From e71cf6d6a1018c0c3f9679f7ca2d7bfc7cb3dbbc Mon Sep 17 00:00:00 2001 From: Nabin Hait Date: Tue, 11 Mar 2014 17:58:53 +0530 Subject: [PATCH] More country charts imported from openerp --- .../br_l10n_br_account_chart_template.json | 2409 +++++ .../charts/ch_l10nch_chart_template.json | 5962 ++++++++++++ .../charts/co_vauxoo_mx_chart_template.json | 8595 +++++++++++++++++ .../charts/cr_account_chart_template_0.json | 793 ++ .../charts/cr_account_chart_template_x.json | 775 ++ .../chart_of_accounts/charts/et_l10n_et.json | 489 + .../hr_l10n_hr_chart_template_rrif.json | 8036 +++++++++++++++ .../charts/mx_vauxoo_mx_chart_template.json | 1475 +++ .../chart_of_accounts/charts/si_gd_chart.json | 4232 ++++++++ .../chart_of_accounts/charts/uk_l10n_uk.json | 488 + .../charts/ve_ve_chart_template_amd.json | 1780 ++++ 11 files changed, 35034 insertions(+) create mode 100644 erpnext/accounts/doctype/chart_of_accounts/charts/br_l10n_br_account_chart_template.json create mode 100644 erpnext/accounts/doctype/chart_of_accounts/charts/ch_l10nch_chart_template.json create mode 100644 erpnext/accounts/doctype/chart_of_accounts/charts/co_vauxoo_mx_chart_template.json create mode 100644 erpnext/accounts/doctype/chart_of_accounts/charts/cr_account_chart_template_0.json create mode 100644 erpnext/accounts/doctype/chart_of_accounts/charts/cr_account_chart_template_x.json create mode 100644 erpnext/accounts/doctype/chart_of_accounts/charts/et_l10n_et.json create mode 100644 erpnext/accounts/doctype/chart_of_accounts/charts/hr_l10n_hr_chart_template_rrif.json create mode 100644 erpnext/accounts/doctype/chart_of_accounts/charts/mx_vauxoo_mx_chart_template.json create mode 100644 erpnext/accounts/doctype/chart_of_accounts/charts/si_gd_chart.json create mode 100644 erpnext/accounts/doctype/chart_of_accounts/charts/uk_l10n_uk.json create mode 100644 erpnext/accounts/doctype/chart_of_accounts/charts/ve_ve_chart_template_amd.json diff --git a/erpnext/accounts/doctype/chart_of_accounts/charts/br_l10n_br_account_chart_template.json b/erpnext/accounts/doctype/chart_of_accounts/charts/br_l10n_br_account_chart_template.json new file mode 100644 index 00000000000..5e6cc3eef16 --- /dev/null +++ b/erpnext/accounts/doctype/chart_of_accounts/charts/br_l10n_br_account_chart_template.json @@ -0,0 +1,2409 @@ +{ + "name": "Planilha de Contas Brasileira", + "root": { + "children": [ + { + "children": [ + { + "children": [ + { + "children": [ + { + "name": "Manuten\u00e7\u00e3o e Reparo de Bens Aplicados na Produ\u00e7\u00e3o", + "root_type": "Expense" + }, + { + "name": "Royalties e Assist\u00eancia T\u00e9cnica \u2013 EXTERIOR", + "root_type": "Expense" + }, + { + "name": "Encargos Sociais \u2013 Previd\u00eancia Social", + "root_type": "Expense" + }, + { + "name": "Remunera\u00e7\u00e3o a Dirigentes de Ligados \u00e0 Produ\u00e7\u00e3o", + "root_type": "Expense" + }, + { + "name": "Servi\u00e7os Prestados por Cooperativa de Trabalho", 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"name": "Stocks de produits finis" + }, + { + "name": "Corrections valeur s/stocks produits finis" + } + ], + "name": "Stocks de produits finis", + "root_type": "Income" + }, + { + "children": [ + { + "name": "Acomptes vers\u00e9s pour stocks obligatoires" + }, + { + "name": "R\u00e9serve s/marchandises" + }, + { + "name": "Stocks obligatoires" + } + ], + "name": "Stocks obligatoires", + "root_type": "Income" + }, + { + "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", + "root_type": "Asset" + } + ], + "name": "Stocks et travaux en cours", + "root_type": "Asset" + }, + { + "children": [ + { + "children": [ + { + "children": [ + { + "name": "Capital-actions non lib\u00e9r\u00e9, r\u00e9clam\u00e9" + } + ], + "name": "Capital-actions non lib\u00e9r\u00e9", + "root_type": "Asset" + }, + { + "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", + "root_type": "Asset" + }, + { + "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", + "root_type": "Asset" + }, + { + "children": [ + { + "name": "TVA: d\u00e9ductible s/achats de 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"account_type": "Bank or Cash", + "name": "Compte d'attente en monnaie" + } + ], + "name": "Compte d'attente en monnaie", + "root_type": "Income" + }, + { + "children": [ + { + "account_type": "Bank or Cash", + "name": "Provisions risques de change s/comptes en devises" + }, + { + "account_type": "Bank or Cash", + "name": "Compte d'\u00e9pargne" + }, + { + "account_type": "Bank or Cash", + "name": "Compte de placement" + }, + { + "account_type": "Bank or Cash", + "name": "Compte courant exploitation principale" + }, + { + "account_type": "Bank or Cash", + "name": "Compte courant exploitation accessoire" + }, + { + "account_type": "Bank or Cash", + "name": "Compte en devise EUR" + }, + { + "account_type": "Bank or Cash", + "name": "Compte en devise B" + } + ], + "name": "Banques", + "root_type": "Asset" + }, + { + "children": [ + { + "account_type": "Bank or Cash", + "name": "Bons de jouissance (cot\u00e9s)" + }, + { + "account_type": "Bank or Cash", + "name": "Obligations 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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/hr_l10n_hr_chart_template_rrif.json b/erpnext/accounts/doctype/chart_of_accounts/charts/hr_l10n_hr_chart_template_rrif.json new file mode 100644 index 00000000000..e29a9577c4c --- /dev/null +++ b/erpnext/accounts/doctype/chart_of_accounts/charts/hr_l10n_hr_chart_template_rrif.json @@ -0,0 +1,8036 @@ +{ + "name": "RRIF-ov ra\u010dunski plan za poduzetnike", + "root": { + "children": [ + { + "children": [ + { + "children": [ + { + "children": [ + { + "name": "Revalorizacijske pri\u010duve nastale do kraja 2000." + }, + { + "name": "Revalorizacijske pri\u010duve iz razdoblja od 2001. do 2004." + } + ], + "name": "Revalorizacijske pri\u010duve ranijih godina" + }, + { + "children": [ + { + "name": "Ostale revalorizacijske pri\u010duve" + }, + { + "name": "Revalorizacijske pri\u010duve iz procjene dug. nemat. i mat. imovine (HSFIt.6.36.iMRS16,t.39.iMRS38,t.85)" + }, + { + "name": "Pri\u010duve iz revalorizacije financijske imovine" + } + ], + "name": "Revalorizacijske pri\u010duve" + }, + { + "children": [ + { + "name": "Dobitci/gubitci od udjela u kapitalu do prestanka priznavanja (MRS 1. t. 95. i MRS 39. 