saft 0.1.1
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- checksums.yaml +7 -0
- data/.gemspec +34 -0
- data/.rspec +4 -0
- data/.rubocop.yml +72 -0
- data/.rubocop_strict.yml +7 -0
- data/.ruby-gemset +1 -0
- data/CHANGELOG.md +5 -0
- data/Gemfile +26 -0
- data/Rakefile +18 -0
- data/docs/Norwegian SAF-T Financial data.pdf +0 -0
- data/docs/Norwegian SAF-T Standard VAT:Tax codes.pdf +0 -0
- data/docs/saf-t v2 xsd by oecd.pdf +0 -0
- data/lib/saft/v2/html.css +3 -0
- data/lib/saft/v2/html.rb +685 -0
- data/lib/saft/v2/html_dist.css +594 -0
- data/lib/saft/v2/norway.rb +133 -0
- data/lib/saft/v2/parse.rb +351 -0
- data/lib/saft/v2/scribe.rb +364 -0
- data/lib/saft/v2/types.rb +493 -0
- data/lib/saft/v2/xsd_validate.rb +28 -0
- data/lib/saft/v2.rb +36 -0
- data/lib/saft/version.rb +3 -0
- data/lib/saft.rb +26 -0
- data/package.json +15 -0
- data/pnpm-lock.yaml +443 -0
- data/readme.md +92 -0
- data/tailwind.config.js +10 -0
- data/vendor/SAF-T_Financial_Schema_NO_1.10.xsd +3343 -0
- data/vendor/norway/general_ledger_standard_accounts.xsd +54 -0
- data/vendor/norway/general_ledger_standard_accounts_2_character.csv +75 -0
- data/vendor/norway/general_ledger_standard_accounts_2_character.xml +373 -0
- data/vendor/norway/general_ledger_standard_accounts_4_character.csv +747 -0
- data/vendor/norway/general_ledger_standard_accounts_4_character.xml +3733 -0
- data/vendor/norway/standard_tax_codes.csv +31 -0
- data/vendor/norway/standard_tax_codes.xml +199 -0
- data/vendor/norway/standard_tax_codes.xsd +67 -0
- metadata +121 -0
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<?xml version="1.0" encoding="UTF-8"?>
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<!-- edited with XMLSpy v2014 sp1 (x64) (http://www.altova.com) by Geir Ove Klefsåsvold (Visma Software International AS) -->
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<xs:schema xmlns:xs="http://www.w3.org/2001/XMLSchema" xmlns:vc="http://www.w3.org/2007/XMLSchema-versioning" elementFormDefault="qualified" attributeFormDefault="unqualified" vc:minVersion="1.1">
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<xs:element name="StandardAccounts">
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<xs:annotation>
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<xs:documentation>General Ledger Standard Accounts for use in Norwegian SAF-T</xs:documentation>
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</xs:annotation>
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<xs:complexType>
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<xs:sequence>
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<xs:element name="Account" maxOccurs="unbounded">
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<xs:annotation>
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<xs:documentation>GL Accounts</xs:documentation>
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</xs:annotation>
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<xs:complexType>
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<xs:sequence>
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<xs:element name="AccountID">
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<xs:annotation>
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<xs:documentation>GL AccountID - 2 or 4 characters.</xs:documentation>
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</xs:annotation>
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<xs:simpleType>
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<xs:restriction base="xs:string">
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<xs:minLength value="2"/>
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<xs:maxLength value="4"/>
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</xs:restriction>
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</xs:simpleType>
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</xs:element>
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<xs:element name="Description" maxOccurs="unbounded">
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<xs:annotation>
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<xs:documentation>GL Account name/description.</xs:documentation>
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</xs:annotation>
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<xs:complexType>
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<xs:simpleContent>
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<xs:extension base="xs:string">
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<xs:attribute name="ISOLanguageCode">
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<xs:annotation>
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<xs:documentation>Three-letter language code according to ISO 639-3 standared. Example: NOB for Norwegian.</xs:documentation>
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</xs:annotation>
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<xs:simpleType>
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<xs:restriction base="xs:string">
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<xs:length value="3"/>
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</xs:restriction>
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</xs:simpleType>
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</xs:attribute>
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</xs:extension>
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</xs:simpleContent>
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</xs:complexType>
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</xs:element>
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</xs:sequence>
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</xs:complexType>
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</xs:element>
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</xs:sequence>
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</xs:complexType>
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</xs:element>
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</xs:schema>
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AccountID;DescriptionNOB;DescriptionENG
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10;"Immaterielle eiendeler o.l.";"Intangible assets etc"
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11;"Tomter, bygninger og annen fast eiendom";"Land, buildings and other real property"
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12;"Transportmidler, inventar, maskiner o.l. ";"Means of transport, fixtures and fittings, machinery etc."
