"id","name","name@es","name@ca","code","account_type","reconcile","non_trade","description","description@es","description@ca","asset_model_ids"
"account_common_101","Assigned capital","Fondo social","Fons social","101","equity","False","","","","",""
"account_common_102","Capital","Capital","Capital","102","equity","False","","","","",""
"account_common_108","Own shares or equity holdings in special situations","Acciones o participaciones propias en situaciones especiales","Accions o participacions pròpies en situacions especials","108","equity","False","","","","",""
"account_common_109","Own shares or equity holdings for reduction of capital","Acciones o participaciones propias para reducción de capital","Accions o participacions pròpies per a reducció de capital","109","equity","False","","","","",""
"account_common_110","Share premium or additional paid-in capital","Prima de emisión o asunción","Prima d’emissió o assumpció","110","equity","False","","","","",""
"account_common_1140","Reserves for parent company shares or equity holdings","Reservas para acciones o participaciones de la sociedad dominante","Reserves per a accions o participacions de la societat dominant","1140","equity","False","","","","",""
"account_common_1141","Statutory reserves","Reservas estatutarias","Reserves estatutàries","1141","equity","False","","","","",""
"account_common_1142","Redeemed capital reserve","Reserva por capital amortizado","Reserva per capital amortitzat","1142","equity","False","","","","",""
"account_common_1144","Reserves for own shares accepted as collateral","Reservas por acciones propias aceptadas en garantía","Reserves per accions pròpies acceptades en garantia","1144","equity","False","","","","",""
"account_common_115","Reserves for actuarial gains and losses and other adjustments","Reservas por pérdidas y ganancias actuariales y otros ajustes","Reserves per pèrdues i guanys actuarials i altres ajustos","115","equity","False","","","","",""
"account_common_118","Contributions from equity holders or owners","Aportaciones de socios o propietarios","Aportacions de socis o propietaris","118","equity","False","","","","",""
"account_common_119","Differences on translation of capital to euros","Diferencias por ajuste del capital a euros","Diferències per ajust del capital a euros","119","equity","False","","","","",""
"account_common_131","Capital donations and bequests","Donaciones y legados de capital","Donacions i llegats de capital","131","equity","False","","","","",""
"account_common_1370","Deferred tax income on permanent differences","Ingresos fiscales por diferencias permanentes a distribuir en varios ejercicios","Ingressos fiscals per diferències permanents a distribuir en diversos exercicis","1370","equity","False","","","","",""
"account_common_1371","Deferred tax income for tax deductions and tax credits","Ingresos fiscales por deducciones y bonificaciones a distribuir en varios ejercicios","Ingressos fiscals per deduccions i bonificacions a distribuir en diversos exercicis","1371","equity","False","","","","",""
"account_common_141","Provisions for taxes","Provisión para impuestos","Provisió per a impostos","141","liability_non_current","True","","","","",""
"account_common_142","Provisions for other liabilities","Provisión para otras responsabilidades","Provisió per a altres responsabilitats","142","liability_non_current","True","","","","",""
"account_common_143","Provision for dismantlement, removal or restoration of fixed assets","Provisión por desmantelamiento, retiro o rehabilitación del inmovilizado","Provisió per desmantellament, retirament o rehabilitació de l’immobilitzat","143","liability_non_current","True","","","","",""
"account_common_145","Provision for environmental actions","Provisión para actuaciones medioambientales","Provisió per a actuacions mediambientals","145","liability_non_current","True","","","","",""
"account_common_1533","Uncalled share capital or equity holdings, group companies","Desembolsos no exigidos, empresas del grupo","Desemborsaments no exigits, empreses del grup","1533","liability_non_current","False","","","","",""
"account_common_1534","Uncalled share capital or equity holdings, associates","Desembolsos no exigidos, empresas asociadas","Desemborsaments no exigits, empreses associades","1534","liability_non_current","False","","","","",""
"account_common_1535","Uncalled share capital or equity holdings, other related parties","Desembolsos no exigidos, otras partes vinculadas","Desemborsaments no exigits, altres parts vinculades","1535","liability_non_current","False","","","","",""
"account_common_1536","Other uncalled share capital or equity holdings","Otros desembolsos no exigidos","Altres desemborsaments no exigits","1536","liability_non_current","False","","","","",""
"account_common_1543","Uncalled non-monetary contributions, group companies","Aportaciones no dinerarias pendientes, empresas del grupo","Aportacions no dineràries pendents, empreses del grup","1543","liability_non_current","False","","","","",""
"account_common_1544","Uncalled non-monetary contributions, associates","Aportaciones no dinerarias pendientes, empresas asociadas","Aportacions no dineràries pendents, empreses associades","1544","liability_non_current","False","","","","",""
"account_common_1545","Uncalled non-monetary contributions, other related parties","Aportaciones no dinerarias pendientes, otras partes vinculadas","Aportacions no dineràries pendents, altres parts vinculades","1545","liability_non_current","False","","","","",""
"account_common_1546","Other uncalled non-monetary contributions","Otras aportaciones no dinerarias pendientes","Altres aportacions no dineràries pendents","1546","liability_non_current","False","","","","",""
"account_common_1603","Non-current debt with financial institutions, group companies","Deudas con entidades de crédito vinculadas, empresas del grupo","Deutes a llarg termini amb entitats de crèdit, empreses del grup","1603","liability_non_current","False","","","","",""
"account_common_1604","Non-current debt with financial institutions, associates","Deudas con entidades de crédito vinculadas, empresas asociadas","Deutes a llarg termini amb entitats de crèdit, empreses associades","1604","liability_non_current","False","","","","",""
"account_common_1605","Non-current debt with other related financial institutions","Deudas con otras entidades de crédito vinculadas","Deutes a llarg termini amb altres entitats de crèdit vinculades","1605","liability_non_current","False","","","","",""
"account_common_1613","Non-current payables to suppliers of fixed assets, group companies","Proveedores de inmovilizado, empresas del grupo","Proveïdors d’immobilitzat a llarg termini, empreses del grup","1613","liability_non_current","False","","","","",""
"account_common_1614","Non-current payables to suppliers of fixed assets, associates","Proveedores de inmovilizado, empresas asociadas","Proveïdors d’immobilitzat a llarg termini, empreses associades","1614","liability_non_current","False","","","","",""
"account_common_1615","Non-current payables to suppliers of fixed assets, other related parties","Proveedores de inmovilizado, otras partes vinculadas","Proveïdors d’immobilitzat a llarg termini, altres parts vinculades","1615","liability_non_current","False","","","","",""
"account_common_1623","Non-current finance lease payables, group companies","Acreedores por arrendamiento financiero, empresas de grupo","Creditors per arrendament financer a llarg termini, empreses de grup","1623","liability_non_current","False","","","","",""
"account_common_1624","Non-current finance lease payables, associates","Acreedores por arrendamiento financiero, empresas asociadas","Creditors per arrendament financer a llarg termini, empreses associades","1624","liability_non_current","False","","","","",""
"account_common_1625","Non-current finance lease payables, other related parties","Acreedores por arrendamiento financiero, otras partes vinculadas","Creditors per arrendament financer a llarg termini, altres parts vinculades.","1625","liability_non_current","False","","","","",""
"account_common_1633","Other non-current payables, group companies","Otras deudas, empresas del grupo","Altres deutes a llarg termini, empreses del grup","1633","liability_non_current","False","","","","",""
"account_common_1634","Other non-current payables, associates","Otras deudas, empresas asociadas","Altres deutes a llarg termini, empreses associades","1634","liability_non_current","False","","","","",""
"account_common_1635","Other non-current payables, other related parties","Otras deudas, con otras partes vinculadas","Altres deutes a llarg termini, amb altres parts vinculades","1635","liability_non_current","False","","","","",""
"account_common_170","Non-current debt with financial institutions","Deudas con entidades de crédito","Deutes a llarg termini amb entitats de crèdit","170","liability_non_current","False","","","","",""
"account_common_172","Non-current payables convertible into grants, donations and bequests","Deudas transformables en subvenciones, donaciones y legados","Deutes a llarg termini transformables en subvencions, donacions i llegats","172","liability_non_current","False","","","","",""
"account_common_173","Non-current payables to suppliers of fixed assets","Proveedores de inmovilizado","Proveïdors d’immobilitzat a llarg termini","173","liability_non_current","False","","","","",""
"account_common_174","Non-current finance lease payables","Acreedores por arrendamiento financiero","Creditors per arrendament financer a llarg termini","174","liability_non_current","False","","","","",""
"account_common_175","Non-current bills payable","Efectos a pagar","Efectes a pagar a llarg termini","175","liability_non_current","False","","","","",""
"account_common_176","Non-current liabilities arising from derivative financial instruments","Pasivos por derivados financieros","Passius per derivats financers a llarg termini","176","liability_non_current","False","","","","",""
"account_common_177","Bonds and obligations","Obligaciones y bonos","Obligacions i bons","177","liability_non_current","False","","","","",""
"account_common_178","Convertible bonds and obligations","Obligaciones y bonos convertibles","Obligacions i bons convertibles","178","liability_non_current","False","","","","",""
"account_common_179","Other marketable securities","Deudas representadas en otros valores negociables","Deutes representats en altres valors negociables","179","liability_non_current","False","","","","",""
"account_common_180","Non-current guarantees received","Fianzas recibidas","Fiances rebudes a llarg termini","180","liability_non_current","False","","","","",""
"account_common_181","Advances of long-term sales","Anticipos recibidos por ventas o prestaciones de servicios","Avançaments rebuts per vendes o prestacions de serveis a llarg termini","181","liability_non_current","False","","","","",""
"account_common_185","Non-current deposits received","Depósitos recibidos","Dipòsits rebuts a llarg termini","185","liability_non_current","False","","","","",""
"account_common_189","Non-current financial guarantees","Garantías financieras","Garanties financeres a llarg termini","189","liability_non_current","False","","","","",""
"account_common_190","Shares or equity holdings issued","Acciones o participaciones emitidas","Accions o participacions emeses","190","liability_non_current","False","","","","",""
"account_common_192","Subscribed shares","Suscriptores de acciones","Subscriptors d’accions","192","liability_non_current","False","","","","",""
"account_common_194","Issued capital pending registration","Capital emitido pendiente de inscripción","Capital emès pendent d’inscripció","194","liability_non_current","False","","","","",""
"account_common_195","Liability-classified shares or equity holdings issued","Acciones o participaciones emitidas consideradas como pasivos financieros","Accions o participacions emeses considerades passius financers","195","liability_non_current","False","","","","",""
"account_common_197","Liability-classified subscribed shares","Suscriptores de acciones consideradas como pasivos financieros","Subscriptors d’accions considerades passius financers","197","liability_non_current","False","","","","",""
"account_common_199","Liability-classified shares or equity holdings issued pending registration","Acciones o participaciones emitidas consideradas como pasivos financieros pendientes de inscripción","Accions o participacions emeses considerades passius financers pendents d’inscripció","199","liability_non_current","False","","","","",""
"account_common_200","Research","Investigación","Recerca","200","asset_fixed","False","","Capitalized costs of original research","Costos capitalizados de investigación original","Costos capitalitzats de la recerca original","asset_common_research"
"account_common_201","Development","Desarrollo","Desenvolupament","201","asset_fixed","False","","Capitalized costs of developing new products/processes","Costos capitalizados de desarrollo de nuevos productos/procesos","Costos capitalitzats de desenvolupament de nous productes/processos","asset_common_development"
"account_common_202","Administrative concessions","Concesiones administrativas","Concessions administratives","202","asset_fixed","False","","Rights granted by public bodies","Derechos otorgados por organismos públicos","Drets atorgats per organismes públics","asset_common_administrative_concessions"
"account_common_203","Industrial property","Propiedad industrial","Propietat industrial","203","asset_fixed","False","","Rights like patents and trademarks","Derechos como patentes y marcas","Drets com ara patents i marques comercials","asset_common_industrial_property"
"account_common_205","Leaseholds","Derechos de traspaso","Drets de traspàs","205","asset_fixed","False","","Business transfer or lease rights","Derechos de transmisión o arrendamiento de empresas","Drets de transmissió o arrendament empresarial","asset_common_leaseholds"
"account_common_206","Computer software","Aplicaciones informáticas","Aplicacions informàtiques","206","asset_fixed","False","","Purchased or developed software for long-term use","Software adquirido o desarrollado para uso a largo plazo","Programari comprat o desenvolupat per a ús a llarg termini","asset_common_computer_software"
"account_common_209","Advances for intangible assets","Anticipos para inmovilizaciones intangibles","Avançaments per a immobilitzacions intangibles","209","asset_fixed","False","","Other intangible assets not specified","Otros activos intangibles no especificados","Altres actius intangibles no especificats","asset_common_advances_for_intangible_assets"
"account_common_210","Land and natural resources","Terrenos y bienes naturales","Terrenys i béns naturals","210","asset_fixed","False","","Value of land owned","Valor del terreno en propiedad","Valor dels terrenys en propietat",""
"account_common_211","Buildings","Construcciones","Construccions","211","asset_fixed","False","","Value of owned buildings","Valor de los edificios propios","Valor dels edificis en propietat","asset_common_buildings"
"account_common_212","Technical installations","Instalaciones técnicas","Instal·lacions tècniques","212","asset_fixed","False","","Specialized production/business installations","Instalaciones de producción/negocios especializados","Instal·lacions de producció/empresa especialitzades","asset_common_technical_installations"
"account_common_213","Machinery","Maquinaria","Maquinària","213","asset_fixed","False","","Production or operational machinery","Maquinaria de producción u operativa","Maquinària de producció o operativa","asset_common_machinery"
"account_common_214","Equipment","Utillaje","Utillatge","214","asset_fixed","False","","Small tools and molds","Pequeñas herramientas y moldes","Eines i motlles petits","asset_common_equipement"
"account_common_215","Other installations","Otras instalaciones","Altres instal·lacions","215","asset_fixed","False","","Other physical installations","Otras instalaciones físicas","Altres instal·lacions físiques","asset_common_other_installations"
"account_common_216","Furniture","Mobiliario","Mobiliari","216","asset_fixed","False","","Office furniture and fixtures","Mobiliario y accesorios de oficina","Mobles i accessoris d'oficina","asset_common_furniture"
"account_common_217","Information technology equipment","Equipos para proceso de información","Equips per a processos d’informació","217","asset_fixed","False","","Computer hardware and servers","Hardware de computadoras y servidores","Maquinari informàtic i servidors","asset_common_information_technology_equipment"
"account_common_218","Motor vehicles","Elementos de transporte","Elements de transport","218","asset_fixed","False","","Company vehicles","vehículos de empresa","Vehicles d'empresa","asset_common_motor_vehicles"
"account_common_219","Other property, plant and equipment","Otro inmovilizado material","Altre immobilitzat material","219","asset_fixed","False","","Other tangible assets not specified","Otros activos tangibles no especificados","Altres actius tangibles no especificats","asset_common_other_property_plant_equipment"
"account_common_220","Investment in land and natural resources","Inversiones en terrenos y bienes naturales","Inversions en terrenys i béns naturals","220","asset_fixed","False","","Land held for investment","Terrenos destinados a inversión","Terrenys destinats a inversió",""
