account.account.template.csv 37 KB

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  1. "id","name","code","account_type","chart_template_id/id","tag_ids/id","reconcile"
  2. "l10n_bg_101","Fixed capital required for registration","101","equity","l10n_bg.l10n_bg_chart_template","","False"
  3. "l10n_bg_102","Fixed capital that does not require registration","102","equity","l10n_bg.l10n_bg_chart_template","","False"
  4. "l10n_bg_103","Liquidation capital in case of insolvency and liquidation","103","equity","l10n_bg.l10n_bg_chart_template","","False"
  5. "l10n_bg_104","Capital of non-profit enterprises","104","equity","l10n_bg.l10n_bg_chart_template","","False"
  6. "l10n_bg_105","Capital premiums","105","equity","l10n_bg.l10n_bg_chart_template","","False"
  7. "l10n_bg_106","Deductions (discount) related to capital","106","equity","l10n_bg.l10n_bg_chart_template","","False"
  8. "l10n_bg_111","General reserves","111","equity","l10n_bg.l10n_bg_chart_template","","False"
  9. "l10n_bg_112","Reserves from subsequent valuation of fixed assets","112","equity","l10n_bg.l10n_bg_chart_template","","False"
  10. "l10n_bg_113","Reserves from subsequent valuation of current assets","113","equity","l10n_bg.l10n_bg_chart_template","","False"
  11. "l10n_bg_114","Reserves from subsequent valuation of financial instruments","114","equity","l10n_bg.l10n_bg_chart_template","","False"
  12. "l10n_bg_115","Reserves from share issue","115","equity","l10n_bg.l10n_bg_chart_template","","False"
  13. "l10n_bg_116","Reserve related to repurchased own shares","116","equity","l10n_bg.l10n_bg_chart_template","","False"
  14. "l10n_bg_117","Reserve according to constitutive act","117","equity","l10n_bg.l10n_bg_chart_template","","False"
  15. "l10n_bg_119","Other reserves","119","equity","l10n_bg.l10n_bg_chart_template","","False"
  16. "l10n_bg_121","Uncovered loss from previous years","121","equity","l10n_bg.l10n_bg_chart_template","","False"
  17. "l10n_bg_122","Retained earnings from previous years","122","equity","l10n_bg.l10n_bg_chart_template","","False"
  18. "l10n_bg_123","Profit and loss from the current year","123","equity_unaffected","l10n_bg.l10n_bg_chart_template","","False"
  19. "l10n_bg_124","Result in bankruptcy and liquidation","124","equity","l10n_bg.l10n_bg_chart_template","","False"
  20. "l10n_bg_125","Result of the activity of non-profit enterprises","125","equity","l10n_bg.l10n_bg_chart_template","","False"
  21. "l10n_bg_131","Life insurance reserves","131","equity","l10n_bg.l10n_bg_chart_template","","False"
  22. "l10n_bg_132","Transmission-premium reserves","132","equity","l10n_bg.l10n_bg_chart_template","","False"
  23. "l10n_bg_133","Reserves for forthcoming payments","133","equity","l10n_bg.l10n_bg_chart_template","","False"
  24. "l10n_bg_134","Reserves for reserve fund","134","equity","l10n_bg.l10n_bg_chart_template","","False"
  25. "l10n_bg_135","Reinsurance reserves","135","equity","l10n_bg.l10n_bg_chart_template","","False"
  26. "l10n_bg_136","Other reserves under insurance contracts","136","equity","l10n_bg.l10n_bg_chart_template","","False"
  27. "l10n_bg_137","Reserves of investment companies","137","equity","l10n_bg.l10n_bg_chart_template","","False"
  28. "l10n_bg_138","Reserves of pension companies","138","equity","l10n_bg.l10n_bg_chart_template","","False"
  29. "l10n_bg_141","Banknotes for circulation","141","equity","l10n_bg.l10n_bg_chart_template","","False"
  30. "l10n_bg_142","Coins in circulation","142","equity","l10n_bg.l10n_bg_chart_template","","False"
  31. "l10n_bg_151","Received short-term loans","151","liability_current","l10n_bg.l10n_bg_chart_template","","False"
  32. "l10n_bg_152","Long-term loans received","152","liability_current","l10n_bg.l10n_bg_chart_template","","False"
  33. "l10n_bg_153","Debt instruments","153","liability_current","l10n_bg.l10n_bg_chart_template","","False"
  34. "l10n_bg_159","Other loans and debts","159","liability_current","l10n_bg.l10n_bg_chart_template","","False"
  35. "l10n_bg_201","Lands (terrains)","201","asset_fixed","l10n_bg.l10n_bg_chart_template","","False"
  36. "l10n_bg_202","Land improvements","202","asset_fixed","l10n_bg.l10n_bg_chart_template","","False"
  37. "l10n_bg_203","Buildings and structures","203","asset_fixed","l10n_bg.l10n_bg_chart_template","","False"
  38. "l10n_bg_204","Computer equipment","204","asset_fixed","l10n_bg.l10n_bg_chart_template","","False"
  39. "l10n_bg_205","Facilities","205","asset_fixed","l10n_bg.l10n_bg_chart_template","","False"
  40. "l10n_bg_206","Machinery and equipment","206","asset_fixed","l10n_bg.l10n_bg_chart_template","","False"
  41. "l10n_bg_207","Vehicles","207","asset_fixed","l10n_bg.l10n_bg_chart_template","","False"
  42. "l10n_bg_208","Office furniture","208","asset_fixed","l10n_bg.l10n_bg_chart_template","","False"
  43. "l10n_bg_209","Other tangible fixed assets","209","asset_fixed","l10n_bg.l10n_bg_chart_template","","False"
