E Fields for Blocks and Registers for SPED FCont

This appendix contains the following topics:

E.1 Registers and Fields for Block 0

Block 0 gives the information about the company. Registers in the block are:

  • Register 0000: Flat file opening and company identification.

This table describes the fields in each register of Block 0:

Register Number Field Number Field Name Description
0000 1 REG Fixed value of 0000.
0000 2 ID_ARQ Fixed value of LALU.
0000 3 DT_INI The first calendar day of the quarter/year being processed, as entered in the P76B940 program.
0000 4 DT_FIN The last calendar day of the quarter/year being processed, as entered in the P76B940 program.
0000 5 NOME Mailing name of the legal company from F0111.MLNM.
0000 6 CNPJ Tax payer identification from F0101.TAX.
0000 7 UF The state of the company registration code from UDC 00/S.
0000 8 IE If the contributor is an individual entity (1, 4, or P) then the word Isento; if not, the state code in F0101.ABTX2.
0000 9 COD_MUN The city code associated with the address book number as set up in the supplemental database program (P0092). Data Type $J based on the UDC 76B/FC.
0000 10 IM Unique identifier of the city, where the company is registered, from F76011.BMUN.
0000 11 IND_SIT_ESP Special situation indicator for the company (UDC 76B/SI), as set up in the P76B010 program.
0000 12 IND_SIT_INI_PER Initial period indicator, retrieved from F76B836.B76FPBI.

E.2 Registers and Fields for Block I

Block I gives the information about accounting journals, which includes bookkeeping, auxiliary books, accounts specific data, periodic and daily balances, and accounting journals of the company. Registers in the block are:

  • Register I001: Block I opening.

  • Register I050: Chart of accounts.

  • Register I051: Referential chart of accounts.

    Only analytical accounts appear in this register.

  • Register I075: Standard historic table.

    The system does not generate this register.

  • Register I100: Cost centers.

  • Register I150: Periodic balances - Periodic identification.

  • Register I155: Periodic balances details.

  • Register I200: Accounting journal.

  • Register I250: Journal entry lines.

  • Register I350: P/L accounts balance before closing - Date identification.

  • Register I355: P/L accounts details before closing.

  • Register I990: Block I closing.

This table describes the fields in each register of Block I:

Register Number Field Number Field Name Description
I001 1 REG Fixed value of I001.
I001 2 IND_DAD Movement indicator. Values are:

  • 0: Block with data reported.

  • 1: Block without data reported.
I050 1 REG Fixed value of I050.
I050 2 DT_ALT The inclusion or change date from F0901.UPMJ. If the value for UPMJ is greater than the first period reported, the system overwrites it with the first day of the range date entered by the user in the extraction program (P76B940).
I050 3 COD_NAT Account group code assigned to the account in the P76B925 program. The account group code can be 01, 02, 03, 04, 05, or 09 (validated against UDC (76B/GA).
I050 4 IND_CTA Account type indicator. Values are:

  • S: Resumed (Sintetica) (accounts group).

  • A: Analytic (account).

If the posting edit code for the account is N, then the system populates the value S. Otherwise, A is populated.
I050 5 NÍVEL Account level from F0901.GMLDA.
I050 6 COD_CTA The MCU.OBJ.SUB (GL account) for each reported account.
I050 7 COD_CTA_SUP The parent account for the accounts in field 6.
I050 8 CTA Account name from F0901 DL01.
I051 1 REG Fixed value of I051.
I051 2 COD_ENT _REF The code from UDC 76B/RA that identifies the entity responsible for the referential chart of accounts.
I051 3 COD_CCUS Cost center code from F0901 MCU.
I051 4 COD_CTA_REF The referential account code that you associated to a GL account number in the P76B926 program.
I100 1 REG Fixed value of I100.
I100 2 DT_ALT The inclusion or change date from F0006.UPMJ. If UPMJ is greater than the first period reported, it will be overridden with the first day of the range date entered by the user in the extraction program P76B940.
I100 3 COD_CCUS Account cost center code from F0911.MCU.
I100 4 CCUS Costs center name from F0006.DLO1.
I150 1 REG Fixed value of I150.
I150 2 DT_INI The first calendar day of the quarter/year being processed, as entered in the P76B940 program.
I150 3 DT_FIN The last calendar day of the quarter/year being processed, as entered in the P76B940 program.
I155 1 REG Fixed value of I155.
I155 2 COD_CTA Analytic account code from MCU.OBJ.SUB.
I155 3 COD_CCUS Account cost center code.
I155 4 VL_SLD_INI Beginning periodic balance value calculated from the balances in the F0902 table.

