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[11,"sprzedaż netto","zapasy",null,null]
[12,"należności","sprzedaż netto",null,null]
[13,"zobowiązania","sprzedaż netto",null,null]
[14,"należności","aktywa bieżące","OBROTY_WN(\"100\")","SALDO_WN(\"200\")"]
[21,"zysk brutto","sprzedaż netto",null,null]
[22,"zysk netto","sprzedaż netto",null,null]
[23,"zysk netto","kapitał własny",null,null]
[24,"zysk netto","majątek",null,null]
[31,"aktywa bieżące","zobowiązania bieżące",null,null]
[32,"aktywa płynne","zobowiązania bieżące",null,null]
[41,"zobowiązania","aktywa",null,null]
[42,"zobowiązania","kapitał własny + rezerwy",null,null]
[43,"kapitał własny + rezerwy","aktywa",null,null]