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SPED - ECF Manual

May/2015

Summary

Presentation. 4

Objectives. 4

1. Premises of the SPED Project 5

2. Benefits. 5

3. History. 6

4. Scope of Influence. 7

5. Requirement 8

6. Partners. 8

7. SPED ECF. 9

7.1. What it is. 9

7.2. How it works. 9

7.3. SPED Utilization Flow.. 11

8. Legislation. 12

9. Code Tables. 12

10. Installation Procedure. 12

10.1. Update Procedures. 12

10.2. Compatibility Program of Accounting Basis for ECF. 12

11. Attention Points. 14

11.1. Chart of Accounts Register (CT1) 14

11.2. Reference Chart of Accounts (CVD) 14

11.3. Employees Register (CVC) 15

11.4. Signatories (CVB) 15

11.5. Book Configurations Register (CTN) and Managerial Vision (CTS) 15

11.6. Companies Register (SIGAMAT – SM0) 16

12. Utilization Procedures. 17

12.1. Viewing the Bookkeeping Central 17

13. Using the Bookkeeping Central 20

13.1. Check Database. 20

13.2. Add Bookkeeping. 23

13.3. Delete Bookkeeping. 48

13.4. Create File. 48

13.5. View.. 49

14. Frequently Asked Questions. 51

15. Explaining the layout orientation manual of Tax-Accounting Bookkeeping – ECF provided by SRF/RFB. 54

15.1. File Composition. 54

15.2. Notes. 55

15.3. Important – Link to manual published by RFB. 55

15.4. Blocks to be created by the Managerial Accounting module. 56

15.5. Blocks to be recovered by ECD or ECF. 62

15.6. Blocks not to be created by the Managerial Accounting module. 62

15.7. Generation. 65

15.8. Digital File Characteristics. 65

15.9. General Completion Rules. 66

15.10. Numbers, Characters or Identification Codes. 68

15.11. Code Tables. 70

15.12. Record Fields. 72

15.13. External Tables. 73

16. Block 0: Opens the file, identifies the legal entity and references the ECF period. 74

17. Block C: ECD Recovered Information. 75

18. Block E: Information Recovered from Previous ECF and Tax Calculation of Data Recovered from ECD. 75

19. Block J: Chart of Accounts and Mapping. 75

20. Block K: Ledger and Reference Account Balances. 77

21. Block L: Net Profit 78

22. Block M: Electronic Taxable Income Journal (e-Lalur) and Electronic Journal of Calculation Basis of CSLL (e-Lacs) 79

23. Block N: IRPJ and CSLL Calculation. 79

24. Block P: Estimated Profit 80

25. Block T: Deemed Profit 81

26. Block U: Immune and Exempt 82

27. Block X: Economic Information. 85

28. Block Y: General Information. 85

29. Authors and Revisions. 86

30. Environment Checklist 86

Index

Índice

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31. Bibliographical References. 86

Presentation

Decree No. 6,022 established the Public Digital Bookkeeping System (SPED) in January 22, 2007, with changes by Decree No. 7,979 in April 8, 2013, which defined it thus:

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To promote the integration of tax authorities through standardization and sharing of accounting and tax information, following legal access restrictions.
To Rationalize and unify accessory liabilities for taxpayers, establishing only one transfer of different accessory liabilities from different supervisory bodies; and
To accelerate the identification of tax offenses through improved process controls, faster access to information and a more effective inspection of operations with data cross-checking and electronic audits.

1. Premises of the SPED Project

To promote an improved business environment for companies in the country.
To eliminate unfair competition by raising competitiveness among companies.
The official document is the electronic document with legal validity for all purposes.
To use the ICP Brazil standard Digital Certification.
To promote the sharing of information.
To create, in legal and business legislation, the legal figure of Tax Bookkeeping and the Electronic Invoice.
To maintain the legal responsibility for the security of the taxpayer's electronic Tax Bookkeeping records.
To reduce costs for taxpayers.
To minimize interference on the taxpayer's environment.
To offer applications that issue and transmit the Digital Bookkeeping and the e-INV, for optional use by taxpayers.

