diff --git a/erpnext/accounts/doctype/account/chart_of_accounts/verified/bf_plan_comptable.json b/erpnext/accounts/doctype/account/chart_of_accounts/verified/bf_plan_comptable.json
new file mode 100644
index 00000000000..b7fcc55bd42
--- /dev/null
+++ b/erpnext/accounts/doctype/account/chart_of_accounts/verified/bf_plan_comptable.json
@@ -0,0 +1,1919 @@
+{
+ "country_code": "bf",
+ "name": "Syscohada - Plan Comptable",
+ "tree": {
+ "1-Comptes de ressources durables": {
+ "10-Capital": {
+ "101-Capital social": {
+ "1011-Capital souscrit, non appel\u00e9": {},
+ "1012-Capital souscrit, appel\u00e9, non vers\u00e9": {},
+ "1013-Capital souscrit, appel\u00e9, vers\u00e9, non amorti": {},
+ "1014-Capital souscrit, appel\u00e9, vers\u00e9, amorti": {},
+ "1018-Capital souscrit soumis \u00e0 des conditions particuli\u00e8res": {}
+ },
+ "102-Capital par dotation": {
+ "1021-Dotation initiale": {},
+ "1022-Dotations compl\u00e9mentaires": {},
+ "1028-Autres dotations": {}
+ },
+ "103-Capital personnel": {},
+ "104-Compte de l\u2019exploitant": {
+ "1041-Apports temporaires": {},
+ "1042-Op\u00e9rations courantes": {},
+ "1043-R\u00e9mun\u00e9rations, imp\u00f4ts et autres charges personnelles": {},
+ "1047-Pr\u00e9l\u00e8vements d\u2019autoconsommation": {},
+ "1048-Autres pr\u00e9l\u00e8vements": {}
+ },
+ "105-Primes li\u00e9es au capital social": {
+ "1051-Primes d\u2019\u00e9mission": {},
+ "1052-Primes d\u2019apport": {},
+ "1053-Primes de fusion": {},
+ "1054-Primes de conversion": {},
+ "1058-Autres primes": {}
+ },
+ "106-\u00c9carts de r\u00e9\u00e9valuation": {
+ "1061-\u00c9carts de r\u00e9\u00e9valuation l\u00e9gale": {},
+ "1062-\u00c9carts de r\u00e9\u00e9valuation libre": {}
+ },
+ "109-Apporteurs, capital souscrit, non appel\u00e9": {}
+ },
+ "11-R\u00e9serves": {
+ "111-R\u00e9serve l\u00e9gale": {},
+ "112-R\u00e9serves statutaires ou contractuelles": {},
+ "113-R\u00e9serves r\u00e9glement\u00e9es": {
+ "1131-R\u00e9serves de plus-values nettes \u00e0 long terme": {},
+ "1132-R\u00e9serves d\u2019attribution gratuite d\u2019actions au personnel salari\u00e9 et aux dirigeants": {},
+ "1133-R\u00e9serves cons\u00e9cutives \u00e0 l\u2019octroi de subventions d\u2019investissement": {},
+ "1134-R\u00e9serves des valeurs mobili\u00e8res donnant acc\u00e8s au capital": {},
+ "1135-Autres r\u00e9serves r\u00e9glement\u00e9es": {}
+ },
+ "118-Autres r\u00e9serves": {
+ "1181-R\u00e9serves facultatives": {},
+ "1188-R\u00e9serves diverses": {}
+ }
+ },
+ "12-Report \u00e0 nouveau": {
+ "121-Report \u00e0 nouveau cr\u00e9diteur": {},
+ "129-Report \u00e0 nouveau d\u00e9biteur": {
+ "1291-Perte nette \u00e0 reporter": {},
+ "1292-Perte Amortissements r\u00e9put\u00e9s diff\u00e9r\u00e9s": {}
+ }
+ },
+ "13-R\u00e9sultat net de l\u2019exercice": {
+ "130-R\u00e9sultat en instance d\u2019affectation": {
+ "1301-R\u00e9sultat en instance d\u2019affectation : b\u00e9n\u00e9fice": {},
+ "1309-R\u00e9sultat en instance d\u2019affectation : perte": {}
+ },
+ "131-R\u00e9sultat net : b\u00e9n\u00e9fice": {},
+ "132-Marge commerciale (MC)": {},
+ "133-Valeur ajout\u00e9e (VA)": {},
+ "134-Exc\u00e9dent brut d\u2019exploitation (EBE)": {},
+ "135-R\u00e9sultat d\u2019exploitation (RE)": {},
+ "136-R\u00e9sultat financier (RF)": {},
+ "137-R\u00e9sultat des activit\u00e9s ordinaires (RAO)": {},
+ "138-R\u00e9sultat hors activit\u00e9s ordinaires (RHAO)": {
+ "1381-R\u00e9sultat de fusion": {},
+ "1382-R\u00e9sultat d\u2019apport partiel d\u2019actif": {},
+ "1383-R\u00e9sultat de scission": {},
+ "1384-R\u00e9sultat de liquidation": {}
+ },
+ "139-R\u00e9sultat net : perte": {}
+ },
+ "14-Subventions d\u2019investissement": {
+ "141-Subventions d\u2019\u00e9quipement": {
+ "1411-\u00c9tat": {},
+ "1412-R\u00e9gions": {},
+ "1413-D\u00e9partements": {},
+ "1414-Communes et collectivit\u00e9s publiques d\u00e9centralis\u00e9es": {},
+ "1415-Entit\u00e9s publiques ou mixtes": {},
+ "1416-Entit\u00e9s et organismes priv\u00e9s": {},
+ "1417-Organismes internationaux": {},
+ "1418-Autres": {}
+ },
+ "148-Autres subventions d\u2019investissement": {}
+ },
+ "15-Provisions r\u00e9glement\u00e9es et fonds assimil\u00e9s": {
+ "151-Amortissements d\u00e9rogatoires": {},
+ "152-Plus-values de cession \u00e0 r\u00e9investir": {},
+ "153-Fonds r\u00e9glement\u00e9s": {
+ "1531-Fonds National": {},
+ "1532-Pr\u00e9l\u00e8vement pour le Budget": {}
+ },
+ "154-Provisions sp\u00e9ciales de r\u00e9\u00e9valuation": {},
+ "155-Provisions r\u00e9glement\u00e9es relatives aux immobilisations": {
+ "1551-Reconstitution des gisements miniers et p\u00e9troliers": {}
+ },
+ "156-Provisions r\u00e9glement\u00e9es relatives aux stocks": {
+ "1561-Hausse de prix": {},
+ "1562-Fluctuation des cours": {}
+ },
+ "157-Provisions pour investissement": {},
+ "158-Autres provisions et fonds r\u00e9glement\u00e9s": {}
+ },
+ "16-Emprunts et dettes assimil\u00e9es": {
+ "161-Emprunts obligataires": {
+ "1611-Emprunts obligataires ordinaires": {},
+ "1612-Emprunts obligataires convertibles en actions": {},
+ "1613-Emprunts obligataires remboursables en actions": {},
+ "1618-Autres emprunts obligataires": {}
+ },
+ "162-Emprunts et dettes aupr\u00e8s des \u00e9tablissements de cr\u00e9dit": {},
+ "163-Avances re\u00e7ues de l\u2019\u00c9tat": {},
+ "164-Avances re\u00e7ues et comptes courants bloqu\u00e9s": {},
+ "165-D\u00e9p\u00f4ts et cautionnements re\u00e7us": {
+ "1651-D\u00e9p\u00f4ts": {},
+ "1652-Cautionnements": {}
+ },
+ "166-Int\u00e9r\u00eats courus": {
+ "1661-Sur emprunts obligataires": {},
+ "1662-Sur emprunts et dettes aupr\u00e8s des \u00e9tablissements de cr\u00e9dit": {},
+ "1663-Sur avances re\u00e7ues de l\u2019\u00c9tat": {},
+ "1664-Sur avances re\u00e7ues et comptes courants bloqu\u00e9s": {},
+ "1665-Sur d\u00e9p\u00f4ts et cautionnements re\u00e7us": {},
+ "1667-Sur avances assorties de conditions particuli\u00e8res": {},
+ "1668-Sur autres emprunts et dettes": {}
+ },
+ "167-Avances assorties de conditions particuli\u00e8res": {
+ "1671-Avances bloqu\u00e9es pour augmentation du capital": {},
+ "1672-Avances conditionn\u00e9es par l\u2019\u00c9tat": {},
+ "1673-Avances conditionn\u00e9es par les autres organismes africains": {},
+ "1674-Avances conditionn\u00e9es par les organismes internationaux": {}
+ },
+ "168-Autres emprunts et dettes": {
+ "1681-Rentes viag\u00e8res capitalis\u00e9es": {},
+ "1682-Billets de fonds": {},
+ "1683-Dettes cons\u00e9cutives \u00e0 des titres emprunt\u00e9s": {},
+ "1684-Emprunts participatifs": {},
+ "1685-Participation des travailleurs aux b\u00e9n\u00e9fices": {},
+ "1686-Emprunts et dettes contract\u00e9s aupr\u00e8s des autres tiers": {}
+ }
+ },
+ "17-Dettes de location acquisition": {
+ "172-Dettes de location acquisition / cr\u00e9dit bail immobilier": {},
+ "173-Dettes de location acquisition / cr\u00e9dit bail mobilier": {},
+ "174-Dettes de location acquisition / location de vente": {},
+ "176-Int\u00e9r\u00eats courus": {
+ "1762-Sur dettes de location acquisition / cr\u00e9dit-bail immobilier": {},
+ "1763-Sur dettes de location acquisition / cr\u00e9dit-bail mobilier": {},
+ "1764-Sur dettes de location acquisition / location-vente": {},
+ "1768-Sur autres dettes de location acquisition": {}
+ },
+ "178-Autres dettes de location acquisition": {}
+ },
+ "18-Dettes li\u00e9es \u00e0 des participations et comptes de liaison des \u00e9tablissements et soci\u00e9t\u00e9s en participation": {
+ "181-Dettes li\u00e9es \u00e0 des participations": {
+ "1811-Dettes li\u00e9es \u00e0 des participations (groupe)": {},
+ "1812-Dettes li\u00e9es \u00e0 des participations (hors groupe)": {}
+ },
+ "182-Dettes li\u00e9es \u00e0 des soci\u00e9t\u00e9s en participation": {},
+ "183-Int\u00e9r\u00eats courus sur dettes li\u00e9es \u00e0 des participations": {},
+ "184-Comptes permanents bloqu\u00e9s des \u00e9tablissements et succursales": {},
+ "185-Comptes permanents non bloqu\u00e9s des \u00e9tablissements et succursales": {},
+ "186-Comptes de liaison charges": {},
+ "187-Comptes de liaison produits": {},
+ "188-Comptes de liaison des soci\u00e9t\u00e9s en participation": {}
+ },
+ "19-Provisions pour risques et charges": {
+ "191-Provisions pour litiges": {},
+ "192-Provisions pour garanties donn\u00e9es aux clients": {},
+ "193-Provisions pour pertes sur march\u00e9s \u00e0 ach\u00e8vement futur": {},
+ "194-Provisions pour pertes de change": {},
+ "195-Provisions pour imp\u00f4ts": {},
+ "196-Provisions pour pensions et obligations similaires": {
+ "1961-Provisions pour pensions et obligations similaires engagement de retraite": {},
+ "1962-Actif du r\u00e9gime de retraite": {}
+ },
+ "197-Provisions pour restructuration": {},
+ "198-Autres provisions pour risques et charges": {
+ "1981-Provisions pour amendes et p\u00e9nalit\u00e9s": {},
+ "1983-Provisions pour propre assureur": {},
+ "1984-Provisions pour d\u00e9mant\u00e8lement et remise en \u00e9tat": {},
+ "1985-Provisions pour droits \u00e0 r\u00e9duction ou avantage en nature (ch\u00e8ques cadeau, cartes de fid\u00e9lit\u00e9...)": {},
+ "1988-Provisions pour divers risques et charges": {}
+ }
+ },
+ "root_type": "Equity"
+ },
+ "2-Comptes d\u2019actif immobilis\u00e9": {
+ "21-Immobilisations incorporelles": {
+ "account_type": "Fixed Asset",
+ "211-Frais de d\u00e9veloppement": {
+ "account_type": "Fixed Asset"
+ },
+ "212-Brevets, licences, concessions et droits similaires": {
+ "account_type": "Fixed Asset",
+ "2121-Brevets": {
+ "account_type": "Fixed Asset"
+ },
+ "2122-Licences": {
+ "account_type": "Fixed Asset"
+ },
+ "2123-Concessions de service public": {
+ "account_type": "Fixed Asset"
+ },
+ "2128-Autres concessions et droits similaires": {
+ "account_type": "Fixed Asset"
+ }
+ },
+ "213-Logiciels et sites internet": {
+ "account_type": "Fixed Asset",
+ "2131-Logiciels": {
+ "account_type": "Fixed Asset"
+ },
+ "2132-Sites internet": {
+ "account_type": "Fixed Asset"
+ }
+ },
+ "214-Marques": {
+ "account_type": "Fixed Asset"
+ },
+ "215-Fonds commercial": {
+ "account_type": "Fixed Asset"
+ },
+ "216-Droit au bail": {
+ "account_type": "Fixed Asset"
+ },
+ "217-Investissements de cr\u00e9ation": {
+ "account_type": "Fixed Asset"
+ },
+ "218-Autres droits et valeurs incorporels": {
+ "account_type": "Fixed Asset",
+ "2181-Frais de prospection et d\u2019\u00e9valuation de ressources min\u00e9rales": {
+ "account_type": "Fixed Asset"
+ },
+ "2182-Co\u00fbts d\u2019obtention du contrat": {
+ "account_type": "Fixed Asset"
+ },
+ "2183-Fichiers clients, notices, titres de journaux et magazines": {
+ "account_type": "Fixed Asset"
+ },
+ "2184-Co\u00fbts des franchises": {
+ "account_type": "Fixed Asset"
+ },
+ "2188-Divers droits et valeurs incorporelles": {
+ "account_type": "Fixed Asset"
+ }
+ },
+ "219-Immobilisations incorporelles en cours": {
+ "account_type": "Fixed Asset",
+ "2191-Frais de d\u00e9veloppement": {
+ "account_type": "Fixed Asset"
+ },
+ "2193-Logiciels et internet": {
+ "account_type": "Fixed Asset"
+ },
+ "2198-Autres droits et valeurs incorporels": {
+ "account_type": "Fixed Asset"
+ }
+ }
+ },
+ "22-Terrains": {
+ "account_type": "Fixed Asset",
+ "221-Terrains agricoles et forestiers": {
+ "account_type": "Fixed Asset",
+ "2211-Terrains d\u2019exploitation agricole": {
+ "account_type": "Fixed Asset"
+ },
+ "2212-Terrains d\u2019exploitation foresti\u00e8re": {
+ "account_type": "Fixed Asset"
+ },
+ "2218-Autres terrains": {
+ "account_type": "Fixed Asset"
+ }
+ },
+ "222-Terrains nus": {
+ "account_type": "Fixed Asset",
+ "2221-Terrains \u00e0 b\u00e2tir": {
+ "account_type": "Fixed Asset"
+ },
+ "2228-Autres terrains nus": {
+ "account_type": "Fixed Asset"
+ }
+ },
+ "223-Terrains b\u00e2tis": {
+ "account_type": "Fixed Asset",
+ "2231-Pour b\u00e2timents industriels et agricoles": {
+ "account_type": "Fixed Asset"
+ },
+ "2232-Pour b\u00e2timents administratifs et commerciaux": {
+ "account_type": "Fixed Asset"
+ },
+ "2234-Pour b\u00e2timents affect\u00e9s aux autres op\u00e9rations professionnelles": {
+ "account_type": "Fixed Asset"
+ },
+ "2235-Pour b\u00e2timents affect\u00e9s aux autres op\u00e9rations non professionnelles": {
+ "account_type": "Fixed Asset"
+ },
+ "2238-Autres terrains b\u00e2tis": {
+ "account_type": "Fixed Asset"
+ }
+ },
+ "224-Travaux de mise en valeur des terrains": {
+ "account_type": "Fixed Asset",
+ "2241-Plantation d\u2019arbres et d\u2019arbustes": {
+ "account_type": "Fixed Asset"
+ },
+ "2245-Am\u00e9liorations du fonds": {
+ "account_type": "Fixed Asset"
+ },
+ "2248-Autres travaux": {
+ "account_type": "Fixed Asset"
+ }
+ },
+ "225-Terrains de carri\u00e8res tr\u00e9fonds": {
+ "account_type": "Fixed Asset",
+ "2251-Carri\u00e8res": {
+ "account_type": "Fixed Asset"
+ }
+ },
+ "226-Terrains am\u00e9nag\u00e9s": {
+ "account_type": "Fixed Asset",
+ "2261-Parkings": {
+ "account_type": "Fixed Asset"
+ }
+ },
+ "227-Terrains mis en concession": {
+ "account_type": "Fixed Asset"
+ },
+ "228-Autres terrains": {
+ "account_type": "Fixed Asset",
+ "2281-Terrains immeubles de placement": {
+ "account_type": "Fixed Asset"
+ },
+ "2285-Terrains des logements affect\u00e9s au personnel": {
+ "account_type": "Fixed Asset"
+ },
+ "2286-Terrains de location acquisition": {
+ "account_type": "Fixed Asset"
+ },
+ "2288-Divers terrains": {
+ "account_type": "Fixed Asset"
+ }
+ },
+ "229-Am\u00e9nagements de terrains en cours": {
+ "account_type": "Fixed Asset",
+ "2291-Terrains agricoles et forestiers": {
+ "account_type": "Fixed Asset"
+ },
+ "2292-Terrains nus": {
+ "account_type": "Fixed Asset"
+ },
+ "2295-Terrains de carri\u00e8res tr\u00e9fonds": {
+ "account_type": "Fixed Asset"
+ },
+ "2298-Autres terrains": {
+ "account_type": "Fixed Asset"
+ }
+ }
+ },
+ "23-B\u00e2timents, installations techniques et agencements": {
+ "231-B\u00e2timents industriels, agricoles, administratifs et commerciaux sur sol propre": {
+ "2311-B\u00e2timents industriels": {},
+ "2312-B\u00e2timents agricoles": {},
+ "2313-B\u00e2timents administratifs et commerciaux": {},
+ "2314-B\u00e2timents affect\u00e9s au logement du personnel": {},
+ "2315-B\u00e2timents immeubles de placement": {},
+ "2316-B\u00e2timents de location acquisition": {}
+ },
+ "232-B\u00e2timents industriels, agricoles, administratifs et commerciaux sur sol d\u2019autrui": {
+ "2321-B\u00e2timents industriels": {},
+ "2322-B\u00e2timents agricoles": {},
+ "2323-B\u00e2timents administratifs et commerciaux": {},
+ "2324-B\u00e2timents affect\u00e9s au logement du personnel": {},
+ "2325-B\u00e2timents immeubles de placement": {},
+ "2326-B\u00e2timents de location acquisition": {}
+ },
+ "233-Ouvrages d\u2019infrastructure": {
+ "2331-Voies de terre": {},
+ "2332-Voies de fer": {},
+ "2333-Voies d\u2019eau": {},
+ "2334-Barrages, Digues": {},
+ "2335-Pistes d\u2019a\u00e9rodrome": {},
+ "2338-Autres ouvrages d\u2019infrastructures": {}
+ },
+ "234-Am\u00e9nagements, agencements et installations techniques": {
+ "2341-Installations complexes sp\u00e9cialis\u00e9es sur sol propre": {},
+ "2342-Installations complexes sp\u00e9cialis\u00e9es sur sol d\u2019autrui": {},
+ "2343-Installations \u00e0 caract\u00e8re sp\u00e9cifique sur sol propre": {},
+ "2344-Installations \u00e0 caract\u00e8re sp\u00e9cifique sur sol d\u2019autrui": {},
+ "2345-Am\u00e9nagements et agencements des b\u00e2timents": {}
+ },
+ "235-Am\u00e9nagements de bureaux": {
+ "2351-Installations g\u00e9n\u00e9rales": {},
+ "2358-Autres am\u00e9nagements de bureaux": {}
+ },
+ "237-B\u00e2timents industriels, agricoles et commerciaux mis en concession": {},
+ "238-Autres installations et agencements": {},
+ "239-B\u00e2timents am\u00e9nagements, agencements et installations en cours": {
+ "2391-B\u00e2timents en cours": {},
+ "2392-Installations en cours": {},
+ "2393-Ouvrages d\u2019infrastructure en cours": {},
+ "2394-Am\u00e9nagements et agencements et installations techniques en cours": {},
+ "2395-Am\u00e9nagements de bureaux en cours": {},
+ "2398-Autres installations et agencements en cours": {}
+ }
+ },
+ "24-Mat\u00e9riel, mobilier et actifs biologiques": {
+ "241-Mat\u00e9riel et outillage industriel et commercial": {
+ "2411-Mat\u00e9riel industriel": {},
+ "2412-Outillage industriel": {},
+ "2413-Mat\u00e9riel commercial": {},
+ "2414-Outillage commercial": {},
+ "2416-Mat\u00e9riel & outillage industriel et commercial de location-acquisition": {}
+ },
+ "242-Mat\u00e9riel et outillage agricole": {
+ "2421-Mat\u00e9riel agricole": {},
+ "2422-Outillage agricole": {},
+ "2426-Mat\u00e9riel & outillage agricole de location-acquisition": {}
+ },
+ "243-Mat\u00e9riel d\u2019emballage r\u00e9cup\u00e9rable et identifiable": {},
+ "244-Mat\u00e9riel et mobilier": {
+ "2441-Mat\u00e9riel de bureau": {},
+ "2442-Mat\u00e9riel informatique": {},
+ "2443-Mat\u00e9riel bureautique": {},
+ "2444-Mobilier de bureau": {},
+ "2445-Mat\u00e9riel et mobilier immeubles de placement": {},
+ "2446-Mat\u00e9riel et mobilier de location acquisition": {},
+ "2447-Mat\u00e9riel et mobilier des logements du personnel": {}
+ },
+ "245-Mat\u00e9riel de transport": {
+ "2451-Mat\u00e9riel automobile": {},
+ "2452-Mat\u00e9riel ferroviaire": {},
+ "2453-Mat\u00e9riel fluvial, lagunaire": {},
+ "2454-Mat\u00e9riel naval": {},
+ "2455-Mat\u00e9riel a\u00e9rien": {},
+ "2456-Mat\u00e9riel de transport de location-acquisition": {},
+ "2457-Mat\u00e9riel hippomobile": {},
+ "2458-Autres mat\u00e9riels de transport": {}
+ },
+ "246-Actifs biologiques": {
+ "2461-Cheptel, animaux de trait": {},
+ "2462-Cheptel, animaux reproducteurs": {},
+ "2463-Animaux de garde": {},
+ "2465-Plantations agricoles": {},
+ "2468-Autres actifs biologiques": {}
+ },
+ "247-Agencements, am\u00e9nagements du mat\u00e9riel et actifs biologiques": {
+ "2471-Agencements et am\u00e9nagements du mat\u00e9riel": {},
+ "2472-Agencements et am\u00e9nagements des actifs biologiques": {},
+ "2478-Autres agencements, am\u00e9nagements du mat\u00e9riel et actifs biologiques": {}
+ },
+ "248-Autres mat\u00e9riels et mobiliers": {
+ "2481-Collections et \u0153uvres d\u2019art": {},
+ "2488-Divers mat\u00e9riels mobiliers": {}
+ },
+ "249-Mat\u00e9riels et actifs biologiques en cours": {
+ "2491-Mat\u00e9riel et outillage industriel et commercial": {},
+ "2492-Mat\u00e9riel et outillage agricole": {},
+ "2493-Mat\u00e9riel d\u2019emballage r\u00e9cup\u00e9rable et identifiable": {},
+ "2494-Mat\u00e9riel et mobilier de bureau": {},
+ "2495-Mat\u00e9riel de transport": {},
+ "2496-Actifs biologiques": {},
+ "2497-Agencements am\u00e9nagements du mat\u00e9riel et actifs biologiques": {},
+ "2498-Autres mat\u00e9riels et actifs biologiques en cours": {}
+ }
+ },
+ "25-Avances et acomptes vers\u00e9s sur immobilisations": {
+ "251-Avances et acomptes vers\u00e9s sur immobilisations incorporelles": {},
+ "252-Avances et acomptes vers\u00e9s sur immobilisations corporelles": {}
+ },
+ "26-Titres de participation": {
+ "261-Titres de participation dans des soci\u00e9t\u00e9s sous contr\u00f4le exclusif": {},
+ "262-Titres de participation dans des soci\u00e9t\u00e9s sous contr\u00f4le conjoint": {},
+ "263-Titres de participation dans des soci\u00e9t\u00e9s conf\u00e9rant une influence notable": {},
+ "265-Participations dans des organismes professionnels": {},
+ "266-Parts dans des groupements d\u2019int\u00e9r\u00eat \u00e9conomique (GIE)": {},
+ "268-Autres titres de participation": {}
+ },
+ "27-Autres immobilisations financi\u00e8res": {
+ "271-Pr\u00eats et cr\u00e9ances": {
+ "2711-Pr\u00eats participatifs": {},
+ "2712-Pr\u00eats aux associ\u00e9s": {},
+ "2713-Billets de fonds": {},
+ "2714-Titres pr\u00eat\u00e9s": {},
+ "2718-Autres pr\u00eats et cr\u00e9ances": {}
+ },
+ "272-Pr\u00eats au personnel": {
+ "2721-Pr\u00eats immobiliers": {},
+ "2722-Pr\u00eats mobiliers et d\u2019installation": {},
+ "2728-Autres pr\u00eats au personnel": {}
+ },
+ "273-Cr\u00e9ances sur l\u2019\u00c9tat": {
+ "2731-Retenues de garantie": {},
+ "2733-Fonds r\u00e9glement\u00e9": {},
+ "2734-Cr\u00e9ances sur le conc\u00e9dant": {},
+ "2738-Autres cr\u00e9ances sur l\u2019\u00c9tat": {}
+ },
+ "274-Titres immobilis\u00e9s": {
+ "2741-Titres immobilis\u00e9s de l\u2019activit\u00e9 de portefeuille (TIAP)": {},
+ "2742-Titres participatifs": {},
+ "2743-Certificats d\u2019investissement": {},
+ "2744-Parts de fonds commun de placement (FCP)": {},
+ "2745-Obligations": {},
+ "2746-Actions ou parts propres": {},
+ "2748-Autres titres immobilis\u00e9s": {}
+ },
+ "275-D\u00e9p\u00f4ts et cautionnements vers\u00e9s": {
+ "2751-D\u00e9p\u00f4ts pour loyers d\u2019avance": {},
+ "2752-D\u00e9p\u00f4ts pour l\u2019\u00e9lectricit\u00e9": {},
+ "2753-D\u00e9p\u00f4ts pour l\u2019eau": {},
+ "2754-D\u00e9p\u00f4ts pour le gaz": {},
+ "2755-D\u00e9p\u00f4ts pour le t\u00e9l\u00e9phone, le t\u00e9lex, la t\u00e9l\u00e9copie": {},
+ "2756-Cautionnements sur march\u00e9s publics": {},
+ "2757-Cautionnements sur autres op\u00e9rations": {},
+ "2758-Autres d\u00e9p\u00f4ts et cautionnements": {}
+ },
+ "276-Int\u00e9r\u00eats courus": {
+ "2761-Pr\u00eats et cr\u00e9ances non commerciales": {},
+ "2762-Pr\u00eats au personnel": {},
+ "2763-Cr\u00e9ances sur l\u2019\u00c9tat": {},
+ "2764-Titres immobilis\u00e9s": {},
+ "2765-D\u00e9p\u00f4ts et cautionnements vers\u00e9s": {},
+ "2767-Cr\u00e9ances rattach\u00e9es \u00e0 des participations": {},
+ "2768-Immobilisations financi\u00e8res diverses": {}
+ },
+ "277-Cr\u00e9ances rattach\u00e9es \u00e0 des participations et avances \u00e0 des GIE": {
+ "2771-Cr\u00e9ances rattach\u00e9es \u00e0 des participations (groupe)": {},
+ "2772-Cr\u00e9ances rattach\u00e9es \u00e0 des participations (hors groupe)": {},
+ "2773-Cr\u00e9ances rattach\u00e9es \u00e0 des soci\u00e9t\u00e9s en participation": {},
+ "2774-Avances \u00e0 des Groupements d\u2019int\u00e9r\u00eat \u00e9conomique (GIE)": {}
+ },
+ "278-Immobilisations financi\u00e8res diverses": {
+ "2781-Cr\u00e9ances diverses groupe": {},
+ "2782-Cr\u00e9ances diverses hors groupe": {},
+ "2784-Banques d\u00e9p\u00f4ts \u00e0 terme": {},
+ "2785-Or et m\u00e9taux pr\u00e9cieux": {},
+ "2788-Autres immobilisations financi\u00e8res": {}
+ }
+ },
+ "28-Amortissements": {
+ "account_type": "Accumulated Depreciation",
+ "281-Amortissements des immobilisations corporelles": {
+ "account_type": "Accumulated Depreciation",
+ "2811-Amortissements des frais de d\u00e9veloppement": {
+ "account_type": "Accumulated Depreciation"
+ },
+ "2812-Amortissements des brevets, licences, concessions et droits similaires": {
+ "account_type": "Accumulated Depreciation"
+ },
+ "2813-Amortissements des logiciels et sites internet": {
+ "account_type": "Accumulated Depreciation"
+ },
+ "2814-Amortissements des marques": {
+ "account_type": "Accumulated Depreciation"
+ },
+ "2815-Amortissements du fonds commercial": {
+ "account_type": "Accumulated Depreciation"
+ },
+ "2816-Amortissements du droit au bail": {
+ "account_type": "Accumulated Depreciation"
+ },
+ "2817-Amortissements des investissements de cr\u00e9ation": {
+ "account_type": "Accumulated Depreciation"
+ },
+ "2818-Amortissements des autres droits et valeurs incorporels": {
+ "account_type": "Accumulated Depreciation"
+ }
+ },
+ "282-Amortissements des terrains": {
+ "2824-Amortissements des travaux de mise en valeur des terrains": {}
+ },
+ "283-Amortissements des b\u00e2timents, installations techniques et agencements": {
+ "2831-Amortissements des b\u00e2timents industriels, agricoles, administratifs et commerciaux sur sol propre": {},
+ "2832-Amortissements des b\u00e2timents industriels, agricoles, administratifs et commerciaux sur sol d\u2019autrui": {},
+ "2833-Amortissements des ouvrages d\u2019infrastructure": {},
+ "2834-Amortissements des am\u00e9nagements, agencements et installations techniques": {},
+ "2835-Amortissements des am\u00e9nagements de bureaux": {},
+ "2837-Amortissements des b\u00e2timents industriels, agricoles et commerciaux mis en concession": {},
+ "2838-Amortissements des autres installations et agencements": {}
+ },
+ "284-Amortissements du mat\u00e9riel": {
+ "2841-Amortissements du mat\u00e9riel et outillage industriel et commercial": {},
+ "2842-Amortissements du mat\u00e9riel et outillage agricole": {},
+ "2843-Amortissements du mat\u00e9riel d\u2019emballage r\u00e9cup\u00e9rable et identifiable": {},
+ "2844-Amortissements du mat\u00e9riel et mobilier": {},
+ "2845-Amortissements du mat\u00e9riel de transport": {},
+ "2846-Amortissements des actifs biologiques": {},
+ "2847-Amortissements des agencements et am\u00e9nagements du mat\u00e9riel et des actifs biologiques": {},
+ "2848-Amortissements des autres mat\u00e9riels": {}
+ }
+ },
+ "29-D\u00e9pr\u00e9ciations des immobilisations": {
+ "291-D\u00e9pr\u00e9ciations des immobilisations incorporelles": {
+ "2911-D\u00e9pr\u00e9ciations des frais de d\u00e9veloppement": {},
+ "2912-D\u00e9pr\u00e9ciations des brevets, licences, concessions et droits similaires": {},
+ "2913-D\u00e9pr\u00e9ciations des logiciels et sites internet": {},
+ "2914-D\u00e9pr\u00e9ciations des marques": {},
+ "2915-D\u00e9pr\u00e9ciations du fonds commercial": {},
+ "2916-D\u00e9pr\u00e9ciations du droit au bail": {},
+ "2917-D\u00e9pr\u00e9ciations des investissements de cr\u00e9ation": {},
+ "2918-D\u00e9pr\u00e9ciations des autres droits et valeurs incorporels": {},
+ "2919-D\u00e9pr\u00e9ciations des immobilisations incorporelles en cours": {}
+ },
+ "292-D\u00e9pr\u00e9ciations des terrains": {
+ "2921-D\u00e9pr\u00e9ciations des terrains agricoles et forestiers": {},
+ "2922-D\u00e9pr\u00e9ciations des terrains nus": {},
+ "2923-D\u00e9pr\u00e9ciations des terrains b\u00e2tis": {},
+ "2924-D\u00e9pr\u00e9ciations des travaux de mise en valeur des terrains": {},
+ "2925-D\u00e9pr\u00e9ciations des terrains de gisement": {},
+ "2926-D\u00e9pr\u00e9ciations des terrains am\u00e9nag\u00e9s": {},
+ "2927-D\u00e9pr\u00e9ciations des terrains mis en concession": {},
+ "2928-D\u00e9pr\u00e9ciations des autres terrains": {},
+ "2929-D\u00e9pr\u00e9ciations des am\u00e9nagements de terrains en cours": {}
+ },
+ "293-D\u00e9pr\u00e9ciations des b\u00e2timents, installations techniques et agencements": {
+ "2931-D\u00e9pr\u00e9ciations des b\u00e2timents industriels, agricoles, administratifs et commerciaux sur sol propre": {},
+ "2932-D\u00e9pr\u00e9ciations des b\u00e2timents industriels, agricoles, administratifs et commerciaux sur sol d\u2019autrui": {},
+ "2933-D\u00e9pr\u00e9ciations des ouvrages d\u2019infrastructures": {},
+ "2934-D\u00e9pr\u00e9ciations des am\u00e9nagements, agencements et installations techniques": {},
+ "2935-D\u00e9pr\u00e9ciations des am\u00e9nagements de bureaux": {},
+ "2937-D\u00e9pr\u00e9ciations des b\u00e2timents industriels, agricoles et commerciaux mis en concession": {},
+ "2938-D\u00e9pr\u00e9ciations des autres installations et agencements": {},
+ "2939-D\u00e9pr\u00e9ciations des b\u00e2timents et installations en cours": {}
+ },
+ "294-D\u00e9pr\u00e9ciations de mat\u00e9riel, du mobilier et de l\u2019actif biologique": {
+ "2941-D\u00e9pr\u00e9ciations du mat\u00e9riel et outillage industriel et commercial": {},
+ "2942-D\u00e9pr\u00e9ciations du mat\u00e9riel et outillage agricole": {},
+ "2943-D\u00e9pr\u00e9ciations du mat\u00e9riel d\u2019emballage r\u00e9cup\u00e9rable et identifiable": {},
+ "2944-D\u00e9pr\u00e9ciations du mat\u00e9riel et mobilier": {},
+ "2945-D\u00e9pr\u00e9ciations du mat\u00e9riel de transport": {},
+ "2946-D\u00e9pr\u00e9ciations des actifs biologiques": {},
+ "2947-D\u00e9pr\u00e9ciations des agencements et am\u00e9nagements du mat\u00e9riel et des actifs biologiques": {},
+ "2948-D\u00e9pr\u00e9ciations des autres mat\u00e9riels": {},
+ "2949-D\u00e9pr\u00e9ciations de mat\u00e9riel en cours": {}
+ },
+ "295-D\u00e9pr\u00e9ciations des avances et acomptes vers\u00e9s sur immobilisations": {
+ "2951-D\u00e9pr\u00e9ciations des avances et acomptes vers\u00e9s sur immobilisations incorporelles": {},
+ "2952-D\u00e9pr\u00e9ciations des avances et acomptes vers\u00e9s sur immobilisations corporelles": {}
+ },
+ "296-D\u00e9pr\u00e9ciations des titres de participation": {
+ "2961-D\u00e9pr\u00e9ciations des titres de participation dans des soci\u00e9t\u00e9s sous contr\u00f4le exclusif": {},
+ "2962-D\u00e9pr\u00e9ciations des titres de participation dans les soci\u00e9t\u00e9s sous contr\u00f4le conjoint": {},
+ "2963-D\u00e9pr\u00e9ciations des titres de participation dans les soci\u00e9t\u00e9s conf\u00e9rant une influence notable": {},
+ "2965-D\u00e9pr\u00e9ciations des participations dans des organismes professionnels": {},
+ "2966-D\u00e9pr\u00e9ciations des parts dans des GIE": {},
+ "2968-D\u00e9pr\u00e9ciations des autres titres de participation": {}
+ },
+ "297-D\u00e9pr\u00e9ciations des autres immobilisations financi\u00e8res": {
+ "2971-D\u00e9pr\u00e9ciations des pr\u00eats et cr\u00e9ances": {},
+ "2972-D\u00e9pr\u00e9ciations des pr\u00eats au personnel": {},
+ "2973-D\u00e9pr\u00e9ciations des cr\u00e9ances sur l\u2019\u00c9tat": {},
+ "2974-D\u00e9pr\u00e9ciations des titres immobilis\u00e9s": {},
+ "2975-D\u00e9pr\u00e9ciations des d\u00e9p\u00f4ts et cautionnements vers\u00e9s": {},
+ "2977-D\u00e9pr\u00e9ciations des cr\u00e9ances rattach\u00e9es \u00e0 des participations et avances \u00e0 des GIE": {},
+ "2978-D\u00e9pr\u00e9ciations des cr\u00e9ances financi\u00e8res diverses": {}
+ }
+ },
+ "root_type": "Asset"
+ },
+ "3-Comptes de Stocks": {
+ "31-Marchandises": {
+ "311-Marchandises A": {
+ "3111-Marchandises A1": {},
+ "3112-Marchandises A2": {}
+ },
+ "312-Marchandises B": {
+ "3121-Marchandises B1": {},
+ "3122-Marchandises B2": {}
+ },
+ "313-Actifs biologiques": {
+ "3131-Animaux": {},
+ "3132-V\u00e9g\u00e9taux": {}
+ },
+ "318-Marchandises hors activit\u00e9s ordinaires (HAO)": {}
+ },
+ "32-Mati\u00e8res premi\u00e8res et fournitures li\u00e9es": {
+ "321-Mati\u00e8res A": {},
+ "322-Mati\u00e8res B": {},
+ "323-Fournitures (A, B)": {}
+ },
+ "33-Autres approvisionnements": {
+ "331-Mati\u00e8res consommables": {},
+ "332-Fournitures d\u2019atelier et d\u2019usine": {},
+ "333-Fournitures de magasin": {},
+ "334-Fournitures de bureau": {},
+ "335-Emballages": {
+ "3351-Emballages perdus": {},
+ "3352-Emballages r\u00e9cup\u00e9rables non identifiables": {},
+ "3353-Emballages \u00e0 usage mixte": {},
+ "3358-Autres emballages": {}
+ },
+ "338-Autres mati\u00e8res": {}
+ },
+ "34-Produits en cours": {
+ "341-Produits en cours": {
+ "3411-Produits en cours P1": {},
+ "3412-Produits en cours P2": {}
+ },
+ "342-Travaux en cours": {
+ "3421-Travaux en cours T1": {},
+ "3422-Travaux en cours T2": {}
+ },
+ "343-Produits interm\u00e9diaires en cours": {
+ "3431-Produits interm\u00e9diaires A": {},
+ "3432-Produits interm\u00e9diaires B": {}
+ },
+ "344-Produits r\u00e9siduels en cours": {
+ "3441-Produits r\u00e9siduels A": {},
+ "3442-Produits r\u00e9siduels B": {}
+ },
+ "345-Actifs biologiques en cours": {
+ "3451-Animaux": {},
+ "3452-V\u00e9g\u00e9taux": {}
+ }
+ },
+ "35-Services en cours": {
+ "351-\u00c9tudes en cours": {
+ "3511-\u00c9tudes en cours E1": {},
+ "3512-\u00c9tudes en cours E2": {}
+ },
+ "352-Prestations de services en cours": {
+ "3521-Prestations de services S1": {},
+ "3522-Prestations de services S2": {}
+ }
+ },
+ "36-Produits finis": {
+ "361-Produits finis A": {},
+ "362-Produits finis B": {},
+ "363-Actifs biologiques": {
+ "3631-Animaux": {},
+ "3632-V\u00e9g\u00e9taux": {},
+ "3638-Autres stocks (activit\u00e9s annexes)": {}
+ }
+ },
+ "37-Produits interm\u00e9diaires et r\u00e9siduels": {
+ "371-Produits interm\u00e9diaires": {
+ "3711-Produits interm\u00e9diaires A": {},
+ "3712-Produits interm\u00e9diaires B": {}
+ },
+ "372-Produits r\u00e9siduels": {
+ "3721-D\u00e9chets": {},
+ "3722-Rebuts": {},
+ "3723-Mati\u00e8res de R\u00e9cup\u00e9ration": {}
+ },
+ "373-Actifs biologiques": {
+ "3731-Animaux": {},
+ "3732-V\u00e9g\u00e9taux": {},
+ "3738-Autres stocks (activit\u00e9s annexes)": {}
+ }
+ },
+ "38-Stocks en cours de route, en consignation ou en d\u00e9p\u00f4t": {
+ "account_type": "Stock",
+ "381-Marchandises en cours de route": {},
+ "382-Mati\u00e8res premi\u00e8res et fournitures li\u00e9es en cours de route": {},
+ "383-Autres approvisionnements en cours de route": {},
+ "386-Produits finis en cours de route": {},
+ "387-Stock en consignation ou en d\u00e9p\u00f4t": {
+ "3871-Stock en consignation": {},
+ "3872-Stock en d\u00e9p\u00f4t": {}
+ },
+ "388-Stock provenant d\u2019immobilisations mises hors service ou au rebut": {}
+ },
+ "39-D\u00e9pr\u00e9ciations des stocks et encours de production": {
+ "391-D\u00e9pr\u00e9ciations des stocks de marchandises": {},
+ "392-D\u00e9pr\u00e9ciations des stocks de mati\u00e8res premi\u00e8res et fournitures li\u00e9es": {},
+ "393-D\u00e9pr\u00e9ciations des stocks d\u2019autres approvisionnements": {},
+ "394-D\u00e9pr\u00e9ciations des productions en cours": {},
+ "395-D\u00e9pr\u00e9ciations des services en cours": {},
+ "396-D\u00e9pr\u00e9ciations des stocks de produits finis": {},
+ "397-D\u00e9pr\u00e9ciations des stocks de produits interm\u00e9diaires et r\u00e9siduels": {},
+ "398-D\u00e9pr\u00e9ciations des stocks en cours de route, en consignation ou en d\u00e9p\u00f4t": {}
+ },
+ "root_type": "Asset"
+ },
+ "4-Comptes de Tiers (ACTIF)": {
+ "40-Fournisseurs et comptes rattach\u00e9s (ACTIF)": {
+ "409-Fournisseurs d\u00e9biteurs": {
+ "4091-Fournisseurs Avances et acomptes vers\u00e9s": {},
+ "4092-Fournisseurs Groupe avances et acomptes vers\u00e9s": {},
+ "4093-Fournisseurs Sous-traitants avances et acomptes vers\u00e9s": {},
+ "4094-Fournisseurs Cr\u00e9ances pour emballages et mat\u00e9riels \u00e0 rendre": {},
+ "4098-Fournisseurs Rabais, remises, ristournes et autres avoirs \u00e0 obtenir": {}
+ }
+ },
+ "41-Clients et comptes rattach\u00e9s (ACTIF)": {
+ "411-Clients": {
+ "4111-Clients": {
+ "account_type": "Receivable"
+ },
+ "4112-Clients groupe": {
+ "account_type": "Receivable"
+ },
+ "4114-Clients, \u00c9tat et Collectivit\u00e9s publiques": {
+ "account_type": "Receivable"
+ },
+ "4115-Clients, organismes internationaux": {
+ "account_type": "Receivable"
+ },
+ "4116-Clients, r\u00e9serve de propri\u00e9t\u00e9": {
+ "account_type": "Receivable"
+ },
+ "4117-Client, retenues de garantie": {
+ "account_type": "Receivable"
+ },
+ "4118-Clients, d\u00e9gr\u00e8vement de taxes sur la valeur ajout\u00e9e (TVA)": {
+ "account_type": "Receivable"
+ },
+ "account_type": "Receivable"
+ },
+ "412-Clients, effets \u00e0 recevoir en portefeuille": {
+ "4121-Clients, effets \u00e0 recevoir": {
+ "account_type": "Receivable"
+ },
+ "4122-Clients Groupe, effets \u00e0 recevoir": {
+ "account_type": "Receivable"
+ },
+ "4124-\u00c9tat et Collectivit\u00e9s publiques, effets \u00e0 recevoir": {
+ "account_type": "Receivable"
+ },
+ "4125-Organismes Internationaux, effets \u00e0 recevoir": {
+ "account_type": "Receivable"
+ },
+ "account_type": "Receivable"
+ },
+ "413-Clients, ch\u00e8ques, effets et autres valeurs impay\u00e9es": {
+ "4131-Clients, ch\u00e8ques impay\u00e9s": {
+ "account_type": "Receivable"
+ },
+ "4132-Clients, effets impay\u00e9s": {
+ "account_type": "Receivable"
+ },
+ "4133-Clients, cartes de cr\u00e9dit impay\u00e9es": {
+ "account_type": "Receivable"
+ },
+ "4138-Clients, autres valeurs impay\u00e9es": {
+ "account_type": "Receivable"
+ },
+ "account_type": "Receivable"
+ },
+ "414-Cr\u00e9ances sur cessions courantes d\u2019immobilisations": {
+ "4141-Cr\u00e9ances en compte, immobilisations incorporelles": {
+ "account_type": "Receivable"
+ },
+ "4142-Cr\u00e9ances en compte, immobilisations corporelles": {
+ "account_type": "Receivable"
+ },
+ "4146-Effets \u00e0 recevoir, immobilisations incorporelles": {
+ "account_type": "Receivable"
+ },
+ "4147-Effets \u00e0 recevoir, immobilisations corporelles": {
+ "account_type": "Receivable"
+ },
+ "account_type": "Receivable"
+ },
+ "415-Clients, effets escompt\u00e9s non \u00e9chus": {
+ "account_type": "Receivable"
+ },
+ "416-Cr\u00e9ances clients litigieuses ou douteuses": {
+ "4161-Cr\u00e9ances litigieuses": {
+ "account_type": "Receivable"
+ },
+ "4162-Cr\u00e9ances douteuses": {
+ "account_type": "Receivable"
+ },
+ "account_type": "Receivable"
+ },
+ "418-Clients, produits \u00e0 recevoir": {
+ "4181-Clients, factures \u00e0 \u00e9tablir": {
+ "account_type": "Receivable"
+ },
+ "4186-Clients, int\u00e9r\u00eats courus": {
+ "account_type": "Receivable"
+ },
+ "account_type": "Receivable"
+ },
+ "account_type": "Receivable"
+ },
+ "42-Personnel (ACTIF)": {
+ "421-Personnel, avances et acomptes": {
+ "4211-Personnel, avances": {},
+ "4212-Personnel, acomptes": {},
+ "4213-Frais avanc\u00e9s et fournitures au personnel": {}
+ }
+ },
+ "43-Organismes sociaux (ACTIF)": {
+ "431-S\u00e9curit\u00e9 sociale": {
+ "4311-Prestations familiales": {},
+ "4312-Accidents de travail": {},
+ "4313-Caisse de retraite obligatoire": {},
+ "4314-Caisse de retraite facultative": {},
+ "4318-Autres cotisations sociales": {}
+ },
+ "432-Caisses de retraite compl\u00e9mentaire": {},
+ "433-Autres organismes sociaux": {
+ "4331-Mutuelle": {},
+ "4332-Assurances retraite": {},
+ "4333-Assurances et organismes de sant\u00e9": {}
+ },
+ "438-Organismes sociaux, charges \u00e0 payer et produits \u00e0 recevoir": {
+ "4387-Produits \u00e0 recevoir": {}
+ }
+ },
+ "44-\u00c9tat et collectivit\u00e9s publiques (ACTIF)": {
+ "443-\u00c9tat, TVA factur\u00e9e": {
+ "4431-TVA factur\u00e9e sur ventes": {},
+ "4432-TVA factur\u00e9e sur prestations de services": {},
+ "4433-TVA factur\u00e9e sur travaux": {},
+ "4434-TVA factur\u00e9e sur production livr\u00e9e \u00e0 soi-m\u00eame": {},
+ "4435-TVA sur factures \u00e0 \u00e9tablir": {}
+ },
+ "445-\u00c9tat, TVA r\u00e9cup\u00e9rable": {
+ "4451-TVA r\u00e9cup\u00e9rable sur immobilisations": {},
+ "4452-TVA r\u00e9cup\u00e9rable sur achats": {},
+ "4453-TVA r\u00e9cup\u00e9rable sur transport": {},
+ "4454-TVA r\u00e9cup\u00e9rable sur services ext\u00e9rieurs et autres charges": {},
+ "4455-TVA r\u00e9cup\u00e9rable sur factures non parvenues": {},
+ "4456-TVA transf\u00e9r\u00e9e par d\u2019autres entit\u00e9s": {}
+ },
+ "448-\u00c9tat, charges \u00e0 payer et produits \u00e0 recevoir": {
+ "4486-Charges \u00e0 payer": {},
+ "4487-Produits \u00e0 recevoir": {}
+ },
+ "449-\u00c9tat, cr\u00e9ances et dettes diverses": {
+ "4491-\u00c9tat, obligations cautionn\u00e9es": {},
+ "4492-\u00c9tat, avances et acomptes vers\u00e9s sur imp\u00f4ts": {},
+ "4493-\u00c9tat, fonds de dotation \u00e0 recevoir": {},
+ "4494-\u00c9tat, subventions investissement \u00e0 recevoir": {},
+ "4495-\u00c9tat, subventions d\u2019exploitation \u00e0 recevoir": {},
+ "4496-\u00c9tat, subventions d\u2019\u00e9quilibre \u00e0 recevoir": {},
+ "4497-\u00c9tat, avances sur subventions": {},
+ "4499-\u00c9tat, fonds r\u00e9glement\u00e9s provisionn\u00e9s": {}
+ }
+ },
+ "45-Organismes internationaux (ACTIF)": {
+ "451-Op\u00e9rations avec les organismes africains": {},
+ "452-Op\u00e9rations avec les autres organismes internationaux": {},
+ "458-Organismes internationaux, fonds de dotation et subventions \u00e0 recevoir": {
+ "4581-Organismes internationaux, fonds de dotation \u00e0 recevoir": {},
+ "4582-Organismes internationaux, subventions \u00e0 recevoir": {}
+ }
+ },
+ "46-Apporteurs, associ\u00e9s et groupe (ACTIF)": {
+ "461-Apporteurs, op\u00e9rations sur le capital": {
+ "4613-Apporteurs, capital appel\u00e9, non vers\u00e9": {},
+ "4614-Apporteurs, compte d\u2019apport, op\u00e9rations de restructuration (fusion...)": {},
+ "4618-Apporteurs, titres \u00e0 \u00e9changer": {}
+ },
+ "467-Apporteurs, restant d\u00fb sur capital appel\u00e9": {}
+ },
+ "47-D\u00e9biteurs et cr\u00e9diteurs divers (ACTIF)": {
+ "472-Cr\u00e9ances et dettes sur titres de placement": {
+ "4721-Cr\u00e9ances sur cessions de titres de placement": {},
+ "4726-Versements restant \u00e0 effectuer sur titres de placement non lib\u00e9r\u00e9s": {}
+ },
+ "473-Interm\u00e9diaires Op\u00e9rations faites pour compte de tiers": {
+ "4731-Mandants": {},
+ "4732-Mandataires": {},
+ "4733-Commettants": {},
+ "4734-Commissionnaires": {},
+ "4739-\u00c9tat, Collectivit\u00e9s publiques, fonds global d\u2019allocation": {}
+ },
+ "474-Compte de r\u00e9partition p\u00e9riodique des charges et des produits": {
+ "4747-Compte de r\u00e9partition p\u00e9riodique des produits": {}
+ },
+ "475-Compte transitoire, ajustement sp\u00e9cial li\u00e9 \u00e0 la r\u00e9vision du SYSCOHADA": {
+ "4751-Compte actif": {
+ "account_type": "Temporary"
+ }
+ },
+ "476-Charges constat\u00e9es d\u2019avance": {},
+ "478-\u00c9carts de conversion actif": {
+ "4781-Diminution des cr\u00e9ances d\u2019exploitation": {},
+ "4782-Diminution des cr\u00e9ances financi\u00e8res": {},
+ "4783-Augmentation des dettes d\u2019exploitation": {},
+ "4784-Augmentation des dettes financi\u00e8res": {},
+ "4786-Diff\u00e9rences d\u2019\u00e9valuation sur instruments de tr\u00e9sorerie": {},
+ "4788-Diff\u00e9rences compens\u00e9es par couverture de change": {}
+ }
+ },
+ "48-Cr\u00e9ances et dettes hors activit\u00e9s ordinaires (ACTIF)": {
+ "485-Cr\u00e9ances sur cessions d\u2019immobilisations": {
+ "4851-En compte, immobilisations incorporelles": {},
+ "4852-En compte, immobilisations corporelles": {},
+ "4853-Effets \u00e0 recevoir, immobilisations incorporelles": {},
+ "4854-Effets \u00e0 recevoir, immobilisations corporelles": {},
+ "4855-Effets escompt\u00e9s non \u00e9chus": {},
+ "4857-Retenues de garantie": {},
+ "4858-Factures \u00e0 \u00e9tablir": {}
+ },
+ "488-Autres cr\u00e9ances hors activit\u00e9s ordinaires (HAO)": {}
+ },
+ "49-D\u00e9pr\u00e9ciations et provisions pour risques \u00e0 court terme (tiers) (ACTIF)": {
+ "491-D\u00e9pr\u00e9ciations des comptes clients": {
+ "4911-Cr\u00e9ances litigieuses": {},
+ "4912-Cr\u00e9ances douteuses": {}
+ },
+ "495-D\u00e9pr\u00e9ciations des comptes organismes internationaux": {},
+ "496-D\u00e9pr\u00e9ciations des comptes apporteurs, associ\u00e9s et groupe": {
+ "4962-Associ\u00e9s, comptes courants": {},
+ "4963-Associ\u00e9s, op\u00e9rations faites en commun": {},
+ "4966-Groupe, comptes courants": {}
+ },
+ "497-D\u00e9pr\u00e9ciations des comptes d\u00e9biteurs divers": {},
+ "498-D\u00e9pr\u00e9ciations des comptes de cr\u00e9ances HAO": {
+ "4985-Cr\u00e9ances sur cessions d\u2019immobilisations": {},
+ "4986-Cr\u00e9ances sur cessions de titres de placement": {},
+ "4988-Autres cr\u00e9ances HAO": {}
+ },
+ "499-Provisions pour risques \u00e0 court terme": {
+ "4991-Sur op\u00e9rations d\u2019exploitation": {},
+ "4997-Sur op\u00e9rations financi\u00e8res": {},
+ "4998-Sur op\u00e9rations HAO": {}
+ }
+ },
+ "root_type": "Asset"
+ },
+ "4-Comptes de Tiers (PASSIF)": {
+ "40-Fournisseurs et comptes rattach\u00e9s (PASSIF)": {
+ "401-Fournisseurs, dettes en compte": {
+ "4011-Fournisseurs": {
+ "account_type": "Payable"
+ },
+ "4012-Fournisseurs groupe": {
+ "account_type": "Payable"
+ },
+ "4013-Fournisseurs sous-traitants": {
+ "account_type": "Payable"
+ },
+ "4016-Fournisseurs, r\u00e9serve de propri\u00e9t\u00e9": {
+ "account_type": "Payable"
+ },
+ "4017-Fournisseur, retenues de garantie": {
+ "account_type": "Payable"
+ },
+ "account_type": "Payable"
+ },
+ "402-Fournisseurs, effets \u00e0 payer": {
+ "4021-Fournisseurs Effets \u00e0 payer": {
+ "account_type": "Payable"
+ },
+ "4022-Fournisseurs Groupe, effets \u00e0 payer": {
+ "account_type": "Payable"
+ },
+ "4023-Fournisseurs Sous-traitants, effets \u00e0 payer": {
+ "account_type": "Payable"
+ },
+ "account_type": "Payable"
+ },
+ "404-Fournisseurs, acquisitions courantes d\u2019immobilisations": {
+ "4041-Fournisseurs Dettes en comptes, immobilisations incorporelles": {
+ "account_type": "Payable"
+ },
+ "4042-Fournisseurs Dettes en comptes, immobilisations corporelles": {
+ "account_type": "Payable"
+ },
+ "4046-Fournisseurs Effets \u00e0 payer, immobilisations incorporelles": {
+ "account_type": "Payable"
+ },
+ "4047-Fournisseurs Effets \u00e0 payer, immobilisations corporelles": {
+ "account_type": "Payable"
+ },
+ "account_type": "Payable"
+ },
+ "408-Fournisseurs, factures non parvenues": {
+ "4081-Fournisseurs": {
+ "account_type": "Stock Received But Not Billed"
+ },
+ "4082-Fournisseurs groupe": {
+ "account_type": "Stock Received But Not Billed"
+ },
+ "4083-Fournisseurs sous-traitants": {
+ "account_type": "Stock Received But Not Billed"
+ },
+ "4086-Fournisseurs, int\u00e9r\u00eats courus": {
+ "account_type": "Stock Received But Not Billed"
+ },
+ "account_type": "Stock Received But Not Billed"
+ },
+ "account_type": "Payable"
+ },
+ "41-Clients et comptes rattach\u00e9s (PASSIF)": {
+ "419-Clients cr\u00e9diteurs": {
+ "4191-Clients, avances et acomptes re\u00e7us": {},
+ "4192-Clients groupe, avances et acomptes re\u00e7us": {},
+ "4194-Clients, dettes pour emballages et mat\u00e9riels consign\u00e9s": {},
+ "4198-Clients, rabais, remises, ristournes et autres avoirs \u00e0 accorder": {}
+ }
+ },
+ "42-Personnel (PASSIF)": {
+ "422-Personnel, r\u00e9mun\u00e9rations dues": {},
+ "423-Personnel, oppositions, saisies-arr\u00eats": {
+ "4231-Personnel, oppositions": {},
+ "4232-Personnel, saisies-arr\u00eats": {},
+ "4233-Personnel, avis \u00e0 tiers d\u00e9tenteur": {}
+ },
+ "424-Personnel, \u0153uvres sociales internes": {
+ "4241-Assistance m\u00e9dicale": {},
+ "4242-Allocations familiales": {},
+ "4245-Organismes sociaux rattach\u00e9s \u00e0 l\u2019entit\u00e9": {},
+ "4248-Autres \u0153uvres sociales internes": {}
+ },
+ "425-Repr\u00e9sentants du personnel": {
+ "4251-D\u00e9l\u00e9gu\u00e9s du personnel": {},
+ "4252-Syndicats et Comit\u00e9s d\u2019entreprises, d\u2019\u00c9tablissement": {},
+ "4258-Autres repr\u00e9sentants du personnel": {}
+ },
+ "426-Personnel, participation aux b\u00e9n\u00e9fices et au capital": {
+ "4261-Participation aux b\u00e9n\u00e9fices": {},
+ "4264-Participation au capital": {}
+ },
+ "427-Personnel d\u00e9p\u00f4ts": {},
+ "428-Personnel, charges \u00e0 payer et produits \u00e0 recevoir": {
+ "4281-Dettes provisionn\u00e9es pour cong\u00e9s \u00e0 payer": {},
+ "4286-Autres charges \u00e0 payer": {},
+ "4287-Produits \u00e0 recevoir": {}
+ }
+ },
+ "43-Organismes sociaux (PASSIF)": {
+ "438-Organismes sociaux, charges \u00e0 payer et produits \u00e0 recevoir": {
+ "4381-Charges sociales sur gratifications \u00e0 payer": {},
+ "4382-Charges sociales sur cong\u00e9s \u00e0 payer": {},
+ "4386-Autres charges \u00e0 payer": {}
+ }
+ },
+ "44-\u00c9tat et collectivit\u00e9s publiques (PASSIF)": {
+ "441-\u00c9tat, imp\u00f4t sur les b\u00e9n\u00e9fices": {},
+ "442-\u00c9tat, autres imp\u00f4ts et taxes": {
+ "4421-Imp\u00f4ts et taxes d\u2019\u00c9tat": {},
+ "4422-Imp\u00f4ts et taxes pour les collectivit\u00e9s publiques": {},
+ "4423-Imp\u00f4ts et taxes recouvrables sur des obligataires": {},
+ "4424-Imp\u00f4ts et taxes recouvrables sur des associ\u00e9s": {},
+ "4426-Droits de douane": {},
+ "4428-Autres imp\u00f4ts et taxes": {}
+ },
+ "444-\u00c9tat, TVA due ou cr\u00e9dit de TVA": {
+ "4441-\u00c9tat, TVA due": {},
+ "4449-\u00c9tat, cr\u00e9dit de TVA \u00e0 reporter": {}
+ },
+ "446-\u00c9tat, autres taxes sur le chiffre d\u2019affaires": {},
+ "447-\u00c9tat, imp\u00f4ts retenus \u00e0 la source": {
+ "4471-Imp\u00f4t G\u00e9n\u00e9ral sur le revenu": {},
+ "4472-Imp\u00f4ts sur salaires": {},
+ "4473-Contribution nationale": {},
+ "4474-Contribution nationale de solidarit\u00e9": {},
+ "4478-Autres imp\u00f4ts et contributions": {}
+ }
+ },
+ "46-Apporteurs, associ\u00e9s et groupe (PASSIF)": {
+ "461-Apporteurs, op\u00e9rations sur le capital (PASSIF)": {
+ "4611-Apporteurs, apports en nature": {},
+ "4612-Apporteurs, apports en num\u00e9raire": {},
+ "4615-Apporteurs, versements re\u00e7us sur augmentation de capital": {},
+ "4616-Apporteurs, versements anticip\u00e9s": {},
+ "4617-Apporteurs d\u00e9faillants": {},
+ "4619-Apporteurs, capital \u00e0 rembourser": {}
+ },
+ "462-Associ\u00e9s, comptes courants": {
+ "4621-Principal": {},
+ "4626-Int\u00e9r\u00eats courus": {}
+ },
+ "463-Associ\u00e9s, op\u00e9rations faites en commun et GIE": {
+ "4631-Op\u00e9rations courantes": {},
+ "4636-Int\u00e9r\u00eats courus": {}
+ },
+ "465-Associ\u00e9s, dividendes \u00e0 payer": {},
+ "466-Groupe, comptes courants": {}
+ },
+ "47-D\u00e9biteurs et cr\u00e9diteurs divers (PASSIF)": {
+ "471-D\u00e9biteurs et cr\u00e9diteurs divers": {
+ "4711-D\u00e9biteurs divers": {},
+ "4712-Cr\u00e9diteurs divers": {},
+ "4713-Obligataires": {},
+ "4715-R\u00e9mun\u00e9rations d\u2019administrateurs": {},
+ "4716-Compte d\u2019affacturage": {},
+ "4717-D\u00e9biteurs divers retenues de garantie": {},
+ "4718-Apport, compte de fusion et op\u00e9rations assimil\u00e9es": {},
+ "4719-Bons de souscription d\u2019actions et d\u2019obligations": {}
+ },
+ "474-Compte de r\u00e9partition p\u00e9riodique des charges et des produits (PASSIF)": {
+ "4746-Compte de r\u00e9partition p\u00e9riodique des charges": {}
+ },
+ "475-Compte transitoire, ajustement sp\u00e9cial li\u00e9 \u00e0 la r\u00e9vision du SYSCOHADA (PASSIF)": {
+ "4752-Compte passif": {}
+ },
+ "477-Produits constat\u00e9s d\u2019avance": {},
+ "479-\u00c9carts de conversion passif": {
+ "4791-Augmentation des cr\u00e9ances d\u2019exploitation": {},
+ "4792-Augmentation des cr\u00e9ances financi\u00e8res": {},
+ "4793-Diminution des dettes d\u2019exploitation": {},
+ "4794-Diminution des dettes financi\u00e8res": {},
+ "4797-Diff\u00e9rences d\u2019\u00e9valuation sur instruments de tr\u00e9sorerie": {},
+ "4798-Diff\u00e9rences compens\u00e9es par couverture de change": {}
+ }
+ },
+ "48-Cr\u00e9ances et dettes hors activit\u00e9s ordinaires (HAO) (PASSIF)": {
+ "481-Fournisseurs d\u2019investissements": {
+ "4811-Immobilisations incorporelles": {},
+ "4812-Immobilisations corporelles": {},
+ "4813-Versements restant \u00e0 effectuer sur titres de participation et titres immobilis\u00e9s non lib\u00e9r\u00e9s": {},
+ "4816-R\u00e9serve de propri\u00e9t\u00e9": {},
+ "4817-Retenues de garantie": {},
+ "4818-Factures non parvenues": {}
+ },
+ "482-Fournisseurs d\u2019investissements, effets \u00e0 payer": {
+ "4821-Immobilisations incorporelles": {},
+ "4822-Immobilisations corporelles": {}
+ },
+ "484-Autres dettes hors activit\u00e9s ordinaires (HAO)": {
+ "4887-Produits": {}
+ }
+ },
+ "49-D\u00e9pr\u00e9ciations et provisions pour risques \u00e0 court terme (tiers) (PASSIF)": {
+ "490-D\u00e9pr\u00e9ciations des comptes fournisseurs": {},
+ "492-D\u00e9pr\u00e9ciations des comptes personnel": {},
+ "493-D\u00e9pr\u00e9ciations des comptes organismes sociaux": {},
+ "494-D\u00e9pr\u00e9ciations des comptes \u00c9tat et collectivit\u00e9s publiques": {},
+ "495-D\u00e9pr\u00e9ciations des comptes organismes internationaux": {}
+ },
+ "root_type": "Liability"
+ },
+ "5-Comptes de tr\u00e9sorerie": {
+ "50-Titres de placement": {
+ "501-Titres du tr\u00e9sor et bons de caisse \u00e0 court terme": {
+ "5011-Titres du Tr\u00e9sor \u00e0 court terme": {},
+ "5012-Titres d\u2019organismes financiers": {},
+ "5013-Bons de caisse \u00e0 court terme": {},
+ "5016-Frais d\u2019acquisition des titres de tr\u00e9sor et bons de caisse": {}
+ },
+ "502-Actions": {
+ "5021-Actions ou parts propres": {},
+ "5022-Actions cot\u00e9es": {},
+ "5023-Actions non cot\u00e9es": {},
+ "5024-Actions d\u00e9membr\u00e9es (certificats d\u2019investissement, droits de vote)": {},
+ "5025-Autres actions": {},
+ "5026-Frais d\u2019acquisition des actions": {}
+ },
+ "503-Obligations": {
+ "5031-Obligations \u00e9mises par la soci\u00e9t\u00e9 et rachet\u00e9es par elle": {},
+ "5032-Obligations cot\u00e9es": {},
+ "5033-Obligations non cot\u00e9es": {},
+ "5035-Autres obligations": {},
+ "5036-Frais d\u2019acquisition des obligations": {}
+ },
+ "504-Bons de souscription": {
+ "5042-Bons de souscription d\u2019actions": {},
+ "5043-Bons de souscription d\u2019obligations": {}
+ },
+ "505-Titres n\u00e9gociables hors r\u00e9gion": {},
+ "506-Int\u00e9r\u00eats courus": {
+ "5061-Titres du Tr\u00e9sor et bons de caisse \u00e0 court terme": {},
+ "5062-Actions": {},
+ "5063-Obligations": {}
+ },
+ "508-Autres titres de placement et cr\u00e9ances assimil\u00e9es": {}
+ },
+ "51-Valeurs \u00e0 encaisser": {
+ "511-Effets \u00e0 encaisser": {},
+ "512-Effets \u00e0 l\u2019encaissement": {},
+ "513-Ch\u00e8ques \u00e0 encaisser": {},
+ "514-Ch\u00e8ques \u00e0 l\u2019encaissement": {},
+ "515-Cartes de cr\u00e9dit \u00e0 encaisser": {},
+ "518-Autres valeurs \u00e0 l\u2019encaissement": {
+ "5181-Warrants": {},
+ "5182-Billets de fonds": {},
+ "5185-Ch\u00e8ques de voyage": {},
+ "5186-Coupons \u00e9chus": {},
+ "5187-Int\u00e9r\u00eats \u00e9chus des obligations": {}
+ }
+ },
+ "52-Banques": {
+ "521-Banques locales": {
+ "5211-Banques en monnaie nationale": {
+ "account_type": "Bank"
+ },
+ "5215-Banques en devises": {
+ "account_type": "Bank"
+ },
+ "account_type": "Bank"
+ },
+ "522-Banques autres \u00c9tats r\u00e9gion": {},
+ "523-Banques autres \u00c9tats zone mon\u00e9taire": {},
+ "524-Banques hors zone mon\u00e9taire": {},
+ "525-Banques d\u00e9p\u00f4t \u00e0 terme": {},
+ "526-Banques, int\u00e9r\u00eats courus": {
+ "5261-Banque, int\u00e9r\u00eats courus, charges \u00e0 payer": {},
+ "5267-Banque, int\u00e9r\u00eats courus, produits \u00e0 recevoir": {}
+ }
+ },
+ "53-\u00c9tablissements financiers et assimil\u00e9s": {
+ "531-Ch\u00e8ques postaux": {},
+ "532-Tr\u00e9sor": {},
+ "533-Soci\u00e9t\u00e9s de gestion et d\u2019interm\u00e9diation (SGI)": {},
+ "536-\u00c9tablissements financiers, int\u00e9r\u00eats courus": {},
+ "538-Autres organismes financiers": {}
+ },
+ "54-Instruments de tr\u00e9sorerie": {
+ "541-Options de taux d\u2019int\u00e9r\u00eat": {},
+ "542-Options de taux de change": {},
+ "543-Options de taux boursiers": {},
+ "544-Instruments de march\u00e9s \u00e0 terme": {},
+ "545-Avoirs d\u2019or et autres m\u00e9taux pr\u00e9cieux": {}
+ },
+ "55-Instruments de monnaie \u00e9lectronique": {
+ "551-Monnaie \u00e9lectronique carte carburant": {},
+ "552-Monnaie \u00e9lectronique t\u00e9l\u00e9phone portable": {},
+ "553-Monnaie \u00e9lectronique carte p\u00e9age": {},
+ "554-Porte-monnaie \u00e9lectronique": {},
+ "558-Autres instruments de monnaies \u00e9lectroniques": {}
+ },
+ "56-Banques, cr\u00e9dits de tr\u00e9sorerie et d\u2019escompte": {
+ "561-Cr\u00e9dits de tr\u00e9sorerie": {},
+ "564-Escompte de cr\u00e9dits de campagne": {},
+ "565-Escompte de cr\u00e9dits ordinaires": {},
+ "566-Banques, cr\u00e9dits de tr\u00e9sorerie, int\u00e9r\u00eats courus": {}
+ },
+ "57-Caisse": {
+ "571-Caisse si\u00e8ge social": {
+ "5711-Caisse en monnaie nationale": {},
+ "5712-Caisse en devises": {}
+ },
+ "572-Caisse succursale A": {
+ "5721-En monnaie nationale": {},
+ "5722-En devises": {}
+ },
+ "573-Caisse succursale B": {
+ "5731-En monnaie nationale": {},
+ "5732-En devises": {}
+ }
+ },
+ "58-R\u00e9gies d\u2019avances, accr\u00e9ditifs et virements internes": {
+ "581-R\u00e9gies d\u2019avance": {},
+ "582-Accr\u00e9ditifs": {},
+ "585-Virements de fonds": {},
+ "588-Autres virements internes": {}
+ },
+ "59-D\u00e9pr\u00e9ciations et provisions pour risque \u00e0 court terme": {
+ "590-D\u00e9pr\u00e9ciations des titres de placement": {},
+ "591-D\u00e9pr\u00e9ciations des titres et valeurs \u00e0 encaisser": {},
+ "592-D\u00e9pr\u00e9ciations des comptes banques": {},
+ "593-D\u00e9pr\u00e9ciations des comptes \u00e9tablissements financiers et assimil\u00e9s": {},
+ "594-D\u00e9pr\u00e9ciations des comptes d\u2019instruments de tr\u00e9sorerie": {},
+ "599-Provisions pour risque \u00e0 court terme \u00e0 caract\u00e8re financier": {}
+ },
+ "root_type": "Asset"
+ },
+ "6-Comptes de charges des activit\u00e9s ordinaires": {
+ "60-Achats et variations de stocks": {
+ "601-Achats de marchandises": {
+ "6011-Dans la R\u00e9gion": {},
+ "6012-Hors R\u00e9gion": {},
+ "6013-Aux entit\u00e9s du groupe dans la R\u00e9gion": {},
+ "6014-Aux entit\u00e9s du groupe hors R\u00e9gion": {},
+ "6015-Frais sur achats": {},
+ "6019-Rabais, remises et ristournes obtenus (non ventil\u00e9s)": {}
+ },
+ "602-Achats de mati\u00e8res premi\u00e8res et fournitures li\u00e9es": {
+ "6021-Dans la R\u00e9gion": {},
+ "6022-Hors R\u00e9gion": {},
+ "6023-Aux entit\u00e9s du groupe dans la R\u00e9gion": {},
+ "6024-Aux entit\u00e9s du groupe hors R\u00e9gion": {},
+ "6025-Frais sur achats": {},
+ "6029-Rabais, remises et ristournes obtenus (non ventil\u00e9s)": {}
+ },
+ "603-Variations des stocks de biens achet\u00e9s": {
+ "6031-Variations des stocks de marchandises": {},
+ "6032-Variations des stocks de mati\u00e8res premi\u00e8res et fournitures li\u00e9es": {},
+ "6033-Variations des stocks d\u2019autres approvisionnements": {}
+ },
+ "604-Achats stock\u00e9s de mati\u00e8res et fournitures consommables": {
+ "6041-Mati\u00e8res consommables": {},
+ "6042-Mati\u00e8res combustibles": {},
+ "6043-Produits d\u2019entretien": {},
+ "6044-Fournitures d\u2019atelier et d\u2019usine": {},
+ "6045-Frais sur achat": {},
+ "6046-Fournitures de magasin": {},
+ "6047-Fournitures de bureau": {},
+ "6049-Rabais, remises et ristournes obtenus (non ventil\u00e9s)": {}
+ },
+ "605-Autres achats": {
+ "6051-Fournitures non stockables Eau": {},
+ "6052-Fournitures non stockables \u00c9lectricit\u00e9": {},
+ "6053-Fournitures non stockables Autres \u00e9nergies": {},
+ "6054-Fournitures d\u2019entretien non stockables": {},
+ "6055-Fournitures de bureau non stockables": {},
+ "6056-Achats de petit mat\u00e9riel et outillage": {},
+ "6057-Achats d\u2019\u00e9tudes et prestations de services": {},
+ "6058-Achats de travaux, mat\u00e9riels et \u00e9quipements": {},
+ "6059-Rabais, remises et ristournes obtenus (non ventil\u00e9s)": {}
+ },
+ "608-Achats d\u2019emballages": {
+ "6081-Emballages perdus": {},
+ "6082-Emballages r\u00e9cup\u00e9rables non identifiables": {},
+ "6083-Emballages \u00e0 usage mixte": {},
+ "6085-Frais sur achats": {},
+ "6089-Rabais, remises et ristournes obtenus (non ventil\u00e9s)": {}
+ }
+ },
+ "61-Transports": {
+ "612-Transports sur ventes": {},
+ "613-Transports pour le compte de tiers": {},
+ "614-Transports du personnel": {},
+ "616-Transports de plis": {},
+ "618-Autres frais de transport": {
+ "6181-Voyages et d\u00e9placements": {},
+ "6182-Transports entre \u00e9tablissements ou chantiers": {},
+ "6183-Transports administratifs": {}
+ }
+ },
+ "62-Services ext\u00e9rieurs": {
+ "621-Sous-traitance g\u00e9n\u00e9rale": {},
+ "622-Locations, charges locatives": {
+ "6221-Locations de terrains": {},
+ "6222-Locations de b\u00e2timents": {},
+ "6223-Locations de mat\u00e9riels et outillages": {},
+ "6224-Malis sur emballages": {},
+ "6225-Locations d\u2019emballages": {},
+ "6226-Fermages et loyers du foncier": {},
+ "6228-Locations et charges locatives diverses": {}
+ },
+ "623-Redevances de location acquisition": {
+ "6232-Cr\u00e9dit-bail immobilier": {},
+ "6233-Cr\u00e9dit-bail mobilier": {},
+ "6234-Location-vente": {},
+ "6238-Autres contrats de location acquisition": {}
+ },
+ "624-Entretien, r\u00e9parations, remise en \u00e9tat et maintenance": {
+ "6241-Entretien et r\u00e9parations des biens immobiliers": {},
+ "6242-Entretien et r\u00e9parations des biens mobiliers": {},
+ "6243-Maintenance": {},
+ "6244-Charges de d\u00e9mant\u00e8lement et remise en \u00e9tat": {},
+ "6248-Autres entretiens et r\u00e9parations": {}
+ },
+ "625-Primes d\u2019assurance": {
+ "6251-Assurances multirisques": {},
+ "6252-Assurances mat\u00e9riel de transport": {},
+ "6253-Assurances risques d\u2019exploitation": {},
+ "6254-Assurances responsabilit\u00e9 du producteur": {},
+ "6255-Assurances insolvabilit\u00e9 clients": {},
+ "6257-Assurances transport sur ventes": {},
+ "6258-Autres primes d\u2019assurances": {}
+ },
+ "626-\u00c9tudes, recherches et documentation": {
+ "6261-\u00c9tudes et recherches": {},
+ "6265-Documentation g\u00e9n\u00e9rale": {},
+ "6266-Documentation technique": {}
+ },
+ "627-Publicit\u00e9, publications, relations publiques": {
+ "6271-Annonces, insertions": {},
+ "6272-Catalogues, imprim\u00e9s publicitaires": {},
+ "6273-\u00c9chantillons": {},
+ "6274-Foires et expositions": {},
+ "6275-Publications": {},
+ "6276-Cadeaux \u00e0 la client\u00e8le": {},
+ "6277-Frais de colloques, s\u00e9minaires, conf\u00e9rences": {},
+ "6278-Autres charges de publicit\u00e9 et relations publiques": {}
+ },
+ "628-Frais de t\u00e9l\u00e9communications": {
+ "6281-Frais de t\u00e9l\u00e9phone": {},
+ "6282-Frais de t\u00e9lex": {},
+ "6283-Frais de t\u00e9l\u00e9copie": {},
+ "6288-Autres frais de t\u00e9l\u00e9communications": {}
+ }
+ },
+ "63-Autres services ext\u00e9rieurs": {
+ "631-Frais bancaires": {
+ "6311-Frais sur titres (vente, garde)": {},
+ "6312-Frais sur effets": {},
+ "6313-Location de coffres": {},
+ "6314-Commissions d\u2019affacturage": {},
+ "6315-Commissions sur cartes de cr\u00e9dit": {},
+ "6316-Frais d\u2019\u00e9mission d\u2019emprunts": {},
+ "6317-Frais sur instruments monnaie \u00e9lectronique": {},
+ "6318-Autres frais bancaires": {}
+ },
+ "632-R\u00e9mun\u00e9rations d\u2019interm\u00e9diaires et de conseils": {
+ "6322-Commissions et courtages sur ventes": {},
+ "6324-Honoraires des professions r\u00e9glement\u00e9es": {},
+ "6325-Frais d\u2019actes et de contentieux": {},
+ "6326-R\u00e9mun\u00e9rations d\u2019affacturage": {},
+ "6327-R\u00e9mun\u00e9rations des autres prestataires de services": {},
+ "6328-Divers frais": {}
+ },
+ "633-Frais de formation du personnel": {},
+ "634-Redevances pour brevets, licences, logiciels, concessions et droits et valeurs similaires": {
+ "6342-Redevances pour brevets, licences": {},
+ "6343-Redevances pour logiciels": {},
+ "6344-Redevances pour marques": {},
+ "6345-Redevances pour sites internet": {},
+ "6346-Redevances pour concessions, droits et valeurs similaires": {}
+ },
+ "635-Cotisations": {
+ "6351-Cotisations": {},
+ "6358-Concours divers": {}
+ },
+ "637-R\u00e9mun\u00e9rations de personnel ext\u00e9rieur \u00e0 l\u2019entit\u00e9": {
+ "6371-Personnel int\u00e9rimaire": {},
+ "6372-Personnel d\u00e9tach\u00e9 ou pr\u00eat\u00e9 \u00e0 l\u2019entit\u00e9": {}
+ },
+ "638-Autres charges externes": {
+ "6381-Frais de recrutement du personnel": {},
+ "6382-Frais de d\u00e9m\u00e9nagement": {},
+ "6383-R\u00e9ceptions": {},
+ "6384-Missions": {},
+ "6385-Charges de copropri\u00e9t\u00e9": {}
+ }
+ },
+ "64-Imp\u00f4ts et taxes": {
+ "641-Imp\u00f4ts et taxes directs": {
+ "6411-Imp\u00f4ts fonciers et taxes annexes": {},
+ "6412-Patentes, licences et taxes annexes": {},
+ "6413-Taxes sur appointements et salaires": {},
+ "6414-Taxes d\u2019apprentissage": {},
+ "6415-Formation professionnelle continue": {},
+ "6418-Autres imp\u00f4ts et taxes directs": {}
+ },
+ "645-Imp\u00f4ts et taxes indirects": {},
+ "646-Droits d\u2019enregistrement": {
+ "6461-Droits de mutation": {},
+ "6462-Droits de timbre": {},
+ "6463-Taxes sur les v\u00e9hicules de soci\u00e9t\u00e9": {},
+ "6464-Vignettes": {},
+ "6468-Autres droits": {}
+ },
+ "647-P\u00e9nalit\u00e9s, amendes fiscales": {
+ "6471-P\u00e9nalit\u00e9s d\u2019assiette, imp\u00f4ts directs": {},
+ "6472-P\u00e9nalit\u00e9s d\u2019assiette, imp\u00f4ts indirects": {},
+ "6473-P\u00e9nalit\u00e9s de recouvrement, imp\u00f4ts directs": {},
+ "6474-P\u00e9nalit\u00e9s de recouvrement, imp\u00f4ts indirects": {},
+ "6478-Autres p\u00e9nalit\u00e9s et amendes fiscales": {}
+ },
+ "648-Autres imp\u00f4ts et taxes": {}
+ },
+ "65-Autres charges": {
+ "651-Pertes sur cr\u00e9ances clients et autres d\u00e9biteurs": {
+ "6511-Clients": {},
+ "6515-Autres d\u00e9biteurs": {}
+ },
+ "652-Quote-part de r\u00e9sultat sur op\u00e9rations faites en commun": {
+ "6521-Quote-part transf\u00e9r\u00e9e de b\u00e9n\u00e9fices (comptabilit\u00e9 du g\u00e9rant)": {},
+ "6525-Pertes imput\u00e9es par transfert (comptabilit\u00e9 des associ\u00e9s non g\u00e9rants)": {}
+ },
+ "654-Valeurs comptables des cessions courantes d\u2019immobilisations": {
+ "6541-Immobilisations incorporelles": {},
+ "6542-Immobilisations corporelles": {}
+ },
+ "656-Perte de change sur cr\u00e9ances et dettes commerciale": {},
+ "657-P\u00e9nalit\u00e9s et amendes p\u00e9nales": {},
+ "658-Charges diverses": {
+ "6581-Indemnit\u00e9s de fonction et autres r\u00e9mun\u00e9rations d\u2019administrateurs": {},
+ "6582-Dons": {},
+ "6583-M\u00e9c\u00e9nat": {},
+ "6588-Autres charges diverses": {}
+ },
+ "659-Charges pour d\u00e9pr\u00e9ciations et provisions pour risques \u00e0 court terme d\u2019exploitation": {
+ "6591-Sur risques \u00e0 court terme": {},
+ "6593-Sur stocks": {},
+ "6594-Sur cr\u00e9ances": {},
+ "6598-Autres charges pour d\u00e9pr\u00e9ciations et provisions pour risques \u00e0 court terme": {}
+ }
+ },
+ "66-Charges de personnel": {
+ "661-R\u00e9mun\u00e9rations directes vers\u00e9es au personnel national": {
+ "6611-Appointements salaires et commissions": {},
+ "6612-Primes et gratifications": {},
+ "6613-Cong\u00e9s pay\u00e9s": {},
+ "6614-Indemnit\u00e9s de pr\u00e9avis, de licenciement et de recherche d\u2019embauche": {},
+ "6615-Indemnit\u00e9s de maladie vers\u00e9es aux travailleurs": {},
+ "6616-Suppl\u00e9ment familial": {},
+ "6617-Avantages en nature": {},
+ "6618-Autres r\u00e9mun\u00e9rations directes": {}
+ },
+ "662-R\u00e9mun\u00e9rations directes vers\u00e9es au personnel non national": {
+ "6621-Appointements salaires et commissions": {},
+ "6622-Primes et gratifications": {},
+ "6623-Cong\u00e9s pay\u00e9s": {},
+ "6624-Indemnit\u00e9s de pr\u00e9avis, de licenciement et de recherche d\u2019embauche": {},
+ "6625-Indemnit\u00e9s de maladie vers\u00e9es aux travailleurs": {},
+ "6626-Suppl\u00e9ment familial": {},
+ "6627-Avantages en nature": {},
+ "6628-Autres r\u00e9mun\u00e9rations directes": {}
+ },
+ "663-Indemnit\u00e9s forfaitaires vers\u00e9es au personnel": {
+ "6631-Indemnit\u00e9s de logement": {},
+ "6632-Indemnit\u00e9s de repr\u00e9sentation": {},
+ "6633-Indemnit\u00e9s d\u2019expatriation": {},
+ "6634-Indemnit\u00e9s de transport": {},
+ "6638-Autres indemnit\u00e9s et avantages divers": {}
+ },
+ "664-Charges sociales": {
+ "6641-Charges sociales sur r\u00e9mun\u00e9ration du personnel national": {},
+ "6642-Charges sociales sur r\u00e9mun\u00e9ration du personnel non national": {}
+ },
+ "666-R\u00e9mun\u00e9rations et charges sociales de l\u2019exploitant individuel": {
+ "6661-R\u00e9mun\u00e9ration du travail de l\u2019exploitant": {},
+ "6662-Charges sociales": {}
+ },
+ "667-R\u00e9mun\u00e9ration transf\u00e9r\u00e9e de personnel ext\u00e9rieur": {
+ "6671-Personnel int\u00e9rimaire": {},
+ "6672-Personnel d\u00e9tach\u00e9 ou pr\u00eat\u00e9 \u00e0 l\u2019entit\u00e9": {}
+ },
+ "668-Autres charges sociales": {
+ "6681-Versements aux syndicats et comit\u00e9s d\u2019entreprise, d\u2019\u00e9tablissement": {},
+ "6682-Versements aux comit\u00e9s d\u2019hygi\u00e8ne et de s\u00e9curit\u00e9": {},
+ "6683-Versements et contributions aux autres \u0153uvres sociales": {},
+ "6684-M\u00e9decine du travail et pharmacie": {},
+ "6685-Assurances et organismes de sant\u00e9": {},
+ "6686-Assurances retraite et fonds de pension": {},
+ "6687-Majorations et p\u00e9nalit\u00e9s sociales": {},
+ "6688-Charges sociales diverses": {}
+ }
+ },
+ "67-Frais financiers et charges assimil\u00e9es": {
+ "671-Int\u00e9r\u00eats des emprunts": {
+ "6711-Emprunts obligataires": {},
+ "6712-Emprunts aupr\u00e8s des \u00e9tablissements de cr\u00e9dit": {},
+ "6713-Dettes li\u00e9es \u00e0 des participations": {},
+ "6714-Primes de remboursement des obligations": {}
+ },
+ "672-Int\u00e9r\u00eats dans loyers de location acquisition": {
+ "6722-Int\u00e9r\u00eats dans loyers de location acquisition / cr\u00e9dit-bail immobilier": {},
+ "6723-Int\u00e9r\u00eats dans loyers de location acquisition / cr\u00e9dit-bail mobilier": {},
+ "6724-Int\u00e9r\u00eats dans loyers de location acquisition / location-vente": {},
+ "6728-Int\u00e9r\u00eats dans loyers des autres locations acquisition": {}
+ },
+ "673-Escomptes accord\u00e9s": {},
+ "674-Autres int\u00e9r\u00eats": {
+ "6741-Avances re\u00e7ues et d\u00e9p\u00f4ts cr\u00e9diteurs": {},
+ "6742-Comptes courants bloqu\u00e9s": {},
+ "6743-Int\u00e9r\u00eats sur obligations cautionn\u00e9es": {},
+ "6744-Int\u00e9r\u00eats sur dettes commerciales": {},
+ "6745-Int\u00e9r\u00eats bancaires et sur op\u00e9rations de financement (escompte...)": {},
+ "6748-Int\u00e9r\u00eats sur dettes diverses": {}
+ },
+ "675-Escomptes des effets de commerce": {},
+ "676-Pertes de change financi\u00e8res": {},
+ "677-Pertes sur titres de placement": {
+ "6771-Pertes sur cessions de titres de placement": {},
+ "6772-Mali provenant d\u2019attribution gratuite d\u2019actions au personnel salari\u00e9 et aux dirigeants": {}
+ },
+ "678-Pertes et charges sur risques financiers": {
+ "6781-Sur rentes viag\u00e8res": {},
+ "6782-Sur op\u00e9rations financi\u00e8res": {},
+ "6784-Sur instruments de tr\u00e9sorerie": {}
+ },
+ "679-Charges pour d\u00e9pr\u00e9ciations et provisions pour risques \u00e0 court terme financi\u00e8res": {
+ "6791-Sur risques financiers": {},
+ "6795-Sur titres de placement": {},
+ "6798-Autres charges pour d\u00e9pr\u00e9ciations et provisions pour risques \u00e0 court terme financi\u00e8res": {}
+ }
+ },
+ "68-Dotations aux amortissements": {
+ "681-Dotations aux amortissements d\u2019exploitation": {
+ "6812-Dotations aux amortissements des immobilisations incorporelles": {},
+ "6813-Dotations aux amortissements des immobilisations corporelles": {}
+ }
+ },
+ "69-Dotations aux provisions et aux d\u00e9pr\u00e9ciations": {
+ "691-Dotations aux provisions et aux d\u00e9pr\u00e9ciations d\u2019exploitation": {
+ "6911-Dotations aux provisions pour risques et charges": {},
+ "6913-Dotations aux d\u00e9pr\u00e9ciations des immobilisations incorporelles": {},
+ "6914-Dotations aux d\u00e9pr\u00e9ciations des immobilisations corporelles": {}
+ },
+ "697-Dotations aux provisions et aux d\u00e9pr\u00e9ciations financi\u00e8res": {
+ "6971-Dotations aux provisions pour risques et charges": {},
+ "6972-Dotations aux d\u00e9pr\u00e9ciations des immobilisations financi\u00e8res": {}
+ }
+ },
+ "root_type": "Expense"
+ },
+ "7-Comptes de produits des activit\u00e9s ordinaires": {
+ "70-Ventes": {
+ "701-Ventes de marchandises": {
+ "7011-Dans la R\u00e9gion": {},
+ "7012-Hors R\u00e9gion": {},
+ "7013-Aux entit\u00e9s du groupe dans la R\u00e9gion": {},
+ "7014-Aux entit\u00e9s du groupe hors R\u00e9gion": {},
+ "7015-Sur internet": {},
+ "7019-Rabais, remises, ristournes accord\u00e9s (non ventil\u00e9s)": {}
+ },
+ "702-Ventes de produits finis": {
+ "7021-Dans la R\u00e9gion": {},
+ "7022-Hors R\u00e9gion": {},
+ "7023-Aux entit\u00e9s du groupe dans la R\u00e9gion": {},
+ "7024-Aux entit\u00e9s du groupe hors R\u00e9gion": {},
+ "7025-Sur internet": {},
+ "7029-Rabais, remises, ristournes accord\u00e9s (non ventil\u00e9s)": {}
+ },
+ "703-Ventes de produits interm\u00e9diaires": {
+ "7031-Dans la R\u00e9gion": {},
+ "7032-Hors R\u00e9gion": {},
+ "7033-Aux entit\u00e9s du groupe dans la R\u00e9gion": {},
+ "7034-Aux entit\u00e9s du groupe hors R\u00e9gion": {},
+ "7035-Sur internet": {},
+ "7039-Rabais, remises, ristournes accord\u00e9s (non ventil\u00e9s)": {}
+ },
+ "704-Ventes de produits r\u00e9siduels": {
+ "7041-Dans la R\u00e9gion": {},
+ "7042-Hors R\u00e9gion": {},
+ "7043-Aux entit\u00e9s du groupe dans la R\u00e9gion": {},
+ "7044-Aux entit\u00e9s du groupe hors R\u00e9gion": {},
+ "7045-Sur internet": {},
+ "7049-Rabais, remises, ristournes accord\u00e9s (non ventil\u00e9s)": {}
+ },
+ "705-Travaux factur\u00e9s": {
+ "7051-Dans la R\u00e9gion": {},
+ "7052-Hors R\u00e9gion": {},
+ "7053-Aux entit\u00e9s du groupe dans la R\u00e9gion": {},
+ "7054-Aux entit\u00e9s du groupe hors R\u00e9gion": {},
+ "7055-Sur internet": {},
+ "7059-Rabais, remises, ristournes accord\u00e9s (non ventil\u00e9s)": {}
+ },
+ "706-Services vendus": {
+ "7061-Dans la R\u00e9gion": {},
+ "7062-Hors R\u00e9gion": {},
+ "7063-Aux entit\u00e9s du groupe dans la R\u00e9gion": {},
+ "7064-Aux entit\u00e9s du groupe hors R\u00e9gion": {},
+ "7065-Sur internet": {},
+ "7069-Rabais, remises, ristournes accord\u00e9s (non ventil\u00e9s)": {}
+ },
+ "707-Produits accessoires": {
+ "7071-Ports, emballages perdus et autres frais factur\u00e9s": {},
+ "7072-Commissions et courtages": {},
+ "7073-Locations": {},
+ "7074-Bonis sur reprises et cessions d\u2019emballages": {},
+ "7075-Mise \u00e0 disposition de personnel": {},
+ "7076-Redevances pour brevets, logiciels, marques et droits similaires": {},
+ "7077-Services exploit\u00e9s dans l\u2019int\u00e9r\u00eat du personnel": {},
+ "7078-Autres produits accessoires": {}
+ }
+ },
+ "71-Subventions d\u2019exploitation": {
+ "711-Sur produits \u00e0 l\u2019exportation": {},
+ "712-Sur produits \u00e0 l\u2019importation": {},
+ "713-Sur produits de p\u00e9r\u00e9quation": {},
+ "714-Indemnit\u00e9s et subventions d\u2019exploitation (entit\u00e9 agricole)": {},
+ "718-Autres subventions d\u2019exploitation": {
+ "7181-Vers\u00e9es par l\u2019\u00c9tat et les collectivit\u00e9s publiques": {},
+ "7182-Vers\u00e9es par les organismes internationaux": {},
+ "7183-Vers\u00e9es par des tiers": {}
+ }
+ },
+ "72-Production immobilis\u00e9e": {
+ "721-Immobilisations incorporelles": {},
+ "722-Immobilisations corporelles": {
+ "7221-Immobilisations corporelles (hors actifs biologiques)": {},
+ "7222-Immobilisations corporelles (actifs biologiques)": {}
+ },
+ "724-Production auto-consomm\u00e9e": {},
+ "726-Immobilisations financi\u00e8res": {}
+ },
+ "73-Variations des stocks de biens et de services produits": {
+ "734-Variations des stocks de produits en cours": {
+ "7341-Produits en cours": {},
+ "7342-Travaux en cours": {}
+ },
+ "735-Variations des en-cours de services": {
+ "7351-\u00c9tudes en cours": {},
+ "7352-Prestations de services en cours": {}
+ },
+ "736-Variations des stocks de produits finis": {},
+ "737-Variations des stocks de produits interm\u00e9diaires et r\u00e9siduels": {
+ "7371-Produits interm\u00e9diaires": {},
+ "7372-Produits r\u00e9siduels": {}
+ }
+ },
+ "75-Autres produits": {
+ "751-Profits sur cr\u00e9ances clients et autres d\u00e9biteurs": {},
+ "752-Quote-part de r\u00e9sultat sur op\u00e9rations faites en commun": {
+ "7521-Quote-part transf\u00e9r\u00e9e de pertes (comptabilit\u00e9 du g\u00e9rant)": {},
+ "7525-B\u00e9n\u00e9fices attribu\u00e9s par transfert (comptabilit\u00e9 des associ\u00e9s non g\u00e9rants)": {}
+ },
+ "754-Produits des cessions courantes d\u2019immobilisations": {
+ "7541-Immobilisations incorporelles": {},
+ "7542-Immobilisations corporelles": {}
+ },
+ "756-Gains de change sur cr\u00e9ances et dettes commerciales": {},
+ "758-Produits divers": {
+ "7581-Indemnit\u00e9s de fonction et autres r\u00e9mun\u00e9rations d\u2019administrateurs": {},
+ "7582-Indemnit\u00e9s d\u2019assurances re\u00e7ues": {},
+ "7588-Autres produits divers": {}
+ },
+ "759-Reprises de charges pour d\u00e9pr\u00e9ciations et provisions pour risques \u00e0 court terme d\u2019exploitation": {
+ "7591-Sur risques \u00e0 court terme": {},
+ "7593-Sur stocks": {},
+ "7594-Sur cr\u00e9ances": {},
+ "7598-Sur autres charges pour d\u00e9pr\u00e9ciations et provisions pour risques \u00e0 court terme d\u2019exploitation": {}
+ }
+ },
+ "77-Revenus financiers et produits assimil\u00e9s": {
+ "771-Int\u00e9r\u00eats de pr\u00eats et cr\u00e9ances diverses": {
+ "7712-Int\u00e9r\u00eats de pr\u00eats": {},
+ "7713-Int\u00e9r\u00eats sur cr\u00e9ances diverses": {}
+ },
+ "772-Revenus de participations et autres titres immobilis\u00e9s": {
+ "7721-Revenus des titres de participation": {},
+ "7722-Revenus autres titres immobilis\u00e9s": {}
+ },
+ "773-Escomptes obtenus": {},
+ "774-Revenus de placement": {
+ "7745-Revenus des obligations": {},
+ "7746-Revenus des titres de placement": {}
+ },
+ "775-Int\u00e9r\u00eats dans loyers de location acquisition": {},
+ "776-Gains de change financiers": {},
+ "777-Gains sur cessions de titres de placement": {},
+ "778-Gains sur risques financiers": {
+ "7781-Sur rentes viag\u00e8res": {},
+ "7782-Sur op\u00e9rations financi\u00e8res": {},
+ "7784-Sur instruments de tr\u00e9sorerie": {}
+ },
+ "779-Reprises de charges pour d\u00e9pr\u00e9ciations et provisions \u00e0 court terme financi\u00e8res": {
+ "7791-Sur risques financiers": {},
+ "7795-Sur titres de placement": {},
+ "7798-Sur autres charges pour d\u00e9pr\u00e9ciations et provisions pour risques \u00e0 court terme financi\u00e8res": {}
