{
    "country_code": "fr",
    "name": "France - Plan Comptable General avec code",
    "tree": {
        "Comptes de Capitaux": {
            "root_type": "Equity",
            "Capital et R\u00e9serves": {
                "Capital": {
                    "Capital souscrit - non appel\u00e9": {
                        "account_number": "1011"
                    },
                    "Capital souscrit - appel\u00e9, non vers\u00e9": {
                        "account_number": "1012"
                    },
                    "Capital souscrit - appel\u00e9, vers\u00e9": {
                        "Capital non amorti": {
                            "account_number": "10131"
                        },
                        "Capital amorti": {
                            "account_number": "10132"
                        },
                        "account_number": "1013"
                    },
                    "Capital souscrit soumis \u00e0 des r\u00e9glementations particuli\u00e8res": {
                        "account_number": "1018"
                    },
                    "account_number": "101"
                },
                "Fonds fiduciaires": {
                    "account_number": "102"
                },
                "Primes li\u00e9es au capital social": {
                    "Primes d'\u00e9mission": {
                        "account_number": "1041"
                    },
                    "Primes de fusion": {
                        "account_number": "1042"
                    },
                    "Primes d'apport": {
                        "account_number": "1043"
                    },
                    "Primes de conversion d'obligations en actions": {
                        "account_number": "1044"
                    },
                    "Bons de souscription d'actions": {
                        "account_number": "1045"
                    },
                    "account_number": "104"
                },
                "Ecarts de r\u00e9\u00e9valuation": {
                    "R\u00e9serve sp\u00e9ciale de r\u00e9\u00e9valuation": {
                        "account_number": "1051"
                    },
                    "Ecart de r\u00e9\u00e9valuation libre": {
                        "account_number": "1052"
                    },
                    "R\u00e9serve de r\u00e9\u00e9valuation": {
                        "account_number": "1053"
                    },
                    "Ecarts de r\u00e9\u00e9valuation (autres op\u00e9rations l\u00e9gales)": {
                        "account_number": "1055"
                    },
                    "Autres \u00e9carts de r\u00e9\u00e9valuation en France": {
                        "account_number": "1057"
                    },
                    "Autres \u00e9carts de r\u00e9\u00e9valuation \u00e0 l'\u00e9tranger": {
                        "account_number": "1058"
                    },
                    "account_number": "105"
                },
                "R\u00e9serves": {
                    "R\u00e9serve l\u00e9gale": {
                        "R\u00e9serve l\u00e9gale proprement dite": {
                            "account_number": "10611"
                        },
                        "Plus-values nettes \u00e0 long terme": {
                            "account_number": "10612"
                        },
                        "account_number": "1061"
                    },
                    "R\u00e9serves indisponibles": {
                        "account_number": "1062"
                    },
                    "R\u00e9serves statutaires ou contractuelles": {
                        "account_number": "1063"
                    },
                    "R\u00e9serves r\u00e9glement\u00e9es": {
                        "Plus-values nettes \u00e0 long terme": {
                            "account_number": "10641"
                        },
                        "R\u00e9serves cons\u00e9cutives \u00e0 l'octroi de subventions d'investissement": {
                            "account_number": "10643"
                        },
                        "Autres r\u00e9serves r\u00e9glement\u00e9es": {
                            "account_number": "10648"
                        },
                        "account_number": "1064"
                    },
                    "Autres r\u00e9serves": {
                        "R\u00e9serve de propre assureur": {
                            "account_number": "10681"
                        },
                        "R\u00e9serves diverses": {
                            "account_number": "10688"
                        },
                        "account_number": "1068"
                    },
                    "account_number": "106"
                },
                "Ecarts d'\u00e9quivalence": {
                    "account_number": "107"
                },
                "Compte de l'exploitant": {
                    "account_number": "108"
                },
                "Actionnaires: Capital souscrit - non appel\u00e9": {
                    "account_number": "109"
                },
                "account_number": "10"
            },
            "Report \u00e0 Nouveau": {
                "Report \u00e0 nouveau (solde cr\u00e9diteur)": {
                    "account_number": "110"
                },
                "Report \u00e0 nouveau (solde d\u00e9biteur)": {
                    "account_number": "119"
                },
                "account_number": "11"
            },
            "R\u00e9sultat de l'Exercice": {
                "R\u00e9sultat de l'exercice (b\u00e9n\u00e9fice)": {
                    "account_number": "120"
                },
                "R\u00e9sultat de l'exercice (perte)": {
                    "account_number": "129"
                },
                "account_number": "12"
            },
            "Subventions d'Investissement": {
                "Subventions d'\u00e9quipement": {
                    "Etat": {
                        "account_number": "1311"
                    },
                    "R\u00e9gions": {
                        "account_number": "1312"
                    },
                    "D\u00e9partements": {
                        "account_number": "1313"
                    },
                    "Communes": {
                        "account_number": "1314"
                    },
                    "Collectivit\u00e9s publiques": {
                        "account_number": "1315"
                    },
                    "Entreprises publiques": {
                        "account_number": "1316"
                    },
                    "Entreprises et organismes priv\u00e9s": {
                        "account_number": "1317"
                    },
                    "Autres": {
                        "account_number": "1318"
                    },
                    "account_number": "131"
                },
                "Autres subventions d'investissement (m\u00eame ventilation que celle du compte 131)": {
                    "account_number": "138"
                },
                "Subventions d'investissement inscrites au compte de r\u00e9sultat": {
                    "Subventions d'\u00e9quipement": {
                        "Etat": {
                            "account_number": "13911"
                        },
                        "R\u00e9gions": {
                            "account_number": "13912"
                        },
                        "D\u00e9partements": {
                            "account_number": "13913"
                        },
                        "Communes": {
                            "account_number": "13914"
                        },
                        "Collectivit\u00e9s publiques": {
                            "account_number": "13915"
                        },
                        "Entreprises publiques": {
                            "account_number": "13916"
                        },
                        "Entreprises et organismes priv\u00e9s": {
                            "account_number": "13917"
                        },
                        "Autres": {
                            "account_number": "13918"
                        },
                        "account_number": "1391"
                    },
                    "Autres subventions d'investissement (m\u00eame ventilation que celle du compte 1391)": {
                        "account_number": "1398"
                    },
                    "account_number": "139"
                },
                "account_number": "13"
            },
            "Provisions R\u00e9glement\u00e9es": {
                "Provisions r\u00e9glement\u00e9es relative aux immobilisations": {
                    "Provisions pour reconstitution des gisements miniers et p\u00e9troliers": {
                        "account_number": "1423"
                    },
                    "Provisions pour investissement (participation des salari\u00e9s)": {
                        "account_number": "1424"
                    },
                    "account_number": "142"
                },
                "Provisions r\u00e9glement\u00e9es relatives aux stocks": {
                    "Hausse des prix": {
                        "account_number": "1431"
                    },
                    "Fluctuation des cours": {
                        "account_number": "1432"
                    },
                    "account_number": "143"
                },
                "Provisions r\u00e9glement\u00e9es relatives aux autres \u00e9l\u00e9ments de l'actif": {
                    "account_number": "144"
                },
                "Amortissements d\u00e9rogatoires": {
                    "account_number": "145"
                },
                "Provision sp\u00e9ciale de r\u00e9\u00e9valuation": {
                    "account_number": "146"
                },
                "Plus-values r\u00e9investies": {
                    "account_number": "147"
                },
                "Autres provisions r\u00e9glement\u00e9es": {
                    "account_number": "148"
                },
                "account_number": "14"
            },
            "Provisions": {
                "Provisions pour risques": {
                    "Provisions pour litiges": {
                        "account_number": "1511"
                    },
                    "Provisions pour garanties donn\u00e9es aux clients": {
                        "account_number": "1512"
                    },
                    "Provisions pour pertes sur march\u00e9s \u00e0 terme": {
                        "account_number": "1513"
                    },
                    "Provisions pour amendes et p\u00e9nalit\u00e9s": {
                        "account_number": "1514"
                    },
                    "Provisions pour pertes de change": {
                        "account_number": "1515"
                    },
                    "Provisions pour pertes sur contrats": {
                        "account_number": "1516"
                    },
                    "Autres provisions pour risques": {
                        "account_number": "1518"
                    },
                    "account_number": "151"
                },
                "Provisions pour pensions et obligations similaires": {
                    "account_number": "153"
                },
                "Provisions pour restructurations": {
                    "account_number": "154"
                },
                "Provisions pour imp\u00f4ts": {
                    "account_number": "155"
                },
                "Provisions pour renouvellement des immobilisations (entreprises concessionnaires) ": {
                    "account_number": "156"
                },
                "Provisions pour charges \u00e0 r\u00e9partir sur plusieurs exercices": {
                    "Provisions pour gros entretien ou grandes r\u00e9visions": {
                        "account_number": "1572"
                    },
                    "account_number": "157"
                },
                "Autres provisions pour charges": {
                    "Provisions pour remises en \u00e9tat": {
                        "account_number": "1581"
                    },
                    "account_number": "158"
                },
                "account_number": "15"
            },
            "Emprunts et Dettes Assimil\u00e9es": {
                "Emprunts obligataires convertibles": {
                    "account_number": "161"
                },
                "Obligations repr\u00e9sentatives de passifs nets remis en fiducie": {
                    "account_number": "162"
                },
                "Autres emprunts obligataires": {
                    "account_number": "163"
                },
                "Emprunts aupr\u00e8s des \u00e9tablissements de cr\u00e9dit": {
                    "account_number": "164"
                },
                "D\u00e9p\u00f4ts et cautionnements re\u00e7us": {
                    "D\u00e9p\u00f4ts": {
                        "account_number": "1651"
                    },
                    "Cautionnements": {
                        "account_number": "1655"
                    },
                    "account_number": "165"
                },
                "Participation des salari\u00e9s aux r\u00e9sultats": {
                    "Comptes bloqu\u00e9s": {
                        "account_number": "1661"
                    },
                    "Fonds de participation": {
                        "account_number": "1662"
                    },
                    "account_number": "166"
                },
                "Emprunts et dettes assortis de conditions particuli\u00e8res": {
                    "Emissions de titres participatifs": {
                        "account_number": "1671"
                    },
                    "Avances conditionn\u00e9es de l'Etat": {
                        "account_number": "1674"
                    },
                    "Emprunts participatifs": {
                        "account_number": "1675"
                    },
                    "account_number": "167"
                },
                "Autres emprunts et dettes assimil\u00e9es": {
                    "Autres emprunts": {
                        "account_number": "1681"
                    },
                    "Rentes viag\u00e8res capitalis\u00e9es": {
                        "account_number": "1685"
                    },
                    "Autres dettes": {
                        "account_number": "1687"
                    },
                    "Int\u00e9r\u00eats courus": {
                        "Int\u00e9r\u00eats courus sur emprunts obligataires convertibles": {
                            "account_number": "16881"
                        },
                        "Int\u00e9r\u00eats courus sur autres emprunts obligataires": {
                            "account_number": "16883"
                        },
                        "Int\u00e9r\u00eats courus sur emprunts aupr\u00e8s des \u00e9tablissements de cr\u00e9dit": {
                            "account_number": "16884"
                        },
                        "Int\u00e9r\u00eats courus sur d\u00e9p\u00f4ts et cautionnements re\u00e7us": {
                            "account_number": "16885"
                        },
                        "Int\u00e9r\u00eats courus sur participation des salari\u00e9s aux r\u00e9sultats": {
                            "account_number": "16886"
                        },
                        "Int\u00e9r\u00eats courus sur emprunts et dettes assortis de conditions particuli\u00e8res": {
                            "account_number": "16887"
                        },
                        "Int\u00e9r\u00eats courus sur autres emprunts et dettes assimil\u00e9es": {
                            "account_number": "16888"
                        },
                        "account_number": "1688"
                    },
                    "Primes de remboursement des obligations": {
                        "account_number": "169"
                    },
                    "account_number": "168"
                },
                "account_number": "16"
            },
            "Dettes Rattach\u00e9es \u00e0 des Participations": {
                "Dettes rattach\u00e9es \u00e0 des participations (groupe)": {
                    "account_number": "171"
                },
                "Dettes rattach\u00e9es \u00e0 des participations (hors groupe)": {
                    "account_number": "174"
                },
                "Dettes rattach\u00e9es \u00e0 des soci\u00e9t\u00e9s en participation": {
                    "Principal": {
                        "account_number": "1781"
                    },
                    "Int\u00e9r\u00eats courus": {
                        "account_number": "1788"
                    },
                    "account_number": "178"
                },
                "account_number": "17"
            },
            "Comptes de liaison des \u00e9tablisssements et soci\u00e9t\u00e9s en participation": {
                "Comptes de liaison des \u00e9tablissements": {
                    "account_number": "181"
                },
                "Biens et prestations de services \u00e9chang\u00e9s entre \u00e9tablissements (charges)": {
                    "account_number": "186"
                },
                "Biens et prestations de services \u00e9chang\u00e9s entre \u00e9tablissements (produits)": {
                    "account_number": "187"
                },
                "Comptes de liaison des soci\u00e9t\u00e9s en participation": {
                    "account_number": "188"
                },
                "account_number": "18"
            },
            "account_number": "1"
        },
        "Comptes d'Immobilisations": {
