children": [ - { - "name": "Doprinos za zdravstveno osiguranje na honorar" - }, - { - "name": "Doprinos za MO I. stup" - }, - { - "name": "Doprinos za MO II. stup" - } - ], - "name": "Doprinosi za osiguranja na druge dohotke" - }, - { - "name": "Poseban doprinos za zdravstveno osiguranje na pla\u0107e za ozljede na radu i prof. bolesti" - }, - { - "name": "Doprinos HZZO-u na slu\u017ebena putovanja u inozemstvo" - }, - { - "name": "Obveze za ostale nespomenute doprinose koji se pla\u0107aju na dohotke" - } - ], - "name": "Obveze za doprinose za osiguranja" - }, - { - "children": [ - { - "name": "Obveze za porez na dohodak iz pla\u0107a i primitaka izjedna\u010denih s pla\u0107om" - }, - { - "name": "Obveze za porez i prirez iz stipendija i nagrada u\u010denika na praksi" - }, - { - "name": "Obveze za porez i prirez na drugi dohodak (autorski honorari, ug. o djelu, doh. \u010dlanova nadz.i dr.)" - }, - { - "name": "Obveze za prirez iz pla\u0107a i primitaka izjedna\u010denih s pla\u0107ama" - }, - { - "name": "Obveze za porez i prirez za ostale dohotke" - } - ], - "name": "Obveze za porez i prirez na dohodak" - }, - { - "children": [ - { - "name": "Obveza za razliku poreza i pretporeza u obra\u010dunskom razdoblju" - }, - { - "name": "Povrat PDV-a iz putni\u010dkog prometa" - }, - { - "name": "Obveza za PDV po kona\u010dnom obra\u010dunu" - }, - { - "children": [ - { - "name": "Obveza za PDV - 22%" - }, - { - "name": "Obveza za PDV - 10%" - }, - { - "name": "Obveza za PDV - 25%" - }, - { - "name": "Obveza za PDV - 23%" - } - ], - "name": "Obveza za PDV po isporukama" - }, - { - "children": [ - { - "name": "Obveza za PDV za predujam - 23%" - }, - { - "name": "Obveza za PDV za predujam - 25%" - }, - { - "name": "Obveza za PDV za predujam - 10%" - }, - { - "name": "Obveza za PDV za predujam - 22%" - } - ], - "name": "Obveza za PDV-a prema ra\u010dunu za predujam" - }, - { - "name": "Obveze za PDV s osnove vlastite potro\u0161nje - 23% (za proizv. za reprez. te za o.auto. nab. do 2010.)" - }, - { - "children": [ - { - "name": "Obveza za PDV po nezara\u010dunanim isporukama - 10%" - }, - { - "name": "Obveza za PDV po nezara\u010dunanim isporukama - 22%" - }, - { - "name": "Obveza za PDV po nezara\u010dunanim isporukama - 23%" - }, - { - "name": "Obveza za PDV po nezara\u010dunanim isporukama - 25%" - } - ], - "name": "Obveza za PDV po nezara\u010dunanim isporukama" - }, - { - "children": [ - { - "name": "Obveza za PDV zbog promjene postotka priznavanja PDV-a" - } - ], - "name": "Obveze za ispravljeni PDV zbog prenamjene dobara" - }, - { - "name": "Obra\u010dunana a nedospjela obveza za PDV" - }, - { - "children": [ - { - "name": "Obveza za PDV na inozemne usluge" - }, - { - "name": "Obveza za PDV po Rje\u0161enju PU" - } - ], - "name": "Obveza za PDV koje se ne izvje\u0161tavaju u obrascu PDV" - } - ], - "name": "Obveze za porez na dodanu vrijednost" - }, - { - "children": [ - { - "name": "Obveze za carinu prema mjernoj jedinici (prelevmani)" - }, - { - "name": "Obveze za carinu" - }, - { - "name": "Ostale obveze prema carini (za PDV i dr.)" - }, - { - "name": "Obveze za carinske pristojbe i takse" - } - ], - "name": "Obveze za carinu i carinske pristojbe" - }, - { - "children": [ - { - "name": "Obveze za \u010dlanarinu granskoj ili strukovnoj komori" - }, - { - "name": "Obveza za \u010dlanarinu Obrtni\u010dkoj komori" - }, - { - "name": "Obveze za pau\u0161al HOK-u" - }, - { - "name": "Obveza za HGK za pau\u0161alnu naknadu" - }, - { - "name": "Obveza za HGK za javnu funkciju" - } - ], - "name": "Obveze za \u010dlanarinu komori" - }, - { - "children": [ - { - "name": "Obveze za \u010dlanarinu turist. zajednicama-a1" - } - ], - "name": "Obveze za \u010dlanarinu turist. zajednicama" - }, - { - "children": [ - { - "children": [ - { - "name": "Obveze za naknade za Hrvatske ceste" - }, - { - "name": "Obveze za naknade za Hrvatske autoceste" - } - ], - "name": "Obveza za posebni porez na naftne derivate" - }, - { - "name": "Obveze za posebni porez na duhanske proizvode" - }, - { - "name": "Obveze za posebni porez na luksuzne proizvode" - }, - { - "name": "Obveza za posebni porez pri uvozu automobila, plovila i zrakoplova" - }, - { - "name": "Obveza za posebni porez na bezalkoholna pi\u0107a" - }, - { - "name": "Obveza za posebni porez na pivo" - }, - { - "name": "Obveza za posebni porez na alkohol" - }, - { - "name": "Obveza za 5% poreza na promet nekretnina" - }, - { - "name": "Obveze za 5% poreza na promet mot. vozila i plovila" - }, - { - "name": "Obveza za posebni porez na kavu" - } - ], - "name": "Obveze za posebne poreze (tro\u0161arine - akcize) i dr. poreze dr\u017eavi" - } - ], - "name": "KRATKORO\u010cNE OBVEZE ZA POREZE, DOPRINOSE I SLI\u010cNA DAVANJA" - }, - { - "children": [ - { - "children": [ - { - "name": "Obveze za dugoro\u010dne predujmove za isporuke zaliha" - }, - { - "name": "Obveze za dugoro\u010dne predujmove (avanse) za izgradnju objekata i postrojenja (bez PDV-a)" - }, - { - "name": "Ostale dugoro\u010dne obveze za predujmove" - } - ], - "name": "Obveze za predujmove" - }, - { - "children": [ - { - "name": "Obveze prema dobavlja\u010dima iz inozemstva (dugoro\u010dne)" - }, - { - "name": "Obveze prema vjerovnicima iz ostalih poslovnih aktivnosti" - }, - { - "name": "Obveze prema dobavlja\u010dima za zadr\u017eani dio iz jamstva" - }, - { - "name": "Obveze prema dobavlja\u010dima s rokom pla\u0107anja duljim od godine dana (npr. kod izgradnje)" - } - ], - "name": "Obveze prema dobavlja\u010dima (neispla\u0107ene dugoro\u010dne obveze prema vjerovnicima s osnove poslovanja)" - }, - { - "children": [ - { - "name": "Obveze po ostalim dugoro\u010d. vrijednos. papirima" - }, - { - "name": "Obveze za dugoro\u010dne mjenice" - }, - { - "name": "Obveze za dugoro\u010dne komercijalne vrijednosne papire" - }, - { - "name": "Obveze za izdane dugoro\u010dne obveznice" - }, - { - "name": "Diskont na vrijednosne papire (kao razlika do nominalne vrijednosti)" - }, - { - "name": "Obveze za kamate iz obveznica" - } - ], - "name": "Obveze po vrijednosnim papirima (dugoro\u010dnim)" - }, - { - "children": [ - { - "name": "Obveze prema poduzetnicima u kojima postoje sudjeluju\u0107i interesi (do 20% udjela)-a1" - } - ], - "name": "Obveze prema poduzetnicima u kojima postoje sudjeluju\u0107i interesi (do 20% udjela)" - }, - { - "children": [ - { - "name": "Obveze za kori\u0161tenje zajmova" - }, - { - "name": "Obveze za primljena dobra i usluge" - } - ], - "name": "Obveze prema povezanim poduzetnicima" - }, - { - "children": [ - { - "name": "Obveze za kapare" - }, - { - "name": "Obveze s osnove jamstva (realiziranih)" - }, - { - "name": "Obveze za dugoro\u010dne zajmove iz inozemstva" - }, - { - "name": "Obveze za depozite" - }, - { - "name": "Obveze za dugoro\u010dne zajmove prema gra\u0111anima" - }, - { - "name": "Obveze za dugoro\u010dne zajmove \u010dlanovima dru\u0161tva" - }, - { - "name": "Obveze za dugoro\u010dne financijske zajmove" - }, - { - "name": "Obveze za dugoro\u010dne hipotekarne zajmove" - }, - { - "name": "Ostale obveze za dugoro\u010dne zajmove" - } - ], - "name": "Obveze za zajmove, depozite i sl." - }, - { - "children": [ - { - "name": "Dugoro\u010dne obveze za kamate" - }, - { - "name": "Dugoro\u010dni krediti od inozemnih banaka i drugih inozemnih kreditnih institucija" - }, - { - "name": "Dugoro\u010dni krediti od ostalih doma\u0107ih kreditnih institucija (fonda, i dr.)" - }, - { - "name": "Dugoro\u010dni krediti od osiguravaju\u0107ih dru\u0161tava (analitika po dru\u0161tvima, pa po sklopljenim ugovorima)" - }, - { - "name": "Dugoro\u010dni financijski krediti banaka (analitika po bankama, pa po sklopljenim ugovorima o kreditu)" - } - ], - "name": "Obveze prema bankama i dr. financijskim institucijama" - }, - { - "children": [ - { - "name": "Financijski najam vozila, brodova i dr." - }, - { - "name": "Povratni financijski najam (npr. nekretnina brodova, tramvaja, vlakova i dr.)" - } - ], - "name": "Dugoro\u010dne obveze iz financijskog lizinga" - }, - { - "children": [ - { - "name": "Obveze prema Dr\u017eavi (realizirana jamstva, krediti)-a1" - } - ], - "name": "Obveze prema Dr\u017eavi (realizirana jamstva, krediti)" - }, - { - "children": [ - { - "name": "Ostale dugoro\u010dne obveze" - }, - { - "name": "Dugoro\u010dne obveze za socijalno osiguranje" - }, - { - "name": "Obveze za dugoro\u010dne jam\u010devine" - }, - { - "name": "Obveze prema zakladama, komorama i sl." - }, - { - "name": "Dugoro\u010dne obveze za porez" - } - ], - "name": "Ostale dugoro\u010dne obveze" - } - ], - "name": "DUGORO\u010cNE OBVEZE (za du\u017ee od jedne godine)" - }, - { - "children": [ - { - "children": [ - { - "name": "Primljeni predujmovi koji nisu pod PDV-om" - }, - { - "name": "Primljeni predujmovi za koje su izdani ra\u010duni s PDV-om" - }, - { - "name": "Obveze za predujmove gra\u0111ana" - }, - { - "name": "Primljeni predujmovi iz inozemstva" - } - ], - "name": "Obveze za predujmove" - }, - { - "children": [ - { - "name": "Obveze za nefakturirane a preuzete isporuke robe i usluge-a1" - } - ], - "name": "Obveze za nefakturirane a preuzete isporuke robe i usluge" - }, - { - "children": [ - { - "name": "Dobavlja\u010di usluga iz inozemstva" - }, - { - "name": "Dobavlja\u010di dobara iz inozemstva" - }, - { - "name": "Dobavlja\u010di prava na fran\u0161izu, uporabu imena i sl." - }, - { - "name": "Dobavlja\u010di prava intelektualnog vlasni\u0161tva, istra\u017eivanja tr\u017ei\u0161ta i dr." - } - ], - "name": "Dobavlja\u010di iz inozemstva (analitika prema dobavlja\u010dima)" - }, - { - "children": [ - { - "name": "Dobavlja\u010di zadruge, ustanove i dr." - }, - { - "name": "Dobavlja\u010di iz operativnog lizinga (za najmove)" - }, - { - "name": "Dobavlja\u010di iz orta\u010dkog ugovora" - }, - { - "name": "Dobavlja\u010di opreme, postrojenja i nekretnina" - }, - { - "name": "Dobavlja\u010di nematerijalne imovine" - }, - { - "name": "Dobavlja\u010di dobara" - }, - { - "name": "Dobavlja\u010di usluga" - } - ], - "name": "Obveze prema dobavlja\u010dima u zemlji (analitika prema dobavlja\u010dima)" - }, - { - "children": [ - { - "name": "Obveze za ostale komunalne usluge" - }, - { - "name": "Obveze za usluge odvodnje i odvoza sme\u0107a" - }, - { - "name": "Obveze za energetske isporuke" - } - ], - "name": "Dobavlja\u010di komunalnih usluga" - }, - { - "children": [ - { - "name": "Obveze s osnove ugovora o djelu i akviziterstva" - }, - { - "name": "Obveze prema studentima i u\u010denicima za rad preko studentskog servisa" - }, - { - "name": "Dobavlja\u010di kooperanti - fizi\u010dke osobe" - }, - { - "name": "Dobavlja\u010di, obrtnici i slobodna zanimanja" - }, - { - "name": "Dobavlja\u010di fizi\u010dke osobe (za isporu\u010dene osnovne proizvode poljodjelstva, ribarstva i \u0161umarstva)" - }, - { - "name": "Dobavlja\u010di za isporu\u010denu osobnu imovinu" - }, - { - "name": "Obveze s osnove autorskih prava, inovacija, patenata i sl." - }, - { - "name": "Ostali dobavlja\u010di - fizi\u010dke osobe" - } - ], - "name": "Dobavlja\u010di fizi\u010dke osobe" - } - ], - "name": "OBVEZE PREMA DOBAVLJA\u010cIMA, ZA PREDUJMOVE I OSTALE OBVEZE" - }, - { - "children": [ - { - "children": [ - { - "name": "Ostale obveze s osnove udjela u dobitku" - }, - { - "name": "Obveze iz dobitka prema tajnim \u010dlanovima" - }, - { - "name": "Obveze prema zadrugarima iz rezultata" - }, - { - "name": "Obveze za sudjeluju\u0107e dobitke u rezultatu iz zajedni\u010dkog pothvata" - }, - { - "name": "Obveze za dividende dioni\u010darima" - }, - { - "name": "Obveze s osnove udjela u dobitku (analitika prema \u010dlanovima)" - } - ], - "name": "Obveze s osnove udjela u rezultatu" - }, - { - "children": [ - { - "name": "Obveze za kamate prema povezanim dru\u0161tvima" - }, - { - "name": "Ostale kratkoro\u010dne obveze prema povezanim dru\u0161tvima" - }, - { - "name": "Obveze prema osnovanim ustanovama, zadrugama i sl." - }, - { - "name": "Obveze za predujmove od povezanih dru\u0161tvima" - }, - { - "name": "Obveze prema povezanim dru\u0161tvima za zalihe (poluproizvoda, robe i sl.)" - }, - { - "name": "Obveze za raspore\u0111eni dobitak iz poslovanja prema povezanim dru\u0161tvima" - }, - { - "name": "Obveze za zajmove prema povezanim dru\u0161tvima" - }, - { - "name": "Obveze prema podru\u017enicama" - } - ], - "name": "Obveze prema povezanim poduzetnicima" - } - ], - "name": "KRATKORO\u010cNE OBVEZE PREMA POVEZANIM PODUZETNICIMA I S OSNOVE UDJELA U REZULTATU (do jedne godine)" - }, - { - "children": [ - { - "children": [ - { - "name": "Obveze za izdane \u010dekove-a1" - } - ], - "name": "Obveze za izdane \u010dekove" - }, - { - "children": [ - { - "name": "Obveze za dane mjenice" - }, - { - "name": "Obveze za dane mjeni\u010dne akcepte" - } - ], - "name": "Obveze za izdane mjenice" - }, - { - "children": [ - { - "name": "Obveze po ostalim kratkoro\u010dnim vrijednosnim papirima" - }, - { - "name": "Obveze po izdanim zadu\u017enicama" - }, - { - "name": "Obveze po izdanim obveznicama" - }, - { - "name": "Obveze po izdanim komercijalnim zapisima" - }, - { - "name": "Obveze za kamate sadr\u017eane u vrijed. papirima" - } - ], - "name": "Obveze po izdanim vrijednosnim papirima" - }, - { - "children": [ - { - "name": "Obveze prema poduzetnicima u kojima postoje sudjeluju\u0107i interesi (do 20% udjela)-a1" - } - ], - "name": "Obveze prema poduzetnicima u kojima postoje sudjeluju\u0107i interesi (do 20% udjela)" - }, - { - "children": [ - { - "name": "Obveze za zajmove od ustanova, zadruga i sl." - }, - { - "name": "Obveze za financijske zajmove od dru\u0161tava" - }, - { - "name": "Obveze za dio dospjelih dugoro\u010dnih zajmova koji se trebaju platiti u roku 12 mj." - }, - { - "name": "Obveze za kratkoro\u010dne zajmove iz inozemstva" - }, - { - "name": "Obveze za zajmove \u010dlanova dru\u0161tva" - }, - { - "name": "Obveze za zajmove prema gra\u0111anima" - }, - { - "name": "Obveze za depozite, jam\u010devine i kapare" - }, - { - "name": "Obveze po kontokorentnom ra\u010dunu" - }, - { - "name": "Ostali kratkoro\u010dni zajmovi i sl." - }, - { - "name": "Obveze za kaucije" - } - ], - "name": "Obveze s osnove zajmova, depozita i sl." - }, - { - "children": [ - { - "name": "Obveze za prekora\u010denje na ra\u010dunu (okvirni kredit)" - }, - { - "name": "Obveze za kamate prema bankama" - }, - { - "name": "Obveze prema bankama po napla\u0107enim garancijama" - }, - { - "name": "Obveze po ispla\u0107enom akreditivu" - }, - { - "name": "Obveze prema ostalim kreditnim institucijama (\u0161tedionicama, mirovinskom fondu i dr.)" - }, - { - "name": "Obveze prema kreditnim institucijama i bankama u inozemstvu" - }, - { - "name": "Obveze za kratkoro\u010dne kredite u banci (analitika po bankama a unutar banke po ugovorima o kreditu)" - }, - { - "name": "Obveze za kratkoro\u010dne kredite u osiguravaju\u0107im dru\u0161tvima (analitika po dru\u0161tvima i kreditima)" - }, - { - "name": "Obveze za kamate prema financ. institucijama" - }, - { - "name": "Ostale obveze prema kreditnim institucijama" - } - ], - "name": "Obveze prema bankama i drugim financijskim institucijama" - }, - { - "children": [ - { - "name": "Obveze prema izdavateljima kreditnih kartica (analitika prema karti\u010darima)-a1" - } - ], - "name": "Obveze prema izdavateljima kreditnih kartica (analitika prema karti\u010darima)" - }, - { - "children": [ - { - "name": "Obveze s temelja eskontiranih mjenica" - }, - { - "name": "Ostale obveze iz eskonta vrijednosnih papira" - }, - { - "name": "Obveze iz otkupa tra\u017ebina" - } - ], - "name": "Obveze iz eskontnih poslova" - }, - { - "children": [ - { - "name": "Obveze s osnove dugotrajne imovine namijenjene prodaji (analitika prema izvorima)-a1" - } - ], - "name": "Obveze s osnove dugotrajne imovine namijenjene prodaji (analitika prema izvorima)" - } - ], - "name": "KRATKORO\u010cNE FINANCIJSKE OBVEZE" - }, - { - "children": [ - { - "children": [ - { - "name": "Ostala dugoro\u010dna rezerviranja za rizike i dr." - }, - { - "name": "Dugoro\u010dno rezerviranje za restrukturiranje (MRS 37 i HSFI t. 16.22.)" - }, - { - "name": "Dugor. rezerv. za obnovu prirodnog bogatstva-dug. rezer. za neiskor. g.o.(MRS19.t14.,HSFI13) -vidi 298" - }, - { - "name": "Dugoro\u010dna rezerviranja za gubitke po zapo\u010detim sudskim sporovima" - }, - { - "name": "Rezerviranje za ugovore s pote\u0161ko\u0107ama (MRS 37, t. 66. i HSFI t. 16.21.)" - }, - { - "name": "Dugoro\u010dna rezerviranja za tro\u0161kove izdanih jamstava za prodana dobra" - } - ], - "name": "Druga rezerviranja" - }, - { - "children": [ - { - "name": "Dugor. rezerv. za odg. pla\u0107. poreza i dopr." - } - ], - "name": "Rezerviranja za porezne obveze" - }, - { - "children": [ - { - "name": "Rezerviranja za otpremnine" - }, - { - "name": "Rezerviranja za mirovine" - } - ], - "name": "Rezerviranja za otpremnine i mirovine" - } - ], - "name": "DUGORO\u010cNA REZERVIRANJA ZA RIZIKE I TRO\u0160KOVE" - }, - { - "children": [ - { - "children": [ - { - "name": "Rezerviranje tro\u0161ka za neiskori\u0161tene godi\u0161nje odmore-a1" - } - ], - "name": "Rezerviranje tro\u0161ka za neiskori\u0161tene godi\u0161nje odmore" - }, - { - "children": [ - { - "name": "Ostala pasivna vremenska razgrani\u010denja tro\u0161kova" - } - ], - "name": "Ostala pasivna vremenska razgrani\u010denja" - }, - { - "children": [ - { - "name": "Obra\u010dunani ostali tro\u0161kovi poslovanja (prijevoz, bankovne usluge i platni promet, reprez. i dr.)" - }, - { - "name": "Ura\u010dunani tro\u0161kovi slu\u017ebenih glasila i stru\u010dnih \u010dasopisa" - }, - { - "name": "Obra\u010dunani rad po ugovoru o djelu, autor. hon." - }, - { - "name": "Obra\u010dunane a nepla\u0107ene usluge kori\u0161tene u obra\u010dunskom razdoblju" - }, - { - "name": "Obra\u010dunani tro\u0161kovi premije osiguranja" - }, - { - "name": "Obra\u010dunani kalo, rastep, kvar i lom" - }, - { - "name": "Obra\u010dunana najamnina iz operativnog (poslovnog) najma" - }, - { - "name": "Obra\u010dunani tro\u0161kovi za koje nije primljena faktura (telefon, grijanje, el. energija, plin, voda i sl.)" - }, - { - "name": "Obra\u010dunani tro\u0161kovi reklame, propagande i sajmova" - }, - { - "name": "Obra\u010dunani tro\u0161kovi teku\u0107eg odr\u017eavanja" - } - ], - "name": "Odgo\u0111eno pla\u0107anje tro\u0161kova" - }, - { - "children": [ - { - "name": "Obra\u010dunani tro\u0161kovi autorskih prava" - }, - { - "name": "Odgo\u0111eno pla\u0107anje tro\u0161kova za ostala prava" - }, - { - "name": "Obra\u010dunani tro\u0161kovi fran\u0161iza, kori\u0161tenih trgova\u010dkih znakova, prava i sl." - }, - { - "name": "Obra\u010dunani tro\u0161kovi licencija" - } - ], - "name": "Obra\u010dunani tro\u0161kovi kori\u0161tenih prava" - }, - { - "children": [ - { - "name": "Obra\u010dunani ovisni tro\u0161kovi nabave (za koje nisu primljeni ra\u010duni)-prijevoz, osiguranje, \u0161pedicija i dr." - } - ], - "name": "Obra\u010dunani tro\u0161kovi nabave dobara" - }, - { - "children": [ - { - "name": "Odgo\u0111eni prihodi iz orta\u0161tva" - }, - { - "name": "Ostali odgo\u0111eni prihodi budu\u0107eg razdoblja" - }, - { - "name": "Odgo\u0111eni prihodi radi neizvjesnih tro\u0161kova" - }, - { - "name": "Obra\u010dunani prihodi budu\u0107eg razdoblja koji su rezultat primjene ra\u010dunovodstvene politike" - }, - { - "name": "Odgo\u0111eno priznavanje prihoda kad se predvi\u0111a povrat robe" - }, - { - "name": "Odgo\u0111eni prihodi iz otkupa tra\u017ebine (faktoring koji nije zara\u0111en)" - }, - { - "name": "Odgo\u0111eni prihodi od kamata iz financijskog lizinga" - }, - { - "name": "Odgo\u0111eni prihodi iz operativnog lizinga" - }, - { - "name": "Obra\u010dunane (anticipativne) kamate na dane zajmove i zatezne kamate (za budu\u0107e razdoblje)" - }, - { - "name": "Unaprijed obra\u010dunane ili napla\u0107ene \u0161kolarine" - } - ], - "name": "Obra\u010dunani prihodi budu\u0107eg razdoblja" - }, - { - "children": [ - { - "name": "Odgo\u0111eni prihodi iz potpora za zapo\u0161ljavanje" - }, - { - "name": "Odgo\u0111eni prihodi iz potpora za dug. nemat. i mat. imovinu (analitike po primitcima, investicijama)" - }, - { - "name": "Odgo\u0111eno priznavanje prihoda za unaprijed napla\u0107ene subvencije i potpore" - }, - { - "name": "Odgo\u0111eni prihodi ostalih potpora" - } - ], - "name": "Odgo\u0111eno priznavanje prihoda iz dr\u017eavnih potpora (HSFI t. 15.37 i MRS 20, t. 12. i 24.)" - }, - { - "children": [ - { - "name": "Odgo\u0111eni prihodi zbog rizika naplate (HSFI t. 15.71 u svezi s t. 15.24)" - }, - { - "name": "Razgrani\u010deni vi\u0161ak prihoda od prodaje i povratnog financijskog najma (MRS 17, t. 59.)" - } - ], - "name": "Odgo\u0111eno priznavanje prihoda" - }, - { - "children": [ - { - "name": "Odgo\u0111eni prihod s osnove nefakturiranih isporuka dobara i usluga-a1" - } - ], - "name": "Odgo\u0111eni prihod s osnove nefakturiranih isporuka dobara i usluga" - }, - { - "children": [ - { - "name": "Nerealizirani dobitci iz financijske imovine (HSFI 9 i MRS 39)-a1" - } - ], - "name": "Nerealizirani dobitci iz financijske imovine (HSFI 9 i MRS 39)" - } - ], - "name": "ODGO\u0110ENO PLA\u0106ANJE TRO\u0160KOVA I PRIHOD BUDU\u0106EG RAZDOBLJA" - } - ], - "name": "KRATKORO\u010cNE I DUGORO\u010cNE OBVEZE, DUGORO\u010cNA REZERVIRANJA, ODGO\u0110ENA PLA\u0106ANJA I PRIHODI BUDU\u0106EG RAZDOBLJA" - }, - { - "children": [ - { - "children": [ - { - "children": [ - { - "name": "Vrijednosno uskla\u0111enje potra\u017eivanja od zaposlenih \u010dlanova dru\u0161tva i ostalih potra\u017eivanja-a1" - } - ], - "name": "Vrijednosno uskla\u0111enje potra\u017eivanja od zaposlenih \u010dlanova dru\u0161tva i ostalih potra\u017eivanja" - }, - { - "children": [ - { - "name": "Ostala poslovna potra\u017eivanja" - }, - { - "name": "Potra\u017eivanja od zastupnika" - }, - { - "name": "Potra\u017eivanja za naknadne popuste" - }, - { - "name": "Potra\u017eivanja od ortaka" - } - ], - "name": "Ostala poslovna potra\u017eivanja" - }, - { - "children": [ - { - "name": "Ostala potra\u017eivanja od vanjskih suradnika" - }, - { - "name": "Potra\u017eivanja za ispla\u0107ene svote" - }, - { - "name": "Potra\u017eivanja za predujmljene honorare" - }, - { - "name": "Potra\u017eivanja za dane nov\u010dane svote za nabave u gotovini (za tr\u017ei\u0161ni nakup, za karnete i dr.)" - }, - { - "name": "Potra\u017eivanja za manjkove i u\u010dinjene \u0161tete (s PDV-om)" - }, - { - "name": "Potra\u017eivanja od zaposlenih za vi\u0161e ispla\u0107enu pla\u0107u" - }, - { - "name": "Potra\u017eivanja za ispla\u0107eni predujam za slu\u017ebeni put" - }, - { - "name": "Potra\u017eivanja od zaposlenika za pla\u0107ene privatne tro\u0161kove (npr. po slu\u017ebenoj kred. kartici)" - }, - { - "name": "Potra\u017eivanja od zaposlenika za primitak u naravi" - }, - { - "name": "Potra\u017eivanja za prehranu, kazne, za kori\u0161tenje odmarali\u0161ta i sl." - }, - { - "name": "Potra\u017eivanja od zaposlenih za manje pla\u0107ene poreze i doprinose" - }, - { - "name": "Ostala potra\u017eivanja od zaposlenih" - } - ], - "name": "Potra\u017eivanja od vanjskih suradnika" - }, - { - "children": [ - { - "name": "Potra\u017eivanja od \u010dlanova zadruge" - }, - { - "name": "Potra\u017eivanja od \u010dlanova ustanove" - }, - { - "name": "Potra\u017eivanja od \u010dlanova dru\u0161tva za privatne tro\u0161kove" - }, - { - "name": "Potra\u017eivanja od \u010dlanova dru\u0161tva za predujmljeni dobitak - dividendu" - } - ], - "name": "Potra\u017eivanja od \u010dlanova poduzetnika" - }, - { - "children": [ - { - "name": "Potra\u017eivanja za sredstva u slobodnoj zoni-a1" - } - ], - "name": "Potra\u017eivanja za sredstva u slobodnoj zoni" - }, - { - "children": [ - { - "name": "Potra\u017eivanja u sporu i rizi\u010dna potra\u017eivanja (iz skupine 12 i 13)-a1" - } - ], - "name": "Potra\u017eivanja u sporu i rizi\u010dna potra\u017eivanja (iz skupine 12 i 13)" - }, - { - "children": [ - { - "name": "Potra\u017eivanja za doznake novca, za dobitak i dr." - }, - { - "name": "Potra\u017eivanja za isporu\u010dena dobra i usluge" - } - ], - "name": "Potra\u017eivanja od poslovnih jedinica u inozemstvu" - }, - { - "children": [ - { - "name": "Potra\u017eivanja od banaka za prodaju na potro\u0161a\u010dki kredit-a1" - } - ], - "name": "Potra\u017eivanja od banaka za prodaju na potro\u0161a\u010dki kredit" - } - ], - "name": "POTRA\u017dIVANJA OD ZAPOSLENIH I OSTALA POTRA\u017dIVANJA (kratkotrajna)" - }, - { - "children": [ - { - "children": [ - { - "name": "Potra\u017eivanja ste\u010dena cesijom, asignacijom i preuzimanjem duga od prodaje" - }, - { - "name": "Potra\u017eivanja za tantijeme (nadoknade za kori\u0161tenje patenta, znaka i autorskih prava)" - }, - { - "name": "Potra\u017eivanja iz od\u0161tetnih zahtjeva (od osiguravaju\u0107ih dru\u0161tava)" - }, - { - "name": "Potra\u017eivanja za dana jamstva i \u010dinidbe" - }, - { - "name": "Potra\u017eivanja od \u010dlanova dru\u0161tva za pokri\u0107e gubitka" - }, - { - "name": "Potra\u017eivanja od kooperanata, zadrugara, ustanove" - }, - { - "name": "Potra\u017eivanja za nadoknadu tro\u0161kova iz jamstva" - }, - { - "name": "Ostala potra\u017eivanja" - }, - { - "name": "Potra\u017eivanja za poreze iz poslovnih odnosa" - }, - { - "name": "Potra\u017eivanja za udjel u dobitku - prihodu u investicijskom fondu" - } - ], - "name": "Ostala kratkoro\u010dna potra\u017eivanja" - }, - { - "children": [ - { - "name": "Vrijednosno uskla\u0111enje potra\u017eivanja od kupaca" - }, - { - "name": "Vrijednosno uskla\u0111enje potra\u017eivanja od povezanih dru\u0161tava" - }, - { - "name": "Vrijednosno uskla\u0111enje od poduzetnika iz sudjeluju\u0107ih interesa" - }, - { - "name": "Vrijednosno uskla\u0111enje kamata" - }, - { - "name": "Vrijednosno uskla\u0111enje za dane predujmove za usluge" - }, - { - "name": "Vrijednosno uskla\u0111enje ostalih potra\u017eivanja (ra\u010duni 126 do 128)" - } - ], - "name": "Vrijednosno uskla\u0111enje potra\u017eivanja" - }, - { - "children": [ - { - "name": "Potra\u017eivanja od podru\u017enica" - }, - { - "name": "Potra\u017eivanja za kamate od povezanih dru\u0161tava" - }, - { - "name": "Potra\u017eivanja za udio u dobitku d.o.o.-a" - }, - { - "name": "Ostala kratkoro\u010dna potra\u017eivanja od povezanih poduzetnika" - }, - { - "name": "Potra\u017eivanja za dividende od povezanih dru\u0161tava" - }, - { - "name": "Potra\u017eivanja za prodaju - isporuku povezanim dru\u0161tvima" - }, - { - "name": "Potra\u017eivanja za nadoknadu gubitka od povezanih dru\u0161tava (\u010dl. 489. ZTD)" - }, - { - "name": "Potra\u017eivanja za isporuke povezanim dru\u0161tvima u inozemstvu" - }, - { - "name": "Potra\u017eivanja iz ulaganja radi pove\u0107anja udjela (do upisa u t.k.)" - } - ], - "name": "Potra\u017eivanja od povezanih poduzetnika (s vi\u0161e od 20% udjela - ovisni poduzet.)" - }, - { - "children": [ - { - "name": "Potra\u017eivanja za kamate" - }, - { - "name": "Ostala potra\u017eivanja od sudjeluju\u0107ih dru\u0161tava" - }, - { - "name": "Potra\u017eivanja za isporuke dobara i usluga" - }, - { - "name": "Potra\u017eivanja za dividendu - dobitak" - } - ], - "name": "Potra\u017eivanja od sudjeluju\u0107ih poduzetnika (u kojima se dr\u017ei manje od 20% udjela)" - }, - { - "children": [ - { - "name": "Potra\u017eivanja za nefakturiranu isporuku dobara ili usluga" - }, - { - "name": "Potra\u017eivanja od ostalih prodaja" - }, - { - "name": "Kupci gra\u0111ani i prodaja na potro\u0161a\u010dki kredit" - }, - { - "name": "Potra\u017eivanja za prodaju prava" - }, - { - "name": "Potra\u017eivanja od kupaca usluga (servisne, najmovi, ustupanje radne snage, kapaciteta i dr.)" - }, - { - "name": "Potra\u017eivanja od kupaca dobara" - }, - { - "name": "Potra\u017eivanja za prodaju na kreditne kartice" - }, - { - "name": "Kupci zastupni\u010dke i fran\u0161izne prodaje" - }, - { - "name": "Potra\u017eivanja od kupaca za prodanu robu iz komisije" - }, - { - "name": "Kupci imovinskih sredstava, inventara, materijala, otpadaka i sl." - } - ], - "name": "Potra\u017eivanja od kupaca" - }, - { - "children": [ - { - "name": "Kupci dobara iz inozemstva" - }, - { - "name": "Kupci usluga iz inozemstva" - }, - { - "name": "Kupci prava iz inozemstva" - } - ], - "name": "Kupci u inozemstvu" - }, - { - "children": [ - { - "name": "Potra\u017eivanja od izvoznika" - }, - { - "name": "Potra\u017eivanja po poslovima uvoza za tu\u0111i ra\u010dun" - } - ], - "name": "Potra\u017eivanja iz vanjskotrgova\u010dkog poslovanja (s osnove uvoza odnosno izvoza za tu\u0111i ra\u010dun)" - }, - { - "children": [ - { - "name": "Potra\u017eivanja za predujam za kupnju dionica i udjela" - }, - { - "name": "Potra\u017eivanja od komisionara" - }, - { - "name": "Potra\u017eivanja s osnove prodaje udjela i dionica" - }, - { - "name": "Potra\u017eivanja za nakladno odobrene popuste (bonifikacije, casa-sconto, rabat i sl.)" - } - ], - "name": "Potra\u017eivanja s osnove ostalih aktivnosti" - }, - { - "children": [ - { - "name": "Kamate iz ostalih tra\u0111bina" - }, - { - "name": "Potra\u017eivanje za kamatu iz danih zajmova" - }, - { - "name": "Potra\u017eivanja za kamate po nagodbama" - }, - { - "name": "Potra\u017eivanja za zatezne kamate (koje nisu pripisane glavnici)" - }, - { - "name": "Potra\u017eivanja od kupaca za ugovorene kamate (koje nisu pripisane glavnici)" - } - ], - "name": "Potra\u017eivanja za kamate" - }, - { - "children": [ - { - "name": "Potra\u017eivanja za predujmove za usluge (koje nisu u svezi sa zalihama i dugotr. imov.)-a1" - } - ], - "name": "Potra\u017eivanja za predujmove za usluge (koje nisu u svezi sa zalihama i dugotr. imov.)" - } - ], - "name": "POTRA\u017dIVANJA (KRATKOTRAJNA)" - }, - { - "children": [ - { - "children": [ - { - "name": "Ostala nov\u010dana sredstva-a1" - } - ], - "name": "Ostala nov\u010dana sredstva" - }, - { - "children": [ - { - "name": "Vrijednosno uskla\u0111enje depozita u bankama-a1" - } - ], - "name": "Vrijednosno uskla\u0111enje depozita u bankama" - }, - { - "children": [ - { - "name": "Otvoreni akreditiv u inozemnoj banci" - }, - { - "name": "Otvoreni devizni akreditiv u doma\u0107oj banci" - }, - { - "name": "Ecsrow ra\u010dun" - } - ], - "name": "Otvoreni akreditiv u stranim valutama" - }, - { - "children": [ - { - "name": "Devizna blagajna za tro\u0161kove prijevoza robe u inozemstvo" - }, - { - "name": "Devizna blagajna za mjenja\u010dke poslove" - }, - { - "name": "Glavna devizna blagajna" - }, - { - "name": "Devizna blagajna za slu\u017ebena putovanja u inozemstvo" - }, - { - "name": "Devizna blagajna za razne isplate" - } - ], - "name": "Devizna blagajna" - }, - { - "children": [ - { - "name": "Novac za kupnju deviza-a1" - } - ], - "name": "Novac za kupnju deviza" - }, - { - "children": [ - { - "name": "\u017diro-ra\u010dun prijelazni konto" - }, - { - "name": "Ra\u010dun dru\u0161tva u osnivanju" - }, - { - "name": "Transakcijski u banci (analitika po ra\u010dunima u bankama i \u0161tedionicama)" - }, - { - "name": "Podra\u010dun dru\u0161tva" - } - ], - "name": "Transakcijski ra\u010duni u bankama" - }, - { - "children": [ - { - "name": "Otvoreni akreditiv u doma\u0107oj banci-a1" - } - ], - "name": "Otvoreni akreditiv u doma\u0107oj banci" - }, - { - "children": [ - { - "name": "Blagajna radne jedinice" - }, - { - "name": "Blagajna recepcije (\u0161anka)" - }, - { - "name": "Blagajna servisa" - }, - { - "name": "Blagajna prodavaonice" - }, - { - "name": "Blagajna vrijednosnica (po\u0161tanskih, taksenih maraka i dr. vrijednosnica)" - }, - { - "name": "Glavna blagajna (uklju\u010divo i plemenitih metala)" - }, - { - "name": "Prijelazni ra\u010dun blagajne prodavaonice" - }, - { - "name": "Blagajna za ostalo" - } - ], - "name": "Blagajne" - }, - { - "children": [ - { - "name": "Devizni ra\u010dun investicijskih radova" - }, - { - "name": "Devizni ra\u010dun poslovne jedinice u inozemstvu" - }, - { - "name": "Devizni ra\u010dun u slobodnoj zoni" - }, - { - "name": "Nerezidentski devizni ra\u010dun" - }, - { - "name": "Devizni ra\u010dun u doma\u0107oj banci (analitika po devizama)" - }, - { - "name": "Devizni ra\u010dun u inozemnoj banci (u EU)" - }, - { - "name": "Devizni ra\u010dun reeksportnih poslova" - }, - { - "name": "Devizni ra\u010dun terminskih poslova" - }, - { - "name": "Prijelazni devizni ra\u010dun" - } - ], - "name": "Devizni ra\u010duni" - } - ], - "name": "NOVAC U BANKAMA I BLAGAJNAMA" - }, - { - "children": [ - { - "children": [ - { - "name": "Vrijednosno uskla\u0111enje potra\u017eivanja od dr\u017eave i drugih institucija-a1" - } - ], - "name": "Vrijednosno uskla\u0111enje potra\u017eivanja od dr\u017eave i drugih institucija" - }, - { - "children": [ - { - "name": "Ostala potra\u017eivanja od dr\u017eavnih institucija-a1" - } - ], - "name": "Ostala potra\u017eivanja od dr\u017eavnih institucija" - }, - { - "children": [ - { - "name": "Potra\u017eivanje od Fonda za otkupljenu ambala\u017eu-a1" - } - ], - "name": "Potra\u017eivanje od Fonda za otkupljenu ambala\u017eu" - }, - { - "children": [ - { - "name": "Potra\u017eiv. za regrese, premije, stimulac. i dr\u017eav. potpore-a1" - } - ], - "name": "Potra\u017eiv. za regrese, premije, stimulac. i dr\u017eav. potpore" - }, - { - "children": [ - { - "name": "Potra\u017eivanja od lokalne samouprave-a1" - } - ], - "name": "Potra\u017eivanja od lokalne samouprave" - }, - { - "children": [ - { - "name": "Potra\u017eivanja od mirovinskog osiguranja-a1" - } - ], - "name": "Potra\u017eivanja od mirovinskog osiguranja" - }, - { - "children": [ - { - "name": "Potra\u017eivanje za nadoknade bolovanja od HZZO-a1" - } - ], - "name": "Potra\u017eivanje za nadoknade bolovanja od HZZO" - } - ], - "name": "OSTALA POTRA\u017dIVANJA OD DR\u017dAVNIH I DRUGIH INSTITUCIJA" - }, - { - "children": [ - { - "children": [ - { - "name": "Potra\u017eivanja za porez na reklamu" - }, - { - "name": "Potra\u017eivanja za pla\u0107eni porez na prire\u0111ivanje zabavnih i \u0161portskih priredbi" - }, - { - "name": "Potra\u017eivanja za porez na potro\u0161nju u ugostiteljstvu" - }, - { - "name": "Potra\u017eivanja za vi\u0161e pla\u0107eni porez na neiskori\u0161tene nekretnine" - }, - { - "name": "Potra\u017eivanja za pla\u0107eni porez na nasljedstva i darove" - }, - { - "name": "Potra\u017eivanja za porez na ku\u0107e za odmor i kori\u0161tenje javnih povr\u0161ina" - }, - { - "name": "Potra\u017eivanja za vi\u0161e pla\u0107eni porez na motorna vozila i plovne objekte" - }, - { - "name": "Potra\u017eivanja za porez na tvrtku ili naziv" - }, - { - "name": "Potra\u017eivanja za ostale poreze \u017eupanije (grada), op\u0107ine" - } - ], - "name": "Potra\u017eivanja za \u017eupanijski i op\u0107inski (gradski) porez" - }, - { - "children": [ - { - "name": "Potra\u017eivanja za ostala pla\u0107ena davanja dr\u017eavi i dr\u017eavnim institucijama" - }, - { - "name": "Potra\u017eivanja za vi\u0161e upla\u0107ene naknade za iskori\u0161tavanje mineralnih sirovina" - }, - { - "name": "Potra\u017eivanja za vi\u0161e pla\u0107ene naknade za koncesije" - }, - { - "name": "Potra\u017eivanja za vi\u0161e pla\u0107enu nadoknadu za \u0161ume" - }, - { - "name": "Potra\u017eivanja za vi\u0161e pla\u0107ene kazne i sl." - }, - { - "name": "Potra\u017eivanje od Fonda za razvoj i sl." - }, - { - "name": "Potra\u017eivanja za spomeni\u010dku rentu" - } - ], - "name": "Potra\u017eivanja za ostale nespomenute poreze, doprinose, takse i pristojbe" - }, - { - "children": [ - { - "name": "Potra\u017eivanja za vi\u0161e pla\u0107eni PDV po kona\u010dnom obra\u010dunu" - }, - { - "name": "Pretporez koji jo\u0161 nije priznan (uklju\u010divo i nepla\u0107eni R-2)" - }, - { - "children": [ - { - "name": "Ispravak pretporeza zbog promjene postotka priznavanja PDV-a" - } - ], - "name": "Ispravci pretporeza zbog prenamjene dobara" - }, - { - "name": "Pretporez ste\u010den po ugovoru o asignaciji ili iz preknji\u017eavanja" - }, - { - "children": [ - { - "name": "Pretporez iz predujmova - 22%" - }, - { - "name": "Pretporez iz predujmova -10%" - }, - { - "name": "Pretporez iz predujmova - 25%" - }, - { - "name": "Pretporez iz predujmova - 23%" - } - ], - "name": "Pretporez iz predujmova" - }, - { - "children": [ - { - "name": "Pretporez - 23%" - }, - { - "name": "Pretporez - 25%" - }, - { - "name": "Pretporez - 10%" - }, - { - "name": "Pretporez - 22%" - } - ], - "name": "Pretporez po ulaznim ra\u010dunima" - }, - { - "children": [ - { - "name": "Pla\u0107eni PDV na usluge inozemnih poduzetnika - 25%" - }, - { - "name": "Pla\u0107eni PDV na usluge inozemnih poduzetnika - 23%" - }, - { - "name": "Pla\u0107eni PDV na usluge inozemnih poduzetnika - 22%" - }, - { - "name": "Pla\u0107eni PDV na usluge inozemnih poduzetnika - 10%" - } - ], - "name": "Pla\u0107eni PDV na usluge inozemnih poduzetnika" - }, - { - "children": [ - { - "name": "Pla\u0107eni PDV pri uvozu dobara - 10%" - }, - { - "name": "Pla\u0107eni PDV pri uvozu dobara - 22%" - }, - { - "name": "Pla\u0107eni PDV pri uvozu dobara - 23%" - }, - { - "name": "Pla\u0107eni PDV pri uvozu dobara - 25%" - } - ], - "name": "Pla\u0107eni PDV pri uvozu dobara" - }, - { - "name": "Potra\u017eivanja za razliku ve\u0107eg pretporeza od obveze u obra\u010dunskom razdoblju" - } - ], - "name": "Porez na dodanu vrijednost" - }, - { - "children": [ - { - "name": "Potra\u017eivanja za porez na dohodak iz autorskih prava, ugovora o djelu, \u010dlanova nadz. odbora i dr.doh." - }, - { - "name": "Potra\u017eivanja za porez i prirez na stipendije i nagrade u\u010denika i studenta" - }, - { - "name": "Potra\u017eivanja za porez na dohodak iz pla\u0107a" - }, - { - "name": "Potra\u017eivanja za prirez iz pla\u0107a" - }, - { - "name": "Potra\u017eivanja za vi\u0161e pla\u0107eni porez na dohodak od kapitala" - }, - { - "name": "Potra\u017eivanja za poreze iz drugih dohodaka" - } - ], - "name": "Potra\u017eivanja za porez i prirez na dohodak iz pla\u0107a i drugih primanja" - }, - { - "children": [ - { - "name": "Potra\u017eivanja za ostale nespomenute doprinose" - }, - { - "name": "Potra\u017eivanja za vi\u0161e pla\u0107eni dopr. za zdrav. osigur. za slu\u010daj ozljede na radu i prof. bolesti" - }, - { - "name": "Potra\u017eivanja od MO za vi\u0161e pla\u0107eni doprinos za beneficirani sta\u017e" - }, - { - "name": "Potra\u017eivanja za vi\u0161e pla\u0107ene doprinose za MO iz pla\u0107e" - }, - { - "name": "Potra\u017eivanja za vi\u0161e pla\u0107eni doprinos za zapo\u0161ljavanje na pla\u0107e" - }, - { - "name": "Potra\u017eivanja za vi\u0161e pla\u0107eni doprinos za zdravstveno osiguranje na pla\u0107e" - } - ], - "name": "Potra\u017eivanja za vi\u0161e pla\u0107ene doprinose iz pla\u0107a i na pla\u0107e" - }, - { - "children": [ - { - "name": "Potra\u017eivanja za pla\u0107ene predujmove poreza na dobitak" - }, - { - "name": "Potra\u017eivanja za vi\u0161e pla\u0107eni porez po odbitku (na inozemne usluge)" - }, - { - "name": "Potra\u017eivanja za porez na dobitak ste\u010den po ugovoru o cesiji ili iz preknji\u017eavanja" - }, - { - "name": "Porez na dobitak pla\u0107en u inozemstvu" - } - ], - "name": "Potra\u017eivanja za porez na dobitak i po odbitku" - }, - { - "children": [ - { - "name": "Potra\u017eivanja za 5% poreza na promet motornih vozila i plovila" - }, - { - "name": "Potra\u017eivanja za porez na promet nekretnina" - }, - { - "name": "Potra\u017eivanja za poseban porez na bezalkoholna pi\u0107a" - }, - { - "name": "Potra\u017eivanja za poseban porez na kavu" - }, - { - "name": "Potra\u017eivanja za poseban porez na pivo" - }, - { - "name": "Potra\u017eivanja za poseban porez na naftne derivate i naknade za ceste" - }, - { - "name": "Potra\u017eivanja za poseban porez na duhanske proizvode" - }, - { - "name": "Potra\u017eivanja za poseban porez na osobne automobile, motocikle, ostala mot. vozila, plovila i zrakop." - }, - { - "name": "Potra\u017eivanja za poseban porez na alkoholna pi\u0107a" - }, - { - "name": "Potra\u017eivanja za poseban porez na luksuzne proizvode" - } - ], - "name": "Potra\u017eivanja za posebne poreze (akcize - tro\u0161arine) i dr. poreze od dr\u017eave" - }, - { - "children": [ - { - "name": "Potra\u017eivanja za pla\u0107enu \u010dlanarinu turisti\u010dkim zajed.-a1" - } - ], - "name": "Potra\u017eivanja za pla\u0107enu \u010dlanarinu turisti\u010dkim zajed." - }, - { - "children": [ - { - "name": "Potra\u017eivanja za \u010dlanarine komori (HGK ili HOK)-a1" - } - ], - "name": "Potra\u017eivanja za \u010dlanarine komori (HGK ili HOK)" - }, - { - "children": [ - { - "name": "Potra\u017eivanja za carinu i vi\u0161e pla\u0107ene carinske pristojbe-a1" - } - ], - "name": "Potra\u017eivanja za carinu i vi\u0161e pla\u0107ene carinske pristojbe" - } - ], - "name": "POTRA\u017dIVANJA OD DR\u017dAVE ZA POREZE, CARINU I DOPRINOSE" - }, - { - "children": [ - { - "children": [ - { - "name": "Unaprijed pla\u0107eni tro\u0161kovi koncesija (za razdoblje do 12 mj.)-a1" - } - ], - "name": "Unaprijed pla\u0107eni tro\u0161kovi koncesija (za razdoblje do 12 mj.)" - }, - { - "children": [ - { - "name": "Ostala aktivna vremenska razgrani\u010denja" - } - ], - "name": "Ostali pla\u0107eni tro\u0161kovi budu\u0107eg razdoblja" - }, - { - "children": [ - { - "name": "Unaprijed pla\u0107eni ovisni tro\u0161kovi nabave (koji nisu na 651)-a1" - } - ], - "name": "Unaprijed pla\u0107eni ovisni tro\u0161kovi nabave (koji nisu na 651)" - }, - { - "children": [ - { - "name": "Unaprijed pla\u0107eni tro\u0161kovi reprezentacije" - }, - { - "name": "Unaprijed ispla\u0107ene pla\u0107e za budu\u0107e razdoblje" - }, - { - "name": "Unaprijed pla\u0107eni ostali tro\u0161kovi posl.(prijevoza, bank. usluge, zdr. za\u0161tita,autorski,rad po ug. i sl)" - }, - { - "name": "Unaprijed pla\u0107eni tro\u0161kovi odr\u017eavanja, opreme, postrojenja i gra\u0111evina" - }, - { - "children": [ - { - "name": "Unaprijed pla\u0107ena zakupnina" - }, - { - "name": "Unaprijed pla\u0107eni a nepriznati PDV na zakupninu (npr. 30% od leasinga osob. aut.)" - } - ], - "name": "Unaprijed pla\u0107ena zakupnina iz operativnog - poslovnog najma" - }, - { - "name": "Unaprijed pla\u0107eni tro\u0161kovi reklame, propagande i sajmova" - }, - { - "name": "Unaprijed pla\u0107eni tro\u0161kovi energije za sljede\u0107e razdoblje" - }, - { - "name": "Unaprijed pla\u0107eni tro\u0161kovi osig. imovine i osoba na opasnim poslovima ili putnika u prometu i sl." - }, - { - "name": "Unaprijed pla\u0107ene kamate na bankovna jamstava i sl." - }, - { - "name": "Unaprijed pla\u0107ene pretplate na slu\u017ebena glasila i stru\u010dne \u010dasopise" - } - ], - "name": "Unaprijed pla\u0107eni tro\u0161kovi" - }, - { - "children": [ - { - "name": "Unaprijed pla\u0107ene licencije i patenti (do 12 mj.)-a1" - } - ], - "name": "Unaprijed pla\u0107ene licencije i patenti (do 12 mj.)" - }, - { - "children": [ - { - "name": "Unaprijed pla\u0107ene fran\u0161ize, trgova\u010dko znakovlje, prava i sl. (do 12 mj.)-a1" - } - ], - "name": "Unaprijed pla\u0107ene fran\u0161ize, trgova\u010dko znakovlje, prava i sl. (do 12 mj.)" - }, - { - "children": [ - { - "name": "Tro\u0161kovi kamata iz budu\u0107eg razdoblja-a1" - } - ], - "name": "Tro\u0161kovi kamata iz budu\u0107eg razdoblja" - }, - { - "children": [ - { - "name": "Obra\u010dunani prihodi (budu\u0107eg razdoblja)-a1" - } - ], - "name": "Obra\u010dunani prihodi (budu\u0107eg razdoblja)" - } - ], - "name": "PLA\u0106ENI TRO\u0160KOVI BUDU\u0106EG RAZDOBLJA I OBRA\u010cUNANI PRIHODI" - }, - { - "children": [ - { - "children": [ - { - "name": "Zajmovi iz preuzetog duga" - }, - { - "name": "Zajmovi u novcu" - }, - { - "name": "Ostali zajmovi dru\u0161tvima u kojima se dr\u017ei udjel do 20%" - }, - { - "name": "Zajmovi iz dospjelih anuiteta u razdoblju do 12 mj. od dospije\u0107a" - } - ], - "name": "Zajmovi dani poduzetnicima u kojima postoje sudjeluju\u0107i interesi (do 20% udjela)" - }, - { - "children": [ - { - "name": "Udjeli (do 20%) u ustanovama, zadrugama i dr." - }, - { - "name": "Udjeli (do 20%) u dru\u0161tvima kapitala" - }, - { - "name": "Udjeli - dionice u bankama" - } - ], - "name": "Sudjeluju\u0107i interesi (udjeli)" - }, - { - "children": [ - { - "name": "Zajmovi dani ustanovama i \u0161kolama (kojih je dru\u0161tvo osniva\u010d)" - }, - { - "name": "Zajmovi dani vlastitim podru\u017enicama" - }, - { - "name": "Kratkoro\u010dni zajam povezanom dru\u0161tvu u inozemstvu" - }, - { - "name": "Kratkoro\u010dni zajam povezanom dru\u0161tvu" - } - ], - "name": "Dani zajmovi povezanim poduzetnicima" - }, - { - "children": [ - { - "name": "Udjeli u povezanim dru\u0161tvima (s vi\u0161e od 20%)" - }, - { - "name": "Dioni\u010dki udio u d.d. (s vi\u0161e od 20%)" - }, - { - "name": "Ulaganje u dionice radi preprodaje (iz udjela vi\u0161e od 20%)" - } - ], - "name": "Udjeli (dionice) u povezanim poduzetnicima" - }, - { - "children": [ - { - "name": "Ulaganje u kratkotrajne eskontne poslove" - }, - { - "name": "Otkup kratkoro\u010dnih potra\u017eivanja (faktoring)" - }, - { - "name": "Potra\u017eivanja za isplate avaliranih ili indosiranih mjenica" - }, - { - "name": "Potra\u017eivanja za vi\u0161e upla\u0107eno po kreditnoj kartici" - }, - { - "name": "Potra\u017eivanja iz preuzetog duga (\u010dl. 96. ZOO)" - }, - { - "name": "Potra\u017eivanja po ispla\u0107enim garancijama" - }, - { - "name": "Potra\u017eivanje po asignacijama, novacijama i sl." - } - ], - "name": "Ostala financijska imovina" - }, - { - "children": [ - { - "name": "Kratkotrajno ulaganje u nov\u010dane fondove" - }, - { - "name": "Kratkotrajno ulaganje u ostale investicijske fondove" - } - ], - "name": "Potra\u017eivanja iz ulaganja u investicijske fondove" - }, - { - "children": [ - { - "children": [ - { - "name": "Potra\u017eivanja za kapare (\u010dl. 303. ZOO-a)" - }, - { - "name": "Kaucije za ambala\u017eu" - }, - { - "name": "Dane jam\u010devine za natje\u010daje" - }, - { - "name": "Kaucije za robu" - }, - { - "name": "Polozi gotovine za ostale poslovne aktivnosti" - }, - { - "name": "Kaucije na aukcijama (dra\u017ebama)" - } - ], - "name": "Kaucije i jam\u010devine (do jedne godine)" - }, - { - "children": [ - { - "name": "Depoziti za ostale poslovne aktivnosti" - }, - { - "name": "Depoziti u inozemnim financijskim institucijama" - }, - { - "name": "Depoziti u osiguravaju\u0107im dru\u0161tvima" - }, - { - "name": "Depoziti u bankama" - } - ], - "name": "Depoziti (do jedne godine)" - }, - { - "children": [ - { - "name": "Zajmovi poduzetnicima" - }, - { - "name": "Zajmovi ortacima" - }, - { - "name": "Zajmovi obrtnicima" - }, - { - "name": "Zajmovi podru\u017enicama" - }, - { - "name": "Zajmovi ustanovama" - }, - { - "name": "Zajmovi dani u inozemstvo" - }, - { - "name": "Zajmovi \u010dlanovima uprave i zaposlenicima" - }, - { - "name": "Zajmovi dani poljoprivrednicima ili zadrugarima" - }, - { - "name": "Dospjeli anuiteti dugotrajnih zajmova (napla\u0107uju se u roku od 12 mjeseci - analitika po korisnicima)" - }, - { - "name": "Ostali kratkotrajni zajmovi" - } - ], - "name": "Dani kratkotrajni zajmovi" - } - ], - "name": "Dani zajmovi, depoziti i sl." - }, - { - "children": [ - { - "name": "Ostali brzounov\u010divi vrijednosni papiri (robni papiri, ostale obveznice)" - }, - { - "name": "Predani vrijednosni papiri na naplatu" - }, - { - "name": "Blagajni\u010dki zapisi (izdani od banaka)" - }, - { - "name": "Ulaganje u obveznice" - }, - { - "name": "Zadu\u017enice (iskupljene)-tra\u0111bina s temelja jamstva" - }, - { - "name": "Ulaganje u vrijednosne papire (namjenjene za trgovanje)" - }, - { - "name": "\u010cekovi" - }, - { - "children": [ - { - "name": "Mjenice u protestu" - }, - { - "name": "Utu\u017eene mjenice" - }, - { - "name": "Mjenice u portfelju" - }, - { - "name": "Mjenice na naplati" - } - ], - "name": "Mjenice" - }, - { - "name": "Komercijalni zapisi" - }, - { - "name": "Kratkotrajne obveze poduzetnika" - } - ], - "name": "Ulaganja u vrijednosne papire" - }, - { - "children": [ - { - "name": "Vrijednosno uskla\u0111ivanje financijske imovine - kratkotrajne (analitika po otpisima iz ove skupine rn)-a1" - } - ], - "name": "Vrijednosno uskla\u0111ivanje financijske imovine - kratkotrajne (analitika po otpisima iz ove skupine rn)" - }, - { - "children": [ - { - "name": "Potra\u017eivanja u sporu (npr. utu\u017eena, u ste\u010daju i sl. iz fin. imovine)-a1" - } - ], - "name": "Potra\u017eivanja u sporu (npr. utu\u017eena, u ste\u010daju i sl. iz fin. imovine)" - } - ], - "name": "KRATKOTRAJNA FINANCIJSKA IMOVINA (do jedne godine)" - } - ], - "name": "NOVAC, KRATKOTRAJNA FINANCIJSKA IMOVINA, KRATKOTRAJNA POTRA\u017dIVANJA, TRO\u0160KOVI I PRIHOD BUDU\u0106EG RAZDOBLJA" - }, - { - "children": [ - { - "children": [ - { - "children": [ - { - "name": "Odgo\u0111ena porezna imovina s osnove pove\u0107ane amortizacije-a1" - }, - { - "name": "Ostala odgo\u0111ena porezna imovina-a1" - } - ], - "name": "Ostala odgo\u0111ena porezna imovina" - }, - { - "children": [ - { - "name": "Odgo\u0111ena porezna imovina s osnove poreznog gubitka-a1" - } - ], - "name": "Odgo\u0111ena porezna imovina s osnove poreznog gubitka" - } - ], - "name": "ODGO\u0110ENA POREZNA IMOVINA" - }, - { - "children": [ - { - "children": [ - { - "name": "Vrijednosno uskla\u0111enje ulaganja u gra\u0111evine" - }, - { - "name": "Vrijednosno uskla\u0111enje ulaganja u zemlji\u0161te" - } - ], - "name": "Vrijednosno uskla\u0111enje ulaganja u nekretnine" - }, - { - "children": [ - { - "name": "Akumulirana amortizacija ulaganja u gra\u0111evine-a1" - } - ], - "name": "Akumulirana amortizacija ulaganja u gra\u0111evine" - }, - { - "children": [ - { - "name": "Ulaganja u nekretnine - zemlji\u0161ta-a1" - } - ], - "name": "Ulaganja u nekretnine - zemlji\u0161ta" - }, - { - "children": [ - { - "name": "Gra\u0111evine u najmovima (poslovne zgrade, stanovi, apartmani, ku\u0107e)" - }, - { - "name": "Gra\u0111evine izvan uporabe (zgrade, stanovi, apartmani, ku\u0107e)" - } - ], - "name": "Ulaganja u nekretnine - gra\u0111evine" - }, - { - "children": [ - { - "name": "Predujam za ulaganje u gra\u0111evine" - }, - { - "name": "Predujam za ulaganja u zemlji\u0161te" - } - ], - "name": "Predujmovi za ulaganja u nekretnine" - }, - { - "children": [ - { - "name": "Ulaganja u gra\u0111evine u izgradnji" - }, - { - "name": "Ulaganja u zemlji\u0161ta u nabavi" - }, - { - "name": "Ulaganja u gra\u0111evine u nabavi" - } - ], - "name": "Ulaganja u nekretnine u pripremi" - } - ], - "name": "ULAGANJA U NEKRETNINE" - }, - { - "children": [ - { - "children": [ - { - "name": "Akumulirana amortiz. \u017eivotinja (osnovnog stada)" - }, - { - "name": "Akumulirana amortiz. vi\u0161egodi\u0161njih nasada" - } - ], - "name": "Akumulirana amortizacija biolo\u0161ke imovine" - }, - { - "children": [ - { - "name": "Vrijednosno uskla\u0111enje vi\u0161egodi\u0161njih nasada" - }, - { - "name": "Vrijednosno uskla\u0111enje \u017eivotinja (osnovnog stada)" - } - ], - "name": "Vrijednosno uskla\u0111enje biolo\u0161ke imovine" - }, - { - "children": [ - { - "name": "Ostale nespomenute \u017eivotinje (psi, ptice i dr.)" - }, - { - "name": "Stado divlja\u010di" - }, - { - "name": "Perad" - }, - { - "name": "Ovce i koze" - }, - { - "name": "P\u010delinja dru\u0161tva" - }, - { - "name": "Ribe" - }, - { - "name": "Konji" - }, - { - "name": "Goveda" - }, - { - "name": "Svinje" - }, - { - "name": "Mazge, magarci i mule" - } - ], - "name": "Biolo\u0161ka imovina - \u017eivotinje - osnovno stado" - }, - { - "children": [ - { - "name": "Maslinici" - }, - { - "name": "Planta\u017ee drve\u0107a i bilja (\u0161ume)" - }, - { - "name": "Vo\u0107njaci" - }, - { - "name": "Vinogradi" - }, - { - "name": "Parkovi, zelenila, nasadi i cvije\u0107e" - }, - { - "name": "Ulaganja u ostale vi\u0161egodi\u0161nje nasade" - } - ], - "name": "Biolo\u0161ka imovina - bilje - vi\u0161egodi\u0161nji nasadi" - }, - { - "children": [ - { - "name": "\u017divotinje (osnovno stado) u nabavi" - }, - { - "name": "Vi\u0161egodi\u0161nji nasadi u pripremi" - } - ], - "name": "Biolo\u0161ka imovina u pripremi" - }, - { - "children": [ - { - "name": "Predujmovi za vi\u0161egodi\u0161nje nasade" - }, - { - "name": "Predujmovi na nabavu \u017eivotinja" - } - ], - "name": "Predujmovi za biolo\u0161ku imovinu" - } - ], - "name": "BIOLO\u0160KA IMOVINA" - }, - { - "children": [ - { - "children": [ - { - "name": "Zajmovi dani poduzetnicima u kojima postoje sudjeluju\u0107i interesi (do 20% udjela u T.K.)-a1" - } - ], - "name": "Zajmovi dani poduzetnicima u kojima postoje sudjeluju\u0107i interesi (do 20% udjela u T.K.)" - }, - { - "children": [ - { - "name": "Udjeli u dru\u0161tvima u inozemstvu (do 20% udjela)" - }, - { - "name": "Ulaganje u dionice i udjele radi preprodaje" - }, - { - "name": "Udjel u dioni\u010dkom kapitalu (do 20% udjela - analitika po dru\u0161tvima)" - }, - { - "name": "Udjel u kapitalu d.o.o. (do 20% udjela)" - }, - { - "name": "Potra\u017eivanja za udio u dobitku (analitika po udjelima)" - } - ], - "name": "Sudjeluju\u0107i interesi (udjeli)" - }, - { - "children": [ - { - "name": "Dani zajmovi povezanim poduzetnicima (analitika po dru\u0161tvima u kojima se ima vi\u0161e od 20% udjela)-a1" - } - ], - "name": "Dani zajmovi povezanim poduzetnicima (analitika po dru\u0161tvima u kojima se ima vi\u0161e od 20% udjela)" - }, - { - "children": [ - { - "name": "Udjel u dionicama (s vi\u0161e od 20%)" - }, - { - "name": "Udjel u kapitalu d.o.o.-a (s vi\u0161e od 20%)" - }, - { - "name": "Udjeli u komanditnom dru\u0161tvu" - }, - { - "name": "Udjeli u dru\u0161tvima u inozemstvu (s vi\u0161e od 20%)" - }, - { - "name": "Osniva\u010dki udjeli u ustanovama" - }, - { - "name": "Udjeli u zadrugama" - }, - { - "name": "Udio u dru\u0161tvu s uzajamnim udjelima" - }, - { - "name": "Ulaganje u kapitalne pri\u010duve (neupisani kapital)" - } - ], - "name": "Udjeli (dionice) kod povezanih poduzetnika (s vi\u0161e od 20% udjela)" - }, - { - "children": [ - { - "name": "Ulaganja u investicijske fondove (s rokom du\u017eim od 1 god.)" - }, - { - "name": "Ostala nespomenuta dugoro\u010dna ulaganja" - } - ], - "name": "Ostala dugotrajna financijska imovina" - }, - { - "children": [ - { - "name": "Ulaganja (udjeli) koji su raspolo\u017eivi za prodaju (dugotrajno ulaganje -MRS28.t.11. i 13. te MRS39.t.9.)" - } - ], - "name": "Ulaganja koja se obra\u010dunavaju metodom udjela" - }, - { - "children": [ - { - "children": [ - { - "name": "Kaucije za pla\u0107anja" - }, - { - "name": "Dane kapare i osiguranja" - }, - { - "name": "Kaucije za obveze" - }, - { - "name": "Kaucije iz kupoprodajnih poslova" - } - ], - "name": "Kaucije i kapare" - }, - { - "children": [ - { - "name": "Depoziti na carini (garancija \u0161peditera)" - }, - { - "name": "Depoziti u poslovnim bankama" - }, - { - "name": "Depoziti kod osiguravaju\u0107ih dru\u0161tava" - }, - { - "name": "Depoziti iz poslovnih aktivnosti" - }, - { - "name": "Sudski depoziti" - } - ], - "name": "Depoziti dugotrajni" - }, - { - "children": [ - { - "name": "Dani zajmovi vanjskim pravnim osobama (nepovezanim)" - }, - { - "name": "Dani zajmovi vanjskim fizi\u010dkim osobama - obrtnicima" - }, - { - "name": "Dani zajmovi kooperantima" - }, - { - "name": "Dani zajmovi direktoru, ortacima, menad\u017eerima, zaposlenicima" - }, - { - "name": "Oro\u010denja u bankama" - }, - { - "name": "Financijski zajmovi dani u inozemstvo" - }, - { - "name": "Ostali dugotrajni zajmovi" - } - ], - "name": "Dani dugotrajni zajmovi" - } - ], - "name": "Dani zajmovi, depoziti i sl." - }, - { - "children": [ - { - "name": "Ulaganje u vrijed. pap. raspolo\u017eive za prodaju" - }, - { - "name": "Nezara\u0111eni prihodi u financijskim instrumentima" - }, - { - "name": "Dugotrajna ulaganja u opcije, certifikate i sl." - }, - { - "name": "Ulaganja u robne ugovore" - }, - { - "children": [ - { - "name": "Vrijednosni papiri namijenjeni prodaji (do dospije\u0107a)" - }, - { - "name": "Ulaganja u vrijednosne papire po fer vrijednosti" - } - ], - "name": "Ulaganja u ostale vrijednosne papire" - }, - { - "name": "Ulaganja u mjenice, zadu\u017enice (kupljene)" - }, - { - "name": "Ulaganja u dr\u017eavne obveznice" - }, - { - "name": "Dugotrajna ulaganja u obveznice dru\u0161tva" - }, - { - "name": "Dugotrajna ulaganja u blagajni\u010dke zapise" - } - ], - "name": "Ulaganja u vrijednosne papire (dugotrajne)" - }, - { - "children": [ - { - "name": "Nezara\u0111ene kamate u kreditima i sl.-a1" - } - ], - "name": "Nezara\u0111ene kamate u kreditima i sl." - }, - { - "children": [ - { - "name": "Vrijednosno uskla\u0111enje financijske imovine - dugotrajne (analitika prema oblicima imovine u uskla\u0111enju)-a1" - } - ], - "name": "Vrijednosno uskla\u0111enje financijske imovine - dugotrajne (analitika prema oblicima imovine u uskla\u0111enju)" - } - ], - "name": "DUGOTRAJNA FINANCIJSKA IMOVINA (s povratom du\u017eim od jedne godine)" - }, - { - "children": [ - { - "children": [ - { - "name": "Vrijednosno uskla\u0111ivanje dugotrajnih potra\u017eivanja-a1" - } - ], - "name": "Vrijednosno uskla\u0111ivanje dugotrajnih potra\u017eivanja" - }, - { - "children": [ - { - "name": "Potra\u017eivanja za nezara\u0111enu kamatu-a1" - } - ], - "name": "Potra\u017eivanja za nezara\u0111enu kamatu" - }, - { - "children": [ - { - "name": "Potra\u017eivanja u sporu i rizi\u010dna potra\u017eivanja-a1" - } - ], - "name": "Potra\u017eivanja u sporu i rizi\u010dna potra\u017eivanja" - }, - { - "children": [ - { - "name": "Potra\u017eivanja za predujmove za usluge-a1" - } - ], - "name": "Potra\u017eivanja za predujmove za usluge" - }, - { - "children": [ - { - "name": "Potra\u017eivanja iz orta\u0161tva" - }, - { - "name": "Potra\u017eivanja od \u010dlanova dru\u0161tva" - }, - { - "name": "Potra\u017eivanja od radnika" - } - ], - "name": "Ostala potra\u017eivanja - dugotrajna" - }, - { - "children": [ - { - "name": "Potra\u017eivanja od povezanih dru\u0161tava za dana sredstva na dugoro\u010dnu posudbu (osim novca)" - }, - { - "name": "Potra\u017eivanja od povezanih dru\u0161tava za isporuke dobara i usluga" - }, - { - "name": "Potra\u017eivanja od zadrugara, kooperanata i sl." - } - ], - "name": "Potra\u017eivanja od povezanih poduzetnika" - }, - { - "children": [ - { - "name": "Potra\u017eivanja za prodaju na potro\u0161a\u010dki kredit" - }, - { - "name": "Potra\u017eivanja za prodane usluge na kredit" - }, - { - "name": "Potra\u017eivanje za dugotr. imovinu prodanu na kredit" - }, - { - "name": "Potra\u017eivanja s osnove prodaje na robni kredit" - }, - { - "name": "Potra\u017eivanja s osnove prodaje na robni kredit u inozemstvu" - }, - { - "name": "Ostala potra\u017eivanja iz prodaje na kredit" - }, - { - "name": "Potra\u017eivanja za prodani udjel na kredit" - }, - { - "name": "Potra\u017eivanja za prodaju u financijskom lizingu" - } - ], - "name": "Potra\u017eivanja s osnove prodaje na kredit" - }, - { - "children": [ - { - "name": "Potra\u017eivanja iz faktoringa-a1" - } - ], - "name": "Potra\u017eivanja iz faktoringa" - }, - { - "children": [ - { - "name": "Potra\u017eivanja za jam\u010devine iz operativnog lizinga" - }, - { - "name": "Jamstvo za dobro izvedene radove" - }, - { - "name": "Jam\u010devine iz natje\u010daja" - }, - { - "name": "Jam\u010devine za \u0161tete" - } - ], - "name": "Potra\u017eivanja za jam\u010devine" - } - ], - "name": "POTRA\u017dIVANJA (dulja od jedne godine)" - }, - { - "children": [ - { - "children": [ - { - "name": "Potra\u017eivanje za ostale uloge u kapital-a1" - } - ], - "name": "Potra\u017eivanje za ostale uloge u kapital" - }, - { - "children": [ - { - "name": "Potra\u017eivanja iz ponovljene emisije dionica za upisane a neupla\u0107ene svote kapitala po emisijama dionica-a1" - } - ], - "name": "Potra\u017eivanja iz ponovljene emisije dionica za upisane a neupla\u0107ene svote kapitala po emisijama dionica" - }, - { - "children": [ - { - "name": "Potra\u017eivanja za upisani a neupla\u0107eni dioni\u010dki kapital (analitika po upisnicima)-a1" - } - ], - "name": "Potra\u017eivanja za upisani a neupla\u0107eni dioni\u010dki kapital (analitika po upisnicima)" - }, - { - "children": [ - { - "name": "Potra\u017eivanja za temeljni ulog komanditora-a1" - } - ], - "name": "Potra\u017eivanja za temeljni ulog komanditora" - }, - { - "children": [ - { - "name": "Potra\u017eivanja za upisani a neupla\u0107eni kapital u d.o.o. (analitika po \u010dlanovima dru\u0161tva)-a1" - } - ], - "name": "Potra\u017eivanja za upisani a neupla\u0107eni kapital u d.o.o. (analitika po \u010dlanovima dru\u0161tva)" - } - ], - "name": "POTRA\u017dIVANJA ZA UPISANI A NEUPLA\u0106ENI KAPITAL" - }, - { - "children": [ - { - "children": [ - { - "name": "Nematerijalna imovina u pripremi (analitika prema vrsti ra\u010duna skupine 01)-a1" - } - ], - "name": "Nematerijalna imovina u pripremi (analitika prema vrsti ra\u010duna skupine 01)" - }, - { - "children": [ - { - "name": "Ostala nematerijalna imovina" - }, - { - "name": "Filmovi, glazbeni zapisi" - }, - { - "name": "Dugogodi\u0161nje naknade pla\u0107ene za pravo gra\u0111enja, pravo prolaza i sl." - } - ], - "name": "Ostala nematerijalna imovina" - }, - { - "children": [ - { - "name": "Predujmovi za razvoj" - }, - { - "name": "Predujmovi za koncesije" - }, - { - "name": "Predujmovi za patente, licencije i dr." - }, - { - "name": "Predujmovi za robne ili uslu\u017ene marke" - }, - { - "name": "Predujmovi za nabavu softwera" - }, - { - "name": "Predujmovi za nabavu ostalih prava uporabe" - }, - { - "name": "Predujmovi za ostalu nematerijalnu imovinu" - } - ], - "name": "Predujmovi za nabavu nematerijalne imovine" - }, - { - "children": [ - { - "children": [ - { - "name": "Ulaganje u pravo suvlasni\u0161tva opreme" - }, - { - "name": "Ulaganje u dugogodi\u0161nje pravo uporabe (prema ugovoru)" - }, - { - "name": "Ulaganje u znanje (know how), dizajn" - }, - { - "name": "Ulaganje u autorska i dr. prava kori\u0161tenja" - }, - { - "name": "Ulaganja na tu\u0111oj imovini radi uporabe ili pobolj\u0161anja (nekretnina, opreme i sl.)" - }, - { - "name": "Ulaganje u pravo reproduciranja (npr. filmova), pravo objave u izdava\u0161tvu i sl." - } - ], - "name": "Ostala dugotrajna prava" - }, - { - "children": [ - { - "name": "Ulaganje u ra\u010dunalni softwer" - }, - { - "name": "Ulaganje u internetske stranice" - } - ], - "name": "Softwer" - }, - { - "children": [ - { - "name": "Zalo\u017eno pravo i hipoteke (realizirane)" - }, - { - "name": "Ostala dugogodi\u0161nja prava" - } - ], - "name": "Ostala prava" - } - ], - "name": "Softver i ostala prava" - }, - { - "children": [ - { - "name": "Goodwill" - } - ], - "name": "Goodwill" - }, - { - "children": [ - { - "name": "Izdatci za istra\u017eivanje mineralnih blaga (MSFI 6)" - }, - { - "name": "Izdatci za razvoj proizvoda (uzorci, recepture, tro\u0161kovi pronalazaka i sl.)