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<?xml version="1.0" encoding="utf-8"?>
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# OpenERP - Account balance reports
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# Copyright (C) 2009 Pexego Sistemas Informáticos. All Rights Reserved
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# This program is free software: you can redistribute it and/or modify
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# it under the terms of the GNU General Public License as published by
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# the Free Software Foundation, either version 3 of the License, or
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# (at your option) any later version.
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# This program is distributed in the hope that it will be useful,
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# but WITHOUT ANY WARRANTY; without even the implied warranty of
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# MERCHANTABILITY or FITNESS FOR A PARTICULAR PURPOSE. See the
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# GNU General Public License for more details.
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# You should have received a copy of the GNU General Public License
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# along with this program. If not, see <http://www.gnu.org/licenses/>.
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BALANCE DE PYMES (según PGCE 2008)
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Basado en los modelos normalizados de depósito de cuentas anuales
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del registro mercantil (pymes):
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http://www.mjusticia.es/cs/Satellite?blobcol=urldocumento&blobheader=application%2Fpdf&blobkey=id&blobnocache=true&blobtable=Documento&blobwhere=1161679576359&ssbinary=true
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TODO: Los desgloses sugeridos por las NECA están comentados (no se calculan).
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Author: Borja López Soilán (Pexego) - borjals@pexego.es
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<record model="account.balance.report.template" id="es_balance_pymes">
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<field name="name">BALANCE PYMES (PGCE 2008)</field>
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<field name="type">system</field>
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<field name="balance_mode">2</field>
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<field name="report_xml_id" ref="account_balance_reporting.report_account_balance_reporting_generic"/>
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<field name="description">
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CUENTAS ANUALES - BALANCE DE SITUACIÓN PARA PYMES
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Balance de PYMES al cierre del ejercicio, según Plan General Contable Español para Pequeñas Y Medianas Empresas, para el depósito de cuentas anuales en el registro mercantil.
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Existen limitaciones legales a su uso por empresas de gran tamaño, que deberán utilizar el modelo normal de cuentas anuales.
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Durante dos ejercicios consecutivos deben reunir, a la fecha de cierre de cada uno de ellos, al menos, dos de las circunstancias siguientes:
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Total activo (€) < 1.000.000 (MICROEMPRESA) o < 2.850.000 (RESTO PYMES)
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Importe neto cifra negocios (€) < 2.000.000 (MICROEMPRESA) o < 5.700.00 (RESTO PYMES)
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N.o medio trabajadores < 10 (MICROEMPRESA) o < 50 (RESTO PYMES)
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Este modelo no puede ser utilizado por las empresas que tengan un modelo específico por adaptación sectorial, ni por las empresas que
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deben utilizar modelos de cuentas anuales específicos, de acuerdo con las disposiciones dictadas por el Banco de España o por la Comisión Nacional
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del Mercado de Valores. Estos formularios tampoco sirven para la presentación de cuentas anuales consolidadas.
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En ningún caso podrá utilizar este modelo de PYMES las empresas que se encuentren en alguna de las siguientes circunstancias:
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– Que hayan emitido valores admitidos a negociación en mercados regulados o sistemas multilaterales de negociación, de cualquier Estado miembro de la Unión Europea.
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– Que formen parte de un grupo de sociedades que formulen o debieran haber formulado cuentas anuales consolidadas.
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– Que su moneda funcional sea distinta del euro.
