Chart of Accounts for Brazil

Brazil doesn’t force a local chart of accounts on you. You keep your global chart and map each account to the government’s referential chart when the digital books are filed. Both tables are below, complete and searchable.

SAP template · 660 accounts
Referential chart · 719 accounts

By Luiz C. Mariani · Updated 4 November 2026

How it fits together

One global chart, one mapping, one government chart

SAP template

Chart of accounts template for Brazil

SAP’s best-practice chart of accounts (YCOA, S/4HANA 2020): 660 accounts, 76 of them specific to Brazil. Use it as a reference for which accounts Brazil needs in your global chart; the accounts you really need depend on the processes your company runs.

Account	Description	BR	Acc Type	Functional area	Recon.	Tax cat.	Auto post only	Open items	Sort key	No tax allowed	Local currency only
0010010000	Petty Cash		BS						003		✓
0010020000	Petty Cash Journal - postings automatic only		BS				✓		003		✓
0011001000	Bank 1 - Bank (Main) Account		BS						027		✓
0011001010	Bank 1 - Cash Payment		BS						001
0011001020	Bank 1 - Bank Transfer (Domestic/SEPA/Foreign)		BS					✓
0011001030	Bank 1 - Other Interim Transfers		BS					✓
0011001040	Bank 1 - Direct Debit		BS					✓
0011001050	Bank 1 - Checks Out		BS					✓
0011001060	Bank 1 - Checks In		BS					✓
0011001070	Bank 1 - Check Clearing Account		BS					✓
0011001080	Bank 1 - Cash Receipt		BS					✓
0011001090	Bank 1 - Technical Account for Bank Statement		BS					✓
0011001091	Bank 1 - Refunds / Repayments (FI-CA)		BS					✓
0011001092	Bank 1 - Clarification (FI-CA)		BS					✓
0011001099	Bank 1 - Foreign Currency Adjustment		BS						001
0011001100	Bank 1 - Bank (Main) Account Foreign Currency		BS						027		✓
0011002000	Bank 2 - Bank (Main) Account		BS						027		✓
0011002010	Bank 2 - Cash Payment		BS					✓
0011002020	Bank 2 - Bank Transfer (Domestic/SEPA/Foreign)		BS					✓
0011002030	Bank 2 - Other Interim Transfers		BS					✓
0011002040	Bank 2 - Direct Debit		BS					✓
0011002050	Bank 2 - Checks Out		BS					✓
0011002060	Bank 2 - Checks In		BS					✓
0011002070	Bank 2 - Check Clearing Account		BS					✓
0011002080	Bank 2 - Cash Receipt		BS					✓
0011002090	Bank 2 - Technical Account for Bank Statement		BS					✓
0011002091	Bank 2 - Refunds / Repayments (FI-CA)		BS					✓
0011002092	Bank 2 - Clarification (FI-CA)		BS					✓
0011002099	Bank 2 - Foreign Currency Adjustment		BS						001
0011008000	Bank 3 - Digital Payments Acquirer Bank		BS						027		✓
0011008030	Bank 3 - Digital Payments Transfer Account		BS					✓
0011008070	Bank 3 - Digital Payments Acquirer Clrng (Stlmnt)		BS					✓	009
0011008099	Bank 3 - Foreign Currency Adjustment		BS						001
0011999000	Bank 4 - External Payments Account		BS						027		✓
0011999030	Bank 4 - External Payments Clearing Account		BS					✓
0011999099	Bank 4 - Foreign Currency Adjustment		BS						001
0012021000	Short Term Investments, Unaffiliated(TRM)		BS						001		✓
0012021100	Short Term Investments, Affili., No Consolid.(TRM)		BS						001		✓
0012021200	Short Term Investments, Affiliated, Consolid.(TRM)		BS						001		✓
0012041000	Derivatives Valuation Balances, Unaffiliated(TRM)		BS						001		✓
0012041100	Derivatives Valuation Bal, Affil., No Consol.(TRM)		BS						001		✓
0012041200	Derivatives Valuation Bal, Affili., Consolid.(TRM)		BS						001		✓
0012042000	Derivatives Assets, Unaffiliated(TRM)		BS						001		✓
0012042100	Derivatives Assets, Affiliated, No Consolid.(TRM)		BS						001		✓
0012042200	Derivatives Assets, Affiliated, Consolidation(TRM)		BS						001		✓
0012100000	Receivables Domestic		BS		D	*				✓
0012100100	Receivables Domestic - One Time Accounts		BS		D	*
0012100200	Receivable - Contract Accounts		BS		V	*				✓
0012101500	Receivables due > 1 year (FI-CA)		BS						001
0012102000	Receivables Domestic Adjustments		BS						001
0012102100	Receivables Adjustment (RAR)		BS
0012102500	Receivable Adjustments due > 1 year (FI-CA)		BS						001
0012103000	Rcvl. Adj. for Cust. with a Cred. Balance (FI-CA)		BS						001
0012110000	Other Down Payments Made Current Assets		BS		K	*			012	✓
0012119000	Down Payment Requests Vendors		BS		K	*			026	✓
0012119100	Outgoing Payment (Request) (FI-CA)		BS		V	*
0012120000	Receivables Foreign		BS		D	*				✓
0012120100	Receivables Foreign - One Time Accounts		BS		D	*				✓
0012122000	Receivables Foreign Adjustments		BS						001		✓
0012200000	Lease Receivables - Land & Land Improvements (ROU)		BS			+			001	✓	✓
0012200100	Lease Receivables - Buildings (ROU)		BS			+			001	✓	✓
0012200200	Lease Receivables - Machinery & Equipment (ROU)		BS			+			001	✓	✓
0012200300	Lease Receivables - Motor Vehicles (ROU)		BS			+			001	✓	✓
0012200400	Lease Receivables - Office Equipment (ROU)		BS			+			001	✓	✓
0012200500	Lease Receivables - Furniture and Fixtures (ROU)		BS			+			001	✓	✓
0012200600	Lease Receivables-Compt Hardwr and Eqpmt(ROU)		BS			+			001	✓	✓
0012300000	Receivables affiliated Companies		BS		D	*				✓
0012400000	Allowance for Doubtful Receivables		BS		D
0012401000	Individual Value Adjustments for Receivables		BS		D
0012401100	Allowance for Doubtful Receivables(Valuation)		BS						001		✓
0012401200	Doubtful Receivables (FI-CA)		BS						001		✓
0012401300	Offset Account for Doubtful Receivables (FI-CA)		BS						001		✓
0012401400	Allowance for Bad Debt-Ind Val Value Adjust(FI-CA)		BS						001		✓
0012401500	Allowance for Bad Debt-Flat Rate Val Adj. (FI-CA)		BS						001		✓
0012410000	Clearing of Granted Warranties to Customers		BS				✓	✓	001
0012501000	Clearing Interest Receivables		BS				✓	✓	001
0012510000	Accounts Receivable - BoE Receivable		BS		D	*			001
0012530000	Accounts Receivable - Payment Cards		BS					✓	001		✓
0012530100	Accounts Receivable - External Payments Clearing		BS					✓	001		✓
0012530110	Accounts Receivable - External Payments		BS					✓	001		✓
0012530200	Accounts Receivable - Payment Cards (FI-CA)		BS					✓
0012530300	Accounts Receivable - Paypal (FI-CA)		BS					✓
0012540000	Other Receivables (no recon acct)		BS					✓	001
0012550000	Unbilled Revenue		BS			*			001	✓
0012562000	Deferred Income		BS			+		✓	001	✓
0012590000	Vendors with a Debit Balance		BS						001		✓
0012608000	Tax Transference of Establishment		BS
0012614000	Input Tax (ICx)		BS					✓	016
0012614100	ICMS Short Term Investment Credit (BR)	BR	BS					✓	016
0012614110	ICMS Long Term Investment Credit (BR)	BR	BS					✓	016
0012614120	ICMS Residual Investment Credit (BR)	BR	BS					✓	016
0012614130	ICMS Retirement Credit Balance (BR)	BR	BS					✓	016
0012660000	Reclaimable Tax for Interest Income(TRM)		BS						001		✓
0012701000	Accr. Interest Inc./Defer. Int. Exp., Unaffi.(TRM)		BS						001		✓
0012701100	Accr. Int. Inc./Defer. Int. Exp., Aff., NoCo.(TRM)		BS						001		✓
0012701200	Accr. Int. Inc./Defer. Int. Exp., Affi., Con.(TRM)		BS						001		✓
0013100000	Inventory - Raw Material		BS			*	✓			✓	✓
0013200000	Inventory - Work In Progress		BS			*				✓	✓
0013210000	WIP		BS								✓
0013300000	Inventory - Semi Finished Goods		BS			*	✓			✓	✓
0013400000	Inventory - Finished Goods		BS			*	✓			✓	✓
0013500000	Inventory - Packaging Materials		BS			*	✓			✓	✓
0013600000	Inventory - Trading Goods		BS			*	✓			✓	✓
0013601000	Inventory Adjustment Account		BS								✓
0013602000	Remittance GoodsConsignment(Active Clearing-BR)	BR	BS								✓
0013701400	WIP Deferred Revenue		BS
0013711100	WIP Accrued Revenue		BS
0013711400	WIP Accrued Revenue		BS
0013711900	WIP Unbilled Revenue		BS
0013715600	WIP Accrued Revenue On Account Adjustment		BS
0013811100	Deferrals Revenue		BS
0013815600	Deferrals Revenue - On Account Adjustment		BS
0015200000	Salary and Wages Advances		BS					✓			✓
0016000000	Land & Land Improvements		BS		A	*				✓
0016001000	Buildings		BS		A	*				✓
0016002000	Machinery & Equipment		BS		A	*				✓
0016003000	Building Improvements		BS		A	*				✓
0016004000	Motor Vehicles		BS		A	*				✓
0016005000	Office Equipment		BS		A	*				✓
0016006000	Furniture and Fixtures		BS		A	*				✓
0016007000	Computer Hardware and Equipment		BS		A	*				✓
0016008000	Computer Software		BS		A	*				✓
0016009000	Assets under Construction		BS		A	*				✓
0016010000	Down Payments made on Tangible Assets w/o FI-AA		BS		K	*			012	✓
0016014000	Technical Clrng Acct Integrated Asset Acquisition		BS		A	*				✓
0016014100	Clearing Account for Asset Acquisition		BS						008
0016015000	Offsetting Account Revaluation APC		BS
0016020000	Low Value Assets		BS		A	*				✓
0016050000	Land & Land Improvements (ROU)		BS		A	*			001	✓
0016051000	Buildings (ROU)		BS		A	*			001	✓
0016052000	Machinery & Equipment (ROU)		BS		A	*			001	✓
0016054000	Motor Vehicles (ROU)		BS		A	*			001	✓
0016055000	Office Equipment (ROU)		BS		A	*			001	✓
0016056000	Furniture and Fixtures (ROU)		BS		A	*			001	✓
0016057000	Computer Hardware and Equipment (ROU)		BS		A	*			001	✓
0016059000	Leasing Clearing Account		BS			-			001
0017000000	Accumulated Depreciation - Land Improvements		BS		A
0017001000	Accumulated Depreciation - Buildings		BS		A
0017002000	Accumulated Depreciation - Machinery & Equipment		BS		A
0017003000	Accumulated Depreciation - Building Improvements		BS		A
0017004000	Accumulated Depreciation - Motor Vehicles		BS		A
0017005000	Accumulated Depreciation - Office Equipment		BS		A
0017006000	Accumulated Depreciation - Furniture and Fixtures		BS		A
0017007000	Accumulated Depreciation - Computer Hardware		BS		A
0017008000	Accumulated Depreciation - Computer Software		BS		A
0017020000	Accumulated Depreciation - Low Value Assets		BS		A
0017050000	Accumulated Depreciation - Land Improvements (ROU)		BS		A	*			001	✓
0017051000	Accumulated Depreciation - Buildings (ROU)		BS		A	*			001	✓
0017052000	Accumulated Depr'n - Machinery & Equipment (ROU)		BS		A	*			001	✓
0017054000	Accumulated Depreciation - Motor Vehicles (ROU)		BS		A	*			001	✓
0017055000	Accumulated Depreciation - Office Equipment (ROU)		BS		A	*			001	✓
0017056000	Accumulated Depr'n Fixtures Fittings (ROU)		BS		A	*			001	✓
0017057000	Accumulated Depreciation - Computer Hardware (ROU)		BS		A	*			001	✓
0018030000	Long Term Investments, Unaffiliated(TRM)		BS						001		✓
0018030100	Long Term Investments, Affili., No Consolid.(TRM)		BS						001		✓
0018030200	Long Term Investments, Affiliated, Consolid.(TRM)		BS						001		✓
0019210000	Other Receivables > 1 year		BS						001		✓
0021100000	Payables Domestic		BS		K	*
0021100100	Payables Domestic - One Time Accounts		BS		K	*
0021102000	Payables Domestic Adjustments		BS						001		✓
0021105000	Travel Expenses Payable		BS		K	*			001
0021110000	Goods Received/Invoice Received Consignt/Pipeline		BS			*		✓	029	✓	✓
0021120000	Goods Received/Invoice Received		BS			*	✓	✓	014	✓	✓
0021122000	Goods Received / Invoice Received Adjustment		BS						001		✓
0021180000	Customers with a Credit Balance		BS						001
0021185000	Customers with a Credit Balance (FI-CA)		BS						001
0021185100	Security deposit (Request)(FI-CA)		BS		V	*
0021186000	Down payment-Customers (FI-CA)		BS		V	*
0021190000	Down Payments-Customers (sp ind A)		BS		D	*			031	✓
0021191000	Down Payment Requests-Customers (Sp Ind F)		BS		D	*			031	✓
0021191100	Contract Liability for Down Payments		BS						001
0021191200	Contract Liability for Down Payment Requests		BS						001
0021192000	Adjustment account down payments received		BS						001
0021200000	Payables Foreign		BS		K	*				✓
0021200100	Payables Foreign - One Time Accounts		BS		K	*				✓
0021202000	Payables Foreign Adjustments		BS						001		✓
0021300000	Payables affiliated Companies		BS		K	*				✓
0021320000	Lease Out Clearing Account (ROU)		BS			+			001		✓
0021508000	Payroll - Garnishment		BS					✓	016
0021509000	Payroll - Workers' Compensation Association		BS					✓	016
0021517000	Other Personnel Costs		BS					✓
0021518000	Document split acct (trip costs co.code clrg HR)		BS					✓	016
0021519000	Payroll Allocation		BS					✓	016
0021520000	IPI to Recover (BR)	BR	BS
0021521000	ICMS to Recover (BR)	BR	BS
0021522000	IR to Recover (BR)	BR	BS			*				✓
0021522100	IRRF to Recover - Financial Investment(BR)	BR	BS						001
0021523000	TAX Transfer Plant (BR)	BR	BS
0021524000	PIS to Recover (BR)	BR	BS
0021525000	ISS to Recover (BR)	BR	BS
0021526000	COFINS to Recover (BR)	BR	BS
0021527000	CSLL to Recover (BR)	BR	BS
0021527100	INSS to Recover (BR)	BR	BS			*				✓
0021530000	Tax - ICMS to Pay (BR)	BR	BS
0021530001	ICMS to Recover - UF Origem (Partilha) (BR)	BR	BS
0021530002	ICMS to Recover - UF Destino (Partilha) (BR)	BR	BS
0021530003	FCP / FECOEP To Recover (Partilha) (BR)	BR	BS
0021530004	ICMS - ST (Substituição Tributária) (BR)	BR	BS
0021530005	FCP to Pay to Destination State (BR)	BR	BS			*			001	✓	✓
0021530006	FCP to Pay to State of Invoice Issuer (BR)	BR	BS			*			001	✓	✓
0021530007	ICMS Complementary (BR)	BR	BS			*			001	✓	✓
0021530008	ICMS clearing (BR)	BR	BS			*			001	✓	✓
0021530009	IPI clearing (BR)	BR	BS			*			001
0021530010	FCP/ ST Clearing	BR	BS			*			001
0021530011	FCP on DIFAL	BR	BS			*			001
0021531000	Tax - IPI to Pay (BR)	BR	BS
0021532000	Tax - ISS to Pay (BR)	BR	BS
0021532001	ISS WHT to Pay (BR)	BR	BS
0021533000	Tax - PIS to Pay (BR)	BR	BS
0021533001	PIS WHT to Pay (BR)	BR	BS					✓	016
0021534000	Tax - IRF General to Pay (PIS/COFINS/CSLL/IR) (BR)	BR	BS
0021535000	Tax - COFINS to Pay (BR)	BR	BS
0021535001	COFINS WHT to Pay (BR)	BR	BS					✓	016
0021536000	Tax - IRRF - Contracted Services (BR)	BR	BS
0021537000	Tax - CSLL to Pay (BR)	BR	BS
0021538000	Tax Other - to Pay (BR)	BR	BS
0021539000	INSS Contractors to Pay (BR)	BR	BS
0021539001	INSS FreeLancer to Pay (BR)	BR	BS					✓	016
0021539002	INSS on Wage to Pay (BR)	BR	BS					✓	016
0021539003	FGTS to Pay (BR)	BR	BS					✓	016
0021539004	INSS to Pay (BR)	BR	BS					✓	016
0021539100	Vacation Accrual (BR)	BR	BS			*			031
0021539101	13 Wage Accrual (BR)	BR	BS			*			031
0021539102	INSS - Vacation Accrual (BR)	BR	BS			*			031
0021539103	FGTS - 13 Wage Accrual (BR)	BR	BS			*			031
0021539104	Labor Contingency (BR)	BR	BS			*			031
0021539105	Judicial Contingency (BR)	BR	BS			*			031
0021539106	INSS - 13 Wage Accrual (BR)	BR	BS			*			031
0021539107	FGTS - Vacation Accrual (BR)	BR	BS			*			031
0021539109	CPRB to Pay (BR)	BR	BS					✓	016
0021539200	ICMS – ST to appropriate (BR)	BR	BS
0021539201	ICMS – FCP to appropriate (BR)	BR	BS
0021540000	Other Clearing Account		BS
0021603000	Withholding Tax		BS						001		✓
0021720000	Other Payables (no recon acct)		BS					✓			✓
0021720100	Guarantees received from Vendors		BS		K	*			026
0021721000	Reserves for Unrealized Costs		BS
0021722000	Manual Reserves for Imminent Loss		BS
0021723000	Manual Reserves for Anticipated Sales Deductions		BS								✓
0021724000	Manual Reserves for Unrealized Costs		BS
0021725000	Accrued Expenses–Goods & Services		BS					✓	011
0021730000	Freight Clearing Account (MM)		BS			-		✓	014	✓	✓
0021750000	Clearing Vendor Discounts - Net Method		BS			*	✓	✓	101	✓
0021751000	Clearing - Guarantees Received Vendors		BS				✓	✓	001
0021775000	Accrual Statistical condition		BS						012
0021780000	Freight Provision SD		BS			*			031	✓
0021900000	Payment Request Clearing Account(TRM)		BS					✓	001		✓
0022000000	Output Tax (MWS)		BS			>	✓		001		✓
0022090000	Alterative Tax Payable - UMS		BS					✓	001		✓
0022140700	PIx Brazil	BR	BS
0022140900	COx Brazil	BR	BS
0022540000	Short Term Debts, Unaffiliated(TRM)		BS						001		✓
0022540100	Short Term Debts, Affiliated,No Consolidation(TRM)		BS						001		✓
0022540200	Short Term Debts, Affiliated, Consolidation(TRM)		BS						001		✓
0022541000	Derivatives Liabilities, Unaffiliated(TRM)		BS						001		✓
0022541100	Derivatives Liabilities, Affil., No Consolid.(TRM)		BS						001		✓
0022541200	Derivatives Liabilities, Affili., Consolidat.(TRM)		BS						001		✓
0022542000	Accr. Interest Exp./Defer. Int. Inc., Unaffi.(TRM)		BS						001		✓
0022542100	Accr. Int. Exp./Defer. Int. Inc., Aff., NoCo.(TRM)		BS						001		✓
0022542200	Accr. Int. Exp./Defer. Int. Inc., Affi., Con.(TRM)		BS						001		✓
0022543000	Price Valuation Reserve (OCI) Gains, Unaffil.(TRM)		BS						001		✓
0022543100	Price Valua. Reserve (OCI) Gains, Affi., NoCo(TRM)		BS						001		✓
0022543200	Price Valua. Reserve (OCI) Gains, Affi., Con.(TRM)		BS						001		✓
0022544000	Price Valuation Reserve (OCI) Losses, Unaffi.(TRM)		BS						001		✓
0022544100	Price Valu. Reser. (OCI) Losses, Affi., NoCo.(TRM)		BS						001		✓
0022544200	Price Valu. Reser. (OCI) Losses, Affi., Cons.(TRM)		BS						001		✓
0022545000	FX Valuation Reserve (OCI) Gains, Unaffiliat.(TRM)		BS						001		✓
0022545100	FX Valua. Reserve (OCI) Gains, Affil., NoCon.(TRM)		BS						001		✓
0022545200	FX Valua. Reserve (OCI) Gains, Affi., Consol.(TRM)		BS						001		✓
0022546000	FX Valuation Reserve (OCI) Losses, Unaffili.(TRM)		BS						001		✓
0022546100	FX Valua. Reserve (OCI) Losses, Affi., NoCon.(TRM)		BS						001		✓
0022546200	FX Valua. Reserve (OCI) Losses, Affil., Cons.(TRM)		BS						001		✓
0022547000	Hedging Reserve (OCI I)(TRM)		BS						001		✓
0022548000	Cost of Hedging Reserve (OCI II)(TRM)		BS						001		✓
0022549000	Treasury Techinal Clearing Account(TRM)		BS						001		✓
0023000000	Lease Liability - Land & Land Improvements (ROU)		BS			-			001
0023000100	Lease Liability - Buildings (ROU)		BS			-			001
0023000200	Lease Liability - Machinery & Equipment (ROU)		BS			-			001
0023000300	Lease Liability - Motor Vehicles (ROU)		BS			-			001
0023000400	Lease Liability - Office Equipment (ROU)		BS			-			001
0023000500	Lease Liability - Furniture and Fixtures (ROU)		BS			-			001
0023000600	Lease Liability-Computer Hardware&Equipment (ROU)		BS			-			001
0023007000	Provision of Asset Retirement Obligation (ROU)		BS						001
0024010000	GR/IR: Goods and Services not yet delivered		BS						001		✓
0024020000	GR/IR: Goods and Services not yet invoiced		BS						001		✓
0024031100	Pension Provision - ledgerspecific		BS						001		✓
0024098000	Asset Revaluation Reserve - ROU		BS
0024098600	Other Reserves		BS						001		✓
0026900000	Functional Area Clearing		BS						001		✓
0029110000	Other Payables due within 1-5 Years		BS						001
0029130000	Loans from Banks remaining Life 1-5 Years		BS						001		✓
0029131000	Loans from Banks remaining Life > 5 Years		BS						001		✓
0029140000	Long Term Debts, Unaffiliated(TRM)		BS						001		✓
0029140100	Long Term Debts, Affiliated, No Consolidation(TRM)		BS						001		✓
0029140200	Long Term Debts, Affiliated, Consolidation(TRM)		BS						001		✓
0029500100	Document Split Clearing Account		BS						001
0029500900	Document Split Clearing Account CO		BS						001
0033000000	Retained Earnings		BS						001		✓
0039911000	Inventory - Initial Entry of Raw Material Balances		BS						001		✓
0039912000	Inventory - Initial Entry SF & Finish Gds Balances		BS						001		✓
0039913000	Initial FI-AM offset		BS			-			001		✓
0039914000	Initial FI-AR offset		BS						001		✓
0039915000	Initial FI-AP offset		BS						001		✓
0039919010	Tax - PIS WHT Offsetting (BR)	BR	BS						001		✓
0039919011	Tax - COFINS WHT Offsetting (BR)	BR	BS						001		✓
0039919012	Tax - CSLL WHT Offsetting (BR)	BR	BS						001		✓
0039919013	Tax - IRRF WHT Offsetting (BR)	BR	BS						001		✓
0039919014	Tax - Direct Tax Offset (BR)	BR	BS						001		✓
0039919015	TAX - PIS Offset	BR	BS						001
0039919016	TAX - COFINS Offset	BR	BS						001
0039919017	FCP on DIFAL Offset	BR	BS						001
0039919018	ICMS Comp. Offset	BR	BS						001
0039919019	ICMSZonFranoffset	BR	BS						001
0041000000	Revenue Domestic - Product		PL	(YB10) Sales Revenue		*			001	✓
0041000400	Sales Revenue w/ Cost Element		PL	(YB10) Sales Revenue		+			001
0041001000	Revenue Foreign - Product		PL	(YB10) Sales Revenue		*			001	✓
0041001500	Revenue Affiliate - Product		PL	(YB10) Sales Revenue		*			001	✓
0041003000	Accrued Revenue – EBR Adjustment		PL	(YB15) Sales Discounts and Allow		*			001	✓
0041005100	Billed Revenue (FI-CA)		PL	(YB10) Sales Revenue		+			001
0041007100	On-Account Issued (Service Provider)		PL	(YB10) Sales Revenue		*			001	✓
0041007200	On-Account Utilized (Service Provider)		PL	(YB10) Sales Revenue		*			001	✓
0041090000	Other Operating Revenue		PL	(YB10) Sales Revenue		*			001	✓
0041910000	Billed Revenue Domestic		PL	(YB10) Sales Revenue		*			001	✓
0041940000	Billed Revenue Foreign		PL	(YB10) Sales Revenue		*			001	✓
0041970000	Billed Revenue Affiliated		PL	(YB10) Sales Revenue		*			001	✓
0044000000	Over/Underpayments and Unallowed Deductions		PL	(YB15) Sales Discounts and Allow		*			001	✓
0044001000	Sales Rebates		PL	(YB15) Sales Discounts and Allow		*			001	✓
0044002000	Sales Discounts - Domestic		PL	(YB15) Sales Discounts and Allow		*			001	✓
0044002100	Sales Discounts - Foreign		PL	(YB15) Sales Discounts and Allow		*			001	✓
0044002200	Sales Discounts - Affiliated		PL	(YB15) Sales Discounts and Allow		*			001	✓
0044003000	Customer Sales Deduction - Domestic		PL	(YB15) Sales Discounts and Allow		*			001	✓
0044003100	Customer Sales Deduction - Foreign		PL	(YB15) Sales Discounts and Allow		*			001	✓
0044003200	Customer Sales Deduction - Affiliated		PL	(YB15) Sales Discounts and Allow		*			001	✓
0044004000	Sales Deduction - Material		PL	(YB15) Sales Discounts and Allow		*			001	✓
0044005000	Free Goods and Discount in kind		PL	(YB15) Sales Discounts and Allow		*			001	✓
0044006000	Sales Deduction - Quality		PL	(YB15) Sales Discounts and Allow		*			001	✓
0044007000	(-) IPI on Sales (BR)	BR	PL	(YB15) Sales Discounts and Allow		*			001	✓
0044007001	(-) ICMS on Sales (BR)	BR	PL	(YB15) Sales Discounts and Allow		*			001	✓
0044007002	(-) ISS on Sales (BR)	BR	PL	(YB15) Sales Discounts and Allow		*			001	✓
0044007003	(-) PIS on Sales (BR)	BR	PL	(YB15) Sales Discounts and Allow		*			001	✓
0044007004	(-) Cofins on Sales (BR)	BR	PL	(YB15) Sales Discounts and Allow		*			001	✓
