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[null,"De conformidad con el artículo 772-1 del Estatuto Tributario, la Parte 7 del Libro 1 del Decreto 1625 de 2016, Único Reglamentario en Materia Tributaria, sustituida por el Decreto 1998 del 30 de noviembre de 2017, y la Resolución 052 del 30 de octubre de 2018, modificada por la resolución 000071 del 28 de octubre de 2019, los contribuyentes del impuesto sobre la renta y complementario, obligados a llevar contabilidad o quienes de manera voluntaria decidan llevar contabilidad, deberán llevar un sistema de control o conciliaciones de las diferencias que surjan entre la aplicación de los nuevos marcos técnicos normativos contables y las disposiciones del estatuto tributario.\n\nDicha conciliación está conformada por “El control de detalle” que corresponde a la herramienta de control que de manera autónoma implemente el contribuyente y por el Reporte de conciliación fiscal.\n\nEl presente Formato 2516 corresponde al Reporte de Conciliación fiscal que deberá ser diligenciado por todos los contribuyentes que declaran mediante el formulario 110 y conservado por el término de firmeza de la declaración de renta y complementario a la cual corresponde, para colocarlo a disposición de la Unidad Administrativa Especial Dirección de Impuestos y Aduanas Nacionales – DIAN- cuando ésta lo requiera.\n\nAdicionalmente, los contribuyentes que en el año gravable 2019 hayan obtenido ingresos brutos ordinarios y extraordinarios (incluyendo ingresos por ganancias ocasionales y rentas pasivas por Entidades Controladas del Exterior sin Residencia Fiscal en Colombia - ECE) iguales o superiores a 45.000 UVT ($1.542.150.000) deben presentar este reporte a través de los Servicios Informáticos SI.\n\nEste formato está conformado por las siguientes secciones, las cuales no requieren un orden específico de diligenciamiento, pero deben ser llenadas con los datos que de acuerdo a cada caso específico deban ser reportados, a fin de que no se presenten inconsistencias al momento de generar el archivo xml (por ejemplo, si en la sección H2 (ESF - Patrimonio) tiene algún valor por activo o pasivo por impuesto diferido, se debe diligenciar la sección H4 (Impuesto Diferido), debido a que en la validación se verifica que los saldos totales por estos conceptos en las dos secciones sean coincidentes).\n\nCarátula: esta sección registra los datos básicos del contribuyente y se responde con SI o NO las preguntas concretas, las cuales ayudan a interpretar las cifras de la conciliación.  En esta sección se selecciona también la tarifa o tarifas a las cuales tributa durante este período gravable (Ej: 33% tarifa general, 20% para usuarios de zona franca, etc.). \n\nESF – Patrimonio: registra los datos de los saldos contables del Estado de Situación Financiera, así como las diferencias resultantes por reconocimiento, medición, beneficios o limitaciones fiscales, entre la base contable y la base fiscal que se reportan como menor valor fiscal y/o mayor valor fiscal, obteniendo como resultado el valor fiscal, que debe corresponder al declarado en la declaración de renta y complementario.\n\nERI - Renta Líquida: registra los datos de los saldos contables del Estado de Resultados y el Otro Resultado Integral junto con las diferencias resultantes por reconocimiento, medición, beneficios o limitaciones fiscales, entre la base contable y la base fiscal (menor valor fiscal y/o mayor valor fiscal), para obtener el valor fiscal de los ingresos, costos y gastos y la renta o pérdida líquida. Esta versión incluye la sección RENTA LIQUIDA POR TARIFA donde se debe desagregar el valor fiscal de acuerdo con la tarifa o tarifas que le apliquen de manera que el prevalidador pueda calcular el impuesto de renta y complementario correspondiente. \n\nImpuesto Diferido: información esencialmente contable, que se diligencia por una parte con los valores de las bases contables y fiscales de los activos y pasivos que dan lugar al impuesto diferido, y por otra, con los saldos contables del activo y pasivo por impuesto diferido registrados al 31 de diciembre del año 2019 y la misma fecha del año anterior.  Esta sección incluye además el reporte de los activos por créditos tributarios (saldos a favor e impuestos pagados en el exterior) y el movimiento de las pérdidas fiscales y los excesos de renta presuntiva. \n\nIngresos y Facturación: información netamente financiera donde se pueden conciliar las diferencias -si las hay- que se puedan presentar entre la facturación emitida en el período y el registro del devengo contable del ingreso.\nActivos Fijos: reporte contable y fiscal de la información de los activos del contribuyente, de acuerdo con los conceptos detallados.\n\nResumen ESF – ERI: sección que se diligencia de forma automática con los datos de las secciones ESF – Patrimonio y ERI - Renta Líquida y que permite verificar con los estados financieros y la declaración de renta y complementario, si éstas secciones han sido diligenciados correctamente.\n\nPara el diligenciamiento tenga en cuenta que los valores se reportan en pesos colombianos, sin aproximaciones ni decimales y que solo se requiere diligenciar las celdas en las que es necesario reportar algún valor; las demás se pueden dejar en blanco.  Para mayor detalle, remítase al Anexo 3 de la Resolución 000071 del 28 de octubre de 2019 “Guía diligenciamiento Reporte de Conciliación fiscal Anexo Formulario 110 Formato 2516 – Versión 3”\n"]

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["Numero Formatos",5]
["Hoja","Rango Casillas Limpiar"]
["H2 (ESF - Patrimonio)","G12:J14|G17:J29|G31:J37|G40:J51|G53:J60|G62:J72|G74:J77|G79:J82|G83:H83|G85:J93|G96:J105|G107:J112|G114:J117|G119:J122|G125:J131|G133:J139|G141:J142|J143|G147:J158|G160:J162|G164:J168|G170:J172|G173:H173|G175:J178|G180:H190|G192:J195|G197:J203|J204|G209:H224|G226:H229|G231:H237|G239:H240|G242:H245|G248:H259|K249|K254"]
["H3 (ERI - Renta Liquida)","H13:K34|N13:T34|H36:K38|N36:T38|H40:K46|N40:T46|H48:I49|H50:K53|S50:S53|H56:K57|H59:K63|N59:T63|H65:K72|N65:T72|H74:K81|H83:K94|N83:T94|H96:K102|N96:T102|H104:K107|N104:T107|H109:K114|N109:T114|H115:I115|K118:K122|H126:K141|N12:T141|H143:K146|N143:T146|H148:K171|N148:T171|H173:K183|N173:T185|K184:K185|H190:K193|N190:T193|H195:K214|N195:T214|H216:K239|N216:T239|H242:K245|N242:T245|H247:K269|N247:T269|H271:K294|N271:T294|H296:K306|N296:T306|H308:I309|H311:K315|N311:T315|H317:K325|N317:T325|H327:K333|N327:T333|H335:K338|N335:T338|K339|N339:T339|H340:I340|K341|N341:T341|K350:L353|K354|K355:L358|K360:L385|K388:L390|J394:K429|J432:K447|H451:H458|J451:L458|L463:L464|N62:T464|H466:K472|N466:T472|H474:k475|N474:T475|L481:L482|N481:T482|N484:T484|L485:L492|L495:L496|N496:T496|L498:L504|N498:T504|L508:L509|L511:L512|L514:L520|L522:L526|L528:L533|L536:L540|H543:J554|H558:H563|H566:I566|L566:L568|H568:I578|L573:L574|H580:I588|L579:L588"]
["H4 (Impuesto Diferido)","D13:I30|D33:I50|D60:E61|G60:L61| D69:I69|E70:I81|K69:K81|D89:I89|E90:I95|K89:K95"]
["H5 (Ingresos y Facturación)","C12:E14|G12:J16|J12:M14|L16:M16"]
["H6 (Activos fijos)","D13:D30|F13:K30|Q13:Z30|AB13:AB30|AD13:AF30|AH13:AH30|D33:N34|Q33:Z34|AB33:AB34|AD33:AF34|AH33:AH34|D36:N36|Q36:Z36|AB36|AD36:AF36|AH36|D39:N52|Q39:Z52|AB39:AB52|AD39:AF52|AH39:AH52"]
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["Hoja","Rango Casillas Limpiar y bloquear - Efecto conversor"]
["H2 (ESF - Patrimonio)","H12:H14|H17:H29|H31:H37|H40:H51|H53:H60|H62:H72|H74:H77|H79:H83|H85:H93|H96:H105|H107:H112|H114:H117|H119:H122|H125:H131|H133:H139|H141:H142|H147:H158|H160:H162|H164:H168|H170:H173|H175:H178|H180:H190|H192:H195|H197:H203|H209:H224|H226:H229|H231:H237|H239:H240|H242:H245|H248:H259"]
["H3 (ERI - Renta Liquida)","I13:I34|I36:I38|I40:I46|I48:I53|I56:I57|I59:I63|I65:I72|I74:I81|I83:I94|I96:I102|I104:I107|I109:I115|I126:I141|I143:I146|I148:I171|I173:I183|I190:I193|I195:I214|I216:I239|I242:I245|I247:I269|I271:I294|I296:I306|I308:I309|I311:I315|I317:I325|I327:I333|I335:I338|I340|I466:I472|I474:I475|J543:J554|I566|I568:I578|I580:I588"]
["H6 (Activos fijos)"]

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[]
["Hoja principal","Cantidad Casillas","Raiz Principal","CELDA TARIFAS"]
["H1 (Caratula)",18,"F2516","K18, K19, W18, W19, AB18, AB19, AP18, AP19"]
[]
[]
[]
[]
["INFORMACION DE RANGO CELDAS POR HOJA - GENERAR XML"]
["Hoja","# Columnas","Rango Casillas","RAIZ HOJA PRINCIPAL","RAIZ REGISTROS"]
["H2 (ESF - Patrimonio)",5,"G11:K144|G146:K206|G208:H246|G248:K259","hoja2","registroH2"]
["H3 (ERI - Renta Liquida)",12,"H11:T123|H125:T186|H188:T343|H347:L390|L391|J394:K430|J432:K448|H451:L459|L460:T461|N462:T462|L463:T464|H466:T477|L478:T484|L485:L495|L496:T506|K507:L507|L508:L520|L522:L540|H543:J556|H558:H564|H566:L588","hoja3","registroH3"]
["H4 (Impuesto Diferido)",8,"D13:K31|D33:K51|D60:L61|D69:K81|D89:K95","hoja4","registroH4"]
["H5 (Ingresos y Facturación)",12,"C12:N17","hoja5","registroH5"]
["H6 (Activos fijos)",31,"D13:AH31|D33:AH37|D39:AH54","hoja6","registroH6"]
["H7 (Resumen ESF-ERI)",3,"G11:I24|G26:I35|G37:I42|G45:I59|G61:I66|G69:I72|G74:I87","hoja7","registroH7"]
[]
[]
[]
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["INFORMACION ERRORES"]
["HOJA","RANGO COLUMNAS DE ERROR"]
["H1 (Caratula)","AQ21:AQ38"]
["H2 (ESF - Patrimonio)","AA11:AA258, AB11:AB258, AC11:AC258"]
["H3 (ERI - Renta Liquida)","AA11:AA585, AB11:AB585"]
["H4 (Impuesto Diferido)","AA13:AA551, AA69:AA81, AA89:AA95"]
["H5 (Ingresos y Facturación)","AA12:AA17"]
["H6 (Activos fijos)","AK13:AK54, AL13:AL54, AM13:AM54, AN13:AN54, AO13:AO54"]

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[null,6]
["HOJA","COLUMNA ERRORES","COLUMNA MSG ERROR","FILA MAX","FILA INI","COL MAX","CELDA TARIFAS"]
["H1 (Caratula)",null,47,43,17,44,"K18, K19, W18, W19, AB18, AB19, AP18, AP19"]
["H2 (ESF - Patrimonio)","27|28|29",30,259,11,11]
["H3 (ERI - Renta Liquida)","27|28",29,588,11,20]
["H4 (Impuesto Diferido)",27,28,95,13,12]
["H5 (Ingresos y Facturación)",27,28,17,12,14]
["H6 (Activos fijos)","37|38|39|40|41",44,54,13,34]

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["GeneraXML",6]
["Errores de validacion XSD"]
[]
[]
["Formato:","Dmuisca_010251603202000000001.xml"]
["HOJA","ID","DESCRIPCION"]

{"sheet":"GeneraXML","index":6,"n_rows":505,"n_cols":13,"rows_kept":505,"cut":false,"hidden":true,"merged":[[2,2,2,3],[2,5,2,7]]}
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["H1 (Caratula)",null,"Datos del encabezado",null,null,"Archivos a generar"]
["Ano",null,"Año de envío",2020,null,"#","Nombre archivo","Cantidad de registros",null,null,null,null,1]
[null,null,"Concepto",1,null,1,"Dmuisca_010251603202000000001.xml",1]
["Formato",null,"Código del formato",{"$f":"A2","v":2516}]
["Versión",null,"Versión del formato",{"$f":"A1","v":3}]
["NumEnvio",null,"Número de envío",1]
["FecEnvio",null,"Fecha de envío","2020-04-06T20:26:15"]
["FecInicial",null,"Fecha Inicial","2019-01-01"]
["FecFinal",null,"Fecha Final","2019-12-31"]
["ValorTotal",null,"Valor Total",231792684]
["CantReg",null,"Cantidad total de registros",500]
["DefinicionXml",null,"Registros por archivo",1]
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[]
[null,null,null,null,null,null,null,null,null,"REPORTE DE CONCILIACION FISCAL                                                                                                  ANEXO FORMULARIO 110",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Privada",null,null,null,null,null,null,null,null,2516]
[]
[]
[null,"1. Año",null,null,"  |    |   | "]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"       4. Número de formulario"]
[]
[]
[]
[]
[]
[null,"Datos del\ndeclarante",null," 5. Número de Identificación Tributaria (NIT)",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null," 6.DV.",null,null," 7. Primer apellido",null,null," 8. Segundo apellido",null,null,null,null,null," 9. Primer nombre",null,null,null,null,null,null,null,null," 10. Otros nombres"]
[]
[null,null,null," 11. Razón social",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"12. Cód. Dirección\nseccional"]
[]
[]
[null,"24. No. Declaración de renta asociada:"]
[null,"29. Tarifas",null,null,null,null,null,null,null,null,null,0.09,null,null,null,0.09,0.09,null,0.09,0.09,null,null,null,0.2,null,null,null,null,0.27,null,null,null,null,null,null,null,null,null,null,null,null,null,"Otra"]
[null,null,null,null,null,null,null,null,null,null,null,0.15,null,null,null,0.15,0.15,null,0.15,0.15,null,null,null,0.24,null,null,null,null,"33% Art. 240 E.T.",null,null,null,null,null,null,null,null,null,null,null,null,null,null,"%"]
[null,"Datos informativos (SI / NO)"]
[null,"30. Persona Natural sin residencia"]
[null,"31. Contribuyente del Régimen Tributario Especial"]
[null,"32. Entidad Cooperativa (artículo 19-4 Estatuto Tributario)"]
[null,"33. Entidad del sector financiero"]
[null,"34. Nueva sociedad - ZOMAC"]
[null,"35. Obras por impuestos - ZOMAC"]
[null,"36. Programa de reorganización empresarial durante el año gravable"]
[null,"37. Sociedad extranjera que presta servicio de transporte entre lugares colombianos y extranjeros"]
[null,"38. Obligado a aplicar sistemas especiales de valoración de inversiones"]
[null,"39. Costo de los inventarios establecidos por el sistema de juego de inventarios"]
[null,"40. Costo de los inventarios establecido simultáneamente por el juego de inventarios y por el sistema de inventario permanente"]
[null,"41. Progresividad de la tarifa de impuesto de renta, o, sociedad extranjera o entidad extranjera sin sucursal o establecimiento permanente"]
[null,"42. Contrato de estabilidad jurídica"]
[null,"43. Moneda funcional diferente al peso colombiano"]
[null,"44. Mega - Inversiones"]
[null,"45. Empresa de Economía Naranja"]
[null,"46. Compañía Holding Colombiana"]
[null,"47. Zona Económica  y Social Especial"]
[null,"89. No. Identificación Signatario",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"90. DV"]
[null,"981. Cód. Representación",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"997. Fecha efectiva de la transacción",null,null,null,null,null,null,null,"996. Espacio para el numero interno de la DIAN"]
[null,"Firma del Declarante o de quien lo representa"]
[]
[]
[null,"982. Código contador o Revisor Fiscal"]
[null,"Firma Contador o Revisor Fiscal     994. Con salvedades"]
[]
[]
[null,"983, No. Tarjeta profesional"]
[null,"X"]
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{"sheet":"DefinicionMenu","index":8,"n_rows":10,"n_cols":4,"rows_kept":10,"cut":false,"hidden":true,"merged":[]}
["Cantidad Hojas",8,null,"VerAyuda"]
["Hoja","Botones de Mostrar","Botones de Ocultar"]
["H1 (Caratula)","2|3|4|5|6|8|9","7|9"]
["H2 (ESF - Patrimonio)","2|3|6","4|5|7|8|9"]
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["H5 (Ingresos y Facturación)","2|3|6","4|5|7|8|9"]
["H6 (Activos fijos)","2|3|6","4|5|7|8|9"]
["H7 (Resumen ESF-ERI)","2|3|6","4|5|7|8|9"]
["Formulario 110","9|10","2|3|4|5|6|7|8"]

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380,72,5381],[72,5388,72,5389],[72,5396,72,5397],[72,5404,72,5405],[72,5332,72,5333],[72,5340,72,5341],[72,5348,72,5349],[72,5356,72,5357],[72,5364,72,5365],[72,5292,72,5293],[72,5300,72,5301],[72,5308,72,5309],[72,5316,72,5317],[72,5324,72,5325],[72,5252,72,5253],[72,5260,72,5261],[72,5268,72,5269],[72,5276,72,5277],[72,5284,72,5285],[72,5532,72,5533],[72,5540,72,5541],[72,5548,72,5549],[72,5556,72,5557],[72,5564,72,5565],[72,5492,72,5493],[72,5500,72,5501],[72,5508,72,5509],[72,5516,72,5517],[72,5524,72,5525],[72,5452,72,5453],[72,5460,72,5461],[72,5468,72,5469],[72,5476,72,5477],[72,5484,72,5485],[72,5412,72,5413],[72,5420,72,5421],[72,5428,72,5429],[72,5436,72,5437],[72,5444,72,5445],[72,5692,72,5693],[72,5700,72,5701],[72,5708,72,5709],[72,5716,72,5717],[72,5724,72,5725],[72,5652,72,5653],[72,5660,72,5661],[72,5668,72,5669],[72,5676,72,5677],[72,5684,72,5685],[72,5612,72,5613],[72,5620,72,5621],[72,5628,72,5629],[72,5636,72,5637],[72,5644,72,5645],[72,5572,72,5573],[72,5580,72,5581],[72,5588,72,5589],[72,5596,72,5597],[72,5604,72,5605],[72,5852,72,5853],[72,5860,72,5861],[72,5868,72,5869],[72,5876,72,5877],[72,5884,72,5885],[72,5812,72,5813],[72,5820,72,5821],[72,5828,72,5829],[72,5836,72,5837],[72,5844,72,5845],[72,5772,72,5773],[72,5780,72,5781],[72,5788,72,5789],[72,5796,72,5797],[72,5804,72,5805],[72,5732,72,5733],[72,5740,72,5741],[72,5748,72,5749],[72,5756,72,5757],[72,5764,72,5765],[72,6012,72,6013],[72,6020,72,6021],[72,6028,72,6029],[72,6036,72,6037],[72,6044,72,6045],[72,5972,72,5973],[72,5980,72,5981],[72,5988,72,5989],[72,5996,72,5997],[72,6004,72,6005],[72,5932,72,5933]],"merged_total":2335,"flags":["merged_cut"]}
[null,null,null,null,null,"Estado de Situación Financiera - Patrimonio"]
[]
[]
[]
[]
[]
[null,null,null,null,null,null,"val1","val2","val3","val4","val5"]
["NUM","CONCEPTO",null,null,null,null,"VALOR CONTABLE ","EFECTO DE CONVERSION                                                (Moneda Funcional Diferente al Peso Colombiano)","MENOR VALOR FISCAL (por reconocimiento, exenciones, etc.)","MAYOR VALOR FISCAL (por reconocimiento, exenciones, etc.)","VALOR FISCAL",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"VALOR CONTABLE + EFECTO CONVERSOR – MENOR VALOR FISCAL ≥ 0  VALOR CONTABLE ≥ 0 VALOR FISCAL ≥ 0","COLUMNA VALOR CONTABLE  El Valor del Activos debe ser mayor que su correspondiente Amortización, Deterioro o Depreciación.","COLUMNA VALOR FISCAL El valor del Activos debe ser mayor que su correspondiente Amortización, Deterioro o Depreciación.","MENSAJE"]
[]
[10,"ACTIVOS"]
[{"$f":"A10+1","v":11},null,"Efectivo y equivalentes al efectivo",null,null,null,{"$f":"SUM(G12:G14)","v":0},{"$f":"SUM(H12:H14)","v":0},{"$f":"SUM(I12:I14)","v":0},0,0,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"IF(OR(G11<0,K11<0),\"ERROR\",\"OK\")","v":"OK"},null,null,{"$f":"IF(OR(AA11=\"Error\",AB11=\"Error\",AC11=\"Error\"),CONCATENATE(\"Error en el concepto \",C11,\" de la Hoja 2 Fila  \",A11),\"\")","v":""}]
[{"$f":"A11+1","v":12},null,null,"Efectivo",null,null,null,null,null,null,{"$f":"G12+H12-I12+J12","v":0},null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"IF(OR(G12+H12-I12<0,K12<0),\"ERROR\",\"OK\")","v":"OK"},null,null,{"$f":"IF(OR(AA12=\"Error\",AB12=\"Error\",AC12=\"Error\"),CONCATENATE(\"Error en el concepto \",D12,\" de la Hoja 2 Fila  \",A12),\"\")","v":""}]
[13,null,null,"Equivalentes al efectivo",null,null,null,null,null,null,{"$f":"G13+H13-I13+J13","v":0},null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"IF(OR(G13+H13-I13<0,K13<0),\"ERROR\",\"OK\")","v":"OK"},null,null,{"$f":"IF(OR(AA13=\"Error\",AB13=\"Error\",AC13=\"Error\"),CONCATENATE(\"Error en el concepto \",D13,\" de la Hoja 2 Fila  \",A13),\"\")","v":""}]
[14,null,null,"Efectivo restringido",null,null,null,null,null,null,0,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"IF(OR(G14+H14-I14<0,K14<0),\"ERROR\",\"OK\")","v":"OK"},null,null,{"$f":"IF(OR(AA14=\"Error\",AB14=\"Error\",AC14=\"Error\"),CONCATENATE(\"Error en el concepto \",D14,\" de la Hoja 2 Fila  \",A14),\"\")","v":""}]
[15,null,"Inversiones e instrumentos financieros derivados (valor neto)",null,null,null,{"$f":"G16-G30","v":0},{"$f":"H16-H30","v":0},{"$f":"I16-I30","v":0},{"$f":"J16-J30","v":0},{"$f":"K16-K30","v":0},null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"IF(OR(G15<0,K15<0),\"ERROR\",\"OK\")","v":"OK"},null,null,{"$f":"IF(OR(AA15=\"Error\",AB15=\"Error\",AC15=\"Error\"),CONCATENATE(\"Error en el concepto \",C15,\" de la Hoja 2 Fila  \",A15),\"\")","v":""}]
[16,null,null,"Inversiones e instrumentos financieros derivados (valor bruto)",null,null,{"$f":"SUM(G17:G29)","v":0},{"$f":"SUM(H17:H29)","v":0},{"$f":"SUM(I17:I29)","v":0},{"$f":"SUM(J17:J29)","v":0},{"$f":"SUM(K17:K29)","v":0},null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"IF(OR(G16<0,K16<0),\"ERROR\",\"OK\")","v":"OK"},null,null,{"$f":"IF(OR(AA16=\"Error\",AB16=\"Error\",AC16=\"Error\"),CONCATENATE(\"Error en el concepto \",D16,\" de la Hoja 2 Fila  \",A16),\"\")","v":""}]
[17,null,null,null,"Derechos de recompra de inversiones",null,null,null,null,null,{"$f":"G17+H17-I17+J17","v":0},null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"OK",{"$f":"IF(G17<G31,\"ERROR\",\"OK\")","v":"OK"},{"$f":"IF(K17<K31,\"ERROR\",\"OK\")","v":"OK"},{"$f":"IF(OR(AA17=\"Error\",AB17=\"Error\",AC17=\"Error\"),CONCATENATE(\"Error en el concepto \",E17,\" de la Hoja 2 Fila  \",A17),\"\")","v":""}]
[18,null,null,null,"Inversiones en subsidiarias, asociadas y negocios conjuntos","Valor razonable con cambios en resultados",null,null,null,null,0,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"OK",null,null,{"$f":"IF(OR(AA18=\"Error\",AB18=\"Error\",AC18=\"Error\"),CONCATENATE(\"Error en el concepto \",$E$18,F18,\" de la Hoja 2 Fila  \",A18),\"\")","v":""}]
[19,null,null,null,null,"Valor razonable con cambios en el ORI",null,null,null,null,0,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"OK",null,null,{"$f":"IF(OR(AA19=\"Error\",AB19=\"Error\",AC19=\"Error\"),CONCATENATE(\"Error en el concepto \",$E$18,F19,\" de la Hoja 2 Fila  \",A19),\"\")","v":""}]
[20,null,null,null,null,"Método de la participación",null,null,null,null,0,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"OK",{"$f":"IF(G20<G32,\"ERROR\",\"OK\")","v":"OK"},{"$f":"IF(K20<K32,\"ERROR\",\"OK\")","v":"OK"},""]
[21,null,null,null,null,"al costo",null,null,null,null,0,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"OK",{"$f":"IF(G21<G33,\"ERROR\",\"OK\")","v":"OK"},{"$f":"IF(K21<K33,\"ERROR\",\"OK\")","v":"OK"},""]
[22,null,null,null,"Instrumentos de deuda a costo amortizado",null,null,null,null,null,0,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"OK","OK","OK",{"$f":"IF(OR(AA22=\"Error\",AB22=\"Error\",AC22=\"Error\"),CONCATENATE(\"Error en el concepto \",E22,\" de la Hoja 2 Fila  \",A22),\"\")","v":""}]
[23,null,null,null,"Instrumentos de deuda o patrimonio al costo",null,null,null,null,null,0,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"OK","OK","OK",""]
[24,null,null,null,"Instrumentos de deuda o patrimonio al valor razonable con cambios en resultados",null,null,null,null,null,0,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"OK",null,null,""]
[25,null,null,null,"Instrumentos de deuda o patrimonio al valor razonable con cambios en el ORI",null,null,null,null,null,0,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"OK",null,null,""]
[26,null,null,null,"Instrumentos financieros derivados con fines de negociación",null,null,null,null,null,0,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"OK",null,null,""]
[27,null,null,null,"Instrumentos financieros derivados con fines de cobertura",null,null,null,null,null,0,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"OK",null,null,""]
[28,null,null,null,"Derechos fiduciarios",null,null,null,null,null,0,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"OK",{"$f":"IF(G28<G36,\"ERROR\",\"OK\")","v":"OK"},{"$f":"IF(K28<K36,\"ERROR\",\"OK\")","v":"OK"},""]
[29,null,null,null,"Otros",null,null,null,null,null,0,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"OK",{"$f":"IF(G29<G37,\"ERROR\",\"OK\")","v":"OK"},{"$f":"IF(K29<K37,\"ERROR\",\"OK\")","v":"OK"},""]
[30,null,null,"Deterioro acumulado de inversiones",null,null,{"$f":"SUM(G31:G37)","v":0},{"$f":"SUM(H31:H37)","v":0},{"$f":"SUM(I31:I37)","v":0},{"$f":"SUM(J31:J37)","v":0},{"$f":"SUM(K31:K37)","v":0},null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"IF(OR(G30<0,K30<0),\"ERROR\",\"OK\")","v":"OK"},null,null,{"$f":"IF(OR(AA30=\"Error\",AB30=\"Error\",AC30=\"Error\"),CONCATENATE(\"Error en el concepto \",D30,\" de la Hoja 2 Fila  \",A30),\"\")","v":""}]
[31,null,null,null,"Derechos de recompra de inversiones",null,null,null,null,null,{"$f":"G31+H31-I31+J31","v":0},null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"OK",null,null,{"$f":"IF(OR(AA31=\"Error\",AB31=\"Error\",AC31=\"Error\"),CONCATENATE(\"Error en el concepto \",E31,\" de la Hoja 2 Fila  \",A31),\"\")","v":""}]
[32,null,null,null,"Inversiones en subsidiarias, asociadas y negocios conjuntos","Método de la participación",null,null,null,null,0,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"OK",null,null,{"$f":"IF(OR(AA32=\"Error\",AB32=\"Error\",AC32=\"Error\"),CONCATENATE(\"Error en el concepto \",$E$32,F32,\" de la Hoja 2 Fila  \",A32),\"\")","v":""}]
[33,null,null,null,null,"Costo",null,null,null,null,0,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"OK",null,null,{"$f":"IF(OR(AA33=\"Error\",AB33=\"Error\",AC33=\"Error\"),CONCATENATE(\"Error en el concepto \",$E$32,F33,\" de la Hoja 2 Fila  \",A33),\"\")","v":""}]
[34,null,null,null,"instrumentos de deuda a costo amortizado",null,null,null,null,null,0,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"OK",null,null,{"$f":"IF(OR(AA34=\"Error\",AB34=\"Error\",AC34=\"Error\"),CONCATENATE(\"Error en el concepto \",E34,\" de la Hoja 2 Fila  \",A34),\"\")","v":""}]
[35,null,null,null,"Instrumentos de deuda o patrimonio al costo",null,null,null,null,null,0,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"OK",null,null,{"$f":"IF(OR(AA35=\"Error\",AB35=\"Error\",AC35=\"Error\"),CONCATENATE(\"Error en el concepto \",E35,\" de la Hoja 2 Fila  \",A35),\"\")","v":""}]
[36,null,null,null,"Derechos fiduciarios",null,null,null,null,null,0,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"OK",null,null,{"$f":"IF(OR(AA36=\"Error\",AB36=\"Error\",AC36=\"Error\"),CONCATENATE(\"Error en el concepto \",E36,\" de la Hoja 2 Fila  \",A36),\"\")","v":""}]
[37,null,null,null,"Otros",null,null,null,null,null,0,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"OK",null,null,{"$f":"IF(OR(AA37=\"Error\",AB37=\"Error\",AC37=\"Error\"),CONCATENATE(\"Error en el concepto \",E37,\" de la Hoja 2 Fila  \",A37),\"\")","v":""}]
[38,null,"Cuentas comerciales por cobrar y otras cuentas por cobrar",null,null,null,{"$f":"G39-G52","v":0},{"$f":"H39-H52","v":0},{"$f":"I39-I52","v":0},0,0,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"IF(OR(G38<0,K38<0),\"ERROR\",\"OK\")","v":"OK"},null,null,""]
[39,null,null,"Cuentas y documentos por cobrar",null,null,{"$f":"SUM(G40:G51)","v":0},{"$f":"SUM(H40:H51)","v":0},{"$f":"SUM(I40:I51)","v":0},0,0,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"IF(OR(G39<0,K39<0),\"ERROR\",\"OK\")","v":"OK"},null,null,{"$f":"IF(OR(AA39=\"Error\",AB39=\"Error\",AC39=\"Error\"),CONCATENATE(\"Error en el concepto \",D39,\" de la Hoja 2 Fila  \",A39),\"\")","v":""}]
[40,null,null,null,"Cartera de crédito (préstamos bancarios)",null,null,null,null,null,{"$f":"G40+H40-I40+J40","v":0},null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"OK",{"$f":"IF(G40<G53,\"ERROR\",\"OK\")","v":"OK"},{"$f":"IF(K40<K53,\"ERROR\",\"OK\")","v":"OK"},{"$f":"IF(OR(AA40=\"Error\",AB40=\"Error\",AC40=\"Error\"),CONCATENATE(\"Error en el concepto \",E40,\" de la Hoja 2 Fila  \",A40),\"\")","v":""}]
[41,null,null,null,"Cuentas comerciales por cobrar",null,null,null,null,null,0,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"OK",{"$f":"IF(G41<G54,\"ERROR\",\"OK\")","v":"OK"},{"$f":"IF(K41<K54,\"ERROR\",\"OK\")","v":"OK"},""]
[42,null,null,null,"Cuentas por cobrar en acuerdos de concesión (modelo del activo financiero)",null,null,null,null,null,0,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"OK","OK","OK",""]
[43,null,null,null,"Arrendamiento financiero o leasing financiero",null,null,null,null,null,0,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"OK","OK","OK",""]
[44,null,null,null,"Dividendos y participaciones",null,null,null,null,null,0,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"OK","OK","OK",""]
[45,null,null,null,"Cuentas por cobrar a socios, accionistas o partícipes",null,null,null,null,null,0,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"OK","OK","OK",""]
[46,null,null,null,"Cuentas y documentos por cobrar a otras partes relacionadas y asociadas",null,null,null,null,null,0,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"OK","OK","OK",""]
[47,null,null,null,"Primas de seguros por recaudar",null,null,null,null,null,0,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"OK",null,null,""]
[48,null,null,null,"Cartera de difícil cobro",null,null,null,null,null,0,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"OK",null,null,""]
[49,null,null,null,"Reclamaciones por cobrar",null,null,null,null,null,0,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"OK",null,null,""]
[50,null,null,null,"Anticipos de pagos",null,null,null,null,null,0,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"OK",null,null,""]
[51,null,null,null,"Otras cuentas y documentos por cobrar",null,null,null,null,null,0,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"OK",{"$f":"IF(G47+G48+G49+G50+G51<G60,\"ERROR\",\"OK\")","v":"OK"},{"$f":"IF(K47+K48+K49+K50+K51<K60,\"ERROR\",\"OK\")","v":"OK"},""]
[52,null,null,"Deterioro acumulado del valor cuentas y documentos por cobrar",null,null,{"$f":"SUM(G53:G60)","v":0},{"$f":"SUM(H53:H60)","v":0},{"$f":"SUM(I53:I60)","v":0},0,0,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"IF(OR(G52<0,K52<0),\"ERROR\",\"OK\")","v":"OK"},null,null,{"$f":"IF(OR(AA52=\"Error\",AB52=\"Error\",AC52=\"Error\"),CONCATENATE(\"Error en el concepto \",D52,\" de la Hoja 2 Fila  \",A52),\"\")","v":""}]
[53,null,null,null,"Cartera de crédito (préstamos bancarios)",null,null,null,null,null,{"$f":"G53+H53-I53+J53","v":0},null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"OK",null,null,{"$f":"IF(OR(AA53=\"Error\",AB53=\"Error\",AC53=\"Error\"),CONCATENATE(\"Error en el concepto \",E53,\" de la Hoja 2 Fila  \",A53),\"\")","v":""}]
[54,null,null,null,"Cuentas comerciales por cobrar",null,null,null,null,null,0,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"OK",null,null,{"$f":"IF(OR(AA54=\"Error\",AB54=\"Error\",AC54=\"Error\"),CONCATENATE(\"Error en el concepto \",E54,\" de la Hoja 2 Fila  \",A54),\"\")","v":""}]
[55,null,null,null,"Cuentas por cobrar en acuerdos de concesión (modelo del activo financiero)",null,null,null,null,null,0,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"OK",null,null,""]
[56,null,null,null,"Arrendamiento financiero o leasing financiero",null,null,null,null,null,0,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"OK",null,null,""]
[57,null,null,null,"Dividendos y participaciones",null,null,null,null,null,0,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"OK",null,null,""]
[58,null,null,null,"Cuentas por cobrar a socios, accionistas o partícipes",null,null,null,null,null,0,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"OK",null,null,""]
[59,null,null,null,"Cuentas por cobrar a otras partes relacionadas y asociadas",null,null,null,null,null,0,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"OK",null,null,""]
[60,null,null,null,"Otras cuentas por cobrar",null,null,null,null,null,0,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"OK",null,null,""]
[61,null,"Inventarios",null,null,null,{"$f":"SUM(G62:G71)-G72","v":0},{"$f":"SUM(H62:H71)-H72","v":0},{"$f":"SUM(I62:I71)-I72","v":0},{"$f":"SUM(J62:J71)-J72","v":0},{"$f":"SUM(K62:K71)-K72","v":0},null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"IF(OR(G61<0,K61<0),\"ERROR\",\"OK\")","v":"OK"},null,null,""]
[62,null,null,"Para la venta, no producidos por la empresa",null,null,null,null,null,null,{"$f":"G62+H62-I62+J62","v":0},null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"OK",null,null,{"$f":"IF(OR(AA62=\"Error\",AB62=\"Error\",AC62=\"Error\"),CONCATENATE(\"Error en el concepto \",D62,\" de la Hoja 2 Fila  \",A62),\"\")","v":""}]
[63,null,null,"En tránsito",null,null,null,null,null,null,0,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"OK",null,null,{"$f":"IF(OR(AA63=\"Error\",AB63=\"Error\",AC63=\"Error\"),CONCATENATE(\"Error en el concepto \",D63,\" de la Hoja 2 Fila  \",A63),\"\")","v":""}]
[64,null,null,"Materias primas, suministros y materiales",null,null,null,null,null,null,0,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"OK",null,null,""]
[65,null,null,"En proceso (diferentes de obras o inmuebles en construcción para la venta)",null,null,null,null,null,null,0,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"OK",null,null,""]
[66,null,null,"Costos prestadores de servicios",null,null,null,null,null,null,0,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"OK",null,null,""]
[67,null,null,"Producto terminado (diferentes de obras o inmuebles terminados para la venta)",null,null,null,null,null,null,0,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"OK",null,null,""]
[68,null,null,"Obras o inmuebles en construcción para la venta",null,null,null,null,null,null,0,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"OK",null,null,""]
[69,null,null,"Obras o inmuebles terminados para la venta",null,null,null,null,null,null,0,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"OK",null,null,""]
[70,null,null,"Piezas de repuesto y equipo auxiliar clasificados como inventarios",null,null,null,null,null,null,0,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"OK",null,null,""]
[71,null,null,"Inventario que surge de la actividad de extracción",null,null,null,null,null,null,0,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"OK",null,null,""]
[72,null,null,"Deterioro acumulado del valor de inventarios",null,null,null,null,null,null,0,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"OK",null,null,""]
[73,null,"Gastos pagados por anticipado",null,null,null,{"$f":"SUM(G74:G77)","v":0},{"$f":"SUM(H74:H77)","v":0},{"$f":"SUM(I74:I77)","v":0},0,0,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"IF(OR(G73<0,K73<0),\"ERROR\",\"OK\")","v":"OK"},null,null,""]
[74,null,null,"Publicidad",null,null,null,null,null,null,{"$f":"G74+H74-I74+J74","v":0},null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"OK",null,null,{"$f":"IF(OR(AA74=\"Error\",AB74=\"Error\",AC74=\"Error\"),CONCATENATE(\"Error en el concepto \",D74,\" de la Hoja 2 Fila  \",A74),\"\")","v":""}]