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13;"Finansielle anleggsmidler";"Financial fixed assets"
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14;"Varelager og forskudd til leverandører";"Inventory (stocks) and prepayments to suppliers"
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15;"Kortsiktige fordringer";"Short-term receivables"
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16;"Merverdiavgift, opptjente offentlige tilskudd o.l. ";"VAT (value-added tax), earned public grants etc."
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17;"Forskuddsbetalt kostnad, påløpt inntekt o.l. ";"Prepaid expenses, accrued income etc."
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18;"Kortsiktige finansinvesteringer";"Short-term financial investments"
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19;"Kontanter, bankinnskudd o.l.";"Cash in hand, bank deposits etc."
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20;"Egenkapital AS/ASA / Egenkapital andre foretak (inkl. samvirkeforetak)";"Equity, limited liability companies / Equity, other enterprises (including cooperative societies)"
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21;"Avsetning for forpliktelser";"Provisions for liabilities and charges"
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22;"Annen langsiktig gjeld";"Other long-term liabilities"
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23;"Kortsiktige konvertible lån, obligasjonslån og gjeld til kredittinstitusjoner";"Short-term convertible loans, bond loans and liabilities to financial institutions"
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24;"Leverandørgjeld";"Trade creditors"
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25;"Betalbar skatt";"Tax payable"
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26;"Skattetrekk og andre trekk";"Tax withholding and other deductions"
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27;"Skyldige offentlige avgifter";"Public duties payable"
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28;"Utbytte";"Dividends"
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29;"Annen kortsiktig gjeld";"Other current liabilities"
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30;"Salgsinntekt, avgiftspliktig";"Sales revenue, subject to VAT"
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31;"Salgsinntekt, avgiftsfri";"Sales revenue, not subject to VAT"
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32;"Salgsinntekt, unntatt avgiftsplikt";"Sales revenue, outside of VAT area"
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33;"Offentlig avgift vedrørende omsetning";"Government fees and taxes related to sales"
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34;"Offentlig tilskudd/refusjon";"Public grants/refunds"
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35;"Uopptjent inntekt";"Unearned income"
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36;"Leieinntekt";"Rental income"
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37;"Provisjonsinntekt";"Commission income"
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38;"Gevinst ved avgang av anleggsmidler (konto 380-384 samt 388-389). Verdiendring (konto 385-389).";"Profit on the sale of fixed assets (accounts 380-384 and 388-389). Change in value (accounts 385-389)."
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39;"Annen driftsrelatert inntekt";"Other operational income"
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40;"Forbruk av råvarer og innkjøpte halvfabrikata";"Consumption of raw materials and semi-manufactures"
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41;"Forbruk av varer under tilvirkning";"Consumption of work in progress"
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42;"Forbruk av ferdig tilvirkede varer";"Consumption of finished manufactured goods"
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43;"Forbruk av innkjøpte varer for videresalg";"Consumption of goods purchased for resale"
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45;"Fremmedytelse og underentreprise";"External services and subcontracts"
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46;"Annen varekostnad";"Other consumption of goods"
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49;"Annen periodisering";"Other accruals"
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50;"Lønn til ansatte";"Wages and salaries to employees"
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52;"Fordel i arbeidsforhold";"Benefit of employment"
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53;"Annen opplysningspliktig godtgjørelse";"Other reportable remuneration"
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54;"Arbeidsgiveravgift og pensjonskostnad";"Employers’ national insurance contributions and pension costs"
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55;"Annen kostnadsgodtgjørelse";"Other expense allowances"
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56;"Arbeidsgodtgjørelse til eiere o.l. ";"Labour remuneration to owners etc."
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57;"Offentlig tilskudd vedrørende arbeidskraft";"Public work grant"
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58;"Offentlig refusjon vedrørende arbeidskraft";"Public refunds related to labour"
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59;"Annen personalkostnad";"Other personnel costs"
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60;"Av- og nedskrivning";"Depreciation and write-downs"
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61;"Frakt og transportkostnad vedrørende salg";"Freight and transport costs related to sales"
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62;"Energi, brensel og vann vedrørende produksjon";"Energy, fuel and water related to production"
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63;"Kostnad lokaler";"Costs related to premises"
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64;"Leie maskiner, inventar, o.l. ";"Rental of machinery, fixtures, fittings etc."
