-- Copyright (C) 2001-2004 Rodolphe Quiedeville <rodolphe@quiedeville.org>
-- Copyright (C) 2003      Jean-Louis Bergamo   <jlb@j1b.org>
-- Copyright (C) 2004-2009 Laurent Destailleur  <eldy@users.sourceforge.net>
-- Copyright (C) 2004      Benoit Mortier       <benoit.mortier@opensides.be>
-- Copyright (C) 2004      Guillaume Delecourt  <guillaume.delecourt@opensides.be>
-- Copyright (C) 2005-2009 Regis Houssin        <regis.houssin@inodbox.com>
-- Copyright (C) 2007 	   Patrick Raguin       <patrick.raguin@gmail.com>
-- Copyright (C) 2011-2017 Alexandre Spangaro   <aspangaro@open-dsi.fr>
-- Copyright (C) 2017      Juanjo Menent        <jmenent@2byte.es>
--
-- This program is free software; you can redistribute it and/or modify
-- it under the terms of the GNU General Public License as published by
-- the Free Software Foundation; either version 3 of the License, or
-- (at your option) any later version.
--
-- This program is distributed in the hope that it will be useful,
-- but WITHOUT ANY WARRANTY; without even the implied warranty of
-- MERCHANTABILITY or FITNESS FOR A PARTICULAR PURPOSE.  See the
-- GNU General Public License for more details.
--
-- You should have received a copy of the GNU General Public License
-- along with this program. If not, see <https://www.gnu.org/licenses/>.
--

--
-- Ne pas placer de commentaire en fin de ligne, ce fichier est parsé lors
-- de l'install et tous les sigles '--' sont supprimés.
--

-- Description of chart of account EC EC-SUPERCIAS
-- ID 1 - 445
-- ADD 8400000 to rowid # Do no remove this comment --

INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__,1,'EC-SUPERCIAS','Activo','1',0,'ACTIVO',1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__,2,'EC-SUPERCIAS','Activo','101',1,'ACTIVO CORRIENTE',1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__,3,'EC-SUPERCIAS','Activo','10101',2,'EFECTIVO Y EQUIVALENTES AL EFECTIVO',1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__,4,'EC-SUPERCIAS','Activo','10102',2,'ACTIVOS FINANCIEROS',1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__,5,'EC-SUPERCIAS','Activo','1010201',4,'ACTIVOS FINANCIEROS A VALOR RAZONABLE CON CAMBIOS EN RESULTADOS',1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__,6,'EC-SUPERCIAS','Activo','1010202',4,'ACTIVOS FINANCIEROS DISPONIBLES PARA LA VENTA',1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__,7,'EC-SUPERCIAS','Activo','1010203',4,'ACTIVOS FINANCIEROS MANTENIDOS HASTA EL VENCIMIENTO',1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__,8,'EC-SUPERCIAS','Activo','1010204',4,'(-) PROVISION POR DETERIORO',1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__,9,'EC-SUPERCIAS','Activo','1010205',4,'DOCUMENTOS Y CUENTAS POR COBRAR CLIENTES NO RELACIONADOS',1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__,10,'EC-SUPERCIAS','Activo','101020501',9,'DE ACTIVIDADES ORDINARIAS QUE GENEREN INTERESES',1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__,11,'EC-SUPERCIAS','Activo','101020502',9,'DE ACTIVIDADES ORDINARIAS QUE NO GENEREN INTERESES',1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__,12,'EC-SUPERCIAS','Activo','1010206',4,'DOCUMENTOS Y CUENTAS POR COBRAR CLIENTES RELACIONADOS',1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__,13,'EC-SUPERCIAS','Activo','1010207',4,'OTRAS CUENTAS POR COBRAR RELACIONADAS',1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__,14,'EC-SUPERCIAS','Activo','1010208',4,'OTRAS CUENTAS POR COBRAR',1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__,15,'EC-SUPERCIAS','Activo','1010209',4,'(-) PROVISIÓN CUENTAS INCOBRABLES Y DETERIORO',1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__,16,'EC-SUPERCIAS','Activo','10103',2,'INVENTARIOS',1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__,17,'EC-SUPERCIAS','Activo','1010301',16,'INVENTARIOS DE MATERIA PRIMA',1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__,18,'EC-SUPERCIAS','Activo','1010302',16,'INVENTARIOS DE PRODUCTOS EN PROCESO',1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__,19,'EC-SUPERCIAS','Activo','1010303',16,'INVENTARIOS DE SUMINISTROS O MATERIALES A SER CONSUMIDOS EN EL PROCESO DE PRODUCCIÓN',1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__,20,'EC-SUPERCIAS','Activo','1010304',16,'INVENTARIOS DE SUMINISTROS O MATERIALES A SER CONSUMIDOS EN LA PRESTACIÓN DE SERVICIO',1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__,21,'EC-SUPERCIAS','Activo','1010305',16,'INVENTARIOS DE PRODUCTOS TERMINADOS Y MERCADERIA EN ALMACÉN - PRODUCIDO POR LA COMPAÑÍA',1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__,22,'EC-SUPERCIAS','Activo','1010306',16,'INVENTARIOS DE PRODUCTOS TERMINADOS Y MERCADERIA EN ALMACÉN - COMPRADO DE TERCEROS',1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__,23,'EC-SUPERCIAS','Activo','1010307',16,'MERCADERÍAS EN TRÁNSITO',1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__,24,'EC-SUPERCIAS','Activo','1010308',16,'OBRAS EN CONSTRUCCION',1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__,25,'EC-SUPERCIAS','Activo','1010309',16,'OBRAS TERMINADAS',1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__,26,'EC-SUPERCIAS','Activo','1010310',16,'MATERIALES O BIENES PARA LA CONSTRUCCIÓN',1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__,27,'EC-SUPERCIAS','Activo','1010311',16,'INVENTARIOS REPUESTOS, HERRAMIENTAS Y ACCESORIOS',1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__,28,'EC-SUPERCIAS','Activo','1010312',16,'OTROS INVENTARIOS',1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__,29,'EC-SUPERCIAS','Activo','1010313',16,'(-) PROVISIÓN POR VALOR NETO DE REALIZACIÓN Y OTRAS PÉRDIDAS EN EL INVENTARIO',1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__,30,'EC-SUPERCIAS','Activo','10104',2,'SERVICIOS Y OTROS PAGOS ANTICIPADOS',1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__,31,'EC-SUPERCIAS','Activo','1010401',30,'SEGUROS PAGADOS POR ANTICIPADO',1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__,32,'EC-SUPERCIAS','Activo','1010402',30,'ARRIENDOS PAGADOS POR ANTICIPADO',1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__,33,'EC-SUPERCIAS','Activo','1010403',30,'ANTICIPOS A PROVEEDORES',1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__,34,'EC-SUPERCIAS','Activo','1010404',30,'OTROS ANTICIPOS ENTREGADOS',1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__,35,'EC-SUPERCIAS','Activo','10105',2,'ACTIVOS POR IMPUESTOS CORRIENTES',1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__,36,'EC-SUPERCIAS','Activo','1010501',35,'CRÉDITO TRIBUTARIO A FAVOR DE LA EMPRESA (IVA)',1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__,37,'EC-SUPERCIAS','Activo','1010502',35,'CRÉDITO TRIBUTARIO A FAVOR DE LA EMPRESA ( I. R.)',1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__,38,'EC-SUPERCIAS','Activo','1010503',35,'ANTICIPO DE IMPUESTO A LA RENTA',1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__,39,'EC-SUPERCIAS','Activo','10106',2,'ACTIVOS NO CORRIENTES MANTENIDOS PARA LA VENTA Y OPERACIONES DISCONTINUADAS',1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__,40,'EC-SUPERCIAS','Activo','10107',2,'CONSTRUCCIONES EN PROCESO (NIC 11 Y SECC.23 PYMES)',1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__,41,'EC-SUPERCIAS','Activo','10108',2,'OTROS ACTIVOS CORRIENTES',1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__,42,'EC-SUPERCIAS','Activo','102',1,'ACTIVO NO CORRIENTE',1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__,43,'EC-SUPERCIAS','Activo','10201',42,'PROPIEDADES, PLANTA Y EQUIPO',1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__,44,'EC-SUPERCIAS','Activo','1020101',43,'TERRENOS',1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__,45,'EC-SUPERCIAS','Activo','1020102',43,'EDIFICIOS',1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__,46,'EC-SUPERCIAS','Activo','1020103',43,'CONTRUCCIONES EN