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Autor: Borja López Soilán (Pexego) - borjals@pexego.es
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Basado en los modelos normalizados de depósito de cuentas anuales del registro mercantil (pymes):
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http://www.mjusticia.es/cs/Satellite?blobcol=urldocumento&blobheader=application%2Fpdf&blobkey=id&blobnocache=true&blobtable=Documento&blobwhere=1161679576359&ssbinary=true
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<record model="account.balance.report.template.line" id="es_balance_pymes_11000">
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<field name="report_id" ref="es_balance_pymes"/>
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<field name="code">11000</field>
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<field name="name">A) ACTIVO NO CORRIENTE</field>
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<field name="current_value"></field>
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<field name="previous_value"></field>
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<field name="parent_id" ref=""/>
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<field name="sequence">BP1/01</field>
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<field name="css_class">l1</field>
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<record model="account.balance.report.template.line" id="es_balance_pymes_11100">
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<field name="report_id" ref="es_balance_pymes"/>
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<field name="code">11100</field>
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<field name="name">I. Inmovilizado intangible.</field>
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<field name="current_value">20,(280),(290)</field>
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<field name="previous_value">20,(280),(290)</field>
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<field name="negate" eval="True"/>
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<field name="parent_id" ref="es_balance_pymes_11000"/>
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<field name="sequence">BP1/02</field>
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<field name="css_class">l3</field>
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<record model="account.balance.report.template.line" id="es_balance_pymes_11200">
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<field name="report_id" ref="es_balance_pymes"/>
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<field name="code">11200</field>
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<field name="name">II. Inmovilizado material</field>
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<field name="current_value">21,(281),(291),23</field>
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<field name="previous_value">21,(281),(291),23</field>
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<field name="negate" eval="True"/>
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<field name="parent_id" ref="es_balance_pymes_11000"/>
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<field name="sequence">BP1/03</field>
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<field name="css_class">l3</field>
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<record model="account.balance.report.template.line" id="es_balance_pymes_11300">
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<field name="report_id" ref="es_balance_pymes"/>
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<field name="code">11300</field>
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<field name="name">III. Inversiones inmobiliarias</field>
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<field name="current_value">22,(282),(292)</field>
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<field name="previous_value">22,(282),(292)</field>
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<field name="negate" eval="True"/>
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<field name="parent_id" ref="es_balance_pymes_11000"/>
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<field name="sequence">BP1/04</field>
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<field name="css_class">l3</field>
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<record model="account.balance.report.template.line" id="es_balance_pymes_11400">
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<field name="report_id" ref="es_balance_pymes"/>
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<field name="code">11400</field>
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<field name="name">IV. Inversiones en empresas del grupo y asociadas a largo plazo</field>
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<field name="current_value">2403,2404,2413,2414,2423,2424,(2493),(2494),(2933),(2934),(2943),(2944),(2953),(2954)</field>
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<field name="previous_value">2403,2404,2413,2414,2423,2424,(2493),(2494),(2933),(2934),(2943),(2944),(2953),(2954)</field>
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<field name="negate" eval="True"/>
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<field name="parent_id" ref="es_balance_pymes_11000"/>
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<field name="sequence">BP1/05</field>
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<field name="css_class">l3</field>
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<record model="account.balance.report.template.line" id="es_balance_pymes_11500">
