"id","name","code","account_type","chart_template_id/id","reconcile" "account_common_101","Fondo social","101","equity","l10n_es.account_chart_template_common","False" "account_common_102","Capital","102","equity","l10n_es.account_chart_template_common","False" "account_common_108","Acciones o participaciones propias en situaciones especiales","108","equity","l10n_es.account_chart_template_common","False" "account_common_109","Acciones o participaciones propias para reducción de capital","109","equity","l10n_es.account_chart_template_common","False" "account_common_110","Prima de emisión o asunción","110","equity","l10n_es.account_chart_template_common","False" "account_common_112","Reserva legal","112","equity","l10n_es.account_chart_template_common","False" "account_common_113","Reservas voluntarias","113","equity","l10n_es.account_chart_template_common","False" "account_common_1140","Reservas para acciones o participaciones de la sociedad dominante","1140","equity","l10n_es.account_chart_template_common","False" "account_common_1141","Reservas estatutarias","1141","equity","l10n_es.account_chart_template_common","False" "account_common_1142","Reserva por capital amortizado","1142","equity","l10n_es.account_chart_template_common","False" "account_common_1144","Reservas por acciones propias aceptadas en garantía","1144","equity","l10n_es.account_chart_template_common","False" "account_common_118","Aportaciones de socios o propietarios","118","equity","l10n_es.account_chart_template_common","False" "account_common_119","Diferencias por ajuste del capital a euros","119","equity","l10n_es.account_chart_template_common","False" "account_common_131","Donaciones y legados de capital","131","equity","l10n_es.account_chart_template_common","False" "account_common_1370","Ingresos fiscales por diferencias permanentes a distribuir en varios ejercicios","1370","equity","l10n_es.account_chart_template_common","False" "account_common_1371","Ingresos fiscales por deducciones y bonificaciones a distribuir en varios ejercicios","1371","equity","l10n_es.account_chart_template_common","False" "account_common_141","Provisión para impuestos","141","liability_non_current","l10n_es.account_chart_template_common","True" "account_common_142","Provisión para otras responsabilidades","142","liability_non_current","l10n_es.account_chart_template_common","True" "account_common_143","Provisión por desmantelamiento, retiro o rehabilitación del inmovilizado","143","liability_non_current","l10n_es.account_chart_template_common","True" "account_common_145","Provisión para actuaciones medioambientales","145","liability_non_current","l10n_es.account_chart_template_common","True" "account_common_150","Acciones o participaciones consideradas como pasivos financieros","150","liability_non_current","l10n_es.account_chart_template_common","False" "account_common_1533","Desembolsos no exigidos, empresas del grupo","1533","liability_non_current","l10n_es.account_chart_template_common","False" "account_common_1534","Desembolsos no exigidos, empresas asociadas","1534","liability_non_current","l10n_es.account_chart_template_common","False" "account_common_1535","Desembolsos no exigidos, otras partes vinculadas","1535","liability_non_current","l10n_es.account_chart_template_common","False" "account_common_1536","Otros desembolsos no exigidos","1536","liability_non_current","l10n_es.account_chart_template_common","False" "account_common_1543","Aportaciones no dinerarias pendientes, empresas del grupo","1543","liability_non_current","l10n_es.account_chart_template_common","False" "account_common_1544","Aportaciones no dinerarias pendientes, empresas asociadas","1544","liability_non_current","l10n_es.account_chart_template_common","False" "account_common_1545","Aportaciones no dinerarias pendientes, otras partes vinculadas","1545","liability_non_current","l10n_es.account_chart_template_common","False" "account_common_1546","Otras aportaciones no dinerarias pendientes","1546","liability_non_current","l10n_es.account_chart_template_common","False" "account_common_1603","Deudas con entidades de crédito vinculadas, empresas del grupo","1603","liability_non_current","l10n_es.account_chart_template_common","False" "account_common_1604","Deudas con entidades de crédito vinculadas, empresas asociadas","1604","liability_non_current","l10n_es.account_chart_template_common","False" "account_common_1605","Deudas con otras entidades de crédito vinculadas","1605","liability_non_current","l10n_es.account_chart_template_common","False" "account_common_1613","Proveedores de inmovilizado, empresas del grupo","1613","liability_non_current","l10n_es.account_chart_template_common","False" "account_common_1614","Proveedores de inmovilizado, empresas asociadas","1614","liability_non_current","l10n_es.account_chart_template_common","False" "account_common_1615","Proveedores de inmovilizado, otras partes vinculadas","1615","liability_non_current","l10n_es.account_chart_template_common","False" "account_common_1623","Acreedores por arrendamiento financiero, empresas de grupo","1623","liability_non_current","l10n_es.account_chart_template_common","False" "account_common_1624","Acreedores por arrendamiento financiero, empresas asociadas","1624","liability_non_current","l10n_es.account_chart_template_common","False" "account_common_1625","Acreedores por arrendamiento financiero, otras partes vinculadas","1625","liability_non_current","l10n_es.account_chart_template_common","False" "account_common_1633","Otras deudas, empresas del grupo","1633","liability_non_current","l10n_es.account_chart_template_common","False" "account_common_1634","Otras deudas, empresas asociadas","1634","liability_non_current","l10n_es.account_chart_template_common","False" "account_common_1635","Otras deudas, con otras partes vinculadas","1635","liability_non_current","l10n_es.account_chart_template_common","False" "account_common_170","Deudas con entidades de crédito","170","liability_non_current","l10n_es.account_chart_template_common","False" "account_common_171","Deudas","171","liability_non_current","l10n_es.account_chart_template_common","False" "account_common_172","Deudas transformables en subvenciones, donaciones y legados","172","liability_non_current","l10n_es.account_chart_template_common","False" "account_common_173","Proveedores de inmovilizado","173","liability_non_current","l10n_es.account_chart_template_common","False" "account_common_174","Acreedores por arrendamiento financiero","174","liability_non_current","l10n_es.account_chart_template_common","False" "account_common_175","Efectos a pagar","175","liability_non_current","l10n_es.account_chart_template_common","False" "account_common_176","Pasivos por derivados financieros","176","liability_non_current","l10n_es.account_chart_template_common","False" "account_common_177","Obligaciones y bonos","177","liability_non_current","l10n_es.account_chart_template_common","False" "account_common_179","Deudas representadas en otros valores negociables","179","liability_non_current","l10n_es.account_chart_template_common","False" "account_common_180","Fianzas recibidas","180","liability_non_current","l10n_es.account_chart_template_common","False" "account_common_181","Anticipos recibidos por ventas o prestaciones de servicios","181","liability_non_current","l10n_es.account_chart_template_common","False" "account_common_185","Depósitos recibidos","185","liability_non_current","l10n_es.account_chart_template_common","False" "account_common_190","Acciones o participaciones emitidas","190","liability_non_current","l10n_es.account_chart_template_common","False" "account_common_192","Suscriptores de acciones","192","liability_non_current","l10n_es.account_chart_template_common","False" "account_common_194","Capital emitido pendiente de inscripción","194","liability_non_current","l10n_es.account_chart_template_common","False" "account_common_195","Acciones o participaciones emitidas consideradas como pasivos financieros","195","liability_non_current","l10n_es.account_chart_template_common","False" "account_common_197","Suscriptores de acciones consideradas como pasivos financieros","197","liability_non_current","l10n_es.account_chart_template_common","False" "account_common_199","Acciones o participaciones emitidas consideradas como pasivos financieros pendientes de inscripción","199","liability_non_current","l10n_es.account_chart_template_common","False" "account_common_200","Investigación","200","asset_fixed","l10n_es.account_chart_template_common","False" "account_common_201","Desarrollo","201","asset_fixed","l10n_es.account_chart_template_common","False" "account_common_202","Concesiones administrativas","202","asset_fixed","l10n_es.account_chart_template_common","False" "account_common_203","Propiedad industrial","203","asset_fixed","l10n_es.account_chart_template_common","False" "account_common_205","Derechos de traspaso","205","asset_fixed","l10n_es.account_chart_template_common","False" "account_common_206","Aplicaciones informáticas","206","asset_fixed","l10n_es.account_chart_template_common","False" "account_common_209","Anticipos para inmovilizaciones intangibles","209","asset_fixed","l10n_es.account_chart_template_common","False" "account_common_210","Terrenos y bienes naturales","210","asset_fixed","l10n_es.account_chart_template_common","False" "account_common_211","Construcciones","211","asset_fixed","l10n_es.account_chart_template_common","False" "account_common_212","Instalaciones técnicas","212","asset_fixed","l10n_es.account_chart_template_common","False" "account_common_213","Maquinaria","213","asset_fixed","l10n_es.account_chart_template_common","False" "account_common_214","Utillaje","214","asset_fixed","l10n_es.account_chart_template_common","False" "account_common_215","Otras instalaciones","215","asset_fixed","l10n_es.account_chart_template_common","False" "account_common_216","Mobiliario","216","asset_fixed","l10n_es.account_chart_template_common","False" "account_common_217","Equipos para proceso de información","217","asset_fixed","l10n_es.account_chart_template_common","False" "account_common_218","Elementos de transporte","218","asset_fixed","l10n_es.account_chart_template_common","False" "account_common_219","Otro inmovilizado material","219","asset_fixed","l10n_es.account_chart_template_common","False" "account_common_220","Inversiones en terrenos y bienes naturales","220","asset_fixed","l10n_es.account_chart_template_common","False" "account_common_221","Inversiones en