0044008000	Sales Deduction (FI-CA)		PL	(YB15) Sales Discounts and Allow		+			001
0044008100	Rev. from Return Payment (FI-CA)		PL	(YB10) Sales Revenue		+			001
0044401100	Revenue Adjustment		PL	(YB10) Sales Revenue		*			001
0044405600	Revenue - On Account Adjustment		PL	(YB15) Sales Discounts and Allow		+			001
0044420000	Revenue Adjustment		PL	(YB10) Sales Revenue		+			001
0044421000	Rev Adjust for allocation (RAR)		PL	(YB10) Sales Revenue		+			001
0044910000	Sales Deduction Domestic		PL	(YB15) Sales Discounts and Allow		*			001	✓
0044940000	Sales Deduction Foreign		PL	(YB15) Sales Discounts and Allow		*			001	✓
0044970000	Sales Deduction Affiliated		PL	(YB15) Sales Discounts and Allow		*			001	✓
0049999900	Clearing Target Revenue Reallocation		PL	(YB10) Sales Revenue					001
0050100000	Cost of Goods Sold (Raw Material w/o Cost Element)		PL	(YB18) Cost Of Goods Sold		*			001	✓
0050150000	Cost of Goods Sold (PackagingMat w/o Cost Element)		PL	(YB18) Cost Of Goods Sold		*			001	✓
0050200000	Cost of Goods Sold (Trade w/o Cost Element)		PL	(YB18) Cost Of Goods Sold		*			001	✓
0050300000	Cost of Goods Sold (SF & Finish Goods w/o Cost El)		PL	(YB18) Cost Of Goods Sold		*			001	✓
0050301000	COGS Direct Material		PL	(YB18) Cost Of Goods Sold		*			001	✓
0050302000	COGS Third Party		PL	(YB18) Cost Of Goods Sold		*			001	✓
0050303000	COGS Material Overhead		PL	(YB18) Cost Of Goods Sold		*			001	✓
0050304000	COGS Personnel Time		PL	(YB18) Cost Of Goods Sold		*			001	✓
0050305000	COGS Machine Time		PL	(YB18) Cost Of Goods Sold		*			001	✓
0050306000	COGS Setup Time		PL	(YB18) Cost Of Goods Sold		*			001	✓
0050307000	COGS Production Overhead		PL	(YB18) Cost Of Goods Sold		*			001	✓
0050308000	COGS Credits (Co/By-Pr)		PL	(YB18) Cost Of Goods Sold		*			001	✓
0050309000	COGS - Hardware		PL	(YB18) Cost Of Goods Sold		*			001	✓
0050309500	COGS - Licenses		PL	(YB18) Cost Of Goods Sold		*			001	✓
0051100000	Consumption - Raw Material		PL			*			008	✓
0051500000	Consumption - Packaging Material		PL			*			008	✓
0051600000	Consumption - Trading Goods		PL			*			008	✓
0051700000	Consumption - Repair Material		PL	(YB18) Cost Of Goods Sold		*			008	✓
0051900000	Consumption - Subcontracting, w/o CE		PL	(YB18) Cost Of Goods Sold		*			001	✓
0051950000	Consumption - Subcontracting		PL			*			008	✓
0052001000	Loss Inventory Variance (Raw & Trade)		PL			*			001	✓
0052003000	Loss Inventory Variance (SF & Finish Goods)		PL			*			001	✓
0052011000	Loss Inventory Transfer (Raw & Trade)		PL			*			001	✓
0052013000	Loss Inventory Transfer (SF & Finish Goods)		PL	(YB20) Production		*			001	✓
0052021000	Loss Consumption for Quality Control (Raw & Trade)		PL	(YB20) Production		*			001	✓
0052023000	Loss Consumption for Quality Control (SF&Fin Gds)		PL			*			001	✓
0052030000	Loss from Revaluation		PL			-			001	✓
0052031000	Loss from Valuation of External Products		PL						001
0052033000	Loss from Valuation of own Products		PL			*			001	✓
0052041000	Loss Price Variance (PRD)		PL			-			001	✓
0052041500	Loss Inventory Value Adjustment Ext. Prod. (BSK)		PL	(YB20) Production		*			001	✓
0052042000	Loss Price Differences (PRL)		PL			*			001	✓
0052043000	Loss Price Differences (PRY)		PL			*			001	✓
0052044000	Loss Price Differences - Material Ledger (LKW)		PL			*			001	✓
0052045000	Loss Price Differences own Products (PRK)		PL	(YB20) Production		*			001	✓
0052046000	Differences (AVR Price) (PRC)		PL			*			001	✓
0052051000	Loss Consumption of Consign. Mat (Raw & Trade)		PL			*			001	✓
0052053000	Loss Consumption of Consign. Mat (SF & F.Goods)		PL	(YB20) Production		*			001	✓
0052060000	Loss Small Price Differences Invoice Receipt (MM)		PL	(YB20) Production		-			001	✓
0052070000	Loss from Production Variances		PL	(YB20) Production		*			001	✓
0052070500	Loss Inventory Value Adjustment Own Prod. (BSK)		PL	(YB20) Production		*			001	✓
0052080000	Loss from allowed Differences GL Account Clearing		PL						001
0052501000	Gain Inventory Variance (Raw & Trade)		PL			*			001	✓
0052503000	Gain Inventory Variance (SF & Finish Goods)		PL			*			001	✓
0052511000	Gain Inventory Transfer (Raw & Trade)		PL			*			001	✓
0052513000	Gain Inventory Transfer (SF & Finish Goods)		PL			*			001	✓
0052521000	Gain Consumption for Quality Control (Raw & Trade)		PL	(YB20) Production		*			001	✓
0052523000	Gain Consumption for QM (SF & Finish Goods)		PL	(YB20) Production		*			001	✓
0052530000	Gain from Revaluation		PL			-			001	✓
0052531000	Gain from Valuation of External Products		PL						001
0052532000	Gain from Valuation own Products		PL			*			001	✓
0052541000	Gain Price Variance (PRD)		PL			-			001	✓
0052541100	Activity Price Diff. writeoff from WIP (PRA)		PL			-			001	✓
0052541200	Activity Price Diff. writeoff from WIP (PRM)		PL			-			001	✓
0052541500	Gain Inventory Value Adjustment Ext. Prod. (BSK)		PL	(YB20) Production		*			001	✓
0052542000	Gain Price Differences (PRL)		PL			*			001	✓
0052543000	Gain Price Differences (PRY)		PL			*			001	✓
0052544000	Gain Price Differences - Material Ledger (LKW)		PL			*			001	✓
0052545000	Posterior Real Rate Activity Allocation (AUI)		PL			*			001	✓
0052546000	Consumption Valuation (COC)		PL			*			001	✓
0052551000	Gain Consumption of Consign. Mat (Raw & Trade)		PL	(YB20) Production		*			001	✓
0052552000	Gain Consumption of Consign. Mat (SF & F.Goods)		PL	(YB20) Production		*			001	✓
0052560000	Gain Small Price Difference Invoices Receipt (MM)		PL	(YB20) Production		-			001
0052570000	Gain from Production Variances		PL	(YB20) Production		*			001	✓
0052570500	Gain Inventory Value Adjustment Own Prod. (BSK)		PL	(YB20) Production		*			001	✓
0052580000	Gain from allowed Differences GL Account Clearing		PL	(YB70) Other gains					008
0052590000	Freight Revenue - Recovery		PL	(YB20) Production		*			001	✓
0054011000	Inventory Change - Purch.Offset.Acct (Raw)		PL	(YB20) Production		*	✓		001	✓
0054011100	Inventory Change - Purch.offset.acct (Packaging)		PL	(YB20) Production			✓		001
0054011200	Inventory Change - Purch.offset.acct (Trading)		PL	(YB20) Production			✓		001
0054013000	Inventory Change - Purch.Offset.Acct (SF & F.Good)		PL	(YB20) Production		*	✓		001	✓
0054040000	Inventory Change - Reserve		PL	(YB20) Production					001
0054051000	Inventory Change - Scrap External Products		PL			-			008
0054053000	Inventory Change - Scrap own Products		PL			*			001	✓
0054070000	Inventory Change - Receipt without PO		PL	(YB20) Production		-			001	✓
0054083000	Inventory Change - Cost of own Goods sold w/C.Elem		PL	(YB18) Cost Of Goods Sold		*			001	✓
0054084000	Inventory Change Cost own Goods sold SO cons. w/CE		PL	(YB20) Production					001
0054093000	Inventory Change - QM cons.own prod. w/ cst elem.		PL	(YB20) Production		*			001	✓
0054200000	Inventory Change - Work in Progress		PL	(YB20) Production		*			001	✓
0054300000	Inventory Change - Semi Finished goods		PL	(YB20) Production		*			001	✓
0054400000	Inventory Change - Finished Goods		PL	(YB20) Production		*			001	✓
0054441000	Adjustment to Reserves for Unrealized Costs		PL	(YB20) Production		*			001	✓
0054442000	Man Adj of Reserves for Imminent Loss		PL	(YB20) Production		*			001
0054444000	Man Adj of Reserves for Unrealized Costs		PL	(YB20) Production		*			001
0055100000	Adjustment Plant Activity Production Order		PL			*			037	✓
0055110000	Secondary Cost external Settlement		PL						037
0059801000	Adjustment Reserves for Anticipated Losses		PL	(YB15) Sales Discounts and Allow		+			001
0059900000	Cost of Goods Sold (Affiliated)		PL	(YB75) Other expenses		-			008
0061002000	3rd party material		PL			*			008	✓
0061003000	Travel Expenses - Hotel and Accommodation		PL			*			008	✓
0061004000	Travel Expenses - Meals		PL			*			008	✓
0061005000	Travel Expenses - Ground Transportation		PL			*			008	✓
0061006000	Travel Expenses - Entertainment		PL			-			008
0061007000	Travel Expenses - Airfare, Rail, Mileage		PL			-			008
0061008000	Travel Expenses - Miscellaneous		PL			*			008	✓
0061010000	Payroll - Other Personnel Expenses		PL						008
0061020000	Payroll - Bonus		PL						008
0061021100	Payroll - Overtime Wages		PL						008
0061022000	Payroll - Vacation Pay Salaries		PL						008
0061022040	Workers' compensation assoc. contributions (AU,BR)	BR	PL
0061022100	Payroll - Vacation Pay Wages		PL						008
0061023010	Payroll-Medical insurance		PL
0061051000	Payroll Expense - Downtime Wages		PL						008
0061060000	Payroll Expense - Pension Contributions		PL						008
0061061000	Payroll - Benefits		PL						008
0061062000	Workers' Compensation Association Contributions		PL						008
0061100000	Payroll Expense - Salaries		PL						008
0061103000	Payroll Expense - Direct Labor Cost		PL						008
0061104000	Payroll Expense - Indirect Labor Cost		PL						008
0061310000	INSS (Direct Production Cost) (BR)	BR	PL
0061320000	Expense with Social Sec Contrib over Revenue (BR)	BR	PL			*			001	✓
0061330100	IOF Tax on Financial operations (BR)	BR	PL						001
0061400000	Training and Education		PL			*			008	✓
0061401000	HR Recruitement		PL			*			008	✓
0061500000	Sales Commissions		PL	(YB30) Sales and Distribution		-			008	✓
0062000000	Bad Debt Expense		PL						008
0062001000	Bad Debt Expense-Individual Value Adjustment(FICA)		PL			+			001	✓
0062001100	Bad Debt Expense Reset – Individual Val Adj.(FICA)		PL			+			001	✓
0062002000	Bad Debt Expense-Flat Rate Value Adjustment(FICA)		PL			+			001	✓
0062002100	Bad Debt Expense Reset – Flat Rate Val Adj.(FICA)		PL			+			001	✓
0063000000	Machine and Equipment Periodic Service		PL			*			008	✓
0063001000	Electricity and other Utilities		PL			*			008	✓
0063002000	Water		PL			*			008	✓
0063003000	Other Periodic Service		PL			*			008	✓
0063004000	Insurance		PL						008
0063005000	Office/Building Rent		PL			*			008	✓
0063006000	Telephone and other Communication		PL			*			008	✓
0063007000	Fax and Internet		PL			-			008
0063008000	Building Periodic Service		PL			*			008	✓
0063009100	Lease Expense Building (ROU)		PL			-			008
0063009200	Lease Expense Land (ROU)		PL			-			008
0063009300	Lease expense Machinery (ROU)		PL			-			008
0063009400	Lease expense Motor Vehicle (ROU)		PL			-			008
0063009500	Lease expense Office Equipment (ROU)		PL			-			008
0063009600	Lease Expense Furniture (ROU)		PL			-			008
0063009700	Lease Expense Computer Hardware (ROU)		PL			-			008
0063010100	Service Expense Land (ROU)		PL			-			008
0063010200	Service Expense Building (ROU)		PL			-			008
0063010300	Service expense Machinery (ROU)		PL			-			008
0063010400	Operating expense Motor Vehicle (ROU)		PL			-			008
0063010500	Service expense Office Equipment (ROU)		PL			-			008
0063010600	Service Expense Furniture (ROU)		PL			-			008
0063010700	Service Expense Computer Hardware (ROU)		PL			-			008
0063020100	Exp./Rev. from Valuation Diff. Building (ROU)		PL			*			008	✓
0063020200	Exp./Rev. from Valuation Diff. Land (ROU)		PL			*			008	✓
0063020300	Exp./Rev. from Valuation Diff. Machinery (ROU)		PL			*			008	✓
0063020400	Exp./Rev. from Valuation Diff. Motor Vehicle (ROU)		PL			*			008	✓
0063020500	Exp./Rev. Valuation Diff. Office Equipment (ROU)		PL			*			008	✓
0063020600	Exp./Rev. from Valuation Diff. Furniture (ROU)		PL			*			008	✓
0063020700	Exp./Rev. Valuation Diff. Computer Hardware (ROU)		PL			*			008	✓
0064000100	Depreciation Expense - Land (ROU)		PL			*	✓		001	✓
0064001000	Depreciation Expense - Buildings		PL						008
0064001100	Depreciation Expense - Buildings (ROU)		PL			*	✓		001	✓
0064002000	Depreciation Expense - Machinery & Equipment		PL						008
0064002100	Depreciation Expense - Machinery & Equipment (ROU)		PL			*	✓		001	✓
0064003000	Depreciation Expense - Building Improvement		PL						008
0064004000	Depreciation Expense - Motor Vehicles		PL						008
0064004100	Depreciation Expense - Motor Vehicles (ROU)		PL			*	✓		001	✓
0064005000	Depreciation Expense - Office Equipment		PL						008
0064005100	Depreciation Expense - Office Equipment (ROU)		PL			*	✓		001	✓
0064006000	Depreciation Expense - Furniture		PL						008
0064006100	Depreciation Expense - Furniture (ROU)		PL			*	✓		001	✓
0064007000	Depreciation Expense - Computer Hardware		PL						008
0064007100	Depreciation Expense - Computer Hardware (ROU)		PL			*	✓		001	✓
0064008000	Depreciation Expense - Computer Software		PL						008
0064010000	Service Contract Expense		PL			-			001
0064020000	Depreciation Expense - Low Value Assets		PL						008
0064021000	Amortization Expense - Intangible Assets		PL						008
0064030000	Unplanned Depreciation Expense		PL						008
0064031000	Depr expense (Bk > Tax) - Exceptional depr		PL
0064032000	Depr expense (Bk < Tax) - Exceptional depr		PL
0064043000	Amortization Expense - Goodwill		PL	(YB75) Other expenses			✓		001
0064050000	Estimated Depreciation (CO)		PL						008
0065000000	Postage and Shipping		PL			*			008	✓
0065000500	Non Production - Material Consumption		PL			*			008	✓
0065001000	Purchased Services		PL			*			008	✓
0065002000	Advertising and Sales Costs		PL			*			008	✓
0065003000	Vehicle Costs		PL			*			008	✓
0065004000	Donations		PL			*			008	✓
0065008000	Purchased Services-Time		PL			*			008	✓
0065008300	Services - General		PL			*			008	✓
0065008400	Purchased Services - Accommodation		PL			*			008
0065008410	Purchased Services - Airfair		PL			*			008
0065008420	Purchased Services - Ground Transportation		PL			*			008
0065008430	Purchased Services - Travel Miscellaneous		PL			*			008
0065008500	Subcontracting Services		PL			*			008	✓
0065009000	Other Activity Costs		PL			*			008	✓
0065050000	Unplanned Delivery costs		PL			*			001	✓
0065100000	Office Supplies		PL			*			008	✓
0065150000	Computer Supplies		PL			*			008
0065200000	Other Supplies		PL			*			008	✓
0065300000	Legal and Audit Services		PL			*			008
0065301000	Marketing Expenses		PL			*			008
0065400000	Freight		PL			*			008	✓
0065900000	Loss in the Event of Damage		PL			*			008
0066888800	ICO Expense Travel		PL			*			008	✓
0066999900	ICO Expense Consultance		PL			*			008	✓
0068888800	ICO Clearing Account - Travel		PL						008
0070010000	Revenue from Post Capitalization		PL	(YB70) Other gains					001
0070015000	Settlement of Asset u. Construction to CO Object		PL	(YB70) Other gains					001
0070020000	Revenue from Fixed Asset Sale		PL	(YB70) Other gains		*			001	✓
0070030000	Clearing Account Asset Disposals		PL	(YB70) Other gains		*			001	✓
0070040000	Discount Received		PL	(YB81) Interest & similar gains		*			001	✓
0070050000	Clearing affiliated asset transfer		PL	(YB70) Other gains		*			001	✓
0070060000	Other Income (FI-CA)		PL	(YB70) Other gains		+			001	✓
0070100000	Interest Income		PL	(YB77) Gain from investments					001
0070200000	Interest Income, Unaffiliated(TRM)		PL	(YB77) Gain from investments					001
0070200100	Interest Income, Affiliated, No Consolidation(TRM)		PL	(YB77) Gain from investments					001
0070200200	Interest Income, Affiliated, Consolidation(TRM)		PL	(YB77) Gain from investments					001
0070210000	Realized Price Gains, Unaffiliated(TRM)		PL	(YB77) Gain from investments					001
0070210100	Realized Price Gains, Affiliated, No Consoli.(TRM)		PL	(YB77) Gain from investments					001
0070210200	Realized Price Gains, Affiliated, Consolidat.(TRM)		PL	(YB77) Gain from investments					001
0070220000	Gain from Price Valuation, Unaffiliated(TRM)		PL	(YB77) Gain from investments					001
0070220100	Gain from Price Valuation, Affilia., No Cons.(TRM)		PL	(YB77) Gain from investments					001
0070220200	Gain from Price Valuation, Affilia., Consol.(TRM)		PL	(YB77) Gain from investments					001
0070230000	Other Income (TRM)		PL	(YB77) Gain from investments					001
0070700000	Lease Income for - Non-Residential Real Estate		PL	(YB70) Other gains		+			001
0070700100	Leasing Income - Residential Real Estate		PL	(YB70) Other gains		+			001
0070700200	Leasing Income - Other		PL	(YB70) Other gains		+			001
0070700300	Leasing Income - Interest (ROU)		PL	(YB77) Gain from investments		+			001
0070700400	Leasing Income - Sublease (ROU)		PL	(YB70) Other gains		+			001
0070800100	Service Income - Real Estate		PL	(YB70) Other gains		+			001
0070800200	Service Income - other		PL	(YB70) Other gains		+			001
0071000000	Bank Charges		PL	(YB75) Other expenses		-			001	✓
0071000100	Commission/Charge (TRM)		PL	(YB75) Other expenses					001
0071000200	Other Expenses (TRM)		PL	(YB75) Other expenses					001
0071010000	Loss from Asset Transactions		PL	(YB75) Other expenses					001
0071010100	Gain from Asset Transactions		PL	(YB70) Other gains					001
0071010200	Gain from Write Up of Fixed Assets		PL	(YB70) Other gains					001
0071010300	Loss from Asset Transactions (ROU)		PL	(YB75) Other expenses					001
0071015000	Offsetting Account Revaluation ord. Depreciation		PL	(YB75) Other expenses					001
0071050000	Cash Discounts Expense		PL	(YB75) Other expenses		*			001	✓
0071055000	Statistical Condition cash discount		PL	(YB75) Other expenses		*			001	✓
0071100000	Interest Expense		PL	(YB85) Interest & similar costs					001
0071100100	Interest expense Building (ROU)		PL	(YB85) Interest & similar costs		*			008	✓
0071100200	Interest expense Land (ROU)		PL	(YB85) Interest & similar costs		*			001	✓
0071100300	Interest expense Machinery (ROU)		PL	(YB85) Interest & similar costs		*			001	✓
0071100400	Interest expense Motor Vehicle (ROU)		PL	(YB85) Interest & similar costs		*			001	✓
0071100500	Interest expense Office Equipment (ROU)		PL	(YB85) Interest & similar costs		*			001	✓
0071100600	Interest Expense Furniture (ROU)		PL	(YB85) Interest & similar costs		*			001	✓
0071100700	Interest Computer Hardware (ROU)		PL	(YB85) Interest & similar costs		*			001	✓
0071400000	Interest Expense, Unaffiliated(TRM)		PL	(YB85) Interest & similar costs					001
0071400100	Interest Expense, Affiliated, No Consolidat.(TRM)		PL	(YB85) Interest & similar costs					001
0071400200	Interest Expense, Affiliated, Consolidation(TRM)		PL	(YB85) Interest & similar costs					001
0071500000	Gain/loss from Hedge Ineffectiveness(TRM)		PL	(YB77) Gain from investments					001
0071600000	Realized Price Losses, Unaffiliated(TRM)		PL	(YB77) Gain from investments					001
0071600100	Realized Price Losses, Affili., No Consolid.(TRM)		PL	(YB77) Gain from investments					001
0071600200	Realized Price Losses, Affiliated, Consolid.(TRM)		PL	(YB77) Gain from investments					001
0071700000	Loss from Price Valuation, Unaffiliated(TRM)		PL	(YB77) Gain from investments					001
0071700100	Loss from Price Valuation, Affilia., No Cons.(TRM)		PL	(YB77) Gain from investments					001
0071700200	Loss from Price Valuation, Affilia., Consoli.(TRM)		PL	(YB77) Gain from investments					001
0072010000	Loss from Exchange Rate Differences		PL	(YB75) Other expenses					037
0072040000	Loss from Currency Valuation		PL	(YB75) Other expenses					037
0072050000	Realized FX Rate Losses, Unaffiliated(TRM)		PL	(YB75) Other expenses					037
0072050100	Realized FX Rate Losses, Affili., No Consol.(TRM)		PL	(YB75) Other expenses					037
0072050200	Realized FX Rate Losses, Affiliat., Consolid.(TRM)		PL	(YB75) Other expenses					037
0072060000	Loss from FX Valuation, Unaffiliated(TRM)		PL	(YB75) Other expenses					037
0072060100	Loss from FX Valuation, Affiliat., No Consol.(TRM)		PL	(YB75) Other expenses					037
0072060200	Loss from FX Valuation, Affiliat., Consolid.(TRM)		PL	(YB75) Other expenses					037
0072510000	Gain from exchange rate differences		PL	(YB70) Other gains					037
0072520000	Gain from rounding dif. foreign currency		PL	(YB20) Production		+	✓		001	✓
0072530000	Gain from rebates differences		PL	(YB70) Other gains		-			001	✓
0072540000	Gain from currency valuation		PL	(YB70) Other gains					037
0072550000	Realized FX Rate Gains, Unaffiliated(TRM)		PL	(YB70) Other gains					037
0072550100	Realized FX Rate Gains, Affiliat., No Consol.(TRM)		PL	(YB70) Other gains					037
0072550200	Realized FX Rate Gains, Affiliat., Consolid.(TRM)		PL	(YB70) Other gains					037
0072560000	Gain from FX Valuation, Unaffiliated (TRM)		PL	(YB70) Other gains					037
0072560100	Gain from FX Valuation, Affiliat., No Consol.(TRM)		PL	(YB70) Other gains					037
0072560200	Gain from FX Valuation, Affiliated, Consolid.(TRM)		PL	(YB70) Other gains					037
0075008031	ICMS Non-operating Revenue (BR)	BR	PL	(YB98) Other Taxes					008
0090002000	Deferred Carried Forward Losses		PL	(YB90) Taxes from income and rev					008
0092101500	Settl. Rework		PL			*				✓
0092101800	Settlement R&D		PL
0092105100	Personnel costs		PL
0092105200	Spare/Service/Ext Material con		PL
0092105300	Other costs		PL
0092105400	Secondary costs		PL
0093100000	Result Analysis Technical		PL							✓
0093111100	Result Analysis Primary Costs		PL							✓
0093112000	Result Analysis COP Reserv.		PL							✓
0093113000	Result Analysis SEC Costs		PL							✓
0093114000	Result Analysis COS Reserv.		PL							✓
0093115000	Result Analysis OVH Costs		PL							✓
0093116000	Result Analysis OVH Reserv.		PL							✓
0094111000	Overhead Material		PL			*				✓
0094112000	Overhead production		PL			*				✓
0094113000	Overhead administration		PL
0094114000	Overhead sales		PL
0094201000	Buildings & Periodic Service		PL
0094202000	Assessment Quality costs		PL
0094222000	COPA-Marketing		PL
0094224000	COPA -Admin. Overhead		PL
0094225000	COPA -Sales. Overhead		PL
0094226000	COPA-Non-Operating Expense		PL
0094227000	COPA-Non-Operating Income		PL
0094228000	COPA -Taxes		PL
0094229000	COPA -cash Discount		PL
0094301000	Machine hours 1		PL			*				✓
0094302000	Machine hours 2		PL			*				✓
0094303000	Setup Production		PL			*				✓
0094304000	Water		PL
0094305000	Industry Effluent		PL
0094306000	Environmental		PL
0094307000	Internal Transport		PL
0094308000	Consulting		PL
0094308500	Activity Unit based Billing		PL
0094309000	Development		PL
0094310000	QM Control		PL
0094311000	Personnel hours		PL

