"id","name","name@es","name@ca","code","account_type","reconcile","description"
"account_common_mainland_100","Cooperative social capital: mandatory contributions","Capital social cooperativo: aportaciones obligatorias","Capital social","","liability_non_current","",""
"account_coop_1001","Cooperative social capital: voluntary contributions","Capital social cooperativo: aportaciones voluntarias","Capital social cooperatiu: aportacions voluntàries","1001","liability_non_current","False",""
"account_coop_10020","Collaborating partners","Socios colaboradores","Socis col·laboradors","10020","liability_non_current","False",""
"account_coop_10021","Associates or members","Asociados o adheridos","Associats o adherits","10021","liability_non_current","False",""
"account_common_mainland_1030","Partners for uncalled capital, social capital","Socios por desembolsos no exigidos, capital social","Socis per desemborsaments no exigits, capital social","","liability_non_current","",""
"account_common_mainland_1034","Partners for uncalled capital, capital pending registration","Socios por desembolsos no exigidos, capital pendiente de inscripción","Socis per desemborsaments no exigits, capital pendent d’inscripció","","liability_non_current","",""
"account_common_mainland_1040","Partners for uncalled non-monetary contributions, social capital","Socios por aportaciones no dinerarias pendientes, capital social","Socis per aportacions no dineràries pendents, capital social","","liability_non_current","",""
"account_common_mainland_1044","Partners for uncalled non-monetary contributions, capital pending registration","Socios por aportaciones no dinerarias pendientes, capital pendiente de inscripción","Socis per aportacions no dineràries pendents, capital pendent d’inscripció","","liability_non_current","",""
"account_coop_1070","Equity fund maturing in liquidation","Fondo de participaciones con vencimiento en la liquidación","Reserva de participacions amb venciment a la liquidació","1070","liability_non_current","False",""
"account_coop_1071","Other subordinated funds maturing in liquidation","Otros fondos subordinados con vencimientos en la liquidación","Altres reserves subordinades amb venciments a la liquidació","1071","liability_non_current","False",""
"account_coop_11450","Benefit incorporation fund","Fondo por incorporación de beneficios","Reserva per incorporació de beneficis","11450","liability_non_current","False",""
"account_coop_11451","Asset revaluation fund","Fondo por revalorización de activos","Reserva per revalorització d’actius","11451","liability_non_current","False",""
"account_coop_1181","Member contributions to cooperatives","Aportaciones de socios en cooperativas","Aportacions de socis en cooperatives","1181","liability_non_current","False",""
"account_common_mainland_120","Retained earnings","Remanente","Romanent","","liability_non_current","",""
"account_common_mainland_121","Prior periods' losses","Resultados negativos de ejercicios anteriores","Resultats negatius d’exercicis anteriors","","liability_non_current","",""
"account_common_mainland_130","Government capital grants","Subvenciones oficiales de capital","Subvencions oficials de capital","","liability_non_current","",""
"account_common_mainland_132","Other grants, donations and bequests","Otras subvenciones, donaciones y legados","Altres subvencions, donacions i llegats","","liability_non_current","",""
"account_coop_148","Non-current Education, Training and Promotion Fund","Fondo de Educación, Formación y Promoción a largo plazo","Reserva d’Educació, Formació i Promoció a llarg termini","148","liability_non_current","False",""
"account_common_mainland_150","Non-current liability-classified cooperative social capital, mandatory contributions","Capital social cooperativo a largo plazo considerado pasivo financiero aportaciones obligatorias","Capital social cooperatiu a llarg termini considerat passiu financer aportacions obligatòries","","","",""
"account_coop_1501","Non-current liability-classified cooperative social capital, voluntary contributions","Capital social cooperativo a largo plazo considerado pasivo financiero aportaciones voluntarias","Capital social cooperatiu a llarg termini considerat passiu financer aportacions voluntàries","1501","liability_non_current","False",""
"account_coop_15020","Collaborating partners","Socios colaboradores","Socis col·laboradors","15020","liability_non_current","False",""
"account_coop_15021","Associates or members","Asociados o adheridos","Associats o adherits","15021","liability_non_current","False",""
"account_coop_1530","Liability-classified uncalled capital for cooperative social capital","Desembolsos no exigidos por capital social cooperativo considerado como pasivo financiero","Desemborsaments no exigits per capital social cooperatiu considerat com passiu financer","1530","liability_non_current","False",""
