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19.0 vanilla

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Ernad Husremovic 2026-03-09 09:31:16 +01:00
parent 89c6e82fe7
commit 1b82c20a58
572 changed files with 43570 additions and 53303 deletions
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odoo-bringout-oca-ocb-l10n_co/l10n_co/data/template/account.account-co.csv Normal file
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"id","code","name","reconcile","account_type","name@es"
"co_puc_112000","112000","Savings account","False","asset_current","Cuentas De Ahorro"
"co_puc_112500","112500","Funds","False","asset_current","Fondos"
"co_puc_120500","120500","Shares","False","asset_current","Acciones"
"co_puc_121000","121000","Quotas or parts of social interest","False","asset_current","Cuotas O Partes De Interes Social"
"co_puc_121500","121500","Bonds","False","asset_current","Bonos"
"co_puc_122000","122000","Banknotes","False","asset_current","Cedulas"
"co_puc_122500","122500","Certificates","False","asset_current","Certificados"
"co_puc_123000","123000","Commercial papers","False","asset_current","Papeles Comerciales"
"co_puc_123500","123500","Titles","False","asset_current","Titulos"
"co_puc_124000","124000","Bank or financial acceptances","False","asset_current","Aceptaciones Bancarias O Financieras"
"co_puc_124500","124500","Fiduciary rights","False","asset_current","Derechos Fiduciarios"
"co_puc_125000","125000","Traded investment repurchase rights","False","asset_current","Derechos De Recompra De Inversiones Negociadas Repos)"
"co_puc_125500","125500","Compulsory investments","False","asset_current","Obligatorias"
"co_puc_126000","126000","Participating accounts","False","asset_current","Cuentas En Participacion"
"co_puc_129500","129500","Others","False","asset_current","Otras Inversiones"
"co_puc_129900","129900","Provisions","False","asset_current","Provisiones"
"co_puc_130500","130500","Customers","True","asset_receivable","Clientes"
"co_puc_130507","130507","POS Customers","True","asset_receivable",""
"co_puc_131000","131000","Business checking accounts","True","asset_receivable","Cuentas Corrientes Comerciales"
"co_puc_131500","131500","Accounts receivable from parent company","True","asset_receivable","Cuentas Por Cobrar A Casa Matriz"
"co_puc_132000","132000","Accounts receivable from related parties","True","asset_receivable","Cuentas Por Cobrar A Vinculados Economicos"
"co_puc_132300","132300","Accounts receivable from director","True","asset_receivable","Cuentas por cobrar a directores"
"co_puc_132500","132500","Accounts receivable from partners and shareholders","True","asset_receivable","Cuentas Por Cobrar A Socios Y Accionistas"
"co_puc_132800","132800","Contributions receivable","True","asset_receivable","Aportes Por Cobrar"
"co_puc_133000","133000","Advances","False","asset_current","Anticipos Y Avances"
"co_puc_133200","133200","Joint operating accounts","False","asset_current","Cuentas De Operacion Conjunta"
"co_puc_133500","133500","Deposits","False","asset_current","Depositos"
"co_puc_134000","134000","Purchase and sale promises","False","asset_current","Promesas De Compra Venta"
"co_puc_134500","134500","Cash receipts","False","asset_current","Ingresos Por Cobrar"
"co_puc_135000","135000","Withholding on contracts","False","asset_current","Retencion Sobre Contratos"
"co_puc_135500","135500","Advance payment of taxes and contributions or balances in favor","False","asset_current","Anticipo De Impuestos Y Contribuciones O Saldos A Favor"
"co_puc_135505","135505","VAT Receivable","False","asset_current","Anticipo De Impuestos De Renta Y Complementarios"
"co_puc_135515","135515","Withheld at source","False","asset_current","Retencion En La Fuente"
"co_puc_135517","135517","Sales Tax Withheld","False","asset_current","Impuesto a las ventas retenido"
"co_puc_135518","135518","Industry and commerce tax withheld","False","asset_current","Impuesto de industria y comercio retenido"
"co_puc_136000","136000","Claims","False","asset_current","Reclamaciones"
"co_puc_136500","136500","Accounts receivable from employees","False","asset_current","Cuentas Por Cobrar A Trabajadores"
"co_puc_137000","137000","Loans to individuals","False","asset_current","Prestamos A Particulares"
"co_puc_138000","138000","Others","False","asset_current","Otras Inversiones"
"co_puc_138500","138500","Traded portfolio repurchase rights","False","asset_current","Derechos De Recompra De Cartera Negociada"
"co_puc_139000","139000","Difficult to collect debts","False","asset_current","Deudas De Dificil Cobro"
"co_puc_139900","139900","Provisions","False","asset_current","Provisiones"
"co_puc_140500","140500","Raw materials","False","asset_current","Materias Primas"
"co_puc_141000","141000","Products in process","False","asset_current","Productos En Proceso"
"co_puc_141500","141500","Construction works in progress","False","asset_current","Obras De Construccion En Curso"
"co_puc_141700","141700","Urban planning works","False","asset_current","Obras De Urbanismo"
"co_puc_142000","142000","Execution contracts","False","asset_current","Contratos En Ejecucion"
"co_puc_142500","142500","Crops in development","False","asset_current","Cultivos En Desarrollo"
"co_puc_142800","142800","Agricultural plantations","False","asset_current","Plantaciones agrícolas"
"co_puc_143000","143000","Finished products","False","asset_current","Productos Terminados"
"co_puc_143500","143500","Goods not manufactured by the company","False","asset_current","Mercancias No Fabricadas Por La Empresa"
"co_puc_144000","144000","Real estate for sale","False","asset_current","Bienes Raices Para La Venta"
"co_puc_144500","144500","Livestock","False","asset_current","Semovientes"
"co_puc_145000","145000","Land","False","asset_current","Terrenos"
"co_puc_145500","145500","Materials, spare parts and accessories","False","asset_current","Materiales, Repuestos Y Accesorios"
"co_puc_146000","146000","Containers and packaging","False","asset_current","Envases Y Empaques"
"co_puc_146500","146500","Inventories in transit","False","asset_current","Inventarios En Transito"
"co_puc_146501","146501","Stock Variation","False","expense","Variación de Existencias"
"co_puc_149900","149900","Provisions","False","asset_current","Provisiones"
"co_puc_150400","150400","Land","False","asset_non_current","Terrenos"
"co_puc_150600","150600","Materials for oil projects","False","asset_non_current","Materiales Proyectos Petroleros"
"co_puc_150800","150800","Constructions in progress","False","asset_non_current","Construcciones En Curso"
"co_puc_151200","151200","Machinery and equipment in assembly","False","asset_non_current","Maquinaria Y Equipos En Montaje"
"co_puc_151600","151600","Constructions and buildings","False","asset_non_current","Construcciones Y Edificaciones"
"co_puc_152000","152000","Machinery and equipment","False","asset_non_current","Maquinaria Y Equipo"
"co_puc_152400","152400","Office furnitures","False","asset_non_current","Equipo De Oficina"
"co_puc_152800","152800","Computer and communication equipment","False","asset_non_current","Equipo De Computacion Y Comunicacion"
"co_puc_153200","153200","Medical and scientific equipment","False","asset_non_current","Equipo Medico - Cientifico"
"co_puc_153600","153600","Hotel and restaurant equipment","False","asset_non_current","Equipo De Hoteles Y Restaurantes"
"co_puc_154000","154000","Fleet and transport equipment","False","asset_non_current","Flota Y Equipo De Transporte"
"co_puc_154400","154400","River and/or maritime fleet and equipment","False","asset_non_current","Flota Y Equipo Fluvial Y/O Maritimo"
"co_puc_154800","154800","Air fleet and equipment","False","asset_non_current","Flota Y Equipo Aereo"
"co_puc_155200","155200","Railway fleet and equipment","False","asset_non_current","Flota Y Equipo Ferreo"
"co_puc_155600","155600","Aqueducts, plants and networks","False","asset_non_current","Acueductos Plantas Y Redes"
"co_puc_156000","156000","Surveillance equipment","False","asset_non_current","Armamento De Vigilancia"
"co_puc_156200","156200","Containers and packaging","False","asset_non_current","Envases Y Empaques"
"co_puc_156400","156400","Agricultural and forestry plantations","False","asset_non_current","Plantaciones Agricolas Y Forestales"
"co_puc_156800","156800","Communication routes","False","asset_non_current","Vias De Comunicacion"
"co_puc_157200","157200","Mines and quarry","False","asset_non_current","Minas Y Canteras"
"co_puc_157600","157600","Artesian wells","False","asset_non_current","Pozos Artesianos"
"co_puc_158000","158000","Fields, sites","False","asset_non_current","Yacimientos"
"co_puc_158400","158400","Livestock","False","asset_non_current","Semovientes"
"co_puc_158800","158800","Property, plant and equipment in transit","False","asset_non_current","Propiedades Planta Y Equipo En Transito"
"co_puc_159200","159200","Accumulated depreciation","False","asset_non_current","Depreciacion Acumulada"
"co_puc_159600","159600","Deferred depreciation","False","asset_non_current","Depreciacion Diferida"
"co_puc_159700","159700","Accumulated amortization","False","asset_non_current","Amortizacion Acumulada"
"co_puc_159800","159800","Accumulated depletion","False","asset_non_current","Agotamiento Acumulado"