construcciones","221","asset_fixed","l10n_es.account_chart_template_common","False" "account_common_230","Adaptación de terrenos y bienes naturales","230","asset_fixed","l10n_es.account_chart_template_common","False" "account_common_231","Construcciones en curso","231","asset_fixed","l10n_es.account_chart_template_common","False" "account_common_232","Instalaciones técnicas en montaje","232","asset_fixed","l10n_es.account_chart_template_common","False" "account_common_233","Maquinaria en montaje","233","asset_fixed","l10n_es.account_chart_template_common","False" "account_common_237","Equipos para procesos de información en montaje","237","asset_fixed","l10n_es.account_chart_template_common","False" "account_common_239","Anticipos para inmovilizaciones materiales","239","asset_fixed","l10n_es.account_chart_template_common","False" "account_common_2413","Valores representativos de deuda de empresas del grupo","2413","asset_fixed","l10n_es.account_chart_template_common","False" "account_common_2414","Valores representativos de deuda de empresas asociadas","2414","asset_fixed","l10n_es.account_chart_template_common","False" "account_common_2415","Valores representativos de deuda de otras partes vinculadas","2415","asset_fixed","l10n_es.account_chart_template_common","False" "account_common_2423","Créditos a empresas del grupo","2423","asset_fixed","l10n_es.account_chart_template_common","False" "account_common_2424","Créditos a empresas asociadas","2424","asset_fixed","l10n_es.account_chart_template_common","False" "account_common_2425","Créditos a otras partes vinculadas","2425","asset_fixed","l10n_es.account_chart_template_common","False" "account_common_250","Inversiones financieras en instrumentos de patrimonio","250","asset_fixed","l10n_es.account_chart_template_common","False" "account_common_251","Valores representativos de deuda","251","asset_fixed","l10n_es.account_chart_template_common","False" "account_common_252","Créditos","252","asset_fixed","l10n_es.account_chart_template_common","False" "account_common_253","Créditos por enajenación de inmovilizado","253","asset_fixed","l10n_es.account_chart_template_common","False" "account_common_254","Créditos al personal","254","asset_fixed","l10n_es.account_chart_template_common","False" "account_common_258","Imposiciones","258","asset_fixed","l10n_es.account_chart_template_common","False" "account_common_259","Desembolsos pendientes sobre participaciones en el patrimonio neto","259","asset_fixed","l10n_es.account_chart_template_common","False" "account_common_260","Fianzas constituidas","260","asset_fixed","l10n_es.account_chart_template_common","False" "account_common_265","Depósitos constituidos","265","asset_fixed","l10n_es.account_chart_template_common","False" "account_common_2800","Amortización acumulada de investigación","2800","asset_fixed","l10n_es.account_chart_template_common","False" "account_common_2801","Amortización acumulada de desarrollo","2801","asset_fixed","l10n_es.account_chart_template_common","False" "account_common_2802","Amortización acumulada de concesiones administrativas","2802","asset_fixed","l10n_es.account_chart_template_common","False" "account_common_2803","Amortización acumulada de propiedad industrial","2803","asset_fixed","l10n_es.account_chart_template_common","False" "account_common_2805","Amortización acumulada de derechos de traspaso","2805","asset_fixed","l10n_es.account_chart_template_common","False" "account_common_2806","Amortización acumulada de aplicaciones informáticas","2806","asset_fixed","l10n_es.account_chart_template_common","False" "account_common_2811","Amortización acumulada de construcciones","2811","asset_fixed","l10n_es.account_chart_template_common","False" "account_common_2812","Amortización acumulada de instalaciones técnicas","2812","asset_fixed","l10n_es.account_chart_template_common","False" "account_common_2813","Amortización acumulada de maquinaria","2813","asset_fixed","l10n_es.account_chart_template_common","False" "account_common_2814","Amortización acumulada de utillaje","2814","asset_fixed","l10n_es.account_chart_template_common","False" "account_common_2815","Amortización acumulada de otras instalaciones","2815","asset_fixed","l10n_es.account_chart_template_common","False" "account_common_2816","Amortización acumulada de mobiliario","2816","asset_fixed","l10n_es.account_chart_template_common","False" "account_common_2817","Amortización acumulada de equipos para proceso de información","2817","asset_fixed","l10n_es.account_chart_template_common","False" "account_common_2818","Amortización acumulada de elementos de transporte","2818","asset_fixed","l10n_es.account_chart_template_common","False" "account_common_2819","Amortización acumulada de otro inmovilizado material","2819","asset_fixed","l10n_es.account_chart_template_common","False" "account_common_282","Amortización acumulada de las inversiones inmobiliarias","282","asset_fixed","l10n_es.account_chart_template_common","False" "account_common_2900","Deterioro del valor de investigación","2900","asset_fixed","l10n_es.account_chart_template_common","False" "account_common_2901","Deterioro del valor de desarrollo","2901","asset_fixed","l10n_es.account_chart_template_common","False" "account_common_2902","Deterioro del valor de concesiones administrativas","2902","asset_fixed","l10n_es.account_chart_template_common","False" "account_common_2903","Deterioro del valor de propiedad industrial","2903","asset_fixed","l10n_es.account_chart_template_common","False" "account_common_2905","Deterioro del valor de derechos de traspaso","2905","asset_fixed","l10n_es.account_chart_template_common","False" "account_common_2906","Deterioro del valor de aplicaciones informáticas","2906","asset_fixed","l10n_es.account_chart_template_common","False" "account_common_2910","Deterioro de valor de terrenos y bienes naturales","2910","asset_fixed","l10n_es.account_chart_template_common","False" "account_common_2911","Deterioro de valor de construcciones","2911","asset_fixed","l10n_es.account_chart_template_common","False" "account_common_2912","Deterioro de valor de instalaciones técnicas","2912","asset_fixed","l10n_es.account_chart_template_common","False" "account_common_2913","Deterioro de valor de maquinaria","2913","asset_fixed","l10n_es.account_chart_template_common","False" "account_common_2914","Deterioro de valor de utillaje","2914","asset_fixed","l10n_es.account_chart_template_common","False" "account_common_2915","Deterioro de valor de otras instalaciones","2915","asset_fixed","l10n_es.account_chart_template_common","False" "account_common_2916","Deterioro de valor de mobiliario","2916","asset_fixed","l10n_es.account_chart_template_common","False" "account_common_2917","Deterioro de valor de equipos para proceso de información","2917","asset_fixed","l10n_es.account_chart_template_common","False" "account_common_2918","Deterioro de valor de elementos de transporte","2918","asset_fixed","l10n_es.account_chart_template_common","False" "account_common_2919","Deterioro de valor de otro inmovilizado material","2919","asset_fixed","l10n_es.account_chart_template_common","False" "account_common_2920","Deterioro de valor de los terrenos y bienes naturales","2920","asset_fixed","l10n_es.account_chart_template_common","False" "account_common_2921","Deterioro de valor de construcciones","2921","asset_fixed","l10n_es.account_chart_template_common","False" "account_common_2933","Deterioro de valor de participaciones en empresas del grupo","2933","asset_fixed","l10n_es.account_chart_template_common","False" "account_common_2934","Deterioro de valor de participaciones en empresas asociadas","2934","asset_fixed","l10n_es.account_chart_template_common","False" "account_common_2943","Deterioro de valor de valores representativos de deuda de empresas del grupo","2943","asset_fixed","l10n_es.account_chart_template_common","False" "account_common_2944","Deterioro de valor de valores representativos de deuda de empresas asociadas","2944","asset_fixed","l10n_es.account_chart_template_common","False" "account_common_2945","Deterioro de valor de valores representativos de deuda de otras partes vinculadas","2945","asset_fixed","l10n_es.account_chart_template_common","False" "account_common_2953","Deterioro de valor de créditos a empresas del grupo","2953","asset_fixed","l10n_es.account_chart_template_common","False" "account_common_2954","Deterioro de valor de créditos a empresas asociadas","2954","asset_fixed","l10n_es.account_chart_template_common","False" "account_common_2955","Deterioro de valor de créditos a otras partes vinculadas","2955","asset_fixed","l10n_es.account_chart_template_common","False" "account_common_297","Deterioro de valor de valores representativos de deuda","297","asset_fixed","l10n_es.account_chart_template_common","False" "account_common_298","Deterioro de valor de créditos","298","asset_fixed","l10n_es.account_chart_template_common","False" "account_common_300","Mercaderías A","300","asset_current","l10n_es.account_chart_template_common","False" "account_common_301","Mercaderías B","301","asset_current","l10n_es.account_chart_template_common","False" "account_common_310","Materias primas A","310","asset_current","l10n_es.account_chart_template_common","False" "account_common_311","Materias primas B","311","asset_current","l10n_es.account_chart_template_common","False" "account_common_320","Elementos y conjuntos incorporables","320","asset_current","l10n_es.account_chart_template_common","False" "account_common_321","Combustibles","321","asset_current","l10n_es.account_chart_template_common","False" "account_common_322","Repuestos","322","asset_current","l10n_es.account_chart_template_common","False" "account_common_325","Materiales diversos","325","asset_current","l10n_es.account_chart_template_common","False" "account_common_326","Embalajes","326","asset_current","l10n_es.account_chart_template_common","False" "account_common_327","Envases","327","asset_current","l10n_es.account_chart_template_common","False" "account_common_328","Material de oficina","328","asset_current","l10n_es.account_chart_template_common","False" "account_common_330","Productos en curso A","330","asset_current","l10n_es.account_chart_template_common","False" "account_common_331","Productos en curso B","331","asset_current","l10n_es.account_chart_template_common","False" "account_common_340","Productos semiterminados A","340","asset_current","l10n_es.account_chart_template_common","False" "account_common_341","Productos semiterminados B","341","asset_current","l10n_es.account_chart_template_common","False" "account_common_350","Productos