CURSO',1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__,47,'EC-SUPERCIAS','Activo','1020104',43,'INSTALACIONES',1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__,48,'EC-SUPERCIAS','Activo','1020105',43,'MUEBLES Y ENSERES',1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__,49,'EC-SUPERCIAS','Activo','1020106',43,'MAQUINARIA Y EQUIPO',1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__,50,'EC-SUPERCIAS','Activo','1020107',43,'NAVES, AERONAVES, BARCAZAS Y SIMILARES',1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__,51,'EC-SUPERCIAS','Activo','1020108',43,'EQUIPO DE COMPUTACIÓN',1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__,52,'EC-SUPERCIAS','Activo','1020109',43,'VEHÍCULOS, EQUIPOS DE TRANSPORTE Y EQUIPO CAMINERO MÓVIL',1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__,53,'EC-SUPERCIAS','Activo','1020110',43,'OTROS PROPIEDADES, PLANTA Y EQUIPO',1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__,54,'EC-SUPERCIAS','Activo','1020111',43,'REPUESTOS Y HERRAMIENTAS',1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__,55,'EC-SUPERCIAS','Activo','1020112',43,'(-) DEPRECIACIÓN ACUMULADA PROPIEDADES, PLANTA Y EQUIPO',1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__,56,'EC-SUPERCIAS','Activo','1020113',43,'(-) DETERIORO ACUMULADO DE PROPIEDADES, PLANTA Y EQUIPO',1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__,57,'EC-SUPERCIAS','Activo','1020114',43,'ACTIVOS DE EXPLORACIÓN Y EXPLOTACIÓN',1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__,58,'EC-SUPERCIAS','Activo','102011401',57,'ACTIVOS DE EXPLORACIÓN Y EXPLOTACIÓN',1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__,59,'EC-SUPERCIAS','Activo','102011402',57,'(-) AMORTIZACIÓN ACUMULADA DE ACTIVOS DE EXLORACIÓN Y EXPLOTACIÓN',1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__,60,'EC-SUPERCIAS','Activo','102011403',57,'(-) DETERIORO ACUMULADO DE ACTIVOS DE EXPLORACIÓN Y EXPLOTACIÓN',1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__,61,'EC-SUPERCIAS','Activo','10202',42,'PROPIEDADES DE INVERSIÓN',1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__,62,'EC-SUPERCIAS','Activo','1020201',61,'TERRENOS',1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__,63,'EC-SUPERCIAS','Activo','1020202',61,'EDIFICIOS',1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__,64,'EC-SUPERCIAS','Activo','1020203',61,'(-) DEPRECIACION ACUMULADA DE PROPIEDADES DE INVERSIÓN',1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__,65,'EC-SUPERCIAS','Activo','1020204',61,'(-) DETERIORO ACUMULADO DE PROPIEDADES DE INVERSIÓN',1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__,66,'EC-SUPERCIAS','Activo','10203',42,'ACTIVOS BIOLOGICOS',1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__,67,'EC-SUPERCIAS','Activo','1020301',66,'ANIMALES VIVOS EN CRECIMIENTO',1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__,68,'EC-SUPERCIAS','Activo','1020302',66,'ANIMALES VIVOS EN PRODUCCIÓN',1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__,69,'EC-SUPERCIAS','Activo','1020303',66,'PLANTAS EN CRECIMIENTO',1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__,70,'EC-SUPERCIAS','Activo','1020304',66,'PLANTAS EN PRODUCCIÓN',1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__,71,'EC-SUPERCIAS','Activo','1020305',66,'(-) DEPRECIACIÓN ACUMULADA DE ACTIVOS BIOLÓGICOS',1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__,72,'EC-SUPERCIAS','Activo','1020306',66,'(-) DETERIORO ACUMULADO DE ACTIVOS BIOLÓGICOS',1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__,73,'EC-SUPERCIAS','Activo','10204',42,'ACTIVO INTANGIBLE',1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__,74,'EC-SUPERCIAS','Activo','1020401',73,'PLUSVALÍAS',1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__,75,'EC-SUPERCIAS','Activo','1020402',73,'MARCAS, PATENTES, DERECHOS DE LLAVE, CUOTAS PATRIMONIALES Y OTROS SIMILARES',1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__,76,'EC-SUPERCIAS','Activo','1020403',73,'ACTIVOS DE EXPLORACION Y EXPLOTACION',1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__,77,'EC-SUPERCIAS','Activo','1020404',73,'(-) AMORTIZACIÓN ACUMULADA DE ACTIVO INTANGIBLE',1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__,78,'EC-SUPERCIAS','Activo','1020405',73,'(-) DETERIORO ACUMULADO DE ACTIVO INTANGIBLE',1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__,79,'EC-SUPERCIAS','Activo','1020406',73,'OTROS INTANGIBLES',1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__,80,'EC-SUPERCIAS','Activo','10205',42,'ACTIVOS POR IMPUESTOS DIFERIDOS',1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__,81,'EC-SUPERCIAS','Activo','10206',42,'ACTIVOS FINANCIEROS NO CORRIENTES',1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__,82,'EC-SUPERCIAS','Activo','1020601',81,'ACTIVOS FINANCIEROS MANTENIDOS HASTA EL VENCIMIENTO',1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__,83,'EC-SUPERCIAS','Activo','1020602',81,'(-) PROVISIÓN POR DETERIORO DE ACTIVOS FINANCIEROS MANTENIDOS HASTA EL VENCIMIENTO',1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__,84,'EC-SUPERCIAS','Activo','1020603',81,'DOCUMENTOS Y CUENTAS POR COBRAR',1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__,85,'EC-SUPERCIAS','Activo','1020604',81,'(-) PROVISIÓN CUENTAS INCOBRABLES DE ACTIVOS FINANCIEROS NO CORRIENTES',1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__,86,'EC-SUPERCIAS','Activo','10207',42,'OTROS ACTIVOS NO CORRIENTES',1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__,87,'EC-SUPERCIAS','Activo','1020701',86,'INVERSIONES SUBSIDIARIAS',1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__,88,'EC-SUPERCIAS','Activo','1020702',86,'INVERSIONES ASOCIADAS',1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__,89,'EC-SUPERCIAS','Activo','1020703',86,'INVERSIONES NEGOCIOS CONJUNTOS',1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__,90,'EC-SUPERCIAS','Activo','1020704',86,'OTRAS INVERSIONES',1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__,91,'EC-SUPERCIAS','Activo','1020705',86,'(-) PROVISIÓN VALUACIÓN DE INVERSIONES',1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__,92,'EC-SUPERCIAS','Activo','1020706',86,'OTROS ACTIVOS NO CORRIENTES',1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__,93,'EC-SUPERCIAS','Pasivo','2',0,'PASIVO',1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__,94,'EC-SUPERCIAS','Pasivo','201',93,'PASIVO CORRIENTE',1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__,95,'EC-SUPERCIAS','Pasivo','20101',94,'PASIVOS FINANCIEROS A VALOR RAZONABLE CON CAMBIOS EN RESULTADO',1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__,96,'EC-SUPERCIAS','Pasivo','20102',94,'PASIVOS POR CONTRATOS DE ARRENDAMIENTO FINANCIEROS',1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__,97,'EC-SUPERCIAS','Pasivo','20103',94,'CUENTAS Y DOCUMENTOS POR PAGAR',1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__,98,'EC-SUPERCIAS','Pasivo','2010301',97,'LOCALES',1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__,99,'EC-SUPERCIAS','Pasivo','2010302',97,'DEL EXTERIOR',1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__,100,'EC-SUPERCIAS','Pasivo','20104',94,'OBLIGACIONES CON INSTITUCIONES FINANCIERAS',1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__,101,'EC-SUPERCIAS','Pasivo','2010401',100,'LOCALES',1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__,102,'EC-SUPERCIAS','Pasivo','2010402',100,'DEL EXTERIOR',1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__,103,'EC-SUPERCIAS','Pasivo','20105',94,'PROVISIONES',1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__,104,'EC-SUPERCIAS','Pasivo','2010501',103,'LOCALES',1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__,105,'EC-SUPERCIAS','Pasivo','2010502',103,'DEL EXTERIOR',1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__,106,'EC-SUPERCIAS','Pasivo','20106',94,'PORCIÓN CORRIENTE DE OBLIGACIONES