[75,null,null,"Primas de seguros",null,null,null,null,null,null,0,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"OK",null,null,{"$f":"IF(OR(AA75=\"Error\",AB75=\"Error\",AC75=\"Error\"),CONCATENATE(\"Error en el concepto \",D75,\" de la Hoja 2 Fila  \",A75),\"\")","v":""}]
[{"$f":"A75+1","v":76},null,null,"Arrendamientos",null,null,null,null,null,null,0,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"OK",null,null,""]
[77,null,null,"Otros",null,null,null,null,null,null,0,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"OK",null,null,""]
[78,null,"Activos por impuestos corrientes",null,null,null,{"$f":"SUM(G79:G82)","v":0},{"$f":"SUM(H79:H82)","v":0},0,0,0,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"IF(OR(G78<0,K78<0),\"ERROR\",\"OK\")","v":"OK"},null,null,{"$f":"IF(OR(AA78=\"Error\",AB78=\"Error\",AC78=\"Error\"),CONCATENATE(\"Error en el concepto \",C78,\" de la Hoja 2 Fila  \",A78),\"\")","v":""}]
[79,null,null,"Saldos a favor por el impuesto de renta",null,null,null,null,null,null,{"$f":"G79+H79-I79+J79","v":0},null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"IF(OR(G79+H79-I79<0,K79<0),\"ERROR\",\"OK\")","v":"OK"},null,null,{"$f":"IF(OR(AA79=\"Error\",AB79=\"Error\",AC79=\"Error\"),CONCATENATE(\"Error en el concepto \",D79,\" de la Hoja 2 Fila  \",A79),\"\")","v":""}]
[80,null,null,"Saldos a favor - otros impuestos y gravámenes",null,null,null,null,null,null,0,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"OK",null,null,{"$f":"IF(OR(AA80=\"Error\",AB80=\"Error\",AC80=\"Error\"),CONCATENATE(\"Error en el concepto \",D80,\" de la Hoja 2 Fila  \",A80),\"\")","v":""}]
[81,null,null,"Descuentos tributarios",null,null,null,null,null,null,0,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"OK",null,null,{"$f":"IF(OR(AA81=\"Error\",AB81=\"Error\",AC81=\"Error\"),CONCATENATE(\"Error en el concepto \",D81,\" de la Hoja 2 Fila  \",A81),\"\")","v":""}]
[82,null,null,"Anticipos y otros",null,null,null,null,null,null,0,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"OK",null,null,{"$f":"IF(OR(AA82=\"Error\",AB82=\"Error\",AC82=\"Error\"),CONCATENATE(\"Error en el concepto \",D82,\" de la Hoja 2 Fila  \",A82),\"\")","v":""}]
[83,null,"Activos por impuestos diferidos",null,null,null,null,null,{"$f":"G83+H83","v":0},null,0,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"IF(OR(G83+H83-I83<0,K83<0,I83<0),\"ERROR\",\"OK\")","v":"OK"},null,null,""]
[84,null,"Propiedades, planta y equipo",null,null,null,{"$f":"SUM(G85:G91)-G92-G93","v":0},{"$f":"SUM(H85:H91)-H92-H93","v":0},{"$f":"SUM(I85:I91)-I92-I93","v":0},0,0,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"IF(OR(G84<0,K84<0),\"ERROR\",\"OK\")","v":"OK"},null,null,""]
[85,null,null,"Terrenos",null,null,null,null,null,null,{"$f":"G85+H85-I85+J85","v":0},null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"OK",null,null,{"$f":"IF(OR(AA85=\"Error\",AB85=\"Error\",AC85=\"Error\"),CONCATENATE(\"Error en el concepto \",D85,\" de la Hoja 2 Fila  \",A85),\"\")","v":""}]
[86,null,null,"Construcciones en proceso ",null,null,null,null,null,null,0,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"OK",null,null,{"$f":"IF(OR(AA86=\"Error\",AB86=\"Error\",AC86=\"Error\"),CONCATENATE(\"Error en el concepto \",D86,\" de la Hoja 2 Fila  \",A86),\"\")","v":""}]
[87,null,null,"Edificios",null,"Costo  ",null,null,null,null,0,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"OK",null,null,{"$f":"IF(OR(AA87=\"Error\",AB87=\"Error\",AC87=\"Error\"),CONCATENATE(\"Error en el concepto \",D87,F87,\" de la Hoja 2 Fila  \",A87),\"\")","v":""}]
[88,null,null,null,null,"Ajuste acumulado por revaluaciones o reexpresiones",null,null,null,null,0,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"OK",null,null,{"$f":"IF(OR(AA88=\"Error\",AB88=\"Error\",AC88=\"Error\"),CONCATENATE(\"Error en el concepto \",D87,F88,\" de la Hoja 2 Fila  \",A88),\"\")","v":""}]
[89,null,null,"Activos tangibles para exploración y evaluación de recursos minerales",null,null,null,null,null,null,0,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"OK",null,null,{"$f":"IF(OR(AA89=\"Error\",AB89=\"Error\",AC89=\"Error\"),CONCATENATE(\"Error en el concepto \",D89,\" de la Hoja 2 Fila  \",A89),\"\")","v":""}]
[90,null,null,"Otras propiedades, planta y equipo",null,"Costo  ",null,null,null,null,0,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"OK",null,null,{"$f":"IF(OR(AA90=\"Error\",AB90=\"Error\",AC90=\"Error\"),CONCATENATE(\"Error en el concepto \",D90,F90,\" de la Hoja 2 Fila  \",A90),\"\")","v":""}]
[91,null,null,null,null,"Ajuste acumulado por revaluaciones o reexpresiones",null,null,null,null,0,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"OK",null,null,{"$f":"IF(OR(AA91=\"Error\",AB91=\"Error\",AC91=\"Error\"),CONCATENATE(\"Error en el concepto \",D90,F91,\" de la Hoja 2 Fila  \",A91),\"\")","v":""}]
[92,null,null,"Depreciación acumulada de propiedades, planta y equipo",null,null,null,null,null,null,0,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"OK",null,null,{"$f":"IF(OR(AA92=\"Error\",AB92=\"Error\",AC92=\"Error\"),CONCATENATE(\"Error en el concepto \",D92,\" de la Hoja 2 Fila  \",A92),\"\")","v":""}]
[93,null,null,"Deterioro acumulado de propiedades, planta y equipo",null,null,null,null,null,null,0,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"OK",null,null,{"$f":"IF(OR(AA93=\"Error\",AB93=\"Error\",AC93=\"Error\"),CONCATENATE(\"Error en el concepto \",D93,\" de la Hoja 2 Fila  \",A93),\"\")","v":""}]
[94,null,"Activos intangibles   ",null,null,null,{"$f":"G95+G106","v":0},{"$f":"H95+H106","v":0},{"$f":"I95+I106","v":0},{"$f":"J95+J106","v":0},{"$f":"K95+K106","v":0},null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"IF(OR(G94<0,K94<0),\"ERROR\",\"OK\")","v":"OK"},null,null,""]
[95,null,null,"Activos intangibles distintos a la plusvalía",null,null,{"$f":"SUM(G96:G103)-G104-G105","v":0},{"$f":"SUM(H96:H103)-H104-H105","v":0},{"$f":"SUM(I96:I103)-I104-I105","v":0},{"$f":"SUM(J96:J103)-J104-J105","v":0},{"$f":"SUM(K96:K103)-K104-K105","v":0},null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"IF(OR(G95<0,K95<0),\"ERROR\",\"OK\")","v":"OK"},null,null,{"$f":"IF(OR(AA95=\"Error\",AB95=\"Error\",AC95=\"Error\"),CONCATENATE(\"Error en el concepto \",D95,\" de la Hoja 2 Fila  \",A95),\"\")","v":""}]
[96,null,null,null,"Acuerdos de concesión (modelo del activo intangible)",null,null,null,null,null,{"$f":"G96+H96-I96+J96","v":0},null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"OK",null,null,{"$f":"IF(OR(AA96=\"Error\",AB96=\"Error\",AC96=\"Error\"),CONCATENATE(\"Error en el concepto \",E96,\" de la Hoja 2 Fila  \",A96),\"\")","v":""}]
[97,null,null,null,"Activos intangibles exploración y evaluación de recursos minerales",null,null,null,null,null,0,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"OK",null,null,{"$f":"IF(OR(AA97=\"Error\",AB97=\"Error\",AC97=\"Error\"),CONCATENATE(\"Error en el concepto \",E97,\" de la Hoja 2 Fila  \",A97),\"\")","v":""}]
[98,null,null,null,"Marcas, patentes, licencias y otros derechos","Costo  ",null,null,null,null,0,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"OK",null,null,{"$f":"IF(OR(AA98=\"Error\",AB98=\"Error\",AC98=\"Error\"),CONCATENATE(\"Error en el concepto \",E98,F98,\" de la Hoja 2 Fila  \",A98),\"\")","v":""}]
[99,null,null,null,null,"Ajuste acumulado por revaluaciones o reexpresiones",null,null,null,null,0,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"OK",null,null,{"$f":"IF(OR(AA99=\"Error\",AB99=\"Error\",AC99=\"Error\"),CONCATENATE(\"Error en el concepto \",E98,F99,\" de la Hoja 2 Fila  \",A99),\"\")","v":""}]
[100,null,null,null,"Arrendamiento Financiero","Costo  ",null,null,null,null,0,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"OK",null,null,{"$f":"IF(OR(AA100=\"Error\",AB100=\"Error\",AC100=\"Error\"),CONCATENATE(\"Error en el concepto \",E100,F100,\" de la Hoja 2 Fila  \",A100),\"\")","v":""}]
[101,null,null,null,null,"Ajuste acumulado por revaluaciones o reexpresiones",null,null,null,null,0,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"OK",null,null,{"$f":"IF(OR(AA101=\"Error\",AB101=\"Error\",AC101=\"Error\"),CONCATENATE(\"Error en el concepto \",E100,F101,\" de la Hoja 2 Fila  \",A101),\"\")","v":""}]
[102,null,null,null,"Otros activos intangibles","Costo  ",null,null,null,null,0,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"OK",null,null,{"$f":"IF(OR(AA102=\"Error\",AB102=\"Error\",AC102=\"Error\"),CONCATENATE(\"Error en el concepto \",E102,F102,\" de la Hoja 2 Fila  \",A102),\"\")","v":""}]
[103,null,null,null,null,"Ajuste acumulado por revaluaciones o reexpresiones",null,null,null,null,0,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"OK",null,null,{"$f":"IF(OR(AA103=\"Error\",AB103=\"Error\",AC103=\"Error\"),CONCATENATE(\"Error en el concepto \",E102,F103,\" de la Hoja 2 Fila  \",A103),\"\")","v":""}]
[104,null,null,null,"Amortización acumulada de activos intangibles distintos de la plusvalía",null,null,null,null,null,0,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"OK",null,null,{"$f":"IF(OR(AA104=\"Error\",AB104=\"Error\",AC104=\"Error\"),CONCATENATE(\"Error en el concepto \",E104,\" de la Hoja 2 Fila  \",A104),\"\")","v":""}]
[105,null,null,null,"Deterioro acumulado de activos intangibles distintos de la plusvalía",null,null,null,null,null,0,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"OK",null,null,{"$f":"IF(OR(AA105=\"Error\",AB105=\"Error\",AC105=\"Error\"),CONCATENATE(\"Error en el concepto \",E105,\" de la Hoja 2 Fila  \",A105),\"\")","v":""}]
[106,null,null,"Plusvalía o Good Will",null,null,{"$f":"SUM(G107:G110)-G111-G112","v":0},{"$f":"SUM(H107:H110)-H111-H112","v":0},{"$f":"SUM(I107:I110)-I111-I112","v":0},0,0,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"IF(OR(G106<0,K106<0),\"ERROR\",\"OK\")","v":"OK"},null,null,{"$f":"IF(OR(AA106=\"Error\",AB106=\"Error\",AC106=\"Error\"),CONCATENATE(\"Error en el concepto \",D106,\" de la Hoja 2 Fila  \",A106),\"\")","v":""}]
[107,null,null,null,"Plusvalía o Good Will","Adquisición de establecimiento de comercio",null,null,null,null,{"$f":"G107+H107-I107+J107","v":0},null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"OK",null,null,{"$f":"IF(OR(AA107=\"Error\",AB107=\"Error\",AC107=\"Error\"),CONCATENATE(\"Error en el concepto \",E107,F107,\" de la Hoja 2 Fila  \",A107),\"\")","v":""}]
[108,null,null,null,null,"Fusiones",null,null,null,null,0,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"OK",null,null,{"$f":"IF(OR(AA108=\"Error\",AB108=\"Error\",AC108=\"Error\"),CONCATENATE(\"Error en el concepto \",E107,F108,\" de la Hoja 2 Fila  \",A108),\"\")","v":""}]
[109,null,null,null,null,"Escisiones",null,null,null,null,0,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"OK",null,null,{"$f":"IF(OR(AA109=\"Error\",AB109=\"Error\",AC109=\"Error\"),CONCATENATE(\"Error en el concepto \",E107,F109,\" de la Hoja 2 Fila  \",A109),\"\")","v":""}]
[110,null,null,null,null,"Compra de acciones",null,null,null,null,0,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"OK",null,null,{"$f":"IF(OR(AA110=\"Error\",AB110=\"Error\",AC110=\"Error\"),CONCATENATE(\"Error en el concepto \",E107,F110,\" de la Hoja 2 Fila  \",A110),\"\")","v":""}]
[111,null,null,null,"Amortización acumulada de la plusvalía o Good Will",null,null,null,null,null,0,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"OK",null,null,{"$f":"IF(OR(AA111=\"Error\",AB111=\"Error\",AC111=\"Error\"),CONCATENATE(\"Error en el concepto \",E111,\" de la Hoja 2 Fila  \",A111),\"\")","v":""}]
[112,null,null,null,"Deterioro acumulado de la plusvalía o Good Will  ",null,null,null,null,null,0,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"OK",null,null,{"$f":"IF(OR(AA112=\"Error\",AB112=\"Error\",AC112=\"Error\"),CONCATENATE(\"Error en el concepto \",E112,\" de la Hoja 2 Fila  \",A112),\"\")","v":""}]
[113,null,"Propiedades de inversión",null,null,null,{"$f":"G114+G115-G116-G117","v":0},{"$f":"H114+H115-H116-H117","v":0},{"$f":"I114+I115-I116-I117","v":0},0,0,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"IF(OR(G113<0,K113<0),\"ERROR\",\"OK\")","v":"OK"},null,null,""]
[114,null,null,"Terrenos y edificios",null,"Al costo",null,null,null,null,{"$f":"G114+H114-I114+J114","v":0},null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"OK",null,null,{"$f":"IF(OR(AA114=\"Error\",AB114=\"Error\",AC114=\"Error\"),CONCATENATE(\"Error en el concepto \",D114,F114,\" de la Hoja 2 Fila  \",A114),\"\")","v":""}]
[115,null,null,null,null,"Al valor razonable",null,null,null,null,0,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"OK",null,null,{"$f":"IF(OR(AA115=\"Error\",AB115=\"Error\",AC115=\"Error\"),CONCATENATE(\"Error en el concepto \",D114,F115,\" de la Hoja 2 Fila  \",A115),\"\")","v":""}]
[116,null,null,"Depreciación acumulada de propiedades de inversión",null,null,null,null,null,null,0,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"OK",null,null,{"$f":"IF(OR(AA116=\"Error\",AB116=\"Error\",AC116=\"Error\"),CONCATENATE(\"Error en el concepto \",D116,\" de la Hoja 2 Fila  \",A116),\"\")","v":""}]
[117,null,null,"Deterioro acumulado de propiedades de inversión",null,null,null,null,null,null,0,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"OK",null,null,{"$f":"IF(OR(AA117=\"Error\",AB117=\"Error\",AC117=\"Error\"),CONCATENATE(\"Error en el concepto \",D117,\" de la Hoja 2 Fila  \",A117),\"\")","v":""}]
[118,null,"Activos no corrientes",null,null,null,{"$f":"G119-G120+G121-G122","v":0},{"$f":"H119-H120+H121-H122","v":0},{"$f":"I119-I120+I121-I122","v":0},0,0,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"IF(OR(G118<0,K118<0),\"ERROR\",\"OK\")","v":"OK"},null,null,""]
[119,null,null,"Mantenidos para la venta",null,null,null,null,null,null,{"$f":"G119+H119-I119+J119","v":0},null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"OK",{"$f":"IF(OR(G119<G120,K119<K120),\"ERROR\",\"OK\")","v":"OK"},null,{"$f":"IF(OR(AA119=\"Error\",AB119=\"Error\",AC119=\"Error\"),CONCATENATE(\"Error en el concepto \",D119,\" de la Hoja 2 Fila  \",A119),\"\")","v":""}]
[120,null,null,"Deterioro acumulado activos no corrientes mantenidos para la venta ",null,null,null,null,null,null,0,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"OK",null,null,{"$f":"IF(OR(AA120=\"Error\",AB120=\"Error\",AC120=\"Error\"),CONCATENATE(\"Error en el concepto \",D120,\" de la Hoja 2 Fila  \",A120),\"\")","v":""}]
[121,null,null,"Mantenidos para distribuir a los propietarios",null,null,null,null,null,null,0,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"OK",{"$f":"IF(OR(G121<G122,K121<K122),\"ERROR\",\"OK\")","v":"OK"},null,{"$f":"IF(OR(AA121=\"Error\",AB121=\"Error\",AC121=\"Error\"),CONCATENATE(\"Error en el concepto \",D121,\" de la Hoja 2 Fila  \",A121),\"\")","v":""}]
[122,null,null,"Deterioro acumulado activos no corrientes mantenidos para distribuir a los propietarios ",null,null,null,null,null,null,0,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"OK",null,null,{"$f":"IF(OR(AA122=\"Error\",AB122=\"Error\",AC122=\"Error\"),CONCATENATE(\"Error en el concepto \",D122,\" de la Hoja 2 Fila  \",A122),\"\")","v":""}]
[123,null,"Activos biológicos",null,null,null,{"$f":"G124+G132","v":0},{"$f":"H124+H132","v":0},{"$f":"I124+I132","v":0},0,0,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"IF(OR(G123<0,K123<0),\"ERROR\",\"OK\")","v":"OK"},null,null,""]
[124,null,null,"Animales vivos",null,null,{"$f":"G125-G126-G127+G128+G129-G130+G131","v":0},{"$f":"H125-H126-H127+H128+H129-H130+H131","v":0},{"$f":"I125-I126-I127+I128+I129-I130+I131","v":0},{"$f":"J125-J126-J127+J128+J129-J130+J131","v":0},{"$f":"K125-K126-K127+K128+K129-K130+K131","v":0},null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"IF(OR(G124<0,K124<0),\"ERROR\",\"OK\")","v":"OK"},null,null,{"$f":"IF(OR(AA124=\"Error\",AB124=\"Error\",AC124=\"Error\"),CONCATENATE(\"Error en el concepto \",D124,\" de la Hoja 2 Fila  \",A124),\"\")","v":""}]
[125,null,null,null,"Animales productores medidos al costo",null,null,null,null,null,{"$f":"G125+H125-I125+J125","v":0},null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"OK",{"$f":"IF(OR(G125<G126+G127,K125<K126+K127),\"ERROR\",\"OK\")","v":"OK"},null,{"$f":"IF(OR(AA125=\"Error\",AB125=\"Error\",AC125=\"Error\"),CONCATENATE(\"Error en el concepto \",E125,\" de la Hoja 2 Fila  \",A125),\"\")","v":""}]
[126,null,null,null,"Depreciación acumulada de animales productores medidos al costo ",null,null,null,null,null,0,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"OK",null,null,""]
[127,null,null,null,"Deterioro acumulado de animales productores medidos al costo ",null,null,null,null,null,0,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"OK",null,null,""]
[128,null,null,null,"Animales productores medidos al valor razonable menos costos de venta",null,null,null,null,null,0,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"OK",null,null,""]
[129,null,null,null,"Animales consumibles medidos al costo",null,null,null,null,null,0,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"OK",{"$f":"IF(OR(G129<G130,K129<K130),\"ERROR\",\"OK\")","v":"OK"},null,""]
[130,null,null,null,"Deterioro acumulado animales consumibles medidos al costo",null,null,null,null,null,0,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"OK",null,null,""]
[131,null,null,null,"Animales consumibles medidos al valor razonable menos costos de venta",null,null,null,null,null,0,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"OK",null,null,""]
[132,null,null,"Plantas productoras y cultivos consumibles",null,null,{"$f":"G133-G134-G135+G136+G137-G138+G139","v":0},{"$f":"H133-H134-H135+H136+H137-H138+H139","v":0},{"$f":"I133-I134-I135+I136+I137-I138+I139","v":0},0,0,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"IF(OR(G132<0,K132<0),\"ERROR\",\"OK\")","v":"OK"},null,null,{"$f":"IF(OR(AA132=\"Error\",AB132=\"Error\",AC132=\"Error\"),CONCATENATE(\"Error en el concepto \",D132,\" de la Hoja 2 Fila  \",A132),\"\")","v":""}]
[133,null,null,null,"Plantas productoras medidas al costo",null,null,null,null,null,{"$f":"G133+H133-I133+J133","v":0},null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"OK",{"$f":"IF(OR(G133<G134+G135,K133<K134+K135),\"ERROR\",\"OK\")","v":"OK"},null,{"$f":"IF(OR(AA133=\"Error\",AB133=\"Error\",AC133=\"Error\"),CONCATENATE(\"Error en el concepto \",E133,\" de la Hoja 2 Fila  \",A133),\"\")","v":""}]
[134,null,null,null,"Depreciación acumulada de plantas productoras",null,null,null,null,null,0,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"OK",null,null,""]
[135,null,null,null,"Deterioro acumulado de plantas productoras",null,null,null,null,null,0,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"OK",null,null,""]
[136,null,null,null,"Plantas productoras medidas al valor razonable",null,null,null,null,null,0,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"OK",null,null,""]
[137,null,null,null,"Cultivos consumibles medidos al costo",null,null,null,null,null,0,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"OK",{"$f":"IF(OR(G137<G138,K137<K138),\"ERROR\",\"OK\")","v":"OK"},null,""]
[138,null,null,null,"Deterioro acumulado cultivos consumibles medidos al costo",null,null,null,null,null,0,{"$f":"SUM(G93+H93+G105+H105+G112+H112+G117+H117+G120+H120+G122+H122+G127+H127+G130+H130+G135+H135+G138+H138)","v":0},null,null,null,null,null,null,null,null,null,null,null,null,null,null,"OK",null,null,""]
[139,null,null,null,"Cultivos consumibles medidos al valor razonable menos costos de venta",null,null,null,null,null,0,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"OK",null,null,""]
[{"$f":"A139+1","v":140},null,"Otros activos",null,null,null,{"$f":"SUM(G141:G143)","v":0},{"$f":"SUM(H141:H143)","v":0},{"$f":"SUM(I141:I143)","v":0},0,0,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"IF(OR(G140<0,K140<0),\"ERROR\",\"OK\")","v":"OK"},null,null,{"$f":"IF(OR(AA140=\"Error\",AB140=\"Error\",AC140=\"Error\"),CONCATENATE(\"Error en el concepto \",C140,\" de la Hoja 2 Fila  \",A140),\"\")","v":""}]
[141,null,null,"Activos plan de beneficios a empleados",null,null,null,null,null,null,{"$f":"G141+H141-I141+J141","v":0},null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"OK",null,null,{"$f":"IF(OR(AA141=\"Error\",AB141=\"Error\",AC141=\"Error\"),CONCATENATE(\"Error en el concepto \",D141,\" de la Hoja 2 Fila  \",A141),\"\")","v":""}]
[142,null,null,"Otros activos",null,null,null,null,null,null,0,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"IF(OR(G142+H142-I142<0,K142<0),\"ERROR\",\"OK\")","v":"OK"},null,null,{"$f":"IF(OR(AA142=\"Error\",AB142=\"Error\",AC142=\"Error\"),CONCATENATE(\"Error en el concepto \",D142,\" de la Hoja 2 Fila  \",A142),\"\")","v":""}]
[143,null,null,"Activos reconocidos solamente para fines fiscales",null,null,null,null,null,null,0,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"OK",null,null,{"$f":"IF(OR(AA143=\"Error\",AB143=\"Error\",AC143=\"Error\"),CONCATENATE(\"Error en el concepto \",D143,\" de la Hoja 2 Fila  \",A143),\"\")","v":""}]
[144,null,"TOTAL ACTIVOS",null,null,null,{"$f":"G11+G15+G38+G61+G73+G78+G83+G84+G94+G113+G118+G123+G140","v":0},{"$f":"H11+H15+H38+H61+H73+H78+H83+H84+H94+H113+H118+H123+H140","v":0},{"$f":"I11+I15+I38+I61+I73+I78+I83+I84+I94+I113+I118+I123+I140","v":0},{"$f":"J11+J15+J38+J61+J73+J78+J83+J84+J94+J113+J118+J123+J140","v":0},{"$f":"K11+K15+K38+K61+K73+K78+K83+K84+K94+K113+K118+K123+K140","v":0},null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"IF(OR(G144<0,K144<0),\"ERROR\",\"OK\")","v":"OK"},null,null,""]
[145,"PASIVOS"]
[146,null,"Obligaciones financieras y cuentas por pagar",null,null,null,{"$f":"SUM(G147:G158)","v":0},{"$f":"SUM(H147:H158)","v":0},{"$f":"SUM(I147:I158)","v":0},{"$f":"SUM(J147:J158)","v":0},{"$f":"SUM(K147:K158)","v":0},null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"IF(OR(G146<0,K146<0),\"ERROR\",\"OK\")","v":"OK"},null,null,""]
[147,null,null,"Obligaciones financieras en moneda local",null,null,null,null,null,null,{"$f":"G147+H147-I147+J147","v":0},null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"OK",null,null,{"$f":"IF(OR(AA147=\"Error\",AB147=\"Error\",AC147=\"Error\"),CONCATENATE(\"Error en el concepto \",D147,\" de la Hoja 2 Fila  \",A147),\"\")","v":""}]
[148,null,null,"Obligaciones financieras en moneda extranjera",null,null,null,null,null,null,0,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"OK",null,null,{"$f":"IF(OR(AA148=\"Error\",AB148=\"Error\",AC148=\"Error\"),CONCATENATE(\"Error en el concepto \",D148,\" de la Hoja 2 Fila  \",A148),\"\")","v":""}]
[149,null,null,"Depósitos y exigibilidades",null,null,null,null,null,null,0,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"OK",null,null,""]
[150,null,null,"Cuentas comerciales por pagar en moneda local",null,null,null,null,null,null,0,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"OK",null,null,""]
[151,null,null,"Cuentas comerciales por pagar en moneda extranjera",null,null,null,null,null,null,0,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"OK",null,null,""]
[152,null,null,"Dividendos y participaciones por pagar",null,null,null,null,null,null,0,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"OK",null,null,""]
[153,null,null,"Cuentas por pagar a socios, accionistas o partícipes",null,null,null,null,null,null,0,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"OK",null,null,""]
[154,null,null,"Cuentas y documentos por pagar a otras partes relacionadas y asociadas",null,null,null,null,null,null,0,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"OK",null,null,""]
[155,null,null,"Reserva matemática y/o técnica y otros pasivos exclusivos en compañías de seguros",null,null,null,null,null,null,0,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"OK",null,null,""]
[156,null,null,"Recaudo a favor de terceros",null,null,null,null,null,null,0,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"OK",null,null,""]
[157,null,null,"Otras cuentas y documentos por pagar en moneda local",null,null,null,null,null,null,0,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"OK",null,null,""]
[158,null,null,"Otras cuentas y documentos por pagar en moneda extranjera",null,null,null,null,null,null,0,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"OK",null,null,""]
[159,null,"Arrendamientos por pagar",null,null,null,{"$f":"SUM(G160:G162)","v":0},{"$f":"SUM(H160:H162)","v":0},{"$f":"SUM(I160:I162)","v":0},0,0,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"IF(OR(G159<0,K159<0),\"ERROR\",\"OK\")","v":"OK"},null,null,""]
[160,null,null,"Financiero o leasing - partes no relacionadas",null,null,null,null,null,null,{"$f":"G160+H160-I160+J160","v":0},null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"OK",null,null,{"$f":"IF(OR(AA160=\"Error\",AB160=\"Error\",AC160=\"Error\"),CONCATENATE(\"Error en el concepto \",D160,\" de la Hoja 2 Fila  \",A160),\"\")","v":""}]
[161,null,null,"Financiero o leasing - partes relacionadas",null,null,null,null,null,null,0,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"OK",null,null,{"$f":"IF(OR(AA161=\"Error\",AB161=\"Error\",AC161=\"Error\"),CONCATENATE(\"Error en el concepto \",D161,\" de la Hoja 2 Fila  \",A161),\"\")","v":""}]
[162,null,null,"Operativo",null,null,null,null,null,null,0,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"OK",null,null,{"$f":"IF(OR(AA162=\"Error\",AB162=\"Error\",AC162=\"Error\"),CONCATENATE(\"Error en el concepto \",D162,\" de la Hoja 2 Fila  \",A162),\"\")","v":""}]
[163,null,"Otros pasivos financieros",null,null,null,{"$f":"SUM(G164:G168)","v":0},{"$f":"SUM(H164:H168)","v":0},{"$f":"SUM(I164:I168)","v":0},0,{"$f":"SUM(K164:K168)","v":0},null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"IF(OR(G163<0,K163<0),\"ERROR\",\"OK\")","v":"OK"},null,null,""]
[164,null,null,"Bonos y documentos equivalentes",null,null,null,null,null,null,{"$f":"G164+H164-I164+J164","v":0},null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"OK",null,null,{"$f":"IF(OR(AA164=\"Error\",AB164=\"Error\",AC164=\"Error\"),CONCATENATE(\"Error en el concepto \",D164,\" de la Hoja 2 Fila  \",A164),\"\")","v":""}]
[165,null,null,"Instrumentos financieros derivados ",null,null,null,null,null,null,0,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"OK",null,null,{"$f":"IF(OR(AA165=\"Error\",AB165=\"Error\",AC165=\"Error\"),CONCATENATE(\"Error en el concepto \",D165,\" de la Hoja 2 Fila  \",A165),\"\")","v":""}]
[166,null,null,"Acciones preferenciales o aportes de capital clasificados como pasivos",null,null,null,null,null,null,0,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"OK",null,null,""]
[167,null,null,"Derechos fiduciarios",null,null,null,null,null,null,0,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"OK",null,null,""]
[168,null,null,"Otros pasivos financieros",null,null,null,null,null,null,0,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"OK",null,null,""]
[169,null,"Impuestos, gravámenes y tasas por pagar",null,null,null,{"$f":"SUM(G170:G172)","v":0},{"$f":"SUM(H170:H172)","v":0},{"$f":"SUM(I170:I172)","v":0},0,0,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"IF(OR(G169<0,K169<0),\"ERROR\",\"OK\")","v":"OK"},null,null,""]
[170,null,null,"Impuesto de renta",null,null,null,null,null,null,{"$f":"G170+H170-I170+J170","v":0},null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"OK",null,null,{"$f":"IF(OR(AA170=\"Error\",AB170=\"Error\",AC170=\"Error\"),CONCATENATE(\"Error en el concepto \",D170,\" de la Hoja 2 Fila  \",A170),\"\")","v":""}]
[171,null,null,"Impuesto al valor agregado - IVA",null,null,null,null,null,null,0,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"OK",null,null,{"$f":"IF(OR(AA171=\"Error\",AB171=\"Error\",AC171=\"Error\"),CONCATENATE(\"Error en el concepto \",D171,\" de la Hoja 2 Fila  \",A171),\"\")","v":""}]
[172,null,null,"Otros impuestos, gravámenes y tasas por pagar",null,null,null,null,null,null,0,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"OK",null,null,""]
[173,null,"Pasivos por impuestos diferidos",null,null,null,null,null,{"$f":"G173+H173","v":0},null,0,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"IF(OR(G173+H173-I173<0,K173<0,I173<0),\"ERROR\",\"OK\")","v":"OK"},null,null,""]
[174,null,"Pasivos por beneficios a los empleados",null,null,null,{"$f":"SUM(G175:G178)","v":0},{"$f":"SUM(H175:H178)","v":0},{"$f":"SUM(I175:I178)","v":0},{"$f":"SUM(J175:J178)","v":0},{"$f":"SUM(K175:K178)","v":0},null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"IF(OR(G174<0,K174<0),\"ERROR\",\"OK\")","v":"OK"},null,null,""]
[175,null,null,"De corto plazo",null,null,null,null,null,null,{"$f":"G175+H175-I175+J175","v":0},null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"OK",null,null,{"$f":"IF(OR(AA175=\"Error\",AB175=\"Error\",AC175=\"Error\"),CONCATENATE(\"Error en el concepto \",D175,\" de la Hoja 2 Fila  \",A175),\"\")","v":""}]
[176,null,null,"De largo plazo",null,null,null,null,null,null,0,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"OK",null,null,{"$f":"IF(OR(AA176=\"Error\",AB176=\"Error\",AC176=\"Error\"),CONCATENATE(\"Error en el concepto \",D176,\" de la Hoja 2 Fila  \",A176),\"\")","v":""}]
[177,null,null,"Por terminación del vínculo laboral o contractual",null,null,null,null,null,null,0,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"OK",null,null,""]
[178,null,null,"Post empleo",null,null,null,null,null,null,0,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"OK",null,null,""]
[179,null,"Provisiones",null,null,null,{"$f":"SUM(G180:G190)","v":0},{"$f":"SUM(H180:H190)","v":0},{"$f":"SUM(I180:I190)","v":0},{"$f":"SUM(J180:J190)","v":0},{"$f":"SUM(K180:K190)","v":0},null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"IF(OR(G179<0,K179<0),\"ERROR\",\"OK\")","v":"OK"},null,null,""]
[{"$f":"A179+1","v":180},null,null,"Procesos legales (litigios y demandas)",null,null,null,null,{"$f":"G180+H180","v":0},null,{"$f":"G180+H180-I180+J180","v":0},null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"IF(OR(G180+H180-I180<0,K180<0,I180<0),\"ERROR\",\"OK\")","v":"OK"},null,null,{"$f":"IF(OR(AA180=\"Error\",AB180=\"Error\",AC180=\"Error\"),CONCATENATE(\"Error en el concepto \",D180,\" de la Hoja 2 Fila  \",A180),\"\")","v":""}]
[181,null,null,"Mantenimiento y reparaciones",null,null,null,null,0,null,0,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"IF(OR(G181+H181-I181<0,K181<0,I181<0),\"ERROR\",\"OK\")","v":"OK"},null,null,{"$f":"IF(OR(AA181=\"Error\",AB181=\"Error\",AC181=\"Error\"),CONCATENATE(\"Error en el concepto \",D181,\" de la Hoja 2 Fila  \",A181),\"\")","v":""}]
[182,null,null,"Obligaciones fiscales",null,null,null,null,0,null,0,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"OK",null,null,""]
[183,null,null,"Desmantelamientos, restauración y rehabilitación",null,null,null,null,0,null,0,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"OK",null,null,""]
[184,null,null,"Garantías",null,null,null,null,0,null,0,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"OK",null,null,""]
[185,null,null,"Contratos onerosos",null,null,null,null,0,null,0,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"OK",null,null,""]
[186,null,null,"Reembolsos a clientes",null,null,null,null,0,null,0,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"OK",null,null,""]
[187,null,null,"Reestructuraciones de negocios",null,null,null,null,0,null,0,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"OK",null,null,""]
[188,null,null,"Pasivos contingentes asumidos en una combinación de negocios",null,null,null,null,0,null,0,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"OK",null,null,""]
[189,null,null,"Relacionadas con el medio ambiente",null,null,null,null,0,null,0,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"OK",null,null,""]
[190,null,null,"Otras provisiones",null,null,null,null,0,null,0,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"OK",null,null,""]
[191,null,"Pasivos por ingresos diferidos",null,null,null,{"$f":"SUM(G192:G195)","v":0},{"$f":"SUM(H192:H195)","v":0},{"$f":"SUM(I192:I195)","v":0},0,{"$f":"SUM(K192:K195)","v":0},null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"IF(OR(G191<0,K191<0),\"ERROR\",\"OK\")","v":"OK"},null,null,""]
[192,null,null,"Anticipos y avances recibidos de clientes",null,null,null,null,null,null,{"$f":"G192+H192-I192+J192","v":0},null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"OK",null,null,{"$f":"IF(OR(AA192=\"Error\",AB192=\"Error\",AC192=\"Error\"),CONCATENATE(\"Error en el concepto \",D192,\" de la Hoja 2 Fila  \",A192),\"\")","v":""}]
[193,null,null,"Ingresos diferidos por programas de fidelización",null,null,null,null,null,null,0,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"OK",null,null,{"$f":"IF(OR(AA193=\"Error\",AB193=\"Error\",AC193=\"Error\"),CONCATENATE(\"Error en el concepto \",D193,\" de la Hoja 2 Fila  \",A193),\"\")","v":""}]
[194,null,null,"Subvenciones del gobierno y otras ayudas",null,null,null,null,null,null,0,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"OK",null,null,""]
[195,null,null,"Otros pasivos por ingresos diferidos",null,null,null,null,null,null,0,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"OK",null,null,""]
[196,null,"Otros pasivos",null,null,null,{"$f":"SUM(G197:G204)","v":0},{"$f":"SUM(H197:H204)","v":0},{"$f":"SUM(I197:I204)","v":0},0,{"$f":"SUM(K197:K204)","v":0},null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"IF(OR(G196<0,K196<0),\"ERROR\",\"OK\")","v":"OK"},null,null,""]
[197,null,null,"Depósitos recibidos",null,null,null,null,null,null,{"$f":"G197+H197-I197+J197","v":0},null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"OK",null,null,{"$f":"IF(OR(AA197=\"Error\",AB197=\"Error\",AC197=\"Error\"),CONCATENATE(\"Error en el concepto \",D197,\" de la Hoja 2 Fila  \",A197),\"\")","v":""}]