  44. "l10n_bg_211","Development products","211","asset_fixed","l10n_bg.l10n_bg_chart_template","","False"
  45. "l10n_bg_212","Software products","212","asset_fixed","l10n_bg.l10n_bg_chart_template","","False"
  46. "l10n_bg_213","Intellectual property rights","213","asset_fixed","l10n_bg.l10n_bg_chart_template","","False"
  47. "l10n_bg_214","Industrial property rights","214","asset_fixed","l10n_bg.l10n_bg_chart_template","","False"
  48. "l10n_bg_219","Other intangible fixed assets","219","asset_fixed","l10n_bg.l10n_bg_chart_template","","False"
  49. "l10n_bg_221","Investments in subsidiaries","221","asset_non_current","l10n_bg.l10n_bg_chart_template","","False"
  50. "l10n_bg_222","Investments in associates","222","asset_non_current","l10n_bg.l10n_bg_chart_template","","False"
  51. "l10n_bg_223","Investments in joint ventures","223","asset_non_current","l10n_bg.l10n_bg_chart_template","","False"
  52. "l10n_bg_224","Investment property","224","asset_non_current","l10n_bg.l10n_bg_chart_template","","False"
  53. "l10n_bg_225","Financial assets held to maturity","225","asset_non_current","l10n_bg.l10n_bg_chart_template","","False"
  54. "l10n_bg_226","Financial assets put up for sale","226","asset_non_current","l10n_bg.l10n_bg_chart_template","","False"
  55. "l10n_bg_227","Financial assets pledged as compensation","227","asset_non_current","l10n_bg.l10n_bg_chart_template","","False"
  56. "l10n_bg_228","Government securities","228","asset_non_current","l10n_bg.l10n_bg_chart_template","","False"
  57. "l10n_bg_229","Other long-term financial assets","229","asset_non_current","l10n_bg.l10n_bg_chart_template","","False"
  58. "l10n_bg_231","Positive commercial reputation","231","asset_non_current","l10n_bg.l10n_bg_chart_template","","False"
  59. "l10n_bg_232","Negative commercial reputation","232","asset_non_current","l10n_bg.l10n_bg_chart_template","","False"
  60. "l10n_bg_241","Depreciation of tangible fixed assets","241","asset_fixed","l10n_bg.l10n_bg_chart_template","","False"
  61. "l10n_bg_2413","Depreciation of buildings and structures","2413","asset_fixed","l10n_bg.l10n_bg_chart_template","","False"
  62. "l10n_bg_2414","Depreciation of computer equipment","2414","asset_fixed","l10n_bg.l10n_bg_chart_template","","False"
  63. "l10n_bg_2415","Depreciation of equipment","2415","asset_fixed","l10n_bg.l10n_bg_chart_template","","False"
  64. "l10n_bg_2416","Depreciation of machinery and equipment","2416","asset_fixed","l10n_bg.l10n_bg_chart_template","","False"
  65. "l10n_bg_2417","Depreciation of vehicles","2417","asset_fixed","l10n_bg.l10n_bg_chart_template","","False"
  66. "l10n_bg_2418","Depreciation of office furniture","2418","asset_fixed","l10n_bg.l10n_bg_chart_template","","False"
  67. "l10n_bg_2419","Depreciation of other tangible assets","2419","asset_fixed","l10n_bg.l10n_bg_chart_template","","False"
  68. "l10n_bg_242","Amortization of intangible fixed assets","242","asset_fixed","l10n_bg.l10n_bg_chart_template","","False"
  69. "l10n_bg_2421","Depreciation of development products","2421","asset_fixed","l10n_bg.l10n_bg_chart_template","","False"
  70. "l10n_bg_2422","Depreciation of software products","2422","asset_fixed","l10n_bg.l10n_bg_chart_template","","False"
  71. "l10n_bg_2423","Depreciation of intellectual property rights","2423","asset_fixed","l10n_bg.l10n_bg_chart_template","","False"
  72. "l10n_bg_2424","Depreciation of industrial property rights","2424","asset_fixed","l10n_bg.l10n_bg_chart_template","","False"
  73. "l10n_bg_2429","Depreciation of other intangible fixed assets","2429","asset_fixed","l10n_bg.l10n_bg_chart_template","","False"
  74. "l10n_bg_261","Long-term receivables and loans to banks and other financial institutions","261","asset_non_current","l10n_bg.l10n_bg_chart_template","","False"
  75. "l10n_bg_262","Long-term receivables and loans to non-financial corporations and other customers","262","asset_non_current","l10n_bg.l10n_bg_chart_template","","False"
  76. "l10n_bg_263","Overdue long-term receivables and loans granted","263","asset_non_current","l10n_bg.l10n_bg_chart_template","","False"
  77. "l10n_bg_264","Long-term receivables and loans granted as collateral","264","asset_non_current","l10n_bg.l10n_bg_chart_template","","False"
  78. "l10n_bg_269","Other long-term receivables and loans","269","asset_non_current","l10n_bg.l10n_bg_chart_template","","False"
  79. "l10n_bg_271","Burning","271","asset_non_current","l10n_bg.l10n_bg_chart_template","","False"
  80. "l10n_bg_272","Permanent plantations - fruitful","272","asset_non_current","l10n_bg.l10n_bg_chart_template","","False"
  81. "l10n_bg_273","Permanent plantations - infertile","273","asset_non_current","l10n_bg.l10n_bg_chart_template","","False"
  82. "l10n_bg_274","Animals in major herds","274","asset_non_current","l10n_bg.l10n_bg_chart_template","","False"
  83. "l10n_bg_279","Other fixed biological assets","279","asset_non_current","l10n_bg.l10n_bg_chart_template","","False"
