This appendix contains the following topics:
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. |
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:
|
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:
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:
|
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:
|
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:
|
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:
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:
|
I990 | 1 | REG | Fixed value of I990. |
I990 | 2 | QTD_LIN_I | Total lines in Block I. |
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:
|
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. |
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:
|
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:
|
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:
|
M020 | 6 | Form_tribut | Indicates the tributation type. Values are:
|
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:
|
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:
|
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:
|
M030 | 1 | REG | Fixed value of M030. |
M030 | 2 | IND_PER | Periodicity detail level. Values are:
|
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:
|
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:
|
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:
|
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:
|
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:
|
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:
|
M155 | 33 | VL_SLD_FIN_SOC | Indicates the corporate final balance. |
M155 | 34 | IND_DC_FIN_SOC | Final balance status indicator. Values are:
|
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:
|
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:
|
|
M990 | 1 | REG | Fixed value of M990. |
M990 | 2 | QTD_LIN_J | Total lines in Block M. |
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:
|
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. |