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65;"Verktøy, inventar og driftsmateriale som ikke skal aktiveres";"Tools, fixtures, fittings and operating materials that are not to be capitalised"
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66;"Reparasjon og vedlikehold ";"Repair and maintenance"
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67;"Fremmed tjeneste";"External services"
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68;"Kontorkostnad, trykksak o.l. ";"Office costs, printed matter etc."
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69;"Telefon og porto o.l. ";"Telephone and postage etc."
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70;"Kostnad transportmidler";"Costs related to means of transport"
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71;"Kostnad og godtgjørelse for reise, diett, bil, o.l. ";"Costs and allowances for travel, subsistence, car etc."
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72;"Provisjonskostnad";"Commission charges"
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73;"Salgs-, reklame- og representasjonskostnader";"Selling-, advertising- and entertainment expenses"
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74;"Kontingent og gave";"Membership dues and gifts"
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75;"Forsikringspremie, garanti- og servicekostnad";"Insurance premiums, guarantee and service costs"
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76;"Lisens- og patentkostnad";"Licence- and patent costs"
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77;"Annen kostnad";"Other expenses"
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78;"Tap o.l. ";"Losses etc."
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79;"Periodiseringskonto";"Accruals account"
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80;"Finansinntekt";"Financial income"
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81;"Finanskostnad";"Financial expenses"
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83;"Skattekostnad på ordinært resultat";"Tax on ordinary result"
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84;"Ekstraordinær inntekt";"Extraordinary income"
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72
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85;"Ekstraordinær kostnad ";"Extraordinary expenses"
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86;"Skattekostnad på ekstraordinært resultat";"Tax on extraordinary result"
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88;"Årsresultat";"Net profit or loss for the year"
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89;"Overføringer og disponeringer";"Transfers and allocations"
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<?xml version="1.0" encoding="utf-8"?>
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<StandardAccounts xmlns:xsi="http://www.w3.org/2001/XMLSchema-instance" xsi:noNamespaceSchemaLocation="General_Ledger_Standard_Accounts.xsd">
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<Account>
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<AccountID>10</AccountID>
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<Description ISOLanguageCode="NOB">Immaterielle eiendeler o.l.</Description>
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<Description ISOLanguageCode="ENG">Intangible assets etc</Description>
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</Account>
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<Account>
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<AccountID>11</AccountID>
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<Description ISOLanguageCode="NOB">Tomter, bygninger og annen fast eiendom</Description>
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<Description ISOLanguageCode="ENG">Land, buildings and other real property</Description>
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</Account>
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<Account>
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<AccountID>12</AccountID>
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<Description ISOLanguageCode="NOB">Transportmidler, inventar, maskiner o.l.</Description>
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<Description ISOLanguageCode="ENG">Means of transport, fixtures and fittings, machinery etc.</Description>
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</Account>
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<Account>
