1. Localizations for Brazil Implementation Guide
  2. Registers and Fields for Block M

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 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 bookkeeping

  • 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

Corporate 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.