55.b)-a1" + } + ], + "name": "Dobitci/gubitci od udjela u kapitalu do prestanka priznavanja (MRS 1. t. 95. i MRS 39. 55.b)" + }, + { + "children": [ + { + "name": "Pri\u010duve iz te\u010dajnih razlika od ulaganja u inozemno poslovanje (MRS 21. t. 39.)-a1" + } + ], + "name": "Pri\u010duve iz te\u010dajnih razlika od ulaganja u inozemno poslovanje (MRS 21. t. 39.)" + }, + { + "children": [ + { + "name": "Ostali akumulirani sveobuhvatni dobitci/gubitci - pri\u010duve (MRS 1. t. 96.)-a1" + } + ], + "name": "Ostali akumulirani sveobuhvatni dobitci/gubitci - pri\u010duve (MRS 1. t. 96.)" + }, + { + "children": [ + { + "name": "Dobitci/gubitci iz za\u0161tite nov\u010danog toka do reklasifikacije (MRS 1. t. 95. i MRS 39. t. 100.)-a1" + } + ], + "name": "Dobitci/gubitci iz za\u0161tite nov\u010danog toka do reklasifikacije (MRS 1. t. 95. i MRS 39. t. 100.)" + } + ], + "name": "REVALORIZACIJSKE PRI\u010cUVE" + }, + { + "children": [ + { + "children": [ + { + "name": "Otkupljeni vlastiti udjeli" + }, + { + "name": "Otkupljene vlastite dionice" + }, + { + "name": "Vlastite dionice za opcijsku namjenu" + } + ], + "name": "Vlastite dionice i udjeli (odbitna- dugovna stavka)" + }, + { + "children": [ + { + "name": "Pri\u010duve radi odr\u017eavanja boniteta strukture izvora financiranja" + }, + { + "name": "Pri\u010duve za odr\u017eavanje financijske stabilnosti dru\u0161tva, za razvojne aktivnosti i sl." + }, + { + "name": "Pri\u010duve za restrukturiranje" + } + ], + "name": "Statutarne pri\u010duve" + }, + { + "children": [ + { + "name": "Pri\u010duve za pokri\u0107e gubitka" + }, + { + "name": "Pri\u010duve za pove\u0107anje temeljnog kapitala" + }, + { + "name": "Pri\u010duve prema ZTD" + } + ], + "name": "Zakonske pri\u010duve (u d.d.)" + }, + { + "children": [ + { + "name": "Pri\u010duve za opcijske dionice za zaposlenike" + }, + { + "name": "Pri\u010duve za otkupljene dionice radi obe\u0161te\u0107enja dioni\u010dara" + }, + { + "name": "Pri\u010duve za otkup dionica da bi se sprije\u010dila \u0161teta i dr." + }, + { + "name": "Pri\u010duve za vlastite (trezorske) dionice i udjele" + } + ], + "name": "Pri\u010duve za vlastite dionice i udjele (\u010dl. 233. i 406.a ZTD-a)" + }, + { + "children": [ + { + "name": "Pri\u010duve za nerealizirane dobitke iz udjela" + }, + { + "name": "Slobodne pri\u010duve iz neraspore\u0111enog dobitka" + }, + { + "name": "Pri\u010duve za nagrade i sl." + }, + { + "name": "Pri\u010duve za pokri\u0107e gubitka u poslovanju" + } + ], + "name": "Ostale pri\u010duve" + } + ], + "name": "PRI\u010cUVE IZ DOBITKA" + }, + { + "children": [ + { + "children": [ + { + "name": "Kapital iz ulaganja obrtnika dobita\u0161a-a1" + } + ], + "name": "Kapital iz ulaganja obrtnika dobita\u0161a" + }, + { + "children": [ + { + "name": "Kapitalne pri\u010duve iz ostatka pri smanjenju temeljnog kapitala-a1" + } + ], + "name": "Kapitalne pri\u010duve iz ostatka pri smanjenju temeljnog kapitala" + }, + { + "children": [ + { + "name": "Kapitalne pri\u010duve iz uplata dodatnih \u010dinidbi-a1" + } + ], + "name": "Kapitalne pri\u010duve iz uplata dodatnih \u010dinidbi" + }, + { + "children": [ + { + "name": "Kapitalne pri\u010duve iz dodatnih uplata radi stjecanja posebnih prava u dru\u0161tvu(ili zamjenjivih obveznica)-a1" + } + ], + "name": "Kapitalne pri\u010duve iz dodatnih uplata radi stjecanja posebnih prava u dru\u0161tvu(ili zamjenjivih obveznica)" + }, + { + "children": [ + { + "name": "Upla\u0107eni udjeli - dionice iznad svote temeljnog kapitala-a1" + } + ], + "name": "Upla\u0107eni udjeli - dionice iznad svote temeljnog kapitala" + }, + { + "children": [ + { + "name": "Kapitalni dobitak iz prodaje vlastitih udjela - dionica-a1" + } + ], + "name": "Kapitalni dobitak iz prodaje vlastitih udjela - dionica" + }, + { + "children": [ + { + "name": "Kapitalne pri\u010duve iz drugih izvora-a1" + } + ], + "name": "Kapitalne pri\u010duve iz drugih izvora" + }, + { + "children": [ + { + "name": "Kapitalne pri\u010duve iz ulaganja tajnog \u010dlana dru\u0161tva (\u010dl. 148. ZTD-a)-a1" + } + ], + "name": "Kapitalne pri\u010duve iz ulaganja tajnog \u010dlana dru\u0161tva (\u010dl. 148. ZTD-a)" + }, + { + "children": [ + { + "name": "Kapitalni dobitak na prodane emitirane dionice-a1" + } + ], + "name": "Kapitalni dobitak na prodane emitirane dionice" + } + ], + "name": "KAPITALNE PRI\u010cUVE" + }, + { + "children": [ + { + "children": [ + { + "name": "Kapital (ulozi) komanditora komanditnog dru\u0161tva-a1" + } + ], + "name": "Kapital (ulozi) komanditora komanditnog dru\u0161tva" + }, + { + "children": [ + { + "name": "Dr\u017eavni kapital u udjelima-a1" + } + ], + "name": "Dr\u017eavni kapital u udjelima" + }, + { + "children": [ + { + "name": "Kapital \u010dlanova zadruge-a1" + } + ], + "name": "Kapital \u010dlanova zadruge" + }, + { + "children": [ + { + "name": "Temeljni dioni\u010dki kapital (povla\u0161tene dionice)" + }, + { + "name": "Temeljni dioni\u010dki kapital (obi\u010dne dionice)" + }, + { + "name": "Upisani temeljni kapital \u010dlanova d.o.o. (analitika po \u010dlanovima)" + } + ], + "name": "Upisani temeljni kapital koji je pla\u0107en" + }, + { + "children": [ + { + "name": "Upisani temeljni kapital manjinskih \u010dlanova-a1" + } + ], + "name": "Upisani temeljni kapital manjinskih \u010dlanova" + }, + { + "children": [ + { + "name": "Upisani temeljni kapital koji je pozvan za uplatu (analitika po upisnicima)" + } + ], + "name": "Upisani kapital koji nije pla\u0107en" + }, + { + "children": [ + { + "name": "Kapital (ulozi) \u010dlanova javnog trgova\u010dkog dru\u0161tva-a1" + } + ], + "name": "Kapital (ulozi) \u010dlanova javnog trgova\u010dkog dru\u0161tva" + } + ], + "name": "TEMELJNI - (UPISANI) KAPITAL" + }, + { + "children": [ + { + "children": [ + { + "name": "Kapital manjinskog dru\u0161tva (privremeno u postupku konsolidacije kao dio koji nije pod kontrolom