EMITIDAS',1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__,107,'EC-SUPERCIAS','Pasivo','20107',94,'OTRAS OBLIGACIONES CORRIENTES',1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__,108,'EC-SUPERCIAS','Pasivo','2010701',107,'CON LA ADMINISTRACIÓN TRIBUTARIA',1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__,109,'EC-SUPERCIAS','Pasivo','2010702',107,'IMPUESTO A LA RENTA POR PAGAR DEL EJERCICIO',1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__,110,'EC-SUPERCIAS','Pasivo','2010703',107,'CON EL IESS',1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__,111,'EC-SUPERCIAS','Pasivo','2010704',107,'POR BENEFICIOS DE LEY A EMPLEADOS',1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__,112,'EC-SUPERCIAS','Pasivo','2010705',107,'PARTICIPACIÓN TRABAJADORES POR PAGAR DEL EJERCICIO',1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__,113,'EC-SUPERCIAS','Pasivo','2010706',107,'DIVIDENDOS POR PAGAR',1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__,114,'EC-SUPERCIAS','Pasivo','20108',94,'CUENTAS POR PAGAR DIVERSAS – RELACIONADAS',1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__,115,'EC-SUPERCIAS','Pasivo','20109',94,'OTROS PASIVOS FINANCIEROS',1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__,116,'EC-SUPERCIAS','Pasivo','20110',94,'ANTICIPOS DE CLIENTES',1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__,117,'EC-SUPERCIAS','Pasivo','20111',94,'PASIVOS DIRECTAMENTE ASOCIADOS CON LOS ACTIVOS NO CORRIENTES Y OPERACIONES DISCONTINUADAS',1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__,118,'EC-SUPERCIAS','Pasivo','20112',94,'PORCIÓN CORRIENTE DE PROVISIONES POR BENEFICIOS A EMPLEADOS',1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__,119,'EC-SUPERCIAS','Pasivo','2011201',118,'JUBILACIÓN PATRONAL',1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__,120,'EC-SUPERCIAS','Pasivo','2011202',118,'OTROS BENEFICIOS A LARGO PLAZO PARA LOS EMPLEADOS',1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__,121,'EC-SUPERCIAS','Pasivo','20113',94,'OTROS PASIVOS CORRIENTES',1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__,122,'EC-SUPERCIAS','Pasivo','202',93,'PASIVO NO CORRIENTE',1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__,123,'EC-SUPERCIAS','Pasivo','20201',122,'PASIVOS POR CONTRATOS DE ARRENDAMIENTO FINANCIERO',1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__,124,'EC-SUPERCIAS','Pasivo','20202',122,'CUENTAS Y DOCUMENTOS POR PAGAR',1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__,125,'EC-SUPERCIAS','Pasivo','2020201',124,'LOCALES',1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__,126,'EC-SUPERCIAS','Pasivo','2020202',124,'DEL EXTERIOR',1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__,127,'EC-SUPERCIAS','Pasivo','20203',122,'OBLIGACIONES CON INSTITUCIONES FINANCIERAS',1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__,128,'EC-SUPERCIAS','Pasivo','2020301',127,'LOCALES',1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__,129,'EC-SUPERCIAS','Pasivo','2020302',127,'DEL EXTERIOR',1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__,130,'EC-SUPERCIAS','Pasivo','20204',122,'CUENTAS POR PAGAR DIVERSAS / RELACIONADAS',1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__,131,'EC-SUPERCIAS','Pasivo','2020401',130,'LOCALES',1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__,132,'EC-SUPERCIAS','Pasivo','2020402',130,'DEL EXTERIOR',1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__,133,'EC-SUPERCIAS','Pasivo','20205',122,'OBLIGACIONES EMITIDAS',1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__,134,'EC-SUPERCIAS','Pasivo','20206',122,'ANTICIPOS DE CLIENTES',1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__,135,'EC-SUPERCIAS','Pasivo','20207',122,'PROVISIONES POR BENEFICIOS A EMPLEADOS',1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__,136,'EC-SUPERCIAS','Pasivo','2020701',135,'JUBILACIÓN PATRONAL',1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__,137,'EC-SUPERCIAS','Pasivo','2020702',135,'OTROS BENEFICIOS NO CORRIENTES PARA LOS EMPLEADOS',1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__,138,'EC-SUPERCIAS','Pasivo','20208',122,'OTRAS PROVISIONES',1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__,139,'EC-SUPERCIAS','Pasivo','20209',122,'PASIVO DIFERIDO',1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__,140,'EC-SUPERCIAS','Pasivo','2020901',139,'INGRESOS DIFERIDOS',1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__,141,'EC-SUPERCIAS','Pasivo','2020902',139,'PASIVOS POR IMPUESTOS DIFERIDOS',1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__,142,'EC-SUPERCIAS','Pasivo','20210',122,'OTROS PASIVOS NO CORRIENTES',1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__,143,'EC-SUPERCIAS','Patrimonio','3',0,'PATRIMONIO NETO',1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__,144,'EC-SUPERCIAS','Patrimonio','30',0,'PATRIMONIO ATRIBUIBLE A LOS PROPIETARIOS DE LA CONTROLADORA',1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__,145,'EC-SUPERCIAS','Patrimonio','301',143,'CAPITAL',1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__,146,'EC-SUPERCIAS','Patrimonio','30101',145,'CAPITAL SUSCRITO o ASIGNADO',1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__,147,'EC-SUPERCIAS','Patrimonio','30102',145,'(-) CAPITAL SUSCRITO NO PAGADO, ACCIONES EN TESORERÍA',1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__,148,'EC-SUPERCIAS','Patrimonio','302',143,'APORTES DE SOCIOS O ACCIONISTAS PARA FUTURA CAPITALIZACIÓN',1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__,149,'EC-SUPERCIAS','Patrimonio','303',143,'PRIMA POR EMISION PRIMARIA DE ACCIONES',1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__,150,'EC-SUPERCIAS','Patrimonio','304',143,'RESERVAS',1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__,151,'EC-SUPERCIAS','Patrimonio','30401',150,'RESERVA LEGAL',1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__,152,'EC-SUPERCIAS','Patrimonio','30402',150,'RESERVAS FACULTATIVA Y ESTATUTARIA',1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__,153,'EC-SUPERCIAS','Patrimonio','305',143,'OTROS RESULTADOS INTEGRALES',1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__,154,'EC-SUPERCIAS','Patrimonio','30501',153,'SUPERAVIT DE ACTIVOS FINANCIEROS DISPONIBLES PARA LA VENTA',1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__,155,'EC-SUPERCIAS','Patrimonio','30502',153,'SUPERAVIT POR REVALUACIÓN DE PROPIEDADES, PLANTA Y EQUIPO',1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__,156,'EC-SUPERCIAS','Patrimonio','30503',153,'SUPERAVIT POR REVALUACION DE ACTIVOS INTANGIBLES',1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__,157,'EC-SUPERCIAS','Patrimonio','30504',153,'OTROS SUPERAVIT POR REVALUACION',1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__,158,'EC-SUPERCIAS','Patrimonio','306',143,'RESULTADOS ACUMULADOS',1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__,159,'EC-SUPERCIAS','Patrimonio','30601',158,'GANACIAS ACUMULADAS',1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__,160,'EC-SUPERCIAS','Patrimonio','30602',158,'(-) PÉRDIDAS ACUMULADAS',1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__,161,'EC-SUPERCIAS','Patrimonio','30603',158,'RESULTADOS ACUMULADOS PROVENIENTES DE LA ADOPCIÓN POR PRIMERA VEZ DE LAS NIIF',1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__,162,'EC-SUPERCIAS','Patrimonio','30604',158,'RESERVA DE CAPITAL',1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__,163,'EC-SUPERCIAS','Patrimonio','30605',158,'RESERVA POR DONACIONES',1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__,164,'EC-SUPERCIAS','Patrimonio','30606',158,'RESERVA POR VALUACIÓN',1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__,165,'EC-SUPERCIAS','Patrimonio','30607',158,'SUPERÁVIT POR REVALUACIÓN DE INVERSIONES',1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__,166,'EC-SUPERCIAS','Patrimonio','307',143,'RESULTADOS