Acc Type BS balance sheet account · PL profit and loss accountRecon. reconciliation account for: D customers · K suppliers · A assets · V contract accountsTax cat. * all tax types · - input tax only · + output tax only · > output tax account

Government chart

Referential chart of accounts

Brazil has a national chart, the referential chart (Plano de Contas Referencial), used only in the electronic reports to the government. You don’t need to create it as a chart of accounts in SAP: each of your accounts is mapped to it, and depending on the SPED solution the mapping is kept in SAP or in the third-party tool. Below, its balance sheet accounts (assets, liabilities and equity), with an English name for each.

Level

Account	Description (Portuguese)	In English	Level	Type	Nature	Valid from
1	ATIVO	Assets	1	Synthetic	Assets	1 Jan 2015
1.01	ATIVO CIRCULANTE	Current assets	2	Synthetic	Assets	1 Jan 2015
1.01.01	DISPONIBILIDADES	Cash and cash equivalents	3	Synthetic	Assets	1 Jan 2015
1.01.01.01	CAIXA GERAL	Cash on hand	4	Synthetic	Assets	1 Jan 2015
1.01.01.01.01	Caixa Matriz	Cash on hand – Head office	5	Analytic	Assets	1 Jan 2015
1.01.01.01.02	Caixa Filiais	Cash on hand – Branches	5	Analytic	Assets	1 Jan 2015
1.01.01.02	DEPÓSITOS BANCÁRIOS À VISTA	Demand bank deposits	4	Synthetic	Assets	1 Jan 2015
1.01.01.02.01	Bancos Conta Movimento - No País	Bank current accounts – Brazil	5	Analytic	Assets	1 Jan 2015
1.01.01.02.02	Bancos Conta Movimento - No Exterior	Bank current accounts – Abroad	5	Analytic	Assets	1 Jan 2015
1.01.01.04	NUMERÁRIOS EM TRÂNSITO	Cash in transit	4	Synthetic	Assets	1 Jan 2015
1.01.01.04.01	Numerários em Trânsito	Cash in transit	5	Analytic	Assets	1 Jan 2015
1.01.01.05	TÍTULOS E VALORES MOBILIÁRIOS - NÃO HEDGE - NO PAÍS	Marketable securities – Non-hedge – Brazil	4	Synthetic	Assets	1 Jan 2015
1.01.01.05.01	Títulos para Negociação - Mensurados a Valor Justo Por Meio do Resultado (VJPR) - No País	Trading securities – Measured at fair value through profit or loss (FVTPL) – Brazil	5	Analytic	Assets	1 Jan 2015
1.01.01.05.02	Títulos Disponíveis para Venda - No País	Available-for-sale securities – Brazil	5	Analytic	Assets	1 Jan 2015
1.01.01.05.03	Títulos Mantidos até o Vencimento - No País	Held-to-maturity securities – Brazil	5	Analytic	Assets	1 Jan 2015
1.01.01.05.10	Debêntures emitidas por Partes Relacionadas - No País	Debentures issued by related parties – Brazil	5	Analytic	Assets	1 Jan 2015
1.01.01.05.11	Debêntures Emitidas por Partes Não Relacionadas - No País	Debentures issued by unrelated parties – Brazil	5	Analytic	Assets	1 Jan 2015
1.01.01.05.15	Outros Empréstimos e Recebíveis - No País	Other loans and receivables – Brazil	5	Analytic	Assets	1 Jan 2015
1.01.01.05.50	(-) Juros a Apropriar Decorrentes de Ajuste a Valor Presente (AVP) - Valores Mobiliários - No País	(-) Interest to be recognised – Present value adjustment (AVP) – Marketable securities – Brazil	5	Analytic	Assets	1 Jan 2015
1.01.01.05.55	(-) Perdas por Redução ao Valor Recuperável (Impairment)- Valores Mobiliários - No País	(-) Impairment losses – Marketable securities – Brazil	5	Analytic	Assets	1 Jan 2015
1.01.01.05.70	Subconta - Ajuste a Valor Justo - Valores Mobiliários – Não Hedge -No País	Sub-account – Fair value adjustment – Marketable securities – Non-hedge – Brazil	5	Analytic	Assets	1 Jan 2015
1.01.01.05.90	Subconta – Adoção Inicial - Valores Mobiliários – Não Hedge - No País	Sub-account – Initial adoption – Marketable securities – Non-hedge – Brazil	5	Analytic	Assets	1 Jan 2015
1.01.01.06	VALORES MOBILIÁRIOS - HEDGE - NO PAÍS	Marketable securities – Hedge – Brazil	4	Synthetic	Assets	1 Jan 2015
1.01.01.06.01	Derivativos - Hedge Valor Justo - No País	Derivatives – Fair value hedge – Brazil	5	Analytic	Assets	1 Jan 2015
1.01.01.06.02	Derivativos - Hedge Fluxo de Caixa - No País	Derivatives – Cash flow hedge – Brazil	5	Analytic	Assets	1 Jan 2015
1.01.01.06.03	Derivativos - Hedge Investimento no Exterior - No País	Derivatives – Net investment hedge – Brazil	5	Analytic	Assets	1 Jan 2015
1.01.01.06.70	Subconta - Ajuste a Valor Justo - Valores Mobiliários – Hedge - No País	Sub-account – Fair value adjustment – Securities – Hedge – Brazil	5	Analytic	Assets	1 Jan 2015
1.01.01.06.90	Subconta – Adoção Inicial - Valores Mobiliários – Hedge - No País	Sub-account – Initial adoption – Securities – Hedge – Brazil	5	Analytic	Assets	1 Jan 2015
1.01.01.09	TÍTULOS E VALORES MOBILIÁRIOS - NÃO HEDGE - NO EXTERIOR	Marketable securities – Non-hedge – Abroad	4	Synthetic	Assets	1 Jan 2015
1.01.01.09.01	Títulos para Negociação - Mensurados a Valor Justo por Meio de Resultado (VJPR) - No Exterior	Trading securities – Measured at fair value through profit or loss (FVTPL) – Abroad	5	Analytic	Assets	1 Jan 2015
1.01.01.09.02	Títulos Disponíveis para Venda - No Exterior	Available-for-sale securities – Abroad	5	Analytic	Assets	1 Jan 2015
1.01.01.09.03	Títulos Mantidos até o Vencimento - No Exterior	Held-to-maturity securities – Abroad	5	Analytic	Assets	1 Jan 2015
1.01.01.09.10	Debêntures emitidas por Partes Relacionadas - No Exterior	Debentures issued by related parties – Abroad	5	Analytic	Assets	1 Jan 2015
1.01.01.09.11	Debêntures emitidas por Partes Não Relacionadas - No Exterior	Debentures issued by unrelated parties – Abroad	5	Analytic	Assets	1 Jan 2015
1.01.01.09.15	Outros Empréstimos e Recebíveis - No Exterior	Other loans and receivables – Abroad	5	Analytic	Assets	1 Jan 2015
1.01.01.09.50	(-) Juros a Apropriar Decorrentes de Ajuste a Valor Presente (AVP) - Valores Mobiliários - No Exterior	(-) Interest to be recognised – Present value adjustment (AVP) – Marketable securities – Abroad	5	Analytic	Assets	1 Jan 2015
1.01.01.09.55	(-) Perdas por Redução ao Valor Recuperável (Impairment)- Valores Mobiliários - No Exterior	(-) Impairment losses – Marketable securities – Abroad	5	Analytic	Assets	1 Jan 2015
1.01.01.09.70	Subconta - Ajuste a Valor Justo - Não Hedge - No Exterior	Sub-account – Fair value adjustment – Non-hedge – Abroad	5	Analytic	Assets	1 Jan 2015
1.01.01.09.90	Subconta – Adoção Inicial - Valores Mobiliários – Não Hedge - No Exterior	Sub-account – Initial adoption – Marketable securities – Non-hedge – Abroad	5	Analytic	Assets	1 Jan 2015
1.01.01.10	VALORES MOBILIÁRIOS - HEDGE - NO EXTERIOR	Securities – Hedge – Abroad	4	Synthetic	Assets	1 Jan 2015
1.01.01.10.01	Derivativos - Hedge Valor Justo - No Exterior	Derivatives – Fair value hedge – Abroad	5	Analytic	Assets	1 Jan 2015
1.01.01.10.02	Derivativos - Hedge Fluxo de Caixa - No Exterior	Derivatives – Cash flow hedge – Abroad	5	Analytic	Assets	1 Jan 2015
1.01.01.10.03	Derivativos - Hedge Investimento no Exterior - No Exterior	Derivatives – Net investment hedge – Abroad	5	Analytic	Assets	1 Jan 2015
1.01.01.10.70	Subconta - Ajuste a Valor Justo - Valores Mobiliários – Hedge - No Exterior	Sub-account – Fair value adjustment – Securities – Hedge – Abroad	5	Analytic	Assets	1 Jan 2015
1.01.01.10.90	Subconta – Adoção Inicial - Valores Mobiliários – Hedge - No Exterior	Sub-account – Initial adoption – Securities – Hedge – Abroad	5	Analytic	Assets	1 Jan 2015
1.01.01.40	RECURSOS NO EXTERIOR DECORRENTES DE EXPORTAÇÃO	Export proceeds held abroad	4	Synthetic	Assets	1 Jan 2015
1.01.01.40.01	Recursos no Exterior Decorrentes de Exportação	Export proceeds held abroad	5	Analytic	Assets	1 Jan 2015
1.01.01.99	OUTRAS DISPONIBILIDADES	Other cash and cash equivalents	4	Synthetic	Assets	1 Jan 2015
1.01.01.99.01	Outras Disponibilidades	Other cash and cash equivalents	5	Analytic	Assets	1 Jan 2015
1.01.02	CRÉDITOS	Receivables	3	Synthetic	Assets	1 Jan 2015
1.01.02.01	ADIANTAMENTOS	Advances	4	Synthetic	Assets	1 Jan 2015
1.01.02.01.01	Adiantamentos a Fornecedores - no País – Circulante	Advances to suppliers – Brazil – Current	5	Analytic	Assets	1 Jan 2015
1.01.02.01.02	Adiantamentos a Fornecedores - no Exterior – Circulante	Advances to suppliers – Abroad – Current	5	Analytic	Assets	1 Jan 2015
1.01.02.01.03	Adiantamentos a Funcionários – Circulante	Advances to employees – Current	5	Analytic	Assets	1 Jan 2015
1.01.02.01.04	Adiantamentos a Terceiros – Circulante	Advances to third parties – Current	5	Analytic	Assets	1 Jan 2015
1.01.02.01.98	Outros Adiantamentos – Circulante	Other advances – Current	5	Analytic	Assets	1 Jan 2015
1.01.02.02	DUPLICATAS A RECEBER	Trade receivables (duplicatas)	4	Synthetic	Assets	1 Jan 2015
1.01.02.02.01	Duplicatas a Receber – Operações com Partes Não Relacionadas - no País	Trade receivables (duplicatas) – Transactions with unrelated parties – Brazil	5	Analytic	Assets	1 Jan 2015
1.01.02.02.02	Duplicatas a Receber - Operações com Partes Não Relacionadas - no Exterior	Trade receivables (duplicatas) – Transactions with unrelated parties – Abroad	5	Analytic	Assets	1 Jan 2015
1.01.02.02.03	Duplicatas a Receber - Operações com Partes Relacionadas - no País	Trade receivables (duplicatas) – Transactions with related parties – Brazil	5	Analytic	Assets	1 Jan 2015
1.01.02.02.04	Duplicatas a Receber - Operações com Partes Relacionadas - no Exterior	Trade receivables (duplicatas) – Transactions with related parties – Abroad	5	Analytic	Assets	1 Jan 2015
1.01.02.02.50	(-) Juros a Apropriar Decorrentes de Ajuste da Valor Presente (AVP) – Duplicatas a Receber	(-) Interest to be recognised – Present value adjustment (AVP) – Trade receivables (duplicatas)	5	Analytic	Assets	1 Jan 2015
1.01.02.02.52	(-) Perdas Estimadas em Créditos de Liquidação Duvidosa - Duplicatas a Receber	(-) Estimated losses on doubtful accounts – Trade receivables (duplicatas)	5	Analytic	Assets	1 Jan 2015
1.01.02.02.55	(-) Perdas por Redução ao Valor Recuperável (Impairment) - Duplicatas a Receber	(-) Impairment losses – Trade receivables (duplicatas)	5	Analytic	Assets	1 Jan 2015
1.01.02.02.90	Subconta – Adoção Inicial - Duplicatas a Receber	Sub-account – Initial adoption – Trade receivables (duplicatas)	5	Analytic	Assets	1 Jan 2015
1.01.02.03	TRIBUTOS A RECUPERAR	Taxes recoverable	4	Synthetic	Assets	1 Jan 2015
1.01.02.03.01	IPI a Recuperar	IPI recoverable	5	Analytic	Assets	1 Jan 2015
1.01.02.03.02	ICMS a Recuperar	ICMS recoverable	5	Analytic	Assets	1 Jan 2015
1.01.02.03.03	PIS a Recuperar - Crédito Básico	PIS recoverable – Basic credit	5	Analytic	Assets	1 Jan 2015
1.01.02.03.04	PIS a Recuperar - Crédito Presumido	PIS recoverable – Presumed credit	5	Analytic	Assets	1 Jan 2015
1.01.02.03.05	COFINS a Recuperar - Crédito Básico	COFINS recoverable – Basic credit	5	Analytic	Assets	1 Jan 2015
1.01.02.03.06	COFINS a Recuperar - Crédito Presumido	COFINS recoverable – Presumed credit	5	Analytic	Assets	1 Jan 2015
1.01.02.03.07	CIDE a Recuperar	CIDE recoverable	5	Analytic	Assets	1 Jan 2015
1.01.02.03.40	Outros Impostos e Contribuições a Recuperar	Other taxes and contributions recoverable	5	Analytic	Assets	1 Jan 2015
1.01.02.03.50	(-) Juros a Apropriar Decorrentes de Ajuste a Valor Presente (AVP) - Tributos a Recuperar	(-) Interest to be recognised – Present value adjustment (AVP) – Taxes recoverable	5	Analytic	Assets	1 Jan 2015
1.01.02.03.55	(-) Perdas por Redução ao Valor Recuperável (Impairment) - Tributos a Recuperar	(-) Impairment losses – Taxes recoverable	5	Analytic	Assets	1 Jan 2015
1.01.02.04	TRIBUTOS A COMPENSAR	Taxes to offset	4	Synthetic	Assets	1 Jan 2015
1.01.02.04.01	Imposto de Renda Retido na Fonte (IRRF)	Withholding income tax (IRRF)	5	Analytic	Assets	1 Jan 2015
1.01.02.04.02	IRPJ Recolhido por Estimativa	IRPJ – Estimated payments	5	Analytic	Assets	1 Jan 2015
1.01.02.04.03	IRPJ Saldo Negativo	IRPJ – Negative balance	5	Analytic	Assets	1 Jan 2015
1.01.02.04.04	CSLL Retida na Fonte	CSLL withheld at source	5	Analytic	Assets	1 Jan 2015
1.01.02.04.05	CSLL Recolhida por Estimativa	CSLL – Estimated payments	5	Analytic	Assets	1 Jan 2015
1.01.02.04.06	CSLL Saldo Negativo	CSLL – Negative balance	5	Analytic	Assets	1 Jan 2015
1.01.02.04.07	PIS/PASEP Retido na Fonte	PIS/PASEP withheld at source	5	Analytic	Assets	1 Jan 2015
1.01.02.04.08	PIS/PASEP a Compensar	PIS/PASEP to offset	5	Analytic	Assets	1 Jan 2015
1.01.02.04.09	COFINS Retida na Fonte	COFINS withheld at source	5	Analytic	Assets	1 Jan 2015
1.01.02.04.10	COFINS a Compensar	COFINS to offset	5	Analytic	Assets	1 Jan 2015
1.01.02.04.11	IPI a Compensar	IPI to offset	5	Analytic	Assets	1 Jan 2015
1.01.02.04.12	IOF a Compensar	IOF to offset	5	Analytic	Assets	1 Jan 2015
1.01.02.04.13	Imposto de Importação a Compensar	Import duty to offset	5	Analytic	Assets	1 Jan 2015
1.01.02.04.14	Imposto de Exportação a Compensar	Export duty to offset	5	Analytic	Assets	1 Jan 2015
1.01.02.04.15	ITR a Compensar	ITR to offset	5	Analytic	Assets	1 Jan 2015
1.01.02.04.16	CIDE a Compensar	CIDE to offset	5	Analytic	Assets	1 Jan 2015
1.01.02.04.17	Contribuição Previdenciária Retida na Prestação de Serviços	Social security contribution withheld on services	5	Analytic	Assets	1 Jan 2015
1.01.02.04.18	Contribuição Previdenciária a Compensar	Social security contribution to offset	5	Analytic	Assets	1 Jan 2015
1.01.02.04.40	Outros Tributos a Compensar	Other taxes to offset	5	Analytic	Assets	1 Jan 2015
1.01.02.04.50	(-) Juros a Apropriar Decorrentes de Ajuste a Valor Presente (AVP) - Tributos a Compensar	(-) Interest to be recognised – Present value adjustment (AVP) – Taxes to offset	5	Analytic	Assets	1 Jan 2015
1.01.02.04.55	(-) Perdas por Redução ao Valor Recuperável (Impairment)- Tributos a Compensar	(-) Impairment losses – Taxes to offset	5	Analytic	Assets	1 Jan 2015
1.01.02.09	OUTROS CRÉDITOS – CIRCULANTE	Other receivables – Current	4	Synthetic	Assets	1 Jan 2015
1.01.02.09.01	Mútuos com Partes Não Relacionadas – Circulante - No País	Loans to unrelated parties – Current – Brazil	5	Analytic	Assets	1 Jan 2015
1.01.02.09.02	Mútuos com Partes Não Relacionadas – Circulante - No Exterior	Loans to unrelated parties – Current – Abroad	5	Analytic	Assets	1 Jan 2015
1.01.02.09.03	Dividendos a Receber - Circulante - No País	Dividends receivable – Current – Brazil	5	Analytic	Assets	1 Jan 2015
1.01.02.09.04	Dividendos a Receber - Circulante - No Exterior	Dividends receivable – Current – Abroad	5	Analytic	Assets	1 Jan 2015
1.01.02.09.05	Juros Sobre o Capital Próprio a Receber - Circulante	Interest on equity receivable – Current	5	Analytic	Assets	1 Jan 2015
1.01.02.09.06	Adiantamento para Futuro Aumento de Capital –Ativo - Circulante	Advance for future capital increase – Asset – Current	5	Analytic	Assets	1 Jan 2015
1.01.02.09.07	Outros Juros a Receber - Circulante	Other interest receivable – Current	5	Analytic	Assets	1 Jan 2015
1.01.02.09.09	Contraprestação Contingente Ativa - Combinação de Negócios - Circulante	Contingent consideration receivable – Business combination – Current	5	Analytic	Assets	1 Jan 2015
1.01.02.09.10	Demais Créditos a Receber - Circulante	Sundry receivables – Current	5	Analytic	Assets	1 Jan 2015
1.01.02.09.11	Depósitos em Contencioso - Circulante	Deposits under litigation – Current	5	Analytic	Assets	1 Jan 2015
1.01.02.09.12	Outros Créditos em Contencioso - Circulante	Other receivables under litigation – Current	5	Analytic	Assets	1 Jan 2015
1.01.02.09.20	Direitos Creditórios Cedidos	Assigned credit rights	5	Analytic	Assets	1 Jan 2015
1.01.02.09.21	(-) Deságio na Cessão de Títulos	(-) Discount on assignment of receivables	5	Analytic	Assets	1 Jan 2015
1.01.02.09.25	Direitos Creditórios a Receber	Credit rights receivable	5	Analytic	Assets	1 Jan 2015
1.01.02.09.50	(-) Juros a Apropriar Decorrentes de Ajuste a Valor Presente (AVP) – Outros Créditos - Circulante	(-) Interest to be recognised – Present value adjustment (AVP) – Other receivables – Current	5	Analytic	Assets	1 Jan 2015
1.01.02.09.55	(-) Perdas por Redução ao Valor Recuperável (Impairment) - Outros Créditos - Circulante	(-) Impairment losses – Other receivables – Current	5	Analytic	Assets	1 Jan 2015
1.01.02.09.60	CPC 47 - Ativos de Contrato - Circulante	CPC 47 – Contract assets – Current	5	Analytic	Assets	1 Jan 2018
1.01.02.09.70	Subconta - Ajuste a Valor Justo – Outros Créditos - Circulante	Sub-account – Fair value adjustment – Other receivables – Current	5	Analytic	Assets	1 Jan 2015
1.01.03	ESTOQUES	Inventories	3	Synthetic	Assets	1 Jan 2015
1.01.03.01	ESTOQUES DE MERCADORIAS	Merchandise inventories	4	Synthetic	Assets	1 Jan 2015
1.01.03.01.01	Mercadorias para Revenda	Goods for resale	5	Analytic	Assets	1 Jan 2015
1.01.03.01.55	(-) Perda por Ajuste ao Valor Realizável Líquido - Estoque Mercadorias	(-) Loss on adjustment to net realisable value – Merchandise inventories	5	Analytic	Assets	1 Jan 2015
1.01.03.01.70	Subconta - Ajuste a Valor Justo - Estoque Mercadorias	Sub-account – Fair value adjustment – Merchandise inventories	5	Analytic	Assets	1 Jan 2015
1.01.03.01.75	(-) Subconta – Ajuste a Valor Presente (AVP) - Estoque Mercadorias	(-) Sub-account – Present value adjustment (AVP) – Merchandise inventories	5	Analytic	Assets	1 Jan 2015
1.01.03.01.90	Subconta – Adoção Inicial - Estoques de Mercadorias	Sub-account – Initial adoption – Merchandise inventories	5	Analytic	Assets	1 Jan 2015
1.01.03.02	ESTOQUES DE PRODUTOS	Product inventories	4	Synthetic	Assets	1 Jan 2015
1.01.03.02.01	Insumos (materiais diretos)	Inputs (direct materials)	5	Analytic	Assets	1 Jan 2015
1.01.03.02.02	Outros Materiais	Other materials	5	Analytic	Assets	1 Jan 2015
1.01.03.02.03	Produtos em Elaboração	Work in progress	5	Analytic	Assets	1 Jan 2015
1.01.03.02.04	Produtos Acabados	Finished goods	5	Analytic	Assets	1 Jan 2015
1.01.03.02.55	(-) Perda por Ajuste ao Valor Realizável Líquido - Estoque Produtos	(-) Loss on adjustment to net realisable value – Product inventories	5	Analytic	Assets	1 Jan 2015