matice)" + } + ], + "name": "Manjinski interes" + } + ], + "name": "MANJINSKI INTERES" + }, + { + "children": [ + { + "children": [ + { + "name": "Gubitak iz privremenih razlika" + }, + { + "name": "Nepokriveni gubitak" + }, + { + "name": "Gubitak koji se pokriva" + } + ], + "name": "Gubitak poslovne godine (analitika po \u010dlanovima)" + }, + { + "children": [ + { + "name": "Dobitak koji se privremeno ne ispla\u0107uje po prijedlogu uprave i N.O." + }, + { + "name": "Dobitak za manjinske \u010dlanove dru\u0161tva" + }, + { + "name": "Dobitak za tajnog \u010dlana dru\u0161tva" + }, + { + "name": "Dobitak za nagrade zaposlenicima" + }, + { + "name": "Dobitak financijske godine (neraspore\u0111en)" + }, + { + "name": "Dobitak - dividenda financijske godine (analitika prema \u010dlanovima dru\u0161tva - dioni\u010darima)" + }, + { + "name": "Dobitak iz privremenih razlika (odgo\u0111eni porezi)" + }, + { + "name": "Dobitak za isplate i izuzimanja u tijeku godine (analitika po \u010dlanovima)" + } + ], + "name": "Dobitak poslovne godine" + } + ], + "name": "DOBITAK ILI GUBITAK POSLOVNE GODINE" + }, + { + "children": [ + { + "children": [ + { + "name": "Zadr\u017eani dobitak iz negativnog goodwilla" + }, + { + "name": "Zadr\u017eani dobitak po prijedlogu uprave i N.O." + }, + { + "children": [ + { + "name": "Zadr\u017eani dobitak - neispl. dividende" + }, + { + "name": "Zadr\u017eani dobitak \u010dlanova dru\u0161tva (analitika po \u010dlanovima)" + }, + { + "name": "Neraspore\u0111eni zadr\u017eani dobitak" + }, + { + "name": "Zadr\u017eani dobitak izuzet od isplate (npr. za investicije u imovinu)" + } + ], + "name": "Zadr\u017eani dobitak iz 2001. do 2004." + }, + { + "children": [ + { + "name": "Zadr\u017eani dobitak tajnog \u010dlana dru\u0161tva" + }, + { + "name": "Zadr\u017eani dobitak za privatne tro\u0161kove \u010dlanova dru\u0161tva" + }, + { + "name": "Zadr\u017eani dobitak za manjinske \u010dlanove dru\u0161tva" + }, + { + "name": "Zadr\u017eani dobitak koji se izuzima od isplate (npr. za investicije u imovinu)" + }, + { + "name": "Zadr\u017eani dobitak koji \u010deka raspored" + }, + { + "name": "Zadr\u017eani dobitak \u010dlanova dru\u0161tva (analitika po \u010dlanovima)" + }, + { + "name": "Zadr\u017eani dobitak - neispla\u0107ena dividenda" + } + ], + "name": "Zadr\u017eani dobitci ostvareni do kraja 2000." + }, + { + "name": "Zadr\u017eani dobitak oblikovan iz realizirane rev. pri\u010duve" + }, + { + "children": [ + { + "name": "Zadr\u017eani dobitak \u010dlanova dru\u0161tva (analitika po \u010dlanovima)" + }, + { + "name": "Zadr\u017eani dobitak - neispl. dividenda" + }, + { + "name": "Zadr\u017eani dobitak izuzet od isplate (npr. za investicije u imovinu)" + }, + { + "name": "Neraspore\u0111eni zadr\u017eani dobitak" + } + ], + "name": "Zadr\u017eani dobitak od 2005. i poslije" + } + ], + "name": "Zadr\u017eani dobitak (iz prethodnih godina)" + }, + { + "children": [ + { + "name": "Gubitak (dio) koji je iznad kapitala" + }, + { + "name": "Preneseni gubitak (iz godine 200_.)" + }, + { + "name": "Preneseni gubitak (iz godine 201_.)" + } + ], + "name": "Preneseni gubitak (kumuliran u prethodnim godinama - analitika po \u010dlanovima)" + } + ], + "name": "ZADR\u017dANI DOBITAK ILI PRENESENI GUBITAK" + }, + { + "children": [ + { + "children": [ + { + "name": "Vrijednosni papiri na \u010duvanju (obveznice, dionice)" + }, + { + "name": "Obveznice i druge vrijednosti na skladi\u0161tu (blagajni)" + }, + { + "name": "Prodajna mjesta za izdane obveznice" + }, + { + "name": "Blokovi ulaznica" + } + ], + "name": "Vrijednosnice u manipulaciji" + }, + { + "children": [ + { + "name": "Tra\u017ebine od kupaca iz zastupni\u010dke prodaje" + }, + { + "name": "Primljeni \u010dekovi, mjenice za osiguranje otplate anuiteta za dobivene robne i financijske kredite" + }, + { + "name": "Primljene zadu\u017enice" + }, + { + "name": "Ostali vrijednosni papiri koji nisu stavljeni u optjecaj" + }, + { + "name": "Primljena jamstva vjerovnika kao instrumenata pla\u0107anja" + }, + { + "name": "Kori\u0161tene garancije u tijeku" + }, + { + "name": "Izdane zadu\u017enice" + }, + { + "name": "Izdane mjenice" + } + ], + "name": "Vrijednosni papiri" + }, + { + "children": [ + { + "name": "Materijalna prava" + }, + { + "name": "Krediti ugovoreni" + }, + { + "name": "Prava na kori\u0161tenja" + }, + { + "name": "Prava na ratne reparacije i \u0161tete od oduzete imovine" + }, + { + "name": "Prava po loro akreditivima (inozemni partneri)" + }, + { + "name": "Hipoteka na tu\u0111oj imovini" + }, + { + "name": "Prava po loro akreditivima (doma\u0107i partneri)" + } + ], + "name": "Prava" + }, + { + "children": [ + { + "name": "Primljena roba u komisiju i konsignaciju (tu\u0111a)" + }, + { + "name": "Materijal i roba u doradi (tu\u0111a)" + }, + { + "name": "Pozajmica strojeva i alata" + }, + { + "name": "Za\u0161titna odje\u0107a i obu\u0107a na kori\u0161tenju" + }, + { + "name": "Roba u skladi\u0161tu (tu\u0111a)" + }, + { + "name": "Ambala\u017ea na kori\u0161tenju (tu\u0111a)" + }, + { + "name": "Vlasni\u0161tvo orta\u010dke zajednice" + }, + { + "name": "Materijali za doradne - lohn-poslove" + }, + { + "name": "Roba u izvozu" + }, + { + "name": "Zgrade i zemlji\u0161ta u zakupu" + } + ], + "name": "Imovina - materijalna u optjecaju" + }, + { + "children": [ + { + "name": "Obveze za izdane mjenice" + }, + { + "name": "Obveze za izdane zadu\u017enice" + }, + { + "name": "Obveze za kori\u0161tene garancije u tijeku" + }, + { + "name": "Obveze za \u010dekove i mjenice za osiguranje otplate anuiteta za robne i financijske kredite" + }, + { + "name": "Jamstva od du\u017enika kao instrument pla\u0107anja" + }, + { + "name": "Ostali vrijednosni papiri koji nisu stavljeni u optjecaj" + }, + { + "name": "Obveze za primljene zadu\u017enice" + } + ], + "name": "Obveze za vrijednosne papire koji nisu stavljeni u optjecaj" + }, + { + "children": [ + { + "name": "Du\u017enici po hipoteci" + }, + { + "name": "Ulaga\u010di u materijalna prava" + }, + { + "name": "Izvor prava na kori\u0161tenje" + }, + { + "name": "Krediti odobreni" + }, + { + "name": "Ratne