{
  "id" : "dv7z-serr",
  "name" : "Balanç de situació i compte de pèrdues i guanys d’entitats del sector públic de la Generalitat  de Catalunya (AP SEC)",
  "assetType" : "dataset",
  "attribution" : "Departament d'Economia i Finances",
  "attributionLink" : "https://administraciodigital.gencat.cat/ca/dades/dades-obertes/informacio-practica/llicencies/",
  "averageRating" : 0,
  "category" : "Economia",
  "createdAt" : 1585306723,
  "description" : "Balanç de situació i compte de pèrdues i guanys d’algunes entitats del sector públic de la Generalitat de Catalunya classificades administració pública segons el Sistema Europeu de Comptes (AP SEC) i que no utilitzen sistemes corporatius de comptabilitat de la Generalitat de Catalunya.\n\nA fi i efecte que la informació d’aquestes entitats sigui comparable les dades comptables s’han estandarditzat seguint els epígrafs del balanç de situació i del compte de pèrdues i guanys del model que s’estableix en la Resolució de 28 de gener de 2015, de la Direcció General dels Registres i del Notariat, per la que es modifica el model establert en l’Ordre JUS/1698/2011,  de 13 de juny, per la que s’aprova el model per a la presentació en el Registre Mercantil dels comptes anuals consolidats dels subjectes obligats a la seva publicació.\n\nLa descripció de l’estructura del balanç de situació i del compte de pèrdues i guanys la podeu consultar al fitxer Excel \"Jerarquia-del-PiG-i-del-Balanc.xlsx\", que podeu trobar a sota, a l'apartat \"Sobre aquest conjunt de dades\" .\n\nPer la resta d’entitats del sector públic de la Generalitat de Catalunya classificades AP-SEC:\n\n\tLa informació comptable de les entitats autònomes administratives de la Generalitat de Catalunya la podeu consultar a Execució mensual del pressupost de la Generalitat de Catalunya.\n\n\tProperament es publicarà al Portal de dades Obertes (abans de 31.12.2020) la informació comptable de la resta d’entitats del sector públic de la Generalitat de Catalunya classificades AP SEC que utilitzen els sistemes corporatius de comptabilitat pública de la Generalitat.",
  "diciBackend" : false,
  "displayType" : "table",
  "downloadCount" : 1257,
  "hideFromCatalog" : false,
  "hideFromDataJson" : false,
  "licenseId" : "SEE_TERMS_OF_USE",
  "locked" : false,
  "newBackend" : true,
  "numberOfComments" : 0,
  "oid" : 1676673,
  "provenance" : "official",
  "publicationAppendEnabled" : false,
  "publicationDate" : 1585306926,
  "publicationGroup" : 1126853,
  "publicationStage" : "published",
  "rowsUpdatedAt" : 1789722444,
  "rowsUpdatedBy" : "exs3-iyf9",
  "tableId" : 1126853,
  "totalTimesRated" : 0,
  "viewCount" : 5168,
  "viewLastModified" : 1789722441,
  "viewType" : "tabular",
  "approvals" : [ {
    "reviewedAt" : 1595329925,
    "reviewedAutomatically" : true,
    "state" : "approved",
    "submissionId" : 680222,
    "submissionObject" : "public_audience_request",
    "submissionOutcome" : "change_audience",
    "submittedAt" : 1595329925,
    "targetAudience" : "public",
    "workflowId" : 182,
    "submissionDetails" : {
      "permissionType" : "READ"
    },
    "submissionOutcomeApplication" : {
      "endedAt" : 1595329926,
      "failureCount" : 0,
      "startedAt" : 1595329925,
      "status" : "success"
    },
    "submitter" : {
      "id" : "gx2j-sqch",
      "displayName" : "Dades obertes Economia"
    }
  } ],
  "clientContext" : {
    "clientContextVariables" : [ ],
    "inheritedVariables" : { }
  },
  "columns" : [ {
    "id" : 14305025,
    "name" : "Exercici",
    "dataTypeName" : "number",
    "description" : "Període anual que correspon a l'any natural",
    "fieldName" : "exercici",
    "position" : 1,
    "renderTypeName" : "number",
    "tableColumnId" : 9050305,
    "cachedContents" : {
      "non_null" : "1944741",
      "largest" : "2026",
      "null" : "0",
      "top" : [ {
        "item" : "2023",
        "count" : "260570"
