{
	"name": "manager/bookkeeping/balance_sheet.json",
	"definition": [
		{
			"account": "",
			"explanation": "VASTAAVAA",
			"row": "10"
		},
		{
			"row": "20"
		},
		{
			"account": "",
			"explanation": "PYSYVÄT VASTAAVAT",
			"row": "30"
		},
		{
			"account": "",
			"calculation_rule": ">370",
			"explanation": "Aineettomat hyödykkeet",
			"row": "40"
		},
		{
			"account": "",
			"calculation_rule": ">95",
			"explanation": "   Perustamismenot",
			"row": "50"
		},
		{
			"account": "1000",
			"calculation_rule": "d-k;1000",
			"explanation": "      Perustamismenot",
			"row": "60"
		},
		{
			"account": "1001",
			"calculation_rule": "d-k;1001",
			"explanation": "      Perustamismenot, lisäys",
			"row": "70"
		},
		{
			"account": "1002",
			"calculation_rule": "d-k;1002",
			"explanation": "      Perustamismenot, vähennys",
			"row": "80"
		},
		{
			"account": "1009",
			"calculation_rule": "d-k;1009",
			"explanation": "      Perustamismenot, poisto",
			"row": "90"
		},
		{
			"account": "",
			"calculation_rule": "60-90",
			"explanation": "   Perustamismenot yht.",
			"row": "95"
		},
		{
			"account": "",
			"calculation_rule": ">145",
			"explanation": "   Tutkimusmenot",
			"row": "100"
		},
		{
			"account": "1010",
			"calculation_rule": "d-k;1010",
			"explanation": "      Tutkimusmenot",
			"row": "110"
		},
		{
			"account": "1011",
			"calculation_rule": "d-k;1011",
			"explanation": "      Tutkimusmenot, lisäys",
			"row": "120"
		},
		{
			"account": "1012",
			"calculation_rule": "d-k;1012",
			"explanation": "      Tutkimusmenot, vähennys",
			"row": "130"
		},
		{
			"account": "1014",
			"calculation_rule": "d-k;1014",
			"explanation": "      Tutkimusmenot, poisto",
			"row": "140"
		},
		{
			"account": "",
			"calculation_rule": "110-140",
			"explanation": "   Tutkimusmenot yht.",
			"row": "145"
		},
		{
			"account": "",
			"calculation_rule": ">195",
			"explanation": "   Kehittämismenot",
			"row": "150"
		},
		{
			"account": "1015",
			"calculation_rule": "d-k;1015",
			"explanation": "      Kehittämismenot",
			"row": "160"
		},
		{
			"account": "1016",
			"calculation_rule": "d-k;1016",
			"explanation": "      Kehittämismenot, lisäys",
			"row": "170"
		},
		{
			"account": "1017",
			"calculation_rule": "d-k;1017",
			"explanation": "      Kehittämismenot, vähennys",
			"row": "180"
		},
		{
			"account": "1019",
			"calculation_rule": "d-k;1019",
			"explanation": "      Kehitt.menot, poisto",
			"row": "190"
		},
		{
			"account": "",
			"calculation_rule": "160-190",
			"explanation": "   Kehittämismenot yht.",
			"row": "195"
		},
		{
			"account": "",
			"calculation_rule": ">245",
			"explanation": "   Aineettomat oikeudet",
			"row": "200"
		},
		{
			"account": "1020",
			"calculation_rule": "d-k;1020",
			"explanation": "      Aineettomat oikeudet",
			"row": "210"
		},
		{
			"account": "1021",
			"calculation_rule": "d-k;1021",
			"explanation": "      Aineettomat oikeudet, lisäys",
			"row": "220"
		},
		{
			"account": "1022",
			"calculation_rule": "d-k;1022",
			"explanation": "      Aineettomat oikeudet, vähennys",
			"row": "230"
		},
		{
			"account": "1029",
			"calculation_rule": "d-k;1029",
			"explanation": "      Aineettomat oikeudet, poisto",
			"row": "240"
		},
		{
			"account": "",
			"calculation_rule": "210-240",
			"explanation": "   Aineettomat oikeudet yht.",
			"row": "245"
		},
		{
			"account": "",
			"calculation_rule": ">295",
			"explanation": "   Liikearvo",
			"row": "250"
		},
		{
			"account": "1050",
			"calculation_rule": "d-k;1050",
			"explanation": "      Liikearvo",
			"row": "260"
		},
		{
			"account": "1051",
			"calculation_rule": "d-k;1051",
			"explanation": "      Liikearvo, lisäys",
			"row": "270"
		},
		{
			"account": "1052",
			"calculation_rule": "d-k;1052",
			"explanation": "      Liikearvo, vähennys",
			"row": "280"
		},
		{
			"account": "1059",
			"calculation_rule": "d-k;1059",
			"explanation": "      Liikearvo, poisto",
			"row": "290"
		},
		{
			"account": "",
			"calculation_rule": "260-290",
			"explanation": "   Liikearvo yht.",
			"row": "295"
		},
		{
			"account": "",
			"calculation_rule": ">345",
			"explanation": "   Muut pitkävaikutteiset menot",
			"row": "300"
		},
		{
			"account": "1060",
			"calculation_rule": "d-k;1060",
			"explanation": "      Muut pitkävaikutteiset menot",
			"row": "310"
		},
		{
			"account": "1061",
			"calculation_rule": "d-k;1061",
			"explanation": "      Muut pitkävaikutteiset menot, lisäys",
			"row": "320"
		},
		{
			"account": "1062",
			"calculation_rule": "d-k;1062",
			"explanation": "      Muut pitkävaikutteiset menot, vähennys",
			"row": "330"
		},
		{
			"account": "1069",
			"calculation_rule": "d-k;1069",
			"explanation": "      Muut pitkävaikutteiset menot, poisto",
			"row": "340"
		},
		{
			"account": "",
			"calculation_rule": "310-340",
			"explanation": "   Muut pitkävaikutteiset menot yht.",
			"row": "345"
		},
		{
			"account": "",
			"calculation_rule": ">360",
			"explanation": "   Ennakkomaksut",
			"row": "350"
		},
		{
			"account": "1090",
			"calculation_rule": "d-k;1090",
			"explanation": "      Ennakkomaksut",
			"row": "360"
		},
		{
			"account": "",
			"calculation_rule": "95;145;195;245;295;345;360",
			"explanation": "Aineettomat hyödykkeet yht.",