[198,null,null,"Retenciones a terceros sobre contratos",null,null,null,null,null,null,0,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"OK",null,null,{"$f":"IF(OR(AA198=\"Error\",AB198=\"Error\",AC198=\"Error\"),CONCATENATE(\"Error en el concepto \",D198,\" de la Hoja 2 Fila  \",A198),\"\")","v":""}]
[199,null,null,"Embargos judiciales",null,null,null,null,null,null,0,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"OK",null,null,{"$f":"IF(OR(AA199=\"Error\",AB199=\"Error\",AC199=\"Error\"),CONCATENATE(\"Error en el concepto \",D199,\" de la Hoja 2 Fila  \",A199),\"\")","v":""}]
[200,null,null,"Cuentas en participación",null,null,null,null,null,null,0,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"OK",null,null,""]
[201,null,null,"Pasivo para ejecución de excedentes - Régimen Tributario Especial",null,null,null,null,null,null,0,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"OK",null,null,""]
[202,null,null,"Fondos sociales, mutuales y otros",null,null,null,null,null,null,0,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"OK",null,null,""]
[203,null,null,"Otros pasivos",null,null,null,null,null,null,0,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"OK",null,null,""]
[{"$f":"A203+1","v":204},null,null,"Pasivos reconocidos solamente para fines fiscales",null,null,null,null,null,null,0,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"IF(OR(J204<0,K204<0),\"ERROR\",\"OK\")","v":"OK"},null,null,""]
[205,null,"TOTAL PASIVOS",null,null,null,{"$f":"G146+G159+G163+G169+G173+G174+G179+G191+G196","v":0},{"$f":"H146+H159+H163+H169+H173+H174+H179+H191+H196","v":0},{"$f":"I146+I159+I163+I169+I173+I174+I179+I191+I196","v":0},{"$f":"J146+J159+J163+J169+J173+J174+J179+J191+J196","v":0},{"$f":"K146+K159+K163+K169+K173+K174+K179+K191+K196","v":0},null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"IF(OR(AA205=\"Error\",AB205=\"Error\",AC205=\"Error\"),CONCATENATE(\"Error en el concepto \",C205,\" de la Hoja 2 Fila  \",A205),\"\")","v":""}]
[206,"PATRIMONIO (ACTIVOS - PASIVOS)",null,null,null,null,{"$f":"G144-G205","v":0},{"$f":"H144-H205","v":0},{"$f":"I144-I205","v":0},{"$f":"J144-J205","v":0},{"$f":"K144-K205","v":0},null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,""]
[207,"DETALLE PATRIMONIO CONTABLE",null,null,null,null,"VALOR CONTABLE ","EFECTO DE CONVERSION ",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,""]
[208,null,"Capital social y reservas",null,null,null,{"$f":"SUM(G209:G223)-G224","v":0},{"$f":"SUM(H209:H223)-H224","v":0},null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,""]
[209,null,null,"Capital pagado",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"IF(G209+H209<0,\"ERROR\",\"OK\")","v":"OK"},null,null,{"$f":"IF(OR(AA209=\"Error\",AB209=\"Error\",AC209=\"Error\"),CONCATENATE(\"Error en el concepto \",D209,\" de la Hoja 2 Fila  \",A209),\"\")","v":""}]
[210,null,null,"Acciones, cuotas o partes de interés social propias en cartera",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"IF(G210+H210<0,\"ERROR\",\"OK\")","v":"OK"},null,null,{"$f":"IF(OR(AA210=\"Error\",AB210=\"Error\",AC210=\"Error\"),CONCATENATE(\"Error en el concepto \",D210,\" de la Hoja 2 Fila  \",A210),\"\")","v":""}]
[211,null,null,"Aportes sociales",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"OK",null,null,""]
[212,null,null,"Capital asignado",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"OK",null,null,""]
[213,null,null,"Fondo social mutual",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"OK",null,null,""]
[214,null,null,"Superávit de capital",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"OK",null,null,""]
[215,null,null,"Donaciones",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"OK",null,null,""]
[216,null,null,"Reservas legales o estatutarias",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"OK",null,null,""]
[217,null,null,"Reservas ocasionales",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"OK",null,null,""]
[218,null,null,"Reservas y fondos entidades solidarias",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"OK",null,null,""]
[219,null,null,"Asignaciones permanentes - Régimen Tributario Especial",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"OK",null,null,""]
[220,null,null,"Superávit por revaluaciones",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"OK",null,null,""]
[221,null,null,"Superávit método de participación",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"OK",null,null,""]
[222,null,null,"Dividendos o participaciones decretados en acciones, cuotas o partes de interés social",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"OK",null,null,""]
[223,null,null,"Saldo crédito Inversion suplementaria",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"OK",null,null,""]
[224,null,null,"Saldo débito Inversion suplementaria",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"OK",null,null,""]
[225,null,"Resultados del ejercicio",null,null,null,{"$f":"G226+G227-G228-G229","v":0},{"$f":"H226+H227-H228-H229","v":0},null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,""]
[226,null,null,"Utilidad o excedente del ejercicio en operaciones continuadas",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"IF(OR(G226+H226-I226<0,K226<0),\"ERROR\",\"OK\")","v":"OK"},null,null,{"$f":"IF(OR(AA226=\"Error\",AB226=\"Error\",AC226=\"Error\"),CONCATENATE(\"Error en el concepto \",D226,\" de la Hoja 2 Fila  \",A226),\"\")","v":""}]
[227,null,null,"Utilidad o excedente del ejercicio en operaciones discontinuadas",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"OK",null,null,{"$f":"IF(OR(AA227=\"Error\",AB227=\"Error\",AC227=\"Error\"),CONCATENATE(\"Error en el concepto \",D227,\" de la Hoja 2 Fila  \",A227),\"\")","v":""}]
[228,null,null,"Pérdida o déficit del ejercicio en operaciones continuadas",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"OK",null,null,""]
[229,null,null,"Pérdida o déficit del ejercicio en operaciones discontinuadas",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"OK",null,null,""]
[230,null,"Resultados acumulados",null,null,null,{"$f":"G231+G232+G233+G234-G235-G236-G237","v":0},{"$f":"H231+H232+H233+H234-H235-H236-H237","v":0},null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,""]
[231,null,null,"Utilidades o excedentes acumulados susceptibles de distribución a título de no constitutivo de renta ni gananacia ocasional",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"OK",null,null,{"$f":"IF(OR(AA231=\"Error\",AB231=\"Error\",AC231=\"Error\"),CONCATENATE(\"Error en el concepto \",D231,\" de la Hoja 2 Fila  \",A231),\"\")","v":""}]
[232,null,null,"Utilidades o excedentes acumulados susceptibles de distribución en calidad de gravados",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"OK",null,null,{"$f":"IF(OR(AA232=\"Error\",AB232=\"Error\",AC232=\"Error\"),CONCATENATE(\"Error en el concepto \",D232,\" de la Hoja 2 Fila  \",A232),\"\")","v":""}]
[233,null,null,"Utilidades acumuladas por ajustes por correcciones de errores",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"OK",null,null,""]
[234,null,null,"Utilidades por ajustes por cambios en políticas contables",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"OK",null,null,""]
[235,null,null,"Pérdidas o déficit acumulados",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"OK",null,null,""]
[236,null,null,"Pérdidas acumuladas por ajustes por correcciones de errores",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"OK",null,null,""]
[237,null,null,"Pérdidas  por ajustes por cambios en políticas contables ",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"OK",null,null,""]
[238,null,"Ganancias (pérdidas) acumuladas o retenidas por la adopción por primera",null,null,null,{"$f":"G239-G240","v":0},{"$f":"H239-H240","v":0},null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,""]
[239,null,null,"Ganancias acumuladas netas en la adopción por primera vez",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"OK",null,null,{"$f":"IF(OR(AA239=\"Error\",AB239=\"Error\",AC239=\"Error\"),CONCATENATE(\"Error en el concepto \",D239,\" de la Hoja 2 Fila  \",A239),\"\")","v":""}]
[240,null,null,"Pérdidas acumuladas netas - adopción por primera vez",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"OK",null,null,{"$f":"IF(OR(AA240=\"Error\",AB240=\"Error\",AC240=\"Error\"),CONCATENATE(\"Error en el concepto \",D240,\" de la Hoja 2 Fila  \",A240),\"\")","v":""}]
[241,null,"Otro resultado integral acumulado",null,null,null,{"$f":"G242-G243+G244-G245","v":0},{"$f":"H242-H243+H244-H245","v":0},null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,""]
[242,null,null,"Ajuste positivo por efecto de conversión",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"OK",null,null,{"$f":"IF(OR(AA242=\"Error\",AB242=\"Error\",AC242=\"Error\"),CONCATENATE(\"Error en el concepto \",D242,\" de la Hoja 2 Fila  \",A242),\"\")","v":""}]
[243,null,null,"Ajuste negativo por efecto de conversión",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"OK",null,null,{"$f":"IF(OR(AA243=\"Error\",AB243=\"Error\",AC243=\"Error\"),CONCATENATE(\"Error en el concepto \",D243,\" de la Hoja 2 Fila  \",A243),\"\")","v":""}]
[244,null,null,"Ganancias acumuladas - ORI",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"OK",null,null,""]
[245,null,null,"Pérdidas acumuladas - ORI",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"OK",null,null,""]
[246,null,"TOTAL PATRIMONIO CONTABLE",null,null,null,{"$f":"G208+G225+G230+G238+G241","v":0},{"$f":"H208+H225+H230+H238+H241","v":0},null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"IF(G246+H246=(G206+H206),\"OK\",\"ERROR\")","v":"OK"},null,{"$f":"IF(OR(AA246=\"Error\",AB246=\"Error\",AC246=\"Error\"),CONCATENATE(\"Error en el concepto \",C246,\" de la Hoja 2 Fila  \",A246,\" El valor del patrimonio (activo – pasivo) (G206+ H206) no puede ser diferente del patrimonio contable (G246 + H246) \"),\"\")","v":""}]
[247,"DATOS INFORMATIVOS",null,null,null,null,"VALOR CONTABLE ","EFECTO DE CONVERSION ",null,null,"VALOR FISCAL"]
[248,null,"ACTIVOS",null,"Total de intereses implícitos no devengados (futuros ingresos financieros en el estado de resultados) por acuerdos que constituyen efectivamente una transacción financiera o cobro diferido",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"IF(G248+H248<0,\"ERROR\",\"OK\")","v":"OK"},null,null,{"$f":"IF(OR(AA248=\"Error\",AB248=\"Error\",AC248=\"Error\"),CONCATENATE(\"Error en el concepto \",C248,E248,\" de la Hoja 2 Fila  \",A248),\"\")","v":""}]
[249,null,null,null,"Total activos (fideicomitidos y generados) en el periodo gravable por fideicomisos o encargos fiduciarios en donde el contribuyente es fideicomitente o fiduciante",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"IF(G249+H249<0,\"ERROR\",\"OK\")","v":"OK"},null,null,{"$f":"IF(OR(AA249=\"Error\",AB249=\"Error\",AC249=\"Error\"),CONCATENATE(\"Error en el concepto \",C248,E249,\" de la Hoja 2 Fila  \",A249),\"\")","v":""}]
[250,null,null,null,"Inventarios de terceros",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"OK",null,null,{"$f":"IF(OR(AA250=\"Error\",AB250=\"Error\",AC250=\"Error\"),CONCATENATE(\"Error en el concepto \",C248,E250,\" de la Hoja 2 Fila  \",A250),\"\")","v":""}]
[251,null,null,null,"Inventarios en poder de terceros",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"OK",null,null,{"$f":"IF(OR(AA251=\"Error\",AB251=\"Error\",AC251=\"Error\"),CONCATENATE(\"Error en el concepto \",C248,E251,\" de la Hoja 2 Fila  \",A251),\"\")","v":""}]
[252,null,null,null,"Retención en la fuente trasladable (art. 242-1 E.T.)",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"OK",null,null,{"$f":"IF(OR(AA252=\"Error\",AB252=\"Error\",AC252=\"Error\"),CONCATENATE(\"Error en el concepto \",C248,E252,\" de la Hoja 2 Fila  \",A252),\"\")","v":""}]
[253,null,"PASIVOS",null,"Total de intereses implícitos no devengados (futuros gastos financieros en el estado de resultados) por acuerdos que constituyen efectivamente una transacción financiera o pago diferido",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"OK",null,null,{"$f":"IF(OR(AA253=\"Error\",AB253=\"Error\",AC253=\"Error\"),CONCATENATE(\"Error en el concepto \",C253,E253,\" de la Hoja 2 Fila  \",A253),\"\")","v":""}]
[254,null,null,null,"Total pasivos (fideicomitidos y generados) en el periodo gravable por fideicomisos o encargos fiduciarios en donde el contribuyente es fideicomitente o fiduciante",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"OK",null,null,{"$f":"IF(OR(AA254=\"Error\",AB254=\"Error\",AC254=\"Error\"),CONCATENATE(\"Error en el concepto \",C253,E254,\" de la Hoja 2 Fila  \",A254),\"\")","v":""}]
[255,null,"PATRIMONIO",null,"Dividendos o participaciones gravados decretados en el periodo",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"OK",null,null,{"$f":"IF(OR(AA255=\"Error\",AB255=\"Error\",AC255=\"Error\"),CONCATENATE(\"Error en el concepto \",C255,E255,\" de la Hoja 2 Fila  \",A255),\"\")","v":""}]
[256,null,null,null,"Dividendos o participaciones no gravados decretados en el periodo",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"OK",null,null,{"$f":"IF(OR(AA256=\"Error\",AB256=\"Error\",AC256=\"Error\"),CONCATENATE(\"Error en el concepto \",C255,E256,\" de la Hoja 2 Fila  \",A256),\"\")","v":""}]
[257,null,null,null,"Dividendos o participaciones gravados efectivamente pagados o exigibles en el periodo",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"OK",null,null,{"$f":"IF(OR(AA257=\"Error\",AB257=\"Error\",AC257=\"Error\"),CONCATENATE(\"Error en el concepto \",C255,E257,\" de la Hoja 2 Fila  \",A257),\"\")","v":""}]
[258,null,null,null,"Dividendos o participaciones no gravados efectivamente pagados o exigibles en el periodo",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"OK",null,null,{"$f":"IF(OR(AA258=\"Error\",AB258=\"Error\",AC258=\"Error\"),CONCATENATE(\"Error en el concepto \",C255,E258,\" de la Hoja 2 Fila  \",A258),\"\")","v":""}]
[259,null,null,null,"Dividendos o participaciones pagados o exigibles en el periodo, con cargo a utilidades del mismo período",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"OK",null,null,{"$f":"IF(OR(AA259=\"Error\",AB259=\"Error\",AC259=\"Error\"),CONCATENATE(\"Error en el concepto \",C255,E259,\" de la Hoja 2 Fila  \",A259),\"\")","v":""}]

{"sheet":"H3 (ERI - Renta 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[null,null,null,null,null,null,"Estado de resultados - Impuesto de Renta y complementarios"]
[]
[]
[]
[]
[]
[null,null,null,null,null,null,null,"val1","val2","val3","val4","val5",null,"val6","val7","val8","val9","val10","val11","val12"]
["NUM","CONCEPTO",null,null,null,null,null,"VALOR CONTABLE\n(VAL1)","EFECTO DE CONVERSION                                                (Moneda Funcional Diferente al Peso Colombiano)\n(VAL2)","MENOR VALOR FISCAL (por reconocimiento, exenciones, limitaciones, etc.)\n(VAL3)","MAYOR VALOR FISCAL (por reconocimiento, recuperaciones, deducciones, etc.)\n(VAL4)","VALOR FISCAL TOTAL\n(VAL5)",null,"RENTA LIQUIDA POR TARIFA",null,null,null,null,null,null,null,null,null,null,null,null,"VALOR CONTABLE + EFECTO CONVERSOR – MENOR VALOR FISCAL ≥ 0  VALOR CONTABLE ≥ 0 VALOR FISCAL ≥ 0","DISTRIBUCIÓN DE LA RENTA LIQUIDA POR TARIFA = VALOR FISCAL","Mensaje"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,"9% (VAL6)","15 % (VAL7)","20 % (VAL8)","24 % (VAL9)","27 % (VAL10)","33% Art. 240 E.T. (VAL11)",{"$f":"CONCATENATE(\"Otras  \",'H1 (Caratula)'!AP19,\"%  (VAL12)\")","v":"Otras  %  (VAL12)"}]
[null,"INGRESOS"]
[11,null,"Ingresos netos Actividad Industrial, comercial y servicios",null,null,null,null,{"$f":"H12-H35","v":0},{"$f":"I12-I35","v":0},{"$f":"J12-J35","v":0},{"$f":"K12-K35","v":0},{"$f":"L12-L35","v":0},null,{"$f":"N12-N35","v":0},0,0,0,{"$f":"R12-R35","v":0},0,0,null,null,null,null,null,null,null,null,{"$f":"IF(OR(AA11=\"ERROR\",AB11=\"ERROR\"),CONCATENATE(\"Error en el concepto \",C11,\" de la Hoja 3 Fila  \",A11),\"\")","v":""}]
[{"$f":"A11+1","v":12},null,null,"Ingresos brutos Actividad Industrial, comercial y servicios",null,null,null,{"$f":"SUM(H13:H34)","v":0},{"$f":"SUM(I13:I34)","v":0},{"$f":"SUM(J13:J34)","v":0},0,0,null,{"$f":"SUM(N13:N34)","v":0},0,0,0,0,0,0,null,null,null,null,null,null,{"$f":"IF(OR(H12<0,L12<0),\"ERROR\",\"OK\")","v":"OK"},null,{"$f":"IF(OR(AA12=\"ERROR\",AB12=\"ERROR\"),CONCATENATE(\"Error en el concepto \",$D$12,\" de la Hoja 3 Fila  \",A12),\"\")","v":""}]
[13,null,null,null,"Venta de bienes",null,"Al territorio nacional",null,null,null,null,{"$f":"H13+I13-J13+K13","v":0},null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"IF(OR(H13+I13-J13<0,L13<0),\"ERROR\",\"OK\")","v":"OK"},{"$f":"IF(L13<>SUM(N13:T13),\"ERROR\",\"OK\")","v":"OK"},{"$f":"IF(OR(AA13=\"ERROR\",AB13=\"ERROR\"),CONCATENATE(\"Error en el concepto \",$E$13,$G13,\" de la Hoja 3 Fila  \",A13),\"\")","v":""}]
[14,null,null,null,null,null,"Exportación a otros países",null,null,null,null,{"$f":"H14+I14-J14+K14","v":0},null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"IF(OR(H14+I14-J14<0,L14<0),\"ERROR\",\"OK\")","v":"OK"},{"$f":"IF(L14<>SUM(N14:T14),\"ERROR\",\"OK\")","v":"OK"},{"$f":"IF(OR(AA14=\"ERROR\",AB14=\"ERROR\"),CONCATENATE(\"Error en el concepto \",$E$13,$G14,\" de la Hoja 3 Fila  \",A14),\"\")","v":""}]
[15,null,null,null,null,null,"Zona franca",null,null,null,null,0,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"OK","OK",""]
[16,null,null,null,null,null,"Comercializadoras Internacionales",null,null,null,null,0,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"OK","OK",""]
[17,null,null,null,null,null,"Jurisdicciones no cooperantes, de baja o nula imposición y regímenes tributarios preferenciales",null,null,null,null,0,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"OK","OK",""]
[18,null,null,null,null,null,"Vinculado Económicos zona Franca y exterior",null,null,null,null,0,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"OK","OK",""]
[19,null,null,null,"Prestación de servicios (diferentes de honorarios profesionales)",null,"Al territorio nacional",null,null,null,null,0,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"OK","OK",{"$f":"IF(OR(AA19=\"ERROR\",AB19=\"ERROR\"),CONCATENATE(\"Error en el concepto \",$E$19,$G19,\" de la Hoja 3 Fila  \",A19),\"\")","v":""}]
[20,null,null,null,null,null,"Exportación a otros países",null,null,null,null,0,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"OK","OK",{"$f":"IF(OR(AA20=\"ERROR\",AB20=\"ERROR\"),CONCATENATE(\"Error en el concepto \",$E$19,$G20,\" de la Hoja 3 Fila  \",A20),\"\")","v":""}]
[21,null,null,null,null,null,"Zona franca",null,null,null,null,0,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"OK","OK",""]
[22,null,null,null,null,null,"Comercializadoras Internacionales",null,null,null,null,0,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"OK","OK",""]
[23,null,null,null,null,null,"Jurisdicciones no cooperantes, de baja o nula imposición y regímenes tributarios preferenciales",null,null,null,null,0,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"OK","OK",""]
[24,null,null,null,null,null,"Vinculado Económicos zona Franca y exterior",null,null,null,null,0,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"OK","OK",""]
[25,null,null,null,"Servicios de construcción",null,null,null,null,null,null,0,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"OK","OK",{"$f":"IF(OR(AA25=\"ERROR\",AB25=\"ERROR\"),CONCATENATE(\"Error en el concepto \",E25,\" de la Hoja 3 Fila  \",A25),\"\")","v":""}]
[26,null,null,null,"Acuerdos de concesión de servicios",null,null,null,null,null,null,0,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"OK","OK",{"$f":"IF(OR(AA26=\"ERROR\",AB26=\"ERROR\"),CONCATENATE(\"Error en el concepto \",E26,\" de la Hoja 3 Fila  \",A26),\"\")","v":""}]
[27,null,null,null,"Arrendamientos operativos",null,null,null,null,null,null,0,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"OK","OK",""]
[28,null,null,null,"Regalías",null,null,null,null,null,null,0,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"OK","OK",""]
[29,null,null,null,"Comisiones (relaciones de agencia)",null,null,null,null,null,null,0,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"OK","OK",""]
[30,null,null,null,"Honorarios Profesionales",null,null,null,null,null,null,0,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"OK","OK",""]
[31,null,null,null,"Actividades de seguros y de capitalización",null,null,null,null,null,null,0,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"OK","OK",""]
[32,null,null,null,"Liberación de reservas en contratos de seguros",null,null,null,null,null,null,0,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"OK","OK",""]
[33,null,null,null,"Comisiones bancarias, costos de transacción, entre otros",null,null,null,null,null,null,0,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"OK","OK",""]
[34,null,null,null,"Otros ingresos",null,null,null,null,null,null,0,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"OK","OK",""]
[35,null,null,"Devoluciones, rebajas y descuentos",null,null,null,{"$f":"SUM(H36:H38)","v":0},{"$f":"SUM(I36:I38)","v":0},{"$f":"SUM(J36:J38)","v":0},{"$f":"SUM(K36:K38)","v":0},{"$f":"SUM(L36:L38)","v":0},null,{"$f":"SUM(N36:N38)","v":0},0,0,0,0,0,0,null,null,null,null,null,null,{"$f":"IF(OR(H35<0,L35<0),\"ERROR\",\"OK\")","v":"OK"},null,{"$f":"IF(OR(AA35=\"ERROR\",AB35=\"ERROR\"),CONCATENATE(\"Error en el concepto \",D35,\" de la Hoja 3 Fila  \",A35),\"\")","v":""}]
[36,null,null,null,"En venta de bienes",null,null,null,null,null,null,{"$f":"H36+I36-J36+K36","v":0},null,null,null,null,null,null,null,null,null,null,null,null,null,null,"OK","OK",{"$f":"IF(OR(AA36=\"ERROR\",AB36=\"ERROR\"),CONCATENATE(\"Error en el concepto \",E36,\" de la Hoja 3 Fila  \",A36),\"\")","v":""}]
[37,null,null,null,"En prestación de servicios",null,null,null,null,null,null,0,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"OK","OK",{"$f":"IF(OR(AA37=\"ERROR\",AB37=\"ERROR\"),CONCATENATE(\"Error en el concepto \",E37,\" de la Hoja 3 Fila  \",A37),\"\")","v":""}]
[38,null,null,null,"Otras devoluciones, rebajas y descuentos",null,null,null,null,null,null,0,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"OK","OK",""]
[39,null,"Ingresos financieros ",null,null,null,null,{"$f":"SUM(H40:H46)","v":0},{"$f":"SUM(I40:I46)","v":0},{"$f":"SUM(J40:J46)","v":0},{"$f":"SUM(K40:K46)","v":0},{"$f":"SUM(L40:L46)","v":0},null,{"$f":"SUM(N40:N46)","v":0},0,0,0,0,0,0,null,null,null,null,null,null,{"$f":"IF(OR(H39<0,L39<0),\"ERROR\",\"OK\")","v":"OK"},null,{"$f":"IF(OR(AA39=\"ERROR\",AB39=\"ERROR\"),CONCATENATE(\"Error en el concepto \",C39,\" de la Hoja 3 Fila  \",A39),\"\")","v":""}]
[40,null,null,"Arrendamiento financiero o mercantil (leasing)",null,null,null,null,null,null,null,{"$f":"H40+I40-J40+K40","v":0},null,null,null,null,null,null,null,null,null,null,null,null,null,null,"OK","OK",{"$f":"IF(OR(AA40=\"ERROR\",AB40=\"ERROR\"),CONCATENATE(\"Error en el concepto \",D40,\" de la Hoja 3 Fila  \",A40),\"\")","v":""}]
[41,null,null,"Intereses - sector financiero",null,null,null,null,null,null,null,0,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"OK","OK",{"$f":"IF(OR(AA41=\"ERROR\",AB41=\"ERROR\"),CONCATENATE(\"Error en el concepto \",D41,\" de la Hoja 3 Fila  \",A41),\"\")","v":""}]
[42,null,null,"Intereses por préstamos a terceros (diferentes al sector financiero)",null,null,null,null,null,null,null,0,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"OK","OK",""]
[43,null,null,"Por instrumentos financieros medidos a costo amortizado distinto a préstamos",null,null,null,null,null,null,null,0,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"OK","OK",""]
[44,null,null,"Intereses implícitos (transacciones de financiación)",null,null,null,null,null,null,null,0,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"OK","OK",""]
[45,null,null,"Diferencia en cambio",null,null,null,null,null,null,null,0,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"OK","OK",""]
[46,null,null,"Otros ingresos financieros",null,null,null,null,null,null,null,0,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"OK","OK",""]
[47,null,"Ganancias por inversiones en subsidiarias, asociadas y/o negocios conjuntos",null,null,null,null,{"$f":"SUM(H48:H57)","v":0},{"$f":"SUM(I48:I57)","v":0},{"$f":"SUM(J48:J57)","v":0},0,0,null,{"$f":"SUM(N48:N57)","v":0},0,0,0,0,{"$f":"SUM(S48:S57)","v":0},{"$f":"SUM(T48:T57)","v":0},null,null,null,null,null,null,{"$f":"IF(OR(H47<0,L47<0),\"ERROR\",\"OK\")","v":"OK"},null,""]
[48,null,null,"Ganancias por el método de participación",null,null,null,null,null,{"$f":"H48+I48","v":0},null,{"$f":"H48+I48-J48+K48","v":0},null,null,null,null,null,null,0,null,null,null,null,null,null,null,{"$f":"IF(OR(H48+I48-J48<0,L48<0,J48<0),\"ERROR\",\"OK\")","v":"OK"},null,{"$f":"IF(OR(AA48=\"ERROR\",AB48=\"ERROR\"),CONCATENATE(\"Error en el concepto \",D48,\" de la Hoja 3 Fila  \",A48),\"\")","v":""}]
[49,null,null,"Ganancias cambios en el valor razonable",null,null,null,null,null,{"$f":"H49+I49","v":0},null,0,null,null,null,null,null,null,0,null,null,null,null,null,null,null,{"$f":"IF(OR(H49+I49-J49<0,L49<0,J49<0),\"ERROR\",\"OK\")","v":"OK"},null,{"$f":"IF(OR(AA49=\"ERROR\",AB49=\"ERROR\"),CONCATENATE(\"Error en el concepto \",D49,\" de la Hoja 3 Fila  \",A49),\"\")","v":""}]
[50,null,null,"Sociedades nacionales y/o utilidades generadas antes del año 2017",null,null,"Dividendos y participaciones NO constitutivos de renta ni ganancia ocasional",null,null,null,null,0,null,null,null,null,null,null,0,null,null,null,null,null,null,null,{"$f":"IF(OR(H50+I50-J50<0,L50<0,),\"ERROR\",\"OK\")","v":"OK"},{"$f":"IF('H1 (Caratula)'!AQ21=\"S\",(IF(L50+L53+L54>L122,\"ERROR\",\"OK\")),\"OK\")","v":"OK"},{"$f":"IF(AA50=\"ERROR\",CONCATENATE(\"Error en el concepto \",$D$50,\" \",G50,\" de la Hoja 3 Fila  \",A50),(IF(AB50=\"ERROR\",CONCATENATE(\"El valor de los ingresos no constitutivos de renta ni ganancia ocasional (casilla L122) no puede ser inferior al valor de los dividendos no constitutivos de renta ni ganancia ocasional (casilla L50+L53+L54)\"),\"\")))","v":""}]
[51,null,null,null,null,null,"Dividendos y participaciones gravados",null,null,null,null,0,null,null,null,null,null,null,0,null,null,null,null,null,null,null,"OK",{"$f":"IF('H1 (Caratula)'!AQ21=\"N\",(IF(L52<>SUM(N52:T52),\"ERROR\",\"OK\")),\"OK\")","v":"OK"},{"$f":"IF(OR(AA51=\"ERROR\",AB51=\"ERROR\"),CONCATENATE(\"Error en el concepto \",$D$50,\" \",G51,\" de la Hoja 3 Fila  \",A51),\"\")","v":""}]
[52,null,null,null,null,null,"Dividendos y participaciones exentas (régimen CHC)",null,null,null,null,0,null,null,null,null,null,null,0,null,null,null,null,null,null,null,"OK",{"$f":"IF('H1 (Caratula)'!AQ21=\"N\",(IF(L53<>SUM(N53:T53),\"ERROR\",\"OK\")),\"OK\")","v":"OK"},{"$f":"IF(OR(AA52=\"ERROR\",AB52=\"ERROR\"),CONCATENATE(\"Error en el concepto \",$D$50,\" \",G52,\" de la Hoja 3 Fila  \",A52),\"\")","v":""}]
[53,null,null,"Capitalizaciones no gravadas (art. 36-3 E.T.)",null,null,null,null,null,null,null,0,null,null,null,null,null,null,0,null,null,null,null,null,null,null,"OK",{"$f":"IF('H1 (Caratula)'!AQ21=\"N\",(IF(L54<>SUM(N54:T54),\"ERROR\",\"OK\")),\"OK\")","v":"OK"},{"$f":"IF(OR(AA53=\"ERROR\",AB53=\"ERROR\"),CONCATENATE(\"Error en el concepto \",$D$53,\" de la Hoja 3 Fila  \",A53),\"\")","v":""}]
[54,null,null,"MEGA - INVERSIONES\n(art. 235-3 E.T.)",null,null,"Dividendos y participaciones No gravados",null,null,null,null,0,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"OK",null,{"$f":"IF(OR(AA54=\"ERROR\",AB54=\"ERROR\"),CONCATENATE(\"Error en el concepto \",$D$54,G54,\" de la Hoja 3 Fila  \",A54),\"\")","v":""}]
[55,null,null,null,null,null,"Dividendos y participaciones gravados",null,null,null,null,0,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"OK",null,{"$f":"IF(OR(AA55=\"ERROR\",AB55=\"ERROR\"),CONCATENATE(\"Error en el concepto \",$D$54,G55,\" de la Hoja 3 Fila  \",A55),\"\")","v":""}]
[56,null,null,"Establecimientos permanentes y sociedades extranjeras - utilidades generadas a partir del año 2017",null,null,"Dividendos y participaciones gravados al 7,5%",null,null,null,null,0,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"OK",null,{"$f":"IF(OR(AA56=\"ERROR\",AB56=\"ERROR\"),CONCATENATE(\"Error en el concepto \",$D$56,G56,\" de la Hoja 3 Fila  \",A56),\"\")","v":""}]
[57,null,null,null,null,null,"Dividendos y participaciones gravados, tarifa general art. 240 E.T.",null,null,null,null,0,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"OK",null,{"$f":"IF(OR(AA57=\"ERROR\",AB57=\"ERROR\"),CONCATENATE(\"Error en el concepto \",$D$56,G57,\" de la Hoja 3 Fila  \",A57),\"\")","v":""}]
[58,null,"Ingresos por mediciones a valor razonable",null,null,null,null,{"$f":"SUM(H59:H63)","v":0},{"$f":"SUM(I59:I63)","v":0},{"$f":"SUM(J59:J63)","v":0},0,0,null,{"$f":"SUM(N59:N63)","v":0},0,0,0,0,0,0,null,null,null,null,null,null,{"$f":"IF(OR(H58<0,L58<0),\"ERROR\",\"OK\")","v":"OK"},null,""]
[59,null,null,"Activos biológicos",null,null,null,null,null,null,null,{"$f":"H59+I59-J59+K59","v":0},null,null,null,null,null,null,null,null,null,null,null,null,null,null,"OK","OK",{"$f":"IF(OR(AA59=\"ERROR\",AB59=\"ERROR\"),CONCATENATE(\"Error en el concepto \",D59,\" de la Hoja 3 Fila  \",A59),\"\")","v":""}]
[60,null,null,"Propiedades de inversión",null,null,null,null,null,null,null,0,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"OK","OK",{"$f":"IF(OR(AA60=\"ERROR\",AB60=\"ERROR\"),CONCATENATE(\"Error en el concepto \",D60,\" de la Hoja 3 Fila  \",A60),\"\")","v":""}]
[61,null,null,"Instrumentos financieros, diferente a inversiones en subsidiarias, asociadas y/o negocios conjuntos ",null,null,null,null,null,null,null,0,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"OK","OK",{"$f":"IF(OR(AA61=\"ERROR\",AB61=\"ERROR\"),CONCATENATE(\"Error en el concepto \",D61,\" de la Hoja 3 Fila  \",A61),\"\")","v":""}]
[62,null,null,"Instrumentos derivados",null,null,null,null,null,null,null,0,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"OK","OK",{"$f":"IF(OR(AA62=\"ERROR\",AB62=\"ERROR\"),CONCATENATE(\"Error en el concepto \",D62,\" de la Hoja 3 Fila  \",A62),\"\")","v":""}]
[63,null,null,"Otros",null,null,null,null,null,null,null,0,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"OK","OK",{"$f":"IF(OR(AA63=\"ERROR\",AB63=\"ERROR\"),CONCATENATE(\"Error en el concepto \",D63,\" de la Hoja 3 Fila  \",A63),\"\")","v":""}]
[64,null,"Utilidad en la venta o enajenación de activos, bienes poseídos por menos de dos años",null,null,null,null,{"$f":"SUM(H65:H72)","v":0},{"$f":"SUM(I65:I72)","v":0},{"$f":"SUM(J65:J72)","v":0},{"$f":"SUM(K65:K72)","v":0},{"$f":"SUM(L65:L72)","v":0},null,{"$f":"SUM(N65:N72)","v":0},0,0,0,0,0,0,null,null,null,null,null,null,{"$f":"IF(OR(H64<0,L64<0),\"ERROR\",\"OK\")","v":"OK"},null,""]
[65,null,null,"Propiedades, planta y equipo",null,null,null,null,null,null,null,{"$f":"H65+I65-J65+K65","v":0},null,null,null,null,null,null,null,null,null,null,null,null,null,null,"OK","OK",{"$f":"IF(OR(AA65=\"ERROR\",AB65=\"ERROR\"),CONCATENATE(\"Error en el concepto \",D65,\" de la Hoja 3 Fila  \",A65),\"\")","v":""}]
[66,null,null,"Propiedades de Inversión",null,null,null,null,null,null,null,0,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"OK","OK",""]
[67,null,null,"Activos biológicos (sin plantas productoras)",null,null,null,null,null,null,null,0,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"OK","OK",""]
[68,null,null,"Activos no corrientes mantenidos para la venta / entregar a propietarios",null,null,null,null,null,null,null,0,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"OK","OK",""]
[69,null,null,"Activos Intangibles",null,null,null,null,null,null,null,0,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"OK","OK",""]
[70,null,null,"Inversiones en acciones y otras participaciones",null,null,null,null,null,null,null,0,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"OK","OK",""]
[71,null,null,"Por disposición de otros instrumentos financieros",null,null,null,null,null,null,null,0,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"OK","OK",""]
[72,null,null,"Otros",null,null,null,null,null,null,null,0,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"OK","OK",""]
[73,null,"Utilidad por venta o enajenación de activos, bienes poseídos por dos años o más (ganancia ocasional)",null,null,null,null,{"$f":"SUM(H74:H81)","v":0},{"$f":"SUM(I74:I81)","v":0},{"$f":"SUM(J74:J81)","v":0},{"$f":"SUM(K74:K81)","v":0},{"$f":"SUM(L74:L81)","v":0},null,{"$f":"SUM(N74:N81)","v":0},0,0,0,0,0,0,null,null,null,null,null,null,{"$f":"IF(OR(H73<0,L73<0),\"ERROR\",\"OK\")","v":"OK"},null,""]
[74,null,null,"Propiedades, planta y equipo",null,null,null,null,null,null,null,{"$f":"H74+I74-J74+K74","v":0},null,null,null,null,null,null,null,null,null,null,null,null,null,null,"OK",null,{"$f":"IF(OR(AA74=\"ERROR\",AB74=\"ERROR\"),CONCATENATE(\"Error en el concepto \",D74,\" de la Hoja 3 Fila  \",A74),\"\")","v":""}]
[75,null,null,"Propiedades de Inversión",null,null,null,null,null,null,null,0,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"OK",null,{"$f":"IF(OR(AA75=\"ERROR\",AB75=\"ERROR\"),CONCATENATE(\"Error en el concepto \",D75,\" de la Hoja 3 Fila  \",A75),\"\")","v":""}]
[76,null,null,"Activos biológicos (sin plantas productoras)",null,null,null,null,null,null,null,0,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"OK",null,""]
[77,null,null,"Activos no corrientes mantenidos para la venta / entregar a propietarios",null,null,null,null,null,null,null,0,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"OK",null,""]
[78,null,null,"Activos Intangibles",null,null,null,null,null,null,null,0,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"IF(OR(H78+I78-J78<0,L78<0),\"ERROR\",\"OK\")","v":"OK"},null,""]
[{"$f":"A78+1","v":79},null,null,"Inversiones en acciones y otras participaciones",null,null,null,null,null,null,null,0,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"OK",null,""]