"co_puc_159900","159900","Provisions","False","asset_non_current","Provisiones"
"co_puc_160500","160500","Goodwill","False","asset_non_current","Credito Mercantil"
"co_puc_161000","161000","Brands and trademarks","False","asset_non_current","Marcas"
"co_puc_161500","161500","Patents","False","asset_non_current","Patentes"
"co_puc_162000","162000","Concessions and franchises","False","asset_non_current","Concesiones Y Franquicias"
"co_puc_162500","162500","Copyrights","False","asset_non_current","Derechos"
"co_puc_163000","163000","Know how","False","asset_non_current","Know How"
"co_puc_163500","163500","Licenses","False","asset_non_current","Licencias"
"co_puc_169800","169800","Accumulated depreciation","False","asset_non_current","Depreciacion Acumulada"
"co_puc_169900","169900","Provisions","False","asset_non_current","Provisiones"
"co_puc_170500","170500","Prepaid costs","False","asset_current","Gastos Pagados Por Anticipado"
"co_puc_171000","171000","Charges","False","asset_current","Cargos Diferidos"
"co_puc_171500","171500","Exploration costs to be amortized","False","asset_non_current","Costos De Exploracion Por Amortizar"
"co_puc_172000","172000","Exploitation and development costs","False","asset_non_current","Costos De Explotacion Y Desarrollo"
"co_puc_179801","179801","Accumulated amortization (for current assets)","False","asset_current","Amortización acumulada (para activos corrientes)"
"co_puc_179802","179802","Accumulated amortization (for non-current assets)","False","asset_non_current","Amortización acumulada (para activos no corrientes)"
"co_puc_180500","180500","Art and culture goods","False","asset_non_current","Bienes De Arte Y Cultura"
"co_puc_189500","189500","Various assets","False","asset_non_current","Diversos"
"co_puc_189900","189900","Provisions","False","asset_current","Provisiones"
"co_puc_190500","190500","Of investments","False","asset_non_current","De Inversiones"
"co_puc_191000","191000","Of Property, plant & equipment","False","asset_non_current","De Propiedades Planta Y Equipo"
"co_puc_199500","199500","Of other assets","False","asset_non_current","De Otros Activos"
"co_puc_210500","210500","National banks","False","liability_current","Bancos Nacionales"
"co_puc_211000","211000","Foreign banks","False","liability_current","Bancos Del Exterior"
"co_puc_211500","211500","Financial corporations","False","liability_current","Corporaciones Financieras"
"co_puc_212000","212000","Trade finance companies","False","liability_current","Compañías De Financiamiento Comercial"
"co_puc_212500","212500","Savings and housing corporations","False","liability_current","Corporaciones De Ahorro Y Vivienda"
"co_puc_213000","213000","Foreign financial entities","False","liability_current","Entidades Financieras Del Exterior"
"co_puc_213500","213500","Traded investment repurchase commitments","False","liability_current","Compromisos De Recompra De Inversiones Negociadas"
"co_puc_214000","214000","Traded portfolio repurchase commitments","False","liability_current","Compromisos De Recompra De Cartera Negociada"
"co_puc_214500","214500","Governmental obligations","False","liability_current","Obligaciones Gubernamentales"
"co_puc_219500","219500","Others","False","liability_current","Otras Inversiones"
"co_puc_220500","220500","National","True","liability_payable","Nacionales"
"co_puc_221000","221000","Foreign","True","liability_payable","Del Exterior"
"co_puc_221500","221500","Business checking accounts","False","liability_current","Cuentas Corrientes Comerciales"
"co_puc_222000","222000","Parent company","False","liability_current","Casa Matriz"
"co_puc_222500","222500","Related companies","False","liability_current","Compañías Vinculadas"
"co_puc_230500","230500","Business checking accounts","False","liability_current","Cuentas Corrientes Comerciales"
"co_puc_231000","231000","To parent company","False","liability_current","A Casa Matriz"
"co_puc_231500","231500","To related companies","False","liability_current","A Compañías Vinculadas"
"co_puc_232000","232000","To contractors","False","liability_current","A Contratistas"
"co_puc_233000","233000","Purchase orders to use","False","liability_current","Ordenes De Compra Por Utilizar"
"co_puc_233500","233500","Costs and expenses","False","liability_current","Costos Y Gastos Por Pagar"
"co_puc_234000","234000","Installations","False","liability_current","Instalamentos Por Pagar"
"co_puc_234500","234500","Official creditors","False","liability_current","Acreedores Oficiales"
"co_puc_235000","235000","Royalties","False","liability_current","Regalias Por Pagar"
"co_puc_235500","235500","Debts with shareholders and partners","False","liability_current","Deudas Con Accionistas O Socios"
"co_puc_235700","235700","Debts with directors","False","liability_current","Deudas con directores"
"co_puc_236000","236000","Dividends or shares","False","liability_current","Dividendos O Participaciones Por Pagar"
"co_puc_236500","236500","Withheld at source","False","liability_current","Retencion En La Fuente"
"co_puc_236505","236505","Labor wages and payments","False","liability_current","Salarios y pagos laborales"
"co_puc_236510","236510","Dividends and/or participations","False","liability_current","Dividendos y/o participaciones"
"co_puc_236515","236515","Fees","False","liability_current","Cuotas Por Devolver"
"co_puc_236520","236520","Commissions","False","liability_current","Comisiones"
"co_puc_236525","236525","Services","False","liability_current","Servicios"
"co_puc_236530","236530","Leases","False","liability_current","Arrendamientos"
"co_puc_236535","236535","Financial returns","False","liability_current","Rendimientos financieros"
"co_puc_236540","236540","Purchases","False","liability_current","Compras"
"co_puc_236545","236545","Lotteries, raffles, bets and similar","False","liability_current","Loterías, rifas, apuestas y similares"
"co_puc_236550","236550","For payments abroad","False","liability_current","Por pagos al exterior"
"co_puc_236555","236555","For income earned abroad","False","liability_current","Por ingresos obtenidos en el exterior"
"co_puc_236560","236560","Disposal of property, plant and equipment, natural persons","False","liability_current","Enajenación propiedades planta y equipo, personas naturales"
"co_puc_236565","236565","For stamp duty","False","liability_current","Por impuesto de timbre"
"co_puc_236570","236570","Other withholdings and assets","False","liability_current","Otras retenciones y patrimonio"
"co_puc_236575","236575","Self-withholdings","False","liability_current","Autorretenciones"
"co_puc_236700","236700","Sales tax withheld","False","liability_current","Impuesto a las ventas retenido"
"co_puc_236800","236800","Industry and commerce tax withheld","False","liability_current","Impuesto de industria y comercio retenido"
"co_puc_237000","237000","Payroll withholdings and contributions","False","liability_current","Retenciones Y Aportes De Nomina"
"co_puc_237500","237500","Fees","False","liability_current","Cuotas Por Devolver"
"co_puc_238000","238000","Other creditors","False","liability_current","Acreedores Varios"
"co_puc_240400","240400","On rent and complementary","False","liability_current","De Renta Y Complementarios"
"co_puc_240805","240805","Accrued VAT","False","liability_current","IVA Generado"
"co_puc_240810","240810","Discountable VAT","False","liability_current","IVA Descontable"
"co_puc_240820","240820","Discountable VAT to simplified regime (Communal/Proportional)","False","liability_current","IVA Descontable a Regimen Simplificado (Commun/Proporcional) - Solo Esta la DIAN lo Interpreta Utilizable"
"co_puc_240821","240821","VAT withheld under simplified regime","False","liability_current","IVA retenido a regimen simplificado"
"co_puc_240825","240825","Accrued INC","False","liability_current","INC Generado"
"co_puc_240830","240830","Discountable INC","False","liability_current","INC Descontable"
"co_puc_241200","241200","On industry and commerce","False","liability_current","De Industria Y Comercio"
"co_puc_241600","241600","To the head company","False","liability_current","A La Propiedad Raiz"
"co_puc_242000","242000","Rights on public instruments","False","liability_current","Derechos Sobre Instrumentos Publicos"
"co_puc_242400","242400","On valuation","False","liability_current","De Valorizacion"
"co_puc_242800","242800","For tourism","False","liability_current","De Turismo"
"co_puc_243200","243200","For ports utilization","False","liability_current","Tasa Por Utilizacion De Puertos"
"co_puc_243600","243600","On vehicles","False","liability_current","De Vehiculos"
"co_puc_244000","244000","On public shows","False","liability_current","De Espectaculos Publicos"
"co_puc_244400","244400","On hydrocarbons and mines","False","liability_current","De Hidrocarburos Y Minas"
"co_puc_244800","244800","Royalties and taxes on small and medium mining","False","liability_current","Regalias E Impuestos A La Pequeña Y Mediana Mineria"
"co_puc_245200","245200","On coffee exports","False","liability_current","A Las Exportaciones Cafeteras"
"co_puc_245600","245600","On imports","False","liability_current","A Las Importaciones"
"co_puc_246000","246000","Development quotas","False","liability_current","Cuotas De Fomento"