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<field name="report_id" ref="es_balance_pymes"/>
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<field name="code">11500</field>
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<field name="name">V. Inversiones financieras a largo plazo</field>
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<field name="current_value">2405,2415,2425,(2495),250,251,252,253,254,255,258,(259),26,(2935),(2945),(2955),(296),(297),(298)</field>
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<field name="previous_value">2405,2415,2425,(2495),250,251,252,253,254,255,258,(259),26,(2935),(2945),(2955),(296),(297),(298)</field>
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<field name="negate" eval="True"/>
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<field name="parent_id" ref="es_balance_pymes_11000"/>
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<field name="sequence">BP1/06</field>
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<field name="css_class">l3</field>
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<record model="account.balance.report.template.line" id="es_balance_pymes_11600">
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<field name="report_id" ref="es_balance_pymes"/>
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<field name="code">11600</field>
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<field name="name">VI. Activos por impuesto diferido</field>
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<field name="current_value">474</field>
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<field name="previous_value">474</field>
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<field name="negate" eval="True"/>
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<field name="parent_id" ref="es_balance_pymes_11000"/>
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<field name="sequence">BP1/07</field>
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<field name="css_class">l3</field>
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<record model="account.balance.report.template.line" id="es_balance_pymes_11700">
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<field name="report_id" ref="es_balance_pymes"/>
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<field name="code">11700</field>
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<field name="name">VII. Deudores comerciales no corrientes</field>
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<field name="current_value">;NECA 5.a 5</field>
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<field name="previous_value">;NECA 5.a 5</field>
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<field name="negate" eval="True"/>
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<field name="parent_id" ref="es_balance_pymes_11000"/>
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<field name="sequence">BP1/08</field>
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<field name="css_class">l3</field>
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<record model="account.balance.report.template.line" id="es_balance_pymes_12000">
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<field name="report_id" ref="es_balance_pymes"/>
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<field name="code">12000</field>
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<field name="name">B) ACTIVO CORRIENTE</field>
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<field name="current_value"></field>
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<field name="previous_value"></field>
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<field name="parent_id" ref=""/>
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<field name="sequence">BP1/09</field>
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<field name="css_class">l1</field>
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<record model="account.balance.report.template.line" id="es_balance_pymes_12200">
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<field name="report_id" ref="es_balance_pymes"/>
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<field name="code">12200</field>
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<field name="name">I. Existencias</field>
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<field name="current_value">30,31,32,33,34,35,36,(39),407</field>
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<field name="previous_value">30,31,32,33,34,35,36,(39),407</field>
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<field name="negate" eval="True"/>
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<field name="parent_id" ref="es_balance_pymes_12000"/>
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<field name="sequence">BP1/10</field>
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<field name="css_class">l3</field>
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<record model="account.balance.report.template.line" id="es_balance_pymes_12300">
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<field name="report_id" ref="es_balance_pymes"/>
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<field name="code">12300</field>
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<field name="name">II. Deudores comerciales y otras cuentas a cobrar</field>
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<field name="current_value"></field>
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<field name="previous_value"></field>
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<field name="parent_id" ref="es_balance_pymes_12000"/>