[80,null,null,"Por disposición de otros instrumentos financieros",null,null,null,null,null,null,null,0,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"OK",null,""]
[81,null,null,"Otros",null,null,null,null,null,null,null,0,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"OK",null,""]
[82,null,"Ingresos por reversión de deterioro del valor",null,null,null,null,{"$f":"SUM(H83:H94)","v":0},{"$f":"SUM(I83:I94)","v":0},{"$f":"SUM(J83:J94)","v":0},{"$f":"SUM(K83:K94)","v":0},{"$f":"SUM(L83:L94)","v":0},null,{"$f":"SUM(N83:N94)","v":0},0,0,0,0,0,0,null,null,null,null,null,null,{"$f":"IF(OR(H82<0,L82<0),\"ERROR\",\"OK\")","v":"OK"},null,{"$f":"IF(OR(AA82=\"ERROR\",AB82=\"ERROR\"),CONCATENATE(\"Error en el concepto \",C82,\" de la Hoja 3 Fila  \",A82),\"\")","v":""}]
[83,null,null,"Inventarios",null,null,null,null,null,null,null,{"$f":"H83+I83-J83+K83","v":0},null,null,null,null,null,null,null,null,null,null,null,null,null,null,"OK",{"$f":"IF(L83<>SUM(N83:T83),\"ERROR\",\"OK\")","v":"OK"},{"$f":"IF(OR(AA83=\"ERROR\",AB83=\"ERROR\"),CONCATENATE(\"Error en el concepto \",D83,\" de la Hoja 3 Fila  \",A83),\"\")","v":""}]
[84,null,null,"Propiedades, planta y equipo",null,null,null,null,null,null,null,0,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"OK","OK",{"$f":"IF(OR(AA84=\"ERROR\",AB84=\"ERROR\"),CONCATENATE(\"Error en el concepto \",D84,\" de la Hoja 3 Fila  \",A84),\"\")","v":""}]
[85,null,null,"Activos intangibles",null,null,null,null,null,null,null,0,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"OK","OK",""]
[86,null,null,"Activos de exploración y evaluación de recursos minerales",null,null,null,null,null,null,null,0,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"OK","OK",""]
[87,null,null,"Propiedades de inversión medidas al modelo de costo",null,null,null,null,null,null,null,0,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"OK","OK",""]
[88,null,null,"Activos no corrientes mantenidos para la venta / entregar a propietarios",null,null,null,null,null,null,null,0,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"OK","OK",""]
[89,null,null,"Activos biológicos medidos al modelo de costo",null,null,null,null,null,null,null,0,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"OK","OK",""]
[90,null,null,"Bienes de arte y cultura",null,null,null,null,null,null,null,0,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"OK","OK",""]
[91,null,null,"Activos financieros (diferentes a cartera de crédito y operaciones de leasing)",null,null,null,null,null,null,null,0,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"OK","OK",""]
[92,null,null,"Cartera de crédito y operaciones de leasing",null,null,null,null,null,null,null,0,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"OK","OK",""]
[93,null,null,"Otras inversiones medidas al costo o el método de la participación",null,null,null,null,null,null,null,0,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"OK","OK",""]
[94,null,null,"Otros deterioros",null,null,null,null,null,null,null,0,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"OK","OK",""]
[95,null,"Ingresos por reversión de provisiones (pasivos de monto o fecha inciertos)",null,null,null,null,{"$f":"SUM(H96:H102)","v":0},{"$f":"SUM(I96:I102)","v":0},{"$f":"SUM(J96:J102)","v":0},0,0,null,{"$f":"SUM(N96:N102)","v":0},0,0,0,{"$f":"SUM(R96:R102)","v":0},0,0,null,null,null,null,null,null,{"$f":"IF(OR(H95<0,L95<0),\"ERROR\",\"OK\")","v":"OK"},null,""]
[96,null,null,"Garantías",null,null,null,null,null,null,null,{"$f":"H96+I96-J96+K96","v":0},null,null,null,null,null,null,null,null,null,null,null,null,null,null,"OK","OK",{"$f":"IF(OR(AA96=\"ERROR\",AB96=\"ERROR\"),CONCATENATE(\"Error en el concepto \",D96,\" de la Hoja 3 Fila  \",A96),\"\")","v":""}]
[97,null,null,"Contratos onerosos",null,null,null,null,null,null,null,0,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"OK","OK",{"$f":"IF(OR(AA97=\"ERROR\",AB97=\"ERROR\"),CONCATENATE(\"Error en el concepto \",D97,\" de la Hoja 3 Fila  \",A97),\"\")","v":""}]
[98,null,null,"Litigios",null,null,null,null,null,null,null,0,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"OK","OK",""]
[99,null,null,"Reembolsos a clientes",null,null,null,null,null,null,null,0,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"OK","OK",""]
[100,null,null,"Reestructuraciones de negocios",null,null,null,null,null,null,null,0,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"OK","OK",""]
[101,null,null,"Pasivos contingentes asumidos en una combinación de negocios",null,null,null,null,null,null,null,0,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"OK","OK",""]
[102,null,null,"Otros",null,null,null,null,null,null,null,0,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"OK","OK",""]
[103,null,"Ingresos por reversión de pasivos por beneficios a los empleados",null,null,null,null,{"$f":"SUM(H104:H107)","v":0},{"$f":"SUM(I104:I107)","v":0},{"$f":"SUM(J104:J107)","v":0},{"$f":"SUM(K104:K107)","v":0},{"$f":"SUM(L104:L107)","v":0},null,{"$f":"SUM(N104:N107)","v":0},0,0,0,0,0,0,null,null,null,null,null,null,{"$f":"IF(OR(H103<0,L103<0),\"ERROR\",\"OK\")","v":"OK"},null,""]
[104,null,null,"Beneficios de corto plazo",null,null,null,null,null,null,null,{"$f":"H104+I104-J104+K104","v":0},null,null,null,null,null,null,null,null,null,null,null,null,null,null,"OK","OK",{"$f":"IF(OR(AA104=\"ERROR\",AB104=\"ERROR\"),CONCATENATE(\"Error en el concepto \",D104,\" de la Hoja 3 Fila  \",A104),\"\")","v":""}]
[105,null,null,"Beneficios de largo plazo",null,null,null,null,null,null,null,0,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"OK","OK",{"$f":"IF(OR(AA105=\"ERROR\",AB105=\"ERROR\"),CONCATENATE(\"Error en el concepto \",D105,\" de la Hoja 3 Fila  \",A105),\"\")","v":""}]
[106,null,null,"Beneficios a empleados por terminación del vínculo laboral",null,null,null,null,null,null,null,0,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"OK","OK",""]
[107,null,null,"Beneficios a empleados post-empleo",null,null,null,null,null,null,null,0,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"OK","OK",""]
[108,null,"Otros ingresos",null,null,null,null,{"$f":"SUM(H109:H114)","v":0},{"$f":"SUM(I109:I114)","v":0},{"$f":"SUM(J109:J114)","v":0},{"$f":"SUM(K109:K114)-K113","v":0},{"$f":"SUM(L109:L114)-L113","v":0},null,{"$f":"SUM(N109:N114)-N113","v":0},0,0,0,0,0,0,null,null,null,null,null,null,{"$f":"IF(OR(H108<0,L108<0),\"ERROR\",\"OK\")","v":"OK"},null,{"$f":"IF(OR(AA108=\"ERROR\",AB108=\"ERROR\"),CONCATENATE(\"Error en el concepto \",C108,\" de la Hoja 3 Fila  \",A108),\"\")","v":""}]
[109,null,null,"Transferencias, subvenciones y ayudas gubernamentales",null,null,null,null,null,null,null,{"$f":"H109+I109-J109+K109","v":0},null,null,null,null,null,null,null,null,null,null,null,null,null,null,"OK","OK",""]
[110,null,null,"Donaciones, aportaciones y similares",null,null,null,null,null,null,null,0,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"OK","OK",""]
[111,null,null,"Reembolsos de compañías de seguros (indemnizaciones)",null,null,null,null,null,null,null,0,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"OK","OK",""]
[112,null,null,"Otras indemnizaciones",null,null,null,null,null,null,null,0,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"OK","OK",""]
[113,null,null,"Otras reversiones o recuperaciones",null,null,null,null,null,null,null,0,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"OK","OK",""]
[114,null,null,"Otros",null,null,null,null,null,null,null,0,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"OK","OK",""]
[115,null,"Ganancias netas en operaciones discontinuadas",null,null,null,null,null,null,{"$f":"H115+I115","v":0},null,0,null,0,0,0,0,null,null,0,null,null,null,null,null,null,{"$f":"IF(OR(H115+I115-J115<0,L115<0,J115<0),\"ERROR\",\"OK\")","v":"OK"},"OK",{"$f":"IF(OR(AA115=\"ERROR\",AB115=\"ERROR\"),CONCATENATE(\"Error en el concepto \",C115,\" de la Hoja 3 Fila  \",A115),\"\")","v":""}]
[116,null,"Ajustes fiscales",null,null,null,null,{"$f":"H117","v":0},{"$f":"I117","v":0},{"$f":"J117","v":0},0,0,null,{"$f":"N117","v":0},0,0,0,0,0,0,null,null,null,null,null,null,null,null,""]
[117,null,null,"Adición de ingresos",null,null,null,{"$f":"SUM(H118:H121)","v":0},{"$f":"SUM(I118:I121)","v":0},{"$f":"SUM(J118:J121)","v":0},{"$f":"SUM(K118:K121)-K118","v":0},{"$f":"SUM(L118:L121)-L118","v":0},null,{"$f":"SUM(N118:N121)-N118","v":0},{"$f":"SUM(O118:O121)-O118","v":0},0,0,0,0,0,null,null,null,null,null,null,null,null,""]
[118,null,null,null,"Recuperación de deducciones sin incidencia contable",null,null,null,null,null,null,{"$f":"H118+I118-J118+K118","v":0},null,null,null,null,null,null,null,null,null,null,null,null,null,null,"OK","OK",{"$f":"IF(OR(AA118=\"ERROR\",AB118=\"ERROR\"),CONCATENATE(\"Error en el concepto \",E118,\" de la Hoja 3 Fila  \",A118),\"\")","v":""}]
[119,null,null,null,"Intereses presuntos",null,null,null,null,null,null,0,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"OK","OK",{"$f":"IF(OR(AA119=\"ERROR\",AB119=\"ERROR\"),CONCATENATE(\"Error en el concepto \",E119,\" de la Hoja 3 Fila  \",A119),\"\")","v":""}]
[120,null,null,null,"Mayor ingreso - Precios de Transferencia",null,null,null,null,null,null,0,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"OK","OK",{"$f":"IF(OR(AA120=\"ERROR\",AB120=\"ERROR\"),CONCATENATE(\"Error en el concepto \",E120,\" de la Hoja 3 Fila  \",A120),\"\")","v":""}]
[121,null,null,null,"Otros ingresos fiscales y no incluidos contablemente",null,null,null,null,null,null,0,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"OK",{"$f":"IF(L121<>SUM(N121:T121),\"ERROR\",\"OK\")","v":"OK"},{"$f":"IF(OR(AA121=\"ERROR\",AB121=\"ERROR\"),CONCATENATE(\"Error en el concepto \",E121,\" de la Hoja 3 Fila  \",A121),\"\")","v":""}]
[122,null,"Ingresos no constitutivos de renta ni ganancia ocasional",null,null,null,null,null,null,null,null,0,null,null,null,null,null,null,0,null,null,null,null,null,null,null,"OK",{"$f":"IF('H1 (Caratula)'!AQ21=\"S\",(IF(L50+L53+L54>=L122,IF(SUM(N122:T122)=0,\"OK\",\"ERROR\"),IF(L122-L50-L53-L54=SUM(N122:T122),\"OK\",\"ERROR\"))),IF(L122<>SUM(N122:T122),\"ERROR\",\"OK\"))","v":"OK"},{"$f":"IF(OR(AA122=\"ERROR\",AB122=\"ERROR\"),CONCATENATE(\"Error en el concepto \",C122,\" de la Hoja 3 Fila  \",A122),\"\")","v":""}]
[123,null,"TOTAL INGRESOS",null,null,null,null,{"$f":"H11+H58+H64+H73+H82+H95+H103+H108+H116+H115+H39+H47-H122","v":0},{"$f":"I11+I58+I64+I73+I82+I95+I103+I108+I116+I115+I39+I47-I122","v":0},{"$f":"J11+J58+J64+J82+J95+J103+J108+J116+J115+J39+J47-J122","v":0},{"$f":"K11+K58+K64+K82+K95+K103+K108+K116+K115+K39+K47-K122","v":0},{"$f":"L11+L58+L64+L82+L95+L103+L108+L116+L115+L39+L47-L122","v":0},null,{"$f":"N11+N58+N64+N82+N95+N103+N108+N116+N115+N39+N47-N122","v":0},0,0,0,0,{"$f":"S11+S58+S64+S82+S95+S103+S108+S116+S115+S39+S47-S122","v":0},0,null,null,null,null,null,null,null,{"$f":"IF(AND(L122 <= L123 + L122,N122 <= N123 + N122,O122 <= O123 + O122,P122 <= P123 + P122,Q122 <= Q123 + Q122,R122 <= R123 + R122,S122 <= S123 + S122,T122 <= T123 + T122),\"OK\",\"ERROR\")","v":"OK"},""]
[124,"COSTOS"]
[125,null,"Materias primas, reventa de bienes terminados y servicios",null,null,null,null,{"$f":"H127+H128+H129-H130+H131+H132+H133-H134+H135-H136+H137-H138+H139+H141+H126+H140","v":0},null,{"$f":"J127+J128+J129-J130+J131+J132+J133-J134+J135-J136+J137-J138+J139+J141+J126+J140","v":0},0,0,null,{"$f":"N127+N128+N129-N130+N131+N132+N133-N134+N135-N136+N137-N138+N139+N141+N126+N140","v":0},0,0,0,0,0,0,null,null,null,null,null,null,{"$f":"IF(OR(H125<0,L125<0),\"ERROR\",\"OK\")","v":"OK"},null,""]
[126,null,null,"Costo de ventas calculado por el sistema permanente",null,null,null,null,null,null,null,{"$f":"H126+I126-J126+K126","v":0},null,null,null,null,null,null,null,null,null,null,null,null,null,null,"OK","OK",{"$f":"IF(OR(AA126=\"ERROR\",AB126=\"ERROR\"),CONCATENATE(\"Error en el concepto \",D126,\" de la Hoja 3 Fila  \",A126),\"\")","v":""}]
[127,null,null,"Materias primas (para procesos de producción)",null,null,"Inventario inicial",null,null,null,null,0,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"OK","OK",{"$f":"IF(OR(AA127=\"ERROR\",AB127=\"ERROR\"),CONCATENATE(\"Error en el concepto \",D127,G127,\" de la Hoja 3 Fila  \",A127),\"\")","v":""}]
[128,null,null,null,null,null,"compras locales",null,null,null,null,0,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"OK","OK",{"$f":"IF(OR(AA128=\"ERROR\",AB128=\"ERROR\"),CONCATENATE(\"Error en el concepto \",D127,G128,\" de la Hoja 3 Fila  \",A128),\"\")","v":""}]
[129,null,null,null,null,null,"Importaciones",null,null,null,null,0,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"OK","OK",{"$f":"IF(OR(AA129=\"ERROR\",AB129=\"ERROR\"),CONCATENATE(\"Error en el concepto \",D127,G129,\" de la Hoja 3 Fila  \",A129),\"\")","v":""}]
[130,null,null,null,null,null,"Inventario final",null,null,null,null,0,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"OK","OK",{"$f":"IF(OR(AA130=\"ERROR\",AB130=\"ERROR\"),CONCATENATE(\"Error en el concepto \",D127,G130,\" de la Hoja 3 Fila  \",A130),\"\")","v":""}]
[131,null,null,"Costos de los bienes vendidos (para comerciantes por reventa de bienes terminados)",null,null,"Inventario inicial",null,null,null,null,0,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"OK","OK",{"$f":"IF(OR(AA131=\"ERROR\",AB131=\"ERROR\"),CONCATENATE(\"Error en el concepto \",D131,G131,\" de la Hoja 3 Fila  \",A131),\"\")","v":""}]
[132,null,null,null,null,null,"compras locales",null,null,null,null,0,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"OK","OK",{"$f":"IF(OR(AA132=\"ERROR\",AB132=\"ERROR\"),CONCATENATE(\"Error en el concepto \",D131,G132,\" de la Hoja 3 Fila  \",A132),\"\")","v":""}]
[133,null,null,null,null,null,"Importaciones",null,null,null,null,0,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"OK","OK",{"$f":"IF(OR(AA133=\"ERROR\",AB133=\"ERROR\"),CONCATENATE(\"Error en el concepto \",D131,G133,\" de la Hoja 3 Fila  \",A133),\"\")","v":""}]
[134,null,null,null,null,null,"Inventario final",null,null,null,null,0,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"OK","OK",{"$f":"IF(OR(AA134=\"ERROR\",AB134=\"ERROR\"),CONCATENATE(\"Error en el concepto \",D131,G134,\" de la Hoja 3 Fila  \",A134),\"\")","v":""}]
[135,null,null,"Productos en proceso",null,null,"Inventario inicial",null,null,null,null,0,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"OK","OK",""]
[136,null,null,null,null,null,"Inventario final",null,null,null,null,0,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"OK","OK",{"$f":"IF(OR(AA136=\"ERROR\",AB136=\"ERROR\"),CONCATENATE(\"Error en el concepto \",D135,G136,\" de la Hoja 3 Fila  \",A136),\"\")","v":""}]
[137,null,null,"Producto terminado",null,null,"Inventario inicial",null,null,null,null,0,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"OK","OK",""]
[138,null,null,null,null,null,"Inventario final",null,null,null,null,0,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"OK","OK",{"$f":"IF(OR(AA138=\"ERROR\",AB138=\"ERROR\"),CONCATENATE(\"Error en el concepto \",D137,G138,\" de la Hoja 3 Fila  \",A138),\"\")","v":""}]
[139,null,null,"Costos en la prestación de servicios (para prestadores de servicios)",null,null,null,null,null,null,null,0,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"OK","OK",{"$f":"IF(OR(AA139=\"ERROR\",AB139=\"ERROR\"),CONCATENATE(\"Error en el concepto \",D139,\" de la Hoja 3 Fila  \",A139),\"\")","v":""}]
[140,null,null,"Otro sistema de determinación del costo de ventas",null,null,null,null,null,null,null,0,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"OK","OK",{"$f":"IF(OR(AA140=\"ERROR\",AB140=\"ERROR\"),CONCATENATE(\"Error en el concepto \",D140,\" de la Hoja 3 Fila  \",A140),\"\")","v":""}]
[141,null,null,"Ajustes",null,null,null,null,null,null,null,0,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"OK","OK",{"$f":"IF(OR(AA141=\"ERROR\",AB141=\"ERROR\"),CONCATENATE(\"Error en el concepto \",D141,\" de la Hoja 3 Fila  \",A141),\"\")","v":""}]
[142,null,"Mano de obra",null,null,null,null,{"$f":"SUM(H143:H146)","v":0},null,{"$f":"SUM(J143:J146)","v":0},{"$f":"SUM(K143:K146)","v":0},{"$f":"SUM(L143:L146)","v":0},null,{"$f":"SUM(N143:N146)","v":0},0,0,0,0,0,0,null,null,null,null,null,null,{"$f":"IF(OR(H142<0,L142<0),\"ERROR\",\"OK\")","v":"OK"},null,{"$f":"IF(OR(AA142=\"ERROR\",AB142=\"ERROR\"),CONCATENATE(\"Error en el concepto \",C142,\" de la Hoja 3 Fila  \",A142),\"\")","v":""}]
[{"$f":"A142+1","v":143},null,null,"Beneficios a empleados",null,null,"De corto plazo",null,null,null,null,{"$f":"H143+I143-J143+K143","v":0},null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"IF(OR(H143+I143-J143<0,L143<0),\"ERROR\",\"OK\")","v":"OK"},{"$f":"IF(L143<>SUM(N143:T143),\"ERROR\",\"OK\")","v":"OK"},{"$f":"IF(OR(AA143=\"ERROR\",AB143=\"ERROR\"),CONCATENATE(\"Error en el concepto \",D143,G143,\" de la Hoja 3 Fila  \",A143),\"\")","v":""}]
[144,null,null,null,null,null,"De largo plazo",null,null,null,null,0,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"OK","OK",{"$f":"IF(OR(AA144=\"ERROR\",AB144=\"ERROR\"),CONCATENATE(\"Error en el concepto \",D143,G144,\" de la Hoja 3 Fila  \",A144),\"\")","v":""}]
[145,null,null,null,null,null,"Por terminación del vínculo laboral",null,null,null,null,0,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"OK","OK",{"$f":"IF(OR(AA145=\"ERROR\",AB145=\"ERROR\"),CONCATENATE(\"Error en el concepto \",D143,G145,\" de la Hoja 3 Fila  \",A145),\"\")","v":""}]
[146,null,null,null,null,null,"Post-empleo",null,null,null,null,0,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"OK","OK",{"$f":"IF(OR(AA146=\"ERROR\",AB146=\"ERROR\"),CONCATENATE(\"Error en el concepto \",D143,G146,\" de la Hoja 3 Fila  \",A146),\"\")","v":""}]
[147,null,"Depreciaciones, amortizaciones y deterioros",null,null,null,null,{"$f":"SUM(H148:H171)","v":0},null,{"$f":"SUM(J148:J171)","v":0},{"$f":"SUM(K148:K171)","v":0},{"$f":"SUM(L148:L171)","v":0},null,{"$f":"SUM(N148:N171)","v":0},0,0,0,0,0,0,null,null,null,null,null,null,{"$f":"IF(OR(H147<0,L147<0),\"ERROR\",\"OK\")","v":"OK"},null,""]
[148,null,null,"Depreciación propiedades, planta y equipo",null,null,"Del costo",null,null,null,null,{"$f":"H148+I148-J148+K148","v":0},null,null,null,null,null,null,null,null,null,null,null,null,null,null,"OK","OK",{"$f":"IF(OR(AA148=\"ERROR\",AB148=\"ERROR\"),CONCATENATE(\"Error en el concepto \",D148,G148,\" de la Hoja 3 Fila  \",A148),\"\")","v":""}]
[149,null,null,null,null,null,"Del ajuste acumulado por revaluaciones o reexpresiones",null,null,null,null,0,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"OK","OK",{"$f":"IF(OR(AA149=\"ERROR\",AB149=\"ERROR\"),CONCATENATE(\"Error en el concepto \",D148,G149,\" de la Hoja 3 Fila  \",A149),\"\")","v":""}]
[150,null,null,"Depreciación propiedades de inversión",null,null,"Del costo  ",null,null,null,null,0,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"OK","OK",{"$f":"IF(OR(AA150=\"ERROR\",AB150=\"ERROR\"),CONCATENATE(\"Error en el concepto \",D150,G150,\" de la Hoja 3 Fila  \",A150),\"\")","v":""}]
[151,null,null,null,null,null,"Del ajuste acumulado por revaluaciones o reexpresiones",null,null,null,null,0,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"OK","OK",{"$f":"IF(OR(AA151=\"ERROR\",AB151=\"ERROR\"),CONCATENATE(\"Error en el concepto \",D150,G151,\" de la Hoja 3 Fila  \",A151),\"\")","v":""}]
[152,null,null,"Depreciación activos biológicos",null,null,"Del costo  ",null,null,null,null,0,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"OK","OK",""]
[153,null,null,null,null,null,"Del ajuste acumulado por revaluaciones o reexpresiones",null,null,null,null,0,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"OK","OK",{"$f":"IF(OR(AA153=\"ERROR\",AB153=\"ERROR\"),CONCATENATE(\"Error en el concepto \",D152,G153,\" de la Hoja 3 Fila  \",A153),\"\")","v":""}]
[154,null,null,"Amortización activos intangibles",null,null,"Del costo  ",null,null,null,null,0,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"OK","OK",""]
[155,null,null,null,null,null,"Del ajuste acumulado por revaluaciones o reexpresiones",null,null,null,null,0,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"OK","OK",{"$f":"IF(OR(AA155=\"ERROR\",AB155=\"ERROR\"),CONCATENATE(\"Error en el concepto \",D154,G155,\" de la Hoja 3 Fila  \",A155),\"\")","v":""}]
[156,null,null,"Depreciación derechos de uso en arrendamientos operativos (NIIF 16)",null,null,null,null,null,null,null,0,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"OK","OK",{"$f":"IF(OR(AA156=\"ERROR\",AB156=\"ERROR\"),CONCATENATE(\"Error en el concepto \",D156,\" de la Hoja 3 Fila  \",A156),\"\")","v":""}]
[157,null,null,"Otras depreciaciones y amortizaciones",null,null,"Del costo  ",null,null,null,null,0,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"OK","OK",""]
[158,null,null,null,null,null,"Del ajuste acumulado por revaluaciones o reexpresiones",null,null,null,null,0,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"OK","OK",{"$f":"IF(OR(AA158=\"ERROR\",AB158=\"ERROR\"),CONCATENATE(\"Error en el concepto \",D157,G158,\" de la Hoja 3 Fila  \",A158),\"\")","v":""}]
[159,null,null,"Deterioro del valor de los activos",null,"Inventarios",null,null,null,null,null,0,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"OK","OK",{"$f":"IF(OR(AA159=\"ERROR\",AB159=\"ERROR\"),CONCATENATE(\"Error en el concepto \",D159,F159,\" de la Hoja 3 Fila  \",A159),\"\")","v":""}]
[160,null,null,null,null,"Propiedades, planta y equipo",null,null,null,null,null,0,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"OK","OK",{"$f":"IF(OR(AA160=\"ERROR\",AB160=\"ERROR\"),CONCATENATE(\"Error en el concepto \",D159,F160,\" de la Hoja 3 Fila  \",A160),\"\")","v":""}]
[161,null,null,null,null,"Activos intangibles",null,null,null,null,null,0,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"OK","OK",{"$f":"IF(OR(AA161=\"ERROR\",AB161=\"ERROR\"),CONCATENATE(\"Error en el concepto \",D159,F161,\" de la Hoja 3 Fila  \",A161),\"\")","v":""}]
[162,null,null,null,null,"Activos de exploración y evaluación de recursos minerales",null,null,null,null,null,0,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"OK","OK",{"$f":"IF(OR(AA162=\"ERROR\",AB162=\"ERROR\"),CONCATENATE(\"Error en el concepto \",D159,F162,\" de la Hoja 3 Fila  \",A162),\"\")","v":""}]
[163,null,null,null,null,"Propiedades de inversión medidas al modelo de costo",null,null,null,null,null,0,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"OK","OK",{"$f":"IF(OR(AA163=\"ERROR\",AB163=\"ERROR\"),CONCATENATE(\"Error en el concepto \",D159,F163,\" de la Hoja 3 Fila  \",A163),\"\")","v":""}]
[164,null,null,null,null,"Activos no corrientes mantenidos para la venta / distribuir a los propietarios",null,null,null,null,null,0,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"OK","OK",{"$f":"IF(OR(AA164=\"ERROR\",AB164=\"ERROR\"),CONCATENATE(\"Error en el concepto \",D159,F164,\" de la Hoja 3 Fila  \",A164),\"\")","v":""}]
[165,null,null,null,null,"Activos biológicos medidos al modelo de costo",null,null,null,null,null,0,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"OK","OK",{"$f":"IF(OR(AA165=\"ERROR\",AB165=\"ERROR\"),CONCATENATE(\"Error en el concepto \",D159,F165,\" de la Hoja 3 Fila  \",A165),\"\")","v":""}]
[166,null,null,null,null,"Bienes de arte y cultura medidos al modelo de costo",null,null,null,null,null,0,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"OK","OK",{"$f":"IF(OR(AA166=\"ERROR\",AB166=\"ERROR\"),CONCATENATE(\"Error en el concepto \",D159,F166,\" de la Hoja 3 Fila  \",A166),\"\")","v":""}]
[167,null,null,null,null,"Activos financieros (diferentes a cartera de crédito y operaciones de leasing)",null,null,null,null,null,0,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"OK","OK",{"$f":"IF(OR(AA167=\"ERROR\",AB167=\"ERROR\"),CONCATENATE(\"Error en el concepto \",D159,F167,\" de la Hoja 3 Fila  \",A167),\"\")","v":""}]
[168,null,null,null,null,"Cartera de crédito y operaciones de leasing",null,null,null,null,null,0,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"OK","OK",{"$f":"IF(OR(AA168=\"ERROR\",AB168=\"ERROR\"),CONCATENATE(\"Error en el concepto \",D159,F168,\" de la Hoja 3 Fila  \",A168),\"\")","v":""}]
[169,null,null,null,null,"Otras inversiones medidas al costo o por el método de la participación",null,null,null,null,null,0,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"OK","OK",{"$f":"IF(OR(AA169=\"ERROR\",AB169=\"ERROR\"),CONCATENATE(\"Error en el concepto \",D159,F169,\" de la Hoja 3 Fila  \",A169),\"\")","v":""}]
[170,null,null,null,null,"Derechos de uso en arrendamientos operativos (NIIF 16)",null,null,null,null,null,0,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"OK","OK",{"$f":"IF(OR(AA170=\"ERROR\",AB170=\"ERROR\"),CONCATENATE(\"Error en el concepto \",D159,F170,\" de la Hoja 3 Fila  \",A170),\"\")","v":""}]
[171,null,null,null,null,"Otros deterioros",null,null,null,null,null,0,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"OK","OK",{"$f":"IF(OR(AA171=\"ERROR\",AB171=\"ERROR\"),CONCATENATE(\"Error en el concepto \",D159,F171,\" de la Hoja 3 Fila  \",A171),\"\")","v":""}]
[172,null,"Otros costos",null,null,null,null,{"$f":"SUM(H173:H184)","v":0},null,{"$f":"SUM(J173:J184)","v":0},0,0,null,{"$f":"SUM(N173:N184)","v":0},0,0,0,0,0,0,null,null,null,null,null,null,{"$f":"IF(OR(H172<0,L172<0),\"ERROR\",\"OK\")","v":"OK"},null,""]
[173,null,null,"Arrendamientos",null,null,null,null,null,null,null,{"$f":"H173+I173-J173+K173","v":0},null,null,null,null,null,null,null,null,null,null,null,null,null,null,"OK","OK",{"$f":"IF(OR(AA173=\"ERROR\",AB173=\"ERROR\"),CONCATENATE(\"Error en el concepto \",D173,\" de la Hoja 3 Fila  \",A173),\"\")","v":""}]
[174,null,null,"Seguros",null,null,null,null,null,null,null,0,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"OK","OK",{"$f":"IF(OR(AA174=\"ERROR\",AB174=\"ERROR\"),CONCATENATE(\"Error en el concepto \",D174,\" de la Hoja 3 Fila  \",A174),\"\")","v":""}]
[175,null,null,"Servicios",null,null,null,null,null,null,null,0,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"OK","OK",{"$f":"IF(OR(AA175=\"ERROR\",AB175=\"ERROR\"),CONCATENATE(\"Error en el concepto \",D175,\" de la Hoja 3 Fila  \",A175),\"\")","v":""}]
[176,null,null,"Honorarios",null,null,null,null,null,null,null,0,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"OK","OK",{"$f":"IF(OR(AA176=\"ERROR\",AB176=\"ERROR\"),CONCATENATE(\"Error en el concepto \",D176,\" de la Hoja 3 Fila  \",A176),\"\")","v":""}]
[177,null,null,"Servicios técnicos",null,"Vinculados económicos",null,null,null,null,null,0,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"OK","OK",{"$f":"IF(OR(AA177=\"ERROR\",AB177=\"ERROR\"),CONCATENATE(\"Error en el concepto \",D177,F177,\" de la Hoja 3 Fila  \",A177),\"\")","v":""}]
[178,null,null,null,null,"Jurisdicciones no cooperantes, de baja o nula imposición y regímenes tributarios preferenciales",null,null,null,null,null,0,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"OK","OK",{"$f":"IF(OR(AA178=\"ERROR\",AB178=\"ERROR\"),CONCATENATE(\"Error en el concepto \",D177,F178,\" de la Hoja 3 Fila  \",A178),\"\")","v":""}]
[179,null,null,null,null,"No vinculados",null,null,null,null,null,0,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"OK","OK",{"$f":"IF(OR(AA179=\"ERROR\",AB179=\"ERROR\"),CONCATENATE(\"Error en el concepto \",D177,F179,\" de la Hoja 3 Fila  \",A179),\"\")","v":""}]
[180,null,null,"Asistencia técnica",null,"Vinculados económicos",null,null,null,null,null,0,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"OK","OK",{"$f":"IF(OR(AA180=\"ERROR\",AB180=\"ERROR\"),CONCATENATE(\"Error en el concepto \",D180,F180,\" de la Hoja 3 Fila  \",A180),\"\")","v":""}]
[181,null,null,null,null,"Jurisdicciones no cooperantes, de baja o nula imposición y regímenes tributarios preferenciales",null,null,null,null,null,0,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"OK","OK",{"$f":"IF(OR(AA181=\"ERROR\",AB181=\"ERROR\"),CONCATENATE(\"Error en el concepto \",D180,F181,\" de la Hoja 3 Fila  \",A181),\"\")","v":""}]
[182,null,null,null,null,"No vinculados",null,null,null,null,null,0,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"OK","OK",{"$f":"IF(OR(AA182=\"ERROR\",AB182=\"ERROR\"),CONCATENATE(\"Error en el concepto \",D180,F182,\" de la Hoja 3 Fila  \",A182),\"\")","v":""}]
[183,null,null,"Otros conceptos reconocidos como costo en el estado de resultados",null,null,null,null,null,null,null,0,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"OK","OK",{"$f":"IF(OR(AA183=\"ERROR\",AB183=\"ERROR\"),CONCATENATE(\"Error en el concepto \",D183,\" de la Hoja 3 Fila  \",A183),\"\")","v":""}]
[184,null,null,"Otros costos fiscales no reconocidos contablemente",null,null,null,null,null,null,null,0,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"OK","OK",{"$f":"IF(OR(AA184=\"ERROR\",AB184=\"ERROR\"),CONCATENATE(\"Error en el concepto \",D184,\" de la Hoja 3 Fila  \",A184),\"\")","v":""}]
[185,null,"Menor costo - ajuste Precios de Transferencia",null,null,null,null,null,null,null,null,0,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"IF(L185<=L186+L185,\"OK\",\"ERROR\")","v":"OK"},"OK",{"$f":"IF(OR(AA185=\"ERROR\",AB185=\"ERROR\"),CONCATENATE(\"Error en el concepto \",C185,\" El ajuste en el costo por precios de transferencia no puede ser mayor a la suma de los costos del periodo.  Hoja 3 Fila  \",A185),\"\")","v":""}]
[186,null,"TOTAL COSTOS",null,null,null,null,{"$f":"H125+H142+H147+H172-H185","v":0},{"$f":"I125+I142+I147+I172-I185","v":0},0,0,0,null,{"$f":"N125+N142+N147+N172-N185","v":0},0,0,0,0,0,0,null,null,null,null,null,null,null,{"$f":"IF(AND(L185 <= L186 + L185,N185 <= N186 + N185,O185 <= O186 + O185,P185 <= P186 + P185,Q185 <= Q186 + Q185,R185 <= R186 + R185,S185 <= S186 + S185,T185 <= T186 + T185),\"OK\",\"ERROR\")","v":"OK"},""]
[187,"GASTOS"]
[188,null,"De administración",null,null,null,null,{"$f":"H189+H194+H215","v":0},null,{"$f":"J189+J194+J215","v":0},{"$f":"K189+K194+K215","v":0},{"$f":"L189+L194+L215","v":0},null,{"$f":"N189+N194+N215","v":0},0,0,0,0,0,0,null,null,null,null,null,null,"OK",null,""]
[189,null,null,"Mano de obra",null,null,null,{"$f":"SUM(H190:H193)","v":0},null,{"$f":"SUM(J190:J193)","v":0},{"$f":"SUM(K190:K193)","v":0},{"$f":"SUM(L190:L193)","v":0},null,{"$f":"SUM(N190:N193)","v":0},0,0,0,0,0,0,null,null,null,null,null,null,"OK",null,{"$f":"IF(OR(AA189=\"ERROR\",AB189=\"ERROR\"),CONCATENATE(\"Error en el concepto \",D189,\" de la Hoja 3 Fila  \",A189),\"\")","v":""}]
[190,null,null,null,"Beneficios a empleados",null,"De corto plazo",null,null,null,null,{"$f":"H190+I190-J190+K190","v":0},null,null,null,null,null,null,null,null,null,null,null,null,null,null,"OK","OK",{"$f":"IF(OR(AA190=\"ERROR\",AB190=\"ERROR\"),CONCATENATE(\"Error en el concepto \",E190,G190,\" de la Hoja 3 Fila  \",A190),\"\")","v":""}]
[191,null,null,null,null,null,"De largo plazo",null,null,null,null,0,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"OK","OK",{"$f":"IF(OR(AA191=\"ERROR\",AB191=\"ERROR\"),CONCATENATE(\"Error en el concepto \",E190,G191,\" de la Hoja 3 Fila  \",A191),\"\")","v":""}]
[192,null,null,null,null,null,"Por terminación del vínculo laboral",null,null,null,null,0,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"OK","OK",{"$f":"IF(OR(AA192=\"ERROR\",AB192=\"ERROR\"),CONCATENATE(\"Error en el concepto \",E190,G192,\" de la Hoja 3 Fila  \",A192),\"\")","v":""}]
[193,null,null,null,null,null,"Post-empleo",null,null,null,null,0,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"OK","OK",{"$f":"IF(OR(AA193=\"ERROR\",AB193=\"ERROR\"),CONCATENATE(\"Error en el concepto \",E190,G193,\" de la Hoja 3 Fila  \",A193),\"\")","v":""}]
[194,null,null,"Otros gastos de administración",null,null,null,{"$f":"SUM(H195:H214)","v":0},null,{"$f":"SUM(J195:J214)","v":0},0,0,null,{"$f":"SUM(N195:N214)","v":0},0,0,0,0,0,0,null,null,null,null,null,null,{"$f":"IF(OR(H194<0,L194<0),\"ERROR\",\"OK\")","v":"OK"},null,{"$f":"IF(OR(AA194=\"ERROR\",AB194=\"ERROR\"),CONCATENATE(\"Error en el concepto \",D194,\" de la Hoja 3 Fila  \",A194),\"\")","v":""}]
[195,null,null,null,"Impuestos distintos al impuesto de renta y complementarios",null,null,null,null,null,null,{"$f":"H195+I195-J195+K195","v":0},null,null,null,null,null,null,null,null,null,null,null,null,null,null,"OK","OK",{"$f":"IF(OR(AA195=\"ERROR\",AB195=\"ERROR\"),CONCATENATE(\"Error en el concepto \",E195,\" de la Hoja 3 Fila  \",A195),\"\")","v":""}]
[196,null,null,null,"Arrendamientos operativos",null,null,null,null,null,null,0,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"OK","OK",{"$f":"IF(OR(AA196=\"ERROR\",AB196=\"ERROR\"),CONCATENATE(\"Error en el concepto \",E196,\" de la Hoja 3 Fila  \",A196),\"\")","v":""}]
[197,null,null,null,"Contribuciones y afiliaciones",null,null,null,null,null,null,0,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"OK","OK",{"$f":"IF(OR(AA197=\"ERROR\",AB197=\"ERROR\"),CONCATENATE(\"Error en el concepto \",E197,\" de la Hoja 3 Fila  \",A197),\"\")","v":""}]
[198,null,null,null,"Honorarios",null,null,null,null,null,null,0,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"OK","OK",{"$f":"IF(OR(AA198=\"ERROR\",AB198=\"ERROR\"),CONCATENATE(\"Error en el concepto \",E198,\" de la Hoja 3 Fila  \",A198),\"\")","v":""}]
[199,null,null,null,"Seguros",null,null,null,null,null,null,0,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"OK","OK",{"$f":"IF(OR(AA199=\"ERROR\",AB199=\"ERROR\"),CONCATENATE(\"Error en el concepto \",E199,\" de la Hoja 3 Fila  \",A199),\"\")","v":""}]
[200,null,null,null,"Servicios administrativos",null,"Vinculados económicos",null,null,null,null,0,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"OK","OK",{"$f":"IF(OR(AA200=\"ERROR\",AB200=\"ERROR\"),CONCATENATE(\"Error en el concepto \",E200,G200,\" de la Hoja 3 Fila  \",A200),\"\")","v":""}]