1.01.03.02.70	Subconta - Ajuste a Valor Justo - Estoque de Produtos	Sub-account – Fair value adjustment – Product inventories	5	Analytic	Assets	1 Jan 2015
1.01.03.02.75	(-) Subconta – Ajuste a Valor Presente (AVP) - Estoque de Produtos	(-) Sub-account – Present value adjustment (AVP) – Product inventories	5	Analytic	Assets	1 Jan 2015
1.01.03.02.90	Subconta – Adoção Inicial - Estoques de Produtos	Sub-account – Initial adoption – Product inventories	5	Analytic	Assets	1 Jan 2015
1.01.03.03	ESTOQUES - ATIVIDADE IMOBILIÁRIA	Inventories – Real estate activity	4	Synthetic	Assets	1 Jan 2015
1.01.03.03.01	Terrenos - Atividade Imobiliária	Land – Real estate activity	5	Analytic	Assets	1 Jan 2015
1.01.03.03.02	Imóveis Adquiridos para Revenda - Atividade Imobiliária	Properties acquired for resale – Real estate activity	5	Analytic	Assets	1 Jan 2015
1.01.03.03.03	Obras em Andamento - Atividade Imobiliária	Works in progress – Real estate activity	5	Analytic	Assets	1 Jan 2015
1.01.03.03.04	Imóveis à Venda - Atividade Imobiliária	Properties for sale – Real estate activity	5	Analytic	Assets	1 Jan 2015
1.01.03.03.05	Construções em Andamento de Imóveis Destinados à Venda	Construction in progress – Properties intended for sale	5	Analytic	Assets	1 Jan 2015
1.01.03.03.06	Materiais de Construção - Atividade Imobiliária	Construction materials – Real estate activity	5	Analytic	Assets	1 Jan 2015
1.01.03.03.55	(-) Perda por Ajuste ao Valor Realizável Líquido - Estoque Atividade Imobiliária	(-) Loss on adjustment to net realisable value – Real estate inventories	5	Analytic	Assets	1 Jan 2015
1.01.03.03.75	(-) Subconta – Ajuste a Valor Presente (AVP) - Estoque Atividade Imobiliária	(-) Sub-account – Present value adjustment (AVP) – Real estate inventories	5	Analytic	Assets	1 Jan 2015
1.01.03.03.90	Subconta – Adoção Inicial - Estoques – Atividade Imobiliária	Sub-account – Initial adoption – Inventories – Real estate activity	5	Analytic	Assets	1 Jan 2015
1.01.03.04	ESTOQUES - LONGA MATURAÇÃO	Inventories – Long-cycle production	4	Synthetic	Assets	1 Jan 2015
1.01.03.04.01	Insumos (materiais diretos) - Estoque Longa Maturação	Inputs (direct materials) – Long-cycle inventories	5	Analytic	Assets	1 Jan 2015
1.01.03.04.02	Outros Materiais - Estoque Longa Maturação	Other materials – Long-cycle inventories	5	Analytic	Assets	1 Jan 2015
1.01.03.04.03	Produtos em Elaboração - Estoque Longa Maturação	Work in progress – Long-cycle inventories	5	Analytic	Assets	1 Jan 2015
1.01.03.04.04	Produtos Acabados - Estoque Longa Maturação	Finished goods – Long-cycle inventories	5	Analytic	Assets	1 Jan 2015
1.01.03.04.55	(-) Perda por Ajuste ao Valor Realizável Líquido - Estoque Longa Maturação	(-) Loss on adjustment to net realisable value – Long-cycle inventories	5	Analytic	Assets	1 Jan 2015
1.01.03.04.70	Subconta - Ajuste a Valor Justo - Estoque Longa Maturação	Sub-account – Fair value adjustment – Long-cycle inventories	5	Analytic	Assets	1 Jan 2015
1.01.03.04.75	(-) Subconta – Ajuste a Valor Presente (AVP) - Estoque Longa Maturação	(-) Sub-account – Present value adjustment (AVP) – Long-cycle inventories	5	Analytic	Assets	1 Jan 2015
1.01.03.04.90	Subconta – Adoção Inicial - Estoques – Longa Maturação	Sub-account – Initial adoption – Inventories – Long-cycle production	5	Analytic	Assets	1 Jan 2015
1.01.03.05	ESTOQUES - ATIVIDADE RURAL	Inventories – Rural activity	4	Synthetic	Assets	1 Jan 2015
1.01.03.05.01	Produtos Agropecuários de Origem Animal	Agricultural produce of animal origin	5	Analytic	Assets	1 Jan 2015
1.01.03.05.02	Produtos Agropecuários de Origem Vegetal	Agricultural produce of plant origin	5	Analytic	Assets	1 Jan 2015
1.01.03.05.03	Insumos Agropecuários	Agricultural inputs	5	Analytic	Assets	1 Jan 2015
1.01.03.05.04	Outros Materiais - Atividade Rural	Other materials – Rural activity	5	Analytic	Assets	1 Jan 2015
1.01.03.05.55	(-) Perda por Ajuste ao Valor Realizável Líquido - Estoque Atividade Rural	(-) Loss on adjustment to net realisable value – Rural activity inventories	5	Analytic	Assets	1 Jan 2015
1.01.03.05.70	Subconta - Ajuste a Valor Justo - Estoque Atividade Rural	Sub-account – Fair value adjustment – Rural activity inventories	5	Analytic	Assets	1 Jan 2015
1.01.03.05.75	(-) Subconta – Ajuste a Valor Presente (AVP) - Estoque Atividade Rural	(-) Sub-account – Present value adjustment (AVP) – Rural activity inventories	5	Analytic	Assets	1 Jan 2015
1.01.03.05.90	Subconta – Adoção Inicial - Estoques – Atividade Rural	Sub-account – Initial adoption – Inventories – Rural activity	5	Analytic	Assets	1 Jan 2015
1.01.03.06	ESTOQUES SERVIÇOS	Service inventories	4	Synthetic	Assets	1 Jan 2015
1.01.03.06.01	Materiais Aplicados na Produção de Serviços	Materials used in rendering services	5	Analytic	Assets	1 Jan 2015
1.01.03.06.02	Serviços em Andamento	Services in progress	5	Analytic	Assets	1 Jan 2015
1.01.03.06.03	Serviços Acabados	Completed services	5	Analytic	Assets	1 Jan 2015
1.01.03.06.55	(-) Perda por Ajuste ao Valor Realizável Líquido - Estoque Serviços	(-) Loss on adjustment to net realisable value – Service inventories	5	Analytic	Assets	1 Jan 2015
1.01.03.06.70	Subconta - Ajuste a Valor Justo - Estoque Serviços	Sub-account – Fair value adjustment – Service inventories	5	Analytic	Assets	1 Jan 2015
1.01.03.06.75	(-) Subconta – Ajuste a Valor Presente (AVP) - Estoque Serviços	(-) Sub-account – Present value adjustment (AVP) – Service inventories	5	Analytic	Assets	1 Jan 2015
1.01.03.06.90	Subconta – Adoção Inicial - Estoque Serviços	Sub-account – Initial adoption – Service inventories	5	Analytic	Assets	1 Jan 2015
1.01.03.07	ESTOQUES (OUTROS)	Inventories (other)	4	Synthetic	Assets	1 Jan 2015
1.01.03.07.01	Material em Almoxarifado	Warehouse materials	5	Analytic	Assets	1 Jan 2015
1.01.03.07.02	Material Destinado à Destruição	Materials held for destruction	5	Analytic	Assets	1 Jan 2015
1.01.03.07.03	Sucata	Scrap	5	Analytic	Assets	1 Jan 2015
1.01.03.07.04	Outros Estoques	Other inventories	5	Analytic	Assets	1 Jan 2015
1.01.03.07.55	(-) Perda por Ajuste ao Valor Realizável Líquido - Estoques Outros	(-) Loss on adjustment to net realisable value – Other inventories	5	Analytic	Assets	1 Jan 2015
1.01.03.07.75	(-) Subconta – Ajuste a Valor Presente (AVP) - Estoque Outros	(-) Sub-account – Present value adjustment (AVP) – Other inventories	5	Analytic	Assets	1 Jan 2015
1.01.03.07.90	Subconta – Adoção Inicial - Estoque Outros	Sub-account – Initial adoption – Other inventories	5	Analytic	Assets	1 Jan 2015
1.01.05	DESPESAS DO EXERCÍCIO SEGUINTE	Prepaid expenses	3	Synthetic	Assets	1 Jan 2015
1.01.05.01	DESPESAS DO EXERCÍCIO SEGUINTE	Prepaid expenses	4	Synthetic	Assets	1 Jan 2015
1.01.05.01.01	Alugueis Pagos Antecipadamente	Prepaid rent	5	Analytic	Assets	1 Jan 2015
1.01.05.01.02	Prêmios de Seguros a Apropriar	Prepaid insurance premiums	5	Analytic	Assets	1 Jan 2015
1.01.05.01.03	Encargos Financeiros a Apropriar	Prepaid finance charges	5	Analytic	Assets	1 Jan 2015
1.01.05.01.09	Outros Custos e Despesas Pagos Antecipadamente	Other prepaid costs and expenses	5	Analytic	Assets	1 Jan 2015
1.01.10	ATIVO BIOLÓGICO - CIRCULANTE	Biological assets – Current	3	Synthetic	Assets	1 Jan 2015
1.01.10.01	ATIVO BIOLÓGICO AVALIADO PELO VALOR JUSTO – CIRCULANTE	Biological assets measured at fair value – Current	4	Synthetic	Assets	1 Jan 2015
1.01.10.01.01	Ativo Biológico Consumível - Origem Animal – Pelo Valor Justo	Consumable biological assets – Animal – At fair value	5	Analytic	Assets	1 Jan 2015
1.01.10.01.02	Ativo Biológico Consumível - Origem Vegetal – Pelo Valor Justo	Consumable biological assets – Plant – At fair value	5	Analytic	Assets	1 Jan 2015
1.01.10.01.70	Subconta - Ajuste a Valor Justo (AVJ) – Ativos Biológicos Consumíveis Pelo Valor Justo - Circulante	Sub-account – Fair value adjustment (AVJ) – Consumable biological assets at fair value – Current	5	Analytic	Assets	1 Jan 2015
1.01.10.01.75	(-) Subconta – Ajuste a Valor Presente (AVP) - Ativos Biológicos Pelo Valor Justo - Circulante	(-) Sub-account – Present value adjustment (AVP) – Biological assets at fair value – Current	5	Analytic	Assets	1 Jan 2015
1.01.10.01.90	Subconta – Adoção Inicial - Ativo Biologico	Sub-account – Initial adoption – Biological assets	5	Analytic	Assets	1 Jan 2015
1.01.10.02	ATIVO BIOLÓGICO AVALIADO PELO CUSTO - CIRCULANTE	Biological assets measured at cost – Current	4	Synthetic	Assets	1 Jan 2015
1.01.10.02.01	Ativo Biológico Consumível - Origem Animal - Pelo Custo	Consumable biological assets – Animal – At cost	5	Analytic	Assets	1 Jan 2015
1.01.10.02.02	Ativo Biológico Consumível - Origem Vegetal - Pelo Custo	Consumable biological assets – Plant – At cost	5	Analytic	Assets	1 Jan 2015
1.01.10.02.55	(-) Perdas por Redução ao Valor Recuperável (Impairment) - Ativos Biológicos Consumível - Pelo Custo	(-) Impairment losses – Consumable biological assets – At cost	5	Analytic	Assets	1 Jan 2015
1.01.10.02.75	(-) Subconta – Ajuste a Valor Presente (AVP) - Ativos Biológicos Consumíveis - Pelo Custo	(-) Sub-account – Present value adjustment (AVP) – Consumable biological assets – At cost	5	Analytic	Assets	1 Jan 2015
1.01.11	ATIVO NÃO CIRCULANTE MANTIDO PARA VENDA	Non-current assets held for sale	3	Synthetic	Assets	1 Jan 2015
1.01.11.01	ATIVO NÃO CIRCULANTE MANTIDO PARA VENDA	Non-current assets held for sale	4	Synthetic	Assets	1 Jan 2015
1.01.11.01.01	Ativo Não Circulante Mantido Para Venda	Non-current assets held for sale	5	Analytic	Assets	1 Jan 2015
1.01.11.01.55	(-) Perdas por Redução ao Valor Recuperável (Impairment) - Ativo Não Circulante Mantido para Venda	(-) Impairment losses – Non-current assets held for sale	5	Analytic	Assets	1 Jan 2015
1.01.11.01.70	Subconta - Ajuste a Valor Justo – Ativo Não Circulante Mantido para Venda	Sub-account – Fair value adjustment – Non-current assets held for sale	5	Analytic	Assets	1 Jan 2015
1.01.11.01.75	(-) Subconta – Ajuste a Valor Presente (AVP) - Ativo Não Circulante Mantido para Venda	(-) Sub-account – Present value adjustment (AVP) – Non-current assets held for sale	5	Analytic	Assets	1 Jan 2015
1.01.11.01.90	Subconta – Adoção Inicial - Ativo Não circulante Mantido para Venda	Sub-account – Initial adoption – Non-current assets held for sale	5	Analytic	Assets	1 Jan 2015
1.02	ATIVO NÃO CIRCULANTE	Non-current assets	2	Synthetic	Assets	1 Jan 2015
1.02.01	REALIZÁVEL A LONGO PRAZO	Long-term receivables	3	Synthetic	Assets	1 Jan 2015
1.02.01.01	CRÉDITOS E VALORES - LONGO PRAZO	Receivables and other amounts – Long term	4	Synthetic	Assets	1 Jan 2015
1.02.01.01.01	Clientes - Longo Prazo	Customer receivables – Long term	5	Analytic	Assets	1 Jan 2015
1.02.01.01.02	Mútuos com Partes Não Relacionadas - Ativo- Longo Prazo	Loans receivable from unrelated parties – Long term	5	Analytic	Assets	1 Jan 2015
1.02.01.01.03	Mútuos com Partes Relacionadas - Ativo - Longo Prazo	Loans receivable from related parties – Long term	5	Analytic	Assets	1 Jan 2015
1.02.01.01.04	Adiantamento para Futuro Aumento de Capital - Ativo - Longo Prazo	Advances for future capital increase – Long term	5	Analytic	Assets	1 Jan 2015
1.02.01.01.07	Títulos Patrimoniais Avaliados pelo Custo - Longo Prazo	Equity securities measured at cost – Long term	5	Analytic	Assets	1 Jan 2015
1.02.01.01.09	Contraprestação Contingente Ativa - Combinação de Negócios – Longo Prazo	Contingent consideration receivable – Business combination – Long term	5	Analytic	Assets	1 Jan 2015
1.02.01.01.10	Outros Valores Mobiliários - No Exterior - Longo Prazo	Other securities – Abroad – Long term	5	Analytic	Assets	1 Jan 2015
1.02.01.01.19	(-) Outras Contas Retificadoras – Créditos e Valores - Longo Prazo	(-) Other contra accounts – Receivables and other amounts – Long term	5	Analytic	Assets	1 Jan 2015
1.02.01.01.20	Direitos Creditórios Cedidos –Longo Prazo	Assigned receivables – Long term	5	Analytic	Assets	1 Jan 2015
1.02.01.01.21	(-) Deságio na Cessão de Títulos–Longo Prazo	(-) Discount on assignment of receivables – Long term	5	Analytic	Assets	1 Jan 2015
1.02.01.01.25	Direitos Creditórios a Receber–Longo Prazo	Credit rights receivable – Long term	5	Analytic	Assets	1 Jan 2015
1.02.01.01.26	Duplicatas a Receber – Operações com Partes Não Relacionadas - no País – Longo Prazo	Trade receivables (duplicatas) – Unrelated parties – Brazil – Long term	5	Analytic	Assets	1 Jan 2015
1.02.01.01.27	Duplicatas a Receber - Operações com Partes Não Relacionadas - no Exterior – Longo Prazo	Trade receivables (duplicatas) – Unrelated parties – Abroad – Long term	5	Analytic	Assets	1 Jan 2015
1.02.01.01.28	Duplicatas a Receber - Operações com Partes Relacionadas - no País – Longo Prazo	Trade receivables (duplicatas) – Related parties – Brazil – Long term	5	Analytic	Assets	1 Jan 2015
1.02.01.01.29	Duplicatas a Receber - Operações com Partes Relacionadas - no Exterior – Longo Prazo	Trade receivables (duplicatas) – Related parties – Abroad – Long term	5	Analytic	Assets	1 Jan 2015
1.02.01.01.50	(-) Juros a Apropriar Decorrentes de Ajuste a Valor Presente (AVP) - Créditos –Longo Prazo	(-) Interest to be recognised – Present value adjustment (AVP) – Receivables – Long term	5	Analytic	Assets	1 Jan 2015
1.02.01.01.52	(-) Perdas Estimadas em Créditos de Liquidação Duvidosa – Longo Prazo	(-) Allowance for doubtful accounts – Long term	5	Analytic	Assets	1 Jan 2015
1.02.01.01.55	(-) Perdas por Redução ao Valor Recuperável (Impairment) - Créditos e Valores - Longo Prazo	(-) Impairment losses – Receivables and other amounts – Long term	5	Analytic	Assets	1 Jan 2015
1.02.01.01.70	Subconta - Ajuste a Valor Justo - Créditos –Longo Prazo	Sub-account – Fair value adjustment – Receivables – Long term	5	Analytic	Assets	1 Jan 2015
1.02.01.01.90	Subconta – Adoção Inicial - Créditos e Valores – Longo Prazo	Sub-account – Initial adoption – Receivables and other amounts – Long term	5	Analytic	Assets	1 Jan 2015
1.02.01.02	TÍTULOS E VALORES MOBILIÁRIOS - NO PAÍS	Marketable securities – Brazil	4	Synthetic	Assets	1 Jan 2015
1.02.01.02.01	Títulos para Negociação - No País - Longo Prazo	Securities held for trading – Brazil – Long term	5	Analytic	Assets	1 Jan 2015
1.02.01.02.02	Títulos Disponíveis para Venda - No País - Longo Prazo	Available-for-sale securities – Brazil – Long term	5	Analytic	Assets	1 Jan 2015
1.02.01.02.03	Títulos Mantidos até o Vencimento - No País - Longo Prazo	Held-to-maturity securities – Brazil – Long term	5	Analytic	Assets	1 Jan 2015
1.02.01.02.10	Debêntures emitidas por Partes Relacionada - No País - Longo Prazo	Debentures issued by related parties – Brazil – Long term	5	Analytic	Assets	1 Jan 2015
1.02.01.02.11	Debêntures emitidas por Partes Não Relacionada - No País - Longo Prazo	Debentures issued by unrelated parties – Brazil – Long term	5	Analytic	Assets	1 Jan 2015
1.02.01.02.14	Outros Valores Mobiliários – No País - Longo Prazo	Other securities – Brazil – Long term	5	Analytic	Assets	1 Jan 2015
1.02.01.02.15	Outros Empréstimos e Recebíveis – No País - Longo Prazo	Other loans and receivables – Brazil – Long term	5	Analytic	Assets	1 Jan 2015
1.02.01.02.16	Outros Juros a Receber – No País - Longo Prazo	Other interest receivable – Brazil – Long term	5	Analytic	Assets	1 Jan 2015
1.02.01.02.50	(-) Juros a Apropriar Decorrentes de Ajuste a Valor Presente (AVP) Valores Mobiliários – No País - Longo Prazo	(-) Interest to be recognised – Present value adjustment (AVP) – Securities – Brazil – Long term	5	Analytic	Assets	1 Jan 2015
1.02.01.02.55	(-) Perdas por Redução ao Valor Recuperável (Impairment) - Valores Mobiliários - No País - Longo Prazo	(-) Impairment losses – Securities – Brazil – Long term	5	Analytic	Assets	1 Jan 2015
1.02.01.02.70	Subconta - Ajuste a Valor Justo – Valores Mobiliários – No País - Longo Prazo	Sub-account – Fair value adjustment – Securities – Brazil – Long term	5	Analytic	Assets	1 Jan 2015
1.02.01.02.90	Subconta – Adoção Inicial - Valores Mobiliários - No País – Longo Prazo	Sub-account – Initial adoption – Securities – Brazil – Long term	5	Analytic	Assets	1 Jan 2015
1.02.01.03	TÍTULOS E VALORES MOBILIÁRIOS - NO EXTERIOR	Marketable securities – Abroad	4	Synthetic	Assets	1 Jan 2015
1.02.01.03.01	Títulos para Negociação - No Exterior - Longo Prazo	Securities held for trading – Abroad – Long term	5	Analytic	Assets	1 Jan 2015
1.02.01.03.02	Títulos Disponíveis para Venda - No Exterior - Longo Prazo	Available-for-sale securities – Abroad – Long term	5	Analytic	Assets	1 Jan 2015
1.02.01.03.03	Títulos Mantidos até o Vencimento - No Exterior - Longo Prazo	Held-to-maturity securities – Abroad – Long term	5	Analytic	Assets	1 Jan 2015
1.02.01.03.04	Debêntures emitidas por Partes Relacionada – No Exterior - Longo Prazo	Debentures issued by related parties – Abroad – Long term	5	Analytic	Assets	1 Jan 2015
1.02.01.03.05	Debêntures emitidas por Partes Não Relacionada - No Exterior - Longo Prazo	Debentures issued by unrelated parties – Abroad – Long term	5	Analytic	Assets	1 Jan 2015
1.02.01.03.06	Outros Empréstimos e Recebíveis – No Exterior - Longo Prazo	Other loans and receivables – Abroad – Long term	5	Analytic	Assets	1 Jan 2015
1.02.01.03.50	(-) Juros a Apropriar Decorrentes de Ajuste a Valor Presente (AVP) Valores Mobiliários – No Exterior - Longo Prazo	(-) Interest to be recognised – Present value adjustment (AVP) – Securities – Abroad – Long term	5	Analytic	Assets	1 Jan 2015
1.02.01.03.55	(-) Perdas por Redução ao Valor Recuperável (Impairment) - Valores Mobiliário - No Exterior - Longo Prazo	(-) Impairment losses – Securities – Abroad – Long term	5	Analytic	Assets	1 Jan 2015
