"id","name","code","account_type","tag_ids","reconcile","non_trade","name@bg"
"l10n_bg_101","Fixed capital required for registration","101","equity","","False","","Основен капитал, изискващ регистрация"
"l10n_bg_102","Fixed capital that does not require registration","102","equity","","False","","Основен капитал, неизискващ регистрация"
"l10n_bg_103","Liquidation capital in case of insolvency and liquidation","103","equity","","False","","Ликвидационен капитал при несъстоятелност и ликвидация"
"l10n_bg_104","Capital of non-profit enterprises","104","equity","","False","","Капитал на предприятия с нестопанска дейност"
"l10n_bg_105","Capital premiums","105","equity","","False","","Премии, свързани с капитал"
"l10n_bg_106","Deductions (discount) related to capital","106","equity","","False","","Отбиви (сконто), свързани с капитал"
"l10n_bg_111","General reserves","111","equity","","False","","Общи резерви"
"l10n_bg_112","Reserves from subsequent valuation of fixed assets","112","equity","","False","","Резерви от последваща оценка на дълготрайни активи"
"l10n_bg_113","Reserves from subsequent valuation of current assets","113","equity","","False","","Резерви от последваща оценка на краткотрайни активи"
"l10n_bg_114","Reserves from subsequent valuation of financial instruments","114","equity","","False","","Резерви от последваща оценка на финансови инструменти"
"l10n_bg_115","Reserves from share issue","115","equity","","False","","Резерви от емисия на акции"
"l10n_bg_116","Reserve related to repurchased own shares","116","equity","","False","","Резерв, свързан с изкупени собствени акции"
"l10n_bg_117","Reserve according to constitutive act","117","equity","","False","","Резерв, свързан с изкупени собствени акции"
"l10n_bg_119","Other reserves","119","equity","","False","","Други резерви"
"l10n_bg_121","Uncovered loss from previous years","121","equity","","False","","Непокрита загуба от минали години"
"l10n_bg_122","Retained earnings from previous years","122","equity","","False","","Неразпределена печалба от минали години"
"l10n_bg_123","Profit and loss from the current year","123","equity_unaffected","","False","","Печалби и загуби от текущата година"
"l10n_bg_124","Result in bankruptcy and liquidation","124","equity","","False","","Резултат при несъстоятелност и ликвидация"
"l10n_bg_125","Result of the activity of non-profit enterprises","125","equity","","False","","Резултат от дейността на предприятия с нестопанска цел"
"l10n_bg_131","Life insurance reserves","131","equity","","False","","Резерви за животозастраховане"
"l10n_bg_132","Transmission-premium reserves","132","equity","","False","","Пренос-премийни резерви"
"l10n_bg_133","Reserves for forthcoming payments","133","equity","","False","","Резерви на предстоящи плащания"
"l10n_bg_134","Reserves for reserve fund","134","equity","","False","","Резерви за запасен фонд"
"l10n_bg_135","Reinsurance reserves","135","equity","","False","","Пезерви за презастраховане"
"l10n_bg_136","Other reserves under insurance contracts","136","equity","","False","","Други резерви по застрахователни договори"
"l10n_bg_137","Reserves of investment companies","137","equity","","False","","Резерви на инвестиционни дружества"
"l10n_bg_138","Reserves of pension companies","138","equity","","False","","Резерви на пенсионни дружества"
"l10n_bg_141","Banknotes for circulation","141","equity","","False","","Банкноти за обращение"
"l10n_bg_142","Coins in circulation","142","equity","","False","","Монети за обращение"
"l10n_bg_151","Received short-term loans","151","liability_current","","False","","Получени краткосрочни заеми"
"l10n_bg_152","Long-term loans received","152","liability_current","","False","","Получени дългосрочни заеми"
"l10n_bg_153","Debt instruments","153","liability_current","","False","","Дългови инструменти"
"l10n_bg_159","Other loans and debts","159","liability_current","","False","","Други заеми и дългове"
"l10n_bg_201","Lands (terrains)","201","asset_fixed","","False","","Земи (терениà)"
"l10n_bg_202","Land improvements","202","asset_fixed","","False","","Подобрения върху земите"
"l10n_bg_203","Buildings and structures","203","asset_fixed","","False","","Сгради и конструкции"
"l10n_bg_204","Computer equipment","204","asset_fixed","","False","","Компютърна техника"
"l10n_bg_205","Facilities","205","asset_fixed","","False","","Съоръжения"
"l10n_bg_206","Machinery and equipment","206","asset_fixed","","False","","Машини и оборудване"
"l10n_bg_207","Vehicles","207","asset_fixed","","False","","Транспортни средства"
"l10n_bg_208","Office furniture","208","asset_fixed","","False","","Офис обзавеждане"
"l10n_bg_209","Other tangible fixed assets","209","asset_fixed","","False","","Други дълготрайни материални активи"
"l10n_bg_211","Development products","211","asset_fixed","","False","","Продукти от развойна дейност"
"l10n_bg_212","Software products","212","asset_fixed","","False","","Програмни продукти"
