id,code_prefix_start,name,chart_template_id:id group0,0,Memorandum accounts,pe_chart_template group1,1,Assets available and payable,pe_chart_template group2,2,Realizable asset,pe_chart_template group3,3,Assets available and payable,pe_chart_template group4,4,Liabilities,pe_chart_template group5,5,Net Worth,pe_chart_template group6,6,Expenses by nature,pe_chart_template group7,7,Incomes,pe_chart_template group8,8,Intermediate management balances and determination of profit for the year,pe_chart_template group10,10,CASH AND CASH EQUIVALENTS,pe_chart_template group11,11,FINANCIAL INVESTMENTS,pe_chart_template group12,12,TRADE ACCOUNTS RECEIVABLE – THIRD PARTIES,pe_chart_template group13,13,TRADE ACCOUNTS RECEIVABLE – ASSOCIATED,pe_chart_template group14,14,"ACCOUNTS RECEIVABLE FROM STAFF, SHAREHOLDERS (PARTNERS) AND DIRECTORS",pe_chart_template group16,16,MISCELLANEOUS ACCOUNTS RECEIVABLE – THIRD PARTIES,pe_chart_template group17,17,MISCELLANEOUS ACCOUNTS RECEIVABLE – ASSOCIATED,pe_chart_template group18,18,SERVICES AND OTHER CONTRACTED IN ADVANCE,pe_chart_template group19,19,ESTIMATION OF DOUBTFUL ACCOUNTS,pe_chart_template group20,20,MERCHANDISE,pe_chart_template group21,21,FINISHED PRODUCTS,pe_chart_template group22,22,"BY-PRODUCTS, WASTE AND WASTE",pe_chart_template group23,23,PRODUCTS IN PROCESS,pe_chart_template group24,24,RAW MATERIALS,pe_chart_template group25,25,"AUXILIARY MATERIALS, SUPPLIES AND SPARE PARTS",pe_chart_template group26,26,CONTAINERS AND PACKAGING,pe_chart_template group27,27,NON-CURRENT ASSETS HELD FOR SALE,pe_chart_template group28,28,INVENTORIES TO RECEIVE,pe_chart_template group29,29,DEVALUATION OF INVENTORIES,pe_chart_template group30,30,PROPERTY INVESTMENTS,pe_chart_template group31,31,INVESTMENT PROPERTIES,pe_chart_template group32,32,ASSETS BY RIGHT OF USE,pe_chart_template group33,33,"PROPERTY, PLANT AND EQUIPMENT",pe_chart_template group34,34,INTANGIBLES,pe_chart_template group35,35,BIOLOGICAL ASSETS,pe_chart_template group36,36,DEVALUATION OF FIXED ASSETS,pe_chart_template group37,37,DEFERRED ASSETS,pe_chart_template group38,38,OTHER ASSETS,pe_chart_template group39,39,ACCUMULATED DEPRECIATION AND AMORTIZATION,pe_chart_template group40,40,"TAXES, CONSIDERATIONS AND CONTRIBUTIONS TO THE PUBLIC PENSION AND HEALTH SYSTEM PAYABLE",pe_chart_template group41,41,REMUNERATIONS AND PARTICIPATIONS PAYABLE,pe_chart_template group42,42,THIRD-PARTY TRADE ACCOUNTS PAYABLE,pe_chart_template group43,43,RELATED TRADE ACCOUNTS PAYABLE,pe_chart_template group44,44,"ACCOUNTS PAYABLE TO SHAREHOLDERS (PARTNERS, PARTICIPANTS) AND DIRECTORS",pe_chart_template group45,45,FINANCIAL OBLIGATIONS,pe_chart_template group46,46,OTHER ACCOUNTS PAYABLE – THIRD PARTIES,pe_chart_template group47,47,OTHER ACCOUNTS PAYABLE – ASSOCIATED,pe_chart_template group48,48,PROVISIONS,pe_chart_template group49,49,DEFERRED LIABILITIES,pe_chart_template group50,50,CAPITAL,pe_chart_template group51,51,INVESTMENT STOCKS,pe_chart_template group52,52,ADDITIONAL CAPITAL,pe_chart_template group56,56,UNREALIZED RESULTS,pe_chart_template group57,57,REVALUATION SURPLUS,pe_chart_template group58,58,RESERVES,pe_chart_template group59,59,ACUMULATED RESULTS,pe_chart_template group60,60,PURCHASES,pe_chart_template group61,61,VARIATION IN INVENTORIES,pe_chart_template group62,62,STAFF AND DIRECTORS EXPENSES,pe_chart_template group63,63,EXPENSES FOR SERVICES RENDERED BY THIRD PARTIES,pe_chart_template group64,64,TAX EXPENSES,pe_chart_template group65,65,OTHER MANAGEMENT EXPENSES,pe_chart_template group66,66,LOSS DUE TO MEASUREMENT OF NON-FINANCIAL ASSETS AT FAIR VALUE,pe_chart_template group67,67,FINANCIAL EXPENSES,pe_chart_template group68,68,VALUATION AND IMPAIRMENT OF ASSETS AND PROVISIONS,pe_chart_template group69,69,SALES COST,pe_chart_template group70,70,SALES,pe_chart_template group71,71,VARIATION IN STORED PRODUCTION,pe_chart_template group72,72,PRODUCTION OF FIXED ASSETS,pe_chart_template group73,73,"DISCOUNTS, REBATES AND BONUSES OBTAINED",pe_chart_template group74,74,"DISCOUNTS, DISCOUNTS AND BONUSES GRANTED",pe_chart_template group75,75,OTHER MANAGEMENT INCOME,pe_chart_template group76,76,PROFIT FROM MEASUREMENT OF NON-FINANCIAL ASSETS AT FAIR VALUE,pe_chart_template group77,77,FINANCIAL INCOME,pe_chart_template group78,78,CHARGES COVERED BY PROVISIONS,pe_chart_template group79,79,CHARGES ATTRIBUTABLE TO COST AND EXPENSE ACCOUNTS,pe_chart_template group80,80,COMMERCIAL MARGIN,pe_chart_template group81,81,PRODUCTION OF THE YEAR,pe_chart_template group82,82,VALUE ADDED,pe_chart_template group83,83,GROSS SURPLUS (GROSS LACK) FROM OPERATING,pe_chart_template group84,84,RESULT OF EXPLOITATION,pe_chart_template group85,85,RESULT BEFORE PARTICIPATIONS AND TAXES,pe_chart_template group88,88,INCOME TAX,pe_chart_template group89,89,DETERMINATION OF THE RESULT OF THE YEAR,pe_chart_template