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[null,"Instruções de preenchimento:"]
[]
[null,"Para preenchimento do “Mapa”, deve atender-se às seguintes particularidades:"]
[]
[null,"A coluna “ID” refere-se ao número do item associado à \"Componente de despesa\" (nos termos do artigo 14º do Regulamento especifico). Deverá inserir a respetiva numeração respeitando as seguintes orientações e tendo por base as despesas fixadas no artigo 14º:                                                                      "]
[null," . ID = 1 - para todos os bens e serviços classificados na \"Componente de despesa\" - \"i) Custos de aquisição de máquinas e equipamentos e os custos diretamente atribuíveis para os colocar na localização\"  - que corresponde à sub alinea i) da alínea a) do número 1 do artigo 14º;"]
[null," . ID = 2 - para todos os bens e serviços classificados na \"Componente de despesa\" - \"Custos de aquisição de equipamentos e de construção, obras de remodelação e outras construções, desde que diretamente relacionados com eficiência energética, até ao limite estipulado na alínea e) do número 2 do artigo 14º\"  - que corresponde à sub alinea ii) da alínea a) do número 1 do artigo 14º;"]
[null," . ID = 3 - para todos os bens e serviços classificados na \"Componente de despesa\" - \"iii) Custos de aquisição de equipamentos informáticos, incluindo o software necessário ao seu funcionamento\" - que corresponde à sub alinea iii) da alínea a) do número 1 do artigo 14º;"]
[null,"   …, e assim sucessivamente."]
[null,"A coluna “Estab.” refere-se à identificação do nº do estabelecimento (1, 2, 3, 4, 5, …) onde a despesa irá ocorrer. Deverá selecionar o respetivo nº."]
[null,"Na coluna “Descrição bem /serviço”, refere-se à descrição das despesas efetuadas. Deverá apresentar uma descrição do bem/serviço, de forma clara e sucinta, de forma a possibilitar a sua correta classificação."]
[null,"Na coluna “NIF do executor/ beneficiário / promotor”, refere-se ao nº de contribuinte da empresa candidata."]
[null,"Na coluna “Localização”, refere-se à localização do estabelecimento afeto ao projeto. Deverá indicar o respetivo concelho."]
[null,"Na coluna \"data inicio \" (DD-MM-AAAA)”, deve referir-se a data  (DIA-MÊS-ANO) do inicio da despesa em que a aquisição da despesas irá realizar-se (Data do documento de despesa) e sabendo que «Data do início do projeto», corresponde à data de início físico ou financeiro do projeto, consoante a que ocorra primeiro ou, não sendo possível apurar estas datas, a data da fatura mais antiga (vide definição «início dos trabalho» no Anexo A do Regulamento especifico)."]
[null,"Na coluna \"data conclusão \"  (DD-MM-AAAA)”, deve referir-se a data  (DIA-MÊS-ANO) de conlcusão da despesa em que se realizará o pagamento do respetivo documento de despesa e tendo presente que «Data da conclusão do projeto», corresponde à data do pagamento da última fatura ou documento equivalente, imputável às ações de investimento."]
[null,"Na coluna “Total da despesa”, refere-se  ao valor total da despesa imputada ao projeto (deduzido do Imposto sobre o Valor Acrescentado - IVA - sempre que o beneficiário seja sujeito passivo do mesmo imposto e possa exercer o direito à sua dedução)."]
[null,"Na coluna “Componente de Despesa”, refere-se à classificação das despesas de acordo com a Regulamentação especifica. Deverá selecionar na respetiva tabela, o tipo de Despesa, elegível ou não elegível, de acordo estabelecido na Regulamentação. "]
[null,"Na coluna “Rubricas SNC”, refere-se à conta SNC (Sistema de Normalização Contabilística), onde se insere a despesa, de acordo com a tabela que surge no campo correspondente e conforme estabelecido na Regulamentação. Deverá, consoante a descrição do bem/serviço, selecionar qual a Conta SNC correspondente."]