  84. "l10n_bg_301","Delivery","301","asset_current","l10n_bg.l10n_bg_chart_template","","False"
  85. "l10n_bg_302","Materials","302","asset_current","l10n_bg.l10n_bg_chart_template","","False"
  86. "l10n_bg_303","Products","303","asset_current","l10n_bg.l10n_bg_chart_template","","False"
  87. "l10n_bg_304","Goods","304","asset_current","l10n_bg.l10n_bg_chart_template","","False"
  88. "l10n_bg_305","Work in progress","305","asset_current","l10n_bg.l10n_bg_chart_template","","False"
  89. "l10n_bg_311","Small productive animals","311","asset_current","l10n_bg.l10n_bg_chart_template","","False"
  90. "l10n_bg_312","Bird-main flocks","312","asset_current","l10n_bg.l10n_bg_chart_template","","False"
  91. "l10n_bg_313","Bee families","313","asset_current","l10n_bg.l10n_bg_chart_template","","False"
  92. "l10n_bg_314","Young animals","314","asset_current","l10n_bg.l10n_bg_chart_template","","False"
  93. "l10n_bg_315","Animals for fattening","315","asset_current","l10n_bg.l10n_bg_chart_template","","False"
  94. "l10n_bg_316","Animals for experimental purposes","316","asset_current","l10n_bg.l10n_bg_chart_template","","False"
  95. "l10n_bg_319","Other current biological assets","319","asset_current","l10n_bg.l10n_bg_chart_template","","False"
  96. "l10n_bg_401","Providers","401","liability_payable","l10n_bg.l10n_bg_chart_template","","True"
  97. "l10n_bg_402","Advance providers","402","liability_current","l10n_bg.l10n_bg_chart_template","","False"
  98. "l10n_bg_403","Trade credit providers","403","liability_current","l10n_bg.l10n_bg_chart_template","","False"
  99. "l10n_bg_404","Suppliers of supplies under certain conditions","404","liability_current","l10n_bg.l10n_bg_chart_template","","False"
  100. "l10n_bg_405","Suppliers of related party supplies","405","liability_current","l10n_bg.l10n_bg_chart_template","","False"
  101. "l10n_bg_406","Settlements with related parties for purchases","406","liability_current","l10n_bg.l10n_bg_chart_template","","False"
  102. "l10n_bg_409","Other settlements with suppliers","409","liability_current","l10n_bg.l10n_bg_chart_template","","False"
  103. "l10n_bg_411","Customers","411","asset_receivable","l10n_bg.l10n_bg_chart_template","","True"
  104. "l10n_bg_412","Clients on advances","412","asset_current","l10n_bg.l10n_bg_chart_template","","False"
  105. "l10n_bg_413","Clients on trade credits","413","asset_current","l10n_bg.l10n_bg_chart_template","","False"
  106. "l10n_bg_414","Sales customers under certain conditions","414","asset_current","l10n_bg.l10n_bg_chart_template","","False"
  107. "l10n_bg_415","Sales customers with related parties","415","asset_current","l10n_bg.l10n_bg_chart_template","","False"
  108. "l10n_bg_416","Settlements with related parties for sales","416","asset_current","l10n_bg.l10n_bg_chart_template","","False"
  109. "l10n_bg_419","Other settlements with clients","419","asset_current","l10n_bg.l10n_bg_chart_template","","False"
  110. "l10n_bg_421","Staff","421","liability_payable","l10n_bg.l10n_bg_chart_template","","True"
  111. "l10n_bg_422","Accountable persons","422","asset_current","l10n_bg.l10n_bg_chart_template","","False"
  112. "l10n_bg_423","Liabilities for unused leave","423","liability_current","l10n_bg.l10n_bg_chart_template","","False"
  113. "l10n_bg_424","Receivables from participations","424","asset_current","l10n_bg.l10n_bg_chart_template","","False"
  114. "l10n_bg_425","Obligations for participation","425","liability_current","l10n_bg.l10n_bg_chart_template","","False"
  115. "l10n_bg_426","Receivables from subscribed share contributions","426","asset_current","l10n_bg.l10n_bg_chart_template","","False"
  116. "l10n_bg_429","Other settlements with staff and partners","429","liability_current","l10n_bg.l10n_bg_chart_template","","False"
  117. "l10n_bg_430","Internal calculations","430","asset_current","l10n_bg.l10n_bg_chart_template","","False"
  118. "l10n_bg_431","Settlements by interbank operations","431","asset_current","l10n_bg.l10n_bg_chart_template","","False"
  119. "l10n_bg_432","Internal settlements on interbank operations","432","asset_current","l10n_bg.l10n_bg_chart_template","","False"
  120. "l10n_bg_433","Internal settlements on intrabank operations","433","asset_current","l10n_bg.l10n_bg_chart_template","","False"
  121. "l10n_bg_439","Other internal estimates","439","asset_current","l10n_bg.l10n_bg_chart_template","","False"
  122. "l10n_bg_441","Receivables on claims","441","asset_current","l10n_bg.l10n_bg_chart_template","","False"
  123. "l10n_bg_442","Receivables for losses and deductions","442","asset_current","l10n_bg.l10n_bg_chart_template","","False"
  124. "l10n_bg_443","Price differences by shortages and readings","443","asset_current","l10n_bg.l10n_bg_chart_template","","False"
  125. "l10n_bg_444","Claims in litigation","444","asset_current","l10n_bg.l10n_bg_chart_template","","False"
  126. "l10n_bg_445","Awarded receivables","445","asset_current","l10n_bg.l10n_bg_chart_template","","False"