			"row": "370"
		},
		{
			"account": "",
			"calculation_rule": ">860",
			"explanation": "Aineelliset hyödykkeet",
			"row": "380"
		},
		{
			"account": "",
			"calculation_rule": ">460",
			"explanation": "   Maa- ja vesialueet",
			"row": "390"
		},
		{
			"account": "1100",
			"calculation_rule": "d-k;1100",
			"explanation": "      Maa-alueet",
			"row": "400"
		},
		{
			"account": "1101",
			"calculation_rule": "d-k;1101",
			"explanation": "      Maa-alueet, lisäys",
			"row": "410"
		},
		{
			"account": "1102",
			"calculation_rule": "d-k;1102",
			"explanation": "      Maa-alueet, vähennys",
			"row": "420"
		},
		{
			"account": "1110",
			"calculation_rule": "d-k;1110",
			"explanation": "      Kunnallistekniikka",
			"row": "430"
		},
		{
			"account": "1111",
			"calculation_rule": "d-k;1111",
			"explanation": "      Kunnallistekniikka, lisäys",
			"row": "440"
		},
		{
			"account": "1112",
			"calculation_rule": "d-k;1112",
			"explanation": "      Kunnallistekniikka, vähennys",
			"row": "450"
		},
		{
			"account": "",
			"calculation_rule": "400-450",
			"explanation": "   Maa- ja vesialueet yht.",
			"row": "460"
		},
		{
			"account": "",
			"calculation_rule": ">560",
			"explanation": "   Rakennukset ja rakennelmat",
			"row": "470"
		},
		{
			"account": "1150",
			"calculation_rule": "d-k;1150",
			"explanation": "      Rakennukset",
			"row": "480"
		},
		{
			"account": "1151",
			"calculation_rule": "d-k;1151",
			"explanation": "      Rakennukset, lisäys",
			"row": "490"
		},
		{
			"account": "1152",
			"calculation_rule": "d-k;1152",
			"explanation": "      Rakennukset, vähennys",
			"row": "500"
		},
		{
			"account": "1154",
			"calculation_rule": "d-k;1154",
			"explanation": "      Rakennukset, poisto",
			"row": "510"
		},
		{
			"account": "1160",
			"calculation_rule": "d-k;1160",
			"explanation": "      Rakenn. tekniset laitteet",
			"row": "520"
		},
		{
			"account": "1161",
			"calculation_rule": "d-k;1161",
			"explanation": "      Rakenn. tekniset laitteet, lisäys",
			"row": "530"
		},
		{
			"account": "1162",
			"calculation_rule": "d-k;1162",
			"explanation": "      Rakenn. tekniset laitteet, vähennys",
			"row": "540"
		},
		{
			"account": "1169",
			"calculation_rule": "d-k;1169",
			"explanation": "      Rakenn. tekniset laitteet, poisto",
			"row": "550"
		},
		{
			"account": "",
			"calculation_rule": "480-550",
			"explanation": "   Rakennukset ja rakennel. yht",
			"row": "560"
		},
		{
			"account": "",
			"calculation_rule": ">760",
			"explanation": "   Koneet ja kalusto",
			"row": "570"
		},
		{
			"account": "1200",
			"calculation_rule": "d-k;1200",
			"explanation": "      Tuotantokoneet",
			"row": "580"
		},
		{
			"account": "1201",
			"calculation_rule": "d-k;1201",
			"explanation": "      Tuotantokoneet, lisäys",
			"row": "590"
		},
		{
			"account": "1202",
			"calculation_rule": "d-k;1202",
			"explanation": "      Tuotantokoneet, vähennys",
			"row": "600"
		},
		{
			"account": "1204",
			"calculation_rule": "d-k;1204",
			"explanation": "      Tuotantokoneet, poisto",
			"row": "610"
		},
		{
			"account": "1220",
			"calculation_rule": "d-k;1220",
			"explanation": "      Koneet ja laitteet, (vanhat) EVL:n mukainen poisto",
			"row": "620"
		},
		{
			"account": "1230",
			"calculation_rule": "d-k;1230",
			"explanation": "      Kalusto (vanhat) EVL:n mukainen poisto",
			"row": "630"
		},
		{
			"account": "1250",
			"calculation_rule": "d-k;1250",
			"explanation": "      Konttorikoneet ja kalusto",
			"row": "640"
		},
		{
			"account": "1251",
			"calculation_rule": "d-k;1251",
			"explanation": "      Konttorikoneet ja kalusto, lisäys",
			"row": "650"
		},
		{
			"account": "1252",
			"calculation_rule": "d-k;1252",
			"explanation": "      Konttorikoneet ja kalusto, vähennys",
			"row": "660"
		},
		{
			"account": "1254",
			"calculation_rule": "d-k;1254",
			"explanation": "      Konttorikoneet ja kalusto, poisto",
			"row": "670"
		},
		{
			"account": "1260",
			"calculation_rule": "d-k;1260",
			"explanation": "      Autot",
			"row": "680"
		},
		{
			"account": "1261",
			"calculation_rule": "d-k;1261",
			"explanation": "      Autot, lisäys",
			"row": "690"
		},
		{
			"account": "1262",
			"calculation_rule": "d-k;1262",
			"explanation": "      Autot, vähennys",
			"row": "700"
		},
		{
			"account": "1264",
			"calculation_rule": "d-k;1264",
			"explanation": "      Autot, poisto",
			"row": "710"
		},
		{
			"account": "1300",
			"calculation_rule": "d-k;1300",
			"explanation": "      Tietokoneohjelmat",
			"row": "720"
		},
		{
			"account": "1301",
			"calculation_rule": "d-k;1301",
			"explanation": "      Tietokoneohjelmat, lisäys",
			"row": "730"
		},
		{
			"account": "1302",
			"calculation_rule": "d-k;1302",
			"explanation": "      Tietokoneohjelmat, vähennys",
			"row": "740"
		},
		{
			"account": "1304",
			"calculation_rule": "d-k;1304",
			"explanation": "      Tietokoneohjelmat, poisto",
			"row": "750"
		},
		{
			"account": "",
			"calculation_rule": "580-750",
			"explanation": "   Koneet ja kalusto yht.",
			"row": "760"
		},
		{
			"account": "",
			"calculation_rule": ">830",
			"explanation": "   Muut aineelliset hyödykkeet",
			"row": "770"
		},
		{
			"account": "1320",