[null,"Alerta - Ao abrigo do presente Aviso-Concurso, não são apoiadas as despesas na área da eficiência energética, previstas nas subalíneas ii) da alínea a) e subalínea v) da alínea c), ambas do número 1 do artigo 14º do Regulamento anexo à Portaria n.º 408/2017, de 16 de outubro (Empreender 2020) "]
[]
[null,"Alerta para os custos salariais"]
[null,"Podem ser considerados elegíveis os custos salariais estimados até ao limite máximo de € 1.850 por trabalhador, os quais incluem o salário base mensal, acrescido dos encargos sociais obrigatórios, se preencherem cumulativamente as seguintes condições:"]
[null,"Em alternativa às despesas em ativo corpóreo e incorpóreo previstas nas alíneas a) e b) do número um do artigo 14º da Regulamentação do Empreender 2020, podem ser considerados elegíveis os custos salariais estimados até ao limite máximo de € 1.850 por trabalhador, os quais incluem o salário base mensal, acrescido dos encargos sociais obrigatórios, se preencherem cumulativamente as seguintes condições:\na) Contratação de postos de trabalho altamente qualificados (com nível de qualificação igual ou superior a VI, nos termos definidos no anexo II da Portaria n.º 782/2009, de 23 de julho), em virtude do investimento inicial em causa e calculados pelo período do projeto e com um limite máximo de um período de 18 meses;\nb) O projeto de investimento deve conduzir a uma criação líquida de postos de trabalho, em virtude do investimento inicial em causa, em comparação com a média dos 12 meses anteriores;\nc) Cada posto de trabalho deve ser preenchido dentro do prazo de execução do projeto; \nd) Cada posto de trabalho criado deve ser mantido durante um período mínimo de três anos a contar da data da conclusão física e financeira do projeto;\ne) Ter por base a existência de contrato de trabalho entre o trabalhador e o beneficiário;\nf) A data de contratação ser posterior à data de apresentação da candidatura;\ng) Os trabalhadores a contratar não terem tido vínculo de trabalho com a empresa beneficiária ou com empresas parceiras ou associadas desta, durante os 12 meses anteriores à data da candidatura.\n"]
[]
[]
[]
[]
[null,"Nesta situação, o mapa de despesa deverá ser preenchido com os custos salariais as quais deverão ser classificados como despesa elegivel na correspondente componente de despesa. "]
[null,"Deverá igualmente incluir no mapa as despesas relacionadas com o investimento inicial (corpóreo e incorpóreo), considerando para tal como não elegivel.\n"]
[null,"Para efeitos de determinação do período de elegibilidade do projeto, a data de início deverá ser considerado a data da primeira fatura associada ao projeto, quer de investimento inicial quer de custos salariais, a que ocorrer primeiro.\n"]
[null,"A data de conclusão deverá corresponder á data da última fatura associada ao projeto, quer de investimento inicial quer de custos salariais, a que ocorrer por último, não podendo ultrapassar 18 meses.\n"]

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[]