reparacije i nadoknade \u0161teta" + }, + { + "name": "Izvori prava loro-akreditiva (doma\u0107i partneri)" + }, + { + "name": "Izvori prava loro-akreditiva (inozemni partneri)" + }, + { + "name": "Obveze zastupnika iz prodaje prema nalogodavcu" + } + ], + "name": "Izvori prava" + }, + { + "children": [ + { + "name": "Vlasnici zemlji\u0161ta i zgrada u zakupu" + }, + { + "name": "Obveze za robu u izvozu (tu\u0111a roba)" + }, + { + "name": "Obveze za materijale u doradi - lohnu" + }, + { + "name": "Ortaci - vlasni\u0161tvo orta\u010dke zajednice" + }, + { + "name": "Vlasnici ambala\u017ee u kori\u0161tenju" + }, + { + "name": "Vlasnici robe u na\u0161im skladi\u0161tima" + }, + { + "name": "Skladi\u0161te za\u0161titne odje\u0107e i obu\u0107e" + }, + { + "name": "Vlasnici pozajmljenih strojeva i alata" + }, + { + "name": "Vlasnici materijala i robe u doradi" + }, + { + "name": "Obveze prema vlasnicima robe u komisiji i konsignaciji (tu\u0111a sredstva)" + } + ], + "name": "Izvori materijalne imovine" + }, + { + "children": [ + { + "name": "\u010cisti dobitak" + }, + { + "name": "Tro\u0161ak kamata budu\u0107eg razdoblja" + }, + { + "name": "Investicija - ulaganje - rashodi" + }, + { + "name": "Prihod - priljev" + }, + { + "name": "Dobitak" + }, + { + "name": "Porezi i druga davanja" + } + ], + "name": "Obra\u010dun dobitka investicijskog pothvata" + }, + { + "children": [ + { + "name": "Izvori prihoda - priljeva" + }, + { + "name": "Obveze prema ulaga\u010dima" + }, + { + "name": "Obveze iz planiranog \u010distog dobitka" + }, + { + "name": "Obveze za porez i druga javna davanja" + }, + { + "name": "Ukalkulirani - planirani dobitak" + } + ], + "name": "Obveze s osnove investicijskog pothvata" + }, + { + "children": [ + { + "name": "Obveznice i druge vrijednosnice" + }, + { + "name": "Vrijednosni papiri (obveznice, dionice)" + }, + { + "name": "Vrijednost zalihe blokova ulaznica" + }, + { + "name": "Prodajna mjesta za izdane obveznice" + }, + { + "name": "Kamate sadr\u017eane u vrijednosnicama ili obra\u010dunima" + } + ], + "name": "Obveze za izdane vrijednosnice u manipulaciji" + } + ], + "name": "IZVANBILAN\u010cNI ZAPISI" + } + ], + "name": "KAPITAL I PRI\u010cUVE TE IZVANBILAN\u010cNI ZAPISI" + }, + { + "children": [ + { + "children": [ + { + "children": [ + { + "name": "Dobitak razdoblja (poslije poreza)" + }, + { + "name": "Gubitak razdoblja" + } + ], + "name": "Dobitak ili gubitak razdoblja" + }, + { + "children": [ + { + "name": "Gubitak prije oporezivanja-a1" + } + ], + "name": "Gubitak prije oporezivanja" + }, + { + "children": [ + { + "name": "Dobitak prije oporezivanja-a1" + } + ], + "name": "Dobitak prije oporezivanja" + }, + { + "children": [ + { + "name": "Porez na dobitak (gubitak)-a1" + } + ], + "name": "Porez na dobitak (gubitak)" + } + ], + "name": "DOBITAK ILI GUBITAK RAZDOBLJA" + }, + { + "children": [ + { + "children": [ + { + "name": "Gubitak koji tereti manjinski interes-a1" + } + ], + "name": "Gubitak koji tereti manjinski interes" + }, + { + "children": [ + { + "name": "Dobitak pripisan manjinskom interesu-a1" + } + ], + "name": "Dobitak pripisan manjinskom interesu" + }, + { + "children": [ + { + "name": "Dobitak pripisan imateljima kapitala matice-a1" + } + ], + "name": "Dobitak pripisan imateljima kapitala matice" + }, + { + "children": [ + { + "name": "Gubitak koji tereti imatelje kapitala matice-a1" + } + ], + "name": "Gubitak koji tereti imatelje kapitala matice" + } + ], + "name": "DOBITAK ILI GUBITAK RAZDOBLJA KOJI PRIPADA DRUGIMA" + } + ], + "name": "FINANCIJSKI REZULTAT POSLOVANJA" + }, + { + "children": [ + { + "children": [ + { + "children": [ + { + "name": "Udio u dobitku povezanih dru\u0161tava" + }, + { + "name": "Udio u dobitku orta\u0161tva" + } + ], + "name": "Udio u dobitku od pridru\u017eenih poduzetnika" + }, + { + "children": [ + { + "name": "Udio u gubitku ortaka" + }, + { + "name": "Udio u gubitku povezanih dru\u0161tava" + } + ], + "name": "Udio u gubitku pridru\u017eenih poduzetnika" + } + ], + "name": "UDIO U GUBITKU I DOBITKU PRIDRU\u017dENIH PODUZETNIKA" + }, + { + "children": [ + { + "children": [ + { + "name": "Prihodi od prometa nekretnina" + }, + { + "name": "Prihodi od prodaje robe dane u komisiju ili konsignaciju" + }, + { + "name": "Prihodi od prodaje robe u povezanim dru\u0161tvima" + }, + { + "name": "Prihodi od povratne naknade za ambala\u017eu (bez PDV-a)" + }, + { + "name": "Prihodi od prodaje u poslov. jed. na podru\u010dju posebne dr\u017eav. skrbi i Vukovaru" + }, + { + "name": "Prihodi od prodaje uvezene robe na veliko" + }, + { + "name": "Prihodi od prodaje robe na veliko (analitika po prodajnim mjestima)" + }, + { + "name": "Prihodi od prodaje robe na malo (analitika po prodav.)" + }, + { + "name": "Prihodi od prodaje robe u tranzitu" + } + ], + "name": "Prihodi od prodaje robe" + }, + { + "children": [ + { + "name": "Prihodi od preprodaje nekretnina i umjetnina-a1" + } + ], + "name": "Prihodi od preprodaje nekretnina i umjetnina" + }, + { + "children": [ + { + "name": "Prihodi od prodaje korisnog otpada" + }, + { + "name": "Prihodi od prikupljanja ambala\u017ee" + }, + { + "name": "Prihodi od zbrinjavanja otpada" + } + ], + "name": "Ostali prihodi od prodaje roba i trgova\u010dkih usluga" + }, + { + "children": [ + { + "name": "Prihodi od prodaje robe na inozemnom tr\u017ei\u0161tu-a1" + } + ], + "name": "Prihodi od prodaje robe na inozemnom tr\u017ei\u0161tu" + }, + { + "children": [ + { + "name": "Prihodi od davanja mi\u0161ljenja" + }, + { + "name": "Prihodi od fran\u0161iza i robnih znakova" + }, + { + "name": "Prihodi od provizija" + }, + { + "name": "Prihodi od usluge posredovanja" + } + ], + "name": "Prihodi od trgova\u010dkih usluga" + }, + { + "children": [ + { + "name": "Prihodi od prodaje nekurentne robe (robe u kvaru, o\u0161te-\u0107enju, demodirana i sl.)