"co_puc_246400","246400","On liquors, beers and cigarettes","False","liability_current","De Licores, Cervezas Y Cigarrillos"
"co_puc_246800","246800","On cattle sacrifice","False","liability_current","Al Sacrificio De Ganado"
"co_puc_247200","247200","On gambling and games","False","liability_current","Al Azar Y Juegos"
"co_puc_247600","247600","Taxes and royalties for land use","False","liability_current","Gravámenes y regalías por utilización del suelo"
"co_puc_249500","249500","Others","False","liability_current","Otras Inversiones"
"co_puc_249515","249515","IBUA","False","liability_current","IBUA"
"co_puc_249525","249525","ICUI","False","liability_current","ICUI"
"co_puc_250500","250500","Wages payable","False","liability_current","Salarios Por Pagar"
"co_puc_251000","251000","Consolidated layoffs","False","liability_current","Cesantias Consolidadas"
"co_puc_251500","251500","Interest on severance pay","False","liability_current","Intereses Sobre Cesantias"
"co_puc_252000","252000","Service bonus","False","liability_current","Prima De Servicios"
"co_puc_252500","252500","Consolidated vacations","False","liability_current","Vacaciones Consolidadas"
"co_puc_253000","253000","Extralegal benefits","False","liability_current","Prestaciones Extralegales"
"co_puc_253200","253200","Payable pensions","False","liability_current","Pensiones Por Pagar"
"co_puc_253500","253500","Retirement pensions and installments","False","liability_current","Cuotas Partes Pensiones De Jubilacion"
"co_puc_254000","254000","Labor indemnities","False","liability_current","Indemnizaciones Laborales"
"co_puc_260500","260500","For costs and expenses","False","liability_non_current","Para Costos Y Gastos"
"co_puc_261000","261000","For laboral obligations","False","liability_non_current","Para Obligaciones Laborales"
"co_puc_261500","261500","For fiscal obligations","False","liability_non_current","Para Obligaciones Fiscales"
"co_puc_262000","262000","For retirement pensions","False","liability_non_current","Pensiones De Jubilacion"
"co_puc_262500","262500","For urban planning works","False","liability_non_current","Para Obras De Urbanismo"
"co_puc_263000","263000","For maintenance and repair","False","liability_non_current","Para Mantenimiento Y Reparaciones"
"co_puc_263500","263500","For contingencies","False","liability_non_current","Para Contingencias"
"co_puc_264000","264000","For collateral obligations","False","liability_non_current","Para Obligaciones De Garantias"
"co_puc_269500","269500","Other provisions","False","liability_non_current","Provisiones Diversas"
"co_puc_270500","270500","Income received in advance","False","liability_non_current","Ingresos Recibidos Por Anticipado"
"co_puc_271000","271000","Payments","False","liability_non_current","Abonos Diferidos"
"co_puc_271500","271500","Profit on installment sales","False","liability_non_current","Utilidad Diferida En Ventas A Plazos"
"co_puc_272500","272500","Taxes","False","liability_non_current","Impuestos Diferidos"
"co_puc_280500","280500","Received advances","False","liability_current","Anticipos Y Avances Recibidos"
"co_puc_281000","281000","Received deposits","False","liability_current","Depositos Recibidos"
"co_puc_281500","281500","Income received from third parties","False","liability_current","Ingresos Recibidos Para Terceros"
"co_puc_282000","282000","Jointly operated accounts","False","liability_current","Cuentas De Operacion Conjunta"
"co_puc_282500","282500","Withholding on contracts with third parties","False","liability_current","Retenciones A Terceros Sobre Contratos"
"co_puc_283000","283000","Judicial liens","False","liability_non_current","Embargos Judiciales"
"co_puc_283500","283500","System creditors","False","liability_non_current","Acreedores Del Sistema"
"co_puc_284000","284000","Participation accounts","False","liability_non_current","Cuentas En Participacion"
"co_puc_289500","289500","Others","False","liability_non_current","Otras Inversiones"
"co_puc_290500","290500","Outstanding bonds","False","liability_non_current","Bonos En Circulacion"
"co_puc_291000","291000","Bonds obligatorily convertible into actions","False","liability_non_current","Bonos Obligatoriamente Convertibles En Acciones"
"co_puc_291500","291500","Commercial papers","False","liability_non_current","Papeles Comerciales"
"co_puc_292000","292000","Pension bonds","False","liability_non_current","Bonos pensionales"
"co_puc_292500","292500","Pension titles","False","liability_non_current","Títulos pensionales"
"co_puc_310500","310500","Subscribed and paid-in capital","False","equity","Capital Suscrito Y Pagado"
"co_puc_311500","311500","Social contributions","False","equity","Aportes Sociales"
"co_puc_312000","312000","Assigned capital","False","equity","Capital Asignado"
"co_puc_312500","312500","Supplementary investment to allocated capital","False","equity","Inversion Suplementaria Al Capital Asignado"
"co_puc_313000","313000","Equity of individuals","False","equity","Capital De Personas Naturales"
"co_puc_313500","313500","State Contributions","False","equity","Aportes Del Estado"
"co_puc_314000","314000","Social Fund","False","equity","Fondo Social"
"co_puc_320500","320500","Premium on placement of shares, quotas or parts of capital stock","False","equity","Prima En Colocacion De Acciones, Cuotas O Partes De Interes"
"co_puc_321000","321000","Donations","False","equity","Donaciones"
"co_puc_321500","321500","Goodwill","False","equity","Credito Mercantil"
"co_puc_322000","322000","Know how","False","equity","Know How"
"co_puc_322500","322500","Equity method surplus","False","equity","Superávit método de participación"
"co_puc_330500","330500","Mandatory reserves","False","equity","Reservas Obligatorias"
"co_puc_331000","331000","Statutory reserves","False","equity","Reservas Estatutarias"
"co_puc_331500","331500","Occasional reserves","False","equity","Reservas Ocasionales"
"co_puc_341000","341000","Fiscal consolidation","False","equity","Saneamiento Fiscal"
"co_puc_350500","350500","Dividends declared in shares","False","equity","Dividendos Decretados En Acciones"
"co_puc_351000","351000","Participations declared in shares or equity interests","False","equity","Participaciones Decretadas En Cuotas O Partes De Interes Social"
"co_puc_360500","360500","Results for the year – Profit","False","equity","Utilidad Del Ejercicio"
"co_puc_361000","361000","Results for the year – Loss","False","equity","Perdida Del Ejercicio"
"co_puc_370500","370500","Retained earnings","False","equity","Utilidades O Excedentes Acumulados"
"co_puc_371000","371000","Accumulated losses","False","equity","Perdidas Acumuladas"
"co_puc_380500","380500","Of investments","False","equity","De Inversiones"
"co_puc_381000","381000","Of property, plant and equipment","False","equity","De Propiedades Planta Y Equipo"
"co_puc_389500","389500","Of other assets","False","equity","De Otros Activos"
"co_puc_410500","410500","Agriculture, livestock, hunting and silviculture","False","income","Agricultura, Ganaderia, Caza Y Silvicultura"
"co_puc_411000","411000","Fishing","False","income","Pesca"
"co_puc_411500","411500","Mining and quarrying","False","income","Explotacion De Minas Y Canteras"
"co_puc_412000","412000","Manufacturing industries","False","income","Industrias Manufactureras"
"co_puc_412500","412500","Electricity, gas and water supply","False","income","Suministro De Electricidad, Gas Y Agua"
"co_puc_413000","413000","Construction","False","income","Construccion"
"co_puc_413500","413500","Wholesale and retail trade","False","income","Comercio Al Por Mayor Y Al Por Menor"
"co_puc_414000","414000","Hotels and restaurants","False","income","Hoteles Y Restaurantes"
"co_puc_414500","414500","Transportation, warehousing and communications","False","income","Transporte, Almacenamiento Y Comunicaciones"
"co_puc_415000","415000","Financial activity","False","income","Actividad Financiera"
"co_puc_415500","415500","Real estate, business and rental activities","False","income","Actividades Inmobiliarias, Empresariales Y De Alquiler"
"co_puc_416000","416000","Education","False","income","Enseñanza"
"co_puc_416500","416500","Health and social services","False","income","Servicios Sociales Y De Salud"
"co_puc_417000","417000","Other community, social and personal service activities","False","income","Otras Actividades De Servicios Comunitarios, Sociales Y Personales"
"co_puc_417500","417500","Returns on sales (DB)","False","income","Devoluciones, Rebajas Y Descuentos En Ventas (DB)"
"co_puc_420500","420500","Other sales","False","income","Otras Ventas"
"co_puc_421000","421000","Financial","False","income","Financieros"
"co_puc_421005","421005","Currency Exchange Gain","False","income","Intereses"
"co_puc_421040","421040","Conditional trade discounts","False","income","Financieros"
"co_puc_421500","421500","Dividends and participations","False","income","Dividendos Y Participaciones"
"co_puc_421800","421800","Income equity method","False","income","Ingresos método de participación"
"co_puc_422000","422000","Leases","False","income","Arrendamientos"
"co_puc_422500","422500","Commissions","False","income","Comisiones"
"co_puc_423000","423000","Fees","False","income","Cuotas Por Devolver"
"co_puc_423500","423500","Services","False","income","Servicios"
