Plano de Contas Referencial Brasileiro para o ERPNext
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{ | |
"country_code": "br", | |
"name": "Plano de Contas Referencial Brasileiro", | |
"is_active": "No", | |
"tree": { | |
"1 - ATIVO": { | |
"1.01 - CIRCULANTE": { | |
"1.01.01 - DISPONIBILIDADES": { | |
"1.01.01.01.00 - Caixa": { | |
"legder_or_group": "Ledger", | |
"report_type": "Profit and Loan", | |
"account_type": "Cash" | |
}, | |
"1.01.01.02.00 - Bancos": { | |
"legder_or_group": "Ledger", | |
"report_type": "Profit and Loan", | |
"account_type": "Bank" | |
}, | |
"1.01.01.03.00 - Recursos no Exterior Decorrentes de Exporta\u00e7\u00e3o": { | |
"legder_or_group": "Ledger", | |
"report_type": "Profit and Loan" | |
}, | |
"1.01.01.04.00 - Contas Banc\u00e1rias - Subven\u00e7\u00f5es": { | |
"legder_or_group": "Ledger", | |
"report_type": "Profit and Loan", | |
"account_type": "Bank" | |
}, | |
"1.01.01.05.00 - Contas Banc\u00e1rias - Doa\u00e7\u00f5es": { | |
"legder_or_group": "Ledger", | |
"report_type": "Profit and Loan", | |
"account_type": "Bank" | |
}, | |
"1.01.01.06.00 - Contas Banc\u00e1rias - Outros Recursos Sujeitos a Restri\u00e7\u00f5es": { | |
"legder_or_group": "Ledger", | |
"report_type": "Profit and Loan", | |
"account_type": "Bank" | |
}, | |
"1.01.01.07.00 - T\u00edtulos e Valores Mobili\u00e1rios": { | |
"legder_or_group": "Ledger", | |
"report_type": "Profit and Loan" | |
}, | |
"1.01.01.07.01 - Valores Mobili\u00e1rios - Mercado de Capitais Interno": { | |
"legder_or_group": "Ledger", | |
"report_type": "Profit and Loan" | |
}, | |
"1.01.01.07.02 - Valores Mobili\u00e1rios - Mercado de Capitais Externo": { | |
"legder_or_group": "Ledger", | |
"report_type": "Profit and Loan" | |
}, | |
"1.01.01.08.00 - Valores Mobili\u00e1rios - Aplica\u00e7\u00f5es de Subven\u00e7\u00f5es": { | |
"legder_or_group": "Ledger", | |
"report_type": "Profit and Loan" | |
}, | |
"1.01.01.09.00 - Valores Mobili\u00e1rios - Aplica\u00e7\u00f5es de Doa\u00e7\u00f5es": { | |
"legder_or_group": "Ledger", | |
"report_type": "Profit and Loan" | |
}, | |
"1.01.01.10.00 - Valores Mobili\u00e1rios - Aplica\u00e7\u00f5es de Outros Recursos Sujeitos a Restri\u00e7\u00f5es": { | |
"legder_or_group": "Ledger", | |
"report_type": "Profit and Loan" | |
}, | |
"1.01.01.11.00 - Outras": { | |
"legder_or_group": "Ledger", | |
"report_type": "Profit and Loan" | |
}, | |
"legder_or_group": "Group", | |
"report_type": "Balance Sheet" | |
}, | |
"1.01.03 - ESTOQUES": { | |
"1.01.03.01.00 - Estoques": { | |
"legder_or_group": "Ledger", | |
"report_type": "Profit and Loan", | |
"account_type": "Warehouse" | |
}, | |
"1.01.03.01.01 - Mercadorias para Revenda": { | |
"legder_or_group": "Ledger", | |
"report_type": "Profit and Loan", | |
"account_type": "Warehouse" | |
}, | |
"1.01.03.01.02 - Insumos (materiais diretos)": { | |
"legder_or_group": "Ledger", | |
"report_type": "Profit and Loan", | |
"account_type": "Warehouse" | |
}, | |
"1.01.03.01.03 - Produtos em Elabora\u00e7\u00e3o": { | |
"legder_or_group": "Ledger", | |
"report_type": "Profit and Loan", | |
"account_type": "Warehouse" | |
}, | |
"1.01.03.01.04 - Produtos Acabados": { | |
"legder_or_group": "Ledger", | |
"report_type": "Profit and Loan", | |
"account_type": "Warehouse" | |
}, | |
"1.01.03.01.05 - Servi\u00e7os em andamento": { | |
"legder_or_group": "Ledger", | |
"report_type": "Profit and Loan" | |
}, | |
"1.01.03.01.06 - Insumos Agropecu\u00e1rios": { | |
"legder_or_group": "Ledger", | |
"report_type": "Profit and Loan", | |
"account_type": "Warehouse" | |
}, | |
"1.01.03.01.07 - Produtos Agropecu\u00e1rios em Forma\u00e7\u00e3o": { | |
"legder_or_group": "Ledger", | |
"report_type": "Profit and Loan", | |
"account_type": "Warehouse" | |
}, | |
"1.01.03.01.08 - Produtos Agropecu\u00e1rios Acabados": { | |
"legder_or_group": "Ledger", | |
"report_type": "Profit and Loan", | |
"account_type": "Warehouse" | |
}, | |
"1.01.03.02.00 - Im\u00f3veis Destinados \u00e0 Venda": { | |
"legder_or_group": "Ledger", | |
"report_type": "Profit and Loan" | |
}, | |
"1.01.03.02.01 - Constru\u00e7\u00f5es em Andamento de Im\u00f3veis Destinados \u00e0 Venda": { | |
"legder_or_group": "Ledger", | |
"report_type": "Profit and Loan" | |
}, | |
"1.01.03.03.00 - Estoques Destinados \u00e0 Doa\u00e7\u00e3o": { | |
"legder_or_group": "Ledger", | |
"report_type": "Profit and Loan", | |
"account_type": "Warehouse" | |
}, | |
"1.01.03.04.00 - Outras": { | |
"legder_or_group": "Ledger", | |
"report_type": "Profit and Loan" | |
}, | |
"legder_or_group": "Group", | |
"report_type": "Balance Sheet" | |
}, | |
"1.01.05 - CR\u00c9DITOS": { | |
"1.01.05.01.00 - Adiantamentos a Fornecedores": { | |
"legder_or_group": "Ledger", | |
"report_type": "Profit and Loan" | |
}, | |
"1.01.05.02.00 - Clientes": { | |
"legder_or_group": "Ledger", | |
"report_type": "Profit and Loan", | |
"account_type": "Receivable" | |
}, | |
"1.01.05.03.00 - Cr\u00e9ditos Fiscais CSLL - Diferen\u00e7as Tempor\u00e1rias e Base de C\u00e1lculo Negativa": { | |
"legder_or_group": "Ledger", | |
"report_type": "Profit and Loan" | |
}, | |
"1.01.05.04.00 - Cr\u00e9ditos Fiscais IRPJ - Diferen\u00e7as Tempor\u00e1rias e Preju\u00edzos Fiscais": { | |
"legder_or_group": "Ledger", | |
"report_type": "Profit and Loan" | |
}, | |
"1.01.05.05.00 - Impostos e Contribui\u00e7\u00f5es a Recuperar": { | |
"legder_or_group": "Ledger", | |
"report_type": "Profit and Loan" | |
}, | |
"1.01.05.05.01 - IRPJ a Recuperar": { | |
"legder_or_group": "Ledger", | |
"report_type": "Profit and Loan" | |
}, | |
"1.01.05.05.02 - IPI a Recuperar": { | |
"legder_or_group": "Ledger", | |
"report_type": "Profit and Loan" | |
}, | |
"1.01.05.05.03 - PIS e COFINS a Recuperar": { | |
"legder_or_group": "Ledger", | |
"report_type": "Profit and Loan" | |
}, | |
"1.01.05.05.04 - CSLL a Recuperar": { | |
"legder_or_group": "Ledger", | |
"report_type": "Profit and Loan" | |
}, | |
"1.01.05.05.05 - ICMS a Recuperar": { | |
"legder_or_group": "Ledger", | |
"report_type": "Profit and Loan" | |
}, | |
"1.01.05.05.06 - Tributos Municipais a Recuperar": { | |
"legder_or_group": "Ledger", | |
"report_type": "Profit and Loan" | |
}, | |
"1.01.05.05.07 - PIS a Recuperar - Cr\u00e9dito B\u00e1sico": { | |
"legder_or_group": "Ledger", | |
"report_type": "Profit and Loan" | |
}, | |
"1.01.05.05.08 - PIS a Recuperar - Cr\u00e9dito Presumido": { | |
"legder_or_group": "Ledger", | |
"report_type": "Profit and Loan" | |
}, | |
"1.01.05.05.09 - COFINS a Recuperar - Cr\u00e9dito B\u00e1sico": { | |
"legder_or_group": "Ledger", | |
"report_type": "Profit and Loan" | |
}, | |
"1.01.05.05.10 - COFINS a Recuperar - Cr\u00e9dito Presumido": { | |
"legder_or_group": "Ledger", | |
"report_type": "Profit and Loan" | |
}, | |
"1.01.05.05.11 - CIDE a Recuperar": { | |
"legder_or_group": "Ledger", | |
"report_type": "Profit and Loan" | |
}, | |
"1.01.05.05.90 - Outros Impostos e Contribui\u00e7\u00f5es a Recuperar": { | |
"legder_or_group": "Ledger", | |
"report_type": "Profit and Loan" | |
}, | |
"1.01.05.06.00 - Cr\u00e9ditos por Contribui\u00e7\u00f5es e Doa\u00e7\u00f5es": { | |
"legder_or_group": "Ledger", | |
"report_type": "Profit and Loan" | |
}, | |
"1.01.05.07.00 - Outras": { | |
"legder_or_group": "Ledger", | |
"report_type": "Profit and Loan" | |
}, | |
"1.01.05.10.00 - IR Retido na Fonte": { | |
"legder_or_group": "Ledger", | |
"report_type": "Profit and Loan" | |
}, | |
"1.01.05.10.01 - IRPJ Recolhido por Estimativa": { | |
"legder_or_group": "Ledger", | |
"report_type": "Profit and Loan" | |
}, | |
"1.01.05.11.00 - CSLL Retida na Fonte": { | |
"legder_or_group": "Ledger", | |
"report_type": "Profit and Loan" | |
}, | |
"1.01.05.11.01 - CSLL Recolhida por Estimativa": { | |
"legder_or_group": "Ledger", | |
"report_type": "Profit and Loan" | |
}, | |
"1.01.05.12.00 - PIS/PASEP Retido na Fonte": { | |
"legder_or_group": "Ledger", | |
"report_type": "Profit and Loan" | |
}, | |
"1.01.05.12.01 - PIS/PASEP a Compensar": { | |
"legder_or_group": "Ledger", | |
"report_type": "Profit and Loan" | |
}, | |
"1.01.05.13.00 - COFINS Retida na Fonte": { | |
"legder_or_group": "Ledger", | |
"report_type": "Profit and Loan" | |
}, | |
"1.01.05.13.01 - COFINS a Compensar": { | |
"legder_or_group": "Ledger", | |
"report_type": "Profit and Loan" | |
}, | |
"1.01.05.14.00 - IPI a Compensar": { | |
"legder_or_group": "Ledger", | |
"report_type": "Profit and Loan" | |
}, | |
"1.01.05.15.00 - IOF a Compensar": { | |
"legder_or_group": "Ledger", | |
"report_type": "Profit and Loan" | |
}, | |
"1.01.05.16.00 - IMPOSTO DE IMPORTA\u00c7\u00c3O a Compensar": { | |
"legder_or_group": "Ledger", | |
"report_type": "Profit and Loan" | |
}, | |
"1.01.05.17.00 - IMPOSTO DE EXPORTA\u00c7\u00c3O a Compensar": { | |
"legder_or_group": "Ledger", | |
"report_type": "Profit and Loan" | |
}, | |
"1.01.05.18.00 - ITR a Compensar": { | |
"legder_or_group": "Ledger", | |
"report_type": "Profit and Loan" | |
}, | |
"1.01.05.19.00 - CIDE a Compensar": { | |
"legder_or_group": "Ledger", | |
"report_type": "Profit and Loan" | |
}, | |
"1.01.05.20.00 - Contribui\u00e7\u00f5es Previdenci\u00e1rias a Compensar": { | |
"legder_or_group": "Ledger", | |
"report_type": "Profit and Loan" | |
}, | |
"1.01.05.21.00 - Contribui\u00e7\u00e3o Previdenci\u00e1ria Retida na Presta\u00e7\u00e3o de Servi\u00e7os": { | |
"legder_or_group": "Ledger", | |
"report_type": "Profit and Loan" | |
}, | |
"legder_or_group": "Group", | |
"report_type": "Balance Sheet" | |
}, | |
"1.01.07 - DESPESAS DO EXERC\u00cdCIO SEGUINTE": { | |
"1.01.07.01.00 - Despesas do Exerc\u00edcio Seguinte": { | |
"legder_or_group": "Ledger", | |
"report_type": "Profit and Loan" | |
}, | |
"1.01.07.02.00 - Outras Contas": { | |
"legder_or_group": "Ledger", | |
"report_type": "Profit and Loan" | |
}, | |
"legder_or_group": "Group", | |
"report_type": "Balance Sheet" | |
}, | |
"1.01.09 - CONTAS RETIFICADORAS": { | |
"1.01.09.01.00 - (-) Contas Retificadoras": { | |
"legder_or_group": "Ledger", | |
"report_type": "Profit and Loan" | |
}, | |
"1.01.09.01.01 - (-) Duplicatas Descontadas": { | |
"legder_or_group": "Ledger", | |
"report_type": "Profit and Loan" | |
}, | |
"1.01.09.01.03 - (-) Provis\u00f5es para Cr\u00e9ditos de Liquida\u00e7\u00e3o Duvidosa": { | |
"legder_or_group": "Ledger", | |
"report_type": "Profit and Loan" | |
}, | |
"1.01.09.01.05 - (-) Provis\u00e3o para Ajuste do Estoque ao Valor de Mercado": { | |
"legder_or_group": "Ledger", | |
"report_type": "Profit and Loan" | |
}, | |
"1.01.09.01.07 - (-) Provis\u00f5es para Ajuste ao Valor Prov\u00e1vel de Realiza\u00e7\u00e3o": { | |
"legder_or_group": "Ledger", | |
"report_type": "Profit and Loan" | |
}, | |
"1.01.09.01.09 - (-) Ajuste a Valor Presente - Receita Financeira a Apropriar": { | |
"legder_or_group": "Ledger", | |
"report_type": "Profit and Loan" | |
}, | |
"1.01.09.01.90 - (-) Outras Contas Retificadoras": { | |
"legder_or_group": "Ledger", | |
"report_type": "Profit and Loan" | |
}, | |
"legder_or_group": "Group", | |
"report_type": "Balance Sheet" | |
}, | |
"legder_or_group": "Group", | |
"report_type": "Balance Sheet" | |
}, | |
"1.04 - REALIZ\u00c1VEL A LONGO PRAZO": { | |
"1.04.01 - CR\u00c9DITOS": { | |
"1.04.01.01.00 - Clientes": { | |
"legder_or_group": "Ledger", | |
"report_type": "Profit and Loan" | |
}, | |
"1.04.01.02.00 - Cr\u00e9ditos com Pessoas Ligadas (F\u00edsicas/Jur\u00eddicas)": { | |
"legder_or_group": "Ledger", | |
"report_type": "Profit and Loan" | |
}, | |
"1.04.01.03.00 - T\u00edtulos e Valores Mobili\u00e1rios": { | |
"legder_or_group": "Ledger", | |
"report_type": "Profit and Loan" | |
}, | |
"1.04.01.04.00 - Dep\u00f3sitos Judiciais": { | |
"legder_or_group": "Ledger", | |
"report_type": "Profit and Loan" | |
}, | |
"1.04.01.05.00 - Cr\u00e9ditos Fiscais CSLL - Diferen\u00e7as Tempor\u00e1rias e Base de C\u00e1lculo Negativa": { | |
"legder_or_group": "Ledger", | |
"report_type": "Profit and Loan" | |
}, | |
"1.04.01.06.00 - Cr\u00e9ditos Fiscais IRPJ - Diferen\u00e7as Tempor\u00e1rias e Preju\u00edzos Fiscais": { | |
"legder_or_group": "Ledger", | |
"report_type": "Profit and Loan" | |
}, | |
"1.04.01.07.00 - Cr\u00e9ditos por Contribui\u00e7\u00f5es e Doa\u00e7\u00f5es": { | |
"legder_or_group": "Ledger", | |
"report_type": "Profit and Loan" | |
}, | |
"1.04.01.08.00 - Outras Contas": { | |
"legder_or_group": "Ledger", | |
"report_type": "Profit and Loan" | |
}, | |
"1.04.01.09.00 - (-) Contas Retificadoras": { | |
"legder_or_group": "Ledger", | |
"report_type": "Profit and Loan" | |
}, | |
"legder_or_group": "Group", | |
"report_type": "Balance Sheet" | |
}, | |
"legder_or_group": "Group", | |
"report_type": "Balance Sheet" | |
}, | |
"1.07 - PERMANENTE / N\u00c3O CIRCULANTE": { | |
"1.07.00 - REALIZ\u00c1VEL A LONGO PRAZO": { | |
"1.07.00.01.00 - Clientes": { | |
"legder_or_group": "Ledger", | |
"report_type": "Profit and Loan" | |
}, | |
"1.07.00.02.00 - Cr\u00e9ditos com Pessoas Ligadas (F\u00edsicas/Jur\u00eddicas)": { | |
"legder_or_group": "Ledger", | |
"report_type": "Profit and Loan" | |
}, | |
"1.07.00.03.00 - Valores Mobili\u00e1rios": { | |
"legder_or_group": "Ledger", | |
"report_type": "Profit and Loan" | |
}, | |
"1.07.00.04.00 - Dep\u00f3sitos Judiciais": { | |
"legder_or_group": "Ledger", | |
"report_type": "Profit and Loan" | |
}, | |
"1.07.00.05.00 - Cr\u00e9ditos Fiscais CSLL - Diferen\u00e7as Tempor\u00e1rias e Base de C\u00e1lculo Negativa": { | |
"legder_or_group": "Ledger", | |
"report_type": "Profit and Loan" | |
}, | |
"1.07.00.06.00 - Cr\u00e9ditos Fiscais IRPJ - Diferen\u00e7as Tempor\u00e1rias e Preju\u00edzos Fiscais": { | |
"legder_or_group": "Ledger", | |
"report_type": "Profit and Loan" | |
}, | |
"1.07.00.07.00 - Cr\u00e9ditos por Contribui\u00e7\u00f5es e Doa\u00e7\u00f5es": { | |
"legder_or_group": "Ledger", | |
"report_type": "Profit and Loan" | |
}, | |
"1.07.00.08.00 - Outras Contas": { | |
"legder_or_group": "Ledger", | |
"report_type": "Profit and Loan" | |
}, | |
"1.07.00.90.00 - (-) Duplicatas Descontadas": { | |
"legder_or_group": "Ledger", | |
"report_type": "Profit and Loan" | |
}, | |
"1.07.00.93.00 - (-) Provis\u00f5es para Cr\u00e9ditos de Liquida\u00e7\u00e3o Duvidosa": { | |
"legder_or_group": "Ledger", | |
"report_type": "Profit and Loan" | |
}, | |
"1.07.00.95.00 - (-) Provis\u00f5es para Ajuste ao Valor Prov\u00e1vel de Realiza\u00e7\u00e3o": { | |
"legder_or_group": "Ledger", | |
"report_type": "Profit and Loan" | |
}, | |
"1.07.00.96.00 - (-) Ajuste a Valor Presente - Receita Financeira a Apropriar": { | |
"legder_or_group": "Ledger", | |
"report_type": "Profit and Loan" | |
}, | |
"1.07.00.97.00 - (-) Outras Contas Retificadoras": { | |
"legder_or_group": "Ledger", | |
"report_type": "Profit and Loan" | |
}, | |
"legder_or_group": "Group", | |
"report_type": "Balance Sheet" | |
}, | |
"1.07.01 - INVESTIMENTOS": { | |
"1.07.01.01.00 - Participa\u00e7\u00f5es Permanentes em Coligadas ou Controladas": { | |
"legder_or_group": "Ledger", | |
"report_type": "Profit and Loan" | |
}, | |
"1.07.01.02.00 - Investimentos Decorrentes de Incentivos Fiscais": { | |
"legder_or_group": "Ledger", | |
"report_type": "Profit and Loan" | |
}, | |
"1.07.01.03.00 - Outros Investimentos": { | |
"legder_or_group": "Ledger", | |
"report_type": "Profit and Loan" | |
}, | |
"1.07.01.04.00 - \u00c1gios em Investimentos": { | |
"legder_or_group": "Ledger", | |
"report_type": "Profit and Loan" | |
}, | |
"1.07.01.05.00 - Corre\u00e7\u00e3o Monet\u00e1ria - Diferen\u00e7a IPC/BTNF (Lei no 8.200/1991)": { | |
"legder_or_group": "Ledger", | |