DEL EJERCICIO',1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__,167,'EC-SUPERCIAS','Patrimonio','30701',166,'GANANCIA NETA DEL PERIODO',1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__,168,'EC-SUPERCIAS','Patrimonio','30702',166,'(-) PÉRDIDA NETA DEL PERIODO',1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__,169,'EC-SUPERCIAS','Patrimonio','31',0,'PARTICIPACIÓN NO CONTROLADORA',1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__,170,'EC-SUPERCIAS','Ingresos','41',0,'INGRESOS DE ACTIVIDADES ORDINARIAS',1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__,171,'EC-SUPERCIAS','Ingresos','4101',170,'VENTA DE BIENES',1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__,172,'EC-SUPERCIAS','Ingresos','4102',170,'PRESTACIÓN DE SERVICIOS',1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__,173,'EC-SUPERCIAS','Ingresos','4103',170,'CONTRATOS DE CONSTRUCCIÓN',1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__,174,'EC-SUPERCIAS','Ingresos','4104',170,'SUBVENCIONES DEL GOBIERNO',1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__,175,'EC-SUPERCIAS','Ingresos','4105',170,'REGALÍAS',1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__,176,'EC-SUPERCIAS','Ingresos','4106',170,'INTERESES',1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__,177,'EC-SUPERCIAS','Ingresos','410601',176,'INTERESES GENERADOS POR VENTAS A CRÉDITO',1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__,178,'EC-SUPERCIAS','Ingresos','410602',176,'OTROS INTERESES GENERADOS',1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__,179,'EC-SUPERCIAS','Ingresos','4107',170,'DIVIDENDOS',1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__,180,'EC-SUPERCIAS','Ingresos','4108',170,'GANANCIA POR MEDICIÓN A VALOR RAZONABLE DE ACTIVOS BIOLÓGICOS',1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__,181,'EC-SUPERCIAS','Ingresos','4109',170,'OTROS INGRESOS DE ACTIVIDADES ORDINARIAS',1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__,182,'EC-SUPERCIAS','Ingresos','4110',170,'(-) DESCUENTO EN VENTAS',1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__,183,'EC-SUPERCIAS','Ingresos','4111',170,'(-) DEVOLUCIONES EN VENTAS',1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__,184,'EC-SUPERCIAS','Ingresos','4112',170,'(-) BONIFICACIÓN EN PRODUCTO',1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__,185,'EC-SUPERCIAS','Ingresos','4113',170,'(-) OTRAS REBAJAS COMERCIALES',1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__,186,'EC-SUPERCIAS','Ingresos','42',0,'GANANCIA BRUTA --> Subtotal A (41 - 51)',1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__,187,'EC-SUPERCIAS','Ingresos','43',0,'OTROS INGRESOS',1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__,188,'EC-SUPERCIAS','Ingresos','4301',187,'DIVIDENDOS',1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__,189,'EC-SUPERCIAS','Ingresos','4302',187,'INTERESES FINANCIEROS',1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__,190,'EC-SUPERCIAS','Ingresos','4303',187,'GANANCIA EN INVERSIONES EN ASOCIADAS / SUBSIDIARIAS Y OTRAS',1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__,191,'EC-SUPERCIAS','Ingresos','4304',187,'VALUACIÓN DE INSTRUMENTOS FINANCIEROS A VALOR RAZONABLE CON CAMBIO EN RESULTADOS',1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__,192,'EC-SUPERCIAS','Ingresos','4305',187,'OTRAS RENTAS',1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__,193,'EC-SUPERCIAS','Egresos','51',0,'COSTO DE VENTAS Y PRODUCCIÓN',1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__,194,'EC-SUPERCIAS','Egresos','5101',193,'MATERIALES UTILIZADOS O PRODUCTOS VENDIDOS',1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__,195,'EC-SUPERCIAS','Egresos','510101',194,'(+) INVENTARIO INICIAL DE BIENES NO PRODUCIDOS POR LA COMPAÑÍA',1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__,196,'EC-SUPERCIAS','Egresos','510102',194,'(+) COMPRAS NETAS LOCALES DE BIENES NO PRODUCIDOS POR LA COMPAÑÍA',1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__,197,'EC-SUPERCIAS','Egresos','510103',194,'(+) IMPORTACIONES DE BIENES NO PRODUCIDOS POR LA COMPAÑÍA',1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__,198,'EC-SUPERCIAS','Egresos','510104',194,'(-) INVENTARIO FINAL DE BIENES NO PRODUCIDOS POR LA COMPAÑÍA',1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__,199,'EC-SUPERCIAS','Egresos','510105',194,'(+) INVENTARIO INICIAL DE MATERIA PRIMA',1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__,200,'EC-SUPERCIAS','Egresos','510106',194,'(+) COMPRAS NETAS LOCALES DE MATERIA PRIMA',1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__,201,'EC-SUPERCIAS','Egresos','510107',194,'(+) IMPORTACIONES DE MATERIA PRIMA',1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__,202,'EC-SUPERCIAS','Egresos','510108',194,'(-) INVENTARIO FINAL DE MATERIA PRIMA',1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__,203,'EC-SUPERCIAS','Egresos','510109',194,'(+) INVENTARIO INICIAL DE PRODUCTOS EN PROCESO',1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__,204,'EC-SUPERCIAS','Egresos','510110',194,'(-) INVENTARIO FINAL DE PRODUCTOS EN PROCESO',1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__,205,'EC-SUPERCIAS','Egresos','510111',194,'(+) INVENTARIO INICIAL PRODUCTOS TERMINADOS',1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__,206,'EC-SUPERCIAS','Egresos','510112',194,'(-) INVENTARIO FINAL DE PRODUCTOS TERMINADOS',1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__,207,'EC-SUPERCIAS','Egresos','5102',193,'(+) MANO DE OBRA DIRECTA',1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__,208,'EC-SUPERCIAS','Egresos','510201',207,'SUELDOS Y BENEFICIOS SOCIALES',1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__,209,'EC-SUPERCIAS','Egresos','510202',207,'GASTO PLANES DE BENEFICIOS A EMPLEADOS',1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__,210,'EC-SUPERCIAS','Egresos','5103',193,'(+) MANO DE OBRA INDIRECTA',1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__,211,'EC-SUPERCIAS','Egresos','510301',210,'SUELDOS Y BENEFICIOS SOCIALES',1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__,212,'EC-SUPERCIAS','Egresos','510302',210,'GASTO PLANES DE BENEFICIOS A EMPLEADOS',1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__,213,'EC-SUPERCIAS','Egresos','5104',193,'(+) OTROS COSTOS INDIRECTOS DE FABRICACIÓN',1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__,214,'EC-SUPERCIAS','Egresos','510401',213,'DEPRECIACIÓN PROPIEDADES, PLANTA Y EQUIPO',1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__,215,'EC-SUPERCIAS','Egresos','510402',213,'DETERIORO O PÉRDIDAS DE ACTIVOS BIOLÓGICOS',1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__,216,'EC-SUPERCIAS','Egresos','510403',213,'DETERIORO DE PROPIEDAD, PLANTA Y EQUIPO',1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__,217,'EC-SUPERCIAS','Egresos','510404',213,'EFECTO VALOR NETO DE REALIZACIÓN DE INVENTARIOS',1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__,218,'EC-SUPERCIAS','Egresos','510405',213,'GASTO POR GARANTÍAS EN VENTA DE PRODUCTOS O SERVICIOS',1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__,219,'EC-SUPERCIAS','Egresos','510406',213,'MANTENIMIENTO Y REPARACIONES',1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__,220,'EC-SUPERCIAS','Egresos','510407',213,'SUMINISTROS MATERIALES Y REPUESTOS',1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__,221,'EC-SUPERCIAS','Egresos','510408',213,'OTROS COSTOS DE PRODUCCIÓN',1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__,222,'EC-SUPERCIAS','Egresos','52',0,'GASTOS',1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__,223,'EC-SUPERCIAS','Egresos','5201',222,'GASTOS',1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__,224,'EC-SUPERCIAS','Egresos','520101',223,'SUELDOS, SALARIOS Y DEMÁS