id,name,code,account_type,chart_template_id/id,tag_ids/id,reconcile
rs_000,Subscribed shares unpaid,000,asset_non_current,l10n_rs.l10n_rs_chart_template,,False
rs_001,Subscribed stakes unpaid,001,asset_non_current,l10n_rs.l10n_rs_chart_template,,False
rs_010,Investment in development,010,asset_non_current,l10n_rs.l10n_rs_chart_template,,False
rs_011,"Concessions, patents, licenses, goods and services brands",011,asset_non_current,l10n_rs.l10n_rs_chart_template,,False
rs_012,Software and other rights,012,asset_non_current,l10n_rs.l10n_rs_chart_template,,False
rs_013,Godwill,013,asset_non_current,l10n_rs.l10n_rs_chart_template,,False
rs_014,Other intangible assets,014,asset_non_current,l10n_rs.l10n_rs_chart_template,,False
rs_015,Intangible assets under preparation,015,asset_non_current,l10n_rs.l10n_rs_chart_template,,False
rs_016,Advances for acquisition of intangible assets,016,asset_non_current,l10n_rs.l10n_rs_chart_template,,False
rs_019,Provisions for acquisition of intangible assets,019,asset_current,l10n_rs.l10n_rs_chart_template,,False
rs_020,Agricultural and other land,020,asset_non_current,l10n_rs.l10n_rs_chart_template,,False
rs_021,Building land,021,asset_non_current,l10n_rs.l10n_rs_chart_template,,False
rs_022,Buildings,022,asset_non_current,l10n_rs.l10n_rs_chart_template,,False
rs_023,Plant and equipment,023,asset_non_current,l10n_rs.l10n_rs_chart_template,,False
rs_024,Investment property,024,asset_non_current,l10n_rs.l10n_rs_chart_template,,False
rs_025,"Other property, plant and equipment",025,asset_non_current,l10n_rs.l10n_rs_chart_template,,False
rs_026,"Property, plant and equipment under construction",026,asset_non_current,l10n_rs.l10n_rs_chart_template,,False
rs_027,"Investment in other property, plant and equipment",027,asset_non_current,l10n_rs.l10n_rs_chart_template,,False
rs_028,"Advances for property, plant and equipment",028,asset_non_current,l10n_rs.l10n_rs_chart_template,,False
rs_029,"Provisions for property, plant and equipment",029,asset_non_current,l10n_rs.l10n_rs_chart_template,,False
rs_030,Forests,030,asset_non_current,l10n_rs.l10n_rs_chart_template,,False
rs_031,Plantations,031,asset_non_current,l10n_rs.l10n_rs_chart_template,,False
rs_032,Livestock,032,asset_non_current,l10n_rs.l10n_rs_chart_template,,False
rs_037,Natural assets under construction,037,asset_non_current,l10n_rs.l10n_rs_chart_template,,False
rs_038,Advances for natural assets,038,asset_non_current,l10n_rs.l10n_rs_chart_template,,False
rs_039,Provisions of natural assets,039,asset_current,l10n_rs.l10n_rs_chart_template,,False
rs_040,Investments in capital of parent companies and subsidiaries,040,asset_non_current,l10n_rs.l10n_rs_chart_template,,False
rs_041,Investments in capital of associated legal entities and joint ventures,041,asset_non_current,l10n_rs.l10n_rs_chart_template,,False
rs_042,Investments in other legal entities and other securities available for sale,042,asset_non_current,l10n_rs.l10n_rs_chart_template,,False
rs_0430,"Long-term domestic loans to parent companies, to subsidiaries",0430,asset_non_current,l10n_rs.l10n_rs_chart_template,,False
rs_0431,Long-term domestic loans to other associated companies,0431,asset_non_current,l10n_rs.l10n_rs_chart_template,,False
rs_0440,"Long-term foreign loans to parent companies, to subsidiaries",0440,asset_non_current,l10n_rs.l10n_rs_chart_template,,False
rs_0441,Long-term foreign loans to other associated companies,0441,asset_non_current,l10n_rs.l10n_rs_chart_template,,False
rs_0450,Long term domestic loans,0450,asset_non_current,l10n_rs.l10n_rs_chart_template,,False
rs_0451,Long term foreign loans,0451,asset_non_current,l10n_rs.l10n_rs_chart_template,,False
rs_046,Securities held to maturity,046,asset_non_current,l10n_rs.l10n_rs_chart_template,,False
rs_047,Own stocks and shares purchased,047,asset_non_current,l10n_rs.l10n_rs_chart_template,,False
rs_048,Other long term financial investments,048,asset_non_current,l10n_rs.l10n_rs_chart_template,,False
rs_049,Provisions for long-term financial investments,049,asset_non_current,l10n_rs.l10n_rs_chart_template,,False
rs_050,Receivables from parent and dependent legal entities,050,asset_non_current,l10n_rs.l10n_rs_chart_template,,False
rs_051,Receivables from other related parties,051,asset_non_current,l10n_rs.l10n_rs_chart_template,,False
rs_052,Receivables based on sales on commodity credit,052,asset_non_current,l10n_rs.l10n_rs_chart_template,,False
rs_053,Receivables for sale under financial lease agreements,053,asset_non_current,l10n_rs.l10n_rs_chart_template,,False
rs_054,Receivables based on warranty,054,asset_non_current,l10n_rs.l10n_rs_chart_template,,False
rs_055,Contested and doubtful receivables,055,asset_non_current,l10n_rs.l10n_rs_chart_template,,False
rs_056,Other long term receivables,056,asset_non_current,l10n_rs.l10n_rs_chart_template,,False
rs_059,Provisions of long term receivables,059,asset_non_current,l10n_rs.l10n_rs_chart_template,,False
rs_100,Material purchase costs calculation,100,asset_current,l10n_rs.l10n_rs_chart_template,,False
rs_101,Raw materials,101,asset_current,l10n_rs.l10n_rs_chart_template,,False
rs_102,Spare parts,102,asset_current,l10n_rs.l10n_rs_chart_template,,False
rs_103,Tools and inventories,103,asset_current,l10n_rs.l10n_rs_chart_template,,False
rs_104,"Raw materials, spare parts, tools and inventories being processed, finished off and handled",104,asset_current,l10n_rs.l10n_rs_chart_template,,False