"l10n_bg_213","Intellectual property rights","213","asset_fixed","","False","","Права върху интелектуална собственост"
"l10n_bg_214","Industrial property rights","214","asset_fixed","","False","","Права върху индустриална собственост"
"l10n_bg_219","Other intangible fixed assets","219","asset_fixed","","False","","Други дълготрайни нематериални активи"
"l10n_bg_221","Investments in subsidiaries","221","asset_non_current","","False","","Инвестиции в дъщерни предприятия"
"l10n_bg_222","Investments in associates","222","asset_non_current","","False","","Инвестиции в асоциирани предприятия"
"l10n_bg_223","Investments in joint ventures","223","asset_non_current","","False","","Инвестиции в смесени предприятия"
"l10n_bg_224","Investment property","224","asset_non_current","","False","","Инвестиционни имоти"
"l10n_bg_225","Financial assets held to maturity","225","asset_non_current","","False","","Финансови активи, държани до настъпване на падеж"
"l10n_bg_226","Financial assets put up for sale","226","asset_non_current","","False","","Финансови активи, обявени за продажба"
"l10n_bg_227","Financial assets pledged as compensation","227","asset_non_current","","False","","Финансови активи, заложени като обезщетение"
"l10n_bg_228","Government securities","228","asset_non_current","","False","","Държавни ценни книжа"
"l10n_bg_229","Other long-term financial assets","229","asset_non_current","","False","","Други дългосрочни финансови активи"
"l10n_bg_231","Positive commercial reputation","231","asset_non_current","","False","","Положителна търговска репутация"
"l10n_bg_232","Negative commercial reputation","232","asset_non_current","","False","","Отрицателна търговска репутация"
"l10n_bg_241","Depreciation of tangible fixed assets","241","asset_fixed","","False","","Амортизация на дълготрайни материални активи"
"l10n_bg_2413","Depreciation of buildings and structures","2413","asset_fixed","","False","","Амортизация на сгради и конструкции"
"l10n_bg_2414","Depreciation of computer equipment","2414","asset_fixed","","False","","Амортизация на компютърна техника"
"l10n_bg_2415","Depreciation of equipment","2415","asset_fixed","","False","","Амортизация на сьоръжения"
"l10n_bg_2416","Depreciation of machinery and equipment","2416","asset_fixed","","False","","Амортизация на машини и оборудване"
"l10n_bg_2417","Depreciation of vehicles","2417","asset_fixed","","False","","Амортизация на транспортни средства"
"l10n_bg_2418","Depreciation of office furniture","2418","asset_fixed","","False","","Амортизация на офис обзавеждане"
"l10n_bg_2419","Depreciation of other tangible assets","2419","asset_fixed","","False","","Амортизация на други материални активи"
"l10n_bg_242","Amortization of intangible fixed assets","242","asset_fixed","","False","","Амортизация на дълготрайни нематериални активи"
"l10n_bg_2421","Depreciation of development products","2421","asset_fixed","","False","","Амортизация на продукти от развойна дейност"
"l10n_bg_2422","Depreciation of software products","2422","asset_fixed","","False","","Амортизация на програмни продукти"
"l10n_bg_2423","Depreciation of intellectual property rights","2423","asset_fixed","","False","","Амортизация на права върху интелектуална собственост"
"l10n_bg_2424","Depreciation of industrial property rights","2424","asset_fixed","","False","","Амортизация на права върху индустриална собственост"
"l10n_bg_2429","Depreciation of other intangible fixed assets","2429","asset_fixed","","False","","Амортизация на други дълготрайни нематериални активи"
"l10n_bg_261","Long-term receivables and loans to banks and other financial institutions","261","asset_non_current","","False","","Дългосрочни вземания и предоставени заеми на банки и други финансови институции"
"l10n_bg_262","Long-term receivables and loans to non-financial corporations and other customers","262","asset_non_current","","False","","Дългосрочни вземания и предоставени заеми на нефинансови предприятия и други клиенти"
"l10n_bg_263","Overdue long-term receivables and loans granted","263","asset_non_current","","False","","Просрочени дългосрочни вземания и предоставени заеми"
"l10n_bg_264","Long-term receivables and loans granted as collateral","264","asset_non_current","","False","","Дългосрочни вземания и предоставени заеми, заложени като обезпечение"
"l10n_bg_269","Other long-term receivables and loans","269","asset_non_current","","False","","Други дългосрочни вземания и предоставени заеми"
"l10n_bg_271","Burning","271","asset_non_current","","False","","Гори"
"l10n_bg_272","Permanent plantations - fruitful","272","asset_non_current","","False","","Трайни насъждения-плододаващи"
"l10n_bg_273","Permanent plantations - infertile","273","asset_non_current","","False","","Трайни насъждения-неплододаващи"
"l10n_bg_274","Animals in major herds","274","asset_non_current","","False","","Животни в основни стада"