            "root_type": "Asset",
            "Immobilisations incorporelles": {
                "Frais \u00e9tablissement": {
                    "Frais de constitution": {
                        "account_number": "2011"
                    },
                    "Frais de premier \u00e9tablissement": {
                        "Frais de prospection": {
                            "account_number": "20121"
                        },
                        "Frais de publicit\u00e9": {
                            "account_number": "20122"
                        },
                        "account_number": "2012"
                    },
                    "Frais d'augmentation de capital et d'op\u00e9rations diverses (fusions, scissions, transformations)": {
                        "account_number": "2013"
                    },
                    "account_number": "201"
                },
                "Frais de recherche et de d\u00e9veloppement": {
                    "account_number": "203"
                },
                "Concessions et droits similaires, brevets, licences, marques, proc\u00e9d\u00e9s, logiciels, droits et valeurs similaires": {
                    "account_number": "205"
                },
                "Droit au bail": {
                    "account_number": "206"
                },
                "Fonds commercial": {
                    "account_number": "207"
                },
                "Autres immobilisations incorporelles": {
                    "Mali de fusion sur actifs incorporels": {
                        "account_number": "2081"
                    },
                    "account_number": "208"
                },
                "account_number": "20"
            },
            "Immobilisations corporelles": {
                "account_type": "Fixed Asset",
                "Terrains": {
                    "account_type": "Fixed Asset",
                    "Terrains nus": {
                        "account_type": "Fixed Asset",
                        "account_number": "2111"
                    },
                    "Terrains am\u00e9nag\u00e9s": {
                        "account_type": "Fixed Asset",
                        "account_number": "2112"
                    },
                    "Sous-sols et sur-sols": {
                        "account_type": "Fixed Asset",
                        "account_number": "2113"
                    },
                    "Terrains de carri\u00e8res (tr\u00e9fonds)": {
                        "account_type": "Fixed Asset",
                        "account_number": "2114"
                    },
                    "Terrains b\u00e2tis": {
                        "account_type": "Fixed Asset",
                        "Ensembles immobiliers industriels (A, B)": {
                            "account_type": "Fixed Asset",
                            "account_number": "21151"
                        },
                        "Ensembles immobiliers administratifs et commerciaux (A, B)": {
                            "account_type": "Fixed Asset",
                            "account_number": "21155"
                        },
                        "Autres ensembles immobiliers": {
                            "account_type": "Fixed Asset",
                            "Autres ensembles immobiliers affect\u00e9s aux op\u00e9rations professionnelles (A, B)": {
                                "account_type": "Fixed Asset",
                                "account_number": "211581"
                            },
                            "Autres ensembles immobiliers affect\u00e9s aux op\u00e9rations non professionnelles (A, B)": {
                                "account_type": "Fixed Asset",
                                "account_number": "211588"
                            },
                            "account_number": "21158"
                        },
                        "account_number": "2115"
                    },
                    "account_number": "211"
                },
                "Agencements et am\u00e9nagements de terrains (m\u00eame ventilation que celle du compte 211)": {
                    "account_type": "Fixed Asset",
                    "account_number": "212"
                },
                "Constructions": {
                    "account_type": "Fixed Asset",
                    "B\u00e2timents": {
                        "account_type": "Fixed Asset",
                        "Ensembles immobiliers industriels (A, B)": {
                            "account_type": "Fixed Asset",
                            "account_number": "21311"
                        },
                        "Ensembles immobiliers administratifs et commerciaux (A, B)": {
                            "account_type": "Fixed Asset",
                            "account_number": "21315"
                        },
                        "Autres ensembles immobiliers": {
                            "account_type": "Fixed Asset",
                            "Autres ensembles immobiliers affect\u00e9s aux op\u00e9rations professionnelles (A, B)": {
                                "account_type": "Fixed Asset",
                                "account_number": "213181"
                            },
                            "Autres ensembles immobiliers affect\u00e9s aux op\u00e9rations non professionnelles (A, B)": {
                                "account_type": "Fixed Asset",
                                "account_number": "213188"
                            },
                            "account_number": "21318"
                        },
                        "account_number": "2131"
                    },
                    "Installations g\u00e9n\u00e9rales, agencements, am\u00e9nagements des constructions": {
                        "account_type": "Fixed Asset",
                        "Ensembles immobiliers industriels (A, B)": {
                            "account_type": "Fixed Asset",
                            "account_number": "21351"
                        },
                        "Ensembles immobiliers administratifs et commerciaux (A, B)": {
                            "account_type": "Fixed Asset",
                            "account_number": "21355"
                        },
                        "Autres ensembles immobiliers": {
                            "account_type": "Fixed Asset",
                            "Autres ensembles immobiliers affect\u00e9s aux op\u00e9rations professionnelles (A, B)": {
                                "account_type": "Fixed Asset",
                                "account_number": "213581"
                            },
                            "Autres ensembles immobiliers affect\u00e9s aux op\u00e9rations non professionnelles (A, B)": {
                                "account_type": "Fixed Asset",
                                "account_number": "213588"
                            },
                            "account_number": "21358"
                        },
                        "account_number": "2135"
                    },
                    "Ouvrages d'infrastructure": {
                        "account_type": "Fixed Asset",
                        "Voies de terre": {
                            "account_type": "Fixed Asset",
                            "account_number": "21381"
                        },
                        "Voies de fer": {
                            "account_type": "Fixed Asset",
                            "account_number": "21382"
                        },
                        "Voies d'eau": {
                            "account_type": "Fixed Asset",
                            "account_number": "21383"
                        },
                        "Barrages": {
                            "account_type": "Fixed Asset",
                            "account_number": "21384"
                        },
                        "Pistes d'a\u00e9rodromes": {
                            "account_type": "Fixed Asset",
                            "account_number": "21385"
                        },
                        "account_number": "2138"
                    },
                    "account_number": "213"
                },
                "Constructions sur sol d'autrui (m\u00eame ventilation que celle du compte 213)": {
                    "account_type": "Fixed Asset",
                    "account_number": "214"
                },
                "Installations techniques, mat\u00e9riel et outillage industriels": {
                    "account_type": "Fixed Asset",
                    "Installations complexes sp\u00e9cialis\u00e9es": {
                        "account_type": "Fixed Asset",
                        "Installations complexes sp\u00e9cialis\u00e9es - sur sol propre": {
                            "account_type": "Fixed Asset",
                            "account_number": "21511"
                        },
                        "Installations complexes sp\u00e9cialis\u00e9es - sur sol d'autrui": {
                            "account_type": "Fixed Asset",
                            "account_number": "21514"
                        },
                        "account_number": "2151"
                    },
                    "Installations \u00e0 caract\u00e8re sp\u00e9cifique": {
                        "account_type": "Fixed Asset",
                        "Installations \u00e0 caract\u00e8re sp\u00e9cifique - sur sol propre": {
                            "account_type": "Fixed Asset",
                            "account_number": "21531"
                        },
                        "Installations \u00e0 caract\u00e8re sp\u00e9cifique - sur sol d'autrui": {
                            "account_type": "Fixed Asset",
                            "account_number": "21534"
                        },
                        "account_number": "2153"
                    },
                    "Mat\u00e9riel industriel": {
                        "account_type": "Fixed Asset",
                        "account_number": "2154"
                    },
                    "Outillage industriel": {
                        "account_type": "Fixed Asset",
                        "account_number": "2155"
                    },
                    "Agencements et am\u00e9nagements du mat\u00e9riel et outillage industriel": {
                        "account_type": "Fixed Asset",
                        "account_number": "2157"
                    },
                    "account_number": "215"
                },
                "Autres immobilisations corporelles": {
                    "account_type": "Fixed Asset",
                    "Installations g\u00e9n\u00e9rales, agencements, am\u00e9nagements divers": {
                        "account_type": "Fixed Asset",
                        "account_number": "2181"
                    },
                    "Mat\u00e9riel de transport": {
                        "account_type": "Fixed Asset",
                        "account_number": "2182"
                    },
                    "Mat\u00e9riel de bureau et mat\u00e9riel informatique": {
                        "account_type": "Fixed Asset",
                        "account_number": "2183"
                    },
                    "Mobilier": {
                        "account_type": "Fixed Asset",
                        "account_number": "2184"
                    },
                    "Cheptel": {
                        "account_type": "Fixed Asset",
                        "account_number": "2185"
                    },
                    "Emballages r\u00e9cup\u00e9rables": {
                        "account_type": "Fixed Asset",
                        "account_number": "2186"
                    },
                    "Mali de fusion sur actifs corporels": {
                        "account_number": "2187"
                    },
                    "account_number": "218"
                },
                "account_number": "21"
            },
            "Immobilisations mises en concession": {
                "account_number": "22"
            },
            "Immobilisations en cours": {
                "Immobilisations corporelles en cours": {
                    "Terrains": {
                        "account_number": "2312"
                    },
                    "Constructions": {
                        "account_number": "2313"
                    },
                    "Installations techniques, mat\u00e9riel et outillage industriels": {
                        "account_number": "2315"
                    },
                    "Autres immobilisations corporelles": {
                        "account_number": "2318"
                    },
                    "account_number": "231"
                },
                "Immobilisations incorporelles en cours": {
                    "account_number": "232"
                },
                "Avances et acomptes vers\u00e9s sur commandes d'immobilisations incorporelles": {
                    "account_number": "237"
                },
                "Avances et acomptes vers\u00e9s sur commandes d'immobilisations corporelles": {
                    "Terrains": {
                        "account_number": "2382"
                    },
                    "Constructions": {
                        "account_number": "2383"
                    },
                    "Installations techniques, mat\u00e9riel et outillage industriels": {
                        "account_number": "2385"
                    },
                    "Autres immobilisations corporelles": {
                        "account_number": "2388"
                    },
                    "account_number": "238"
                },
                "account_number": "23"
            },
            "Parts dans des entreprises li\u00e9es et cr\u00e9ances sur des entreprises li\u00e9es": {
                "is_group": 1,
                "account_number": "25"
            },
            "Participations et cr\u00e9ances rattach\u00e9es \u00e0 des participations": {
                "Titres de participation": {
                    "Actions": {
                        "account_number": "2611"
                    },
                    "Autres titres": {
                        "account_number": "2618"
                    },
                    "account_number": "261"
                },
                "Autres formes de participation": {
                    "Droit repr\u00e9sentatifs d'actifs nets remis en fiducie": {
                        "account_number": "2661"
                    },
                    "account_number": "266"
                },
                "Cr\u00e9ances rattach\u00e9es \u00e0 des participations": {
                    "Cr\u00e9ances rattach\u00e9es \u00e0 des participations (groupe)": {
                        "account_number": "2671"
                    },
                    "Cr\u00e9ances rattach\u00e9es \u00e0 des participations (hors groupe)": {
                        "account_number": "2674"
                    },
                    "Versements repr\u00e9sentatifs d'apports non capitalis\u00e9s (appel de fonds)": {
                        "account_number": "2675"
                    },
                    "Avances consolidables": {
                        "account_number": "2676"
                    },
                    "Autres cr\u00e9ances rattach\u00e9es \u00e0 des participations": {
                        "account_number": "2677"
                    },
                    "Int\u00e9r\u00eats courus": {
                        "account_number": "2678"
                    },
                    "account_number": "267"
                },
                "Cr\u00e9ances rattach\u00e9es \u00e0 des soci\u00e9t\u00e9s en participation": {
                    "Principal": {
                        "account_number": "2681"
                    },
                    "Int\u00e9r\u00eats courus": {
                        "account_number": "2688"
                    },
                    "account_number": "268"
                },
                "Versements restant \u00e0 effectuer sur titres de participation non lib\u00e9r\u00e9s": {
                    "account_number": "269"
                },
                "account_number": "26"
            },
            "Autres immobilisations financi\u00e8res": {
                "Titres immobilis\u00e9s autres que les titres immobilis\u00e9s de l'activit\u00e9 de portefeuille (droit de propri\u00e9t\u00e9)": {
                    "Actions": {
                        "account_number": "2711"
                    },
                    "Autres titres": {
                        "account_number": "2718"
                    },
                    "account_number": "271"
                },
                "Titres immobilis\u00e9s (droit de cr\u00e9ance)": {
                    "Obligations": {
                        "account_number": "2721"
                    },
                    "Bons": {
                        "account_number": "2722"
                    },
                    "account_number": "272"
                },
                "Titres immobilis\u00e9s de l'activit\u00e9 de portefeuille": {
                    "account_number": "273"
                },
                "Pr\u00eats": {
                    "Pr\u00eats participatifs": {
                        "account_number": "2741"
                    },
                    "Pr\u00eats aux associ\u00e9s": {
                        "account_number": "2742"
                    },
                    "Pr\u00eats au personnel": {
                        "account_number": "2743"
                    },
                    "Autres pr\u00eats": {
                        "account_number": "2748"
                    },
                    "account_number": "274"
                },
                "D\u00e9p\u00f4ts et cautionnements vers\u00e9s": {
                    "D\u00e9p\u00f4ts": {
                        "account_number": "2751"