." - }, - { - "name": "Izdatci za razvoj projekta (konstruiranje i test. prototipova i modela,alata,naprava i kalupa i sl." - } - ], - "name": "Izdatci za razvoj" - }, - { - "children": [ - { - "name": "Ulaganje u tr\u017ei\u0161ni udio (otkup prava distribucije za neko podru\u010dje)" - }, - { - "name": "Ulaganje u koncesije idozvole(za resurse, ceste, ribarenje, linije, sirovine, itd.)" - }, - { - "name": "Ulaganje u patente i tehnologiju, inovacije, teh.dokumentaciju za proizv. proizvoda ili pru\u017eanje usluga" - }, - { - "name": "Robne marke, trgova\u010dko ime, lista kupaca, industrijska prava, marketin\u0161ka prava, usl. marke i sl.prava" - }, - { - "name": "Ulaganje u licenciju i fren\u010dajz (Franchising)" - } - ], - "name": "Koncesije, patenti, licencije, robne i uslu\u017ene marke" - }, - { - "children": [ - { - "name": "Vrijednosno uskla\u0111enje nematerijalne imovine (analitika prema vrsti ra\u010duna skupine 01)-a1" - } - ], - "name": "Vrijednosno uskla\u0111enje nematerijalne imovine (analitika prema vrsti ra\u010duna skupine 01)" - }, - { - "children": [ - { - "name": "Akumulirana amortizacija godwilla (v. napom. 3.)" - }, - { - "name": "Akumulirana amort. ostale nematerijalne imovine" - }, - { - "name": "Akumulirana amortizacija izdataka za razvoj" - }, - { - "name": "Akumulirana amortizacija koncesija, patenata, licencija i sl." - }, - { - "name": "Akumulirana amort. robne i uslu\u017ene marke" - }, - { - "name": "Akumulirana amortizacija softwera" - } - ], - "name": "Akumulirana amortizacija nematerijalne imovine" - } - ], - "name": "NEMATERIJALNA IMOVINA" - }, - { - "children": [ - { - "children": [ - { - "name": "Akumulirana amortizacija odlagali\u0161ta otpada, kamenoloma i sl. (MRS 16. t. 58.)" - }, - { - "name": "Akumulirana amortizacija gra\u0111evina (analitika prema pojedinim gra\u0111evinama)" - } - ], - "name": "Akumulirana amortizacija gra\u0111evina" - }, - { - "children": [ - { - "name": "Vrijednosno uskla\u0111enje zemlji\u0161ta" - }, - { - "name": "Vrijednosno uskla\u0111enje gra\u0111evina" - } - ], - "name": "Vrijednosno uskla\u0111enje nekretnina" - }, - { - "children": [ - { - "name": "Gra\u0111evine u pripremi" - }, - { - "name": "Zemlji\u0161ta u pripremi" - } - ], - "name": "Nekretnine u pripremi" - }, - { - "children": [ - { - "name": "Predujmovi za nabavu zemlji\u0161ta" - }, - { - "name": "Predujmovi za gra\u0111evine u nabavi" - } - ], - "name": "Predujmovi za nabavu nekretnina" - }, - { - "children": [ - { - "name": "Stanovi za vlastite zaposlenike-a1" - } - ], - "name": "Stanovi za vlastite zaposlenike" - }, - { - "children": [ - { - "name": "Ostali nespomenuti gra\u0111evinski objekti (rudnici, brane) i objekti izvan uporabe" - }, - { - "name": "Objekti poljoprivrede i ribarstva" - }, - { - "name": "Tvorni\u010dke zgrade, hale i radionice" - }, - { - "name": "Poslovne zgrade" - }, - { - "name": "Skladi\u0161ta, silosi, nadstre\u0161nice i gara\u017ee, staklenici, su\u0161ionice, hladnja\u010de" - }, - { - "name": "Zgrade trgovine, hotela, motela, restorana" - }, - { - "name": "Ograde, izlozi, potporni zidovi -brane, \u0161portski tereni,\u0161atori,\u017ei\u010dare i sl." - }, - { - "name": "Zgrade monta\u017ene, barake, mostovi, drvene konstrukcije i sl." - }, - { - "name": "Cjevovodi, vodospremnici, utvr\u0111ene obale, kanali, kanalizacija, dalekovodi" - }, - { - "name": "Putovi, parkirali\u0161ta, staze i dr. gra\u0111evine (rampe i sl.), nadvo\u017enjaci i dr. bet. ili met. konstruk." - } - ], - "name": "Gra\u0111evinski objekti (za vlastite potrebe)" - }, - { - "children": [ - { - "name": "Zemlji\u0161ta u zakupu (unaprijed pla\u0107ena)" - }, - { - "name": "Pravo slu\u017enosti na zemlji\u0161tu (unaprijed pla\u0107ena)" - }, - { - "name": "Zemlji\u0161te s upisanim pravom gra\u0111enja (unaprijed pla\u0107ena)" - } - ], - "name": "Zemlji\u0161na prava (vi\u0161egodi\u0161nja)" - }, - { - "children": [ - { - "name": "Pobolj\u0161anja na zemlji\u0161tu (ulaganja u odvodnjavanje, ure\u0111ivanje prilaza i sl.)" - }, - { - "name": "Zemlji\u0161te sa supstancijalnom potro\u0161njom ili odlagali\u0161ta" - }, - { - "name": "Zemlji\u0161te pod prometnicama, dvori\u0161tima, parkirali\u0161tima i sl." - }, - { - "name": "Zemlji\u0161ta pod dugogodi\u0161njim nasadama, parkovima, vrtovima i sl." - }, - { - "name": "\u010cista neobra\u0111ena i nezasa\u0111ena zemlji\u0161ta i kamenjari" - }, - { - "name": "Gra\u0111evinsko zemlji\u0161te (bez zgrada)" - }, - { - "name": "Poljoprivredno zemlji\u0161te" - }, - { - "name": "Zemlji\u0161te za deponije sme\u0107a i otpada" - }, - { - "name": "Zemlji\u0161te za eksploataciju kamena, gline, \u0161ljunka i pijeska," - }, - { - "name": "Zemlji\u0161ta ispod gra\u0111evina" - } - ], - "name": "Zemlji\u0161ta" - } - ], - "name": "MATERIJALNA IMOVINA - NEKRETNINE" - }, - { - "children": [ - { - "children": [ - { - "name": "Vrijednosno uskla\u0111enje poljoprivredne opreme" - }, - { - "name": "Vrijednosno uskla\u0111enje opreme" - }, - { - "name": "Vrijednosno uskla\u0111enje postrojenja" - }, - { - "name": "Vrijednosno uskla\u0111enje ostale mat. imovine" - }, - { - "name": "Vrijednosno uskla\u0111enje alata, pogonskog inventara i transportne imovine" - } - ], - "name": "Vrijednosno uskla\u0111enje postrojenja i opreme" - }, - { - "children": [ - { - "name": "Akum. amortiz.30% i 100% pretporeza od brodova, jahti i dr. sred. za os. prijevoz(NV preko 400000,00kn)" - }, - { - "name": "Ostala akumulirana amortizacija" - }, - { - "name": "Akumulirana amortiz. alata, pogonskog inventara i transportne imovine" - }, - { - "name": "Akumulirana amortiz. ostale mat. imovine" - }, - { - "name": "Akumulirana amortiz. postrojenja" - }, - { - "name": "Akumulirana amortiz. opreme" - }, - { - "name": "Akumulirana amortiz. 30% i 100% pretporeza od osob. automobila (n. v. ve\u0107e od 400.000,00 kn)" - }, - { - "name": "Akumulirana amortiz. 30% od pretporeza od brodova, jahti i dr. sred. za osobni prijevoz" - }, - { - "name": "Akumulirana amortiz. poljoprivredne opreme" - }, - { - "name": "Akumulirana amortiz. 30% pretporeza od osob. automobila" - } - ], - "name": "Akumulirana amortizacija postrojenja i opreme" - }, - { - "children": [ - { - "name": "Ostala postrojenja i postrojenja izvan uporabe" - }, - { - "name": "Pobolj\u0161anje na postrojenjima" - }, - { - "name": "Prijenosna postrojenja (dizala, pokretne stepenice, elevatori, pokretne trake i sl.)" - }, - { - "name": "Postrojenje za pakiranje, ambala\u017eu i sl." - }, - { - "name": "Mlinska postrojenja" - }, - { - "name": "Strojevi i alati u svezi sa strojevima u pogonima i radionicama za obradu i preradu" - }, - { - "name": "Tehni\u010dka postrojenja, ure\u0111aji, spremnici, pogonski motori, platforme i dr." - }, - { - "name": "Rashladna postrojenja" - }, - { - "name": "Energetska postrojenja (kotlovnice, generatori,solarne \u0107elije, vjetro-elektrane, toplinske crpke i dr.)" - } - ], - "name": "Postrojenja" - }, - { - "children": [ - { - "name": "Telekomunikacijska oprema (mobiteli, tel. centrale, antene i sl.)" - }, - { - "name": "Oprema trgovine (police, blagajne, hladnjaci, i dr.)" - }, - { - "name": "Uredska oprema (fotokopirni, telefoni, telefaxi, blagajne, alarmi, klima, hladnjaci, televizori, i dr.)" - }, - { - "name": "Ra\u010dunalna oprema" - }, - { - "name": "Oprema za graditeljstvo i monta\u017eu(kranovi, bageri, skele, oplate, mje\u0161alice, dizalice, valjci i sl.)" - }, - { - "name": "Oprema grijanja i hla\u0111enja" - }, - { - "name": "Oprema ugostiteljstva, hotela i sl. (aparati, \u0161tednjaci, hladnjaci, poku\u0107stvo i sl.)" - }, - { - "name": "Oprema servisa (dizalice, ispitni ure\u0111aji, aparati i dr.)" - }, - { - "name": "Oprema za\u0161tite na radu i protupo\u017earne za\u0161tite" - }, - { - "name": "Ostala oprema i oprema izvan uporabe" - } - ], - "name": "Oprema" - }, - { - "children": [ - { - "name": "Alati, inventar i vozila izvan uporabe" - }, - { - "name": "Vi\u0161egodi\u0161nja ambala\u017ea" - }, - { - "name": "Alati, mjerni i kontrolni instrumenti i pomo\u0107na oprema" - }, - { - "name": "Pogonski i skladi\u0161ni inventar (stala\u017ee, zatvoreni ormari, skele, oplate, protupo\u017earni aparati i sl.)" - }, - { - "children": [ - { - "name": "Ostalo poku\u0107stvo i inventar" - }, - { - "name": "Ugostiteljsko i hotelsko poku\u0107stvo i inventar" - }, - { - "name": "Inventar trgovine (police, pregrade, pultovi)" - }, - { - "name": "Uredsko poku\u0107stvo, sagovi, zavjese i sl." - } - ], - "name": "Poku\u0107stvo - inventar" - }, - { - "children": [ - { - "name": "Brodice, jahte i ost. plovila" - }, - { - "name": "Ostala transportna sredstva i ure\u0111aji (gusjeni\u010dari, el. vozila, vilju\u0161kari, vagoni bicikli i dr.)" - }, - { - "name": "Auto mje\u0161alice, auto crpke za beton, auto dizalice i sl." - }, - { - "name": "Autobusi" - }, - { - "name": "Zrakoplovi" - }, - { - "name": "Brodovi (ve\u0107i od 1000 BRT)" - }, - { - "name": "Putni\u010dka vozila (osobna i putni\u010dki kombi) i motor kota\u010di" - }, - { - "name": "Teretna i vu\u010dna vozila, teglja\u010di i kamioni" - }, - { - "name": "Priklju\u010dna transportna sredstva (prikolice)" - }, - { - "name": "Teretna vozila (dostavna i kombi) i hladnja\u010de, cisterne" - } - ], - "name": "Transportna imovina" - }, - { - "name": "Ostali pogonski inventar," - }, - { - "name": "Inventar ustanova (aparati, kreveti i sl.)" - }, - { - "name": "Reklame (svjetle\u0107e), stupovi i sl." - }, - { - "name": "Audio i video aparati, kamere, parkir. rampe i sl." - } - ], - "name": "Alati, pogonski inventar i transportna imovina" - }, - { - "children": [ - { - "name": "30% pretporeza od osobnih automobila (n. v. do 400.000,00 kn)" - }, - { - "name": "30% i 100% pretporeza od osobnih automobila (n. v. ve\u0107e od 400.000,00 kn)" - }, - { - "name": "30% pretporeza od brodova, jahti i dr. (n.v. do 400.000,00 kn)" - }, - { - "name": "30% i 100% pretporeza od brodova, jahti i dr. (n.v. ve\u0107e od 400.000,00 kn)" - } - ], - "name": "Pretporez koji se ne mo\u017ee odbiti (kao dio vrijed. os. aut.)" - }, - { - "children": [ - { - "name": "Ostala oprema poljoprivrede, sto\u010darstva i ribarstva" - }, - { - "name": "Radni priklju\u010dci (plugovi, bera\u010dice, freze, prskalice, sabira\u010de i sl.)" - }, - { - "name": "Traktori, kombajni, prikolice, kosilice i sl." - }, - { - "name": "Oprema ribarstva (kavezi, mre\u017ee, \u010damci i brodovi, pakirnice)" - }, - { - "name": "Oprema za mljekarstvo (muzilice, separatori, police, spremnici i sl.)" - }, - { - "name": "Oprema vo\u010darstva i maslinarstva" - }, - { - "name": "Oprema vinogradarstva (ba\u010dve, filteri, pre\u0161e, punionica)" - }, - { - "name": "Oprema mlinova" - }, - { - "name": "Oprema sto\u010darstva i p\u0107elarstva" - } - ], - "name": "Poljoprivredna oprema i mehanizacija" - }, - { - "children": [ - { - "name": "Ostala materijalna imovina" - }, - { - "name": "Knjige, karte, fotografije i sl." - }, - { - "name": "Oldtimeri (automobili, brodovi i dr.)" - }, - { - "name": "Umjetnine, slike i sl." - }, - { - "name": "Arhivski predmeti, makete i sl." - } - ], - "name": "Ostala materijalna imovina" - }, - { - "children": [ - { - "name": "Predujam za ostalu imovinu" - }, - { - "name": "Predujmovi za alate, pogonski inventar i transportnu imovinu" - }, - { - "name": "Predujmovi za postrojenja i opremu" - } - ], - "name": "Predujmovi za materijalnu imovinu" - }, - { - "children": [ - { - "name": "Poljoprivredna oprema u pripremi" - }, - { - "name": "Ostala imovina u pripremi" - }, - { - "name": "Postrojenja u pripremi" - }, - { - "name": "Oprema u pripremi" - }, - { - "name": "Alati, pogonski inventar u pripremi" - }, - { - "name": "Osobni automobili i transportna sredstva u pripremi" - } - ], - "name": "Materijalna imovina u pripremi" - } - ], - "name": "POSTROJENJA, OPREMA, ALATI, INVENTAR I TRANSPORTNA SREDSTVA" - } - ], - "name": "POTRA\u017dIVANJA ZA UPISANI KAPITAL I DUGOTRAJNA IMOVINA" - } - ], - "name": "KONTNI PLAN", - "parent_id": null - } -} \ No newline at end of file diff --git a/erpnext/accounts/doctype/chart_of_accounts/charts/in_indian_chart_template_private.json b/erpnext/accounts/doctype/chart_of_accounts/charts/in_indian_chart_template_private.json deleted file mode 100644 index 541a8b9ab3..0000000000 --- a/erpnext/accounts/doctype/chart_of_accounts/charts/in_indian_chart_template_private.json +++ /dev/null @@ -1,219 +0,0 @@ -{ - "name": "India - Chart of Accounts for Private Ltd/Partnership", - "root": { - "children": [ - { - "children": [ - { - "children": [ - { - "name": "Mortgage Loan Payable", - "report_type": "Balance Sheet" - }, - { - "name": "Interest Payable", - "report_type": "Balance Sheet" - }, - { - "name": "Wages Payable", - "report_type": "Balance Sheet" - }, - { - "name": "Owner's Equity Accounts", - "report_type": "Balance Sheet" - }, - { - "name": "Notes Payable", - "report_type": "Balance Sheet" - }, - { - "children": [ - { - "name": "Exice Duty Payable", - "report_type": "Balance Sheet" - }, - { - "name": "Sales Tax Payable", - "report_type": "Balance Sheet" - }, - { - "name": "Service Tax Payable", - "report_type": "Balance Sheet" - }, - { - "name": "VAT Payable", - "report_type": "Balance Sheet" - } - ], - "name": "Tax payable", - "report_type": "Balance Sheet" - }, - { - "account_type": "Payable", - "name": "Accounts Payable", - "report_type": "Balance Sheet" - }, - { - "name": "Unearned Revenues", - "report_type": "Balance Sheet" - }, - { - "name": "Reserve and Surplus Account", - "report_type": "Balance Sheet" - } - ], - "name": "Liabilities", - "report_type": "Balance Sheet" - }, - { - "children": [ - { - "name": "Buildings", - "report_type": "Balance Sheet" - }, - { - "name": "Supplies", - "report_type": "Balance Sheet" - }, - { - "name": "Land", - "report_type": "Balance Sheet" - }, - { - "account_type": "Receivable", - "name": "Accounts Receivable", - "report_type": "Balance Sheet" - }, - { - "name": "Accumulated Depreciation - Equipment", - "report_type": "Balance Sheet" - }, - { - "name": "Tax Receivable", - "report_type": "Balance Sheet" - }, - { - "name": "Equipment", - "report_type": "Balance Sheet" - }, - { - "account_type": "Cash", - "name": "Cash", - "report_type": "Balance Sheet" - }, - { - "name": "Prepaid Insurance", - "report_type": "Balance Sheet" - }, - { - "name": "Accumulated Depreciation - Buildings", - "report_type": "Balance Sheet" - }, - { - "name": "Merchandise Inventory", - "report_type": "Balance Sheet" - } - ], - "name": "Assets", - "report_type": "Balance Sheet" - } - ], - "name": "Balance Sheet" - }, - { - "children": [ - { - "children": [ - { - "children": [ - { - "name": "Salaries Expense", - "report_type": "Profit and Loss" - }, - { - "name": "Wages Expense", - "report_type": "Profit and Loss" - }, - { - "name": "Supplies Expense", - "report_type": "Profit and Loss" - }, - { - "name": "Rent Expense", - "report_type": "Profit and Loss" - }, - { - "name": "Utilities Expense", - "report_type": "Profit and Loss" - }, - { - "name": "Telephone Expense", - "report_type": "Profit and Loss" - }, - { - "name": "Advertising Expense", - "report_type": "Profit and Loss" - }, - { - "name": "Depreciation Expense", - "report_type": "Profit and Loss" - } - ], - "name": "Operating Expense Accounts", - "report_type": "Profit and Loss" - } - ], - "name": "Expense", - "report_type": "Profit and Loss" - }, - { - "children": [ - { - "children": [ - { - "name": "Interest Revenues", - "report_type": "Profit and Loss" - }, - { - "name": "Gain on Sale of Assets", - "report_type": "Profit and Loss" - } - ], - "name": "Non-Operating Revenue and Gains", - "report_type": "Profit and Loss" - }, - { - "children": [ - { - "name": "Product Sales", - "report_type": "Profit and Loss" - }, - { - "name": "Service Revenues", - "report_type": "Profit and Loss" - } - ], - "name": "Operating Revenue Accounts", - "report_type": "Profit and Loss" - } - ], - "name": "Income", - "report_type": "Profit and Loss" - }, - { - "children": [ - { - "name": "Loss on Sale of Assets", - "report_type": "Profit and Loss" - } - ], - "name": "Non-Operating Expenses and Losses", - "report_type": "Profit and Loss" - } - ], - "name": "Profit And Loss" - } - ], - "name": "Partnership/Private Firm Chart of Account" - } -} \ No newline at end of file diff --git a/erpnext/accounts/doctype/chart_of_accounts/charts/in_indian_chart_template_public.json b/erpnext/accounts/doctype/chart_of_accounts/charts/in_indian_chart_template_public.json deleted file mode 100644 index 77cd52a030..0000000000 --- a/erpnext/accounts/doctype/chart_of_accounts/charts/in_indian_chart_template_public.json +++ /dev/null @@ -1,323 +0,0 @@ -{ - "name": "India - Chart of Accounts for Public Ltd", - "root": { - "children": [ - { - "children": [ - { - "children": [ - { - "children": [ - { - "name": "Sales - Division #1, Product Line 010", - "report_type": "Profit and Loss" - }, - { - "name": "Sales - Division #3, Product Line 110", - "report_type": "Profit and Loss" - }, - { - "name": "Sales - Division #1, Product Line 022", - "report_type": "Profit and Loss" - }, - { - "name": "Sales - Division #2, Product Line 015", - "report_type": "Profit and Loss" - } - ], - "name": "Operating Revenues", - "report_type": "Profit and Loss" - }, - { - "children": [ - { - "name": "Gain on Sale of Assets", - "report_type": "Profit and Loss" - } - ], - "name": "Non-Operating Revenue and Gains", - "report_type": "Profit and Loss" - } - ], - "name": "Income", - "report_type": "Profit and Loss" - }, - { - "children": [ - { - "children": [ - { - "name": "Payroll Dept. Payroll Taxes", - "report_type": "Profit and Loss" - }, - { - "name": "Payroll Dept. Supplies", - "report_type": "Profit and Loss" - }, - { - "name": "Payroll Dept. Telephone", - "report_type": "Profit and Loss" - }, - { - "name": "Payroll Dept. Salaries", - "report_type": "Profit and Loss" - } - ], - "name": "Payroll Dept. Expenses", - "report_type": "Profit and Loss" - }, - { - "children": [ - { - "name": "Marketing Dept. Supplies", - "report_type": "Profit and Loss" - }, - { - "name": "Marketing Dept. Telephone", - "report_type": "Profit and Loss" - }, - { - "name": "Marketing Dept. Payroll Taxes", - "report_type": "Profit and Loss" - }, - { - "name": "Marketing Dept. Salaries", - "report_type": "Profit and Loss" - } - ], - "name": "Marketing Expenses", - "report_type": "Profit and Loss" - }, - { - "children": [ - { - "name": "COGS - Division #1, Product Line 022", - "report_type": "Profit and Loss" - }, - { - "name": "COGS - Division #2, Product Line 015", - "report_type": "Profit and Loss" - }, - { - "name": "COGS - Division #3, Product Line 110", - "report_type": "Profit and Loss" - }, - { - "name": "COGS - Division #1, Product Line 010", - "report_type": "Profit and Loss" - } - ], - "name": "Cost of Goods Sold", - "report_type": "Profit and Loss" - }, - { - "children": [ - { - "name": "Loss on Sale of Assets", - "report_type": "Profit and Loss" - } - ], - "name": "Non-Operating Expenses and Losses", - "report_type": "Profit and Loss" - } - ], - "name": "Expense", - "report_type": "Profit and Loss" - } - ], - "name": "Profit And Loss" - }, - { - "children": [ - { - "children": [ - { - "children": [ - { - "account_type": "Cash", - "name": "Cash - Payroll Checking", - "report_type": "Balance Sheet" - }, - { - "account_type": "Cash", - "name": "Petty Cash Fund", - "report_type": "Balance Sheet" - }, - { - "account_type": "Receivable", - "name": "Accounts Receivable", - "report_type": "Balance Sheet" - }, - { - "name": "Inventory", - "report_type": "Balance Sheet" - }, - { - "name": "Tax Receivable", - "report_type": "Balance Sheet" - }, - { - "name": "Supplies", - "report_type": "Balance Sheet" - }, - { - "account_type": "Cash", - "name": "Cash - Regular Checking", - "report_type": "Balance Sheet" - }, - { - "name": "Prepaid Insurance", - "report_type": "Balance Sheet" - }, - { - "name": "Allowance for Doubtful Accounts", - "report_type": "Balance Sheet" - } - ], - "name": "Current Assets", - "report_type": "Balance Sheet" - }, - { - "children": [ - { - "name": "Accumulated Depreciation - Vehicles", - "report_type": "Balance Sheet" - }, - { - "name": "Vehicles", - "report_type": "Balance Sheet" - }, - { - "name": "Accumulated Depreciation - Buildings", - "report_type": "Balance Sheet" - }, - { - "name": "Equipment", - "report_type": "Balance Sheet" - }, - { - "name": "Land", - "report_type": "Balance Sheet" - }, - { - "name": "Buildings", - "report_type": "Balance Sheet" - }, - { - "name": "Accumulated Depreciation - Equipment", - "report_type": "Balance Sheet" - } - ], - "name": "Property, Plant, and Equipment", - "report_type": "Balance Sheet" - } - ], - "name": "Assets", - "report_type": "Balance Sheet" - }, - { - "children": [ - { - "children": [ - { - "children": [ - { - "name": "Service Tax Payable", - "report_type": "Balance Sheet" - }, - { - "name": "Exice Duty Payable", - "report_type": "Balance Sheet" - }, - { - "name": "VAT Payable", - "report_type": "Balance Sheet" - }, - { - "name": "Sales Tax Payable", - "report_type": "Balance Sheet" - } - ], - "name": "Tax payable", - "report_type": "Balance Sheet" - }, - { - "name": "Interest Payable", - "report_type": "Balance Sheet" - }, - { - "name": "Wages Payable", - "report_type": "Balance Sheet" - }, - { - "name": "Reserve and Surplus Account", - "report_type": "Balance Sheet" - }, - { - "name": "Notes Payable - Credit Line #2", - "report_type": "Balance Sheet" - }, - { - "name": "Unearned Revenues", - "report_type": "Balance Sheet" - }, - { - "account_type": "Payable", - "name": "Accounts Payable", - "report_type": "Balance Sheet" - }, - { - "name": "Notes Payable - Credit Line #1", - "report_type": "Balance Sheet" - } - ], - "name": "Current Liabilities", - "report_type": "Balance Sheet" - }, - { - "children": [ - { - "name": "Mortgage Loan Payable", - "report_type": "Balance Sheet" - }, - { - "name": "Bonds Payable", - "report_type": "Balance Sheet" - }, - { - "name": "Discount on Bonds Payable", - "report_type": "Balance Sheet" - } - ], - "name": "Long-term Liabilities", - "report_type": "Balance Sheet" - }, - { - "children": [ - { - "name": "Treasury Stock", - "report_type": "Balance Sheet" - }, - { - "name": "Retained Earnings", - "report_type": "Balance Sheet" - }, - { - "name": "Common Stock, No Par", - "report_type": "Balance Sheet" - } - ], - "name": "Stockholders' Equity", - "report_type": "Balance Sheet" - } - ], - "name": "Liabilities", - "report_type": "Balance Sheet" - } - ], - "name": "Balance Sheet" - } - ], - "name": "Public Firm Chart of Account" - } -} \ No newline at end of file diff --git a/erpnext/accounts/doctype/chart_of_accounts/charts/it_l10n_it_chart_template_generic.json b/erpnext/accounts/doctype/chart_of_accounts/charts/it_l10n_it_chart_template_generic.json deleted file mode 100644 index 443d9409ff..0000000000 --- a/erpnext/accounts/doctype/chart_of_accounts/charts/it_l10n_it_chart_template_generic.json +++ /dev/null @@ -1,996 +0,0 @@ -{ - "name": "Italy - Generic Chart of Accounts", - "root": { - "children": [ - { - "children": [ - { - "children": [ - { - "name": "canoni di leasing", - "report_type": "Profit and Loss" - }, - { - "name": "fitti passivi", - "report_type": "Profit and Loss" - } - ], - "name": "COSTI PER GODIMENTO BENI DI TERZI" - }, - { - "children": [ - { - "name": "merci c/rimanenze finali", - "report_type": "Profit and Loss" - }, - { - "name": "materie di consumo c/rimanenze finali", - "report_type": "Profit and Loss" - }, - { - "name": "materie di consumo c/esistenze iniziali", - "report_type": "Profit and Loss" - }, - { - "name": "merci c/esistenze iniziali", - "report_type": "Profit and Loss" - }, - { - "name": "premi su acquisti", - "report_type": "Profit and Loss" - }, - { - "name": "resi su acquisti", - "report_type": "Profit and Loss" - }, - { - "name": "ribassi e abbuoni attivi", - "report_type": "Profit and Loss" - }, - { - "name": "merci c/acquisti", - "report_type": "Profit and Loss" - }, - { - "name": "materie di consumo c/acquisti", - "report_type": "Profit and Loss" - }, - { - "name": "merci c/apporti", - "report_type": "Profit and Loss" - } - ], - "name": "COSTO DEL VENDUTO" - }, - { - "children": [ - { - "children": [ - { - "name": "accantonamento per spese future", - "report_type": "Profit and Loss" - }, - { - "name": "accantonamento per manutenzioni programmate", - "report_type": "Profit and Loss" - } - ], - "name": "ALTRI ACCANTONAMENTI" - }, - { - "children": [ - { - "name": "accantonamento per responsabilit\u00e0 civile", - "report_type": "Profit and Loss" - } - ], - "name": "ACCANTONAMENTI PER RISCHI" - } - ], - "name": "ACCANTONAMENTI" - }, - { - "children": [ - { - "name": "oneri fiscali diversi", - "report_type": "Profit and Loss" - }, - { - "name": "oneri vari", - "report_type": "Profit and Loss" - }, - { - "name": "arrotondamenti passivi", - "report_type": "Profit and Loss" - }, - { - "name": "sopravvenienze passive ordinarie diverse", - "report_type": "Profit and Loss" - }, - { - "name": "perdite su crediti", - "report_type": "Profit and Loss" - }, - { - "name": "minusvalenze ordinarie diverse", - "report_type": "Profit and Loss" - }, - { - "name": "insussistenze passive ordinarie diverse", - "report_type": "Profit and Loss" - } - ], - "name": "ONERI DIVERSI" - }, - { - "children": [ - { - "name": "ammortamento fabbricati", - "report_type": "Profit and Loss" - }, - { - "name": "ammortamento imballaggi durevoli", - "report_type": "Profit and Loss" - }, - { - "name": "ammortamento arredamento", - "report_type": "Profit and Loss" - }, - { - "name": "ammortamento automezzi", - "report_type": "Profit and Loss" - }, - { - "name": "ammortamento attrezzature commerciali", - "report_type": "Profit and Loss" - }, - { - "name": "ammortamento macchine d'ufficio", - "report_type": "Profit and Loss" - }, - { - "name": "ammortamento impianti e macchinari", - "report_type": "Profit and Loss" - } - ], - "name": "AMMORTAMENTI IMMOBILIZZAZIONI MATERIALI" - }, - { - "children": [ - { - "name": "altri costi per il personale", - "report_type": "Profit and Loss" - }, - { - "name": "oneri sociali", - "report_type": "Profit and Loss" - }, - { - "name": "salari e stipendi", - "report_type": "Profit and Loss" - }, - { - "name": "TFRL", - "report_type": "Profit and Loss" - } - ], - "name": "COSTI PER IL PERSONALE" - }, - { - "children": [ - { - "name": "ammortamento software", - "report_type": "Profit and Loss" - }, - { - "name": "ammortamento costi di impianto", - "report_type": "Profit and Loss" - }, - { - "name": "ammortamento avviamento", - "report_type": "Profit and Loss" - } - ], - "name": "AMMORTAMENTI IMMOBILIZZAZIONI IMMATERIALI" - }, - { - "children": [ - { - "name": "costi di vigilanza", - "report_type": "Profit and Loss" - }, - { - "name": "costi per i locali", - "report_type": "Profit and Loss" - }, - { - "name": "costi per energia", - "report_type": "Profit and Loss" - }, - { - "name": "costi di pubblicit\u00e0", - "report_type": "Profit and Loss" - }, - { - "name": "costi di trasporto", - "report_type": "Profit and Loss" - }, - { - "name": "costi postali", - "report_type": "Profit and Loss" - }, - { - "name": "spese di incasso", - "report_type": "Profit and Loss" - }, - { - "name": "provvigioni passive", - "report_type": "Profit and Loss" - }, - { - "name": "costi di manutenzione e riparazione", - "report_type": "Profit and Loss" - }, - { - "name": "costi di assicurazione", - "report_type": "Profit and Loss" - }, - { - "name": "costi telefonici", - "report_type": "Profit and Loss" - }, - { - "name": "costi di consulenze", - "report_type": "Profit and Loss" - }, - { - "name": "costi di esercizio automezzi", - "report_type": "Profit and Loss" - } - ], - "name": "COSTI PER SERVIZI" - }, - { - "children": [ - { - "name": "svalutazioni immobilizzazioni materiali", - "report_type": "Profit and Loss" - }, - { - "name": "svalutazioni immobilizzazioni immateriali", - "report_type": "Profit and Loss" - }, - { - "name": "svalutazione crediti", - "report_type": "Profit and Loss" - } - ], - "name": "SVALUTAZIONI" - } - ], - "name": "COSTI DELLA PRODUZIONE" - }, - { - "children": [ - { - "name": "imposte dell'esercizio", - "report_type": "Profit and Loss" - } - ], - "name": "IMPOSTE DELL'ESERCIZIO" - }, - { - "children": [ - { - "children": [ - { - "name": "banche c/sovvenzioni", - "report_type": "Balance Sheet" - }, - { - "name": "mutui passivi", - "report_type": "Balance Sheet" - }, - { - "name": "debiti v/altri finanziatori", - "report_type": "Balance Sheet" - }, - { - "name": "banche c/c passivi", - "report_type": "Balance Sheet" - }, - { - "name": "banche c/RIBA all'incasso", - "report_type": "Balance Sheet" - }, - { - "name": "banche c/anticipi su fatture", - "report_type": "Balance Sheet" - }, - { - "name": "banche c/cambiali all'incasso", - "report_type": "Balance Sheet" - } - ], - "name": "DEBITI FINANZIARI" - }, - { - "children": [ - { - "name": "debiti per imposte", - "report_type": "Balance Sheet" - }, - { - "account_type": "Payable", - "name": "erario c/IVA", - "report_type": "Balance Sheet" - }, - { - "name": "IVA n/debito", - "report_type": "Balance Sheet" - }, - { - "account_type": "Payable", - "name": "debiti per ritenute da versare", - "report_type": "Balance Sheet" - }, - { - "name": "debiti per cauzioni", - "report_type": "Balance Sheet" - }, - { - "name": "personale c/retribuzioni", - "report_type": "Balance Sheet" - }, - { - "name": "clienti c/cessione", - "report_type": "Balance Sheet" - }, - { - "name": "debiti v/istituti previdenziali", - "report_type": "Balance Sheet" - }, - { - "name": "personale c/liquidazioni", - "report_type": "Balance Sheet" - }, - { - "account_type": "Payable", - "name": "creditori diversi", - "report_type": "Balance Sheet" - } - ], - "name": "DEBITI DIVERSI" - }, - { - "children": [ - { - "name": "ratei passivi", - "report_type": "Balance Sheet" - }, - { - "name": "risconti passivi", - "report_type": "Balance Sheet" - } - ], - "name": "RATEI E RISCONTI PASSIVI" - }, - { - "children": [ - { - "name": "perdita d'esercizio", - "report_type": "Balance Sheet" - }, - { - "name": "utile d'esercizio", - "report_type": "Balance Sheet" - }, - { - "name": "patrimonio netto", - "report_type": "Balance Sheet" - }, - { - "name": "titolare c/ritenute subite", - "report_type": "Balance Sheet" - }, - { - "name": "prelevamenti extra gestione", - "report_type": "Balance Sheet" - } - ], - "name": "PATRIMONIO NETTO" - }, - { - "children": [ - { - "name": "debiti per TFRL", - "report_type": "Balance Sheet" - } - ], - "name": "TRATTAMENTO FINE RAPPORTO DI LAVORO" - }, - { - "children": [ - { - "name": "banca ... c/c", - "report_type": "Balance Sheet" - }, - { - "name": "banca ... c/c", - "report_type": "Balance Sheet" - }, - { - "name": "banca ... c/c", - "report_type": "Balance Sheet" - }, - { - "name": "bilancio di chiusura", - "report_type": "Balance Sheet" - }, - { - "name": "bilancio di apertura", - "report_type": "Balance Sheet" - }, - { - "name": "istituti previdenziali", - "report_type": "Balance Sheet" - }, - { - "name": "IVA c/liquidazioni", - "report_type": "Balance Sheet" - } - ], - "name": "CONTI TRANSITORI E DIVERSI" - }, - { - "children": [ - { - "name": "merci da ricevere", - "report_type": "Balance Sheet" - }, - { - "name": "fornitori c/impegni", - "report_type": "Balance Sheet" - }, - { - "name": "impegni per beni in leasing", - "report_type": "Balance Sheet" - }, - { - "name": "creditori c/leasing", - "report_type": "Balance Sheet" - }, - { - "name": "clienti c/impegni", - "report_type": "Balance Sheet" - }, - { - "name": "merci da consegnare", - "report_type": "Balance Sheet" - }, - { - "name": "creditori per fideiussioni", - "report_type": "Balance Sheet" - }, - { - "name": "depositanti beni", - "report_type": "Balance Sheet" - }, - { - "name": "beni di terzi", - "report_type": "Balance Sheet" - }, - { - "name": "creditori per avalli", - "report_type": "Balance Sheet" - }, - { - "name": "rischi per avalli", - "report_type": "Balance Sheet" - }, - { - "name": "rischi per effetti scontati", - "report_type": "Balance Sheet" - }, - { - "name": "banche c/effetti scontati", - "report_type": "Balance Sheet" - }, - { - "name": "rischi per fideiussioni", - "report_type": "Balance Sheet" - } - ], - "name": "CONTI DEI SISTEMI SUPPLEMENTARI" - }, - { - "children": [ - { - "name": "fatture da ricevere", - "report_type": "Balance Sheet" - }, - { - "name": "debiti da liquidare", - "report_type": "Balance Sheet" - }, - { - "name": "cambiali passive", - "report_type": "Balance Sheet" - }, - { - "account_type": "Payable", - "name": "debiti v/fornitori", - "report_type": "Balance Sheet" - }, - { - "account_type": "Payable", - "name": "clienti c/acconti", - "report_type": "Balance Sheet" - } - ], - "name": "DEBITI COMMERCIALI" - }, - { - "children": [ - { - "name": "fondo per imposte", - "report_type": "Balance Sheet" - }, - { - "name": "fondo responsabilit\u00e0 civile", - "report_type": "Balance Sheet" - }, - { - "name": "fondo spese future", - "report_type": "Balance Sheet" - }, - { - "name": "fondo manutenzioni programmate", - "report_type": "Balance Sheet" - } - ], - "name": "FONDI PER RISCHI E ONERI" - } - ], - "name": "PASSIVO" - }, - { - "children": [ - { - "children": [ - { - "name": "arrotondamenti attivi", - "report_type": "Profit and Loss" - }, - { - "name": "proventi vari", - "report_type": "Profit and Loss" - }, - { - "name": "insussistenze attive ordinarie diverse", - "report_type": "Profit and Loss" - }, - { - "name": "plusvalenze ordinarie diverse", - "report_type": "Profit and Loss" - }, - { - "name": "fitti attivi", - "report_type": "Profit and Loss" - }, - { - "name": "sopravvenienze attive ordinarie diverse", - "report_type": "Profit and Loss" - } - ], - "name": "RICAVI E PROVENTI DIVERSI" - }, - { - "children": [ - { - "name": "ribassi e abbuoni passivi", - "report_type": "Profit and Loss" - }, - { - "name": "merci c/vendite", - "report_type": "Profit and Loss" - }, - { - "name": "rimborsi spese di vendita", - "report_type": "Profit and Loss" - }, - { - "name": "premi su vendite", - "report_type": "Profit and Loss" - }, - { - "name": "resi su vendite", - "report_type": "Profit and Loss" - } - ], - "name": "VENDITE E PRESTAZIONI" - } - ], - "name": "VALORE DELLA PRODUZIONE" - }, - { - "children": [ - { - "children": [ - { - "name": "sopravvenienze passive straordinarie", - "report_type": "Profit and Loss" - }, - { - "name": "imposte esercizi precedenti", - "report_type": "Profit and Loss" - }, - { - "name": "insussistenze passive straordinarie", - "report_type": "Profit and Loss" - }, - { - "name": "minusvalenze straordinarie", - "report_type": "Profit and Loss" - } - ], - "name": "ONERI STRAORDINARI" - }, - { - "children": [ - { - "name": "insussistenze attive straordinarie", - "report_type": "Profit and Loss" - }, - { - "name": "sopravvenienze attive straordinarie", - "report_type": "Profit and Loss" - }, - { - "name": "plusvalenze straordinarie", - "report_type": "Profit and Loss" - } - ], - "name": "PROVENTI STRAORDINARI" - } - ], - "name": "PROVENTI E ONERI STRAORDINARI" - }, - { - "children": [ - { - "children": [ - { - "name": "mutui attivi", - "report_type": "Balance Sheet" - } - ], - "name": "IMMOBILIZZAZIONI FINANZIARIE" - }, - { - "children": [ - { - "name": "fornitori immobilizzazioni c/acconti", - "report_type": "Balance Sheet" - }, - { - "name": "fondo ammortamento impianti e macchinari", - "report_type": "Balance Sheet" - }, - { - "name": "fondo ammortamento fabbricati", - "report_type": "Balance Sheet" - }, - { - "name": "fondo ammortamento arredamento", - "report_type": "Balance Sheet" - }, - { - "name": "fondo ammortamento automezzi", - "report_type": "Balance Sheet" - }, - { - "name": "fondo ammortamento attrezzature commerciali", - "report_type": "Balance Sheet" - }, - { - "name": "fondo ammortamento macchine d'ufficio", - "report_type": "Balance Sheet" - }, - { - "name": "fondo ammortamento imballaggi durevoli", - "report_type": "Balance Sheet" - }, - { - "name": "imballaggi durevoli", - "report_type": "Balance Sheet" - }, - { - "name": "macchine d'ufficio", - "report_type": "Balance Sheet" - }, - { - "name": "attrezzature commerciali", - "report_type": "Balance Sheet" - }, - { - "name": "automezzi", - "report_type": "Balance Sheet" - }, - { - "name": "arredamento", - "report_type": "Balance Sheet" - }, - { - "name": "fabbricati", - "report_type": "Balance Sheet" - }, - { - "name": "impianti e macchinari", - "report_type": "Balance Sheet" - } - ], - "name": "IMMOBILIZZAZIONI MATERIALI" - }, - { - "children": [ - { - "name": "fondo ammortamento costi di impianto", - "report_type": "Balance Sheet" - }, - { - "name": "avviamento", - "report_type": "Balance Sheet" - }, - { - "name": "software", - "report_type": "Balance Sheet" - }, - { - "name": "costi di impianto", - "report_type": "Balance Sheet" - }, - { - "name": "fondo ammortamento software", - "report_type": "Balance Sheet" - }, - { - "name": "fondo ammortamento avviamento", - "report_type": "Balance Sheet" - } - ], - "name": "IMMOBILIZZAZIONI IMMATERIALI" - }, - { - "children": [ - { - "name": "fondo svalutazione crediti", - "report_type": "Balance Sheet" - }, - { - "name": "fondo rischi su crediti", - "report_type": "Balance Sheet" - }, - { - "name": "crediti da liquidare", - "report_type": "Balance Sheet" - }, - { - "name": "crediti commerciali diversi", - "report_type": "Balance Sheet" - }, - { - "account_type": "Receivable", - "name": "clienti c/spese anticipate", - "report_type": "Balance Sheet" - }, - { - "account_type": "Receivable", - "name": "crediti v/clienti", - "report_type": "Balance Sheet" - }, - { - "name": "cambiali allo sconto", - "report_type": "Balance Sheet" - }, - { - "name": "cambiali all'incasso", - "report_type": "Balance Sheet" - }, - { - "name": "cambiali attive", - "report_type": "Balance Sheet" - }, - { - "name": "fatture da emettere", - "report_type": "Balance Sheet" - }, - { - "name": "cambiali insolute", - "report_type": "Balance Sheet" - }, - { - "name": "crediti insoluti", - "report_type": "Balance Sheet" - } - ], - "name": "CREDITI COMMERCIALI" - }, - { - "children": [ - { - "name": "fornitori c/acconti", - "report_type": "Balance Sheet" - }, - { - "name": "materie di consumo", - "report_type": "Balance Sheet" - }, - { - "name": "merci", - "report_type": "Balance Sheet" - } - ], - "name": "RIMANENZE" - }, - { - "children": [ - { - "name": "crediti v/istituti previdenziali", - "report_type": "Balance Sheet" - }, - { - "account_type": "Receivable", - "name": "debitori diversi", - "report_type": "Balance Sheet" - }, - { - "name": "personale c/acconti", - "report_type": "Balance Sheet" - }, - { - "name": "crediti per cauzioni", - "report_type": "Balance Sheet" - }, - { - "name": "crediti per ritenute subite", - "report_type": "Balance Sheet" - }, - { - "name": "crediti per imposte", - "report_type": "Balance Sheet" - }, - { - "name": "IVA n/credito", - "report_type": "Balance Sheet" - }, - { - "name": "IVA c/acconto", - "report_type": "Balance Sheet" - }, - { - "name": "crediti per IVA", - "report_type": "Balance Sheet" - }, - { - "name": "imposte c/acconto", - "report_type": "Balance Sheet" - } - ], - "name": "CREDITI DIVERSI" - }, - { - "children": [ - { - "name": "risconti attivi", - "report_type": "Balance Sheet" - }, - { - "name": "ratei attivi", - "report_type": "Balance Sheet" - } - ], - "name": "RATEI E RISCONTI ATTIVI" - }, - { - "children": [ - { - "account_type": "Cash", - "name": "assegni", - "report_type": "Balance Sheet" - }, - { - "account_type": "Cash", - "name": "denaro in cassa", - "report_type": "Balance Sheet" - }, - { - "account_type": "Cash", - "name": "valori bollati", - "report_type": "Balance Sheet" - }, - { - "account_type": "Bank", - "name": "c/c postali", - "report_type": "Balance Sheet" - }, - { - "account_type": "Bank", - "name": "banche c/c", - "report_type": "Balance Sheet" - } - ], - "name": "DISPONIBILIT\u00c0 LIQUIDE" - } - ], - "name": "ATTIVO" - }, - { - "children": [ - { - "children": [ - { - "name": "proventi finanziari diversi", - "report_type": "Profit and Loss" - }, - { - "name": "interessi attivi v/clienti", - "report_type": "Profit and Loss" - }, - { - "name": "interessi attivi bancari", - "report_type": "Profit and Loss" - }, - { - "name": "interessi attivi postali", - "report_type": "Profit and Loss" - } - ], - "name": "PROVENTI FINANZIARI" - }, - { - "children": [ - { - "name": "oneri finanziari diversi", - "report_type": "Profit and Loss" - }, - { - "name": "interessi passivi bancari", - "report_type": "Profit and Loss" - }, - { - "name": "interessi passivi su mutui", - "report_type": "Profit and Loss" - }, - { - "name": "interessi passivi v/fornitori", - "report_type": "Profit and Loss" - }, - { - "name": "sconti passivi bancari", - "report_type": "Profit and Loss" - } - ], - "name": "ONERI FINANZIARI" - } - ], - "name": "PROVENTI E ONERI FINANZIARI" - }, - { - "children": [ - { - "name": "stato patrimoniale", - "report_type": "Profit and Loss" - }, - { - "name": "conto di risultato economico", - "report_type": "Profit and Loss" - } - ], - "name": "CONTI DI RISULTATO" - } - ], - "name": "Azienda", - "parent_id": null - } -} \ No newline at end of file diff --git a/erpnext/accounts/doctype/chart_of_accounts/charts/lu_lu_2011_chart_1.json b/erpnext/accounts/doctype/chart_of_accounts/charts/lu_lu_2011_chart_1.json deleted file mode 100644 index 835b76d93b..0000000000 --- a/erpnext/accounts/doctype/chart_of_accounts/charts/lu_lu_2011_chart_1.json +++ /dev/null @@ -1,4056 +0,0 @@ -{ - "name": "PCMN Luxembourg", - "root": { - "children": [ - { - "children": [ - { - "children": [ - { - "children": [ - { - "children": [ - { - "children": [ - { - "name": "Corrections de valeur" - }, - { - "name": "Autres cr\u00e9ances" - }, - { - "name": "Ventes de marchandises et de prestations de services" - }, - { - "name": "Int\u00e9r\u00eats courus" - }, - { - "name": "Pr\u00eats et avances" - }, - { - "name": "Dividendes \u00e0 recevoir" - } - ], - "name": "Cr\u00e9ances dont la dur\u00e9e r\u00e9siduelle est inf\u00e9rieure ou \u00e9gale \u00e0 un an" - }, - { - "children": [ - { - "name": "Ventes de marchandises et de prestations de services" - }, - { - "name": "Pr\u00eats et avances" - }, - { - "name": "Int\u00e9r\u00eats courus" - }, - { - "name": "Dividendes \u00e0 recevoir" - }, - { - "name": "Autres cr\u00e9ances" - }, - { - "name": "Corrections de valeur" - } - ], - "name": "Cr\u00e9ances dont la dur\u00e9e r\u00e9siduelle est sup\u00e9rieure \u00e0 un an" - } - ], - "name": "Cr\u00e9ances sur des entreprises li\u00e9es" - }, - { - "children": [ - { - "children": [ - { - "name": "Pr\u00eats et avances" - }, - { - "name": "Int\u00e9r\u00eats courus" - }, - { - "name": "Ventes de marchandises et de prestations de service" - }, - { - "name": "Dividendes \u00e0 recevoir" - }, - { - "name": "Autres cr\u00e9ances" - }, - { - "name": "Corrections de valeur" - } - ], - "name": "Cr\u00e9ances dont la dur\u00e9e r\u00e9siduelle est inf\u00e9rieure ou \u00e9gale \u00e0 un an" - }, - { - "children": [ - { - "name": "Corrections de valeur" - }, - { - "name": "Autres cr\u00e9ances" - }, - { - "name": "Dividendes \u00e0 recevoir" - }, - { - "name": "Int\u00e9r\u00eats courus" - }, - { - "name": "Pr\u00eats et avances" - }, - { - "name": "Ventes de marchandises et de prestations de service" - } - ], - "name": "Cr\u00e9ances dont la dur\u00e9e r\u00e9siduelle est sup\u00e9rieure \u00e0 un an" - } - ], - "name": "Cr\u00e9ances sur des entreprises avec lesquelles la soci\u00e9t\u00e9 a un lien de participation" - } - ], - "name": "Cr\u00e9ances sur des entreprises li\u00e9es et sur des entreprises avec lesquelles la soci\u00e9t\u00e9 a un lien de participation" - }, - { - "children": [ - { - "children": [ - { - "name": "Clients cr\u00e9diteurs" - }, - { - "name": "Clients \u2013 Factures \u00e0 \u00e9tablir" - }, - { - "name": "Clients" - }, - { - "name": "Clients douteux ou litigieux" - }, - { - "name": "Clients \u2013 Effets \u00e0 recevoir" - }, - { - "name": "Corrections de valeur" - } - ], - "name": "Cr\u00e9ances dont la dur\u00e9e r\u00e9siduelle est sup\u00e9rieure \u00e0 un an" - }, - { - "children": [ - { - "name": "Corrections de valeur" - }, - { - "name": "Clients \u2013 Factures \u00e0 \u00e9tablir" - }, - { - "name": "Clients cr\u00e9diteurs" - }, - { - "name": "Clients" - }, - { - "name": "Clients \u2013 Effets \u00e0 recevoir" - }, - { - "name": "Clients douteux ou litigieux" - } - ], - "name": "Cr\u00e9ances dont la dur\u00e9e r\u00e9siduelle est inf\u00e9rieure ou \u00e9gale \u00e0 un an" - } - ], - "name": "Cr\u00e9ances r\u00e9sultant de ventes et prestations de services" - }, - { - "children": [ - { - "name": "Acomptes re\u00e7us dont la dur\u00e9e r\u00e9siduelle est sup\u00e9rieure \u00e0 un an" - }, - { - "name": "Acomptes re\u00e7us dont la dur\u00e9e r\u00e9siduelle est inf\u00e9rieure ou \u00e9gale \u00e0 un an" - } - ], - "name": "Acomptes re\u00e7us sur commandes pour autant qu'ils ne sont pas d\u00e9duits des stocks de fa\u00e7on distincte" - }, - { - "children": [ - { - "children": [ - { - "children": [ - { - "name": "Mutualit\u00e9 des employeurs" - }, - { - "name": "Autres organismes sociaux" - }, - { - "name": "Centre Commun de S\u00e9curit\u00e9 Sociale (CCSS)" - } - ], - "name": "Cr\u00e9ances sur la s\u00e9curit\u00e9 sociale et autres organismes sociaux" - }, - { - "children": [ - { - "children": [ - { - "name": "Droits d'enregistrement" - }, - { - "name": "Droits d'hypoth\u00e8ques" - }, - { - "name": "Taxe d'abonnement" - }, - { - "name": "Droits de timbre" - }, - { - "name": "Autres imp\u00f4ts indirects" - } - ], - "name": "Imp\u00f4ts indirects" - }, - { - "children": [ - { - "name": "TVA \u2013 Autres cr\u00e9ances" - }, - { - "children": [ - { - "name": "TVA en amont \u2013 Pays" - }, - { - "name": "TVA en amont \u2013 Exon\u00e9rations sp\u00e9ciales" - }, - { - "name": "TVA en amont \u2013 Intracommunautaire" - }, - { - "name": "TVA en amont \u2013 Triangulaire" - } - ], - "name": "TVA en amont" - }, - { - "name": "TVA \u00e0 recevoir" - }, - { - "name": "TVA acomptes vers\u00e9s" - } - ], - "name": "Taxe sur la valeur ajout\u00e9e \u2013 TVA" - } - ], - "name": "Administration de l'Enregistrement et des Domaines (AED)" - }, - { - "name": "Administration des Douanes et Accises (ADA)" - }, - { - "name": "Administration des Contributions Directes (ACD)" - }, - { - "children": [ - { - "name": "Subventions d'investissement" - }, - { - "name": "Subventions d'exploitation" - }, - { - "name": "Autres subventions" - } - ], - "name": "Etat \u2013 Subventions \u00e0 recevoir" - }, - { - "children": [ - { - "name": "Int\u00e9r\u00eats courus" - }, - { - "name": "Montant principal" - }, - { - "name": "Corrections de valeur sur cr\u00e9ances" - } - ], - "name": "Associ\u00e9s ou actionnaires" - }, - { - "children": [ - { - "name": "Avances et acomptes" - }, - { - "name": "Corrections de valeur" - } - ], - "name": "Personnel \u2013 Avances et acomptes" - }, - { - "children": [ - { - "children": [ - { - "name": "TVA \u00e9trang\u00e8res" - }, - { - "name": "Autres imp\u00f4ts \u00e9trangers" - } - ], - "name": "Imp\u00f4ts \u00e9trangers" - }, - { - "name": "Autres cr\u00e9ances diverses" - }, - { - "name": "Corrections de valeur sur autres cr\u00e9ances diverses" - } - ], - "name": "Cr\u00e9ances diverses" - } - ], - "name": "Autres cr\u00e9ances dont la dur\u00e9e r\u00e9siduelle est sup\u00e9rieure \u00e0 un an" - }, - { - "children": [ - { - "children": [ - { - "name": "Montant principal" - }, - { - "name": "Corrections de valeur sur cr\u00e9ances" - }, - { - "name": "Int\u00e9r\u00eats courus" - } - ], - "name": "Cr\u00e9ances sur associ\u00e9s ou actionnaires" - }, - { - "children": [ - { - "name": "Autres subventions" - }, - { - "name": "Subventions d'exploitation" - }, - { - "name": "Subventions d'investissement" - } - ], - "name": "Etat \u2013 Subventions \u00e0 recevoir" - }, - { - "children": [ - { - "name": "Avances et acomptes" - }, - { - "name": "Corrections de valeur" - } - ], - "name": "Personnel \u2013 Avances et acomptes" - }, - { - "children": [ - { - "children": [ - { - "name": "TVA \u00e0 recevoir" - }, - { - "name": "TVA en amont" - }, - { - "name": "TVA acomptes vers\u00e9s" - }, - { - "name": "TVA \u2013 Autres cr\u00e9ances" - } - ], - "name": "Taxe sur la valeur ajout\u00e9e \u2013 TVA" - }, - { - "children": [ - { - "name": "Droits d'enregistrement" - }, - { - "name": "Taxe d'abonnement" - }, - { - "name": "Droits d'hypoth\u00e8ques" - }, - { - "name": "Droits de timbre" - }, - { - "name": "Autres imp\u00f4ts indirects" - } - ], - "name": "Imp\u00f4ts indirects" - }, - { - "name": "AED \u2013 Autres cr\u00e9ances" - } - ], - "name": "Administration de l'Enregistrement et des Domaines (AED)" - }, - { - "name": "Administration des Contributions Directes (ACD)" - }, - { - "name": "Administration des Douanes et Accises (ADA)" - }, - { - "children": [ - { - "name": "Corrections de valeur" - }, - { - "name": "Autres cr\u00e9ances diverses" - }, - { - "children": [ - { - "name": "TVA \u00e9trang\u00e8res" - }, - { - "name": "Autres imp\u00f4ts \u00e9trangers" - } - ], - "name": "Imp\u00f4ts \u00e9trangers" - } - ], - "name": "Cr\u00e9ances diverses" - }, - { - "children": [ - { - "name": "Mutualit\u00e9 des employeurs" - }, - { - "name": "Centre Commun de S\u00e9curit\u00e9 Sociale (CCSS)" - }, - { - "name": "Autres organismes sociaux" - } - ], - "name": "Cr\u00e9ances sur la s\u00e9curit\u00e9 sociale et autres organismes sociaux" - } - ], - "name": "Autres cr\u00e9ances dont la dur\u00e9e r\u00e9siduelle est inf\u00e9rieure ou \u00e9gale \u00e0 un an" - } - ], - "name": "Autres cr\u00e9ances" - }, - { - "children": [ - { - "children": [ - { - "children": [ - { - "name": "Dividendes \u00e0 payer" - }, - { - "name": "Pr\u00eats et avances" - }, - { - "name": "Int\u00e9r\u00eats courus" - }, - { - "name": "Ventes de marchandises et de prestations de services" - }, - { - "name": "Autres dettes" - } - ], - "name": "Dettes envers des entreprises avec lesquelles la soci\u00e9t\u00e9 a un lien de participation dont la dur\u00e9e r\u00e9siduelle est inf\u00e9rieure ou \u00e9gale \u00e0 un an" - }, - { - "children": [ - { - "name": "Int\u00e9r\u00eats courus" - }, - { - "name": "Pr\u00eats et avances" - }, - { - "name": "Ventes de marchandises et de prestations de services" - }, - { - "name": "Dividendes \u00e0 payer" - }, - { - "name": "Autres dettes" - } - ], - "name": "Dettes envers des entreprises avec lesquelles la soci\u00e9t\u00e9 a un lien de participation dont la dur\u00e9e r\u00e9siduelle est sup\u00e9rieure \u00e0 un an" - } - ], - "name": "Dettes envers des entreprises avec lesquelles la soci\u00e9t\u00e9 a un lien de participation" - }, - { - "children": [ - { - "children": [ - { - "name": "Ventes de marchandises et de prestations de services" - }, - { - "name": "Autres dettes" - }, - { - "name": "Dividendes \u00e0 payer" - }, - { - "name": "Int\u00e9r\u00eats courus" - }, - { - "name": "Pr\u00eats et avances" - } - ], - "name": "Dettes envers des entreprises li\u00e9es dont la dur\u00e9e r\u00e9siduelle est inf\u00e9rieure ou \u00e9gale \u00e0 un an" - }, - { - "children": [ - { - "name": "Dividendes \u00e0 payer" - }, - { - "name": "Ventes de marchandises et de prestations de services" - }, - { - "name": "Pr\u00eats et avances" - }, - { - "name": "Int\u00e9r\u00eats courus" - }, - { - "name": "Autres dettes" - } - ], - "name": "Dettes envers des entreprises li\u00e9es dont la dur\u00e9e r\u00e9siduelle est sup\u00e9rieure \u00e0 un an" - } - ], - "name": "Dettes envers des entreprises li\u00e9es" - } - ], - "name": "Dettes envers des entreprises li\u00e9es et des entreprises avec lesquelles la soci\u00e9t\u00e9 a un lien de participation" - }, - { - "children": [ - { - "children": [ - { - "name": "Dettes repr\u00e9sent\u00e9es par des effets de commerce dont la dur\u00e9e r\u00e9siduelle est inf\u00e9rieure ou \u00e9gale \u00e0 un an" - }, - { - "name": "Dettes repr\u00e9sent\u00e9es par des effets de commerce dont la dur\u00e9e r\u00e9siduelle est sup\u00e9rieure \u00e0 un an" - } - ], - "name": "Dettes repr\u00e9sent\u00e9es par des effets de commerce" - }, - { - "children": [ - { - "children": [ - { - "name": "Fournisseurs \u2013 Factures non parvenues" - }, - { - "children": [ - { - "name": "Fournisseurs \u2013 Avances et acomptes vers\u00e9s sur commandes" - }, - { - "name": "Fournisseurs \u2013 Cr\u00e9ances pour emballages et mat\u00e9riel \u00e0 rendre" - }, - { - "name": "Rabais, remises, ristournes \u00e0 obtenir et autres avoirs non encore re\u00e7us" - }, - { - "name": "Fournisseurs \u2013 Autres avoirs" - } - ], - "name": "Fournisseurs d\u00e9biteurs" - }, - { - "name": "Fournisseurs" - } - ], - "name": "Dettes sur achats et prestations de services dont la dur\u00e9e r\u00e9siduelle est inf\u00e9rieure ou \u00e9gale \u00e0 un an" - }, - { - "children": [ - { - "name": "Fournisseurs \u2013 Factures non parvenues" - }, - { - "children": [ - { - "name": "Rabais, remises, ristournes \u00e0 obtenir et autres avoirs non encore re\u00e7us" - }, - { - "name": "Fournisseurs \u2013 Avances et acomptes vers\u00e9s sur commandes" - }, - { - "name": "Fournisseurs \u2013 Autres avoirs" - }, - { - "name": "Fournisseurs \u2013 Cr\u00e9ances pour emballages et mat\u00e9riel \u00e0 rendre" - } - ], - "name": "Fournisseurs d\u00e9biteurs" - }, - { - "name": "Fournisseurs" - } - ], - "name": "Dettes sur achats et prestations de services dont la dur\u00e9e r\u00e9siduelle est sup\u00e9rieure \u00e0 un an" - } - ], - "name": "Dettes sur achats et prestations de services" - } - ], - "name": "Dettes sur achats et prestations de services et dettes repr\u00e9sent\u00e9es par des effets de commerce" - }, - { - "children": [ - { - "children": [ - { - "name": "Etat \u2013 Droits d'\u00e9mission \u00e0 restituer" - }, - { - "children": [ - { - "name": "Personnel \u2013 Autres" - }, - { - "name": "Personnel \u2013 Oppositions, saisies" - }, - { - "name": "Personnel \u2013 D\u00e9p\u00f4ts" - }, - { - "name": "Personnel \u2013 R\u00e9mun\u00e9rations dues" - } - ], - "name": "Dettes envers le personnel" - }, - { - "children": [ - { - "name": "Montant principal" - }, - { - "name": "Int\u00e9r\u00eats courus" - } - ], - "name": "Dettes envers associ\u00e9s et actionnaires" - }, - { - "name": "Dettes envers administrateurs, g\u00e9rants et commissaires" - }, - { - "name": "Autres dettes diverses" - }, - { - "children": [ - { - "name": "D\u00e9p\u00f4ts" - }, - { - "name": "Cautionnements" - }, - { - "name": "Int\u00e9r\u00eats courus" - } - ], - "name": "D\u00e9p\u00f4ts et cautionnements re\u00e7us" - } - ], - "name": "Autres dettes dont la dur\u00e9e r\u00e9siduelle est sup\u00e9rieure \u00e0 un an" - }, - { - "children": [ - { - "name": "Autres dettes diverses" - }, - { - "name": "Dettes envers administrateurs, g\u00e9rants et commissaires" - }, - { - "children": [ - { - "name": "Montant principal" - }, - { - "name": "Int\u00e9r\u00eats courus" - } - ], - "name": "Dettes envers associ\u00e9s et actionnaires" - }, - { - "children": [ - { - "name": "Int\u00e9r\u00eats courus" - }, - { - "name": "Cautionnements" - }, - { - "name": "D\u00e9p\u00f4ts" - } - ], - "name": "D\u00e9p\u00f4ts et cautionnements re\u00e7us" - }, - { - "name": "Etat \u2013 Droits d'\u00e9mission \u00e0 restituer" - }, - { - "children": [ - { - "name": "Personnel \u2013 Autres" - }, - { - "name": "Personnel \u2013 R\u00e9mun\u00e9rations dues" - }, - { - "name": "Personnel \u2013 D\u00e9p\u00f4ts" - }, - { - "name": "Personnel \u2013 Oppositions, saisies" - } - ], - "name": "Dettes envers le personnel" - } - ], - "name": "Autres dettes dont la dur\u00e9e r\u00e9siduelle est inf\u00e9rieure ou \u00e9gale \u00e0 un an" - } - ], - "name": "Autres dettes" - }, - { - "children": [ - { - "children": [ - { - "children": [ - { - "children": [ - { - "name": "Autres imp\u00f4ts indirects" - }, - { - "name": "Droits de timbre" - }, - { - "name": "Taxe d'abonnement" - }, - { - "name": "Droits d'hypoth\u00e8ques" - }, - { - "name": "Droits d'enregistrement" - } - ], - "name": "Imp\u00f4ts indirects" - }, - { - "children": [ - { - "name": "TVA acomptes re\u00e7us" - }, - { - "name": "TVA due" - }, - { - "children": [ - { - "name": "TVA en aval \u2013 Exon\u00e9rations sp\u00e9ciales" - }, - { - "name": "TVA en aval \u2013 Triangulaire" - }, - { - "name": "TVA en aval \u2013 Extracommunautaire" - }, - { - "name": "TVA en aval \u2013 Intracommunautaire" - }, - { - "name": "TVA en aval \u2013 Pays" - } - ], - "name": "TVA en aval" - }, - { - "name": "TVA \u2013 Autres dettes" - } - ], - "name": "Taxe sur la valeur ajout\u00e9e \u2013 TVA" - } - ], - "name": "Administration de l'Enregistrement et des Domaines (AED)" - }, - { - "name": "Administrations