2. Benefits

SPED provides several benefits, which include:

Reduced paper consumption, with lower costs and environmental conservation.
Reduced costs by rationing and simplifying accessory liabilities.
Standardization of the information provided by taxpayers to government bodies.
Reduced involuntary involvement in fraudulent practices.
Reduced time spent with tax auditors at the taxpayer's office.
Simplification and acceleration of procedures subject to control of the tax administration office.
Strengthening of control and inspection through the exchange of information among tax administration offices.
Faster access to information.
Increased auditor productivity by eliminating steps to collect files.
Taxpayers may exchange information among themselves from a default layout.
Reduced administrative costs.
Improved quality of information.
Possibility of crosschecking accounting and tax data.
Availability of authentic and valid copies of bookkeeping records for distinct and concomitant uses.
Reduction of "Brazil Cost", and
Improving the fight against tax evasion.

3. History

Constitutional amendment No. 42, approved on December 19, 2003, introduced clause XXII of art. 37 of the Federal Constitution, determines that the tax offices of the Union, of the States, of the Federal District and of the Municipalities must operate in an integrated manner, including the sharing of registers and tax information.

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In the same line as the actions stated in PAC aiming to remove administrative and bureaucratic obstacles to economic growth, SPED is intended to provide a better business environment for the country and to reduce the "Brazil Cost", promoting the modernization of the interaction processes between public administration and companies in general, as opposed to the pragmatic search for results, very common in projects aiming to simply increase tax revenues.

4. Scope of Influence

Most taxpayers already use computer resources for both accounting and tax bookkeeping. The images on paper simply reproduce the information from the electronic media.

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5. Requirement

All legal entities, even those immune or exempt, are required to fill out the ECF, whether they be taxed by taxable income, deemed profit or estimated profit, except:

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Finally, the ECF will present the economic and general information forms in a new format for companies to fill out.

6. Partners

Members

Brazilian Association of State Capital Treasury Departments (ABRASF)
Central Bank of Brazil - BACEN
Securities and Exchange Commission - CVM
National Trade Registration Department - DNRC
National Meeting of State Tax Administrators and Coordinators - ENCAT
Brazilian Federal Revenue Service - RFB
Treasury, Finances, Revenue or Taxation Services of the States and of the Federal District
Superintendence of the Manaus Free Trade Zone - SUFRAMA
Superintendence of Private Insurance - SUSEP
National Road Transportation Agency - ANTT
Brazilian Association of Listed Companies - ABRASCA
Brazilian Association of Credit Cards and Services Companies - ABECS
Brazilian Association of Banks - ABBC
National Association of Financial Market Institutions - ANDIMA
National Automakers Association - ANFAVEA
Federal Accounting Council - CFC
Brazilian Federation of Banks - FEBRABAN
National Federation of Accounting Service Companies and of Companies of Advisement, Expertise, Information and Research - FENACON
National Federation of Technical Computing Service Companies - FENAINFO
Commercial Board of the State of Minas Gerais - JUCEMG

Entities

7. SPED ECF

7.1. What it is

The Tax-Accounting Bookkeeping (ECF) replaces the Corporate Income Tax Return (DIPJ), as of calendar year 2014, with filing expected for the last business day of the month of September 2015 in the Public Digital Bookkeeping System (SPED).

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ECD data recovery is mandatory for companies required to submit the ECD.

7.2. How it works

From its accounting system, the company creates a digital file in the format specified in the annex to the Cofis Executive Declaratory Act No. 20/2015, which complements the NORMATIVE INSTRUCTION RFB No. 1524, FROM DECEMBER 08, 2014 (available in the Legislation menu).

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PVA also includes features to view the bookkeeping and generate/restore backup.

