diff --git a/erpnext/accounts/doctype/account/chart_of_accounts/verified/pt_pt_chart_template.json b/erpnext/accounts/doctype/account/chart_of_accounts/verified/pt_pt_chart_template.json new file mode 100644 index 00000000000..9749c795330 --- /dev/null +++ b/erpnext/accounts/doctype/account/chart_of_accounts/verified/pt_pt_chart_template.json @@ -0,0 +1,2475 @@ +{ + "country_code": "pt", + "name": "Portugal - Plano de Contas SNC", + "tree": { + "1 - Meios financeiros l\u00edquidos": { + "root_type": "Asset", + "Caixa": { + "account_number": "11", + "account_name": "Caixa", + "account_type": "Cash" + }, + "Dep\u00f3sitos \u00e0 ordem": { + "account_number": "12", + "account_name": "Dep\u00f3sitos \u00e0 ordem", + "account_type": "Bank" + }, + "Outros dep\u00f3sitos banc\u00e1rios": { + "account_number": "13", + "account_name": "Outros dep\u00f3sitos banc\u00e1rios", + "account_type": "Cash" + }, + "Outros instrumentos financeiros": { + "account_number": "14", + "account_name": "Outros instrumentos financeiros", + "account_type": "Cash" + }, + "Derivados": { + "account_number": "141", + "account_name": "Derivados", + "account_type": "Cash" + }, + "Potencialmente favor\u00e1veis": { + "account_number": "1411", + "account_name": "Potencialmente favor\u00e1veis", + "account_type": "Cash" + }, + "Potencialmente desfavor\u00e1veis": { + "account_number": "1412", + "account_name": "Potencialmente desfavor\u00e1veis", + "account_type": "Cash" + }, + "Instrumentos financeiros detidos para negocia\u00e7\u00e3o": { + "account_number": "142", + "account_name": "Instrumentos financeiros detidos para negocia\u00e7\u00e3o", + "account_type": "Cash" + }, + "Activos financeiros": { + "account_number": "1421", + "account_name": "Activos financeiros", + "account_type": "Cash" + }, + "Passivos financeiros": { + "account_number": "1422", + "account_name": "Passivos financeiros", + "account_type": "Cash" + }, + "Outros activos e passivos financeiros": { + "account_number": "143", + "account_name": "Outros activos e passivos financeiros", + "account_type": "Cash" + }, + "Outros activos financeiros": { + "account_number": "1431", + "account_name": "Outros activos financeiros", + "account_type": "Cash" + }, + "Outros passivos financeiros": { + "account_number": "1432", + "account_name": "Outros passivos financeiros", + "account_type": "Cash" + } + }, + "2 - Contas a receber e a pagar": { + "root_type": "Liability", + "Clientes": { + "account_number": "21", + "account_name": "Clientes", + "account_type": "Receivable" + }, + "Clientes c/c": { + "account_number": "211", + "account_name": "Clientes c/c", + "account_type": "Receivable" + }, + "Clientes gerais": { + "account_number": "2111", + "account_name": "Clientes gerais", + "account_type": "Receivable" + }, + "Clientes empresa m\u00e3e": { + "account_number": "2112", + "account_name": "Clientes empresa m\u00e3e", + "account_type": "Receivable" + }, + "Clientes empresas subsidi\u00e1rias": { + "account_number": "2113", + "account_name": "Clientes empresas subsidi\u00e1rias", + "account_type": "Receivable" + }, + "Clientes empresas associadas": { + "account_number": "2114", + "account_name": "Clientes empresas associadas", + "account_type": "Receivable" + }, + "Clientes empreendimentos conjuntos": { + "account_number": "2115", + "account_name": "Clientes empreendimentos conjuntos", + "account_type": "Receivable" + }, + "Clientes outras partes relacionadas": { + "account_number": "2116", + "account_name": "Clientes outras partes relacionadas", + "account_type": "Receivable" + }, + "Clientes t\u00edtulos a receber": { + "account_number": "212", + "account_name": "Clientes t\u00edtulos a receber", + "account_type": "Receivable" + }, + "Clientes gerais_2121": { + "account_number": "2121", + "account_name": "Clientes gerais", + "account_type": "Receivable" + }, + "Clientes empresa m\u00e3e_2122": { + "account_number": "2122", + "account_name": "Clientes empresa m\u00e3e", + "account_type": "Receivable" + }, + "Clientes empresas subsidi\u00e1rias_2123": { + "account_number": "2123", + "account_name": "Clientes empresas subsidi\u00e1rias", + "account_type": "Receivable" + }, + "Clientes empresas associadas_2124": { + "account_number": "2124", + "account_name": "Clientes empresas associadas", + "account_type": "Receivable" + }, + "Clientes empreendimentos conjuntos_2125": { + "account_number": "2125", + "account_name": "Clientes empreendimentos conjuntos", + "account_type": "Receivable" + }, + "Clientes outras partes relacionadas_2126": { + "account_number": "2126", + "account_name": "Clientes outras partes relacionadas", + "account_type": "Receivable" + }, + "Adiantamentos de clientes": { + "account_number": "218", + "account_name": "Adiantamentos de clientes", + "account_type": "Receivable" + }, + "Perdas por imparidade acumuladas": { + "account_number": "219", + "account_name": "Perdas por imparidade acumuladas", + "account_type": "Receivable" + }, + "Fornecedores": { + "account_number": "22", + "account_name": "Fornecedores", + "account_type": "Payable" + }, + "Fornecedores c/c": { + "account_number": "221", + "account_name": "Fornecedores c/c", + "account_type": "Payable" + }, + "Fornecedores gerais": { + "account_number": "2211", + "account_name": "Fornecedores gerais", + "account_type": "Payable" + }, + "Fornecedores empresa m\u00e3e": { + "account_number": "2212", + "account_name": "Fornecedores empresa m\u00e3e", + "account_type": "Payable" + }, + "Fornecedores empresas subsidi\u00e1rias": { + "account_number": "2213", + "account_name": "Fornecedores empresas subsidi\u00e1rias", + "account_type": "Payable" + }, + "Fornecedores empresas associadas": { + "account_number": "2214", + "account_name": "Fornecedores empresas associadas", + "account_type": "Payable" + }, + "Fornecedores empreendimentos conjuntos": { + "account_number": "2215", + "account_name": "Fornecedores empreendimentos conjuntos", + "account_type": "Payable" + }, + "Fornecedores outras partes relacionadas": { + "account_number": "2216", + "account_name": "Fornecedores outras partes relacionadas", + "account_type": "Payable" + }, + "Fornecedores t\u00edtulos a pagar": { + "account_number": "222", + "account_name": "Fornecedores t\u00edtulos a pagar", + "account_type": "Payable" + }, + "Fornecedores gerais_2221": { + "account_number": "2221", + "account_name": "Fornecedores gerais", + "account_type": "Payable" + }, + "Fornecedores empresa m\u00e3e_2222": { + "account_number": "2222", + "account_name": "Fornecedores empresa m\u00e3e", + "account_type": "Payable" + }, + "Fornecedores empresas subsidi\u00e1rias_2223": { + "account_number": "2223", + "account_name": "Fornecedores empresas subsidi\u00e1rias", + "account_type": "Payable" + }, + "Fornecedores empresas associadas_2224": { + "account_number": "2224", + "account_name": "Fornecedores empresas associadas", + "account_type": "Payable" + }, + "Fornecedores empreendimentos conjuntos_2225": { + "account_number": "2225", + "account_name": "Fornecedores empreendimentos conjuntos", + "account_type": "Payable" + }, + "Fornecedores outras partes relacionadas_2226": { + "account_number": "2226", + "account_name": "Fornecedores outras partes relacionadas", + "account_type": "Payable" + }, + "Facturas em recep\u00e7\u00e3o e confer\u00eancia": { + "account_number": "225", + "account_name": "Facturas em recep\u00e7\u00e3o e confer\u00eancia", + "account_type": "Payable" + }, + "Adiantamentos a fornecedores": { + "account_number": "228", + "account_name": "Adiantamentos a fornecedores", + "account_type": "Payable" + }, + "Perdas por imparidade acumuladas_229": { + "account_number": "229", + "account_name": "Perdas por imparidade acumuladas", + "account_type": "Payable" + }, + "Pessoal": { + "account_number": "23", + "account_name": "Pessoal", + "account_type": "Payable" + }, + "Remunera\u00e7\u00f5es a pagar": { + "account_number": "231", + "account_name": "Remunera\u00e7\u00f5es a pagar", + "account_type": "Payable" + }, + "Aos \u00f3rg\u00e3os sociais": { + "account_number": "2311", + "account_name": "Aos \u00f3rg\u00e3os sociais", + "account_type": "Payable" + }, + "Ao pessoal": { + "account_number": "2312", + "account_name": "Ao pessoal", + "account_type": "Payable" + }, + "Adiantamentos": { + "account_number": "232", + "account_name": "Adiantamentos", + "account_type": "Payable" + }, + "Aos \u00f3rg\u00e3os sociais_2321": { + "account_number": "2321", + "account_name": "Aos \u00f3rg\u00e3os sociais", + "account_type": "Payable" + }, + "Ao pessoal_2322": { + "account_number": "2322", + "account_name": "Ao pessoal", + "account_type": "Payable" + }, + "Cau\u00e7\u00f5es": { + "account_number": "237", + "account_name": "Cau\u00e7\u00f5es", + "account_type": "Payable" + }, + "Dos \u00f3rg\u00e3os sociais": { + "account_number": "2371", + "account_name": "Dos \u00f3rg\u00e3os sociais", + "account_type": "Payable" + }, + "Do pessoal": { + "account_number": "2372", + "account_name": "Do pessoal", + "account_type": "Payable" + }, + "Outras opera\u00e7\u00f5es": { + "account_number": "238", + "account_name": "Outras opera\u00e7\u00f5es", + "account_type": "Payable" + }, + "Com os \u00f3rg\u00e3os sociais": { + "account_number": "2381", + "account_name": "Com os \u00f3rg\u00e3os sociais", + "account_type": "Payable" + }, + "Com o pessoal": { + "account_number": "2382", + "account_name": "Com o pessoal", + "account_type": "Payable" + }, + "Perdas por imparidade acumuladas_239": { + "account_number": "239", + "account_name": "Perdas por imparidade