  127. "l10n_bg_451","Settlements with municipalities","451","liability_current","l10n_bg.l10n_bg_chart_template","","False"
  128. "l10n_bg_452","Profit tax estimates","452","liability_current","l10n_bg.l10n_bg_chart_template","","False"
  129. "l10n_bg_453","Estimates of value added tax","453","liability_current","l10n_bg.l10n_bg_chart_template","","False"
  130. "l10n_bg_4531","Vat purchases","4531","liability_current","l10n_bg.l10n_bg_chart_template","","False"
  131. "l10n_bg_4532","Vat sales","4532","liability_current","l10n_bg.l10n_bg_chart_template","","False"
  132. "l10n_bg_4534","Vat sales outside the country","4534","liability_current","l10n_bg.l10n_bg_chart_template","","False"
  133. "l10n_bg_4538","Vat recovery","4538","liability_current","l10n_bg.l10n_bg_chart_template","","False"
  134. "l10n_bg_4539","Vat to pay","4539","liability_current","l10n_bg.l10n_bg_chart_template","","False"
  135. "l10n_bg_454","Estimates of personal income taxes","454","liability_current","l10n_bg.l10n_bg_chart_template","","False"
  136. "l10n_bg_455","Settlements with ministries","455","liability_current","l10n_bg.l10n_bg_chart_template","","False"
  137. "l10n_bg_456","Excise estimates","456","liability_current","l10n_bg.l10n_bg_chart_template","","False"
  138. "l10n_bg_457","Settlements with customs","457","liability_current","l10n_bg.l10n_bg_chart_template","","False"
  139. "l10n_bg_459","Other estimates with the budget and with departments","459","liability_current","l10n_bg.l10n_bg_chart_template","","False"
  140. "l10n_bg_461","Settlements with the national social security institute","461","liability_current","l10n_bg.l10n_bg_chart_template","","False"
  141. "l10n_bg_4611","Estimates for the social security fund","4611","liability_current","l10n_bg.l10n_bg_chart_template","","False"
  142. "l10n_bg_4612","Estimates for smps fund","4612","liability_current","l10n_bg.l10n_bg_chart_template","","False"
  143. "l10n_bg_4613","Estimates for the upf fund","4613","liability_current","l10n_bg.l10n_bg_chart_template","","False"
  144. "l10n_bg_4614","Estimates for the gvrs fund","4614","liability_current","l10n_bg.l10n_bg_chart_template","","False"
  145. "l10n_bg_4615","Estimates for the tzpb fund","4615","liability_current","l10n_bg.l10n_bg_chart_template","","False"
  146. "l10n_bg_462","Voluntary social security estimates","462","liability_current","l10n_bg.l10n_bg_chart_template","","False"
  147. "l10n_bg_463","Health insurance estimates","463","liability_current","l10n_bg.l10n_bg_chart_template","","False"
  148. "l10n_bg_464","Estimates for one-time benefits and child allowances","464","liability_current","l10n_bg.l10n_bg_chart_template","","False"
  149. "l10n_bg_469","Other settlements with insurers","469","liability_current","l10n_bg.l10n_bg_chart_template","","False"
  150. "l10n_bg_471","Settlements with the international monetary fund","471","liability_current","l10n_bg.l10n_bg_chart_template","","False"
  151. "l10n_bg_472","Settlements with the world bank","472","liability_current","l10n_bg.l10n_bg_chart_template","","False"
  152. "l10n_bg_473","Settlements with other international financial institutions","473","liability_current","l10n_bg.l10n_bg_chart_template","","False"
  153. "l10n_bg_474","Estimates under intergovernmental agreements","474","liability_current","l10n_bg.l10n_bg_chart_template","","False"
  154. "l10n_bg_481","Estimates of upcoming payments","481","liability_current","l10n_bg.l10n_bg_chart_template","","False"
  155. "l10n_bg_482","Reinsurance and co-insurance estimates","482","liability_current","l10n_bg.l10n_bg_chart_template","","False"
  156. "l10n_bg_483","Settlements with reinsurers","483","liability_current","l10n_bg.l10n_bg_chart_template","","False"
  157. "l10n_bg_484","Settlements with sedants","484","liability_current","l10n_bg.l10n_bg_chart_template","","False"
  158. "l10n_bg_489","Other estimates","489","liability_current","l10n_bg.l10n_bg_chart_template","","False"
  159. "l10n_bg_491","Trustees","491","liability_non_current","l10n_bg.l10n_bg_chart_template","","False"
  160. "l10n_bg_492","Guarantee estimates","492","liability_current","l10n_bg.l10n_bg_chart_template","","False"
  161. "l10n_bg_493","Settlements with owners","493","liability_current","l10n_bg.l10n_bg_chart_template","","False"
  162. "l10n_bg_494","Insurance estimates","494","liability_current","l10n_bg.l10n_bg_chart_template","","False"
  163. "l10n_bg_495","Interest calculations","495","liability_current","l10n_bg.l10n_bg_chart_template","","False"
  164. "l10n_bg_496","Deferred tax estimates","496","liability_current","l10n_bg.l10n_bg_chart_template","","False"
  165. "l10n_bg_497","Provisions recognized as liabilities","497","liability_non_current","l10n_bg.l10n_bg_chart_template","","False"
  166. "l10n_bg_4971","Provisions for pensions and other similar liabilities","4971","liability_non_current","l10n_bg.l10n_bg_chart_template","","False"