"co_puc_424000","424000","Gain on sale of investments","False","income","Utilidad En Venta De Inversiones"
"co_puc_424500","424500","Gain on sale of property, plant and equipment","False","income","Utilidad En Venta De Propiedades Planta Y Equipo"
"co_puc_424800","424800","Gain on sale of other assets","False","income","Utilidad En Venta De Otros Bienes"
"co_puc_425000","425000","Recoveries","False","income","Recuperaciones"
"co_puc_425500","425500","Indemnifications","False","income","Indemnizaciones"
"co_puc_426000","426000","Concession participations","False","income","Participaciones En Concesiones"
"co_puc_426500","426500","Revenues from prior years","False","income","Ingresos De Ejercicios Anteriores"
"co_puc_427500","427500","Returns on other sales (DB)","False","income","Devoluciones, Rebajas Y Descuentos En Otras Ventas (DB)"
"co_puc_428000","428000","Cash Difference Gain","False","income","Ganancia por diferencia de efectivo"
"co_puc_429500","429500","Others","False","income","Otras Inversiones"
"co_puc_510500","510500","Personnel expenses","False","expense","Gastos De Personal"
"co_puc_511000","511000","Fees","False","expense","Cuotas Por Devolver"
"co_puc_511500","511500","Taxes","False","expense","Impuestos Diferidos"
"co_puc_512000","512000","Leases","False","expense","Arrendamientos"
"co_puc_512500","512500","Contributions and affiliations","False","expense","Contribuciones Y Afiliaciones"
"co_puc_513000","513000","Insurance","False","expense","Seguros"
"co_puc_513500","513500","Services","False","expense","Servicios"
"co_puc_514000","514000","Legal expenses","False","expense","Gastos Legales"
"co_puc_514500","514500","Maintenance and repairs","False","expense","Mantenimiento Y Reparaciones"
"co_puc_515000","515000","Adequacy and installation","False","expense","Adecuacion E Instalacion"
"co_puc_515500","515500","Travel expenses","False","expense","Gastos De Viaje"
"co_puc_516000","516000","Depreciation","False","expense","Depreciaciones"
"co_puc_516500","516500","Amortizations","False","expense","Amortizaciones"
"co_puc_519500","519500","Others","False","expense","Otras Inversiones"
"co_puc_519900","519900","Provisions","False","expense","Provisiones"
"co_puc_520500","520500","Personnel expenses","False","expense","Gastos De Personal"
"co_puc_521000","521000","Fees","False","expense","Cuotas Por Devolver"
"co_puc_521500","521500","Taxes","False","expense","Impuestos Diferidos"
"co_puc_522000","522000","Leases","False","expense","Arrendamientos"
"co_puc_522500","522500","Contributions and affiliations","False","expense","Contribuciones Y Afiliaciones"
"co_puc_523000","523000","Insurance","False","expense","Seguros"
"co_puc_523500","523500","Services","False","expense","Servicios"
"co_puc_524000","524000","Legal expenses","False","expense","Gastos Legales"
"co_puc_524500","524500","Maintenance and repairs","False","expense","Mantenimiento Y Reparaciones"
"co_puc_525000","525000","Adequacy and installation","False","expense","Adecuacion E Instalacion"
"co_puc_525500","525500","Travel expenses","False","expense","Gastos De Viaje"
"co_puc_526000","526000","Depreciation","False","expense","Depreciaciones"
"co_puc_526500","526500","Amortizations","False","expense","Amortizaciones"
"co_puc_527000","527000","Financial-system readjustment","False","expense","Financieros - Reajuste Del Sistema"
"co_puc_527500","527500","Loss from equity method","False","expense","Pérdidas método de participación"
"co_puc_529500","529500","Others","False","expense","Otras Inversiones"
"co_puc_529900","529900","Provisions","False","expense","Provisiones"
"co_puc_530500","530500","Financial","False","expense","Financieros"
"co_puc_530505","530505","Currency Exchange Loss","False","expense","Gastos Bancarios"
"co_puc_530535","530535","Conditional trade discounts","False","expense","Financieros"
"co_puc_531000","531000","Loss on sale and retirement of assets","False","expense","Perdida En Venta Y Retiro De Bienes"
"co_puc_531300","531300","Loss from equity method","False","expense","Pérdidas método de participación"
"co_puc_531500","531500","Extraordinary expenses","False","expense","Gastos Extraordinarios"
"co_puc_532000","532000","Cash Difference Loss","False","expense","Pérdida por diferencia de caja"
"co_puc_539500","539500","Miscellaneous expenses","False","expense","Gastos Diversos"
"co_puc_540500","540500","Income tax and supplementary taxes","False","expense","Impuesto De Renta Y Complementarios"
"co_puc_590500","590500","Profit and Loss","False","expense","Ganancias Y Perdidas"
"co_puc_610000","610000","Cost of sales and provision of services","False","expense_direct_cost","Costo De Ventas Y De Prestacion De Servicios"
"co_puc_610500","610500","Agriculture, livestock, hunting and forestry","False","expense_direct_cost",""
"co_puc_611000","611000","Fishing","False","expense_direct_cost","Pesca"
"co_puc_611500","611500","Mining and quarrying","False","expense_direct_cost","Explotacion De Minas Y Canteras"
"co_puc_612000","612000","Manufacturing industries","False","expense_direct_cost","Industrias Manufactureras"
"co_puc_612500","612500","Electricity, gas and water supply","False","expense_direct_cost","Suministro De Electricidad, Gas Y Agua"
"co_puc_613000","613000","Construction","False","expense_direct_cost","Construccion"
"co_puc_613500","613500","Wholesale and retail trade","False","expense_direct_cost","Comercio Al Por Mayor Y Al Por Menor"
"co_puc_614000","614000","Hotels and restaurants","False","expense_direct_cost","Hoteles Y Restaurantes"
"co_puc_614500","614500","Transportation, warehousing and communications","False","expense_direct_cost","Transporte, Almacenamiento Y Comunicaciones"
"co_puc_615000","615000","Financial activity","False","expense_direct_cost","Actividad Financiera"
"co_puc_615500","615500","Real estate, business and rental activities","False","expense_direct_cost","Actividades Inmobiliarias, Empresariales Y De Alquiler"
"co_puc_616000","616000","Education","False","expense_direct_cost","Enseñanza"
"co_puc_616500","616500","Health and social services","False","expense_direct_cost","Servicios Sociales Y De Salud"
"co_puc_617000","617000","Other community, social and personal service activities","False","expense_direct_cost","Otras Actividades De Servicios Comunitarios, Sociales Y Personales"
"co_puc_620500","620500","Of goods","False","expense_direct_cost","De mercancías"
"co_puc_621000","621000","Of raw materials","False","expense_direct_cost","De materias primas"
"co_puc_621500","621500","Of indirect materials","False","expense_direct_cost","De materiales indirectos"
"co_puc_622000","622000","Of energy","False","expense_direct_cost","Compra de energía"
"co_puc_622500","622500","Returns on purchases (CR)","False","expense_direct_cost","Devoluciones en compras (CR)"
"co_puc_710000","710000","Production or operating costs - Raw materials","False","expense_direct_cost","Materia prima"
"co_puc_720000","720000","Production or operating costs - Direct labor","False","expense_direct_cost","Mano de obra directa"
"co_puc_730000","730000","Production or operating costs - Indirect costs","False","expense_direct_cost","Costos indirectos"
"co_puc_740000","740000","Production or operating costs - Contracts for services","False","expense_direct_cost","Contratos de servicios"
"co_puc_810500","810500","Goods and securities delivered in custody","False","off_balance","Bienes y valores entregados en custodia"
"co_puc_811000","811000","Goods and securities pledged as collateral","False","off_balance","Bienes y valores entregados en garantía"
"co_puc_811500","811500","Assets and securities held by third parties","False","off_balance","Bienes y valores en poder de terceros"
"co_puc_812000","812000","Litigation and/or lawsuits","False","off_balance","Litigios y/o demandas"
"co_puc_812500","812500","Purchase and sale promises","False","off_balance","Promesas De Compra Venta"
"co_puc_819500","819500","Others","False","off_balance","Otras Inversiones"
"co_puc_820000","820000","Tax debtors","False","off_balance","Deudoras fiscales"
"co_puc_830500","830500","Assets received under finance lease","False","off_balance","Bienes recibidos en arrendamiento financiero"
"co_puc_831000","831000","Unplaced investment securities","False","off_balance","Títulos de inversión no colocados"
"co_puc_831500","831500","Property, plant and equipment fully depreciated, depleted and/or amortized","False","off_balance","Propiedades, planta y equipo totalmente depreciados, agotados y/o amortizados"
"co_puc_832000","832000","Unused receivables","False","off_balance","Créditos a favor no utilizados"
"co_puc_832500","832500","Written-off assets","False","off_balance","Activos castigados"
"co_puc_833000","833000","Amortized investment securities","False","off_balance","Títulos de inversión amortizados"
"co_puc_833500","833500","Capitalization for equity revaluation","False","off_balance","Capitalización por revalorización de patrimonio"
"co_puc_839500","839500","Other control debtor accounts","False","off_balance","Otras cuentas deudoras de control"
"co_puc_840000","840000","Contingent assets per contra (CR)","False","off_balance","Derechos contingentes por contra (CR)"
"co_puc_850000","850000","Tax debtors per contra (CR)","False","off_balance","Deudoras fiscales por contra (CR)"