                    },
                    "Cautionnements": {
                        "account_number": "2755"
                    },
                    "account_number": "275"
                },
                "Autres cr\u00e9ances immobilis\u00e9es": {
                    "Cr\u00e9ances diverses": {
                        "account_number": "2761"
                    },
                    "Int\u00e9r\u00eats courus": {
                        "Int\u00e9r\u00eats courus sur titres immobilis\u00e9s (droit de cr\u00e9ance)": {
                            "account_number": "27682"
                        },
                        "Int\u00e9r\u00eats courus sur pr\u00eats": {
                            "account_number": "27684"
                        },
                        "Int\u00e9r\u00eats courus sur d\u00e9p\u00f4ts et cautionnements": {
                            "account_number": "27685"
                        },
                        "Int\u00e9r\u00eats courus sur cr\u00e9ances diverses": {
                            "account_number": "27688"
                        },
                        "account_number": "2768"
                    },
                    "account_number": "276"
                },
                "(Actions propres ou parts propres)": {
                    "Actions propres ou parts propres": {
                        "account_number": "2771"
                    },
                    "Actions propres ou parts propres en voie d'annulation": {
                        "account_number": "2772"
                    },
                    "account_number": "277"
                },
                "Mali de fusion sur actifs financiers": {
                    "account_number": "278"
                },
                "Versements restant \u00e0 effectuer sur titres immobilis\u00e9s non lib\u00e9r\u00e9s": {
                    "account_number": "279"
                },
                "account_number": "27"
            },
            "Amortissements des immobilisations": {
                "account_type": "Accumulated Depreciation",
                "Amortissements des immobilisations incorporelles": {
                    "account_type": "Accumulated Depreciation",
                    "Frais d'\u00e9tablissement (m\u00eame ventilation que celle du compte 212)": {
                        "account_type": "Accumulated Depreciation",
                        "account_number": "2801"
                    },
                    "Frais de recherche et de d\u00e9veloppement": {
                        "account_type": "Accumulated Depreciation",
                        "account_number": "2803"
                    },
                    "Concessions et droits similaires, brevets, licences, logiciels, droits et valeurs similaires": {
                        "account_type": "Accumulated Depreciation",
                        "account_number": "2805"
                    },
                    "Fonds commercial": {
                        "account_type": "Accumulated Depreciation",
                        "account_number": "2807"
                    },
                    "Autres immobilisations incorporelles": {
                        "account_type": "Accumulated Depreciation",
                        "Mali de fusion sur actifs incorporels": {
                            "account_type": "Accumulated Depreciation",
                            "account_number": "28081"
                        },
                        "account_number": "2808"
                    },
                    "account_number": "280"
                },
                "Amortissements des immobilisations corporelles": {
                    "account_type": "Accumulated Depreciation",
                    "Terrains de gisement": {
                        "account_type": "Accumulated Depreciation",
                        "account_number": "2811"
                    },
                    "Agencements, am\u00e9nagements de terrains (m\u00eame ventilation que celle du compte 212)": {
                        "account_type": "Accumulated Depreciation",
                        "account_number": "2812"
                    },
                    "Constructions (m\u00eame ventilation que celle du compte 213)": {
                        "account_type": "Accumulated Depreciation",
                        "account_number": "2813"
                    },
                    "Constructions sur sol d'autrui (m\u00eame ventilation que celle du compte du 214)": {
                        "account_type": "Accumulated Depreciation",
                        "account_number": "2814"
                    },
                    "Installations techniques, mat\u00e9riel et outillage industriels (m\u00eame ventilation que celle du compte 218)": {
                        "account_type": "Accumulated Depreciation",
                        "account_number": "2815"
                    },
                    "Autres immobilisations corporelles (m\u00eame ventilation que celle du compte 218)": {
                        "account_type": "Accumulated Depreciation",
                        "Mali de fusion sur actifs corporels": {
                            "account_type": "Accumulated Depreciation",
                            "account_number": "28187"
                        },
                        "account_number": "2818"
                    },
                    "account_number": "281"
                },
                "Amortissements des immobilisations mises en concession": {
                    "account_number": "282"
                },
                "account_number": "28"
            },
            "D\u00e9pr\u00e9ciations des immobilisations": {
                "D\u00e9pr\u00e9ciations des immobilisations incorporelles": {
                    "Marques,  proc\u00e9d\u00e9s, droits et valeurs similaires": {
                        "account_number": "2905"
                    },
                    "Droit au bail": {
                        "account_number": "2906"
                    },
                    "Fonds commercial": {
                        "account_number": "2907"
                    },
                    "Autres immobilisations incorporelles": {
                        "Mali de fusion sur actifs incorporels": {
                            "account_number": "29081"
                        },
                        "account_number": "2908"
                    },
                    "account_number": "290"
                },
                "D\u00e9pr\u00e9ciations des immobilisations corporelles (m\u00eame ventilation que celle du compte 21)": {
                    "Terrains (autres que terrains de gisement)": {
                        "Mali de fusion sur actifs corporels": {
                            "account_number": "29187"
                        },
                        "account_number": "2911"
                    },
                    "account_number": "291"
                },
                "D\u00e9pr\u00e9ciations des immobilisations mises en concession": {
                    "account_number": "292"
                },
                "D\u00e9pr\u00e9ciations des immobilisations en cours": {
                    "Immobilisations corporelles en cours": {
                        "account_number": "2931"
                    },
                    "Immobilisations incorporelles en cours": {
                        "account_number": "2932"
                    },
                    "account_number": "293"
                },
                "D\u00e9pr\u00e9ciations des participations et cr\u00e9ances rattach\u00e9es \u00e0 des participations": {
                    "Titres de participation": {
                        "account_number": "2961"
                    },
                    "Autres formes de participation": {
                        "account_number": "2966"
                    },
                    "Cr\u00e9ances rattach\u00e9es \u00e0 des participations (m\u00eame ventilation que celle du compte 267)": {
                        "account_number": "2967"
                    },
                    "Cr\u00e9ances rattach\u00e9es \u00e0 des soci\u00e9t\u00e9s en participation (m\u00eame ventilation que celle du compte 268)": {
                        "account_number": "2968"
                    },
                    "account_number": "296"
                },
                "D\u00e9pr\u00e9ciations des autres immobilisations financi\u00e8res": {
                    "Titres immobilis\u00e9s autres que les titres immobilis\u00e9s de l'activit\u00e9 de portefeuille - droit de propri\u00e9t\u00e9": {
                        "account_number": "2971"
                    },
                    "Titres immobilis\u00e9s - droit de cr\u00e9ance (m\u00eame ventilation que celle du compte 272)": {
                        "account_number": "2972"
                    },
                    " Titres immobilis\u00e9s de l'activit\u00e9 de portefuille": {
                        "account_number": "2973"
                    },
                    "Pr\u00eats (m\u00eame ventilation que celle du compte 274)": {
                        "account_number": "2974"
                    },
                    "D\u00e9p\u00f4ts et cautionnements vers\u00e9s (m\u00eame ventilation que celle du compte 275)": {
                        "account_number": "2975"
                    },
                    "Autres cr\u00e9ances immobilis\u00e9es (m\u00eame ventilation que celle du compte 276)": {
                        "Mali de fusion sur actifs financiers": {
                            "account_number": "29787"
                        },
                        "account_number": "2976"
                    },
                    "account_number": "297"
                },
                "account_number": "29"
            },
            "account_number": "2"
        },
        "Comptes de Stocks et En-Cours": {
            "root_type": "Asset",
            "Mati\u00e8res premi\u00e8res (et fournitures)": {
                "Mati\u00e8res (ou groupe) A": {
                    "account_number": "311"
                },
                "Mati\u00e8res (ou groupe) B": {
                    "account_number": "312"
                },
                "Fournitures A, B, C, ...": {
                    "account_number": "317"
                },
                "account_number": "31"
            },
            "Autres approvisionnements": {
                "Mat\u00e8res consommables": {
                    "Mati\u00e8res (ou groupe) C": {
                        "account_number": "3211"
                    },
                    "Mati\u00e8res (ou groupe) D": {
                        "account_number": "3212"
                    },
                    "account_number": "321"
                },
                "Fournitures consommables": {
                    "Combustibles": {
                        "account_number": "3221"
                    },
                    "Produits d'entretien": {
                        "account_number": "3222"
                    },
                    "Fournitures d'atelier et d'usine": {
                        "account_number": "3223"
                    },
                    "Fournitures de magasin": {
                        "account_number": "3224"
                    },
                    "Fournitures de bureau": {
                        "account_number": "3225"
                    },
                    "account_number": "322"
                },
                "Emballages": {
                    "Emballages perdus": {
                        "account_number": "3261"
                    },
                    "Emballages r\u00e9cup\u00e9rables non identifiables": {
                        "account_number": "3265"
                    },
                    "Emballages \u00e0 usage mixte": {
                        "account_number": "3267"
                    },
                    "account_number": "326"
                },
                "account_number": "32"
            },
            "En-cours de production de biens": {
                "Produits en cours": {
                    "Produits en cours P1": {
                        "account_number": "3311"
                    },
                    "Produits en cours P2": {
                        "account_number": "3312"
                    },
                    "account_number": "331"
                },
                "Travaux en cours": {
                    "Travaux en cours T1": {
                        "account_number": "3351"
                    },
                    "Travaux en cours T2": {
                        "account_number": "3352"
                    },
                    "account_number": "335"
                },
                "account_number": "33"
            },
            "En-cours de production de services": {
                "Etudes en cours": {
                    "Etudes en cours E1": {
                        "account_number": "3411"
                    },
                    "Etudes en cours E2": {
                        "account_number": "3412"
                    },
                    "account_number": "341"
                },
                "Prestations de services en cours": {
                    "Prestations de services S1": {
                        "account_number": "3451"
                    },
                    "Prestations de services S2": {
                        "account_number": "3452"
                    },
                    "account_number": "345"
                },
                "account_number": "34"
            },
            "Stocks de produits": {
                "account_type": "Stock",
                "Produits interm\u00e9diaires": {
                    "account_type": "Stock",
                    "Produits interm\u00e9diaires (ou groupe) A": {
                        "account_type": "Stock",
                        "is_group": 1,
                        "account_number": "3511"
                    },
                    "Produits interm\u00e9diaires (ou groupe) B": {
                        "account_type": "Stock",
                        "is_group": 1,
                        "account_number": "3512"
                    },
                    "account_number": "351"
                },
                "Produits finis": {
                    "account_type": "Stock",
                    "Produits finis (ou groupe) A": {
                        "account_type": "Stock",
                        "is_group": 1,
                        "account_number": "3551"
                    },
                    "Produits finis (ou groupe) B": {
                        "account_type": "Stock",
                        "is_group": 1,
                        "account_number": "3552"
                    },
                    "account_number": "355"
                },
                "Produits r\u00e9siduels (ou mati\u00e8res de r\u00e9cup\u00e9ration)": {
                    "account_type": "Stock",
                    "D\u00e9chets": {
                        "account_type": "Stock",
                        "is_group": 1,
                        "account_number": "3581"
                    },
                    "Rebuts": {
                        "account_type": "Stock",
                        "is_group": 1,
                        "account_number": "3585"
                    },
                    "Mati\u00e8res de r\u00e9cup\u00e9ration": {
                        "account_type": "Stock",
                        "is_group": 1,
                        "account_number": "3586"
                    },
                    "account_number": "358"
                },
                "account_number": "35"
            },
            "(Compte \u00e0 ouvrir, le cas \u00e9ch\u00e9ant, sous l'intitul\u00e9 \"stocks provenant d'immobilisations\")": {
                "account_number": "36"
            },
            "Stocks de marchandises": {
                "Marchandises (ou groupe) A": {
                    "account_number": "371"
                },
                "Marchandises (ou groupe) B": {
                    "account_number": "372"
                },
                "account_number": "37"
            },
            "Stocks en voie d'acheminement, mis en d\u00e9p\u00f4t ou donn\u00e9s en consignation (en cas d'inventaire permanent en comptabilit\u00e9 g\u00e9n\u00e9rale)": {
                "account_type": "Stock",
                "account_number": "38"
            },
            "D\u00e9pr\u00e9ciations des stocks et en-cours": {
                "D\u00e9pr\u00e9ciations des mati\u00e8res premi\u00e8res (et fournitures)": {
                    "Mati\u00e8res (ou groupe) A": {
                        "account_number": "3911"
                    },
                    "Mati\u00e8res (ou groupe) B": {
                        "account_number": "3912"
                    },
                    "Fournitures A, B, C, ...": {
                        "account_number": "3917"
                    },
                    "account_number": "391"
                },
                "D\u00e9pr\u00e9ciations des autres approvisionnements": {
                    "Mati\u00e8res consommables (m\u00eame ventilation que celle du compte 321)": {
                        "account_number": "3921"
                    },
                    "Fournitures consommables (m\u00eame ventilation que celle du compte 322)": {
                        "account_number": "3922"
                    },
                    "Emballages (m\u00eame ventilation que celle du compte 326)": {
                        "account_number": "3926"
                    },
                    "account_number": "392"
                },
                "D\u00e9pr\u00e9ciations des en-cours de production de biens": {
                    "Etudes en cours (m\u00eame ventilation que celle du compte 341)": {
                        "account_number": "3931"
                    },
                    "Travaux en cours (m\u00eame ventilation que celle du compte 335)": {