"account_common_221","Investments in buildings","Inversiones en construcciones","Inversions en construccions","221","asset_fixed","False","","Buildings held for investment","Edificios destinados a inversión","Edificis mantinguts per a inversió","asset_common_investment_in_buildings"
"account_common_230","Preparation of land and natural resources","Adaptación de terrenos y bienes naturales","Adaptació de terrenys i béns naturals","230","asset_fixed","False","","Tangible assets currently under construction","Activos tangibles actualmente en construcción","Actius tangibles actualment en construcció",""
"account_common_231","Buildings under construction","Construcciones en curso","Construccions en curs","231","asset_fixed","False","","Buildings under construction","Edificios en construcción","Edificis en construcció",""
"account_common_232","Technical installations under assembly","Instalaciones técnicas en montaje","Instal·lacions tècniques en muntatge","232","asset_fixed","False","","Technical installations being developed","Instalaciones técnicas en desarrollo","Instal·lacions tècniques en desenvolupament",""
"account_common_233","Machinery under assembly","Maquinaria en montaje","Maquinària en muntatge","233","asset_fixed","False","","Machinery being built or adapted","Maquinaria en construcción o adaptación","Maquinària que s'està construint o adaptant",""
"account_common_237","Information technology equipment under assembly","Equipos para procesos de información en montaje","Equips per a processos d’informació en muntatge","237","asset_fixed","False","","Computer systems being assembled","Sistemas informáticos en proceso de ensamblaje","Sistemes informàtics que s'estan muntant",""
"account_common_239","Advances for property, plant and equipment","Anticipos para inmovilizaciones materiales","Avançaments per a immobilitzacions materials","239","asset_fixed","False","","Advance payments for fixed assets","Pagos anticipados de activos fijos","Pagaments anticipats per a actius fixos",""
"account_common_2413","Non-current debt securities of group companies","Valores representativos de deuda de empresas del grupo","Valors representatius de deute a llarg termini d’empreses del grup","2413","asset_fixed","False","","","","",""
"account_common_2414","Non-current debt securities of associates","Valores representativos de deuda de empresas asociadas","Valors representatius de deute a llarg termini d’empreses associades","2414","asset_fixed","False","","","","",""
"account_common_2415","Non-current debt securities of related parties","Valores representativos de deuda de otras partes vinculadas","Valors representatius de deute a llarg termini d’altres parts vinculades","2415","asset_fixed","False","","","","",""
"account_common_2423","Non-current loans to group companies","Créditos a empresas del grupo","Crèdits a llarg termini a empreses del grup","2423","asset_fixed","False","","","","",""
"account_common_2424","Non-current loans to associates","Créditos a empresas asociadas","Crèdits a llarg termini a empreses associades","2424","asset_fixed","False","","","","",""
"account_common_2425","Non-current loans to other related parties","Créditos a otras partes vinculadas","Crèdits a llarg termini a altres parts vinculades","2425","asset_fixed","False","","","","",""
"account_common_250","Shares in other companies","Acciones de otras empresas","Accions en altres empreses","250","asset_fixed","False","","Shares in non-group/associate companies","Acciones en empresas no pertenecientes al grupo/asociadas","Accions en empreses no del grup/associades",""
"account_common_251","Long-term bonds","Bonos a largo plazo","Bons a llarg termini","251","asset_fixed","False","","Long-term bonds or debt securities","Bonos o títulos de deuda a largo plazo","Bons o títols de deute a llarg termini",""
"account_common_252","Long-term loans","Préstamos a largo plazo","Préstecs a llarg termini","252","asset_fixed","False","","Long-term loans to third parties","Préstamos a largo plazo a terceros","Préstecs a llarg termini a tercers",""
"account_common_253","Long-term loans from fixed asset sales","Préstamos a largo plazo provenientes de ventas de activos fijos","Préstecs a llarg termini procedents de la venda d'actius fixos","253","asset_fixed","False","","Long-term loans from fixed asset sales","Préstamos a largo plazo provenientes de ventas de activos fijos","Préstecs a llarg termini procedents de la venda d'actius fixos",""
"account_common_254","Long-term loans to employees","Préstamos a largo plazo a empleados","Préstecs a llarg termini per a empleats","254","asset_fixed","False","","Long-term loans to employees","Préstamos a largo plazo a los empleados","Préstecs a llarg termini per a empleats",""
"account_common_258","Long-term fixed deposits","Depósitos fijos a largo plazoo","Dipòsits a termini fix a llarg termini","258","asset_fixed","False","","Long-term fixed deposits","Depósitos fijos a largo plazo","Dipòsits a termini fix a llarg termini",""
"account_common_259","Unpaid called-up capital","Capital exigido no pagado","Capital exigit no pagat","259","asset_fixed","False","","Unpaid called-up capital on other equity investments","Capital exigido no pagado sobre otras inversiones de capital","Capital exigit no pagat en altres inversions en renda variable",""
"account_common_260","Long-term guarantees given","Se otorgan garantías a largo plazo","Garanties a llarg termini atorgades","260","asset_fixed","False","","","","",""
"account_common_265","Long-term deposits made","Depósitos a largo plazo realizados","Dipòsits a llarg termini realitzats","265","asset_fixed","False","","","","",""
"account_common_2800","Amortisation of research","Amortización de la investigación","Amortització de la recerca","2800","asset_fixed","False","","Accumulated amortisation of research","Amortización acumulada de la investigación","Amortització acumulada de la recerca",""
"account_common_2801","Amortisation of development","Amortización del desarrollo","Amortització del desenvolupament","2801","asset_fixed","False","","Accumulated amortisation of development","Amortización acumulada del desarrollo","Amortització acumulada del desenvolupament",""
"account_common_2802","Amortisation of administrative concessions","Amortización de concesiones administrativas","Amortització de concessions administratives","2802","asset_fixed","False","","Accumulated amortisation of administrative concessions","Amortización acumulada de concesiones administrativas","Amortització acumulada de concessions administratives",""
"account_common_2803","Amortisation of industrial property","Amortización de la propiedad industrial","Amortització de la propietat industrial","2803","asset_fixed","False","","Accumulated amortisation of industrial property","Amortización acumulada de la propiedad industrial","Amortització acumulada de la propietat industrial",""
"account_common_2805","Amortisation of leaseholds","Amortización de arrendamientos","Amortització de les propietats arrendades","2805","asset_fixed","False","","Accumulated amortisation of leaseholds","Amortización acumulada de arrendamientos","Amortització acumulada dels arrendaments",""
"account_common_2806","Amortisation of computer software","Amortización de programas informáticos","Amortització de programari informàtic","2806","asset_fixed","False","","Accumulated amortisation of computer software","Amortización acumulada de programas informáticos","Amortització acumulada de programes informàtics",""
"account_common_2811","Depreciation of buildings","Depreciación de edificios","Amortització d'edificis","2811","asset_fixed","False","","Accumulated depreciation of buildings","Depreciación acumulada de edificios","Amortització acumulada d'edificis",""
"account_common_2812","Depreciation of technical installations","Depreciación de instalaciones técnicas","Amortització d'instal·lacions tècniques","2812","asset_fixed","False","","Accumulated depreciation of technical installations","Amortización acumulada de instalaciones técnicas","Amortització acumulada d'instal·lacions tècniques",""
"account_common_2813","Depreciation of machinery","Depreciación de maquinaria","Amortització de maquinària","2813","asset_fixed","False","","Accumulated depreciation of machinery","Depreciación acumulada de maquinaria","Amortització acumulada de maquinària",""
"account_common_2814","Depreciation of equipment","Depreciación de equipos","Amortització d'equips","2814","asset_fixed","False","","Accumulated depreciation of equipment","Depreciación acumulada de equipos","Amortització acumulada d'equips",""
"account_common_2815","Depreciation of other installations","Depreciación de otras instalaciones","Amortització d'altres instal·lacions","2815","asset_fixed","False","","Accumulated depreciation of other installations","Depreciación acumulada de otras instalaciones","Amortització acumulada d'altres instal·lacions",""
"account_common_2816","Depreciation of furniture","Depreciación de los muebles","Depreciació de mobles","2816","asset_fixed","False","","Accumulated depreciation of furniture","Depreciación acumulada de muebles","Amortització acumulada de mobiliari",""
"account_common_2817","Depreciation of information technology equipment","Depreciación de equipos de tecnología de la información","Amortització d'equips de tecnologia de la informació","2817","asset_fixed","False","","Accumulated depreciation of information technology equipment","Depreciación acumulada de equipos de tecnología de la información","Amortització acumulada d'equips de tecnologia de la informació",""
"account_common_2818","Depreciation of motor vehicles","Depreciación de vehículos de motor","Amortització de vehicles de motor","2818","asset_fixed","False","","Accumulated depreciation of motor vehicles","Depreciación acumulada de vehículos de motor","Amortització acumulada de vehicles de motor",""
"account_common_2819","Depreciation of other property, plant and equipment","Depreciación de otras propiedades, planta y equipo","Amortització d'altres actius immobilitzats, planta i equipament","2819","asset_fixed","False","","Accumulated depreciation of other property, plant and equipment","Depreciación acumulada de otras propiedades, planta y equipo","Amortització acumulada d'altres actius immobilitzats",""
"account_common_282","Depreciation of investment property","Depreciación de propiedades de inversión","Amortització de béns d'inversió","282","asset_fixed","False","","Accumulated depreciation of investment property","Depreciación acumulada de propiedades de inversión","Amortització acumulada de les propietats d'inversió",""
"account_common_2900","Impairment of research","Deterioro del valor de investigación","Deteriorament de valor de recerca","2900","asset_fixed","False","","","","",""
"account_common_2901","Impairment of development","Deterioro del valor de desarrollo","Deteriorament del valor de desenvolupament","2901","asset_fixed","False","","","","",""
"account_common_2902","Impairment of administrative concessions","Deterioro del valor de concesiones administrativas","Deteriorament de valor de concessions administratives","2902","asset_fixed","False","","","","",""
"account_common_2903","Impairment of industrial property","Deterioro del valor de propiedad industrial","Deteriorament de valor de propietat industrial","2903","asset_fixed","False","","","","",""
"account_common_2905","Impairment of leaseholds","Deterioro del valor de derechos de traspaso","Deteriorament de valor de drets de traspàs","2905","asset_fixed","False","","","","",""
"account_common_2906","Impairment of computer software","Deterioro del valor de aplicaciones informáticas","Deteriorament de valor d’aplicacions informàtiques","2906","asset_fixed","False","","","","",""
"account_common_2910","Impairment of land and natural resources","Deterioro de valor de terrenos y bienes naturales","Deteriorament de valor de terrenys i béns naturals","2910","asset_fixed","False","","","","",""
"account_common_2911","Impairment of buildings","Deterioro de valor de construcciones","Deteriorament de valor de construccions","2911","asset_fixed","False","","","","",""
"account_common_2912","Impairment of technical installations","Deterioro de valor de instalaciones técnicas","Deteriorament de valor d’instal·lacions tècniques","2912","asset_fixed","False","","","","",""
"account_common_2913","Impairment of machinery","Deterioro de valor de maquinaria","Deteriorament de valor de maquinària","2913","asset_fixed","False","","","","",""
"account_common_2914","Impairment of equipments","Deterioro de valor de utillaje","Deteriorament de valor d’utillatge","2914","asset_fixed","False","","","","",""
"account_common_2915","Impairment of other installations","Deterioro de valor de otras instalaciones","Deteriorament de valor d’altres instal·lacions","2915","asset_fixed","False","","","","",""
"account_common_2916","Impairment of furniture","Deterioro de valor de mobiliario","Deteriorament de valor de mobiliari","2916","asset_fixed","False","","","","",""
"account_common_2917","Impairment of information technology equipments","Deterioro de valor de equipos para proceso de información","Deteriorament de valor d’equips per a processos d’informació","2917","asset_fixed","False","","","","",""
"account_common_2918","Impairment of motor vehicles","Deterioro de valor de elementos de transporte","Deteriorament de valor d’elements de transport","2918","asset_fixed","False","","","","",""
"account_common_2919","Impairment of other property, plant and equipment","Deterioro de valor de otro inmovilizado material","Deteriorament de valor d’un altre immobilitzat material","2919","asset_fixed","False","","","","",""
"account_common_2920","Impairment of land and natural resources","Deterioro de valor de los terrenos y bienes naturales","Deteriorament de valor dels terrenys i béns naturals","2920","asset_fixed","False","","","","",""
"account_common_2921","Impairment of buildings","Deterioro de valor de construcciones","Deteriorament de valor de construccions","2921","asset_fixed","False","","","","",""
"account_common_2933","Impairment of non-current investments in group companies","Deterioro de valor de participaciones en empresas del grupo","Deteriorament de valor de participacions a llarg termini en empreses del grup","2933","asset_fixed","False","","","","",""
"account_common_2934","Impairment of non-current investments in associates","Deterioro de valor de participaciones en empresas asociadas","Deteriorament de valor de participacions a llarg termini en empreses associades","2934","asset_fixed","False","","","","",""
"account_common_2943","Impairment of non-current debt securities of group companies","Deterioro de valor de valores representativos de deuda de empresas del grupo","Deteriorament de valor de valors representatius de deute a llarg termini d’empreses del grup","2943","asset_fixed","False","","","","",""
"account_common_2944","Impairment of non-current debt securities of associates","Deterioro de valor de valores representativos de deuda de empresas asociadas","Deteriorament de valor de valors representatius de deute a llarg termini d’empreses associades","2944","asset_fixed","False","","","","",""
"account_common_2945","Impairment of non-current debt securities of other related parties","Deterioro de valor de valores representativos de deuda de otras partes vinculadas","Deteriorament de valor de valors representatius de deute a llarg termini d’altres parts vinculades","2945","asset_fixed","False","","","","",""
"account_common_2953","Impairment of non-current loans to group companies","Deterioro de valor de créditos a empresas del grupo","Deteriorament de valor de crèdits a llarg termini a empreses del grup","2953","asset_fixed","False","","","","",""
"account_common_2954","Impairment of non-current loans to associates","Deterioro de valor de créditos a empresas asociadas","Deteriorament de valor de crèdits a llarg termini a empreses associades","2954","asset_fixed","False","","","","",""
"account_common_2955","Impairment of non-current loans to other related parties","Deterioro de valor de créditos a otras partes vinculadas","Deteriorament de valor de crèdits a llarg termini a altres parts vinculades","2955","asset_fixed","False","","","","",""
"account_common_297","Impairment of non-current debt securities","Deterioro de valor de valores representativos de deuda","Deteriorament de valor de valors representatius de deute a llarg termini","297","asset_fixed","False","","","","",""
"account_common_298","Impairment of non-current loans","Deterioro de valor de créditos","Deteriorament de valor de crèdits a llarg termini","298","asset_fixed","False","","","","",""
"account_common_300","Merchandise A","Mercaderías A","Mercaderies A","300","asset_current","False","","","","",""
"account_common_301","Merchandise B","Mercaderías B","Mercaderies B","301","asset_current","False","","","","",""
"account_common_310","Raw materials A","Materias primas A","Primeres matèries A","310","asset_current","False","","","","",""
"account_common_311","Raw materials B","Materias primas B","Primeres matèries B","311","asset_current","False","","","","",""
"account_common_320","Components","Elementos y conjuntos incorporables","Elements i conjunts incorporables","320","asset_current","False","","","","",""
"account_common_321","Fuel","Combustibles","Combustibles","321","asset_current","False","","","","",""