"account_common_mainland_171","Non-current debt for reimbursement of contributions to partners","Deudas a largo plazo por reembolso de aportaciones a los socios","Deutes a llarg termini per reemborsament d’aportacions als socis","","","",""
"account_coop_1712","Non-current creditors for reimbursement or restatement fund","Acreedores por fondo de reembolso o actualización a largo plazo","Creditors per reserves de reemborsament o actualització a llarg termini","1712","liability_non_current","False",""
"account_coop_1713","Non-current creditors for voluntary reserve fund","Acreedores por fondo de reserva voluntario a largo plazo","Creditors per reserves voluntàries a llarg termini","1713","liability_non_current","False",""
"account_coop_1714","Non-current creditors for capitalized funds","Acreedores por fondos capitalizados a largo plazo","Creditors per reserves capitalitzades a llarg termini","1714","liability_non_current","False",""
"account_coop_1715","Non-current cooperative return and discretionary remuneration payable","Retorno cooperativo y remuneración discrecional a pagar a largo plazo","Retorn cooperatiu i remuneració discrecional a pagar a llarg termini","1715","liability_non_current","False",""
"account_coop_2405","Non-current investments in other related parties","Participaciones en otras partes vinculadas","Participacions a llarg termini en altres parts vinculades","2405","asset_fixed","False",""
"account_coop_2495","Non-current uncalled equity holdings in other related parties","Desembolsos pendientes sobre participaciones en otras partes vinculadas","Desemborsaments pendents sobre participacions a llarg termini en altres parts vinculades","2495","asset_fixed","False",""
"account_coop_2527","Non-current loans with partners for losses to be compensated","Créditos a largo plazo con socios por pérdidas a compensar","Crèdits amb socis per pèrdues a compensar a llarg termini","2527","asset_fixed","False",""
"account_coop_296","Impairment of non-current investments in shareholders' equity","Deterioro de valor de participaciones en el patrimonio neto a largo plazo","Deteriorament de valor de participacions en el patrimoni net a llarg termini","296","asset_fixed","False",""
"account_coop_307","Merchandise purchased from partners","Mercaderías adquiridas a socios","Mercaderies adquirides a socis","307","liability_current","False",""
"account_coop_317","Raw materials purchased from partners","Materias primas adquiridas a socios","Matèries primeres adquirides a socis","317","liability_current","False",""
"account_coop_4007","Cooperative partner suppliers","Proveedores socios cooperativos","Proveïdors socis cooperatius","4007","liability_payable","True",""
"account_coop_447","Partner receivables: receivables from transactions with partners","Socios deudores: creditos por operaciones efectuados con socios","Usuaris, deutors","447","asset_receivable","True",""
"account_common_mainland_502","Current liability-classified cooperative social capital","Capital social cooperativo con características de deuda a corto plazo","Capital social cooperatiu amb característiques de deute a curt termini","","","",""
"account_common_mainland_521","Current debts for reimbursement of contributions to partners","Deudas a corto plazo por reembolso de aportaciones a los socios","Deutes a curt termini per reemborsament d’aportacions als socis","","","",""
"account_coop_5211","Current payables for mandatory reserve fund","Acreedores por fondo de reserva obligatorio a corto plazo","Creditors per reserves de reemborsament o actualització a curt termini","5211","liability_current","False",""
"account_coop_5212","Current payables for reimbursement or restatement fund","Acreedores por fondo de reembolso o actualización a corto plazo","Creditors per reserves voluntàries a curt termini","5212","liability_current","False",""
"account_coop_5213","Current payables for voluntary reserve fund","Acreedores por fondo de reserva voluntario a corto plazo","Creditors per reserves capitalitzades a curt termini","5213","liability_current","False",""
"account_coop_5214","Current payables for capitalized funds","Acreedores por fondos capitalizados a corto plazo","Retorn cooperatiu i remuneració discrecional a pagar a curt termini","5214","liability_current","False",""
"account_common_mainland_526","Current cooperative return and discretionary remuneration payable","Retorno cooperativo y remuneración discrecional a pagar a corto plazo","Dividend actiu a pagar","526","liability_current","False",""
"account_coop_5298","Current Education, Training and Promotion Fund","Fondo de Educación, Formación y Promoción a corto plazo","Reserva d’Educació, Formació i Promoció a curt termini","5298","liability_current","False",""