"l10n_bg_279","Other fixed biological assets","279","asset_non_current","","False","","Други дълготрайни биологични активи"
"l10n_bg_301","Delivery","301","asset_current","","False","","Доставки"
"l10n_bg_302","Materials","302","asset_current","","False","","Материали"
"l10n_bg_303","Products","303","asset_current","","False","","Продукция"
"l10n_bg_304","Goods","304","asset_current","","False","","Стоки"
"l10n_bg_305","Work in progress","305","asset_current","","False","","Незавършено производство"
"l10n_bg_311","Small productive animals","311","asset_current","","False","","Дребни продуктивни животни"
"l10n_bg_312","Bird-main flocks","312","asset_current","","False","","Пптици-основни стада"
"l10n_bg_313","Bee families","313","asset_current","","False","","Пчелни семейства"
"l10n_bg_314","Young animals","314","asset_current","","False","","Млади животни"
"l10n_bg_315","Animals for fattening","315","asset_current","","False","","Животни за угояване"
"l10n_bg_316","Animals for experimental purposes","316","asset_current","","False","","Животни за експериментални цели"
"l10n_bg_319","Other current biological assets","319","asset_current","","False","","Други краткотрайни биологични активи"
"l10n_bg_401","Providers","401","liability_payable","","True","","Доставчици"
"l10n_bg_402","Advance providers","402","liability_current","","False","","Доставчици по аванси"
"l10n_bg_403","Trade credit providers","403","liability_current","","False","","Доставчици по търговски кредити"
"l10n_bg_404","Suppliers of supplies under certain conditions","404","liability_current","","False","","Доставчици по доставки при определени условия"
"l10n_bg_405","Suppliers of related party supplies","405","liability_current","","False","","Доставчици по доставки със свързани лица"
"l10n_bg_406","Settlements with related parties for purchases","406","liability_current","","False","","Разчети със свързани лица по покупки"
"l10n_bg_409","Other settlements with suppliers","409","liability_current","","False","","Други разчети с доставчици"
"l10n_bg_411","Customers","411","asset_receivable","","True","","Клиенти"
"l10n_bg_4111","Customers (PoS)","4111","asset_receivable","","True","","Клиенти (PoS)"
"l10n_bg_412","Clients on advances","412","asset_current","","False","","Клиенти по аванси"
"l10n_bg_413","Clients on trade credits","413","asset_current","","False","","Клиенти по търговски кредити"
"l10n_bg_414","Sales customers under certain conditions","414","asset_current","","False","","Клиенти по продажби при определени условия"
"l10n_bg_415","Sales customers with related parties","415","asset_current","","False","","Клиенти по продажби със свързани лица"
"l10n_bg_416","Settlements with related parties for sales","416","asset_current","","False","","Разчети със свързани лица по продажби"
"l10n_bg_419","Other settlements with clients","419","asset_current","","False","","Други разчети с клиенти"
"l10n_bg_421","Staff","421","liability_payable","","True","","Персонал"
"l10n_bg_422","Accountable persons","422","asset_current","","False","","Подотчетни лица"
"l10n_bg_423","Liabilities for unused leave","423","liability_current","","False","","Задължения по неизползвани отпуски"
"l10n_bg_424","Receivables from participations","424","asset_current","","False","","Вземания от съучастия"
"l10n_bg_425","Obligations for participation","425","liability_current","","False","","Задължения за съучастия"
"l10n_bg_426","Receivables from subscribed share contributions","426","asset_current","","False","","Вземания по записани дялови вноски"
"l10n_bg_429","Other settlements with staff and partners","429","liability_current","","False","","Други разчети с персонала и съдружниците"
"l10n_bg_430","Internal calculations","430","asset_current","","False","","Вътрешни разчети"
"l10n_bg_431","Settlements by interbank operations","431","asset_current","","False","","Разчети по междубанкови операции"
"l10n_bg_432","Internal settlements on interbank operations","432","asset_current","","False","","Вътрешни разчети по междубанкови операции"
"l10n_bg_433","Internal settlements on intrabank operations","433","asset_current","","False","","Вътрешни разчети по вътрешнобанкови операции"
"l10n_bg_439","Other internal estimates","439","asset_current","","False","","Други вътрешни разчети"
"l10n_bg_441","Receivables on claims","441","asset_current","","False","","Вземания по рекламации"
"l10n_bg_442","Receivables for losses and deductions","442","asset_current","","False","","Вземания по липси и начети"
"l10n_bg_443","Price differences by shortages and readings","443","asset_current","","False","","Ценови разлики по липси и начети"
"l10n_bg_444","Claims in litigation","444","asset_current","","False","","Вземания по съдебни спорове"
"l10n_bg_445","Awarded receivables","445","asset_current","","False","","Присъдени вземания"