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<field name="sequence">BP1/11</field>
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<field name="css_class">l3</field>
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<record model="account.balance.report.template.line" id="es_balance_pymes_12380">
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<field name="report_id" ref="es_balance_pymes"/>
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<field name="code">12380</field>
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<field name="name">1. Clientes por ventas y prestaciones de servicios</field>
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<field name="current_value">430,431,432,433,434,435,436,(437),(490),(493)</field>
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<field name="previous_value">430,431,432,433,434,435,436,(437),(490),(493)</field>
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<field name="negate" eval="True"/>
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<field name="parent_id" ref="es_balance_pymes_12300"/>
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<field name="sequence">BP1/12</field>
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<field name="css_class">l4</field>
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<record model="account.balance.report.template.line" id="es_balance_pymes_12381">
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<field name="report_id" ref="es_balance_pymes"/>
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<field name="code">12381</field>
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<field name="name">a) Clientes por ventas y prestaciones de servicios a largo plazo</field>
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<field name="current_value"></field>
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<field name="previous_value"></field>
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<field name="parent_id" ref="es_balance_pymes_12380"/>
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<field name="sequence">BP1/13</field>
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<field name="css_class">l5</field>
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<record model="account.balance.report.template.line" id="es_balance_pymes_12382">
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<field name="report_id" ref="es_balance_pymes"/>
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<field name="code">12382</field>
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<field name="name">b) Clientes por ventas y prestaciones de servicios a corto plazo</field>
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<field name="current_value"></field>
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<field name="previous_value"></field>
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<field name="parent_id" ref="es_balance_pymes_12380"/>
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<field name="sequence">BP1/14</field>
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<field name="css_class">l5</field>
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<record model="account.balance.report.template.line" id="es_balance_pymes_12370">
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<field name="report_id" ref="es_balance_pymes"/>
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<field name="code">12370</field>
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<field name="name">2. Accionistas (socios) por desembolsos exigidos</field>
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<field name="current_value">5580</field>
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<field name="previous_value">5580</field>
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<field name="negate" eval="True"/>
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<field name="parent_id" ref="es_balance_pymes_12300"/>
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<field name="sequence">BP1/15</field>
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<field name="css_class">l4</field>
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<record model="account.balance.report.template.line" id="es_balance_pymes_12390">
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<field name="report_id" ref="es_balance_pymes"/>
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<field name="code">12390</field>
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<field name="name">3. Otros deudores</field>
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<field name="current_value">44,460,470,471,472,544</field>
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<field name="previous_value">44,460,470,471,472,544</field>
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<field name="negate" eval="True"/>
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<field name="parent_id" ref="es_balance_pymes_12300"/>
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<field name="sequence">BP1/16</field>
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<field name="css_class">l4</field>
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<record model="account.balance.report.template.line" id="es_balance_pymes_12400">
261
<field name="report_id" ref="es_balance_pymes"/>
262
<field name="code">12400</field>
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<field name="name">III. Inversiones en empresas del grupo y asociadas a corto plazo</field>
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<field name="current_value">5303,5304,5313,5314,5323,5324,5333,5334,5343,5344,5353,5354,(5393),(5394),debit(5523),debit(5524),(5933),(5934),(5943),(5944),(5953),(5954)</field>