fiscales \u00e9trang\u00e8res" - }, - { - "children": [ - { - "name": "ACD \u2013 Autres dettes" - }, - { - "name": "Retenue d'imp\u00f4t sur revenus de capitaux mobiliers" - }, - { - "name": "Retenue d'imp\u00f4t sur traitements et salaires" - }, - { - "name": "Retenue d'imp\u00f4t sur les tanti\u00e8mes" - }, - { - "children": [ - { - "name": "Imp\u00f4t sur le revenu des collectivit\u00e9s \u2013 charge fiscale estim\u00e9e" - }, - { - "name": "Imp\u00f4t sur le revenu des collectivit\u00e9s \u2013 dette fiscale \u00e0 payer" - } - ], - "name": "Imp\u00f4t sur le revenu des collectivit\u00e9s" - }, - { - "children": [ - { - "name": "Imp\u00f4t commercial \u2013 charge fiscale estim\u00e9e" - }, - { - "name": "Imp\u00f4t commercial \u2013 dette fiscale \u00e0 payer" - } - ], - "name": "Imp\u00f4t commercial" - }, - { - "children": [ - { - "name": "Imp\u00f4t sur la fortune \u2013 dette fiscale \u00e0 payer" - }, - { - "name": "Imp\u00f4t sur la fortune \u2013 charge fiscale estim\u00e9e" - } - ], - "name": "Imp\u00f4t sur la fortune" - } - ], - "name": "Administration des Contributions Directes (ACD)" - }, - { - "children": [ - { - "name": "ADA \u2013 Autres dettes" - }, - { - "name": "Droits d'accises et taxe de consommation" - }, - { - "name": "Taxe sur les v\u00e9hicules automoteurs" - } - ], - "name": "Administration des Douanes et Accises (ADA)" - }, - { - "children": [ - { - "name": "Imp\u00f4ts communaux" - }, - { - "name": "Taxes communales" - } - ], - "name": "Administrations communales" - } - ], - "name": "Dettes fiscales" - }, - { - "children": [ - { - "name": "Centre Commun de S\u00e9curit\u00e9 Sociale (CCSS)" - }, - { - "name": "Organismes de s\u00e9curit\u00e9 sociale \u00e9trangers" - }, - { - "name": "Autres organismes sociaux" - } - ], - "name": "Dettes au titre de la s\u00e9curit\u00e9 sociale" - } - ], - "name": "Dettes fiscales et dettes envers la s\u00e9curit\u00e9 sociale" - }, - { - "children": [ - { - "name": "Comptes de liaison \u2013 Actif" - }, - { - "name": "Comptes de liaison \u2013 Passif" - }, - { - "name": "Comptes transitoires ou d'attente \u2013 Passif" - }, - { - "name": "Produits \u00e0 reporter" - }, - { - "name": "Etat - Droits d'\u00e9mission allou\u00e9s" - }, - { - "name": "Charges \u00e0 reporter" - }, - { - "name": "Comptes transitoires ou d'attente \u2013 Actif" - } - ], - "name": "Comptes de r\u00e9gularisation" - } - ], - "name": "CLASSE 4 - COMPTES DE TIERS" - }, - { - "children": [ - { - "children": [ - { - "name": "Actions propres ou parts propres" - }, - { - "name": "Parts dans des entreprises avec lesquelles la soci\u00e9t\u00e9 a un lien de participation" - }, - { - "name": "Parts dans des entreprises li\u00e9es" - }, - { - "children": [ - { - "name": "Obligations \u2013 Titres non cot\u00e9s" - }, - { - "name": "Actions \u2013 Titres cot\u00e9s" - }, - { - "name": "Actions \u2013 Titres non cot\u00e9s" - }, - { - "name": "Obligations et autres titres de cr\u00e9ance \u00e9mis par la soci\u00e9t\u00e9 et rachet\u00e9s par elle" - }, - { - "name": "Autres valeurs mobili\u00e8res diverses" - }, - { - "name": "Obligations \u2013 Titres cot\u00e9s" - } - ], - "name": "Autres valeurs mobili\u00e8res" - } - ], - "name": "Valeurs mobili\u00e8res" - }, - { - "children": [ - { - "name": "Ch\u00e8ques \u00e0 encaisser" - }, - { - "name": "Valeurs \u00e0 l'encaissement" - }, - { - "children": [ - { - "name": "Banques comptes courants" - }, - { - "name": "Banques comptes \u00e0 terme" - } - ], - "name": "Banques" - }, - { - "name": "Compte ch\u00e8que postal" - }, - { - "name": "Caisse" - }, - { - "name": "Virements internes" - }, - { - "name": "Autres avoirs" - } - ], - "name": "Avoirs en banques, avoirs en comptes de ch\u00e8ques postaux, ch\u00e8ques et encaisse" - } - ], - "name": "CLASSE 5 - COMPTES FINANCIERS" - }, - { - "children": [ - { - "children": [ - { - "children": [ - { - "name": "Provisions d'exploitation" - }, - { - "name": "Provisions financi\u00e8res" - }, - { - "name": "Provisions exceptionnelles" - } - ], - "name": "Autres provisions" - }, - { - "name": "Provisions pour imp\u00f4ts diff\u00e9r\u00e9s" - }, - { - "children": [ - { - "name": "Autres provisions pour imp\u00f4ts" - }, - { - "name": "Provisions pour imp\u00f4t commercial" - }, - { - "name": "Provisions pour imp\u00f4t sur la fortune" - }, - { - "name": "Provisions pour imp\u00f4t sur le revenu des collectivit\u00e9s" - } - ], - "name": "Provisions pour imp\u00f4ts" - }, - { - "name": "Provisions pour pensions et obligations similaires" - } - ], - "name": "Provisions" - }, - { - "children": [ - { - "children": [ - { - "children": [ - { - "name": "Autres emprunts" - }, - { - "name": "Autres dettes assimil\u00e9es" - }, - { - "name": "Rentes viag\u00e8res capitalis\u00e9es" - }, - { - "name": "Int\u00e9r\u00eats courus sur autres emprunts et dettes assimil\u00e9es" - } - ], - "name": "dont la dur\u00e9e r\u00e9siduelle est inf\u00e9rieure ou \u00e9gale \u00e0 un an" - }, - { - "children": [ - { - "name": "Autres emprunts" - }, - { - "name": "Rentes viag\u00e8res capitalis\u00e9es" - }, - { - "name": "Autres dettes assimil\u00e9es" - }, - { - "name": "Int\u00e9r\u00eats courus sur autres emprunts et dettes assimil\u00e9es" - } - ], - "name": "dont la dur\u00e9e r\u00e9siduelle est sup\u00e9rieure \u00e0 un an" - } - ], - "name": "Autres emprunts et dettes assimil\u00e9es" - }, - { - "children": [ - { - "children": [ - { - "name": "Montant principal" - }, - { - "name": "Int\u00e9r\u00eats courus" - } - ], - "name": "dont la dur\u00e9e r\u00e9siduelle est sup\u00e9rieure \u00e0 un an" - }, - { - "children": [ - { - "name": "Montant principal" - }, - { - "name": "Int\u00e9r\u00eats courus" - } - ], - "name": "dont la dur\u00e9e r\u00e9siduelle est inf\u00e9rieure ou \u00e9gale \u00e0 un an" - } - ], - "name": "Dettes envers des \u00e9tablissements de cr\u00e9dit" - }, - { - "children": [ - { - "name": "dont la dur\u00e9e r\u00e9siduelle est sup\u00e9rieure \u00e0 un an" - }, - { - "name": "dont la dur\u00e9e r\u00e9siduelle est inf\u00e9rieure ou \u00e9gale \u00e0 un an" - } - ], - "name": "Dettes de leasing financier" - }, - { - "children": [ - { - "children": [ - { - "name": "Montant principal" - }, - { - "name": "Int\u00e9r\u00eats courus" - } - ], - "name": "dont la dur\u00e9e r\u00e9siduelle est sup\u00e9rieure \u00e0 un an" - }, - { - "children": [ - { - "name": "Int\u00e9r\u00eats courus" - }, - { - "name": "Montant principal" - } - ], - "name": "dont la dur\u00e9e r\u00e9siduelle est inf\u00e9rieure ou \u00e9gale \u00e0 un an" - } - ], - "name": "Dettes subordonn\u00e9es" - }, - { - "children": [ - { - "children": [ - { - "name": "Int\u00e9r\u00eats courus" - }, - { - "name": "Montant principal" - } - ], - "name": "dont la dur\u00e9e r\u00e9siduelle est sup\u00e9rieure \u00e0 un an" - }, - { - "children": [ - { - "name": "Int\u00e9r\u00eats courus" - }, - { - "name": "Montant principal" - } - ], - "name": "dont la dur\u00e9e r\u00e9siduelle est inf\u00e9rieure ou \u00e9gale \u00e0 un an" - } - ], - "name": "Emprunts obligataires convertibles" - }, - { - "children": [ - { - "children": [ - { - "name": "Int\u00e9r\u00eats courus" - }, - { - "name": "Montant principal" - } - ], - "name": "dont la dur\u00e9e r\u00e9siduelle est inf\u00e9rieure ou \u00e9gale \u00e0 un an" - }, - { - "children": [ - { - "name": "Int\u00e9r\u00eats courus" - }, - { - "name": "Montant principal" - } - ], - "name": "dont la dur\u00e9e r\u00e9siduelle est sup\u00e9rieure \u00e0 un an" - } - ], - "name": "Emprunts obligataires non convertibles" - } - ], - "name": "Dettes financi\u00e8res et dettes assimil\u00e9es" - }, - { - "children": [ - { - "name": "Autres subventions d'investissement en capital" - }, - { - "name": "Terrains et constructions" - }, - { - "name": "Autres installations, outillage, mobilier et mat\u00e9riel roulant" - }, - { - "name": "Installations techniques et machines" - } - ], - "name": "Subventions d'investissement en capital" - }, - { - "children": [ - { - "name": "Plus-values immunis\u00e9es r\u00e9investies" - }, - { - "name": "Plus-values immunis\u00e9es \u00e0 r\u00e9investir" - } - ], - "name": "Plus-values immunis\u00e9es" - }, - { - "children": [ - { - "name": "R\u00e9sultat de l'exercice" - }, - { - "name": "R\u00e9sultats report\u00e9s" - } - ], - "name": "R\u00e9sultats" - }, - { - "name": "Acomptes sur dividendes" - }, - { - "children": [ - { - "name": "Autres r\u00e9serves de r\u00e9\u00e9valuation" - }, - { - "name": "R\u00e9serves de r\u00e9\u00e9valuation en application de la juste valeur" - }, - { - "name": "Plus-values sur \u00e9carts de conversion immunis\u00e9es" - }, - { - "name": "R\u00e9serves de mise en \u00e9quivalence (Participations valoris\u00e9es suivant l'art. 58)" - } - ], - "name": "R\u00e9serves de r\u00e9\u00e9valuation" - }, - { - "children": [ - { - "children": [ - { - "name": "Autres r\u00e9serves disponibles" - }, - { - "name": "Autres r\u00e9serves indisponibles" - }, - { - "name": "R\u00e9serve pour l'imp\u00f4t sur la fortune" - } - ], - "name": "Autres r\u00e9serves" - }, - { - "name": "R\u00e9serve pour actions propres ou parts propres" - }, - { - "name": "R\u00e9serves statutaires" - }, - { - "name": "R\u00e9serve l\u00e9gale" - } - ], - "name": "R\u00e9serves" - }, - { - "children": [ - { - "children": [ - { - "children": [ - { - "children": [ - { - "name": "Autres remboursements d'imp\u00f4ts" - }, - { - "name": "Imp\u00f4t sur la fortune" - }, - { - "name": "Imp\u00f4t sur le revenu" - }, - { - "name": "Imp\u00f4t commercial" - } - ], - "name": "Remboursements d'imp\u00f4ts" - }, - { - "name": "H\u00e9ritage ou donation" - }, - { - "name": "Emprunts priv\u00e9s" - }, - { - "name": "Avoirs priv\u00e9s" - }, - { - "name": "Loyers encaiss\u00e9s" - }, - { - "children": [ - { - "name": "Autres cessions" - }, - { - "name": "Immeubles priv\u00e9s" - }, - { - "name": "Voiture priv\u00e9e" - }, - { - "name": "Titres priv\u00e9s" - }, - { - "name": "Mobilier priv\u00e9" - } - ], - "name": "Cessions" - }, - { - "name": "Allocations familiales re\u00e7ues" - }, - { - "name": "Salaires ou rentes touch\u00e9s" - }, - { - "name": "Quote-part professionnelle de frais priv\u00e9s" - } - ], - "name": "Suppl\u00e9ments d'apports priv\u00e9s de l'exploitant ou des coexploitants" - }, - { - "children": [ - { - "name": "Pr\u00e9l\u00e8vements en num\u00e9raire (train de vie)" - }, - { - "name": "Pr\u00e9l\u00e8vements en nature de marchandises, de produits finis et services (au prix de revient)" - }, - { - "name": "Part personnelle des frais de maladie" - }, - { - "children": [ - { - "name": "Multirisques" - }, - { - "name": "Responsabilit\u00e9 civile" - }, - { - "name": "Vie" - }, - { - "name": "Incendie" - }, - { - "name": "Accident" - }, - { - "name": "Autres primes d'assurances priv\u00e9es" - } - ], - "name": "Primes d'assurances priv\u00e9es" - }, - { - "children": [ - { - "name": "Caisse de d\u00e9c\u00e8s, m\u00e9dico-chirurgicale, Prestaplus" - }, - { - "name": "Allocations familiales" - }, - { - "name": "Cotisations pour mutuelles" - }, - { - "name": "Assurances sociales (assurance d\u00e9pendance)" - }, - { - "name": "Autres cotisations" - } - ], - "name": "Cotisations" - }, - { - "children": [ - { - "name": "Autres pr\u00e9l\u00e8vements en nature" - }, - { - "name": "Voiture" - }, - { - "name": "T\u00e9l\u00e9phone" - }, - { - "name": "Eau" - }, - { - "name": "Chauffage, gaz, \u00e9lectricit\u00e9" - }, - { - "name": "Loyer" - }, - { - "name": "Salaires" - } - ], - "name": "Pr\u00e9l\u00e8vements en nature (quote-part priv\u00e9e dans les frais g\u00e9n\u00e9raux)" - }, - { - "children": [ - { - "name": "Mobilier priv\u00e9" - }, - { - "name": "Voiture priv\u00e9e" - }, - { - "name": "Titres priv\u00e9s" - }, - { - "name": "Immeubles priv\u00e9s" - }, - { - "name": "Autres acquisitions" - } - ], - "name": "Acquisitions" - }, - { - "children": [ - { - "name": "Imp\u00f4t sur le revenu pay\u00e9" - }, - { - "name": "Imp\u00f4t commercial - arri\u00e9r\u00e9s pay\u00e9s" - }, - { - "name": "Imp\u00f4t sur la fortune pay\u00e9" - }, - { - "name": "Autres imp\u00f4ts" - } - ], - "name": "Imp\u00f4ts" - }, - { - "children": [ - { - "name": "Placements sur comptes financiers priv\u00e9s" - }, - { - "name": "Remboursements de dettes priv\u00e9es" - }, - { - "name": "R\u00e9parations aux immeubles priv\u00e9s" - }, - { - "name": "Dons et dotations aux enfants" - }, - { - "name": "Droits de succession et droits de mutation par d\u00e9c\u00e8s" - }, - { - "name": "Autres pr\u00e9l\u00e8vements priv\u00e9s particuliers" - } - ], - "name": "Pr\u00e9l\u00e8vements priv\u00e9s particuliers" - } - ], - "name": "Pr\u00e9l\u00e8vements priv\u00e9s de l'exploitant ou des coexploitants" - } - ], - "name": "Comptes de l'exploitant ou des coexploitants" - }, - { - "name": "Dotation des succursales" - }, - { - "children": [ - { - "name": "Commer\u00e7ants personnes physiques" - }, - { - "name": "Soci\u00e9t\u00e9s de personnes" - } - ], - "name": "Capital des entreprises commer\u00e7ants personnes physiques et des soci\u00e9t\u00e9s de personnes" - }, - { - "name": "Capital souscrit appel\u00e9 et non vers\u00e9 (Soci\u00e9t\u00e9s de capitaux)" - }, - { - "name": "Capital souscrit non appel\u00e9 (Soci\u00e9t\u00e9s de capitaux)" - }, - { - "name": "Capital souscrit (Soci\u00e9t\u00e9s de capitaux - Montant total)" - } - ], - "name": "Capital ou dotation des succursales et comptes de l'exploitant" - }, - { - "children": [ - { - "name": "Primes de conversion d'obligations en actions" - }, - { - "name": "Apport en capitaux propres non r\u00e9mun\u00e9r\u00e9 par des titres (\"Capital contribution\")" - }, - { - "name": "Primes d'\u00e9mission" - }, - { - "name": "Primes de fusion" - }, - { - "name": "Primes d'apport" - } - ], - "name": "Primes d'\u00e9mission et primes assimil\u00e9es" - } - ], - "name": "CLASSE 1 - COMPTES DE CAPITAUX, DE PROVISIONS ET DE DETTES FINANCIERES" - }, - { - "children": [ - { - "children": [ - { - "name": "Parts dans des entreprises li\u00e9es" - }, - { - "name": "Parts dans des entreprises avec lesquelles la soci\u00e9t\u00e9 a un lien de participation" - }, - { - "name": "Cr\u00e9ances sur des entreprises li\u00e9es" - }, - { - "children": [ - { - "children": [ - { - "name": "Autres titres immobilis\u00e9s (droit de propri\u00e9t\u00e9)" - }, - { - "name": "Actions" - } - ], - "name": "Titres immobilis\u00e9s (droit de propri\u00e9t\u00e9)" - }, - { - "children": [ - { - "name": "Obligations" - }, - { - "name": "Autres titres immobilis\u00e9s (droit de cr\u00e9ance)" - } - ], - "name": "Titres immobilis\u00e9s (droit de cr\u00e9ance)" - }, - { - "name": "Autres titres ayant le caract\u00e8re d'immobilisations" - } - ], - "name": "Titres ayant le caract\u00e8re d'immobilisations" - }, - { - "name": "Cr\u00e9ances sur des entreprises avec lesquelles la soci\u00e9t\u00e9 a un lien de participation" - }, - { - "name": "Actions propres ou parts propres" - }, - { - "children": [ - { - "children": [ - { - "name": "Pr\u00eats aux associ\u00e9s" - }, - { - "name": "Pr\u00eats au personnel" - }, - { - "name": "Pr\u00eats participatifs" - }, - { - "name": "Autres pr\u00eats" - } - ], - "name": "Pr\u00eats" - }, - { - "children": [ - { - "name": "Cautionnements" - }, - { - "name": "D\u00e9p\u00f4ts" - } - ], - "name": "D\u00e9p\u00f4ts et cautionnements vers\u00e9s" - }, - { - "name": "Cr\u00e9ances immobilis\u00e9es" - } - ], - "name": "Pr\u00eats et cr\u00e9ances immobilis\u00e9es" - } - ], - "name": "Immobilisations financi\u00e8res" - }, - { - "children": [ - { - "children": [ - { - "name": "Autres installations, outillage, mobilier et mat\u00e9riel roulant" - }, - { - "name": "Installations techniques et machines" - }, - { - "children": [ - { - "name": "Constructions" - }, - { - "name": "Agencements et am\u00e9nagements de terrains" - }, - { - "name": "Terrains" - } - ], - "name": "Terrains et constructions" - } - ], - "name": "Acomptes vers\u00e9s et immobilisations corporelles en cours" - }, - { - "children": [ - { - "name": "Installations techniques" - }, - { - "name": "Machines" - } - ], - "name": "Installations techniques et machines" - }, - { - "children": [ - { - "name": "Cheptel" - }, - { - "name": "Emballages r\u00e9cup\u00e9rables" - }, - { - "name": "Mobilier" - }, - { - "name": "Mat\u00e9riel informatique (hardware)" - }, - { - "name": "V\u00e9hicules de transport" - }, - { - "name": "Outillage" - }, - { - "name": "Equipement de transport et de manutention" - }, - { - "name": "Autres installations" - } - ], - "name": "Autres installations, outillage, mobilier et mat\u00e9riel roulant" - }, - { - "children": [ - { - "children": [ - { - "name": "Terrains am\u00e9nag\u00e9s" - }, - { - "name": "Sous-sols et sursols" - }, - { - "name": "Terrains nus" - }, - { - "name": "Terrains de gisement" - }, - { - "name": "Terrains b\u00e2tis" - }, - { - "name": "Autres terrains" - } - ], - "name": "Terrains" - }, - { - "children": [ - { - "name": "Agencements et am\u00e9nagements de terrains am\u00e9nag\u00e9s" - }, - { - "name": "Agencements et am\u00e9nagements de terrains nus" - }, - { - "name": "Agencements et am\u00e9nagements de terrains de gisement" - }, - { - "name": "Agencements et am\u00e9nagements d'autres terrains" - }, - { - "name": "Agencements et am\u00e9nagements de terrains b\u00e2tis" - }, - { - "name": "Agencements et am\u00e9nagements de sous-sols et sursols" - } - ], - "name": "Agencements et am\u00e9nagements de terrains" - }, - { - "children": [ - { - "name": "Constructions sur sol propre" - }, - { - "name": "Constructions sur sol d'autrui" - } - ], - "name": "Constructions" - } - ], - "name": "Terrains et constructions" - } - ], - "name": "Immobilisations corporelles" - }, - { - "children": [ - { - "children": [ - { - "name": "Frais de recherche et de d\u00e9veloppement" - }, - { - "name": "Concessions, brevets, licences, marques ainsi que droits et valeurs similaires" - }, - { - "name": "Fonds de commerce" - } - ], - "name": "Acomptes vers\u00e9s et immobilisations incorporelles en cours" - }, - { - "name": "Fonds de commerce, dans la mesure o\u00f9 il a \u00e9t\u00e9 acquis \u00e0 titre on\u00e9reux" - }, - { - "children": [ - { - "children": [ - { - "children": [ - { - "name": "Droits d'auteur et de reproduction" - }, - { - "name": "Droits d'\u00e9mission" - }, - { - "name": "Autres droits et valeurs similaires cr\u00e9\u00e9s par l'entreprise elle-m\u00eame" - } - ], - "name": "Droits et valeurs similaires cr\u00e9\u00e9s par l'entreprise elle-m\u00eame" - }, - { - "name": "Marques et franchises" - }, - { - "name": "Concessions" - }, - { - "name": "Licences informatiques (logiciels et progiciels informatiques)" - }, - { - "name": "Brevets" - } - ], - "name": "Cr\u00e9\u00e9s par l'entreprise elle-m\u00eame (Actifs incorporels produits)" - }, - { - "children": [ - { - "name": "Marques et franchises" - }, - { - "children": [ - { - "name": "Autres droits et valeurs similaires acquis \u00e0 titre on\u00e9reux" - }, - { - "name": "Droits d'\u00e9mission" - }, - { - "name": "Droits d'auteur et de reproduction" - } - ], - "name": "Droits et valeurs similaires acquis \u00e0 titre on\u00e9reux" - }, - { - "name": "Concessions" - }, - { - "name": "Brevets" - }, - { - "name": "Licences informatiques (logiciels et progiciels informatiques)" - } - ], - "name": "Acquis \u00e0 titre on\u00e9reux (Actifs incorporels non produits)" - } - ], - "name": "Concessions, brevets, licences, marques ainsi que droits et valeurs similaires" - }, - { - "name": "Frais de recherche et de d\u00e9veloppement" - } - ], - "name": "Immobilisations incorporelles" - }, - { - "children": [ - { - "name": "Autres frais assimil\u00e9s" - }, - { - "name": "Frais d'\u00e9mission d'emprunts" - }, - { - "name": "Frais de constitution" - }, - { - "children": [ - { - "name": "Frais de publicit\u00e9" - }, - { - "name": "Frais de prospection" - } - ], - "name": "Frais de premier \u00e9tablissement" - }, - { - "name": "Frais d'augmentation de capital et d'op\u00e9rations diverses (fusions, scissions, transformations)" - } - ], - "name": "Frais d'\u00e9tablissement et frais assimil\u00e9s" - } - ], - "name": "CLASSE 2 - COMPTES DE FRAIS D\u2019ETABLISSEMENT ET D\u2019ACTIFS IMMOBILISES" - }, - { - "children": [ - { - "children": [ - { - "name": "Approvisionnements" - }, - { - "children": [ - { - "name": "Emballages r\u00e9cup\u00e9rables" - }, - { - "name": "Emballages \u00e0 usage mixte" - }, - { - "name": "Emballages non-r\u00e9cup\u00e9rables" - } - ], - "name": "Emballages" - }, - { - "name": "Mati\u00e8res premi\u00e8res" - }, - { - "children": [ - { - "name": "Lubrifiants" - }, - { - "name": "Autres fournitures consommables" - }, - { - "name": "Produits d'entretien" - }, - { - "name": "Carburants" - }, - { - "name": "Fournitures de bureau" - }, - { - "name": "Fournitures de magasin" - }, - { - "name": "Fournitures d'atelier et d'usine" - }, - { - "name": "Combustibles" - } - ], - "name": "Fournitures consommables" - }, - { - "name": "Mati\u00e8res consommables" - } - ], - "name": "Mati\u00e8res premi\u00e8res et consommables" - }, - { - "children": [ - { - "name": "Commandes en cours \u2013 Produits" - }, - { - "name": "Commandes en cours \u2013 Prestations de services" - }, - { - "name": "Produits en cours de fabrication" - }, - { - "name": "Immeubles en construction" - } - ], - "name": "Produits en cours de fabrication et commandes en cours" - }, - { - "children": [ - { - "children": [ - { - "name": "D\u00e9chets" - }, - { - "name": "Mati\u00e8res de r\u00e9cup\u00e9ration" - }, - { - "name": "Rebuts" - } - ], - "name": "Produits r\u00e9siduels" - }, - { - "name": "Produits interm\u00e9diaires" - }, - { - "name": "Produits finis" - }, - { - "name": "Marchandises en voie d'acheminement, mises en d\u00e9p\u00f4t ou donn\u00e9es en consignation" - }, - { - "name": "Marchandises" - } - ], - "name": "Produits finis et marchandises" - }, - { - "children": [ - { - "name": "Terrains" - }, - { - "children": [ - { - "name": "Immeubles construits" - }, - { - "name": "Immeubles acquis" - } - ], - "name": "Immeubles" - } - ], - "name": "Terrains et immeubles destin\u00e9s \u00e0 la revente" - }, - { - "children": [ - { - "name": "Acomptes vers\u00e9s sur produits finis et marchandises" - }, - { - "name": "Acomptes vers\u00e9s sur produits en cours de fabrication et commandes en cours" - }, - { - "name": "Acomptes vers\u00e9s sur terrains et immeubles destin\u00e9s \u00e0 la revente" - }, - { - "name": "Acomptes vers\u00e9s sur mati\u00e8res premi\u00e8res et consommables" - } - ], - "name": "Acomptes vers\u00e9s" - } - ], - "name": "CLASSE 3 - COMPTES DE STOCKS" - } - ], - "name": "TOTAL CLASSES 1 A 5" - }, - { - "children": [ - { - "children": [ - { - "children": [ - { - "children": [ - { - "name": "Cr\u00e9ances sur des entreprises li\u00e9es et des entreprises avec lesquelles la soci\u00e9t\u00e9 a un lien de participation" - }, - { - "name": "Cr\u00e9ances r\u00e9sultant de ventes et prestations de services" - }, - { - "name": "Autres cr\u00e9ances" - } - ], - "name": "Dotations aux corrections de valeur sur cr\u00e9ances de l'actif circulant" - }, - { - "children": [ - { - "name": "Produits finis et marchandises" - }, - { - "name": "Mati\u00e8res premi\u00e8res et consommables" - }, - { - "name": "Terrains et immeubles destin\u00e9s \u00e0 la revente" - }, - { - "name": "Acomptes vers\u00e9s" - }, - { - "name": "Produits en cours de fabrication et commandes en cours" - } - ], - "name": "Dotations aux corrections de valeur sur stocks" - }, - { - "children": [ - { - "name": "Frais de premier \u00e9tablissement" - }, - { - "name": "Autres frais assimil\u00e9s" - }, - { - "name": "Frais de constitution" - }, - { - "name": "Frais d'augmentation de capital et d'op\u00e9rations diverses" - }, - { - "name": "Frais d'\u00e9mission d'emprunts" - } - ], - "name": "Dotations aux corrections de valeur sur frais d'\u00e9tablissement et frais assimil\u00e9s" - }, - { - "children": [ - { - "name": "Autres installations, outillage, mobilier et mat\u00e9riel roulant" - }, - { - "name": "Installations techniques et machines" - }, - { - "children": [ - { - "name": "Terrains" - }, - { - "name": "Constructions" - }, - { - "name": "Agencements et am\u00e9nagements de terrains" - } - ], - "name": "Terrains et constructions" - }, - { - "name": "Acomptes vers\u00e9s et immobilisations corporelles en cours" - } - ], - "name": "Dotations aux corrections de valeur sur immobilisations corporelles" - }, - { - "children": [ - { - "name": "Frais de recherche et de d\u00e9veloppement" - }, - { - "name": "Concessions, brevets, licences, marques ainsi que droits et valeurs similaires" - }, - { - "name": "Fonds de commerce dans la mesure o\u00f9 il a \u00e9t\u00e9 acquis \u00e0 titre on\u00e9reux" - }, - { - "name": "Acomptes vers\u00e9s et immobilisations incorporelles en cours" - } - ], - "name": "Dotations aux corrections de valeur sur immobilisations incorporelles" - } - ], - "name": "Dotations aux corrections de valeur des \u00e9l\u00e9ments d'actif non financiers" - }, - { - "children": [ - { - "children": [ - { - "name": "Autre personnel temporaire" - }, - { - "name": "Etudiants" - }, - { - "name": "Salaires occasionnels" - } - ], - "name": "Autre personnel" - }, - { - "children": [ - { - "name": "Autres avantages" - }, - { - "children": [ - { - "name": "Remboursements pour cong\u00e9 politique, sportif, culturel, \u00e9ducatif et mandats sociaux" - }, - { - "name": "Remboursements trimestre de faveur" - }, - { - "name": "Remboursements mutualit\u00e9" - } - ], - "name": "Remboursements sur salaires" - }, - { - "children": [ - { - "name": "Primes de m\u00e9nage" - }, - { - "name": "Indemnit\u00e9s de licenciement" - }, - { - "name": "Trimestre de faveur" - }, - { - "name": "Gratifications, primes et commissions" - }, - { - "name": "Avantages en nature" - }, - { - "children": [ - { - "name": "Dimanche" - }, - { - "name": "Heures suppl\u00e9mentaires" - }, - { - "name": "Jours f\u00e9ri\u00e9s l\u00e9gaux" - }, - { - "name": "Autres suppl\u00e9ments" - } - ], - "name": "Suppl\u00e9ments pour travail" - }, - { - "name": "Salaires de base" - } - ], - "name": "Salaires bruts" - } - ], - "name": "R\u00e9mun\u00e9rations des salari\u00e9s" - }, - { - "children": [ - { - "name": "Dotation aux provisions pour pensions compl\u00e9mentaires" - }, - { - "name": "Retenue d'imp\u00f4t sur pension compl\u00e9mentaire" - }, - { - "name": "Primes \u00e0 des fonds de pensions ext\u00e9rieurs" - }, - { - "name": "Pensions compl\u00e9mentaires vers\u00e9es par l'employeur" - }, - { - "name": "Prime d'assurance insolvabilit\u00e9" - } - ], - "name": "Pensions compl\u00e9mentaires" - }, - { - "children": [ - { - "name": "Autres charges sociales diverses" - }, - { - "name": "M\u00e9decine du travail" - } - ], - "name": "Autres charges sociales" - }, - { - "children": [ - { - "name": "Assurance accidents du travail" - }, - { - "name": "Service de sant\u00e9 au travail" - }, - { - "children": [ - { - "name": "Caisse Nationale de Sant\u00e9" - }, - { - "name": "Caisse Nationale d'Assurance-Pension" - }, - { - "name": "Cotisations patronales compl\u00e9mentaires" - } - ], - "name": "Charges sociales salari\u00e9s" - }, - { - "name": "Autres charges sociales patronales" - }, - { - "name": "Remboursements de charges sociales" - } - ], - "name": "Charges sociales (part patronale)" - } - ], - "name": "Frais de personnel" - }, - { - "children": [ - { - "children": [ - { - "children": [ - { - "name": "Commissions et courtages sur ventes" - }, - { - "name": "R\u00e9mun\u00e9rations des transitaires" - }, - { - "name": "Commissions et courtages sur achats" - } - ], - "name": "Commissions et courtages" - }, - { - "name": "Traitement informatique" - }, - { - "name": "Autres r\u00e9mun\u00e9rations d'interm\u00e9diaires et honoraires" - }, - { - "name": "Frais de recrutement de personnel" - }, - { - "children": [ - { - "name": "Autres honoraires" - }, - { - "name": "Honoraires comptables et d'audit" - }, - { - "name": "Honoraires fiscaux" - }, - { - "name": "Honoraires juridiques" - } - ], - "name": "Honoraires" - }, - { - "name": "Frais d'actes et de contentieux" - }, - { - "children": [ - { - "name": "Frais de compte" - }, - { - "name": "Commissions et frais sur \u00e9mission d'emprunts" - }, - { - "name": "Frais sur titres (achat, vente, garde)" - }, - { - "name": "Frais sur cartes de cr\u00e9dit" - }, - { - "name": "Location de coffres" - }, - { - "name": "R\u00e9mun\u00e9rations d'affacturage" - }, - { - "name": "Frais sur effets" - }, - { - "name": "Autres frais et commissions bancaires (hors int\u00e9r\u00eats et frais assimil\u00e9s)" - } - ], - "name": "Services bancaires et assimil\u00e9s" - } - ], - "name": "R\u00e9mun\u00e9rations d'interm\u00e9diaires et honoraires" - }, - { - "children": [ - { - "name": "Transports collectifs du personnel" - }, - { - "name": "Autres transports" - }, - { - "name": "Transports administratifs" - }, - { - "name": "Transports sur ventes" - }, - { - "name": "Transports entre \u00e9tablissements ou chantiers" - }, - { - "name": "Transports sur achats" - } - ], - "name": "Transports de biens et transports collectifs du personnel" - }, - { - "children": [ - { - "children": [ - { - "name": "T\u00e9l\u00e9phone et autres frais de t\u00e9l\u00e9communication" - }, - { - "name": "Autres frais postaux (location de bo\u00eetes postales, etc.)" - }, - { - "name": "Timbres" - } - ], - "name": "Frais postaux et frais de t\u00e9l\u00e9communications" - }, - { - "children": [ - { - "name": "Frais de d\u00e9m\u00e9nagement de l'entreprise" - }, - { - "name": "Missions" - }, - { - "children": [ - { - "name": "Direction (respectivement exploitant et associ\u00e9s)" - }, - { - "name": "Personnel" - } - ], - "name": "Voyages et d\u00e9placements" - }, - { - "name": "R\u00e9ceptions et frais de repr\u00e9sentation" - } - ], - "name": "Frais de d\u00e9placements et de repr\u00e9sentation" - }, - { - "children": [ - { - "name": "Sponsoring" - }, - { - "name": "Dons courants" - }, - { - "name": "Catalogues et imprim\u00e9s et publications" - }, - { - "name": "Cadeaux \u00e0 la client\u00e8le" - }, - { - "name": "Foires et expositions" - }, - { - "name": "Echantillons" - }, - { - "name": "Annonces et insertions" - }, - { - "name": "Autres achats de services publicitaires" - } - ], - "name": "Frais de marketing et de publicit\u00e9" - } - ], - "name": "Frais de marketing et de communication" - }, - { - "children": [ - { - "name": "Assurance insolvabilit\u00e9 clients" - }, - { - "name": "Assurance risque d'exploitation" - }, - { - "name": "Assurance responsabilit\u00e9 civile" - }, - { - "children": [ - { - "name": "sur achats" - }, - { - "name": "sur ventes" - }, - { - "name": "sur autres biens" - } - ], - "name": "Assurance-transport" - }, - { - "name": "Autres assurances" - }, - { - "name": "Assurances sur biens pris en location" - }, - { - "children": [ - { - "name": "V\u00e9hicules" - }, - { - "name": "Installations" - }, - { - "name": "B\u00e2timents" - }, - { - "name": "Sur autres biens de l'actif" - } - ], - "name": "Assurances sur biens de l'actif" - } - ], - "name": "Primes d'assurance" - }, - { - "name": "Rabais, remises et ristournes obtenus sur autres charges externes" - }, - { - "children": [ - { - "name": "Elimination de d\u00e9chets non industriels" - }, - { - "name": "Frais de surveillance" - }, - { - "children": [ - { - "name": "Documentation technique" - }, - { - "name": "Documentation g\u00e9n\u00e9rale" - } - ], - "name": "Documentation" - }, - { - "name": "Frais de colloques, s\u00e9minaires, conf\u00e9rences" - }, - { - "name": "Cotisations aux associations professionnelles" - }, - { - "name": "Elimination des d\u00e9chets industriels" - }, - { - "name": "Autres charges externes diverses" - }, - { - "name": "Evacuation des eaux us\u00e9es" - } - ], - "name": "Charges externes diverses" - }, - { - "children": [ - { - "children": [ - { - "name": "Sur installations techniques et machines" - }, - { - "name": "Sur mat\u00e9riel roulant" - }, - { - "name": "Sur autres installations, outillages et machines" - } - ], - "name": "Entretien et r\u00e9parations" - }, - { - "name": "Contrats de maintenance" - }, - { - "name": "Etudes et recherches (non incorpor\u00e9es dans les produits)" - }, - { - "name": "Sous-traitance g\u00e9n\u00e9rale (non incorpor\u00e9e directement aux ouvrages, travaux et produits)" - } - ], - "name": "Sous-traitance, entretiens et r\u00e9parations" - }, - { - "children": [ - { - "name": "Malis sur emballages" - }, - { - "children": [ - { - "name": "B\u00e2timents" - }, - { - "name": "Terrains" - } - ], - "name": "Locations immobili\u00e8res" - }, - { - "children": [ - { - "name": "Mat\u00e9riel roulant" - }, - { - "name": "Autres installations, outillages et machines" - }, - { - "name": "Installations techniques et machines" - } - ], - "name": "Leasing mobilier" - }, - { - "children": [ - { - "name": "Terrains" - }, - { - "name": "B\u00e2timents" - } - ], - "name": "Leasing immobilier" - }, - { - "name": "Charges locatives et de copropri\u00e9t\u00e9" - }, - { - "children": [ - { - "name": "Mat\u00e9riel roulant" - }, - { - "name": "Installations techniques et machines" - }, - { - "name": "Autres installations, outillages et machines" - } - ], - "name": "Locations mobili\u00e8res" - } - ], - "name": "Loyers et charges locatives" - }, - { - "children": [ - { - "name": "Personnel int\u00e9rimaire" - }, - { - "name": "Personnel pr\u00eat\u00e9 \u00e0 l'entreprise" - } - ], - "name": "Personnel ext\u00e9rieur \u00e0 l'entreprise" - } - ], - "name": "Autres charges externes" - }, - { - "children": [ - { - "name": "Mati\u00e8res premi\u00e8res" - }, - { - "children": [ - { - "name": "Mati\u00e8res consommables" - }, - { - "name": "Mati\u00e8res premi\u00e8res" - }, - { - "name": "Fournitures consommables" - }, - { - "name": "Achats de biens destin\u00e9s \u00e0 la revente" - }, - { - "name": "Emballages" - }, - { - "name": "Approvisionnements" - }, - { - "name": "Achats non stock\u00e9s et achats incorpor\u00e9s aux ouvrages et produits" - }, - { - "name": "Rabais, remises et ristournes non affect\u00e9s" - } - ], - "name": "Rabais, remises et ristournes obtenus" - }, - { - "children": [ - { - "name": "Fournitures de magasin" - }, - { - "name": "Fournitures de bureau" - }, - { - "name": "Carburants" - }, - { - "name": "Lubrifiants" - }, - { - "children": [ - { - "name": "Solides" - }, - { - "name": "Liquides" - }, - { - "name": "Gaz comprim\u00e9" - } - ], - "name": "Combustibles" - }, - { - "name": "Produits d'entretien" - }, - { - "name": "Fournitures d'atelier et d'usine" - }, - { - "name": "Autres fournitures consommables" - } - ], - "name": "Fournitures consommables" - }, - { - "children": [ - { - "name": "Marchandises" - }, - { - "name": "Immeubles" - }, - { - "name": "Terrains" - } - ], - "name": "Achats de biens destin\u00e9s \u00e0 la revente" - }, - { - "children": [ - { - "children": [ - { - "name": "Autres mati\u00e8res et fournitures non stock\u00e9es" - }, - { - "name": "Lubrifiants" - }, - { - "name": "Carburants" - }, - { - "name": "V\u00eatements professionnels" - }, - { - "children": [ - { - "name": "Eau" - }, - { - "name": "Gaz de canalisation" - }, - { - "name": "Electricit\u00e9" - } - ], - "name": "Fournitures non stockables" - }, - { - "name": "Fournitures administratives" - }, - { - "name": "Fournitures d'entretien et de petit \u00e9quipement" - } - ], - "name": "Achats non stock\u00e9s de mati\u00e8res et fournitures" - }, - { - "children": [ - { - "children": [ - { - "name": "Recherche et d\u00e9veloppement" - }, - { - "name": "Frais d'architectes et d'ing\u00e9nieurs" - }, - { - "name": "Travail \u00e0 fa\u00e7on" - } - ], - "name": "Achats d'\u00e9tudes et prestations de service (incorpor\u00e9s aux ouvrages et produits)" - }, - { - "name": "Achats de mat\u00e9riel, \u00e9quipements, pi\u00e8ces d\u00e9tach\u00e9es et travaux (incorpor\u00e9s aux ouvrages et produits)" - }, - { - "name": "Autres achats d'\u00e9tudes et de prestations de service" - } - ], - "name": "Achats incorpor\u00e9s aux ouvrages et produits" - } - ], - "name": "Achats non stock\u00e9s et achats incorpor\u00e9s aux ouvrages et produits" - }, - { - "name": "Mati\u00e8res consommables" - }, - { - "children": [ - { - "name": "Emballages non r\u00e9cup\u00e9rables" - }, - { - "name": "Emballages \u00e0 usage mixte" - }, - { - "name": "Emballages r\u00e9cup\u00e9rables" - } - ], - "name": "Emballages" - }, - { - "name": "Approvisionnements" - }, - { - "children": [ - { - "name": "Variation des stocks de mati\u00e8res premi\u00e8res" - }, - { - "name": "Variation des stocks de mati\u00e8res consommables" - }, - { - "name": "Variation des stocks de fournitures consommables" - }, - { - "name": "Variation des stocks d'emballages" - }, - { - "name": "Variation des stocks d'approvisionnements" - }, - { - "name": "Variation des stocks de biens destin\u00e9s \u00e0 la revente" - } - ], - "name": "Variation des stocks" - } - ], - "name": "Consommation de marchandises et de mati\u00e8res premi\u00e8res et consommables" - }, - { - "children": [ - { - "children": [ - { - "name": "Imp\u00f4ts support\u00e9s par les entreprises non r\u00e9sidentes" - }, - { - "children": [ - { - "name": "Exercices ant\u00e9rieurs" - }, - { - "name": "Exercice courant" - } - ], - "name": "Imp\u00f4ts support\u00e9s par les \u00e9tablissements stables" - }, - { - "name": "Retenues d'imp\u00f4t \u00e0 la source" - }, - { - "name": "Autres imp\u00f4ts \u00e9trangers" - } - ], - "name": "Imp\u00f4ts \u00e9trangers sur le r\u00e9sultat" - }, - { - "children": [ - { - "name": "Exercice courant" - }, - { - "name": "Exercices ant\u00e9rieurs" - } - ], - "name": "Imp\u00f4t commercial" - }, - { - "children": [ - { - "name": "Exercice courant" - }, - { - "name": "Exercices ant\u00e9rieurs" - } - ], - "name": "Imp\u00f4t sur le revenu des collectivit\u00e9s" - }, - { - "children": [ - { - "name": "Dotations aux provisions pour imp\u00f4ts diff\u00e9r\u00e9s" - }, - { - "name": "Dotations aux provisions pour imp\u00f4ts" - } - ], - "name": "Dotations aux provisions pour imp\u00f4ts sur le r\u00e9sultat" - } - ], - "name": "Imp\u00f4ts sur le r\u00e9sultat" - }, - { - "children": [ - { - "name": "Dotations aux provisions pour autres imp\u00f4ts" - }, - { - "children": [ - { - "name": "Exercices ant\u00e9rieurs" - }, - { - "name": "Exercice courant" - } - ], - "name": "Imp\u00f4t sur la fortune" - }, - { - "name": "Taxe d'abonnement" - }, - { - "name": "Imp\u00f4ts \u00e9trangers" - }, - { - "name": "Autres imp\u00f4ts et taxes" - } - ], - "name": "Autres imp\u00f4ts ne figurant pas sous le poste ci-dessus" - }, - { - "children": [ - { - "name": "Dotations aux provisions exceptionnelles" - }, - { - "children": [ - { - "name": "Sur cr\u00e9ances" - }, - { - "name": "Sur stocks" - } - ], - "name": "Dotations aux corrections de valeur exceptionnelles sur \u00e9l\u00e9ments de l'actif circulant" - }, - { - "children": [ - { - "name": "Sur immobilisations incorporelles" - }, - { - "name": "Sur immobilisations corporelles" - } - ], - "name": "Dotations aux corrections de valeur exceptionnelles sur immobilisations incorporelles et corporelles" - }, - { - "children": [ - { - "name": "Parts dans des entreprises li\u00e9es" - }, - { - "name": "Actions propres ou parts propres" - }, - { - "name": "Titres ayant le caract\u00e8re d'immobilisations" - }, - { - "name": "Cr\u00e9ances sur des entreprises li\u00e9es" - }, - { - "name": "Pr\u00eats et cr\u00e9ances immobilis\u00e9es" - }, - { - "name": "Parts dans des entreprises avec lesquelles la soci\u00e9t\u00e9 a un lien de participation" - }, - { - "name": "Cr\u00e9ances sur des entreprises avec lesquelles la soci\u00e9t\u00e9 a un lien de participation" - } - ], - "name": "Valeur comptable des immobilisations financi\u00e8res c\u00e9d\u00e9es" - }, - { - "children": [ - { - "name": "Sur autres cr\u00e9ances" - }, - { - "name": "Sur des entreprises li\u00e9es et sur des entreprises avec lesquelles la soci\u00e9t\u00e9 a un lien de participation" - } - ], - "name": "Valeur comptable des cr\u00e9ances de l'actif circulant financier c\u00e9d\u00e9es" - }, - { - "children": [ - { - "name": "Autres charges exceptionnelles diverses" - }, - { - "name": "Dommages et int\u00e9r\u00eats" - }, - { - "name": "Amendes et p\u00e9nalit\u00e9s fiscales, sociales et p\u00e9nales" - }, - { - "name": "P\u00e9nalit\u00e9s sur march\u00e9s et d\u00e9dits pay\u00e9s sur achats et ventes" - }, - { - "name": "Malis provenant de clauses d'indexation" - } - ], - "name": "Autres charges exceptionnelles" - }, - { - "children": [ - { - "name": "Immobilisations corporelles" - }, - { - "name": "Immobilisations incorporelles" - } - ], - "name": "Valeur comptable des immobilisations incorporelles et corporelles c\u00e9d\u00e9es" - } - ], - "name": "Charges exceptionnelles" - }, - { - "children": [ - { - "name": "Quote-part de perte dans les entreprises collectives (autres que les soci\u00e9t\u00e9s de capitaux)" - }, - { - "children": [ - { - "name": "Escomptes accord\u00e9s" - }, - { - "name": "Int\u00e9r\u00eats sur dettes commerciales" - }, - { - "children": [ - { - "name": "Int\u00e9r\u00eats bancaires sur op\u00e9rations de financement" - }, - { - "name": "Int\u00e9r\u00eats sur leasings financiers" - }, - { - "name": "Int\u00e9r\u00eats bancaires sur comptes courants" - } - ], - "name": "Int\u00e9r\u00eats bancaires et assimil\u00e9s" - }, - { - "children": [ - { - "name": "Int\u00e9r\u00eats des dettes subordonn\u00e9es" - }, - { - "name": "Int\u00e9r\u00eats des emprunts obligataires" - } - ], - "name": "Int\u00e9r\u00eats des dettes financi\u00e8res" - }, - { - "name": "Int\u00e9r\u00eats sur autres emprunts et dettes" - }, - { - "name": "Escomptes et frais sur effets" - }, - { - "name": "Int\u00e9r\u00eats sur des entreprises li\u00e9es et sur des entreprises avec lesquelles la soci\u00e9t\u00e9 a un lien de participation" - } - ], - "name": "Int\u00e9r\u00eats et escomptes" - }, - { - "children": [ - { - "name": "Parts dans des entreprises li\u00e9es" - }, - { - "name": "Actions propres ou parts propres" - }, - { - "name": "Parts dans des entreprises avec lesquelles la soci\u00e9t\u00e9 a un lien de participation" - }, - { - "name": "Autres valeurs mobili\u00e8res" - } - ], - "name": "Moins-values de cession de valeurs mobili\u00e8res" - }, - { - "children": [ - { - "children": [ - { - "name": "Autres valeurs mobili\u00e8res" - }, - { - "name": "Parts dans des entreprises li\u00e9es" - }, - { - "name": "Actions propres ou parts propres" - }, - { - "name": "Parts dans des entreprises avec lesquelles la soci\u00e9t\u00e9 a un lien de participation" - } - ], - "name": "Dotations aux corrections de valeur sur valeurs mobili\u00e8res" - }, - { - "name": "Dotations aux corrections de valeur sur autres cr\u00e9ances" - }, - { - "name": "Dotations aux corrections de valeur sur cr\u00e9ances sur des entreprises li\u00e9es et sur des entreprises avec lesquelles la soci\u00e9t\u00e9 a un lien de participation" - }, - { - "name": "Ajustements pour juste valeur sur \u00e9l\u00e9ments financiers de l'actif circulant" - } - ], - "name": "Dotations aux corrections de valeur et ajustements pour juste valeur sur \u00e9l\u00e9ments financiers de l'actif circulant" - }, - { - "children": [ - { - "name": "Ajustements pour juste valeur sur immobilisations financi\u00e8res" - }, - { - "children": [ - { - "name": "Parts dans des entreprises avec lesquelles la soci\u00e9t\u00e9 a un lien de participation" - }, - { - "name": "Cr\u00e9ances sur des entreprises li\u00e9es" - }, - { - "name": "Parts dans des entreprises li\u00e9es" - }, - { - "name": "Pr\u00eats et cr\u00e9ances immobilis\u00e9es" - }, - { - "name": "Actions propres ou parts propres" - }, - { - "name": "Cr\u00e9ances sur des entreprises avec lesquelles la soci\u00e9t\u00e9 a un lien de participation" - }, - { - "name": "Titres ayant le caract\u00e8re d'immobilisations" - } - ], - "name": "Dotations aux corrections de valeur sur immobilisations financi\u00e8res" - } - ], - "name": "Dotations aux corrections de valeur et ajustements pour juste valeur sur immobilisations financi\u00e8res" - }, - { - "name": "Dotations aux provisions financi\u00e8res" - }, - { - "name": "Autres charges financi\u00e8res" - }, - { - "name": "Pertes de change" - } - ], - "name": "Charges financi\u00e8res" - }, - { - "children": [ - { - "name": "Jetons de pr\u00e9sence" - }, - { - "children": [ - { - "name": "Cr\u00e9ances sur des entreprises li\u00e9es et sur des entreprises avec lesquelles la soci\u00e9t\u00e9 a un lien de participation" - }, - { - "name": "Autres cr\u00e9ances" - }, - { - "name": "Cr\u00e9ances r\u00e9sultant de ventes et de prestations de services" - } - ], - "name": "Pertes sur cr\u00e9ances irr\u00e9couvrables" - }, - { - "children": [ - { - "name": "Taxe de cabaretage" - }, - { - "name": "Taxes sur les v\u00e9hicules" - }, - { - "children": [ - { - "name": "Droits d'hypoth\u00e8ques" - }, - { - "name": "Taxe d'abonnement" - }, - { - "name": "Droits de timbre" - }, - { - "name": "Droits d'enregistrement" - }, - { - "name": "Autres droits d'enregistrement et de timbre, droits d'hypoth\u00e8ques" - } - ], - "name": "Droits d'enregistrement et de timbre, droits d'hypoth\u00e8ques" - }, - { - "name": "Droits d'accises \u00e0 la production et taxe de consommation" - }, - { - "children": [ - { - "name": "Droits d'accises et taxe de consommation sur marchandises en provenance de l'\u00e9tranger" - }, - { - "name": "Droits de douane" - }, - { - "name": "Montants compensatoires" - } - ], - "name": "Droits sur les marchandises en provenance de l'\u00e9tranger" - }, - { - "name": "TVA non d\u00e9ductible" - }, - { - "name": "Imp\u00f4t foncier" - }, - { - "name": "Dotations aux provisions pour imp\u00f4ts" - }, - { - "name": "Autres droits et imp\u00f4ts" - } - ], - "name": "Imp\u00f4ts, taxes et versements assimil\u00e9s" - }, - { - "name": "Indemnit\u00e9s" - }, - { - "name": "Autres charges d'exploitation diverses" - }, - { - "name": "Tanti\u00e8mes" - }, - { - "name": "Dotations aux provisions d'exploitation" - }, - { - "name": "Dotations aux plus-values immunis\u00e9es" - }, - { - "children": [ - { - "name": "Marques et franchises" - }, - { - "children": [ - { - "name": "Autres droits et valeurs similaires" - }, - { - "name": "Droits d'auteur et de reproduction" - } - ], - "name": "Droits et valeurs similaires" - }, - { - "name": "Brevets" - }, - { - "name": "Concessions" - }, - { - "name": "Licences informatiques" - } - ], - "name": "Redevances pour concessions, brevets, licences, marques, droits et valeurs similaires" - } - ], - "name": "Autres charges d'exploitation" - } - ], - "name": "CLASSE 6 - COMPTES DE CHARGES" - }, - { - "children": [ - { - "children": [ - { - "name": "R\u00e9gularisations d'imp\u00f4t sur le revenu des collectivit\u00e9s" - }, - { - "name": "R\u00e9gularisations d'imp\u00f4t commercial" - }, - { - "children": [ - { - "name": "Reprises sur provisions pour imp\u00f4ts diff\u00e9r\u00e9s" - }, - { - "name": "Reprises sur provisions pour imp\u00f4ts" - } - ], - "name": "Reprises sur provisions pour imp\u00f4ts sur le r\u00e9sultat" - }, - { - "name": "R\u00e9gularisations d'imp\u00f4ts \u00e9trangers sur le r\u00e9sultat" - } - ], - "name": "R\u00e9gularisations d'imp\u00f4ts sur le r\u00e9sultat" - }, - { - "children": [ - { - "name": "R\u00e9gularisations de taxes d'abonnement" - }, - { - "name": "Reprises sur provisions pour autres imp\u00f4ts" - }, - { - "name": "R\u00e9gularisations d'autres imp\u00f4ts et taxes" - }, - { - "name": "R\u00e9gularisations d'imp\u00f4ts \u00e9trangers" - }, - { - "name": "R\u00e9gularisations d'imp\u00f4t sur la fortune" - } - ], - "name": "R\u00e9gularisations d'autres imp\u00f4ts ne figurant pas sous le poste ci-dessus" - }, - { - "children": [ - { - "name": "Ristournes per\u00e7ues des coop\u00e9ratives (provenant des exc\u00e9dents)" - }, - { - "children": [ - { - "name": "Bonifications d'int\u00e9r\u00eat" - }, - { - "name": "Montants compensatoires" - }, - { - "name": "Subventions sur produits" - }, - { - "children": [ - { - "name": "Autres subventions destin\u00e9es \u00e0 promouvoir l'emploi" - }, - { - "name": "Primes d'apprentissage re\u00e7ues" - } - ], - "name": "Subventions destin\u00e9es \u00e0 promouvoir l'emploi" - }, - { - "name": "Autres subventions d'exploitation" - } - ], - "name": "Subventions d'exploitation" - }, - { - "children": [ - { - "name": "Subventions d'investissement en capital" - }, - { - "name": "Plus-values immunis\u00e9es non r\u00e9investies" - }, - { - "name": "Plus-values immunis\u00e9es r\u00e9investies" - } - ], - "name": "Reprises de plus-values immunis\u00e9es et de subventions d'investissement en capital" - }, - { - "name": "Indemnit\u00e9s d'assurance touch\u00e9es" - }, - { - "children": [ - { - "children": [ - { - "name": "Droits d'auteur et de reproduction" - }, - { - "name": "Autres droits et valeurs similaires" - } - ], - "name": "Droits et valeurs similaires" - }, - { - "name": "Marques et franchises" - }, - { - "name": "Concessions" - }, - { - "name": "Licences informatiques" - }, - { - "name": "Brevets" - } - ], - "name": "Redevances pour concessions, brevets, licences, marques, droits et valeurs similaires" - }, - { - "name": "Reprises sur provisions d'exploitation" - }, - { - "name": "Revenus des immeubles non affect\u00e9s aux activit\u00e9s professionnelles" - }, - { - "name": "Autres produits d'exploitation divers" - }, - { - "name": "Jetons de pr\u00e9sence, tanti\u00e8mes et r\u00e9mun\u00e9rations assimil\u00e9es" - } - ], - "name": "Autres produits d'exploitation" - }, - { - "children": [ - { - "children": [ - { - "name": "Int\u00e9r\u00eats sur cr\u00e9ances commerciales" - }, - { - "name": "Int\u00e9r\u00eats sur autres cr\u00e9ances" - }, - { - "children": [ - { - "name": "Int\u00e9r\u00eats sur comptes \u00e0 terme" - }, - { - "name": "Int\u00e9r\u00eats sur leasings financiers" - }, - { - "name": "Int\u00e9r\u00eats sur comptes courants" - } - ], - "name": "Int\u00e9r\u00eats bancaires et assimil\u00e9s" - }, - { - "name": "Int\u00e9r\u00eats sur des entreprises li\u00e9es et des entreprises avec lesquelles la soci\u00e9t\u00e9 a un lien de participation" - }, - { - "name": "Escomptes d'effets de commerce" - }, - { - "name": "Escomptes obtenus" - } - ], - "name": "Autres int\u00e9r\u00eats et escomptes" - }, - { - "name": "Autres produits financiers" - }, - { - "children": [ - { - "name": "Cr\u00e9ances sur des entreprises avec lesquelles la soci\u00e9t\u00e9 a un lien de participation" - }, - { - "name": "Titres ayant le caract\u00e8re d'immobilisations" - }, - { - "name": "Parts dans des entreprises li\u00e9es" - }, - { - "name": "Parts dans des entreprises avec lesquelles la soci\u00e9t\u00e9 a un lien de participation" - }, - { - "name": "Cr\u00e9ances sur des entreprises li\u00e9es" - }, - { - "name": "Actions propres ou parts propres" - }, - { - "name": "Pr\u00eats et cr\u00e9ances immobilis\u00e9es" - } - ], - "name": "Revenus des immobilisations financi\u00e8res" - }, - { - "children": [ - { - "name": "Ajustements pour juste valeur sur immobilisations financi\u00e8res" - }, - { - "children": [ - { - "name": "Pr\u00eats et cr\u00e9ances immobilis\u00e9es" - }, - { - "name": "Actions propres ou parts propres" - }, - { - "name": "Cr\u00e9ances sur des entreprises avec lesquelles la soci\u00e9t\u00e9 a un lien de participation" - }, - { - "name": "Cr\u00e9ances sur des entreprises li\u00e9es" - }, - { - "name": "Parts dans des entreprises avec lesquelles la soci\u00e9t\u00e9 a un lien de participation" - }, - { - "name": "Parts dans des entreprises li\u00e9es" - }, - { - "name": "Titres ayant le caract\u00e8re d'immobilisations" - } - ], - "name": "Reprises sur corrections de valeur sur immobilisations financi\u00e8res" - } - ], - "name": "Reprises sur corrections de valeur et ajustements pour juste valeur sur immobilisations financi\u00e8res" - }, - { - "children": [ - { - "children": [ - { - "name": "Parts dans des entreprises avec lesquelles la soci\u00e9t\u00e9 a un lien de participation" - }, - { - "name": "Autres valeurs mobili\u00e8res" - }, - { - "name": "Actions propres ou parts propres" - }, - { - "name": "Parts dans des entreprises li\u00e9es" - } - ], - "name": "Plus-value de cession de valeurs mobili\u00e8res" - }, - { - "children": [ - { - "name": "Parts dans des entreprises avec lesquelles la soci\u00e9t\u00e9 a un lien de participation" - }, - { - "name": "Actions propres ou parts propres" - }, - { - "name": "Autres valeurs mobili\u00e8res" - }, - { - "name": "Parts dans des entreprises li\u00e9es" - } - ], - "name": "Autres produits de valeurs mobili\u00e8res" - } - ], - "name": "Plus-value de cession et autres produits de valeurs mobili\u00e8res" - }, - { - "children": [ - { - "children": [ - { - "name": "Parts dans des entreprises li\u00e9es" - }, - { - "name": "Parts dans des entreprises avec lesquelles la soci\u00e9t\u00e9 a un lien de participation" - }, - { - "name": "Autres valeurs mobili\u00e8res" - }, - { - "name": "Actions propres ou parts propres" - } - ], - "name": "Reprises sur corrections de valeur sur valeurs mobili\u00e8res" - }, - { - "name": "Reprises sur corrections de valeur sur autres cr\u00e9ances" - }, - { - "name": "Reprises sur corrections de valeur sur cr\u00e9ances sur des entreprises li\u00e9es et sur des entreprises avec lesquelles la soci\u00e9t\u00e9 a un lien de participation" - }, - { - "name": "Ajustements pour juste valeur sur \u00e9l\u00e9ments financiers de l'actif circulant" - } - ], - "name": "Reprises sur corrections de valeur et ajustements pour juste valeur sur \u00e9l\u00e9ments financiers de l'actif circulant" - }, - { - "name": "Gains de change" - }, - { - "name": "Quote-part de b\u00e9n\u00e9fice dans les entreprises collectives (autres que les soci\u00e9t\u00e9s de capitaux)" - }, - { - "name": "Reprises sur provisions financi\u00e8res" - } - ], - "name": "Produits financiers" - }, - { - "children": [ - { - "children": [ - { - "name": "Prestations de services" - }, - { - "name": "Produits" - }, - { - "name": "Immeubles en construction" - } - ], - "name": "Ventes sur commandes en cours" - }, - { - "children": [ - { - "name": "Ventes de marchandises" - }, - { - "name": "Ventes d'autres \u00e9l\u00e9ments destin\u00e9s \u00e0 la revente" - }, - { - "name": "Ventes de terrains et d'immeubles existants (promotion immobili\u00e8re)" - } - ], - "name": "Ventes d'\u00e9l\u00e9ments destin\u00e9s \u00e0 la revente" - }, - { - "name": "Ventes de produits r\u00e9siduels" - }, - { - "name": "Prestations de services" - }, - { - "name": "Ventes de produits finis" - }, - { - "children": [ - { - "name": "Sur autres \u00e9l\u00e9ments du chiffre d'affaires" - }, - { - "name": "Sur ventes de produits r\u00e9siduels" - }, - { - "name": "Sur ventes d'\u00e9l\u00e9ments destin\u00e9s \u00e0 la revente" - }, - { - "name": "Sur prestations de services" - }, - { - "name": "Sur ventes sur commandes en cours" - }, - { - "name": "Sur ventes de produits interm\u00e9diaires" - }, - { - "name": "Sur ventes de produits finis" - } - ], - "name": "Rabais, remises et ristournes accord\u00e9s par l'entreprise" - }, - { - "children": [ - { - "children": [ - { - "name": "Loyer immobilier" - }, - { - "name": "Loyer mobilier" - } - ], - "name": "Locations" - }, - { - "name": "Ventes d'emballages" - }, - { - "name": "Commissions et courtages" - }, - { - "name": "Autres \u00e9l\u00e9ments divers du chiffre d'affaires" - } - ], - "name": "Autres \u00e9l\u00e9ments du chiffre d'affaires" - }, - { - "name": "Ventes de produits interm\u00e9diaires" - } - ], - "name": "Montant net du chiffre d'affaires" - }, - { - "children": [ - { - "children": [ - { - "name": "Variation des stocks d'immeubles en construction" - }, - { - "name": "Variation des stocks de produits en cours" - }, - { - "name": "Variation des stocks de commandes en cours \u2013 produits" - }, - { - "name": "Variation des stocks de commandes en cours \u2013 prestations de services" - } - ], - "name": "Variation des stocks de produits en cours de fabrication et de commandes en cours" - }, - { - "children": [ - { - "name": "Variation des stocks de produits interm\u00e9diaires" - }, - { - "name": "Variation des stocks de marchandises" - }, - { - "name": "Variation des stocks de produits r\u00e9siduels" - }, - { - "name": "Variation des stocks de marchandises en voie d'acheminement, mises en d\u00e9p\u00f4t ou donn\u00e9es en consignation" - }, - { - "name": "Variation des stocks de produits finis" - } - ], - "name": "Variation des stocks de produits finis et marchandises" - } - ], - "name": "Variation des stocks de produits finis, d'en cours de fabrication et des commandes en cours" - }, - { - "children": [ - { - "children": [ - { - "children": [ - { - "name": "Licences informatiques" - }, - { - "name": "Marques et franchises" - }, - { - "children": [ - { - "name": "Autres droits et valeurs similaires" - }, - { - "name": "Droits d'auteur et de reproduction" - } - ], - "name": "Droits et valeurs similaires" - }, - { - "name": "Brevets" - }, - { - "name": "Concessions" - } - ], - "name": "Concessions, brevets, licences, marques, droits et valeurs similaires" - }, - { - "name": "Frais de recherche et d\u00e9veloppement" - } - ], - "name": "Immobilisations incorporelles" - }, - { - "children": [ - { - "name": "Terrains et constructions" - }, - { - "name": "Installations techniques et machines" - }, - { - "name": "Autres installations, outillage, mobilier et mat\u00e9riel roulant" - } - ], - "name": "Immobilisations corporelles" - } - ], - "name": "Production immobilis\u00e9e" - }, - { - "children": [ - { - "children": [ - { - "name": "Cr\u00e9ances sur des entreprises li\u00e9es et sur des entreprises avec lesquelles la soci\u00e9t\u00e9 a un lien de participation" - }, - { - "name": "Autres cr\u00e9ances" - }, - { - "name": "Cr\u00e9ances r\u00e9sultant de ventes et prestations de services" - } - ], - "name": "Reprises de corrections de valeur sur cr\u00e9ances de l'actif circulant" - }, - { - "children": [ - { - "name": "Concessions, brevets, licences, marques ainsi que droits et valeurs similaires" - }, - { - "name": "Frais de recherche et de d\u00e9veloppement" - }, - { - "name": "Acomptes vers\u00e9s et immobilisations incorporelles en cours" - }, - { - "name": "Fonds de commerce, dans la mesure o\u00f9 il a \u00e9t\u00e9 acquis \u00e0 titre on\u00e9reux" - } - ], - "name": "Reprises de corrections de valeur sur immobilisations incorporelles" - }, - { - "children": [ - { - "name": "Autres installations, outillage, mobilier et mat\u00e9riel roulant" - }, - { - "children": [ - { - "name": "Agencements et am\u00e9nagements de terrains" - }, - { - "name": "Terrains" - }, - { - "name": "Constructions" - }, - { - "name": "Constructions sur sol d'autrui" - } - ], - "name": "Terrains et constructions" - }, - { - "name": "Installations techniques et machines" - }, - { - "name": "Acomptes vers\u00e9s et immobilisations corporelles en cours" - } - ], - "name": "Reprises de corrections de valeur sur immobilisations corporelles" - }, - { - "children": [ - { - "name": "Produits en cours de fabrication et commandes en cours" - }, - { - "name": "Acomptes vers\u00e9s" - }, - { - "name": "Mati\u00e8res premi\u00e8res et consommables" - }, - { - "name": "Produits finis et marchandises" - }, - { - "name": "Terrains et immeubles destin\u00e9s \u00e0 la revente" - } - ], - "name": "Reprises de corrections de valeur sur stocks" - } - ], - "name": "Reprises de corrections de valeur des \u00e9l\u00e9ments d'actif non financiers" - }, - { - "children": [ - { - "children": [ - { - "name": "Subventions exceptionnelles" - }, - { - "name": "Bonis provenant du rachat par l'entreprise d'actions et d'obligations \u00e9mises par elle-m\u00eame" - }, - { - "name": "Bonis provenant de clauses d'indexation" - }, - { - "name": "P\u00e9nalit\u00e9s sur march\u00e9s et d\u00e9dits per\u00e7us sur achats et sur ventes" - }, - { - "name": "Rentr\u00e9es sur cr\u00e9ances amorties" - }, - { - "name": "Lib\u00e9ralit\u00e9s re\u00e7ues" - }, - { - "name": "Autres produits exceptionnels divers" - } - ], - "name": "Autres produits exceptionnels" - }, - { - "children": [ - { - "name": "Immobilisations corporelles" - }, - { - "name": "Immobilisations incorporelles" - } - ], - "name": "Produits de cession d'immobilisations incorporelles et corporelles" - }, - { - "children": [ - { - "name": "Autres cr\u00e9ances" - }, - { - "name": "Cr\u00e9ances sur des entreprises li\u00e9es et sur des entreprises avec lesquelles la soci\u00e9t\u00e9 a un lien de participation" - } - ], - "name": "Produits de cession sur cr\u00e9ances de l'actif circulant financier" - }, - { - "children": [ - { - "name": "Parts dans des entreprises li\u00e9es" - }, - { - "name": "Cr\u00e9ances sur des entreprises li\u00e9es" - }, - { - "name": "Parts dans des entreprises avec lesquelles la soci\u00e9t\u00e9 a un lien de participation" - }, - { - "name": "Cr\u00e9ances sur des entreprises avec lesquelles la soci\u00e9t\u00e9 a un lien de participation" - }, - { - "name": "Titres ayant le caract\u00e8re d'immobilisations" - }, - { - "name": "Pr\u00eats et cr\u00e9ances immobilis\u00e9s" - }, - { - "name": "Actions propres ou parts propres" - } - ], - "name": "Produits de cession d'immobilisations financi\u00e8res" - }, - { - "name": "Reprises sur provisions exceptionnelles" - }, - { - "children": [ - { - "name": "Sur stocks" - }, - { - "name": "Sur cr\u00e9ances de l'actif circulant" - } - ], - "name": "Reprises sur corrections de valeur exceptionnelles sur \u00e9l\u00e9ments de l'actif circulant" - }, - { - "children": [ - { - "name": "Immobilisations corporelles" - }, - { - "name": "Immobilisations incorporelles" - } - ], - "name": "Reprises sur corrections de valeur exceptionnelles sur immobilisations incorporelles et corporelles" - } - ], - "name": "Produits exceptionnels" - } - ], - "name": "CLASSE 7 - COMPTES DE PRODUITS" - } - ], - "name": "TOTAL CLASSES 6 ET 7" - } - ], - "name": "Plan de compte Luxembourgeois - Loi de Juin 2009 (THAMINI & ADN & ACSONE)", - "parent_id": "" - } -} \ No newline at end of file diff --git a/erpnext/accounts/doctype/chart_of_accounts/charts/ma_l10n_kzc_temp_chart.json b/erpnext/accounts/doctype/chart_of_accounts/charts/ma_l10n_kzc_temp_chart.json deleted file mode 100644 index 309b55b394..0000000000 --- a/erpnext/accounts/doctype/chart_of_accounts/charts/ma_l10n_kzc_temp_chart.json +++ /dev/null @@ -1,3930 +0,0 @@ -{ - "name": "compta Kazacube", - "root": { - "children": [ - { - "children": [ - { - "name": "RESULTAT FINANCIER" - }, - { - "name": "RESULTAT NON COURANT" - }, - { - "name": "RESULTAT AVANT IMPOTS" - }, - { - "children": [ - { - "name": "Marge brute" - }, - { - "name": "R\u00e9sultat d'exploitation" - }, - { - "children": [ - { - "name": "Insuffisance brute d'exploitation (d\u00e9biteur)" - }, - { - "name": "Exc\u00e9dent brut d'exploitation (cr\u00e9diteur)" - } - ], - "name": "Exc\u00e9dent brut d'exploitation" - }, - { - "name": "Valeur ajout\u00e9e" - } - ], - "name": "RESULTAT D'EXPLOITATION" - }, - { - "name": "RESULTAT COURANT" - }, - { - "name": "RESULTAT APRES IMPOTS" - } - ], - "name": "COMPTES DE RESULTATS" - }, - { - "children": [ - { - "children": [ - { - "children": [ - { - "children": [ - { - "name": "Frais de constitution", - "report_type": "Balance Sheet" - }, - { - "name": "Frais d'augmentation du capital", - "report_type": "Balance Sheet" - }, - { - "name": "Frais pr\u00e9alables au d\u00e9marrage", - "report_type": "Balance Sheet" - }, - { - "name": "Frais sur op\u00e9rations de fusions, scissions et transformations", - "report_type": "Balance Sheet" - }, - { - "name": "Frais de publicit\u00e9", - "report_type": "Balance Sheet" - }, - { - "name": "Frais de prospection", - "report_type": "Balance Sheet" - }, - { - "name": "Autres frais pr\u00e9liminaires", - "report_type": "Balance Sheet" - } - ], - "name": "Frais pr\u00e9liminaires" - }, - { - "children": [ - { - "name": "Primes de remboursement des obligations", - "report_type": "Balance Sheet" - } - ], - "name": "Primes de remboursement des obligations" - }, - { - "children": [ - { - "name": "Autres charges \u00e0\u00a0 r\u00e9partir", - "report_type": "Balance Sheet" - }, - { - "name": "Frais d acquisition des immobilisations", - "report_type": "Balance Sheet" - }, - { - "name": "Frais d'\u00e9mission des emprunts", - "report_type": "Balance Sheet" - } - ], - "name": "Charges \u00e0\u00a0 r\u00e9partir sur plusieurs exercices" - } - ], - "name": "IMMOBILISATIONS EN NON-VALEURS" - }, - { - "children": [ - { - "children": [ - { - "name": "Avances et acomptes vers\u00e9s sur commandes d'immobilisations corporelles", - "report_type": "Balance Sheet" - }, - { - "name": "Immobilisations corporelles en cours de mobilier, mat\u00e9riel de bureau et am\u00e9nagements divers", - "report_type": "Balance Sheet" - }, - { - "name": "Immobilisations corporelles en cours de mat\u00e9riel de transport", - "report_type": "Balance Sheet" - }, - { - "name": "Immobilisations corporelles en cours des installations techniques, mat\u00e9riel et outillage", - "report_type": "Balance Sheet" - }, - { - "name": "Immobilisations corporelles en cours des terrains et constructions", - "report_type": "Balance Sheet" - }, - { - "name": "Autres immobilisations corporelles en cours", - "report_type": "Balance Sheet" - } - ], - "name": "Immobilisations corporelles en cours" - }, - { - "children": [ - { - "name": "Autres immobilisations corporelles", - "report_type": "Balance Sheet" - } - ], - "name": "Autres immobilisations corporelles" - }, - { - "children": [ - { - "name": "Installations techniques", - "report_type": "Balance Sheet" - }, - { - "name": "Emballages r\u00e9cup\u00e9rables identifiables", - "report_type": "Balance Sheet" - }, - { - "children": [ - { - "name": "Outillage", - "report_type": "Balance Sheet" - }, - { - "name": "Mat\u00e9riel", - "report_type": "Balance Sheet" - } - ], - "name": "Mat\u00e9riel et outillage" - }, - { - "name": "Autres installations techniques, mat\u00e9riel et outillage", - "report_type": "Balance Sheet" - } - ], - "name": "Installations techniques, mat\u00e9riel et outillage" - }, - { - "children": [ - { - "name": "Constructions sur terrains d'autrui", - "report_type": "Balance Sheet" - }, - { - "children": [ - { - "name": "Autres b\u00e2timents", - "report_type": "Balance Sheet" - }, - { - "name": "B\u00e2timents industriels (A,B,,,)", - "report_type": "Balance Sheet" - }, - { - "name": "B\u00e2timents Administratifs et commerciaux", - 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"report_type": "Balance Sheet" - }, - { - "name": "Agencements, installations et am\u00e9nagements divers (biens n'appartenant pas \u00e0\u00a0 l'entreprise)", - "report_type": "Balance Sheet" - }, - { - "name": "Mat\u00e9riel informatique", - "report_type": "Balance Sheet" - }, - { - "name": "Autres mobilier, mat\u00e9riel de bureau et am\u00e9nagements divers", - "report_type": "Balance Sheet" - } - ], - "name": "Mobilier, mat\u00e9riel de bureau et am\u00e9nagements divers" - }, - { - "children": [ - { - "name": "Mat\u00e9riel de transport", - "report_type": "Balance Sheet" - } - ], - "name": "Mat\u00e9riel de transport" - } - ], - "name": "IMMOBILISATIONS CORPORELLES" - }, - { - "children": [ - { - "children": [ - { - "name": "Autres immobilisations incorporelles", - "report_type": "Balance Sheet" - } - ], - "name": "Autres immobilisations incorporelles" - }, - { - "children": [ - { - "name": "Immobilisation en recherche et d\u00e9veloppement", - "report_type": "Balance Sheet" - } - ], - "name": "Immobilisation en recherche et d\u00e9veloppement" - }, - { - "children": [ - { - "name": "Brevets, marques, droits et valeurs similaires", - "report_type": "Balance Sheet" - } - ], - "name": "Brevets, marques, droits et valeurs similaires" - }, - { - "children": [ - { - "name": "Fonds commercial", - "report_type": "Balance Sheet" - } - ], - "name": "Fonds commercial" - } - ], - "name": "IMMOBILISATIONS INCORPORELLES" - }, - { - "children": [ - { - "children": [ - { - "name": "Titres de participation", - "report_type": "Balance Sheet" - } - ], - "name": "Titres de participation" - }, - { - "children": [ - { - "name": "Actions", - "report_type": "Balance Sheet" - }, - { - "name": "Titres divers", - "report_type": "Balance Sheet" - } - ], - "name": "Autres titres immobilis\u00e9s" - } - ], - "name": "IMMOBILISATIONS FINANCIERES 2" - }, - { - "children": [ - { - "children": [ - { - "name": "Cr\u00e9ances financi\u00e8res diverses", - "report_type": "Balance Sheet" - }, - { - "name": "Cr\u00e9ances rattach\u00e9es \u00e0\u00a0 des participations", - "report_type": "Balance Sheet" - }, - { - "children": [ - { - "name": "Bons divers", - "report_type": "Balance Sheet" - }, - { - "name": "Bons d'\u00e9quipement", - "report_type": "Balance Sheet" - }, - { - "name": "Obligations", - "report_type": "Balance Sheet" - } - ], - "name": "Titres immobilis\u00e9s (droits de cr\u00e9ance)" - }, - { - "name": "Cr\u00e9ances immobilis\u00e9es", - "report_type": "Balance Sheet" - }, - { - "children": [ - { - "name": "Cautionnements", - "report_type": "Balance Sheet" - }, - { - "name": "D\u00e9p\u00f4ts", - "report_type": "Balance Sheet" - } - ], - "name": "D\u00e9p\u00f4ts et cautionnements vers\u00e9s" - } - ], - "name": "Autres cr\u00e9ances financi\u00e8res" - }, - { - "children": [ - { - "name": "Pr\u00eats au personnel", - "report_type": "Balance Sheet" - }, - { - "name": "Pr\u00eats aux associ\u00e9s", - "report_type": "Balance Sheet" - }, - { - "name": "Billets de fonds", - 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}, - { - "children": [ - { - "name": "Provisions pour d\u00e9pr\u00e9ciation des pr\u00eats immobilis\u00e9s", - "report_type": "Balance Sheet" - }, - { - "name": "Provisions pour d\u00e9pr\u00e9ciation des autres cr\u00e9ances financi\u00e8res", - "report_type": "Balance Sheet" - } - ], - "name": "Provisions pour d\u00e9pr\u00e9ciation des immobilisations financi\u00e8res-pr\u00eats" - }, - { - "children": [ - { - "name": "Provisions pour d\u00e9pr\u00e9ciation des immobilisations corporelles", - "report_type": "Balance Sheet" - } - ], - "name": "Provisions pour d\u00e9pr\u00e9ciation des immobilisations corporelles" - }, - { - "children": [ - { - "name": "Provisions pour d\u00e9pr\u00e9ciation des immobilisations incorporelles", - "report_type": "Balance Sheet" - } - ], - "name": "Provisions pour d\u00e9pr\u00e9ciation des immobilisations incorporelles" - } - ], - "name": "PROVISIONS POUR DEPRECIATION DES IMMOBILISATIONS" - }, - { - "children": [ - { - "children": [ - { - "name": "Amortissements des autres immobilisations incorporelles", - "report_type": "Balance Sheet" - }, - { - "name": "Amortissements de l'immobilisation en recherche et d\u00e9veloppement", - "report_type": "Balance Sheet" - }, - { - "name": "Amortissements du fonds commercial", - "report_type": "Balance Sheet" - }, - { - "name": "Amortissements des brevets, marques, droits et valeurs similaires", - "report_type": "Balance Sheet" - } - ], - "name": "Amortissements des immobilisations incorporelles" - }, - { - "children": [ - { - "children": [ - { - "name": "Amortissements des b\u00e2timents", - "report_type": "Balance Sheet" - }, - { - "name": "Amortissements des constructions sur terrains d'autrui", - "report_type": "Balance Sheet" - }, - { - "name": "Amortissements des ouvrages d'infrastructure", - "report_type": "Balance Sheet" - }, - { - "name": "Amortissements des installations, agencements et am\u00e9nagements des constructions", - "report_type": "Balance Sheet" - }, - { - "name": "Amortissements des autres constructions", - "report_type": "Balance Sheet" - } - ], - "name": "Amortissements des constructions" - }, - { - "children": [ - { - "name": "Amortissements du mat\u00e9riel et outillage", - "report_type": "Balance Sheet" - }, - { - "name": "Amortissements des emballages r\u00e9cup\u00e9rables identifiables", - "report_type": "Balance Sheet" - }, - { - "name": "Amortissements des installations techniques", - "report_type": "Balance Sheet" - }, - { - "name": "Amortissements des autres installations techniques, mat\u00e9riel et outillage", - "report_type": "Balance Sheet" - } - ], - "name": "Amortissements des installations techniques, mat\u00e9riel et outillage" - }, - { - "children": [ - { - "name": "Amortissements des autres terrains", - "report_type": "Balance Sheet" - }, - { - "name": "Amortissements des terrains nus", - "report_type": "Balance Sheet" - }, - { - "name": "Amortissements des terrains am\u00e9nag\u00e9s", - "report_type": "Balance Sheet" - }, - { - "name": "Amortissements des terrains b\u00e2tis", - "report_type": "Balance Sheet" - }, - { - "name": "Amortissements des terrains de gisement", - "report_type": "Balance Sheet" - }, - { - "name": "Amortissements des agencements et am\u00e9nagements de terrains", - "report_type": "Balance Sheet" - } - ], - "name": "Amortissements des terrains" - }, - { - "name": "Amortissements du mat\u00e9riel de transport", - "report_type": "Balance Sheet" - }, - { - "children": [ - { - "name": "Amortissements des agencements, installations et am\u00e9nagements divers", - "report_type": "Balance Sheet" - }, - { - "name": "Amortissements du mobilier de bureau", - "report_type": "Balance Sheet" - }, - { - "name": "Amortissements du mat\u00e9riel de bureau", - "report_type": "Balance Sheet" - }, - { - "name": "Amortissements des autres mobilier, mat\u00e9riel de bureau et am\u00e9nagements divers", - "report_type": "Balance Sheet" - }, - { - "name": "Amortissements du mat\u00e9riel informatique", - "report_type": "Balance Sheet" - } - ], - "name": "Amortissements du mobilier, mat\u00e9riel de bureau et am\u00e9nagements divers" - }, - { - "name": "Amortissements des autres immobilisations corporelles", - "report_type": "Balance Sheet" - } - ], - "name": "Amortissements des immobilisations corporelles" - }, - { - "children": [ - { - "children": [ - { - "name": "Amortissements des autres charges \u00e0\u00a0 r\u00e9partir", - "report_type": "Balance Sheet" - }, - { - "name": "Amortissements des frais d'acquisition des immobilisations", - "report_type": "Balance Sheet" - }, - { - "name": "Amortissements des frais d'\u00e9mission des emprunts", - "report_type": "Balance Sheet" - } - ], - "name": "Amortissements des charges \u00e0\u00a0 r\u00e9partir" - }, - { - "name": "Amortissements des primes de remboursement des obligations" - }, - { - "children": [ - { - "name": "Amortissements des frais de prospection", - "report_type": "Balance Sheet" - }, - { - "name": "Amortissements des frais de publicit\u00e9", - "report_type": "Balance Sheet" - }, - { - "name": "Amortissements des frais sur op\u00e9rations de fusions, scissions, et transformations", - "report_type": "Balance Sheet" - }, - { - "name": "Amortissements des frais pr\u00e9liminaires au d\u00e9marrage", - "report_type": "Balance Sheet" - }, - { - "name": "Amortissements des frais d'augmentation du capital", - "report_type": "Balance Sheet" - }, - { - "name": "Amortissements des frais de constitution", - "report_type": "Balance Sheet" - }, - { - "name": "Amortissements des autres frais pr\u00e9liminaires", - "report_type": "Balance Sheet" - } - ], - "name": "Amortissements des frais pr\u00e9liminaires" - } - ], - "name": "Amortissements des non-valeurs" - } - ], - "name": "AMORTISSEMENTS DES IMMOBILISATIONS" - } - ], - "name": "COMPTES D'ACTIF IMMOBILISE" - }, - { - "children": [ - { - "children": [ - { - "children": [ - { - "account_type": "Stock", - "name": "Marchandises (groupe A)", - "report_type": "Balance Sheet" - }, - { - "account_type": "Stock", - "name": "Autres marchandises", - "report_type": "Balance Sheet" - }, - { - "account_type": "Stock", - "name": "Marchandises (groupe B)", - "report_type": "Balance Sheet" - }, - { - "account_type": "Stock", - "name": "Marchandises en cours de route", - "report_type": "Balance Sheet" - } - ], - "name": "Marchandises" - }, - { - "children": [ - { - "account_type": "Stock", - "name": "Mati\u00e8res et fournitures consommables en cours de route", - "report_type": "Balance Sheet" - }, - { - "children": [ - { - "account_type": "Stock", - "name": "Emballages perdus", - "report_type": "Balance Sheet" - }, - { - "account_type": "Stock", - "name": "Emballages \u00e0\u00a0 usage mixte", - "report_type": "Balance Sheet" - }, - { - "account_type": "Stock", - "name": "Emballages r\u00e9cup\u00e9rables non identifiables", - "report_type": "Balance Sheet" - } - ], - "name": "Emballages" - }, - { - "children": [ - { - "account_type": "Stock", - "name": "Fournitures de magasin", - "report_type": "Balance Sheet" - }, - { - "account_type": "Stock", - "name": "Fournitures de bureau", - "report_type": "Balance Sheet" - }, - { - "account_type": "Stock", - "name": "Produits d'entretien", - "report_type": "Balance Sheet" - }, - { - "account_type": "Stock", - "name": "Fournitures d'atelier et d'usine", - "report_type": "Balance Sheet" - }, - { - "account_type": "Stock", - "name": "Mati\u00e8res consommables (groupe B)", - "report_type": "Balance Sheet" - }, - { - "account_type": "Stock", - "name": "Combustibles", - "report_type": "Balance Sheet" - }, - { - "account_type": "Stock", - "name": "Mati\u00e8res consommables (groupe A)", - "report_type": "Balance Sheet" - } - ], - "name": "Mati\u00e8res et fournitures consommables" - }, - { - "children": [ - { - "account_type": "Stock", - "name": "Mati\u00e8res premi\u00e8res (groupe B)", - "report_type": "Balance Sheet" - }, - { - "account_type": "Stock", - "name": "Mati\u00e8res premi\u00e8res (groupe A)", - "report_type": "Balance Sheet" - } - ], - "name": "Mati\u00e8res premi\u00e8res" - }, - { - "account_type": "Stock", - "name": "Autres mati\u00e8res et fournitures consommables", - "report_type": "Balance Sheet" - } - ], - "name": "Mati\u00e8res et fournitures consommables" - }, - { - "children": [ - { - "account_type": "Stock", - "name": "Autres produits en cours", - "report_type": "Balance Sheet" - }, - { - "children": [ - { - "account_type": "Stock", - "name": "Travaux en cours", - "report_type": "Balance Sheet" - }, - { - "account_type": "Stock", - "name": "Prestations en cours", - "report_type": "Balance Sheet" - }, - { - "account_type": "Stock", - "name": "\u00c9tudes en cours", - "report_type": "Balance Sheet" - } - ], - "name": "Services en cours" - }, - { - "children": [ - { - "account_type": "Stock", - "name": "Biens r\u00e9siduels en cours", - "report_type": "Balance Sheet" - }, - { - "account_type": "Stock", - "name": "Biens interm\u00e9diaires en cours", - "report_type": "Balance Sheet" - }, - { - "account_type": "Stock", - "name": "Biens produits en cours", - "report_type": "Balance Sheet" - } - ], - "name": "Biens en cours" - } - ], - "name": "Produits en cours" - }, - { - "children": [ - { - "account_type": "Stock", - "name": "Autres produits interm\u00e9diaires et produits r\u00e9siduels", - "report_type": "Balance Sheet" - }, - { - "children": [ - { - "account_type": "Stock", - "name": "Produits interm\u00e9diaires (groupe A)", - "report_type": "Balance Sheet" - }, - { - "account_type": "Stock", - "name": "Produits interm\u00e9diaires (groupe B)", - "report_type": "Balance Sheet" - } - ], - "name": "Produits interm\u00e9diaires" - }, - { - "children": [ - { - "account_type": "Stock", - "name": "D\u00e9chets", - "report_type": "Balance Sheet" - }, - { - "account_type": "Stock", - "name": "Mati\u00e8res de r\u00e9cup\u00e9ration", - "report_type": "Balance Sheet" - }, - { - "account_type": "Stock", - "name": "Rebuts", - "report_type": "Balance Sheet" - } - ], - "name": "Produits r\u00e9siduels (ou mati\u00e8res de r\u00e9cup\u00e9ration)" - } - ], - "name": "Produits interm\u00e9diaires et produits r\u00e9siduels" - }, - { - "children": [ - { - "account_type": "Stock", - "name": "Produits finis en cours de route", - "report_type": "Balance Sheet" - }, - { - "account_type": "Stock", - "name": "Produits finis (groupe B)", - "report_type": "Balance Sheet" - }, - { - "account_type": "Stock", - "name": "Produits finis (groupe A)", - "report_type": "Balance Sheet" - }, - { - "account_type": "Stock", - "name": "Autres produits finis", - "report_type": "Balance Sheet" - } - ], - "name": "Produits finis" - } - ], - "name": "STOCKS" - }, - { - "children": [ - { - "children": [ - { - "name": "Augmentation des dettes circulantes", - "report_type": "Balance Sheet" - }, - { - "name": "Diminution des cr\u00e9ances circulantes", - "report_type": "Balance Sheet" - } - ], - "name": "\u00c9cart de conversion - Actif (\u00e9l\u00e9ments circulant)" - } - ], - "name": "ECART DE CONVERSION - ACTIF (\u00c9l\u00e9ments circulants)" - }, - { - "children": [ - { - "children": [ - { - "name": "Autres comptes d'associ\u00e9s d\u00e9biteurs", - "report_type": "Balance Sheet" - }, - { - "name": "Actionnaires - capital souscrit et appel\u00e9 non vers\u00e9", - "report_type": "Balance Sheet" - }, - { - "name": "Comptes courants des associ\u00e9s d\u00e9biteurs", - "report_type": "Balance Sheet" - }, - { - "name": "Associ\u00e9s - comptes d'apport en soci\u00e9t\u00e9", - "report_type": "Balance Sheet" - }, - { - "name": "Cr\u00e9ances rattach\u00e9es aux comptes d'associ\u00e9s", - "report_type": "Balance Sheet" - }, - { - "name": "Associ\u00e9s - op\u00e9rations faites en commun", - "report_type": "Balance Sheet" - } - ], - "name": "Comptes d'associ\u00e9s - d\u00e9biteurs" - }, - { - "children": [ - { - "account_type": "Tax", - "name": "Etat - cr\u00e9dit de TVA (suivant d\u00e9claration)", - "report_type": "Balance Sheet" - }, - { - "children": [ - { - "children": [ - { - "account_type": "Tax", - "name": "Etat - TVA r\u00e9cup\u00e9rable sur charges 20%", - "report_type": "Balance Sheet" - }, - { - "account_type": "Tax", - "name": "Etat - TVA r\u00e9cup\u00e9rable sur charges 7%", - "report_type": "Balance Sheet" - }, - { - "account_type": "Tax", - "name": "Etat - TVA r\u00e9cup\u00e9rable sur charges 14%", - "report_type": "Balance Sheet" - }, - { - "account_type": "Tax", - "name": "Etat - TVA r\u00e9cup\u00e9rable sur charges 10%", - "report_type": "Balance Sheet" - } - ], - "name": "Etat - TVA r\u00e9cup\u00e9rable sur charges" - }, - { - "account_type": "Tax", - "name": "Etat - TVA r\u00e9cup\u00e9rable sur immobilisations", - "report_type": "Balance Sheet" - } - ], - "name": "Etat - TVA r\u00e9cup\u00e9rable" - }, - { - "name": "Acomptes sur imp\u00f4ts sur les r\u00e9sultats", - "report_type": "Balance Sheet" - }, - { - "children": [ - { - "name": "Subventions d'\u00e9quilibre \u00e0\u00a0 recevoir", - "report_type": "Balance Sheet" - }, - { - "name": "Subventions d'exploitation \u00e0\u00a0 recevoir", - "report_type": "Balance Sheet" - }, - { - "name": "Subventions d'investissement \u00e0\u00a0 recevoir", - "report_type": "Balance Sheet" - } - ], - "name": "Subventions \u00e0\u00a0 recevoir" - }, - { - "account_type": "Tax", - "name": "Etat - autres comptes d\u00e9biteurs", - "report_type": "Balance Sheet" - } - ], - "name": "Etat ? d\u00e9biteur" - }, - { - "children": [ - { - "name": "Avances et acomptes au personnel", - "report_type": "Balance Sheet" - }, - { - "name": "Personnel - autres d\u00e9biteurs", - "report_type": "Balance Sheet" - } - ], - "name": "Personnel - d\u00e9biteur" - }, - { - "children": [ - { - "name": "Autres clients et comptes rattach\u00e9s", - "report_type": "Balance Sheet" - }, - { - "name": "Clients - effets \u00e0\u00a0 recevoir", - "report_type": "Balance Sheet" - }, - { - "children": [ - { - "name": "Cr\u00e9ances sur travaux non encore factur\u00e9s", - "report_type": "Balance Sheet" - }, - { - "name": "Clients - factures \u00e0\u00a0 \u00e9tablir", - "report_type": "Balance Sheet" - } - ], - "name": "Clients - factures \u00e0\u00a0 \u00e9tablir et cr\u00e9ances sur travaux non encore factur\u00e9s" - }, - { - "name": "Clients douteux ou litigieux", - "report_type": "Balance Sheet" - }, - { - "name": "Clients - retenues de garantie", - "report_type": "Balance Sheet" - }, - { - "children": [ - { - "name": "Clients - cat\u00e9gorie A", - "report_type": "Balance Sheet" - }, - { - "name": "Clients - cat\u00e9gorie B", - "report_type": "Balance Sheet" - } - ], - "name": "Clients" - } - ], - "name": "Clients et comptes rattach\u00e9s" - }, - { - "children": [ - { - "name": "Fournisseurs - cr\u00e9ances pour emballages et mat\u00e9riel \u00e0\u00a0 rendre", - "report_type": "Balance Sheet" - }, - { - "name": "Fournisseurs - avances et acomptes vers\u00e9s sur commandes d'exploitation", - "report_type": "Balance Sheet" - }, - { - "name": "Rabais, remises et ristournes \u00e0\u00a0 obtenir - avoirs non encore re\u00e7us", - "report_type": "Balance Sheet" - }, - { - "name": "Autres fournisseurs d\u00e9biteurs", - "report_type": "Balance Sheet" - } - ], - "name": "Fournisseurs d\u00e9biteurs, avances et acomptes" - }, - { - "children": [ - { - "name": "Int\u00e9r\u00eats courus et non \u00e9chus \u00e0\u00a0 percevoir", - "report_type": "Balance Sheet" - }, - { - "name": "Charges constat\u00e9es d'avance", - "report_type": "Balance Sheet" - }, - { - "name": "Comptes transitoires ou d'attente - d\u00e9biteurs", - "report_type": "Balance Sheet" - }, - { - "name": "Comptes de r\u00e9partition p\u00e9riodique des charges", - "report_type": "Balance Sheet" - } - ], - "name": "Comptes de r\u00e9gularisation - actif" - }, - { - "children": [ - { - "name": "Cr\u00e9ances sur cessions d'immobilisations", - "report_type": "Balance Sheet" - }, - { - "name": "Cr\u00e9ances sur cessions d'\u00e9l\u00e9ments d'actif circulant", - "report_type": "Balance Sheet" - }, - { - "name": "Divers d\u00e9biteurs", - "report_type": "Balance Sheet" - }, - { - "name": "Cr\u00e9ances rattach\u00e9es aux autres d\u00e9biteurs", - "report_type": "Balance Sheet" - } - ], - "name": "Autres d\u00e9biteurs" - } - ], - "name": "CREANCES DE L'ACTIF CIRCULANT" - }, - { - "children": [ - { - "children": [ - { - "name": "Actions, partie lib\u00e9r\u00e9e", - "report_type": "Balance Sheet" - }, - { - "name": "Actions, partie non lib\u00e9r\u00e9e", - "report_type": "Balance Sheet" - }, - { - "name": "Obligations", - "report_type": "Balance Sheet" - }, - { - "children": [ - { - "name": "Bons de caisse", - "report_type": "Balance Sheet" - }, - { - "name": "Bons de tr\u00e9sor", - "report_type": "Balance Sheet" - } - ], - "name": "Bons de caisse et bons de tr\u00e9sor" - }, - { - "name": "Autres titres et valeurs de placement similaires", - "report_type": "Balance Sheet" - } - ], - "name": "Titres et valeurs de placement" - } - ], - "name": "TITRES ET VALEURS DE PLACEMENT" - }, - { - "children": [ - { - "children": [ - { - "name": "Provisions pour d\u00e9pr\u00e9ciation des mati\u00e8res et fournitures", - "report_type": "Balance Sheet" - }, - { - "name": "Provisions pour d\u00e9pr\u00e9ciation des produits en cours", - "report_type": "Balance Sheet" - }, - { - "name": "Provisions pour d\u00e9pr\u00e9ciation des marchandises", - "report_type": "Balance Sheet" - }, - { - "name": "Provisions pour d\u00e9pr\u00e9ciation des produits interm\u00e9diaires", - "report_type": "Balance Sheet" - }, - { - "name": "Provisions pour d\u00e9pr\u00e9ciation des produits finis", - "report_type": "Balance Sheet" - } - ], - "name": "Provisions pour d\u00e9pr\u00e9ciation des stocks" - }, - { - "children": [ - { - "name": "Provisions pour d\u00e9pr\u00e9ciation - fournisseurs d\u00e9biteurs, avances et acomptes", - "report_type": "Balance Sheet" - }, - { - "name": "Provisions pour d\u00e9pr\u00e9ciation du personnel - d\u00e9biteur", - "report_type": "Balance Sheet" - }, - { - "name": "Provisions pour d\u00e9pr\u00e9ciation des clients et comptes rattach\u00e9s", - "report_type": "Balance Sheet" - }, - { - "name": "Provisions pour d\u00e9pr\u00e9ciation des comptes d'associ\u00e9s d\u00e9biteurs", - "report_type": "Balance Sheet" - }, - { - "name": "Provisions pour d\u00e9pr\u00e9ciation des autres d\u00e9biteurs", - "report_type": "Balance Sheet" - } - ], - "name": "Provisions pour d\u00e9pr\u00e9ciation des cr\u00e9ances de l'actif circulant" - }, - { - "children": [ - { - "name": "Provisions pour d\u00e9pr\u00e9ciation des titres et valeurs de placement", - "report_type": "Balance Sheet" - } - ], - "name": "Provisions pour d\u00e9pr\u00e9ciation des titres et valeurs de placement" - } - ], - "name": "PROVISIONS POUR DEPRECIATION DES COMPTES DE L'ACTIF CIRCULANT" - } - ], - "name": "COMPTES D'ACTIF CIRCULANT (HORS TRESORERIE)" - }, - { - "children": [ - { - "children": [ - { - "children": [ - { - "name": "Dettes rattach\u00e9es \u00e0\u00a0 des participations", - "report_type": "Balance Sheet" - }, - { - "name": "Avances re\u00e7ues et comptes courants bloqu\u00e9s", - "report_type": "Balance Sheet" - }, - { - "name": "Dettes de financement diverses", - "report_type": "Balance Sheet" - }, - { - "name": "Fournisseurs d'immobilisation", - "report_type": "Balance Sheet" - }, - { - "name": "D\u00e9p\u00f4ts et cautionnements re\u00e7ues", - "report_type": "Balance Sheet" - }, - { - "name": "Billets de fonds", - "report_type": "Balance Sheet" - }, - { - "name": "Avances de l'Etat", - "report_type": "Balance Sheet" - }, - { - "name": "Emprunts aupr\u00e8s des \u00e9tablissements de cr\u00e9dit", - "report_type": "Balance Sheet" - } - ], - "name": "Autres dettes de financement" - }, - { - "children": [ - { - "name": "Emprunts obligataires", - "report_type": "Balance Sheet" - } - ], - "name": "Emprunts obligataires" - } - ], - "name": "DETTES DE FINANCEMENT" - }, - { - "children": [ - { - "children": [ - { - "name": "Autres provisions pour risques", - "report_type": "Balance Sheet" - }, - { - "name": "Provision pour pertes sur march\u00e9s \u00e0\u00a0 terme", - "report_type": "Balance Sheet" - }, - { - "name": "Provisions pour amendes, double droits, p\u00e9nalit\u00e9s", - "report_type": "Balance Sheet" - }, - { - "name": "Provisions pour pertes de change", - "report_type": "Balance Sheet" - }, - { - "name": "Provisions pour litiges", - "report_type": "Balance Sheet" - }, - { - "name": "Provisions pour garanties donn\u00e9es aux clients", - "report_type": "Balance Sheet" - }, - { - "name": "Provisions pour propre assureur", - "report_type": "Balance Sheet" - } - ], - "name": "Provisions pour risques" - }, - { - "children": [ - { - "name": "Provisions pour imp\u00f4ts", - "report_type": "Balance Sheet" - }, - { - "name": "Provisions pour pensions de retraite et obligations similaires", - "report_type": "Balance Sheet" - }, - { - "name": "Provisions pour charges \u00e0\u00a0 r\u00e9partir sur plusieurs exercices", - "report_type": "Balance Sheet" - }, - { - "name": "Autres provisions pour charges", - "report_type": "Balance Sheet" - } - ], - "name": "Provisions pour charges" - } - ], - "name": "Provisions durables pour risques et charges" - }, - { - "children": [ - { - "children": [ - { - "name": "Comptes de liaison des \u00e9tablissements", - "report_type": "Balance Sheet" - }, - { - "name": "Comptes de liaison du si\u00e8ge", - "report_type": "Balance Sheet" - } - ], - "name": "Comptes de liaison des \u00e9tablissements et succursales" - } - ], - "name": "COMPTES DE LIAISON DES ETABLISSEMENTS ET SUCCURSALES" - }, - { - "children": [ - { - "children": [ - { - "name": "Augmentation des cr\u00e9ances immobilis\u00e9es", - "report_type": "Balance Sheet" - } - ], - "name": "Augmentation des cr\u00e9ances immobilis\u00e9es" - }, - { - "children": [ - { - "name": "Diminution des dettes de financement", - "report_type": "Balance Sheet" - } - ], - "name": "Diminution des dettes de financement" - } - ], - "name": "\u00c9carts de conversion - Passif" - }, - { - "children": [ - { - "children": [ - { - "account_type": "Equity", - "name": "Report \u00e0\u00a0 nouveau (solde d\u00e9biteur)", - "report_type": "Balance Sheet" - }, - { - "account_type": "Equity", - "name": "Report \u00e0\u00a0 nouveau (solde cr\u00e9diteur)", - "report_type": "Balance Sheet" - } - ], - "name": "Report \u00e0\u00a0 nouveau" - }, - { - "children": [ - { - "account_type": "Equity", - "name": "R\u00e9serve l\u00e9gale", - "report_type": "Balance Sheet" - } - ], - "name": "R\u00e9serve l\u00e9gale" - }, - { - "children": [ - { - "account_type": "Equity", - "name": "R\u00e9serves r\u00e9glement\u00e9es", - "report_type": "Balance Sheet" - }, - { - "account_type": "Equity", - "name": "R\u00e9serves statutaires ou contractuelles", - "report_type": "Balance Sheet" - }, - { - "account_type": "Equity", - "name": "R\u00e9serves facultatives", - "report_type": "Balance Sheet" - } - ], - "name": "Autres r\u00e9serves" - }, - { - "children": [ - { - "account_type": "Equity", - "name": "Primes d'apport", - "report_type": "Balance Sheet" - }, - { - "account_type": "Equity", - "name": "Primes d'\u00e9mission", - "report_type": "Balance Sheet" - }, - { - "account_type": "Equity", - "name": "Primes de fusion", - "report_type": "Balance Sheet" - } - ], - "name": "Primes d'\u00e9mission, de fusion et d'apport" - }, - { - "children": [ - { - "account_type": "Equity", - "name": "\u00c9carts de r\u00e9\u00e9valuation", - "report_type": "Balance Sheet" - } - ], - "name": "\u00c9carts de r\u00e9\u00e9valuation" - }, - { - "children": [ - { - "account_type": "Equity", - "name": "Actionnaires, capital souscrit-non appel\u00e9", - "report_type": "Balance Sheet" - }, - { - "account_type": "Equity", - "name": "Capital social", - "report_type": "Balance Sheet" - }, - { - "account_type": "Equity", - "name": "Fonds de dotation", - "report_type": "Balance Sheet" - }, - { - "children": [ - { - "account_type": "Equity", - "name": "Compte de l'exploitant", - "report_type": "Balance Sheet" - }, - { - "account_type": "Equity", - "name": "Capital individuel", - "report_type": "Balance Sheet" - } - ], - "name": "Capital personnel" - } - ], - "name": "Capital social ou personnel" - }, - { - "children": [ - { - "account_type": "Equity", - "name": "R\u00e9sultats nets en instance d'affectation (solde cr\u00e9diteur)", - "report_type": "Balance Sheet" - }, - { - "account_type": "Equity", - "name": "R\u00e9sultats nets en instance d'affectation (solde d\u00e9biteur)", - "report_type": "Balance Sheet" - } - ], - "name": "R\u00e9sultats nets en instance d'affectation" - }, - { - "children": [ - { - "account_type": "Equity", - "name": "R\u00e9sultat net de l'exercice (solde cr\u00e9diteur)", - "report_type": "Balance Sheet" - }, - { - "account_type": "Equity", - "name": "R\u00e9sultat net de l'exercice (solde d\u00e9biteur)", - "report_type": "Balance Sheet" - } - ], - "name": "R\u00e9sultat net de l'exercice" - } - ], - "name": "CAPITAUX PROPRES" - }, - { - "account_type": "Equity", - "children": [ - { - "children": [ - { - "account_type": "Equity", - "name": "Provisions pour plus-values en instance d'imposition", - "report_type": "Balance Sheet" - }, - { - "account_type": "Equity", - "name": "Provisions pour amortissements d\u00e9rogatoires", - "report_type": "Balance Sheet" - }, - { - "account_type": "Equity", - "name": "Provisions pour acquisition et construction de logements", - "report_type": "Balance Sheet" - }, - { - "account_type": "Equity", - "name": "Provisions pour investissements", - "report_type": "Balance Sheet" - }, - { - "account_type": "Equity", - "name": "Provisions pour reconstitution des gisements", - "report_type": "Balance Sheet" - }, - { - "account_type": "Equity", - "name": "Autres provisions r\u00e9glement\u00e9es", - "report_type": "Balance Sheet" - } - ], - "name": "Provisions r\u00e9glement\u00e9es" - }, - { - "children": [ - { - "account_type": "Equity", - "name": "Subventions d'investissement inscrites au CPC", - "report_type": "Balance Sheet" - }, - { - "account_type": "Equity", - "name": "Subventions d'investissement re\u00e7ues", - "report_type": "Balance Sheet" - } - ], - "name": "Subventions d'investissement" - } - ], - "name": "CAPITAUX PROPRES ASSIMILES", - "report_type": "Balance Sheet" - } - ], - "name": "COMPTES DE FINANCEMENT PERMANENT" - }, - { - "children": [ - { - "children": [ - { - "name": "Autres charges financi\u00e8res des exercices ant\u00e9rieurs", - "report_type": "Profit and Loss" - }, - { - "name": "Pertes sur cr\u00e9ances li\u00e9es \u00e0\u00a0 des participations", - "report_type": "Profit and Loss" - }, - { - "name": "Escomptes accord\u00e9s", - "report_type": "Profit and Loss" - }, - { - "name": "Charges nettes sur cession de titres et valeurs de placement", - "report_type": "Profit and Loss" - }, - { - "children": [ - { - "account_type": "Cash", - "name": "Provisions pour d\u00e9pr\u00e9ciation des comptes de tr\u00e9sorerie", - "report_type": "Balance Sheet" - } - ], - "name": "Provisions pour d\u00e9pr\u00e9ciation des comptes de tr\u00e9sorerie" - } - ], - "name": "PROVISIONS POUR DEPRECIATION DES COMPTES DE TRESORERIE" - }, - { - "children": [ - { - "children": [ - { - "account_type": "Cash", - "name": "Autres valeurs \u00e0\u00a0 encaisser", - "report_type": "Balance Sheet" - }, - { - "account_type": "Cash", - "name": "Virement de fonds", - "report_type": "Balance Sheet" - }, - { - "children": [ - { - "account_type": "Cash", - "name": "Ch\u00e8ques \u00e0\u00a0 l'encaissement", - "report_type": "Balance Sheet" - }, - { - "account_type": "Cash", - "name": "Ch\u00e8ques en portefeuille", - "report_type": "Balance Sheet" - } - ], - "name": "Ch\u00e8ques \u00e0\u00a0 encaisser ou \u00e0\u00a0 l'encaissement" - }, - { - "children": [ - { - "account_type": "Cash", - "name": "Effets \u00e9chus \u00e0\u00a0 encaisser", - "report_type": "Balance Sheet" - }, - { - "account_type": "Cash", - "name": "Effets \u00e0\u00a0 l'encaissement", - "report_type": "Balance Sheet" - } - ], - "name": "Effets \u00e0\u00a0 encaisser ou \u00e0\u00a0 l'encaissement" - } - ], - "name": "Ch\u00e8ques et valeurs \u00e0\u00a0 encaisser" - }, - { - "children": [ - { - "children": [ - { - "account_type": "Cash", - "name": "Caisse Centrale", - "report_type": "Balance Sheet" - }, - { - "account_type": "Cash", - "name": "Caisse (succursale ou agence A)", - "report_type": "Balance Sheet" - }, - { - "account_type": "Cash", - "name": "Caisse (succursale ou agence B)", - "report_type": "Balance Sheet" - } - ], - "name": "Caisses" - }, - { - "account_type": "Cash", - "name": "R\u00e9gies d'avances et accr\u00e9ditifs", - "report_type": "Balance Sheet" - } - ], - "name": "Caisses, r\u00e9gies d'avances et accr\u00e9ditifs" - }, - { - "children": [ - { - "account_type": "Cash", - "name": "Tr\u00e9sorerie G\u00e9n\u00e9rale", - "report_type": "Balance Sheet" - }, - { - "account_type": "Cash", - "name": "Banques (solde d\u00e9biteur)", - "report_type": "Balance Sheet" - }, - { - "account_type": "Cash", - "name": "Ch\u00e8ques postaux", - "report_type": "Balance Sheet" - }, - { - "account_type": "Cash", - "name": "Autres \u00e9tablissements financiers et assimil\u00e9s (soldes d\u00e9biteurs)", - "report_type": "Balance Sheet" - } - ], - "name": "Banques, Tr\u00e9sorerie G\u00e9n\u00e9rale et ch\u00e8ques postaux d\u00e9biteurs" - } - ], - "name": "TRESORERIE - ACTIF" - }, - { - "account_type": "Cash", - "children": [ - { - "children": [ - { - "account_type": "Cash", - "name": "Banques (solde cr\u00e9diteur)", - "report_type": "Balance Sheet" - }, - { - "account_type": "Cash", - "name": "Autres \u00e9tablissements financiers et assimil\u00e9s (soldes cr\u00e9diteurs)", - "report_type": "Balance Sheet" - } - ], - "name": "Banques (solde cr\u00e9diteur)" - }, - { - "children": [ - { - "account_type": "Cash", - "name": "Cr\u00e9dits d'escompte", - "report_type": "Balance Sheet" - } - ], - "name": "Cr\u00e9dits d'escompte" - }, - { - "children": [ - { - "account_type": "Cash", - "name": "Cr\u00e9dits de tr\u00e9sorerie", - "report_type": "Balance Sheet" - } - ], - "name": "Cr\u00e9dits de tr\u00e9sorerie" - } - ], - "name": "TRESORERIE - PASSIF", - "report_type": "Balance Sheet" - } - ], - "name": "COMPTES DE TRESORERIE" - }, - { - "children": [ - { - "children": [ - { - "children": [ - { - "name": "Autres provisions pour risques et charges", - "report_type": "Balance Sheet" - }, - { - "name": "Provisions pour amendes, doubles droits et p\u00e9nalit\u00e9s", - "report_type": "Balance Sheet" - }, - { - "name": "Provisions pour pertes de change", - "report_type": "Balance Sheet" - }, - { - "name": "Provisions pour litiges", - "report_type": "Balance Sheet" - }, - { - "name": "Provisions pour garanties donn\u00e9es aux clients", - "report_type": "Balance Sheet" - }, - { - "name": "Provisions pour imp\u00f4ts", - "report_type": "Balance Sheet" - } - ], - "name": "Autres provisions pour risques et charges" - } - ], - "name": "AUTRES PROVISIONS POUR RISQUES ET CHARGES" - }, - { - "children": [ - { - "children": [ - { - "name": "Diminution des dettes circulantes", - "report_type": "Balance Sheet" - }, - { - "name": "Augmentation des cr\u00e9ances circulantes", - "report_type": "Balance Sheet" - } - ], - "name": "Ecarts de conversion - passif (El\u00e9ments circulants)" - } - ], - "name": "Ecarts de conversion - passif (El\u00e9ments circulants)" - }, - { - "children": [ - { - "children": [ - { - "account_type": "Payable", - "name": "Divers cr\u00e9anciers", - "report_type": "Balance Sheet" - }, - { - "account_type": "Payable", - "name": "Obligations, coupons \u00e0\u00a0 payer", - "report_type": "Balance Sheet" - }, - { - "account_type": "Payable", - "name": "Obligations \u00e9chues \u00e0\u00a0 rembourser", - "report_type": "Balance Sheet" - }, - { - "account_type": "Payable", - "name": "Dettes rattach\u00e9es aux autres cr\u00e9anciers", - "report_type": "Balance Sheet" - }, - { - "account_type": "Payable", - "name": "Dettes sur acquisitions d'immobilisations", - "report_type": "Balance Sheet" - }, - { - "account_type": "Payable", - "name": "Dettes sur acquisitions de titres et valeurs de placement", - "report_type": "Balance Sheet" - } - ], - "name": "Autres cr\u00e9anciers" - }, - { - "children": [ - { - "name": "Comptes transitoires ou d'attente - cr\u00e9diteurs", - "report_type": "Balance Sheet" - }, - { - "name": "Int\u00e9r\u00eats courus et non \u00e9chus \u00e0 payer", - "report_type": "Balance Sheet" - }, - { - "name": "Produits constat\u00e9s d'avance", - "report_type": "Balance Sheet" - }, - { - "name": "Comptes de r\u00e9partition p\u00e9riodique des produits", - "report_type": "Balance Sheet" - } - ], - "name": "Comptes de r\u00e9gularisation - passif" - }, - { - "children": [ - { - "account_type": "Payable", - "name": "Fournisseurs - retenues de garantie", - "report_type": "Balance Sheet" - }, - { - "account_type": "Payable", - "name": "Fournisseurs", - "report_type": "Balance Sheet" - }, - { - "account_type": "Payable", - "name": "Fournisseurs - factures non parvenues", - "report_type": "Balance Sheet" - }, - { - "account_type": "Payable", - "name": "Fournisseurs - effets \u00e0\u00a0 payer", - "report_type": "Balance Sheet" - }, - { - "account_type": "Payable", - "name": "Autres fournisseurs et comptes rattach\u00e9s", - "report_type": "Balance Sheet" - } - ], - "name": "Fournisseurs et comptes rattach\u00e9s" - }, - { - "children": [ - { - "account_type": "Payable", - "name": "Autres clients cr\u00e9diteurs", - "report_type": "Balance Sheet" - }, - { - "account_type": "Payable", - "name": "Rabais, remises et ristournes \u00e0\u00a0 accorder - avoirs \u00e0\u00a0 \u00e9tablir", - "report_type": "Balance Sheet" - }, - { - "account_type": "Payable", - "name": "Clients - dettes pour emballages et mat\u00e9riel consign\u00e9s", - "report_type": "Balance Sheet" - }, - { - "account_type": "Payable", - "name": "Clients - avances et acomptes re\u00e7us sur commandes en cours", - "report_type": "Balance Sheet" - } - ], - "name": "Clients cr\u00e9diteurs, avances et acomptes" - }, - { - "children": [ - { - "account_type": "Payable", - "name": "Personnel - autres cr\u00e9diteurs", - "report_type": "Balance Sheet" - }, - { - "account_type": "Payable", - "name": "Oppositions sur salaires", - "report_type": "Balance Sheet" - }, - { - "account_type": "Payable", - "name": "Charges du personnel \u00e0\u00a0 payer", - "report_type": "Balance Sheet" - }, - { - "account_type": "Payable", - "name": "R\u00e9mun\u00e9rations dues au personnel", - "report_type": "Balance Sheet" - }, - { - "account_type": "Payable", - "name": "D\u00e9p\u00f4ts du personnel cr\u00e9diteurs", - "report_type": "Balance Sheet" - } - ], - "name": "Personnel - cr\u00e9diteur" - }, - { - "children": [ - { - "children": [ - { - "account_type": "Payable", - "name": "ALLOCATION FAMILIALES", - "report_type": "Balance Sheet" - } - ], - "name": "Caisse Nationale de la S\u00e9curit\u00e9 Sociale" - }, - { - "account_type": "Payable", - "name": "Caisses de retraite", - "report_type": "Balance Sheet" - }, - { - "account_type": "Payable", - "name": "Mutuelles", - "report_type": "Balance Sheet" - }, - { - "account_type": "Payable", - "name": "Charges sociales \u00e0\u00a0 payer", - "report_type": "Balance Sheet" - }, - { - "account_type": "Payable", - "name": "Autres organismes sociaux", - "report_type": "Balance Sheet" - } - ], - "name": "Organismes sociaux" - }, - { - "children": [ - { - "account_type": "Tax", - "name": "Etat, TVA due (suivant d\u00e9clarations)", - "report_type": "Balance Sheet" - }, - { - "account_type": "Tax", - "name": "Etat, imp\u00f4ts et taxes \u00e0\u00a0 payer", - "report_type": "Balance Sheet" - }, - { - "children": [ - { - "account_type": "Tax", - "name": "Etat, TVA factur\u00e9e 7%", - "report_type": "Balance Sheet" - }, - { - "account_type": "Tax", - "name": "Etat, TVA factur\u00e9e 20%", - "report_type": "Balance Sheet" - }, - { - "account_type": "Tax", - "name": "Etat, TVA factur\u00e9e 10%", - "report_type": "Balance Sheet" - }, - { - "account_type": "Tax", - "name": "Etat, TVA factur\u00e9e 14%", - "report_type": "Balance Sheet" - } - ], - "name": "Etat, TVA factur\u00e9e" - }, - { - "children": [ - { - "account_type": "Tax", - "name": "Etat, IR", - "report_type": "Balance Sheet" - }, - { - "account_type": "Tax", - "name": "Etat, taxe urbaine et taxe d'\u00e9dilit\u00e9", - "report_type": "Balance Sheet" - }, - { - "account_type": "Tax", - "name": "Etat, Taxe professionnelle (ex patente)", - "report_type": "Balance Sheet" - } - ], - "name": "Etat Imp\u00f4ts, taxes et assimil\u00e9s" - }, - { - "account_type": "Tax", - "name": "Etat, imp\u00f4ts sur les r\u00e9sultats", - "report_type": "Balance Sheet" - }, - { - "account_type": "Tax", - "name": "Etat - autres comptes cr\u00e9diteurs", - "report_type": "Balance Sheet" - } - ], - "name": "Etat - cr\u00e9diteur" - }, - { - "children": [ - { - "account_type": "Payable", - "name": "Comptes courants des associ\u00e9s cr\u00e9diteurs", - "report_type": "Balance Sheet" - }, - { - "account_type": "Payable", - "name": "Associ\u00e9s - capital \u00e0\u00a0 rembourser", - "report_type": "Balance Sheet" - }, - { - "account_type": "Payable", - "name": "Associ\u00e9s - dividendes \u00e0\u00a0 payer", - "report_type": "Balance Sheet" - }, - { - "account_type": "Payable", - "name": "Autres comptes d'associ\u00e9s - cr\u00e9diteurs", - "report_type": "Balance Sheet" - }, - { - "account_type": "Payable", - "name": "Associ\u00e9s - versements re\u00e7us sur augmentation de capital", - "report_type": "Balance Sheet" - }, - { - "account_type": "Payable", - "name": "Associ\u00e9s - op\u00e9rations faites en commun", - "report_type": "Balance Sheet" - } - ], - "name": "Comptes d'associ\u00e9s - cr\u00e9diteurs" - } - ], - "name": "DETTES DU PASSIF CIRCULANT" - } - ], - "name": "COMPTES DU PASSIF CIRCULANT (HORS TRESORERIE)" - } - ], - "name": "COMPTES DE BILAN" - }, - { - "children": [ - { - "children": [ - { - "children": [ - { - "children": [ - { - "name": "Subventions accord\u00e9es des exercices ant\u00e9rieurs", - "report_type": "Profit and Loss" - }, - { - "name": "Subventions accord\u00e9es de l'exercice", - "report_type": "Profit and Loss" - } - ], - "name": "Subventions accord\u00e9es" - }, - { - "children": [ - { - "name": "VNA des immobilisations c\u00e9d\u00e9es des exercices ant\u00e9rieurs", - "report_type": "Profit and Loss" - }, - { - "name": "VNA des immobilisations corporelles c\u00e9d\u00e9es", - "report_type": "Profit and Loss" - }, - { - "name": "VNA des immobilisations incorporelles c\u00e9d\u00e9es", - "report_type": "Profit and Loss" - }, - { - "name": "VNA provisions des immobilisations financi\u00e8res c\u00e9d\u00e9es (droits de propri\u00e9t\u00e9)", - "report_type": "Profit and Loss" - } - ], - "name": "Valeurs nettes d'amortissements des immobilisations c\u00e9d\u00e9es ( V.N.A )" - }, - { - "children": [ - { - "children": [ - { - "name": "D.A.E. de l'immobilisation en non-valeurs", - "report_type": "Profit and Loss" - }, - { - "name": "D.A.E. des immobilisations corporelles", - "report_type": "Profit and Loss" - }, - { - "name": "D.A.E. des immobilisations incorporelles", - "report_type": "Profit and Loss" - } - ], - "name": "Dotations aux amortissements exceptionnels des immobilisations" - }, - { - "children": [ - { - "name": "D.N.C. aux provisions pour risques et charges durables", - "report_type": "Profit and Loss" - }, - { - "name": "D.N.C. aux provisions pour risques et charges momentan\u00e9s", - "report_type": "Profit and Loss" - } - ], - "name": "Dotations non courantes aux provisions pour risques et charges" - 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{ - "name": "DEPOSITOS GARANTIA PROVEEDORES" - }, - { - "name": "DEPOSITOS GARANTIA ARRENDAMIENTO LOCAL" - }, - { - "name": "DEPOSITOS GARANTIA BANCOS" - } - ], - "name": "OTROS ACTIVOS" - } - ], - "name": "OTROS ACTIVOS" - } - ], - "name": "ACTIVO LARGO PLAZO" - }, - { - "children": [ - { - "children": [ - { - "children": [ - { - "name": "ALQUILERES" - }, - { - "name": "SEGURO PREPAGADOS" - }, - { - "name": "PUBLICIDAD" - } - ], - "name": "GASTOS PREPAGADOS OPERATIVOS" - } - ], - "name": "GASTOS OPERACIONALES" - }, - { - "children": [ - { - "children": [ - { - "name": "MERCANCIA EN TRANSITO" - }, - { - "name": "MERCANCIA EN TRANSITOS" - } - ], - "name": "INVENTARIO EN TRANSITO" - }, - { - "children": [ - { - "name": "INVENTARIO MERCANCIA ACTUALIZACION DEL VALOR" - }, - { - "name": "INVENTARIOS DE MERCANCIA EXTERIOR" - }, - { - "name": "INVENTARIO FINAL" - }, - { - "name": "INVENTARIOS DE MERCANCIA NACIONAL" - } - ], - "name": "INVENTARIOS DE MERCANCIA" - } - ], - "name": "INVENTARIOS" - }, - { - "children": [ - { - "children": [ - { - "account_type": "Receivable", - "name": "CUENTAS POR COBRAR SOCIOS" - } - ], - "name": "CUENTAS POR COBRAR ACCIONISTAS" - }, - { - "children": [ - { - "account_type": "Receivable", - "name": "DEUDORES DIVERSOS" - }, - { - "name": "RECLAMO AL BANCO" - }, - { - "name": "DEPOSITOS VARIOS" - }, - { - "name": "ENTES GUBERNAMENTALES" - }, - { - "name": "RECLAMO AL SEGURO" - }, - { - "name": "CHEQUES DEVUELTOS" - }, - { - "name": "TRANSFERENCIAS BANCARIAS" - }, - { - "name": "ADELANTO A PROVEEDORES" - } - ], - "name": "OTRAS CUENTAS POR COBRAR" - }, - { - "name": "INTERESES POR COBRAR" - }, - { - "name": "COMPA\u00d1IAS AFILIADAS Y RELACIONADAS" - }, - { - "children": [ - { - "name": "PROVINCION INCOBRABLES EXTERIOR" - }, - { - "name": "PROVISION INCOBRALES NACIONALES" - } - ], - "name": "PROVINCION INCOBRABLES NACIONAL" - }, - { - "children": [ - { - "name": "PRESTAMOS PERSONALES" - }, - { - "name": "SEGURO DE VEHICULOS" - }, - { - "name": "VACACIONES" - 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}, - { - "name": "INVERSIONES EN BONOS M.E." - }, - { - "name": "INVERSIONES EN BONOS M.N." - }, - { - "name": "INVERSIONES TEMPORALES" - } - ], - "name": "INVERSIONES A CORTO PLAZO" - }, - { - "children": [ - { - "name": "BANCO EXTERIOR X" - } - ], - "name": "BANCOS E INSTITUCIONES FINANCIERAS EXTERIOR" - }, - { - "children": [ - { - "name": "BANCO X MXN" - }, - { - "name": "BANCO X USD" - } - ], - "name": "BANCOS E INTITUCIONES FINANCIERAS" - }, - { - "children": [ - { - "name": "CAJA PRINCIPAL" - }, - { - "name": "FONDO A DEPOSITAR" - }, - { - "name": "CAJA CHICA" - } - ], - "name": "CAJAS" - } - ], - "name": "EFECTIVO Y VALORES NEGOCIABLES" - }, - { - "children": [ - { - "children": [ - { - "name": "PATENTE MUNICIPAL ESTIMADA" - }, - { - "name": "IMPUESTO MUNICIPAL PAGADO EN EXCESO" - }, - { - "name": "ISR PAGADO" - }, - { - "name": "ISR RETENIDO" - }, - { - "name": "IVA ACREDITABLE o PAGADO A PROVEEDORES" - }, - { - "name": "ISR DECLARACION ESTIMADAS" - }, - { - "name": "IVA . CREDITO FISCAL IMPORTACION" - }, - { - "name": "IETU PAGADO" - }, - { - "name": "IVA EFECTIVAMENTE PAGADO" - } - ], - "name": "IMPUESTOS" - } - ], - "name": "IMPUESTOS PAGADOS POR ANTICIPADOS" - } - ], - "name": "ACTIVO CIRCULANTE" - } - ], - "name": "ACTIVO" - } - ], - "name": "PLAN CONTABLE" - } -} \ No newline at end of file diff --git a/erpnext/accounts/doctype/chart_of_accounts/charts/nl_l10nnl_chart_template.json b/erpnext/accounts/doctype/chart_of_accounts/charts/nl_l10nnl_chart_template.json deleted file mode 100644 index 1320ca9f06..0000000000 --- a/erpnext/accounts/doctype/chart_of_accounts/charts/nl_l10nnl_chart_template.json +++ /dev/null @@ -1,2058 +0,0 @@ -{ - "name": "Nederlands Grootboekschema", - "root": { - "children": [ - { - "children": [ - { - "name": "Verlies verkoop deelnem.", - "report_type": "Profit and Loss" - }, - { - "name": "Reorganisatiekosten", - "report_type": "Profit and Loss" - }, - { - "name": "Winst bij verkoop deelnem.", - "report_type": "Profit and Loss" - }, - { - "name": "Vpb normaal resultaat", - "report_type": "Profit and Loss" - }, - { - "name": "Winst", - "report_type": "Profit and Loss" - }, - { - "account_type": "Cash", - "name": "Memoriaal", - "report_type": "Balance Sheet" - }, - { - "name": "Opbrengsten deelnemingen", - "report_type": "Profit and Loss" - }, - { - "name": "Vpb bijzonder resultaat", - "report_type": "Profit and Loss" - }, - { - "name": "Voorz. Verlies deelnem.", - "report_type": "Profit and Loss" - } - ], - "name": "OVERIGE RESULTATEN" - }, - { - "children": [ - { - "name": "Diensten handel laag tarief", - "report_type": "Profit and Loss" - }, - { - "name": "Diensten handel 0% EU", - "report_type": "Profit and Loss" - }, - { - "name": "Diensten handel hoog tarief", - "report_type": "Profit and Loss" - }, - { - "name": "Verkopen handel laag", - "report_type": "Profit and Loss" - }, - { - "name": "Verkopen handel 0% EU", - "report_type": "Profit and Loss" - }, - { - "name": "Verkopen handel overig", - "report_type": "Profit and Loss" - }, - { - "name": "Diensten fabric. 0% niet-EU", - "report_type": "Profit and Loss" - }, - { - "name": "Diensten handel 0% niet-EU", - "report_type": "Profit and Loss" - }, - { - "name": "Verkopen Fabric. 0% niet-EU", - "report_type": "Profit and Loss" - }, - { - "name": "Verkopen Handel 0% niet-EU", - "report_type": "Profit and Loss" - }, - { - "name": "Verleende Kredietbep. handel", - "report_type": "Profit and Loss" - }, - { - "name": "Verkopen handel hoog", - "report_type": "Profit and Loss" - }, - { - "name": "Verleende Kredietbep. fabricage", - "report_type": "Profit and Loss" - }, - { - "name": "Diensten fabricage hoog", - "report_type": "Profit and Loss" - }, - { - "name": "Diensten fabricage overig", - "report_type": "Profit and Loss" - }, - { - "name": "Diensten fabricage 0% EU", - "report_type": "Profit and Loss" - }, - { - "name": "Diensten fabricage laag", - "report_type": "Profit and Loss" - }, - { - "name": "Verkopen fabricage hoog", - "report_type": "Profit and Loss" - }, - { - "name": "Verkopen fabricage overig", - "report_type": "Profit and Loss" - }, - { - "name": "Verkopen fabric. 0 % EU", - "report_type": "Profit and Loss" - }, - { - "name": "Verkopen fabricage laag", - "report_type": "Profit and Loss" - } - ], - "name": "VERKOOPRESULTATEN" - }, - { - "children": [ - { - "name": "Inkopen hoog", - "report_type": "Profit and Loss" - }, - { - "name": "Invoerkosten", - "report_type": "Profit and Loss" - }, - { - "name": "Tegenrekening inkoop", - "report_type": "Profit and Loss" - }, - { - "name": "Priv\u00e9-gebruik goederen", - "report_type": "Profit and Loss" - }, - { - "name": "Inkoopbonussen", - "report_type": "Profit and Loss" - }, - { - "name": "Betalingskort. crediteuren", - "report_type": "Profit and Loss" - }, - { - "name": "Voorz. Incourourant grondst.", - "report_type": "Profit and Loss" - }, - { - "name": "Kostprijs omzet grondstoffen", - "report_type": "Profit and Loss" - }, - { - "name": "Toev. Voorz. incour. grondst.", - "report_type": "Profit and Loss" - }, - { - "name": "Inkoopprovisie", - "report_type": "Profit and Loss" - }, - { - "name": "Toevoeging garantieverpl.", - "report_type": "Profit and Loss" - }, - { - "name": "Onttrekking uitgev.garantie", - "report_type": "Profit and Loss" - }, - { - "name": "Garantiekosten", - "report_type": "Profit and Loss" - }, - { - "name": "Inkopen EU overig", - "report_type": "Profit and Loss" - }, - { - "name": "Kosten inkoopvereniging", - "report_type": "Profit and Loss" - }, - { - "name": "Inkopen nul", - "report_type": "Profit and Loss" - }, - { - "name": "Inkoopkosten", - "report_type": "Profit and Loss" - }, - { - "name": "Inkopen overig", - "report_type": "Profit and Loss" - }, - { - "name": "Inkopen laag", - "report_type": "Profit and Loss" - }, - { - "name": "Hulpmaterialen", - "report_type": "Profit and Loss" - }, - { - "name": "Uitbesteed werk", - "report_type": "Profit and Loss" - }, - { - "name": "Toevoeging voorz. incour. handelsgoed.", - "report_type": "Profit and Loss" - }, - { - "name": "Kostprijs omzet handelsgoederen", - "report_type": "Profit and Loss" - }, - { - "name": "Voorz.incour. handelsgoed.", - "report_type": "Profit and Loss" - }, - { - "name": "Inkoop import buiten EU hoog", - "report_type": "Profit and Loss" - }, - { - "name": "Inkoop import buiten EU overig", - "report_type": "Profit and Loss" - }, - { - "name": "Inkopen BTW verlegd", - "report_type": "Profit and Loss" - }, - { - "name": "Inkomende vrachten", - "report_type": "Profit and Loss" - }, - { - "name": "Inkopen EU laag tarief", - "report_type": "Profit and Loss" - }, - { - "name": "Inkopen EU hoog tarief", - "report_type": "Profit and Loss" - }, - { - "name": "Inkoop import buiten EU laag", - "report_type": "Profit and Loss" - } - ], - "name": "VOORRAAD GEREED PRODUCT EN ONDERHANDEN WERK" - }, - { - "name": "FABRIKAGEREKENINGEN" - }, - { - "name": "INDIRECTE KOSTEN" - }, - { - "children": [ - { - "children": [ - { - "name": "Wegenbelasting", - "report_type": "Profit and Loss" - }, - { - "name": "Onderhoud personenauto's", - "report_type": "Profit and Loss" - }, - { - "name": "Assuranties auto's", - "report_type": "Profit and Loss" - }, - { - "name": "Priv\u00e9-gebruik auto's", - "report_type": "Profit and Loss" - }, - { - "name": "Overige vervoerskosten", - "report_type": "Profit and Loss" - }, - { - "name": "Brandstoffen", - "report_type": "Profit and Loss" - }, - { - "name": "Onderhoud vrachtauto's", - "report_type": "Profit and Loss" - }, - { - "name": "Leasing auto's", - "report_type": "Profit and Loss" - } - ], - "name": "VERVOERSKOSTEN" - }, - { - "children": [ - { - "name": "Veilingkosten", - "report_type": "Profit and Loss" - }, - { - "name": "Provisie", - "report_type": "Profit and Loss" - }, - { - "name": "Afschrijving dubieuze deb.", - "report_type": "Profit and Loss" - }, - { - "name": "Relatiegeschenken", - "report_type": "Profit and Loss" - }, - { - "name": "Verpakkingsmateriaal", - "report_type": "Profit and Loss" - }, - { - "name": "Etalagekosten", - "report_type": "Profit and Loss" - }, - { - "name": "Beurskosten", - "report_type": "Profit and Loss" - }, - { - "name": "Kascorrecties", - "report_type": "Profit and Loss" - }, - { - "name": "Uitgaande vrachten", - "report_type": "Profit and Loss" - }, - { - "name": "Exportkosten", - "report_type": "Profit and Loss" - }, - { - "name": "Reclame", - "report_type": "Profit and Loss" - }, - { - "name": "Advertenties", - "report_type": "Profit and Loss" - }, - { - "name": "Websitekosten", - "report_type": "Profit and Loss" - }, - { - "name": "Overige verkoopkosten", - "report_type": "Profit and Loss" - }, - { - "name": "Reis en verblijfkosten", - "report_type": "Profit and Loss" - }, - { - "name": "Representatiekosten", - "report_type": "Profit and Loss" - } - ], - "name": "VERKOOPKOSTEN" - }, - { - "children": [ - { - "name": "Accountantskosten", - "report_type": "Profit and Loss" - }, - { - "name": "Advieskosten", - "report_type": "Profit and Loss" - }, - { - "name": "Juridische kosten", - "report_type": "Profit and Loss" - }, - { - "name": "Assuranties", - "report_type": "Profit and Loss" - }, - { - "name": "Toev. 