acumuladas", + "account_type": "Payable" + }, + "Estado e outros entes p\u00fablicos": { + "account_number": "24", + "account_name": "Estado e outros entes p\u00fablicos", + "account_type": "Tax" + }, + "Imposto sobre o rendimento": { + "account_number": "241", + "account_name": "Imposto sobre o rendimento", + "account_type": "Tax" + }, + "Reten\u00e7\u00e3o de impostos sobre rendimentos": { + "account_number": "242", + "account_name": "Reten\u00e7\u00e3o de impostos sobre rendimentos", + "account_type": "Tax" + }, + "Imposto sobre o valor acrescentado": { + "account_number": "243", + "account_name": "Imposto sobre o valor acrescentado", + "account_type": "Tax" + }, + "Iva suportado": { + "account_number": "2431", + "account_name": "Iva suportado", + "account_type": "Tax" + }, + "Iva dedut\u00edvel": { + "account_number": "2432", + "account_name": "Iva dedut\u00edvel", + "account_type": "Tax" + }, + "Iva liquidado": { + "account_number": "2433", + "account_name": "Iva liquidado", + "account_type": "Tax" + }, + "Iva regulariza\u00e7\u00f5es": { + "account_number": "2434", + "account_name": "Iva regulariza\u00e7\u00f5es", + "account_type": "Tax" + }, + "Iva apuramento": { + "account_number": "2435", + "account_name": "Iva apuramento", + "account_type": "Tax" + }, + "Iva a pagar": { + "account_number": "2436", + "account_name": "Iva a pagar", + "account_type": "Tax" + }, + "Iva a recuperar": { + "account_number": "2437", + "account_name": "Iva a recuperar", + "account_type": "Tax" + }, + "Iva reembolsos pedidos": { + "account_number": "2438", + "account_name": "Iva reembolsos pedidos", + "account_type": "Tax" + }, + "Iva liquida\u00e7\u00f5es oficiosas": { + "account_number": "2439", + "account_name": "Iva liquida\u00e7\u00f5es oficiosas", + "account_type": "Tax" + }, + "Outros impostos": { + "account_number": "244", + "account_name": "Outros impostos", + "account_type": "Tax" + }, + "Contribui\u00e7\u00f5es para a seguran\u00e7a social": { + "account_number": "245", + "account_name": "Contribui\u00e7\u00f5es para a seguran\u00e7a social", + "account_type": "Tax" + }, + "Tributos das autarquias locais": { + "account_number": "246", + "account_name": "Tributos das autarquias locais", + "account_type": "Tax" + }, + "Outras tributa\u00e7\u00f5es": { + "account_number": "248", + "account_name": "Outras tributa\u00e7\u00f5es", + "account_type": "Tax" + }, + "Financiamentos obtidos": { + "account_number": "25", + "account_name": "Financiamentos obtidos", + "account_type": "Equity" + }, + "Institui\u00e7\u00f5es de cr\u00e9dito e sociedades financeiras": { + "account_number": "251", + "account_name": "Institui\u00e7\u00f5es de cr\u00e9dito e sociedades financeiras", + "account_type": "Equity" + }, + "Empr\u00e9stimos banc\u00e1rios": { + "account_number": "2511", + "account_name": "Empr\u00e9stimos banc\u00e1rios", + "account_type": "Equity" + }, + "Descobertos banc\u00e1rios": { + "account_number": "2512", + "account_name": "Descobertos banc\u00e1rios", + "account_type": "Equity" + }, + "Loca\u00e7\u00f5es financeiras": { + "account_number": "2513", + "account_name": "Loca\u00e7\u00f5es financeiras", + "account_type": "Equity" + }, + "Mercado de valores mobili\u00e1rios": { + "account_number": "252", + "account_name": "Mercado de valores mobili\u00e1rios", + "account_type": "Equity" + }, + "Empr\u00e9stimos por obriga\u00e7\u00f5es": { + "account_number": "2521", + "account_name": "Empr\u00e9stimos por obriga\u00e7\u00f5es", + "account_type": "Equity" + }, + "Participantes de capital": { + "account_number": "253", + "account_name": "Participantes de capital", + "account_type": "Equity" + }, + "Empresa m\u00e3e suprimentos e outros m\u00fatuos": { + "account_number": "2531", + "account_name": "Empresa m\u00e3e suprimentos e outros m\u00fatuos", + "account_type": "Equity" + }, + "Outros participantes suprimentos e outros m\u00fatuos": { + "account_number": "2532", + "account_name": "Outros participantes suprimentos e outros m\u00fatuos", + "account_type": "Equity" + }, + "Subsidi\u00e1rias, associadas e empreendimentos conjuntos": { + "account_number": "254", + "account_name": "Subsidi\u00e1rias, associadas e empreendimentos conjuntos", + "account_type": "Equity" + }, + "Outros financiadores": { + "account_number": "258", + "account_name": "Outros financiadores", + "account_type": "Equity" + }, + "Accionistas/s\u00f3cios": { + "account_number": "26", + "account_name": "Accionistas/s\u00f3cios", + "account_type": "Equity" + }, + "Accionistas c. subscri\u00e7\u00e3o": { + "account_number": "261", + "account_name": "Accionistas c. subscri\u00e7\u00e3o", + "account_type": "Equity" + }, + "Quotas n\u00e3o liberadas": { + "account_number": "262", + "account_name": "Quotas n\u00e3o liberadas", + "account_type": "Equity" + }, + "Adiantamentos por conta de lucros": { + "account_number": "263", + "account_name": "Adiantamentos por conta de lucros", + "account_type": "Equity" + }, + "Resultados atribu\u00eddos": { + "account_number": "264", + "account_name": "Resultados atribu\u00eddos", + "account_type": "Equity" + }, + "Lucros dispon\u00edveis": { + "account_number": "265", + "account_name": "Lucros dispon\u00edveis", + "account_type": "Equity" + }, + "Empr\u00e9stimos concedidos empresa m\u00e3e": { + "account_number": "266", + "account_name": "Empr\u00e9stimos concedidos empresa m\u00e3e", + "account_type": "Equity" + }, + "Outras opera\u00e7\u00f5es_268": { + "account_number": "268", + "account_name": "Outras opera\u00e7\u00f5es", + "account_type": "Equity" + }, + "Perdas por imparidade acumuladas_269": { + "account_number": "269", + "account_name": "Perdas por imparidade acumuladas", + "account_type": "Equity" + }, + "Outras contas a receber e a pagar": { + "account_number": "27", + "account_name": "Outras contas a receber e a pagar", + "account_type": "Equity" + }, + "Fornecedores de investimentos": { + "account_number": "271", + "account_name": "Fornecedores de investimentos", + "account_type": "Equity" + }, + "Fornecedores de investimentos contas gerais": { + "account_number": "2711", + "account_name": "Fornecedores de investimentos contas gerais", + "account_type": "Equity" + }, + "Facturas em recep\u00e7\u00e3o e confer\u00eancia_2712": { + "account_number": "2712", + "account_name": "Facturas em recep\u00e7\u00e3o e confer\u00eancia", + "account_type": "Equity" + }, + "Adiantamentos a fornecedores de investimentos": { + "account_number": "2713", + "account_name": "Adiantamentos a fornecedores de investimentos", + "account_type": "Equity" + }, + "Devedores e credores por acr\u00e9scimos": { + "account_number": "272", + "account_name": "Devedores e credores por acr\u00e9scimos", + "account_type": "Equity" + }, + "Devedores por acr\u00e9scimo de rendimentos": { + "account_number": "2721", + "account_name": "Devedores por acr\u00e9scimo de rendimentos", + "account_type": "Equity" + }, + "Credores por acr\u00e9scimos de gastos": { + "account_number": "2722", + "account_name": "Credores por acr\u00e9scimos de gastos", + "account_type": "Equity" + }, + "Benef\u00edcios p\u00f3s emprego": { + "account_number": "273", + "account_name": "Benef\u00edcios p\u00f3s emprego", + "account_type": "Equity" + }, + "Impostos diferidos": { + "account_number": "274", + "account_name": "Impostos diferidos", + "account_type": "Equity" + }, + "Activos por impostos diferidos": { + "account_number": "2741", + "account_name": "Activos por impostos diferidos", + "account_type": "Equity" + }, + "Passivos por impostos diferidos": { + "account_number": "2742", + "account_name": "Passivos por impostos diferidos", + "account_type": "Equity" + }, + "Credores por subscri\u00e7\u00f5es n\u00e3o liberadas": { + "account_number": "275", + "account_name": "Credores por subscri\u00e7\u00f5es n\u00e3o liberadas", + "account_type": "Equity" + }, + "Adiantamentos por conta de vendas": { + "account_number": "276", + "account_name": "Adiantamentos por conta de vendas", + "account_type": "Equity" + }, + "Outros devedores e credores": { + "account_number": "278", + "account_name": "Outros devedores e credores", + "account_type": "Equity" + }, + "Perdas por imparidade acumuladas_279": { + "account_number": "279", + "account_name": "Perdas por imparidade acumuladas", + "account_type": "Equity" + }, + "Diferimentos": { + "account_number": "28", + "account_name": "Diferimentos", + "account_type": "Equity" + }, + "Gastos a reconhecer": { + "account_number": "281", + "account_name": "Gastos a reconhecer", + "account_type": "Equity" + }, + "Rendimentos a reconhecer": { + "account_number": "282", + "account_name": "Rendimentos a reconhecer", + "account_type": "Equity" + }, + "Provis\u00f5es": { + "account_number": "29", + "account_name": "Provis\u00f5es", + "account_type": "Equity" + }, + "Impostos": { + "account_number": "291", + "account_name": "Impostos", + "account_type": "Equity" + }, + "Garantias a clientes": { + "account_number": "292", + "account_name": "Garantias a clientes", + "account_type": "Equity" + }, + "Processos judiciais em curso": { + "account_number": "293", + "account_name": "Processos judiciais em curso", + "account_type": "Equity" + }, + "Acidentes de trabalho e doen\u00e7as profissionais": { + "account_number": "294", + "account_name": "Acidentes de trabalho e doen\u00e7as profissionais", + "account_type": "Equity" + }, + "Mat\u00e9rias ambientais": { + "account_number": "295", + "account_name": "Mat\u00e9rias ambientais", + "account_type": "Equity" + }, + "Contratos onerosos": { + "account_number": "296", + "account_name": "Contratos