                        "account_number": "3935"
                    },
                    "account_number": "393"
                },
                "D\u00e9pr\u00e9ciations des en-cours de production de services": {
                    "Etudes en cours (m\u00eame ventilation que celle du compte 341)": {
                        "account_number": "3941"
                    },
                    "Prestations de services en cours (m\u00eame ventilation que celle du compte 345)": {
                        "account_number": "3945"
                    },
                    "account_number": "394"
                },
                "D\u00e9pr\u00e9ciations des stocks de produits": {
                    "Produits interm\u00e9diaires (m\u00eame ventilation que celle du compte 351)": {
                        "account_number": "3951"
                    },
                    "Produits finis (m\u00eame ventilation que celle du compte 355)": {
                        "account_number": "3955"
                    },
                    "account_number": "395"
                },
                "D\u00e9pr\u00e9ciations des stocks de marchandises": {
                    "Marchandise (ou groupe) A": {
                        "account_number": "3971"
                    },
                    "Marchandise (ou groupe) B": {
                        "account_number": "3972"
                    },
                    "account_number": "397"
                },
                "account_number": "39"
            },
            "account_number": "3"
        },
        "4-Comptes de Tiers (ACTIF)": {
            "root_type": "Asset",
            "40-Fournisseurs et Comptes Rattach\u00e9s (ACTIF)": {
                "Fournisseurs d\u00e9biteurs": {
                    "Fournisseurs - Avances et acomptes vers\u00e9s sur commandes": {
                        "account_number": "4091"
                    },
                    "Fournisseurs - Cr\u00e9ances pour emballages et mat\u00e9riel \u00e0 rendre": {
                        "account_number": "4096"
                    },
                    "Fournisseurs - Autres avoirs": {
                        "Fournisseurs d'exploitation": {
                            "account_number": "40971"
                        },
                        "Fournisseurs d'immobilisation": {
                            "account_number": "40974"
                        },
                        "account_number": "4097"
                    },
                    "Rabais, remises, ristournes \u00e0 obtenir et autres avoirs non encore re\u00e7us": {
                        "account_number": "4098"
                    },
                    "account_number": "409"
                }
            },
            "41-Clients et comptes rattach\u00e9s (ACTIF)": {
                "account_type": "Receivable",
                "Clients et Comptes rattach\u00e9s": {
                    "account_type": "Receivable",
                    "account_number": "410"
                },
                "Clients": {
                    "account_type": "Receivable",
                    "Clients - Ventes de biens ou de prestations de services": {
                        "account_type": "Receivable",
                        "account_number": "4111"
                    },
                    "Clients - Retenues de garantie": {
                        "account_type": "Receivable",
                        "account_number": "4117"
                    },
                    "account_number": "411"
                },
                "Clients - Effets \u00e0 recevoir": {
                    "account_type": "Receivable",
                    "account_number": "413"
                },
                "Clients douteux ou litigieux": {
                    "account_type": "Receivable",
                    "account_number": "416"
                },
                "Clients - Produits non encore factur\u00e9s": {
                    "account_type": "Receivable",
                    "Clients - Factures \u00e0 \u00e9tablir": {
                        "account_type": "Receivable",
                        "account_number": "4181"
                    },
                    "Clients - Int\u00e9r\u00eats courus": {
                        "account_type": "Receivable",
                        "account_number": "4188"
                    },
                    "account_number": "418"
                }
            },
            "42-Personnel et comptes rattach\u00e9s (ACTIF)": {
                "Personnel - Avances et acomptes": {
                    "account_number": "425"
                }
            },
            "43-S\u00e9curit\u00e9 sociale et autres organismes sociaux (ACTIF)": {
                "S\u00e9curit\u00e9 sociale": {
                    "account_number": "431"
                },
                "Autres organismes sociaux": {
                    "account_number": "437"
                },
                "438-Organismes sociaux - Produits \u00e0 recevoir": {
                    "Produits \u00e0 recevoir": {
                        "account_number": "4387"
                    }
                }
            },
            "44-Etat et autres collectivit\u00e9s publiques (ACTIF)": {
                "Etat - Subventions \u00e0 recevoir": {
                    "Subventions d'investissement": {
                        "account_number": "4411"
                    },
                    "Subventions d'exploitation": {
                        "account_number": "4417"
                    },
                    "Subventions d'\u00e9quilibre": {
                        "account_number": "4418"
                    },
                    "Avances sur subventions": {
                        "account_number": "4419"
                    },
                    "account_number": "441"
                },
                "Op\u00e9rations particuli\u00e8res avec l'Etat, les collectivit\u00e9s publiques, les organismes internationaux": {
                    "Cr\u00e9ances sur l'Etat r\u00e9sultant de la suppression de la r\u00e8gle du d\u00e9calage d'un mois en mati\u00e8re de TVA": {
                        "account_number": "4431"
                    },
                    "Int\u00e9r\u00eats courus sur cr\u00e9ances figurant au compte 4431": {
                        "account_number": "4438"
                    },
                    "account_number": "443"
                },
                "Etat - Taxes sur le chiffre d'affaires (ACTIF)": {
                    "TVA due intracommunautaire": {
                        "account_number": "4452"
                    },
                    "Taxes sur le chiffre d'affaires d\u00e9ductibles": {
                        "TVA sur immobilisations": {
                            "account_number": "44562"
                        },
                        "TVA transf\u00e9r\u00e9e par d'autres entreprises": {
                            "account_number": "44563"
                        },
                        "TVA sur autres biens et services": {
                            "tax_rate": 20,
                            "account_number": "44566"
                        },
                        "Cr\u00e9dit de TVA \u00e0 reporter": {
                            "account_number": "44567"
                        },
                        "Taxes assimil\u00e9es \u00e0 la TVA": {
                            "account_number": "44568"
                        },
                        "account_number": "4456"
                    },
                    "4458-Taxes sur le chiffre d'affaires \u00e0 r\u00e9gulariser ou en attente (ACTIF)": {
                        "Acomptes - R\u00e9gime simplifi\u00e9 d'imposition": {
                            "account_number": "44581"
                        },
                        "Acomptes - R\u00e9gime du forfait": {
                            "account_number": "44582"
                        },
                        "Remboursement de taxes sur le chiffre d'affaires demand\u00e9": {
                            "account_number": "44583"
                        },
                        "Taxes sur le chiffre d'affaires sur factures non parvenues": {
                            "account_number": "44586"
                        }
                    }
                },
                "Etat - Charges \u00e0 payer et produits \u00e0 recevoir": {
                    "Charges fiscales sur cong\u00e9s \u00e0 payer": {
                        "account_number": "4482"
                    },
                    "Charges \u00e0 payer": {
                        "account_number": "4486"
                    },
                    "Produits \u00e0 recevoir": {
                        "account_number": "4487"
                    },
                    "account_number": "448"
                }
            },
            "45-Groupe et associ\u00e9s (ACTIF)": {
                "Associ\u00e9s - Op\u00e9rations sur le capital (ACTIF)": {
                    "456-Apporteurs - Capital appel\u00e9, non vers\u00e9": {
                        "Actionnaires - Capital souscrit et appel\u00e9, non vers\u00e9": {
                            "account_number": "45621"
                        },
                        "Associ\u00e9s - Capital appel\u00e9, non vers\u00e9": {
                            "account_number": "45625"
                        },
                        "account_number": "4562"
                    }
                }
            },
            "46-D\u00e9biteurs divers et cr\u00e9diteurs divers (ACTIF)": {
                "Cr\u00e9ances sur cessions d'immobilisations": {
                    "account_number": "462"
                },
                "Cr\u00e9ances sur cessions de valeurs mobili\u00e8res de placement": {
                    "account_number": "465"
                },
                "467-Autres comptes d\u00e9biteurs ou cr\u00e9diteurs (ACTIF)": {},
                "468-Divers - Charges \u00e0 payer et produits \u00e0 recevoir (ACTIF)": {
                    "Produits \u00e0 recevoir": {
                        "account_number": "4687"
                    }
                }
            },
            "47-Comptes transitoires ou d'attente (ACTIF)": {
                "471-Comptes d'attente (ACTIF)": {
                    "account_type": "Temporary"
                },
                "Diff\u00e9rences de conversion (ACTIF)": {
                    "Diminution des cr\u00e9ances": {
                        "account_number": "4761"
                    },
                    "Augmentation des dettes": {
                        "account_number": "4762"
                    },
                    "Diff\u00e9rences compens\u00e9es par couverture de change": {
                        "account_number": "4768"
                    },
                    "account_number": "476"
                },
                "Autres comptes transitoires (ACTIF)": {
                    "Mali de fusion sur actif circulant": {
                        "account_number": "4781"
                    },
                    "478-Diff\u00e9rences d'\u00e9valuation sur instruments de tr\u00e9sorerie (ACTIF)": {
                        "account_number": "4786"
                    }
                }
            },
            "48-Comptes de r\u00e9gularisation (ACTIF)": {
                "Charges \u00e0 r\u00e9partir sur plusieurs exercices": {
                    "Frais d'\u00e9mission des emprunts": {
                        "account_number": "4816"
                    },
                    "account_number": "481"
                },
                "Charges constat\u00e9es d'avance": {
                    "account_number": "486"
                },
                "488-Comptes de r\u00e9partition p\u00e9riodique des charges et des produits (ACTIF)": {
                    "Charges": {
                        "account_number": "4886"
                    }
                }
            },
            "49-D\u00e9pr\u00e9ciation des comptes de tiers (ACTIF)": {
                "D\u00e9pr\u00e9ciations des comptes clients": {
                    "account_number": "491"
                },
                "D\u00e9pr\u00e9ciations des comptes du groupe et des associ\u00e9s": {
                    "Comptes du groupe": {
                        "account_number": "4951"
                    },
                    "Comptes courants des associ\u00e9s": {
                        "account_number": "4955"
                    },
                    "Op\u00e9rations faites en commun et en GIE": {
                        "account_number": "4958"
                    },
                    "account_number": "495"
                },
                "D\u00e9pr\u00e9ciations des comptes de d\u00e9biteurs divers": {
                    "Cr\u00e9ances sur cessions d'immobilisations": {
                        "account_number": "4962"
                    },
                    "Cr\u00e9ances sur cessions de valeurs mobili\u00e8res de placement": {
                        "account_number": "4965"
                    },
                    "Autres comptes d\u00e9biteurs": {
                        "account_number": "4967"
                    },
                    "account_number": "496"
                }
            }
        },
        "4-Comptes de Tiers (PASSIF)": {
            "root_type": "Liability",
            "40-Fournisseurs et Comptes Rattach\u00e9s (PASSIF)": {
                "account_type": "Payable",
                "Fournisseurs": {
                    "account_type": "Payable",
                    "Fournisseurs - Achats de biens ou de prestations de services": {
                        "account_type": "Payable",
                        "account_number": "4011"
                    },
                    "Fournisseurs - Retenues de garantie": {
                        "account_type": "Payable",
                        "account_number": "4017"
                    },
                    "account_number": "401"
                },
                "Fournisseurs - Effets \u00e0 payer": {
                    "account_type": "Payable",
                    "account_number": "403"
                },
                "Fournisseurs d'immobilisations": {
                    "account_type": "Payable",
                    "Fournisseurs - Achats d'immobilisations": {
                        "account_type": "Payable",
                        "account_number": "4041"
                    },
                    "Fournisseurs d'immobilisations - Retenues de garantie": {
                        "account_type": "Payable",
                        "account_number": "4047"
                    },
                    "account_number": "404"
                },
                "Fournisseurs d'immobilisations - Effets \u00e0 payer": {
                    "account_type": "Payable",
                    "account_number": "405"
                },
                "Fournisseurs - Factures non parvenues": {
                    "account_type": "Stock Received But Not Billed",
                    "Fournisseurs": {
                        "account_type": "Stock Received But Not Billed",
                        "account_number": "4081"
                    },
                    "Fournisseurs d'immobilisations": {
                        "account_type": "Stock Received But Not Billed",
                        "account_number": "4084"
                    },
                    "Fournisseurs - Int\u00e9r\u00eats courus": {
                        "account_type": "Stock Received But Not Billed",
                        "account_number": "4088"
                    },
                    "account_number": "408"
                }
            },
            "41-Clients et comptes rattach\u00e9s (PASSIF)": {
                "Clients cr\u00e9diteurs": {
                    "Clients - Avances et acomptes re\u00e7us sur commandes": {
                        "account_number": "4191"
                    },
                    "Clients - Dettes pour emballages et mat\u00e9riels consign\u00e9s": {
                        "account_number": "4196"
                    },
                    "Clients - Autres avoirs": {
                        "account_number": "4197"
                    },
                    "Rabais, remises, ristournes \u00e0 accorder et autres avoirs \u00e0 \u00e9tablir": {
                        "account_number": "4198"
                    },
                    "account_number": "419"
                }
            },
            "42-Personnel et comptes rattach\u00e9s (PASSIF)": {
                "Personnel - R\u00e9mun\u00e9rations dues": {
                    "account_number": "421"
                },
                "Comit\u00e9s d'entreprises, d'\u00e9tablissement...": {
                    "account_number": "422"
                },
                "Participation des salari\u00e9s aux r\u00e9sultats": {
                    "R\u00e9serve sp\u00e9ciale": {
                        "account_number": "4246"
                    },
                    "Comptes courants": {
                        "account_number": "4248"
                    },
                    "account_number": "424"
                },
                "Personnel - D\u00e9p\u00f4ts": {
                    "account_number": "426"
                },
                "Personnel - Oppositions": {
                    "account_number": "427"
                },
                "Personnel - Charges \u00e0 payer et produits \u00e0 recevoir": {
                    "Dettes provisionn\u00e9es pour cong\u00e9s \u00e0 payer": {
                        "account_number": "4282"
                    },
                    "Dettes provisionn\u00e9es pour participation des salari\u00e9s aux r\u00e9sultats": {
                        "account_number": "4284"
                    },
                    "Autres charges \u00e0 payer": {
                        "account_number": "4286"
                    },
                    "Produits \u00e0 recevoir": {
                        "account_number": "4287"