"account_common_322","Spare parts","Repuestos","Recanvis","322","asset_current","False","","","","",""
"account_common_325","Sundry materials","Materiales diversos","Materials diversos","325","asset_current","False","","","","",""
"account_common_326","Packaging","Embalajes","Embalatges","326","asset_current","False","","","","",""
"account_common_327","Containers","Envases","Envasos","327","asset_current","False","","","","",""
"account_common_328","Office supplies","Material de oficina","Material d’oficina","328","asset_current","False","","","","",""
"account_common_330","Work in progress A","Productos en curso A","Productes en curs A","330","asset_current","False","","","","",""
"account_common_331","Work in progress B","Productos en curso B","Productes en curs B","331","asset_current","False","","","","",""
"account_common_340","Semi-finished goods A","Productos semiterminados A","Productes semiacabats A","340","asset_current","False","","","","",""
"account_common_341","Semi-finished goods B","Productos semiterminados B","Productes semiacabats B","341","asset_current","False","","","","",""
"account_common_350","Finished goods A","Productos terminados A","Productes acabats A","350","asset_current","False","","","","",""
"account_common_351","Finished goods B","Productos terminados B","Productes acabats B","351","asset_current","False","","","","",""
"account_common_360","By-products A","Subproductos A","Subproductes A","360","asset_current","False","","","","",""
"account_common_361","By-products B","Subproductos B","Subproductes B","361","asset_current","False","","","","",""
"account_common_365","Waste A","Residuos A","Residus A","365","asset_current","False","","","","",""
"account_common_366","Waste B","Residuos B","Residus B","366","asset_current","False","","","","",""
"account_common_368","Recovered materials A","Materiales recuperados A","Materials recuperats A","368","asset_current","False","","","","",""
"account_common_369","Recovered materials B","Materiales recuperados B","Materials recuperats B","369","asset_current","False","","","","",""
"account_common_390","Impairment of merchandise","Deterioro de valor de las mercaderías","Deteriorament de valor de les mercaderies","390","asset_current","False","","","","",""
"account_common_391","Impairment of raw material","Deterioro de valor de las materias primas","Deteriorament de valor de les primeres matèries","391","asset_current","False","","","","",""
"account_common_392","Impairment of other supplies","Deterioro de valor de otros aprovisionamientos","Deteriorament de valor d’altres aprovisionaments","392","asset_current","False","","","","",""
"account_common_393","Impairment of work in progress","Deterioro de valor de los productos en curso","Deteriorament de valor dels productes en curs","393","asset_current","False","","","","",""
"account_common_394","Impairment of semi-finished goods","Deterioro de valor de los productos semiterminados","Deteriorament de valor dels productes semiacabats","394","asset_current","False","","","","",""
"account_common_395","Impairment of finished goods","Deterioro de valor de los productos terminados","Deteriorament de valor dels productes acabats","395","asset_current","False","","","","",""
"account_common_396","Impairment of by-products, waste and recovered materials","Deterioro de valor de los subproductos, residuos y materiales recuperados","Deteriorament de valor dels subproductes, residus i materials recuperats","396","asset_current","False","","","","",""
"account_common_4000","Suppliers (euros)","Proveedores (euros)","Proveïdors (euros)","4000","liability_payable","True","","","","",""
"account_common_4004","Suppliers (foreign currency)","Proveedores (moneda extranjera)","Proveïdors (moneda estrangera)","4004","liability_payable","True","","","","",""
"account_common_4009","Suppliers, pending invoices","Proveedores, facturas pendientes de recibir o de formalizar","Proveïdors, factures pendents de rebre o de formalitzar","4009","liability_current","True","","","","",""
"account_common_401","Suppliers, trade bills payable","Proveedores, efectos comerciales a pagar","Proveïdors, efectes comercials a pagar","401","liability_payable","True","","","","",""
"account_common_4030","Suppliers, group companies (euros)","Proveedores, empresas del grupo (euros)","Proveïdors, empreses del grup (euros)","4030","liability_payable","True","","","","",""
"account_common_4031","Trade bills payable, group companies","Efectos comerciales a pagar, empresas del grupo","Efectes comercials a pagar, empreses del grup","4031","liability_payable","True","","","","",""
"account_common_4034","Suppliers, group companies (foreign currency)","Proveedores, empresas del grupo (moneda extranjera)","Proveïdors, empreses del grup (moneda estrangera)","4034","liability_payable","True","","","","",""
"account_common_4036","Containers and packaging returnable to suppliers, group companies","Envases y embalajes a devolver a proveedores, empresas del grupo","Envasos i embalatges a tornar a proveïdors, empreses del grup","4036","liability_payable","True","","","","",""
"account_common_4039","Suppliers, group companies, pending invoices","Proveedores, empresas del grupo, facturas pendientes de recibir o de formalizar","Proveïdors, empreses del grup, factures pendents de rebre o de formalitzar","4039","liability_payable","True","","","","",""
"account_common_404","Suppliers, associates","Proveedores, empresas asociadas","Proveïdors, empreses associades","404","liability_payable","True","","","","",""
"account_common_405","Suppliers, other related parties","Proveedores, otras partes vinculadas","Proveïdors, altres parts vinculades","405","liability_payable","True","","","","",""
"account_common_406","Containers and packaging returnable to suppliers","Envases y embalajes a devolver a proveedores","Envasos i embalatges a tornar a proveïdors","406","liability_payable","True","","","","",""
"account_common_407","Advances to suppliers","Anticipos a proveedores","Avançaments a proveïdors","407","liability_payable","True","","","","",""
"account_common_4100","Payables for the rendering of services (euros)","Acreedores por prestaciones de servicios (euros)","Creditors per prestacions de serveis (euros)","4100","liability_payable","True","","","","",""
"account_common_4104","Payables for the rendering of services (foreign currency)","Acreedores por prestaciones de servicios (moneda extranjera)","Creditors per prestacions de serveis (moneda estrangera)","4104","liability_payable","True","","","","",""
"account_common_4109","Payables for the rendering of services, pending invoices","Acreedores por prestaciones de servicios, facturas pendientes de recibir o de formalizar","Creditors per prestacions de serveis, factures pendents de rebre o de formalitzar","4109","liability_payable","True","","","","",""
"account_common_411","Trade bills payable","Acreedores, efectos comerciales a pagar","Creditors, efectes comercials a pagar","411","liability_current","True","","","","",""
"account_common_419","Payables for profit-sharing agreements","Acreedores por operaciones en común","Creditors per operacions en comú","419","liability_payable","True","","","","",""
"account_common_4300","Trade receivables (euros)","Clientes (euros)","Clients (euros)","4300","asset_receivable","True","","","","",""
"account_common_4301","Trade receivables (euros) (PoS)","Clientes (euros) (PoS)","Clients (euros) (PoS)","4301","asset_receivable","True","","","","",""
"account_common_4304","Trade receivables (foreign currency)","Clientes (moneda extranjera)","Clients (moneda estrangera)","4304","asset_receivable","True","","","","",""
"account_common_4309","Trade receivables, pending invoices","Clientes, facturas pendientes de recibir o de formalizar","Clients, factures pendents de formalitzar","4309","asset_receivable","True","","","","",""
"account_common_4310","Trade bills in portfolio","Efectos comerciales en cartera","Efectes comercials en cartera","4310","asset_receivable","True","","","","",""
"account_common_4311","Discounted trade bills","Efectos comerciales descontados","Efectes comercials descomptats","4311","asset_receivable","True","","","","",""
"account_common_4312","Trade bills in debt collection management","Efectos comerciales en gestión de cobro","Efectes comercials en gestió de cobrament","4312","asset_current","True","","","","",""
"account_common_4315","Past due trade bills","Efectos comerciales impagados","Efectes comercials impagats","4315","asset_receivable","True","","","","",""
"account_common_432","Trade receivables, factoring","Clientes, operaciones de factoring","Clients, operacions de facturatge","432","asset_receivable","True","","","","",""
"account_common_4330","Trade receivables, group companies (euros)","Clientes empresas del grupo (euros)","Clients empreses del grup (euros)","4330","asset_receivable","True","","","","",""
"account_common_4331","Trade bills receivable, group companies","Efectos comerciales a cobrar, empresas del grupo","Efectes comercials a cobrar, empreses del grup","4331","asset_receivable","True","","","","",""
"account_common_4332","Trade receivables, group companies, factoring","Clientes empresas del grupo, operaciones de factoring","Clients empreses del grup, operacions de facturatge","4332","asset_receivable","True","","","","",""
"account_common_4334","Trade receivables, group companies (foreign currency)","Clientes empresas del grupo (moneda extranjera)","Clients empreses del grup (moneda estrangera)","4334","asset_receivable","True","","","","",""
"account_common_4336","Doubtful trade receivables, group companies","Clientes empresas del grupo de dudoso cobro","Clients empreses del grup de cobrament dubtós","4336","asset_receivable","True","","","","",""
"account_common_4337","Containers and packaging returnable to customers, group companies","Envases y embalajes a devolver a clientes, empresas del grupo","Envasos i embalatges a tornar a clients, empreses del grup","4337","asset_receivable","True","","","","",""
"account_common_4339","Trade receivables, group companies, pending invoices","Clientes empresas del grupo, facturas pendientes de formalizar","Clients empreses del grup, factures pendents de formalitzar","4339","asset_receivable","True","","","","",""
"account_common_434","Trade receivables, associates","Clientes, empresas asociadas","Clients, empreses associades","434","asset_receivable","True","","","","",""
"account_common_435","Trade receivables, other related parties","Clientes, otras partes vinculadas","Clients, altres parts vinculades","435","asset_receivable","True","","","","",""
"account_common_436","Doubtful trade receivables","Clientes de dudoso cobro","Clients de cobrament dubtós","436","asset_receivable","True","","","","",""
"account_common_437","Containers and packaging returnable by customers","Envases y embalajes a devolver por clientes","Envasos i embalatges a tornar per clients","437","asset_receivable","True","","","","",""
"account_common_438","Advance from customers","Anticipos de clientes","Avançaments de clients","438","liability_current","True","","","","",""
"account_common_4400","Receivables (euros)","Deudores (euros)","Deutors (euros)","4400","asset_receivable","True","","","","",""
"account_common_4404","Receivables (foreign currency)","Deudores (moneda extranjera)","Deutors (moneda estrangera)","4404","asset_receivable","True","","","","",""
"account_common_4409","Receivables, pending invoices","Deudores, facturas pendientes de formalizar","Deutors, factures pendents de formalitzar","4409","asset_receivable","True","","","","",""
"account_common_4410","Receivables, trade bills in portfolio","Deudores, efectos comerciales en cartera","Deutors, efectes comercials en cartera","4410","asset_receivable","True","","","","",""
"account_common_4411","Receivables, discounted trade bills","Deudores, efectos comerciales descontados","Deutors, efectes comercials descomptats","4411","asset_receivable","True","","","","",""
"account_common_4412","Receivables, trade bills in debt collection management","Deudores, efectos comerciales en gestión de cobro","Deutors, efectes comercials en gestió de cobrament","4412","asset_receivable","True","","","","",""
"account_common_4415","Receivables, past due trade bills","Deudores, efectos comerciales impagados","Deutors, efectes comercials impagats","4415","asset_receivable","True","","","","",""
"account_common_446","Doubtful receivables","Deudores de dudoso cobro","Deutors de cobrament dubtós","446","asset_receivable","True","","","","",""
"account_common_449","Receivables for profit-sharing agreements","Deudores por operaciones en común","Deutors per operacions en comú","449","asset_receivable","True","","","","",""
"account_common_460","Salary advances","Anticipos de remuneraciones","Avançaments de remuneracions","460","asset_receivable","True","","","","",""
"account_common_465","Salaries payable","Remuneraciones pendientes de pago","Remuneracions pendents de pagament","465","liability_payable","True","","","","",""
"account_common_4700","VAT recoverable","Hacienda Pública, deudora por IVA","Hisenda pública, deutora per IVA","4700","asset_receivable","True","True","","","",""
"account_common_4708","Grants receivable","Hacienda Pública, deudora por subvenciones concedidas","Hisenda pública, deutora per subvencions concedides","4708","asset_current","True","","","","",""
"account_common_4709","Recoverable taxes","Hacienda Pública, deudora por devolución de impuestos","Hisenda pública, deutora per devolució d’impostos","4709","asset_receivable","True","True","","","",""
"account_common_471","Social Security, receivables","Organismos de la Seguridad Social, deudores","Organismes de la Seguretat Social, deutors","471","asset_current","False","","","","",""
"account_common_472","Input VAT","Hacienda Pública. IVA soportado","Hisenda pública, IVA suportat","472","asset_current","False","","","","",""
"account_common_473","Withholdings and payments on account","Hacienda Pública, retenciones y pagos a cuenta","Hisenda pública, retencions i pagaments a compte","473","asset_current","False","","","","",""
"account_common_4740","Assets arising from deductible temporary differences","Activos por diferencias temporarias deducibles","Actius per diferències temporànies deduïbles","4740","asset_non_current","False","","","","",""
"account_common_4742","Rights to tax deductions and credits pending application","Derechos por deducciones y bonificaciones pendientes de aplicar","Drets per deduccions i bonificacions pendents d’aplicar","4742","asset_non_current","False","","","","",""
"account_common_4745","Tax loss carryforwards","Crédito por pérdidas a compensar del ejercicio","Crèdit per pèrdues a compensar de l’exercici","4745","asset_non_current","False","","","","",""
"account_common_4750","Taxation authorities, taxes payable","Hacienda Pública, acreedora por IVA","Hisenda pública, creditora per IVA","4750","liability_payable","True","True","","","",""
"account_common_4751","Taxation authorities, withholding tax","Hacienda Pública, acreedora por retenciones practicadas","Hisenda pública, creditora per retencions practicades","4751","liability_current","False","","","","",""
"account_common_4752","Taxation authorities, income tax payable","Hacienda Pública, acreedora por impuesto sobre sociedades","Hisenda pública, creditora per impost sobre societats","4752","liability_current","True","","","","",""
"account_common_4758","Taxation authorities, repayable grants","Hacienda Pública, acreedora por subvenciones a reintegrar","Hisenda pública, creditora per subvencions a reintegrar","4758","liability_current","True","","","","",""
"account_common_4759","Taxation authorities, credit for other concepts","Hacienda Pública, acreedora por otros conceptos","Hisenda pública, creditora per altres conceptes","4759","liability_current","False","","","","",""
"account_common_476","Social security, payables","Organismos de la Seguridad Social, acreedores","Organismes de la Seguretat Social, creditors","476","liability_current","False","","","","",""
"account_common_477","Taxation authorities, output VAT","Hacienda Pública. IVA repercutido","Hisenda pública, IVA repercutit","477","liability_current","False","","","","",""
"account_common_479","Liabilities arising from taxable temporary differences","Pasivos por diferencias temporarias imponibles","Passius per diferències temporànies imposables","479","liability_non_current","False","","","","",""
"account_common_480","Prepaid expenses","Gastos anticipados","Despeses anticipades","480","asset_current","False","","","","",""
"account_common_485","Deferred income","Ingresos anticipados","Ingressos anticipats","485","liability_current","False","","","","",""
"account_common_4933","Impairment of trade receivables from group companies","Deterioro de valor de créditos por operaciones comerciales con empresas del grupo","Deteriorament de valor de crèdits per operacions comercials amb empreses del grup","4933","liability_current","True","","","","",""
"account_common_4934","Impairment of trade receivables from associates","Deterioro de valor de créditos por operaciones comerciales con empresas asociadas","Deteriorament de valor de crèdits per operacions comercials amb empreses associades","4934","liability_current","True","","","","",""