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<AccountID>13</AccountID>
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<Description ISOLanguageCode="NOB">Finansielle anleggsmidler</Description>
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<Description ISOLanguageCode="ENG">Financial fixed assets</Description>
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</Account>
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<Account>
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<AccountID>14</AccountID>
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<Description ISOLanguageCode="NOB">Varelager og forskudd til leverandører</Description>
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<Description ISOLanguageCode="ENG">Inventory (stocks) and prepayments to suppliers</Description>
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</Account>
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<Account>
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<AccountID>15</AccountID>
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<Description ISOLanguageCode="NOB">Kortsiktige fordringer</Description>
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<Description ISOLanguageCode="ENG">Short-term receivables</Description>
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</Account>
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<Account>
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<AccountID>16</AccountID>
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<Description ISOLanguageCode="NOB">Merverdiavgift, opptjente offentlige tilskudd o.l.</Description>
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<Description ISOLanguageCode="ENG">VAT (value-added tax), earned public grants etc.</Description>
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</Account>
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<Account>
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<AccountID>17</AccountID>
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<Description ISOLanguageCode="NOB">Forskuddsbetalt kostnad, påløpt inntekt o.l.</Description>
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<Description ISOLanguageCode="ENG">Prepaid expenses, accrued income etc.</Description>
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</Account>
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<Account>
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<AccountID>18</AccountID>
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<Description ISOLanguageCode="NOB">Kortsiktige finansinvesteringer</Description>
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<Description ISOLanguageCode="ENG">Short-term financial investments</Description>
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</Account>
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<Account>
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<AccountID>19</AccountID>
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<Description ISOLanguageCode="NOB">Kontanter, bankinnskudd o.l.</Description>
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<Description ISOLanguageCode="ENG">Cash in hand, bank deposits etc.</Description>
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</Account>
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<Account>
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<AccountID>20</AccountID>
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<Description ISOLanguageCode="NOB">Egenkapital AS/ASA / Egenkapital andre foretak (inkl. samvirkeforetak)</Description>
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<Description ISOLanguageCode="ENG">Equity, limited liability companies / Equity, other enterprises (including cooperative societies)</Description>
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</Account>
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<Account>
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<AccountID>21</AccountID>
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<Description ISOLanguageCode="NOB">Avsetning for forpliktelser</Description>
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<Description ISOLanguageCode="ENG">Provisions for liabilities and charges</Description>
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</Account>
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<Account>
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<AccountID>22</AccountID>