                    },
                    "account_number": "428"
                }
            },
            "43-S\u00e9curit\u00e9 sociale et autres organismes sociaux (PASSIF)": {
                "438-Organismes sociaux - Charges \u00e0 payer": {
                    "Charges sociales sur cong\u00e9s \u00e0 payer": {
                        "account_number": "4382"
                    },
                    "Autres charges \u00e0 payer": {
                        "account_number": "4386"
                    }
                }
            },
            "44-Etat et autres collectivit\u00e9s publiques (PASSIF)": {
                "Etat - Imp\u00f4ts et taxes recouvrables sur des tiers": {
                    "Obligataires": {
                        "account_number": "4424"
                    },
                    "Associ\u00e9s": {
                        "account_number": "4425"
                    },
                    "account_number": "442"
                },
                "Etat - Imp\u00f4ts sur les b\u00e9n\u00e9fices": {
                    "account_number": "444"
                },
                "Etat - Taxes sur le chiffre d'affaires (PASSIF)": {
                    "Taxes sur le chiffre d'affaires \u00e0 d\u00e9caisser": {
                        "TVA \u00e0 d\u00e9caisser": {
                            "account_number": "44551"
                        },
                        "Taxes assimil\u00e9es \u00e0 la TVA": {
                            "account_number": "44558"
                        },
                        "account_number": "4455"
                    },
                    "Taxes sur le chiffre d'affaires collect\u00e9es par l'entreprise": {
                        "TVA collect\u00e9e": {
                            "account_type": "Tax",
                            "is_group": 1,
                            "account_number": "44571"
                        },
                        "Taxes assimil\u00e9es \u00e0 la TVA": {
                            "account_number": "44578"
                        },
                        "account_number": "4457"
                    },
                    "4458-Taxes sur le chiffre d'affaires \u00e0 r\u00e9gulariser ou en attente (PASSIF)": {
                        "TVA r\u00e9cup\u00e9r\u00e9e  d'avance": {
                            "account_number": "44584"
                        },
                        "Taxes sur le chiffre d'affaires sur factures \u00e0 \u00e9tablir": {
                            "account_number": "44587"
                        }
                    }
                },
                "Obligations cautionn\u00e9es": {
                    "account_number": "446"
                },
                "Autres imp\u00f4ts, taxes et versements assimil\u00e9s": {
                    "account_number": "447"
                },
                "Quotas d'\u00e9mission \u00e0 acqu\u00e9rir": {
                    "account_number": "449"
                }
            },
            "45-Groupe et associ\u00e9s (PASSIF)": {
                "Groupe (PASSIF)": {
                    "account_number": "451"
                },
                "Associ\u00e9s - Comptes courants (PASSIF)": {
                    "Principal (PASSIF)": {
                        "account_number": "4551"
                    },
                    "Int\u00e9r\u00eats courus (PASSIF)": {
                        "account_number": "4558"
                    },
                    "account_number": "455"
                },
                "Associ\u00e9s - Op\u00e9rations sur le capital (PASSIF)": {
                    "456-Associ\u00e9s - Comptes d'apport en soci\u00e9t\u00e9": {
                        "Apports en nature": {
                            "account_number": "45611"
                        },
                        "Apports en num\u00e9raire": {
                            "account_number": "45615"
                        },
                        "account_number": "4561"
                    },
                    "Associ\u00e9s - Versements re\u00e7us sur augmentation de capital": {
                        "account_number": "4563"
                    },
                    "Associ\u00e9s - Versements anticip\u00e9s": {
                        "account_number": "4564"
                    },
                    "Actionnaires d\u00e9faillants": {
                        "account_number": "4566"
                    },
                    "Associ\u00e9s - Capital \u00e0 rembourser": {
                        "account_number": "4567"
                    }
                },
                "Associ\u00e9s - Dividendes \u00e0 payer": {
                    "account_number": "457"
                },
                "Associ\u00e9s - Op\u00e9rations faites en commun et en GIE": {
                    "Op\u00e9rations courantes": {
                        "account_number": "4581"
                    },
                    "Int\u00e9r\u00eats courus": {
                        "account_number": "4588"
                    },
                    "account_number": "458"
                }
            },
            "46-D\u00e9biteurs divers et cr\u00e9diteurs divers (PASSIF)": {
                "Dettes sur acquisitions de valeurs mobili\u00e8res de placement": {
                    "account_number": "464"
                },
                "467-Autres comptes d\u00e9biteurs ou cr\u00e9diteurs (PASSIF)": {},
                "468-Divers - Charges \u00e0 payer et produits \u00e0 recevoir (PASSIF)": {
                    "Charges \u00e0 payer": {
                        "account_number": "4686"
                    }
                }
            },
            "47-Comptes transitoires ou d'attente (PASSIF)": {
                "471-Comptes d'attente (PASSIF)": {
                    "account_type": "Temporary"
                },
                "Diff\u00e9rences de conversion (PASSIF)": {
                    "Augmentation des cr\u00e9ances": {
                        "account_number": "4771"
                    },
                    "Diminution des dettes": {
                        "account_number": "4772"
                    },
                    "Diff\u00e9rences compens\u00e9es par couverture de change": {
                        "account_number": "4778"
                    },
                    "account_number": "477"
                },
                "478-Autres comptes transitoires (PASSIF)": {
                    "Diff\u00e9rences d'\u00e9valuation sur instruments de tr\u00e9sorerie (PASSIF)": {
                        "account_number": "4787"
                    }
                }
            },
            "48-Comptes de r\u00e9gularisation (PASSIF)": {
                "Produits constat\u00e9s d'avance": {
                    "account_number": "487"
                },
                "448-Comptes de r\u00e9partition p\u00e9riodique des charges et des produits (PASSIF)": {
                    "Produits": {
                        "account_number": "4887"
                    }
                }
            }
        },
        "Comptes Financiers": {
            "root_type": "Asset",
            "Valeurs mobili\u00e8res de placement": {
                "Parts dans des entreprises li\u00e9es": {
                    "account_number": "501"
                },
                "Actions propres": {
                    "Actions destin\u00e9es \u00e0 \u00eatre attribu\u00e9es aux employ\u00e9s et affect\u00e9es \u00e0 des plans d\u00e9termin\u00e9s": {
                        "account_number": "5021"
                    },
                    "Actions disponibles pour \u00eatre attribu\u00e9es aux employ\u00e9s ou pour la r\u00e9gularisation des cours de bourse": {
                        "account_number": "5022"
                    },
                    "account_number": "502"
                },
                "Actions": {
                    "Titres cot\u00e9s": {
                        "account_number": "5031"
                    },
                    "Titres non cot\u00e9s": {
                        "account_number": "5035"
                    },
                    "account_number": "503"
                },
                "Autres titres conf\u00e9rant un droit de propri\u00e9t\u00e9": {
                    "account_number": "504"
                },
                "Obligations et bons \u00e9mis par la soci\u00e9t\u00e9 et rachet\u00e9s par elle": {
                    "account_number": "505"
                },
                "Obligations": {
                    "Titres cot\u00e9s": {
                        "account_number": "5061"
                    },
                    "Titres non cot\u00e9s": {
                        "account_number": "5065"
                    },
                    "account_number": "506"
                },
                "Bons du Tr\u00e9sor et bons de caisse \u00e0 court terme": {
                    "account_number": "507"
                },
                "Autres valeurs mobili\u00e8res de placement et autres cr\u00e9ances assimil\u00e9es": {
                    "Autres valeurs mobili\u00e8res": {
                        "account_number": "5081"
                    },
                    "Bons de souscription": {
                        "account_number": "5082"
                    },
                    "Int\u00e9r\u00eats courus sur obligations, bons et valeurs assimil\u00e9es": {
                        "account_number": "5088"
                    },
                    "account_number": "508"
                },
                "Versements restant \u00e0 effectuer sur valeurs mobili\u00e8res de placement non lib\u00e9r\u00e9es": {
                    "account_number": "509"
                },
                "account_number": "50"
            },
            "Banques, \u00e9tablissements financiers et assimil\u00e9s": {
                "Valeurs \u00e0 l'encaissement": {
                    "Coupons \u00e9chus \u00e0 l'encaissement": {
                        "account_number": "5111"
                    },
                    "Ch\u00e8ques \u00e0 encaisser": {
                        "account_number": "5112"
                    },
                    "Effets \u00e0 l'encaissement": {
                        "account_number": "5113"
                    },
                    "Effets \u00e0 l'escompte": {
                        "account_number": "5114"
                    },
                    "account_number": "511"
                },
                "Banques": {
                    "account_type": "Bank",
                    "Comptes en monnaie nationale": {
                        "account_type": "Bank",
                        "account_number": "5121"
                    },
                    "Comptes en devises": {
                        "account_type": "Bank",
                        "account_number": "5124"
                    },
                    "account_number": "512"
                },
                "Ch\u00e8ques postaux": {
                    "account_number": "514"
                },
                "\"Caisses\" du Tr\u00e9sor et des \u00e9tablissements publics": {
                    "account_number": "515"
                },
                "Soci\u00e9t\u00e9s de bourse": {
                    "account_number": "516"
                },
                "Autres organismes financiers": {
                    "account_number": "517"
                },
                "Int\u00e9r\u00eats courus": {
                    "Int\u00e9r\u00eats courus \u00e0 payer": {
                        "account_number": "5181"
                    },
                    "Int\u00e9r\u00eats courus \u00e0 recevoir": {
                        "account_number": "5188"
                    },
                    "account_number": "518"
                },
                "Concours bancaires courants": {
                    "Cr\u00e9dit de mobilisation des cr\u00e9ances commerciales (CMCC)": {
                        "account_number": "5191"
                    },
                    "Mobilisation de cr\u00e9ances n\u00e9es \u00e0 l'\u00e9tranger": {
                        "account_number": "5193"
                    },
                    "Int\u00e9r\u00eats courus sur concours bancaires courants": {
                        "account_number": "5198"
                    },
                    "account_number": "519"
                },
                "account_number": "51"
            },
            "Instruments de tr\u00e9sorerie": {
                "is_group": 1,
                "account_number": "52"
            },
            "Caisse": {
                "account_type": "Cash",
                "Caisse si\u00e8ge social": {
                    "account_type": "Cash",
                    "Caisse en monnaie nationale": {
                        "account_type": "Cash",
                        "account_number": "5311"
                    },
                    "Caisse en devises": {
                        "account_type": "Cash",
                        "account_number": "5314"
                    },
                    "account_number": "531"
                },
                "Caisse succursale (ou usine) A": {
                    "account_type": "Cash",
                    "account_number": "532"
                },
                "Caisse succursale (ou usine) B": {
                    "account_type": "Cash",
                    "account_number": "533"
                },
                "account_number": "53"
            },
            "R\u00e9gies d'avance et accr\u00e9ditifs": {
                "is_group": 1,
                "account_number": "54"
            },
            "Virements internes": {
                "is_group": 1,
                "account_number": "58"
            },
            "D\u00e9pr\u00e9ciations des comptes financiers": {
                "D\u00e9pr\u00e9ciations des valeurs mobili\u00e8res de placement": {
                    "Actions": {
                        "account_number": "5903"
                    },
                    "Autres titres conf\u00e9rant un droit de propri\u00e9t\u00e9": {
                        "account_number": "5904"
                    },
                    "Obligations": {
                        "account_number": "5906"
                    },
                    "Autres valeurs mobili\u00e8res de placement et cr\u00e9ances assimil\u00e9es": {
                        "account_number": "5908"
                    },
                    "account_number": "590"
                },
                "account_number": "59"
            },
            "account_number": "5"
        },
        "Comptes de Charges": {
            "root_type": "Expense",
            "Achats (sauf 603)": {
                "Achats stock\u00e9s - Mati\u00e8res premi\u00e8res (et fournitures)": {
                    "account_type": "Cost of Goods Sold",
                    "Mati\u00e8res (ou groupe) A": {
                        "account_type": "Cost of Goods Sold",
                        "account_number": "6011"
                    },
                    "Mati\u00e8res (ou groupe) B": {
                        "account_type": "Cost of Goods Sold",
                        "account_number": "6012"
                    },
                    "Fournitures A, B, C...": {
                        "account_type": "Cost of Goods Sold",
                        "account_number": "6017"
                    },
                    "account_number": "601"
                },
                "Achats stock\u00e9s - Autres approvisionnements": {
                    "account_type": "Cost of Goods Sold",
                    "Mati\u00e8res consommables": {
                        "account_type": "Cost of Goods Sold",
                        "Mati\u00e8res (ou groupe) C": {
                            "account_type": "Cost of Goods Sold",
                            "account_number": "60211"
                        },
                        "Mati\u00e8res (ou groupe) D": {
                            "account_type": "Cost of Goods Sold",
                            "account_number": "60212"
                        },
                        "account_number": "6021"
                    },
                    "Fournitures consommables": {
                        "account_type": "Cost of Goods Sold",
                        "Combustibles": {
                            "account_type": "Cost of Goods Sold",
                            "account_number": "60221"
                        },
                        "Produits d'entretien": {
                            "account_type": "Cost of Goods Sold",
                            "account_number": "60222"
                        },
                        "Fournitures d'atelier et d'usine": {
                            "account_type": "Cost of Goods Sold",
                            "account_number": "60223"
                        },
                        "Fournitures de magasin": {
                            "account_type": "Cost of Goods Sold",
                            "account_number": "60224"
                        },
                        "Fournitures de bureau": {
                            "account_type": "Cost of Goods Sold",
                            "account_number": "60225"
                        },
                        "account_number": "6022"
                    },
                    "Emballages": {
                        "account_type": "Cost of Goods Sold",
                        "Emballages perdus": {
                            "account_type": "Cost of Goods Sold",
                            "account_number": "60261"
                        },
                        "Emballages r\u00e9cup\u00e9rables non identifiables": {
                            "account_type": "Cost of Goods Sold",
                            "account_number": "60265"
                        },
                        "Emballages \u00e0 usage mixte": {
                            "account_type": "Cost of Goods Sold",