REMUNERACIONES',1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__,225,'EC-SUPERCIAS','Egresos','520102',223,'APORTES A LA SEGURIDAD SOCIAL (incluido fondo de reserva)',1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__,226,'EC-SUPERCIAS','Egresos','520103',223,'BENEFICIOS SOCIALES E INDEMNIZACIONES',1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__,227,'EC-SUPERCIAS','Egresos','520104',223,'GASTO PLANES DE BENEFICIOS A EMPLEADOS',1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__,228,'EC-SUPERCIAS','Egresos','520105',223,'HONORARIOS, COMISIONES Y DIETAS A PERSONAS NATURALES',1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__,229,'EC-SUPERCIAS','Egresos','520106',223,'REMUNERACIONES A OTROS TRABAJADORES AUTÓNOMOS',1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__,230,'EC-SUPERCIAS','Egresos','520107',223,'HONORARIOS A EXTRANJEROS POR SERVICIOS OCASIONALES',1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__,231,'EC-SUPERCIAS','Egresos','520108',223,'MANTENIMIENTO Y REPARACIONES',1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__,232,'EC-SUPERCIAS','Egresos','520109',223,'ARRENDAMIENTO OPERATIVO',1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__,233,'EC-SUPERCIAS','Egresos','520110',223,'COMISIONES',1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__,234,'EC-SUPERCIAS','Egresos','520111',223,'PROMOCIÓN Y PUBLICIDAD',1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__,235,'EC-SUPERCIAS','Egresos','520112',223,'COMBUSTIBLES',1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__,236,'EC-SUPERCIAS','Egresos','520113',223,'LUBRICANTES',1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__,237,'EC-SUPERCIAS','Egresos','520114',223,'SEGUROS Y REASEGUROS (primas y cesiones)',1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__,238,'EC-SUPERCIAS','Egresos','520115',223,'TRANSPORTE',1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__,239,'EC-SUPERCIAS','Egresos','520116',223,'GASTOS DE GESTIÓN (agasajos a accionistas, trabajadores y clientes)',1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__,240,'EC-SUPERCIAS','Egresos','520117',223,'GASTOS DE VIAJE',1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__,241,'EC-SUPERCIAS','Egresos','520118',223,'AGUA, ENERGÍA, LUZ Y TELECOMUNICACIONES',1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__,242,'EC-SUPERCIAS','Egresos','520119',223,'NOTARIOS Y REGISTRADORES DE LA PROPIEDAD O MERCANTILES',1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__,243,'EC-SUPERCIAS','Egresos','520121',223,'DEPRECIACIONES',1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__,244,'EC-SUPERCIAS','Egresos','52012101',243,'PROPIEDADES, PLANTA Y EQUIPO',1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__,245,'EC-SUPERCIAS','Egresos','52012102',243,'PROPIEDADES DE INVERSIÓN',1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__,246,'EC-SUPERCIAS','Egresos','520122',223,'AMORTIZACIONES',1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__,247,'EC-SUPERCIAS','Egresos','52012201',246,'INTANGIBLES',1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__,248,'EC-SUPERCIAS','Egresos','52012202',246,'OTROS ACTIVOS',1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__,249,'EC-SUPERCIAS','Egresos','520123',223,'GASTO DETERIORO',1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__,250,'EC-SUPERCIAS','Egresos','52012301',249,'PROPIEDADES, PLANTA Y EQUIPO',1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__,251,'EC-SUPERCIAS','Egresos','52012306',249,'OTROS ACTIVOS',1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__,252,'EC-SUPERCIAS','Egresos','520124',223,'GASTOS POR CANTIDADES ANORMALES DE UTILIZACIÓN EN EL PROCESO DE PRODUCCIÓN',1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__,253,'EC-SUPERCIAS','Egresos','52012401',252,'MANO DE OBRA',1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__,254,'EC-SUPERCIAS','Egresos','52012402',252,'MATERIALES',1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__,255,'EC-SUPERCIAS','Egresos','52012403',252,'COSTOS DE PRODUCCIÓN',1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__,256,'EC-SUPERCIAS','Egresos','520125',223,'GASTO POR REESTRUCTURACIÓN',1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__,257,'EC-SUPERCIAS','Egresos','520126',223,'VALOR NETO DE REALIZACIÓN DE INVENTARIOS',1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__,258,'EC-SUPERCIAS','Egresos','520128',223,'OTROS GASTOS',1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__,259,'EC-SUPERCIAS','Egresos','5202',222,'GASTOS',1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__,260,'EC-SUPERCIAS','Egresos','520201',259,'SUELDOS, SALARIOS Y DEMÁS REMUNERACIONES',1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__,261,'EC-SUPERCIAS','Egresos','520202',259,'APORTES A LA SEGURIDAD SOCIAL (incluido fondo de reserva)',1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__,262,'EC-SUPERCIAS','Egresos','520203',259,'BENEFICIOS SOCIALES E INDEMNIZACIONES',1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__,263,'EC-SUPERCIAS','Egresos','520204',259,'GASTO PLANES DE BENEFICIOS A EMPLEADOS',1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__,264,'EC-SUPERCIAS','Egresos','520205',259,'HONORARIOS, COMISIONES Y DIETAS A PERSONAS NATURALES',1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__,265,'EC-SUPERCIAS','Egresos','520206',259,'REMUNERACIONES A OTROS TRABAJADORES AUTÓNOMOS',1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__,266,'EC-SUPERCIAS','Egresos','520207',259,'HONORARIOS A EXTRANJEROS POR SERVICIOS OCASIONALES',1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__,267,'EC-SUPERCIAS','Egresos','520208',259,'MANTENIMIENTO Y REPARACIONES',1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__,268,'EC-SUPERCIAS','Egresos','520209',259,'ARRENDAMIENTO OPERATIVO',1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__,269,'EC-SUPERCIAS','Egresos','520210',259,'COMISIONES',1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__,270,'EC-SUPERCIAS','Egresos','520212',259,'COMBUSTIBLES',1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__,271,'EC-SUPERCIAS','Egresos','520213',259,'LUBRICANTES',1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__,272,'EC-SUPERCIAS','Egresos','520214',259,'SEGUROS Y REASEGUROS (primas y cesiones)',1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__,273,'EC-SUPERCIAS','Egresos','520215',259,'TRANSPORTE',1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__,274,'EC-SUPERCIAS','Egresos','520216',259,'GASTOS DE GESTIÓN (agasajos a accionistas, trabajadores y clientes)',1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__,275,'EC-SUPERCIAS','Egresos','520217',259,'GASTOS DE VIAJE',1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__,276,'EC-SUPERCIAS','Egresos','520218',259,'AGUA, ENERGÍA, LUZ Y TELECOMUNICACIONES',1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__,277,'EC-SUPERCIAS','Egresos','520219',259,'NOTARIOS Y REGISTRADORES DE LA PROPIEDAD O MERCANTILES',1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__,278,'EC-SUPERCIAS','Egresos','520220',259,'IMPUESTOS, CONTRIBUCIONES Y OTROS',1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__,279,'EC-SUPERCIAS','Egresos','520221',259,'DEPRECIACIONES',1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__,280,'EC-SUPERCIAS','Egresos','52022101',279,'PROPIEDADES, PLANTA Y EQUIPO',1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__,281,'EC-SUPERCIAS','Egresos','52022102',279,'PROPIEDADES DE INVERSIÓN',1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__,282,'EC-SUPERCIAS','Egresos','520222',259,'AMORTIZACIONES',1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__,283,'EC-SUPERCIAS','Egresos','52022201',282,'INTANGIBLES',1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__,284,'EC-SUPERCIAS','Egresos','52022202',282,'OTROS