"report_type": "Profit and Loan" | |
}, | |
"1.07.01.06.00 - Corre\u00e7\u00e3o Monet\u00e1ria Especial (Lei no 8.200/1991)": { | |
"legder_or_group": "Ledger", | |
"report_type": "Profit and Loan" | |
}, | |
"1.07.01.07.00 - (-) Des\u00e1gios e Provis\u00e3o para Perdas Prov\u00e1veis em Investimentos": { | |
"legder_or_group": "Ledger", | |
"report_type": "Profit and Loan" | |
}, | |
"1.07.01.90.00 - Outras Contas": { | |
"legder_or_group": "Ledger", | |
"report_type": "Profit and Loan" | |
}, | |
"1.07.01.97.00 - (-) Outras Contas Retificadoras": { | |
"legder_or_group": "Ledger", | |
"report_type": "Profit and Loan" | |
}, | |
"legder_or_group": "Group", | |
"report_type": "Balance Sheet" | |
}, | |
"1.07.04 - IMOBILIZADO": { | |
"1.07.04.01.00 - Terrenos": { | |
"legder_or_group": "Ledger", | |
"report_type": "Profit and Loan" | |
}, | |
"1.07.04.02.00 - Edif\u00edcios e Constru\u00e7\u00f5es": { | |
"legder_or_group": "Ledger", | |
"report_type": "Profit and Loan" | |
}, | |
"1.07.04.02.01 - Constru\u00e7\u00f5es em Andamento": { | |
"legder_or_group": "Ledger", | |
"report_type": "Profit and Loan" | |
}, | |
"1.07.04.03.00 - Equipamentos, M\u00e1quinas e Instala\u00e7\u00f5es Industriais": { | |
"legder_or_group": "Ledger", | |
"report_type": "Profit and Loan" | |
}, | |
"1.07.04.04.00 - Ve\u00edculos": { | |
"legder_or_group": "Ledger", | |
"report_type": "Profit and Loan" | |
}, | |
"1.07.04.04.01 - Embarca\u00e7\u00f5es": { | |
"legder_or_group": "Ledger", | |
"report_type": "Profit and Loan" | |
}, | |
"1.07.04.04.02 - Aeronaves": { | |
"legder_or_group": "Ledger", | |
"report_type": "Profit and Loan" | |
}, | |
"1.07.04.05.00 - M\u00f3veis, Utens\u00edlios e Instala\u00e7\u00f5es Comerciais": { | |
"legder_or_group": "Ledger", | |
"report_type": "Profit and Loan" | |
}, | |
"1.07.04.06.00 - Recursos Minerais": { | |
"legder_or_group": "Ledger", | |
"report_type": "Profit and Loan" | |
}, | |
"1.07.04.07.00 - Florestamento e Reflorestamento": { | |
"legder_or_group": "Ledger", | |
"report_type": "Profit and Loan" | |
}, | |
"1.07.04.08.00 - Direitos Contratuais de Explora\u00e7\u00e3o de Florestas": { | |
"legder_or_group": "Ledger", | |
"report_type": "Profit and Loan" | |
}, | |
"1.07.04.09.00 - Outras Imobiliza\u00e7\u00f5es": { | |
"legder_or_group": "Ledger", | |
"report_type": "Profit and Loan" | |
}, | |
"1.07.04.10.00 - Corre\u00e7\u00e3o Monet\u00e1ria - Diferen\u00e7a IPC/BTNF (Lei no 8.200/1991)": { | |
"legder_or_group": "Ledger", | |
"report_type": "Profit and Loan" | |
}, | |
"1.07.04.11.00 - Corre\u00e7\u00e3o Monet\u00e1ria Especial (Lei no 8.200/1991)": { | |
"legder_or_group": "Ledger", | |
"report_type": "Profit and Loan" | |
}, | |
"1.07.04.12.00 - (-) Deprecia\u00e7\u00f5es, Amortiza\u00e7\u00f5es e Quotas de Exaust\u00e3o": { | |
"legder_or_group": "Ledger", | |
"report_type": "Profit and Loan" | |
}, | |
"1.07.04.90.00 - (-) Outras Contas Redutoras do Imobilizado": { | |
"legder_or_group": "Ledger", | |
"report_type": "Profit and Loan" | |
}, | |
"legder_or_group": "Group", | |
"report_type": "Balance Sheet" | |
}, | |
"1.07.05 - INTANG\u00cdVEL": { | |
"1.07.05.01.00 - Concess\u00f5es": { | |
"legder_or_group": "Ledger", | |
"report_type": "Profit and Loan" | |
}, | |
"1.07.05.03.00 - Marcas e Patentes": { | |
"legder_or_group": "Ledger", | |
"report_type": "Profit and Loan" | |
}, | |
"1.07.05.05.00 - Direitos Autorais": { | |
"legder_or_group": "Ledger", | |
"report_type": "Profit and Loan" | |
}, | |
"1.07.05.07.00 - Fundo de Com\u00e9rcio": { | |
"legder_or_group": "Ledger", | |
"report_type": "Profit and Loan" | |
}, | |
"1.07.05.09.00 - Software ou Programas de Computador": { | |
"legder_or_group": "Ledger", | |
"report_type": "Profit and Loan" | |
}, | |
"1.07.05.11.00 - Franquias": { | |
"legder_or_group": "Ledger", | |
"report_type": "Profit and Loan" | |
}, | |
"1.07.05.13.00 - Desenvolvimento de Produtos": { | |
"legder_or_group": "Ledger", | |
"report_type": "Profit and Loan" | |
}, | |
"1.07.05.15.00 - Outras": { | |
"legder_or_group": "Ledger", | |
"report_type": "Profit and Loan" | |
}, | |
"1.07.05.90.00 - (-) Amortiza\u00e7\u00e3o do Intang\u00edvel": { | |
"legder_or_group": "Ledger", | |
"report_type": "Profit and Loan" | |
}, | |
"1.07.05.97.00 - (-) Outras Contas Redutoras do Intang\u00edvel": { | |
"legder_or_group": "Ledger", | |
"report_type": "Profit and Loan" | |
}, | |
"legder_or_group": "Group", | |
"report_type": "Balance Sheet" | |
}, | |
"1.07.07 - DIFERIDO": { | |
"1.07.07.01.00 - Despesas Pr\u00e9-Operacionais ou Pr\u00e9-Industriais": { | |
"legder_or_group": "Ledger", | |
"report_type": "Profit and Loan" | |
}, | |
"1.07.07.02.00 - Despesas com Pesquisas Cient\u00edficas ou Tecnol\u00f3gicas": { | |
"legder_or_group": "Ledger", | |
"report_type": "Profit and Loan" | |
}, | |
"1.07.07.03.00 - Demais Aplica\u00e7\u00f5es em Despesas Amortiz\u00e1veis": { | |
"legder_or_group": "Ledger", | |
"report_type": "Profit and Loan" | |
}, | |
"1.07.07.04.00 - Corre\u00e7\u00e3o Monet\u00e1ria - Diferen\u00e7a IPC/BTNF (Lei no 8.200/1991)": { | |
"legder_or_group": "Ledger", | |
"report_type": "Profit and Loan" | |
}, | |
"1.07.07.05.00 - Corre\u00e7\u00e3o Monet\u00e1ria Especial (Lei no 8.200/1991)": { | |
"legder_or_group": "Ledger", | |
"report_type": "Profit and Loan" | |
}, | |
"1.07.07.06.00 - (-) Amortiza\u00e7\u00e3o do Diferido": { | |
"legder_or_group": "Ledger", | |
"report_type": "Profit and Loan" | |
}, | |
"legder_or_group": "Group", | |
"report_type": "Balance Sheet" | |
}, | |
"legder_or_group": "Group", | |
"report_type": "Balance Sheet" | |
}, | |
"legder_or_group": "Group", | |
"report_type": "Balance Sheet", | |
"root_type": "Asset" | |
}, | |
"2 - PASSIVO": { | |
"2.01 - CIRCULANTE": { | |
"2.01.01 - OBRIGA\u00c7\u00d5ES DE CURTO PRAZO": { | |
"2.01.01.01.00 - Fornecedores": { | |
"legder_or_group": "Ledger", | |
"report_type": "Profit and Loan" | |
}, | |
"2.01.01.01.01 - Adiantamentos de Clientes": { | |
"legder_or_group": "Ledger", | |
"report_type": "Profit and Loan" | |
}, | |
"2.01.01.02.00 - Financiamentos a Curto Prazo": { | |
"legder_or_group": "Ledger", | |
"report_type": "Profit and Loan" | |
}, | |
"2.01.01.02.01 - Financiamentos a Curto Prazo - Sistema Financeiro Nacional": { | |
"legder_or_group": "Ledger", | |
"report_type": "Profit and Loan" | |
}, | |
"2.01.01.02.02 - Arrendamento Mercantil (Financeiro) a Curto Prazo - Sistema Financeiro Nacional": { | |
"legder_or_group": "Ledger", | |
"report_type": "Profit and Loan" | |
}, | |
"2.01.01.02.03 - Financiamentos a Curto Prazo - Outros": { | |
"legder_or_group": "Ledger", | |
"report_type": "Profit and Loan" | |
}, | |
"2.01.01.02.04 - Financiamentos a Curto Prazo - Exterior": { | |
"legder_or_group": "Ledger", | |
"report_type": "Profit and Loan" | |
}, | |
"2.01.01.02.05 - Arrendamento Mercantil (Financeiro) a Curto Prazo - Exterior": { | |
"legder_or_group": "Ledger", | |
"report_type": "Profit and Loan" | |
}, | |
"2.01.01.03.00 - Impostos, Taxas e Contribui\u00e7\u00f5es a Recolher": { | |
"legder_or_group": "Ledger", | |
"report_type": "Profit and Loan" | |
}, | |
"2.01.01.03.01 - IPI a Recolher": { | |
"legder_or_group": "Ledger", | |
"report_type": "Profit and Loan" | |
}, | |
"2.01.01.03.02 - ICMS e Contribui\u00e7\u00f5es a Recolher": { | |
"legder_or_group": "Ledger", | |
"report_type": "Profit and Loan" | |
}, | |
"2.01.01.03.03 - Tributos Municipais a Recolher": { | |
"legder_or_group": "Ledger", | |
"report_type": "Profit and Loan" | |
}, | |
"2.01.01.03.04 - IOF a Recolher": { | |
"legder_or_group": "Ledger", | |
"report_type": "Profit and Loan" | |
}, | |
"2.01.01.03.05 - CIDE a Recolher": { | |
"legder_or_group": "Ledger", | |
"report_type": "Profit and Loan" | |
}, | |
"2.01.01.04.00 - FGTS a Recolher": { | |
"legder_or_group": "Ledger", | |
"report_type": "Profit and Loan" | |
}, | |
"2.01.01.05.00 - PIS e COFINS a Recolher": { | |
"legder_or_group": "Ledger", | |
"report_type": "Profit and Loan" | |
}, | |
"2.01.01.05.01 - PIS a Recolher": { | |
"legder_or_group": "Ledger", | |
"report_type": "Profit and Loan" | |
}, | |
"2.01.01.05.02 - COFINS a Recolher": { | |
"legder_or_group": "Ledger", | |
"report_type": "Profit and Loan" | |
}, | |
"2.01.01.06.00 - Contribui\u00e7\u00f5es Previdenci\u00e1rias a Recolher -INSS": { | |
"legder_or_group": "Ledger", | |
"report_type": "Profit and Loan" | |
}, | |
"2.01.01.06.90 - Outros tributos a recolher": { | |
"legder_or_group": "Ledger", | |
"report_type": "Profit and Loan" | |
}, | |
"2.01.01.07.00 - Sal\u00e1rios a Pagar": { | |
"legder_or_group": "Ledger", | |
"report_type": "Profit and Loan" | |
}, | |
"2.01.01.08.00 - Dividendos Propostos ou Lucros Creditados": { | |
"legder_or_group": "Ledger", | |
"report_type": "Profit and Loan" | |
}, | |
"2.01.01.09.00 - Provis\u00e3o para a Contribui\u00e7\u00e3o Social sobre o Lucro L\u00edquido": { | |
"legder_or_group": "Ledger", | |
"report_type": "Profit and Loan" | |
}, | |
"2.01.01.10.00 - Provis\u00e3o para o Imposto de Renda": { | |
"legder_or_group": "Ledger", | |
"report_type": "Profit and Loan" | |
}, | |
"2.01.01.11.00 - D\u00e9bitos Fiscais CSLL - Diferen\u00e7as Tempor\u00e1rias": { | |
"legder_or_group": "Ledger", | |
"report_type": "Profit and Loan" | |
}, | |
"2.01.01.12.00 - D\u00e9bitos Fiscais IRPJ - Diferen\u00e7as Tempor\u00e1rias": { | |
"legder_or_group": "Ledger", | |
"report_type": "Profit and Loan" | |
}, | |
"2.01.01.12.10 - Provis\u00f5es de Natureza Fiscal": { | |
"legder_or_group": "Ledger", | |
"report_type": "Profit and Loan" | |
}, | |
"2.01.01.12.20 - Provis\u00f5es de Natureza Trabalhista": { | |
"legder_or_group": "Ledger", | |
"report_type": "Profit and Loan" | |
}, | |
"2.01.01.12.30 - Provis\u00f5es de Natureza C\u00edvel": { | |
"legder_or_group": "Ledger", | |
"report_type": "Profit and Loan" | |
}, | |
"2.01.01.12.40 - Doa\u00e7\u00f5es e Subven\u00e7\u00f5es para Investimentos": { | |
"legder_or_group": "Ledger", | |
"report_type": "Profit and Loan" | |
}, | |
"2.01.01.12.50 - Deb\u00eantures": { | |
"legder_or_group": "Ledger", | |
"report_type": "Profit and Loan" | |
}, | |
"2.01.01.13.00 - Outras Contas": { | |
"legder_or_group": "Ledger", | |
"report_type": "Profit and Loan" | |
}, | |
"2.01.01.14.00 - (-) Contas Retificadoras": { | |
"legder_or_group": "Ledger", | |
"report_type": "Profit and Loan" | |
}, | |
"2.01.01.90.00 - (-) Contas Retificadoras": { | |
"legder_or_group": "Ledger", | |
"report_type": "Profit and Loan" | |
}, | |
"2.01.01.92.00 - (-) Ajuste a Valor Presente - Encargos Financeiros a Transcorrer": { | |
"legder_or_group": "Ledger", | |
"report_type": "Profit and Loan" | |
}, | |
"2.01.01.94.00 - (-) Custos a Amortizar - Deb\u00eanture": { | |
"legder_or_group": "Ledger", | |
"report_type": "Profit and Loan" | |
}, | |
"2.01.01.94.01 - (-) Des\u00e1gio a Apropriar - Deb\u00eanture": { | |
"legder_or_group": "Ledger", | |
"report_type": "Profit and Loan" | |
}, | |
"legder_or_group": "Group", | |
"report_type": "Balance Sheet" | |
}, | |
"legder_or_group": "Group", | |
"report_type": "Balance Sheet" | |
}, | |
"2.03 - EXIG\u00cdVEL A LONGO PRAZO": { | |
"2.03.01 - OBRIGA\u00c7\u00d5ES A LONGO PRAZO": { | |
"2.03.01.01.00 - Fornecedores": { | |
"legder_or_group": "Ledger", | |
"report_type": "Profit and Loan" | |
}, | |
"2.03.01.02.00 - Financiamentos a Longo Prazo": { | |
"legder_or_group": "Ledger", | |
"report_type": "Profit and Loan" | |
}, | |
"2.03.01.02.01 - Financiamentos a Longo Prazo - Sistema Financeiro Nacional": { | |
"legder_or_group": "Ledger", | |
"report_type": "Profit and Loan" | |
}, | |
"2.03.01.02.02 - Arrendamento Mercantil (Financeiro) a Longo Prazo - Sistema Financeiro Nacional": { | |
"legder_or_group": "Ledger", | |
"report_type": "Profit and Loan" | |
}, | |
"2.03.01.02.03 - Financiamentos a Longo Prazo - Brasil - Outros": { | |
"legder_or_group": "Ledger", | |
"report_type": "Profit and Loan" | |
}, | |
"2.03.01.02.04 - Financiamentos a Longo Prazo - Exterior": { | |
"legder_or_group": "Ledger", | |
"report_type": "Profit and Loan" | |
}, | |
"2.03.01.02.05 - Arrendamento Mercantil (Financeiro) a Longo Prazo - Exterior": { | |
"legder_or_group": "Ledger", | |
"report_type": "Profit and Loan" | |
}, | |
"2.03.01.03.00 - Empr\u00e9stimos de S\u00f3cios/Acionistas N\u00e3o Administradores": { | |
"legder_or_group": "Ledger", | |
"report_type": "Profit and Loan" | |
}, | |
"2.03.01.04.00 - Cr\u00e9ditos de Pessoas Ligadas (F\u00edsicas/Jur\u00eddicas)": { | |
"legder_or_group": "Ledger", | |
"report_type": "Profit and Loan" | |
}, | |
"2.03.01.05.00 - Provis\u00e3o para o Imposto de Renda sobre Lucros Diferidos": { | |
"legder_or_group": "Ledger", | |
"report_type": "Profit and Loan" | |
}, | |
"2.03.01.06.00 - D\u00e9bitos Fiscais CSLL - Diferen\u00e7as Tempor\u00e1rias": { | |
"legder_or_group": "Ledger", | |
"report_type": "Profit and Loan" | |
}, | |
"2.03.01.07.00 - D\u00e9bitos Fiscais IRPJ - Diferen\u00e7as Tempor\u00e1rias": { | |
"legder_or_group": "Ledger", | |
"report_type": "Profit and Loan" | |
}, | |
"2.03.01.07.10 - Outras Provis\u00f5es de Natureza Fiscal": { | |
"legder_or_group": "Ledger", | |
"report_type": "Profit and Loan" | |
}, | |
"2.03.01.07.20 - Outras Provis\u00f5es de Natureza Trabalhista": { | |
"legder_or_group": "Ledger", | |
"report_type": "Profit and Loan" | |
}, | |
"2.03.01.07.30 - Outras Provis\u00f5es de Natureza C\u00edvel": { | |
"legder_or_group": "Ledger", | |
"report_type": "Profit and Loan" | |
}, | |
"2.03.01.07.40 - Doa\u00e7\u00f5es e Subven\u00e7\u00f5es para Investimentos": { | |
"legder_or_group": "Ledger", | |
"report_type": "Profit and Loan" | |
}, | |
"2.03.01.07.50 - Deb\u00eantures": { | |
"legder_or_group": "Ledger", | |
"report_type": "Profit and Loan" | |
}, | |
"2.03.01.07.51 - Pr\u00eamio na Emiss\u00e3o de Deb\u00eantures a Amortizar": { | |
"legder_or_group": "Ledger", | |
"report_type": "Profit and Loan" | |
}, | |
"2.03.01.08.00 - Outras Contas": { | |
"legder_or_group": "Ledger", | |
"report_type": "Profit and Loan" | |
}, | |
"2.03.01.09.00 - (-) Contas Retificadoras": { | |
"legder_or_group": "Ledger", | |
"report_type": "Profit and Loan" | |
}, | |
"2.03.01.90.00 - (-) Contas Retificadoras": { | |
"legder_or_group": "Ledger", | |
"report_type": "Profit and Loan" | |
}, | |
"2.03.01.92.00 - (-) Ajuste a Valor Presente - Encargos Financeiros a Transcorrer": { | |
"legder_or_group": "Ledger", | |
"report_type": "Profit and Loan" | |
}, | |
"2.03.01.94.00 - (-) Custos a Amortizar - Deb\u00eanture": { | |
"legder_or_group": "Ledger", | |
"report_type": "Profit and Loan" | |
}, | |
"2.03.01.94.01 - (-) Des\u00e1gio a Apropriar - Deb\u00eanture": { | |
"legder_or_group": "Ledger", | |
"report_type": "Profit and Loan" | |
}, | |
"legder_or_group": "Group", | |
"report_type": "Balance Sheet" | |
}, | |
"2.03.03 - RECEITAS DIFERIDAS": { | |
"2.03.03.01.00 - Receitas Diferidas": { | |
"legder_or_group": "Ledger", | |
"report_type": "Profit and Loan" | |
}, | |
"2.03.03.03.00 - (-) Custos Correspondentes \u00e0s Receitas Diferidas": { | |
"legder_or_group": "Ledger", | |
"report_type": "Profit and Loan" | |
}, | |
"legder_or_group": "Group", | |
"report_type": "Balance Sheet" | |
}, | |
"legder_or_group": "Group", | |
"report_type": "Balance Sheet" | |
}, | |
"2.03 - N\u00c3O-CIRCULANTE": { | |
"2.03.01 - OBRIGA\u00c7\u00d5ES A LONGO PRAZO": { | |
"2.03.01.01.00 - Fornecedores": { | |
"legder_or_group": "Ledger", | |
"report_type": "Profit and Loan" | |
}, | |
"2.03.01.02.00 - Financiamentos a Longo Prazo": { | |