      }, {
        "item" : "2024",
        "count" : "259287"
      }, {
        "item" : "2022",
        "count" : "259150"
      }, {
        "item" : "2025",
        "count" : "259024"
      }, {
        "item" : "2019",
        "count" : "251624"
      }, {
        "item" : "2021",
        "count" : "248074"
      }, {
        "item" : "2020",
        "count" : "232454"
      }, {
        "item" : "2026",
        "count" : "174558"
      } ],
      "smallest" : "2019",
      "count" : "1944741",
      "cardinality" : "1944741"
    },
    "format" : {
      "noCommas" : "true"
    }
  }, {
    "id" : 14305033,
    "name" : "Període",
    "dataTypeName" : "number",
    "description" : "Període mensual pel que es calculen les dades",
    "fieldName" : "per_ode",
    "position" : 2,
    "renderTypeName" : "number",
    "tableColumnId" : 9050313,
    "cachedContents" : {
      "non_null" : "1944741",
      "largest" : "12",
      "null" : "0",
      "top" : [ {
        "item" : "5",
        "count" : "170658"
      }, {
        "item" : "4",
        "count" : "170088"
      }, {
        "item" : "6",
        "count" : "169805"
      }, {
        "item" : "7",
        "count" : "169098"
      }, {
        "item" : "8",
        "count" : "169094"
      }, {
        "item" : "2",
        "count" : "168822"
      }, {
        "item" : "3",
        "count" : "165409"
      }, {
        "item" : "1",
        "count" : "163008"
      }, {
        "item" : "12",
        "count" : "154620"
      }, {
        "item" : "9",
        "count" : "148660"
      }, {
        "item" : "11",
        "count" : "147810"
      }, {
        "item" : "10",
        "count" : "147669"
      } ],
      "smallest" : "1",
      "count" : "1944741",
      "cardinality" : "1944741"
    },
    "format" : { }
  }, {
    "id" : 14305032,
    "name" : "Versió",
    "dataTypeName" : "text",
    "description" : "Identificador de la versió de les dades (provisional o definitiva)",
    "fieldName" : "versi",
    "position" : 3,
    "renderTypeName" : "text",
    "tableColumnId" : 9050312,
    "cachedContents" : {
      "non_null" : "1944741",
      "largest" : "Provisional",
      "null" : "0",
      "top" : [ {
        "item" : "Definitiu",
        "count" : "1922886"
      }, {
        "item" : "Provisional",
        "count" : "21855"
      } ],
      "smallest" : "Definitiu",
      "count" : "1944741",
      "cardinality" : "1944741"
    },
    "format" : { }
  }, {
    "id" : 14305024,
    "name" : "Entitat",
    "dataTypeName" : "text",
    "description" : "Codi identificador de l’entitat ",
    "fieldName" : "entitat",
    "position" : 4,
    "renderTypeName" : "text",
    "tableColumnId" : 9050304,
    "cachedContents" : {
      "non_null" : "1944741",
      "largest" : "9999",
      "null" : "0",
      "top" : [ {
        "item" : "9842",
        "count" : "13045"
      }, {
        "item" : "9841",
        "count" : "13045"
      }, {
        "item" : "7515",
        "count" : "13045"
      }, {
        "item" : "6750",
        "count" : "13044"
      }, {
        "item" : "6670",
        "count" : "13044"
      }, {
        "item" : "6650",
        "count" : "13044"
      }, {
        "item" : "6960",
        "count" : "13044"
      }, {
        "item" : "6430",
        "count" : "13044"
      }, {
        "item" : "6900",
        "count" : "13044"
      }, {
        "item" : "6740",
        "count" : "13044"
      }, {
        "item" : "6360",
        "count" : "13044"
      }, {
        "item" : "6510",
        "count" : "13044"
      }, {
        "item" : "6540",
        "count" : "13044"
      }, {
        "item" : "6390",
        "count" : "13044"
      }, {
        "item" : "6340",
        "count" : "13044"
      }, {
        "item" : "6410",
        "count" : "13044"
      }, {
        "item" : "6600",
        "count" : "13044"
      }, {
        "item" : "6620",