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Goed", - "report_type": "Profit and Loss" - }, - { - "name": "Pacht", - "report_type": "Profit and Loss" - }, - { - "name": "Huur", - "report_type": "Profit and Loss" - }, - { - "name": "Assurantie onroerend goed", - "report_type": "Profit and Loss" - }, - { - "name": "Ontvangen huren", - "report_type": "Profit and Loss" - }, - { - "name": "Huurwaarde woongedeelte", - "report_type": "Profit and Loss" - } - ], - "name": "HUISVESTINGSKOSTEN" - }, - { - "children": [ - { - "name": "Huur inventaris", - "report_type": "Profit and Loss" - }, - { - "name": "Leasing invent.operational", - "report_type": "Profit and Loss" - }, - { - "name": "Huur machines", - "report_type": "Profit and Loss" - }, - { - "name": "Leasing mach. operational", - "report_type": "Profit and Loss" - }, - { - "name": "Onderhoud inventaris", - "report_type": "Profit and Loss" - }, - { - "name": "Onderhoud machines", - "report_type": "Profit and Loss" - }, - { - "name": "Hulpmaterialen", - "report_type": "Profit and Loss" - }, - { - "name": "Gereedschappen", - "report_type": "Profit and Loss" - }, - { - "name": "Ophalen/vervoer afval", - "report_type": "Profit and Loss" - }, - { - "name": "Energie (krachtstroom)", - "report_type": "Profit and Loss" - }, - { - "name": "Assuranties", - "report_type": "Profit and Loss" - }, - { - "name": "Overige bedrijfskosten", - "report_type": "Profit and Loss" - } - ], - "name": "BEDRIJFSKOSTEN" - }, - { - "children": [ - { - "name": "Kantoorbenodigdh./drukw.", - "report_type": "Profit and Loss" - }, - { - "name": "Contributies/abonnementen", - "report_type": "Profit and Loss" - }, - { - "name": "Overige kantoorkosten", - "report_type": "Profit and Loss" - }, - { - "name": "Administratiekosten", - "report_type": "Profit and Loss" - }, - { - "name": "Internetaansluiting", - "report_type": "Profit and Loss" - }, - { - "name": "Telefoon/telefax", - "report_type": "Profit and Loss" - }, - { - "name": "Onderhoud kantoorinvent.", - "report_type": "Profit and Loss" - }, - { - "name": "Huur kantoorapparatuur", - "report_type": "Profit and Loss" - }, - { - "name": "Porti", - "report_type": "Profit and Loss" - } - ], - "name": "KANTOORKOSTEN" - }, - { - "children": [ - { - "name": "Gebouwen", - "report_type": "Profit and Loss" - }, - { - "name": "Bedrijfsgebouwen", - "report_type": "Profit and Loss" - }, - { - "name": "Woon-winkelhuis", - "report_type": "Profit and Loss" - }, - { - "name": "Winkels", - "report_type": "Profit and Loss" - }, - { - "name": "Kantoorinventaris", - "report_type": "Profit and Loss" - }, - { - "name": "Kantoormachines", - "report_type": "Profit and Loss" - }, - { - "name": "Kantine-inventaris", - "report_type": "Profit and Loss" - }, - { - "name": "Bedrijfsinventaris", - "report_type": "Profit and Loss" - }, - { - "name": "Magazijninventaris", - "report_type": "Profit and Loss" - }, - { - "name": "Fabrieksinventaris", - "report_type": "Profit and Loss" - }, - { - "name": "Gereedschappen", - "report_type": "Profit and Loss" - }, - { - "name": "Personenauto's", - "report_type": "Profit and Loss" - }, - { - "name": "Vrachtauto's", - "report_type": "Profit and Loss" - }, - { - "name": "Pachtersinvestering", - "report_type": "Profit and Loss" - }, - { - "name": "Aankoopkosten", - "report_type": "Profit and Loss" - }, - { - "name": "Parkeerplaats", - "report_type": "Profit and Loss" - }, - { - "name": "Grondverbetering", - "report_type": "Profit and Loss" - }, - { - "name": "Verbouwingen", - "report_type": "Profit and Loss" - }, - { - "name": "Machines", - "report_type": "Profit and Loss" - }, - { - "name": "Voorraadverschillen", - "report_type": "Profit and Loss" - }, - { - "name": "Heftrucks", - "report_type": "Profit and Loss" - }, - { - "name": "Aanhangwagens", - "report_type": "Profit and Loss" - }, - { - "name": "Rijwielen en bromfietsen", - "report_type": "Profit and Loss" - }, - { - "name": "Tonnagevergunningen", - "report_type": "Profit and Loss" - }, - { - "name": "Drankvergunningen", - "report_type": "Profit and Loss" - }, - { - "name": "Octrooien", - "report_type": "Profit and Loss" - }, - { - "name": "Licenties", - "report_type": "Profit and Loss" - }, - { - "name": "Goodwill", - "report_type": "Profit and Loss" - }, - { - "name": "Aanloopkosten", - "report_type": "Profit and Loss" - }, - { - "name": "Ontwikkelingskosten", - "report_type": "Profit and Loss" - }, - { - "name": "Auteursrechten", - "report_type": "Profit and Loss" - }, - { - "name": "Vergunningen", - "report_type": "Profit and Loss" - } - ], - "name": "AFSCHRIJVINGEN" - }, - { - "children": [ - { - "name": "Kosten omzetbelasting", - "report_type": "Profit and Loss" - }, - { - "name": "Boekverlies vaste activa", - "report_type": "Profit and Loss" - }, - { - "name": "K.O. regeling OB", - "report_type": "Profit and Loss" - }, - { - "name": "Boekwinst van vaste activa", - "report_type": "Profit and Loss" - }, - { - "name": "Kasverschillen", - "report_type": "Profit and Loss" - }, - { - "name": "Overige baten", - "report_type": "Profit and Loss" - }, - { - "name": "Betaalde schadevergoed.", - "report_type": "Profit and Loss" - }, - { - "name": "Nadelige koersverschillen", - "report_type": "Profit and Loss" - }, - { - "name": "Overige lasten", - "report_type": "Profit and Loss" - }, - { - "name": "Kosten loonbelasting", - "report_type": "Profit and Loss" - }, - { - "name": "Naheffing bedrijfsver.", - "report_type": "Profit and Loss" - }, - { - "name": "Ontvangen schadevergoed.", - "report_type": "Profit and Loss" - }, - { - "name": "Voordelige koersverschil.", - "report_type": "Profit and Loss" - } - ], - "name": "OVERIGE BATEN EN LASTEN" - } - ], - "name": "KOSTENREKENINGEN" - }, - { - "children": [ - { - "account_type": "Cash", - "name": "Goederen 2", - "report_type": "Balance Sheet" - }, - { - "account_type": "Cash", - "name": "Goederen 1", - "report_type": "Balance Sheet" - }, - { - "account_type": "Cash", - "name": "Kantoorbenodigdheden", - "report_type": "Balance Sheet" - }, - { - "account_type": "Cash", - "name": "Hulpstoffen 1", - "report_type": "Balance Sheet" - }, - { - "account_type": "Cash", - "name": "Hulpstoffen 2", - "report_type": "Balance Sheet" - }, - { - "account_type": "Cash", - "name": "Onderhanden werk", - "report_type": "Balance Sheet" - }, - { - "account_type": "Cash", - "name": "Verpakkingsmateriaal", - "report_type": "Balance Sheet" - }, - { - "account_type": "Cash", - "name": "Halffabrikaten 2", - "report_type": "Balance Sheet" - }, - { - "account_type": "Cash", - "name": "Halffabrikaten 1", - "report_type": "Balance Sheet" - }, - { - "account_type": "Cash", - "name": "Gereed product 1", - "report_type": "Balance Sheet" - }, - { - "account_type": "Cash", - "name": "Gereed product 2", - "report_type": "Balance Sheet" - }, - { - "account_type": "Cash", - "name": "Goederen onderweg", - "report_type": "Balance Sheet" - }, - { - "account_type": "Cash", - "name": "Grondstoffen 1", - "report_type": "Balance Sheet" - }, - { - "account_type": "Cash", - "name": "Grondstoffen 2", - "report_type": "Balance Sheet" - }, - { - "account_type": "Cash", - "name": "Zegels", - "report_type": "Balance Sheet" - }, - { - "account_type": "Cash", - "name": "Goederen in consignatie", - "report_type": "Balance Sheet" - }, - { - "account_type": "Cash", - "name": "Emballage", - "report_type": "Balance Sheet" - } - ], - "name": "VOORRAAD GRONDSTOFFEN, HULPMATERIALEN EN HANDELSGOEDEREN" - }, - { - "children": [ - { - "account_type": "Cash", - "name": "Betaalwijze contant", - "report_type": "Balance Sheet" - }, - { - "account_type": "Cash", - "name": "Tussenrekening balans", - "report_type": "Balance Sheet" - }, - { - "account_type": "Cash", - "name": "Tussenrekening correcties", - "report_type": "Balance Sheet" - }, - { - "account_type": "Cash", - "name": "Tussenrekening pin", - "report_type": "Balance Sheet" - }, - { - "account_type": "Cash", - "name": "Betaalwijze pin", - "report_type": "Balance Sheet" - }, - { - "account_type": "Cash", - "name": "Inkopen binnen EU laag", - "report_type": "Balance Sheet" - }, - { - "account_type": "Cash", - "name": "Inkopen binnen EU hoog", - "report_type": "Balance Sheet" - }, - { - "account_type": "Cash", - "name": "Inkopen binnen EU overig", - "report_type": "Balance Sheet" - }, - { - "account_type": "Cash", - "name": "Kassa 2", - "report_type": "Balance Sheet" - }, - { - "account_type": "Cash", - "name": "Kassa 1", - "report_type": "Balance Sheet" - }, - { - "account_type": "Cash", - "name": "Netto lonen", - "report_type": "Balance Sheet" - }, - { - "account_type": "Cash", - "name": "Betaalwijze chipknip", - "report_type": "Balance Sheet" - }, - { - "account_type": "Cash", - "name": "Tussenrekening chipknip", - "report_type": "Balance Sheet" - }, - { - "account_type": "Cash", - "name": "Inkopen buiten EU overig", - "report_type": "Balance Sheet" - }, - { - "account_type": "Cash", - "name": "Inkopen buiten EU hoog", - "report_type": "Balance Sheet" - }, - { - "account_type": "Cash", - "name": "Inkopen buiten EU laag", - "report_type": "Balance Sheet" - }, - { - "account_type": "Cash", - "name": "Tussenrek. autom. loonbetalingen", - "report_type": "Balance Sheet" - }, - { - "account_type": "Cash", - "name": "Inkopen Nederland overig", - "report_type": "Balance Sheet" - }, - { - "account_type": "Cash", - "name": "Inkopen Nederland onbelast", - "report_type": "Balance Sheet" - }, - { - "account_type": "Cash", - "name": "Inkopen Nederland laag", - "report_type": "Balance Sheet" - }, - { - "account_type": "Cash", - "name": "Inkopen Nederland hoog", - "report_type": "Balance Sheet" - }, - { - "account_type": "Cash", - "name": "Inkopen Nederland verlegd", - "report_type": "Balance Sheet" - }, - { - "account_type": "Cash", - "name": "Vraagposten", - "report_type": "Balance Sheet" - }, - { - "account_type": "Cash", - "name": "Tussenrek. autom. betalingen", - "report_type": "Balance Sheet" - }, - { - "account_type": "Cash", - "name": "Tussenrek. cadeaubonbetalingen", - "report_type": "Balance Sheet" - }, - { - "account_type": "Cash", - "name": "Betaalwijze cadeaubonnen", - "report_type": "Balance Sheet" - }, - { - "account_type": "Cash", - "name": "Tegenrekening Inkopen", - "report_type": "Balance Sheet" - } - ], - "name": "TUSSENREKENINGEN" - }, - { - "children": [ - { - "children": [ - { - "name": "Dubieuze debiteuren", - "report_type": "Balance Sheet" - }, - { - "name": "Vooruitbetaalde kosten", - "report_type": "Balance Sheet" - }, - { - "name": "Te ontvangen ziekengeld", - "report_type": "Balance Sheet" - }, - { - "name": "Overige vorderingen", - "report_type": "Balance Sheet" - }, - { - "account_type": "Receivable", - "name": "Debiteuren", - "report_type": "Balance Sheet" - }, - { - "name": "Voorziening dubieuze debiteuren", - "report_type": "Balance Sheet" - }, - { - "name": "Rekening-courant directie", - "report_type": "Balance Sheet" - }, - { - "name": "Voorschotten personeel", - "report_type": "Balance Sheet" - } - ], - "name": "VORDERINGEN" - }, - { - "children": [ - { - "name": "Effecten", - "report_type": "Balance Sheet" - }, - { - "account_type": "Cash", - "name": "ABN-AMRO bank", - "report_type": "Balance Sheet" - }, - { - "account_type": "Cash", - "name": "Kas valuta", - "report_type": "Balance Sheet" - }, - { - "name": "Kruisposten", - "report_type": "Balance Sheet" - }, - { - "account_type": "Cash", - "name": "RABO bank", - "report_type": "Balance Sheet" - }, - { - "account_type": "Cash", - "name": "Postbank", - "report_type": "Balance Sheet" - }, - { - "account_type": "Cash", - "name": "Kleine kas", - "report_type": "Balance Sheet" - }, - { - "account_type": "Cash", - "name": "BIZNER bank", - "report_type": "Balance Sheet" - }, - { - "account_type": "Cash", - "name": "Kas", - "report_type": "Balance Sheet" - }, - { - "name": "Girobetaalkaarten", - "report_type": "Balance Sheet" - }, - { - "name": "Bankbetaalkaarten", - "report_type": "Balance Sheet" - } - ], - "name": "LIQUIDE MIDDELEN" - }, - { - "children": [ - { - "account_type": "Payable", - "name": "Crediteuren", - "report_type": "Balance Sheet" - }, - { - "name": "Vennootschapsbelasting", - "report_type": "Balance Sheet" - }, - { - "name": "Investeringsaftrek", - "report_type": "Balance Sheet" - }, - { - "name": "Dividendbelasting", - "report_type": "Balance Sheet" - }, - { - "name": "Premie WIR", - "report_type": "Balance Sheet" - }, - { - "account_type": "Tax", - "name": "Btw te vorderen laag", - "report_type": "Balance Sheet" - }, - { - "name": "Overige te betalen posten", - "report_type": "Balance Sheet" - }, - { - "name": "Vooruit ontvangen bedr.", - "report_type": "Balance Sheet" - }, - { - "name": "Sociale lasten", - "report_type": "Balance Sheet" - }, - { - "name": "Pensioenpremies", - "report_type": "Balance Sheet" - }, - { - "name": "Vakantiegeld", - "report_type": "Balance Sheet" - }, - { - "name": "Vakantiedagen", - "report_type": "Balance Sheet" - }, - { - "name": "Vakantiezegels", - "report_type": "Balance Sheet" - }, - { - "name": "Tanti\u00e8mes", - "report_type": "Balance Sheet" - }, - { - "name": "Rente", - "report_type": "Balance Sheet" - }, - { - "name": "Dividend", - "report_type": "Balance Sheet" - }, - { - "account_type": "Tax", - "name": "Btw oude jaren", - "report_type": "Balance Sheet" - }, - { - "account_type": "Tax", - "name": "Btw-afdracht", - "report_type": "Balance Sheet" - }, - { - "account_type": "Tax", - "name": "Btw af te dragen hoog", - "report_type": "Balance Sheet" - }, - { - "name": "Loonheffing", - "report_type": "Balance Sheet" - }, - { - "name": "Afdracht loonheffing", - "report_type": "Balance Sheet" - }, - { - "name": "Rekening-courant inkoopvereniging", - "report_type": "Balance Sheet" - }, - { - "account_type": "Tax", - "name": "Btw te vorderen hoog", - "report_type": "Balance Sheet" - }, - { - "account_type": "Tax", - "name": "Af te dragen Btw-verlegd", - "report_type": "Balance Sheet" - }, - { - "account_type": "Tax", - "name": "Te vorderen Btw-verlegd", - "report_type": "Balance Sheet" - }, - { - "name": "Energiekosten", - "report_type": "Balance Sheet" - }, - { - "name": "Accountantskosten", - "report_type": "Balance Sheet" - }, - { - "name": "Telefoon/telefax", - "report_type": "Balance Sheet" - }, - { - "name": "Termijnen onderh. werk", - "report_type": "Balance Sheet" - }, - { - "account_type": "Tax", - "name": "Btw te vorderen overig", - "report_type": "Balance Sheet" - }, - { - "account_type": "Tax", - "name": "Btw af te dragen overig", - "report_type": "Balance Sheet" - }, - { - "account_type": "Tax", - "name": "Btw af te dragen laag", - "report_type": "Balance Sheet" - } - ], - "name": "KORTLOPENDE SCHULDEN" - } - ], - "name": "FINANCIELE REKENINGEN, KORTLOPENDE VORDERINGEN EN SCHULDEN" - }, - { - "children": [ - { - "children": [ - { - "children": [ - { - "name": "Rekening-courant directie", - "report_type": "Balance Sheet" - }, - { - "name": "Hypotheken o/g 2", - "report_type": "Balance Sheet" - }, - { - "name": "Hypotheken o/g 1", - "report_type": "Balance Sheet" - }, - { - "name": "Hypotheken o/g 4", - "report_type": "Balance Sheet" - }, - { - "name": "Hypotheken o/g 3", - "report_type": "Balance Sheet" - }, - { - "name": "Hypotheken o/g 5", - "report_type": "Balance Sheet" - }, - { - "name": "Leningen o/g 5", - "report_type": "Balance Sheet" - }, - { - "name": "Leningen o/g 1", - "report_type": "Balance Sheet" - }, - { - "name": "Leningen o/g 2", - "report_type": "Balance Sheet" - }, - { - "name": "Leningen o/g 4", - "report_type": "Balance Sheet" - }, - { - "name": "Lease-verplichtingen", - "report_type": "Balance Sheet" - }, - { - "name": "Huurkoopverplichtingen", - "report_type": "Balance Sheet" - }, - { - "name": "Leningen o/g 3", - "report_type": "Balance Sheet" - } - ], - "name": "LANGLOPENDE SCHULDEN" - }, - { - "children": [ - { - "name": "Hypotheek o/g 1", - "report_type": "Balance Sheet" - }, - { - "name": "Hypotheek o/g 2", - "report_type": "Balance Sheet" - }, - { - "name": "Hypotheek o/g 3", - "report_type": "Balance Sheet" - }, - { - "name": "Hypotheek o/g 4", - "report_type": "Balance Sheet" - }, - { - "name": "Hypotheek o/g 5", - "report_type": "Balance Sheet" - }, - { - "name": "Lease-verplichtingen", - "report_type": "Balance Sheet" - }, - { - "name": "Huurkoopverplichtingen", - "report_type": "Balance Sheet" - } - ], - "name": "AFLOSSINGEN" - } - ], - "name": "LANGLOPENDE SCHULDEN EN AFLOSSINGEN" - }, - { - "children": [ - { - "name": "Afschrijving Aanloopkosten", - "report_type": "Balance Sheet" - }, - { - "name": "Aanschafwaarde Octrooien", - "report_type": "Balance Sheet" - }, - { - "name": "Afschrijving Licenties", - "report_type": "Balance Sheet" - }, - { - "name": "Aanschafwaarde Goodwill", - "report_type": "Balance Sheet" - }, - { - "name": "Aanschafwaarde Tonnagevergunningen", - "report_type": "Balance Sheet" - }, - { - "name": "Aanschafwaarde Drankvergunningen", - "report_type": "Balance Sheet" - }, - { - "name": "Aanschafwaarde Auteursrechten", - "report_type": "Balance Sheet" - }, - { - "name": "Aanschafwaarde Vergunningen", - "report_type": "Balance Sheet" - }, - { - "name": "Afschrijving Vergunningen", - "report_type": "Balance Sheet" - }, - { - "name": "Afschrijving Auteursrechten", - "report_type": "Balance Sheet" - }, - { - "name": "Afschrijving Drankvergunningen", - "report_type": "Balance Sheet" - }, - { - "name": "Afschrijving Tonnagevergunningen", - "report_type": "Balance Sheet" - }, - { - "name": "Afschrijving Goodwill", - "report_type": "Balance Sheet" - }, - { - "name": "Afschrijving Octrooien", - "report_type": "Balance Sheet" - }, - { - "name": "Aanschafwaarde Ontwikkelingskosten", - "report_type": "Balance Sheet" - }, - { - "name": "Afschrijving Ontwikkelingskosten", - "report_type": "Balance Sheet" - }, - { - "name": "Aanschafwaarde Aanloopkosten", - "report_type": "Balance Sheet" - } - ], - "name": "IMMATERIELE ACTIVA" - }, - { - "children": [ - { - "children": [ - { - "name": "Aanschafwaarde Gereedschappen", - "report_type": "Balance Sheet" - }, - { - "name": "Aanschafwaarde Fabrieksinventaris", - "report_type": "Balance Sheet" - }, - { - "name": "Aanschafwaarde Magazijninventaris", - "report_type": "Balance Sheet" - }, - { - "name": "Aanschafwaarde Bedrijfsinventaris", - "report_type": "Balance Sheet" - }, - { - "name": "Aanschafwaarde Kantoorinventaris", - "report_type": "Balance Sheet" - }, - { - "name": "Aanschafwaarde Kantine-inventaris", - "report_type": "Balance Sheet" - }, - { - "name": "Afschrijving Kantoorinventaris", - "report_type": "Balance Sheet" - }, - { - "name": "Afschrijving Kantoormachines", - "report_type": "Balance Sheet" - }, - { - "name": "Afschrijving Kantine-inventaris", - "report_type": "Balance Sheet" - }, - { - "name": "Afschrijving Bedrijfsinventaris", - "report_type": "Balance Sheet" - }, - { - "name": "Afschrijving Fabrieksinventaris", - "report_type": "Balance Sheet" - }, - { - "name": "Afschrijving Magazijninventaris", - "report_type": "Balance Sheet" - }, - { - "name": "Afschrijving Gereedschappen", - "report_type": "Balance Sheet" - }, - { - "name": "Aanschafwaarde Kantoormachines", - "report_type": "Balance Sheet" - } - ], - "name": "INVENTARIS" - }, - { - "children": [ - { - "name": "Afschrijving Machines 5", - "report_type": "Balance Sheet" - }, - { - "name": "Afschrijving Machines 4", - "report_type": "Balance Sheet" - }, - { - "name": "Afschrijving Machines 2", - "report_type": "Balance Sheet" - }, - { - "name": "Aanschafwaarde Machines 5", - "report_type": "Balance Sheet" - }, - { - "name": "Aanschafwaarde Machines 2", - "report_type": "Balance Sheet" - }, - { - "name": "Afschrijving Machines 3", - "report_type": "Balance Sheet" - }, - { - "name": "Aanschafwaarde Machines 1", - "report_type": "Balance Sheet" - }, - { - "name": "Afschrijving Machines 1", - "report_type": "Balance Sheet" - }, - { - "name": "Aanschafwaarde Machines 4", - "report_type": "Balance Sheet" - }, - { - "name": "Aanschafwaarde Machines 3", - "report_type": "Balance Sheet" - } - ], - "name": "MACHINES" - } - ], - "name": "MACHINES EN INVENTARIS" - }, - { - "children": [ - { - "name": "Aanschafwaarde Personenauto's", - "report_type": "Balance Sheet" - }, - { - "name": "Aanschafwaarde Rijwielen en bromfietsen", - "report_type": "Balance Sheet" - }, - { - "name": "Aanschafwaarde Vrachtauto's", - "report_type": "Balance Sheet" - }, - { - "name": "Afschrijving Aanhangwagens", - "report_type": "Balance Sheet" - }, - { - "name": "Afschrijving Heftrucks", - "report_type": "Balance Sheet" - }, - { - "name": "Afschrijving Personenauto's", - "report_type": "Balance Sheet" - }, - { - "name": "Afschrijving Rijwielen en bromfietsen", - "report_type": "Balance Sheet" - }, - { - "name": "Aanschafwaarde Heftrucks", - "report_type": "Balance Sheet" - }, - { - "name": "Aanschafwaarde Aanhangwagens", - "report_type": "Balance Sheet" - }, - { - "name": "Afschrijving Vrachtauto's", - "report_type": "Balance Sheet" - } - ], - "name": "VERVOERMIDDELEN" - }, - { - "children": [ - { - "children": [ - { - "name": "Financieringskosten huurkoop", - "report_type": "Balance Sheet" - }, - { - "name": "Financieringskosten", - "report_type": "Balance Sheet" - }, - { - "name": "Vorderingen op deelnemingen", - "report_type": "Balance Sheet" - }, - { - "name": "Waarborgsommen", - "report_type": "Balance Sheet" - }, - { - "name": "Hypotheken u/g 2", - "report_type": "Balance Sheet" - }, - { - "name": "Hypotheken u/g 1", - "report_type": "Balance Sheet" - }, - { - "name": "Hypotheken u/g 3", - "report_type": "Balance Sheet" - }, - { - "name": "Leningen u/g 1", - "report_type": "Balance Sheet" - }, - { - "name": "Leningen u/g 3", - "report_type": "Balance Sheet" - }, - { - "name": "Leningen u/g 2", - "report_type": "Balance Sheet" - }, - { - "name": "Leningen u/g 5", - "report_type": "Balance Sheet" - }, - { - "name": "Leningen u/g 4", - "report_type": "Balance Sheet" - } - ], - "name": "LANGLOPENDE VORDERINGEN" - }, - { - "children": [ - { - "name": "Minderheidsdeelnemingen", - "report_type": "Balance Sheet" - }, - { - "name": "Meerderheidsdeelnemingen", - "report_type": "Balance Sheet" - }, - { - "name": "Aandeel inkoopcombinatie", - "report_type": "Balance Sheet" - } - ], - "name": "FINANCIELE VASTE ACTIVA" - } - ], - "name": "FINANCIELE VASTE ACTIVA EN LANGLOPENDE VORDERINGEN" - }, - { - "children": [ - { - "account_type": "Equity", - "name": "Premie lijfrenteverzekeringen", - "report_type": "Balance Sheet" - }, - { - "account_type": "Equity", - "name": "Premie volksverzekeringen", - "report_type": "Balance Sheet" - }, - { - "account_type": "Equity", - "name": "Assuranties", - "report_type": "Balance Sheet" - }, - { - "account_type": "Equity", - "name": "Priv\u00e9-opnamen/stortingen", - "report_type": "Balance Sheet" - }, - { - "account_type": "Equity", - "name": "Huishoudgeld", - "report_type": "Balance Sheet" - }, - { - "account_type": "Equity", - "name": "Kapitaal", - "report_type": "Balance Sheet" - }, - { - "account_type": "Equity", - "name": "WAO en ziekengeldverzekeringen", - "report_type": "Balance Sheet" - }, - { - "account_type": "Equity", - "name": "Overige priv\u00e9-uitgaven", - "report_type": "Balance Sheet" - }, - { - "account_type": "Equity", - "name": "Priv\u00e9-gebruik", - "report_type": "Balance Sheet" - }, - { - "account_type": "Equity", - "name": "Overige persoonlijke verplichtingen", - "report_type": "Balance Sheet" - }, - { - "account_type": "Equity", - "name": "Giften", - "report_type": "Balance Sheet" - }, - { - "account_type": "Equity", - "name": "Buitengewone lasten", - "report_type": "Balance Sheet" - }, - { - "account_type": "Equity", - "name": "Inkomstenbelasting", - "report_type": "Balance Sheet" - }, - { - "account_type": "Equity", - "name": "Vermogensbelasting", - "report_type": "Balance Sheet" - }, - { - "account_type": "Equity", - "name": "Premie volksverzekeringen", - "report_type": "Balance Sheet" - }, - { - "account_type": "Equity", - "name": "Wettelijke reserves", - "report_type": "Balance Sheet" - }, - { - "account_type": "Equity", - "name": "Overige reserves", - "report_type": "Balance Sheet" - }, - { - "account_type": "Equity", - "name": "Aandelenkapitaal", - "report_type": "Balance Sheet" - } - ], - "name": "EIGEN VERMOGEN" - }, - { - "children": [ - { - "account_type": "Equity", - "name": "Voorziening deelnemingen", - "report_type": "Balance Sheet" - }, - { - "account_type": "Equity", - "name": "Egalisatierekening WIR", - "report_type": "Balance Sheet" - }, - { - "account_type": "Equity", - "name": "Garantieverplichtingen", - "report_type": "Balance Sheet" - }, - { - "account_type": "Equity", - "name": "Egalisatieres. grootonderh.", - "report_type": "Balance Sheet" - }, - { - "account_type": "Equity", - "name": "Assurantie eigen risico", - "report_type": "Balance Sheet" - }, - { - "account_type": "Equity", - "name": "Latente belastingverpl.", - "report_type": "Balance Sheet" - }, - { - "account_type": "Equity", - "name": "Pens.voorz. eigen beheer", - "report_type": "Balance Sheet" - }, - { - "account_type": "Equity", - "name": "Pensioenverplichtingen", - "report_type": "Balance Sheet" - }, - { - "account_type": "Equity", - "name": "Stamrechtverplichtingen", - "report_type": "Balance Sheet" - }, - { - "account_type": "Equity", - "name": "Backservice pensioenverpl.", - "report_type": "Balance Sheet" - }, - { - "account_type": "Equity", - "name": "Vervangingsreserve", - "report_type": "Balance Sheet" - } - ], - "name": "VOORZIENINGEN" - }, - { - "children": [ - { - "name": "Aanschafwaarde Gebouwen", - "report_type": "Balance Sheet" - }, - { - "name": "Aanschafwaarde Ondergrond gebouwen", - "report_type": "Balance Sheet" - }, - { - "name": "Aanschafwaarde Landerijen", - "report_type": "Balance Sheet" - }, - { - "name": "Aanschafwaarde Woon-winkelhuis", - "report_type": "Balance Sheet" - }, - { - "name": "Aanschafwaarde Bedrijfsgebouwen", - "report_type": "Balance Sheet" - }, - { - "name": "Aanschafwaarde Winkels", - "report_type": "Balance Sheet" - }, - { - "name": "Aanschafwaarde Pachtersinvesteringen", - "report_type": "Balance Sheet" - }, - { - "name": "Aanschafwaarde Grondverbetering", - "report_type": "Balance Sheet" - }, - { - "name": "Aanschafwaarde Parkeerplaats", - "report_type": "Balance Sheet" - }, - { - "name": "Aanschafwaarde Verbouwingen", - "report_type": "Balance Sheet" - }, - { - "name": "Aanschafwaarde Aanloopkosten", - "report_type": "Balance Sheet" - }, - { - "name": "Afschrijving Pachtersinvesteringen", - "report_type": "Balance Sheet" - }, - { - "name": "Afschrijving Parkeerplaats", - "report_type": "Balance Sheet" - }, - { - "name": "Afschrijving Grondverbetering", - "report_type": "Balance Sheet" - }, - { - "name": "Afschrijving Verbouwingen", - "report_type": "Balance Sheet" - }, - { - "name": "Afschrijving Aanloopkosten", - "report_type": "Balance Sheet" - }, - { - "name": "Afschrijving Gebouwen", - "report_type": "Balance Sheet" - }, - { - "name": "Afschrijving Bedrijfsgebouwen", - "report_type": "Balance Sheet" - }, - { - "name": "Afschrijving Woon-winkelhuis", - "report_type": "Balance Sheet" - }, - { - "name": "Afschrijving Winkels", - "report_type": "Balance Sheet" - } - ], - "name": "ONROERENDE GOEDEREN" - } - ], - "name": "VASTE ACTIVA, EIGEN VERMOGEN, LANGLOPEND VREEMD VERMOGEN EN VOORZIENINGEN" - } - ], - "name": "NEDERLANDS STANDAARD GROOTBOEKSCHEMA" - } -} \ No newline at end of file diff --git a/erpnext/accounts/doctype/chart_of_accounts/charts/pa_l10npa_chart_template.json b/erpnext/accounts/doctype/chart_of_accounts/charts/pa_l10npa_chart_template.json deleted file mode 100644 index bb15497b56..0000000000 --- a/erpnext/accounts/doctype/chart_of_accounts/charts/pa_l10npa_chart_template.json +++ /dev/null @@ -1,667 +0,0 @@ -{ - "name": "Panam\u00e1 - Plan de Cuentas", - "root": { - "children": [ - { - "children": [ - { - "children": [ - { - "name": "Acreedor por Garant\u00edas Otorgadas" - }, - { - "name": "Acreedor por Documentos Descontados" - }, - { - "name": "Comitente por Mercaderias Recibidas en Consignaci\u00f3n" - } - ], - "name": "CUENTAS DE ORDEN ACREEDORAS" - }, - { - "children": [ - { - "name": "Documentos Endosados" - }, - { - "name": "Documentos Descontados" - }, - { - "name": "Garantias Otorgadas" - }, - { - "name": "Dep\u00f3sito de Valores Recibos en Garant\u00eda" - }, - { - "name": "Mercaderias Recibidas en Consignaci\u00f3n" - } - ], - "name": "CUENTAS DE ORDEN DEUDORAS" - } - ], - "name": "Cuentas de Orden" - }, - { - "children": [ - { - "children": [ - { - "children": [ - { - "name": "Recupero de Rezagos", - "report_type": "Profit and Loss" - }, - { - "name": "Ganancia Venta de Activo Fijo", - "report_type": "Profit and Loss" - }, - { - "name": "Recupero de Deudores Incobrables", - "report_type": "Profit and Loss" - }, - { - "name": "Ganancia Venta Inversiones Permanentes", - "report_type": "Profit and Loss" - }, - { - "name": "Donaciones obtenidas, ganandas, percibidas", - "report_type": "Profit and Loss" - } - ], - "name": "Ingresos No Operativos" - }, - { - "children": [ - { - "name": "Comisiones gananados, obtenidos, percibidos", - "report_type": "Profit and Loss" - }, - { - "name": "Descuentos gananados, obtenidos, percibidos", - "report_type": "Profit and Loss" - }, - { - "name": "Interese sobre Inversiones", - "report_type": "Profit and Loss" - }, - { - "name": "Honorarios gananados, obtenidos, percibidos", - "report_type": "Profit and Loss" - }, - { - "children": [ - { - "name": "Ventas - Categoria de productos 01", - "report_type": "Profit and Loss" - } - ], - "name": "Ventas" - }, - { - "name": "Intereses gananados, obtenidos, percibidos", - "report_type": "Profit and Loss" - }, - { - "name": "Alquileres gananados, obtenidos, percibidos", - "report_type": "Profit and Loss" - }, - { - "name": "Ganancia Venta de Acciones", - "report_type": "Profit and Loss" - } - ], - "name": "Ingresos Operativos" - } - ], - "name": "INGRESOS" - }, - { - "children": [ - { - "children": [ - { - "name": "Costo de Venta - Categoria de productos 01", - "report_type": "Profit and Loss" - } - ], - "name": "Costo de Venta" - }, - { - "children": [ - { - "name": "Compras - Categoria de productos 01" - } - ], - "name": "Compras" - }, - { - "name": "Costos de Producci\u00f3n", - "report_type": "Profit and Loss" - }, - { - "name": "Gastos de Administraci\u00f3n", - "report_type": "Profit and Loss" - }, - { - "name": "Gastos de Comercializaci\u00f3n", - "report_type": "Profit and Loss" - } - ], - "name": "COSTOS" - }, - { - "children": [ - { - "children": [ - { - "name": "Gastos de Publicidad y Propaganda", - "report_type": "Profit and Loss" - }, - { - "name": "Gastos en Servicios P\u00fablicos" - }, - { - "name": "Gastos en Amortizaci\u00f3n", - "report_type": "Profit and Loss" - }, - { - "name": "Gastos en Cargas Sociales", - "report_type": "Profit and Loss" - }, - { - "name": "Gastos en Salarios", - "report_type": "Profit and Loss" - }, - { - "name": "Gastos Bancarios" - }, - { - "name": "Gastos en Impuestos" - }, - { - "name": "Gastos en Depreciaci\u00f3n de Activo Fijo", - "report_type": "Profit and Loss" - } - ], - "name": "Gastos Operativos" - }, - { - "children": [ - { - "name": "Gastos en Siniestros", - "report_type": "Profit and Loss" - }, - { - "name": "Donaciones Cedidas, Otorgadas", - "report_type": "Profit and Loss" - }, - { - "name": "P\u00e9rdida Venta Activo Fijo", - "report_type": "Profit and Loss" - } - ], - "name": "Gastos No Operativos" - } - ], - "name": "GASTOS" - } - ], - "name": "Estado de Resultado" - }, - { - "children": [ - { - "children": [ - { - "children": [ - { - "name": "Ajustes al Patrimonio / Revaluo T\u00e9cnico de Activo Fijo", - "report_type": "Balance Sheet" - } - ], - "name": "Ajustes al Patrimonio" - }, - { - "children": [ - { - "name": "Aportes No Capitalizados / Aportes Irrevocables Futura Suscripci\u00f3n de Acciones", - "report_type": "Balance Sheet" - }, - { - "name": "Aportes No Capitalizados / Primas de Emsi\u00f3n", - "report_type": "Balance Sheet" - } - ], - "name": "Aportes No Capitalizados" - }, - { - "children": [ - { - "name": "Capital / Dividendos a Distribuir en Acciones", - "report_type": "Balance Sheet" - }, - { - "name": "Capital / Acciones en Circulaci\u00f3n", - "report_type": "Balance Sheet" - }, - { - "name": "Capital / Capital Propio", - "report_type": "Balance Sheet" - }, - { - "name": "Capital / (-) Descuento de Emisi\u00f3n de Acciones", - "report_type": "Balance Sheet" - } - ], - "name": "Capital" - }, - { - "children": [ - { - "name": "Resultados Acumulados", - "report_type": "Balance Sheet" - }, - { - "name": "Resultado del Ejercicio", - "report_type": "Balance Sheet" - }, - { - "name": "Utilidades y P\u00e9rdidas del Ejercicio", - "report_type": "Balance Sheet" - }, - { - "name": "Resultados Acumulados del Ejercicio Anterior", - "report_type": "Balance Sheet" - } - ], - "name": "Resultados No Asignados" - }, - { - "children": [ - { - "name": "Reserva para Renovaci\u00f3n de Activo Fijo", - "report_type": "Balance Sheet" - }, - { - "name": "Reserva Estatutaria", - "report_type": "Balance Sheet" - }, - { - "name": "Reserva Facultativa", - "report_type": "Balance Sheet" - }, - { - "name": "Reserva Legal", - "report_type": "Balance Sheet" - } - ], - "name": "Futuras Eventualidades" - } - ], - "name": "PATRIMONIO" - }, - { - "children": [ - { - "children": [ - { - "name": "Salarios por Pagar / Retenciones a Depositar", - "report_type": "Balance Sheet" - }, - { - "name": "Salarios por Pagar / Sueldos a Pagar", - "report_type": "Balance Sheet" - }, - { - "name": "Salarios por Pagar / Provisi\u00f3n para Sueldo Anual Complementario", - "report_type": "Balance Sheet" - }, - { - "name": "Salarios por Pagar / Cargas Sociales a Pagar", - "report_type": "Balance Sheet" - } - ], - "name": "Salarios por Pagar" - }, - { - "children": [ - { - "name": "Otras Cuentas por Pagar / Acreedores Varios", - "report_type": "Balance Sheet" - }, - { - "name": "Otras Cuentas por Pagar / Honorarios Directores y S\u00edndicos a Pagar", - "report_type": "Balance Sheet" - }, - { - "name": "Otras Cuentas por Pagar / Dividendos a Pagar", - "report_type": "Balance Sheet" - }, - { - "name": "Otras Cuentas por Pagar / Cobros por Adelantado", - "report_type": "Balance Sheet" - } - ], - "name": "Otras Cuentas por Pagar" - }, - { - "children": [ - { - "name": "Provisiones / Previsi\u00f3n para Garant\u00edas por Service", - "report_type": "Balance Sheet" - }, - { - "name": "Provisiones / Previsi\u00f3n para juicios Pendientes", - "report_type": "Balance Sheet" - }, - { - "name": "Provisiones / Previsi\u00f3n Indemnizaci\u00f3n por Despidos", - "report_type": "Balance Sheet" - } - ], - "name": "Provisiones" - }, - { - "children": [ - { - "account_type": "Payable", - "name": "Cuentas por Pagar / Anticipos de Clientes", - "report_type": "Balance Sheet" - }, - { - "account_type": "Payable", - "name": "Cuentas por Pagar / (-) Intereses a Devengar por Compras al Cr\u00e9dito", - "report_type": "Balance Sheet" - }, - { - "account_type": "Payable", - "name": "Cuentas por Pagar / Proveedores", - "report_type": "Balance Sheet" - } - ], - "name": "Cuentas por Pagar" - }, - { - "children": [ - { - "name": "Pasivo Circulante / Debentures Emitidos", - "report_type": "Balance Sheet" - }, - { - "name": "Pasivo Circulante / Intereses a Pagar", - "report_type": "Balance Sheet" - }, - { - "name": "Pasivo Circulante / Obligaciones a Pagar", - "report_type": "Balance Sheet" - }, - { - "name": "Pasivo Circulante / Prestamos", - "report_type": "Balance Sheet" - }, - { - "name": "Pasivo Circulante / Adelantos en Cuenta Corriente", - "report_type": "Balance Sheet" - } - ], - "name": "Pasivo Circulante" - }, - { - "children": [ - { - "name": "Impuestos por Pagar / ITBMS a Pagar", - "report_type": "Balance Sheet" - }, - { - "name": "Impuestos por Pagar / Impuesto sobre la Renta a Pagar", - "report_type": "Balance Sheet" - } - ], - "name": "Impuestos por Pagar" - } - ], - "name": "PASIVOS" - }, - { - "children": [ - { - "children": [ - { - "account_type": "Bank", - "name": "Caja y Bancos - Valores a Depositar ", - "report_type": "Balance Sheet" - }, - { - "children": [ - { - "account_type": "Bank", - "name": "Caja y Bancos.../ BCO. CTA CTE PAB", - "report_type": "Balance Sheet" - } - ], - "name": "Caja y Bancos - Bancos" - }, - { - "account_type": "Bank", - "name": "Caja y Bancos - Recaudaciones a Depositar ", - "report_type": "Balance Sheet" - }, - { - "children": [ - { - "account_type": "Cash", - "name": "Caja y Bancos - Caja / efectivo PAB", - "report_type": "Balance Sheet" - } - ], - "name": "Caja y Bancos - Caja" - }, - { - "children": [ - { - "account_type": "Cash", - "name": "Caja y Bancos - Fondos fijos / caja menuda 01 PAB", - "report_type": "Balance Sheet" - } - ], - "name": "Caja y Bancos - Fondos fijos" - }, - { - "children": [ - { - "account_type": "Cash", - "name": "Caja y Bancos - Caja / efectivo USD", - "report_type": "Balance Sheet" - } - ], - "name": "Caja y Bancos - Moneda Extranjera" - } - ], - "name": "Caja y Bancos" - }, - { - "children": [ - { - "name": "Otras Cuentas por Cobrar / Anticipo de Impuestos", - "report_type": "Balance Sheet" - }, - { - "name": "Otras Cuentas por Cobrar / Anticipos a Proveedores", - "report_type": "Balance Sheet" - }, - { - "name": "Otras Cuentas por Cobrar / Pr\u00e9stamos otorgados", - "report_type": "Balance Sheet" - }, - { - "name": "Otras Cuentas por Cobrar / Accionistas", - "report_type": "Balance Sheet" - }, - { - "name": "Otras Cuentas por Cobrar / Intereses Pagados por Adelantado", - "report_type": "Balance Sheet" - }, - { - "name": "Otras Cuentas por Cobrar / Alquileres Pagados por Adelantado", - "report_type": "Balance Sheet" - }, - { - "name": "Otras Cuentas por Cobrar / Anticipo al Personal", - "report_type": "Balance Sheet" - }, - { - "name": "Otras Cuentas por Cobrar / (-) Intereses (+) a Devengar", - "report_type": "Balance Sheet" - }, - { - "name": "Otras Cuentas por Cobrar / (-) Previsi\u00f3n para Descuentos", - "report_type": "Balance Sheet" - } - ], - "name": "Otras Cuentas por Cobrar" - }, - { - "children": [ - { - "account_type": "Receivable", - "name": "Cuentas por Cobrar / Deudores por Ventas", - "report_type": "Balance Sheet" - }, - { - "account_type": "Receivable", - "name": "Cuentas por Cobrar / Deudores Morosos", - "report_type": "Balance Sheet" - }, - { - "account_type": "Receivable", - "name": "Cuentas por Cobrar / Deudores en Gesti\u00f3n Judicial", - "report_type": "Balance Sheet" - }, - { - "account_type": "Receivable", - "name": "Cuentas por Cobrar / Deudores Varios", - "report_type": "Balance Sheet" - }, - { - "account_type": "Receivable", - "name": "Cuentas por Cobrar / (-) Previsi\u00f3n para Incobrables", - "report_type": "Balance Sheet" - } - ], - "name": "Cuentas por Cobrar" - }, - { - "children": [ - { - "children": [ - { - "name": "Inventarios - Mercancias / Categoria de productos 01", - "report_type": "Balance Sheet" - } - ], - "name": "Inventarios - Mercancias" - }, - { - "name": "Materias primas", - "report_type": "Balance Sheet" - }, - { - "name": "Inventarios - Mercancias en Tr\u00e1nsito", - "report_type": "Balance Sheet" - }, - { - "name": "Productos Elaborados", - "report_type": "Balance Sheet" - }, - { - "name": "Productos en Curso de Elaboraci\u00f3n", - "report_type": "Balance Sheet" - }, - { - "name": "(-) Previsi\u00f3n para Desvalorizaci\u00f3n de Inventarios", - "report_type": "Balance Sheet" - }, - { - "name": "Materiales Varios ", - "report_type": "Balance Sheet" - } - ], - "name": "Inventarios" - }, - { - "children": [ - { - "name": "Inversiones / (-) Previsi\u00f3n para Devalorizaci\u00f3n de Acciones", - "report_type": "Balance Sheet" - }, - { - "name": "Inversiones / Acciones Permanentes", - "report_type": "Balance Sheet" - }, - { - "name": "Inversiones / T\u00edtulos P\u00fablicos", - "report_type": "Balance Sheet" - }, - { - "name": "Inversiones / Acciones Transitorias", - "report_type": "Balance Sheet" - } - ], - "name": "Inversiones Financieras" - }, - { - "children": [ - { - "name": "Activo Intangible / (-) Amortizaci\u00f3n Acumulada", - "report_type": "Balance Sheet" - }, - { - "name": "Activo Intangible / Marcas y Patentes de Invenci\u00f3n", - "report_type": "Balance Sheet" - }, - { - "name": "Activo Intangible / Concesiones y Franquicias", - 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"report_type": "Balance Sheet" - } - ], - "name": "Remuneraciones y participaciones por pagar - Beneficios sociales de los trabajadores por pagar " - }, - { - "children": [ - { - "name": "Remuneraciones ...- Remuneraciones por pagar / vacaciones por pagar ", - "report_type": "Balance Sheet" - }, - { - "name": "Remuneraciones ...- Remuneraciones por pagar / gratificaciones por pagar ", - "report_type": "Balance Sheet" - }, - { - "name": "Remuneraciones ...- Remuneraciones por pagar / sueldos y salarios por pagar ", - "report_type": "Balance Sheet" - }, - { - "name": "Remuneraciones ...- Remuneraciones por pagar / remuneraciones en especie por pagar ", - "report_type": "Balance Sheet" - }, - { - "name": "Remuneraciones ...- Remuneraciones por pagar / comisiones por pagar ", - "report_type": "Balance Sheet" - } - ], - "name": "Remuneraciones y participaciones por pagar - Remuneraciones por pagar " - }, - { - "name": "Remuneraciones y participaciones por pagar - Otras remuneraciones y participaciones por pagar ", - "report_type": "Balance Sheet" - } - ], - "name": "Remuneraciones y participaciones por pagar" - } - ], - "name": "Cuentas de Balance" - } - ], - "name": "Per\u00fa - PCGE 2010" - } -} \ No newline at end of file diff --git a/erpnext/accounts/doctype/chart_of_accounts/charts/pl_pl_chart_template.json b/erpnext/accounts/doctype/chart_of_accounts/charts/pl_pl_chart_template.json deleted file mode 100644 index bd2b0121d3..0000000000 --- a/erpnext/accounts/doctype/chart_of_accounts/charts/pl_pl_chart_template.json +++ /dev/null @@ -1,1265 +0,0 @@ -{ - "name": "Polska - Plan kont", - "root": { - "children": [ - { - "children": [ - { - "children": [ - { - "name": "Odchylenia od cen ewidencyjnych produkt\u00f3w" - }, - { - "name": "Odchylenia z tytu\u0142u aktualizacji warto\u015bci zapas\u00f3w produkt\u00f3w" - } - ], - "name": "Odchylenia od cen ewidencyjnych produkt\u00f3w" - }, - { - "children": [ - { - "name": "P\u00f3\u0142produkty" - }, - { - "children": [ - { - "name": "Produkty gotowe w magazynie" - }, - { - "name": "Produkty gotowe poza jednostk\u0105" - } - ], - "name": "Produkty gotowe" - } - ], - "name": "Produkty i p\u00f3\u0142produkty" - }, - { - "children": [ - { - "account_type": "Cash", - "name": "Bierne rozliczenia mi\u0119dzyokresowe koszt\u00f3w" - }, - { - "account_type": "Cash", - "name": "Czynne rozliczenia mi\u0119dzyokresowe koszt\u00f3w" - } - ], - "name": "Rozliczenia mi\u0119dzyokresowe koszt\u00f3w" - }, - { - "children": [ - { - "account_type": "Cash", - "name": "Aktywa z tytu\u0142u odroczonego podatku dochodowego" - }, - { - "account_type": "Cash", - "name": "Inne rozliczenia mi\u0119dzyokresowe" - } - ], - "name": "Pozosta\u0142e rozliczenia mi\u0119dzyokresowe" - } - ], - "name": "Produkty i rozliczenia mi\u0119dzyokresowe" - }, - { - "children": [ - { - "children": [ - { - "children": [ - { - "name": "Odchylenia od cen ewidencyjnych towar\u00f3w w hurcie" - }, - { - "name": "Odchylenia od cen ewidencyjnych towar\u00f3w w detalu" - }, - { - "name": "Odchylenia od cen ewidencyjnych towar\u00f3w skupu" - }, - { - "name": "Odchylenia od cen ewidencyjnych towar\u00f3w w zak\u0142adach gastronomicznych" - } - ], - "name": "Odchylenia od cen ewidencyjnych towar\u00f3w" - }, - { - "name": "Odchylenia od cen ewidencyjnych opakowa\u0144" - }, - { - "name": "Odchylenia od cen ewidencyjnych materia\u0142\u00f3w" - }, - { - "name": "Odchylenia z tytu\u0142u aktualizacji warto\u015bci zapas\u00f3w materia\u0142\u00f3w i towar\u00f3w" - } - ], - "name": "Odchylenia od cen ewidencyjnych materia\u0142\u00f3w i towar\u00f3w" - }, - { - "name": "Zapasy obce" - }, - { - "children": [ - { - "name": "Towary w zak\u0142adach gastronomicznych" - }, - { - "name": "Nieruchomo\u015bci i prawa maj\u0105tkowe przeznaczone do obrotu" - }, - { - "name": "Towary w detalu" - }, - { - "name": "Towary w hurcie" - }, - { - "name": "Towary skupu" - }, - { - "name": "Towary poza jednostk\u0105" - } - ], - "name": "Towary" - }, - { - "children": [ - { - "name": "Rozliczenie zakupu us\u0142ug obcych" - }, - { - "name": "Rozliczenie zakupu materia\u0142\u00f3w" - }, - { - "name": "Reklamacje faktur dostawc\u00f3w" - }, - { - "name": "Op\u0142aty manipulacyjne policzone przez Urz\u0105d Celny" - }, - { - "name": "Rozliczenie zakupu sk\u0142adnik\u00f3w aktyw\u00f3w trwa\u0142ych" - }, - { - "name": "Warto\u015bci dostaw niefakturowanych" - }, - { - "name": "Rozliczenie zakupu towar\u00f3w" - }, - { - "name": "Rozliczenie warto\u015bci materia\u0142\u00f3w i towar\u00f3w w drodze" - }, - { - "name": "Niedobory, szkody i nadwy\u017cki w transporcie" - } - ], - "name": "Rozliczenie zakupu" - }, - { - "children": [ - { - "name": "Materia\u0142y w przerobie" - }, - { - "name": "Materia\u0142y" - }, - { - "name": "Opakowania" - } - ], - "name": "Materia\u0142y i opakowania" - } - ], - "name": "Materia\u0142y i towary" - }, - { - "children": [ - { - "children": [ - { - "name": "Nieruchomo\u015bci" - }, - { - "name": "Warto\u015bci niematerialne i prawne" - } - ], - "name": "Inwestycje w nieruchomo\u015bci i prawa" - }, - { - "children": [ - { - "children": [ - { - "name": "Odpisy umorzeniowe inwestycji w warto\u015bci niematerialne i prawne" - }, - { - "name": "Odpisy umorzeniowe inwestycji w nieruchomo\u015bci" - } - ], - "name": "Odpisy umorzeniowe inwestycji w nieruchomo\u015bci i prawa" - }, - { - "children": [ - { - "name": "Odpisy umorzeniowe innych warto\u015bci niematerialnych i prawnych" - }, - { - "name": "Odpisy umorzeniowe zako\u0144czonych prac rozwojowych" - }, - { - "name": "Odpisy umorzeniowe warto\u015bci firmy" - } - ], - "name": "Odpisy umorzeniowe warto\u015bci niematerialnych i prawnych" - }, - { - "children": [ - { - "name": "Odpisy umorzeniowe innych \u015brodk\u00f3w trwa\u0142ych" - }, - { - "name": "Odpisy umorzeniowe budynk\u00f3w, lokali i obiekt\u00f3w in\u017cynierii l\u0105dowej i wodnej" - }, - { - "name": "Odpisy umorzeniowe warto\u015bci grunt\u00f3w i prawa wieczystego u\u017cytkowania grunt\u00f3w" - }, - { - "name": "Odpisy umorzeniowe ulepsze\u0144 obcych \u015brodk\u00f3w trwa\u0142ych" - }, - { - "name": "Odpisy umorzeniowe \u015brodk\u00f3w transportu" - }, - { - "name": "Odpisy umorzeniowe urz\u0105dze\u0144 technicznych i maszyn" - } - ], - "name": "Odpisy umorzeniowe \u015brodk\u00f3w trwa\u0142ych" - } - ], - "name": "Odpisy umorzeniowe \u015brodk\u00f3w trwa\u0142ych oraz warto\u015bci niematerialnych i prawnych" - }, - { - "children": [ - { - "name": "Koszty zako\u0144czonych prac rozwojowych" - }, - { - "name": "Zaliczki na warto\u015bci niematerialne i prawne" - }, - { - "name": "Nabyta warto\u015b\u0107 firmy" - }, - { - "name": "Inne warto\u015bci niematerialne i prawne" - } - ], - "name": "Warto\u015bci niematerialne i prawne" - }, - { - "children": [ - { - "name": "Aktywa z tytu\u0142u odroczonego podatku dochodowego" - }, - { - "name": "Inne rozliczenia mi\u0119dzyokresowe" - } - ], - "name": "D\u0142ugoterminowe rozliczenia mi\u0119dzyokresowe" - }, - { - "children": [ - { - "name": "Inwestycje budowy \u015brodka trwa\u0142ego" - }, - { - "name": "Zaliczki na \u015brodki trwa\u0142e w budowie" - }, - { - "name": "Ulepszenia \u015brodka trwa\u0142ego" - }, - { - "name": "Ulepszenia obcych \u015brodk\u00f3w trwa\u0142ych" - }, - { - "name": "Nak\u0142ady na budow\u0119 \u015brodka trwa\u0142ego" - } - ], - "name": "\u015arodki trwa\u0142e w budowie" - }, - { - "children": [ - { - "children": [ - { - "name": "Inne rodzaje d\u0142ugoterminowych aktyw\u00f3w finansowych" - } - ], - "name": "Inne inwestycje d\u0142ugoterminowe" - }, - { - "children": [ - { - "name": "Udzia\u0142y lub akcje" - }, - { - "name": "Inne d\u0142ugoterminowe aktywa finansowe" - }, - { - "name": "Inne papiery warto\u015bciowe" - }, - { - "name": "Udzielone po\u017cyczki" - } - ], - "name": "W jednostkach powi\u0105zanych" - }, - { - "children": [ - { - "name": "Udzia\u0142y lub akcje" - }, - { - "name": "Inne papiery warto\u015bciowe" - }, - { - "name": "Inne d\u0142ugoterminowe aktywa finansowe" - }, - { - "name": "Udzielone po\u017cyczki" - } - ], - "name": "Odpisy aktualizuj\u0105ce d\u0142ugoterminowe aktywa finansowe" - }, - { - "children": [ - { - "name": "Udzia\u0142y lub akcje" - }, - { - "name": "Udzielone po\u017cyczki" - }, - { - "name": "Inne d\u0142ugoterminowe aktywa finansowe" - }, - { - "name": "Inne papiery warto\u015bciowe" - } - ], - "name": "W pozosta\u0142ych jednostkach" - } - ], - "name": "D\u0142ugoterminowe aktywa finansowe" - }, - { - "children": [ - { - "name": "Od jednostek powi\u0105zanych" - }, - { - "name": "Od pozosta\u0142ych jednostek" - } - ], - "name": "Nale\u017cno\u015bci d\u0142ugoterminowe" - }, - { - "children": [ - { - "name": "Urz\u0105dzenia techniczne i maszyny" - }, - { - "name": "\u015arodki transportu" - }, - { - "name": "Grunty w\u0142asne i prawa wieczystego u\u017cytkowania grunt\u00f3w" - }, - { - "name": "Budynki, lokale i obiekty in\u017cynierii l\u0105dowej i wodnej" - }, - { - "name": "Inne \u015brodki trwa\u0142e" - } - ], - "name": "\u015arodki Trwa\u0142e" - }, - { - "children": [ - { - "name": "Odpisy aktualizuj\u0105ce udzia\u0142y i akcje w obcych jednostkach" - }, - { - "name": "Odpisy aktualizuj\u0105ce udzielone po\u017cyczki d\u0142ugoterminowe" - }, - { - "name": "Odpisy aktualizuj\u0105ce inne rodzaje d\u0142ugoterminowych aktyw\u00f3w finansowych" - }, - { - "name": "Odpisy aktualizuj\u0105ce lokaty" - } - ], - "name": "Odpisy aktualizuj\u0105ce d\u0142ugoterminowe aktywa finansowe" - } - ], - "name": "Aktywa Trwa\u0142e" - }, - { - "children": [ - { - "name": "Pozosta\u0142e koszty rodzajowe" - }, - { - "children": [ - { - "children": [ - { - "name": "Sk\u0142adki na ubezpieczenia spo\u0142eczne, FP, FG\u015aP" - }, - { - "name": "Odpisy na zak\u0142adowy fundusz \u015bwiadcze\u0144 socjalnych lub \u015bwiadczenia urlopowe" - }, - { - "name": "Pozosta\u0142e \u015bwiadczenia" - } - ], - "name": "Ubezpieczenia spo\u0142eczne i inne \u015bwiadczenia" - }, - { - "children": [ - { - "name": "Podatek od \u015brodk\u00f3w transportowych" - }, - { - "name": "Op\u0142aty skarbowe" - }, - { - "name": "Pozosta\u0142e podatki i op\u0142aty" - }, - { - "name": "VAT niepodlegaj\u0105cy odliczeniu" - }, - { - "name": "Podatek akcyzowy" - }, - { - "name": "Op\u0142aty i prowizje bankowe" - }, - { - "name": "Podatek od nieruchomo\u015bci" - }, - { - "name": "Op\u0142aty s\u0105dowe, prawnicze i notarialne" - }, - { - "name": "Koncesje" - } - ], - "name": "Podatki i op\u0142aty" - }, - { - "children": [ - { - "name": "Zu\u017cycie energii" - }, - { - "name": "Zu\u017cycie paliwa do \u015brodk\u00f3w transportu" - }, - { - "name": "Zu\u017cycie innych materia\u0142\u00f3w" - }, - { - "name": "Zu\u017cycie materia\u0142\u00f3w biurowych" - }, - { - "name": "Zu\u017cycie surowc\u00f3w do wytwarzania produkt\u00f3w" - } - ], - "name": "Zu\u017cycie materia\u0142\u00f3w i energii" - }, - { - "children": [ - { - "name": "Wynagrodzenia os\u00f3b dora\u017anie zatrudnionych" - }, - { - "name": "Wynagrodzenia pracownik\u00f3w" - } - ], - "name": "Wynagrodzenia" - }, - { - "children": [ - { - "name": "Us\u0142ugi remontowe" - }, - { - "name": "Pozosta\u0142e us\u0142ugi" - }, - { - "name": "Us\u0142ugi pocztowe" - }, - { - "name": "Us\u0142ugi graficzne i drukarskie" - }, - { - "name": "Analizy sanitarne" - }, - { - "name": "Us\u0142ugi telekomunikacyjne" - }, - { - "name": "Us\u0142ugi celne" - }, - { - "name": "Us\u0142ugi kurierskie i transportowe" - } - ], - "name": "Us\u0142ugi obce" - } - ], - "name": "Koszty wed\u0142ug rodzaj\u00f3w" - }, - { - "name": "Amortyzacja" - }, - { - "children": [ - { - "name": "Nie podlegaj\u0105ce rozliczeniu w czasie" - }, - { - "name": "Przypadaj\u0105ce na przysz\u0142e okresy" - }, - { - "name": "Koszty zgromadzone" - }, - { - "name": "Koszty nie wliczane do warto\u015bci sprzeda\u017cy" - } - ], - "name": "Rozliczenie koszt\u00f3w" - }, - { - "name": "\u015awiadczenia na rzecz pracownik\u00f3w" - } - ], - "name": "Koszty wed\u0142ug rodzaj\u00f3w i ich rozliczenie" - }, - { - "children": [ - { - "children": [ - { - "name": "\u015awiadczenia na rzecz \u015brodk\u00f3w trwa\u0142ych w budowie" - }, - { - "name": "Koszt niedobor\u00f3w produkt\u00f3w" - }, - { - "name": "Koszt wyrob\u00f3w w\u0142asnej produkcji wydanych do w\u0142asnych sklep\u00f3w" - }, - { - "name": "Koszt zaniechania okre\u015blonego rodzaju dzia\u0142alno\u015bci" - } - ], - "name": "Obroty wewn\u0119trzne" - }, - { - "children": [ - { - "name": "Sprzeda\u017c produkt\u00f3w na kraj" - }, - { - "name": "Sprzeda\u017c us\u0142ug na kraj" - }, - { - "name": "Sprzeda\u017c produkt\u00f3w na eksport" - }, - { - "name": "Sprzeda\u017c us\u0142ug na eksport" - } - ], - "name": "Sprzeda\u017c produkt\u00f3w" - }, - { - "name": "Straty nadzwyczajne" - }, - { - "children": [ - { - "name": "Sprzeda\u017c wysy\u0142kowa towar\u00f3w" - }, - { - "name": "Prowizja komisowa" - }, - { - "name": "Sprzeda\u017c detaliczna towar\u00f3w" - }, - { - "name": "Sprzeda\u017c hurtowa towar\u00f3w" - } - ], - "name": "Sprzeda\u017c towar\u00f3w" - }, - { - "children": [ - { - "name": "Koszt w\u0142asny sprzeda\u017cy us\u0142ug na eksport" - }, - { - "name": "Koszt w\u0142asny sprzeda\u017cy us\u0142ug na kraj" - }, - { - "name": "Koszt w\u0142asny sprzeda\u017cy produkt\u00f3w na kraj" - }, - { - "name": "Koszt w\u0142asny sprzeda\u017cy produkt\u00f3w na eksport" - } - ], - "name": "Koszty sprzedanych produkt\u00f3w" - }, - { - "children": [ - { - "name": "Warto\u015b\u0107 sprzedanych towar\u00f3w w sprzeda\u017cy hurtowej" - }, - { - "name": "Warto\u015b\u0107 sprzedanych towar\u00f3w w sprzeda\u017cy detalicznej" - }, - { - "name": "Prowizja komisowa" - }, - { - "name": "Warto\u015b\u0107 sprzedanych towar\u00f3w w sprzeda\u017cy wysy\u0142kowej" - } - ], - "name": "Warto\u015b\u0107 sprzedanych towar\u00f3w w cenach zakupu" - }, - { - "children": [ - { - "name": "Koszt wytworzenia zako\u0144czonych prac rozwojowych" - }, - { - "name": "Koszt wytworzenia produkt\u00f3w uznanych za niedobory" - }, - { - "name": "Koszt wytworzenia wyrob\u00f3w gotowych wydanych do w\u0142asnych sklep\u00f3w" - }, - { - "name": "Koszt zaniechania okre\u015blonego rodzaju dzia\u0142alno\u015bci" - }, - { - "name": "Koszt wytworzenia \u015bwiadcze\u0144 na rzecz \u015brodk\u00f3w trwa\u0142ych w budowie" - } - ], - "name": "Koszt obrot\u00f3w wewn\u0119trznych" - }, - { - "children": [ - { - "name": "Otrzymane dotacje" - }, - { - "name": "Przychody z us\u0142ug socjalnych" - }, - { - "name": "Inne pozosta\u0142e przychody operacyjne" - }, - { - "name": "Przychody ze wzrostu warto\u015bci niefinansowych aktyw\u00f3w trwa\u0142ych" - }, - { - "name": "Przychody ze zbycia niefinansowych aktyw\u00f3w trwa\u0142ych" - } - ], - "name": "Pozosta\u0142e przychody operacyjne" - }, - { - "children": [ - { - "name": "Warto\u015b\u0107 w cenach zakupu sprzedanych materia\u0142\u00f3w" - }, - { - "name": "Warto\u015b\u0107 w cenach zakupu sprzedanych odpad\u00f3w" - }, - { - "name": "Warto\u015b\u0107 w cenach zakupu sprzedanych opakowa\u0144" - } - ], - "name": "Warto\u015b\u0107 sprzedanych materia\u0142\u00f3w i opakowa\u0144" - }, - { - "name": "Zyski nadzwyczajne" - }, - { - "children": [ - { - "name": "Sprzeda\u017c odpad\u00f3w" - }, - { - "name": "Sprzeda\u017c materia\u0142\u00f3w" - }, - { - "name": "Sprzeda\u017c opakowa\u0144" - } - ], - "name": "Sprzeda\u017c materia\u0142\u00f3w i opakowa\u0144" - }, - { - "children": [ - { - "name": "Aktualizacja warto\u015bci inwestycji-przychody" - }, - { - "name": "Kwoty nale\u017cne ze sprzeda\u017cy aktyw\u00f3w finansowych" - }, - { - "name": "Dodatnie r\u00f3\u017cnice kursu walut" - }, - { - "name": "Otrzymane odsetki" - }, - { - "name": "Przychody ze zbycia inwestycji" - }, - { - "name": "Pozosta\u0142e przychody finansowe" - }, - { - "name": "Kwoty nale\u017cne z tytu\u0142u dywidend" - } - ], - "name": "Przychody finansowe" - }, - { - "children": [ - { - "name": "Warto\u015b\u0107 sprzedanych inwestycji" - }, - { - "name": "Pozosta\u0142e koszty finansowe" - }, - { - "name": "Odpisy z tytu\u0142u utraty warto\u015bci inwestycji-koszty" - }, - { - "name": "Odsetki zap\u0142acone" - }, - { - "name": "Ujemne r\u00f3\u017cnice kursu walut" - } - ], - "name": "Koszty finansowe" - }, - { - "children": [ - { - "name": "Odpisy z tytu\u0142u utraty warto\u015bci aktyw\u00f3w niefinansowych" - }, - { - "name": "Dotacje przekazane" - }, - { - "name": "Inne pozosta\u0142e koszty operacyjne" - }, - { - "name": "Warto\u015b\u0107 sprzedanych niefinansowych aktyw\u00f3w trwa\u0142ych" - } - ], - "name": "Pozosta\u0142e koszty operacyjne" - } - ], - "name": "Przychody i koszty zwi\u0105zane z ich osi\u0105gni\u0119ciem" - }, - { - "children": [ - { - "children": [ - { - "name": "Koszty zarz\u0105dzania jednostk\u0105" - }, - { - "name": "\u015awiadczenia us\u0142ug na potrzeby reprezentacji i reklamy" - } - ], - "name": "Koszty zarz\u0105du" - }, - { - "name": "Rozliczenie koszt\u00f3w dzia\u0142alno\u015bci" - }, - { - "children": [ - { - "name": "Koszty utrzymania punkt\u00f3w sprzeda\u017cy detalicznej" - }, - { - "name": "Koszty sprzeda\u017cy wyrob\u00f3w" - } - ], - "name": "Koszty dzia\u0142alno\u015bci podstawowej-handlowej" - }, - { - "children": [ - { - "name": "Pozosta\u0142e koszty" - }, - { - "name": "\u015awiadczenia us\u0142ug transportowych" - } - ], - "name": "Koszty dzia\u0142alno\u015bci pomocniczej" - }, - { - "children": [ - { - "name": "Straty zwi\u0105zane z wykonaniem d\u0142ugotrwa\u0142ych us\u0142ug" - }, - { - "name": "Rozliczone koszty dzia\u0142alno\u015bci" - }, - { - "name": "Koszty utrzymania hurtowni" - }, - { - "name": "Koszty nie zako\u0144czonych d\u0142ugotrwa\u0142ych us\u0142ug" - } - ], - "name": "Koszty dzia\u0142alno\u015bci podstawowej-produkcyjnej" - } - ], - "name": "Koszty wed\u0142ug typ\u00f3w dzia\u0142alno\u015bci i ich rozliczenie" - }, - { - "children": [ - { - "name": "Inne inwestycje kr\u00f3tkoterminowe" - }, - { - "name": "Kr\u00f3tkoterminowe rozliczenia mi\u0119dzyokresowe" - }, - { - "children": [ - { - "name": "Odpisy aktualizuj\u0105ce kr\u00f3tkoterminowe aktywa