"legder_or_group": "Ledger", | |
"report_type": "Profit and Loan" | |
}, | |
"2.03.01.02.01 - Financiamentos a Longo Prazo - Sistema Financeiro Nacional": { | |
"legder_or_group": "Ledger", | |
"report_type": "Profit and Loan" | |
}, | |
"2.03.01.02.02 - Arrendamento Mercantil (Financeiro) a Longo Prazo - Sistema Financeiro Nacional": { | |
"legder_or_group": "Ledger", | |
"report_type": "Profit and Loan" | |
}, | |
"2.03.01.02.03 - Financiamentos a Longo Prazo - Brasil - Outros": { | |
"legder_or_group": "Ledger", | |
"report_type": "Profit and Loan" | |
}, | |
"2.03.01.02.04 - Financiamentos a Longo Prazo - Exterior": { | |
"legder_or_group": "Ledger", | |
"report_type": "Profit and Loan" | |
}, | |
"2.03.01.02.05 - Arrendamento Mercantil (Financeiro) a Longo Prazo - Exterior": { | |
"legder_or_group": "Ledger", | |
"report_type": "Profit and Loan" | |
}, | |
"2.03.01.03.00 - Empr\u00e9stimos de S\u00f3cios/Acionistas N\u00e3o Administradores": { | |
"legder_or_group": "Ledger", | |
"report_type": "Profit and Loan" | |
}, | |
"2.03.01.04.00 - Cr\u00e9ditos de Pessoas Ligadas (F\u00edsicas/Jur\u00eddicas)": { | |
"legder_or_group": "Ledger", | |
"report_type": "Profit and Loan" | |
}, | |
"2.03.01.05.00 - Provis\u00e3o para o Imposto de Renda sobre Lucros Diferidos": { | |
"legder_or_group": "Ledger", | |
"report_type": "Profit and Loan" | |
}, | |
"2.03.01.06.00 - D\u00e9bitos Fiscais CSLL - Diferen\u00e7as Tempor\u00e1rias": { | |
"legder_or_group": "Ledger", | |
"report_type": "Profit and Loan" | |
}, | |
"2.03.01.07.00 - D\u00e9bitos Fiscais IRPJ - Diferen\u00e7as Tempor\u00e1rias": { | |
"legder_or_group": "Ledger", | |
"report_type": "Profit and Loan" | |
}, | |
"2.03.01.07.10 - Outras Provis\u00f5es de Natureza Fiscal": { | |
"legder_or_group": "Ledger", | |
"report_type": "Profit and Loan" | |
}, | |
"2.03.01.07.20 - Outras Provis\u00f5es de Natureza Trabalhista": { | |
"legder_or_group": "Ledger", | |
"report_type": "Profit and Loan" | |
}, | |
"2.03.01.07.30 - Outras Provis\u00f5es de Natureza C\u00edvel": { | |
"legder_or_group": "Ledger", | |
"report_type": "Profit and Loan" | |
}, | |
"2.03.01.07.40 - Doa\u00e7\u00f5es e Subven\u00e7\u00f5es para Investimentos": { | |
"legder_or_group": "Ledger", | |
"report_type": "Profit and Loan" | |
}, | |
"2.03.01.07.50 - Deb\u00eantures": { | |
"legder_or_group": "Ledger", | |
"report_type": "Profit and Loan" | |
}, | |
"2.03.01.07.51 - Pr\u00eamio na Emiss\u00e3o de Deb\u00eantures a Amortizar": { | |
"legder_or_group": "Ledger", | |
"report_type": "Profit and Loan" | |
}, | |
"2.03.01.08.00 - Outras Contas": { | |
"legder_or_group": "Ledger", | |
"report_type": "Profit and Loan" | |
}, | |
"2.03.01.09.00 - (-) Contas Retificadoras": { | |
"legder_or_group": "Ledger", | |
"report_type": "Profit and Loan" | |
}, | |
"2.03.01.90.00 - (-) Contas Retificadoras": { | |
"legder_or_group": "Ledger", | |
"report_type": "Profit and Loan" | |
}, | |
"2.03.01.92.00 - (-) Ajuste a Valor Presente - Encargos Financeiros a Transcorrer": { | |
"legder_or_group": "Ledger", | |
"report_type": "Profit and Loan" | |
}, | |
"2.03.01.94.00 - (-) Custos a Amortizar - Deb\u00eanture": { | |
"legder_or_group": "Ledger", | |
"report_type": "Profit and Loan" | |
}, | |
"2.03.01.94.01 - (-) Des\u00e1gio a Apropriar - Deb\u00eanture": { | |
"legder_or_group": "Ledger", | |
"report_type": "Profit and Loan" | |
}, | |
"legder_or_group": "Group", | |
"report_type": "Balance Sheet" | |
}, | |
"2.03.03 - RECEITAS DIFERIDAS": { | |
"2.03.03.01.00 - Receitas Diferidas": { | |
"legder_or_group": "Ledger", | |
"report_type": "Profit and Loan" | |
}, | |
"2.03.03.03.00 - (-) Custos Correspondentes \u00e0s Receitas Diferidas": { | |
"legder_or_group": "Ledger", | |
"report_type": "Profit and Loan" | |
}, | |
"legder_or_group": "Group", | |
"report_type": "Balance Sheet" | |
}, | |
"legder_or_group": "Group", | |
"report_type": "Balance Sheet" | |
}, | |
"2.05 - RESULTADO DE EXERC\u00cdCIOS FUTUROS": { | |
"2.05.01 - RESULTADO DE EXERC\u00cdCIOS FUTUROS": { | |
"2.05.01.01.00 - Receita de Exerc\u00edcios Futuros": { | |
"legder_or_group": "Ledger", | |
"report_type": "Profit and Loan" | |
}, | |
"2.05.01.02.00 - (-) Custos e Despesas Correspondentes": { | |
"legder_or_group": "Ledger", | |
"report_type": "Profit and Loan" | |
}, | |
"legder_or_group": "Group", | |
"report_type": "Balance Sheet" | |
}, | |
"legder_or_group": "Group", | |
"report_type": "Balance Sheet" | |
}, | |
"2.07 - PATRIM\u00d4NIO L\u00cdQUIDO": { | |
"2.07.01 - CAPITAL REALIZADO": { | |
"2.07.01.01.00 - Capital Subscrito de Domiciliados e Residentes no Pa\u00eds": { | |
"legder_or_group": "Ledger", | |
"report_type": "Profit and Loan" | |
}, | |
"2.07.01.02.00 - (-) Capital a Integralizar de Domiciliados e Residentes no Pa\u00eds": { | |
"legder_or_group": "Ledger", | |
"report_type": "Profit and Loan" | |
}, | |
"2.07.01.03.00 - Capital Subscrito de Domiciliados e Residentes no Exterior": { | |
"legder_or_group": "Ledger", | |
"report_type": "Profit and Loan" | |
}, | |
"2.07.01.04.00 - (-) Capital a Integralizar de Domiciliados e Residentes no Exterior": { | |
"legder_or_group": "Ledger", | |
"report_type": "Profit and Loan" | |
}, | |
"legder_or_group": "Group", | |
"report_type": "Balance Sheet" | |
}, | |
"2.07.04 - RESERVAS": { | |
"2.07.04.01.00 - Reservas de Capital": { | |
"2.07.04.01.01 - \u00c1gio na Emiss\u00e3o de A\u00e7\u00f5es": { | |
"legder_or_group": "Ledger", | |
"report_type": "Profit and Loan" | |
}, | |
"2.07.04.01.02 - Aliena\u00e7\u00e3o de Partes Benefici\u00e1rias e B\u00f4nus de Subscri\u00e7\u00e3o": { | |
"legder_or_group": "Ledger", | |
"report_type": "Profit and Loan" | |
}, | |
"2.07.04.01.03 - Pr\u00eamio Recebido na Emiss\u00e3o de Deb\u00eantures": { | |
"legder_or_group": "Ledger", | |
"report_type": "Profit and Loan" | |
}, | |
"2.07.04.01.04 - Doa\u00e7\u00f5es e Subven\u00e7\u00f5es para Investimentos": { | |
"legder_or_group": "Ledger", | |
"report_type": "Profit and Loan" | |
}, | |
"legder_or_group": "Group", | |
"report_type": "Balance Sheet" | |
}, | |
"2.07.04.02.00 - Reservas de Reavalia\u00e7\u00e3o": { | |
"legder_or_group": "Ledger", | |
"report_type": "Profit and Loan" | |
}, | |
"2.07.04.03.00 - Reservas de Lucros": { | |
"2.07.04.03.01 - Reservas de Lucros - Doa\u00e7\u00f5es e Subven\u00e7\u00f5es para Investimentos": { | |
"legder_or_group": "Ledger", | |
"report_type": "Profit and Loan" | |
}, | |
"2.07.04.03.02 - Reservas de Lucros - Pr\u00eamio na Emiss\u00e3o de Deb\u00eantures": { | |
"legder_or_group": "Ledger", | |
"report_type": "Profit and Loan" | |
}, | |
"2.07.04.03.03 - Reserva Legal": { | |
"legder_or_group": "Ledger", | |
"report_type": "Profit and Loan" | |
}, | |
"2.07.04.03.04 - Reserva Estatut\u00e1ria": { | |
"legder_or_group": "Ledger", | |
"report_type": "Profit and Loan" | |
}, | |
"2.07.04.03.05 - Reserva para Conting\u00eancia": { | |
"legder_or_group": "Ledger", | |
"report_type": "Profit and Loan" | |
}, | |
"2.07.04.04.00 - Reserva para Aumento de Capital (Lei no 9.249/1995, art. 9o, \u00a7 9o)": { | |
"legder_or_group": "Ledger", | |
"report_type": "Profit and Loan" | |
}, | |
"2.07.04.05.00 - Outras Reservas": { | |
"legder_or_group": "Ledger", | |
"report_type": "Profit and Loan" | |
}, | |
"legder_or_group": "Group", | |
"report_type": "Balance Sheet" | |
}, | |
"legder_or_group": "Group", | |
"report_type": "Balance Sheet" | |
}, | |
"2.07.05 - AJUSTES DE AVALIA\u00c7\u00c3O PATRIMONIAL": { | |
"2.07.05.01.00 - Ajustes \u00e0s Normas Internacionais de Contabilidade": { | |
"legder_or_group": "Ledger", | |
"report_type": "Profit and Loan" | |
}, | |
"2.07.05.01.01 - (-) Ajustes \u00e0s Normas Internacionais de Contabilidade": { | |
"legder_or_group": "Ledger", | |
"report_type": "Profit and Loan" | |
}, | |
"legder_or_group": "Group", | |
"report_type": "Balance Sheet" | |
}, | |
"2.07.07 - OUTRAS CONTAS": { | |
"2.07.07.01.00 - Lucros Acumulados e/ou Saldo \u00e0 Disposi\u00e7\u00e3o da Assembl\u00e9ia": { | |
"legder_or_group": "Ledger", | |
"report_type": "Profit and Loan" | |
}, | |
"2.07.07.02.00 - (-) Preju\u00edzos Acumulados": { | |
"legder_or_group": "Ledger", | |
"report_type": "Profit and Loan" | |
}, | |
"2.07.07.03.00 - (-) A\u00e7\u00f5es em Tesouraria": { | |
"legder_or_group": "Ledger", | |
"report_type": "Profit and Loan" | |
}, | |
"2.07.07.04.00 - Outras": { | |
"legder_or_group": "Ledger", | |
"report_type": "Profit and Loan" | |
}, | |
"legder_or_group": "Group", | |
"report_type": "Balance Sheet" | |
}, | |
"legder_or_group": "Group", | |
"report_type": "Balance Sheet" | |
}, | |
"2.08 - PATRIM\u00d4NIO SOCIAL": { | |
"2.08.01 - FUNDO PATRIMONIAL": { | |
"2.08.01.01.00 - Fundo Patrimonial": { | |
"legder_or_group": "Ledger", | |
"report_type": "Profit and Loan" | |
}, | |
"legder_or_group": "Group", | |
"report_type": "Balance Sheet" | |
}, | |
"2.08.04 - RESERVAS": { | |
"2.08.04.01.00 - Reservas Patrimoniais": { | |
"legder_or_group": "Ledger", | |
"report_type": "Profit and Loan" | |
}, | |
"2.08.04.02.00 - Reservas Estatut\u00e1rias": { | |
"legder_or_group": "Ledger", | |
"report_type": "Profit and Loan" | |
}, | |
"legder_or_group": "Group", | |
"report_type": "Balance Sheet" | |
}, | |
"2.08.07 - OUTRAS CONTAS": { | |
"2.08.07.01.00 - Super\u00e1vits Acumulados": { | |
"legder_or_group": "Ledger", | |
"report_type": "Profit and Loan" | |
}, | |
"2.08.07.02.00 - D\u00e9ficits Acumulados": { | |
"legder_or_group": "Ledger", | |
"report_type": "Profit and Loan" | |
}, | |
"legder_or_group": "Group", | |
"report_type": "Balance Sheet" | |
}, | |
"legder_or_group": "Group", | |
"report_type": "Balance Sheet" | |
}, | |
"legder_or_group": "Group", | |
"report_type": "Balance Sheet", | |
"root_type": "Liability" | |
}, | |
"3 - RESULTADO L\u00cdQUIDO DO PER\u00cdODO": { | |
"3.01 - RESULTADO L\u00cdQUIDO DO PER\u00cdODO ANTES DO IRPJ E DA CSLL - ATIVIDADE GERAL": { | |
"3.01.01 - RESULTADO OPERACIONAL": { | |
"3.01.01.01 - RECEITA LIQUIDA": { | |
"3.01.01.01.01 - RECEITA BRUTA": { | |
"3.01.01.01.01.01.00 - Receita da Exporta\u00e7\u00e3o de Produtos": { | |
"legder_or_group": "Ledger", | |
"report_type": "Profit and Loan" | |
}, | |
"3.01.01.01.01.01.01 - Receita de Exporta\u00e7\u00e3o Direta de Mercadorias e Produtos": { | |
"legder_or_group": "Ledger", | |
"report_type": "Profit and Loan" | |
}, | |
"3.01.01.01.01.01.02 - Receita de Vendas de Mercadorias e Produtos a Comercial Exportadora com Fim Espec\u00edfico de Exporta\u00e7\u00e3o": { | |
"legder_or_group": "Ledger", | |
"report_type": "Profit and Loan" | |
}, | |
"3.01.01.01.01.01.03 - Receita de Exporta\u00e7\u00e3o de Servi\u00e7os": { | |
"legder_or_group": "Ledger", | |
"report_type": "Profit and Loan" | |
}, | |
"3.01.01.01.01.02.00 - Receita da Venda no Mercado Interno de Produtos de Fabrica\u00e7\u00e3o Pr\u00f3pria": { | |
"legder_or_group": "Ledger", | |
"report_type": "Profit and Loan" | |
}, | |
"3.01.01.01.01.03.00 - Receita da Revenda de Mercadorias no Mercado Interno": { | |
"legder_or_group": "Ledger", | |
"report_type": "Profit and Loan" | |
}, | |
"3.01.01.01.01.04.00 - Receita da Presta\u00e7\u00e3o de Servi\u00e7os - Mercado Interno": { | |
"legder_or_group": "Ledger", | |
"report_type": "Profit and Loan" | |
}, | |
"3.01.01.01.01.05.00 - Receita das Unidades Imobili\u00e1rias Vendidas": { | |
"legder_or_group": "Ledger", | |
"report_type": "Profit and Loan" | |
}, | |
"3.01.01.01.01.06.00 - Receita de Loca\u00e7\u00e3o de Bens M\u00f3veis e Im\u00f3veis": { | |
"legder_or_group": "Ledger", | |
"report_type": "Profit and Loan" | |
}, | |
"3.01.01.01.01.07.00 - Outras": { | |
"legder_or_group": "Ledger", | |
"report_type": "Profit and Loan" | |
}, | |
"legder_or_group": "Group", | |
"report_type": "Balance Sheet" | |
}, | |
"3.01.01.01.03 - DEDU\u00c7\u00d5ES DA RECEITA BRUTA": { | |
"3.01.01.01.03.01.00 - (-) Vendas Canceladas, Devolu\u00e7\u00f5es e Descontos Incondicionais": { | |
"legder_or_group": "Ledger", | |
"report_type": "Profit and Loan" | |
}, | |
"3.01.01.01.03.02.00 - (-) ICMS": { | |
"legder_or_group": "Ledger", | |
"report_type": "Profit and Loan" | |
}, | |
"3.01.01.01.03.03.00 - (-) Cofins": { | |
"legder_or_group": "Ledger", | |
"report_type": "Profit and Loan" | |
}, | |
"3.01.01.01.03.04.00 - (-) PIS/Pasep": { | |
"legder_or_group": "Ledger", | |
"report_type": "Profit and Loan" | |
}, | |
"3.01.01.01.03.05.00 - (-) ISS": { | |
"legder_or_group": "Ledger", | |
"report_type": "Profit and Loan" | |
}, | |
"3.01.01.01.03.06.00 - (-) Demais Impostos e Contribui\u00e7\u00f5es Incidentes sobre Vendas e Servi\u00e7os": { | |
"legder_or_group": "Ledger", | |
"report_type": "Profit and Loan" | |
}, | |
"legder_or_group": "Group", | |
"report_type": "Balance Sheet" | |
}, | |
"legder_or_group": "Group", | |
"report_type": "Balance Sheet" | |
}, | |
"3.01.01.03 - CUSTO DOS BENS E SERVI\u00c7OS VENDIDOS": { | |
"3.01.01.03.01 - CUSTO DOS PRODUTOS DE FABRICA\u00c7\u00c3O PR\u00d3PRIA VENDIDOS": { | |
"3.01.01.03.01.00.00 - Custo dos Produtos de Fabrica\u00e7\u00e3o Pr\u00f3pria Vendidos": { | |
"legder_or_group": "Ledger", | |
"report_type": "Profit and Loan" | |
}, | |
"3.01.01.03.01.01.00 - Estoques no In\u00edcio do Per\u00edodo de Apura\u00e7\u00e3o": { | |
"legder_or_group": "Ledger", | |
"report_type": "Profit and Loan" | |
}, | |
"3.01.01.03.01.02.00 - Compras de Insumos \u00e0 Vista": { | |
"legder_or_group": "Ledger", | |
"report_type": "Profit and Loan" | |
}, | |
"3.01.01.03.01.03.00 - Compras de Insumos a Prazo": { | |
"legder_or_group": "Ledger", | |
"report_type": "Profit and Loan" | |
}, | |
"3.01.01.03.01.04.00 - Remunera\u00e7\u00e3o a Dirigentes de Ind\u00fastria": { | |
"legder_or_group": "Ledger", | |
"report_type": "Profit and Loan" | |
}, | |
"3.01.01.03.01.05.00 - Custo do Pessoal Aplicado na Produ\u00e7\u00e3o": { | |
"legder_or_group": "Ledger", | |
"report_type": "Profit and Loan" | |
}, | |
"3.01.01.03.01.06.00 - Encargos Sociais - Previd\u00eancia Social": { | |
"legder_or_group": "Ledger", | |
"report_type": "Profit and Loan" | |
}, | |
"3.01.01.03.01.07.00 - Encargos Sociais - FGTS": { | |
"legder_or_group": "Ledger", | |
"report_type": "Profit and Loan" | |
}, | |
"3.01.01.03.01.08.00 - Encargos Sociais - Outros": { | |
"legder_or_group": "Ledger", | |
"report_type": "Profit and Loan" | |
}, | |
"3.01.01.03.01.09.00 - Alimenta\u00e7\u00e3o do Trabalhador": { | |
"legder_or_group": "Ledger", | |
"report_type": "Profit and Loan" | |
}, | |
"3.01.01.03.01.10.00 - Manuten\u00e7\u00e3o e Reparo de Bens Aplicados na Produ\u00e7\u00e3o": { | |
"legder_or_group": "Ledger", | |
"report_type": "Profit and Loan" | |
}, | |
"3.01.01.03.01.11.00 - Arrendamento Mercantil": { | |
"legder_or_group": "Ledger", | |
"report_type": "Profit and Loan" | |
}, | |
"3.01.01.03.01.12.00 - Encargos de Deprecia\u00e7\u00e3o, Amortiza\u00e7\u00e3o e Exaust\u00e3o": { | |
"legder_or_group": "Ledger", | |
"report_type": "Profit and Loan" | |
}, | |
"3.01.01.03.01.13.00 - Constitui\u00e7\u00e3o de Provis\u00f5es": { | |
"legder_or_group": "Ledger", | |
"report_type": "Profit and Loan" | |
}, | |
"3.01.01.03.01.14.00 - Servi\u00e7os Prestados por Pessoa F\u00edsica sem V\u00ednculo Empregat\u00edcio": { | |
"legder_or_group": "Ledger", | |
"report_type": "Profit and Loan" | |
}, | |
"3.01.01.03.01.15.00 - Servi\u00e7os Prestados Pessoa Jur\u00eddica": { | |
"legder_or_group": "Ledger", | |
"report_type": "Profit and Loan" | |
}, | |
"3.01.01.03.01.16.00 - Royalties e Assist\u00eancia T\u00e9cnica - PA\u00cdS": { | |
"legder_or_group": "Ledger", | |