"co_puc_860000","860000","Debtors control per contra (CR)","False","off_balance","Deudoras de control por contra (CR)"
"co_puc_910500","910500","Goods and securities received in custody","False","off_balance","Bienes y valores recibidos en custodia"
"co_puc_911000","911000","Goods and securities received as collateral","False","off_balance","Bienes y valores recibidos en garantía"
"co_puc_911500","911500","Assets and securities received as collateral","False","off_balance","Bienes y valores recibidos de terceros"
"co_puc_912000","912000","Assets and securities received as collateral","False","off_balance","Bienes y valores recibidos de terceros"
"co_puc_912500","912500","Purchase and sale promises","False","off_balance","Promesas De Compra Venta"
"co_puc_913000","913000","Delegated administration contracts","False","off_balance","Contratos de administración delegada"
"co_puc_913500","913500","Participation accounts","False","off_balance","Cuentas En Participacion"
"co_puc_919500","919500","Others","False","off_balance","Otras Inversiones"
"co_puc_920000","920000","Tax creditors","False","off_balance","Acreedoras fiscales"
"co_puc_930500","930500","Financial leasing contracts","False","off_balance","Contratos de arrendamiento financiero"
"co_puc_939500","939500","Other control creditors","False","off_balance","Otras cuentas de orden acreedoras de control"
"co_puc_940000","940000","Contingent liabilities per contra (DB)","False","off_balance","Responsabilidades contingentes por contra (DB)"
"co_puc_950000","950000","Tax creditors per contra (DB)","False","off_balance","Acreedoras fiscales por contra (DB)"
"co_puc_960000","960000","Creditors control per contra (DB)","False","off_balance","Acreedoras de control por contra (DB)"
1 id code name reconcile account_type name@es
2 co_puc_112000 112000 Savings account False asset_current Cuentas De Ahorro
3 co_puc_112500 112500 Funds False asset_current Fondos
4 co_puc_120500 120500 Shares False asset_current Acciones
5 co_puc_121000 121000 Quotas or parts of social interest False asset_current Cuotas O Partes De Interes Social
6 co_puc_121500 121500 Bonds False asset_current Bonos
7 co_puc_122000 122000 Banknotes False asset_current Cedulas
8 co_puc_122500 122500 Certificates False asset_current Certificados
9 co_puc_123000 123000 Commercial papers False asset_current Papeles Comerciales
10 co_puc_123500 123500 Titles False asset_current Titulos
11 co_puc_124000 124000 Bank or financial acceptances False asset_current Aceptaciones Bancarias O Financieras
12 co_puc_124500 124500 Fiduciary rights False asset_current Derechos Fiduciarios
13 co_puc_125000 125000 Traded investment repurchase rights False asset_current Derechos De Recompra De Inversiones Negociadas Repos)
14 co_puc_125500 125500 Compulsory investments False asset_current Obligatorias
15 co_puc_126000 126000 Participating accounts False asset_current Cuentas En Participacion
16 co_puc_129500 129500 Others False asset_current Otras Inversiones
17 co_puc_129900 129900 Provisions False asset_current Provisiones
18 co_puc_130500 130500 Customers True asset_receivable Clientes
19 co_puc_130507 130507 POS Customers True asset_receivable
20 co_puc_131000 131000 Business checking accounts True asset_receivable Cuentas Corrientes Comerciales
21 co_puc_131500 131500 Accounts receivable from parent company True asset_receivable Cuentas Por Cobrar A Casa Matriz
22 co_puc_132000 132000 Accounts receivable from related parties True asset_receivable Cuentas Por Cobrar A Vinculados Economicos
23 co_puc_132300 132300 Accounts receivable from director True asset_receivable Cuentas por cobrar a directores
24 co_puc_132500 132500 Accounts receivable from partners and shareholders True asset_receivable Cuentas Por Cobrar A Socios Y Accionistas
25 co_puc_132800 132800 Contributions receivable True asset_receivable Aportes Por Cobrar
26 co_puc_133000 133000 Advances False asset_current Anticipos Y Avances
27 co_puc_133200 133200 Joint operating accounts False asset_current Cuentas De Operacion Conjunta
28 co_puc_133500 133500 Deposits False asset_current Depositos
29 co_puc_134000 134000 Purchase and sale promises False asset_current Promesas De Compra Venta
30 co_puc_134500 134500 Cash receipts False asset_current Ingresos Por Cobrar
31 co_puc_135000 135000 Withholding on contracts False asset_current Retencion Sobre Contratos
32 co_puc_135500 135500 Advance payment of taxes and contributions or balances in favor False asset_current Anticipo De Impuestos Y Contribuciones O Saldos A Favor
33 co_puc_135505 135505 VAT Receivable False asset_current Anticipo De Impuestos De Renta Y Complementarios
34 co_puc_135515 135515 Withheld at source False asset_current Retencion En La Fuente
35 co_puc_135517 135517 Sales Tax Withheld False asset_current Impuesto a las ventas retenido
36 co_puc_135518 135518 Industry and commerce tax withheld False asset_current Impuesto de industria y comercio retenido
37 co_puc_136000 136000 Claims False asset_current Reclamaciones
38 co_puc_136500 136500 Accounts receivable from employees False asset_current Cuentas Por Cobrar A Trabajadores
39 co_puc_137000 137000 Loans to individuals False asset_current Prestamos A Particulares
40 co_puc_138000 138000 Others False asset_current Otras Inversiones
41 co_puc_138500 138500 Traded portfolio repurchase rights False asset_current Derechos De Recompra De Cartera Negociada
42 co_puc_139000 139000 Difficult to collect debts False asset_current Deudas De Dificil Cobro
43 co_puc_139900 139900 Provisions False asset_current Provisiones
44 co_puc_140500 140500 Raw materials False asset_current Materias Primas
45 co_puc_141000 141000 Products in process False asset_current Productos En Proceso
46 co_puc_141500 141500 Construction works in progress False asset_current Obras De Construccion En Curso
47 co_puc_141700 141700 Urban planning works False asset_current Obras De Urbanismo
48 co_puc_142000 142000 Execution contracts False asset_current Contratos En Ejecucion
49 co_puc_142500 142500 Crops in development False asset_current Cultivos En Desarrollo
50 co_puc_142800 142800 Agricultural plantations False asset_current Plantaciones agrícolas
51 co_puc_143000 143000 Finished products False asset_current Productos Terminados
52 co_puc_143500 143500 Goods not manufactured by the company False asset_current Mercancias No Fabricadas Por La Empresa
53 co_puc_144000 144000 Real estate for sale False asset_current Bienes Raices Para La Venta
54 co_puc_144500 144500 Livestock False asset_current Semovientes
55 co_puc_145000 145000 Land False asset_current Terrenos
56 co_puc_145500 145500 Materials, spare parts and accessories False asset_current Materiales, Repuestos Y Accesorios
57 co_puc_146000 146000 Containers and packaging False asset_current Envases Y Empaques
58 co_puc_146500 146500 Inventories in transit False asset_current Inventarios En Transito
59 co_puc_146501 146501 Stock Variation False expense Variación de Existencias
60 co_puc_149900 149900 Provisions False asset_current Provisiones
61 co_puc_150400 150400 Land False asset_non_current Terrenos
62 co_puc_150600 150600 Materials for oil projects False asset_non_current Materiales Proyectos Petroleros
63 co_puc_150800 150800 Constructions in progress False asset_non_current Construcciones En Curso
64 co_puc_151200 151200 Machinery and equipment in assembly False asset_non_current Maquinaria Y Equipos En Montaje
65 co_puc_151600 151600 Constructions and buildings False asset_non_current Construcciones Y Edificaciones
66 co_puc_152000 152000 Machinery and equipment False asset_non_current Maquinaria Y Equipo
67 co_puc_152400 152400 Office furnitures False asset_non_current Equipo De Oficina
68 co_puc_152800 152800 Computer and communication equipment False asset_non_current Equipo De Computacion Y Comunicacion
69 co_puc_153200 153200 Medical and scientific equipment False asset_non_current Equipo Medico - Cientifico
70 co_puc_153600 153600 Hotel and restaurant equipment False asset_non_current Equipo De Hoteles Y Restaurantes
71 co_puc_154000 154000 Fleet and transport equipment False asset_non_current Flota Y Equipo De Transporte
72 co_puc_154400 154400 River and/or maritime fleet and equipment False asset_non_current Flota Y Equipo Fluvial Y/O Maritimo
73 co_puc_154800 154800 Air fleet and equipment False asset_non_current Flota Y Equipo Aereo
74 co_puc_155200 155200 Railway fleet and equipment False asset_non_current Flota Y Equipo Ferreo
75 co_puc_155600 155600 Aqueducts, plants and networks False asset_non_current Acueductos Plantas Y Redes
76 co_puc_156000 156000 Surveillance equipment False asset_non_current Armamento De Vigilancia
77 co_puc_156200 156200 Containers and packaging False asset_non_current Envases Y Empaques
78 co_puc_156400 156400 Agricultural and forestry plantations False asset_non_current Plantaciones Agricolas Y Forestales
79 co_puc_156800 156800 Communication routes False asset_non_current Vias De Comunicacion
80 co_puc_157200 157200 Mines and quarry False asset_non_current Minas Y Canteras
81 co_puc_157600 157600 Artesian wells False asset_non_current Pozos Artesianos
82 co_puc_158000 158000 Fields, sites False asset_non_current Yacimientos