[null,"Componentes",null,null,null,"Rubricas",null,null,null,"Localização",null,null,"Estabelecimento"]
[]
[null,"Componente","Id",null,null,"Rubrica","Id",null,null,"Localização","id",null,"Estabelecimento","Id"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Escolha"]
[null,"1ai) Custos de aquisição de máquinas e equipamentos e os custos diretamente atribuíveis para os colocar na localização e condições necessárias para os mesmos serem capazes de funcionar;",510501,null,null,"4 INVESTIMENTOS",4,null,null,"Calheta",3101,null,1,1]
[null,"1aii) Custos de aquisição de equipamentos e de construção, obras de remodelação e outras construções;",510502,null,null,"41 INVESTIMENTOS FINANCEIROS",41,null,null,"Câmara de Lobos",3102,null,2,2,null,"Eficiência Energética"]
[null,"1aiii) Custos de aquisição de equipamentos informáticos, incluindo o software necessário ao seu funcionamento;",510503,null,null,"411 INVESTIMENTOS EM SUBSIDIÁRIAS",411,null,null,"Funchal",3103,null,3,3,null,"Não Aplicável"]
[null,"1aiv) Custos com a construção de edifícios, obras de remodelação e outras construções até ao limite de 30% do total das despesas elegíveis;",510504,null,null,"4111 PARTICIPAÇÕES DE CAPITAL - MÉTODO DA EQUIVALÊNCIA PATRIMONIAL",4111,null,null,"Machico",3104,null,4,4]
[null,"1av) Custos com a aquisição e adaptação de material circulante que constitua a própria atividade a desenvolver, em casos devidamente justificados e apenas nos projetos integrados exclusivamente em atividades de animação turística;",510505,null,null,"4112 PARTICIPAÇÕES DE CAPITAL - OUTROS MÉTODOS",4112,null,null,"Ponta do Sol",3105,null,5,5]
[null,"1avi) Sobrecustos com a aquisição e custos com a conversão de material circulante, decorrente da utilização de formas de energia menos poluentes e mais eficientes que contribuam para reduzir a dependência dos combustíveis fósseis;",510506,null,null,"4113 EMPRÉSTIMOS CONCEDIDOS",4113,null,null,"Porto Moniz",3106,null,6,6]
[null,"1bi) Transferência de tecnologia através da aquisição de direitos de patentes, nacionais e internacionais;",510507,null,null,"412 INVESTIMENTOS EM ASSOCIADAS",412,null,null,"Ribeira Brava",3107,null,7,7]
[null,"1bii) Despesas com a obtenção, validação e defesa de patentes, «saber-fazer» ou conhecimentos técnicos não protegidos por patente, licenças ou outros tipos de propriedade intelectual;",510508,null,null,"4121 PARTICIPAÇÕES DE CAPITAL - MÉTODO DA EQUIVALÊNCIA PATRIMONIAL",4121,null,null,"Santa Cruz",3108,null,8,8]
[null,"1biii) Software standard ou desenvolvido especificamente para o projeto;",510509,null,null,"4122 PARTICIPAÇÕES DE CAPITAL - OUTROS MÉTODOS",4122,null,null,"Santana",3109,null,9,9]
[null,"1ci) Despesas com a conceção e registo associados à criação de marcas e insígnias, até ao limite de €10 000;",510510,null,null,"4123 EMPRÉSTIMOS CONCEDIDOS",4123,null,null,"São Vicente",3110,null,10,10]
[null,"1cii) Despesas iniciais associadas à domiciliação de aplicações, adesão inicial a plataformas eletrónicas, subscrição inicial de aplicações em regimes de “software as a service”, criação e publicação inicial de novos conteúdos eletrónicos;",510511,null,null,"413 INVESTIMENTOS EM ENTIDADES CONJUNTAMENTE CONTROLADAS",413,null,null,"Porto Santo",3201]