7.3. SPED Utilization Flow

8. Legislation

Decree No. 6,022 from January 22, 2007, and later changes - Established the Public System of Digital Bookkeeping - SPED.
RFB Normative Instruction No. 1,420 from December 19, 2007, and later changes - Determines on Digital Bookkeeping (ECD).
RFB Normative Instruction No. 1,422 from December 19, 2007, and later changes - Determines on Tax-Accounting Bookkeeping (ECF).
Legislation for ECF file Layout, annexed to Cofis Executive Declaratory Act No. 20/2015
ECF full legislation link http://www1.receita.fazenda.gov.br/sistemas/ecf/legislacao.htm

9. Code Tables

Chart of Accounts for Financial Institutions – Cosif
Countries Table
Cities Table (in the IBGE website: menu Download > Geosciences > Organization)
Signing parties qualification table (art.10, § 1st of Normative Instruction DNRC No. 107/08)
Tables Maintained by the Federal Revenue Service
Special Status Indicator
Code of the institution responsible for managing the register
Code of relationship
Code of class of account/account group
Code of entity responsible for reference chart of accounts maintenance
Reference Chart of Accounts

10. Installation Procedure

The procedures to install the Tax-Accounting Bookkeeping - ECF are simple. Just follow the steps below.

10.1. Update Procedures

To update the RPO, you need to apply the patch found in the installation package.

10.2. Compatibility Program of Accounting Basis for ECF

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CS0 – ECD Revision
CS1 – ECD Complementary Data
CS2 – ECD Company
CS3 – Chart of Accounts
CS4 - Reference Chart of Accounts
CS5 – ECD Cost Center
CS6 – ECD Managerial Vision
CS7 – ECD Default History
CS8 – ECD Accountant
CS9 – ECD Employee
CSA – ECD Transactions Header
CSB – ECD Transaction Items
CSC – ECD Trial Balance
CSD – ECD Trial Balance Header
CSE – ECD Balance Items
CSF – ECD RTFb Balances
CSG – ECD Daily Trial Balance
CSH – Pre-Validation Description
CSI – ECD Pre-Validation Formulas
CSX – ECD Journal Imports
CSY – Journal Imports Breakdown
CSR – SCP Register
CST – Correlated Sub-accounts Register
CSZ – ECF Data

11. Attention Points

11.1. Chart of Accounts Register (CT1)

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The account types are 01-Asset Accounts, 02-Liability Accounts, 03-Net Equity, 04-Income Statement Accounts, 05-Memorandum Account, 09-Others. This classification affects data creation for SPED ECF. In case of poor classification, the file created may return balance, calculation and statement errors.

11.2. Reference Chart of Accounts (CVD)

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Exemplo_Plano_Ref_1_PJ_em_Geral_L100A_L300A.cve
Exemplo_Plano_Ref_2_PJ_em_Geral_Lucro_Presumido_P100_P150.cve
Exemplo_Plano_Ref_3_Financeiras_L100B_L300B.cve
Exemplo_Plano_Ref_4_Seguradoras_L100C_L300C.cve
Exemplo_Plano_Ref_5_Imunes_Isentas_em_Geral_U100A_U150A.cve
Exemplo_Plano_Ref_6_Financeiras_Imunes_Isentas_U100B_U150B.cve
Exemplo_Plano_Ref_7_Seguradoras_Imunes_Isentas_U100C_U150C.cve
Exemplo_Plano_Ref_8_Entidades_Fechadas_Previdência_Complementar_U100D_U150D.cve
Exemplo_Plano_Ref_9_Partidos_Políticos_U100E_U150E.cve
We have created these examples from the tables installed in the validation program PVA DA ECD version 3.1.8.

11.3. Employees Register (CVC)

An optional register for entering those responsible for the accounting turnover of the company. When registering, we recommend filling it out in all the default entries it participates in.

11.4. Signatories (CVB)

This is for entering the data of bookkeeping signatories. Two signatures are required: one of the accountant and one of the company. For the signatory signature, only natural person digital certificates can be used (e-PF or e-CPF).

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The legal representative of the company or a power of attorney appointed in the terms of Normative Instruction RFB No. 944, from 2009, with electronic power of attorney registered in the RFB website.