+ }
+ },
+ "78-Transferts de charges": {
+ "781-Transferts de charges d\u2019exploitation": {},
+ "787-Transferts de charges financi\u00e8res": {}
+ },
+ "79-Reprises de provisions, de d\u00e9pr\u00e9ciations et autres": {
+ "791-Reprises de provisions et d\u00e9pr\u00e9ciations d\u2019exploitation": {
+ "7911-Pour risques et charges": {},
+ "7913-Des immobilisations incorporelles": {},
+ "7914-Des immobilisations corporelles": {}
+ },
+ "797-Reprises de provisions et d\u00e9pr\u00e9ciations financi\u00e8res": {
+ "7971-Pour risques et charges": {},
+ "7972-Des immobilisations financi\u00e8res": {}
+ },
+ "798-Reprises d\u2019amortissements": {},
+ "799-Reprises de subventions d\u2019investissement": {}
+ },
+ "root_type": "Income"
+ },
+ "8-Comptes des autres charges et des autres produits (CHARGES)": {
+ "81-Valeurs comptables des cessions d\u2019immobilisations": {
+ "811-Immobilisations incorporelles": {},
+ "812-Immobilisations corporelles": {},
+ "816-Immobilisations financi\u00e8res": {}
+ },
+ "83-Charges hors activit\u00e9s ordinaires": {
+ "831-Charges HAO constat\u00e9es": {},
+ "833-Charges li\u00e9es aux op\u00e9rations de restructuration": {},
+ "834-Pertes sur cr\u00e9ances HAO": {},
+ "835-Dons et lib\u00e9ralit\u00e9s accord\u00e9s": {},
+ "836-Abandons de cr\u00e9ances consentis": {},
+ "837-Charges li\u00e9es aux op\u00e9rations de liquidation": {},
+ "839-Charges pour d\u00e9pr\u00e9ciations et provisions pour risques \u00e0 court terme HAO": {}
+ },
+ "85-Dotations hors activit\u00e9s ordinaires": {
+ "851-Dotations aux provisions r\u00e9glement\u00e9es": {},
+ "852-Dotations aux amortissements HAO": {},
+ "853-Dotations aux d\u00e9pr\u00e9ciations HAO": {},
+ "854-Dotations aux provisions pour risques et charges HAO": {},
+ "858-Autres dotations HAO": {}
+ },
+ "87-Participation des travailleurs": {
+ "871-Participation l\u00e9gale aux b\u00e9n\u00e9fices": {},
+ "874-Participation contractuelle aux b\u00e9n\u00e9fices": {},
+ "878-Autres participations": {}
+ },
+ "89-Imp\u00f4ts sur le r\u00e9sultat": {
+ "891-Imp\u00f4ts sur les b\u00e9n\u00e9fices de l\u2019exercice": {
+ "8911-Activit\u00e9s exerc\u00e9es dans l\u2019\u00c9tat": {},
+ "8912-Activit\u00e9s exerc\u00e9es dans les autres \u00c9tats de la R\u00e9gion": {},
+ "8913-Activit\u00e9s exerc\u00e9es hors R\u00e9gion": {}
+ },
+ "892-Rappel d\u2019imp\u00f4ts sur r\u00e9sultats ant\u00e9rieurs": {},
+ "895-Imp\u00f4t minimum forfaitaire IMF": {},
+ "899-D\u00e9gr\u00e8vements et annulations d\u2019imp\u00f4ts sur r\u00e9sultats ant\u00e9rieurs": {
+ "8991-D\u00e9gr\u00e8vements": {},
+ "8994-Annulations pour pertes r\u00e9troactives": {}
+ }
+ },
+ "root_type": "Expense"
+ },
+ "8-Comptes des autres charges et des autres produits (PRODUITS)": {
+ "82-Produits des cessions d\u2019immobilisations": {
+ "821-Immobilisations incorporelles": {},
+ "822-Immobilisations corporelles": {},
+ "826-Immobilisations financi\u00e8res": {}
+ },
+ "84-Produits hors activit\u00e9s ordinaires": {
+ "841-Produits HAO constat\u00e9s": {},
+ "843-Produits li\u00e9s aux op\u00e9rations de restructuration": {},
+ "844-Indemnit\u00e9s et subventions HAO (entit\u00e9 agricole)": {},
+ "845-Dons et lib\u00e9ralit\u00e9s obtenus": {},
+ "846-Abandons de cr\u00e9ances obtenus": {},
+ "847-Produits li\u00e9s aux op\u00e9rations de liquidation": {},
+ "848-Transferts de charges HAO": {},
+ "849-Reprises de charges pour d\u00e9pr\u00e9ciations et provisions pour risques \u00e0 court terme HAO": {}
+ },
+ "86-Reprises de charges, provisions et d\u00e9pr\u00e9ciations HAO": {
+ "861-Reprises de provisions r\u00e9glement\u00e9es": {},
+ "862-Reprises d\u2019amortissements HAO": {},
+ "863-Reprises de d\u00e9pr\u00e9ciations HAO": {},
+ "864-Reprises de provisions pour risques et charges HAO": {},
+ "868-Autres reprises HAO": {}
+ },
+ "88-Subventions d\u2019\u00e9quilibre": {
+ "881-\u00c9tat": {},
+ "884-Collectivit\u00e9s publiques": {},
+ "886-Groupe": {},
+ "888-Autres": {}
+ },
+ "root_type": "Income"
+ }
+ }
+}
\ No newline at end of file
diff --git a/erpnext/accounts/doctype/account/chart_of_accounts/verified/bf_plan_comptable_avec_code.json b/erpnext/accounts/doctype/account/chart_of_accounts/verified/bf_plan_comptable_avec_code.json
new file mode 100644
index 00000000000..59a6e348116
--- /dev/null
+++ b/erpnext/accounts/doctype/account/chart_of_accounts/verified/bf_plan_comptable_avec_code.json
@@ -0,0 +1,4208 @@
+{
+ "country_code": "bf",
+ "name": "Syscohada - Plan Comptable avec code",
+ "tree": {
+ "Comptes de ressources durables": {
+ "Capital": {
+ "Capital social": {
+ "Capital souscrit, non appel\u00e9": {
+ "account_number": "1011"
+ },
+ "Capital souscrit, appel\u00e9, non vers\u00e9": {
+ "account_number": "1012"
+ },
+ "Capital souscrit, appel\u00e9, vers\u00e9, non amorti": {
+ "account_number": "1013"
+ },
+ "Capital souscrit, appel\u00e9, vers\u00e9, amorti": {
+ "account_number": "1014"
+ },
+ "Capital souscrit soumis \u00e0 des conditions particuli\u00e8res": {
+ "account_number": "1018"
+ },
+ "account_number": "101"
+ },
+ "Capital par dotation": {
+ "Dotation initiale": {
+ "account_number": "1021"
+ },
+ "Dotations compl\u00e9mentaires": {
+ "account_number": "1022"
+ },
+ "Autres dotations": {
+ "account_number": "1028"
+ },
+ "account_number": "102"
+ },
+ "Capital personnel": {
+ "account_number": "103"
+ },
+ "Compte de l\u2019exploitant": {
+ "Apports temporaires": {
+ "account_number": "1041"
+ },
+ "Op\u00e9rations courantes": {
+ "account_number": "1042"
+ },
+ "R\u00e9mun\u00e9rations, imp\u00f4ts et autres charges personnelles": {
+ "account_number": "1043"
+ },
+ "Pr\u00e9l\u00e8vements d\u2019autoconsommation": {
+ "account_number": "1047"
+ },
+ "Autres pr\u00e9l\u00e8vements": {
+ "account_number": "1048"
+ },
+ "account_number": "104"
+ },
+ "Primes li\u00e9es au capital social": {
+ "Primes d\u2019\u00e9mission": {
+ "account_number": "1051"
+ },
+ "Primes d\u2019apport": {
+ "account_number": "1052"
+ },
+ "Primes de fusion": {
+ "account_number": "1053"
+ },
+ "Primes de conversion": {
+ "account_number": "1054"
+ },
+ "Autres primes": {
+ "account_number": "1058"
+ },
+ "account_number": "105"
+ },
+ "\u00c9carts de r\u00e9\u00e9valuation": {
+ "\u00c9carts de r\u00e9\u00e9valuation l\u00e9gale": {
+ "account_number": "1061"
+ },
+ "\u00c9carts de r\u00e9\u00e9valuation libre": {
+ "account_number": "1062"
+ },
+ "account_number": "106"
+ },
+ "Apporteurs, capital souscrit, non appel\u00e9": {
+ "account_number": "109"
+ },
+ "account_number": "10"
+ },
+ "R\u00e9serves": {
+ "R\u00e9serve l\u00e9gale": {
+ "account_number": "111"
+ },
+ "R\u00e9serves statutaires ou contractuelles": {
+ "account_number": "112"
+ },
+ "R\u00e9serves r\u00e9glement\u00e9es": {
+ "R\u00e9serves de plus-values nettes \u00e0 long terme": {
+ "account_number": "1131"
+ },
+ "R\u00e9serves d\u2019attribution gratuite d\u2019actions au personnel salari\u00e9 et aux dirigeants": {
+ "account_number": "1132"
+ },
+ "R\u00e9serves cons\u00e9cutives \u00e0 l\u2019octroi de subventions d\u2019investissement": {
+ "account_number": "1133"
+ },
+ "R\u00e9serves des valeurs mobili\u00e8res donnant acc\u00e8s au capital": {
+ "account_number": "1134"
+ },
+ "Autres r\u00e9serves r\u00e9glement\u00e9es": {
+ "account_number": "1135"
+ },
+ "account_number": "113"
+ },
+ "Autres r\u00e9serves": {
+ "R\u00e9serves facultatives": {
+ "account_number": "1181"
+ },
+ "R\u00e9serves diverses": {
+ "account_number": "1188"
+ },
+ "account_number": "118"
+ },
+ "account_number": "11"
+ },
+ "Report \u00e0 nouveau": {
+ "Report \u00e0 nouveau cr\u00e9diteur": {
+ "account_number": "121"
+ },
+ "Report \u00e0 nouveau d\u00e9biteur": {
+ "Perte nette \u00e0 reporter": {
+ "account_number": "1291"
+ },
+ "Perte Amortissements r\u00e9put\u00e9s diff\u00e9r\u00e9s": {
+ "account_number": "1292"
+ },
+ "account_number": "129"
+ },
+ "account_number": "12"
+ },
+ "R\u00e9sultat net de l\u2019exercice": {
+ "R\u00e9sultat en instance d\u2019affectation": {
+ "R\u00e9sultat en instance d\u2019affectation : b\u00e9n\u00e9fice": {
+ "account_number": "1301"
+ },
+ "R\u00e9sultat en instance d\u2019affectation : perte": {
+ "account_number": "1309"
+ },
+ "account_number": "130"
+ },
+ "R\u00e9sultat net : b\u00e9n\u00e9fice": {
+ "account_number": "131"
+ },
+ "Marge commerciale (MC)": {
+ "account_number": "132"
+ },
+ "Valeur ajout\u00e9e (VA)": {
+ "account_number": "133"
+ },
+ "Exc\u00e9dent brut d\u2019exploitation (EBE)": {
+ "account_number": "134"
+ },
+ "R\u00e9sultat d\u2019exploitation (RE)": {
+ "account_number": "135"
+ },
+ "R\u00e9sultat financier (RF)": {
+ "account_number": "136"
+ },
+ "R\u00e9sultat des activit\u00e9s ordinaires (RAO)": {
+ "account_number": "137"
+ },
+ "R\u00e9sultat hors activit\u00e9s ordinaires (RHAO)": {
+ "R\u00e9sultat de fusion": {
+ "account_number": "1381"
+ },
+ "R\u00e9sultat d\u2019apport partiel d\u2019actif": {
+ "account_number": "1382"
+ },
+ "R\u00e9sultat de scission": {
+ "account_number": "1383"
+ },
+ "R\u00e9sultat de liquidation": {
+ "account_number": "1384"
+ },
+ "account_number": "138"
+ },
+ "R\u00e9sultat net : perte": {
+ "account_number": "139"
+ },
+ "account_number": "13"
+ },
+ "Subventions d\u2019investissement": {
+ "Subventions d\u2019\u00e9quipement": {
+ "\u00c9tat": {
+ "account_number": "1411"
+ },
+ "R\u00e9gions": {
+ "account_number": "1412"
+ },
+ "D\u00e9partements": {
+ "account_number": "1413"
+ },
+ "Communes et collectivit\u00e9s publiques d\u00e9centralis\u00e9es": {
+ "account_number": "1414"
+ },
+ "Entit\u00e9s publiques ou mixtes": {
+ "account_number": "1415"
+ },
+ "Entit\u00e9s et organismes priv\u00e9s": {
+ "account_number": "1416"
+ },
+ "Organismes internationaux": {
+ "account_number": "1417"
+ },
+ "Autres": {
+ "account_number": "1418"
+ },
+ "account_number": "141"
+ },
+ "Autres subventions d\u2019investissement": {
+ "account_number": "148"
+ },
+ "account_number": "14"
+ },
+ "Provisions r\u00e9glement\u00e9es et fonds assimil\u00e9s": {
+ "Amortissements d\u00e9rogatoires": {
+ "account_number": "151"
+ },
+ "Plus-values de cession \u00e0 r\u00e9investir": {
+ "account_number": "152"
+ },
+ "Fonds r\u00e9glement\u00e9s": {
+ "Fonds National": {
+ "account_number": "1531"
+ },
+ "Pr\u00e9l\u00e8vement pour le Budget": {
+ "account_number": "1532"
+ },
+ "account_number": "153"
+ },
+ "Provisions sp\u00e9ciales de r\u00e9\u00e9valuation": {
+ "account_number": "154"
+ },
+ "Provisions r\u00e9glement\u00e9es relatives aux immobilisations": {
+ "Reconstitution des gisements miniers et p\u00e9troliers": {
+ "account_number": "1551"
+ },
+ "account_number": "155"
+ },
+ "Provisions r\u00e9glement\u00e9es relatives aux stocks": {
+ "Hausse de prix": {
+ "account_number": "1561"
+ },
+ "Fluctuation des cours": {
+ "account_number": "1562"
+ },
+ "account_number": "156"
+ },
+ "Provisions pour investissement": {
+ "account_number": "157"
+ },
+ "Autres provisions et fonds r\u00e9glement\u00e9s": {
+ "account_number": "158"
+ },
+ "account_number": "15"
+ },
+ "Emprunts et dettes assimil\u00e9es": {
+ "Emprunts obligataires": {
+ "Emprunts obligataires ordinaires": {
+ "account_number": "1611"
+ },
+ "Emprunts obligataires convertibles en actions": {
+ "account_number": "1612"
+ },
+ "Emprunts obligataires remboursables en actions": {
+ "account_number": "1613"
+ },
+ "Autres emprunts obligataires": {
+ "account_number": "1618"
+ },
+ "account_number": "161"
+ },
+ "Emprunts et dettes aupr\u00e8s des \u00e9tablissements de cr\u00e9dit": {
+ "account_number": "162"
+ },
+ "Avances re\u00e7ues de l\u2019\u00c9tat": {
+ "account_number": "163"
+ },
+ "Avances re\u00e7ues et comptes courants bloqu\u00e9s": {
+ "account_number": "164"
+ },
+ "D\u00e9p\u00f4ts et cautionnements re\u00e7us": {
+ "D\u00e9p\u00f4ts": {
+ "account_number": "1651"
+ },
+ "Cautionnements": {
+ "account_number": "1652"
+ },
+ "account_number": "165"
+ },
+ "Int\u00e9r\u00eats courus": {
+ "Sur emprunts obligataires": {
+ "account_number": "1661"
+ },
+ "Sur emprunts et dettes aupr\u00e8s des \u00e9tablissements de cr\u00e9dit": {
+ "account_number": "1662"
+ },
+ "Sur avances re\u00e7ues de l\u2019\u00c9tat": {
+ "account_number": "1663"
+ },
+ "Sur avances re\u00e7ues et comptes courants bloqu\u00e9s": {
+ "account_number": "1664"
+ },
+ "Sur d\u00e9p\u00f4ts et cautionnements re\u00e7us": {
+ "account_number": "1665"
+ },
+ "Sur avances assorties de conditions particuli\u00e8res": {
+ "account_number": "1667"
+ },
+ "Sur autres emprunts et dettes": {
+ "account_number": "1668"
+ },
+ "account_number": "166"
+ },
+ "Avances assorties de conditions particuli\u00e8res": {
+ "Avances bloqu\u00e9es pour augmentation du capital": {
+ "account_number": "1671"
+ },
+ "Avances conditionn\u00e9es par l\u2019\u00c9tat": {
+ "account_number": "1672"
+ },
+ "Avances conditionn\u00e9es par les autres organismes africains": {
+ "account_number": "1673"
+ },
+ "Avances conditionn\u00e9es par les organismes internationaux": {
+ "account_number": "1674"
+ },
+ "account_number": "167"
+ },
+ "Autres emprunts et dettes": {
+ "Rentes viag\u00e8res capitalis\u00e9es": {
+ "account_number": "1681"
+ },
+ "Billets de fonds": {
+ "account_number": "1682"
+ },
+ "Dettes cons\u00e9cutives \u00e0 des titres emprunt\u00e9s": {
+ "account_number": "1683"
+ },
+ "Emprunts participatifs": {
+ "account_number": "1684"
+ },
+ "Participation des travailleurs aux b\u00e9n\u00e9fices": {
+ "account_number": "1685"
+ },
+ "Emprunts et dettes contract\u00e9s aupr\u00e8s des autres tiers": {
+ "account_number": "1686"
+ },
+ "account_number": "168"
+ },
+ "account_number": "16"
+ },
+ "Dettes de location acquisition": {
+ "Dettes de location acquisition / cr\u00e9dit bail immobilier": {
+ "account_number": "172"
+ },
+ "Dettes de location acquisition / cr\u00e9dit bail mobilier": {
+ "account_number": "173"
+ },
+ "Dettes de location acquisition / location de vente": {
+ "account_number": "174"
+ },
+ "Int\u00e9r\u00eats courus": {
+ "Sur dettes de location acquisition / cr\u00e9dit-bail immobilier": {
+ "account_number": "1762"
+ },
+ "Sur dettes de location acquisition / cr\u00e9dit-bail mobilier": {
+ "account_number": "1763"
+ },
+ "Sur dettes de location acquisition / location-vente": {
+ "account_number": "1764"
+ },
+ "Sur autres dettes de location acquisition": {
+ "account_number": "1768"
+ },
+ "account_number": "176"
+ },
+ "Autres dettes de location acquisition": {
+ "account_number": "178"
+ },
+ "account_number": "17"
+ },
+ "Dettes li\u00e9es \u00e0 des participations et comptes de liaison des \u00e9tablissements et soci\u00e9t\u00e9s en participation": {
+ "Dettes li\u00e9es \u00e0 des participations": {
+ "Dettes li\u00e9es \u00e0 des participations (groupe)": {
+ "account_number": "1811"
+ },
+ "Dettes li\u00e9es \u00e0 des participations (hors groupe)": {
+ "account_number": "1812"
+ },
+ "account_number": "181"
+ },
+ "Dettes li\u00e9es \u00e0 des soci\u00e9t\u00e9s en participation": {
+ "account_number": "182"
+ },
+ "Int\u00e9r\u00eats courus sur dettes li\u00e9es \u00e0 des participations": {
+ "account_number": "183"
+ },
+ "Comptes permanents bloqu\u00e9s des \u00e9tablissements et succursales": {
+ "account_number": "184"
+ },
+ "Comptes permanents non bloqu\u00e9s des \u00e9tablissements et succursales": {
+ "account_number": "185"
+ },
+ "Comptes de liaison charges": {
+ "account_number": "186"
+ },
+ "Comptes de liaison produits": {
+ "account_number": "187"
+ },
+ "Comptes de liaison des soci\u00e9t\u00e9s en participation": {
+ "account_number": "188"
+ },
+ "account_number": "18"
+ },
+ "Provisions pour risques et charges": {
+ "Provisions pour litiges": {
+ "account_number": "191"
+ },
+ "Provisions pour garanties donn\u00e9es aux clients": {
+ "account_number": "192"
+ },
+ "Provisions pour pertes sur march\u00e9s \u00e0 ach\u00e8vement futur": {
+ "account_number": "193"
+ },
+ "Provisions pour pertes de change": {
+ "account_number": "194"
+ },
+ "Provisions pour imp\u00f4ts": {
+ "account_number": "195"
+ },
+ "Provisions pour pensions et obligations similaires": {
+ "Provisions pour pensions et obligations similaires engagement de retraite": {
+ "account_number": "1961"
+ },
+ "Actif du r\u00e9gime de retraite": {
+ "account_number": "1962"
+ },
+ "account_number": "196"
+ },
+ "Provisions pour restructuration": {
+ "account_number": "197"
+ },
+ "Autres provisions pour risques et charges": {
+ "Provisions pour amendes et p\u00e9nalit\u00e9s": {
+ "account_number": "1981"
+ },
+ "Provisions pour propre assureur": {
+ "account_number": "1983"
+ },
+ "Provisions pour d\u00e9mant\u00e8lement et remise en \u00e9tat": {
+ "account_number": "1984"
+ },
+ "Provisions pour droits \u00e0 r\u00e9duction ou avantage en nature (ch\u00e8ques cadeau, cartes de fid\u00e9lit\u00e9...)": {
+ "account_number": "1985"
+ },
+ "Provisions pour divers risques et charges": {
+ "account_number": "1988"
+ },
+ "account_number": "198"
+ },
+ "account_number": "19"
+ },
+ "root_type": "Equity",
+ "account_number": "1"
+ },
+ "Comptes d\u2019actif immobilis\u00e9": {
+ "Immobilisations incorporelles": {
+ "account_type": "Fixed Asset",
+ "Frais de d\u00e9veloppement": {
+ "account_type": "Fixed Asset",
+ "account_number": "211"
+ },
+ "Brevets, licences, concessions et droits similaires": {
+ "account_type": "Fixed Asset",
+ "Brevets": {
+ "account_type": "Fixed Asset",
+ "account_number": "2121"
+ },
+ "Licences": {
+ "account_type": "Fixed Asset",
+ "account_number": "2122"
+ },
+ "Concessions de service public": {
+ "account_type": "Fixed Asset",
+ "account_number": "2123"
+ },
+ "Autres concessions et droits similaires": {
+ "account_type": "Fixed Asset",
+ "account_number": "2128"
+ },
+ "account_number": "212"
+ },
+ "Logiciels et sites internet": {
+ "account_type": "Fixed Asset",
+ "Logiciels": {
+ "account_type": "Fixed Asset",
+ "account_number": "2131"
+ },
+ "Sites internet": {
+ "account_type": "Fixed Asset",
+ "account_number": "2132"
+ },
+ "account_number": "213"
+ },
+ "Marques": {
+ "account_type": "Fixed Asset",
+ "account_number": "214"
+ },
+ "Fonds commercial": {
+ "account_type": "Fixed Asset",
+ "account_number": "215"
+ },
+ "Droit au bail": {
+ "account_type": "Fixed Asset",
+ "account_number": "216"
+ },
+ "Investissements de cr\u00e9ation": {
+ "account_type": "Fixed Asset",
+ "account_number": "217"
+ },
+ "Autres droits et valeurs incorporels": {
+ "account_type": "Fixed Asset",
+ "Frais de prospection et d\u2019\u00e9valuation de ressources min\u00e9rales": {
+ "account_type": "Fixed Asset",
+ "account_number": "2181"
+ },
+ "Co\u00fbts d\u2019obtention du contrat": {
+ "account_type": "Fixed Asset",
+ "account_number": "2182"
+ },
+ "Fichiers clients, notices, titres de journaux et magazines": {
+ "account_type": "Fixed Asset",
+ "account_number": "2183"
+ },
+ "Co\u00fbts des franchises": {
+ "account_type": "Fixed Asset",
+ "account_number": "2184"
+ },
+ "Divers droits et valeurs incorporelles": {
+ "account_type": "Fixed Asset",
+ "account_number": "2188"
+ },
+ "account_number": "218"
+ },
+ "Immobilisations incorporelles en cours": {
+ "account_type": "Fixed Asset",
+ "Frais de d\u00e9veloppement": {
+ "account_type": "Fixed Asset",
+ "account_number": "2191"
+ },
+ "Logiciels et internet": {
+ "account_type": "Fixed Asset",
+ "account_number": "2193"
+ },
+ "Autres droits et valeurs incorporels": {
+ "account_type": "Fixed Asset",
+ "account_number": "2198"
+ },
+ "account_number": "219"
+ },
+ "account_number": "21"
+ },
+ "Terrains": {
+ "account_type": "Fixed Asset",
+ "Terrains agricoles et forestiers": {
+ "account_type": "Fixed Asset",
+ "Terrains d\u2019exploitation agricole": {
+ "account_type": "Fixed Asset",
+ "account_number": "2211"
+ },
+ "Terrains d\u2019exploitation foresti\u00e8re": {
+ "account_type": "Fixed Asset",
+ "account_number": "2212"
+ },
+ "Autres terrains": {
+ "account_type": "Fixed Asset",
+ "account_number": "2218"
+ },
+ "account_number": "221"
+ },
+ "Terrains nus": {
+ "account_type": "Fixed Asset",
+ "Terrains \u00e0 b\u00e2tir": {
+ "account_type": "Fixed Asset",
+ "account_number": "2221"
+ },
+ "Autres terrains nus": {
+ "account_type": "Fixed Asset",
+ "account_number": "2228"
+ },
+ "account_number": "222"
+ },
+ "Terrains b\u00e2tis": {
+ "account_type": "Fixed Asset",
+ "Pour b\u00e2timents industriels et agricoles": {
+ "account_type": "Fixed Asset",
+ "account_number": "2231"
+ },
+ "Pour b\u00e2timents administratifs et commerciaux": {
+ "account_type": "Fixed Asset",
+ "account_number": "2232"
+ },
+ "Pour b\u00e2timents affect\u00e9s aux autres op\u00e9rations professionnelles": {
+ "account_type": "Fixed Asset",
+ "account_number": "2234"
+ },
+ "Pour b\u00e2timents affect\u00e9s aux autres op\u00e9rations non professionnelles": {
+ "account_type": "Fixed Asset",
+ "account_number": "2235"
+ },
+ "Autres terrains b\u00e2tis": {
+ "account_type": "Fixed Asset",
+ "account_number": "2238"
+ },
+ "account_number": "223"
+ },
+ "Travaux de mise en valeur des terrains": {
+ "account_type": "Fixed Asset",
+ "Plantation d\u2019arbres et d\u2019arbustes": {
+ "account_type": "Fixed Asset",
+ "account_number": "2241"
+ },
+ "Am\u00e9liorations du fonds": {
+ "account_type": "Fixed Asset",
+ "account_number": "2245"
+ },
+ "Autres travaux": {
+ "account_type": "Fixed Asset",
+ "account_number": "2248"
+ },
+ "account_number": "224"
+ },
+ "Terrains de carri\u00e8res tr\u00e9fonds": {
+ "account_type": "Fixed Asset",
+ "Carri\u00e8res": {
+ "account_type": "Fixed Asset",
+ "account_number": "2251"
+ },
+ "account_number": "225"
+ },
+ "Terrains am\u00e9nag\u00e9s": {
+ "account_type": "Fixed Asset",
+ "Parkings": {
+ "account_type": "Fixed Asset",
+ "account_number": "2261"
+ },
+ "account_number": "226"
+ },
+ "Terrains mis en concession": {
+ "account_type": "Fixed Asset",
+ "account_number": "227"
+ },
+ "Autres terrains": {
+ "account_type": "Fixed Asset",
+ "Terrains immeubles de placement": {
+ "account_type": "Fixed Asset",
+ "account_number": "2281"
+ },
+ "Terrains des logements affect\u00e9s au personnel": {
+ "account_type": "Fixed Asset",
+ "account_number": "2285"
+ },
+ "Terrains de location acquisition": {
+ "account_type": "Fixed Asset",
+ "account_number": "2286"
+ },
+ "Divers terrains": {
+ "account_type": "Fixed Asset",
+ "account_number": "2288"
+ },
+ "account_number": "228"
+ },
+ "Am\u00e9nagements de terrains en cours": {
+ "account_type": "Fixed Asset",
+ "Terrains agricoles et forestiers": {
+ "account_type": "Fixed Asset",
+ "account_number": "2291"
+ },
+ "Terrains nus": {
+ "account_type": "Fixed Asset",
+ "account_number": "2292"
+ },
+ "Terrains de carri\u00e8res tr\u00e9fonds": {
+ "account_type": "Fixed Asset",
+ "account_number": "2295"
+ },
+ "Autres terrains": {
+ "account_type": "Fixed Asset",
+ "account_number": "2298"
+ },
+ "account_number": "229"
+ },
+ "account_number": "22"
+ },
+ "B\u00e2timents, installations techniques et agencements": {
+ "B\u00e2timents industriels, agricoles, administratifs et commerciaux sur sol propre": {
+ "B\u00e2timents industriels": {
+ "account_number": "2311"
+ },
+ "B\u00e2timents agricoles": {
+ "account_number": "2312"
+ },
+ "B\u00e2timents administratifs et commerciaux": {
+ "account_number": "2313"
+ },
+ "B\u00e2timents affect\u00e9s au logement du personnel": {
+ "account_number": "2314"
+ },
+ "B\u00e2timents immeubles de placement": {
+ "account_number": "2315"
+ },
+ "B\u00e2timents de location acquisition": {
+ "account_number": "2316"
+ },
+ "account_number": "231"
+ },
+ "B\u00e2timents industriels, agricoles, administratifs et commerciaux sur sol d\u2019autrui": {
+ "B\u00e2timents industriels": {
+ "account_number": "2321"
+ },
+ "B\u00e2timents agricoles": {
+ "account_number": "2322"
+ },
+ "B\u00e2timents administratifs et commerciaux": {
+ "account_number": "2323"
+ },
+ "B\u00e2timents affect\u00e9s au logement du personnel": {
+ "account_number": "2324"
+ },
+ "B\u00e2timents immeubles de placement": {
+ "account_number": "2325"
+ },
+ "B\u00e2timents de location acquisition": {
+ "account_number": "2326"
+ },
+ "account_number": "232"
+ },
+ "Ouvrages d\u2019infrastructure": {
+ "Voies de terre": {
+ "account_number": "2331"
+ },
+ "Voies de fer": {
+ "account_number": "2332"
+ },
+ "Voies d\u2019eau": {
+ "account_number": "2333"
+ },
+ "Barrages, Digues": {
+ "account_number": "2334"
+ },
+ "Pistes d\u2019a\u00e9rodrome": {
+ "account_number": "2335"
+ },
+ "Autres ouvrages d\u2019infrastructures": {
+ "account_number": "2338"
+ },
+ "account_number": "233"
+ },
+ "Am\u00e9nagements, agencements et installations techniques": {
+ "Installations complexes sp\u00e9cialis\u00e9es sur sol propre": {
+ "account_number": "2341"
+ },
+ "Installations complexes sp\u00e9cialis\u00e9es sur sol d\u2019autrui": {
+ "account_number": "2342"
+ },
+ "Installations \u00e0 caract\u00e8re sp\u00e9cifique sur sol propre": {
+ "account_number": "2343"
+ },
+ "Installations \u00e0 caract\u00e8re sp\u00e9cifique sur sol d\u2019autrui": {
+ "account_number": "2344"
+ },
+ "Am\u00e9nagements et agencements des b\u00e2timents": {
+ "account_number": "2345"
+ },
+ "account_number": "234"
+ },
+ "Am\u00e9nagements de bureaux": {
+ "Installations g\u00e9n\u00e9rales": {
+ "account_number": "2351"
+ },
+ "Autres am\u00e9nagements de bureaux": {
+ "account_number": "2358"
+ },
+ "account_number": "235"
+ },
+ "B\u00e2timents industriels, agricoles et commerciaux mis en concession": {
+ "account_number": "237"
+ },
+ "Autres installations et agencements": {
+ "account_number": "238"
+ },
+ "B\u00e2timents am\u00e9nagements, agencements et installations en cours": {
+ "B\u00e2timents en cours": {
+ "account_number": "2391"
+ },
+ "Installations en cours": {
+ "account_number": "2392"
+ },
+ "Ouvrages d\u2019infrastructure en cours": {
+ "account_number": "2393"
+ },
+ "Am\u00e9nagements et agencements et installations techniques en cours": {
+ "account_number": "2394"
+ },
+ "Am\u00e9nagements de bureaux en cours": {
+ "account_number": "2395"
+ },
+ "Autres installations et agencements en cours": {
+ "account_number": "2398"
+ },
+ "account_number": "239"
+ },
+ "account_number": "23"
+ },
+ "Mat\u00e9riel, mobilier et actifs biologiques": {
+ "Mat\u00e9riel et outillage industriel et commercial": {
+ "Mat\u00e9riel industriel": {
+ "account_number": "2411"
+ },
+ "Outillage industriel": {
+ "account_number": "2412"
+ },
+ "Mat\u00e9riel commercial": {
+ "account_number": "2413"
+ },
+ "Outillage commercial": {
+ "account_number": "2414"
+ },
+ "Mat\u00e9riel & outillage industriel et commercial de location-acquisition": {
+ "account_number": "2416"
+ },
+ "account_number": "241"
+ },
+ "Mat\u00e9riel et outillage agricole": {
+ "Mat\u00e9riel agricole": {
+ "account_number": "2421"
+ },
+ "Outillage agricole": {
+ "account_number": "2422"
+ },
+ "Mat\u00e9riel & outillage agricole de location-acquisition": {
+ "account_number": "2426"
+ },
+ "account_number": "242"
+ },
+ "Mat\u00e9riel d\u2019emballage r\u00e9cup\u00e9rable et identifiable": {
+ "account_number": "243"
+ },
+ "Mat\u00e9riel et mobilier": {
+ "Mat\u00e9riel de bureau": {
+ "account_number": "2441"
+ },
+ "Mat\u00e9riel informatique": {
+ "account_number": "2442"
+ },
+ "Mat\u00e9riel bureautique": {
+ "account_number": "2443"
+ },
+ "Mobilier de bureau": {
+ "account_number": "2444"
+ },
+ "Mat\u00e9riel et mobilier immeubles de placement": {
+ "account_number": "2445"
+ },
+ "Mat\u00e9riel et mobilier de location acquisition": {
+ "account_number": "2446"
+ },
+ "Mat\u00e9riel et mobilier des logements du personnel": {
+ "account_number": "2447"
+ },
+ "account_number": "244"
+ },
+ "Mat\u00e9riel de transport": {
+ "Mat\u00e9riel automobile": {
+ "account_number": "2451"
+ },
+ "Mat\u00e9riel ferroviaire": {
+ "account_number": "2452"
+ },
+ "Mat\u00e9riel fluvial, lagunaire": {
+ "account_number": "2453"
+ },
+ "Mat\u00e9riel naval": {
+ "account_number": "2454"
+ },
+ "Mat\u00e9riel a\u00e9rien": {
+ "account_number": "2455"
+ },
+ "Mat\u00e9riel de transport de location-acquisition": {
+ "account_number": "2456"
+ },
+ "Mat\u00e9riel hippomobile": {
+ "account_number": "2457"
+ },
+ "Autres mat\u00e9riels de transport": {
+ "account_number": "2458"
+ },
+ "account_number": "245"
+ },
+ "Actifs biologiques": {
+ "Cheptel, animaux de trait": {
+ "account_number": "2461"
+ },
+ "Cheptel, animaux reproducteurs": {
+ "account_number": "2462"
+ },
+ "Animaux de garde": {
+ "account_number": "2463"
+ },
+ "Plantations agricoles": {
+ "account_number": "2465"
+ },
+ "Autres actifs biologiques": {
+ "account_number": "2468"
+ },
+ "account_number": "246"
+ },
+ "Agencements, am\u00e9nagements du mat\u00e9riel et actifs biologiques": {
+ "Agencements et am\u00e9nagements du mat\u00e9riel": {
+ "account_number": "2471"
+ },
+ "Agencements et am\u00e9nagements des actifs biologiques": {
+ "account_number": "2472"
+ },
+ "Autres agencements, am\u00e9nagements du mat\u00e9riel et actifs biologiques": {
+ "account_number": "2478"
+ },
+ "account_number": "247"
+ },
+ "Autres mat\u00e9riels et mobiliers": {
+ "Collections et \u0153uvres d\u2019art": {
+ "account_number": "2481"
+ },
+ "Divers mat\u00e9riels mobiliers": {
+ "account_number": "2488"
+ },
+ "account_number": "248"
+ },
+ "Mat\u00e9riels et actifs biologiques en cours": {
+ "Mat\u00e9riel et outillage industriel et commercial": {
+ "account_number": "2491"
+ },
+ "Mat\u00e9riel et outillage agricole": {
+ "account_number": "2492"
+ },
+ "Mat\u00e9riel d\u2019emballage r\u00e9cup\u00e9rable et identifiable": {
+ "account_number": "2493"
+ },
+ "Mat\u00e9riel et mobilier de bureau": {
+ "account_number": "2494"
+ },
+ "Mat\u00e9riel de transport": {
+ "account_number": "2495"
+ },
+ "Actifs biologiques": {
+ "account_number": "2496"
+ },
+ "Agencements am\u00e9nagements du mat\u00e9riel et actifs biologiques": {
+ "account_number": "2497"
+ },
+ "Autres mat\u00e9riels et actifs biologiques en cours": {
+ "account_number": "2498"
+ },
+ "account_number": "249"
+ },
+ "account_number": "24"
+ },
+ "Avances et acomptes vers\u00e9s sur immobilisations": {
+ "Avances et acomptes vers\u00e9s sur immobilisations incorporelles": {
+ "account_number": "251"
+ },
+ "Avances et acomptes vers\u00e9s sur immobilisations corporelles": {
+ "account_number": "252"
+ },
+ "account_number": "25"
+ },
+ "Titres de participation": {
+ "Titres de participation dans des soci\u00e9t\u00e9s sous contr\u00f4le exclusif": {
+ "account_number": "261"
+ },
+ "Titres de participation dans des soci\u00e9t\u00e9s sous contr\u00f4le conjoint": {
+ "account_number": "262"
+ },
+ "Titres de participation dans des soci\u00e9t\u00e9s conf\u00e9rant une influence notable": {
+ "account_number": "263"
+ },
+ "Participations dans des organismes professionnels": {
+ "account_number": "265"
+ },
+ "Parts dans des groupements d\u2019int\u00e9r\u00eat \u00e9conomique (GIE)": {
+ "account_number": "266"
+ },
+ "Autres titres de participation": {
+ "account_number": "268"
+ },
+ "account_number": "26"
+ },
+ "Autres immobilisations financi\u00e8res": {
+ "Pr\u00eats et cr\u00e9ances": {
+ "Pr\u00eats participatifs": {
+ "account_number": "2711"
+ },
+ "Pr\u00eats aux associ\u00e9s": {
+ "account_number": "2712"
+ },
+ "Billets de fonds": {
+ "account_number": "2713"
+ },
+ "Titres pr\u00eat\u00e9s": {
+ "account_number": "2714"
+ },
+ "Autres pr\u00eats et cr\u00e9ances": {
+ "account_number": "2718"
+ },
+ "account_number": "271"
+ },
+ "Pr\u00eats au personnel": {
+ "Pr\u00eats immobiliers": {
+ "account_number": "2721"
+ },
+ "Pr\u00eats mobiliers et d\u2019installation": {
+ "account_number": "2722"
+ },
+ "Autres pr\u00eats au personnel": {
+ "account_number": "2728"
+ },
+ "account_number": "272"
+ },
+ "Cr\u00e9ances sur l\u2019\u00c9tat": {
+ "Retenues de garantie": {
+ "account_number": "2731"
+ },
+ "Fonds r\u00e9glement\u00e9": {
+ "account_number": "2733"
+ },
+ "Cr\u00e9ances sur le conc\u00e9dant": {
+ "account_number": "2734"
+ },
+ "Autres cr\u00e9ances sur l\u2019\u00c9tat": {
+ "account_number": "2738"
+ },
+ "account_number": "273"
+ },
+ "Titres immobilis\u00e9s": {
+ "Titres immobilis\u00e9s de l\u2019activit\u00e9 de portefeuille (TIAP)": {
+ "account_number": "2741"
+ },
+ "Titres participatifs": {
+ "account_number": "2742"
+ },
+ "Certificats d\u2019investissement": {
+ "account_number": "2743"
+ },
+ "Parts de fonds commun de placement (FCP)": {
+ "account_number": "2744"
+ },
+ "Obligations": {
+ "account_number": "2745"
+ },
+ "Actions ou parts propres": {
+ "account_number": "2746"
+ },
+ "Autres titres immobilis\u00e9s": {
+ "account_number": "2748"
+ },
+ "account_number": "274"
+ },
+ "D\u00e9p\u00f4ts et cautionnements vers\u00e9s": {
+ "D\u00e9p\u00f4ts pour loyers d\u2019avance": {
+ "account_number": "2751"
+ },
+ "D\u00e9p\u00f4ts pour l\u2019\u00e9lectricit\u00e9": {
+ "account_number": "2752"
+ },
+ "D\u00e9p\u00f4ts pour l\u2019eau": {
+ "account_number": "2753"
+ },
+ "D\u00e9p\u00f4ts pour le gaz": {
+ "account_number": "2754"
+ },
+ "D\u00e9p\u00f4ts pour le t\u00e9l\u00e9phone, le t\u00e9lex, la t\u00e9l\u00e9copie": {
+ "account_number": "2755"
+ },
+ "Cautionnements sur march\u00e9s publics": {
+ "account_number": "2756"
+ },
+ "Cautionnements sur autres op\u00e9rations": {
+ "account_number": "2757"
+ },
+ "Autres d\u00e9p\u00f4ts et cautionnements": {
+ "account_number": "2758"
+ },
+ "account_number": "275"
+ },
+ "Int\u00e9r\u00eats courus": {
+ "Pr\u00eats et cr\u00e9ances non commerciales": {
+ "account_number": "2761"
+ },
+ "Pr\u00eats au personnel": {
+ "account_number": "2762"
+ },
+ "Cr\u00e9ances sur l\u2019\u00c9tat": {
+ "account_number": "2763"
+ },
+ "Titres immobilis\u00e9s": {
+ "account_number": "2764"
+ },
+ "D\u00e9p\u00f4ts et cautionnements vers\u00e9s": {
+ "account_number": "2765"
+ },
+ "Cr\u00e9ances rattach\u00e9es \u00e0 des participations": {
+ "account_number": "2767"
+ },
+ "Immobilisations financi\u00e8res diverses": {
+ "account_number": "2768"
+ },
+ "account_number": "276"
+ },
+ "Cr\u00e9ances rattach\u00e9es \u00e0 des participations et avances \u00e0 des GIE": {
+ "Cr\u00e9ances rattach\u00e9es \u00e0 des participations (groupe)": {
+ "account_number": "2771"
+ },
+ "Cr\u00e9ances rattach\u00e9es \u00e0 des participations (hors groupe)": {
+ "account_number": "2772"
+ },
+ "Cr\u00e9ances rattach\u00e9es \u00e0 des soci\u00e9t\u00e9s en participation": {
+ "account_number": "2773"
+ },
+ "Avances \u00e0 des Groupements d\u2019int\u00e9r\u00eat \u00e9conomique (GIE)": {
+ "account_number": "2774"
+ },
+ "account_number": "277"
+ },
+ "Immobilisations financi\u00e8res diverses": {
+ "Cr\u00e9ances diverses groupe": {
+ "account_number": "2781"
+ },
+ "Cr\u00e9ances diverses hors groupe": {
+ "account_number": "2782"
+ },
+ "Banques d\u00e9p\u00f4ts \u00e0 terme": {
+ "account_number": "2784"
+ },
+ "Or et m\u00e9taux pr\u00e9cieux": {
+ "account_number": "2785"
+ },
+ "Autres immobilisations financi\u00e8res": {
+ "account_number": "2788"
+ },
+ "account_number": "278"
+ },
+ "account_number": "27"
+ },
+ "Amortissements": {
+ "account_type": "Accumulated Depreciation",
+ "Amortissements des immobilisations corporelles": {
+ "account_type": "Accumulated Depreciation",
+ "Amortissements des frais de d\u00e9veloppement": {
+ "account_type": "Accumulated Depreciation",
+ "account_number": "2811"
+ },
+ "Amortissements des brevets, licences, concessions et droits similaires": {
+ "account_type": "Accumulated Depreciation",
+ "account_number": "2812"
+ },
+ "Amortissements des logiciels et sites internet": {
+ "account_type": "Accumulated Depreciation",
+ "account_number": "2813"
+ },
+ "Amortissements des marques": {
+ "account_type": "Accumulated Depreciation",
+ "account_number": "2814"
+ },
+ "Amortissements du fonds commercial": {
+ "account_type": "Accumulated Depreciation",
+ "account_number": "2815"
+ },
+ "Amortissements du droit au bail": {
+ "account_type": "Accumulated Depreciation",
+ "account_number": "2816"
+ },
+ "Amortissements des investissements de cr\u00e9ation": {
+ "account_type": "Accumulated Depreciation",
+ "account_number": "2817"
+ },
+ "Amortissements des autres droits et valeurs incorporels": {
+ "account_type": "Accumulated Depreciation",
+ "account_number": "2818"
+ },
+ "account_number": "281"
+ },
+ "Amortissements des terrains": {
+ "Amortissements des travaux de mise en valeur des terrains": {
+ "account_number": "2824"
+ },
+ "account_number": "282"
+ },
+ "Amortissements des b\u00e2timents, installations techniques et agencements": {
+ "Amortissements des b\u00e2timents industriels, agricoles, administratifs et commerciaux sur sol propre": {
+ "account_number": "2831"
+ },
+ "Amortissements des b\u00e2timents industriels, agricoles, administratifs et commerciaux sur sol d\u2019autrui": {
+ "account_number": "2832"
+ },
+ "Amortissements des ouvrages d\u2019infrastructure": {
+ "account_number": "2833"
+ },
+ "Amortissements des am\u00e9nagements, agencements et installations techniques": {
+ "account_number": "2834"
+ },
+ "Amortissements des am\u00e9nagements de bureaux": {
+ "account_number": "2835"
+ },
+ "Amortissements des b\u00e2timents industriels, agricoles et commerciaux mis en concession": {
+ "account_number": "2837"
+ },
+ "Amortissements des autres installations et agencements": {
+ "account_number": "2838"
+ },
+ "account_number": "283"
+ },
+ "Amortissements du mat\u00e9riel": {
+ "Amortissements du mat\u00e9riel et outillage industriel et commercial": {
+ "account_number": "2841"
+ },
+ "Amortissements du mat\u00e9riel et outillage agricole": {
+ "account_number": "2842"
+ },
+ "Amortissements du mat\u00e9riel d\u2019emballage r\u00e9cup\u00e9rable et identifiable": {
+ "account_number": "2843"
+ },
+ "Amortissements du mat\u00e9riel et mobilier": {
+ "account_number": "2844"
+ },
+ "Amortissements du mat\u00e9riel de transport": {
+ "account_number": "2845"
+ },
+ "Amortissements des actifs biologiques": {
+ "account_number": "2846"
+ },
+ "Amortissements des agencements et am\u00e9nagements du mat\u00e9riel et des actifs biologiques": {
+ "account_number": "2847"
+ },
+ "Amortissements des autres mat\u00e9riels": {
+ "account_number": "2848"
+ },
+ "account_number": "284"
+ },
+ "account_number": "28"
+ },
+ "D\u00e9pr\u00e9ciations des immobilisations": {
+ "D\u00e9pr\u00e9ciations des immobilisations incorporelles": {
+ "D\u00e9pr\u00e9ciations des frais de d\u00e9veloppement": {
+ "account_number": "2911"
+ },
+ "D\u00e9pr\u00e9ciations des brevets, licences, concessions et droits similaires": {
+ "account_number": "2912"
+ },
+ "D\u00e9pr\u00e9ciations des logiciels et sites internet": {
+ "account_number": "2913"
+ },
+ "D\u00e9pr\u00e9ciations des marques": {
+ "account_number": "2914"
+ },
+ "D\u00e9pr\u00e9ciations du fonds commercial": {
+ "account_number": "2915"
+ },
+ "D\u00e9pr\u00e9ciations du droit au bail": {
+ "account_number": "2916"
+ },
+ "D\u00e9pr\u00e9ciations des investissements de cr\u00e9ation": {
+ "account_number": "2917"
+ },
+ "D\u00e9pr\u00e9ciations des autres droits et valeurs incorporels": {
+ "account_number": "2918"
+ },
+ "D\u00e9pr\u00e9ciations des immobilisations incorporelles en cours": {
+ "account_number": "2919"
+ },
+ "account_number": "291"
+ },
+ "D\u00e9pr\u00e9ciations des terrains": {
+ "D\u00e9pr\u00e9ciations des terrains agricoles et forestiers": {
+ "account_number": "2921"
+ },
+ "D\u00e9pr\u00e9ciations des terrains nus": {
+ "account_number": "2922"
+ },
+ "D\u00e9pr\u00e9ciations des terrains b\u00e2tis": {
+ "account_number": "2923"
+ },
+ "D\u00e9pr\u00e9ciations des travaux de mise en valeur des terrains": {
+ "account_number": "2924"
+ },
+ "D\u00e9pr\u00e9ciations des terrains de gisement": {
+ "account_number": "2925"
+ },
+ "D\u00e9pr\u00e9ciations des terrains am\u00e9nag\u00e9s": {
+ "account_number": "2926"
+ },
+ "D\u00e9pr\u00e9ciations des terrains mis en concession": {
+ "account_number": "2927"
+ },
+ "D\u00e9pr\u00e9ciations des autres terrains": {
+ "account_number": "2928"
+ },
+ "D\u00e9pr\u00e9ciations des am\u00e9nagements de terrains en cours": {
+ "account_number": "2929"
+ },
+ "account_number": "292"
+ },
+ "D\u00e9pr\u00e9ciations des b\u00e2timents, installations techniques et agencements": {
+ "D\u00e9pr\u00e9ciations des b\u00e2timents industriels, agricoles, administratifs et commerciaux sur sol propre": {
+ "account_number": "2931"
+ },
+ "D\u00e9pr\u00e9ciations des b\u00e2timents industriels, agricoles, administratifs et commerciaux sur sol d\u2019autrui": {
+ "account_number": "2932"
+ },
+ "D\u00e9pr\u00e9ciations des ouvrages d\u2019infrastructures": {
+ "account_number": "2933"
+ },
+ "D\u00e9pr\u00e9ciations des am\u00e9nagements, agencements et installations techniques": {
+ "account_number": "2934"
+ },
+ "D\u00e9pr\u00e9ciations des am\u00e9nagements de bureaux": {
+ "account_number": "2935"
+ },
+ "D\u00e9pr\u00e9ciations des b\u00e2timents industriels, agricoles et commerciaux mis en concession": {
+ "account_number": "2937"
+ },
+ "D\u00e9pr\u00e9ciations des autres installations et agencements": {
+ "account_number": "2938"
+ },
+ "D\u00e9pr\u00e9ciations des b\u00e2timents et installations en cours": {
+ "account_number": "2939"
+ },
+ "account_number": "293"
+ },
+ "D\u00e9pr\u00e9ciations de mat\u00e9riel, du mobilier et de l\u2019actif biologique": {
+ "D\u00e9pr\u00e9ciations du mat\u00e9riel et outillage industriel et commercial": {
+ "account_number": "2941"
+ },
+ "D\u00e9pr\u00e9ciations du mat\u00e9riel et outillage agricole": {
+ "account_number": "2942"
+ },
+ "D\u00e9pr\u00e9ciations du mat\u00e9riel d\u2019emballage r\u00e9cup\u00e9rable et identifiable": {
+ "account_number": "2943"
+ },
+ "D\u00e9pr\u00e9ciations du mat\u00e9riel et mobilier": {
+ "account_number": "2944"
+ },
+ "D\u00e9pr\u00e9ciations du mat\u00e9riel de transport": {
+ "account_number": "2945"
+ },
+ "D\u00e9pr\u00e9ciations des actifs biologiques": {
+ "account_number": "2946"
+ },
+ "D\u00e9pr\u00e9ciations des agencements et am\u00e9nagements du mat\u00e9riel et des actifs biologiques": {
+ "account_number": "2947"
+ },
+ "D\u00e9pr\u00e9ciations des autres mat\u00e9riels": {
+ "account_number": "2948"
+ },
+ "D\u00e9pr\u00e9ciations de mat\u00e9riel en cours": {
+ "account_number": "2949"
+ },
+ "account_number": "294"
+ },
+ "D\u00e9pr\u00e9ciations des avances et acomptes vers\u00e9s sur immobilisations": {
+ "D\u00e9pr\u00e9ciations des avances et acomptes vers\u00e9s sur immobilisations incorporelles": {
+ "account_number": "2951"
+ },
+ "D\u00e9pr\u00e9ciations des avances et acomptes vers\u00e9s sur immobilisations corporelles": {
+ "account_number": "2952"
+ },
+ "account_number": "295"
+ },
+ "D\u00e9pr\u00e9ciations des titres de participation": {
+ "D\u00e9pr\u00e9ciations des titres de participation dans des soci\u00e9t\u00e9s sous contr\u00f4le exclusif": {
+ "account_number": "2961"
+ },
+ "D\u00e9pr\u00e9ciations des titres de participation dans les soci\u00e9t\u00e9s sous contr\u00f4le conjoint": {
+ "account_number": "2962"
+ },
+ "D\u00e9pr\u00e9ciations des titres de participation dans les soci\u00e9t\u00e9s conf\u00e9rant une influence notable": {
+ "account_number": "2963"
+ },
+ "D\u00e9pr\u00e9ciations des participations dans des organismes professionnels": {
+ "account_number": "2965"
+ },
+ "D\u00e9pr\u00e9ciations des parts dans des GIE": {
+ "account_number": "2966"
+ },
+ "D\u00e9pr\u00e9ciations des autres titres de participation": {
+ "account_number": "2968"
+ },
+ "account_number": "296"
+ },
+ "D\u00e9pr\u00e9ciations des autres immobilisations financi\u00e8res": {
+ "D\u00e9pr\u00e9ciations des pr\u00eats et cr\u00e9ances": {
+ "account_number": "2971"
+ },
+ "D\u00e9pr\u00e9ciations des pr\u00eats au personnel": {
+ "account_number": "2972"
+ },
+ "D\u00e9pr\u00e9ciations des cr\u00e9ances sur l\u2019\u00c9tat": {
+ "account_number": "2973"
+ },
+ "D\u00e9pr\u00e9ciations des titres immobilis\u00e9s": {
+ "account_number": "2974"
+ },
+ "D\u00e9pr\u00e9ciations des d\u00e9p\u00f4ts et cautionnements vers\u00e9s": {
+ "account_number": "2975"
+ },
+ "D\u00e9pr\u00e9ciations des cr\u00e9ances rattach\u00e9es \u00e0 des participations et avances \u00e0 des GIE": {
+ "account_number": "2977"
+ },
+ "D\u00e9pr\u00e9ciations des cr\u00e9ances financi\u00e8res diverses": {
+ "account_number": "2978"
+ },
+ "account_number": "297"
+ },
+ "account_number": "29"
+ },
+ "root_type": "Asset",
+ "account_number": "2"
+ },
+ "Comptes de Stocks": {
+ "Marchandises": {
+ "Marchandises A": {
+ "Marchandises A1": {
+ "account_number": "3111"
+ },
+ "Marchandises A2": {
+ "account_number": "3112"
+ },
+ "account_number": "311"
+ },
+ "Marchandises B": {
+ "Marchandises B1": {
+ "account_number": "3121"
+ },
+ "Marchandises B2": {
+ "account_number": "3122"
+ },
+ "account_number": "312"
+ },
+ "Actifs biologiques": {
+ "Animaux": {
+ "account_number": "3131"
+ },
+ "V\u00e9g\u00e9taux": {
+ "account_number": "3132"
+ },
+ "account_number": "313"
+ },
+ "Marchandises hors activit\u00e9s ordinaires (HAO)": {
+ "account_number": "318"
+ },
+ "account_number": "31"
+ },
+ "Mati\u00e8res premi\u00e8res et fournitures li\u00e9es": {
+ "Mati\u00e8res A": {
+ "account_number": "321"
+ },
+ "Mati\u00e8res B": {
+ "account_number": "322"
+ },
+ "Fournitures (A, B)": {
+ "account_number": "323"
+ },
+ "account_number": "32"
+ },
+ "Autres approvisionnements": {
+ "Mati\u00e8res consommables": {
+ "account_number": "331"
+ },
+ "Fournitures d\u2019atelier et d\u2019usine": {
+ "account_number": "332"
+ },
+ "Fournitures de magasin": {
+ "account_number": "333"
+ },
+ "Fournitures de bureau": {
+ "account_number": "334"
+ },
+ "Emballages": {
+ "Emballages perdus": {
+ "account_number": "3351"
+ },
+ "Emballages r\u00e9cup\u00e9rables non identifiables": {
+ "account_number": "3352"
+ },
+ "Emballages \u00e0 usage mixte": {
+ "account_number": "3353"
+ },
+ "Autres emballages": {
+ "account_number": "3358"
+ },
+ "account_number": "335"
+ },
+ "Autres mati\u00e8res": {
+ "account_number": "338"
+ },
+ "account_number": "33"
+ },
+ "Produits en cours": {
+ "Produits en cours": {
+ "Produits en cours P1": {
+ "account_number": "3411"
+ },
+ "Produits en cours P2": {
+ "account_number": "3412"
+ },
+ "account_number": "341"
+ },
+ "Travaux en cours": {
+ "Travaux en cours T1": {
+ "account_number": "3421"
+ },
+ "Travaux en cours T2": {
+ "account_number": "3422"
+ },
+ "account_number": "342"
+ },
+ "Produits interm\u00e9diaires en cours": {
+ "Produits interm\u00e9diaires A": {
+ "account_number": "3431"
+ },
+ "Produits interm\u00e9diaires B": {
+ "account_number": "3432"
+ },
+ "account_number": "343"
+ },
+ "Produits r\u00e9siduels en cours": {
+ "Produits r\u00e9siduels A": {
+ "account_number": "3441"
+ },
+ "Produits r\u00e9siduels B": {
+ "account_number": "3442"
+ },
+ "account_number": "344"
+ },
+ "Actifs biologiques en cours": {
+ "Animaux": {
+ "account_number": "3451"
+ },
+ "V\u00e9g\u00e9taux": {
+ "account_number": "3452"
+ },
+ "account_number": "345"
+ },
+ "account_number": "34"
+ },
+ "Services en cours": {
+ "\u00c9tudes en cours": {
+ "\u00c9tudes en cours E1": {
+ "account_number": "3511"
+ },
+ "\u00c9tudes en cours E2": {
+ "account_number": "3512"
+ },
+ "account_number": "351"
+ },
+ "Prestations de services en cours": {
+ "Prestations de services S1": {
+ "account_number": "3521"
+ },
+ "Prestations de services S2": {
+ "account_number": "3522"
+ }
+ },
+ "account_number": "35"
+ },
+ "Produits finis": {
+ "Produits finis A": {
+ "account_number": "361"
+ },
+ "Produits finis B": {
+ "account_number": "362"
+ },
+ "Actifs biologiques": {
+ "Animaux": {
+ "account_number": "3631"
+ },
+ "V\u00e9g\u00e9taux": {
+ "account_number": "3632"
+ },
+ "Autres stocks (activit\u00e9s annexes)": {
+ "account_number": "3638"
+ },
+ "account_number": "363"
+ },
+ "account_number": "36"
+ },
+ "Produits interm\u00e9diaires et r\u00e9siduels": {
+ "Produits interm\u00e9diaires": {
+ "Produits interm\u00e9diaires A": {
+ "account_number": "3711"
+ },
+ "Produits interm\u00e9diaires B": {
+ "account_number": "3712"
+ },
+ "account_number": "371"
+ },
+ "Produits r\u00e9siduels": {
+ "D\u00e9chets": {
+ "account_number": "3721"
+ },
+ "Rebuts": {
+ "account_number": "3722"
+ },
+ "Mati\u00e8res de R\u00e9cup\u00e9ration": {
+ "account_number": "3723"
+ },
+ "account_number": "372"
+ },
+ "Actifs biologiques": {
+ "Animaux": {
+ "account_number": "3731"
+ },
+ "V\u00e9g\u00e9taux": {
+ "account_number": "3732"
+ },
+ "Autres stocks (activit\u00e9s annexes)": {
+ "account_number": "3738"
+ },
+ "account_number": "373"
+ },
+ "account_number": "37"
+ },
+ "Stocks en cours de route, en consignation ou en d\u00e9p\u00f4t": {
+ "account_type": "Stock",
+ "Marchandises en cours de route": {
+ "account_number": "381"
+ },
+ "Mati\u00e8res premi\u00e8res et fournitures li\u00e9es en cours de route": {
+ "account_number": "382"
+ },
+ "Autres approvisionnements en cours de route": {
+ "account_number": "383"
+ },
+ "Produits finis en cours de route": {
+ "account_number": "386"
+ },
+ "Stock en consignation ou en d\u00e9p\u00f4t": {
+ "Stock en consignation": {
+ "account_number": "3871"
+ },
+ "Stock en d\u00e9p\u00f4t": {
+ "account_number": "3872"
+ },
+ "account_number": "387"
+ },
+ "Stock provenant d\u2019immobilisations mises hors service ou au rebut": {
+ "account_number": "388"
+ },
+ "account_number": "38"
+ },
+ "D\u00e9pr\u00e9ciations des stocks et encours de production": {
+ "D\u00e9pr\u00e9ciations des stocks de marchandises": {
+ "account_number": "391"
+ },
+ "D\u00e9pr\u00e9ciations des stocks de mati\u00e8res premi\u00e8res et fournitures li\u00e9es": {
+ "account_number": "392"
+ },
+ "D\u00e9pr\u00e9ciations des stocks d\u2019autres approvisionnements": {
+ "account_number": "393"
+ },
+ "D\u00e9pr\u00e9ciations des productions en cours": {
+ "account_number": "394"
+ },
+ "D\u00e9pr\u00e9ciations des services en cours": {
+ "account_number": "395"
+ },
+ "D\u00e9pr\u00e9ciations des stocks de produits finis": {
+ "account_number": "396"
+ },
+ "D\u00e9pr\u00e9ciations des stocks de produits interm\u00e9diaires et r\u00e9siduels": {
+ "account_number": "397"
+ },
+ "D\u00e9pr\u00e9ciations des stocks en cours de route, en consignation ou en d\u00e9p\u00f4t": {
+ "account_number": "398"
+ },
+ "account_number": "39"
+ },
+ "root_type": "Asset",
+ "account_number": "3"
+ },
+ "4-Comptes de Tiers (ACTIF)": {
+ "40-Fournisseurs et comptes rattach\u00e9s (ACTIF)": {
+ "Fournisseurs d\u00e9biteurs": {
+ "Fournisseurs Avances et acomptes vers\u00e9s": {
+ "account_number": "4091"
+ },
+ "Fournisseurs Groupe avances et acomptes vers\u00e9s": {
+ "account_number": "4092"
+ },
+ "Fournisseurs Sous-traitants avances et acomptes vers\u00e9s": {
+ "account_number": "4093"
+ },
+ "Fournisseurs Cr\u00e9ances pour emballages et mat\u00e9riels \u00e0 rendre": {
+ "account_number": "4094"
+ },
+ "Fournisseurs Rabais, remises, ristournes et autres avoirs \u00e0 obtenir": {
+ "account_number": "4098"
+ },
+ "account_number": "409"
+ }
+ },
+ "41-Clients et comptes rattach\u00e9s (ACTIF)": {
+ "Clients": {
+ "Clients": {
+ "account_type": "Receivable",
+ "account_number": "4111"
+ },
+ "Clients groupe": {
+ "account_type": "Receivable",
+ "account_number": "4112"
+ },
+ "Clients, \u00c9tat et Collectivit\u00e9s publiques": {
+ "account_type": "Receivable",
+ "account_number": "4114"
+ },
+ "Clients, organismes internationaux": {
+ "account_type": "Receivable",
+ "account_number": "4115"
+ },
+ "Clients, r\u00e9serve de propri\u00e9t\u00e9": {
+ "account_type": "Receivable",
+ "account_number": "4116"
+ },
+ "Client, retenues de garantie": {
+ "account_type": "Receivable",
+ "account_number": "4117"
+ },
+ "Clients, d\u00e9gr\u00e8vement de taxes sur la valeur ajout\u00e9e (TVA)": {
+ "account_type": "Receivable",
+ "account_number": "4118"
+ },
+ "account_type": "Receivable",
+ "account_number": "411"
+ },
+ "Clients, effets \u00e0 recevoir en portefeuille": {
+ "Clients, effets \u00e0 recevoir": {
+ "account_type": "Receivable",
+ "account_number": "4121"
+ },
+ "Clients Groupe, effets \u00e0 recevoir": {
+ "account_type": "Receivable",
+ "account_number": "4122"
+ },
+ "\u00c9tat et Collectivit\u00e9s publiques, effets \u00e0 recevoir": {
+ "account_type": "Receivable",
+ "account_number": "4124"
+ },
+ "Organismes Internationaux, effets \u00e0 recevoir": {
+ "account_type": "Receivable",
+ "account_number": "4125"
+ },
+ "account_type": "Receivable",
+ "account_number": "412"
+ },
+ "Clients, ch\u00e8ques, effets et autres valeurs impay\u00e9es": {
+ "Clients, ch\u00e8ques impay\u00e9s": {
+ "account_type": "Receivable",
+ "account_number": "4131"
+ },
+ "Clients, effets impay\u00e9s": {
+ "account_type": "Receivable",
+ "account_number": "4132"
+ },
+ "Clients, cartes de cr\u00e9dit impay\u00e9es": {
+ "account_type": "Receivable",
+ "account_number": "4133"
+ },
+ "Clients, autres valeurs impay\u00e9es": {
+ "account_type": "Receivable",
+ "account_number": "4138"
+ },
+ "account_type": "Receivable",
+ "account_number": "413"
+ },
+ "Cr\u00e9ances sur cessions courantes d\u2019immobilisations": {
+ "Cr\u00e9ances en compte, immobilisations incorporelles": {
+ "account_type": "Receivable",
+ "account_number": "4141"
+ },
+ "Cr\u00e9ances en compte, immobilisations corporelles": {
+ "account_type": "Receivable",
+ "account_number": "4142"
+ },
+ "Effets \u00e0 recevoir, immobilisations incorporelles": {
+ "account_type": "Receivable",
+ "account_number": "4146"
+ },
+ "Effets \u00e0 recevoir, immobilisations corporelles": {
+ "account_type": "Receivable",
+ "account_number": "4147"
+ },
+ "account_type": "Receivable",
+ "account_number": "414"
+ },
+ "Clients, effets escompt\u00e9s non \u00e9chus": {
+ "account_type": "Receivable",
+ "account_number": "415"
+ },
+ "Cr\u00e9ances clients litigieuses ou douteuses": {
+ "Cr\u00e9ances litigieuses": {
+ "account_type": "Receivable",
+ "account_number": "4161"
+ },
+ "Cr\u00e9ances douteuses": {
+ "account_type": "Receivable",
+ "account_number": "4162"
+ },
+ "account_type": "Receivable",
+ "account_number": "416"
+ },
+ "Clients, produits \u00e0 recevoir": {
+ "Clients, factures \u00e0 \u00e9tablir": {
+ "account_type": "Receivable",
+ "account_number": "4181"
+ },
+ "Clients, int\u00e9r\u00eats courus": {
+ "account_type": "Receivable",
+ "account_number": "4186"
+ },
+ "account_type": "Receivable",
+ "account_number": "418"
+ },
+ "account_type": "Receivable"
+ },
+ "42-Personnel (ACTIF)": {
+ "Personnel, avances et acomptes": {
+ "Personnel, avances": {
+ "account_number": "4211"
+ },
+ "Personnel, acomptes": {
+ "account_number": "4212"
+ },
+ "Frais avanc\u00e9s et fournitures au personnel": {
+ "account_number": "4213"
+ },
+ "account_number": "421"
+ }
+ },
+ "43-Organismes sociaux (ACTIF)": {
+ "431-S\u00e9curit\u00e9 sociale": {
+ "Prestations familiales": {
+ "account_number": "4311"
+ },
+ "Accidents de travail": {
+ "account_number": "4312"
+ },
+ "Caisse de retraite obligatoire": {
+ "account_number": "4313"
+ },
+ "Caisse de retraite facultative": {
+ "account_number": "4314"
+ },
+ "Autres cotisations sociales": {
+ "account_number": "4318"
+ }
+ },
+ "432-Caisses de retraite compl\u00e9mentaire": {},
+ "433-Autres organismes sociaux": {
+ "Mutuelle": {
+ "account_number": "4331"
+ },
+ "Assurances retraite": {
+ "account_number": "4332"
+ },
+ "Assurances et organismes de sant\u00e9": {
+ "account_number": "4333"
+ }
+ },
+ "438-Organismes sociaux, charges \u00e0 payer et produits \u00e0 recevoir": {
+ "Produits \u00e0 recevoir": {
+ "account_number": "4387"
+ }
+ }
+ },
+ "44-\u00c9tat et collectivit\u00e9s publiques (ACTIF)": {
+ "\u00c9tat, TVA factur\u00e9e": {
+ "TVA factur\u00e9e sur ventes": {
+ "account_number": "4431"
+ },
+ "TVA factur\u00e9e sur prestations de services": {
+ "account_number": "4432"
+ },
+ "TVA factur\u00e9e sur travaux": {
+ "account_number": "4433"
+ },
+ "TVA factur\u00e9e sur production livr\u00e9e \u00e0 soi-m\u00eame": {
+ "account_number": "4434"
+ },
+ "TVA sur factures \u00e0 \u00e9tablir": {
+ "account_number": "4435"
+ },
+ "account_number": "443"
+ },
+ "\u00c9tat, TVA r\u00e9cup\u00e9rable": {
+ "TVA r\u00e9cup\u00e9rable sur immobilisations": {
+ "account_number": "4451"
+ },
+ "TVA r\u00e9cup\u00e9rable sur achats": {
+ "account_number": "4452"
+ },
+ "TVA r\u00e9cup\u00e9rable sur transport": {
+ "account_number": "4453"
+ },
+ "TVA r\u00e9cup\u00e9rable sur services ext\u00e9rieurs et autres charges": {
+ "account_number": "4454"
+ },
+ "TVA r\u00e9cup\u00e9rable sur factures non parvenues": {
+ "account_number": "4455"
+ },
+ "TVA transf\u00e9r\u00e9e par d\u2019autres entit\u00e9s": {
+ "account_number": "4456"
+ },
+ "account_number": "445"
+ },
+ "\u00c9tat, charges \u00e0 payer et produits \u00e0 recevoir": {
+ "Charges \u00e0 payer": {
+ "account_number": "4486"
+ },
+ "Produits \u00e0 recevoir": {
+ "account_number": "4487"
+ },
+ "account_number": "448"
+ },
+ "\u00c9tat, cr\u00e9ances et dettes diverses": {
+ "\u00c9tat, obligations cautionn\u00e9es": {
+ "account_number": "4491"
+ },
+ "\u00c9tat, avances et acomptes vers\u00e9s sur imp\u00f4ts": {
+ "account_number": "4492"
+ },
+ "\u00c9tat, fonds de dotation \u00e0 recevoir": {
+ "account_number": "4493"
+ },
+ "\u00c9tat, subventions investissement \u00e0 recevoir": {
+ "account_number": "4494"
+ },
+ "\u00c9tat, subventions d\u2019exploitation \u00e0 recevoir": {
+ "account_number": "4495"
+ },
+ "\u00c9tat, subventions d\u2019\u00e9quilibre \u00e0 recevoir": {
+ "account_number": "4496"
+ },
+ "\u00c9tat, avances sur subventions": {
+ "account_number": "4497"
+ },
+ "\u00c9tat, fonds r\u00e9glement\u00e9s provisionn\u00e9s": {
+ "account_number": "4499"
+ },
+ "account_number": "449"
+ }
+ },
+ "45-Organismes internationaux (ACTIF)": {
+ "Op\u00e9rations avec les organismes africains": {
+ "account_number": "451"
+ },
+ "Op\u00e9rations avec les autres organismes internationaux": {
+ "account_number": "452"
+ },
+ "Organismes internationaux, fonds de dotation et subventions \u00e0 recevoir": {
+ "Organismes internationaux, fonds de dotation \u00e0 recevoir": {
+ "account_number": "4581"
+ },
+ "Organismes internationaux, subventions \u00e0 recevoir": {
+ "account_number": "4582"
+ },
+ "account_number": "458"
+ }
+ },
+ "46-Apporteurs, associ\u00e9s et groupe (ACTIF)": {
+ "461-Apporteurs, op\u00e9rations sur le capital": {
+ "Apporteurs, capital appel\u00e9, non vers\u00e9": {
+ "account_number": "4613"
+ },
+ "Apporteurs, compte d\u2019apport, op\u00e9rations de restructuration (fusion...)": {
+ "account_number": "4614"
+ },
+ "Apporteurs, titres \u00e0 \u00e9changer": {
+ "account_number": "4618"
+ }
+ },
+ "Apporteurs, restant d\u00fb sur capital appel\u00e9": {
+ "account_number": "467"
+ }
+ },
+ "47-D\u00e9biteurs et cr\u00e9diteurs divers (ACTIF)": {
+ "472-Cr\u00e9ances et dettes sur titres de placement": {
+ "Cr\u00e9ances sur cessions de titres de placement": {
+ "account_number": "4721"
+ },
+ "Versements restant \u00e0 effectuer sur titres de placement non lib\u00e9r\u00e9s": {
+ "account_number": "4726"
+ }
+ },
+ "473-Interm\u00e9diaires Op\u00e9rations faites pour compte de tiers": {
+ "Mandants": {
+ "account_number": "4731"
+ },
+ "Mandataires": {
+ "account_number": "4732"
+ },
+ "Commettants": {
+ "account_number": "4733"
+ },
+ "Commissionnaires": {
+ "account_number": "4734"
+ },
+ "\u00c9tat, Collectivit\u00e9s publiques, fonds global d\u2019allocation": {
+ "account_number": "4739"
+ }
+ },
+ "474-Compte de r\u00e9partition p\u00e9riodique des charges et des produits": {
+ "Compte de r\u00e9partition p\u00e9riodique des produits": {
+ "account_number": "4747"
+ }
+ },
+ "475-Compte transitoire, ajustement sp\u00e9cial li\u00e9 \u00e0 la r\u00e9vision du SYSCOHADA": {
+ "Compte actif": {
+ "account_type": "Temporary",
+ "account_number": "4751"
+ }
+ },
+ "Charges constat\u00e9es d\u2019avance": {
+ "account_number": "476"
+ },
+ "478-\u00c9carts de conversion actif": {
+ "Diminution des cr\u00e9ances d\u2019exploitation": {
+ "account_number": "4781"
+ },
+ "Diminution des cr\u00e9ances financi\u00e8res": {
+ "account_number": "4782"
+ },
+ "Augmentation des dettes d\u2019exploitation": {
+ "account_number": "4783"
+ },
+ "Augmentation des dettes financi\u00e8res": {
+ "account_number": "4784"
+ },
+ "Diff\u00e9rences d\u2019\u00e9valuation sur instruments de tr\u00e9sorerie": {
+ "account_number": "4786"
+ },
+ "Diff\u00e9rences compens\u00e9es par couverture de change": {
+ "account_number": "4788"
+ }
+ }
+ },
+ "48-Cr\u00e9ances et dettes hors activit\u00e9s ordinaires (ACTIF)": {
+ "Cr\u00e9ances sur cessions d\u2019immobilisations": {
+ "En compte, immobilisations incorporelles": {
+ "account_number": "4851"
+ },
+ "En compte, immobilisations corporelles": {
+ "account_number": "4852"
+ },
+ "Effets \u00e0 recevoir, immobilisations incorporelles": {
+ "account_number": "4853"
+ },
+ "Effets \u00e0 recevoir, immobilisations corporelles": {
+ "account_number": "4854"
+ },
+ "Effets escompt\u00e9s non \u00e9chus": {
+ "account_number": "4855"
+ },
+ "Retenues de garantie": {
+ "account_number": "4857"
+ },
+ "Factures \u00e0 \u00e9tablir": {
+ "account_number": "4858"
+ },
+ "account_number": "485"
+ },
+ "Autres cr\u00e9ances hors activit\u00e9s ordinaires (HAO)": {
+ "account_number": "488"
+ }
+ },
+ "49-D\u00e9pr\u00e9ciations et provisions pour risques \u00e0 court terme (tiers) (ACTIF)": {
+ "D\u00e9pr\u00e9ciations des comptes clients": {
+ "Cr\u00e9ances litigieuses": {
+ "account_number": "4911"
+ },
+ "Cr\u00e9ances douteuses": {
+ "account_number": "4912"
+ },
+ "account_number": "491"
+ },
+ "D\u00e9pr\u00e9ciations des comptes organismes internationaux": {
+ "account_number": "495"
+ },
+ "D\u00e9pr\u00e9ciations des comptes apporteurs, associ\u00e9s et groupe": {
+ "Associ\u00e9s, comptes courants": {
+ "account_number": "4962"
+ },
+ "Associ\u00e9s, op\u00e9rations faites en commun": {
+ "account_number": "4963"
+ },
+ "Groupe, comptes courants": {
+ "account_number": "4966"
+ },
+ "account_number": "496"
+ },
+ "D\u00e9pr\u00e9ciations des comptes d\u00e9biteurs divers": {
+ "account_number": "497"
+ },
+ "D\u00e9pr\u00e9ciations des comptes de cr\u00e9ances HAO": {
+ "Cr\u00e9ances sur cessions d\u2019immobilisations": {
+ "account_number": "4985"
+ },
+ "Cr\u00e9ances sur cessions de titres de placement": {
+ "account_number": "4986"
+ },
+ "Autres cr\u00e9ances HAO": {
+ "account_number": "4988"
+ },
+ "account_number": "498"
+ },
+ "Provisions pour risques \u00e0 court terme": {
+ "Sur op\u00e9rations d\u2019exploitation": {
+ "account_number": "4991"
+ },
+ "Sur op\u00e9rations financi\u00e8res": {
+ "account_number": "4997"
+ },
+ "Sur op\u00e9rations HAO": {
+ "account_number": "4998"
+ },
+ "account_number": "499"
+ }
+ },
+ "root_type": "Asset"
+ },
+ "4-Comptes de Tiers (PASSIF)": {
+ "40-Fournisseurs et comptes rattach\u00e9s (PASSIF)": {
+ "Fournisseurs, dettes en compte": {
+ "Fournisseurs": {
+ "account_type": "Payable",
+ "account_number": "4011"
+ },
+ "Fournisseurs groupe": {
+ "account_type": "Payable",
+ "account_number": "4012"
+ },
+ "Fournisseurs sous-traitants": {
+ "account_type": "Payable",
+ "account_number": "4013"
+ },
+ "Fournisseurs, r\u00e9serve de propri\u00e9t\u00e9": {
+ "account_type": "Payable",
+ "account_number": "4016"
+ },
+ "Fournisseur, retenues de garantie": {
+ "account_type": "Payable",
+ "account_number": "4017"
+ },
+ "account_type": "Payable",
+ "account_number": "401"
+ },
+ "Fournisseurs, effets \u00e0 payer": {
+ "Fournisseurs Effets \u00e0 payer": {
+ "account_type": "Payable",
+ "account_number": "4021"
+ },
+ "Fournisseurs Groupe, effets \u00e0 payer": {
+ "account_type": "Payable",
+ "account_number": "4022"
+ },
+ "Fournisseurs Sous-traitants, effets \u00e0 payer": {
+ "account_type": "Payable",
+ "account_number": "4023"
+ },
+ "account_type": "Payable",
+ "account_number": "402"
+ },
+ "Fournisseurs, acquisitions courantes d\u2019immobilisations": {
+ "Fournisseurs Dettes en comptes, immobilisations incorporelles": {
+ "account_type": "Payable",
+ "account_number": "4041"
+ },
+ "Fournisseurs Dettes en comptes, immobilisations corporelles": {
+ "account_type": "Payable",
+ "account_number": "4042"
+ },
+ "Fournisseurs Effets \u00e0 payer, immobilisations incorporelles": {
+ "account_type": "Payable",
+ "account_number": "4046"
+ },
+ "Fournisseurs Effets \u00e0 payer, immobilisations corporelles": {
+ "account_type": "Payable",
+ "account_number": "4047"
+ },
+ "account_type": "Payable",
+ "account_number": "404"
+ },
+ "Fournisseurs, factures non parvenues": {
+ "Fournisseurs": {
+ "account_type": "Stock Received But Not Billed",
+ "account_number": "4081"
+ },
+ "Fournisseurs groupe": {
+ "account_type": "Stock Received But Not Billed",
+ "account_number": "4082"
+ },
+ "Fournisseurs sous-traitants": {
+ "account_type": "Stock Received But Not Billed",
+ "account_number": "4083"
+ },
+ "Fournisseurs, int\u00e9r\u00eats courus": {
+ "account_type": "Stock Received But Not Billed",
+ "account_number": "4086"
+ },
+ "account_type": "Stock Received But Not Billed",
+ "account_number": "408"
+ },
+ "account_type": "Payable"
+ },
+ "41-Clients et comptes rattach\u00e9s (PASSIF)": {
+ "Clients cr\u00e9diteurs": {
+ "Clients, avances et acomptes re\u00e7us": {
+ "account_number": "4191"
+ },
+ "Clients groupe, avances et acomptes re\u00e7us": {
+ "account_number": "4192"
+ },
+ "Clients, dettes pour emballages et mat\u00e9riels consign\u00e9s": {
+ "account_number": "4194"
+ },
+ "Clients, rabais, remises, ristournes et autres avoirs \u00e0 accorder": {
+ "account_number": "4198"
+ },
+ "account_number": "419"
+ }
+ },
+ "42-Personnel (PASSIF)": {
+ "Personnel, r\u00e9mun\u00e9rations dues": {
+ "account_number": "422"
+ },
+ "Personnel, oppositions, saisies-arr\u00eats": {
+ "Personnel, oppositions": {
+ "account_number": "4231"
+ },
+ "Personnel, saisies-arr\u00eats": {
+ "account_number": "4232"
+ },
+ "Personnel, avis \u00e0 tiers d\u00e9tenteur": {
+ "account_number": "4233"
+ },
+ "account_number": "423"
+ },
+ "Personnel, \u0153uvres sociales internes": {
+ "Assistance m\u00e9dicale": {
+ "account_number": "4241"
+ },
+ "Allocations familiales": {
+ "account_number": "4242"
+ },
+ "Organismes sociaux rattach\u00e9s \u00e0 l\u2019entit\u00e9": {
+ "account_number": "4245"
+ },
+ "Autres \u0153uvres sociales internes": {
+ "account_number": "4248"
+ },
+ "account_number": "424"
+ },
+ "Repr\u00e9sentants du personnel": {
+ "D\u00e9l\u00e9gu\u00e9s du personnel": {
+ "account_number": "4251"
+ },
+ "Syndicats et Comit\u00e9s d\u2019entreprises, d\u2019\u00c9tablissement": {
+ "account_number": "4252"
+ },
+ "Autres repr\u00e9sentants du personnel": {
+ "account_number": "4258"
+ },
+ "account_number": "425"
+ },
+ "Personnel, participation aux b\u00e9n\u00e9fices et au capital": {
+ "Participation aux b\u00e9n\u00e9fices": {
+ "account_number": "4261"
+ },
+ "Participation au capital": {
+ "account_number": "4264"
+ },
+ "account_number": "426"
+ },
+ "Personnel d\u00e9p\u00f4ts": {
+ "account_number": "427"
+ },
+ "Personnel, charges \u00e0 payer et produits \u00e0 recevoir": {
+ "Dettes provisionn\u00e9es pour cong\u00e9s \u00e0 payer": {
+ "account_number": "4281"
+ },
+ "Autres charges \u00e0 payer": {
+ "account_number": "4286"
+ },
+ "Produits \u00e0 recevoir": {
+ "account_number": "4287"
+ },
+ "account_number": "428"
+ }
+ },
+ "43-Organismes sociaux (PASSIF)": {
+ "438-Organismes sociaux, charges \u00e0 payer et produits \u00e0 recevoir": {
+ "Charges sociales sur gratifications \u00e0 payer": {
+ "account_number": "4381"
+ },
+ "Charges sociales sur cong\u00e9s \u00e0 payer": {
+ "account_number": "4382"
+ },
+ "Autres charges \u00e0 payer": {
+ "account_number": "4386"
+ }
+ }
+ },
+ "44-\u00c9tat et collectivit\u00e9s publiques (PASSIF)": {
+ "\u00c9tat, imp\u00f4t sur les b\u00e9n\u00e9fices": {
+ "account_number": "441"
+ },
+ "\u00c9tat, autres imp\u00f4ts et taxes": {
+ "Imp\u00f4ts et taxes d\u2019\u00c9tat": {
+ "account_number": "4421"
+ },
+ "Imp\u00f4ts et taxes pour les collectivit\u00e9s publiques": {
+ "account_number": "4422"
+ },
+ "Imp\u00f4ts et taxes recouvrables sur des obligataires": {
+ "account_number": "4423"
+ },
+ "Imp\u00f4ts et taxes recouvrables sur des associ\u00e9s": {
+ "account_number": "4424"
+ },
+ "Droits de douane": {
+ "account_number": "4426"
+ },
+ "Autres imp\u00f4ts et taxes": {
+ "account_number": "4428"
+ },
+ "account_number": "442"
+ },
+ "\u00c9tat, TVA due ou cr\u00e9dit de TVA": {
+ "\u00c9tat, TVA due": {
+ "account_number": "4441"
+ },
+ "\u00c9tat, cr\u00e9dit de TVA \u00e0 reporter": {
+ "account_number": "4449"
+ },
+ "account_number": "444"
+ },
+ "\u00c9tat, autres taxes sur le chiffre d\u2019affaires": {
+ "account_number": "446"
+ },
+ "\u00c9tat, imp\u00f4ts retenus \u00e0 la source": {
+ "Imp\u00f4t G\u00e9n\u00e9ral sur le revenu": {
+ "account_number": "4471"
+ },
+ "Imp\u00f4ts sur salaires": {
+ "account_number": "4472"
+ },
+ "Contribution nationale": {
+ "account_number": "4473"
+ },
+ "Contribution nationale de solidarit\u00e9": {
+ "account_number": "4474"
+ },
+ "Autres imp\u00f4ts et contributions": {
+ "account_number": "4478"
+ },
+ "account_number": "447"
+ }
+ },
+ "46-Apporteurs, associ\u00e9s et groupe (PASSIF)": {
+ "461-Apporteurs, op\u00e9rations sur le capital (PASSIF)": {
+ "Apporteurs, apports en nature": {
+ "account_number": "4611"
+ },
+ "Apporteurs, apports en num\u00e9raire": {
+ "account_number": "4612"
+ },
+ "Apporteurs, versements re\u00e7us sur augmentation de capital": {
+ "account_number": "4615"
+ },
+ "Apporteurs, versements anticip\u00e9s": {
+ "account_number": "4616"
+ },
+ "Apporteurs d\u00e9faillants": {
+ "account_number": "4617"
+ },
+ "Apporteurs, capital \u00e0 rembourser": {
+ "account_number": "4619"
+ }
+ },
+ "462-Associ\u00e9s, comptes courants": {
+ "Principal": {
+ "account_number": "4621"
+ },
+ "Int\u00e9r\u00eats courus": {
+ "account_number": "4626"
+ }
+ },
+ "463-Associ\u00e9s, op\u00e9rations faites en commun et GIE": {
+ "Op\u00e9rations courantes": {
+ "account_number": "4631"
+ },
+ "Int\u00e9r\u00eats courus": {
+ "account_number": "4636"
+ }
+ },
+ "Associ\u00e9s, dividendes \u00e0 payer": {
+ "account_number": "465"
+ },
+ "Groupe, comptes courants": {
+ "account_number": "466"
+ }
+ },
+ "47-D\u00e9biteurs et cr\u00e9diteurs divers (PASSIF)": {
+ "471-D\u00e9biteurs et cr\u00e9diteurs divers": {
+ "D\u00e9biteurs divers": {
+ "account_number": "4711"
+ },
+ "Cr\u00e9diteurs divers": {
+ "account_number": "4712"
+ },
+ "Obligataires": {
+ "account_number": "4713"
+ },
+ "R\u00e9mun\u00e9rations d\u2019administrateurs": {
+ "account_number": "4715"
+ },
+ "Compte d\u2019affacturage": {
+ "account_number": "4716"
+ },
+ "D\u00e9biteurs divers retenues de garantie": {
+ "account_number": "4717"
+ },
+ "Apport, compte de fusion et op\u00e9rations assimil\u00e9es": {
+ "account_number": "4718"
+ },
+ "Bons de souscription d\u2019actions et d\u2019obligations": {
+ "account_number": "4719"
+ }
+ },
+ "474-Compte de r\u00e9partition p\u00e9riodique des charges et des produits (PASSIF)": {
+ "Compte de r\u00e9partition p\u00e9riodique des charges": {
+ "account_number": "4746"
+ }
+ },
+ "475-Compte transitoire, ajustement sp\u00e9cial li\u00e9 \u00e0 la r\u00e9vision du SYSCOHADA (PASSIF)": {
+ "Compte passif": {
+ "account_number": "4752"
+ }
+ },
+ "Produits constat\u00e9s d\u2019avance": {
+ "account_number": "477"
+ },
+ "479-\u00c9carts de conversion passif": {
+ "Augmentation des cr\u00e9ances d\u2019exploitation": {
+ "account_number": "4791"
+ },
+ "Augmentation des cr\u00e9ances financi\u00e8res": {
+ "account_number": "4792"
+ },
+ "Diminution des dettes d\u2019exploitation": {
+ "account_number": "4793"
+ },
+ "Diminution des dettes financi\u00e8res": {
+ "account_number": "4794"
+ },
+ "Diff\u00e9rences d\u2019\u00e9valuation sur instruments de tr\u00e9sorerie": {
+ "account_number": "4797"
+ },
+ "Diff\u00e9rences compens\u00e9es par couverture de change": {
+ "account_number": "4798"
+ }
+ }
+ },
+ "48-Cr\u00e9ances et dettes hors activit\u00e9s ordinaires (HAO) (PASSIF)": {
+ "Fournisseurs d\u2019investissements": {
+ "Immobilisations incorporelles": {
+ "account_number": "4811"
+ },
+ "Immobilisations corporelles": {
+ "account_number": "4812"
+ },
+ "Versements restant \u00e0 effectuer sur titres de participation et titres immobilis\u00e9s non lib\u00e9r\u00e9s": {
+ "account_number": "4813"
+ },
+ "R\u00e9serve de propri\u00e9t\u00e9": {
+ "account_number": "4816"
+ },
+ "Retenues de garantie": {
+ "account_number": "4817"
+ },
+ "Factures non parvenues": {
+ "account_number": "4818"
+ },
+ "account_number": "481"
+ },
+ "Fournisseurs d\u2019investissements, effets \u00e0 payer": {
+ "Immobilisations incorporelles": {
+ "account_number": "4821"
+ },
+ "Immobilisations corporelles": {
+ "account_number": "4822"
+ },
+ "account_number": "482"
+ },
+ "Autres dettes hors activit\u00e9s ordinaires (HAO)": {
+ "Produits": {
+ "account_number": "4887"
+ },
+ "account_number": "484"
+ }
+ },
+ "root_type": "Liability"
+ },
+ "Comptes de tr\u00e9sorerie": {
+ "Titres de placement": {
+ "Titres du tr\u00e9sor et bons de caisse \u00e0 court terme": {
+ "Titres du Tr\u00e9sor \u00e0 court terme": {
+ "account_number": "5011"
+ },
+ "Titres d\u2019organismes financiers": {
+ "account_number": "5012"
+ },
+ "Bons de caisse \u00e0 court terme": {
+ "account_number": "5013"
+ },
+ "Frais d\u2019acquisition des titres de tr\u00e9sor et bons de caisse": {
+ "account_number": "5016"
+ },
+ "account_number": "501"
+ },
+ "Actions": {
+ "Actions ou parts propres": {
+ "account_number": "5021"
+ },
+ "Actions cot\u00e9es": {
+ "account_number": "5022"
+ },
+ "Actions non cot\u00e9es": {
+ "account_number": "5023"
+ },
+ "Actions d\u00e9membr\u00e9es (certificats d\u2019investissement, droits de vote)": {
+ "account_number": "5024"
+ },
+ "Autres actions": {
+ "account_number": "5025"
+ },
+ "Frais d\u2019acquisition des actions": {
+ "account_number": "5026"
+ },
+ "account_number": "502"
+ },
+ "Obligations": {
+ "Obligations \u00e9mises par la soci\u00e9t\u00e9 et rachet\u00e9es par elle": {
+ "account_number": "5031"
+ },
+ "Obligations cot\u00e9es": {
+ "account_number": "5032"
+ },
+ "Obligations non cot\u00e9es": {
+ "account_number": "5033"
+ },
+ "Autres obligations": {
+ "account_number": "5035"
+ },
+ "Frais d\u2019acquisition des obligations": {
+ "account_number": "5036"
+ },
+ "account_number": "503"
+ },
+ "Bons de souscription": {
+ "Bons de souscription d\u2019actions": {
+ "account_number": "5042"
+ },
+ "Bons de souscription d\u2019obligations": {
+ "account_number": "5043"
+ },
+ "account_number": "504"
+ },
+ "Titres n\u00e9gociables hors r\u00e9gion": {
+ "account_number": "505"
+ },
+ "Int\u00e9r\u00eats courus": {
+ "Titres du Tr\u00e9sor et bons de caisse \u00e0 court terme": {
+ "account_number": "5061"
+ },
+ "Actions": {
+ "account_number": "5062"
+ },
+ "Obligations": {
+ "account_number": "5063"
+ },
+ "account_number": "506"
+ },
+ "Autres titres de placement et cr\u00e9ances assimil\u00e9es": {
+ "account_number": "508"
+ },
+ "account_number": "50"
+ },
+ "Valeurs \u00e0 encaisser": {
+ "Effets \u00e0 encaisser": {
+ "account_number": "511"
+ },
+ "Effets \u00e0 l\u2019encaissement": {
+ "account_number": "512"
+ },
+ "Ch\u00e8ques \u00e0 encaisser": {
+ "account_number": "513"
+ },
+ "Ch\u00e8ques \u00e0 l\u2019encaissement": {
+ "account_number": "514"
+ },
+ "Cartes de cr\u00e9dit \u00e0 encaisser": {
+ "account_number": "515"
+ },
+ "Autres valeurs \u00e0 l\u2019encaissement": {
+ "Warrants": {
+ "account_number": "5181"
+ },
+ "Billets de fonds": {
+ "account_number": "5182"
+ },
+ "Ch\u00e8ques de voyage": {
+ "account_number": "5185"
+ },
+ "Coupons \u00e9chus": {
+ "account_number": "5186"
+ },
+ "Int\u00e9r\u00eats \u00e9chus des obligations": {
+ "account_number": "5187"
+ },
+ "account_number": "518"
+ },
+ "account_number": "51"
+ },
+ "Banques": {
+ "Banques locales": {
+ "Banques en monnaie nationale": {
+ "account_type": "Bank",
+ "account_number": "5211"
+ },
+ "Banques en devises": {
+ "account_type": "Bank",
+ "account_number": "5215"
+ },
+ "account_type": "Bank",
+ "account_number": "521"
+ },
+ "Banques autres \u00c9tats r\u00e9gion": {