			"calculation_rule": "d-k;1320",
			"explanation": "      Muut aineelliset hyödykkeet",
			"row": "780"
		},
		{
			"account": "1321",
			"calculation_rule": "d-k;1321",
			"explanation": "      Muut aineelliset hyödykkeet, lisäys",
			"row": "790"
		},
		{
			"account": "1322",
			"calculation_rule": "d-k;1322",
			"explanation": "      Muut aineelliset hyödykkeet, vähennys",
			"row": "800"
		},
		{
			"account": "1324",
			"calculation_rule": "d-k;1324",
			"explanation": "      Muut aineelliset hyödykkeet, poisto",
			"row": "810"
		},
		{
			"account": "1330",
			"calculation_rule": "d-k;1330",
			"explanation": "      Keskeneräiset omat työt",
			"row": "820"
		},
		{
			"account": "",
			"calculation_rule": "780-820",
			"explanation": "   Muut aineell. hyödyk. yht.",
			"row": "830"
		},
		{
			"account": "",
			"calculation_rule": ">850",
			"explanation": "   Ennakkomaksut ja keskeneräiset",
			"row": "840"
		},
		{
			"account": "1340",
			"calculation_rule": "d-k;1340",
			"explanation": "      Ennakkomaksut",
			"row": "850"
		},
		{
			"account": "",
			"calculation_rule": "460;560;760;830;850",
			"explanation": "Aineelliset hyödykkeet yht.",
			"row": "860"
		},
		{
			"account": "",
			"calculation_rule": ">1050",
			"explanation": "Sijoitukset",
			"row": "870"
		},
		{
			"account": "",
			"calculation_rule": ">890",
			"explanation": "   Osuudet saman konsernin yrityksiltä",
			"row": "880"
		},
		{
			"account": "1350",
			"calculation_rule": "d-k;1350",
			"explanation": "      Tytäryhtiöosakkeet",
			"row": "890"
		},
		{
			"account": "",
			"calculation_rule": ">910",
			"explanation": "   Saamiset saman konsernin yrityksiltä",
			"row": "900"
		},
		{
			"account": "1355",
			"calculation_rule": "d-k;1355",
			"explanation": "      Saamiset, konserni",
			"row": "910"
		},
		{
			"account": "",
			"calculation_rule": ">930",
			"explanation": "   Omistusyhteysyhtiöosakkeet/osuudet",
			"row": "920"
		},
		{
			"account": "1360",
			"calculation_rule": "d-k;1360",
			"explanation": "      Osakkeet, omistusyhteysyritykset",
			"row": "930"
		},
		{
			"account": "",
			"calculation_rule": ">950",
			"explanation": "   Saamiset omistusyhteysyrityksiltä",
			"row": "940"
		},
		{
			"account": "1365",
			"calculation_rule": "d-k;1365",
			"explanation": "      Saamiset omistusyhteysyrityksiltä",
			"row": "950"
		},
		{
			"account": "",
			"calculation_rule": ">1000",
			"explanation": "   Muut osakkeet ja osuudet",
			"row": "960"
		},
		{
			"account": "1370",
			"calculation_rule": "d-k;1370",
			"explanation": "      Muut osakkeet",
			"row": "970"
		},
		{
			"account": "1380",
			"calculation_rule": "d-k;1380",
			"explanation": "      Puhelinosuudet",
			"row": "980"
		},
		{
			"account": "1385",
			"calculation_rule": "d-k;1385",
			"explanation": "      Vuokrapuhelinliittymät",
			"row": "990"
		},
		{
			"account": "",
			"calculation_rule": "970-990",
			"explanation": "   Muut osakkeet ja osuudet yht.",
			"row": "1000"
		},
		{
			"account": "",
			"calculation_rule": ">1020",
			"explanation": "   Muut saamiset",
			"row": "1010"
		},
		{
			"account": "1400",
			"calculation_rule": "d-k;1400",
			"explanation": "      Lainasaamiset",
			"row": "1020"
		},
		{
			"account": "",
			"calculation_rule": ">1040",
			"explanation": "   Omat osakkeet/osuudet",
			"row": "1030"
		},
		{
			"account": "1420",
			"calculation_rule": "d-k;1420",
			"explanation": "      Omat osakkeet",
			"row": "1040"
		},
		{
			"account": "",
			"calculation_rule": "890;910;930;950;1000;1020;1040",
			"explanation": "Sijoitukset yht.",
			"row": "1050"
		},
		{
			"row": "1055"
		},
		{
			"account": "",
			"explanation": "VAIHTUVAT VASTAAVAT",
			"row": "1060"
		},
		{
			"account": "",
			"calculation_rule": ">1200",
			"explanation": "Vaihto-omaisuus",
			"row": "1070"
		},
		{
			"account": "",
			"calculation_rule": ">1090",
			"explanation": "   Aineet ja tarvikkeet",
			"row": "1080"
		},
		{
			"account": "1500",
			"calculation_rule": "d-k;1500",
			"explanation": "      Aineet ja tarvikkeet",
			"row": "1090"
		},
		{
			"account": "",
			"calculation_rule": ">1110",
			"explanation": "   Keskeneräiset tuotteet",
			"row": "1100"
		},
		{
			"account": "1520",
			"calculation_rule": "d-k;1520",
			"explanation": "      Puolivalmisteet",
			"row": "1110"
		},
		{
			"account": "",
			"calculation_rule": ">1130",
			"explanation": "   Valmiit tuotteet/tavarat",
			"row": "1120"
		},
		{
			"account": "1530",
			"calculation_rule": "d-k;1530",
			"explanation": "      Valmisteet/tavarat",
			"row": "1130"
		},
		{
			"account": "",
			"calculation_rule": ">1160",
			"explanation": "   Muu vaihto-omaisuus",
			"row": "1150"
		},
		{
			"account": "1540",
			"calculation_rule": "d-k;1540",
			"explanation": "      Muu vaihto-omaisuus",
			"row": "1160"
		},
		{
			"account": "",
			"calculation_rule": ">1190",
			"explanation": "   Ennakkomaksut",
			"row": "1180"
		},
		{
			"account": "1550",
			"calculation_rule": "d-k;1550",
			"explanation": "      Ennakkomaksut, ostot",
			"row": "1190"
		},
		{
			"account": "",
			"calculation_rule": "1090;1110;1130;1160;1190",
			"explanation": "Vaihto-omaisuus yht.",
			"row": "1200"
		},
		{
			"row": "1205"
		},
		{
			"account": "",
			"explanation": "Saamiset",