"l10n_bg_451","Settlements with municipalities","451","liability_current","","False","","Разчети с общините"
"l10n_bg_452","Profit tax estimates","452","liability_current","","False","","Разчети за данък върху печалбата"
"l10n_bg_453","Estimates of value added tax","453","liability_current","","False","","Разчети за данък върху добавената стойност"
"l10n_bg_4531","Vat purchases","4531","liability_current","","False","","Ддс покупки"
"l10n_bg_4532","Vat sales","4532","liability_current","","False","","Ддс продажби"
"l10n_bg_4534","Vat sales outside the country","4534","liability_current","","False","","Ддс продажби извън страната"
"l10n_bg_4538","Vat recovery","4538","asset_receivable","","True","True","Ддс за възстановяване"
"l10n_bg_4539","Vat to pay","4539","liability_payable","","True","True","Ддс за внасяне"
"l10n_bg_454","Estimates of personal income taxes","454","liability_current","","False","","Разчети за данъци върху доходи на физически лица"
"l10n_bg_455","Settlements with ministries","455","liability_current","","False","","Разчети с министерства"
"l10n_bg_456","Excise estimates","456","liability_current","","False","","Разчети за акцизи"
"l10n_bg_457","Settlements with customs","457","liability_current","","False","","Разчети с митници"
"l10n_bg_459","Other estimates with the budget and with departments","459","liability_current","","False","","Други разчети с бюджета и с ведомства"
"l10n_bg_461","Settlements with the national social security institute","461","liability_current","","False","","Разчети с националния осигурителен институт"
"l10n_bg_4611","Estimates for the social security fund","4611","liability_current","","False","","Разчети за фонд доо"
"l10n_bg_4612","Estimates for smps fund","4612","liability_current","","False","","Разчети за фонд дзпо"
"l10n_bg_4613","Estimates for the upf fund","4613","liability_current","","False","","Разчети за фонд упф"
"l10n_bg_4614","Estimates for the gvrs fund","4614","liability_current","","False","","Разчети за фонд гврс"
"l10n_bg_4615","Estimates for the tzpb fund","4615","liability_current","","False","","Разчети за фонд тзпб"
"l10n_bg_462","Voluntary social security estimates","462","liability_current","","False","","Разчети за доброволно социално осигуряване"
"l10n_bg_463","Health insurance estimates","463","liability_current","","False","","Разчети за здравно осигуряване"
"l10n_bg_464","Estimates for one-time benefits and child allowances","464","liability_current","","False","","Разчети за фонд дзпо"
"l10n_bg_469","Other settlements with insurers","469","liability_current","","False","","Други разчети с осигурители"
"l10n_bg_471","Settlements with the international monetary fund","471","liability_current","","False","","Разчети с международния жалутен фонд"
"l10n_bg_472","Settlements with the world bank","472","liability_current","","False","","Разчети със световната банка"
"l10n_bg_473","Settlements with other international financial institutions","473","liability_current","","False","","Разчети с други международни финансови институции"
"l10n_bg_474","Estimates under intergovernmental agreements","474","liability_current","","False","","Разчети по междуправителствени спогодби"
"l10n_bg_481","Estimates of upcoming payments","481","liability_current","","False","","Разчети по предсоящи плащания"
"l10n_bg_482","Reinsurance and co-insurance estimates","482","liability_current","","False","","Разчети при презастраховане и съзастраховане"
"l10n_bg_483","Settlements with reinsurers","483","liability_current","","False","","Разчети с презастрахователи"
"l10n_bg_484","Settlements with sedants","484","liability_current","","False","","Разчети със седанти"
"l10n_bg_489","Other estimates","489","liability_current","","False","","Други разчети"
"l10n_bg_491","Trustees","491","liability_non_current","","False","","Доверители"
"l10n_bg_492","Guarantee estimates","492","liability_current","","False","","Разчети за гаранции"
"l10n_bg_493","Settlements with owners","493","liability_current","","False","","Разчети със собственици"
"l10n_bg_494","Insurance estimates","494","liability_current","","False","",""
"l10n_bg_495","Interest calculations","495","liability_current","","False","","Разчети по лихви"
"l10n_bg_496","Deferred tax estimates","496","liability_current","","False","","Разчети по отсрочени данъци"
"l10n_bg_497","Provisions recognized as liabilities","497","liability_non_current","","False","","Провизии, признати като пасиви"
"l10n_bg_4971","Provisions for pensions and other similar liabilities","4971","liability_non_current","","False","","Провизии за пенсии и други подобни задължения"
"l10n_bg_4972","Other provisions and similar liabilities","4972","liability_non_current","","False","","Други провизии и сходни задължения"
"l10n_bg_498","Other debtors","498","liability_payable","","True","","Други дебитори"
"l10n_bg_499","Other creditors","499","asset_receivable","","True","","Други кредитори"