83 co_puc_158400 158400 Livestock False asset_non_current Semovientes
84 co_puc_158800 158800 Property, plant and equipment in transit False asset_non_current Propiedades Planta Y Equipo En Transito
85 co_puc_159200 159200 Accumulated depreciation False asset_non_current Depreciacion Acumulada
86 co_puc_159600 159600 Deferred depreciation False asset_non_current Depreciacion Diferida
87 co_puc_159700 159700 Accumulated amortization False asset_non_current Amortizacion Acumulada
88 co_puc_159800 159800 Accumulated depletion False asset_non_current Agotamiento Acumulado
89 co_puc_159900 159900 Provisions False asset_non_current Provisiones
90 co_puc_160500 160500 Goodwill False asset_non_current Credito Mercantil
91 co_puc_161000 161000 Brands and trademarks False asset_non_current Marcas
92 co_puc_161500 161500 Patents False asset_non_current Patentes
93 co_puc_162000 162000 Concessions and franchises False asset_non_current Concesiones Y Franquicias
94 co_puc_162500 162500 Copyrights False asset_non_current Derechos
95 co_puc_163000 163000 Know how False asset_non_current Know How
96 co_puc_163500 163500 Licenses False asset_non_current Licencias
97 co_puc_169800 169800 Accumulated depreciation False asset_non_current Depreciacion Acumulada
98 co_puc_169900 169900 Provisions False asset_non_current Provisiones
99 co_puc_170500 170500 Prepaid costs False asset_current Gastos Pagados Por Anticipado
100 co_puc_171000 171000 Charges False asset_current Cargos Diferidos
101 co_puc_171500 171500 Exploration costs to be amortized False asset_non_current Costos De Exploracion Por Amortizar
102 co_puc_172000 172000 Exploitation and development costs False asset_non_current Costos De Explotacion Y Desarrollo
103 co_puc_179801 179801 Accumulated amortization (for current assets) False asset_current Amortización acumulada (para activos corrientes)
104 co_puc_179802 179802 Accumulated amortization (for non-current assets) False asset_non_current Amortización acumulada (para activos no corrientes)
105 co_puc_180500 180500 Art and culture goods False asset_non_current Bienes De Arte Y Cultura
106 co_puc_189500 189500 Various assets False asset_non_current Diversos
107 co_puc_189900 189900 Provisions False asset_current Provisiones
108 co_puc_190500 190500 Of investments False asset_non_current De Inversiones
109 co_puc_191000 191000 Of Property, plant & equipment False asset_non_current De Propiedades Planta Y Equipo
110 co_puc_199500 199500 Of other assets False asset_non_current De Otros Activos
111 co_puc_210500 210500 National banks False liability_current Bancos Nacionales
112 co_puc_211000 211000 Foreign banks False liability_current Bancos Del Exterior
113 co_puc_211500 211500 Financial corporations False liability_current Corporaciones Financieras
114 co_puc_212000 212000 Trade finance companies False liability_current Compañías De Financiamiento Comercial
115 co_puc_212500 212500 Savings and housing corporations False liability_current Corporaciones De Ahorro Y Vivienda
116 co_puc_213000 213000 Foreign financial entities False liability_current Entidades Financieras Del Exterior
117 co_puc_213500 213500 Traded investment repurchase commitments False liability_current Compromisos De Recompra De Inversiones Negociadas
118 co_puc_214000 214000 Traded portfolio repurchase commitments False liability_current Compromisos De Recompra De Cartera Negociada
119 co_puc_214500 214500 Governmental obligations False liability_current Obligaciones Gubernamentales
120 co_puc_219500 219500 Others False liability_current Otras Inversiones
121 co_puc_220500 220500 National True liability_payable Nacionales
122 co_puc_221000 221000 Foreign True liability_payable Del Exterior
123 co_puc_221500 221500 Business checking accounts False liability_current Cuentas Corrientes Comerciales
124 co_puc_222000 222000 Parent company False liability_current Casa Matriz
125 co_puc_222500 222500 Related companies False liability_current Compañías Vinculadas
126 co_puc_230500 230500 Business checking accounts False liability_current Cuentas Corrientes Comerciales
127 co_puc_231000 231000 To parent company False liability_current A Casa Matriz
128 co_puc_231500 231500 To related companies False liability_current A Compañías Vinculadas
129 co_puc_232000 232000 To contractors False liability_current A Contratistas
130 co_puc_233000 233000 Purchase orders to use False liability_current Ordenes De Compra Por Utilizar
131 co_puc_233500 233500 Costs and expenses False liability_current Costos Y Gastos Por Pagar
132 co_puc_234000 234000 Installations False liability_current Instalamentos Por Pagar
133 co_puc_234500 234500 Official creditors False liability_current Acreedores Oficiales
134 co_puc_235000 235000 Royalties False liability_current Regalias Por Pagar
135 co_puc_235500 235500 Debts with shareholders and partners False liability_current Deudas Con Accionistas O Socios
136 co_puc_235700 235700 Debts with directors False liability_current Deudas con directores
137 co_puc_236000 236000 Dividends or shares False liability_current Dividendos O Participaciones Por Pagar
138 co_puc_236500 236500 Withheld at source False liability_current Retencion En La Fuente
139 co_puc_236505 236505 Labor wages and payments False liability_current Salarios y pagos laborales
140 co_puc_236510 236510 Dividends and/or participations False liability_current Dividendos y/o participaciones
141 co_puc_236515 236515 Fees False liability_current Cuotas Por Devolver
142 co_puc_236520 236520 Commissions False liability_current Comisiones
143 co_puc_236525 236525 Services False liability_current Servicios
144 co_puc_236530 236530 Leases False liability_current Arrendamientos
145 co_puc_236535 236535 Financial returns False liability_current Rendimientos financieros
146 co_puc_236540 236540 Purchases False liability_current Compras
147 co_puc_236545 236545 Lotteries, raffles, bets and similar False liability_current Loterías, rifas, apuestas y similares
148 co_puc_236550 236550 For payments abroad False liability_current Por pagos al exterior
149 co_puc_236555 236555 For income earned abroad False liability_current Por ingresos obtenidos en el exterior
150 co_puc_236560 236560 Disposal of property, plant and equipment, natural persons False liability_current Enajenación propiedades planta y equipo, personas naturales
151 co_puc_236565 236565 For stamp duty False liability_current Por impuesto de timbre
152 co_puc_236570 236570 Other withholdings and assets False liability_current Otras retenciones y patrimonio
153 co_puc_236575 236575 Self-withholdings False liability_current Autorretenciones
154 co_puc_236700 236700 Sales tax withheld False liability_current Impuesto a las ventas retenido
155 co_puc_236800 236800 Industry and commerce tax withheld False liability_current Impuesto de industria y comercio retenido
156 co_puc_237000 237000 Payroll withholdings and contributions False liability_current Retenciones Y Aportes De Nomina
157 co_puc_237500 237500 Fees False liability_current Cuotas Por Devolver
158 co_puc_238000 238000 Other creditors False liability_current Acreedores Varios
159 co_puc_240400 240400 On rent and complementary False liability_current De Renta Y Complementarios
160 co_puc_240805 240805 Accrued VAT False liability_current IVA Generado
161 co_puc_240810 240810 Discountable VAT False liability_current IVA Descontable
162 co_puc_240820 240820 Discountable VAT to simplified regime (Communal/Proportional) False liability_current IVA Descontable a Regimen Simplificado (Commun/Proporcional) - Solo Esta la DIAN lo Interpreta Utilizable
163 co_puc_240821 240821 VAT withheld under simplified regime False liability_current IVA retenido a regimen simplificado
164 co_puc_240825 240825 Accrued INC False liability_current INC Generado
165 co_puc_240830 240830 Discountable INC False liability_current INC Descontable
166 co_puc_241200 241200 On industry and commerce False liability_current De Industria Y Comercio
167 co_puc_241600 241600 To the head company False liability_current A La Propiedad Raiz
168 co_puc_242000 242000 Rights on public instruments False liability_current Derechos Sobre Instrumentos Publicos
169 co_puc_242400 242400 On valuation False liability_current De Valorizacion
170 co_puc_242800 242800 For tourism False liability_current De Turismo
171 co_puc_243200 243200 For ports utilization False liability_current Tasa Por Utilizacion De Puertos
172 co_puc_243600 243600 On vehicles False liability_current De Vehiculos
173 co_puc_244000 244000 On public shows False liability_current De Espectaculos Publicos
174 co_puc_244400 244400 On hydrocarbons and mines False liability_current De Hidrocarburos Y Minas
175 co_puc_244800 244800 Royalties and taxes on small and medium mining False liability_current Regalias E Impuestos A La Pequeña Y Mediana Mineria
176 co_puc_245200 245200 On coffee exports False liability_current A Las Exportaciones Cafeteras
177 co_puc_245600 245600 On imports False liability_current A Las Importaciones
178 co_puc_246000 246000 Development quotas False liability_current Cuotas De Fomento
179 co_puc_246400 246400 On liquors, beers and cigarettes False liability_current De Licores, Cervezas Y Cigarrillos
180 co_puc_246800 246800 On cattle sacrifice False liability_current Al Sacrificio De Ganado