"report_type": "Profit and Loan" | |
}, | |
"3.01.01.03.01.17.00 - Royalties e Assist\u00eancia T\u00e9cnica - EXTERIOR": { | |
"legder_or_group": "Ledger", | |
"report_type": "Profit and Loan" | |
}, | |
"3.01.01.03.01.18.00 - Outros Custos": { | |
"legder_or_group": "Ledger", | |
"report_type": "Profit and Loan" | |
}, | |
"3.01.01.03.01.19.00 - (-) Estoques no Final do Per\u00edodo de Apura\u00e7\u00e3o": { | |
"legder_or_group": "Ledger", | |
"report_type": "Profit and Loan" | |
}, | |
"legder_or_group": "Group", | |
"report_type": "Balance Sheet" | |
}, | |
"3.01.01.03.03 - CUSTO DAS MERCADORIAS REVENDIDAS": { | |
"3.01.01.03.03.00.00 - Custo das Mercadorias Revendidas": { | |
"legder_or_group": "Ledger", | |
"report_type": "Profit and Loan" | |
}, | |
"3.01.01.03.03.01.00 - Estoques no In\u00edcio do Per\u00edodo de Apura\u00e7\u00e3o": { | |
"legder_or_group": "Ledger", | |
"report_type": "Profit and Loan" | |
}, | |
"3.01.01.03.03.02.00 - Compras de Mercadorias \u00e0 Vista": { | |
"legder_or_group": "Ledger", | |
"report_type": "Profit and Loan" | |
}, | |
"3.01.01.03.03.03.00 - Compras de Mercadorias a Prazo": { | |
"legder_or_group": "Ledger", | |
"report_type": "Profit and Loan" | |
}, | |
"3.01.01.03.03.04.00 - (-) Estoques no Final do Per\u00edodo de Apura\u00e7\u00e3o": { | |
"legder_or_group": "Ledger", | |
"report_type": "Profit and Loan" | |
}, | |
"legder_or_group": "Group", | |
"report_type": "Balance Sheet" | |
}, | |
"3.01.01.03.05 - CUSTO DOS SERVI\u00c7OS VENDIDOS": { | |
"3.01.01.03.05.00.00 - Custo dos Servi\u00e7os Vendidos": { | |
"legder_or_group": "Ledger", | |
"report_type": "Profit and Loan" | |
}, | |
"3.01.01.03.05.01.00 - Saldo Inicial de Servi\u00e7os em Andamento": { | |
"legder_or_group": "Ledger", | |
"report_type": "Profit and Loan" | |
}, | |
"3.01.01.03.05.02.00 - Material Aplicado na Produ\u00e7\u00e3o dos Servi\u00e7os": { | |
"legder_or_group": "Ledger", | |
"report_type": "Profit and Loan" | |
}, | |
"3.01.01.03.05.03.00 - Remunera\u00e7\u00e3o de Dirigentes de Produ\u00e7\u00e3o dos Servi\u00e7os": { | |
"legder_or_group": "Ledger", | |
"report_type": "Profit and Loan" | |
}, | |
"3.01.01.03.05.04.00 - Custo do Pessoal Aplicado na Produ\u00e7\u00e3o dos Servi\u00e7os": { | |
"legder_or_group": "Ledger", | |
"report_type": "Profit and Loan" | |
}, | |
"3.01.01.03.05.05.00 - Servi\u00e7os Prestados por Pessoa F\u00edsica sem V\u00ednculo Empregat\u00edcio": { | |
"legder_or_group": "Ledger", | |
"report_type": "Profit and Loan" | |
}, | |
"3.01.01.03.05.06.00 - Servi\u00e7os Prestados Pessoa Jur\u00eddica": { | |
"legder_or_group": "Ledger", | |
"report_type": "Profit and Loan" | |
}, | |
"3.01.01.03.05.07.00 - Encargos Sociais - Previd\u00eancia Social": { | |
"legder_or_group": "Ledger", | |
"report_type": "Profit and Loan" | |
}, | |
"3.01.01.03.05.08.00 - Encargos Sociais - FGTS": { | |
"legder_or_group": "Ledger", | |
"report_type": "Profit and Loan" | |
}, | |
"3.01.01.03.05.09.00 - Encargos Sociais - Outros": { | |
"legder_or_group": "Ledger", | |
"report_type": "Profit and Loan" | |
}, | |
"3.01.01.03.05.10.00 - Alimenta\u00e7\u00e3o do Trabalhador": { | |
"legder_or_group": "Ledger", | |
"report_type": "Profit and Loan" | |
}, | |
"3.01.01.03.05.11.00 - Encargos de Deprecia\u00e7\u00e3o e Amortiza\u00e7\u00e3o": { | |
"legder_or_group": "Ledger", | |
"report_type": "Profit and Loan" | |
}, | |
"3.01.01.03.05.12.00 - Arrendamento Mercantil": { | |
"legder_or_group": "Ledger", | |
"report_type": "Profit and Loan" | |
}, | |
"3.01.01.03.05.13.00 - Constitui\u00e7\u00e3o de Provis\u00f5es": { | |
"legder_or_group": "Ledger", | |
"report_type": "Profit and Loan" | |
}, | |
"3.01.01.03.05.14.00 - Royalties e Assist\u00eancia T\u00e9cnica - PA\u00cdS": { | |
"legder_or_group": "Ledger", | |
"report_type": "Profit and Loan" | |
}, | |
"3.01.01.03.05.15.00 - Royalties e Assist\u00eancia T\u00e9cnica - EXTERIOR": { | |
"legder_or_group": "Ledger", | |
"report_type": "Profit and Loan" | |
}, | |
"3.01.01.03.05.16.00 - Outros Custos": { | |
"legder_or_group": "Ledger", | |
"report_type": "Profit and Loan" | |
}, | |
"3.01.01.03.05.17.00 - (-) Saldo Final de Servi\u00e7os em Andamento": { | |
"legder_or_group": "Ledger", | |
"report_type": "Profit and Loan" | |
}, | |
"legder_or_group": "Group", | |
"report_type": "Balance Sheet" | |
}, | |
"3.01.01.03.07 - CUSTO DAS UNIDADES IMOBILI\u00c1RIAS VENDIDAS": { | |
"3.01.01.03.07.01.00 - Custo das Unidades Imobili\u00e1rias Vendidas": { | |
"legder_or_group": "Ledger", | |
"report_type": "Profit and Loan" | |
}, | |
"legder_or_group": "Group", | |
"report_type": "Balance Sheet" | |
}, | |
"3.01.01.03.09 - AJUSTES DE ESTOQUES DECORRENTES DE ARBITRAMENTO": { | |
"3.01.01.03.09.01.00 - Ajustes de Estoques Decorrentes de Arbitramento": { | |
"legder_or_group": "Ledger", | |
"report_type": "Profit and Loan" | |
}, | |
"legder_or_group": "Group", | |
"report_type": "Balance Sheet" | |
}, | |
"legder_or_group": "Group", | |
"report_type": "Balance Sheet" | |
}, | |
"3.01.01.05 - OUTRAS RECEITAS OPERACIONAIS": { | |
"3.01.01.05.01 - OUTRAS RECEITAS OPERACIONAIS": { | |
"3.01.01.05.01.01.00 - Varia\u00e7\u00f5es Cambiais Ativas": { | |
"legder_or_group": "Ledger", | |
"report_type": "Profit and Loan" | |
}, | |
"3.01.01.05.01.02.00 - Ganhos Auferidos no Mercado de Renda Vari\u00e1vel, exceto Day-Trade": { | |
"legder_or_group": "Ledger", | |
"report_type": "Profit and Loan" | |
}, | |
"3.01.01.05.01.03.00 - Ganhos em Opera\u00e7\u00f5es Day-Trade": { | |
"legder_or_group": "Ledger", | |
"report_type": "Profit and Loan" | |
}, | |
"3.01.01.05.01.04.00 - Receitas de Juros sobre o Capital Pr\u00f3prio": { | |
"legder_or_group": "Ledger", | |
"report_type": "Profit and Loan" | |
}, | |
"3.01.01.05.01.05.00 - Outras Receitas Financeiras": { | |
"legder_or_group": "Ledger", | |
"report_type": "Profit and Loan" | |
}, | |
"3.01.01.05.01.06.00 - Ganhos na Aliena\u00e7\u00e3o de Participa\u00e7\u00f5es N\u00e3o Integrantes do Ativo Permanente": { | |
"legder_or_group": "Ledger", | |
"report_type": "Profit and Loan" | |
}, | |
"3.01.01.05.01.07.00 - Resultados Positivos em Participa\u00e7\u00f5es Societ\u00e1rias": { | |
"legder_or_group": "Ledger", | |
"report_type": "Profit and Loan" | |
}, | |
"3.01.01.05.01.07.10 - Amortiza\u00e7\u00e3o de Des\u00e1gio nas Aquisi\u00e7\u00f5es de Investimentos Avaliados pelo Patrim\u00f4nio L\u00edquido": { | |
"legder_or_group": "Ledger", | |
"report_type": "Profit and Loan" | |
}, | |
"3.01.01.05.01.08.00 - Resultados Positivos em SCP": { | |
"legder_or_group": "Ledger", | |
"report_type": "Profit and Loan" | |
}, | |
"3.01.01.05.01.09.00 - Rendimentos e Ganhos de Capital Auferidos no Exterior": { | |
"legder_or_group": "Ledger", | |
"report_type": "Profit and Loan" | |
}, | |
"3.01.01.05.01.10.00 - Revers\u00e3o dos Saldos das Provis\u00f5es Operacionais": { | |
"legder_or_group": "Ledger", | |
"report_type": "Profit and Loan" | |
}, | |
"3.01.01.05.01.10.10 - Pr\u00eamios Recebidos na Emiss\u00e3o de Deb\u00eantures": { | |
"legder_or_group": "Ledger", | |
"report_type": "Profit and Loan" | |
}, | |
"3.01.01.05.01.10.20 - Doa\u00e7\u00f5es e Subven\u00e7\u00f5es para Investimentos": { | |
"legder_or_group": "Ledger", | |
"report_type": "Profit and Loan" | |
}, | |
"3.01.01.05.01.10.30 - Contrapartida dos Ajustes ao Valor Presente": { | |
"legder_or_group": "Ledger", | |
"report_type": "Profit and Loan" | |
}, | |
"3.01.01.05.01.10.40 - Contrapartida de outros Ajustes \u00e0s Normas Internacionais de Contabilidade": { | |
"legder_or_group": "Ledger", | |
"report_type": "Profit and Loan" | |
}, | |
"3.01.01.05.01.11.00 - Outras Receitas Operacionais": { | |
"legder_or_group": "Ledger", | |
"report_type": "Profit and Loan" | |
}, | |
"legder_or_group": "Group", | |
"report_type": "Balance Sheet" | |
}, | |
"legder_or_group": "Group", | |
"report_type": "Balance Sheet" | |
}, | |
"3.01.01.07 - DESPESAS OPERACIONAIS": { | |
"3.01.01.07.01 - DESPESAS OPERACIONAIS DAS ATIVIDADES EM GERAL": { | |
"3.01.01.07.01.01.00 - Remunera\u00e7\u00e3o a Dirigentes e a Conselho de Administra\u00e7\u00e3o": { | |
"legder_or_group": "Ledger", | |
"report_type": "Profit and Loan" | |
}, | |
"3.01.01.07.01.02.00 - Ordenados, Sal\u00e1rios, Gratifica\u00e7\u00f5es e Outras Remunera\u00e7\u00f5es a Empregados": { | |
"legder_or_group": "Ledger", | |
"report_type": "Profit and Loan" | |
}, | |
"3.01.01.07.01.02.01 - Ordenados, Sal\u00e1rios Gratifica\u00e7\u00f5es e Outras Remunera\u00e7\u00f5es a Empregados": { | |
"legder_or_group": "Ledger", | |
"report_type": "Profit and Loan" | |
}, | |
"3.01.01.07.01.02.03 - Planos de Poupan\u00e7a e Investimentos de Empregados": { | |
"legder_or_group": "Ledger", | |
"report_type": "Profit and Loan" | |
}, | |
"3.01.01.07.01.02.05 - Fundo de Aposentadoria Programada Individual de Empregados": { | |
"legder_or_group": "Ledger", | |
"report_type": "Profit and Loan" | |
}, | |
"3.01.01.07.01.02.07 - Plano de Previd\u00eancia Privada de Empregados": { | |
"legder_or_group": "Ledger", | |
"report_type": "Profit and Loan" | |
}, | |
"3.01.01.07.01.02.09 - Outros Gastos com Pessoal": { | |
"legder_or_group": "Ledger", | |
"report_type": "Profit and Loan" | |
}, | |
"3.01.01.07.01.03.00 - Presta\u00e7\u00e3o de Servi\u00e7os por Pessoa F\u00edsica sem V\u00ednculo Empregat\u00edcio": { | |
"legder_or_group": "Ledger", | |
"report_type": "Profit and Loan" | |
}, | |
"3.01.01.07.01.04.00 - Presta\u00e7\u00e3o de Servi\u00e7o Pessoa Jur\u00eddica": { | |
"legder_or_group": "Ledger", | |
"report_type": "Profit and Loan" | |
}, | |
"3.01.01.07.01.04.01 - Servi\u00e7os Prestados por Cooperativa de Trabalho": { | |
"legder_or_group": "Ledger", | |
"report_type": "Profit and Loan" | |
}, | |
"3.01.01.07.01.04.02 - Loca\u00e7\u00e3o de M\u00e3o-de-obra": { | |
"legder_or_group": "Ledger", | |
"report_type": "Profit and Loan" | |
}, | |
"3.01.01.07.01.05.00 - Encargos Sociais - Previd\u00eancia Social": { | |
"legder_or_group": "Ledger", | |
"report_type": "Profit and Loan" | |
}, | |
"3.01.01.07.01.06.00 - Encargos Sociais - FGTS": { | |
"legder_or_group": "Ledger", | |
"report_type": "Profit and Loan" | |
}, | |
"3.01.01.07.01.07.00 - Encargos Sociais - Outros": { | |
"legder_or_group": "Ledger", | |
"report_type": "Profit and Loan" | |
}, | |
"3.01.01.07.01.08.00 - Doa\u00e7\u00f5es e Patroc\u00ednios de Car\u00e1ter Cultural e Art\u00edstico (Lei no 8.313/1991)": { | |
"legder_or_group": "Ledger", | |
"report_type": "Profit and Loan" | |
}, | |
"3.01.01.07.01.09.00 - Doa\u00e7\u00f5es a Institui\u00e7\u00f5es de Ensino e Pesquisa (Lei n\u00ba 9.249/1995, art.13, \u00a7 2\u00ba)": { | |
"legder_or_group": "Ledger", | |
"report_type": "Profit and Loan" | |
}, | |
"3.01.01.07.01.10.00 - Doa\u00e7\u00f5es a Entidades Civis": { | |
"legder_or_group": "Ledger", | |
"report_type": "Profit and Loan" | |
}, | |
"3.01.01.07.01.11.00 - Outras Contribui\u00e7\u00f5es e Doa\u00e7\u00f5es": { | |
"legder_or_group": "Ledger", | |
"report_type": "Profit and Loan" | |
}, | |
"3.01.01.07.01.12.00 - Alimenta\u00e7\u00e3o do Trabalhador": { | |
"legder_or_group": "Ledger", | |
"report_type": "Profit and Loan" | |
}, | |
"3.01.01.07.01.13.00 - PIS/Pasep": { | |
"legder_or_group": "Ledger", | |
"report_type": "Profit and Loan" | |
}, | |
"3.01.01.07.01.14.00 - Cofins": { | |
"legder_or_group": "Ledger", | |
"report_type": "Profit and Loan" | |
}, | |
"3.01.01.07.01.15.00 - CPMF": { | |
"legder_or_group": "Ledger", | |
"report_type": "Profit and Loan" | |
}, | |
"3.01.01.07.01.16.00 - Demais Impostos, Taxas e Contribui\u00e7\u00f5es, exceto IR e CSLL": { | |
"legder_or_group": "Ledger", | |
"report_type": "Profit and Loan" | |
}, | |
"3.01.01.07.01.17.00 - Arrendamento Mercantil": { | |
"legder_or_group": "Ledger", | |
"report_type": "Profit and Loan" | |
}, | |
"3.01.01.07.01.18.00 - Alugu\u00e9is": { | |
"legder_or_group": "Ledger", | |
"report_type": "Profit and Loan" | |
}, | |
"3.01.01.07.01.19.00 - Despesas com Ve\u00edculos e de Conserva\u00e7\u00e3o de Bens e Instala\u00e7\u00f5es": { | |
"legder_or_group": "Ledger", | |
"report_type": "Profit and Loan" | |
}, | |
"3.01.01.07.01.20.00 - Propaganda e Publicidade": { | |
"legder_or_group": "Ledger", | |
"report_type": "Profit and Loan" | |
}, | |
"3.01.01.07.01.20.01 - Propaganda, Publicidade e Patroc\u00ednio (Associa\u00e7\u00f5es Desportivas que Mantenham Equipe de Futebol Profissional)": { | |
"legder_or_group": "Ledger", | |
"report_type": "Profit and Loan" | |
}, | |
"3.01.01.07.01.20.02 - Propaganda, Publicidade e Patroc\u00ednio": { | |
"legder_or_group": "Ledger", | |
"report_type": "Profit and Loan" | |
}, | |
"3.01.01.07.01.21.00 - Multas": { | |
"legder_or_group": "Ledger", | |
"report_type": "Profit and Loan" | |
}, | |
"3.01.01.07.01.22.00 - Encargos de Deprecia\u00e7\u00e3o e Amortiza\u00e7\u00e3o": { | |
"legder_or_group": "Ledger", | |
"report_type": "Profit and Loan" | |
}, | |
"3.01.01.07.01.23.00 - Perdas em Opera\u00e7\u00f5es de Cr\u00e9dito": { | |
"legder_or_group": "Ledger", | |
"report_type": "Profit and Loan" | |
}, | |
"3.01.01.07.01.24.00 - Provis\u00f5es para F\u00e9rias e 13o Sal\u00e1rio de Empregados": { | |
"legder_or_group": "Ledger", | |
"report_type": "Profit and Loan" | |
}, | |
"3.01.01.07.01.25.00 - Provis\u00e3o para Perda de Estoque": { | |
"legder_or_group": "Ledger", | |
"report_type": "Profit and Loan" | |
}, | |
"3.01.01.07.01.26.00 - Demais Provis\u00f5es": { | |
"legder_or_group": "Ledger", | |
"report_type": "Profit and Loan" | |
}, | |
"3.01.01.07.01.27.00 - Gratifica\u00e7\u00f5es a Administradores": { | |
"legder_or_group": "Ledger", | |
"report_type": "Profit and Loan" | |
}, | |
"3.01.01.07.01.28.00 - Royalties e Assist\u00eancia T\u00e9cnica - PA\u00cdS": { | |
"legder_or_group": "Ledger", | |
"report_type": "Profit and Loan" | |
}, | |
"3.01.01.07.01.29.00 - Royalties e Assist\u00eancia T\u00e9cnica - EXTERIOR": { | |
"legder_or_group": "Ledger", | |
"report_type": "Profit and Loan" | |
}, | |
"3.01.01.07.01.30.00 - Assist\u00eancia M\u00e9dica, Odontol\u00f3gica e Farmac\u00eautica a Empregados": { | |
"legder_or_group": "Ledger", | |
"report_type": "Profit and Loan" | |
}, | |
"3.01.01.07.01.31.00 - Pesquisas Cient\u00edficas e Tecnol\u00f3gicas": { | |
"legder_or_group": "Ledger", | |
"report_type": "Profit and Loan" | |
}, | |
"3.01.01.07.01.32.00 - Bens de Natureza Permanente Deduzidos como Despesa": { | |
"legder_or_group": "Ledger", | |
"report_type": "Profit and Loan" | |
}, | |
"3.01.01.07.01.33.00 - Outras Despesas Operacionais": { | |
"legder_or_group": "Ledger", | |
"report_type": "Profit and Loan" | |
}, | |
"3.01.01.07.01.33.01 - Despesas com viagens, di\u00e1rias e ajusta de custo": { | |
"legder_or_group": "Ledger", | |
"report_type": "Profit and Loan" | |
}, | |
"3.01.01.07.01.33.90 - Outras Despesas Operacionais": { | |
"legder_or_group": "Ledger", | |
"report_type": "Profit and Loan" | |
}, | |
"legder_or_group": "Group", | |
"report_type": "Balance Sheet" | |
}, | |
"legder_or_group": "Group", | |
"report_type": "Balance Sheet" | |
}, | |
"3.01.01.09 - OUTRAS DESPESAS OPERACIONAIS": { | |
"3.01.01.09.01 - OUTRAS DESPESAS OPERACIONAIS": { | |
"3.01.01.09.01.01.00 - (-) Varia\u00e7\u00f5es Cambiais Passivas": { | |
"legder_or_group": "Ledger", | |
"report_type": "Profit and Loan" | |
}, | |
"3.01.01.09.01.02.00 - (-) Perdas Incorridas no Mercado de Renda Vari\u00e1vel, exceto Day-Trade": { | |
"legder_or_group": "Ledger", | |
"report_type": "Profit and Loan" | |
}, | |
"3.01.01.09.01.03.00 - (-) Perdas em Opera\u00e7\u00f5es Day-Trade": { | |