11.5. Book Configurations Register (CTN) and Managerial Vision (CTS)

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A poor structuring of the managerial vision may cause system sluggishness and/or may crash the bookkeeping routine.

11.6. Companies Register (SIGAMAT – SM0)

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If the system finds a comma, it considers the entire text prior to it as the public area, then it considers the first occurrence after the comma as the number and the second occurrence as the complement.
Example: Address: Braz Leme av., 1671 Floor1
For the address above, the public area is “Braz Leme av.”, the number is “1671” and the complement "Floor1”.
If the system does not find the comma, the last occurrence is regarded as the number.
Example: Address: Braz Leme av. SN
For the address above, the public area is “Braz Leme av.”, the number is “SN”.

12. Utilization Procedures

In Protheus, the ECF creation process is divided into two stages. The first one is to record data, which consists of gathering information from the ERP in a SPED database (CS tables), so the system can properly sort the accounting data. The second stage is to create the data for composing the physical file to be submitted to PVA (Validation and Signature Program of RFB).

12.1. Viewing the Bookkeeping Central

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Note: This manual will later present details on the Bookkeeping Central.

13. Using the Bookkeeping Central

13.1. Check Database

This procedure pre-validates the database, thus avoiding some problems when bookkeeping. So we recommend you to use this resource before bookkeeping.

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Finish

Click Finish to close the validation process

13.2. Add Add Bookkeeping

Procedure to add bookkeeping

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Finish

Click Finish to process the extraction of ECF data

13.3. Delete Delete Bookkeeping

Procedure to delete the bookkeeping created. The following message is displayed

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When you return to the main screen, the revision has been deleted.

13.4. Create File

Process to create data for composing the text file to be imported into TAF.

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Create File

Place the mouse cursor on the ECF added and click the Create File button. to send information to TAF

13.5. View

In this process, you view the data exported to the ECF and perform the Querying, Printing and Exporting of data to Excel (electronic spreadsheet).

Procedure to view the data created in bookkeeping (CSs Tables)

14. Frequently Asked Questions

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The data from Blocks M and N will not be exported by Bookkeeping Center – CTBS001. Its data will be directly registered by the TAF module or by PVA.

15. Explaining the layout orientation manual of Tax-Accounting Bookkeeping – ECF provided by SRF/RFB

The purpose of this manual is to guide you through the creation of the digital file equivalent to accounting bookkeeping. The layout is organized in blocks, which are organized in records with data.

15.1. File Composition

Block	Block Name	Block Description
0	Opening and Identification	Opens the file, identifies the legal entity and references the ECF period
C	Information Recovered from the ECDs (block recovered by the system - it is not imported)	It recovers, from the ECD of the bookkeeping period of ECF, the chart of accounts information and the monthly balances.
E	Information Recovered from the Previous ECF and Tax Calculation of Data Recovered from the ECD (block recovered by the system - it is not imported). ECD data recovery is mandatory for companies required to submit the ECD.	It recovers, from the immediately preceding ECF, the ending balances of the reference accounts and of part B (of e-LALUR and e-LACS). It calculates ledger balances in accordance with the tax calculation period.
J	Chart of Accounts and Mapping	It presents the mapping of the ledger chart of accounts for the reference chart of accounts.
K	Ledger and Reference Account Balances	It displays the equity and income ledger account balances by calculation period and their mapping for the reference accounts.
L	Net Profit	It presents the equity balance, the income statement of the fiscal year, and calculates the net profit of the legal entity taxed by taxable income.
M	e-LALUR and e-LACS	It presents the electronic journal of calculation and bookkeeping of IRPJ (e-LALUR) and of CSLL (e-LACS) of legal entity taxed by taxable income - parts A and B.
N	Income Tax and Social Security Payment (Taxable Income)	It calculates the IRPJ and the CSLL based on taxable income (monthly estimates and annual adjustment or quarterly values).
P	Estimated Profit	It presents the equity balance and calculates the IRPJ and the CSLL based on estimated profit.
T	Deemed Profit	It calculates the IRPJ and the CSLL based on deemed profit.
U	Immune or Exempt	It presents the equity account of entities immune or exempt. It calculates, when relevant, the IRPJ and the CSLL based on taxable income.
X	Economic Information	It presents the economic information of the legal entity.
Y	General Information	It presents general information on the legal entity.
9	Digital File Closing	It closes the digital file.