+ "account_number": "522"
+ },
+ "Banques autres \u00c9tats zone mon\u00e9taire": {
+ "account_number": "523"
+ },
+ "Banques hors zone mon\u00e9taire": {
+ "account_number": "524"
+ },
+ "Banques d\u00e9p\u00f4t \u00e0 terme": {
+ "account_number": "525"
+ },
+ "Banques, int\u00e9r\u00eats courus": {
+ "Banque, int\u00e9r\u00eats courus, charges \u00e0 payer": {
+ "account_number": "5261"
+ },
+ "Banque, int\u00e9r\u00eats courus, produits \u00e0 recevoir": {
+ "account_number": "5267"
+ },
+ "account_number": "526"
+ },
+ "account_number": "52"
+ },
+ "\u00c9tablissements financiers et assimil\u00e9s": {
+ "Ch\u00e8ques postaux": {
+ "account_number": "531"
+ },
+ "Tr\u00e9sor": {
+ "account_number": "532"
+ },
+ "Soci\u00e9t\u00e9s de gestion et d\u2019interm\u00e9diation (SGI)": {
+ "account_number": "533"
+ },
+ "\u00c9tablissements financiers, int\u00e9r\u00eats courus": {
+ "account_number": "536"
+ },
+ "Autres organismes financiers": {
+ "account_number": "538"
+ },
+ "account_number": "53"
+ },
+ "Instruments de tr\u00e9sorerie": {
+ "Options de taux d\u2019int\u00e9r\u00eat": {
+ "account_number": "541"
+ },
+ "Options de taux de change": {
+ "account_number": "542"
+ },
+ "Options de taux boursiers": {
+ "account_number": "543"
+ },
+ "Instruments de march\u00e9s \u00e0 terme": {
+ "account_number": "544"
+ },
+ "Avoirs d\u2019or et autres m\u00e9taux pr\u00e9cieux": {
+ "account_number": "545"
+ },
+ "account_number": "54"
+ },
+ "Instruments de monnaie \u00e9lectronique": {
+ "Monnaie \u00e9lectronique carte carburant": {
+ "account_number": "551"
+ },
+ "Monnaie \u00e9lectronique t\u00e9l\u00e9phone portable": {
+ "account_number": "552"
+ },
+ "Monnaie \u00e9lectronique carte p\u00e9age": {
+ "account_number": "553"
+ },
+ "Porte-monnaie \u00e9lectronique": {
+ "account_number": "554"
+ },
+ "Autres instruments de monnaies \u00e9lectroniques": {
+ "account_number": "558"
+ },
+ "account_number": "55"
+ },
+ "Banques, cr\u00e9dits de tr\u00e9sorerie et d\u2019escompte": {
+ "Cr\u00e9dits de tr\u00e9sorerie": {
+ "account_number": "561"
+ },
+ "Escompte de cr\u00e9dits de campagne": {
+ "account_number": "564"
+ },
+ "Escompte de cr\u00e9dits ordinaires": {
+ "account_number": "565"
+ },
+ "Banques, cr\u00e9dits de tr\u00e9sorerie, int\u00e9r\u00eats courus": {
+ "account_number": "566"
+ },
+ "account_number": "56"
+ },
+ "Caisse": {
+ "Caisse si\u00e8ge social": {
+ "Caisse en monnaie nationale": {
+ "account_number": "5711"
+ },
+ "Caisse en devises": {
+ "account_number": "5712"
+ },
+ "account_number": "571"
+ },
+ "Caisse succursale A": {
+ "En monnaie nationale": {
+ "account_number": "5721"
+ },
+ "En devises": {
+ "account_number": "5722"
+ },
+ "account_number": "572"
+ },
+ "Caisse succursale B": {
+ "En monnaie nationale": {
+ "account_number": "5731"
+ },
+ "En devises": {
+ "account_number": "5732"
+ },
+ "account_number": "573"
+ },
+ "account_number": "57"
+ },
+ "R\u00e9gies d\u2019avances, accr\u00e9ditifs et virements internes": {
+ "R\u00e9gies d\u2019avance": {
+ "account_number": "581"
+ },
+ "Accr\u00e9ditifs": {
+ "account_number": "582"
+ },
+ "Virements de fonds": {
+ "account_number": "585"
+ },
+ "Autres virements internes": {
+ "account_number": "588"
+ },
+ "account_number": "58"
+ },
+ "D\u00e9pr\u00e9ciations et provisions pour risque \u00e0 court terme": {
+ "D\u00e9pr\u00e9ciations des titres de placement": {
+ "account_number": "590"
+ },
+ "D\u00e9pr\u00e9ciations des titres et valeurs \u00e0 encaisser": {
+ "account_number": "591"
+ },
+ "D\u00e9pr\u00e9ciations des comptes banques": {
+ "account_number": "592"
+ },
+ "D\u00e9pr\u00e9ciations des comptes \u00e9tablissements financiers et assimil\u00e9s": {
+ "account_number": "593"
+ },
+ "D\u00e9pr\u00e9ciations des comptes d\u2019instruments de tr\u00e9sorerie": {
+ "account_number": "594"
+ },
+ "Provisions pour risque \u00e0 court terme \u00e0 caract\u00e8re financier": {
+ "account_number": "599"
+ },
+ "account_number": "59"
+ },
+ "root_type": "Asset",
+ "account_number": "5"
+ },
+ "Comptes de charges des activit\u00e9s ordinaires": {
+ "Achats et variations de stocks": {
+ "Achats de marchandises": {
+ "Dans la R\u00e9gion": {
+ "account_number": "6011"
+ },
+ "Hors R\u00e9gion": {
+ "account_number": "6012"
+ },
+ "Aux entit\u00e9s du groupe dans la R\u00e9gion": {
+ "account_number": "6013"
+ },
+ "Aux entit\u00e9s du groupe hors R\u00e9gion": {
+ "account_number": "6014"
+ },
+ "Frais sur achats": {
+ "account_number": "6015"
+ },
+ "Rabais, remises et ristournes obtenus (non ventil\u00e9s)": {
+ "account_number": "6019"
+ },
+ "account_number": "601"
+ },
+ "Achats de mati\u00e8res premi\u00e8res et fournitures li\u00e9es": {
+ "Dans la R\u00e9gion": {
+ "account_number": "6021"
+ },
+ "Hors R\u00e9gion": {
+ "account_number": "6022"
+ },
+ "Aux entit\u00e9s du groupe dans la R\u00e9gion": {
+ "account_number": "6023"
+ },
+ "Aux entit\u00e9s du groupe hors R\u00e9gion": {
+ "account_number": "6024"
+ },
+ "Frais sur achats": {
+ "account_number": "6025"
+ },
+ "Rabais, remises et ristournes obtenus (non ventil\u00e9s)": {
+ "account_number": "6029"
+ },
+ "account_number": "602"
+ },
+ "Variations des stocks de biens achet\u00e9s": {
+ "Variations des stocks de marchandises": {
+ "account_number": "6031"
+ },
+ "Variations des stocks de mati\u00e8res premi\u00e8res et fournitures li\u00e9es": {
+ "account_number": "6032"
+ },
+ "Variations des stocks d\u2019autres approvisionnements": {
+ "account_number": "6033"
+ },
+ "account_number": "603"
+ },
+ "Achats stock\u00e9s de mati\u00e8res et fournitures consommables": {
+ "Mati\u00e8res consommables": {
+ "account_number": "6041"
+ },
+ "Mati\u00e8res combustibles": {
+ "account_number": "6042"
+ },
+ "Produits d\u2019entretien": {
+ "account_number": "6043"
+ },
+ "Fournitures d\u2019atelier et d\u2019usine": {
+ "account_number": "6044"
+ },
+ "Frais sur achat": {
+ "account_number": "6045"
+ },
+ "Fournitures de magasin": {
+ "account_number": "6046"
+ },
+ "Fournitures de bureau": {
+ "account_number": "6047"
+ },
+ "Rabais, remises et ristournes obtenus (non ventil\u00e9s)": {
+ "account_number": "6049"
+ },
+ "account_number": "604"
+ },
+ "Autres achats": {
+ "Fournitures non stockables Eau": {
+ "account_number": "6051"
+ },
+ "Fournitures non stockables \u00c9lectricit\u00e9": {
+ "account_number": "6052"
+ },
+ "Fournitures non stockables Autres \u00e9nergies": {
+ "account_number": "6053"
+ },
+ "Fournitures d\u2019entretien non stockables": {
+ "account_number": "6054"
+ },
+ "Fournitures de bureau non stockables": {
+ "account_number": "6055"
+ },
+ "Achats de petit mat\u00e9riel et outillage": {
+ "account_number": "6056"
+ },
+ "Achats d\u2019\u00e9tudes et prestations de services": {
+ "account_number": "6057"
+ },
+ "Achats de travaux, mat\u00e9riels et \u00e9quipements": {
+ "account_number": "6058"
+ },
+ "Rabais, remises et ristournes obtenus (non ventil\u00e9s)": {
+ "account_number": "6059"
+ },
+ "account_number": "605"
+ },
+ "Achats d\u2019emballages": {
+ "Emballages perdus": {
+ "account_number": "6081"
+ },
+ "Emballages r\u00e9cup\u00e9rables non identifiables": {
+ "account_number": "6082"
+ },
+ "Emballages \u00e0 usage mixte": {
+ "account_number": "6083"
+ },
+ "Frais sur achats": {
+ "account_number": "6085"
+ },
+ "Rabais, remises et ristournes obtenus (non ventil\u00e9s)": {
+ "account_number": "6089"
+ },
+ "account_number": "608"
+ },
+ "account_number": "60"
+ },
+ "Transports": {
+ "Transports sur ventes": {
+ "account_number": "612"
+ },
+ "Transports pour le compte de tiers": {
+ "account_number": "613"
+ },
+ "Transports du personnel": {
+ "account_number": "614"
+ },
+ "Transports de plis": {
+ "account_number": "616"
+ },
+ "Autres frais de transport": {
+ "Voyages et d\u00e9placements": {
+ "account_number": "6181"
+ },
+ "Transports entre \u00e9tablissements ou chantiers": {
+ "account_number": "6182"
+ },
+ "Transports administratifs": {
+ "account_number": "6183"
+ },
+ "account_number": "618"
+ },
+ "account_number": "61"
+ },
+ "Services ext\u00e9rieurs": {
+ "Sous-traitance g\u00e9n\u00e9rale": {
+ "account_number": "621"
+ },
+ "Locations, charges locatives": {
+ "Locations de terrains": {
+ "account_number": "6221"
+ },
+ "Locations de b\u00e2timents": {
+ "account_number": "6222"
+ },
+ "Locations de mat\u00e9riels et outillages": {
+ "account_number": "6223"
+ },
+ "Malis sur emballages": {
+ "account_number": "6224"
+ },
+ "Locations d\u2019emballages": {
+ "account_number": "6225"
+ },
+ "Fermages et loyers du foncier": {
+ "account_number": "6226"
+ },
+ "Locations et charges locatives diverses": {
+ "account_number": "6228"
+ },
+ "account_number": "622"
+ },
+ "Redevances de location acquisition": {
+ "Cr\u00e9dit-bail immobilier": {
+ "account_number": "6232"
+ },
+ "Cr\u00e9dit-bail mobilier": {
+ "account_number": "6233"
+ },
+ "Location-vente": {
+ "account_number": "6234"
+ },
+ "Autres contrats de location acquisition": {
+ "account_number": "6238"
+ },
+ "account_number": "623"
+ },
+ "Entretien, r\u00e9parations, remise en \u00e9tat et maintenance": {
+ "Entretien et r\u00e9parations des biens immobiliers": {
+ "account_number": "6241"
+ },
+ "Entretien et r\u00e9parations des biens mobiliers": {
+ "account_number": "6242"
+ },
+ "Maintenance": {
+ "account_number": "6243"
+ },
+ "Charges de d\u00e9mant\u00e8lement et remise en \u00e9tat": {
+ "account_number": "6244"
+ },
+ "Autres entretiens et r\u00e9parations": {
+ "account_number": "6248"
+ },
+ "account_number": "624"
+ },
+ "Primes d\u2019assurance": {
+ "Assurances multirisques": {
+ "account_number": "6251"
+ },
+ "Assurances mat\u00e9riel de transport": {
+ "account_number": "6252"
+ },
+ "Assurances risques d\u2019exploitation": {
+ "account_number": "6253"
+ },
+ "Assurances responsabilit\u00e9 du producteur": {
+ "account_number": "6254"
+ },
+ "Assurances insolvabilit\u00e9 clients": {
+ "account_number": "6255"
+ },
+ "Assurances transport sur ventes": {
+ "account_number": "6257"
+ },
+ "Autres primes d\u2019assurances": {
+ "account_number": "6258"
+ },
+ "account_number": "625"
+ },
+ "\u00c9tudes, recherches et documentation": {
+ "\u00c9tudes et recherches": {
+ "account_number": "6261"
+ },
+ "Documentation g\u00e9n\u00e9rale": {
+ "account_number": "6265"
+ },
+ "Documentation technique": {
+ "account_number": "6266"
+ },
+ "account_number": "626"
+ },
+ "Publicit\u00e9, publications, relations publiques": {
+ "Annonces, insertions": {
+ "account_number": "6271"
+ },
+ "Catalogues, imprim\u00e9s publicitaires": {
+ "account_number": "6272"
+ },
+ "\u00c9chantillons": {
+ "account_number": "6273"
+ },
+ "Foires et expositions": {
+ "account_number": "6274"
+ },
+ "Publications": {
+ "account_number": "6275"
+ },
+ "Cadeaux \u00e0 la client\u00e8le": {
+ "account_number": "6276"
+ },
+ "Frais de colloques, s\u00e9minaires, conf\u00e9rences": {
+ "account_number": "6277"
+ },
+ "Autres charges de publicit\u00e9 et relations publiques": {
+ "account_number": "6278"
+ },
+ "account_number": "627"
+ },
+ "Frais de t\u00e9l\u00e9communications": {
+ "Frais de t\u00e9l\u00e9phone": {
+ "account_number": "6281"
+ },
+ "Frais de t\u00e9lex": {
+ "account_number": "6282"
+ },
+ "Frais de t\u00e9l\u00e9copie": {
+ "account_number": "6283"
+ },
+ "Autres frais de t\u00e9l\u00e9communications": {
+ "account_number": "6288"
+ },
+ "account_number": "628"
+ },
+ "account_number": "62"
+ },
+ "Autres services ext\u00e9rieurs": {
+ "Frais bancaires": {
+ "Frais sur titres (vente, garde)": {
+ "account_number": "6311"
+ },
+ "Frais sur effets": {
+ "account_number": "6312"
+ },
+ "Location de coffres": {
+ "account_number": "6313"
+ },
+ "Commissions d\u2019affacturage": {
+ "account_number": "6314"
+ },
+ "Commissions sur cartes de cr\u00e9dit": {
+ "account_number": "6315"
+ },
+ "Frais d\u2019\u00e9mission d\u2019emprunts": {
+ "account_number": "6316"
+ },
+ "Frais sur instruments monnaie \u00e9lectronique": {
+ "account_number": "6317"
+ },
+ "Autres frais bancaires": {
+ "account_number": "6318"
+ },
+ "account_number": "631"
+ },
+ "R\u00e9mun\u00e9rations d\u2019interm\u00e9diaires et de conseils": {
+ "Commissions et courtages sur ventes": {
+ "account_number": "6322"
+ },
+ "Honoraires des professions r\u00e9glement\u00e9es": {
+ "account_number": "6324"
+ },
+ "Frais d\u2019actes et de contentieux": {
+ "account_number": "6325"
+ },
+ "R\u00e9mun\u00e9rations d\u2019affacturage": {
+ "account_number": "6326"
+ },
+ "R\u00e9mun\u00e9rations des autres prestataires de services": {
+ "account_number": "6327"
+ },
+ "Divers frais": {
+ "account_number": "6328"
+ },
+ "account_number": "632"
+ },
+ "Frais de formation du personnel": {
+ "account_number": "633"
+ },
+ "Redevances pour brevets, licences, logiciels, concessions et droits et valeurs similaires": {
+ "Redevances pour brevets, licences": {
+ "account_number": "6342"
+ },
+ "Redevances pour logiciels": {
+ "account_number": "6343"
+ },
+ "Redevances pour marques": {
+ "account_number": "6344"
+ },
+ "Redevances pour sites internet": {
+ "account_number": "6345"
+ },
+ "Redevances pour concessions, droits et valeurs similaires": {
+ "account_number": "6346"
+ },
+ "account_number": "634"
+ },
+ "Cotisations": {
+ "Cotisations": {
+ "account_number": "6351"
+ },
+ "Concours divers": {
+ "account_number": "6358"
+ },
+ "account_number": "635"
+ },
+ "R\u00e9mun\u00e9rations de personnel ext\u00e9rieur \u00e0 l\u2019entit\u00e9": {
+ "Personnel int\u00e9rimaire": {
+ "account_number": "6371"
+ },
+ "Personnel d\u00e9tach\u00e9 ou pr\u00eat\u00e9 \u00e0 l\u2019entit\u00e9": {
+ "account_number": "6372"
+ },
+ "account_number": "637"
+ },
+ "Autres charges externes": {
+ "Frais de recrutement du personnel": {
+ "account_number": "6381"
+ },
+ "Frais de d\u00e9m\u00e9nagement": {
+ "account_number": "6382"
+ },
+ "R\u00e9ceptions": {
+ "account_number": "6383"
+ },
+ "Missions": {
+ "account_number": "6384"
+ },
+ "Charges de copropri\u00e9t\u00e9": {
+ "account_number": "6385"
+ },
+ "account_number": "638"
+ },
+ "account_number": "63"
+ },
+ "Imp\u00f4ts et taxes": {
+ "Imp\u00f4ts et taxes directs": {
+ "Imp\u00f4ts fonciers et taxes annexes": {
+ "account_number": "6411"
+ },
+ "Patentes, licences et taxes annexes": {
+ "account_number": "6412"
+ },
+ "Taxes sur appointements et salaires": {
+ "account_number": "6413"
+ },
+ "Taxes d\u2019apprentissage": {
+ "account_number": "6414"
+ },
+ "Formation professionnelle continue": {
+ "account_number": "6415"
+ },
+ "Autres imp\u00f4ts et taxes directs": {
+ "account_number": "6418"
+ },
+ "account_number": "641"
+ },
+ "Imp\u00f4ts et taxes indirects": {
+ "account_number": "645"
+ },
+ "Droits d\u2019enregistrement": {
+ "Droits de mutation": {
+ "account_number": "6461"
+ },
+ "Droits de timbre": {
+ "account_number": "6462"
+ },
+ "Taxes sur les v\u00e9hicules de soci\u00e9t\u00e9": {
+ "account_number": "6463"
+ },
+ "Vignettes": {
+ "account_number": "6464"
+ },
+ "Autres droits": {
+ "account_number": "6468"
+ },
+ "account_number": "646"
+ },
+ "P\u00e9nalit\u00e9s, amendes fiscales": {
+ "P\u00e9nalit\u00e9s d\u2019assiette, imp\u00f4ts directs": {
+ "account_number": "6471"
+ },
+ "P\u00e9nalit\u00e9s d\u2019assiette, imp\u00f4ts indirects": {
+ "account_number": "6472"
+ },
+ "P\u00e9nalit\u00e9s de recouvrement, imp\u00f4ts directs": {
+ "account_number": "6473"
+ },
+ "P\u00e9nalit\u00e9s de recouvrement, imp\u00f4ts indirects": {
+ "account_number": "6474"
+ },
+ "Autres p\u00e9nalit\u00e9s et amendes fiscales": {
+ "account_number": "6478"
+ },
+ "account_number": "647"
+ },
+ "Autres imp\u00f4ts et taxes": {
+ "account_number": "648"
+ },
+ "account_number": "64"
+ },
+ "Autres charges": {
+ "Pertes sur cr\u00e9ances clients et autres d\u00e9biteurs": {
+ "Clients": {
+ "account_number": "6511"
+ },
+ "Autres d\u00e9biteurs": {
+ "account_number": "6515"
+ },
+ "account_number": "651"
+ },
+ "Quote-part de r\u00e9sultat sur op\u00e9rations faites en commun": {
+ "Quote-part transf\u00e9r\u00e9e de b\u00e9n\u00e9fices (comptabilit\u00e9 du g\u00e9rant)": {
+ "account_number": "6521"
+ },
+ "Pertes imput\u00e9es par transfert (comptabilit\u00e9 des associ\u00e9s non g\u00e9rants)": {
+ "account_number": "6525"
+ },
+ "account_number": "652"
+ },
+ "Valeurs comptables des cessions courantes d\u2019immobilisations": {
+ "Immobilisations incorporelles": {
+ "account_number": "6541"
+ },
+ "Immobilisations corporelles": {
+ "account_number": "6542"
+ },
+ "account_number": "654"
+ },
+ "Perte de change sur cr\u00e9ances et dettes commerciale": {
+ "account_number": "656"
+ },
+ "P\u00e9nalit\u00e9s et amendes p\u00e9nales": {
+ "account_number": "657"
+ },
+ "Charges diverses": {
+ "Indemnit\u00e9s de fonction et autres r\u00e9mun\u00e9rations d\u2019administrateurs": {
+ "account_number": "6581"
+ },
+ "Dons": {
+ "account_number": "6582"
+ },
+ "M\u00e9c\u00e9nat": {
+ "account_number": "6583"
+ },
+ "Autres charges diverses": {
+ "account_number": "6588"
+ },
+ "account_number": "658"
+ },
+ "Charges pour d\u00e9pr\u00e9ciations et provisions pour risques \u00e0 court terme d\u2019exploitation": {
+ "Sur risques \u00e0 court terme": {
+ "account_number": "6591"
+ },
+ "Sur stocks": {
+ "account_number": "6593"
+ },
+ "Sur cr\u00e9ances": {
+ "account_number": "6594"
+ },
+ "Autres charges pour d\u00e9pr\u00e9ciations et provisions pour risques \u00e0 court terme": {
+ "account_number": "6598"
+ },
+ "account_number": "659"
+ },
+ "account_number": "65"
+ },
+ "Charges de personnel": {
+ "R\u00e9mun\u00e9rations directes vers\u00e9es au personnel national": {
+ "Appointements salaires et commissions": {
+ "account_number": "6611"
+ },
+ "Primes et gratifications": {
+ "account_number": "6612"
+ },
+ "Cong\u00e9s pay\u00e9s": {
+ "account_number": "6613"
+ },
+ "Indemnit\u00e9s de pr\u00e9avis, de licenciement et de recherche d\u2019embauche": {
+ "account_number": "6614"
+ },
+ "Indemnit\u00e9s de maladie vers\u00e9es aux travailleurs": {
+ "account_number": "6615"
+ },
+ "Suppl\u00e9ment familial": {
+ "account_number": "6616"
+ },
+ "Avantages en nature": {
+ "account_number": "6617"
+ },
+ "Autres r\u00e9mun\u00e9rations directes": {
+ "account_number": "6618"
+ },
+ "account_number": "661"
+ },
+ "R\u00e9mun\u00e9rations directes vers\u00e9es au personnel non national": {
+ "Appointements salaires et commissions": {
+ "account_number": "6621"
+ },
+ "Primes et gratifications": {
+ "account_number": "6622"
+ },
+ "Cong\u00e9s pay\u00e9s": {
+ "account_number": "6623"
+ },
+ "Indemnit\u00e9s de pr\u00e9avis, de licenciement et de recherche d\u2019embauche": {
+ "account_number": "6624"
+ },
+ "Indemnit\u00e9s de maladie vers\u00e9es aux travailleurs": {
+ "account_number": "6625"
+ },
+ "Suppl\u00e9ment familial": {
+ "account_number": "6626"
+ },
+ "Avantages en nature": {
+ "account_number": "6627"
+ },
+ "Autres r\u00e9mun\u00e9rations directes": {
+ "account_number": "6628"
+ },
+ "account_number": "662"
+ },
+ "Indemnit\u00e9s forfaitaires vers\u00e9es au personnel": {
+ "Indemnit\u00e9s de logement": {
+ "account_number": "6631"
+ },
+ "Indemnit\u00e9s de repr\u00e9sentation": {
+ "account_number": "6632"
+ },
+ "Indemnit\u00e9s d\u2019expatriation": {
+ "account_number": "6633"
+ },
+ "Indemnit\u00e9s de transport": {
+ "account_number": "6634"
+ },
+ "Autres indemnit\u00e9s et avantages divers": {
+ "account_number": "6638"
+ },
+ "account_number": "663"
+ },
+ "Charges sociales": {
+ "Charges sociales sur r\u00e9mun\u00e9ration du personnel national": {
+ "account_number": "6641"
+ },
+ "Charges sociales sur r\u00e9mun\u00e9ration du personnel non national": {
+ "account_number": "6642"
+ },
+ "account_number": "664"
+ },
+ "R\u00e9mun\u00e9rations et charges sociales de l\u2019exploitant individuel": {
+ "R\u00e9mun\u00e9ration du travail de l\u2019exploitant": {
+ "account_number": "6661"
+ },
+ "Charges sociales": {
+ "account_number": "6662"
+ },
+ "account_number": "666"
+ },
+ "R\u00e9mun\u00e9ration transf\u00e9r\u00e9e de personnel ext\u00e9rieur": {
+ "Personnel int\u00e9rimaire": {
+ "account_number": "6671"
+ },
+ "Personnel d\u00e9tach\u00e9 ou pr\u00eat\u00e9 \u00e0 l\u2019entit\u00e9": {
+ "account_number": "6672"
+ },
+ "account_number": "667"
+ },
+ "Autres charges sociales": {
+ "Versements aux syndicats et comit\u00e9s d\u2019entreprise, d\u2019\u00e9tablissement": {
+ "account_number": "6681"
+ },
+ "Versements aux comit\u00e9s d\u2019hygi\u00e8ne et de s\u00e9curit\u00e9": {
+ "account_number": "6682"
+ },
+ "Versements et contributions aux autres \u0153uvres sociales": {
+ "account_number": "6683"
+ },
+ "M\u00e9decine du travail et pharmacie": {
+ "account_number": "6684"
+ },
+ "Assurances et organismes de sant\u00e9": {
+ "account_number": "6685"
+ },
+ "Assurances retraite et fonds de pension": {
+ "account_number": "6686"
+ },
+ "Majorations et p\u00e9nalit\u00e9s sociales": {
+ "account_number": "6687"
+ },
+ "Charges sociales diverses": {
+ "account_number": "6688"
+ },
+ "account_number": "668"
+ },
+ "account_number": "66"
+ },
+ "Frais financiers et charges assimil\u00e9es": {
+ "Int\u00e9r\u00eats des emprunts": {
+ "Emprunts obligataires": {
+ "account_number": "6711"
+ },
+ "Emprunts aupr\u00e8s des \u00e9tablissements de cr\u00e9dit": {
+ "account_number": "6712"
+ },
+ "Dettes li\u00e9es \u00e0 des participations": {
+ "account_number": "6713"
+ },
+ "Primes de remboursement des obligations": {
+ "account_number": "6714"
+ },
+ "account_number": "671"
+ },
+ "Int\u00e9r\u00eats dans loyers de location acquisition": {
+ "Int\u00e9r\u00eats dans loyers de location acquisition / cr\u00e9dit-bail immobilier": {
+ "account_number": "6722"
+ },
+ "Int\u00e9r\u00eats dans loyers de location acquisition / cr\u00e9dit-bail mobilier": {
+ "account_number": "6723"
+ },
+ "Int\u00e9r\u00eats dans loyers de location acquisition / location-vente": {
+ "account_number": "6724"
+ },
+ "Int\u00e9r\u00eats dans loyers des autres locations acquisition": {
+ "account_number": "6728"
+ },
+ "account_number": "672"
+ },
+ "Escomptes accord\u00e9s": {
+ "account_number": "673"
+ },
+ "Autres int\u00e9r\u00eats": {
+ "Avances re\u00e7ues et d\u00e9p\u00f4ts cr\u00e9diteurs": {
+ "account_number": "6741"
+ },
+ "Comptes courants bloqu\u00e9s": {
+ "account_number": "6742"
+ },
+ "Int\u00e9r\u00eats sur obligations cautionn\u00e9es": {
+ "account_number": "6743"
+ },
+ "Int\u00e9r\u00eats sur dettes commerciales": {
+ "account_number": "6744"
+ },
+ "Int\u00e9r\u00eats bancaires et sur op\u00e9rations de financement (escompte...)": {
+ "account_number": "6745"
+ },
+ "Int\u00e9r\u00eats sur dettes diverses": {
+ "account_number": "6748"
+ },
+ "account_number": "674"
+ },
+ "Escomptes des effets de commerce": {
+ "account_number": "675"
+ },
+ "Pertes de change financi\u00e8res": {
+ "account_number": "676"
+ },
+ "Pertes sur titres de placement": {
+ "Pertes sur cessions de titres de placement": {
+ "account_number": "6771"
+ },
+ "Mali provenant d\u2019attribution gratuite d\u2019actions au personnel salari\u00e9 et aux dirigeants": {
+ "account_number": "6772"
+ },
+ "account_number": "677"
+ },
+ "Pertes et charges sur risques financiers": {
+ "Sur rentes viag\u00e8res": {
+ "account_number": "6781"
+ },
+ "Sur op\u00e9rations financi\u00e8res": {
+ "account_number": "6782"
+ },
+ "Sur instruments de tr\u00e9sorerie": {
+ "account_number": "6784"
+ },
+ "account_number": "678"
+ },
+ "Charges pour d\u00e9pr\u00e9ciations et provisions pour risques \u00e0 court terme financi\u00e8res": {
+ "Sur risques financiers": {
+ "account_number": "6791"
+ },
+ "Sur titres de placement": {
+ "account_number": "6795"
+ },
+ "Autres charges pour d\u00e9pr\u00e9ciations et provisions pour risques \u00e0 court terme financi\u00e8res": {
+ "account_number": "6798"
+ },
+ "account_number": "679"
+ },
+ "account_number": "67"
+ },
+ "Dotations aux amortissements": {
+ "Dotations aux amortissements d\u2019exploitation": {
+ "Dotations aux amortissements des immobilisations incorporelles": {
+ "account_number": "6812"
+ },
+ "Dotations aux amortissements des immobilisations corporelles": {
+ "account_number": "6813"
+ },
+ "account_number": "681"
+ },
+ "account_number": "68"
+ },
+ "Dotations aux provisions et aux d\u00e9pr\u00e9ciations": {
+ "Dotations aux provisions et aux d\u00e9pr\u00e9ciations d\u2019exploitation": {
+ "Dotations aux provisions pour risques et charges": {
+ "account_number": "6911"
+ },
+ "Dotations aux d\u00e9pr\u00e9ciations des immobilisations incorporelles": {
+ "account_number": "6913"
+ },
+ "Dotations aux d\u00e9pr\u00e9ciations des immobilisations corporelles": {
+ "account_number": "6914"
+ },
+ "account_number": "691"
+ },
+ "Dotations aux provisions et aux d\u00e9pr\u00e9ciations financi\u00e8res": {
+ "Dotations aux provisions pour risques et charges": {
+ "account_number": "6971"
+ },
+ "Dotations aux d\u00e9pr\u00e9ciations des immobilisations financi\u00e8res": {
+ "account_number": "6972"
+ },
+ "account_number": "697"
+ },
+ "account_number": "69"
+ },
+ "root_type": "Expense",
+ "account_number": "6"
+ },
+ "Comptes de produits des activit\u00e9s ordinaires": {
+ "Ventes": {
+ "Ventes de marchandises": {
+ "Dans la R\u00e9gion": {
+ "account_number": "7011"
+ },
+ "Hors R\u00e9gion": {
+ "account_number": "7012"
+ },
+ "Aux entit\u00e9s du groupe dans la R\u00e9gion": {
+ "account_number": "7013"
+ },
+ "Aux entit\u00e9s du groupe hors R\u00e9gion": {
+ "account_number": "7014"
+ },
+ "Sur internet": {
+ "account_number": "7015"
+ },
+ "Rabais, remises, ristournes accord\u00e9s (non ventil\u00e9s)": {
+ "account_number": "7019"
+ },
+ "account_number": "701"
+ },
+ "Ventes de produits finis": {
+ "Dans la R\u00e9gion": {
+ "account_number": "7021"
+ },
+ "Hors R\u00e9gion": {
+ "account_number": "7022"
+ },
+ "Aux entit\u00e9s du groupe dans la R\u00e9gion": {
+ "account_number": "7023"
+ },
+ "Aux entit\u00e9s du groupe hors R\u00e9gion": {
+ "account_number": "7024"
+ },
+ "Sur internet": {
+ "account_number": "7025"
+ },
+ "Rabais, remises, ristournes accord\u00e9s (non ventil\u00e9s)": {
+ "account_number": "7029"
+ },
+ "account_number": "702"
+ },
+ "Ventes de produits interm\u00e9diaires": {
+ "Dans la R\u00e9gion": {
+ "account_number": "7031"
+ },
+ "Hors R\u00e9gion": {
+ "account_number": "7032"
+ },
+ "Aux entit\u00e9s du groupe dans la R\u00e9gion": {
+ "account_number": "7033"
+ },
+ "Aux entit\u00e9s du groupe hors R\u00e9gion": {
+ "account_number": "7034"
+ },
+ "Sur internet": {
+ "account_number": "7035"
+ },
+ "Rabais, remises, ristournes accord\u00e9s (non ventil\u00e9s)": {
+ "account_number": "7039"
+ },
+ "account_number": "703"
+ },
+ "Ventes de produits r\u00e9siduels": {
+ "Dans la R\u00e9gion": {
+ "account_number": "7041"
+ },
+ "Hors R\u00e9gion": {
+ "account_number": "7042"
+ },
+ "Aux entit\u00e9s du groupe dans la R\u00e9gion": {
+ "account_number": "7043"
+ },
+ "Aux entit\u00e9s du groupe hors R\u00e9gion": {
+ "account_number": "7044"
+ },
+ "Sur internet": {
+ "account_number": "7045"
+ },
+ "Rabais, remises, ristournes accord\u00e9s (non ventil\u00e9s)": {
+ "account_number": "7049"
+ },
+ "account_number": "704"
+ },
+ "Travaux factur\u00e9s": {
+ "Dans la R\u00e9gion": {
+ "account_number": "7051"
+ },
+ "Hors R\u00e9gion": {
+ "account_number": "7052"
+ },
+ "Aux entit\u00e9s du groupe dans la R\u00e9gion": {
+ "account_number": "7053"
+ },
+ "Aux entit\u00e9s du groupe hors R\u00e9gion": {
+ "account_number": "7054"
+ },
+ "Sur internet": {
+ "account_number": "7055"
+ },
+ "Rabais, remises, ristournes accord\u00e9s (non ventil\u00e9s)": {
+ "account_number": "7059"
+ },
+ "account_number": "705"
+ },
+ "Services vendus": {
+ "Dans la R\u00e9gion": {
+ "account_number": "7061"
+ },
+ "Hors R\u00e9gion": {
+ "account_number": "7062"
+ },
+ "Aux entit\u00e9s du groupe dans la R\u00e9gion": {
+ "account_number": "7063"
+ },
+ "Aux entit\u00e9s du groupe hors R\u00e9gion": {
+ "account_number": "7064"
+ },
+ "Sur internet": {
+ "account_number": "7065"
+ },
+ "Rabais, remises, ristournes accord\u00e9s (non ventil\u00e9s)": {
+ "account_number": "7069"
+ },
+ "account_number": "706"
+ },
+ "Produits accessoires": {
+ "Ports, emballages perdus et autres frais factur\u00e9s": {
+ "account_number": "7071"
+ },
+ "Commissions et courtages": {
+ "account_number": "7072"
+ },
+ "Locations": {
+ "account_number": "7073"
+ },
+ "Bonis sur reprises et cessions d\u2019emballages": {
+ "account_number": "7074"
+ },
+ "Mise \u00e0 disposition de personnel": {
+ "account_number": "7075"
+ },
+ "Redevances pour brevets, logiciels, marques et droits similaires": {
+ "account_number": "7076"
+ },
+ "Services exploit\u00e9s dans l\u2019int\u00e9r\u00eat du personnel": {
+ "account_number": "7077"
+ },
+ "Autres produits accessoires": {
+ "account_number": "7078"
+ },
+ "account_number": "707"
+ },
+ "account_number": "70"
+ },
+ "Subventions d\u2019exploitation": {
+ "Sur produits \u00e0 l\u2019exportation": {
+ "account_number": "711"
+ },
+ "Sur produits \u00e0 l\u2019importation": {
+ "account_number": "712"
+ },
+ "Sur produits de p\u00e9r\u00e9quation": {
+ "account_number": "713"
+ },
+ "Indemnit\u00e9s et subventions d\u2019exploitation (entit\u00e9 agricole)": {
+ "account_number": "714"
+ },
+ "Autres subventions d\u2019exploitation": {
+ "Vers\u00e9es par l\u2019\u00c9tat et les collectivit\u00e9s publiques": {
+ "account_number": "7181"
+ },
+ "Vers\u00e9es par les organismes internationaux": {
+ "account_number": "7182"
+ },
+ "Vers\u00e9es par des tiers": {
+ "account_number": "7183"
+ },
+ "account_number": "718"
+ },
+ "account_number": "71"
+ },
+ "Production immobilis\u00e9e": {
+ "Immobilisations incorporelles": {
+ "account_number": "721"
+ },
+ "Immobilisations corporelles": {
+ "Immobilisations corporelles (hors actifs biologiques)": {
+ "account_number": "7221"
+ },
+ "Immobilisations corporelles (actifs biologiques)": {
+ "account_number": "7222"
+ },
+ "account_number": "722"
+ },
+ "Production auto-consomm\u00e9e": {
+ "account_number": "724"
+ },
+ "Immobilisations financi\u00e8res": {
+ "account_number": "726"
+ },
+ "account_number": "72"
+ },
+ "Variations des stocks de biens et de services produits": {
+ "Variations des stocks de produits en cours": {
+ "Produits en cours": {
+ "account_number": "7341"
+ },
+ "Travaux en cours": {
+ "account_number": "7342"
+ },
+ "account_number": "734"
+ },
+ "Variations des en-cours de services": {
+ "\u00c9tudes en cours": {
+ "account_number": "7351"
+ },
+ "Prestations de services en cours": {
+ "account_number": "7352"
+ },
+ "account_number": "735"
+ },
+ "Variations des stocks de produits finis": {
+ "account_number": "736"
+ },
+ "Variations des stocks de produits interm\u00e9diaires et r\u00e9siduels": {
+ "Produits interm\u00e9diaires": {
+ "account_number": "7371"
+ },
+ "Produits r\u00e9siduels": {
+ "account_number": "7372"
+ },
+ "account_number": "737"
+ },
+ "account_number": "73"
+ },
+ "Autres produits": {
+ "Profits sur cr\u00e9ances clients et autres d\u00e9biteurs": {
+ "account_number": "751"
+ },
+ "Quote-part de r\u00e9sultat sur op\u00e9rations faites en commun": {
+ "Quote-part transf\u00e9r\u00e9e de pertes (comptabilit\u00e9 du g\u00e9rant)": {
+ "account_number": "7521"
+ },
+ "B\u00e9n\u00e9fices attribu\u00e9s par transfert (comptabilit\u00e9 des associ\u00e9s non g\u00e9rants)": {
+ "account_number": "7525"
+ },
+ "account_number": "752"
+ },
+ "Produits des cessions courantes d\u2019immobilisations": {
+ "Immobilisations incorporelles": {
+ "account_number": "7541"
+ },
+ "Immobilisations corporelles": {
+ "account_number": "7542"
+ },
+ "account_number": "754"
+ },
+ "Gains de change sur cr\u00e9ances et dettes commerciales": {
+ "account_number": "756"
+ },
+ "Produits divers": {
+ "Indemnit\u00e9s de fonction et autres r\u00e9mun\u00e9rations d\u2019administrateurs": {
+ "account_number": "7581"
+ },
+ "Indemnit\u00e9s d\u2019assurances re\u00e7ues": {
+ "account_number": "7582"
+ },
+ "Autres produits divers": {
+ "account_number": "7588"
+ },
+ "account_number": "758"
+ },
+ "Reprises de charges pour d\u00e9pr\u00e9ciations et provisions pour risques \u00e0 court terme d\u2019exploitation": {
+ "Sur risques \u00e0 court terme": {
+ "account_number": "7591"
+ },
+ "Sur stocks": {
+ "account_number": "7593"
+ },
+ "Sur cr\u00e9ances": {
+ "account_number": "7594"
+ },
+ "Sur autres charges pour d\u00e9pr\u00e9ciations et provisions pour risques \u00e0 court terme d\u2019exploitation": {
+ "account_number": "7598"
+ },
+ "account_number": "759"
+ },
+ "account_number": "75"
+ },
+ "Revenus financiers et produits assimil\u00e9s": {
+ "Int\u00e9r\u00eats de pr\u00eats et cr\u00e9ances diverses": {
+ "Int\u00e9r\u00eats de pr\u00eats": {
+ "account_number": "7712"
+ },
+ "Int\u00e9r\u00eats sur cr\u00e9ances diverses": {
+ "account_number": "7713"
+ },
+ "account_number": "771"
+ },
+ "Revenus de participations et autres titres immobilis\u00e9s": {
+ "Revenus des titres de participation": {
+ "account_number": "7721"
+ },
+ "Revenus autres titres immobilis\u00e9s": {
+ "account_number": "7722"
+ },
+ "account_number": "772"
+ },
+ "Escomptes obtenus": {
+ "account_number": "773"
+ },
+ "Revenus de placement": {
+ "Revenus des obligations": {
+ "account_number": "7745"
+ },
+ "Revenus des titres de placement": {
+ "account_number": "7746"
+ },
+ "account_number": "774"
+ },
+ "Int\u00e9r\u00eats dans loyers de location acquisition": {
+ "account_number": "775"
+ },
+ "Gains de change financiers": {
+ "account_number": "776"
+ },
+ "Gains sur cessions de titres de placement": {
+ "account_number": "777"
+ },
+ "Gains sur risques financiers": {
+ "Sur rentes viag\u00e8res": {
+ "account_number": "7781"
+ },
+ "Sur op\u00e9rations financi\u00e8res": {
+ "account_number": "7782"
+ },
+ "Sur instruments de tr\u00e9sorerie": {
+ "account_number": "7784"
+ },
+ "account_number": "778"
+ },
+ "Reprises de charges pour d\u00e9pr\u00e9ciations et provisions \u00e0 court terme financi\u00e8res": {
+ "Sur risques financiers": {
+ "account_number": "7791"
+ },
+ "Sur titres de placement": {
+ "account_number": "7795"
+ },
+ "Sur autres charges pour d\u00e9pr\u00e9ciations et provisions pour risques \u00e0 court terme financi\u00e8res": {
+ "account_number": "7798"
+ },
+ "account_number": "779"
+ },
+ "account_number": "77"
+ },
+ "Transferts de charges": {
+ "Transferts de charges d\u2019exploitation": {
+ "account_number": "781"
+ },
+ "Transferts de charges financi\u00e8res": {
+ "account_number": "787"
+ },
+ "account_number": "78"
+ },
+ "Reprises de provisions, de d\u00e9pr\u00e9ciations et autres": {
+ "Reprises de provisions et d\u00e9pr\u00e9ciations d\u2019exploitation": {
+ "Pour risques et charges": {
+ "account_number": "7911"
+ },
+ "Des immobilisations incorporelles": {
+ "account_number": "7913"
+ },
+ "Des immobilisations corporelles": {
+ "account_number": "7914"
+ },
+ "account_number": "791"
+ },
+ "Reprises de provisions et d\u00e9pr\u00e9ciations financi\u00e8res": {
+ "Pour risques et charges": {
+ "account_number": "7971"
+ },
+ "Des immobilisations financi\u00e8res": {
+ "account_number": "7972"
+ },
+ "account_number": "797"
+ },
+ "Reprises d\u2019amortissements": {
+ "account_number": "798"
+ },
+ "Reprises de subventions d\u2019investissement": {
+ "account_number": "799"
+ },
+ "account_number": "79"
+ },
+ "root_type": "Income",
+ "account_number": "7"
+ },
+ "8-Comptes des autres charges et des autres produits (CHARGES)": {
+ "Valeurs comptables des cessions d\u2019immobilisations": {
+ "Immobilisations incorporelles": {
+ "account_number": "811"
+ },
+ "Immobilisations corporelles": {
+ "account_number": "812"
+ },
+ "Immobilisations financi\u00e8res": {
+ "account_number": "816"
+ },
+ "account_number": "81"
+ },
+ "Charges hors activit\u00e9s ordinaires": {
+ "Charges HAO constat\u00e9es": {
+ "account_number": "831"
+ },
+ "Charges li\u00e9es aux op\u00e9rations de restructuration": {
+ "account_number": "833"
+ },
+ "Pertes sur cr\u00e9ances HAO": {
+ "account_number": "834"
+ },
+ "Dons et lib\u00e9ralit\u00e9s accord\u00e9s": {
+ "account_number": "835"
+ },
+ "Abandons de cr\u00e9ances consentis": {
+ "account_number": "836"
+ },
+ "Charges li\u00e9es aux op\u00e9rations de liquidation": {
+ "account_number": "837"
+ },
+ "Charges pour d\u00e9pr\u00e9ciations et provisions pour risques \u00e0 court terme HAO": {
+ "account_number": "839"
+ },
+ "account_number": "83"
+ },
+ "Dotations hors activit\u00e9s ordinaires": {
+ "Dotations aux provisions r\u00e9glement\u00e9es": {
+ "account_number": "851"
+ },
+ "Dotations aux amortissements HAO": {
+ "account_number": "852"
+ },
+ "Dotations aux d\u00e9pr\u00e9ciations HAO": {
+ "account_number": "853"
+ },
+ "Dotations aux provisions pour risques et charges HAO": {
+ "account_number": "854"
+ },
+ "Autres dotations HAO": {
+ "account_number": "858"
+ },
+ "account_number": "85"
+ },
+ "Participation des travailleurs": {
+ "Participation l\u00e9gale aux b\u00e9n\u00e9fices": {
+ "account_number": "871"
+ },
+ "Participation contractuelle aux b\u00e9n\u00e9fices": {
+ "account_number": "874"
+ },
+ "Autres participations": {
+ "account_number": "878"
+ },
+ "account_number": "87"
+ },
+ "Imp\u00f4ts sur le r\u00e9sultat": {
+ "Imp\u00f4ts sur les b\u00e9n\u00e9fices de l\u2019exercice": {
+ "Activit\u00e9s exerc\u00e9es dans l\u2019\u00c9tat": {
+ "account_number": "8911"
+ },
+ "Activit\u00e9s exerc\u00e9es dans les autres \u00c9tats de la R\u00e9gion": {
+ "account_number": "8912"
+ },
+ "Activit\u00e9s exerc\u00e9es hors R\u00e9gion": {
+ "account_number": "8913"
+ },
+ "account_number": "891"
+ },
+ "Rappel d\u2019imp\u00f4ts sur r\u00e9sultats ant\u00e9rieurs": {
+ "account_number": "892"
+ },
+ "Imp\u00f4t minimum forfaitaire IMF": {
+ "account_number": "895"
+ },
+ "D\u00e9gr\u00e8vements et annulations d\u2019imp\u00f4ts sur r\u00e9sultats ant\u00e9rieurs": {
+ "D\u00e9gr\u00e8vements": {
+ "account_number": "8991"
+ },
+ "Annulations pour pertes r\u00e9troactives": {
+ "account_number": "8994"
+ },
+ "account_number": "899"
+ },
+ "account_number": "89"
+ },
+ "root_type": "Expense"
+ },
+ "8-Comptes des autres charges et des autres produits (PRODUITS)": {
+ "Produits des cessions d\u2019immobilisations": {
+ "Immobilisations incorporelles": {
+ "account_number": "821"
+ },
+ "Immobilisations corporelles": {
+ "account_number": "822"
+ },
+ "Immobilisations financi\u00e8res": {
+ "account_number": "826"
+ },
+ "account_number": "82"
+ },
+ "Produits hors activit\u00e9s ordinaires": {
+ "Produits HAO constat\u00e9s": {
+ "account_number": "841"
+ },
+ "Produits li\u00e9s aux op\u00e9rations de restructuration": {
+ "account_number": "843"
+ },
+ "Indemnit\u00e9s et subventions HAO (entit\u00e9 agricole)": {
+ "account_number": "844"
+ },
+ "Dons et lib\u00e9ralit\u00e9s obtenus": {
+ "account_number": "845"
+ },
+ "Abandons de cr\u00e9ances obtenus": {
+ "account_number": "846"
+ },
+ "Produits li\u00e9s aux op\u00e9rations de liquidation": {
+ "account_number": "847"
+ },
+ "Transferts de charges HAO": {
+ "account_number": "848"
+ },
+ "Reprises de charges pour d\u00e9pr\u00e9ciations et provisions pour risques \u00e0 court terme HAO": {
+ "account_number": "849"
+ },
+ "account_number": "84"
+ },
+ "Reprises de charges, provisions et d\u00e9pr\u00e9ciations HAO": {
+ "Reprises de provisions r\u00e9glement\u00e9es": {
+ "account_number": "861"
+ },
+ "Reprises d\u2019amortissements HAO": {
+ "account_number": "862"
+ },
+ "Reprises de d\u00e9pr\u00e9ciations HAO": {
+ "account_number": "863"
+ },
+ "Reprises de provisions pour risques et charges HAO": {
+ "account_number": "864"
+ },
+ "Autres reprises HAO": {
+ "account_number": "868"
+ },
+ "account_number": "86"
+ },
+ "Subventions d\u2019\u00e9quilibre": {
+ "\u00c9tat": {
+ "account_number": "881"
+ },
+ "Collectivit\u00e9s publiques": {
+ "account_number": "884"
+ },
+ "Groupe": {
+ "account_number": "886"
+ },
+ "Autres": {
+ "account_number": "888"
+ },
+ "account_number": "88"
+ },
+ "root_type": "Income"
+ }
+ }
+}
\ No newline at end of file
diff --git a/erpnext/accounts/doctype/account/chart_of_accounts/verified/bj_plan_comptable.json b/erpnext/accounts/doctype/account/chart_of_accounts/verified/bj_plan_comptable.json
new file mode 100644
index 00000000000..4381e21b0c4
--- /dev/null
+++ b/erpnext/accounts/doctype/account/chart_of_accounts/verified/bj_plan_comptable.json
@@ -0,0 +1,1919 @@
+{
+ "country_code": "bj",
+ "name": "Syscohada - Plan Comptable",
+ "tree": {
+ "1-Comptes de ressources durables": {
+ "10-Capital": {
+ "101-Capital social": {
+ "1011-Capital souscrit, non appel\u00e9": {},
+ "1012-Capital souscrit, appel\u00e9, non vers\u00e9": {},
+ "1013-Capital souscrit, appel\u00e9, vers\u00e9, non amorti": {},
+ "1014-Capital souscrit, appel\u00e9, vers\u00e9, amorti": {},
+ "1018-Capital souscrit soumis \u00e0 des conditions particuli\u00e8res": {}
+ },
+ "102-Capital par dotation": {
+ "1021-Dotation initiale": {},
+ "1022-Dotations compl\u00e9mentaires": {},
+ "1028-Autres dotations": {}
+ },
+ "103-Capital personnel": {},
+ "104-Compte de l\u2019exploitant": {
+ "1041-Apports temporaires": {},
+ "1042-Op\u00e9rations courantes": {},
+ "1043-R\u00e9mun\u00e9rations, imp\u00f4ts et autres charges personnelles": {},
+ "1047-Pr\u00e9l\u00e8vements d\u2019autoconsommation": {},
+ "1048-Autres pr\u00e9l\u00e8vements": {}
+ },
+ "105-Primes li\u00e9es au capital social": {
+ "1051-Primes d\u2019\u00e9mission": {},
+ "1052-Primes d\u2019apport": {},
+ "1053-Primes de fusion": {},
+ "1054-Primes de conversion": {},
+ "1058-Autres primes": {}
+ },
+ "106-\u00c9carts de r\u00e9\u00e9valuation": {
+ "1061-\u00c9carts de r\u00e9\u00e9valuation l\u00e9gale": {},
+ "1062-\u00c9carts de r\u00e9\u00e9valuation libre": {}
+ },
+ "109-Apporteurs, capital souscrit, non appel\u00e9": {}
+ },
+ "11-R\u00e9serves": {
+ "111-R\u00e9serve l\u00e9gale": {},
+ "112-R\u00e9serves statutaires ou contractuelles": {},
+ "113-R\u00e9serves r\u00e9glement\u00e9es": {
+ "1131-R\u00e9serves de plus-values nettes \u00e0 long terme": {},
+ "1132-R\u00e9serves d\u2019attribution gratuite d\u2019actions au personnel salari\u00e9 et aux dirigeants": {},
+ "1133-R\u00e9serves cons\u00e9cutives \u00e0 l\u2019octroi de subventions d\u2019investissement": {},
+ "1134-R\u00e9serves des valeurs mobili\u00e8res donnant acc\u00e8s au capital": {},
+ "1135-Autres r\u00e9serves r\u00e9glement\u00e9es": {}
+ },
+ "118-Autres r\u00e9serves": {
+ "1181-R\u00e9serves facultatives": {},
+ "1188-R\u00e9serves diverses": {}
+ }
+ },
+ "12-Report \u00e0 nouveau": {
+ "121-Report \u00e0 nouveau cr\u00e9diteur": {},
+ "129-Report \u00e0 nouveau d\u00e9biteur": {
+ "1291-Perte nette \u00e0 reporter": {},
+ "1292-Perte Amortissements r\u00e9put\u00e9s diff\u00e9r\u00e9s": {}
+ }
+ },
+ "13-R\u00e9sultat net de l\u2019exercice": {
+ "130-R\u00e9sultat en instance d\u2019affectation": {
+ "1301-R\u00e9sultat en instance d\u2019affectation : b\u00e9n\u00e9fice": {},
+ "1309-R\u00e9sultat en instance d\u2019affectation : perte": {}
+ },
+ "131-R\u00e9sultat net : b\u00e9n\u00e9fice": {},
+ "132-Marge commerciale (MC)": {},
+ "133-Valeur ajout\u00e9e (VA)": {},
+ "134-Exc\u00e9dent brut d\u2019exploitation (EBE)": {},
+ "135-R\u00e9sultat d\u2019exploitation (RE)": {},
+ "136-R\u00e9sultat financier (RF)": {},
+ "137-R\u00e9sultat des activit\u00e9s ordinaires (RAO)": {},
+ "138-R\u00e9sultat hors activit\u00e9s ordinaires (RHAO)": {
+ "1381-R\u00e9sultat de fusion": {},
+ "1382-R\u00e9sultat d\u2019apport partiel d\u2019actif": {},
+ "1383-R\u00e9sultat de scission": {},
+ "1384-R\u00e9sultat de liquidation": {}
+ },
+ "139-R\u00e9sultat net : perte": {}
+ },
+ "14-Subventions d\u2019investissement": {
+ "141-Subventions d\u2019\u00e9quipement": {
+ "1411-\u00c9tat": {},
+ "1412-R\u00e9gions": {},
+ "1413-D\u00e9partements": {},
+ "1414-Communes et collectivit\u00e9s publiques d\u00e9centralis\u00e9es": {},
+ "1415-Entit\u00e9s publiques ou mixtes": {},
+ "1416-Entit\u00e9s et organismes priv\u00e9s": {},
+ "1417-Organismes internationaux": {},
+ "1418-Autres": {}
+ },
+ "148-Autres subventions d\u2019investissement": {}
+ },
+ "15-Provisions r\u00e9glement\u00e9es et fonds assimil\u00e9s": {
+ "151-Amortissements d\u00e9rogatoires": {},
+ "152-Plus-values de cession \u00e0 r\u00e9investir": {},
+ "153-Fonds r\u00e9glement\u00e9s": {
+ "1531-Fonds National": {},
+ "1532-Pr\u00e9l\u00e8vement pour le Budget": {}
+ },
+ "154-Provisions sp\u00e9ciales de r\u00e9\u00e9valuation": {},
+ "155-Provisions r\u00e9glement\u00e9es relatives aux immobilisations": {
+ "1551-Reconstitution des gisements miniers et p\u00e9troliers": {}
+ },
+ "156-Provisions r\u00e9glement\u00e9es relatives aux stocks": {
+ "1561-Hausse de prix": {},
+ "1562-Fluctuation des cours": {}
+ },
+ "157-Provisions pour investissement": {},
+ "158-Autres provisions et fonds r\u00e9glement\u00e9s": {}
+ },
+ "16-Emprunts et dettes assimil\u00e9es": {
+ "161-Emprunts obligataires": {
+ "1611-Emprunts obligataires ordinaires": {},
+ "1612-Emprunts obligataires convertibles en actions": {},
+ "1613-Emprunts obligataires remboursables en actions": {},
+ "1618-Autres emprunts obligataires": {}
+ },
+ "162-Emprunts et dettes aupr\u00e8s des \u00e9tablissements de cr\u00e9dit": {},
+ "163-Avances re\u00e7ues de l\u2019\u00c9tat": {},
+ "164-Avances re\u00e7ues et comptes courants bloqu\u00e9s": {},
+ "165-D\u00e9p\u00f4ts et cautionnements re\u00e7us": {
+ "1651-D\u00e9p\u00f4ts": {},
+ "1652-Cautionnements": {}
+ },
+ "166-Int\u00e9r\u00eats courus": {
+ "1661-Sur emprunts obligataires": {},
+ "1662-Sur emprunts et dettes aupr\u00e8s des \u00e9tablissements de cr\u00e9dit": {},
+ "1663-Sur avances re\u00e7ues de l\u2019\u00c9tat": {},
+ "1664-Sur avances re\u00e7ues et comptes courants bloqu\u00e9s": {},
+ "1665-Sur d\u00e9p\u00f4ts et cautionnements re\u00e7us": {},
+ "1667-Sur avances assorties de conditions particuli\u00e8res": {},
+ "1668-Sur autres emprunts et dettes": {}
+ },
+ "167-Avances assorties de conditions particuli\u00e8res": {
+ "1671-Avances bloqu\u00e9es pour augmentation du capital": {},
+ "1672-Avances conditionn\u00e9es par l\u2019\u00c9tat": {},
+ "1673-Avances conditionn\u00e9es par les autres organismes africains": {},
+ "1674-Avances conditionn\u00e9es par les organismes internationaux": {}
+ },
+ "168-Autres emprunts et dettes": {
+ "1681-Rentes viag\u00e8res capitalis\u00e9es": {},
+ "1682-Billets de fonds": {},
+ "1683-Dettes cons\u00e9cutives \u00e0 des titres emprunt\u00e9s": {},
+ "1684-Emprunts participatifs": {},
+ "1685-Participation des travailleurs aux b\u00e9n\u00e9fices": {},
+ "1686-Emprunts et dettes contract\u00e9s aupr\u00e8s des autres tiers": {}
+ }
+ },
+ "17-Dettes de location acquisition": {
+ "172-Dettes de location acquisition / cr\u00e9dit bail immobilier": {},
+ "173-Dettes de location acquisition / cr\u00e9dit bail mobilier": {},
+ "174-Dettes de location acquisition / location de vente": {},
+ "176-Int\u00e9r\u00eats courus": {
+ "1762-Sur dettes de location acquisition / cr\u00e9dit-bail immobilier": {},
+ "1763-Sur dettes de location acquisition / cr\u00e9dit-bail mobilier": {},
+ "1764-Sur dettes de location acquisition / location-vente": {},
+ "1768-Sur autres dettes de location acquisition": {}
+ },
+ "178-Autres dettes de location acquisition": {}
+ },
+ "18-Dettes li\u00e9es \u00e0 des participations et comptes de liaison des \u00e9tablissements et soci\u00e9t\u00e9s en participation": {
+ "181-Dettes li\u00e9es \u00e0 des participations": {
+ "1811-Dettes li\u00e9es \u00e0 des participations (groupe)": {},
+ "1812-Dettes li\u00e9es \u00e0 des participations (hors groupe)": {}
+ },
+ "182-Dettes li\u00e9es \u00e0 des soci\u00e9t\u00e9s en participation": {},
+ "183-Int\u00e9r\u00eats courus sur dettes li\u00e9es \u00e0 des participations": {},
+ "184-Comptes permanents bloqu\u00e9s des \u00e9tablissements et succursales": {},
+ "185-Comptes permanents non bloqu\u00e9s des \u00e9tablissements et succursales": {},
+ "186-Comptes de liaison charges": {},
+ "187-Comptes de liaison produits": {},
+ "188-Comptes de liaison des soci\u00e9t\u00e9s en participation": {}
+ },
+ "19-Provisions pour risques et charges": {
+ "191-Provisions pour litiges": {},
+ "192-Provisions pour garanties donn\u00e9es aux clients": {},
+ "193-Provisions pour pertes sur march\u00e9s \u00e0 ach\u00e8vement futur": {},
+ "194-Provisions pour pertes de change": {},
+ "195-Provisions pour imp\u00f4ts": {},
+ "196-Provisions pour pensions et obligations similaires": {
+ "1961-Provisions pour pensions et obligations similaires engagement de retraite": {},
+ "1962-Actif du r\u00e9gime de retraite": {}
+ },
+ "197-Provisions pour restructuration": {},
+ "198-Autres provisions pour risques et charges": {
+ "1981-Provisions pour amendes et p\u00e9nalit\u00e9s": {},
+ "1983-Provisions pour propre assureur": {},
+ "1984-Provisions pour d\u00e9mant\u00e8lement et remise en \u00e9tat": {},
+ "1985-Provisions pour droits \u00e0 r\u00e9duction ou avantage en nature (ch\u00e8ques cadeau, cartes de fid\u00e9lit\u00e9...)": {},
+ "1988-Provisions pour divers risques et charges": {}
+ }
+ },
+ "root_type": "Equity"
+ },
+ "2-Comptes d\u2019actif immobilis\u00e9": {
+ "21-Immobilisations incorporelles": {
+ "account_type": "Fixed Asset",
+ "211-Frais de d\u00e9veloppement": {
+ "account_type": "Fixed Asset"
+ },
+ "212-Brevets, licences, concessions et droits similaires": {
+ "account_type": "Fixed Asset",
+ "2121-Brevets": {
+ "account_type": "Fixed Asset"
+ },
+ "2122-Licences": {
+ "account_type": "Fixed Asset"
+ },
+ "2123-Concessions de service public": {
+ "account_type": "Fixed Asset"
+ },
+ "2128-Autres concessions et droits similaires": {
+ "account_type": "Fixed Asset"
+ }
+ },
+ "213-Logiciels et sites internet": {
+ "account_type": "Fixed Asset",
+ "2131-Logiciels": {
+ "account_type": "Fixed Asset"
+ },
+ "2132-Sites internet": {
+ "account_type": "Fixed Asset"
+ }
+ },
+ "214-Marques": {
+ "account_type": "Fixed Asset"
+ },
+ "215-Fonds commercial": {
+ "account_type": "Fixed Asset"
+ },
+ "216-Droit au bail": {
+ "account_type": "Fixed Asset"
+ },
+ "217-Investissements de cr\u00e9ation": {
+ "account_type": "Fixed Asset"
+ },
+ "218-Autres droits et valeurs incorporels": {
+ "account_type": "Fixed Asset",
+ "2181-Frais de prospection et d\u2019\u00e9valuation de ressources min\u00e9rales": {
+ "account_type": "Fixed Asset"
+ },
+ "2182-Co\u00fbts d\u2019obtention du contrat": {
+ "account_type": "Fixed Asset"
+ },
+ "2183-Fichiers clients, notices, titres de journaux et magazines": {
+ "account_type": "Fixed Asset"
+ },
+ "2184-Co\u00fbts des franchises": {
+ "account_type": "Fixed Asset"
+ },
+ "2188-Divers droits et valeurs incorporelles": {
+ "account_type": "Fixed Asset"
+ }
+ },
+ "219-Immobilisations incorporelles en cours": {
+ "account_type": "Fixed Asset",
+ "2191-Frais de d\u00e9veloppement": {
+ "account_type": "Fixed Asset"
+ },
+ "2193-Logiciels et internet": {
+ "account_type": "Fixed Asset"
+ },
+ "2198-Autres droits et valeurs incorporels": {
+ "account_type": "Fixed Asset"
+ }
+ }
+ },
+ "22-Terrains": {
+ "account_type": "Fixed Asset",
+ "221-Terrains agricoles et forestiers": {
+ "account_type": "Fixed Asset",
+ "2211-Terrains d\u2019exploitation agricole": {
+ "account_type": "Fixed Asset"
+ },
+ "2212-Terrains d\u2019exploitation foresti\u00e8re": {
+ "account_type": "Fixed Asset"
+ },
+ "2218-Autres terrains": {
+ "account_type": "Fixed Asset"
+ }
+ },
+ "222-Terrains nus": {
+ "account_type": "Fixed Asset",
+ "2221-Terrains \u00e0 b\u00e2tir": {
+ "account_type": "Fixed Asset"
+ },
+ "2228-Autres terrains nus": {
+ "account_type": "Fixed Asset"
+ }
+ },
+ "223-Terrains b\u00e2tis": {
+ "account_type": "Fixed Asset",
+ "2231-Pour b\u00e2timents industriels et agricoles": {
+ "account_type": "Fixed Asset"
+ },
+ "2232-Pour b\u00e2timents administratifs et commerciaux": {
+ "account_type": "Fixed Asset"
+ },
+ "2234-Pour b\u00e2timents affect\u00e9s aux autres op\u00e9rations professionnelles": {
+ "account_type": "Fixed Asset"
+ },
+ "2235-Pour b\u00e2timents affect\u00e9s aux autres op\u00e9rations non professionnelles": {
+ "account_type": "Fixed Asset"
+ },
+ "2238-Autres terrains b\u00e2tis": {
+ "account_type": "Fixed Asset"
+ }
+ },
+ "224-Travaux de mise en valeur des terrains": {
+ "account_type": "Fixed Asset",
+ "2241-Plantation d\u2019arbres et d\u2019arbustes": {
+ "account_type": "Fixed Asset"
+ },
+ "2245-Am\u00e9liorations du fonds": {
+ "account_type": "Fixed Asset"
+ },
+ "2248-Autres travaux": {
+ "account_type": "Fixed Asset"
+ }
+ },
+ "225-Terrains de carri\u00e8res tr\u00e9fonds": {
+ "account_type": "Fixed Asset",
+ "2251-Carri\u00e8res": {
+ "account_type": "Fixed Asset"
+ }
+ },
+ "226-Terrains am\u00e9nag\u00e9s": {
+ "account_type": "Fixed Asset",
+ "2261-Parkings": {
+ "account_type": "Fixed Asset"
+ }
+ },
+ "227-Terrains mis en concession": {
+ "account_type": "Fixed Asset"
+ },
+ "228-Autres terrains": {
+ "account_type": "Fixed Asset",
+ "2281-Terrains immeubles de placement": {
+ "account_type": "Fixed Asset"
+ },
+ "2285-Terrains des logements affect\u00e9s au personnel": {
+ "account_type": "Fixed Asset"
+ },
+ "2286-Terrains de location acquisition": {
+ "account_type": "Fixed Asset"
+ },
+ "2288-Divers terrains": {
+ "account_type": "Fixed Asset"
+ }
+ },
+ "229-Am\u00e9nagements de terrains en cours": {
+ "account_type": "Fixed Asset",
+ "2291-Terrains agricoles et forestiers": {
+ "account_type": "Fixed Asset"
+ },
+ "2292-Terrains nus": {
+ "account_type": "Fixed Asset"
+ },
+ "2295-Terrains de carri\u00e8res tr\u00e9fonds": {
+ "account_type": "Fixed Asset"
+ },
+ "2298-Autres terrains": {
+ "account_type": "Fixed Asset"
+ }
+ }
+ },
+ "23-B\u00e2timents, installations techniques et agencements": {
+ "231-B\u00e2timents industriels, agricoles, administratifs et commerciaux sur sol propre": {
+ "2311-B\u00e2timents industriels": {},
+ "2312-B\u00e2timents agricoles": {},
+ "2313-B\u00e2timents administratifs et commerciaux": {},
+ "2314-B\u00e2timents affect\u00e9s au logement du personnel": {},
+ "2315-B\u00e2timents immeubles de placement": {},
+ "2316-B\u00e2timents de location acquisition": {}
+ },
+ "232-B\u00e2timents industriels, agricoles, administratifs et commerciaux sur sol d\u2019autrui": {
+ "2321-B\u00e2timents industriels": {},
+ "2322-B\u00e2timents agricoles": {},
+ "2323-B\u00e2timents administratifs et commerciaux": {},
+ "2324-B\u00e2timents affect\u00e9s au logement du personnel": {},
+ "2325-B\u00e2timents immeubles de placement": {},
+ "2326-B\u00e2timents de location acquisition": {}
+ },
+ "233-Ouvrages d\u2019infrastructure": {
+ "2331-Voies de terre": {},
+ "2332-Voies de fer": {},
+ "2333-Voies d\u2019eau": {},
+ "2334-Barrages, Digues": {},
+ "2335-Pistes d\u2019a\u00e9rodrome": {},
+ "2338-Autres ouvrages d\u2019infrastructures": {}
+ },
+ "234-Am\u00e9nagements, agencements et installations techniques": {
+ "2341-Installations complexes sp\u00e9cialis\u00e9es sur sol propre": {},
+ "2342-Installations complexes sp\u00e9cialis\u00e9es sur sol d\u2019autrui": {},
+ "2343-Installations \u00e0 caract\u00e8re sp\u00e9cifique sur sol propre": {},
+ "2344-Installations \u00e0 caract\u00e8re sp\u00e9cifique sur sol d\u2019autrui": {},
+ "2345-Am\u00e9nagements et agencements des b\u00e2timents": {}
+ },
+ "235-Am\u00e9nagements de bureaux": {
+ "2351-Installations g\u00e9n\u00e9rales": {},
+ "2358-Autres am\u00e9nagements de bureaux": {}
+ },
+ "237-B\u00e2timents industriels, agricoles et commerciaux mis en concession": {},
+ "238-Autres installations et agencements": {},
+ "239-B\u00e2timents am\u00e9nagements, agencements et installations en cours": {
+ "2391-B\u00e2timents en cours": {},
+ "2392-Installations en cours": {},
+ "2393-Ouvrages d\u2019infrastructure en cours": {},
+ "2394-Am\u00e9nagements et agencements et installations techniques en cours": {},
+ "2395-Am\u00e9nagements de bureaux en cours": {},
+ "2398-Autres installations et agencements en cours": {}
+ }
+ },
+ "24-Mat\u00e9riel, mobilier et actifs biologiques": {
+ "241-Mat\u00e9riel et outillage industriel et commercial": {
+ "2411-Mat\u00e9riel industriel": {},
+ "2412-Outillage industriel": {},
+ "2413-Mat\u00e9riel commercial": {},
+ "2414-Outillage commercial": {},
+ "2416-Mat\u00e9riel & outillage industriel et commercial de location-acquisition": {}
+ },
+ "242-Mat\u00e9riel et outillage agricole": {
+ "2421-Mat\u00e9riel agricole": {},
+ "2422-Outillage agricole": {},
+ "2426-Mat\u00e9riel & outillage agricole de location-acquisition": {}
+ },
+ "243-Mat\u00e9riel d\u2019emballage r\u00e9cup\u00e9rable et identifiable": {},
+ "244-Mat\u00e9riel et mobilier": {
+ "2441-Mat\u00e9riel de bureau": {},
+ "2442-Mat\u00e9riel informatique": {},
+ "2443-Mat\u00e9riel bureautique": {},
+ "2444-Mobilier de bureau": {},
+ "2445-Mat\u00e9riel et mobilier immeubles de placement": {},
+ "2446-Mat\u00e9riel et mobilier de location acquisition": {},
+ "2447-Mat\u00e9riel et mobilier des logements du personnel": {}
+ },
+ "245-Mat\u00e9riel de transport": {
+ "2451-Mat\u00e9riel automobile": {},
+ "2452-Mat\u00e9riel ferroviaire": {},
+ "2453-Mat\u00e9riel fluvial, lagunaire": {},
+ "2454-Mat\u00e9riel naval": {},
+ "2455-Mat\u00e9riel a\u00e9rien": {},
+ "2456-Mat\u00e9riel de transport de location-acquisition": {},
+ "2457-Mat\u00e9riel hippomobile": {},
+ "2458-Autres mat\u00e9riels de transport": {}
+ },
+ "246-Actifs biologiques": {
+ "2461-Cheptel, animaux de trait": {},
+ "2462-Cheptel, animaux reproducteurs": {},
+ "2463-Animaux de garde": {},
+ "2465-Plantations agricoles": {},
+ "2468-Autres actifs biologiques": {}
+ },
+ "247-Agencements, am\u00e9nagements du mat\u00e9riel et actifs biologiques": {
+ "2471-Agencements et am\u00e9nagements du mat\u00e9riel": {},
+ "2472-Agencements et am\u00e9nagements des actifs biologiques": {},
+ "2478-Autres agencements, am\u00e9nagements du mat\u00e9riel et actifs biologiques": {}
+ },
+ "248-Autres mat\u00e9riels et mobiliers": {
+ "2481-Collections et \u0153uvres d\u2019art": {},
+ "2488-Divers mat\u00e9riels mobiliers": {}
+ },
+ "249-Mat\u00e9riels et actifs biologiques en cours": {
+ "2491-Mat\u00e9riel et outillage industriel et commercial": {},
+ "2492-Mat\u00e9riel et outillage agricole": {},
+ "2493-Mat\u00e9riel d\u2019emballage r\u00e9cup\u00e9rable et identifiable": {},
+ "2494-Mat\u00e9riel et mobilier de bureau": {},
+ "2495-Mat\u00e9riel de transport": {},
+ "2496-Actifs biologiques": {},
+ "2497-Agencements am\u00e9nagements du mat\u00e9riel et actifs biologiques": {},
+ "2498-Autres mat\u00e9riels et actifs biologiques en cours": {}
+ }
+ },
+ "25-Avances et acomptes vers\u00e9s sur immobilisations": {
+ "251-Avances et acomptes vers\u00e9s sur immobilisations incorporelles": {},
+ "252-Avances et acomptes vers\u00e9s sur immobilisations corporelles": {}
+ },
+ "26-Titres de participation": {
+ "261-Titres de participation dans des soci\u00e9t\u00e9s sous contr\u00f4le exclusif": {},
+ "262-Titres de participation dans des soci\u00e9t\u00e9s sous contr\u00f4le conjoint": {},
+ "263-Titres de participation dans des soci\u00e9t\u00e9s conf\u00e9rant une influence notable": {},
+ "265-Participations dans des organismes professionnels": {},
+ "266-Parts dans des groupements d\u2019int\u00e9r\u00eat \u00e9conomique (GIE)": {},
+ "268-Autres titres de participation": {}
+ },
+ "27-Autres immobilisations financi\u00e8res": {
+ "271-Pr\u00eats et cr\u00e9ances": {
+ "2711-Pr\u00eats participatifs": {},
+ "2712-Pr\u00eats aux associ\u00e9s": {},
+ "2713-Billets de fonds": {},
+ "2714-Titres pr\u00eat\u00e9s": {},
+ "2718-Autres pr\u00eats et cr\u00e9ances": {}
+ },
+ "272-Pr\u00eats au personnel": {
+ "2721-Pr\u00eats immobiliers": {},
+ "2722-Pr\u00eats mobiliers et d\u2019installation": {},
+ "2728-Autres pr\u00eats au personnel": {}
+ },
+ "273-Cr\u00e9ances sur l\u2019\u00c9tat": {
+ "2731-Retenues de garantie": {},
+ "2733-Fonds r\u00e9glement\u00e9": {},
+ "2734-Cr\u00e9ances sur le conc\u00e9dant": {},
+ "2738-Autres cr\u00e9ances sur l\u2019\u00c9tat": {}
+ },
+ "274-Titres immobilis\u00e9s": {
+ "2741-Titres immobilis\u00e9s de l\u2019activit\u00e9 de portefeuille (TIAP)": {},
+ "2742-Titres participatifs": {},
+ "2743-Certificats d\u2019investissement": {},
+ "2744-Parts de fonds commun de placement (FCP)": {},
+ "2745-Obligations": {},
+ "2746-Actions ou parts propres": {},
+ "2748-Autres titres immobilis\u00e9s": {}
+ },
+ "275-D\u00e9p\u00f4ts et cautionnements vers\u00e9s": {
+ "2751-D\u00e9p\u00f4ts pour loyers d\u2019avance": {},
+ "2752-D\u00e9p\u00f4ts pour l\u2019\u00e9lectricit\u00e9": {},
+ "2753-D\u00e9p\u00f4ts pour l\u2019eau": {},
+ "2754-D\u00e9p\u00f4ts pour le gaz": {},
+ "2755-D\u00e9p\u00f4ts pour le t\u00e9l\u00e9phone, le t\u00e9lex, la t\u00e9l\u00e9copie": {},
+ "2756-Cautionnements sur march\u00e9s publics": {},
+ "2757-Cautionnements sur autres op\u00e9rations": {},
+ "2758-Autres d\u00e9p\u00f4ts et cautionnements": {}
+ },
+ "276-Int\u00e9r\u00eats courus": {
+ "2761-Pr\u00eats et cr\u00e9ances non commerciales": {},
+ "2762-Pr\u00eats au personnel": {},
+ "2763-Cr\u00e9ances sur l\u2019\u00c9tat": {},
+ "2764-Titres immobilis\u00e9s": {},
+ "2765-D\u00e9p\u00f4ts et cautionnements vers\u00e9s": {},
+ "2767-Cr\u00e9ances rattach\u00e9es \u00e0 des participations": {},
+ "2768-Immobilisations financi\u00e8res diverses": {}
+ },
+ "277-Cr\u00e9ances rattach\u00e9es \u00e0 des participations et avances \u00e0 des GIE": {
+ "2771-Cr\u00e9ances rattach\u00e9es \u00e0 des participations (groupe)": {},
+ "2772-Cr\u00e9ances rattach\u00e9es \u00e0 des participations (hors groupe)": {},
+ "2773-Cr\u00e9ances rattach\u00e9es \u00e0 des soci\u00e9t\u00e9s en participation": {},
+ "2774-Avances \u00e0 des Groupements d\u2019int\u00e9r\u00eat \u00e9conomique (GIE)": {}
+ },
+ "278-Immobilisations financi\u00e8res diverses": {
+ "2781-Cr\u00e9ances diverses groupe": {},
+ "2782-Cr\u00e9ances diverses hors groupe": {},
+ "2784-Banques d\u00e9p\u00f4ts \u00e0 terme": {},
+ "2785-Or et m\u00e9taux pr\u00e9cieux": {},
+ "2788-Autres immobilisations financi\u00e8res": {}
+ }
+ },
+ "28-Amortissements": {
+ "account_type": "Accumulated Depreciation",
+ "281-Amortissements des immobilisations corporelles": {
+ "account_type": "Accumulated Depreciation",
+ "2811-Amortissements des frais de d\u00e9veloppement": {
+ "account_type": "Accumulated Depreciation"
+ },
+ "2812-Amortissements des brevets, licences, concessions et droits similaires": {
+ "account_type": "Accumulated Depreciation"
+ },
+ "2813-Amortissements des logiciels et sites internet": {
+ "account_type": "Accumulated Depreciation"
+ },
+ "2814-Amortissements des marques": {
+ "account_type": "Accumulated Depreciation"
+ },
+ "2815-Amortissements du fonds commercial": {
+ "account_type": "Accumulated Depreciation"
+ },
+ "2816-Amortissements du droit au bail": {
+ "account_type": "Accumulated Depreciation"
+ },
+ "2817-Amortissements des investissements de cr\u00e9ation": {
+ "account_type": "Accumulated Depreciation"
+ },
+ "2818-Amortissements des autres droits et valeurs incorporels": {
+ "account_type": "Accumulated Depreciation"
+ }
+ },
+ "282-Amortissements des terrains": {
+ "2824-Amortissements des travaux de mise en valeur des terrains": {}
+ },
+ "283-Amortissements des b\u00e2timents, installations techniques et agencements": {
+ "2831-Amortissements des b\u00e2timents industriels, agricoles, administratifs et commerciaux sur sol propre": {},
+ "2832-Amortissements des b\u00e2timents industriels, agricoles, administratifs et commerciaux sur sol d\u2019autrui": {},
+ "2833-Amortissements des ouvrages d\u2019infrastructure": {},
+ "2834-Amortissements des am\u00e9nagements, agencements et installations techniques": {},
+ "2835-Amortissements des am\u00e9nagements de bureaux": {},
+ "2837-Amortissements des b\u00e2timents industriels, agricoles et commerciaux mis en concession": {},
+ "2838-Amortissements des autres installations et agencements": {}
+ },
+ "284-Amortissements du mat\u00e9riel": {
+ "2841-Amortissements du mat\u00e9riel et outillage industriel et commercial": {},
+ "2842-Amortissements du mat\u00e9riel et outillage agricole": {},
+ "2843-Amortissements du mat\u00e9riel d\u2019emballage r\u00e9cup\u00e9rable et identifiable": {},
+ "2844-Amortissements du mat\u00e9riel et mobilier": {},
+ "2845-Amortissements du mat\u00e9riel de transport": {},
+ "2846-Amortissements des actifs biologiques": {},
+ "2847-Amortissements des agencements et am\u00e9nagements du mat\u00e9riel et des actifs biologiques": {},
+ "2848-Amortissements des autres mat\u00e9riels": {}
+ }
+ },
+ "29-D\u00e9pr\u00e9ciations des immobilisations": {
+ "291-D\u00e9pr\u00e9ciations des immobilisations incorporelles": {
+ "2911-D\u00e9pr\u00e9ciations des frais de d\u00e9veloppement": {},
+ "2912-D\u00e9pr\u00e9ciations des brevets, licences, concessions et droits similaires": {},
+ "2913-D\u00e9pr\u00e9ciations des logiciels et sites internet": {},
+ "2914-D\u00e9pr\u00e9ciations des marques": {},
+ "2915-D\u00e9pr\u00e9ciations du fonds commercial": {},
+ "2916-D\u00e9pr\u00e9ciations du droit au bail": {},
+ "2917-D\u00e9pr\u00e9ciations des investissements de cr\u00e9ation": {},
+ "2918-D\u00e9pr\u00e9ciations des autres droits et valeurs incorporels": {},
+ "2919-D\u00e9pr\u00e9ciations des immobilisations incorporelles en cours": {}
+ },
+ "292-D\u00e9pr\u00e9ciations des terrains": {
+ "2921-D\u00e9pr\u00e9ciations des terrains agricoles et forestiers": {},
+ "2922-D\u00e9pr\u00e9ciations des terrains nus": {},
+ "2923-D\u00e9pr\u00e9ciations des terrains b\u00e2tis": {},
+ "2924-D\u00e9pr\u00e9ciations des travaux de mise en valeur des terrains": {},
+ "2925-D\u00e9pr\u00e9ciations des terrains de gisement": {},
+ "2926-D\u00e9pr\u00e9ciations des terrains am\u00e9nag\u00e9s": {},
+ "2927-D\u00e9pr\u00e9ciations des terrains mis en concession": {},
+ "2928-D\u00e9pr\u00e9ciations des autres terrains": {},
+ "2929-D\u00e9pr\u00e9ciations des am\u00e9nagements de terrains en cours": {}
+ },
+ "293-D\u00e9pr\u00e9ciations des b\u00e2timents, installations techniques et agencements": {
+ "2931-D\u00e9pr\u00e9ciations des b\u00e2timents industriels, agricoles, administratifs et commerciaux sur sol propre": {},
+ "2932-D\u00e9pr\u00e9ciations des b\u00e2timents industriels, agricoles, administratifs et commerciaux sur sol d\u2019autrui": {},
+ "2933-D\u00e9pr\u00e9ciations des ouvrages d\u2019infrastructures": {},
+ "2934-D\u00e9pr\u00e9ciations des am\u00e9nagements, agencements et installations techniques": {},
+ "2935-D\u00e9pr\u00e9ciations des am\u00e9nagements de bureaux": {},
+ "2937-D\u00e9pr\u00e9ciations des b\u00e2timents industriels, agricoles et commerciaux mis en concession": {},
+ "2938-D\u00e9pr\u00e9ciations des autres installations et agencements": {},
+ "2939-D\u00e9pr\u00e9ciations des b\u00e2timents et installations en cours": {}
+ },
+ "294-D\u00e9pr\u00e9ciations de mat\u00e9riel, du mobilier et de l\u2019actif biologique": {
+ "2941-D\u00e9pr\u00e9ciations du mat\u00e9riel et outillage industriel et commercial": {},
+ "2942-D\u00e9pr\u00e9ciations du mat\u00e9riel et outillage agricole": {},
+ "2943-D\u00e9pr\u00e9ciations du mat\u00e9riel d\u2019emballage r\u00e9cup\u00e9rable et identifiable": {},
+ "2944-D\u00e9pr\u00e9ciations du mat\u00e9riel et mobilier": {},
+ "2945-D\u00e9pr\u00e9ciations du mat\u00e9riel de transport": {},
+ "2946-D\u00e9pr\u00e9ciations des actifs biologiques": {},
+ "2947-D\u00e9pr\u00e9ciations des agencements et am\u00e9nagements du mat\u00e9riel et des actifs biologiques": {},
+ "2948-D\u00e9pr\u00e9ciations des autres mat\u00e9riels": {},
+ "2949-D\u00e9pr\u00e9ciations de mat\u00e9riel en cours": {}
+ },
+ "295-D\u00e9pr\u00e9ciations des avances et acomptes vers\u00e9s sur immobilisations": {
+ "2951-D\u00e9pr\u00e9ciations des avances et acomptes vers\u00e9s sur immobilisations incorporelles": {},
+ "2952-D\u00e9pr\u00e9ciations des avances et acomptes vers\u00e9s sur immobilisations corporelles": {}
+ },
+ "296-D\u00e9pr\u00e9ciations des titres de participation": {
+ "2961-D\u00e9pr\u00e9ciations des titres de participation dans des soci\u00e9t\u00e9s sous contr\u00f4le exclusif": {},
+ "2962-D\u00e9pr\u00e9ciations des titres de participation dans les soci\u00e9t\u00e9s sous contr\u00f4le conjoint": {},
+ "2963-D\u00e9pr\u00e9ciations des titres de participation dans les soci\u00e9t\u00e9s conf\u00e9rant une influence notable": {},
+ "2965-D\u00e9pr\u00e9ciations des participations dans des organismes professionnels": {},
+ "2966-D\u00e9pr\u00e9ciations des parts dans des GIE": {},
+ "2968-D\u00e9pr\u00e9ciations des autres titres de participation": {}
+ },
+ "297-D\u00e9pr\u00e9ciations des autres immobilisations financi\u00e8res": {
+ "2971-D\u00e9pr\u00e9ciations des pr\u00eats et cr\u00e9ances": {},
+ "2972-D\u00e9pr\u00e9ciations des pr\u00eats au personnel": {},
+ "2973-D\u00e9pr\u00e9ciations des cr\u00e9ances sur l\u2019\u00c9tat": {},
+ "2974-D\u00e9pr\u00e9ciations des titres immobilis\u00e9s": {},
+ "2975-D\u00e9pr\u00e9ciations des d\u00e9p\u00f4ts et cautionnements vers\u00e9s": {},
+ "2977-D\u00e9pr\u00e9ciations des cr\u00e9ances rattach\u00e9es \u00e0 des participations et avances \u00e0 des GIE": {},
+ "2978-D\u00e9pr\u00e9ciations des cr\u00e9ances financi\u00e8res diverses": {}
+ }
+ },
+ "root_type": "Asset"
+ },
+ "3-Comptes de Stocks": {
+ "31-Marchandises": {
+ "311-Marchandises A": {
+ "3111-Marchandises A1": {},
+ "3112-Marchandises A2": {}
+ },
+ "312-Marchandises B": {
+ "3121-Marchandises B1": {},
+ "3122-Marchandises B2": {}
+ },
+ "313-Actifs biologiques": {
+ "3131-Animaux": {},
+ "3132-V\u00e9g\u00e9taux": {}
+ },
+ "318-Marchandises hors activit\u00e9s ordinaires (HAO)": {}
+ },
+ "32-Mati\u00e8res premi\u00e8res et fournitures li\u00e9es": {
+ "321-Mati\u00e8res A": {},
+ "322-Mati\u00e8res B": {},
+ "323-Fournitures (A, B)": {}
+ },
+ "33-Autres approvisionnements": {
+ "331-Mati\u00e8res consommables": {},
+ "332-Fournitures d\u2019atelier et d\u2019usine": {},
+ "333-Fournitures de magasin": {},
+ "334-Fournitures de bureau": {},
+ "335-Emballages": {
+ "3351-Emballages perdus": {},
+ "3352-Emballages r\u00e9cup\u00e9rables non identifiables": {},
+ "3353-Emballages \u00e0 usage mixte": {},
+ "3358-Autres emballages": {}
+ },
+ "338-Autres mati\u00e8res": {}
+ },
+ "34-Produits en cours": {
+ "341-Produits en cours": {
+ "3411-Produits en cours P1": {},
+ "3412-Produits en cours P2": {}
+ },
+ "342-Travaux en cours": {
+ "3421-Travaux en cours T1": {},
+ "3422-Travaux en cours T2": {}
+ },
+ "343-Produits interm\u00e9diaires en cours": {
+ "3431-Produits interm\u00e9diaires A": {},
+ "3432-Produits interm\u00e9diaires B": {}
+ },
+ "344-Produits r\u00e9siduels en cours": {
+ "3441-Produits r\u00e9siduels A": {},
+ "3442-Produits r\u00e9siduels B": {}
+ },
+ "345-Actifs biologiques en cours": {
+ "3451-Animaux": {},
+ "3452-V\u00e9g\u00e9taux": {}
+ }
+ },
+ "35-Services en cours": {
+ "351-\u00c9tudes en cours": {
+ "3511-\u00c9tudes en cours E1": {},
+ "3512-\u00c9tudes en cours E2": {}
+ },
+ "352-Prestations de services en cours": {
+ "3521-Prestations de services S1": {},
+ "3522-Prestations de services S2": {}
+ }
+ },
+ "36-Produits finis": {
+ "361-Produits finis A": {},
+ "362-Produits finis B": {},
+ "363-Actifs biologiques": {
+ "3631-Animaux": {},
+ "3632-V\u00e9g\u00e9taux": {},
+ "3638-Autres stocks (activit\u00e9s annexes)": {}
+ }
+ },
+ "37-Produits interm\u00e9diaires et r\u00e9siduels": {
+ "371-Produits interm\u00e9diaires": {
+ "3711-Produits interm\u00e9diaires A": {},
+ "3712-Produits interm\u00e9diaires B": {}
+ },
+ "372-Produits r\u00e9siduels": {
+ "3721-D\u00e9chets": {},
+ "3722-Rebuts": {},
+ "3723-Mati\u00e8res de R\u00e9cup\u00e9ration": {}
+ },
+ "373-Actifs biologiques": {
+ "3731-Animaux": {},
+ "3732-V\u00e9g\u00e9taux": {},
+ "3738-Autres stocks (activit\u00e9s annexes)": {}
+ }
+ },
+ "38-Stocks en cours de route, en consignation ou en d\u00e9p\u00f4t": {
+ "account_type": "Stock",
+ "381-Marchandises en cours de route": {},
+ "382-Mati\u00e8res premi\u00e8res et fournitures li\u00e9es en cours de route": {},
+ "383-Autres approvisionnements en cours de route": {},
+ "386-Produits finis en cours de route": {},
+ "387-Stock en consignation ou en d\u00e9p\u00f4t": {
+ "3871-Stock en consignation": {},
+ "3872-Stock en d\u00e9p\u00f4t": {}
+ },
+ "388-Stock provenant d\u2019immobilisations mises hors service ou au rebut": {}
+ },
+ "39-D\u00e9pr\u00e9ciations des stocks et encours de production": {
+ "391-D\u00e9pr\u00e9ciations des stocks de marchandises": {},
+ "392-D\u00e9pr\u00e9ciations des stocks de mati\u00e8res premi\u00e8res et fournitures li\u00e9es": {},
+ "393-D\u00e9pr\u00e9ciations des stocks d\u2019autres approvisionnements": {},
+ "394-D\u00e9pr\u00e9ciations des productions en cours": {},
+ "395-D\u00e9pr\u00e9ciations des services en cours": {},
+ "396-D\u00e9pr\u00e9ciations des stocks de produits finis": {},
+ "397-D\u00e9pr\u00e9ciations des stocks de produits interm\u00e9diaires et r\u00e9siduels": {},
+ "398-D\u00e9pr\u00e9ciations des stocks en cours de route, en consignation ou en d\u00e9p\u00f4t": {}
+ },
+ "root_type": "Asset"
+ },
+ "4-Comptes de Tiers (ACTIF)": {
+ "40-Fournisseurs et comptes rattach\u00e9s (ACTIF)": {
+ "409-Fournisseurs d\u00e9biteurs": {
+ "4091-Fournisseurs Avances et acomptes vers\u00e9s": {},
+ "4092-Fournisseurs Groupe avances et acomptes vers\u00e9s": {},
+ "4093-Fournisseurs Sous-traitants avances et acomptes vers\u00e9s": {},
+ "4094-Fournisseurs Cr\u00e9ances pour emballages et mat\u00e9riels \u00e0 rendre": {},
+ "4098-Fournisseurs Rabais, remises, ristournes et autres avoirs \u00e0 obtenir": {}
+ }
+ },
+ "41-Clients et comptes rattach\u00e9s (ACTIF)": {
+ "411-Clients": {
+ "4111-Clients": {
+ "account_type": "Receivable"
+ },
+ "4112-Clients groupe": {
+ "account_type": "Receivable"
+ },
+ "4114-Clients, \u00c9tat et Collectivit\u00e9s publiques": {
+ "account_type": "Receivable"
+ },
+ "4115-Clients, organismes internationaux": {
+ "account_type": "Receivable"
+ },
+ "4116-Clients, r\u00e9serve de propri\u00e9t\u00e9": {
+ "account_type": "Receivable"
+ },
+ "4117-Client, retenues de garantie": {
+ "account_type": "Receivable"
+ },
+ "4118-Clients, d\u00e9gr\u00e8vement de taxes sur la valeur ajout\u00e9e (TVA)": {
+ "account_type": "Receivable"
+ },
+ "account_type": "Receivable"
+ },
+ "412-Clients, effets \u00e0 recevoir en portefeuille": {
+ "4121-Clients, effets \u00e0 recevoir": {
+ "account_type": "Receivable"
+ },
+ "4122-Clients Groupe, effets \u00e0 recevoir": {
+ "account_type": "Receivable"
+ },
+ "4124-\u00c9tat et Collectivit\u00e9s publiques, effets \u00e0 recevoir": {
+ "account_type": "Receivable"
+ },
+ "4125-Organismes Internationaux, effets \u00e0 recevoir": {
+ "account_type": "Receivable"
+ },
+ "account_type": "Receivable"
+ },
+ "413-Clients, ch\u00e8ques, effets et autres valeurs impay\u00e9es": {
+ "4131-Clients, ch\u00e8ques impay\u00e9s": {
+ "account_type": "Receivable"
+ },
+ "4132-Clients, effets impay\u00e9s": {
+ "account_type": "Receivable"
+ },
+ "4133-Clients, cartes de cr\u00e9dit impay\u00e9es": {
+ "account_type": "Receivable"
+ },
+ "4138-Clients, autres valeurs impay\u00e9es": {
+ "account_type": "Receivable"
+ },
+ "account_type": "Receivable"
+ },
+ "414-Cr\u00e9ances sur cessions courantes d\u2019immobilisations": {
+ "4141-Cr\u00e9ances en compte, immobilisations incorporelles": {
+ "account_type": "Receivable"
+ },
+ "4142-Cr\u00e9ances en compte, immobilisations corporelles": {
+ "account_type": "Receivable"
+ },
+ "4146-Effets \u00e0 recevoir, immobilisations incorporelles": {
+ "account_type": "Receivable"
+ },
+ "4147-Effets \u00e0 recevoir, immobilisations corporelles": {
+ "account_type": "Receivable"
+ },
+ "account_type": "Receivable"
+ },
+ "415-Clients, effets escompt\u00e9s non \u00e9chus": {
+ "account_type": "Receivable"
+ },
+ "416-Cr\u00e9ances clients litigieuses ou douteuses": {
+ "4161-Cr\u00e9ances litigieuses": {
+ "account_type": "Receivable"
+ },
+ "4162-Cr\u00e9ances douteuses": {
+ "account_type": "Receivable"
+ },
+ "account_type": "Receivable"
+ },
+ "418-Clients, produits \u00e0 recevoir": {
+ "4181-Clients, factures \u00e0 \u00e9tablir": {
+ "account_type": "Receivable"
+ },