onerosos", + "account_type": "Equity" + }, + "Reestrutura\u00e7\u00e3o": { + "account_number": "297", + "account_name": "Reestrutura\u00e7\u00e3o", + "account_type": "Equity" + }, + "Outras provis\u00f5es": { + "account_number": "298", + "account_name": "Outras provis\u00f5es", + "account_type": "Equity" + } + }, + "3 - Invent\u00e1rios e activos biol\u00f3gicos": { + "root_type": "Expense", + "Compras": { + "account_number": "31", + "account_name": "Compras", + "account_type": "Stock" + }, + "Mercadorias": { + "account_number": "311", + "account_name": "Mercadorias", + "account_type": "Expense Account" + }, + "Mat\u00e9rias primas, subsidi\u00e1rias e de consumo": { + "account_number": "312", + "account_name": "Mat\u00e9rias primas, subsidi\u00e1rias e de consumo", + "account_type": "Expense Account" + }, + "Activos biol\u00f3gicos": { + "account_number": "313", + "account_name": "Activos biol\u00f3gicos", + "account_type": "Expense Account" + }, + "Devolu\u00e7\u00f5es de compras": { + "account_number": "317", + "account_name": "Devolu\u00e7\u00f5es de compras", + "account_type": "Expense Account" + }, + "Descontos e abatimentos em compras": { + "account_number": "318", + "account_name": "Descontos e abatimentos em compras", + "account_type": "Expense Account" + }, + "Mercadorias_32": { + "account_number": "32", + "account_name": "Mercadorias", + "account_type": "Stock" + }, + "Mercadorias em tr\u00e2nsito": { + "account_number": "325", + "account_name": "Mercadorias em tr\u00e2nsito", + "account_type": "Expense Account" + }, + "Mercadorias em poder de terceiros": { + "account_number": "326", + "account_name": "Mercadorias em poder de terceiros", + "account_type": "Expense Account" + }, + "Perdas por imparidade acumuladas_329": { + "account_number": "329", + "account_name": "Perdas por imparidade acumuladas", + "account_type": "Expense Account" + }, + "Mat\u00e9rias primas, subsidi\u00e1rias e de consumo_33": { + "account_number": "33", + "account_name": "Mat\u00e9rias primas, subsidi\u00e1rias e de consumo", + "account_type": "Expense Account" + }, + "Mat\u00e9rias primas": { + "account_number": "331", + "account_name": "Mat\u00e9rias primas", + "account_type": "Expense Account" + }, + "Mat\u00e9rias subsidi\u00e1rias": { + "account_number": "332", + "account_name": "Mat\u00e9rias subsidi\u00e1rias", + "account_type": "Expense Account" + }, + "Embalagens": { + "account_number": "333", + "account_name": "Embalagens", + "account_type": "Expense Account" + }, + "Materiais diversos": { + "account_number": "334", + "account_name": "Materiais diversos", + "account_type": "Expense Account" + }, + "Mat\u00e9rias em tr\u00e2nsito": { + "account_number": "335", + "account_name": "Mat\u00e9rias em tr\u00e2nsito", + "account_type": "Expense Account" + }, + "Perdas por imparidade acumuladas_339": { + "account_number": "339", + "account_name": "Perdas por imparidade acumuladas", + "account_type": "Expense Account" + }, + "Produtos acabados e interm\u00e9dios": { + "account_number": "34", + "account_name": "Produtos acabados e interm\u00e9dios", + "account_type": "Expense Account" + }, + "Produtos em poder de terceiros": { + "account_number": "346", + "account_name": "Produtos em poder de terceiros", + "account_type": "Expense Account" + }, + "Perdas por imparidade acumuladas_349": { + "account_number": "349", + "account_name": "Perdas por imparidade acumuladas", + "account_type": "Expense Account" + }, + "Subprodutos, desperd\u00edcios, res\u00edduos e refugos": { + "account_number": "35", + "account_name": "Subprodutos, desperd\u00edcios, res\u00edduos e refugos", + "account_type": "Expense Account" + }, + "Subprodutos": { + "account_number": "351", + "account_name": "Subprodutos", + "account_type": "Expense Account" + }, + "Desperd\u00edcios, res\u00edduos e refugos": { + "account_number": "352", + "account_name": "Desperd\u00edcios, res\u00edduos e refugos", + "account_type": "Expense Account" + }, + "Perdas por imparidade acumuladas_359": { + "account_number": "359", + "account_name": "Perdas por imparidade acumuladas", + "account_type": "Expense Account" + }, + "Produtos e trabalhos em curso": { + "account_number": "36", + "account_name": "Produtos e trabalhos em curso", + "account_type": "Capital Work in Progress" + }, + "Activos biol\u00f3gicos_37": { + "account_number": "37", + "account_name": "Activos biol\u00f3gicos", + "account_type": "Expense Account" + }, + "Consum\u00edveis": { + "account_number": "371", + "account_name": "Consum\u00edveis", + "account_type": "Expense Account" + }, + "Animais": { + "account_number": "3711", + "account_name": "Animais", + "account_type": "Expense Account" + }, + "Plantas": { + "account_number": "3712", + "account_name": "Plantas", + "account_type": "Expense Account" + }, + "De produ\u00e7\u00e3o": { + "account_number": "372", + "account_name": "De produ\u00e7\u00e3o", + "account_type": "Expense Account" + }, + "Animais_3721": { + "account_number": "3721", + "account_name": "Animais", + "account_type": "Expense Account" + }, + "Plantas_3722": { + "account_number": "3722", + "account_name": "Plantas", + "account_type": "Expense Account" + }, + "Reclassifica\u00e7\u00e3o e regular. de invent. e activos biol\u00f3g.": { + "account_number": "38", + "account_name": "Reclassifica\u00e7\u00e3o e regular. de invent. e activos biol\u00f3g.", + "account_type": "Stock Adjustment" + }, + "Mercadorias_382": { + "account_number": "382", + "account_name": "Mercadorias", + "account_type": "Expense Account" + }, + "Mat\u00e9rias primas, subsidi\u00e1rias e de consumo_383": { + "account_number": "383", + "account_name": "Mat\u00e9rias primas, subsidi\u00e1rias e de consumo", + "account_type": "Expense Account" + }, + "Produtos acabados e interm\u00e9dios_384": { + "account_number": "384", + "account_name": "Produtos acabados e interm\u00e9dios", + "account_type": "Expense Account" + }, + "Subprodutos, desperd\u00edcios, res\u00edduos e refugos_385": { + "account_number": "385", + "account_name": "Subprodutos, desperd\u00edcios, res\u00edduos e refugos", + "account_type": "Expense Account" + }, + "Produtos e trabalhos em curso_386": { + "account_number": "386", + "account_name": "Produtos e trabalhos em curso", + "account_type": "Expense Account" + }, + "Activos biol\u00f3gicos_387": { + "account_number": "387", + "account_name": "Activos biol\u00f3gicos", + "account_type": "Expense Account" + }, + "Adiantamentos por conta de compras": { + "account_number": "39", + "account_name": "Adiantamentos por conta de compras", + "account_type": "Expense Account" + } + }, + + "4 - Investimentos": { + "root_type": "Asset", + "Investimentos financeiros": { + "account_number": "41", + "account_name": "Investimentos financeiros", + "account_type": "Fixed Asset" + }, + "Investimentos em subsidi\u00e1rias": { + "account_number": "411", + "account_name": "Investimentos em subsidi\u00e1rias", + "account_type": "Fixed Asset" + }, + "Participa\u00e7\u00f5es de capital m\u00e9todo da equiv. patrimonial": { + "account_number": "4111", + "account_name": "Participa\u00e7\u00f5es de capital m\u00e9todo da equiv. patrimonial", + "account_type": "Fixed Asset" + }, + "Participa\u00e7\u00f5es de capital outros m\u00e9todos": { + "account_number": "4112", + "account_name": "Participa\u00e7\u00f5es de capital outros m\u00e9todos", + "account_type": "Fixed Asset" + }, + "Empr\u00e9stimos concedidos": { + "account_number": "4113", + "account_name": "Empr\u00e9stimos concedidos", + "account_type": "Fixed Asset" + }, + "Investimentos em associadas": { + "account_number": "412", + "account_name": "Investimentos em associadas", + "account_type": "Fixed Asset" + }, + "Participa\u00e7\u00f5es de capital m\u00e9todo da equiv. patrimonial_4121": { + "account_number": "4121", + "account_name": "Participa\u00e7\u00f5es de capital m\u00e9todo da equiv. patrimonial", + "account_type": "Fixed Asset" + }, + "Participa\u00e7\u00f5es de capital outros m\u00e9todos_4122": { + "account_number": "4122", + "account_name": "Participa\u00e7\u00f5es de capital outros m\u00e9todos", + "account_type": "Fixed Asset" + }, + "Empr\u00e9stimos concedidos_4123": { + "account_number": "4123", + "account_name": "Empr\u00e9stimos concedidos", + "account_type": "Fixed Asset" + }, + "Investimentos em entidades conjuntamente controladas": { + "account_number": "413", + "account_name": "Investimentos em entidades conjuntamente controladas", + "account_type": "Fixed Asset" + }, + "Participa\u00e7\u00f5es de capital m\u00e9todo da equiv. patrimonial_4131": { + "account_number": "4131", + "account_name": "Participa\u00e7\u00f5es de capital m\u00e9todo da equiv. patrimonial", + "account_type": "Fixed Asset" + }, + "Participa\u00e7\u00f5es de capital outros m\u00e9todos_4132": { + "account_number": "4132", + "account_name": "Participa\u00e7\u00f5es de capital outros m\u00e9todos", + "account_type": "Fixed Asset" + }, + "Empr\u00e9stimos concedidos_4133": { + "account_number": "4133", + "account_name": "Empr\u00e9stimos concedidos", + "account_type": "Fixed Asset" + }, + "Investimentos noutras empresas": { + "account_number": "414", + "account_name": "Investimentos noutras empresas", + "account_type": "Fixed Asset" + }, + "Participa\u00e7\u00f5es de capital": { + "account_number": "4141", + "account_name": "Participa\u00e7\u00f5es de capital", + "account_type": "Fixed Asset" + }, + "Empr\u00e9stimos concedidos_4142": { + "account_number": "4142", + "account_name": "Empr\u00e9stimos concedidos", + "account_type": "Fixed