-a1" + } + ], + "name": "Prihodi od prodaje nekurentne robe (robe u kvaru, o\u0161te-\u0107enju, demodirana i sl.)" + }, + { + "children": [ + { + "name": "Prihodi od prodaje robe na potro\u0161a\u010dki kredit" + }, + { + "name": "Prihodi od prodaje robe na robni kredit" + } + ], + "name": "Prihodi od prodaje robe na kredit" + }, + { + "children": [ + { + "name": "Prihodi od prodaje robe poduzetnicima u kojima postoje sudjeluju\u0107i interesi (do 20% udjela)-a1" + } + ], + "name": "Prihodi od prodaje robe poduzetnicima u kojima postoje sudjeluju\u0107i interesi (do 20% udjela)" + }, + { + "children": [ + { + "name": "Prihodi od prodaje robe ovisnim dru\u0161tvima-a1" + } + ], + "name": "Prihodi od prodaje robe ovisnim dru\u0161tvima" + }, + { + "children": [ + { + "name": "Prihodi od dane (prodane) robe u financijski lizing (najam)-a1" + } + ], + "name": "Prihodi od dane (prodane) robe u financijski lizing (najam)" + } + ], + "name": "PRIHODI OD PRODAJE TRGOVA\u010cKE ROBE" + }, + { + "children": [ + { + "children": [ + { + "name": "Tro\u0161kovi uprave, prodaje, administracije (491)-a1" + } + ], + "name": "Tro\u0161kovi uprave, prodaje, administracije (491)" + }, + { + "children": [ + { + "name": "Ostali poslovni rashodi - nespomenuti-a1" + } + ], + "name": "Ostali poslovni rashodi - nespomenuti" + } + ], + "name": "TRO\u0160KOVI ADMINISTRACIJE I OSTALI RASHODI" + }, + { + "children": [ + { + "children": [ + { + "name": "Prihodi od prodaje proizvoda i usluga poduzet. u kojima postoje sudjeluju\u0107i interesi (do 20% udjela)-a1" + } + ], + "name": "Prihodi od prodaje proizvoda i usluga poduzet. u kojima postoje sudjeluju\u0107i interesi (do 20% udjela)" + }, + { + "children": [ + { + "name": "Prihodi iz me\u0111unarodne plovidbe brodovima (\u010dl. 26., st. 10. ZoPD)" + }, + { + "name": "Prihodi od internetskih usluga za inozemstvo" + }, + { + "name": "Prihodi od poslovnih jedinica u inozemstvu" + }, + { + "name": "Prihodi od prodaje turisti\u010dkih usluga u inozem." + } + ], + "name": "Prihodi od prodaje usluga u inozemstvo (mogu\u0107a analitika po vrstama usluga i zemljama kupcima)" + }, + { + "children": [ + { + "name": "Prihodi od najmova i zakupa-a1" + } + ], + "name": "Prihodi od najmova i zakupa" + }, + { + "children": [ + { + "name": "Prihodi od prodaje proizvoda i usluga ovisnim dru\u0161tvima (analitika po dru\u0161tvima)-a1" + } + ], + "name": "Prihodi od prodaje proizvoda i usluga ovisnim dru\u0161tvima (analitika po dru\u0161tvima)" + }, + { + "children": [ + { + "name": "Prihodi od hotela i no\u0107enja" + }, + { + "name": "Prihodi od usluga prijevoza" + }, + { + "name": "Prihodi od usluga za\u0161tite i istra\u017eivanja" + }, + { + "name": "Prihodi od promid\u017ebenih usluga" + }, + { + "name": "Prihodi od prodaje ostalih usluga" + }, + { + "name": "Prihodi od programskih usluga" + }, + { + "name": "Prihodi od restorana i gostionica" + }, + { + "name": "Prihodi od servisnih usluga, usluga popravaka i sl. usluga" + }, + { + "name": "Prihodi od knjigovodstvenih, usluga poreznog savjetovanja, revizorskih, konzultantskih i dr. usluga" + }, + { + "name": "Prihodi od komunalnih usluga" + } + ], + "name": "Prihodi od prodaje usluga" + }, + { + "children": [ + { + "name": "Prihodi od prodaje poluproizvoda i nedovr\u0161enih proizvoda" + }, + { + "name": "Prihodi ostvareni u posl. jed. na podru\u010dju posebne dr\u017eav. skrbi i u Vukovaru" + }, + { + "name": "Prihod od povratne naknade za ambala\u017eu (bez PDV-a)" + }, + { + "name": "Prihodi od prodaje stanova i dr. gra\u0111evina" + }, + { + "name": "Prihodi od prodaje poluproizvoda i nedovr\u0161enih proizvoda" + }, + { + "name": "Prihodi ostvareni u slobodnoj zoni" + }, + { + "name": "Prodaja u vlastitim prodavaonicama" + }, + { + "name": "Prihodi od prodaje proizvoda od redovne prodaje" + }, + { + "name": "Prihodi od prodaje proizvoda na kredit ili otplatu" + }, + { + "name": "Prihod od prodaje otpadaka iz proizvodnje" + } + ], + "name": "Prihodi od prodaje proizvoda (analitika po proizvodima ili profitnim centrima)" + }, + { + "children": [ + { + "name": "Prihodi od prodaje dobara u inozemstvo (mogu\u0107a analitika po vrstama proizvoda i zemljama)-a1" + } + ], + "name": "Prihodi od prodaje dobara u inozemstvo (mogu\u0107a analitika po vrstama proizvoda i zemljama)" + }, + { + "children": [ + { + "name": "Prihodi od graditeljskih usluga - iz ugovora o izgradnji (gra\u0111evina, postrojenja, brodova i sl.)-a1" + } + ], + "name": "Prihodi od graditeljskih usluga - iz ugovora o izgradnji (gra\u0111evina, postrojenja, brodova i sl.)" + }, + { + "children": [ + { + "name": "Ostali prihodi od prodaje u\u010dinaka-a1" + } + ], + "name": "Ostali prihodi od prodaje u\u010dinaka" + }, + { + "children": [ + { + "name": "Prihodi iz orta\u0161tva-a1" + } + ], + "name": "Prihodi iz orta\u0161tva" + } + ], + "name": "PRIHODI OD PRODAJE PROIZVODA I USLUGA" + }, + { + "children": [ + { + "children": [ + { + "name": "Razlika prihoda i rashoda (iz cjelokupnog poslovanja)-a1" + } + ], + "name": "Razlika prihoda i rashoda (iz cjelokupnog poslovanja)" + } + ], + "name": "RAZLIKA PRIHODA I RASHODA FINANCIJSKE GODINE" + }, + { + "children": [ + { + "children": [ + { + "name": "Prihodi od naknadno napla\u0107enih jamstava - garancija" + }, + { + "name": "Prihodi od ukidanja tro\u0161kova od kojih se odustalo" + }, + { + "name": "Prihodi od naplate iz ugovora po naknadnim priznanjima iz pro\u0161lih godina" + }, + { + "name": "Prihodi od naknadno napla\u0107enih potra\u017eivanja iz prethodnih godina" + }, + { + "name": "Naknadno utvr\u0111eni prihodi" + }, + { + "name": "Prihodovanje dugoro\u010dnih rezerviranja" + }, + { + "name": "Ukidanje pasiv. vrem. razgrani\u010denja" + }, + { + "name": "Prihodi od zaprimanja dobara koja su prodana u prethodnom obra\u010d. razdoblju" + }, + { + "name": "Prihodi od naknadno napla\u0107enih reklamacija" + } + ], + "name": "Prihodi od ukidanja rezerviranja i naknadno napla\u0107eni prihodi" + }, + { + "children": [ + { + "name": "Prihodi od zastare obveza" + }, + { + "name": "Otpis obveza prema kreditorima" + }, + { + "name": "Otpisi obveza prema dobavlja\u010dima, obveza za primljene predujmove i sl." + }, + { + "name": "Prihodi od naknadnih odobrenja - sni\u017eenja i popusta od dobavlja\u010da i dr." + }, + { + "name": "Otpis ostalih obveza" + }, + { + "name": "Otpis