+ "4186-Clients, int\u00e9r\u00eats courus": {
+ "account_type": "Receivable"
+ },
+ "account_type": "Receivable"
+ },
+ "account_type": "Receivable"
+ },
+ "42-Personnel (ACTIF)": {
+ "421-Personnel, avances et acomptes": {
+ "4211-Personnel, avances": {},
+ "4212-Personnel, acomptes": {},
+ "4213-Frais avanc\u00e9s et fournitures au personnel": {}
+ }
+ },
+ "43-Organismes sociaux (ACTIF)": {
+ "431-S\u00e9curit\u00e9 sociale": {
+ "4311-Prestations familiales": {},
+ "4312-Accidents de travail": {},
+ "4313-Caisse de retraite obligatoire": {},
+ "4314-Caisse de retraite facultative": {},
+ "4318-Autres cotisations sociales": {}
+ },
+ "432-Caisses de retraite compl\u00e9mentaire": {},
+ "433-Autres organismes sociaux": {
+ "4331-Mutuelle": {},
+ "4332-Assurances retraite": {},
+ "4333-Assurances et organismes de sant\u00e9": {}
+ },
+ "438-Organismes sociaux, charges \u00e0 payer et produits \u00e0 recevoir": {
+ "4387-Produits \u00e0 recevoir": {}
+ }
+ },
+ "44-\u00c9tat et collectivit\u00e9s publiques (ACTIF)": {
+ "443-\u00c9tat, TVA factur\u00e9e": {
+ "4431-TVA factur\u00e9e sur ventes": {},
+ "4432-TVA factur\u00e9e sur prestations de services": {},
+ "4433-TVA factur\u00e9e sur travaux": {},
+ "4434-TVA factur\u00e9e sur production livr\u00e9e \u00e0 soi-m\u00eame": {},
+ "4435-TVA sur factures \u00e0 \u00e9tablir": {}
+ },
+ "445-\u00c9tat, TVA r\u00e9cup\u00e9rable": {
+ "4451-TVA r\u00e9cup\u00e9rable sur immobilisations": {},
+ "4452-TVA r\u00e9cup\u00e9rable sur achats": {},
+ "4453-TVA r\u00e9cup\u00e9rable sur transport": {},
+ "4454-TVA r\u00e9cup\u00e9rable sur services ext\u00e9rieurs et autres charges": {},
+ "4455-TVA r\u00e9cup\u00e9rable sur factures non parvenues": {},
+ "4456-TVA transf\u00e9r\u00e9e par d\u2019autres entit\u00e9s": {}
+ },
+ "448-\u00c9tat, charges \u00e0 payer et produits \u00e0 recevoir": {
+ "4486-Charges \u00e0 payer": {},
+ "4487-Produits \u00e0 recevoir": {}
+ },
+ "449-\u00c9tat, cr\u00e9ances et dettes diverses": {
+ "4491-\u00c9tat, obligations cautionn\u00e9es": {},
+ "4492-\u00c9tat, avances et acomptes vers\u00e9s sur imp\u00f4ts": {},
+ "4493-\u00c9tat, fonds de dotation \u00e0 recevoir": {},
+ "4494-\u00c9tat, subventions investissement \u00e0 recevoir": {},
+ "4495-\u00c9tat, subventions d\u2019exploitation \u00e0 recevoir": {},
+ "4496-\u00c9tat, subventions d\u2019\u00e9quilibre \u00e0 recevoir": {},
+ "4497-\u00c9tat, avances sur subventions": {},
+ "4499-\u00c9tat, fonds r\u00e9glement\u00e9s provisionn\u00e9s": {}
+ }
+ },
+ "45-Organismes internationaux (ACTIF)": {
+ "451-Op\u00e9rations avec les organismes africains": {},
+ "452-Op\u00e9rations avec les autres organismes internationaux": {},
+ "458-Organismes internationaux, fonds de dotation et subventions \u00e0 recevoir": {
+ "4581-Organismes internationaux, fonds de dotation \u00e0 recevoir": {},
+ "4582-Organismes internationaux, subventions \u00e0 recevoir": {}
+ }
+ },
+ "46-Apporteurs, associ\u00e9s et groupe (ACTIF)": {
+ "461-Apporteurs, op\u00e9rations sur le capital": {
+ "4613-Apporteurs, capital appel\u00e9, non vers\u00e9": {},
+ "4614-Apporteurs, compte d\u2019apport, op\u00e9rations de restructuration (fusion...)": {},
+ "4618-Apporteurs, titres \u00e0 \u00e9changer": {}
+ },
+ "467-Apporteurs, restant d\u00fb sur capital appel\u00e9": {}
+ },
+ "47-D\u00e9biteurs et cr\u00e9diteurs divers (ACTIF)": {
+ "472-Cr\u00e9ances et dettes sur titres de placement": {
+ "4721-Cr\u00e9ances sur cessions de titres de placement": {},
+ "4726-Versements restant \u00e0 effectuer sur titres de placement non lib\u00e9r\u00e9s": {}
+ },
+ "473-Interm\u00e9diaires Op\u00e9rations faites pour compte de tiers": {
+ "4731-Mandants": {},
+ "4732-Mandataires": {},
+ "4733-Commettants": {},
+ "4734-Commissionnaires": {},
+ "4739-\u00c9tat, Collectivit\u00e9s publiques, fonds global d\u2019allocation": {}
+ },
+ "474-Compte de r\u00e9partition p\u00e9riodique des charges et des produits": {
+ "4747-Compte de r\u00e9partition p\u00e9riodique des produits": {}
+ },
+ "475-Compte transitoire, ajustement sp\u00e9cial li\u00e9 \u00e0 la r\u00e9vision du SYSCOHADA": {
+ "4751-Compte actif": {
+ "account_type": "Temporary"
+ }
+ },
+ "476-Charges constat\u00e9es d\u2019avance": {},
+ "478-\u00c9carts de conversion actif": {
+ "4781-Diminution des cr\u00e9ances d\u2019exploitation": {},
+ "4782-Diminution des cr\u00e9ances financi\u00e8res": {},
+ "4783-Augmentation des dettes d\u2019exploitation": {},
+ "4784-Augmentation des dettes financi\u00e8res": {},
+ "4786-Diff\u00e9rences d\u2019\u00e9valuation sur instruments de tr\u00e9sorerie": {},
+ "4788-Diff\u00e9rences compens\u00e9es par couverture de change": {}
+ }
+ },
+ "48-Cr\u00e9ances et dettes hors activit\u00e9s ordinaires (ACTIF)": {
+ "485-Cr\u00e9ances sur cessions d\u2019immobilisations": {
+ "4851-En compte, immobilisations incorporelles": {},
+ "4852-En compte, immobilisations corporelles": {},
+ "4853-Effets \u00e0 recevoir, immobilisations incorporelles": {},
+ "4854-Effets \u00e0 recevoir, immobilisations corporelles": {},
+ "4855-Effets escompt\u00e9s non \u00e9chus": {},
+ "4857-Retenues de garantie": {},
+ "4858-Factures \u00e0 \u00e9tablir": {}
+ },
+ "488-Autres cr\u00e9ances hors activit\u00e9s ordinaires (HAO)": {}
+ },
+ "49-D\u00e9pr\u00e9ciations et provisions pour risques \u00e0 court terme (tiers) (ACTIF)": {
+ "491-D\u00e9pr\u00e9ciations des comptes clients": {
+ "4911-Cr\u00e9ances litigieuses": {},
+ "4912-Cr\u00e9ances douteuses": {}
+ },
+ "495-D\u00e9pr\u00e9ciations des comptes organismes internationaux": {},
+ "496-D\u00e9pr\u00e9ciations des comptes apporteurs, associ\u00e9s et groupe": {
+ "4962-Associ\u00e9s, comptes courants": {},
+ "4963-Associ\u00e9s, op\u00e9rations faites en commun": {},
+ "4966-Groupe, comptes courants": {}
+ },
+ "497-D\u00e9pr\u00e9ciations des comptes d\u00e9biteurs divers": {},
+ "498-D\u00e9pr\u00e9ciations des comptes de cr\u00e9ances HAO": {
+ "4985-Cr\u00e9ances sur cessions d\u2019immobilisations": {},
+ "4986-Cr\u00e9ances sur cessions de titres de placement": {},
+ "4988-Autres cr\u00e9ances HAO": {}
+ },
+ "499-Provisions pour risques \u00e0 court terme": {
+ "4991-Sur op\u00e9rations d\u2019exploitation": {},
+ "4997-Sur op\u00e9rations financi\u00e8res": {},
+ "4998-Sur op\u00e9rations HAO": {}
+ }
+ },
+ "root_type": "Asset"
+ },
+ "4-Comptes de Tiers (PASSIF)": {
+ "40-Fournisseurs et comptes rattach\u00e9s (PASSIF)": {
+ "401-Fournisseurs, dettes en compte": {
+ "4011-Fournisseurs": {
+ "account_type": "Payable"
+ },
+ "4012-Fournisseurs groupe": {
+ "account_type": "Payable"
+ },
+ "4013-Fournisseurs sous-traitants": {
+ "account_type": "Payable"
+ },
+ "4016-Fournisseurs, r\u00e9serve de propri\u00e9t\u00e9": {
+ "account_type": "Payable"
+ },
+ "4017-Fournisseur, retenues de garantie": {
+ "account_type": "Payable"
+ },
+ "account_type": "Payable"
+ },
+ "402-Fournisseurs, effets \u00e0 payer": {
+ "4021-Fournisseurs Effets \u00e0 payer": {
+ "account_type": "Payable"
+ },
+ "4022-Fournisseurs Groupe, effets \u00e0 payer": {
+ "account_type": "Payable"
+ },
+ "4023-Fournisseurs Sous-traitants, effets \u00e0 payer": {
+ "account_type": "Payable"
+ },
+ "account_type": "Payable"
+ },
+ "404-Fournisseurs, acquisitions courantes d\u2019immobilisations": {
+ "4041-Fournisseurs Dettes en comptes, immobilisations incorporelles": {
+ "account_type": "Payable"
+ },
+ "4042-Fournisseurs Dettes en comptes, immobilisations corporelles": {
+ "account_type": "Payable"
+ },
+ "4046-Fournisseurs Effets \u00e0 payer, immobilisations incorporelles": {
+ "account_type": "Payable"
+ },
+ "4047-Fournisseurs Effets \u00e0 payer, immobilisations corporelles": {
+ "account_type": "Payable"
+ },
+ "account_type": "Payable"
+ },
+ "408-Fournisseurs, factures non parvenues": {
+ "4081-Fournisseurs": {
+ "account_type": "Stock Received But Not Billed"
+ },
+ "4082-Fournisseurs groupe": {
+ "account_type": "Stock Received But Not Billed"
+ },
+ "4083-Fournisseurs sous-traitants": {
+ "account_type": "Stock Received But Not Billed"
+ },
+ "4086-Fournisseurs, int\u00e9r\u00eats courus": {
+ "account_type": "Stock Received But Not Billed"
+ },
+ "account_type": "Stock Received But Not Billed"
+ },
+ "account_type": "Payable"
+ },
+ "41-Clients et comptes rattach\u00e9s (PASSIF)": {
+ "419-Clients cr\u00e9diteurs": {
+ "4191-Clients, avances et acomptes re\u00e7us": {},
+ "4192-Clients groupe, avances et acomptes re\u00e7us": {},
+ "4194-Clients, dettes pour emballages et mat\u00e9riels consign\u00e9s": {},
+ "4198-Clients, rabais, remises, ristournes et autres avoirs \u00e0 accorder": {}
+ }
+ },
+ "42-Personnel (PASSIF)": {
+ "422-Personnel, r\u00e9mun\u00e9rations dues": {},
+ "423-Personnel, oppositions, saisies-arr\u00eats": {
+ "4231-Personnel, oppositions": {},
+ "4232-Personnel, saisies-arr\u00eats": {},
+ "4233-Personnel, avis \u00e0 tiers d\u00e9tenteur": {}
+ },
+ "424-Personnel, \u0153uvres sociales internes": {
+ "4241-Assistance m\u00e9dicale": {},
+ "4242-Allocations familiales": {},
+ "4245-Organismes sociaux rattach\u00e9s \u00e0 l\u2019entit\u00e9": {},
+ "4248-Autres \u0153uvres sociales internes": {}
+ },
+ "425-Repr\u00e9sentants du personnel": {
+ "4251-D\u00e9l\u00e9gu\u00e9s du personnel": {},
+ "4252-Syndicats et Comit\u00e9s d\u2019entreprises, d\u2019\u00c9tablissement": {},
+ "4258-Autres repr\u00e9sentants du personnel": {}
+ },
+ "426-Personnel, participation aux b\u00e9n\u00e9fices et au capital": {
+ "4261-Participation aux b\u00e9n\u00e9fices": {},
+ "4264-Participation au capital": {}
+ },
+ "427-Personnel d\u00e9p\u00f4ts": {},
+ "428-Personnel, charges \u00e0 payer et produits \u00e0 recevoir": {
+ "4281-Dettes provisionn\u00e9es pour cong\u00e9s \u00e0 payer": {},
+ "4286-Autres charges \u00e0 payer": {},
+ "4287-Produits \u00e0 recevoir": {}
+ }
+ },
+ "43-Organismes sociaux (PASSIF)": {
+ "438-Organismes sociaux, charges \u00e0 payer et produits \u00e0 recevoir": {
+ "4381-Charges sociales sur gratifications \u00e0 payer": {},
+ "4382-Charges sociales sur cong\u00e9s \u00e0 payer": {},
+ "4386-Autres charges \u00e0 payer": {}
+ }
+ },
+ "44-\u00c9tat et collectivit\u00e9s publiques (PASSIF)": {
+ "441-\u00c9tat, imp\u00f4t sur les b\u00e9n\u00e9fices": {},
+ "442-\u00c9tat, autres imp\u00f4ts et taxes": {
+ "4421-Imp\u00f4ts et taxes d\u2019\u00c9tat": {},
+ "4422-Imp\u00f4ts et taxes pour les collectivit\u00e9s publiques": {},
+ "4423-Imp\u00f4ts et taxes recouvrables sur des obligataires": {},
+ "4424-Imp\u00f4ts et taxes recouvrables sur des associ\u00e9s": {},
+ "4426-Droits de douane": {},
+ "4428-Autres imp\u00f4ts et taxes": {}
+ },
+ "444-\u00c9tat, TVA due ou cr\u00e9dit de TVA": {
+ "4441-\u00c9tat, TVA due": {},
+ "4449-\u00c9tat, cr\u00e9dit de TVA \u00e0 reporter": {}
+ },
+ "446-\u00c9tat, autres taxes sur le chiffre d\u2019affaires": {},
+ "447-\u00c9tat, imp\u00f4ts retenus \u00e0 la source": {
+ "4471-Imp\u00f4t G\u00e9n\u00e9ral sur le revenu": {},
+ "4472-Imp\u00f4ts sur salaires": {},
+ "4473-Contribution nationale": {},
+ "4474-Contribution nationale de solidarit\u00e9": {},
+ "4478-Autres imp\u00f4ts et contributions": {}
+ }
+ },
+ "46-Apporteurs, associ\u00e9s et groupe (PASSIF)": {
+ "461-Apporteurs, op\u00e9rations sur le capital (PASSIF)": {
+ "4611-Apporteurs, apports en nature": {},
+ "4612-Apporteurs, apports en num\u00e9raire": {},
+ "4615-Apporteurs, versements re\u00e7us sur augmentation de capital": {},
+ "4616-Apporteurs, versements anticip\u00e9s": {},
+ "4617-Apporteurs d\u00e9faillants": {},
+ "4619-Apporteurs, capital \u00e0 rembourser": {}
+ },
+ "462-Associ\u00e9s, comptes courants": {
+ "4621-Principal": {},
+ "4626-Int\u00e9r\u00eats courus": {}
+ },
+ "463-Associ\u00e9s, op\u00e9rations faites en commun et GIE": {
+ "4631-Op\u00e9rations courantes": {},
+ "4636-Int\u00e9r\u00eats courus": {}
+ },
+ "465-Associ\u00e9s, dividendes \u00e0 payer": {},
+ "466-Groupe, comptes courants": {}
+ },
+ "47-D\u00e9biteurs et cr\u00e9diteurs divers (PASSIF)": {
+ "471-D\u00e9biteurs et cr\u00e9diteurs divers": {
+ "4711-D\u00e9biteurs divers": {},
+ "4712-Cr\u00e9diteurs divers": {},
+ "4713-Obligataires": {},
+ "4715-R\u00e9mun\u00e9rations d\u2019administrateurs": {},
+ "4716-Compte d\u2019affacturage": {},
+ "4717-D\u00e9biteurs divers retenues de garantie": {},
+ "4718-Apport, compte de fusion et op\u00e9rations assimil\u00e9es": {},
+ "4719-Bons de souscription d\u2019actions et d\u2019obligations": {}
+ },
+ "474-Compte de r\u00e9partition p\u00e9riodique des charges et des produits (PASSIF)": {
+ "4746-Compte de r\u00e9partition p\u00e9riodique des charges": {}
+ },
+ "475-Compte transitoire, ajustement sp\u00e9cial li\u00e9 \u00e0 la r\u00e9vision du SYSCOHADA (PASSIF)": {
+ "4752-Compte passif": {}
+ },
+ "477-Produits constat\u00e9s d\u2019avance": {},
+ "479-\u00c9carts de conversion passif": {
+ "4791-Augmentation des cr\u00e9ances d\u2019exploitation": {},
+ "4792-Augmentation des cr\u00e9ances financi\u00e8res": {},
+ "4793-Diminution des dettes d\u2019exploitation": {},
+ "4794-Diminution des dettes financi\u00e8res": {},
+ "4797-Diff\u00e9rences d\u2019\u00e9valuation sur instruments de tr\u00e9sorerie": {},
+ "4798-Diff\u00e9rences compens\u00e9es par couverture de change": {}
+ }
+ },
+ "48-Cr\u00e9ances et dettes hors activit\u00e9s ordinaires (HAO) (PASSIF)": {
+ "481-Fournisseurs d\u2019investissements": {
+ "4811-Immobilisations incorporelles": {},
+ "4812-Immobilisations corporelles": {},
+ "4813-Versements restant \u00e0 effectuer sur titres de participation et titres immobilis\u00e9s non lib\u00e9r\u00e9s": {},
+ "4816-R\u00e9serve de propri\u00e9t\u00e9": {},
+ "4817-Retenues de garantie": {},
+ "4818-Factures non parvenues": {}
+ },
+ "482-Fournisseurs d\u2019investissements, effets \u00e0 payer": {
+ "4821-Immobilisations incorporelles": {},
+ "4822-Immobilisations corporelles": {}
+ },
+ "484-Autres dettes hors activit\u00e9s ordinaires (HAO)": {
+ "4887-Produits": {}
+ }
+ },
+ "49-D\u00e9pr\u00e9ciations et provisions pour risques \u00e0 court terme (tiers) (PASSIF)": {
+ "490-D\u00e9pr\u00e9ciations des comptes fournisseurs": {},
+ "492-D\u00e9pr\u00e9ciations des comptes personnel": {},
+ "493-D\u00e9pr\u00e9ciations des comptes organismes sociaux": {},
+ "494-D\u00e9pr\u00e9ciations des comptes \u00c9tat et collectivit\u00e9s publiques": {},
+ "495-D\u00e9pr\u00e9ciations des comptes organismes internationaux": {}
+ },
+ "root_type": "Liability"
+ },
+ "5-Comptes de tr\u00e9sorerie": {
+ "50-Titres de placement": {
+ "501-Titres du tr\u00e9sor et bons de caisse \u00e0 court terme": {
+ "5011-Titres du Tr\u00e9sor \u00e0 court terme": {},
+ "5012-Titres d\u2019organismes financiers": {},
+ "5013-Bons de caisse \u00e0 court terme": {},
+ "5016-Frais d\u2019acquisition des titres de tr\u00e9sor et bons de caisse": {}
+ },
+ "502-Actions": {
+ "5021-Actions ou parts propres": {},
+ "5022-Actions cot\u00e9es": {},
+ "5023-Actions non cot\u00e9es": {},
+ "5024-Actions d\u00e9membr\u00e9es (certificats d\u2019investissement, droits de vote)": {},
+ "5025-Autres actions": {},
+ "5026-Frais d\u2019acquisition des actions": {}
+ },
+ "503-Obligations": {
+ "5031-Obligations \u00e9mises par la soci\u00e9t\u00e9 et rachet\u00e9es par elle": {},
+ "5032-Obligations cot\u00e9es": {},
+ "5033-Obligations non cot\u00e9es": {},
+ "5035-Autres obligations": {},
+ "5036-Frais d\u2019acquisition des obligations": {}
+ },
+ "504-Bons de souscription": {
+ "5042-Bons de souscription d\u2019actions": {},
+ "5043-Bons de souscription d\u2019obligations": {}
+ },
+ "505-Titres n\u00e9gociables hors r\u00e9gion": {},
+ "506-Int\u00e9r\u00eats courus": {
+ "5061-Titres du Tr\u00e9sor et bons de caisse \u00e0 court terme": {},
+ "5062-Actions": {},
+ "5063-Obligations": {}
+ },
+ "508-Autres titres de placement et cr\u00e9ances assimil\u00e9es": {}
+ },
+ "51-Valeurs \u00e0 encaisser": {
+ "511-Effets \u00e0 encaisser": {},
+ "512-Effets \u00e0 l\u2019encaissement": {},
+ "513-Ch\u00e8ques \u00e0 encaisser": {},
+ "514-Ch\u00e8ques \u00e0 l\u2019encaissement": {},
+ "515-Cartes de cr\u00e9dit \u00e0 encaisser": {},
+ "518-Autres valeurs \u00e0 l\u2019encaissement": {
+ "5181-Warrants": {},
+ "5182-Billets de fonds": {},
+ "5185-Ch\u00e8ques de voyage": {},
+ "5186-Coupons \u00e9chus": {},
+ "5187-Int\u00e9r\u00eats \u00e9chus des obligations": {}
+ }
+ },
+ "52-Banques": {
+ "521-Banques locales": {
+ "5211-Banques en monnaie nationale": {
+ "account_type": "Bank"
+ },
+ "5215-Banques en devises": {
+ "account_type": "Bank"
+ },
+ "account_type": "Bank"
+ },
+ "522-Banques autres \u00c9tats r\u00e9gion": {},
+ "523-Banques autres \u00c9tats zone mon\u00e9taire": {},
+ "524-Banques hors zone mon\u00e9taire": {},
+ "525-Banques d\u00e9p\u00f4t \u00e0 terme": {},
+ "526-Banques, int\u00e9r\u00eats courus": {
+ "5261-Banque, int\u00e9r\u00eats courus, charges \u00e0 payer": {},
+ "5267-Banque, int\u00e9r\u00eats courus, produits \u00e0 recevoir": {}
+ }
+ },
+ "53-\u00c9tablissements financiers et assimil\u00e9s": {
+ "531-Ch\u00e8ques postaux": {},
+ "532-Tr\u00e9sor": {},
+ "533-Soci\u00e9t\u00e9s de gestion et d\u2019interm\u00e9diation (SGI)": {},
+ "536-\u00c9tablissements financiers, int\u00e9r\u00eats courus": {},
+ "538-Autres organismes financiers": {}
+ },
+ "54-Instruments de tr\u00e9sorerie": {
+ "541-Options de taux d\u2019int\u00e9r\u00eat": {},
+ "542-Options de taux de change": {},
+ "543-Options de taux boursiers": {},
+ "544-Instruments de march\u00e9s \u00e0 terme": {},
+ "545-Avoirs d\u2019or et autres m\u00e9taux pr\u00e9cieux": {}
+ },
+ "55-Instruments de monnaie \u00e9lectronique": {
+ "551-Monnaie \u00e9lectronique carte carburant": {},
+ "552-Monnaie \u00e9lectronique t\u00e9l\u00e9phone portable": {},
+ "553-Monnaie \u00e9lectronique carte p\u00e9age": {},
+ "554-Porte-monnaie \u00e9lectronique": {},
+ "558-Autres instruments de monnaies \u00e9lectroniques": {}
+ },
+ "56-Banques, cr\u00e9dits de tr\u00e9sorerie et d\u2019escompte": {
+ "561-Cr\u00e9dits de tr\u00e9sorerie": {},
+ "564-Escompte de cr\u00e9dits de campagne": {},
+ "565-Escompte de cr\u00e9dits ordinaires": {},
+ "566-Banques, cr\u00e9dits de tr\u00e9sorerie, int\u00e9r\u00eats courus": {}
+ },
+ "57-Caisse": {
+ "571-Caisse si\u00e8ge social": {
+ "5711-Caisse en monnaie nationale": {},
+ "5712-Caisse en devises": {}
+ },
+ "572-Caisse succursale A": {
+ "5721-En monnaie nationale": {},
+ "5722-En devises": {}
+ },
+ "573-Caisse succursale B": {
+ "5731-En monnaie nationale": {},
+ "5732-En devises": {}
+ }
+ },
+ "58-R\u00e9gies d\u2019avances, accr\u00e9ditifs et virements internes": {
+ "581-R\u00e9gies d\u2019avance": {},
+ "582-Accr\u00e9ditifs": {},
+ "585-Virements de fonds": {},
+ "588-Autres virements internes": {}
+ },
+ "59-D\u00e9pr\u00e9ciations et provisions pour risque \u00e0 court terme": {
+ "590-D\u00e9pr\u00e9ciations des titres de placement": {},
+ "591-D\u00e9pr\u00e9ciations des titres et valeurs \u00e0 encaisser": {},
+ "592-D\u00e9pr\u00e9ciations des comptes banques": {},
+ "593-D\u00e9pr\u00e9ciations des comptes \u00e9tablissements financiers et assimil\u00e9s": {},
+ "594-D\u00e9pr\u00e9ciations des comptes d\u2019instruments de tr\u00e9sorerie": {},
+ "599-Provisions pour risque \u00e0 court terme \u00e0 caract\u00e8re financier": {}
+ },
+ "root_type": "Asset"
+ },
+ "6-Comptes de charges des activit\u00e9s ordinaires": {
+ "60-Achats et variations de stocks": {
+ "601-Achats de marchandises": {
+ "6011-Dans la R\u00e9gion": {},
+ "6012-Hors R\u00e9gion": {},
+ "6013-Aux entit\u00e9s du groupe dans la R\u00e9gion": {},
+ "6014-Aux entit\u00e9s du groupe hors R\u00e9gion": {},
+ "6015-Frais sur achats": {},
+ "6019-Rabais, remises et ristournes obtenus (non ventil\u00e9s)": {}
+ },
+ "602-Achats de mati\u00e8res premi\u00e8res et fournitures li\u00e9es": {
+ "6021-Dans la R\u00e9gion": {},
+ "6022-Hors R\u00e9gion": {},
+ "6023-Aux entit\u00e9s du groupe dans la R\u00e9gion": {},
+ "6024-Aux entit\u00e9s du groupe hors R\u00e9gion": {},
+ "6025-Frais sur achats": {},
+ "6029-Rabais, remises et ristournes obtenus (non ventil\u00e9s)": {}
+ },
+ "603-Variations des stocks de biens achet\u00e9s": {
+ "6031-Variations des stocks de marchandises": {},
+ "6032-Variations des stocks de mati\u00e8res premi\u00e8res et fournitures li\u00e9es": {},
+ "6033-Variations des stocks d\u2019autres approvisionnements": {}
+ },
+ "604-Achats stock\u00e9s de mati\u00e8res et fournitures consommables": {
+ "6041-Mati\u00e8res consommables": {},
+ "6042-Mati\u00e8res combustibles": {},
+ "6043-Produits d\u2019entretien": {},
+ "6044-Fournitures d\u2019atelier et d\u2019usine": {},
+ "6045-Frais sur achat": {},
+ "6046-Fournitures de magasin": {},
+ "6047-Fournitures de bureau": {},
+ "6049-Rabais, remises et ristournes obtenus (non ventil\u00e9s)": {}
+ },
+ "605-Autres achats": {
+ "6051-Fournitures non stockables Eau": {},
+ "6052-Fournitures non stockables \u00c9lectricit\u00e9": {},
+ "6053-Fournitures non stockables Autres \u00e9nergies": {},
+ "6054-Fournitures d\u2019entretien non stockables": {},
+ "6055-Fournitures de bureau non stockables": {},
+ "6056-Achats de petit mat\u00e9riel et outillage": {},
+ "6057-Achats d\u2019\u00e9tudes et prestations de services": {},
+ "6058-Achats de travaux, mat\u00e9riels et \u00e9quipements": {},
+ "6059-Rabais, remises et ristournes obtenus (non ventil\u00e9s)": {}
+ },
+ "608-Achats d\u2019emballages": {
+ "6081-Emballages perdus": {},
+ "6082-Emballages r\u00e9cup\u00e9rables non identifiables": {},
+ "6083-Emballages \u00e0 usage mixte": {},
+ "6085-Frais sur achats": {},
+ "6089-Rabais, remises et ristournes obtenus (non ventil\u00e9s)": {}
+ }
+ },
+ "61-Transports": {
+ "612-Transports sur ventes": {},
+ "613-Transports pour le compte de tiers": {},
+ "614-Transports du personnel": {},
+ "616-Transports de plis": {},
+ "618-Autres frais de transport": {
+ "6181-Voyages et d\u00e9placements": {},
+ "6182-Transports entre \u00e9tablissements ou chantiers": {},
+ "6183-Transports administratifs": {}
+ }
+ },
+ "62-Services ext\u00e9rieurs": {
+ "621-Sous-traitance g\u00e9n\u00e9rale": {},
+ "622-Locations, charges locatives": {
+ "6221-Locations de terrains": {},
+ "6222-Locations de b\u00e2timents": {},
+ "6223-Locations de mat\u00e9riels et outillages": {},
+ "6224-Malis sur emballages": {},
+ "6225-Locations d\u2019emballages": {},
+ "6226-Fermages et loyers du foncier": {},
+ "6228-Locations et charges locatives diverses": {}
+ },
+ "623-Redevances de location acquisition": {
+ "6232-Cr\u00e9dit-bail immobilier": {},
+ "6233-Cr\u00e9dit-bail mobilier": {},
+ "6234-Location-vente": {},
+ "6238-Autres contrats de location acquisition": {}
+ },
+ "624-Entretien, r\u00e9parations, remise en \u00e9tat et maintenance": {
+ "6241-Entretien et r\u00e9parations des biens immobiliers": {},
+ "6242-Entretien et r\u00e9parations des biens mobiliers": {},
+ "6243-Maintenance": {},
+ "6244-Charges de d\u00e9mant\u00e8lement et remise en \u00e9tat": {},
+ "6248-Autres entretiens et r\u00e9parations": {}
+ },
+ "625-Primes d\u2019assurance": {
+ "6251-Assurances multirisques": {},
+ "6252-Assurances mat\u00e9riel de transport": {},
+ "6253-Assurances risques d\u2019exploitation": {},
+ "6254-Assurances responsabilit\u00e9 du producteur": {},
+ "6255-Assurances insolvabilit\u00e9 clients": {},
+ "6257-Assurances transport sur ventes": {},
+ "6258-Autres primes d\u2019assurances": {}
+ },
+ "626-\u00c9tudes, recherches et documentation": {
+ "6261-\u00c9tudes et recherches": {},
+ "6265-Documentation g\u00e9n\u00e9rale": {},
+ "6266-Documentation technique": {}
+ },
+ "627-Publicit\u00e9, publications, relations publiques": {
+ "6271-Annonces, insertions": {},
+ "6272-Catalogues, imprim\u00e9s publicitaires": {},
+ "6273-\u00c9chantillons": {},
+ "6274-Foires et expositions": {},
+ "6275-Publications": {},
+ "6276-Cadeaux \u00e0 la client\u00e8le": {},
+ "6277-Frais de colloques, s\u00e9minaires, conf\u00e9rences": {},
+ "6278-Autres charges de publicit\u00e9 et relations publiques": {}
+ },
+ "628-Frais de t\u00e9l\u00e9communications": {
+ "6281-Frais de t\u00e9l\u00e9phone": {},
+ "6282-Frais de t\u00e9lex": {},
+ "6283-Frais de t\u00e9l\u00e9copie": {},
+ "6288-Autres frais de t\u00e9l\u00e9communications": {}
+ }
+ },
+ "63-Autres services ext\u00e9rieurs": {
+ "631-Frais bancaires": {
+ "6311-Frais sur titres (vente, garde)": {},
+ "6312-Frais sur effets": {},
+ "6313-Location de coffres": {},
+ "6314-Commissions d\u2019affacturage": {},
+ "6315-Commissions sur cartes de cr\u00e9dit": {},
+ "6316-Frais d\u2019\u00e9mission d\u2019emprunts": {},
+ "6317-Frais sur instruments monnaie \u00e9lectronique": {},
+ "6318-Autres frais bancaires": {}
+ },
+ "632-R\u00e9mun\u00e9rations d\u2019interm\u00e9diaires et de conseils": {
+ "6322-Commissions et courtages sur ventes": {},
+ "6324-Honoraires des professions r\u00e9glement\u00e9es": {},
+ "6325-Frais d\u2019actes et de contentieux": {},
+ "6326-R\u00e9mun\u00e9rations d\u2019affacturage": {},
+ "6327-R\u00e9mun\u00e9rations des autres prestataires de services": {},
+ "6328-Divers frais": {}
+ },
+ "633-Frais de formation du personnel": {},
+ "634-Redevances pour brevets, licences, logiciels, concessions et droits et valeurs similaires": {
+ "6342-Redevances pour brevets, licences": {},
+ "6343-Redevances pour logiciels": {},
+ "6344-Redevances pour marques": {},
+ "6345-Redevances pour sites internet": {},
+ "6346-Redevances pour concessions, droits et valeurs similaires": {}
+ },
+ "635-Cotisations": {
+ "6351-Cotisations": {},
+ "6358-Concours divers": {}
+ },
+ "637-R\u00e9mun\u00e9rations de personnel ext\u00e9rieur \u00e0 l\u2019entit\u00e9": {
+ "6371-Personnel int\u00e9rimaire": {},
+ "6372-Personnel d\u00e9tach\u00e9 ou pr\u00eat\u00e9 \u00e0 l\u2019entit\u00e9": {}
+ },
+ "638-Autres charges externes": {
+ "6381-Frais de recrutement du personnel": {},
+ "6382-Frais de d\u00e9m\u00e9nagement": {},
+ "6383-R\u00e9ceptions": {},
+ "6384-Missions": {},
+ "6385-Charges de copropri\u00e9t\u00e9": {}
+ }
+ },
+ "64-Imp\u00f4ts et taxes": {
+ "641-Imp\u00f4ts et taxes directs": {
+ "6411-Imp\u00f4ts fonciers et taxes annexes": {},
+ "6412-Patentes, licences et taxes annexes": {},
+ "6413-Taxes sur appointements et salaires": {},
+ "6414-Taxes d\u2019apprentissage": {},
+ "6415-Formation professionnelle continue": {},
+ "6418-Autres imp\u00f4ts et taxes directs": {}
+ },
+ "645-Imp\u00f4ts et taxes indirects": {},
+ "646-Droits d\u2019enregistrement": {
+ "6461-Droits de mutation": {},
+ "6462-Droits de timbre": {},
+ "6463-Taxes sur les v\u00e9hicules de soci\u00e9t\u00e9": {},
+ "6464-Vignettes": {},
+ "6468-Autres droits": {}
+ },
+ "647-P\u00e9nalit\u00e9s, amendes fiscales": {
+ "6471-P\u00e9nalit\u00e9s d\u2019assiette, imp\u00f4ts directs": {},
+ "6472-P\u00e9nalit\u00e9s d\u2019assiette, imp\u00f4ts indirects": {},
+ "6473-P\u00e9nalit\u00e9s de recouvrement, imp\u00f4ts directs": {},
+ "6474-P\u00e9nalit\u00e9s de recouvrement, imp\u00f4ts indirects": {},
+ "6478-Autres p\u00e9nalit\u00e9s et amendes fiscales": {}
+ },
+ "648-Autres imp\u00f4ts et taxes": {}
+ },
+ "65-Autres charges": {
+ "651-Pertes sur cr\u00e9ances clients et autres d\u00e9biteurs": {
+ "6511-Clients": {},
+ "6515-Autres d\u00e9biteurs": {}
+ },
+ "652-Quote-part de r\u00e9sultat sur op\u00e9rations faites en commun": {
+ "6521-Quote-part transf\u00e9r\u00e9e de b\u00e9n\u00e9fices (comptabilit\u00e9 du g\u00e9rant)": {},
+ "6525-Pertes imput\u00e9es par transfert (comptabilit\u00e9 des associ\u00e9s non g\u00e9rants)": {}
+ },
+ "654-Valeurs comptables des cessions courantes d\u2019immobilisations": {
+ "6541-Immobilisations incorporelles": {},
+ "6542-Immobilisations corporelles": {}
+ },
+ "656-Perte de change sur cr\u00e9ances et dettes commerciale": {},
+ "657-P\u00e9nalit\u00e9s et amendes p\u00e9nales": {},
+ "658-Charges diverses": {
+ "6581-Indemnit\u00e9s de fonction et autres r\u00e9mun\u00e9rations d\u2019administrateurs": {},
+ "6582-Dons": {},
+ "6583-M\u00e9c\u00e9nat": {},
+ "6588-Autres charges diverses": {}
+ },
+ "659-Charges pour d\u00e9pr\u00e9ciations et provisions pour risques \u00e0 court terme d\u2019exploitation": {
+ "6591-Sur risques \u00e0 court terme": {},
+ "6593-Sur stocks": {},
+ "6594-Sur cr\u00e9ances": {},
+ "6598-Autres charges pour d\u00e9pr\u00e9ciations et provisions pour risques \u00e0 court terme": {}
+ }
+ },
+ "66-Charges de personnel": {
+ "661-R\u00e9mun\u00e9rations directes vers\u00e9es au personnel national": {
+ "6611-Appointements salaires et commissions": {},
+ "6612-Primes et gratifications": {},
+ "6613-Cong\u00e9s pay\u00e9s": {},
+ "6614-Indemnit\u00e9s de pr\u00e9avis, de licenciement et de recherche d\u2019embauche": {},
+ "6615-Indemnit\u00e9s de maladie vers\u00e9es aux travailleurs": {},
+ "6616-Suppl\u00e9ment familial": {},
+ "6617-Avantages en nature": {},
+ "6618-Autres r\u00e9mun\u00e9rations directes": {}
+ },
+ "662-R\u00e9mun\u00e9rations directes vers\u00e9es au personnel non national": {
+ "6621-Appointements salaires et commissions": {},
+ "6622-Primes et gratifications": {},
+ "6623-Cong\u00e9s pay\u00e9s": {},
+ "6624-Indemnit\u00e9s de pr\u00e9avis, de licenciement et de recherche d\u2019embauche": {},
+ "6625-Indemnit\u00e9s de maladie vers\u00e9es aux travailleurs": {},
+ "6626-Suppl\u00e9ment familial": {},
+ "6627-Avantages en nature": {},
+ "6628-Autres r\u00e9mun\u00e9rations directes": {}
+ },
+ "663-Indemnit\u00e9s forfaitaires vers\u00e9es au personnel": {
+ "6631-Indemnit\u00e9s de logement": {},
+ "6632-Indemnit\u00e9s de repr\u00e9sentation": {},
+ "6633-Indemnit\u00e9s d\u2019expatriation": {},
+ "6634-Indemnit\u00e9s de transport": {},
+ "6638-Autres indemnit\u00e9s et avantages divers": {}
+ },
+ "664-Charges sociales": {
+ "6641-Charges sociales sur r\u00e9mun\u00e9ration du personnel national": {},
+ "6642-Charges sociales sur r\u00e9mun\u00e9ration du personnel non national": {}
+ },
+ "666-R\u00e9mun\u00e9rations et charges sociales de l\u2019exploitant individuel": {
+ "6661-R\u00e9mun\u00e9ration du travail de l\u2019exploitant": {},
+ "6662-Charges sociales": {}
+ },
+ "667-R\u00e9mun\u00e9ration transf\u00e9r\u00e9e de personnel ext\u00e9rieur": {
+ "6671-Personnel int\u00e9rimaire": {},
+ "6672-Personnel d\u00e9tach\u00e9 ou pr\u00eat\u00e9 \u00e0 l\u2019entit\u00e9": {}
+ },
+ "668-Autres charges sociales": {
+ "6681-Versements aux syndicats et comit\u00e9s d\u2019entreprise, d\u2019\u00e9tablissement": {},
+ "6682-Versements aux comit\u00e9s d\u2019hygi\u00e8ne et de s\u00e9curit\u00e9": {},
+ "6683-Versements et contributions aux autres \u0153uvres sociales": {},
+ "6684-M\u00e9decine du travail et pharmacie": {},
+ "6685-Assurances et organismes de sant\u00e9": {},
+ "6686-Assurances retraite et fonds de pension": {},
+ "6687-Majorations et p\u00e9nalit\u00e9s sociales": {},
+ "6688-Charges sociales diverses": {}
+ }
+ },
+ "67-Frais financiers et charges assimil\u00e9es": {
+ "671-Int\u00e9r\u00eats des emprunts": {
+ "6711-Emprunts obligataires": {},
+ "6712-Emprunts aupr\u00e8s des \u00e9tablissements de cr\u00e9dit": {},
+ "6713-Dettes li\u00e9es \u00e0 des participations": {},
+ "6714-Primes de remboursement des obligations": {}
+ },
+ "672-Int\u00e9r\u00eats dans loyers de location acquisition": {
+ "6722-Int\u00e9r\u00eats dans loyers de location acquisition / cr\u00e9dit-bail immobilier": {},
+ "6723-Int\u00e9r\u00eats dans loyers de location acquisition / cr\u00e9dit-bail mobilier": {},
+ "6724-Int\u00e9r\u00eats dans loyers de location acquisition / location-vente": {},
+ "6728-Int\u00e9r\u00eats dans loyers des autres locations acquisition": {}
+ },
+ "673-Escomptes accord\u00e9s": {},
+ "674-Autres int\u00e9r\u00eats": {
+ "6741-Avances re\u00e7ues et d\u00e9p\u00f4ts cr\u00e9diteurs": {},
+ "6742-Comptes courants bloqu\u00e9s": {},
+ "6743-Int\u00e9r\u00eats sur obligations cautionn\u00e9es": {},
+ "6744-Int\u00e9r\u00eats sur dettes commerciales": {},
+ "6745-Int\u00e9r\u00eats bancaires et sur op\u00e9rations de financement (escompte...)": {},
+ "6748-Int\u00e9r\u00eats sur dettes diverses": {}
+ },
+ "675-Escomptes des effets de commerce": {},
+ "676-Pertes de change financi\u00e8res": {},
+ "677-Pertes sur titres de placement": {
+ "6771-Pertes sur cessions de titres de placement": {},
+ "6772-Mali provenant d\u2019attribution gratuite d\u2019actions au personnel salari\u00e9 et aux dirigeants": {}
+ },
+ "678-Pertes et charges sur risques financiers": {
+ "6781-Sur rentes viag\u00e8res": {},
+ "6782-Sur op\u00e9rations financi\u00e8res": {},
+ "6784-Sur instruments de tr\u00e9sorerie": {}
+ },
+ "679-Charges pour d\u00e9pr\u00e9ciations et provisions pour risques \u00e0 court terme financi\u00e8res": {
+ "6791-Sur risques financiers": {},
+ "6795-Sur titres de placement": {},
+ "6798-Autres charges pour d\u00e9pr\u00e9ciations et provisions pour risques \u00e0 court terme financi\u00e8res": {}
+ }
+ },
+ "68-Dotations aux amortissements": {
+ "681-Dotations aux amortissements d\u2019exploitation": {
+ "6812-Dotations aux amortissements des immobilisations incorporelles": {},
+ "6813-Dotations aux amortissements des immobilisations corporelles": {}
+ }
+ },
+ "69-Dotations aux provisions et aux d\u00e9pr\u00e9ciations": {
+ "691-Dotations aux provisions et aux d\u00e9pr\u00e9ciations d\u2019exploitation": {
+ "6911-Dotations aux provisions pour risques et charges": {},
+ "6913-Dotations aux d\u00e9pr\u00e9ciations des immobilisations incorporelles": {},
+ "6914-Dotations aux d\u00e9pr\u00e9ciations des immobilisations corporelles": {}
+ },
+ "697-Dotations aux provisions et aux d\u00e9pr\u00e9ciations financi\u00e8res": {
+ "6971-Dotations aux provisions pour risques et charges": {},
+ "6972-Dotations aux d\u00e9pr\u00e9ciations des immobilisations financi\u00e8res": {}
+ }
+ },
+ "root_type": "Expense"
+ },
+ "7-Comptes de produits des activit\u00e9s ordinaires": {
+ "70-Ventes": {
+ "701-Ventes de marchandises": {
+ "7011-Dans la R\u00e9gion": {},
+ "7012-Hors R\u00e9gion": {},
+ "7013-Aux entit\u00e9s du groupe dans la R\u00e9gion": {},
+ "7014-Aux entit\u00e9s du groupe hors R\u00e9gion": {},
+ "7015-Sur internet": {},
+ "7019-Rabais, remises, ristournes accord\u00e9s (non ventil\u00e9s)": {}
+ },
+ "702-Ventes de produits finis": {
+ "7021-Dans la R\u00e9gion": {},
+ "7022-Hors R\u00e9gion": {},
+ "7023-Aux entit\u00e9s du groupe dans la R\u00e9gion": {},
+ "7024-Aux entit\u00e9s du groupe hors R\u00e9gion": {},
+ "7025-Sur internet": {},
+ "7029-Rabais, remises, ristournes accord\u00e9s (non ventil\u00e9s)": {}
+ },
+ "703-Ventes de produits interm\u00e9diaires": {
+ "7031-Dans la R\u00e9gion": {},
+ "7032-Hors R\u00e9gion": {},
+ "7033-Aux entit\u00e9s du groupe dans la R\u00e9gion": {},
+ "7034-Aux entit\u00e9s du groupe hors R\u00e9gion": {},
+ "7035-Sur internet": {},
+ "7039-Rabais, remises, ristournes accord\u00e9s (non ventil\u00e9s)": {}
+ },
+ "704-Ventes de produits r\u00e9siduels": {
+ "7041-Dans la R\u00e9gion": {},
+ "7042-Hors R\u00e9gion": {},
+ "7043-Aux entit\u00e9s du groupe dans la R\u00e9gion": {},
+ "7044-Aux entit\u00e9s du groupe hors R\u00e9gion": {},
+ "7045-Sur internet": {},
+ "7049-Rabais, remises, ristournes accord\u00e9s (non ventil\u00e9s)": {}
+ },
+ "705-Travaux factur\u00e9s": {
+ "7051-Dans la R\u00e9gion": {},
+ "7052-Hors R\u00e9gion": {},
+ "7053-Aux entit\u00e9s du groupe dans la R\u00e9gion": {},
+ "7054-Aux entit\u00e9s du groupe hors R\u00e9gion": {},
+ "7055-Sur internet": {},
+ "7059-Rabais, remises, ristournes accord\u00e9s (non ventil\u00e9s)": {}
+ },
+ "706-Services vendus": {
+ "7061-Dans la R\u00e9gion": {},
+ "7062-Hors R\u00e9gion": {},
+ "7063-Aux entit\u00e9s du groupe dans la R\u00e9gion": {},
+ "7064-Aux entit\u00e9s du groupe hors R\u00e9gion": {},
+ "7065-Sur internet": {},
+ "7069-Rabais, remises, ristournes accord\u00e9s (non ventil\u00e9s)": {}
+ },
+ "707-Produits accessoires": {
+ "7071-Ports, emballages perdus et autres frais factur\u00e9s": {},
+ "7072-Commissions et courtages": {},
+ "7073-Locations": {},
+ "7074-Bonis sur reprises et cessions d\u2019emballages": {},
+ "7075-Mise \u00e0 disposition de personnel": {},
+ "7076-Redevances pour brevets, logiciels, marques et droits similaires": {},
+ "7077-Services exploit\u00e9s dans l\u2019int\u00e9r\u00eat du personnel": {},
+ "7078-Autres produits accessoires": {}
+ }
+ },
+ "71-Subventions d\u2019exploitation": {
+ "711-Sur produits \u00e0 l\u2019exportation": {},
+ "712-Sur produits \u00e0 l\u2019importation": {},
+ "713-Sur produits de p\u00e9r\u00e9quation": {},
+ "714-Indemnit\u00e9s et subventions d\u2019exploitation (entit\u00e9 agricole)": {},
+ "718-Autres subventions d\u2019exploitation": {
+ "7181-Vers\u00e9es par l\u2019\u00c9tat et les collectivit\u00e9s publiques": {},
+ "7182-Vers\u00e9es par les organismes internationaux": {},
+ "7183-Vers\u00e9es par des tiers": {}
+ }
+ },
+ "72-Production immobilis\u00e9e": {
+ "721-Immobilisations incorporelles": {},
+ "722-Immobilisations corporelles": {
+ "7221-Immobilisations corporelles (hors actifs biologiques)": {},
+ "7222-Immobilisations corporelles (actifs biologiques)": {}
+ },
+ "724-Production auto-consomm\u00e9e": {},
+ "726-Immobilisations financi\u00e8res": {}
+ },
+ "73-Variations des stocks de biens et de services produits": {
+ "734-Variations des stocks de produits en cours": {
+ "7341-Produits en cours": {},
+ "7342-Travaux en cours": {}
+ },
+ "735-Variations des en-cours de services": {
+ "7351-\u00c9tudes en cours": {},
+ "7352-Prestations de services en cours": {}
+ },
+ "736-Variations des stocks de produits finis": {},
+ "737-Variations des stocks de produits interm\u00e9diaires et r\u00e9siduels": {
+ "7371-Produits interm\u00e9diaires": {},
+ "7372-Produits r\u00e9siduels": {}
+ }
+ },
+ "75-Autres produits": {
+ "751-Profits sur cr\u00e9ances clients et autres d\u00e9biteurs": {},
+ "752-Quote-part de r\u00e9sultat sur op\u00e9rations faites en commun": {
+ "7521-Quote-part transf\u00e9r\u00e9e de pertes (comptabilit\u00e9 du g\u00e9rant)": {},
+ "7525-B\u00e9n\u00e9fices attribu\u00e9s par transfert (comptabilit\u00e9 des associ\u00e9s non g\u00e9rants)": {}
+ },
+ "754-Produits des cessions courantes d\u2019immobilisations": {
+ "7541-Immobilisations incorporelles": {},
+ "7542-Immobilisations corporelles": {}
+ },
+ "756-Gains de change sur cr\u00e9ances et dettes commerciales": {},
+ "758-Produits divers": {
+ "7581-Indemnit\u00e9s de fonction et autres r\u00e9mun\u00e9rations d\u2019administrateurs": {},
+ "7582-Indemnit\u00e9s d\u2019assurances re\u00e7ues": {},
+ "7588-Autres produits divers": {}
+ },
+ "759-Reprises de charges pour d\u00e9pr\u00e9ciations et provisions pour risques \u00e0 court terme d\u2019exploitation": {
+ "7591-Sur risques \u00e0 court terme": {},
+ "7593-Sur stocks": {},
+ "7594-Sur cr\u00e9ances": {},
+ "7598-Sur autres charges pour d\u00e9pr\u00e9ciations et provisions pour risques \u00e0 court terme d\u2019exploitation": {}
+ }
+ },
+ "77-Revenus financiers et produits assimil\u00e9s": {
+ "771-Int\u00e9r\u00eats de pr\u00eats et cr\u00e9ances diverses": {
+ "7712-Int\u00e9r\u00eats de pr\u00eats": {},
+ "7713-Int\u00e9r\u00eats sur cr\u00e9ances diverses": {}
+ },
+ "772-Revenus de participations et autres titres immobilis\u00e9s": {
+ "7721-Revenus des titres de participation": {},
+ "7722-Revenus autres titres immobilis\u00e9s": {}
+ },
+ "773-Escomptes obtenus": {},
+ "774-Revenus de placement": {
+ "7745-Revenus des obligations": {},
+ "7746-Revenus des titres de placement": {}
+ },
+ "775-Int\u00e9r\u00eats dans loyers de location acquisition": {},
+ "776-Gains de change financiers": {},
+ "777-Gains sur cessions de titres de placement": {},
+ "778-Gains sur risques financiers": {
+ "7781-Sur rentes viag\u00e8res": {},
+ "7782-Sur op\u00e9rations financi\u00e8res": {},
+ "7784-Sur instruments de tr\u00e9sorerie": {}
+ },
+ "779-Reprises de charges pour d\u00e9pr\u00e9ciations et provisions \u00e0 court terme financi\u00e8res": {
+ "7791-Sur risques financiers": {},
+ "7795-Sur titres de placement": {},
+ "7798-Sur autres charges pour d\u00e9pr\u00e9ciations et provisions pour risques \u00e0 court terme financi\u00e8res": {}
+ }
+ },
+ "78-Transferts de charges": {
+ "781-Transferts de charges d\u2019exploitation": {},
+ "787-Transferts de charges financi\u00e8res": {}
+ },
+ "79-Reprises de provisions, de d\u00e9pr\u00e9ciations et autres": {
+ "791-Reprises de provisions et d\u00e9pr\u00e9ciations d\u2019exploitation": {
+ "7911-Pour risques et charges": {},
+ "7913-Des immobilisations incorporelles": {},
+ "7914-Des immobilisations corporelles": {}
+ },
+ "797-Reprises de provisions et d\u00e9pr\u00e9ciations financi\u00e8res": {
+ "7971-Pour risques et charges": {},
+ "7972-Des immobilisations financi\u00e8res": {}
+ },
+ "798-Reprises d\u2019amortissements": {},
+ "799-Reprises de subventions d\u2019investissement": {}
+ },
+ "root_type": "Income"
+ },
+ "8-Comptes des autres charges et des autres produits (CHARGES)": {
+ "81-Valeurs comptables des cessions d\u2019immobilisations": {
+ "811-Immobilisations incorporelles": {},
+ "812-Immobilisations corporelles": {},
+ "816-Immobilisations financi\u00e8res": {}
+ },
+ "83-Charges hors activit\u00e9s ordinaires": {
+ "831-Charges HAO constat\u00e9es": {},
+ "833-Charges li\u00e9es aux op\u00e9rations de restructuration": {},
+ "834-Pertes sur cr\u00e9ances HAO": {},
+ "835-Dons et lib\u00e9ralit\u00e9s accord\u00e9s": {},
+ "836-Abandons de cr\u00e9ances consentis": {},
+ "837-Charges li\u00e9es aux op\u00e9rations de liquidation": {},
+ "839-Charges pour d\u00e9pr\u00e9ciations et provisions pour risques \u00e0 court terme HAO": {}
+ },
+ "85-Dotations hors activit\u00e9s ordinaires": {
+ "851-Dotations aux provisions r\u00e9glement\u00e9es": {},
+ "852-Dotations aux amortissements HAO": {},
+ "853-Dotations aux d\u00e9pr\u00e9ciations HAO": {},
+ "854-Dotations aux provisions pour risques et charges HAO": {},
+ "858-Autres dotations HAO": {}
+ },
+ "87-Participation des travailleurs": {
+ "871-Participation l\u00e9gale aux b\u00e9n\u00e9fices": {},
+ "874-Participation contractuelle aux b\u00e9n\u00e9fices": {},
+ "878-Autres participations": {}
+ },
+ "89-Imp\u00f4ts sur le r\u00e9sultat": {
+ "891-Imp\u00f4ts sur les b\u00e9n\u00e9fices de l\u2019exercice": {
+ "8911-Activit\u00e9s exerc\u00e9es dans l\u2019\u00c9tat": {},
+ "8912-Activit\u00e9s exerc\u00e9es dans les autres \u00c9tats de la R\u00e9gion": {},
+ "8913-Activit\u00e9s exerc\u00e9es hors R\u00e9gion": {}
+ },
+ "892-Rappel d\u2019imp\u00f4ts sur r\u00e9sultats ant\u00e9rieurs": {},
+ "895-Imp\u00f4t minimum forfaitaire IMF": {},
+ "899-D\u00e9gr\u00e8vements et annulations d\u2019imp\u00f4ts sur r\u00e9sultats ant\u00e9rieurs": {
+ "8991-D\u00e9gr\u00e8vements": {},
+ "8994-Annulations pour pertes r\u00e9troactives": {}
+ }
+ },
+ "root_type": "Expense"
+ },
+ "8-Comptes des autres charges et des autres produits (PRODUITS)": {
+ "82-Produits des cessions d\u2019immobilisations": {
+ "821-Immobilisations incorporelles": {},
+ "822-Immobilisations corporelles": {},
+ "826-Immobilisations financi\u00e8res": {}
+ },
+ "84-Produits hors activit\u00e9s ordinaires": {
+ "841-Produits HAO constat\u00e9s": {},
+ "843-Produits li\u00e9s aux op\u00e9rations de restructuration": {},
+ "844-Indemnit\u00e9s et subventions HAO (entit\u00e9 agricole)": {},
+ "845-Dons et lib\u00e9ralit\u00e9s obtenus": {},
+ "846-Abandons de cr\u00e9ances obtenus": {},
+ "847-Produits li\u00e9s aux op\u00e9rations de liquidation": {},
+ "848-Transferts de charges HAO": {},
+ "849-Reprises de charges pour d\u00e9pr\u00e9ciations et provisions pour risques \u00e0 court terme HAO": {}
+ },
+ "86-Reprises de charges, provisions et d\u00e9pr\u00e9ciations HAO": {
+ "861-Reprises de provisions r\u00e9glement\u00e9es": {},
+ "862-Reprises d\u2019amortissements HAO": {},
+ "863-Reprises de d\u00e9pr\u00e9ciations HAO": {},
+ "864-Reprises de provisions pour risques et charges HAO": {},
+ "868-Autres reprises HAO": {}
+ },
+ "88-Subventions d\u2019\u00e9quilibre": {
+ "881-\u00c9tat": {},
+ "884-Collectivit\u00e9s publiques": {},
+ "886-Groupe": {},
+ "888-Autres": {}
+ },
+ "root_type": "Income"
+ }
+ }
+}
\ No newline at end of file
diff --git a/erpnext/accounts/doctype/account/chart_of_accounts/verified/bj_plan_comptable_avec_code.json b/erpnext/accounts/doctype/account/chart_of_accounts/verified/bj_plan_comptable_avec_code.json
new file mode 100644
index 00000000000..9b7d9a4fcab
--- /dev/null
+++ b/erpnext/accounts/doctype/account/chart_of_accounts/verified/bj_plan_comptable_avec_code.json
@@ -0,0 +1,4208 @@
+{
+ "country_code": "bj",
+ "name": "Syscohada - Plan Comptable avec code",
+ "tree": {
+ "Comptes de ressources durables": {
+ "Capital": {
+ "Capital social": {
+ "Capital souscrit, non appel\u00e9": {
+ "account_number": "1011"
+ },
+ "Capital souscrit, appel\u00e9, non vers\u00e9": {
+ "account_number": "1012"
+ },
+ "Capital souscrit, appel\u00e9, vers\u00e9, non amorti": {
+ "account_number": "1013"
+ },
+ "Capital souscrit, appel\u00e9, vers\u00e9, amorti": {
+ "account_number": "1014"
+ },
+ "Capital souscrit soumis \u00e0 des conditions particuli\u00e8res": {
+ "account_number": "1018"
+ },
+ "account_number": "101"
+ },
+ "Capital par dotation": {
+ "Dotation initiale": {
+ "account_number": "1021"
+ },
+ "Dotations compl\u00e9mentaires": {
+ "account_number": "1022"
+ },
+ "Autres dotations": {
+ "account_number": "1028"
+ },
+ "account_number": "102"
+ },
+ "Capital personnel": {
+ "account_number": "103"
+ },
+ "Compte de l\u2019exploitant": {
+ "Apports temporaires": {
+ "account_number": "1041"
+ },
+ "Op\u00e9rations courantes": {
+ "account_number": "1042"
+ },
+ "R\u00e9mun\u00e9rations, imp\u00f4ts et autres charges personnelles": {
+ "account_number": "1043"
+ },
+ "Pr\u00e9l\u00e8vements d\u2019autoconsommation": {
+ "account_number": "1047"
+ },
+ "Autres pr\u00e9l\u00e8vements": {
+ "account_number": "1048"
+ },
+ "account_number": "104"
+ },
+ "Primes li\u00e9es au capital social": {
+ "Primes d\u2019\u00e9mission": {
+ "account_number": "1051"
+ },
+ "Primes d\u2019apport": {
+ "account_number": "1052"
+ },
+ "Primes de fusion": {
+ "account_number": "1053"
+ },
+ "Primes de conversion": {
+ "account_number": "1054"
+ },
+ "Autres primes": {
+ "account_number": "1058"
+ },
+ "account_number": "105"
+ },
+ "\u00c9carts de r\u00e9\u00e9valuation": {
+ "\u00c9carts de r\u00e9\u00e9valuation l\u00e9gale": {
+ "account_number": "1061"
+ },
+ "\u00c9carts de r\u00e9\u00e9valuation libre": {
+ "account_number": "1062"
+ },
+ "account_number": "106"
+ },
+ "Apporteurs, capital souscrit, non appel\u00e9": {
+ "account_number": "109"
+ },
+ "account_number": "10"
+ },
+ "R\u00e9serves": {
+ "R\u00e9serve l\u00e9gale": {
+ "account_number": "111"
+ },
+ "R\u00e9serves statutaires ou contractuelles": {
+ "account_number": "112"
+ },
+ "R\u00e9serves r\u00e9glement\u00e9es": {
+ "R\u00e9serves de plus-values nettes \u00e0 long terme": {
+ "account_number": "1131"
+ },
+ "R\u00e9serves d\u2019attribution gratuite d\u2019actions au personnel salari\u00e9 et aux dirigeants": {
+ "account_number": "1132"
+ },
+ "R\u00e9serves cons\u00e9cutives \u00e0 l\u2019octroi de subventions d\u2019investissement": {
+ "account_number": "1133"
+ },
+ "R\u00e9serves des valeurs mobili\u00e8res donnant acc\u00e8s au capital": {
+ "account_number": "1134"
+ },
+ "Autres r\u00e9serves r\u00e9glement\u00e9es": {
+ "account_number": "1135"
+ },
+ "account_number": "113"
+ },
+ "Autres r\u00e9serves": {
+ "R\u00e9serves facultatives": {
+ "account_number": "1181"
+ },
+ "R\u00e9serves diverses": {
+ "account_number": "1188"
+ },
+ "account_number": "118"
+ },
+ "account_number": "11"
+ },
+ "Report \u00e0 nouveau": {
+ "Report \u00e0 nouveau cr\u00e9diteur": {
+ "account_number": "121"
+ },
+ "Report \u00e0 nouveau d\u00e9biteur": {
+ "Perte nette \u00e0 reporter": {
+ "account_number": "1291"
+ },
+ "Perte Amortissements r\u00e9put\u00e9s diff\u00e9r\u00e9s": {
+ "account_number": "1292"
+ },
+ "account_number": "129"
+ },
+ "account_number": "12"
+ },
+ "R\u00e9sultat net de l\u2019exercice": {
+ "R\u00e9sultat en instance d\u2019affectation": {
+ "R\u00e9sultat en instance d\u2019affectation : b\u00e9n\u00e9fice": {
+ "account_number": "1301"
+ },
+ "R\u00e9sultat en instance d\u2019affectation : perte": {
+ "account_number": "1309"
+ },
+ "account_number": "130"
+ },
+ "R\u00e9sultat net : b\u00e9n\u00e9fice": {
+ "account_number": "131"
+ },
+ "Marge commerciale (MC)": {
+ "account_number": "132"
+ },
+ "Valeur ajout\u00e9e (VA)": {
+ "account_number": "133"
+ },
+ "Exc\u00e9dent brut d\u2019exploitation (EBE)": {
+ "account_number": "134"
+ },
+ "R\u00e9sultat d\u2019exploitation (RE)": {
+ "account_number": "135"
+ },
+ "R\u00e9sultat financier (RF)": {
+ "account_number": "136"
+ },
+ "R\u00e9sultat des activit\u00e9s ordinaires (RAO)": {
+ "account_number": "137"
+ },
+ "R\u00e9sultat hors activit\u00e9s ordinaires (RHAO)": {
+ "R\u00e9sultat de fusion": {
+ "account_number": "1381"
+ },
+ "R\u00e9sultat d\u2019apport partiel d\u2019actif": {
+ "account_number": "1382"
+ },
+ "R\u00e9sultat de scission": {
+ "account_number": "1383"
+ },
+ "R\u00e9sultat de liquidation": {
+ "account_number": "1384"
+ },
+ "account_number": "138"
+ },
+ "R\u00e9sultat net : perte": {
+ "account_number": "139"
+ },
+ "account_number": "13"
+ },
+ "Subventions d\u2019investissement": {
+ "Subventions d\u2019\u00e9quipement": {
+ "\u00c9tat": {
+ "account_number": "1411"
+ },
+ "R\u00e9gions": {
+ "account_number": "1412"
+ },
+ "D\u00e9partements": {
+ "account_number": "1413"
+ },
+ "Communes et collectivit\u00e9s publiques d\u00e9centralis\u00e9es": {
+ "account_number": "1414"
+ },
+ "Entit\u00e9s publiques ou mixtes": {
+ "account_number": "1415"
+ },
+ "Entit\u00e9s et organismes priv\u00e9s": {
+ "account_number": "1416"
+ },
+ "Organismes internationaux": {
+ "account_number": "1417"
+ },
+ "Autres": {
+ "account_number": "1418"
+ },
+ "account_number": "141"
+ },
+ "Autres subventions d\u2019investissement": {
+ "account_number": "148"
+ },
+ "account_number": "14"
+ },
+ "Provisions r\u00e9glement\u00e9es et fonds assimil\u00e9s": {
+ "Amortissements d\u00e9rogatoires": {
+ "account_number": "151"
+ },
+ "Plus-values de cession \u00e0 r\u00e9investir": {
+ "account_number": "152"
+ },
+ "Fonds r\u00e9glement\u00e9s": {
+ "Fonds National": {
+ "account_number": "1531"
+ },
+ "Pr\u00e9l\u00e8vement pour le Budget": {
+ "account_number": "1532"
+ },
+ "account_number": "153"
+ },
+ "Provisions sp\u00e9ciales de r\u00e9\u00e9valuation": {
+ "account_number": "154"
+ },
+ "Provisions r\u00e9glement\u00e9es relatives aux immobilisations": {
+ "Reconstitution des gisements miniers et p\u00e9troliers": {
+ "account_number": "1551"
+ },
+ "account_number": "155"
+ },
+ "Provisions r\u00e9glement\u00e9es relatives aux stocks": {
+ "Hausse de prix": {
+ "account_number": "1561"
+ },
+ "Fluctuation des cours": {
+ "account_number": "1562"
+ },
+ "account_number": "156"
+ },
+ "Provisions pour investissement": {
+ "account_number": "157"
+ },
+ "Autres provisions et fonds r\u00e9glement\u00e9s": {
+ "account_number": "158"
+ },
+ "account_number": "15"
+ },
+ "Emprunts et dettes assimil\u00e9es": {
+ "Emprunts obligataires": {
+ "Emprunts obligataires ordinaires": {
+ "account_number": "1611"
+ },
+ "Emprunts obligataires convertibles en actions": {
+ "account_number": "1612"
+ },
+ "Emprunts obligataires remboursables en actions": {
+ "account_number": "1613"
+ },
+ "Autres emprunts obligataires": {
+ "account_number": "1618"
+ },
+ "account_number": "161"
+ },
+ "Emprunts et dettes aupr\u00e8s des \u00e9tablissements de cr\u00e9dit": {
+ "account_number": "162"
+ },
+ "Avances re\u00e7ues de l\u2019\u00c9tat": {
+ "account_number": "163"
+ },
+ "Avances re\u00e7ues et comptes courants bloqu\u00e9s": {
+ "account_number": "164"
+ },
+ "D\u00e9p\u00f4ts et cautionnements re\u00e7us": {
+ "D\u00e9p\u00f4ts": {
+ "account_number": "1651"
+ },
+ "Cautionnements": {
+ "account_number": "1652"
+ },
+ "account_number": "165"
+ },
+ "Int\u00e9r\u00eats courus": {
+ "Sur emprunts obligataires": {
+ "account_number": "1661"
+ },
+ "Sur emprunts et dettes aupr\u00e8s des \u00e9tablissements de cr\u00e9dit": {
+ "account_number": "1662"
+ },
+ "Sur avances re\u00e7ues de l\u2019\u00c9tat": {
+ "account_number": "1663"
+ },
+ "Sur avances re\u00e7ues et comptes courants bloqu\u00e9s": {
+ "account_number": "1664"
+ },
+ "Sur d\u00e9p\u00f4ts et cautionnements re\u00e7us": {
+ "account_number": "1665"
+ },
+ "Sur avances assorties de conditions particuli\u00e8res": {
+ "account_number": "1667"
+ },
+ "Sur autres emprunts et dettes": {
+ "account_number": "1668"
+ },
+ "account_number": "166"
+ },
+ "Avances assorties de conditions particuli\u00e8res": {
+ "Avances bloqu\u00e9es pour augmentation du capital": {
+ "account_number": "1671"
+ },
+ "Avances conditionn\u00e9es par l\u2019\u00c9tat": {
+ "account_number": "1672"
+ },
+ "Avances conditionn\u00e9es par les autres organismes africains": {
+ "account_number": "1673"
+ },
+ "Avances conditionn\u00e9es par les organismes internationaux": {
+ "account_number": "1674"
+ },
+ "account_number": "167"
+ },
+ "Autres emprunts et dettes": {
+ "Rentes viag\u00e8res capitalis\u00e9es": {
+ "account_number": "1681"
+ },
+ "Billets de fonds": {
+ "account_number": "1682"
+ },
+ "Dettes cons\u00e9cutives \u00e0 des titres emprunt\u00e9s": {
+ "account_number": "1683"
+ },
+ "Emprunts participatifs": {
+ "account_number": "1684"
+ },
+ "Participation des travailleurs aux b\u00e9n\u00e9fices": {
+ "account_number": "1685"
+ },
+ "Emprunts et dettes contract\u00e9s aupr\u00e8s des autres tiers": {
+ "account_number": "1686"
+ },
+ "account_number": "168"
+ },
+ "account_number": "16"
+ },
+ "Dettes de location acquisition": {
+ "Dettes de location acquisition / cr\u00e9dit bail immobilier": {
+ "account_number": "172"
+ },
+ "Dettes de location acquisition / cr\u00e9dit bail mobilier": {
+ "account_number": "173"
+ },
+ "Dettes de location acquisition / location de vente": {
+ "account_number": "174"
+ },
+ "Int\u00e9r\u00eats courus": {
+ "Sur dettes de location acquisition / cr\u00e9dit-bail immobilier": {
+ "account_number": "1762"
+ },
+ "Sur dettes de location acquisition / cr\u00e9dit-bail mobilier": {
+ "account_number": "1763"
+ },
+ "Sur dettes de location acquisition / location-vente": {
+ "account_number": "1764"
+ },
+ "Sur autres dettes de location acquisition": {
+ "account_number": "1768"
+ },
+ "account_number": "176"
+ },
+ "Autres dettes de location acquisition": {
+ "account_number": "178"
+ },
+ "account_number": "17"
+ },
+ "Dettes li\u00e9es \u00e0 des participations et comptes de liaison des \u00e9tablissements et soci\u00e9t\u00e9s en participation": {
+ "Dettes li\u00e9es \u00e0 des participations": {
+ "Dettes li\u00e9es \u00e0 des participations (groupe)": {
+ "account_number": "1811"
+ },
+ "Dettes li\u00e9es \u00e0 des participations (hors groupe)": {
+ "account_number": "1812"
+ },
+ "account_number": "181"
+ },
+ "Dettes li\u00e9es \u00e0 des soci\u00e9t\u00e9s en participation": {
+ "account_number": "182"
+ },
+ "Int\u00e9r\u00eats courus sur dettes li\u00e9es \u00e0 des participations": {
+ "account_number": "183"
+ },
+ "Comptes permanents bloqu\u00e9s des \u00e9tablissements et succursales": {
+ "account_number": "184"
+ },
+ "Comptes permanents non bloqu\u00e9s des \u00e9tablissements et succursales": {
+ "account_number": "185"
+ },
+ "Comptes de liaison charges": {
+ "account_number": "186"
+ },
+ "Comptes de liaison produits": {
+ "account_number": "187"
+ },
+ "Comptes de liaison des soci\u00e9t\u00e9s en participation": {
+ "account_number": "188"
+ },
+ "account_number": "18"
+ },
+ "Provisions pour risques et charges": {
+ "Provisions pour litiges": {
+ "account_number": "191"
+ },
+ "Provisions pour garanties donn\u00e9es aux clients": {
+ "account_number": "192"
+ },
+ "Provisions pour pertes sur march\u00e9s \u00e0 ach\u00e8vement futur": {
+ "account_number": "193"
+ },
+ "Provisions pour pertes de change": {
+ "account_number": "194"
+ },
+ "Provisions pour imp\u00f4ts": {
+ "account_number": "195"
+ },
+ "Provisions pour pensions et obligations similaires": {
+ "Provisions pour pensions et obligations similaires engagement de retraite": {
+ "account_number": "1961"
+ },
+ "Actif du r\u00e9gime de retraite": {
+ "account_number": "1962"
+ },
+ "account_number": "196"
+ },
+ "Provisions pour restructuration": {
+ "account_number": "197"
+ },
+ "Autres provisions pour risques et charges": {
+ "Provisions pour amendes et p\u00e9nalit\u00e9s": {
+ "account_number": "1981"
+ },
+ "Provisions pour propre assureur": {
+ "account_number": "1983"
+ },
+ "Provisions pour d\u00e9mant\u00e8lement et remise en \u00e9tat": {
+ "account_number": "1984"
+ },
+ "Provisions pour droits \u00e0 r\u00e9duction ou avantage en nature (ch\u00e8ques cadeau, cartes de fid\u00e9lit\u00e9...)": {
+ "account_number": "1985"
+ },
+ "Provisions pour divers risques et charges": {
+ "account_number": "1988"
+ },
+ "account_number": "198"
+ },
+ "account_number": "19"
+ },
+ "root_type": "Equity",
+ "account_number": "1"
+ },
+ "Comptes d\u2019actif immobilis\u00e9": {
+ "Immobilisations incorporelles": {
+ "account_type": "Fixed Asset",
+ "Frais de d\u00e9veloppement": {
+ "account_type": "Fixed Asset",
+ "account_number": "211"
+ },
+ "Brevets, licences, concessions et droits similaires": {
+ "account_type": "Fixed Asset",
+ "Brevets": {
+ "account_type": "Fixed Asset",
+ "account_number": "2121"
+ },
+ "Licences": {
+ "account_type": "Fixed Asset",
+ "account_number": "2122"
+ },
+ "Concessions de service public": {
+ "account_type": "Fixed Asset",
+ "account_number": "2123"
+ },
+ "Autres concessions et droits similaires": {
+ "account_type": "Fixed Asset",
+ "account_number": "2128"
+ },
+ "account_number": "212"
+ },
+ "Logiciels et sites internet": {
+ "account_type": "Fixed Asset",
+ "Logiciels": {
+ "account_type": "Fixed Asset",
+ "account_number": "2131"
+ },
+ "Sites internet": {
+ "account_type": "Fixed Asset",
+ "account_number": "2132"
+ },
+ "account_number": "213"
+ },
+ "Marques": {
+ "account_type": "Fixed Asset",
+ "account_number": "214"
+ },
+ "Fonds commercial": {
+ "account_type": "Fixed Asset",
+ "account_number": "215"
+ },
+ "Droit au bail": {
+ "account_type": "Fixed Asset",
+ "account_number": "216"
+ },
+ "Investissements de cr\u00e9ation": {
+ "account_type": "Fixed Asset",
+ "account_number": "217"
+ },
+ "Autres droits et valeurs incorporels": {
+ "account_type": "Fixed Asset",
+ "Frais de prospection et d\u2019\u00e9valuation de ressources min\u00e9rales": {
+ "account_type": "Fixed Asset",
+ "account_number": "2181"
+ },
+ "Co\u00fbts d\u2019obtention du contrat": {
+ "account_type": "Fixed Asset",
+ "account_number": "2182"
+ },
+ "Fichiers clients, notices, titres de journaux et magazines": {
+ "account_type": "Fixed Asset",
+ "account_number": "2183"
+ },
+ "Co\u00fbts des franchises": {
+ "account_type": "Fixed Asset",
+ "account_number": "2184"
+ },
+ "Divers droits et valeurs incorporelles": {
+ "account_type": "Fixed Asset",
+ "account_number": "2188"
+ },
+ "account_number": "218"
+ },
+ "Immobilisations incorporelles en cours": {
+ "account_type": "Fixed Asset",
+ "Frais de d\u00e9veloppement": {
+ "account_type": "Fixed Asset",
+ "account_number": "2191"
+ },
+ "Logiciels et internet": {
+ "account_type": "Fixed Asset",
+ "account_number": "2193"
+ },
+ "Autres droits et valeurs incorporels": {
+ "account_type": "Fixed Asset",
+ "account_number": "2198"
+ },
+ "account_number": "219"
+ },
+ "account_number": "21"
+ },
+ "Terrains": {
+ "account_type": "Fixed Asset",
+ "Terrains agricoles et forestiers": {
+ "account_type": "Fixed Asset",
+ "Terrains d\u2019exploitation agricole": {
+ "account_type": "Fixed Asset",
+ "account_number": "2211"
+ },
+ "Terrains d\u2019exploitation foresti\u00e8re": {
+ "account_type": "Fixed Asset",
+ "account_number": "2212"
+ },
+ "Autres terrains": {
+ "account_type": "Fixed Asset",
+ "account_number": "2218"
+ },
+ "account_number": "221"
+ },
+ "Terrains nus": {
+ "account_type": "Fixed Asset",
+ "Terrains \u00e0 b\u00e2tir": {
+ "account_type": "Fixed Asset",
+ "account_number": "2221"
+ },
+ "Autres terrains nus": {
+ "account_type": "Fixed Asset",
+ "account_number": "2228"
+ },
+ "account_number": "222"
+ },
+ "Terrains b\u00e2tis": {
+ "account_type": "Fixed Asset",
+ "Pour b\u00e2timents industriels et agricoles": {
+ "account_type": "Fixed Asset",
+ "account_number": "2231"
+ },
+ "Pour b\u00e2timents administratifs et commerciaux": {
+ "account_type": "Fixed Asset",
+ "account_number": "2232"
+ },
+ "Pour b\u00e2timents affect\u00e9s aux autres op\u00e9rations professionnelles": {
+ "account_type": "Fixed Asset",
+ "account_number": "2234"
+ },
+ "Pour b\u00e2timents affect\u00e9s aux autres op\u00e9rations non professionnelles": {
+ "account_type": "Fixed Asset",
+ "account_number": "2235"
+ },
+ "Autres terrains b\u00e2tis": {
+ "account_type": "Fixed Asset",
+ "account_number": "2238"
+ },
+ "account_number": "223"
+ },
+ "Travaux de mise en valeur des terrains": {
+ "account_type": "Fixed Asset",
+ "Plantation d\u2019arbres et d\u2019arbustes": {
+ "account_type": "Fixed Asset",
+ "account_number": "2241"
+ },
+ "Am\u00e9liorations du fonds": {
+ "account_type": "Fixed Asset",
+ "account_number": "2245"
+ },
+ "Autres travaux": {
+ "account_type": "Fixed Asset",
+ "account_number": "2248"
+ },
+ "account_number": "224"
+ },
+ "Terrains de carri\u00e8res tr\u00e9fonds": {
+ "account_type": "Fixed Asset",
+ "Carri\u00e8res": {
+ "account_type": "Fixed Asset",
+ "account_number": "2251"
+ },
+ "account_number": "225"
+ },
+ "Terrains am\u00e9nag\u00e9s": {
+ "account_type": "Fixed Asset",
+ "Parkings": {
+ "account_type": "Fixed Asset",
+ "account_number": "2261"
+ },
+ "account_number": "226"
+ },
+ "Terrains mis en concession": {
+ "account_type": "Fixed Asset",
+ "account_number": "227"
+ },
+ "Autres terrains": {
+ "account_type": "Fixed Asset",
+ "Terrains immeubles de placement": {
+ "account_type": "Fixed Asset",
+ "account_number": "2281"
+ },
+ "Terrains des logements affect\u00e9s au personnel": {
+ "account_type": "Fixed Asset",
+ "account_number": "2285"
+ },
+ "Terrains de location acquisition": {
+ "account_type": "Fixed Asset",
+ "account_number": "2286"
+ },
+ "Divers terrains": {
+ "account_type": "Fixed Asset",
+ "account_number": "2288"
+ },
+ "account_number": "228"
+ },
+ "Am\u00e9nagements de terrains en cours": {
+ "account_type": "Fixed Asset",
+ "Terrains agricoles et forestiers": {
+ "account_type": "Fixed Asset",
+ "account_number": "2291"
+ },
+ "Terrains nus": {
+ "account_type": "Fixed Asset",
+ "account_number": "2292"
+ },
+ "Terrains de carri\u00e8res tr\u00e9fonds": {
+ "account_type": "Fixed Asset",
+ "account_number": "2295"
+ },
+ "Autres terrains": {
+ "account_type": "Fixed Asset",
+ "account_number": "2298"
+ },
+ "account_number": "229"
+ },
+ "account_number": "22"
+ },
+ "B\u00e2timents, installations techniques et agencements": {
+ "B\u00e2timents industriels, agricoles, administratifs et commerciaux sur sol propre": {
+ "B\u00e2timents industriels": {
+ "account_number": "2311"
+ },
+ "B\u00e2timents agricoles": {
+ "account_number": "2312"
+ },
+ "B\u00e2timents administratifs et commerciaux": {
+ "account_number": "2313"
+ },
+ "B\u00e2timents affect\u00e9s au logement du personnel": {
+ "account_number": "2314"
+ },
+ "B\u00e2timents immeubles de placement": {
+ "account_number": "2315"
+ },
+ "B\u00e2timents de location acquisition": {
+ "account_number": "2316"
+ },
+ "account_number": "231"
+ },
+ "B\u00e2timents industriels, agricoles, administratifs et commerciaux sur sol d\u2019autrui": {
+ "B\u00e2timents industriels": {
+ "account_number": "2321"
+ },
+ "B\u00e2timents agricoles": {
+ "account_number": "2322"
+ },
+ "B\u00e2timents administratifs et commerciaux": {
+ "account_number": "2323"
+ },
+ "B\u00e2timents affect\u00e9s au logement du personnel": {
+ "account_number": "2324"
+ },
+ "B\u00e2timents immeubles de placement": {
+ "account_number": "2325"
+ },
+ "B\u00e2timents de location acquisition": {
+ "account_number": "2326"
+ },
+ "account_number": "232"
+ },
+ "Ouvrages d\u2019infrastructure": {
+ "Voies de terre": {
+ "account_number": "2331"
+ },
+ "Voies de fer": {
+ "account_number": "2332"
+ },
+ "Voies d\u2019eau": {
+ "account_number": "2333"
+ },
+ "Barrages, Digues": {
+ "account_number": "2334"
+ },
+ "Pistes d\u2019a\u00e9rodrome": {
+ "account_number": "2335"
+ },
+ "Autres ouvrages d\u2019infrastructures": {
+ "account_number": "2338"
+ },
+ "account_number": "233"
+ },
+ "Am\u00e9nagements, agencements et installations techniques": {
+ "Installations complexes sp\u00e9cialis\u00e9es sur sol propre": {
+ "account_number": "2341"
+ },
+ "Installations complexes sp\u00e9cialis\u00e9es sur sol d\u2019autrui": {
+ "account_number": "2342"
+ },
+ "Installations \u00e0 caract\u00e8re sp\u00e9cifique sur sol propre": {
+ "account_number": "2343"
+ },
+ "Installations \u00e0 caract\u00e8re sp\u00e9cifique sur sol d\u2019autrui": {
+ "account_number": "2344"
+ },
+ "Am\u00e9nagements et agencements des b\u00e2timents": {
+ "account_number": "2345"
+ },
+ "account_number": "234"
+ },
+ "Am\u00e9nagements de bureaux": {
+ "Installations g\u00e9n\u00e9rales": {
+ "account_number": "2351"
+ },
+ "Autres am\u00e9nagements de bureaux": {
+ "account_number": "2358"
+ },
+ "account_number": "235"
+ },
+ "B\u00e2timents industriels, agricoles et commerciaux mis en concession": {
+ "account_number": "237"
+ },
+ "Autres installations et agencements": {
+ "account_number": "238"
+ },
+ "B\u00e2timents am\u00e9nagements, agencements et installations en cours": {
+ "B\u00e2timents en cours": {
+ "account_number": "2391"
+ },
+ "Installations en cours": {
+ "account_number": "2392"
+ },
+ "Ouvrages d\u2019infrastructure en cours": {
+ "account_number": "2393"
+ },
+ "Am\u00e9nagements et agencements et installations techniques en cours": {
+ "account_number": "2394"
+ },
+ "Am\u00e9nagements de bureaux en cours": {
+ "account_number": "2395"
+ },
+ "Autres installations et agencements en cours": {
+ "account_number": "2398"
+ },
+ "account_number": "239"
+ },
+ "account_number": "23"
+ },
+ "Mat\u00e9riel, mobilier et actifs biologiques": {
+ "Mat\u00e9riel et outillage industriel et commercial": {
+ "Mat\u00e9riel industriel": {
+ "account_number": "2411"
+ },
+ "Outillage industriel": {
+ "account_number": "2412"
+ },
+ "Mat\u00e9riel commercial": {
+ "account_number": "2413"
+ },
+ "Outillage commercial": {
+ "account_number": "2414"
+ },
+ "Mat\u00e9riel & outillage industriel et commercial de location-acquisition": {
+ "account_number": "2416"
+ },
+ "account_number": "241"
+ },
+ "Mat\u00e9riel et outillage agricole": {
+ "Mat\u00e9riel agricole": {
+ "account_number": "2421"
+ },
+ "Outillage agricole": {
+ "account_number": "2422"
+ },
+ "Mat\u00e9riel & outillage agricole de location-acquisition": {
+ "account_number": "2426"
+ },
+ "account_number": "242"
+ },
+ "Mat\u00e9riel d\u2019emballage r\u00e9cup\u00e9rable et identifiable": {
+ "account_number": "243"
+ },
+ "Mat\u00e9riel et mobilier": {
+ "Mat\u00e9riel de bureau": {
+ "account_number": "2441"
+ },
+ "Mat\u00e9riel informatique": {
+ "account_number": "2442"
+ },
+ "Mat\u00e9riel bureautique": {
+ "account_number": "2443"
+ },
+ "Mobilier de bureau": {
+ "account_number": "2444"
+ },
+ "Mat\u00e9riel et mobilier immeubles de placement": {
+ "account_number": "2445"
+ },
+ "Mat\u00e9riel et mobilier de location acquisition": {
+ "account_number": "2446"
+ },
+ "Mat\u00e9riel et mobilier des logements du personnel": {
+ "account_number": "2447"
+ },
+ "account_number": "244"
+ },
+ "Mat\u00e9riel de transport": {
+ "Mat\u00e9riel automobile": {
+ "account_number": "2451"
+ },
+ "Mat\u00e9riel ferroviaire": {
+ "account_number": "2452"
+ },
+ "Mat\u00e9riel fluvial, lagunaire": {
+ "account_number": "2453"
+ },
+ "Mat\u00e9riel naval": {
+ "account_number": "2454"
+ },
+ "Mat\u00e9riel a\u00e9rien": {
+ "account_number": "2455"
+ },
+ "Mat\u00e9riel de transport de location-acquisition": {
+ "account_number": "2456"
+ },
+ "Mat\u00e9riel hippomobile": {
+ "account_number": "2457"
+ },
+ "Autres mat\u00e9riels de transport": {
+ "account_number": "2458"
+ },
+ "account_number": "245"
+ },
+ "Actifs biologiques": {
+ "Cheptel, animaux de trait": {
+ "account_number": "2461"
+ },
+ "Cheptel, animaux reproducteurs": {
+ "account_number": "2462"
+ },
+ "Animaux de garde": {
+ "account_number": "2463"
+ },
+ "Plantations agricoles": {
+ "account_number": "2465"
+ },
+ "Autres actifs biologiques": {
+ "account_number": "2468"
+ },
+ "account_number": "246"
+ },
+ "Agencements, am\u00e9nagements du mat\u00e9riel et actifs biologiques": {
+ "Agencements et am\u00e9nagements du mat\u00e9riel": {
+ "account_number": "2471"
+ },
+ "Agencements et am\u00e9nagements des actifs biologiques": {
+ "account_number": "2472"
+ },
+ "Autres agencements, am\u00e9nagements du mat\u00e9riel et actifs biologiques": {
+ "account_number": "2478"
+ },
+ "account_number": "247"
+ },
+ "Autres mat\u00e9riels et mobiliers": {
+ "Collections et \u0153uvres d\u2019art": {
+ "account_number": "2481"
+ },
+ "Divers mat\u00e9riels mobiliers": {
+ "account_number": "2488"
+ },
+ "account_number": "248"
+ },
+ "Mat\u00e9riels et actifs biologiques en cours": {
+ "Mat\u00e9riel et outillage industriel et commercial": {
+ "account_number": "2491"
+ },
+ "Mat\u00e9riel et outillage agricole": {
+ "account_number": "2492"
+ },
+ "Mat\u00e9riel d\u2019emballage r\u00e9cup\u00e9rable et identifiable": {
+ "account_number": "2493"
+ },
+ "Mat\u00e9riel et mobilier de bureau": {
+ "account_number": "2494"
+ },
+ "Mat\u00e9riel de transport": {
+ "account_number": "2495"
+ },
+ "Actifs biologiques": {
+ "account_number": "2496"
+ },
+ "Agencements am\u00e9nagements du mat\u00e9riel et actifs biologiques": {
+ "account_number": "2497"
+ },
+ "Autres mat\u00e9riels et actifs biologiques en cours": {
+ "account_number": "2498"
+ },
+ "account_number": "249"
+ },
+ "account_number": "24"
+ },
+ "Avances et acomptes vers\u00e9s sur immobilisations": {
+ "Avances et acomptes vers\u00e9s sur immobilisations incorporelles": {
+ "account_number": "251"
+ },
+ "Avances et acomptes vers\u00e9s sur immobilisations corporelles": {
+ "account_number": "252"
+ },
+ "account_number": "25"
+ },
+ "Titres de participation": {
+ "Titres de participation dans des soci\u00e9t\u00e9s sous contr\u00f4le exclusif": {
+ "account_number": "261"
+ },
+ "Titres de participation dans des soci\u00e9t\u00e9s sous contr\u00f4le conjoint": {
+ "account_number": "262"
+ },
+ "Titres de participation dans des soci\u00e9t\u00e9s conf\u00e9rant une influence notable": {
+ "account_number": "263"
+ },
+ "Participations dans des organismes professionnels": {
+ "account_number": "265"
+ },
+ "Parts dans des groupements d\u2019int\u00e9r\u00eat \u00e9conomique (GIE)": {
+ "account_number": "266"
+ },
+ "Autres titres de participation": {
+ "account_number": "268"
+ },
+ "account_number": "26"
+ },
+ "Autres immobilisations financi\u00e8res": {
+ "Pr\u00eats et cr\u00e9ances": {
+ "Pr\u00eats participatifs": {
+ "account_number": "2711"
+ },
+ "Pr\u00eats aux associ\u00e9s": {
+ "account_number": "2712"
+ },
+ "Billets de fonds": {
+ "account_number": "2713"
+ },
+ "Titres pr\u00eat\u00e9s": {
+ "account_number": "2714"
+ },
+ "Autres pr\u00eats et cr\u00e9ances": {
+ "account_number": "2718"
+ },
+ "account_number": "271"
+ },
+ "Pr\u00eats au personnel": {
+ "Pr\u00eats immobiliers": {
+ "account_number": "2721"
+ },
+ "Pr\u00eats mobiliers et d\u2019installation": {
+ "account_number": "2722"
+ },
+ "Autres pr\u00eats au personnel": {
+ "account_number": "2728"
+ },
+ "account_number": "272"
+ },
+ "Cr\u00e9ances sur l\u2019\u00c9tat": {
+ "Retenues de garantie": {
+ "account_number": "2731"
+ },
+ "Fonds r\u00e9glement\u00e9": {
+ "account_number": "2733"
+ },
+ "Cr\u00e9ances sur le conc\u00e9dant": {
+ "account_number": "2734"
+ },
+ "Autres cr\u00e9ances sur l\u2019\u00c9tat": {
+ "account_number": "2738"
+ },
+ "account_number": "273"
+ },
+ "Titres immobilis\u00e9s": {
+ "Titres immobilis\u00e9s de l\u2019activit\u00e9 de portefeuille (TIAP)": {
+ "account_number": "2741"
+ },
+ "Titres participatifs": {
+ "account_number": "2742"
+ },
+ "Certificats d\u2019investissement": {
+ "account_number": "2743"
+ },
+ "Parts de fonds commun de placement (FCP)": {
+ "account_number": "2744"
+ },
+ "Obligations": {
+ "account_number": "2745"
+ },
+ "Actions ou parts propres": {
+ "account_number": "2746"
+ },
+ "Autres titres immobilis\u00e9s": {
+ "account_number": "2748"
+ },
+ "account_number": "274"
+ },
+ "D\u00e9p\u00f4ts et cautionnements vers\u00e9s": {
+ "D\u00e9p\u00f4ts pour loyers d\u2019avance": {
+ "account_number": "2751"
+ },
+ "D\u00e9p\u00f4ts pour l\u2019\u00e9lectricit\u00e9": {
+ "account_number": "2752"
+ },
+ "D\u00e9p\u00f4ts pour l\u2019eau": {
+ "account_number": "2753"
+ },
+ "D\u00e9p\u00f4ts pour le gaz": {
+ "account_number": "2754"
+ },
+ "D\u00e9p\u00f4ts pour le t\u00e9l\u00e9phone, le t\u00e9lex, la t\u00e9l\u00e9copie": {
+ "account_number": "2755"
+ },
+ "Cautionnements sur march\u00e9s publics": {
+ "account_number": "2756"
+ },
+ "Cautionnements sur autres op\u00e9rations": {
+ "account_number": "2757"
+ },
+ "Autres d\u00e9p\u00f4ts et cautionnements": {
+ "account_number": "2758"
+ },
+ "account_number": "275"
+ },
+ "Int\u00e9r\u00eats courus": {
+ "Pr\u00eats et cr\u00e9ances non commerciales": {
+ "account_number": "2761"
+ },
+ "Pr\u00eats au personnel": {
+ "account_number": "2762"
+ },
+ "Cr\u00e9ances sur l\u2019\u00c9tat": {
+ "account_number": "2763"
+ },
+ "Titres immobilis\u00e9s": {
+ "account_number": "2764"
+ },
+ "D\u00e9p\u00f4ts et cautionnements vers\u00e9s": {
+ "account_number": "2765"
+ },
+ "Cr\u00e9ances rattach\u00e9es \u00e0 des participations": {
+ "account_number": "2767"
+ },
+ "Immobilisations financi\u00e8res diverses": {
+ "account_number": "2768"
+ },
+ "account_number": "276"
+ },
+ "Cr\u00e9ances rattach\u00e9es \u00e0 des participations et avances \u00e0 des GIE": {
+ "Cr\u00e9ances rattach\u00e9es \u00e0 des participations (groupe)": {
+ "account_number": "2771"
+ },
+ "Cr\u00e9ances rattach\u00e9es \u00e0 des participations (hors groupe)": {
+ "account_number": "2772"
+ },
+ "Cr\u00e9ances rattach\u00e9es \u00e0 des soci\u00e9t\u00e9s en participation": {
+ "account_number": "2773"
+ },
+ "Avances \u00e0 des Groupements d\u2019int\u00e9r\u00eat \u00e9conomique (GIE)": {
+ "account_number": "2774"
+ },
+ "account_number": "277"
+ },
+ "Immobilisations financi\u00e8res diverses": {
+ "Cr\u00e9ances diverses groupe": {
+ "account_number": "2781"
+ },
+ "Cr\u00e9ances diverses hors groupe": {
+ "account_number": "2782"
+ },
+ "Banques d\u00e9p\u00f4ts \u00e0 terme": {
+ "account_number": "2784"
+ },
+ "Or et m\u00e9taux pr\u00e9cieux": {
+ "account_number": "2785"
+ },
+ "Autres immobilisations financi\u00e8res": {
+ "account_number": "2788"
+ },
+ "account_number": "278"
+ },
+ "account_number": "27"
+ },
+ "Amortissements": {
+ "account_type": "Accumulated Depreciation",
+ "Amortissements des immobilisations corporelles": {
+ "account_type": "Accumulated Depreciation",
+ "Amortissements des frais de d\u00e9veloppement": {
+ "account_type": "Accumulated Depreciation",
+ "account_number": "2811"
+ },
+ "Amortissements des brevets, licences, concessions et droits similaires": {
+ "account_type": "Accumulated Depreciation",
+ "account_number": "2812"
+ },
+ "Amortissements des logiciels et sites internet": {
+ "account_type": "Accumulated Depreciation",
+ "account_number": "2813"
+ },
+ "Amortissements des marques": {
+ "account_type": "Accumulated Depreciation",
+ "account_number": "2814"
+ },
+ "Amortissements du fonds commercial": {
+ "account_type": "Accumulated Depreciation",
+ "account_number": "2815"
+ },
+ "Amortissements du droit au bail": {
+ "account_type": "Accumulated Depreciation",
+ "account_number": "2816"
+ },
+ "Amortissements des investissements de cr\u00e9ation": {
+ "account_type": "Accumulated Depreciation",
+ "account_number": "2817"
+ },
+ "Amortissements des autres droits et valeurs incorporels": {
+ "account_type": "Accumulated Depreciation",