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<field name="previous_value">5303,5304,5313,5314,5323,5324,5333,5334,5343,5344,5353,5354,(5393),(5394),debit(5523),debit(5524),(5933),(5934),(5943),(5944),(5953),(5954)</field>
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<field name="negate" eval="True"/>
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<field name="parent_id" ref="es_balance_pymes_12000"/>
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<field name="sequence">BP1/17</field>
269
<field name="css_class">l3</field>
272
<record model="account.balance.report.template.line" id="es_balance_pymes_12500">
273
<field name="report_id" ref="es_balance_pymes"/>
274
<field name="code">12500</field>
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<field name="name">IV. Inversiones financieras a corto plazo</field>
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<field name="current_value">5305,5315,5325,5335,5345,5355,(5395),540,541,542,543,545,546,547,548,(549),debit(551),debit(5525),5590,565,566,(5935),(5945),(5955),(596),(597),(598)</field>
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<field name="previous_value">5305,5315,5325,5335,5345,5355,(5395),540,541,542,543,545,546,547,548,(549),debit(551),debit(5525),5590,565,566,(5935),(5945),(5955),(596),(597),(598)</field>
278
<field name="negate" eval="True"/>
279
<field name="parent_id" ref="es_balance_pymes_12000"/>
280
<field name="sequence">BP1/18</field>
281
<field name="css_class">l3</field>
284
<record model="account.balance.report.template.line" id="es_balance_pymes_12600">
285
<field name="report_id" ref="es_balance_pymes"/>
286
<field name="code">12600</field>
287
<field name="name">V. Periodificaciones a corto plazo</field>
288
<field name="current_value">480,567</field>
289
<field name="previous_value">480,567</field>
290
<field name="negate" eval="True"/>
291
<field name="parent_id" ref="es_balance_pymes_12000"/>
292
<field name="sequence">BP1/19</field>
293
<field name="css_class">l3</field>
296
<record model="account.balance.report.template.line" id="es_balance_pymes_12700">
297
<field name="report_id" ref="es_balance_pymes"/>
298
<field name="code">12700</field>
299
<field name="name">VI. Efectivo y otros activos líquidos equivalentes</field>
300
<field name="current_value">57</field>
301
<field name="previous_value">57</field>
302
<field name="negate" eval="True"/>
303
<field name="parent_id" ref="es_balance_pymes_12000"/>
304
<field name="sequence">BP1/20</field>
305
<field name="css_class">l3</field>
308
<record model="account.balance.report.template.line" id="es_balance_pymes_10000">
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<field name="report_id" ref="es_balance_pymes"/>
310
<field name="code">10000</field>
311
<field name="name">TOTAL ACTIVO (A + B)</field>
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<field name="current_value">11000+12000</field>
313
<field name="previous_value">11000+12000</field>
314
<field name="parent_id" ref=""/>
315
<field name="sequence">BP1/21</field>
316
<field name="css_class">l1</field>
319
<record model="account.balance.report.template.line" id="es_balance_pymes_20000">
320
<field name="report_id" ref="es_balance_pymes"/>
321
<field name="code">20000</field>
322
<field name="name">A) PATRIMONIO NETO</field>
323
<field name="current_value"></field>
324
<field name="previous_value"></field>
325
<field name="parent_id" ref=""/>
326
<field name="sequence">BP2.1/01</field>
327
<field name="css_class">l1</field>
330
<record model="account.balance.report.template.line" id="es_balance_pymes_21000">
331
<field name="report_id" ref="es_balance_pymes"/>
332
<field name="code">21000</field>
333
<field name="name">A-1) Fondos propios</field>
334
<field name="current_value"></field>
335
<field name="previous_value"></field>
336
<field name="parent_id" ref="es_balance_pymes_20000"/>
337
<field name="sequence">BP2.1/02</field>
338
<field name="css_class">l2</field>
341
<record model="account.balance.report.template.line" id="es_balance_pymes_21100">
342
<field name="report_id" ref="es_balance_pymes"/>
343
<field name="code">21100</field>
344
<field name="name">I. Capital</field>
345
<field name="current_value"></field>
346
<field name="previous_value"></field>
347
<field name="parent_id" ref="es_balance_pymes_21000"/>
348
<field name="sequence">BP2.1/03</field>
349
<field name="css_class">l3</field>
352
<record model="account.balance.report.template.line" id="es_balance_pymes_21110">
353
<field name="report_id" ref="es_balance_pymes"/>
354
<field name="code">21110</field>
355
<field name="name">1. Capital escriturado</field>
356
<field name="current_value">100,101,102</field>
357
<field name="previous_value">100,101,102</field>
358
<field name="parent_id" ref="es_balance_pymes_21100"/>
359
<field name="sequence">BP2.1/04</field>
360
<field name="css_class">l4</field>
363
<record model="account.balance.report.template.line" id="es_balance_pymes_21120">
364
<field name="report_id" ref="es_balance_pymes"/>
365
<field name="code">21120</field>
366
<field name="name">2. (Capital no exigido)</field>
367
<field name="current_value">(1030),(1040)</field>
368
<field name="previous_value">(1030),(1040)</field>
369
<field name="parent_id" ref="es_balance_pymes_21100"/>
370
<field name="sequence">BP2.1/05</field>
371
<field name="css_class">l4</field>
374
<record model="account.balance.report.template.line" id="es_balance_pymes_21200">
375
<field name="report_id" ref="es_balance_pymes"/>
376
<field name="code">21200</field>
377
<field name="name">II. Prima de emisión</field>
378
<field name="current_value">110</field>