rs_109,Provisions for material,109,asset_current,l10n_rs.l10n_rs_chart_template,,False
rs_110,Work in progress,110,asset_current,l10n_rs.l10n_rs_chart_template,,False
rs_111,Services in progress,111,asset_current,l10n_rs.l10n_rs_chart_template,,False
rs_120,Finished products,120,asset_current,l10n_rs.l10n_rs_chart_template,,False
rs_130,Merchandise cost accounting,130,asset_current,l10n_rs.l10n_rs_chart_template,,False
rs_131,Merchandise in warehouse,131,asset_current,l10n_rs.l10n_rs_chart_template,,False
rs_132,Wholesale merchandise,132,asset_current,l10n_rs.l10n_rs_chart_template,,False
rs_133,"Merchandise in storehouse, depot and other legal entities' shops",133,asset_current,l10n_rs.l10n_rs_chart_template,,False
rs_134,Merchandise in retail sale,134,asset_current,l10n_rs.l10n_rs_chart_template,,False
rs_135,"Merchandise being processed, finished off and handled",135,asset_current,l10n_rs.l10n_rs_chart_template,,False
rs_136,Merchandise in transit,136,asset_current,l10n_rs.l10n_rs_chart_template,,False
rs_137,Merchandise in transport,137,asset_current,l10n_rs.l10n_rs_chart_template,,False
rs_139,Provisions for merchandise,139,asset_current,l10n_rs.l10n_rs_chart_template,,False
rs_140,Intangible assets for trading,140,asset_non_current,l10n_rs.l10n_rs_chart_template,,False
rs_141,Land held for trading,141,asset_non_current,l10n_rs.l10n_rs_chart_template,,False
rs_142,Buildings held for trading,142,asset_non_current,l10n_rs.l10n_rs_chart_template,,False
rs_143,Investment property for trading,143,asset_non_current,l10n_rs.l10n_rs_chart_template,,False
rs_144,Other property held for trading,144,asset_non_current,l10n_rs.l10n_rs_chart_template,,False
rs_145,Installations and equipment for trading,145,asset_non_current,l10n_rs.l10n_rs_chart_template,,False
rs_146,Natural assets for trading,146,asset_non_current,l10n_rs.l10n_rs_chart_template,,False
rs_147,Assets of suspended business,147,asset_current,l10n_rs.l10n_rs_chart_template,,False
rs_149,Provisions for assets held for trading,149,asset_current,l10n_rs.l10n_rs_chart_template,,False
rs_150,"Domestic advances paid for raw material, spare parts and inventories",150,asset_prepayments,l10n_rs.l10n_rs_chart_template,,False
rs_151,"Foreign advances paid for raw material, spare parts and inventories",151,asset_prepayments,l10n_rs.l10n_rs_chart_template,,False
rs_152,Domestic advances paid for merchandise,152,asset_prepayments,l10n_rs.l10n_rs_chart_template,,False
rs_153,Foreign advances paid for merchandise,153,asset_prepayments,l10n_rs.l10n_rs_chart_template,,False
rs_154,Domestic advances paid for services,154,asset_prepayments,l10n_rs.l10n_rs_chart_template,,False
rs_155,Foreign advances paid for services,155,asset_prepayments,l10n_rs.l10n_rs_chart_template,,False
rs_159,Provisions for advances paid,159,asset_current,l10n_rs.l10n_rs_chart_template,,False
rs_200,Domestic trade receivables - parent companies and subsidiaries,200,asset_receivable,l10n_rs.l10n_rs_chart_template,,True
rs_201,Foreign trade receivables - parent companies and subsidiaries,201,asset_receivable,l10n_rs.l10n_rs_chart_template,,True
rs_202,Domestic trade receivables - other associated entities,202,asset_receivable,l10n_rs.l10n_rs_chart_template,,True
rs_203,Foreign trade receivables - other associated entities,203,asset_receivable,l10n_rs.l10n_rs_chart_template,,True
rs_204,Trade receivables - domestic third party,204,asset_receivable,l10n_rs.l10n_rs_chart_template,,True
rs_205,Trade receivables - foreign third party,205,asset_receivable,l10n_rs.l10n_rs_chart_template,,True
rs_206,Other trade receivables,206,asset_receivable,l10n_rs.l10n_rs_chart_template,,True
rs_209,Provisions for trade receivables,209,asset_current,l10n_rs.l10n_rs_chart_template,,False
rs_210,Receivables from exporters,210,asset_current,l10n_rs.l10n_rs_chart_template,,False
rs_211,Receivables due from import on behalf of other entities,211,asset_current,l10n_rs.l10n_rs_chart_template,,False
rs_212,Receivables from sales on commission and consignment,212,asset_current,l10n_rs.l10n_rs_chart_template,,False
rs_218,Other receivables from specific business operations,218,asset_current,l10n_rs.l10n_rs_chart_template,,False
rs_219,Provisions for receivables from specific business operations,219,asset_current,l10n_rs.l10n_rs_chart_template,,False
rs_220,Receivables for interest and dividends,220,asset_current,l10n_rs.l10n_rs_chart_template,,False
rs_221,Receivables from employees,221,asset_current,l10n_rs.l10n_rs_chart_template,,False
rs_222,Receivables from state authorities and organizations,222,asset_current,l10n_rs.l10n_rs_chart_template,,False
rs_223,Receivables for prepaid income tax,223,asset_current,l10n_rs.l10n_rs_chart_template,,False
rs_224,Receivables for other taxes and contributions prepaid,224,asset_current,l10n_rs.l10n_rs_chart_template,,False
rs_225,Receivables for compensation of salaries that are refunded,225,asset_current,l10n_rs.l10n_rs_chart_template,,False
rs_226,Receivables based on damages,226,asset_current,l10n_rs.l10n_rs_chart_template,,False
rs_228,Other short term receivables,228,asset_current,l10n_rs.l10n_rs_chart_template,,False
rs_229,Provisions for other receivables,229,asset_current,l10n_rs.l10n_rs_chart_template,,False
rs_230,Short-term loans and investments in parent companies and subsidiaries,230,asset_current,l10n_rs.l10n_rs_chart_template,,False