[null,"1ciii) Projeto de design, conceção, desenvolvimento e engenharia de produtos, serviços e processos, até ao limite de €10 000;",510512,null,null,"4131 PARTICIPAÇÕES DE CAPITAL - MÉTODO DA EQUIVALÊNCIA PATRIMONIAL",4131,null,null,null,null,null,"Designação","Cod_Classificacao"]
[null,"1civ) Despesas com a implementação e certificação de sistemas e com a certificação e marcação de produtos, serviços e sistemas e com a realização de testes e ensaios em laboratórios acreditados;",510513,null,null,"4132 PARTICIPAÇÕES DE CAPITAL - OUTROS MÉTODOS",4132,null,null,null,null,null,"Tecnologias de Informação e comunicação",1]
[null,"1cv) Auditorias energéticas sem carater obrigatório e estudos específicos de sistemas energéticos de produção de energia elétrica;",510514,null,null,"4133 EMPRÉSTIMOS CONCEDIDOS",4133,null,null,null,null,null,"Qualidade, Ambiente e Segurança",2]
[null,"1cvi) Estudos e diagnósticos para a implementação do projeto em setores da alta e média-alta tecnologia e serviços intensivos em conhecimento de alta tecnologia, até ao limite de €3 000;",510515,null,null,"414 INVESTIMENTOS NOUTRAS EMPRESAS",414,null,null,null,null,null,"Energia                                                 ",3]
[null,"1cvii) Concessão e implementação de plano de marketing associado ao projeto de investimento até ao limite de €3 000, sem prejuízo do estabelecido na alínea a) do número 1 do artigo 15º do presente regulamento;",510516,null,null,"4141 PARTICIPAÇÕES DE CAPITAL",4141,null,null,null,null,null,"Introdução de Técnicas e tecnologias Inovadoras",4]
[null,"1cviii) Projetos de arquitetura e de engenharia associados ao projeto de investimento até ao limite de €10 000;",510517,null,null,"4142 EMPRÉSTIMOS CONCEDIDOS",4142,null,null,null,null,null,"Investimentos Essenciais à Atividade ",5]
[null,"1cix) Despesas com a intervenção de técnicos oficiais de contas ou revisores oficiais de contas, na validação da despesa dos pedidos de pagamento, até ao limite de €4 000 por projeto e apenas para os efeitos previstos no número 3 do artigo 27º;",510518,null,null,"415 OUTROS INVESTIMENTOS FINANCEIROS",415,null,null,null,null,null,"Organização Gestão e Marketing",6]
[null,"1cx) Despesas com a elaboração do estudo de viabilidade (o qual poderá integrar a elaboração da candidatura) diretamente relacionadas com a conceção, implementação e avaliação do projeto até ao limite de €3 000, e para os efeitos previstos na alínea d);",510519,null,null,"4151 DETIDOS ATÉ À MATURIDADE",4151,null,null,null,null,null,"Invest. Essenciais atividade",7]
[null,"i) Contratação de postos de trabalho altamente qualificados;",510520,null,null,"4158 OUTROS",4158,null,null,null,null,null," Eficiência Energética",8]