15.2. Notes

From the first to the last record, the digital file is made up of blocks, each of which refers to a set of information.
The digital file is composed of information blocks, each with an opening record, data records and a closing record.
After the initial Block 0, the other blocks are presented in the sequence found in the Blocks Table above.
Except when otherwise specified, all blocks are required and the respective opening record indicates the presence or absence or entered data.
The records are presented in a sequential, ascending order.
The opening and closing records of the files are required, as well as the opening and closing records of each of the blocks composing the digital file listed in the Blocks Table.
The records that bear the Required Record sign are also required.
The records with the sign Occurrence - One (per file) must occur a single time in the digital file.
The records that contain items of tables, totals, documents (among others) may occur one or more times in the file per given status type. These records bear the signs Occurrence - Several (per file), Occurrence - One (per period), Occurrence - Several (per period), etc.
One record (Parent Record) may occur more than once in the file and it bears the sign Occurrence - Several (per file)
A dependent record (Child Record) details the main record and bears the sign:
- Occurrence - 1:1, meaning only one Child record must exist for its respective Parent record.
- Occurrence - 1:N, meaning several records may exist for the respective Parent record.
- The file creation requires at least one Parent Record when a Child Record exists.

(*) Depending on bookkeeping type.

15.3. Important – Link to manual published by RFB

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Block / Record	Hierarchy Level
Block Y: General Information
Record Y001: Opening of Block Y	1
Record Y520: Payments/Receipts from Abroad or from Non-residents	2
Record Y540: Sales income Discrimination of Sites by Economic Activity	2
Record Y550: Sales to Export Trading Company with Specific Export Purpose	2
Record Y560: Export Trading Company Export Detail	2
Record Y570: Withheld Income Tax and CSLL Statement	2
Record Y580: Donations to Election Campaigns	2
Record Y590: Assets Abroad	2
Record Y600: Partners or Holder Identification	2
Record Y611: Income of Executives, Counselors, Partners or Holder	2
Record Y612: Income of Executives and Counselors - Immune or Exempt	2
Record Y620: Shareholdings Evaluated Through Equity Equivalence Method	2
Record Y630: Investment Funds/Clubs	2
Record Y640: Shareholdings in Company Consortia	2
Record Y650: Consortium Shareholders	3
Record Y660: Successor Data	2
Record Y665: Statement of Differences at Initial Adoption	2
Record Y671: Other Information (Taxable Income)	2
Record Y672: Other Information (Estimated Profit or Deemed Profit)	2
Record Y680: Month of Refis Choosers Information (Taxable Income, Estimated Profit and Deemed Profit)	2
Record Y681: Information on Refis Choosers (Taxable Income, Estimated Profit and Deemed Profit)	3
Record Y682: Refis Choosers Information - Immune or Exempt	2
Record Y690: PAES Choosers Information	2
Record Y800: Other Information	2
Record Y990: Closing of Block Y	1

15.5. Blocks to be recovered by ECD or ECF

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Block / Record	Hierarchy Level
Block 9: Digital file closing
Record 9001: Opening of Block 9	1
Record 9100: Bookkeeping Notices	2
Record 9900: File Records	1
Record 9990: Closing of Block 9	1
Record 9999: Digital file closing	1

15.7. Creation

The entrepreneur or corporate partnership must create the Tax Accounting Bookkeeping file with his/her/its own resources. The file is necessarily subjected to the program offered by the Public Digital Bookkeeping System to validate content, digital signature, transmission and viewing. You can fill out the ECF in the ECF creation program itself, using its field editing feature.

