ECD ACCOUNTING SPED - Changes for Layout 8

CONTENT

01. OVERVIEW

Purpose

Adaptation of the Manual describing the changes in the digital bookkeeping (SPED ECD) to layout 8.0 - Calendar Year 2019 for generation of ECD/2020 bookkeeping.

Law

Published November 26, 2019

ECD ECF Orientation Manual for Layout 8

Updated: November 2019

Published, in the Official Federal Gazette (DOU), the Cofis Executive Declaratory Act (Ato Declaratório Executivo Cofis) No. 64/2019, which provides for the Guidance Manual Regarding Layout 8 of the Digital Accounting Bookkeeping (ECD), for normal situations of the 2019 calendar year and special situations of the 2020 calendar year.

The following is a highlight of the main changes brought by the referred norm:
             

                  1) Block C : built by the program itself (Information Retrieved from Bookkeeping); from the ECD of the previous year. The purpose of this block is to cross-reference information from the previous ECD with the current ECD by recovering Balances and Accounting Statements.

                  2) Record 0000 - Creation of fields for centralized or decentralized bookkeeping information and change of chart of accounts mapping;

                  3) Addition of new validation rules in the accounting statements on Record J100 (Balance Sheet) and Record J150 (Income Statement): These include: Creation of the DRE row sorting fields; Closing balance value of the period immediately previous and before the closing (return of the DRE opening balance value) and Indicator of the status of the DRE value of the period immediately previous and before the closing (D=Debtor, C=Creditor)
                         
a. Definition of the Business Rule

                 The changes involve enhancements in the validation rules and the addition of fields that better detail the entries performed.

• Block C: Information Retrieved from the Previous ECD

          The Block C records do not need to be imported (that is, they do not need to be generated and included in the text file generated by the software), as they are filled in by the Accounting Sped PGE itself when recovering the information from the previous ECD. Only ECDs of the following types can be retrieved: "G","R", or "B".

          The file containing the information retrieved is composed of the following records:
          • Record C001: Opening of Block C

          • Record C040: Identification of the Retrieved ECD

          • Record C150: Retrieved Periodic Balances- Period Identification

          • Record C155: Detail of Retrieved Periodic Balances

          • Record C600: Accounting Statements Retrieved

          • Record C650: Income Statement Retrieved

          • Record C990: Closing of Block C

          Note: The ECD indicated for retrieval cannot have the order number equal to another ECD of the same EIN, SCP EIN (if any), and NIRE (if any) existing in the program's local base, regardless of the calendar year.

          Special attention to the record C155 – Detail of Recovered Periodic Balances because, if a divergence exists between the final balance of the previous ECD by internal plan account when compared to the initial balance of the current ECD, one of these possible actions must necessarily be taken: the inclusion of the records I157, assuming that a change occurred in the plan in accounts with balance at the end of the immediately previous period or even the replacement of the previous ECD. It is important to remember that, in this last case, when admitted in the terms of IN RFB 1,774/2017, possible reflexes must be observed in relation to the ECF, i.e., this SPED should also be subject to rectification for the period of the ECD affected.

• Record 0000: Opening of Digital File and Identification of Entrepreneur or Legal Entity

Fields generated:

1) Field IND_CENTRALIZADA: This indicates the booking mode: centralized or decentralized. Mandatory Field. (Field 21 of record "0000")

0 – Centralized Booking;

1 – Decentralized Booking;
          
         
2) Field IND_MUDANCA_PC: This indicates a change in the chart of accounts. Mandatory Field. (Field 22 of record "0000")

From the period displayed, if the codes of the internal chart of accounts are changed, this field must contain the indicator = 1 (changes occurred)

0 – No change in the chart of accounts;

1 – Changes occurred in the chart of accounts.

           Note: If the field entered in record 0000 is equal to "1 – Changes occurred in the chart of accounts", at least one record I157 must exist in the file ("child" of record I155 – Detail of the Periodic Balances).

         
          3) COD_PLAN_REF Field: Code of the referential chart (codes of one of the existing referential charts or empty). (Field 23 of record "0000")

          This will be used for mapping all the analytic accounts of record 0000 

          If it is entered, the codes that will be used for mapping: (1 - Legal Entities in General - Actual Profit; 2 - Legal Entities in General - Presumed Profit; 3 - Financial Institutions - Actual Profit; 4 - Insurance Companies - Actual Profit; 5 - Immunes and Exempt in General; 6 - Immunes and Exempt – Financial Institutions; 7 Immunes and Exempt – Insurance Companies; 8 - Pension Funds; 9 - Political Parties; 10 - Financial Institutions - Presumed Profit).

          Note: If the legal entity does not map the referential charts on the ECD, this field must be blank (empty). In the ECD, mapping is not mandatory, but it is recommended because it will be used at the ECF. 
        

• Record I051: Referential Chart of Accounts

          Deletion of field COD_ENT_REF – code of the referential chart

• Record I100: Cost Center - Text Update

           Record mandatory for everyone that uses cost centers in their accounting, even if they were not needed in records I051 and I052).

• Record J100: Balance Sheet

Two level-one rows are allowed: Total Assets and Total Liabilities

At least three levels are required.

Record J100 – The level of breakdown of the accounting statements is the sole responsibility of the legal entity. The financial statements will be displayed according to the order of the grouping codes considering the hierarchical structure entered (account levels).

          Rules added:

          REGRA_EXISTEM_2_NIVEIS_1 This checks if two lines with the level field - J100.NIVEL_AGL (Field 04) - equal to "1" exist, one with the balance sheet group indicator - J100.IND_GRP_BAL (Field 06) - equal to "A" - Assets; and another equal to "P" - Liabilities.      