+ "account_number": "2818"
+ },
+ "account_number": "281"
+ },
+ "Amortissements des terrains": {
+ "Amortissements des travaux de mise en valeur des terrains": {
+ "account_number": "2824"
+ },
+ "account_number": "282"
+ },
+ "Amortissements des b\u00e2timents, installations techniques et agencements": {
+ "Amortissements des b\u00e2timents industriels, agricoles, administratifs et commerciaux sur sol propre": {
+ "account_number": "2831"
+ },
+ "Amortissements des b\u00e2timents industriels, agricoles, administratifs et commerciaux sur sol d\u2019autrui": {
+ "account_number": "2832"
+ },
+ "Amortissements des ouvrages d\u2019infrastructure": {
+ "account_number": "2833"
+ },
+ "Amortissements des am\u00e9nagements, agencements et installations techniques": {
+ "account_number": "2834"
+ },
+ "Amortissements des am\u00e9nagements de bureaux": {
+ "account_number": "2835"
+ },
+ "Amortissements des b\u00e2timents industriels, agricoles et commerciaux mis en concession": {
+ "account_number": "2837"
+ },
+ "Amortissements des autres installations et agencements": {
+ "account_number": "2838"
+ },
+ "account_number": "283"
+ },
+ "Amortissements du mat\u00e9riel": {
+ "Amortissements du mat\u00e9riel et outillage industriel et commercial": {
+ "account_number": "2841"
+ },
+ "Amortissements du mat\u00e9riel et outillage agricole": {
+ "account_number": "2842"
+ },
+ "Amortissements du mat\u00e9riel d\u2019emballage r\u00e9cup\u00e9rable et identifiable": {
+ "account_number": "2843"
+ },
+ "Amortissements du mat\u00e9riel et mobilier": {
+ "account_number": "2844"
+ },
+ "Amortissements du mat\u00e9riel de transport": {
+ "account_number": "2845"
+ },
+ "Amortissements des actifs biologiques": {
+ "account_number": "2846"
+ },
+ "Amortissements des agencements et am\u00e9nagements du mat\u00e9riel et des actifs biologiques": {
+ "account_number": "2847"
+ },
+ "Amortissements des autres mat\u00e9riels": {
+ "account_number": "2848"
+ },
+ "account_number": "284"
+ },
+ "account_number": "28"
+ },
+ "D\u00e9pr\u00e9ciations des immobilisations": {
+ "D\u00e9pr\u00e9ciations des immobilisations incorporelles": {
+ "D\u00e9pr\u00e9ciations des frais de d\u00e9veloppement": {
+ "account_number": "2911"
+ },
+ "D\u00e9pr\u00e9ciations des brevets, licences, concessions et droits similaires": {
+ "account_number": "2912"
+ },
+ "D\u00e9pr\u00e9ciations des logiciels et sites internet": {
+ "account_number": "2913"
+ },
+ "D\u00e9pr\u00e9ciations des marques": {
+ "account_number": "2914"
+ },
+ "D\u00e9pr\u00e9ciations du fonds commercial": {
+ "account_number": "2915"
+ },
+ "D\u00e9pr\u00e9ciations du droit au bail": {
+ "account_number": "2916"
+ },
+ "D\u00e9pr\u00e9ciations des investissements de cr\u00e9ation": {
+ "account_number": "2917"
+ },
+ "D\u00e9pr\u00e9ciations des autres droits et valeurs incorporels": {
+ "account_number": "2918"
+ },
+ "D\u00e9pr\u00e9ciations des immobilisations incorporelles en cours": {
+ "account_number": "2919"
+ },
+ "account_number": "291"
+ },
+ "D\u00e9pr\u00e9ciations des terrains": {
+ "D\u00e9pr\u00e9ciations des terrains agricoles et forestiers": {
+ "account_number": "2921"
+ },
+ "D\u00e9pr\u00e9ciations des terrains nus": {
+ "account_number": "2922"
+ },
+ "D\u00e9pr\u00e9ciations des terrains b\u00e2tis": {
+ "account_number": "2923"
+ },
+ "D\u00e9pr\u00e9ciations des travaux de mise en valeur des terrains": {
+ "account_number": "2924"
+ },
+ "D\u00e9pr\u00e9ciations des terrains de gisement": {
+ "account_number": "2925"
+ },
+ "D\u00e9pr\u00e9ciations des terrains am\u00e9nag\u00e9s": {
+ "account_number": "2926"
+ },
+ "D\u00e9pr\u00e9ciations des terrains mis en concession": {
+ "account_number": "2927"
+ },
+ "D\u00e9pr\u00e9ciations des autres terrains": {
+ "account_number": "2928"
+ },
+ "D\u00e9pr\u00e9ciations des am\u00e9nagements de terrains en cours": {
+ "account_number": "2929"
+ },
+ "account_number": "292"
+ },
+ "D\u00e9pr\u00e9ciations des b\u00e2timents, installations techniques et agencements": {
+ "D\u00e9pr\u00e9ciations des b\u00e2timents industriels, agricoles, administratifs et commerciaux sur sol propre": {
+ "account_number": "2931"
+ },
+ "D\u00e9pr\u00e9ciations des b\u00e2timents industriels, agricoles, administratifs et commerciaux sur sol d\u2019autrui": {
+ "account_number": "2932"
+ },
+ "D\u00e9pr\u00e9ciations des ouvrages d\u2019infrastructures": {
+ "account_number": "2933"
+ },
+ "D\u00e9pr\u00e9ciations des am\u00e9nagements, agencements et installations techniques": {
+ "account_number": "2934"
+ },
+ "D\u00e9pr\u00e9ciations des am\u00e9nagements de bureaux": {
+ "account_number": "2935"
+ },
+ "D\u00e9pr\u00e9ciations des b\u00e2timents industriels, agricoles et commerciaux mis en concession": {
+ "account_number": "2937"
+ },
+ "D\u00e9pr\u00e9ciations des autres installations et agencements": {
+ "account_number": "2938"
+ },
+ "D\u00e9pr\u00e9ciations des b\u00e2timents et installations en cours": {
+ "account_number": "2939"
+ },
+ "account_number": "293"
+ },
+ "D\u00e9pr\u00e9ciations de mat\u00e9riel, du mobilier et de l\u2019actif biologique": {
+ "D\u00e9pr\u00e9ciations du mat\u00e9riel et outillage industriel et commercial": {
+ "account_number": "2941"
+ },
+ "D\u00e9pr\u00e9ciations du mat\u00e9riel et outillage agricole": {
+ "account_number": "2942"
+ },
+ "D\u00e9pr\u00e9ciations du mat\u00e9riel d\u2019emballage r\u00e9cup\u00e9rable et identifiable": {
+ "account_number": "2943"
+ },
+ "D\u00e9pr\u00e9ciations du mat\u00e9riel et mobilier": {
+ "account_number": "2944"
+ },
+ "D\u00e9pr\u00e9ciations du mat\u00e9riel de transport": {
+ "account_number": "2945"
+ },
+ "D\u00e9pr\u00e9ciations des actifs biologiques": {
+ "account_number": "2946"
+ },
+ "D\u00e9pr\u00e9ciations des agencements et am\u00e9nagements du mat\u00e9riel et des actifs biologiques": {
+ "account_number": "2947"
+ },
+ "D\u00e9pr\u00e9ciations des autres mat\u00e9riels": {
+ "account_number": "2948"
+ },
+ "D\u00e9pr\u00e9ciations de mat\u00e9riel en cours": {
+ "account_number": "2949"
+ },
+ "account_number": "294"
+ },
+ "D\u00e9pr\u00e9ciations des avances et acomptes vers\u00e9s sur immobilisations": {
+ "D\u00e9pr\u00e9ciations des avances et acomptes vers\u00e9s sur immobilisations incorporelles": {
+ "account_number": "2951"
+ },
+ "D\u00e9pr\u00e9ciations des avances et acomptes vers\u00e9s sur immobilisations corporelles": {
+ "account_number": "2952"
+ },
+ "account_number": "295"
+ },
+ "D\u00e9pr\u00e9ciations des titres de participation": {
+ "D\u00e9pr\u00e9ciations des titres de participation dans des soci\u00e9t\u00e9s sous contr\u00f4le exclusif": {
+ "account_number": "2961"
+ },
+ "D\u00e9pr\u00e9ciations des titres de participation dans les soci\u00e9t\u00e9s sous contr\u00f4le conjoint": {
+ "account_number": "2962"
+ },
+ "D\u00e9pr\u00e9ciations des titres de participation dans les soci\u00e9t\u00e9s conf\u00e9rant une influence notable": {
+ "account_number": "2963"
+ },
+ "D\u00e9pr\u00e9ciations des participations dans des organismes professionnels": {
+ "account_number": "2965"
+ },
+ "D\u00e9pr\u00e9ciations des parts dans des GIE": {
+ "account_number": "2966"
+ },
+ "D\u00e9pr\u00e9ciations des autres titres de participation": {
+ "account_number": "2968"
+ },
+ "account_number": "296"
+ },
+ "D\u00e9pr\u00e9ciations des autres immobilisations financi\u00e8res": {
+ "D\u00e9pr\u00e9ciations des pr\u00eats et cr\u00e9ances": {
+ "account_number": "2971"
+ },
+ "D\u00e9pr\u00e9ciations des pr\u00eats au personnel": {
+ "account_number": "2972"
+ },
+ "D\u00e9pr\u00e9ciations des cr\u00e9ances sur l\u2019\u00c9tat": {
+ "account_number": "2973"
+ },
+ "D\u00e9pr\u00e9ciations des titres immobilis\u00e9s": {
+ "account_number": "2974"
+ },
+ "D\u00e9pr\u00e9ciations des d\u00e9p\u00f4ts et cautionnements vers\u00e9s": {
+ "account_number": "2975"
+ },
+ "D\u00e9pr\u00e9ciations des cr\u00e9ances rattach\u00e9es \u00e0 des participations et avances \u00e0 des GIE": {
+ "account_number": "2977"
+ },
+ "D\u00e9pr\u00e9ciations des cr\u00e9ances financi\u00e8res diverses": {
+ "account_number": "2978"
+ },
+ "account_number": "297"
+ },
+ "account_number": "29"
+ },
+ "root_type": "Asset",
+ "account_number": "2"
+ },
+ "Comptes de Stocks": {
+ "Marchandises": {
+ "Marchandises A": {
+ "Marchandises A1": {
+ "account_number": "3111"
+ },
+ "Marchandises A2": {
+ "account_number": "3112"
+ },
+ "account_number": "311"
+ },
+ "Marchandises B": {
+ "Marchandises B1": {
+ "account_number": "3121"
+ },
+ "Marchandises B2": {
+ "account_number": "3122"
+ },
+ "account_number": "312"
+ },
+ "Actifs biologiques": {
+ "Animaux": {
+ "account_number": "3131"
+ },
+ "V\u00e9g\u00e9taux": {
+ "account_number": "3132"
+ },
+ "account_number": "313"
+ },
+ "Marchandises hors activit\u00e9s ordinaires (HAO)": {
+ "account_number": "318"
+ },
+ "account_number": "31"
+ },
+ "Mati\u00e8res premi\u00e8res et fournitures li\u00e9es": {
+ "Mati\u00e8res A": {
+ "account_number": "321"
+ },
+ "Mati\u00e8res B": {
+ "account_number": "322"
+ },
+ "Fournitures (A, B)": {
+ "account_number": "323"
+ },
+ "account_number": "32"
+ },
+ "Autres approvisionnements": {
+ "Mati\u00e8res consommables": {
+ "account_number": "331"
+ },
+ "Fournitures d\u2019atelier et d\u2019usine": {
+ "account_number": "332"
+ },
+ "Fournitures de magasin": {
+ "account_number": "333"
+ },
+ "Fournitures de bureau": {
+ "account_number": "334"
+ },
+ "Emballages": {
+ "Emballages perdus": {
+ "account_number": "3351"
+ },
+ "Emballages r\u00e9cup\u00e9rables non identifiables": {
+ "account_number": "3352"
+ },
+ "Emballages \u00e0 usage mixte": {
+ "account_number": "3353"
+ },
+ "Autres emballages": {
+ "account_number": "3358"
+ },
+ "account_number": "335"
+ },
+ "Autres mati\u00e8res": {
+ "account_number": "338"
+ },
+ "account_number": "33"
+ },
+ "Produits en cours": {
+ "Produits en cours": {
+ "Produits en cours P1": {
+ "account_number": "3411"
+ },
+ "Produits en cours P2": {
+ "account_number": "3412"
+ },
+ "account_number": "341"
+ },
+ "Travaux en cours": {
+ "Travaux en cours T1": {
+ "account_number": "3421"
+ },
+ "Travaux en cours T2": {
+ "account_number": "3422"
+ },
+ "account_number": "342"
+ },
+ "Produits interm\u00e9diaires en cours": {
+ "Produits interm\u00e9diaires A": {
+ "account_number": "3431"
+ },
+ "Produits interm\u00e9diaires B": {
+ "account_number": "3432"
+ },
+ "account_number": "343"
+ },
+ "Produits r\u00e9siduels en cours": {
+ "Produits r\u00e9siduels A": {
+ "account_number": "3441"
+ },
+ "Produits r\u00e9siduels B": {
+ "account_number": "3442"
+ },
+ "account_number": "344"
+ },
+ "Actifs biologiques en cours": {
+ "Animaux": {
+ "account_number": "3451"
+ },
+ "V\u00e9g\u00e9taux": {
+ "account_number": "3452"
+ },
+ "account_number": "345"
+ },
+ "account_number": "34"
+ },
+ "Services en cours": {
+ "\u00c9tudes en cours": {
+ "\u00c9tudes en cours E1": {
+ "account_number": "3511"
+ },
+ "\u00c9tudes en cours E2": {
+ "account_number": "3512"
+ },
+ "account_number": "351"
+ },
+ "Prestations de services en cours": {
+ "Prestations de services S1": {
+ "account_number": "3521"
+ },
+ "Prestations de services S2": {
+ "account_number": "3522"
+ }
+ },
+ "account_number": "35"
+ },
+ "Produits finis": {
+ "Produits finis A": {
+ "account_number": "361"
+ },
+ "Produits finis B": {
+ "account_number": "362"
+ },
+ "Actifs biologiques": {
+ "Animaux": {
+ "account_number": "3631"
+ },
+ "V\u00e9g\u00e9taux": {
+ "account_number": "3632"
+ },
+ "Autres stocks (activit\u00e9s annexes)": {
+ "account_number": "3638"
+ },
+ "account_number": "363"
+ },
+ "account_number": "36"
+ },
+ "Produits interm\u00e9diaires et r\u00e9siduels": {
+ "Produits interm\u00e9diaires": {
+ "Produits interm\u00e9diaires A": {
+ "account_number": "3711"
+ },
+ "Produits interm\u00e9diaires B": {
+ "account_number": "3712"
+ },
+ "account_number": "371"
+ },
+ "Produits r\u00e9siduels": {
+ "D\u00e9chets": {
+ "account_number": "3721"
+ },
+ "Rebuts": {
+ "account_number": "3722"
+ },
+ "Mati\u00e8res de R\u00e9cup\u00e9ration": {
+ "account_number": "3723"
+ },
+ "account_number": "372"
+ },
+ "Actifs biologiques": {
+ "Animaux": {
+ "account_number": "3731"
+ },
+ "V\u00e9g\u00e9taux": {
+ "account_number": "3732"
+ },
+ "Autres stocks (activit\u00e9s annexes)": {
+ "account_number": "3738"
+ },
+ "account_number": "373"
+ },
+ "account_number": "37"
+ },
+ "Stocks en cours de route, en consignation ou en d\u00e9p\u00f4t": {
+ "account_type": "Stock",
+ "Marchandises en cours de route": {
+ "account_number": "381"
+ },
+ "Mati\u00e8res premi\u00e8res et fournitures li\u00e9es en cours de route": {
+ "account_number": "382"
+ },
+ "Autres approvisionnements en cours de route": {
+ "account_number": "383"
+ },
+ "Produits finis en cours de route": {
+ "account_number": "386"
+ },
+ "Stock en consignation ou en d\u00e9p\u00f4t": {
+ "Stock en consignation": {
+ "account_number": "3871"
+ },
+ "Stock en d\u00e9p\u00f4t": {
+ "account_number": "3872"
+ },
+ "account_number": "387"
+ },
+ "Stock provenant d\u2019immobilisations mises hors service ou au rebut": {
+ "account_number": "388"
+ },
+ "account_number": "38"
+ },
+ "D\u00e9pr\u00e9ciations des stocks et encours de production": {
+ "D\u00e9pr\u00e9ciations des stocks de marchandises": {
+ "account_number": "391"
+ },
+ "D\u00e9pr\u00e9ciations des stocks de mati\u00e8res premi\u00e8res et fournitures li\u00e9es": {
+ "account_number": "392"
+ },
+ "D\u00e9pr\u00e9ciations des stocks d\u2019autres approvisionnements": {
+ "account_number": "393"
+ },
+ "D\u00e9pr\u00e9ciations des productions en cours": {
+ "account_number": "394"
+ },
+ "D\u00e9pr\u00e9ciations des services en cours": {
+ "account_number": "395"
+ },
+ "D\u00e9pr\u00e9ciations des stocks de produits finis": {
+ "account_number": "396"
+ },
+ "D\u00e9pr\u00e9ciations des stocks de produits interm\u00e9diaires et r\u00e9siduels": {
+ "account_number": "397"
+ },
+ "D\u00e9pr\u00e9ciations des stocks en cours de route, en consignation ou en d\u00e9p\u00f4t": {
+ "account_number": "398"
+ },
+ "account_number": "39"
+ },
+ "root_type": "Asset",
+ "account_number": "3"
+ },
+ "4-Comptes de Tiers (ACTIF)": {
+ "40-Fournisseurs et comptes rattach\u00e9s (ACTIF)": {
+ "Fournisseurs d\u00e9biteurs": {
+ "Fournisseurs Avances et acomptes vers\u00e9s": {
+ "account_number": "4091"
+ },
+ "Fournisseurs Groupe avances et acomptes vers\u00e9s": {
+ "account_number": "4092"
+ },
+ "Fournisseurs Sous-traitants avances et acomptes vers\u00e9s": {
+ "account_number": "4093"
+ },
+ "Fournisseurs Cr\u00e9ances pour emballages et mat\u00e9riels \u00e0 rendre": {
+ "account_number": "4094"
+ },
+ "Fournisseurs Rabais, remises, ristournes et autres avoirs \u00e0 obtenir": {
+ "account_number": "4098"
+ },
+ "account_number": "409"
+ }
+ },
+ "41-Clients et comptes rattach\u00e9s (ACTIF)": {
+ "Clients": {
+ "Clients": {
+ "account_type": "Receivable",
+ "account_number": "4111"
+ },
+ "Clients groupe": {
+ "account_type": "Receivable",
+ "account_number": "4112"
+ },
+ "Clients, \u00c9tat et Collectivit\u00e9s publiques": {
+ "account_type": "Receivable",
+ "account_number": "4114"
+ },
+ "Clients, organismes internationaux": {
+ "account_type": "Receivable",
+ "account_number": "4115"
+ },
+ "Clients, r\u00e9serve de propri\u00e9t\u00e9": {
+ "account_type": "Receivable",
+ "account_number": "4116"
+ },
+ "Client, retenues de garantie": {
+ "account_type": "Receivable",
+ "account_number": "4117"
+ },
+ "Clients, d\u00e9gr\u00e8vement de taxes sur la valeur ajout\u00e9e (TVA)": {
+ "account_type": "Receivable",
+ "account_number": "4118"
+ },
+ "account_type": "Receivable",
+ "account_number": "411"
+ },
+ "Clients, effets \u00e0 recevoir en portefeuille": {
+ "Clients, effets \u00e0 recevoir": {
+ "account_type": "Receivable",
+ "account_number": "4121"
+ },
+ "Clients Groupe, effets \u00e0 recevoir": {
+ "account_type": "Receivable",
+ "account_number": "4122"
+ },
+ "\u00c9tat et Collectivit\u00e9s publiques, effets \u00e0 recevoir": {
+ "account_type": "Receivable",
+ "account_number": "4124"
+ },
+ "Organismes Internationaux, effets \u00e0 recevoir": {
+ "account_type": "Receivable",
+ "account_number": "4125"
+ },
+ "account_type": "Receivable",
+ "account_number": "412"
+ },
+ "Clients, ch\u00e8ques, effets et autres valeurs impay\u00e9es": {
+ "Clients, ch\u00e8ques impay\u00e9s": {
+ "account_type": "Receivable",
+ "account_number": "4131"
+ },
+ "Clients, effets impay\u00e9s": {
+ "account_type": "Receivable",
+ "account_number": "4132"
+ },
+ "Clients, cartes de cr\u00e9dit impay\u00e9es": {
+ "account_type": "Receivable",
+ "account_number": "4133"
+ },
+ "Clients, autres valeurs impay\u00e9es": {
+ "account_type": "Receivable",
+ "account_number": "4138"
+ },
+ "account_type": "Receivable",
+ "account_number": "413"
+ },
+ "Cr\u00e9ances sur cessions courantes d\u2019immobilisations": {
+ "Cr\u00e9ances en compte, immobilisations incorporelles": {
+ "account_type": "Receivable",
+ "account_number": "4141"
+ },
+ "Cr\u00e9ances en compte, immobilisations corporelles": {
+ "account_type": "Receivable",
+ "account_number": "4142"
+ },
+ "Effets \u00e0 recevoir, immobilisations incorporelles": {
+ "account_type": "Receivable",
+ "account_number": "4146"
+ },
+ "Effets \u00e0 recevoir, immobilisations corporelles": {
+ "account_type": "Receivable",
+ "account_number": "4147"
+ },
+ "account_type": "Receivable",
+ "account_number": "414"
+ },
+ "Clients, effets escompt\u00e9s non \u00e9chus": {
+ "account_type": "Receivable",
+ "account_number": "415"
+ },
+ "Cr\u00e9ances clients litigieuses ou douteuses": {
+ "Cr\u00e9ances litigieuses": {
+ "account_type": "Receivable",
+ "account_number": "4161"
+ },
+ "Cr\u00e9ances douteuses": {
+ "account_type": "Receivable",
+ "account_number": "4162"
+ },
+ "account_type": "Receivable",
+ "account_number": "416"
+ },
+ "Clients, produits \u00e0 recevoir": {
+ "Clients, factures \u00e0 \u00e9tablir": {
+ "account_type": "Receivable",
+ "account_number": "4181"
+ },
+ "Clients, int\u00e9r\u00eats courus": {
+ "account_type": "Receivable",
+ "account_number": "4186"
+ },
+ "account_type": "Receivable",
+ "account_number": "418"
+ },
+ "account_type": "Receivable"
+ },
+ "42-Personnel (ACTIF)": {
+ "Personnel, avances et acomptes": {
+ "Personnel, avances": {
+ "account_number": "4211"
+ },
+ "Personnel, acomptes": {
+ "account_number": "4212"
+ },
+ "Frais avanc\u00e9s et fournitures au personnel": {
+ "account_number": "4213"
+ },
+ "account_number": "421"
+ }
+ },
+ "43-Organismes sociaux (ACTIF)": {
+ "431-S\u00e9curit\u00e9 sociale": {
+ "Prestations familiales": {
+ "account_number": "4311"
+ },
+ "Accidents de travail": {
+ "account_number": "4312"
+ },
+ "Caisse de retraite obligatoire": {
+ "account_number": "4313"
+ },
+ "Caisse de retraite facultative": {
+ "account_number": "4314"
+ },
+ "Autres cotisations sociales": {
+ "account_number": "4318"
+ }
+ },
+ "432-Caisses de retraite compl\u00e9mentaire": {},
+ "433-Autres organismes sociaux": {
+ "Mutuelle": {
+ "account_number": "4331"
+ },
+ "Assurances retraite": {
+ "account_number": "4332"
+ },
+ "Assurances et organismes de sant\u00e9": {
+ "account_number": "4333"
+ }
+ },
+ "438-Organismes sociaux, charges \u00e0 payer et produits \u00e0 recevoir": {
+ "Produits \u00e0 recevoir": {
+ "account_number": "4387"
+ }
+ }
+ },
+ "44-\u00c9tat et collectivit\u00e9s publiques (ACTIF)": {
+ "\u00c9tat, TVA factur\u00e9e": {
+ "TVA factur\u00e9e sur ventes": {
+ "account_number": "4431"
+ },
+ "TVA factur\u00e9e sur prestations de services": {
+ "account_number": "4432"
+ },
+ "TVA factur\u00e9e sur travaux": {
+ "account_number": "4433"
+ },
+ "TVA factur\u00e9e sur production livr\u00e9e \u00e0 soi-m\u00eame": {
+ "account_number": "4434"
+ },
+ "TVA sur factures \u00e0 \u00e9tablir": {
+ "account_number": "4435"
+ },
+ "account_number": "443"
+ },
+ "\u00c9tat, TVA r\u00e9cup\u00e9rable": {
+ "TVA r\u00e9cup\u00e9rable sur immobilisations": {
+ "account_number": "4451"
+ },
+ "TVA r\u00e9cup\u00e9rable sur achats": {
+ "account_number": "4452"
+ },
+ "TVA r\u00e9cup\u00e9rable sur transport": {
+ "account_number": "4453"
+ },
+ "TVA r\u00e9cup\u00e9rable sur services ext\u00e9rieurs et autres charges": {
+ "account_number": "4454"
+ },
+ "TVA r\u00e9cup\u00e9rable sur factures non parvenues": {
+ "account_number": "4455"
+ },
+ "TVA transf\u00e9r\u00e9e par d\u2019autres entit\u00e9s": {
+ "account_number": "4456"
+ },
+ "account_number": "445"
+ },
+ "\u00c9tat, charges \u00e0 payer et produits \u00e0 recevoir": {
+ "Charges \u00e0 payer": {
+ "account_number": "4486"
+ },
+ "Produits \u00e0 recevoir": {
+ "account_number": "4487"
+ },
+ "account_number": "448"
+ },
+ "\u00c9tat, cr\u00e9ances et dettes diverses": {
+ "\u00c9tat, obligations cautionn\u00e9es": {
+ "account_number": "4491"
+ },
+ "\u00c9tat, avances et acomptes vers\u00e9s sur imp\u00f4ts": {
+ "account_number": "4492"
+ },
+ "\u00c9tat, fonds de dotation \u00e0 recevoir": {
+ "account_number": "4493"
+ },
+ "\u00c9tat, subventions investissement \u00e0 recevoir": {
+ "account_number": "4494"
+ },
+ "\u00c9tat, subventions d\u2019exploitation \u00e0 recevoir": {
+ "account_number": "4495"
+ },
+ "\u00c9tat, subventions d\u2019\u00e9quilibre \u00e0 recevoir": {
+ "account_number": "4496"
+ },
+ "\u00c9tat, avances sur subventions": {
+ "account_number": "4497"
+ },
+ "\u00c9tat, fonds r\u00e9glement\u00e9s provisionn\u00e9s": {
+ "account_number": "4499"
+ },
+ "account_number": "449"
+ }
+ },
+ "45-Organismes internationaux (ACTIF)": {
+ "Op\u00e9rations avec les organismes africains": {
+ "account_number": "451"
+ },
+ "Op\u00e9rations avec les autres organismes internationaux": {
+ "account_number": "452"
+ },
+ "Organismes internationaux, fonds de dotation et subventions \u00e0 recevoir": {
+ "Organismes internationaux, fonds de dotation \u00e0 recevoir": {
+ "account_number": "4581"
+ },
+ "Organismes internationaux, subventions \u00e0 recevoir": {
+ "account_number": "4582"
+ },
+ "account_number": "458"
+ }
+ },
+ "46-Apporteurs, associ\u00e9s et groupe (ACTIF)": {
+ "461-Apporteurs, op\u00e9rations sur le capital": {
+ "Apporteurs, capital appel\u00e9, non vers\u00e9": {
+ "account_number": "4613"
+ },
+ "Apporteurs, compte d\u2019apport, op\u00e9rations de restructuration (fusion...)": {
+ "account_number": "4614"
+ },
+ "Apporteurs, titres \u00e0 \u00e9changer": {
+ "account_number": "4618"
+ }
+ },
+ "Apporteurs, restant d\u00fb sur capital appel\u00e9": {
+ "account_number": "467"
+ }
+ },
+ "47-D\u00e9biteurs et cr\u00e9diteurs divers (ACTIF)": {
+ "472-Cr\u00e9ances et dettes sur titres de placement": {
+ "Cr\u00e9ances sur cessions de titres de placement": {
+ "account_number": "4721"
+ },
+ "Versements restant \u00e0 effectuer sur titres de placement non lib\u00e9r\u00e9s": {
+ "account_number": "4726"
+ }
+ },
+ "473-Interm\u00e9diaires Op\u00e9rations faites pour compte de tiers": {
+ "Mandants": {
+ "account_number": "4731"
+ },
+ "Mandataires": {
+ "account_number": "4732"
+ },
+ "Commettants": {
+ "account_number": "4733"
+ },
+ "Commissionnaires": {
+ "account_number": "4734"
+ },
+ "\u00c9tat, Collectivit\u00e9s publiques, fonds global d\u2019allocation": {
+ "account_number": "4739"
+ }
+ },
+ "474-Compte de r\u00e9partition p\u00e9riodique des charges et des produits": {
+ "Compte de r\u00e9partition p\u00e9riodique des produits": {
+ "account_number": "4747"
+ }
+ },
+ "475-Compte transitoire, ajustement sp\u00e9cial li\u00e9 \u00e0 la r\u00e9vision du SYSCOHADA": {
+ "Compte actif": {
+ "account_type": "Temporary",
+ "account_number": "4751"
+ }
+ },
+ "Charges constat\u00e9es d\u2019avance": {
+ "account_number": "476"
+ },
+ "478-\u00c9carts de conversion actif": {
+ "Diminution des cr\u00e9ances d\u2019exploitation": {
+ "account_number": "4781"
+ },
+ "Diminution des cr\u00e9ances financi\u00e8res": {
+ "account_number": "4782"
+ },
+ "Augmentation des dettes d\u2019exploitation": {
+ "account_number": "4783"
+ },
+ "Augmentation des dettes financi\u00e8res": {
+ "account_number": "4784"
+ },
+ "Diff\u00e9rences d\u2019\u00e9valuation sur instruments de tr\u00e9sorerie": {
+ "account_number": "4786"
+ },
+ "Diff\u00e9rences compens\u00e9es par couverture de change": {
+ "account_number": "4788"
+ }
+ }
+ },
+ "48-Cr\u00e9ances et dettes hors activit\u00e9s ordinaires (ACTIF)": {
+ "Cr\u00e9ances sur cessions d\u2019immobilisations": {
+ "En compte, immobilisations incorporelles": {
+ "account_number": "4851"
+ },
+ "En compte, immobilisations corporelles": {
+ "account_number": "4852"
+ },
+ "Effets \u00e0 recevoir, immobilisations incorporelles": {
+ "account_number": "4853"
+ },
+ "Effets \u00e0 recevoir, immobilisations corporelles": {
+ "account_number": "4854"
+ },
+ "Effets escompt\u00e9s non \u00e9chus": {
+ "account_number": "4855"
+ },
+ "Retenues de garantie": {
+ "account_number": "4857"
+ },
+ "Factures \u00e0 \u00e9tablir": {
+ "account_number": "4858"
+ },
+ "account_number": "485"
+ },
+ "Autres cr\u00e9ances hors activit\u00e9s ordinaires (HAO)": {
+ "account_number": "488"
+ }
+ },
+ "49-D\u00e9pr\u00e9ciations et provisions pour risques \u00e0 court terme (tiers) (ACTIF)": {
+ "D\u00e9pr\u00e9ciations des comptes clients": {
+ "Cr\u00e9ances litigieuses": {
+ "account_number": "4911"
+ },
+ "Cr\u00e9ances douteuses": {
+ "account_number": "4912"
+ },
+ "account_number": "491"
+ },
+ "D\u00e9pr\u00e9ciations des comptes organismes internationaux": {
+ "account_number": "495"
+ },
+ "D\u00e9pr\u00e9ciations des comptes apporteurs, associ\u00e9s et groupe": {
+ "Associ\u00e9s, comptes courants": {
+ "account_number": "4962"
+ },
+ "Associ\u00e9s, op\u00e9rations faites en commun": {
+ "account_number": "4963"
+ },
+ "Groupe, comptes courants": {
+ "account_number": "4966"
+ },
+ "account_number": "496"
+ },
+ "D\u00e9pr\u00e9ciations des comptes d\u00e9biteurs divers": {
+ "account_number": "497"
+ },
+ "D\u00e9pr\u00e9ciations des comptes de cr\u00e9ances HAO": {
+ "Cr\u00e9ances sur cessions d\u2019immobilisations": {
+ "account_number": "4985"
+ },
+ "Cr\u00e9ances sur cessions de titres de placement": {
+ "account_number": "4986"
+ },
+ "Autres cr\u00e9ances HAO": {
+ "account_number": "4988"
+ },
+ "account_number": "498"
+ },
+ "Provisions pour risques \u00e0 court terme": {
+ "Sur op\u00e9rations d\u2019exploitation": {
+ "account_number": "4991"
+ },
+ "Sur op\u00e9rations financi\u00e8res": {
+ "account_number": "4997"
+ },
+ "Sur op\u00e9rations HAO": {
+ "account_number": "4998"
+ },
+ "account_number": "499"
+ }
+ },
+ "root_type": "Asset"
+ },
+ "4-Comptes de Tiers (PASSIF)": {
+ "40-Fournisseurs et comptes rattach\u00e9s (PASSIF)": {
+ "Fournisseurs, dettes en compte": {
+ "Fournisseurs": {
+ "account_type": "Payable",
+ "account_number": "4011"
+ },
+ "Fournisseurs groupe": {
+ "account_type": "Payable",
+ "account_number": "4012"
+ },
+ "Fournisseurs sous-traitants": {
+ "account_type": "Payable",
+ "account_number": "4013"
+ },
+ "Fournisseurs, r\u00e9serve de propri\u00e9t\u00e9": {
+ "account_type": "Payable",
+ "account_number": "4016"
+ },
+ "Fournisseur, retenues de garantie": {
+ "account_type": "Payable",
+ "account_number": "4017"
+ },
+ "account_type": "Payable",
+ "account_number": "401"
+ },
+ "Fournisseurs, effets \u00e0 payer": {
+ "Fournisseurs Effets \u00e0 payer": {
+ "account_type": "Payable",
+ "account_number": "4021"
+ },
+ "Fournisseurs Groupe, effets \u00e0 payer": {
+ "account_type": "Payable",
+ "account_number": "4022"
+ },
+ "Fournisseurs Sous-traitants, effets \u00e0 payer": {
+ "account_type": "Payable",
+ "account_number": "4023"
+ },
+ "account_type": "Payable",
+ "account_number": "402"
+ },
+ "Fournisseurs, acquisitions courantes d\u2019immobilisations": {
+ "Fournisseurs Dettes en comptes, immobilisations incorporelles": {
+ "account_type": "Payable",
+ "account_number": "4041"
+ },
+ "Fournisseurs Dettes en comptes, immobilisations corporelles": {
+ "account_type": "Payable",
+ "account_number": "4042"
+ },
+ "Fournisseurs Effets \u00e0 payer, immobilisations incorporelles": {
+ "account_type": "Payable",
+ "account_number": "4046"
+ },
+ "Fournisseurs Effets \u00e0 payer, immobilisations corporelles": {
+ "account_type": "Payable",
+ "account_number": "4047"
+ },
+ "account_type": "Payable",
+ "account_number": "404"
+ },
+ "Fournisseurs, factures non parvenues": {
+ "Fournisseurs": {
+ "account_type": "Stock Received But Not Billed",
+ "account_number": "4081"
+ },
+ "Fournisseurs groupe": {
+ "account_type": "Stock Received But Not Billed",
+ "account_number": "4082"
+ },
+ "Fournisseurs sous-traitants": {
+ "account_type": "Stock Received But Not Billed",
+ "account_number": "4083"
+ },
+ "Fournisseurs, int\u00e9r\u00eats courus": {
+ "account_type": "Stock Received But Not Billed",
+ "account_number": "4086"
+ },
+ "account_type": "Stock Received But Not Billed",
+ "account_number": "408"
+ },
+ "account_type": "Payable"
+ },
+ "41-Clients et comptes rattach\u00e9s (PASSIF)": {
+ "Clients cr\u00e9diteurs": {
+ "Clients, avances et acomptes re\u00e7us": {
+ "account_number": "4191"
+ },
+ "Clients groupe, avances et acomptes re\u00e7us": {
+ "account_number": "4192"
+ },
+ "Clients, dettes pour emballages et mat\u00e9riels consign\u00e9s": {
+ "account_number": "4194"
+ },
+ "Clients, rabais, remises, ristournes et autres avoirs \u00e0 accorder": {
+ "account_number": "4198"
+ },
+ "account_number": "419"
+ }
+ },
+ "42-Personnel (PASSIF)": {
+ "Personnel, r\u00e9mun\u00e9rations dues": {
+ "account_number": "422"
+ },
+ "Personnel, oppositions, saisies-arr\u00eats": {
+ "Personnel, oppositions": {
+ "account_number": "4231"
+ },
+ "Personnel, saisies-arr\u00eats": {
+ "account_number": "4232"
+ },
+ "Personnel, avis \u00e0 tiers d\u00e9tenteur": {
+ "account_number": "4233"
+ },
+ "account_number": "423"
+ },
+ "Personnel, \u0153uvres sociales internes": {
+ "Assistance m\u00e9dicale": {
+ "account_number": "4241"
+ },
+ "Allocations familiales": {
+ "account_number": "4242"
+ },
+ "Organismes sociaux rattach\u00e9s \u00e0 l\u2019entit\u00e9": {
+ "account_number": "4245"
+ },
+ "Autres \u0153uvres sociales internes": {
+ "account_number": "4248"
+ },
+ "account_number": "424"
+ },
+ "Repr\u00e9sentants du personnel": {
+ "D\u00e9l\u00e9gu\u00e9s du personnel": {
+ "account_number": "4251"
+ },
+ "Syndicats et Comit\u00e9s d\u2019entreprises, d\u2019\u00c9tablissement": {
+ "account_number": "4252"
+ },
+ "Autres repr\u00e9sentants du personnel": {
+ "account_number": "4258"
+ },
+ "account_number": "425"
+ },
+ "Personnel, participation aux b\u00e9n\u00e9fices et au capital": {
+ "Participation aux b\u00e9n\u00e9fices": {
+ "account_number": "4261"
+ },
+ "Participation au capital": {
+ "account_number": "4264"
+ },
+ "account_number": "426"
+ },
+ "Personnel d\u00e9p\u00f4ts": {
+ "account_number": "427"
+ },
+ "Personnel, charges \u00e0 payer et produits \u00e0 recevoir": {
+ "Dettes provisionn\u00e9es pour cong\u00e9s \u00e0 payer": {
+ "account_number": "4281"
+ },
+ "Autres charges \u00e0 payer": {
+ "account_number": "4286"
+ },
+ "Produits \u00e0 recevoir": {
+ "account_number": "4287"
+ },
+ "account_number": "428"
+ }
+ },
+ "43-Organismes sociaux (PASSIF)": {
+ "438-Organismes sociaux, charges \u00e0 payer et produits \u00e0 recevoir": {
+ "Charges sociales sur gratifications \u00e0 payer": {
+ "account_number": "4381"
+ },
+ "Charges sociales sur cong\u00e9s \u00e0 payer": {
+ "account_number": "4382"
+ },
+ "Autres charges \u00e0 payer": {
+ "account_number": "4386"
+ }
+ }
+ },
+ "44-\u00c9tat et collectivit\u00e9s publiques (PASSIF)": {
+ "\u00c9tat, imp\u00f4t sur les b\u00e9n\u00e9fices": {
+ "account_number": "441"
+ },
+ "\u00c9tat, autres imp\u00f4ts et taxes": {
+ "Imp\u00f4ts et taxes d\u2019\u00c9tat": {
+ "account_number": "4421"
+ },
+ "Imp\u00f4ts et taxes pour les collectivit\u00e9s publiques": {
+ "account_number": "4422"
+ },
+ "Imp\u00f4ts et taxes recouvrables sur des obligataires": {
+ "account_number": "4423"
+ },
+ "Imp\u00f4ts et taxes recouvrables sur des associ\u00e9s": {
+ "account_number": "4424"
+ },
+ "Droits de douane": {
+ "account_number": "4426"
+ },
+ "Autres imp\u00f4ts et taxes": {
+ "account_number": "4428"
+ },
+ "account_number": "442"
+ },
+ "\u00c9tat, TVA due ou cr\u00e9dit de TVA": {
+ "\u00c9tat, TVA due": {
+ "account_number": "4441"
+ },
+ "\u00c9tat, cr\u00e9dit de TVA \u00e0 reporter": {
+ "account_number": "4449"
+ },
+ "account_number": "444"
+ },
+ "\u00c9tat, autres taxes sur le chiffre d\u2019affaires": {
+ "account_number": "446"
+ },
+ "\u00c9tat, imp\u00f4ts retenus \u00e0 la source": {
+ "Imp\u00f4t G\u00e9n\u00e9ral sur le revenu": {
+ "account_number": "4471"
+ },
+ "Imp\u00f4ts sur salaires": {
+ "account_number": "4472"
+ },
+ "Contribution nationale": {
+ "account_number": "4473"
+ },
+ "Contribution nationale de solidarit\u00e9": {
+ "account_number": "4474"
+ },
+ "Autres imp\u00f4ts et contributions": {
+ "account_number": "4478"
+ },
+ "account_number": "447"
+ }
+ },
+ "46-Apporteurs, associ\u00e9s et groupe (PASSIF)": {
+ "461-Apporteurs, op\u00e9rations sur le capital (PASSIF)": {
+ "Apporteurs, apports en nature": {
+ "account_number": "4611"
+ },
+ "Apporteurs, apports en num\u00e9raire": {
+ "account_number": "4612"
+ },
+ "Apporteurs, versements re\u00e7us sur augmentation de capital": {
+ "account_number": "4615"
+ },
+ "Apporteurs, versements anticip\u00e9s": {
+ "account_number": "4616"
+ },
+ "Apporteurs d\u00e9faillants": {
+ "account_number": "4617"
+ },
+ "Apporteurs, capital \u00e0 rembourser": {
+ "account_number": "4619"
+ }
+ },
+ "462-Associ\u00e9s, comptes courants": {
+ "Principal": {
+ "account_number": "4621"
+ },
+ "Int\u00e9r\u00eats courus": {
+ "account_number": "4626"
+ }
+ },
+ "463-Associ\u00e9s, op\u00e9rations faites en commun et GIE": {
+ "Op\u00e9rations courantes": {
+ "account_number": "4631"
+ },
+ "Int\u00e9r\u00eats courus": {
+ "account_number": "4636"
+ }
+ },
+ "Associ\u00e9s, dividendes \u00e0 payer": {
+ "account_number": "465"
+ },
+ "Groupe, comptes courants": {
+ "account_number": "466"
+ }
+ },
+ "47-D\u00e9biteurs et cr\u00e9diteurs divers (PASSIF)": {
+ "471-D\u00e9biteurs et cr\u00e9diteurs divers": {
+ "D\u00e9biteurs divers": {
+ "account_number": "4711"
+ },
+ "Cr\u00e9diteurs divers": {
+ "account_number": "4712"
+ },
+ "Obligataires": {
+ "account_number": "4713"
+ },
+ "R\u00e9mun\u00e9rations d\u2019administrateurs": {
+ "account_number": "4715"
+ },
+ "Compte d\u2019affacturage": {
+ "account_number": "4716"
+ },
+ "D\u00e9biteurs divers retenues de garantie": {
+ "account_number": "4717"
+ },
+ "Apport, compte de fusion et op\u00e9rations assimil\u00e9es": {
+ "account_number": "4718"
+ },
+ "Bons de souscription d\u2019actions et d\u2019obligations": {
+ "account_number": "4719"
+ }
+ },
+ "474-Compte de r\u00e9partition p\u00e9riodique des charges et des produits (PASSIF)": {
+ "Compte de r\u00e9partition p\u00e9riodique des charges": {
+ "account_number": "4746"
+ }
+ },
+ "475-Compte transitoire, ajustement sp\u00e9cial li\u00e9 \u00e0 la r\u00e9vision du SYSCOHADA (PASSIF)": {
+ "Compte passif": {
+ "account_number": "4752"
+ }
+ },
+ "Produits constat\u00e9s d\u2019avance": {
+ "account_number": "477"
+ },
+ "479-\u00c9carts de conversion passif": {
+ "Augmentation des cr\u00e9ances d\u2019exploitation": {
+ "account_number": "4791"
+ },
+ "Augmentation des cr\u00e9ances financi\u00e8res": {
+ "account_number": "4792"
+ },
+ "Diminution des dettes d\u2019exploitation": {
+ "account_number": "4793"
+ },
+ "Diminution des dettes financi\u00e8res": {
+ "account_number": "4794"
+ },
+ "Diff\u00e9rences d\u2019\u00e9valuation sur instruments de tr\u00e9sorerie": {
+ "account_number": "4797"
+ },
+ "Diff\u00e9rences compens\u00e9es par couverture de change": {
+ "account_number": "4798"
+ }
+ }
+ },
+ "48-Cr\u00e9ances et dettes hors activit\u00e9s ordinaires (HAO) (PASSIF)": {
+ "Fournisseurs d\u2019investissements": {
+ "Immobilisations incorporelles": {
+ "account_number": "4811"
+ },
+ "Immobilisations corporelles": {
+ "account_number": "4812"
+ },
+ "Versements restant \u00e0 effectuer sur titres de participation et titres immobilis\u00e9s non lib\u00e9r\u00e9s": {
+ "account_number": "4813"
+ },
+ "R\u00e9serve de propri\u00e9t\u00e9": {
+ "account_number": "4816"
+ },
+ "Retenues de garantie": {
+ "account_number": "4817"
+ },
+ "Factures non parvenues": {
+ "account_number": "4818"
+ },
+ "account_number": "481"
+ },
+ "Fournisseurs d\u2019investissements, effets \u00e0 payer": {
+ "Immobilisations incorporelles": {
+ "account_number": "4821"
+ },
+ "Immobilisations corporelles": {
+ "account_number": "4822"
+ },
+ "account_number": "482"
+ },
+ "Autres dettes hors activit\u00e9s ordinaires (HAO)": {
+ "Produits": {
+ "account_number": "4887"
+ },
+ "account_number": "484"
+ }
+ },
+ "root_type": "Liability"
+ },
+ "Comptes de tr\u00e9sorerie": {
+ "Titres de placement": {
+ "Titres du tr\u00e9sor et bons de caisse \u00e0 court terme": {
+ "Titres du Tr\u00e9sor \u00e0 court terme": {
+ "account_number": "5011"
+ },
+ "Titres d\u2019organismes financiers": {
+ "account_number": "5012"
+ },
+ "Bons de caisse \u00e0 court terme": {
+ "account_number": "5013"
+ },
+ "Frais d\u2019acquisition des titres de tr\u00e9sor et bons de caisse": {
+ "account_number": "5016"
+ },
+ "account_number": "501"
+ },
+ "Actions": {
+ "Actions ou parts propres": {
+ "account_number": "5021"
+ },
+ "Actions cot\u00e9es": {
+ "account_number": "5022"
+ },
+ "Actions non cot\u00e9es": {
+ "account_number": "5023"
+ },
+ "Actions d\u00e9membr\u00e9es (certificats d\u2019investissement, droits de vote)": {
+ "account_number": "5024"
+ },
+ "Autres actions": {
+ "account_number": "5025"
+ },
+ "Frais d\u2019acquisition des actions": {
+ "account_number": "5026"
+ },
+ "account_number": "502"
+ },
+ "Obligations": {
+ "Obligations \u00e9mises par la soci\u00e9t\u00e9 et rachet\u00e9es par elle": {
+ "account_number": "5031"
+ },
+ "Obligations cot\u00e9es": {
+ "account_number": "5032"
+ },
+ "Obligations non cot\u00e9es": {
+ "account_number": "5033"
+ },
+ "Autres obligations": {
+ "account_number": "5035"
+ },
+ "Frais d\u2019acquisition des obligations": {
+ "account_number": "5036"
+ },
+ "account_number": "503"
+ },
+ "Bons de souscription": {
+ "Bons de souscription d\u2019actions": {
+ "account_number": "5042"
+ },
+ "Bons de souscription d\u2019obligations": {
+ "account_number": "5043"
+ },
+ "account_number": "504"
+ },
+ "Titres n\u00e9gociables hors r\u00e9gion": {
+ "account_number": "505"
+ },
+ "Int\u00e9r\u00eats courus": {
+ "Titres du Tr\u00e9sor et bons de caisse \u00e0 court terme": {
+ "account_number": "5061"
+ },
+ "Actions": {
+ "account_number": "5062"
+ },
+ "Obligations": {
+ "account_number": "5063"
+ },
+ "account_number": "506"
+ },
+ "Autres titres de placement et cr\u00e9ances assimil\u00e9es": {
+ "account_number": "508"
+ },
+ "account_number": "50"
+ },
+ "Valeurs \u00e0 encaisser": {
+ "Effets \u00e0 encaisser": {
+ "account_number": "511"
+ },
+ "Effets \u00e0 l\u2019encaissement": {
+ "account_number": "512"
+ },
+ "Ch\u00e8ques \u00e0 encaisser": {
+ "account_number": "513"
+ },
+ "Ch\u00e8ques \u00e0 l\u2019encaissement": {
+ "account_number": "514"
+ },
+ "Cartes de cr\u00e9dit \u00e0 encaisser": {
+ "account_number": "515"
+ },
+ "Autres valeurs \u00e0 l\u2019encaissement": {
+ "Warrants": {
+ "account_number": "5181"
+ },
+ "Billets de fonds": {
+ "account_number": "5182"
+ },
+ "Ch\u00e8ques de voyage": {
+ "account_number": "5185"
+ },
+ "Coupons \u00e9chus": {
+ "account_number": "5186"
+ },
+ "Int\u00e9r\u00eats \u00e9chus des obligations": {
+ "account_number": "5187"
+ },
+ "account_number": "518"
+ },
+ "account_number": "51"
+ },
+ "Banques": {
+ "Banques locales": {
+ "Banques en monnaie nationale": {
+ "account_type": "Bank",
+ "account_number": "5211"
+ },
+ "Banques en devises": {
+ "account_type": "Bank",
+ "account_number": "5215"
+ },
+ "account_type": "Bank",
+ "account_number": "521"
+ },
+ "Banques autres \u00c9tats r\u00e9gion": {
+ "account_number": "522"
+ },
+ "Banques autres \u00c9tats zone mon\u00e9taire": {
+ "account_number": "523"
+ },
+ "Banques hors zone mon\u00e9taire": {
+ "account_number": "524"
+ },
+ "Banques d\u00e9p\u00f4t \u00e0 terme": {
+ "account_number": "525"
+ },
+ "Banques, int\u00e9r\u00eats courus": {
+ "Banque, int\u00e9r\u00eats courus, charges \u00e0 payer": {
+ "account_number": "5261"
+ },
+ "Banque, int\u00e9r\u00eats courus, produits \u00e0 recevoir": {
+ "account_number": "5267"
+ },
+ "account_number": "526"
+ },
+ "account_number": "52"
+ },
+ "\u00c9tablissements financiers et assimil\u00e9s": {
+ "Ch\u00e8ques postaux": {
+ "account_number": "531"
+ },
+ "Tr\u00e9sor": {
+ "account_number": "532"
+ },
+ "Soci\u00e9t\u00e9s de gestion et d\u2019interm\u00e9diation (SGI)": {
+ "account_number": "533"
+ },
+ "\u00c9tablissements financiers, int\u00e9r\u00eats courus": {
+ "account_number": "536"
+ },
+ "Autres organismes financiers": {
+ "account_number": "538"
+ },
+ "account_number": "53"
+ },
+ "Instruments de tr\u00e9sorerie": {
+ "Options de taux d\u2019int\u00e9r\u00eat": {
+ "account_number": "541"
+ },
+ "Options de taux de change": {
+ "account_number": "542"
+ },
+ "Options de taux boursiers": {
+ "account_number": "543"
+ },
+ "Instruments de march\u00e9s \u00e0 terme": {
+ "account_number": "544"
+ },
+ "Avoirs d\u2019or et autres m\u00e9taux pr\u00e9cieux": {
+ "account_number": "545"
+ },
+ "account_number": "54"
+ },
+ "Instruments de monnaie \u00e9lectronique": {
+ "Monnaie \u00e9lectronique carte carburant": {
+ "account_number": "551"
+ },
+ "Monnaie \u00e9lectronique t\u00e9l\u00e9phone portable": {
+ "account_number": "552"
+ },
+ "Monnaie \u00e9lectronique carte p\u00e9age": {
+ "account_number": "553"
+ },
+ "Porte-monnaie \u00e9lectronique": {
+ "account_number": "554"
+ },
+ "Autres instruments de monnaies \u00e9lectroniques": {
+ "account_number": "558"
+ },
+ "account_number": "55"
+ },
+ "Banques, cr\u00e9dits de tr\u00e9sorerie et d\u2019escompte": {
+ "Cr\u00e9dits de tr\u00e9sorerie": {
+ "account_number": "561"
+ },
+ "Escompte de cr\u00e9dits de campagne": {
+ "account_number": "564"
+ },
+ "Escompte de cr\u00e9dits ordinaires": {
+ "account_number": "565"
+ },
+ "Banques, cr\u00e9dits de tr\u00e9sorerie, int\u00e9r\u00eats courus": {
+ "account_number": "566"
+ },
+ "account_number": "56"
+ },
+ "Caisse": {
+ "Caisse si\u00e8ge social": {
+ "Caisse en monnaie nationale": {
+ "account_number": "5711"
+ },
+ "Caisse en devises": {
+ "account_number": "5712"
+ },
+ "account_number": "571"
+ },
+ "Caisse succursale A": {
+ "En monnaie nationale": {
+ "account_number": "5721"
+ },
+ "En devises": {
+ "account_number": "5722"
+ },
+ "account_number": "572"
+ },
+ "Caisse succursale B": {
+ "En monnaie nationale": {
+ "account_number": "5731"
+ },
+ "En devises": {
+ "account_number": "5732"
+ },
+ "account_number": "573"
+ },
+ "account_number": "57"
+ },
+ "R\u00e9gies d\u2019avances, accr\u00e9ditifs et virements internes": {
+ "R\u00e9gies d\u2019avance": {
+ "account_number": "581"
+ },
+ "Accr\u00e9ditifs": {
+ "account_number": "582"
+ },
+ "Virements de fonds": {
+ "account_number": "585"
+ },
+ "Autres virements internes": {
+ "account_number": "588"
+ },
+ "account_number": "58"
+ },
+ "D\u00e9pr\u00e9ciations et provisions pour risque \u00e0 court terme": {
+ "D\u00e9pr\u00e9ciations des titres de placement": {
+ "account_number": "590"
+ },
+ "D\u00e9pr\u00e9ciations des titres et valeurs \u00e0 encaisser": {
+ "account_number": "591"
+ },
+ "D\u00e9pr\u00e9ciations des comptes banques": {
+ "account_number": "592"
+ },
+ "D\u00e9pr\u00e9ciations des comptes \u00e9tablissements financiers et assimil\u00e9s": {
+ "account_number": "593"
+ },
+ "D\u00e9pr\u00e9ciations des comptes d\u2019instruments de tr\u00e9sorerie": {
+ "account_number": "594"
+ },
+ "Provisions pour risque \u00e0 court terme \u00e0 caract\u00e8re financier": {
+ "account_number": "599"
+ },
+ "account_number": "59"
+ },
+ "root_type": "Asset",
+ "account_number": "5"
+ },
+ "Comptes de charges des activit\u00e9s ordinaires": {
+ "Achats et variations de stocks": {
+ "Achats de marchandises": {
+ "Dans la R\u00e9gion": {
+ "account_number": "6011"
+ },
+ "Hors R\u00e9gion": {
+ "account_number": "6012"
+ },
+ "Aux entit\u00e9s du groupe dans la R\u00e9gion": {
+ "account_number": "6013"
+ },
+ "Aux entit\u00e9s du groupe hors R\u00e9gion": {
+ "account_number": "6014"
+ },
+ "Frais sur achats": {
+ "account_number": "6015"
+ },
+ "Rabais, remises et ristournes obtenus (non ventil\u00e9s)": {
+ "account_number": "6019"
+ },
+ "account_number": "601"
+ },
+ "Achats de mati\u00e8res premi\u00e8res et fournitures li\u00e9es": {
+ "Dans la R\u00e9gion": {
+ "account_number": "6021"
+ },
+ "Hors R\u00e9gion": {
+ "account_number": "6022"
+ },
+ "Aux entit\u00e9s du groupe dans la R\u00e9gion": {
+ "account_number": "6023"
+ },
+ "Aux entit\u00e9s du groupe hors R\u00e9gion": {
+ "account_number": "6024"
+ },
+ "Frais sur achats": {
+ "account_number": "6025"
+ },
+ "Rabais, remises et ristournes obtenus (non ventil\u00e9s)": {
+ "account_number": "6029"
+ },
+ "account_number": "602"
+ },
+ "Variations des stocks de biens achet\u00e9s": {
+ "Variations des stocks de marchandises": {
+ "account_number": "6031"
+ },
+ "Variations des stocks de mati\u00e8res premi\u00e8res et fournitures li\u00e9es": {
+ "account_number": "6032"
+ },
+ "Variations des stocks d\u2019autres approvisionnements": {
+ "account_number": "6033"
+ },
+ "account_number": "603"
+ },
+ "Achats stock\u00e9s de mati\u00e8res et fournitures consommables": {
+ "Mati\u00e8res consommables": {
+ "account_number": "6041"
+ },
+ "Mati\u00e8res combustibles": {
+ "account_number": "6042"
+ },
+ "Produits d\u2019entretien": {
+ "account_number": "6043"
+ },
+ "Fournitures d\u2019atelier et d\u2019usine": {
+ "account_number": "6044"
+ },
+ "Frais sur achat": {
+ "account_number": "6045"
+ },
+ "Fournitures de magasin": {
+ "account_number": "6046"
+ },
+ "Fournitures de bureau": {
+ "account_number": "6047"
+ },
+ "Rabais, remises et ristournes obtenus (non ventil\u00e9s)": {
+ "account_number": "6049"
+ },
+ "account_number": "604"
+ },
+ "Autres achats": {
+ "Fournitures non stockables Eau": {
+ "account_number": "6051"
+ },
+ "Fournitures non stockables \u00c9lectricit\u00e9": {
+ "account_number": "6052"
+ },
+ "Fournitures non stockables Autres \u00e9nergies": {
+ "account_number": "6053"
+ },
+ "Fournitures d\u2019entretien non stockables": {
+ "account_number": "6054"
+ },
+ "Fournitures de bureau non stockables": {
+ "account_number": "6055"
+ },
+ "Achats de petit mat\u00e9riel et outillage": {
+ "account_number": "6056"
+ },
+ "Achats d\u2019\u00e9tudes et prestations de services": {
+ "account_number": "6057"
+ },
+ "Achats de travaux, mat\u00e9riels et \u00e9quipements": {
+ "account_number": "6058"
+ },
+ "Rabais, remises et ristournes obtenus (non ventil\u00e9s)": {
+ "account_number": "6059"
+ },
+ "account_number": "605"
+ },
+ "Achats d\u2019emballages": {
+ "Emballages perdus": {
+ "account_number": "6081"
+ },
+ "Emballages r\u00e9cup\u00e9rables non identifiables": {
+ "account_number": "6082"
+ },
+ "Emballages \u00e0 usage mixte": {
+ "account_number": "6083"
+ },
+ "Frais sur achats": {
+ "account_number": "6085"
+ },
+ "Rabais, remises et ristournes obtenus (non ventil\u00e9s)": {
+ "account_number": "6089"
+ },
+ "account_number": "608"
+ },
+ "account_number": "60"
+ },
+ "Transports": {
+ "Transports sur ventes": {
+ "account_number": "612"
+ },
+ "Transports pour le compte de tiers": {
+ "account_number": "613"
+ },
+ "Transports du personnel": {
+ "account_number": "614"
+ },
+ "Transports de plis": {
+ "account_number": "616"
+ },
+ "Autres frais de transport": {
+ "Voyages et d\u00e9placements": {
+ "account_number": "6181"
+ },
+ "Transports entre \u00e9tablissements ou chantiers": {
+ "account_number": "6182"
+ },
+ "Transports administratifs": {
+ "account_number": "6183"
+ },
+ "account_number": "618"
+ },
+ "account_number": "61"
+ },
+ "Services ext\u00e9rieurs": {
+ "Sous-traitance g\u00e9n\u00e9rale": {
+ "account_number": "621"
+ },
+ "Locations, charges locatives": {
+ "Locations de terrains": {
+ "account_number": "6221"
+ },
+ "Locations de b\u00e2timents": {
+ "account_number": "6222"
+ },
+ "Locations de mat\u00e9riels et outillages": {
+ "account_number": "6223"
+ },
+ "Malis sur emballages": {
+ "account_number": "6224"
+ },
+ "Locations d\u2019emballages": {
+ "account_number": "6225"
+ },
+ "Fermages et loyers du foncier": {
+ "account_number": "6226"
+ },
+ "Locations et charges locatives diverses": {
+ "account_number": "6228"
+ },
+ "account_number": "622"
+ },
+ "Redevances de location acquisition": {
+ "Cr\u00e9dit-bail immobilier": {
+ "account_number": "6232"
+ },
+ "Cr\u00e9dit-bail mobilier": {
+ "account_number": "6233"
+ },
+ "Location-vente": {
+ "account_number": "6234"
+ },
+ "Autres contrats de location acquisition": {
+ "account_number": "6238"
+ },
+ "account_number": "623"
+ },
+ "Entretien, r\u00e9parations, remise en \u00e9tat et maintenance": {
+ "Entretien et r\u00e9parations des biens immobiliers": {
+ "account_number": "6241"
+ },
+ "Entretien et r\u00e9parations des biens mobiliers": {
+ "account_number": "6242"
+ },
+ "Maintenance": {
+ "account_number": "6243"
+ },
+ "Charges de d\u00e9mant\u00e8lement et remise en \u00e9tat": {
+ "account_number": "6244"
+ },
+ "Autres entretiens et r\u00e9parations": {
+ "account_number": "6248"
+ },
+ "account_number": "624"
+ },
+ "Primes d\u2019assurance": {
+ "Assurances multirisques": {
+ "account_number": "6251"
+ },
+ "Assurances mat\u00e9riel de transport": {
+ "account_number": "6252"
+ },
+ "Assurances risques d\u2019exploitation": {
+ "account_number": "6253"
+ },
+ "Assurances responsabilit\u00e9 du producteur": {
+ "account_number": "6254"
+ },
+ "Assurances insolvabilit\u00e9 clients": {
+ "account_number": "6255"
+ },
+ "Assurances transport sur ventes": {
+ "account_number": "6257"
+ },
+ "Autres primes d\u2019assurances": {
+ "account_number": "6258"
+ },
+ "account_number": "625"
+ },
+ "\u00c9tudes, recherches et documentation": {
+ "\u00c9tudes et recherches": {
+ "account_number": "6261"
+ },
+ "Documentation g\u00e9n\u00e9rale": {
+ "account_number": "6265"
+ },
+ "Documentation technique": {
+ "account_number": "6266"
+ },
+ "account_number": "626"
+ },
+ "Publicit\u00e9, publications, relations publiques": {
+ "Annonces, insertions": {
+ "account_number": "6271"
+ },
+ "Catalogues, imprim\u00e9s publicitaires": {
+ "account_number": "6272"
+ },
+ "\u00c9chantillons": {
+ "account_number": "6273"
+ },
+ "Foires et expositions": {
+ "account_number": "6274"
+ },
+ "Publications": {
+ "account_number": "6275"
+ },
+ "Cadeaux \u00e0 la client\u00e8le": {
+ "account_number": "6276"
+ },
+ "Frais de colloques, s\u00e9minaires, conf\u00e9rences": {
+ "account_number": "6277"
+ },
+ "Autres charges de publicit\u00e9 et relations publiques": {
+ "account_number": "6278"
+ },
+ "account_number": "627"
+ },
+ "Frais de t\u00e9l\u00e9communications": {
+ "Frais de t\u00e9l\u00e9phone": {
+ "account_number": "6281"
+ },
+ "Frais de t\u00e9lex": {
+ "account_number": "6282"
+ },
+ "Frais de t\u00e9l\u00e9copie": {
+ "account_number": "6283"
+ },
+ "Autres frais de t\u00e9l\u00e9communications": {
+ "account_number": "6288"
+ },
+ "account_number": "628"
+ },
+ "account_number": "62"
+ },
+ "Autres services ext\u00e9rieurs": {
+ "Frais bancaires": {
+ "Frais sur titres (vente, garde)": {
+ "account_number": "6311"
+ },
+ "Frais sur effets": {
+ "account_number": "6312"
+ },
+ "Location de coffres": {
+ "account_number": "6313"
+ },
+ "Commissions d\u2019affacturage": {
+ "account_number": "6314"
+ },
+ "Commissions sur cartes de cr\u00e9dit": {
+ "account_number": "6315"
+ },
+ "Frais d\u2019\u00e9mission d\u2019emprunts": {
+ "account_number": "6316"
+ },
+ "Frais sur instruments monnaie \u00e9lectronique": {
+ "account_number": "6317"
+ },
+ "Autres frais bancaires": {
+ "account_number": "6318"
+ },
+ "account_number": "631"
+ },
+ "R\u00e9mun\u00e9rations d\u2019interm\u00e9diaires et de conseils": {
+ "Commissions et courtages sur ventes": {
+ "account_number": "6322"
+ },
+ "Honoraires des professions r\u00e9glement\u00e9es": {
+ "account_number": "6324"
+ },
+ "Frais d\u2019actes et de contentieux": {
+ "account_number": "6325"
+ },
+ "R\u00e9mun\u00e9rations d\u2019affacturage": {
+ "account_number": "6326"
+ },
+ "R\u00e9mun\u00e9rations des autres prestataires de services": {
+ "account_number": "6327"
+ },
+ "Divers frais": {
+ "account_number": "6328"
+ },
+ "account_number": "632"
+ },
+ "Frais de formation du personnel": {
+ "account_number": "633"
+ },
+ "Redevances pour brevets, licences, logiciels, concessions et droits et valeurs similaires": {
+ "Redevances pour brevets, licences": {
+ "account_number": "6342"
+ },
+ "Redevances pour logiciels": {
+ "account_number": "6343"
+ },
+ "Redevances pour marques": {
+ "account_number": "6344"
+ },
+ "Redevances pour sites internet": {
+ "account_number": "6345"
+ },
+ "Redevances pour concessions, droits et valeurs similaires": {
+ "account_number": "6346"
+ },
+ "account_number": "634"
+ },
+ "Cotisations": {
+ "Cotisations": {
+ "account_number": "6351"
+ },
+ "Concours divers": {
+ "account_number": "6358"
+ },
+ "account_number": "635"
+ },
+ "R\u00e9mun\u00e9rations de personnel ext\u00e9rieur \u00e0 l\u2019entit\u00e9": {
+ "Personnel int\u00e9rimaire": {
+ "account_number": "6371"
+ },
+ "Personnel d\u00e9tach\u00e9 ou pr\u00eat\u00e9 \u00e0 l\u2019entit\u00e9": {
+ "account_number": "6372"
+ },
+ "account_number": "637"
+ },
+ "Autres charges externes": {
+ "Frais de recrutement du personnel": {
+ "account_number": "6381"
+ },
+ "Frais de d\u00e9m\u00e9nagement": {
+ "account_number": "6382"
+ },
+ "R\u00e9ceptions": {
+ "account_number": "6383"
+ },
+ "Missions": {
+ "account_number": "6384"
+ },
+ "Charges de copropri\u00e9t\u00e9": {
+ "account_number": "6385"
+ },
+ "account_number": "638"
+ },
+ "account_number": "63"
+ },
+ "Imp\u00f4ts et taxes": {
+ "Imp\u00f4ts et taxes directs": {
+ "Imp\u00f4ts fonciers et taxes annexes": {
+ "account_number": "6411"
+ },
+ "Patentes, licences et taxes annexes": {
+ "account_number": "6412"
+ },
+ "Taxes sur appointements et salaires": {
+ "account_number": "6413"
+ },
+ "Taxes d\u2019apprentissage": {
+ "account_number": "6414"
+ },
+ "Formation professionnelle continue": {
+ "account_number": "6415"
+ },
+ "Autres imp\u00f4ts et taxes directs": {
+ "account_number": "6418"
+ },
+ "account_number": "641"
+ },
+ "Imp\u00f4ts et taxes indirects": {
+ "account_number": "645"
+ },
+ "Droits d\u2019enregistrement": {
+ "Droits de mutation": {
+ "account_number": "6461"
+ },
+ "Droits de timbre": {
+ "account_number": "6462"
+ },
+ "Taxes sur les v\u00e9hicules de soci\u00e9t\u00e9": {
+ "account_number": "6463"
+ },
+ "Vignettes": {
+ "account_number": "6464"
+ },
+ "Autres droits": {
+ "account_number": "6468"
+ },
+ "account_number": "646"
+ },
+ "P\u00e9nalit\u00e9s, amendes fiscales": {
+ "P\u00e9nalit\u00e9s d\u2019assiette, imp\u00f4ts directs": {
+ "account_number": "6471"
+ },
+ "P\u00e9nalit\u00e9s d\u2019assiette, imp\u00f4ts indirects": {
+ "account_number": "6472"
+ },
+ "P\u00e9nalit\u00e9s de recouvrement, imp\u00f4ts directs": {
+ "account_number": "6473"
+ },
+ "P\u00e9nalit\u00e9s de recouvrement, imp\u00f4ts indirects": {
+ "account_number": "6474"
+ },
+ "Autres p\u00e9nalit\u00e9s et amendes fiscales": {
+ "account_number": "6478"
+ },
+ "account_number": "647"
+ },
+ "Autres imp\u00f4ts et taxes": {
+ "account_number": "648"
+ },
+ "account_number": "64"
+ },
+ "Autres charges": {
+ "Pertes sur cr\u00e9ances clients et autres d\u00e9biteurs": {
+ "Clients": {
+ "account_number": "6511"
+ },
+ "Autres d\u00e9biteurs": {
+ "account_number": "6515"
+ },
+ "account_number": "651"
+ },
+ "Quote-part de r\u00e9sultat sur op\u00e9rations faites en commun": {
+ "Quote-part transf\u00e9r\u00e9e de b\u00e9n\u00e9fices (comptabilit\u00e9 du g\u00e9rant)": {
+ "account_number": "6521"
+ },
+ "Pertes imput\u00e9es par transfert (comptabilit\u00e9 des associ\u00e9s non g\u00e9rants)": {
+ "account_number": "6525"
+ },
+ "account_number": "652"
+ },
+ "Valeurs comptables des cessions courantes d\u2019immobilisations": {
+ "Immobilisations incorporelles": {
+ "account_number": "6541"
+ },
+ "Immobilisations corporelles": {
+ "account_number": "6542"
+ },
+ "account_number": "654"
+ },
+ "Perte de change sur cr\u00e9ances et dettes commerciale": {
+ "account_number": "656"
+ },
+ "P\u00e9nalit\u00e9s et amendes p\u00e9nales": {
+ "account_number": "657"
+ },
+ "Charges diverses": {
+ "Indemnit\u00e9s de fonction et autres r\u00e9mun\u00e9rations d\u2019administrateurs": {
+ "account_number": "6581"
+ },
+ "Dons": {
+ "account_number": "6582"
+ },
+ "M\u00e9c\u00e9nat": {
+ "account_number": "6583"
+ },
+ "Autres charges diverses": {
+ "account_number": "6588"
+ },
+ "account_number": "658"
+ },
+ "Charges pour d\u00e9pr\u00e9ciations et provisions pour risques \u00e0 court terme d\u2019exploitation": {
+ "Sur risques \u00e0 court terme": {
+ "account_number": "6591"
+ },
+ "Sur stocks": {
+ "account_number": "6593"
+ },
+ "Sur cr\u00e9ances": {
+ "account_number": "6594"
+ },
+ "Autres charges pour d\u00e9pr\u00e9ciations et provisions pour risques \u00e0 court terme": {
+ "account_number": "6598"
+ },
+ "account_number": "659"
+ },
+ "account_number": "65"
+ },
+ "Charges de personnel": {
+ "R\u00e9mun\u00e9rations directes vers\u00e9es au personnel national": {
+ "Appointements salaires et commissions": {
+ "account_number": "6611"
+ },
+ "Primes et gratifications": {
+ "account_number": "6612"
+ },
+ "Cong\u00e9s pay\u00e9s": {
+ "account_number": "6613"
+ },
+ "Indemnit\u00e9s de pr\u00e9avis, de licenciement et de recherche d\u2019embauche": {
+ "account_number": "6614"
+ },
+ "Indemnit\u00e9s de maladie vers\u00e9es aux travailleurs": {
+ "account_number": "6615"
+ },
+ "Suppl\u00e9ment familial": {
+ "account_number": "6616"
+ },
+ "Avantages en nature": {
+ "account_number": "6617"
+ },
+ "Autres r\u00e9mun\u00e9rations directes": {
+ "account_number": "6618"
+ },
+ "account_number": "661"
+ },
+ "R\u00e9mun\u00e9rations directes vers\u00e9es au personnel non national": {
+ "Appointements salaires et commissions": {
+ "account_number": "6621"
+ },
+ "Primes et gratifications": {
+ "account_number": "6622"
+ },
+ "Cong\u00e9s pay\u00e9s": {
+ "account_number": "6623"
+ },
+ "Indemnit\u00e9s de pr\u00e9avis, de licenciement et de recherche d\u2019embauche": {
+ "account_number": "6624"
+ },
+ "Indemnit\u00e9s de maladie vers\u00e9es aux travailleurs": {
+ "account_number": "6625"
+ },
+ "Suppl\u00e9ment familial": {
+ "account_number": "6626"
+ },
+ "Avantages en nature": {
+ "account_number": "6627"
+ },
+ "Autres r\u00e9mun\u00e9rations directes": {
+ "account_number": "6628"
+ },
+ "account_number": "662"
+ },
+ "Indemnit\u00e9s forfaitaires vers\u00e9es au personnel": {
+ "Indemnit\u00e9s de logement": {
+ "account_number": "6631"
+ },
+ "Indemnit\u00e9s de repr\u00e9sentation": {
+ "account_number": "6632"
+ },
+ "Indemnit\u00e9s d\u2019expatriation": {
+ "account_number": "6633"
+ },
+ "Indemnit\u00e9s de transport": {
+ "account_number": "6634"
+ },
+ "Autres indemnit\u00e9s et avantages divers": {
+ "account_number": "6638"
+ },
+ "account_number": "663"
+ },
+ "Charges sociales": {
+ "Charges sociales sur r\u00e9mun\u00e9ration du personnel national": {
+ "account_number": "6641"
+ },
+ "Charges sociales sur r\u00e9mun\u00e9ration du personnel non national": {
+ "account_number": "6642"
+ },
+ "account_number": "664"
+ },
+ "R\u00e9mun\u00e9rations et charges sociales de l\u2019exploitant individuel": {
+ "R\u00e9mun\u00e9ration du travail de l\u2019exploitant": {
+ "account_number": "6661"
+ },
+ "Charges sociales": {
+ "account_number": "6662"
+ },
+ "account_number": "666"
+ },
+ "R\u00e9mun\u00e9ration transf\u00e9r\u00e9e de personnel ext\u00e9rieur": {
+ "Personnel int\u00e9rimaire": {
+ "account_number": "6671"
+ },
+ "Personnel d\u00e9tach\u00e9 ou pr\u00eat\u00e9 \u00e0 l\u2019entit\u00e9": {
+ "account_number": "6672"
+ },
+ "account_number": "667"
+ },
+ "Autres charges sociales": {
+ "Versements aux syndicats et comit\u00e9s d\u2019entreprise, d\u2019\u00e9tablissement": {
+ "account_number": "6681"
+ },
+ "Versements aux comit\u00e9s d\u2019hygi\u00e8ne et de s\u00e9curit\u00e9": {
+ "account_number": "6682"
+ },
+ "Versements et contributions aux autres \u0153uvres sociales": {
+ "account_number": "6683"
+ },
+ "M\u00e9decine du travail et pharmacie": {
+ "account_number": "6684"
+ },
+ "Assurances et organismes de sant\u00e9": {
+ "account_number": "6685"
+ },
+ "Assurances retraite et fonds de pension": {
+ "account_number": "6686"
+ },
+ "Majorations et p\u00e9nalit\u00e9s sociales": {
+ "account_number": "6687"
+ },
+ "Charges sociales diverses": {
+ "account_number": "6688"
+ },
+ "account_number": "668"
+ },
+ "account_number": "66"
+ },
+ "Frais financiers et charges assimil\u00e9es": {
+ "Int\u00e9r\u00eats des emprunts": {
+ "Emprunts obligataires": {
+ "account_number": "6711"
+ },
+ "Emprunts aupr\u00e8s des \u00e9tablissements de cr\u00e9dit": {
+ "account_number": "6712"
+ },
+ "Dettes li\u00e9es \u00e0 des participations": {
+ "account_number": "6713"
+ },
+ "Primes de remboursement des obligations": {
+ "account_number": "6714"
+ },
+ "account_number": "671"
+ },
+ "Int\u00e9r\u00eats dans loyers de location acquisition": {
+ "Int\u00e9r\u00eats dans loyers de location acquisition / cr\u00e9dit-bail immobilier": {
+ "account_number": "6722"
+ },
+ "Int\u00e9r\u00eats dans loyers de location acquisition / cr\u00e9dit-bail mobilier": {
+ "account_number": "6723"
+ },
+ "Int\u00e9r\u00eats dans loyers de location acquisition / location-vente": {
+ "account_number": "6724"
+ },
+ "Int\u00e9r\u00eats dans loyers des autres locations acquisition": {
+ "account_number": "6728"
+ },
+ "account_number": "672"
+ },
+ "Escomptes accord\u00e9s": {
+ "account_number": "673"
+ },
+ "Autres int\u00e9r\u00eats": {
+ "Avances re\u00e7ues et d\u00e9p\u00f4ts cr\u00e9diteurs": {
+ "account_number": "6741"
+ },
+ "Comptes courants bloqu\u00e9s": {
+ "account_number": "6742"
+ },
+ "Int\u00e9r\u00eats sur obligations cautionn\u00e9es": {
+ "account_number": "6743"
+ },
+ "Int\u00e9r\u00eats sur dettes commerciales": {
+ "account_number": "6744"
+ },
+ "Int\u00e9r\u00eats bancaires et sur op\u00e9rations de financement (escompte...)": {
+ "account_number": "6745"
+ },
+ "Int\u00e9r\u00eats sur dettes diverses": {
+ "account_number": "6748"
+ },
+ "account_number": "674"
+ },
+ "Escomptes des effets de commerce": {
+ "account_number": "675"
+ },
+ "Pertes de change financi\u00e8res": {
+ "account_number": "676"
+ },
+ "Pertes sur titres de placement": {
+ "Pertes sur cessions de titres de placement": {
+ "account_number": "6771"
+ },
+ "Mali provenant d\u2019attribution gratuite d\u2019actions au personnel salari\u00e9 et aux dirigeants": {
+ "account_number": "6772"
+ },
+ "account_number": "677"
+ },
+ "Pertes et charges sur risques financiers": {
+ "Sur rentes viag\u00e8res": {
+ "account_number": "6781"
+ },
+ "Sur op\u00e9rations financi\u00e8res": {
+ "account_number": "6782"
+ },
+ "Sur instruments de tr\u00e9sorerie": {
+ "account_number": "6784"
+ },
+ "account_number": "678"
+ },
+ "Charges pour d\u00e9pr\u00e9ciations et provisions pour risques \u00e0 court terme financi\u00e8res": {
+ "Sur risques financiers": {
+ "account_number": "6791"
+ },
+ "Sur titres de placement": {
+ "account_number": "6795"
+ },
+ "Autres charges pour d\u00e9pr\u00e9ciations et provisions pour risques \u00e0 court terme financi\u00e8res": {
+ "account_number": "6798"
+ },
+ "account_number": "679"
+ },
+ "account_number": "67"
+ },
+ "Dotations aux amortissements": {
+ "Dotations aux amortissements d\u2019exploitation": {
+ "Dotations aux amortissements des immobilisations incorporelles": {
+ "account_number": "6812"
+ },
+ "Dotations aux amortissements des immobilisations corporelles": {
+ "account_number": "6813"
+ },
+ "account_number": "681"
+ },
+ "account_number": "68"
+ },
+ "Dotations aux provisions et aux d\u00e9pr\u00e9ciations": {
+ "Dotations aux provisions et aux d\u00e9pr\u00e9ciations d\u2019exploitation": {
+ "Dotations aux provisions pour risques et charges": {
+ "account_number": "6911"
+ },
+ "Dotations aux d\u00e9pr\u00e9ciations des immobilisations incorporelles": {
+ "account_number": "6913"
+ },
+ "Dotations aux d\u00e9pr\u00e9ciations des immobilisations corporelles": {
+ "account_number": "6914"
+ },
+ "account_number": "691"
+ },
+ "Dotations aux provisions et aux d\u00e9pr\u00e9ciations financi\u00e8res": {
+ "Dotations aux provisions pour risques et charges": {
+ "account_number": "6971"
+ },
+ "Dotations aux d\u00e9pr\u00e9ciations des immobilisations financi\u00e8res": {
+ "account_number": "6972"
+ },
+ "account_number": "697"
+ },
+ "account_number": "69"
+ },
+ "root_type": "Expense",
+ "account_number": "6"
+ },
+ "Comptes de produits des activit\u00e9s ordinaires": {
+ "Ventes": {
+ "Ventes de marchandises": {
+ "Dans la R\u00e9gion": {
+ "account_number": "7011"
+ },
+ "Hors R\u00e9gion": {
+ "account_number": "7012"
+ },
+ "Aux entit\u00e9s du groupe dans la R\u00e9gion": {
+ "account_number": "7013"
+ },
+ "Aux entit\u00e9s du groupe hors R\u00e9gion": {
+ "account_number": "7014"
+ },
+ "Sur internet": {
+ "account_number": "7015"
+ },
+ "Rabais, remises, ristournes accord\u00e9s (non ventil\u00e9s)": {
+ "account_number": "7019"
+ },
+ "account_number": "701"
+ },
+ "Ventes de produits finis": {
+ "Dans la R\u00e9gion": {
+ "account_number": "7021"
+ },
+ "Hors R\u00e9gion": {
+ "account_number": "7022"
+ },
+ "Aux entit\u00e9s du groupe dans la R\u00e9gion": {
+ "account_number": "7023"
+ },
+ "Aux entit\u00e9s du groupe hors R\u00e9gion": {
+ "account_number": "7024"
+ },
+ "Sur internet": {
+ "account_number": "7025"
+ },
+ "Rabais, remises, ristournes accord\u00e9s (non ventil\u00e9s)": {
+ "account_number": "7029"
+ },
+ "account_number": "702"
+ },
+ "Ventes de produits interm\u00e9diaires": {
+ "Dans la R\u00e9gion": {
+ "account_number": "7031"
+ },
+ "Hors R\u00e9gion": {
+ "account_number": "7032"
+ },
+ "Aux entit\u00e9s du groupe dans la R\u00e9gion": {
+ "account_number": "7033"
+ },
+ "Aux entit\u00e9s du groupe hors R\u00e9gion": {
+ "account_number": "7034"
+ },
+ "Sur internet": {
+ "account_number": "7035"
+ },
+ "Rabais, remises, ristournes accord\u00e9s (non ventil\u00e9s)": {
+ "account_number": "7039"
+ },
+ "account_number": "703"
+ },
+ "Ventes de produits r\u00e9siduels": {
+ "Dans la R\u00e9gion": {
+ "account_number": "7041"
+ },
+ "Hors R\u00e9gion": {
+ "account_number": "7042"
+ },
+ "Aux entit\u00e9s du groupe dans la R\u00e9gion": {
+ "account_number": "7043"
+ },
+ "Aux entit\u00e9s du groupe hors R\u00e9gion": {
+ "account_number": "7044"
+ },
+ "Sur internet": {
+ "account_number": "7045"
+ },
+ "Rabais, remises, ristournes accord\u00e9s (non ventil\u00e9s)": {
+ "account_number": "7049"
+ },
+ "account_number": "704"
+ },
+ "Travaux factur\u00e9s": {
+ "Dans la R\u00e9gion": {
+ "account_number": "7051"
+ },
+ "Hors R\u00e9gion": {
+ "account_number": "7052"
+ },
+ "Aux entit\u00e9s du groupe dans la R\u00e9gion": {
+ "account_number": "7053"
+ },
+ "Aux entit\u00e9s du groupe hors R\u00e9gion": {
+ "account_number": "7054"
+ },
+ "Sur internet": {
+ "account_number": "7055"
+ },
+ "Rabais, remises, ristournes accord\u00e9s (non ventil\u00e9s)": {
+ "account_number": "7059"
+ },
+ "account_number": "705"
+ },
+ "Services vendus": {
+ "Dans la R\u00e9gion": {
+ "account_number": "7061"
+ },
+ "Hors R\u00e9gion": {
+ "account_number": "7062"
+ },
+ "Aux entit\u00e9s du groupe dans la R\u00e9gion": {
+ "account_number": "7063"
+ },
+ "Aux entit\u00e9s du groupe hors R\u00e9gion": {
+ "account_number": "7064"
+ },
+ "Sur internet": {
+ "account_number": "7065"
+ },
+ "Rabais, remises, ristournes accord\u00e9s (non ventil\u00e9s)": {
+ "account_number": "7069"
+ },
+ "account_number": "706"
+ },
+ "Produits accessoires": {
+ "Ports, emballages perdus et autres frais factur\u00e9s": {
+ "account_number": "7071"
+ },
+ "Commissions et courtages": {
+ "account_number": "7072"
+ },
+ "Locations": {
+ "account_number": "7073"
+ },
+ "Bonis sur reprises et cessions d\u2019emballages": {
+ "account_number": "7074"
+ },
+ "Mise \u00e0 disposition de personnel": {
+ "account_number": "7075"
+ },
+ "Redevances pour brevets, logiciels, marques et droits similaires": {
+ "account_number": "7076"
+ },
+ "Services exploit\u00e9s dans l\u2019int\u00e9r\u00eat du personnel": {
+ "account_number": "7077"
+ },
+ "Autres produits accessoires": {
+ "account_number": "7078"
+ },
+ "account_number": "707"
+ },
+ "account_number": "70"
+ },
+ "Subventions d\u2019exploitation": {
+ "Sur produits \u00e0 l\u2019exportation": {
+ "account_number": "711"
+ },
+ "Sur produits \u00e0 l\u2019importation": {
+ "account_number": "712"
+ },
+ "Sur produits de p\u00e9r\u00e9quation": {
+ "account_number": "713"
+ },
+ "Indemnit\u00e9s et subventions d\u2019exploitation (entit\u00e9 agricole)": {
+ "account_number": "714"
+ },
+ "Autres subventions d\u2019exploitation": {
+ "Vers\u00e9es par l\u2019\u00c9tat et les collectivit\u00e9s publiques": {
+ "account_number": "7181"
+ },
+ "Vers\u00e9es par les organismes internationaux": {
+ "account_number": "7182"
+ },
+ "Vers\u00e9es par des tiers": {
+ "account_number": "7183"
+ },
+ "account_number": "718"
+ },
+ "account_number": "71"
+ },
+ "Production immobilis\u00e9e": {
+ "Immobilisations incorporelles": {
+ "account_number": "721"
+ },
+ "Immobilisations corporelles": {
+ "Immobilisations corporelles (hors actifs biologiques)": {
+ "account_number": "7221"
+ },
+ "Immobilisations corporelles (actifs biologiques)": {
+ "account_number": "7222"
+ },
+ "account_number": "722"
+ },
+ "Production auto-consomm\u00e9e": {
+ "account_number": "724"
+ },
+ "Immobilisations financi\u00e8res": {
+ "account_number": "726"
+ },
+ "account_number": "72"
+ },
+ "Variations des stocks de biens et de services produits": {
+ "Variations des stocks de produits en cours": {
+ "Produits en cours": {
+ "account_number": "7341"
+ },
+ "Travaux en cours": {
+ "account_number": "7342"
+ },
+ "account_number": "734"
+ },
+ "Variations des en-cours de services": {
+ "\u00c9tudes en cours": {
+ "account_number": "7351"
+ },
+ "Prestations de services en cours": {
+ "account_number": "7352"
+ },
+ "account_number": "735"
+ },
+ "Variations des stocks de produits finis": {
+ "account_number": "736"
+ },
+ "Variations des stocks de produits interm\u00e9diaires et r\u00e9siduels": {
+ "Produits interm\u00e9diaires": {
+ "account_number": "7371"
+ },
+ "Produits r\u00e9siduels": {
+ "account_number": "7372"
+ },
+ "account_number": "737"
+ },
+ "account_number": "73"
+ },
+ "Autres produits": {
+ "Profits sur cr\u00e9ances clients et autres d\u00e9biteurs": {
+ "account_number": "751"
+ },
+ "Quote-part de r\u00e9sultat sur op\u00e9rations faites en commun": {
+ "Quote-part transf\u00e9r\u00e9e de pertes (comptabilit\u00e9 du g\u00e9rant)": {
+ "account_number": "7521"
+ },
+ "B\u00e9n\u00e9fices attribu\u00e9s par transfert (comptabilit\u00e9 des associ\u00e9s non g\u00e9rants)": {
+ "account_number": "7525"
+ },
+ "account_number": "752"
+ },
+ "Produits des cessions courantes d\u2019immobilisations": {
+ "Immobilisations incorporelles": {
+ "account_number": "7541"
+ },
+ "Immobilisations corporelles": {
+ "account_number": "7542"
+ },
+ "account_number": "754"
+ },
+ "Gains de change sur cr\u00e9ances et dettes commerciales": {
+ "account_number": "756"
+ },
+ "Produits divers": {
+ "Indemnit\u00e9s de fonction et autres r\u00e9mun\u00e9rations d\u2019administrateurs": {
+ "account_number": "7581"
+ },
+ "Indemnit\u00e9s d\u2019assurances re\u00e7ues": {
+ "account_number": "7582"
+ },
+ "Autres produits divers": {
+ "account_number": "7588"
+ },
+ "account_number": "758"
+ },
+ "Reprises de charges pour d\u00e9pr\u00e9ciations et provisions pour risques \u00e0 court terme d\u2019exploitation": {
+ "Sur risques \u00e0 court terme": {
+ "account_number": "7591"
+ },
+ "Sur stocks": {
+ "account_number": "7593"
+ },
+ "Sur cr\u00e9ances": {
+ "account_number": "7594"
+ },
+ "Sur autres charges pour d\u00e9pr\u00e9ciations et provisions pour risques \u00e0 court terme d\u2019exploitation": {
+ "account_number": "7598"
+ },
+ "account_number": "759"
+ },
+ "account_number": "75"
+ },
+ "Revenus financiers et produits assimil\u00e9s": {
+ "Int\u00e9r\u00eats de pr\u00eats et cr\u00e9ances diverses": {
+ "Int\u00e9r\u00eats de pr\u00eats": {
+ "account_number": "7712"
+ },
+ "Int\u00e9r\u00eats sur cr\u00e9ances diverses": {
+ "account_number": "7713"
+ },
+ "account_number": "771"
+ },
+ "Revenus de participations et autres titres immobilis\u00e9s": {
+ "Revenus des titres de participation": {
+ "account_number": "7721"
+ },
+ "Revenus autres titres immobilis\u00e9s": {
+ "account_number": "7722"
+ },
+ "account_number": "772"
+ },
+ "Escomptes obtenus": {
+ "account_number": "773"
+ },
+ "Revenus de placement": {
+ "Revenus des obligations": {
+ "account_number": "7745"
+ },
+ "Revenus des titres de placement": {
+ "account_number": "7746"
+ },
+ "account_number": "774"
+ },
+ "Int\u00e9r\u00eats dans loyers de location acquisition": {
+ "account_number": "775"
+ },
+ "Gains de change financiers": {
+ "account_number": "776"
+ },
+ "Gains sur cessions de titres de placement": {
+ "account_number": "777"
+ },
+ "Gains sur risques financiers": {
+ "Sur rentes viag\u00e8res": {
+ "account_number": "7781"
+ },
+ "Sur op\u00e9rations financi\u00e8res": {
+ "account_number": "7782"
+ },
+ "Sur instruments de tr\u00e9sorerie": {
+ "account_number": "7784"
+ },
+ "account_number": "778"
+ },
+ "Reprises de charges pour d\u00e9pr\u00e9ciations et provisions \u00e0 court terme financi\u00e8res": {
+ "Sur risques financiers": {
+ "account_number": "7791"
+ },
+ "Sur titres de placement": {
+ "account_number": "7795"
+ },
+ "Sur autres charges pour d\u00e9pr\u00e9ciations et provisions pour risques \u00e0 court terme financi\u00e8res": {
+ "account_number": "7798"
+ },
+ "account_number": "779"
+ },
+ "account_number": "77"
+ },
+ "Transferts de charges": {
+ "Transferts de charges d\u2019exploitation": {
+ "account_number": "781"
+ },
+ "Transferts de charges financi\u00e8res": {
+ "account_number": "787"
+ },
+ "account_number": "78"
+ },
+ "Reprises de provisions, de d\u00e9pr\u00e9ciations et autres": {
+ "Reprises de provisions et d\u00e9pr\u00e9ciations d\u2019exploitation": {
+ "Pour risques et charges": {
+ "account_number": "7911"
+ },
+ "Des immobilisations incorporelles": {
+ "account_number": "7913"
+ },
+ "Des immobilisations corporelles": {
+ "account_number": "7914"
+ },
+ "account_number": "791"
+ },
+ "Reprises de provisions et d\u00e9pr\u00e9ciations financi\u00e8res": {
+ "Pour risques et charges": {
+ "account_number": "7971"
+ },
+ "Des immobilisations financi\u00e8res": {
+ "account_number": "7972"
+ },
+ "account_number": "797"
+ },
+ "Reprises d\u2019amortissements": {
+ "account_number": "798"
+ },
+ "Reprises de subventions d\u2019investissement": {
+ "account_number": "799"
+ },
+ "account_number": "79"
+ },
+ "root_type": "Income",
+ "account_number": "7"
+ },
+ "8-Comptes des autres charges et des autres produits (CHARGES)": {
+ "Valeurs comptables des cessions d\u2019immobilisations": {
+ "Immobilisations incorporelles": {
+ "account_number": "811"
+ },
+ "Immobilisations corporelles": {
+ "account_number": "812"
+ },
+ "Immobilisations financi\u00e8res": {
+ "account_number": "816"
+ },
+ "account_number": "81"
+ },
+ "Charges hors activit\u00e9s ordinaires": {
+ "Charges HAO constat\u00e9es": {
+ "account_number": "831"
+ },
+ "Charges li\u00e9es aux op\u00e9rations de restructuration": {
+ "account_number": "833"
+ },
+ "Pertes sur cr\u00e9ances HAO": {
+ "account_number": "834"
+ },
+ "Dons et lib\u00e9ralit\u00e9s accord\u00e9s": {
+ "account_number": "835"
+ },
+ "Abandons de cr\u00e9ances consentis": {
+ "account_number": "836"
+ },
+ "Charges li\u00e9es aux op\u00e9rations de liquidation": {
+ "account_number": "837"