Asset" + }, + "Outros investimentos financeiros": { + "account_number": "415", + "account_name": "Outros investimentos financeiros", + "account_type": "Fixed Asset" + }, + "Detidos at\u00e9 \u00e0 maturidade": { + "account_number": "4151", + "account_name": "Detidos at\u00e9 \u00e0 maturidade", + "account_type": "Fixed Asset" + }, + "Ac\u00e7\u00f5es da sgm (6500x1,00)": { + "account_number": "4158", + "account_name": "Ac\u00e7\u00f5es da sgm (6500x1,00)", + "account_type": "Fixed Asset" + }, + "Perdas por imparidade acumuladas_419": { + "account_number": "419", + "account_name": "Perdas por imparidade acumuladas", + "account_type": "Fixed Asset" + }, + "Propriedades de investimento": { + "account_number": "42", + "account_name": "Propriedades de investimento", + "account_type": "Fixed Asset" + }, + "Terrenos e recursos naturais": { + "account_number": "421", + "account_name": "Terrenos e recursos naturais", + "account_type": "Fixed Asset" + }, + "Edif\u00edcios e outras constru\u00e7\u00f5es": { + "account_number": "422", + "account_name": "Edif\u00edcios e outras constru\u00e7\u00f5es", + "account_type": "Fixed Asset" + }, + "Outras propriedades de investimento": { + "account_number": "426", + "account_name": "Outras propriedades de investimento", + "account_type": "Fixed Asset" + }, + "Deprecia\u00e7\u00f5es acumuladas": { + "account_number": "428", + "account_name": "Deprecia\u00e7\u00f5es acumuladas", + "account_type": "Accumulated Depreciation" + }, + "Perdas por imparidade acumuladas_429": { + "account_number": "429", + "account_name": "Perdas por imparidade acumuladas", + "account_type": "Fixed Asset" + }, + "Activo fixos tang\u00edveis": { + "account_number": "43", + "account_name": "Activo fixos tang\u00edveis", + "account_type": "Fixed Asset" + }, + "Terrenos e recursos naturais_431": { + "account_number": "431", + "account_name": "Terrenos e recursos naturais", + "account_type": "Fixed Asset" + }, + "Edif\u00edcios e outras constru\u00e7\u00f5es_432": { + "account_number": "432", + "account_name": "Edif\u00edcios e outras constru\u00e7\u00f5es", + "account_type": "Fixed Asset" + }, + "Equipamento b\u00e1sico": { + "account_number": "433", + "account_name": "Equipamento b\u00e1sico", + "account_type": "Fixed Asset" + }, + "Equipamento de transporte": { + "account_number": "434", + "account_name": "Equipamento de transporte", + "account_type": "Fixed Asset" + }, + "Equipamento administrativo": { + "account_number": "435", + "account_name": "Equipamento administrativo", + "account_type": "Fixed Asset" + }, + "Equipamentos biol\u00f3gicos": { + "account_number": "436", + "account_name": "Equipamentos biol\u00f3gicos", + "account_type": "Fixed Asset" + }, + "Outros activos fixos tang\u00edveis": { + "account_number": "437", + "account_name": "Outros activos fixos tang\u00edveis", + "account_type": "Fixed Asset" + }, + "Deprecia\u00e7\u00f5es acumuladas_438": { + "account_number": "438", + "account_name": "Deprecia\u00e7\u00f5es acumuladas", + "account_type": "Accumulated Depreciation" + }, + "Perdas por imparidade acumuladas_439": { + "account_number": "439", + "account_name": "Perdas por imparidade acumuladas", + "account_type": "Fixed Asset" + }, + "Activos intang\u00edveis": { + "account_number": "44", + "account_name": "Activos intang\u00edveis", + "account_type": "Fixed Asset" + }, + "Goodwill": { + "account_number": "441", + "account_name": "Goodwill", + "account_type": "Fixed Asset" + }, + "Projectos de desenvolvimento": { + "account_number": "442", + "account_name": "Projectos de desenvolvimento", + "account_type": "Fixed Asset" + }, + "Programas de computador": { + "account_number": "443", + "account_name": "Programas de computador", + "account_type": "Fixed Asset" + }, + "Propriedade industrial": { + "account_number": "444", + "account_name": "Propriedade industrial", + "account_type": "Fixed Asset" + }, + "Outros activos intang\u00edveis": { + "account_number": "446", + "account_name": "Outros activos intang\u00edveis", + "account_type": "Fixed Asset" + }, + "Deprecia\u00e7\u00f5es acumuladas_448": { + "account_number": "448", + "account_name": "Deprecia\u00e7\u00f5es acumuladas", + "account_type": "Accumulated Depreciation" + }, + "Perdas por imparidade acumuladas_449": { + "account_number": "449", + "account_name": "Perdas por imparidade acumuladas", + "account_type": "Fixed Asset" + }, + "Investimentos em curso": { + "account_number": "45", + "account_name": "Investimentos em curso", + "account_type": "Fixed Asset" + }, + "Investimentos financeiros em curso": { + "account_number": "451", + "account_name": "Investimentos financeiros em curso", + "account_type": "Fixed Asset" + }, + "Propriedades de investimento em curso": { + "account_number": "452", + "account_name": "Propriedades de investimento em curso", + "account_type": "Fixed Asset" + }, + "Activos fixos tang\u00edveis em curso": { + "account_number": "453", + "account_name": "Activos fixos tang\u00edveis em curso", + "account_type": "Fixed Asset" + }, + "Activos intang\u00edveis em curso": { + "account_number": "454", + "account_name": "Activos intang\u00edveis em curso", + "account_type": "Fixed Asset" + }, + "Adiantamentos por conta de investimentos": { + "account_number": "455", + "account_name": "Adiantamentos por conta de investimentos", + "account_type": "Fixed Asset" + }, + "Perdas por imparidade acumuladas_459": { + "account_number": "459", + "account_name": "Perdas por imparidade acumuladas", + "account_type": "Fixed Asset" + }, + "Activos n\u00e3o correntes detidos para venda": { + "account_number": "46", + "account_name": "Activos n\u00e3o correntes detidos para venda", + "account_type": "Fixed Asset" + }, + "Perdas por imparidade acumuladas_469": { + "account_number": "469", + "account_name": "Perdas por imparidade acumuladas", + "account_type": "Fixed Asset" + } + }, + "5 - Capital, reservas e resultados transitados": { + "root_type": "Equity", + "Capital": { + "account_number": "51", + "account_name": "Capital", + "account_type": "Equity" + }, + "Ac\u00e7\u00f5es (quotas) pr\u00f3prias": { + "account_number": "52", + "account_name": "Ac\u00e7\u00f5es (quotas) pr\u00f3prias", + "account_type": "Equity" + }, + "Valor nominal": { + "account_number": "521", + "account_name": "Valor nominal", + "account_type": "Equity" + }, + "Descontos e pr\u00e9mios": { + "account_number": "522", + "account_name": "Descontos e pr\u00e9mios", + "account_type": "Equity" + }, + "Outros instrumentos de capital pr\u00f3prio": { + "account_number": "53", + "account_name": "Outros instrumentos de capital pr\u00f3prio", + "account_type": "Equity" + }, + "Pr\u00e9mios de emiss\u00e3o": { + "account_number": "54", + "account_name": "Pr\u00e9mios de emiss\u00e3o", + "account_type": "Equity" + }, + "Reservas": { + "account_number": "55", + "account_name": "Reservas", + "account_type": "Equity" + }, + "Reservas legais": { + "account_number": "551", + "account_name": "Reservas legais", + "account_type": "Equity" + }, + "Outras reservas": { + "account_number": "552", + "account_name": "Outras reservas", + "account_type": "Equity" + }, + "Resultados transitados": { + "account_number": "56", + "account_name": "Resultados transitados", + "account_type": "Equity" + }, + "Ajustamentos em activos financeiros": { + "account_number": "57", + "account_name": "Ajustamentos em activos financeiros", + "account_type": "Equity" + }, + "Relacionados com o m\u00e9todo da equival\u00eancia patrimonial": { + "account_number": "571", + "account_name": "Relacionados com o m\u00e9todo da equival\u00eancia patrimonial", + "account_type": "Equity" + }, + "Ajustamentos de transi\u00e7\u00e3o": { + "account_number": "5711", + "account_name": "Ajustamentos de transi\u00e7\u00e3o", + "account_type": "Equity" + }, + "Lucros n\u00e3o atribu\u00eddos": { + "account_number": "5712", + "account_name": "Lucros n\u00e3o atribu\u00eddos", + "account_type": "Equity" + }, + "Decorrentes de outras varia\u00e7\u00f5es nos capitais pr\u00f3prios d": { + "account_number": "5713", + "account_name": "Decorrentes de outras varia\u00e7\u00f5es nos capitais pr\u00f3prios d", + "account_type": "Equity" + }, + "Outros": { + "account_number": "579", + "account_name": "Outros", + "account_type": "Equity" + }, + "Excedentes de revalor. de activos fixos tang\u00edveis e int": { + "account_number": "58", + "account_name": "Excedentes de revalor. de activos fixos tang\u00edveis e int", + "account_type": "Equity" + }, + "Reavalia\u00e7\u00f5es decorrentes de diplomas legais": { + "account_number": "581", + "account_name": "Reavalia\u00e7\u00f5es decorrentes de diplomas legais", + "account_type": "Equity" + }, + "Antes de imposto sobre o rendimento": { + "account_number": "5811", + "account_name": "Antes de imposto sobre o rendimento", + "account_type": "Equity" + }, + "Impostos diferidos_5812": { + "account_number": "5812", + "account_name": "Impostos diferidos", + "account_type": "Equity" + }, + "Outros excedentes": { + "account_number": "589", + "account_name": "Outros excedentes", + "account_type": "Equity" + }, + "Antes de imposto sobre o rendimento_5891": { + "account_number": "5891", + "account_name": "Antes de imposto sobre o rendimento", + "account_type": "Equity" + }, + "Impostos diferidos_5892": { + "account_number": "5892", + "account_name": "Impostos diferidos", + "account_type": "Equity" + }, + "Outras varia\u00e7\u00f5es no capital pr\u00f3prio": { + "account_number": "59", + "account_name": "Outras varia\u00e7\u00f5es no capital pr\u00f3prio", + "account_type": "Equity" + }, + "Diferen\u00e7as