terminados A","350","asset_current","l10n_es.account_chart_template_common","False" "account_common_351","Productos terminados B","351","asset_current","l10n_es.account_chart_template_common","False" "account_common_360","Subproductos A","360","asset_current","l10n_es.account_chart_template_common","False" "account_common_361","Subproductos B","361","asset_current","l10n_es.account_chart_template_common","False" "account_common_365","Residuos A","365","asset_current","l10n_es.account_chart_template_common","False" "account_common_366","Residuos B","366","asset_current","l10n_es.account_chart_template_common","False" "account_common_368","Materiales recuperados A","368","asset_current","l10n_es.account_chart_template_common","False" "account_common_369","Materiales recuperados B","369","asset_current","l10n_es.account_chart_template_common","False" "account_common_390","Deterioro de valor de las mercaderías","390","asset_current","l10n_es.account_chart_template_common","False" "account_common_391","Deterioro de valor de las materias primas","391","asset_current","l10n_es.account_chart_template_common","False" "account_common_392","Deterioro de valor de otros aprovisionamientos","392","asset_current","l10n_es.account_chart_template_common","False" "account_common_393","Deterioro de valor de los productos en curso","393","asset_current","l10n_es.account_chart_template_common","False" "account_common_394","Deterioro de valor de los productos semiterminados","394","asset_current","l10n_es.account_chart_template_common","False" "account_common_395","Deterioro de valor de los productos terminados","395","asset_current","l10n_es.account_chart_template_common","False" "account_common_396","Deterioro de valor de los subproductos, residuos y materiales recuperados","396","asset_current","l10n_es.account_chart_template_common","False" "account_common_4000","Proveedores (euros)","4000","liability_payable","l10n_es.account_chart_template_common","True" "account_common_4004","Proveedores (moneda extranjera)","4004","liability_payable","l10n_es.account_chart_template_common","True" "account_common_4009","Proveedores, facturas pendientes de recibir o de formalizar","4009","liability_current","l10n_es.account_chart_template_common","True" "account_common_401","Proveedores, efectos comerciales a pagar","401","liability_payable","l10n_es.account_chart_template_common","True" "account_common_4030","Proveedores, empresas del grupo (euros)","4030","liability_payable","l10n_es.account_chart_template_common","True" "account_common_4031","Efectos comerciales a pagar, empresas del grupo","4031","liability_payable","l10n_es.account_chart_template_common","True" "account_common_4034","Proveedores, empresas del grupo (moneda extranjera)","4034","liability_payable","l10n_es.account_chart_template_common","True" "account_common_4036","Envases y embalajes a devolver a proveedores, empresas del grupo","4036","liability_payable","l10n_es.account_chart_template_common","True" "account_common_4039","Proveedores, empresas del grupo, facturas pendientes de recibir o de formalizar","4039","liability_payable","l10n_es.account_chart_template_common","True" "account_common_404","Proveedores, empresas asociadas","404","liability_payable","l10n_es.account_chart_template_common","True" "account_common_405","Proveedores, otras partes vinculadas","405","liability_payable","l10n_es.account_chart_template_common","True" "account_common_406","Envases y embalajes a devolver a proveedores","406","liability_payable","l10n_es.account_chart_template_common","True" "account_common_407","Anticipos a proveedores","407","liability_payable","l10n_es.account_chart_template_common","True" "account_common_4100","Acreedores por prestaciones de servicios (euros)","4100","liability_payable","l10n_es.account_chart_template_common","True" "account_common_4104","Acreedores por prestaciones de servicios (moneda extranjera)","4104","liability_payable","l10n_es.account_chart_template_common","True" "account_common_4109","Acreedores por prestaciones de servicios, facturas pendientes de recibir o de formalizar","4109","liability_payable","l10n_es.account_chart_template_common","True" "account_common_411","Acreedores, efectos comerciales a pagar","411","asset_current","l10n_es.account_chart_template_common","True" "account_common_419","Acreedores por operaciones en común","419","liability_payable","l10n_es.account_chart_template_common","True" "account_common_4300","Clientes (euros)","4300","asset_receivable","l10n_es.account_chart_template_common","True" "account_common_4301","Clientes (euros) (PoS)","4301","asset_receivable","l10n_es.account_chart_template_common","True" "account_common_4304","Clientes (moneda extranjera)","4304","asset_receivable","l10n_es.account_chart_template_common","True" "account_common_4309","Clientes, facturas pendientes de recibir o de formalizar","4309","asset_receivable","l10n_es.account_chart_template_common","True" "account_common_4310","Efectos comerciales en cartera","4310","asset_receivable","l10n_es.account_chart_template_common","True" "account_common_4311","Efectos comerciales descontados","4311","asset_receivable","l10n_es.account_chart_template_common","True" "account_common_4312","Efectos comerciales en gestión de cobro","4312","asset_current","l10n_es.account_chart_template_common","True" "account_common_4315","Efectos comerciales impagados","4315","asset_receivable","l10n_es.account_chart_template_common","True" "account_common_432","Clientes, operaciones de factoring","432","asset_receivable","l10n_es.account_chart_template_common","True" "account_common_4330","Clientes empresas del grupo (euros)","4330","asset_receivable","l10n_es.account_chart_template_common","True" "account_common_4331","Efectos comerciales a cobrar, empresas del grupo","4331","asset_receivable","l10n_es.account_chart_template_common","True" "account_common_4332","Clientes empresas del grupo, operaciones de factoring","4332","asset_receivable","l10n_es.account_chart_template_common","True" "account_common_4334","Clientes empresas del grupo (moneda extranjera)","4334","asset_receivable","l10n_es.account_chart_template_common","True" "account_common_4336","Clientes empresas del grupo de dudoso cobro","4336","asset_receivable","l10n_es.account_chart_template_common","True" "account_common_4337","Envases y embalajes a devolver a clientes, empresas del grupo","4337","asset_receivable","l10n_es.account_chart_template_common","True" "account_common_4339","Clientes empresas del grupo, facturas pendientes de formalizar","4339","asset_receivable","l10n_es.account_chart_template_common","True" "account_common_434","Clientes, empresas asociadas","434","asset_receivable","l10n_es.account_chart_template_common","True" "account_common_435","Clientes, otras partes vinculadas","435","asset_receivable","l10n_es.account_chart_template_common","True" "account_common_436","Clientes de dudoso cobro","436","asset_receivable","l10n_es.account_chart_template_common","True" "account_common_437","Envases y embalajes a devolver por clientes","437","asset_receivable","l10n_es.account_chart_template_common","True" "account_common_438","Anticipos de clientes","438","liability_current","l10n_es.account_chart_template_common","True" "account_common_4400","Deudores (euros)","4400","asset_receivable","l10n_es.account_chart_template_common","True" "account_common_4404","Deudores (moneda extranjera)","4404","asset_receivable","l10n_es.account_chart_template_common","True" "account_common_4409","Deudores, facturas pendientes de formalizar","4409","asset_receivable","l10n_es.account_chart_template_common","True" "account_common_4410","Deudores, efectos comerciales en cartera","4410","asset_receivable","l10n_es.account_chart_template_common","True" "account_common_4411","Deudores, efectos comerciales descontados","4411","asset_receivable","l10n_es.account_chart_template_common","True" "account_common_4412","Deudores, efectos comerciales en gestión de cobro","4412","asset_receivable","l10n_es.account_chart_template_common","True" "account_common_4415","Deudores, efectos comerciales impagados","4415","asset_receivable","l10n_es.account_chart_template_common","True" "account_common_446","Deudores de dudoso cobro","446","asset_receivable","l10n_es.account_chart_template_common","True" "account_common_449","Deudores por operaciones en común","449","asset_receivable","l10n_es.account_chart_template_common","True" "account_common_460","Anticipos de remuneraciones","460","asset_receivable","l10n_es.account_chart_template_common","True" "account_common_465","Remuneraciones pendientes de pago","465","liability_payable","l10n_es.account_chart_template_common","True" "account_common_4700","Hacienda Pública, deudora por IVA","4700","asset_current","l10n_es.account_chart_template_common","True" "account_common_4708","Hacienda Pública, deudora por subvenciones concedidas","4708","asset_current","l10n_es.account_chart_template_common","True" "account_common_4709","Hacienda Pública, deudora por devolución de impuestos","4709","asset_current","l10n_es.account_chart_template_common","True" "account_common_471","Organismos de la Seguridad Social, deudores","471","asset_current","l10n_es.account_chart_template_common","False" "account_common_472","Hacienda Pública. IVA soportado","472","asset_current","l10n_es.account_chart_template_common","False" "account_common_473","Hacienda Pública, retenciones y pagos a cuenta","473","asset_current","l10n_es.account_chart_template_common","True" "account_common_4740","Activos por diferencias temporarias deducibles","4740","asset_non_current","l10n_es.account_chart_template_common","False" "account_common_4742","Derechos por deducciones y bonificaciones pendientes de aplicar","4742","asset_non_current","l10n_es.account_chart_template_common","False" "account_common_4745","Crédito por pérdidas a compensar del ejercicio","4745","asset_non_current","l10n_es.account_chart_template_common","False" "account_common_4750","Hacienda Pública, acreedora por IVA","4750","liability_current","l10n_es.account_chart_template_common","True" "account_common_4751","Hacienda Pública, acreedora por retenciones practicadas","4751","liability_current","l10n_es.account_chart_template_common","True" "account_common_4752","Hacienda Pública, acreedora por impuesto sobre sociedades","4752","liability_current","l10n_es.account_chart_template_common","True" "account_common_4758","Hacienda Pública, acreedora por subvenciones a reintegrar","4758","liability_current","l10n_es.account_chart_template_common","True" "account_common_4759","Hacienda