+ },
+ "Charges pour d\u00e9pr\u00e9ciations et provisions pour risques \u00e0 court terme HAO": {
+ "account_number": "839"
+ },
+ "account_number": "83"
+ },
+ "Dotations hors activit\u00e9s ordinaires": {
+ "Dotations aux provisions r\u00e9glement\u00e9es": {
+ "account_number": "851"
+ },
+ "Dotations aux amortissements HAO": {
+ "account_number": "852"
+ },
+ "Dotations aux d\u00e9pr\u00e9ciations HAO": {
+ "account_number": "853"
+ },
+ "Dotations aux provisions pour risques et charges HAO": {
+ "account_number": "854"
+ },
+ "Autres dotations HAO": {
+ "account_number": "858"
+ },
+ "account_number": "85"
+ },
+ "Participation des travailleurs": {
+ "Participation l\u00e9gale aux b\u00e9n\u00e9fices": {
+ "account_number": "871"
+ },
+ "Participation contractuelle aux b\u00e9n\u00e9fices": {
+ "account_number": "874"
+ },
+ "Autres participations": {
+ "account_number": "878"
+ },
+ "account_number": "87"
+ },
+ "Imp\u00f4ts sur le r\u00e9sultat": {
+ "Imp\u00f4ts sur les b\u00e9n\u00e9fices de l\u2019exercice": {
+ "Activit\u00e9s exerc\u00e9es dans l\u2019\u00c9tat": {
+ "account_number": "8911"
+ },
+ "Activit\u00e9s exerc\u00e9es dans les autres \u00c9tats de la R\u00e9gion": {
+ "account_number": "8912"
+ },
+ "Activit\u00e9s exerc\u00e9es hors R\u00e9gion": {
+ "account_number": "8913"
+ },
+ "account_number": "891"
+ },
+ "Rappel d\u2019imp\u00f4ts sur r\u00e9sultats ant\u00e9rieurs": {
+ "account_number": "892"
+ },
+ "Imp\u00f4t minimum forfaitaire IMF": {
+ "account_number": "895"
+ },
+ "D\u00e9gr\u00e8vements et annulations d\u2019imp\u00f4ts sur r\u00e9sultats ant\u00e9rieurs": {
+ "D\u00e9gr\u00e8vements": {
+ "account_number": "8991"
+ },
+ "Annulations pour pertes r\u00e9troactives": {
+ "account_number": "8994"
+ },
+ "account_number": "899"
+ },
+ "account_number": "89"
+ },
+ "root_type": "Expense"
+ },
+ "8-Comptes des autres charges et des autres produits (PRODUITS)": {
+ "Produits des cessions d\u2019immobilisations": {
+ "Immobilisations incorporelles": {
+ "account_number": "821"
+ },
+ "Immobilisations corporelles": {
+ "account_number": "822"
+ },
+ "Immobilisations financi\u00e8res": {
+ "account_number": "826"
+ },
+ "account_number": "82"
+ },
+ "Produits hors activit\u00e9s ordinaires": {
+ "Produits HAO constat\u00e9s": {
+ "account_number": "841"
+ },
+ "Produits li\u00e9s aux op\u00e9rations de restructuration": {
+ "account_number": "843"
+ },
+ "Indemnit\u00e9s et subventions HAO (entit\u00e9 agricole)": {
+ "account_number": "844"
+ },
+ "Dons et lib\u00e9ralit\u00e9s obtenus": {
+ "account_number": "845"
+ },
+ "Abandons de cr\u00e9ances obtenus": {
+ "account_number": "846"
+ },
+ "Produits li\u00e9s aux op\u00e9rations de liquidation": {
+ "account_number": "847"
+ },
+ "Transferts de charges HAO": {
+ "account_number": "848"
+ },
+ "Reprises de charges pour d\u00e9pr\u00e9ciations et provisions pour risques \u00e0 court terme HAO": {
+ "account_number": "849"
+ },
+ "account_number": "84"
+ },
+ "Reprises de charges, provisions et d\u00e9pr\u00e9ciations HAO": {
+ "Reprises de provisions r\u00e9glement\u00e9es": {
+ "account_number": "861"
+ },
+ "Reprises d\u2019amortissements HAO": {
+ "account_number": "862"
+ },
+ "Reprises de d\u00e9pr\u00e9ciations HAO": {
+ "account_number": "863"
+ },
+ "Reprises de provisions pour risques et charges HAO": {
+ "account_number": "864"
+ },
+ "Autres reprises HAO": {
+ "account_number": "868"
+ },
+ "account_number": "86"
+ },
+ "Subventions d\u2019\u00e9quilibre": {
+ "\u00c9tat": {
+ "account_number": "881"
+ },
+ "Collectivit\u00e9s publiques": {
+ "account_number": "884"
+ },
+ "Groupe": {
+ "account_number": "886"
+ },
+ "Autres": {
+ "account_number": "888"
+ },
+ "account_number": "88"
+ },
+ "root_type": "Income"
+ }
+ }
+}
\ No newline at end of file
diff --git a/erpnext/accounts/doctype/account/chart_of_accounts/verified/cd_plan_comptable.json b/erpnext/accounts/doctype/account/chart_of_accounts/verified/cd_plan_comptable.json
new file mode 100644
index 00000000000..569eab35c51
--- /dev/null
+++ b/erpnext/accounts/doctype/account/chart_of_accounts/verified/cd_plan_comptable.json
@@ -0,0 +1,1919 @@
+{
+ "country_code": "cd",
+ "name": "Syscohada - Plan Comptable",
+ "tree": {
+ "1-Comptes de ressources durables": {
+ "10-Capital": {
+ "101-Capital social": {
+ "1011-Capital souscrit, non appel\u00e9": {},
+ "1012-Capital souscrit, appel\u00e9, non vers\u00e9": {},
+ "1013-Capital souscrit, appel\u00e9, vers\u00e9, non amorti": {},
+ "1014-Capital souscrit, appel\u00e9, vers\u00e9, amorti": {},
+ "1018-Capital souscrit soumis \u00e0 des conditions particuli\u00e8res": {}
+ },
+ "102-Capital par dotation": {
+ "1021-Dotation initiale": {},
+ "1022-Dotations compl\u00e9mentaires": {},
+ "1028-Autres dotations": {}
+ },
+ "103-Capital personnel": {},
+ "104-Compte de l\u2019exploitant": {
+ "1041-Apports temporaires": {},
+ "1042-Op\u00e9rations courantes": {},
+ "1043-R\u00e9mun\u00e9rations, imp\u00f4ts et autres charges personnelles": {},
+ "1047-Pr\u00e9l\u00e8vements d\u2019autoconsommation": {},
+ "1048-Autres pr\u00e9l\u00e8vements": {}
+ },
+ "105-Primes li\u00e9es au capital social": {
+ "1051-Primes d\u2019\u00e9mission": {},
+ "1052-Primes d\u2019apport": {},
+ "1053-Primes de fusion": {},
+ "1054-Primes de conversion": {},
+ "1058-Autres primes": {}
+ },
+ "106-\u00c9carts de r\u00e9\u00e9valuation": {
+ "1061-\u00c9carts de r\u00e9\u00e9valuation l\u00e9gale": {},
+ "1062-\u00c9carts de r\u00e9\u00e9valuation libre": {}
+ },
+ "109-Apporteurs, capital souscrit, non appel\u00e9": {}
+ },
+ "11-R\u00e9serves": {
+ "111-R\u00e9serve l\u00e9gale": {},
+ "112-R\u00e9serves statutaires ou contractuelles": {},
+ "113-R\u00e9serves r\u00e9glement\u00e9es": {
+ "1131-R\u00e9serves de plus-values nettes \u00e0 long terme": {},
+ "1132-R\u00e9serves d\u2019attribution gratuite d\u2019actions au personnel salari\u00e9 et aux dirigeants": {},
+ "1133-R\u00e9serves cons\u00e9cutives \u00e0 l\u2019octroi de subventions d\u2019investissement": {},
+ "1134-R\u00e9serves des valeurs mobili\u00e8res donnant acc\u00e8s au capital": {},
+ "1135-Autres r\u00e9serves r\u00e9glement\u00e9es": {}
+ },
+ "118-Autres r\u00e9serves": {
+ "1181-R\u00e9serves facultatives": {},
+ "1188-R\u00e9serves diverses": {}
+ }
+ },
+ "12-Report \u00e0 nouveau": {
+ "121-Report \u00e0 nouveau cr\u00e9diteur": {},
+ "129-Report \u00e0 nouveau d\u00e9biteur": {
+ "1291-Perte nette \u00e0 reporter": {},
+ "1292-Perte Amortissements r\u00e9put\u00e9s diff\u00e9r\u00e9s": {}
+ }
+ },
+ "13-R\u00e9sultat net de l\u2019exercice": {
+ "130-R\u00e9sultat en instance d\u2019affectation": {
+ "1301-R\u00e9sultat en instance d\u2019affectation : b\u00e9n\u00e9fice": {},
+ "1309-R\u00e9sultat en instance d\u2019affectation : perte": {}
+ },
+ "131-R\u00e9sultat net : b\u00e9n\u00e9fice": {},
+ "132-Marge commerciale (MC)": {},
+ "133-Valeur ajout\u00e9e (VA)": {},
+ "134-Exc\u00e9dent brut d\u2019exploitation (EBE)": {},
+ "135-R\u00e9sultat d\u2019exploitation (RE)": {},
+ "136-R\u00e9sultat financier (RF)": {},
+ "137-R\u00e9sultat des activit\u00e9s ordinaires (RAO)": {},
+ "138-R\u00e9sultat hors activit\u00e9s ordinaires (RHAO)": {
+ "1381-R\u00e9sultat de fusion": {},
+ "1382-R\u00e9sultat d\u2019apport partiel d\u2019actif": {},
+ "1383-R\u00e9sultat de scission": {},
+ "1384-R\u00e9sultat de liquidation": {}
+ },
+ "139-R\u00e9sultat net : perte": {}
+ },
+ "14-Subventions d\u2019investissement": {
+ "141-Subventions d\u2019\u00e9quipement": {
+ "1411-\u00c9tat": {},
+ "1412-R\u00e9gions": {},
+ "1413-D\u00e9partements": {},
+ "1414-Communes et collectivit\u00e9s publiques d\u00e9centralis\u00e9es": {},
+ "1415-Entit\u00e9s publiques ou mixtes": {},
+ "1416-Entit\u00e9s et organismes priv\u00e9s": {},
+ "1417-Organismes internationaux": {},
+ "1418-Autres": {}
+ },
+ "148-Autres subventions d\u2019investissement": {}
+ },
+ "15-Provisions r\u00e9glement\u00e9es et fonds assimil\u00e9s": {
+ "151-Amortissements d\u00e9rogatoires": {},
+ "152-Plus-values de cession \u00e0 r\u00e9investir": {},
+ "153-Fonds r\u00e9glement\u00e9s": {
+ "1531-Fonds National": {},
+ "1532-Pr\u00e9l\u00e8vement pour le Budget": {}
+ },
+ "154-Provisions sp\u00e9ciales de r\u00e9\u00e9valuation": {},
+ "155-Provisions r\u00e9glement\u00e9es relatives aux immobilisations": {
+ "1551-Reconstitution des gisements miniers et p\u00e9troliers": {}
+ },
+ "156-Provisions r\u00e9glement\u00e9es relatives aux stocks": {
+ "1561-Hausse de prix": {},
+ "1562-Fluctuation des cours": {}
+ },
+ "157-Provisions pour investissement": {},
+ "158-Autres provisions et fonds r\u00e9glement\u00e9s": {}
+ },
+ "16-Emprunts et dettes assimil\u00e9es": {
+ "161-Emprunts obligataires": {
+ "1611-Emprunts obligataires ordinaires": {},
+ "1612-Emprunts obligataires convertibles en actions": {},
+ "1613-Emprunts obligataires remboursables en actions": {},
+ "1618-Autres emprunts obligataires": {}
+ },
+ "162-Emprunts et dettes aupr\u00e8s des \u00e9tablissements de cr\u00e9dit": {},
+ "163-Avances re\u00e7ues de l\u2019\u00c9tat": {},
+ "164-Avances re\u00e7ues et comptes courants bloqu\u00e9s": {},
+ "165-D\u00e9p\u00f4ts et cautionnements re\u00e7us": {
+ "1651-D\u00e9p\u00f4ts": {},
+ "1652-Cautionnements": {}
+ },
+ "166-Int\u00e9r\u00eats courus": {
+ "1661-Sur emprunts obligataires": {},
+ "1662-Sur emprunts et dettes aupr\u00e8s des \u00e9tablissements de cr\u00e9dit": {},
+ "1663-Sur avances re\u00e7ues de l\u2019\u00c9tat": {},
+ "1664-Sur avances re\u00e7ues et comptes courants bloqu\u00e9s": {},
+ "1665-Sur d\u00e9p\u00f4ts et cautionnements re\u00e7us": {},
+ "1667-Sur avances assorties de conditions particuli\u00e8res": {},
+ "1668-Sur autres emprunts et dettes": {}
+ },
+ "167-Avances assorties de conditions particuli\u00e8res": {
+ "1671-Avances bloqu\u00e9es pour augmentation du capital": {},
+ "1672-Avances conditionn\u00e9es par l\u2019\u00c9tat": {},
+ "1673-Avances conditionn\u00e9es par les autres organismes africains": {},
+ "1674-Avances conditionn\u00e9es par les organismes internationaux": {}
+ },
+ "168-Autres emprunts et dettes": {
+ "1681-Rentes viag\u00e8res capitalis\u00e9es": {},
+ "1682-Billets de fonds": {},
+ "1683-Dettes cons\u00e9cutives \u00e0 des titres emprunt\u00e9s": {},
+ "1684-Emprunts participatifs": {},
+ "1685-Participation des travailleurs aux b\u00e9n\u00e9fices": {},
+ "1686-Emprunts et dettes contract\u00e9s aupr\u00e8s des autres tiers": {}
+ }
+ },
+ "17-Dettes de location acquisition": {
+ "172-Dettes de location acquisition / cr\u00e9dit bail immobilier": {},
+ "173-Dettes de location acquisition / cr\u00e9dit bail mobilier": {},
+ "174-Dettes de location acquisition / location de vente": {},
+ "176-Int\u00e9r\u00eats courus": {
+ "1762-Sur dettes de location acquisition / cr\u00e9dit-bail immobilier": {},
+ "1763-Sur dettes de location acquisition / cr\u00e9dit-bail mobilier": {},
+ "1764-Sur dettes de location acquisition / location-vente": {},
+ "1768-Sur autres dettes de location acquisition": {}
+ },
+ "178-Autres dettes de location acquisition": {}
+ },
+ "18-Dettes li\u00e9es \u00e0 des participations et comptes de liaison des \u00e9tablissements et soci\u00e9t\u00e9s en participation": {
+ "181-Dettes li\u00e9es \u00e0 des participations": {
+ "1811-Dettes li\u00e9es \u00e0 des participations (groupe)": {},
+ "1812-Dettes li\u00e9es \u00e0 des participations (hors groupe)": {}
+ },
+ "182-Dettes li\u00e9es \u00e0 des soci\u00e9t\u00e9s en participation": {},
+ "183-Int\u00e9r\u00eats courus sur dettes li\u00e9es \u00e0 des participations": {},
+ "184-Comptes permanents bloqu\u00e9s des \u00e9tablissements et succursales": {},
+ "185-Comptes permanents non bloqu\u00e9s des \u00e9tablissements et succursales": {},
+ "186-Comptes de liaison charges": {},
+ "187-Comptes de liaison produits": {},
+ "188-Comptes de liaison des soci\u00e9t\u00e9s en participation": {}
+ },
+ "19-Provisions pour risques et charges": {
+ "191-Provisions pour litiges": {},
+ "192-Provisions pour garanties donn\u00e9es aux clients": {},
+ "193-Provisions pour pertes sur march\u00e9s \u00e0 ach\u00e8vement futur": {},
+ "194-Provisions pour pertes de change": {},
+ "195-Provisions pour imp\u00f4ts": {},
+ "196-Provisions pour pensions et obligations similaires": {
+ "1961-Provisions pour pensions et obligations similaires engagement de retraite": {},
+ "1962-Actif du r\u00e9gime de retraite": {}
+ },
+ "197-Provisions pour restructuration": {},
+ "198-Autres provisions pour risques et charges": {
+ "1981-Provisions pour amendes et p\u00e9nalit\u00e9s": {},
+ "1983-Provisions pour propre assureur": {},
+ "1984-Provisions pour d\u00e9mant\u00e8lement et remise en \u00e9tat": {},
+ "1985-Provisions pour droits \u00e0 r\u00e9duction ou avantage en nature (ch\u00e8ques cadeau, cartes de fid\u00e9lit\u00e9...)": {},
+ "1988-Provisions pour divers risques et charges": {}
+ }
+ },
+ "root_type": "Equity"
+ },
+ "2-Comptes d\u2019actif immobilis\u00e9": {
+ "21-Immobilisations incorporelles": {
+ "account_type": "Fixed Asset",
+ "211-Frais de d\u00e9veloppement": {
+ "account_type": "Fixed Asset"
+ },
+ "212-Brevets, licences, concessions et droits similaires": {
+ "account_type": "Fixed Asset",
+ "2121-Brevets": {
+ "account_type": "Fixed Asset"
+ },
+ "2122-Licences": {
+ "account_type": "Fixed Asset"
+ },
+ "2123-Concessions de service public": {
+ "account_type": "Fixed Asset"
+ },
+ "2128-Autres concessions et droits similaires": {
+ "account_type": "Fixed Asset"
+ }
+ },
+ "213-Logiciels et sites internet": {
+ "account_type": "Fixed Asset",
+ "2131-Logiciels": {
+ "account_type": "Fixed Asset"
+ },
+ "2132-Sites internet": {
+ "account_type": "Fixed Asset"
+ }
+ },
+ "214-Marques": {
+ "account_type": "Fixed Asset"
+ },
+ "215-Fonds commercial": {
+ "account_type": "Fixed Asset"
+ },
+ "216-Droit au bail": {
+ "account_type": "Fixed Asset"
+ },
+ "217-Investissements de cr\u00e9ation": {
+ "account_type": "Fixed Asset"
+ },
+ "218-Autres droits et valeurs incorporels": {
+ "account_type": "Fixed Asset",
+ "2181-Frais de prospection et d\u2019\u00e9valuation de ressources min\u00e9rales": {
+ "account_type": "Fixed Asset"
+ },
+ "2182-Co\u00fbts d\u2019obtention du contrat": {
+ "account_type": "Fixed Asset"
+ },
+ "2183-Fichiers clients, notices, titres de journaux et magazines": {
+ "account_type": "Fixed Asset"
+ },
+ "2184-Co\u00fbts des franchises": {
+ "account_type": "Fixed Asset"
+ },
+ "2188-Divers droits et valeurs incorporelles": {
+ "account_type": "Fixed Asset"
+ }
+ },
+ "219-Immobilisations incorporelles en cours": {
+ "account_type": "Fixed Asset",
+ "2191-Frais de d\u00e9veloppement": {
+ "account_type": "Fixed Asset"
+ },
+ "2193-Logiciels et internet": {
+ "account_type": "Fixed Asset"
+ },
+ "2198-Autres droits et valeurs incorporels": {
+ "account_type": "Fixed Asset"
+ }
+ }
+ },
+ "22-Terrains": {
+ "account_type": "Fixed Asset",
+ "221-Terrains agricoles et forestiers": {
+ "account_type": "Fixed Asset",
+ "2211-Terrains d\u2019exploitation agricole": {
+ "account_type": "Fixed Asset"
+ },
+ "2212-Terrains d\u2019exploitation foresti\u00e8re": {
+ "account_type": "Fixed Asset"
+ },
+ "2218-Autres terrains": {
+ "account_type": "Fixed Asset"
+ }
+ },
+ "222-Terrains nus": {
+ "account_type": "Fixed Asset",
+ "2221-Terrains \u00e0 b\u00e2tir": {
+ "account_type": "Fixed Asset"
+ },
+ "2228-Autres terrains nus": {
+ "account_type": "Fixed Asset"
+ }
+ },
+ "223-Terrains b\u00e2tis": {
+ "account_type": "Fixed Asset",
+ "2231-Pour b\u00e2timents industriels et agricoles": {
+ "account_type": "Fixed Asset"
+ },
+ "2232-Pour b\u00e2timents administratifs et commerciaux": {
+ "account_type": "Fixed Asset"
+ },
+ "2234-Pour b\u00e2timents affect\u00e9s aux autres op\u00e9rations professionnelles": {
+ "account_type": "Fixed Asset"
+ },
+ "2235-Pour b\u00e2timents affect\u00e9s aux autres op\u00e9rations non professionnelles": {
+ "account_type": "Fixed Asset"
+ },
+ "2238-Autres terrains b\u00e2tis": {
+ "account_type": "Fixed Asset"
+ }
+ },
+ "224-Travaux de mise en valeur des terrains": {
+ "account_type": "Fixed Asset",
+ "2241-Plantation d\u2019arbres et d\u2019arbustes": {
+ "account_type": "Fixed Asset"
+ },
+ "2245-Am\u00e9liorations du fonds": {
+ "account_type": "Fixed Asset"
+ },
+ "2248-Autres travaux": {
+ "account_type": "Fixed Asset"
+ }
+ },
+ "225-Terrains de carri\u00e8res tr\u00e9fonds": {
+ "account_type": "Fixed Asset",
+ "2251-Carri\u00e8res": {
+ "account_type": "Fixed Asset"
+ }
+ },
+ "226-Terrains am\u00e9nag\u00e9s": {
+ "account_type": "Fixed Asset",
+ "2261-Parkings": {
+ "account_type": "Fixed Asset"
+ }
+ },
+ "227-Terrains mis en concession": {
+ "account_type": "Fixed Asset"
+ },
+ "228-Autres terrains": {
+ "account_type": "Fixed Asset",
+ "2281-Terrains immeubles de placement": {
+ "account_type": "Fixed Asset"
+ },
+ "2285-Terrains des logements affect\u00e9s au personnel": {
+ "account_type": "Fixed Asset"
+ },
+ "2286-Terrains de location acquisition": {
+ "account_type": "Fixed Asset"
+ },
+ "2288-Divers terrains": {
+ "account_type": "Fixed Asset"
+ }
+ },
+ "229-Am\u00e9nagements de terrains en cours": {
+ "account_type": "Fixed Asset",
+ "2291-Terrains agricoles et forestiers": {
+ "account_type": "Fixed Asset"
+ },
+ "2292-Terrains nus": {
+ "account_type": "Fixed Asset"
+ },
+ "2295-Terrains de carri\u00e8res tr\u00e9fonds": {
+ "account_type": "Fixed Asset"
+ },
+ "2298-Autres terrains": {
+ "account_type": "Fixed Asset"
+ }
+ }
+ },
+ "23-B\u00e2timents, installations techniques et agencements": {
+ "231-B\u00e2timents industriels, agricoles, administratifs et commerciaux sur sol propre": {
+ "2311-B\u00e2timents industriels": {},
+ "2312-B\u00e2timents agricoles": {},
+ "2313-B\u00e2timents administratifs et commerciaux": {},
+ "2314-B\u00e2timents affect\u00e9s au logement du personnel": {},
+ "2315-B\u00e2timents immeubles de placement": {},
+ "2316-B\u00e2timents de location acquisition": {}
+ },
+ "232-B\u00e2timents industriels, agricoles, administratifs et commerciaux sur sol d\u2019autrui": {
+ "2321-B\u00e2timents industriels": {},
+ "2322-B\u00e2timents agricoles": {},
+ "2323-B\u00e2timents administratifs et commerciaux": {},
+ "2324-B\u00e2timents affect\u00e9s au logement du personnel": {},
+ "2325-B\u00e2timents immeubles de placement": {},
+ "2326-B\u00e2timents de location acquisition": {}
+ },
+ "233-Ouvrages d\u2019infrastructure": {
+ "2331-Voies de terre": {},
+ "2332-Voies de fer": {},
+ "2333-Voies d\u2019eau": {},
+ "2334-Barrages, Digues": {},
+ "2335-Pistes d\u2019a\u00e9rodrome": {},
+ "2338-Autres ouvrages d\u2019infrastructures": {}
+ },
+ "234-Am\u00e9nagements, agencements et installations techniques": {
+ "2341-Installations complexes sp\u00e9cialis\u00e9es sur sol propre": {},
+ "2342-Installations complexes sp\u00e9cialis\u00e9es sur sol d\u2019autrui": {},
+ "2343-Installations \u00e0 caract\u00e8re sp\u00e9cifique sur sol propre": {},
+ "2344-Installations \u00e0 caract\u00e8re sp\u00e9cifique sur sol d\u2019autrui": {},
+ "2345-Am\u00e9nagements et agencements des b\u00e2timents": {}
+ },
+ "235-Am\u00e9nagements de bureaux": {
+ "2351-Installations g\u00e9n\u00e9rales": {},
+ "2358-Autres am\u00e9nagements de bureaux": {}
+ },
+ "237-B\u00e2timents industriels, agricoles et commerciaux mis en concession": {},
+ "238-Autres installations et agencements": {},
+ "239-B\u00e2timents am\u00e9nagements, agencements et installations en cours": {
+ "2391-B\u00e2timents en cours": {},
+ "2392-Installations en cours": {},
+ "2393-Ouvrages d\u2019infrastructure en cours": {},
+ "2394-Am\u00e9nagements et agencements et installations techniques en cours": {},
+ "2395-Am\u00e9nagements de bureaux en cours": {},
+ "2398-Autres installations et agencements en cours": {}
+ }
+ },
+ "24-Mat\u00e9riel, mobilier et actifs biologiques": {
+ "241-Mat\u00e9riel et outillage industriel et commercial": {
+ "2411-Mat\u00e9riel industriel": {},
+ "2412-Outillage industriel": {},
+ "2413-Mat\u00e9riel commercial": {},
+ "2414-Outillage commercial": {},
+ "2416-Mat\u00e9riel & outillage industriel et commercial de location-acquisition": {}
+ },
+ "242-Mat\u00e9riel et outillage agricole": {
+ "2421-Mat\u00e9riel agricole": {},
+ "2422-Outillage agricole": {},
+ "2426-Mat\u00e9riel & outillage agricole de location-acquisition": {}
+ },
+ "243-Mat\u00e9riel d\u2019emballage r\u00e9cup\u00e9rable et identifiable": {},
+ "244-Mat\u00e9riel et mobilier": {
+ "2441-Mat\u00e9riel de bureau": {},
+ "2442-Mat\u00e9riel informatique": {},
+ "2443-Mat\u00e9riel bureautique": {},
+ "2444-Mobilier de bureau": {},
+ "2445-Mat\u00e9riel et mobilier immeubles de placement": {},
+ "2446-Mat\u00e9riel et mobilier de location acquisition": {},
+ "2447-Mat\u00e9riel et mobilier des logements du personnel": {}
+ },
+ "245-Mat\u00e9riel de transport": {
+ "2451-Mat\u00e9riel automobile": {},
+ "2452-Mat\u00e9riel ferroviaire": {},
+ "2453-Mat\u00e9riel fluvial, lagunaire": {},
+ "2454-Mat\u00e9riel naval": {},
+ "2455-Mat\u00e9riel a\u00e9rien": {},
+ "2456-Mat\u00e9riel de transport de location-acquisition": {},
+ "2457-Mat\u00e9riel hippomobile": {},
+ "2458-Autres mat\u00e9riels de transport": {}
+ },
+ "246-Actifs biologiques": {
+ "2461-Cheptel, animaux de trait": {},
+ "2462-Cheptel, animaux reproducteurs": {},
+ "2463-Animaux de garde": {},
+ "2465-Plantations agricoles": {},
+ "2468-Autres actifs biologiques": {}
+ },
+ "247-Agencements, am\u00e9nagements du mat\u00e9riel et actifs biologiques": {
+ "2471-Agencements et am\u00e9nagements du mat\u00e9riel": {},
+ "2472-Agencements et am\u00e9nagements des actifs biologiques": {},
+ "2478-Autres agencements, am\u00e9nagements du mat\u00e9riel et actifs biologiques": {}
+ },
+ "248-Autres mat\u00e9riels et mobiliers": {
+ "2481-Collections et \u0153uvres d\u2019art": {},
+ "2488-Divers mat\u00e9riels mobiliers": {}
+ },
+ "249-Mat\u00e9riels et actifs biologiques en cours": {
+ "2491-Mat\u00e9riel et outillage industriel et commercial": {},
+ "2492-Mat\u00e9riel et outillage agricole": {},
+ "2493-Mat\u00e9riel d\u2019emballage r\u00e9cup\u00e9rable et identifiable": {},
+ "2494-Mat\u00e9riel et mobilier de bureau": {},
+ "2495-Mat\u00e9riel de transport": {},
+ "2496-Actifs biologiques": {},
+ "2497-Agencements am\u00e9nagements du mat\u00e9riel et actifs biologiques": {},
+ "2498-Autres mat\u00e9riels et actifs biologiques en cours": {}
+ }
+ },
+ "25-Avances et acomptes vers\u00e9s sur immobilisations": {
+ "251-Avances et acomptes vers\u00e9s sur immobilisations incorporelles": {},
+ "252-Avances et acomptes vers\u00e9s sur immobilisations corporelles": {}
+ },
+ "26-Titres de participation": {
+ "261-Titres de participation dans des soci\u00e9t\u00e9s sous contr\u00f4le exclusif": {},
+ "262-Titres de participation dans des soci\u00e9t\u00e9s sous contr\u00f4le conjoint": {},
+ "263-Titres de participation dans des soci\u00e9t\u00e9s conf\u00e9rant une influence notable": {},
+ "265-Participations dans des organismes professionnels": {},
+ "266-Parts dans des groupements d\u2019int\u00e9r\u00eat \u00e9conomique (GIE)": {},
+ "268-Autres titres de participation": {}
+ },
+ "27-Autres immobilisations financi\u00e8res": {
+ "271-Pr\u00eats et cr\u00e9ances": {
+ "2711-Pr\u00eats participatifs": {},
+ "2712-Pr\u00eats aux associ\u00e9s": {},
+ "2713-Billets de fonds": {},
+ "2714-Titres pr\u00eat\u00e9s": {},
+ "2718-Autres pr\u00eats et cr\u00e9ances": {}
+ },
+ "272-Pr\u00eats au personnel": {
+ "2721-Pr\u00eats immobiliers": {},
+ "2722-Pr\u00eats mobiliers et d\u2019installation": {},
+ "2728-Autres pr\u00eats au personnel": {}
+ },
+ "273-Cr\u00e9ances sur l\u2019\u00c9tat": {
+ "2731-Retenues de garantie": {},
+ "2733-Fonds r\u00e9glement\u00e9": {},
+ "2734-Cr\u00e9ances sur le conc\u00e9dant": {},
+ "2738-Autres cr\u00e9ances sur l\u2019\u00c9tat": {}
+ },
+ "274-Titres immobilis\u00e9s": {
+ "2741-Titres immobilis\u00e9s de l\u2019activit\u00e9 de portefeuille (TIAP)": {},
+ "2742-Titres participatifs": {},
+ "2743-Certificats d\u2019investissement": {},
+ "2744-Parts de fonds commun de placement (FCP)": {},
+ "2745-Obligations": {},
+ "2746-Actions ou parts propres": {},
+ "2748-Autres titres immobilis\u00e9s": {}
+ },
+ "275-D\u00e9p\u00f4ts et cautionnements vers\u00e9s": {
+ "2751-D\u00e9p\u00f4ts pour loyers d\u2019avance": {},
+ "2752-D\u00e9p\u00f4ts pour l\u2019\u00e9lectricit\u00e9": {},
+ "2753-D\u00e9p\u00f4ts pour l\u2019eau": {},
+ "2754-D\u00e9p\u00f4ts pour le gaz": {},
+ "2755-D\u00e9p\u00f4ts pour le t\u00e9l\u00e9phone, le t\u00e9lex, la t\u00e9l\u00e9copie": {},
+ "2756-Cautionnements sur march\u00e9s publics": {},
+ "2757-Cautionnements sur autres op\u00e9rations": {},
+ "2758-Autres d\u00e9p\u00f4ts et cautionnements": {}
+ },
+ "276-Int\u00e9r\u00eats courus": {
+ "2761-Pr\u00eats et cr\u00e9ances non commerciales": {},
+ "2762-Pr\u00eats au personnel": {},
+ "2763-Cr\u00e9ances sur l\u2019\u00c9tat": {},
+ "2764-Titres immobilis\u00e9s": {},
+ "2765-D\u00e9p\u00f4ts et cautionnements vers\u00e9s": {},
+ "2767-Cr\u00e9ances rattach\u00e9es \u00e0 des participations": {},
+ "2768-Immobilisations financi\u00e8res diverses": {}
+ },
+ "277-Cr\u00e9ances rattach\u00e9es \u00e0 des participations et avances \u00e0 des GIE": {
+ "2771-Cr\u00e9ances rattach\u00e9es \u00e0 des participations (groupe)": {},
+ "2772-Cr\u00e9ances rattach\u00e9es \u00e0 des participations (hors groupe)": {},
+ "2773-Cr\u00e9ances rattach\u00e9es \u00e0 des soci\u00e9t\u00e9s en participation": {},
+ "2774-Avances \u00e0 des Groupements d\u2019int\u00e9r\u00eat \u00e9conomique (GIE)": {}
+ },
+ "278-Immobilisations financi\u00e8res diverses": {
+ "2781-Cr\u00e9ances diverses groupe": {},
+ "2782-Cr\u00e9ances diverses hors groupe": {},
+ "2784-Banques d\u00e9p\u00f4ts \u00e0 terme": {},
+ "2785-Or et m\u00e9taux pr\u00e9cieux": {},
+ "2788-Autres immobilisations financi\u00e8res": {}
+ }
+ },
+ "28-Amortissements": {
+ "account_type": "Accumulated Depreciation",
+ "281-Amortissements des immobilisations corporelles": {
+ "account_type": "Accumulated Depreciation",
+ "2811-Amortissements des frais de d\u00e9veloppement": {
+ "account_type": "Accumulated Depreciation"
+ },
+ "2812-Amortissements des brevets, licences, concessions et droits similaires": {
+ "account_type": "Accumulated Depreciation"
+ },
+ "2813-Amortissements des logiciels et sites internet": {
+ "account_type": "Accumulated Depreciation"
+ },
+ "2814-Amortissements des marques": {
+ "account_type": "Accumulated Depreciation"
+ },
+ "2815-Amortissements du fonds commercial": {
+ "account_type": "Accumulated Depreciation"
+ },
+ "2816-Amortissements du droit au bail": {
+ "account_type": "Accumulated Depreciation"
+ },
+ "2817-Amortissements des investissements de cr\u00e9ation": {
+ "account_type": "Accumulated Depreciation"
+ },
+ "2818-Amortissements des autres droits et valeurs incorporels": {
+ "account_type": "Accumulated Depreciation"
+ }
+ },
+ "282-Amortissements des terrains": {
+ "2824-Amortissements des travaux de mise en valeur des terrains": {}
+ },
+ "283-Amortissements des b\u00e2timents, installations techniques et agencements": {
+ "2831-Amortissements des b\u00e2timents industriels, agricoles, administratifs et commerciaux sur sol propre": {},
+ "2832-Amortissements des b\u00e2timents industriels, agricoles, administratifs et commerciaux sur sol d\u2019autrui": {},
+ "2833-Amortissements des ouvrages d\u2019infrastructure": {},
+ "2834-Amortissements des am\u00e9nagements, agencements et installations techniques": {},
+ "2835-Amortissements des am\u00e9nagements de bureaux": {},
+ "2837-Amortissements des b\u00e2timents industriels, agricoles et commerciaux mis en concession": {},
+ "2838-Amortissements des autres installations et agencements": {}
+ },
+ "284-Amortissements du mat\u00e9riel": {
+ "2841-Amortissements du mat\u00e9riel et outillage industriel et commercial": {},
+ "2842-Amortissements du mat\u00e9riel et outillage agricole": {},
+ "2843-Amortissements du mat\u00e9riel d\u2019emballage r\u00e9cup\u00e9rable et identifiable": {},
+ "2844-Amortissements du mat\u00e9riel et mobilier": {},
+ "2845-Amortissements du mat\u00e9riel de transport": {},
+ "2846-Amortissements des actifs biologiques": {},
+ "2847-Amortissements des agencements et am\u00e9nagements du mat\u00e9riel et des actifs biologiques": {},
+ "2848-Amortissements des autres mat\u00e9riels": {}
+ }
+ },
+ "29-D\u00e9pr\u00e9ciations des immobilisations": {
+ "291-D\u00e9pr\u00e9ciations des immobilisations incorporelles": {
+ "2911-D\u00e9pr\u00e9ciations des frais de d\u00e9veloppement": {},
+ "2912-D\u00e9pr\u00e9ciations des brevets, licences, concessions et droits similaires": {},
+ "2913-D\u00e9pr\u00e9ciations des logiciels et sites internet": {},
+ "2914-D\u00e9pr\u00e9ciations des marques": {},
+ "2915-D\u00e9pr\u00e9ciations du fonds commercial": {},
+ "2916-D\u00e9pr\u00e9ciations du droit au bail": {},
+ "2917-D\u00e9pr\u00e9ciations des investissements de cr\u00e9ation": {},
+ "2918-D\u00e9pr\u00e9ciations des autres droits et valeurs incorporels": {},
+ "2919-D\u00e9pr\u00e9ciations des immobilisations incorporelles en cours": {}
+ },
+ "292-D\u00e9pr\u00e9ciations des terrains": {
+ "2921-D\u00e9pr\u00e9ciations des terrains agricoles et forestiers": {},
+ "2922-D\u00e9pr\u00e9ciations des terrains nus": {},
+ "2923-D\u00e9pr\u00e9ciations des terrains b\u00e2tis": {},
+ "2924-D\u00e9pr\u00e9ciations des travaux de mise en valeur des terrains": {},
+ "2925-D\u00e9pr\u00e9ciations des terrains de gisement": {},
+ "2926-D\u00e9pr\u00e9ciations des terrains am\u00e9nag\u00e9s": {},
+ "2927-D\u00e9pr\u00e9ciations des terrains mis en concession": {},
+ "2928-D\u00e9pr\u00e9ciations des autres terrains": {},
+ "2929-D\u00e9pr\u00e9ciations des am\u00e9nagements de terrains en cours": {}
+ },
+ "293-D\u00e9pr\u00e9ciations des b\u00e2timents, installations techniques et agencements": {
+ "2931-D\u00e9pr\u00e9ciations des b\u00e2timents industriels, agricoles, administratifs et commerciaux sur sol propre": {},
+ "2932-D\u00e9pr\u00e9ciations des b\u00e2timents industriels, agricoles, administratifs et commerciaux sur sol d\u2019autrui": {},
+ "2933-D\u00e9pr\u00e9ciations des ouvrages d\u2019infrastructures": {},
+ "2934-D\u00e9pr\u00e9ciations des am\u00e9nagements, agencements et installations techniques": {},
+ "2935-D\u00e9pr\u00e9ciations des am\u00e9nagements de bureaux": {},
+ "2937-D\u00e9pr\u00e9ciations des b\u00e2timents industriels, agricoles et commerciaux mis en concession": {},
+ "2938-D\u00e9pr\u00e9ciations des autres installations et agencements": {},
+ "2939-D\u00e9pr\u00e9ciations des b\u00e2timents et installations en cours": {}
+ },
+ "294-D\u00e9pr\u00e9ciations de mat\u00e9riel, du mobilier et de l\u2019actif biologique": {
+ "2941-D\u00e9pr\u00e9ciations du mat\u00e9riel et outillage industriel et commercial": {},
+ "2942-D\u00e9pr\u00e9ciations du mat\u00e9riel et outillage agricole": {},
+ "2943-D\u00e9pr\u00e9ciations du mat\u00e9riel d\u2019emballage r\u00e9cup\u00e9rable et identifiable": {},
+ "2944-D\u00e9pr\u00e9ciations du mat\u00e9riel et mobilier": {},
+ "2945-D\u00e9pr\u00e9ciations du mat\u00e9riel de transport": {},
+ "2946-D\u00e9pr\u00e9ciations des actifs biologiques": {},
+ "2947-D\u00e9pr\u00e9ciations des agencements et am\u00e9nagements du mat\u00e9riel et des actifs biologiques": {},
+ "2948-D\u00e9pr\u00e9ciations des autres mat\u00e9riels": {},
+ "2949-D\u00e9pr\u00e9ciations de mat\u00e9riel en cours": {}
+ },
+ "295-D\u00e9pr\u00e9ciations des avances et acomptes vers\u00e9s sur immobilisations": {
+ "2951-D\u00e9pr\u00e9ciations des avances et acomptes vers\u00e9s sur immobilisations incorporelles": {},
+ "2952-D\u00e9pr\u00e9ciations des avances et acomptes vers\u00e9s sur immobilisations corporelles": {}
+ },
+ "296-D\u00e9pr\u00e9ciations des titres de participation": {
+ "2961-D\u00e9pr\u00e9ciations des titres de participation dans des soci\u00e9t\u00e9s sous contr\u00f4le exclusif": {},
+ "2962-D\u00e9pr\u00e9ciations des titres de participation dans les soci\u00e9t\u00e9s sous contr\u00f4le conjoint": {},
+ "2963-D\u00e9pr\u00e9ciations des titres de participation dans les soci\u00e9t\u00e9s conf\u00e9rant une influence notable": {},
+ "2965-D\u00e9pr\u00e9ciations des participations dans des organismes professionnels": {},
+ "2966-D\u00e9pr\u00e9ciations des parts dans des GIE": {},
+ "2968-D\u00e9pr\u00e9ciations des autres titres de participation": {}
+ },
+ "297-D\u00e9pr\u00e9ciations des autres immobilisations financi\u00e8res": {
+ "2971-D\u00e9pr\u00e9ciations des pr\u00eats et cr\u00e9ances": {},
+ "2972-D\u00e9pr\u00e9ciations des pr\u00eats au personnel": {},
+ "2973-D\u00e9pr\u00e9ciations des cr\u00e9ances sur l\u2019\u00c9tat": {},
+ "2974-D\u00e9pr\u00e9ciations des titres immobilis\u00e9s": {},
+ "2975-D\u00e9pr\u00e9ciations des d\u00e9p\u00f4ts et cautionnements vers\u00e9s": {},
+ "2977-D\u00e9pr\u00e9ciations des cr\u00e9ances rattach\u00e9es \u00e0 des participations et avances \u00e0 des GIE": {},
+ "2978-D\u00e9pr\u00e9ciations des cr\u00e9ances financi\u00e8res diverses": {}
+ }
+ },
+ "root_type": "Asset"
+ },
+ "3-Comptes de Stocks": {
+ "31-Marchandises": {
+ "311-Marchandises A": {
+ "3111-Marchandises A1": {},
+ "3112-Marchandises A2": {}
+ },
+ "312-Marchandises B": {
+ "3121-Marchandises B1": {},
+ "3122-Marchandises B2": {}
+ },
+ "313-Actifs biologiques": {
+ "3131-Animaux": {},
+ "3132-V\u00e9g\u00e9taux": {}
+ },
+ "318-Marchandises hors activit\u00e9s ordinaires (HAO)": {}
+ },
+ "32-Mati\u00e8res premi\u00e8res et fournitures li\u00e9es": {
+ "321-Mati\u00e8res A": {},
+ "322-Mati\u00e8res B": {},
+ "323-Fournitures (A, B)": {}
+ },
+ "33-Autres approvisionnements": {
+ "331-Mati\u00e8res consommables": {},
+ "332-Fournitures d\u2019atelier et d\u2019usine": {},
+ "333-Fournitures de magasin": {},
+ "334-Fournitures de bureau": {},
+ "335-Emballages": {
+ "3351-Emballages perdus": {},
+ "3352-Emballages r\u00e9cup\u00e9rables non identifiables": {},
+ "3353-Emballages \u00e0 usage mixte": {},
+ "3358-Autres emballages": {}
+ },
+ "338-Autres mati\u00e8res": {}
+ },
+ "34-Produits en cours": {
+ "341-Produits en cours": {
+ "3411-Produits en cours P1": {},
+ "3412-Produits en cours P2": {}
+ },
+ "342-Travaux en cours": {
+ "3421-Travaux en cours T1": {},
+ "3422-Travaux en cours T2": {}
+ },
+ "343-Produits interm\u00e9diaires en cours": {
+ "3431-Produits interm\u00e9diaires A": {},
+ "3432-Produits interm\u00e9diaires B": {}
+ },
+ "344-Produits r\u00e9siduels en cours": {
+ "3441-Produits r\u00e9siduels A": {},
+ "3442-Produits r\u00e9siduels B": {}
+ },
+ "345-Actifs biologiques en cours": {
+ "3451-Animaux": {},
+ "3452-V\u00e9g\u00e9taux": {}
+ }
+ },
+ "35-Services en cours": {
+ "351-\u00c9tudes en cours": {
+ "3511-\u00c9tudes en cours E1": {},
+ "3512-\u00c9tudes en cours E2": {}
+ },
+ "352-Prestations de services en cours": {
+ "3521-Prestations de services S1": {},
+ "3522-Prestations de services S2": {}
+ }
+ },
+ "36-Produits finis": {
+ "361-Produits finis A": {},
+ "362-Produits finis B": {},
+ "363-Actifs biologiques": {
+ "3631-Animaux": {},
+ "3632-V\u00e9g\u00e9taux": {},
+ "3638-Autres stocks (activit\u00e9s annexes)": {}
+ }
+ },
+ "37-Produits interm\u00e9diaires et r\u00e9siduels": {
+ "371-Produits interm\u00e9diaires": {
+ "3711-Produits interm\u00e9diaires A": {},
+ "3712-Produits interm\u00e9diaires B": {}
+ },
+ "372-Produits r\u00e9siduels": {
+ "3721-D\u00e9chets": {},
+ "3722-Rebuts": {},
+ "3723-Mati\u00e8res de R\u00e9cup\u00e9ration": {}
+ },
+ "373-Actifs biologiques": {
+ "3731-Animaux": {},
+ "3732-V\u00e9g\u00e9taux": {},
+ "3738-Autres stocks (activit\u00e9s annexes)": {}
+ }
+ },
+ "38-Stocks en cours de route, en consignation ou en d\u00e9p\u00f4t": {
+ "account_type": "Stock",
+ "381-Marchandises en cours de route": {},
+ "382-Mati\u00e8res premi\u00e8res et fournitures li\u00e9es en cours de route": {},
+ "383-Autres approvisionnements en cours de route": {},
+ "386-Produits finis en cours de route": {},
+ "387-Stock en consignation ou en d\u00e9p\u00f4t": {
+ "3871-Stock en consignation": {},
+ "3872-Stock en d\u00e9p\u00f4t": {}
+ },
+ "388-Stock provenant d\u2019immobilisations mises hors service ou au rebut": {}
+ },
+ "39-D\u00e9pr\u00e9ciations des stocks et encours de production": {
+ "391-D\u00e9pr\u00e9ciations des stocks de marchandises": {},
+ "392-D\u00e9pr\u00e9ciations des stocks de mati\u00e8res premi\u00e8res et fournitures li\u00e9es": {},
+ "393-D\u00e9pr\u00e9ciations des stocks d\u2019autres approvisionnements": {},
+ "394-D\u00e9pr\u00e9ciations des productions en cours": {},
+ "395-D\u00e9pr\u00e9ciations des services en cours": {},
+ "396-D\u00e9pr\u00e9ciations des stocks de produits finis": {},
+ "397-D\u00e9pr\u00e9ciations des stocks de produits interm\u00e9diaires et r\u00e9siduels": {},
+ "398-D\u00e9pr\u00e9ciations des stocks en cours de route, en consignation ou en d\u00e9p\u00f4t": {}
+ },
+ "root_type": "Asset"
+ },
+ "4-Comptes de Tiers (ACTIF)": {
+ "40-Fournisseurs et comptes rattach\u00e9s (ACTIF)": {
+ "409-Fournisseurs d\u00e9biteurs": {
+ "4091-Fournisseurs Avances et acomptes vers\u00e9s": {},
+ "4092-Fournisseurs Groupe avances et acomptes vers\u00e9s": {},
+ "4093-Fournisseurs Sous-traitants avances et acomptes vers\u00e9s": {},
+ "4094-Fournisseurs Cr\u00e9ances pour emballages et mat\u00e9riels \u00e0 rendre": {},
+ "4098-Fournisseurs Rabais, remises, ristournes et autres avoirs \u00e0 obtenir": {}
+ }
+ },
+ "41-Clients et comptes rattach\u00e9s (ACTIF)": {
+ "411-Clients": {
+ "4111-Clients": {
+ "account_type": "Receivable"
+ },
+ "4112-Clients groupe": {
+ "account_type": "Receivable"
+ },
+ "4114-Clients, \u00c9tat et Collectivit\u00e9s publiques": {
+ "account_type": "Receivable"
+ },
+ "4115-Clients, organismes internationaux": {
+ "account_type": "Receivable"
+ },
+ "4116-Clients, r\u00e9serve de propri\u00e9t\u00e9": {
+ "account_type": "Receivable"
+ },
+ "4117-Client, retenues de garantie": {
+ "account_type": "Receivable"
+ },
+ "4118-Clients, d\u00e9gr\u00e8vement de taxes sur la valeur ajout\u00e9e (TVA)": {
+ "account_type": "Receivable"
+ },
+ "account_type": "Receivable"
+ },
+ "412-Clients, effets \u00e0 recevoir en portefeuille": {
+ "4121-Clients, effets \u00e0 recevoir": {
+ "account_type": "Receivable"
+ },
+ "4122-Clients Groupe, effets \u00e0 recevoir": {
+ "account_type": "Receivable"
+ },
+ "4124-\u00c9tat et Collectivit\u00e9s publiques, effets \u00e0 recevoir": {
+ "account_type": "Receivable"
+ },
+ "4125-Organismes Internationaux, effets \u00e0 recevoir": {
+ "account_type": "Receivable"
+ },
+ "account_type": "Receivable"
+ },
+ "413-Clients, ch\u00e8ques, effets et autres valeurs impay\u00e9es": {
+ "4131-Clients, ch\u00e8ques impay\u00e9s": {
+ "account_type": "Receivable"
+ },
+ "4132-Clients, effets impay\u00e9s": {
+ "account_type": "Receivable"
+ },
+ "4133-Clients, cartes de cr\u00e9dit impay\u00e9es": {
+ "account_type": "Receivable"
+ },
+ "4138-Clients, autres valeurs impay\u00e9es": {
+ "account_type": "Receivable"
+ },
+ "account_type": "Receivable"
+ },
+ "414-Cr\u00e9ances sur cessions courantes d\u2019immobilisations": {
+ "4141-Cr\u00e9ances en compte, immobilisations incorporelles": {
+ "account_type": "Receivable"
+ },
+ "4142-Cr\u00e9ances en compte, immobilisations corporelles": {
+ "account_type": "Receivable"
+ },
+ "4146-Effets \u00e0 recevoir, immobilisations incorporelles": {
+ "account_type": "Receivable"
+ },
+ "4147-Effets \u00e0 recevoir, immobilisations corporelles": {
+ "account_type": "Receivable"
+ },
+ "account_type": "Receivable"
+ },
+ "415-Clients, effets escompt\u00e9s non \u00e9chus": {
+ "account_type": "Receivable"
+ },
+ "416-Cr\u00e9ances clients litigieuses ou douteuses": {
+ "4161-Cr\u00e9ances litigieuses": {
+ "account_type": "Receivable"
+ },
+ "4162-Cr\u00e9ances douteuses": {
+ "account_type": "Receivable"
+ },
+ "account_type": "Receivable"
+ },
+ "418-Clients, produits \u00e0 recevoir": {
+ "4181-Clients, factures \u00e0 \u00e9tablir": {
+ "account_type": "Receivable"
+ },
+ "4186-Clients, int\u00e9r\u00eats courus": {
+ "account_type": "Receivable"
+ },
+ "account_type": "Receivable"
+ },
+ "account_type": "Receivable"
+ },
+ "42-Personnel (ACTIF)": {
+ "421-Personnel, avances et acomptes": {
+ "4211-Personnel, avances": {},
+ "4212-Personnel, acomptes": {},
+ "4213-Frais avanc\u00e9s et fournitures au personnel": {}
+ }
+ },
+ "43-Organismes sociaux (ACTIF)": {
+ "431-S\u00e9curit\u00e9 sociale": {
+ "4311-Prestations familiales": {},
+ "4312-Accidents de travail": {},
+ "4313-Caisse de retraite obligatoire": {},
+ "4314-Caisse de retraite facultative": {},
+ "4318-Autres cotisations sociales": {}
+ },
+ "432-Caisses de retraite compl\u00e9mentaire": {},
+ "433-Autres organismes sociaux": {
+ "4331-Mutuelle": {},
+ "4332-Assurances retraite": {},
+ "4333-Assurances et organismes de sant\u00e9": {}
+ },
+ "438-Organismes sociaux, charges \u00e0 payer et produits \u00e0 recevoir": {
+ "4387-Produits \u00e0 recevoir": {}
+ }
+ },
+ "44-\u00c9tat et collectivit\u00e9s publiques (ACTIF)": {
+ "443-\u00c9tat, TVA factur\u00e9e": {
+ "4431-TVA factur\u00e9e sur ventes": {},
+ "4432-TVA factur\u00e9e sur prestations de services": {},
+ "4433-TVA factur\u00e9e sur travaux": {},
+ "4434-TVA factur\u00e9e sur production livr\u00e9e \u00e0 soi-m\u00eame": {},
+ "4435-TVA sur factures \u00e0 \u00e9tablir": {}
+ },
+ "445-\u00c9tat, TVA r\u00e9cup\u00e9rable": {
+ "4451-TVA r\u00e9cup\u00e9rable sur immobilisations": {},
+ "4452-TVA r\u00e9cup\u00e9rable sur achats": {},
+ "4453-TVA r\u00e9cup\u00e9rable sur transport": {},
+ "4454-TVA r\u00e9cup\u00e9rable sur services ext\u00e9rieurs et autres charges": {},
+ "4455-TVA r\u00e9cup\u00e9rable sur factures non parvenues": {},
+ "4456-TVA transf\u00e9r\u00e9e par d\u2019autres entit\u00e9s": {}
+ },
+ "448-\u00c9tat, charges \u00e0 payer et produits \u00e0 recevoir": {
+ "4486-Charges \u00e0 payer": {},
+ "4487-Produits \u00e0 recevoir": {}
+ },
+ "449-\u00c9tat, cr\u00e9ances et dettes diverses": {
+ "4491-\u00c9tat, obligations cautionn\u00e9es": {},
+ "4492-\u00c9tat, avances et acomptes vers\u00e9s sur imp\u00f4ts": {},
+ "4493-\u00c9tat, fonds de dotation \u00e0 recevoir": {},
+ "4494-\u00c9tat, subventions investissement \u00e0 recevoir": {},
+ "4495-\u00c9tat, subventions d\u2019exploitation \u00e0 recevoir": {},
+ "4496-\u00c9tat, subventions d\u2019\u00e9quilibre \u00e0 recevoir": {},
+ "4497-\u00c9tat, avances sur subventions": {},
+ "4499-\u00c9tat, fonds r\u00e9glement\u00e9s provisionn\u00e9s": {}
+ }
+ },
+ "45-Organismes internationaux (ACTIF)": {
+ "451-Op\u00e9rations avec les organismes africains": {},
+ "452-Op\u00e9rations avec les autres organismes internationaux": {},
+ "458-Organismes internationaux, fonds de dotation et subventions \u00e0 recevoir": {
+ "4581-Organismes internationaux, fonds de dotation \u00e0 recevoir": {},
+ "4582-Organismes internationaux, subventions \u00e0 recevoir": {}
+ }
+ },
+ "46-Apporteurs, associ\u00e9s et groupe (ACTIF)": {
+ "461-Apporteurs, op\u00e9rations sur le capital": {
+ "4613-Apporteurs, capital appel\u00e9, non vers\u00e9": {},
+ "4614-Apporteurs, compte d\u2019apport, op\u00e9rations de restructuration (fusion...)": {},
+ "4618-Apporteurs, titres \u00e0 \u00e9changer": {}
+ },
+ "467-Apporteurs, restant d\u00fb sur capital appel\u00e9": {}
+ },
+ "47-D\u00e9biteurs et cr\u00e9diteurs divers (ACTIF)": {
+ "472-Cr\u00e9ances et dettes sur titres de placement": {
+ "4721-Cr\u00e9ances sur cessions de titres de placement": {},
+ "4726-Versements restant \u00e0 effectuer sur titres de placement non lib\u00e9r\u00e9s": {}
+ },
+ "473-Interm\u00e9diaires Op\u00e9rations faites pour compte de tiers": {
+ "4731-Mandants": {},
+ "4732-Mandataires": {},
+ "4733-Commettants": {},
+ "4734-Commissionnaires": {},
+ "4739-\u00c9tat, Collectivit\u00e9s publiques, fonds global d\u2019allocation": {}
+ },
+ "474-Compte de r\u00e9partition p\u00e9riodique des charges et des produits": {
+ "4747-Compte de r\u00e9partition p\u00e9riodique des produits": {}
+ },
+ "475-Compte transitoire, ajustement sp\u00e9cial li\u00e9 \u00e0 la r\u00e9vision du SYSCOHADA": {
+ "4751-Compte actif": {
+ "account_type": "Temporary"
+ }
+ },
+ "476-Charges constat\u00e9es d\u2019avance": {},
+ "478-\u00c9carts de conversion actif": {
+ "4781-Diminution des cr\u00e9ances d\u2019exploitation": {},
+ "4782-Diminution des cr\u00e9ances financi\u00e8res": {},
+ "4783-Augmentation des dettes d\u2019exploitation": {},
+ "4784-Augmentation des dettes financi\u00e8res": {},
+ "4786-Diff\u00e9rences d\u2019\u00e9valuation sur instruments de tr\u00e9sorerie": {},
+ "4788-Diff\u00e9rences compens\u00e9es par couverture de change": {}
+ }
+ },
+ "48-Cr\u00e9ances et dettes hors activit\u00e9s ordinaires (ACTIF)": {
+ "485-Cr\u00e9ances sur cessions d\u2019immobilisations": {
+ "4851-En compte, immobilisations incorporelles": {},
+ "4852-En compte, immobilisations corporelles": {},
+ "4853-Effets \u00e0 recevoir, immobilisations incorporelles": {},
+ "4854-Effets \u00e0 recevoir, immobilisations corporelles": {},
+ "4855-Effets escompt\u00e9s non \u00e9chus": {},
+ "4857-Retenues de garantie": {},
+ "4858-Factures \u00e0 \u00e9tablir": {}
+ },
+ "488-Autres cr\u00e9ances hors activit\u00e9s ordinaires (HAO)": {}
+ },
+ "49-D\u00e9pr\u00e9ciations et provisions pour risques \u00e0 court terme (tiers) (ACTIF)": {
+ "491-D\u00e9pr\u00e9ciations des comptes clients": {
+ "4911-Cr\u00e9ances litigieuses": {},
+ "4912-Cr\u00e9ances douteuses": {}
+ },
+ "495-D\u00e9pr\u00e9ciations des comptes organismes internationaux": {},
+ "496-D\u00e9pr\u00e9ciations des comptes apporteurs, associ\u00e9s et groupe": {
+ "4962-Associ\u00e9s, comptes courants": {},
+ "4963-Associ\u00e9s, op\u00e9rations faites en commun": {},
+ "4966-Groupe, comptes courants": {}
+ },
+ "497-D\u00e9pr\u00e9ciations des comptes d\u00e9biteurs divers": {},
+ "498-D\u00e9pr\u00e9ciations des comptes de cr\u00e9ances HAO": {
+ "4985-Cr\u00e9ances sur cessions d\u2019immobilisations": {},
+ "4986-Cr\u00e9ances sur cessions de titres de placement": {},
+ "4988-Autres cr\u00e9ances HAO": {}
+ },
+ "499-Provisions pour risques \u00e0 court terme": {
+ "4991-Sur op\u00e9rations d\u2019exploitation": {},
+ "4997-Sur op\u00e9rations financi\u00e8res": {},
+ "4998-Sur op\u00e9rations HAO": {}
+ }
+ },
+ "root_type": "Asset"
+ },
+ "4-Comptes de Tiers (PASSIF)": {
+ "40-Fournisseurs et comptes rattach\u00e9s (PASSIF)": {
+ "401-Fournisseurs, dettes en compte": {
+ "4011-Fournisseurs": {
+ "account_type": "Payable"
+ },
+ "4012-Fournisseurs groupe": {
+ "account_type": "Payable"
+ },
+ "4013-Fournisseurs sous-traitants": {
+ "account_type": "Payable"
+ },
+ "4016-Fournisseurs, r\u00e9serve de propri\u00e9t\u00e9": {
+ "account_type": "Payable"
+ },
+ "4017-Fournisseur, retenues de garantie": {
+ "account_type": "Payable"
+ },
+ "account_type": "Payable"
+ },
+ "402-Fournisseurs, effets \u00e0 payer": {
+ "4021-Fournisseurs Effets \u00e0 payer": {
+ "account_type": "Payable"
+ },
+ "4022-Fournisseurs Groupe, effets \u00e0 payer": {
+ "account_type": "Payable"
+ },
+ "4023-Fournisseurs Sous-traitants, effets \u00e0 payer": {
+ "account_type": "Payable"
+ },
+ "account_type": "Payable"
+ },
+ "404-Fournisseurs, acquisitions courantes d\u2019immobilisations": {
+ "4041-Fournisseurs Dettes en comptes, immobilisations incorporelles": {
+ "account_type": "Payable"
+ },
+ "4042-Fournisseurs Dettes en comptes, immobilisations corporelles": {
+ "account_type": "Payable"
+ },
+ "4046-Fournisseurs Effets \u00e0 payer, immobilisations incorporelles": {
+ "account_type": "Payable"
+ },
+ "4047-Fournisseurs Effets \u00e0 payer, immobilisations corporelles": {
+ "account_type": "Payable"
+ },
+ "account_type": "Payable"
+ },
+ "408-Fournisseurs, factures non parvenues": {
+ "4081-Fournisseurs": {
+ "account_type": "Stock Received But Not Billed"
+ },
+ "4082-Fournisseurs groupe": {
+ "account_type": "Stock Received But Not Billed"
+ },
+ "4083-Fournisseurs sous-traitants": {
+ "account_type": "Stock Received But Not Billed"
+ },
+ "4086-Fournisseurs, int\u00e9r\u00eats courus": {
+ "account_type": "Stock Received But Not Billed"
+ },
+ "account_type": "Stock Received But Not Billed"
+ },
+ "account_type": "Payable"
+ },
+ "41-Clients et comptes rattach\u00e9s (PASSIF)": {
+ "419-Clients cr\u00e9diteurs": {
+ "4191-Clients, avances et acomptes re\u00e7us": {},
+ "4192-Clients groupe, avances et acomptes re\u00e7us": {},
+ "4194-Clients, dettes pour emballages et mat\u00e9riels consign\u00e9s": {},
+ "4198-Clients, rabais, remises, ristournes et autres avoirs \u00e0 accorder": {}
+ }
+ },
+ "42-Personnel (PASSIF)": {
+ "422-Personnel, r\u00e9mun\u00e9rations dues": {},
+ "423-Personnel, oppositions, saisies-arr\u00eats": {
+ "4231-Personnel, oppositions": {},
+ "4232-Personnel, saisies-arr\u00eats": {},
+ "4233-Personnel, avis \u00e0 tiers d\u00e9tenteur": {}
+ },
+ "424-Personnel, \u0153uvres sociales internes": {
+ "4241-Assistance m\u00e9dicale": {},
+ "4242-Allocations familiales": {},
+ "4245-Organismes sociaux rattach\u00e9s \u00e0 l\u2019entit\u00e9": {},
+ "4248-Autres \u0153uvres sociales internes": {}
+ },
+ "425-Repr\u00e9sentants du personnel": {
+ "4251-D\u00e9l\u00e9gu\u00e9s du personnel": {},
+ "4252-Syndicats et Comit\u00e9s d\u2019entreprises, d\u2019\u00c9tablissement": {},
+ "4258-Autres repr\u00e9sentants du personnel": {}
+ },
+ "426-Personnel, participation aux b\u00e9n\u00e9fices et au capital": {
+ "4261-Participation aux b\u00e9n\u00e9fices": {},
+ "4264-Participation au capital": {}
+ },
+ "427-Personnel d\u00e9p\u00f4ts": {},
+ "428-Personnel, charges \u00e0 payer et produits \u00e0 recevoir": {
+ "4281-Dettes provisionn\u00e9es pour cong\u00e9s \u00e0 payer": {},
+ "4286-Autres charges \u00e0 payer": {},
+ "4287-Produits \u00e0 recevoir": {}
+ }
+ },
+ "43-Organismes sociaux (PASSIF)": {
+ "438-Organismes sociaux, charges \u00e0 payer et produits \u00e0 recevoir": {
+ "4381-Charges sociales sur gratifications \u00e0 payer": {},
+ "4382-Charges sociales sur cong\u00e9s \u00e0 payer": {},
+ "4386-Autres charges \u00e0 payer": {}
+ }
+ },
+ "44-\u00c9tat et collectivit\u00e9s publiques (PASSIF)": {
+ "441-\u00c9tat, imp\u00f4t sur les b\u00e9n\u00e9fices": {},
+ "442-\u00c9tat, autres imp\u00f4ts et taxes": {
+ "4421-Imp\u00f4ts et taxes d\u2019\u00c9tat": {},
+ "4422-Imp\u00f4ts et taxes pour les collectivit\u00e9s publiques": {},
+ "4423-Imp\u00f4ts et taxes recouvrables sur des obligataires": {},
+ "4424-Imp\u00f4ts et taxes recouvrables sur des associ\u00e9s": {},
+ "4426-Droits de douane": {},
+ "4428-Autres imp\u00f4ts et taxes": {}
+ },
+ "444-\u00c9tat, TVA due ou cr\u00e9dit de TVA": {
+ "4441-\u00c9tat, TVA due": {},
+ "4449-\u00c9tat, cr\u00e9dit de TVA \u00e0 reporter": {}
+ },
+ "446-\u00c9tat, autres taxes sur le chiffre d\u2019affaires": {},
+ "447-\u00c9tat, imp\u00f4ts retenus \u00e0 la source": {
+ "4471-Imp\u00f4t G\u00e9n\u00e9ral sur le revenu": {},
+ "4472-Imp\u00f4ts sur salaires": {},
+ "4473-Contribution nationale": {},
+ "4474-Contribution nationale de solidarit\u00e9": {},
+ "4478-Autres imp\u00f4ts et contributions": {}
+ }
+ },
+ "46-Apporteurs, associ\u00e9s et groupe (PASSIF)": {
+ "461-Apporteurs, op\u00e9rations sur le capital (PASSIF)": {
+ "4611-Apporteurs, apports en nature": {},
+ "4612-Apporteurs, apports en num\u00e9raire": {},
+ "4615-Apporteurs, versements re\u00e7us sur augmentation de capital": {},
+ "4616-Apporteurs, versements anticip\u00e9s": {},
+ "4617-Apporteurs d\u00e9faillants": {},
+ "4619-Apporteurs, capital \u00e0 rembourser": {}
+ },
+ "462-Associ\u00e9s, comptes courants": {
+ "4621-Principal": {},
+ "4626-Int\u00e9r\u00eats courus": {}
+ },
+ "463-Associ\u00e9s, op\u00e9rations faites en commun et GIE": {
+ "4631-Op\u00e9rations courantes": {},
+ "4636-Int\u00e9r\u00eats courus": {}
+ },
+ "465-Associ\u00e9s, dividendes \u00e0 payer": {},
+ "466-Groupe, comptes courants": {}
+ },
+ "47-D\u00e9biteurs et cr\u00e9diteurs divers (PASSIF)": {
+ "471-D\u00e9biteurs et cr\u00e9diteurs divers": {
+ "4711-D\u00e9biteurs divers": {},
+ "4712-Cr\u00e9diteurs divers": {},
+ "4713-Obligataires": {},
+ "4715-R\u00e9mun\u00e9rations d\u2019administrateurs": {},
+ "4716-Compte d\u2019affacturage": {},
+ "4717-D\u00e9biteurs divers retenues de garantie": {},
+ "4718-Apport, compte de fusion et op\u00e9rations assimil\u00e9es": {},
+ "4719-Bons de souscription d\u2019actions et d\u2019obligations": {}
+ },
+ "474-Compte de r\u00e9partition p\u00e9riodique des charges et des produits (PASSIF)": {
+ "4746-Compte de r\u00e9partition p\u00e9riodique des charges": {}
+ },
+ "475-Compte transitoire, ajustement sp\u00e9cial li\u00e9 \u00e0 la r\u00e9vision du SYSCOHADA (PASSIF)": {
+ "4752-Compte passif": {}
+ },
+ "477-Produits constat\u00e9s d\u2019avance": {},
+ "479-\u00c9carts de conversion passif": {
+ "4791-Augmentation des cr\u00e9ances d\u2019exploitation": {},
+ "4792-Augmentation des cr\u00e9ances financi\u00e8res": {},
+ "4793-Diminution des dettes d\u2019exploitation": {},
+ "4794-Diminution des dettes financi\u00e8res": {},
+ "4797-Diff\u00e9rences d\u2019\u00e9valuation sur instruments de tr\u00e9sorerie": {},
+ "4798-Diff\u00e9rences compens\u00e9es par couverture de change": {}
+ }
+ },
+ "48-Cr\u00e9ances et dettes hors activit\u00e9s ordinaires (HAO) (PASSIF)": {
+ "481-Fournisseurs d\u2019investissements": {
+ "4811-Immobilisations incorporelles": {},
+ "4812-Immobilisations corporelles": {},
+ "4813-Versements restant \u00e0 effectuer sur titres de participation et titres immobilis\u00e9s non lib\u00e9r\u00e9s": {},
+ "4816-R\u00e9serve de propri\u00e9t\u00e9": {},
+ "4817-Retenues de garantie": {},
+ "4818-Factures non parvenues": {}
+ },
+ "482-Fournisseurs d\u2019investissements, effets \u00e0 payer": {
+ "4821-Immobilisations incorporelles": {},
+ "4822-Immobilisations corporelles": {}
+ },
+ "484-Autres dettes hors activit\u00e9s ordinaires (HAO)": {
+ "4887-Produits": {}
+ }
+ },
+ "49-D\u00e9pr\u00e9ciations et provisions pour risques \u00e0 court terme (tiers) (PASSIF)": {
+ "490-D\u00e9pr\u00e9ciations des comptes fournisseurs": {},
+ "492-D\u00e9pr\u00e9ciations des comptes personnel": {},
+ "493-D\u00e9pr\u00e9ciations des comptes organismes sociaux": {},
+ "494-D\u00e9pr\u00e9ciations des comptes \u00c9tat et collectivit\u00e9s publiques": {},
+ "495-D\u00e9pr\u00e9ciations des comptes organismes internationaux": {}
+ },
+ "root_type": "Liability"
+ },
+ "5-Comptes de tr\u00e9sorerie": {
+ "50-Titres de placement": {
+ "501-Titres du tr\u00e9sor et bons de caisse \u00e0 court terme": {
+ "5011-Titres du Tr\u00e9sor \u00e0 court terme": {},
+ "5012-Titres d\u2019organismes financiers": {},
+ "5013-Bons de caisse \u00e0 court terme": {},
+ "5016-Frais d\u2019acquisition des titres de tr\u00e9sor et bons de caisse": {}
+ },
+ "502-Actions": {
+ "5021-Actions ou parts propres": {},
+ "5022-Actions cot\u00e9es": {},
+ "5023-Actions non cot\u00e9es": {},
+ "5024-Actions d\u00e9membr\u00e9es (certificats d\u2019investissement, droits de vote)": {},
+ "5025-Autres actions": {},
+ "5026-Frais d\u2019acquisition des actions": {}
+ },
+ "503-Obligations": {
+ "5031-Obligations \u00e9mises par la soci\u00e9t\u00e9 et rachet\u00e9es par elle": {},
+ "5032-Obligations cot\u00e9es": {},
+ "5033-Obligations non cot\u00e9es": {},
+ "5035-Autres obligations": {},
+ "5036-Frais d\u2019acquisition des obligations": {}
+ },
+ "504-Bons de souscription": {
+ "5042-Bons de souscription d\u2019actions": {},
+ "5043-Bons de souscription d\u2019obligations": {}
+ },
+ "505-Titres n\u00e9gociables hors r\u00e9gion": {},
+ "506-Int\u00e9r\u00eats courus": {
+ "5061-Titres du Tr\u00e9sor et bons de caisse \u00e0 court terme": {},
+ "5062-Actions": {},
+ "5063-Obligations": {}
+ },
+ "508-Autres titres de placement et cr\u00e9ances assimil\u00e9es": {}
+ },
+ "51-Valeurs \u00e0 encaisser": {
+ "511-Effets \u00e0 encaisser": {},
+ "512-Effets \u00e0 l\u2019encaissement": {},
+ "513-Ch\u00e8ques \u00e0 encaisser": {},
+ "514-Ch\u00e8ques \u00e0 l\u2019encaissement": {},
+ "515-Cartes de cr\u00e9dit \u00e0 encaisser": {},
+ "518-Autres valeurs \u00e0 l\u2019encaissement": {
+ "5181-Warrants": {},
+ "5182-Billets de fonds": {},
+ "5185-Ch\u00e8ques de voyage": {},
+ "5186-Coupons \u00e9chus": {},
+ "5187-Int\u00e9r\u00eats \u00e9chus des obligations": {}
+ }
+ },
+ "52-Banques": {
+ "521-Banques locales": {
+ "5211-Banques en monnaie nationale": {
+ "account_type": "Bank"
+ },
+ "5215-Banques en devises": {
+ "account_type": "Bank"
+ },
+ "account_type": "Bank"
+ },
+ "522-Banques autres \u00c9tats r\u00e9gion": {},
+ "523-Banques autres \u00c9tats zone mon\u00e9taire": {},
+ "524-Banques hors zone mon\u00e9taire": {},
+ "525-Banques d\u00e9p\u00f4t \u00e0 terme": {},
+ "526-Banques, int\u00e9r\u00eats courus": {
+ "5261-Banque, int\u00e9r\u00eats courus, charges \u00e0 payer": {},
+ "5267-Banque, int\u00e9r\u00eats courus, produits \u00e0 recevoir": {}
+ }
+ },
+ "53-\u00c9tablissements financiers et assimil\u00e9s": {
+ "531-Ch\u00e8ques postaux": {},
+ "532-Tr\u00e9sor": {},
+ "533-Soci\u00e9t\u00e9s de gestion et d\u2019interm\u00e9diation (SGI)": {},
+ "536-\u00c9tablissements financiers, int\u00e9r\u00eats courus": {},
+ "538-Autres organismes financiers": {}
+ },
+ "54-Instruments de tr\u00e9sorerie": {
+ "541-Options de taux d\u2019int\u00e9r\u00eat": {},
+ "542-Options de taux de change": {},
+ "543-Options de taux boursiers": {},
+ "544-Instruments de march\u00e9s \u00e0 terme": {},
+ "545-Avoirs d\u2019or et autres m\u00e9taux pr\u00e9cieux": {}
+ },
+ "55-Instruments de monnaie \u00e9lectronique": {
+ "551-Monnaie \u00e9lectronique carte carburant": {},
+ "552-Monnaie \u00e9lectronique t\u00e9l\u00e9phone portable": {},
+ "553-Monnaie \u00e9lectronique carte p\u00e9age": {},
+ "554-Porte-monnaie \u00e9lectronique": {},
+ "558-Autres instruments de monnaies \u00e9lectroniques": {}
+ },
+ "56-Banques, cr\u00e9dits de tr\u00e9sorerie et d\u2019escompte": {
+ "561-Cr\u00e9dits de tr\u00e9sorerie": {},
+ "564-Escompte de cr\u00e9dits de campagne": {},
+ "565-Escompte de cr\u00e9dits ordinaires": {},
+ "566-Banques, cr\u00e9dits de tr\u00e9sorerie, int\u00e9r\u00eats courus": {}
+ },
+ "57-Caisse": {
+ "571-Caisse si\u00e8ge social": {
+ "5711-Caisse en monnaie nationale": {},
+ "5712-Caisse en devises": {}
+ },
+ "572-Caisse succursale A": {
+ "5721-En monnaie nationale": {},
+ "5722-En devises": {}
+ },
+ "573-Caisse succursale B": {
+ "5731-En monnaie nationale": {},
+ "5732-En devises": {}
+ }
+ },
+ "58-R\u00e9gies d\u2019avances, accr\u00e9ditifs et virements internes": {
+ "581-R\u00e9gies d\u2019avance": {},
+ "582-Accr\u00e9ditifs": {},
+ "585-Virements de fonds": {},
+ "588-Autres virements internes": {}
+ },
+ "59-D\u00e9pr\u00e9ciations et provisions pour risque \u00e0 court terme": {
+ "590-D\u00e9pr\u00e9ciations des titres de placement": {},
+ "591-D\u00e9pr\u00e9ciations des titres et valeurs \u00e0 encaisser": {},
+ "592-D\u00e9pr\u00e9ciations des comptes banques": {},
+ "593-D\u00e9pr\u00e9ciations des comptes \u00e9tablissements financiers et assimil\u00e9s": {},
+ "594-D\u00e9pr\u00e9ciations des comptes d\u2019instruments de tr\u00e9sorerie": {},
+ "599-Provisions pour risque \u00e0 court terme \u00e0 caract\u00e8re financier": {}
+ },
+ "root_type": "Asset"
+ },
+ "6-Comptes de charges des activit\u00e9s ordinaires": {
+ "60-Achats et variations de stocks": {
+ "601-Achats de marchandises": {
+ "6011-Dans la R\u00e9gion": {},
+ "6012-Hors R\u00e9gion": {},
+ "6013-Aux entit\u00e9s du groupe dans la R\u00e9gion": {},
+ "6014-Aux entit\u00e9s du groupe hors R\u00e9gion": {},
+ "6015-Frais sur achats": {},
+ "6019-Rabais, remises et ristournes obtenus (non ventil\u00e9s)": {}
+ },
+ "602-Achats de mati\u00e8res premi\u00e8res et fournitures li\u00e9es": {
+ "6021-Dans la R\u00e9gion": {},
+ "6022-Hors R\u00e9gion": {},
+ "6023-Aux entit\u00e9s du groupe dans la R\u00e9gion": {},
+ "6024-Aux entit\u00e9s du groupe hors R\u00e9gion": {},
+ "6025-Frais sur achats": {},
+ "6029-Rabais, remises et ristournes obtenus (non ventil\u00e9s)": {}
+ },
+ "603-Variations des stocks de biens achet\u00e9s": {
+ "6031-Variations des stocks de marchandises": {},
+ "6032-Variations des stocks de mati\u00e8res premi\u00e8res et fournitures li\u00e9es": {},
+ "6033-Variations des stocks d\u2019autres approvisionnements": {}
+ },
+ "604-Achats stock\u00e9s de mati\u00e8res et fournitures consommables": {
+ "6041-Mati\u00e8res consommables": {},
+ "6042-Mati\u00e8res combustibles": {},
+ "6043-Produits d\u2019entretien": {},
+ "6044-Fournitures d\u2019atelier et d\u2019usine": {},
+ "6045-Frais sur achat": {},
+ "6046-Fournitures de magasin": {},
+ "6047-Fournitures de bureau": {},
+ "6049-Rabais, remises et ristournes obtenus (non ventil\u00e9s)": {}
+ },
+ "605-Autres achats": {
+ "6051-Fournitures non stockables Eau": {},
+ "6052-Fournitures non stockables \u00c9lectricit\u00e9": {},
+ "6053-Fournitures non stockables Autres \u00e9nergies": {},
+ "6054-Fournitures d\u2019entretien non stockables": {},
+ "6055-Fournitures de bureau non stockables": {},
+ "6056-Achats de petit mat\u00e9riel et outillage": {},
+ "6057-Achats d\u2019\u00e9tudes et prestations de services": {},
+ "6058-Achats de travaux, mat\u00e9riels et \u00e9quipements": {},
+ "6059-Rabais, remises et ristournes obtenus (non ventil\u00e9s)": {}
+ },
+ "608-Achats d\u2019emballages": {
+ "6081-Emballages perdus": {},
+ "6082-Emballages r\u00e9cup\u00e9rables non identifiables": {},
+ "6083-Emballages \u00e0 usage mixte": {},
+ "6085-Frais sur achats": {},
+ "6089-Rabais, remises et ristournes obtenus (non ventil\u00e9s)": {}
+ }
+ },
+ "61-Transports": {
+ "612-Transports sur ventes": {},
+ "613-Transports pour le compte de tiers": {},
+ "614-Transports du personnel": {},
+ "616-Transports de plis": {},
+ "618-Autres frais de transport": {
+ "6181-Voyages et d\u00e9placements": {},
+ "6182-Transports entre \u00e9tablissements ou chantiers": {},
+ "6183-Transports administratifs": {}
+ }
+ },
+ "62-Services ext\u00e9rieurs": {
+ "621-Sous-traitance g\u00e9n\u00e9rale": {},
+ "622-Locations, charges locatives": {
+ "6221-Locations de terrains": {},
+ "6222-Locations de b\u00e2timents": {},
+ "6223-Locations de mat\u00e9riels et outillages": {},
+ "6224-Malis sur emballages": {},
+ "6225-Locations d\u2019emballages": {},
+ "6226-Fermages et loyers du foncier": {},
+ "6228-Locations et charges locatives diverses": {}
+ },
+ "623-Redevances de location acquisition": {
+ "6232-Cr\u00e9dit-bail immobilier": {},
+ "6233-Cr\u00e9dit-bail mobilier": {},
+ "6234-Location-vente": {},
+ "6238-Autres contrats de location acquisition": {}
+ },
+ "624-Entretien, r\u00e9parations, remise en \u00e9tat et maintenance": {
+ "6241-Entretien et r\u00e9parations des biens immobiliers": {},
+ "6242-Entretien et r\u00e9parations des biens mobiliers": {},
+ "6243-Maintenance": {},
+ "6244-Charges de d\u00e9mant\u00e8lement et remise en \u00e9tat": {},
+ "6248-Autres entretiens et r\u00e9parations": {}
+ },
+ "625-Primes d\u2019assurance": {
+ "6251-Assurances multirisques": {},
+ "6252-Assurances mat\u00e9riel de transport": {},
+ "6253-Assurances risques d\u2019exploitation": {},
+ "6254-Assurances responsabilit\u00e9 du producteur": {},
+ "6255-Assurances insolvabilit\u00e9 clients": {},
+ "6257-Assurances transport sur ventes": {},
+ "6258-Autres primes d\u2019assurances": {}
+ },
+ "626-\u00c9tudes, recherches et documentation": {
+ "6261-\u00c9tudes et recherches": {},
+ "6265-Documentation g\u00e9n\u00e9rale": {},
+ "6266-Documentation technique": {}
+ },
+ "627-Publicit\u00e9, publications, relations publiques": {
+ "6271-Annonces, insertions": {},
+ "6272-Catalogues, imprim\u00e9s publicitaires": {},
+ "6273-\u00c9chantillons": {},
+ "6274-Foires et expositions": {},
+ "6275-Publications": {},
+ "6276-Cadeaux \u00e0 la client\u00e8le": {},
+ "6277-Frais de colloques, s\u00e9minaires, conf\u00e9rences": {},
+ "6278-Autres charges de publicit\u00e9 et relations publiques": {}
+ },
+ "628-Frais de t\u00e9l\u00e9communications": {
+ "6281-Frais de t\u00e9l\u00e9phone": {},
+ "6282-Frais de t\u00e9lex": {},
+ "6283-Frais de t\u00e9l\u00e9copie": {},
+ "6288-Autres frais de t\u00e9l\u00e9communications": {}
+ }
+ },
+ "63-Autres services ext\u00e9rieurs": {
+ "631-Frais bancaires": {
+ "6311-Frais sur titres (vente, garde)": {},
+ "6312-Frais sur effets": {},
+ "6313-Location de coffres": {},
+ "6314-Commissions d\u2019affacturage": {},
+ "6315-Commissions sur cartes de cr\u00e9dit": {},
+ "6316-Frais d\u2019\u00e9mission d\u2019emprunts": {},
+ "6317-Frais sur instruments monnaie \u00e9lectronique": {},
+ "6318-Autres frais bancaires": {}
+ },
+ "632-R\u00e9mun\u00e9rations d\u2019interm\u00e9diaires et de conseils": {
+ "6322-Commissions et courtages sur ventes": {},
+ "6324-Honoraires des professions r\u00e9glement\u00e9es": {},
+ "6325-Frais d\u2019actes et de contentieux": {},
+ "6326-R\u00e9mun\u00e9rations d\u2019affacturage": {},
+ "6327-R\u00e9mun\u00e9rations des autres prestataires de services": {},
+ "6328-Divers frais": {}
+ },
+ "633-Frais de formation du personnel": {},
+ "634-Redevances pour brevets, licences, logiciels, concessions et droits et valeurs similaires": {
+ "6342-Redevances pour brevets, licences": {},
+ "6343-Redevances pour logiciels": {},
+ "6344-Redevances pour marques": {},
+ "6345-Redevances pour sites internet": {},
+ "6346-Redevances pour concessions, droits et valeurs similaires": {}
+ },
+ "635-Cotisations": {
+ "6351-Cotisations": {},
+ "6358-Concours divers": {}
+ },
+ "637-R\u00e9mun\u00e9rations de personnel ext\u00e9rieur \u00e0 l\u2019entit\u00e9": {
+ "6371-Personnel int\u00e9rimaire": {},
+ "6372-Personnel d\u00e9tach\u00e9 ou pr\u00eat\u00e9 \u00e0 l\u2019entit\u00e9": {}
+ },
+ "638-Autres charges externes": {
+ "6381-Frais de recrutement du personnel": {},
+ "6382-Frais de d\u00e9m\u00e9nagement": {},
+ "6383-R\u00e9ceptions": {},
+ "6384-Missions": {},
+ "6385-Charges de copropri\u00e9t\u00e9": {}
+ }
+ },
+ "64-Imp\u00f4ts et taxes": {
+ "641-Imp\u00f4ts et taxes directs": {
+ "6411-Imp\u00f4ts fonciers et taxes annexes": {},
+ "6412-Patentes, licences et taxes annexes": {},
+ "6413-Taxes sur appointements et salaires": {},
+ "6414-Taxes d\u2019apprentissage": {},
+ "6415-Formation professionnelle continue": {},
+ "6418-Autres imp\u00f4ts et taxes directs": {}
+ },
+ "645-Imp\u00f4ts et taxes indirects": {},
+ "646-Droits d\u2019enregistrement": {
+ "6461-Droits de mutation": {},
+ "6462-Droits de timbre": {},
+ "6463-Taxes sur les v\u00e9hicules de soci\u00e9t\u00e9": {},
+ "6464-Vignettes": {},
+ "6468-Autres droits": {}
+ },
+ "647-P\u00e9nalit\u00e9s, amendes fiscales": {
+ "6471-P\u00e9nalit\u00e9s d\u2019assiette, imp\u00f4ts directs": {},
+ "6472-P\u00e9nalit\u00e9s d\u2019assiette, imp\u00f4ts indirects": {},
+ "6473-P\u00e9nalit\u00e9s de recouvrement, imp\u00f4ts directs": {},
+ "6474-P\u00e9nalit\u00e9s de recouvrement, imp\u00f4ts indirects": {},
+ "6478-Autres p\u00e9nalit\u00e9s et amendes fiscales": {}
+ },
+ "648-Autres imp\u00f4ts et taxes": {}
+ },
+ "65-Autres charges": {
+ "651-Pertes sur cr\u00e9ances clients et autres d\u00e9biteurs": {
+ "6511-Clients": {},
+ "6515-Autres d\u00e9biteurs": {}
+ },
+ "652-Quote-part de r\u00e9sultat sur op\u00e9rations faites en commun": {
+ "6521-Quote-part transf\u00e9r\u00e9e de b\u00e9n\u00e9fices (comptabilit\u00e9 du g\u00e9rant)": {},
+ "6525-Pertes imput\u00e9es par transfert (comptabilit\u00e9 des associ\u00e9s non g\u00e9rants)": {}
+ },
+ "654-Valeurs comptables des cessions courantes d\u2019immobilisations": {
+ "6541-Immobilisations incorporelles": {},
+ "6542-Immobilisations corporelles": {}
+ },
+ "656-Perte de change sur cr\u00e9ances et dettes commerciale": {},
+ "657-P\u00e9nalit\u00e9s et amendes p\u00e9nales": {},
+ "658-Charges diverses": {
+ "6581-Indemnit\u00e9s de fonction et autres r\u00e9mun\u00e9rations d\u2019administrateurs": {},
+ "6582-Dons": {},
+ "6583-M\u00e9c\u00e9nat": {},
+ "6588-Autres charges diverses": {}
+ },
+ "659-Charges pour d\u00e9pr\u00e9ciations et provisions pour risques \u00e0 court terme d\u2019exploitation": {
+ "6591-Sur risques \u00e0 court terme": {},
+ "6593-Sur stocks": {},
+ "6594-Sur cr\u00e9ances": {},
+ "6598-Autres charges pour d\u00e9pr\u00e9ciations et provisions pour risques \u00e0 court terme": {}
+ }
+ },
+ "66-Charges de personnel": {
+ "661-R\u00e9mun\u00e9rations directes vers\u00e9es au personnel national": {
+ "6611-Appointements salaires et commissions": {},
+ "6612-Primes et gratifications": {},
+ "6613-Cong\u00e9s pay\u00e9s": {},
+ "6614-Indemnit\u00e9s de pr\u00e9avis, de licenciement et de recherche d\u2019embauche": {},
+ "6615-Indemnit\u00e9s de maladie vers\u00e9es aux travailleurs": {},
+ "6616-Suppl\u00e9ment familial": {},
+ "6617-Avantages en nature": {},
+ "6618-Autres r\u00e9mun\u00e9rations directes": {}
+ },
+ "662-R\u00e9mun\u00e9rations directes vers\u00e9es au personnel non national": {
+ "6621-Appointements salaires et commissions": {},
+ "6622-Primes et gratifications": {},
+ "6623-Cong\u00e9s pay\u00e9s": {},
+ "6624-Indemnit\u00e9s de pr\u00e9avis, de licenciement et de recherche d\u2019embauche": {},
+ "6625-Indemnit\u00e9s de maladie vers\u00e9es aux travailleurs": {},
+ "6626-Suppl\u00e9ment familial": {},
+ "6627-Avantages en nature": {},
+ "6628-Autres r\u00e9mun\u00e9rations directes": {}
+ },
+ "663-Indemnit\u00e9s forfaitaires vers\u00e9es au personnel": {
+ "6631-Indemnit\u00e9s de logement": {},
+ "6632-Indemnit\u00e9s de repr\u00e9sentation": {},
+ "6633-Indemnit\u00e9s d\u2019expatriation": {},
+ "6634-Indemnit\u00e9s de transport": {},
+ "6638-Autres indemnit\u00e9s et avantages divers": {}
+ },
+ "664-Charges sociales": {
+ "6641-Charges sociales sur r\u00e9mun\u00e9ration du personnel national": {},
+ "6642-Charges sociales sur r\u00e9mun\u00e9ration du personnel non national": {}
+ },
+ "666-R\u00e9mun\u00e9rations et charges sociales de l\u2019exploitant individuel": {
+ "6661-R\u00e9mun\u00e9ration du travail de l\u2019exploitant": {},
+ "6662-Charges sociales": {}
+ },
+ "667-R\u00e9mun\u00e9ration transf\u00e9r\u00e9e de personnel ext\u00e9rieur": {
+ "6671-Personnel int\u00e9rimaire": {},
+ "6672-Personnel d\u00e9tach\u00e9 ou pr\u00eat\u00e9 \u00e0 l\u2019entit\u00e9": {}
+ },
+ "668-Autres charges sociales": {
+ "6681-Versements aux syndicats et comit\u00e9s d\u2019entreprise, d\u2019\u00e9tablissement": {},
+ "6682-Versements aux comit\u00e9s d\u2019hygi\u00e8ne et de s\u00e9curit\u00e9": {},
+ "6683-Versements et contributions aux autres \u0153uvres sociales": {},
+ "6684-M\u00e9decine du travail et pharmacie": {},
+ "6685-Assurances et organismes de sant\u00e9": {},
+ "6686-Assurances retraite et fonds de pension": {},
+ "6687-Majorations et p\u00e9nalit\u00e9s sociales": {},
+ "6688-Charges sociales diverses": {}
+ }
+ },
+ "67-Frais financiers et charges assimil\u00e9es": {
+ "671-Int\u00e9r\u00eats des emprunts": {
+ "6711-Emprunts obligataires": {},
+ "6712-Emprunts aupr\u00e8s des \u00e9tablissements de cr\u00e9dit": {},
+ "6713-Dettes li\u00e9es \u00e0 des participations": {},
+ "6714-Primes de remboursement des obligations": {}
+ },
+ "672-Int\u00e9r\u00eats dans loyers de location acquisition": {
+ "6722-Int\u00e9r\u00eats dans loyers de location acquisition / cr\u00e9dit-bail immobilier": {},
+ "6723-Int\u00e9r\u00eats dans loyers de location acquisition / cr\u00e9dit-bail mobilier": {},
+ "6724-Int\u00e9r\u00eats dans loyers de location acquisition / location-vente": {},
+ "6728-Int\u00e9r\u00eats dans loyers des autres locations acquisition": {}
+ },
+ "673-Escomptes accord\u00e9s": {},
+ "674-Autres int\u00e9r\u00eats": {
+ "6741-Avances re\u00e7ues et d\u00e9p\u00f4ts cr\u00e9diteurs": {},
+ "6742-Comptes courants bloqu\u00e9s": {},
+ "6743-Int\u00e9r\u00eats sur obligations cautionn\u00e9es": {},
+ "6744-Int\u00e9r\u00eats sur dettes commerciales": {},
+ "6745-Int\u00e9r\u00eats bancaires et sur op\u00e9rations de financement (escompte...)": {},
+ "6748-Int\u00e9r\u00eats sur dettes diverses": {}
+ },
+ "675-Escomptes des effets de commerce": {},
+ "676-Pertes de change financi\u00e8res": {},
+ "677-Pertes sur titres de placement": {
+ "6771-Pertes sur cessions de titres de placement": {},
+ "6772-Mali provenant d\u2019attribution gratuite d\u2019actions au personnel salari\u00e9 et aux dirigeants": {}
+ },
+ "678-Pertes et charges sur risques financiers": {
+ "6781-Sur rentes viag\u00e8res": {},
+ "6782-Sur op\u00e9rations financi\u00e8res": {},
+ "6784-Sur instruments de tr\u00e9sorerie": {}
+ },
+ "679-Charges pour d\u00e9pr\u00e9ciations et provisions pour risques \u00e0 court terme financi\u00e8res": {
+ "6791-Sur risques financiers": {},
+ "6795-Sur titres de placement": {},
+ "6798-Autres charges pour d\u00e9pr\u00e9ciations et provisions pour risques \u00e0 court terme financi\u00e8res": {}
+ }
+ },
+ "68-Dotations aux amortissements": {
+ "681-Dotations aux amortissements d\u2019exploitation": {
+ "6812-Dotations aux amortissements des immobilisations incorporelles": {},
+ "6813-Dotations aux amortissements des immobilisations corporelles": {}
+ }
+ },
+ "69-Dotations aux provisions et aux d\u00e9pr\u00e9ciations": {
+ "691-Dotations aux provisions et aux d\u00e9pr\u00e9ciations d\u2019exploitation": {
+ "6911-Dotations aux provisions pour risques et charges": {},
+ "6913-Dotations aux d\u00e9pr\u00e9ciations des immobilisations incorporelles": {},
+ "6914-Dotations aux d\u00e9pr\u00e9ciations des immobilisations corporelles": {}
+ },
+ "697-Dotations aux provisions et aux d\u00e9pr\u00e9ciations financi\u00e8res": {
+ "6971-Dotations aux provisions pour risques et charges": {},
+ "6972-Dotations aux d\u00e9pr\u00e9ciations des immobilisations financi\u00e8res": {}
+ }
+ },
+ "root_type": "Expense"
+ },
+ "7-Comptes de produits des activit\u00e9s ordinaires": {
+ "70-Ventes": {
+ "701-Ventes de marchandises": {
+ "7011-Dans la R\u00e9gion": {},
+ "7012-Hors R\u00e9gion": {},
+ "7013-Aux entit\u00e9s du groupe dans la R\u00e9gion": {},
+ "7014-Aux entit\u00e9s du groupe hors R\u00e9gion": {},
+ "7015-Sur internet": {},
+ "7019-Rabais, remises, ristournes accord\u00e9s (non ventil\u00e9s)": {}
+ },
+ "702-Ventes de produits finis": {
+ "7021-Dans la R\u00e9gion": {},
+ "7022-Hors R\u00e9gion": {},
+ "7023-Aux entit\u00e9s du groupe dans la R\u00e9gion": {},
+ "7024-Aux entit\u00e9s du groupe hors R\u00e9gion": {},
+ "7025-Sur internet": {},
+ "7029-Rabais, remises, ristournes accord\u00e9s (non ventil\u00e9s)": {}
+ },
+ "703-Ventes de produits interm\u00e9diaires": {
+ "7031-Dans la R\u00e9gion": {},
+ "7032-Hors R\u00e9gion": {},
+ "7033-Aux entit\u00e9s du groupe dans la R\u00e9gion": {},
+ "7034-Aux entit\u00e9s du groupe hors R\u00e9gion": {},
+ "7035-Sur internet": {},
+ "7039-Rabais, remises, ristournes accord\u00e9s (non ventil\u00e9s)": {}
+ },
+ "704-Ventes de produits r\u00e9siduels": {
+ "7041-Dans la R\u00e9gion": {},
+ "7042-Hors R\u00e9gion": {},
+ "7043-Aux entit\u00e9s du groupe dans la R\u00e9gion": {},
+ "7044-Aux entit\u00e9s du groupe hors R\u00e9gion": {},
+ "7045-Sur internet": {},
+ "7049-Rabais, remises, ristournes accord\u00e9s (non ventil\u00e9s)": {}
+ },
+ "705-Travaux factur\u00e9s": {
+ "7051-Dans la R\u00e9gion": {},
+ "7052-Hors R\u00e9gion": {},
+ "7053-Aux entit\u00e9s du groupe dans la R\u00e9gion": {},
+ "7054-Aux entit\u00e9s du groupe hors R\u00e9gion": {},
+ "7055-Sur internet": {},
+ "7059-Rabais, remises, ristournes accord\u00e9s (non ventil\u00e9s)": {}
+ },
+ "706-Services vendus": {
+ "7061-Dans la R\u00e9gion": {},
+ "7062-Hors R\u00e9gion": {},
+ "7063-Aux entit\u00e9s du groupe dans la R\u00e9gion": {},
+ "7064-Aux entit\u00e9s du groupe hors R\u00e9gion": {},
+ "7065-Sur internet": {},
+ "7069-Rabais, remises, ristournes accord\u00e9s (non ventil\u00e9s)": {}
+ },
+ "707-Produits accessoires": {
+ "7071-Ports, emballages perdus et autres frais factur\u00e9s": {},
+ "7072-Commissions et courtages": {},
+ "7073-Locations": {},
+ "7074-Bonis sur reprises et cessions d\u2019emballages": {},
+ "7075-Mise \u00e0 disposition de personnel": {},
+ "7076-Redevances pour brevets, logiciels, marques et droits similaires": {},
+ "7077-Services exploit\u00e9s dans l\u2019int\u00e9r\u00eat du personnel": {},