"l10n_bg_501","Cash register in bgn","501","asset_cash","","False","","Каса в левове"
"l10n_bg_502","Cash in foreign currency","502","asset_cash","","False","","Каса във валута"
"l10n_bg_503","Current account in bgn","503","asset_cash","","False","","Разплащателна сметка във левове"
"l10n_bg_504","Current account in foreign currency","504","asset_cash","","False","","Разплащателна сметка във валута"
"l10n_bg_505","Letters of credit in bgn","505","asset_cash","","False","","Акредитиви в левове"
"l10n_bg_506","Letters of credit in foreign currency","506","asset_cash","","False","","Акредитиви във валута"
"l10n_bg_507","Deposits provided","507","asset_cash","","False","","Предоставени депозити"
"l10n_bg_508","Payment checks","508","asset_cash","","False","","Разплащателни чекове"
"l10n_bg_509","Other cash","509","asset_cash","","False","","Други парични средства"
"l10n_bg_511","Financial assets held for trading","511","asset_current","","False","","Финансови активи, държани за търгуване"
"l10n_bg_512","Repurchased own shares","512","asset_current","","False","","Изкупени собствени акции"
"l10n_bg_513","Financial assets pledged as collateral","513","asset_current","","False","","Финансови активи, заложени като обезпечение"
"l10n_bg_514","Repurchased own liabilities","514","asset_current","","False","","Изкупени собствени облигации"
"l10n_bg_515","Government securities","515","asset_current","","False","","Държавни ценни книжа"
"l10n_bg_516","Precious metals and precious stones","516","asset_current","","False","","Благородни метали и акъпоценни камъни"
"l10n_bg_517","Shares and interests in group companies","517","asset_current","","False","","Акции и дялове в предприятия от група"
"l10n_bg_518","Financing","518","asset_current","","False","","Финансирания"
"l10n_bg_519","Other short-term financial assets","519","asset_current","","False","","Други краткосрочни финансови активи"
"l10n_bg_521","Short-term receivables and loans from banks and other financial institutions","521","asset_current","","False","","Краткосрочни вземания и заеми от банки и други финансови институции"
"l10n_bg_522","Short-term receivables and loans from non-financial corporations and other customers","522","asset_current","","False","","Краткосрочни вземания и заеми от нефинансови предприятия и други клиенти"
"l10n_bg_523","Short-term receivables and loans pledged as collateral","523","asset_current","","False","","Краткосрочни вземания и заеми заложени, като обезпечение"
"l10n_bg_524","Overdue short-term receivables and loans","524","asset_current","","False","","Просрочени краткосрочни вземания и заеми"
"l10n_bg_529","Other current receivables and loans","529","asset_current","","False","","Други краткосрочни вземания и заеми"
"l10n_bg_531","Prepaid expenses","531","asset_non_current","","False","","Разходи за бъдещи периоди"
"l10n_bg_532","Income for future periods","532","liability_non_current","","False","","Приходи за бъдещи периоди"
"l10n_bg_601","Material costs","601","expense","","False","","Разходи за материали"
"l10n_bg_602","Costs for external services","602","expense","","False","","Разходи за външни услуги"
"l10n_bg_603","Depreciation costs","603","expense_depreciation","","False","","Разходи за амортизация"
"l10n_bg_604","Wage costs (remuneration)","604","expense","","False","","Разходи за заплати (възнаграждения)"
"l10n_bg_6041","Compensation costs","6041","expense","","False","","Разходи за възнаграждения"
"l10n_bg_6042","Expenses for additional remuneration","6042","expense","","False","","Разходи за допълнителни възнаграждения"
"l10n_bg_6043","Paid leave expenses","6043","expense","","False","","Разходи за платен отпуск"
"l10n_bg_6044","Hospital costs","6044","expense","","False","","Разходи за болнични"
"l10n_bg_6045","Expenses for remuneration of self-insured persons","6045","expense","","False","","Разходи за възнаграждения на самоосигуряващи се"
"l10n_bg_605","Insurance costs","605","expense","","False","","Разходи за осигуровки"
"l10n_bg_6051","Expenditures for the social security fund","6051","expense","","False","","Разходи за фонд доо"
"l10n_bg_6052","Expenditures for smps fund","6052","expense","","False","","Разходи за фонд дзпо"
"l10n_bg_6053","Expenditures for the upf fund","6053","expense","","False","","Разходи за фонд упф"
"l10n_bg_6054","Expenditures for the gvrs fund","6054","expense","","False","","Разходи за фонд гврс"
"l10n_bg_6055","Expenditures for tzpb fund","6055","expense","","False","","Разходи за фонд тзпб"
"l10n_bg_6056","Expenditures for the health fund","6056","expense","","False","","Разходи за фонд зо"
"l10n_bg_606","Expenses for taxes, fees and other similar payments","606","expense","","False","","Разходи за данъци, такси и други подобни плащания"
"l10n_bg_606451","Expenditures for settlements with municipalities","606451","expense","","False","","Разходи за разчети с общините"
