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["1",null,"001","1/01 KOSZTY DZIAŁALNOŚCI OPERACYJNE","{002}+{006}",2,"A","M"]
["1",null,"002","1/02 Wart.sprzedanychtowarów i mate",null,2,"S","N"]
["1",null,"003","1/03 Koszty wytworzenia sprzedanych",null,2,"S","N"]
["1",null,"004","1/04 Koszt sprzedaży",null,2,"S","N"]
["1",null,"005","1/05 Koszty ogólnego zarządu",null,2,"S","N"]
["1",null,"006","1/06 Koszty ogółem (wg rodzaju)",null,2,"S","N"]
["1",null,"007","1/07 ZYSK ZE SPRZEDAŻY","{024}-{001}",2,"A","M"]
["1",null,"008","1/08 POZOSTAŁE KOSZTY OPERACYJNE","{009}+{010}",2,"A","M"]
["1",null,"009","1/09 Wart.sprzedanych skł.maj.trwał",null,2,"S","N"]
["1",null,"010","1/10 Pozostałe koszty operacyjne",null,2,"S","N"]
["1",null,"011","1/11 ZYSK NA DZIAŁALNOŚCI OPERACYJN","{024}-{001}+{030}-{008}",2,"A","M"]
["1",null,"012","1/12 KOSZTY OPERACYJNE","{013}+{014}+{016}",2,"A","M"]
["1",null,"013","1/13 Odpisy aktualiz.wart.fin.maj.t",null,2,"S","N"]
["1",null,"014","1/14 Odsetki do zapłacenia",null,2,"S","N"]
["1",null,"015","1/15 W tym dla jednostek zależnych",null,2,"S","N"]
["1",null,"016","1/16 Pozostałe",null,2,"S","N"]
["1",null,"017","1/17 ZYSK BRUTTO NA DZIAŁALN.GOSPOD","{024}-{001}+{030}-{008}+{035}-{012}+{041}-{018}",2,"A","M"]
["1",null,"018","1/18 Straty nadzwyczajne",null,2,"S","N"]
["1",null,"019","1/19 ZYSK BRUTTO","{024}-{001}+{030}-{008}+{035}-{012}+{041}-{018}",2,"A","M"]
["1",null,"020","1/20 OBOWIĄZK.OBCIĄŻ.WYNIKU FINANS.","{021}+{022}",2,"A","M"]
["1",null,"021","1/21 Podatek doch.od osób praw.i fi",null,2,"S","N"]
["1",null,"022","1/22 Inne obowiązkowe obciążenia",null,2,"S","N"]
["1",null,"023","1/23 ZYSK NETTO","{019}-{020}",2,"A","M"]
["1",null,"024","1/24 PRZYCHODY ZE SPRZEDAŻY","{025}+{026}",2,"A","M"]
["1",null,"025","1/25 Przychody ze sprzed.produktów",null,2,"S","N"]
["1",null,"026","1/26 Przych.ze sprzed.towarów i mat",null,2,"S","N"]
["1",null,"027","1/27 Zmiana stanu produktów (+/-)",null,2,"S","N"]
["1",null,"028","1/28 Koszt wytw.świadcz.na włas.pot",null,2,"S","N"]
["1",null,"029","1/29 STRATA ZE SPRZEDAŻY","{024}-{001}",2,"A","M"]
["1",null,"030","1/30 POZOSTAŁE PRZYCHODY OPERACYJNE","{031}+{032}+{033}",2,"A","M"]
["1",null,"031","1/31 Przych.ze sprzed.skł.maj.trwał",null,2,"S","N"]
["1",null,"032","1/32 Dotacje",null,2,"S","N"]
["1",null,"033","1/33 Pozostałe przychody operacyjne",null,2,"S","N"]
["1",null,"034","1/34 STRATA NA DZIAŁALN.OPERACYJNEJ","{024}-{001}+{030}-{008}",2,"A","M"]
["1",null,"035","1/35 PRZYCHODY FINANSOWE","{036}+{038}+{039}",2,"A","M"]
["1",null,"036","1/36 Dywidendy z tyt. udziałów",null,2,"S","N"]
["1",null,"037","1/37 W tym jednostek zależnych",null,2,"S","N"]
["1",null,"038","1/38 Odsetki uzyskane",null,2,"S","N"]
["1",null,"039","1/39 Pozostałe",null,2,"S","N"]
["1",null,"040","1/40 STRATA BRUTTO NA DZIAŁALN.GOSP","{024}-{001}+{030}-{008}+{035}-{012}",2,"A","M"]
["1",null,"041","1/41 Zyski nadzwyczajne",null,2,"S","N"]
["1",null,"042","1/42 STRATA BRUTTO","{035}-{012}+{041}-{018}",2,"A","M"]
["1",null,"043","1/43 STRATA NETTO","{042}+{020}",2,"A","M"]
["1",null,"044","1/44 Sprzedaż zwolniona od pod.VAT",null,2,"S","N"]