   REGRA_EXISTEM_MAIS_DE_2_NIVEIS_1 This checks if the number of J100 records with a level equal to "1"– J100.NIVEL_AGL (Field 04) – is equal to 2. 

• Record J150: Income Statement

        It returns to two columns for values, transactions - previous and current period/year, comparatives, and new fields for identifying and sorting the grouping and subtotals rows.

         A row with level 1 - Period Statement will be allowed.

         At least three levels are required.

          The income statement for the fiscal year – record J150 – will be displayed according to the order set in field "J150.NU_ORDEM (Field 02)".

          Fields generated:

          1) Field NU_ORDEM: Order number or the row when viewing the statement - Mandatory Field.

          2) Field VL_CTA_INI: Value of the end balance of the row in the period immediately before.

          3) Field IND_DC_CTA_INI: Status of the final row value in the period immediately previous:

               D – Debtor;

               C - Creditor.

          4) Field VL_CTA_FIN: End value of the row before the year-end closing.- Mandatory Field.

          5) Field IND_DC_CTA_FIN: End value of the row before the year-end closing.- Mandatory Field.

               D – Debtor;

               C - Creditor.

          Rules added:

          REGRA_VALIDA_SALDO_INI_DRE: This checks, in case the identification field of the statements of the J005 record - J005.ID_DEM (Field 04) - is equal to "1" - Accounting statements of the legal entity to which the bookkeeping refers - and the period of the statements (J005.DT_INI and J005. DT_FIN) is comprised in the ECD period (0000.DT_INI_ and 0000.DT_FIN), if the final balance of the row of the immediately previous period -J150.VL_CTA_INI (Field 08) - is equal to the final balance recovered in the C650 record - C650.VL_CTA_FIN(Field 06), considering the balance indicator (D = Debtor or C = Creditor).

          REGRA_NU_ORDEM_DUPLICADO: This checks if all order number values entered on record J150 – J150.NU_ORDEM (Field 02) – are different.

          REGRA_NIVEL_1_INEXISTENTE This checks if level "1" is entered in the record J150 – J150.NIVEL_AGL (Field 05)

          REGRA_OCO_UNICA_NIVEL_1 This checks if only one row with level "1" exists in record J150 – J150.NIVEL_AGL (Field 05).



b. Technical Documentation for Creating/Adjusting Fields

RECORD I010: IDENTIFICATION OF BOOKKEEPING

TEXT UPDATE

Field 03 – COD_VER_LC: Code of the Accounting Layout Version From calendar year 2019: Version 8.00

RECORD 0000: OPENING OF DIGITAL FILE AND IDENTIFICATION OF ENTREPRENEUR OR LEGAL ENTITY

Added field IND_CENTRALIZADA

[0;1]

Added field IND_MUDANCA_PC

[0;1]

Added field COD_PLAN_REF

RECORD I051: REFERENTIAL CHART OF ACCOUNTS
Changed key

RECORD I155: DETAIL OF PERIODIC BALANCES

Added validation rule 

RECORD I157: TRANSFER OF BALANCES FROM PREVIOUS CHART OF ACCOUNTS
Added validation rule 

RECORD I200: ACCOUNTING ENTRY
Added validation rule 

Added field validation rule

RECORD J005: ACCOUNTING STATEMENTS
Added validation rule

RECORD J100: BALANCE SHEET
Added validation rule

RECORD J150: INCOME STATEMENT
Added validation rule

RECORD J150: INCOME STATEMENT

Added field NU_ORDEM

Added field VL_CTA_INI

Addition of field IND_DC_CTA_INI

Addition of field VL_CTA_FIN

Addition of field IND_DC_CTA_FIN

02. EXAMPLE OF USE

Suggestion for implementation:

Addition of layout 8
 

03. SCREEN 

Main Fields and Parameters

Wizard with the questions:

Bookkeeping Type? Centralized or Decentralized Booking

Changes in the chart of accounts: Yes or No (Default)

Binding with referential chart? Yes (Default) or No

If the question is set to "No", the system displays a validation message:

04. TABLES

• Tables and Files

• • Record 0000 - Review

           Addition of fields in the XML:
From-to to table CS0 - ECD - Review:

*New fields
**Fields already existing in Table CS0

• Example of completion:

|0000|LECD|01012015|31122015|EMPRESA TESTE|11111111000199|AM||3434401|99999||0|1|0||0|0||N|N|0|0|1|

Field 21– This indicates the booking mode: centralized or decentralized. 0 (Centralized Booking).

Field 22 – This indicates a change in the chart of accounts. 0 (No change in the chart of accounts).

Field 23 – Code of Referential Chart of Accounts 1 (Legal Entity in General – Taxable Income).

• Record I051: Referential Chart of Accounts

Field deleted in XML for layout 8.

 For previous layouts, keep the record.

• J150 – Income Statement for the Fiscal Year (DRE): 

           Fields added in the XML:

From-to to table CSE - ECD - Balance Items:

*New fields
**Fields already existing in Table CSE

• Example of completion:

J150|20|3.3|T|2|3|OPERATING EXPENSES|10000,00|D|936844,99|D|D|233

Field 02 – Row Order: 20 (this will be the 20th row in the DRE report view)

Field 08 – Value of the Final Balance of the Period Immediately Previous: 10,000.00 (10,000.00).

          Field 09 – Status of the Final Balance of the Period Immediately Previous: D (Debtor).

          Field 10 – Value of the Final Balance Before the Year-end Closing: 936844.99 (936,844.99).

          Field 11 – Status of the Final Balance Before the Year-end Closing: D (Debtor).

 
Tables Used:

Data Dictionary

File:  CS0 – ECD – Review

Fields created

File:  CSE - ECD - Balance Sheets items  

Field created

Additional Documentation
http://sped.rfb.gov.br/arquivo/show/4210