"id","name","name@es","name@ca","code","account_type","reconcile"
"account_pymes_100","Share capital","Capital social","Capital social","100","equity","False"
"account_pymes_1030","Uncalled capital","Socios por desembolsos no exigidos, capital social","Socis per desemborsaments no exigits, capital social","1030","equity","False"
"account_pymes_1034","Uncalled capital pending registration","Socios por desembolsos no exigidos, capital pendiente de inscripción","Socis per desemborsaments no exigits, capital pendent d’inscripció","1034","equity","False"
"account_pymes_1040","Uncalled non-monetary contributions, capital","Socios por aportaciones no dinerarias pendientes, capital social","Socis per aportacions no dineràries pendents, capital social","1040","equity","False"
"account_pymes_1044","Uncalled non-monetary contributions, capital pending registration","Socios por aportaciones no dinerarias pendientes, capital pendiente de inscripción","Socis per aportacions no dineràries pendents, capital pendent d’inscripció","1044","equity","False"
"account_common_112","Legal reserve","Reserva legal","Reserva legal","112","equity","False"
"account_common_113","Voluntary reserves","Reservas voluntarias","Reserves voluntàries","113","equity","False"
"account_pymes_120","Retained earnings","Remanente","Romanent","120","equity","False"
"account_pymes_121","Prior period's losses","Resultados negativos de ejercicios anteriores","Resultats negatius d’exercicis anteriors","121","equity","False"
"account_pymes_129","Profit/loss for the period","Resultado del ejercicio","Resultat de l’exercici","129","equity_unaffected","False"
"account_pymes_130","Government capital grants","Subvenciones oficiales de capital","Subvencions oficials de capital","130","equity","False"
"account_pymes_132","Other grants, donations and bequests","Otras subvenciones, donaciones y legados","Altres subvencions, donacions i llegats","132","equity","False"
"account_common_150","Non-current liability-classified shares or equity holdings","Acciones o participaciones consideradas como pasivos financieros","Accions o participacions a llarg termini considerades passius financers","150","liability_non_current","False"
"account_common_171","Non-current payables","Deudas","Deutes a llarg termini","171","liability_non_current","False"
"account_pymes_2403","Non-current investments in group companies","Participaciones en empresas del grupo","Participacions a llarg termini en empreses del grup","2403","asset_fixed","False"
"account_pymes_2404","Non-current investments in associates","Participaciones en empresas asociadas","Participacions a llarg termini en empreses associades","2404","asset_fixed","False"
"account_pymes_2405","Non-current investments in other related parties","Participaciones en otras partes vinculadas","Participacions a llarg termini en altres parts vinculades","2405","asset_fixed","False"
"account_pymes_2493","Non-current uncalled equity holdings in group companies","Desembolsos pendientes sobre participaciones en empresas del grupo","Desemborsaments pendents sobre participacions a llarg termini en empreses del grup","2493","asset_fixed","False"
"account_pymes_2494","Non-current uncalled equity holdings in associates","Desembolsos pendientes sobre participaciones en empresas asociadas","Desemborsaments pendents sobre participacions a llarg termini en empreses associades","2494","asset_fixed","False"
"account_pymes_2495","Non-current uncalled equity holdings in other related parties","Desembolsos pendientes sobre participaciones en otras partes vinculadas","Desemborsaments pendents sobre participacions a llarg termini en altres parts vinculades","2495","asset_fixed","False"
"account_pymes_255","Non-current assets arising from derivative financial instruments","Activos por derivados financieros","Actius per derivats financers a llarg termini","255","asset_fixed","False"
"account_pymes_2935","Impairment of non-current investments in other related parties","Deterioro de valor de participaciones a largo plazo en otras partes vinculadas","Deteriorament de valor de participacions a llarg termini en altres parts vinculades","2935","asset_fixed","False"
"account_pymes_296","Impairment of non-current investments","Deterioro de  valor de participaciones en el patrimonio neto a largo plazo","Deteriorament de valor de participacions en el patrimoni net a llarg termini","296","asset_fixed","False"