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Companies Dissolved: files that regard operations up to the date of event occurrence.
New Companies: files that regard operations from the date of event occurrence.
Companies that Continue to Exist: files that regard operations up to the date of event and others for the subsequent period.

15.8. Digital File Characteristics

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Example (blank field at the end of the row)

||CRLF

15.9. General Completion Rules

This section presents the rules to be followed in all records created, excepting rules specific to certain records.

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Example:

COD_INF	C	-
TXT	C	65536

Completion rules for fields with numeric content in which decimal places are indicated

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Follow the "monthyear" standard (mmyyyy), excluding all separation characters (such as: ".", "/", "-", etc.).

Examples (period)

January 2005	\|012005\|
11.1911	\|111911\|
03-1999	\|031999\|
08/04	\|082004\|
Empty Field	\| \|

15.10. Numbers, Characters or Identification Codes

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Collection Document	98,765-43	\|98,765-43\|
Collection Document	A1B2C-34	\|A1B2C-34\|
Collection Document Authentication	001-1234/02120512345	\|001-234/02120512345\|
Process Number	2002/123456-78	\|2002/123456-78\|
Empty Field		\|\|

15.11. Code Tables

External Tables

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For each code used in one of the file records, a corresponding code should exist in the table prepared by the user.

15.12. Record Fields

Fields Table

Item	Description
No.	It indicates the number of the field in a given record
Field	It indicates the field mnemonic.
Description	It indicates the description of the information required in the respective field. Pay attention to the notes related to the completion of each field, if any.
Type	It indicates the character type used to fill out the field, in accordance with the general rules described. N - Numeric. C - Alphanumeric.
Size	It indicates the quantity of characters used to fill out each field. You must rigorously follow these instructions. The indication of a numeral after a field (N) represents its exact size. The indication "-" after a field (N) means no maximum number of characters exists. The indication of a numeral after a field (C) represents its exact size, in general. The indication "-" after a field (C) means its maximum size is 255 characters, in general. The indication "65536" after a field (C) means its maximum size is 65,536 characters, exceptionally.
Dec	It indicates the quantity of characters to be indicated as decimal places, when needed. The indication of a numeral represents the maximum quantity of decimals of the field (N). The indication of "-" after a field (N) means no representation of decimal places should exist.

15.13. External Tables

Examples of external table sponsoring bodies and URLs

IBGE	www.ibge.gov.br	Cities Table
Banco Central do Brasil	www.bcb.gov.br	Countries Table
Banco Central do Brasil	www.bcb.gov.br	Accounting System for Financial Institutions - COSIF
Brazilian Federal Revenue Service	www.receita.fazenda.gov.br	Reference Chart of Accounts
ECT – Postal Service	www.correios.com.br	Postal Address Code
National Department of Business Registration	www.dnrc.gov.br	Subscriber Qualification Table

16. Block 0: Opens the file, identifies the legal entity and references the ECF period

16.1. Record 0000: Opening of Digital File and Identification of Legal Entity

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Use the chart of accounts defined in field COD_QUALIF_PJ (Field 07).
If COD_QUALIF_PJ (Field 07) is not filled out, check field APUR_CSLL (Field 14).
If APUR_CSLL (Field 14) is equal to “D” (Released Party), no chart of accounts is used.
If APUR_CSLL (Field 14) is equal to “A” (Annual) or “T” (Quarterly), use the chart of accounts for immune and exempt (CSLL) in the corresponding periods.

16.3. Record 0035: SCP Identification

The record must only be used in the ECF of ostensible partner legal entities with SCP, to identify the SCP of the legal entity in the bookkeeping period. The legal entity itself defines the SCP code.

16.4. Record 0930: ECF Signatories Identification

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Code	Description 1
203	Director
204	Board Advisor
205	Administrator
206	Group Administrator
207	Managing Partner
220	Administrative Receiver - Natural Person
222	Administrative Receiver - Legal Entity - Professional Responsible
223	Administrative Receiver/Manager
226	Judicial Manager
309	Attorney
312	Administrator of the Probate Estate
313	Liquidator
315	Intervener
401	Natural Person Title Holder
801	Entrepreneur
900	Accountant
900	Accountant
999	Others

17. Block C: ECD Recovered Information

The company does not fill out block C. The system fills out block C when recovering the Digital Bookkeeping (ECD).