Pública, acreedora por otros conceptos","4759","liability_current","l10n_es.account_chart_template_common","False" "account_common_476","Organismos de la Seguridad Social, acreedores","476","liability_current","l10n_es.account_chart_template_common","False" "account_common_477","Hacienda Pública. IVA repercutido","477","liability_current","l10n_es.account_chart_template_common","False" "account_common_479","Pasivos por diferencias temporarias imponibles","479","liability_non_current","l10n_es.account_chart_template_common","False" "account_common_480","Gastos anticipados","480","asset_current","l10n_es.account_chart_template_common","False" "account_common_485","Ingresos anticipados","485","liability_current","l10n_es.account_chart_template_common","False" "account_common_4933","Deterioro de valor de créditos por operaciones comerciales con empresas del grupo","4933","liability_current","l10n_es.account_chart_template_common","True" "account_common_4934","Deterioro de valor de créditos por operaciones comerciales con empresas asociadas","4934","liability_current","l10n_es.account_chart_template_common","True" "account_common_4935","Deterioro de valor de créditos por operaciones comerciales con otras partes vinculadas","4935","liability_current","l10n_es.account_chart_template_common","True" "account_common_4994","Provisión por contratos onerosos","4994","liability_current","l10n_es.account_chart_template_common","True" "account_common_4999","Provisión para otras operaciones comerciales","4999","liability_current","l10n_es.account_chart_template_common","True" "account_common_500","Obligaciones y bonos a corto plazo","500","liability_current","l10n_es.account_chart_template_common","False" "account_common_502","Acciones o participaciones a corto plazo consideradas como pasivos financieros","502","liability_current","l10n_es.account_chart_template_common","False" "account_common_505","Deudas representadas en otros valores negociables a corto plazo","505","liability_current","l10n_es.account_chart_template_common","False" "account_common_506","Intereses a corto plazo de empréstitos y otras emisiones análogas","506","liability_current","l10n_es.account_chart_template_common","False" "account_common_507","Dividendos de acciones o participaciones consideradas como pasivos financieros","507","liability_current","l10n_es.account_chart_template_common","False" "account_common_5090","Obligaciones y bonos amortizados","5090","liability_current","l10n_es.account_chart_template_common","True" "account_common_5095","Otros valores negociables amortizados","5095","liability_current","l10n_es.account_chart_template_common","True" "account_common_5103","Deudas a corto plazo con entidades de crédito, empresas del grupo","5103","liability_current","l10n_es.account_chart_template_common","False" "account_common_5104","Deudas a corto plazo con entidades de crédito, empresas asociadas","5104","liability_current","l10n_es.account_chart_template_common","False" "account_common_5105","Deudas a corto plazo con otras entidades de crédito vinculadas","5105","liability_current","l10n_es.account_chart_template_common","False" "account_common_5113","Proveedores de inmovilizado a corto plazo, empresas del grupo","5113","liability_current","l10n_es.account_chart_template_common","False" "account_common_5114","Proveedores de inmovilizado a corto plazo, empresas asociadas","5114","liability_current","l10n_es.account_chart_template_common","False" "account_common_5115","Proveedores de inmovilizado a corto plazo, otras partes vinculadas","5115","liability_current","l10n_es.account_chart_template_common","False" "account_common_5123","Acreedores por arrendamiento financiero a corto plazo, empresas del grupo","5123","liability_current","l10n_es.account_chart_template_common","False" "account_common_5124","Acreedores por arrendamiento financiero a corto plazo, empresas asociadas","5124","liability_current","l10n_es.account_chart_template_common","False" "account_common_5125","Acreedores por arrendamiento financiero a corto plazo, otras partes vinculadas","5125","liability_current","l10n_es.account_chart_template_common","False" "account_common_5133","Otras deudas a corto plazo con empresas del grupo","5133","liability_current","l10n_es.account_chart_template_common","False" "account_common_5134","Otras deudas a corto plazo con empresas asociadas","5134","liability_current","l10n_es.account_chart_template_common","False" "account_common_5135","Otras deudas a corto plazo con otras partes vinculadas","5135","liability_current","l10n_es.account_chart_template_common","False" "account_common_5143","Intereses a corto plazo de deudas con empresas del grupo","5143","liability_current","l10n_es.account_chart_template_common","False" "account_common_5144","Intereses a corto plazo de deudas con empresas asociadas","5144","liability_current","l10n_es.account_chart_template_common","False" "account_common_5145","Intereses a corto plazo de deudas con otras partes vinculadas","5145","liability_current","l10n_es.account_chart_template_common","False" "account_common_5200","Préstamos a corto plazo de entidades de crédito","5200","liability_current","l10n_es.account_chart_template_common","True" "account_common_5201","Deudas a corto plazo por crédito dispuesto","5201","liability_current","l10n_es.account_chart_template_common","True" "account_common_5208","Deudas por efectos descontados","5208","liability_current","l10n_es.account_chart_template_common","True" "account_common_5209","Deudas por operaciones de “factoring”","5209","liability_current","l10n_es.account_chart_template_common","True" "account_common_521","Deudas a corto plazo","521","liability_current","l10n_es.account_chart_template_common","False" "account_common_522","Deudas a corto plazo transformables en subvenciones, donaciones y legados","522","liability_current","l10n_es.account_chart_template_common","False" "account_common_523","Proveedores de inmovilizado a corto plazo","523","liability_payable","l10n_es.account_chart_template_common","True" "account_common_524","Acreedores por arrendamiento financiero a corto plazo","524","liability_current","l10n_es.account_chart_template_common","False" "account_common_525","Efectos a pagar a corto plazo","525","liability_current","l10n_es.account_chart_template_common","False" "account_common_526","Dividendo activo a pagar","526","liability_payable","l10n_es.account_chart_template_common","True" "account_common_527","Intereses a corto plazo de deudas con entidades de crédito","527","liability_current","l10n_es.account_chart_template_common","False" "account_common_528","Intereses a corto plazo de deudas","528","liability_current","l10n_es.account_chart_template_common","False" "account_common_5290","Provisión a corto plazo por retribuciones al personal","5290","liability_current","l10n_es.account_chart_template_common","True" "account_common_5291","Provisión a corto plazo para impuestos","5291","liability_current","l10n_es.account_chart_template_common","True" "account_common_5292","Provisión a corto plazo para otras responsabilidades","5292","liability_current","l10n_es.account_chart_template_common","True" "account_common_5293","Provisión a corto plazo por desmantelamiento, retiro o rehabilitación del inmovilizado","5293","liability_current","l10n_es.account_chart_template_common","True" "account_common_5295","Provisión a corto plazo para actuaciones medioambientales","5295","liability_current","l10n_es.account_chart_template_common","True" "account_common_5303","Participaciones a corto plazo en empresas del grupo","5303","asset_current","l10n_es.account_chart_template_common","False" "account_common_5304","Participaciones a corto plazo en empresas asociadas","5304","asset_current","l10n_es.account_chart_template_common","False" "account_common_5305","Participaciones a corto plazo en otras partes vinculadas","5305","asset_current","l10n_es.account_chart_template_common","False" "account_common_5313","Valores representativos de deuda a corto plazo de empresas del grupo","5313","asset_current","l10n_es.account_chart_template_common","False" "account_common_5314","Valores representativos de deuda a corto plazo de empresas asociadas","5314","asset_current","l10n_es.account_chart_template_common","False" "account_common_5315","Valores representativos de deuda a corto plazo de otras partes vinculadas","5315","asset_current","l10n_es.account_chart_template_common","False" "account_common_5323","Créditos a corto plazo a empresas del grupo","5323","asset_current","l10n_es.account_chart_template_common","False" "account_common_5324","Créditos a corto plazo a empresas asociadas","5324","asset_current","l10n_es.account_chart_template_common","False" "account_common_5325","Créditos a corto plazo a otras partes vinculadas","5325","asset_current","l10n_es.account_chart_template_common","False" "account_common_5333","Intereses a corto plazo de valores representativos de deuda de empresas del grupo","5333","asset_current","l10n_es.account_chart_template_common","False" "account_common_5334","Intereses a corto plazo de valores representativos de deuda de empresas asociadas","5334","asset_current","l10n_es.account_chart_template_common","False" "account_common_5335","Intereses a corto plazo de valores representativos de deuda de otras partes vinculadas","5335","asset_current","l10n_es.account_chart_template_common","False" "account_common_5343","Intereses a corto plazo de créditos a empresas del grupo","5343","asset_current","l10n_es.account_chart_template_common","False" "account_common_5344","Intereses a corto plazo de créditos a empresas asociadas","5344","asset_current","l10n_es.account_chart_template_common","False" "account_common_5345","Intereses a corto plazo de créditos a otras partes vinculadas","5345","asset_current","l10n_es.account_chart_template_common","False" "account_common_5353","Dividendo a cobrar de inversiones financieras en empresas del grupo","5353","asset_current","l10n_es.account_chart_template_common","False" "account_common_5354","Dividendo a cobrar de inversiones financieras en empresas asociadas","5354","asset_current","l10n_es.account_chart_template_common","False" "account_common_5355","Dividendo a cobrar de inversiones financieras en otras partes vinculadas","5355","asset_current","l10n_es.account_chart_template_common","False" "account_common_5393","Desembolsos pendientes sobre participaciones a corto plazo en empresas del grupo","5393","asset_current","l10n_es.account_chart_template_common","False" "account_common_5394","Desembolsos