"id","name","code","account_type","chart_template_id/id"
"account_pymes_100","Capital social","100","equity","l10n_es.account_chart_template_pymes"
"account_pymes_1030","Socios por desembolsos no exigidos, capital social","1030","equity","l10n_es.account_chart_template_pymes"
"account_pymes_1034","Socios por desembolsos no exigidos, capital pendiente de inscripción","1034","equity","l10n_es.account_chart_template_pymes"
"account_pymes_1040","Socios por aportaciones no dinerarias pendientes, capital social","1040","equity","l10n_es.account_chart_template_pymes"
"account_pymes_1044","Socios por aportaciones no dinerarias pendientes, capital pendiente de inscripción","1044","equity","l10n_es.account_chart_template_pymes"
"account_pymes_120","Remanente","120","equity","l10n_es.account_chart_template_pymes"
"account_pymes_121","Resultados negativos de ejercicios anteriores","121","equity","l10n_es.account_chart_template_pymes"
"account_pymes_129","Resultado del ejercicio","129","equity_unaffected","l10n_es.account_chart_template_pymes"
"account_pymes_130","Subvenciones oficiales de capital","130","equity","l10n_es.account_chart_template_pymes"
"account_pymes_132","Otras subvenciones, donaciones y legados","132","equity","l10n_es.account_chart_template_pymes"
"account_pymes_2403","Participaciones en empresas del grupo","2403","asset_fixed","l10n_es.account_chart_template_pymes"
"account_pymes_2404","Participaciones en empresas asociadas","2404","asset_fixed","l10n_es.account_chart_template_pymes"
"account_pymes_2405","Participaciones en otras partes vinculadas","2405","asset_fixed","l10n_es.account_chart_template_pymes"
"account_pymes_2493","Desembolsos pendientes sobre participaciones en empresas del grupo","2493","asset_fixed","l10n_es.account_chart_template_pymes"
"account_pymes_2494","Desembolsos pendientes sobre participaciones en empresas asociadas","2494","asset_fixed","l10n_es.account_chart_template_pymes"
"account_pymes_2495","Desembolsos pendientes sobre participaciones en otras partes vinculadas","2495","asset_fixed","l10n_es.account_chart_template_pymes"
"account_pymes_255","Activos por derivados financieros","255","asset_fixed","l10n_es.account_chart_template_pymes"
"account_pymes_2935","Deterioro de valor de participaciones a largo plazo en otras partes vinculadas","2935","asset_fixed","l10n_es.account_chart_template_pymes"
"account_pymes_296","Deterioro de  valor de participaciones en el patrimonio neto a largo plazo","296","asset_fixed","l10n_es.account_chart_template_pymes"
"pgc_pyme_490","Deterioro de valor de créditos por operaciones comerciales","490","liability_current","l10n_es.account_chart_template_pymes"
"pgc_pyme_551","Cuenta corriente con socios y administradores","551","asset_current","l10n_es.account_chart_template_pymes"
"account_pymes_5935","Deterioro de valor de participaciones a corto plazo en otras partes vinculadas","5935","asset_current","l10n_es.account_chart_template_pymes"
"account_pymes_596","Deterioro de valor de participaciones a corto plazo","596","asset_current","l10n_es.account_chart_template_pymes"
"account_pymes_650","Pérdidas de créditos comerciales incobrables","650","expense","l10n_es.account_chart_template_pymes"
"account_pymes_6510","Beneficio transferido (gestor)","6510","expense","l10n_es.account_chart_template_pymes"
"account_pymes_6511","Pérdida soportada (partícipe o asociado no gestor)","6511","expense","l10n_es.account_chart_template_pymes"
"account_pymes_659","Otras pérdidas en gestión corriente","659","expense","l10n_es.account_chart_template_pymes"
"account_pymes_663","Pérdidas por valoración de instrumentos financieros por su valor razonable","663","expense","l10n_es.account_chart_template_pymes"
"account_pymes_671","Pérdidas procedentes del inmovilizado material","671","expense","l10n_es.account_chart_template_pymes"
"account_pymes_691","Pérdidas por deterioro del inmovilizado material","691","expense","l10n_es.account_chart_template_pymes"
"account_pymes_694","Pérdidas por deterioro de créditos por operaciones comerciales","694","expense","l10n_es.account_chart_template_pymes"
"account_pymes_763","Beneficios por valoración de instrumentos financieros por su valor razonable","763","income","l10n_es.account_chart_template_pymes"
"account_pymes_791","Reversión del deterioro del inmovilizado material","791","income","l10n_es.account_chart_template_pymes"
"account_pymes_794","Reversión del deterioro de créditos por operaciones comerciales","794","income","l10n_es.account_chart_template_pymes"
"account_pymes_7962","Reversión del deterioro de participaciones en instrumentos de patrimonio neto a largo plazo, otras partes vinculadas","7962","income","l10n_es.account_chart_template_pymes"
"account_pymes_7963","Reversión del deterioro de participaciones en instrumentos de patrimonio neto a largo plazo, otras empresas","7963","income","l10n_es.account_chart_template_pymes"