  167. "l10n_bg_4972","Other provisions and similar liabilities","4972","liability_non_current","l10n_bg.l10n_bg_chart_template","","False"
  168. "l10n_bg_498","Other debtors","498","liability_payable","l10n_bg.l10n_bg_chart_template","","True"
  169. "l10n_bg_499","Other creditors","499","asset_receivable","l10n_bg.l10n_bg_chart_template","","True"
  170. "l10n_bg_501","Cash register in bgn","501","asset_cash","l10n_bg.l10n_bg_chart_template","","False"
  171. "l10n_bg_502","Cash in foreign currency","502","asset_cash","l10n_bg.l10n_bg_chart_template","","False"
  172. "l10n_bg_503","Current account in bgn","503","asset_cash","l10n_bg.l10n_bg_chart_template","","False"
  173. "l10n_bg_504","Current account in foreign currency","504","asset_cash","l10n_bg.l10n_bg_chart_template","","False"
  174. "l10n_bg_505","Letters of credit in bgn","505","asset_cash","l10n_bg.l10n_bg_chart_template","","False"
  175. "l10n_bg_506","Letters of credit in foreign currency","506","asset_cash","l10n_bg.l10n_bg_chart_template","","False"
  176. "l10n_bg_507","Deposits provided","507","asset_cash","l10n_bg.l10n_bg_chart_template","","False"
  177. "l10n_bg_508","Payment checks","508","asset_cash","l10n_bg.l10n_bg_chart_template","","False"
  178. "l10n_bg_509","Other cash","509","asset_cash","l10n_bg.l10n_bg_chart_template","","False"
  179. "l10n_bg_511","Financial assets held for trading","511","asset_current","l10n_bg.l10n_bg_chart_template","","False"
  180. "l10n_bg_512","Repurchased own shares","512","asset_current","l10n_bg.l10n_bg_chart_template","","False"
  181. "l10n_bg_513","Financial assets pledged as collateral","513","asset_current","l10n_bg.l10n_bg_chart_template","","False"
  182. "l10n_bg_514","Repurchased own liabilities","514","asset_current","l10n_bg.l10n_bg_chart_template","","False"
  183. "l10n_bg_515","Government securities","515","asset_current","l10n_bg.l10n_bg_chart_template","","False"
  184. "l10n_bg_516","Precious metals and precious stones","516","asset_current","l10n_bg.l10n_bg_chart_template","","False"
  185. "l10n_bg_517","Shares and interests in group companies","517","asset_current","l10n_bg.l10n_bg_chart_template","","False"
  186. "l10n_bg_518","Financing","518","asset_current","l10n_bg.l10n_bg_chart_template","","False"
  187. "l10n_bg_519","Other short-term financial assets","519","asset_current","l10n_bg.l10n_bg_chart_template","","False"
  188. "l10n_bg_521","Short-term receivables and loans from banks and other financial institutions","521","asset_current","l10n_bg.l10n_bg_chart_template","","False"
  189. "l10n_bg_522","Short-term receivables and loans from non-financial corporations and other customers","522","asset_current","l10n_bg.l10n_bg_chart_template","","False"
  190. "l10n_bg_523","Short-term receivables and loans pledged as collateral","523","asset_current","l10n_bg.l10n_bg_chart_template","","False"
  191. "l10n_bg_524","Overdue short-term receivables and loans","524","asset_current","l10n_bg.l10n_bg_chart_template","","False"
  192. "l10n_bg_529","Other current receivables and loans","529","asset_current","l10n_bg.l10n_bg_chart_template","","False"
  193. "l10n_bg_531","Prepaid expenses","531","asset_non_current","l10n_bg.l10n_bg_chart_template","","False"
  194. "l10n_bg_532","Income for future periods","532","liability_non_current","l10n_bg.l10n_bg_chart_template","","False"
  195. "l10n_bg_601","Material costs","601","expense","l10n_bg.l10n_bg_chart_template","","False"
  196. "l10n_bg_602","Costs for external services","602","expense","l10n_bg.l10n_bg_chart_template","","False"
  197. "l10n_bg_603","Depreciation costs","603","expense_depreciation","l10n_bg.l10n_bg_chart_template","","False"
  198. "l10n_bg_604","Wage costs (remuneration)","604","expense","l10n_bg.l10n_bg_chart_template","","False"
  199. "l10n_bg_6041","Compensation costs","6041","expense","l10n_bg.l10n_bg_chart_template","","False"
  200. "l10n_bg_6042","Expenses for additional remuneration","6042","expense","l10n_bg.l10n_bg_chart_template","","False"
  201. "l10n_bg_6043","Paid leave expenses","6043","expense","l10n_bg.l10n_bg_chart_template","","False"
  202. "l10n_bg_6044","Hospital costs","6044","expense","l10n_bg.l10n_bg_chart_template","","False"
  203. "l10n_bg_6045","Expenses for remuneration of self-insured persons","6045","expense","l10n_bg.l10n_bg_chart_template","","False"
  204. "l10n_bg_605","Insurance costs","605","expense","l10n_bg.l10n_bg_chart_template","","False"
  205. "l10n_bg_6051","Expenditures for the social security fund","6051","expense","l10n_bg.l10n_bg_chart_template","","False"
  206. "l10n_bg_6052","Expenditures for smps fund","6052","expense","l10n_bg.l10n_bg_chart_template","","False"
  207. "l10n_bg_6053","Expenditures for the upf fund","6053","expense","l10n_bg.l10n_bg_chart_template","","False"
  208. "l10n_bg_6054","Expenditures for the gvrs fund","6054","expense","l10n_bg.l10n_bg_chart_template","","False"