+ "7078-Autres produits accessoires": {}
+ }
+ },
+ "71-Subventions d\u2019exploitation": {
+ "711-Sur produits \u00e0 l\u2019exportation": {},
+ "712-Sur produits \u00e0 l\u2019importation": {},
+ "713-Sur produits de p\u00e9r\u00e9quation": {},
+ "714-Indemnit\u00e9s et subventions d\u2019exploitation (entit\u00e9 agricole)": {},
+ "718-Autres subventions d\u2019exploitation": {
+ "7181-Vers\u00e9es par l\u2019\u00c9tat et les collectivit\u00e9s publiques": {},
+ "7182-Vers\u00e9es par les organismes internationaux": {},
+ "7183-Vers\u00e9es par des tiers": {}
+ }
+ },
+ "72-Production immobilis\u00e9e": {
+ "721-Immobilisations incorporelles": {},
+ "722-Immobilisations corporelles": {
+ "7221-Immobilisations corporelles (hors actifs biologiques)": {},
+ "7222-Immobilisations corporelles (actifs biologiques)": {}
+ },
+ "724-Production auto-consomm\u00e9e": {},
+ "726-Immobilisations financi\u00e8res": {}
+ },
+ "73-Variations des stocks de biens et de services produits": {
+ "734-Variations des stocks de produits en cours": {
+ "7341-Produits en cours": {},
+ "7342-Travaux en cours": {}
+ },
+ "735-Variations des en-cours de services": {
+ "7351-\u00c9tudes en cours": {},
+ "7352-Prestations de services en cours": {}
+ },
+ "736-Variations des stocks de produits finis": {},
+ "737-Variations des stocks de produits interm\u00e9diaires et r\u00e9siduels": {
+ "7371-Produits interm\u00e9diaires": {},
+ "7372-Produits r\u00e9siduels": {}
+ }
+ },
+ "75-Autres produits": {
+ "751-Profits sur cr\u00e9ances clients et autres d\u00e9biteurs": {},
+ "752-Quote-part de r\u00e9sultat sur op\u00e9rations faites en commun": {
+ "7521-Quote-part transf\u00e9r\u00e9e de pertes (comptabilit\u00e9 du g\u00e9rant)": {},
+ "7525-B\u00e9n\u00e9fices attribu\u00e9s par transfert (comptabilit\u00e9 des associ\u00e9s non g\u00e9rants)": {}
+ },
+ "754-Produits des cessions courantes d\u2019immobilisations": {
+ "7541-Immobilisations incorporelles": {},
+ "7542-Immobilisations corporelles": {}
+ },
+ "756-Gains de change sur cr\u00e9ances et dettes commerciales": {},
+ "758-Produits divers": {
+ "7581-Indemnit\u00e9s de fonction et autres r\u00e9mun\u00e9rations d\u2019administrateurs": {},
+ "7582-Indemnit\u00e9s d\u2019assurances re\u00e7ues": {},
+ "7588-Autres produits divers": {}
+ },
+ "759-Reprises de charges pour d\u00e9pr\u00e9ciations et provisions pour risques \u00e0 court terme d\u2019exploitation": {
+ "7591-Sur risques \u00e0 court terme": {},
+ "7593-Sur stocks": {},
+ "7594-Sur cr\u00e9ances": {},
+ "7598-Sur autres charges pour d\u00e9pr\u00e9ciations et provisions pour risques \u00e0 court terme d\u2019exploitation": {}
+ }
+ },
+ "77-Revenus financiers et produits assimil\u00e9s": {
+ "771-Int\u00e9r\u00eats de pr\u00eats et cr\u00e9ances diverses": {
+ "7712-Int\u00e9r\u00eats de pr\u00eats": {},
+ "7713-Int\u00e9r\u00eats sur cr\u00e9ances diverses": {}
+ },
+ "772-Revenus de participations et autres titres immobilis\u00e9s": {
+ "7721-Revenus des titres de participation": {},
+ "7722-Revenus autres titres immobilis\u00e9s": {}
+ },
+ "773-Escomptes obtenus": {},
+ "774-Revenus de placement": {
+ "7745-Revenus des obligations": {},
+ "7746-Revenus des titres de placement": {}
+ },
+ "775-Int\u00e9r\u00eats dans loyers de location acquisition": {},
+ "776-Gains de change financiers": {},
+ "777-Gains sur cessions de titres de placement": {},
+ "778-Gains sur risques financiers": {
+ "7781-Sur rentes viag\u00e8res": {},
+ "7782-Sur op\u00e9rations financi\u00e8res": {},
+ "7784-Sur instruments de tr\u00e9sorerie": {}
+ },
+ "779-Reprises de charges pour d\u00e9pr\u00e9ciations et provisions \u00e0 court terme financi\u00e8res": {
+ "7791-Sur risques financiers": {},
+ "7795-Sur titres de placement": {},
+ "7798-Sur autres charges pour d\u00e9pr\u00e9ciations et provisions pour risques \u00e0 court terme financi\u00e8res": {}
+ }
+ },
+ "78-Transferts de charges": {
+ "781-Transferts de charges d\u2019exploitation": {},
+ "787-Transferts de charges financi\u00e8res": {}
+ },
+ "79-Reprises de provisions, de d\u00e9pr\u00e9ciations et autres": {
+ "791-Reprises de provisions et d\u00e9pr\u00e9ciations d\u2019exploitation": {
+ "7911-Pour risques et charges": {},
+ "7913-Des immobilisations incorporelles": {},
+ "7914-Des immobilisations corporelles": {}
+ },
+ "797-Reprises de provisions et d\u00e9pr\u00e9ciations financi\u00e8res": {
+ "7971-Pour risques et charges": {},
+ "7972-Des immobilisations financi\u00e8res": {}
+ },
+ "798-Reprises d\u2019amortissements": {},
+ "799-Reprises de subventions d\u2019investissement": {}
+ },
+ "root_type": "Income"
+ },
+ "8-Comptes des autres charges et des autres produits (CHARGES)": {
+ "81-Valeurs comptables des cessions d\u2019immobilisations": {
+ "811-Immobilisations incorporelles": {},
+ "812-Immobilisations corporelles": {},
+ "816-Immobilisations financi\u00e8res": {}
+ },
+ "83-Charges hors activit\u00e9s ordinaires": {
+ "831-Charges HAO constat\u00e9es": {},
+ "833-Charges li\u00e9es aux op\u00e9rations de restructuration": {},
+ "834-Pertes sur cr\u00e9ances HAO": {},
+ "835-Dons et lib\u00e9ralit\u00e9s accord\u00e9s": {},
+ "836-Abandons de cr\u00e9ances consentis": {},
+ "837-Charges li\u00e9es aux op\u00e9rations de liquidation": {},
+ "839-Charges pour d\u00e9pr\u00e9ciations et provisions pour risques \u00e0 court terme HAO": {}
+ },
+ "85-Dotations hors activit\u00e9s ordinaires": {
+ "851-Dotations aux provisions r\u00e9glement\u00e9es": {},
+ "852-Dotations aux amortissements HAO": {},
+ "853-Dotations aux d\u00e9pr\u00e9ciations HAO": {},
+ "854-Dotations aux provisions pour risques et charges HAO": {},
+ "858-Autres dotations HAO": {}
+ },
+ "87-Participation des travailleurs": {
+ "871-Participation l\u00e9gale aux b\u00e9n\u00e9fices": {},
+ "874-Participation contractuelle aux b\u00e9n\u00e9fices": {},
+ "878-Autres participations": {}
+ },
+ "89-Imp\u00f4ts sur le r\u00e9sultat": {
+ "891-Imp\u00f4ts sur les b\u00e9n\u00e9fices de l\u2019exercice": {
+ "8911-Activit\u00e9s exerc\u00e9es dans l\u2019\u00c9tat": {},
+ "8912-Activit\u00e9s exerc\u00e9es dans les autres \u00c9tats de la R\u00e9gion": {},
+ "8913-Activit\u00e9s exerc\u00e9es hors R\u00e9gion": {}
+ },
+ "892-Rappel d\u2019imp\u00f4ts sur r\u00e9sultats ant\u00e9rieurs": {},
+ "895-Imp\u00f4t minimum forfaitaire IMF": {},
+ "899-D\u00e9gr\u00e8vements et annulations d\u2019imp\u00f4ts sur r\u00e9sultats ant\u00e9rieurs": {
+ "8991-D\u00e9gr\u00e8vements": {},
+ "8994-Annulations pour pertes r\u00e9troactives": {}
+ }
+ },
+ "root_type": "Expense"
+ },
+ "8-Comptes des autres charges et des autres produits (PRODUITS)": {
+ "82-Produits des cessions d\u2019immobilisations": {
+ "821-Immobilisations incorporelles": {},
+ "822-Immobilisations corporelles": {},
+ "826-Immobilisations financi\u00e8res": {}
+ },
+ "84-Produits hors activit\u00e9s ordinaires": {
+ "841-Produits HAO constat\u00e9s": {},
+ "843-Produits li\u00e9s aux op\u00e9rations de restructuration": {},
+ "844-Indemnit\u00e9s et subventions HAO (entit\u00e9 agricole)": {},
+ "845-Dons et lib\u00e9ralit\u00e9s obtenus": {},
+ "846-Abandons de cr\u00e9ances obtenus": {},
+ "847-Produits li\u00e9s aux op\u00e9rations de liquidation": {},
+ "848-Transferts de charges HAO": {},
+ "849-Reprises de charges pour d\u00e9pr\u00e9ciations et provisions pour risques \u00e0 court terme HAO": {}
+ },
+ "86-Reprises de charges, provisions et d\u00e9pr\u00e9ciations HAO": {
+ "861-Reprises de provisions r\u00e9glement\u00e9es": {},
+ "862-Reprises d\u2019amortissements HAO": {},
+ "863-Reprises de d\u00e9pr\u00e9ciations HAO": {},
+ "864-Reprises de provisions pour risques et charges HAO": {},
+ "868-Autres reprises HAO": {}
+ },
+ "88-Subventions d\u2019\u00e9quilibre": {
+ "881-\u00c9tat": {},
+ "884-Collectivit\u00e9s publiques": {},
+ "886-Groupe": {},
+ "888-Autres": {}
+ },
+ "root_type": "Income"
+ }
+ }
+}
\ No newline at end of file
diff --git a/erpnext/accounts/doctype/account/chart_of_accounts/verified/cd_plan_comptable_avec_code.json b/erpnext/accounts/doctype/account/chart_of_accounts/verified/cd_plan_comptable_avec_code.json
new file mode 100644
index 00000000000..a8d2ad848db
--- /dev/null
+++ b/erpnext/accounts/doctype/account/chart_of_accounts/verified/cd_plan_comptable_avec_code.json
@@ -0,0 +1,4208 @@
+{
+ "country_code": "cd",
+ "name": "Syscohada - Plan Comptable avec code",
+ "tree": {
+ "Comptes de ressources durables": {
+ "Capital": {
+ "Capital social": {
+ "Capital souscrit, non appel\u00e9": {
+ "account_number": "1011"
+ },
+ "Capital souscrit, appel\u00e9, non vers\u00e9": {
+ "account_number": "1012"
+ },
+ "Capital souscrit, appel\u00e9, vers\u00e9, non amorti": {
+ "account_number": "1013"
+ },
+ "Capital souscrit, appel\u00e9, vers\u00e9, amorti": {
+ "account_number": "1014"
+ },
+ "Capital souscrit soumis \u00e0 des conditions particuli\u00e8res": {
+ "account_number": "1018"
+ },
+ "account_number": "101"
+ },
+ "Capital par dotation": {
+ "Dotation initiale": {
+ "account_number": "1021"
+ },
+ "Dotations compl\u00e9mentaires": {
+ "account_number": "1022"
+ },
+ "Autres dotations": {
+ "account_number": "1028"
+ },
+ "account_number": "102"
+ },
+ "Capital personnel": {
+ "account_number": "103"
+ },
+ "Compte de l\u2019exploitant": {
+ "Apports temporaires": {
+ "account_number": "1041"
+ },
+ "Op\u00e9rations courantes": {
+ "account_number": "1042"
+ },
+ "R\u00e9mun\u00e9rations, imp\u00f4ts et autres charges personnelles": {
+ "account_number": "1043"
+ },
+ "Pr\u00e9l\u00e8vements d\u2019autoconsommation": {
+ "account_number": "1047"
+ },
+ "Autres pr\u00e9l\u00e8vements": {
+ "account_number": "1048"
+ },
+ "account_number": "104"
+ },
+ "Primes li\u00e9es au capital social": {
+ "Primes d\u2019\u00e9mission": {
+ "account_number": "1051"
+ },
+ "Primes d\u2019apport": {
+ "account_number": "1052"
+ },
+ "Primes de fusion": {
+ "account_number": "1053"
+ },
+ "Primes de conversion": {
+ "account_number": "1054"
+ },
+ "Autres primes": {
+ "account_number": "1058"
+ },
+ "account_number": "105"
+ },
+ "\u00c9carts de r\u00e9\u00e9valuation": {
+ "\u00c9carts de r\u00e9\u00e9valuation l\u00e9gale": {
+ "account_number": "1061"
+ },
+ "\u00c9carts de r\u00e9\u00e9valuation libre": {
+ "account_number": "1062"
+ },
+ "account_number": "106"
+ },
+ "Apporteurs, capital souscrit, non appel\u00e9": {
+ "account_number": "109"
+ },
+ "account_number": "10"
+ },
+ "R\u00e9serves": {
+ "R\u00e9serve l\u00e9gale": {
+ "account_number": "111"
+ },
+ "R\u00e9serves statutaires ou contractuelles": {
+ "account_number": "112"
+ },
+ "R\u00e9serves r\u00e9glement\u00e9es": {
+ "R\u00e9serves de plus-values nettes \u00e0 long terme": {
+ "account_number": "1131"
+ },
+ "R\u00e9serves d\u2019attribution gratuite d\u2019actions au personnel salari\u00e9 et aux dirigeants": {
+ "account_number": "1132"
+ },
+ "R\u00e9serves cons\u00e9cutives \u00e0 l\u2019octroi de subventions d\u2019investissement": {
+ "account_number": "1133"
+ },
+ "R\u00e9serves des valeurs mobili\u00e8res donnant acc\u00e8s au capital": {
+ "account_number": "1134"
+ },
+ "Autres r\u00e9serves r\u00e9glement\u00e9es": {
+ "account_number": "1135"
+ },
+ "account_number": "113"
+ },
+ "Autres r\u00e9serves": {
+ "R\u00e9serves facultatives": {
+ "account_number": "1181"
+ },
+ "R\u00e9serves diverses": {
+ "account_number": "1188"
+ },
+ "account_number": "118"
+ },
+ "account_number": "11"
+ },
+ "Report \u00e0 nouveau": {
+ "Report \u00e0 nouveau cr\u00e9diteur": {
+ "account_number": "121"
+ },
+ "Report \u00e0 nouveau d\u00e9biteur": {
+ "Perte nette \u00e0 reporter": {
+ "account_number": "1291"
+ },
+ "Perte Amortissements r\u00e9put\u00e9s diff\u00e9r\u00e9s": {
+ "account_number": "1292"
+ },
+ "account_number": "129"
+ },
+ "account_number": "12"
+ },
+ "R\u00e9sultat net de l\u2019exercice": {
+ "R\u00e9sultat en instance d\u2019affectation": {
+ "R\u00e9sultat en instance d\u2019affectation : b\u00e9n\u00e9fice": {
+ "account_number": "1301"
+ },
+ "R\u00e9sultat en instance d\u2019affectation : perte": {
+ "account_number": "1309"
+ },
+ "account_number": "130"
+ },
+ "R\u00e9sultat net : b\u00e9n\u00e9fice": {
+ "account_number": "131"
+ },
+ "Marge commerciale (MC)": {
+ "account_number": "132"
+ },
+ "Valeur ajout\u00e9e (VA)": {
+ "account_number": "133"
+ },
+ "Exc\u00e9dent brut d\u2019exploitation (EBE)": {
+ "account_number": "134"
+ },
+ "R\u00e9sultat d\u2019exploitation (RE)": {
+ "account_number": "135"
+ },
+ "R\u00e9sultat financier (RF)": {
+ "account_number": "136"
+ },
+ "R\u00e9sultat des activit\u00e9s ordinaires (RAO)": {
+ "account_number": "137"
+ },
+ "R\u00e9sultat hors activit\u00e9s ordinaires (RHAO)": {
+ "R\u00e9sultat de fusion": {
+ "account_number": "1381"
+ },
+ "R\u00e9sultat d\u2019apport partiel d\u2019actif": {
+ "account_number": "1382"
+ },
+ "R\u00e9sultat de scission": {
+ "account_number": "1383"
+ },
+ "R\u00e9sultat de liquidation": {
+ "account_number": "1384"
+ },
+ "account_number": "138"
+ },
+ "R\u00e9sultat net : perte": {
+ "account_number": "139"
+ },
+ "account_number": "13"
+ },
+ "Subventions d\u2019investissement": {
+ "Subventions d\u2019\u00e9quipement": {
+ "\u00c9tat": {
+ "account_number": "1411"
+ },
+ "R\u00e9gions": {
+ "account_number": "1412"
+ },
+ "D\u00e9partements": {
+ "account_number": "1413"
+ },
+ "Communes et collectivit\u00e9s publiques d\u00e9centralis\u00e9es": {
+ "account_number": "1414"
+ },
+ "Entit\u00e9s publiques ou mixtes": {
+ "account_number": "1415"
+ },
+ "Entit\u00e9s et organismes priv\u00e9s": {
+ "account_number": "1416"
+ },
+ "Organismes internationaux": {
+ "account_number": "1417"
+ },
+ "Autres": {
+ "account_number": "1418"
+ },
+ "account_number": "141"
+ },
+ "Autres subventions d\u2019investissement": {
+ "account_number": "148"
+ },
+ "account_number": "14"
+ },
+ "Provisions r\u00e9glement\u00e9es et fonds assimil\u00e9s": {
+ "Amortissements d\u00e9rogatoires": {
+ "account_number": "151"
+ },
+ "Plus-values de cession \u00e0 r\u00e9investir": {
+ "account_number": "152"
+ },
+ "Fonds r\u00e9glement\u00e9s": {
+ "Fonds National": {
+ "account_number": "1531"
+ },
+ "Pr\u00e9l\u00e8vement pour le Budget": {
+ "account_number": "1532"
+ },
+ "account_number": "153"
+ },
+ "Provisions sp\u00e9ciales de r\u00e9\u00e9valuation": {
+ "account_number": "154"
+ },
+ "Provisions r\u00e9glement\u00e9es relatives aux immobilisations": {
+ "Reconstitution des gisements miniers et p\u00e9troliers": {
+ "account_number": "1551"
+ },
+ "account_number": "155"
+ },
+ "Provisions r\u00e9glement\u00e9es relatives aux stocks": {
+ "Hausse de prix": {
+ "account_number": "1561"
+ },
+ "Fluctuation des cours": {
+ "account_number": "1562"
+ },
+ "account_number": "156"
+ },
+ "Provisions pour investissement": {
+ "account_number": "157"
+ },
+ "Autres provisions et fonds r\u00e9glement\u00e9s": {
+ "account_number": "158"
+ },
+ "account_number": "15"
+ },
+ "Emprunts et dettes assimil\u00e9es": {
+ "Emprunts obligataires": {
+ "Emprunts obligataires ordinaires": {
+ "account_number": "1611"
+ },
+ "Emprunts obligataires convertibles en actions": {
+ "account_number": "1612"
+ },
+ "Emprunts obligataires remboursables en actions": {
+ "account_number": "1613"
+ },
+ "Autres emprunts obligataires": {
+ "account_number": "1618"
+ },
+ "account_number": "161"
+ },
+ "Emprunts et dettes aupr\u00e8s des \u00e9tablissements de cr\u00e9dit": {
+ "account_number": "162"
+ },
+ "Avances re\u00e7ues de l\u2019\u00c9tat": {
+ "account_number": "163"
+ },
+ "Avances re\u00e7ues et comptes courants bloqu\u00e9s": {
+ "account_number": "164"
+ },
+ "D\u00e9p\u00f4ts et cautionnements re\u00e7us": {
+ "D\u00e9p\u00f4ts": {
+ "account_number": "1651"
+ },
+ "Cautionnements": {
+ "account_number": "1652"
+ },
+ "account_number": "165"
+ },
+ "Int\u00e9r\u00eats courus": {
+ "Sur emprunts obligataires": {
+ "account_number": "1661"
+ },
+ "Sur emprunts et dettes aupr\u00e8s des \u00e9tablissements de cr\u00e9dit": {
+ "account_number": "1662"
+ },
+ "Sur avances re\u00e7ues de l\u2019\u00c9tat": {
+ "account_number": "1663"
+ },
+ "Sur avances re\u00e7ues et comptes courants bloqu\u00e9s": {
+ "account_number": "1664"
+ },
+ "Sur d\u00e9p\u00f4ts et cautionnements re\u00e7us": {
+ "account_number": "1665"
+ },
+ "Sur avances assorties de conditions particuli\u00e8res": {
+ "account_number": "1667"
+ },
+ "Sur autres emprunts et dettes": {
+ "account_number": "1668"
+ },
+ "account_number": "166"
+ },
+ "Avances assorties de conditions particuli\u00e8res": {
+ "Avances bloqu\u00e9es pour augmentation du capital": {
+ "account_number": "1671"
+ },
+ "Avances conditionn\u00e9es par l\u2019\u00c9tat": {
+ "account_number": "1672"
+ },
+ "Avances conditionn\u00e9es par les autres organismes africains": {
+ "account_number": "1673"
+ },
+ "Avances conditionn\u00e9es par les organismes internationaux": {
+ "account_number": "1674"
+ },
+ "account_number": "167"
+ },
+ "Autres emprunts et dettes": {
+ "Rentes viag\u00e8res capitalis\u00e9es": {
+ "account_number": "1681"
+ },
+ "Billets de fonds": {
+ "account_number": "1682"
+ },
+ "Dettes cons\u00e9cutives \u00e0 des titres emprunt\u00e9s": {
+ "account_number": "1683"
+ },
+ "Emprunts participatifs": {
+ "account_number": "1684"
+ },
+ "Participation des travailleurs aux b\u00e9n\u00e9fices": {
+ "account_number": "1685"
+ },
+ "Emprunts et dettes contract\u00e9s aupr\u00e8s des autres tiers": {
+ "account_number": "1686"
+ },
+ "account_number": "168"
+ },
+ "account_number": "16"
+ },
+ "Dettes de location acquisition": {
+ "Dettes de location acquisition / cr\u00e9dit bail immobilier": {
+ "account_number": "172"
+ },
+ "Dettes de location acquisition / cr\u00e9dit bail mobilier": {
+ "account_number": "173"
+ },
+ "Dettes de location acquisition / location de vente": {
+ "account_number": "174"
+ },
+ "Int\u00e9r\u00eats courus": {
+ "Sur dettes de location acquisition / cr\u00e9dit-bail immobilier": {
+ "account_number": "1762"
+ },
+ "Sur dettes de location acquisition / cr\u00e9dit-bail mobilier": {
+ "account_number": "1763"
+ },
+ "Sur dettes de location acquisition / location-vente": {
+ "account_number": "1764"
+ },
+ "Sur autres dettes de location acquisition": {
+ "account_number": "1768"
+ },
+ "account_number": "176"
+ },
+ "Autres dettes de location acquisition": {
+ "account_number": "178"
+ },
+ "account_number": "17"
+ },
+ "Dettes li\u00e9es \u00e0 des participations et comptes de liaison des \u00e9tablissements et soci\u00e9t\u00e9s en participation": {
+ "Dettes li\u00e9es \u00e0 des participations": {
+ "Dettes li\u00e9es \u00e0 des participations (groupe)": {
+ "account_number": "1811"
+ },
+ "Dettes li\u00e9es \u00e0 des participations (hors groupe)": {
+ "account_number": "1812"
+ },
+ "account_number": "181"
+ },
+ "Dettes li\u00e9es \u00e0 des soci\u00e9t\u00e9s en participation": {
+ "account_number": "182"
+ },
+ "Int\u00e9r\u00eats courus sur dettes li\u00e9es \u00e0 des participations": {
+ "account_number": "183"
+ },
+ "Comptes permanents bloqu\u00e9s des \u00e9tablissements et succursales": {
+ "account_number": "184"
+ },
+ "Comptes permanents non bloqu\u00e9s des \u00e9tablissements et succursales": {
+ "account_number": "185"
+ },
+ "Comptes de liaison charges": {
+ "account_number": "186"
+ },
+ "Comptes de liaison produits": {
+ "account_number": "187"
+ },
+ "Comptes de liaison des soci\u00e9t\u00e9s en participation": {
+ "account_number": "188"
+ },
+ "account_number": "18"
+ },
+ "Provisions pour risques et charges": {
+ "Provisions pour litiges": {
+ "account_number": "191"
+ },
+ "Provisions pour garanties donn\u00e9es aux clients": {
+ "account_number": "192"
+ },
+ "Provisions pour pertes sur march\u00e9s \u00e0 ach\u00e8vement futur": {
+ "account_number": "193"
+ },
+ "Provisions pour pertes de change": {
+ "account_number": "194"
+ },
+ "Provisions pour imp\u00f4ts": {
+ "account_number": "195"
+ },
+ "Provisions pour pensions et obligations similaires": {
+ "Provisions pour pensions et obligations similaires engagement de retraite": {
+ "account_number": "1961"
+ },
+ "Actif du r\u00e9gime de retraite": {
+ "account_number": "1962"
+ },
+ "account_number": "196"
+ },
+ "Provisions pour restructuration": {
+ "account_number": "197"
+ },
+ "Autres provisions pour risques et charges": {
+ "Provisions pour amendes et p\u00e9nalit\u00e9s": {
+ "account_number": "1981"
+ },
+ "Provisions pour propre assureur": {
+ "account_number": "1983"
+ },
+ "Provisions pour d\u00e9mant\u00e8lement et remise en \u00e9tat": {
+ "account_number": "1984"
+ },
+ "Provisions pour droits \u00e0 r\u00e9duction ou avantage en nature (ch\u00e8ques cadeau, cartes de fid\u00e9lit\u00e9...)": {
+ "account_number": "1985"
+ },
+ "Provisions pour divers risques et charges": {
+ "account_number": "1988"
+ },
+ "account_number": "198"
+ },
+ "account_number": "19"
+ },
+ "root_type": "Equity",
+ "account_number": "1"
+ },
+ "Comptes d\u2019actif immobilis\u00e9": {
+ "Immobilisations incorporelles": {
+ "account_type": "Fixed Asset",
+ "Frais de d\u00e9veloppement": {
+ "account_type": "Fixed Asset",
+ "account_number": "211"
+ },
+ "Brevets, licences, concessions et droits similaires": {
+ "account_type": "Fixed Asset",
+ "Brevets": {
+ "account_type": "Fixed Asset",
+ "account_number": "2121"
+ },
+ "Licences": {
+ "account_type": "Fixed Asset",
+ "account_number": "2122"
+ },
+ "Concessions de service public": {
+ "account_type": "Fixed Asset",
+ "account_number": "2123"
+ },
+ "Autres concessions et droits similaires": {
+ "account_type": "Fixed Asset",
+ "account_number": "2128"
+ },
+ "account_number": "212"
+ },
+ "Logiciels et sites internet": {
+ "account_type": "Fixed Asset",
+ "Logiciels": {
+ "account_type": "Fixed Asset",
+ "account_number": "2131"
+ },
+ "Sites internet": {
+ "account_type": "Fixed Asset",
+ "account_number": "2132"
+ },
+ "account_number": "213"
+ },
+ "Marques": {
+ "account_type": "Fixed Asset",
+ "account_number": "214"
+ },
+ "Fonds commercial": {
+ "account_type": "Fixed Asset",
+ "account_number": "215"
+ },
+ "Droit au bail": {
+ "account_type": "Fixed Asset",
+ "account_number": "216"
+ },
+ "Investissements de cr\u00e9ation": {
+ "account_type": "Fixed Asset",
+ "account_number": "217"
+ },
+ "Autres droits et valeurs incorporels": {
+ "account_type": "Fixed Asset",
+ "Frais de prospection et d\u2019\u00e9valuation de ressources min\u00e9rales": {
+ "account_type": "Fixed Asset",
+ "account_number": "2181"
+ },
+ "Co\u00fbts d\u2019obtention du contrat": {
+ "account_type": "Fixed Asset",
+ "account_number": "2182"
+ },
+ "Fichiers clients, notices, titres de journaux et magazines": {
+ "account_type": "Fixed Asset",
+ "account_number": "2183"
+ },
+ "Co\u00fbts des franchises": {
+ "account_type": "Fixed Asset",
+ "account_number": "2184"
+ },
+ "Divers droits et valeurs incorporelles": {
+ "account_type": "Fixed Asset",
+ "account_number": "2188"
+ },
+ "account_number": "218"
+ },
+ "Immobilisations incorporelles en cours": {
+ "account_type": "Fixed Asset",
+ "Frais de d\u00e9veloppement": {
+ "account_type": "Fixed Asset",
+ "account_number": "2191"
+ },
+ "Logiciels et internet": {
+ "account_type": "Fixed Asset",
+ "account_number": "2193"
+ },
+ "Autres droits et valeurs incorporels": {
+ "account_type": "Fixed Asset",
+ "account_number": "2198"
+ },
+ "account_number": "219"
+ },
+ "account_number": "21"
+ },
+ "Terrains": {
+ "account_type": "Fixed Asset",
+ "Terrains agricoles et forestiers": {
+ "account_type": "Fixed Asset",
+ "Terrains d\u2019exploitation agricole": {
+ "account_type": "Fixed Asset",
+ "account_number": "2211"
+ },
+ "Terrains d\u2019exploitation foresti\u00e8re": {
+ "account_type": "Fixed Asset",
+ "account_number": "2212"
+ },
+ "Autres terrains": {
+ "account_type": "Fixed Asset",
+ "account_number": "2218"
+ },
+ "account_number": "221"
+ },
+ "Terrains nus": {
+ "account_type": "Fixed Asset",
+ "Terrains \u00e0 b\u00e2tir": {
+ "account_type": "Fixed Asset",
+ "account_number": "2221"
+ },
+ "Autres terrains nus": {
+ "account_type": "Fixed Asset",
+ "account_number": "2228"
+ },
+ "account_number": "222"
+ },
+ "Terrains b\u00e2tis": {
+ "account_type": "Fixed Asset",
+ "Pour b\u00e2timents industriels et agricoles": {
+ "account_type": "Fixed Asset",
+ "account_number": "2231"
+ },
+ "Pour b\u00e2timents administratifs et commerciaux": {
+ "account_type": "Fixed Asset",
+ "account_number": "2232"
+ },
+ "Pour b\u00e2timents affect\u00e9s aux autres op\u00e9rations professionnelles": {
+ "account_type": "Fixed Asset",
+ "account_number": "2234"
+ },
+ "Pour b\u00e2timents affect\u00e9s aux autres op\u00e9rations non professionnelles": {
+ "account_type": "Fixed Asset",
+ "account_number": "2235"
+ },
+ "Autres terrains b\u00e2tis": {
+ "account_type": "Fixed Asset",
+ "account_number": "2238"
+ },
+ "account_number": "223"
+ },
+ "Travaux de mise en valeur des terrains": {
+ "account_type": "Fixed Asset",
+ "Plantation d\u2019arbres et d\u2019arbustes": {
+ "account_type": "Fixed Asset",
+ "account_number": "2241"
+ },
+ "Am\u00e9liorations du fonds": {
+ "account_type": "Fixed Asset",
+ "account_number": "2245"
+ },
+ "Autres travaux": {
+ "account_type": "Fixed Asset",
+ "account_number": "2248"
+ },
+ "account_number": "224"
+ },
+ "Terrains de carri\u00e8res tr\u00e9fonds": {
+ "account_type": "Fixed Asset",
+ "Carri\u00e8res": {
+ "account_type": "Fixed Asset",
+ "account_number": "2251"
+ },
+ "account_number": "225"
+ },
+ "Terrains am\u00e9nag\u00e9s": {
+ "account_type": "Fixed Asset",
+ "Parkings": {
+ "account_type": "Fixed Asset",
+ "account_number": "2261"
+ },
+ "account_number": "226"
+ },
+ "Terrains mis en concession": {
+ "account_type": "Fixed Asset",
+ "account_number": "227"
+ },
+ "Autres terrains": {
+ "account_type": "Fixed Asset",
+ "Terrains immeubles de placement": {
+ "account_type": "Fixed Asset",
+ "account_number": "2281"
+ },
+ "Terrains des logements affect\u00e9s au personnel": {
+ "account_type": "Fixed Asset",
+ "account_number": "2285"
+ },
+ "Terrains de location acquisition": {
+ "account_type": "Fixed Asset",
+ "account_number": "2286"
+ },
+ "Divers terrains": {
+ "account_type": "Fixed Asset",
+ "account_number": "2288"
+ },
+ "account_number": "228"
+ },
+ "Am\u00e9nagements de terrains en cours": {
+ "account_type": "Fixed Asset",
+ "Terrains agricoles et forestiers": {
+ "account_type": "Fixed Asset",
+ "account_number": "2291"
+ },
+ "Terrains nus": {
+ "account_type": "Fixed Asset",
+ "account_number": "2292"
+ },
+ "Terrains de carri\u00e8res tr\u00e9fonds": {
+ "account_type": "Fixed Asset",
+ "account_number": "2295"
+ },
+ "Autres terrains": {
+ "account_type": "Fixed Asset",
+ "account_number": "2298"
+ },
+ "account_number": "229"
+ },
+ "account_number": "22"
+ },
+ "B\u00e2timents, installations techniques et agencements": {
+ "B\u00e2timents industriels, agricoles, administratifs et commerciaux sur sol propre": {
+ "B\u00e2timents industriels": {
+ "account_number": "2311"
+ },
+ "B\u00e2timents agricoles": {
+ "account_number": "2312"
+ },
+ "B\u00e2timents administratifs et commerciaux": {
+ "account_number": "2313"
+ },
+ "B\u00e2timents affect\u00e9s au logement du personnel": {
+ "account_number": "2314"
+ },
+ "B\u00e2timents immeubles de placement": {
+ "account_number": "2315"
+ },
+ "B\u00e2timents de location acquisition": {
+ "account_number": "2316"
+ },
+ "account_number": "231"
+ },
+ "B\u00e2timents industriels, agricoles, administratifs et commerciaux sur sol d\u2019autrui": {
+ "B\u00e2timents industriels": {
+ "account_number": "2321"
+ },
+ "B\u00e2timents agricoles": {
+ "account_number": "2322"
+ },
+ "B\u00e2timents administratifs et commerciaux": {
+ "account_number": "2323"
+ },
+ "B\u00e2timents affect\u00e9s au logement du personnel": {
+ "account_number": "2324"
+ },
+ "B\u00e2timents immeubles de placement": {
+ "account_number": "2325"
+ },
+ "B\u00e2timents de location acquisition": {
+ "account_number": "2326"
+ },
+ "account_number": "232"
+ },
+ "Ouvrages d\u2019infrastructure": {
+ "Voies de terre": {
+ "account_number": "2331"
+ },
+ "Voies de fer": {
+ "account_number": "2332"
+ },
+ "Voies d\u2019eau": {
+ "account_number": "2333"
+ },
+ "Barrages, Digues": {
+ "account_number": "2334"
+ },
+ "Pistes d\u2019a\u00e9rodrome": {
+ "account_number": "2335"
+ },
+ "Autres ouvrages d\u2019infrastructures": {
+ "account_number": "2338"
+ },
+ "account_number": "233"
+ },
+ "Am\u00e9nagements, agencements et installations techniques": {
+ "Installations complexes sp\u00e9cialis\u00e9es sur sol propre": {
+ "account_number": "2341"
+ },
+ "Installations complexes sp\u00e9cialis\u00e9es sur sol d\u2019autrui": {
+ "account_number": "2342"
+ },
+ "Installations \u00e0 caract\u00e8re sp\u00e9cifique sur sol propre": {
+ "account_number": "2343"
+ },
+ "Installations \u00e0 caract\u00e8re sp\u00e9cifique sur sol d\u2019autrui": {
+ "account_number": "2344"
+ },
+ "Am\u00e9nagements et agencements des b\u00e2timents": {
+ "account_number": "2345"
+ },
+ "account_number": "234"
+ },
+ "Am\u00e9nagements de bureaux": {
+ "Installations g\u00e9n\u00e9rales": {
+ "account_number": "2351"
+ },
+ "Autres am\u00e9nagements de bureaux": {
+ "account_number": "2358"
+ },
+ "account_number": "235"
+ },
+ "B\u00e2timents industriels, agricoles et commerciaux mis en concession": {
+ "account_number": "237"
+ },
+ "Autres installations et agencements": {
+ "account_number": "238"
+ },
+ "B\u00e2timents am\u00e9nagements, agencements et installations en cours": {
+ "B\u00e2timents en cours": {
+ "account_number": "2391"
+ },
+ "Installations en cours": {
+ "account_number": "2392"
+ },
+ "Ouvrages d\u2019infrastructure en cours": {
+ "account_number": "2393"
+ },
+ "Am\u00e9nagements et agencements et installations techniques en cours": {
+ "account_number": "2394"
+ },
+ "Am\u00e9nagements de bureaux en cours": {
+ "account_number": "2395"
+ },
+ "Autres installations et agencements en cours": {
+ "account_number": "2398"
+ },
+ "account_number": "239"
+ },
+ "account_number": "23"
+ },
+ "Mat\u00e9riel, mobilier et actifs biologiques": {
+ "Mat\u00e9riel et outillage industriel et commercial": {
+ "Mat\u00e9riel industriel": {
+ "account_number": "2411"
+ },
+ "Outillage industriel": {
+ "account_number": "2412"
+ },
+ "Mat\u00e9riel commercial": {
+ "account_number": "2413"
+ },
+ "Outillage commercial": {
+ "account_number": "2414"
+ },
+ "Mat\u00e9riel & outillage industriel et commercial de location-acquisition": {
+ "account_number": "2416"
+ },
+ "account_number": "241"
+ },
+ "Mat\u00e9riel et outillage agricole": {
+ "Mat\u00e9riel agricole": {
+ "account_number": "2421"
+ },
+ "Outillage agricole": {
+ "account_number": "2422"
+ },
+ "Mat\u00e9riel & outillage agricole de location-acquisition": {
+ "account_number": "2426"
+ },
+ "account_number": "242"
+ },
+ "Mat\u00e9riel d\u2019emballage r\u00e9cup\u00e9rable et identifiable": {
+ "account_number": "243"
+ },
+ "Mat\u00e9riel et mobilier": {
+ "Mat\u00e9riel de bureau": {
+ "account_number": "2441"
+ },
+ "Mat\u00e9riel informatique": {
+ "account_number": "2442"
+ },
+ "Mat\u00e9riel bureautique": {
+ "account_number": "2443"
+ },
+ "Mobilier de bureau": {
+ "account_number": "2444"
+ },
+ "Mat\u00e9riel et mobilier immeubles de placement": {
+ "account_number": "2445"
+ },
+ "Mat\u00e9riel et mobilier de location acquisition": {
+ "account_number": "2446"
+ },
+ "Mat\u00e9riel et mobilier des logements du personnel": {
+ "account_number": "2447"
+ },
+ "account_number": "244"
+ },
+ "Mat\u00e9riel de transport": {
+ "Mat\u00e9riel automobile": {
+ "account_number": "2451"
+ },
+ "Mat\u00e9riel ferroviaire": {
+ "account_number": "2452"
+ },
+ "Mat\u00e9riel fluvial, lagunaire": {
+ "account_number": "2453"
+ },
+ "Mat\u00e9riel naval": {
+ "account_number": "2454"
+ },
+ "Mat\u00e9riel a\u00e9rien": {
+ "account_number": "2455"
+ },
+ "Mat\u00e9riel de transport de location-acquisition": {
+ "account_number": "2456"
+ },
+ "Mat\u00e9riel hippomobile": {
+ "account_number": "2457"
+ },
+ "Autres mat\u00e9riels de transport": {
+ "account_number": "2458"
+ },
+ "account_number": "245"
+ },
+ "Actifs biologiques": {
+ "Cheptel, animaux de trait": {
+ "account_number": "2461"
+ },
+ "Cheptel, animaux reproducteurs": {
+ "account_number": "2462"
+ },
+ "Animaux de garde": {
+ "account_number": "2463"
+ },
+ "Plantations agricoles": {
+ "account_number": "2465"
+ },
+ "Autres actifs biologiques": {
+ "account_number": "2468"
+ },
+ "account_number": "246"
+ },
+ "Agencements, am\u00e9nagements du mat\u00e9riel et actifs biologiques": {
+ "Agencements et am\u00e9nagements du mat\u00e9riel": {
+ "account_number": "2471"
+ },
+ "Agencements et am\u00e9nagements des actifs biologiques": {
+ "account_number": "2472"
+ },
+ "Autres agencements, am\u00e9nagements du mat\u00e9riel et actifs biologiques": {
+ "account_number": "2478"
+ },
+ "account_number": "247"
+ },
+ "Autres mat\u00e9riels et mobiliers": {
+ "Collections et \u0153uvres d\u2019art": {
+ "account_number": "2481"
+ },
+ "Divers mat\u00e9riels mobiliers": {
+ "account_number": "2488"
+ },
+ "account_number": "248"
+ },
+ "Mat\u00e9riels et actifs biologiques en cours": {
+ "Mat\u00e9riel et outillage industriel et commercial": {
+ "account_number": "2491"
+ },
+ "Mat\u00e9riel et outillage agricole": {
+ "account_number": "2492"
+ },
+ "Mat\u00e9riel d\u2019emballage r\u00e9cup\u00e9rable et identifiable": {
+ "account_number": "2493"
+ },
+ "Mat\u00e9riel et mobilier de bureau": {
+ "account_number": "2494"
+ },
+ "Mat\u00e9riel de transport": {
+ "account_number": "2495"
+ },
+ "Actifs biologiques": {
+ "account_number": "2496"
+ },
+ "Agencements am\u00e9nagements du mat\u00e9riel et actifs biologiques": {
+ "account_number": "2497"
+ },
+ "Autres mat\u00e9riels et actifs biologiques en cours": {
+ "account_number": "2498"
+ },
+ "account_number": "249"
+ },
+ "account_number": "24"
+ },
+ "Avances et acomptes vers\u00e9s sur immobilisations": {
+ "Avances et acomptes vers\u00e9s sur immobilisations incorporelles": {
+ "account_number": "251"
+ },
+ "Avances et acomptes vers\u00e9s sur immobilisations corporelles": {
+ "account_number": "252"
+ },
+ "account_number": "25"
+ },
+ "Titres de participation": {
+ "Titres de participation dans des soci\u00e9t\u00e9s sous contr\u00f4le exclusif": {
+ "account_number": "261"
+ },
+ "Titres de participation dans des soci\u00e9t\u00e9s sous contr\u00f4le conjoint": {
+ "account_number": "262"
+ },
+ "Titres de participation dans des soci\u00e9t\u00e9s conf\u00e9rant une influence notable": {
+ "account_number": "263"
+ },
+ "Participations dans des organismes professionnels": {
+ "account_number": "265"
+ },
+ "Parts dans des groupements d\u2019int\u00e9r\u00eat \u00e9conomique (GIE)": {
+ "account_number": "266"
+ },
+ "Autres titres de participation": {
+ "account_number": "268"
+ },
+ "account_number": "26"
+ },
+ "Autres immobilisations financi\u00e8res": {
+ "Pr\u00eats et cr\u00e9ances": {
+ "Pr\u00eats participatifs": {
+ "account_number": "2711"
+ },
+ "Pr\u00eats aux associ\u00e9s": {
+ "account_number": "2712"
+ },
+ "Billets de fonds": {
+ "account_number": "2713"
+ },
+ "Titres pr\u00eat\u00e9s": {
+ "account_number": "2714"
+ },
+ "Autres pr\u00eats et cr\u00e9ances": {
+ "account_number": "2718"
+ },
+ "account_number": "271"
+ },
+ "Pr\u00eats au personnel": {
+ "Pr\u00eats immobiliers": {
+ "account_number": "2721"
+ },
+ "Pr\u00eats mobiliers et d\u2019installation": {
+ "account_number": "2722"
+ },
+ "Autres pr\u00eats au personnel": {
+ "account_number": "2728"
+ },
+ "account_number": "272"
+ },
+ "Cr\u00e9ances sur l\u2019\u00c9tat": {
+ "Retenues de garantie": {
+ "account_number": "2731"
+ },
+ "Fonds r\u00e9glement\u00e9": {
+ "account_number": "2733"
+ },
+ "Cr\u00e9ances sur le conc\u00e9dant": {
+ "account_number": "2734"
+ },
+ "Autres cr\u00e9ances sur l\u2019\u00c9tat": {
+ "account_number": "2738"
+ },
+ "account_number": "273"
+ },
+ "Titres immobilis\u00e9s": {
+ "Titres immobilis\u00e9s de l\u2019activit\u00e9 de portefeuille (TIAP)": {
+ "account_number": "2741"
+ },
+ "Titres participatifs": {
+ "account_number": "2742"
+ },
+ "Certificats d\u2019investissement": {
+ "account_number": "2743"
+ },
+ "Parts de fonds commun de placement (FCP)": {
+ "account_number": "2744"
+ },
+ "Obligations": {
+ "account_number": "2745"
+ },
+ "Actions ou parts propres": {
+ "account_number": "2746"
+ },
+ "Autres titres immobilis\u00e9s": {
+ "account_number": "2748"
+ },
+ "account_number": "274"
+ },
+ "D\u00e9p\u00f4ts et cautionnements vers\u00e9s": {
+ "D\u00e9p\u00f4ts pour loyers d\u2019avance": {
+ "account_number": "2751"
+ },
+ "D\u00e9p\u00f4ts pour l\u2019\u00e9lectricit\u00e9": {
+ "account_number": "2752"
+ },
+ "D\u00e9p\u00f4ts pour l\u2019eau": {
+ "account_number": "2753"
+ },
+ "D\u00e9p\u00f4ts pour le gaz": {
+ "account_number": "2754"
+ },
+ "D\u00e9p\u00f4ts pour le t\u00e9l\u00e9phone, le t\u00e9lex, la t\u00e9l\u00e9copie": {
+ "account_number": "2755"
+ },
+ "Cautionnements sur march\u00e9s publics": {
+ "account_number": "2756"
+ },
+ "Cautionnements sur autres op\u00e9rations": {
+ "account_number": "2757"
+ },
+ "Autres d\u00e9p\u00f4ts et cautionnements": {
+ "account_number": "2758"
+ },
+ "account_number": "275"
+ },
+ "Int\u00e9r\u00eats courus": {
+ "Pr\u00eats et cr\u00e9ances non commerciales": {
+ "account_number": "2761"
+ },
+ "Pr\u00eats au personnel": {
+ "account_number": "2762"
+ },
+ "Cr\u00e9ances sur l\u2019\u00c9tat": {
+ "account_number": "2763"
+ },
+ "Titres immobilis\u00e9s": {
+ "account_number": "2764"
+ },
+ "D\u00e9p\u00f4ts et cautionnements vers\u00e9s": {
+ "account_number": "2765"
+ },
+ "Cr\u00e9ances rattach\u00e9es \u00e0 des participations": {
+ "account_number": "2767"
+ },
+ "Immobilisations financi\u00e8res diverses": {
+ "account_number": "2768"
+ },
+ "account_number": "276"
+ },
+ "Cr\u00e9ances rattach\u00e9es \u00e0 des participations et avances \u00e0 des GIE": {
+ "Cr\u00e9ances rattach\u00e9es \u00e0 des participations (groupe)": {
+ "account_number": "2771"
+ },
+ "Cr\u00e9ances rattach\u00e9es \u00e0 des participations (hors groupe)": {
+ "account_number": "2772"
+ },
+ "Cr\u00e9ances rattach\u00e9es \u00e0 des soci\u00e9t\u00e9s en participation": {
+ "account_number": "2773"
+ },
+ "Avances \u00e0 des Groupements d\u2019int\u00e9r\u00eat \u00e9conomique (GIE)": {
+ "account_number": "2774"
+ },
+ "account_number": "277"
+ },
+ "Immobilisations financi\u00e8res diverses": {
+ "Cr\u00e9ances diverses groupe": {
+ "account_number": "2781"
+ },
+ "Cr\u00e9ances diverses hors groupe": {
+ "account_number": "2782"
+ },
+ "Banques d\u00e9p\u00f4ts \u00e0 terme": {
+ "account_number": "2784"
+ },
+ "Or et m\u00e9taux pr\u00e9cieux": {
+ "account_number": "2785"
+ },
+ "Autres immobilisations financi\u00e8res": {
+ "account_number": "2788"
+ },
+ "account_number": "278"
+ },
+ "account_number": "27"
+ },
+ "Amortissements": {
+ "account_type": "Accumulated Depreciation",
+ "Amortissements des immobilisations corporelles": {
+ "account_type": "Accumulated Depreciation",
+ "Amortissements des frais de d\u00e9veloppement": {
+ "account_type": "Accumulated Depreciation",
+ "account_number": "2811"
+ },
+ "Amortissements des brevets, licences, concessions et droits similaires": {
+ "account_type": "Accumulated Depreciation",
+ "account_number": "2812"
+ },
+ "Amortissements des logiciels et sites internet": {
+ "account_type": "Accumulated Depreciation",
+ "account_number": "2813"
+ },
+ "Amortissements des marques": {
+ "account_type": "Accumulated Depreciation",
+ "account_number": "2814"
+ },
+ "Amortissements du fonds commercial": {
+ "account_type": "Accumulated Depreciation",
+ "account_number": "2815"
+ },
+ "Amortissements du droit au bail": {
+ "account_type": "Accumulated Depreciation",
+ "account_number": "2816"
+ },
+ "Amortissements des investissements de cr\u00e9ation": {
+ "account_type": "Accumulated Depreciation",
+ "account_number": "2817"
+ },
+ "Amortissements des autres droits et valeurs incorporels": {
+ "account_type": "Accumulated Depreciation",
+ "account_number": "2818"
+ },
+ "account_number": "281"
+ },
+ "Amortissements des terrains": {
+ "Amortissements des travaux de mise en valeur des terrains": {
+ "account_number": "2824"
+ },
+ "account_number": "282"
+ },
+ "Amortissements des b\u00e2timents, installations techniques et agencements": {
+ "Amortissements des b\u00e2timents industriels, agricoles, administratifs et commerciaux sur sol propre": {
+ "account_number": "2831"
+ },
+ "Amortissements des b\u00e2timents industriels, agricoles, administratifs et commerciaux sur sol d\u2019autrui": {
+ "account_number": "2832"
+ },
+ "Amortissements des ouvrages d\u2019infrastructure": {
+ "account_number": "2833"
+ },
+ "Amortissements des am\u00e9nagements, agencements et installations techniques": {
+ "account_number": "2834"
+ },
+ "Amortissements des am\u00e9nagements de bureaux": {
+ "account_number": "2835"
+ },
+ "Amortissements des b\u00e2timents industriels, agricoles et commerciaux mis en concession": {
+ "account_number": "2837"
+ },
+ "Amortissements des autres installations et agencements": {
+ "account_number": "2838"
+ },
+ "account_number": "283"
+ },
+ "Amortissements du mat\u00e9riel": {
+ "Amortissements du mat\u00e9riel et outillage industriel et commercial": {
+ "account_number": "2841"
+ },
+ "Amortissements du mat\u00e9riel et outillage agricole": {
+ "account_number": "2842"
+ },
+ "Amortissements du mat\u00e9riel d\u2019emballage r\u00e9cup\u00e9rable et identifiable": {
+ "account_number": "2843"
+ },
+ "Amortissements du mat\u00e9riel et mobilier": {
+ "account_number": "2844"
+ },
+ "Amortissements du mat\u00e9riel de transport": {
+ "account_number": "2845"
+ },
+ "Amortissements des actifs biologiques": {
+ "account_number": "2846"
+ },
+ "Amortissements des agencements et am\u00e9nagements du mat\u00e9riel et des actifs biologiques": {
+ "account_number": "2847"
+ },
+ "Amortissements des autres mat\u00e9riels": {
+ "account_number": "2848"
+ },
+ "account_number": "284"
+ },
+ "account_number": "28"
+ },
+ "D\u00e9pr\u00e9ciations des immobilisations": {
+ "D\u00e9pr\u00e9ciations des immobilisations incorporelles": {
+ "D\u00e9pr\u00e9ciations des frais de d\u00e9veloppement": {
+ "account_number": "2911"
+ },
+ "D\u00e9pr\u00e9ciations des brevets, licences, concessions et droits similaires": {
+ "account_number": "2912"
+ },
+ "D\u00e9pr\u00e9ciations des logiciels et sites internet": {
+ "account_number": "2913"
+ },
+ "D\u00e9pr\u00e9ciations des marques": {
+ "account_number": "2914"
+ },
+ "D\u00e9pr\u00e9ciations du fonds commercial": {
+ "account_number": "2915"
+ },
+ "D\u00e9pr\u00e9ciations du droit au bail": {
+ "account_number": "2916"
+ },
+ "D\u00e9pr\u00e9ciations des investissements de cr\u00e9ation": {
+ "account_number": "2917"
+ },
+ "D\u00e9pr\u00e9ciations des autres droits et valeurs incorporels": {
+ "account_number": "2918"
+ },
+ "D\u00e9pr\u00e9ciations des immobilisations incorporelles en cours": {
+ "account_number": "2919"
+ },
+ "account_number": "291"
+ },
+ "D\u00e9pr\u00e9ciations des terrains": {
+ "D\u00e9pr\u00e9ciations des terrains agricoles et forestiers": {
+ "account_number": "2921"
+ },
+ "D\u00e9pr\u00e9ciations des terrains nus": {
+ "account_number": "2922"
+ },
+ "D\u00e9pr\u00e9ciations des terrains b\u00e2tis": {
+ "account_number": "2923"
+ },
+ "D\u00e9pr\u00e9ciations des travaux de mise en valeur des terrains": {
+ "account_number": "2924"
+ },
+ "D\u00e9pr\u00e9ciations des terrains de gisement": {
+ "account_number": "2925"
+ },
+ "D\u00e9pr\u00e9ciations des terrains am\u00e9nag\u00e9s": {
+ "account_number": "2926"
+ },
+ "D\u00e9pr\u00e9ciations des terrains mis en concession": {
+ "account_number": "2927"
+ },
+ "D\u00e9pr\u00e9ciations des autres terrains": {
+ "account_number": "2928"
+ },
+ "D\u00e9pr\u00e9ciations des am\u00e9nagements de terrains en cours": {
+ "account_number": "2929"
+ },
+ "account_number": "292"
+ },
+ "D\u00e9pr\u00e9ciations des b\u00e2timents, installations techniques et agencements": {
+ "D\u00e9pr\u00e9ciations des b\u00e2timents industriels, agricoles, administratifs et commerciaux sur sol propre": {
+ "account_number": "2931"
+ },
+ "D\u00e9pr\u00e9ciations des b\u00e2timents industriels, agricoles, administratifs et commerciaux sur sol d\u2019autrui": {
+ "account_number": "2932"
+ },
+ "D\u00e9pr\u00e9ciations des ouvrages d\u2019infrastructures": {
+ "account_number": "2933"
+ },
+ "D\u00e9pr\u00e9ciations des am\u00e9nagements, agencements et installations techniques": {
+ "account_number": "2934"
+ },
+ "D\u00e9pr\u00e9ciations des am\u00e9nagements de bureaux": {
+ "account_number": "2935"
+ },
+ "D\u00e9pr\u00e9ciations des b\u00e2timents industriels, agricoles et commerciaux mis en concession": {
+ "account_number": "2937"
+ },
+ "D\u00e9pr\u00e9ciations des autres installations et agencements": {
+ "account_number": "2938"
+ },
+ "D\u00e9pr\u00e9ciations des b\u00e2timents et installations en cours": {
+ "account_number": "2939"
+ },
+ "account_number": "293"
+ },
+ "D\u00e9pr\u00e9ciations de mat\u00e9riel, du mobilier et de l\u2019actif biologique": {
+ "D\u00e9pr\u00e9ciations du mat\u00e9riel et outillage industriel et commercial": {
+ "account_number": "2941"
+ },
+ "D\u00e9pr\u00e9ciations du mat\u00e9riel et outillage agricole": {
+ "account_number": "2942"
+ },
+ "D\u00e9pr\u00e9ciations du mat\u00e9riel d\u2019emballage r\u00e9cup\u00e9rable et identifiable": {
+ "account_number": "2943"
+ },
+ "D\u00e9pr\u00e9ciations du mat\u00e9riel et mobilier": {
+ "account_number": "2944"
+ },
+ "D\u00e9pr\u00e9ciations du mat\u00e9riel de transport": {
+ "account_number": "2945"
+ },
+ "D\u00e9pr\u00e9ciations des actifs biologiques": {
+ "account_number": "2946"
+ },
+ "D\u00e9pr\u00e9ciations des agencements et am\u00e9nagements du mat\u00e9riel et des actifs biologiques": {
+ "account_number": "2947"
+ },
+ "D\u00e9pr\u00e9ciations des autres mat\u00e9riels": {
+ "account_number": "2948"
+ },
+ "D\u00e9pr\u00e9ciations de mat\u00e9riel en cours": {
+ "account_number": "2949"
+ },
+ "account_number": "294"
+ },
+ "D\u00e9pr\u00e9ciations des avances et acomptes vers\u00e9s sur immobilisations": {
+ "D\u00e9pr\u00e9ciations des avances et acomptes vers\u00e9s sur immobilisations incorporelles": {
+ "account_number": "2951"
+ },
+ "D\u00e9pr\u00e9ciations des avances et acomptes vers\u00e9s sur immobilisations corporelles": {
+ "account_number": "2952"
+ },
+ "account_number": "295"
+ },
+ "D\u00e9pr\u00e9ciations des titres de participation": {
+ "D\u00e9pr\u00e9ciations des titres de participation dans des soci\u00e9t\u00e9s sous contr\u00f4le exclusif": {
+ "account_number": "2961"
+ },
+ "D\u00e9pr\u00e9ciations des titres de participation dans les soci\u00e9t\u00e9s sous contr\u00f4le conjoint": {
+ "account_number": "2962"
+ },
+ "D\u00e9pr\u00e9ciations des titres de participation dans les soci\u00e9t\u00e9s conf\u00e9rant une influence notable": {
+ "account_number": "2963"
+ },
+ "D\u00e9pr\u00e9ciations des participations dans des organismes professionnels": {
+ "account_number": "2965"
+ },
+ "D\u00e9pr\u00e9ciations des parts dans des GIE": {
+ "account_number": "2966"
+ },
+ "D\u00e9pr\u00e9ciations des autres titres de participation": {
+ "account_number": "2968"
+ },
+ "account_number": "296"
+ },
+ "D\u00e9pr\u00e9ciations des autres immobilisations financi\u00e8res": {
+ "D\u00e9pr\u00e9ciations des pr\u00eats et cr\u00e9ances": {
+ "account_number": "2971"
+ },
+ "D\u00e9pr\u00e9ciations des pr\u00eats au personnel": {
+ "account_number": "2972"
+ },
+ "D\u00e9pr\u00e9ciations des cr\u00e9ances sur l\u2019\u00c9tat": {
+ "account_number": "2973"
+ },
+ "D\u00e9pr\u00e9ciations des titres immobilis\u00e9s": {
+ "account_number": "2974"
+ },
+ "D\u00e9pr\u00e9ciations des d\u00e9p\u00f4ts et cautionnements vers\u00e9s": {
+ "account_number": "2975"
+ },
+ "D\u00e9pr\u00e9ciations des cr\u00e9ances rattach\u00e9es \u00e0 des participations et avances \u00e0 des GIE": {
+ "account_number": "2977"
+ },
+ "D\u00e9pr\u00e9ciations des cr\u00e9ances financi\u00e8res diverses": {
+ "account_number": "2978"
+ },
+ "account_number": "297"
+ },
+ "account_number": "29"
+ },
+ "root_type": "Asset",
+ "account_number": "2"
+ },
+ "Comptes de Stocks": {
+ "Marchandises": {
+ "Marchandises A": {
+ "Marchandises A1": {
+ "account_number": "3111"
+ },
+ "Marchandises A2": {
+ "account_number": "3112"
+ },
+ "account_number": "311"
+ },
+ "Marchandises B": {
+ "Marchandises B1": {
+ "account_number": "3121"
+ },
+ "Marchandises B2": {
+ "account_number": "3122"
+ },
+ "account_number": "312"
+ },
+ "Actifs biologiques": {
+ "Animaux": {
+ "account_number": "3131"
+ },
+ "V\u00e9g\u00e9taux": {
+ "account_number": "3132"
+ },
+ "account_number": "313"
+ },
+ "Marchandises hors activit\u00e9s ordinaires (HAO)": {
+ "account_number": "318"
+ },
+ "account_number": "31"
+ },
+ "Mati\u00e8res premi\u00e8res et fournitures li\u00e9es": {
+ "Mati\u00e8res A": {
+ "account_number": "321"
+ },
+ "Mati\u00e8res B": {
+ "account_number": "322"
+ },
+ "Fournitures (A, B)": {
+ "account_number": "323"
+ },
+ "account_number": "32"
+ },
+ "Autres approvisionnements": {
+ "Mati\u00e8res consommables": {
+ "account_number": "331"
+ },
+ "Fournitures d\u2019atelier et d\u2019usine": {
+ "account_number": "332"
+ },
+ "Fournitures de magasin": {
+ "account_number": "333"
+ },
+ "Fournitures de bureau": {
+ "account_number": "334"
+ },
+ "Emballages": {
+ "Emballages perdus": {
+ "account_number": "3351"
+ },
+ "Emballages r\u00e9cup\u00e9rables non identifiables": {
+ "account_number": "3352"
+ },
+ "Emballages \u00e0 usage mixte": {
+ "account_number": "3353"
+ },
+ "Autres emballages": {
+ "account_number": "3358"
+ },
+ "account_number": "335"
+ },
+ "Autres mati\u00e8res": {
+ "account_number": "338"
+ },
+ "account_number": "33"
+ },
+ "Produits en cours": {
+ "Produits en cours": {
+ "Produits en cours P1": {
+ "account_number": "3411"
+ },
+ "Produits en cours P2": {
+ "account_number": "3412"
+ },
+ "account_number": "341"
+ },
+ "Travaux en cours": {
+ "Travaux en cours T1": {
+ "account_number": "3421"
+ },
+ "Travaux en cours T2": {
+ "account_number": "3422"
+ },
+ "account_number": "342"
+ },
+ "Produits interm\u00e9diaires en cours": {
+ "Produits interm\u00e9diaires A": {
+ "account_number": "3431"
+ },
+ "Produits interm\u00e9diaires B": {
+ "account_number": "3432"
+ },
+ "account_number": "343"
+ },
+ "Produits r\u00e9siduels en cours": {
+ "Produits r\u00e9siduels A": {
+ "account_number": "3441"
+ },
+ "Produits r\u00e9siduels B": {
+ "account_number": "3442"
+ },
+ "account_number": "344"
+ },
+ "Actifs biologiques en cours": {
+ "Animaux": {
+ "account_number": "3451"
+ },
+ "V\u00e9g\u00e9taux": {
+ "account_number": "3452"
+ },
+ "account_number": "345"
+ },
+ "account_number": "34"
+ },
+ "Services en cours": {
+ "\u00c9tudes en cours": {
+ "\u00c9tudes en cours E1": {
+ "account_number": "3511"
+ },
+ "\u00c9tudes en cours E2": {
+ "account_number": "3512"
+ },
+ "account_number": "351"
+ },
+ "Prestations de services en cours": {
+ "Prestations de services S1": {
+ "account_number": "3521"
+ },
+ "Prestations de services S2": {
+ "account_number": "3522"
+ }
+ },
+ "account_number": "35"
+ },
+ "Produits finis": {
+ "Produits finis A": {
+ "account_number": "361"
+ },
+ "Produits finis B": {
+ "account_number": "362"
+ },
+ "Actifs biologiques": {
+ "Animaux": {
+ "account_number": "3631"
+ },
+ "V\u00e9g\u00e9taux": {
+ "account_number": "3632"
+ },
+ "Autres stocks (activit\u00e9s annexes)": {
+ "account_number": "3638"
+ },
+ "account_number": "363"
+ },
+ "account_number": "36"
+ },
+ "Produits interm\u00e9diaires et r\u00e9siduels": {
+ "Produits interm\u00e9diaires": {
+ "Produits interm\u00e9diaires A": {
+ "account_number": "3711"
+ },
+ "Produits interm\u00e9diaires B": {
+ "account_number": "3712"
+ },
+ "account_number": "371"
+ },
+ "Produits r\u00e9siduels": {
+ "D\u00e9chets": {
+ "account_number": "3721"
+ },
+ "Rebuts": {
+ "account_number": "3722"
+ },
+ "Mati\u00e8res de R\u00e9cup\u00e9ration": {
+ "account_number": "3723"
+ },
+ "account_number": "372"
+ },
+ "Actifs biologiques": {
+ "Animaux": {
+ "account_number": "3731"
+ },
+ "V\u00e9g\u00e9taux": {
+ "account_number": "3732"
+ },
+ "Autres stocks (activit\u00e9s annexes)": {
+ "account_number": "3738"
+ },
+ "account_number": "373"
+ },
+ "account_number": "37"
+ },
+ "Stocks en cours de route, en consignation ou en d\u00e9p\u00f4t": {
+ "account_type": "Stock",
+ "Marchandises en cours de route": {
+ "account_number": "381"
+ },
+ "Mati\u00e8res premi\u00e8res et fournitures li\u00e9es en cours de route": {
+ "account_number": "382"
+ },
+ "Autres approvisionnements en cours de route": {
+ "account_number": "383"
+ },
+ "Produits finis en cours de route": {
+ "account_number": "386"
+ },
+ "Stock en consignation ou en d\u00e9p\u00f4t": {
+ "Stock en consignation": {
+ "account_number": "3871"
+ },
+ "Stock en d\u00e9p\u00f4t": {
+ "account_number": "3872"
+ },
+ "account_number": "387"
+ },
+ "Stock provenant d\u2019immobilisations mises hors service ou au rebut": {
+ "account_number": "388"
+ },
+ "account_number": "38"
+ },
+ "D\u00e9pr\u00e9ciations des stocks et encours de production": {
+ "D\u00e9pr\u00e9ciations des stocks de marchandises": {
+ "account_number": "391"
+ },
+ "D\u00e9pr\u00e9ciations des stocks de mati\u00e8res premi\u00e8res et fournitures li\u00e9es": {
+ "account_number": "392"
+ },
+ "D\u00e9pr\u00e9ciations des stocks d\u2019autres approvisionnements": {
+ "account_number": "393"
+ },
+ "D\u00e9pr\u00e9ciations des productions en cours": {
+ "account_number": "394"
+ },
+ "D\u00e9pr\u00e9ciations des services en cours": {
+ "account_number": "395"
+ },
+ "D\u00e9pr\u00e9ciations des stocks de produits finis": {
+ "account_number": "396"
+ },
+ "D\u00e9pr\u00e9ciations des stocks de produits interm\u00e9diaires et r\u00e9siduels": {
+ "account_number": "397"
+ },
+ "D\u00e9pr\u00e9ciations des stocks en cours de route, en consignation ou en d\u00e9p\u00f4t": {
+ "account_number": "398"
+ },
+ "account_number": "39"
+ },
+ "root_type": "Asset",
+ "account_number": "3"
+ },
+ "4-Comptes de Tiers (ACTIF)": {
+ "40-Fournisseurs et comptes rattach\u00e9s (ACTIF)": {
+ "Fournisseurs d\u00e9biteurs": {
+ "Fournisseurs Avances et acomptes vers\u00e9s": {
+ "account_number": "4091"
+ },
+ "Fournisseurs Groupe avances et acomptes vers\u00e9s": {
+ "account_number": "4092"
+ },
+ "Fournisseurs Sous-traitants avances et acomptes vers\u00e9s": {
+ "account_number": "4093"
+ },
+ "Fournisseurs Cr\u00e9ances pour emballages et mat\u00e9riels \u00e0 rendre": {
+ "account_number": "4094"
+ },
+ "Fournisseurs Rabais, remises, ristournes et autres avoirs \u00e0 obtenir": {
+ "account_number": "4098"
+ },
+ "account_number": "409"
+ }
+ },
+ "41-Clients et comptes rattach\u00e9s (ACTIF)": {
+ "Clients": {
+ "Clients": {
+ "account_type": "Receivable",
+ "account_number": "4111"
+ },
+ "Clients groupe": {
+ "account_type": "Receivable",
+ "account_number": "4112"
+ },
+ "Clients, \u00c9tat et Collectivit\u00e9s publiques": {
+ "account_type": "Receivable",
+ "account_number": "4114"
+ },
+ "Clients, organismes internationaux": {
+ "account_type": "Receivable",
+ "account_number": "4115"
+ },
+ "Clients, r\u00e9serve de propri\u00e9t\u00e9": {
+ "account_type": "Receivable",
+ "account_number": "4116"
+ },
+ "Client, retenues de garantie": {
+ "account_type": "Receivable",
+ "account_number": "4117"
+ },
+ "Clients, d\u00e9gr\u00e8vement de taxes sur la valeur ajout\u00e9e (TVA)": {
+ "account_type": "Receivable",
+ "account_number": "4118"
+ },
+ "account_type": "Receivable",
+ "account_number": "411"
+ },
+ "Clients, effets \u00e0 recevoir en portefeuille": {
+ "Clients, effets \u00e0 recevoir": {
+ "account_type": "Receivable",
+ "account_number": "4121"
+ },
+ "Clients Groupe, effets \u00e0 recevoir": {
+ "account_type": "Receivable",
+ "account_number": "4122"
+ },
+ "\u00c9tat et Collectivit\u00e9s publiques, effets \u00e0 recevoir": {
+ "account_type": "Receivable",
+ "account_number": "4124"
+ },
+ "Organismes Internationaux, effets \u00e0 recevoir": {
+ "account_type": "Receivable",
+ "account_number": "4125"
+ },
+ "account_type": "Receivable",
+ "account_number": "412"
+ },
+ "Clients, ch\u00e8ques, effets et autres valeurs impay\u00e9es": {
+ "Clients, ch\u00e8ques impay\u00e9s": {
+ "account_type": "Receivable",
+ "account_number": "4131"
+ },
+ "Clients, effets impay\u00e9s": {
+ "account_type": "Receivable",
+ "account_number": "4132"
+ },
+ "Clients, cartes de cr\u00e9dit impay\u00e9es": {
+ "account_type": "Receivable",
+ "account_number": "4133"
+ },
+ "Clients, autres valeurs impay\u00e9es": {
+ "account_type": "Receivable",
+ "account_number": "4138"
+ },
+ "account_type": "Receivable",
+ "account_number": "413"
+ },
+ "Cr\u00e9ances sur cessions courantes d\u2019immobilisations": {
+ "Cr\u00e9ances en compte, immobilisations incorporelles": {
+ "account_type": "Receivable",
+ "account_number": "4141"
+ },
+ "Cr\u00e9ances en compte, immobilisations corporelles": {
+ "account_type": "Receivable",
+ "account_number": "4142"
+ },
+ "Effets \u00e0 recevoir, immobilisations incorporelles": {
+ "account_type": "Receivable",
+ "account_number": "4146"
+ },
+ "Effets \u00e0 recevoir, immobilisations corporelles": {
+ "account_type": "Receivable",
+ "account_number": "4147"
+ },
+ "account_type": "Receivable",
+ "account_number": "414"
+ },
+ "Clients, effets escompt\u00e9s non \u00e9chus": {
+ "account_type": "Receivable",
+ "account_number": "415"
+ },
+ "Cr\u00e9ances clients litigieuses ou douteuses": {
+ "Cr\u00e9ances litigieuses": {
+ "account_type": "Receivable",
+ "account_number": "4161"
+ },
+ "Cr\u00e9ances douteuses": {
+ "account_type": "Receivable",
+ "account_number": "4162"
+ },
+ "account_type": "Receivable",
+ "account_number": "416"
+ },
+ "Clients, produits \u00e0 recevoir": {
+ "Clients, factures \u00e0 \u00e9tablir": {
+ "account_type": "Receivable",
+ "account_number": "4181"
+ },
+ "Clients, int\u00e9r\u00eats courus": {
+ "account_type": "Receivable",
+ "account_number": "4186"
+ },
+ "account_type": "Receivable",
+ "account_number": "418"
+ },
+ "account_type": "Receivable"
+ },
+ "42-Personnel (ACTIF)": {
+ "Personnel, avances et acomptes": {
+ "Personnel, avances": {
+ "account_number": "4211"
+ },
+ "Personnel, acomptes": {
+ "account_number": "4212"
+ },
+ "Frais avanc\u00e9s et fournitures au personnel": {
+ "account_number": "4213"
+ },
+ "account_number": "421"
+ }
+ },
+ "43-Organismes sociaux (ACTIF)": {
+ "431-S\u00e9curit\u00e9 sociale": {
+ "Prestations familiales": {
+ "account_number": "4311"
+ },
+ "Accidents de travail": {
+ "account_number": "4312"
+ },
+ "Caisse de retraite obligatoire": {
+ "account_number": "4313"
+ },
+ "Caisse de retraite facultative": {
+ "account_number": "4314"
+ },
+ "Autres cotisations sociales": {
+ "account_number": "4318"
+ }
+ },
+ "432-Caisses de retraite compl\u00e9mentaire": {},
+ "433-Autres organismes sociaux": {
+ "Mutuelle": {
+ "account_number": "4331"
+ },
+ "Assurances retraite": {
+ "account_number": "4332"
+ },
+ "Assurances et organismes de sant\u00e9": {
+ "account_number": "4333"
+ }
+ },
+ "438-Organismes sociaux, charges \u00e0 payer et produits \u00e0 recevoir": {
+ "Produits \u00e0 recevoir": {
+ "account_number": "4387"
+ }
+ }
+ },
+ "44-\u00c9tat et collectivit\u00e9s publiques (ACTIF)": {
+ "\u00c9tat, TVA factur\u00e9e": {
+ "TVA factur\u00e9e sur ventes": {
+ "account_number": "4431"
+ },
+ "TVA factur\u00e9e sur prestations de services": {
+ "account_number": "4432"
+ },
+ "TVA factur\u00e9e sur travaux": {
+ "account_number": "4433"
+ },
+ "TVA factur\u00e9e sur production livr\u00e9e \u00e0 soi-m\u00eame": {
+ "account_number": "4434"
+ },
+ "TVA sur factures \u00e0 \u00e9tablir": {
+ "account_number": "4435"
+ },
+ "account_number": "443"
+ },
+ "\u00c9tat, TVA r\u00e9cup\u00e9rable": {
+ "TVA r\u00e9cup\u00e9rable sur immobilisations": {
+ "account_number": "4451"
+ },
+ "TVA r\u00e9cup\u00e9rable sur achats": {
+ "account_number": "4452"
+ },
+ "TVA r\u00e9cup\u00e9rable sur transport": {
+ "account_number": "4453"
+ },
+ "TVA r\u00e9cup\u00e9rable sur services ext\u00e9rieurs et autres charges": {
+ "account_number": "4454"
+ },
+ "TVA r\u00e9cup\u00e9rable sur factures non parvenues": {
+ "account_number": "4455"
+ },
+ "TVA transf\u00e9r\u00e9e par d\u2019autres entit\u00e9s": {
+ "account_number": "4456"
+ },
+ "account_number": "445"
+ },
+ "\u00c9tat, charges \u00e0 payer et produits \u00e0 recevoir": {
+ "Charges \u00e0 payer": {
+ "account_number": "4486"
+ },
+ "Produits \u00e0 recevoir": {
+ "account_number": "4487"
+ },
+ "account_number": "448"
+ },
+ "\u00c9tat, cr\u00e9ances et dettes diverses": {
+ "\u00c9tat, obligations cautionn\u00e9es": {
+ "account_number": "4491"
+ },
+ "\u00c9tat, avances et acomptes vers\u00e9s sur imp\u00f4ts": {
+ "account_number": "4492"
+ },
+ "\u00c9tat, fonds de dotation \u00e0 recevoir": {
+ "account_number": "4493"
+ },
+ "\u00c9tat, subventions investissement \u00e0 recevoir": {
+ "account_number": "4494"
+ },
+ "\u00c9tat, subventions d\u2019exploitation \u00e0 recevoir": {
+ "account_number": "4495"
+ },
+ "\u00c9tat, subventions d\u2019\u00e9quilibre \u00e0 recevoir": {
+ "account_number": "4496"
+ },
+ "\u00c9tat, avances sur subventions": {
+ "account_number": "4497"
+ },
+ "\u00c9tat, fonds r\u00e9glement\u00e9s provisionn\u00e9s": {
+ "account_number": "4499"
+ },
+ "account_number": "449"
+ }
+ },
+ "45-Organismes internationaux (ACTIF)": {
+ "Op\u00e9rations avec les organismes africains": {
+ "account_number": "451"
+ },
+ "Op\u00e9rations avec les autres organismes internationaux": {
+ "account_number": "452"
+ },
+ "Organismes internationaux, fonds de dotation et subventions \u00e0 recevoir": {
+ "Organismes internationaux, fonds de dotation \u00e0 recevoir": {
+ "account_number": "4581"
+ },
+ "Organismes internationaux, subventions \u00e0 recevoir": {
+ "account_number": "4582"
+ },
+ "account_number": "458"
+ }
+ },
+ "46-Apporteurs, associ\u00e9s et groupe (ACTIF)": {
+ "461-Apporteurs, op\u00e9rations sur le capital": {
+ "Apporteurs, capital appel\u00e9, non vers\u00e9": {
+ "account_number": "4613"
+ },
+ "Apporteurs, compte d\u2019apport, op\u00e9rations de restructuration (fusion...)": {
+ "account_number": "4614"
+ },
+ "Apporteurs, titres \u00e0 \u00e9changer": {
+ "account_number": "4618"
+ }
+ },
+ "Apporteurs, restant d\u00fb sur capital appel\u00e9": {
+ "account_number": "467"
+ }
+ },
+ "47-D\u00e9biteurs et cr\u00e9diteurs divers (ACTIF)": {
+ "472-Cr\u00e9ances et dettes sur titres de placement": {
+ "Cr\u00e9ances sur cessions de titres de placement": {
+ "account_number": "4721"
+ },
+ "Versements restant \u00e0 effectuer sur titres de placement non lib\u00e9r\u00e9s": {
+ "account_number": "4726"
+ }
+ },
+ "473-Interm\u00e9diaires Op\u00e9rations faites pour compte de tiers": {
+ "Mandants": {
+ "account_number": "4731"
+ },
+ "Mandataires": {
+ "account_number": "4732"
+ },
+ "Commettants": {
+ "account_number": "4733"
+ },
+ "Commissionnaires": {
+ "account_number": "4734"
+ },
+ "\u00c9tat, Collectivit\u00e9s publiques, fonds global d\u2019allocation": {
+ "account_number": "4739"
+ }
+ },
+ "474-Compte de r\u00e9partition p\u00e9riodique des charges et des produits": {
+ "Compte de r\u00e9partition p\u00e9riodique des produits": {
+ "account_number": "4747"
+ }
+ },
+ "475-Compte transitoire, ajustement sp\u00e9cial li\u00e9 \u00e0 la r\u00e9vision du SYSCOHADA": {
+ "Compte actif": {
+ "account_type": "Temporary",
+ "account_number": "4751"
+ }
+ },
+ "Charges constat\u00e9es d\u2019avance": {
+ "account_number": "476"
+ },
+ "478-\u00c9carts de conversion actif": {
+ "Diminution des cr\u00e9ances d\u2019exploitation": {
+ "account_number": "4781"
+ },
+ "Diminution des cr\u00e9ances financi\u00e8res": {
+ "account_number": "4782"
+ },
+ "Augmentation des dettes d\u2019exploitation": {
+ "account_number": "4783"
+ },
+ "Augmentation des dettes financi\u00e8res": {
+ "account_number": "4784"
+ },
+ "Diff\u00e9rences d\u2019\u00e9valuation sur instruments de tr\u00e9sorerie": {
+ "account_number": "4786"
+ },
+ "Diff\u00e9rences compens\u00e9es par couverture de change": {
+ "account_number": "4788"
+ }
+ }
+ },
+ "48-Cr\u00e9ances et dettes hors activit\u00e9s ordinaires (ACTIF)": {
+ "Cr\u00e9ances sur cessions d\u2019immobilisations": {
+ "En compte, immobilisations incorporelles": {
+ "account_number": "4851"
+ },
+ "En compte, immobilisations corporelles": {
+ "account_number": "4852"
+ },
+ "Effets \u00e0 recevoir, immobilisations incorporelles": {
+ "account_number": "4853"
+ },
+ "Effets \u00e0 recevoir, immobilisations corporelles": {
+ "account_number": "4854"
+ },
+ "Effets escompt\u00e9s non \u00e9chus": {
+ "account_number": "4855"
+ },
+ "Retenues de garantie": {
+ "account_number": "4857"
+ },
+ "Factures \u00e0 \u00e9tablir": {
+ "account_number": "4858"
+ },
+ "account_number": "485"
+ },
+ "Autres cr\u00e9ances hors activit\u00e9s ordinaires (HAO)": {
+ "account_number": "488"
+ }
+ },
+ "49-D\u00e9pr\u00e9ciations et provisions pour risques \u00e0 court terme (tiers) (ACTIF)": {
+ "D\u00e9pr\u00e9ciations des comptes clients": {
+ "Cr\u00e9ances litigieuses": {
+ "account_number": "4911"
+ },
+ "Cr\u00e9ances douteuses": {
+ "account_number": "4912"
+ },
+ "account_number": "491"
+ },
+ "D\u00e9pr\u00e9ciations des comptes organismes internationaux": {
+ "account_number": "495"
+ },
+ "D\u00e9pr\u00e9ciations des comptes apporteurs, associ\u00e9s et groupe": {
+ "Associ\u00e9s, comptes courants": {
+ "account_number": "4962"
+ },
+ "Associ\u00e9s, op\u00e9rations faites en commun": {
+ "account_number": "4963"
+ },
+ "Groupe, comptes courants": {
+ "account_number": "4966"
+ },
+ "account_number": "496"
+ },
+ "D\u00e9pr\u00e9ciations des comptes d\u00e9biteurs divers": {
+ "account_number": "497"
+ },
+ "D\u00e9pr\u00e9ciations des comptes de cr\u00e9ances HAO": {
+ "Cr\u00e9ances sur cessions d\u2019immobilisations": {
+ "account_number": "4985"
+ },
+ "Cr\u00e9ances sur cessions de titres de placement": {
+ "account_number": "4986"
+ },
+ "Autres cr\u00e9ances HAO": {
+ "account_number": "4988"
+ },
+ "account_number": "498"
+ },
+ "Provisions pour risques \u00e0 court terme": {
+ "Sur op\u00e9rations d\u2019exploitation": {
+ "account_number": "4991"
+ },
+ "Sur op\u00e9rations financi\u00e8res": {
+ "account_number": "4997"
+ },
+ "Sur op\u00e9rations HAO": {
+ "account_number": "4998"
+ },
+ "account_number": "499"
+ }
+ },
+ "root_type": "Asset"
+ },
+ "4-Comptes de Tiers (PASSIF)": {
+ "40-Fournisseurs et comptes rattach\u00e9s (PASSIF)": {
+ "Fournisseurs, dettes en compte": {
+ "Fournisseurs": {
+ "account_type": "Payable",
+ "account_number": "4011"
+ },
+ "Fournisseurs groupe": {
+ "account_type": "Payable",
+ "account_number": "4012"
+ },
+ "Fournisseurs sous-traitants": {
+ "account_type": "Payable",
+ "account_number": "4013"
+ },
+ "Fournisseurs, r\u00e9serve de propri\u00e9t\u00e9": {
+ "account_type": "Payable",
+ "account_number": "4016"
+ },
+ "Fournisseur, retenues de garantie": {
+ "account_type": "Payable",
+ "account_number": "4017"
+ },
+ "account_type": "Payable",
+ "account_number": "401"
+ },
+ "Fournisseurs, effets \u00e0 payer": {
+ "Fournisseurs Effets \u00e0 payer": {
+ "account_type": "Payable",
+ "account_number": "4021"
+ },
+ "Fournisseurs Groupe, effets \u00e0 payer": {
+ "account_type": "Payable",
+ "account_number": "4022"
+ },
+ "Fournisseurs Sous-traitants, effets \u00e0 payer": {
+ "account_type": "Payable",
+ "account_number": "4023"
+ },
+ "account_type": "Payable",
+ "account_number": "402"
+ },
+ "Fournisseurs, acquisitions courantes d\u2019immobilisations": {
+ "Fournisseurs Dettes en comptes, immobilisations incorporelles": {
+ "account_type": "Payable",
+ "account_number": "4041"
+ },
+ "Fournisseurs Dettes en comptes, immobilisations corporelles": {
+ "account_type": "Payable",
+ "account_number": "4042"
+ },
+ "Fournisseurs Effets \u00e0 payer, immobilisations incorporelles": {
+ "account_type": "Payable",
+ "account_number": "4046"
+ },
+ "Fournisseurs Effets \u00e0 payer, immobilisations corporelles": {
+ "account_type": "Payable",
+ "account_number": "4047"
+ },
+ "account_type": "Payable",
+ "account_number": "404"
+ },
+ "Fournisseurs, factures non parvenues": {
+ "Fournisseurs": {
+ "account_type": "Stock Received But Not Billed",
+ "account_number": "4081"
+ },
+ "Fournisseurs groupe": {
+ "account_type": "Stock Received But Not Billed",
+ "account_number": "4082"
+ },
+ "Fournisseurs sous-traitants": {
+ "account_type": "Stock Received But Not Billed",
+ "account_number": "4083"
+ },
+ "Fournisseurs, int\u00e9r\u00eats courus": {
+ "account_type": "Stock Received But Not Billed",
+ "account_number": "4086"
+ },
+ "account_type": "Stock Received But Not Billed",
+ "account_number": "408"
+ },
+ "account_type": "Payable"
+ },
+ "41-Clients et comptes rattach\u00e9s (PASSIF)": {
+ "Clients cr\u00e9diteurs": {
+ "Clients, avances et acomptes re\u00e7us": {
+ "account_number": "4191"
+ },
+ "Clients groupe, avances et acomptes re\u00e7us": {
+ "account_number": "4192"
+ },
+ "Clients, dettes pour emballages et mat\u00e9riels consign\u00e9s": {
+ "account_number": "4194"
+ },
+ "Clients, rabais, remises, ristournes et autres avoirs \u00e0 accorder": {
+ "account_number": "4198"
+ },
+ "account_number": "419"
+ }
+ },
+ "42-Personnel (PASSIF)": {
+ "Personnel, r\u00e9mun\u00e9rations dues": {
+ "account_number": "422"
+ },
+ "Personnel, oppositions, saisies-arr\u00eats": {
+ "Personnel, oppositions": {
+ "account_number": "4231"
+ },
+ "Personnel, saisies-arr\u00eats": {
+ "account_number": "4232"
+ },
+ "Personnel, avis \u00e0 tiers d\u00e9tenteur": {
+ "account_number": "4233"
+ },
+ "account_number": "423"
+ },
+ "Personnel, \u0153uvres sociales internes": {
+ "Assistance m\u00e9dicale": {
+ "account_number": "4241"
+ },
+ "Allocations familiales": {
+ "account_number": "4242"
+ },
+ "Organismes sociaux rattach\u00e9s \u00e0 l\u2019entit\u00e9": {
+ "account_number": "4245"
+ },
+ "Autres \u0153uvres sociales internes": {
+ "account_number": "4248"
+ },
+ "account_number": "424"
+ },
+ "Repr\u00e9sentants du personnel": {
+ "D\u00e9l\u00e9gu\u00e9s du personnel": {
+ "account_number": "4251"
+ },
+ "Syndicats et Comit\u00e9s d\u2019entreprises, d\u2019\u00c9tablissement": {
+ "account_number": "4252"
+ },
+ "Autres repr\u00e9sentants du personnel": {
+ "account_number": "4258"
+ },
+ "account_number": "425"
+ },
+ "Personnel, participation aux b\u00e9n\u00e9fices et au capital": {
+ "Participation aux b\u00e9n\u00e9fices": {
+ "account_number": "4261"
+ },
+ "Participation au capital": {
+ "account_number": "4264"
+ },
+ "account_number": "426"
+ },
+ "Personnel d\u00e9p\u00f4ts": {
+ "account_number": "427"
+ },
+ "Personnel, charges \u00e0 payer et produits \u00e0 recevoir": {
+ "Dettes provisionn\u00e9es pour cong\u00e9s \u00e0 payer": {
+ "account_number": "4281"
+ },
+ "Autres charges \u00e0 payer": {
+ "account_number": "4286"
+ },
+ "Produits \u00e0 recevoir": {
+ "account_number": "4287"
+ },
+ "account_number": "428"
+ }
+ },
+ "43-Organismes sociaux (PASSIF)": {
+ "438-Organismes sociaux, charges \u00e0 payer et produits \u00e0 recevoir": {
+ "Charges sociales sur gratifications \u00e0 payer": {
+ "account_number": "4381"
+ },
+ "Charges sociales sur cong\u00e9s \u00e0 payer": {
+ "account_number": "4382"
+ },
+ "Autres charges \u00e0 payer": {
+ "account_number": "4386"
+ }
+ }
+ },
+ "44-\u00c9tat et collectivit\u00e9s publiques (PASSIF)": {
+ "\u00c9tat, imp\u00f4t sur les b\u00e9n\u00e9fices": {
+ "account_number": "441"
+ },
+ "\u00c9tat, autres imp\u00f4ts et taxes": {
+ "Imp\u00f4ts et taxes d\u2019\u00c9tat": {
+ "account_number": "4421"
+ },
+ "Imp\u00f4ts et taxes pour les collectivit\u00e9s publiques": {
+ "account_number": "4422"
+ },
+ "Imp\u00f4ts et taxes recouvrables sur des obligataires": {
+ "account_number": "4423"
+ },
+ "Imp\u00f4ts et taxes recouvrables sur des associ\u00e9s": {
+ "account_number": "4424"
+ },
+ "Droits de douane": {
+ "account_number": "4426"
+ },
+ "Autres imp\u00f4ts et taxes": {
+ "account_number": "4428"
+ },
+ "account_number": "442"
+ },
+ "\u00c9tat, TVA due ou cr\u00e9dit de TVA": {
+ "\u00c9tat, TVA due": {
+ "account_number": "4441"
+ },
+ "\u00c9tat, cr\u00e9dit de TVA \u00e0 reporter": {
+ "account_number": "4449"
+ },
+ "account_number": "444"
+ },
+ "\u00c9tat, autres taxes sur le chiffre d\u2019affaires": {
+ "account_number": "446"
+ },
+ "\u00c9tat, imp\u00f4ts retenus \u00e0 la source": {
+ "Imp\u00f4t G\u00e9n\u00e9ral sur le revenu": {
+ "account_number": "4471"
+ },
+ "Imp\u00f4ts sur salaires": {
+ "account_number": "4472"
+ },
+ "Contribution nationale": {
+ "account_number": "4473"
+ },
+ "Contribution nationale de solidarit\u00e9": {
+ "account_number": "4474"
+ },
+ "Autres imp\u00f4ts et contributions": {
+ "account_number": "4478"
+ },
+ "account_number": "447"
+ }
+ },
+ "46-Apporteurs, associ\u00e9s et groupe (PASSIF)": {
+ "461-Apporteurs, op\u00e9rations sur le capital (PASSIF)": {
+ "Apporteurs, apports en nature": {
+ "account_number": "4611"
+ },
+ "Apporteurs, apports en num\u00e9raire": {
+ "account_number": "4612"
+ },
+ "Apporteurs, versements re\u00e7us sur augmentation de capital": {
+ "account_number": "4615"
+ },
+ "Apporteurs, versements anticip\u00e9s": {
+ "account_number": "4616"
+ },
+ "Apporteurs d\u00e9faillants": {
+ "account_number": "4617"
+ },
+ "Apporteurs, capital \u00e0 rembourser": {
+ "account_number": "4619"
+ }
+ },
+ "462-Associ\u00e9s, comptes courants": {
+ "Principal": {
+ "account_number": "4621"
+ },
+ "Int\u00e9r\u00eats courus": {
+ "account_number": "4626"
+ }
+ },
+ "463-Associ\u00e9s, op\u00e9rations faites en commun et GIE": {
+ "Op\u00e9rations courantes": {
+ "account_number": "4631"
+ },
+ "Int\u00e9r\u00eats courus": {
+ "account_number": "4636"
+ }
+ },
+ "Associ\u00e9s, dividendes \u00e0 payer": {
+ "account_number": "465"
+ },
+ "Groupe, comptes courants": {
+ "account_number": "466"
+ }
+ },
+ "47-D\u00e9biteurs et cr\u00e9diteurs divers (PASSIF)": {
+ "471-D\u00e9biteurs et cr\u00e9diteurs divers": {
+ "D\u00e9biteurs divers": {
+ "account_number": "4711"
+ },
+ "Cr\u00e9diteurs divers": {
+ "account_number": "4712"
+ },
+ "Obligataires": {
+ "account_number": "4713"
+ },
+ "R\u00e9mun\u00e9rations d\u2019administrateurs": {
+ "account_number": "4715"
+ },
+ "Compte d\u2019affacturage": {
+ "account_number": "4716"
+ },
+ "D\u00e9biteurs divers retenues de garantie": {
+ "account_number": "4717"
+ },
+ "Apport, compte de fusion et op\u00e9rations assimil\u00e9es": {
+ "account_number": "4718"
+ },
+ "Bons de souscription d\u2019actions et d\u2019obligations": {
+ "account_number": "4719"
+ }
+ },
+ "474-Compte de r\u00e9partition p\u00e9riodique des charges et des produits (PASSIF)": {
+ "Compte de r\u00e9partition p\u00e9riodique des charges": {
+ "account_number": "4746"
+ }
+ },
+ "475-Compte transitoire, ajustement sp\u00e9cial li\u00e9 \u00e0 la r\u00e9vision du SYSCOHADA (PASSIF)": {
+ "Compte passif": {
+ "account_number": "4752"
+ }
+ },
+ "Produits constat\u00e9s d\u2019avance": {
+ "account_number": "477"
+ },
+ "479-\u00c9carts de conversion passif": {
+ "Augmentation des cr\u00e9ances d\u2019exploitation": {
+ "account_number": "4791"
+ },
+ "Augmentation des cr\u00e9ances financi\u00e8res": {
+ "account_number": "4792"
+ },
+ "Diminution des dettes d\u2019exploitation": {
+ "account_number": "4793"
+ },
+ "Diminution des dettes financi\u00e8res": {
+ "account_number": "4794"
+ },
+ "Diff\u00e9rences d\u2019\u00e9valuation sur instruments de tr\u00e9sorerie": {
+ "account_number": "4797"
+ },
+ "Diff\u00e9rences compens\u00e9es par couverture de change": {
+ "account_number": "4798"
+ }
+ }
+ },
+ "48-Cr\u00e9ances et dettes hors activit\u00e9s ordinaires (HAO) (PASSIF)": {
+ "Fournisseurs d\u2019investissements": {
+ "Immobilisations incorporelles": {
+ "account_number": "4811"
+ },
+ "Immobilisations corporelles": {
+ "account_number": "4812"
+ },
+ "Versements restant \u00e0 effectuer sur titres de participation et titres immobilis\u00e9s non lib\u00e9r\u00e9s": {
+ "account_number": "4813"
+ },