1.02.01.03.70	Subconta - Ajuste a Valor Justo – Valores Mobiliários – No Exterior - Longo Prazo	Sub-account – Fair value adjustment – Securities – Abroad – Long term	5	Analytic	Assets	1 Jan 2015
1.02.01.03.90	Subconta – Adoção Inicial - Valores Mobiliários - No Exterior – Longo Prazo	Sub-account – Initial adoption – Securities – Abroad – Long term	5	Analytic	Assets	1 Jan 2015
1.02.01.05	ATIVOS FISCAIS DIFERIDOS - LONGO PRAZO	Deferred tax assets – Long term	4	Synthetic	Assets	1 Jan 2015
1.02.01.05.01	Créditos Fiscais CSLL - Diferenças Temporárias e Base de Cálculo Negativa - Longo Prazo	CSLL tax credits – Temporary differences and negative tax base – Long term	5	Analytic	Assets	1 Jan 2015
1.02.01.05.02	Créditos Fiscais IRPJ - Diferenças Temporárias e Prejuízos Fiscais - Longo Prazo	IRPJ tax credits – Temporary differences and tax losses – Long term	5	Analytic	Assets	1 Jan 2015
1.02.01.07	CRÉDITOS EM CONTENCIOSO - LONGO PRAZO	Receivables in litigation – Long term	4	Synthetic	Assets	1 Jan 2015
1.02.01.07.01	Depósitos em Contencioso - Longo Prazo	Litigation deposits – Long term	5	Analytic	Assets	1 Jan 2015
1.02.01.07.10	Outros Créditos em Contencioso - Longo Prazo	Other receivables in litigation – Long term	5	Analytic	Assets	1 Jan 2015
1.02.01.07.55	(-) Perdas por Redução ao Valor Recuperável (Impairment) - Créditos em Contencioso – Longo Prazo	(-) Impairment losses – Receivables in litigation – Long term	5	Analytic	Assets	1 Jan 2015
1.02.01.08	TRIBUTOS A RECUPERAR – LONGO PRAZO	Taxes recoverable – Long term	4	Synthetic	Assets	1 Jan 2015
1.02.01.08.01	IPI a Recuperar - Longo Prazo	IPI recoverable – Long term	5	Analytic	Assets	1 Jan 2015
1.02.01.08.02	ICMS a Recuperar - Longo Prazo	ICMS recoverable – Long term	5	Analytic	Assets	1 Jan 2015
1.02.01.08.03	PIS a Recuperar - Crédito Básico - Longo Prazo	PIS recoverable – Basic credit – Long term	5	Analytic	Assets	1 Jan 2015
1.02.01.08.04	PIS a Recuperar - Crédito Presumido - Longo Prazo	PIS recoverable – Presumed credit – Long term	5	Analytic	Assets	1 Jan 2015
1.02.01.08.05	COFINS a Recuperar - Crédito Básico - Longo Prazo	COFINS recoverable – Basic credit – Long term	5	Analytic	Assets	1 Jan 2015
1.02.01.08.06	COFINS a Recuperar - Crédito Presumido - Longo Prazo	COFINS recoverable – Presumed credit – Long term	5	Analytic	Assets	1 Jan 2015
1.02.01.08.07	CIDE a Recuperar - Longo Prazo	CIDE recoverable – Long term	5	Analytic	Assets	1 Jan 2015
1.02.01.08.40	Outros Impostos e Contribuições a Recuperar - Longo Prazo	Other taxes and contributions recoverable – Long term	5	Analytic	Assets	1 Jan 2015
1.02.01.08.50	(-) Juros a Apropriar Decorrentes de Ajuste a Valor Presente (AVP) - Tributos a Recuperar - Longo Prazo	(-) Interest to be recognised – Present value adjustment (AVP) – Taxes recoverable – Long term	5	Analytic	Assets	1 Jan 2015
1.02.01.08.55	(-) Perdas por Redução ao Valor Recuperável (Impairment) - Tributos a Recuperar - Longo Prazo	(-) Impairment losses – Taxes recoverable – Long term	5	Analytic	Assets	1 Jan 2015
1.02.01.09	DESPESAS PAGAS ANTECIPADAMENTE - LONGO PRAZO	Prepaid expenses – Long term	4	Synthetic	Assets	1 Jan 2015
1.02.01.09.01	Alugueis pagos Antecipadamente - Longo Prazo	Prepaid rent – Long term	5	Analytic	Assets	1 Jan 2015
1.02.01.09.02	Prêmios de Seguros a Apropriar - Longo Prazo	Prepaid insurance premiums – Long term	5	Analytic	Assets	1 Jan 2015
1.02.01.09.03	Encargos Financeiros a Apropriar –Longo Prazo	Prepaid finance charges – Long term	5	Analytic	Assets	1 Jan 2015
1.02.01.09.09	Outros Custos e Despesas Pagos Antecipadamente - Longo Prazo	Other prepaid costs and expenses – Long term	5	Analytic	Assets	1 Jan 2015
1.02.01.10	ATIVO BIOLÓGICO - LONGO PRAZO	Biological assets – Long term	4	Synthetic	Assets	1 Jan 2015
1.02.01.10.01	Ativo Biológico Consumível - Origem Animal – Pelo Valor Justo - Longo Prazo	Consumable biological assets – Animal – At fair value – Long term	5	Analytic	Assets	1 Jan 2015
1.02.01.10.02	Ativo Biológico Consumível - Origem Vegetal – Pelo Valor Justo - Longo Prazo	Consumable biological assets – Plant – At fair value – Long term	5	Analytic	Assets	1 Jan 2015
1.02.01.10.10	Ativo Biológico Consumível - Origem Animal - Pelo Custo - Longo Prazo	Consumable biological assets – Animal – At cost – Long term	5	Analytic	Assets	1 Jan 2015
1.02.01.10.11	Ativo Biológico Consumível - Origem Vegetal - Pelo Custo - Longo Prazo	Consumable biological assets – Plant – At cost – Long term	5	Analytic	Assets	1 Jan 2015
1.02.01.10.55	(-) Perdas por Redução ao Valor Recuperável (Impairment) - Ativos Biológicos Consumível – Longo Prazo	(-) Impairment losses – Consumable biological assets – Long term	5	Analytic	Assets	1 Jan 2015
1.02.01.10.70	Subconta - Ajuste a Valor Justo (AVJ) – Ativos Biológicos - Longo Prazo	Sub-account – Fair value adjustment (AVJ) – Biological assets – Long term	5	Analytic	Assets	1 Jan 2015
1.02.01.10.75	Subconta – Ajuste a Valor Presente (AVP) - Ativos Biológicos - Longo Prazo	Sub-account – Present value adjustment (AVP) – Biological assets – Long term	5	Analytic	Assets	1 Jan 2015
1.02.01.10.90	Subconta – Adoção Inicial – Ativo Biológico – Longo Prazo	Sub-account – Initial adoption – Biological assets – Long term	5	Analytic	Assets	1 Jan 2015
1.02.01.15	OUTROS CRÉDITOS – LONGO PRAZO	Other receivables – Long term	4	Synthetic	Assets	1 Jan 2015
1.02.01.15.01	Outros Créditos - Longo Prazo	Other receivables – Long term	5	Analytic	Assets	1 Jan 2015
1.02.01.15.60	CPC 47 - Ativos de Contrato - Longo Prazo	CPC 47 – Contract assets – Long term	5	Analytic	Assets	1 Jan 2018
1.02.02	INVESTIMENTOS	Investments	3	Synthetic	Assets	1 Jan 2015
1.02.02.01	PARTICIPAÇÕES PERMANENTES EM SOCIEDADES - NO PAÍS	Permanent equity interests – Brazil	4	Synthetic	Assets	1 Jan 2015
1.02.02.01.01	Participações Permanentes em Controladas - no País	Permanent equity interests in subsidiaries – Brazil	5	Analytic	Assets	1 Jan 2015
1.02.02.01.04	Participações Permanentes em Coligadas - no País	Permanent equity interests in associates – Brazil	5	Analytic	Assets	1 Jan 2015
1.02.02.01.05	Participações Permanentes em Joint Ventures e Sociedades de Propósito Específico (SPE) - no País	Permanent equity interests in joint ventures and special purpose entities (SPE) – Brazil	5	Analytic	Assets	1 Jan 2015
1.02.02.01.06	Participações Permanentes em Outras Sociedades do Mesmo Grupo ou Controle Comum - Avaliadas pelo Método de Equivalência Patrimonial (MEP) - no País	Permanent equity interests in other same-group or common-control companies – Equity method (MEP) – Brazil	5	Analytic	Assets	1 Jan 2015
1.02.02.01.07	Participações em Sociedades em Conta de Participação (SCP) - Sócio Ostensivo - Avaliadas pelo Método de Equivalência Patrimonial (MEP) - no País	Interests in SCP partnerships – Ostensible partner – Equity method (MEP) – Brazil	5	Analytic	Assets	1 Jan 2015
1.02.02.01.08	Participações em Sociedades em Conta de Participação (SCP) - Sócio Participante - no País	Interests in SCP partnerships – Silent partner – Brazil	5	Analytic	Assets	1 Jan 2015
1.02.02.01.10	Goodwill em Investimentos - no País	Goodwill on investments – Brazil	5	Analytic	Assets	1 Jan 2015
1.02.02.01.11	Mais Valia em Investimentos - no País	Fair value surplus (mais-valia) on investments – Brazil	5	Analytic	Assets	1 Jan 2015
1.02.02.01.12	(-) Menos Valia em Investimentos - no País	(-) Fair value deficit (menos-valia) on investments – Brazil	5	Analytic	Assets	1 Jan 2015
1.02.02.01.20	Ágios em Investimentos Gerados até 31/12/2009 - no País	Premium (ágio) on investments arising up to 31/12/2009 – Brazil	5	Analytic	Assets	1 Jan 2015
1.02.02.01.21	(-) Deságios em Investimentos Gerados até 31/12/2009 - no País	(-) Discount (deságio) on investments arising up to 31/12/2009 – Brazil	5	Analytic	Assets	1 Jan 2015
1.02.02.01.40	(-) Lucros a Apropriar em Vendas com Controladas -no País	(-) Unrealised profits on sales to subsidiaries – Brazil	5	Analytic	Assets	1 Jan 2015
1.02.02.01.41	(-) Lucros a Apropriar em Vendas com Coligadas -no País	(-) Unrealised profits on sales to associates – Brazil	5	Analytic	Assets	1 Jan 2015
1.02.02.01.42	(-) Lucros a Apropriar em Vendas com Joint Ventures -no País	(-) Unrealised profits on sales to joint ventures – Brazil	5	Analytic	Assets	1 Jan 2015
1.02.02.01.43	(-) Lucros a Apropriar em Vendas com outras sociedades - Avaliadas pelo Método de Equivalência Patrimonial (MEP) - no País	(-) Unrealised profits on sales to other companies – Equity method (MEP) – Brazil	5	Analytic	Assets	1 Jan 2015
1.02.02.01.55	(-) Perdas por Redução ao Valor Recuperável (Impairment) de Participações Permanentes Avaliadas pelo Método de Equivalência Patrimonial - no País	(-) Impairment losses on permanent equity interests measured by the equity method – Brazil	5	Analytic	Assets	1 Jan 2015
1.02.02.01.56	(-) Perdas por Redução ao Valor Recuperável (Impairment) do Goodwill em Investimentos - no País	(-) Impairment losses on goodwill on investments – Brazil	5	Analytic	Assets	1 Jan 2015
1.02.02.01.60	Subconta - Ajuste a Valor Justo (AVJ) Reflexo - Ganho ou Perda na Investida	Sub-account – Fair value adjustment (AVJ) from investees – Gain or loss in investee	5	Analytic	Assets	1 Jan 2015
1.02.02.01.65	Subconta - Ajuste a Valor Justo (AVJ) de Subscrição de Capital - Ganho ou Perda de Capital	Sub-account – Fair value adjustment (AVJ) on capital subscription – Capital gain or loss	5	Analytic	Assets	1 Jan 2015
1.02.02.01.75	(-) Subconta - Ajuste a Valor Presente (AVP) de Participação Societária	(-) Sub-account – Present value adjustment (AVP) of equity interest	5	Analytic	Assets	1 Jan 2015
1.02.02.01.80	Subconta - Mais Valia da Participação Anterior - Estágios	Sub-account – Fair value surplus (mais-valia) on previously held interest – Step acquisition	5	Analytic	Assets	1 Jan 2015
1.02.02.01.81	(-) Subconta - Menos Valia da Participação Anterior - Estágios	(-) Sub-account – Fair value deficit (menos-valia) on previously held interest – Step acquisition	5	Analytic	Assets	1 Jan 2015
1.02.02.01.82	Subconta - Goodwill da Participação Anterior - Estágios	Sub-account – Goodwill on previously held interest – Step acquisition	5	Analytic	Assets	1 Jan 2015
1.02.02.01.84	Subconta - Variação de Mais Valia da Participação Anterior - Estágios	Sub-account – Change in fair value surplus (mais-valia) on previously held interest – Step acquisition	5	Analytic	Assets	1 Jan 2015
1.02.02.01.85	(-) Subconta - Variação de Menos Valia da Participação Anterior - Estágios	(-) Sub-account – Change in fair value deficit (menos-valia) on previously held interest – Step acquisition	5	Analytic	Assets	1 Jan 2015
1.02.02.01.86	Subconta - Variação de Goodwill da Participação Anterior - Estágios	Sub-account – Change in goodwill on previously held interest – Step acquisition	5	Analytic	Assets	1 Jan 2015
1.02.02.02	PARTICIPAÇÕES PERMANENTES EM SOCIEDADES - NO EXTERIOR	Permanent equity interests – Abroad	4	Synthetic	Assets	1 Jan 2015
1.02.02.02.01	Participações Permanentes em Controladas - no Exterior	Permanent equity interests in subsidiaries – Abroad	5	Analytic	Assets	1 Jan 2015
1.02.02.02.02	Subconta - Tributação em Base Universais (TBU) - Controladas Diretas - No Exterior	Sub-account – Worldwide taxation (TBU) – Direct subsidiaries – Abroad	5	Analytic	Assets	1 Jan 2015
1.02.02.02.03	Subconta - Tributação em Base Universais (TBU) - Controladas Indiretas - no Exterior	Sub-account – Worldwide taxation (TBU) – Indirect subsidiaries – Abroad	5	Analytic	Assets	1 Jan 2015
1.02.02.02.04	Participações Permanentes em Coligadas - Avaliadas pelo Método de Equivalência Patrimonial (MEP) - no Exterior	Permanent equity interests in associates – Equity method (MEP) – Abroad	5	Analytic	Assets	1 Jan 2015
1.02.02.02.05	Participações Permanentes em Joint Ventures - Avaliadas pelo Método de Equivalência Patrimonial (MEP) - no Exterior	Permanent equity interests in joint ventures – Equity method (MEP) – Abroad	5	Analytic	Assets	1 Jan 2015
1.02.02.02.06	Participações Permanentes em Outras Sociedades do Mesmo Grupo ou Controle Comum - Avaliadas pelo Método de Equivalência Patrimonial (MEP) - no Exterior	Permanent equity interests in other same-group or common-control companies – Equity method (MEP) – Abroad	5	Analytic	Assets	1 Jan 2015
1.02.02.02.10	Goodwill em Investimentos - no Exterior	Goodwill on investments – Abroad	5	Analytic	Assets	1 Jan 2015
1.02.02.02.11	Mais Valia em Investimentos - no Exterior	Fair value surplus (mais-valia) on investments – Abroad	5	Analytic	Assets	1 Jan 2015
1.02.02.02.12	(-) Menos Valia em Investimentos - no Exterior	(-) Fair value deficit (menos-valia) on investments – Abroad	5	Analytic	Assets	1 Jan 2015
1.02.02.02.20	Ágios em Investimentos Gerados até 31/12/2009 - no Exterior	Premium (ágio) on investments arising up to 31/12/2009 – Abroad	5	Analytic	Assets	1 Jan 2015
1.02.02.02.21	(-) Deságios em Investimentos Gerados até 31/12/2009 - no Exterior	(-) Discount (deságio) on investments arising up to 31/12/2009 – Abroad	5	Analytic	Assets	1 Jan 2015
1.02.02.02.40	(-) Lucros a Apropriar em Vendas com Controladas - no Exterior	(-) Unrealised profits on sales to subsidiaries – Abroad	5	Analytic	Assets	1 Jan 2015
1.02.02.02.41	(-) Lucros a Apropriar em Vendas com Coligadas - no Exterior	(-) Unrealised profits on sales to associates – Abroad	5	Analytic	Assets	1 Jan 2015
1.02.02.02.42	(-) Lucros a Apropriar em Vendas com Joint Ventures - no Exterior	(-) Unrealised profits on sales to joint ventures – Abroad	5	Analytic	Assets	1 Jan 2015
1.02.02.02.43	(-) Lucros a Apropriar em Vendas com outras sociedades - Avaliadas pelo Método de Equivalência Patrimonial (MEP) - no Exterior	(-) Unrealised profits on sales to other companies – Equity method (MEP) – Abroad	5	Analytic	Assets	1 Jan 2015
1.02.02.02.55	(-) Perdas por Redução ao Valor Recuperável (Impairment) em Participações Permanentes Avaliadas pelo Método de Equivalência Patrimonial (MEP) - no Exterior	(-) Impairment losses on permanent equity interests measured by the equity method (MEP) – Abroad	5	Analytic	Assets	1 Jan 2015
1.02.02.02.56	(-) Perdas por Redução ao Valor Recuperável (Impairment) do Goodwill em Investimentos - no Exterior	(-) Impairment losses on goodwill on investments – Abroad	5	Analytic	Assets	1 Jan 2015
1.02.02.02.60	Subconta - Ajuste a Valor Justo (AVJ) Reflexo - Ganho ou Perda na Investida – no Exterior	Sub-account – Fair value adjustment (AVJ) from investees – Gain or loss in investee – Abroad	5	Analytic	Assets	1 Jan 2015
1.02.02.02.65	Subconta - Ajuste a Valor Justo (AVJ) de Subscrição de Capital - Ganho ou Perda de Capital – no Exterior	Sub-account – Fair value adjustment (AVJ) on capital subscription – Capital gain or loss – Abroad	5	Analytic	Assets	1 Jan 2015
1.02.02.02.75	(-) Subconta - Ajuste a Valor Presente (AVP) de Participação Societária – no Exterior	(-) Sub-account – Present value adjustment (AVP) of equity interest – Abroad	5	Analytic	Assets	1 Jan 2015
1.02.02.02.80	Subconta - Mais Valia da Participação Anterior - Estágios – no Exterior	Sub-account – Fair value surplus (mais-valia) on previously held interest – Step acquisition – Abroad	5	Analytic	Assets	1 Jan 2015
1.02.02.02.81	(-) Subconta - Menos Valia da Participação Anterior - Estágios – no Exterior	(-) Sub-account – Fair value deficit (menos-valia) on previously held interest – Step acquisition – Abroad	5	Analytic	Assets	1 Jan 2015
1.02.02.02.82	Subconta - Goodwill da Participação Anterior - Estágios – no Exterior	Sub-account – Goodwill on previously held interest – Step acquisition – Abroad	5	Analytic	Assets	1 Jan 2015
1.02.02.02.84	Subconta - Variação de Mais Valia da Participação Anterior - Estágios – no Exterior	Sub-account – Change in fair value surplus (mais-valia) on previously held interest – Step acquisition – Abroad	5	Analytic	Assets	1 Jan 2015
1.02.02.02.85	(-) Subconta - Variação de Menos Valia da Participação Anterior - Estágios – no Exterior	(-) Sub-account – Change in fair value deficit (menos-valia) on previously held interest – Step acquisition – Abroad	5	Analytic	Assets	1 Jan 2015
1.02.02.02.86	Subconta - Variação de Goodwill da Participação Anterior - Estágios – no Exterior	Sub-account – Change in goodwill on previously held interest – Step acquisition – Abroad	5	Analytic	Assets	1 Jan 2015
1.02.02.03	PROPRIEDADES PARA INVESTIMENTO	Investment property	4	Synthetic	Assets	1 Jan 2015
1.02.02.03.01	Imóveis Próprios em Construção - Propriedades para Investimento	Owned property under construction – Investment property	5	Analytic	Assets	1 Jan 2015
1.02.02.03.05	Imóveis Próprios – Pelo Custo - Propriedades para Investimento	Owned property – At cost – Investment property	5	Analytic	Assets	1 Jan 2015
1.02.02.03.06	Imóveis Próprios – Valor Justo - Propriedades para Investimento	Owned property – At fair value – Investment property	5	Analytic	Assets	1 Jan 2015
1.02.02.03.08	Imóveis Objeto de Leasing Financeiro – Propriedades para Investimento	Property under finance lease – Investment property	5	Analytic	Assets	1 Jan 2015
1.02.02.03.30	(-) Depreciação Acumuladas – Propriedades para Investimento	(-) Accumulated depreciation – Investment property	5	Analytic	Assets	1 Jan 2015
1.02.02.03.55	(-) Perdas por Redução ao Valor Recuperável (Impairment) - Propriedades para Investimento	(-) Impairment losses – Investment property	5	Analytic	Assets	1 Jan 2015
1.02.02.03.70	Subconta - Ajuste a Valor Justo – Propriedades para Investimentos.	Sub-account – Fair value adjustment – Investment property	5	Analytic	Assets	1 Jan 2015