  209. "l10n_bg_6055","Expenditures for tzpb fund","6055","expense","l10n_bg.l10n_bg_chart_template","","False"
  210. "l10n_bg_6056","Expenditures for the health fund","6056","expense","l10n_bg.l10n_bg_chart_template","","False"
  211. "l10n_bg_606","Expenses for taxes, fees and other similar payments","606","expense","l10n_bg.l10n_bg_chart_template","","False"
  212. "l10n_bg_606451","Expenditures for settlements with municipalities","606451","expense","l10n_bg.l10n_bg_chart_template","","False"
  213. "l10n_bg_606452","Costs of income tax estimates","606452","expense","l10n_bg.l10n_bg_chart_template","","False"
  214. "l10n_bg_606454","Expenses for estimates of personal income taxes","606454","expense","l10n_bg.l10n_bg_chart_template","","False"
  215. "l10n_bg_606459","Expenditures for other estimates with the budget and with departments","606459","expense","l10n_bg.l10n_bg_chart_template","","False"
  216. "l10n_bg_607","Provision costs","607","expense","l10n_bg.l10n_bg_chart_template","","False"
  217. "l10n_bg_608","Expenses from subsequent valuations of assets","608","expense","l10n_bg.l10n_bg_chart_template","","False"
  218. "l10n_bg_609","Other expenses","609","expense","l10n_bg.l10n_bg_chart_template","","False"
  219. "l10n_bg_611","Operating expenses","611","expense","l10n_bg.l10n_bg_chart_template","","False"
  220. "l10n_bg_612","Ancillary activity costs","612","expense","l10n_bg.l10n_bg_chart_template","","False"
  221. "l10n_bg_613","Expenses for acquisition of fixed assets","613","expense","l10n_bg.l10n_bg_chart_template","","False"
  222. "l10n_bg_614","Administrative costs","614","expense","l10n_bg.l10n_bg_chart_template","","False"
  223. "l10n_bg_615","Sales costs","615","expense","l10n_bg.l10n_bg_chart_template","","False"
  224. "l10n_bg_616","Expenses for liquidation of tangible fixed assets","616","expense","l10n_bg.l10n_bg_chart_template","","False"
  225. "l10n_bg_617","Expenses on activities in non-profit enterprises","617","expense","l10n_bg.l10n_bg_chart_template","","False"
  226. "l10n_bg_618","Liquidation and insolvency costs","618","expense","l10n_bg.l10n_bg_chart_template","","False"
  227. "l10n_bg_621","Interest expenses","621","expense","l10n_bg.l10n_bg_chart_template","","False"
  228. "l10n_bg_622","Provisioning costs for risky assets","622","expense","l10n_bg.l10n_bg_chart_template","","False"
  229. "l10n_bg_623","Expenses on operations with financial assets and instruments","623","expense","l10n_bg.l10n_bg_chart_template","","False"
  230. "l10n_bg_624","Expenses on foreign exchange operations","624","expense","l10n_bg.l10n_bg_chart_template","","False"
  231. "l10n_bg_625","Expenses from subsequent valuations of financial assets and instruments","625","expense","l10n_bg.l10n_bg_chart_template","","False"
  232. "l10n_bg_629","Other financial expenses","629","expense","l10n_bg.l10n_bg_chart_template","","False"
  233. "l10n_bg_631","Impairment loss (expense)","631","expense_depreciation","l10n_bg.l10n_bg_chart_template","","False"
  234. "l10n_bg_632","Impairment losses on current assets","632","expense_depreciation","l10n_bg.l10n_bg_chart_template","","False"
  235. "l10n_bg_651","Non-financial expenses for future periods","651","expense","l10n_bg.l10n_bg_chart_template","","False"
  236. "l10n_bg_652","Financial expenses for future periods","652","expense","l10n_bg.l10n_bg_chart_template","","False"
  237. "l10n_bg_661","Expenses for insurance amounts","661","expense","l10n_bg.l10n_bg_chart_template","","False"
  238. "l10n_bg_662","Costs for participation in the result","662","expense","l10n_bg.l10n_bg_chart_template","","False"
  239. "l10n_bg_663","Liquidation costs","663","expense","l10n_bg.l10n_bg_chart_template","","False"
  240. "l10n_bg_664","Insurance commission expenses","664","expense","l10n_bg.l10n_bg_chart_template","","False"
  241. "l10n_bg_665","Insurance reserve costs","665","expense","l10n_bg.l10n_bg_chart_template","","False"
  242. "l10n_bg_669","Other direct insurance costs","669","expense","l10n_bg.l10n_bg_chart_template","","False"
  243. "l10n_bg_671","Expenses for reinsurers' premiums","671","expense","l10n_bg.l10n_bg_chart_template","","False"
  244. "l10n_bg_672","Expenses for released reserves for passive reinsurance","672","expense","l10n_bg.l10n_bg_chart_template","","False"
  245. "l10n_bg_679","Other passive reinsurance costs","679","expense","l10n_bg.l10n_bg_chart_template","","False"
  246. "l10n_bg_681","Expenses for insurance benefits","681","expense","l10n_bg.l10n_bg_chart_template","","False"
  247. "l10n_bg_682","Costs for participation in the result","682","expense","l10n_bg.l10n_bg_chart_template","","False"
  248. "l10n_bg_683","Expenses for participation in the liquidation","683","expense","l10n_bg.l10n_bg_chart_template","","False"
  249. "l10n_bg_684","Expenses for assigned reinsurance commissions and fees","684","expense","l10n_bg.l10n_bg_chart_template","","False"