18. Block E: Information Recovered from Previous ECF and Tax Calculation of Data Recovered from ECD

The company does not fill out block E. The system fills out block E when recovering the ECF, in the immediately preceding period and performs the tax calculations related to the data recovered from the ECD.

19. Block J: Chart of Accounts and Mapping

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IV – Recovered from ECF of the period immediately preceding the current bookkeeping, transmitted via SPED.

19.1. Record J053: Correlate Sub-accounts

Record used to demonstrate the groups (COD_IDT) composed of a parent account and one or more correlated subaccounts. You can use the same group identification code for more than one set of parent account and subaccount(s).

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NUM	DESCRIPTION	LEGAL GROUNDS	MAIN ACCOUNT
2	TBU SUBACCOUNT - DIRECTLY CONTROLLED ABROAD	Art. 76, Law 12,973/14	CONTROLLED PARTICIPATION ABROAD
3	TBU SUBACCOUNT - INDIRECTLY CONTROLLED ABROAD	Art. 76, Law 12,973/14	CONTROLLED PARTICIPATION ABROAD
10	GOODWILL SUBACCOUNT	Art. 20, CL III, DL 1,598/77	SHAREHOLDING
11	ADDED VALUE SUBACCOUNT	Art. 20, CL II, DL 1,598/77	SHAREHOLDING
12	LOSS SUBACCOUNT	Art. 20, CL II, DL 1,598/77	SHAREHOLDING
60	FVM REFLECTION SUBACCOUNT	Arts. 24A and 24B, DL 1,598/77	SHAREHOLDING
65	FVM SUBSCRIBED CAPITAL SUBACCOUNT	Arts. 17 and 18, Law 12,973/14	SHAREHOLDING
70	FVM SUBACCOUNT - LINKED ASSET/LIABILITY	Arts 13 and 14, Law 12,973/14	ASSET OR LIABILITY
71	FVM SUBACCOUNT - ACCRUED DEPRECIATION	Arts 13, §1, and 14, Law 12,973/14	ACCRUED DEPRECIATION
72	FVM SUBACCOUNT - ACCRUED AMORTIZATION	Arts 13, §1, and 14, Law 12,973/14	ACCRUED AMORTIZATION
73	FVM SUBACCOUNT - ACCRUED DEPLETION	Arts 13, §1, and 14, Law 12,973/14	ACCRUED DEPLETION
75	APV SUBACCOUNT - LINKED TO ASSET	Art. 5, § 1, Law 12,973/14	ASSETS
76	APV SUBACCOUNT - ACCRUED DEPRECIATION	Art. 5, CL III, Law 12,973/14	ACCRUED DEPRECIATION
77	APV SUBACCOUNT - ACCRUED AMORTIZATION	Art. 5, CL III, Law 12,973/14	ACCRUED AMORTIZATION
78	APV SUBACCOUNT - ACCRUED DEPLETION	Art. 5, CL III, Law 12,973/14	ACCRUED DEPLETION
80	PRIOR ADDED VALUE SUBACCOUNT - STAGES	Art. 37, §3, CL I, Law 12,973/14, or Art. 39, §1, CL I, Law 12,973/14	SHAREHOLDING IN COUNTRY
81	PRIOR LOSS SUBACCOUNT - STAGES	Art. 37, §3, CL I, Law 12,973/14, or Art. 39, §1, CL I, Law 12,973/14	SHAREHOLDING IN COUNTRY
82	PRIOR GOODWILL SUBACCOUNT - STAGES	Art. 37, §3, CL I, Law 12,973/14, or Art. 39, §1, CL I, Law 12,973/14	SHAREHOLDING IN COUNTRY
84	PRIOR ADDED VALUE VARIATION SUBACCOUNT - STAGES	Art. 37, §3, CL II, Law 12,973/14 or Art. 39, §1, CL II, Law 12,973/14	SHAREHOLDING IN COUNTRY
85	PRIOR LOSS VARIATION SUBACCOUNT - STAGES	Art. 37, §3, CL II, Law 12,973/14 or Art. 39, §1, CL II, Law 12,973/14	SHAREHOLDING IN COUNTRY
86	PRIOR GOODWILL VARIATION SUBACCOUNT - STAGES	Art. 37, §3, CL II, Law 12,973/14 or Art. 39, §1, CL II, Law 12,973/14	SHAREHOLDING IN COUNTRY
90	INITIAL ADOPTION SUBACCOUNT - LINKED ASSET/LIABILITY	Arts. 66 and 67, Law 12,973/14	ASSET OR LIABILITY
91	INITIAL ADOPTION SUBACCOUNT - ACCRUED DEPRECIATION	Arts. 66 and 67, Law 12,973/14	ACCRUED DEPRECIATION
92	INITIAL ADOPTION SUBACCOUNT - ACCRUED AMORTIZATION	Arts. 66 and 67, Law 12,973/14	ACCRUED AMORTIZATION
93	INITIAL ADOPTION SUBACCOUNT - ACCRUED DEPLETION	Arts. 66 and 67, Law 12,973/14	ACCRUED DEPLETION
95	INITIAL ADOPTION SUBACCOUNT - LINKED ACCRUED DEPRECIATION	Arts. 66 and 67, Law 12,973/14 c/c art. 57, Law 4,506/64	ACCRUED DEPRECIATION