ACTIVOS',1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__,285,'EC-SUPERCIAS','Egresos','520223',259,'GASTO DETERIORO',1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__,286,'EC-SUPERCIAS','Egresos','52022301',285,'PROPIEDADES, PLANTA Y EQUIPO',1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__,287,'EC-SUPERCIAS','Egresos','52022302',285,'INVENTARIOS',1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__,288,'EC-SUPERCIAS','Egresos','52022303',285,'INSTRUMENTOS FINANCIEROS',1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__,289,'EC-SUPERCIAS','Egresos','52022304',285,'INTANGIBLES',1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__,290,'EC-SUPERCIAS','Egresos','52022305',285,'CUENTAS POR COBRAR',1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__,291,'EC-SUPERCIAS','Egresos','52022306',285,'OTROS ACTIVOS',1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__,292,'EC-SUPERCIAS','Egresos','520224',259,'GASTOS POR CANTIDADES ANORMALES DE UTILIZACIÓN EN EL PROCESO DE PRODUCCIÓN',1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__,293,'EC-SUPERCIAS','Egresos','52022401',292,'MANO DE OBRA',1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__,294,'EC-SUPERCIAS','Egresos','52022402',292,'MATERIALES',1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__,295,'EC-SUPERCIAS','Egresos','52022403',292,'COSTOS DE PRODUCCIÓN',1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__,296,'EC-SUPERCIAS','Egresos','520225',259,'GASTO POR REESTRUCTURACIÓN',1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__,297,'EC-SUPERCIAS','Egresos','520226',259,'VALOR NETO DE REALIZACIÓN DE INVENTARIOS',1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__,298,'EC-SUPERCIAS','Egresos','520227',259,'GASTO IMPUESTO A LA RENTA (ACTIVOS Y PASIVOS DIFERIDOS)',1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__,299,'EC-SUPERCIAS','Egresos','520228',259,'OTROS GASTOS',1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__,300,'EC-SUPERCIAS','Egresos','5203',222,'GASTOS FINANCIEROS',1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__,301,'EC-SUPERCIAS','Egresos','520301',300,'INTERESES',1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__,302,'EC-SUPERCIAS','Egresos','520302',300,'COMISIONES',1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__,303,'EC-SUPERCIAS','Egresos','520303',300,'GASTOS DE FINANCIAMIENTO DE ACTIVOS',1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__,304,'EC-SUPERCIAS','Egresos','520304',300,'DIFERENCIA EN CAMBIO',1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__,305,'EC-SUPERCIAS','Egresos','520305',300,'OTROS GASTOS FINANCIEROS',1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__,306,'EC-SUPERCIAS','Egresos','5204',222,'OTROS GASTOS',1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__,307,'EC-SUPERCIAS','Egresos','520401',306,'PERDIDA EN INVERSIONES EN ASOCIADAS / SUBSIDIARIAS Y OTRAS',1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__,308,'EC-SUPERCIAS','Egresos','520402',306,'OTROS',1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__,309,'EC-SUPERCIAS','Orden','60',0,'GANANCIA (PÉRDIDA) ANTES DE 15% A TRABAJADORES E IMPUESTO A LA RENTA DE OPERACIONES CONTINUADAS --> Subtotal B (A + 43 - 52)',1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__,310,'EC-SUPERCIAS','Orden','61',0,'15% PARTICIPACIÓN TRABAJADORES',1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__,311,'EC-SUPERCIAS','Orden','62',0,'GANANCIA (PÉRDIDA) ANTES DE IMPUESTOS --> Subtotal C (B - 61)',1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__,312,'EC-SUPERCIAS','Orden','63',0,'IMPUESTO A LA RENTA CAUSADO',1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__,313,'EC-SUPERCIAS','Orden','64',0,'GANANCIA (PÉRDIDA) DE OPERACIONES CONTINUADAS ANTES DEL IMPUESTO DIFERIDO --> Subtotal D (C - 63)',1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__,314,'EC-SUPERCIAS','Orden','65',0,'(-) GASTO POR IMPUESTO DIFERIDO',1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__,315,'EC-SUPERCIAS','Orden','66',0,'(+) INGRESO POR IMPUESTO DIFERIDO',1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__,316,'EC-SUPERCIAS','Orden','67',0,'GANANCIA (PÉRDIDA) DE OPERACIONES CONTINUADAS',1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__,317,'EC-SUPERCIAS','Orden','71',0,'INGRESOS POR OPERACIONES DISCONTINUADAS',1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__,318,'EC-SUPERCIAS','Orden','72',0,'GASTOS POR OPERACIONES DISCONTINUADAS',1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__,319,'EC-SUPERCIAS','Orden','73',0,'GANANCIA (PÉRDIDA) ANTES DE 15% A TRABAJADORES E IMPUESTO A LA RENTA DE OPERACIONES DISCONTINUADAS --> Subtotal E (71 - 72)',1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__,320,'EC-SUPERCIAS','Orden','74',0,'15% PARTICIPACIÓN TRABAJADORES',1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__,321,'EC-SUPERCIAS','Orden','75',0,'GANANCIA (PÉRDIDA) ANTES DE IMPUESTOS DE OPERACIONES DISCONTINUADAS --> Subtotal F (E - 74)',1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__,322,'EC-SUPERCIAS','Orden','76',0,'IMPUESTO A LA RENTA CAUSADO',1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__,323,'EC-SUPERCIAS','Orden','77',0,'GANANCIA (PÉRDIDA) DE OPERACIONES DISCONTINUADAS --> Subtotal G (F - 76)',1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__,324,'EC-SUPERCIAS','Orden','79',0,'GANANCIA (PÉRDIDA) NETA DEL PERIODO --> Subtotal H (D + G)',1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__,325,'EC-SUPERCIAS','Orden','7901',324,'PROPIETARIOS DE LA CONTROLADORA',1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__,326,'EC-SUPERCIAS','Orden','7902',324,'PARTICIPACIÓN ATRIBUIBLE A LA NO CONTROLADORA (informativo)',1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__,327,'EC-SUPERCIAS','Orden','81',0,'COMPONENTES DEL OTRO RESULTADO INTEGRAL',1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__,328,'EC-SUPERCIAS','Orden','8101',327,'DIFERENCIA DE CAMBIO POR CONVERSIÓN',1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__,329,'EC-SUPERCIAS','Orden','8102',327,'VALUACIÓN DE ACTIVOS FINANCIEROS DISPONIBLES PARA LA VENTA',1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__,330,'EC-SUPERCIAS','Orden','8103',327,'GANANCIAS POR REVALUACIÓN DE PROPIEDADES, PLANTA Y EQUIPO',1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__,331,'EC-SUPERCIAS','Orden','8104',327,'GANANCIAS (PÉRDIDAS) ACTUARIALES POR PLANES DE BENEFICIOS DEFINIDOS',1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__,332,'EC-SUPERCIAS','Orden','8105',327,'REVERSIÓN DEL DETERIORO (PÉRDIDA POR DETERIORO) DE UN ACTIVO REVALUADO',1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__,333,'EC-SUPERCIAS','Orden','8106',327,'PARTICIPACIÓN DE OTRO RESULTADO INTEGRAL DE ASOCIADAS',1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__,334,'EC-SUPERCIAS','Orden','8107',327,'IMPUESTO SOBRE LAS GANACIAS RELATIVO A OTRO RESULTADO INTEGRAL',1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__,335,'EC-SUPERCIAS','Orden','8108',327,'OTROS (DETALLAR EN NOTAS)',1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__,336,'EC-SUPERCIAS','Orden','82',0,'RESULTADO INTEGRAL TOTAL DEL AÑO --> Subtotal I (H + 81)',1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__,337,'EC-SUPERCIAS','Orden','8201',336,'PROPIETARIOS DE LA CONTROLADORA',1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__,338,'EC-SUPERCIAS','Orden','8202',336,'PARTICIPACIÓN NO CONTROLADORA (informativo)',1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__,339,'EC-SUPERCIAS','Orden','90',0,'GANANCIA POR ACCIÓN (SOLO EMPRESAS QUE COTIZAN EN BOLSA)',1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__,340,'EC-SUPERCIAS','Orden','9001',339,'GANANCIA POR ACCIÓN BÁSICA',1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__,341,'EC-SUPERCIAS','Orden','900101',340,'GANANCIA POR ACCIÓN BÁSICA EN OPERACIONES