de convers\u00e3o de demonstra\u00e7\u00f5es financeiras": { + "account_number": "591", + "account_name": "Diferen\u00e7as de convers\u00e3o de demonstra\u00e7\u00f5es financeiras", + "account_type": "Equity" + }, + "Ajustamentos por impostos diferidos": { + "account_number": "592", + "account_name": "Ajustamentos por impostos diferidos", + "account_type": "Equity" + }, + "Subs\u00eddios": { + "account_number": "593", + "account_name": "Subs\u00eddios", + "account_type": "Equity" + }, + "Doa\u00e7\u00f5es": { + "account_number": "594", + "account_name": "Doa\u00e7\u00f5es", + "account_type": "Equity" + }, + "Outras": { + "account_number": "599", + "account_name": "Outras", + "account_type": "Equity" + } + }, + + "6 - Gastos": { + "root_type": "Expense", + "Custo das mercadorias vendidas e mat\u00e9rias consumidas": { + "account_number": "61", + "account_name": "Custo das mercadorias vendidas e mat\u00e9rias consumidas", + "account_type": "Cost of Goods Sold" + }, + "Mercadorias_611": { + "account_number": "611", + "account_name": "Mercadorias", + "account_type": "Expense Account" + }, + "Mat\u00e9rias primas, subsidi\u00e1rias e de consumo_612": { + "account_number": "612", + "account_name": "Mat\u00e9rias primas, subsidi\u00e1rias e de consumo", + "account_type": "Expense Account" + }, + "Activos biol\u00f3gicos (compras)": { + "account_number": "613", + "account_name": "Activos biol\u00f3gicos (compras)", + "account_type": "Expense Account" + }, + "Fornecimentos e servi\u00e7os externos": { + "account_number": "62", + "account_name": "Fornecimentos e servi\u00e7os externos", + "account_type": "Expense Account" + }, + "Subcontratos": { + "account_number": "621", + "account_name": "Subcontratos", + "account_type": "Expense Account" + }, + "Trabalhos especializados": { + "account_number": "622", + "account_name": "Trabalhos especializados", + "account_type": "Expense Account" + }, + "Trabalhos especializados_6221": { + "account_number": "6221", + "account_name": "Trabalhos especializados", + "account_type": "Expense Account" + }, + "Publicidade e propaganda": { + "account_number": "6222", + "account_name": "Publicidade e propaganda", + "account_type": "Expense Account" + }, + "Vigil\u00e2ncia e seguran\u00e7a": { + "account_number": "6223", + "account_name": "Vigil\u00e2ncia e seguran\u00e7a", + "account_type": "Expense Account" + }, + "Honor\u00e1rios": { + "account_number": "6224", + "account_name": "Honor\u00e1rios", + "account_type": "Expense Account" + }, + "Comiss\u00f5es": { + "account_number": "6225", + "account_name": "Comiss\u00f5es", + "account_type": "Expense Account" + }, + "Conserva\u00e7\u00e3o e repara\u00e7\u00e3o": { + "account_number": "6226", + "account_name": "Conserva\u00e7\u00e3o e repara\u00e7\u00e3o", + "account_type": "Expense Account" + }, + "Outros_6228": { + "account_number": "6228", + "account_name": "Outros", + "account_type": "Expense Account" + }, + "Materiais": { + "account_number": "623", + "account_name": "Materiais", + "account_type": "Expense Account" + }, + "Ferramentas e utens\u00edlios de desgaste r\u00e1pido": { + "account_number": "6231", + "account_name": "Ferramentas e utens\u00edlios de desgaste r\u00e1pido", + "account_type": "Expense Account" + }, + "Livros de documenta\u00e7\u00e3o t\u00e9cnica": { + "account_number": "6232", + "account_name": "Livros de documenta\u00e7\u00e3o t\u00e9cnica", + "account_type": "Expense Account" + }, + "Material de escrit\u00f3rio": { + "account_number": "6233", + "account_name": "Material de escrit\u00f3rio", + "account_type": "Expense Account" + }, + "Artigos de oferta": { + "account_number": "6234", + "account_name": "Artigos de oferta", + "account_type": "Expense Account" + }, + "Outros_6238": { + "account_number": "6238", + "account_name": "Outros", + "account_type": "Expense Account" + }, + "Energia e flu\u00eddos": { + "account_number": "624", + "account_name": "Energia e flu\u00eddos", + "account_type": "Expense Account" + }, + "Electricidade": { + "account_number": "6241", + "account_name": "Electricidade", + "account_type": "Expense Account" + }, + "Combust\u00edveis": { + "account_number": "6242", + "account_name": "Combust\u00edveis", + "account_type": "Expense Account" + }, + "\u00c1gua": { + "account_number": "6243", + "account_name": "\u00c1gua", + "account_type": "Expense Account" + }, + "Outros_6248": { + "account_number": "6248", + "account_name": "Outros", + "account_type": "Expense Account" + }, + "Desloca\u00e7\u00f5es, estadas e transportes": { + "account_number": "625", + "account_name": "Desloca\u00e7\u00f5es, estadas e transportes", + "account_type": "Expense Account" + }, + "Desloca\u00e7\u00f5es e estadas": { + "account_number": "6251", + "account_name": "Desloca\u00e7\u00f5es e estadas", + "account_type": "Expense Account" + }, + "Transporte de pessoal": { + "account_number": "6252", + "account_name": "Transporte de pessoal", + "account_type": "Expense Account" + }, + "Transportes de mercadorias": { + "account_number": "6253", + "account_name": "Transportes de mercadorias", + "account_type": "Expense Account" + }, + "Outros_6258": { + "account_number": "6258", + "account_name": "Outros", + "account_type": "Expense Account" + }, + "Servi\u00e7os diversos": { + "account_number": "626", + "account_name": "Servi\u00e7os diversos", + "account_type": "Expense Account" + }, + "Rendas e alugueres": { + "account_number": "6261", + "account_name": "Rendas e alugueres", + "account_type": "Expense Account" + }, + "Comunica\u00e7\u00e3o": { + "account_number": "6262", + "account_name": "Comunica\u00e7\u00e3o", + "account_type": "Expense Account" + }, + "Seguros": { + "account_number": "6263", + "account_name": "Seguros", + "account_type": "Expense Account" + }, + "Royalties": { + "account_number": "6264", + "account_name": "Royalties", + "account_type": "Expense Account" + }, + "Contencioso e notariado": { + "account_number": "6265", + "account_name": "Contencioso e notariado", + "account_type": "Expense Account" + }, + "Despesas de representa\u00e7\u00e3o": { + "account_number": "6266", + "account_name": "Despesas de representa\u00e7\u00e3o", + "account_type": "Expense Account" + }, + "Limpeza, higiene e conforto": { + "account_number": "6267", + "account_name": "Limpeza, higiene e conforto", + "account_type": "Expense Account" + }, + "Outros servi\u00e7os": { + "account_number": "6268", + "account_name": "Outros servi\u00e7os", + "account_type": "Expense Account" + }, + "Gastos com o pessoal": { + "account_number": "63", + "account_name": "Gastos com o pessoal", + "account_type": "Expense Account" + }, + "Remunera\u00e7\u00f5es dos \u00f3rg\u00e3os sociais": { + "account_number": "631", + "account_name": "Remunera\u00e7\u00f5es dos \u00f3rg\u00e3os sociais", + "account_type": "Expense Account" + }, + "Remunera\u00e7\u00f5es do pessoal": { + "account_number": "632", + "account_name": "Remunera\u00e7\u00f5es do pessoal", + "account_type": "Expense Account" + }, + "Benef\u00edcios p\u00f3s emprego_633": { + "account_number": "633", + "account_name": "Benef\u00edcios p\u00f3s emprego", + "account_type": "Expense Account" + }, + "Pr\u00e9mios para pens\u00f5es": { + "account_number": "6331", + "account_name": "Pr\u00e9mios para pens\u00f5es", + "account_type": "Expense Account" + }, + "Outros benef\u00edcios": { + "account_number": "6332", + "account_name": "Outros benef\u00edcios", + "account_type": "Expense Account" + }, + "Indemniza\u00e7\u00f5es": { + "account_number": "634", + "account_name": "Indemniza\u00e7\u00f5es", + "account_type": "Expense Account" + }, + "Encargos sobre remunera\u00e7\u00f5es": { + "account_number": "635", + "account_name": "Encargos sobre remunera\u00e7\u00f5es", + "account_type": "Expense Account" + }, + "Seguros de acidentes no trabalho e doen\u00e7as profissionais": { + "account_number": "636", + "account_name": "Seguros de acidentes no trabalho e doen\u00e7as profissionais", + "account_type": "Expense Account" + }, + "Gastos de ac\u00e7\u00e3o social": { + "account_number": "637", + "account_name": "Gastos de ac\u00e7\u00e3o social", + "account_type": "Expense Account" + }, + "Outros gastos com o pessoal": { + "account_number": "638", + "account_name": "Outros gastos com o pessoal", + "account_type": "Expense Account" + }, + "Gastos de deprecia\u00e7\u00e3o e de amortiza\u00e7\u00e3o": { + "account_number": "64", + "account_name": "Gastos de deprecia\u00e7\u00e3o e de amortiza\u00e7\u00e3o", + "account_type": "Depreciation" + }, + "Propriedades de investimento_641": { + "account_number": "641", + "account_name": "Propriedades de investimento", + "account_type": "Expense Account" + }, + "Activos fixos tang\u00edveis": { + "account_number": "642", + "account_name": "Activos fixos tang\u00edveis", + "account_type": "Expense Account" + }, + "Activos intang\u00edveis_643": { + "account_number": "643", + "account_name": "Activos intang\u00edveis", + "account_type": "Expense Account" + }, + "Perdas por imparidade": { + "account_number": "65", + "account_name": "Perdas por imparidade", + "account_type": "Expense Account" + }, + "Em d\u00edvidas a receber": { + "account_number": "651", + "account_name": "Em d\u00edvidas a receber", + "account_type": "Expense Account" + }, + "Clientes_6511": { + "account_number": "6511", + "account_name": "Clientes", + "account_type": "Expense Account" + }, + "Outros devedores": { + "account_number": "6512", + "account_name": "Outros devedores", + "account_type": "Expense Account" + }, + "Em