379
<field name="previous_value">110</field>
380
<field name="parent_id" ref="es_balance_pymes_21000"/>
381
<field name="sequence">BP2.1/06</field>
382
<field name="css_class">l3</field>
385
<record model="account.balance.report.template.line" id="es_balance_pymes_21300">
386
<field name="report_id" ref="es_balance_pymes"/>
387
<field name="code">21300</field>
388
<field name="name">III. Reservas</field>
389
<field name="current_value">112,113,114,119</field>
390
<field name="previous_value">112,113,114,119</field>
391
<field name="parent_id" ref="es_balance_pymes_21000"/>
392
<field name="sequence">BP2.1/07</field>
393
<field name="css_class">l3</field>
396
<record model="account.balance.report.template.line" id="es_balance_pymes_21400">
397
<field name="report_id" ref="es_balance_pymes"/>
398
<field name="code">21400</field>
399
<field name="name">IV. (Acciones y participaciones en patrimonio propias)</field>
400
<field name="current_value">(108),(109)</field>
401
<field name="previous_value">(108),(109)</field>
402
<field name="parent_id" ref="es_balance_pymes_21000"/>
403
<field name="sequence">BP2.1/08</field>
404
<field name="css_class">l3</field>
407
<record model="account.balance.report.template.line" id="es_balance_pymes_21500">
408
<field name="report_id" ref="es_balance_pymes"/>
409
<field name="code">21500</field>
410
<field name="name">V. Resultados de ejercicios anteriores</field>
411
<field name="current_value">120,(121)</field>
412
<field name="previous_value">120,(121)</field>
413
<field name="parent_id" ref="es_balance_pymes_21000"/>
414
<field name="sequence">BP2.1/09</field>
415
<field name="css_class">l3</field>
418
<record model="account.balance.report.template.line" id="es_balance_pymes_21600">
419
<field name="report_id" ref="es_balance_pymes"/>
420
<field name="code">21600</field>
421
<field name="name">VI. Otras aportaciones de socios</field>
422
<field name="current_value">118</field>
423
<field name="previous_value">118</field>
424
<field name="parent_id" ref="es_balance_pymes_21000"/>
425
<field name="sequence">BP2.1/10</field>
426
<field name="css_class">l3</field>
429
<record model="account.balance.report.template.line" id="es_balance_pymes_21700">
430
<field name="report_id" ref="es_balance_pymes"/>
431
<field name="code">21700</field>
432
<field name="name">VII. Resultado del ejercicio</field>
433
<field name="current_value">129</field>
434
<field name="previous_value">129</field>
435
<field name="parent_id" ref="es_balance_pymes_21000"/>
436
<field name="sequence">BP2.1/11</field>
437
<field name="css_class">l3</field>
440
<record model="account.balance.report.template.line" id="es_balance_pymes_21800">
441
<field name="report_id" ref="es_balance_pymes"/>
442
<field name="code">21800</field>
443
<field name="name">VIII. (Dividendo a cuenta)</field>
444
<field name="current_value">(557)</field>
445
<field name="previous_value">(557)</field>
446
<field name="parent_id" ref="es_balance_pymes_21000"/>
447
<field name="sequence">BP2.1/12</field>
448
<field name="css_class">l3</field>
451
<record model="account.balance.report.template.line" id="es_balance_pymes_22000">
452
<field name="report_id" ref="es_balance_pymes"/>
453
<field name="code">22000</field>
454
<field name="name">A-2) Ajustes en patrimonio neto</field>
455
<field name="current_value">;NECA 5.a 9</field>
456
<field name="previous_value">;NECA 5.a 9</field>
457
<field name="parent_id" ref="es_balance_pymes_20000"/>
458
<field name="sequence">BP2.1/13</field>
459
<field name="css_class">l2</field>
462
<record model="account.balance.report.template.line" id="es_balance_pymes_23000">
463
<field name="report_id" ref="es_balance_pymes"/>
464
<field name="code">23000</field>
465
<field name="name">A-3) Subvenciones, donaciones y legados recibidos</field>
466
<field name="current_value">130,131,132</field>
467
<field name="previous_value">130,131,132</field>
468
<field name="parent_id" ref="es_balance_pymes_20000"/>
469
<field name="sequence">BP2.1/14</field>
470
<field name="css_class">l2</field>
473
<record model="account.balance.report.template.line" id="es_balance_pymes_31000">
474
<field name="report_id" ref="es_balance_pymes"/>
475
<field name="code">31000</field>
476
<field name="name">B) PASIVO NO CORRIENTE</field>
477
<field name="current_value"></field>
478
<field name="previous_value"></field>
479
<field name="parent_id" ref=""/>
480
<field name="sequence">BP2.1/15</field>
481
<field name="css_class">l1</field>
484
<record model="account.balance.report.template.line" id="es_balance_pymes_31100">
485
<field name="report_id" ref="es_balance_pymes"/>
486
<field name="code">31100</field>
487
<field name="name">I. Provisiones a largo plazo</field>
488
<field name="current_value">14</field>
489
<field name="previous_value">14</field>
490
<field name="parent_id" ref="es_balance_pymes_31000"/>
491
<field name="sequence">BP2.1/16</field>
492
<field name="css_class">l3</field>
495
<record model="account.balance.report.template.line" id="es_balance_pymes_31200">
496
<field name="report_id" ref="es_balance_pymes"/>
497
<field name="code">31200</field>
498
<field name="name">II. Deudas a largo plazo</field>
499
<field name="current_value"></field>
500
<field name="previous_value"></field>
501
<field name="parent_id" ref="es_balance_pymes_31000"/>
502
<field name="sequence">BP2.1/17</field>
503
<field name="css_class">l3</field>
506
<record model="account.balance.report.template.line" id="es_balance_pymes_31220">
507
<field name="report_id" ref="es_balance_pymes"/>
508
<field name="code">31220</field>
509
<field name="name">1. Deudas con entidades de crédito</field>
510
<field name="current_value">1605,170</field>
511