"legder_or_group": "Ledger", | |
"report_type": "Profit and Loan" | |
}, | |
"3.01.01.09.01.04.00 - (-) Juros sobre o Capital Pr\u00f3prio": { | |
"legder_or_group": "Ledger", | |
"report_type": "Profit and Loan" | |
}, | |
"3.01.01.09.01.05.00 - (-) Outras Despesas Financeiras": { | |
"legder_or_group": "Ledger", | |
"report_type": "Profit and Loan" | |
}, | |
"3.01.01.09.01.06.00 - (-) Preju\u00edzos na Aliena\u00e7\u00e3o de Participa\u00e7\u00f5es N\u00e3o Integrantes do Ativo Permanente": { | |
"legder_or_group": "Ledger", | |
"report_type": "Profit and Loan" | |
}, | |
"3.01.01.09.01.07.00 - (-) Resultados Negativos em Participa\u00e7\u00f5es Societ\u00e1rias": { | |
"legder_or_group": "Ledger", | |
"report_type": "Profit and Loan" | |
}, | |
"3.01.01.09.01.07.10 - (-) Amortiza\u00e7\u00e3o de \u00c1gio nas Aquisi\u00e7\u00f5es de Investimentos Avaliados pelo Patrim\u00f4nio L\u00edquido": { | |
"legder_or_group": "Ledger", | |
"report_type": "Profit and Loan" | |
}, | |
"3.01.01.09.01.08.00 - (-) Resultados Negativos em SCP": { | |
"legder_or_group": "Ledger", | |
"report_type": "Profit and Loan" | |
}, | |
"3.01.01.09.01.09.00 - (-) Perdas em Opera\u00e7\u00f5es Realizadas no Exterior": { | |
"legder_or_group": "Ledger", | |
"report_type": "Profit and Loan" | |
}, | |
"3.01.01.09.01.10.00 - (-) Contrapartida dos Ajustes ao Valor Presente": { | |
"legder_or_group": "Ledger", | |
"report_type": "Profit and Loan" | |
}, | |
"3.01.01.09.01.11.00 - (-) Contrapartida de outros Ajustes \u00e0s Normas Internacionais de Contabilidade": { | |
"legder_or_group": "Ledger", | |
"report_type": "Profit and Loan" | |
}, | |
"3.01.01.09.01.12.00 - (-) Contrapartida dos Ajustes de Valor do Imobilizado e Intang\u00edvel": { | |
"legder_or_group": "Ledger", | |
"report_type": "Profit and Loan" | |
}, | |
"legder_or_group": "Group", | |
"report_type": "Balance Sheet" | |
}, | |
"legder_or_group": "Group", | |
"report_type": "Balance Sheet" | |
}, | |
"3.01.01.11 - RESULTADO DE OPERA\u00c7\u00d5ES DESCONTINUADAS": { | |
"3.01.01.11.01 - RESULTADO DE OPERA\u00c7\u00d5ES DESCONTINUADAS": { | |
"3.01.01.11.01.01.00 - Receitas e Despesas das Opera\u00e7\u00f5es Descontinuadas": { | |
"legder_or_group": "Ledger", | |
"report_type": "Profit and Loan" | |
}, | |
"legder_or_group": "Group", | |
"report_type": "Balance Sheet" | |
}, | |
"legder_or_group": "Group", | |
"report_type": "Balance Sheet" | |
}, | |
"legder_or_group": "Group", | |
"report_type": "Balance Sheet" | |
}, | |
"3.01.03 - OUTRAS RECEITAS E OUTRAS DESPESAS": { | |
"3.01.03.01 - RECEITAS E DESPESAS N\u00c3O OPERACIONAIS": { | |
"3.01.03.01.01 - RECEITAS N\u00c3O OPERACIONAIS": { | |
"3.01.03.01.01.01.00 - Receitas de Aliena\u00e7\u00f5es de Bens e Direitos do Ativo Permanente": { | |
"legder_or_group": "Ledger", | |
"report_type": "Profit and Loan" | |
}, | |
"3.01.03.01.01.01.10 - Ganhos de Capital por Varia\u00e7\u00e3o Percentual em Participa\u00e7\u00e3o Societ\u00e1ria Avaliada pelo Patrim\u00f4nio L\u00edquido": { | |
"legder_or_group": "Ledger", | |
"report_type": "Profit and Loan" | |
}, | |
"3.01.03.01.01.02.00 - Outras Receitas N\u00e3o Operacionais": { | |
"legder_or_group": "Ledger", | |
"report_type": "Profit and Loan" | |
}, | |
"legder_or_group": "Group", | |
"report_type": "Balance Sheet" | |
}, | |
"3.01.03.01.03 - DESPESAS N\u00c3O OPERACIONAIS": { | |
"3.01.03.01.03.01.00 - (-) Valor Cont\u00e1bil dos Bens e Direitos Alienados": { | |
"legder_or_group": "Ledger", | |
"report_type": "Profit and Loan" | |
}, | |
"3.01.03.01.03.01.10 - (-) Perdas de Capital por Varia\u00e7\u00e3o Percentual em Participa\u00e7\u00e3o Societ\u00e1ria Avaliada pelo Patrim\u00f4nio L\u00edquido": { | |
"legder_or_group": "Ledger", | |
"report_type": "Profit and Loan" | |
}, | |
"3.01.03.01.03.02.00 - (-) Outras Despesas N\u00e3o Operacionais": { | |
"legder_or_group": "Ledger", | |
"report_type": "Profit and Loan" | |
}, | |
"legder_or_group": "Group", | |
"report_type": "Balance Sheet" | |
}, | |
"legder_or_group": "Group", | |
"report_type": "Balance Sheet" | |
}, | |
"legder_or_group": "Group", | |
"report_type": "Balance Sheet" | |
}, | |
"3.01.05 - PARTICIPA\u00c7\u00d5ES": { | |
"3.01.05.01 - PARTICIPA\u00c7\u00d5ES NOS LUCROS": { | |
"3.01.05.01.01 - PARTICIPA\u00c7\u00d5ES DE EMPREGADOS": { | |
"3.01.05.01.01.01.00 - (-) Participa\u00e7\u00f5es de Empregados": { | |
"legder_or_group": "Ledger", | |
"report_type": "Profit and Loan" | |
}, | |
"3.01.05.01.01.02.00 - (-) Contribui\u00e7\u00f5es para Assist\u00eancia ou Previd\u00eancia de Empregados": { | |
"legder_or_group": "Ledger", | |
"report_type": "Profit and Loan" | |
}, | |
"3.01.05.01.01.03.00 - (-) Outras Participa\u00e7\u00f5es de Empregados": { | |
"legder_or_group": "Ledger", | |
"report_type": "Profit and Loan" | |
}, | |
"legder_or_group": "Group", | |
"report_type": "Balance Sheet" | |
}, | |
"3.01.05.01.03 - OUTRAS PARTICIPA\u00c7\u00d5ES": { | |
"3.01.05.01.03.01.00 - (-) Participa\u00e7\u00f5es de Administradores e Partes Benefici\u00e1rias": { | |
"legder_or_group": "Ledger", | |
"report_type": "Profit and Loan" | |
}, | |
"3.01.05.01.03.02.00 - (-) Participa\u00e7\u00f5es de Deb\u00eantures": { | |
"legder_or_group": "Ledger", | |
"report_type": "Profit and Loan" | |
}, | |
"3.01.05.01.03.03.00 - (-) Outras": { | |
"legder_or_group": "Ledger", | |
"report_type": "Profit and Loan" | |
}, | |
"legder_or_group": "Group", | |
"report_type": "Balance Sheet" | |
}, | |
"legder_or_group": "Group", | |
"report_type": "Balance Sheet" | |
}, | |
"legder_or_group": "Group", | |
"report_type": "Balance Sheet" | |
}, | |
"legder_or_group": "Group", | |
"report_type": "Balance Sheet" | |
}, | |
"3.02 - PROVIS\u00c3O PARA CSLL E IRPJ (ATIVIDADES EM GERAL)": { | |
"3.02.01 - PROVIS\u00c3O PARA CSLL E IRPJ": { | |
"3.02.01.01 - PROVIS\u00c3O PARA CSLL E IRPJ": { | |
"3.02.01.01.01 - PROVIS\u00c3O PARA CSLL E IRPJ": { | |
"3.02.01.01.01.01.00 - (-) Contribui\u00e7\u00e3o Social sobre o Lucro L\u00edquido": { | |
"legder_or_group": "Ledger", | |
"report_type": "Profit and Loan" | |
}, | |
"3.02.01.01.01.02.00 - (-) Provis\u00e3o para Imposto de Renda - Pessoa Jur\u00eddica": { | |
"legder_or_group": "Ledger", | |
"report_type": "Profit and Loan" | |
}, | |
"legder_or_group": "Group", | |
"report_type": "Balance Sheet" | |
}, | |
"legder_or_group": "Group", | |
"report_type": "Balance Sheet" | |
}, | |
"legder_or_group": "Group", | |
"report_type": "Balance Sheet" | |
}, | |
"legder_or_group": "Group", | |
"report_type": "Balance Sheet" | |
}, | |
"3.05 - RESULTADO ANTES DO IRPJ E DA CSLL - ATIVIDADE RURAL": { | |
"3.05.01 - RESULTADO OPERACIONAL DA ATIVIDADE RURAL": { | |
"3.05.01.01 - RECEITA OPERACIONAL L\u00cdQUIDA DA ATIVIDADE RURAL": { | |
"3.05.01.01.01 - RECEITA BRUTA DA ATIVIDADE RURAL": { | |
"3.05.01.01.01.01.00 - Receita da Atividade Rural": { | |
"legder_or_group": "Ledger", | |
"report_type": "Profit and Loan" | |
}, | |
"legder_or_group": "Group", | |
"report_type": "Balance Sheet" | |
}, | |
"3.05.01.01.03 - DEDU\u00c7\u00d5ES DA RECEITA BRUTA": { | |
"3.05.01.01.03.01.00 - (-) Vendas Canceladas, Devolu\u00e7\u00f5es e Descontos Incondicionais": { | |
"legder_or_group": "Ledger", | |
"report_type": "Profit and Loan" | |
}, | |
"3.05.01.01.03.02.00 - (-) ICMS": { | |
"legder_or_group": "Ledger", | |
"report_type": "Profit and Loan" | |
}, | |
"3.05.01.01.03.03.00 - (-) Cofins": { | |
"legder_or_group": "Ledger", | |
"report_type": "Profit and Loan" | |
}, | |
"3.05.01.01.03.04.00 - (-) PIS/Pasep": { | |
"legder_or_group": "Ledger", | |
"report_type": "Profit and Loan" | |
}, | |
"3.05.01.01.03.05.00 - (-) ISS": { | |
"legder_or_group": "Ledger", | |
"report_type": "Profit and Loan" | |
}, | |
"3.05.01.01.03.06.00 - (-) Demais Impostos e Contribui\u00e7\u00f5es Incidentes sobre Vendas e Servi\u00e7os": { | |
"legder_or_group": "Ledger", | |
"report_type": "Profit and Loan" | |
}, | |
"legder_or_group": "Group", | |
"report_type": "Balance Sheet" | |
}, | |
"legder_or_group": "Group", | |
"report_type": "Balance Sheet" | |
}, | |
"3.05.01.03 - CUSTO DOS BENS E SERVI\u00c7OS VENDIDOS": { | |
"3.05.01.03.01 - CUSTO DOS PRODUTOS DA ATIVIDADE RURAL VENDIDOS": { | |
"3.05.01.03.01.00.00 - Custo dos Produtos Vendidos da Atividade Rural": { | |
"legder_or_group": "Ledger", | |
"report_type": "Profit and Loan" | |
}, | |
"3.05.01.03.01.01.01 - Estoques Iniciais de Insumos Agropecu\u00e1rios": { | |
"legder_or_group": "Ledger", | |
"report_type": "Profit and Loan" | |
}, | |
"3.05.01.03.01.01.02 - Estoques Iniciais de Produtos Agropecu\u00e1rios Acabados": { | |
"legder_or_group": "Ledger", | |
"report_type": "Profit and Loan" | |
}, | |
"3.05.01.03.01.01.03 - Estoques Iniciais de Produtos Agropecu\u00e1rios em Forma\u00e7\u00e3o": { | |
"legder_or_group": "Ledger", | |
"report_type": "Profit and Loan" | |
}, | |
"3.05.01.03.01.02.00 - Compras de Insumos Agropecu\u00e1rios \u00e0 Vista": { | |
"legder_or_group": "Ledger", | |
"report_type": "Profit and Loan" | |
}, | |
"3.05.01.03.01.03.00 - Compras de Insumos Agropecu\u00e1rios a Prazo": { | |
"legder_or_group": "Ledger", | |
"report_type": "Profit and Loan" | |
}, | |
"3.05.01.03.01.04.00 - Remunera\u00e7\u00e3o a Dirigentes da Produ\u00e7\u00e3o": { | |
"legder_or_group": "Ledger", | |
"report_type": "Profit and Loan" | |
}, | |
"3.05.01.03.01.05.00 - Custo do Pessoal Aplicado na Produ\u00e7\u00e3o": { | |
"legder_or_group": "Ledger", | |
"report_type": "Profit and Loan" | |
}, | |
"3.05.01.03.01.06.00 - Encargos Sociais - Previd\u00eancia Social": { | |
"legder_or_group": "Ledger", | |
"report_type": "Profit and Loan" | |
}, | |
"3.05.01.03.01.07.00 - Encargos Sociais - FGTS": { | |
"legder_or_group": "Ledger", | |
"report_type": "Profit and Loan" | |
}, | |
"3.05.01.03.01.08.00 - Encargos Sociais - Outros": { | |
"legder_or_group": "Ledger", | |
"report_type": "Profit and Loan" | |
}, | |
"3.05.01.03.01.09.00 - Alimenta\u00e7\u00e3o do Trabalhador": { | |
"legder_or_group": "Ledger", | |
"report_type": "Profit and Loan" | |
}, | |
"3.05.01.03.01.10.00 - Manuten\u00e7\u00e3o e Reparo de Bens Aplicados na Produ\u00e7\u00e3o": { | |
"legder_or_group": "Ledger", | |
"report_type": "Profit and Loan" | |
}, | |
"3.05.01.03.01.11.00 - Arrendamento Mercantil": { | |
"legder_or_group": "Ledger", | |
"report_type": "Profit and Loan" | |
}, | |
"3.05.01.03.01.12.00 - Encargos de Deprecia\u00e7\u00e3o, Amortiza\u00e7\u00e3o e Exaust\u00e3o": { | |
"legder_or_group": "Ledger", | |
"report_type": "Profit and Loan" | |
}, | |
"3.05.01.03.01.13.00 - Constitui\u00e7\u00e3o de Provis\u00f5es": { | |
"legder_or_group": "Ledger", | |
"report_type": "Profit and Loan" | |
}, | |
"3.05.01.03.01.14.00 - Servi\u00e7os Prestados por Pessoa F\u00edsica sem V\u00ednculo Empregat\u00edcio": { | |
"legder_or_group": "Ledger", | |
"report_type": "Profit and Loan" | |
}, | |
"3.05.01.03.01.15.00 - Servi\u00e7os Prestados por Pessoa Jur\u00eddica": { | |
"legder_or_group": "Ledger", | |
"report_type": "Profit and Loan" | |
}, | |
"3.05.01.03.01.16.00 - Royalties e Assist\u00eancia T\u00e9cnica - PA\u00cdS": { | |
"legder_or_group": "Ledger", | |
"report_type": "Profit and Loan" | |
}, | |
"3.05.01.03.01.17.00 - Royalties e Assist\u00eancia T\u00e9cnica - EXTERIOR": { | |
"legder_or_group": "Ledger", | |
"report_type": "Profit and Loan" | |
}, | |
"3.05.01.03.01.18.00 - Outros Custos": { | |
"legder_or_group": "Ledger", | |
"report_type": "Profit and Loan" | |
}, | |
"3.05.01.03.01.19.01 - (-) Estoques Finais de Insumos Agropecu\u00e1rios": { | |
"legder_or_group": "Ledger", | |
"report_type": "Profit and Loan" | |
}, | |
"3.05.01.03.01.19.02 - (-) Estoques Finais de Produtos Agropecu\u00e1rios em Forma\u00e7\u00e3o": { | |
"legder_or_group": "Ledger", | |
"report_type": "Profit and Loan" | |
}, | |
"3.05.01.03.01.19.03 - (-) Estoques Finais de Produtos Agropecu\u00e1rios Acabados": { | |
"legder_or_group": "Ledger", | |
"report_type": "Profit and Loan" | |
}, | |
"legder_or_group": "Group", | |
"report_type": "Balance Sheet" | |
}, | |
"3.05.01.03.09 - AJUSTES DE ESTOQUES DECORRENTES DE ARBITRAMENTO": { | |
"3.05.01.03.09.01.00 - Ajustes de Estoques Decorrentes de Arbitramento": { | |
"legder_or_group": "Ledger", | |
"report_type": "Profit and Loan" | |
}, | |
"legder_or_group": "Group", | |
"report_type": "Balance Sheet" | |
}, | |
"legder_or_group": "Group", | |
"report_type": "Balance Sheet" | |
}, | |
"3.05.01.05 - OUTRAS RECEITAS OPERACIONAIS": { | |
"3.05.01.05.01 - OUTRAS RECEITAS OPERACIONAIS": { | |
"3.05.01.05.01.01.00 - Varia\u00e7\u00f5es Cambiais Ativas": { | |
"legder_or_group": "Ledger", | |
"report_type": "Profit and Loan" | |
}, | |
"3.05.01.05.01.02.00 - Ganhos Auferidos no Mercado de Renda Vari\u00e1vel, exceto Day-Trade": { | |
"legder_or_group": "Ledger", | |
"report_type": "Profit and Loan" | |
}, | |
"3.05.01.05.01.03.00 - Ganhos em Opera\u00e7\u00f5es Day-Trade": { | |
"legder_or_group": "Ledger", | |
"report_type": "Profit and Loan" | |
}, | |
"3.05.01.05.01.04.00 - Receitas de Juros sobre o Capital Pr\u00f3prio": { | |
"legder_or_group": "Ledger", | |
"report_type": "Profit and Loan" | |
}, | |
"3.05.01.05.01.05.00 - Outras Receitas Financeiras": { | |
"legder_or_group": "Ledger", | |
"report_type": "Profit and Loan" | |
}, | |
"3.05.01.05.01.06.00 - Ganhos na Aliena\u00e7\u00e3o de Participa\u00e7\u00f5es N\u00e3o Integrantes do Ativo Permanente": { | |
"legder_or_group": "Ledger", | |
"report_type": "Profit and Loan" | |
}, | |
"3.05.01.05.01.07.00 - Resultados Positivos em Participa\u00e7\u00f5es Societ\u00e1rias": { | |
"legder_or_group": "Ledger", | |
"report_type": "Profit and Loan" | |
}, | |
"3.05.01.05.01.07.10 - Amortiza\u00e7\u00e3o de Des\u00e1gio nas Aquisi\u00e7\u00f5es de Investimentos Avaliados pelo Patrim\u00f4nio L\u00edquido": { | |
"legder_or_group": "Ledger", | |
"report_type": "Profit and Loan" | |
}, | |
"3.05.01.05.01.08.00 - Resultados Positivos em SCP": { | |
"legder_or_group": "Ledger", | |
"report_type": "Profit and Loan" | |
}, | |
"3.05.01.05.01.09.00 - Rendimentos e Ganhos de Capital Auferidos no Exterior": { | |
"legder_or_group": "Ledger", | |
"report_type": "Profit and Loan" | |
}, | |
"3.05.01.05.01.10.00 - Revers\u00e3o dos Saldos das Provis\u00f5es Operacionais": { | |
"legder_or_group": "Ledger", | |
"report_type": "Profit and Loan" | |
}, | |
"3.05.01.05.01.11.00 - Outras Receitas Operacionais": { | |
"legder_or_group": "Ledger", | |
"report_type": "Profit and Loan" | |
}, | |
"3.05.01.05.01.12.00 - Pr\u00eamios Recebidos na Emiss\u00e3o de Deb\u00eantures": { | |
"legder_or_group": "Ledger", | |
"report_type": "Profit and Loan" | |
}, | |
"3.05.01.05.01.13.00 - Doa\u00e7\u00f5es e Subven\u00e7\u00f5es para Investimentos": { | |
"legder_or_group": "Ledger", | |
"report_type": "Profit and Loan" | |
}, | |
"3.05.01.05.01.14.00 - Contrapartida dos Ajustes ao Valor Presente": { | |
"legder_or_group": "Ledger", | |
"report_type": "Profit and Loan" | |
}, | |
"3.05.01.05.01.15.00 - Contrapartida de outros Ajustes \u00e0s Normas Internacionais de Contabilidade": { | |
"legder_or_group": "Ledger", | |
"report_type": "Profit and Loan" | |
}, | |
"legder_or_group": "Group", | |
"report_type": "Balance Sheet" | |
}, | |
"legder_or_group": "Group", | |
"report_type": "Balance Sheet" | |
}, | |
"3.05.01.07 - DESPESAS OPERACIONAIS": { | |
"3.05.01.07.01 - DESPESAS OPERACIONAIS DA ATIVIDADE RURAL": { | |
"3.05.01.07.01.01.00 - Remunera\u00e7\u00e3o a Dirigentes e a Conselho de Administra\u00e7\u00e3o": { | |