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<Description ISOLanguageCode="NOB">Annen langsiktig gjeld</Description>
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<Description ISOLanguageCode="ENG">Other long-term liabilities</Description>
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</Account>
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<Account>
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<AccountID>23</AccountID>
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<Description ISOLanguageCode="NOB">Kortsiktige konvertible lån, obligasjonslån og gjeld til kredittinstitusjoner</Description>
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<Description ISOLanguageCode="ENG">Short-term convertible loans, bond loans and liabilities to financial institutions</Description>
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</Account>
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<Account>
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<AccountID>24</AccountID>
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<Description ISOLanguageCode="NOB">Leverandørgjeld</Description>
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<Description ISOLanguageCode="ENG">Trade creditors</Description>
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</Account>
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<Account>
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<AccountID>25</AccountID>
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<Description ISOLanguageCode="NOB">Betalbar skatt</Description>
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<Description ISOLanguageCode="ENG">Tax payable</Description>
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</Account>
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<Account>
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<AccountID>26</AccountID>
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85
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<Description ISOLanguageCode="NOB">Skattetrekk og andre trekk</Description>
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<Description ISOLanguageCode="ENG">Tax withholding and other deductions</Description>
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</Account>
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<Account>
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<AccountID>27</AccountID>
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<Description ISOLanguageCode="NOB">Skyldige offentlige avgifter</Description>
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<Description ISOLanguageCode="ENG">Public duties payable</Description>
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</Account>
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<Account>
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<AccountID>28</AccountID>
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<Description ISOLanguageCode="NOB">Utbytte</Description>
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<Description ISOLanguageCode="ENG">Dividends</Description>
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</Account>
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<Account>
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<AccountID>29</AccountID>
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<Description ISOLanguageCode="NOB">Annen kortsiktig gjeld</Description>
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<Description ISOLanguageCode="ENG">Other current liabilities</Description>
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</Account>
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<Account>
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|
+
<AccountID>30</AccountID>
|
|
105
|
+
<Description ISOLanguageCode="NOB">Salgsinntekt, avgiftspliktig</Description>
|
|
106
|
+
<Description ISOLanguageCode="ENG">Sales revenue, subject to VAT</Description>
|
|
107
|
+
</Account>
|
|
108
|
+
<Account>
|
|
109
|
+
<AccountID>31</AccountID>
|
|
110
|
+
<Description ISOLanguageCode="NOB">Salgsinntekt, avgiftsfri</Description>
|
|
111
|
+
<Description ISOLanguageCode="ENG">Sales revenue, not subject to VAT</Description>
|
|
112
|
+
</Account>
|
|
113
|
+
<Account>
|
|
114
|
+
<AccountID>32</AccountID>
|
|
115
|
+
<Description ISOLanguageCode="NOB">Salgsinntekt, unntatt avgiftsplikt</Description>
|
|
116
|
+
<Description ISOLanguageCode="ENG">Sales revenue, outside of VAT area</Description>
|
|
117
|
+
</Account>
|
|
118
|
+
<Account>
|
|
119
|
+