"l10n_bg_606452","Costs of income tax estimates","606452","expense","","False","","Разходи за разчети за данък върху печалбата"
"l10n_bg_606454","Expenses for estimates of personal income taxes","606454","expense","","False","","Разходи за разчети за данъци върху доходи на физически лица"
"l10n_bg_606459","Expenditures for other estimates with the budget and with departments","606459","expense","","False","","Разходи за други разчети с бюджета и с ведомства"
"l10n_bg_607","Provision costs","607","expense","","False","","Разходи за провизии"
"l10n_bg_608","Expenses from subsequent valuations of assets","608","expense","","False","","Разходи от последващи оценки на активи"
"l10n_bg_609","Other expenses","609","expense","","False","","Други разходи"
"l10n_bg_611","Operating expenses","611","expense","","False","","Разходи за основна дейност"
"l10n_bg_612","Ancillary activity costs","612","expense","","False","","Разходи за спомагателна дейност"
"l10n_bg_613","Expenses for acquisition of fixed assets","613","expense","","False","","Разходи за придобиване на дълготрайни активи"
"l10n_bg_614","Administrative costs","614","expense","","False","","Административни разходи"
"l10n_bg_615","Sales costs","615","expense","","False","","Разходи за продажби"
"l10n_bg_616","Expenses for liquidation of tangible fixed assets","616","expense","","False","","Разходи за ликвидация на дълготрайни материални активи"
"l10n_bg_617","Expenses on activities in non-profit enterprises","617","expense","","False","","Разходи по дейности в предприятия с нестопанска дейност"
"l10n_bg_618","Liquidation and insolvency costs","618","expense","","False","","Разходи при ликвидация и несъстоятелност"
"l10n_bg_621","Interest expenses","621","expense","","False","","Разходи за лихви"
"l10n_bg_622","Provisioning costs for risky assets","622","expense","","False","","Разходи за провизиране на рискови активи"
"l10n_bg_623","Expenses on operations with financial assets and instruments","623","expense","","False","","Разходи по операции с финансови активи и инструменти"
"l10n_bg_624","Expenses on foreign exchange operations","624","expense","","False","","Разходи по валутни операции"
"l10n_bg_625","Expenses from subsequent valuations of financial assets and instruments","625","expense","","False","","Разходи от последващи оценки на финансови активи и инструменти"
"l10n_bg_629","Other financial expenses","629","expense","","False","","Други финансови разходи"
"l10n_bg_631","Impairment loss (expense)","631","expense_depreciation","","False","","Загуба (разходи) от обезценка"
"l10n_bg_632","Impairment losses on current assets","632","expense_depreciation","","False","","Разходи от обезценка на текущи активи"
"l10n_bg_651","Non-financial expenses for future periods","651","expense","","False","","Нефинансови разходи за бъдещи периоди"
"l10n_bg_652","Financial expenses for future periods","652","expense","","False","","Финансови разходи за бъдещи периоди"
"l10n_bg_661","Expenses for insurance amounts","661","expense","","False","","Разходи за суми по застраховането"
"l10n_bg_662","Costs for participation in the result","662","expense","","False","","Разходи за участия в резултата"
"l10n_bg_663","Liquidation costs","663","expense","","False","","Разходи за ликвидация"
"l10n_bg_664","Insurance commission expenses","664","expense","","False","","Разходи за комисионни по застраховането"
"l10n_bg_665","Insurance reserve costs","665","expense","","False","","Разходи за резерви по застраховането"
"l10n_bg_669","Other direct insurance costs","669","expense","","False","","Други разходи по пряко застраховане"
"l10n_bg_671","Expenses for reinsurers' premiums","671","expense","","False","","Разходи за отстъпени премии на презастрахователи"
"l10n_bg_672","Expenses for released reserves for passive reinsurance","672","expense","","False","","Разходи за освободени резерви по пасивно презастраховане"
"l10n_bg_679","Other passive reinsurance costs","679","expense","","False","","Други разходи по пасивно презастраховане"
"l10n_bg_681","Expenses for insurance benefits","681","expense","","False","","Разходи за застрахователни обезщетения"
"l10n_bg_682","Costs for participation in the result","682","expense","","False","","Разходи за участия в резултата"
"l10n_bg_683","Expenses for participation in the liquidation","683","expense","","False","","Разходи за участие в ликвидацията"
"l10n_bg_684","Expenses for assigned reinsurance commissions and fees","684","expense","","False","","Разходи за отстъпени презастраховтелни комисионни и такси"
"l10n_bg_685","Expenses for set aside reserves for active reinsurance","685","expense","","False","","Разходи за заделени резерви по активно презастраховане"
"l10n_bg_689","Other active reinsurance costs","689","expense","","False","","Други разходи по активно презастраховане"
"l10n_bg_691","Exceptional costs","691","expense","","False","","Извънредни разходи"