[null,"Custos normais de funcionamento do beneficiário e investimentos de manutenção e substituição, bem como os custos relacionados com atividades de tipo periódico ou contínuo como publicidade corrente, despesas de consultoria fiscal de rotina;",1,null,null,"419 PERDAS POR IMPARIDADE ACUMULADAS",419,null,null,null,null,null,"Certificação dos Sistemas de Gestão da Qualidade, Ambiental, Segurança e Saúde no Trabalho, bem como certificação de sistemas integrados",9]
[null,"Custos referentes a atividades relacionadas com a exportação, nomeadamente os diretamente associados às quantidades exportadas, à criação ou funcionamento de redes de distribuição no exterior ou a outros custos correntes ligados à atividade de exportação;",2,null,null,"42 PROPRIEDADES DE INVESTIMENTO",42,null,null,null,null,null,"Invest. expansão empresarial (Internacionalização)",10]
[null,"Custos referentes a investimento direto no estrangeiro;",3,null,null,"421 TERRENOS E RECURSOS NATURAIS",421,null,null,null,null,null,"Não Aplicável",99]
[null,"Compra de imóveis, incluindo terrenos;",5,null,null,"422 EDIFÍCIOS E OUTRAS CONSTRUÇÕES",422]
[null,"Trespasses e direitos de utilização de espaços;",6,null,null,"426 OUTRAS PROPRIEDADES DE INVESTIMENTO",426]
[null,"Aquisição de veículos automóveis, aeronaves e outro material de transporte, à exceção das despesas previstas nos projetos apresentados por empresas que exerçam exclusivamente atividades de animação turística;",7,null,null,"428 DEPRECIAÇÕES ACUMULADAS",428]
[null,"Aquisição de bens em estado de uso;",8,null,null,"429 PERDAS POR IMPARIDADE ACUMULADAS",429]
[null,"Imposto sobre o valor acrescentado recuperável ainda que não tenha sido ou não venha a ser efetivamente recuperado pelo beneficiário;",9,null,null,"43 ACTIVOS FIXOS TANGÍVEIS",43]
[null,"Juros durante o período de realização do investimento;",10,null,null,"431 TERRENOS E RECURSOS NATURAIS",431]
[null,"Fundo de maneio;",11,null,null,"432 EDIFÍCIOS E OUTRAS CONSTRUÇÕES",432]
[null,"Trabalhos da empresa para ela própria;",12,null,null,"433 EQUIPAMENTO BÁSICO",433]
[null,"Pagamentos em numerário, efetuados pelos beneficiários aos seus fornecedores, exceto nas situações em que se revele ser este o meio de pagamento mais frequente, em função da natureza das despesas, e desde que num quantitativo unitário até € 250;",13,null,null,"434 EQUIPAMENTO DE TRANSPORTE",434]
[null,"Custos com garantias bancárias;",14,null,null,"435 EQUIPAMENTO ADMINISTRATIVO",435]
[null,"Despesas pagas no âmbito de contratos efetuados através de intermediários ou consultores, em que o montante a pagar é expresso em percentagem do montante cofinanciado ou das despesas elegíveis do projeto;",15,null,null,"436 EQUIPAMENTOS BIOLÓGICOS",436]
[null,"Custos de investimento correspondentes às unidades de alojamento exploradas em regime de direito de habitação periódica, de natureza real ou obrigacional;",16,null,null,"437 OUTROS ACTIVOS FIXOS TANGÍVEIS",437]
[null,"Ações de formação;",17,null,null,"438 DEPRECIAÇÕES ACUMULADAS",438]
[null,"Despesas pagas diretamente pelos sócios ou por outros elementos pertencentes à entidade beneficiária;",24,null,null,"439 PERDAS POR IMPARIDADE ACUMULADAS",439]
