"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_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_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_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_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_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_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_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_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_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_911","Foreign tangible and intangible assets provided as collateral","911","off_balance","","False","","Чужди материални и нематериални активи, предоставени като обезпечение"
"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_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_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_group_16","16","Attracted funds on deposit accounts","Привлечени средства по депозитни сметки"
"l10n_bg_group_17","17","Borrowed funds on current and other accounts","Привлечени средства по разплащателни и други сметки"
"l10n_bg_group_18","18","Funds raised on accounts of participants in insurance funds","Привлечени средства по сметки на участници в осигурителни фондове"
"l10n_bg_group_19","19","Premiums and discounts on financial instruments","Премии и сконто по финансови инструменти"
"l10n_bg_group_2","2","Accounts for fixed assets","Сметки за дълготрайни активи"
"l10n_bg_sale_vat_20_personal","103","20% Pers","20% Personal use","20% Personal use","20.0","percent","sale","tax_group_vat_20","100","base","invoice","11","","20% лични","False","fiscal_position_bg_private_eu,fiscal_position_template_dom","",""
"l10n_bg_sale_vat_9_personal","112","9% Pers","9% Personal use","9% Personal use","9.0","percent","sale","tax_group_vat_9","100","base","invoice","13","","9% лични","False","fiscal_position_bg_private_eu,fiscal_position_template_dom","",""
"l10n_bg_purchase_vat_20_ftc","201","20% FTC","20% Full Tax Credit","20% Full Tax Credit","20.0","percent","purchase","tax_group_vat_20","100","base","invoice","31","","20% ПДК","","fiscal_position_bg_private_eu,fiscal_position_template_dom","",""
"l10n_bg_purchase_vat_20_otc","203","20% OTC","20% Other Tax Credit","20% Other Tax Credit","20.0","percent","purchase","tax_group_vat_20","100","base","invoice","30","","20% бДК","","fiscal_position_bg_private_eu,fiscal_position_template_dom","",""
"l10n_bg_purchase_vat_9_ftc","211","9% FTC","9% Full Tax Credit","9% Full Tax Credit","9.0","percent","purchase","tax_group_vat_9","100","base","invoice","31","","9% ПДК","","fiscal_position_template_dom,fiscal_position_bg_private_eu","",""
"l10n_bg_purchase_vat_9_otc","212","9% OTC","9% Other Tax Credit","9% Other Tax Credit","9.0","percent","purchase","tax_group_vat_9","100","base","invoice","30","","9% бДК","","fiscal_position_template_dom,fiscal_position_bg_private_eu","",""