			"row": "1210"
		},
		{
			"account": "",
			"calculation_rule": ">1340",
			"explanation": "Pitkäaikaiset saamiset",
			"row": "1220"
		},
		{
			"account": "",
			"calculation_rule": ">1240",
			"explanation": "   Myyntisaamiset",
			"row": "1230"
		},
		{
			"account": "1560",
			"calculation_rule": "d-k;1560",
			"explanation": "      Myyntisaamiset, pitkäaikaiset",
			"row": "1240"
		},
		{
			"account": "",
			"calculation_rule": "1250",
			"explanation": "   Saamiset saman konsernin yrityksiltä",
			"row": "1250"
		},
		{
			"account": "",
			"calculation_rule": "1260",
			"explanation": "   Saamiset omistusyhteysyrityksiltä",
			"row": "1260"
		},
		{
			"account": "",
			"calculation_rule": ">1280",
			"explanation": "   Lainasaamiset",
			"row": "1270"
		},
		{
			"account": "",
			"calculation_rule": "1270",
			"explanation": "   Lainasaamiset yht.",
			"row": "1280"
		},
		{
			"account": "",
			"calculation_rule": ">1310",
			"explanation": "   Muut saamiset",
			"row": "1290"
		},
		{
			"account": "1590",
			"calculation_rule": "d-k;1590",
			"explanation": "      Muut saamiset, pitkäaikaiset",
			"row": "1300"
		},
		{
			"account": "",
			"calculation_rule": "1290-1300",
			"explanation": "   Muut saamiset yhteensä",
			"row": "1310"
		},
		{
			"account": "",
			"calculation_rule": ">-1",
			"explanation": "   Maksamattomat osakkeet/osuudet",
			"row": "1320"
		},
		{
			"account": "",
			"calculation_rule": ">-1",
			"explanation": "   Siirtosaamiset",
			"row": "1330"
		},
		{
			"account": "",
			"calculation_rule": "1240;1280;1310;1320;1330",
			"explanation": "Pitkäaikaiset saamiset yht.",
			"row": "1340"
		},
		{
			"account": "",
			"calculation_rule": ">1730",
			"explanation": "Lyhytaikaiset saamiset",
			"row": "1350"
		},
		{
			"account": "",
			"calculation_rule": ">1420",
			"explanation": "   Myyntisaamiset",
			"row": "1360"
		},
		{
			"account": "1600",
			"calculation_rule": "d-k;1600",
			"explanation": "      Myyntisaamiset",
			"row": "1370"
		},
		{
			"account": "1601",
			"calculation_rule": "d-k;1601",
			"explanation": "      Hyvityslaskut",
			"row": "1380"
		},
		{
			"account": "1610",
			"calculation_rule": "d-k;1610",
			"explanation": "      Myyntisaamiset, factoring",
			"row": "1390"
		},
		{
			"account": "1630",
			"calculation_rule": "d-k;1630",
			"explanation": "      Osamaksusaamiset",
			"row": "1400"
		},
		{
			"account": "1640",
			"calculation_rule": "d-k;1640",
			"explanation": "      Epävarmat saamiset",
			"row": "1410"
		},
		{
			"account": "",
			"calculation_rule": "1360-1410",
			"explanation": "   Myyntisaamiset yhteensä",
			"row": "1420"
		},
		{
			"account": "",
			"calculation_rule": ">1450",
			"explanation": "   Saamiset saman konsernin yrityksiltä",
			"row": "1430"
		},
		{
			"account": "1620",
			"calculation_rule": "d-k;1620",
			"explanation": "      Myyntisaamiset, konserni",
			"row": "1440"
		},
		{
			"account": "",
			"calculation_rule": "1430-1440",
			"explanation": "   Saam.saman konsernin yrit. yht.",
			"row": "1450"
		},
		{
			"account": "",
			"calculation_rule": ">1470",
			"explanation": "   Saamiset omistusyhteysyrityksiltä",
			"row": "1460"
		},
		{
			"account": "",
			"calculation_rule": "1460",
			"explanation": "   Saamiset omistusyhteysyrit. yht.",
			"row": "1470"
		},
		{
			"account": "",
			"calculation_rule": ">1530",
			"explanation": "   Lainasaamiset",
			"row": "1480"
		},
		{
			"account": "1660",
			"calculation_rule": "d-k;1660",
			"explanation": "      Lainasaamiset, konserni",
			"row": "1490"
		},
		{
			"account": "1670",
			"calculation_rule": "d-k;1670",
			"explanation": "      Saamiset omistusyhteysyrityksiltä",
			"row": "1500"
		},
		{
			"account": "",
			"calculation_rule": "1480-1500",
			"explanation": "   Lainasaamiset yht.",
			"row": "1530"
		},
		{
			"account": "",
			"calculation_rule": ">1550",
			"explanation": "   Muut saamiset",
			"row": "1540"
		},
		{
			"account": "",
			"calculation_rule": "1540",
			"explanation": "   Muut saamiset yht.",
			"row": "1550"
		},
		{
			"account": "",
			"calculation_rule": ">1570",
			"explanation": "   Maksamattomat osakkeet/osuudet",
			"row": "1560"
		},
		{
			"account": "1750",
			"calculation_rule": "d-k;1750",
			"explanation": "      Osakeantisaamiset",
			"row": "1570"
		},
		{
			"account": "",
			"calculation_rule": ">1720",
			"explanation": "   Siirtosaamiset",
			"row": "1580"
		},
		{
			"account": "1700",
			"calculation_rule": "d-k;1700",
			"explanation": "      Palkkaennakot",
			"row": "1590"
		},
		{
			"account": "1701",
			"calculation_rule": "d-k;1701",
			"explanation": "      TEL-ennakot",
			"row": "1600"
		},
		{
			"account": "1710",
			"calculation_rule": "d-k;1710",
			"explanation": "      Matkaennakot",
			"row": "1610"
		},
		{
			"account": "1720",
			"calculation_rule": "d-k;1720",
			"explanation": "      Kuluennakot",
			"row": "1620"
		},
		{
			"account": "1740",
			"calculation_rule": "d-k;1740",
			"explanation": "      Muut saamiset",
			"row": "1630"
		},
		{
			"account": "1760",
			"calculation_rule": "d-k;1760",
			"explanation": "      Siirtosaamiset",
			"row": "1640"
		},
		{
			"account": "1770",
			"calculation_rule": "d-k;1770",
			"explanation": "      Vakuutukset",
			"row": "1650"
		},