"legder_or_group": "Ledger", | |
"report_type": "Profit and Loan" | |
}, | |
"3.05.01.07.01.02.00 - Ordenados, Sal\u00e1rios, Gratifica\u00e7\u00f5es e Outras Remunera\u00e7\u00f5es a Empregados": { | |
"legder_or_group": "Ledger", | |
"report_type": "Profit and Loan" | |
}, | |
"3.05.01.07.01.02.01 - Ordenados, Sal\u00e1rios Gratifica\u00e7\u00f5es e Outras Remunera\u00e7\u00f5es a Empregados": { | |
"legder_or_group": "Ledger", | |
"report_type": "Profit and Loan" | |
}, | |
"3.05.01.07.01.02.03 - Planos de Poupan\u00e7a e Investimentos de Empregados": { | |
"legder_or_group": "Ledger", | |
"report_type": "Profit and Loan" | |
}, | |
"3.05.01.07.01.02.05 - Fundo de Aposentadoria Programada Individual de Empregados": { | |
"legder_or_group": "Ledger", | |
"report_type": "Profit and Loan" | |
}, | |
"3.05.01.07.01.02.07 - Plano de Previd\u00eancia Privada de Empregados": { | |
"legder_or_group": "Ledger", | |
"report_type": "Profit and Loan" | |
}, | |
"3.05.01.07.01.02.09 - Outros Gastos com Pessoal": { | |
"legder_or_group": "Ledger", | |
"report_type": "Profit and Loan" | |
}, | |
"3.05.01.07.01.03.00 - Presta\u00e7\u00e3o de Servi\u00e7os por Pessoa F\u00edsica sem V\u00ednculo Empregat\u00edcio": { | |
"legder_or_group": "Ledger", | |
"report_type": "Profit and Loan" | |
}, | |
"3.05.01.07.01.04.00 - Presta\u00e7\u00e3o de Servi\u00e7o Pessoa Jur\u00eddica": { | |
"legder_or_group": "Ledger", | |
"report_type": "Profit and Loan" | |
}, | |
"3.05.01.07.01.04.01 - Servi\u00e7os Prestados por Cooperativa de Trabalho": { | |
"legder_or_group": "Ledger", | |
"report_type": "Profit and Loan" | |
}, | |
"3.05.01.07.01.04.02 - Loca\u00e7\u00e3o de M\u00e3o-de-obra": { | |
"legder_or_group": "Ledger", | |
"report_type": "Profit and Loan" | |
}, | |
"3.05.01.07.01.05.00 - Encargos Sociais - Previd\u00eancia Social": { | |
"legder_or_group": "Ledger", | |
"report_type": "Profit and Loan" | |
}, | |
"3.05.01.07.01.06.00 - Encargos Sociais - FGTS": { | |
"legder_or_group": "Ledger", | |
"report_type": "Profit and Loan" | |
}, | |
"3.05.01.07.01.07.00 - Encargos Sociais - Outros": { | |
"legder_or_group": "Ledger", | |
"report_type": "Profit and Loan" | |
}, | |
"3.05.01.07.01.08.00 - Doa\u00e7\u00f5es e Patroc\u00ednios de Car\u00e1ter Cultural e Art\u00edstico (Lei no 8.313/1991)": { | |
"legder_or_group": "Ledger", | |
"report_type": "Profit and Loan" | |
}, | |
"3.05.01.07.01.09.00 - Doa\u00e7\u00f5es a Institui\u00e7\u00f5es de Ensino e Pesquisa (Lei no 9.249/1995, art.13, \u00a7 2o)": { | |
"legder_or_group": "Ledger", | |
"report_type": "Profit and Loan" | |
}, | |
"3.05.01.07.01.10.00 - Doa\u00e7\u00f5es a Entidades Civis": { | |
"legder_or_group": "Ledger", | |
"report_type": "Profit and Loan" | |
}, | |
"3.05.01.07.01.11.00 - Outras Contribui\u00e7\u00f5es e Doa\u00e7\u00f5es": { | |
"legder_or_group": "Ledger", | |
"report_type": "Profit and Loan" | |
}, | |
"3.05.01.07.01.12.00 - Alimenta\u00e7\u00e3o do Trabalhador": { | |
"legder_or_group": "Ledger", | |
"report_type": "Profit and Loan" | |
}, | |
"3.05.01.07.01.13.00 - PIS/Pasep": { | |
"legder_or_group": "Ledger", | |
"report_type": "Profit and Loan" | |
}, | |
"3.05.01.07.01.14.00 - Cofins": { | |
"legder_or_group": "Ledger", | |
"report_type": "Profit and Loan" | |
}, | |
"3.05.01.07.01.15.00 - CPMF": { | |
"legder_or_group": "Ledger", | |
"report_type": "Profit and Loan" | |
}, | |
"3.05.01.07.01.16.00 - Demais Impostos, Taxas e Contribui\u00e7\u00f5es, exceto IR e CSLL": { | |
"legder_or_group": "Ledger", | |
"report_type": "Profit and Loan" | |
}, | |
"3.05.01.07.01.17.00 - Arrendamento Mercantil": { | |
"legder_or_group": "Ledger", | |
"report_type": "Profit and Loan" | |
}, | |
"3.05.01.07.01.18.00 - Alugu\u00e9is": { | |
"legder_or_group": "Ledger", | |
"report_type": "Profit and Loan" | |
}, | |
"3.05.01.07.01.19.00 - Despesas com Ve\u00edculos e de Conserva\u00e7\u00e3o de Bens e Instala\u00e7\u00f5es": { | |
"legder_or_group": "Ledger", | |
"report_type": "Profit and Loan" | |
}, | |
"3.05.01.07.01.20.00 - Propaganda e Publicidade": { | |
"legder_or_group": "Ledger", | |
"report_type": "Profit and Loan" | |
}, | |
"3.05.01.07.01.20.01 - Propaganda, Publicidade e Patroc\u00ednio (Associa\u00e7\u00f5es Desportivas que Mantenham Equipe de Futebol Profissional)": { | |
"legder_or_group": "Ledger", | |
"report_type": "Profit and Loan" | |
}, | |
"3.05.01.07.01.20.02 - Propaganda, Publicidade e Patroc\u00ednio": { | |
"legder_or_group": "Ledger", | |
"report_type": "Profit and Loan" | |
}, | |
"3.05.01.07.01.21.00 - Multas": { | |
"legder_or_group": "Ledger", | |
"report_type": "Profit and Loan" | |
}, | |
"3.05.01.07.01.22.00 - Encargos de Deprecia\u00e7\u00e3o e Amortiza\u00e7\u00e3o": { | |
"legder_or_group": "Ledger", | |
"report_type": "Profit and Loan" | |
}, | |
"3.05.01.07.01.23.00 - Perdas em Opera\u00e7\u00f5es de Cr\u00e9dito": { | |
"legder_or_group": "Ledger", | |
"report_type": "Profit and Loan" | |
}, | |
"3.05.01.07.01.24.00 - Provis\u00f5es para F\u00e9rias e 13o Sal\u00e1rio de Empregados": { | |
"legder_or_group": "Ledger", | |
"report_type": "Profit and Loan" | |
}, | |
"3.05.01.07.01.25.00 - Provis\u00e3o para Perda de Estoque": { | |
"legder_or_group": "Ledger", | |
"report_type": "Profit and Loan" | |
}, | |
"3.05.01.07.01.26.00 - Demais Provis\u00f5es": { | |
"legder_or_group": "Ledger", | |
"report_type": "Profit and Loan" | |
}, | |
"3.05.01.07.01.27.00 - Gratifica\u00e7\u00f5es a Administradores": { | |
"legder_or_group": "Ledger", | |
"report_type": "Profit and Loan" | |
}, | |
"3.05.01.07.01.28.00 - Royalties e Assist\u00eancia T\u00e9cnica - PA\u00cdS": { | |
"legder_or_group": "Ledger", | |
"report_type": "Profit and Loan" | |
}, | |
"3.05.01.07.01.29.00 - Royalties e Assist\u00eancia T\u00e9cnica - EXTERIOR": { | |
"legder_or_group": "Ledger", | |
"report_type": "Profit and Loan" | |
}, | |
"3.05.01.07.01.30.00 - Assist\u00eancia M\u00e9dica, Odontol\u00f3gica e Farmac\u00eautica a Empregados": { | |
"legder_or_group": "Ledger", | |
"report_type": "Profit and Loan" | |
}, | |
"3.05.01.07.01.31.00 - Pesquisas Cient\u00edficas e Tecnol\u00f3gicas": { | |
"legder_or_group": "Ledger", | |
"report_type": "Profit and Loan" | |
}, | |
"3.05.01.07.01.32.00 - Bens de Natureza Permanente Deduzidos como Despesa": { | |
"legder_or_group": "Ledger", | |
"report_type": "Profit and Loan" | |
}, | |
"3.05.01.07.01.33.00 - Outras Despesas Operacionais": { | |
"legder_or_group": "Ledger", | |
"report_type": "Profit and Loan" | |
}, | |
"3.05.01.07.01.33.01 - Despesas com viagens, di\u00e1rias e ajusta de custo": { | |
"legder_or_group": "Ledger", | |
"report_type": "Profit and Loan" | |
}, | |
"3.05.01.07.01.33.90 - Outras Despesas Operacionais": { | |
"legder_or_group": "Ledger", | |
"report_type": "Profit and Loan" | |
}, | |
"legder_or_group": "Group", | |
"report_type": "Balance Sheet" | |
}, | |
"legder_or_group": "Group", | |
"report_type": "Balance Sheet" | |
}, | |
"3.05.01.09 - OUTRAS DESPESAS OPERACIONAIS": { | |
"3.05.01.09.01 - OUTRAS DESPESAS OPERACIONAIS": { | |
"3.05.01.09.01.01.00 - (-) Varia\u00e7\u00f5es Cambiais Passivas": { | |
"legder_or_group": "Ledger", | |
"report_type": "Profit and Loan" | |
}, | |
"3.05.01.09.01.02.00 - (-) Perdas Incorridas no Mercado de Renda Vari\u00e1vel, exceto Day-Trade": { | |
"legder_or_group": "Ledger", | |
"report_type": "Profit and Loan" | |
}, | |
"3.05.01.09.01.03.00 - (-) Perdas em Opera\u00e7\u00f5es Day-Trade": { | |
"legder_or_group": "Ledger", | |
"report_type": "Profit and Loan" | |
}, | |
"3.05.01.09.01.04.00 - (-) Juros sobre o Capital Pr\u00f3prio": { | |
"legder_or_group": "Ledger", | |
"report_type": "Profit and Loan" | |
}, | |
"3.05.01.09.01.05.00 - (-) Outras Despesas Financeiras": { | |
"legder_or_group": "Ledger", | |
"report_type": "Profit and Loan" | |
}, | |
"3.05.01.09.01.06.00 - (-) Preju\u00edzos na Aliena\u00e7\u00e3o de Participa\u00e7\u00f5es N\u00e3o Integrantes do Ativo Permanente": { | |
"legder_or_group": "Ledger", | |
"report_type": "Profit and Loan" | |
}, | |
"3.05.01.09.01.07.00 - (-) Resultados Negativos em Participa\u00e7\u00f5es Societ\u00e1rias": { | |
"legder_or_group": "Ledger", | |
"report_type": "Profit and Loan" | |
}, | |
"3.05.01.09.01.07.10 - (-) Amortiza\u00e7\u00e3o de \u00c1gio nas Aquisi\u00e7\u00f5es de Investimentos Avaliados pelo Patrim\u00f4nio L\u00edquido": { | |
"legder_or_group": "Ledger", | |
"report_type": "Profit and Loan" | |
}, | |
"3.05.01.09.01.08.00 - (-) Resultados Negativos em SCP": { | |
"legder_or_group": "Ledger", | |
"report_type": "Profit and Loan" | |
}, | |
"3.05.01.09.01.09.00 - (-) Perdas em Opera\u00e7\u00f5es Realizadas no Exterior": { | |
"legder_or_group": "Ledger", | |
"report_type": "Profit and Loan" | |
}, | |
"3.05.01.09.01.10.00 - (-) Contrapartida dos Ajustes ao Valor Presente": { | |
"legder_or_group": "Ledger", | |
"report_type": "Profit and Loan" | |
}, | |
"3.05.01.09.01.11.00 - (-) Contrapartida de outros Ajustes \u00e0s Normas Internacionais de Contabilidade": { | |
"legder_or_group": "Ledger", | |
"report_type": "Profit and Loan" | |
}, | |
"3.05.01.09.01.12.00 - (-) Contrapartida dos ajustes de valor do imobilizado e intang\u00edvel": { | |
"legder_or_group": "Ledger", | |
"report_type": "Profit and Loan" | |
}, | |
"legder_or_group": "Group", | |
"report_type": "Balance Sheet" | |
}, | |
"legder_or_group": "Group", | |
"report_type": "Balance Sheet" | |
}, | |
"legder_or_group": "Group", | |
"report_type": "Balance Sheet" | |
}, | |
"3.05.03 - PARTICIPA\u00c7\u00d5ES": { | |
"3.05.03.01 - PARTICIPA\u00c7\u00d5ES NOS LUCROS": { | |
"3.05.03.01.01 - PARTICIPA\u00c7\u00d5ES DE EMPREGADOS": { | |
"3.05.03.01.01.01.00 - (-) Participa\u00e7\u00f5es de Empregados": { | |
"legder_or_group": "Ledger", | |
"report_type": "Profit and Loan" | |
}, | |
"3.05.03.01.01.02.00 - (-) Contribui\u00e7\u00f5es para Assist\u00eancia ou Previd\u00eancia de Empregados": { | |
"legder_or_group": "Ledger", | |
"report_type": "Profit and Loan" | |
}, | |
"3.05.03.01.01.03.00 - (-) Outras Participa\u00e7\u00f5es de Empregados": { | |
"legder_or_group": "Ledger", | |
"report_type": "Profit and Loan" | |
}, | |
"legder_or_group": "Group", | |
"report_type": "Balance Sheet" | |
}, | |
"3.05.03.01.03 - OUTRAS PARTICIPA\u00c7\u00d5ES": { | |
"3.05.03.01.03.01.00 - (-) Participa\u00e7\u00f5es de Administradores e Partes Benefici\u00e1rias": { | |
"legder_or_group": "Ledger", | |
"report_type": "Profit and Loan" | |
}, | |
"3.05.03.01.03.02.00 - (-) Participa\u00e7\u00f5es de Deb\u00eantures": { | |
"legder_or_group": "Ledger", | |
"report_type": "Profit and Loan" | |
}, | |
"3.05.03.01.03.05.00 - (-) Outras": { | |
"legder_or_group": "Ledger", | |
"report_type": "Profit and Loan" | |
}, | |
"legder_or_group": "Group", | |
"report_type": "Balance Sheet" | |
}, | |
"legder_or_group": "Group", | |
"report_type": "Balance Sheet" | |
}, | |
"legder_or_group": "Group", | |
"report_type": "Balance Sheet" | |
}, | |
"legder_or_group": "Group", | |
"report_type": "Balance Sheet" | |
}, | |
"3.06 - PROVIS\u00c3O PARA CSLL E IRPJ (ATIVIDADE RURAL)": { | |
"3.06.01 - PROVIS\u00c3O PARA CSLL E IRPJ": { | |
"3.06.01.01 - PROVIS\u00c3O PARA CSLL E IRPJ": { | |
"3.06.01.01.01 - PROVIS\u00c3O PARA CSLL E IRPJ": { | |
"3.06.01.01.01.01.00 - (-) Contribui\u00e7\u00e3o Social sobre o Lucro L\u00edquido": { | |
"legder_or_group": "Ledger", | |
"report_type": "Profit and Loan" | |
}, | |
"3.06.01.01.01.02.00 - (-) Provis\u00e3o para Imposto de Renda - Pessoa Jur\u00eddica": { | |
"legder_or_group": "Ledger", | |
"report_type": "Profit and Loan" | |
}, | |
"legder_or_group": "Group", | |
"report_type": "Balance Sheet" | |
}, | |
"legder_or_group": "Group", | |
"report_type": "Balance Sheet" | |
}, | |
"legder_or_group": "Group", | |
"report_type": "Balance Sheet" | |
}, | |
"legder_or_group": "Group", | |
"report_type": "Balance Sheet" | |
}, | |
"legder_or_group": "Group", | |
"report_type": "Balance Sheet", | |
"root_type": "Income" | |
}, | |
"4 - SUPER\u00c1VIT/D\u00c9FICIT L\u00cdQUIDO DO PER\u00cdODO": { | |
"4.01 - RESULTADO OPERACIONAL": { | |
"4.01.01 - RECEITA OPERACIONAL L\u00cdQUIDA": { | |
"4.01.01.01 - RECEITA BRUTA": { | |
"4.01.01.01.01 - RECEITA DE VENDA DE PRODUTOS": { | |
"4.01.01.01.01.01.00 - Da atividade de Educa\u00e7\u00e3o": { | |
"legder_or_group": "Ledger", | |
"report_type": "Profit and Loan" | |
}, | |
"4.01.01.01.01.02.00 - Da atividade de Sa\u00fade": { | |
"legder_or_group": "Ledger", | |
"report_type": "Profit and Loan" | |
}, | |
"4.01.01.01.01.03.00 - Da atividade de Assist\u00eancia Social": { | |
"legder_or_group": "Ledger", | |
"report_type": "Profit and Loan" | |
}, | |
"4.01.01.01.01.04.00 - Outras": { | |
"legder_or_group": "Ledger", | |
"report_type": "Profit and Loan" | |
}, | |
"legder_or_group": "Group", | |
"report_type": "Balance Sheet" | |
}, | |
"4.01.01.01.02 - RECEITA DE PRESTA\u00c7\u00c3O DOS SERVI\u00c7OS": { | |
"4.01.01.01.02.01.00 - Servi\u00e7os Educacionais": { | |
"legder_or_group": "Ledger", | |
"report_type": "Profit and Loan" | |
}, | |
"4.01.01.01.02.02.00 - Doa\u00e7\u00f5es/Subven\u00e7\u00f5es Vinculadas": { | |
"legder_or_group": "Ledger", | |
"report_type": "Profit and Loan" | |
}, | |
"4.01.01.01.02.03.00 - Doa\u00e7\u00f5es": { | |
"legder_or_group": "Ledger", | |
"report_type": "Profit and Loan" | |
}, | |
"4.01.01.01.02.04.00 - Contribui\u00e7\u00f5es": { | |
"legder_or_group": "Ledger", | |
"report_type": "Profit and Loan" | |
}, | |
"4.01.01.01.02.05.00 - Outras": { | |
"legder_or_group": "Ledger", | |
"report_type": "Profit and Loan" | |
}, | |
"legder_or_group": "Group", | |
"report_type": "Balance Sheet" | |
}, | |
"4.01.01.01.03 - RECEITA DE SERVI\u00c7OS DE SA\u00daDE": { | |
"4.01.01.01.03.01.00 - Pacientes Particulares": { | |
"legder_or_group": "Ledger", | |
"report_type": "Profit and Loan" | |
}, | |
"4.01.01.01.03.02.00 - Conv\u00eanios - SUS": { | |
"legder_or_group": "Ledger", | |
"report_type": "Profit and Loan" | |
}, | |
"4.01.01.01.03.03.00 - Conv\u00eanios - Outros": { | |
"legder_or_group": "Ledger", | |
"report_type": "Profit and Loan" | |
}, | |
"4.01.01.01.03.04.00 - Doa\u00e7\u00f5es/Subven\u00e7\u00f5es Vinculadas": { | |
"legder_or_group": "Ledger", | |
"report_type": "Profit and Loan" | |
}, | |
"4.01.01.01.03.05.00 - Doa\u00e7\u00f5es": { | |
"legder_or_group": "Ledger", | |
"report_type": "Profit and Loan" | |
}, | |
"4.01.01.01.03.06.00 - Contribui\u00e7\u00f5es": { | |
"legder_or_group": "Ledger", | |
"report_type": "Profit and Loan" | |
}, | |
"4.01.01.01.03.07.00 - Outras": { | |
"legder_or_group": "Ledger", | |
"report_type": "Profit and Loan" | |
}, | |
"legder_or_group": "Group", | |
"report_type": "Balance Sheet" | |
}, | |
"4.01.01.01.04 - RECEITAS DE SERVI\u00c7OS DE ASSIST\u00caNCIA SOCIAL": { | |
"4.01.01.01.04.01.00 - Pacientes Particulares": { | |
"legder_or_group": "Ledger", | |
"report_type": "Profit and Loan" | |
}, | |
"4.01.01.01.04.02.00 - Conv\u00eanios - Outros": { | |
"legder_or_group": "Ledger", | |
"report_type": "Profit and Loan" | |
}, | |
"4.01.01.01.04.03.00 - Doa\u00e7\u00f5es/Subven\u00e7\u00f5es Vinculadas": { | |
"legder_or_group": "Ledger", | |
"report_type": "Profit and Loan" | |
}, | |
"4.01.01.01.04.04.00 - Doa\u00e7\u00f5es": { | |
"legder_or_group": "Ledger", | |
"report_type": "Profit and Loan" | |
}, | |
"4.01.01.01.04.05.00 - Contribui\u00e7\u00f5es": { | |
"legder_or_group": "Ledger", | |
"report_type": "Profit and Loan" | |
}, | |
"4.01.01.01.04.06.00 - Outras": { | |
"legder_or_group": "Ledger", | |