                            "account_number": "60267"
                        },
                        "account_number": "6026"
                    },
                    "account_number": "602"
                },
                "Variations des stocks (approvisionnements et marchandises)": {
                    "account_type": "Stock Adjustment",
                    "Variation des stocks de mati\u00e8res premi\u00e8res (et fournitures)": {
                        "account_type": "Stock Adjustment",
                        "account_number": "6031"
                    },
                    "Variation des stocks des autres approvisionnements": {
                        "account_type": "Stock Adjustment",
                        "account_number": "6032"
                    },
                    "Variation des stocks de marchandises": {
                        "account_type": "Stock Adjustment",
                        "account_number": "6037"
                    },
                    "account_number": "603"
                },
                "Achats d'\u00e9tudes et prestations de service": {
                    "account_type": "Cost of Goods Sold",
                    "account_number": "604"
                },
                "Achats de mat\u00e9riel, \u00e9quipements et travaux": {
                    "account_type": "Cost of Goods Sold",
                    "account_number": "605"
                },
                "Achats non stock\u00e9s de mati\u00e8res et founitures": {
                    "account_type": "Cost of Goods Sold",
                    "Fournitures non stockables (eau, \u00e9nergie...)": {
                        "account_type": "Cost of Goods Sold",
                        "account_number": "6061"
                    },
                    "Fournitures d'entretien et de petit \u00e9quipement": {
                        "account_type": "Cost of Goods Sold",
                        "account_number": "6063"
                    },
                    "Fournitures administratives": {
                        "account_type": "Cost of Goods Sold",
                        "account_number": "6064"
                    },
                    "Autres mati\u00e8res et fournitures": {
                        "account_type": "Cost of Goods Sold",
                        "account_number": "6068"
                    },
                    "account_number": "606"
                },
                "Achats de marchandises": {
                    "account_type": "Cost of Goods Sold",
                    "Marchandises (ou groupe) A": {
                        "account_type": "Cost of Goods Sold",
                        "account_number": "6071"
                    },
                    "Marchandises (ou groupe) B": {
                        "account_type": "Cost of Goods Sold",
                        "account_number": "6072"
                    },
                    "account_number": "607"
                },
                "(Compte r\u00e9serv\u00e9, le cas \u00e9ch\u00e9ant, \u00e0 la recapitulation des Frais accessoires incorpor\u00e9s aux achats)": {
                    "account_type": "Expenses Included In Valuation",
                    "account_number": "608"
                },
                "Rabais, remises et ristournes obtenus sur achats": {
                    "Rabais, remises et ristournes obtenus sur achats - de mati\u00e8res premi\u00e8res (et fournitures)": {
                        "account_number": "6091"
                    },
                    "Rabais, remises et ristournes obtenus sur achats - d'autres approvisionnements stock\u00e9s": {
                        "account_number": "6092"
                    },
                    "Rabais, remises et ristournes obtenus sur achats - d'\u00e9tudes et prestations de services": {
                        "account_number": "6094"
                    },
                    "Rabais, remises et ristournes obtenus sur achats - de mat\u00e9riel, \u00e9quipements et travaux": {
                        "account_number": "6095"
                    },
                    "Rabais, remises et ristournes obtenus sur achats - d'approvisionnements non stock\u00e9s": {
                        "account_number": "6096"
                    },
                    "Rabais, remises et ristournes obtenus sur achats - de marchandises": {
                        "account_number": "6097"
                    },
                    "Rabais, remises et ristournes non affect\u00e9s": {
                        "account_number": "6098"
                    },
                    "account_number": "609"
                },
                "account_number": "60"
            },
            "Services ext\u00e9rieurs": {
                "Sous-traitance g\u00e9n\u00e9rale": {
                    "account_number": "611"
                },
                "Redevances de cr\u00e9dit-bail": {
                    "Cr\u00e9dit-bail mobilier": {
                        "account_number": "6122"
                    },
                    "Cr\u00e9dit-bail immobilier": {
                        "account_number": "6125"
                    },
                    "account_number": "612"
                },
                "Locations": {
                    "Locations immobili\u00e8res": {
                        "account_number": "6132"
                    },
                    "Locations mobili\u00e8res": {
                        "account_number": "6135"
                    },
                    "Malis sur emballages": {
                        "account_number": "6136"
                    },
                    "account_number": "613"
                },
                "Charges locatives et de copropri\u00e9t\u00e9": {
                    "account_number": "614"
                },
                "Entretiens et r\u00e9parations": {
                    "Entretiens et r\u00e9parations - sur biens immobiliers": {
                        "account_number": "6152"
                    },
                    "Entretiens et r\u00e9parations - sur biens mobiliers": {
                        "account_number": "6155"
                    },
                    "Maintenance": {
                        "account_number": "6156"
                    },
                    "account_number": "615"
                },
                "Primes d'assurance": {
                    "Multirisques": {
                        "account_number": "6161"
                    },
                    "Assurance obligatoire dommage construction": {
                        "account_number": "6162"
                    },
                    "Assurance-transport": {
                        "Assurance-transport - sur achats": {
                            "account_number": "61636"
                        },
                        "Assurance-transport - sur ventes": {
                            "account_number": "61637"
                        },
                        "Assurance-transport - sur autres biens": {
                            "account_number": "61638"
                        },
                        "account_number": "6163"
                    },
                    "Risques d'exploitation": {
                        "account_number": "6164"
                    },
                    "Insolvabilit\u00e9 clients": {
                        "account_number": "6165"
                    },
                    "account_number": "616"
                },
                "Etudes et recherches": {
                    "account_number": "617"
                },
                "Divers": {
                    "Documentation g\u00e9n\u00e9rale": {
                        "account_number": "6181"
                    },
                    "Documentation technique": {
                        "account_number": "6183"
                    },
                    "Frais de colloques, s\u00e9minaires, conf\u00e9rences": {
                        "account_number": "6185"
                    },
                    "account_number": "618"
                },
                "Rabais, remises et ristournes obtenus sur services ext\u00e9rieurs": {
                    "account_number": "619"
                },
                "account_number": "61"
            },
            "Autres services ext\u00e9rieurs": {
                "Personnel ext\u00e9rieur \u00e0 l'entreprise": {
                    "Personnel int\u00e9rimaire": {
                        "account_number": "6211"
                    },
                    "Personnel d\u00e9tach\u00e9 ou pr\u00eat\u00e9 \u00e0 l'entreprise": {
                        "account_number": "6214"
                    },
                    "account_number": "621"
                },
                "R\u00e9mun\u00e9rations d'interm\u00e9diaires et honoraires": {
                    "Commissions et courtages sur achats": {
                        "account_number": "6221"
                    },
                    "Commissions et courtages sur ventes": {
                        "account_number": "6222"
                    },
                    "R\u00e9mun\u00e9rations des transitaires": {
                        "account_number": "6224"
                    },
                    "R\u00e9mun\u00e9rations d'affacturage": {
                        "account_number": "6225"
                    },
                    "Honoraires": {
                        "account_number": "6226"
                    },
                    "Frais d'actes et de contentieux": {
                        "account_number": "6227"
                    },
                    "Divers": {
                        "account_number": "6228"
                    },
                    "account_number": "622"
                },
                "Publicit\u00e9, publications, relations publiques": {
                    "Annonces et insertions": {
                        "account_number": "6231"
                    },
                    "Echantillons": {
                        "account_number": "6232"
                    },
                    "Foires et expositions": {
                        "account_number": "6233"
                    },
                    "Cadeaux \u00e0 la client\u00e8le": {
                        "account_number": "6234"
                    },
                    "Primes": {
                        "account_number": "6235"
                    },
                    "Catalogues et imprim\u00e9s": {
                        "account_number": "6236"
                    },
                    "Publications": {
                        "account_number": "6237"
                    },
                    "Divers (pourboires, dons courants...)": {
                        "account_number": "6238"
                    },
                    "account_number": "623"
                },
                "Transports de biens et transports collectifs du personnel": {
                    "Transports sur achats": {
                        "account_number": "6241"
                    },
                    "Transports sur ventes": {
                        "account_type": "Chargeable",
                        "account_number": "6242"
                    },
                    "Transports entre \u00e9tablissements ou chantiers": {
                        "account_number": "6243"
                    },
                    "Transports administratifs": {
                        "account_number": "6244"
                    },
                    "Transports collectifs du personnel": {
                        "account_number": "6247"
                    },
                    "Divers": {
                        "account_number": "6248"
                    },
                    "account_number": "624"
                },
                "D\u00e9placements, missions et r\u00e9ceptions": {
                    "Voyages et d\u00e9placements": {
                        "account_number": "6251"
                    },
                    "Frais de d\u00e9m\u00e9nagement": {
                        "account_number": "6255"
                    },
                    "Missions": {
                        "account_number": "6256"
                    },
                    "R\u00e9ceptions": {
                        "account_number": "6257"
                    },
                    "account_number": "625"
                },
                "Frais postaux et de t\u00e9l\u00e9communications": {
                    "account_number": "626"
                },
                "Services bancaires et assimil\u00e9s": {
                    "Frais sur titres (achat, vente, garde)": {
                        "account_number": "6271"
                    },
                    "Commissions et frais sur \u00e9mission d'emprunts": {
                        "account_number": "6272"
                    },
                    "Frais sur effets": {
                        "account_number": "6275"
                    },
                    "Location de coffres": {
                        "account_number": "6276"
                    },
                    "Autres frais et commissions sur prestations de services": {
                        "account_number": "6278"
                    },
                    "account_number": "627"
                },
                "Divers": {
                    "Concours divers (cotisations...)": {
                        "account_number": "6281"
                    },
                    "Frais de recrutement de personnel": {
                        "account_number": "6284"
                    },
                    "account_number": "628"
                },
                "Rabais, remises et ristournes obtenus sur autres services ext\u00e9rieurs": {
                    "account_number": "629"
                },
                "account_number": "62"
            },
            "Imp\u00f4ts, taxes et versements assimil\u00e9s": {
                "Imp\u00f4ts, taxes et versements assimil\u00e9s sur r\u00e9mun\u00e9rations (administrations des imp\u00f4ts)": {
                    "Taxes sur les salaires": {
                        "account_number": "6311"
                    },
                    "Taxe d'apprentissage": {
                        "account_number": "6312"
                    },
                    "Participation des employeurs \u00e0 la formation professionnelle continue": {
                        "account_number": "6313"
                    },
                    "Cotisation pour d\u00e9faut d'investissement obligatoire dans la construction": {
                        "account_number": "6314"
                    },
                    "Autres": {
                        "account_number": "6318"
                    },
                    "account_number": "631"
                },
                "Imp\u00f4ts, taxes et versements assimil\u00e9s sur r\u00e9mun\u00e9rations (autres organismes)": {
                    "Versement de transport": {
                        "account_number": "6331"
                    },
                    "Allocations logement": {
                        "account_number": "6332"
                    },
                    "Participation des employeurs \u00e0 la formation professionnelle continue": {
                        "account_number": "6333"
                    },
                    "Participation des employeurs \u00e0 l'effort de construction": {
                        "account_number": "6334"
                    },
                    "Versements lib\u00e9ratoires ouvrant droit \u00e0 l'\u00e9xon\u00e9ration de la taxe d'apprentissage": {
                        "account_number": "6335"
                    },
                    "Autres": {
                        "account_number": "6338"
                    },
                    "account_number": "633"
                },
                "Autres imp\u00f4ts, taxes et versements assimil\u00e9s (administrations des imp\u00f4ts)": {
                    "Imp\u00f4ts directs (sauf imp\u00f4ts sur les b\u00e9n\u00e9fices)": {
                        "Contribution \u00e9conomique territoriale": {
                            "account_number": "63511"
                        },
                        "Taxes fonci\u00e8res": {
                            "account_number": "63512"
                        },
                        "Autres imp\u00f4ts locaux": {
                            "account_number": "63513"
                        },
                        "Taxe sur les v\u00e9hicules des soci\u00e9t\u00e9s": {
                            "account_number": "63514"
                        },
                        "account_number": "6351"
                    },
                    "Taxes sur le chiffre d'affaires non r\u00e9cup\u00e9rables": {
                        "account_number": "6352"
                    },
                    "Imp\u00f4ts indirects": {
                        "account_number": "6353"
                    },
                    "Droits d'enregistrement et de timbre": {
                        "Droits de mutation": {
                            "account_number": "63541"
                        },
                        "account_number": "6354"
                    },
                    "Autres droits": {
                        "account_number": "6358"
                    },
                    "account_number": "635"
                },
                "Autres imp\u00f4ts, taxes et versements assimil\u00e9s (autres organismes)": {
                    "Contribution sociale de solidarit\u00e9 \u00e0 la charge des soci\u00e9t\u00e9s": {
                        "account_number": "6371"
                    },
                    "Taxes per\u00e7ues par les organismes publics internationaux": {
                        "account_number": "6372"
                    },
                    "Imp\u00f4ts et taxes exigibles \u00e0 l'\u00e9tranger": {
                        "account_number": "6374"
                    },
                    "Taxes diverses": {
                        "account_number": "6378"
                    },