1.02.02.03.71	Subconta - Ajuste Valor Justo – Depreciação Acumulada – Propriedade para Investimento	Sub-account – Fair value adjustment – Accumulated depreciation – Investment property	5	Analytic	Assets	1 Jan 2015
1.02.02.03.75	(-) Subconta – Ajuste a Valor Presente (AVP) - Propriedades para Investimento	(-) Sub-account – Present value adjustment (AVP) – Investment property	5	Analytic	Assets	1 Jan 2015
1.02.02.03.76	Subconta - Ajuste Valor Presente – Depreciação Acumulada - Propriedades para Investimento	Sub-account – Present value adjustment – Accumulated depreciation – Investment property	5	Analytic	Assets	1 Jan 2015
1.02.02.03.90	Subconta – Adoção Inicial – Propriedades para Investimento	Sub-account – Initial adoption – Investment property	5	Analytic	Assets	1 Jan 2015
1.02.02.03.91	Subconta – Adoção Inicial – Depreciação Acumulada - Propriedades para Investimento	Sub-account – Initial adoption – Accumulated depreciation – Investment property	5	Analytic	Assets	1 Jan 2015
1.02.02.03.95	Subconta – Adoção Inicial - Taxa de Depreciação Diferente - Propriedades para Investimento	Sub-account – Initial adoption – Different depreciation rate – Investment property	5	Analytic	Assets	1 Jan 2015
1.02.02.10	OUTROS INVESTIMENTOS PERMANENTES	Other permanent investments	4	Synthetic	Assets	1 Jan 2015
1.02.02.10.03	Investimentos Decorrentes de Incentivos Fiscais	Investments arising from tax incentives	5	Analytic	Assets	1 Jan 2015
1.02.02.10.10	Outros Investimentos Permanentes	Other permanent investments	5	Analytic	Assets	1 Jan 2015
1.02.02.10.20	(-) Outras Contas Retificadoras – Outros Investimentos Permanentes	(-) Other contra accounts – Other permanent investments	5	Analytic	Assets	1 Jan 2015
1.02.02.10.50	(-) Juros a Apropriar Decorrentes de Ajuste a Valor Presente (AVP) – Outros Investimentos Permanentes	(-) Interest to be recognised – Present value adjustment (AVP) – Other permanent investments	5	Analytic	Assets	1 Jan 2015
1.02.02.10.55	(-) Perdas por Redução ao Valor Recuperável (Impairment) - Outros Investimentos	(-) Impairment losses – Other investments	5	Analytic	Assets	1 Jan 2015
1.02.02.10.70	Subconta - Ajuste a Valor Justo - Outros Investimentos Permanentes	Sub-account – Fair value adjustment – Other permanent investments	5	Analytic	Assets	1 Jan 2015
1.02.02.10.90	Subconta – Adoção Inicial - Outros Investimentos Permanentes	Sub-account – Initial adoption – Other permanent investments	5	Analytic	Assets	1 Jan 2015
1.02.03	IMOBILIZADO	Property, plant and equipment	3	Synthetic	Assets	1 Jan 2015
1.02.03.01	IMOBILIZADO – AQUISIÇÃO	Property, plant and equipment – Acquired	4	Synthetic	Assets	1 Jan 2015
1.02.03.01.01	Terrenos	Land	5	Analytic	Assets	1 Jan 2015
1.02.03.01.02	Edifícios e Construções	Buildings and structures	5	Analytic	Assets	1 Jan 2015
1.02.03.01.03	Construções em Andamento - Imóvel Próprio	Construction in progress – Own property	5	Analytic	Assets	1 Jan 2015
1.02.03.01.04	Outras Imobilizações em Andamento	Other assets under construction	5	Analytic	Assets	1 Jan 2015
1.02.03.01.05	Benfeitorias em Imóveis de Terceiros	Leasehold improvements	5	Analytic	Assets	1 Jan 2015
1.02.03.01.06	Máquinas, Equipamentos e Instalações Industriais	Machinery, equipment and industrial installations	5	Analytic	Assets	1 Jan 2015
1.02.03.01.07	Móveis, Utensílios e Instalações Comerciais	Furniture, fixtures and commercial installations	5	Analytic	Assets	1 Jan 2015
1.02.03.01.08	Veículos	Vehicles	5	Analytic	Assets	1 Jan 2015
1.02.03.01.09	Embarcações	Vessels	5	Analytic	Assets	1 Jan 2015
1.02.03.01.10	Aeronaves	Aircraft	5	Analytic	Assets	1 Jan 2015
1.02.03.01.11	Recursos Minerais	Mineral resources	5	Analytic	Assets	1 Jan 2015
1.02.03.01.12	Dutos e Tubulações	Pipelines and piping	5	Analytic	Assets	1 Jan 2015
1.02.03.01.13	Linhas de Transmissão Elétrica	Electric power transmission lines	5	Analytic	Assets	1 Jan 2015
1.02.03.01.14	Antenas e Torres de Transmissão	Antennas and transmission towers	5	Analytic	Assets	1 Jan 2015
1.02.03.01.15	Máquinas Empregadas na Atividade Rural	Machinery used in rural activities	5	Analytic	Assets	1 Jan 2015
1.02.03.01.16	Tratores e Demais Veículos Empregados na Atividade Rural	Tractors and other vehicles used in rural activities	5	Analytic	Assets	1 Jan 2015
1.02.03.01.28	Outras Imobilizações por Aquisição	Other acquired property, plant and equipment	5	Analytic	Assets	1 Jan 2015
1.02.03.01.30	(-) Depreciação Acumulada - Imobilizado	(-) Accumulated depreciation – Property, plant and equipment	5	Analytic	Assets	1 Jan 2015
1.02.03.01.31	(-) Amortização Acumulada - Imobilizado	(-) Accumulated amortization – Property, plant and equipment	5	Analytic	Assets	1 Jan 2015
1.02.03.01.32	(-) Exaustão Acumulada - Imobilizado	(-) Accumulated depletion – Property, plant and equipment	5	Analytic	Assets	1 Jan 2015
1.02.03.01.55	(-) Perdas por Redução ao Valor Recuperável (Impairment) - Imobilizado	(-) Impairment losses – Property, plant and equipment	5	Analytic	Assets	1 Jan 2015
1.02.03.01.75	(-) Subconta - Ajuste Valor Presente – Imobilizado	(-) Sub-account – Present value adjustment – Property, plant and equipment	5	Analytic	Assets	1 Jan 2015
1.02.03.01.76	Subconta - Ajuste Valor Presente – Depreciação Acumulada - Imobilizado	Sub-account – Present value adjustment – Accumulated depreciation – Property, plant and equipment	5	Analytic	Assets	1 Jan 2015
1.02.03.01.77	Subconta - Ajuste Valor Presente – Amortização Acumulada - Imobilizado	Sub-account – Present value adjustment – Accumulated amortization – Property, plant and equipment	5	Analytic	Assets	1 Jan 2015
1.02.03.01.78	Subconta - Ajuste Valor Presente – Exaustão Acumulada - Imobilizado	Sub-account – Present value adjustment – Accumulated depletion – Property, plant and equipment	5	Analytic	Assets	1 Jan 2015
1.02.03.01.90	Subconta – Adoção Inicial - Imobilizado	Sub-account – Initial adoption – Property, plant and equipment	5	Analytic	Assets	1 Jan 2015
1.02.03.01.91	Subconta – Adoção Inicial – Depreciação Acumulada - Imobilizado	Sub-account – Initial adoption – Accumulated depreciation – Property, plant and equipment	5	Analytic	Assets	1 Jan 2015
1.02.03.01.92	Subconta – Adoção Inicial – Amortização Acumulada - Imobilizado	Sub-account – Initial adoption – Accumulated amortization – Property, plant and equipment	5	Analytic	Assets	1 Jan 2015
1.02.03.01.93	Subconta – Adoção Inicial – Exaustão Acumulada - Imobilizado	Sub-account – Initial adoption – Accumulated depletion – Property, plant and equipment	5	Analytic	Assets	1 Jan 2015
1.02.03.01.95	Subconta – Adoção Inicial – Taxa Depreciação Diferente - Imobilizado	Sub-account – Initial adoption – Different depreciation rate – Property, plant and equipment	5	Analytic	Assets	1 Jan 2015
1.02.03.02	IMOBILIZADO – LEASING FINANCEIRO	Property, plant and equipment – Finance leases	4	Synthetic	Assets	1 Jan 2015
1.02.03.02.01	Veículos	Vehicles	5	Analytic	Assets	1 Jan 2015
1.02.03.02.02	Embarcações	Vessels	5	Analytic	Assets	1 Jan 2015
1.02.03.02.03	Aeronaves	Aircraft	5	Analytic	Assets	1 Jan 2015
1.02.03.02.04	Máquinas, Equipamentos e Instalações Industriais	Machinery, equipment and industrial installations	5	Analytic	Assets	1 Jan 2015
1.02.03.02.05	Móveis, Utensílios e Instalações Comerciais	Furniture, fixtures and commercial installations	5	Analytic	Assets	1 Jan 2015
1.02.03.02.06	Imóveis	Real estate	5	Analytic	Assets	1 Jan 2015
1.02.03.02.09	Outras Imobilizações por Arrendamento	Other leased property, plant and equipment	5	Analytic	Assets	1 Jan 2015
1.02.03.02.30	(-) Depreciação Acumulada - Imobilizado -Leasing Financeiro	(-) Accumulated depreciation – Property, plant and equipment – Finance leases	5	Analytic	Assets	1 Jan 2015
1.02.03.02.31	(-) Amortização Acumulada - Imobilizado -Leasing Financeiro	(-) Accumulated amortization – Property, plant and equipment – Finance leases	5	Analytic	Assets	1 Jan 2015
1.02.03.02.32	(-) Exaustão Acumulada - Imobilizado -Leasing Financeiro	(-) Accumulated depletion – Property, plant and equipment – Finance leases	5	Analytic	Assets	1 Jan 2015
1.02.03.02.55	(-) Perdas por Redução ao Valor Recuperável (Impairment) - Imobilizado - Leasing Financeiro	(-) Impairment losses – Property, plant and equipment – Finance leases	5	Analytic	Assets	1 Jan 2015
1.02.03.04	ATIVO BIOLÓGICO – DE PRODUÇÃO	Bearer biological assets	4	Synthetic	Assets	1 Jan 2015
1.02.03.04.01	Ativo Biológico de Produção - Origem Animal – Pelo Valor Justo	Bearer biological assets – Animal – At fair value	5	Analytic	Assets	1 Jan 2015
1.02.03.04.02	Ativo Biológico de Produção - Origem Vegetal – Pelo Valor Justo	Bearer biological assets – Plant – At fair value	5	Analytic	Assets	1 Jan 2015
1.02.03.04.03	Ativo Biológico de Produção - Origem Animal – Pelo Custo	Bearer biological assets – Animal – At cost	5	Analytic	Assets	1 Jan 2015
1.02.03.04.04	Ativo Biológico de Produção - Origem Vegetal - Pelo Custo	Bearer biological assets – Plant – At cost	5	Analytic	Assets	1 Jan 2015
1.02.03.04.30	(-) Depreciação Acumulada Ativos Biológicos de Produção	(-) Accumulated depreciation – Bearer biological assets	5	Analytic	Assets	1 Jan 2015
1.02.03.04.32	(-) Exaustão Acumulada Ativos Biológicos de Produção	(-) Accumulated depletion – Bearer biological assets	5	Analytic	Assets	1 Jan 2015
1.02.03.04.55	(-) Perdas por Redução ao Valor Recuperável (Impairment) - Ativos Biológicos de Produção	(-) Impairment losses – Bearer biological assets	5	Analytic	Assets	1 Jan 2015
1.02.03.04.70	Subconta - Ajuste a Valor Justo (AVJ) – Ativos Biológicos de Produção	Sub-account – Fair value adjustment – Bearer biological assets	5	Analytic	Assets	1 Jan 2015
1.02.03.04.75	(-) Subconta – Ajuste a Valor Presente (AVP) - Ativos Biológicos de Produção	(-) Sub-account – Present value adjustment – Bearer biological assets	5	Analytic	Assets	1 Jan 2015
1.02.03.04.76	Subconta - Ajuste Valor Presente – Depreciação Acumulada - Ativos Biológicos de Produção	Sub-account – Present value adjustment – Accumulated depreciation – Bearer biological assets	5	Analytic	Assets	1 Jan 2015
1.02.03.04.78	Subconta - Ajuste Valor Presente – Exaustão Acumulada - Ativos Biológicos de Produção	Sub-account – Present value adjustment – Accumulated depletion – Bearer biological assets	5	Analytic	Assets	1 Jan 2015
1.02.03.04.90	Subconta – Adoção Inicial - Ativos Biológicos de Produção	Sub-account – Initial adoption – Bearer biological assets	5	Analytic	Assets	1 Jan 2015
1.02.03.04.91	Subconta – Adoção Inicial – Depreciação Acumulada – Ativo Biológico de Produção	Sub-account – Initial adoption – Accumulated depreciation – Bearer biological assets	5	Analytic	Assets	1 Jan 2015
1.02.03.04.93	Subconta – Adoção Inicial – Exaustão Acumulada – Ativo Biológico de Produção	Sub-account – Initial adoption – Accumulated depletion – Bearer biological assets	5	Analytic	Assets	1 Jan 2015
1.02.03.04.95	Subconta – Adoção Inicial – Taxa Depreciação Diferente - Ativos Biológicos de Produção	Sub-account – Initial adoption – Different depreciation rate – Bearer biological assets	5	Analytic	Assets	1 Jan 2015
1.02.03.05	OUTROS IMOBILIZADOS	Other property, plant and equipment	4	Synthetic	Assets	1 Jan 2015
1.02.03.05.03	Imobilizados Recebidos em Subvenções Governamentais	Property, plant and equipment received as government grants	5	Analytic	Assets	1 Jan 2015
1.02.03.05.04	(-) Redutoras de Imobilizados Recebidos em Subvenções Governamentais	(-) Contra accounts – Property, plant and equipment received as government grants	5	Analytic	Assets	1 Jan 2015
1.02.03.05.28	Outros Imobilizados	Other property, plant and equipment	5	Analytic	Assets	1 Jan 2015
1.02.03.05.29	(-) Outras Contas Redutoras do Imobilizado	(-) Other contra accounts – Property, plant and equipment	5	Analytic	Assets	1 Jan 2015
1.02.03.05.30	(-) Outras Depreciações, Amortizações e Quotas de Exaustão Acumuladas	(-) Other accumulated depreciation, amortization and depletion	5	Analytic	Assets	1 Jan 2015
1.02.03.05.70	Subconta - Ajuste a Valor Justo – Outros Imobilizados	Sub-account – Fair value adjustment – Other property, plant and equipment	5	Analytic	Assets	1 Jan 2015
1.02.03.05.75	(-) Subconta - Ajuste Valor Presente – Imobilizado	(-) Sub-account – Present value adjustment – Property, plant and equipment	5	Analytic	Assets	1 Jan 2015
1.02.03.05.76	Subconta - Ajuste Valor Presente – Depreciação, Amort., Exaustão Acumulada – Outros Imobilizados	Sub-account – Present value adjustment – Accumulated depreciation, amortization and depletion – Other property, plant and equipment	5	Analytic	Assets	1 Jan 2015
1.02.03.05.90	Subconta – Adoção Inicial - Outros Imobilizados	Sub-account – Initial adoption – Other property, plant and equipment	5	Analytic	Assets	1 Jan 2015
1.02.03.05.91	Subconta – Adoção Inicial – Depreciação, Amort., Exaustão Acumulada – Outros Imobilizados	Sub-account – Initial adoption – Accumulated depreciation, amortization and depletion – Other property, plant and equipment	5	Analytic	Assets	1 Jan 2015
1.02.03.05.95	Subconta – Adoção Inicial – Taxa Depreciação Diferente - Outros Imobilizados	Sub-account – Initial adoption – Different depreciation rate – Other property, plant and equipment	5	Analytic	Assets	1 Jan 2015
1.02.05	INTANGÍVEL	Intangible assets	3	Synthetic	Assets	1 Jan 2015
1.02.05.01	ATIVOS INTANGÍVEIS	Intangible assets	4	Synthetic	Assets	1 Jan 2015
1.02.05.01.01	Marcas	Trademarks	5	Analytic	Assets	1 Jan 2015
1.02.05.01.02	Patentes e Segredos Industriais	Patents and trade secrets	5	Analytic	Assets	1 Jan 2015
1.02.05.01.03	Direitos de Exploração de Serviços Públicos	Public service concession rights	5	Analytic	Assets	1 Jan 2015
1.02.05.01.04	Direitos de Exploração de Recursos Florestais	Forest resource exploitation rights	5	Analytic	Assets	1 Jan 2015
1.02.05.01.05	Direitos de Exploração de Recursos Minerais	Mineral resource exploitation rights	5	Analytic	Assets	1 Jan 2015
1.02.05.01.06	Direitos de Exploração de Recursos Hídricos	Water resource exploitation rights	5	Analytic	Assets	1 Jan 2015
1.02.05.01.07	Direitos Autorais	Copyrights	5	Analytic	Assets	1 Jan 2015
1.02.05.01.08	Patrimônio Cultural	Cultural heritage	5	Analytic	Assets	1 Jan 2015
1.02.05.01.09	Fundo de Comércio	Business goodwill (fundo de comércio)	5	Analytic	Assets	1 Jan 2015
1.02.05.01.10	Software ou Programas de Computador	Software or computer programs	5	Analytic	Assets	1 Jan 2015
1.02.05.01.11	Contratos de Aluguel	Rental agreements	5	Analytic	Assets	1 Jan 2015
1.02.05.01.12	Contratos de Franquias	Franchise agreements	5	Analytic	Assets	1 Jan 2015
1.02.05.01.13	Desenvolvimento de Produtos ou Serviços	Product or service development	5	Analytic	Assets	1 Jan 2015
1.02.05.01.14	Direito Readquirido	Reacquired rights	5	Analytic	Assets	1 Jan 2015
1.02.05.01.15	Leasing Operacional Contratado pela Adquirida em Condições Mais Favoráveis	Operating leases contracted by the acquiree on favourable terms	5	Analytic	Assets	1 Jan 2015
1.02.05.01.16	Intangíveis Não Reconhecidos na Adquirida	Intangible assets not recognised by the acquiree	5	Analytic	Assets	1 Jan 2015
1.02.05.01.17	Intangíveis Recebidos em Subvenções Governamentais	Intangible assets received as government grants	5	Analytic	Assets	1 Jan 2015
1.02.05.01.18	(-) Redutora de Intangíveis Recebidos em Subvenções Governamentais	(-) Contra account – Intangible assets received as government grants	5	Analytic	Assets	1 Jan 2015
1.02.05.01.20	(-) Amortização Acumulada - Intangível	(-) Accumulated amortization – Intangible assets	5	Analytic	Assets	1 Jan 2015
1.02.05.01.21	Goodwill – Intangível	Goodwill – Intangible assets	5	Analytic	Assets	1 Jan 2015
1.02.05.01.28	Outros Intangíveis	Other intangible assets	5	Analytic	Assets	1 Jan 2015
1.02.05.01.29	(-) Outras Contas Redutoras do Intangível	(-) Other contra accounts – Intangible assets	5	Analytic	Assets	1 Jan 2015
1.02.05.01.55	(-) Perdas por Redução ao Valor Recuperável (Impairment) - Intangível	(-) Impairment losses – Intangible assets	5	Analytic	Assets	1 Jan 2015
1.02.05.01.56	(-) Perdas por Redução ao Valor Recuperável (Impairment) do Goodwill - Intangível	(-) Goodwill impairment losses – Intangible assets	5	Analytic	Assets	1 Jan 2015
1.02.05.01.75	(-) Subconta – Ajuste a Valor Presente (AVP) - Intangível	(-) Sub-account – Present value adjustment – Intangible assets	5	Analytic	Assets	1 Jan 2015
1.02.05.01.77	Subconta - Ajuste Valor Presente – Amortização Acumulada - Intangível	Sub-account – Present value adjustment – Accumulated amortization – Intangible assets	5	Analytic	Assets	1 Jan 2015
1.02.05.01.90	Subconta – Adoção Inicial - Intangível	Sub-account – Initial adoption – Intangible assets	5	Analytic	Assets	1 Jan 2015
1.02.05.01.92	Subconta – Adoção Inicial – Amortização Acumulada - Intangível	Sub-account – Initial adoption – Accumulated amortization – Intangible assets	5	Analytic	Assets	1 Jan 2015
1.02.06	DIFERIDO	Deferred charges	3	Synthetic	Assets	1 Jan 2015
1.02.06.01	ATIVO DIFERIDO	Deferred charges	4	Synthetic	Assets	1 Jan 2015
1.02.06.01.01	Despesas Pré-Operacionais ou Pré-Industriais – Ativo Diferido	Pre-operating or pre-industrial expenses – Deferred charges	5	Analytic	Assets	1 Jan 2015
1.02.06.01.02	Despesas com Pesquisas Científicas ou Tecnológicas – Ativo Diferido	Scientific or technological research expenses – Deferred charges	5	Analytic	Assets	1 Jan 2015
1.02.06.01.03	Demais Aplicações em Despesas Amortizáveis – Ativo Diferido	Other amortizable expenditure – Deferred charges	5	Analytic	Assets	1 Jan 2015
1.02.06.01.31	(-) Amortização Acumulada - Ativo Diferido	(-) Accumulated amortization – Deferred charges	5	Analytic	Assets	1 Jan 2015