pendientes sobre participaciones a corto plazo en empresas asociadas","5394","asset_current","l10n_es.account_chart_template_common","False" "account_common_5395","Desembolsos pendientes sobre participaciones a corto plazo en otras partes vinculadas","5395","asset_current","l10n_es.account_chart_template_common","False" "account_common_540","Inversiones financieras a corto plazo en instrumentos de patrimonio","540","asset_current","l10n_es.account_chart_template_common","False" "account_common_541","Valores representativos de deuda a corto plazo","541","asset_current","l10n_es.account_chart_template_common","False" "account_common_542","Créditos a corto plazo","542","asset_current","l10n_es.account_chart_template_common","False" "account_common_543","Créditos a corto plazo por enajenación de inmovilizado","543","asset_current","l10n_es.account_chart_template_common","False" "account_common_544","Créditos a corto plazo al personal","544","asset_current","l10n_es.account_chart_template_common","False" "account_common_545","Dividendo a cobrar","545","asset_current","l10n_es.account_chart_template_common","False" "account_common_546","Intereses a corto plazo de valores representativos de deudas","546","asset_current","l10n_es.account_chart_template_common","False" "account_common_547","Intereses a corto plazo de créditos","547","asset_current","l10n_es.account_chart_template_common","False" "account_common_548","Imposiciones a corto plazo","548","asset_current","l10n_es.account_chart_template_common","False" "account_common_549","Desembolsos pendientes sobre participaciones en el patrimonio neto a corto plazo","549","asset_current","l10n_es.account_chart_template_common","False" "account_common_550","Titular de la explotación","550","asset_current","l10n_es.account_chart_template_common","False" "account_common_5523","Cuenta corriente con empresas del grupo","5523","asset_current","l10n_es.account_chart_template_common","False" "account_common_5524","Cuenta corriente con empresas asociadas","5524","asset_current","l10n_es.account_chart_template_common","False" "account_common_5525","Cuenta corriente con otras partes vinculadas","5525","asset_current","l10n_es.account_chart_template_common","False" "account_common_554","Cuenta corriente con uniones temporales de empresas y comunidades de bienes","554","asset_current","l10n_es.account_chart_template_common","False" "account_common_555","Partidas pendientes de aplicación","555","liability_current","l10n_es.account_chart_template_common","False" "account_common_5563","Desembolsos exigidos sobre participaciones, empresas del grupo","5563","liability_current","l10n_es.account_chart_template_common","False" "account_common_5564","Desembolsos exigidos sobre participaciones, empresas asociadas","5564","liability_current","l10n_es.account_chart_template_common","False" "account_common_5565","Desembolsos exigidos sobre participaciones, otras partes vinculadas","5565","liability_current","l10n_es.account_chart_template_common","False" "account_common_5566","Desembolsos exigidos sobre participaciones de otras empresas","5566","liability_current","l10n_es.account_chart_template_common","False" "account_common_557","Dividendo activo a cuenta","557","asset_current","l10n_es.account_chart_template_common","False" "account_common_5580","Socios por desembolsos exigidos sobre acciones o participaciones ordinarias","5580","asset_current","l10n_es.account_chart_template_common","False" "account_common_5585","Socios por desembolsos exigidos sobre acciones o participaciones consideradas como pasivos financieros","5585","liability_current","l10n_es.account_chart_template_common","False" "account_common_5590","Activos por derivados financieros a corto plazo, cartera de negociación","5590","asset_current","l10n_es.account_chart_template_common","False" "account_common_5595","Pasivos por derivados financieros a corto plazo, cartera de negociación","5595","liability_current","l10n_es.account_chart_template_common","False" "account_common_560","Fianzas recibidas a corto plazo","560","liability_current","l10n_es.account_chart_template_common","False" "account_common_561","Depósitos recibidos a corto plazo","561","liability_current","l10n_es.account_chart_template_common","False" "account_common_565","Fianzas constituidas a corto plazo","565","asset_current","l10n_es.account_chart_template_common","False" "account_common_566","Depósitos constituidos a corto plazo","566","asset_current","l10n_es.account_chart_template_common","False" "account_common_567","Intereses pagados por anticipado","567","asset_current","l10n_es.account_chart_template_common","False" "account_common_568","Intereses cobrados por anticipado","568","liability_current","l10n_es.account_chart_template_common","False" "account_common_570","Caja, euros","570","asset_cash","l10n_es.account_chart_template_common","False" "account_common_571","Caja, moneda extranjera","571","asset_cash","l10n_es.account_chart_template_common","False" "pgc_572_child","Bancos e instituciones de crédito c/c vista, euros","572","asset_cash","l10n_es.account_chart_template_common","False" "account_common_572998","Cuenta transitoria","572998","asset_current","l10n_es.account_chart_template_common","False" "account_common_573","Bancos e instituciones de crédito c/c vista, moneda extranjera","573","asset_cash","l10n_es.account_chart_template_common","False" "account_common_574","Bancos e instituciones de crédito, cuentas de ahorro, euros","574","asset_cash","l10n_es.account_chart_template_common","False" "account_common_575","Bancos e instituciones de crédito, cuentas de ahorro, moneda extranjera","575","asset_cash","l10n_es.account_chart_template_common","False" "account_common_576","Inversiones a corto plazo de gran liquidez","576","asset_current","l10n_es.account_chart_template_common","False" "account_common_5933","Deterioro de valor de participaciones a corto plazo en empresas del grupo","5933","asset_current","l10n_es.account_chart_template_common","False" "account_common_5934","Deterioro de valor de participaciones a corto plazo en empresas asociadas","5934","asset_current","l10n_es.account_chart_template_common","False" "account_common_5943","Deterioro de valor de valores representativos de deuda a corto plazo de empresas del grupo","5943","asset_current","l10n_es.account_chart_template_common","False" "account_common_5944","Deterioro de valor de valores representativos de deuda a corto plazo de empresas asociadas","5944","asset_current","l10n_es.account_chart_template_common","False" "account_common_5945","Deterioro de valor de valores representativos de deuda a corto plazo de otras partes vinculadas","5945","asset_current","l10n_es.account_chart_template_common","False" "account_common_5953","Deterioro de valor de créditos a corto plazo a empresas del grupo","5953","asset_current","l10n_es.account_chart_template_common","False" "account_common_5954","Deterioro de valor de créditos a corto plazo a empresas asociadas","5954","asset_current","l10n_es.account_chart_template_common","False" "account_common_5955","Deterioro de valor de créditos a corto plazo a otras partes vinculadas","5955","asset_current","l10n_es.account_chart_template_common","False" "account_common_597","Deterioro de valor de valores representativos de deuda a corto plazo","597","asset_current","l10n_es.account_chart_template_common","False" "account_common_598","Deterioro de valor de créditos a corto plazo","598","asset_current","l10n_es.account_chart_template_common","False" "account_common_600","Compras de mercaderías","600","expense","l10n_es.account_chart_template_common","False" "account_common_601","Compras de materias primas","601","expense","l10n_es.account_chart_template_common","False" "account_common_602","Compras de otros aprovisionamientos","602","expense","l10n_es.account_chart_template_common","False" "account_common_6060","Descuentos sobre compras por pronto pago de mercaderías","6060","expense","l10n_es.account_chart_template_common","False" "account_common_6061","Descuentos sobre compras por pronto pago de materias primas","6061","expense","l10n_es.account_chart_template_common","False" "account_common_6062","Descuentos sobre compras por pronto pago de otros aprovisionamientos","6062","expense","l10n_es.account_chart_template_common","False" "account_common_607","Trabajos realizados por otras empresas","607","expense","l10n_es.account_chart_template_common","False" "account_common_6080","Devoluciones de compras de mercaderías","6080","expense","l10n_es.account_chart_template_common","False" "account_common_6081","Devoluciones de compras de materias primas","6081","expense","l10n_es.account_chart_template_common","False" "account_common_6082","Devoluciones de compras de otros aprovisionamientos","6082","expense","l10n_es.account_chart_template_common","False" "account_common_6090","""Rappels"" por compras de mercaderías","6090","expense","l10n_es.account_chart_template_common","False" "account_common_6091","""Rappels"" por compras de materias primas","6091","expense","l10n_es.account_chart_template_common","False" "account_common_6092","""Rappels"" por compras de otros aprovisionamientos","6092","expense","l10n_es.account_chart_template_common","False" "account_common_610","Variación de existencias de mercaderías","610","expense","l10n_es.account_chart_template_common","False" "account_common_611","Variación de existencias de materias primas","611","expense","l10n_es.account_chart_template_common","False" "account_common_612","Variación de existencias de otros aprovisionamientos","612","expense","l10n_es.account_chart_template_common","False" "account_common_620","Gastos en investigación y desarrollo del ejercicio","620","expense","l10n_es.account_chart_template_common","False" "account_common_621","Arrendamientos y cánones","621","expense","l10n_es.account_chart_template_common","False" "account_common_622","Reparaciones y conservación","622","expense","l10n_es.account_chart_template_common","False" "account_common_623","Servicios de profesionales independientes","623","expense","l10n_es.account_chart_template_common","False" "account_common_624","Transportes","624","expense","l10n_es.account_chart_template_common","False" "account_common_625","Primas de seguros","625","expense","l10n_es.account_chart_template_common","False" "account_common_626","Servicios bancarios y similares","626","expense","l10n_es.account_chart_template_common","False" "account_common_627","Publicidad, propaganda y relaciones