If several lines of the File are considered, the amounts will be summed. Amounts will always be positive.
I155 5 IND_DC_INI Beginning balance status indicator. Values are:

  • D: Debtor. Amount in the VL_SLD_INI field is positive.

  • C: Creditor. Amount in the VL_SLD_INI field is negative.
I155 6 VL_DEB Periodic debit total value from F0911.GLAA. It is the sum of all positive transactions impacting the account noted in item analytic account code of this register.
I155 7 VL_CRED Periodic credit total value from F0911.GLAA. It is the sum of all negative transactions impacting the amount noted in item analytic account code of this register.

If no balances exist, the system populates this field with zeros.
I155 8 VL_SLD_FIN Balance amount for the period.

If no balances exist, the system populates this field with zeros.
I155 9 IND_DC_FIN Final balance status indicator. Values are:

  • D: Debtor.

  • C: Creditor.
I200 1 REG Fixed value of I200.
I200 2 NUM_LCTO Concatenates the batch number, batch type, GL date, document type and number from the F0911 table.
I200 3 DT_LCTO Indicates the G/L date, from the F0911 table.
I200 4 VL_LCTO The sum of all positive amounts of the journal entries for the batch and G/L date.
I200 5 IND_LCTO Journal type indicator from F76B835.B76FCAO (values from UDC 76B/FA). Values are:

  • EF: Fiscal Close Journal Entries

  • F: Regarded Journal Entries

  • IF: Adjustment Journal Entry (Beginning Balance Fiscal)

  • IS: Adjustment Journal Entry (Beginning Balance Corporate)

  • TF: Fiscal Balance Transfer

  • TR: Difference Transfer Journals

  • TS: Corporate Balance Transfer

  • X: Disregarded Journal Entries
I250 1 REG Fixed value of I250.
I250 2 COD_CTA Analytic account code from MCU.OBJ.SUB.
I250 3 COD_CCUS Account cost center code from F0911.MCU.
I250 4 VL_DC Total amount for the account. It is the sum of all amounts for the account included in the document type and number, which is entered in NUM_ARQ.
I250 5 IND_DC Journal entry line nature. Values are:

  • D: Debtor.

  • C: Creditor.

If the amount resulted to populate amount in Journal entry Line Amount (item 4) is negative then the value will be C else, D.
I250 6 NUM_ARQ Document number and document type from the F0911 table.
I250 7 COD_HIST_PAD Standard historic code.

The system does not populate this field.
I250 8 HIST Journal entry description from F0911.GLEXA.
I250 9 COD_PART Participant company number for the journal entry line from F0911. Applicable only if the account is related to a participant company.
I350 1 REG Fixed value of I350
I350 2 DT_RES Date of P/L assessment. Last day of the processed quarter/year. Format is DDMMYYYY.
I355 1 REG Fixed value of I355.
I355 2 COD_CTA P/L analytical account code from MCU.OBJ.SUB.
I355 3 COD_CCUS Account cost center code (MCU).
I355 4 VL_CTA Ending balance amount before the closing accounting journal.
I355 5 IND_DC Ending balance status indicator. Values are:

  • D: Debtor.

  • C: Creditor.
I990 1 REG Fixed value of I990.
I990 2 QTD_LIN_I Total lines in Block I.

E.3 Registers and Fields for Block J

Block J includes information about accounting statements, balance sheets, and signatory information. Registers in the block are:

  • Register J001: Block J opening.

  • Register J930: Bookkeeping signatories identification.

  • Register J990: Block J closing.

This table describes the fields in each register of Block J:

Register Number Field Number Field Name Description
J001 1 REG Fixed value of J001.
J001 2 IND_DAD Movement indicator. Values are:

  • 0: Block with data reported.

  • 1: Block without data reported.
J930 1 REG Fixed value of J930.
J930 2 IDENT_NOM Mailing name of the signatory related to the job. You enter the signatories in the P76B010 program and can modify them before running a job in the P76B940 program.
J930 3 IDENT_CPF CPF (federal person taxpayer ID) from F76011.AIBCPF or F0101.TAX for the signatory.
J930 4 IDENT_QUALIF The description of the signatory qualification from UDC 76B/SG as entered in the P76B940 program (from table F76B945).
J930 5 COD_ASSIM The signatory code from the UDC 76B/SG.
J930 6 IND_CRC If the value in the COD_ASSIM field is 900, then the accountant inscription number must be entered in the book inscription F76B140 when the inscription type is 30.
J990 1 REG Fixed value of J990.
J990 2 QTD_LIN_J Total lines in Block J.