invent\u00e1rios": { + "account_number": "652", + "account_name": "Em invent\u00e1rios", + "account_type": "Expense Account" + }, + "Em investimentos financeiros": { + "account_number": "653", + "account_name": "Em investimentos financeiros", + "account_type": "Expense Account" + }, + "Em propriedades de investimento": { + "account_number": "654", + "account_name": "Em propriedades de investimento", + "account_type": "Expense Account" + }, + "Em activos fixos tang\u00edveis": { + "account_number": "655", + "account_name": "Em activos fixos tang\u00edveis", + "account_type": "Expense Account" + }, + "Em activos intang\u00edveis": { + "account_number": "656", + "account_name": "Em activos intang\u00edveis", + "account_type": "Expense Account" + }, + "Em investimentos em curso": { + "account_number": "657", + "account_name": "Em investimentos em curso", + "account_type": "Expense Account" + }, + "Em activos n\u00e3o correntes detidos para venda": { + "account_number": "658", + "account_name": "Em activos n\u00e3o correntes detidos para venda", + "account_type": "Expense Account" + }, + "Perdas por redu\u00e7\u00f5es de justo valor": { + "account_number": "66", + "account_name": "Perdas por redu\u00e7\u00f5es de justo valor", + "account_type": "Expense Account" + }, + "Em instrumentos financeiros": { + "account_number": "661", + "account_name": "Em instrumentos financeiros", + "account_type": "Expense Account" + }, + "Em investimentos financeiros_662": { + "account_number": "662", + "account_name": "Em investimentos financeiros", + "account_type": "Expense Account" + }, + "Em propriedades de investimento_663": { + "account_number": "663", + "account_name": "Em propriedades de investimento", + "account_type": "Expense Account" + }, + "Em activos biol\u00f3gicos": { + "account_number": "664", + "account_name": "Em activos biol\u00f3gicos", + "account_type": "Expense Account" + }, + "Provis\u00f5es do per\u00edodo": { + "account_number": "67", + "account_name": "Provis\u00f5es do per\u00edodo", + "account_type": "Expense Account" + }, + "Impostos_671": { + "account_number": "671", + "account_name": "Impostos", + "account_type": "Expense Account" + }, + "Garantias a clientes_672": { + "account_number": "672", + "account_name": "Garantias a clientes", + "account_type": "Expense Account" + }, + "Processos judiciais em curso_673": { + "account_number": "673", + "account_name": "Processos judiciais em curso", + "account_type": "Expense Account" + }, + "Acidentes de trabalho e doen\u00e7as profissionais_674": { + "account_number": "674", + "account_name": "Acidentes de trabalho e doen\u00e7as profissionais", + "account_type": "Expense Account" + }, + "Mat\u00e9rias ambientais_675": { + "account_number": "675", + "account_name": "Mat\u00e9rias ambientais", + "account_type": "Expense Account" + }, + "Contratos onerosos_676": { + "account_number": "676", + "account_name": "Contratos onerosos", + "account_type": "Expense Account" + }, + "Reestrutura\u00e7\u00e3o_677": { + "account_number": "677", + "account_name": "Reestrutura\u00e7\u00e3o", + "account_type": "Expense Account" + }, + "Outras provis\u00f5es_678": { + "account_number": "678", + "account_name": "Outras provis\u00f5es", + "account_type": "Expense Account" + }, + "Outros gastos e perdas": { + "account_number": "68", + "account_name": "Outros gastos e perdas", + "account_type": "Expense Account" + }, + "Impostos_681": { + "account_number": "681", + "account_name": "Impostos", + "account_type": "Expense Account" + }, + "Impostos directos": { + "account_number": "6811", + "account_name": "Impostos directos", + "account_type": "Expense Account" + }, + "Impostos indirectos": { + "account_number": "6812", + "account_name": "Impostos indirectos", + "account_type": "Expense Account" + }, + "Taxas": { + "account_number": "6813", + "account_name": "Taxas", + "account_type": "Expense Account" + }, + "Descontos de pronto pagamento concedidos": { + "account_number": "682", + "account_name": "Descontos de pronto pagamento concedidos", + "account_type": "Expense Account" + }, + "D\u00edvidas incobr\u00e1veis": { + "account_number": "683", + "account_name": "D\u00edvidas incobr\u00e1veis", + "account_type": "Expense Account" + }, + "Perdas em invent\u00e1rios": { + "account_number": "684", + "account_name": "Perdas em invent\u00e1rios", + "account_type": "Expense Account" + }, + "Sinistros": { + "account_number": "6841", + "account_name": "Sinistros", + "account_type": "Expense Account" + }, + "Quebras": { + "account_number": "6842", + "account_name": "Quebras", + "account_type": "Expense Account" + }, + "Outras perdas": { + "account_number": "6848", + "account_name": "Outras perdas", + "account_type": "Expense Account" + }, + "Gastos e perdas em subsid. , assoc. e empreend. conjuntos": { + "account_number": "685", + "account_name": "Gastos e perdas em subsid. , assoc. e empreend. conjuntos", + "account_type": "Expense Account" + }, + "Cobertura de preju\u00edzos": { + "account_number": "6851", + "account_name": "Cobertura de preju\u00edzos", + "account_type": "Expense Account" + }, + "Aplica\u00e7\u00e3o do m\u00e9todo da equival\u00eancia patrimonial": { + "account_number": "6852", + "account_name": "Aplica\u00e7\u00e3o do m\u00e9todo da equival\u00eancia patrimonial", + "account_type": "Expense Account" + }, + "Aliena\u00e7\u00f5es": { + "account_number": "6853", + "account_name": "Aliena\u00e7\u00f5es", + "account_type": "Expense Account" + }, + "Outros gastos e perdas_6858": { + "account_number": "6858", + "account_name": "Outros gastos e perdas", + "account_type": "Expense Account" + }, + "Gastos e perdas nos restantes investimentos financeiros": { + "account_number": "686", + "account_name": "Gastos e perdas nos restantes investimentos financeiros", + "account_type": "Expense Account" + }, + "Cobertura de preju\u00edzos_6861": { + "account_number": "6861", + "account_name": "Cobertura de preju\u00edzos", + "account_type": "Expense Account" + }, + "Aliena\u00e7\u00f5es_6862": { + "account_number": "6862", + "account_name": "Aliena\u00e7\u00f5es", + "account_type": "Expense Account" + }, + "Outros gastos e perdas_6868": { + "account_number": "6868", + "account_name": "Outros gastos e perdas", + "account_type": "Expense Account" + }, + "Gastos e perdas em investimentos n\u00e3o financeiros": { + "account_number": "687", + "account_name": "Gastos e perdas em investimentos n\u00e3o financeiros", + "account_type": "Expense Account" + }, + "Aliena\u00e7\u00f5es_6871": { + "account_number": "6871", + "account_name": "Aliena\u00e7\u00f5es", + "account_type": "Expense Account" + }, + "Sinistros_6872": { + "account_number": "6872", + "account_name": "Sinistros", + "account_type": "Expense Account" + }, + "Abates": { + "account_number": "6873", + "account_name": "Abates", + "account_type": "Expense Account" + }, + "Gastos em propriedades de investimento": { + "account_number": "6874", + "account_name": "Gastos em propriedades de investimento", + "account_type": "Expense Account" + }, + "Outros gastos e perdas_6878": { + "account_number": "6878", + "account_name": "Outros gastos e perdas", + "account_type": "Expense Account" + }, + "Outros_688": { + "account_number": "688", + "account_name": "Outros", + "account_type": "Expense Account" + }, + "Correc\u00e7\u00f5es relativas a per\u00edodos anteriores": { + "account_number": "6881", + "account_name": "Correc\u00e7\u00f5es relativas a per\u00edodos anteriores", + "account_type": "Expense Account" + }, + "Donativos": { + "account_number": "6882", + "account_name": "Donativos", + "account_type": "Expense Account" + }, + "Quotiza\u00e7\u00f5es": { + "account_number": "6883", + "account_name": "Quotiza\u00e7\u00f5es", + "account_type": "Expense Account" + }, + "Ofertas e amostras de invent\u00e1rios": { + "account_number": "6884", + "account_name": "Ofertas e amostras de invent\u00e1rios", + "account_type": "Expense Account" + }, + "Insufici\u00eancia da estimativa para impostos": { + "account_number": "6885", + "account_name": "Insufici\u00eancia da estimativa para impostos", + "account_type": "Expense Account" + }, + "Perdas em instrumentos financeiros": { + "account_number": "6886", + "account_name": "Perdas em instrumentos financeiros", + "account_type": "Expense Account" + }, + "Outros n\u00e3o especificados": { + "account_number": "6888", + "account_name": "Outros n\u00e3o especificados", + "account_type": "Expense Account" + }, + "Gastos e perdas de financiamento": { + "account_number": "69", + "account_name": "Gastos e perdas de financiamento", + "account_type": "Expense Account" + }, + "Juros suportados": { + "account_number": "691", + "account_name": "Juros suportados", + "account_type": "Expense Account" + }, + "Juros de financiamento obtidos": { + "account_number": "6911", + "account_name": "Juros de financiamento obtidos", + "account_type": "Expense Account" + }, + "Outros juros": { + "account_number": "6918", + "account_name": "Outros juros", + "account_type": "Expense Account" + }, + "Diferen\u00e7as de c\u00e2mbio desfavor\u00e1veis": { + "account_number": "692", + "account_name": "Diferen\u00e7as de c\u00e2mbio desfavor\u00e1veis", + "account_type": "Expense Account" + }, + "Relativos a financiamentos obtidos": { + "account_number": "6921", + "account_name": "Relativos a financiamentos obtidos", + "account_type": "Expense Account" + }, + "Outras_6928": { + "account_number": "6928", + "account_name": "Outras", + "account_type": "Expense Account" + }, + "Outros gastos e perdas de