"report_type": "Profit and Loan" | |
}, | |
"legder_or_group": "Group", | |
"report_type": "Balance Sheet" | |
}, | |
"4.01.01.01.05 - RECEITAS DE OUTRAS ATIVIDADES": { | |
"4.01.01.01.05.01.00 - Contribui\u00e7\u00f5es Sindicais": { | |
"legder_or_group": "Ledger", | |
"report_type": "Profit and Loan" | |
}, | |
"4.01.01.01.05.02.00 - Contribui\u00e7\u00f5es Confederativas/Associativas": { | |
"legder_or_group": "Ledger", | |
"report_type": "Profit and Loan" | |
}, | |
"4.01.01.01.05.03.00 - Mensalidades": { | |
"legder_or_group": "Ledger", | |
"report_type": "Profit and Loan" | |
}, | |
"4.01.01.01.05.04.00 - Doa\u00e7\u00f5es/Subven\u00e7\u00f5es": { | |
"legder_or_group": "Ledger", | |
"report_type": "Profit and Loan" | |
}, | |
"4.01.01.01.05.05.00 - Outras Contribui\u00e7\u00f5es": { | |
"legder_or_group": "Ledger", | |
"report_type": "Profit and Loan" | |
}, | |
"4.01.01.01.05.06.00 - Outras": { | |
"legder_or_group": "Ledger", | |
"report_type": "Profit and Loan" | |
}, | |
"legder_or_group": "Group", | |
"report_type": "Balance Sheet" | |
}, | |
"4.01.01.01.09 - DEDU\u00c7\u00d5ES DA RECEITA BRUTA": { | |
"4.01.01.01.09.01.00 - (-) Vendas Canceladas": { | |
"legder_or_group": "Ledger", | |
"report_type": "Profit and Loan" | |
}, | |
"4.01.01.01.09.02.00 - (-) Devolu\u00e7\u00f5es e Descontos Incondicionais": { | |
"legder_or_group": "Ledger", | |
"report_type": "Profit and Loan" | |
}, | |
"4.01.01.01.09.03.00 - Outras": { | |
"legder_or_group": "Ledger", | |
"report_type": "Profit and Loan" | |
}, | |
"legder_or_group": "Group", | |
"report_type": "Balance Sheet" | |
}, | |
"legder_or_group": "Group", | |
"report_type": "Balance Sheet" | |
}, | |
"legder_or_group": "Group", | |
"report_type": "Balance Sheet" | |
}, | |
"4.01.03 - CUSTO DOS PRODUTOS E SERVI\u00c7OS VENDIDOS": { | |
"4.01.03.01 - CUSTO DOS PRODUTOS VENDIDOS": { | |
"4.01.03.01.01 - CUSTO DOS PRODUTOS VENDIDOS PARA EDUCA\u00c7\u00c3O": { | |
"4.01.03.01.01.01.00 - Custos dos Produtos para Educa\u00e7\u00e3o - Vendidos": { | |
"legder_or_group": "Ledger", | |
"report_type": "Profit and Loan" | |
}, | |
"4.01.03.01.01.02.00 - Custos dos Produtos para Educa\u00e7\u00e3o - Gratuidades": { | |
"legder_or_group": "Ledger", | |
"report_type": "Profit and Loan" | |
}, | |
"4.01.03.01.01.03.00 - Outros Custos": { | |
"legder_or_group": "Ledger", | |
"report_type": "Profit and Loan" | |
}, | |
"legder_or_group": "Group", | |
"report_type": "Balance Sheet" | |
}, | |
"4.01.03.01.02 - CUSTO DOS PRODUTOS VENDIDOS PARA SA\u00daDE": { | |
"4.01.03.01.02.01.00 - Custos dos Produtos para Sa\u00fade - Vendidos": { | |
"legder_or_group": "Ledger", | |
"report_type": "Profit and Loan" | |
}, | |
"4.01.03.01.02.02.00 - Custos dos Produtos para Sa\u00fade - Gratuidades": { | |
"legder_or_group": "Ledger", | |
"report_type": "Profit and Loan" | |
}, | |
"4.01.03.01.02.03.00 - Outros Custos": { | |
"legder_or_group": "Ledger", | |
"report_type": "Profit and Loan" | |
}, | |
"legder_or_group": "Group", | |
"report_type": "Balance Sheet" | |
}, | |
"4.01.03.01.03 - CUSTO DOS PRODUTOS VENDIDOS PARA ASSIST\u00caNCIA SOCIAL": { | |
"4.01.03.01.03.01.00 - Custos dos Produtos para Assist\u00eancia Social - Vendidos": { | |
"legder_or_group": "Ledger", | |
"report_type": "Profit and Loan" | |
}, | |
"4.01.03.01.03.02.00 - Custos dos Produtos para Assist\u00eancia Social - Gratuidades": { | |
"legder_or_group": "Ledger", | |
"report_type": "Profit and Loan" | |
}, | |
"4.01.03.01.03.03.00 - Outras": { | |
"legder_or_group": "Ledger", | |
"report_type": "Profit and Loan" | |
}, | |
"legder_or_group": "Group", | |
"report_type": "Balance Sheet" | |
}, | |
"4.01.03.01.04 - CUSTO DOS PRODUTOS VENDIDOS PARA AS DEMAIS ATIVIDADES": { | |
"4.01.03.01.04.01.00 - Custos dos Produtos Vendidos em Geral": { | |
"legder_or_group": "Ledger", | |
"report_type": "Profit and Loan" | |
}, | |
"4.01.03.01.04.02.00 - Outros Custos": { | |
"legder_or_group": "Ledger", | |
"report_type": "Profit and Loan" | |
}, | |
"legder_or_group": "Group", | |
"report_type": "Balance Sheet" | |
}, | |
"legder_or_group": "Group", | |
"report_type": "Balance Sheet" | |
}, | |
"4.01.03.02 - CUSTO DOS SERVI\u00c7OS PRESTADOS": { | |
"4.01.03.02.01 - CUSTO DOS SERVI\u00c7OS PRESTADOS PARA EDUCA\u00c7\u00c3O": { | |
"4.01.03.02.01.01.00 - Custo dos Servi\u00e7os Prestados a Alunos N\u00e3o Bolsistas": { | |
"legder_or_group": "Ledger", | |
"report_type": "Profit and Loan" | |
}, | |
"4.01.03.02.01.02.00 - Custo dos Servi\u00e7os Prestados a Conv\u00eanios/Contratos/Parcerias (Exceto PROUNI)": { | |
"legder_or_group": "Ledger", | |
"report_type": "Profit and Loan" | |
}, | |
"4.01.03.02.01.03.00 - Custo dos Servi\u00e7os Prestados a Doa\u00e7\u00f5es/Subven\u00e7\u00f5es Vinculadas": { | |
"legder_or_group": "Ledger", | |
"report_type": "Profit and Loan" | |
}, | |
"4.01.03.02.01.04.00 - Custo dos Servi\u00e7os Prestados a Doa\u00e7\u00f5es": { | |
"legder_or_group": "Ledger", | |
"report_type": "Profit and Loan" | |
}, | |
"4.01.03.02.01.05.00 - Custo dos Servi\u00e7os Prestados ao PROUNI": { | |
"legder_or_group": "Ledger", | |
"report_type": "Profit and Loan" | |
}, | |
"4.01.03.02.01.06.00 - Custo dos Servi\u00e7os Prestados a Gratuidade": { | |
"legder_or_group": "Ledger", | |
"report_type": "Profit and Loan" | |
}, | |
"4.01.03.02.01.07.00 - Outros Custos": { | |
"legder_or_group": "Ledger", | |
"report_type": "Profit and Loan" | |
}, | |
"legder_or_group": "Group", | |
"report_type": "Balance Sheet" | |
}, | |
"4.01.03.02.02 - CUSTO DOS SERVI\u00c7OS PRESTADOS PARA SA\u00daDE": { | |
"4.01.03.02.02.01.00 - Custo dos Servi\u00e7os Prestados a Pacientes Particulares": { | |
"legder_or_group": "Ledger", | |
"report_type": "Profit and Loan" | |
}, | |
"4.01.03.02.02.02.00 - Custo dos Servi\u00e7os Prestados a Conv\u00eanios SUS": { | |
"legder_or_group": "Ledger", | |
"report_type": "Profit and Loan" | |
}, | |
"4.01.03.02.02.03.00 - Custo dos Servi\u00e7os Prestados a Conv\u00eanios/Contratos/Parcerias": { | |
"legder_or_group": "Ledger", | |
"report_type": "Profit and Loan" | |
}, | |
"4.01.03.02.02.04.00 - Custo dos Servi\u00e7os Prestados a Doa\u00e7\u00f5es/Subven\u00e7\u00f5es Vinculadas": { | |
"legder_or_group": "Ledger", | |
"report_type": "Profit and Loan" | |
}, | |
"4.01.03.02.02.05.00 - Custo dos Servi\u00e7os Prestados a Doa\u00e7\u00f5es": { | |
"legder_or_group": "Ledger", | |
"report_type": "Profit and Loan" | |
}, | |
"4.01.03.02.02.06.00 - Custo dos Servi\u00e7os Prestados a Gratuidade": { | |
"legder_or_group": "Ledger", | |
"report_type": "Profit and Loan" | |
}, | |
"4.01.03.02.02.07.00 - Outros Custos": { | |
"legder_or_group": "Ledger", | |
"report_type": "Profit and Loan" | |
}, | |
"legder_or_group": "Group", | |
"report_type": "Balance Sheet" | |
}, | |
"4.01.03.02.03 - CUSTO DOS SERVI\u00c7OS PRESTADOS PARA ASSIST\u00caNCIA SOCIAL": { | |
"4.01.03.02.03.01.00 - Custo dos Servi\u00e7os Prestados a Pacientes Particulares": { | |
"legder_or_group": "Ledger", | |
"report_type": "Profit and Loan" | |
}, | |
"4.01.03.02.03.02.00 - Custo dos Servi\u00e7os Prestados a Conv\u00eanios/Contratos/Parcerias": { | |
"legder_or_group": "Ledger", | |
"report_type": "Profit and Loan" | |
}, | |
"4.01.03.02.03.03.00 - Custo dos Servi\u00e7os Prestados a Doa\u00e7\u00f5es/Subven\u00e7\u00f5es Vinculadas": { | |
"legder_or_group": "Ledger", | |
"report_type": "Profit and Loan" | |
}, | |
"4.01.03.02.03.04.00 - Custo dos Servi\u00e7os Prestados a Doa\u00e7\u00f5es": { | |
"legder_or_group": "Ledger", | |
"report_type": "Profit and Loan" | |
}, | |
"4.01.03.02.03.05.00 - Custo dos Servi\u00e7os Prestados a Gratuidade": { | |
"legder_or_group": "Ledger", | |
"report_type": "Profit and Loan" | |
}, | |
"4.01.03.02.03.06.00 - Outros Custos": { | |
"legder_or_group": "Ledger", | |
"report_type": "Profit and Loan" | |
}, | |
"legder_or_group": "Group", | |
"report_type": "Balance Sheet" | |
}, | |
"4.01.03.02.04 - CUSTO DOS SERVI\u00c7OS PRESTADOS PARA AS DEMAIS ATIVIDADES": { | |
"4.01.03.02.04.01.00 - Custo dos Servi\u00e7os Prestados em Geral": { | |
"legder_or_group": "Ledger", | |
"report_type": "Profit and Loan" | |
}, | |
"4.01.03.02.04.02.00 - Outros Custos": { | |
"legder_or_group": "Ledger", | |
"report_type": "Profit and Loan" | |
}, | |
"legder_or_group": "Group", | |
"report_type": "Balance Sheet" | |
}, | |
"legder_or_group": "Group", | |
"report_type": "Balance Sheet" | |
}, | |
"legder_or_group": "Group", | |
"report_type": "Balance Sheet" | |
}, | |
"4.01.05 - OUTRAS RECEITAS OPERACIONAIS": { | |
"4.01.05.01 - OUTRAS RECEITAS OPERACIONAIS": { | |
"4.01.05.01.01 - OUTRAS RECEITAS OPERACIONAIS": { | |
"4.01.05.01.01.01.00 - Varia\u00e7\u00f5es Cambiais Ativas": { | |
"legder_or_group": "Ledger", | |
"report_type": "Profit and Loan" | |
}, | |
"4.01.05.01.01.02.00 - Ganhos Auferidos no Mercado de Renda Vari\u00e1vel, exceto Day-Trade": { | |
"legder_or_group": "Ledger", | |
"report_type": "Profit and Loan" | |
}, | |
"4.01.05.01.01.03.00 - Ganhos em Opera\u00e7\u00f5es Day-Trade": { | |
"legder_or_group": "Ledger", | |
"report_type": "Profit and Loan" | |
}, | |
"4.01.05.01.01.04.00 - Outras Receitas de Aplica\u00e7\u00f5es Financeiras": { | |
"legder_or_group": "Ledger", | |
"report_type": "Profit and Loan" | |
}, | |
"4.01.05.01.01.05.00 - Ganhos na Aliena\u00e7\u00e3o de Participa\u00e7\u00f5es N\u00e3o Integrantes do Ativo Permanente": { | |
"legder_or_group": "Ledger", | |
"report_type": "Profit and Loan" | |
}, | |
"4.01.05.01.01.06.00 - Resultados Positivos em Participa\u00e7\u00f5es Societ\u00e1rias": { | |
"legder_or_group": "Ledger", | |
"report_type": "Profit and Loan" | |
}, | |
"4.01.05.01.01.07.00 - Rendimentos e Ganhos de Capital Auferidos no Exterior": { | |
"legder_or_group": "Ledger", | |
"report_type": "Profit and Loan" | |
}, | |
"4.01.05.01.01.08.00 - Revers\u00e3o dos Saldos das Provis\u00f5es Operacionais": { | |
"legder_or_group": "Ledger", | |
"report_type": "Profit and Loan" | |
}, | |
"4.01.05.01.01.09.00 - Outras Receitas Operacionais": { | |
"legder_or_group": "Ledger", | |
"report_type": "Profit and Loan" | |
}, | |
"4.01.05.01.01.10.00 - Outras": { | |
"legder_or_group": "Ledger", | |
"report_type": "Profit and Loan" | |
}, | |
"legder_or_group": "Group", | |
"report_type": "Balance Sheet" | |
}, | |
"legder_or_group": "Group", | |
"report_type": "Balance Sheet" | |
}, | |
"legder_or_group": "Group", | |
"report_type": "Balance Sheet" | |
}, | |
"4.01.07 - DESPESAS OPERACIONAIS": { | |
"4.01.07.01 - DESPESAS OPERACIONAIS": { | |
"4.01.07.01.01 - DESPESAS OPERACIONAIS": { | |
"4.01.07.01.01.00 - Remunera\u00e7\u00f5es a Empregados": { | |
"legder_or_group": "Ledger", | |
"report_type": "Profit and Loan" | |
}, | |
"4.01.07.01.02.00 - Indeniza\u00e7\u00f5es Trabalhistas": { | |
"legder_or_group": "Ledger", | |
"report_type": "Profit and Loan" | |
}, | |
"4.01.07.01.03.00 - Remunera\u00e7\u00e3o a Dirigentes e a Conselho de Administra\u00e7\u00e3o/Fiscal": { | |
"legder_or_group": "Ledger", | |
"report_type": "Profit and Loan" | |
}, | |
"4.01.07.01.04.00 - Presta\u00e7\u00e3o de Servi\u00e7os por Pessoa F\u00edsica sem V\u00ednculo Empregat\u00edcio": { | |
"legder_or_group": "Ledger", | |
"report_type": "Profit and Loan" | |
}, | |
"4.01.07.01.05.00 - Presta\u00e7\u00e3o de Servi\u00e7o por Pessoa Jur\u00eddica": { | |
"legder_or_group": "Ledger", | |
"report_type": "Profit and Loan" | |
}, | |
"4.01.07.01.06.00 - Doa\u00e7\u00f5es e Patroc\u00ednios de Car\u00e1ter Cultural e Art\u00edstico (Lei no 8.313/1991)": { | |
"legder_or_group": "Ledger", | |
"report_type": "Profit and Loan" | |
}, | |
"4.01.07.01.07.00 - Doa\u00e7\u00f5es a Institui\u00e7\u00f5es de Ensino e Pesquisa (Lei no 9.249/1995, art.13, \u00a7 2o)": { | |
"legder_or_group": "Ledger", | |
"report_type": "Profit and Loan" | |
}, | |
"4.01.07.01.08.00 - Doa\u00e7\u00f5es a Entidades Civis": { | |
"legder_or_group": "Ledger", | |
"report_type": "Profit and Loan" | |
}, | |
"4.01.07.01.09.00 - Outras Contribui\u00e7\u00f5es e Doa\u00e7\u00f5es": { | |
"legder_or_group": "Ledger", | |
"report_type": "Profit and Loan" | |
}, | |
"4.01.07.01.10.00 - FGTS (sem indeniza\u00e7\u00e3o 40%)": { | |
"legder_or_group": "Ledger", | |
"report_type": "Profit and Loan" | |
}, | |
"4.01.07.01.11.00 - Assist\u00eancia M\u00e9dica, Odontol\u00f3gica, Medicamentos, Aparelhos Ortop\u00e9dicos e Similares": { | |
"legder_or_group": "Ledger", | |
"report_type": "Profit and Loan" | |
}, | |
"4.01.07.01.12.00 - Provis\u00f5es para F\u00e9rias e 13o Sal\u00e1rio de Empregados": { | |
"legder_or_group": "Ledger", | |
"report_type": "Profit and Loan" | |
}, | |
"4.01.07.01.13.00 - Demais Provis\u00f5es": { | |
"legder_or_group": "Ledger", | |
"report_type": "Profit and Loan" | |
}, | |
"4.01.07.01.14.00 - Arrendamento Mercantil": { | |
"legder_or_group": "Ledger", | |
"report_type": "Profit and Loan" | |
}, | |
"4.01.07.01.15.00 - Alugu\u00e9is": { | |
"legder_or_group": "Ledger", | |
"report_type": "Profit and Loan" | |
}, | |
"4.01.07.01.16.00 - Despesas com Ve\u00edculos e de Conserva\u00e7\u00e3o de Bens e Instala\u00e7\u00f5es": { | |
"legder_or_group": "Ledger", | |
"report_type": "Profit and Loan" | |
}, | |
"4.01.07.01.17.00 - Propaganda e Publicidade": { | |
"legder_or_group": "Ledger", | |
"report_type": "Profit and Loan" | |
}, | |
"4.01.07.01.18.00 - Multas": { | |
"legder_or_group": "Ledger", | |
"report_type": "Profit and Loan" | |
}, | |
"4.01.07.01.19.00 - Encargos de Deprecia\u00e7\u00e3o e Amortiza\u00e7\u00e3o": { | |
"legder_or_group": "Ledger", | |
"report_type": "Profit and Loan" | |
}, | |
"4.01.07.01.20.00 - Repasses para Outras Entidades (Sindicatos/Federa\u00e7\u00f5es/Confedera\u00e7\u00f5es)": { | |
"legder_or_group": "Ledger", | |
"report_type": "Profit and Loan" | |
}, | |
"4.01.07.01.21.00 - Contribui\u00e7\u00f5es Previdenci\u00e1rias Patronais": { | |
"legder_or_group": "Ledger", | |
"report_type": "Profit and Loan" | |
}, | |
"4.01.07.01.22.00 - COFINS": { | |
"legder_or_group": "Ledger", | |
"report_type": "Profit and Loan" | |
}, | |
"4.01.07.01.23.00 - CSLL": { | |
"legder_or_group": "Ledger", | |
"report_type": "Profit and Loan" | |
}, | |
"4.01.07.01.24.00 - PIS/PASEP": { | |
"legder_or_group": "Ledger", | |
"report_type": "Profit and Loan" | |
}, | |
"4.01.07.01.25.00 - CPMF": { | |
"legder_or_group": "Ledger", | |
"report_type": "Profit and Loan" | |
}, | |
"4.01.07.01.26.00 - Demais Impostos, Taxas e Contribui\u00e7\u00f5es, exceto as citadas acima.": { | |
"legder_or_group": "Ledger", | |
"report_type": "Profit and Loan" | |
}, | |
"4.01.07.01.27.00 - Outras Despesas Operacionais": { | |
"legder_or_group": "Ledger", | |
"report_type": "Profit and Loan" | |
}, | |
"legder_or_group": "Group", | |
"report_type": "Balance Sheet" | |
}, | |
"legder_or_group": "Group", | |
"report_type": "Balance Sheet" | |
}, | |
"legder_or_group": "Group", | |
"report_type": "Balance Sheet" | |
}, | |
"4.01.09 - OUTRAS DESPESAS OPERACIONAIS": { | |
"4.01.09.01 - OUTRAS DESPESAS OPERACIONAIS": { | |
"4.01.09.01.01 - OUTRAS DESPESAS OPERACIONAIS": { | |
"4.01.09.01.01.01.00 - (-) Varia\u00e7\u00f5es Cambiais Passivas": { | |
"legder_or_group": "Ledger", | |
"report_type": "Profit and Loan" | |
}, | |
"4.01.09.01.01.02.00 - (-) Perdas Incorridas no Mercado de Renda Vari\u00e1vel, exceto Day-Trade": { | |
"legder_or_group": "Ledger", | |
"report_type": "Profit and Loan" | |
}, | |
"4.01.09.01.01.03.00 - (-) Perdas em Opera\u00e7\u00f5es Day-Trade": { | |
"legder_or_group": "Ledger", | |
"report_type": "Profit and Loan" | |
}, | |