rs_231,Short-term loans and investments in other associated companies,231,asset_current,l10n_rs.l10n_rs_chart_template,,False
rs_232,Short term loans - domestic,232,asset_current,l10n_rs.l10n_rs_chart_template,,False
rs_233,Short term loans - foreign,233,asset_current,l10n_rs.l10n_rs_chart_template,,False
rs_234,Current portions of long term loan due within one year,234,asset_current,l10n_rs.l10n_rs_chart_template,,False
rs_235,Current portions of securities held to maturity - a part that reaches one year,235,asset_current,l10n_rs.l10n_rs_chart_template,,False
rs_236,Financial assets that are measured at fair value through the Income statement,236,asset_current,l10n_rs.l10n_rs_chart_template,,False
rs_237,Bought up own shares for trading,237,asset_current,l10n_rs.l10n_rs_chart_template,,False
rs_238,Other short-term investments,238,asset_current,l10n_rs.l10n_rs_chart_template,,False
rs_239,Provisions for short - term investments,239,asset_current,l10n_rs.l10n_rs_chart_template,,False
rs_240,Securities - cash equivalents,240,asset_current,l10n_rs.l10n_rs_chart_template,,False
rs_241,Current (business) accounts,241,asset_cash,l10n_rs.l10n_rs_chart_template,,False
rs_242,Cash allocated for payments and open letters of credit,242,asset_cash,l10n_rs.l10n_rs_chart_template,,False
rs_243,Cash in hand,243,asset_cash,l10n_rs.l10n_rs_chart_template,,False
rs_244,Foreign exchange account,244,asset_cash,l10n_rs.l10n_rs_chart_template,,False
rs_245,Foreign currency letters of credit,245,asset_cash,l10n_rs.l10n_rs_chart_template,,False
rs_246,Foreign currency - cash in hand,246,asset_cash,l10n_rs.l10n_rs_chart_template,,False
rs_248,Other cash and cash equivalents,248,asset_cash,l10n_rs.l10n_rs_chart_template,,False
rs_249,Blocked bank accounts,249,asset_cash,l10n_rs.l10n_rs_chart_template,,False
rs_270,VAT in incoming invoices - general tax rate (except advances paid),270,asset_current,l10n_rs.l10n_rs_chart_template,,False
rs_271,VAT in incoming invoices - specific tax rate (except advances paid),271,asset_current,l10n_rs.l10n_rs_chart_template,,False
rs_272,VAT in advances paid - general tax rate,272,asset_current,l10n_rs.l10n_rs_chart_template,,False
rs_273,VAT in advances paid - specific tax rate,273,asset_current,l10n_rs.l10n_rs_chart_template,,False
rs_274,VAT paid for import of goods - general tax rate,274,asset_current,l10n_rs.l10n_rs_chart_template,,False
rs_275,VAT paid for import of goods - specific tax rate,275,asset_current,l10n_rs.l10n_rs_chart_template,,False
rs_276,VAT on services rendered by foreign suppliers,276,asset_current,l10n_rs.l10n_rs_chart_template,,False
rs_277,VAT returned to foreign customers,277,asset_current,l10n_rs.l10n_rs_chart_template,,False
rs_278,VAT reimbursement paid to farmers,278,asset_current,l10n_rs.l10n_rs_chart_template,,False
rs_279,Receivables for prepaid VAT,279,asset_current,l10n_rs.l10n_rs_chart_template,,False
rs_280,Prepaid costs,280,asset_prepayments,l10n_rs.l10n_rs_chart_template,,False
rs_281,Accrued income (un-invoiced income),281,asset_current,l10n_rs.l10n_rs_chart_template,,False
rs_282,Deferred costs based on obligations,282,asset_current,l10n_rs.l10n_rs_chart_template,,False
rs_288,Deferred tax assets,288,asset_current,l10n_rs.l10n_rs_chart_template,,False
rs_289,Other accruals,289,asset_current,l10n_rs.l10n_rs_chart_template,,False
rs_300,Share capital,300,equity,l10n_rs.l10n_rs_chart_template,,False
rs_301,Stakes in limited liability companies,301,equity,l10n_rs.l10n_rs_chart_template,,False
rs_302,Participating interests,302,equity,l10n_rs.l10n_rs_chart_template,,False
rs_303,State owned capital,303,equity,l10n_rs.l10n_rs_chart_template,,False
rs_304,Socially owned capital,304,equity,l10n_rs.l10n_rs_chart_template,,False
rs_305,Stakes in co-operatives,305,equity,l10n_rs.l10n_rs_chart_template,,False
rs_306,Share issuing premiums,306,equity,l10n_rs.l10n_rs_chart_template,,False
rs_309,Other capital,309,equity,l10n_rs.l10n_rs_chart_template,,False
rs_310,Subscribed share capital unpaid,310,equity,l10n_rs.l10n_rs_chart_template,,False
rs_311,Subscribed stakes unpaid,311,equity,l10n_rs.l10n_rs_chart_template,,False
rs_321,Legal reserves,321,equity,l10n_rs.l10n_rs_chart_template,,False
rs_322,Statutory and other reserves,322,equity,l10n_rs.l10n_rs_chart_template,,False
rs_330,"Effect of restatement of capital based on the revaluation of intangible assets, property, plant and equipment",330,equity,l10n_rs.l10n_rs_chart_template,,False
rs_331,Actuarial gains or losses on planned benefit plans,331,equity,l10n_rs.l10n_rs_chart_template,,False
rs_332,Gains or losses on investments in equity instruments,332,equity,l10n_rs.l10n_rs_chart_template,,False
rs_333,Gains or losses on the basis of the share in other comprehensive income or loss of associates,333,equity,l10n_rs.l10n_rs_chart_template,,False
rs_334,Gains or losses arising from the calculations of financial statements of foreign operations,334,equity,l10n_rs.l10n_rs_chart_template,,False
rs_335,Gains or losses on instruments for the protection of net investments in foreign operations,335,equity,l10n_rs.l10n_rs_chart_template,,False
rs_336,Gains or losses arising from hedging instruments of cash flow,336,equity,l10n_rs.l10n_rs_chart_template,,False
rs_337,Gains or losses on securities available for trading,337,equity,l10n_rs.l10n_rs_chart_template,,False
rs_340,Retained profit from previous years,340,equity,l10n_rs.l10n_rs_chart_template,,False