financiamento": { + "account_number": "698", + "account_name": "Outros gastos e perdas de financiamento", + "account_type": "Expense Account" + }, + "Relativos a financiamentos obtidos_6981": { + "account_number": "6981", + "account_name": "Relativos a financiamentos obtidos", + "account_type": "Expense Account" + }, + "Outros_6988": { + "account_number": "6988", + "account_name": "Outros", + "account_type": "Expense Account" + } + }, + "7 - Rendimentos": { + "root_type": "Income", + "Vendas": { + "account_number": "71", + "account_name": "Vendas", + "account_type": "Income Account" + }, + "Mercadoria": { + "account_number": "711", + "account_name": "Mercadoria", + "account_type": "Income Account" + }, + "Produtos acabados e interm\u00e9dios_712": { + "account_number": "712", + "account_name": "Produtos acabados e interm\u00e9dios", + "account_type": "Income Account" + }, + "Subprodutos, desperd\u00edcios, res\u00edduos e refugos_713": { + "account_number": "713", + "account_name": "Subprodutos, desperd\u00edcios, res\u00edduos e refugos", + "account_type": "Income Account" + }, + "Activos biol\u00f3gicos_714": { + "account_number": "714", + "account_name": "Activos biol\u00f3gicos", + "account_type": "Income Account" + }, + "Iva das vendas com imposto inclu\u00eddo": { + "account_number": "716", + "account_name": "Iva das vendas com imposto inclu\u00eddo", + "account_type": "Income Account" + }, + "Devolu\u00e7\u00f5es de vendas": { + "account_number": "717", + "account_name": "Devolu\u00e7\u00f5es de vendas", + "account_type": "Income Account" + }, + "Descontos e abatimentos em vendas": { + "account_number": "718", + "account_name": "Descontos e abatimentos em vendas", + "account_type": "Income Account" + }, + "Presta\u00e7\u00f5es de servi\u00e7os": { + "account_number": "72", + "account_name": "Presta\u00e7\u00f5es de servi\u00e7os", + "account_type": "Income Account" + }, + "Servi\u00e7o a": { + "account_number": "721", + "account_name": "Servi\u00e7o a", + "account_type": "Income Account" + }, + "Servi\u00e7o b": { + "account_number": "722", + "account_name": "Servi\u00e7o b", + "account_type": "Income Account" + }, + "Servi\u00e7os secund\u00e1rios": { + "account_number": "725", + "account_name": "Servi\u00e7os secund\u00e1rios", + "account_type": "Income Account" + }, + "Iva dos servi\u00e7os com imposto inclu\u00eddo": { + "account_number": "726", + "account_name": "Iva dos servi\u00e7os com imposto inclu\u00eddo", + "account_type": "Income Account" + }, + "Descontos e abatimentos": { + "account_number": "728", + "account_name": "Descontos e abatimentos", + "account_type": "Income Account" + }, + "Varia\u00e7\u00f5es nos invent\u00e1rios da produ\u00e7\u00e3o": { + "account_number": "73", + "account_name": "Varia\u00e7\u00f5es nos invent\u00e1rios da produ\u00e7\u00e3o", + "account_type": "Income Account" + }, + "Produtos acabados e interm\u00e9dios_731": { + "account_number": "731", + "account_name": "Produtos acabados e interm\u00e9dios", + "account_type": "Income Account" + }, + "Subprodutos, desperd\u00edcios, res\u00edduos e refugos_732": { + "account_number": "732", + "account_name": "Subprodutos, desperd\u00edcios, res\u00edduos e refugos", + "account_type": "Income Account" + }, + "Produtos e trabalhos em curso_733": { + "account_number": "733", + "account_name": "Produtos e trabalhos em curso", + "account_type": "Income Account" + }, + "Activos biol\u00f3gicos_734": { + "account_number": "734", + "account_name": "Activos biol\u00f3gicos", + "account_type": "Income Account" + }, + "Trabalhos para a pr\u00f3pria entidade": { + "account_number": "74", + "account_name": "Trabalhos para a pr\u00f3pria entidade", + "account_type": "Income Account" + }, + "Activos fixos tang\u00edveis_741": { + "account_number": "741", + "account_name": "Activos fixos tang\u00edveis", + "account_type": "Income Account" + }, + "Activos intang\u00edveis_742": { + "account_number": "742", + "account_name": "Activos intang\u00edveis", + "account_type": "Income Account" + }, + "Propriedades de investimento_743": { + "account_number": "743", + "account_name": "Propriedades de investimento", + "account_type": "Income Account" + }, + "Activos por gastos diferidos": { + "account_number": "744", + "account_name": "Activos por gastos diferidos", + "account_type": "Income Account" + }, + "Subs\u00eddios \u00e0 explora\u00e7\u00e3o": { + "account_number": "75", + "account_name": "Subs\u00eddios \u00e0 explora\u00e7\u00e3o", + "account_type": "Income Account" + }, + "Subs\u00eddios do estado e outros entes p\u00fablicos": { + "account_number": "751", + "account_name": "Subs\u00eddios do estado e outros entes p\u00fablicos", + "account_type": "Income Account" + }, + "Subs\u00eddios de outras entidades": { + "account_number": "752", + "account_name": "Subs\u00eddios de outras entidades", + "account_type": "Income Account" + }, + "Revers\u00f5es": { + "account_number": "76", + "account_name": "Revers\u00f5es", + "account_type": "Income Account" + }, + "De deprecia\u00e7\u00f5es e de amortiza\u00e7\u00f5es": { + "account_number": "761", + "account_name": "De deprecia\u00e7\u00f5es e de amortiza\u00e7\u00f5es", + "account_type": "Income Account" + }, + "Propriedades de investimento_7611": { + "account_number": "7611", + "account_name": "Propriedades de investimento", + "account_type": "Income Account" + }, + "Activos fixos tang\u00edveis_7612": { + "account_number": "7612", + "account_name": "Activos fixos tang\u00edveis", + "account_type": "Income Account" + }, + "Activos intang\u00edveis_7613": { + "account_number": "7613", + "account_name": "Activos intang\u00edveis", + "account_type": "Income Account" + }, + "De perdas por imparidade": { + "account_number": "762", + "account_name": "De perdas por imparidade", + "account_type": "Income Account" + }, + "Em d\u00edvidas a receber_7621": { + "account_number": "7621", + "account_name": "Em d\u00edvidas a receber", + "account_type": "Income Account" + }, + "Clientes_76211": { + "account_number": "76211", + "account_name": "Clientes", + "account_type": "Income Account" + }, + "Outros devedores_76212": { + "account_number": "76212", + "account_name": "Outros devedores", + "account_type": "Income Account" + }, + "Em invent\u00e1rios_7622": { + "account_number": "7622", + "account_name": "Em invent\u00e1rios", + "account_type": "Income Account" + }, + "Em investimentos financeiros_7623": { + "account_number": "7623", + "account_name": "Em investimentos financeiros", + "account_type": "Income Account" + }, + "Em propriedades de investimento_7624": { + "account_number": "7624", + "account_name": "Em propriedades de investimento", + "account_type": "Income Account" + }, + "Em activos fixos tang\u00edveis_7625": { + "account_number": "7625", + "account_name": "Em activos fixos tang\u00edveis", + "account_type": "Income Account" + }, + "Em activos intang\u00edveis_7626": { + "account_number": "7626", + "account_name": "Em activos intang\u00edveis", + "account_type": "Income Account" + }, + "Em investimentos em curso_7627": { + "account_number": "7627", + "account_name": "Em investimentos em curso", + "account_type": "Income Account" + }, + "Em activos n\u00e3o correntes detidos para venda_7628": { + "account_number": "7628", + "account_name": "Em activos n\u00e3o correntes detidos para venda", + "account_type": "Income Account" + }, + "De provis\u00f5es": { + "account_number": "763", + "account_name": "De provis\u00f5es", + "account_type": "Income Account" + }, + "Impostos_7631": { + "account_number": "7631", + "account_name": "Impostos", + "account_type": "Income Account" + }, + "Garantias a clientes_7632": { + "account_number": "7632", + "account_name": "Garantias a clientes", + "account_type": "Income Account" + }, + "Processos judiciais em curso_7633": { + "account_number": "7633", + "account_name": "Processos judiciais em curso", + "account_type": "Income Account" + }, + "Acidentes no trabalho e doen\u00e7as profissionais": { + "account_number": "7634", + "account_name": "Acidentes no trabalho e doen\u00e7as profissionais", + "account_type": "Income Account" + }, + "Mat\u00e9rias ambientais_7635": { + "account_number": "7635", + "account_name": "Mat\u00e9rias ambientais", + "account_type": "Income Account" + }, + "Contratos onerosos_7636": { + "account_number": "7636", + "account_name": "Contratos onerosos", + "account_type": "Income Account" + }, + "Reestrutura\u00e7\u00e3o_7637": { + "account_number": "7637", + "account_name": "Reestrutura\u00e7\u00e3o", + "account_type": "Income Account" + }, + "Outras provis\u00f5es_7638": { + "account_number": "7638", + "account_name": "Outras provis\u00f5es", + "account_type": "Income Account" + }, + "Ganhos por aumentos de justo valor": { + "account_number": "77", + "account_name": "Ganhos por aumentos de justo valor", + "account_type": "Income Account" + }, + "Em instrumentos financeiros_771": { + "account_number": "771", + "account_name": "Em instrumentos financeiros", + "account_type": "Income Account" + }, + "Em investimentos financeiros_772": { + "account_number": "772", + "account_name": "Em investimentos financeiros", + "account_type": "Income Account" + }, + "Em propriedades de investimento_773": { + "account_number": "773", + "account_name": "Em propriedades de investimento", + "account_type": "Income Account" + }, + "Em activos biol\u00f3gicos_774": { + "account_number": "774", + "account_name": "Em activos biol\u00f3gicos", + "account_type": "Income Account" + }, + "Outros rendimentos e ganhos": { + "account_number": "78", + "account_name": "Outros