[null,"Certificação energética de edifícios e auditorias energéticas, de carater obrigatório nos termos da legislação em vigor;",26,null,null,"44 ACTIVOS INTANGÍVEIS",44]
[null,null,null,null,null,"441 GOODWILL",441]
[null,null,null,null,null,"442 PROJECTOS DE DESENVOLVIMENTO",442]
[null,null,null,null,null,"443 PROGRAMAS DE COMPUTADOR",443]
[null,null,null,null,null,"444 PROPRIEDADE INDUSTRIAL",444]
[null,null,null,null,null,"446 OUTROS ACTIVOS INTANGÍVEIS",446]
[null,null,null,null,null,"447 ACTIVOS AFECTOS À CONCESSÃO",447]
[null,null,null,null,null,"4472 EDIFÍCIOS E OUTRAS CONSTRUÇÕES",4472]
[null,null,null,null,null,"448 AMORTIZAÇÕES ACUMULADAS",448]
[null,null,null,null,null,"449 PERDAS POR IMPARIDADE ACUMULADAS",449]
[null,null,null,null,null,"45 INVESTIMENTOS EM CURSO",45]
[null,null,null,null,null,"451 INVESTIMENTOS FINANCEIROS EM CURSO",451]
[null,null,null,null,null,"452 PROPRIEDADES DE INVESTIMENTO EM CURSO",452]
[null,null,null,null,null,"453 ACTIVOS FIXOS TANGÍVEIS EM CURSO",453]
[null,null,null,null,null,"454 ACTIVOS INTANGÍVEIS EM CURSO",454]
[null,null,null,null,null,"455 ADIANTAMENTOS POR CONTA DE INVESTIMENTOS",455]
[null,null,null,null,null,"459 PERDAS POR IMPARIDADE ACUMULADAS",459]
[null,null,null,null,null,"46 ACTIVOS NÃO CORRENTES DETIDOS PARA VENDA",46]
[null,null,null,null,null,"469 PERDAS POR IMPARIDADE ACUMULADAS",469]
[null,null,null,null,null,"6 GASTOS",6]
[null,null,null,null,null,"61 CUSTO DAS MERCADORIAS VENDIDAS E DAS MATÉRIAS CONSUMIDAS",61]
[null,null,null,null,null,"611 MERCADORIAS",611]
[null,null,null,null,null,"612 MATÉRIAS-PRIMAS, SUBSIDIÁRIAS E DE CONSUMO",612]
[null,null,null,null,null,"613 ACTIVOS BIOLÓGICOS (COMPRAS)",613]
[null,null,null,null,null,"62 FORNECIMENTOS E SERVIÇOS EXTERNOS",62]
[null,null,null,null,null,"621 SUBCONTRATOS",621]
[null,null,null,null,null,"622 SERVIÇOS ESPECIALIZADOS",622]
[null,null,null,null,null,"6221 TRABALHOS ESPECIALIZADOS",6221]
[null,null,null,null,null,"6222 PUBLICIDADE E PROPAGANDA",6222]
[null,null,null,null,null,"6223 VIGILÂNCIA E SEGURANÇA",6223]
[null,null,null,null,null,"6224 HONORÁRIOS",6224]
[null,null,null,null,null,"6225 COMISSÕES",6225]
[null,null,null,null,null,"6226 CONSERVAÇÃO E REPARAÇÃO",6226]
[null,null,null,null,null,"6228 OUTROS",6228]
[null,null,null,null,null,"623 MATERIAIS",623]
[null,null,null,null,null,"6231 FERRAMENTAS E UTENSÍLIOS DE DESGASTE RÁPIDO",6231]
[null,null,null,null,null,"6232 LIVROS E DOCUMENTAÇÃO TÉCNICA",6232]
[null,null,null,null,null,"6233 MATERIAL DE ESCRITÓRIO",6233]
[null,null,null,null,null,"6234 ARTIGOS PARA OFERTA",6234]
[null,null,null,null,null,"6238 OUTROS",6238]
[null,null,null,null,null,"624 ENERGIA E FLUIDOS",624]
[null,null,null,null,null,"6241 ELECTRICIDADE",6241]
[null,null,null,null,null,"6242 COMBUSTÍVEIS",6242]
[null,null,null,null,null,"6243 ÁGUA",6243]
[null,null,null,null,null,"6248 OUTROS",6248]
[null,null,null,null,null,"625 DESLOCAÇÕES, ESTADAS E TRANSPORTES",625]
[null,null,null,null,null,"6251 DESLOCAÇÕES E ESTADAS",6251]
[null,null,null,null,null,"6252 TRANSPORTES DE PESSOAL",6252]
[null,null,null,null,null,"6253 TRANSPORTES DE MERCADORIAS",6253]