obveza prema zaposlenicima" + } + ], + "name": "Prihodi od otpisa obveza i popusta" + }, + { + "children": [ + { + "name": "Prihodi od ranije otpisanih zaliha po novoj procjeni (HSFI t. 10.38. i MRS 2, t. 33.)" + }, + { + "name": "Prihodi od prodaje otpisanih i rashodovanih sredstava rada (alata, opreme i sl.)" + }, + { + "name": "Prihodi od prodaje dugotrajne materijalne imovine (iz uporabe a amortizirane)" + }, + { + "name": "Prihodi od prodaje dugotr. nemater. imovine (trgov. znak, patent i dr.) - iz uporabe" + }, + { + "name": "Inventurni vi\u0161kovi na robi, proizvodima i zalihama sirovina, materijala, dijelova i dugotrajne imovine" + }, + { + "name": "Vi\u0161kovi u blagajni (novac, vrijed. papiri i dr.)" + }, + { + "name": "Vi\u0161kovi iz neidentificiranih nov\u010danih doznaka u teku\u0107em poslovanju" + }, + { + "name": "Prihodi od prodaje ulaganja u nekretnine (MRS 40. t. 69.)" + }, + { + "name": "Prihodi od procjene prometa (utr\u0161ka) po nalazu poreznog nadzora" + }, + { + "name": "Prihodi od ostalih primitaka bez nadoknade" + } + ], + "name": "Prihodi od rezidualnih imovinskih stavki, vi\u0161kova i procjena" + }, + { + "children": [ + { + "name": "Prihodi (odgo\u0111eni) od dr\u017eavnih potpora za investicije (sredstva)" + }, + { + "name": "Prihodi od dr\u017eavnih potpora za pokri\u0107e tro\u0161kova" + }, + { + "name": "Prihodi od dr\u017eavnih potpora za ostale odre\u0111ene namjene" + } + ], + "name": "Prihodi od dr\u017eavnih potpora (HSFI 15 i MRS 20)" + }, + { + "children": [ + { + "name": "Dobitci od procjene poljoprivrednih proizvoda" + }, + { + "name": "Dobitci od prirasta biolo\u0161ke imovine" + }, + { + "name": "Dobitci od procjene biolo\u0161ke imovine" + } + ], + "name": "Dobitci od procjene poljoprivrednih proizvoda i biolo\u0161ke imovine (HSFI 17, t. 17.12 i MRS 41)" + }, + { + "children": [ + { + "name": "Prihodi od procjene ostale imovine" + }, + { + "name": "Prihodi od procjene zaliha i dr. imovine" + }, + { + "name": "Prihodi od ukidanja gubitka (MRS 36)" + }, + { + "name": "Prihodi od revalorizacije financijske imovine raspolo\u017eive za prodaju" + }, + { + "name": "Prihodi od revalorizacije zaliha" + } + ], + "name": "Prihodi od revalorizacije - procjene" + }, + { + "children": [ + { + "name": "Prihodi od uporabe vlastitih proizvoda i usluga za dugotrajnu imovinu" + }, + { + "name": "Prihodi uporabe vlastitih proizvoda i usluga za tro\u0161kove" + } + ], + "name": "Prihodi uporabe vlastitih proizvoda" + }, + { + "children": [ + { + "name": "Ostali nepredvi\u0111eni prihodi" + }, + { + "name": "Prihod od izvanredne prodaje zna\u010dajnog dijela imovine" + }, + { + "name": "Prihod od dugotrajne materijalne imovine namijenjene prodaji" + }, + { + "name": "Prihod od izvansudskih nagodbi" + } + ], + "name": "Izvanredni - ostali prihodi (npr. veliki besplatni primitak, prihod koji nije proiza\u0161ao iz redovitog poslovanja)" + }, + { + "children": [ + { + "name": "Prihodi od dotacija i pomo\u0107i" + }, + { + "name": "Prihodi od naknada za jamstva" + }, + { + "name": "Prihodi za manjkove od odgovornih osoba" + }, + { + "name": "Prihodi od ostalih nadoknada iz poslovanja" + }, + { + "name": "Prihodi od subvencija" + }, + { + "name": "Prihodi od refundacije za rad radnika" + }, + { + "name": "Prihodi od naknada \u0161teta iz teku\u0107eg poslovanja" + }, + { + "name": "Prihodi od prefakturiranih tro\u0161kova (npr. komunalnih, premija osiguranja i dr.)" + }, + { + "name": "Prihodi za pokri\u0107e gubitka" + }, + { + "name": "Prihodi s osnove basplatnog primitka opreme, nekretnina, zaliha i potra\u017eivanja" + } + ], + "name": "Prihodi od refundac., dotacija, subvencija i nadoknada" + }, + { + "children": [ + { + "name": "Prihodi od naplate \u0161teta uni\u0161tene imovine (po\u017earom, poplavom i dr. vi\u0161om silom)" + }, + { + "name": "Prihodi od naplate \u0161teta po sudskim procesima (zbog oduzete imovine,zlouporabe znaka,imena,prava i dr.)" + }, + { + "name": "Prihodi od kapara, odustatnina i sl." + }, + { + "name": "Prihodi od vra\u0107enih premija osiguranja" + }, + { + "name": "Prihodi od financ. in\u017eenjeringa(projekt., financ. i izgr., kupoprodaja poduze\u0107a i sl.) i provizija" + }, + { + "name": "Prihodi od prodaje prava (patenata, licencija, koncesija, rente, imena, znaka i sl.)" + }, + { + "name": "Prihodi s osnove povrata poreza na promet" + }, + { + "name": "Prihodi od ugovorenih i napla\u0107enih penala zbog neizvr\u0161enja roka u isporuci" + }, + { + "name": "Prihodi od nagrada za proizvod, uslugu, oblik i sl." + }, + { + "name": "Prihodi od (nevra\u0107enih) kaucija i depozita" + } + ], + "name": "Ostali poslovni prihodi" + } + ], + "name": "OSTALI POSLOVNI I IZVANREDNI PRIHODI" + }, + { + "children": [ + { + "children": [ + { + "name": "Tro\u0161kovi vrijednosnog uskla\u0111enja dugotrajne imovine namijenjene prodaji (699)-a1" + } + ], + "name": "Tro\u0161kovi vrijednosnog uskla\u0111enja dugotrajne imovine namijenjene prodaji (699)" + }, + { + "children": [ + { + "name": "Nabavna vrijednost prodanih nekretnina i umjetnina-a1" + } + ], + "name": "Nabavna vrijednost prodanih nekretnina i umjetnina" + }, + { + "children": [ + { + "name": "Manjkovi i otpisi trgova\u010dke robe po o\u010devidu PU i sl. - porezno priznati" + }, + { + "name": "Prekomjerni kalo, rastep, kvar i lom + PDV - porezno nepriznati" + }, + { + "name": "Manjkovi uslijed vi\u0161e sile (provalne kra\u0111e, poplava, po\u017ear, potres i sl.) - porezno priznati" + }, + { + "name": "Kalo, rastep, kvar i lom u dopu\u0161tenoj visini prema Pravilniku HGK - porezno priznati" + }, + { + "name": "Manjak robe na teret odgovorne osobe" + } + ], + "name": "Tro\u0161kovi kala, rastepa, kvara i loma na robi i otpisi robe" + }, + { + "children": [ + { + "name": "Tro\u0161kovi dugotr. imov. namijenjeni prodaji-a1" + } + ], + "name": "Tro\u0161kovi dugotr. imov. namijenjeni prodaji" + }, + { + "children": [ + { + "name": "Gre\u0161kom neiskazani rashodi prodane robe u proteklim razdobljima u trgovini-a1" + } + ], + "name": "Gre\u0161kom neiskazani rashodi prodane robe u proteklim razdobljima u trgovini" + }, + { + "children": [ + { + "name": "Tro\u0161kovi zamjene robe u jamstvenom roku-a1" + } + ], + "name": "Tro\u0161kovi zamjene robe u jamstvenom roku" + }, + { + "children": [ + { + "name": "Tro\u0161kovi vrijednosnog uskla\u0111enja 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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": 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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": 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{ + "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 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"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 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(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. 