rs_341,Retained profit from current year,341,equity_unaffected,l10n_rs.l10n_rs_chart_template,,False
rs_350,Previous year's losses,350,equity,l10n_rs.l10n_rs_chart_template,,False
rs_351,Current year loss,351,equity,l10n_rs.l10n_rs_chart_template,,False
rs_400,Provisions for costs incurred during the warranty period,400,liability_non_current,l10n_rs.l10n_rs_chart_template,,False
rs_401,Provisions for the recovery of natural resources,401,liability_non_current,l10n_rs.l10n_rs_chart_template,,False
rs_402,Provisions for retained deposits and caution money,402,liability_non_current,l10n_rs.l10n_rs_chart_template,,False
rs_403,Provisions for restructuring costs,403,liability_non_current,l10n_rs.l10n_rs_chart_template,,False
rs_404,Provisions for contribution and other employee benefits,404,liability_non_current,l10n_rs.l10n_rs_chart_template,,False
rs_405,Provision for court costs,405,liability_non_current,l10n_rs.l10n_rs_chart_template,,False
rs_409,Other long-term provisions,409,liability_non_current,l10n_rs.l10n_rs_chart_template,,False
rs_410,Liabilities which can be converted into capital,410,liability_non_current,l10n_rs.l10n_rs_chart_template,,False
rs_411,Liabilities to parent companies and subsidiaries,411,liability_non_current,l10n_rs.l10n_rs_chart_template,,False
rs_412,Liabilities to other associated companies,412,liability_non_current,l10n_rs.l10n_rs_chart_template,,False
rs_413,Liabilities for long-term securities,413,liability_non_current,l10n_rs.l10n_rs_chart_template,,False
rs_414,Long-term loans - domestic,414,liability_non_current,l10n_rs.l10n_rs_chart_template,,False
rs_415,Long-term loans - foreign,415,liability_non_current,l10n_rs.l10n_rs_chart_template,,False
rs_416,Liabilities based on financial leasing,416,liability_non_current,l10n_rs.l10n_rs_chart_template,,False
rs_419,Other long-term liabilities,419,liability_non_current,l10n_rs.l10n_rs_chart_template,,False
rs_420,Short-term loans from parent companies and subsidiaries,420,liability_current,l10n_rs.l10n_rs_chart_template,,False
rs_421,Short-term loans from other associated companies,421,liability_current,l10n_rs.l10n_rs_chart_template,,False
rs_422,Short term loans - domestic,422,liability_current,l10n_rs.l10n_rs_chart_template,,False
rs_423,Short term loans - foreign,423,liability_current,l10n_rs.l10n_rs_chart_template,,False
rs_424,Current portion of long-term loans,424,liability_current,l10n_rs.l10n_rs_chart_template,,False
rs_425,Current portion of other long-term liabilities,425,liability_current,l10n_rs.l10n_rs_chart_template,,False
rs_426,Liabilities for short-term securities,426,liability_current,l10n_rs.l10n_rs_chart_template,,False
rs_427,Liabilities based on fixed assets and assets of suspended business for trading,427,liability_current,l10n_rs.l10n_rs_chart_template,,False
rs_429,Other short-term financial liabilities,429,liability_current,l10n_rs.l10n_rs_chart_template,,False
rs_430,"Received advances, deposits and caution money",430,liability_current,l10n_rs.l10n_rs_chart_template,,False
rs_431,Domestic trade payables - parent companies and subsidiaries,431,liability_payable,l10n_rs.l10n_rs_chart_template,,True
rs_432,Foreign trade payables - parent companies and subsidiaries,432,liability_payable,l10n_rs.l10n_rs_chart_template,,True
rs_433,Domestic trade payables - other associated companies,433,liability_payable,l10n_rs.l10n_rs_chart_template,,True
rs_434,Foreign trade payables - other associated companies,434,liability_payable,l10n_rs.l10n_rs_chart_template,,True
rs_435,Trade payables - domestic,435,liability_payable,l10n_rs.l10n_rs_chart_template,,True
rs_436,Trade payables - foreign,436,liability_payable,l10n_rs.l10n_rs_chart_template,,True
rs_439,Other liabilities from business operations,439,liability_current,l10n_rs.l10n_rs_chart_template,,False
rs_440,Liabilities to importers,440,liability_current,l10n_rs.l10n_rs_chart_template,,False
rs_441,Liabilities due to exporters made on behalf of third parties,441,liability_current,l10n_rs.l10n_rs_chart_template,,False
rs_442,Liabilities for sale on commission and consignment,442,liability_current,l10n_rs.l10n_rs_chart_template,,False
rs_449,Other liabilities from specific business operations,449,liability_current,l10n_rs.l10n_rs_chart_template,,False
rs_450,"Liabilities for net salaries and fringe benefits, except refundable fringe benefits",450,liability_current,l10n_rs.l10n_rs_chart_template,,False
rs_451,Liabilities for taxes on salaries and fringe benefits charged to employees,451,liability_current,l10n_rs.l10n_rs_chart_template,,False
rs_452,Liabilities for contributions on salaries and fringe benefits charged to employees,452,liability_current,l10n_rs.l10n_rs_chart_template,,False
rs_453,Liabilities for taxes and contributions on salaries and fringe benefits charged to employer,453,liability_current,l10n_rs.l10n_rs_chart_template,,False
rs_454,Liabilities for refundable net fringe benefits,454,liability_current,l10n_rs.l10n_rs_chart_template,,False
rs_455,Liabilities for taxes and contributions on refundable fringe benefits charged to employees,455,liability_current,l10n_rs.l10n_rs_chart_template,,False
rs_456,Liabilities for taxes and contributions on refundable fringe benefits charged to employer,456,liability_current,l10n_rs.l10n_rs_chart_template,,False
rs_460,Liabilities for interests and finance costs,460,liability_current,l10n_rs.l10n_rs_chart_template,,False
rs_461,Liabilities for dividends,461,liability_current,l10n_rs.l10n_rs_chart_template,,False