		{
			"account": "1780",
			"calculation_rule": "d-k;1780",
			"explanation": "      Korot",
			"row": "1660"
		},
		{
			"account": "1785",
			"calculation_rule": "d-k;1785",
			"explanation": "      Verot",
			"row": "1670"
		},
		{
			"account": "1790",
			"calculation_rule": "d-k;1790",
			"explanation": "      ALV-saaminen 24 %",
			"row": "1680"
		},
		{
			"account": "1791",
			"calculation_rule": "d-k;1791",
			"explanation": "      ALV-saaminen 17 %",
			"row": "1690"
		},
		{
			"account": "1794",
			"calculation_rule": "d-k;1794",
			"explanation": "      ALV-saaminen 14 %",
			"row": "1695"
		},
		{
			"account": "1792",
			"calculation_rule": "d-k;1792",
			"explanation": "      ALV-saaminen 10 %",
			"row": "1700"
		},
		{
			"account": "1793",
			"calculation_rule": "d-k;1793",
			"explanation": "      ALV-saaminen yht.ostot 16%",
			"row": "1710"
		},
		{
			"account": "",
			"calculation_rule": "1580-1710",
			"explanation": "   Siirtosaamiset yht.",
			"row": "1720"
		},
		{
			"account": "",
			"calculation_rule": "1420;1450;1470;1530;1550;1570;1720",
			"explanation": "Lyhytaikaiset saamiset yht.",
			"row": "1730"
		},
		{
			"account": "",
			"calculation_rule": ">1860",
			"explanation": "Rahoitusomaisuusarvopaperit",
			"row": "1740"
		},
		{
			"account": "",
			"calculation_rule": ">1760",
			"explanation": "   Osuudet saman konsernin yrityksistä",
			"row": "1750"
		},
		{
			"account": "1800",
			"calculation_rule": "d-k;1800",
			"explanation": "      Osakkeet, konserni",
			"row": "1760"
		},
		{
			"account": "",
			"calculation_rule": ">1780",
			"explanation": "   Omat osakkeet/osuudet",
			"row": "1770"
		},
		{
			"account": "1810",
			"calculation_rule": "d-k;1810",
			"explanation": "      Omat osakkeet",
			"row": "1780"
		},
		{
			"account": "",
			"calculation_rule": ">1810",
			"explanation": "   Muut osakkeet/osuudet",
			"row": "1790"
		},
		{
			"account": "1820",
			"calculation_rule": "d-k;1820",
			"explanation": "      Muut osakkeet",
			"row": "1800"
		},
		{
			"account": "",
			"calculation_rule": "1790-1800",
			"explanation": "   Muut osakkeet/osuudet yht.",
			"row": "1810"
		},
		{
			"account": "",
			"calculation_rule": ">1850",
			"explanation": "   Muut arvopaperit",
			"row": "1820"
		},
		{
			"account": "1850",
			"calculation_rule": "d-k;1850",
			"explanation": "      Talletustodistukset",
			"row": "1830"
		},
		{
			"account": "1890",
			"calculation_rule": "d-k;1890",
			"explanation": "      Muut rahoitusomaisuusarvopaperit",
			"row": "1840"
		},
		{
			"account": "",
			"calculation_rule": "1820-1840",
			"explanation": "   Muut arvopaperit yht.",
			"row": "1850"
		},
		{
			"account": "",
			"calculation_rule": "1760;1780;1810;1850",
			"explanation": "Rahoitusomaisuusarvopap. yht.",
			"row": "1860"
		},
		{
			"account": "",
			"calculation_rule": ">1920",
			"explanation": "Rahat ja pankkisaamiset",
			"row": "1870"
		},
		{
			"account": "1900",
			"calculation_rule": "d-k;1900",
			"explanation": "   Kassa",
			"row": "1880"
		},
		{
			"account": "1910",
			"calculation_rule": "d-k;1910",
			"explanation": "   OP 529002-2303935",
			"row": "1890"
		},
		{
			"account": "1911",
			"calculation_rule": "d-k;1911",
			"explanation": "   OP 529002-20348757",
			"row": "1900"
		},
		{
			"account": "1950",
			"calculation_rule": "d-k;1950",
			"explanation": "   Muu pankkitili",
			"row": "1910"
		},
		{
			"account": "",
			"calculation_rule": "1870-1910",
			"explanation": "Rahat ja pankkisaamiset yht.",
			"row": "1920"
		},
		{
			"account": "",
			"calculation_rule": "370;860;1050;1200;1340;1730;1860;1920",
			"explanation": "VASTAAVAA YHTEENSÄ",
			"row": "1930"
		},
		{
			"row": "1940"
		},
		{
			"account": "",
			"explanation": "VASTATTAVAA",
			"row": "1950"
		},
		{
			"account": "",
			"calculation_rule": ">2260",
			"explanation": "OMA PÄÄOMA",
			"row": "1960"
		},
		{
			"account": "",
			"calculation_rule": ">1995",
			"explanation": "   Osake-,osuus- tai muu vastaava",
			"row": "1970"
		},
		{
			"account": "2000",
			"calculation_rule": "-dk;2000",
			"explanation": "      Osakepääoma",
			"row": "1980"
		},
		{
			"account": "2005",
			"calculation_rule": "-dk;2005",
			"explanation": "      Osakeanti",
			"row": "1990"
		},
		{
			"account": "",
			"calculation_rule": "1980-1990",
			"explanation": "   Osake-,osuus- tai muu vastaava yht.",
			"row": "1995"
		},
		{
			"account": "",
			"calculation_rule": ">2010",
			"explanation": "   Ylikurssirahasto",
			"row": "2000"
		},
		{
			"account": "2010",
			"calculation_rule": "-dk;2010",
			"explanation": "      Ylikurssirahasto",
			"row": "2010"
		},
		{
			"account": "",
			"calculation_rule": ">2030",
			"explanation": "   Arvonkorotusrahasto",
			"row": "2020"
		},
		{
			"account": "2015",
			"calculation_rule": "-dk;2015",
			"explanation": "      Arvonkorotusrahasto",
			"row": "2030"
		},
		{
			"account": "",
			"calculation_rule": ">2070",
			"explanation": "   Muut rahastot",
			"row": "2040"
		},
		{
			"account": "",
			"calculation_rule": ">2070",
			"explanation": "   Omien osakkeiden/osuuksien rahasto",
			"row": "2050"
		},
		{
			"account": "2020",
			"calculation_rule": "-dk;2020",
			"explanation": "      Omien osakkeiden rahasto",
			"row": "2070"
		},
		{