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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/mx_vauxoo_mx_chart_template.json b/erpnext/accounts/doctype/chart_of_accounts/charts/mx_vauxoo_mx_chart_template.json new file mode 100644 index 00000000000..6eb1280102a --- /dev/null +++ b/erpnext/accounts/doctype/chart_of_accounts/charts/mx_vauxoo_mx_chart_template.json @@ -0,0 +1,1475 @@ +{ + "name": "Plan de Cuentas para Mexico", + "root": { + "children": [ + { + "children": [ + { + "children": [ + { + "children": [ + { + "children": [ + { + "name": "INTERESES DE BANCOS NACIONALES", + "root_type": "Income" + }, + { + "name": "OTROS INGRESOS FINANCIEROS" + }, + { + "name": "INTERESES DE BANCOS EXTRANJEROS" + } + ], + "name": "INGRESOS FINANCIEROS" + }, + { + "children": [ + { + "name": "INTERESES VARIOS" + }, + { + "name": "GANANCIAS EN DIFERENCIAL CAMBIARIO", + "root_type": "Income" + }, + { + "name": "GANANCIAS EN VENTAS DE ACTIVOS FIJOS" + }, + { + "name": "GANANCIAS EN VENTAS DE INVERSIONES" + }, + { + "name": "OTROS INGRESOS" + } + ], + "name": "OTROS INGRESOS" + } + ], + "name": "OTROS INGRESOS" + } + ], + "name": "OTROS INGRESOS" + }, + { + "children": [ + { + "children": [ + { + "children": [ + { + "name": "IMPUESTOS A LAS TRANSACIONES FINANCIERAS" + } + ], + "name": "EGRESOS NO GRAVABLES" + }, + { + "children": [ + { + "name": "PERDIDAS EN DIFERENCIAL CAMBIARIO" + }, + { + "name": "PERDIDAS EN VENTAS ACTIVOS FIJOS" + }, + { + "name": "FLUCTUACION CAMBIARIA NO REALIZADAS" + }, + { + "name": "PERDIDAS EN VENTAS DE INVERSIONES" + }, + { + "name": "PERDIDA POR ROBO DE INVENTARIO" + }, + { + "name": "INTERESES S/PRESTACIONES SOCIALES" + }, + { + "name": "AJUSTE DE A\u00d1OS ANTERIORES" + }, + { + "name": "PERDIDAS EN INVERSIONES DE BONOS P." + } + ], + "name": "OTROS EGRESOS" + }, + { + "children": [ + { + "name": "OTROS EGRESOS" + }, + { + "name": "COMISIONES Y GASTOS BANCARIOS" + }, + { + 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"name": "PRENESENA \u010cISTA IZGUBA IZ PREJ\u0160NJIH LET", + "root_type": "Liability" + } + ], + "name": "PRENESENA \u010cISTA IZGUBA IZ PREJ\u0160NJIH LET", + "root_type": "Liability" + } + ], + "name": "\u010cISTI DOBI\u010cEK ALI \u010cISTA IZGUBA", + "root_type": "Liability" + }, + { + "children": [ + { + "children": [ + { + "name": "REZERVACIJE ZA DANA JAMSTVA", + "root_type": "Liability" + } + ], + "name": "REZERVACIJE ZA DANA JAMSTVA", + "root_type": "Liability" + }, + { + "children": [ + { + "name": "REZERVACIJE ZA STRO\u0160KE REORGANIZACIJE PODJETJA", + "root_type": "Liability" + } + ], + "name": "REZERVACIJE ZA STRO\u0160KE REORGANIZACIJE PODJETJA", + "root_type": "Liability" + }, + { + "children": [ + { + "name": "DRUGE REZERVACIJE IZ NASLOVA DOLGORO\u010cNO VNAPREJ VRA\u010cUNANIH STRO\u0160KOV", + "root_type": "Liability" + } + ], + "name": "DRUGE REZERVACIJE IZ NASLOVA DOLGORO\u010cNO VNAPREJ VRA\u010cUNANIH STRO\u0160KOV", + "root_type": "Liability" + }, + { + "children": [ + { + "name": "REZERVACIJE ZA POKOJNINE, JUBILEJNE NAGRADE IN ODPRAVNINE OB UPOKOJITVI", + "root_type": "Liability" + } + ], + "name": "REZERVACIJE ZA POKOJNINE, JUBILEJNE NAGRADE IN ODPRAVNINE OB UPOKOJITVI", + "root_type": "Liability" + }, + { + "children": [ + { + "name": "REZERVACIJE ZA KO\u010cLJIVE POGODBE", + "root_type": "Liability" + } + ], + "name": "REZERVACIJE ZA KO\u010cLJIVE POGODBE", + "root_type": "Liability" + }, + { + "children": [ + { + "name": "REZERVACIJE ZA POKRIVANJE PRIHODNJIH STRO\u0160KOV OZIROMA ODHODKOV ZARADI RAZGRADNJE IN PONOVNE VZPOSTAVITVE PRVOTNEGA STANJA TER DRUGE PODOBNE REZERVACIJE", + "root_type": "Liability" + } + ], + "name": "REZERVACIJE ZA POKRIVANJE PRIHODNJIH STRO\u0160KOV OZIROMA ODHODKOV ZARADI RAZGRADNJE IN PONOVNE VZPOSTAVITVE PRVOTNEGA STANJA TER DRUGE PODOBNE REZERVACIJE", + "root_type": "Liability" + }, + { + "children": [ + { + "name": "PREJETE DONACIJE", + "root_type": "Liability" + } + ], + "name": "PREJETE DONACIJE", + "root_type": "Liability" + }, + { + "children": [ + { + "name": "PREJETE DR\u017dAVNE PODPORE", + "root_type": "Liability" + } + ], + "name": "PREJETE DR\u017dAVNE PODPORE", + "root_type": "Liability" + }, + { + "children": [ + { + "name": "DRUGE DOLGORO\u010cNE PASIVNE \u010cASOVNE RAZMEJITVE", + "root_type": "Liability" + } + ], + "name": "DRUGE DOLGORO\u010cNE PASIVNE \u010cASOVNE RAZMEJITVE", + "root_type": "Liability" + } + ], + "name": "REZERVACIJE IN DOLGORO\u010cNE PASIVNE \u010cASOVNE RAZMEJITVE", + "root_type": "Liability" + }, + { + "children": [ + { + "children": [ + { + "name": "DRUGE DOLGORO\u010cNE FINAN\u010cNE OBVEZNOSTI", + "root_type": "Liability" + } + ], + "name": "DRUGE DOLGORO\u010cNE FINAN\u010cNE OBVEZNOSTI", + "root_type": "Liability" + }, + { + "children": [ + { + "name": "DOLGORO\u010cNI DOLGOVI IZ FINAN\u010cNEGA NAJEMA", + "root_type": "Liability" + } + ], + "name": "DOLGORO\u010cNI DOLGOVI IZ FINAN\u010cNEGA NAJEMA", + "root_type": "Liability" + }, + { + "children": [ + { + "name": "DOLGORO\u010cNE FINAN\u010cNE OBVEZNOSTI DO FIZI\u010cNIH OSEB", + "root_type": "Liability" + } + ], + "name": "DOLGORO\u010cNE FINAN\u010cNE OBVEZNOSTI DO FIZI\u010cNIH OSEB", + "root_type": "Liability" + }, + { + "children": [ + { + "name": "DOLGORO\u010cNA POSOJILA, DOBLJENA