<field name="previous_value">1605,170</field>
512
<field name="parent_id" ref="es_balance_pymes_31200"/>
513
<field name="sequence">BP2.1/18</field>
514
<field name="css_class">l4</field>
517
<record model="account.balance.report.template.line" id="es_balance_pymes_31230">
518
<field name="report_id" ref="es_balance_pymes"/>
519
<field name="code">31230</field>
520
<field name="name">2. Acreedores por arrendamiento financiero</field>
521
<field name="current_value">1625,174</field>
522
<field name="previous_value">1625,174</field>
523
<field name="parent_id" ref="es_balance_pymes_31200"/>
524
<field name="sequence">BP2.1/19</field>
525
<field name="css_class">l4</field>
528
<record model="account.balance.report.template.line" id="es_balance_pymes_31290">
529
<field name="report_id" ref="es_balance_pymes"/>
530
<field name="code">31290</field>
531
<field name="name">3. Otras deudas a largo plazo</field>
532
<field name="current_value">1615,1635,171,172,173,175,176,177,179,180,185</field>
533
<field name="previous_value">1615,1635,171,172,173,175,176,177,179,180,185</field>
534
<field name="parent_id" ref="es_balance_pymes_31200"/>
535
<field name="sequence">BP2.1/20</field>
536
<field name="css_class">l4</field>
539
<record model="account.balance.report.template.line" id="es_balance_pymes_31300">
540
<field name="report_id" ref="es_balance_pymes"/>
541
<field name="code">31300</field>
542
<field name="name">III. Deudas con empresas del grupo y asociadas a largo plazo</field>
543
<field name="current_value">1603,1604,1613,1614,1623,1624,1633,1634</field>
544
<field name="previous_value">1603,1604,1613,1614,1623,1624,1633,1634</field>
545
<field name="parent_id" ref="es_balance_pymes_31000"/>
546
<field name="sequence">BP2.1/21</field>
547
<field name="css_class">l3</field>
550
<record model="account.balance.report.template.line" id="es_balance_pymes_31400">
551
<field name="report_id" ref="es_balance_pymes"/>
552
<field name="code">31400</field>
553
<field name="name">IV. Pasivos por impuesto diferido</field>
554
<field name="current_value">479</field>
555
<field name="previous_value">479</field>
556
<field name="parent_id" ref="es_balance_pymes_31000"/>
557
<field name="sequence">BP2.1/22</field>
558
<field name="css_class">l3</field>
561
<record model="account.balance.report.template.line" id="es_balance_pymes_31500">
562
<field name="report_id" ref="es_balance_pymes"/>
563
<field name="code">31500</field>
564
<field name="name">V. Periodificaciones a largo plazo</field>
565
<field name="current_value">181</field>
566
<field name="previous_value">181</field>
567
<field name="parent_id" ref="es_balance_pymes_31000"/>
568
<field name="sequence">BP2.1/23</field>
569
<field name="css_class">l3</field>
572
<record model="account.balance.report.template.line" id="es_balance_pymes_31600">
573
<field name="report_id" ref="es_balance_pymes"/>
574
<field name="code">31600</field>
575
<field name="name">VI. Acreedores comerciales no corrientes</field>
576
<field name="current_value">;NECA 5.a 11</field>
577
<field name="previous_value">;NECA 5.a 11</field>
578
<field name="parent_id" ref="es_balance_pymes_31000"/>
579
<field name="sequence">BP2.1/24</field>
580
<field name="css_class">l3</field>
583
<record model="account.balance.report.template.line" id="es_balance_pymes_31700">
584
<field name="report_id" ref="es_balance_pymes"/>
585
<field name="code">31700</field>
586
<field name="name">VII. Deuda con características especiales a largo plazo</field>
587
<field name="current_value">15;NECA 5.a 12</field>
588
<field name="previous_value">15;NECA 5.a 12</field>
589
<field name="parent_id" ref="es_balance_pymes_31000"/>
590
<field name="sequence">BP2.1/25</field>
591
<field name="css_class">l3</field>
594
<record model="account.balance.report.template.line" id="es_balance_pymes_32000">
595
<field name="report_id" ref="es_balance_pymes"/>
596
<field name="code">32000</field>
597
<field name="name">C) PASIVO CORRIENTE</field>
598
<field name="current_value"></field>
599
<field name="previous_value"></field>
600
<field name="parent_id" ref=""/>
601
<field name="sequence">BP2.2/01</field>
602
<field name="css_class">l1</field>
605
<record model="account.balance.report.template.line" id="es_balance_pymes_32200">
606
<field name="report_id" ref="es_balance_pymes"/>
607
<field name="code">32200</field>
608
<field name="name">I. Provisiones a corto plazo</field>
609
<field name="current_value">499,529</field>
610
<field name="previous_value">499,529</field>
611
<field name="parent_id" ref="es_balance_pymes_32000"/>
612
<field name="sequence">BP2.2/02</field>
613
<field name="css_class">l3</field>
616
<record model="account.balance.report.template.line" id="es_balance_pymes_32300">
617
<field name="report_id" ref="es_balance_pymes"/>
618
<field name="code">32300</field>
619
<field name="name">II. Deudas a corto plazo</field>
620
<field name="current_value"></field>
621
<field name="previous_value"></field>
622
<field name="parent_id" ref="es_balance_pymes_32000"/>
623
<field name="sequence">BP2.2/03</field>
624
<field name="css_class">l3</field>
627
<record model="account.balance.report.template.line" id="es_balance_pymes_32320">
628
<field name="report_id" ref="es_balance_pymes"/>
629
<field name="code">32320</field>
630
<field name="name">1. Deudas con entidades de crédito</field>
631
<field name="current_value">5105,520,527</field>
632
<field name="previous_value">5105,520,527</field>
633
<field name="parent_id" ref="es_balance_pymes_32300"/>
634
<field name="sequence">BP2.2/04</field>
635
<field name="css_class">l4</field>
638
<record model="account.balance.report.template.line" id="es_balance_pymes_32330">
639