181 co_puc_247200 247200 On gambling and games False liability_current Al Azar Y Juegos
182 co_puc_247600 247600 Taxes and royalties for land use False liability_current Gravámenes y regalías por utilización del suelo
183 co_puc_249500 249500 Others False liability_current Otras Inversiones
184 co_puc_249515 249515 IBUA False liability_current IBUA
185 co_puc_249525 249525 ICUI False liability_current ICUI
186 co_puc_250500 250500 Wages payable False liability_current Salarios Por Pagar
187 co_puc_251000 251000 Consolidated layoffs False liability_current Cesantias Consolidadas
188 co_puc_251500 251500 Interest on severance pay False liability_current Intereses Sobre Cesantias
189 co_puc_252000 252000 Service bonus False liability_current Prima De Servicios
190 co_puc_252500 252500 Consolidated vacations False liability_current Vacaciones Consolidadas
191 co_puc_253000 253000 Extralegal benefits False liability_current Prestaciones Extralegales
192 co_puc_253200 253200 Payable pensions False liability_current Pensiones Por Pagar
193 co_puc_253500 253500 Retirement pensions and installments False liability_current Cuotas Partes Pensiones De Jubilacion
194 co_puc_254000 254000 Labor indemnities False liability_current Indemnizaciones Laborales
195 co_puc_260500 260500 For costs and expenses False liability_non_current Para Costos Y Gastos
196 co_puc_261000 261000 For laboral obligations False liability_non_current Para Obligaciones Laborales
197 co_puc_261500 261500 For fiscal obligations False liability_non_current Para Obligaciones Fiscales
198 co_puc_262000 262000 For retirement pensions False liability_non_current Pensiones De Jubilacion
199 co_puc_262500 262500 For urban planning works False liability_non_current Para Obras De Urbanismo
200 co_puc_263000 263000 For maintenance and repair False liability_non_current Para Mantenimiento Y Reparaciones
201 co_puc_263500 263500 For contingencies False liability_non_current Para Contingencias
202 co_puc_264000 264000 For collateral obligations False liability_non_current Para Obligaciones De Garantias
203 co_puc_269500 269500 Other provisions False liability_non_current Provisiones Diversas
204 co_puc_270500 270500 Income received in advance False liability_non_current Ingresos Recibidos Por Anticipado
205 co_puc_271000 271000 Payments False liability_non_current Abonos Diferidos
206 co_puc_271500 271500 Profit on installment sales False liability_non_current Utilidad Diferida En Ventas A Plazos
207 co_puc_272500 272500 Taxes False liability_non_current Impuestos Diferidos
208 co_puc_280500 280500 Received advances False liability_current Anticipos Y Avances Recibidos
209 co_puc_281000 281000 Received deposits False liability_current Depositos Recibidos
210 co_puc_281500 281500 Income received from third parties False liability_current Ingresos Recibidos Para Terceros
211 co_puc_282000 282000 Jointly operated accounts False liability_current Cuentas De Operacion Conjunta
212 co_puc_282500 282500 Withholding on contracts with third parties False liability_current Retenciones A Terceros Sobre Contratos
213 co_puc_283000 283000 Judicial liens False liability_non_current Embargos Judiciales
214 co_puc_283500 283500 System creditors False liability_non_current Acreedores Del Sistema
215 co_puc_284000 284000 Participation accounts False liability_non_current Cuentas En Participacion
216 co_puc_289500 289500 Others False liability_non_current Otras Inversiones
217 co_puc_290500 290500 Outstanding bonds False liability_non_current Bonos En Circulacion
218 co_puc_291000 291000 Bonds obligatorily convertible into actions False liability_non_current Bonos Obligatoriamente Convertibles En Acciones
219 co_puc_291500 291500 Commercial papers False liability_non_current Papeles Comerciales
220 co_puc_292000 292000 Pension bonds False liability_non_current Bonos pensionales
221 co_puc_292500 292500 Pension titles False liability_non_current Títulos pensionales
222 co_puc_310500 310500 Subscribed and paid-in capital False equity Capital Suscrito Y Pagado
223 co_puc_311500 311500 Social contributions False equity Aportes Sociales
224 co_puc_312000 312000 Assigned capital False equity Capital Asignado
225 co_puc_312500 312500 Supplementary investment to allocated capital False equity Inversion Suplementaria Al Capital Asignado
226 co_puc_313000 313000 Equity of individuals False equity Capital De Personas Naturales
227 co_puc_313500 313500 State Contributions False equity Aportes Del Estado
228 co_puc_314000 314000 Social Fund False equity Fondo Social
229 co_puc_320500 320500 Premium on placement of shares, quotas or parts of capital stock False equity Prima En Colocacion De Acciones, Cuotas O Partes De Interes
230 co_puc_321000 321000 Donations False equity Donaciones
231 co_puc_321500 321500 Goodwill False equity Credito Mercantil
232 co_puc_322000 322000 Know how False equity Know How
233 co_puc_322500 322500 Equity method surplus False equity Superávit método de participación
234 co_puc_330500 330500 Mandatory reserves False equity Reservas Obligatorias
235 co_puc_331000 331000 Statutory reserves False equity Reservas Estatutarias
236 co_puc_331500 331500 Occasional reserves False equity Reservas Ocasionales
237 co_puc_341000 341000 Fiscal consolidation False equity Saneamiento Fiscal
238 co_puc_350500 350500 Dividends declared in shares False equity Dividendos Decretados En Acciones
239 co_puc_351000 351000 Participations declared in shares or equity interests False equity Participaciones Decretadas En Cuotas O Partes De Interes Social
240 co_puc_360500 360500 Results for the year – Profit False equity Utilidad Del Ejercicio
241 co_puc_361000 361000 Results for the year – Loss False equity Perdida Del Ejercicio
242 co_puc_370500 370500 Retained earnings False equity Utilidades O Excedentes Acumulados
243 co_puc_371000 371000 Accumulated losses False equity Perdidas Acumuladas
244 co_puc_380500 380500 Of investments False equity De Inversiones
245 co_puc_381000 381000 Of property, plant and equipment False equity De Propiedades Planta Y Equipo
246 co_puc_389500 389500 Of other assets False equity De Otros Activos
247 co_puc_410500 410500 Agriculture, livestock, hunting and silviculture False income Agricultura, Ganaderia, Caza Y Silvicultura
248 co_puc_411000 411000 Fishing False income Pesca
249 co_puc_411500 411500 Mining and quarrying False income Explotacion De Minas Y Canteras
250 co_puc_412000 412000 Manufacturing industries False income Industrias Manufactureras
251 co_puc_412500 412500 Electricity, gas and water supply False income Suministro De Electricidad, Gas Y Agua
252 co_puc_413000 413000 Construction False income Construccion
253 co_puc_413500 413500 Wholesale and retail trade False income Comercio Al Por Mayor Y Al Por Menor
254 co_puc_414000 414000 Hotels and restaurants False income Hoteles Y Restaurantes
255 co_puc_414500 414500 Transportation, warehousing and communications False income Transporte, Almacenamiento Y Comunicaciones
256 co_puc_415000 415000 Financial activity False income Actividad Financiera
257 co_puc_415500 415500 Real estate, business and rental activities False income Actividades Inmobiliarias, Empresariales Y De Alquiler
258 co_puc_416000 416000 Education False income Enseñanza
259 co_puc_416500 416500 Health and social services False income Servicios Sociales Y De Salud
260 co_puc_417000 417000 Other community, social and personal service activities False income Otras Actividades De Servicios Comunitarios, Sociales Y Personales
261 co_puc_417500 417500 Returns on sales (DB) False income Devoluciones, Rebajas Y Descuentos En Ventas (DB)
262 co_puc_420500 420500 Other sales False income Otras Ventas
263 co_puc_421000 421000 Financial False income Financieros
264 co_puc_421005 421005 Currency Exchange Gain False income Intereses
265 co_puc_421040 421040 Conditional trade discounts False income Financieros
266 co_puc_421500 421500 Dividends and participations False income Dividendos Y Participaciones
267 co_puc_421800 421800 Income equity method False income Ingresos método de participación
268 co_puc_422000 422000 Leases False income Arrendamientos
269 co_puc_422500 422500 Commissions False income Comisiones
270 co_puc_423000 423000 Fees False income Cuotas Por Devolver
271 co_puc_423500 423500 Services False income Servicios
272 co_puc_424000 424000 Gain on sale of investments False income Utilidad En Venta De Inversiones
273 co_puc_424500 424500 Gain on sale of property, plant and equipment False income Utilidad En Venta De Propiedades Planta Y Equipo
274 co_puc_424800 424800 Gain on sale of other assets False income Utilidad En Venta De Otros Bienes
275 co_puc_425000 425000 Recoveries False income Recuperaciones
276 co_puc_425500 425500 Indemnifications False income Indemnizaciones
277 co_puc_426000 426000 Concession participations False income Participaciones En Concesiones
278 co_puc_426500 426500 Revenues from prior years False income Ingresos De Ejercicios Anteriores
279 co_puc_427500 427500 Returns on other sales (DB) False income Devoluciones, Rebajas Y Descuentos En Otras Ventas (DB)
280 co_puc_428000 428000 Cash Difference Gain False income Ganancia por diferencia de efectivo
281 co_puc_429500 429500 Others False income Otras Inversiones