        "count" : "13044"
      }, {
        "item" : "6630",
        "count" : "13044"
      }, {
        "item" : "6640",
        "count" : "13044"
      } ],
      "smallest" : "6210",
      "count" : "1944741",
      "cardinality" : "1944741"
    },
    "format" : { }
  }, {
    "id" : 14305031,
    "name" : "Descriptiu Entitat",
    "dataTypeName" : "text",
    "description" : "Descripció del nom i tipologia de l’entitat",
    "fieldName" : "descriptiu_entitat",
    "position" : 5,
    "renderTypeName" : "text",
    "tableColumnId" : 9050311,
    "cachedContents" : {
      "non_null" : "1944741",
      "largest" : "Xarxa d'Universitats Institut Joan Lluís Vives",
      "null" : "0",
      "top" : [ {
        "item" : "Capital Expansió FCR",
        "count" : "13045"
      }, {
        "item" : "Capital MAB FCR",
        "count" : "13045"
      }, {
        "item" : "Consorci Hospitalari de Vic",
        "count" : "13044"
      }, {
        "item" : "Consorci CSIC-IRTA-UAB Centre de Recerca Agrigenòmica",
        "count" : "13044"
      }, {
        "item" : "Consorci d'Atenció Primària de Salut Barcelona Esquerra",
        "count" : "13044"
      }, {
        "item" : "Consorci de Salut i d'Atenció Social de Catalunya",
        "count" : "13044"
      }, {
        "item" : "Consorci Mar Parc de Salut de Barcelona",
        "count" : "13044"
      }, {
        "item" : "Agència de l'Habitatge de Catalunya",
        "count" : "13044"
      }, {
        "item" : "Aeroports Públics de Catalunya SL",
        "count" : "13044"
      }, {
        "item" : "Banc de Sang i Teixits",
        "count" : "13044"
      }, {
        "item" : "Agència de Salut Pública de Barcelona",
        "count" : "13044"
      }, {
        "item" : "Agència Catalana de Turisme",
        "count" : "13044"
      }, {
        "item" : "Agència Catalana de l'Aigua (ACA)",
        "count" : "13044"
      }, {
        "item" : "Consorci de Serveis Universitaris de Catalunya (CSUC)",
        "count" : "13044"
      }, {
        "item" : "Consorci Sanitari de l'Anoia",
        "count" : "13044"
      }, {
        "item" : "Circuit de Motocròs de Catalunya SL",
        "count" : "13044"
      }, {
        "item" : "Agència Catalana de la Joventut",
        "count" : "13044"
      }, {
        "item" : "Consorci Institut Europeu de la Mediterrània",
        "count" : "13044"
      }, {
        "item" : "Consorci Sanitari del Maresme",
        "count" : "13044"
      }, {
        "item" : "Consorci Sanitari de Terrassa",
        "count" : "13044"
      } ],
      "smallest" : "Aeroports Públics de Catalunya SL",
      "count" : "1944741",
      "cardinality" : "1944741"
    },
    "format" : { }
  }, {
    "id" : 14305030,
    "name" : "Acrònim",
    "dataTypeName" : "text",
    "description" : "Codi identificador únic basat en les sigles del descriptiu de l’entitat",
    "fieldName" : "acr_nim",
    "position" : 6,
    "renderTypeName" : "text",
    "tableColumnId" : 9050310,
    "cachedContents" : {
      "non_null" : "1944741",
      "largest" : "WASSU",
      "null" : "0",
      "top" : [ {
        "item" : "CIMNE",
        "count" : "25520"
      }, {
        "item" : "CMAB",
        "count" : "13045"
      }, {
        "item" : "CEXP",
        "count" : "13045"
      }, {
        "item" : "VIVES",
        "count" : "13045"
      }, {
        "item" : "CAPSBE",
        "count" : "13044"
      }, {
        "item" : "CHV",
        "count" : "13044"
      }, {
        "item" : "CRAG",
        "count" : "13044"
      }, {
        "item" : "BST",
        "count" : "13044"
      }, {
        "item" : "CIDOB",
        "count" : "13044"
      }, {
        "item" : "AECT-H",
        "count" : "13044"
      }, {
        "item" : "CIMALS",
        "count" : "13044"
      }, {
        "item" : "ACJ",
        "count" : "13044"
      }, {
        "item" : "AHC",
        "count" : "13044"