[null,null,null,null,null,"6258 OUTROS",6258]
[null,null,null,null,null,"626 SERVIÇOS DIVERSOS",626]
[null,null,null,null,null,"6261 RENDAS E ALUGUERES",6261]
[null,null,null,null,null,"6262 COMUNICAÇÃO",6262]
[null,null,null,null,null,"6263 SEGUROS",6263]
[null,null,null,null,null,"6264 ROYALTIES",6264]
[null,null,null,null,null,"6265 CONTENCIOSO E NOTARIADO",6265]
[null,null,null,null,null,"6266 DESPESAS DE REPRESENTAÇÃO",6266]
[null,null,null,null,null,"6267 LIMPEZA, HIGIENE E CONFORTO",6267]
[null,null,null,null,null,"6268 OUTROS SERVIÇOS",6268]
[null,null,null,null,null,"63 GASTOS COM O PESSOAL",63]
[null,null,null,null,null,"631 REMUNERAÇÕES DOS ÓRGÃOS SOCIAIS",631]
[null,null,null,null,null,"632 REMUNERAÇÕES DO PESSOAL",632]
[null,null,null,null,null,"633 BENEFÍCIOS PÓS-EMPREGO",633]
[null,null,null,null,null,"6331 PRÉMIOS PARA PENSÕES",6331]
[null,null,null,null,null,"6332 OUTROS BENEFÍCIOS",6332]
[null,null,null,null,null,"634 INDEMNIZAÇÕES",634]
[null,null,null,null,null,"635 ENCARGOS SOBRE REMUNERAÇÕES",635]
[null,null,null,null,null,"6351 Encargos sobre Remunerações - Orgãos sociais",6351]
[null,null,null,null,null,"6352 Encargos sobre Remunerações - de pessoal",6352]
[null,null,null,null,null,"636 SEGUROS DE ACIDENTES NO TRABALHO E DOENÇAS PROFISSIONAIS",636]
[null,null,null,null,null,"637 GASTOS DE ACÇÃO SOCIAL",637]
[null,null,null,null,null,"638 OUTROS GASTOS COM O PESSOAL",638]
[null,null,null,null,null,"64 GASTOS DE DEPRECIAÇÃO E DE AMORTIZAÇÃO",64]
[null,null,null,null,null,"641 PROPRIEDADES DE INVESTIMENTO",641]
[null,null,null,null,null,"642 ACTIVOS FIXOS TANGÍVEIS",642]
[null,null,null,null,null,"643 ACTIVOS INTANGÍVEIS.",643]
[null,null,null,null,null,"6434 PROPRIEDADE INDUSTRIAL",6434]
[null,null,null,null,null,"65 PERDAS POR IMPARIDADE",65]
[null,null,null,null,null,"651 EM DÍVIDAS A RECEBER",651]
[null,null,null,null,null,"6511 CLIENTES",6511]
[null,null,null,null,null,"6512 OUTROS DEVEDORES",6512]
[null,null,null,null,null,"652 EM INVENTÁRIOS",652]
[null,null,null,null,null,"653 EM INVESTIMENTOS FINANCEIROS",653]
[null,null,null,null,null,"654 EM PROPRIEDADES DE INVESTIMENTO",654]
[null,null,null,null,null,"655 EM ACTIVOS FIXOS TANGÍVEIS",655]
[null,null,null,null,null,"656 EM ACTIVOS INTANGÍVEIS",656]
[null,null,null,null,null,"657 EM INVESTIMENTOS EM CURSO",657]
[null,null,null,null,null,"658 EM ACTIVOS NÃO CORRENTES DETIDOS PARA VENDA",658]
[null,null,null,null,null,"66 PERDAS POR REDUÇÕES DE JUSTO VALOR",66]
[null,null,null,null,null,"661 EM INSTRUMENTOS FINANCEIROS",661]
[null,null,null,null,null,"662 EM INVESTIMENTOS FINANCEIROS",662]
[null,null,null,null,null,"663 EM PROPRIEDADES DE INVESTIMENTO",663]
[null,null,null,null,null,"664 EM ACTIVOS BIOLÓGICOS",664]
[null,null,null,null,null,"67 PROVISÕES DO PERÍODO",67]
[null,null,null,null,null,"671 IMPOSTOS",671]
[null,null,null,null,null,"672 GARANTIAS A CLIENTES",672]
[null,null,null,null,null,"673 PROCESSOS JUDICIAIS EM CURSO",673]
[null,null,null,null,null,"674 ACIDENTES NO TRABALHO E DOENÇAS PROFISSIONAIS",674]