"4.01.09.01.01.04.00 - (-) Outras Despesas de Aplica\u00e7\u00f5es": { | |
"legder_or_group": "Ledger", | |
"report_type": "Profit and Loan" | |
}, | |
"4.01.09.01.01.05.00 - (-) Preju\u00edzos na Aliena\u00e7\u00e3o de Participa\u00e7\u00f5es N\u00e3o Integrantes do Ativo Permanente": { | |
"legder_or_group": "Ledger", | |
"report_type": "Profit and Loan" | |
}, | |
"4.01.09.01.01.06.00 - (-) Resultados Negativos em Participa\u00e7\u00f5es Societ\u00e1rias": { | |
"legder_or_group": "Ledger", | |
"report_type": "Profit and Loan" | |
}, | |
"4.01.09.01.01.07.00 - (-) Perdas em Opera\u00e7\u00f5es Realizadas no Exterior": { | |
"legder_or_group": "Ledger", | |
"report_type": "Profit and Loan" | |
}, | |
"4.01.09.01.01.08.00 - Outras Despesas Operacionais": { | |
"legder_or_group": "Ledger", | |
"report_type": "Profit and Loan" | |
}, | |
"legder_or_group": "Group", | |
"report_type": "Balance Sheet" | |
}, | |
"legder_or_group": "Group", | |
"report_type": "Balance Sheet" | |
}, | |
"legder_or_group": "Group", | |
"report_type": "Balance Sheet" | |
}, | |
"4.01.11 - RESULTADO DE OPERA\u00c7\u00d5ES DESCONTINUADAS": { | |
"4.01.11.01 - RESULTADO DE OPERA\u00c7\u00d5ES DESCONTINUADAS": { | |
"4.01.11.01.01 - RESULTADO DE OPERA\u00c7\u00d5ES DESCONTINUADAS": { | |
"4.01.11.01.01.01.00 - Receitas e Despesas das Opera\u00e7\u00f5es Descontinuadas": { | |
"legder_or_group": "Ledger", | |
"report_type": "Profit and Loan" | |
}, | |
"legder_or_group": "Group", | |
"report_type": "Balance Sheet" | |
}, | |
"legder_or_group": "Group", | |
"report_type": "Balance Sheet" | |
}, | |
"legder_or_group": "Group", | |
"report_type": "Balance Sheet" | |
}, | |
"legder_or_group": "Group", | |
"report_type": "Balance Sheet" | |
}, | |
"4.03 - OUTRAS RECEITAS E DESPESAS": { | |
"4.03.01 - RECEITAS E DESPESAS N\u00c3O OPERACIONAIS": { | |
"4.03.01.01 - RECEITAS E DESPESAS N\u00c3O OPERACIONAIS": { | |
"4.03.01.01.01 - RECEITAS N\u00c3O OPERACIONAIS": { | |
"4.03.01.01.01.01.00 - Receitas de Aliena\u00e7\u00f5es de Bens e Direitos do Ativo Permanente.": { | |
"legder_or_group": "Ledger", | |
"report_type": "Profit and Loan" | |
}, | |
"4.03.01.01.01.02.00 - Outras Receitas N\u00e3o Operacionais": { | |
"legder_or_group": "Ledger", | |
"report_type": "Profit and Loan" | |
}, | |
"legder_or_group": "Group", | |
"report_type": "Balance Sheet" | |
}, | |
"4.03.01.01.02 - DESPESAS N\u00c3O OPERACIONAIS": { | |
"4.03.01.01.02.01.00 - (-) Valor Cont\u00e1bil dos Bens e Direitos Alienados": { | |
"legder_or_group": "Ledger", | |
"report_type": "Profit and Loan" | |
}, | |
"4.03.01.01.02.02.00 - (-) Outras Despesas N\u00e3o Operacionais": { | |
"legder_or_group": "Ledger", | |
"report_type": "Profit and Loan" | |
}, | |
"legder_or_group": "Group", | |
"report_type": "Balance Sheet" | |
}, | |
"legder_or_group": "Group", | |
"report_type": "Balance Sheet" | |
}, | |
"legder_or_group": "Group", | |
"report_type": "Balance Sheet" | |
}, | |
"legder_or_group": "Group", | |
"report_type": "Balance Sheet" | |
}, | |
"legder_or_group": "Group", | |
"report_type": "Balance Sheet", | |
"root_type": "Equity" | |
}, | |
"5 - CUSTOS DE PRODU\u00c7\u00c3O": { | |
"5.01 - CUSTO DOS BENS E SERVI\u00c7OS PRODUZIDOS": { | |
"5.01.01 - CUSTO DOS PRODUTOS DE FABRICA\u00c7\u00c3O PR\u00d3PRIA PRODUZIDOS": { | |
"5.01.01.01.00 - Consumo de Insumos": { | |
"legder_or_group": "Ledger", | |
"report_type": "Profit and Loan" | |
}, | |
"5.01.01.04.00 - Remunera\u00e7\u00e3o a Dirigentes de Ligados \u00e0 Produ\u00e7\u00e3o": { | |
"legder_or_group": "Ledger", | |
"report_type": "Profit and Loan" | |
}, | |
"5.01.01.05.00 - Custo do Pessoal Aplicado na Produ\u00e7\u00e3o": { | |
"legder_or_group": "Ledger", | |
"report_type": "Profit and Loan" | |
}, | |
"5.01.01.05.03 - Planos de Poupan\u00e7a e Investimentos de Empregados Ligados \u00e0 Produ\u00e7\u00e3o": { | |
"legder_or_group": "Ledger", | |
"report_type": "Profit and Loan" | |
}, | |
"5.01.01.05.05 - Fundo de Aposentadoria Programada Individual de Empregados Ligados \u00e0 Produ\u00e7\u00e3o": { | |
"legder_or_group": "Ledger", | |
"report_type": "Profit and Loan" | |
}, | |
"5.01.01.05.07 - Plano de Previd\u00eancia Privada de Empregados Ligados \u00e0 Produ\u00e7\u00e3o": { | |
"legder_or_group": "Ledger", | |
"report_type": "Profit and Loan" | |
}, | |
"5.01.01.05.09 - Outros Gastos com Pessoal Ligado \u00e0 Produ\u00e7\u00e3o": { | |
"legder_or_group": "Ledger", | |
"report_type": "Profit and Loan" | |
}, | |
"5.01.01.06.00 - Presta\u00e7\u00e3o de Servi\u00e7os por Pessoa F\u00edsica sem V\u00ednculo Empregat\u00edcio": { | |
"legder_or_group": "Ledger", | |
"report_type": "Profit and Loan" | |
}, | |
"5.01.01.07.00 - Presta\u00e7\u00e3o de Servi\u00e7o Pessoa Jur\u00eddica": { | |
"legder_or_group": "Ledger", | |
"report_type": "Profit and Loan" | |
}, | |
"5.01.01.08.00 - Servi\u00e7os Prestados por Cooperativa de Trabalho": { | |
"legder_or_group": "Ledger", | |
"report_type": "Profit and Loan" | |
}, | |
"5.01.01.09.00 - Loca\u00e7\u00e3o de M\u00e3o-de-obra": { | |
"legder_or_group": "Ledger", | |
"report_type": "Profit and Loan" | |
}, | |
"5.01.01.10.00 - Encargos Sociais - Previd\u00eancia Social": { | |
"legder_or_group": "Ledger", | |
"report_type": "Profit and Loan" | |
}, | |
"5.01.01.11.00 - Encargos Sociais - FGTS": { | |
"legder_or_group": "Ledger", | |
"report_type": "Profit and Loan" | |
}, | |
"5.01.01.12.00 - Encargos Sociais - Outros": { | |
"legder_or_group": "Ledger", | |
"report_type": "Profit and Loan" | |
}, | |
"5.01.01.13.00 - Alimenta\u00e7\u00e3o do Trabalhador": { | |
"legder_or_group": "Ledger", | |
"report_type": "Profit and Loan" | |
}, | |
"5.01.01.14.00 - Manuten\u00e7\u00e3o e Reparo de Bens Aplicados na Produ\u00e7\u00e3o": { | |
"legder_or_group": "Ledger", | |
"report_type": "Profit and Loan" | |
}, | |
"5.01.01.15.00 - Arrendamento Mercantil": { | |
"legder_or_group": "Ledger", | |
"report_type": "Profit and Loan" | |
}, | |
"5.01.01.16.00 - Encargos de Deprecia\u00e7\u00e3o, Amortiza\u00e7\u00e3o e Exaust\u00e3o": { | |
"legder_or_group": "Ledger", | |
"report_type": "Profit and Loan" | |
}, | |
"5.01.01.17.00 - Constitui\u00e7\u00e3o de Provis\u00f5es": { | |
"legder_or_group": "Ledger", | |
"report_type": "Profit and Loan" | |
}, | |
"5.01.01.18.00 - Servi\u00e7os Prestados por Pessoa F\u00edsica sem V\u00ednculo Empregat\u00edcio": { | |
"legder_or_group": "Ledger", | |
"report_type": "Profit and Loan" | |
}, | |
"5.01.01.19.00 - Servi\u00e7os Prestados Pessoa Jur\u00eddica": { | |
"legder_or_group": "Ledger", | |
"report_type": "Profit and Loan" | |
}, | |
"5.01.01.20.00 - Royalties e Assist\u00eancia T\u00e9cnica - PA\u00cdS": { | |
"legder_or_group": "Ledger", | |
"report_type": "Profit and Loan" | |
}, | |
"5.01.01.21.00 - Royalties e Assist\u00eancia T\u00e9cnica - EXTERIOR": { | |
"legder_or_group": "Ledger", | |
"report_type": "Profit and Loan" | |
}, | |
"5.01.01.90.00 - Outros Custos": { | |
"legder_or_group": "Ledger", | |
"report_type": "Profit and Loan" | |
}, | |
"legder_or_group": "Group", | |
"report_type": "Balance Sheet" | |
}, | |
"5.01.03 - CUSTO DOS SERVI\u00c7OS PRODUZIDOS": { | |
"5.01.03.02.00 - Material Aplicado na Produ\u00e7\u00e3o de Servi\u00e7os": { | |
"legder_or_group": "Ledger", | |
"report_type": "Profit and Loan" | |
}, | |
"5.01.03.04.00 - Remunera\u00e7\u00e3o a Dirigentes ligados \u00e0 Produ\u00e7\u00e3o de Servi\u00e7os": { | |
"legder_or_group": "Ledger", | |
"report_type": "Profit and Loan" | |
}, | |
"5.01.03.05.00 - Custo do Pessoal Aplicado na Produ\u00e7\u00e3o de Servi\u00e7os": { | |
"legder_or_group": "Ledger", | |
"report_type": "Profit and Loan" | |
}, | |
"5.01.03.05.03 - Planos de Poupan\u00e7a e Investimentos de Empregados Ligados \u00e0 Produ\u00e7\u00e3o de Servi\u00e7os": { | |
"legder_or_group": "Ledger", | |
"report_type": "Profit and Loan" | |
}, | |
"5.01.03.05.05 - Fundo de Aposentadoria Programada Individual de Empregados Ligados \u00e0 Produ\u00e7\u00e3o de Servi\u00e7os": { | |
"legder_or_group": "Ledger", | |
"report_type": "Profit and Loan" | |
}, | |
"5.01.03.05.07 - Plano de Previd\u00eancia Privada de Empregados Ligados \u00e0 Produ\u00e7\u00e3o de Servi\u00e7os": { | |
"legder_or_group": "Ledger", | |
"report_type": "Profit and Loan" | |
}, | |
"5.01.03.05.09 - Outros Gastos com Pessoal Ligado \u00e0 Produ\u00e7\u00e3o de Servi\u00e7os": { | |
"legder_or_group": "Ledger", | |
"report_type": "Profit and Loan" | |
}, | |
"5.01.03.06.00 - Presta\u00e7\u00e3o de Servi\u00e7os por Pessoa F\u00edsica sem V\u00ednculo Empregat\u00edcio": { | |
"legder_or_group": "Ledger", | |
"report_type": "Profit and Loan" | |
}, | |
"5.01.03.07.00 - Presta\u00e7\u00e3o de Servi\u00e7o Pessoa Jur\u00eddica": { | |
"legder_or_group": "Ledger", | |
"report_type": "Profit and Loan" | |
}, | |
"5.01.03.08.00 - Servi\u00e7os Prestados por Cooperativa de Trabalho": { | |
"legder_or_group": "Ledger", | |
"report_type": "Profit and Loan" | |
}, | |
"5.01.03.09.00 - Loca\u00e7\u00e3o de M\u00e3o-de-obra": { | |
"legder_or_group": "Ledger", | |
"report_type": "Profit and Loan" | |
}, | |
"5.01.03.10.00 - Encargos Sociais - Previd\u00eancia Social": { | |
"legder_or_group": "Ledger", | |
"report_type": "Profit and Loan" | |
}, | |
"5.01.03.11.00 - Encargos Sociais - FGTS": { | |
"legder_or_group": "Ledger", | |
"report_type": "Profit and Loan" | |
}, | |
"5.01.03.12.00 - Encargos Sociais - Outros": { | |
"legder_or_group": "Ledger", | |
"report_type": "Profit and Loan" | |
}, | |
"5.01.03.13.00 - Alimenta\u00e7\u00e3o do Trabalhador": { | |
"legder_or_group": "Ledger", | |
"report_type": "Profit and Loan" | |
}, | |
"5.01.03.14.00 - Manuten\u00e7\u00e3o e Reparo de Bens Aplicados na Produ\u00e7\u00e3o de Servi\u00e7os": { | |
"legder_or_group": "Ledger", | |
"report_type": "Profit and Loan" | |
}, | |
"5.01.03.15.00 - Arrendamento Mercantil": { | |
"legder_or_group": "Ledger", | |
"report_type": "Profit and Loan" | |
}, | |
"5.01.03.16.00 - Encargos de Deprecia\u00e7\u00e3o, Amortiza\u00e7\u00e3o e Exaust\u00e3o": { | |
"legder_or_group": "Ledger", | |
"report_type": "Profit and Loan" | |
}, | |
"5.01.03.17.00 - Constitui\u00e7\u00e3o de Provis\u00f5es": { | |
"legder_or_group": "Ledger", | |
"report_type": "Profit and Loan" | |
}, | |
"5.01.03.18.00 - Servi\u00e7os Prestados por Pessoa F\u00edsica sem V\u00ednculo Empregat\u00edcio": { | |
"legder_or_group": "Ledger", | |
"report_type": "Profit and Loan" | |
}, | |
"5.01.03.19.00 - Servi\u00e7os Prestados Pessoa Jur\u00eddica": { | |
"legder_or_group": "Ledger", | |
"report_type": "Profit and Loan" | |
}, | |
"5.01.03.20.00 - Royalties e Assist\u00eancia T\u00e9cnica - PA\u00cdS": { | |
"legder_or_group": "Ledger", | |
"report_type": "Profit and Loan" | |
}, | |
"5.01.03.21.00 - Royalties e Assist\u00eancia T\u00e9cnica - EXTERIOR": { | |
"legder_or_group": "Ledger", | |
"report_type": "Profit and Loan" | |
}, | |
"5.01.03.90.00 - Outros Custos": { | |
"legder_or_group": "Ledger", | |
"report_type": "Profit and Loan" | |
}, | |
"legder_or_group": "Group", | |
"report_type": "Balance Sheet" | |
}, | |
"5.01.05 - CUSTO DOS PRODUTOS DE FABRICA\u00c7\u00c3O PR\u00d3PRIA PRODUZIDOS DA ATIVIDADE RURAL": { | |
"5.01.05.01.00 - Consumo de Insumos": { | |
"legder_or_group": "Ledger", | |
"report_type": "Profit and Loan" | |
}, | |
"5.01.05.04.00 - Remunera\u00e7\u00e3o a Dirigentes de Ligados \u00e0 Produ\u00e7\u00e3o": { | |
"legder_or_group": "Ledger", | |
"report_type": "Profit and Loan" | |
}, | |
"5.01.05.05.00 - Custo do Pessoal Aplicado na Produ\u00e7\u00e3o": { | |
"legder_or_group": "Ledger", | |
"report_type": "Profit and Loan" | |
}, | |
"5.01.05.05.03 - Planos de Poupan\u00e7a e Investimentos de Empregados Ligados \u00e0 Produ\u00e7\u00e3o": { | |
"legder_or_group": "Ledger", | |
"report_type": "Profit and Loan" | |
}, | |
"5.01.05.05.05 - Fundo de Aposentadoria Programada Individual de Empregados Ligados \u00e0 Produ\u00e7\u00e3o": { | |
"legder_or_group": "Ledger", | |
"report_type": "Profit and Loan" | |
}, | |
"5.01.05.05.07 - Plano de Previd\u00eancia Privada de Empregados Ligados \u00e0 Produ\u00e7\u00e3o": { | |
"legder_or_group": "Ledger", | |
"report_type": "Profit and Loan" | |
}, | |
"5.01.05.05.09 - Outros Gastos com Pessoal Ligado \u00e0 Produ\u00e7\u00e3o": { | |
"legder_or_group": "Ledger", | |
"report_type": "Profit and Loan" | |
}, | |
"5.01.05.06.00 - Presta\u00e7\u00e3o de Servi\u00e7os por Pessoa F\u00edsica sem V\u00ednculo Empregat\u00edcio": { | |
"legder_or_group": "Ledger", | |
"report_type": "Profit and Loan" | |
}, | |
"5.01.05.07.00 - Presta\u00e7\u00e3o de Servi\u00e7o Pessoa Jur\u00eddica": { | |
"legder_or_group": "Ledger", | |
"report_type": "Profit and Loan" | |
}, | |
"5.01.05.08.00 - Servi\u00e7os Prestados por Cooperativa de Trabalho": { | |
"legder_or_group": "Ledger", | |
"report_type": "Profit and Loan" | |
}, | |
"5.01.05.09.00 - Loca\u00e7\u00e3o de M\u00e3o-de-obra": { | |
"legder_or_group": "Ledger", | |
"report_type": "Profit and Loan" | |
}, | |
"5.01.05.10.00 - Encargos Sociais - Previd\u00eancia Social": { | |
"legder_or_group": "Ledger", | |
"report_type": "Profit and Loan" | |
}, | |
"5.01.05.11.00 - Encargos Sociais - FGTS": { | |
"legder_or_group": "Ledger", | |
"report_type": "Profit and Loan" | |
}, | |
"5.01.05.12.00 - Encargos Sociais - Outros": { | |
"legder_or_group": "Ledger", | |
"report_type": "Profit and Loan" | |
}, | |
"5.01.05.13.00 - Alimenta\u00e7\u00e3o do Trabalhador": { | |
"legder_or_group": "Ledger", | |
"report_type": "Profit and Loan" | |
}, | |
"5.01.05.14.00 - Manuten\u00e7\u00e3o e Reparo de Bens Aplicados na Produ\u00e7\u00e3o": { | |
"legder_or_group": "Ledger", | |
"report_type": "Profit and Loan" | |
}, | |
"5.01.05.15.00 - Arrendamento Mercantil": { | |
"legder_or_group": "Ledger", | |
"report_type": "Profit and Loan" | |
}, | |
"5.01.05.16.00 - Encargos de Deprecia\u00e7\u00e3o, Amortiza\u00e7\u00e3o e Exaust\u00e3o": { | |
"legder_or_group": "Ledger", | |
"report_type": "Profit and Loan" | |
}, | |
"5.01.05.17.00 - Constitui\u00e7\u00e3o de Provis\u00f5es": { | |
"legder_or_group": "Ledger", | |
"report_type": "Profit and Loan" | |
}, | |
"5.01.05.18.00 - Servi\u00e7os Prestados por Pessoa F\u00edsica sem V\u00ednculo Empregat\u00edcio": { | |
"legder_or_group": "Ledger", | |
"report_type": "Profit and Loan" | |
}, | |
"5.01.05.19.00 - Servi\u00e7os Prestados Pessoa Jur\u00eddica": { | |
"legder_or_group": "Ledger", | |
"report_type": "Profit and Loan" | |
}, | |
"5.01.05.20.00 - Royalties e Assist\u00eancia T\u00e9cnica - PA\u00cdS": { | |
"legder_or_group": "Ledger", | |
"report_type": "Profit and Loan" | |
}, | |
"5.01.05.21.00 - Royalties e Assist\u00eancia T\u00e9cnica - EXTERIOR": { | |
"legder_or_group": "Ledger", | |
"report_type": "Profit and Loan" | |
}, | |
"5.01.05.90.00 - Outros Custos": { | |
"legder_or_group": "Ledger", | |
"report_type": "Profit and Loan" | |
}, | |
"legder_or_group": "Group", | |
"report_type": "Balance Sheet" | |
}, | |
"legder_or_group": "Group", | |
"report_type": "Balance Sheet" | |
}, | |
"legder_or_group": "Group", | |
"report_type": "Balance Sheet", | |
"root_type": "Expense" | |
} | |
} | |
} |
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I was looking into the CoA, found some issues:
Profit and Loan
should beProfit and Loss
Profit and Loss
will only applicable for "Income" or "Expense" group, you have applied it to "Passivo", which I think should be "Balance Sheet".account_type
for "Payable" and "Cost of Goods Sold", those are very much necessary.