["1",null,"045","1/45 Sprzedaż eksportowa VAT 0%",null,2,"S","N"]
["1",null,"046","1/46 Sprzedaż opodatk.stawką VAT 7%",null,2,"S","N"]
["1",null,"047","1/47 Sprzedaż opodatkow.innymi staw",null,2,"S","N"]
["1",null,"048","1/48 Sprzedaż opodat.stawką VAT 22%",null,2,"S","N"]
["1",null,"049","2/01 ZAPASY OGÓŁEM",null,2,"A","M"]
["1",null,"050","2/02 Materiały",null,2,"S","N"]
["1",null,"051","2/03 Produkcja nie zakończona",null,2,"S","N"]
["1",null,"052","2/04 Produkty gotowe",null,2,"S","N"]
["1",null,"053","2/05 Towary",null,2,"S","N"]
["1",null,"054","2/06 Należności i roszczenia",null,2,"S","N"]
["1",null,"055","2/07 W tym z tyt.dostaw i usług",null,2,"S","N"]
["1",null,"056","* Inne należności i roszczenia",null,null,null,null]
["1",null,"057","2/08 Papiery wart.przeznacz.do obro",null,2,"S","N"]
["1",null,"058","2/09 Środki pieniężne",null,2,"S","N"]
["1",null,"059","2/10 Rozliczenia międzyokres.czynne",null,2,"S","N"]
["1",null,"060","2/11 SUMA KONTROLNA",null,2,"A","M"]
["1",null,"061","3/01 ZOBOWIĄZANIA DŁUGOTERMINOWE",null,2,"A","M"]
["1",null,"062","3/02 Pożyczki,obligacje i inne pap.",null,2,"S","N"]
["1",null,"063","3/03 Kredyty bankowe",null,2,"S","N"]
["1",null,"064","* Inne zobowiazania dlugoterminowe",null,null,null,null]
["1",null,"065","3/04 ZOBOWIĄZANIA KRÓTKOTERMINOWE",null,2,"A","M"]
["1",null,"066","3/05 Pożyczki,obligacje i pap.warto",null,2,"S","N"]
["1",null,"067","3/06 Kredyty bankowe",null,2,"S","N"]
["1",null,"068","3/07 Zobowiąz. z tyt.dostaw i usług",null,2,"S","N"]
["1",null,"069","3/08 Zobow.z tyt.podatków,ceł,ZUS",null,2,"A","N"]
["1",null,"070","3/09 Zobowiązania z tyt.podatków",null,2,"S","N"]
["1",null,"071","3/10 Zobowiązania z tyt.ZUS",null,2,"S","N"]
["1",null,"072","* Zobowiązania z tyt. ceł",null,2,"S","N"]
["1",null,"073","3/11 SUMA KONTROLNA",null,2,"A","M"]
["1",null,"074","4/01 Podatek VAT należny ogółem",null,2,"S","N"]
["1",null,"075","4/02 Kwot podatku VAT do odliczenia",null,2,"S","N"]
["1",null,"076","4/03 Podatek VAT zapłacony (+/-)",null,2,"S","N"]
["1",null,"077","4/04 PODATEK AKCYZOWY OGÓŁEM",null,2,"A","M"]
["1",null,"078","4/05 Od wyrobów krajowych",null,2,"S","N"]
["1",null,"079","4/06 Od towarów importowanych",null,2,"S","N"]
["1",null,"080","5/01 KOSZTY OGÓŁEM (WG RODZAJU)",null,2,"A","M"]
["1",null,"081","5/02 Zużycie materiałów i energii",null,2,"A","N"]
["1",null,"082","5/03 W tym energii",null,2,"S","N"]
["1",null,"083","* W tym pozostałe",null,2,"S","N"]
["1",null,"084","5/04 Usługi obce",null,2,"S","N"]
["1",null,"085","5/05 Podatki i opłaty",null,2,"A","N"]
["1",null,"086","5/06 W tym podatek akcyzowy",null,2,"S","N"]
["1",null,"087","5/07 W tym VAT nalicz.nie podl.zwro",null,2,"S","N"]
["1",null,"088","* W tym pozostałe",null,2,"S","N"]
["1",null,"089","5/08 Wynagrodzenia bruto",null,2,"S","N"]
["1",null,"090","5/09 Ubezp.i świadcz.na rzecz praco",null,2,"A","N"]
["1",null,"091","5/10 W tym składki ZUS",null,2,"S","N"]
["1",null,"092","* W tym pozostałe",null,2,"S","N"]
["1",null,"093","5/11 Amortyzacja",null,2,"S","N"]
["1",null,"094","5/12 POZOSTAŁE KOSZTY",null,2,"S","N"]
["1",null,"095","5/13 W tym podróże służbowe",null,2,"S","N"]
["1",null,"096","* W tym pozostałe",null,2,"S","N"]