finansowe" - }, - { - "children": [ - { - "name": "Inne papiery warto\u015bciowe" - }, - { - "name": "Inne kr\u00f3tkoterminowe aktywa finansowe" - }, - { - "name": "Udzielone po\u017cyczki" - }, - { - "name": "Udzia\u0142y lub akcje" - } - ], - "name": "Kr\u00f3tkoterminowe aktywa finansowe w jednostkach powi\u0105zanych" - }, - { - "children": [ - { - "name": "Udzia\u0142y lub akcje" - }, - { - "name": "Inne papiery warto\u015bciowe" - }, - { - "name": "Inne kr\u00f3tkoterminowe aktywa finansowe" - } - ], - "name": "Kr\u00f3tkoterminowe aktywa finansowe w pozosta\u0142ych jednostkach" - } - ], - "name": "Kr\u00f3tkoterminowe aktywa finansowe" - }, - { - "name": "Inne aktywa pieni\u0119\u017cne" - }, - { - "children": [ - { - "children": [ - { - "name": "Rachunek bankowy akretytywy" - }, - { - "name": "Rachunek bankowy lokat terminowych" - }, - { - "name": "Rachunek bankowy wyodr\u0119bnionych \u015brodk\u00f3w pieni\u0119\u017cnych ZF\u015aS" - } - ], - "name": "Inne rachunki bankowe" - }, - { - "name": "Rachunek \u015brodk\u00f3w walutowych" - }, - { - "name": "Rachunek bie\u017c\u0105cy" - }, - { - "name": "Rachunek \u015brodk\u00f3w wyodr\u0119bnionych i zablokowanych" - }, - { - "name": "\u015arodki pieni\u0119\u017cne w drodze" - }, - { - "name": "Rachunki kredyt\u00f3w bankowych" - } - ], - "name": "Rachunki i kredyty bankowe" - }, - { - "name": "Inne \u015brodki pieni\u0119\u017cne" - }, - { - "children": [ - { - "name": "Kasa zagranicznych \u015brodk\u00f3w pieni\u0119\u017cnych" - }, - { - "name": "Kasa krajowych \u015brodk\u00f3w pieni\u0119\u017cnych" - } - ], - "name": "\u015arodki pieni\u0119\u017cne w kasie" - } - ], - "name": "\u015arodki pieni\u0119\u017cne, rachunki bankowe oraz inne kr\u00f3tkoterminowe aktywa finansowe" - }, - { - "children": [ - { - "account_type": "Receivable", - "name": "Rozrachunki z odbiorcami" - }, - { - "children": [ - { - "account_type": "Cash", - "name": "Rozrachunki z tytu\u0142u po\u017cyczek udzielonych pracownikom" - }, - { - "account_type": "Cash", - "name": "Inne rozrachunki z pracownikami" - }, - { - "account_type": "Cash", - "name": "Rozrachunki z tytu\u0142u wynagrodze\u0144" - } - ], - "name": "Rozrachunki z pracownikami" - }, - { - "account_type": "Payable", - "name": "Rozrachunki z dostawcami" - }, - { - "children": [ - { - "account_type": "Cash", - "name": "Nale\u017cno\u015bci warunkowe" - }, - { - "account_type": "Cash", - "name": "Weksle obce dyskontowane lub indosowane" - }, - { - "account_type": "Cash", - "name": "Zobowi\u0105zania warunkowe" - } - ], - "name": "Rozrachunki pozabilansowe" - }, - { - "children": [ - { - "account_type": "Cash", - "name": "Rozrachunki z tytu\u0142u dop\u0142at i zwrotu dop\u0142at" - }, - { - "account_type": "Cash", - "name": "Rozrachunki wewn\u0105trzzak\u0142adowe" - }, - { - "account_type": "Cash", - "name": "Rozrachunki z tytu\u0142u dywidend" - }, - { - "account_type": "Cash", - "name": "Pozosta\u0142e rozrachunki" - }, - { - "children": [ - { - "account_type": "Cash", - "name": "Po\u017cyczki otrzymane" - }, - { - "account_type": "Cash", - "name": "Po\u017cyczki udzielone" - } - ], - "name": "Po\u017cyczki" - }, - { - "children": [ - { - "account_type": "Cash", - "name": "Rozrachunki z tytu\u0142u umorzenia udzia\u0142\u00f3w w\u0142asnych" - }, - { - "account_type": "Cash", - "name": "Rozrachunki z tytu\u0142u wk\u0142ad\u00f3w niepieni\u0119\u017cnych na kapita\u0142 zak\u0142adowy" - }, - { - "account_type": "Cash", - "name": "Rozrachunki z tytu\u0142u wp\u0142at na kapita\u0142 zak\u0142adowy" - }, - { - "account_type": "Cash", - "name": "Rozrachunki z tytu\u0142u podwy\u017cszenia kapita\u0142u ze \u015brodk\u00f3w w\u0142asnych sp\u00f3\u0142ki" - } - ], - "name": "Rozrachunki zwi\u0105zane z kapita\u0142em zak\u0142adowym" - }, - { - "children": [ - { - "account_type": "Cash", - "name": "Rozliczenie nadwy\u017cek" - }, - { - "account_type": "Cash", - "name": "Rozliczenie niedobor\u00f3w" - } - ], - "name": "Rozliczenie niedobor\u00f3w i nadwy\u017cek" - }, - { - "account_type": "Cash", - "name": "Nale\u017cno\u015bci dochodzone na drodze s\u0105dowej" - } - ], - "name": "Pozosta\u0142e rozrachunki" - }, - { - "children": [ - { - "account_type": "Cash", - "name": "Rozrachunki publicznoprawne z urz\u0119dem celnym" - }, - { - "account_type": "Cash", - "name": "Rozrachunki publicznoprawne z PFRON" - }, - { - "account_type": "Cash", - "name": "Rozrachunki z urz\u0119dem skarbowym z tytu\u0142u VAT" - }, - { - "account_type": "Cash", - "name": "Rozrachunki publicznoprawne z urz\u0119dem miasta/gminy" - }, - { - "children": [ - { - "account_type": "Cash", - "name": "Rozliczenie naliczonego VAT-23%" - }, - { - "account_type": "Cash", - "name": "Rozliczenie naliczonego VAT-0%" - }, - { - "account_type": "Cash", - "name": "Rozliczenie naliczonego VAT-5%" - }, - { - "account_type": "Cash", - "name": "Rozliczenie naliczonego VAT-8%" - } - ], - "name": "VAT naliczony i jego rozliczenie" - }, - { - "account_type": "Cash", - "name": "Pozosta\u0142e rozrachunki z urz\u0119dem skarbowym" - }, - { - "account_type": "Cash", - "name": "Rozrachunki publicznoprawne z ZUS" - }, - { - "name": "Pozosta\u0142e rozrachunki publicznoprawne" - }, - { - "children": [ - { - "account_type": "Cash", - "name": "Rozliczenie nale\u017cnego VAT-23%" - }, - { - "account_type": "Cash", - "name": "Rozliczenie nale\u017cnego VAT-8%" - }, - { - "account_type": "Cash", - "name": "Rozliczenie nale\u017cnego VAT-0%" - }, - { - "account_type": "Cash", - "name": "Rozliczenie nale\u017cnego VAT-5%" - } - ], - "name": "Rozrachunki z urz\u0119dem skarbowym z tytu\u0142u VAT nale\u017cnego" - } - ], - "name": "Rozrachunki publicznoprawne" - }, - { - "account_type": "Cash", - "name": "Odpisy aktualizuj\u0105ce rozrachunki" - } - ], - "name": "Rozrachunki i roszczenia" - }, - { - "children": [ - { - "children": [ - { - "account_type": "Tax", - "name": "Kapita\u0142y wydzielone w jednostce statutowej i zak\u0142adach (oddzia\u0142ach) samodzielnie sporz\u0105dzaj\u0105cych bilans" - }, - { - "account_type": "Tax", - "name": "Kapita\u0142 zapasowy" - }, - { - "account_type": "Tax", - "name": "Kapita\u0142 rezerwowy" - }, - { - "account_type": "Tax", - "name": "Kapita\u0142 z aktualizacji wyceny" - } - ], - "name": "Pozosta\u0142e kapita\u0142y i fundusze" - }, - { - "account_type": "Tax", - "name": "Rozliczenia wyniku finansowego" - }, - { - "children": [ - { - "children": [ - { - "account_type": "Tax", - "name": "Zak\u0142adowy fundusz rehabilitacji os\u00f3b niepe\u0142nosprawnych" - }, - { - "account_type": "Tax", - "name": "Fundusz nagr\u00f3d" - }, - { - "account_type": "Tax", - "name": "Fundusz na remont zasob\u00f3w mieszkaniowych" - } - ], - "name": "Inne fundusze specjalne" - }, - { - "account_type": "Tax", - "name": "Zak\u0142adowy fundusz \u015bwiadcze\u0144 socjalnych" - } - ], - "name": "Fundusze specjalne" - }, - { - "account_type": "Tax", - "name": "Kapita\u0142 podstawowy" - }, - { - "account_type": "Tax", - "name": "Wynik finansowy" - }, - { - "children": [ - { - "account_type": "Tax", - "name": "Podatek dochodowy od os\u00f3b prawnych" - }, - { - "account_type": "Tax", - "name": "Inne obowi\u0105zkowe obci\u0105\u017cenia wyniku finansowego" - } - ], - "name": "Podatek dochodowy i inne obowi\u0105zkowe obci\u0105\u017cenia wyniku finansowego" - }, - { - "children": [ - { - "account_type": "Tax", - "name": "Ujemna warto\u015b\u0107 firmy" - }, - { - "children": [ - { - "account_type": "Tax", - "name": "Inne rozliczenia mi\u0119dzyokresowe kr\u00f3tkoterminowe" - }, - { - "account_type": "Tax", - "name": "Inne rozliczenia mi\u0119dzyokresowe d\u0142ugoterminowe" - } - ], - "name": "Inne rozliczenia mi\u0119dzyokresowe" - } - ], - "name": "Rozliczenia mi\u0119dzyokresowe" - }, - { - "children": [ - { - "children": [ - { - "account_type": "Tax", - "name": "Rezerwa d\u0142ugoterminowa na \u015bwiadczenia emerytalne i podobne" - }, - { - "account_type": "Tax", - "name": "Rezerwa kr\u00f3tkoterminowa na \u015bwiadczenia emerytalne i podobne" - } - ], - "name": "Rezerwa na \u015bwiadczenia" - }, - { - "account_type": "Tax", - "name": "Rezerwa z tytu\u0142u odroczonego podatku dochodowego" - }, - { - "children": [ - { - "account_type": "Tax", - "name": "Pozosta\u0142e rezerwy kr\u00f3tkoterminowe" - }, - { - "account_type": "Tax", - "name": "Pozosta\u0142e rezerwy d\u0142ugoterminowe" - } - ], - "name": "Pozosta\u0142e rezerwy" - } - ], - "name": "Rezerwy" - } - ], - "name": "Kapita\u0142y w\u0142asne i wynik finansowy" - } - ], - "name": "Plan kont" - } -} \ No newline at end of file diff --git a/erpnext/accounts/doctype/chart_of_accounts/charts/pt_pt_chart_template.json b/erpnext/accounts/doctype/chart_of_accounts/charts/pt_pt_chart_template.json deleted file mode 100644 index 29d1a0a3e8..0000000000 --- a/erpnext/accounts/doctype/chart_of_accounts/charts/pt_pt_chart_template.json +++ /dev/null @@ -1,2324 +0,0 @@ -{ - "name": "Portugal - Template do Plano de Contas SNC", - "root": { - "children": [ - { - "children": [ - { - "name": "Dividendos antecipados", - "report_type": "Balance Sheet" - }, - { - "children": [ - { - "name": "Resultado l\u00edquido", - "report_type": "Balance Sheet" - }, - { - "children": [ - { - "name": "Imposto estimado para o per\u00edodo", - "report_type": "Balance Sheet" - }, - { - "name": "Imposto diferido", - "report_type": "Balance Sheet" - } - ], - "name": "Impostos sobre o rendimento do per\u00edodo", - "report_type": "Balance Sheet" - }, - { - "name": "Resultado antes de impostos", - "report_type": "Balance Sheet" - } - ], - "name": "Resultado l\u00edquido do per\u00edodo", - "report_type": "Balance Sheet" - } - ], - "name": "Resultados" - }, - { - "children": [ - { - "account_type": "Equity", - "children": [ - { - "account_type": "Equity", - "name": "Outras provis\u00f5es", - "report_type": "Balance Sheet" - }, - { - "account_type": "Equity", - "name": "Mat\u00e9rias ambientais", - "report_type": "Balance Sheet" - }, - { - "account_type": "Equity", - "name": "Acidentes de trabalho e doen\u00e7as profissionais", - "report_type": "Balance Sheet" - }, - { - "account_type": "Equity", - "name": "Reestrutura\u00e7\u00e3o", - "report_type": "Balance Sheet" - }, - { - "account_type": "Equity", - "name": "Contratos onerosos", - "report_type": "Balance Sheet" - }, - { - "account_type": "Equity", - "name": "Impostos", - "report_type": "Balance Sheet" - }, - { - "account_type": "Equity", - "name": "Processos judiciais em curso", - "report_type": "Balance Sheet" - }, - { - "account_type": "Equity", - "name": "Garantias a clientes", - "report_type": "Balance Sheet" - } - ], - "name": "Provis\u00f5es", - "report_type": "Balance Sheet" - }, - { - "account_type": "Equity", - "children": [ - { - "account_type": "Equity", - "name": "Rendimentos a reconhecer", - "report_type": "Balance Sheet" - }, - { - "account_type": "Equity", - "name": "Gastos a reconhecer", - "report_type": "Balance Sheet" - } - ], - "name": "Diferimentos", - "report_type": "Balance Sheet" - }, - { - "account_type": "Equity", - "children": [ - { - "account_type": "Equity", - "name": "Outros financiadores", - "report_type": "Balance Sheet" - }, - { - "account_type": "Equity", - "children": [ - { - "account_type": "Equity", - "name": "Empr\u00e9stimos banc\u00e1rios", - "report_type": "Balance Sheet" - }, - { - "account_type": "Equity", - "name": "Loca\u00e7\u00f5es financeiras", - "report_type": "Balance Sheet" - }, - { - "account_type": "Equity", - "name": "Descobertos banc\u00e1rios", - "report_type": "Balance Sheet" - } - ], - "name": "Institui\u00e7\u00f5es de cr\u00e9dito e sociedades financeiras", - "report_type": "Balance Sheet" - }, - { - "account_type": "Equity", - "children": [ - { - "account_type": "Equity", - "name": "Outros participantes suprimentos e outros m\u00fatuos", - "report_type": "Balance Sheet" - }, - { - "account_type": "Equity", - "name": "Empresa m\u00e3e suprimentos e outros m\u00fatuos", - "report_type": "Balance Sheet" - } - ], - "name": "Participantes de capital", - "report_type": "Balance Sheet" - }, - { - "account_type": "Equity", - "children": [ - { - "account_type": "Equity", - "name": "Empr\u00e9stimos por obriga\u00e7\u00f5es", - "report_type": "Balance Sheet" - } - ], - "name": "Mercado de valores mobili\u00e1rios", - "report_type": "Balance Sheet" - }, - { - "account_type": "Equity", - "name": "Subsidi\u00e1rias, associadas e empreendimentos conjuntos", - "report_type": "Balance Sheet" - } - ], - "name": "Financiamentos obtidos", - "report_type": "Balance Sheet" - }, - { - "account_type": "Tax", - "children": [ - { - "account_type": "Tax", - "name": "Outras tributa\u00e7\u00f5es", - "report_type": "Profit and Loss" - }, - { - "account_type": "Tax", - "name": "Reten\u00e7\u00e3o de impostos sobre rendimentos", - "report_type": "Profit and Loss" - }, - { - "account_type": "Tax", - "children": [ - { - "account_type": "Tax", - "name": "Iva reembolsos pedidos", - "report_type": "Profit and Loss" - }, - { - "account_type": "Tax", - "name": "Iva liquida\u00e7\u00f5es oficiosas", - "report_type": "Profit and Loss" - }, - { - "account_type": "Tax", - "name": "Iva dedut\u00edvel", - "report_type": "Profit and Loss" - }, - { - "account_type": "Tax", - "name": "Iva liquidado", - "report_type": "Profit and Loss" - }, - { - "account_type": "Tax", - "name": "Iva suportado", - "report_type": "Profit and Loss" - }, - { - "account_type": "Tax", - "name": "Iva a pagar", - "report_type": "Profit and Loss" - }, - { - "account_type": "Tax", - "name": "Iva a recuperar", - "report_type": "Profit and Loss" - }, - { - "account_type": "Tax", - "name": "Iva regulariza\u00e7\u00f5es", - "report_type": "Profit and Loss" - }, - { - "account_type": "Tax", - "name": "Iva apuramento", - "report_type": "Profit and Loss" - } - ], - "name": "Imposto sobre o valor acrescentado", - "report_type": "Profit and Loss" - }, - { - "account_type": "Tax", - "name": "Imposto sobre o rendimento", - "report_type": "Profit and Loss" - }, - { - "account_type": "Tax", - "name": "Tributos das autarquias locais", - "report_type": "Profit and Loss" - }, - { - "account_type": "Tax", - "name": "Outros impostos", - "report_type": "Profit and Loss" - }, - { - "account_type": "Tax", - "name": "Contribui\u00e7\u00f5es para a seguran\u00e7a social", - "report_type": "Profit and Loss" - } - ], - "name": "Estado e outros entes p\u00fablicos", - "report_type": "Profit and Loss" - }, - { - "account_type": "Equity", - "children": [ - { - "account_type": "Equity", - "name": "Outros devedores e credores", - "report_type": "Balance Sheet" - }, - { - "account_type": "Equity", - "name": "Perdas por imparidade acumuladas", - "report_type": "Balance Sheet" - 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"report_type": "Balance Sheet" - }, - { - "account_type": "Cash", - "children": [ - { - "account_type": "Cash", - "name": "Activos financeiros", - "report_type": "Balance Sheet" - }, - { - "account_type": "Cash", - "name": "Passivos financeiros", - "report_type": "Balance Sheet" - } - ], - "name": "Instrumentos financeiros detidos para negocia\u00e7\u00e3o", - "report_type": "Balance Sheet" - } - ], - "name": "Outros instrumentos financeiros", - "report_type": "Balance Sheet" - }, - { - "account_type": "Cash", - "name": "Dep\u00f3sitos \u00e0 ordem", - "report_type": "Balance Sheet" - } - ], - "name": "Meios financeiros l\u00edquidos" - }, - { - "children": [ - { - "children": [ - { - "name": "Mercadorias", - "report_type": "Profit and Loss" - }, - { - "name": "Activos biol\u00f3gicos (compras)", - "report_type": "Profit and Loss" - }, - { - "name": "Mat\u00e9rias primas, subsidi\u00e1rias e de consumo", - "report_type": "Profit and Loss" - } - ], - "name": "Custo das mercadorias vendidas e mat\u00e9rias consumidas", - 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"report_type": "Profit and Loss" - }, - { - "name": "Em activos fixos tang\u00edveis", - "report_type": "Profit and Loss" - }, - { - "name": "Em propriedades de investimento", - "report_type": "Profit and Loss" - }, - { - "name": "Em investimentos em curso", - "report_type": "Profit and Loss" - }, - { - "name": "Em activos intang\u00edveis", - "report_type": "Profit and Loss" - }, - { - "children": [ - { - "name": "Clientes", - "report_type": "Profit and Loss" - }, - { - "name": "Outros devedores", - "report_type": "Profit and Loss" - } - ], - "name": "Em d\u00edvidas a receber", - "report_type": "Profit and Loss" - }, - { - "name": "Em investimentos financeiros", - "report_type": "Profit and Loss" - }, - { - "name": "Em invent\u00e1rios", - "report_type": "Profit and Loss" - } - ], - "name": "Perdas por imparidade", - "report_type": "Profit and Loss" - }, - { - "children": [ - { - "name": "Activos fixos tang\u00edveis", - "report_type": "Profit and Loss" - }, - { - "name": "Activos intang\u00edveis", - "report_type": "Profit and Loss" - }, - { - "name": "Propriedades de investimento", - "report_type": "Profit and Loss" - } - ], - "name": "Gastos de deprecia\u00e7\u00e3o e de amortiza\u00e7\u00e3o", - "report_type": "Profit and Loss" - }, - { - "children": [ - { - "children": [ - { - "name": "Relativos a financiamentos obtidos", - "report_type": "Profit and Loss" - }, - { - "name": "Outros", - "report_type": "Profit and Loss" - } - ], - "name": "Outros gastos e perdas de financiamento", - "report_type": "Profit and Loss" - }, - { - "children": [ - { - "name": "Outros juros", - "report_type": "Profit and Loss" - }, - { - "name": "Juros de financiamento obtidos", - "report_type": "Profit and Loss" - } - ], - "name": "Juros suportados", - "report_type": "Profit and Loss" - }, - { - "children": [ - { - "name": "Relativos a financiamentos obtidos", - "report_type": "Profit and Loss" - }, - { - "name": "Outras", - "report_type": "Profit and Loss" - } - ], - "name": "Diferen\u00e7as de c\u00e2mbio desfavor\u00e1veis", - "report_type": "Profit and Loss" - } - ], - "name": "Gastos e perdas de financiamento", - "report_type": "Profit and Loss" - }, - { - "children": [ - { - "children": [ - { - "name": "Outros n\u00e3o especificados", - "report_type": "Profit and Loss" - }, - { - "name": "Quotiza\u00e7\u00f5es", - "report_type": "Profit and Loss" - }, - { - "name": "Donativos", - "report_type": "Profit and Loss" - }, - { - "name": "Correc\u00e7\u00f5es relativas a per\u00edodos anteriores", - "report_type": "Profit and Loss" - }, - { - "name": "Perdas em instrumentos financeiros", - "report_type": "Profit and Loss" - }, - { - "name": "Insufici\u00eancia da estimativa para impostos", - "report_type": "Profit and Loss" - }, - { - "name": "Ofertas e amostras de invent\u00e1rios", - "report_type": "Profit and Loss" - } - ], - "name": "Outros", - "report_type": "Profit and Loss" - }, - { - "name": "Descontos de pronto pagamento concedidos", - "report_type": "Profit and Loss" - }, - { - "name": "D\u00edvidas incobr\u00e1veis", - "report_type": "Profit and Loss" - }, - { - "children": [ - { - "name": "Taxas", - "report_type": "Profit and Loss" - }, - { - "name": "Impostos directos", - "report_type": "Profit and Loss" - }, - { - "name": "Impostos indirectos", - "report_type": "Profit and Loss" - } - ], - "name": "Impostos", - "report_type": "Profit and Loss" - }, - { - "children": [ - { - "name": "Cobertura de preju\u00edzos", - "report_type": "Profit and Loss" - }, - { - "name": "Aliena\u00e7\u00f5es", - "report_type": "Profit and Loss" - }, - { - "name": "Outros gastos e perdas", - "report_type": "Profit and Loss" - } - ], - "name": "Gastos e perdas nos restantes investimentos financeiros", - "report_type": "Profit and Loss" - }, - { - "children": [ - { - "name": "Gastos em propriedades de investimento", - "report_type": "Profit and Loss" - }, - { - "name": "Sinistros", - "report_type": "Profit and Loss" - }, - { - "name": "Abates", - "report_type": "Profit and Loss" - }, - { - "name": "Aliena\u00e7\u00f5es", - "report_type": "Profit and Loss" - }, - { - "name": "Outros gastos e perdas", - "report_type": "Profit and Loss" - } - ], - "name": "Gastos e perdas em investimentos n\u00e3o financeiros", - "report_type": "Profit and Loss" - }, - { - "children": [ - { - "name": "Outras perdas", - "report_type": "Profit and Loss" - }, - { - "name": "Quebras", - "report_type": "Profit and Loss" - }, - { - "name": "Sinistros", - "report_type": "Profit and Loss" - } - ], - "name": "Perdas em invent\u00e1rios", - "report_type": "Profit and Loss" - }, - { - "children": [ - { - "name": "Outros gastos e perdas", - "report_type": "Profit and Loss" - }, - { - "name": "Cobertura de preju\u00edzos", - "report_type": "Profit and Loss" - }, - { - "name": "Aplica\u00e7\u00e3o do m\u00e9todo da equival\u00eancia patrimonial", - "report_type": "Profit and Loss" - }, - { - "name": "Aliena\u00e7\u00f5es", - "report_type": "Profit and Loss" - } - ], - "name": "Gastos e perdas em subsid. , assoc. e empreend. conjuntos", - "report_type": "Profit and Loss" - } - ], - "name": "Outros gastos e perdas", - "report_type": "Profit and Loss" - }, - { - "children": [ - { - "name": "Gastos de ac\u00e7\u00e3o social", - "report_type": "Profit and Loss" - }, - { - "name": "Seguros de acidentes no trabalho e doen\u00e7as profissionais", - "report_type": "Profit and Loss" - }, - { - "name": "Encargos sobre remunera\u00e7\u00f5es", - "report_type": "Profit and Loss" - }, - { - "name": "Indemniza\u00e7\u00f5es", - "report_type": "Profit and Loss" - }, - { - "children": [ - { - "name": "Pr\u00e9mios para pens\u00f5es", - "report_type": "Profit and Loss" - }, - { - "name": "Outros benef\u00edcios", - "report_type": "Profit and Loss" - } - ], - "name": "Benef\u00edcios p\u00f3s emprego", - "report_type": "Profit and Loss" - }, - { - "name": "Remunera\u00e7\u00f5es do pessoal", - "report_type": "Profit and Loss" - }, - { - "name": "Remunera\u00e7\u00f5es dos \u00f3rg\u00e3os sociais", - "report_type": "Profit and Loss" - }, - { - "name": "Outros gastos com o pessoal", - "report_type": "Profit and Loss" - } - ], - "name": "Gastos com o pessoal", - "report_type": "Profit and Loss" - }, - { - "children": [ - { - "name": "Acidentes de trabalho e doen\u00e7as profissionais", - "report_type": "Profit and Loss" - }, - { - "name": "Processos judiciais em curso", - "report_type": "Profit and Loss" - }, - { - "name": "Garantias a clientes", - "report_type": "Profit and Loss" - }, - { - "name": "Impostos", - "report_type": "Profit and Loss" - }, - { - "name": "Reestrutura\u00e7\u00e3o", - "report_type": "Profit and Loss" - }, - { - "name": "Contratos onerosos", - "report_type": "Profit and Loss" - }, - { - "name": "Mat\u00e9rias ambientais", - "report_type": "Profit and Loss" - }, - { - "name": "Outras provis\u00f5es", - "report_type": "Profit and Loss" - } - ], - "name": "Provis\u00f5es do per\u00edodo", - "report_type": "Profit and Loss" - }, - { - "children": [ - { - "name": "Em activos biol\u00f3gicos", - "report_type": "Profit and Loss" - }, - { - "name": "Em instrumentos financeiros", - "report_type": "Profit and Loss" - }, - { - "name": "Em investimentos financeiros", - "report_type": "Profit and Loss" - }, - { - "name": "Em propriedades de investimento", - "report_type": "Profit and Loss" - } - ], - "name": "Perdas por redu\u00e7\u00f5es de justo valor", - "report_type": "Profit and Loss" - } - ], - "name": "Gastos" - }, - { - "children": [ - { - "children": [ - { - "name": "Recupera\u00e7\u00e3o de d\u00edvidas a receber", - "report_type": "Profit and Loss" - }, - { - "name": "Descontos de pronto pagamento obtidos", - "report_type": "Profit and Loss" - }, - { - "children": [ - { - "name": "Estudos, projectos e assist\u00eancia tecnol\u00f3gica", - "report_type": "Profit and Loss" - }, - { - "name": "Aluguer de equipamento", - "report_type": "Profit and Loss" - }, - { - "name": "Servi\u00e7os sociais", - "report_type": "Profit and Loss" - }, - { - "name": "Outros rendimentos suplementares", - "report_type": "Profit and Loss" - }, - { - "name": "Desempenho de cargos sociais noutras empresas", - "report_type": "Profit and Loss" - }, - { - "name": "Royalties", - "report_type": "Profit and Loss" - } - ], - "name": "Rendimentos suplementares", - "report_type": "Profit and Loss" - }, - { - "children": [ - { - "name": "Outros rendimentos e ganhos", - "report_type": "Profit and Loss" - }, - { - "name": "Aliena\u00e7\u00f5es", - "report_type": "Profit and Loss" - }, - { - "name": "Rendas e outros rendimentos em propriedades de investimento", - "report_type": "Profit and Loss" - }, - { - "name": "Sinistros", - "report_type": "Profit and Loss" - } - ], - "name": "Rendimentos e ganhos em investimentos n\u00e3o financeiros", - "report_type": "Profit and Loss" - }, - { - "children": [ - { - "name": "Outros rendimentos e ganhos", - "report_type": "Profit and Loss" - }, - { - "name": "Aliena\u00e7\u00f5es", - "report_type": "Profit and Loss" - }, - { - "name": "Diferen\u00e7as de c\u00e2mbio favor\u00e1veis", - "report_type": "Profit and Loss" - } - ], - "name": "Rendimentos e ganhos nos restantes activos financeiros", - "report_type": "Profit and Loss" - }, - { - "children": [ - { - "name": "Aliena\u00e7\u00f5es", - "report_type": "Profit and Loss" - }, - { - "name": "Aplica\u00e7\u00e3o do m\u00e9todo da equival\u00eancia patrimonial", - "report_type": "Profit and Loss" - }, - { - "name": "Outros rendimentos e ganhos", - "report_type": "Profit and Loss" - } - ], - "name": "Rendimentos e ganhos em subsidi\u00e1rias, associadas e empr", - "report_type": "Profit and Loss" - }, - { - "children": [ - { - "name": "Sinistros", - "report_type": "Profit and Loss" - }, - { - "name": "Sobras", - "report_type": "Profit and Loss" - }, - { - "name": "Outros ganhos", - "report_type": "Profit and Loss" - } - ], - "name": "Ganhos em invent\u00e1rios", - "report_type": "Profit and Loss" - }, - { - "children": [ - { - "name": "Ganhos em outros instrumentos financeiros", - "report_type": "Profit and Loss" - }, - { - "name": "Restitui\u00e7\u00e3o de impostos", - "report_type": "Profit and Loss" - }, - { - "name": "Correc\u00e7\u00f5es relativas a per\u00edodos anteriores", - "report_type": "Profit and Loss" - }, - { - "name": "Excesso da estimativa para impostos", - "report_type": "Profit and Loss" - }, - { - "name": "Imputa\u00e7\u00e3o de subs\u00eddios para investimentos", - "report_type": "Profit and Loss" - }, - { - "name": "Outros n\u00e3o especificados", - "report_type": "Profit and Loss" - } - ], - "name": "Outros", - "report_type": "Profit and Loss" - } - ], - "name": "Outros rendimentos e ganhos", - "report_type": "Profit and Loss" - }, - { - "children": [ - { - "children": [ - { - "name": "De outros financiamentos obtidos", - "report_type": "Profit and Loss" - }, - { - "name": "De financiamentos obtidos", - "report_type": "Profit and Loss" - }, - { - "name": "De financiamentos concedidos a subsidi\u00e1rias", - "report_type": "Profit and Loss" - }, - { - "name": "De outras aplica\u00e7\u00f5es de meios financeiros l\u00edquidos", - "report_type": "Profit and Loss" - }, - { - "name": "De financiamentos concedidos a associadas e emp. conjun", - "report_type": "Profit and Loss" - }, - { - "name": "De dep\u00f3sitos", - "report_type": "Profit and Loss" - } - ], - "name": "Juros obtidos", - "report_type": "Profit and Loss" - }, - { - "children": [ - { - "name": "De subsidi\u00e1rias", - "report_type": "Profit and Loss" - }, - { - "name": "De associadas e empreendimentos conjuntos", - "report_type": "Profit and Loss" - }, - { - "name": "De aplica\u00e7\u00f5es de meios financeiros l\u00edquidos", - "report_type": "Profit and Loss" - }, - { - "name": "Outras", - "report_type": "Profit and Loss" - } - ], - "name": "Dividendos obtidos", - "report_type": "Profit and Loss" - }, - { - "name": "Outros rendimentos similares", - "report_type": "Profit and Loss" - } - ], - "name": "Juros, dividendos e outros rendimentos similares", - "report_type": "Profit and Loss" - }, - { - "children": [ - { - "name": "Em investimentos financeiros", - "report_type": "Profit and Loss" - }, - { - "name": "Em instrumentos financeiros", - "report_type": "Profit and Loss" - }, - { - "name": "Em activos biol\u00f3gicos", - "report_type": "Profit and Loss" - }, - { - "name": "Em propriedades de investimento", - "report_type": "Profit and Loss" - } - ], - "name": "Ganhos por aumentos de justo valor", - "report_type": "Profit and Loss" - }, - { - "children": [ - { - "name": "Activos por gastos diferidos", - "report_type": "Profit and Loss" - }, - { - "name": "Propriedades de investimento", - "report_type": "Profit and Loss" - }, - { - "name": "Activos intang\u00edveis", - "report_type": "Profit and Loss" - }, - { - "name": "Activos fixos tang\u00edveis", - "report_type": "Profit and Loss" - } - ], - "name": "Trabalhos para a pr\u00f3pria entidade", - "report_type": "Profit and Loss" - }, - { - "children": [ - { - "name": "Subs\u00eddios do estado e outros entes p\u00fablicos", - "report_type": "Profit and Loss" - }, - { - "name": "Subs\u00eddios de outras entidades", - "report_type": "Profit and Loss" - } - ], - "name": "Subs\u00eddios \u00e0 explora\u00e7\u00e3o", - "report_type": "Profit and Loss" - }, - { - "children": [ - { - "name": "Servi\u00e7os secund\u00e1rios", - "report_type": "Profit and Loss" - }, - { - "name": "Iva dos servi\u00e7os com imposto inclu\u00eddo", - "report_type": "Profit and Loss" - }, - { - "name": "Servi\u00e7o a", - "report_type": "Profit and Loss" - }, - { - "name": "Servi\u00e7o b", - "report_type": "Profit and Loss" - }, - { - "name": "Descontos e abatimentos", - "report_type": "Profit and Loss" - } - ], - "name": "Presta\u00e7\u00f5es de servi\u00e7os", - "report_type": "Profit and Loss" - }, - { - "children": [ - { - "children": [ - { - "name": "Propriedades de investimento", - "report_type": "Profit and Loss" - }, - { - "name": "Activos intang\u00edveis", - "report_type": "Profit and Loss" - }, - { - "name": "Activos fixos tang\u00edveis", - "report_type": "Profit and Loss" - } - ], - "name": "De deprecia\u00e7\u00f5es e de amortiza\u00e7\u00f5es", - "report_type": "Profit and Loss" - }, - { - "children": [ - { - "name": "Garantias a clientes", - "report_type": "Profit and Loss" - }, - { - "name": "Impostos", - "report_type": "Profit and Loss" - }, - { - "name": "Reestrutura\u00e7\u00e3o", - "report_type": "Profit and Loss" - }, - { - "name": "Contratos onerosos", - "report_type": "Profit and Loss" - }, - { - "name": "Mat\u00e9rias ambientais", - "report_type": "Profit and Loss" - }, - { - "name": "Acidentes no trabalho e doen\u00e7as profissionais", - "report_type": "Profit and Loss" - }, - { - "name": "Outras provis\u00f5es", - "report_type": "Profit and Loss" - }, - { - "name": "Processos judiciais em curso", - "report_type": "Profit and Loss" - } - ], - "name": "De provis\u00f5es", - "report_type": "Profit and Loss" - }, - { - "children": [ - { - "name": "Em propriedades de investimento", - "report_type": "Profit and Loss" - }, - { - "name": "Em activos fixos tang\u00edveis", - "report_type": "Profit and Loss" - }, - { - "name": "Em activos intang\u00edveis", - "report_type": "Profit and Loss" - }, - { - "name": "Em investimentos em curso", - "report_type": "Profit and Loss" - }, - { - "name": "Em invent\u00e1rios", - "report_type": "Profit and Loss" - }, - { - "name": "Em investimentos financeiros", - "report_type": "Profit and Loss" - }, - { - "name": "Em activos n\u00e3o correntes detidos para venda", - "report_type": "Profit and Loss" - }, - { - "children": [ - { - "name": "Outros devedores", - "report_type": "Profit and Loss" - }, - { - "name": "Clientes", - "report_type": "Profit and Loss" - } - ], - "name": "Em d\u00edvidas a receber", - "report_type": "Profit and Loss" - } - ], - "name": "De perdas por imparidade", - "report_type": "Profit and Loss" - } - ], - "name": "Revers\u00f5es", - "report_type": "Profit and Loss" - }, - { - "children": [ - { - "name": "Activos biol\u00f3gicos", - "report_type": "Profit and Loss" - }, - { - "name": "Subprodutos, desperd\u00edcios, res\u00edduos e refugos", - "report_type": "Profit and Loss" - }, - { - "name": "Produtos e trabalhos em curso", - "report_type": "Profit and Loss" - }, - { - "name": "Produtos acabados e interm\u00e9dios", - "report_type": "Profit and Loss" - } - ], - "name": "Varia\u00e7\u00f5es nos invent\u00e1rios da produ\u00e7\u00e3o", - "report_type": "Profit and Loss" - }, - { - "children": [ - { - "name": "Devolu\u00e7\u00f5es de vendas", - "report_type": "Profit and Loss" - }, - { - "name": "Produtos acabados e interm\u00e9dios", - "report_type": "Profit and Loss" - }, - { - "name": "Subprodutos, desperd\u00edcios, res\u00edduos e refugos", - "report_type": "Profit and Loss" - }, - { - "name": "Descontos e abatimentos em vendas", - "report_type": "Profit and Loss" - }, - { - "name": "Iva das vendas com imposto inclu\u00eddo", - "report_type": "Profit and Loss" - }, - { - "name": "Mercadoria", - "report_type": "Profit and Loss" - }, - { - "name": "Activos biol\u00f3gicos", - "report_type": "Profit and Loss" - } - ], - "name": "Vendas", - "report_type": "Profit and Loss" - } - ], - "name": "Rendimentos" - }, - { - "children": [ - { - "children": [ - { - "name": "Perdas por imparidade acumuladas", - "report_type": "Balance Sheet" - }, - { - "name": "Deprecia\u00e7\u00f5es acumuladas", - "report_type": "Balance Sheet" - }, - { - "name": "Terrenos e recursos naturais", - "report_type": "Balance Sheet" - }, - { - "name": "Equipamento b\u00e1sico", - "report_type": "Balance Sheet" - }, - { - "name": "Edif\u00edcios e outras constru\u00e7\u00f5es", - "report_type": "Balance Sheet" - }, - { - "name": "Equipamento administrativo", - "report_type": "Balance Sheet" - }, - { - "name": "Equipamento de transporte", - "report_type": "Balance Sheet" - }, - { - "name": "Outros activos fixos tang\u00edveis", - "report_type": "Balance Sheet" - }, - { - "name": "Equipamentos biol\u00f3gicos", - "report_type": "Balance Sheet" - } - ], - "name": "Activo fixos tang\u00edveis", - "report_type": "Balance Sheet" - }, - { - "children": [ - { - "name": "Deprecia\u00e7\u00f5es acumuladas", - "report_type": "Balance Sheet" - }, - { - "name": "Perdas por imparidade acumuladas", - "report_type": "Balance Sheet" - }, - { - "name": "Edif\u00edcios e outras constru\u00e7\u00f5es", - "report_type": "Balance Sheet" - }, - { - "name": "Terrenos e recursos naturais", - "report_type": "Balance Sheet" - }, - { - "name": "Outras propriedades de investimento", - "report_type": "Balance Sheet" - } - ], - "name": "Propriedades de investimento", - "report_type": "Balance Sheet" - }, - { - "children": [ - { - "name": "Perdas por imparidade acumuladas", - "report_type": "Balance Sheet" - }, - { - "children": [ - { - "name": "Detidos at\u00e9 \u00e0 maturidade", - "report_type": "Balance Sheet" - }, - { - "name": "Ac\u00e7\u00f5es da sgm (6500x1,00)", - "report_type": "Balance Sheet" - } - ], - "name": "Outros investimentos financeiros", - "report_type": "Balance Sheet" - }, - { - "children": [ - { - "name": "Participa\u00e7\u00f5es de capital", - "report_type": "Balance Sheet" - }, - { - "name": "Empr\u00e9stimos concedidos", - "report_type": "Balance Sheet" - } - ], - "name": "Investimentos noutras empresas", - "report_type": "Balance Sheet" - }, - { - "children": [ - { - "name": "Participa\u00e7\u00f5es de capital m\u00e9todo da equiv. patrimonial", - "report_type": "Balance Sheet" - }, - { - "name": "Empr\u00e9stimos concedidos", - "report_type": "Balance Sheet" - }, - { - "name": "Participa\u00e7\u00f5es de capital outros m\u00e9todos", - "report_type": "Balance Sheet" - } - ], - "name": "Investimentos em entidades conjuntamente controladas", - "report_type": "Balance Sheet" - }, - { - "children": [ - { - "name": "Participa\u00e7\u00f5es de capital outros m\u00e9todos", - "report_type": "Balance Sheet" - }, - { - "name": "Empr\u00e9stimos concedidos", - "report_type": "Balance Sheet" - }, - { - "name": "Participa\u00e7\u00f5es de capital m\u00e9todo da equiv. patrimonial", - "report_type": "Balance Sheet" - } - ], - "name": "Investimentos em associadas", - "report_type": "Balance Sheet" - }, - { - "children": [ - { - "name": "Empr\u00e9stimos concedidos", - "report_type": "Balance Sheet" - }, - { - "name": "Participa\u00e7\u00f5es de capital outros m\u00e9todos", - "report_type": "Balance Sheet" - }, - { - "name": "Participa\u00e7\u00f5es de capital m\u00e9todo da equiv. patrimonial", - "report_type": "Balance Sheet" - } - ], - "name": "Investimentos em subsidi\u00e1rias", - "report_type": "Balance Sheet" - } - ], - "name": "Investimentos financeiros", - "report_type": "Balance Sheet" - }, - { - "children": [ - { - "name": "Perdas por imparidade acumuladas", - "report_type": "Balance Sheet" - } - ], - "name": "Activos n\u00e3o correntes detidos para venda", - "report_type": "Balance Sheet" - }, - { - "children": [ - { - "name": "Activos intang\u00edveis em curso", - "report_type": "Balance Sheet" - }, - { - "name": "Perdas por imparidade acumuladas", - "report_type": "Balance Sheet" - }, - { - "name": "Activos fixos tang\u00edveis em curso", - "report_type": "Balance Sheet" - }, - { - "name": "Propriedades de investimento em curso", - "report_type": "Balance Sheet" - }, - { - "name": "Investimentos financeiros em curso", - "report_type": "Balance Sheet" - }, - { - "name": "Adiantamentos por conta de investimentos", - "report_type": "Balance Sheet" - } - ], - "name": "Investimentos em curso", - "report_type": "Balance Sheet" - }, - { - "children": [ - { - "name": "Deprecia\u00e7\u00f5es acumuladas", - "report_type": "Balance Sheet" - }, - { - "name": "Perdas por imparidade acumuladas", - "report_type": "Balance Sheet" - }, - { - "name": "Outros activos intang\u00edveis", - "report_type": "Balance Sheet" - }, - { - "name": "Goodwill", - "report_type": "Balance Sheet" - }, - { - "name": "Propriedade industrial", - "report_type": "Balance Sheet" - }, - { - "name": "Projectos de desenvolvimento", - "report_type": "Balance Sheet" - }, - { - "name": "Programas de computador", - "report_type": "Balance Sheet" - } - ], - "name": "Activos intang\u00edveis", - "report_type": "Balance Sheet" - } - ], - "name": "Investimentos" - }, - { - "children": [ - { - "children": [ - { - "children": [ - { - "name": "Antes de imposto sobre o rendimento", - "report_type": "Balance Sheet" - }, - { - "name": "Impostos diferidos", - "report_type": "Balance Sheet" - } - ], - "name": "Reavalia\u00e7\u00f5es decorrentes de diplomas legais", - "report_type": "Balance Sheet" - }, - { - "children": [ - { - "name": "Antes de imposto sobre o rendimento", - "report_type": "Balance Sheet" - }, - { - "name": "Impostos diferidos", - "report_type": "Balance Sheet" - } - ], - "name": "Outros excedentes", - "report_type": "Balance Sheet" - } - ], - "name": "Excedentes de revalor. de activos fixos tang\u00edveis e int", - "report_type": "Balance Sheet" - }, - { - "children": [ - { - "name": "Ajustamentos por impostos diferidos", - "report_type": "Balance Sheet" - }, - { - "name": "Subs\u00eddios", - "report_type": "Balance Sheet" - }, - { - "name": "Diferen\u00e7as de convers\u00e3o de demonstra\u00e7\u00f5es financeiras", - "report_type": "Balance Sheet" - }, - { - "name": "Doa\u00e7\u00f5es", - "report_type": "Balance Sheet" - }, - { - "name": "Outras", - "report_type": "Balance Sheet" - } - ], - "name": "Outras varia\u00e7\u00f5es no capital pr\u00f3prio", - "report_type": "Balance Sheet" - }, - { - "name": "Capital", - "report_type": "Balance Sheet" - }, - { - "children": [ - { - "name": "Descontos e pr\u00e9mios", - "report_type": "Balance Sheet" - }, - { - "name": "Valor nominal", - "report_type": "Balance Sheet" - } - ], - "name": "Ac\u00e7\u00f5es (quotas) pr\u00f3prias", - "report_type": "Balance Sheet" - }, - { - "name": "Outros instrumentos de capital pr\u00f3prio", - "report_type": "Balance Sheet" - }, - { - "name": "Pr\u00e9mios de emiss\u00e3o", - "report_type": "Balance Sheet" - }, - { - "children": [ - { - "name": "Outras reservas", - "report_type": "Balance Sheet" - }, - { - "name": "Reservas legais", - "report_type": "Balance Sheet" - } - ], - "name": "Reservas", - "report_type": "Balance Sheet" - }, - { - "name": "Resultados transitados", - "report_type": "Balance Sheet" - }, - { - "children": [ - { - "name": "Outros", - "report_type": "Balance Sheet" - }, - { - "children": [ - { - "name": "Lucros n\u00e3o atribu\u00eddos", - "report_type": "Balance Sheet" - }, - { - "name": "Decorrentes de outras varia\u00e7\u00f5es nos capitais pr\u00f3prios d", - "report_type": "Balance Sheet" - }, - { - "name": "Ajustamentos de transi\u00e7\u00e3o", - "report_type": "Balance Sheet" - } - ], - "name": "Relacionados com o m\u00e9todo da equival\u00eancia patrimonial", - "report_type": "Balance Sheet" - } - ], - "name": "Ajustamentos em activos financeiros", - "report_type": "Balance Sheet" - } - ], - "name": "Capital, reservas e resultados transitados" - } - ], - "name": "SNC Portugal" - } -} \ No newline at end of file diff --git a/erpnext/accounts/doctype/chart_of_accounts/charts/ro_romania_chart_template.json b/erpnext/accounts/doctype/chart_of_accounts/charts/ro_romania_chart_template.json deleted file mode 100644 index 8122a1876d..0000000000 --- a/erpnext/accounts/doctype/chart_of_accounts/charts/ro_romania_chart_template.json +++ /dev/null @@ -1,2098 +0,0 @@ -{ - "name": "Romania - Chart of Accounts", - "root": { - "children": [ - { - "children": [ - { - "children": [ - { - "children": [ - { - "name": "Decontari interne privind diferentele de pret" - }, - { - "name": "Decontari interne privind productia obtinuta" - }, - { - "name": "Decontari interne privind cheltuielile" - } - ], - "name": "DECONTARI INTERNE" - }, - { - "children": [ - { - "name": "Cheltuieli indirecte de productie" - }, - { - "name": "Cheltuielile activitatilor auxiliare" - }, - { - "name": "Cheltuielile activitatii de baza" - }, - { - "name": "Cheltuieli de desfacere" - }, - { - "name": "Cheltuieli generale de administratie" - } - ], - "name": "CONTURI DE CALCULATIE" - }, - { - "children": [ - { - "name": "Costul productiei obtinute" - }, - { - "name": "Costul productiei de executie" - } - ], - "name": "COSTUL PRODUCTIEI" - } - ], - "name": "CONTURI DE GESTIUNE" - }, - { - "children": [ - { - "children": [ - { - "name": "Datorii contingente" - }, - { - "children": [ - { - "name": "Giruri si garantii acordate" - }, - { - "name": "Alte angajamente acordate " - } - ], - "name": "Angajamente acordate" - }, - { - "children": [ - { - "name": "Bunuri publice primite in administrare, concesiune si cu chirie" - }, - { - "name": "Alte valori in afara bilantului" - }, - { - "name": "Debitori scosi din activ, urmariti in continuare" - }, - { - "name": "Stocuri de natura obiectelor de inventar date in folosinta" - }, - { - "name": "Redevente, locatii de gestiune, chirii si alte datorii asimilate" - }, - { - "name": "Efecte scontate neajunse la scadenta" - }, - { - "name": "Imobilizari corporale luate cu chirie" - }, - { - "name": "Valori materiale primite spre prelucrare sau reparare" - }, - { - "name": "Valori materiale primite in pastrare sau custodie" - } - ], - "name": "Alte conturi in afara bilantului" - }, - { - "children": [ - { - "name": "Amortizarea aferenta gradului de neutilizare a mijloacelor fixe " - } - ], - "name": "Amortizarea aferenta gradului de neutilizare a mijloacelor fixe" - }, - { - "children": [ - { - "name": "Dobanzi de platit" - }, - { - "name": "Dobanzi de incasat" - } - ], - "name": "Dobanzi aferente contractelor de leasing si altor contracte asimilate, neajunse la scadenta" - }, - { - "name": "Certificate de emisii de gaze cu efect de sera" - }, - { - "name": "Active contingente" - }, - { - "children": [ - { - "name": "Alte angajamente primite" - }, - { - "name": "Giruri si garantii primite" - } - ], - "name": "Angajamente primite" - } - ], - "name": "CONTURI IN AFARA BILANTULUI" - }, - { - "children": [ - { - "name": "Bilant de deschidere" - }, - { - "name": "Bilant de inchidere" - } - ], - "name": "Bilant" - } - ], - "name": "CONTURI SPECIALE" - } - ], - "name": "Conturi in afara bilantului" - }, - { - "children": [ - { - "children": [ - { - "children": [ - { - "children": [ - { - "children": [ - { - "name": "Venituri financiare din ajustari pentru pierderea de valoare a imobilizarilor financiare", - "report_type": "Profit and Loss" - }, - { - "name": "Venituri financiare din ajustari pentru pierderea de valoare a activelor circulante", - "report_type": "Profit and Loss" - } - ], - "name": "Venituri financiare din ajustari pentru pierdere de valoare" - }, - { - "children": [ - { - "name": "Venituri din ajustari pentru deprecierea imobilizarilor", - "report_type": "Profit and Loss" - }, - { - "name": "Venituri din provizioane", - "report_type": "Profit and Loss" - }, - { - "name": "Venituri din fondul comercial negativ", - "report_type": "Profit and Loss" - }, - { - "name": "Venituri din ajustari pentru deprecierea activelor circulante ", - "report_type": "Profit and Loss" - } - ], - "name": "Venituri din provizioane si ajustari pentru depreciere privind activitatea de exploatare" - } - ], - "name": "VENITURI DIN PROVIZIOANE SI AJUSTARI PENTRU DEPRECIERE SAU PIERDERE DE VALOARE " - }, - { - "children": [ - { - "name": "Alte venituri financiare", - "report_type": "Profit and Loss" - }, - { - "name": "Venituri din creante imobilizate", - "report_type": "Profit and Loss" - }, - { - "name": "Venituri din diferente de curs valutar", - "report_type": "Profit and Loss" - }, - { - "children": [ - { - "name": "Castiguri din investitii pe termen scurt cedate", - "report_type": "Profit and Loss" - }, - { - "name": "Venituri din imobilizari financiare cedate", - "report_type": "Profit and Loss" - } - ], - "name": "Venituri din investitii financiare cedate" - }, - { - "name": "Venituri din sconturi obtinute", - "report_type": "Profit and Loss" - }, - { - "name": "Venituri din dobanzi", - "report_type": "Profit and Loss" - }, - { - "children": [ - { - "name": "Venituri din actiuni detinute la entitatile afiliate", - "report_type": "Profit and Loss" - }, - { - "name": "Venituri din interese de participare", - "report_type": "Profit and Loss" - } - ], - "name": "Venituri din imobilizari financiare" - }, - { - "name": "Venituri din investitii financiare pe termen scurt", - "report_type": "Profit and Loss" - } - ], - "name": "VENITURI FINANCIARE" - }, - { - "children": [ - { - "name": "Venituri din subventii pentru evenimente extraordinare si altele similare", - "report_type": "Profit and Loss" - } - ], - "name": "VENITURI EXTRAORDINARE" - }, - { - "children": [ - { - "children": [ - { - "name": "Venituri din subventii de exploatare pentru dobanda datorata", - "report_type": "Profit and Loss" - }, - { - "name": "Venituri din subventii de exploatare aferente altor venituri", - "report_type": "Profit and Loss" - }, - { - "name": "Venituri din subventii de exploatare pentru alte cheltuieli de exploatare", - "report_type": "Profit and Loss" - }, - { - "name": "Venituri din subventii de exploatare pentru asigurari si protectie sociala", - "report_type": "Profit and Loss" - }, - { - "name": "Venituri din subventii de exploatare pentru plata personalului", - "report_type": "Profit and Loss" - }, - { - "name": "Venituri din subventii de exploatare pentru alte cheltuieli externe", - "report_type": "Profit and Loss" - }, - { - "name": "Venituri din subventii de exploatare pentru materii prime si materiale consumabile ", - "report_type": "Profit and Loss" - }, - { - "name": "Venituri din subventii de exploatare aferente cifrei de afaceri", - "report_type": "Profit and Loss" - } - ], - "name": "Venituri din subventii de exploatare" - } - ], - "name": "VENITURI DIN SUBVENTII DE EXPLOATARE" - }, - { - "children": [ - { - "name": "Venituri din creante reactivate si debitori diversi", - "report_type": "Profit and Loss" - }, - { - "children": [ - { - "name": "Venituri din despagubiri, amenzi si penalitati", - "report_type": "Profit and Loss" - }, - { - "name": "Venituri din vanzarea activelor si alte operatii de capital", - "report_type": "Profit and Loss" - }, - { - "name": "Venituri din donatii si subventii primite", - "report_type": "Profit and Loss" - }, - { - "name": "Alte venituri din exploatare", - "report_type": "Profit and Loss" - }, - { - "name": "Venituri din subventii pentru investitii", - "report_type": "Profit and Loss" - } - ], - "name": "Alte venituri din exploatare" - } - ], - "name": "ALTE VENITURI DIN EXPLOATARE" - }, - { - "children": [ - { - "name": "Venituri din productia de imobilizari corporale", - "report_type": "Profit and Loss" - }, - { - "name": "Venituri din productia de imobilizari necorporale", - "report_type": "Profit and Loss" - } - ], - "name": "Venituri din productia de imobilizari" - }, - { - "children": [ - { - "name": "Venituri din vanzarea marfurilor", - "report_type": "Profit and Loss" - }, - { - "name": "Reduceri comerciale acordate", - "report_type": "Profit and Loss" - }, - { - "name": "Venituri din activitati diverse", - "report_type": "Profit and Loss" - }, - { - "name": "Venituri din redevente, locatii de gestiune si chirii", - "report_type": "Profit and Loss" - }, - { - "name": "Venituri din studii si cercetari", - "report_type": "Profit and Loss" - }, - { - "name": "Venituri din lucrari executate si servicii prestate", - "report_type": "Profit and Loss" - }, - { - "name": "Venituri din vanzarea produselor reziduale", - "report_type": "Profit and Loss" - }, - { - "name": "Venituri din vanzarea semifabricatelor", - "report_type": "Profit and Loss" - }, - { - "name": "Venituri din vanzarea produselor finite", - "report_type": "Profit and Loss" - } - ], - "name": "CIFRA DE AFACERI NETA" - }, - { - "children": [ - { - "name": "Venituri aferente costurilor stocurilor de produse", - "report_type": "Profit and Loss" - }, - { - "name": "Venituri aferente costurilor serviciilor in curs de executie", - "report_type": "Profit and Loss" - } - ], - "name": "Venituri aferente costului productiei in curs de executie" - } - ], - "name": "CONTURI DE VENITURI" - }, - { - "children": [ - { - "children": [ - { - "name": "Cheltuieli cu tichetele de masa acordate salariatilor", - "report_type": "Profit and Loss" - }, - { - "name": "Cheltuieli cu primele reprezentand participarea personalului la profit", - "report_type": "Profit and Loss" - }, - { - "name": "Cheltuieli cu salariile personalului", - "report_type": "Profit and Loss" - }, - { - "name": "Cheltuieli cu renumerarea in instrumente de capitaluri proprii", - "report_type": "Profit and Loss" - }, - { - "children": [ - { - "name": "Contributia unitatii la schemele de pensii facultative", - "report_type": "Profit and Loss" - }, - { - "name": "Contributia unitatii la asigurarile sociale", - "report_type": "Profit and Loss" - }, - { - "name": "Contributia unitatii la fondul de garantare", - "report_type": "Profit and Loss" - }, - { - "name": "Contributia unitatii la fondul de concedii medicale", - "report_type": "Profit and Loss" - }, - { - "name": "Contributia unitatii la primele de asigurare voluntara de sanatate", - "report_type": "Profit and Loss" - }, - { - "name": "Contributia unitatii pentru ajutorul de somaj", - "report_type": "Profit and Loss" - }, - { - "name": "Contributia angajatorului pentru asigurarile sociale de sanatate", - "report_type": "Profit and Loss" - }, - { - "name": "Alte cheltuieli privind asigurarile si protectia sociala", - "report_type": "Profit and Loss" - } - ], - "name": "Cheltuieli privind asigurarile si protectia sociala" - } - ], - "name": "CHELTUIELI CU PERSONALUL" - }, - { - "children": [ - { - "name": "Impozitul pe profit", - "report_type": "Profit and Loss" - }, - { - "name": "Cheltuieli cu impozitul pe venit si cu alte impozite care nu apar in elementele de mai sus", - "report_type": "Profit and Loss" - } - ], - "name": "CHELTUIELI CU IMPOZITUL PE PROFIT SI ALTE IMPOZITE" - }, - { - "children": [ - { - "children": [ - { - "name": "Cheltuieli financiare privind ajustarile pentru pierderea de valoare a activelor circulante", - "report_type": "Profit and Loss" - }, - { - "name": "Cheltuieli financiare privind ajustarile pentru pierderea de valoare a imobilizarilor financiare", - "report_type": "Profit and Loss" - }, - { - "name": "Cheltuieli financiare privind amortizarea primelor de rambursare a obligatiunilor", - "report_type": "Profit and Loss" - } - ], - "name": "Cheltuieli financiare privind amortizarile si ajustarile pentru pierdere de valoare" - }, - { - "children": [ - { - "name": "Cheltuieli de exploatare privind provizioanele", - "report_type": "Profit and Loss" - }, - { - "name": "Cheltuieli de exploatare privind amortizarea imobilizarilor", - "report_type": "Profit and Loss" - }, - { - "name": "Cheltuieli de exploatare privind ajustarile pentru deprecierea imobilizarilor", - "report_type": "Profit and Loss" - }, - { - "name": "Cheltuieli de exploatare privind ajustarile pentru deprecierea activelor circulante", - "report_type": "Profit and Loss" - } - ], - "name": "Cheltuieli de exploatare privind amortizarile, provizioanele si ajustarile pentru depreciere" - } - ], - "name": "CHELTUIELI CU AMORTIZARILE, PROVIZIOANELE SI AJUSTARILE PENTRU DEPRECIERE SAU PIERDERE DE VALOARE" - }, - { - "children": [ - { - "children": [ - { - "name": "Alte cheltuieli de exploatare", - "report_type": "Profit and Loss" - }, - { - "name": "Donatii si subventii acordate", - "report_type": "Profit and Loss" - }, - { - "name": "Cheltuieli privind activele cedate si alte operatii de capital", - "report_type": "Profit and Loss" - }, - { - "name": "Despagubiri, amenzi si penalitati", - "report_type": "Profit and Loss" - } - ], - "name": "Alte cheltuieli de exploatare" - }, - { - "name": "Pierderi din creante si debitori diversi", - "report_type": "Profit and Loss" - }, - { - "name": "Cheltuieli cu protectia mediului inconjurator", - "report_type": "Profit and Loss" - } - ], - "name": "Alte cheltuieli de exploatare" - }, - { - "children": [ - { - "name": "Cheltuieli privind calamitatile si alte evenimente extraordinare", - "report_type": "Profit and Loss" - } - ], - "name": "CHELTUIELI EXTRAORDINARE" - }, - { - "children": [ - { - "name": "Alte cheltuieli financiare", - "report_type": "Profit and Loss" - }, - { - "name": "Pierderi din creante legate de participatii", - "report_type": "Profit and Loss" - }, - { - "children": [ - { - "name": "Cheltuieli privind imobilizarile financiare cedate", - "report_type": "Profit and Loss" - }, - { - "name": "Pierderi din investitiile pe termen scurt cedate", - "report_type": "Profit and Loss" - } - ], - "name": "Cheltuieli privind investitiile financiare cedate" - }, - { - "name": "Cheltuieli din diferente de curs valutar", - "report_type": "Profit and Loss" - }, - { - "name": "Cheltuieli privind dobanzile", - "report_type": "Profit and Loss" - }, - { - "name": "Cheltuieli privind sconturile acordate", - "report_type": "Profit and Loss" - } - ], - "name": "CHELTUIELI FINANCIARE" - }, - { - "children": [ - { - "name": "Cheltuieli cu intretinerile si reparatiile", - "report_type": "Profit and Loss" - }, - { - "name": "Cheltuieli cu redeventele, locatiile de gestiune si chiriile", - "report_type": "Profit and Loss" - }, - { - "name": "Cheltuieli cu studiile si cercetarile", - "report_type": "Profit and Loss" - }, - { - "name": "Cheltuieli cu primele de asigurare", - "report_type": "Profit and Loss" - } - ], - "name": "CHELTUIELI CU LUCRARIRE SI SERVICIILE EXECUTATE DE TERTI" - }, - { - "children": [ - { - "name": "Reduceri comerciale primite", - "report_type": "Profit and Loss" - }, - { - "name": "Cheltuieli privind marfurile", - "report_type": "Profit and Loss" - }, - { - "name": "Cheltuieli privind animalele si pasarile", - "report_type": "Profit and Loss" - }, - { - "name": "Cheltuieli privind materialele nestocate", - "report_type": "Profit and Loss" - }, - { - "name": "Cheltuieli privind energia si apa", - "report_type": "Profit and Loss" - }, - { - "children": [ - { - "name": "Cheltuieli privind materialele pentru ambalat", - "report_type": "Profit and Loss" - }, - { - "name": "Cheltuieli privind combustibilul", - "report_type": "Profit and Loss" - }, - { - "name": "Cheltuieli privind semintele si materialele de plantat", - "report_type": "Profit and Loss" - }, - { - "name": "Cheltuieli privind piesele de schimb", - "report_type": "Profit and Loss" - }, - { - "name": "Cheltuieli privind furajele", - "report_type": "Profit and Loss" - }, - { - "name": "Cheltuieli cu materiale auxiliare", - "report_type": "Profit and Loss" - }, - { - "name": "Cheltuieli privind alte materiale consumabile", - "report_type": "Profit and Loss" - } - ], - "name": "Cheltuieli cu materialele consumabile" - }, - { - "name": "Cheltuieli privind materialele de natura obiectelor de inventar", - "report_type": "Profit and Loss" - }, - { - "name": "Cheltuieli cu materiile prime", - "report_type": "Profit and Loss" - }, - { - "name": "Cheltuieli privind ambalajele", - "report_type": "Profit and Loss" - } - ], - "name": "CHELTUIELI PRIVIND STOCURILE" - }, - { - "children": [ - { - "name": "Cheltuieli cu alte impozite, taxe si varsaminte asimilate", - "report_type": "Profit and Loss" - } - ], - "name": "Cheltuieli cu alte impozite, taxe si varsaminte asimilate" - }, - { - "children": [ - { - "name": "Cheltuieli cu transportul de bunuri si personal", - "report_type": "Profit and Loss" - }, - { - "name": "Cheltuieli cu deplasari, detasari si transferari", - "report_type": "Profit and Loss" - }, - { - "name": "Cheltuieli postale si taxe de telecomunicatii", - "report_type": "Profit and Loss" - }, - { - "name": "Cheltuieli cu serviciile bancare si asimilate", - "report_type": "Profit and Loss" - }, - { - "name": "Cheltuieli cu colaboratorii", - "report_type": "Profit and Loss" - }, - { - "name": "Cheltuieli privind comisioanele si onorariile", - "report_type": "Profit and Loss" - }, - { - "name": "Cheltuieli de protocol, reclama si publicitate", - "report_type": "Profit and Loss" - }, - { - "name": "Alte cheltuieli cu serviciile executate de terti", - "report_type": "Profit and Loss" - } - ], - "name": "CHELTUIELI CU ALTE SERVICII EXECUTATE DE TERTI" - } - ], - "name": "CONTURI DE CHELTUIELI" - } - ], - "name": "Conturile de venituri si cheltuieli" - }, - { - "children": [ - { - "children": [ - { - "children": [ - { - "name": "Viramente interne" - } - ], - "name": "VIRAMENTE INTERNE" - }, - { - "children": [ - { - "name": "Ajustari pentru pierderea de valoare a actiunilor detinute la entitatile afiliate" - }, - { - "name": "Ajustari pentru pierderea de valoare a obligatiunilor" - }, - { - "name": "Ajustari pentru pierderea de valoare a obligatiunilor emise si recuperate" - }, - { - "name": "Ajustari pentru pierderea de valoare a altor invesitii pe termen scurt si creante asimilate" - } - ], - "name": "AJUSTARI PENTRU PIERDEREA DE VALOARE A CONTURILOR DE TREZORERIE" - }, - { - "children": [ - { - "children": [ - { - "name": "Varsaminte de efctuat pentru actiunile detinute la institutiile afiliate" - }, - { - "name": "Varsaminte de efctuat pentru alte investitii pe termen scurt" - } - ], - "name": "Varsaminte de efctuat pentru investitiile pe termen scurt" - }, - { - "children": [ - { - "name": "Dobanzi la obligatiuni si alte titluri de plasament" - }, - { - "name": "Alte titluri de plasament" - } - ], - "name": "Alte investitii pe termen scurt si creante asimilate" - }, - { - "name": "Obligatiuni emise si rascumparate" - }, - { - "name": "Actiuni detinute la entitatile afiliate" - }, - { - "name": "Obligatiuni" - } - ], - "name": "INVESTITII PE TERMEN SCURT" - }, - { - "children": [ - { - "children": [ - { - "name": "Dobanzi de incasat" - }, - { - "name": "Dobanzi de platit" - } - ], - "name": "Dobanzi" - }, - { - "children": [ - { - "name": "Credite externe garantate de stat" - }, - { - "name": "Credite externe garantate de banci" - }, - { - "name": "Credite de la trezoreria statului" - }, - { - "name": "Credite interne garantate de stat" - }, - { - "name": "Credite bancare pe termen scurt" - }, - { - "name": "Credite bancare pe termen scurt nerambursate la scadenta" - }, - { - "name": "Credite externe guvernamentale" - }, - { - "name": "Dobanzi aferente creditelor pe termen scurt" - } - ], - "name": "Credite bancare pe termen scurt" - }, - { - "children": [ - { - "name": "Cecuri de incasat" - }, - { - "name": "Efecte de incasat" - }, - { - "name": "Efecte remise spre scontare" - } - ], - "name": "Valori de incasat" - }, - { - "children": [ - { - "name": "Sume in curs de decontare" - }, - { - "name": "Conturi la banci in valuta" - }, - { - "name": "Conturi la banci in lei" - } - ], - "name": "Conturi curente la banci" - } - ], - "name": "CONTURI LA BANCI" - }, - { - "children": [ - { - "children": [ - { - "name": "Casa in valuta" - }, - { - "name": "Casa in lei" - } - ], - "name": "Casa" - }, - { - "children": [ - { - "name": "Timbre fiscale si postale" - }, - { - "name": "Alte valori" - }, - { - "name": "Tichete si bilete de calatorie" - }, - { - "name": "Bilete de tratament si odihna" - } - ], - "name": "Alte valori" - } - ], - "name": "CASA" - }, - { - "children": [ - { - "children": [ - { - "name": "Acreditive in lei" - }, - { - "name": "Acreditive in valuta" - } - ], - "name": "Acreditive" - }, - { - "name": "Avansuri de trezorerie" - } - ], - "name": "ACREDITIVE" - } - ], - "name": "CONTURI DE TREZORERIE" - }, - { - "children": [ - { - "children": [ - { - "children": [ - { - "name": "Alte sume primite cu caracter de subventii pentru investitii" - }, - { - "name": "Plusuri de inventar de natura imobilizarilor" - }, - { - "name": "Subventii guvernamentale pentru investitii" - }, - { - "name": "Donatii pentru investitii" - }, - { - "name": "Imprumuturi nerambursabile cu caracter de subventii pentru investitii" - } - ], - "name": "Subventii pentru investitii" - }, - { - "account_type": "Receivable", - "name": "Cheltuieli integistrate in avans", - "report_type": "Balance Sheet" - }, - { - "name": "Decontari din operatiuni in curs de clarificare" - }, - { - "name": "Venituri inregistrate in avans" - } - ], - "name": "CONTURI DE REGULARIZARE SI ASIMILATE" - }, - { - "children": [ - { - "name": "Creditori diversi" - }, - { - "account_type": "Receivable", - "name": "Debitori diversi", - "report_type": "Balance Sheet" - } - ], - "name": "DEBITORI SI CREDITORI DIVERSI" - }, - { - "children": [ - { - "name": "Dividende de plata" - }, - { - "children": [ - { - "account_type": "Receivable", - "name": "Decontari din operatii in participare - activ", - "report_type": "Balance Sheet" - }, - { - "account_type": "Receivable", - "name": "Decontari din operatii in participare - pasiv", - "report_type": "Balance Sheet" - } - ], - "name": "Decontari din operatii in participare" - }, - { - "name": "Decontari privind interesele de participare" - }, - { - "children": [ - { - "name": "Decontari privind interesele de participare" - }, - { - "name": "Dobanzi aferente decontarilor privind interesele de participare" - }, - { - "name": "Dobanzi aferente decontarilor intre entitatile afiliate" - }, - { - "name": "Decontari intre entitatile afiliate" - } - ], - "name": "Decontari intre entitatile afiliate" - }, - { - "name": "Decontari cu actionarii/asociatii privind capitalul" - }, - { - "children": [ - { - "account_type": "Receivable", - "name": "Actionari/asociati dobanzi la conturi curente", - "report_type": "Balance Sheet" - }, - { - "account_type": "Receivable", - "name": "Actionari/asociati - conturi curente", - "report_type": "Balance Sheet" - } - ], - "name": "Sume datorate actionarilor/asociatilor" - } - ], - "name": "GRUP SI ACTIONARI / ASOCIATI" - }, - { - "children": [ - { - "children": [ - { - "name": "Contributia angajatorilor la fondul pentru concedii si indemnizatii" - }, - { - "name": "Contributia angajatilor pentru asigurarile sociale de sanatate" - }, - { - "name": "Contributia angajatorilor la fondul de asigurare pentru accidente de munca si boli profesionale" - }, - { - "name": "Contributia unitatii la asigurarile sociale" - }, - { - "name": "Contributia angajatorului pentru asigurarile sociale de sanatate" - }, - { - "name": "Contributia personalului la asigurarile sociale" - } - ], - "name": "Asigurari sociale" - }, - { - "children": [ - { - "name": "Contributia unitatii la fondul de garantare pentru plata creantelor salariale" - }, - { - "name": "Contributia personalului la fondul de somaj" - }, - { - "name": "Contributia unitatii la fondul de somaj" - } - ], - "name": "Ajutor de somaj" - }, - { - "children": [ - { - "name": "Alte datorii sociale" - }, - { - "account_type": "Receivable", - "name": "Alte creante sociale", - "report_type": "Balance Sheet" - } - ], - "name": "Alte datorii si creante sociale" - } - ], - "name": "ASIGURARI SOCIALE, PROTECTIE SOCIALA SI CONTURI ASIMILATE" - }, - { - "children": [ - { - "children": [ - { - "account_type": "Receivable", - "name": "Alte creante in legatura cu personalul", - "report_type": "Balance Sheet" - }, - { - "name": "Alte datorii in legatura cu personalul" - } - ], - "name": "Alte datorii si creante in legatura cu personalul" - }, - { - "name": "Drepturi de personal neridicate" - }, - { - "name": "Retineri din salarii datorate tertilor" - }, - { - "name": "Prime privind participarea personalului la profit" - }, - { - "account_type": "Receivable", - "name": "Avansuri acordate personalului", - "report_type": "Balance Sheet" - }, - { - "name": "Personal - ajutoare materiale datorate" - }, - { - "name": "Personal - salarii datorate" - } - ], - "name": "PERSONAL SI CONTURI ASIMILATE" - }, - { - "children": [ - { - "account_type": "Receivable", - "name": "Efecte de primit de la clienti", - "report_type": "Balance Sheet" - }, - { - "children": [ - { - "account_type": "Receivable", - "name": "Clienti incerti sau in litigiu", - "report_type": "Balance Sheet" - }, - { - "account_type": "Receivable", - "name": "Clienti", - "report_type": "Balance Sheet" - } - ], - "name": "Clienti" - }, - { - "name": "Clienti creditori" - }, - { - "account_type": "Receivable", - "name": "Clienti - facturi de intocmit", - "report_type": "Balance Sheet" - } - ], - "name": "CLIENTI SI CONTURI ASIMILATE" - }, - { - "children": [ - { - "account_type": "Payable", - "name": "Furnizori de imobilizari", - "report_type": "Balance Sheet" - }, - { - "account_type": "Payable", - "name": "Efecte de platit pentru imobilizari", - "report_type": "Balance Sheet" - }, - { - "account_type": "Payable", - "name": "Efecte de platit", - "report_type": "Balance Sheet" - }, - { - "account_type": "Payable", - "name": "Furnizori - facturi nesosite", - "report_type": "Balance Sheet" - }, - { - "children": [ - { - "name": "Furnizori - debitori pentru prestari de servicii" - }, - { - "name": "Furnizori - debitori pentru cumparari de bunuri de natura stocurilor" - } - ], - "name": "Furnizori - debitori" - }, - { - "account_type": "Payable", - "name": "Furnizori", - "report_type": "Balance Sheet" - } - ], - "name": "FURNIZORI SI CONTURI ASIMILATE" - }, - { - "children": [ - { - "account_type": "Receivable", - "name": "Ajustari pentru deprecierea creantelor - debitori diversi", - "report_type": "Balance Sheet" - }, - { - "name": "Ajustari pentru deprecierea creantelor - decontari in cadrul grupului si cu actionarii/asociatii" - }, - { - "name": "Ajustari pentru deprecierea creantelor - clienti" - } - ], - "name": "AJUSTARI PENTRU DEPRECIEREA CREANTELOR" - }, - { - "children": [ - { - "name": "Decontari intre unitati si subunitati" - }, - { - "name": "Decontari intre subunitati" - } - ], - "name": "DECONTARI IN CADRUL UNITATII" - }, - { - "children": [ - { - "children": [ - { - "name": "Alte datorii fata de bugetul statului" - }, - { - "name": "Alte creante privind bugetul statului" - } - ], - "name": "Alte datorii si creante cu bugetul statului" - }, - { - "children": [ - { - "name": "Impozitul pe profit" - }, - { - "name": "Impozitul pe venit" - } - ], - "name": "Impozitul pe profit" - }, - { - "children": [ - { - "name": "TVA neexigibila" - }, - { - "name": "TVA colectata" - }, - { - "name": "TVA deductibila" - }, - { - "name": "TVA de recuperat" - }, - { - "name": "TVA de plata" - } - ], - "name": "Taxa pe valoarea adaugata" - }, - { - "name": "Impozitul pe venituri de natura salariilor" - }, - { - "children": [ - { - "account_type": "Receivable", - "name": "Imprumuturi nerambursabile cu caracter de subventii", - "report_type": "Balance Sheet" - }, - { - "account_type": "Receivable", - "name": "Subventii guvernamentale", - "report_type": "Balance Sheet" - }, - { - "account_type": "Receivable", - "name": "Alte sume primite cu caracter de subventii", - "report_type": "Balance Sheet" - } - ], - "name": "Subventii" - }, - { - "name": "Alte impozite,taxe si varsaminte asimilate" - }, - { - "name": "Fonduri speciale - taxe si varsaminte asimilate" - } - ], - "name": "BUGETUL STATULUI, FONDURI SPECIALE sI CONTURI ASIMILATE" - } - ], - "name": "CONTURI DE TERTI" - }, - { - "children": [ - { - "children": [ - { - "name": "Marfuri in curs de aprovizionare" - }, - { - "name": "Animale in curs de aprovizionare" - }, - { - "name": "Materii prime in curs de aprovizionare" - }, - { - "name": "Materiale de natura obiectelor de inventar in curs de aprovizionare" - }, - { - "name": "Materiale consumabile in curs de aprovizionare" - }, - { - "name": "Ambalaje in curs de aprovizionare" - } - ], - "name": "STOCURI IN CURS DE APROVIZIONARE" - }, - { - "children": [ - { - "name": "Servicii in curs de executie" - }, - { - "name": "Produse in curs de executie" - } - ], - "name": "PRODUCTIA IN CURS DE EXECUTIE" - }, - { - "children": [ - { - "name": "Diferente de pret la materii prime si materiale" - }, - { - "name": "Materiale de natura obiectelor de inventar" - }, - { - "children": [ - { - "name": "Combustibili" - }, - { - "name": "Materiale pentru ambalat" - }, - { - "name": "Materiale auxiliare" - }, - { - "name": "Furaje" - }, - { - "name": "Piese de schimb" - }, - { - "name": "Seminte si materiale de plantat" - }, - { - "name": "Alte materiale consumabile" - } - ], - "name": "Materiale consumabile" - }, - { - "name": "Materii prime" - } - ], - "name": "STOCURI DE MATERII PRIME SI MATERIALE" - }, - { - "children": [ - { - "name": "Animale si pasari" - }, - { - "name": "Diferente de pret la animale si pasari" - } - ], - "name": "ANIMALE" - }, - { - "children": [ - { - "name": "Diferente de pret la marfuri" - }, - { - "name": "Marfuri" - } - ], - "name": "MARFURI" - }, - { - "children": [ - { - "name": "Produse reziduale" - }, - { - "name": "Produse finite" - }, - { - "name": "Semifabricate" - }, - { - "name": "Diferente de pret la produse" - } - ], - "name": "PRODUSE" - }, - { - "children": [ - { - "name": "Produse aflate la terti" - }, - { - "name": "Animale aflate la terti" - }, - { - "name": "Materii si materiale aflate la terti" - }, - { - "name": "Ambalaje aflate la terti" - }, - { - "name": "Marfuri aflate la terti" - } - ], - "name": "STOCURI AFLATE LA TERTI" - }, - { - "children": [ - { - "name": "Ambalaje" - }, - { - "name": "Diferente de pret la ambalaje" - } - ], - "name": "AMBALAJE" - }, - { - "children": [ - { - "name": "Ajustari pentru deprecierea materiilor prime" - }, - { - "children": [ - { - "name": "Ajustari pentru deprecierea materialelor de natura obiectelor de inventar" - }, - { - "name": "Ajustari pentru deprecierea materialelor consumabile" - } - ], - "name": "Ajustari pentru deprecierea materialelor" - }, - { - "name": "Ajustari pentru deprecierea productiei in curs de executie" - }, - { - "children": [ - { - "name": "Ajustari pentru deprecierea semifabricatelor" - }, - { - "name": "Ajustari pentru deprecierea produselor finite" - }, - { - "name": "Ajustari pentru deprecierea produselor reziduale" - } - ], - "name": "Ajustari pentru deprecierea produselor" - }, - { - "children": [ - { - "name": "Ajustari pentru deprecierea ambalajelor aflate la terti" - }, - { - "name": "Ajustari pentru deprecierea produselor reziduale aflate la terti" - }, - { - "name": "Ajustari pentru deprecierea semifabricatelor aflate la terti" - }, - { - "name": "Ajustari pentru deprecierea produselor finite aflate la terti" - }, - { - "name": "Ajustari pentru deprecierea materiilor prime si materialelor aflate la terti" - }, - { - "name": "Ajustari pentru deprecierea marfurilor aflate la terti" - }, - { - "name": "Ajustari pentru deprecierea animalelor aflate la terti" - } - ], - "name": "Ajustari pentru deprecierea stocurilor aflate la terti" - }, - { - "name": "Ajustari pentru deprecierea animalelor" - }, - { - "name": "Ajustari pentru deprecierea marfurilor" - }, - { - "name": "Ajustari pentru deprecierea ambalajelor" - } - ], - "name": "AJUSTARI PENTRU DEPRECIEREA STOCURILOR SI PRODUCTIEI IN CURS DE EXECUTIE" - } - ], - "name": "CONTURI DE STOCURI SI PRODUCTIE IN CURS DE EXECUTIE" - }, - { - "children": [ - { - "children": [ - { - "name": "Mobilier, aparatura birotica, echipamente de protectie a valorilor umane si materiale si alte active corporale" - }, - { - "children": [ - { - "name": "Terenuri" - }, - { - "name": "Amenajari de terenuri" - } - ], - "name": "Terenuri si amenajari de terenuri" - }, - { - "children": [ - { - "name": "Mijloace de transport" - }, - { - "name": "Aparate si instalatii de masurare, control si reglare" - }, - { - "name": "Echipamente tehnologice (masini, utilaje si instalatii de lucru)" - }, - { - "name": "Animale si plantatii" - } - ], - "name": "Instalatii tehnice, mijloace de transport, animale si plantatii" - }, - { - "name": "Constructii" - } - ], - "name": "IMOBILIZARI CORPORALE" - }, - { - "children": [ - { - "name": "Cheltuieli de dezvoltare" - }, - { - "name": "Cheltuieli de constituire" - }, - { - "children": [ - { - "name": "Fond comercial negativ" - }, - { - "name": "Fond comercial pozitiv" - } - ], - "name": "Fond comercial" - }, - { - "name": "Concesiuni, brevete, licente, marci comerciale, drepturi si active similare" - }, - { - "name": "Alte imobilizari necorporale" - } - ], - "name": "IMOBILIZARI NECORPORALE" - }, - { - "children": [ - { - "name": "Imobilizari necorporale in curs de executie" - }, - { - "name": "Avansuri acordate pentru imobilizari corporale" - }, - { - "name": "Imobilizari corporale in curs de executie" - }, - { - "name": "Avansuri acordate pentru imobilizari necorporale" - } - ], - "name": "IMOBILIZARI IN CURS SI AVANSURI PENTRU IMOBILIZARI" - }, - { - "children": [ - { - "name": "Instalatii tehnice, mijloace de transport, animale si plantatii in curs de aprovizionare" - }, - { - "name": "Mobilier, aparatura birotica, echipamente de protectie a valorilor umane si materiale si alte active corporale in curs de aprovizionare" - } - ], - "name": "IMOBILIZARI CORPORALE IN CURS DE APROVIZIONARE" - }, - { - "children": [ - { - "name": "Titluri puse in echivalenta" - }, - { - "name": "Alte titluri imobilizate" - }, - { - "name": "Interse de participare" - }, - { - "children": [ - { - "name": "Dobanda aferenta creantelor legate de interesele de participare" - }, - { - "name": "Imprumuturi acordate pe termen lung" - }, - { - "name": "Dobanda aferenta imprumuturilor acordate pe termen lung" - }, - { - "name": "Sume datorate de entitatile afiliate" - }, - { - "name": "Dobanda aferenta sumelor datorate de entitatile afiliate" - }, - { - "name": "Creante legate de interesele de participare" - }, - { - "name": "Alte creante imobilizate" - }, - { - "name": "Dob\u00e2nzi aferente altor creante imobilizate" - } - ], - "name": "Creante imobilizate" - }, - { - "name": "Actiuni detinute la entitatile afiliate" - }, - { - "children": [ - { - "name": "Varsaminte de efectuat privind interesele de participare" - }, - { - "name": "Varsaminte de efectuat pentru alte imobilizari financiare" - }, - { - "name": "Varsaminte de efectuat privind actiunile detinute la entitatile afiliate" - } - ], - "name": "Varsaminte de efectuat pentru imobilizari financiare" - } - ], - "name": "IMOBILIZARI FINANCIARE" - }, - { - "children": [ - { - "children": [ - { - "name": "Amortizarea altor imobilizari necorporale" - }, - { - "name": "Amortizarea fondului comercial" - }, - { - "name": "Amortizarea concesiunilor, brevetelor, licentelor, marcilor comerciale, drepturilor si activelor similare" - }, - { - "name": "Amortizarea cheltuielilor de dezvoltare" - }, - { - "name": "Amortizarea cheltuielilor de constituire" - } - ], - "name": "Amortizari privind amortizarile necorporale" - }, - { - "children": [ - { - "name": "Amortizarea instalatiilor, mijloacelor de transport, animalelor si plantatiilor" - }, - { - "name": "Amortizarea altor imobilizari corporale" - }, - { - "name": "Amortizarea amenajarilor de terenuri" - }, - { - "name": "Amortizarea constructiilor" - } - ], - "name": "Amortizari privind imobilizarile corporale" - } - ], - "name": "AMORTIZARI PRIVIND IMOBILIZARILE" - }, - { - "children": [ - { - "children": [ - { - "name": "Ajustari pentru pierderea de valoare a altor creante imobilizate" - }, - { - "name": "Ajustari pentru pierderea de valoare a sumelor datorate entitatilor afiliate" - }, - { - "name": "Ajustari pentru pierderea de valoare a creantelor legate de interesele de participare" - }, - { - "name": "Ajustari pentru pierderea de valoare a imprumuturilor pe termen lung" - }, - { - "name": "Ajustari pentru pierderea de valoare a actiunilor detinute la entitatile afiliate" - }, - { - "name": "Ajustari pentru pierderea de valoare a intereselor de participare" - }, - { - "name": "Ajustari pentru pierderea de valoare a altor titluri imobilizate" - } - ], - "name": "Ajustari pentru pierderea de valoare a imobilizarilor financiare" - }, - { - "children": [ - { - "name": "Ajustari pentru deprecierea terenurilor si amenajarilor de terenuri" - }, - { - "name": "Ajustari pentru deprecierea instalatiilor, mijloacelor de transport, animalelor si plantatiilor" - }, - { - "name": "Ajustari pentru deprecierea constructiilor" - }, - { - "name": "Ajustari pentru deprecierea altor imobilizari corporale" - } - ], - "name": "Ajustari pentru deprecierea imobilizarilor corporale" - }, - { - "children": [ - { - "name": "Ajustari pentru deprecierea fondului comercial" - }, - { - "name": "Ajustari pentru deprecierea concesiunilor, brevetelor, licentelor, marcilor comerciale, drepturilor si activelor similare" - }, - { - "name": "Ajustari pentru deprecierea cheltuielilor de dezvoltare" - }, - { - "name": "Ajustari pentru deprecierea altor imobilizari necorporale" - } - ], - "name": "Ajustari pentru deprecierea imobilizarilor necorporale" - }, - { - "children": [ - { - "name": "Ajustari pentru deprecierea imobilizarilor necorporale in curs de executie" - }, - { - "name": "Ajustari pentru deprecierea imobilizarilor corporale in curs de executie" - } - ], - "name": "Ajustari pentru deprecierea imobilizarilor in curs de executie" - } - ], - "name": "AJUSTARI PENTRU DEPRECIEREA SAU PIERDEREA DE VALOARE A IMOBILIZARILOR" - } - ], - "name": "CONTURI DE IMOBILIZARI" - }, - { - "children": [ - { - "children": [ - { - "name": "Pierderi legate de emiterea, rascumpararea, vanzarea, cedarea cu titlu gratuit sau anularea instrumentelor de capitaluri proprii." - }, - { - "name": "Castiguri legate de vanzarea sau anularea instrumentelor de capitaluri proprii." - } - ], - "name": "CASTIGURI SAU PIERDERI LEGATE DE EMITEREA,RASCUMPARAREA,VANZAREA,CEDAREA CU TITLU GRATUIT SAU ANULAREA INSTRUM.DE CAPITALURI PROPRII" - }, - { - "children": [ - { - "children": [ - { - "name": "Alte provizioane" - }, - { - "name": "Provizioane pentru restructurare" - }, - { - "name": "Provizioane pentru pensii si obligatii similare" - }, - { - "name": "Provizioane pentru impozite" - }, - { - "name": "Provizioane pentru litigii" - }, - { - "name": "Provizioane pentru garantii acordate clientilor" - }, - { - "name": "Provizioane pentru dezafectare imobilizari corporale si alte actiuni legate de acestea" - } - ], - "name": "Provizioane" - } - ], - "name": "PROVIZIOANE" - }, - { - "children": [ - { - "children": [ - { - "name": "Credite bancare pe termen lung nerambursate la scadenta" - }, - { - "name": "Credite externe guvernamentale" - }, - { - "name": "Credite bancare pe termen lung" - }, - { - "name": "Credite de la trezoreria statului" - }, - { - "name": "Credite bancare interne garantate de stat" - }, - { - "name": "Credite bancare externe garantate de stat" - }, - { - "name": "Credite bancare externe garantate de banci" - } - ], - "name": "Credite bancare pe termen lung" - }, - { - "children": [ - { - "name": "Imprumuturi interne din emisiuni de obligatiuni garantate de stat" - }, - { - "name": "Imprumuturi externe din emisiuni de obligatiuni garantate de banci" - }, - { - "name": "Imprumuturi externe din emisiuni de obligatiuni garantate de stat" - }, - { - "name": "Alte imprumuturi din emisiuni de obligatiuni" - } - ], - "name": "Imprumuturi din emisiuni de obligatiuni" - }, - { - "name": "Alte imprumuturi si datorii asimilate" - }, - { - "children": [ - { - "name": "Datorii fata de entitatile de care compania este legata prin interese de participare" - }, - { - "name": "Datorii fata de entitatile afiliate" - } - ], - "name": "Datorii care privesc imobilizarile financiare" - }, - { - "children": [ - { - "name": "Dobanzi aferente datoriilor fata de entitatile afiliate" - }, - { - "name": "Dobanzi aferente datoriilor fata de entitatile de care compania este legata prin interese de participare" - }, - { - "name": "Dobanzi aferente altor imprumuturi si datorii asimilate" - }, - { - "name": "Dobanzi aferente imprumuturilor din emisiunile de obligatiuni" - }, - { - "name": "Dobanzi aferente creditelor bancare pe termen lung" - } - ], - "name": "Dobanzi aferente imprumuturilor si datoriilor asimilate" - }, - { - "name": "Prime privind rambursarea obligatiunilor" - } - ], - "name": "IMPRUMUTURI SI DATORII ASIMILATE" - }, - { - "children": [ - { - "children": [ - { - "name": "Actiuni proprii detinute pe termen scurt" - }, - { - "name": "Actiuni proprii detinute pe termen lung" - } - ], - "name": "Actiuni proprii" - }, - { - "children": [ - { - "name": "Interese care nu controleaza - alte capitaluri proprii" - }, - { - "name": "Interese care nu controleaza - rezultatul exercitiului financiar" - } - ], - "name": "Interese care nu controleaza" - }, - { - "children": [ - { - "name": "Patrimoniul public" - }, - { - "name": "Patrimoniul regiei" - }, - { - "name": "Capital subscris nevarsat" - }, - { - "name": "Capital subscris varsat" - } - ], - "name": "Capital" - }, - { - "name": "Rezerve din reevaluare" - }, - { - "children": [ - { - "name": "Prime de conversie a obligatiunilor in actiuni" - }, - { - "name": "Prime de fuziune/divizare" - }, - { - "name": "Prime de aport" - }, - { - "name": "Prime de emisiune" - } - ], - "name": "Prime de capital" - }, - { - "name": "Rezerve din conversie" - }, - { - "children": [ - { - "name": "Rezerve legale" - }, - { - "name": "Rezerve statutare sau contractuale" - }, - { - "name": "Rezerve de valoare justa" - }, - { - "name": "Rezerve reprezentand surplusul realizat din rezerve din reevaluare" - }, - { - "name": "Rezerve din diferente de curs valutar in relatie cu investitia neta intr-o entitate straina" - }, - { - "name": "Alte rezerve" - } - ], - "name": "Rezerve" - } - ], - "name": "Capital si rezerve" - }, - { - "children": [ - { - "children": [ - { - "name": "Rezultatul reportat reprezentand profitul nerepartizat sau pierderea neacoperita" - }, - { - "name": "Rezultatul reportat provenit din trecerea la aplicarea Reglementarilor contabile conforme cu Directiva a patra a Comunitatilor Economice Europene" - }, - { - "name": "Rezultatul reportat provenit din adoptarea pentru prima data a IAS, mai pu\u00fein IAS 29" - }, - { - "name": "Rezultatul reportat provenit din corectarea erorilor contabile" - } - ], - "name": "Rezultatul reportat" - } - ], - "name": "REZULTATUL REPORTAT" - }, - { - "children": [ - { - "name": "Repartizarea profitului" - }, - { - "name": "Profit sau pierdere" - } - ], - "name": "REZULTATUL EXERCITIULUI FINANCIAR" - } - ], - "name": "Conturi de capitaluri" - } - ], - "name": "Conturi de bilant" - } - ], - "name": "Conturi financiare" - } - ], - "name": "Plan de conturi general" - } -} \ No newline at end of file diff --git a/erpnext/accounts/doctype/chart_of_accounts/charts/si_gd_chart.json b/erpnext/accounts/doctype/chart_of_accounts/charts/si_gd_chart.json deleted file mode 100644 index 5d4af55dc7..0000000000 --- a/erpnext/accounts/doctype/chart_of_accounts/charts/si_gd_chart.json +++ /dev/null @@ -1,4232 +0,0 @@ -{ - "name": "Kontni na\u010drt za gospodarske dru\u017ebe", - "root": { - "children": [ - { - "children": [ - { - "children": [ - { - "children": [ - { - "name": "DAVEK OD DOHODKA", - "report_type": "Balance Sheet" - } - ], - "name": "DAVEK OD DOHODKA", - "report_type": "Balance Sheet" - }, - { - "children": [ - { - "name": "PRIHODKI (ODHODKI) IZ NASLOVA ODLO\u017dENEGA DAVKA", - "report_type": "Balance Sheet" - } - ], - "name": "PRIHODKI (ODHODKI) IZ NASLOVA ODLO\u017dENEGA DAVKA", - "report_type": "Balance Sheet" - }, - { - "children": [ - { - "name": "DRUGI DAVKI, KI NISO IZKAZANI V DRUGIH POSTAVKAH", - "report_type": "Balance Sheet" - } - ], - "name": "DRUGI DAVKI, KI NISO IZKAZANI V DRUGIH POSTAVKAH", - "report_type": "Balance Sheet" - }, - { - "children": [ - { - "name": "\u010cISTI DOBI\u010cEK POSLOVNEGA LETA", - "report_type": "Balance Sheet" - } - ], - "name": "\u010cISTI DOBI\u010cEK POSLOVNEGA LETA", - "report_type": "Balance Sheet" - } - ], - "name": "RAZPOREDITEV DOBI\u010cKA", - "report_type": "Balance Sheet" - }, - { - "children": [ - { - "children": [ - { - "name": "DOBI\u010cEK ALI IZGUBA PRED OBDAV\u010cITVIJO", - "report_type": "Balance Sheet" - } - ], - "name": "DOBI\u010cEK ALI IZGUBA PRED OBDAV\u010cITVIJO", - "report_type": "Balance Sheet" - } - ], - "name": "DOBI\u010cEK ALI IZGUBA PRED OBDAV\u010cITVIJO", - "report_type": "Balance Sheet" - }, - { - "children": [ - { - "children": [ - { - "name": "PRENOS IZGUBE TEKO\u010cEGA LETA", - "report_type": "Balance Sheet" - } - ], - "name": "PRENOS IZGUBE TEKO\u010cEGA LETA", - "report_type": "Balance Sheet" - }, - { - "children": [ - { - "name": "IZGUBA TEKO\u010cEGA LETA", - "report_type": "Balance Sheet" - } - ], - "name": "IZGUBA TEKO\u010cEGA LETA", - "report_type": "Balance Sheet" - } - ], - "name": "IZGUBA IN PRENOS IZGUBE", - "report_type": "Balance Sheet" - }, - { - "children": [ - { - "children": [ - { - "name": "PRENOS NEUPORABLJENEGA DELA \u010cISTEGA DOBI\u010cKA POSLOVNEGA LETA", - "report_type": "Balance Sheet" - } - ], - "name": "PRENOS NEUPORABLJENEGA DELA \u010cISTEGA DOBI\u010cKA POSLOVNEGA LETA", - "report_type": "Balance Sheet" - }, - { - "children": [ - { - "name": "\u010cISTI DOBI\u010cEK ZA OBLIKOVANJE REZERV ZA LASTNE DELNICE OZIROMA DELE\u017dE", - "report_type": "Balance Sheet" - } - ], - "name": "\u010cISTI DOBI\u010cEK ZA OBLIKOVANJE REZERV ZA LASTNE DELNICE OZIROMA DELE\u017dE", - "report_type": "Balance Sheet" - }, - { - "children": [ - { - "name": "\u010cISTI DOBI\u010cEK ZA OBLIKOVANJE STATUTARNIH REZERV", - "report_type": "Balance Sheet" - } - ], - "name": "\u010cISTI DOBI\u010cEK ZA OBLIKOVANJE STATUTARNIH REZERV", - "report_type": "Balance Sheet" - }, - { - "children": [ - { - "name": "\u010cISTI DOBI\u010cEK ZA KRITJE PRENESENIH IZGUB", - "report_type": "Balance Sheet" - } - ], - "name": "\u010cISTI DOBI\u010cEK ZA KRITJE PRENESENIH IZGUB", - "report_type": "Balance Sheet" - }, - { - "children": [ - { - "name": "\u010cISTI DOBI\u010cEK ZA OBLIKOVANJE ZAKONSKIH REZERV", - "report_type": "Balance Sheet" - 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"report_type": "Balance Sheet" - }, - { - "children": [ - { - "name": "DOLGORO\u010cNE FINAN\u010cNE OBVEZNOSTI V ZVEZI Z OBVEZNICAMI", - "report_type": "Balance Sheet" - } - ], - "name": "DOLGORO\u010cNE FINAN\u010cNE OBVEZNOSTI V ZVEZI Z OBVEZNICAMI", - "report_type": "Balance Sheet" - }, - { - "children": [ - { - "name": "DOLGORO\u010cNA POSOJILA, DOBLJENA PRI PRIDRU\u017dENIH DRU\u017dBAH", - "report_type": "Balance Sheet" - } - ], - "name": "DOLGORO\u010cNA POSOJILA, DOBLJENA PRI PRIDRU\u017dENIH DRU\u017dBAH", - "report_type": "Balance Sheet" - } - ], - "name": "DOLGORO\u010cNE FINAN\u010cNE OBVEZNOSTI", - "report_type": "Balance Sheet" - } - ], - "name": "KAPITAL, DOLGORO\u010cNE OBVEZNOSTI (DOLGOVI) IN DOLGORO\u010cNE REZERVACIJE", - "report_type": "Balance Sheet" - } - ], - "name": "KONTNI NA\u010cRT ZA GOSPODARSKE DRU\u017dBE", - "parent_id": "" - } -} \ No newline at end of file diff --git a/erpnext/accounts/doctype/chart_of_accounts/charts/syscohada_syscohada_chart_template.json b/erpnext/accounts/doctype/chart_of_accounts/charts/syscohada_syscohada_chart_template.json deleted file mode 100644 index 8975412038..0000000000 --- a/erpnext/accounts/doctype/chart_of_accounts/charts/syscohada_syscohada_chart_template.json +++ /dev/null @@ -1,4408 +0,0 @@ -{ - 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} - ], - "name": "CHARGES SOCIALES" - }, - { - "children": [ - { - "name": "Personnel int\u00e9rimaire" - }, - { - "name": "Personnel d\u00e9tach\u00e9 ou pr\u00eat\u00e9 \u00e0 l\u2019entreprise" - } - ], - "name": "R\u00c9MUN\u00c9RATION TRANSF\u00c9R\u00c9E DE PERSONNEL EXT\u00c9RIEUR" - } - ], - "name": "CHARGES DE PERSONNEL" - }, - { - "children": [ - { - "name": "TRANSPORTS POUR LE COMPTE DE TIERS" - }, - { - "name": "TRANSPORTS DU PERSONNEL" - }, - { - "name": "TRANSPORTS DE PLIS" - }, - { - "children": [ - { - "name": "Transports administratifs" - }, - { - "name": "Transports entre \u00e9tablissements ou chantiers" - }, - { - "name": "Voyages et d\u00e9placements" - } - ], - "name": "AUTRES FRAIS DE TRANSPORT" - }, - { - "name": "TRANSPORTS SUR VENTES" - }, - { - "name": "TRANSPORTS SUR ACHATS()" - } - ], - "name": "TRANSPORTS" - }, - { - "children": [ - { - "children": [ - { - "name": "Fournitures de magasin" - }, - { - "name": "Produits d'entretien" - }, - { - "name": "Fournitures de bureau" - 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"name": "Rabais, Remises et Ristournes obtenus (non ventil\u00e9s)" - }, - { - "name": "aux entreprises du groupe dans la R\u00e9gion" - }, - { - "name": "aux entreprises du groupe hors R\u00e9gion" - }, - { - "name": "hors R\u00e9gion" - }, - { - "name": "dans la R\u00e9gion" - } - ], - "name": "ACHATS DE MATI\u00c8RES PREMI\u00c8RES ET FOURNITURES LI\u00c9ES" - }, - { - "children": [ - { - "name": "Variations des stocks d'autres approvisionnements" - }, - { - "name": "Variations des stocks de marchandises" - }, - { - "name": "Variations des stocks de mati\u00e8res premi\u00e8res et fournitures li\u00e9es" - } - ], - "name": "VARIATIONS DES STOCKS DE BIENS ACHET\u00c9S" - }, - { - "children": [ - { - "name": "Rabais, Remises et Ristournes obtenus (non ventil\u00e9s)" - }, - { - "name": "hors R\u00e9gion" - }, - { - "name": "aux entreprises du groupe dans la R\u00e9gion" - }, - { - "name": "aux entreprises du groupe hors R\u00e9gion" - }, - { - "name": "dans la R\u00e9gion" - } - ], - "name": "ACHATS DE MARCHANDISES" - }, - { - "children": [ - { - "name": "Emballages \u00e0 usage mixte" - }, - { - "name": "Emballages perdus" - }, - { - "name": "Emballages r\u00e9cup\u00e9rables non identifiables" - }, - { - "name": "Rabais, Remises et Ristournes obtenus (non ventil\u00e9s)" - } - ], - "name": "ACHATS D'EMBALLAGES" - } - ], - "name": "ACHATS ET VARIATIONS DE STOCKS" - }, - { - "children": [ - { - "children": [ - { - "name": "Documentation technique" - }, - { - "name": "Documentation g\u00e9n\u00e9rale" - }, - { - "name": "\u00c9tudes et recherches" - } - ], - "name": "\u00c9TUDES, RECHERCHES ET DOCUMENTATION" - }, - { - "children": [ - { - "name": "Locations de terrains" - }, - { - "name": "Malis sur emballages" - }, - { - "name": "Locations et charges locatives diverses" - }, - { - "name": "Locations de mat\u00e9riels et outillages" - }, - { - "name": "Locations de b\u00e2timents" - }, - { - "name": "Locations d'emballages" - } - ], - "name": "LOCATIONS ET CHARGES LOCATIVES" - 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}, - { - "children": [ - { - "name": "BANQUES, INTERETS COURUS" - }, - { - "name": "BANQUES AUTRES ETATS ZONE MONETAIRE" - }, - { - "name": "BANQUES AUTRES \u00c9TATS REGION" - }, - { - "children": [ - { - "name": "BANQUE Y" - }, - { - "name": "BANQUES X" - } - ], - "name": "BANQUES LOCALES" - }, - { - "name": "BANQUES HORS ZONE MONETAIRE" - } - ], - "name": "BANQUES" - }, - { - "children": [ - { - "name": "CH\u00c8QUES POSTAUX" - }, - { - "name": "SOCI\u00c9T\u00c9S DE GESTION ET D'INTERM\u00c9DIATION (S.G.I.)" - }, - { - "name": "AUTRES ORGANISMES FINANCIERS" - }, - { - "name": "ETABLISSEMENTS FINANCIERS, INTERETS COURUS" - }, - { - "name": "TR\u00c9SOR" - } - ], - "name": "\u00c9TABLISSEMENTS FINANCIERS ET ASSIMIL\u00c9S" - }, - { - "children": [ - { - "name": "OPTIONS DE TAUX D'INT\u00c9R\u00caT" - }, - { - "name": "OPTIONS DE TAUX BOURSIERS" - }, - { - "name": "OPTIONS DE TAUX DE CHANGE" - }, - { - "name": "AVOIRS D'OR ET AUTRES M\u00c9TAUX PR\u00c9CIEUX ()" - }, - { - "name": "INSTRUMENTS DE MARCH\u00c9S \u00c0 TERME" - } - ], - "name": "INSTRUMENTS DE TR\u00c9SORERIE" - }, - { - "children": [ - { - "name": "BANQUES, CREDITS DE TRESORERIE, INTERETS COURUS" - }, - { - "name": "ESCOMPTE DE CR\u00c9DITS ORDINAIRES" - }, - { - "name": "ESCOMPTE DE CR\u00c9DITS DE CAMPAGNE" - }, - { - "name": "CR\u00c9DITS DE TR\u00c9SORERIE" - } - ], - "name": "BANQUES, CR\u00c9DITS DE TR\u00c9SORERIE ET D'ESCOMPTE" - }, - { - "children": [ - { - "children": [ - { - "name": "en unit\u00e9s mon\u00e9taires l\u00e9gales" - }, - { - "name": "en devises" - } - ], - "name": "CAISSE SI\u00c8GE SOCIAL" - }, - { - "children": [ - { - "name": "en devises" - }, - { - "name": "en unit\u00e9s mon\u00e9taires l\u00e9gales" - } - ], - "name": "CAISSE SUCCURSALE A" - }, - { - "children": [ - { - "name": "en unit\u00e9s mon\u00e9taires l\u00e9gales" - }, - { - "name": "en devises" - } - ], - "name": "CAISSE SUCCURSALE B" - } - ], - "name": "CAISSE" - } - ], - "name": "Comptes financiers" - }, - { - "children": [ - { - "children": [ - { - "children": [ - { - "name": "\u00c9tat, fonds de dotation \u00e0 recevoir" - }, - { - "name": "\u00c9tat, obligations cautionn\u00e9es" - }, - { - "name": "\u00c9tat, fonds r\u00e9glement\u00e9 provisionn\u00e9" - }, - { - "name": "\u00c9tat, avances et acomptes vers\u00e9s sur imp\u00f4ts" - }, - { - "name": "\u00c9tat, subventions d'\u00e9quilibre \u00e0 recevoir" - }, - { - "name": "\u00c9tat, subventions d'\u00e9quipement \u00e0 recevoir" - }, - { - "name": "\u00c9tat, subventions d'exploitation \u00e0 recevoir" - } - ], - "name": "\u00c9TAT, CR\u00c9ANCES ET DETTES DIVERSES" - }, - { - "children": [ - { - "name": "\u00c9tat, cr\u00e9dit de T.V.A. \u00e0 reporter" - }, - { - "name": "\u00c9tat, T.V.A. due" - } - ], - "name": "\u00c9TAT, T.V.A. 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}, - { - "name": "PROVISIONS POUR GARANTIES DONN\u00c9ES AUX CLIENTS" - }, - { - "name": "PROVISIONS POUR PERTES SUR MARCH\u00c9S \u00c0 ACH\u00c8VEMENT FUTUR" - }, - { - "name": "PROVISIONS POUR LITIGES" - } - ], - "name": "PROVISIONS FINANCIERES POUR RISQUES ET CHARGES" - }, - { - "children": [ - { - "name": "AUTRES SUBVENTIONS D'INVESTISSEMENT" - }, - { - "children": [ - { - "name": "Autres" - }, - { - "name": "\u00c9tat" - }, - { - "name": "D\u00e9partements" - }, - { - "name": "R\u00e9gions" - }, - { - "name": "Entreprises publiques ou mixtes" - }, - { - "name": "Communes et collectivit\u00e9s publiques d\u00e9centralis\u00e9es" - }, - { - "name": "Organismes internationaux" - }, - { - "name": "Entreprises et organismes priv\u00e9s" - } - ], - "name": "SUBVENTIONS D'\u00c9QUIPEMENT A" - }, - { - "name": "SUBVENTIONS D'\u00c9QUIPEMENT B" - } - ], - "name": "SUBVENTIONS D'INVESTISSEMENT" - }, - { - "children": [ - { - "name": "AUTRES PROVISIONS ET FONDS R\u00c9GLEMENTES" - }, - { - "name": "PLUS-VALUES DE CESSION \u00c0 R\u00c9INVESTIR" - }, - { - "children": [ - { - "name": "Pr\u00e9l\u00e8vement pour le Budget" - }, - { - "name": "Fonds National" - } - ], - "name": "FONDS R\u00c9GLEMENT\u00c9S" - }, - { - "name": "AMORTISSEMENTS D\u00c9ROGATOIRES" - }, - { - "children": [ - { - "name": "Hausse de prix" - }, - { - "name": "Fluctuation des cours" - } - ], - "name": "PROVISIONS R\u00c9GLEMENT\u00c9ES RELATIVES AUX STOCKS" - }, - { - "name": "PROVISIONS POUR INVESTISSEMENT" - }, - { - "name": "PROVISION SP\u00c9CIALE DE R\u00c9\u00c9VALUATION" - }, - { - "children": [ - { - "name": "Reconstitution des gisements miniers et p\u00e9troliers" - } - ], - "name": "PROVISIONS R\u00c9GLEMENT\u00c9ES RELATIVES AUX IMMOBILISATIONS" - } - ], - "name": "PROVISIONS R\u00c9GLEMENT\u00c9ES ET FONDS ASSIMIL\u00c9S" - }, - { - "children": [ - { - "name": "AVANCES RE\u00c7UES DE L'\u00c9TAT" - }, - { - "name": "EMPRUNTS ET DETTES AUPR\u00c8S DES \u00c9TABLISSEMENTS DE CR\u00c9DIT" - 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}, - { - "name": "D\u00c9PR\u00c9CIATIONS DES STOCKS EN COURS DE ROUTE, EN CONSIGNATION OU EN D\u00c9P\u00d4T" - } - ], - "name": "D\u00c9PR\u00c9CIATIONS DES STOCKS" - } - ], - "name": "Comptes de stocks et d'en-cours" - }, - { - "children": [ - { - "children": [ - { - "name": "FONDS COMMERCIAL" - }, - { - "name": "MARQUES" - }, - { - "name": "INVESTISSEMENTS DE CR\u00c9ATION" - }, - { - "name": "DROIT AU BAIL" - }, - { - "name": "FRAIS DE RECHERCHE ET DE D\u00c9VELOPPEMENT" - }, - { - "name": "LOGICIELS" - }, - { - "name": "BREVETS, LICENCES, CONCESSIONS ET DROITS SIMILAIRES" - }, - { - "children": [ - { - "name": "Autres droits et valeurs incorporels" - }, - { - "name": "Frais de recherche et de d\u00e9veloppement" - }, - { - "name": "Logiciels" - } - ], - "name": "IMMOBILISATIONS INCORPORELLES EN COURS" - }, - { - "name": "AUTRES DROITS ET VALEURS INCORPORELS" - } - ], - "name": "IMMOBILISATIONS INCORPORELLES" - }, - { - "children": [ - { - "children": [ - { - "name": "Charges \u00e0 \u00e9taler" - 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}, - { - "name": "Activit\u00e9s exerc\u00e9es dans l'\u00c9tat" - } - ], - "name": "IMP\u00d4TS SUR LES B\u00c9N\u00c9FICES DE L'EXERCICE" - } - ], - "name": "IMP\u00d4TS SUR LE R\u00c9SULTAT" - }, - { - "children": [ - { - "name": "REPRISES DE SUBVENTIONS D\u2019INVESTISSEMENT" - }, - { - "name": "REPRISES DE PROVISIONS POUR D\u00c9PR\u00c9CIATION H.A.O." - }, - { - "name": "REPRISES DE PROVISIONS POUR RISQUES ET CHARGES H.A.O." - }, - { - "name": "REPRISES D\u2019AMORTISSEMENTS" - }, - { - "name": "AUTRES REPRISES H.A.O." - }, - { - "name": "REPRISES DE PROVISIONS R\u00c9GLEMENT\u00c9ES" - } - ], - "name": "REPRISES HORS ACTIVIT\u00c9S ORDINAIRES" - }, - { - "children": [ - { - "name": "PARTICIPATION CONTRACTUELLE AUX B\u00c9N\u00c9FICES" - }, - { - "name": "AUTRES PARTICIPATIONS" - }, - { - "name": "PARTICIPATION L\u00c9GALE AUX B\u00c9N\u00c9FICES" - } - ], - "name": "PARTICIPATION DES TRAVAILLEURS" - }, - { - "children": [ - { - "name": "\u00c9TAT" - }, - { - "name": "COLLECTIVIT\u00c9S PUBLIQUES" - }, - { - "name": "AUTRES" - }, - { - "name": "GROUPE" - } - ], - "name": "SUBVENTIONS D'\u00c9QUILIBRE" - }, - { - "children": [ - { - "name": "IMMOBILISATIONS FINANCI\u00c8RES" - }, - { - "name": "IMMOBILISATIONS CORPORELLES" - }, - { - "name": "IMMOBILISATIONS INCORPORELLES" - } - ], - "name": "VALEURS COMPTABLES DES CESSIONS D'IMMOBILISATIONS" - }, - { - "children": [ - { - "name": "IMMOBILISATIONS INCORPORELLES" - }, - { - "name": "IMMOBILISATIONS FINANCI\u00c8RES" - }, - { - "name": "IMMOBILISATIONS CORPORELLES" - } - ], - "name": "PRODUITS DES CESSIONS D'IMMOBILISATIONS" - }, - { - "children": [ - { - "name": "DOTATIONS AUX PROVISIONS POUR D\u00c9PR\u00c9CIATION H.A.O." - }, - { - "name": "DOTATIONS AUX AMORTISSEMENTS H.A.O." - }, - { - "name": "DOTATIONS AUX PROVISIONS R\u00c9GLEMENT\u00c9ES" - }, - { - "name": "AUTRES DOTATIONS H.A.O." - }, - { - "name": "DOTATIONS AUX PROVISIONS POUR RISQUES ET CHARGES H.A.O." - } - ], - "name": "DOTATIONS HORS ACTIVIT\u00c9S ORDINAIRES" - } - ], - "name": "Comptes sp\u00e9ciaux" - } - ], - "name": "Plan Comptable SYSCOA" - } -} \ No newline at end of file diff --git a/erpnext/accounts/doctype/chart_of_accounts/charts/th_chart.json b/erpnext/accounts/doctype/chart_of_accounts/charts/th_chart.json deleted file mode 100644 index c4ad1bcae1..0000000000 --- a/erpnext/accounts/doctype/chart_of_accounts/charts/th_chart.json +++ /dev/null @@ -1,126 +0,0 @@ -{ - "name": "Thailand - Chart of Accounts", - "root": { - "children": [ - { - "children": [ - { - "children": [ - { - "name": "Accumulated Depreciation - Equipment" - } - ], - "name": "Equipment" - }, - { - "name": "Outstanding Cheques" - }, - { - "children": [ - { - "name": "Accumulated Depreciation - Building" - } - ], - "name": "Building" - }, - { - "name": "Inventory" - }, - { - "name": "Input VAT" - }, - { - "name": "Account Receivable" - }, - { - "children": [ - { - "name": "Petty Cash" - }, - { - "name": "Cash at Bank" - } - ], - "name": "Cash" - }, - { - "name": "Withholding Income Tax" - } - ], - "name": "Assets" - }, - { - "children": [ - { - "name": "Income" - } - ], - "name": "Income" - }, - { - "children": [ - { - "name": "Accrued Expenses" - }, - { - "name": "Withholding Tax" - }, - { - "name": "Uninvoiced Receipts" - }, - { - "name": "Output VAT" - }, - { - "name": "Account Payable" - }, - { - "name": "Loans" - } - ], - "name": "Liabilities" - }, - { - "children": [ - { - "name": "Retained Earnings" - }, - { - "name": "Capital Stock" - }, - { - "name": "Dividends" - }, - { - "name": "Income Summary" - } - ], - "name": "Equity" - }, - { - "children": [ - { - "name": "Cost of goods sold" - }, - { - "name": "Income tax expenses" - }, - { - "name": "Office Expenses" - }, - { - "name": "Rent" - }, - { - "name": "Interest expenses" - }, - { - "name": "Salary" - } - ], - "name": "Expenses" - } - ], - "name": "Simple chart of accounts" - } -} \ No newline at end of file diff --git a/erpnext/accounts/doctype/chart_of_accounts/charts/tr_l10ntr_tek_duzen_hesap.json b/erpnext/accounts/doctype/chart_of_accounts/charts/tr_l10ntr_tek_duzen_hesap.json deleted file mode 100644 index f79691db08..0000000000 --- a/erpnext/accounts/doctype/chart_of_accounts/charts/tr_l10ntr_tek_duzen_hesap.json +++ /dev/null @@ -1,1264 +0,0 @@ -{ - "name": "Tek D\u00fczen Hesap Plan\u0131", - "root": { - "children": [ - { - "children": [ - { - "children": [ - { - "name": "Hizmet \u00dcretim Maliyeti" - }, - { - "name": "Hizmet \u00dcretim Maliyeti Fark Hesaplar\u0131" - }, - { - "name": "Hizmet \u00dcretim Maliyeti Yans\u0131tma Hesab\u0131" - } - ], - "name": "Hizmet \u00dcretim Maliyeti" - }, - { - "children": [ - { - "name": "Pazarlama Sat\u0131\u015f Ve Da\u011f\u0131t\u0131m Giderleri Fark Hesab\u0131" - }, - { - "name": "Atra\u015ft\u0131rma Ve Geli\u015ftirme Giderleri" - }, - { - "name": "Pazarlama Sat\u0131\u015f Ve Dag\u0131t\u0131m Giderleri Yans\u0131tma Hesab\u0131" - } - ], - "name": "Pazarlama, Sat\u0131\u015f Ve Da\u011f\u0131t\u0131m Giderleri" - }, - { - "children": [ - { - "name": "Direkt \u0130\u015f\u00e7ilik \u00dccret Farklar\u0131" - }, - { - "name": "Direkt \u0130\u015f\u00e7ilik S\u00fcre Farklar\u0131" - }, - { - "name": "Direkt \u0130\u015f\u00e7ilik Giderleri" - }, - { - "name": "Direkt \u0130\u015f\u00e7ilik Giderleri Yans\u0131tma Hesab\u0131" - } - ], - "name": "Direkt \u0130\u015f\u00e7ilik Giderleri" - }, - { - "children": [ - { - "name": "Direk \u0130lk Madde Ve Malzeme Giderleri Hesab\u0131" - }, - { - "name": "Direkt \u0130lk Madde Ve Malzeme Miktar Fark\u0131" - }, - { - "name": "Direkt \u0130lk Madde Ve Malzeme Yans\u0131tma Hesab\u0131" - }, - { - "name": "Direkt \u0130lk Madde Ve Malzeme Fiyat Fark\u0131" - } - ], - "name": "Direkt \u0130lk Madde Ve Malzeme Giderleri" - }, - { - "children": [ - { - "name": "Maliyet Muhasebesi Yans\u0131tma Hesab\u0131" - }, - { - "name": "Maliyet Muhasebesi Ba\u011flant\u0131 Hesab\u0131" - } - ], - "name": "Maliyet Muhasebesi Ba\u011flant\u0131 Hesaplar\u0131" - }, - { - "children": [ - { - "name": "Genel Y\u00f6netim Giderleri" - }, - { - "name": "Genel Y\u00f6netim Giderleri Yans\u0131tma Hesab\u0131" - }, - { - "name": "Genel Y\u00f6netim Gider Farklar\u0131 Hesab\u0131" - } - ], - "name": "Genel Y\u00f6netim Giderleri" - }, - { - "children": [ - { - "name": "Genel \u00dcretim Giderleri Kapasite Farklar\u0131" - }, - { - "name": "Genel \u00dcretim Giderleri" - }, - { - "name": "Genel \u00dcretim Giderleri Yans\u0131tma Hesab\u0131" - }, - { - "name": "Genel \u00dcretim Giderleri Verimlilik Giderleri" - }, - { - "name": "Genel \u00dcretim Giderleri B\u00fct\u00e7e Farklar\u0131" - } - ], - "name": "Genel \u00dcretim Giderleri" - }, - { - "name": "Ara\u015ft\u0131rma Ve Geli\u015ftirme Giderleri" - }, - { - "children": [ - { - "name": "Finansman Giderleri Yans\u0131tma Hesab\u0131" - }, - { - "name": "Finansman Giderleri" - }, - { - "name": "Finansman Giderleri Fark Hesab\u0131" - } - ], - "name": "Finansman Giderleri" - } - ], - "name": "Maliyet Hesaplar\u0131" - }, - { - "name": "Serbest Hesaplar" - }, - { - "children": [ - { - "children": [ - { - "name": "Verilen Sipari\u015f Avanslar\u0131", - "report_type": "Balance Sheet" - }, - { - "name": "Stok De\u011fer D\u00fc\u015f\u00fckl\u00fc\u011f\u00fc Kar\u015f\u0131l\u0131\u011f\u0131(-)", - "report_type": "Balance Sheet" - }, - { - "name": "Yar\u0131 Mamuller", - "report_type": "Balance Sheet" - }, - { - "name": "\u0130lk Madde Malzeme", - "report_type": "Balance Sheet" - }, - { - "name": "Ticari Mallar", - "report_type": "Balance Sheet" - }, - { - "name": "Mamuller", - "report_type": "Balance Sheet" - } - ], - "name": "Stoklar", - "report_type": "Balance Sheet" - }, - { - "children": [ - { - "name": "Y\u0131llara Yayg\u0131n \u0130n\u015faat Ve Onar\u0131m Maliyetleri", - "report_type": "Profit and Loss" - }, - { - "name": "Ta\u015feronlara Verilen Avanslar", - "report_type": "Profit and Loss" - } - ], - "name": "Y\u0131llara Yayg\u0131n \u0130n\u015faat ve Onar\u0131m Maliyetleri", - "report_type": "Profit and Loss" - }, - { - "children": [ - { - "name": "\u00d6zel Kesim Tahvil Senet Ve Bonolar\u0131", - "report_type": "Balance Sheet" - }, - { - "name": "Hisse Senetleri", - "report_type": "Balance Sheet" - }, - { - "name": "Kamu Kesimi Tahvil, Senet ve Bonolar\u0131", - "report_type": "Balance Sheet" - }, - { - "name": "Menkul K\u0131ymetler De\u011fer D\u00fc\u015f\u00fckl\u00fc\u011f\u00fc Kar\u015f\u0131l\u0131\u011f\u0131(-)", - "report_type": "Balance Sheet" - }, - { - "name": "Di\u011fer Menkul K\u0131ymetler", - "report_type": "Balance Sheet" - } - ], - "name": "Menkul K\u0131ymetler", - "report_type": "Balance Sheet" - }, - { - "children": [ - { - "account_type": "Bank", - "name": "Bankalar" - }, - { - "name": "Verilen \u00c7ekler ve \u00d6deme Emirleri(-)", - "report_type": "Balance Sheet" - }, - { - "account_type": "Cash", - "name": "Kasa" - }, - { - "name": "Al\u0131nan \u00c7ekler", - "report_type": "Balance Sheet" - }, - { - "name": "Di\u011fer Haz\u0131r De\u011ferler", - "report_type": "Balance Sheet" - } - ], - "name": "Haz\u0131r De\u011ferler", - "report_type": "Balance Sheet" - }, - { - "children": [ - { - "name": "Ortaklardan Alacaklar" - }, - { - "name": "\u015e\u00fcpheli Di\u011fer Alacaklar" - }, - { - "name": "Ba\u011fl\u0131 Ortakl\u0131klardan Alacaklar" - }, - { - "name": "\u0130\u015ftiraklerden Alacaklar" - }, - { - "name": "Di\u011fer Alacak Senetleri Reeskontu(-)" - }, - { - "name": "Di\u011fer \u00c7e\u015fitli Alacaklar" - }, - { - "name": "Personelden Alacaklar" - }, - { - "name": "\u015e\u00fcpheli Di\u011fer Alacaklar Kar\u015f\u0131l\u0131\u011f\u0131(-)" - } - ], - "name": "Di\u011fer Alacaklar" - }, - { - "children": [ - { - "name": "\u015e\u00fcpheli Ticari Alacaklar", - "report_type": "Balance Sheet" - }, - { - "name": "\u015e\u00fcpheli Ticari Alacaklar Kar\u015f\u0131l\u0131\u011f\u0131", - "report_type": "Balance Sheet" - }, - { - "name": "Kazan\u0131lmam\u0131\u015f Finansal Kiralama Faiz Gelirleri(-)" - }, - { - "name": "Verilen Depozito ve Teminatlar" - }, - { - "name": "Di\u011fer Ticari Alacaklar" - }, - { - "name": "Al\u0131c\u0131lar", - "report_type": "Balance Sheet" - }, - { - "name": "Alacak Senetleri" - }, - { - "name": "Alacak Senetleri Reeskontu(-)" - } - ], - "name": "Ticari Alacaklar", - "report_type": "Balance Sheet" - }, - { - "children": [ - { - "name": "Di\u011fer D\u00f6nen Varl\u0131klar Kar\u015f\u0131l\u0131\u011f\u0131(-)" - }, - { - "name": "Di\u011fer \u00c7e\u015fitli D\u00f6nen Varl\u0131klar" - }, - { - "name": "\u0130\u015f Avanslar\u0131" - }, - { - "name": "Say\u0131m Ve Tesell\u00fcm Noksanlar\u0131" - }, - { - "name": "Personel Avanslar\u0131" - }, - { - "name": "\u0130ndirilecek KDV" - }, - { - "name": "Devreden KDV" - }, - { - "name": "Pe\u015fin \u00d6denen Vergiler Ve Fonlar" - }, - { - "name": "Di\u011fer KDV" - } - ], - "name": "Di\u011fer D\u00f6nen Varl\u0131klar" - }, - { - "children": [ - { - "name": "Gelecek Aylara Ait Giderler", - "report_type": "Profit and Loss" - }, - { - "name": "Gelir Tahakkuklar\u0131" - } - ], - "name": "Gelecek Aylara Ait Giderler ve Gelir Tahakkuklar\u0131", - "report_type": "Balance Sheet" - } - ], - "name": "D\u00f6nen Varl\u0131klar", - "report_type": "Balance Sheet" - }, - { - "children": [ - { - "account_type": "Payable", - "children": [ - { - "name": "Merkez Ve \u015eubeler Cari Hesab\u0131" - }, - { - "account_type": "Tax", - "name": "Di\u011fer KDV", - "report_type": "Profit and Loss" - }, - { - "account_type": "Tax", - "name": "Hesaplanan KDV", - "report_type": "Profit and Loss" - }, - { - "name": "Say\u0131m Ve Tesell\u00fcm Fazlalar\u0131" - }, - { - "name": "Di\u011fer \u00c7e\u015fitli Yabanc\u0131 Kaynaklar" - } - ], - "name": "Di\u011fer K\u0131sa Vadeli Yabanc\u0131 Kaynaklar" - }, - { - "children": [ - { - "name": "Gelecek Aylara Ait Gelirler", - "report_type": "Profit and Loss" - }, - { - "name": "Gider Tahakkuklar\u0131" - } - ], - "name": "Gelecek Aylara Ait Gelirler Ve Gider Tahakkuklar\u0131", - "report_type": "Profit and Loss" - }, - { - "account_type": "Payable", - "children": [ - { - "account_type": "Tax", - "name": "D\u00f6nem K\u00e2r\u0131n\u0131n Pe\u015fin \u00d6denen Vergi Ve Di\u011fer Y\u00fck\u00fcml\u00fcl\u00fckler(-)", - "report_type": "Profit and Loss" - }, - { - "account_type": "Tax", - "name": "D\u00f6nem K\u00e2r\u0131 Vergi Ve Di\u011fer Yasal Y\u00fck\u00fcml\u00fcl\u00fck Kar\u015f\u0131l\u0131klar\u0131", - "report_type": "Profit and Loss" - }, - { - "name": "Maliyet Giderleri Kar\u015f\u0131l\u0131\u011f\u0131", - "report_type": "Profit and Loss" - }, - { - "name": "K\u0131dem Tazminat\u0131 Kar\u015f\u0131l\u0131\u011f\u0131", - "report_type": "Balance Sheet" - }, - { - "account_type": "Payable", - "name": "Di\u011fer Bor\u00e7 Ve Gider Kar\u015f\u0131l\u0131klar\u0131" - } - ], - "name": "Bor\u00e7 ve Gider Kar\u015f\u0131l\u0131klar\u0131" - }, - { - "account_type": "Tax", - "children": [ - { - "account_type": "Tax", - "name": "Vadesi Ge\u00e7mi\u015f, Ertelenmi\u015f Veya Taksitlendirilmi\u015f Vergi Ve Di\u011fer Y\u00fck\u00fcml\u00fcl\u00fckler", - "report_type": "Profit and Loss" - }, - { - "account_type": "Tax", - "name": "\u00d6denecek Di\u011fer Y\u00fck\u00fcml\u00fcl\u00fckler", - "report_type": "Profit and Loss" - }, - { - "account_type": "Tax", - "name": "\u00d6denecek Vergi Ve Fonlar", - "report_type": "Profit and Loss" - }, - { - "account_type": "Tax", - "name": "\u00d6denecek Sosyal G\u00fcvenl\u00fck Kesintileri", - "report_type": "Profit and Loss" - } - ], - "name": "\u00d6denecek Vergi ve Di\u011fer Y\u00fck\u00fcml\u00fcl\u00fckler", - "report_type": "Profit and Loss" - }, - { - "account_type": "Payable", - "children": [ - { - "account_type": "Payable", - "name": "350 Y\u0131llara Yayg\u0131n \u0130n\u015faat Ve Onar\u0131m Hakedi\u015fleri Bedelleri" - } - ], - "name": "Y\u0131llara Yayg\u0131n \u0130n\u015faat Ve Onar\u0131m Hakedi\u015fleri" - }, - { - "account_type": "Payable", - "children": [ - { - "account_type": "Payable", - "name": "Al\u0131nan Di\u011fer Avanslar" - }, - { - "account_type": "Payable", - "name": "Al\u0131nan Sipari\u015f Avanslar\u0131" - } - ], - "name": "Al\u0131nan Avanslar" - }, - { - "account_type": "Payable", - "children": [ - { - "account_type": "Payable", - "name": "Ba\u011fl\u0131 Ortakl\u0131klara Bor\u00e7lar" - }, - { - "account_type": "Payable", - "name": "Personele Bor\u00e7lar" - }, - { - "account_type": "Payable", - "name": "Di\u011fer Bor\u00e7 Senetleri Reeskontu(-)" - }, - { - "account_type": "Payable", - "name": "Di\u011fer \u00c7e\u015fitli Bor\u00e7lar" - }, - { - "account_type": "Payable", - "name": "Ortaklara Bor\u00e7lar" - }, - { - "account_type": "Payable", - "name": "\u0130\u015ftiraklere Bor\u00e7lar" - } - ], - "name": "Di\u011fer Bor\u00e7lar" - }, - { - "account_type": "Payable", - "children": [ - { - "account_type": "Payable", - "name": "Ertelenmi\u015f Finansal Kiralama Bor\u00e7lanma Maliyetleri(-)" - }, - { - "account_type": "Payable", - "name": "Menkul K\u0131ymetler \u0130hra\u00e7 Fark\u0131(-)" - }, - { - "account_type": "Payable", - "name": "Di\u011fer Mali Bor\u00e7lar" - }, - { - "account_type": "Payable", - "name": "Uzun Vadeli Kredilerin Anapara Taksitleri Ve Faizleri" - }, - { - "account_type": "Payable", - "name": "Tahvil Anapara Bor\u00e7, Taksit Ve Faizleri" - }, - { - "account_type": "Payable", - "name": "\u00c7\u0131kar\u0131lan Bonolar Ve Senetler" - }, - { - "account_type": "Payable", - "name": "\u00c7\u0131kar\u0131lm\u0131\u015f Di\u011fer Menkul K\u0131ymetler" - }, - { - "account_type": "Payable", - "name": "Banka Kredileri" - }, - { - "account_type": "Payable", - "name": "Finansal Kiralama \u0130\u015flemlerinden Bor\u00e7lar" - } - ], - "name": "Mali Bor\u00e7lar" - }, - { - "account_type": "Payable", - "children": [ - { - "account_type": "Payable", - "name": "Di\u011fer Ticari Bor\u00e7lar" - }, - { - "account_type": "Payable", - "name": "Bor\u00e7 Senetleri Reeskontu(-)" - }, - { - "account_type": "Payable", - "name": "Sat\u0131c\u0131lar" - }, - { - "account_type": "Payable", - "name": "Bor\u00e7 Senetleri" - }, - { - "account_type": "Payable", - "name": "Al\u0131nan Depozito Ve Teminatlar" - } - ], - "name": "Ticari Bor\u00e7lar" - } - ], - "name": "K\u0131sa Vadeli Yabanc\u0131 Kaynaklar" - }, - { - "children": [ - { - "children": [ - { - "name": "Gelir Tahakkuklar\u0131", - "report_type": "Profit and Loss" - }, - { - "name": "Gelecek Y\u0131llara Ait Giderler", - "report_type": "Profit and Loss" - } - ], - "name": "Gelecek Y\u0131llara Ait Giderler ve Gelir Tahakkuklar\u0131", - "report_type": "Profit and Loss" - }, - { - "children": [ - { - "name": "Ba\u011fl\u0131 Menkul K\u0131ymetler De\u011fer D\u00fc\u015f\u00fckl\u00fc\u011f\u00fc Kar\u015f\u0131l\u0131\u011f\u0131(-)" - }, - { - "name": "Ba\u011fl\u0131 Menkul K\u0131ymetler" - }, - { - "name": "\u0130\u015ftiraklere Sermaye Taahh\u00fctleri(-)" - }, - { - "name": "\u0130\u015ftirakler" - }, - { - "name": "Ba\u011fl\u0131 Ortakl\u0131klar" - }, - { - "name": "\u0130\u015ftirakler Sermaye Paylar\u0131 De\u011fer D\u00fc\u015f\u00fckl\u00fc\u011f\u00fc Kar\u015f\u0131l\u0131\u011f\u0131(-)" - }, - { - "name": "Ba\u011fl\u0131 Ortakl\u0131klar Sermaye Paylar\u0131 De\u011fer D\u00fc\u015f\u00fckl\u00fc\u011f\u00fc Kar\u015f\u0131l\u0131\u011f\u0131(-)" - }, - { - "name": "Ba\u011fl\u0131 Ortakl\u0131klara Sermaye Taahh\u00fctleri(-)" - }, - { - "name": "Di\u011fer Mali Duran Varl\u0131klar Kar\u015f\u0131l\u0131\u011f\u0131(-)" - }, - { - "name": "Di\u011fer Mali Duran Varl\u0131klar" - } - ], - "name": "Mali Duran Varl\u0131klar" - }, - { - "children": [ - { - "name": "Binalar", - "report_type": "Balance Sheet" - }, - { - "name": "Tesis, Makine Ve Cihazlar", - "report_type": "Balance Sheet" - }, - { - "name": "Arazi Ve Arsalar" - }, - { - "name": "Yer Alt\u0131 Ve Yer \u00dcst\u00fc D\u00fczenleri", - "report_type": "Balance Sheet" - }, - { - "name": "Di\u011fer Maddi Duran Varl\u0131klar", - "report_type": "Balance Sheet" - }, - { - "name": "Birikmi\u015f Amortismanlar(-)", - "report_type": "Balance Sheet" - }, - { - "name": "Ta\u015f\u0131tlar", - "report_type": "Balance Sheet" - }, - { - "name": "Demirba\u015flar", - "report_type": "Balance Sheet" - }, - { - "name": "Yap\u0131lmakta Olan Yat\u0131r\u0131mlar", - "report_type": "Balance Sheet" - }, - { - "name": "Verilen Avanslar", - "report_type": "Balance Sheet" - } - ], - "name": "Maddi Duran Varl\u0131klar" - }, - { - "children": [ - { - "name": "Birikmi\u015f Amortismanlar(-)", - "report_type": "Balance Sheet" - }, - { - "name": "\u015eerefiye", - "report_type": "Balance Sheet" - }, - { - "name": "Verilen Avanslar", - "report_type": "Balance Sheet" - }, - { - "name": "Di\u011fer Maddi Olmayan Duran Varl\u0131klar", - "report_type": "Balance Sheet" - }, - { - "name": "\u00d6zel Maliyetler", - "report_type": "Balance Sheet" - }, - { - "name": "Ara\u015ft\u0131rma Ve Geli\u015ftirme Giderleri", - "report_type": "Balance Sheet" - }, - { - "name": "Kurulu\u015f Ve \u00d6rg\u00fctlenme Giderleri", - "report_type": "Balance Sheet" - }, - { - "name": "Haklar", - "report_type": "Balance Sheet" - } - ], - "name": "Maddi Olmayan Duran Varl\u0131klar", - "report_type": "Balance Sheet" - }, - { - "children": [ - { - "name": "Birikmi\u015f T\u00fckenme Paylar\u0131(-)", - "report_type": "Profit and Loss" - }, - { - "name": "Verilen Avanslar", - "report_type": "Profit and Loss" - }, - { - "name": "Arama Giderleri", - "report_type": "Profit and Loss" - }, - { - "name": "Haz\u0131rl\u0131k Ve Geli\u015ftirme Giderleri", - "report_type": "Profit and Loss" - }, - { - "name": "Di\u011fer \u00d6zel T\u00fckenmeye Tabi Varl\u0131klar", - "report_type": "Profit and Loss" - } - ], - "name": "\u00d6zel T\u00fckenmeye Tabi Varl\u0131klar", - "report_type": "Profit and Loss" - }, - { - "children": [ - { - "name": "\u015e\u00fcpheli Ticari Alacaklar Kar\u015f\u0131l\u0131\u011f\u0131(-)" - }, - { - "name": "Alacak Senetleri Reeskontu(-)" - }, - { - "name": "Alacak Senetleri" - }, - { - "name": "Al\u0131c\u0131lar" - }, - { - "name": "Verilen Depozito Ve Teminatlar" - }, - { - "name": "Kazaqn\u0131lmam\u0131\u015f Finansal Kiralama Faiz Gelirleri(-)" - } - ], - "name": "Ticari Alacaklar" - }, - { - "children": [ - { - "name": "Personelden Alacaklar" - }, - { - "name": "Di\u011fer \u00c7e\u015fitli Alacaklar" - }, - { - "name": "Di\u011fer Alacak Senetleri Reeskontu(-)" - }, - { - "name": "Ortaklardan Alacaklar" - }, - { - "name": "\u0130\u015ftiraklerden Alacaklar" - }, - { - "name": "Ba\u011fl\u0131 Ortakl\u0131klardan Alacaklar" - }, - { - "name": "\u015e\u00fcpheli Di\u011fer Alacaklar Kar\u015f\u0131l\u0131\u011f\u0131(-)" - } - ], - "name": "Di\u011fer Alacaklar" - }, - { - "children": [ - { - "name": "Di\u011fer \u00c7e\u015fitli Duran Varl\u0131klar", - "report_type": "Balance Sheet" - }, - { - "name": "Elden \u00c7\u0131kar\u0131lacak Stoklar Ve Maddi Duran Varl\u0131klar", - "report_type": "Balance Sheet" - }, - { - "name": "Pe\u015fin \u00d6denen Vergi Ve Fonlar", - "report_type": "Balance Sheet" - }, - { - "name": "Di\u011fer KDV", - "report_type": "Balance Sheet" - }, - { - "name": "Gelecek Y\u0131llar \u0130htiyac\u0131 Stoklar", - "report_type": "Balance Sheet" - }, - { - "name": "Gelecek Y\u0131llarda \u0130ndirilecek KDV", - "report_type": "Balance Sheet" - }, - { - "name": "Stok De\u011fer D\u00fc\u015f\u00fckl\u00fc\u011f\u00fc Kar\u015f\u0131l\u0131\u011f\u0131(-)", - "report_type": "Balance