                    "account_number": "637"
                },
                "account_number": "63"
            },
            "Charges de personnel": {
                "R\u00e9mun\u00e9rations du personnel": {
                    "Salaires, appointements": {
                        "account_number": "6411"
                    },
                    "Cong\u00e9s pay\u00e9s": {
                        "account_number": "6412"
                    },
                    "Primes et gratifications": {
                        "account_number": "6413"
                    },
                    "Indemnit\u00e9s et avantages divers": {
                        "account_number": "6414"
                    },
                    "Suppl\u00e9ment familial": {
                        "account_number": "6415"
                    },
                    "account_number": "641"
                },
                "R\u00e9mun\u00e9ration du travail de l'exploitant": {
                    "account_number": "644"
                },
                "Charges de s\u00e9curit\u00e9 sociale et de pr\u00e9voyance": {
                    "Cotisations \u00e0 l'URSSAF": {
                        "account_number": "6451"
                    },
                    "Cotisations aux mutuelles": {
                        "account_number": "6452"
                    },
                    "Cotisations aux caisses de retraites": {
                        "account_number": "6453"
                    },
                    "Cotisations aux ASSEDIC": {
                        "account_number": "6454"
                    },
                    "account_number": "645"
                },
                "Cotisations sociales personnelles de l'exploitant": {
                    "account_number": "646"
                },
                "Autres charges sociales": {
                    "is_group": 1,
                    "account_number": "647"
                },
                "Autres charges de personnel": {
                    "account_number": "648"
                },
                "account_number": "64"
            },
            "Autres charges de gestion courante": {
                "Redevances pour concessions, brevets, licences, marques, proc\u00e9d\u00e9s, logiciels, droits et valeurs similaires": {
                    "Redevances pour concessions, brevets, licences, marques, proc\u00e9d\u00e9s, logiciels": {
                        "account_number": "6511"
                    },
                    "Droits d'auteur et de reproduction": {
                        "account_number": "6516"
                    },
                    "Autres droits et valeurs similaires": {
                        "account_number": "6518"
                    },
                    "account_number": "651"
                },
                "Jetons de pr\u00e9sence": {
                    "account_number": "653"
                },
                "Pertes sur cr\u00e9ances irr\u00e9couvrables": {
                    "Cr\u00e9ances de l'exercice": {
                        "account_number": "6541"
                    },
                    "Cr\u00e9ances des exercices ant\u00e9rieurs": {
                        "account_number": "6544"
                    },
                    "account_number": "654"
                },
                "Quotes-parts de r\u00e9sultat sur op\u00e9rations faites en commun": {
                    "Quote-part de b\u00e9n\u00e9fice transf\u00e9r\u00e9e (comptabilit\u00e9 du g\u00e9rant)": {
                        "account_number": "6551"
                    },
                    "Quote-part de perte support\u00e9e (comptabilit\u00e9 des associ\u00e9s non g\u00e9rants)": {
                        "account_number": "6555"
                    },
                    "account_number": "655"
                },
                "Pertes de change sur cr\u00e9ances et dettes commerciales": {
                    "account_number": "656"
                },
                "Charges diverses de gestion courante": {
                    "account_number": "658"
                },
                "account_number": "65"
            },
            "Charges financi\u00e8res": {
                "Charges d'int\u00e9r\u00eats": {
                    "Int\u00e9r\u00eats des emprunts et dettes": {
                        "Int\u00e9r\u00eats des emprunts et dettes - des emprunts et dettes assimil\u00e9es": {
                            "account_number": "66116"
                        },
                        "Int\u00e9r\u00eats des emprunts et dettes - des dettes rattach\u00e9es \u00e0 des participations": {
                            "account_number": "66117"
                        },
                        "account_number": "6611"
                    },
                    "Charges de la fiducie, r\u00e9sultat de la p\u00e9riode": {
                        "account_number": "6612"
                    },
                    "Int\u00e9r\u00eats des comptes courants et des d\u00e9p\u00f4ts cr\u00e9diteurs": {
                        "account_number": "6615"
                    },
                    "Int\u00e9r\u00eats bancaires et sur op\u00e9rations de financement (escompte...)": {
                        "account_number": "6616"
                    },
                    "Int\u00e9r\u00eats des obligations cautionn\u00e9es": {
                        "account_number": "6617"
                    },
                    "Int\u00e9r\u00eats des autres dettes": {
                        "Int\u00e9r\u00eats des autres dettes - des dettes commerciales": {
                            "account_number": "66181"
                        },
                        "Int\u00e9r\u00eats des autres dettes - des dettes diverses": {
                            "account_number": "66188"
                        },
                        "account_number": "6618"
                    },
                    "account_number": "661"
                },
                "Pertes sur cr\u00e9ances li\u00e9es \u00e0 des participations": {
                    "account_number": "664"
                },
                "Escomptes accord\u00e9s": {
                    "account_number": "665"
                },
                "Pertes de change financi\u00e8res": {
                    "account_type": "Round Off",
                    "account_number": "666"
                },
                "Charges nettes sur cessions de valeurs mobili\u00e8res de placement": {
                    "account_number": "667"
                },
                "Autres charges financi\u00e8res": {
                    "account_number": "668"
                },
                "account_number": "66"
            },
            "Charges exceptionnelles": {
                "Charges exceptionnelles sur op\u00e9rations de gestion": {
                    "P\u00e9nalit\u00e9s sur march\u00e9s (et d\u00e9dits pay\u00e9s sur achats et ventes)": {
                        "account_number": "6711"
                    },
                    "P\u00e9nalit\u00e9s, amendes fiscales et p\u00e9nales": {
                        "account_number": "6712"
                    },
                    "Dons, lib\u00e9ralit\u00e9s": {
                        "account_number": "6713"
                    },
                    "Cr\u00e9ances devenues irr\u00e9couvrables dans l'exercice": {
                        "account_number": "6714"
                    },
                    "Subventions accord\u00e9es": {
                        "account_number": "6715"
                    },
                    "Rappel d'imp\u00f4ts (autres qu'imp\u00f4ts sur les b\u00e9n\u00e9fices)": {
                        "account_number": "6717"
                    },
                    "Autres charges exceptionnelles sur op\u00e9rations de gestion": {
                        "account_number": "6718"
                    },
                    "account_number": "671"
                },
                "(Compte \u00e0 la disposition des entit\u00e9s pour enregistrer, en cours d'exercice, les charges sur exercices ant\u00e9rieurs)": {
                    "account_number": "672"
                },
                "Op\u00e9rations de constitution ou liquidation des fiducies": {
                    "Op\u00e9rations li\u00e9es \u00e0 la constitution de la fiducie - transfert des \u00e9l\u00e9ments": {
                        "account_number": "6741"
                    },
                    "Op\u00e9rations li\u00e9es \u00e0 la liquidation de la fiducie": {
                        "account_number": "6742"
                    },
                    "account_number": "674"
                },
                "Valeurs comptables des \u00e9l\u00e9ments d'actif c\u00e9d\u00e9s": {
                    "Immobilisations incorporelles": {
                        "account_number": "6751"
                    },
                    "Immobilisations corporelles": {
                        "account_number": "6752"
                    },
                    "Immobilisations financi\u00e8res": {
                        "account_number": "6756"
                    },
                    "Autres \u00e9l\u00e9ments d'actif": {
                        "account_number": "6758"
                    },
                    "account_number": "675"
                },
                "Autres charges exceptionnelles": {
                    "Mali provenant de clauses d'indexation": {
                        "account_number": "6781"
                    },
                    "Lots": {
                        "account_number": "6782"
                    },
                    "Malis provenant du rachat par l'entreprise d'actions et obligations \u00e9mises par elles-m\u00eame": {
                        "account_number": "6783"
                    },
                    "Charges exceptionnelles diverses": {
                        "account_number": "6788"
                    },
                    "account_number": "678"
                },
                "account_number": "67"
            },
            "Dotations aux amortissements, d\u00e9pr\u00e9ciations et provisions": {
                "account_type": "Depreciation",
                "Dotations aux amortissements, d\u00e9pr\u00e9ciations et provisions - Charges d'exploitation": {
                    "account_type": "Depreciation",
                    "Dotations aux amortissements sur immobilisations incorporelles et corporelles": {
                        "account_type": "Depreciation",
                        "Immobilisations incorporelles": {
                            "account_type": "Depreciation",
                            "account_number": "68111"
                        },
                        "Immobilisations corporelles": {
                            "account_type": "Depreciation",
                            "account_number": "68112"
                        },
                        "account_number": "6811"
                    },
                    "Dotations aux amortissements des charges d'exploitation \u00e0 r\u00e9partir": {
                        "account_type": "Depreciation",
                        "account_number": "6812"
                    },
                    "Dotations aux provisions d'exploitation": {
                        "account_type": "Depreciation",
                        "account_number": "6815"
                    },
                    "Dotations aux d\u00e9pr\u00e9ciations des immobilisations incorporelles et corporelles": {
                        "account_type": "Depreciation",
                        "Immobilisations incorporelles": {
                            "account_type": "Depreciation",
                            "account_number": "68161"
                        },
                        "Immobilisations corporelles": {
                            "account_type": "Depreciation",
                            "account_number": "68162"
                        },
                        "account_number": "6816"
                    },
                    "Dotations pour d\u00e9pr\u00e9ciations des actifs circulants": {
                        "account_type": "Depreciation",
                        "Stocks et en-cours": {
                            "account_type": "Depreciation",
                            "account_number": "68173"
                        },
                        "Cr\u00e9ances": {
                            "account_type": "Depreciation",
                            "account_number": "68174"
                        },
                        "account_number": "6817"
                    },
                    "account_number": "681"
                },
                "Dotations aux amortissements, d\u00e9pr\u00e9ciations et provisions - Charges financi\u00e8res": {
                    "account_type": "Depreciation",
                    "Dotations aux amortissements des primes de remboursement des obligations": {
                        "account_type": "Depreciation",
                        "account_number": "6861"
                    },
                    "Dotations aux provisions financi\u00e8res": {
                        "account_type": "Depreciation",
                        "account_number": "6865"
                    },
                    "Dotations aux d\u00e9pr\u00e9ciations des \u00e9l\u00e9ments financiers": {
                        "account_type": "Depreciation",
                        "Immobilisations financi\u00e8res": {
                            "account_type": "Depreciation",
                            "account_number": "68662"
                        },
                        "Valeurs mobili\u00e8res de placement": {
                            "account_type": "Depreciation",
                            "account_number": "68665"
                        },
                        "account_number": "6866"
                    },
                    "Autres dotations": {
                        "account_type": "Depreciation",
                        "account_number": "6868"
                    },
                    "account_number": "686"
                },
                "Dotations aux amortissements, d\u00e9pr\u00e9ciations et provisions - Charges exceptionnelles": {
                    "account_type": "Depreciation",
                    "Dotations aux amortissements exceptionnels des immobilisations": {
                        "account_type": "Depreciation",
                        "account_number": "6871"
                    },
                    "Dotations aux provisions r\u00e9glement\u00e9es (immobilisations)": {
                        "account_type": "Depreciation",
                        "Amortissements d\u00e9rogatoires": {
                            "account_type": "Depreciation",
                            "account_number": "68725"
                        },
                        "account_number": "6872"
                    },
                    "Dotations aux provisions r\u00e9glement\u00e9es (stocks)": {
                        "account_type": "Depreciation",
                        "account_number": "6873"
                    },
                    "Dotations aux autres provisions r\u00e9glement\u00e9es": {
                        "account_type": "Depreciation",
                        "account_number": "6874"
                    },
                    "Dotations aux provisions exceptionnelles": {
                        "account_type": "Depreciation",
                        "account_number": "6875"
                    },
                    "Dotations aux d\u00e9pr\u00e9ciations exceptionnelles": {
                        "account_type": "Depreciation",
                        "account_number": "6876"
                    },
                    "account_number": "687"
                },
                "account_number": "68"
            },
            "Participation des salari\u00e9s, imp\u00f4ts sur les b\u00e9n\u00e9fices et assimil\u00e9s": {
                "Participation des salari\u00e9s aux r\u00e9sultats": {
                    "account_number": "691"
                },
                "Imp\u00f4ts sur les b\u00e9n\u00e9fices": {
                    "Imp\u00f4ts dus en France": {
                        "account_number": "6951"
                    },
                    "Contribution additionnelle \u00e0 l'imp\u00f4t sur les b\u00e9n\u00e9fices": {
                        "account_number": "6952"
                    },
                    "Imp\u00f4ts dus \u00e0 l'\u00e9tranger": {
                        "account_number": "6954"
                    },
                    "account_number": "695"
                },
                "Suppl\u00e9ments d'imp\u00f4ts sur les soci\u00e9t\u00e9s, li\u00e9s aux distributions": {
                    "account_number": "696"
                },
                "Int\u00e9gration fiscale": {
                    "Int\u00e9gration fiscale - Charges": {
                        "account_number": "6981"
                    },
                    "Int\u00e9gration fiscale - Produits": {
                        "account_number": "6989"
                    },
                    "account_number": "698"
                },
                "Produits - Report en arri\u00e8re des d\u00e9ficits": {
                    "account_number": "699"
                },
                "account_number": "69"
            },
            "account_number": "6"
        },
        "Comptes de Produits": {
            "root_type": "Income",
            "Ventes de produits fabriqu\u00e9s, prestations de services, marchandises": {
                "Ventes de produits finis": {
                    "Produits finis (ou groupe) A": {
                        "account_number": "7011"
                    },
                    "Produits (ou groupe) B": {
                        "account_number": "7012"
                    },
                    "account_number": "701"
                },
                "Ventes de produits interm\u00e9diaires": {
                    "account_number": "702"
                },