      }, {
        "item" : "AVANÇS",
        "count" : "13044"
      }, {
        "item" : "APC",
        "count" : "13044"
      }, {
        "item" : "ACA",
        "count" : "13044"
      }, {
        "item" : "ACT",
        "count" : "13044"
      }, {
        "item" : "ASPB",
        "count" : "13044"
      }, {
        "item" : "CMCSL",
        "count" : "13044"
      }, {
        "item" : "CRG",
        "count" : "13044"
      } ],
      "smallest" : "#",
      "count" : "1944741",
      "cardinality" : "1944741"
    },
    "format" : { }
  }, {
    "id" : 14305029,
    "name" : "Tipus",
    "dataTypeName" : "text",
    "description" : "Distingeix si el registre és del Balanç de situació, “BALANÇ” o és del compte de Pèrdues i guanys,  “PiG”",
    "fieldName" : "tipus",
    "position" : 7,
    "renderTypeName" : "text",
    "tableColumnId" : 9050309,
    "cachedContents" : {
      "non_null" : "1944741",
      "largest" : "PIG",
      "null" : "0",
      "top" : [ {
        "item" : "BALANÇ",
        "count" : "1396061"
      }, {
        "item" : "PIG",
        "count" : "548680"
      } ],
      "smallest" : "BALANÇ",
      "count" : "1944741",
      "cardinality" : "1944741"
    },
    "format" : { }
  }, {
    "id" : 14305028,
    "name" : "Epígraf",
    "dataTypeName" : "text",
    "description" : "Codi identificador únic del registre ",
    "fieldName" : "ep_graf",
    "position" : 8,
    "renderTypeName" : "text",
    "tableColumnId" : 9050308,
    "cachedContents" : {
      "non_null" : "1944741",
      "largest" : "BIW23.A.M.0.0",
      "null" : "0",
      "top" : [ {
        "item" : "BIW11.A.1.1.0",
        "count" : "13717"
      }, {
        "item" : "BIW11.A.1.3.0",
        "count" : "13717"
      }, {
        "item" : "BIW11.A.1.4.0",
        "count" : "13717"
      }, {
        "item" : "BIW11.A.1.2.0",
        "count" : "13717"
      }, {
        "item" : "BIW11.A.1.6.0",
        "count" : "13717"
      }, {
        "item" : "BIW11.A.1.7.0",
        "count" : "13717"
      }, {
        "item" : "BIW11.A.1.8.0",
        "count" : "13717"
      }, {
        "item" : "BIW11.A.1.9.0",
        "count" : "13717"
      }, {
        "item" : "BIW11.A.2.1.0",
        "count" : "13717"
      }, {
        "item" : "BIW11.A.1.5.0",
        "count" : "13717"
      }, {
        "item" : "BIW11.A.2.2.0",
        "count" : "13717"
      }, {
        "item" : "BIW11.A.2.3.0",
        "count" : "13717"
      }, {
        "item" : "BIW11.A.3.1.0",
        "count" : "13717"
      }, {
        "item" : "BIW11.A.3.2.0",
        "count" : "13717"
      }, {
        "item" : "BIW11.A.4.1.0",
        "count" : "13717"
      }, {
        "item" : "BIW11.A.4.2.0",
        "count" : "13717"
      }, {
        "item" : "BIW11.A.4.3.0",
        "count" : "13717"
      }, {
        "item" : "BIW11.A.5.1.0",
        "count" : "13717"
      }, {
        "item" : "BIW11.A.5.2.0",
        "count" : "13717"
      }, {
        "item" : "BIW11.A.5.3.0",
        "count" : "13717"
      } ],
      "smallest" : "BIW11.A.1.1.0",
      "count" : "1944741",
      "cardinality" : "1944741"
    },
    "format" : { }
  }, {
    "id" : 14305027,
    "name" : "Descriptiu Epígraf",
    "dataTypeName" : "text",
    "description" : "Descripció del codi identificador de l’epígraf",
    "fieldName" : "descriptiu_ep_graf",
    "position" : 9,
    "renderTypeName" : "text",
    "tableColumnId" : 9050307,
    "cachedContents" : {
      "non_null" : "1944741",
      "largest" : "V. Periodificacions a llarg termini",
      "null" : "0",
      "top" : [ {
        "item" : "1. Instruments de patrimoni",
        "count" : "54868"
      }, {
        "item" : "4. Derivats",
        "count" : "54868"
      }, {
        "item" : "3. Valors representatius de deute",
        "count" : "54868"
      }, {
        "item" : "5. Altres actius financers",
        "count" : "41151"