rs_462,Liabilities for share in the profit,462,liability_current,l10n_rs.l10n_rs_chart_template,,False
rs_463,Liabilities to employees,463,liability_current,l10n_rs.l10n_rs_chart_template,,False
rs_464,Liabilities to members of Management Board and Supervisory Board,464,liability_current,l10n_rs.l10n_rs_chart_template,,False
rs_465,Liabilities to individuals for contracted fees,465,liability_current,l10n_rs.l10n_rs_chart_template,,False
rs_466,Liabilities for net income of sole traders who obtain advances during the year,466,liability_current,l10n_rs.l10n_rs_chart_template,,False
rs_467,Liabilities for short-term provisions,467,liability_current,l10n_rs.l10n_rs_chart_template,,False
rs_469,Other liabilities,469,liability_current,l10n_rs.l10n_rs_chart_template,,False
rs_470,Liabilities for VAT in outgoing invoices - general tax rate (except advances received),470,liability_current,l10n_rs.l10n_rs_chart_template,,False
rs_471,Liabilities for VAT in outgoing invoices - specific tax rate (except advances received),471,liability_current,l10n_rs.l10n_rs_chart_template,,False
rs_472,Liabilities for VAT in advances received - general tax rate,472,liability_current,l10n_rs.l10n_rs_chart_template,,False
rs_473,Liabilities for VAT in advances received - specific tax rate,473,liability_current,l10n_rs.l10n_rs_chart_template,,False
rs_474,Liabilities for VAT on internal consumption - general tax rate,474,liability_current,l10n_rs.l10n_rs_chart_template,,False
rs_475,Liabilities for VAT on internal consumption - specific tax rate,475,liability_current,l10n_rs.l10n_rs_chart_template,,False
rs_476,Liabilities for VAT on sales for cash,476,liability_current,l10n_rs.l10n_rs_chart_template,,False
rs_479,Liabilities for VAT on difference between calculated VAT and previous taxes,479,liability_current,l10n_rs.l10n_rs_chart_template,,False
rs_480,Liabilities for excise duties,480,liability_current,l10n_rs.l10n_rs_chart_template,,False
rs_481,Liabilities for income tax,481,liability_current,l10n_rs.l10n_rs_chart_template,,False
rs_482,"Liabilities for taxes, customs, and other duties charged to costs",482,liability_current,l10n_rs.l10n_rs_chart_template,,False
rs_483,Liabilities for contributions charged to costs,483,liability_current,l10n_rs.l10n_rs_chart_template,,False
rs_489,"Other liabilities for taxes, contributions and other duties",489,liability_current,l10n_rs.l10n_rs_chart_template,,False
rs_490,Accrued expenses,490,liability_current,l10n_rs.l10n_rs_chart_template,,False
rs_491,Revenue charged in advance,491,liability_current,l10n_rs.l10n_rs_chart_template,,False
rs_494,Accrued direct purchase costs,494,liability_current,l10n_rs.l10n_rs_chart_template,,False
rs_495,Donations received,495,liability_current,l10n_rs.l10n_rs_chart_template,,False
rs_496,Accrued income from receivables,496,liability_current,l10n_rs.l10n_rs_chart_template,,False
rs_498,Deferred tax liabilities,498,liability_current,l10n_rs.l10n_rs_chart_template,,False
rs_499,Other accruals and deferred income,499,liability_current,l10n_rs.l10n_rs_chart_template,,False
rs_500,Purchases of merchandises (goods for resale),500,expense,l10n_rs.l10n_rs_chart_template,,False
rs_501,Cost of merchandise sold,501,expense,l10n_rs.l10n_rs_chart_template,,False
rs_502,Cost of sold assets held for trading,502,expense,l10n_rs.l10n_rs_chart_template,,False
rs_503,Cost of other assets held for trading,503,expense,l10n_rs.l10n_rs_chart_template,,False
rs_510,Costs material,510,expense,l10n_rs.l10n_rs_chart_template,,False
rs_511,Costs of raw material,511,expense,l10n_rs.l10n_rs_chart_template,,False
rs_512,Costs of other material (overhead),512,expense,l10n_rs.l10n_rs_chart_template,,False
rs_513,Costs of fuel and energy,513,expense,l10n_rs.l10n_rs_chart_template,,False
rs_514,Costs of spare parts,514,expense,l10n_rs.l10n_rs_chart_template,,False
rs_515,Costs of One-time write-off for tools and inventory,515,expense,l10n_rs.l10n_rs_chart_template,,False
rs_520,Costs of salaries and fringe benefits (gross),520,expense,l10n_rs.l10n_rs_chart_template,,False
rs_521,Costs of taxes and contributions on salaries and fringe benefits charged to employer,521,expense,l10n_rs.l10n_rs_chart_template,,False
rs_522,Costs of remunerations according to temporary service contracts,522,expense,l10n_rs.l10n_rs_chart_template,,False
rs_523,Costs of remunerations according to author's contracts,523,expense,l10n_rs.l10n_rs_chart_template,,False
rs_524,Costs of remunerations according to temporary and provisional contracts,524,expense,l10n_rs.l10n_rs_chart_template,,False
rs_525,Costs of remunerations to individuals according to other contracts,525,expense,l10n_rs.l10n_rs_chart_template,,False
rs_526,"Costs of remuneration to manager, members of Management Board and Supervisory Board",526,expense,l10n_rs.l10n_rs_chart_template,,False
rs_529,Other personal expenses remunerations,529,expense,l10n_rs.l10n_rs_chart_template,,False
rs_530,Costs of services used in production process of own costs capitalized,530,expense,l10n_rs.l10n_rs_chart_template,,False
rs_531,Transport services costs,531,expense,l10n_rs.l10n_rs_chart_template,,False
rs_532,Maintenance costs,532,expense,l10n_rs.l10n_rs_chart_template,,False
rs_533,Rental costs,533,expense,l10n_rs.l10n_rs_chart_template,,False
rs_534,Fairs exhibit costs,534,expense,l10n_rs.l10n_rs_chart_template,,False
rs_535,Advertising costs,535,expense,l10n_rs.l10n_rs_chart_template,,False