"account_common_4935","Impairment of trade receivables from other related parties","Deterioro de valor de créditos por operaciones comerciales con otras partes vinculadas","Deteriorament de valor de crèdits per operacions comercials amb altres parts vinculades","4935","liability_current","True","","","","",""
"account_common_4994","Provision for onerous contracts","Provisión por contratos onerosos","Provisió per contractes onerosos","4994","liability_current","True","","","","",""
"account_common_4999","Provision for other trade operations","Provisión para otras operaciones comerciales","Provisió per a altres operacions comercials","4999","liability_current","True","","","","",""
"account_common_500","Current bonds and obligations","Obligaciones y bonos a corto plazo","Obligacions i bons a curt termini","500","liability_current","False","","","","",""
"account_common_505","Other current marketable securities","Deudas representadas en otros valores negociables a corto plazo","Deutes representats en altres valors negociables a curt termini","505","liability_current","False","","","","",""
"account_common_506","Current interest on debentures and similar issues","Intereses a corto plazo de empréstitos y otras emisiones análogas","Interessos a curt termini d’emprèstits i altres emissions anàlogues","506","liability_current","False","","","","",""
"account_common_507","Dividends payable on liability-classified instruments","Dividendos de acciones o participaciones consideradas como pasivos financieros","Dividends d’accions o participacions considerades passius financers","507","liability_current","False","","","","",""
"account_common_5090","Redeemed bonds and obligations","Obligaciones y bonos amortizados","Obligacions i bons amortitzats","5090","liability_current","True","","","","",""
"account_common_5095","Other redeemed marketable securities","Otros valores negociables amortizados","Altres valors negociables amortitzats","5095","liability_current","True","","","","",""
"account_common_5103","Current debt with financial institutions, group companies","Deudas a corto plazo con entidades de crédito, empresas del grupo","Deutes a curt termini amb entitats de crèdit, empreses del grup","5103","liability_current","False","","","","",""
"account_common_5104","Current debt with financial institutions, associates","Deudas a corto plazo con entidades de crédito, empresas asociadas","Deutes a curt termini amb entitats de crèdit, empreses associades","5104","liability_current","False","","","","",""
"account_common_5105","Current debt with other related financial institutions","Deudas a corto plazo con otras entidades de crédito vinculadas","Deutes a curt termini amb altres entitats de crèdit vinculades","5105","liability_current","False","","","","",""
"account_common_5113","Current payables to suppliers of fixed assets, group companies","Proveedores de inmovilizado a corto plazo, empresas del grupo","Proveïdors d’immobilitzat a curt termini, empreses del grup","5113","liability_current","False","","","","",""
"account_common_5114","Current payables to suppliers of fixed assets, associates","Proveedores de inmovilizado a corto plazo, empresas asociadas","Proveïdors d’immobilitzat a curt termini, empreses associades","5114","liability_current","False","","","","",""
"account_common_5115","Current payables to suppliers of fixed assets, other related parties","Proveedores de inmovilizado a corto plazo, otras partes vinculadas","Proveïdors d’immobilitzat a curt termini, altres parts vinculades","5115","liability_current","False","","","","",""
"account_common_5123","Current finance lease payables, group companies","Acreedores por arrendamiento financiero a corto plazo, empresas del grupo","Creditors per arrendament financer a curt termini, empreses del grup","5123","liability_current","False","","","","",""
"account_common_5124","Current finance lease payables, associates","Acreedores por arrendamiento financiero a corto plazo, empresas asociadas","Creditors per arrendament financer a curt termini, empreses associades","5124","liability_current","False","","","","",""
"account_common_5125","Current finance lease payables, other related parties","Acreedores por arrendamiento financiero a corto plazo, otras partes vinculadas","Creditors per arrendament financer a curt termini, altres parts vinculades","5125","liability_current","False","","","","",""
"account_common_5133","Other current payables, group companies","Otras deudas a corto plazo con empresas del grupo","Altres deutes a curt termini amb empreses del grup","5133","liability_current","False","","","","",""
"account_common_5134","Other current payables, associates","Otras deudas a corto plazo con empresas asociadas","Altres deutes a curt termini amb empreses associades","5134","liability_current","False","","","","",""
"account_common_5135","Other current payables, other related parties","Otras deudas a corto plazo con otras partes vinculadas","Altres deutes a curt termini amb altres parts vinculades","5135","liability_current","False","","","","",""
"account_common_5143","Current interest on payables, group companies","Intereses a corto plazo de deudas con empresas del grupo","Interessos a curt termini de deutes, empreses del grup","5143","liability_current","False","","","","",""
"account_common_5144","Current interest on payables, associates","Intereses a corto plazo de deudas con empresas asociadas","Interessos a curt termini de deutes, empreses associades","5144","liability_current","False","","","","",""
"account_common_5145","Current interest on payables, other related parties","Intereses a corto plazo de deudas con otras partes vinculadas","Interessos a curt termini de deutes, altres parts vinculades","5145","liability_current","False","","","","",""
"account_common_5200","Current loans from financial institutions","Préstamos a corto plazo de entidades de crédito","Préstecs a curt termini d’entitats de crèdit","5200","liability_current","True","","","","",""
"account_common_5201","Current payables for drawdowns on credit facilities","Deudas a corto plazo por crédito dispuesto","Deutes a curt termini per crèdit disposat","5201","liability_current","True","","","","",""
"account_common_5208","Payables, discounted trade bills","Deudas por efectos descontados","Deutes per efectes descomptats","5208","liability_current","True","","","","",""
"account_common_5209","Payables, factoring","Deudas por operaciones de “factoring”","Deutes per operacions de facturatge","5209","liability_current","True","","","","",""
"account_common_522","Current payables convertible into grants, donations and bequests","Deudas a corto plazo transformables en subvenciones, donaciones y legados","Deutes a curt termini transformables en subvencions, donacions i llegats","522","liability_current","False","","","","",""
"account_common_523","Current payables to suppliers of fixed assets","Proveedores de inmovilizado a corto plazo","Proveïdors d’immobilitzat a curt termini","523","liability_payable","True","","","","",""
"account_common_524","Current finance lease payables","Acreedores por arrendamiento financiero a corto plazo","Creditors per arrendament financer a curt termini","524","liability_current","False","","","","",""
"account_common_525","Current bills payable","Efectos a pagar a corto plazo","Efectes a pagar a curt termini","525","liability_current","False","","","","",""
"account_common_527","Current interest on debt with financial institutions","Intereses a corto plazo de deudas con entidades de crédito","Interessos a curt termini de deutes amb entitats de crèdit","527","liability_current","False","","","","",""
"account_common_528","Current interest on payables","Intereses a corto plazo de deudas","Interessos a curt termini de deutes","528","liability_current","False","","","","",""
"account_common_5290","Current provisions for employee benefits","Provisión a corto plazo por retribuciones al personal","Provisió a curt termini per retribucions al personal","5290","liability_current","True","","","","",""
"account_common_5291","Current provisions for taxes","Provisión a corto plazo para impuestos","Provisió a curt termini per a impostos","5291","liability_current","True","","","","",""
"account_common_5292","Current provisions for other liabilities","Provisión a corto plazo para otras responsabilidades","Provisió a curt termini per a altres responsabilitats","5292","liability_current","True","","","","",""
"account_common_5293","Current provisions for dismantlement, removal or restoration of fixed assets","Provisión a corto plazo por desmantelamiento, retiro o rehabilitación del inmovilizado","Provisió a curt termini per desmantellament, retirament o rehabilitació de l’immobilitzat","5293","liability_current","True","","","","",""
"account_common_5295","Current provisions for environmental actions","Provisión a corto plazo para actuaciones medioambientales","Provisió a curt termini per a actuacions mediambientals","5295","liability_current","True","","","","",""
"account_common_5303","Current investments in group companies","Participaciones a corto plazo en empresas del grupo","Participacions a curt termini, en empreses del grup","5303","asset_current","False","","","","",""
"account_common_5304","Current investments in associates","Participaciones a corto plazo en empresas asociadas","Participacions a curt termini, en empreses associades","5304","asset_current","False","","","","",""
"account_common_5305","Current investments in other related parties","Participaciones a corto plazo en otras partes vinculadas","Participacions a curt termini, en altres parts vinculades","5305","asset_current","False","","","","",""
"account_common_5313","Current debt securities of group companies","Valores representativos de deuda a corto plazo de empresas del grupo","Valors representatius de deute a curt termini d’empreses del grup","5313","asset_current","False","","","","",""
"account_common_5314","Current debt securities of associates","Valores representativos de deuda a corto plazo de empresas asociadas","Valors representatius de deute a curt termini d’empreses associades","5314","asset_current","False","","","","",""
"account_common_5315","Current debt securities of other related parties","Valores representativos de deuda a corto plazo de otras partes vinculadas","Valors representatius de deute a curt termini d’altres parts vinculades","5315","asset_current","False","","","","",""
"account_common_5323","Current loans to group companies","Créditos a corto plazo a empresas del grupo","Crèdits a curt termini a empreses del grup","5323","asset_current","False","","","","",""
"account_common_5324","Current loans to associates","Créditos a corto plazo a empresas asociadas","Crèdits a curt termini a empreses associades","5324","asset_current","False","","","","",""
"account_common_5325","Current loans to other related parties","Créditos a corto plazo a otras partes vinculadas","Crèdits a curt termini a altres parts vinculades","5325","asset_current","False","","","","",""
"account_common_5333","Current interest on debt securities of group companies","Intereses a corto plazo de valores representativos de deuda de empresas del grupo","Interessos a curt termini de valors representatius de deute d’empreses del grup","5333","asset_current","False","","","","",""
"account_common_5334","Current interest on debt securities of associates","Intereses a corto plazo de valores representativos de deuda de empresas asociadas","Interessos a curt termini de valors representatius de deute d’empreses associades","5334","asset_current","False","","","","",""
"account_common_5335","Current interest on debt securities of other related parties","Intereses a corto plazo de valores representativos de deuda de otras partes vinculadas","Interessos a curt termini de valors representatius de deute d’altres parts vinculades","5335","asset_current","False","","","","",""
"account_common_5343","Current interest on loans to group companies","Intereses a corto plazo de créditos a empresas del grupo","Interessos a curt termini de crèdits a empreses del grup","5343","asset_current","False","","","","",""
"account_common_5344","Current interest on loans to associates","Intereses a corto plazo de créditos a empresas asociadas","Interessos a curt termini de crèdits a empreses associades","5344","asset_current","False","","","","",""
"account_common_5345","Current interest on loans to other related parties","Intereses a corto plazo de créditos a otras partes vinculadas","Interessos a curt termini de crèdits a altres parts vinculades","5345","asset_current","False","","","","",""
"account_common_5353","Dividend receivable from group companies","Dividendo a cobrar de inversiones financieras en empresas del grupo","Dividend a cobrar d’empreses del grup","5353","asset_current","False","","","","",""
"account_common_5354","Dividend receivable from associates","Dividendo a cobrar de inversiones financieras en empresas asociadas","Dividend a cobrar d’empreses associades","5354","asset_current","False","","","","",""
"account_common_5355","Dividend receivable from other related parties","Dividendo a cobrar de inversiones financieras en otras partes vinculadas","Dividend a cobrar d’altres parts vinculades","5355","asset_current","False","","","","",""
"account_common_5393","Current uncalled equity holdings in group companies","Desembolsos pendientes sobre participaciones a corto plazo en empresas del grupo","Desemborsaments pendents sobre participacions a curt termini en empreses del grup","5393","asset_current","False","","","","",""
"account_common_5394","Current uncalled equity holdings in associates","Desembolsos pendientes sobre participaciones a corto plazo en empresas asociadas","Desemborsaments pendents sobre participacions a curt termini en empreses associades","5394","asset_current","False","","","","",""
"account_common_5395","Current uncalled equity holdings in other related parties","Desembolsos pendientes sobre participaciones a corto plazo en otras partes vinculadas","Desemborsaments pendents sobre participacions a curt termini en altres parts vinculades","5395","asset_current","False","","","","",""
"account_common_540","Current investments in equity instruments","Inversiones financieras a corto plazo en instrumentos de patrimonio","Inversions financeres a curt termini en instruments de patrimoni","540","asset_current","False","","","","",""
"account_common_541","Current debt securities","Valores representativos de deuda a corto plazo","Valors representatius de deute a curt termini","541","asset_current","False","","","","",""
"account_common_542","Current loans","Créditos a corto plazo","Crèdits a curt termini","542","asset_current","False","","","","",""
"account_common_543","Current loans for disposal of fixed assets","Créditos a corto plazo por enajenación de inmovilizado","Crèdits a curt termini per alienació d’immobilitzat","543","asset_current","False","","","","",""
"account_common_544","Current loans to personnel","Créditos a corto plazo al personal","Crèdits a curt termini al personal","544","asset_current","False","","","","",""
"account_common_545","Dividend receivable","Dividendo a cobrar","Dividend a cobrar","545","asset_current","False","","","","",""
"account_common_546","Current interest on debt securities","Intereses a corto plazo de valores representativos de deudas","Interessos a curt termini de valors representatius de deutes","546","asset_current","False","","","","",""
"account_common_547","Current interest on loans","Intereses a corto plazo de créditos","Interessos a curt termini de crèdits","547","asset_current","False","","","","",""
"account_common_548","Current deposits","Imposiciones a corto plazo","Imposicions a curt termini","548","asset_current","False","","","","",""
"account_common_549","Current uncalled equity holdings","Desembolsos pendientes sobre participaciones en el patrimonio neto a corto plazo","Desemborsaments pendents sobre participacions en el patrimoni net a curt termini","549","asset_current","False","","","","",""
"account_common_550","Current account with owner","Titular de la explotación","Titular de l’explotació","550","asset_current","False","","","","",""
"account_common_5523","Current account with group companies","Cuenta corriente con empresas del grupo","Compte corrent amb empreses del grup","5523","asset_current","False","","","","",""
"account_common_5524","Current account with associates","Cuenta corriente con empresas asociadas","Compte corrent amb empreses associades","5524","asset_current","False","","","","",""
"account_common_5525","Current account with other related parties","Cuenta corriente con otras partes vinculadas","Compte corrent amb altres parts vinculades","5525","asset_current","False","","","","",""
"account_common_554","Current account with temporary joint ventures and co-ownerships","Cuenta corriente con uniones temporales de empresas y comunidades de bienes","Compte corrent amb unions temporals d’empreses i comunitats de béns","554","asset_current","False","","","","",""
"account_common_555","Items pending application","Partidas pendientes de aplicación","Partides pendents d’aplicació","555","liability_current","False","","","","",""
"account_common_5563","Called-up equity holdings, group companies","Desembolsos exigidos sobre participaciones, empresas del grupo","Desemborsaments exigits sobre participacions, empreses del grup","5563","liability_current","False","","","","",""