E.4 Registers and Fields for Block M

Block M includes information about the FCONT quarter balances detail and recovered adjustments for the SPED FCont. Registers in the block are:

  • Register M001: Block M opening.

  • Register M020: Juridic person qualification.

  • Register M025: Initial balances for recovered equity accounts.

    Register M030: Assessment quarter identification.

  • Register M155: FCont quarter balances detail.

  • Register M355: Income accounts detail balances before closing.

  • Register M990: Block M closing.

This table describes the fields in each register of Block M:

Register Number Field Number Field Name Description
M001 1 REG Fixed value of M001.
M001 2 IND_DAD Movement indicator. Values are:

  • 0: Block with data reported.

  • 1: Block without data reported.
M020 1 REG Fixed value of M020.
M020 2 QUALI_PJ Juridic person qualification from F76B026 (values from UDC 76B/JQ).
M020 3 TIPO_ESCRIT File emission type. Values are:

  • 0: Original

  • 1: Rectification
M020 4 Nro_Rec_Anterior Previous Bookkeeping number (only informed when TIPO_ESCRIT is equal to 1).
M020 5 Form_apur Indicates the the periodicity detail level. Values are:

  • A: Year

  • T: Quarter
M020 6 Form_tribut Indicates the tributation type. Values are:

  • 1: Real

  • 2: Arbitrated Real

  • 3: Assumed Real (quarterly)

  • 4: Assumed Real Arbitrated (quarterly)
M020 7 TRIM_Luc_Arb Quarter with arbitrated earning identification. It has four positions, one for each quarter of the year.
M020 8 TIPO_ESCRIT Indicates the tributation type for each quarter. Values are:

  • 0: Off period bookkeepping

  • 1: Real

  • 2: Arbitrated

  • 3: Assumed (only quarterly)

  • 4: Inactive (only quarterly)
M025 1 REG Fixed value of M025.
M025 2 COD_CTA The MCU.OBJ.SUB (GL account) foreach reported account.
M025 3 COD_CCUS Cost center code from F0901MCU.
M025 4 COD_CTA_REF The referential account code that you associated to a GL account number in the P76B926 program.
M025 5 VL_SLD_FIN_FC Fiscal final balance from previous period (retrieved from table F76B837).
M025 6 IND_DC_FIN_FC Final balance indicator. Values are:

  • D: Debtor.

  • C: Creditor.
M025 7 VL_SLD_FIN_SOC Corporate final balance from previous period (retrieved from table F76B837).
M025 8 IND_DC_FIN_SOC Corporate final balance indicator. Values are:

  • D: Debtor.

  • C: Creditor.
M030 1 REG Fixed value of M030.
M030 2 IND_PER Periodicity detail level. Values are:

  • A00: Year

  • T01: First Quarter

  • T02: Second Quarter

  • T03: Third Quarter

  • T04: Fourth Quarter
M030 3 VL_LUC_LIQ Total income/loss amount of the accounting period based on final fiscal values calculated in register M155.
M030 4 IND_LUC_LIQ Result indicator for the period. Values are:

  • D: Loss

  • C: Income
M155 1 REG Fixed value of M155.
M155 2 COD_CTA The MCU.OBJ.SUB (GL account) foreach reported account.
M155 3 COD_CCUS Cost center code from F0901MCU.
M155 4 COD_CTA_REF The referential account code that you associated to a GL account number in the P76B926 program.
M155 5 VL_SLD_INI_SOC_ANT Corporate initial balance for IS adjustments (from F65B837).
M155 6 IND_DC_INI_SOC_ANT Corporate initial balance indicator for IS adjustments. Values are:

  • D: Debtor

  • C: Creditor
M155 7 VL_IS_DEB Launched Debit entry values as type IS
M155 8 VL_IS_CRED Launched Credit entry values as type IS
M155 9 VL_SLD_INI_SOC Corporate adjustment initial balance from F76B837 table.
M155 10 IND_DC_INI_SOC Coorporate Initial balance indicator. Values are:

  • D: Debtor

  • C: Creditor
M155 11 VL_SLD_INI_FC_ANT Fiscal initial balance value for IF adjustments.
M155 12 IND_DC_INI_FC_ANT Fiscal initial balance indicator for IF adjustments. Values are:

  • D: Debtor

  • C: Creditor
M155 13 VL_IF_DEB Launched Debit entry values as type IF.
M155 14 VL_IF_CRED Launched Credit entry values as type IF.
M155 15 VL_SLD_INI_FC Fiscal adjustment initial balance.
M155 16 IND_DC_INI_FC Fiscal initial balance indicator. Values are:

  • D: Debtor

  • C: Creditor
M155 17 VL_DEB_CONTABIL Debit accounting entries.

Calculated with corporate debts and credits (from table F76B845).
M155 18 VL_CRED_CONTABIL Credit accounting entries.

Calculated with corporate debts and credits (from table F76B845).
M155 19 VL_DEB_FCONT_E Indicates debits exclusion entries.
M155 20 VL_CRED_FCONT_E Indicates credit exclusion entries.
M155 21 VL_DEB_FCONT_I Indicates debit inclusion entries.
M155 22 VL_CRED_FCONT_I Indicates credit inclusion entries.
M155 23 VL_TR_DEB Launched debit entry values as type TR.
M155 24 VL_TR_CRED Launched credit entry values as type TR.
M155 25 VL_TF_DEB Launched debit entry values as type TF.
M155 26 VL_TF_CRED Launched credit entry values as type TF.
M155 27 VL_TS_DEB Launched debit entry values as type TS.
M155 28 VL_TS_CRED Launched credit entry values as type TS.
M155 29 VL_EF_DEB Launched debit entry values as type EF.
M155 30 VL_EF_CRED Launched credit entry values as type EF.
M155 31 VL_SLD_FIN_FC Indicates the fiscal final balance.
M155 32 IND_DC_FIN_FC Final balance status indicator. Values are:

  • D: Debtor

  • C: Creditor
M155 33 VL_SLD_FIN_SOC Indicates the corporate final balance.
M155 34 IND_DC_FIN_SOC Final balance status indicator. Values are:

  • D: Debtor

  • C: Creditor
M355 1 REG Fixed value of M355.
M355 2 COD_CTA The MCU.OBJ.SUB (GL account) foreach reported account. Retrieved from register I355.
M355 3 COD_CCUS Cost center code from F0901MCU. Retrieved from register I355.
M355 4 COD_CTA_REF The referential account code that you associated to a GL account number in the P76B926 program.
M355 5 VL_SLD_FIN_SOC Indicates the corporate final balance calculated at register M355.
M355 6 IND_DC_FIN_FC Final balance status indicator. Values are:

  • D: Debtor

  • C: Creditor
M355 7 VL_DEB_FCONT_E Indicates exclusion debits calculated at M355.
M355 8 VL_CRED_FCONT_E Indicates exclusion credits calculated at M355.
M355 9 VL_DEB_FCONT_I Indicates inclusion debits calculated at M355.
M355 10 VL_CRED_FCONT_I Indicates inclusion credits calculated at M355.
M355 11 VL_SLD_FIN_FC_AL Indicates the final fiscal balance calculated at register M355.
M355   IND_DC_FIN_FC_AL Final balance status indicator. Values are:

  • D: Debtor

  • C: Creditor
M990 1 REG Fixed value of M990.
M990 2 QTD_LIN_J Total lines in Block M.

E.5 Registers and Fields for Block 9

Block 9 gives information about the control and flat file closing, which includes quantity of records and closing information. Registers in the block are:

  • Register 9001: Block 9 opening.

  • Register 9900: File registries.

  • Register 9990: Block 9 closing.

  • Register 9999: Flat file closing.

This table describes the fields in each register of Block 9:

Register Number Field Number Field Name Description
9001 1 REG Fixed value of 9001.
9001 2 IND_DAD Movement indicator. Values are:

  • 0: Block with data reported.

  • 1: Block without data reported.
9900 1 REG Fixed value of 9900.
9900 2 REG_BLC Quantity of registers included for each register.
9900 3 QTD_REG_BLC Total number of lines by register, for each register identified in the REG_BLC field.
9990 1 REG Fixed value of 9990.
9990 2 QTD_LIN_9 Total number of lines included in Block 9.
9999 1 REG Fixed value of 9999.
9999 2 QTD_LIN Total number of lines included in the flat file.