saft 0.1.1
This diff represents the content of publicly available package versions that have been released to one of the supported registries. The information contained in this diff is provided for informational purposes only and reflects changes between package versions as they appear in their respective public registries.
- 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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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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<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>
|
|
103
|
+
<Account>
|
|
104
|
+
<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>
|