<AccountID>33</AccountID>
|
|
120
|
+
<Description ISOLanguageCode="NOB">Offentlig avgift vedrørende omsetning</Description>
|
|
121
|
+
<Description ISOLanguageCode="ENG">Government fees and taxes related to sales</Description>
|
|
122
|
+
</Account>
|
|
123
|
+
<Account>
|
|
124
|
+
<AccountID>34</AccountID>
|
|
125
|
+
<Description ISOLanguageCode="NOB">Offentlig tilskudd/refusjon</Description>
|
|
126
|
+
<Description ISOLanguageCode="ENG">Public grants/refunds</Description>
|
|
127
|
+
</Account>
|
|
128
|
+
<Account>
|
|
129
|
+
<AccountID>35</AccountID>
|
|
130
|
+
<Description ISOLanguageCode="NOB">Uopptjent inntekt</Description>
|
|
131
|
+
<Description ISOLanguageCode="ENG">Unearned income</Description>
|
|
132
|
+
</Account>
|
|
133
|
+
<Account>
|
|
134
|
+
<AccountID>36</AccountID>
|
|
135
|
+
<Description ISOLanguageCode="NOB">Leieinntekt</Description>
|
|
136
|
+
<Description ISOLanguageCode="ENG">Rental income</Description>
|
|
137
|
+
</Account>
|
|
138
|
+
<Account>
|
|
139
|
+
<AccountID>37</AccountID>
|
|
140
|
+
<Description ISOLanguageCode="NOB">Provisjonsinntekt</Description>
|
|
141
|
+
<Description ISOLanguageCode="ENG">Commission income</Description>
|
|
142
|
+
</Account>
|
|
143
|
+
<Account>
|
|
144
|
+
<AccountID>38</AccountID>
|
|
145
|
+
<Description ISOLanguageCode="NOB">Gevinst ved avgang av anleggsmidler (konto 380-384 samt 388-389). Verdiendring (konto 385-389).</Description>
|
|
146
|
+
<Description ISOLanguageCode="ENG">Profit on the sale of fixed assets (accounts 380-384 and 388-389). Change in value (accounts 385-389).</Description>
|
|
147
|
+
</Account>
|
|
148
|
+
<Account>
|
|
149
|
+
<AccountID>39</AccountID>
|
|
150
|
+
<Description ISOLanguageCode="NOB">Annen driftsrelatert inntekt</Description>
|
|
151
|
+
<Description ISOLanguageCode="ENG">Other operational income</Description>
|
|
152
|
+
</Account>
|
|
153
|
+
<Account>
|
|
154
|
+
<AccountID>40</AccountID>
|
|
155
|
+
<Description ISOLanguageCode="NOB">Forbruk av råvarer og innkjøpte halvfabrikata</Description>
|
|
156
|
+
<Description ISOLanguageCode="ENG">Consumption of raw materials and semi-manufactures</Description>
|
|
157
|
+
</Account>
|
|
158
|
+
<Account>
|
|
159
|
+
<AccountID>41</AccountID>
|
|
160
|
+
<Description ISOLanguageCode="NOB">Forbruk av varer under tilvirkning</Description>
|
|
161
|
+
<Description ISOLanguageCode="ENG">Consumption of work in progress</Description>
|
|
162
|
+
</Account>
|
|
163
|
+
<Account>
|
|
164
|
+
<AccountID>42</AccountID>
|
|
165
|
+
<Description ISOLanguageCode="NOB">Forbruk av ferdig tilvirkede varer</Description>
|
|
166
|
+
<Description ISOLanguageCode="ENG">Consumption of finished manufactured goods</Description>
|
|
167
|
+
</Account>
|
|
168
|
+
<Account>
|
|
169
|
+
<AccountID>43</AccountID>
|
|
170
|
+
<Description ISOLanguageCode="NOB">Forbruk av innkjøpte varer for videresalg</Description>
|
|
171
|
+
<Description ISOLanguageCode="ENG">Consumption of goods purchased for resale</Description>
|
|
172
|
+
</Account>
|
|
173
|
+
<Account>
|
|
174
|
+
<AccountID>45</AccountID>
|
|
175
|
+
<Description ISOLanguageCode="NOB">Fremmedytelse og underentreprise</Description>
|
|
176
|
+
<Description ISOLanguageCode="ENG">External services and subcontracts</Description>
|
|
177
|
+
</Account>
|
|
178
|
+
<Account>
|
|
179
|
+
<AccountID>46</AccountID>
|
|
180
|
+
<Description ISOLanguageCode="NOB">Annen varekostnad</Description>
|
|
181
|
+
<Description ISOLanguageCode="ENG">Other consumption of goods</Description>
|
|
182
|
+
</Account>
|
|
183
|
+
<Account>
|
|
184
|
+
<AccountID>49</AccountID>
|
|
185
|
+
<Description ISOLanguageCode="NOB">Annen periodisering</Description>
|
|
186
|
+
<Description ISOLanguageCode="ENG">Other accruals</Description>
|
|
187
|
+
</Account>
|
|
188
|
+
<Account>
|
|
189
|
+
<AccountID>50</AccountID>
|
|
190
|
+
<Description ISOLanguageCode="NOB">Lønn til ansatte</Description>
|
|
191
|
+
<Description ISOLanguageCode="ENG">Wages and salaries to employees</Description>
|
|
192
|
+
</Account>
|
|
193
|
+
<Account>
|
|
194
|
+
<AccountID>52</AccountID>
|
|
195
|
+
<Description ISOLanguageCode="NOB">Fordel i arbeidsforhold</Description>
|
|
196
|
+
<Description ISOLanguageCode="ENG">Benefit of employment</Description>
|
|
197
|
+
</Account>
|
|
198
|
+
<Account>
|
|
199
|
+
<AccountID>53</AccountID>
|
|
200
|
+
<Description ISOLanguageCode="NOB">Annen opplysningspliktig godtgjørelse</Description>
|
|
201
|
+
<Description ISOLanguageCode="ENG">Other reportable remuneration</Description>