"l10n_bg_701","Revenues from sales of products","701","income","","False","","Приходи от продажба на продукция"
"l10n_bg_702","Revenues from sales of goods","702","income","","False","","Приходи от продажби на материали"
"l10n_bg_703","Revenues from sales of services","703","income","","False","","Приходи от продажби на услуги"
"l10n_bg_704","Revenues from financing","704","income","","False","","Приходи от финансирание"
"l10n_bg_705","Income from sales of fixed assets","705","income","","False","","Приходи от продажби на дълготрайни активи"
"l10n_bg_706","Revenues from sales of materials","706","income","","False","",""
"l10n_bg_707","Proceeds from liquidation and insolvency","707","income","","False","","Приходи от ликвидация и несъстоятелност"
"l10n_bg_709","Other operating income","709","income","","False","","Други приходи от дейността"
"l10n_bg_711","Revenues from regulated activities","711","income_other","","False","","Приходи от регламентирана дейност"
"l10n_bg_712","Revenues from membership fees","712","income_other","","False","","Приходи от членски внос"
"l10n_bg_713","Revenues from program financing","713","income_other","","False","","Приходи от финансирания на програми"
"l10n_bg_714","Revenues from government donations","714","income_other","","False","","Приходи от правителствени дарения"
"l10n_bg_715","Revenues from other donations","715","income_other","","False","","Приходи от други дарения"
"l10n_bg_719","Other incomes","719","income_other","","False","","Други приходи"
"l10n_bg_721","Interest income","721","income_other","","False","","Приходи от лихви"
"l10n_bg_722","Income from participations","722","income_other","","False","","Приходи от съучастия"
"l10n_bg_723","Income from operations with financial assets and instruments","723","income_other","","False","","Приходи от комисиони от презастрахователи"
"l10n_bg_724","Income from foreign exchange operations","724","income_other","","False","","Приходи от валутни операции"
"l10n_bg_725","Income from subsequent valuations of financial assets and instruments","725","income_other","","False","","Приходи от последващи оценки на финансови активи и инструменти"
"l10n_bg_726","Revenues from reintegrated provisions","726","income_other","","False","","Приходи от реинтегрирани провизии"
"l10n_bg_729","Other financial income","729","income_other","","False","","Други финансови приходи"
"l10n_bg_731","Income from recovered impairment losses","731","income_other","","False","","Приходи от възстановени загуби от обезценка"
"l10n_bg_751","Non-financial income for future periods","751","income_other","","False","","Нефинансови приходи за бъдещи периоди"
"l10n_bg_752","Financial income for future periods","752","income_other","","False","","Финансови приходи за бъдещи периоди"
"l10n_bg_753","Financing for fixed assets","753","income_other","","False","","Финансиране за дълготрайни активи"
"l10n_bg_754","Financing the current activity","754","income_other","","False","","Финансиране на текущата дейност"
"l10n_bg_761","Income from insurance premiums","761","income_other","","False","","Приходи от премии по застраховането"
"l10n_bg_762","Revenues from commissions and fees","762","income_other","","False","","Приходи от комисионни и такси"
"l10n_bg_763","Insurance income from previous years","763","income_other","","False","","Приходи по застраховане от минали години"
"l10n_bg_764","Revenue from recourses","764","income_other","","False","","Приходи от регреси"
"l10n_bg_765","Revenues from released reserves","765","income_other","","False","","Приходи от освободени резерви"
"l10n_bg_769","Other insurance income","769","income_other","","False","","Други застрахователни приходи"
"l10n_bg_771","Income from indemnities received from reinsurers","771","income_other","","False","","Приходи от получени обезщетения от презастрахователи"
"l10n_bg_772","Income from participation in the result of reinsurers","772","income_other","","False","","Приходи от участие в резултата на презастрахователи"
"l10n_bg_773","Revenues from commissions from reinsurers","773","income_other","","False","","Приходи от комисиони от презастрахователи"
"l10n_bg_774","Passive reinsurance income from previous years","774","income_other","","False","","Приходи от пасивно презастраховане от минали години"
"l10n_bg_775","Income from reinsurance reserves","775","income_other","","False","","Приходи от резерви за презастраховане"
"l10n_bg_779","Other income from passive reinsurance","779","income_other","","False","","Други приходи по пасивно презастраховане"
"l10n_bg_781","Reinsurance premium income","781","income_other","","False","","Приходи от премии по презастраховане"
"l10n_bg_782","Income from active reinsurance from previous years","782","income_other","","False","","Приходи от активно презастраховане от минали години"