[201,null,null,null,null,null,"Jurisdicciones no cooperantes, de baja o nula imposición y regímenes tributarios preferenciales",null,null,null,null,0,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"OK","OK",{"$f":"IF(OR(AA201=\"ERROR\",AB201=\"ERROR\"),CONCATENATE(\"Error en el concepto \",E200,G201,\" de la Hoja 3 Fila  \",A201),\"\")","v":""}]
[202,null,null,null,null,null,"No vinculados",null,null,null,null,0,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"OK","OK",{"$f":"IF(OR(AA202=\"ERROR\",AB202=\"ERROR\"),CONCATENATE(\"Error en el concepto \",E200,G202,\" de la Hoja 3 Fila  \",A202),\"\")","v":""}]
[203,null,null,null,"Regalías",null,"Vinculados económicos",null,null,null,null,0,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"OK","OK",{"$f":"IF(OR(AA203=\"ERROR\",AB203=\"ERROR\"),CONCATENATE(\"Error en el concepto \",E203,G203,\" de la Hoja 3 Fila  \",A203),\"\")","v":""}]
[204,null,null,null,null,null,"Jurisdicciones no cooperantes, de baja o nula imposición y regímenes tributarios preferenciales",null,null,null,null,0,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"OK","OK",{"$f":"IF(OR(AA204=\"ERROR\",AB204=\"ERROR\"),CONCATENATE(\"Error en el concepto \",E203,G204,\" de la Hoja 3 Fila  \",A204),\"\")","v":""}]
[205,null,null,null,null,null,"No vinculados",null,null,null,null,0,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"OK","OK",{"$f":"IF(OR(AA205=\"ERROR\",AB205=\"ERROR\"),CONCATENATE(\"Error en el concepto \",E203,G205,\" de la Hoja 3 Fila  \",A205),\"\")","v":""}]
[206,null,null,null,"Asistencia técnica",null,"Vinculados económicos",null,null,null,null,0,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"IF(OR(H206+I206-J206<0,L206<0),\"ERROR\",\"OK\")","v":"OK"},{"$f":"IF(L206<>SUM(N206:T206),\"ERROR\",\"OK\")","v":"OK"},""]
[{"$f":"A206+1","v":207},null,null,null,null,null,"Jurisdicciones no cooperantes, de baja o nula imposición y regímenes tributarios preferenciales",null,null,null,null,0,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"OK","OK",{"$f":"IF(OR(AA207=\"ERROR\",AB207=\"ERROR\"),CONCATENATE(\"Error en el concepto \",E206,G207,\" de la Hoja 3 Fila  \",A207),\"\")","v":""}]
[208,null,null,null,null,null,"No vinculados",null,null,null,null,0,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"OK","OK",{"$f":"IF(OR(AA208=\"ERROR\",AB208=\"ERROR\"),CONCATENATE(\"Error en el concepto \",E206,G208,\" de la Hoja 3 Fila  \",A208),\"\")","v":""}]
[209,null,null,null,"Otros servicios",null,null,null,null,null,null,0,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"OK","OK",{"$f":"IF(OR(AA209=\"ERROR\",AB209=\"ERROR\"),CONCATENATE(\"Error en el concepto \",E209,\" de la Hoja 3 Fila  \",A209),\"\")","v":""}]
[210,null,null,null,"Investigación y desarrollo",null,null,null,null,null,null,0,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"OK","OK",""]
[211,null,null,null,"Gastos legales",null,null,null,null,null,null,0,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"OK","OK",""]
[212,null,null,null,"Reparación, mantenimiento, adecuación e instalaciones",null,null,null,null,null,null,0,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"OK","OK",""]
[213,null,null,null,"Transporte",null,null,null,null,null,null,0,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"OK","OK",""]
[214,null,null,null,"Otros gastos",null,null,null,null,null,null,0,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"OK","OK",""]
[215,null,null,"Depreciaciones, amortizaciones y deterioros",null,null,null,{"$f":"SUM(H216:H239)","v":0},null,{"$f":"SUM(J216:J239)","v":0},{"$f":"SUM(K216:K239)","v":0},{"$f":"SUM(L216:L239)","v":0},null,{"$f":"SUM(N216:N239)","v":0},0,0,0,0,0,{"$f":"SUM(T216:T239)","v":0},null,null,null,null,null,null,{"$f":"IF(OR(H215<0,L215<0),\"ERROR\",\"OK\")","v":"OK"},null,{"$f":"IF(OR(AA215=\"ERROR\",AB215=\"ERROR\"),CONCATENATE(\"Error en el concepto \",D215,\" de la Hoja 3 Fila  \",A215),\"\")","v":""}]
[216,null,null,null,"Depreciación propiedades, planta y equipo",null,"Del costo  ",null,null,null,null,{"$f":"H216+I216-J216+K216","v":0},null,null,null,null,null,null,null,null,null,null,null,null,null,null,"OK","OK",{"$f":"IF(OR(AA216=\"ERROR\",AB216=\"ERROR\"),CONCATENATE(\"Error en el concepto \",E216,G216,\" de la Hoja 3 Fila  \",A216),\"\")","v":""}]
[217,null,null,null,null,null,"Del ajuste acumulado por revaluaciones o reexpresiones",null,null,null,null,0,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"OK","OK",{"$f":"IF(OR(AA217=\"ERROR\",AB217=\"ERROR\"),CONCATENATE(\"Error en el concepto \",E216,G217,\" de la Hoja 3 Fila  \",A217),\"\")","v":""}]
[218,null,null,null,"Depreciación propiedades de inversión",null,"Del costo  ",null,null,null,null,0,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"OK","OK",{"$f":"IF(OR(AA218=\"ERROR\",AB218=\"ERROR\"),CONCATENATE(\"Error en el concepto \",E218,G218,\" de la Hoja 3 Fila  \",A218),\"\")","v":""}]
[219,null,null,null,null,null,"Del ajuste acumulado por revaluaciones o reexpresiones",null,null,null,null,0,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"OK","OK",{"$f":"IF(OR(AA219=\"ERROR\",AB219=\"ERROR\"),CONCATENATE(\"Error en el concepto \",E218,G219,\" de la Hoja 3 Fila  \",A219),\"\")","v":""}]
[220,null,null,null,"Depreciación Arrendamientos operativos (NIIF 16)",null,null,null,null,null,null,0,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"OK","OK",{"$f":"IF(OR(AA220=\"ERROR\",AB220=\"ERROR\"),CONCATENATE(\"Error en el concepto \",E220,\" de la Hoja 3 Fila  \",A220),\"\")","v":""}]
[221,null,null,null,"Otras depreciaciones",null,"Del costo  ",null,null,null,null,0,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"OK","OK",""]
[222,null,null,null,null,null,"Del ajuste acumulado por revaluaciones o reexpresiones",null,null,null,null,0,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"OK","OK",{"$f":"IF(OR(AA222=\"ERROR\",AB222=\"ERROR\"),CONCATENATE(\"Error en el concepto \",E221,G222,\" de la Hoja 3 Fila  \",A222),\"\")","v":""}]
[223,null,null,null,"Amortización activos intangibles",null,"Del costo  ",null,null,null,null,0,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"OK","OK",""]
[224,null,null,null,null,null,"Del ajuste acumulado por revaluaciones o reexpresiones",null,null,null,null,0,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"OK","OK",{"$f":"IF(OR(AA224=\"ERROR\",AB224=\"ERROR\"),CONCATENATE(\"Error en el concepto \",E223,G224,\" de la Hoja 3 Fila  \",A224),\"\")","v":""}]
[225,null,null,null,"Otras amortizaciones",null,"Del costo  ",null,null,null,null,0,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"OK","OK",""]
[226,null,null,null,null,null,"Del ajuste acumulado por revaluaciones o reexpresiones",null,null,null,null,0,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"OK","OK",{"$f":"IF(OR(AA226=\"ERROR\",AB226=\"ERROR\"),CONCATENATE(\"Error en el concepto \",E225,G226,\" de la Hoja 3 Fila  \",A226),\"\")","v":""}]
[227,null,null,null,"Deterioro del valor de los activos","Inventarios",null,null,null,null,null,0,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"OK","OK",{"$f":"IF(OR(AA227=\"ERROR\",AB227=\"ERROR\"),CONCATENATE(\"Error en el concepto \",E227,F227,\" de la Hoja 3 Fila  \",A227),\"\")","v":""}]
[228,null,null,null,null,"Propiedades, planta y equipo",null,null,null,null,null,0,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"OK","OK",{"$f":"IF(OR(AA228=\"ERROR\",AB228=\"ERROR\"),CONCATENATE(\"Error en el concepto \",E227,F228,\" de la Hoja 3 Fila  \",A228),\"\")","v":""}]
[229,null,null,null,null,"Activos intangibles",null,null,null,null,null,0,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"OK","OK",{"$f":"IF(OR(AA229=\"ERROR\",AB229=\"ERROR\"),CONCATENATE(\"Error en el concepto \",E227,F229,\" de la Hoja 3 Fila  \",A229),\"\")","v":""}]
[230,null,null,null,null,"Activos de exploración y evaluación de recursos minerales",null,null,null,null,null,0,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"OK","OK",{"$f":"IF(OR(AA230=\"ERROR\",AB230=\"ERROR\"),CONCATENATE(\"Error en el concepto \",E227,F230,\" de la Hoja 3 Fila  \",A230),\"\")","v":""}]
[231,null,null,null,null,"Propiedades de inversión medidas al modelo de costo",null,null,null,null,null,0,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"OK","OK",{"$f":"IF(OR(AA231=\"ERROR\",AB231=\"ERROR\"),CONCATENATE(\"Error en el concepto \",E227,F231,\" de la Hoja 3 Fila  \",A231),\"\")","v":""}]
[232,null,null,null,null,"Activos no corrientes mantenidos para la venta / distribuir a los propietarios",null,null,null,null,null,0,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"OK","OK",{"$f":"IF(OR(AA232=\"ERROR\",AB232=\"ERROR\"),CONCATENATE(\"Error en el concepto \",E227,F232,\" de la Hoja 3 Fila  \",A232),\"\")","v":""}]
[233,null,null,null,null,"Bienes de arte y cultura medidos al modelo de costo",null,null,null,null,null,0,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"OK","OK",{"$f":"IF(OR(AA233=\"ERROR\",AB233=\"ERROR\"),CONCATENATE(\"Error en el concepto \",E233,G233,\" de la Hoja 3 Fila  \",A233),\"\")","v":""}]
[234,null,null,null,null,"Activos biológicos medidos al modelo de costo",null,null,null,null,null,0,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"OK","OK",""]
[235,null,null,null,null,"Activos financieros (diferentes a cartera de crédito y operaciones de leasing)",null,null,null,null,null,0,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"OK","OK",""]
[236,null,null,null,null,"Cartera de crédito y operaciones de leasing",null,null,null,null,null,0,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"OK","OK",""]
[237,null,null,null,null,"Otras inversiones medidas al costo o por el método de la participación",null,null,null,null,null,0,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"OK","OK",""]
[238,null,null,null,null,"Derechos de uso en arrendamientos operativos (NIIF 16)",null,null,null,null,null,0,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"OK","OK",""]
[239,null,null,null,null,"Otros deterioros",null,null,null,null,null,0,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"OK","OK",""]
[240,null,"Gastos de distribución y ventas",null,null,null,null,{"$f":"H241+H246+H270","v":0},null,{"$f":"J241+J246+J270","v":0},{"$f":"K241+K246+K270","v":0},{"$f":"L241+L246+L270","v":0},null,{"$f":"N241+N246+N270","v":0},0,0,0,0,0,0,null,null,null,null,null,null,{"$f":"IF(OR(H240<0,L240<0),\"ERROR\",\"OK\")","v":"OK"},null,{"$f":"IF(OR(AA240=\"ERROR\",AB240=\"ERROR\"),CONCATENATE(\"Error en el concepto \",C240,\" de la Hoja 3 Fila  \",A240),\"\")","v":""}]
[241,null,null,"Mano de obra",null,null,null,{"$f":"SUM(H242:H245)","v":0},null,{"$f":"SUM(J242:J245)","v":0},{"$f":"SUM(K242:K245)","v":0},{"$f":"SUM(L242:L245)","v":0},null,{"$f":"SUM(N242:N245)","v":0},0,0,0,0,0,0,null,null,null,null,null,null,{"$f":"IF(OR(H241<0,L241<0),\"ERROR\",\"OK\")","v":"OK"},null,""]
[242,null,null,null,"Beneficios a empleados",null,"De corto plazo",null,null,null,null,{"$f":"H242+I242-J242+K242","v":0},null,null,null,null,null,null,null,null,null,null,null,null,null,null,"OK","OK",""]
[243,null,null,null,null,null,"De largo plazo",null,null,null,null,0,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"OK","OK",""]
[244,null,null,null,null,null,"Por terminación del vínculo laboral",null,null,null,null,0,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"OK","OK",""]
[245,null,null,null,null,null,"Post-empleo",null,null,null,null,0,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"OK","OK",""]
[246,null,null,"Otros gastos de distribución y ventas",null,null,null,{"$f":"SUM(H247:H269)","v":0},null,{"$f":"SUM(J247:J269)","v":0},0,0,null,{"$f":"SUM(N247:N269)","v":0},0,0,0,0,0,0,null,null,null,null,null,null,{"$f":"IF(OR(H246<0,L246<0),\"ERROR\",\"OK\")","v":"OK"},null,""]
[247,null,null,null,"Impuestos distintos al impuesto de renta y complementarios",null,null,null,null,null,null,{"$f":"H247+I247-J247+K247","v":0},null,null,null,null,null,null,null,null,null,null,null,null,null,null,"OK","OK",""]
[248,null,null,null,"Arrendamientos operativos",null,null,null,null,null,null,0,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"OK","OK",""]
[249,null,null,null,"Contribuciones y afiliaciones",null,null,null,null,null,null,0,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"OK","OK",""]
[250,null,null,null,"Honorarios",null,null,null,null,null,null,0,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"OK","OK",""]
[251,null,null,null,"Seguros",null,null,null,null,null,null,0,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"OK","OK",""]
[252,null,null,null,"Servicios administrativos",null,"Vinculados económicos",null,null,null,null,0,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"OK","OK",""]
[253,null,null,null,null,null,"Jurisdicciones no cooperantes, de baja o nula imposición y regímenes tributarios preferenciales",null,null,null,null,0,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"OK","OK",""]
[254,null,null,null,null,null,"No vinculados",null,null,null,null,0,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"OK","OK",""]
[255,null,null,null,"Regalías",null,"Vinculados económicos",null,null,null,null,0,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"OK","OK",""]
[256,null,null,null,null,null,"Jurisdicciones no cooperantes, de baja o nula imposición y regímenes tributarios preferenciales",null,null,null,null,0,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"OK","OK",""]
[257,null,null,null,null,null,"No vinculados",null,null,null,null,0,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"OK","OK",""]
[258,null,null,null,"Asistencia técnica",null,"Vinculados económicos",null,null,null,null,0,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"OK","OK",""]
[259,null,null,null,null,null,"Jurisdicciones no cooperantes, de baja o nula imposición y regímenes tributarios preferenciales",null,null,null,null,0,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"OK","OK",""]
[260,null,null,null,null,null,"No vinculados",null,null,null,null,0,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"OK","OK",""]
[261,null,null,null,"Otros servicios",null,null,null,null,null,null,0,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"OK","OK",""]
[262,null,null,null,"Investigación y desarrollo",null,null,null,null,null,null,0,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"OK","OK",""]
[263,null,null,null,"Gastos legales",null,null,null,null,null,null,0,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"OK","OK",""]
[264,null,null,null,"Reparación, mantenimiento, adecuación e instalaciones",null,null,null,null,null,null,0,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"OK","OK",""]
[265,null,null,null,"Transporte",null,null,null,null,null,null,0,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"OK","OK",""]
[266,null,null,null,"Constitución de reservas (empresas aseguradoras)",null,null,null,null,null,null,0,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"OK","OK",""]
[267,null,null,null,"Liquidación de siniestros",null,null,null,null,null,null,0,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"OK","OK",""]
[268,null,null,null,"Primas de reaseguros",null,null,null,null,null,null,0,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"OK","OK",{"$f":"IF(OR(AA268=\"ERROR\",AB268=\"ERROR\"),CONCATENATE(\"Error en el concepto \",C268,\" de la Hoja 3 Fila  \",A268),\"\")","v":""}]
[269,null,null,null,"Otros gastos  ",null,null,null,null,null,null,0,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"OK","OK",""]
[270,null,null,"Depreciaciones, amortizaciones y deterioros",null,null,null,{"$f":"SUM(H271:H294)","v":0},null,{"$f":"SUM(J271:J294)","v":0},{"$f":"SUM(K271:K294)","v":0},{"$f":"SUM(L271:L294)","v":0},{"$f":"SUM(H148:H158,I148:I158,H216:H226,I216:I226,H271:H281,I271:I281)","v":0},{"$f":"SUM(N271:N294)","v":0},0,0,0,0,0,0,null,null,null,null,null,null,{"$f":"IF(OR(H270<0,L270<0),\"ERROR\",\"OK\")","v":"OK"},null,""]
[{"$f":"A270+1","v":271},null,null,null,"Depreciación propiedades, planta y equipo",null,"Del costo  ",null,null,null,null,{"$f":"H271+I271-J271+K271","v":0},{"$f":"SUM(H145:H155,I145:I155,H213:H223,I213:I223,H271:H281,I271:I281)","v":0},null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"IF(OR(H271+I271-J271<0,L271<0),\"ERROR\",\"OK\")","v":"OK"},{"$f":"IF(L271<>SUM(N271:T271),\"ERROR\",\"OK\")","v":"OK"},""]
[272,null,null,null,null,null,"Del ajuste acumulado por revaluaciones o reexpresiones",null,null,null,null,0,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"OK","OK",""]
[273,null,null,null,"Depreciación propiedades de inversión",null,"Del costo  ",null,null,null,null,0,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"OK","OK",""]
[274,null,null,null,null,null,"Del ajuste acumulado por revaluaciones o reexpresiones",null,null,null,null,0,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"OK","OK",""]
[275,null,null,null,"Depreciación activos biológicos",null,"Del costo  ",null,null,null,null,0,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"OK","OK",""]
[276,null,null,null,null,null,"Del ajuste acumulado por revaluaciones o reexpresiones",null,null,null,null,0,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"OK","OK",""]
[277,null,null,null,"Amortización activos intangibles",null,"Del costo  ",null,null,null,null,0,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"OK","OK",""]
[278,null,null,null,null,null,"Del ajuste acumulado por revaluaciones o reexpresiones",null,null,null,null,0,{"$f":"SUM(L148:L158,L216:L226,L271:L281)","v":0},null,null,null,null,null,null,null,null,null,null,null,null,null,"OK","OK",""]
[279,null,null,null,"Depreciación Arrendamientos operativos (NIIF 16)",null,null,null,null,null,null,0,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"OK","OK",""]
[280,null,null,null,"Otras depreciaciones y amortizaciones",null,"Del costo  ",null,null,null,null,0,{"$f":"SUM(H160:H166,H170,I160:I166,I170,H228:H234,H238,I228:I234,I238,H283:H289,I283:I289,H293,I293,)","v":0},null,null,null,null,null,null,null,null,null,null,null,null,null,"OK","OK",""]
[281,null,null,null,null,null,"Del ajuste acumulado por revaluaciones o reexpresiones",null,null,null,null,0,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"OK","OK",""]
[282,null,null,null,"Deterioro del valor de los activos","Inventarios",null,null,null,null,null,0,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"OK","OK",""]
[283,null,null,null,null,"Propiedades, planta y equipo",null,null,null,null,null,0,{"$f":"SUM(H157:H163,H167,I157:I163,I167,H225:H231,H235,I225:I231,I235,H283:H289,H293,I283:I289,I293)","v":0},null,null,null,null,null,null,null,null,null,null,null,null,null,"OK","OK",""]
[284,null,null,null,null,"Activos intangibles",null,null,null,null,null,0,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"OK","OK",""]
[285,null,null,null,null,"Activos de exploración y evaluación de recursos minerales",null,null,null,null,null,0,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"OK","OK",""]
[286,null,null,null,null,"Propiedades de inversión medidas al modelo de costo",null,null,null,null,null,0,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"OK","OK",""]
[287,null,null,null,null,"Activos no corrientes mantenidos para la venta o para distribuir a los propietarios",null,null,null,null,null,0,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"OK","OK",""]
[288,null,null,null,null,"Bienes de arte y cultura medidos al modelo de costo",null,null,null,null,null,0,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"OK","OK",""]
[289,null,null,null,null,"Activos biológicos medidos al modelo de costo",null,null,null,null,null,0,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"OK","OK",""]
[290,null,null,null,null,"Activos financieros (diferentes a cartera de crédito y operaciones de leasing)",null,null,null,null,null,0,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"OK","OK",""]
[291,null,null,null,null,"Cartera de crédito y operaciones de leasing",null,null,null,null,null,0,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"OK","OK",""]
[292,null,null,null,null,"Otras inversiones medidas al costo o el método de la participación",null,null,null,null,null,0,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"OK","OK",""]
[293,null,null,null,null,"Derechos de uso en arrendamientos operativos (NIIF 16)",null,null,null,null,null,0,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"OK","OK",""]
[294,null,null,null,null,"Otros deterioros",null,null,null,null,null,0,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"OK","OK",""]
[295,null,"Gastos financieros ",null,null,null,null,{"$f":"SUM(H296:H306)","v":0},null,{"$f":"SUM(J296:J306)","v":0},{"$f":"SUM(K296:K306)","v":0},{"$f":"SUM(L296:L306)","v":0},null,{"$f":"SUM(N296:N306)","v":0},0,0,0,0,0,0,null,null,null,null,null,null,{"$f":"IF(OR(H295<0,L295<0),\"ERROR\",\"OK\")","v":"OK"},null,""]
[296,null,null,"Arrendamiento",null,null," Financiero o mercantil (leasing)",null,null,null,null,{"$f":"H296+I296-J296+K296","v":0},null,null,null,null,null,null,null,null,null,null,null,null,null,null,"OK","OK",{"$f":"IF(OR(AA296=\"ERROR\",AB296=\"ERROR\"),CONCATENATE(\"Error en el concepto \",D296,G296,\" de la Hoja 3 Fila  \",A296),\"\")","v":""}]
[297,null,null,null,null,null,"Operativo (NIIF 16)",null,null,null,null,0,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"OK","OK",{"$f":"IF(OR(AA297=\"ERROR\",AB297=\"ERROR\"),CONCATENATE(\"Error en el concepto \",D296,G297,\" de la Hoja 3 Fila  \",A297),\"\")","v":""}]
[298,null,null,"Intereses  devengados - sector financiero",null,null,null,null,null,null,null,0,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"OK","OK",{"$f":"IF(OR(AA298=\"ERROR\",AB298=\"ERROR\"),CONCATENATE(\"Error en el concepto \",D298,\" de la Hoja 3 Fila  \",A298),\"\")","v":""}]
[299,null,null,"Intereses devengados por préstamos de terceros (distinto al sector financiero)",null,null,null,null,null,null,null,0,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"OK","OK",{"$f":"IF(OR(AA299=\"ERROR\",AB299=\"ERROR\"),CONCATENATE(\"Error en el concepto \",D299,\" de la Hoja 3 Fila  \",A299),\"\")","v":""}]
[300,null,null,"Por instrumentos financieros medidos a costo amortizado distinto a préstamos",null,null,null,null,null,null,null,0,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"OK","OK",{"$f":"IF(OR(AA300=\"ERROR\",AB300=\"ERROR\"),CONCATENATE(\"Error en el concepto \",D300,\" de la Hoja 3 Fila  \",A300),\"\")","v":""}]
[301,null,null,"Costos de transacción",null,null,null,null,null,null,null,0,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"OK","OK",{"$f":"IF(OR(AA301=\"ERROR\",AB301=\"ERROR\"),CONCATENATE(\"Error en el concepto \",D301,\" de la Hoja 3 Fila  \",A301),\"\")","v":""}]
[302,null,null,"Diferencia en cambio",null,null,null,null,null,null,null,0,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"OK","OK",""]
[303,null,null,"Intereses implícitos (transacciones de financiación)",null,null,null,null,null,null,null,0,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"OK","OK",""]
[304,null,null,"Actualización de provisiones reconocidas a valor presente",null,null,null,null,null,null,null,0,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"OK","OK",""]
[305,null,null,"Intereses por acciones preferenciales",null,null,null,null,null,null,null,0,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"OK","OK",""]
[306,null,null,"Otros gastos financieros reconocidos como gasto en el estado de resultados",null,null,null,null,null,null,null,0,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"OK","OK",""]
[307,null,"Pérdidas por inversiones en subsidiarias, asociadas y/o negocios conjuntos",null,null,null,null,{"$f":"SUM(H308:H309)","v":0},{"$f":"SUM(I308:I309)","v":0},{"$f":"SUM(J308:J309)","v":0},0,0,null,{"$f":"SUM(N308:N309)","v":0},0,0,0,0,0,0,null,null,null,null,null,null,{"$f":"IF(OR(H307<0,L307<0),\"ERROR\",\"OK\")","v":"OK"},null,""]
[308,null,null,"Pérdidas por el método de participación",null,null,null,null,null,{"$f":"H308+I308","v":0},null,{"$f":"H308+I308-J308+K308","v":0},null,0,null,null,0,null,null,0,null,null,null,null,null,null,{"$f":"IF(OR(H308+I308-J308<0,L308<0,J308<0),\"ERROR\",\"OK\")","v":"OK"},"OK",{"$f":"IF(OR(AA308=\"ERROR\",AB308=\"ERROR\"),CONCATENATE(\"Error en el concepto \",D308,\" de la Hoja 3 Fila  \",A308),\"\")","v":""}]
[309,null,null,"Pérdidas por mediciones a valor razonable",null,null,null,null,null,{"$f":"H309+I309","v":0},null,0,null,0,null,null,0,null,null,0,null,null,null,null,null,null,{"$f":"IF(OR(H309+I309-J309<0,L309<0,J309<0),\"ERROR\",\"OK\")","v":"OK"},"OK",{"$f":"IF(OR(AA309=\"ERROR\",AB309=\"ERROR\"),CONCATENATE(\"Error en el concepto \",D309,\" de la Hoja 3 Fila  \",A309),\"\")","v":""}]
[310,null,"Pérdidas por mediciones a valor razonable",null,null,null,null,{"$f":"SUM(H311:H315)","v":0},null,{"$f":"SUM(J311:J315)","v":0},0,0,null,{"$f":"SUM(N311:N315)","v":0},0,0,0,0,0,0,null,null,null,null,null,null,{"$f":"IF(OR(H310<0,L310<0),\"ERROR\",\"OK\")","v":"OK"},null,""]
[311,null,null,"Activos biológicos",null,null,null,null,null,null,null,{"$f":"H311+I311-J311+K311","v":0},null,null,null,null,null,null,null,null,null,null,null,null,null,null,"OK","OK",{"$f":"IF(OR(AA311=\"ERROR\",AB311=\"ERROR\"),CONCATENATE(\"Error en el concepto \",D311,\" de la Hoja 3 Fila  \",A311),\"\")","v":""}]
[312,null,null,"Propiedades de inversión",null,null,null,null,null,null,null,0,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"OK","OK",{"$f":"IF(OR(AA312=\"ERROR\",AB312=\"ERROR\"),CONCATENATE(\"Error en el concepto \",D312,\" de la Hoja 3 Fila  \",A312),\"\")","v":""}]
[313,null,null,"Instrumentos financieros",null,null,null,null,null,null,null,0,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"OK","OK",{"$f":"IF(OR(AA313=\"ERROR\",AB313=\"ERROR\"),CONCATENATE(\"Error en el concepto \",D313,\" de la Hoja 3 Fila  \",A313),\"\")","v":""}]
[314,null,null,"Instrumentos derivados",null,null,null,null,null,null,null,0,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"OK","OK",""]
[315,null,null,"Otras",null,null,null,null,null,null,null,0,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"OK","OK",""]
[316,null,"Pérdida en la venta o enajenación de activos fijos",null,null,null,null,{"$f":"SUM(H317:H325)","v":0},null,{"$f":"SUM(J317:J325)","v":0},{"$f":"SUM(K317:K325)","v":0},{"$f":"SUM(L317:L325)","v":0},null,{"$f":"SUM(N317:N325)","v":0},0,0,0,0,0,0,null,null,null,null,null,null,{"$f":"IF(OR(H316<0,L316<0),\"ERROR\",\"OK\")","v":"OK"},null,""]
[317,null,null,"Propiedades, planta y equipo",null,null,null,null,null,null,null,{"$f":"H317+I317-J317+K317","v":0},null,null,null,null,null,null,null,null,null,null,null,null,null,null,"OK","OK",{"$f":"IF(OR(AA317=\"ERROR\",AB317=\"ERROR\"),CONCATENATE(\"Error en el concepto \",D317,\" de la Hoja 3 Fila  \",A317),\"\")","v":""}]
[318,null,null,"propiedades de inversión",null,null,null,null,null,null,null,0,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"OK","OK",{"$f":"IF(OR(AA318=\"ERROR\",AB318=\"ERROR\"),CONCATENATE(\"Error en el concepto \",D318,\" de la Hoja 3 Fila  \",A318),\"\")","v":""}]
[319,null,null,"Activos no corrientes mantenidos para la venta / entregar a propietarios",null,null,null,null,null,null,null,0,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"OK","OK",""]
[320,null,null,"Valoración y venta de inversiones fondo de liquidez y títulos participativos, entre otros",null,null,null,null,null,null,null,0,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"OK","OK",""]
[321,null,null,"Por disposición de otros instrumentos financieros",null,null,null,null,null,null,null,0,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"OK","OK",""]
[322,null,null,"Activos Intangibles",null,null,null,null,null,null,null,0,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"OK","OK",""]
[323,null,null,"Descuento en operaciones de factoring",null,null,null,null,null,null,null,0,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"OK","OK",""]
[324,null,null,"Inversiones en acciones y otras participaciones",null,null,null,null,null,null,null,0,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"OK","OK",""]
[325,null,null,"Otros",null,null,null,null,null,null,null,0,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"OK","OK",""]
[326,null,"Gastos por provisiones (pasivos de monto o fecha inciertos)",null,null,null,null,{"$f":"SUM(H327:H333)","v":0},null,{"$f":"SUM(J327:J333)","v":0},0,0,null,{"$f":"SUM(N327:N333)","v":0},0,0,0,0,0,0,null,null,null,null,null,null,{"$f":"IF(OR(H326<0,L326<0),\"ERROR\",\"OK\")","v":"OK"},null,""]
[327,null,null,"Garantías",null,null,null,null,null,null,null,{"$f":"H327+I327-J327+K327","v":0},null,null,null,null,null,null,null,null,null,null,null,null,null,null,"OK","OK",{"$f":"IF(OR(AA327=\"ERROR\",AB327=\"ERROR\"),CONCATENATE(\"Error en el concepto \",D327,\" de la Hoja 3 Fila  \",A327),\"\")","v":""}]
[328,null,null,"Contratos onerosos",null,null,null,null,null,null,null,0,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"OK","OK",{"$f":"IF(OR(AA328=\"ERROR\",AB328=\"ERROR\"),CONCATENATE(\"Error en el concepto \",D328,\" de la Hoja 3 Fila  \",A328),\"\")","v":""}]
[329,null,null,"Litigios",null,null,null,null,null,null,null,0,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"OK","OK",""]
[330,null,null,"Reembolsos a clientes",null,null,null,null,null,null,null,0,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"OK","OK",""]
[331,null,null,"Reestructuraciones de negocios",null,null,null,null,null,null,null,0,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"OK","OK",""]
[332,null,null,"Pasivos contingentes asumidos en una combinación de negocios",null,null,null,null,null,null,null,0,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"OK","OK",""]
[333,null,null,"Otros",null,null,null,null,null,null,null,0,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"OK","OK",""]
[334,null,"Otros gastos",null,null,null,null,{"$f":"SUM(H335:H339)","v":0},null,{"$f":"SUM(J335:J339)","v":0},{"$f":"SUM(K335:K339)","v":0},0,null,{"$f":"SUM(N335:N339)","v":0},0,0,0,0,0,0,null,null,null,null,null,null,{"$f":"IF(OR(H334<0,L334<0),\"ERROR\",\"OK\")","v":"OK"},null,{"$f":"IF(OR(AA334=\"ERROR\",AB334=\"ERROR\"),CONCATENATE(\"Error en el concepto \",C334,\" de la Hoja 3 Fila  \",A334),\"\")","v":""}]
[{"$f":"A334+1","v":335},null,null,"Transferencias, subvenciones y ayudas gubernamentales",null,null,null,null,null,null,null,{"$f":"H335+I335-J335+K335","v":0},null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"IF(OR(H335+I335-J335<0,L335<0),\"ERROR\",\"OK\")","v":"OK"},{"$f":"IF(L335<>SUM(N335:T335),\"ERROR\",\"OK\")","v":"OK"},{"$f":"IF(OR(AA335=\"ERROR\",AB335=\"ERROR\"),CONCATENATE(\"Error en el concepto \",D335,\" de la Hoja 3 Fila  \",A335),\"\")","v":""}]
[336,null,null,"Donaciones, aportaciones y similares",null,null,null,null,null,null,null,0,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"OK","OK",{"$f":"IF(OR(AA336=\"ERROR\",AB336=\"ERROR\"),CONCATENATE(\"Error en el concepto \",D336,\" de la Hoja 3 Fila  \",A336),\"\")","v":""}]
[337,null,null,"Contribuciones a educación de los empleados",null,null,null,null,null,null,null,0,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"OK","OK",""]
[338,null,null,"Otros",null,null,null,null,null,null,null,0,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"OK","OK",""]
[339,null,null,"Deducciones fiscales no reconocidos contablemente",null,null,null,null,null,null,null,0,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"OK","OK",""]
[340,null,"Pérdidas netas en operaciones discontinuadas",null,null,null,null,null,null,{"$f":"H340+I340","v":0},null,0,null,0,null,null,0,null,null,0,null,null,null,null,null,null,{"$f":"IF(OR(H340+I340-J340<0,L340<0,J340<0),\"ERROR\",\"OK\")","v":"OK"},"OK",""]
[341,null,"Menor gasto o deducción -  Ajuste Precios de Transferencia",null,null,null,null,null,null,null,null,0,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"OK","OK",{"$f":"IF(OR(AA341=\"ERROR\",AB341=\"ERROR\",AB342=\"ERROR\"),CONCATENATE(\"Error en el concepto \",C341,\" El ajuste en el gasto por precios de transferencia no puede ser mayor a la suma de los gastos o deducciones del periodo. Hoja 3 Fila  \",A341),\"\")","v":""}]
[342,null,"TOTAL GASTOS",null,null,null,null,{"$f":"H188+H240+H295+H307+H310+H316+H326+H334+H340-H341","v":0},{"$f":"I188+I240+I295+I307+I310+I316+I326+I334+I340-I341","v":0},0,0,0,null,{"$f":"N188+N240+N295+N307+N310+N316+N326+N334+N340-N341","v":0},0,0,0,0,0,0,null,null,null,null,null,null,{"$f":"IF(L342<0,\"ERROR\",\"OK\")","v":"OK"},{"$f":"IF(AND(L341 <= L342 + L341,N341 <= N342 + N341,O341 <= O342 + O341,P341 <= P342 + P341,Q341 <= Q342 + Q341,R341 <= R342 + R341,S341 <= S342 + S341,T341 <= T342 + T341),\"OK\",\"ERROR\")","v":"OK"},{"$f":"IF(OR(AA342=\"ERROR\",AB342=\"ERROR\"),CONCATENATE(\"Error en el concepto \",C342,\" de la Hoja 3 Fila  \",A342),\"\")","v":""}]
[343,"GANANCIA O PÉRDIDA ANTES DE IMPUESTO A LA RENTA (incluyendo dividendos)",null,null,null,null,null,{"$f":"H123-H186-H342","v":0},{"$f":"I123-I186-I342","v":0},{"$f":"J123-J186-J342","v":0},{"$f":"K123-K186-K342","v":0},{"$f":"L123-L186-L342","v":0},null,{"$f":"N123-N186-N342","v":0},0,0,0,0,{"$f":"S123-S186-S342","v":0},0,null,null,null,null,null,null,{"$f":"IF(L343=L460-L461,\"OK\",\"ERROR\")","v":"OK"},null,{"$f":"IF(OR(AA343=\"ERROR\",AB343=\"ERROR\"),CONCATENATE(\"Error en el concepto \",B343,\" El valor de la renta liquida o perdida liquida de la fila 343 no coincide con los valores obtenidos después de la clasificación de diferencias, filas 460 y 461. Hoja 3 Fila  \",A343),\"\")","v":""}]
[344,"CLASIFICACIÓN DE DIFERENCIAS"]
[345,"AJUSTES AL RESULTADO CONTABLE POR DIFERENCIAS PERMANENTES"]
[346,null,null,null,null,null,null,null,null,null,"Valor fiscal al que tiene derecho","Valor fiscal solicitado"]
[347,null,"Diferencias permanentes que disminuyen la Renta Líquida (-)",null,null,null,null,null,null,null,null,{"$f":"SUM(L348:L358)","v":0}]
