trytond-account_financial_statement_es/pyg_normal.xml

<?xml version="1.0"?>
<tryton>
    <data>
        <record model="account.financial.statement.template" id="es_pyg_normal">
            <field name="name">PÉRDIDAS Y GANANCIAS NORMAL (PGCE 2008)</field>
            <field name="type">system</field>
            <field name="mode">credit-debit</field>
            <field name="description">
Pérdidas y Ganancias Normal al cierre del ejercicio, según Plan General Contable Español para Pequeñas Y Medianas Empresas, para el depósito de cuentas anuales en el registro mercantil.

Existen limitaciones legales a su uso por empresas de gran tamaño, que deberán utilizar el modelo normal de cuentas anuales.

Condiciones:

Total activo (€)                &lt; RESTO
Importe neto cifra negocios (€) &lt; RESTO
N.o medio trabajadores          &lt; RESTO

Este modelo no puede ser utilizado por las empresas que tengan un modelo específico por adaptación sectorial, ni por las empresas que
deben utilizar modelos de cuentas anuales específicos, de acuerdo con las disposiciones dictadas por el Banco de España o por la Comisión Nacional
del Mercado de Valores. Estos formularios tampoco sirven para la presentación de cuentas anuales consolidadas.

En ningún caso podrá utilizar este modelo de PYMES las empresas que se encuentren en alguna de las siguientes circunstancias:

– Que hayan emitido valores admitidos a negociación en mercados regulados o sistemas multilaterales de negociación, de cualquier Estado miembro de la Unión Europea.
– Que formen parte de un grupo de sociedades que formulen o debieran haber formulado cuentas anuales consolidadas.
– Que su moneda funcional sea distinta del euro.

Basado en los modelos normalizados de depósito de cuentas anuales del registro mercantil (normal):

http://www.mjusticia.gob.es/cs/Satellite/1292342988403?blobheader=application%2Fpdf&amp;blobheadername1=Content-Disposition&amp;blobheadervalue1=attachment%3B+filename%3DNormal_Castellano_Integrado_Editable.PDF
            </field>
        </record>
        <record model="account.financial.statement.template.line" id="es_pyg_normal_a">
            <field name="template" ref="es_pyg_normal"/>
            <field name="code">A</field>
            <field name="name">A) OPERACIONES CONTINUADAS</field>
            <field name="current_value"></field>
            <field name="previous_value"></field>
            <field name="visible" eval="True"/>
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            <field name="css_class">l1</field>
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            <field name="css_class">l3</field>
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            <field name="name">a) Ventas</field>
            <field name="current_value">balance(700,701,702,703,704) + invert(706,708,709)</field>
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            <field name="name">b) Prestaciones de servicios</field>
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            <field name="previous_value">balance(705)</field>
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            <field name="visible" eval="True"/>
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            <field name="template" ref="es_pyg_normal"/>
            <field name="code">40200</field>
            <field name="name">2. Variación de existencias de productos terminados y en curso de fabricación</field>
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            <field name="previous_value">invert(6930) + balance("71*",7930)</field>
            <field name="parent" ref="es_pyg_normal_a"/>
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            <field name="name">3. Trabajos realizados por la empresa para su activo</field>
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            <field name="previous_value">balance(73)</field>
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            <field name="name">4. Aprovisionamientos</field>
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            <field name="css_class">l3</field>
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            <field name="name">a) Consumo de mercaderías</field>
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            <field name="name">b) Consumo de materias primas y otras materias consumibles</field>
            <field name="current_value">invert(601,602) + balance(6061,6062,6081,6082,6091,6092,"611*","612*")</field>
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            <field name="name">d) Deterioro de mercaderías, materias primas y otros aprovisionamientos</field>
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            <field name="name">5. Otros ingresos de explotación</field>
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            <field name="previous_value"></field>
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