      }, {
        "item" : "2. Crèdits a empreses",
        "count" : "41151"
      }, {
        "item" : "1. Obligacions i altres valors negociables",
        "count" : "27434"
      }, {
        "item" : "VI. Periodificacions a curt termini",
        "count" : "27434"
      }, {
        "item" : "4. Personal",
        "count" : "27434"
      }, {
        "item" : "5. Altres passius financers",
        "count" : "27434"
      }, {
        "item" : "b) Resultats per alienacions i altres",
        "count" : "27434"
      }, {
        "item" : "2. Deutes amb entitats de crèdit",
        "count" : "27434"
      }, {
        "item" : "3. Creditors per arrendament financer",
        "count" : "27434"
      }, {
        "item" : "1. Provisions drets d'emissió de gasos d'efecte hivernacle",
        "count" : "13717"
      }, {
        "item" : "1. Proveïdors",
        "count" : "13717"
      }, {
        "item" : "1. Clients per vendes i prestació de serveis",
        "count" : "13717"
      }, {
        "item" : "1. Obligacions per prestacions a llarg termini al personal",
        "count" : "13717"
      }, {
        "item" : "1. Capital escripturat",
        "count" : "13717"
      }, {
        "item" : "13. Altres resultats",
        "count" : "13717"
      }, {
        "item" : "1. Legal i estatutàries",
        "count" : "13717"
      }, {
        "item" : "20. Impostos sobre beneficis",
        "count" : "13717"
      } ],
      "smallest" : "10. Excessos de provisions",
      "count" : "1944741",
      "cardinality" : "1944741"
    },
    "format" : { }
  }, {
    "id" : 14305026,
    "name" : "Moneda",
    "dataTypeName" : "text",
    "description" : "Descripció del tipus de divisa en que es representa l’import",
    "fieldName" : "moneda",
    "position" : 10,
    "renderTypeName" : "text",
    "tableColumnId" : 9050306,
    "cachedContents" : {
      "non_null" : "1944741",
      "largest" : "EUR",
      "null" : "0",
      "top" : [ {
        "item" : "EUR",
        "count" : "1944741"
      } ],
      "smallest" : "EUR",
      "count" : "1944741",
      "cardinality" : "1944741"
    },
    "format" : { }
  }, {
    "id" : 14305023,
    "name" : "Import",
    "dataTypeName" : "number",
    "description" : "Representa l’import de cada epígraf",
    "fieldName" : "import",
    "position" : 11,
    "renderTypeName" : "number",
    "tableColumnId" : 9050303,
    "cachedContents" : {
      "non_null" : "1944741",
      "largest" : "3330991322",
      "null" : "0",
      "top" : [ {
        "item" : "0",
        "count" : "1470204"
      }, {
        "item" : "60000",
        "count" : "860"
      }, {
        "item" : "30000",
        "count" : "430"
      }, {
        "item" : "25000",
        "count" : "409"
      }, {
        "item" : "50000",
        "count" : "316"
      }, {
        "item" : "5000",
        "count" : "291"
      }, {
        "item" : "90000",
        "count" : "284"
      }, {
        "item" : "300",
        "count" : "259"
      }, {
        "item" : "150000",
        "count" : "247"
      }, {
        "item" : "3000000",
        "count" : "229"
      }, {
        "item" : "300000",
        "count" : "229"
      }, {
        "item" : "90152",
        "count" : "216"
      }, {
        "item" : "1000",
        "count" : "210"
      }, {
        "item" : "3",
        "count" : "201"
      }, {
        "item" : "0.01",
        "count" : "188"
      }, {
        "item" : "32000",
        "count" : "185"
      }, {
        "item" : "30051",
        "count" : "182"
      }, {
        "item" : "400000",
        "count" : "179"
      }, {
        "item" : "1",
        "count" : "176"
      }, {
        "item" : "3500",
        "count" : "168"
      } ],
      "smallest" : "-1132254885",
      "count" : "1944741",
      "cardinality" : "1944741"
    },
    "format" : {
      "decimalSeparator" : ",",
      "groupSeparator" : "."