públicas","627","expense","l10n_es.account_chart_template_common","False" "account_common_628","Suministros","628","expense","l10n_es.account_chart_template_common","False" "account_common_629","Otros servicios","629","expense","l10n_es.account_chart_template_common","False" "account_common_6300","Impuesto corriente","6300","expense","l10n_es.account_chart_template_common","False" "account_common_6301","Impuesto diferido","6301","expense","l10n_es.account_chart_template_common","False" "account_common_631","Otros tributos","631","expense","l10n_es.account_chart_template_common","False" "account_common_633","Ajustes negativos en la imposición sobre beneficios","633","expense","l10n_es.account_chart_template_common","False" "account_common_6341","Ajustes negativos en IVA de activo corriente","6341","expense","l10n_es.account_chart_template_common","False" "account_common_6342","Ajustes negativos en IVA de inversiones","6342","expense","l10n_es.account_chart_template_common","False" "account_common_636","Devolución de impuestos","636","expense","l10n_es.account_chart_template_common","False" "account_common_638","Ajustes positivos en la imposición sobre beneficios","638","expense","l10n_es.account_chart_template_common","False" "account_common_6391","Ajustes positivos en IVA de activo corriente","6391","expense","l10n_es.account_chart_template_common","False" "account_common_6392","Ajustes positivos en IVA de inversiones","6392","expense","l10n_es.account_chart_template_common","False" "account_common_640","Sueldos y salarios","640","expense","l10n_es.account_chart_template_common","False" "account_common_641","Indemnizaciones","641","expense","l10n_es.account_chart_template_common","False" "account_common_642","Seguridad Social a cargo de la empresa","642","expense","l10n_es.account_chart_template_common","False" "account_common_649","Otros gastos sociales","649","expense","l10n_es.account_chart_template_common","False" "account_common_660","Gastos financieros por actualización de provisiones","660","expense","l10n_es.account_chart_template_common","False" "account_common_6610","Intereses de obligaciones y bonos, empresas del grupo","6610","expense","l10n_es.account_chart_template_common","False" "account_common_6611","Intereses de obligaciones y bonos, empresas asociadas","6611","expense","l10n_es.account_chart_template_common","False" "account_common_6612","Intereses de obligaciones y bonos, otras partes vinculadas","6612","expense","l10n_es.account_chart_template_common","False" "account_common_6613","Intereses de obligaciones y bonos, otras empresas","6613","expense","l10n_es.account_chart_template_common","False" "account_common_6615","Intereses de obligaciones y bonos a corto plazo, empresas del grupo","6615","expense","l10n_es.account_chart_template_common","False" "account_common_6616","Intereses de obligaciones y bonos a corto plazo, empresas asociadas","6616","expense","l10n_es.account_chart_template_common","False" "account_common_6617","Intereses de obligaciones y bonos a corto plazo, otras partes vinculadas","6617","expense","l10n_es.account_chart_template_common","False" "account_common_6618","Intereses de obligaciones y bonos a corto plazo, otras empresas","6618","expense","l10n_es.account_chart_template_common","False" "account_common_6620","Intereses de deudas, empresas del grupo","6620","expense","l10n_es.account_chart_template_common","False" "account_common_6621","Intereses de deudas, empresas asociadas","6621","expense","l10n_es.account_chart_template_common","False" "account_common_6622","Intereses de deudas, otras partes vinculadas","6622","expense","l10n_es.account_chart_template_common","False" "account_common_6623","Intereses de deudas con entidades de crédito","6623","expense","l10n_es.account_chart_template_common","False" "account_common_6624","Intereses de deudas, otras empresas","6624","expense","l10n_es.account_chart_template_common","False" "account_common_6640","Dividendos de pasivos, empresas del grupo","6640","expense","l10n_es.account_chart_template_common","False" "account_common_6641","Dividendos de pasivos, empresas asociadas","6641","expense","l10n_es.account_chart_template_common","False" "account_common_6642","Dividendos de pasivos, otras partes vinculadas","6642","expense","l10n_es.account_chart_template_common","False" "account_common_6643","Dividendos de pasivos, otras empresas","6643","expense","l10n_es.account_chart_template_common","False" "account_common_6650","Intereses por descuento de efectos en entidades de crédito del grupo","6650","expense","l10n_es.account_chart_template_common","False" "account_common_6651","Intereses por descuento de efectos en entidades de crédito asociadas","6651","expense","l10n_es.account_chart_template_common","False" "account_common_6652","Intereses por descuento de efectos en entidades de crédito vinculadas","6652","expense","l10n_es.account_chart_template_common","False" "account_common_6653","Intereses por descuento de efectos en otras entidades de crédito","6653","expense","l10n_es.account_chart_template_common","False" "account_common_6654","Intereses por operaciones de ""factoring"" con entidades de crédito del grupo","6654","expense","l10n_es.account_chart_template_common","False" "account_common_6655","Intereses por operaciones de ""factoring"" con entidades de crédito asociadas","6655","expense","l10n_es.account_chart_template_common","False" "account_common_6656","Intereses por operaciones de ""factoring"" con entidades de crédito vinculadas","6656","expense","l10n_es.account_chart_template_common","False" "account_common_6657","Intereses por operaciones de ""factoring"" con otras entidades de crédito","6657","expense","l10n_es.account_chart_template_common","False" "account_common_6660","Pérdidas en valores representativos de deuda, empresas del grupo","6660","expense","l10n_es.account_chart_template_common","False" "account_common_6661","Pérdidas en valores representativos de deuda, empresas asociadas","6661","expense","l10n_es.account_chart_template_common","False" "account_common_6662","Pérdidas en valores representativos de deuda, otras partes vinculadas","6662","expense","l10n_es.account_chart_template_common","False" "account_common_6663","Pérdidas en valores representativos de deuda, otras empresas","6663","expense","l10n_es.account_chart_template_common","False" "account_common_6665","Pérdidas en valores representativos de deuda a corto plazo, empresas del grupo","6665","expense","l10n_es.account_chart_template_common","False" "account_common_6666","Pérdidas en valores representativos de deuda a corto plazo, empresas asociadas","6666","expense","l10n_es.account_chart_template_common","False" "account_common_6667","Pérdidas en valores representativos de deuda a corto plazo, otras partes vinculadas","6667","expense","l10n_es.account_chart_template_common","False" "account_common_6668","Pérdidas en valores representativos de deuda a corto plazo, otras empresas","6668","expense","l10n_es.account_chart_template_common","False" "account_common_6670","Pérdidas de créditos, empresas del grupo","6670","expense","l10n_es.account_chart_template_common","False" "account_common_6671","Pérdidas de créditos, empresas asociadas","6671","expense","l10n_es.account_chart_template_common","False" "account_common_6672","Pérdidas de créditos, otras partes vinculadas","6672","expense","l10n_es.account_chart_template_common","False" "account_common_6673","Pérdidas de créditos, otras empresas","6673","expense","l10n_es.account_chart_template_common","False" "account_common_6675","Pérdidas de créditos a corto plazo, empresas del grupo","6675","expense","l10n_es.account_chart_template_common","False" "account_common_6676","Pérdidas de créditos a corto plazo, empresas asociadas","6676","expense","l10n_es.account_chart_template_common","False" "account_common_6677","Pérdidas de créditos a corto plazo, otras partes vinculadas","6677","expense","l10n_es.account_chart_template_common","False" "account_common_6678","Pérdidas de créditos a corto plazo, otras empresas","6678","expense","l10n_es.account_chart_template_common","False" "account_common_668","Diferencias negativas de cambio","668","expense","l10n_es.account_chart_template_common","False" "account_common_669","Otros gastos financieros","669","expense","l10n_es.account_chart_template_common","False" "account_common_670","Pérdidas procedentes del inmovilizado intangible","670","expense","l10n_es.account_chart_template_common","False" "account_common_672","Pérdidas procedentes de las inversiones inmobiliarias","672","expense","l10n_es.account_chart_template_common","False" "account_common_6733","Pérdidas procedentes de participaciones en, empresas del grupo","6733","expense","l10n_es.account_chart_template_common","False" "account_common_6734","Pérdidas procedentes de participaciones, empresas asociadas","6734","expense","l10n_es.account_chart_template_common","False" "account_common_6735","Pérdidas procedentes de participaciones, otras partes vinculadas","6735","expense","l10n_es.account_chart_template_common","False" "account_common_675","Pérdidas por operaciones con obligaciones propias","675","expense","l10n_es.account_chart_template_common","False" "account_common_678","Gastos excepcionales","678","expense","l10n_es.account_chart_template_common","False" "account_common_680","Amortización del inmovilizado intangible","680","expense","l10n_es.account_chart_template_common","False" "account_common_681","Amortización del inmovilizado material","681","expense","l10n_es.account_chart_template_common","False" "account_common_682","Amortización de las inversiones inmobiliarias","682","expense","l10n_es.account_chart_template_common","False" "account_common_690","Pérdidas por deterioro del inmovilizado intangible","690","expense","l10n_es.account_chart_template_common","False" "account_common_692","Pérdidas por deterioro de las inversiones inmobiliarias","692","expense","l10n_es.account_chart_template_common","False" "account_common_6930","Pérdidas por deterioro de productos terminados y en curso de fabricación","6930","expense","l10n_es.account_chart_template_common","False" "account_common_6931","Pérdidas por deterioro de mercaderías","6931","expense","l10n_es.account_chart_template_common","False" "account_common_6932","Pérdidas por deterioro de materias primas","6932","expense","l10n_es.account_chart_template_common","False" "account_common_6933","Pérdidas por deterioro de otros aprovisionamientos","6933","expense","l10n_es.account_chart_template_common","False" "account_common_6954","Dotación a la provisión por contratos