[null,null,null,null,null,"675 MATÉRIAS AMBIENTAIS",675]
[null,null,null,null,null,"676 CONTRATOS ONEROSOS",676]
[null,null,null,null,null,"677 REESTRUTURAÇÃO",677]
[null,null,null,null,null,"678 OUTRAS PROVISÕES",678]
[null,null,null,null,null,"68 OUTROS GASTOS E PERDAS",68]
[null,null,null,null,null,"681 IMPOSTOS",681]
[null,null,null,null,null,"6811 IMPOSTOS DIRECTOS",6811]
[null,null,null,null,null,"6812 IMPOSTOS INDIRECTOS:",6812]
[null,null,null,null,null,"6813 TAXAS",6813]
[null,null,null,null,null,"682 DESCONTOS DE PRONTO PAGAMENTO CONCEDIDOS",682]
[null,null,null,null,null,"683 DÍVIDAS INCOBRÁVEIS",683]
[null,null,null,null,null,"684 PERDAS EM INVENTÁRIOS",684]
[null,null,null,null,null,"6841 SINISTROS",6841]
[null,null,null,null,null,"6842 QUEBRAS",6842]
[null,null,null,null,null,"6848 OUTRAS PERDAS",6848]
[null,null,null,null,null,"685 GASTOS E PERDAS EM SUBSIDIÁRIAS, ASSOCIADAS E EMPREENDIMENTOS CONJUNTOS",685]
[null,null,null,null,null,"6851 COBERTURA DE PREJUÍZOS",6851]
[null,null,null,null,null,"6852 APLICAÇÃO DO MÉTODO DA EQUIVALÊNCIA PATRIMONIAL",6852]
[null,null,null,null,null,"6853 ALIENAÇÕES",6853]
[null,null,null,null,null,"6858 OUTROS GASTOS E PERDAS",6858]
[null,null,null,null,null,"686 GASTOS E PERDAS NOS RESTANTES INVESTIMENTOS FINANCEIROS",686]
[null,null,null,null,null,"6861 COBERTURA DE PREJUÍZOS",6861]
[null,null,null,null,null,"6862 ALIENAÇÕES",6862]
[null,null,null,null,null,"6868 OUTROS GASTOS E PERDAS",6868]
[null,null,null,null,null,"687 GASTOS E PERDAS EM INVESTIMENTOS NÃO FINANCEIROS",687]
[null,null,null,null,null,"6871 ALIENAÇÕES",6871]
[null,null,null,null,null,"6872 SINISTROS",6872]
[null,null,null,null,null,"6873 ABATES",6873]
[null,null,null,null,null,"6874 GASTOS EM PROPRIEDADES DE INVESTIMENTO",6874]
[null,null,null,null,null,"6878 OUTRAS GASTOS E PERDAS",6878]
[null,null,null,null,null,"688 OUTROS",688]
[null,null,null,null,null,"6881 CORRECÇÕES RELATIVAS A PERÍODOS ANTERIORES",6881]
[null,null,null,null,null,"6882 DONATIVOS",6882]
[null,null,null,null,null,"6883 QUOTIZAÇÕES",6883]
[null,null,null,null,null,"6884 OFERTAS E AMOSTRAS DE INVENTÁRIOS",6884]
[null,null,null,null,null,"6885 INSUFICIÊNCIA DA ESTIMATIVA PARA IMPOSTOS",6885]
[null,null,null,null,null,"6886 PERDAS EM INSTRUMENTOS FINANCEIROS",6886]
[null,null,null,null,null,"6888 OUTROS NÃO ESPECIFICADOS",6888]
[null,null,null,null,null,"69 GASTOS E PERDAS DE FINANCIAMENTO",69]
[null,null,null,null,null,"691 JUROS SUPORTADOS",691]
[null,null,null,null,null,"6911 JUROS DE FINANCIAMENTOS OBTIDOS",6911]
[null,null,null,null,null,"6918 OUTROS JUROS",6918]
[null,null,null,null,null,"692 DIFERENÇAS DE CÂMBIO DESFAVORÁVEIS",692]
[null,null,null,null,null,"6921 RELATIVAS A FINANCIAMENTOS OBTIDOS",6921]
[null,null,null,null,null,"6928 OUTRAS",6928]
[null,null,null,null,null,"698 OUTROS GASTOS E PERDAS DE FINANCIAMENTO",698]
[null,null,null,null,null,"6981 RELATIVOS A FINANCIAMENTOS OBTIDOS",6981]
[null,null,null,null,null,"6988 OUTROS",6988]
[null,null,null,null,null,"999 FUNDO DE MANEIO",999]