rs_536,Costs of researching activities,536,expense,l10n_rs.l10n_rs_chart_template,,False
rs_537,Costs of development that are not capitalized,537,expense,l10n_rs.l10n_rs_chart_template,,False
rs_539,Costs of other services,539,expense,l10n_rs.l10n_rs_chart_template,,False
rs_540,Depreciation costs,540,expense_depreciation,l10n_rs.l10n_rs_chart_template,,False
rs_541,Costs of provisions during the warranty period,541,expense,l10n_rs.l10n_rs_chart_template,,False
rs_542,Provisions for recovery of natural resources,542,expense,l10n_rs.l10n_rs_chart_template,,False
rs_543,Provisions for retained deposits and caution money,543,expense,l10n_rs.l10n_rs_chart_template,,False
rs_544,Provisions for restructuring costs,544,expense,l10n_rs.l10n_rs_chart_template,,False
rs_545,Provisions for contributions and other benefits of employees,545,expense,l10n_rs.l10n_rs_chart_template,,False
rs_549,Other long-term provisions,549,expense,l10n_rs.l10n_rs_chart_template,,False
rs_550,Costs of non-production services,550,expense,l10n_rs.l10n_rs_chart_template,,False
rs_551,Representation costs,551,expense,l10n_rs.l10n_rs_chart_template,,False
rs_552,Costs of insurance premiums,552,expense,l10n_rs.l10n_rs_chart_template,,False
rs_553,Costs of payment operations,553,expense,l10n_rs.l10n_rs_chart_template,,False
rs_554,Costs of membership fees,554,expense,l10n_rs.l10n_rs_chart_template,,False
rs_555,Tax costs,555,expense,l10n_rs.l10n_rs_chart_template,,False
rs_556,Contribution costs,556,expense,l10n_rs.l10n_rs_chart_template,,False
rs_559,Other non-production costs,559,expense,l10n_rs.l10n_rs_chart_template,,False
rs_560,Financial expenses incurred with parent companies and subsidiaries,560,expense,l10n_rs.l10n_rs_chart_template,,False
rs_561,Financial expenses incurred with other associated companies,561,expense,l10n_rs.l10n_rs_chart_template,,False
rs_562,Costs of interest,562,expense,l10n_rs.l10n_rs_chart_template,,False
rs_563,FX losses,563,expense,l10n_rs.l10n_rs_chart_template,,False
rs_564,Expenses on the basis of the effects of a currency clause,564,expense,l10n_rs.l10n_rs_chart_template,,False
rs_565,Expenses from participation in loss of associated legal entities and joint ventures,565,expense,l10n_rs.l10n_rs_chart_template,,False
rs_566,Expenses arising from the hedging effects that do not meet the requirements to qualify under other comprehensive income,566,expense,l10n_rs.l10n_rs_chart_template,,False
rs_569,Other financial expenses,569,expense,l10n_rs.l10n_rs_chart_template,,False
rs_570,"Losses on writing-offs and disposals of Intangible assets and Property, plant and equipment",570,expense,l10n_rs.l10n_rs_chart_template,,False
rs_571,Losses on writing-offs and disposals of natural assets,571,expense,l10n_rs.l10n_rs_chart_template,,False
rs_572,Losses on disposals of long-term investments,572,expense,l10n_rs.l10n_rs_chart_template,,False
rs_573,Losses on disposals of raw material,573,expense,l10n_rs.l10n_rs_chart_template,,False
rs_574,Shortages,574,expense,l10n_rs.l10n_rs_chart_template,,False
rs_575,Costs from negative hedging effects,575,expense,l10n_rs.l10n_rs_chart_template,,False
rs_576,Writing-offs of receivables,576,expense,l10n_rs.l10n_rs_chart_template,,False
rs_577,Writing-offs of inventories and merchandise,577,expense,l10n_rs.l10n_rs_chart_template,,False
rs_579,Other expenses,579,expense,l10n_rs.l10n_rs_chart_template,,False
rs_5791,Cash difference loss,5791,expense,l10n_rs.l10n_rs_chart_template,,False
rs_580,Impairment of natural assets,580,expense,l10n_rs.l10n_rs_chart_template,,False
rs_581,Impairment of intangible assets,581,expense,l10n_rs.l10n_rs_chart_template,,False
rs_582,"Impairment of property, plant and equipment",582,expense,l10n_rs.l10n_rs_chart_template,,False
rs_583,Impairment of long-term investments and other securities available for sale,583,expense,l10n_rs.l10n_rs_chart_template,,False
rs_584,Impairment of material and merchandise,584,expense,l10n_rs.l10n_rs_chart_template,,False
rs_585,Impairment of receivables and short-term financial investments,585,expense,l10n_rs.l10n_rs_chart_template,,False
rs_589,Impairment of other assets,589,expense,l10n_rs.l10n_rs_chart_template,,False
rs_590,Losses of suspended business,590,expense,l10n_rs.l10n_rs_chart_template,,False
rs_591,Expenses on the Effects of Changes in Accounting Policies,591,expense,l10n_rs.l10n_rs_chart_template,,False
rs_592,Expenses based on correction of errors from previous years that are not material,592,expense,l10n_rs.l10n_rs_chart_template,,False
rs_599,Transfer of expenses,599,expense,l10n_rs.l10n_rs_chart_template,,False
rs_600,Domestic sales of merchandise to parent companies and subsidiaries,600,income,l10n_rs.l10n_rs_chart_template,,False
rs_601,Foreign sales of merchandise to parent companies and subsidiaries,601,income,l10n_rs.l10n_rs_chart_template,,False
rs_602,Domestic sales of merchandise to other associated companies,602,income,l10n_rs.l10n_rs_chart_template,,False
rs_603,Foreign sales of merchandise to other associated companies,603,income,l10n_rs.l10n_rs_chart_template,,False
rs_604,Sales of merchandise to domestic customers,604,income,l10n_rs.l10n_rs_chart_template,,False
rs_605,Sales of merchandise to foreign customers,605,income,l10n_rs.l10n_rs_chart_template,,False
rs_610,Domestic sales of finished goods and services rendered to parent companies and subsidiaries,610,income,l10n_rs.l10n_rs_chart_template,,False