  250. "l10n_bg_685","Expenses for set aside reserves for active reinsurance","685","expense","l10n_bg.l10n_bg_chart_template","","False"
  251. "l10n_bg_689","Other active reinsurance costs","689","expense","l10n_bg.l10n_bg_chart_template","","False"
  252. "l10n_bg_691","Exceptional costs","691","expense","l10n_bg.l10n_bg_chart_template","","False"
  253. "l10n_bg_701","Revenues from sales of products","701","income","l10n_bg.l10n_bg_chart_template","","False"
  254. "l10n_bg_702","Revenues from sales of goods","702","income","l10n_bg.l10n_bg_chart_template","","False"
  255. "l10n_bg_703","Revenues from sales of services","703","income","l10n_bg.l10n_bg_chart_template","","False"
  256. "l10n_bg_704","Revenues from financing","704","income","l10n_bg.l10n_bg_chart_template","","False"
  257. "l10n_bg_705","Income from sales of fixed assets","705","income","l10n_bg.l10n_bg_chart_template","","False"
  258. "l10n_bg_706","Revenues from sales of materials","706","income","l10n_bg.l10n_bg_chart_template","","False"
  259. "l10n_bg_707","Proceeds from liquidation and insolvency","707","income","l10n_bg.l10n_bg_chart_template","","False"
  260. "l10n_bg_709","Other operating income","709","income","l10n_bg.l10n_bg_chart_template","","False"
  261. "l10n_bg_711","Revenues from regulated activities","711","income_other","l10n_bg.l10n_bg_chart_template","","False"
  262. "l10n_bg_712","Revenues from membership fees","712","income_other","l10n_bg.l10n_bg_chart_template","","False"
  263. "l10n_bg_713","Revenues from program financing","713","income_other","l10n_bg.l10n_bg_chart_template","","False"
  264. "l10n_bg_714","Revenues from government donations","714","income_other","l10n_bg.l10n_bg_chart_template","","False"
  265. "l10n_bg_715","Revenues from other donations","715","income_other","l10n_bg.l10n_bg_chart_template","","False"
  266. "l10n_bg_719","Other incomes","719","income_other","l10n_bg.l10n_bg_chart_template","","False"
  267. "l10n_bg_721","Interest income","721","income_other","l10n_bg.l10n_bg_chart_template","","False"
  268. "l10n_bg_722","Income from participations","722","income_other","l10n_bg.l10n_bg_chart_template","","False"
  269. "l10n_bg_723","Income from operations with financial assets and instruments","723","income_other","l10n_bg.l10n_bg_chart_template","","False"
  270. "l10n_bg_724","Income from foreign exchange operations","724","income_other","l10n_bg.l10n_bg_chart_template","","False"
  271. "l10n_bg_725","Income from subsequent valuations of financial assets and instruments","725","income_other","l10n_bg.l10n_bg_chart_template","","False"
  272. "l10n_bg_726","Revenues from reintegrated provisions","726","income_other","l10n_bg.l10n_bg_chart_template","","False"
  273. "l10n_bg_729","Other financial income","729","income_other","l10n_bg.l10n_bg_chart_template","","False"
  274. "l10n_bg_731","Income from recovered impairment losses","731","income_other","l10n_bg.l10n_bg_chart_template","","False"
  275. "l10n_bg_751","Non-financial income for future periods","751","income_other","l10n_bg.l10n_bg_chart_template","","False"
  276. "l10n_bg_752","Financial income for future periods","752","income_other","l10n_bg.l10n_bg_chart_template","","False"
  277. "l10n_bg_753","Financing for fixed assets","753","income_other","l10n_bg.l10n_bg_chart_template","","False"
  278. "l10n_bg_754","Financing the current activity","754","income_other","l10n_bg.l10n_bg_chart_template","","False"
  279. "l10n_bg_761","Income from insurance premiums","761","income_other","l10n_bg.l10n_bg_chart_template","","False"
  280. "l10n_bg_762","Revenues from commissions and fees","762","income_other","l10n_bg.l10n_bg_chart_template","","False"
  281. "l10n_bg_763","Insurance income from previous years","763","income_other","l10n_bg.l10n_bg_chart_template","","False"
  282. "l10n_bg_764","Revenue from recourses","764","income_other","l10n_bg.l10n_bg_chart_template","","False"
  283. "l10n_bg_765","Revenues from released reserves","765","income_other","l10n_bg.l10n_bg_chart_template","","False"
  284. "l10n_bg_769","Other insurance income","769","income_other","l10n_bg.l10n_bg_chart_template","","False"
  285. "l10n_bg_771","Income from indemnities received from reinsurers","771","income_other","l10n_bg.l10n_bg_chart_template","","False"
  286. "l10n_bg_772","Income from participation in the result of reinsurers","772","income_other","l10n_bg.l10n_bg_chart_template","","False"
  287. "l10n_bg_773","Revenues from commissions from reinsurers","773","income_other","l10n_bg.l10n_bg_chart_template","","False"
  288. "l10n_bg_774","Passive reinsurance income from previous years","774","income_other","l10n_bg.l10n_bg_chart_template","","False"
  289. "l10n_bg_775","Income from reinsurance reserves","775","income_other","l10n_bg.l10n_bg_chart_template","","False"
  290. "l10n_bg_779","Other income from passive reinsurance","779","income_other","l10n_bg.l10n_bg_chart_template","","False"