"account_common_5564","Called-up equity holdings, associates","Desembolsos exigidos sobre participaciones, empresas asociadas","Desemborsaments exigits sobre participacions, empreses associades","5564","liability_current","False","","","","",""
"account_common_5565","Called-up equity holdings, other related parties","Desembolsos exigidos sobre participaciones, otras partes vinculadas","Desemborsaments exigits sobre participacions, altres parts vinculades","5565","liability_current","False","","","","",""
"account_common_5566","Called-up equity holdings of other companies","Desembolsos exigidos sobre participaciones de otras empresas","Desemborsaments exigits sobre participacions d’altres empreses","5566","liability_current","False","","","","",""
"account_common_557","Interim dividend","Dividendo activo a cuenta","Dividend actiu a compte","557","asset_current","False","","","","",""
"account_common_5580","Receivable on called-up ordinary shares or equity holdings","Socios por desembolsos exigidos sobre acciones o participaciones ordinarias","Socis per desemborsaments exigits sobre accions o participacions ordinàries","5580","asset_current","False","","","","",""
"account_common_5590","Current assets arising from derivative financial instruments, trading portfolio","Activos por derivados financieros a corto plazo, cartera de negociación","Actius per derivats financers a curt termini, cartera de negociació","5590","asset_current","False","","","","",""
"account_common_5595","Current liabilities arising from derivative financial instruments, trading portfolio","Pasivos por derivados financieros a corto plazo, cartera de negociación","Passius per derivats financers a curt termini, cartera de negociació","5595","liability_current","False","","","","",""
"account_common_560","Current guarantees received","Fianzas recibidas a corto plazo","Fiances rebudes a curt termini","560","liability_current","False","","","","",""
"account_common_561","Current deposits received","Depósitos recibidos a corto plazo","Dipòsits rebuts a curt termini","561","liability_current","False","","","","",""
"account_common_565","Current guarantees extended","Fianzas constituidas a corto plazo","Fiances constituïdes a curt termini","565","asset_current","False","","","","",""
"account_common_566","Current deposits extended","Depósitos constituidos a corto plazo","Dipòsits constituïts a curt termini","566","asset_current","False","","","","",""
"account_common_567","Prepaid interest","Intereses pagados por anticipado","Interessos pagats per endavant","567","asset_current","False","","","","",""
"account_common_568","Unearned interest received","Intereses cobrados por anticipado","Interessos cobrats per endavant","568","liability_current","False","","","","",""
"account_common_570","Cash, euros","Caja, euros","Caixa, euros","570","asset_cash","False","","","","",""
"account_common_571","Cash, foreign currencies","Caja, moneda extranjera","Caixa, moneda estrangera","571","asset_cash","False","","","","",""
"account_common_572","Banks and financial institutions, demand current accounts, euros","Bancos e instituciones de crédito c/c vista, euros","Bancs i institucions de crèdit c/c a la vista, euros","572","asset_cash","False","","","","",""
"account_common_572998","Transitory account","Cuenta transitoria","Compte transitori","572998","asset_current","False","","","","",""
"account_common_573","Banks and financial institutions, demand current accounts, foreign currency","Bancos e instituciones de crédito c/c vista, moneda extranjera","Bancs i institucions de crèdit c/c a la vista, moneda estrangera","573","asset_cash","False","","","","",""
"account_common_574","Banks and financial institutions, saving accounts, euros","Bancos e instituciones de crédito, cuentas de ahorro, euros","Bancs i institucions de crèdit, comptes d’estalvi, euros","574","asset_cash","False","","","","",""
"account_common_575","Banks and financial institutions, saving accounts, foreign currency","Bancos e instituciones de crédito, cuentas de ahorro, moneda extranjera","Bancs i institucions de crèdit, comptes d’estalvi, moneda estrangera","575","asset_cash","False","","","","",""
"account_common_576","Short-term highly-liquid investments","Inversiones a corto plazo de gran liquidez","Inversions a curt termini de gran liquiditat","576","asset_current","False","","","","",""
"account_common_5933","Impairment of current investments in group companies","Deterioro de valor de participaciones a corto plazo en empresas del grupo","Deteriorament de valor de participacions a curt termini en empreses del grup","5933","asset_current","False","","","","",""
"account_common_5934","Impairment of current investments in associates","Deterioro de valor de participaciones a corto plazo en empresas asociadas","Deteriorament de valor de participacions a curt termini en empreses associades","5934","asset_current","False","","","","",""
"account_common_5943","Impairment of current debt securities of group companies","Deterioro de valor de valores representativos de deuda a corto plazo de empresas del grupo","Deteriorament de valor de valors representatius de deute a curt termini d’empreses del grup","5943","asset_current","False","","","","",""
"account_common_5944","Impairment of current debt securities of associates","Deterioro de valor de valores representativos de deuda a corto plazo de empresas asociadas","Deteriorament de valor de valors representatius de deute a curt termini d’empreses associades","5944","asset_current","False","","","","",""
"account_common_5945","Impairment of current debt securities of other related parties","Deterioro de valor de valores representativos de deuda a corto plazo de otras partes vinculadas","Deteriorament de valor de valors representatius de deute a curt termini d’altres parts vinculades","5945","asset_current","False","","","","",""
"account_common_5953","Impairment of current loans to group companies","Deterioro de valor de créditos a corto plazo a empresas del grupo","Deteriorament de valor de crèdits a curt termini a empreses del grup","5953","asset_current","False","","","","",""
"account_common_5954","Impairment of current loans to associates","Deterioro de valor de créditos a corto plazo a empresas asociadas","Deteriorament de valor de crèdits a curt termini a empreses associades","5954","asset_current","False","","","","",""
"account_common_5955","Impairment of current loans to other related parties","Deterioro de valor de créditos a corto plazo a otras partes vinculadas","Deteriorament de valor de crèdits a curt termini a altres parts vinculades","5955","asset_current","False","","","","",""
"account_common_597","Impairment of current debt securities","Deterioro de valor de valores representativos de deuda a corto plazo","Deteriorament de valor de valors representatius de deute a curt termini","597","asset_current","False","","","","",""
"account_common_598","Impairment of current loans","Deterioro de valor de créditos a corto plazo","Deteriorament de valor de crèdits a curt termini","598","asset_current","False","","","","",""
"account_common_600","Merchandise purchased","Compras de mercaderías","Compres de mercaderies","600","expense","False","","Purchase of goods intended for resale","Compra de bienes destinados a la reventa","Compra de béns destinats a la revenda",""
"account_common_601","Raw materials purchased","Compras de materias primas","Compres de primeres matèries","601","expense","False","","Purchase of materials to be transformed or used in manufacturing","Compra de materiales para ser transformados o utilizados en la fabricación","Compra de materials per ser transformats o utilitzats en la fabricació",""
"account_common_602","Other supplies purchased","Compras de otros aprovisionamientos","Compres d’altres aprovisionaments","602","expense","False","","Purchase of other materials or supplies (e.g., packaging, office consumables)","Compra de otros materiales o suministros (por ejemplo, embalajes, consumibles de oficina)","Compra d'altres materials o subministraments (per exemple, embalatges, consumibles d'oficina)",""
"account_common_6060","Prompt payment discounts on merchandise purchased","Descuentos sobre compras por pronto pago de mercaderías","Descomptes sobre compres per pagament immediat de mercaderies","6060","expense_other","False","","","","",""
"account_common_6061","Prompt payment discounts on raw materials purchased","Descuentos sobre compras por pronto pago de materias primas","Descomptes sobre compres per pagament immediat de primeres matèries","6061","expense_other","False","","","","",""
"account_common_6062","Prompt payment discounts on other supplies purchased","Descuentos sobre compras por pronto pago de otros aprovisionamientos","Descomptes sobre compres per pagament immediat d’altres aprovisionaments","6062","expense_other","False","","","","",""
"account_common_607","Subcontracted work","Trabajos realizados por otras empresas","Treballs realitzats per altres empreses","607","expense","False","","Costs for outsourced work or specific projects by external firms","Costos de trabajos subcontratados o proyectos específicos realizados por empresas externas","Costos per treballs externalitzats o projectes específics per part d'empreses externes",""
"account_common_6080","Returns of merchandise purchased","Devoluciones de compras de mercaderías","Devolucions de compres de mercaderies","6080","expense","False","","","","",""
"account_common_6081","Returns of raw materials purchased","Devoluciones de compras de materias primas","Devolucions de compres de primeres matèries","6081","expense","False","","","","",""
"account_common_6082","Returns of other supplies purchased","Devoluciones de compras de otros aprovisionamientos","Devolucions de compres d’altres aprovisionaments","6082","expense","False","","","","",""
"account_common_6090","""Rappels"" of merchandise purchased","""Rappels"" por compras de mercaderías","Ràpels per compres de mercaderies","6090","expense","False","","","","",""
"account_common_6091","""Rappels"" of raw materials purchased","""Rappels"" por compras de materias primas","Ràpels per compres de primeres matèries","6091","expense","False","","","","",""
"account_common_6092","""Rappels"" of other supplies purchased","""Rappels"" por compras de otros aprovisionamientos","Ràpels per compres d’altres aprovisionaments","6092","expense","False","","","","",""
"account_common_610","Changes in inventories of merchandise","Variación de existencias de mercaderías","Variació d’existències de mercaderies","610","expense_other","False","","","","",""
"account_common_611","Changes in inventories of raw materials","Variación de existencias de materias primas","Variació d’existències de primeres matèries","611","expense_other","False","","","","",""
"account_common_612","Changes in inventories of other supplies","Variación de existencias de otros aprovisionamientos","Variació d’existències d’altres aprovisionaments","612","expense_other","False","","","","",""
"account_common_620","Research and development expenses for the period","Gastos en investigación y desarrollo del ejercicio","Despeses en recerca i desenvolupament de l’exercici","620","expense","False","","Research and development expenses not capitalized as assets","Gastos de investigación y desarrollo no capitalizados como activos","Despeses de recerca i desenvolupament no capitalitzades com a actius",""
"account_common_621","Leases and royalties","Arrendamientos y cánones","Arrendaments i cànons","621","expense","False","","Costs for renting property, equipment, or use of intellectual property","Costos por alquiler de propiedad, equipo o uso de propiedad intelectual","Costos de lloguer de béns immobles, equipament o ús de la propietat intel·lectual",""
"account_common_622","Repairs and maintenance","Reparaciones y conservación","Reparacions i conservació","622","expense","False","","Costs to maintain fixed assets in working condition","Costos para mantener activos fijos en condiciones de funcionamiento","Costos per mantenir els actius fixos en condicions de funcionament",""
"account_common_623","Independent professional services","Servicios de profesionales independientes","Serveis de professionals independents","623","expense","False","","External professional services","Servicios profesionales externos","Serveis professionals externs",""
"account_common_6231","Accounting","Contabilidad","Comptabilitat","6231","expense","False","","Accounting and tax services","Servicios contables e fiscales","Serveis de comptabilitat i impostos",""
"account_common_6232","Legal Expenses","Gastos legales","Despeses legals","6232","expense","False","","Legal services (lawyers, representation, ...)","Servicios jurídicos (abogados, representación, ...)","Serveis jurídics (advocats, representació, ...)",""
"account_common_6233","Import fees","Tarifas de importación","Taxes d'importació","6233","expense","False","","Importing services (transport, customs, ...)","Servicios de importación (transporte, aduanas, ...)","Serveis d'importació (transport, duanes, ...)",""
"account_common_624","Transports","Transportes","Transports","624","expense","False","","General costs related to the transport of goods or people for business","Costos generales relacionados con el transporte de mercancías o personas para fines empresariales","Costos generals relacionats amb el transport de mercaderies o persones per a empreses",""
"account_common_6241","Flights","Vuelos","Vols","6241","expense","False","","Flight travels of people","Viajes en avión de personas","Viatges en avió de persones",""
"account_common_6242","Public transportation","Transporte público","Transport públic","6242","expense","False","","Regular public transportation of people","Transporte público regular de personas","Transport públic regular de persones",""
"account_common_625","Insurance premiums","Primas de seguros","Primes d’assegurances","625","expense","False","","Payments for various types of business insurance","Pagos de diversos tipos de seguros comerciales","Pagaments per a diversos tipus d'assegurances empresarials",""
"account_common_6251","Fire insurance","Seguro contra incendios","Assegurança contra incendis","6251","expense","False","","Fire insurance","Seguro contra incendios","Assegurança contra incendis",""
"account_common_6252","Professional insurance","Seguros profesionales","Assegurances professionals","6252","expense","False","","Professional insurance payments","Pagos de seguros profesionales","Pagaments d'assegurances professionals",""
"account_common_6253","Legal Protection insurance","Seguro de Protección Legal","Assegurança de protecció jurídica","6253","expense","False","","Legal Protection insurance payments","Pagos del seguro de Protección Legal","Pagaments d'assegurança de protecció jurídica",""
"account_common_6254","Professional liability insurance","Seguro de responsabilidad civil profesional","Assegurança de responsabilitat civil professional","6254","expense","False","","Professional liability insurance payments","Pagos del seguro de responsabilidad profesional","Pagaments d'assegurança de responsabilitat civil professional",""
"account_common_626","Banking and similar services","Servicios bancarios y similares","Serveis bancaris i similars","626","expense","False","","Fees and commissions charged by banks and financial institutions","Tarifas y comisiones cobradas por bancos e instituciones financieras","Tarifes i comissions cobrades per bancs i entitats financeres",""
"account_common_627","Advertising, publicity and public relations","Publicidad, propaganda y relaciones públicas","Publicitat, propaganda i relacions públiques","627","expense","False","","Expenses for marketing, advertising, and public relations activities","Gastos de actividades de marketing, publicidad y relaciones públicas","Despeses per a activitats de màrqueting, publicitat i relacions públiques",""
"account_common_6271","Business gifts","Regalos de empresa","Regals d'empresa","6271","expense","False","","Business gifts offered to partners","Regalos empresariales ofrecidos a los socios","Regals empresarials oferts als socis",""
"account_common_628","Utilities","Suministros","Subministraments","628","expense","False","","Costs for essential services","Costos de los servicios esenciales","Costos dels serveis essencials",""
"account_common_6281","Water, Electricity, Gas","Agua, electricidad, gas","Aigua, Electricitat, Gas","6281","expense","False","","Water, Electricity and Gas expenses incurred in the context of your company","Gastos de Agua, Electricidad y Gas incurridos en el contexto de su empresa","Despeses d'aigua, electricitat i gas en què s'hagi incorregut en el context de la vostra empresa",""
"account_common_6282","Fuel","Combustible","Combustible","6282","expense","False","","Fuel expenses for cars","Gastos de combustible para automóviles","Despeses de combustible per a cotxes",""
"account_common_6283","Phone & internet","Teléfono e internet","Telèfon i internet","6283","expense","False","","Phone & Internet bills from your providers","Facturas de teléfono e Internet de sus proveedores","Factures de telèfon i Internet dels vostres proveïdors",""
"account_common_629","Other services","Otros servicios","Altres serveis","629","expense","False","","General category for various external services not specifically listed","Categoría general para diversos servicios externos no enumerados específicamente","Categoria general per a diversos serveis externs no enumerats específicament",""