			"account": "",
			"calculation_rule": ">2090",
			"explanation": "   Vararahasto",
			"row": "2080"
		},
		{
			"account": "2025",
			"calculation_rule": "-dk;2025",
			"explanation": "      Vararahasto",
			"row": "2090"
		},
		{
			"account": "",
			"calculation_rule": ">2110",
			"explanation": "   Yhtiöjärjestyksen/sääntöjen mukaiset rahastot",
			"row": "2100"
		},
		{
			"account": "2030",
			"calculation_rule": "-dk;2030",
			"explanation": "      Yhtiöjärjestyksen mukainen rahasto",
			"row": "2110"
		},
		{
			"account": "",
			"calculation_rule": ">2130",
			"explanation": "   Muut rahastot",
			"row": "2120"
		},
		{
			"account": "2035",
			"calculation_rule": "-dk;2035",
			"explanation": "      Muu rahasto",
			"row": "2130"
		},
		{
			"account": "2040",
			"calculation_rule": "-dk;2040",
			"explanation": "      Äänettömät yhtiömiehet",
			"row": "2140"
		},
		{
			"account": "2041",
			"calculation_rule": "-dk;2041",
			"explanation": "      Äänettöm. yhtiömiehien voitto-osuus",
			"row": "2141"
		},
		{
			"account": "",
			"calculation_rule": ">2160",
			"explanation": "      Vastuunalaiset yhtiömiehet",
			"row": "2145"
		},
		{
			"account": "2045",
			"calculation_rule": "-dk;2045",
			"explanation": "         Vastuunal. yhtiöm:n pääoma, Pasi",
			"row": "2150"
		},
		{
			"account": "2046",
			"calculation_rule": "-dk;2046",
			"explanation": "         Vastuunal. yhtiöm:n pääoma, Arto",
			"row": "2160"
		},
		{
			"account": "2050",
			"calculation_rule": "-dk;2050",
			"explanation": "         Yksityistili, Pasi Mankinen",
			"row": "2170"
		},
		{
			"account": "2051",
			"calculation_rule": "-dk;2051",
			"explanation": "         Yksityistili, Arto Kokkila",
			"row": "2180"
		},
		{
			"account": "2060",
			"calculation_rule": "-dk;2060",
			"explanation": "         Pääomasijoitukset rahana, Pasi",
			"row": "2190"
		},
		{
			"account": "2061",
			"calculation_rule": "-dk;2061",
			"explanation": "         Pääomasijoitukset rahana, Arto",
			"row": "2200"
		},
		{
			"account": "",
			"calculation_rule": "2150-2200",
			"explanation": "      Vastuunalaiset yhtiömiehet yht.",
			"row": "2210"
		},
		{
			"account": "2080",
			"calculation_rule": "-dk;2080",
			"explanation": "   Ed. tilikausien voitto (tappio)",
			"row": "2220"
		},
		{
			"account": "2090",
			"calculation_rule": "d-k;1000-2999;-2090",
			"explanation": "   Tilikauden voitto (tappio)",
			"row": "2240"
		},
		{
			"account": "2095",
			"calculation_rule": "-dk;2095",
			"explanation": "      Pääomalaina",
			"row": "2250"
		},
		{
			"account": "",
			"calculation_rule": "1995;2010;2030;2070;2090;2110;2130-2141;2210;2220;2240;2250",
			"explanation": "OMA PÄÄOMA YHT.",
			"row": "2260"
		},
		{
			"account": "",
			"calculation_rule": ">2340",
			"explanation": "TILINPÄÄTÖSSIIRTOJEN KERTYMÄ",
			"row": "2270"
		},
		{
			"account": "",
			"calculation_rule": ">2300",
			"explanation": "   Kertynyt poistoero",
			"row": "2280"
		},
		{
			"account": "2100",
			"calculation_rule": "-dk;2100",
			"explanation": "      Poistoero",
			"row": "2290"
		},
		{
			"account": "",
			"calculation_rule": "2280-2290",
			"explanation": "   Kertynyt poistoero yht.",
			"row": "2300"
		},
		{
			"account": "",
			"calculation_rule": ">2330",
			"explanation": "   Vapaaehtoiset varaukset",
			"row": "2310"
		},
		{
			"account": "2200",
			"calculation_rule": "-dk;2200",
			"explanation": "      Vapaaehtoiset varaukset",
			"row": "2320"
		},
		{
			"account": "",
			"calculation_rule": "2310-2320",
			"explanation": "   Vapaaehtoiset varaukset yht.",
			"row": "2330"
		},
		{
			"account": "",
			"calculation_rule": "2300;2330",
			"explanation": "TILINP.SIIRTOJEN KERTYMÄ YHT.",
			"row": "2340"
		},
		{
			"account": "",
			"calculation_rule": ">2420",
			"explanation": "PAKOLLISET VARAUKSET",
			"row": "2350"
		},
		{
			"account": "",
			"calculation_rule": ">2370",
			"explanation": "   Eläkevaraukset",
			"row": "2360"
		},
		{
			"account": "2230",
			"calculation_rule": "-dk;2230",
			"explanation": "      Eläkevaraukset",
			"row": "2370"
		},
		{
			"account": "",
			"calculation_rule": ">2390",
			"explanation": "   Verovaraukset",
			"row": "2380"
		},
		{
			"account": "2240",
			"calculation_rule": "-dk;2240",
			"explanation": "      Verovaraukset",
			"row": "2390"
		},
		{
			"account": "",
			"calculation_rule": ">2410",
			"explanation": "   Muut pakolliset varaukset",
			"row": "2400"
		},
		{
			"account": "2250",
			"calculation_rule": "-dk;2250",
			"explanation": "      Muut pakolliset varaukset",
			"row": "2410"
		},
		{
			"account": "",
			"calculation_rule": "2350-2410",
			"explanation": "PAKOLLISET VARAUKSET YHT.",
			"row": "2420"
		},
		{
			"row": "2425"
		},
		{
			"account": "",
			"explanation": "VIERAS PÄÄOMA",
			"row": "2430"
		},
		{
			"account": "",
			"explanation": "PITKÄAIKAINEN VIERAS PÄÄOMA",
			"row": "2440"
		},
		{
			"account": "",
			"calculation_rule": ">2460",
			"explanation": "   Joukkovelkakirjalainat",
			"row": "2450"
		},
		{
			"account": "2300",
			"calculation_rule": "-dk;2300",
			"explanation": "      Joukkovelkakirjalaina",
			"row": "2460"
		},
		{
			"account": "",
			"calculation_rule": ">2480",
			"explanation": "   Vaihtovelkakirjalainat",
			"row": "2470"
		},
		{