onerosos","6954","expense","l10n_es.account_chart_template_common","False" "account_common_6959","Dotación a la provisión para otras operaciones comerciales","6959","expense","l10n_es.account_chart_template_common","False" "account_common_6960","Pérdidas por deterioro de participaciones en instrumentos de patrimonio neto, empresas del grupo","6960","expense","l10n_es.account_chart_template_common","False" "account_common_6961","Pérdidas por deterioro de participaciones en instrumentos de patrimonio neto, empresas asociadas","6961","expense","l10n_es.account_chart_template_common","False" "account_common_6962","Pérdidas por deterioro de participaciones en instrumentos de patrimonio neto, otras partes vinculadas","6962","expense","l10n_es.account_chart_template_common","False" "account_common_6963","Pérdidas por deterioro de participaciones en instrumentos de patrimonio neto, otras empresas","6963","expense","l10n_es.account_chart_template_common","False" "account_common_6965","Pérdidas por deterioro en valores representativos de deuda, empresas del grupo","6965","expense","l10n_es.account_chart_template_common","False" "account_common_6966","Pérdidas por deterioro en valores representativos de deuda, empresas asociadas","6966","expense","l10n_es.account_chart_template_common","False" "account_common_6967","Pérdidas por deterioro en valores representativos de deuda, otras partes vinculadas","6967","expense","l10n_es.account_chart_template_common","False" "account_common_6968","Pérdidas por deterioro en valores representativos de deuda, otras empresas","6968","expense","l10n_es.account_chart_template_common","False" "account_common_6970","Pérdidas por deterioro de créditos, empresas del grupo","6970","expense","l10n_es.account_chart_template_common","False" "account_common_6971","Pérdidas por deterioro de créditos, empresas asociadas","6971","expense","l10n_es.account_chart_template_common","False" "account_common_6972","Pérdidas por deterioro de créditos, otras partes vinculadas","6972","expense","l10n_es.account_chart_template_common","False" "account_common_6973","Pérdidas por deterioro de créditos, otras empresas","6973","expense","l10n_es.account_chart_template_common","False" "account_common_6980","Pérdidas por deterioro de participaciones en instrumentos de patrimonio neto a corto plazo, empresas del grupo","6980","expense","l10n_es.account_chart_template_common","False" "account_common_6981","Pérdidas por deterioro de participaciones en instrumentos de patrimonio neto a corto plazo, empresas asociadas","6981","expense","l10n_es.account_chart_template_common","False" "account_common_6985","Pérdidas por deterioro en valores representativos de deuda a corto plazo, empresas del grupo","6985","expense","l10n_es.account_chart_template_common","False" "account_common_6986","Pérdidas por deterioro en valores representativos de deuda a corto plazo, empresas asociadas","6986","expense","l10n_es.account_chart_template_common","False" "account_common_6987","Pérdidas por deterioro en valores representativos de deuda a corto plazo, otras partes vinculadas","6987","expense","l10n_es.account_chart_template_common","False" "account_common_6988","Pérdidas por deterioro en valores representativos de deuda a corto plazo, otras empresas","6988","expense","l10n_es.account_chart_template_common","False" "account_common_6990","Pérdidas por deterioro de créditos a corto plazo, empresas del grupo","6990","expense","l10n_es.account_chart_template_common","False" "account_common_6991","Pérdidas por deterioro de créditos a corto plazo, empresas asociadas","6991","expense","l10n_es.account_chart_template_common","False" "account_common_6992","Pérdidas por deterioro de créditos a corto plazo, otras partes vinculadas","6992","expense","l10n_es.account_chart_template_common","False" "account_common_6993","Pérdidas por deterioro de créditos a corto plazo, otras empresas","6993","expense","l10n_es.account_chart_template_common","False" "account_common_7000","Ventas de mercaderías en España","7000","income","l10n_es.account_chart_template_common","False" "account_common_7001","Ventas de mercaderías Intracomunitarias","7001","income","l10n_es.account_chart_template_common","False" "account_common_7002","Ventas de mercaderías Exportación","7002","income","l10n_es.account_chart_template_common","False" "account_common_7010","Ventas de productos terminados en España","7010","income","l10n_es.account_chart_template_common","False" "account_common_7011","Ventas de productos terminados Intracomunitarias","7011","income","l10n_es.account_chart_template_common","False" "account_common_7012","Ventas de productos terminados Exportación","7012","income","l10n_es.account_chart_template_common","False" "account_common_7020","Ventas de productos semiterminados en España","7020","income","l10n_es.account_chart_template_common","False" "account_common_7021","Ventas de productos semiterminados Intracomunitarias","7021","income","l10n_es.account_chart_template_common","False" "account_common_7022","Ventas de productos semiterminados Exportación","7022","income","l10n_es.account_chart_template_common","False" "account_common_7030","Ventas de subproductos y residuos en España","7030","income","l10n_es.account_chart_template_common","False" "account_common_7031","Ventas de subproductos y residuos Intracomunitarias","7031","income","l10n_es.account_chart_template_common","False" "account_common_7032","Ventas de subproductos y residuos Exportación","7032","income","l10n_es.account_chart_template_common","False" "account_common_7040","Ventas de envases y embalajes en España","7040","income","l10n_es.account_chart_template_common","False" "account_common_7041","Ventas de envases y embalajes Intracomunitarias","7041","income","l10n_es.account_chart_template_common","False" "account_common_7042","Ventas de envases y embalajes Exportación","7042","income","l10n_es.account_chart_template_common","False" "account_common_7050","Prestaciones de servicios en España","7050","income","l10n_es.account_chart_template_common","False" "account_common_7051","Prestaciones de servicios Intracomunitarias","7051","income","l10n_es.account_chart_template_common","False" "account_common_7052","Prestaciones de servicios fuera de la UE","7052","income","l10n_es.account_chart_template_common","False" "account_common_7060","Descuentos sobre ventas por pronto pago de mercaderías","7060","income","l10n_es.account_chart_template_common","False" "account_common_7061","Descuentos sobre ventas por pronto pago de productos terminados","7061","income","l10n_es.account_chart_template_common","False" "account_common_7062","Descuentos sobre ventas por pronto pago de productos semiterminados","7062","income","l10n_es.account_chart_template_common","False" "account_common_7063","Descuentos sobre ventas por pronto pago de subproductos y residuos","7063","income","l10n_es.account_chart_template_common","False" "account_common_7080","Devoluciones de ventas de mercaderías","7080","income","l10n_es.account_chart_template_common","False" "account_common_7081","Devoluciones de ventas de productos terminados","7081","income","l10n_es.account_chart_template_common","False" "account_common_7082","Devoluciones de ventas de productos semiterminados","7082","income","l10n_es.account_chart_template_common","False" "account_common_7083","Devoluciones de ventas de subproductos y residuos","7083","income","l10n_es.account_chart_template_common","False" "account_common_7084","Devoluciones de ventas de envases y embalajes","7084","income","l10n_es.account_chart_template_common","False" "account_common_7090","""Rappels"" sobre ventas de mercaderías","7090","income","l10n_es.account_chart_template_common","False" "account_common_7091","""Rappels"" sobre ventas de productos terminados","7091","income","l10n_es.account_chart_template_common","False" "account_common_7092","""Rappels"" sobre ventas de productos semiterminados","7092","income","l10n_es.account_chart_template_common","False" "account_common_7093","""Rappels"" sobre ventas de subproductos y residuos","7093","income","l10n_es.account_chart_template_common","False" "account_common_7094","""Rappels"" sobre ventas de envases y embalajes","7094","income","l10n_es.account_chart_template_common","False" "account_common_710","Variación de existencias de productos en curso","710","income","l10n_es.account_chart_template_common","False" "account_common_711","Variación de existencias de productos semiterminados","711","income","l10n_es.account_chart_template_common","False" "account_common_712","Variación de existencias de productos terminados","712","income","l10n_es.account_chart_template_common","False" "account_common_713","Variación de existencias de subproductos, residuos y materiales recuperados","713","income","l10n_es.account_chart_template_common","False" "account_common_730","Trabajos realizados para el inmovilizado intangible","730","income","l10n_es.account_chart_template_common","False" "account_common_731","Trabajos realizados para el inmovilizado material","731","income","l10n_es.account_chart_template_common","False" "account_common_732","Trabajos realizados en inversiones inmobiliarias","732","income","l10n_es.account_chart_template_common","False" "account_common_733","Trabajos realizados para el inmovilizado material en curso","733","income","l10n_es.account_chart_template_common","False" "account_common_740","Subvenciones, donaciones y legados a la explotación","740","income","l10n_es.account_chart_template_common","False" "account_common_746","Subvenciones, donaciones y legados de capital transferidos al resultado del ejercicio de carácter no financiero","746","income","l10n_es.account_chart_template_common","False" "account_common_7461","Subvenciones, donaciones y legados de capital transferidos al resultado del ejercicio de carácter financiero","7461","income","l10n_es.account_chart_template_common","False" "account_common_747","Otras subvenciones, donaciones y legados transferidos al resultado del ejercicio","747","income","l10n_es.account_chart_template_common","False" "account_common_7510","Pérdida transferido (gestor)","7510","income","l10n_es.account_chart_template_common","False" "account_common_7511","Beneficio atribuido (partícipe o asociado no gestor)","7511","income","l10n_es.account_chart_template_common","False" "account_common_752","Ingresos por arrendamientos","752","income","l10n_es.account_chart_template_common","False" "account_common_753","Ingresos de propiedad industrial cedida en