"account_common_6291","Software expenses","Gastos de software","Despeses de programari","6291","expense","False","","General expenses for softwares used in your company","Gastos generales de software utilizados en su empresa","Despeses generals del programari utilitzat a la vostra empresa",""
"account_common_6292","Administration fees","Gastos de administración","Tarifes d'administració","6292","expense","False","","Various expenses incurred for the administration of your company","Diversos gastos incurridos para la administración de su empresa","Diverses despeses derivades de l'administració de la vostra empresa",""
"account_common_6293","Office maintenance costs","Costos de mantenimiento de oficina","Costos de manteniment d'oficines","6293","expense","False","","Various expenses incurred for the maintenance of offices and buildings used by your company","Diversos gastos incurridos para el mantenimiento de las oficinas y edificios utilizados por su empresa","Diverses despeses derivades del manteniment d'oficines i edificis utilitzats per la vostra empresa",""
"account_common_6294","Membership fees","Cuotas de membresía","Quotes de soci","6294","expense","False","","Membership feeds to groups, clubs and associations","La membresía alimenta a grupos, clubes y asociaciones","Canals de membres per a grups, clubs i associacions",""
"account_common_6295","Food & Restaurant","Comida y restaurante","Menjar i restaurant","6295","expense","False","","General expenses for food, reception, canteen, bar & restaurant","Gastos generales de alimentación, recepción, comedor, bar y restaurante.","Despeses generals de menjar, recepció, cantina, bar i restaurant",""
"account_common_6296","Training and documentation","Formación y documentación","Formació i documentació","6296","expense","False","","Training expenses including books, subscriptions and occasional expenses","Gastos de formación incluyendo libros, suscripciones y gastos ocasionales.","Despeses de formació, incloent-hi llibres, subscripcions i despeses ocasionals",""
"account_common_6300","Current tax","Impuesto corriente","Impost corrent","6300","expense","False","","Expense for corporate income tax","Gasto por impuesto sobre la renta de sociedades","Despesa per impost sobre la renda de societats",""
"account_common_6301","Deferred tax","Impuesto diferido","Impost diferit","6301","expense","False","","Delayed corporate income tax","Impuesto sobre la renta corporativa retrasado","Impost sobre la renda de societats endarrerit",""
"account_common_631","Other taxes","Otros tributos","Altres tributs","631","expense","False","","Other taxes and fees not related to income or VAT","Otros impuestos y tasas no relacionados con la renta o el IVA","Altres impostos i taxes no relacionats amb la renda o l'IVA",""
"account_common_633","Negative adjustments to income tax","Ajustes negativos en la imposición sobre beneficios","Ajustos negatius en la imposició sobre beneficis","633","expense_other","False","","Adjustments that increase tax expense","Ajustes que incrementan el gasto fiscal","Ajustos que augmenten la despesa fiscal",""
"account_common_6341","Negative adjustments to VAT on current assets","Ajustes negativos en IVA de activo corriente","Ajustos negatius en IVA d’actiu corrent","6341","expense_other","False","","","","",""
"account_common_6342","Negative adjustments to VAT on investments","Ajustes negativos en IVA de inversiones","Ajustos negatius en IVA d’inversions","6342","expense_other","False","","","","",""
"account_common_636","Tax refunds","Devolución de impuestos","Devolució d’impostos","636","expense_other","False","","Reductions in tax expense from tax refunds received","Reducciones en el gasto fiscal por devoluciones de impuestos recibidas","Reduccions en la despesa fiscal derivades de les devolucions d'impostos rebudes",""
"account_common_638","Positive adjustment to income tax","Ajustes positivos en la imposición sobre beneficios","Ajustos positius en la imposició sobre beneficis","638","expense_other","False","","Losses arising from consolidation adjustments","Pérdidas derivadas de ajustes de consolidación","Pèrdues derivades d'ajustos de consolidació",""
"account_common_6391","Positive adjustments to VAT on current assets","Ajustes positivos en IVA de activo corriente","Ajustos positius en IVA d’actiu corrent","6391","expense_other","False","","","","",""
"account_common_6392","Positive adjustments to VAT on investments","Ajustes positivos en IVA de inversiones","Ajustos positius en IVA d’inversions","6392","expense_other","False","","","","",""
"account_common_640","Salaries and wages","Sueldos y salarios","Sous i salaris","640","expense","False","","Gross pay for employees","Salario bruto para los empleados","Salari brut dels empleats",""
"account_common_641","Termination benefits","Indemnizaciones","Indemnitzacions","641","expense","False","","Payments to employees due to dismissal or contract termination","Pagos a empleados por despido o terminación de contrato","Pagaments a empleats per acomiadament o finalització de contracte",""
"account_common_642","Social security payable by the company","Seguridad Social a cargo de la empresa","Seguretat Social a càrrec de l’empresa","642","expense","False","","Employer's share of social security contributions for employees","Participación del empleador en las contribuciones a la seguridad social de los empleados","Quota de l'empresari en les cotitzacions a la seguretat social dels empleats",""
"account_common_649","Employee benefits expense","Otros gastos sociales","Altres despeses socials","649","expense","False","","Miscellaneous staff-related expenses not specified","Gastos varios relacionados con el personal no especificados","Despeses diverses relacionades amb el personal no especificades",""
"account_common_660","Finance expense arising from provision adjustments","Gastos financieros por actualización de provisiones","Despeses financeres per actualització de provisions","660","expense_other","False","","","","",""
"account_common_6610","Interest on non-current bonds and obligations, group companies","Intereses de obligaciones y bonos, empresas del grupo","Interessos d’obligacions i bons a llarg termini, empreses del grup","6610","expense_other","False","","","","",""
"account_common_6611","Interest on non-current bonds and obligations, associates","Intereses de obligaciones y bonos, empresas asociadas","Interessos d’obligacions i bons a llarg termini, empreses associades","6611","expense_other","False","","","","",""
"account_common_6612","Interest on non-current bonds and obligations, other related parties","Intereses de obligaciones y bonos, otras partes vinculadas","Interessos d’obligacions i bons a llarg termini, altres parts vinculades","6612","expense_other","False","","","","",""
"account_common_6613","Interest on non-current bonds and obligations, other companies","Intereses de obligaciones y bonos, otras empresas","Interessos d’obligacions i bons a llarg termini, altres empreses","6613","expense_other","False","","","","",""
"account_common_6615","Interest on current bonds and obligations, group companies","Intereses de obligaciones y bonos a corto plazo, empresas del grupo","Interessos d’obligacions i bons a curt termini, empreses del grup","6615","expense_other","False","","","","",""
"account_common_6616","Interest on current bonds and obligations, associates","Intereses de obligaciones y bonos a corto plazo, empresas asociadas","Interessos d’obligacions i bons a curt termini, empreses associades","6616","expense_other","False","","","","",""
"account_common_6617","Interest on current bonds and obligations, other related parties","Intereses de obligaciones y bonos a corto plazo, otras partes vinculadas","Interessos d’obligacions i bons a curt termini, altres parts vinculades","6617","expense_other","False","","","","",""
"account_common_6618","Interest on current bonds and obligations, other companies","Intereses de obligaciones y bonos a corto plazo, otras empresas","Interessos d’obligacions i bons a curt termini, altres empreses","6618","expense_other","False","","","","",""
"account_common_6620","Interest on payables, group companies","Intereses de deudas, empresas del grupo","Interessos de deutes, empreses del grup","6620","expense_other","False","","","","",""
"account_common_6621","Interest on payables, associates","Intereses de deudas, empresas asociadas","Interessos de deutes, empreses associades","6621","expense_other","False","","","","",""
"account_common_6622","Interest on payables, other related parties","Intereses de deudas, otras partes vinculadas","Interessos de deutes, altres parts vinculades","6622","expense_other","False","","","","",""
"account_common_6623","Interest on debt with financial institutions","Intereses de deudas con entidades de crédito","Interessos de deutes amb entitats de crèdit","6623","expense_other","False","","","","",""
"account_common_6624","Interest on payables, other companies","Intereses de deudas, otras empresas","Interessos de deutes, altres empreses","6624","expense_other","False","","","","",""
"account_common_6640","Dividends on liability-classified instruments, group companies","Dividendos de pasivos, empresas del grupo","Dividends de passius, empreses del grup","6640","expense_other","False","","","","",""
"account_common_6641","Dividends on liability-classified instruments, associates","Dividendos de pasivos, empresas asociadas","Dividends de passius, empreses associades","6641","expense_other","False","","","","",""
"account_common_6642","Dividends on liability-classified instruments, other related parties","Dividendos de pasivos, otras partes vinculadas","Dividends de passius, altres parts vinculades","6642","expense_other","False","","","","",""
"account_common_6643","Dividends on liability-classified instruments, other companies","Dividendos de pasivos, otras empresas","Dividends de passius, altres empreses","6643","expense_other","False","","","","",""
"account_common_6650","Interest on bills discounted by group financial institutions","Intereses por descuento de efectos en entidades de crédito del grupo","Interessos per descompte d’efectes en entitats de crèdit del grup","6650","expense_other","False","","","","",""
"account_common_6651","Interest on bills discounted by associate financial institutions","Intereses por descuento de efectos en entidades de crédito asociadas","Interessos per descompte d’efectes en entitats de crèdit associades","6651","expense_other","False","","","","",""
"account_common_6652","Interest on bills discounted by other related financial institutions","Intereses por descuento de efectos en entidades de crédito vinculadas","Interessos per descompte d’efectes en altres entitats de crèdit vinculades","6652","expense_other","False","","","","",""
"account_common_6653","Interest on bills discounted by other financial institutions","Intereses por descuento de efectos en otras entidades de crédito","Interessos per descompte d’efectes en altres entitats de crèdit","6653","expense_other","False","","","","",""
"account_common_6654","Interest on factoring transactions with group financial institutions","Intereses por operaciones de ""factoring"" con entidades de crédito del grupo","Interessos per operacions de facturatge amb entitats de crèdit del grup","6654","expense_other","False","","","","",""
"account_common_6655","Interest on factoring transactions with associate financial institutions","Intereses por operaciones de ""factoring"" con entidades de crédito asociadas","Interessos per operacions de facturatge amb entitats de crèdit associades","6655","expense_other","False","","","","",""
"account_common_6656","Interest on factoring transactions with other related financial institutions","Intereses por operaciones de ""factoring"" con entidades de crédito vinculadas","Interessos per operacions de facturatge amb altres entitats de crèdit vinculades","6656","expense_other","False","","","","",""
"account_common_6657","Interest on factoring transactions with other financial institutions","Intereses por operaciones de ""factoring"" con otras entidades de crédito","Interessos per operacions de facturatge amb altres entitats de crèdit","6657","expense_other","False","","","","",""
"account_common_6660","Losses on non-current debt securities, group companies","Pérdidas en valores representativos de deuda, empresas del grupo","Pèrdues en valors representatius de deute a llarg termini, empreses del grup","6660","expense_other","False","","","","",""
"account_common_6661","Losses on non-current debt securities, associates","Pérdidas en valores representativos de deuda, empresas asociadas","Pèrdues en valors representatius de deute a llarg termini, empreses associades","6661","expense_other","False","","","","",""
"account_common_6662","Losses on non-current debt securities, other related parties","Pérdidas en valores representativos de deuda, otras partes vinculadas","Pèrdues en valors representatius de deute a llarg termini, altres parts vinculades","6662","expense_other","False","","","","",""
"account_common_6663","Losses on non-current investments and debt securities, other companies","Pérdidas en valores representativos de deuda, otras empresas","Pèrdues en participacions i valors representatius de deute a llarg termini, altres empreses","6663","expense_other","False","","","","",""
"account_common_6665","Losses on current investments and debt securities, group companies","Pérdidas en valores representativos de deuda a corto plazo, empresas del grupo","Pèrdues en participacions i valors representatius de deute a curt termini, empreses del grup","6665","expense_other","False","","","","",""
"account_common_6666","Losses on current investments and debt securities, associates","Pérdidas en valores representativos de deuda a corto plazo, empresas asociadas","Pèrdues en participacions i valors representatius de deute a curt termini, empreses associades","6666","expense_other","False","","","","",""
"account_common_6667","Losses on current debt securities, other related parties","Pérdidas en valores representativos de deuda a corto plazo, otras partes vinculadas","Pèrdues en valors representatius de deute a curt termini, altres parts vinculades","6667","expense_other","False","","","","",""
"account_common_6668","Losses on current debt securities, other companies","Pérdidas en valores representativos de deuda a corto plazo, otras empresas","Pèrdues en valors representatius de deute a curt termini, altres empreses","6668","expense_other","False","","","","",""
"account_common_6670","Losses on non-current non-trade receivables, group companies","Pérdidas de créditos, empresas del grupo","Pèrdues de crèdits a llarg termini, empreses del grup","6670","expense_other","False","","","","",""
"account_common_6671","Losses on non-current non-trade receivables, associates","Pérdidas de créditos, empresas asociadas","Pèrdues de crèdits a llarg termini, empreses associades","6671","expense_other","False","","","","",""
"account_common_6672","Losses on non-current non-trade receivables, other related parties","Pérdidas de créditos, otras partes vinculadas","Pèrdues de crèdits a llarg termini, altres parts vinculades","6672","expense_other","False","","","","",""
"account_common_6673","Losses on non-current non-trade receivables, other companies","Pérdidas de créditos, otras empresas","Pèrdues de crèdits a llarg termini, altres empreses","6673","expense_other","False","","","","",""
"account_common_6675","Losses on current non-trade receivables, group companies","Pérdidas de créditos a corto plazo, empresas del grupo","Pèrdues de crèdits a curt termini, empreses del grup","6675","expense_other","False","","","","",""
"account_common_6676","Losses on current non-trade receivables, associates","Pérdidas de créditos a corto plazo, empresas asociadas","Pèrdues de crèdits a curt termini, empreses associades","6676","expense_other","False","","","","",""
"account_common_6677","Losses on current non-trade receivables, other related parties","Pérdidas de créditos a corto plazo, otras partes vinculadas","Pèrdues de crèdits a curt termini, altres parts vinculades","6677","expense_other","False","","","","",""
"account_common_6678","Losses on current non-trade receivables, other companies","Pérdidas de créditos a corto plazo, otras empresas","Pèrdues de crèdits a curt termini, altres empreses","6678","expense_other","False","","","","",""
"account_common_668","Exchange losses","Diferencias negativas de cambio","Diferències negatives de canvi","668","expense_other","False","","Financial costs related to other types of debts","Costos financieros relacionados con otros tipos de deudas","Costos financers relacionats amb altres tipus de deutes",""
"account_common_669","Other finance expenses","Otros gastos financieros","Altres despeses financeres","669","expense_other","False","","Miscellaneous financial costs (e.g., bank commissions not specific to other financial operations)","Costes financieros diversos (por ejemplo, comisiones bancarias no específicas de otras operaciones financieras)","Costos financers diversos (per exemple, comissions bancàries no específiques d'altres operacions financeres)",""
"account_common_670","Losses on intangible assets","Pérdidas procedentes del inmovilizado intangible","Pèrdues procedents de l’immobilitzat intangible","670","expense_other","False","","","","",""