"account_coop_5427","Current loans with partners for losses to be compensated","Créditos con socios por perdidas a compensar a corto plazo","Crèdits amb socis per pèrdues a compensar a curt termini","5427","liability_current","False",""
"account_common_mainland_551","Current account with partners and administrators","Cuenta corriente con socios y administradores","Compte corrent amb socis i administradors","","","",""
"account_common_mainland_5585","Receivable on called-up liability-classified cooperative social capital","Desembolsos exigidos sobre capital social cooperativo considerado como pasivo financiero","Desemborsaments exigits per capital social cooperatiu considerat com passiu financer","","","",""
"account_coop_5935","Impairment of current investments in other related parties","Deterioro de valor de participaciones a corto plazo en otras partes vinculadas","Deteriorament de valor de participacions a curt termini en altres parts vinculades","5935","asset_current","False",""
"account_coop_596","Impairment of current investments","Deterioro de valor de participaciones a corto plazo","Deteriorament de valor de participacions a curt termini","596","asset_current","False",""
"account_coop_605","Purchases made from partners","Compras efectuados a socios","Compres efectuades a socis","605","expense","False",""
"account_coop_617","Variations in inventories acquired from partners","Variaciones de existencias adquiridas a socios","Variacions d’existències adquirides a socis","617","expense","False",""
"account_coop_647","Remuneration to working partners","Retribución a los socios trabajadores","Retribucions a socis treballadors","647","expense","False",""
"account_coop_650","Losses on uncollectible trade receivables","Pérdidas de créditos comerciales incobrables","Pèrdues de crèdits comercials incobrables","650","expense_other","False","Losses from customer debts deemed uncollectible"
"account_coop_657","Endowment to the Education, Training and Promotion Fund","Dotación al Fondo de Educación, Formación y Promoción","Dotació a la reserva d’Educació, Formació i Promoció","657","expense","False",""
"account_coop_659","Other operating losses","Otras pérdidas en gestión corriente","Altres pèrdues en gestió corrent","659","expense_other","False","General management expenses not specifically categorized"
"account_coop_6647","Interest and mandatory return on liability-classified contributions to cooperative capital and other qualifying funds","Intereses y retorno obligatorio de las aportaciones al capital cooperativo y de otros fondos calificados con características de deuda","Interessos i retorn obligatori de les aportacions al capital cooperatiu i d’altres reserves qualificades amb característiques de deute","6647","expense","False",""
"account_coop_737","Work carried out by the company for the Education, Training and Promotion Fund","Trabajos realizados para el Fondo de Educación, Formación y Promoción","Treballs realitzats per a la reserva d’Educació, Formació i Promoció","737","income","False",""
"account_coop_756","Income from operations with partners","Ingresos por operaciones con socios","Ingressos per operacions amb socis","756","income","False",""
"account_coop_7570","Sanctions imposed on members attributable to the Education, Training and Promotion Fund","Sanciones impuestas a socios imputables al Fondo de Educación, Formación y Promoción","Sancions imposades a socis imputables a la reserva d’Educació, Formació i Promoció","7570","income","False",""
"account_coop_7571","Subsidies attributable to the Education, Training and Promotion Fund","Subvenciones imputables al Fondo de Educación, Formación y Promoción","Subvencions imputables a la reserva d’Educació, Formació i Promoció","7571","income","False",""
"account_coop_7572","Donations attributable to the Education, Training and Promotion Fund","Donaciones imputables al Fondo de Educación, Formación y Promoción","Donacions imputables a la reserva d’Educació, Formació i Promoció","7572","income","False",""
"account_coop_7573","Other income attributable to the Education, Training and Promotion Fund","Otros ingresos imputables al Fondo de Educación, Formación y Promoción","Altres ingressos imputables a la reserva d’Educació, Formació i Promoció","7573","income","False",""
"account_coop_7962","Reversal of impairment of non-current investments, other related parties","Reversión del deterioro de participaciones en instrumentos de patrimonio neto a largo plazo, otras partes vinculadas","Reversió del deteriorament de participacions en instruments de patrimoni net a llarg termini, altres parts vinculades","7962","income","False",""
"account_coop_7963","Reversal of impairment of non-current investments, other companies","Reversión del deterioro de participaciones en instrumentos de patrimonio neto a largo plazo, otras empresas","Reversió del deteriorament de participacions en instruments de patrimoni net a llarg termini, altres empreses","7963","income","False",""