Sheet" - }, - { - "name": "Birikmi\u015f Amortismanlar(-)", - "report_type": "Balance Sheet" - } - ], - "name": "Di\u011fer Duran Varl\u0131klar", - "report_type": "Balance Sheet" - } - ], - "name": "Duran Varl\u0131klar" - }, - { - "children": [ - { - "children": [ - { - "name": "D\u00f6nem Net K\u00e2r\u0131", - "report_type": "Balance Sheet" - }, - { - "name": "D\u00f6nem Net Zarar\u0131(-)", - "report_type": "Balance Sheet" - } - ], - "name": "D\u00f6nem Net K\u00e2r\u0131 (Zarar\u0131)", - "report_type": "Balance Sheet" - }, - { - "children": [ - { - "name": "Ge\u00e7mi\u015f Y\u0131llar Zararlar\u0131(-)", - "report_type": "Balance Sheet" - } - ], - "name": "Ge\u00e7mi\u015f Y\u0131llar Zararlar\u0131(-)", - "report_type": "Balance Sheet" - }, - { - "children": [ - { - "name": "Sermaye", - "report_type": "Balance Sheet" - }, - { - "account_type": "Payable", - "name": "\u00d6denmi\u015f Sermaye(-)" - } - ], - "name": "\u00d6denmi\u015f Sermaye", - "report_type": "Balance Sheet" - }, - { - "children": [ - { - "name": "Di\u011fer Sermaye Yedekleri", - "report_type": "Balance Sheet" - }, - { - "name": "Maliyet Art\u0131\u015flar\u0131 Fonu", - "report_type": "Balance Sheet" - }, - { - "name": "Hisse Senetleri \u0130hra\u00e7 Primleri", - "report_type": "Balance Sheet" - }, - { - "name": "Hisse Senedi \u0130ptal K\u00e2rlar\u0131", - "report_type": "Balance Sheet" - }, - { - "name": "Maddi Duran Varl\u0131k Yeniden De\u011ferlenme Art\u0131\u015flar\u0131", - "report_type": "Balance Sheet" - }, - { - "name": "\u0130\u015ftirakler Yeniden De\u011ferleme Art\u0131\u015flar\u0131", - "report_type": "Balance Sheet" - } - ], - "name": "Sermaye Yedekleri", - "report_type": "Balance Sheet" - }, - { - "children": [ - { - "name": "\u00d6zel Fonlar", - "report_type": "Balance Sheet" - }, - { - "name": "Stat\u00fc Yedekleri", - "report_type": "Balance Sheet" - }, - { - "name": "Ola\u011fan\u00fcst\u00fc Yedekler", - "report_type": "Balance Sheet" - }, - { - "name": "Yasal Yedekler", - "report_type": "Balance Sheet" - }, - { - "name": "Di\u011fer K\u00e2r Yedekleri", - "report_type": "Balance Sheet" - } - ], - "name": "K\u00e2r Yedekleri", - "report_type": "Balance Sheet" - }, - { - "children": [ - { - "name": "Ge\u00e7mi\u015f Y\u0131llar K\u00e2rlar\u0131", - "report_type": "Balance Sheet" - } - ], - "name": "Ge\u00e7mi\u015f Y\u0131llar K\u00e2rlar\u0131", - "report_type": "Balance Sheet" - } - ], - "name": "\u00d6z Kaynaklar", - "report_type": "Balance Sheet" - }, - { - "children": [ - { - "children": [ - { - "name": "Gider Tahakkuklar\u0131" - }, - { - "name": "Gelecek Y\u0131llara Ait Gelirler" - } - ], - "name": "Gelecek Y\u0131llara Ait Gelirler Ve Gider Tahakkuklar\u0131" - }, - { - "account_type": "Payable", - "children": [ - { - "account_type": "Payable", - "name": "Di\u011fer \u00c7e\u015fitli Uzun Vadeli Yabanc\u0131 Kaynaklar" - }, - { - "account_type": "Payable", - "name": "Gelecek Y\u0131llara Ertelenmi\u015f Veya Terkin Edilecek KDV" - }, - { - "account_type": "Payable", - "name": "Tesise Kat\u0131lma Paylar\u0131" - } - ], - "name": "Di\u011fer Uzun Vadeli Yabanc\u0131 Kaynaklar" - }, - { - "account_type": "Payable", - "children": [ - { - "name": "K\u0131dem Tazminat\u0131 Kar\u015f\u0131l\u0131\u011f\u0131", - "report_type": "Balance Sheet" - }, - { - "account_type": "Payable", - "name": "Di\u011fer Bor\u00e7 Ve Gider Kar\u015f\u0131l\u0131klar\u0131" - } - ], - "name": "Bor\u00e7 Ve Gider Kar\u015f\u0131l\u0131klar\u0131" - }, - { - "account_type": "Payable", - "children": [ - { - "account_type": "Payable", - "name": "Al\u0131nan Di\u011fer Avanslar" - }, - { - "account_type": "Payable", - "name": "Al\u0131nan Sipari\u015f Avanslar\u0131" - } - ], - "name": "Al\u0131nan Avanslar" - }, - { - "account_type": "Payable", - "children": [ - { - "account_type": "Payable", - "name": "Di\u011fer Ticari Bor\u00e7lar" - }, - { - "account_type": "Payable", - "name": "Al\u0131nan Depozito Ve Teminatlar" - }, - { - "account_type": "Payable", - "name": "Bor\u00e7 Senetleri" - }, - { - "account_type": "Payable", - "name": "Sat\u0131c\u0131lar" - }, - { - "account_type": "Payable", - "name": "Bor\u00e7 Senetleri Reeskontu(-)" - } - ], - "name": "Ticari Bor\u00e7lar" - }, - { - "account_type": "Payable", - "children": [ - { - "account_type": "Payable", - "name": "Kamuya Olan Ertelenmi\u015f Veya Taksitlendirilmi\u015f Bor\u00e7lar" - }, - { - "account_type": "Payable", - "name": "\u0130\u015ftiraklere Bor\u00e7lar" - }, - { - "account_type": "Payable", - "name": "Ba\u011fl\u0131 Ortakl\u0131klara Bor\u00e7lar" - }, - { - "account_type": "Payable", - "name": "Ortaklara Bor\u00e7lar" - }, - { - "account_type": "Payable", - "name": "Di\u011fer Bor\u00e7 Senetleri Reeskontu(-)" - }, - { - "account_type": "Payable", - "name": "Di\u011fer \u00c7e\u015fitli Bor\u00e7lar" - } - ], - "name": "Di\u011fer Bor\u00e7lar" - }, - { - "account_type": "Payable", - "children": [ - { - "account_type": "Payable", - "name": "Ertelenmi\u015f Finansal Kiralama Bor\u00e7lanma Maliyetleri(-)" - }, - { - "account_type": "Payable", - "name": "Finansal Kiralama \u0130\u015flemlerinden Bor\u00e7lar" - }, - { - "account_type": "Payable", - "name": "Banka Kredileri" - }, - { - "account_type": "Payable", - "name": "\u00c7\u0131kar\u0131lm\u0131\u015f Di\u011fer Menkul K\u0131ymetler" - }, - { - "account_type": "Payable", - "name": "\u00c7\u0131kar\u0131lm\u0131\u015f Tahviller" - }, - { - "account_type": "Payable", - "name": "Di\u011fer Mali Bor\u00e7lar" - }, - { - "account_type": "Payable", - "name": "Menkul K\u0131ymetler \u0130hra\u00e7 Fark\u0131(-)" - } - ], - "name": "Mali Bor\u00e7lar" - } - ], - "name": "Uzun Vadeli Yabanc\u0131 Kaynaklar" - }, - { - "children": [ - { - "children": [ - { - "name": "Di\u011fer Ola\u011fan Gider Ve Zararlar(-)" - }, - { - "name": "Kar\u015f\u0131l\u0131k Giderleri(-)" - }, - { - "name": "Menkul K\u0131ymet Sat\u0131\u015f Zararlar\u0131(-)" - }, - { - "name": "Kambiyo Zararlar\u0131(-)" - }, - { - "name": "Reeskont Faiz Giderleri(-)" - }, - { - "name": "Komisyon Giderleri(-)" - }, - { - "name": "Enflasyon D\u00fczeltmesi Zararlar\u0131(-)" - } - ], - "name": "Di\u011fer Faaliyetlerden Olu\u015fan Gider ve Zararlar (-)" - }, - { - "children": [ - { - "name": "Kambiyo K\u00e2rlar\u0131" - }, - { - "name": "Menkul K\u0131ymet Sat\u0131\u015f K\u00e2rlar\u0131" - }, - { - "name": "Konusu Kalmayan Kar\u015f\u0131l\u0131klar" - }, - { - "name": "Komisyon Gelirleri" - }, - { - "name": "Faiz Gelirleri" - }, - { - "name": "Reeskont Faiz Gelirleri" - }, - { - "name": "Enflasyon D\u00fczeltme K\u00e2rlar\u0131" - }, - { - "name": "Di\u011fer Ola\u011fan Gelir Ve K\u00e2rlar" - }, - { - "name": "Ba\u011fl\u0131 Ortakl\u0131klardan Temett\u00fc Gelirleri" - }, - { - "name": "\u0130\u015ftiraklerden Temett\u00fc Gelirleri" - } - ], - "name": "Di\u011fer Faaliyetlerden Olu\u015fan Gelir ve K\u00e2rlar" - }, - { - "children": [ - { - "name": "Yurt D\u0131\u015f\u0131 Sat\u0131\u015flar" - }, - { - "name": "Yurt \u0130\u00e7i Sat\u0131\u015flar" - }, - { - "name": "Di\u011fer Gelirler" - } - ], - "name": "Br\u00fct Sat\u0131\u015flar" - }, - { - "children": [ - { - "name": "Di\u011fer \u0130ndirimler" - }, - { - "name": "Sat\u0131\u015f \u0130ndirimleri(-)" - }, - { - "name": "Sat\u0131\u015ftan \u0130adeler(-)" - } - ], - "name": "Sat\u0131\u015f \u0130ndirimleri (-)" - }, - { - "children": [ - { - "name": "Sat\u0131lan Hizmet Maliyeti(-)" - }, - { - "name": "Sat\u0131lan Ticari Mallar Maliyeti(-)" - }, - { - "name": "Sat\u0131lan Mamuller Maliyeti(-)" - }, - { - "name": "Di\u011fer Sat\u0131\u015flar\u0131n Maliyeti(-)" - } - ], - "name": "Sat\u0131\u015flar\u0131n Maliyeti(-)" - }, - { - "children": [ - { - "name": "Uzun Vadeli Bor\u00e7lanma Giderleri(-)" - }, - { - "name": "K\u0131sa Vadeli Bor\u00e7lanma Giderleri(-)" - } - ], - "name": "Finansman Giderleri" - }, - { - "children": [ - { - "name": "\u00d6nceki D\u00f6nem Gelir Ve K\u00e2rlar\u0131" - }, - { - "name": "Di\u011fer Ola\u011fan D\u0131\u015f\u0131 Gelir Ve K\u00e2rlar" - } - ], - "name": "Ola\u011fan D\u0131\u015f\u0131 Gelir Ve K\u00e2rlar" - }, - { - "children": [ - { - "name": "\u00c7al\u0131\u015fmayan K\u0131s\u0131m Gider Ve Zararlar\u0131(-)" - }, - { - "name": "\u00d6nceki D\u00f6nem Gider Ve Zararlar\u0131(-)" - }, - { - "name": "Di\u011fer Ola\u011fan D\u0131\u015f\u0131 Gider Ve Zararlar(-)" - } - ], - "name": "Ola\u011fan D\u0131\u015f\u0131 Gider Ve Zaralar(-)" - }, - { - "children": [ - { - "name": "D\u00f6nem K\u00e2r\u0131 Vergi Ve Di\u011fer Yasal Y\u00fck\u00fcml\u00fcl\u00fck Kar\u015f\u0131l\u0131klar\u0131(-)" - }, - { - "name": "D\u00f6nem Net K\u00e2r\u0131 Veya Zarar\u0131" - }, - { - "name": "D\u00f6nem K\u00e2r\u0131 Veya Zarar\u0131" - }, - { - "name": "Y\u0131llara Yayg\u0131n \u0130n\u015faat Ve Enflasyon D\u00fczeltme Hesab\u0131" - }, - { - "name": "Enflasyon D\u00fczeltme Hesab\u0131" - } - ], - "name": "D\u00f6nem Net K\u00e2r\u0131 Ve Zarar\u0131" - }, - { - "children": [ - { - "name": "Pazarlama Sat\u0131\u015f Ve Da\u011f\u0131t\u0131m Giderleri(-)" - }, - { - "name": "Ara\u015ft\u0131rma Ve Geli\u015ftirme Giderleri(-)" - }, - { - "name": "Genel Y\u00f6netim Giderleri(-)" - } - ], - "name": "Faaliyet Giderleri(-)" - } - ], - "name": "Gelir Tablosu Hesaplar\u0131" - }, - { - "name": "Naz\u0131m Hesaplar" - } - ], - "name": "Tek D\u00fczen Hesap Plan\u0131" - } -} \ No newline at end of file diff --git a/erpnext/accounts/doctype/chart_of_accounts/charts/uk_l10n_uk.json b/erpnext/accounts/doctype/chart_of_accounts/charts/uk_l10n_uk.json deleted file mode 100644 index 8fe2b6bc39..0000000000 --- a/erpnext/accounts/doctype/chart_of_accounts/charts/uk_l10n_uk.json +++ /dev/null @@ -1,488 +0,0 @@ -{ - "name": "UK Tax and Account Chart Template (by SmartMode)", - "root": { - "children": [ - { - "children": [ - { - "children": [ - { - "children": [ - { - "name": "Sales Tax Control Account" - }, - { - "name": "Purchase Tax Control Account" - }, - { - "name": "HMRC - VAT Account" - }, - { - "name": "Manual Adjustments \uff96 VAT" - }, - { - "name": "P.A.Y.E. & NI" - }, - { - "name": "Other Creditors" - }, - { - "name": "Sundry Creditors" - }, - { - "name": "Creditors Control Account" - }, - { - "name": "Net Wages" - }, - { - "name": "Pension Fund" - } - ], - "name": "Creditors due within one year" - }, - { - "children": [ - { - "name": "Corporation Tax" - }, - { - "name": "Accruals" - } - ], - "name": "Accruals and deferred income" - }, - { - "children": [ - { - "name": "Bad debt provision" - } - ], - "name": "Provisions for liabilities and charges" - } - ], - "name": "Current Liabilities" - }, - { - "children": [ - { - "children": [ - { - "name": "Company Credit Card" - }, - { - "name": "Bank Accounts" - } - ], - "name": "Cash at bank and in hand" - }, - { - "children": [ - { - "name": "Debtors Control Account" - }, - { - "name": "Other Debtors" - }, - { - "name": "Sundry Debtors" - } - ], - "name": "Trade Debtors" - }, - { - "children": [ - { - "name": "Prepayments" - } - ], - "name": "Prepayments and accrued income" - }, - { - "name": "Investment current assets" - }, - { - "children": [ - { - "name": "Finished Goods" - }, - { - "name": "Work in Progress" - }, - { - "name": "Stock" - } - ], - "name": "Stocks & WIP" - } - ], - "name": "Current assets" - }, - { - "children": [ - { - "name": "Other reserves" - }, - { - "name": "Revaluation reserve" - }, - { - "name": "Share premium account" - }, - { - "name": "Called up share capital" - }, - { - "name": "Profit and loss account" - } - ], - "name": "Capital & Reserves" - }, - { - "children": [ - { - "children": [ - { - "name": "Hire Purchase" - }, - { - "name": "Loans" - }, - { - "name": "Mortgages" - } - ], - "name": "Creditors due after one year" - } - ], - "name": "Non Current Liabilities" - }, - { - "children": [ - { - "name": "Investments" - }, - { - "children": [ - { - "name": "Fixtures and fittings Depreciation" - }, - { - "name": "Fixtures and fittings" - }, - { - "name": "Land and buildings" - }, - { - "name": "Land and buildings Depreciation" - }, - { - "name": "Motor vehicles Depreciation" - }, - { - "name": "Motor vehicles" - }, - { - "name": "Office equipment (inc computer equipment)" - }, - { - "name": "Office equipment (inc computer equipment) Depreciation" - }, - { - "name": "Plant and machinery Depreciation" - }, - { - "name": "Plant and machinery" - } - ], - "name": "Tangible assets" - }, - { - "children": [ - { - "name": "Software Depreciation" - }, - { - "name": "Software" - }, - { - "name": "Patents & Trademarks" - }, - { - "name": "Patents & Trademarks Depreciation" - } - ], - "name": "Intangible assets" - } - ], - "name": "Fixed assets" - } - ], - "name": "Balance Sheet" - }, - { - "children": [ - { - "children": [ - { - "children": [ - { - "name": "Light, heat and power" - }, - { - "name": "Repairs, renewals and maintenance" - }, - { - "name": "Rent and rates" - } - ], - "name": "Property costs" - }, - { - "children": [ - { - "name": "Auditing" - }, - { - "name": "Accounting" - } - ], - "name": "Accountancy and audit" - }, - { - "children": [ - { - "name": "Consultancy" - }, - { - "name": "Legal and professional charges" - } - ], - "name": "Legal and professional costs" - }, - { - "children": [ - { - "name": "Recruitment fees" - }, - { - "name": "Software expenses" - }, - { - "name": "Travel and subsistence" - }, - { - "name": "Other admin expenses" - }, - { - "name": "Other computer costs" - }, - { - "name": "Internet & hosting" - }, - { - "name": "Mobiles" - }, - { - "name": "Stationery" - }, - { - "name": "Office consumables" - }, - { - "name": "Postage and Carriage" - }, - { - "name": "Telephone" - }, - { - "name": "Books" - }, - { - "name": "Network costs" - } - ], - "name": "Administration and office expenses" - }, - { - "children": [ - { - "name": "Car maintenance" - }, - { - "name": "Car hire" - }, - { - "name": "Car fuel" - } - ], - "name": "Vehicle expenses" - }, - { - "children": [ - { - "name": "Intangible assets depn" - }, - { - "name": "Tangible assets depn" - } - ], - "name": "Depreciation expense" - }, - { - "children": [ - { - "name": "Entertaining" - }, - { - "name": "Other sundry expenses" - }, - { - "name": "Donations" - }, - { - "name": "Exchange gains/losses" - }, - { - "name": "Bad debts" - }, - { - "name": "Bank, credit card and other financial charges" - }, - { - "name": "Insurance" - } - ], - "name": "Sundry expenses" - }, - { - "children": [ - { - "name": "Subcontractors payments" - }, - { - "name": "Employers NIC" - }, - { - "name": "Admin gross salaries" - }, - { - "name": "Management gross salaries" - }, - { - "name": "Directors remuneration" - }, - { - "name": "Directors pension" - } - ], - "name": "Salaries & wages" - } - ], - "name": "Administrative expenses" - }, - { - "children": [ - { - "name": "Corporation tax expense" - } - ], - "name": "Tax on profit or loss on ordinary activities" - }, - { - "children": [ - { - "name": "Interest paid" - } - ], - "name": "Interest payable and similar charges" - }, - { - "children": [ - { - "name": "Bank Interest received" - }, - { - "name": "Investment Interest received" - } - ], - "name": "Interest receivable and similar income:" - }, - { - "children": [ - { - "name": "Profits/Losses on disposals of assets" - } - ], - "name": "Other operating income" - }, - { - "children": [ - { - "name": "Sales category 1" - }, - { - "name": "Sales category 2" - }, - { - "name": "Sales category 3" - }, - { - "name": "Sales category 4" - } - ], - "name": "Turnover" - }, - { - "children": [ - { - "name": "Distribution vehicles" - }, - { - "name": "Distribution salaries and wages" - }, - { - "children": [ - { - "name": "PR" - }, - { - "name": "Marketing, POS" - }, - { - "name": "Exhibitions and events" - } - ], - "name": "Advertising and promotions" - }, - { - "name": "Shipping" - } - ], - "name": "Distribution costs" - }, - { - "children": [ - { - "name": "Cost of sales 4" - }, - { - "name": "Cost of sales 3" - }, - { - "name": "Cost of sales 2" - }, - { - "name": "Cost of sales 1" - } - ], - "name": "Cost of sales" - } - ], - "name": "Profit and Loss" - } - ], - "name": "Company", - "parent_id": null - } -} \ No newline at end of file diff --git a/erpnext/accounts/doctype/chart_of_accounts/charts/us_account_chart_template_basic.json b/erpnext/accounts/doctype/chart_of_accounts/charts/us_account_chart_template_basic.json deleted file mode 100644 index 327c0e9479..0000000000 --- a/erpnext/accounts/doctype/chart_of_accounts/charts/us_account_chart_template_basic.json +++ /dev/null @@ -1,543 +0,0 @@ -{ - "name": "Basic Chart of Account", - "root": { - "children": [ - { - "children": [ - { - "name": "Automobile Expense", - "report_type": "Profit and Loss" - }, - { - "name": "Payroll Expenses", - "report_type": "Profit and Loss" - }, - { - "name": "Interest Expense", - "report_type": "Profit and Loss" - }, - { - "name": "Continuing Education", - "report_type": "Profit and Loss" - }, - { - "name": "Meals and Entertainment", - "report_type": "Profit and Loss" - }, - { - "name": "Custom Hire and Contract Labor", - "report_type": "Profit and Loss" - }, - { - "name": "Repairs and Maintenance", - "report_type": "Profit and Loss" - }, - { - "name": "Postage and Delivery", - "report_type": "Profit and Loss" - }, - { - "name": "Small Tools and Equipment", - "report_type": "Profit and Loss" - }, - { - "name": "Chemicals Purchased", - "report_type": "Profit and Loss" - }, - { - "name": "Gasoline, Fuel and Oil", - "report_type": "Profit and Loss" - }, - { - "name": "Equipment Rental", - "report_type": "Profit and Loss" - }, - { - "name": "Taxes - Property", - "report_type": "Profit and Loss" - }, - { - "name": "Miscellaneous Expense", - "report_type": "Profit and Loss" - }, - { - "name": "Uniforms", - "report_type": "Profit and Loss" - }, - { - "name": "Veterinary, Breeding, Medicine", - "report_type": "Profit and Loss" - }, - { - "name": "Professional Fees", - "report_type": "Profit and Loss" - }, - { - "name": "Janitorial Expense", - "report_type": "Profit and Loss" - }, - { - "children": [ - { - "name": "General Liability Insurance", - "report_type": "Profit and Loss" - }, - { - "name": "Life and Disability Insurance", - "report_type": "Profit and Loss" - }, - { - "name": "Health Insurance", - "report_type": "Profit and Loss" - }, - { - "name": "Professional Liability", - "report_type": "Profit and Loss" - }, - { - "name": "Worker's Compensation", - "report_type": "Profit and Loss" - } - ], - "name": "Insurance Expense", - "report_type": "Profit and Loss" - }, - { - "name": "Travel Expense", - "report_type": "Profit and Loss" - }, - { - "name": "Advertising and Promotion", - "report_type": "Profit and Loss" - }, - { - "name": "Office Supplies", - "report_type": "Profit and Loss" - }, - { - "name": "Dues and Subscriptions", - "report_type": "Profit and Loss" - }, - { - "name": "Feed Purchased", - "report_type": "Profit and Loss" - }, - { - "name": "Bank Service Charges", - "report_type": "Profit and Loss" - }, - { - "name": "Marketing Expense", - "report_type": "Profit and Loss" - }, - { - "name": "Storage and Warehousing", - "report_type": "Profit and Loss" - }, - { - "name": "Computer and Internet Expenses", - "report_type": "Profit and Loss" - }, - { - "name": "Fertilizers and Lime", - "report_type": "Profit and Loss" - }, - { - "name": "Seeds and Plants Purchased", - "report_type": "Profit and Loss" - }, - { - "name": "Conservation Expenses", - "report_type": "Profit and Loss" - }, - { - "name": "Freight and Trucking", - "report_type": "Profit and Loss" - }, - { - "name": "Depreciation Expense", - "report_type": "Profit and Loss" - }, - { - "name": "Printing and Reproduction", - "report_type": "Profit and Loss" - }, - { - "name": "Car and Truck Expenses", - "report_type": "Profit and Loss" - }, - { - "name": "Charitable Contributions", - "report_type": "Profit and Loss" - }, - { - "name": "Rent Expense", - "report_type": "Profit and Loss" - }, - { - "name": "Utilities", - "report_type": "Profit and Loss" - }, - { - "name": "Telephone Expense", - "report_type": "Profit and Loss" - }, - { - "name": "Business Licenses and Permits", - "report_type": "Profit and Loss" - } - ], - "name": "Expenses", - "report_type": "Profit and Loss" - }, - { - "children": [ - { - "children": [ - { - "name": "Client Trust Account", - "report_type": "Balance Sheet" - }, - { - "children": [ - { - "account_type": "Receivable", - "name": "Account Receivable", - "report_type": "Balance Sheet" - } - ], - "name": "Receivable", - "report_type": "Balance Sheet" - }, - { - "account_type": "Cash", - "name": "Cash or Cash Equivalents", - "report_type": "Balance Sheet" - } - ], - "name": "Current Assets", - "report_type": "Balance Sheet" - }, - { - "children": [ - { - "name": "Security Deposits Asset", - "report_type": "Balance Sheet" - } - ], - "name": "Other Assets", - "report_type": "Balance Sheet" - }, - { - "children": [ - { - "name": "Court Costs", - "report_type": "Balance Sheet" - }, - { - "name": "Advanced Client Costs", - "report_type": "Balance Sheet" - }, - { - "name": "Filing Fees", - "report_type": "Balance Sheet" - }, - { - "name": "Expert Witness Fees", - "report_type": "Balance Sheet" - } - ], - "name": "Other Current Assets", - "report_type": "Balance Sheet" - }, - { - "account_type": "Fixed Asset", - "children": [ - { - "account_type": "Fixed Asset", - "name": "Furniture and Equipment", - "report_type": "Balance Sheet" - }, - { - "name": "Accumulated Depreciation", - "report_type": "Balance Sheet" - } - ], - "name": "Fixed Assets", - "report_type": "Balance Sheet" - } - ], - "name": "Assets", - "report_type": "Balance Sheet" - }, - { - "children": [ - { - "account_type": "Equity", - "children": [ - { - "account_type": "Equity", - "name": "Capital Stock", - "report_type": "Balance Sheet" - }, - { - "account_type": "Equity", - "name": "Retained Earnings", - "report_type": "Balance Sheet" - }, - { - "account_type": "Equity", - "name": "Dividends Paid", - "report_type": "Balance Sheet" - }, - { - "account_type": "Equity", - "name": "Opening Balance Equity", - "report_type": "Balance Sheet" - } - ], - "name": "Equity", - "report_type": "Balance Sheet" - }, - { - "children": [ - { - "children": [ - { - "children": [ - { - "name": "Account Payable", - "report_type": "Balance Sheet" - } - ], - "name": "Payable", - "report_type": "Balance Sheet" - } - ], - "name": "Current Liabilities", - "report_type": "Balance Sheet" - }, - { - "children": [ - { - "name": "Sales Tax Payable", - "report_type": "Balance Sheet" - }, - { - "name": "Customer Deposits Received", - "report_type": "Balance Sheet" - }, - { - "name": "Payroll Liabilities", - "report_type": "Balance Sheet" - }, - { - "name": "Use Tax Payable", - "report_type": "Balance Sheet" - } - ], - "name": "Other Current Liabilities", - "report_type": "Balance Sheet" - } - ], - "name": "Liabilities", - "report_type": "Balance Sheet" - } - ], - "name": "Liabilities and Equity", - "report_type": "Balance Sheet" - }, - { - "children": [ - { - "name": "Settlement Income", - "report_type": "Profit and Loss" - }, - { - "name": "Commodity Credit Loans", - "report_type": "Profit and Loss" - }, - { - "name": "Administrative Fees", - "report_type": "Profit and Loss" - }, - { - "name": "Shipping and Delivery Income", - "report_type": "Profit and Loss" - }, - { - "name": "Sales", - "report_type": "Profit and Loss" - }, - { - "name": "Commission income", - "report_type": "Profit and Loss" - }, - { - "name": "Fuel Tax Credits and Other Inc.", - "report_type": "Profit and Loss" - }, - { - "name": "Livestock Sales", - "report_type": "Profit and Loss" - }, - { - "name": "Custom Hire Income", - "report_type": "Profit and Loss" - }, - { - "name": "Crop Insurance Proceeds", - "report_type": "Profit and Loss" - }, - { - "name": "Legal Fee Income", - "report_type": "Profit and Loss" - }, - { - "name": "Cooperative Distributions", - "report_type": "Profit and Loss" - }, - { - "name": "Job Income", - "report_type": "Profit and Loss" - }, - { - "name": "Crop Sales", - "report_type": "Profit and Loss" - }, - { - "name": "Sales Discounts", - "report_type": "Profit and Loss" - }, - { - "name": "Rental Income", - "report_type": "Profit and Loss" - }, - { - "name": "Farmers Market Sales", - "report_type": "Profit and Loss" - }, - { - "name": "Sales", - "report_type": "Profit and Loss" - }, - { - "name": "Sales Discounts", - "report_type": "Profit and Loss" - }, - { - "name": "Service Income", - "report_type": "Profit and Loss" - }, - { - "name": "Agricultural Program Payments", - "report_type": "Profit and Loss" - } - ], - "name": "Income", - "report_type": "Profit and Loss" - }, - { - "children": [ - { - "name": "Proceeds from Sale of Assets", - "report_type": "Profit and Loss" - }, - { - "name": "Finance Charge Income", - "report_type": "Profit and Loss" - }, - { - "name": "Interest Income", - "report_type": "Profit and Loss" - }, - { - "name": "Insurance Proceeds Received", - "report_type": "Profit and Loss" - } - ], - "name": "Other Income", - "report_type": "Profit and Loss" - }, - { - "account_type": "Cost of Goods Sold", - "children": [ - { - "account_type": "Cost of Goods Sold", - "name": "Other Job Related Costs", - "report_type": "Profit and Loss" - }, - { - "account_type": "Cost of Goods Sold", - "name": "Commissions Paid", - "report_type": "Profit and Loss" - }, - { - "account_type": "Cost of Goods Sold", - "name": "Tools and Small Equipment", - "report_type": "Profit and Loss" - }, - { - "account_type": "Cost of Goods Sold", - "name": "Merchant Account Fees", - "report_type": "Profit and Loss" - }, - { - "account_type": "Cost of Goods Sold", - "name": "Job Materials Purchased", - "report_type": "Profit and Loss" - }, - { - "account_type": "Cost of Goods Sold", - "name": "Subcontracted Services", - "report_type": "Profit and Loss" - }, - { - "account_type": "Cost of Goods Sold", - "name": "Equipment Rental for Jobs", - "report_type": "Profit and Loss" - }, - { - "account_type": "Cost of Goods Sold", - "name": "Purchases - Resale Items", - "report_type": "Profit and Loss" - }, - { - "account_type": "Cost of Goods Sold", - "name": "Commissions Paid", - "report_type": "Profit and Loss" - }, - { - "account_type": "Cost of Goods Sold", - "name": "Freight and Shipping Costs", - "report_type": "Profit and Loss" - }, - { - "account_type": "Cost of Goods Sold", - "name": "Merchant Account Fees", - "report_type": "Profit and Loss" - }, - { - "account_type": "Cost of Goods Sold", - "name": "Media Purchased for Clients", - "report_type": "Profit and Loss" - }, - { - "account_type": "Cost of Goods Sold", - "name": "Purchase Discounts", - "report_type": "Profit and Loss" - }, - { - "account_type": "Cost of Goods Sold", - "name": "Subcontractors Expense", - "report_type": "Profit and Loss" - } - ], - "name": "Cost of Goods Sold", - "report_type": "Profit and Loss" - } - ], - "name": "Basic", - "parent_id": null - } -} \ No newline at end of file diff --git a/erpnext/accounts/doctype/chart_of_accounts/charts/uy_uy_chart_template.json b/erpnext/accounts/doctype/chart_of_accounts/charts/uy_uy_chart_template.json deleted file mode 100644 index 3454273b70..0000000000 --- a/erpnext/accounts/doctype/chart_of_accounts/charts/uy_uy_chart_template.json +++ /dev/null @@ -1,875 +0,0 @@ -{ - "name": "Plan de Cuentas Uruguay - Template", - "root": { - "children": [ - { - "children": [ - { - "children": [ - { - "children": [ - { - "name": "Deuds. Contratos de Cambio Import.", - "report_type": "Balance Sheet" - }, - { - "name": "Proveedores de Plaza", - "report_type": "Balance Sheet" - }, - { - "name": "Acreedores Varios (def)", - "report_type": "Balance Sheet" - }, - { - "name": "Proveedores por Importaciones", - "report_type": "Balance Sheet" - }, - { - "name": "Documentos a Pagar ds/Comerciales", - "report_type": "Balance Sheet" - }, - { - "name": "Intereses a vencer ds/Comerciales", - "report_type": "Balance Sheet" - } - ], - "name": "DEUDAS COMERCIALES" - }, - { - "children": [ - { - "name": "Responsabilidad frente a terceros", - "report_type": "Balance Sheet" - } - ], - "name": "PREVISIONES" - }, - { - "children": [ - { - "name": "Controladas/Vinculadas", - "report_type": "Balance Sheet" - }, - { - "name": "Sueldos y Jornales a pagar", - "report_type": "Balance Sheet" - }, - { - "name": "Acreedores fiscales", - "report_type": "Balance Sheet" - }, - { - "name": "Otras deudas", - "report_type": "Balance Sheet" - }, - { - "name": "Saldos Acreedores Cuentas Directores", - "report_type": "Balance Sheet" - }, - { - "children": [ - { - "account_type": "Tax", - "name": "Patrimonio del Ejercicio" - }, - { - "account_type": "Tax", - "name": "Patrimonio Anticipo a Pagar" - }, - { - "account_type": "Tax", - "name": "Patrimonio a Pagar" - } - ], - "name": "DGI PATRIMONIO" - }, - { - "name": "Cobros Anticipados", - "report_type": "Balance Sheet" - }, - { - "name": "Dividendos a Pagar", - "report_type": "Balance Sheet" - }, - { - "name": "Casa Matriz, Empresas Controlantes,", - "report_type": "Balance Sheet" - }, - { - "name": "Acreedores por Cargas Sociales", - "report_type": "Balance Sheet" - }, - { - "children": [ - { - "account_type": "Tax", - "name": "Irae a Pagar" - }, - { - "account_type": "Tax", - "name": "Irae Anticipo a Pagar" - }, - { - "account_type": "Tax", - "name": "Irae del Ejercicio" - } - ], - "name": "DGI IRAE" - }, - { - "children": [ - { - "account_type": "Tax", - "name": "Icosa del Ejercicio" - }, - { - "account_type": "Tax", - "name": "Icosa a Pagar" - }, - { - "account_type": "Tax", - "name": "Icosa Anticipo a Pagar" - } - ], - "name": "DGI ICOSA" - } - ], - "name": "DEUDAS DIVERSAS" - }, - { - "children": [ - { - "account_type": "Tax", - "name": "Irpf Retenido" - }, - { - "account_type": "Tax", - "name": "Iva Retenido" - }, - { - "account_type": "Tax", - "name": "Bps" - }, - { - "account_type": "Tax", - "name": "Iva a Pagar" - }, - { - "account_type": "Tax", - "name": "Iva Ventas B\u00e1sica" - }, - { - "account_type": "Tax", - "name": "Iva Ventas M\u00ednima" - } - ], - "name": "DGI IVA x VENTAS" - }, - { - "children": [ - { - "name": "Ints. a vencer ds/Financieras", - "report_type": "Profit and Loss" - }, - { - "name": "Prestamos Bancarios", - "report_type": "Balance Sheet" - }, - { - "name": "Documentos a pagar MN a pagar ds/Financieras", - "report_type": "Balance Sheet" - }, - { - "name": "Obligaciones", - "report_type": "Balance Sheet" - }, - { - "name": "Documentos a pagar ME a pagar ds/Financieras", - "report_type": "Balance Sheet" - } - ], - "name": "DEUDAS FINANCIERAS" - } - ], - "name": "PASIVO CORRIENTE" - }, - { - "children": [ - { - "children": [ - { - "name": "Deudas Comerciales", - "report_type": "Balance Sheet" - } - ], - "name": "DEUDAS COMERCIALES" - }, - { - "children": [ - { - "name": "Deudas Financieras", - "report_type": "Balance Sheet" - } - ], - "name": "DEUDAS FINANCIERAS" - }, - { - "children": [ - { - "name": "Previsiones No Corrientes", - "report_type": "Balance Sheet" - } - ], - "name": "PREVISIONES NO CORRIENTES" - }, - { - "children": [ - { - "name": "Deudas Diversas", - "report_type": "Balance Sheet" - } - ], - "name": "DEUDAS DIVERSAS" - } - ], - "name": "PASIVO NO CORRIENTE" - } - ], - "name": "PASIVO" - }, - { - "children": [ - { - "children": [ - { - "children": [ - { - "account_type": "Equity", - "name": "Revaluaciones fiscales", - "report_type": "Balance Sheet" - }, - { - "account_type": "Equity", - "name": "Revaluaciones voluntarias", - "report_type": "Balance Sheet" - } - ], - "name": "AJUSTES PATRIMONIO (H)" - } - ], - "name": "AJUSTES AL PATRIMONIO" - }, - { - "children": [ - { - "name": "APORTES A CAPITALIZAR" - }, - { - "children": [ - { - "account_type": "Equity", - "name": "Capital Integrado", - "report_type": "Balance Sheet" - } - ], - "name": "CAPITAL" - } - ], - "name": "APORTE DE PROPIETARIOS/SOCIOS" - }, - { - "children": [ - { - "children": [ - { - "account_type": "Equity", - "name": "Resultados del ejercicio", - "report_type": "Balance Sheet" - }, - { - "account_type": "Equity", - "name": "Dividendos provisorios", - "report_type": "Balance Sheet" - } - ], - "name": "RESULTADOS ACUMULADOS" - }, - { - "children": [ - { - "account_type": "Equity", - "name": "Reservas Legales", - "report_type": "Balance Sheet" - }, - { - "account_type": "Equity", - "name": "Reservas Voluntarias", - "report_type": "Balance Sheet" - }, - { - "account_type": "Equity", - "name": "P\u00e9rdidas y Ganancias", - "report_type": "Balance Sheet" - } - ], - "name": "RESERVAS" - } - ], - "name": "GANANCIAS RETENIDAS" - } - ], - "name": "PATRIMONIO" - }, - { - "children": [ - { - "children": [ - { - "children": [ - { - "name": "Importaciones en tramite", - "report_type": "Balance Sheet" - }, - { - "name": "Materiales y Suministros", - "report_type": "Balance Sheet" - }, - { - "name": "Materias Primas", - "report_type": "Balance Sheet" - }, - { - "name": "Productos en Proceso", - "report_type": "Balance Sheet" - }, - { - "name": "Productos Terminados", - "report_type": "Balance Sheet" - }, - { - "name": "Mercaderia de Reventa", - "report_type": "Balance Sheet" - }, - { - "name": "Prevision p/desvalorizaciones", - "report_type": "Balance Sheet" - } - ], - "name": "BIENES DE CAMBIO" - }, - { - "children": [ - { - "name": "Depositos en Garantia" - }, - { - "name": "Pagos adelantados", - "report_type": "Balance Sheet" - }, - { - "name": "Saldos Deudor de ctas de Directores" - }, - { - "name": "Anticipos a Proveedores", - "report_type": "Balance Sheet" - }, - { - "name": "Casa Matriz, Empresas Controlantes" - }, - { - "name": "Controladas / Vinculadas" - } - ], - "name": "OTROS CREDITOS" - }, - { - "children": [ - { - "account_type": "Tax", - "name": "Iva Retenciones" - }, - { - "account_type": "Tax", - "name": "Iva Pagos" - }, - { - "account_type": "Tax", - "name": "Iva Importaci\u00f3n" - }, - { - "account_type": "Tax", - "name": "Iva Compras M\u00ednima" - }, - { - "account_type": "Tax", - "name": "Iva Compras B\u00e1sica" - }, - { - "account_type": "Tax", - "name": "Iva Anticipo Importaci\u00f3n" - } - ], - "name": "DGI IVA x COMPRAS" - }, - { - "children": [ - { - "name": "Previsi\u00f3n para desvalorizaciones" - }, - { - "name": "Intereses percibidos por adelantado" - }, - { - "name": "Valores P\u00fablicos" - }, - { - "name": "Dep\u00f3sitos Bancarios" - } - ], - "name": "INVERSIONES TEMPORARIAS" - }, - { - "children": [ - { - "name": "Ingresos diferidos", - "report_type": "Balance Sheet" - }, - { - "name": "Prevision para Deudores Incobrables" - }, - { - "name": "Prevision p/dtos y Bonificaciones" - }, - { - "name": "Intereses percibidos por adelantado", - "report_type": "Balance Sheet" - }, - { - "name": "Documentos a Cobrar MN", - "report_type": "Balance Sheet" - }, - { - "name": "Deudores por Exportaciones", - "report_type": "Balance Sheet" - }, - { - "name": "Deudores Simples Plaza", - "report_type": "Balance Sheet" - }, - { - "name": "Deudores Varios (def)", - "report_type": "Balance Sheet" - }, - { - "name": "Cheques en Cartera ME", - "report_type": "Balance Sheet" - }, - { - "name": "Cheques en Cartera MN", - "report_type": "Balance Sheet" - }, - { - "name": "Documentos a Cobrar ME", - "report_type": "Balance Sheet" - } - ], - "name": "CREDITOS POR VENTAS" - }, - { - "children": [ - { - "name": "Caja Moneda Nacional" - }, - { - "name": "Caja Moneda Extranjera" - }, - { - "name": "Banco Cuenta Corriente ME" - }, - { - "name": "Banco Cuenta Corriente" - }, - { - "name": "Movimientos Banco (def)" - } - ], - "name": "DISPONIBILIDADES" - }, - { - "children": [ - { - "account_type": "Tax", - "name": "Patrimonio Anticipo" - }, - { - "account_type": "Tax", - "name": "Icosa Anticipo" - }, - { - "account_type": "Tax", - "name": "Irae Anticipo" - }, - { - "name": "Ingresos diferidos", - "report_type": "Profit and Loss" - }, - { - "name": "Ingresos percibidos por adelantado", - "report_type": "Profit and Loss" - }, - { - "name": "Prevision para Deudores Incobrables", - "report_type": "Profit and Loss" - }, - { - "account_type": "Tax", - "name": "Diversos" - } - ], - "name": "DGI ANTICIPOS" - } - ], - "name": "ACTIVO CORRIENTE" - }, - { - "children": [ - { - "children": [ - { - "name": "Amortizaciones Acumuladas", - "report_type": "Balance Sheet" - }, - { - "name": "Patentes, marcas y licencias", - "report_type": "Balance Sheet" - }, - { - "name": "Gastos de investigacion", - "report_type": "Balance Sheet" - } - ], - "name": "INTANGIBLES" - }, - { - "children": [ - { - "name": "Veh\u00edculos", - "report_type": "Balance Sheet" - }, - { - "name": "Muebles y \u00datiles", - "report_type": "Balance Sheet" - 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}, - { - "children": [ - { - "name": "Representaci\u00f3n", - "report_type": "Profit and Loss" - }, - { - "name": "Energ\u00eda El\u00e9ctrica y Aguas Corrientes", - "report_type": "Profit and Loss" - }, - { - "name": "Servicios Contratados", - "report_type": "Profit and Loss" - }, - { - "name": "Honorarios Profesionales", - "report_type": "Profit and Loss" - }, - { - "name": "Mantenimiento Veh\u00edculos", - "report_type": "Profit and Loss" - }, - { - "name": "Combustible", - "report_type": "Profit and Loss" - }, - { - "name": "Papeler\u00eda", - "report_type": "Profit and Loss" - }, - { - "name": "Cargas Sociales", - "report_type": "Profit and Loss" - }, - { - "name": "Fletes", - "report_type": "Profit and Loss" - }, - { - "name": "Comunicaciones y Servicios Telef\u00f3nicos", - "report_type": "Profit and Loss" - }, - { - "name": "Seguros", - "report_type": "Profit and Loss" - }, - { - "name": "Sueldos y Jornales", - "report_type": "Profit and Loss" - }, - { - "name": "Gastos Varios (def)", - "report_type": "Profit and Loss" - }, - { - "name": "Publicidad", - "report_type": "Profit and Loss" - }, - { - "name": "Alquileres", - "report_type": "Profit and Loss" - } - ], - "name": "GASTOS DE ADMINISTRACION Y VENTAS" - }, - { - "children": [ - { - "name": "Retenciones", - "report_type": "Balance Sheet" - }, - { - "name": "Otros", - "report_type": "Balance Sheet" - }, - { - "children": [ - { - "account_type": "Tax", - "name": "IVA ventas 10%" - }, - { - "account_type": "Tax", - "name": "IVA ventas 22%" - } - ], - "name": "IVA x VENTAS" - }, - { - "name": "Contribuciones", - "report_type": "Balance Sheet" - } - ], - "name": "OBLIGACIONES TRIBUTARIAS" - }, - { - "children": [ - { - "name": "Multas y Recargos Fiscales", - "report_type": "Profit and Loss" - }, - { - "name": "Descuentos Concedidos", - "report_type": "Profit and Loss" - }, - { - "name": "Diferencias de Cambio perdidas", - "report_type": "Profit and Loss" - }, - { - "name": "Intereses y Gastos Bancarios", - "report_type": "Profit and Loss" - } - ], - "name": "GASTOS FINANCIEROS" - }, - { - "children": [ - { - "name": "Costos de lo vendido", - "report_type": "Profit and Loss" - }, - { - "name": "Costo de Mercader\u00edas", - "report_type": "Profit and Loss" - }, - { - "name": "Costo de Venta de Bienes de Uso", - "report_type": "Profit and Loss" - } - ], - "name": "COSTO DE LO VENDIDO" - } - ], - "name": "PERDIDAS" - } - ], - "name": "Uruguay - Plan de Cuentas" - } -} \ No newline at end of file diff --git a/erpnext/accounts/doctype/chart_of_accounts/charts/ve_ve_chart_template_amd.json b/erpnext/accounts/doctype/chart_of_accounts/charts/ve_ve_chart_template_amd.json deleted file mode 100644 index 803ef2cb88..0000000000 --- a/erpnext/accounts/doctype/chart_of_accounts/charts/ve_ve_chart_template_amd.json +++ /dev/null @@ -1,1526 +0,0 @@ -{ - "name": "Venezuelan - Account", - "root": { - "children": [ - { - "children": [ - { - "children": [ - { - "children": [ - { - "children": [ - { - "name": "INGRESOS POR SERVICIOS" - } - ], - "name": "INGRESOS POR SERVICIOS" - }, - { - "children": [ - { - "name": "VENTAS EXPORTACION" - }, - { - "name": "VENTAS NACIONALES AL DETAL" - }, - { - "name": "VENTAS INMUEBLES" - }, - { - "name": "VENTAS NACIONALES AL MAYOR" - } - ], - "name": "VENTAS" - }, - { - "children": [ - { - "name": "DEVOLUCIONES EN VENTAS" - }, - { - "name": "DESCUENTOS EN VENTAS" - } - ], - "name": "DESCUENTOS Y DEVOLUCION EN VENTAS" - } - ], - "name": "INGRESOS OPERACIONALES" - } - ], - "name": "INGRESOS OPERACIONALES" - } - ], - "name": "INGRESOS" - }, - { - "children": [ - { - "children": [ - { - "children": [ - { - "children": [ - { - "name": "CAPITAL SUSCRITO POR COPBAR" - }, - { - "name": "ACTUALIZACION DEL VALOR" - }, - { - "name": "CAPITAL SOCIAL PAGADO" - } - ], - "name": "CAPITAL SOCIAL PAGADO" - } - ], - "name": "CAPITAL SOCIAL PAGADO" - }, - { - "children": [ - { - "children": [ - { - "name": "ACCIONES EN TESORERIA" - }, - { - "name": "ACTUALIZACION DE VALOR" - } - ], - "name": "ACCIONES EN TESORERIA" - } - ], - "name": "ACCIONES EN TESORERIA" - } - ], - "name": "CAPITAL SOCIAL" - }, - { - "children": [ - { - "children": [ - { - "children": [ - { - "name": "VALOR ORIGINAL" - }, - { - "name": "ACTUALIZACION DEL VALOR" - } - ], - "name": "OTRAS RESERVAS" - } - ], - "name": "OTRAS RESERVAS" - }, - { - "children": [ - { - "children": [ - { - "name": "VALOR ORIGINAL RESERVA LEGAL" - }, - { - "name": "ACTUALIZACION DE VALOR" - } - ], - "name": "RESERVA LEGAL" - } - ], - "name": "RESERVA LEGAL" - } - ], - "name": "RESERVA DE CAPITAL" - }, - { - "children": [ - { - "children": [ - { - "children": [ - { - "name": "REAJUSTE POR INFLACION" - }, - { - "name": "REI-EJERCICIO" - }, - { - "name": "REI-ACUMULADOS" - }, - { - "name": "EXCLUSIONES FISCALES" - }, - { - "name": "ACTUALIZACION DEL PATRIMONIO" - } - ], - "name": "RESULTADO POR EXPOS. 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}, - { - "name": "DISTRIBUCION Y REPARTO LOCALES" - }, - { - "name": "CUENTAS INCOBRABLES NACIONALES" - }, - { - "name": "PRODUCCION MATERIAL P.O.P." - }, - { - "name": "TRANSPORTE Y FLETES" - }, - { - "name": "PATENTE INDUSTRIA Y COMERCIO" - } - ], - "name": "GASTOS DE DISTRIBUCION" - } - ], - "name": "GASTOS COMERCIALIZACION" - }, - { - "children": [ - { - "children": [ - { - "name": "BENEFICIOS COMEDOR" - }, - { - "name": "BENEFICIOS UNIFORMES" - }, - { - "name": "SUELDOS EMPLEADOS" - }, - { - "name": "HORAS EXTRAS" - }, - { - "name": "SUELDOS DIRECTIVOS" - }, - { - "name": "COMISION AL PERSONAL" - }, - { - "name": "HORAS EXTRAORDINARIAS" - }, - { - "name": "PROGRAMA DE ALIMENTACION EMPLEADOS" - }, - { - "name": "TRANSPORTE Y ALIMENTACION" - }, - { - "name": "GASTOS PERSONAL CONTRATADO" - }, - { - "name": "GASTOS PERSONAL TRANSFERIDOSR" - }, - { - "name": "VIATICOS Y GASTOS DE REPRESENTACION" - }, - { - "name": "PRIMA POR RENDIMIENTO" - }, - { - "name": "SEGURO H.C.M." - }, - { - "name": "CONTRIBUCIONES I.N.C.E.S." - }, - { - "name": "CONTRIBUCIONES F.A.O.V." - }, - { - "name": "CONTRIBUCIONES I.V.S.S." - }, - { - "name": "BONO VACACIONAL" - }, - { - "name": "LOCTI" - }, - { - "name": "LOPCYMAT" - }, - { - "name": "BONIFICACION UNICA ESPECIAL" - }, - { - "name": "GASTOS PERSONAL PASANTE" - }, - { - "name": "UTILIDADES" - }, - { - "name": "VACACIONES" - }, - { - "name": "BENEFICIOS ADIESTRAMIENTOS-CURSOS" - }, - { - "name": "BENEFICIOS BECAS" - }, - { - "name": "BENEFICIOS SERVICIOS MEDICOS" - }, - { - "name": "PRESTACIONES SOCIALES" - }, - { - "name": "INTERESES S/PRESTACIONES SOCIALES" - } - ], - "name": "GASTOS PERSONAL" - } - ], - "name": "GASTOS DE PERSONAL" - } - ], - "name": "GASTOS OPERATIVOS" - } - ], - "name": "GASTOS" - }, - { - "children": [ - { - "children": [ - { - "children": [ - { - "children": [ - { - "name": "COSTO DE VENTAS" - } - ], - "name": "COSTO DE VENTAS" - } - ], - "name": "COSTO DE VENTAS" - } - ], - "name": "COSTO DE VENTAS" - } - ], - "name": "COSTO" - }, - { - "children": [ - { - "children": [ - { - "children": [ - { - "children": [ - { - "name": "OTROS INGRESOS FINANCIEROS" - }, - { - "name": "INTERESES DE BANCOS NACIONALES" - }, - { - "name": "INTERESES DE BANCOS EXTRANJEROS" - } - ], - "name": "INGRESOS FINANCIEROS" - }, - { - "children": [ - { - "name": "GANANCIAS EN VENTAS DE ACTIVOS FIJOS" - }, - { - "name": "GANANCIAS EN DIFERENCIAL CAMBIARIO" - }, - { - "name": "GANANCIAS EN VENTAS DE INVERSIONES" - }, - { - "name": "OTROS INGRESOS" - }, - { - "name": "INTERESES VARIOS" - }, - { - "name": "AJUSTES A\u00d1OS ANTERIORES" - } - ], - "name": "OTROS INGRESOS" - } - ], - "name": "OTROS INGRESOS" - } - ], - "name": "OTROS INGRESOS" - }, - { - "children": [ - { - "children": [ - { - "children": [ - { - "name": "PERDIDA POR ROBO DE INVENTARIO" - }, - { - "name": "FLUCTUACION CAMBIARIA NO REALIZADAS" - }, - { - "name": "PERDIDAS EN VENTAS ACTIVOS FIJOS" - }, - { - "name": "INTERESES S/PRESTACIONES SOCIALES" - }, - { - "name": "AJUSTE DE A\u00d1OS ANTERIORES" - }, - { - "name": "PERDIDAS EN DIFERENCIAL CAMBIARIO" - }, - { - "name": "PERDIDAS EN VENTAS DE INVERSIONES" - }, - { - "name": "PERDIDAS EN INVERSIONES DE BONOS P." - } - ], - "name": "OTROS EGRESOS" - }, - { - "children": [ - { - "name": "IMPUESTOS A LAS TRANSACIONES FINANCIERAS" - } - ], - "name": "EGRESOS NO GRAVABLES" - }, - { - "children": [ - { - "name": "INTERESES BANCOS NACIONALES" - }, - { - "name": "COMISIONES TICKET DE ALIMENTACION" - }, - { - "name": "COMSIONES Y GASTOS BANCARIOS" - }, - { - "name": "OTROS EGRESOS" - } - ], - "name": "GASTOS FINANCIEROS" - } - ], - "name": "GASTOS FINANCIEROS" - } - ], - "name": "EGRESOS" - } - ], - "name": "OTROS INGRESOS (EGRESOS)" - } - ], - "name": "Main Account Company" - } -} \ No newline at end of file diff --git a/erpnext/accounts/doctype/chart_of_accounts/import_charts.py b/erpnext/accounts/doctype/chart_of_accounts/import_charts.py deleted file mode 100644 index 7a47f6ee36..0000000000 --- a/erpnext/accounts/doctype/chart_of_accounts/import_charts.py +++ /dev/null @@ -1,27 +0,0 @@ -# Copyright (c) 2013, Web Notes Technologies Pvt. Ltd. and Contributors -# License: GNU General Public License v3. See license.txt - -from __future__ import unicode_literals -import frappe, os, json - -def import_charts(): - print "Importing Chart of Accounts" - frappe.db.sql("""delete from `tabChart of Accounts`""") - charts_dir = os.path.join(os.path.dirname(__file__), "charts") - for fname in os.listdir(charts_dir): - if fname.endswith(".json"): - with open(os.path.join(charts_dir, fname), "r") as f: - chart = json.loads(f.read()) - country = frappe.db.get_value("Country", {"code": fname.split("_", 1)[0]}) - if country: - doc = frappe.get_doc({ - "doctype":"Chart of Accounts", - "chart_name": chart.get("name"), - "source_file": fname, - "country": country - }).insert() - #print doc.name.encode("utf-8") - #else: - #print "No chart for: " + chart.get("name").encode("utf-8") - - frappe.db.commit() diff --git a/erpnext/setup/doctype/company/company.js b/erpnext/setup/doctype/company/company.js index 44f228f29c..2e5898e5ea 100644 --- a/erpnext/setup/doctype/company/company.js +++ b/erpnext/setup/doctype/company/company.js @@ -1,6 +1,8 @@ // Copyright (c) 2013, Web Notes Technologies Pvt. Ltd. and Contributors // License: GNU General Public License v3. See license.txt +frappe.provide("erpnext.company"); + cur_frm.cscript.refresh = function(doc, cdt, cdn) { if(doc.abbr && !doc.__islocal) { cur_frm.set_df_property("abbr", "read_only", 1); @@ -10,6 +12,31 @@ cur_frm.cscript.refresh = function(doc, cdt, cdn) { cur_frm.toggle_enable("default_currency", (cur_frm.doc.__onload && !cur_frm.doc.__onload.transactions_exist)); } + + erpnext.company.set_chart_of_accounts_options(doc); +} + +frappe.ui.form.on("Company", "country", function(frm) { + erpnext.company.set_chart_of_accounts_options(frm.doc); +}) + +erpnext.company.set_chart_of_accounts_options = function(doc) { + var selected_value = doc.chart_of_accounts; + if(doc.country) { + return frappe.call({ + method: "erpnext.accounts.doctype.account.chart_of_accounts.chart_of_accounts.get_charts_for_country", + args: { + "country": doc.country, + }, + callback: function(r) { + if(!r.exc) { + set_field_options("chart_of_accounts", [""].concat(r.message).join("\n")); + if(in_list(r.message, selected_value)) + cur_frm.set_value("chart_of_accounts", selected_value); + } + } + }) + } } cur_frm.cscript.change_abbr = function() { @@ -69,14 +96,6 @@ cur_frm.fields_dict.receivables_group.get_query = function(doc) { } } -cur_frm.get_field("chart_of_accounts").get_query = function(doc) { - return { - filters: { - "country": doc.country - } - } -} - cur_frm.fields_dict.payables_group.get_query = cur_frm.fields_dict.receivables_group.get_query; diff --git a/erpnext/setup/doctype/company/company.json b/erpnext/setup/doctype/company/company.json index 773526a01c..70ca8443b4 100644 --- a/erpnext/setup/doctype/company/company.json +++ b/erpnext/setup/doctype/company/company.json @@ -72,17 +72,17 @@ { "fieldname": "charts_section", "fieldtype": "Section Break", - "hidden": 1, + "hidden": 0, "label": "Chart of Accounts", "permlevel": 0 }, { "fieldname": "chart_of_accounts", - "fieldtype": "Link", + "fieldtype": "Select", "hidden": 0, "ignore_user_permissions": 1, "label": "Chart of Accounts", - "options": "Chart of Accounts", + "options": "", "permlevel": 0 }, { @@ -356,7 +356,7 @@ ], "icon": "icon-building", "idx": 1, - "modified": "2014-08-07 05:20:47.711849", + "modified": "2014-08-25 17:11:09.320856", "modified_by": "Administrator", "module": "Setup", "name": "Company", diff --git a/erpnext/setup/doctype/company/company.py b/erpnext/setup/doctype/company/company.py index 1846052da3..3ac0582f88 100644 --- a/erpnext/setup/doctype/company/company.py +++ b/erpnext/setup/doctype/company/company.py @@ -83,16 +83,13 @@ class Company(Document): def create_default_accounts(self): if self.chart_of_accounts: - self.import_chart_of_account() + from erpnext.accounts.doctype.account.chart_of_accounts.chart_of_accounts import create_charts + create_charts(self.chart_of_accounts, self.name) else: self.create_standard_accounts() frappe.db.set(self, "receivables_group", _("Accounts Receivable") + " - " + self.abbr) frappe.db.set(self, "payables_group", _("Accounts Payable") + " - " + self.abbr) - def import_chart_of_account(self): - chart = frappe.get_doc("Chart of Accounts", self.chart_of_accounts) - chart.create_accounts(self.name) - def add_acc(self, lst): account = frappe.get_doc({ "doctype": "Account", diff --git a/erpnext/setup/doctype/company/fixtures/india/__init__.py b/erpnext/setup/doctype/company/fixtures/india/__init__.py index d52b30402e..5346d74e52 100644 --- a/erpnext/setup/doctype/company/fixtures/india/__init__.py +++ b/erpnext/setup/doctype/company/fixtures/india/__init__.py @@ -22,62 +22,62 @@ def install(company): # accounts - fld_dict = { - 'account_name': 0, - 'parent_account': 1, - 'group_or_ledger': 2, - 'account_type': 3, - 'report_type': 4, - 'tax_rate': 5, - 'root_type': 6 - } - - acc_list_india = [ - [_('CENVAT Capital Goods'),_(_('Tax Assets')),'Ledger','Chargeable','Balance Sheet', None, 'Asset'], - [_('CENVAT'),_('Tax Assets'),'Ledger','Chargeable','Balance Sheet', None, 'Asset'], - [_('CENVAT Service Tax'),_('Tax Assets'),'Ledger','Chargeable','Balance Sheet', None, 'Asset'], - [_('CENVAT Service Tax Cess 1'),_('Tax Assets'),'Ledger','Chargeable','Balance Sheet', None, 'Asset'], - [_('CENVAT Service Tax Cess 2'),_('Tax Assets'),'Ledger','Chargeable','Balance Sheet', None, 'Asset'], - [_('CENVAT Edu Cess'),_('Tax Assets'),'Ledger','Chargeable','Balance Sheet', None, 'Asset'], - [_('CENVAT SHE Cess'),_('Tax Assets'),'Ledger','Chargeable','Balance Sheet', None, 'Asset'], - [_('Excise Duty 4'),_('Tax Assets'),'Ledger','Tax','Balance Sheet','4.00', 'Asset'], - [_('Excise Duty 8'),_('Tax Assets'),'Ledger','Tax','Balance Sheet','8.00', 'Asset'], - [_('Excise Duty 10'),_('Tax Assets'),'Ledger','Tax','Balance Sheet','10.00', 'Asset'], - [_('Excise Duty 14'),_('Tax Assets'),'Ledger','Tax','Balance Sheet','14.00', 'Asset'], - [_('Excise Duty Edu Cess 2'),_('Tax Assets'),'Ledger','Tax','Balance Sheet','2.00', 'Asset'], - [_('Excise Duty SHE Cess 1'),_('Tax Assets'),'Ledger','Tax','Balance Sheet','1.00', 'Asset'], - [_('P L A'),_('Tax Assets'),'Ledger','Chargeable','Balance Sheet', None, 'Asset'], - [_('P L A - Cess Portion'),_('Tax Assets'),'Ledger','Chargeable','Balance Sheet', None, 'Asset'], - [_('Edu. Cess on Excise'),_('Duties and Taxes'),'Ledger','Tax','Balance Sheet','2.00', 'Liability'], - [_('Edu. Cess on Service Tax'),_('Duties and Taxes'),'Ledger','Tax','Balance Sheet','2.00', 'Liability'], - [_('Edu. Cess on TDS'),_('Duties and Taxes'),'Ledger','Tax','Balance Sheet','2.00', 'Liability'], - [_('Excise Duty @ 4'),_('Duties and Taxes'),'Ledger','Tax','Balance Sheet','4.00', 'Liability'], - [_('Excise Duty @ 8'),_('Duties and Taxes'),'Ledger','Tax','Balance Sheet','8.00', 'Liability'], - [_('Excise Duty @ 10'),_('Duties and Taxes'),'Ledger','Tax','Balance Sheet','10.00', 'Liability'], - [_('Excise Duty @ 14'),_('Duties and Taxes'),'Ledger','Tax','Balance Sheet','14.00', 'Liability'], - [_('Service Tax'),_('Duties and Taxes'),'Ledger','Tax','Balance Sheet','10.3', 'Liability'], - [_('SHE Cess on Excise'),_('Duties and Taxes'),'Ledger','Tax','Balance Sheet','1.00', 'Liability'], - [_('SHE Cess on Service Tax'),_('Duties and Taxes'),'Ledger','Tax','Balance Sheet','1.00', 'Liability'], - [_('SHE Cess on TDS'),_('Duties and Taxes'),'Ledger','Tax','Balance Sheet','1.00', 'Liability'], - [_('Professional Tax'),_('Duties and Taxes'),'Ledger','Chargeable','Balance Sheet', None, 'Liability'], - [_('VAT'),_('Duties and Taxes'),'Ledger','Chargeable','Balance Sheet', None, 'Liability'], - [_('TDS (Advertisement)'),_('Duties and Taxes'),'Ledger','Chargeable','Balance Sheet', None, 'Liability'], - [_('TDS (Commission)'),_('Duties and Taxes'),'Ledger','Chargeable','Balance Sheet', None, 'Liability'], - [_('TDS (Contractor)'),_('Duties and Taxes'),'Ledger','Chargeable','Balance Sheet', None, 'Liability'], - [_('TDS (Interest)'),_('Duties and Taxes'),'Ledger','Chargeable','Balance Sheet', None, 'Liability'], - [_('TDS (Rent)'),_('Duties and Taxes'),'Ledger','Chargeable','Balance Sheet', None, 'Liability'], - [_('TDS (Salary)'),_('Duties and Taxes'),'Ledger','Chargeable','Balance Sheet', None, 'Liability'] - ] - - for lst in acc_list_india: - account = frappe.get_doc({ - "doctype": "Account", - "freeze_account": "No", - "master_type": "", - "company": company.name - }) - - for d in fld_dict.keys(): - account.set(d, (d == 'parent_account' and lst[fld_dict[d]]) and lst[fld_dict[d]] +' - '+ company.abbr or lst[fld_dict[d]]) - - account.insert() + # fld_dict = { + # 'account_name': 0, + # 'parent_account': 1, + # 'group_or_ledger': 2, + # 'account_type': 3, + # 'report_type': 4, + # 'tax_rate': 5, + # 'root_type': 6 + # } + # + # acc_list_india = [ + # [_('CENVAT Capital Goods'),_(_('Tax Assets')),'Ledger','Chargeable','Balance Sheet', None, 'Asset'], + # [_('CENVAT'),_('Tax Assets'),'Ledger','Chargeable','Balance Sheet', None, 'Asset'], + # [_('CENVAT Service Tax'),_('Tax Assets'),'Ledger','Chargeable','Balance Sheet', None, 'Asset'], + # [_('CENVAT Service Tax Cess 1'),_('Tax Assets'),'Ledger','Chargeable','Balance Sheet', None, 'Asset'], + # [_('CENVAT Service Tax Cess 2'),_('Tax Assets'),'Ledger','Chargeable','Balance Sheet', None, 'Asset'], + # [_('CENVAT Edu Cess'),_('Tax Assets'),'Ledger','Chargeable','Balance Sheet', None, 'Asset'], + # [_('CENVAT SHE Cess'),_('Tax Assets'),'Ledger','Chargeable','Balance Sheet', None, 'Asset'], + # [_('Excise Duty 4'),_('Tax Assets'),'Ledger','Tax','Balance Sheet','4.00', 'Asset'], + # [_('Excise Duty 8'),_('Tax Assets'),'Ledger','Tax','Balance Sheet','8.00', 'Asset'], + # [_('Excise Duty 10'),_('Tax Assets'),'Ledger','Tax','Balance Sheet','10.00', 'Asset'], + # [_('Excise Duty 14'),_('Tax Assets'),'Ledger','Tax','Balance Sheet','14.00', 'Asset'], + # [_('Excise Duty Edu Cess 2'),_('Tax Assets'),'Ledger','Tax','Balance Sheet','2.00', 'Asset'], + # [_('Excise Duty SHE Cess 1'),_('Tax Assets'),'Ledger','Tax','Balance Sheet','1.00', 'Asset'], + # [_('P L A'),_('Tax Assets'),'Ledger','Chargeable','Balance Sheet', None, 'Asset'], + # [_('P L A - Cess Portion'),_('Tax Assets'),'Ledger','Chargeable','Balance Sheet', None, 'Asset'], + # [_('Edu. Cess on Excise'),_('Duties and Taxes'),'Ledger','Tax','Balance Sheet','2.00', 'Liability'], + # [_('Edu. Cess on Service Tax'),_('Duties and Taxes'),'Ledger','Tax','Balance Sheet','2.00', 'Liability'], + # [_('Edu. Cess on TDS'),_('Duties and Taxes'),'Ledger','Tax','Balance Sheet','2.00', 'Liability'], + # [_('Excise Duty @ 4'),_('Duties and Taxes'),'Ledger','Tax','Balance Sheet','4.00', 'Liability'], + # [_('Excise Duty @ 8'),_('Duties and Taxes'),'Ledger','Tax','Balance Sheet','8.00', 'Liability'], + # [_('Excise Duty @ 10'),_('Duties and Taxes'),'Ledger','Tax','Balance Sheet','10.00', 'Liability'], + # [_('Excise Duty @ 14'),_('Duties and Taxes'),'Ledger','Tax','Balance Sheet','14.00', 'Liability'], + # [_('Service Tax'),_('Duties and Taxes'),'Ledger','Tax','Balance Sheet','10.3', 'Liability'], + # [_('SHE Cess on Excise'),_('Duties and Taxes'),'Ledger','Tax','Balance Sheet','1.00', 'Liability'], + # [_('SHE Cess on Service Tax'),_('Duties and Taxes'),'Ledger','Tax','Balance Sheet','1.00', 'Liability'], + # [_('SHE Cess on TDS'),_('Duties and Taxes'),'Ledger','Tax','Balance Sheet','1.00', 'Liability'], + # [_('Professional Tax'),_('Duties and Taxes'),'Ledger','Chargeable','Balance Sheet', None, 'Liability'], + # [_('VAT'),_('Duties and Taxes'),'Ledger','Chargeable','Balance Sheet', None, 'Liability'], + # [_('TDS (Advertisement)'),_('Duties and Taxes'),'Ledger','Chargeable','Balance Sheet', None, 'Liability'], + # [_('TDS (Commission)'),_('Duties and Taxes'),'Ledger','Chargeable','Balance Sheet', None, 'Liability'], + # [_('TDS (Contractor)'),_('Duties and Taxes'),'Ledger','Chargeable','Balance Sheet', None, 'Liability'], + # [_('TDS (Interest)'),_('Duties and Taxes'),'Ledger','Chargeable','Balance Sheet', None, 'Liability'], + # [_('TDS (Rent)'),_('Duties and Taxes'),'Ledger','Chargeable','Balance Sheet', None, 'Liability'], + # [_('TDS (Salary)'),_('Duties and Taxes'),'Ledger','Chargeable','Balance Sheet', None, 'Liability'] + # ] + # + # for lst in acc_list_india: + # account = frappe.get_doc({ + # "doctype": "Account", + # "freeze_account": "No", + # "master_type": "", + # "company": company.name + # }) + # + # for d in fld_dict.keys(): + # account.set(d, (d == 'parent_account' and lst[fld_dict[d]]) and lst[fld_dict[d]] +' - '+ company.abbr or lst[fld_dict[d]]) + # + # account.insert() diff --git a/erpnext/setup/page/setup_wizard/setup_wizard.js b/erpnext/setup/page/setup_wizard/setup_wizard.js index 04b917f150..13ee85a67d 100644 --- a/erpnext/setup/page/setup_wizard/setup_wizard.js +++ b/erpnext/setup/page/setup_wizard/setup_wizard.js @@ -171,15 +171,15 @@ frappe.pages['setup-wizard'].onload = function(wrapper) { || "dd-mm-yyyy"); // get country specific chart of accounts - // frappe.call({ - // method: "erpnext.accounts.doctype.chart_of_accounts.chart_of_accounts.get_charts_for_country", - // args: {"country": country}, - // callback: function(r) { - // if(r.message) - // slide.get_input("chart_of_accounts").empty() - // .add_options([""].concat(r.message)); - // } - // }) + frappe.call({ + method: "erpnext.accounts.doctype.account.chart_of_accounts.chart_of_accounts.get_charts_for_country", + args: {"country": country}, + callback: function(r) { + if(r.message) + slide.get_input("chart_of_accounts").empty() + .add_options([""].concat(r.message)); + } + }) }); } }, diff --git a/erpnext/utilities/repost_stock.py b/erpnext/utilities/repost_stock.py index 4c145487d8..5fd9bfb74c 100644 --- a/erpnext/utilities/repost_stock.py +++ b/erpnext/utilities/repost_stock.py @@ -208,4 +208,3 @@ def reset_serial_no_status_and_warehouse(serial_nos=None): pass frappe.db.sql("""update `tabSerial No` set warehouse='' where status in ('Delivered', 'Purchase Returned')""") -