PRI DRU\u017dBAH V SKUPINI", + "root_type": "Liability" + } + ], + "name": "DOLGORO\u010cNA POSOJILA, DOBLJENA PRI DRU\u017dBAH V SKUPINI", + "root_type": "Liability" + }, + { + "children": [ + { + "name": "DOLGORO\u010cNA POSOJILA, DOBLJENA PRI BANKAH IN DRU\u017dBAH V DR\u017dAVI", + "root_type": "Liability" + } + ], + "name": "DOLGORO\u010cNA POSOJILA, DOBLJENA PRI BANKAH IN DRU\u017dBAH V DR\u017dAVI", + "root_type": "Liability" + }, + { + "children": [ + { + "name": "DOLGORO\u010cNA POSOJILA, DOBLJENA PRI BANKAH IN DRU\u017dBAH V TUJINI", + "root_type": "Liability" + } + ], + "name": "DOLGORO\u010cNA POSOJILA, DOBLJENA PRI BANKAH IN DRU\u017dBAH V TUJINI", + "root_type": "Liability" + }, + { + "children": [ + { + "name": "DOLGORO\u010cNE FINAN\u010cNE OBVEZNOSTI V ZVEZI Z OBVEZNICAMI", + "root_type": "Liability" + } + ], + "name": "DOLGORO\u010cNE FINAN\u010cNE OBVEZNOSTI V ZVEZI Z OBVEZNICAMI", + "root_type": "Liability" + }, + { + "children": [ + { + "name": "DOLGORO\u010cNA POSOJILA, DOBLJENA PRI PRIDRU\u017dENIH DRU\u017dBAH", + "root_type": "Liability" + } + ], + "name": "DOLGORO\u010cNA POSOJILA, DOBLJENA PRI PRIDRU\u017dENIH DRU\u017dBAH", + "root_type": "Liability" + } + ], + "name": "DOLGORO\u010cNE FINAN\u010cNE OBVEZNOSTI", + "root_type": "Liability" + } + ], + "name": "KAPITAL, DOLGORO\u010cNE OBVEZNOSTI (DOLGOVI) IN DOLGORO\u010cNE REZERVACIJE", + "root_type": "Liability" + } + ], + "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/uk_l10n_uk.json b/erpnext/accounts/doctype/chart_of_accounts/charts/uk_l10n_uk.json new file mode 100644 index 00000000000..8fe2b6bc398 --- /dev/null +++ b/erpnext/accounts/doctype/chart_of_accounts/charts/uk_l10n_uk.json @@ -0,0 +1,488 @@ +{ + "name": "UK Tax and Account Chart Template (by SmartMode)", + "root": { + "children": [ + { + "children": [ + { + "children": [ + { + "children": [ + { + "name": "Sales Tax Control Account" + }, + { + "name": "Purchase Tax Control Account" + }, + { + "name": "HMRC - VAT Account" + }, + { + "name": "Manual Adjustments \uff96 VAT" + }, + { + "name": "P.A.Y.E. & NI" + }, + { + "name": "Other Creditors" + }, + { + "name": "Sundry Creditors" + }, + { + "name": "Creditors Control Account" + }, + { + "name": "Net Wages" + }, + { + "name": "Pension Fund" + } + ], + "name": "Creditors due within one year" + }, + { + "children": [ + { + "name": "Corporation Tax" + }, + { + "name": "Accruals" + } + ], + "name": "Accruals and deferred income" + }, + { + "children": [ + { + "name": "Bad debt provision" + } + ], + "name": "Provisions for liabilities and charges" + } + ], + "name": "Current Liabilities" + }, + { + "children": [ + { + "children": [ + { + "name": "Company Credit Card" + }, + { + "name": "Bank Accounts" + } + ], + "name": "Cash at bank and in hand" + }, + { + "children": [ + { + "name": "Debtors Control Account" + }, + { + "name": "Other Debtors" + }, + { + "name": "Sundry Debtors" + } + ], + "name": "Trade Debtors" + }, + { + "children": [ + { + "name": "Prepayments" + } + ], + "name": "Prepayments and accrued income" + }, + { + "name": "Investment current assets" + }, + { + "children": [ + { + "name": "Finished Goods" + }, + { + "name": "Work in Progress" + }, + { + "name": "Stock" + } + ], + "name": "Stocks & WIP" + } + ], + "name": "Current assets" + }, + { + "children": [ + { + "name": "Other reserves" + }, + { + "name": "Revaluation reserve" + }, + { + "name": "Share premium account" + }, + { + "name": "Called up share capital" + }, + { + "name": "Profit and loss account" + } + ], + "name": "Capital & Reserves" + }, + { + "children": [ + { + "children": [ + { + "name": "Hire Purchase" + }, + { + "name": "Loans" + }, + { + "name": "Mortgages" + } + ], + "name": "Creditors due after one year" + } + ], + "name": "Non Current Liabilities" + }, + { + "children": [ + { + "name": "Investments" + }, + { + "children": [ + { + "name": "Fixtures and fittings Depreciation" + }, + { + "name": "Fixtures and fittings" + }, + { + "name": "Land and buildings" + }, + { + "name": "Land and buildings Depreciation" + }, + { + "name": "Motor vehicles Depreciation" + }, + { + "name": "Motor vehicles" + }, + { + "name": "Office equipment (inc computer equipment)" + }, + { + "name": "Office equipment (inc computer equipment) Depreciation" + }, + { + "name": "Plant and machinery Depreciation" + }, + { + "name": "Plant and machinery" + } + ], + "name": "Tangible assets" + }, + { + "children": [ + { + "name": "Software Depreciation" + }, + { + "name": "Software" + }, + { + "name": "Patents & Trademarks" + }, 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{ + "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 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"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/ve_ve_chart_template_amd.json b/erpnext/accounts/doctype/chart_of_accounts/charts/ve_ve_chart_template_amd.json new file mode 100644 index 00000000000..dfdb1e60f28 --- /dev/null +++ b/erpnext/accounts/doctype/chart_of_accounts/charts/ve_ve_chart_template_amd.json @@ -0,0 +1,1780 @@ +{ + "name": "Venezuelan - Account", + "root": { + "children": [ + { + "children": [ + { + "children": [ + { + "children": [ + { + "children": [ + { + "name": "INGRESOS POR SERVICIOS", + "root_type": "Income" + } + ], + "name": "INGRESOS POR SERVICIOS" + }, + { + "children": [ + { + "name": "VENTAS EXPORTACION", + "root_type": "Asset" + }, + { + "name": "VENTAS NACIONALES AL DETAL", + "root_type": "Asset" + }, + { + "name": "VENTAS INMUEBLES", + "root_type": "Asset" + }, + { + "name": "VENTAS NACIONALES AL MAYOR", + "root_type": "Asset" + } + ], + "name": "VENTAS" + }, + { + "children": [ + { + "name": "DEVOLUCIONES EN VENTAS", + "root_type": "Asset" + }, + { + "name": "DESCUENTOS EN VENTAS", + "root_type": "Asset" + } + ], + "name": "DESCUENTOS Y DEVOLUCION EN VENTAS" + } + ], + "name": "INGRESOS OPERACIONALES" + } + ], + "name": "INGRESOS OPERACIONALES" + } + ], + "name": "INGRESOS" + }, + { + "children": [ + { + "children": [ + { + "children": [ + { + "children": [ + { + "name": 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