rendimentos e ganhos", + "account_type": "Income Account" + }, + "Rendimentos suplementares": { + "account_number": "781", + "account_name": "Rendimentos suplementares", + "account_type": "Income Account" + }, + "Servi\u00e7os sociais": { + "account_number": "7811", + "account_name": "Servi\u00e7os sociais", + "account_type": "Income Account" + }, + "Aluguer de equipamento": { + "account_number": "7812", + "account_name": "Aluguer de equipamento", + "account_type": "Income Account" + }, + "Estudos, projectos e assist\u00eancia tecnol\u00f3gica": { + "account_number": "7813", + "account_name": "Estudos, projectos e assist\u00eancia tecnol\u00f3gica", + "account_type": "Income Account" + }, + "Royalties_7814": { + "account_number": "7814", + "account_name": "Royalties", + "account_type": "Income Account" + }, + "Desempenho de cargos sociais noutras empresas": { + "account_number": "7815", + "account_name": "Desempenho de cargos sociais noutras empresas", + "account_type": "Income Account" + }, + "Outros rendimentos suplementares": { + "account_number": "7816", + "account_name": "Outros rendimentos suplementares", + "account_type": "Income Account" + }, + "Descontos de pronto pagamento obtidos": { + "account_number": "782", + "account_name": "Descontos de pronto pagamento obtidos", + "account_type": "Income Account" + }, + "Recupera\u00e7\u00e3o de d\u00edvidas a receber": { + "account_number": "783", + "account_name": "Recupera\u00e7\u00e3o de d\u00edvidas a receber", + "account_type": "Income Account" + }, + "Ganhos em invent\u00e1rios": { + "account_number": "784", + "account_name": "Ganhos em invent\u00e1rios", + "account_type": "Income Account" + }, + "Sinistros_7841": { + "account_number": "7841", + "account_name": "Sinistros", + "account_type": "Income Account" + }, + "Sobras": { + "account_number": "7842", + "account_name": "Sobras", + "account_type": "Income Account" + }, + "Outros ganhos": { + "account_number": "7848", + "account_name": "Outros ganhos", + "account_type": "Income Account" + }, + "Rendimentos e ganhos em subsidi\u00e1rias, associadas e empr": { + "account_number": "785", + "account_name": "Rendimentos e ganhos em subsidi\u00e1rias, associadas e empr", + "account_type": "Income Account" + }, + "Aplica\u00e7\u00e3o do m\u00e9todo da equival\u00eancia patrimonial_7851": { + "account_number": "7851", + "account_name": "Aplica\u00e7\u00e3o do m\u00e9todo da equival\u00eancia patrimonial", + "account_type": "Income Account" + }, + "Aliena\u00e7\u00f5es_7852": { + "account_number": "7852", + "account_name": "Aliena\u00e7\u00f5es", + "account_type": "Income Account" + }, + "Outros rendimentos e ganhos_7858": { + "account_number": "7858", + "account_name": "Outros rendimentos e ganhos", + "account_type": "Income Account" + }, + "Rendimentos e ganhos nos restantes activos financeiros": { + "account_number": "786", + "account_name": "Rendimentos e ganhos nos restantes activos financeiros", + "account_type": "Income Account" + }, + "Diferen\u00e7as de c\u00e2mbio favor\u00e1veis": { + "account_number": "7861", + "account_name": "Diferen\u00e7as de c\u00e2mbio favor\u00e1veis", + "account_type": "Income Account" + }, + "Aliena\u00e7\u00f5es_7862": { + "account_number": "7862", + "account_name": "Aliena\u00e7\u00f5es", + "account_type": "Income Account" + }, + "Outros rendimentos e ganhos_7868": { + "account_number": "7868", + "account_name": "Outros rendimentos e ganhos", + "account_type": "Income Account" + }, + "Rendimentos e ganhos em investimentos n\u00e3o financeiros": { + "account_number": "787", + "account_name": "Rendimentos e ganhos em investimentos n\u00e3o financeiros", + "account_type": "Income Account" + }, + "Aliena\u00e7\u00f5es_7871": { + "account_number": "7871", + "account_name": "Aliena\u00e7\u00f5es", + "account_type": "Income Account" + }, + "Sinistros_7872": { + "account_number": "7872", + "account_name": "Sinistros", + "account_type": "Income Account" + }, + "Rendas e outros rendimentos em propriedades de investimento": { + "account_number": "7873", + "account_name": "Rendas e outros rendimentos em propriedades de investimento", + "account_type": "Income Account" + }, + "Outros rendimentos e ganhos_7878": { + "account_number": "7878", + "account_name": "Outros rendimentos e ganhos", + "account_type": "Income Account" + }, + "Outros_788": { + "account_number": "788", + "account_name": "Outros", + "account_type": "Income Account" + }, + "Correc\u00e7\u00f5es relativas a per\u00edodos anteriores_7881": { + "account_number": "7881", + "account_name": "Correc\u00e7\u00f5es relativas a per\u00edodos anteriores", + "account_type": "Income Account" + }, + "Excesso da estimativa para impostos": { + "account_number": "7882", + "account_name": "Excesso da estimativa para impostos", + "account_type": "Income Account" + }, + "Imputa\u00e7\u00e3o de subs\u00eddios para investimentos": { + "account_number": "7883", + "account_name": "Imputa\u00e7\u00e3o de subs\u00eddios para investimentos", + "account_type": "Income Account" + }, + "Ganhos em outros instrumentos financeiros": { + "account_number": "7884", + "account_name": "Ganhos em outros instrumentos financeiros", + "account_type": "Income Account" + }, + "Restitui\u00e7\u00e3o de impostos": { + "account_number": "7885", + "account_name": "Restitui\u00e7\u00e3o de impostos", + "account_type": "Income Account" + }, + "Outros n\u00e3o especificados_7888": { + "account_number": "7888", + "account_name": "Outros n\u00e3o especificados", + "account_type": "Income Account" + }, + "Juros, dividendos e outros rendimentos similares": { + "account_number": "79", + "account_name": "Juros, dividendos e outros rendimentos similares", + "account_type": "Income Account" + }, + "Juros obtidos": { + "account_number": "791", + "account_name": "Juros obtidos", + "account_type": "Income Account" + }, + "De dep\u00f3sitos": { + "account_number": "7911", + "account_name": "De dep\u00f3sitos", + "account_type": "Income Account" + }, + "De outras aplica\u00e7\u00f5es de meios financeiros l\u00edquidos": { + "account_number": "7912", + "account_name": "De outras aplica\u00e7\u00f5es de meios financeiros l\u00edquidos", + "account_type": "Income Account" + }, + "De financiamentos concedidos a associadas e emp. conjun": { + "account_number": "7913", + "account_name": "De financiamentos concedidos a associadas e emp. conjun", + "account_type": "Income Account" + }, + "De financiamentos concedidos a subsidi\u00e1rias": { + "account_number": "7914", + "account_name": "De financiamentos concedidos a subsidi\u00e1rias", + "account_type": "Income Account" + }, + "De financiamentos obtidos": { + "account_number": "7915", + "account_name": "De financiamentos obtidos", + "account_type": "Income Account" + }, + "De outros financiamentos obtidos": { + "account_number": "7918", + "account_name": "De outros financiamentos obtidos", + "account_type": "Income Account" + }, + "Dividendos obtidos": { + "account_number": "792", + "account_name": "Dividendos obtidos", + "account_type": "Income Account" + }, + "De aplica\u00e7\u00f5es de meios financeiros l\u00edquidos": { + "account_number": "7921", + "account_name": "De aplica\u00e7\u00f5es de meios financeiros l\u00edquidos", + "account_type": "Income Account" + }, + "De associadas e empreendimentos conjuntos": { + "account_number": "7922", + "account_name": "De associadas e empreendimentos conjuntos", + "account_type": "Income Account" + }, + "De subsidi\u00e1rias": { + "account_number": "7923", + "account_name": "De subsidi\u00e1rias", + "account_type": "Income Account" + }, + "Outras_7928": { + "account_number": "7928", + "account_name": "Outras", + "account_type": "Income Account" + }, + "Outros rendimentos similares": { + "account_number": "798", + "account_name": "Outros rendimentos similares", + "account_type": "Income Account" + } + }, + "8 - Resultados": { + "root_type": "Liability", + "Resultado l\u00edquido do per\u00edodo": { + "account_number": "81", + "account_name": "Resultado l\u00edquido do per\u00edodo", + "account_type": "Income Account" + }, + "Resultado antes de impostos": { + "account_number": "811", + "account_name": "Resultado antes de impostos", + "account_type": "Income Account" + }, + "Impostos sobre o rendimento do per\u00edodo": { + "account_number": "812", + "account_name": "Impostos sobre o rendimento do per\u00edodo", + "account_type": "Payable" + }, + "Imposto estimado para o per\u00edodo": { + "account_number": "8121", + "account_name": "Imposto estimado para o per\u00edodo", + "account_type": "Payable" + }, + "Imposto diferido": { + "account_number": "8122", + "account_name": "Imposto diferido", + "account_type": "Payable" + }, + "Resultado l\u00edquido": { + "account_number": "818", + "account_name": "Resultado l\u00edquido", + "account_type": "Income Account" + }, + "Dividendos antecipados": { + "account_number": "89", + "account_name": "Dividendos antecipados", + "account_type": "Payable" + } + }, + "Others": { + "root_type": "Liability", + "Asset Received But Not Billed": { + "account_number": "", + "account_name": "Asset Received But Not Billed", + "account_type": "Asset Received But Not Billed" + }, + "Stock Received But Not Billed": { + "account_number": "", + "account_name": "Stock Received But Not Billed", + "account_type": "Stock Received But Not Billed" + }, + "Expenses Included In Valuation": { + "account_number": "", + "account_name": "Expenses Included In Valuation", + "account_type": "Expenses Included In Valuation" + } + } + } +}