    }
  } ],
  "grants" : [ {
    "inherited" : false,
    "type" : "viewer",
    "flags" : [ "public" ]
  } ],
  "license" : {
    "name" : "See Terms of Use"
  },
  "metadata" : {
    "attachments" : [ {
      "filename" : "Jerarquia-del-PiG-i-del-Balanc.xlsx",
      "assetId" : "a199583f-03cf-489b-ba05-43e6cb34294e",
      "name" : "Jerarquia-del-PiG-i-del-Balanc.xlsx"
    } ],
    "custom_fields" : {
      "Freqüència d'actualització" : {
        "Freqüència d'actualització" : "Mensual"
      },
      "Idioma" : {
        "Idioma" : "Català",
        "Dataset name (EN)" : "Balance sheet and profit and loss account of the public sector entities of the Generalitat of Catalonia (AP SECO)",
        "Nombre del conjunto de datos (ES)" : "Balance de situación y cuenta de pérdidas y ganancias de entidades del sector público de la Generalitat de Catalunya (AP SECO)"
      },
      "Informació de gènere o sexe" : {
        "Informació de gènere o sexe" : "No aplicable"
      },
      "Actors" : {
        "Departament" : "Economia i Finances",
        "Tipus actor" : "Generalitat de Catalunya"
      },
      "Àmbit geogràfic" : {
        "Informació geogràfica" : "Sense informació geogràfica",
        "Àmbit geogràfic" : "Catalunya"
      }
    },
    "availableDisplayTypes" : [ "table", "fatrow", "page" ]
  },
  "owner" : {
    "id" : "a4b5-gx6v",
    "displayName" : "Dades Obertes Catalunya",
    "profileImageUrlLarge" : "/api/users/a4b5-gx6v/profile_images/LARGE",
    "profileImageUrlMedium" : "/api/users/a4b5-gx6v/profile_images/THUMB",
    "profileImageUrlSmall" : "/api/users/a4b5-gx6v/profile_images/TINY",
    "screenName" : "Dades Obertes Catalunya",
    "type" : "interactive",
    "flags" : [ "acceptedEula" ]
  },
  "query" : { },
  "rights" : [ "read" ],
  "tableAuthor" : {
    "id" : "a4b5-gx6v",
    "displayName" : "Dades Obertes Catalunya",
    "profileImageUrlLarge" : "/api/users/a4b5-gx6v/profile_images/LARGE",
    "profileImageUrlMedium" : "/api/users/a4b5-gx6v/profile_images/THUMB",
    "profileImageUrlSmall" : "/api/users/a4b5-gx6v/profile_images/TINY",
    "screenName" : "Dades Obertes Catalunya",
    "type" : "interactive",
    "flags" : [ "acceptedEula" ]
  },
  "tags" : [ "balanç situació", "comptes pèrdues i guanys", "exercicis", "resultats", "pla general comptable", "resultat", "explotació", "financer", "actiu", "passiu", "corrent", "no corrent", "ods16_pau justícies i institucions sòlides" ],
  "flags" : [ "default", "ownerMayBeContacted", "restorable", "restorePossibleForType" ]
}