"account_common_672","Losses on investment property","Pérdidas procedentes de las inversiones inmobiliarias","Pèrdues procedents de les inversions immobiliàries","672","expense_other","False","","","","",""
"account_common_6733","Losses on non-current investments, group companies","Pérdidas procedentes de participaciones en, empresas del grupo","Pèrdues procedents de participacions a llarg termini, empreses del grup","6733","expense_other","False","","","","",""
"account_common_6734","Losses on non-current investments, associates","Pérdidas procedentes de participaciones, empresas asociadas","Pèrdues procedents de participacions a llarg termini, empreses associades","6734","expense_other","False","","","","",""
"account_common_6735","Losses on non-current investments, other related parties","Pérdidas procedentes de participaciones, otras partes vinculadas","Pèrdues procedents de participacions a llarg termini, altres parts vinculades","6735","expense_other","False","","","","",""
"account_common_675","Losses on transactions with own bonds","Pérdidas por operaciones con obligaciones propias","Pèrdues per operacions amb obligacions pròpies","675","expense_other","False","","","","",""
"account_common_678","Exceptional expenses","Gastos excepcionales","Despeses excepcionals","678","expense_other","False","","","","",""
"account_common_680","Amortisation of intangible assets","Amortización del inmovilizado intangible","Amortització de l’immobilitzat intangible","680","expense_depreciation","False","","","","",""
"account_common_681","Depreciation of property, plant and equipment","Amortización del inmovilizado material","Amortització de l’immobilitzat material","681","expense_depreciation","False","","","","",""
"account_common_682","Depreciation of investment property","Amortización de las inversiones inmobiliarias","Amortització de les inversions immobiliàries","682","expense_depreciation","False","","","","",""
"account_common_690","Impairment losses on intangible assets","Pérdidas por deterioro del inmovilizado intangible","Pèrdues per deteriorament de l’immobilitzat intangible","690","expense_other","False","","","","",""
"account_common_692","Impairment losses on investment property","Pérdidas por deterioro de las inversiones inmobiliarias","Pèrdues per deteriorament de les inversions immobiliàries","692","expense_other","False","","","","",""
"account_common_6930","Impairment losses on finished goods and work in progress","Pérdidas por deterioro de productos terminados y en curso de fabricación","Pèrdues per deteriorament de productes acabats i en curs de fabricació","6930","expense_other","False","","","","",""
"account_common_6931","Impairment losses on merchandise","Pérdidas por deterioro de mercaderías","Pèrdues per deteriorament de mercaderies","6931","expense_other","False","","","","",""
"account_common_6932","Impairment losses on raw materials","Pérdidas por deterioro de materias primas","Pèrdues per deteriorament de primeres matèries","6932","expense_other","False","","","","",""
"account_common_6933","Impairment losses on other supplies","Pérdidas por deterioro de otros aprovisionamientos","Pèrdues per deteriorament d’altres aprovisionaments","6933","expense_other","False","","","","",""
"account_common_6954","Provisions for onerous contracts","Dotación a la provisión por contratos onerosos","Dotació a la provisió per contractes onerosos","6954","expense_other","False","","","","",""
"account_common_6959","Provisions for other trade operations","Dotación a la provisión para otras operaciones comerciales","Dotació a la provisió per a altres operacions comercials","6959","expense_other","False","","","","",""
"account_common_6960","Impairment losses on non-current investments, group companies","Pérdidas por deterioro de participaciones en instrumentos de patrimonio neto, empresas del grupo","Pèrdues per deteriorament de participacions en instruments de patrimoni net a llarg termini, empreses del grup","6960","expense_other","False","","","","",""
"account_common_6961","Impairment losses on non-current investments, associates","Pérdidas por deterioro de participaciones en instrumentos de patrimonio neto, empresas asociadas","Pèrdues per deteriorament de participacions en instruments de patrimoni net a llarg termini, empreses associades","6961","expense_other","False","","","","",""
"account_common_6962","Impairment losses on non-current investments, other related parties","Pérdidas por deterioro de participaciones en instrumentos de patrimonio neto, otras partes vinculadas","Pèrdues per deteriorament de participacions en instruments de patrimoni net a llarg termini, altres parts vinculades","6962","expense_other","False","","","","",""
"account_common_6963","Impairment losses on non-current investments, other companies","Pérdidas por deterioro de participaciones en instrumentos de patrimonio neto, otras empresas","Pèrdues per deteriorament de participacions en instruments de patrimoni net a llarg termini, altres empreses","6963","expense_other","False","","","","",""
"account_common_6965","Impairment losses on non-current debt securities, group companies","Pérdidas por deterioro en valores representativos de deuda, empresas del grupo","Pèrdues per deteriorament en valors representatius de deute a llarg termini, empreses del grup","6965","expense_other","False","","","","",""
"account_common_6966","Impairment losses on non-current debt securities, associates","Pérdidas por deterioro en valores representativos de deuda, empresas asociadas","Pèrdues per deteriorament en valors representatius de deute a llarg termini, empreses associades","6966","expense_other","False","","","","",""
"account_common_6967","Impairment losses on non-current debt securities, other related parties","Pérdidas por deterioro en valores representativos de deuda, otras partes vinculadas","Pèrdues per deteriorament en valors representatius de deute a llarg termini, altres parts vinculades","6967","expense_other","False","","","","",""
"account_common_6968","Impairment losses on non-current debt securities, other companies","Pérdidas por deterioro en valores representativos de deuda, otras empresas","Pèrdues per deteriorament en valors representatius de deute a llarg termini, d’altres empreses","6968","expense_other","False","","","","",""
"account_common_6970","Impairment losses on non-current loans, group companies","Pérdidas por deterioro de créditos, empresas del grupo","Pèrdues per deteriorament de crèdits a llarg termini, empreses del grup","6970","expense_other","False","","","","",""
"account_common_6971","Impairment losses on non-current loans, associates","Pérdidas por deterioro de créditos, empresas asociadas","Pèrdues per deteriorament de crèdits a llarg termini, empreses associades","6971","expense_other","False","","","","",""
"account_common_6972","Impairment losses on non-current loans, other related parties","Pérdidas por deterioro de créditos, otras partes vinculadas","Pèrdues per deteriorament de crèdits a llarg termini, altres parts vinculades","6972","expense_other","False","","","","",""
"account_common_6973","Impairment losses on non-current loans, other companies","Pérdidas por deterioro de créditos, otras empresas","Pèrdues per deteriorament de crèdits a llarg termini, altres empreses","6973","expense_other","False","","","","",""
"account_common_6980","Impairment losses on current investments, group companies","Pérdidas por deterioro de participaciones en instrumentos de patrimonio neto a corto plazo, empresas del grupo","Pèrdues per deteriorament de participacions en instruments de patrimoni net a curt termini, empreses del grup","6980","expense_other","False","","","","",""
"account_common_6981","Impairment losses on current investments, associates","Pérdidas por deterioro de participaciones en instrumentos de patrimonio neto a corto plazo, empresas asociadas","Pèrdues per deteriorament de participacions en instruments de patrimoni net a curt termini, empreses associades","6981","expense_other","False","","","","",""
"account_common_6985","Impairment losses on current debt securities, group companies","Pérdidas por deterioro en valores representativos de deuda a corto plazo, empresas del grupo","Pèrdues per deteriorament en valors representatius de deute a curt termini, empreses del grup","6985","expense_other","False","","","","",""
"account_common_6986","Impairment losses on current debt securities, associates","Pérdidas por deterioro en valores representativos de deuda a corto plazo, empresas asociadas","Pèrdues per deteriorament en valors representatius de deute a curt termini, empreses associades","6986","expense_other","False","","","","",""
"account_common_6987","Impairment losses on current debt securities, other related parties","Pérdidas por deterioro en valores representativos de deuda a corto plazo, otras partes vinculadas","Pèrdues per deteriorament en valors representatius de deute a curt termini, altres parts vinculades","6987","expense_other","False","","","","",""
"account_common_6988","Impairment losses on current debt securities, other companies","Pérdidas por deterioro en valores representativos de deuda a corto plazo, otras empresas","Pèrdues per deteriorament en valors representatius de deute a curt termini, d’altres empreses","6988","expense_other","False","","","","",""
"account_common_6990","Impairment losses on current loans, group companies","Pérdidas por deterioro de créditos a corto plazo, empresas del grupo","Pèrdues per deteriorament de crèdits a curt termini, empreses del grup","6990","expense_other","False","","","","",""
"account_common_6991","Impairment losses on current loans, associates","Pérdidas por deterioro de créditos a corto plazo, empresas asociadas","Pèrdues per deteriorament de crèdits a curt termini, empreses associades","6991","expense_other","False","","","","",""
"account_common_6992","Impairment losses on current loans, other related parties","Pérdidas por deterioro de créditos a corto plazo, otras partes vinculadas","Pèrdues per deteriorament de crèdits a curt termini, altres parts vinculades","6992","expense_other","False","","","","",""
"account_common_6993","Impairment losses on current loans, other companies","Pérdidas por deterioro de créditos a corto plazo, otras empresas","Pèrdues per deteriorament de crèdits a curt termini, altres empreses","6993","expense_other","False","","","","",""
"account_common_7000","Merchandise sold","Ventas de mercaderías","Vendes de mercaderies","7000","income","False","","","","",""
"account_common_7010","Finished goods sold","Ventas de productos terminados","Vendes de productes acabats","7010","income","False","","","","",""
"account_common_7020","Semi-finished goods sold","Ventas de productos semiterminados","Vendes de productes semiacabats","7020","income","False","","","","",""
"account_common_7030","By-products and wastes sold","Ventas de subproductos y residues","Vendes de subproductes i residus","7030","income","False","","","","",""
"account_common_7040","Containers and packaging sold","Ventas de envases y embalajes","Vendes d’envasos i embalatges","7040","income","False","","","","",""
"account_common_7050","Services rendered","Prestaciones de servicios","Prestació de serveis","7050","income","False","","","","",""
"account_common_7060","Prompt payment discounts on merchandise sold","Descuentos sobre ventas por pronto pago de mercaderías","Descomptes sobre vendes per pagament immediat de mercaderies","7060","income","False","","","","",""
"account_common_7061","Prompt payment discounts on finished goods sold","Descuentos sobre ventas por pronto pago de productos terminados","Descomptes sobre vendes per pagament immediat de productes acabats","7061","income","False","","","","",""
"account_common_7062","Prompt payment discounts on semi-finished goods sold","Descuentos sobre ventas por pronto pago de productos semiterminados","Descomptes sobre vendes per pagament immediat de productes semiacabats","7062","income","False","","","","",""
"account_common_7063","Prompt payment discounts on by-products and waste sold","Descuentos sobre ventas por pronto pago de subproductos y residuos","Descomptes sobre vendes per pagament immediat de subproductes i residus","7063","income","False","","","","",""
"account_common_7080","Returns of merchandise sold","Devoluciones de ventas de mercaderías","Devolucions de vendes de mercaderies","7080","income","False","","","","",""
"account_common_7081","Returns of finished goods sold","Devoluciones de ventas de productos terminados","Devolucions de vendes de productes acabats","7081","income","False","","","","",""
"account_common_7082","Returns of semi-finished goods sold","Devoluciones de ventas de productos semiterminados","Devolucions de vendes de productes semiacabats","7082","income","False","","","","",""
"account_common_7083","Returns of by-products and waste sold","Devoluciones de ventas de subproductos y residuos","Devolucions de vendes de subproductes i residus","7083","income","False","","","","",""
"account_common_7084","Returns of containers and packaging sold","Devoluciones de ventas de envases y embalajes","Devolucions de vendes d’envasos i embalatges","7084","income","False","","","","",""
"account_common_7090","""Rappels"" of merchandise sales","""Rappels"" sobre ventas de mercaderías","Ràpels sobre vendes de mercaderies","7090","income","False","","","","",""
"account_common_7091","""Rappels"" of finished goods sales","""Rappels"" sobre ventas de productos terminados","Ràpels sobre vendes de productes acabats","7091","income","False","","","","",""
"account_common_7092","""Rappels"" of semi-finished goods sales","""Rappels"" sobre ventas de productos semiterminados","Ràpels sobre vendes de productes semiacabats","7092","income","False","","","","",""
"account_common_7093","""Rappels"" of by-products and waste sales","""Rappels"" sobre ventas de subproductos y residuos","Ràpels sobre vendes de subproductes i residus","7093","income","False","","","","",""
"account_common_7094","""Rappels"" of containers and packaging sales","""Rappels"" sobre ventas de envases y embalajes","Ràpels sobre vendes d’envasos i embalatges","7094","income","False","","","","",""
"account_common_710","Changes in inventories of work in progress","Variación de existencias de productos en curso","Variació d’existències de productes en curs","710","income","False","","","","",""
"account_common_711","Changes in inventories of semi-finished goods","Variación de existencias de productos semiterminados","Variació d’existències de productes semiacabats","711","income","False","","","","",""
"account_common_712","Changes in inventories of finished goods","Variación de existencias de productos terminados","Variació d’existències de productes acabats","712","income","False","","","","",""
"account_common_713","Changes in inventories of by-products, waste and recovered materials","Variación de existencias de subproductos, residuos y materiales recuperados","Variació d’existències de subproductes, residus i materials recuperats","713","income","False","","","","",""
"account_common_730","Work carried out by the company for intangible assets","Trabajos realizados para el inmovilizado intangible","Treballs realitzats per a l’immobilitzat intangible","730","income","False","","","","",""
"account_common_731","Work carried out by the company for property, plant and equipment","Trabajos realizados para el inmovilizado material","Treballs realitzats per a l’immobilitzat material","731","income","False","","","","",""
"account_common_732","Work carried out by the company for investment property","Trabajos realizados en inversiones inmobiliarias","Treballs realitzats en inversions immobiliàries","732","income","False","","","","",""
"account_common_733","Work carried out by the company for property, plant and equipment in progress","Trabajos realizados para el inmovilizado material en curso","Treballs realitzats per a l’immobilitzat material en curs","733","income","False","","","","",""
"account_common_740","Operating grants, donations and bequests","Subvenciones, donaciones y legados a la explotación","Subvencions, donacions i llegats a l’explotació","740","income","False","","","","",""
"account_common_746","Capital grants, donations and bequests taken to income of a non-financial nature","Subvenciones, donaciones y legados de capital transferidos al resultado del ejercicio de carácter no financiero","Subvencions, donacions i llegats de capital transferits al resultat de l’exercici","746","income","False","","","","",""
"account_common_7461","Capital grants, donations and bequests taken to income of a financial nature","Subvenciones, donaciones y legados de capital transferidos al resultado del ejercicio de carácter financiero","Subvencions, donacions i llegats de capital transferits al resultat de l’exercici de caràcter financer","7461","income","False","","","","",""
"account_common_747","Other grants, donations and bequests taken to income","Otras subvenciones, donaciones y legados transferidos al resultado del ejercicio","Altres subvencions, donacions i llegats transferits al resultat de l’exercici","747","income","False","","","","",""
"account_common_7510","Losses transferred (trustee)","Pérdida transferido (gestor)","Pèrdua transferida (gestor)","7510","income","False","","","","",""
"account_common_7511","Attributable profit (non-trustee venturer or associate)","Beneficio atribuido (partícipe o asociado no gestor)","Benefici atribuït (partícip o associat no gestor)","7511","income","False","","","","",""