                "Ventes de produits r\u00e9siduels": {
                    "account_number": "703"
                },
                "Travaux": {
                    "Travaux de cat\u00e9gorie (ou activit\u00e9) A": {
                        "account_number": "7041"
                    },
                    "Travaux de cat\u00e9gorie (ou activit\u00e9) B": {
                        "account_number": "7042"
                    },
                    "account_number": "704"
                },
                "Etudes": {
                    "account_number": "705"
                },
                "Prestations de services": {
                    "account_number": "706"
                },
                "Ventes de marchandises": {
                    "Marchandises (ou groupe) A": {
                        "account_number": "7071"
                    },
                    "Marchandises (ou groupe) B": {
                        "account_number": "7072"
                    },
                    "account_number": "707"
                },
                "Produits des activit\u00e9s annexes": {
                    "Produits des services exploit\u00e9s dans l'int\u00e9r\u00eat du personnel": {
                        "account_number": "7081"
                    },
                    "Commissions et courtages": {
                        "account_number": "7082"
                    },
                    "Locations diverses": {
                        "account_number": "7083"
                    },
                    "Mise \u00e0 disposition de personnel factur\u00e9e": {
                        "account_number": "7084"
                    },
                    "Ports et frais accessoires factur\u00e9s": {
                        "account_number": "7085"
                    },
                    "Bonis sur reprises d'emballages consign\u00e9s": {
                        "account_number": "7086"
                    },
                    "Bonifications obtenues des clients et primes sur ventes": {
                        "account_number": "7087"
                    },
                    "Autres produits d'activit\u00e9s annexes (cessions d'approvisionnements...)": {
                        "account_number": "7088"
                    },
                    "account_number": "708"
                },
                "Rabais, remises et ristournes accord\u00e9s par l'entreprise": {
                    "Rabais, remises et ristournes accord\u00e9s par l'entreprise - sur ventes de produits finis": {
                        "account_number": "7091"
                    },
                    "Rabais, remises et ristournes accord\u00e9s par l'entreprise - sur ventes de produits interm\u00e9diaires": {
                        "account_number": "7092"
                    },
                    "Rabais, remises et ristournes accord\u00e9s par l'entreprise - sur travaux": {
                        "account_number": "7094"
                    },
                    "Rabais, remises et ristournes accord\u00e9s par l'entreprise - sur \u00e9tudes": {
                        "account_number": "7095"
                    },
                    "Rabais, remises et ristournes accord\u00e9s par l'entreprise - sur prestations de services": {
                        "account_number": "7096"
                    },
                    "Rabais, remises et ristournes accord\u00e9s par l'entreprise - sur ventes de marchandises": {
                        "account_number": "7097"
                    },
                    "Rabais, remises et ristournes accord\u00e9s par l'entreprise - sur produits des activit\u00e9s annexes": {
                        "account_number": "7098"
                    },
                    "account_number": "709"
                },
                "account_number": "70"
            },
            "Production stock\u00e9e (ou d\u00e9stockage)": {
                "Variation des stocks (en-cours de production, produits)": {
                    "Variation des en-cours de production de biens": {
                        "Produits en cours": {
                            "account_number": "71331"
                        },
                        "Travaux en cours": {
                            "account_number": "71335"
                        },
                        "account_number": "7133"
                    },
                    "Variation des en-cours de production de services": {
                        "Etudes en cours": {
                            "account_number": "71341"
                        },
                        "Prestations de services en cours": {
                            "account_number": "71345"
                        },
                        "account_number": "7134"
                    },
                    "Variation des stocks de produits": {
                        "Produits interm\u00e9diaires": {
                            "account_number": "71351"
                        },
                        "Produits finis": {
                            "account_number": "71355"
                        },
                        "Produits r\u00e9siduels": {
                            "account_number": "71358"
                        },
                        "account_number": "7135"
                    },
                    "account_number": "713"
                },
                "account_number": "71"
            },
            "Production immobilis\u00e9e": {
                "Immobilisations incorporelles": {
                    "account_number": "721"
                },
                "Immobilisations corporelles": {
                    "account_number": "722"
                },
                "account_number": "72"
            },
            "Subventions d'exploitation": {
                "is_group": 1,
                "account_number": "74"
            },
            "Autres produits de gestion courante": {
                "Redevances pour concessions, brevets, licences, marques, proc\u00e9d\u00e9s, logiciels, droits et valeurs similaires": {
                    "Redevances pour concessions, brevets, licences, marques, proc\u00e9d\u00e9s, logiciels": {
                        "account_number": "7511"
                    },
                    "Droits d'auteur et de reproduction": {
                        "account_number": "7516"
                    },
                    "Autres droits et valeurs similaires": {
                        "account_number": "7518"
                    },
                    "account_number": "751"
                },
                "Revenus des immeubles non affect\u00e9s aux activit\u00e9s professionnelles": {
                    "account_number": "752"
                },
                "Jetons de pr\u00e9sence et r\u00e9mun\u00e9rations d'administrateurs, g\u00e9rants...": {
                    "account_number": "753"
                },
                "Ristournes per\u00e7ues des coop\u00e9ratives (provenant des exc\u00e9dents)": {
                    "account_number": "754"
                },
                "Quotes-parts de r\u00e9sultats sur op\u00e9rations faites en commun": {
                    "Quote-part de perte transf\u00e9r\u00e9e (comptabilit\u00e9 du g\u00e9rant)": {
                        "account_number": "7551"
                    },
                    "Quote-part de b\u00e9n\u00e9fice attribu\u00e9 (comptabilit\u00e9 des associ\u00e9s non g\u00e9rants)": {
                        "account_number": "7555"
                    },
                    "account_number": "755"
                },
                "Gains de change sur cr\u00e9ances et dettes commerciales": {
                    "account_number": "756"
                },
                "Produits divers de gestion courante": {
                    "account_number": "758"
                },
                "account_number": "75"
            },
            "Produits financiers": {
                "Produits de participations": {
                    "Revenus des titres de participation": {
                        "account_number": "7611"
                    },
                    "Produits de la fiducie, r\u00e9sultat de la p\u00e9riode": {
                        "account_number": "7612"
                    },
                    "Revenus sur autres formes de participation": {
                        "account_number": "7616"
                    },
                    "Revenus des cr\u00e9ances rattach\u00e9es \u00e0 des participations": {
                        "account_number": "7617"
                    },
                    "account_number": "761"
                },
                "Produits des autres immobilisations financi\u00e8res": {
                    "Revenus des titres immobilis\u00e9s": {
                        "account_number": "7621"
                    },
                    "Revenus des pr\u00eats": {
                        "account_number": "7626"
                    },
                    "Revenus des cr\u00e9ances immobilis\u00e9es": {
                        "account_number": "7627"
                    },
                    "account_number": "762"
                },
                "Revenus des autres cr\u00e9ances": {
                    "Revenus des cr\u00e9ances commerciales": {
                        "account_number": "7631"
                    },
                    "Revenus des cr\u00e9ances diverses": {
                        "account_number": "7638"
                    },
                    "account_number": "763"
                },
                "Revenus des valeurs mobili\u00e8res de placement": {
                    "account_number": "764"
                },
                "Escomptes obtenus": {
                    "account_number": "765"
                },
                "Gains de change financi\u00e8res": {
                    "account_type": "Round Off",
                    "account_number": "766"
                },
                "Produits nets sur cessions de valeurs mobili\u00e8res de placement": {
                    "account_number": "767"
                },
                "Autres produits financiers": {
                    "account_number": "768"
                },
                "account_number": "76"
            },
            "Produits exceptionnels": {
                "Produits exceptionnels sur op\u00e9rations de gestion": {
                    "D\u00e9dits et p\u00e9nalit\u00e9s per\u00e7us sur achats et sur ventes": {
                        "account_number": "7711"
                    },
                    "Lib\u00e9ralit\u00e9s re\u00e7ues": {
                        "account_number": "7713"
                    },
                    "Rentr\u00e9es sur cr\u00e9ances amorties": {
                        "account_number": "7714"
                    },
                    "Subventions d'\u00e9quilibre": {
                        "account_number": "7715"
                    },
                    "D\u00e9gr\u00e8vements d'imp\u00f4ts autres qu'imp\u00f4ts sur les b\u00e9n\u00e9fices": {
                        "account_number": "7717"
                    },
                    "Autres produits exceptionnels sur op\u00e9rations de gestion": {
                        "account_number": "7718"
                    },
                    "account_number": "771"
                },
                "(Compte \u00e0 la disposition des entit\u00e9s pour enregistrer, en cours d'exercice, les Produits sur exercices ant\u00e9rieurs)": {
                    "account_number": "772"
                },
                "Op\u00e9rations de constitution ou liquidation des fiducies": {
                    "Op\u00e9rations li\u00e9es \u00e0 la constitution de la fiducie - transfert des \u00e9l\u00e9ments": {
                        "account_number": "7741"
                    },
                    "Op\u00e9rations li\u00e9es \u00e0 la liquidation de la fiducie": {
                        "account_number": "7742"
                    },
                    "account_number": "774"
                },
                "Produits des cessions d'\u00e9l\u00e9ments d'actif": {
                    "Immobilisations incorporelles": {
                        "account_number": "7751"
                    },
                    "Immobilisations corporelles": {
                        "account_number": "7752"
                    },
                    "Immobilisations financi\u00e8res": {
                        "account_number": "7756"
                    },
                    "Autres \u00e9l\u00e9ments d'actif": {
                        "account_number": "7758"
                    },
                    "account_number": "775"
                },
                "Quote-part des subventions d'investissement vir\u00e9e au r\u00e9sultat de l'exercice": {
                    "account_number": "777"
                },
                "Autres produits exceptionnels": {
                    "Bonis provenant de clauses d'indexation": {
                        "account_number": "7781"
                    },
                    "Lots": {
                        "account_number": "7782"
                    },
                    "Bonis provenant du rachat par l'entreprise d'actions et d'obligations \u00e9mises par elle-m\u00eame": {
                        "account_number": "7783"
                    },
                    "Produits exceptionnels divers": {
                        "account_number": "7788"
                    },
                    "account_number": "778"
                },
                "account_number": "77"
            },
            "Reprises sur amortissements, d\u00e9pr\u00e9ciations et provisions": {
                "Reprises sur amortissements, d\u00e9pr\u00e9ciations et provisions (\u00e0 inscrire dans les produits d'exploitation)": {
                    "Reprises sur amortissements des immobilisations incorporelles et corporelles": {
                        "Immobilisations incorporelles": {
                            "account_number": "78111"
                        },
                        "Immobilisations corporelles": {
                            "account_number": "78112"
                        },
                        "account_number": "7811"
                    },
                    "Reprises sur provisions d'exploitation": {
                        "account_number": "7815"
                    },
                    "Reprises sur d\u00e9pr\u00e9ciations des immobilisations corporelles et incorporelles": {
                        "Immobilisations incorporelles": {
                            "account_number": "78161"
                        },
                        "Immobilisations corporelles": {
                            "account_number": "78162"
                        },
                        "account_number": "7816"
                    },
                    "Reprises sur d\u00e9pr\u00e9ciations des actifs circulants": {
                        "Stocks et en-cours": {
                            "account_number": "78173"
                        },
                        "Cr\u00e9ances": {
                            "account_number": "78174"
                        },
                        "account_number": "7817"
                    },
                    "account_number": "781"
                },
                "Reprises sur d\u00e9pr\u00e9ciations et provisions (\u00e0 inscrire dans les produits financiers)": {
                    "Reprises sur provisions financi\u00e8res": {
                        "account_number": "7865"
                    },
                    "Reprises sur d\u00e9pr\u00e9ciations des \u00e9l\u00e9ments financiers": {
                        "Immobilisations financi\u00e8res": {
                            "account_number": "78662"
                        },
                        "Valeurs mobili\u00e8res de placement": {
                            "account_number": "78665"
                        },
                        "account_number": "7866"
                    },
                    "account_number": "786"
                },
                "Reprises sur d\u00e9pr\u00e9ciations et provisions (\u00e0 inscrire dans les produits exceptionnels)": {
                    "Reprises sur provisions r\u00e9glement\u00e9es (immobilisations)": {
                        "Amortissements d\u00e9rogatoires": {
                            "account_number": "78725"
                        },
                        "Provision sp\u00e9ciale de r\u00e9\u00e9valuation": {
                            "account_number": "78726"
                        },
                        "Plus-values r\u00e9investies": {
                            "account_number": "78727"
                        },
                        "account_number": "7872"
                    },
                    "Reprises sur provisions r\u00e9glement\u00e9es (stocks)": {
                        "account_number": "7873"
                    },
                    "Reprises sur autres provisions r\u00e9glement\u00e9es": {
                        "account_number": "7874"
                    },
                    "Reprises sur provisions exceptionnelles": {
                        "account_number": "7875"
                    },
                    "Reprises sur d\u00e9pr\u00e9ciations exceptionnelles": {
                        "account_number": "7876"
                    },
                    "account_number": "787"
                },
                "account_number": "78"
            },
            "Transferts de charges": {
                "Transferts de charges d'exploitation": {
                    "account_number": "791"
                },
                "Transferts de charges financi\u00e8res": {
                    "account_number": "796"
                },
                "Transferts de charges exceptionnelles": {
                    "account_number": "797"
                },
                "account_number": "79"
            },
            "account_number": "7"
        }
    }
}