|
|
202
|
+
</Account>
|
|
203
|
+
<Account>
|
|
204
|
+
<AccountID>54</AccountID>
|
|
205
|
+
<Description ISOLanguageCode="NOB">Arbeidsgiveravgift og pensjonskostnad</Description>
|
|
206
|
+
<Description ISOLanguageCode="ENG">Employers’ national insurance contributions and pension costs</Description>
|
|
207
|
+
</Account>
|
|
208
|
+
<Account>
|
|
209
|
+
<AccountID>55</AccountID>
|
|
210
|
+
<Description ISOLanguageCode="NOB">Annen kostnadsgodtgjørelse</Description>
|
|
211
|
+
<Description ISOLanguageCode="ENG">Other expense allowances</Description>
|
|
212
|
+
</Account>
|
|
213
|
+
<Account>
|
|
214
|
+
<AccountID>56</AccountID>
|
|
215
|
+
<Description ISOLanguageCode="NOB">Arbeidsgodtgjørelse til eiere o.l.</Description>
|
|
216
|
+
<Description ISOLanguageCode="ENG">Labour remuneration to owners etc.</Description>
|
|
217
|
+
</Account>
|
|
218
|
+
<Account>
|
|
219
|
+
<AccountID>57</AccountID>
|
|
220
|
+
<Description ISOLanguageCode="NOB">Offentlig tilskudd vedrørende arbeidskraft</Description>
|
|
221
|
+
<Description ISOLanguageCode="ENG">Public work grant</Description>
|
|
222
|
+
</Account>
|
|
223
|
+
<Account>
|
|
224
|
+
<AccountID>58</AccountID>
|
|
225
|
+
<Description ISOLanguageCode="NOB">Offentlig refusjon vedrørende arbeidskraft</Description>
|
|
226
|
+
<Description ISOLanguageCode="ENG">Public refunds related to labour</Description>
|
|
227
|
+
</Account>
|
|
228
|
+
<Account>
|
|
229
|
+
<AccountID>59</AccountID>
|
|
230
|
+
<Description ISOLanguageCode="NOB">Annen personalkostnad</Description>
|
|
231
|
+
<Description ISOLanguageCode="ENG">Other personnel costs</Description>
|
|
232
|
+
</Account>
|
|
233
|
+
<Account>
|
|
234
|
+
<AccountID>60</AccountID>
|
|
235
|
+
<Description ISOLanguageCode="NOB">Av- og nedskrivning</Description>
|
|
236
|
+
<Description ISOLanguageCode="ENG">Depreciation and write-downs</Description>
|
|
237
|
+
</Account>
|
|
238
|
+
<Account>
|
|
239
|
+
<AccountID>61</AccountID>
|
|
240
|
+
<Description ISOLanguageCode="NOB">Frakt og transportkostnad vedrørende salg</Description>
|
|
241
|
+
<Description ISOLanguageCode="ENG">Freight and transport costs related to sales</Description>
|
|
242
|
+
</Account>
|
|
243
|
+
<Account>
|
|
244
|
+
<AccountID>62</AccountID>
|
|
245
|
+
<Description ISOLanguageCode="NOB">Energi, brensel og vann vedrørende produksjon</Description>
|
|
246
|
+
<Description ISOLanguageCode="ENG">Energy, fuel and water related to production</Description>
|
|
247
|
+
</Account>
|
|
248
|
+
<Account>
|
|
249
|
+
<AccountID>63</AccountID>
|
|
250
|
+
<Description ISOLanguageCode="NOB">Kostnad lokaler</Description>
|
|
251
|
+
<Description ISOLanguageCode="ENG">Costs related to premises</Description>
|
|
252
|
+
</Account>
|
|
253
|
+
<Account>
|
|
254
|
+
<AccountID>64</AccountID>
|
|
255
|
+
<Description ISOLanguageCode="NOB">Leie maskiner, inventar, o.l.</Description>
|
|
256
|
+
<Description ISOLanguageCode="ENG">Rental of machinery, fixtures, fittings etc.</Description>
|
|
257
|
+
</Account>
|
|
258
|
+
<Account>
|
|
259
|
+
<AccountID>65</AccountID>
|
|
260
|
+
<Description ISOLanguageCode="NOB">Verktøy, inventar og driftsmateriale som ikke skal aktiveres</Description>
|
|
261
|
+
<Description ISOLanguageCode="ENG">Tools, fixtures, fittings and operating materials that are not to be capitalised</Description>
|
|
262
|
+
</Account>
|
|
263
|
+
<Account>
|
|
264
|
+
<AccountID>66</AccountID>
|
|
265
|
+
<Description ISOLanguageCode="NOB">Reparasjon og vedlikehold</Description>
|
|
266
|
+
<Description ISOLanguageCode="ENG">Repair and maintenance</Description>
|
|
267
|
+
</Account>
|
|
268
|
+
<Account>
|
|
269
|
+
<AccountID>67</AccountID>
|
|
270
|
+
<Description ISOLanguageCode="NOB">Fremmed tjeneste</Description>
|
|
271
|
+
<Description ISOLanguageCode="ENG">External services</Description>
|
|
272
|
+
</Account>
|
|
273
|
+
<Account>
|
|
274
|
+
<AccountID>68</AccountID>
|
|
275
|
+
<Description ISOLanguageCode="NOB">Kontorkostnad, trykksak o.l.</Description>
|
|
276
|
+
<Description ISOLanguageCode="ENG">Office costs, printed matter etc.</Description>
|
|
277
|
+
</Account>
|
|
278
|
+
<Account>
|
|
279
|
+
<AccountID>69</AccountID>
|
|
280
|
+
<Description ISOLanguageCode="NOB">Telefon og porto o.l.</Description>
|
|
281
|
+
<Description ISOLanguageCode="ENG">Telephone and postage etc.</Description>
|
|
282
|
+
</Account>
|
|
283
|
+
<Account>
|
|
284
|
+
<AccountID>70</AccountID>
|
|
285
|
+
<Description ISOLanguageCode="NOB">Kostnad transportmidler</Description>