1.02.06.01.56	(-) Perdas por Redução ao Valor Recuperável (Impairment) - Ativo Diferido	(-) Impairment losses – Deferred charges	5	Analytic	Assets	1 Jan 2015
1.02.06.01.90	Subconta – Adoção Inicial – Ativo Diferido	Sub-account – Initial adoption – Deferred charges	5	Analytic	Assets	1 Jan 2015
2	PASSIVO	Liabilities	1	Synthetic	Liabilities	1 Jan 2015
2.01	PASSIVO CIRCULANTE	Current liabilities	2	Synthetic	Liabilities	1 Jan 2015
2.01.01	OBRIGAÇÕES DO CIRCULANTE	Current obligations	3	Synthetic	Liabilities	1 Jan 2015
2.01.01.01	BENEFÍCIOS E ENCARGOS SOCIAIS - CIRCULANTE	Employee benefits and payroll charges – Current	4	Synthetic	Liabilities	1 Jan 2015
2.01.01.01.01	Salários e Remunerações a Pagar	Salaries and remuneration payable	5	Analytic	Liabilities	1 Jan 2015
2.01.01.01.02	Participações no Resultado a Pagar	Profit sharing payable	5	Analytic	Liabilities	1 Jan 2015
2.01.01.01.03	INSS a Recolher	INSS payable	5	Analytic	Liabilities	1 Jan 2015
2.01.01.01.04	FGTS a Recolher	FGTS payable	5	Analytic	Liabilities	1 Jan 2015
2.01.01.01.05	Benefícios Não Monetários	Non-monetary benefits	5	Analytic	Liabilities	1 Jan 2015
2.01.01.01.09	Demais Encargos a Recolher	Other charges payable	5	Analytic	Liabilities	1 Jan 2015
2.01.01.01.50	Benefícios Pós-Emprego	Post-employment benefits	5	Analytic	Liabilities	1 Jan 2015
2.01.01.01.55	Outros Benefícios de Longo Prazo	Other long-term benefits	5	Analytic	Liabilities	1 Jan 2015
2.01.01.01.60	Benefícios Rescisórios	Termination benefits	5	Analytic	Liabilities	1 Jan 2015
2.01.01.03	FORNECEDORES – CIRCULANTE	Trade payables – Current	4	Synthetic	Liabilities	1 Jan 2015
2.01.01.03.01	Fornecedores - Operações com Partes Não Relacionadas - No País – Circulante	Trade payables – Unrelated parties – Brazil – Current	5	Analytic	Liabilities	1 Jan 2015
2.01.01.03.02	Fornecedores - Operações com Partes Não Relacionadas - No Exterior – Circulante	Trade payables – Unrelated parties – Abroad – Current	5	Analytic	Liabilities	1 Jan 2015
2.01.01.03.03	Fornecedores - Operações com Partes Relacionadas - No País – Circulante	Trade payables – Related parties – Brazil – Current	5	Analytic	Liabilities	1 Jan 2015
2.01.01.03.04	Fornecedores - Operações com Partes Relacionadas - No Exterior – Circulante	Trade payables – Related parties – Abroad – Current	5	Analytic	Liabilities	1 Jan 2015
2.01.01.03.50	(-) Juros a Apropriar Decorrentes de Ajuste a Valor Presente (AVP) - Fornecedores Circulante	(-) Interest to be recognised – Present value adjustment (AVP) – Trade payables – Current	5	Analytic	Liabilities	1 Jan 2015
2.01.01.03.90	Subconta – Adoção Inicial - Fornecedores - Circulante	Sub-account – Initial adoption – Trade payables – Current	5	Analytic	Liabilities	1 Jan 2015
2.01.01.05	CONTAS A PAGAR – CIRCULANTE	Accounts payable – Current	4	Synthetic	Liabilities	1 Jan 2015
2.01.01.05.01	Adiantamentos de Clientes - no País	Advances from customers – Brazil	5	Analytic	Liabilities	1 Jan 2015
2.01.01.05.02	Adiantamentos de Clientes - no Exterior	Advances from customers – Abroad	5	Analytic	Liabilities	1 Jan 2015
2.01.01.05.50	(-) Juros a Apropriar Decorrentes de Ajuste a Valor Presente (AVP) - Contas a Pagar - Circulante	(-) Interest to be recognised – Present value adjustment (AVP) – Accounts payable – Current	5	Analytic	Liabilities	1 Jan 2015
2.01.01.05.90	Subconta – Adoção Inicial - Contas a Pagar - Circulante	Sub-account – Initial adoption – Accounts payable – Current	5	Analytic	Liabilities	1 Jan 2015
2.01.01.07	EMPRÉSTIMOS OU FINANCIAMENTOS – CIRCULANTE	Loans and borrowings – Current	4	Synthetic	Liabilities	1 Jan 2015
2.01.01.07.01	Duplicatas Descontadas – Circulante	Discounted trade bills (duplicatas) – Current	5	Analytic	Liabilities	1 Jan 2015
2.01.01.07.02	Empréstimos ou Financiamentos - no País - Circulante	Loans and borrowings – Brazil – Current	5	Analytic	Liabilities	1 Jan 2015
2.01.01.07.03	Empréstimos ou Financiamentos - no Exterior – Circulante	Loans and borrowings – Abroad – Current	5	Analytic	Liabilities	1 Jan 2015
2.01.01.07.04	Adiantamentos de Contrato de Câmbio – Circulante	Advances on foreign exchange contracts – Current	5	Analytic	Liabilities	1 Jan 2015
2.01.01.07.05	Arrendamento Mercantil - no País – Circulante	Leases – Brazil – Current	5	Analytic	Liabilities	1 Jan 2015
2.01.01.07.06	Arrendamento Mercantil - no Exterior - Circulante	Leases – Abroad – Current	5	Analytic	Liabilities	1 Jan 2015
2.01.01.07.50	(-) Juros a Apropriar Decorrentes de Ajuste a Valor Presente (AVP) - Empréstimos e Financiamentos - Circulante	(-) Interest to be recognised – Present value adjustment (AVP) – Loans and borrowings – Current	5	Analytic	Liabilities	1 Jan 2015
2.01.01.07.90	Subconta – Adoção Inicial - Empréstimos e Financiamentos - Circulante	Sub-account – Initial adoption – Loans and borrowings – Current	5	Analytic	Liabilities	1 Jan 2015
2.01.01.09	OBRIGAÇÕES FISCAIS – CIRCULANTE	Tax liabilities – Current	4	Synthetic	Liabilities	1 Jan 2015
2.01.01.09.01	IRRF a Recolher – Circulante	IRRF payable – Current	5	Analytic	Liabilities	1 Jan 2015
2.01.01.09.02	IPI a Recolher – Circulante	IPI payable – Current	5	Analytic	Liabilities	1 Jan 2015
2.01.01.09.03	ICMS a Recolher – Circulante	ICMS payable – Current	5	Analytic	Liabilities	1 Jan 2015
2.01.01.09.04	PIS a Recolher – Circulante	PIS payable – Current	5	Analytic	Liabilities	1 Jan 2015
2.01.01.09.05	COFINS a Recolher – Circulante	COFINS payable – Current	5	Analytic	Liabilities	1 Jan 2015
2.01.01.09.06	IOF a Recolher – Circulante	IOF payable – Current	5	Analytic	Liabilities	1 Jan 2015
2.01.01.09.07	CIDE a Recolher – Circulante	CIDE payable – Current	5	Analytic	Liabilities	1 Jan 2015
2.01.01.09.08	Tributos Municipais a Recolher – Circulante	Municipal taxes payable – Current	5	Analytic	Liabilities	1 Jan 2015
2.01.01.09.09	Parcelamentos Especiais a Recolher - Tributos Federais – Circulante	Special instalment plans payable – Federal taxes – Current	5	Analytic	Liabilities	1 Jan 2015
2.01.01.09.10	Parcelamentos Especiais a Recolher - Tributos Estaduais e Municipais – Circulante	Special instalment plans payable – State and municipal taxes – Current	5	Analytic	Liabilities	1 Jan 2015
2.01.01.09.11	Contribuições Previdenciárias a Recolher – Desoneração da Folha de Pagamento – Circulante	Social security contributions payable – Payroll tax relief – Current	5	Analytic	Liabilities	1 Jan 2015
2.01.01.09.12	Tributos Retidos a Recolher – Circulante	Withheld taxes payable – Current	5	Analytic	Liabilities	1 Jan 2015
2.01.01.09.13	IRPJ a Recolher – Circulante	IRPJ payable – Current	5	Analytic	Liabilities	1 Jan 2015
2.01.01.09.14	CSLL a Recolher – Circulante	CSLL payable – Current	5	Analytic	Liabilities	1 Jan 2015
2.01.01.09.28	Outros Tributos a Recolher – Circulante	Other taxes payable – Current	5	Analytic	Liabilities	1 Jan 2015
2.01.01.11	VALORES MOBILIÁRIOS – HEDGE – NO PAÍS	Securities – Hedge – Brazil	4	Synthetic	Liabilities	1 Jan 2015
2.01.01.11.01	Derivativos - Hedge Valor Justo - No País	Derivatives – Fair value hedge – Brazil	5	Analytic	Liabilities	1 Jan 2015
2.01.01.11.02	Derivativos - Hedge Fluxo de Caixa - No País	Derivatives – Cash flow hedge – Brazil	5	Analytic	Liabilities	1 Jan 2015
2.01.01.11.03	Derivativos - Hedge Investimento no Exterior - No País	Derivatives – Net investment hedge – Brazil	5	Analytic	Liabilities	1 Jan 2015
2.01.01.11.70	Subconta - Ajuste a Valor Justo - Valores Mobiliários – Hedge - No País	Sub-account – Fair value adjustment – Securities – Hedge – Brazil	5	Analytic	Liabilities	1 Jan 2015
2.01.01.11.90	Subconta – Adoção Inicial - Valores Mobiliários – Hedge - No País	Sub-account – Initial adoption – Securities – Hedge – Brazil	5	Analytic	Liabilities	1 Jan 2015
2.01.01.12	VALORES MOBILIÁRIOS - HEDGE - NO EXTERIOR	Securities – Hedge – Abroad	4	Synthetic	Liabilities	1 Jan 2015
2.01.01.12.01	Derivativos - Hedge Valor Justo - No Exterior	Derivatives – Fair value hedge – Abroad	5	Analytic	Liabilities	1 Jan 2015
2.01.01.12.02	Derivativos - Hedge Fluxo de Caixa - No Exterior	Derivatives – Cash flow hedge – Abroad	5	Analytic	Liabilities	1 Jan 2015
2.01.01.12.03	Derivativos - Hedge Investimento no Exterior - No Exterior	Derivatives – Net investment hedge – Abroad	5	Analytic	Liabilities	1 Jan 2015
2.01.01.12.70	Subconta - Ajuste a Valor Justo - Valores Mobiliários – Hedge - No Exterior	Sub-account – Fair value adjustment – Securities – Hedge – Abroad	5	Analytic	Liabilities	1 Jan 2015
2.01.01.12.90	Subconta – Adoção Inicial - Valores Mobiliários – Hedge - No Exterior	Sub-account – Initial adoption – Securities – Hedge – Abroad	5	Analytic	Liabilities	1 Jan 2015
2.01.01.13	TÍTULOS DE DÍVIDA – CIRCULANTE	Debt securities – Current	4	Synthetic	Liabilities	1 Jan 2015
2.01.01.13.01	Debêntures a Pagar – Circulante	Debentures payable – Current	5	Analytic	Liabilities	1 Jan 2015
2.01.01.13.02	Prêmio na Emissão de Debêntures – Circulante	Premium on issue of debentures – Current	5	Analytic	Liabilities	1 Jan 2015
2.01.01.13.04	Notas Promissórias a Pagar	Promissory notes payable	5	Analytic	Liabilities	1 Jan 2015
2.01.01.13.05	Bonds a Pagar	Bonds payable	5	Analytic	Liabilities	1 Jan 2015
2.01.01.13.06	Certificados de Recebíveis Imobiliários - CRI	Real estate receivables certificates (CRI)	5	Analytic	Liabilities	1 Jan 2015
2.01.01.13.07	Certificados de Recebíveis do Agronegócio - CRA	Agribusiness receivables certificates (CRA)	5	Analytic	Liabilities	1 Jan 2015
2.01.01.13.25	Outros Títulos de Dívida a Pagar – Pelo Custo Amortizado - Circulante	Other debt securities payable – At amortised cost – Current	5	Analytic	Liabilities	1 Jan 2015
2.01.01.13.27	(-) Custos a Amortizar – Títulos de Dívida - Circulante	(-) Costs to be amortised – Debt securities – Current	5	Analytic	Liabilities	1 Jan 2015
2.01.01.13.28	Outros Títulos de Dívida a Pagar – Pelo Valor Justo(VJPR) - Circulante	Other debt securities payable – At fair value through profit or loss (FVTPL) – Current	5	Analytic	Liabilities	1 Jan 2015
2.01.01.13.29	(-) Deságio a Apropriar – Títulos de Dívida - Circulante	(-) Discount to be amortised – Debt securities – Current	5	Analytic	Liabilities	1 Jan 2015
2.01.01.13.50	(-) Juros a Apropriar Decorrentes de Ajuste a Valor Presente (AVP) - Títulos de Dívida - Circulante	(-) Interest to be recognised – Present value adjustment (AVP) – Debt securities – Current	5	Analytic	Liabilities	1 Jan 2015
2.01.01.13.70	Subconta - Ajuste a Valor Justo – Títulos de Dívida a Pagar - Circulante	Sub-account – Fair value adjustment – Debt securities payable – Current	5	Analytic	Liabilities	1 Jan 2015
2.01.01.13.90	Subconta – Adoção Inicial - Títulos de Dívida - Circulante	Sub-account – Initial adoption – Debt securities – Current	5	Analytic	Liabilities	1 Jan 2015
2.01.01.15	PROVISÕES – CIRCULANTE	Provisions – Current	4	Synthetic	Liabilities	1 Jan 2015
2.01.01.15.01	Provisão para o Imposto de Renda	Provision for income tax	5	Analytic	Liabilities	1 Jan 2015
2.01.01.15.02	Provisão para a Contribuição Social sobre o Lucro Líquido	Provision for social contribution on net profit (CSLL)	5	Analytic	Liabilities	1 Jan 2015
2.01.01.15.03	Férias a Pagar	Holiday pay payable	5	Analytic	Liabilities	1 Jan 2015
2.01.01.15.04	13º Salário a Pagar	13th-month salary payable	5	Analytic	Liabilities	1 Jan 2015
2.01.01.15.05	Provisões de Natureza Trabalhista - Circulante	Labour provisions – Current	5	Analytic	Liabilities	1 Jan 2015
2.01.01.15.06	Provisões de Natureza Tributária – Circulante	Tax provisions – Current	5	Analytic	Liabilities	1 Jan 2015
2.01.01.15.07	Provisões de Natureza Cível – Circulante	Civil provisions – Current	5	Analytic	Liabilities	1 Jan 2015
2.01.01.15.28	Outras Provisões	Other provisions	5	Analytic	Liabilities	1 Jan 2015
2.01.01.15.50	(-) Juros a Apropriar Decorrentes de Ajuste a Valor Presente (AVP) - Provisões - Circulante	(-) Interest to be recognised – Present value adjustment (AVP) – Provisions – Current	5	Analytic	Liabilities	1 Jan 2015
2.01.01.17	OUTRAS OBRIGAÇÕES - CIRCULANTE	Other obligations – Current	4	Synthetic	Liabilities	1 Jan 2015
2.01.01.17.01	Mútuos – Partes Não Relacionadas – No País - Circulante	Loan agreements – Non-related parties – Brazil – Current	5	Analytic	Liabilities	1 Jan 2015
2.01.01.17.02	Mútuos - Partes Não Relacionadas – No Exterior - Circulante	Loan agreements – Non-related parties – Abroad – Current	5	Analytic	Liabilities	1 Jan 2015
2.01.01.17.03	Mútuos – Partes Relacionadas – No País – Circulante	Loan agreements – Related parties – Brazil – Current	5	Analytic	Liabilities	1 Jan 2015
2.01.01.17.04	Mútuos - Partes Relacionadas – No Exterior - Circulante	Loan agreements – Related parties – Abroad – Current	5	Analytic	Liabilities	1 Jan 2015
2.01.01.17.09	Contraprestação Contingente Passiva - Combinação de Negócios - Circulante	Contingent consideration payable – Business combination – Current	5	Analytic	Liabilities	1 Jan 2015
2.01.01.17.10	Passivo Contingente Assumido em Combinação de Negócios - Circulante	Contingent liabilities assumed in business combination – Current	5	Analytic	Liabilities	1 Jan 2015
2.01.01.17.11	Faturamento para Entrega Futura - Circulante	Billing for future delivery – Current	5	Analytic	Liabilities	1 Jan 2015
2.01.01.17.12	Juros sobre o Capital Próprio a Pagar - Circulante	Interest on equity (JCP) payable – Current	5	Analytic	Liabilities	1 Jan 2015
2.01.01.17.13	Dividendos a Pagar – Circulante	Dividends payable – Current	5	Analytic	Liabilities	1 Jan 2015
2.01.01.17.15	Conta de Controle de Custo Contratado - Circulante	Contracted cost control account – Current	5	Analytic	Liabilities	1 Jan 2015
2.01.01.17.16	Conta de Controle de Custo Orçado - Circulante	Budgeted cost control account – Current	5	Analytic	Liabilities	1 Jan 2015
2.01.01.17.25	Direitos Creditórios a Pagar - Circulante	Credit rights payable – Current	5	Analytic	Liabilities	1 Jan 2015
2.01.01.17.28	Outras Obrigações – Circulante	Other obligations – Current	5	Analytic	Liabilities	1 Jan 2015
2.01.01.17.50	(-) Juros a Apropriar Decorrentes de Ajuste a Valor Presente (AVP) – Outras Contas a Pagar - Circulante	(-) Interest to be recognised – Present value adjustment (AVP) – Other payables – Current	5	Analytic	Liabilities	1 Jan 2015
2.01.01.17.60	CPC 47 - Passivos de Contrato - Circulante	CPC 47 – Contract liabilities – Current	5	Analytic	Liabilities	1 Jan 2018
2.01.01.19	RECEITAS DIFERIDAS	Deferred income	4	Synthetic	Liabilities	1 Jan 2015
2.01.01.19.01	Receitas Diferidas	Deferred income	5	Analytic	Liabilities	1 Jan 2015
2.01.01.19.02	(-) Custos Correspondentes às Receitas Diferidas	(-) Costs relating to deferred income	5	Analytic	Liabilities	1 Jan 2015
2.01.01.19.03	Subvenção Governamental a Apropriar	Government grants to be recognised	5	Analytic	Liabilities	1 Jan 2015
2.01.01.19.50	(-) Juros a Apropriar Decorrentes de Ajuste a Valor Presente (AVP) – Receitas Diferidas	(-) Interest to be recognised – Present value adjustment (AVP) – Deferred income	5	Analytic	Liabilities	1 Jan 2015
2.02	PASSIVO NÃO-CIRCULANTE	Non-current liabilities	2	Synthetic	Liabilities	1 Jan 2015
2.02.01	OBRIGAÇÕES A LONGO PRAZO	Long-term obligations	3	Synthetic	Liabilities	1 Jan 2015
2.02.01.01	EMPRÉSTIMOS E FINANCIAMENTOS - LONGO PRAZO	Loans and borrowings – Long term	4	Synthetic	Liabilities	1 Jan 2015
2.02.01.01.01	Fornecedores - No País - Longo Prazo	Trade payables – Brazil – Long term	5	Analytic	Liabilities	1 Jan 2015
2.02.01.01.02	Fornecedores - No Exterior - Longo Prazo	Trade payables – Abroad – Long term	5	Analytic	Liabilities	1 Jan 2015
2.02.01.01.03	Credores por Financiamento - Longo Prazo	Financing creditors – Long term	5	Analytic	Liabilities	1 Jan 2015
2.02.01.01.04	Títulos a Pagar - Longo Prazo	Notes payable – Long term	5	Analytic	Liabilities	1 Jan 2015
2.02.01.01.05	Duplicatas Descontadas - Longo Prazo	Discounted trade notes (duplicatas) – Long term	5	Analytic	Liabilities	1 Jan 2015
2.02.01.01.06	Empréstimos ou Financiamentos - no País - Longo Prazo	Loans or borrowings – Brazil – Long term	5	Analytic	Liabilities	1 Jan 2015
2.02.01.01.07	Empréstimos ou Financiamentos - no Exterior - Longo Prazo	Loans or borrowings – Abroad – Long term	5	Analytic	Liabilities	1 Jan 2015
2.02.01.01.08	Adiantamentos de Contrato de Câmbio - Longo Prazo	Advances on foreign exchange contracts (ACC) – Long term	5	Analytic	Liabilities	1 Jan 2015
2.02.01.01.09	Arrendamento Mercantil - no País - Longo Prazo	Leases – Brazil – Long term	5	Analytic	Liabilities	1 Jan 2015
2.02.01.01.10	Arrendamento Mercantil - no Exterior - Longo Prazo	Leases – Abroad – Long term	5	Analytic	Liabilities	1 Jan 2015
2.02.01.01.11	Adiantamentos de Clientes - no País – Longo Prazo	Customer advances – Brazil – Long term	5	Analytic	Liabilities	1 Jan 2015
2.02.01.01.12	Adiantamentos de Clientes - no Exterior – Longo Prazo	Customer advances – Abroad – Long term	5	Analytic	Liabilities	1 Jan 2015
2.02.01.01.50	(-) Juros a Apropriar Decorrentes de Ajuste a Valor Presente (AVP) – Empréstimos e Financiamentos - Longo Prazo	(-) Interest to be recognised – Present value adjustment (AVP) – Loans and borrowings – Long term	5	Analytic	Liabilities	1 Jan 2015
2.02.01.01.70	Subconta - Ajuste a Valor Justo - Empréstimos e Financiamentos - Longo Prazo	Sub-account – Fair value adjustment – Loans and borrowings – Long term	5	Analytic	Liabilities	1 Jan 2015
2.02.01.01.90	Subconta – Adoção Inicial - Empréstimos e Financiamentos - Longo Prazo	Sub-account – Initial adoption – Loans and borrowings – Long term	5	Analytic	Liabilities	1 Jan 2015
2.02.01.02	BENEFÍCIOS A EMPREGADOS - LONGO PRAZO	Employee benefits – Long term	4	Synthetic	Liabilities	1 Jan 2015