[348,null,null,"Ingresos no constitutivos de renta ni ganancia ocasional",null,null,null,null,null,null,null,{"$f":"L122","v":0}]
[349,null,null,"Utilidad en la venta o enajenación de activos poseídos por dos años o más (ganancia ocasional)",null,null,null,null,null,null,null,{"$f":"H73+I73","v":0}]
[350,null,null,"Ganancias por el método de participación"]
[351,null,null,"Otros beneficios fiscales",null,"Deducciones especiales por inversiones o en adquisición de activos (contrato de estabilidad jurídica)"]
[352,null,null,null,null,"Inversiones en investigación, desarrollo tecnológico e innovación"]
[353,null,null,null,null,"Mayor valor del costo de los activos fijos por reajustes fiscales o saneamientos año 1995"]
[354,null,null,null,null,"Recuperación de deducciones (valor fiscal)",null,null,null,null,null,{"$f":"H113+I113","v":0}]
[355,null,null,null,null,"Salarios con deducciones especiales"]
[356,null,null,null,null,"Reintegro o recuperación de provisiones que constituyan diferencias permanentes, en períodos anteriores – provisiones para gastos no deducibles"]
[357,null,null,null,null,"Ajuste por atribución de rentas establecimientos permanentes y sucursales"]
[358,null,null,null,null,"Otros beneficios fiscales de naturaleza permanente"]
[359,null,"Diferencias permanentes que aumentan la Renta Líquida (+)",null,null,null,null,null,null,null,null,{"$f":"SUM(L360:L390)","v":0}]
[360,null,null,"Pérdidas y Gastos no deducibles",null,"Deducciones de impuestos (GMF, Patrimonio vehículos, entre otros)"]
[361,null,null,null,null,"Gastos sin soporte"]
[362,null,null,null,null,"Pagos al exterior sin la prueba de la retención en la fuente"]
[363,null,null,null,null,"Pagos al exterior que exceden el 15% de la renta líquida"]
[364,null,null,null,null,"Donaciones que no cumplan los requisitos legales"]
[365,null,null,null,null,"Salarios sin el pago de los aportes parafiscales"]
[366,null,null,null,null,"Gastos de vigencias anteriores"]
[367,null,null,null,null,"Gasto financiero no deducible por regla de subcapitalización"]
[368,null,null,null,null,"Otros gastos financieros no deducibles"]
[369,null,null,null,null,"Deterioro de inversiones para cubrir una pérdida en enajenación de acciones"]
[370,null,null,null,null,"Pérdida en la enajenación de acciones y venta de bienes inmuebles"]
[371,null,null,null,null,"Pérdidas no deducibles por faltantes de inventarios"]
[372,null,null,null,null,"Perdidas por el método de participación"]
[373,null,null,null,null,"Pagos de regalías por concepto de intangibles a vinculados del exterior y zonas francas"]
[374,null,null,null,null,"Limitación de costos por compras a proveedores ficticios o insolventes"]
[375,null,null,null,null,"Impuestos, multas, sanciones, intereses moratorios y las condenas no deducibles"]
[376,null,null,null,null,"Gastos que no guardan relación de causalidad y necesidad con la actividad productora de renta"]
[377,null,null,null,null,"Monto que supera el límite permitido para atenciones a clientes, proveedores y empleados"]
[378,null,null,null,null,"Importación de tecnología, patentes y marcas"]
[379,null,null,null,null,"Gastos no deducibles en contratos de arrendamientos, de naturaleza permanente"]
[380,null,null,null,null,"Gastos no deducibles por operaciones gravadas con IVA realizadas con personas no inscritas como Responsables del Impuesto Sobre las Ventas"]
[381,null,null,null,null,"Gasto no deducible por donaciones"]
[382,null,null,null,null,"Gastos no deducibles, atribuibles a ingresos exentos o no constitutivos de renta ni ganancia ocasional"]
[383,null,null,null,null,"Otros gastos no deducibles de naturaleza permanente"]
[384,null,null,"Otros Ajustes",null,"Dividendos declarados a favor del contribuyente en el periodo fiscal"]
[385,null,null,null,null,"Rentas liquidas por ventas de inversiones"]
[386,null,null,null,null,"Mayor ingreso, ajustes por precios de transferencia",null,null,null,null,null,{"$f":"L120","v":0}]
[387,null,null,null,null,"Menor costo o deducción, ajustes por precios de transferencia",null,null,null,null,null,{"$f":"L185+L341","v":0}]
[388,null,null,null,null,"Rentas líquidas por recuperación de deducciones de naturaleza permanente"]
[389,null,null,null,null,"Ajuste por atribución de rentas establecimientos permanentes y sucursales"]
[390,null,null,null,null,"Otros ajustes"]
[391,null,"GANANCIA O PÉRDIDA CONTABLE CON DIFERENCIAS PERMANENTES",null,null,null,null,null,null,null,null,{"$f":"H343+I343-L347+L359","v":0}]
[392,"AJUSTES AL RESULTADO CONTABLE POR DIFERENCIAS TEMPORALES (que afectan el resultado)"]
[393,null,"Diferencias temporales deducibles",null,null,null,null,null,null,"(+) Generaciones","(-) Reversiones"]
[394,null,null,"Pérdidas por deterioro del valor de los activos",null,"Inventarios"]
[395,null,null,null,null,"Propiedades, planta y equipo"]
[396,null,null,null,null,"Activos intangibles"]
[397,null,null,null,null,"Activos de exploración y evaluación de recursos minerales"]
[398,null,null,null,null,"Propiedades de inversión medidas al modelo de costo"]
[{"$f":"A398+1","v":399},null,null,null,null,"Activos no corrientes mantenidos para la venta / distribuir a los propietarios"]
[400,null,null,null,null,"Activos biológicos medidos al modelo de costo"]
[401,null,null,null,null,"Bienes de arte y cultura medidos al modelo de costo"]
[402,null,null,null,null,"Activos financieros (diferentes a cartera de crédito y operaciones de leasing)"]
[403,null,null,null,null,"Cartera de crédito y operaciones de leasing"]
[404,null,null,null,null,"Otras inversiones medidas al costo o por el método de la participación"]
[405,null,null,null,null,"Otras pérdidas por deterioro"]
[406,null,null,"Gastos por Depreciación que han excedido el límite máximo fiscal",null,null,"Propiedades, planta y equipo"]
[407,null,null,null,null,null,"Propiedades de inversión"]
[408,null,null,null,null,null,"Activos biológicos"]
[409,null,null,null,null,null,"Bienes de arte y cultura"]
[410,null,null,null,null,null,"Otros activos"]
[411,null,null,"Gastos por amortización que han excedido el límite máximo fiscal"]
[412,null,null,"Pérdidas por medición a Valor Razonable",null,null,"Propiedades de inversión"]
[413,null,null,null,null,null,"Instrumentos derivados"]
[414,null,null,null,null,null,"Otros instrumentos financieros, diferentes a títulos de renta fija, medidos al modelo del valor razonable"]
[415,null,null,"Pérdida por diferencia en cambio"]
[416,null,null,"Pérdidas esperadas en contratos de construcción y otros servicios (provisiones por contratos onerosos)"]
[417,null,null,"Intereses implícitos (ventas o préstamos concedidos a terceros)"]
[418,null,null,"Otras Provisiones asociadas a pasivos de monto o fecha inciertos"]
[419,null,null,"Por beneficios a empleados"]
[420,null,null,"Gastos por actualización de provisiones reconocidas a valor presente"]
[421,null,null,"Costos por préstamos atribuibles a activos aptos para entidades que aplican la NIIF para PYMES"]
[422,null,null,"Pasivos por ingresos diferidos producto de programas de fidelización de clientes que no han sido reversados contablemente pero que deben ser gravados fiscalmente"]
[423,null,null,"Ajustes por contratos de concesión que incorporan las etapas de construcción, administración, operación y mantenimiento"]
[424,null,null,"Gastos de establecimiento"]
[425,null,null,"Gastos de investigación, desarrollo e innovación"]
[426,null,null,"Por pagos basados en acciones"]
[427,null,null,"En la explotación de minas, petróleo y gas"]
[428,null,null,"Rentas con derecho a cobro (causadas) que no cumplieron criterios para ser contabilizadas como ingresos del período gravable"]
[429,null,null,"Otras diferencias temporales deducibles"]
[430,null,null,"Total diferencias temporales deducibles",null,null,null,null,null,{"$f":"SUM(J394:J429)","v":0},{"$f":"SUM(K394:K429)","v":0},null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"IF(OR(AA430=\"ERROR\",AB430=\"ERROR\"),CONCATENATE(\"Error en el concepto \",B430,\" de la Hoja 3 Fila  \",A430),\"\")","v":""}]
[431,null,"Diferencias temporales imponibles (gravables)",null,null,null,null,null,null,"(-) Generaciones","(+) Reversiones",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,""]
[432,null,null,"Gastos por depreciaciones de activos fijos no aceptadas fiscalmente de naturaleza temporaria",null,null,"Costos atribuidos en la fecha de transición a los nuevos marcos técnicos normativos contables",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,""]
[433,null,null,null,null,null,"Aplicación del modelo de revaluación",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,""]
[434,null,null,null,null,null,"Costos estimados de desmantelamiento",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,""]
[435,null,null,null,null,null,"Otros",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,""]
[436,null,null,"Gastos por amortizaciones de activos intangibles no aceptadas fiscalmente de naturaleza temporaria",null,null,"Costos atribuidos en la fecha de transición a los nuevos marcos técnicos normativos contables",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,""]
[437,null,null,null,null,null,"Aplicación del modelo de revaluación",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,""]
[438,null,null,null,null,null,"Plusvalía (Good Will, fondo de comercio y crédito mercantil)",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,""]
[439,null,null,null,null,null,"Otros",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,""]
[440,null,null,"Ganancias por la medición a valor razonable",null,null,"Propiedades de Inversión",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,""]
[441,null,null,null,null,null,"Instrumentos derivados",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,""]
[442,null,null,null,null,null,"Otros instrumentos financieros, diferentes a títulos de renta fija medidos al valor razonable",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,""]
[443,null,null,"Ganancia por diferencia en cambio",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,""]
[444,null,null,"Ingresos provenientes por contraprestación variable",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,""]
[445,null,null,"Intereses implícitos (compras o préstamos obtenidos)",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,""]
[446,null,null,"Deducción especial del impuesto sobre las ventas",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,""]
[447,null,null,"Otras diferencias temporales imponibles (gravables)",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,""]
[448,null,null,"Total diferencias temporales imponibles",null,null,null,null,null,{"$f":"SUM(J432:J447)","v":0},{"$f":"SUM(K432:K447)","v":0},null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,""]
[449,null,"Otras diferencias temporales",null,null,null,null," Generaciones",null,null,"Reversiones",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,""]
[450,null,null,null,null,null,null,"Deducible (+)",null,"Imponible (-)","Imponible (+)","Deducible (-)",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,""]
[451,null,null,"Mediciones de activos biológicos al valor razonable menos costos de venta",null,null,"Cambios en el valor razonable menos costos de venta",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,""]
[452,null,null,null,null,null,"Costos de producción atribuibles a la transformación biológica ó pérdidas causadas en caso de destrucción, daños, muerte y otros eventos",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,""]
[453,null,null,null,null,null,"Depreciación fiscal de animales productores",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,""]
[454,null,null,"Ajustes por títulos de renta fija (activos financieros) medidos al modelo del valor razonable",null,null,"Ajustes por valor razonable",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,""]
[455,null,null,null,null,null,"Ajuste por rendimientos financieros calculados de manera lineal para efectos fiscales",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,""]
[456,null,null,"Gastos por amortización fiscal acelerada",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,""]
[457,null,null,"Ajustes por operaciones de reporto o repo, simultáneas y de transferencia temporal de valores",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,""]
[458,null,null,"Contratos de arrendamientos ",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,""]
[459,null,null,"Total otras diferencias temporales",null,null,null,{"$f":"SUM(H451:H458)","v":0},null,{"$f":"SUM(J451:J458)","v":0},{"$f":"SUM(K451:K458)","v":0},0,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,""]
[460,"RENTA LÍQUIDA ORDINARIA DEL EJERCICIO (incluyendo dividendos)",null,null,null,null,null,null,null,null,null,{"$f":"IF((L391+J430-K430-J448+K448+H459-J459+K459-L459)>0,(L391+J430-K430-J448+K448+H459-J459+K459-L459),0)","v":0},null,{"$f":"IF(N343>=0,N343,0)","v":0},{"$f":"IF(O343>=0,O343,0)","v":0},0,0,0,0,0,null,null,null,null,null,null,null,null,""]
[461,"PÉRDIDA LÍQUIDA DEL EJERCICIO (incluyendo dividendos)",null,null,null,null,null,null,null,null,null,{"$f":"IF((K430+J448-L391-J430-K448-H459+J459-K459+L459)>0,(K430+J448-L391-J430-K448-H459+J459-K459+L459),0)","v":0},null,{"$f":"IF(N343<0,N343*(-1),0)","v":0},{"$f":"IF(O343<0,O343*(-1),0)","v":0},0,0,0,0,0,null,null,null,null,null,null,null,null,""]
[462,"AJUSTES PARA LIQUIDACION",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"IF(SUM(N462:T462)=0,\"OK\",\"ERROR\")","v":"OK"},{"$f":"IF(OR(AA462=\"ERROR\",AB462=\"ERROR\"),CONCATENATE(\"Error en el concepto \",B462,E462,\" de la Hoja 3 Fila  \",A462, \" la sumatoria ENTRE las tarifas debe ser igual a cero\"),\"\")","v":""}]
[{"$f":"A462+1","v":463},"ESAL (R.T.E.)",null,null,"Valor inversiones realizadas en el periodo",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"IF(L463<>SUM(N463:T463),\"ERROR\",\"OK\")","v":"OK"},{"$f":"IF(OR(AA463=\"ERROR\",AB463=\"ERROR\"),CONCATENATE(\"Error en el concepto \",B463,E463,\" de la Hoja 3 Fila  \",A463),\"\")","v":""}]
[464,null,null,null,"Valor Inversiones liquidadas en el período",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"IF(L464<>SUM(N464:T464),\"ERROR\",\"OK\")","v":"OK"},{"$f":"IF(OR(AA464=\"ERROR\",AB464=\"ERROR\"),CONCATENATE(\"Error en el concepto \",B463,E464,\" de la Hoja 3 Fila  \",A464),\"\")","v":""}]
[465,"Renta Pasiva - ECE sin residencia fiscal en Colombia",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,""]
[466,null,"Ingresos",null,"Dividendos, retiros y repartos",null,null,null,null,null,null,{"$f":"H466+I466-J466+K466","v":0},null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"IF(OR(H466+I466-J466<0,L466<0),\"ERROR\",\"OK\")","v":"OK"},{"$f":"IF(L466<>SUM(N466:T466),\"ERROR\",\"OK\")","v":"OK"},{"$f":"IF(OR(AA466=\"ERROR\",AB466=\"ERROR\"),CONCATENATE(\"Error en el concepto \",C466,E466,\" de la Hoja 3 Fila  \",A466),\"\")","v":""}]
[467,null,null,null,"Intereses y rendimientos financieros",null,null,null,null,null,null,0,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"OK","OK",{"$f":"IF(OR(AA467=\"ERROR\",AB467=\"ERROR\"),CONCATENATE(\"Error en el concepto \",C466,E467,\" de la Hoja 3 Fila  \",A467),\"\")","v":""}]
[468,null,null,null,"Provenientes de activos intangibles",null,null,null,null,null,null,0,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"OK","OK",{"$f":"IF(OR(AA468=\"ERROR\",AB468=\"ERROR\"),CONCATENATE(\"Error en el concepto \",C466,E468,\" de la Hoja 3 Fila  \",A468),\"\")","v":""}]
[469,null,null,null,"Enajenación o cesión de derechos",null,null,null,null,null,null,0,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"OK","OK",{"$f":"IF(OR(AA469=\"ERROR\",AB469=\"ERROR\"),CONCATENATE(\"Error en el concepto \",C466,E469,\" de la Hoja 3 Fila  \",A469),\"\")","v":""}]
[470,null,null,null,"Enajenación o arrendamiento de inmuebles",null,null,null,null,null,null,0,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"OK","OK",{"$f":"IF(OR(AA470=\"ERROR\",AB470=\"ERROR\"),CONCATENATE(\"Error en el concepto \",C466,E470,\" de la Hoja 3 Fila  \",A470),\"\")","v":""}]
[471,null,null,null,"Compra o venta de bienes corporales",null,null,null,null,null,null,0,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"OK","OK",{"$f":"IF(OR(AA471=\"ERROR\",AB471=\"ERROR\"),CONCATENATE(\"Error en el concepto \",C466,E471,\" de la Hoja 3 Fila  \",A471),\"\")","v":""}]
[472,null,null,null,"Por servicios",null,null,null,null,null,null,0,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"OK","OK",{"$f":"IF(OR(AA472=\"ERROR\",AB472=\"ERROR\"),CONCATENATE(\"Error en el concepto \",C466,E472,\" de la Hoja 3 Fila  \",A472),\"\")","v":""}]
[473,null,null,null,"TOTAL",null,null,{"$f":"SUM(H466:H472)","v":0},null,null,null,{"$f":"SUM(L466:L472)","v":0},null,{"$f":"SUM(N466:N472)","v":0},0,0,0,0,0,0,null,null,null,null,null,null,null,null,{"$f":"IF(OR(AA473=\"ERROR\",AB473=\"ERROR\"),CONCATENATE(\"Error en el concepto \",C473,E473,\" de la Hoja 3 Fila  \",A473),\"\")","v":""}]
[474,null,"Costos",null,null,null,null,null,null,null,null,0,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"OK","OK",{"$f":"IF(OR(AA474=\"ERROR\",AB474=\"ERROR\"),CONCATENATE(\"Error en el concepto \",C474,\" de la Hoja 3 Fila  \",A474),\"\")","v":""}]
[475,null,"Deducciones",null,null,null,null,null,null,null,null,0,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"OK","OK",{"$f":"IF(OR(AA475=\"ERROR\",AB475=\"ERROR\"),CONCATENATE(\"Error en el concepto \",C475,\" de la Hoja 3 Fila  \",A475),\"\")","v":""}]
[476,null,"RENTA LIQUIDA PASIVA",null,null,null,null,{"$f":"H473-H474-H475","v":0},null,null,null,{"$f":"IF(L473-L474-L475>0,L473-L474-L475,0)","v":0},null,{"$f":"IF(N473-N474-N475>0,N473-N474-N475,0)","v":0},0,0,0,0,0,0,null,null,null,null,null,null,null,null,{"$f":"IF(OR(AA476=\"ERROR\",AB476=\"ERROR\"),CONCATENATE(\"Error en el concepto \",B476,\" de la Hoja 3 Fila  \",A476),\"\")","v":""}]
[477,null,"RENTA LIQUIDA POR RECUPERACION DE DEDUCCIONES",null,null,null,null,{"$f":"H113+H118","v":0},null,null,null,{"$f":"L113+L118","v":0},null,{"$f":"N113+N118","v":0},0,0,0,0,0,0,null,null,null,null,null,null,null,null,""]
[478,"RENTA LIQUIDA ORDINARIA DEL EJERCICIO - EXCEDENTE NETO (incluye unicamente dividendos de sociedades nacionales a tarifa general)",null,null,null,null,null,null,null,null,null,{"$f":"IF('H1 (Caratula)'!AQ21=\"S\",IF(L460-L461-L463+L464+L476+L477-L51-L55-L56-L57>=0,L460-L461-L463+L464+L476+L477-L51-L55-L56-L57,0),IF(L460-L461-L463+L464+L476+L477-L55-L56-L57>=0,L460-L461-L463+L464+L476+L477-L55-L56-L57,0))","v":0},null,{"$f":"IF(N460-N461+N462-N463+N464+N476+N477-N55-N56-N57>=0,N460-N461+N462-N463+N464+N476+N477-N55-N56-N57,0)","v":0},{"$f":"IF(O460-O461+O462-O463+O464+O476+O477-O55-O56-O57>=0,O460-O461+O462-O463+O464+O476+O477-O55-O56-O57,0)","v":0},0,0,0,0,0,null,null,null,null,null,null,null,null,""]
[479,"PERDIDA LIQUIDA DEL EJERCICIO (incluye unicamente dividendos sociedades nacionales a tarifa general)",null,null,null,null,null,null,null,null,null,{"$f":"IF('H1 (Caratula)'!AQ21=\"S\",IF(L461-L460+L463-L464-L476-L477+L51+L55+L56+L57>0,L461-L460+L463-L464-L476-L477+L51+L55+L56+L57,0),IF(L461-L460+L463-L464-L476-L477+L55+L56+L57>0,L461-L460+L463-L464-L476-L477+L55+L56+L57,0))","v":0},null,{"$f":"IF(N461-N460-N462+N463-N464-N476-N477+N55+N56+N57>0,N461-N460-N462+N463-N464-N476-N477+N55+N56+N57,0)","v":0},{"$f":"IF(O461-O460-O462+O463-O464-O476-O477+O55+O56+O57>0,O461-O460-O462+O463-O464-O476-O477+O55+O56+O57,0)","v":0},0,0,0,0,0,null,null,null,null,null,null,null,null,""]
[480,"Compensaciones",null,null,null,null,null,null,null,null,null,{"$f":"SUM(L481:L482)","v":0},null,{"$f":"SUM(N481:N482)","v":0},{"$f":"SUM(O481:O482)","v":0},{"$f":"SUM(P481:P482)","v":0},{"$f":"SUM(Q481:Q482)","v":0},{"$f":"SUM(R481:R482)","v":0},0,{"$f":"SUM(T481:T482)","v":0},null,null,null,null,null,null,null,null,""]
[481,null,"De pérdidas fiscales",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"OK",{"$f":"IF(OR(AA481=\"ERROR\",AB481=\"ERROR\"),CONCATENATE(\"Error en el concepto \",C481,\" de la Hoja 3 Fila  \",A481),\"\")","v":""}]
[482,null,"Del exceso de renta presuntiva sobre renta ordinaria",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"OK",{"$f":"IF(OR(AA482=\"ERROR\",AB482=\"ERROR\"),CONCATENATE(\"Error en el concepto \",C482,\" de la Hoja 3 Fila  \",A482),\"\")","v":""}]
[483,"Renta líquida (incluye unicamente dividendos sociedades nacionales a tarifa general)",null,null,null,null,null,null,null,null,null,{"$f":"IF(L478-L481-L482>0,L478-L481-L482,0)","v":0},null,{"$f":"IF(N478-N481-N482>0,N478-N481-N482,0)","v":0},0,0,{"$f":"IF(Q478-Q481-Q482>0,Q478-Q481-Q482,0)","v":0},0,0,0]
[484,"Renta presuntiva período gravable",null,null,null,null,null,null,null,null,null,{"$f":"IF(L494+L495<0,0,L494+L495)","v":0},null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"OK",""]
[485,null,"Patrimonio líquido del año o período gravable anterior"]
[486,null,"Valor patrimonial neto",null,null,"Acciones y aportes poseídos en sociedades nacionales"]
[487,null,null,null,null,"Bienes afectados por hechos constitutivos de fuerza mayor o caso fortuito"]
[488,null,null,null,null,"Bienes vinculados a empresas en período improductivo"]
[489,null,null,null,null,"Bienes destinados exclusivamente a actividades deportivas"]
[490,null,null,null,null,"Bienes vinculados a empresas exclusivamente mineras"]
[491,null,"Primeras 19.000 UVT de activos destinados al sector agropecuario"]
[492,null,"Otras exclusiones"]
[493,null,"Base de cálculo de la renta presuntiva",null,null,null,null,null,null,null,null,{"$f":"ROUND(IF(L485-L486-L487-L488-L489-L490-L491-L492>=0,L485-L486-L487-L488-L489-L490-L491-L492,0),-3)","v":0}]
[494,null,"Cálculo renta presuntiva (1,5%, salvo excepciones)",null,null,null,null,null,null,null,null,{"$f":"L493*1.5%","v":0}]
[495,null,"Renta gravable generada por los activos excluidos",null,null,null,null,null,null,null,null,null,null,null,null,null,0]
[496,"Renta Exenta",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"OK",""]
[497,"Rentas gravables (renta líquida)",null,null,null,null,null,null,null,null,null,{"$f":"SUM(L498:L504)","v":0},null,{"$f":"SUM(N498:N504)","v":0},0,0,0,0,0,0]
[498,null,"Pérdidas compensadas modificadas por Liquidación Oficial",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"OK",{"$f":"IF(OR(AA498=\"ERROR\",AB498=\"ERROR\"),CONCATENATE(\"Error en el concepto \",C498,\" de la Hoja 3 Fila  \",A498),\"\")","v":""}]
[499,null,"Pasivos inexistentes",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"OK",{"$f":"IF(OR(AA499=\"ERROR\",AB499=\"ERROR\"),CONCATENATE(\"Error en el concepto \",C499,\" de la Hoja 3 Fila  \",A499),\"\")","v":""}]
[500,null,"Omisión de activos",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"OK",{"$f":"IF(OR(AA500=\"ERROR\",AB500=\"ERROR\"),CONCATENATE(\"Error en el concepto \",C500,\" de la Hoja 3 Fila  \",A500),\"\")","v":""}]
[501,null,"Comparación patrimonial",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"OK",{"$f":"IF(OR(AA501=\"ERROR\",AB501=\"ERROR\"),CONCATENATE(\"Error en el concepto \",C501,\" de la Hoja 3 Fila  \",A501),\"\")","v":""}]
[502,null,"ESAL (R.T.E.)",null,null,"Excedentes no reinvertidos",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"OK",{"$f":"IF(OR(AA502=\"ERROR\",AB502=\"ERROR\"),CONCATENATE(\"Error en el concepto \",C502,F502,\" de la Hoja 3 Fila  \",A502),\"\")","v":""}]
[503,null,null,null,null,"Asignaciones permanentes no ejecutadas",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"OK",{"$f":"IF(OR(AA503=\"ERROR\",AB503=\"ERROR\"),CONCATENATE(\"Error en el concepto \",C502,F503,\" de la Hoja 3 Fila  \",A503),\"\")","v":""}]
[504,null,null,null,null,"Inversiones liquidadas y no reinvertidas",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"OK",{"$f":"IF(OR(AA504=\"ERROR\",AB504=\"ERROR\"),CONCATENATE(\"Error en el concepto \",C502,F504,\" de la Hoja 3 Fila  \",A504),\"\")","v":""}]
[505,"Rentas líquidas gravables (incluye unicamente dividendos sociedades nacionales a tarifa general)",null,null,null,null,null,null,null,null,null,{"$f":"IF($L$483>=$L$484, IF(L483-L496+L497>=0,L483-L496+L497,0),IF(L484-L496+L497>=0,L484-L496+L497,0))","v":0},null,{"$f":"IF($L$483>=$L$484, IF(N483-N496+N497>=0,N483-N496+N497,0),IF(N484-N496+N497>=0,N484-N496+N497,0))","v":0},{"$f":"IF($L$483>=$L$484, IF(O483-O496+O497>=0,O483-O496+O497,0),IF(O484-O496+O497>=0,O484-O496+O497,0))","v":0},0,0,0,0,0]
[506,"Impuesto sobre la renta líquida gravable",null,null,null,null,null,null,null,null,null,{"$f":"SUM(N506:T506)","v":0},null,{"$f":"ROUND(9%*N505,-3)","v":0},{"$f":"ROUND(15%*O505,-3)","v":0},{"$f":"ROUND(20%*P505,-3)","v":0},{"$f":"ROUND(24%*Q505,-3)","v":0},{"$f":"ROUND(27%*R505,-3)","v":0},{"$f":"ROUND(33%*S505,-3)","v":0},{"$f":"ROUND('H1 (Caratula)'!AP19%*T505,-3)","v":0}]
[507,"Ganancias Ocasionales gravables",null,null,null,null,null,null,null,null,null,{"$f":"IF(L510-L513-L514-L515>=0,L510-L513-L514-L515,0)","v":0},null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"IF(L507>=5000,IF(K507>0,\"OK\",\"ERROR\"),\"OK\")","v":"OK"},null,{"$f":"IF(OR(AA507=\"ERROR\",AB507=\"ERROR\"),CONCATENATE(\"Error en el IMPUESTO DE GANANCIAS OCASIONALES. Debe ingresar el valor del impuesto a las ganancias ocasionales, de acuerdo a la tarifa o tarifas que le corresponda;valor de la casilla 86 en la simulación Formulario 110,que corresponde a la fila 507 de H3.\"),\"\")","v":""}]
[508,null,"Ingresos por ganancia ocasional en venta de activos fijos"]
[509,null,"Otros ingresos por ganancia ocasional"]
[510,null,"Total Ingresos por ganancias ocasionales",null,null,null,null,null,null,null,null,{"$f":"SUM(L508:L509)","v":0}]
[511,null,"Costos por ganancia ocasional en venta de activos fijos"]
[512,null,"Otros costos por ganancias ocasionales"]
[513,null,"Total costos por ganancias ocasionales",null,null,null,null,null,null,null,null,{"$f":"SUM(L511:L512)","v":0}]
[514,null,"Ganancias ocasionales no gravadas por la venta de acciones ECE"]
[515,null,"Otras ganancias ocasionales no gravadas y exentas"]
[516,"Descuentos tributarios",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"IF(L516>'Formulario 110'!AC36,\"ERROR\",\"OK\")","v":"OK"},null,{"$f":"IF(OR(AA516=\"ERROR\",AB516=\"ERROR\"),CONCATENATE(\"Error en el concepto \",B516,\" El valor del descuento tributario no puede ser mayor al valor del impuesto sobre las rentas liquidas. Hoja 3 Fila  \",A516),\"\")","v":""}]
[517,"Descuento por impuestos pagados en el exterior por ganancias ocasionales",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"IF(L517>'Formulario 110'!AC39,\"ERROR\",\"OK\")","v":"OK"},null,{"$f":"IF(OR(AA517=\"ERROR\",AB517=\"ERROR\"),CONCATENATE(\"Error en el concepto \",C515,F517,\" El valor del descuento tributario por ganancias ocasionales no puede ser mayor al valor del impuesto de ganancias ocasionales. Hoja 3 Fila  \",A517),\"\")","v":""}]
[518,"Valor inversión Obras por Impuestos hasta del 50% del valor del impuesto a cargo (Modalidad de pago 1)",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"IF(L518>'Formulario 110'!AC41*0.5,\"ERROR\",\"OK\")","v":"OK"},null,{"$f":"IF(OR(AA518=\"ERROR\",AB518=\"ERROR\"),CONCATENATE(\"Error en el concepto \",C516,F518,\" El valor del descuento por concepto de obras por impuesto, Modalidad 1, no puede ser mayor 50% del Total impuesto a cargo (casilla 88 del formulario 110). Hoja 3 Fila  \",A518),\"\")","v":""}]
[519,"Descuento efectivo Inversión Obras por Impuestos (Modalidad de pago 2)"]
[520,"Anticipo renta liquidado año anterior"]
[521,"Anticipo sobretasa liquidado año gravable anterior"]
[522,"Saldo a favor año gravable anterior sin solicitud de devolución o compensación"]
[523,"Autorretenciones",null,null,null,"Por ventas"]
[524,null,null,null,null,"Por servicios"]
[525,null,null,null,null,"Por rendimientos financieros"]
[526,null,null,null,null,"Por otros conceptos"]
[{"$f":"A526+1","v":527},null,null,null,null,"Total autorretenciones",null,null,null,null,null,{"$f":"SUM(L523:L526)","v":0}]
[528,"Otras retenciones",null,null,null,"Por ventas"]
[529,null,null,null,null,"Por servicios"]
[530,null,null,null,null,"Por honorarios y comisiones"]
[531,null,null,null,null,"Por rendimientos financieros"]
[532,null,null,null,null,"Por dividendos y participaciones"]
[533,null,null,null,null,"Otras retenciones"]
[534,null,null,null,null,"Total otras retenciones",null,null,null,null,null,{"$f":"SUM(L528:L533)","v":0}]
[535,"Total retenciones año gravable que declara",null,null,null,null,null,null,null,null,null,{"$f":"L527+L534","v":0}]
[{"$f":"A535+1","v":536},"Anticipo renta por el año gravable siguiente"]
[{"$f":"A536+1","v":537},"Anticipo sobretasa instituciones financieras año gravable anterior"]
[538,"Sobretasa instituciones financieras"]
[539,"Anticipo sobretasa instituciones financieras año gravable siguiente"]
[540,"Sanciones"]
[541,"OTRO RESULTADO INTEGRAL (ORI)",null,null,null,null,null,"VALOR CONTABLE"]
[542,null,null,null,null,null,null,"Ganancia","Perdida","Efecto de conversión"]
[543,null,"No se reclasifican al resultado",null,"Cambios en el superávit de revaluación"]
[544,null,null,null,"Nuevas mediciones de los planes de beneficios definidos"]
[545,null,null,null,"Inversiones en instrumentos de patrimonio"]
[546,null,null,null,"Participación otro resultado integral de asociadas y negocios conjuntos contabilizados utilizando el método de la participación"]
[547,null,null,null,"Instrumentos de cobertura que cubren inversiones en instrumentos de patrimonio"]
[548,null,null,null,"Cambio valor razonable de pasivos financieros atribuible a cambios en el riesgo de crédito del pasivo"]
[549,null,"Se reclasifican al resultado",null,"Diferencias de cambio por conversión"]
[550,null,null,null,"Activos financieros disponibles para la venta"]
[551,null,null,null,"Activos financieros medidos al valor razonable con cambios en el ORI"]
[552,null,null,null,"Cobertura de flujos de efectivo"]
[553,null,null,null,"Coberturas de inversiones netas en negocios en el extranjero"]
[554,null,null,null,"Otras partidas que deban ser reconocidas en el ORI"]
[555,null,"OTRO RESULTADO INTEGRAL ANTES DE IMPUESTOS",null,null,null,null,{"$f":"IF(SUM(H543:H554)-SUM(I543:I554)>0,SUM(H543:H554)-SUM(I543:I554),0)","v":0},{"$f":"IF(SUM(I543:I554)-SUM(H543:H554)>0,SUM(I543:I554)-SUM(H543:H554),0)","v":0},{"$f":"SUM(J543:J554)","v":0}]
[556,"RESULTADO INTEGRAL TOTAL DEL AÑO",null,null,null,null,null,{"$f":"IF(H343+(H555-I555+J555)>0,H343+(H555-I555+J555),0)","v":0},{"$f":"IF(H343+(H555-I555+J555)<0,(H343+(H555-I555+J555))*(-1),0)","v":0}]
[557,"Gasto / ingreso impuesto de renta y complementario del período",null,null,null,null,null,"VALOR CONTABLE"]
[558,null,"Impuesto corriente",null,null,"Sobre renta liquida / presuntiva del período"]
[559,null,null,null,null,"Gastos por ajustes respecto a períodos anteriores"]
[560,null,null,null,null,"Ingreso por ajustes respecto a períodos anteriores"]
[561,null,null,null,null,"Impuestos asumidos del exterior - convenios o tratados"]
[562,null,"Gasto por impuesto diferido"]
[563,null,"Ingreso impuesto diferido"]
[564,null,"Valor neto gasto por impuesto",null,null,null,null,{"$f":"H558+H559-H560+H561+H562-H563","v":0}]
[565,"DATOS INFORMATIVOS",null,null,null,null,null,"VALOR CONTABLE","EFECTO DE CONVERSION",null,null,"VALOR FISCAL"]
[566,null,"INGRESOS",null,"Ingresos devengados (contables) por fidelización de clientes",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"IF(H566+I566<0,\"ERROR\",\"OK\")","v":"OK"},{"$f":"IF(OR(AA566=\"ERROR\",AB566=\"ERROR\"),CONCATENATE(\"Error en el concepto \",C566,E566,\" de la Hoja 3 Fila  \",A566),\"\")","v":""}]
[567,null,null,null,"Ingresos fiscales por fidelización de clientes, sin devengo contable",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"IF(OR(AA567=\"ERROR\",AB567=\"ERROR\"),CONCATENATE(\"Error en el concepto \",C566,E567,\" de la Hoja 3 Fila  \",A567),\"\")","v":""}]
[568,null,null,null,"Retiros para consumo y publicidad, propaganda y promoción",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"IF(H568+I568<0,\"ERROR\",\"OK\")","v":"OK"},{"$f":"IF(OR(AA568=\"ERROR\",AB568=\"ERROR\"),CONCATENATE(\"Error en el concepto \",C566,E568,\" de la Hoja 3 Fila  \",A568),\"\")","v":""}]
[569,null,null,null,"Dividendos decretados en el periodo gravable",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"OK",{"$f":"IF(OR(AA569=\"ERROR\",AB569=\"ERROR\"),CONCATENATE(\"Error en el concepto \",C566,E569,\" de la Hoja 3 Fila  \",A569),\"\")","v":""}]
[570,null,null,null,"Dividendos cobrados en el periodo gravable",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"OK",{"$f":"IF(OR(AA570=\"ERROR\",AB570=\"ERROR\"),CONCATENATE(\"Error en el concepto \",C566,E570,\" de la Hoja 3 Fila  \",A570),\"\")","v":""}]
[571,null,null,null,"Ingresos devengados de fideicomisos o encargos fiduciarios, calidad de fideicomitente o fiduciante",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"OK",{"$f":"IF(OR(AA571=\"ERROR\",AB571=\"ERROR\"),CONCATENATE(\"Error en el concepto \",C566,E571,\" de la Hoja 3 Fila  \",A571),\"\")","v":""}]
[572,null,null,null,"Ingresos devengados de fideicomisos o encargos fiduciarios, calidad de beneficiario",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"OK",{"$f":"IF(OR(AA572=\"ERROR\",AB572=\"ERROR\"),CONCATENATE(\"Error en el concepto \",C566,E572,\" de la Hoja 3 Fila  \",A572),\"\")","v":""}]
[573,null,"COSTOS Y GASTOS",null,"Costos y gastos devengados, asociados a ingresos por fidelización de clientes",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"OK",{"$f":"IF(OR(AA573=\"ERROR\",AB573=\"ERROR\"),CONCATENATE(\"Error en el concepto \",C573,E573,\" de la Hoja 3 Fila  \",A573),\"\")","v":""}]
[574,null,null,null,"Bajas de inventarios (faltantes, caso fortuito o fuerza mayor), reconocidos como costo o gasto en el estado de resultados del ejercicio",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"OK",{"$f":"IF(OR(AA574=\"ERROR\",AB574=\"ERROR\"),CONCATENATE(\"Error en el concepto \",C573,E574,\" de la Hoja 3 Fila  \",A574),\"\")","v":""}]