CONTINUADAS',1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__,342,'EC-SUPERCIAS','Orden','900102',340,'GANANCIA POR ACCIÓN BÁSICA EN OPERACIONES DISCONTINUADAS',1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__,343,'EC-SUPERCIAS','Orden','9002',339,'GANANCIA POR ACCIÓN DILUÍDA',1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__,344,'EC-SUPERCIAS','Orden','900201',343,'GANANCIA POR ACCIÓN DILUÍDA EN OPERACIONES CONTINUADAS',1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__,345,'EC-SUPERCIAS','Orden','900202',343,'GANANCIA POR ACCIÓN DILUÍDA EN OPERACIONES DISCONTINUADAS',1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__,346,'EC-SUPERCIAS','Orden','91',0,'UTILIDAD A REINVERTIR (INFORMATIVO)',1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__,347,'EC-SUPERCIAS','Orden','95',0,'INCREMENTO NETO (DISMINUCIÓN) EN EL EFECTIVO Y EQUIVALENTES AL EFECTIVO, ANTES DEL EFECTO DE LOS CAMBIOS EN LA TASA DE CAMBIO',1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__,348,'EC-SUPERCIAS','Orden','9501',347,'FLUJOS DE EFECTIVO PROCEDENTES DE (UTILIZADOS EN) ACTIVIDADES DE OPERACIÓN',1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__,349,'EC-SUPERCIAS','Orden','950101',348,'CLASES DE COBROS POR ACTIVIDADES DE OPERACIÓN',1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__,350,'EC-SUPERCIAS','Orden','95010101',349,'Cobros procedentes de las ventas de bienes y prestación de servicios',1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__,351,'EC-SUPERCIAS','Orden','95010102',349,'Cobros procedentes de regalías, cuotas, comisiones y otros ingresos de actividades ordinarias',1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__,352,'EC-SUPERCIAS','Orden','95010103',349,'Cobros procedentes de contratos mantenidos con propósitos de intermediación o para negociar',1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__,353,'EC-SUPERCIAS','Orden','95010104',349,'Cobros procedentes de primas y prestaciones, anualidades y otros beneficios de pólizas suscritas',1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__,354,'EC-SUPERCIAS','Orden','95010105',349,'Otros cobros por actividades de operación',1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__,355,'EC-SUPERCIAS','Orden','950102',348,'CLASES DE PAGOS POR ACTIVIDADES DE OPERACIÓN',1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__,356,'EC-SUPERCIAS','Orden','95010201',355,'Pagos a proveedores por el suministro de bienes y servicios',1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__,357,'EC-SUPERCIAS','Orden','95010202',355,'Pagos procedentes de contratos mantenidos para intermediación o para negociar',1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__,358,'EC-SUPERCIAS','Orden','95010203',355,'Pagos a y por cuenta de los empleados',1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__,359,'EC-SUPERCIAS','Orden','95010204',355,'Pagos por primas y prestaciones, anualidades y otras obligaciones derivadas de las pólizas suscritas',1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__,360,'EC-SUPERCIAS','Orden','95010205',355,'Otros pagos por actividades de operación',1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__,361,'EC-SUPERCIAS','Orden','950103',348,'Dividendos pagados',1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__,362,'EC-SUPERCIAS','Orden','950104',348,'Dividendos recibidos',1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__,363,'EC-SUPERCIAS','Orden','950105',348,'Intereses pagados',1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__,364,'EC-SUPERCIAS','Orden','950106',348,'Intereses recibidos',1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__,365,'EC-SUPERCIAS','Orden','950107',348,'Impuestos a las ganancias pagados',1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__,366,'EC-SUPERCIAS','Orden','950108',348,'Otras entradas (salidas) de efectivo',1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__,367,'EC-SUPERCIAS','Orden','9502',347,'FLUJOS DE EFECTIVOS PROCEDENTES DE (UTILIZADOS EN) ACTIVIDADES DE INVERSIÓN',1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__,368,'EC-SUPERCIAS','Orden','950201',367,'Efectivo procedentes de la venta de acciones en subsidiarias u otros negocios',1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__,369,'EC-SUPERCIAS','Orden','950202',367,'Efectivo utilizado para adquirir acciones en subsidiarias u otros negocios para tener el control',1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__,370,'EC-SUPERCIAS','Orden','950203',367,'Efectivo utilizado en la compra de participaciones no controladoras',1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__,371,'EC-SUPERCIAS','Orden','950204',367,'Otros cobros por la venta de acciones o instrumentos de deuda de otras entidades',1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__,372,'EC-SUPERCIAS','Orden','950205',367,'Otros pagos para adquirir acciones o instrumentos de deuda de otras entidades',1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__,373,'EC-SUPERCIAS','Orden','950206',367,'Otros cobros por la venta de participaciones en negocios conjuntos',1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__,374,'EC-SUPERCIAS','Orden','950207',367,'Otros pagos para adquirir participaciones en negocios conjuntos',1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__,375,'EC-SUPERCIAS','Orden','950208',367,'Importes procedentes por la venta de propiedades, planta y equipo',1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__,376,'EC-SUPERCIAS','Orden','950209',367,'Adquisiciones de propiedades, planta y equipo',1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__,377,'EC-SUPERCIAS','Orden','950210',367,'Importes procedentes de ventas de activos intangibles',1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__,378,'EC-SUPERCIAS','Orden','950211',367,'Compras de activos intangibles',1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__,379,'EC-SUPERCIAS','Orden','950212',367,'Importes procedentes de otros activos a largo plazo',1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__,380,'EC-SUPERCIAS','Orden','950213',367,'Compras de otros activos a largo plazo',1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__,381,'EC-SUPERCIAS','Orden','950214',367,'Importes procedentes de subvenciones del gobierno',1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__,382,'EC-SUPERCIAS','Orden','950215',367,'Anticipos de efectivo efectuados a terceros',1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__,383,'EC-SUPERCIAS','Orden','950216',367,'Cobros procedentes del reembolso de anticipos y préstamos concedidos a terceros',1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__,384,'EC-SUPERCIAS','Orden','950217',367,'Pagos derivados de contratos de futuro, a término, de opciones y de permuta financiera',1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__,385,'EC-SUPERCIAS','Orden','950218',367,'Cobros procedentes de contratos de futuro, a término, de opciones y de permuta financiera',1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__,386,'EC-SUPERCIAS','Orden','950219',367,'Dividendos recibidos',1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__,387,'EC-SUPERCIAS','Orden','950220',367,'Intereses recibidos',1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__,388,'EC-SUPERCIAS','Orden','950221',367,'Otras entradas (salidas) de efectivo',1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__,389,'EC-SUPERCIAS','Orden','9503',347,'FLUJOS DE EFECTIVO PROCEDENTES DE (UTILIZADOS EN) ACTIVIDADES DE FINANCIACIÓN',1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__,390,'EC-SUPERCIAS','Orden','950301',389,'Aporte en efectivo por aumento de capital',1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__,391,'EC-SUPERCIAS','Orden','950302',389,'Financiamiento por emisión de títulos valores',1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__,392,'EC-SUPERCIAS','Orden','950303',389,'Pagos