282 co_puc_510500 510500 Personnel expenses False expense Gastos De Personal
283 co_puc_511000 511000 Fees False expense Cuotas Por Devolver
284 co_puc_511500 511500 Taxes False expense Impuestos Diferidos
285 co_puc_512000 512000 Leases False expense Arrendamientos
286 co_puc_512500 512500 Contributions and affiliations False expense Contribuciones Y Afiliaciones
287 co_puc_513000 513000 Insurance False expense Seguros
288 co_puc_513500 513500 Services False expense Servicios
289 co_puc_514000 514000 Legal expenses False expense Gastos Legales
290 co_puc_514500 514500 Maintenance and repairs False expense Mantenimiento Y Reparaciones
291 co_puc_515000 515000 Adequacy and installation False expense Adecuacion E Instalacion
292 co_puc_515500 515500 Travel expenses False expense Gastos De Viaje
293 co_puc_516000 516000 Depreciation False expense Depreciaciones
294 co_puc_516500 516500 Amortizations False expense Amortizaciones
295 co_puc_519500 519500 Others False expense Otras Inversiones
296 co_puc_519900 519900 Provisions False expense Provisiones
297 co_puc_520500 520500 Personnel expenses False expense Gastos De Personal
298 co_puc_521000 521000 Fees False expense Cuotas Por Devolver
299 co_puc_521500 521500 Taxes False expense Impuestos Diferidos
300 co_puc_522000 522000 Leases False expense Arrendamientos
301 co_puc_522500 522500 Contributions and affiliations False expense Contribuciones Y Afiliaciones
302 co_puc_523000 523000 Insurance False expense Seguros
303 co_puc_523500 523500 Services False expense Servicios
304 co_puc_524000 524000 Legal expenses False expense Gastos Legales
305 co_puc_524500 524500 Maintenance and repairs False expense Mantenimiento Y Reparaciones
306 co_puc_525000 525000 Adequacy and installation False expense Adecuacion E Instalacion
307 co_puc_525500 525500 Travel expenses False expense Gastos De Viaje
308 co_puc_526000 526000 Depreciation False expense Depreciaciones
309 co_puc_526500 526500 Amortizations False expense Amortizaciones
310 co_puc_527000 527000 Financial-system readjustment False expense Financieros - Reajuste Del Sistema
311 co_puc_527500 527500 Loss from equity method False expense Pérdidas método de participación
312 co_puc_529500 529500 Others False expense Otras Inversiones
313 co_puc_529900 529900 Provisions False expense Provisiones
314 co_puc_530500 530500 Financial False expense Financieros
315 co_puc_530505 530505 Currency Exchange Loss False expense Gastos Bancarios
316 co_puc_530535 530535 Conditional trade discounts False expense Financieros
317 co_puc_531000 531000 Loss on sale and retirement of assets False expense Perdida En Venta Y Retiro De Bienes
318 co_puc_531300 531300 Loss from equity method False expense Pérdidas método de participación
319 co_puc_531500 531500 Extraordinary expenses False expense Gastos Extraordinarios
320 co_puc_532000 532000 Cash Difference Loss False expense Pérdida por diferencia de caja
321 co_puc_539500 539500 Miscellaneous expenses False expense Gastos Diversos
322 co_puc_540500 540500 Income tax and supplementary taxes False expense Impuesto De Renta Y Complementarios
323 co_puc_590500 590500 Profit and Loss False expense Ganancias Y Perdidas
324 co_puc_610000 610000 Cost of sales and provision of services False expense_direct_cost Costo De Ventas Y De Prestacion De Servicios
325 co_puc_610500 610500 Agriculture, livestock, hunting and forestry False expense_direct_cost
326 co_puc_611000 611000 Fishing False expense_direct_cost Pesca
327 co_puc_611500 611500 Mining and quarrying False expense_direct_cost Explotacion De Minas Y Canteras
328 co_puc_612000 612000 Manufacturing industries False expense_direct_cost Industrias Manufactureras
329 co_puc_612500 612500 Electricity, gas and water supply False expense_direct_cost Suministro De Electricidad, Gas Y Agua
330 co_puc_613000 613000 Construction False expense_direct_cost Construccion
331 co_puc_613500 613500 Wholesale and retail trade False expense_direct_cost Comercio Al Por Mayor Y Al Por Menor
332 co_puc_614000 614000 Hotels and restaurants False expense_direct_cost Hoteles Y Restaurantes
333 co_puc_614500 614500 Transportation, warehousing and communications False expense_direct_cost Transporte, Almacenamiento Y Comunicaciones
334 co_puc_615000 615000 Financial activity False expense_direct_cost Actividad Financiera
335 co_puc_615500 615500 Real estate, business and rental activities False expense_direct_cost Actividades Inmobiliarias, Empresariales Y De Alquiler
336 co_puc_616000 616000 Education False expense_direct_cost Enseñanza
337 co_puc_616500 616500 Health and social services False expense_direct_cost Servicios Sociales Y De Salud
338 co_puc_617000 617000 Other community, social and personal service activities False expense_direct_cost Otras Actividades De Servicios Comunitarios, Sociales Y Personales
339 co_puc_620500 620500 Of goods False expense_direct_cost De mercancías
340 co_puc_621000 621000 Of raw materials False expense_direct_cost De materias primas
341 co_puc_621500 621500 Of indirect materials False expense_direct_cost De materiales indirectos
342 co_puc_622000 622000 Of energy False expense_direct_cost Compra de energía
343 co_puc_622500 622500 Returns on purchases (CR) False expense_direct_cost Devoluciones en compras (CR)
344 co_puc_710000 710000 Production or operating costs - Raw materials False expense_direct_cost Materia prima
345 co_puc_720000 720000 Production or operating costs - Direct labor False expense_direct_cost Mano de obra directa
346 co_puc_730000 730000 Production or operating costs - Indirect costs False expense_direct_cost Costos indirectos
347 co_puc_740000 740000 Production or operating costs - Contracts for services False expense_direct_cost Contratos de servicios
348 co_puc_810500 810500 Goods and securities delivered in custody False off_balance Bienes y valores entregados en custodia
349 co_puc_811000 811000 Goods and securities pledged as collateral False off_balance Bienes y valores entregados en garantía
350 co_puc_811500 811500 Assets and securities held by third parties False off_balance Bienes y valores en poder de terceros
351 co_puc_812000 812000 Litigation and/or lawsuits False off_balance Litigios y/o demandas
352 co_puc_812500 812500 Purchase and sale promises False off_balance Promesas De Compra Venta
353 co_puc_819500 819500 Others False off_balance Otras Inversiones
354 co_puc_820000 820000 Tax debtors False off_balance Deudoras fiscales
355 co_puc_830500 830500 Assets received under finance lease False off_balance Bienes recibidos en arrendamiento financiero
356 co_puc_831000 831000 Unplaced investment securities False off_balance Títulos de inversión no colocados
357 co_puc_831500 831500 Property, plant and equipment fully depreciated, depleted and/or amortized False off_balance Propiedades, planta y equipo totalmente depreciados, agotados y/o amortizados
358 co_puc_832000 832000 Unused receivables False off_balance Créditos a favor no utilizados
359 co_puc_832500 832500 Written-off assets False off_balance Activos castigados
360 co_puc_833000 833000 Amortized investment securities False off_balance Títulos de inversión amortizados
361 co_puc_833500 833500 Capitalization for equity revaluation False off_balance Capitalización por revalorización de patrimonio
362 co_puc_839500 839500 Other control debtor accounts False off_balance Otras cuentas deudoras de control
363 co_puc_840000 840000 Contingent assets per contra (CR) False off_balance Derechos contingentes por contra (CR)
364 co_puc_850000 850000 Tax debtors per contra (CR) False off_balance Deudoras fiscales por contra (CR)
365 co_puc_860000 860000 Debtors control per contra (CR) False off_balance Deudoras de control por contra (CR)
366 co_puc_910500 910500 Goods and securities received in custody False off_balance Bienes y valores recibidos en custodia
367 co_puc_911000 911000 Goods and securities received as collateral False off_balance Bienes y valores recibidos en garantía
368 co_puc_911500 911500 Assets and securities received as collateral False off_balance Bienes y valores recibidos de terceros
369 co_puc_912000 912000 Assets and securities received as collateral False off_balance Bienes y valores recibidos de terceros
370 co_puc_912500 912500 Purchase and sale promises False off_balance Promesas De Compra Venta
371 co_puc_913000 913000 Delegated administration contracts False off_balance Contratos de administración delegada
372 co_puc_913500 913500 Participation accounts False off_balance Cuentas En Participacion
373 co_puc_919500 919500 Others False off_balance Otras Inversiones
374 co_puc_920000 920000 Tax creditors False off_balance Acreedoras fiscales
375 co_puc_930500 930500 Financial leasing contracts False off_balance Contratos de arrendamiento financiero
376 co_puc_939500 939500 Other control creditors False off_balance Otras cuentas de orden acreedoras de control
377 co_puc_940000 940000 Contingent liabilities per contra (DB) False off_balance Responsabilidades contingentes por contra (DB)
378 co_puc_950000 950000 Tax creditors per contra (DB) False off_balance Acreedoras fiscales por contra (DB)
379 co_puc_960000 960000 Creditors control per contra (DB) False off_balance Acreedoras de control por contra (DB)