[575,null,null,null,"Costos indirectos de producción no distribuidos como costo del inventario, reconocidos como costo o gasto en el estado de resultados del ejercicio",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"OK",{"$f":"IF(OR(AA575=\"ERROR\",AB575=\"ERROR\"),CONCATENATE(\"Error en el concepto \",C573,E575,\" de la Hoja 3 Fila  \",A575),\"\")","v":""}]
[576,null,null,null,"Monto descuentos obtenidos en el período en la compra de inventarios",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"OK",{"$f":"IF(OR(AA576=\"ERROR\",AB576=\"ERROR\"),CONCATENATE(\"Error en el concepto \",C573,E576,\" de la Hoja 3 Fila  \",A576),\"\")","v":""}]
[577,null,null,null,"Costos y gastos devengados de fideicomisos o encargos fiduciarios, calidad de fideicomitente o fiduciante",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"OK",{"$f":"IF(OR(AA577=\"ERROR\",AB577=\"ERROR\"),CONCATENATE(\"Error en el concepto \",C573,E577,\" de la Hoja 3 Fila  \",A577),\"\")","v":""}]
[578,null,null,null,"Costos y gastos devengados de fideicomisos o encargos fiduciarios, calidad de beneficiario",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"OK",{"$f":"IF(OR(AA578=\"ERROR\",AB578=\"ERROR\"),CONCATENATE(\"Error en el concepto \",C573,E578,\" de la Hoja 3 Fila  \",A578),\"\")","v":""}]
[579,null,null,null,"Costos y deducciones no procedentes - Actividad meritoria (Régimen Tributario Especial)",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"OK",{"$f":"IF(OR(AA579=\"ERROR\",AB579=\"ERROR\"),CONCATENATE(\"Error en el concepto \",C573,E579,\" de la Hoja 3 Fila  \",A579),\"\")","v":""}]
[580,null,"OTROS DATOS INFORMATIVOS",null,"Total costos y gastos de nómina",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"OK",""]
[581,null,null,null,"Aportes al sistema de seguridad social",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"OK",{"$f":"IF(OR(AA581=\"ERROR\",AB581=\"ERROR\"),CONCATENATE(\"Error en el concepto \",C580,E581,\" de la Hoja 3 Fila  \",A581),\"\")","v":""}]
[582,null,null,null,"Aportes al SENA, ICBF, cajas de compensación",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"OK",{"$f":"IF(OR(AA582=\"ERROR\",AB582=\"ERROR\"),CONCATENATE(\"Error en el concepto \",C580,E582,\" de la Hoja 3 Fila  \",A582),\"\")","v":""}]
[583,null,null,null,"Aportes del empleador a los seguros privados de pensiones\ny a los fondos de pensiones voluntarias",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"OK",{"$f":"IF(OR(AA583=\"ERROR\",AB583=\"ERROR\"),CONCATENATE(\"Error en el concepto \",C580,E583,\" de la Hoja 3 Fila  \",A583),\"\")","v":""}]
[584,null,null,null,"Operaciones con vinculados económicos",null,"Ingresos",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"OK",{"$f":"IF(OR(AA584=\"ERROR\",AB584=\"ERROR\"),CONCATENATE(\"Error en el concepto \",C580,E584,G584,\" de la Hoja 3 Fila  \",A584),\"\")","v":""}]
[585,null,null,null,null,null,"Costos y deducciones",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"OK",{"$f":"IF(OR(AA585=\"ERROR\",AB585=\"ERROR\"),CONCATENATE(\"Error en el concepto \",C580,E584,G585,\" de la Hoja 3 Fila  \",A585),\"\")","v":""}]
[586,null,null,null,null,null,"Compra de inventarios",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"OK",{"$f":"IF(OR(AA586=\"ERROR\",AB586=\"ERROR\"),CONCATENATE(\"Error en el concepto \",C580,E584,G586,\" de la Hoja 3 Fila  \",A586),\"\")","v":""}]
[587,null,null,null,null,null,"compra de activos fijos",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"OK",{"$f":"IF(OR(AA587=\"ERROR\",AB587=\"ERROR\"),CONCATENATE(\"Error en el concepto \",C580,E584,G587,\" de la Hoja 3 Fila  \",A587),\"\")","v":""}]
[588,null,null,null,null,null,"Pasivo",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"IF(H588+I588<0,\"ERROR\",\"OK\")","v":"OK"},{"$f":"IF(OR(AA588=\"ERROR\",AB588=\"ERROR\"),CONCATENATE(\"Error en el concepto \",C580,E584,G588,\" de la Hoja 3 Fila  \",A588),\"\")","v":""}]

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[null,null,null,null,"Activos y pasivos por impuestos diferidos"]
[]
[]
[]
[]
[]
[null,null,null,"val1","val2","val3","val4","val5","val6","val7","val8","val9"]
[null,"1. Impuestos diferidos provenientes de diferencias temporarias"]
[]
["NUM","Concepto",null,"Base contable","Base Fiscal","Diferencia Temporaria","Diferencia Permanente","Saldo impuesto diferido\na 31 -DIC vigencia actual","Saldo impuesto diferido\na 31 -DIC vigencia  anterior","Variación","Tasa fiscal aplicada"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"ERROR EN DIFERENCIA TEMPORARIA Y PERMANENTE","Mensaje"]
[1,"Activo (Diferencias temporarias deducibles)"]
[{"$f":"A12+12","v":13},null,"Efectivo y equivalentes al efectivo",null,null,null,null,null,null,{"$f":"I13-H13","v":0},{"$f":"IF(F13=\" \",0,IF(F13=0,0,H13/F13))","v":0},null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"IF(ABS($F13+$G13)=ABS($D13-$E13),\"OK\",\"ERROR\")","v":"OK"},{"$f":"IF((AA13=\"Error\"),CONCATENATE(\"Error en el concepto \",C13,\" de la Hoja 4 Fila  \",A13),\"\")","v":""}]
[{"$f":"A13+1","v":14},null,"Inversiones e instrumentos derivados",null,null,null,null,null,null,0,{"$f":"IF(F14=\" \",0,IF(F14=0,0,H14/F14))","v":0},null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"IF(ABS($F14+$G14)=ABS($D14-$E14),\"OK\",\"ERROR\")","v":"OK"},{"$f":"IF((AA14=\"Error\"),CONCATENATE(\"Error en el concepto \",C14,\" de la Hoja 4 Fila  \",A14),\"\")","v":""}]
[15,null,"Cuentas por cobrar",null,null,null,null,null,null,0,0,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"OK",""]
[16,null,"Inventarios",null,null,null,null,null,null,0,0,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"OK",""]
[17,null,"Propiedades, planta y equipo",null,null,null,null,null,null,0,0,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"OK",""]
[18,null,"Activos intangibles",null,null,null,null,null,null,0,0,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"OK",""]
[19,null,"Propiedades de inversión",null,null,null,null,null,null,0,0,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"OK",""]
[20,null,"Activos biológicos",null,null,null,null,null,null,0,0,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"OK",""]
[21,null,"Activos no corrientes mantenidos para la venta / entregar a propietarios",null,null,null,null,null,null,0,0,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"OK",""]
[22,null,"Pasivos financieros y cuentas por pagar",null,null,null,null,null,null,0,0,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"OK",""]
[23,null,"Impuestos, gravámenes y tasas",null,null,null,null,null,null,0,0,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"OK",""]
[24,null,"Beneficios a Empleados",null,null,null,null,null,null,0,0,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"OK",""]
[25,null,"Provisiones",null,null,null,null,null,null,0,0,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"OK",""]
[26,null,"Otros Pasivos Anticipos y avances recibidos",null,null,null,null,null,null,0,0,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"OK",""]
[27,null,"Operaciones con títulos y derivados",null,null,null,null,null,null,0,0,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"OK",""]
[28,null,"Pérdidas fiscales y/o excesos de renta presuntiva",null,null,null,null,null,null,0,0,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"OK",""]
[29,null,"Activos reconocidos solamente para fines fiscales",null,null,null,null,null,null,0,0,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"OK",""]
[30,null,"Otros activos",null,null,null,null,null,null,0,0,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"OK",""]
[31,null,"Valor total",null,null,null,null,{"$f":"SUM(H13:H30)","v":0},{"$f":"SUM(I13:I30)","v":0},{"$f":"SUM(J13:J30)","v":0},null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"IF('H2 (ESF - Patrimonio)'!G83='H4 (Impuesto Diferido)'!H31,\"OK\",\"ERROR\")","v":"OK"},{"$f":"IF((AA31=\"Error\"),CONCATENATE(\"El total del saldo del activo por impuesto diferido (H4 - celda H31) debe ser igual al valor de la sección Hoja 2 casilla G83 Activos por impuestos diferidos \",),\"\")","v":""}]
[32,"Pasivo (Diferencias temporarias imponibles)",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,""]
[33,null,"Efectivo y equivalentes al efectivo",null,null,null,null,null,null,{"$f":"I33-H33","v":0},{"$f":"IF(F33=\" \",0,IF(F33=0,0,H33/F33))","v":0},null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"OK",""]
[34,null,"Inversiones e instrumentos derivados",null,null,null,null,null,null,0,{"$f":"IF(F34=\" \",0,IF(F34=0,0,H34/F34))","v":0},null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"OK",""]
[35,null,"Cuentas por cobrar",null,null,null,null,null,null,0,0,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"OK",""]
[36,null,"Inventarios",null,null,null,null,null,null,0,0,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"OK",""]
[37,null,"Propiedades, planta y equipo",null,null,null,null,null,null,0,0,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"OK",""]
[38,null,"Activos intangibles",null,null,null,null,null,null,0,0,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"OK",""]
[39,null,"Propiedades de inversión",null,null,null,null,null,null,0,0,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"OK",""]
[40,null,"Activos biológicos",null,null,null,null,null,null,0,0,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"OK",""]
[41,null,"Activos no corrientes mantenidos para la venta / entregar a propietarios",null,null,null,null,null,null,0,0,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"OK",""]
[42,null,"Pasivos financieros y cuentas por pagar",null,null,null,null,null,null,0,0,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"OK",""]
[43,null,"Impuestos, gravámenes y tasas",null,null,null,null,null,null,0,0,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"OK",""]
[44,null,"Beneficios a Empleados",null,null,null,null,null,null,0,0,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"OK",""]
[45,null,"Provisiones",null,null,null,null,null,null,0,0,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"OK",""]
[46,null,"Otros Pasivos Anticipos y avances recibidos",null,null,null,null,null,null,0,0,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"OK",""]
[47,null,"Operaciones con títulos y derivados",null,null,null,null,null,null,0,0,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"OK",""]
[48,null,"Pérdidas fiscales y/o excesos de renta presuntiva",null,null,null,null,null,null,0,0,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"OK",""]
[49,null,"Activos reconocidos solamente para fines fiscales",null,null,null,null,null,null,0,0,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"OK",""]
[50,null,"Otros activos",null,null,null,null,null,null,0,0,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"OK",""]
[51,null,"Valor total",null,null,null,null,{"$f":"SUM(H33:H50)","v":0},{"$f":"SUM(I33:I50)","v":0},{"$f":"SUM(J33:J50)","v":0},null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"IF('H2 (ESF - Patrimonio)'!G173='H4 (Impuesto Diferido)'!H51,\"OK\",\"ERROR\")","v":"OK"},{"$f":"IF((AA51=\"Error\"),CONCATENATE(\"El total del saldo del pasivo por impuesto diferido (H4 – celda H51) debe ser igual al valor de la Hoja 2 casilla G173 Pasivos por Impuestos Diferidos \",),\"\")","v":""}]
[]
[]
[]
[null,"2. Activos por créditos tributarios (saldos a favor e Impuestos pagados en el exterior)"]
[]
["NUM","Tipo de crédito tributario",null,"Saldo al 31 -DIC vigencia actual","Saldo al 31-DIC vigencia anterior","Variación","Explicación de la variación"]
[null,null,null,null,null,null,"Reducción (compensación / aplicación) ","Incremento \n(generado en el periodo)","Correcciones en declaraciones anteriores",null,"Ajustes contables por correcciones valorativas"]
[null,null,null,null,null,null,null,null,"Mayor valor","Menor valor","Mayor valor","Menor valor"]
[{"$f":"60","v":60},"Saldos a favor",null,null,null,{"$f":"D60-E60","v":0}]
[{"$f":"A60+1","v":61},"Impuestos pagados en el exterior",null,null,null,{"$f":"D61-E61","v":0}]
[]
[]
[null,"3. Detalle de compensación de pérdidas fiscales"]
[]
[]
["NUM","AÑO",null,"Pérdida fiscal acumulada por compensar al inicio del periodo","Pérdida fiscal generada en el periodo (+)","Pérdida fiscal compensada en el período              (-)","Valores no compensados por caducidad                                 (-)","Ajustes por corrección de la declaración",null,"Pérdida fiscal acumulada por compensar al final del periodo","Saldo activo por impuesto diferido al final del período"]
[null,null,null,null,null,null,null,"Mayor valor","Menor valor"]
[69,2017,null,null,null,null,null,null,null,{"$f":"D69+E69-F69-G69+H69-I69","v":0},null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"IF(J69<0,\"ERROR\",\"OK\")","v":"OK"},{"$f":"IF((AA69=\"Error\"),CONCATENATE(\"Error en el Año \",B69,\" de la Hoja 4 Fila  \",A69),\"\")","v":""}]
[{"$f":"A69+1","v":70},2018,null,{"$f":"J69","v":0},null,null,null,null,null,{"$f":"D70+E70-F70-G70+H70-I70","v":0},null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"IF(J70<0,\"ERROR\",\"OK\")","v":"OK"},""]
[{"$f":"A70+1","v":71},2019,null,{"$f":"J70","v":0},null,null,null,null,null,0,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"OK",""]
[72,2020,null,0,null,null,null,null,null,0,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"OK",""]
[73,2021,null,0,null,null,null,null,null,0,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"OK",""]
[74,2022,null,0,null,null,null,null,null,0,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"OK",""]
[75,2023,null,0,null,null,null,null,null,0,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"OK",""]
[76,2024,null,0,null,null,null,null,null,0,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"OK",""]
[77,2025,null,0,null,null,null,null,null,0,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"OK",""]
[78,2026,null,0,null,null,null,null,null,0,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"OK",""]
[79,2027,null,0,null,null,null,null,null,0,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"OK",""]
[80,2028,null,0,null,null,null,null,null,0,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"OK",""]
[81,2029,null,0,null,null,null,null,null,0,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"OK",""]
[]
[]
[null,"4. Detalle de compensación por exceso de renta presuntiva"]
[]
[]
["NUM","AÑO",null,"Valor acumulado por compensar al inicio del periodo","Valor generado en el periodo \n(+)","Valor compensado en el período \n(-)","Valores no compensados por caducidad   \n (-)","Ajustes por corrección de la declaración",null,"Valor acumulado por compensar al final del periodo","Saldo activo por impuesto diferido al final del período"]
[null,null,null,null,null,null,null,"Mayor valor","Menor valor"]
[{"$f":"89","v":89},2017,null,null,null,null,null,null,null,{"$f":"D89+E89-F89-G89+H89-I89","v":0},null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"OK",""]
[{"$f":"A89+1","v":90},2018,null,{"$f":"J89","v":0},null,null,null,null,null,{"$f":"D90+E90-F90-G90+H90-I90","v":0},null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"OK",""]
[{"$f":"A90+1","v":91},2019,null,{"$f":"J90","v":0},null,null,null,null,null,0,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"OK",""]
[92,2020,null,0,null,null,null,null,null,0,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"OK",""]
[93,2021,null,0,null,null,null,null,null,0,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"OK",""]
[94,2022,null,0,null,null,null,null,null,0,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"OK",""]
[95,2023,null,0,null,null,null,null,null,0,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"OK",""]

{"sheet":"H5 (Ingresos y Facturación)","index":12,"n_rows":17,"n_cols":28,"rows_kept":17,"cut":false,"hidden":true,"merged":[[9,26,10,26],[0,3,5,13],[8,0,10,0],[8,1,10,1],[8,2,8,5],[8,6,8,10],[8,11,8,13]]}
[null,null,null,"Conciliación ingreso contable (devengado) y facturación emitida "]
[]
[]
[]
[]
[]
[null,null,"val1","val2","val3","val4","val5","val6","val7","val8","val9","val10","val11","val12"]
[]
["NUM","Concepto","Pasivo por ingreso diferido",null,null,null,"Facturación emitida en el período",null,null,null,null,"Ingreso contable devengado en el período"]
[null,null,"Saldo al inicio del período","Registrado como ingreso contable en el período","Generado en el período","Saldo al final del período","Devengada como ingreso en períodos anteriores","Devengada como ingresos del periodo","Registrada como pasivo por ingreso diferido","Solo facturado      (No ha generado ingreso ni pasivo diferido)","Valor total","Sin facturar","Facturado períodos anteriores","Valor total"]
[null,null,1,2,3,"4=1-2+3",5,6,7,8,"9=5+6+7+8",10,11,"12=6+10+11"]
[12,"Venta de bienes",null,null,null,{"$f":"C12-D12+E12","v":0},null,null,null,null,{"$f":"G12+H12+I12+J12","v":0},null,null,{"$f":"H12+L12+M12","v":0},null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"IF(C12-D12+E12<0,\"ERROR\",\"OK\")","v":"OK"},{"$f":"IF((AA12=\"Error\"),CONCATENATE(\"El saldo al final del período del pasivo por ingreso deferido no puede ser negativo \",B12,\" de la Hoja 5 Fila  \",A12),\"\")","v":""}]
[{"$f":"A12+1","v":13},"Prestación de servicios",null,null,null,{"$f":"C13-D13+E13","v":0},null,null,null,null,{"$f":"G13+H13+I13+J13","v":0},null,null,{"$f":"H13+L13+M13","v":0},null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"IF(C13-D13+E13<0,\"ERROR\",\"OK\")","v":"OK"},{"$f":"IF((AA13=\"Error\"),CONCATENATE(\"El saldo al final del período del pasivo por ingreso deferido no puede ser negativo \",B13,\" de la Hoja 5 Fila  \",A13),\"\")","v":""}]
[{"$f":"A13+1","v":14},"Otros ingresos ",null,null,null,0,null,null,null,null,0,null,null,0,null,null,null,null,null,null,null,null,null,null,null,null,"OK",""]
[15,"Ingresos para terceros",null,null,null,0,null,null,null,null,0,null,null,0]
[16,"Ajustes al valor facturado (descuentos, notas)",null,null,null,0,null,null,null,null,0,null,null,0]
[17,"TOTAL",{"$f":"SUM(C12:C15)-C16","v":0},{"$f":"SUM(D12:D15)-D16","v":0},0,0,0,0,0,0,0,0,0,0,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"IF(OR(G17<0,H17<0,I17<0,J17<0,L17<0,M17<0),\"ERROR\",\"OK\")","v":"OK"},""]

{"sheet":"DescripcionAyuda","index":13,"n_rows":9,"n_cols":2,"rows_kept":9,"cut":false,"hidden":true,"merged":[]}
[]
["Hoja","Mensaje de ayuda"]
["H1 (Caratula)","Mensaje de ayuda para la H1 (Caratula)"]
["H2 (ESF - Patrimonio)","Digite solamente números enteros positivos sin aproximaciones a mil (sin decimales y sin separadores de miles), excepto para la columna EFECTO CONVERSION donde se pueden incluir valores negativos.\n\nSi su moneda funcional es distinta al peso colombiano, Selecciones S en H1 (Caratula), Casilla 43, para habilitar el ingreso de datos en la columna EFECTO CONVERSION.\n\nEl resultado de VALOR CONTABLE + EFECTO CONVERSION – MENOR VALOR FISCAL debe ser mayor o igual a cero.\n\nEl valor acumulado de la Depreciación o amortización más el deterioro acumulado, no puede ser mayor al valor del activo al cual está asociado."]
["H3 (ERI - Renta Liquida)","Digite solamente números enteros positivos sin aproximaciones a mil (sin decimales y sin separadores de miles), excepto para la columna EFECTO CONVERSION donde se pueden incluir valores negativos.\n\nSi su moneda funcional es distinta al peso colombiano, Selecciones S en H1 (Caratula), Casilla 43, para habilitar el ingreso de datos en la columna EFECTO CONVERSION.\n\nEl resultado de VALOR CONTABLE + EFECTO CONVERSION – MENOR VALOR FISCAL debe ser mayor o igual a cero.\n\nLa sumatoria de la distribución realizada en la sección RENTA LIQUIDA POR TARIFA debe ser igual al resultado obtenido en la columna VALOR FISCAL TOTAL\n\n"]
["H4 (Impuesto Diferido)","Digite solamente números enteros positivos sin aproximaciones a mil (sin decimales y sin separadores de miles)."]
["H5 (Ingresos y Facturación)","Digite solamente números enteros positivos sin aproximaciones a mil (sin decimales y sin separadores de miles)."]
["H6 (Activos fijos)","Digite solamente números enteros positivos sin aproximaciones a mil (sin decimales y sin separadores de miles), excepto para la columna AJUSTE POR REVALUACIONES O REEXPRESIONES, donde se pueden incluir valores negativos.\n\nEn esta sección la columna EFECTO CONVERSION está inhabilitada independientemente de que su moneda funcional sea diferente del peso colombiano.\n\nEl importe neto de los activos al final del período no puede ser menor a cero.\n"]
["H7 (Resumen ESF-ERI)","Digite solamente números enteros positivos sin aproximaciones a mil (sin decimales y sin separadores de miles), excepto para la columna EFECTO  CONVERSION donde se pueden incluir valores negativos.\n\nSi su moneda funcional es distinta al peso colombiano, Selecciones S en H1 (Caratula), Casilla 43, para habilitar el ingreso de datos en la columna EFECTO CONVERSION.\n\nEl importe neto de los activos al final del período no puede ser menor a cero."]

{"sheet":"H6 (Activos fijos)","index":14,"n_rows":58,"n_cols":44,"rows_kept":58,"cut":false,"hidden":true,"merged":[[9,27,10,27],[53,1,53,2],[36,1,36,2],[9,23,10,23],[9,24,10,24],[9,25,10,25],[9,10,9,12],[9,13,10,13],[9,14,9,15],[9,20,10,20],[9,21,10,21],[9,22,10,22],[9,3,9,5],[9,16,9,17],[9,18,10,18],[9,19,10,19],[7,0,10,0],[7,1,10,2],[12,1,30,1],[32,1,34,1],[38,1,52,1],[11,1,11,2],[35,1,35,2],[31,1,31,2],[37,1,37,2],[0,5,5,33],[7,23,7,33],[9,32,10,32],[9,33,10,33],[8,23,8,29],[8,30,8,33],[8,3,8,19],[8,20,8,22],[7,3,7,22],[9,8,9,9],[9,6,9,7],[9,30,10,30],[9,31,10,31],[9,29,10,29],[9,28,10,28],[9,26,10,26]]}
[null,null,null,null,null,"Conciliación Propiedades, planta y equipo (PPE), propiedades de inversión (PI), activos no corrientes mantenidos para la venta o para distribuir a los propietarios (ANCMV) y activos Intangibles"]
[]
[]
[]
[]
[]
[null,null,null,"val1","val2","val3","val4","val5","val6","val7","val8","val9","val10","val11","val12","val13","val14","val15","val16","val17","val18","val19","val20","val21","val22","val23","val24","val25","val26","val27","val28","val29","val30","val31"]
["NUM","CONCEPTO",null,"DATOS CONTABLES",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"DATOS FISCALES"]
[null,null,null,"Valor total, incluyendo arrendamiento financiero o leasing",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Datos informativos",null,null,"Valor total, incluyendo arrendamiento financiero o leasing financiero",null,null,null,null,null,null,"Datos Informativos:                                                                                             Valor activos adquiridos mediante arrendamiento financiero"]
[null,null,null,"Importe al comienzo del periodo (No incluye Depreciación, amortización o deterioro)",null,null,"Incrementos",null,"Disminuciones",null,"Depreciación o amortización acumulada al final  del período",null,null,"Deterioro acumulado al final del período","Importe Neto al final del período",null,"Gasto del período por depreciación o amortización",null,"Gasto del período por deterioro","Ingresos del período por recuperación del deterioro","Valor de activos adquiridos mediante arrendamiento financiero o Leasing","Desmantelamiento, restauración y rehabilitación total acumulado al final del período","Mayor valor por revaluación acumulado al final del período","Saldo al comienzo del período","Incrementos por transferencias, adquisiciones  y otros cambios","Disminuciones  por transferencias y otros cambios","Subtotal al final del período","Depreciación y/o amortización acumulada al final del período","Total Neto al final del período","Gasto fiscal por Depreciación y/o amortización del período","Valor total al final del periodo","Depreciación y/o Amortización acumulada al final del período","Valor Neto al final del período","Gasto fiscal Depreciación y/o Amortización del período"]
[null,null,null,"Costo ","Efecto de conversión (Por moneda funcional diferente al peso colombiano)","Ajuste por revaluaciones o reexpresiones","Transferencias y/o adquisiciones","Cambios en Valor Razonable","Transferencias y/o eliminaciones","Cambios en Valor Razonable","Por Costo ","Efecto de conversión (Por moneda funcional diferente al peso colombiano)","Por Ajuste por revaluaciones o reexpresiones",null,"Costo ","Ajuste por revaluaciones o reexpresiones","Por Costo ","Por Ajuste por revaluaciones o reexpresiones"]
[12,"Propiedades, planta y equipo",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"COSTO","Ajuste por revaluaciones o reexpresiones","Subtotal al final del período","Total Neto al final del período","Valor Neto al final del período","Importe al comienzo del periodo (No incluye Depreciación, amortización o deterioro)"]
[{"$f":"A12+1","v":13},null,"Terrenos",null,null,null,null,null,null,null,null,null,0,0,{"$f":"D13+G13-I13-K13-N13","v":0},{"$f":"F13+H13-J13-M13","v":0},null,null,null,null,null,null,null,null,null,null,{"$f":"X13+Y13-Z13","v":0},null,{"$f":"AA13-AB13","v":0},null,null,null,{"$f":"AE13-AF13","v":0},null,null,null,{"$f":"IF(O13<0,\"ERROR\",\"OK\")","v":"OK"},{"$f":"IF(O13+P13<0,\"ERROR\",\"OK\")","v":"OK"},{"$f":"IF(AA13<0,\"ERROR\",\"OK\")","v":"OK"},{"$f":"IF(AC13<0,\"ERROR\",\"OK\")","v":"OK"},{"$f":"IF(AG13<0,\"ERROR\",\"OK\")","v":"OK"},null,null,{"$f":"IF(OR(AK13=\"ERROR\",AL13=\"ERROR\",AM13=\"ERROR\",AN13=\"ERROR\",AO13=\"ERROR\",AP13=\"ERROR\",AQ13=\"ERROR\"),(CONCATENATE(\"Error en el concepto \",C13,\" de la hoja 6 Fila \",A13)),\"\")","v":""}]
[14,null,"Edificios ",null,null,null,null,null,null,null,null,null,0,0,{"$f":"D14+G14-I14-K14-N14","v":0},0,null,null,null,null,null,null,null,null,null,null,0,null,0,null,null,null,0,null,null,null,{"$f":"IF(O14<0,\"ERROR\",\"OK\")","v":"OK"},{"$f":"IF(O14+P14<0,\"ERROR\",\"OK\")","v":"OK"},{"$f":"IF(AA14<0,\"ERROR\",\"OK\")","v":"OK"},{"$f":"IF(AC14<0,\"ERROR\",\"OK\")","v":"OK"},{"$f":"IF(AG14<0,\"ERROR\",\"OK\")","v":"OK"},null,null,{"$f":"IF(OR(AK14=\"ERROR\",AL14=\"ERROR\",AM14=\"ERROR\",AN14=\"ERROR\",AO14=\"ERROR\",AP14=\"ERROR\",AQ14=\"ERROR\"),(CONCATENATE(\"Error en el concepto \",C14,\" de la hoja 6 Fila \",A14)),\"\")","v":""}]
[15,null,"Maquinaria ",null,null,null,null,null,null,null,null,null,0,0,0,0,null,null,null,null,null,null,null,null,null,null,0,null,0,null,null,null,0,null,null,null,"OK","OK","OK","OK","OK",null,null,""]
[16,null,"Buques ",null,null,null,null,null,null,null,null,null,0,0,0,0,null,null,null,null,null,null,null,null,null,null,0,null,0,null,null,null,0,null,null,null,"OK","OK","OK","OK","OK",null,null,""]
[17,null,"Aeronave  ",null,null,null,null,null,null,null,null,null,0,0,0,0,null,null,null,null,null,null,null,null,null,null,0,null,0,null,null,null,0,null,null,null,"OK","OK","OK","OK","OK",null,null,""]
[18,null,"Equipos de Transporte ",null,null,null,null,null,null,null,null,null,0,0,0,0,null,null,null,null,null,null,null,null,null,null,0,null,0,null,null,null,0,null,null,null,{"$f":"IF(O18<0,\"ERROR\",\"OK\")","v":"OK"},"OK","OK","OK","OK",null,null,""]
[19,null,"Enseres y accesorios",null,null,null,null,null,null,null,null,null,0,0,0,0,null,null,null,null,null,null,null,null,null,null,0,null,0,null,null,null,0,null,null,null,"OK","OK","OK","OK","OK",null,null,""]
[20,null,"Equipos informáticos ",null,null,null,null,null,null,null,null,null,0,0,0,0,null,null,null,null,null,null,null,null,null,null,0,null,0,null,null,null,0,null,null,null,{"$f":"IF(O20<0,\"ERROR\",\"OK\")","v":"OK"},"OK","OK","OK","OK",null,null,""]
[21,null,"Equipos de redes y comunicación ",null,null,null,null,null,null,null,null,null,0,0,0,0,null,null,null,null,null,null,null,null,null,null,0,null,0,null,null,null,0,null,null,null,"OK","OK","OK","OK","OK",null,null,""]
[22,null,"Infraestructura de red  ",null,null,null,null,null,null,null,null,null,0,0,0,0,null,null,null,null,null,null,null,null,null,null,0,null,0,null,null,null,0,null,null,null,"OK","OK","OK","OK","OK",null,null,""]
[23,null,"Activos tangibles de exploración y evaluación ",null,null,null,null,null,null,null,null,null,0,0,0,0,null,null,null,null,null,null,null,null,null,null,0,null,0,null,null,null,0,null,null,null,"OK","OK","OK","OK","OK",null,null,""]
[24,null,"Activos de minería",null,null,null,null,null,null,null,null,null,0,0,0,0,null,null,null,null,null,null,null,null,null,null,0,null,0,null,null,null,0,null,null,null,"OK","OK","OK","OK","OK",null,null,""]
[25,null,"Activos de petróleo y gas",null,null,null,null,null,null,null,null,null,0,0,0,0,null,null,null,null,null,null,null,null,null,null,0,null,0,null,null,null,0,null,null,null,"OK","OK","OK","OK","OK",null,null,""]
[26,null,"PP&E en arrendamiento operativo",null,null,null,null,null,null,null,null,null,0,0,0,0,null,null,null,null,null,null,null,null,null,null,0,null,0,null,null,null,0,null,null,null,"OK","OK","OK","OK","OK",null,null,""]
[27,null,"Plantas productoras",null,null,null,null,null,null,null,null,null,0,0,0,0,null,null,null,null,null,null,null,null,null,null,0,null,0,null,null,null,0,null,null,null,"OK","OK","OK","OK","OK",null,null,""]
[28,null,"Animales productores",null,null,null,null,null,null,null,null,null,0,0,0,0,null,null,null,null,null,null,null,null,null,null,0,null,0,null,null,null,0,null,null,null,"OK","OK","OK","OK","OK",null,null,""]
[29,null,"Construcciones en proceso ",null,null,null,null,null,null,null,null,null,0,0,0,0,null,null,null,null,null,null,null,null,null,null,0,null,0,null,null,null,0,null,null,null,"OK","OK","OK","OK","OK",null,null,""]
[30,null,"Otras propiedades, plantas y equipo",null,null,null,null,null,null,null,null,null,0,0,0,0,null,null,null,null,null,null,null,null,null,null,0,null,0,null,null,null,0,null,null,null,"OK","OK","OK","OK","OK",null,null,""]
[31,null,"Total propiedades, planta y equipo",{"$f":"SUM(D13:D30)","v":0},0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,null,null,"OK","OK","OK","OK","OK",null,null,""]
[32,"Propiedades de inversión",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"OK","OK","OK","OK","OK",null,null,""]
[33,null,"Terrenos",null,null,null,null,null,null,null,null,null,null,null,{"$f":"D33+E33+G33-I33-K33-L33-N33","v":0},{"$f":"F33+H33-J33-M33","v":0},null,null,null,null,null,null,null,null,null,null,{"$f":"X33+Y33-Z33","v":0},null,{"$f":"AA33-AB33","v":0},null,null,null,{"$f":"AE33-AF33","v":0},null,null,null,"OK","OK","OK","OK","OK",null,null,""]
[34,null,"Edificios ",null,null,null,null,null,null,null,null,null,null,null,0,{"$f":"F34+H34-J34-M34","v":0},null,null,null,null,null,null,null,null,null,null,{"$f":"X34+Y34-Z34","v":0},null,{"$f":"AA34-AB34","v":0},null,null,null,{"$f":"AE34-AF34","v":0},null,null,null,"OK","OK","OK","OK","OK",null,null,""]
[35,null,"Total propiedades de inversión",{"$f":"SUM(D33:D34)","v":0},0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,null,null,"OK","OK","OK","OK","OK",null,null,""]
[36,"ANCMV",null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"D36+E36+G36-I36-K36-L36-N36","v":0},{"$f":"F36+H36-J36-M36","v":0},null,null,null,null,null,null,null,null,null,null,{"$f":"X36+Y36-Z36","v":0},null,{"$f":"AA36-AB36","v":0},null,null,null,{"$f":"AE36-AF36","v":0},null,null,null,"OK","OK","OK","OK","OK",null,null,""]
[37,"Total PPE, PI y ANCMV",null,{"$f":"D31+D35+D36","v":0},0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,null,null,"OK","OK","OK","OK","OK",null,null,""]
[38,"Activos Intangibles",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"OK","OK","OK","OK","OK",null,null,""]
[39,null,"Marcas Comerciales",null,null,null,null,null,null,null,null,null,null,null,{"$f":"D39+G39-I39-K39-N39","v":0},{"$f":"F39+H39-J39-M39","v":0},null,null,null,null,null,null,null,null,null,null,{"$f":"X39+Y39-Z39","v":0},null,{"$f":"AA39-AB39","v":0},null,null,null,{"$f":"AE39-AF39","v":0},null,null,null,"OK","OK","OK","OK","OK",null,null,""]
[40,null,"Activos intangibles de exploración y evaluación",null,null,null,null,null,null,null,null,null,null,null,{"$f":"D40+G40-I40-K40-N40","v":0},0,null,null,null,null,null,null,null,null,null,null,0,null,0,null,null,null,0,null,null,null,"OK","OK","OK","OK","OK",null,null,""]
[41,null,"Cabeceras de periódicos, revistas, títulos de publicaciones",null,null,null,null,null,null,null,null,null,null,null,0,0,null,null,null,null,null,null,null,null,null,null,0,null,0,null,null,null,0,null,null,null,"OK","OK","OK","OK","OK",null,null,""]
[42,null,"Programas y aplicaciones informáticos",null,null,null,null,null,null,null,null,null,null,null,0,0,null,null,null,null,null,null,null,null,null,null,0,null,0,null,null,null,0,null,null,null,"OK","OK","OK","OK","OK",null,null,""]
[43,null,"Licencias y Franquicias",null,null,null,null,null,null,null,null,null,null,null,0,0,null,null,null,null,null,null,null,null,null,null,0,null,0,null,null,null,0,null,null,null,"OK","OK","OK","OK","OK",null,null,""]
[44,null,"Propiedad intelectual, patentes y otra propiedad industrial, servicios y derechos de operación",null,null,null,null,null,null,null,null,null,null,null,0,0,null,null,null,null,null,null,null,null,null,null,0,null,0,null,null,null,0,null,null,null,"OK","OK","OK","OK","OK",null,null,""]
[45,null,"Recetas, fórmulas, modelos, diseños y prototipos",null,null,null,null,null,null,null,null,null,null,null,0,0,null,null,null,null,null,null,null,null,null,null,0,null,0,null,null,null,0,null,null,null,"OK","OK","OK","OK","OK",null,null,""]
[46,null,"Concesiones",null,null,null,null,null,null,null,null,null,null,null,0,0,null,null,null,null,null,null,null,null,null,null,0,null,0,null,null,null,0,null,null,null,"OK","OK","OK","OK","OK",null,null,""]
[47,null,"Desembolsos de desarrollo capitalizados",null,null,null,null,null,null,null,null,null,null,null,0,0,null,null,null,null,null,null,null,null,null,null,0,null,0,null,null,null,0,null,null,null,"OK","OK","OK","OK","OK",null,null,""]