2.02.01.02.01	Benefícios Pós Emprego - Longo Prazo	Post-employment benefits – Long term	5	Analytic	Liabilities	1 Jan 2015
2.02.01.02.02	Outro Benefícios de Longo Prazo - Longo Prazo	Other long-term benefits – Long term	5	Analytic	Liabilities	1 Jan 2015
2.02.01.02.03	Benefícios Rescisórios - Longo Prazo	Termination benefits – Long term	5	Analytic	Liabilities	1 Jan 2015
2.02.01.03	PARCELAMENTOS FISCAIS - LONGO PRAZO	Tax instalment plans – Long term	4	Synthetic	Liabilities	1 Jan 2015
2.02.01.03.01	Parcelamentos Especiais e Ordinários a Recolher - Tributos Federais - Longo Prazo	Special and ordinary instalment plans payable – Federal taxes – Long term	5	Analytic	Liabilities	1 Jan 2015
2.02.01.03.02	Parcelamentos Especiais e Ordinários a Recolher - Tributos Estaduais e Municipais - Longo Prazo	Special and ordinary instalment plans payable – State and municipal taxes – Long term	5	Analytic	Liabilities	1 Jan 2015
2.02.01.03.28	Outros Tributos a Recolher - Longo Prazo	Other taxes payable – Long term	5	Analytic	Liabilities	1 Jan 2015
2.02.01.05	PASSIVOS FISCAIS DIFERIDOS - LONGO PRAZO	Deferred tax liabilities – Long term	4	Synthetic	Liabilities	1 Jan 2015
2.02.01.05.01	Débitos Fiscais IRPJ - Diferenças Temporárias - Longo Prazo	IRPJ tax liabilities – Temporary differences – Long term	5	Analytic	Liabilities	1 Jan 2015
2.02.01.05.02	Débitos Fiscais CSLL - Diferenças Temporárias - Longo Prazo	CSLL tax liabilities – Temporary differences – Long term	5	Analytic	Liabilities	1 Jan 2015
2.02.01.07	TÍTULOS DE DÍVIDA - LONGO PRAZO	Debt securities – Long term	4	Synthetic	Liabilities	1 Jan 2015
2.02.01.07.01	Debêntures a Pagar - Longo Prazo	Debentures payable – Long term	5	Analytic	Liabilities	1 Jan 2015
2.02.01.07.02	Prêmio na Emissão de Debêntures - Longo Prazo	Premium on issue of debentures – Long term	5	Analytic	Liabilities	1 Jan 2015
2.02.01.07.04	Notas Promissórias a Pagar – Longo Prazo	Promissory notes payable – Long term	5	Analytic	Liabilities	1 Jan 2015
2.02.01.07.05	Bonds a Pagar	Bonds payable	5	Analytic	Liabilities	1 Jan 2015
2.02.01.07.06	Certificados de Recebíveis Imobiliários(CRI) – Longo Prazo	Real estate receivables certificates (CRI) – Long term	5	Analytic	Liabilities	1 Jan 2015
2.02.01.07.07	Certificados de Recebíveis do Agronegócio(CRA) – Longo Prazo	Agribusiness receivables certificates (CRA) – Long term	5	Analytic	Liabilities	1 Jan 2015
2.02.01.07.25	Outros Títulos de Dívida a Pagar - – Pelo Custo Amortizado - Longo Prazo	Other debt securities payable – At amortised cost – Long term	5	Analytic	Liabilities	1 Jan 2015
2.02.01.07.27	(-) Custos a Amortizar - Títulos de Dívida - Longo Prazo	(-) Costs to be amortised – Debt securities – Long term	5	Analytic	Liabilities	1 Jan 2015
2.02.01.07.28	Outros Títulos de Dívida a Pagar – Pelo Valor Justo(VJPR) - – Longo Prazo	Other debt securities payable – At fair value through profit or loss (FVTPL) – Long term	5	Analytic	Liabilities	1 Jan 2015
2.02.01.07.29	(-) Deságio a Apropriar - Debêntures - Longo Prazo	(-) Discount to be amortised – Debentures – Long term	5	Analytic	Liabilities	1 Jan 2015
2.02.01.07.70	Subconta - Ajuste a Valor Justo – Títulos de Dívida a Pagar - – Longo Prazo	Sub-account – Fair value adjustment – Debt securities payable – Long term	5	Analytic	Liabilities	1 Jan 2015
2.02.01.09	PROVISÕES - LONGO PRAZO	Provisions – Long term	4	Synthetic	Liabilities	1 Jan 2015
2.02.01.09.01	Provisões de Natureza Trabalhista - Longo Prazo	Labour provisions – Long term	5	Analytic	Liabilities	1 Jan 2015
2.02.01.09.02	Provisões de Natureza Tributária - Longo Prazo	Tax provisions – Long term	5	Analytic	Liabilities	1 Jan 2015
2.02.01.09.03	Provisões de Natureza Cível - Longo Prazo	Civil provisions – Long term	5	Analytic	Liabilities	1 Jan 2015
2.02.01.09.28	Outras Provisões - Longo Prazo	Other provisions – Long term	5	Analytic	Liabilities	1 Jan 2015
2.02.01.10	OBRIGAÇÕES FISCAIS – LONGO PRAZO	Tax obligations – Long term	4	Synthetic	Liabilities	1 Jan 2015
2.02.01.10.01	IRRF a Recolher - Longo Prazo	IRRF payable – Long term	5	Analytic	Liabilities	1 Jan 2015
2.02.01.10.02	IPI a Recolher - Longo Prazo	IPI payable – Long term	5	Analytic	Liabilities	1 Jan 2015
2.02.01.10.03	ICMS a Recolher - Longo Prazo	ICMS payable – Long term	5	Analytic	Liabilities	1 Jan 2015
2.02.01.10.04	PIS a Recolher - Longo Prazo	PIS payable – Long term	5	Analytic	Liabilities	1 Jan 2015
2.02.01.10.05	COFINS a Recolher - Longo Prazo	COFINS payable – Long term	5	Analytic	Liabilities	1 Jan 2015
2.02.01.10.06	IOF a Recolher - Longo Prazo	IOF payable – Long term	5	Analytic	Liabilities	1 Jan 2015
2.02.01.10.07	CIDE a Recolher - Longo Prazo	CIDE payable – Long term	5	Analytic	Liabilities	1 Jan 2015
2.02.01.10.08	Tributos Municipais a Recolher - Longo Prazo	Municipal taxes payable – Long term	5	Analytic	Liabilities	1 Jan 2015
2.02.01.10.09	Parcelamentos Especiais a Recolher - Tributos Federais – Longo Prazo	Special instalment plans payable – Federal taxes – Long term	5	Analytic	Liabilities	1 Jan 2015
2.02.01.10.10	Parcelamentos Especiais a Recolher - Tributos Estaduais e Municipais – Longo Prazo	Special instalment plans payable – State and municipal taxes – Long term	5	Analytic	Liabilities	1 Jan 2015
2.02.01.10.11	Contribuição a Recolher - Desoneração da Folha de Pagamento - Longo Prazo	Contribution payable – Payroll tax relief – Long term	5	Analytic	Liabilities	1 Jan 2015
2.02.01.10.28	Outros Tributos a Recolher - Longo Prazo	Other taxes payable – Long term	5	Analytic	Liabilities	1 Jan 2015
2.02.01.11	OUTRAS OBRIGAÇÕES - LONGO PRAZO	Other obligations – Long term	4	Synthetic	Liabilities	1 Jan 2015
2.02.01.11.01	Mútuos - Partes Não Relacionadas – No País - Longo Prazo	Loan agreements – Non-related parties – Brazil – Long term	5	Analytic	Liabilities	1 Jan 2015
2.02.01.11.02	Mútuos - Partes Não Relacionadas - No Exterior - Longo Prazo	Loan agreements – Non-related parties – Abroad – Long term	5	Analytic	Liabilities	1 Jan 2015
2.02.01.11.03	Mútuos – Partes Relacionadas – No País - Longo Prazo	Loan agreements – Related parties – Brazil – Long term	5	Analytic	Liabilities	1 Jan 2015
2.02.01.11.04	Mútuos - Partes Relacionadas – No Exterior - Longo Prazo	Loan agreements – Related parties – Abroad – Long term	5	Analytic	Liabilities	1 Jan 2015
2.02.01.11.10	Passivo Contingente Assumido em Combinação de Negócios - Longo Prazo	Contingent liabilities assumed in business combination – Long term	5	Analytic	Liabilities	1 Jan 2015
2.02.01.11.13	Adiantamento para Futuro Aumento de Capital - Passivo - Longo Prazo	Advance for future capital increase – Liability – Long term	5	Analytic	Liabilities	1 Jan 2015
2.02.01.11.15	Conta de Controle de Custo Contratado - Longo Prazo	Contracted cost control account – Long term	5	Analytic	Liabilities	1 Jan 2015
2.02.01.11.16	Conta de Controle de Custo Orçado - Longo Prazo	Budgeted cost control account – Long term	5	Analytic	Liabilities	1 Jan 2015
2.02.01.11.22	Direitos Creditórios a Pagar – Longo Prazo	Credit rights payable – Long term	5	Analytic	Liabilities	1 Jan 2015
2.02.01.11.28	Outras Obrigações - Longo Prazo	Other obligations – Long term	5	Analytic	Liabilities	1 Jan 2015
2.02.01.11.50	(-) Juros a Apropriar Decorrentes de Ajuste a Valor Presente (AVP) Outras Obrigações - Longo Prazo	(-) Interest to be recognised – Present value adjustment (AVP) – Other obligations – Long term	5	Analytic	Liabilities	1 Jan 2015
2.02.01.11.60	CPC 47 - Passivos de Contrato - Longo Prazo	CPC 47 – Contract liabilities – Long term	5	Analytic	Liabilities	1 Jan 2018
2.02.01.11.70	Subconta - Ajuste a Valor Justo – Outras Obrigações - Longo Prazo	Sub-account – Fair value adjustment – Other obligations – Long term	5	Analytic	Liabilities	1 Jan 2015
2.02.01.11.90	Subconta – Adoção Inicial - Outras Obrigações - Longo Prazo	Sub-account – Initial adoption – Other obligations – Long term	5	Analytic	Liabilities	1 Jan 2015
2.02.01.21	RECEITAS DIFERIDAS	Deferred income	4	Synthetic	Liabilities	1 Jan 2015
2.02.01.21.01	Receitas Diferidas	Deferred income	5	Analytic	Liabilities	1 Jan 2015
2.02.01.21.02	(-) Custos Correspondentes às Receitas Diferidas	(-) Costs relating to deferred income	5	Analytic	Liabilities	1 Jan 2015
2.02.01.21.03	Subvenção Governamental a Apropriar	Government grants to be recognised	5	Analytic	Liabilities	1 Jan 2015
2.02.01.21.50	(-) Juros a Apropriar Decorrentes de Ajuste a Valor Presente (AVP) - Receita Diferida - Longo Prazo	(-) Interest to be recognised – Present value adjustment (AVP) – Deferred income – Long term	5	Analytic	Liabilities	1 Jan 2015
2.02.01.21.70	Subconta - Ajuste a Valor Justo – Receita Diferida - Longo Prazo	Sub-account – Fair value adjustment – Deferred income – Long term	5	Analytic	Liabilities	1 Jan 2015
2.02.01.21.90	Subconta – Adoção Inicial - Receita Diferida - Longo Prazo	Sub-account – Initial adoption – Deferred income – Long term	5	Analytic	Liabilities	1 Jan 2015
2.03	PATRIMÔNIO LÍQUIDO	Equity	2	Synthetic	Equity	1 Jan 2015
2.03.01	CAPITAL SOCIAL	Share capital	3	Synthetic	Equity	1 Jan 2015
2.03.01.01	CAPITAL REALIZADO - DE RESIDENTE NO PAÍS	Paid-in capital – Residents in Brazil	4	Synthetic	Equity	1 Jan 2015
2.03.01.01.01	Capital Subscrito de Domiciliados e Residentes no País	Subscribed capital – Residents in Brazil	5	Analytic	Equity	1 Jan 2015
2.03.01.01.21	(-) Capital a Integralizar de Domiciliados e Residentes no País	(-) Unpaid capital – Residents in Brazil	5	Analytic	Equity	1 Jan 2015
2.03.01.02	CAPITAL REALIZADO - DE NÃO RESIDENTE NO PAÍS	Paid-in capital – Non-residents	4	Synthetic	Equity	1 Jan 2015
2.03.01.02.01	Capital Subscrito de Domiciliados e Residentes no Exterior	Subscribed capital – Residents abroad	5	Analytic	Equity	1 Jan 2015
2.03.01.02.10	(-) Capital a Integralizar de Domiciliados e Residentes no Exterior	(-) Unpaid capital – Residents abroad	5	Analytic	Equity	1 Jan 2015
2.03.01.10	GASTOS COM EMISSÕES DE TÍTULOS PATRIMONIAIS	Equity instrument issue costs	4	Synthetic	Equity	1 Jan 2015
2.03.01.10.01	(-) Gastos com Emissão de Ações	(-) Share issue costs	5	Analytic	Equity	1 Jan 2015
2.03.02	RESERVAS	Reserves	3	Synthetic	Equity	1 Jan 2015
2.03.02.01	RESERVAS DE CAPITAL	Capital reserves	4	Synthetic	Equity	1 Jan 2015
2.03.02.01.01	Ágio na Emissão de Ações	Share premium	5	Analytic	Equity	1 Jan 2015
2.03.02.01.02	Reserva Especial de Ágio na Incorporação	Special goodwill reserve on merger	5	Analytic	Equity	1 Jan 2015
2.03.02.01.03	Alienação de Partes Beneficiárias e Bônus de Subscrição	Sale of founders' shares and subscription warrants	5	Analytic	Equity	1 Jan 2015
2.03.02.01.11	Doações e Subvenções para Investimentos (Reserva constituída até 31/12/2007)	Donations and grants for investment (reserve set up until 31/12/2007)	5	Analytic	Equity	1 Jan 2015
2.03.02.01.12	Prêmio Recebido na Emissão de Debêntures (Reserva constituída até 31/12/2007)	Premium received on issue of debentures (reserve set up until 31/12/2007)	5	Analytic	Equity	1 Jan 2015
2.03.02.01.99	Outras Reservas de Capital	Other capital reserves	5	Analytic	Equity	1 Jan 2015
2.03.02.02	RESERVAS DE REAVALIAÇÃO	Revaluation reserves	4	Synthetic	Equity	1 Jan 2015
2.03.02.02.01	Reserva de Reavaliação	Revaluation reserve	5	Analytic	Equity	1 Jan 2015
2.03.02.02.02	Reserva de Reavaliação Reflexa	Revaluation reserve – From investees	5	Analytic	Equity	1 Jan 2015
2.03.02.03	RESERVAS DE LUCROS	Profit reserves	4	Synthetic	Equity	1 Jan 2015
2.03.02.03.01	Reserva Legal	Legal reserve	5	Analytic	Equity	1 Jan 2015
2.03.02.03.02	Reserva Estatutária	Statutory reserve	5	Analytic	Equity	1 Jan 2015
2.03.02.03.03	Reserva para Contingência	Contingency reserve	5	Analytic	Equity	1 Jan 2015
2.03.02.03.04	Reserva de Incentivos Fiscais	Tax incentive reserve	5	Analytic	Equity	1 Jan 2015
2.03.02.03.05	Reserva de Lucros para Expansão	Profit reserve for expansion	5	Analytic	Equity	1 Jan 2015
2.03.02.03.06	Reserva de Lucros a Realizar	Unrealised profit reserve	5	Analytic	Equity	1 Jan 2015
2.03.02.03.07	Reserva Especial para Dividendo Obrigatório não Distribuído	Special reserve for undistributed mandatory dividend	5	Analytic	Equity	1 Jan 2015
2.03.02.03.08	Reserva de Prêmio na Emissão de Debêntures	Debenture issue premium reserve	5	Analytic	Equity	1 Jan 2015
2.03.02.03.09	Reserva para Aumento de Capital (Lei nº 9.249/1995, art. 9º, § 9º)	Capital increase reserve (Lei 9.249/1995, art. 9, § 9)	5	Analytic	Equity	1 Jan 2015
2.03.02.03.99	Outras Reservas de Lucros	Other profit reserves	5	Analytic	Equity	1 Jan 2015
2.03.03	AJUSTES DE AVALIAÇÃO PATRIMONIAL	Equity valuation adjustments	3	Synthetic	Equity	1 Jan 2015
2.03.03.01	AJUSTES DE AVALIAÇÃO PATRIMONIAL	Equity valuation adjustments	4	Synthetic	Equity	1 Jan 2015
2.03.03.01.01	Contrapartidas Ajustes Ativos Financeiros Disponíveis para Venda	Offsetting entries – Available-for-sale financial asset adjustments	5	Analytic	Equity	1 Jan 2015
2.03.03.01.02	Contrapartidas Ajustes em Operações de Hedge	Offsetting entries – Hedge operation adjustments	5	Analytic	Equity	1 Jan 2015
2.03.03.01.03	Contrapartida da Diferença Positiva de Ativo Imobilizado Transferido para Propriedades para Investimento	Offsetting entry – Positive difference on PP&E transferred to investment property	5	Analytic	Equity	1 Jan 2015
2.03.03.01.04	Contrapartida de Ajustes dos Planos de Benefícios a Empregados	Offsetting entry – Employee benefit plan adjustments	5	Analytic	Equity	1 Jan 2015
2.03.03.01.05	Contrapartida de Ajustes do Ativo Imobilizado e de Propriedades para Investimento - Adoção Inicial CPC	Offsetting entry – PP&E and investment property adjustments – CPC initial adoption	5	Analytic	Equity	1 Jan 2015
2.03.03.01.06	Ajustes Acumulados de Conversão	Cumulative translation adjustments	5	Analytic	Equity	1 Jan 2015
2.03.03.01.30	(-) Ajustes de Avaliação Patrimonial Negativos	(-) Negative equity valuation adjustments	5	Analytic	Equity	1 Jan 2015
2.03.03.01.90	Outros Resultados Abrangentes - Ajustes de Avaliação Patrimonial	Other comprehensive income – Equity valuation adjustments	5	Analytic	Equity	1 Jan 2015
2.03.03.02	AJUSTES DE AVALIAÇÃO PATRIMONIAL - REFLEXOS	Equity valuation adjustments – From investees	4	Synthetic	Equity	1 Jan 2015
2.03.03.02.01	Contrapartidas Ajustes Ativos Financeiros Disponíveis para Venda - Reflexa	Offsetting entries – Available-for-sale financial asset adjustments – From investees	5	Analytic	Equity	1 Jan 2015
2.03.03.02.02	Contrapartidas Ajustes em Operações de Hedge - Reflexa	Offsetting entries – Hedge operation adjustments – From investees	5	Analytic	Equity	1 Jan 2015
2.03.03.02.03	Contrapartida Diferença Positiva de Ativo Imobilizado Transferido para Propriedades para Investimento - Reflexa	Offsetting entry – Positive difference on PP&E transferred to investment property – From investees	5	Analytic	Equity	1 Jan 2015
2.03.03.02.04	Contrapartida Ajustes Planos de Benefícios a Empregados - Reflexa	Offsetting entry – Employee benefit plan adjustments – From investees	5	Analytic	Equity	1 Jan 2015
2.03.03.02.05	Contrapartida Ajustes Imobilizado e Propriedades para Investimento - Adoção Inicial CPC - Reflexa	Offsetting entry – PP&E and investment property adjustments – CPC initial adoption – From investees	5	Analytic	Equity	1 Jan 2015
2.03.03.02.06	Ajustes Acumulados de Conversão - Reflexa	Cumulative translation adjustments – From investees	5	Analytic	Equity	1 Jan 2015
2.03.03.02.30	(-) Ajustes de Avaliação Patrimonial Negativos - Reflexa	(-) Negative equity valuation adjustments – From investees	5	Analytic	Equity	1 Jan 2015
2.03.03.02.90	Outros Resultados Abrangentes - Ajustes de Avaliação Patrimonial - Reflexa	Other comprehensive income – Equity valuation adjustments – From investees	5	Analytic	Equity	1 Jan 2015
2.03.04	OUTRAS CONTAS DO PATRIMÔNIO LÍQUIDO	Other equity accounts	3	Synthetic	Equity	1 Jan 2015
2.03.04.01	OUTRAS CONTAS DO PATRIMÔNIO LÍQUIDO	Other equity accounts	4	Synthetic	Equity	1 Jan 2015
2.03.04.01.01	Lucros Acumulados e/ou Saldo à Disposição da Assembleia	Retained earnings and/or balance at the disposal of the General Meeting	5	Analytic	Equity	1 Jan 2015
2.03.04.01.05	Contraprestação Contingente - Combinação de Negócios - Patrimônio Líquido	Contingent consideration – Business combination – Equity	5	Analytic	Equity	1 Jan 2015
2.03.04.01.10	Ajustes de Exercícios Anteriores	Prior-year adjustments	5	Analytic	Equity	1 Jan 2015
2.03.04.01.11	(-) Prejuízos Acumulados	(-) Accumulated losses	5	Analytic	Equity	1 Jan 2015
2.03.04.01.12	(-) Ações em Tesouraria	(-) Treasury shares	5	Analytic	Equity	1 Jan 2015
2.03.04.01.15	(-) Transações de Capital	(-) Capital transactions	5	Analytic	Equity	1 Jan 2015
2.03.04.01.90	Contas do Patrimônio Líquido Não Classificadas	Unclassified equity accounts	5	Analytic	Equity	1 Jan 2015

Synthetic accounts are totals; your posting accounts map to the analytic ones (level 5). English names are a translation for reference; the ECD uses the Portuguese chart.

Good to know

Three details that trip up mapping projects

There is more than one referential chart. The Receita Federal publishes versions by type of company and tax regime, chosen in the ECD opening record. Use the one that matches your company.

Map analytic accounts only. Your posting accounts map to the lowest (analytic) level of the referential chart; the synthetic levels are totals.

Cost centers count. Since ECD layout 9 (calendar year 2020), each cost center of an account maps to only one referential account, and natures must match, or the file is blocked.

Where the ECD and ECF fit in the full set of Brazilian digital reports: SPED (e-Reporting).