rs_611,Foreign sales of finished goods and services rendered to parent companies and subsidiaries,611,income,l10n_rs.l10n_rs_chart_template,,False
rs_612,Domestic sales of finished goods and services rendered to other associated entities,612,income,l10n_rs.l10n_rs_chart_template,,False
rs_613,Foreign sales of finished goods and services rendered to other associated entities,613,income,l10n_rs.l10n_rs_chart_template,,False
rs_614,Sales of finished goods and services rendered to domestic customers,614,income,l10n_rs.l10n_rs_chart_template,,False
rs_615,Sales of finished goods and services rendered to foreign customers,615,income,l10n_rs.l10n_rs_chart_template,,False
rs_620,Income from the own use of merchandise,620,income,l10n_rs.l10n_rs_chart_template,,False
rs_621,Income from the own use of products and services,621,income,l10n_rs.l10n_rs_chart_template,,False
rs_630,"Increase of finished goods, work in progress and services in progress",630,income,l10n_rs.l10n_rs_chart_template,,False
rs_631,"Decrease of finished goods, work in progress and services in progress",631,expense,l10n_rs.l10n_rs_chart_template,,False
rs_640,"Income from premiums, subventions, donations, compensations and tax returns",640,income,l10n_rs.l10n_rs_chart_template,,False
rs_641,Income from donations under specified conditions,641,income,l10n_rs.l10n_rs_chart_template,,False
rs_650,Rental fees income,650,income,l10n_rs.l10n_rs_chart_template,,False
rs_651,Membership fees,651,income,l10n_rs.l10n_rs_chart_template,,False
rs_652,Income from royalties and license fees,652,income,l10n_rs.l10n_rs_chart_template,,False
rs_659,Other operating income,659,income,l10n_rs.l10n_rs_chart_template,,False
rs_660,Financial income incurred with parent companies and subsidiaries,660,income,l10n_rs.l10n_rs_chart_template,,False
rs_661,Financial income incurred with other associated companies,661,income,l10n_rs.l10n_rs_chart_template,,False
rs_662,Income from interest,662,income,l10n_rs.l10n_rs_chart_template,,False
rs_663,FX Gains,663,income_other,l10n_rs.l10n_rs_chart_template,,False
rs_664,Income on the basis of the effects of a currency clause,664,income,l10n_rs.l10n_rs_chart_template,,False
rs_665,Income from participation in loss of associated legal entities and joint ventures,665,income,l10n_rs.l10n_rs_chart_template,,False
rs_669,Other financial income,669,income,l10n_rs.l10n_rs_chart_template,,False
rs_670,"Gains on disposals of Intangible assets and Property, plant and equipment",670,income,l10n_rs.l10n_rs_chart_template,,False
rs_671,Gains on disposals of natural assets,671,income,l10n_rs.l10n_rs_chart_template,,False
rs_672,Gains on disposals of long-term investments,672,income,l10n_rs.l10n_rs_chart_template,,False
rs_673,Gains on disposals of raw materials,673,income,l10n_rs.l10n_rs_chart_template,,False
rs_674,Surpluses,674,income,l10n_rs.l10n_rs_chart_template,,False
rs_675,Collected written-off receivables,675,income,l10n_rs.l10n_rs_chart_template,,False
rs_676,Income from positive hedging effects,676,income,l10n_rs.l10n_rs_chart_template,,False
rs_677,Income from reduction of liabilities,677,income,l10n_rs.l10n_rs_chart_template,,False
rs_678,Income from abolishing of long-term and short term provisions,678,income,l10n_rs.l10n_rs_chart_template,,False
rs_679,Other income,679,income_other,l10n_rs.l10n_rs_chart_template,,False
rs_6791,Cash difference gain,6791,income_other,l10n_rs.l10n_rs_chart_template,,False
rs_680,Income from valuation adjustments of natural assets,680,income_other,l10n_rs.l10n_rs_chart_template,,False
rs_681,Income from valuation adjustments of intangible assets,681,income_other,l10n_rs.l10n_rs_chart_template,,False
rs_682,"Income from valuation adjustments of property, plant and equipment",682,income_other,l10n_rs.l10n_rs_chart_template,,False
rs_683,Income from valuation adjustments long-term investments and securities available for sale,683,income_other,l10n_rs.l10n_rs_chart_template,,False
rs_684,Income from valuation adjustments of inventories,684,income_other,l10n_rs.l10n_rs_chart_template,,False
rs_685,Income from valuation adjustments of receivables and short- term investments,685,income_other,l10n_rs.l10n_rs_chart_template,,False
rs_689,Income from valuation adjustments of other assets,689,income_other,l10n_rs.l10n_rs_chart_template,,False
rs_690,Profit of suspended business,690,income_other,l10n_rs.l10n_rs_chart_template,,False
rs_691,Income based on the Effects of Changes in Accounting Policies,691,income_other,l10n_rs.l10n_rs_chart_template,,False
rs_692,Income based on correction of errors from previous years that are not material,692,income_other,l10n_rs.l10n_rs_chart_template,,False
rs_699,Transfer of income,699,income_other,l10n_rs.l10n_rs_chart_template,,False
rs_700,Opening account of general ledger,700,off_balance,l10n_rs.l10n_rs_chart_template,,False
rs_710,Account of expenses and income,710,off_balance,l10n_rs.l10n_rs_chart_template,,False
rs_711,Profit and loss of suspended business,711,off_balance,l10n_rs.l10n_rs_chart_template,,False
rs_712,Transfer of total result,712,off_balance,l10n_rs.l10n_rs_chart_template,,False
rs_720,Profit or loss account,720,off_balance,l10n_rs.l10n_rs_chart_template,,False
rs_721,Tax expense of the period,721,expense,l10n_rs.l10n_rs_chart_template,,False
rs_7220,Deferred tax expense of the period,7220,expense,l10n_rs.l10n_rs_chart_template,,False