[48,null,"Activos intangibles en desarrollo",null,null,null,null,null,null,null,null,null,null,null,0,0,null,null,null,null,null,null,null,null,null,null,0,null,0,null,null,null,0,null,null,null,"OK","OK","OK","OK","OK",null,null,""]
[49,null,"Plusvalía",null,null,null,null,null,null,null,null,null,null,null,0,0,null,null,null,null,null,null,null,null,null,null,0,null,0,null,null,null,0,null,null,null,"OK","OK","OK","OK","OK",null,null,""]
[50,null,"Mejoras de derechos de arrendamiento",null,null,null,null,null,null,null,null,null,null,null,0,{"$f":"F50+H50-J50-M50","v":0},null,null,null,null,null,null,null,null,null,null,0,null,0,null,null,null,0,null,null,null,"OK","OK","OK","OK","OK",null,null,""]
[51,null,"Subvenciones del Estado",null,null,null,null,null,null,null,null,null,null,null,0,0,null,null,null,null,null,null,null,null,null,null,0,null,0,null,null,null,0,null,null,null,"OK","OK","OK","OK","OK",null,null,""]
[52,null,"Otros activos intangibles",null,null,null,null,null,null,null,null,null,null,null,0,0,null,null,null,null,null,null,null,null,null,null,0,null,0,null,null,null,0,null,null,null,"OK","OK","OK","OK","OK",null,null,""]
[53,null,"Total activos intangibles",{"$f":"SUM(D39:D52)","v":0},{"$f":"SUM(E39:E52)","v":0},{"$f":"SUM(F39:F52)","v":0},0,0,0,0,0,{"$f":"SUM(L39:L52)","v":0},0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,null,null,"OK","OK","OK","OK","OK",null,null,""]
[54,"TOTAL PPE, PI, ANCMV y INTANGIBLES",null,{"$f":"D37+D53","v":0},{"$f":"E37+E53","v":0},0,0,0,0,0,0,{"$f":"L37+L53","v":0},0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,null,null,"OK","OK","OK","OK","OK"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"IF('H2 (ESF - Patrimonio)'!L138='H6 (Activos fijos)'!N54,\"OK\",\"ERROR\")","v":"OK"}]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"IF('H3 (ERI - Renta Liquida)'!M270='H6 (Activos fijos)'!Q54+'H6 (Activos fijos)'!R54,\"OK\",\"ERROR\")","v":"OK"}]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"IF('H3 (ERI - Renta Liquida)'!M280='H6 (Activos fijos)'!S54,\"OK\",\"ERROR\")","v":"OK"}]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"IF('H3 (ERI - Renta Liquida)'!M278='H6 (Activos fijos)'!AD54,\"OK\",\"ERROR\")","v":"OK"}]

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[null,null,null,null,null,"RESUMEN ESF - PATRIMONIO y ERI - RENTA LIQUIDA"]
[]
[]
[]
[]
[]
[null,null,null,null,null,null,"val1","val2","val3"]
["NUM","CONCEPTO",null,null,null,null,"VALOR CONTABLE","VALOR FISCAL","VARIACIÓN"]
[9,"ESTADO DE SITUACION FINANCIERA - PATRIMONIO"]
[{"$f":"A9+1","v":10},null,"Activos"]
[{"$f":"A10+1","v":11},null,null,"Efectivo y equivalentes al efectivo",null,null,{"$f":"+'H2 (ESF - Patrimonio)'!G11","v":0},{"$f":"+'H2 (ESF - Patrimonio)'!K11","v":0},{"$f":"G11-H11","v":0}]
[12,null,null,"Inversiones e instrumentos financieros derivados",null,null,{"$f":"+'H2 (ESF - Patrimonio)'!G15","v":0},{"$f":"+'H2 (ESF - Patrimonio)'!K15","v":0},{"$f":"G12-H12","v":0}]
[13,null,null,"Cuentas por cobrar",null,null,{"$f":"+'H2 (ESF - Patrimonio)'!G38","v":0},{"$f":"+'H2 (ESF - Patrimonio)'!K38","v":0},0]
[14,null,null,"Inventarios",null,null,{"$f":"+'H2 (ESF - Patrimonio)'!G61","v":0},{"$f":"+'H2 (ESF - Patrimonio)'!K61","v":0},0]
[15,null,null,"Gastos pagados por anticipado",null,null,{"$f":"+'H2 (ESF - Patrimonio)'!G73","v":0},{"$f":"+'H2 (ESF - Patrimonio)'!K73","v":0},0]
[16,null,null,"Activos por impuestos corrientes",null,null,{"$f":"+'H2 (ESF - Patrimonio)'!G78","v":0},{"$f":"+'H2 (ESF - Patrimonio)'!K78","v":0},0]
[17,null,null,"Activos por impuestos diferidos",null,null,{"$f":"+'H2 (ESF - Patrimonio)'!G83","v":0},{"$f":"+'H2 (ESF - Patrimonio)'!K83","v":0},0]
[18,null,null,"Propiedades, planta y equipo",null,null,{"$f":"+'H2 (ESF - Patrimonio)'!G84","v":0},{"$f":"+'H2 (ESF - Patrimonio)'!K84","v":0},0]
[19,null,null,"Activos intangibles   ",null,null,{"$f":"+'H2 (ESF - Patrimonio)'!G94","v":0},{"$f":"+'H2 (ESF - Patrimonio)'!K94","v":0},0]
[20,null,null,"Propiedades de inversión",null,null,{"$f":"+'H2 (ESF - Patrimonio)'!G113","v":0},{"$f":"+'H2 (ESF - Patrimonio)'!K113","v":0},0]
[21,null,null,"Activos no corrientes mantenidos para la venta / distribuir a los propietarios",null,null,{"$f":"+'H2 (ESF - Patrimonio)'!G118","v":0},{"$f":"+'H2 (ESF - Patrimonio)'!K118","v":0},0]
[22,null,null,"Activos biológicos",null,null,{"$f":"+'H2 (ESF - Patrimonio)'!G123","v":0},{"$f":"+'H2 (ESF - Patrimonio)'!K123","v":0},0]
[23,null,null,"Otros activos",null,null,{"$f":"+'H2 (ESF - Patrimonio)'!G140","v":0},{"$f":"+'H2 (ESF - Patrimonio)'!K140","v":0},0]
[24,null,null,"Total activos",null,null,{"$f":"SUM(G11:G23)","v":0},{"$f":"SUM(H11:H23)","v":0},{"$f":"G24-H24","v":0}]
[25,null,"Pasivos"]
[26,null,null,"Obligaciones financieras y cuentas por pagar",null,null,{"$f":"+'H2 (ESF - Patrimonio)'!G146","v":0},{"$f":"+'H2 (ESF - Patrimonio)'!K146","v":0},{"$f":"+G26-H26","v":0}]
[27,null,null,"Arrendamientos por pagar",null,null,{"$f":"+'H2 (ESF - Patrimonio)'!G159","v":0},{"$f":"+'H2 (ESF - Patrimonio)'!K159","v":0},{"$f":"+G27-H27","v":0}]
[28,null,null,"Otros pasivos financieros",null,null,{"$f":"+'H2 (ESF - Patrimonio)'!G163","v":0},{"$f":"+'H2 (ESF - Patrimonio)'!K163","v":0},0]
[29,null,null,"Impuestos, gravámenes y tasas por pagar",null,null,{"$f":"+'H2 (ESF - Patrimonio)'!G169","v":0},{"$f":"+'H2 (ESF - Patrimonio)'!K169","v":0},0]
[30,null,null,"Pasivos por impuestos diferidos",null,null,{"$f":"+'H2 (ESF - Patrimonio)'!G173","v":0},{"$f":"+'H2 (ESF - Patrimonio)'!K173","v":0},0]
[31,null,null,"Pasivos por beneficios a los empleados",null,null,{"$f":"+'H2 (ESF - Patrimonio)'!G174","v":0},{"$f":"+'H2 (ESF - Patrimonio)'!K174","v":0},0]
[32,null,null,"Provisiones",null,null,{"$f":"+'H2 (ESF - Patrimonio)'!G179","v":0},{"$f":"+'H2 (ESF - Patrimonio)'!K179","v":0},0]
[33,null,null,"Pasivos por ingresos diferidos",null,null,{"$f":"+'H2 (ESF - Patrimonio)'!G191","v":0},{"$f":"+'H2 (ESF - Patrimonio)'!K191","v":0},0]
[34,null,null,"Otros pasivos",null,null,{"$f":"+'H2 (ESF - Patrimonio)'!G196","v":0},{"$f":"+'H2 (ESF - Patrimonio)'!K196","v":0},0]
[35,null,null,"Total pasivos",null,null,{"$f":"SUM(G26:G34)","v":0},{"$f":"SUM(H26:H34)","v":0},0]
[36,null,"Patrimonio"]
[37,null,null,"Capital social y reservas",null,null,{"$f":"+'H2 (ESF - Patrimonio)'!G208","v":0}]
[38,null,null,"Resultados del ejercicio",null,null,{"$f":"+'H2 (ESF - Patrimonio)'!G225","v":0}]
[39,null,null,"Resultados acumulados",null,null,{"$f":"+'H2 (ESF - Patrimonio)'!G230","v":0}]
[40,null,null,"Ganancias (pérdidas) acumuladas o retenidas por la adopción por primera",null,null,{"$f":"+'H2 (ESF - Patrimonio)'!G238","v":0}]
[41,null,null,"Otro resultado integral acumulado",null,null,{"$f":"+'H2 (ESF - Patrimonio)'!G241","v":0}]
[42,null,null,"Total patrimonio",null,null,{"$f":"SUM(G37:G41)","v":0}]
[43,"ESTADO DE RESULTADO INTEGRAL - IMPUESTO DE RENTA"]
[44,null,"Ingresos"]
[45,null,null,"Ingresos brutos Actividad Industrial, comercial y servicios",null,null,{"$f":"+'H3 (ERI - Renta Liquida)'!H12","v":0},{"$f":"+'H3 (ERI - Renta Liquida)'!L12","v":0},{"$f":"G45-H45","v":0}]
[46,null,null,"Devoluciones, rebajas y descuentos",null,null,{"$f":"+'H3 (ERI - Renta Liquida)'!H35","v":0},{"$f":"+'H3 (ERI - Renta Liquida)'!L35","v":0},{"$f":"+G46-H46","v":0}]
[47,null,null,"Ingresos financieros ",null,null,{"$f":"+'H3 (ERI - Renta Liquida)'!H39","v":0},{"$f":"+'H3 (ERI - Renta Liquida)'!L39","v":0},0]
[48,null,null,"Ganancias por inversiones en subsidiarias, asociadas y/o negocios conjuntos",null,null,{"$f":"+'H3 (ERI - Renta Liquida)'!H47","v":0},{"$f":"+'H3 (ERI - Renta Liquida)'!L47","v":0},0]
[49,null,null,"Ingresos por mediciones a valor razonable",null,null,{"$f":"+'H3 (ERI - Renta Liquida)'!H58","v":0},{"$f":"+'H3 (ERI - Renta Liquida)'!L58","v":0},0]
[50,null,null,"Utilidad en la venta o enajenación de activos, bienes poseídos por menos de dos años",null,null,{"$f":"+'H3 (ERI - Renta Liquida)'!H64","v":0},{"$f":"+'H3 (ERI - Renta Liquida)'!L64","v":0},0]
[51,null,null,"Utilidad por venta o enajenación de activos, bienes poseídos por dos años o más (ganancia ocasional)",null,null,{"$f":"+'H3 (ERI - Renta Liquida)'!H73","v":0},{"$f":"+'H3 (ERI - Renta Liquida)'!L73","v":0},0]
[52,null,null,"Ingresos por reversión de deterioro del valor",null,null,{"$f":"+'H3 (ERI - Renta Liquida)'!H82","v":0},{"$f":"+'H3 (ERI - Renta Liquida)'!L82","v":0},0]
[53,null,null,"Ingresos por reversión de provisiones (pasivos de monto o fecha inciertos)",null,null,{"$f":"+'H3 (ERI - Renta Liquida)'!H95","v":0},{"$f":"+'H3 (ERI - Renta Liquida)'!L95","v":0},0]
[54,null,null,"Ingresos por reversión de pasivos por beneficios a los empleados",null,null,{"$f":"+'H3 (ERI - Renta Liquida)'!H103","v":0},{"$f":"+'H3 (ERI - Renta Liquida)'!L103","v":0},0]
[55,null,null,"Otros ingresos",null,null,{"$f":"+'H3 (ERI - Renta Liquida)'!H108","v":0},{"$f":"+'H3 (ERI - Renta Liquida)'!L108","v":0},0]
[56,null,null,"Ganancias netas en operaciones discontinuadas",null,null,{"$f":"+'H3 (ERI - Renta Liquida)'!H115","v":0},{"$f":"+'H3 (ERI - Renta Liquida)'!L115","v":0},0]
[57,null,null,"Ajustes fiscales",null,null,{"$f":"+'H3 (ERI - Renta Liquida)'!H116","v":0},{"$f":"+'H3 (ERI - Renta Liquida)'!L116","v":0},0]
[58,null,null,"Ingresos no constitutivos de renta ni ganancia ocasional",null,null,{"$f":"+'H3 (ERI - Renta Liquida)'!H122","v":0},{"$f":"+'H3 (ERI - Renta Liquida)'!L122","v":0},0]
[59,null,null,"Total ingresos",null,null,{"$f":"G45-G46+G47+G48+G49+G50+G51+G52+G53+G54+G55+G56+G57-G58","v":0},{"$f":"H45-H46+H47+H48+H49+H50+H52+H53+H54+H55+H56+H57-H58","v":0},0]
[60,null,"Costos"]
[61,null,null,"Materias primas, reventa de bienes terminados, y servicios",null,null,{"$f":"+'H3 (ERI - Renta Liquida)'!H125","v":0},{"$f":"+'H3 (ERI - Renta Liquida)'!L125","v":0},{"$f":"+G61-H61","v":0}]
[62,null,null,"Mano de obra",null,null,{"$f":"+'H3 (ERI - Renta Liquida)'!H142","v":0},{"$f":"+'H3 (ERI - Renta Liquida)'!L142","v":0},{"$f":"+G62-H62","v":0}]
[63,null,null,"Depreciaciones, amortizaciones y deterioros",null,null,{"$f":"+'H3 (ERI - Renta Liquida)'!H147","v":0},{"$f":"+'H3 (ERI - Renta Liquida)'!L147","v":0},{"$f":"+G63-H63","v":0}]
[64,null,null,"Otros costos",null,null,{"$f":"+'H3 (ERI - Renta Liquida)'!H172","v":0},{"$f":"+'H3 (ERI - Renta Liquida)'!L172","v":0},0]
[65,null,null,"Menor costo - ajuste Precios de Transferencia",null,null,{"$f":"'H3 (ERI - Renta Liquida)'!H185","v":0},{"$f":"+'H3 (ERI - Renta Liquida)'!L185","v":0},0]
[66,null,null,"Total costos",null,null,{"$f":"G61+G62+G63+G64-G65","v":0},{"$f":"H61+H62+H63+H64-H65","v":0},0]
[67,null,"Gastos"]
[68,null,null,"De Administración"]
[69,null,null,null,"Mano de obra",null,{"$f":"+'H3 (ERI - Renta Liquida)'!H189","v":0},{"$f":"+'H3 (ERI - Renta Liquida)'!L189","v":0},0]
[70,null,null,null,"Otros gastos de administración",null,{"$f":"+'H3 (ERI - Renta Liquida)'!H194","v":0},{"$f":"+'H3 (ERI - Renta Liquida)'!L194","v":0},0]
[71,null,null,null,"Depreciaciones, amortizaciones y deterioros",null,{"$f":"+'H3 (ERI - Renta Liquida)'!H215","v":0},{"$f":"+'H3 (ERI - Renta Liquida)'!L215","v":0},0]
[72,null,null,null,"Total gastos de administración",null,{"$f":"SUM(G69:G71)","v":0},{"$f":"SUM(H69:H71)","v":0},0]
[73,null,null,"De Distribución y ventas"]
[74,null,null,null,"Mano de obra",null,{"$f":"+'H3 (ERI - Renta Liquida)'!H241","v":0},{"$f":"+'H3 (ERI - Renta Liquida)'!L241","v":0},0]
[{"$f":"A74+1","v":75},null,null,null,"Otros gastos de distribución y ventas",null,{"$f":"+'H3 (ERI - Renta Liquida)'!H246","v":0},{"$f":"+'H3 (ERI - Renta Liquida)'!L246","v":0},0]
[76,null,null,null,"Depreciaciones, amortizaciones y deterioros",null,{"$f":"+'H3 (ERI - Renta Liquida)'!H270","v":0},{"$f":"+'H3 (ERI - Renta Liquida)'!L270","v":0},0]
[77,null,null,null,"Total gastos de distribución y ventas",null,{"$f":"SUM(G74:G76)","v":0},{"$f":"SUM(H74:H76)","v":0},0]
[78,null,null,"Gastos Financieros",null,null,{"$f":"+'H3 (ERI - Renta Liquida)'!H295","v":0},{"$f":"+'H3 (ERI - Renta Liquida)'!L295","v":0},0]
[79,null,null,"Pérdidas por inversiones en subsidiarias, asociadas y/o negocios conjuntos",null,null,{"$f":"+'H3 (ERI - Renta Liquida)'!H307","v":0},{"$f":"+'H3 (ERI - Renta Liquida)'!L307","v":0},0]
[80,null,null,"Pérdidas por mediciones a valor razonable",null,null,{"$f":"+'H3 (ERI - Renta Liquida)'!H310","v":0},{"$f":"+'H3 (ERI - Renta Liquida)'!L310","v":0},0]
[81,null,null,"Pérdida en la venta o enajenación de activos fijos",null,null,{"$f":"+'H3 (ERI - Renta Liquida)'!H316","v":0},{"$f":"+'H3 (ERI - Renta Liquida)'!L316","v":0},0]
[82,null,null,"Gastos por provisiones (pasivos de monto o fecha inciertos)",null,null,{"$f":"+'H3 (ERI - Renta Liquida)'!H326","v":0},{"$f":"+'H3 (ERI - Renta Liquida)'!L326","v":0},0]
[83,null,null,"Otros gastos",null,null,{"$f":"+'H3 (ERI - Renta Liquida)'!H334","v":0},{"$f":"+'H3 (ERI - Renta Liquida)'!L334","v":0},0]
[84,null,null,"Pérdidas netas en operaciones discontinuadas",null,null,{"$f":"+'H3 (ERI - Renta Liquida)'!H340","v":0},{"$f":"+'H3 (ERI - Renta Liquida)'!L340","v":0},0]
[85,null,null,"Menor gasto o deducción -  Ajuste Precios de Transferencia",null,null,{"$f":"+'H3 (ERI - Renta Liquida)'!H341","v":0},{"$f":"+'H3 (ERI - Renta Liquida)'!L341","v":0},0]
[86,null,null,"Total gastos",null,null,{"$f":"G72+G77+G78+G79+G80+G81+G82+G83+G84-G85","v":0},{"$f":"H72+H77+H78+H79+H80+H81+H82+H83+H84-H85","v":0},0]
[87,null,"RESULTADO DEL EJERCICIO",null,null,null,{"$f":"G59-G66-G86","v":0},{"$f":"H59-H66-H86+'H3 (ERI - Renta Liquida)'!L113+'H3 (ERI - Renta Liquida)'!L118","v":0},{"$f":"G87-H87","v":0}]

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[null,null,null,null,null,null,"Declaración de Renta y Complementario o de Ingresos y Patrimonio para Personas Jurídicas y Asimiladas y Personas Naturales y Asimiladas no Residentes y Sucesiones Ilíquidas de Causantes no Residentes",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Privada",null,null,null,null,null,"110"]
[]
[]
[]
[]
[null,"1. Año",null,2019,null,null,null,null,null,null,null,null,null,null,null,"4. Número de formulario",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,1]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,2]
["Espacio reservado para la DIAN",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,3]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Simulación a partir del Reporte\nde Conciliación Fiscal, Formato 2516"]
["\nPOR UNA COLOMBIA MÁS HONESTA\n"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,2000]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,2001]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,2002]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,2003]
["Datos Generales","5. No. de Identificación Tributaria",null,null,null,null,null,"6. DV","7. Primer apellido",null,null,null,null,null,null,"8. Segundo apellido",null,null,null,null,null,null,"9. Primer nombre",null,null,null,null,null,"10. Otros nombres",null,null,null,null,null,2004]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,2005]
[null,"11. Razón social",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"12. Cód. Dir. Seccional",null,null,2006]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,2007]
[null,"24. Actividad económica",null,null,null,null,null,null,"Si es una corrección indique",null,null,null,null,null,null,"25. Cód",null,null,null,"26.  No. Formulario anterior",null,null,null,null,null,null,null,null,null,null,null,null,null,null,2008]
["27. Fracción año gravable siguiente (Marque X)    ",null,null,null,null,null,null,null,null,"28. Renuncio a pertenecer al Régimen tributario especial",null,null,null,null,null,null,null,null,null,null,null,null,"29. Vinculado al pago de obras por impuestos"]
["Datos Informativos",null,"30. Total costos y gastos nómina",null,null,null,null,{"$f":"ROUND('H3 (ERI - Renta Liquida)'!L580,-3)","v":0},null,null,null,null,null,"31. Aportes al sistema de seguridad social",null,null,null,null,null,{"$f":"ROUND('H3 (ERI - Renta Liquida)'!L581,-3)","v":0},null,null,null,null,null,"32. Aportes al SENA, ICBF, cajas de compensación",null,null,{"$f":"ROUND('H3 (ERI - Renta Liquida)'!L582,-3)","v":0}]
["Patrimonio","Efectivo y equivalentes al efectivo",null,null,null,null,null,null,null,null,33,{"$f":"ROUND('H2 (ESF - Patrimonio)'!$K$11,-3)","v":0},null,null,null,null,null,"Continuación Renta","Compensaciones",null,null,null,null,null,null,null,null,{"$f":"K57+1","v":69},{"$f":"ROUND('H3 (ERI - Renta Liquida)'!L480,-3)","v":0},null,null,null,null,null,"02"]
[null,"Inversiones e instrumentos financieros derivados",null,null,null,null,null,null,null,null,{"$f":"+K22+1","v":34},{"$f":"ROUND('H2 (ESF - Patrimonio)'!$K$15,-3)","v":0},null,null,null,null,null,null,"Renta líquida (67 - 69)",null,null,null,null,null,null,null,null,{"$f":"AB22+1","v":70},{"$f":"IF(AC22>L56,L56,IF(L56=0,0,IF(L56-AC22<0,0,L56-AC22)))","v":0},null,null,null,null,null,"03"]
[null,"Cuentas, documentos y arrendamientos financieros por cobrar",null,null,null,null,null,null,null,null,35,{"$f":"ROUND('H2 (ESF - Patrimonio)'!$K$38,-3)","v":0},null,null,null,null,null,null,"Renta presuntiva",null,null,null,null,null,null,null,null,71,{"$f":"ROUND('H3 (ERI - Renta Liquida)'!L484,-3)","v":0},null,null,null,null,null,"04"]
[null,"Inventarios",null,null,null,null,null,null,null,null,36,{"$f":"ROUND('H2 (ESF - Patrimonio)'!$K$61,-3)","v":0},null,null,null,null,null,null,"Renta exenta",null,null,null,null,null,null,null,null,72,{"$f":"ROUND('H3 (ERI - Renta Liquida)'!L496,-3)","v":0},null,null,null,null,null,"05"]
[null,"Activos intangibles ",null,null,null,null,null,null,null,null,37,{"$f":"ROUND('H2 (ESF - Patrimonio)'!$K$94,-3)","v":0},null,null,null,null,null,null,"Rentas gravables",null,null,null,null,null,null,null,null,73,{"$f":"ROUND('H3 (ERI - Renta Liquida)'!L497,-3)","v":0},null,null,null,null,null,"06"]
[null,"Activos biológicos",null,null,null,null,null,null,null,null,38,{"$f":"ROUND('H2 (ESF - Patrimonio)'!$K$123,-3)","v":0},null,null,null,null,null,null,"Renta líquida gravable (al mayor valor entre 70 y 71 reste 72 y sume 73) ",null,null,null,null,null,null,null,null,74,{"$f":"IF(MAX(AC23,AC24)-AC25+AC26<0,0,MAX(AC23,AC24)-AC25+AC26)","v":0},null,null,null,null,null,"07"]
[null,"Propiedades, planta y equipo, propiedades de inversión y ANCMV",null,null,null,null,null,null,null,null,39,{"$f":"ROUND('H2 (ESF - Patrimonio)'!$K$84+'H2 (ESF - Patrimonio)'!$K$113+'H2 (ESF - Patrimonio)'!$K$118,-3)","v":0},null,null,null,null,null,"Ganancias ocasionales","Ingresos por ganancias ocasionales",null,null,null,null,null,null,null,null,75,{"$f":"ROUND('H3 (ERI - Renta Liquida)'!L510,-3)","v":0},null,null,null,null,null,"08"]
[null,"Otros activos",null,null,null,null,null,null,null,null,40,{"$f":"ROUND('H2 (ESF - Patrimonio)'!$K$73+'H2 (ESF - Patrimonio)'!$K$78+'H2 (ESF - Patrimonio)'!$K$83+'H2 (ESF - Patrimonio)'!$K$140,-3)","v":0},null,null,null,null,null,null,"Costos por ganancias ocasionales ",null,null,null,null,null,null,null,null,76,{"$f":"ROUND('H3 (ERI - Renta Liquida)'!L513,-3)","v":0},null,null,null,null,null,"09"]
[null,"Total patrimonio bruto (33 + 34 + 35 + 36 + 37 + 38 + 39 + 40)",null,null,null,null,null,null,null,null,41,{"$f":"L22+L23+L24+L25+L26+L27+L28+L29","v":0},null,null,null,null,null,null,"Ganancias ocasionales no gravadas y exentas",null,null,null,null,null,null,null,null,77,{"$f":"ROUND('H3 (ERI - Renta Liquida)'!L514+'H3 (ERI - Renta Liquida)'!L515,-3)","v":0},null,null,null,null,null,"10"]
[null,"Pasivos",null,null,null,null,null,null,null,null,42,{"$f":"ROUND('H2 (ESF - Patrimonio)'!$K$205,-3)","v":0},null,null,null,null,null,null,"Ganancias ocasionales gravables (75 - 76 - 77)",null,null,null,null,null,null,null,null,78,{"$f":"IF(AC28-AC29-AC30<0,0,AC28-AC29-AC30)","v":0},null,null,null,null,null,"11"]
[null,"Total patrimonio líquido (41 - 42)",null,null,null,null,null,null,null,null,43,{"$f":"IF(L30-L31<0,0,L30-L31)","v":0},null,null,null,null,null,"Liquidación privada","Impuesto sobre las rentas líquidas gravables","Impuesto sobre la renta líquida gravable",null,null,null,null,null,null,null,79,{"$f":"ROUND('H3 (ERI - Renta Liquida)'!L506,-3)","v":0},null,null,null,null,null,"12"]
["Ingresos","Ingresos brutos de actividades ordinarias",null,null,null,null,null,null,null,null,44,{"$f":"ROUND('H3 (ERI - Renta Liquida)'!$L$12+'H3 (ERI - Renta Liquida)'!$L$58+'H3 (ERI - Renta Liquida)'!$L$82+'H3 (ERI - Renta Liquida)'!$L$95+'H3 (ERI - Renta Liquida)'!$L$103,-3)","v":0},null,null,null,null,null,null,null,"Impuesto de dividendos y/o participaciones gravadas, a la tarifa del 7,5% (base casilla 50)",null,null,null,null,null,null,null,80,{"$f":"ROUND(L39*(7.5%)/1000,0)*1000","v":0},null,null,null,null,null,"13"]
[null,"Ingresos financieros",null,null,null,null,null,null,null,null,45,{"$f":"ROUND('H3 (ERI - Renta Liquida)'!$L$39,-3)","v":0},null,null,null,null,null,null,null,"Impuesto  de dividendos y/o participaciones gravadas, a la tarifa del artículo 240 del E.T. (base casilla 51).",null,null,null,null,null,null,null,81,{"$f":"ROUND((L40*33%+(L40*0.67*0.075))/1000,0)*1000","v":0},null,null,null,null,null,"14"]
[null,"Dividendos y/o participaciones no constitutivos de renta ni ganancia ocasional (incluye capitalizaciones no gravadas)",null,null,null,null,null,null,null,null,46,{"$f":"ROUND('H3 (ERI - Renta Liquida)'!L50+'H3 (ERI - Renta Liquida)'!L53+'H3 (ERI - Renta Liquida)'!L54,-3)","v":0},null,null,null,null,null,null,null,"Impuesto de dividendos y/o participaciones gravadas, a la tarifa del 33% (base casilla 49)",null,null,null,null,null,null,null,82,{"$f":"ROUND(L38*(33%)/1000,0)*1000","v":0}]
[null,"Dividendos y/o participaciones recibidas por CHC de una entidad no residente en Colombia exentos",null,null,null,null,null,null,null,null,47,{"$f":"ROUND('H3 (ERI - Renta Liquida)'!L52,-3)","v":0},null,null,null,null,null,null,"Total impuesto sobre las rentas líquidas gravables (79 + 80 + 81 + 82)",null,null,null,null,null,null,null,null,83,{"$f":"SUM(AC32:AH35)","v":0},null,null,null,null,null,"15"]
[null,"Dividendos y/o participaciones gravadas recibidas por sociedades extranjeras (año 2016 y anteriores) o sociedades nacionales cualquier año",null,null,null,null,null,null,null,null,48,{"$f":"ROUND(IF('H1 (Caratula)'!AQ21=\"N\",'H3 (ERI - Renta Liquida)'!$L$51,0),-3)","v":0},null,null,null,null,null,null,"Descuentos tributarios",null,null,null,null,null,null,null,null,84,{"$f":"ROUND('H3 (ERI - Renta Liquida)'!L516,-3)","v":0}]
[null,"Dividendos y/o participaciones gravadas recibidas por Personas Naturales sin residencia fiscal (año 2016 y anteriores)",null,null,null,null,null,null,null,null,49,{"$f":"ROUND(IF('H1 (Caratula)'!AQ21=\"S\",'H3 (ERI - Renta Liquida)'!$L$51,0),-3)","v":0},null,null,null,null,null,null,"Impuesto neto de renta (83 - 84)",null,null,null,null,null,null,null,null,85,{"$f":"IF(AC36-AC37<0,AC36,AC36-AC37)","v":0}]
[null,"Dividendos y/o participaciones gravadas al 7,5%",null,null,null,null,null,null,null,null,50,{"$f":"ROUND('H3 (ERI - Renta Liquida)'!L56,-3)","v":0},null,null,null,null,null,null,"Impuesto de ganancias ocasionales",null,null,null,null,null,null,null,null,86,{"$f":"ROUND('H3 (ERI - Renta Liquida)'!K507,-3)","v":0}]
[null,"Dividendos y/o participaciones gravadas a tarifa general (EP y sociedades extranjeras - utilidades generadas a partir del año 2017)",null,null,null,null,null,null,null,null,51,{"$f":"ROUND('H3 (ERI - Renta Liquida)'!L57,-3)","v":0},null,null,null,null,null,null,"Descuento por impuestos pagados en el exterior por ganancias ocasionales",null,null,null,null,null,null,null,null,87,{"$f":"ROUND('H3 (ERI - Renta Liquida)'!L517,-3)","v":0},null,null,null,null,null,"16"]
[null,"Otros ingresos",null,null,null,null,null,null,null,null,52,{"$f":"ROUND('H3 (ERI - Renta Liquida)'!$L$64+'H3 (ERI - Renta Liquida)'!$L$108+'H3 (ERI - Renta Liquida)'!$L$116,-3)","v":0},null,null,null,null,null,null,"Total impuesto a cargo (85 + 86 - 87)",null,null,null,null,null,null,null,null,88,{"$f":"AC38+AC39-AC40","v":0},null,null,null,null,null,"17"]
[null,"Total ingresos brutos (44 + 45 + 46 + 47 + 48 + 49 + 50 + 51 + 52)",null,null,null,null,null,null,null,null,53,{"$f":"SUM(L33:Q41)","v":0},null,null,null,null,null,null,"Valor inversión Obras por Impuestos hasta del 50% del valor de la casilla 88 (Modalidad  de pago 1)",null,null,null,null,null,null,null,null,89,{"$f":"ROUND('H3 (ERI - Renta Liquida)'!L518,-3)","v":0},null,null,null,null,null,"18"]
[null,"Devoluciones, rebajas y descuentos en ventas",null,null,null,null,null,null,null,null,54,{"$f":"ROUND('H3 (ERI - Renta Liquida)'!$L$35,-3)","v":0},null,null,null,null,null,null,"Descuento efectivo Inversión Obras por Impuesto (Modalidad de pago 2)",null,null,null,null,null,null,null,null,90,{"$f":"ROUND('H3 (ERI - Renta Liquida)'!L519,-3)","v":0},null,null,null,null,null,"19"]
[null,"Ingresos no constitutivos de renta ni ganancia ocasional",null,null,null,null,null,null,null,null,55,{"$f":"ROUND('H3 (ERI - Renta Liquida)'!$L$122,-3)","v":0},null,null,null,null,null,null,"Anticipo renta liquidado  año gravable anterior",null,null,null,null,null,null,null,null,91,{"$f":"ROUND('H3 (ERI - Renta Liquida)'!L520,-3)","v":0}]
[null,"Total ingresos netos (53 - 54 - 55)",null,null,null,null,null,null,null,null,56,{"$f":"L42-L43-L44","v":0},null,null,null,null,null,null,"Saldo a favor año gravable anterior sin solicitud de\ndevolución y/o compensación",null,null,null,null,null,null,null,null,92,{"$f":"ROUND('H3 (ERI - Renta Liquida)'!L522,-3)","v":0},null,null,null,null,null,"21"]
["Costos y Deducciones","Costos",null,null,null,null,null,null,null,null,57,{"$f":"ROUND('H3 (ERI - Renta Liquida)'!$L$186,-3)","v":0},null,null,null,null,null,null,"Retenciones","Autorretenciones",null,null,null,null,null,null,null,93,{"$f":"ROUND('H3 (ERI - Renta Liquida)'!L527,-3)","v":0},null,null,null,null,null,"22"]
[null,"Gastos de administración",null,null,null,null,null,null,null,null,58,{"$f":"IF(OR(A78=0,A78=\" \"),\"0\",ROUND('H3 (ERI - Renta Liquida)'!$L$188-'H3 (ERI - Renta Liquida)'!$L$341*('H3 (ERI - Renta Liquida)'!$L$188/('H3 (ERI - Renta Liquida)'!$L$188+'H3 (ERI - Renta Liquida)'!$L$240+'H3 (ERI - Renta Liquida)'!$L$295)),-3))","v":"0"},null,null,null,null,null,null,null,"Otras retenciones",null,null,null,null,null,null,null,94,{"$f":"ROUND('H3 (ERI - Renta Liquida)'!L534,-3)","v":0},null,null,null,null,null,"23"]
[null,"Gastos de distribución y ventas",null,null,null,null,null,null,null,null,59,{"$f":"IF(OR(A78=0,A78=\" \"),\"0\",ROUND('H3 (ERI - Renta Liquida)'!$L$240-'H3 (ERI - Renta Liquida)'!$L$341*('H3 (ERI - Renta Liquida)'!$L$240/('H3 (ERI - Renta Liquida)'!$L$188+'H3 (ERI - Renta Liquida)'!$L$240+'H3 (ERI - Renta Liquida)'!$L$295)),-3))","v":"0"},null,null,null,null,null,null,null,"Total retenciones año gravable a declarar (93 + 94)",null,null,null,null,null,null,null,95,{"$f":"AC46+AC47","v":0},null,null,null,null,null,"24"]
[null,"Gastos financieros",null,null,null,null,null,null,null,null,60,{"$f":"IF(OR(A78=0,A78=\" \"),\"0\",ROUND('H3 (ERI - Renta Liquida)'!$L$295-'H3 (ERI - Renta Liquida)'!$L$341*('H3 (ERI - Renta Liquida)'!$L$295/('H3 (ERI - Renta Liquida)'!$L$188+'H3 (ERI - Renta Liquida)'!$L$240+'H3 (ERI - Renta Liquida)'!$L$295)),-3))","v":"0"},null,null,null,null,null,null,"Anticipo renta para el año gravable siguiente",null,null,null,null,null,null,null,null,96,{"$f":"ROUND('H3 (ERI - Renta Liquida)'!L536,-3)","v":0},null,null,null,null,null,"25"]
[null,"Otros gastos y deducciones",null,null,null,null,null,null,null,null,61,{"$f":"ROUND('H3 (ERI - Renta Liquida)'!$L$307+'H3 (ERI - Renta Liquida)'!$L$310+'H3 (ERI - Renta Liquida)'!$L$316+'H3 (ERI - Renta Liquida)'!$L$326+'H3 (ERI - Renta Liquida)'!$L$334+'H3 (ERI - Renta Liquida)'!L340,-3)","v":0},null,null,null,null,null,null,"Sobretasa instituciones financieras","Anticipo sobretasa instituciones financieras año gravable anterior",null,null,null,null,null,null,null,97,{"$f":"ROUND('H3 (ERI - Renta Liquida)'!L537,-3)","v":0},null,null,null,null,null,"26"]
[null,"Total costos y gastos deducibles (57 + 58 + 59 + 60 + 61)",null,null,null,null,null,null,null,null,62,{"$f":"SUM(L46:Q50)","v":0},null,null,null,null,null,null,null,"Sobretasa instituciones financieras",null,null,null,null,null,null,null,98,{"$f":"ROUND('H3 (ERI - Renta Liquida)'!L538,-3)","v":0},null,null,null,null,null,"27"]
["ESAL \n(R.T.E.)","Inversiones efectuadas en el año",null,null,null,null,null,null,null,null,63,{"$f":"ROUND('H3 (ERI - Renta Liquida)'!L463,-3)","v":0},null,null,null,null,null,null,null,"Anticipo sobretasa instituciones financieras año gravable siguiente",null,null,null,null,null,null,null,99,{"$f":"ROUND('H3 (ERI - Renta Liquida)'!L539,-3)","v":0},null,null,null,null,null,"28"]
[null,"Inversiones liquidadas de periodos gravables anteriores",null,null,null,null,null,null,null,null,64,{"$f":"ROUND('H3 (ERI - Renta Liquida)'!L464,-3)","v":0},null,null,null,null,null,null,"Saldo a pagar por impuesto (88 + 96 + 98 + 99 - 89 - 90 - 91 - 92 - 95 - 97)",null,null,null,null,null,null,null,null,100,{"$f":"IF(AC41+AC49+AC51+AC52-AC42-AC43-AC44-AC45-AC48-AC50<0,0,AC41+AC49+AC51+AC52-AC42-AC43-AC44-AC45-AC48-AC50)","v":0}]
["Renta","Renta por recuperación de deducciones",null,null,null,null,null,null,null,null,65,{"$f":"ROUND('H3 (ERI - Renta Liquida)'!L477,-3)","v":0},null,null,null,null,null,null,"Sanciones",null,null,null,null,null,null,null,null,101,{"$f":"ROUND('H3 (ERI - Renta Liquida)'!L540,-3)","v":0}]
[null,"Renta Pasiva - ECE sin residencia fiscal en Colombia",null,null,null,null,null,null,null,null,66,{"$f":"ROUND('H3 (ERI - Renta Liquida)'!L476,-3)","v":0},null,null,null,null,null,null,"Total saldo a pagar (88 + 96 + 98 + 99 + 101 - 89 - 90 - 91 - 92 - 95 - 97)",null,null,null,null,null,null,null,null,102,{"$f":"IF(AC41+AC49+AC51+AC52+AC54-AC42-AC43-AC44-AC45-AC48-AC50<0,0,AC41+AC49+AC51+AC52+AC54-AC42-AC43-AC44-AC45-AC48-AC50)","v":0},null,null,null,null,null,"31"]
[null,"Renta líquida ordinaria del ejercicio (56 + 64 + 65 + 66 - 49 - 50 - 51 - 62 - 63)",null,null,null,null,null,null,null,null,67,{"$f":"IF(L45+L53+L54+L55-L38-L39-L40-L51-L52<0,0,L45+L53+L54+L55-L38-L39-L40-L51-L52)","v":0},null,null,null,null,null,null,"Total saldo a favor (89 + 90 + 91 + 92 + 95 + 97 - 88 - 96 - 98 - 99 - 101)   ",null,null,null,null,null,null,null,null,103,{"$f":"IF(AC42+AC43+AC44+AC45+AC48+AC50-AC41-AC49-AC51-AC52-AC54<0,0,(AC42+AC43+AC44+AC45+AC48+AC50-AC41-AC49-AC51-AC52-AC54))","v":0}]
[null,"Pérdida líquida del ejercicio (49 + 50 + 51 + 62 + 63 - 56 - 64 - 65 - 66)",null,null,null,null,null,null,null,null,68,{"$f":"IF(L38+L39+L40+L51+L52-L45-L53-L54-L55<0,0,L38+L39+L40+L51+L52-L45-L53-L54-L55)","v":0},null,null,null,null,null,"Valor impuesto exigible por Obras por Impuestos modalidad de pago 1",null,null,null,null,null,null,null,null,null,104,{"$f":"IF(AC42>0,AC42,0)","v":0}]
["106. No. Identificación signatario",null,null,null,null,null,null,null,null,null,"107. DV",null,null,null,null,null,null,"Valor total proyecto Obras por Impuestos modalidad de pago 2",null,null,null,null,null,null,null,null,null,105,0]
["981. Cód. Representación",null,null,null,"01",null,null,null,null,"997. Espacio exclusivo para el sello de la entidad recaudadora                                           ",null,null,null,null,null,null,null,null,null,null,"980. Pago total $"]
["Firme del declarante o de quien lo representa"]
[]
[]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"996. Espacio para el número interno de la DIAN / Adhesivo"]
["982. Código Contador o Revisor Fiscal:"]
["Firma Contador o Revisor fiscal",null,null,null,null,"994. Con salvedades"]
[]
[]
["983. No. Tarjeta profesional"]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[{"$f":"('H3 (ERI - Renta Liquida)'!$L$188+'H3 (ERI - Renta Liquida)'!$L$240+'H3 (ERI - Renta Liquida)'!$L$295)","v":0}]

{"sheet":"ejemplos","index":17,"n_rows":30,"n_cols":11,"rows_kept":30,"cut":false,"hidden":true,"merged":[[9,1,9,2],[15,1,15,2],[21,1,21,2],[28,1,28,2]]}
["el ejemplo se trata de un activo biologico el cual va cambiando de valor contable por la medicion a valor razonable así como de costo fiscal, por efectos de la capitalización de los costos y gastos"]
[]
["1. pasivo por impuesto diferido"]
[]
["Código de la cuenta contable","Nombre de la cuenta contable","Valor en Libros","Base Fiscal","Diferencia Temporaria","Tasa fiscal aplicada","Pasivo por impuesto diferido\na 31/12/20XX","Pasivo por impuesto diferido\na 31/12/20XX-1","Variación ","Año de origen de la diferencia temporaria","Año que se prevé reversar toda la diferencia temporaria"]
[]
["año 2016"]
["115B","activos biologicas - plantas vivas",100,20,80,0.25,20,0,20,2016,2019]
[]
["9C","Otras diferencias temporarias",null,"(+/-) Generaciones","(+/-) Reversiones"]
[null,"Mediciones de activos biologicos al valor razonable menos costos de venta","Cambios en el valor razonable menos costos de venta del activo biológico",20]
[]
["año 2017"]
["115B","activos biologicas - plantas vivas",250,100,150,0.25,37.5,20,17.5,2017,2019]
[]
["9C","Otras diferencias temporarias",null,"(+/-) Generaciones","(+/-) Reversiones"]
[null,"Mediciones de activos biologicos al valor razonable menos costos de venta","Cambios en el valor razonable menos costos de venta del activo biológico",17.5]
[]
["año 2018"]
["115B","activos biologicas - plantas vivas",220,150,70,0.25,{"$f":"E20*F20","v":17.5},37.5,-20]
[]
["9C","Otras diferencias temporarias",null,"(+/-) Generaciones","(+/-) Reversiones"]
[null,"Mediciones de activos biologicos al valor razonable menos costos de venta","Cambios en el valor razonable menos costos de venta del activo biológico",null,20]
[]
["año 2019 venta"]
["115B","activos biologicas - plantas vivas",0,0,0,0.25,0,17.5,-17.5,2016,2019]
[]
[]
["9C","Otras diferencias temporarias",null,"(+/-) Generaciones","(+/-) Reversiones"]
[null,"Mediciones de activos biologicos al valor razonable menos costos de venta","Cambios en el valor razonable menos costos de venta del activo biológico",null,17.5]