por adquirir o rescatar las acciones de la entidad',1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__,393,'EC-SUPERCIAS','Orden','950304',389,'Financiación por préstamos a largo plazo',1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__,394,'EC-SUPERCIAS','Orden','950305',389,'Pagos de préstamos',1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__,395,'EC-SUPERCIAS','Orden','950306',389,'Pagos de pasivos por arrendamientos financieros',1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__,396,'EC-SUPERCIAS','Orden','950307',389,'Importes procedentes de subvenciones del gobierno',1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__,397,'EC-SUPERCIAS','Orden','950308',389,'Dividendos pagados',1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__,398,'EC-SUPERCIAS','Orden','950309',389,'Intereses recibidos',1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__,399,'EC-SUPERCIAS','Orden','950310',389,'Otras entradas (salidas) de efectivo',1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__,400,'EC-SUPERCIAS','Orden','9504',347,'EFECTOS DE LA VARIACIÓN EN LA TASA DE CAMBIO SOBRE EL EFECTIVO Y EQUIVALENTES AL EFECTIVO',1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__,401,'EC-SUPERCIAS','Orden','950401',400,'Efectos de la variación en la tasa de cambio sobre el efectivo y equivalentes de efectivo',1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__,402,'EC-SUPERCIAS','Orden','9505',347,'INCREMENTO (DISMINUCIÓN) NETO DE EFECTIVO Y EQUIVALENTES AL EFECTIVO',1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__,403,'EC-SUPERCIAS','Orden','9506',347,'EFECTIVO Y EQUIVALENTES AL EFECTIVO AL PRINCIPIO DEL PERIODO',1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__,404,'EC-SUPERCIAS','Orden','9507',347,'EFECTIVO Y EQUIVALENTES AL EFECTIVO AL FINAL DEL PERIODO',1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__,405,'EC-SUPERCIAS','Orden','96',0,'GANANCIA (PÉRDIDA) ANTES DE 15% A TRABAJADORES E IMPUESTO A LA RENTA',1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__,406,'EC-SUPERCIAS','Orden','97',0,'AJUSTE POR PARTIDAS DISTINTAS AL EFECTIVO',1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__,407,'EC-SUPERCIAS','Orden','9701',406,'Ajustes por gasto de depreciación y amortización',1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__,408,'EC-SUPERCIAS','Orden','9702',406,'Ajustes por gastos por deterioro (reversiones por deterioro) reconocidas en los resultados del periodo',1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__,409,'EC-SUPERCIAS','Orden','9703',406,'Pérdida (ganancia) de moneda extranjera no realizada',1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__,410,'EC-SUPERCIAS','Orden','9704',406,'Pérdidas en cambio de moneda extranjera',1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__,411,'EC-SUPERCIAS','Orden','9705',406,'Ajustes por gastos en provisiones',1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__,412,'EC-SUPERCIAS','Orden','9706',406,'Ajuste por participaciones no controladoras',1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__,413,'EC-SUPERCIAS','Orden','9707',406,'Ajuste por pagos basados en acciones',1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__,414,'EC-SUPERCIAS','Orden','9708',406,'Ajustes por ganancias (pérdidas) en valor razonable',1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__,415,'EC-SUPERCIAS','Orden','9709',406,'Ajustes por gasto por impuesto a la renta',1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__,416,'EC-SUPERCIAS','Orden','9710',406,'Ajustes por gasto por participación trabajadores',1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__,417,'EC-SUPERCIAS','Orden','9711',406,'Otros ajustes por partidas distintas al efectivo',1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__,418,'EC-SUPERCIAS','Orden','98',0,'CAMBIOS EN ACTIVOS Y PASIVOS',1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__,419,'EC-SUPERCIAS','Orden','9801',418,'(Incremento) disminución en cuentas por cobrar clientes',1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__,420,'EC-SUPERCIAS','Orden','9802',418,'(Incremento) disminución en otras cuentas por cobrar',1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__,421,'EC-SUPERCIAS','Orden','9803',418,'(Incremento) disminución en anticipos de proveedores',1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__,422,'EC-SUPERCIAS','Orden','9804',418,'(Incremento) disminución en inventarios',1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__,423,'EC-SUPERCIAS','Orden','9805',418,'(Incremento) disminución en otros activos',1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__,424,'EC-SUPERCIAS','Orden','9806',418,'Incremento (disminución) en cuentas por pagar comerciales',1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__,425,'EC-SUPERCIAS','Orden','9807',418,'Incremento (disminución) en otras cuentas por pagar',1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__,426,'EC-SUPERCIAS','Orden','9808',418,'Incremento (disminución) en beneficios empleados',1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__,427,'EC-SUPERCIAS','Orden','9809',418,'Incremento (disminución) en anticipos de clientes',1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__,428,'EC-SUPERCIAS','Orden','9810',418,'Incremento (disminución) en otros pasivos',1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__,429,'EC-SUPERCIAS','Orden','9820',418,'FLUJOS DE EFECTIVO PROCEDENTES DE (UTILIZADOS EN) ACTIVIDADES DE OPERACIÓN',1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__,430,'EC-SUPERCIAS','Orden','99',0,'SALDO AL FINAL DEL PERÍODO',1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__,431,'EC-SUPERCIAS','Orden','9901',430,'SALDO REEXPRESADO DEL PERIODO INMEDIATO ANTERIOR',1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__,432,'EC-SUPERCIAS','Orden','990101',431,'SALDO DEL PERÍODO INMEDIATO ANTERIOR',1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__,433,'EC-SUPERCIAS','Orden','990102',431,'CAMBIOS EN POLÍTICAS CONTABLES',1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__,434,'EC-SUPERCIAS','Orden','990103',431,'CORRECCIÓN DE ERRORES',1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__,435,'EC-SUPERCIAS','Orden','9902',430,'CAMBIOS DEL AÑO EN EL PATRIMONIO',1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__,436,'EC-SUPERCIAS','Orden','990201',435,'Aumento (disminución) de capital social',1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__,437,'EC-SUPERCIAS','Orden','990202',435,'Aportes para futuras capitalizaciones',1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__,438,'EC-SUPERCIAS','Orden','990203',435,'Prima por emisión primaria de acciones',1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__,439,'EC-SUPERCIAS','Orden','990204',435,'Dividendos',1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__,440,'EC-SUPERCIAS','Orden','990205',435,'Transferencia de Resultados a otras cuentas patrimoniales',1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__,441,'EC-SUPERCIAS','Orden','990206',435,'Realización de la Reserva por Valuación de Activos Financieros Disponibles para la venta',1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__,442,'EC-SUPERCIAS','Orden','990207',435,'Realización de la Reserva por Valuación de Propiedades, planta y equipo',1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__,443,'EC-SUPERCIAS','Orden','990208',435,'Realización de la Reserva por Valuación de Activos Intangibles',1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__,444,'EC-SUPERCIAS','Orden','990209',435,'Otros cambios (detallar)',1);
INSERT INTO llx_accounting_account (entity, rowid, fk_pcg_version, pcg_type, account_number, account_parent, label, active) VALUES (__ENTITY__,445,'EC-SUPERCIAS','Orden','990210',435,'Resultado Integral Total del Año (Ganancia o pérdida del ejercicio)',1);