			"account": "2350",
			"calculation_rule": "-dk;2350",
			"explanation": "      Vaihtovelkakirjalaina",
			"row": "2480"
		},
		{
			"account": "",
			"calculation_rule": ">2550",
			"explanation": "   Lainat rahoituslaitoksilta",
			"row": "2490"
		},
		{
			"account": "2400",
			"calculation_rule": "-dk;2400",
			"explanation": "      Pankkilaina",
			"row": "2500"
		},
		{
			"account": "2401",
			"calculation_rule": "-dk;2401",
			"explanation": "      Laina, kpääoma",
			"row": "2510"
		},
		{
			"account": "2402",
			"calculation_rule": "-dk;2402",
			"explanation": "      Laina, Tsn OP",
			"row": "2520"
		},
		{
			"account": "2410",
			"calculation_rule": "-dk;2410",
			"explanation": "      Shekkitililuotto",
			"row": "2530"
		},
		{
			"account": "2430",
			"calculation_rule": "-dk;2430",
			"explanation": "      Vakuutusyhtiölaina",
			"row": "2540"
		},
		{
			"account": "",
			"calculation_rule": "2490-2540",
			"explanation": "   Lainat rahoituslait. yht.",
			"row": "2550"
		},
		{
			"account": "",
			"calculation_rule": ">2570",
			"explanation": "   Eläkelainat",
			"row": "2560"
		},
		{
			"account": "2500",
			"calculation_rule": "-dk;2500",
			"explanation": "      Eläkelaina",
			"row": "2570"
		},
		{
			"account": "",
			"calculation_rule": ">2590",
			"explanation": "   Saadut ennakot",
			"row": "2580"
		},
		{
			"account": "2520",
			"calculation_rule": "-dk;2520",
			"explanation": "      Saadut ennakot, pitkäaikaiset",
			"row": "2590"
		},
		{
			"account": "",
			"calculation_rule": ">2625",
			"explanation": "   Ostovelat",
			"row": "2600"
		},
		{
			"account": "2530",
			"calculation_rule": "-dk;2530",
			"explanation": "      Ostovelat, pitkäaikaiset",
			"row": "2610"
		},
		{
			"account": "2535",
			"calculation_rule": "-dk;2535",
			"explanation": "      Osamaksuvelat, pitkäaikaiset",
			"row": "2620"
		},
		{
			"account": "",
			"calculation_rule": "2600-2620",
			"explanation": "   Ostovelat yht.",
			"row": "2625"
		},
		{
			"account": "",
			"calculation_rule": ">-1",
			"explanation": "   Rahoitusvekselit",
			"row": "2630"
		},
		{
			"account": "",
			"calculation_rule": ">2660",
			"explanation": "   Velat saman konsernin yrityksille",
			"row": "2640"
		},
		{
			"account": "2550",
			"calculation_rule": "-dk;2550",
			"explanation": "      Laina, konserni",
			"row": "2650"
		},
		{
			"account": "",
			"calculation_rule": "2640-2650",
			"explanation": "   Velat saman konsernin yrityksille yht.",
			"row": "2660"
		},
		{
			"account": "",
			"calculation_rule": ">-1",
			"explanation": "   Velat omistusyhteysyrityksille",
			"row": "2670"
		},
		{
			"account": "",
			"calculation_rule": ">-1",
			"explanation": "   Velat omistusyhteysyrityks.yht",
			"row": "2680"
		},
		{
			"account": "",
			"calculation_rule": ">2735",
			"explanation": "   Muut velat",
			"row": "2690"
		},
		{
			"account": "2560",
			"calculation_rule": "-dk;2560",
			"explanation": "      Laina, Elina Mankinen",
			"row": "2700"
		},
		{
			"account": "2561",
			"calculation_rule": "-dk;2561",
			"explanation": "      Laina, pitkäaikaiset velat, Aulis Mankinen",
			"row": "2710"
		},
		{
			"account": "2562",
			"calculation_rule": "-dk;2562",
			"explanation": "      Laina, vuokravelat, Aulis Mankinen",
			"row": "2720"
		},
		{
			"account": "2570",
			"calculation_rule": "-dk;2570",
			"explanation": "      Laina, Aulis Mankinen",
			"row": "2730"
		},
		{
			"account": "",
			"calculation_rule": "2690-2730",
			"explanation": "   Muut velat yht.",
			"row": "2735"
		},
		{
			"account": "",
			"calculation_rule": ">-1",
			"explanation": "   Siirtovelat",
			"row": "2740"
		},
		{
			"account": "",
			"calculation_rule": ">-1",
			"explanation": "   Siirtovelat yht.",
			"row": "2750"
		},
		{
			"account": "",
			"calculation_rule": "2460;2480;2550;2570;2590;2625;2660;2735;2750",
			"explanation": "PITKÄAIK. VIERAS PÄÄOMA YHT.",
			"row": "2760"
		},
		{
			"row": "2765"
		},
		{
			"account": "",
			"explanation": "LYHYTAIKAINEN VIERAS PÄÄOMA",
			"row": "2770"
		},
		{
			"account": "",
			"calculation_rule": ">2790",
			"explanation": "   Joukkovelkakirjalainat",
			"row": "2780"
		},
		{
			"account": "2600",
			"calculation_rule": "-dk;2600",
			"explanation": "      Joukkovelkakirjalaina",
			"row": "2790"
		},
		{
			"account": "",
			"calculation_rule": ">2810",
			"explanation": "   Vaihtovelkakirjalainat",
			"row": "2800"
		},
		{
			"account": "2610",
			"calculation_rule": "-dk;2610",
			"explanation": "      Vaihtovelkakirjalaina",
			"row": "2810"
		},
		{
			"account": "",
			"calculation_rule": ">2820",
			"explanation": "   Lainat rahoituslaitoksilta",
			"row": "2820"
		},
		{
			"account": "2660",
			"calculation_rule": "-dk;2660",
			"explanation": "      Rahalaitoslainat, lyhennysosuus",
			"row": "2830"
		},
		{
			"account": "",
			"calculation_rule": ">2850",
			"explanation": "   Eläkelainat",
			"row": "2840"
		},
		{
			"account": "2670",
			"calculation_rule": "-dk;2670",
			"explanation": "      Eläkelainat, lyhennysosuus",
			"row": "2850"
		},
		{
			"account": "",
			"calculation_rule": ">2870",
			"explanation": "   Saadut ennakot",
			"row": "2860"
		},
		{
			"account": "2690",
			"calculation_rule": "-dk;2690",
			"explanation": "      Saadut ennakkomaksut",