20. Block K: Ledger and Reference Account Balances

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III – Copied from Block E.

20.1. Record K156: Reference Final Balance Mapping

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Edit it through ECF program.
Calculate it through the ECD recovery feature, and
Import it from a digital file.

21. Block L: Net Profit

From the first to the last record, the digital file is made up of blocks, each of which refers to a set of information.

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For further information, refer to the ECF guidance manual published by RFB.

21.1. Record L100: Balance Sheet

Presents the equity balance based on reference accounts for the calculation period. The opening balance can be copied from record E010/E015 or filled out. The closing balance is recovered from record K155/K156. If block K has no data and is SCP (0000.TIP_ECF = 2), the closing balance can be filled out.

21.2. Record L210: Cost Composition Report

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For this record, the managerial vision structure is available for data extraction.

21.3. Record L300: Income Statement

It presents the statement of results of the fiscal year for the calculation period.

22. Block M: Electronic Taxable Income Journal (e-Lalur) and Electronic Journal of Calculation Basis of CSLL (e-Lacs)

Management Accounting module data will not be exported. The TAF module or the PVA must add the data.

23. Block N: IRPJ and CSLL Calculation

Management Accounting module data will not be exported. The TAF module or the PVA must add the data.

24. Block P: Estimated Profit

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For further information, refer to the ECF guidance manual published by RFB.

24.1. Record P030: Identification of IRPJ and CSLL Calculation Methods and Periods of Companies Taxed on Estimated Profit

Record of identification of needed bookkeeping periods as defined by the parameter settings of Block 0.

24.2. Record P100: Balance Sheet

Presents the equity balance based on reference accounts for the calculation period. The opening balance can be copied from record E010/E015 or filled out. The closing balance is recovered from record K155/K156. If block K has no data and is SCP (0000.TIP_ECF = 2), the closing balance can be filled out.

24.3. Record P130: Estimated Profit Stimulated Revenues Statement

For this record, the managerial vision structure is available for data extraction.

24.4. Record P150: Income Statement for the Fiscal Year

It presents the calculation of the income statement for the fiscal year. The values are obtained based on records J051, K355 and K356 if 0010. TIP_ESC_PRE is equal to C (ledger) and calculated by ECF itself.

24.5. Record P200: Estimated Profit Calculation Basis Verification

For this record, the managerial vision structure is available for data extraction.

24.6. Record P230: Estimated Profit Exemption and Reduction Calculation