rs_7221,Deferred tax income of the period,7221,income,l10n_rs.l10n_rs_chart_template,,False
rs_723,Personal earnings of the employer,723,expense,l10n_rs.l10n_rs_chart_template,,False
rs_724,Transfer of profit or loss,724,off_balance,l10n_rs.l10n_rs_chart_template,,False
rs_730,Closing of the balance sheet's accounts,730,off_balance,l10n_rs.l10n_rs_chart_template,,False
rs_880,Other assets taken into operating lease (rent),880,off_balance,l10n_rs.l10n_rs_chart_template,,False
rs_881,Acquired products and commodities for joint business,881,off_balance,l10n_rs.l10n_rs_chart_template,,False
rs_882,Goods taken into commission and consignment,882,off_balance,l10n_rs.l10n_rs_chart_template,,False
rs_883,Material and goods received for processing and finishing,883,off_balance,l10n_rs.l10n_rs_chart_template,,False
rs_884,"Assigned warranties, guarantees and other rights",884,off_balance,l10n_rs.l10n_rs_chart_template,,False
rs_885,Securities that are out of circulation,885,off_balance,l10n_rs.l10n_rs_chart_template,,False
rs_889,Assets with other entities,889,off_balance,l10n_rs.l10n_rs_chart_template,,False
rs_890,Liabilities for assets taken into operating lease (rent),890,off_balance,l10n_rs.l10n_rs_chart_template,,False
rs_891,Liabilities for acquired products and commodities for joint business,891,off_balance,l10n_rs.l10n_rs_chart_template,,False
rs_892,Liabilities for goods taken into commission and consignment,892,off_balance,l10n_rs.l10n_rs_chart_template,,False
rs_893,Liabilities for material and goods received for processing and finishing,893,off_balance,l10n_rs.l10n_rs_chart_template,,False
rs_894,"Liabilities for assigned warranties, guarantees and other rights",894,off_balance,l10n_rs.l10n_rs_chart_template,,False
rs_895,Liabilities for securities that are out of circulation,895,off_balance,l10n_rs.l10n_rs_chart_template,,False
rs_899,Liabilities for assets with other entities,899,off_balance,l10n_rs.l10n_rs_chart_template,,False
rs_900,Taking over inventories account,900,off_balance,l10n_rs.l10n_rs_chart_template,,False
rs_901,Taking over purchasing of material and merchandise account,901,off_balance,l10n_rs.l10n_rs_chart_template,,False
rs_902,Costs taking over account,902,off_balance,l10n_rs.l10n_rs_chart_template,,False
rs_903,Income taking over account,903,off_balance,l10n_rs.l10n_rs_chart_template,,False
rs_910,Raw material,910,off_balance,l10n_rs.l10n_rs_chart_template,,False
rs_911,Merchandise,911,off_balance,l10n_rs.l10n_rs_chart_template,,False
rs_912,Finished products and merchandise in producer's shops,912,off_balance,l10n_rs.l10n_rs_chart_template,,False
rs_950,Cost units,950,off_balance,l10n_rs.l10n_rs_chart_template,,False
rs_951,Cost units,951,off_balance,l10n_rs.l10n_rs_chart_template,,False
rs_952,Cost units,952,off_balance,l10n_rs.l10n_rs_chart_template,,False
rs_953,Cost units,953,off_balance,l10n_rs.l10n_rs_chart_template,,False
rs_954,Cost units,954,off_balance,l10n_rs.l10n_rs_chart_template,,False
rs_955,Cost units,955,off_balance,l10n_rs.l10n_rs_chart_template,,False
rs_956,Cost units,956,off_balance,l10n_rs.l10n_rs_chart_template,,False
rs_957,Cost units,957,off_balance,l10n_rs.l10n_rs_chart_template,,False
rs_958,Semi-finished products of own production,958,off_balance,l10n_rs.l10n_rs_chart_template,,False
rs_959,Deviation in cost units,959,off_balance,l10n_rs.l10n_rs_chart_template,,False
rs_960,Finished products,960,off_balance,l10n_rs.l10n_rs_chart_template,,False
rs_961,Finished products,961,off_balance,l10n_rs.l10n_rs_chart_template,,False
rs_962,Finished products,962,off_balance,l10n_rs.l10n_rs_chart_template,,False
rs_963,Finished products,963,off_balance,l10n_rs.l10n_rs_chart_template,,False
rs_964,Finished products,964,off_balance,l10n_rs.l10n_rs_chart_template,,False
rs_965,Finished products,965,off_balance,l10n_rs.l10n_rs_chart_template,,False
rs_966,Finished products,966,off_balance,l10n_rs.l10n_rs_chart_template,,False
rs_967,Finished products,967,off_balance,l10n_rs.l10n_rs_chart_template,,False
rs_968,Finished products,968,off_balance,l10n_rs.l10n_rs_chart_template,,False
rs_969,Exceptions in costs of finished products,969,off_balance,l10n_rs.l10n_rs_chart_template,,False
rs_980,Costs of products and services sold,980,off_balance,l10n_rs.l10n_rs_chart_template,,False
rs_981,Cost of merchandise sold,981,off_balance,l10n_rs.l10n_rs_chart_template,,False
rs_982,Costs of the period,982,off_balance,l10n_rs.l10n_rs_chart_template,,False
rs_983,"Write-offs, shortages and surpluses of work in progress and finished products",983,off_balance,l10n_rs.l10n_rs_chart_template,,False
rs_986,Income from products and services,986,off_balance,l10n_rs.l10n_rs_chart_template,,False
rs_987,Income from merchandise,987,off_balance,l10n_rs.l10n_rs_chart_template,,False
rs_989,Other operating income,989,off_balance,l10n_rs.l10n_rs_chart_template,,False
rs_990,Operating profit and loss,990,off_balance,l10n_rs.l10n_rs_chart_template,,False
rs_991,Loss and profit on raw materials' sale,991,off_balance,l10n_rs.l10n_rs_chart_template,,False
rs_992,Shortages of raw materials and merchandise,992,off_balance,l10n_rs.l10n_rs_chart_template,,False
rs_993,Write-offs of raw materials and merchandise,993,off_balance,l10n_rs.l10n_rs_chart_template,,False
rs_994,Surpluses of raw materials and merchandise,994,off_balance,l10n_rs.l10n_rs_chart_template,,False
rs_999,Closing computation of costs and effects,999,off_balance,l10n_rs.l10n_rs_chart_template,,False