<field name="report_id" ref="es_balance_pymes"/>
640
<field name="code">32330</field>
641
<field name="name">2. Acreedores por arrendamiento financiero</field>
642
<field name="current_value">5125,524</field>
643
<field name="previous_value">5125,524</field>
644
<field name="parent_id" ref="es_balance_pymes_32300"/>
645
<field name="sequence">BP2.2/05</field>
646
<field name="css_class">l4</field>
649
<record model="account.balance.report.template.line" id="es_balance_pymes_32390">
650
<field name="report_id" ref="es_balance_pymes"/>
651
<field name="code">32390</field>
652
<field name="name">3. Otras deudas a corto plazo</field>
653
<field name="current_value">(1034),(1044),(190),(192),194,500,505,506,509,5115,5135,5145,521,522,523,525,526,528,credit(551),credit(5525),555,5565,5566,5595,560,561</field>
654
<field name="previous_value">(1034),(1044),(190),(192),194,500,505,506,509,5115,5135,5145,521,522,523,525,526,528,credit(551),credit(5525),555,5565,5566,5595,560,561</field>
655
<field name="parent_id" ref="es_balance_pymes_32300"/>
656
<field name="sequence">BP2.2/06</field>
657
<field name="css_class">l4</field>
660
<record model="account.balance.report.template.line" id="es_balance_pymes_32400">
661
<field name="report_id" ref="es_balance_pymes"/>
662
<field name="code">32400</field>
663
<field name="name">III. Deudas con empresas del grupo y asociadas a corto plazo</field>
664
<field name="current_value">5103,5104,5113,5114,5123,5124,5133,5134,5143,5144,credit(5523),credit(5524),5563,5564</field>
665
<field name="previous_value">5103,5104,5113,5114,5123,5124,5133,5134,5143,5144,credit(5523),credit(5524),5563,5564</field>
666
<field name="parent_id" ref="es_balance_pymes_32000"/>
667
<field name="sequence">BP2.2/07</field>
668
<field name="css_class">l3</field>
671
<record model="account.balance.report.template.line" id="es_balance_pymes_32500">
672
<field name="report_id" ref="es_balance_pymes"/>
673
<field name="code">32500</field>
674
<field name="name">IV. Acreedores comerciales y otras cuentas a pagar</field>
675
<field name="current_value"></field>
676
<field name="previous_value"></field>
677
<field name="parent_id" ref="es_balance_pymes_32000"/>
678
<field name="sequence">BP2.2/08</field>
679
<field name="css_class">l3</field>
682
<record model="account.balance.report.template.line" id="es_balance_pymes_32580">
683
<field name="report_id" ref="es_balance_pymes"/>
684
<field name="code">32580</field>
685
<field name="name">1. Proveedores</field>
686
<field name="current_value">400,401,403,404,405,(406)</field>
687
<field name="previous_value">400,401,403,404,405,(406)</field>
688
<field name="parent_id" ref="es_balance_pymes_32500"/>
689
<field name="sequence">BP2.2/09</field>
690
<field name="css_class">l4</field>
693
<record model="account.balance.report.template.line" id="es_balance_pymes_32581">
694
<field name="report_id" ref="es_balance_pymes"/>
695
<field name="code">32581</field>
696
<field name="name">a) Proveedores a largo plazo</field>
697
<field name="current_value"></field>
698
<field name="previous_value"></field>
699
<field name="parent_id" ref="es_balance_pymes_32580"/>
700
<field name="sequence">BP2.2/10</field>
701
<field name="css_class">l5</field>
704
<record model="account.balance.report.template.line" id="es_balance_pymes_32582">
705
<field name="report_id" ref="es_balance_pymes"/>
706
<field name="code">32582</field>
707
<field name="name">b) Proveedores a corto plazo</field>
708
<field name="current_value"></field>
709
<field name="previous_value"></field>
710
<field name="parent_id" ref="es_balance_pymes_32580"/>
711
<field name="sequence">BP2.2/11</field>
712
<field name="css_class">l5</field>
715
<record model="account.balance.report.template.line" id="es_balance_pymes_32590">
716
<field name="report_id" ref="es_balance_pymes"/>
717
<field name="code">32590</field>
718
<field name="name">2. Otros acreedores</field>
719
<field name="current_value">41,438,465,475,476,477</field>
720
<field name="previous_value">41,438,465,475,476,477</field>
721
<field name="parent_id" ref="es_balance_pymes_32500"/>
722
<field name="sequence">BP2.2/12</field>
723
<field name="css_class">l4</field>
726
<record model="account.balance.report.template.line" id="es_balance_pymes_32330">
727
<field name="report_id" ref="es_balance_pymes"/>
728
<field name="code">32600</field>
729
<field name="name">V. Periodificaciones a corto plazo</field>
730
<field name="current_value">485,568</field>
731
<field name="previous_value">485,568</field>
732
<field name="parent_id" ref="es_balance_pymes_32000"/>
733
<field name="sequence">BP2.2/13</field>
734
<field name="css_class">l3</field>
737
<record model="account.balance.report.template.line" id="es_balance_pymes_32700">
738
<field name="report_id" ref="es_balance_pymes"/>
739
<field name="code">32700</field>
740
<field name="name">VI. Deuda con características especiales a corto plazo</field>
741
<field name="current_value">502,507</field>
742
<field name="previous_value">502,507;NECA 5.a 12</field>
743
<field name="parent_id" ref="es_balance_pymes_32000"/>
744
<field name="sequence">BP2.2/14</field>
745
<field name="css_class">l3</field>
748
<record model="account.balance.report.template.line" id="es_balance_pymes_30000">
749
<field name="report_id" ref="es_balance_pymes"/>
750
<field name="code">30000</field>
751
<field name="name">TOTAL PATRIMONIO NETO Y PASIVO (A + B + C)</field>
752
<field name="current_value">20000+31000+32000</field>
753
<field name="previous_value">20000+31000+32000</field>
754
<field name="parent_id" ref=""/>
755
<field name="sequence">BP2.2/15</field>
756
<field name="css_class">l1</field>
added
removed
l10n_es_account_balance_report/data/balance_pymes.xml