explotación","753","income","l10n_es.account_chart_template_common","False" "account_common_754","Ingresos por comisiones","754","income","l10n_es.account_chart_template_common","False" "account_common_755","Ingresos por servicios al personal","755","income","l10n_es.account_chart_template_common","False" "account_common_759","Ingresos por servicios diversos","759","income","l10n_es.account_chart_template_common","False" "account_common_7600","Ingresos de participaciones en instrumentos de patrimonio, empresas del grupo","7600","income","l10n_es.account_chart_template_common","False" "account_common_7601","Ingresos de participaciones en instrumentos de patrimonio, empresas asociadas","7601","income","l10n_es.account_chart_template_common","False" "account_common_7602","Ingresos de participaciones en instrumentos de patrimonio, otras partes vinculadas","7602","income","l10n_es.account_chart_template_common","False" "account_common_7603","Ingresos de participaciones en instrumentos de patrimonio, otras empresas","7603","income","l10n_es.account_chart_template_common","False" "account_common_7610","Ingresos de valores representativos de deuda, empresas del grupo","7610","income","l10n_es.account_chart_template_common","False" "account_common_7611","Ingresos de valores representativos de deuda, empresas asociadas","7611","income","l10n_es.account_chart_template_common","False" "account_common_7612","Ingresos de valores representativos de deuda, otras partes vinculadas","7612","income","l10n_es.account_chart_template_common","False" "account_common_7613","Ingresos de valores representativos de deuda, otras empresas","7613","income","l10n_es.account_chart_template_common","False" "account_common_76200","Ingresos de créditos a largo plazo, empresas del grupo","76200","income","l10n_es.account_chart_template_common","False" "account_common_76201","Ingresos de créditos a largo plazo, empresas asociadas","76201","income","l10n_es.account_chart_template_common","False" "account_common_76202","Ingresos de créditos a largo plazo, otras partes vinculadas","76202","income","l10n_es.account_chart_template_common","False" "account_common_76203","Ingresos de créditos a largo plazo, otras empresas","76203","income","l10n_es.account_chart_template_common","False" "account_common_76210","Ingresos de créditos a corto plazo, empresas del grupo","76210","income","l10n_es.account_chart_template_common","False" "account_common_76211","Ingresos de créditos a corto plazo, empresas asociadas","76211","income","l10n_es.account_chart_template_common","False" "account_common_76212","Ingresos de créditos a corto plazo, otras partes vinculadas","76212","income","l10n_es.account_chart_template_common","False" "account_common_76213","Ingresos de créditos a corto plazo, otras empresas","76213","income","l10n_es.account_chart_template_common","False" "account_common_7660","Beneficios en valores representativos de deuda a largo plazo, empresas del grupo","7660","income","l10n_es.account_chart_template_common","False" "account_common_7661","Beneficios en valores representativos de deuda a largo plazo, empresas asociadas","7661","income","l10n_es.account_chart_template_common","False" "account_common_7662","Beneficios en valores representativos de deuda a largo plazo, otras partes vinculadas","7662","income","l10n_es.account_chart_template_common","False" "account_common_7663","Beneficios en valores representativos de deuda a largo plazo, otras empresas","7663","income","l10n_es.account_chart_template_common","False" "account_common_7665","Beneficios en valores representativos de deuda a corto plazo, empresas del grupo","7665","income","l10n_es.account_chart_template_common","False" "account_common_7666","Beneficios en valores representativos de deuda a corto plazo, empresas asociadas","7666","income","l10n_es.account_chart_template_common","False" "account_common_7667","Beneficios en valores representativos de deuda a corto plazo, otras partes vinculadas","7667","income","l10n_es.account_chart_template_common","False" "account_common_7668","Beneficios en valores representativos de deuda a corto plazo, otras empresas","7668","income","l10n_es.account_chart_template_common","False" "account_common_768","Diferencias positivas de cambio","768","income_other","l10n_es.account_chart_template_common","False" "account_common_769","Otros ingresos financieros","769","income","l10n_es.account_chart_template_common","False" "account_common_770","Beneficios procedentes del inmovilizado intangible","770","income","l10n_es.account_chart_template_common","False" "account_common_771","Beneficios procedentes del inmovilizado material","771","income","l10n_es.account_chart_template_common","False" "account_common_772","Beneficios procedentes de las inversiones inmobiliarias","772","income","l10n_es.account_chart_template_common","False" "account_common_7733","Beneficios procedentes de participaciones a largo plazo, empresas del grupo","7733","income","l10n_es.account_chart_template_common","False" "account_common_7734","Beneficios procedentes de participaciones a largo plazo, empresas asociadas","7734","income","l10n_es.account_chart_template_common","False" "account_common_7735","Beneficios procedentes de participaciones a largo plazo, otras partes vinculadas","7735","income","l10n_es.account_chart_template_common","False" "account_common_775","Beneficos por operaciones con obligaciones propias","775","income","l10n_es.account_chart_template_common","False" "account_common_778","Ingresos excepcionales","778","income","l10n_es.account_chart_template_common","False" "account_common_790","Reversión del deterioro del inmovilizado intangible","790","income","l10n_es.account_chart_template_common","False" "account_common_792","Reversión del deterioro de las inversiones inmobiliarias","792","income","l10n_es.account_chart_template_common","False" "account_common_7930","Reversión del deterioro de productos terminados y en curso de fabricación","7930","income","l10n_es.account_chart_template_common","False" "account_common_7931","Reversión del deterioro de mercaderías","7931","income","l10n_es.account_chart_template_common","False" "account_common_7932","Reversión del deterioro de materias primas","7932","income","l10n_es.account_chart_template_common","False" "account_common_7933","Reversión del deterioro de otros aprovisionamientos","7933","income","l10n_es.account_chart_template_common","False" "account_common_7951","Exceso de provisión para impuestos","7951","income","l10n_es.account_chart_template_common","False" "account_common_7952","Exceso de provisión para otras responsabilidades","7952","income","l10n_es.account_chart_template_common","False" "account_common_79544","Exceso de provisión por contratos onerosos","79544","income","l10n_es.account_chart_template_common","False" "account_common_79549","Exceso de provisión para otras operaciones comerciales","79549","income","l10n_es.account_chart_template_common","False" "account_common_7955","Exceso de provisión para actuaciones medioambientales","7955","income","l10n_es.account_chart_template_common","False" "account_common_7960","Reversión del deterioro de participaciones en instrumentos de patrimonio neto a largo plazo, empresas del grupo","7960","income","l10n_es.account_chart_template_common","False" "account_common_7961","Reversión del deterioro de participaciones en instrumentos de patrimonio neto a largo plazo, empresas asociadas","7961","income","l10n_es.account_chart_template_common","False" "account_common_7965","Reversión del deterioro de valores representativos de deuda a largo plazo, empresas del grupo","7965","income","l10n_es.account_chart_template_common","False" "account_common_7966","Reversión del deterioro de valores representativos de deuda a largo plazo, empresas asociadas","7966","income","l10n_es.account_chart_template_common","False" "account_common_7967","Reversión del deterioro de valores representativos de deuda a largo plazo, otras partes vinculadas","7967","income","l10n_es.account_chart_template_common","False" "account_common_7968","Reversión del deterioro de valores representativos de deuda a largo plazo, otras empresas","7968","income","l10n_es.account_chart_template_common","False" "account_common_7970","Reversión del deterioro de créditos a largo plazo, empresas del grupo","7970","income","l10n_es.account_chart_template_common","False" "account_common_7971","Reversión del deterioro de créditos a largo plazo, empresas asociadas","7971","income","l10n_es.account_chart_template_common","False" "account_common_7972","Reversión del deterioro de créditos a largo plazo, otras partes vinculadas","7972","income","l10n_es.account_chart_template_common","False" "account_common_7973","Reversión del deterioro de créditos a largo plazo, otras empresas","7973","income","l10n_es.account_chart_template_common","False" "account_common_7980","Reversión del deterioro de participaciones en instrumentos de patrimonio neto a corto plazo, empresas del grupo","7980","income","l10n_es.account_chart_template_common","False" "account_common_7981","Reversión del deterioro de participaciones en instrumentos de patrimonio neto a corto plazo, empresas asociadas","7981","income","l10n_es.account_chart_template_common","False" "account_common_7985","Reversión del deterioro de valores representativos de deuda a corto plazo, empresas del grupo","7985","income","l10n_es.account_chart_template_common","False" "account_common_7986","Reversión del deterioro de valores representativos de deuda a corto plazo, empresas asociadas","7986","income","l10n_es.account_chart_template_common","False" "account_common_7987","Reversión del deterioro de valores representativos de deuda a corto plazo, otras partes vinculadas","7987","income","l10n_es.account_chart_template_common","False" "account_common_7988","Reversión del deterioro de valores representativos de deuda a corto plazo, otras empresas","7988","income","l10n_es.account_chart_template_common","False" "account_common_7990","Reversión del deterioro de créditos a corto plazo, empresas del grupo","7990","income","l10n_es.account_chart_template_common","False" "account_common_7991","Reversión del deterioro de créditos a corto plazo, empresas asociadas","7991","income","l10n_es.account_chart_template_common","False" "account_common_7992","Reversión del deterioro de créditos a corto plazo, otras partes vinculadas","7992","income","l10n_es.account_chart_template_common","False" "account_common_7993","Reversión del deterioro de créditos a corto plazo, otras empresas","7993","income","l10n_es.account_chart_template_common","False"