"account_common_752","Income from lease agreements","Ingresos por arrendamientos","Ingressos per arrendaments","752","income","False","","","","",""
"account_common_753","Income from transfer of industrial property rights","Ingresos de propiedad industrial cedida en explotación","Ingressos de propietat industrial cedida en explotació","753","income","False","","","","",""
"account_common_754","Commission income","Ingresos por comisiones","Ingressos per comissions","754","income","False","","","","",""
"account_common_755","Income from services to personnel","Ingresos por servicios al personal","Ingressos per serveis al personal","755","income","False","","","","",""
"account_common_759","Income from other services","Ingresos por servicios diversos","Ingressos per serveis diversos","759","income","False","","","","",""
"account_common_7600","Dividends, group companies","Ingresos de participaciones en instrumentos de patrimonio, empresas del grupo","Ingressos de participacions en instruments de patrimoni, empreses del grup","7600","income","False","","","","",""
"account_common_7601","Dividends, associates","Ingresos de participaciones en instrumentos de patrimonio, empresas asociadas","Ingressos de participacions en instruments de patrimoni, empreses associades","7601","income","False","","","","",""
"account_common_7602","Dividends, other related parties","Ingresos de participaciones en instrumentos de patrimonio, otras partes vinculadas","Ingressos de participacions en instruments de patrimoni, altres parts vinculades","7602","income","False","","","","",""
"account_common_7603","Dividends, other companies","Ingresos de participaciones en instrumentos de patrimonio, otras empresas","Ingressos de participacions en instruments de patrimoni, altres empreses","7603","income","False","","","","",""
"account_common_7610","Income from debt securities, group companies","Ingresos de valores representativos de deuda, empresas del grupo","Ingressos de valors representatius de deute, empreses del grup","7610","income","False","","","","",""
"account_common_7611","Income from debt securities, associates","Ingresos de valores representativos de deuda, empresas asociadas","Ingressos de valors representatius de deute, empreses associades","7611","income","False","","","","",""
"account_common_7612","Income from debt securities, other related parties","Ingresos de valores representativos de deuda, otras partes vinculadas","Ingressos de valors representatius de deute, altres parts vinculades","7612","income","False","","","","",""
"account_common_7613","Income from debt securities, other companies","Ingresos de valores representativos de deuda, otras empresas","Ingressos de valors representatius de deute, altres empreses","7613","income","False","","","","",""
"account_common_76200","Income from non-current loans, group companies","Ingresos de créditos a largo plazo, empresas del grupo","Ingressos de crèdits a llarg termini, empreses del grup","76200","income","False","","","","",""
"account_common_76201","Income from non-current loans, associates","Ingresos de créditos a largo plazo, empresas asociadas","Ingressos de crèdits a llarg termini, empreses associades","76201","income","False","","","","",""
"account_common_76202","Income from non-current loans, other related parties","Ingresos de créditos a largo plazo, otras partes vinculadas","Ingressos de crèdits a llarg termini, altres parts vinculades","76202","income","False","","","","",""
"account_common_76203","Income from non-current loans, other companies","Ingresos de créditos a largo plazo, otras empresas","Ingressos de crèdits a llarg termini, altres empreses","76203","income","False","","","","",""
"account_common_76210","Income from current loans, group companies","Ingresos de créditos a corto plazo, empresas del grupo","Ingressos de crèdits a curt termini, empreses del grup","76210","income","False","","","","",""
"account_common_76211","Income from current loans, associates","Ingresos de créditos a corto plazo, empresas asociadas","Ingressos de crèdits a curt termini, empreses associades","76211","income","False","","","","",""
"account_common_76212","Income from current loans, other related parties","Ingresos de créditos a corto plazo, otras partes vinculadas","Ingressos de crèdits a curt termini, altres parts vinculades","76212","income","False","","","","",""
"account_common_76213","Income from current loans, other companies","Ingresos de créditos a corto plazo, otras empresas","Ingressos de crèdits a curt termini, altres empreses","76213","income","False","","","","",""
"account_common_7660","Gains on non-current debt securities, group companies","Beneficios en valores representativos de deuda a largo plazo, empresas del grupo","Beneficis en valors representatius de deute a llarg termini, empreses del grup","7660","income","False","","","","",""
"account_common_7661","Gains on non-current debt securities, associates","Beneficios en valores representativos de deuda a largo plazo, empresas asociadas","Beneficis en valors representatius de deute a llarg termini, empreses associades","7661","income","False","","","","",""
"account_common_7662","Gains on non-current debt securities, other related parties","Beneficios en valores representativos de deuda a largo plazo, otras partes vinculadas","Beneficis en valors representatius de deute a llarg termini, altres parts vinculades","7662","income","False","","","","",""
"account_common_7663","Gains on non-current investments and debt securities, other companies","Beneficios en valores representativos de deuda a largo plazo, otras empresas","Beneficis en participacions i valors representatius de deute a llarg termini, altres empreses","7663","income","False","","","","",""
"account_common_7665","Gains on current investments and debt securities, group companies","Beneficios en valores representativos de deuda a corto plazo, empresas del grupo","Beneficis en participacions i valors representatius de deute a curt termini, empreses del grup","7665","income","False","","","","",""
"account_common_7666","Gains on current investments and debt securities, associates","Beneficios en valores representativos de deuda a corto plazo, empresas asociadas","Beneficis en participacions i valors representatius de deute a curt termini, empreses associades","7666","income","False","","","","",""
"account_common_7667","Gains on current debt securities, other related parties","Beneficios en valores representativos de deuda a corto plazo, otras partes vinculadas","Beneficis en valors representatius de deute a curt termini, altres parts vinculades","7667","income","False","","","","",""
"account_common_7668","Gains on current debt securities, other companies","Beneficios en valores representativos de deuda a corto plazo, otras empresas","Beneficis en valors representatius de deute a curt termini, altres empreses","7668","income","False","","","","",""
"account_common_768","Exchange gains","Diferencias positivas de cambio","Diferències positives de canvi","768","income_other","False","","","","",""
"account_common_769","Other financial income","Otros ingresos financieros","Altres ingressos financers","769","income","False","","","","",""
"account_common_770","Gains on intangible assets","Beneficios procedentes del inmovilizado intangible","Beneficis procedents de l’immobilitzat intangible","770","income","False","","","","",""
"account_common_771","Gains on property, plant and equipment","Beneficios procedentes del inmovilizado material","Beneficis procedents de l’immobilitzat material","771","income","False","","","","",""
"account_common_772","Gains on investment property","Beneficios procedentes de las inversiones inmobiliarias","Beneficis procedents de les inversions immobiliàries","772","income","False","","","","",""
"account_common_7733","Gains on non-current investments, group companies","Beneficios procedentes de participaciones a largo plazo, empresas del grupo","Beneficis procedents de participacions a llarg termini, empreses del grup","7733","income","False","","","","",""
"account_common_7734","Gains on non-current investments, associates","Beneficios procedentes de participaciones a largo plazo, empresas asociadas","Beneficis procedents de participacions a llarg termini, empreses associades","7734","income","False","","","","",""
"account_common_7735","Gains on non-current investments, other related parties","Beneficios procedentes de participaciones a largo plazo, otras partes vinculadas","Beneficis procedents de participacions a llarg termini, altres parts vinculades","7735","income","False","","","","",""
"account_common_775","Gains on transaction with own bonds","Beneficos por operaciones con obligaciones propias","Beneficis per operacions amb obligacions pròpies","775","income","False","","","","",""
"account_common_778","Exceptional income","Ingresos excepcionales","Ingressos excepcionals","778","income","False","","","","",""
"account_common_790","Reversal of impairment of intangible assets","Reversión del deterioro del inmovilizado intangible","Reversió del deteriorament de l’immobilitzat intangible","790","income","False","","","","",""
"account_common_792","Reversal of impairment of investment property","Reversión del deterioro de las inversiones inmobiliarias","Reversió del deteriorament de les inversions immobiliàries","792","income","False","","","","",""
"account_common_7930","Reversal of impairment of finished goods and work in progress","Reversión del deterioro de productos terminados y en curso de fabricación","Reversió del deteriorament de productes acabats i en curs de fabricació","7930","income","False","","","","",""
"account_common_7931","Reversal of impairment of merchandise","Reversión del deterioro de mercaderías","Reversió del deteriorament de mercaderies","7931","income","False","","","","",""
"account_common_7932","Reversal of impairment of raw materials","Reversión del deterioro de materias primas","Reversió del deteriorament de primeres matèries","7932","income","False","","","","",""
"account_common_7933","Reversal of impairment of other supplies","Reversión del deterioro de otros aprovisionamientos","Reversió del deteriorament d’altres aprovisionaments","7933","income","False","","","","",""
"account_common_7951","Surplus provisions for taxes","Exceso de provisión para impuestos","Excés de provisió per a impostos","7951","income","False","","","","",""
"account_common_7952","Surplus provisions for other liabilities","Exceso de provisión para otras responsabilidades","Excés de provisió per a altres responsabilitats","7952","income","False","","","","",""
"account_common_79544","Surplus provisions for onerous contracts","Exceso de provisión por contratos onerosos","Excés de provisió per contractes onerosos","79544","income","False","","","","",""
"account_common_79549","Surplus provisions for other trade operations","Exceso de provisión para otras operaciones comerciales","Excés de provisió per a altres operacions comercials","79549","income","False","","","","",""
"account_common_7955","Surplus provisions for environmental actions","Exceso de provisión para actuaciones medioambientales","Excés de provisió per a actuacions mediambientals","7955","income","False","","","","",""
"account_common_7960","Reversal of impairment of non-current investments, group companies","Reversión del deterioro de participaciones en instrumentos de patrimonio neto a largo plazo, empresas del grupo","Reversió del deteriorament de participacions en instruments de patrimoni net a llarg termini, empreses del grup","7960","income","False","","","","",""
"account_common_7961","Reversal of impairment of non-current investments, associates","Reversión del deterioro de participaciones en instrumentos de patrimonio neto a largo plazo, empresas asociadas","Reversió del deteriorament de participacions en instruments de patrimoni net a llarg termini, empreses associades","7961","income","False","","","","",""
"account_common_7965","Reversal of impairment of non-current debt securities, group companies","Reversión del deterioro de valores representativos de deuda a largo plazo, empresas del grupo","Reversió del deteriorament de valors representatius de deute a llarg termini, empreses del grup","7965","income","False","","","","",""
"account_common_7966","Reversal of impairment of non-current debt securities, associates","Reversión del deterioro de valores representativos de deuda a largo plazo, empresas asociadas","Reversió del deteriorament de valors representatius de deute a llarg termini, empreses associades","7966","income","False","","","","",""
"account_common_7967","Reversal of impairment of non-current debt securities, other related parties","Reversión del deterioro de valores representativos de deuda a largo plazo, otras partes vinculadas","Reversió del deteriorament de valors representatius de deute a llarg termini, altres parts vinculades","7967","income","False","","","","",""
"account_common_7968","Reversal of impairment of non-current debt securities, other companies","Reversión del deterioro de valores representativos de deuda a largo plazo, otras empresas","Reversió del deteriorament de valors representatius de deute a llarg termini, altres empreses","7968","income","False","","","","",""
"account_common_7970","Reversal of impairment of non-current loans, group companies","Reversión del deterioro de créditos a largo plazo, empresas del grupo","Reversió del deteriorament de crèdits a llarg termini, empreses del grup","7970","income","False","","","","",""
"account_common_7971","Reversal of impairment of non-current loans, associates","Reversión del deterioro de créditos a largo plazo, empresas asociadas","Reversió del deteriorament de crèdits a llarg termini, empreses associades","7971","income","False","","","","",""
"account_common_7972","Reversal of impairment of non-current loans, other related parties","Reversión del deterioro de créditos a largo plazo, otras partes vinculadas","Reversió del deteriorament de crèdits a llarg termini, altres parts vinculades","7972","income","False","","","","",""
"account_common_7973","Reversal of impairment of non-current loans, other companies","Reversión del deterioro de créditos a largo plazo, otras empresas","Reversió del deteriorament de crèdits a llarg termini, altres empreses","7973","income","False","","","","",""
"account_common_7980","Reversal of impairment of current investments, group companies","Reversión del deterioro de participaciones en instrumentos de patrimonio neto a corto plazo, empresas del grupo","Reversió del deteriorament de participacions en instruments de patrimoni net a curt termini, empreses del grup","7980","income","False","","","","",""
"account_common_7981","Reversal of impairment of current investments, associates","Reversión del deterioro de participaciones en instrumentos de patrimonio neto a corto plazo, empresas asociadas","Reversió del deteriorament de participacions en instruments de patrimoni net a curt termini, empreses associades","7981","income","False","","","","",""
"account_common_7985","Reversal of impairment of current debt securities, group companies","Reversión del deterioro de valores representativos de deuda a corto plazo, empresas del grupo","Reversió del deteriorament en valors representatius de deute a curt termini, empreses del grup","7985","income","False","","","","",""
"account_common_7986","Reversal of impairment of current debt securities, associates","Reversión del deterioro de valores representativos de deuda a corto plazo, empresas asociadas","Reversió del deteriorament en valors representatius de deute a curt termini, empreses associades","7986","income","False","","","","",""
"account_common_7987","Reversal of impairment of current debt securities, other related parties","Reversión del deterioro de valores representativos de deuda a corto plazo, otras partes vinculadas","Reversió del deteriorament en valors representatius de deute a curt termini, altres parts vinculades","7987","income","False","","","","",""
"account_common_7988","Reversal of impairment of current debt securities, other companies","Reversión del deterioro de valores representativos de deuda a corto plazo, otras empresas","Reversió del deteriorament en valors representatius de deute a curt termini, altres empreses","7988","income","False","","","","",""
"account_common_7990","Reversal of impairment of current loans, group companies","Reversión del deterioro de créditos a corto plazo, empresas del grupo","Reversió del deteriorament de crèdits a curt termini, empreses del grup","7990","income","False","","","","",""
"account_common_7991","Reversal of impairment of current loans, associates","Reversión del deterioro de créditos a corto plazo, empresas asociadas","Reversió del deteriorament de crèdits a curt termini, empreses associades","7991","income","False","","","","",""
"account_common_7992","Reversal of impairment of current loans, other related parties","Reversión del deterioro de créditos a corto plazo, otras partes vinculadas","Reversió del deteriorament de crèdits a curt termini, altres parts vinculades","7992","income","False","","","","",""
"account_common_7993","Reversal of impairment of current loans, other companies","Reversión del deterioro de créditos a corto plazo, otras empresas","Reversió del deteriorament de crèdits a curt termini, altres empreses","7993","income","False","","","","",""