|
|
286
|
+
<Description ISOLanguageCode="ENG">Costs related to means of transport</Description>
|
|
287
|
+
</Account>
|
|
288
|
+
<Account>
|
|
289
|
+
<AccountID>71</AccountID>
|
|
290
|
+
<Description ISOLanguageCode="NOB">Kostnad og godtgjørelse for reise, diett, bil, o.l.</Description>
|
|
291
|
+
<Description ISOLanguageCode="ENG">Costs and allowances for travel, subsistence, car etc.</Description>
|
|
292
|
+
</Account>
|
|
293
|
+
<Account>
|
|
294
|
+
<AccountID>72</AccountID>
|
|
295
|
+
<Description ISOLanguageCode="NOB">Provisjonskostnad</Description>
|
|
296
|
+
<Description ISOLanguageCode="ENG">Commission charges</Description>
|
|
297
|
+
</Account>
|
|
298
|
+
<Account>
|
|
299
|
+
<AccountID>73</AccountID>
|
|
300
|
+
<Description ISOLanguageCode="NOB">Salgs-, reklame- og representasjonskostnader</Description>
|
|
301
|
+
<Description ISOLanguageCode="ENG">Selling-, advertising- and entertainment expenses</Description>
|
|
302
|
+
</Account>
|
|
303
|
+
<Account>
|
|
304
|
+
<AccountID>74</AccountID>
|
|
305
|
+
<Description ISOLanguageCode="NOB">Kontingent og gave</Description>
|
|
306
|
+
<Description ISOLanguageCode="ENG">Membership dues and gifts</Description>
|
|
307
|
+
</Account>
|
|
308
|
+
<Account>
|
|
309
|
+
<AccountID>75</AccountID>
|
|
310
|
+
<Description ISOLanguageCode="NOB">Forsikringspremie, garanti- og servicekostnad</Description>
|
|
311
|
+
<Description ISOLanguageCode="ENG">Insurance premiums, guarantee and service costs</Description>
|
|
312
|
+
</Account>
|
|
313
|
+
<Account>
|
|
314
|
+
<AccountID>76</AccountID>
|
|
315
|
+
<Description ISOLanguageCode="NOB">Lisens- og patentkostnad</Description>
|
|
316
|
+
<Description ISOLanguageCode="ENG">Licence- and patent costs</Description>
|
|
317
|
+
</Account>
|
|
318
|
+
<Account>
|
|
319
|
+
<AccountID>77</AccountID>
|
|
320
|
+
<Description ISOLanguageCode="NOB">Annen kostnad</Description>
|
|
321
|
+
<Description ISOLanguageCode="ENG">Other expenses</Description>
|
|
322
|
+
</Account>
|
|
323
|
+
<Account>
|
|
324
|
+
<AccountID>78</AccountID>
|
|
325
|
+
<Description ISOLanguageCode="NOB">Tap o.l.</Description>
|
|
326
|
+
<Description ISOLanguageCode="ENG">Losses etc.</Description>
|
|
327
|
+
</Account>
|
|
328
|
+
<Account>
|
|
329
|
+
<AccountID>79</AccountID>
|
|
330
|
+
<Description ISOLanguageCode="NOB">Periodiseringskonto</Description>
|
|
331
|
+
<Description ISOLanguageCode="ENG">Accruals account</Description>
|
|
332
|
+
</Account>
|
|
333
|
+
<Account>
|
|
334
|
+
<AccountID>80</AccountID>
|
|
335
|
+
<Description ISOLanguageCode="NOB">Finansinntekt</Description>
|
|
336
|
+
<Description ISOLanguageCode="ENG">Financial income</Description>
|
|
337
|
+
</Account>
|
|
338
|
+
<Account>
|
|
339
|
+
<AccountID>81</AccountID>
|
|
340
|
+
<Description ISOLanguageCode="NOB">Finanskostnad</Description>
|
|
341
|
+
<Description ISOLanguageCode="ENG">Financial expenses</Description>
|
|
342
|
+
</Account>
|
|
343
|
+
<Account>
|
|
344
|
+
<AccountID>83</AccountID>
|
|
345
|
+
<Description ISOLanguageCode="NOB">Skattekostnad på ordinært resultat</Description>
|
|
346
|
+
<Description ISOLanguageCode="ENG">Tax on ordinary result</Description>
|
|
347
|
+
</Account>
|
|
348
|
+
<Account>
|
|
349
|
+
<AccountID>84</AccountID>
|
|
350
|
+
<Description ISOLanguageCode="NOB">Ekstraordinær inntekt</Description>
|
|
351
|
+
<Description ISOLanguageCode="ENG">Extraordinary income</Description>
|
|
352
|
+
</Account>
|
|
353
|
+
<Account>
|
|
354
|
+
<AccountID>85</AccountID>
|
|
355
|
+
<Description ISOLanguageCode="NOB">Ekstraordinær kostnad</Description>
|
|
356
|
+
<Description ISOLanguageCode="ENG">Extraordinary expenses</Description>
|
|
357
|
+
</Account>
|
|
358
|
+
<Account>
|
|
359
|
+
<AccountID>86</AccountID>
|
|
360
|
+
<Description ISOLanguageCode="NOB">Skattekostnad på ekstraordinært resultat</Description>
|
|
361
|
+
<Description ISOLanguageCode="ENG">Tax on extraordinary result</Description>
|
|
362
|
+
</Account>
|
|
363
|
+
<Account>
|
|
364
|
+
<AccountID>88</AccountID>
|
|
365
|
+
<Description ISOLanguageCode="NOB">Årsresultat</Description>
|
|
366
|
+
<Description ISOLanguageCode="ENG">Net profit or loss for the year</Description>
|
|
367
|
+
</Account>
|
|
368
|
+
<Account>
|
|
369
|
+
<AccountID>89</AccountID>
|
|
370
|
+
<Description ISOLanguageCode="NOB">Overføringer og disponeringer</Description>
|
|
371
|
+
<Description ISOLanguageCode="ENG">Transfers and allocations</Description>
|
|
372
|
+
</Account>
|
|
373
|
+
</StandardAccounts>
|