"pgc_pyme_490","Impairment of trade receivables","Deterioro de valor de créditos por operaciones comerciales","Deteriorament de valor de crèdits per operacions comercials","490","liability_current","False"
"account_common_502","Current liability-classified shares or equity holdings","Acciones o participaciones a corto plazo consideradas como pasivos financieros","Accions o participacions a curt termini considerades passius financers","502","liability_current","False"
"account_common_521","Current payables","Deudas a corto plazo","Deutes a curt termini","521","liability_current","False"
"account_common_526","Dividend payable","Dividendo activo a pagar","Dividend actiu a pagar","526","liability_payable","True"
"pgc_pyme_551","Current account with equity holders and directors","Cuenta corriente con socios y administradores","Compte corrent amb socis i administradors","551","asset_current","False"
"account_common_5585","Receivable on called-up liability-classified shares or equity holdings","Socios por desembolsos exigidos sobre acciones o participaciones consideradas como pasivos financieros","Socis per desemborsaments exigits sobre accions o participacions considerades passius financers","5585","liability_current","False"
"account_pymes_5935","Impairment of current investments in other related parties","Deterioro de valor de participaciones a corto plazo en otras partes vinculadas","Deteriorament de valor de participacions a curt termini en altres parts vinculades","5935","asset_current","False"
"account_pymes_596","Impairment of current investments","Deterioro de valor de participaciones a corto plazo","Deteriorament de valor de participacions a curt termini","596","asset_current","False"
"account_pymes_650","Losses on irrecoverable trade receivables","Pérdidas de créditos comerciales incobrables","Pèrdues de crèdits comercials incobrables","650","expense","False"
"account_pymes_6510","Profit transferred (trustee)","Beneficio transferido (gestor)","Benefici transferit (gestor)","6510","expense","False"
"account_pymes_6511","Losses incurred (non-trustee venturer or associate)","Pérdida soportada (partícipe o asociado no gestor)","Pèrdua suportada (partícip o associat no gestor)","6511","expense","False"
"account_pymes_659","Other operating losses","Otras pérdidas en gestión corriente","Altres pèrdues en gestió corrent","659","expense","False"
"account_pymes_663","Losses on fair value measurement of financial instruments","Pérdidas por valoración de instrumentos financieros por su valor razonable","Pèrdues per valoració d’instruments financers pel seu valor raonable","663","expense","False"
"account_pymes_671","Losses on property, plant and equipment","Pérdidas procedentes del inmovilizado material","Pèrdues procedents de l’immobilitzat material","671","expense","False"
"account_pymes_691","Impairment losses on property, plant and equipment","Pérdidas por deterioro del inmovilizado material","Pèrdues per deteriorament de l’immobilitzat material","691","expense","False"
"account_pymes_694","Impairment losses on trade receivables","Pérdidas por deterioro de créditos por operaciones comerciales","Pèrdues per deteriorament de crèdits per operacions comercials","694","expense","False"
"account_pymes_763","Gains on fair value measurement of financial instruments","Beneficios por valoración de instrumentos financieros por su valor razonable","Beneficis per valoració d’instruments financers pel seu valor raonable","763","income","False"
"account_pymes_791","Reversal of impairment of property, plant and equipment","Reversión del deterioro del inmovilizado material","Reversió del deteriorament de l’immobilitzat material","791","income","False"
"account_pymes_794","Reversal of impairment of trade receivables","Reversión del deterioro de créditos por operaciones comerciales","Reversió del deteriorament de crèdits per operacions comercials","794","income","False"
"account_pymes_7962","Reversal of impairment of non-current investments, other related parties","Reversión del deterioro de participaciones en instrumentos de patrimonio neto a largo plazo, otras partes vinculadas","Reversió del deteriorament de participacions en instruments de patrimoni net a llarg termini, altres parts vinculades","7962","income","False"
"account_pymes_7963","Reversal of impairment of non-current investments, other companies","Reversión del deterioro de participaciones en instrumentos de patrimonio neto a largo plazo, otras empresas","Reversió del deteriorament de participacions en instruments de patrimoni net a llarg termini, altres empreses","7963","income","False"