"l10n_bg_783","Income from active reinsurance recourses","783","income_other","","False","","Приходи от регреси по активно презастраховане"
"l10n_bg_784","Income from active reinsurance reserves","784","income_other","","False","","Приходи от резерви по активно презастраховане"
"l10n_bg_789","Other income from active reinsurance","789","income_other","","False","","Други приходи от активно презастраховане"
"l10n_bg_791","Extraordinary income","791","income_other","","False","","Извънредни приходи"
"l10n_bg_911","Foreign tangible and intangible assets provided as collateral","911","off_balance","","False","","Чужди материални и нематериални активи, предоставени като обезпечение"
"l10n_bg_912","Leased foreign assets","912","off_balance","","False","","Наети чужди активи"
"l10n_bg_913","Foreign tangible assets received under a consignment agreement","913","off_balance","","False","","Чужди материални активи, получени по консигнационен договор"
"l10n_bg_914","Documents under special reporting","914","off_balance","","False","","Документи под особена отчетност"
"l10n_bg_915","Non-financial assets accepted for safekeeping","915","off_balance","","False","","Нефинансови ценности, приети за съхранение"
"l10n_bg_921","Foreign financial assets provided as collateral","921","off_balance","","False","","Чужди финансови активи, предоставени като обезпечение"
"l10n_bg_922","Pledged policies","922","off_balance","","False","","Заложени полици"
"l10n_bg_923","Miscellaneous emissions for circulation","923","off_balance","","False","","Разни емисии за пускане в обращение"
"l10n_bg_924","Foreign financial assets held on behalf of customers","924","off_balance","","False","","Чужди финансови активи, държани от името на клиенти"
"l10n_bg_925","Commitments under contracts","925","off_balance","","False","","Поети задължения по договори"
"l10n_bg_931","Receivables from loans granted under interstate agreements","931","off_balance","","False","","Вземания по предоставени кредити по междудържавни спогодби"
"l10n_bg_932","Outstanding receivables written off","932","off_balance","","False","","Отписани непогасени вземания"
"l10n_bg_933","Debtors by collection operations","933","off_balance","","False","","Дебитори по операции за инкасиране"
"l10n_bg_934","Receivables from derivative transactions","934","off_balance","","False","","Вземания по дериватни сделки"
"l10n_bg_941","Receivables from spot transactions","941","off_balance","","False","","Вземания по спот операции"
"l10n_bg_942","Write-off of outstanding receivables in banks","942","off_balance","","False","","Отписани непогасени вземания в банките"
"l10n_bg_943","Debtors on collection operations in banks","943","off_balance","","False","","Дебитори по операции за инкасиране в банките"
"l10n_bg_945","Contingent receivables from other banking operations","945","off_balance","","False","","Условни вземания по други банкови операции"
"l10n_bg_951","Guarantees and other similar contingent liabilities","951","off_balance","","False","","Гаранции и други подобни непредвидени задължения"
"l10n_bg_952","Irrevocable commitments","952","off_balance","","False","","Неотменяеми ангажименти"
"l10n_bg_953","Cancellable commitments","953","off_balance","","False","","Задължения по дериватни сделки"
"l10n_bg_954","Liabilities under spot operations","954","off_balance","","False","","Задължения по спот операции"
"l10n_bg_955","Liabilities under derivative transactions","955","off_balance","","False","","Задължения по дериватни сделки"
"l10n_bg_956","Contingent liabilities on other banking operations","956","off_balance","","False","","Условни задължения по други банкови операции"
"l10n_bg_961","Reserve fund","961","off_balance","","False","","Резервна каса"
"l10n_bg_962","Assets in use, reported","962","off_balance","","False","","Активи в употреба, отчете"
"l10n_bg_971","Issue reserve","971","off_balance","","False","","Емисионен резерв"
"l10n_bg_972","Own issues out of circulation with expired term for exchange","972","off_balance","","False","","Собствени емисии извън обращение с изтекъл срок за обмяна"
"l10n_bg_981","Reserve account","981","off_balance","","False","","Сметка по резервите"
"l10n_bg_982","Accounts receivable","982","off_balance","","False","","Сметки по изискуеми обезпечения"
"l10n_bg_983","Commitments on authorized loans","983","off_balance","","False","","Ангажименти по резрешени кредити"
"l10n_bg_984","Various statistical accounts","984","off_balance","","False","","Разни статистически сметки"
"l10n_bg_989","Other contingent asset accounts","985","off_balance","","False","","Други сметки за условни активи"
"l10n_bg_991","Other contingent liability accounts","991","off_balance","","False","","Други сметки за условни пасиви"
"l10n_bg_791001","Cash Difference Gain","791001","income_other","","False","","Печалба от парична разлика"
"l10n_bg_691001","Cash Difference Loss","691001","expense","","False","","Загуба на парична разлика"