			"row": "2870"
		},
		{
			"account": "",
			"calculation_rule": ">2910",
			"explanation": "   Ostovelat",
			"row": "2880"
		},
		{
			"account": "2700",
			"calculation_rule": "-dk;2700",
			"explanation": "      Ostovelat",
			"row": "2890"
		},
		{
			"account": "2740",
			"calculation_rule": "-dk;2740",
			"explanation": "      Osamaksuvelat",
			"row": "2900"
		},
		{
			"account": "",
			"calculation_rule": "2880-2900",
			"explanation": "   Ostovelat yht.",
			"row": "2910"
		},
		{
			"account": "",
			"calculation_rule": ">2930",
			"explanation": "   Rahoitusvekselit",
			"row": "2920"
		},
		{
			"account": "2750",
			"calculation_rule": "-dk;2750",
			"explanation": "      Rahoitusvekselit",
			"row": "2930"
		},
		{
			"account": "",
			"calculation_rule": ">2970",
			"explanation": "   Velat saman konsernin yrityksiltä",
			"row": "2940"
		},
		{
			"account": "2760",
			"calculation_rule": "-dk;2760",
			"explanation": "      Ostovelat, konserni",
			"row": "2950"
		},
		{
			"account": "2765",
			"calculation_rule": "-dk;2765",
			"explanation": "      Muu lyhytaikainen velka, konserni",
			"row": "2960"
		},
		{
			"account": "",
			"calculation_rule": "2940-2960",
			"explanation": "   Velat saman konsernin yrit. yht.",
			"row": "2970"
		},
		{
			"account": "",
			"calculation_rule": ">3020",
			"explanation": "   Velat omistusyhteysyrityksille",
			"row": "2980"
		},
		{
			"account": "2770",
			"calculation_rule": "-dk;2770",
			"explanation": "      Ostovelat, omistusyhteysyritykset",
			"row": "2990"
		},
		{
			"account": "2775",
			"calculation_rule": "-dk;2775",
			"explanation": "      Laina, omistusyhteysyritykset",
			"row": "3000"
		},
		{
			"account": "",
			"calculation_rule": "2980-3000",
			"explanation": "   Velat omistusyhteysyrityksille yht.",
			"row": "3020"
		},
		{
			"account": "",
			"calculation_rule": ">3050",
			"explanation": "   Muut velat",
			"row": "3030"
		},
		{
			"account": "2780",
			"calculation_rule": "-dk;2780",
			"explanation": "      Muut lyhytaikaiset velat",
			"row": "3040"
		},
		{
			"account": "",
			"calculation_rule": "3030-3040",
			"explanation": "   Muut velat yht.",
			"row": "3050"
		},
		{
			"account": "",
			"calculation_rule": ">3270",
			"explanation": "   Siirtovelat",
			"row": "3060"
		},
		{
			"account": "2800",
			"calculation_rule": "-dk;2800",
			"explanation": "      Palkkavelat",
			"row": "3070"
		},
		{
			"account": "2810",
			"calculation_rule": "-dk;2810",
			"explanation": "      Ennakonpidätysvelka",
			"row": "3080"
		},
		{
			"account": "2820",
			"calculation_rule": "-dk;2820",
			"explanation": "      Sotu-velka",
			"row": "3090"
		},
		{
			"account": "2830",
			"calculation_rule": "-dk;2830",
			"explanation": "      Jäsenmaksuvelka",
			"row": "3100"
		},
		{
			"account": "2840",
			"calculation_rule": "-dk;2840",
			"explanation": "      Eläkevakuutusmaksuvelka",
			"row": "3110"
		},
		{
			"account": "2841",
			"calculation_rule": "-dk;2841",
			"explanation": "      TEL-velka, työntekijät",
			"row": "3120"
		},
		{
			"account": "2850",
			"calculation_rule": "-dk;2850",
			"explanation": "      Tyött./tapat./rv., jaks.",
			"row": "3130"
		},
		{
			"account": "2851",
			"calculation_rule": "-dk;2851",
			"explanation": "      Tyött. vak.v., työntek.",
			"row": "3140"
		},
		{
			"account": "2855",
			"calculation_rule": "-dk;2855",
			"explanation": "      Tyött./tapat./rhv-maksut",
			"row": "3150"
		},
		{
			"account": "2860",
			"calculation_rule": "-dk;2860",
			"explanation": "      Lomapalkkavelka",
			"row": "3160"
		},
		{
			"account": "2870",
			"calculation_rule": "-dk;2870",
			"explanation": "      Sosiaalikulut, lomapalkat",
			"row": "3170"
		},
		{
			"account": "2900",
			"calculation_rule": "-dk;2900",
			"explanation": "      Alv-velka 22 %",
			"row": "3180"
		},
		{
			"account": "2901",
			"calculation_rule": "-dk;2901",
			"explanation": "      Alv-velka 17 %",
			"row": "3190"
		},
		{
			"account": "2902",
			"calculation_rule": "-dk;2902",
			"explanation": "      Alv-velka 8 %",
			"row": "3200"
		},
		{
			"account": "2903",
			"calculation_rule": "-dk;2903",
			"explanation": "      Alv-velka yht. ostot",
			"row": "3210"
		},
		{
			"account": "2909",
			"calculation_rule": "-dk;2909",
			"explanation": "      Maksettava alv",
			"row": "3220"
		},
		{
			"account": "2910",
			"calculation_rule": "-dk;2910",
			"explanation": "      Verovelka",
			"row": "3230"
		},
		{
			"account": "2940",
			"calculation_rule": "-dk;2940",
			"explanation": "      Muu lyhytaikainen velka",
			"row": "3240"
		},
		{
			"account": "2950",
			"calculation_rule": "-dk;2950",
			"explanation": "      Korkosiirtovelka",
			"row": "3250"
		},
		{
			"account": "2990",
			"calculation_rule": "-dk;2990",
			"explanation": "      Siirtovelat",
			"row": "3260"
		},
		{
			"account": "",
			"calculation_rule": "3060-3260",
			"explanation": "   Siirtovelat yht.",
			"row": "3270"
		},
		{
			"account": "",
			"calculation_rule": "2780-2870;2910;2930;2970;3020;3050;3270",
			"explanation": "LYHYTAIK. VIERAS PÄÄOMA YHT.",
			"row": "3280"
		},
		{
			"account": "",
			"calculation_rule": "2260;2340;2420;2760;3280",
			"explanation": "VASTATTAVAA YHTEENSÄ",
			"row": "3290"
		},
		{
			"row": ""
		}
	]
}