  291. "l10n_bg_781","Reinsurance premium income","781","income_other","l10n_bg.l10n_bg_chart_template","","False"
  292. "l10n_bg_782","Income from active reinsurance from previous years","782","income_other","l10n_bg.l10n_bg_chart_template","","False"
  293. "l10n_bg_783","Income from active reinsurance recourses","783","income_other","l10n_bg.l10n_bg_chart_template","","False"
  294. "l10n_bg_784","Income from active reinsurance reserves","784","income_other","l10n_bg.l10n_bg_chart_template","","False"
  295. "l10n_bg_789","Other income from active reinsurance","789","income_other","l10n_bg.l10n_bg_chart_template","","False"
  296. "l10n_bg_791","Extraordinary income","791","income_other","l10n_bg.l10n_bg_chart_template","","False"
  297. "l10n_bg_911","Foreign tangible and intangible assets provided as collateral","911","off_balance","l10n_bg.l10n_bg_chart_template","","False"
  298. "l10n_bg_912","Leased foreign assets","912","off_balance","l10n_bg.l10n_bg_chart_template","","False"
  299. "l10n_bg_913","Foreign tangible assets received under a consignment agreement","913","off_balance","l10n_bg.l10n_bg_chart_template","","False"
  300. "l10n_bg_914","Documents under special reporting","914","off_balance","l10n_bg.l10n_bg_chart_template","","False"
  301. "l10n_bg_915","Non-financial assets accepted for safekeeping","915","off_balance","l10n_bg.l10n_bg_chart_template","","False"
  302. "l10n_bg_921","Foreign financial assets provided as collateral","921","off_balance","l10n_bg.l10n_bg_chart_template","","False"
  303. "l10n_bg_922","Pledged policies","922","off_balance","l10n_bg.l10n_bg_chart_template","","False"
  304. "l10n_bg_923","Miscellaneous emissions for circulation","923","off_balance","l10n_bg.l10n_bg_chart_template","","False"
  305. "l10n_bg_924","Foreign financial assets held on behalf of customers","924","off_balance","l10n_bg.l10n_bg_chart_template","","False"
  306. "l10n_bg_925","Commitments under contracts","925","off_balance","l10n_bg.l10n_bg_chart_template","","False"
  307. "l10n_bg_931","Receivables from loans granted under interstate agreements","931","off_balance","l10n_bg.l10n_bg_chart_template","","False"
  308. "l10n_bg_932","Outstanding receivables written off","932","off_balance","l10n_bg.l10n_bg_chart_template","","False"
  309. "l10n_bg_933","Debtors by collection operations","933","off_balance","l10n_bg.l10n_bg_chart_template","","False"
  310. "l10n_bg_934","Receivables from derivative transactions","934","off_balance","l10n_bg.l10n_bg_chart_template","","False"
  311. "l10n_bg_941","Receivables from spot transactions","941","off_balance","l10n_bg.l10n_bg_chart_template","","False"
  312. "l10n_bg_942","Write-off of outstanding receivables in banks","942","off_balance","l10n_bg.l10n_bg_chart_template","","False"
  313. "l10n_bg_943","Debtors on collection operations in banks","943","off_balance","l10n_bg.l10n_bg_chart_template","","False"
  314. "l10n_bg_945","Contingent receivables from other banking operations","945","off_balance","l10n_bg.l10n_bg_chart_template","","False"
  315. "l10n_bg_951","Guarantees and other similar contingent liabilities","951","off_balance","l10n_bg.l10n_bg_chart_template","","False"
  316. "l10n_bg_952","Irrevocable commitments","952","off_balance","l10n_bg.l10n_bg_chart_template","","False"
  317. "l10n_bg_953","Cancellable commitments","953","off_balance","l10n_bg.l10n_bg_chart_template","","False"
  318. "l10n_bg_954","Liabilities under spot operations","954","off_balance","l10n_bg.l10n_bg_chart_template","","False"
  319. "l10n_bg_955","Liabilities under derivative transactions","955","off_balance","l10n_bg.l10n_bg_chart_template","","False"
  320. "l10n_bg_956","Contingent liabilities on other banking operations","956","off_balance","l10n_bg.l10n_bg_chart_template","","False"
  321. "l10n_bg_961","Reserve fund","961","off_balance","l10n_bg.l10n_bg_chart_template","","False"
  322. "l10n_bg_962","Assets in use, reported","962","off_balance","l10n_bg.l10n_bg_chart_template","","False"
  323. "l10n_bg_971","Issue reserve","971","off_balance","l10n_bg.l10n_bg_chart_template","","False"
  324. "l10n_bg_972","Own issues out of circulation with expired term for exchange","972","off_balance","l10n_bg.l10n_bg_chart_template","","False"
  325. "l10n_bg_981","Reserve account","981","off_balance","l10n_bg.l10n_bg_chart_template","","False"
  326. "l10n_bg_982","Accounts receivable","982","off_balance","l10n_bg.l10n_bg_chart_template","","False"
  327. "l10n_bg_983","Commitments on authorized loans","983","off_balance","l10n_bg.l10n_bg_chart_template","","False"
  328. "l10n_bg_984","Various statistical accounts","984","off_balance","l10n_bg.l10n_bg_chart_template","","False"
  329. "l10n_bg_989","Other contingent asset accounts","985","off_balance","l10n_bg.l10n_bg_chart_template","","False"
  330. "l10n_bg_991","Other contingent liability accounts","991","off_balance","l10n_bg.l10n_bg_chart_template","","False"