+ "R\u00e9serve de propri\u00e9t\u00e9": {
+ "account_number": "4816"
+ },
+ "Retenues de garantie": {
+ "account_number": "4817"
+ },
+ "Factures non parvenues": {
+ "account_number": "4818"
+ },
+ "account_number": "481"
+ },
+ "Fournisseurs d\u2019investissements, effets \u00e0 payer": {
+ "Immobilisations incorporelles": {
+ "account_number": "4821"
+ },
+ "Immobilisations corporelles": {
+ "account_number": "4822"
+ },
+ "account_number": "482"
+ },
+ "Autres dettes hors activit\u00e9s ordinaires (HAO)": {
+ "Produits": {
+ "account_number": "4887"
+ },
+ "account_number": "484"
+ }
+ },
+ "root_type": "Liability"
+ },
+ "Comptes de tr\u00e9sorerie": {
+ "Titres de placement": {
+ "Titres du tr\u00e9sor et bons de caisse \u00e0 court terme": {
+ "Titres du Tr\u00e9sor \u00e0 court terme": {
+ "account_number": "5011"
+ },
+ "Titres d\u2019organismes financiers": {
+ "account_number": "5012"
+ },
+ "Bons de caisse \u00e0 court terme": {
+ "account_number": "5013"
+ },
+ "Frais d\u2019acquisition des titres de tr\u00e9sor et bons de caisse": {
+ "account_number": "5016"
+ },
+ "account_number": "501"
+ },
+ "Actions": {
+ "Actions ou parts propres": {
+ "account_number": "5021"
+ },
+ "Actions cot\u00e9es": {
+ "account_number": "5022"
+ },
+ "Actions non cot\u00e9es": {
+ "account_number": "5023"
+ },
+ "Actions d\u00e9membr\u00e9es (certificats d\u2019investissement, droits de vote)": {
+ "account_number": "5024"
+ },
+ "Autres actions": {
+ "account_number": "5025"
+ },
+ "Frais d\u2019acquisition des actions": {
+ "account_number": "5026"
+ },
+ "account_number": "502"
+ },
+ "Obligations": {
+ "Obligations \u00e9mises par la soci\u00e9t\u00e9 et rachet\u00e9es par elle": {
+ "account_number": "5031"
+ },
+ "Obligations cot\u00e9es": {
+ "account_number": "5032"
+ },
+ "Obligations non cot\u00e9es": {
+ "account_number": "5033"
+ },
+ "Autres obligations": {
+ "account_number": "5035"
+ },
+ "Frais d\u2019acquisition des obligations": {
+ "account_number": "5036"
+ },
+ "account_number": "503"
+ },
+ "Bons de souscription": {
+ "Bons de souscription d\u2019actions": {
+ "account_number": "5042"
+ },
+ "Bons de souscription d\u2019obligations": {
+ "account_number": "5043"
+ },
+ "account_number": "504"
+ },
+ "Titres n\u00e9gociables hors r\u00e9gion": {
+ "account_number": "505"
+ },
+ "Int\u00e9r\u00eats courus": {
+ "Titres du Tr\u00e9sor et bons de caisse \u00e0 court terme": {
+ "account_number": "5061"
+ },
+ "Actions": {
+ "account_number": "5062"
+ },
+ "Obligations": {
+ "account_number": "5063"
+ },
+ "account_number": "506"
+ },
+ "Autres titres de placement et cr\u00e9ances assimil\u00e9es": {
+ "account_number": "508"
+ },
+ "account_number": "50"
+ },
+ "Valeurs \u00e0 encaisser": {
+ "Effets \u00e0 encaisser": {
+ "account_number": "511"
+ },
+ "Effets \u00e0 l\u2019encaissement": {
+ "account_number": "512"
+ },
+ "Ch\u00e8ques \u00e0 encaisser": {
+ "account_number": "513"
+ },
+ "Ch\u00e8ques \u00e0 l\u2019encaissement": {
+ "account_number": "514"
+ },
+ "Cartes de cr\u00e9dit \u00e0 encaisser": {
+ "account_number": "515"
+ },
+ "Autres valeurs \u00e0 l\u2019encaissement": {
+ "Warrants": {
+ "account_number": "5181"
+ },
+ "Billets de fonds": {
+ "account_number": "5182"
+ },
+ "Ch\u00e8ques de voyage": {
+ "account_number": "5185"
+ },
+ "Coupons \u00e9chus": {
+ "account_number": "5186"
+ },
+ "Int\u00e9r\u00eats \u00e9chus des obligations": {
+ "account_number": "5187"
+ },
+ "account_number": "518"
+ },
+ "account_number": "51"
+ },
+ "Banques": {
+ "Banques locales": {
+ "Banques en monnaie nationale": {
+ "account_type": "Bank",
+ "account_number": "5211"
+ },
+ "Banques en devises": {
+ "account_type": "Bank",
+ "account_number": "5215"
+ },
+ "account_type": "Bank",
+ "account_number": "521"
+ },
+ "Banques autres \u00c9tats r\u00e9gion": {
+ "account_number": "522"
+ },
+ "Banques autres \u00c9tats zone mon\u00e9taire": {
+ "account_number": "523"
+ },
+ "Banques hors zone mon\u00e9taire": {
+ "account_number": "524"
+ },
+ "Banques d\u00e9p\u00f4t \u00e0 terme": {
+ "account_number": "525"
+ },
+ "Banques, int\u00e9r\u00eats courus": {
+ "Banque, int\u00e9r\u00eats courus, charges \u00e0 payer": {
+ "account_number": "5261"
+ },
+ "Banque, int\u00e9r\u00eats courus, produits \u00e0 recevoir": {
+ "account_number": "5267"
+ },
+ "account_number": "526"
+ },
+ "account_number": "52"
+ },
+ "\u00c9tablissements financiers et assimil\u00e9s": {
+ "Ch\u00e8ques postaux": {
+ "account_number": "531"
+ },
+ "Tr\u00e9sor": {
+ "account_number": "532"
+ },
+ "Soci\u00e9t\u00e9s de gestion et d\u2019interm\u00e9diation (SGI)": {
+ "account_number": "533"
+ },
+ "\u00c9tablissements financiers, int\u00e9r\u00eats courus": {
+ "account_number": "536"
+ },
+ "Autres organismes financiers": {
+ "account_number": "538"
+ },
+ "account_number": "53"
+ },
+ "Instruments de tr\u00e9sorerie": {
+ "Options de taux d\u2019int\u00e9r\u00eat": {
+ "account_number": "541"
+ },
+ "Options de taux de change": {
+ "account_number": "542"
+ },
+ "Options de taux boursiers": {
+ "account_number": "543"
+ },
+ "Instruments de march\u00e9s \u00e0 terme": {
+ "account_number": "544"
+ },
+ "Avoirs d\u2019or et autres m\u00e9taux pr\u00e9cieux": {
+ "account_number": "545"
+ },
+ "account_number": "54"
+ },
+ "Instruments de monnaie \u00e9lectronique": {
+ "Monnaie \u00e9lectronique carte carburant": {
+ "account_number": "551"
+ },
+ "Monnaie \u00e9lectronique t\u00e9l\u00e9phone portable": {
+ "account_number": "552"
+ },
+ "Monnaie \u00e9lectronique carte p\u00e9age": {
+ "account_number": "553"
+ },
+ "Porte-monnaie \u00e9lectronique": {
+ "account_number": "554"
+ },
+ "Autres instruments de monnaies \u00e9lectroniques": {
+ "account_number": "558"
+ },
+ "account_number": "55"
+ },
+ "Banques, cr\u00e9dits de tr\u00e9sorerie et d\u2019escompte": {
+ "Cr\u00e9dits de tr\u00e9sorerie": {
+ "account_number": "561"
+ },
+ "Escompte de cr\u00e9dits de campagne": {
+ "account_number": "564"
+ },
+ "Escompte de cr\u00e9dits ordinaires": {
+ "account_number": "565"
+ },
+ "Banques, cr\u00e9dits de tr\u00e9sorerie, int\u00e9r\u00eats courus": {
+ "account_number": "566"
+ },
+ "account_number": "56"
+ },
+ "Caisse": {
+ "Caisse si\u00e8ge social": {
+ "Caisse en monnaie nationale": {
+ "account_number": "5711"
+ },
+ "Caisse en devises": {
+ "account_number": "5712"
+ },
+ "account_number": "571"
+ },
+ "Caisse succursale A": {
+ "En monnaie nationale": {
+ "account_number": "5721"
+ },
+ "En devises": {
+ "account_number": "5722"
+ },
+ "account_number": "572"
+ },
+ "Caisse succursale B": {
+ "En monnaie nationale": {
+ "account_number": "5731"
+ },
+ "En devises": {
+ "account_number": "5732"
+ },
+ "account_number": "573"
+ },
+ "account_number": "57"
+ },
+ "R\u00e9gies d\u2019avances, accr\u00e9ditifs et virements internes": {
+ "R\u00e9gies d\u2019avance": {
+ "account_number": "581"
+ },
+ "Accr\u00e9ditifs": {
+ "account_number": "582"
+ },
+ "Virements de fonds": {
+ "account_number": "585"
+ },
+ "Autres virements internes": {
+ "account_number": "588"
+ },
+ "account_number": "58"
+ },
+ "D\u00e9pr\u00e9ciations et provisions pour risque \u00e0 court terme": {
+ "D\u00e9pr\u00e9ciations des titres de placement": {
+ "account_number": "590"
+ },
+ "D\u00e9pr\u00e9ciations des titres et valeurs \u00e0 encaisser": {
+ "account_number": "591"
+ },
+ "D\u00e9pr\u00e9ciations des comptes banques": {
+ "account_number": "592"
+ },
+ "D\u00e9pr\u00e9ciations des comptes \u00e9tablissements financiers et assimil\u00e9s": {
+ "account_number": "593"
+ },
+ "D\u00e9pr\u00e9ciations des comptes d\u2019instruments de tr\u00e9sorerie": {
+ "account_number": "594"
+ },
+ "Provisions pour risque \u00e0 court terme \u00e0 caract\u00e8re financier": {
+ "account_number": "599"
+ },
+ "account_number": "59"
+ },
+ "root_type": "Asset",
+ "account_number": "5"
+ },
+ "Comptes de charges des activit\u00e9s ordinaires": {
+ "Achats et variations de stocks": {
+ "Achats de marchandises": {
+ "Dans la R\u00e9gion": {
+ "account_number": "6011"
+ },
+ "Hors R\u00e9gion": {
+ "account_number": "6012"
+ },
+ "Aux entit\u00e9s du groupe dans la R\u00e9gion": {
+ "account_number": "6013"
+ },
+ "Aux entit\u00e9s du groupe hors R\u00e9gion": {
+ "account_number": "6014"
+ },
+ "Frais sur achats": {
+ "account_number": "6015"
+ },
+ "Rabais, remises et ristournes obtenus (non ventil\u00e9s)": {
+ "account_number": "6019"
+ },
+ "account_number": "601"
+ },
+ "Achats de mati\u00e8res premi\u00e8res et fournitures li\u00e9es": {
+ "Dans la R\u00e9gion": {
+ "account_number": "6021"
+ },
+ "Hors R\u00e9gion": {
+ "account_number": "6022"
+ },
+ "Aux entit\u00e9s du groupe dans la R\u00e9gion": {
+ "account_number": "6023"
+ },
+ "Aux entit\u00e9s du groupe hors R\u00e9gion": {
+ "account_number": "6024"
+ },
+ "Frais sur achats": {
+ "account_number": "6025"
+ },
+ "Rabais, remises et ristournes obtenus (non ventil\u00e9s)": {
+ "account_number": "6029"
+ },
+ "account_number": "602"
+ },
+ "Variations des stocks de biens achet\u00e9s": {
+ "Variations des stocks de marchandises": {
+ "account_number": "6031"
+ },
+ "Variations des stocks de mati\u00e8res premi\u00e8res et fournitures li\u00e9es": {
+ "account_number": "6032"
+ },
+ "Variations des stocks d\u2019autres approvisionnements": {
+ "account_number": "6033"
+ },
+ "account_number": "603"
+ },
+ "Achats stock\u00e9s de mati\u00e8res et fournitures consommables": {
+ "Mati\u00e8res consommables": {
+ "account_number": "6041"
+ },
+ "Mati\u00e8res combustibles": {
+ "account_number": "6042"
+ },
+ "Produits d\u2019entretien": {
+ "account_number": "6043"
+ },
+ "Fournitures d\u2019atelier et d\u2019usine": {
+ "account_number": "6044"
+ },
+ "Frais sur achat": {
+ "account_number": "6045"
+ },
+ "Fournitures de magasin": {
+ "account_number": "6046"
+ },
+ "Fournitures de bureau": {
+ "account_number": "6047"
+ },
+ "Rabais, remises et ristournes obtenus (non ventil\u00e9s)": {
+ "account_number": "6049"
+ },
+ "account_number": "604"
+ },
+ "Autres achats": {
+ "Fournitures non stockables Eau": {
+ "account_number": "6051"
+ },
+ "Fournitures non stockables \u00c9lectricit\u00e9": {
+ "account_number": "6052"
+ },
+ "Fournitures non stockables Autres \u00e9nergies": {
+ "account_number": "6053"
+ },
+ "Fournitures d\u2019entretien non stockables": {
+ "account_number": "6054"
+ },
+ "Fournitures de bureau non stockables": {
+ "account_number": "6055"
+ },
+ "Achats de petit mat\u00e9riel et outillage": {
+ "account_number": "6056"
+ },
+ "Achats d\u2019\u00e9tudes et prestations de services": {
+ "account_number": "6057"
+ },
+ "Achats de travaux, mat\u00e9riels et \u00e9quipements": {
+ "account_number": "6058"
+ },
+ "Rabais, remises et ristournes obtenus (non ventil\u00e9s)": {
+ "account_number": "6059"
+ },
+ "account_number": "605"
+ },
+ "Achats d\u2019emballages": {
+ "Emballages perdus": {
+ "account_number": "6081"
+ },
+ "Emballages r\u00e9cup\u00e9rables non identifiables": {
+ "account_number": "6082"
+ },
+ "Emballages \u00e0 usage mixte": {
+ "account_number": "6083"
+ },
+ "Frais sur achats": {
+ "account_number": "6085"
+ },
+ "Rabais, remises et ristournes obtenus (non ventil\u00e9s)": {
+ "account_number": "6089"
+ },
+ "account_number": "608"
+ },
+ "account_number": "60"
+ },
+ "Transports": {
+ "Transports sur ventes": {
+ "account_number": "612"
+ },
+ "Transports pour le compte de tiers": {
+ "account_number": "613"
+ },
+ "Transports du personnel": {
+ "account_number": "614"
+ },
+ "Transports de plis": {
+ "account_number": "616"
+ },
+ "Autres frais de transport": {
+ "Voyages et d\u00e9placements": {
+ "account_number": "6181"
+ },
+ "Transports entre \u00e9tablissements ou chantiers": {
+ "account_number": "6182"
+ },
+ "Transports administratifs": {
+ "account_number": "6183"
+ },
+ "account_number": "618"
+ },
+ "account_number": "61"
+ },
+ "Services ext\u00e9rieurs": {
+ "Sous-traitance g\u00e9n\u00e9rale": {
+ "account_number": "621"
+ },
+ "Locations, charges locatives": {
+ "Locations de terrains": {
+ "account_number": "6221"
+ },
+ "Locations de b\u00e2timents": {
+ "account_number": "6222"
+ },
+ "Locations de mat\u00e9riels et outillages": {
+ "account_number": "6223"
+ },
+ "Malis sur emballages": {
+ "account_number": "6224"
+ },
+ "Locations d\u2019emballages": {
+ "account_number": "6225"
+ },
+ "Fermages et loyers du foncier": {
+ "account_number": "6226"
+ },
+ "Locations et charges locatives diverses": {
+ "account_number": "6228"
+ },
+ "account_number": "622"
+ },
+ "Redevances de location acquisition": {
+ "Cr\u00e9dit-bail immobilier": {
+ "account_number": "6232"
+ },
+ "Cr\u00e9dit-bail mobilier": {
+ "account_number": "6233"
+ },
+ "Location-vente": {
+ "account_number": "6234"
+ },
+ "Autres contrats de location acquisition": {
+ "account_number": "6238"
+ },
+ "account_number": "623"
+ },
+ "Entretien, r\u00e9parations, remise en \u00e9tat et maintenance": {
+ "Entretien et r\u00e9parations des biens immobiliers": {
+ "account_number": "6241"
+ },
+ "Entretien et r\u00e9parations des biens mobiliers": {
+ "account_number": "6242"
+ },
+ "Maintenance": {
+ "account_number": "6243"
+ },
+ "Charges de d\u00e9mant\u00e8lement et remise en \u00e9tat": {
+ "account_number": "6244"
+ },
+ "Autres entretiens et r\u00e9parations": {
+ "account_number": "6248"
+ },
+ "account_number": "624"
+ },
+ "Primes d\u2019assurance": {
+ "Assurances multirisques": {
+ "account_number": "6251"
+ },
+ "Assurances mat\u00e9riel de transport": {
+ "account_number": "6252"
+ },
+ "Assurances risques d\u2019exploitation": {
+ "account_number": "6253"
+ },
+ "Assurances responsabilit\u00e9 du producteur": {
+ "account_number": "6254"
+ },
+ "Assurances insolvabilit\u00e9 clients": {
+ "account_number": "6255"
+ },
+ "Assurances transport sur ventes": {
+ "account_number": "6257"
+ },
+ "Autres primes d\u2019assurances": {
+ "account_number": "6258"
+ },
+ "account_number": "625"
+ },
+ "\u00c9tudes, recherches et documentation": {
+ "\u00c9tudes et recherches": {
+ "account_number": "6261"
+ },
+ "Documentation g\u00e9n\u00e9rale": {
+ "account_number": "6265"
+ },
+ "Documentation technique": {
+ "account_number": "6266"
+ },
+ "account_number": "626"
+ },
+ "Publicit\u00e9, publications, relations publiques": {
+ "Annonces, insertions": {
+ "account_number": "6271"
+ },
+ "Catalogues, imprim\u00e9s publicitaires": {
+ "account_number": "6272"
+ },
+ "\u00c9chantillons": {
+ "account_number": "6273"
+ },
+ "Foires et expositions": {
+ "account_number": "6274"
+ },
+ "Publications": {
+ "account_number": "6275"
+ },
+ "Cadeaux \u00e0 la client\u00e8le": {
+ "account_number": "6276"
+ },
+ "Frais de colloques, s\u00e9minaires, conf\u00e9rences": {
+ "account_number": "6277"
+ },
+ "Autres charges de publicit\u00e9 et relations publiques": {
+ "account_number": "6278"
+ },
+ "account_number": "627"
+ },
+ "Frais de t\u00e9l\u00e9communications": {
+ "Frais de t\u00e9l\u00e9phone": {
+ "account_number": "6281"
+ },
+ "Frais de t\u00e9lex": {
+ "account_number": "6282"
+ },
+ "Frais de t\u00e9l\u00e9copie": {
+ "account_number": "6283"
+ },
+ "Autres frais de t\u00e9l\u00e9communications": {
+ "account_number": "6288"
+ },
+ "account_number": "628"
+ },
+ "account_number": "62"
+ },
+ "Autres services ext\u00e9rieurs": {
+ "Frais bancaires": {
+ "Frais sur titres (vente, garde)": {
+ "account_number": "6311"
+ },
+ "Frais sur effets": {
+ "account_number": "6312"
+ },
+ "Location de coffres": {
+ "account_number": "6313"
+ },
+ "Commissions d\u2019affacturage": {
+ "account_number": "6314"
+ },
+ "Commissions sur cartes de cr\u00e9dit": {
+ "account_number": "6315"
+ },
+ "Frais d\u2019\u00e9mission d\u2019emprunts": {
+ "account_number": "6316"
+ },
+ "Frais sur instruments monnaie \u00e9lectronique": {
+ "account_number": "6317"
+ },
+ "Autres frais bancaires": {
+ "account_number": "6318"
+ },
+ "account_number": "631"
+ },
+ "R\u00e9mun\u00e9rations d\u2019interm\u00e9diaires et de conseils": {
+ "Commissions et courtages sur ventes": {
+ "account_number": "6322"
+ },
+ "Honoraires des professions r\u00e9glement\u00e9es": {
+ "account_number": "6324"
+ },
+ "Frais d\u2019actes et de contentieux": {
+ "account_number": "6325"
+ },
+ "R\u00e9mun\u00e9rations d\u2019affacturage": {
+ "account_number": "6326"
+ },
+ "R\u00e9mun\u00e9rations des autres prestataires de services": {
+ "account_number": "6327"
+ },
+ "Divers frais": {
+ "account_number": "6328"
+ },
+ "account_number": "632"
+ },
+ "Frais de formation du personnel": {
+ "account_number": "633"
+ },
+ "Redevances pour brevets, licences, logiciels, concessions et droits et valeurs similaires": {
+ "Redevances pour brevets, licences": {
+ "account_number": "6342"
+ },
+ "Redevances pour logiciels": {
+ "account_number": "6343"
+ },
+ "Redevances pour marques": {
+ "account_number": "6344"
+ },
+ "Redevances pour sites internet": {
+ "account_number": "6345"
+ },
+ "Redevances pour concessions, droits et valeurs similaires": {
+ "account_number": "6346"
+ },
+ "account_number": "634"
+ },
+ "Cotisations": {
+ "Cotisations": {
+ "account_number": "6351"
+ },
+ "Concours divers": {
+ "account_number": "6358"
+ },
+ "account_number": "635"
+ },
+ "R\u00e9mun\u00e9rations de personnel ext\u00e9rieur \u00e0 l\u2019entit\u00e9": {
+ "Personnel int\u00e9rimaire": {
+ "account_number": "6371"
+ },
+ "Personnel d\u00e9tach\u00e9 ou pr\u00eat\u00e9 \u00e0 l\u2019entit\u00e9": {
+ "account_number": "6372"
+ },
+ "account_number": "637"
+ },
+ "Autres charges externes": {
+ "Frais de recrutement du personnel": {
+ "account_number": "6381"
+ },
+ "Frais de d\u00e9m\u00e9nagement": {
+ "account_number": "6382"
+ },
+ "R\u00e9ceptions": {
+ "account_number": "6383"
+ },
+ "Missions": {
+ "account_number": "6384"
+ },
+ "Charges de copropri\u00e9t\u00e9": {
+ "account_number": "6385"
+ },
+ "account_number": "638"
+ },
+ "account_number": "63"
+ },
+ "Imp\u00f4ts et taxes": {
+ "Imp\u00f4ts et taxes directs": {
+ "Imp\u00f4ts fonciers et taxes annexes": {
+ "account_number": "6411"
+ },
+ "Patentes, licences et taxes annexes": {
+ "account_number": "6412"
+ },
+ "Taxes sur appointements et salaires": {
+ "account_number": "6413"
+ },
+ "Taxes d\u2019apprentissage": {
+ "account_number": "6414"
+ },
+ "Formation professionnelle continue": {
+ "account_number": "6415"
+ },
+ "Autres imp\u00f4ts et taxes directs": {
+ "account_number": "6418"
+ },
+ "account_number": "641"
+ },
+ "Imp\u00f4ts et taxes indirects": {
+ "account_number": "645"
+ },
+ "Droits d\u2019enregistrement": {
+ "Droits de mutation": {
+ "account_number": "6461"
+ },
+ "Droits de timbre": {
+ "account_number": "6462"
+ },
+ "Taxes sur les v\u00e9hicules de soci\u00e9t\u00e9": {
+ "account_number": "6463"
+ },
+ "Vignettes": {
+ "account_number": "6464"
+ },
+ "Autres droits": {
+ "account_number": "6468"
+ },
+ "account_number": "646"
+ },
+ "P\u00e9nalit\u00e9s, amendes fiscales": {
+ "P\u00e9nalit\u00e9s d\u2019assiette, imp\u00f4ts directs": {
+ "account_number": "6471"
+ },
+ "P\u00e9nalit\u00e9s d\u2019assiette, imp\u00f4ts indirects": {
+ "account_number": "6472"
+ },
+ "P\u00e9nalit\u00e9s de recouvrement, imp\u00f4ts directs": {
+ "account_number": "6473"
+ },
+ "P\u00e9nalit\u00e9s de recouvrement, imp\u00f4ts indirects": {
+ "account_number": "6474"
+ },
+ "Autres p\u00e9nalit\u00e9s et amendes fiscales": {
+ "account_number": "6478"
+ },
+ "account_number": "647"
+ },
+ "Autres imp\u00f4ts et taxes": {
+ "account_number": "648"
+ },
+ "account_number": "64"
+ },
+ "Autres charges": {
+ "Pertes sur cr\u00e9ances clients et autres d\u00e9biteurs": {
+ "Clients": {
+ "account_number": "6511"
+ },
+ "Autres d\u00e9biteurs": {
+ "account_number": "6515"
+ },
+ "account_number": "651"
+ },
+ "Quote-part de r\u00e9sultat sur op\u00e9rations faites en commun": {
+ "Quote-part transf\u00e9r\u00e9e de b\u00e9n\u00e9fices (comptabilit\u00e9 du g\u00e9rant)": {
+ "account_number": "6521"
+ },
+ "Pertes imput\u00e9es par transfert (comptabilit\u00e9 des associ\u00e9s non g\u00e9rants)": {
+ "account_number": "6525"
+ },
+ "account_number": "652"
+ },
+ "Valeurs comptables des cessions courantes d\u2019immobilisations": {
+ "Immobilisations incorporelles": {
+ "account_number": "6541"
+ },
+ "Immobilisations corporelles": {
+ "account_number": "6542"
+ },
+ "account_number": "654"
+ },
+ "Perte de change sur cr\u00e9ances et dettes commerciale": {
+ "account_number": "656"
+ },
+ "P\u00e9nalit\u00e9s et amendes p\u00e9nales": {
+ "account_number": "657"
+ },
+ "Charges diverses": {
+ "Indemnit\u00e9s de fonction et autres r\u00e9mun\u00e9rations d\u2019administrateurs": {
+ "account_number": "6581"
+ },
+ "Dons": {
+ "account_number": "6582"
+ },
+ "M\u00e9c\u00e9nat": {
+ "account_number": "6583"
+ },
+ "Autres charges diverses": {
+ "account_number": "6588"
+ },
+ "account_number": "658"
+ },
+ "Charges pour d\u00e9pr\u00e9ciations et provisions pour risques \u00e0 court terme d\u2019exploitation": {
+ "Sur risques \u00e0 court terme": {
+ "account_number": "6591"
+ },
+ "Sur stocks": {
+ "account_number": "6593"
+ },
+ "Sur cr\u00e9ances": {
+ "account_number": "6594"
+ },
+ "Autres charges pour d\u00e9pr\u00e9ciations et provisions pour risques \u00e0 court terme": {
+ "account_number": "6598"
+ },
+ "account_number": "659"
+ },
+ "account_number": "65"
+ },
+ "Charges de personnel": {
+ "R\u00e9mun\u00e9rations directes vers\u00e9es au personnel national": {
+ "Appointements salaires et commissions": {
+ "account_number": "6611"
+ },
+ "Primes et gratifications": {
+ "account_number": "6612"
+ },
+ "Cong\u00e9s pay\u00e9s": {
+ "account_number": "6613"
+ },
+ "Indemnit\u00e9s de pr\u00e9avis, de licenciement et de recherche d\u2019embauche": {
+ "account_number": "6614"
+ },
+ "Indemnit\u00e9s de maladie vers\u00e9es aux travailleurs": {
+ "account_number": "6615"
+ },
+ "Suppl\u00e9ment familial": {
+ "account_number": "6616"
+ },
+ "Avantages en nature": {
+ "account_number": "6617"
+ },
+ "Autres r\u00e9mun\u00e9rations directes": {
+ "account_number": "6618"
+ },
+ "account_number": "661"
+ },
+ "R\u00e9mun\u00e9rations directes vers\u00e9es au personnel non national": {
+ "Appointements salaires et commissions": {
+ "account_number": "6621"
+ },
+ "Primes et gratifications": {
+ "account_number": "6622"
+ },
+ "Cong\u00e9s pay\u00e9s": {
+ "account_number": "6623"
+ },
+ "Indemnit\u00e9s de pr\u00e9avis, de licenciement et de recherche d\u2019embauche": {
+ "account_number": "6624"
+ },
+ "Indemnit\u00e9s de maladie vers\u00e9es aux travailleurs": {
+ "account_number": "6625"
+ },
+ "Suppl\u00e9ment familial": {
+ "account_number": "6626"
+ },
+ "Avantages en nature": {
+ "account_number": "6627"
+ },
+ "Autres r\u00e9mun\u00e9rations directes": {
+ "account_number": "6628"
+ },
+ "account_number": "662"
+ },
+ "Indemnit\u00e9s forfaitaires vers\u00e9es au personnel": {
+ "Indemnit\u00e9s de logement": {
+ "account_number": "6631"
+ },
+ "Indemnit\u00e9s de repr\u00e9sentation": {
+ "account_number": "6632"
+ },
+ "Indemnit\u00e9s d\u2019expatriation": {
+ "account_number": "6633"
+ },
+ "Indemnit\u00e9s de transport": {
+ "account_number": "6634"
+ },
+ "Autres indemnit\u00e9s et avantages divers": {
+ "account_number": "6638"
+ },
+ "account_number": "663"
+ },
+ "Charges sociales": {
+ "Charges sociales sur r\u00e9mun\u00e9ration du personnel national": {
+ "account_number": "6641"
+ },
+ "Charges sociales sur r\u00e9mun\u00e9ration du personnel non national": {
+ "account_number": "6642"
+ },
+ "account_number": "664"
+ },
+ "R\u00e9mun\u00e9rations et charges sociales de l\u2019exploitant individuel": {
+ "R\u00e9mun\u00e9ration du travail de l\u2019exploitant": {
+ "account_number": "6661"
+ },
+ "Charges sociales": {
+ "account_number": "6662"
+ },
+ "account_number": "666"
+ },
+ "R\u00e9mun\u00e9ration transf\u00e9r\u00e9e de personnel ext\u00e9rieur": {
+ "Personnel int\u00e9rimaire": {
+ "account_number": "6671"
+ },
+ "Personnel d\u00e9tach\u00e9 ou pr\u00eat\u00e9 \u00e0 l\u2019entit\u00e9": {
+ "account_number": "6672"
+ },
+ "account_number": "667"
+ },
+ "Autres charges sociales": {
+ "Versements aux syndicats et comit\u00e9s d\u2019entreprise, d\u2019\u00e9tablissement": {
+ "account_number": "6681"
+ },
+ "Versements aux comit\u00e9s d\u2019hygi\u00e8ne et de s\u00e9curit\u00e9": {
+ "account_number": "6682"
+ },
+ "Versements et contributions aux autres \u0153uvres sociales": {
+ "account_number": "6683"
+ },
+ "M\u00e9decine du travail et pharmacie": {
+ "account_number": "6684"
+ },
+ "Assurances et organismes de sant\u00e9": {
+ "account_number": "6685"
+ },
+ "Assurances retraite et fonds de pension": {
+ "account_number": "6686"
+ },
+ "Majorations et p\u00e9nalit\u00e9s sociales": {
+ "account_number": "6687"
+ },
+ "Charges sociales diverses": {
+ "account_number": "6688"
+ },
+ "account_number": "668"
+ },
+ "account_number": "66"
+ },
+ "Frais financiers et charges assimil\u00e9es": {
+ "Int\u00e9r\u00eats des emprunts": {
+ "Emprunts obligataires": {
+ "account_number": "6711"
+ },
+ "Emprunts aupr\u00e8s des \u00e9tablissements de cr\u00e9dit": {
+ "account_number": "6712"
+ },
+ "Dettes li\u00e9es \u00e0 des participations": {
+ "account_number": "6713"
+ },
+ "Primes de remboursement des obligations": {
+ "account_number": "6714"
+ },
+ "account_number": "671"
+ },
+ "Int\u00e9r\u00eats dans loyers de location acquisition": {
+ "Int\u00e9r\u00eats dans loyers de location acquisition / cr\u00e9dit-bail immobilier": {
+ "account_number": "6722"
+ },
+ "Int\u00e9r\u00eats dans loyers de location acquisition / cr\u00e9dit-bail mobilier": {
+ "account_number": "6723"
+ },
+ "Int\u00e9r\u00eats dans loyers de location acquisition / location-vente": {
+ "account_number": "6724"
+ },
+ "Int\u00e9r\u00eats dans loyers des autres locations acquisition": {
+ "account_number": "6728"
+ },
+ "account_number": "672"
+ },
+ "Escomptes accord\u00e9s": {
+ "account_number": "673"
+ },
+ "Autres int\u00e9r\u00eats": {
+ "Avances re\u00e7ues et d\u00e9p\u00f4ts cr\u00e9diteurs": {
+ "account_number": "6741"
+ },
+ "Comptes courants bloqu\u00e9s": {
+ "account_number": "6742"
+ },
+ "Int\u00e9r\u00eats sur obligations cautionn\u00e9es": {
+ "account_number": "6743"
+ },
+ "Int\u00e9r\u00eats sur dettes commerciales": {
+ "account_number": "6744"
+ },
+ "Int\u00e9r\u00eats bancaires et sur op\u00e9rations de financement (escompte...)": {
+ "account_number": "6745"
+ },
+ "Int\u00e9r\u00eats sur dettes diverses": {
+ "account_number": "6748"
+ },
+ "account_number": "674"
+ },
+ "Escomptes des effets de commerce": {
+ "account_number": "675"
+ },
+ "Pertes de change financi\u00e8res": {
+ "account_number": "676"
+ },
+ "Pertes sur titres de placement": {
+ "Pertes sur cessions de titres de placement": {
+ "account_number": "6771"
+ },
+ "Mali provenant d\u2019attribution gratuite d\u2019actions au personnel salari\u00e9 et aux dirigeants": {
+ "account_number": "6772"
+ },
+ "account_number": "677"
+ },
+ "Pertes et charges sur risques financiers": {
+ "Sur rentes viag\u00e8res": {
+ "account_number": "6781"
+ },
+ "Sur op\u00e9rations financi\u00e8res": {
+ "account_number": "6782"
+ },
+ "Sur instruments de tr\u00e9sorerie": {
+ "account_number": "6784"
+ },
+ "account_number": "678"
+ },
+ "Charges pour d\u00e9pr\u00e9ciations et provisions pour risques \u00e0 court terme financi\u00e8res": {
+ "Sur risques financiers": {
+ "account_number": "6791"
+ },
+ "Sur titres de placement": {
+ "account_number": "6795"
+ },
+ "Autres charges pour d\u00e9pr\u00e9ciations et provisions pour risques \u00e0 court terme financi\u00e8res": {
+ "account_number": "6798"
+ },
+ "account_number": "679"
+ },
+ "account_number": "67"
+ },
+ "Dotations aux amortissements": {
+ "Dotations aux amortissements d\u2019exploitation": {
+ "Dotations aux amortissements des immobilisations incorporelles": {
+ "account_number": "6812"
+ },
+ "Dotations aux amortissements des immobilisations corporelles": {
+ "account_number": "6813"
+ },
+ "account_number": "681"
+ },
+ "account_number": "68"
+ },
+ "Dotations aux provisions et aux d\u00e9pr\u00e9ciations": {
+ "Dotations aux provisions et aux d\u00e9pr\u00e9ciations d\u2019exploitation": {
+ "Dotations aux provisions pour risques et charges": {
+ "account_number": "6911"
+ },
+ "Dotations aux d\u00e9pr\u00e9ciations des immobilisations incorporelles": {
+ "account_number": "6913"
+ },
+ "Dotations aux d\u00e9pr\u00e9ciations des immobilisations corporelles": {
+ "account_number": "6914"
+ },
+ "account_number": "691"
+ },
+ "Dotations aux provisions et aux d\u00e9pr\u00e9ciations financi\u00e8res": {
+ "Dotations aux provisions pour risques et charges": {
+ "account_number": "6971"
+ },
+ "Dotations aux d\u00e9pr\u00e9ciations des immobilisations financi\u00e8res": {
+ "account_number": "6972"
+ },
+ "account_number": "697"
+ },
+ "account_number": "69"
+ },
+ "root_type": "Expense",
+ "account_number": "6"
+ },
+ "Comptes de produits des activit\u00e9s ordinaires": {
+ "Ventes": {
+ "Ventes de marchandises": {
+ "Dans la R\u00e9gion": {
+ "account_number": "7011"
+ },
+ "Hors R\u00e9gion": {
+ "account_number": "7012"
+ },
+ "Aux entit\u00e9s du groupe dans la R\u00e9gion": {
+ "account_number": "7013"
+ },
+ "Aux entit\u00e9s du groupe hors R\u00e9gion": {
+ "account_number": "7014"
+ },
+ "Sur internet": {
+ "account_number": "7015"
+ },
+ "Rabais, remises, ristournes accord\u00e9s (non ventil\u00e9s)": {
+ "account_number": "7019"
+ },
+ "account_number": "701"
+ },
+ "Ventes de produits finis": {
+ "Dans la R\u00e9gion": {
+ "account_number": "7021"
+ },
+ "Hors R\u00e9gion": {
+ "account_number": "7022"
+ },
+ "Aux entit\u00e9s du groupe dans la R\u00e9gion": {
+ "account_number": "7023"
+ },
+ "Aux entit\u00e9s du groupe hors R\u00e9gion": {
+ "account_number": "7024"
+ },
+ "Sur internet": {
+ "account_number": "7025"
+ },
+ "Rabais, remises, ristournes accord\u00e9s (non ventil\u00e9s)": {
+ "account_number": "7029"
+ },
+ "account_number": "702"
+ },
+ "Ventes de produits interm\u00e9diaires": {
+ "Dans la R\u00e9gion": {
+ "account_number": "7031"
+ },
+ "Hors R\u00e9gion": {
+ "account_number": "7032"
+ },
+ "Aux entit\u00e9s du groupe dans la R\u00e9gion": {
+ "account_number": "7033"
+ },
+ "Aux entit\u00e9s du groupe hors R\u00e9gion": {
+ "account_number": "7034"
+ },
+ "Sur internet": {
+ "account_number": "7035"
+ },
+ "Rabais, remises, ristournes accord\u00e9s (non ventil\u00e9s)": {
+ "account_number": "7039"
+ },
+ "account_number": "703"
+ },
+ "Ventes de produits r\u00e9siduels": {
+ "Dans la R\u00e9gion": {
+ "account_number": "7041"
+ },
+ "Hors R\u00e9gion": {
+ "account_number": "7042"
+ },
+ "Aux entit\u00e9s du groupe dans la R\u00e9gion": {
+ "account_number": "7043"
+ },
+ "Aux entit\u00e9s du groupe hors R\u00e9gion": {
+ "account_number": "7044"
+ },
+ "Sur internet": {
+ "account_number": "7045"
+ },
+ "Rabais, remises, ristournes accord\u00e9s (non ventil\u00e9s)": {
+ "account_number": "7049"
+ },
+ "account_number": "704"
+ },
+ "Travaux factur\u00e9s": {
+ "Dans la R\u00e9gion": {
+ "account_number": "7051"
+ },
+ "Hors R\u00e9gion": {
+ "account_number": "7052"
+ },
+ "Aux entit\u00e9s du groupe dans la R\u00e9gion": {
+ "account_number": "7053"
+ },
+ "Aux entit\u00e9s du groupe hors R\u00e9gion": {
+ "account_number": "7054"
+ },
+ "Sur internet": {
+ "account_number": "7055"
+ },
+ "Rabais, remises, ristournes accord\u00e9s (non ventil\u00e9s)": {
+ "account_number": "7059"
+ },
+ "account_number": "705"
+ },
+ "Services vendus": {
+ "Dans la R\u00e9gion": {
+ "account_number": "7061"
+ },
+ "Hors R\u00e9gion": {
+ "account_number": "7062"
+ },
+ "Aux entit\u00e9s du groupe dans la R\u00e9gion": {
+ "account_number": "7063"
+ },
+ "Aux entit\u00e9s du groupe hors R\u00e9gion": {
+ "account_number": "7064"
+ },
+ "Sur internet": {
+ "account_number": "7065"
+ },
+ "Rabais, remises, ristournes accord\u00e9s (non ventil\u00e9s)": {
+ "account_number": "7069"
+ },
+ "account_number": "706"
+ },
+ "Produits accessoires": {
+ "Ports, emballages perdus et autres frais factur\u00e9s": {
+ "account_number": "7071"
+ },
+ "Commissions et courtages": {
+ "account_number": "7072"
+ },
+ "Locations": {
+ "account_number": "7073"
+ },
+ "Bonis sur reprises et cessions d\u2019emballages": {
+ "account_number": "7074"
+ },
+ "Mise \u00e0 disposition de personnel": {
+ "account_number": "7075"
+ },
+ "Redevances pour brevets, logiciels, marques et droits similaires": {
+ "account_number": "7076"
+ },
+ "Services exploit\u00e9s dans l\u2019int\u00e9r\u00eat du personnel": {
+ "account_number": "7077"
+ },
+ "Autres produits accessoires": {
+ "account_number": "7078"
+ },
+ "account_number": "707"
+ },
+ "account_number": "70"
+ },
+ "Subventions d\u2019exploitation": {
+ "Sur produits \u00e0 l\u2019exportation": {
+ "account_number": "711"
+ },
+ "Sur produits \u00e0 l\u2019importation": {
+ "account_number": "712"
+ },
+ "Sur produits de p\u00e9r\u00e9quation": {
+ "account_number": "713"
+ },
+ "Indemnit\u00e9s et subventions d\u2019exploitation (entit\u00e9 agricole)": {
+ "account_number": "714"
+ },
+ "Autres subventions d\u2019exploitation": {
+ "Vers\u00e9es par l\u2019\u00c9tat et les collectivit\u00e9s publiques": {
+ "account_number": "7181"
+ },
+ "Vers\u00e9es par les organismes internationaux": {
+ "account_number": "7182"
+ },
+ "Vers\u00e9es par des tiers": {
+ "account_number": "7183"
+ },
+ "account_number": "718"
+ },
+ "account_number": "71"
+ },
+ "Production immobilis\u00e9e": {
+ "Immobilisations incorporelles": {
+ "account_number": "721"
+ },
+ "Immobilisations corporelles": {
+ "Immobilisations corporelles (hors actifs biologiques)": {
+ "account_number": "7221"
+ },
+ "Immobilisations corporelles (actifs biologiques)": {
+ "account_number": "7222"
+ },
+ "account_number": "722"
+ },
+ "Production auto-consomm\u00e9e": {
+ "account_number": "724"
+ },
+ "Immobilisations financi\u00e8res": {
+ "account_number": "726"
+ },
+ "account_number": "72"
+ },
+ "Variations des stocks de biens et de services produits": {
+ "Variations des stocks de produits en cours": {
+ "Produits en cours": {
+ "account_number": "7341"
+ },
+ "Travaux en cours": {
+ "account_number": "7342"
+ },
+ "account_number": "734"
+ },
+ "Variations des en-cours de services": {
+ "\u00c9tudes en cours": {
+ "account_number": "7351"
+ },
+ "Prestations de services en cours": {
+ "account_number": "7352"
+ },
+ "account_number": "735"
+ },
+ "Variations des stocks de produits finis": {
+ "account_number": "736"
+ },
+ "Variations des stocks de produits interm\u00e9diaires et r\u00e9siduels": {
+ "Produits interm\u00e9diaires": {
+ "account_number": "7371"
+ },
+ "Produits r\u00e9siduels": {
+ "account_number": "7372"
+ },
+ "account_number": "737"
+ },
+ "account_number": "73"
+ },
+ "Autres produits": {
+ "Profits sur cr\u00e9ances clients et autres d\u00e9biteurs": {
+ "account_number": "751"
+ },
+ "Quote-part de r\u00e9sultat sur op\u00e9rations faites en commun": {
+ "Quote-part transf\u00e9r\u00e9e de pertes (comptabilit\u00e9 du g\u00e9rant)": {
+ "account_number": "7521"
+ },
+ "B\u00e9n\u00e9fices attribu\u00e9s par transfert (comptabilit\u00e9 des associ\u00e9s non g\u00e9rants)": {
+ "account_number": "7525"
+ },
+ "account_number": "752"
+ },
+ "Produits des cessions courantes d\u2019immobilisations": {
+ "Immobilisations incorporelles": {
+ "account_number": "7541"
+ },
+ "Immobilisations corporelles": {
+ "account_number": "7542"
+ },
+ "account_number": "754"
+ },
+ "Gains de change sur cr\u00e9ances et dettes commerciales": {
+ "account_number": "756"
+ },
+ "Produits divers": {
+ "Indemnit\u00e9s de fonction et autres r\u00e9mun\u00e9rations d\u2019administrateurs": {
+ "account_number": "7581"
+ },
+ "Indemnit\u00e9s d\u2019assurances re\u00e7ues": {
+ "account_number": "7582"
+ },
+ "Autres produits divers": {
+ "account_number": "7588"
+ },
+ "account_number": "758"
+ },
+ "Reprises de charges pour d\u00e9pr\u00e9ciations et provisions pour risques \u00e0 court terme d\u2019exploitation": {
+ "Sur risques \u00e0 court terme": {
+ "account_number": "7591"
+ },
+ "Sur stocks": {
+ "account_number": "7593"
+ },
+ "Sur cr\u00e9ances": {
+ "account_number": "7594"
+ },
+ "Sur autres charges pour d\u00e9pr\u00e9ciations et provisions pour risques \u00e0 court terme d\u2019exploitation": {
+ "account_number": "7598"
+ },
+ "account_number": "759"
+ },
+ "account_number": "75"
+ },
+ "Revenus financiers et produits assimil\u00e9s": {
+ "Int\u00e9r\u00eats de pr\u00eats et cr\u00e9ances diverses": {
+ "Int\u00e9r\u00eats de pr\u00eats": {
+ "account_number": "7712"
+ },
+ "Int\u00e9r\u00eats sur cr\u00e9ances diverses": {
+ "account_number": "7713"
+ },
+ "account_number": "771"
+ },
+ "Revenus de participations et autres titres immobilis\u00e9s": {
+ "Revenus des titres de participation": {
+ "account_number": "7721"
+ },
+ "Revenus autres titres immobilis\u00e9s": {
+ "account_number": "7722"
+ },
+ "account_number": "772"
+ },
+ "Escomptes obtenus": {
+ "account_number": "773"
+ },
+ "Revenus de placement": {
+ "Revenus des obligations": {
+ "account_number": "7745"
+ },
+ "Revenus des titres de placement": {
+ "account_number": "7746"
+ },
+ "account_number": "774"
+ },
+ "Int\u00e9r\u00eats dans loyers de location acquisition": {
+ "account_number": "775"
+ },
+ "Gains de change financiers": {
+ "account_number": "776"
+ },
+ "Gains sur cessions de titres de placement": {
+ "account_number": "777"
+ },
+ "Gains sur risques financiers": {
+ "Sur rentes viag\u00e8res": {
+ "account_number": "7781"
+ },
+ "Sur op\u00e9rations financi\u00e8res": {
+ "account_number": "7782"
+ },
+ "Sur instruments de tr\u00e9sorerie": {
+ "account_number": "7784"
+ },
+ "account_number": "778"
+ },
+ "Reprises de charges pour d\u00e9pr\u00e9ciations et provisions \u00e0 court terme financi\u00e8res": {
+ "Sur risques financiers": {
+ "account_number": "7791"
+ },
+ "Sur titres de placement": {
+ "account_number": "7795"
+ },
+ "Sur autres charges pour d\u00e9pr\u00e9ciations et provisions pour risques \u00e0 court terme financi\u00e8res": {
+ "account_number": "7798"
+ },
+ "account_number": "779"
+ },
+ "account_number": "77"
+ },
+ "Transferts de charges": {
+ "Transferts de charges d\u2019exploitation": {
+ "account_number": "781"
+ },
+ "Transferts de charges financi\u00e8res": {
+ "account_number": "787"
+ },
+ "account_number": "78"
+ },
+ "Reprises de provisions, de d\u00e9pr\u00e9ciations et autres": {
+ "Reprises de provisions et d\u00e9pr\u00e9ciations d\u2019exploitation": {
+ "Pour risques et charges": {
+ "account_number": "7911"
+ },
+ "Des immobilisations incorporelles": {
+ "account_number": "7913"
+ },
+ "Des immobilisations corporelles": {
+ "account_number": "7914"
+ },
+ "account_number": "791"
+ },
+ "Reprises de provisions et d\u00e9pr\u00e9ciations financi\u00e8res": {
+ "Pour risques et charges": {
+ "account_number": "7971"
+ },
+ "Des immobilisations financi\u00e8res": {
+ "account_number": "7972"
+ },
+ "account_number": "797"
+ },
+ "Reprises d\u2019amortissements": {
+ "account_number": "798"
+ },
+ "Reprises de subventions d\u2019investissement": {
+ "account_number": "799"
+ },
+ "account_number": "79"
+ },
+ "root_type": "Income",
+ "account_number": "7"
+ },
+ "8-Comptes des autres charges et des autres produits (CHARGES)": {
+ "Valeurs comptables des cessions d\u2019immobilisations": {
+ "Immobilisations incorporelles": {
+ "account_number": "811"
+ },
+ "Immobilisations corporelles": {
+ "account_number": "812"
+ },
+ "Immobilisations financi\u00e8res": {
+ "account_number": "816"
+ },
+ "account_number": "81"
+ },
+ "Charges hors activit\u00e9s ordinaires": {
+ "Charges HAO constat\u00e9es": {
+ "account_number": "831"
+ },
+ "Charges li\u00e9es aux op\u00e9rations de restructuration": {
+ "account_number": "833"
+ },
+ "Pertes sur cr\u00e9ances HAO": {
+ "account_number": "834"
+ },
+ "Dons et lib\u00e9ralit\u00e9s accord\u00e9s": {
+ "account_number": "835"
+ },
+ "Abandons de cr\u00e9ances consentis": {
+ "account_number": "836"
+ },
+ "Charges li\u00e9es aux op\u00e9rations de liquidation": {
+ "account_number": "837"
+ },
+ "Charges pour d\u00e9pr\u00e9ciations et provisions pour risques \u00e0 court terme HAO": {
+ "account_number": "839"
+ },
+ "account_number": "83"
+ },
+ "Dotations hors activit\u00e9s ordinaires": {
+ "Dotations aux provisions r\u00e9glement\u00e9es": {
+ "account_number": "851"
+ },
+ "Dotations aux amortissements HAO": {
+ "account_number": "852"
+ },
+ "Dotations aux d\u00e9pr\u00e9ciations HAO": {
+ "account_number": "853"
+ },
+ "Dotations aux provisions pour risques et charges HAO": {
+ "account_number": "854"
+ },
+ "Autres dotations HAO": {
+ "account_number": "858"
+ },
+ "account_number": "85"
+ },
+ "Participation des travailleurs": {
+ "Participation l\u00e9gale aux b\u00e9n\u00e9fices": {
+ "account_number": "871"
+ },
+ "Participation contractuelle aux b\u00e9n\u00e9fices": {
+ "account_number": "874"
+ },
+ "Autres participations": {
+ "account_number": "878"
+ },
+ "account_number": "87"
+ },
+ "Imp\u00f4ts sur le r\u00e9sultat": {
+ "Imp\u00f4ts sur les b\u00e9n\u00e9fices de l\u2019exercice": {
+ "Activit\u00e9s exerc\u00e9es dans l\u2019\u00c9tat": {
+ "account_number": "8911"
+ },
+ "Activit\u00e9s exerc\u00e9es dans les autres \u00c9tats de la R\u00e9gion": {
+ "account_number": "8912"
+ },
+ "Activit\u00e9s exerc\u00e9es hors R\u00e9gion": {
+ "account_number": "8913"
+ },
+ "account_number": "891"
+ },
+ "Rappel d\u2019imp\u00f4ts sur r\u00e9sultats ant\u00e9rieurs": {
+ "account_number": "892"
+ },
+ "Imp\u00f4t minimum forfaitaire IMF": {
+ "account_number": "895"
+ },
+ "D\u00e9gr\u00e8vements et annulations d\u2019imp\u00f4ts sur r\u00e9sultats ant\u00e9rieurs": {
+ "D\u00e9gr\u00e8vements": {
+ "account_number": "8991"
+ },
+ "Annulations pour pertes r\u00e9troactives": {
+ "account_number": "8994"
+ },
+ "account_number": "899"
+ },
+ "account_number": "89"
+ },
+ "root_type": "Expense"
+ },
+ "8-Comptes des autres charges et des autres produits (PRODUITS)": {
+ "Produits des cessions d\u2019immobilisations": {
+ "Immobilisations incorporelles": {
+ "account_number": "821"
+ },
+ "Immobilisations corporelles": {
+ "account_number": "822"
+ },
+ "Immobilisations financi\u00e8res": {
+ "account_number": "826"
+ },
+ "account_number": "82"
+ },
+ "Produits hors activit\u00e9s ordinaires": {
+ "Produits HAO constat\u00e9s": {
+ "account_number": "841"
+ },
+ "Produits li\u00e9s aux op\u00e9rations de restructuration": {
+ "account_number": "843"
+ },
+ "Indemnit\u00e9s et subventions HAO (entit\u00e9 agricole)": {
+ "account_number": "844"
+ },
+ "Dons et lib\u00e9ralit\u00e9s obtenus": {
+ "account_number": "845"
+ },
+ "Abandons de cr\u00e9ances obtenus": {
+ "account_number": "846"
+ },
+ "Produits li\u00e9s aux op\u00e9rations de liquidation": {
+ "account_number": "847"
+ },
+ "Transferts de charges HAO": {
+ "account_number": "848"
+ },
+ "Reprises de charges pour d\u00e9pr\u00e9ciations et provisions pour risques \u00e0 court terme HAO": {
+ "account_number": "849"
+ },
+ "account_number": "84"
+ },
+ "Reprises de charges, provisions et d\u00e9pr\u00e9ciations HAO": {
+ "Reprises de provisions r\u00e9glement\u00e9es": {
+ "account_number": "861"
+ },
+ "Reprises d\u2019amortissements HAO": {
+ "account_number": "862"
+ },
+ "Reprises de d\u00e9pr\u00e9ciations HAO": {
+ "account_number": "863"
+ },
+ "Reprises de provisions pour risques et charges HAO": {
+ "account_number": "864"
+ },
+ "Autres reprises HAO": {
+ "account_number": "868"
+ },
+ "account_number": "86"
+ },
+ "Subventions d\u2019\u00e9quilibre": {
+ "\u00c9tat": {
+ "account_number": "881"
+ },
+ "Collectivit\u00e9s publiques": {
+ "account_number": "884"
+ },
+ "Groupe": {
+ "account_number": "886"
+ },
+ "Autres": {
+ "account_number": "888"
+ },
+ "account_number": "88"
+ },
+ "root_type": "Income"
+ }
+ }
+}
\ No newline at end of file
diff --git a/erpnext/accounts/doctype/account/chart_of_accounts/verified/cf_plan_comptable.json b/erpnext/accounts/doctype/account/chart_of_accounts/verified/cf_plan_comptable.json
new file mode 100644
index 00000000000..4871d5387af
--- /dev/null
+++ b/erpnext/accounts/doctype/account/chart_of_accounts/verified/cf_plan_comptable.json
@@ -0,0 +1,1919 @@
+{
+ "country_code": "cf",
+ "name": "Syscohada - Plan Comptable",
+ "tree": {
+ "1-Comptes de ressources durables": {
+ "10-Capital": {
+ "101-Capital social": {
+ "1011-Capital souscrit, non appel\u00e9": {},
+ "1012-Capital souscrit, appel\u00e9, non vers\u00e9": {},
+ "1013-Capital souscrit, appel\u00e9, vers\u00e9, non amorti": {},
+ "1014-Capital souscrit, appel\u00e9, vers\u00e9, amorti": {},
+ "1018-Capital souscrit soumis \u00e0 des conditions particuli\u00e8res": {}
+ },
+ "102-Capital par dotation": {
+ "1021-Dotation initiale": {},
+ "1022-Dotations compl\u00e9mentaires": {},
+ "1028-Autres dotations": {}
+ },
+ "103-Capital personnel": {},
+ "104-Compte de l\u2019exploitant": {
+ "1041-Apports temporaires": {},
+ "1042-Op\u00e9rations courantes": {},
+ "1043-R\u00e9mun\u00e9rations, imp\u00f4ts et autres charges personnelles": {},
+ "1047-Pr\u00e9l\u00e8vements d\u2019autoconsommation": {},
+ "1048-Autres pr\u00e9l\u00e8vements": {}
+ },
+ "105-Primes li\u00e9es au capital social": {
+ "1051-Primes d\u2019\u00e9mission": {},
+ "1052-Primes d\u2019apport": {},
+ "1053-Primes de fusion": {},
+ "1054-Primes de conversion": {},
+ "1058-Autres primes": {}
+ },
+ "106-\u00c9carts de r\u00e9\u00e9valuation": {
+ "1061-\u00c9carts de r\u00e9\u00e9valuation l\u00e9gale": {},
+ "1062-\u00c9carts de r\u00e9\u00e9valuation libre": {}
+ },
+ "109-Apporteurs, capital souscrit, non appel\u00e9": {}
+ },
+ "11-R\u00e9serves": {
+ "111-R\u00e9serve l\u00e9gale": {},
+ "112-R\u00e9serves statutaires ou contractuelles": {},
+ "113-R\u00e9serves r\u00e9glement\u00e9es": {
+ "1131-R\u00e9serves de plus-values nettes \u00e0 long terme": {},
+ "1132-R\u00e9serves d\u2019attribution gratuite d\u2019actions au personnel salari\u00e9 et aux dirigeants": {},
+ "1133-R\u00e9serves cons\u00e9cutives \u00e0 l\u2019octroi de subventions d\u2019investissement": {},
+ "1134-R\u00e9serves des valeurs mobili\u00e8res donnant acc\u00e8s au capital": {},
+ "1135-Autres r\u00e9serves r\u00e9glement\u00e9es": {}
+ },
+ "118-Autres r\u00e9serves": {
+ "1181-R\u00e9serves facultatives": {},
+ "1188-R\u00e9serves diverses": {}
+ }
+ },
+ "12-Report \u00e0 nouveau": {
+ "121-Report \u00e0 nouveau cr\u00e9diteur": {},
+ "129-Report \u00e0 nouveau d\u00e9biteur": {
+ "1291-Perte nette \u00e0 reporter": {},
+ "1292-Perte Amortissements r\u00e9put\u00e9s diff\u00e9r\u00e9s": {}
+ }
+ },
+ "13-R\u00e9sultat net de l\u2019exercice": {
+ "130-R\u00e9sultat en instance d\u2019affectation": {
+ "1301-R\u00e9sultat en instance d\u2019affectation : b\u00e9n\u00e9fice": {},
+ "1309-R\u00e9sultat en instance d\u2019affectation : perte": {}
+ },
+ "131-R\u00e9sultat net : b\u00e9n\u00e9fice": {},
+ "132-Marge commerciale (MC)": {},
+ "133-Valeur ajout\u00e9e (VA)": {},
+ "134-Exc\u00e9dent brut d\u2019exploitation (EBE)": {},
+ "135-R\u00e9sultat d\u2019exploitation (RE)": {},
+ "136-R\u00e9sultat financier (RF)": {},
+ "137-R\u00e9sultat des activit\u00e9s ordinaires (RAO)": {},
+ "138-R\u00e9sultat hors activit\u00e9s ordinaires (RHAO)": {
+ "1381-R\u00e9sultat de fusion": {},
+ "1382-R\u00e9sultat d\u2019apport partiel d\u2019actif": {},
+ "1383-R\u00e9sultat de scission": {},
+ "1384-R\u00e9sultat de liquidation": {}
+ },
+ "139-R\u00e9sultat net : perte": {}
+ },
+ "14-Subventions d\u2019investissement": {
+ "141-Subventions d\u2019\u00e9quipement": {
+ "1411-\u00c9tat": {},
+ "1412-R\u00e9gions": {},
+ "1413-D\u00e9partements": {},
+ "1414-Communes et collectivit\u00e9s publiques d\u00e9centralis\u00e9es": {},
+ "1415-Entit\u00e9s publiques ou mixtes": {},
+ "1416-Entit\u00e9s et organismes priv\u00e9s": {},
+ "1417-Organismes internationaux": {},
+ "1418-Autres": {}
+ },
+ "148-Autres subventions d\u2019investissement": {}
+ },
+ "15-Provisions r\u00e9glement\u00e9es et fonds assimil\u00e9s": {
+ "151-Amortissements d\u00e9rogatoires": {},
+ "152-Plus-values de cession \u00e0 r\u00e9investir": {},
+ "153-Fonds r\u00e9glement\u00e9s": {
+ "1531-Fonds National": {},
+ "1532-Pr\u00e9l\u00e8vement pour le Budget": {}
+ },
+ "154-Provisions sp\u00e9ciales de r\u00e9\u00e9valuation": {},
+ "155-Provisions r\u00e9glement\u00e9es relatives aux immobilisations": {
+ "1551-Reconstitution des gisements miniers et p\u00e9troliers": {}
+ },
+ "156-Provisions r\u00e9glement\u00e9es relatives aux stocks": {
+ "1561-Hausse de prix": {},
+ "1562-Fluctuation des cours": {}
+ },
+ "157-Provisions pour investissement": {},
+ "158-Autres provisions et fonds r\u00e9glement\u00e9s": {}
+ },
+ "16-Emprunts et dettes assimil\u00e9es": {
+ "161-Emprunts obligataires": {
+ "1611-Emprunts obligataires ordinaires": {},
+ "1612-Emprunts obligataires convertibles en actions": {},
+ "1613-Emprunts obligataires remboursables en actions": {},
+ "1618-Autres emprunts obligataires": {}
+ },
+ "162-Emprunts et dettes aupr\u00e8s des \u00e9tablissements de cr\u00e9dit": {},
+ "163-Avances re\u00e7ues de l\u2019\u00c9tat": {},
+ "164-Avances re\u00e7ues et comptes courants bloqu\u00e9s": {},
+ "165-D\u00e9p\u00f4ts et cautionnements re\u00e7us": {
+ "1651-D\u00e9p\u00f4ts": {},
+ "1652-Cautionnements": {}
+ },
+ "166-Int\u00e9r\u00eats courus": {
+ "1661-Sur emprunts obligataires": {},
+ "1662-Sur emprunts et dettes aupr\u00e8s des \u00e9tablissements de cr\u00e9dit": {},
+ "1663-Sur avances re\u00e7ues de l\u2019\u00c9tat": {},
+ "1664-Sur avances re\u00e7ues et comptes courants bloqu\u00e9s": {},
+ "1665-Sur d\u00e9p\u00f4ts et cautionnements re\u00e7us": {},
+ "1667-Sur avances assorties de conditions particuli\u00e8res": {},
+ "1668-Sur autres emprunts et dettes": {}
+ },
+ "167-Avances assorties de conditions particuli\u00e8res": {
+ "1671-Avances bloqu\u00e9es pour augmentation du capital": {},
+ "1672-Avances conditionn\u00e9es par l\u2019\u00c9tat": {},
+ "1673-Avances conditionn\u00e9es par les autres organismes africains": {},
+ "1674-Avances conditionn\u00e9es par les organismes internationaux": {}
+ },
+ "168-Autres emprunts et dettes": {
+ "1681-Rentes viag\u00e8res capitalis\u00e9es": {},
+ "1682-Billets de fonds": {},
+ "1683-Dettes cons\u00e9cutives \u00e0 des titres emprunt\u00e9s": {},
+ "1684-Emprunts participatifs": {},
+ "1685-Participation des travailleurs aux b\u00e9n\u00e9fices": {},
+ "1686-Emprunts et dettes contract\u00e9s aupr\u00e8s des autres tiers": {}
+ }
+ },
+ "17-Dettes de location acquisition": {
+ "172-Dettes de location acquisition / cr\u00e9dit bail immobilier": {},
+ "173-Dettes de location acquisition / cr\u00e9dit bail mobilier": {},
+ "174-Dettes de location acquisition / location de vente": {},
+ "176-Int\u00e9r\u00eats courus": {
+ "1762-Sur dettes de location acquisition / cr\u00e9dit-bail immobilier": {},
+ "1763-Sur dettes de location acquisition / cr\u00e9dit-bail mobilier": {},
+ "1764-Sur dettes de location acquisition / location-vente": {},
+ "1768-Sur autres dettes de location acquisition": {}
+ },
+ "178-Autres dettes de location acquisition": {}
+ },
+ "18-Dettes li\u00e9es \u00e0 des participations et comptes de liaison des \u00e9tablissements et soci\u00e9t\u00e9s en participation": {
+ "181-Dettes li\u00e9es \u00e0 des participations": {
+ "1811-Dettes li\u00e9es \u00e0 des participations (groupe)": {},
+ "1812-Dettes li\u00e9es \u00e0 des participations (hors groupe)": {}
+ },
+ "182-Dettes li\u00e9es \u00e0 des soci\u00e9t\u00e9s en participation": {},
+ "183-Int\u00e9r\u00eats courus sur dettes li\u00e9es \u00e0 des participations": {},
+ "184-Comptes permanents bloqu\u00e9s des \u00e9tablissements et succursales": {},
+ "185-Comptes permanents non bloqu\u00e9s des \u00e9tablissements et succursales": {},
+ "186-Comptes de liaison charges": {},
+ "187-Comptes de liaison produits": {},
+ "188-Comptes de liaison des soci\u00e9t\u00e9s en participation": {}
+ },
+ "19-Provisions pour risques et charges": {
+ "191-Provisions pour litiges": {},
+ "192-Provisions pour garanties donn\u00e9es aux clients": {},
+ "193-Provisions pour pertes sur march\u00e9s \u00e0 ach\u00e8vement futur": {},
+ "194-Provisions pour pertes de change": {},
+ "195-Provisions pour imp\u00f4ts": {},
+ "196-Provisions pour pensions et obligations similaires": {
+ "1961-Provisions pour pensions et obligations similaires engagement de retraite": {},
+ "1962-Actif du r\u00e9gime de retraite": {}
+ },
+ "197-Provisions pour restructuration": {},
+ "198-Autres provisions pour risques et charges": {
+ "1981-Provisions pour amendes et p\u00e9nalit\u00e9s": {},
+ "1983-Provisions pour propre assureur": {},
+ "1984-Provisions pour d\u00e9mant\u00e8lement et remise en \u00e9tat": {},
+ "1985-Provisions pour droits \u00e0 r\u00e9duction ou avantage en nature (ch\u00e8ques cadeau, cartes de fid\u00e9lit\u00e9...)": {},
+ "1988-Provisions pour divers risques et charges": {}
+ }
+ },
+ "root_type": "Equity"
+ },
+ "2-Comptes d\u2019actif immobilis\u00e9": {
+ "21-Immobilisations incorporelles": {
+ "account_type": "Fixed Asset",
+ "211-Frais de d\u00e9veloppement": {
+ "account_type": "Fixed Asset"
+ },
+ "212-Brevets, licences, concessions et droits similaires": {
+ "account_type": "Fixed Asset",
+ "2121-Brevets": {
+ "account_type": "Fixed Asset"
+ },
+ "2122-Licences": {
+ "account_type": "Fixed Asset"
+ },
+ "2123-Concessions de service public": {
+ "account_type": "Fixed Asset"
+ },
+ "2128-Autres concessions et droits similaires": {
+ "account_type": "Fixed Asset"
+ }
+ },
+ "213-Logiciels et sites internet": {
+ "account_type": "Fixed Asset",
+ "2131-Logiciels": {
+ "account_type": "Fixed Asset"
+ },
+ "2132-Sites internet": {
+ "account_type": "Fixed Asset"
+ }
+ },
+ "214-Marques": {
+ "account_type": "Fixed Asset"
+ },
+ "215-Fonds commercial": {
+ "account_type": "Fixed Asset"
+ },
+ "216-Droit au bail": {
+ "account_type": "Fixed Asset"
+ },
+ "217-Investissements de cr\u00e9ation": {
+ "account_type": "Fixed Asset"
+ },
+ "218-Autres droits et valeurs incorporels": {
+ "account_type": "Fixed Asset",
+ "2181-Frais de prospection et d\u2019\u00e9valuation de ressources min\u00e9rales": {
+ "account_type": "Fixed Asset"
+ },
+ "2182-Co\u00fbts d\u2019obtention du contrat": {
+ "account_type": "Fixed Asset"
+ },
+ "2183-Fichiers clients, notices, titres de journaux et magazines": {
+ "account_type": "Fixed Asset"
+ },
+ "2184-Co\u00fbts des franchises": {
+ "account_type": "Fixed Asset"
+ },
+ "2188-Divers droits et valeurs incorporelles": {
+ "account_type": "Fixed Asset"
+ }
+ },
+ "219-Immobilisations incorporelles en cours": {
+ "account_type": "Fixed Asset",
+ "2191-Frais de d\u00e9veloppement": {
+ "account_type": "Fixed Asset"
+ },
+ "2193-Logiciels et internet": {
+ "account_type": "Fixed Asset"
+ },
+ "2198-Autres droits et valeurs incorporels": {
+ "account_type": "Fixed Asset"
+ }
+ }
+ },
+ "22-Terrains": {
+ "account_type": "Fixed Asset",
+ "221-Terrains agricoles et forestiers": {
+ "account_type": "Fixed Asset",
+ "2211-Terrains d\u2019exploitation agricole": {
+ "account_type": "Fixed Asset"
+ },
+ "2212-Terrains d\u2019exploitation foresti\u00e8re": {
+ "account_type": "Fixed Asset"
+ },
+ "2218-Autres terrains": {
+ "account_type": "Fixed Asset"
+ }
+ },
+ "222-Terrains nus": {
+ "account_type": "Fixed Asset",
+ "2221-Terrains \u00e0 b\u00e2tir": {
+ "account_type": "Fixed Asset"
+ },
+ "2228-Autres terrains nus": {
+ "account_type": "Fixed Asset"
+ }
+ },
+ "223-Terrains b\u00e2tis": {
+ "account_type": "Fixed Asset",
+ "2231-Pour b\u00e2timents industriels et agricoles": {
+ "account_type": "Fixed Asset"
+ },
+ "2232-Pour b\u00e2timents administratifs et commerciaux": {
+ "account_type": "Fixed Asset"
+ },
+ "2234-Pour b\u00e2timents affect\u00e9s aux autres op\u00e9rations professionnelles": {
+ "account_type": "Fixed Asset"
+ },
+ "2235-Pour b\u00e2timents affect\u00e9s aux autres op\u00e9rations non professionnelles": {
+ "account_type": "Fixed Asset"
+ },
+ "2238-Autres terrains b\u00e2tis": {
+ "account_type": "Fixed Asset"
+ }
+ },
+ "224-Travaux de mise en valeur des terrains": {
+ "account_type": "Fixed Asset",
+ "2241-Plantation d\u2019arbres et d\u2019arbustes": {
+ "account_type": "Fixed Asset"
+ },
+ "2245-Am\u00e9liorations du fonds": {
+ "account_type": "Fixed Asset"
+ },
+ "2248-Autres travaux": {
+ "account_type": "Fixed Asset"
+ }
+ },
+ "225-Terrains de carri\u00e8res tr\u00e9fonds": {
+ "account_type": "Fixed Asset",
+ "2251-Carri\u00e8res": {
+ "account_type": "Fixed Asset"
+ }
+ },
+ "226-Terrains am\u00e9nag\u00e9s": {
+ "account_type": "Fixed Asset",
+ "2261-Parkings": {
+ "account_type": "Fixed Asset"
+ }
+ },
+ "227-Terrains mis en concession": {
+ "account_type": "Fixed Asset"
+ },
+ "228-Autres terrains": {
+ "account_type": "Fixed Asset",
+ "2281-Terrains immeubles de placement": {
+ "account_type": "Fixed Asset"
+ },
+ "2285-Terrains des logements affect\u00e9s au personnel": {
+ "account_type": "Fixed Asset"
+ },
+ "2286-Terrains de location acquisition": {
+ "account_type": "Fixed Asset"
+ },
+ "2288-Divers terrains": {
+ "account_type": "Fixed Asset"
+ }
+ },
+ "229-Am\u00e9nagements de terrains en cours": {
+ "account_type": "Fixed Asset",
+ "2291-Terrains agricoles et forestiers": {
+ "account_type": "Fixed Asset"
+ },
+ "2292-Terrains nus": {
+ "account_type": "Fixed Asset"
+ },
+ "2295-Terrains de carri\u00e8res tr\u00e9fonds": {
+ "account_type": "Fixed Asset"
+ },
+ "2298-Autres terrains": {
+ "account_type": "Fixed Asset"
+ }
+ }
+ },
+ "23-B\u00e2timents, installations techniques et agencements": {
+ "231-B\u00e2timents industriels, agricoles, administratifs et commerciaux sur sol propre": {
+ "2311-B\u00e2timents industriels": {},
+ "2312-B\u00e2timents agricoles": {},
+ "2313-B\u00e2timents administratifs et commerciaux": {},
+ "2314-B\u00e2timents affect\u00e9s au logement du personnel": {},
+ "2315-B\u00e2timents immeubles de placement": {},
+ "2316-B\u00e2timents de location acquisition": {}
+ },
+ "232-B\u00e2timents industriels, agricoles, administratifs et commerciaux sur sol d\u2019autrui": {
+ "2321-B\u00e2timents industriels": {},
+ "2322-B\u00e2timents agricoles": {},
+ "2323-B\u00e2timents administratifs et commerciaux": {},
+ "2324-B\u00e2timents affect\u00e9s au logement du personnel": {},
+ "2325-B\u00e2timents immeubles de placement": {},
+ "2326-B\u00e2timents de location acquisition": {}
+ },
+ "233-Ouvrages d\u2019infrastructure": {
+ "2331-Voies de terre": {},
+ "2332-Voies de fer": {},
+ "2333-Voies d\u2019eau": {},
+ "2334-Barrages, Digues": {},
+ "2335-Pistes d\u2019a\u00e9rodrome": {},
+ "2338-Autres ouvrages d\u2019infrastructures": {}
+ },
+ "234-Am\u00e9nagements, agencements et installations techniques": {
+ "2341-Installations complexes sp\u00e9cialis\u00e9es sur sol propre": {},
+ "2342-Installations complexes sp\u00e9cialis\u00e9es sur sol d\u2019autrui": {},
+ "2343-Installations \u00e0 caract\u00e8re sp\u00e9cifique sur sol propre": {},
+ "2344-Installations \u00e0 caract\u00e8re sp\u00e9cifique sur sol d\u2019autrui": {},
+ "2345-Am\u00e9nagements et agencements des b\u00e2timents": {}
+ },
+ "235-Am\u00e9nagements de bureaux": {
+ "2351-Installations g\u00e9n\u00e9rales": {},
+ "2358-Autres am\u00e9nagements de bureaux": {}
+ },
+ "237-B\u00e2timents industriels, agricoles et commerciaux mis en concession": {},
+ "238-Autres installations et agencements": {},
+ "239-B\u00e2timents am\u00e9nagements, agencements et installations en cours": {
+ "2391-B\u00e2timents en cours": {},
+ "2392-Installations en cours": {},
+ "2393-Ouvrages d\u2019infrastructure en cours": {},
+ "2394-Am\u00e9nagements et agencements et installations techniques en cours": {},
+ "2395-Am\u00e9nagements de bureaux en cours": {},
+ "2398-Autres installations et agencements en cours": {}
+ }
+ },
+ "24-Mat\u00e9riel, mobilier et actifs biologiques": {
+ "241-Mat\u00e9riel et outillage industriel et commercial": {
+ "2411-Mat\u00e9riel industriel": {},
+ "2412-Outillage industriel": {},
+ "2413-Mat\u00e9riel commercial": {},
+ "2414-Outillage commercial": {},
+ "2416-Mat\u00e9riel & outillage industriel et commercial de location-acquisition": {}
+ },
+ "242-Mat\u00e9riel et outillage agricole": {
+ "2421-Mat\u00e9riel agricole": {},
+ "2422-Outillage agricole": {},
+ "2426-Mat\u00e9riel & outillage agricole de location-acquisition": {}
+ },
+ "243-Mat\u00e9riel d\u2019emballage r\u00e9cup\u00e9rable et identifiable": {},
+ "244-Mat\u00e9riel et mobilier": {
+ "2441-Mat\u00e9riel de bureau": {},
+ "2442-Mat\u00e9riel informatique": {},
+ "2443-Mat\u00e9riel bureautique": {},
+ "2444-Mobilier de bureau": {},
+ "2445-Mat\u00e9riel et mobilier immeubles de placement": {},
+ "2446-Mat\u00e9riel et mobilier de location acquisition": {},
+ "2447-Mat\u00e9riel et mobilier des logements du personnel": {}
+ },
+ "245-Mat\u00e9riel de transport": {
+ "2451-Mat\u00e9riel automobile": {},
+ "2452-Mat\u00e9riel ferroviaire": {},
+ "2453-Mat\u00e9riel fluvial, lagunaire": {},
+ "2454-Mat\u00e9riel naval": {},
+ "2455-Mat\u00e9riel a\u00e9rien": {},
+ "2456-Mat\u00e9riel de transport de location-acquisition": {},
+ "2457-Mat\u00e9riel hippomobile": {},
+ "2458-Autres mat\u00e9riels de transport": {}
+ },
+ "246-Actifs biologiques": {
+ "2461-Cheptel, animaux de trait": {},
+ "2462-Cheptel, animaux reproducteurs": {},
+ "2463-Animaux de garde": {},
+ "2465-Plantations agricoles": {},
+ "2468-Autres actifs biologiques": {}
+ },
+ "247-Agencements, am\u00e9nagements du mat\u00e9riel et actifs biologiques": {
+ "2471-Agencements et am\u00e9nagements du mat\u00e9riel": {},
+ "2472-Agencements et am\u00e9nagements des actifs biologiques": {},
+ "2478-Autres agencements, am\u00e9nagements du mat\u00e9riel et actifs biologiques": {}
+ },
+ "248-Autres mat\u00e9riels et mobiliers": {
+ "2481-Collections et \u0153uvres d\u2019art": {},
+ "2488-Divers mat\u00e9riels mobiliers": {}
+ },
+ "249-Mat\u00e9riels et actifs biologiques en cours": {
+ "2491-Mat\u00e9riel et outillage industriel et commercial": {},
+ "2492-Mat\u00e9riel et outillage agricole": {},
+ "2493-Mat\u00e9riel d\u2019emballage r\u00e9cup\u00e9rable et identifiable": {},
+ "2494-Mat\u00e9riel et mobilier de bureau": {},
+ "2495-Mat\u00e9riel de transport": {},
+ "2496-Actifs biologiques": {},
+ "2497-Agencements am\u00e9nagements du mat\u00e9riel et actifs biologiques": {},
+ "2498-Autres mat\u00e9riels et actifs biologiques en cours": {}
+ }
+ },
+ "25-Avances et acomptes vers\u00e9s sur immobilisations": {
+ "251-Avances et acomptes vers\u00e9s sur immobilisations incorporelles": {},
+ "252-Avances et acomptes vers\u00e9s sur immobilisations corporelles": {}
+ },
+ "26-Titres de participation": {
+ "261-Titres de participation dans des soci\u00e9t\u00e9s sous contr\u00f4le exclusif": {},
+ "262-Titres de participation dans des soci\u00e9t\u00e9s sous contr\u00f4le conjoint": {},
+ "263-Titres de participation dans des soci\u00e9t\u00e9s conf\u00e9rant une influence notable": {},
+ "265-Participations dans des organismes professionnels": {},
+ "266-Parts dans des groupements d\u2019int\u00e9r\u00eat \u00e9conomique (GIE)": {},
+ "268-Autres titres de participation": {}
+ },
+ "27-Autres immobilisations financi\u00e8res": {
+ "271-Pr\u00eats et cr\u00e9ances": {
+ "2711-Pr\u00eats participatifs": {},
+ "2712-Pr\u00eats aux associ\u00e9s": {},
+ "2713-Billets de fonds": {},
+ "2714-Titres pr\u00eat\u00e9s": {},
+ "2718-Autres pr\u00eats et cr\u00e9ances": {}
+ },
+ "272-Pr\u00eats au personnel": {
+ "2721-Pr\u00eats immobiliers": {},
+ "2722-Pr\u00eats mobiliers et d\u2019installation": {},
+ "2728-Autres pr\u00eats au personnel": {}
+ },
+ "273-Cr\u00e9ances sur l\u2019\u00c9tat": {
+ "2731-Retenues de garantie": {},
+ "2733-Fonds r\u00e9glement\u00e9": {},
+ "2734-Cr\u00e9ances sur le conc\u00e9dant": {},
+ "2738-Autres cr\u00e9ances sur l\u2019\u00c9tat": {}
+ },
+ "274-Titres immobilis\u00e9s": {
+ "2741-Titres immobilis\u00e9s de l\u2019activit\u00e9 de portefeuille (TIAP)": {},
+ "2742-Titres participatifs": {},
+ "2743-Certificats d\u2019investissement": {},
+ "2744-Parts de fonds commun de placement (FCP)": {},
+ "2745-Obligations": {},
+ "2746-Actions ou parts propres": {},
+ "2748-Autres titres immobilis\u00e9s": {}
+ },
+ "275-D\u00e9p\u00f4ts et cautionnements vers\u00e9s": {
+ "2751-D\u00e9p\u00f4ts pour loyers d\u2019avance": {},
+ "2752-D\u00e9p\u00f4ts pour l\u2019\u00e9lectricit\u00e9": {},
+ "2753-D\u00e9p\u00f4ts pour l\u2019eau": {},
+ "2754-D\u00e9p\u00f4ts pour le gaz": {},
+ "2755-D\u00e9p\u00f4ts pour le t\u00e9l\u00e9phone, le t\u00e9lex, la t\u00e9l\u00e9copie": {},
+ "2756-Cautionnements sur march\u00e9s publics": {},
+ "2757-Cautionnements sur autres op\u00e9rations": {},
+ "2758-Autres d\u00e9p\u00f4ts et cautionnements": {}
+ },
+ "276-Int\u00e9r\u00eats courus": {
+ "2761-Pr\u00eats et cr\u00e9ances non commerciales": {},
+ "2762-Pr\u00eats au personnel": {},
+ "2763-Cr\u00e9ances sur l\u2019\u00c9tat": {},
+ "2764-Titres immobilis\u00e9s": {},
+ "2765-D\u00e9p\u00f4ts et cautionnements vers\u00e9s": {},
+ "2767-Cr\u00e9ances rattach\u00e9es \u00e0 des participations": {},
+ "2768-Immobilisations financi\u00e8res diverses": {}
+ },
+ "277-Cr\u00e9ances rattach\u00e9es \u00e0 des participations et avances \u00e0 des GIE": {
+ "2771-Cr\u00e9ances rattach\u00e9es \u00e0 des participations (groupe)": {},
+ "2772-Cr\u00e9ances rattach\u00e9es \u00e0 des participations (hors groupe)": {},
+ "2773-Cr\u00e9ances rattach\u00e9es \u00e0 des soci\u00e9t\u00e9s en participation": {},
+ "2774-Avances \u00e0 des Groupements d\u2019int\u00e9r\u00eat \u00e9conomique (GIE)": {}
+ },
+ "278-Immobilisations financi\u00e8res diverses": {
+ "2781-Cr\u00e9ances diverses groupe": {},
+ "2782-Cr\u00e9ances diverses hors groupe": {},
+ "2784-Banques d\u00e9p\u00f4ts \u00e0 terme": {},
+ "2785-Or et m\u00e9taux pr\u00e9cieux": {},
+ "2788-Autres immobilisations financi\u00e8res": {}
+ }
+ },
+ "28-Amortissements": {
+ "account_type": "Accumulated Depreciation",
+ "281-Amortissements des immobilisations corporelles": {
+ "account_type": "Accumulated Depreciation",
+ "2811-Amortissements des frais de d\u00e9veloppement": {
+ "account_type": "Accumulated Depreciation"
+ },
+ "2812-Amortissements des brevets, licences, concessions et droits similaires": {
+ "account_type": "Accumulated Depreciation"
+ },
+ "2813-Amortissements des logiciels et sites internet": {
+ "account_type": "Accumulated Depreciation"
+ },
+ "2814-Amortissements des marques": {
+ "account_type": "Accumulated Depreciation"
+ },
+ "2815-Amortissements du fonds commercial": {
+ "account_type": "Accumulated Depreciation"
+ },
+ "2816-Amortissements du droit au bail": {
+ "account_type": "Accumulated Depreciation"
+ },
+ "2817-Amortissements des investissements de cr\u00e9ation": {
+ "account_type": "Accumulated Depreciation"
+ },
+ "2818-Amortissements des autres droits et valeurs incorporels": {
+ "account_type": "Accumulated Depreciation"
+ }
+ },
+ "282-Amortissements des terrains": {
+ "2824-Amortissements des travaux de mise en valeur des terrains": {}
+ },
+ "283-Amortissements des b\u00e2timents, installations techniques et agencements": {
+ "2831-Amortissements des b\u00e2timents industriels, agricoles, administratifs et commerciaux sur sol propre": {},
+ "2832-Amortissements des b\u00e2timents industriels, agricoles, administratifs et commerciaux sur sol d\u2019autrui": {},
+ "2833-Amortissements des ouvrages d\u2019infrastructure": {},
+ "2834-Amortissements des am\u00e9nagements, agencements et installations techniques": {},
+ "2835-Amortissements des am\u00e9nagements de bureaux": {},
+ "2837-Amortissements des b\u00e2timents industriels, agricoles et commerciaux mis en concession": {},
+ "2838-Amortissements des autres installations et agencements": {}
+ },
+ "284-Amortissements du mat\u00e9riel": {
+ "2841-Amortissements du mat\u00e9riel et outillage industriel et commercial": {},
+ "2842-Amortissements du mat\u00e9riel et outillage agricole": {},
+ "2843-Amortissements du mat\u00e9riel d\u2019emballage r\u00e9cup\u00e9rable et identifiable": {},
+ "2844-Amortissements du mat\u00e9riel et mobilier": {},
+ "2845-Amortissements du mat\u00e9riel de transport": {},
+ "2846-Amortissements des actifs biologiques": {},
+ "2847-Amortissements des agencements et am\u00e9nagements du mat\u00e9riel et des actifs biologiques": {},
+ "2848-Amortissements des autres mat\u00e9riels": {}
+ }
+ },
+ "29-D\u00e9pr\u00e9ciations des immobilisations": {
+ "291-D\u00e9pr\u00e9ciations des immobilisations incorporelles": {
+ "2911-D\u00e9pr\u00e9ciations des frais de d\u00e9veloppement": {},
+ "2912-D\u00e9pr\u00e9ciations des brevets, licences, concessions et droits similaires": {},
+ "2913-D\u00e9pr\u00e9ciations des logiciels et sites internet": {},
+ "2914-D\u00e9pr\u00e9ciations des marques": {},
+ "2915-D\u00e9pr\u00e9ciations du fonds commercial": {},
+ "2916-D\u00e9pr\u00e9ciations du droit au bail": {},
+ "2917-D\u00e9pr\u00e9ciations des investissements de cr\u00e9ation": {},
+ "2918-D\u00e9pr\u00e9ciations des autres droits et valeurs incorporels": {},
+ "2919-D\u00e9pr\u00e9ciations des immobilisations incorporelles en cours": {}
+ },
+ "292-D\u00e9pr\u00e9ciations des terrains": {
+ "2921-D\u00e9pr\u00e9ciations des terrains agricoles et forestiers": {},
+ "2922-D\u00e9pr\u00e9ciations des terrains nus": {},
+ "2923-D\u00e9pr\u00e9ciations des terrains b\u00e2tis": {},
+ "2924-D\u00e9pr\u00e9ciations des travaux de mise en valeur des terrains": {},
+ "2925-D\u00e9pr\u00e9ciations des terrains de gisement": {},
+ "2926-D\u00e9pr\u00e9ciations des terrains am\u00e9nag\u00e9s": {},
+ "2927-D\u00e9pr\u00e9ciations des terrains mis en concession": {},
+ "2928-D\u00e9pr\u00e9ciations des autres terrains": {},
+ "2929-D\u00e9pr\u00e9ciations des am\u00e9nagements de terrains en cours": {}
+ },
+ "293-D\u00e9pr\u00e9ciations des b\u00e2timents, installations techniques et agencements": {
+ "2931-D\u00e9pr\u00e9ciations des b\u00e2timents industriels, agricoles, administratifs et commerciaux sur sol propre": {},
+ "2932-D\u00e9pr\u00e9ciations des b\u00e2timents industriels, agricoles, administratifs et commerciaux sur sol d\u2019autrui": {},
+ "2933-D\u00e9pr\u00e9ciations des ouvrages d\u2019infrastructures": {},
+ "2934-D\u00e9pr\u00e9ciations des am\u00e9nagements, agencements et installations techniques": {},
+ "2935-D\u00e9pr\u00e9ciations des am\u00e9nagements de bureaux": {},
+ "2937-D\u00e9pr\u00e9ciations des b\u00e2timents industriels, agricoles et commerciaux mis en concession": {},
+ "2938-D\u00e9pr\u00e9ciations des autres installations et agencements": {},
+ "2939-D\u00e9pr\u00e9ciations des b\u00e2timents et installations en cours": {}
+ },
+ "294-D\u00e9pr\u00e9ciations de mat\u00e9riel, du mobilier et de l\u2019actif biologique": {
+ "2941-D\u00e9pr\u00e9ciations du mat\u00e9riel et outillage industriel et commercial": {},
+ "2942-D\u00e9pr\u00e9ciations du mat\u00e9riel et outillage agricole": {},
+ "2943-D\u00e9pr\u00e9ciations du mat\u00e9riel d\u2019emballage r\u00e9cup\u00e9rable et identifiable": {},
+ "2944-D\u00e9pr\u00e9ciations du mat\u00e9riel et mobilier": {},
+ "2945-D\u00e9pr\u00e9ciations du mat\u00e9riel de transport": {},
+ "2946-D\u00e9pr\u00e9ciations des actifs biologiques": {},
+ "2947-D\u00e9pr\u00e9ciations des agencements et am\u00e9nagements du mat\u00e9riel et des actifs biologiques": {},
+ "2948-D\u00e9pr\u00e9ciations des autres mat\u00e9riels": {},
+ "2949-D\u00e9pr\u00e9ciations de mat\u00e9riel en cours": {}
+ },
+ "295-D\u00e9pr\u00e9ciations des avances et acomptes vers\u00e9s sur immobilisations": {
+ "2951-D\u00e9pr\u00e9ciations des avances et acomptes vers\u00e9s sur immobilisations incorporelles": {},
+ "2952-D\u00e9pr\u00e9ciations des avances et acomptes vers\u00e9s sur immobilisations corporelles": {}
+ },
+ "296-D\u00e9pr\u00e9ciations des titres de participation": {
+ "2961-D\u00e9pr\u00e9ciations des titres de participation dans des soci\u00e9t\u00e9s sous contr\u00f4le exclusif": {},
+ "2962-D\u00e9pr\u00e9ciations des titres de participation dans les soci\u00e9t\u00e9s sous contr\u00f4le conjoint": {},
+ "2963-D\u00e9pr\u00e9ciations des titres de participation dans les soci\u00e9t\u00e9s conf\u00e9rant une influence notable": {},
+ "2965-D\u00e9pr\u00e9ciations des participations dans des organismes professionnels": {},
+ "2966-D\u00e9pr\u00e9ciations des parts dans des GIE": {},
+ "2968-D\u00e9pr\u00e9ciations des autres titres de participation": {}
+ },
+ "297-D\u00e9pr\u00e9ciations des autres immobilisations financi\u00e8res": {
+ "2971-D\u00e9pr\u00e9ciations des pr\u00eats et cr\u00e9ances": {},
+ "2972-D\u00e9pr\u00e9ciations des pr\u00eats au personnel": {},
+ "2973-D\u00e9pr\u00e9ciations des cr\u00e9ances sur l\u2019\u00c9tat": {},
+ "2974-D\u00e9pr\u00e9ciations des titres immobilis\u00e9s": {},
+ "2975-D\u00e9pr\u00e9ciations des d\u00e9p\u00f4ts et cautionnements vers\u00e9s": {},
+ "2977-D\u00e9pr\u00e9ciations des cr\u00e9ances rattach\u00e9es \u00e0 des participations et avances \u00e0 des GIE": {},
+ "2978-D\u00e9pr\u00e9ciations des cr\u00e9ances financi\u00e8res diverses": {}
+ }
+ },
+ "root_type": "Asset"
+ },
+ "3-Comptes de Stocks": {
+ "31-Marchandises": {
+ "311-Marchandises A": {
+ "3111-Marchandises A1": {},
+ "3112-Marchandises A2": {}
+ },
+ "312-Marchandises B": {
+ "3121-Marchandises B1": {},
+ "3122-Marchandises B2": {}
+ },
+ "313-Actifs biologiques": {
+ "3131-Animaux": {},
+ "3132-V\u00e9g\u00e9taux": {}
+ },
+ "318-Marchandises hors activit\u00e9s ordinaires (HAO)": {}
+ },
+ "32-Mati\u00e8res premi\u00e8res et fournitures li\u00e9es": {
+ "321-Mati\u00e8res A": {},
+ "322-Mati\u00e8res B": {},
+ "323-Fournitures (A, B)": {}
+ },
+ "33-Autres approvisionnements": {
+ "331-Mati\u00e8res consommables": {},
+ "332-Fournitures d\u2019atelier et d\u2019usine": {},
+ "333-Fournitures de magasin": {},
+ "334-Fournitures de bureau": {},
+ "335-Emballages": {
+ "3351-Emballages perdus": {},
+ "3352-Emballages r\u00e9cup\u00e9rables non identifiables": {},
+ "3353-Emballages \u00e0 usage mixte": {},
+ "3358-Autres emballages": {}
+ },
+ "338-Autres mati\u00e8res": {}
+ },
+ "34-Produits en cours": {
+ "341-Produits en cours": {
+ "3411-Produits en cours P1": {},
+ "3412-Produits en cours P2": {}
+ },
+ "342-Travaux en cours": {
+ "3421-Travaux en cours T1": {},
+ "3422-Travaux en cours T2": {}
+ },
+ "343-Produits interm\u00e9diaires en cours": {
+ "3431-Produits interm\u00e9diaires A": {},
+ "3432-Produits interm\u00e9diaires B": {}
+ },
+ "344-Produits r\u00e9siduels en cours": {
+ "3441-Produits r\u00e9siduels A": {},
+ "3442-Produits r\u00e9siduels B": {}
+ },
+ "345-Actifs biologiques en cours": {
+ "3451-Animaux": {},
+ "3452-V\u00e9g\u00e9taux": {}
+ }
+ },
+ "35-Services en cours": {
+ "351-\u00c9tudes en cours": {
+ "3511-\u00c9tudes en cours E1": {},
+ "3512-\u00c9tudes en cours E2": {}
+ },
+ "352-Prestations de services en cours": {
+ "3521-Prestations de services S1": {},
+ "3522-Prestations de services S2": {}
+ }
+ },
+ "36-Produits finis": {
+ "361-Produits finis A": {},
+ "362-Produits finis B": {},
+ "363-Actifs biologiques": {
+ "3631-Animaux": {},
+ "3632-V\u00e9g\u00e9taux": {},
+ "3638-Autres stocks (activit\u00e9s annexes)": {}
+ }
+ },
+ "37-Produits interm\u00e9diaires et r\u00e9siduels": {
+ "371-Produits interm\u00e9diaires": {
+ "3711-Produits interm\u00e9diaires A": {},
+ "3712-Produits interm\u00e9diaires B": {}
+ },
+ "372-Produits r\u00e9siduels": {
+ "3721-D\u00e9chets": {},
+ "3722-Rebuts": {},
+ "3723-Mati\u00e8res de R\u00e9cup\u00e9ration": {}
+ },
+ "373-Actifs biologiques": {
+ "3731-Animaux": {},
+ "3732-V\u00e9g\u00e9taux": {},
+ "3738-Autres stocks (activit\u00e9s annexes)": {}
+ }
+ },
+ "38-Stocks en cours de route, en consignation ou en d\u00e9p\u00f4t": {
+ "account_type": "Stock",
+ "381-Marchandises en cours de route": {},
+ "382-Mati\u00e8res premi\u00e8res et fournitures li\u00e9es en cours de route": {},
+ "383-Autres approvisionnements en cours de route": {},
+ "386-Produits finis en cours de route": {},
+ "387-Stock en consignation ou en d\u00e9p\u00f4t": {
+ "3871-Stock en consignation": {},
+ "3872-Stock en d\u00e9p\u00f4t": {}
+ },
+ "388-Stock provenant d\u2019immobilisations mises hors service ou au rebut": {}
+ },
+ "39-D\u00e9pr\u00e9ciations des stocks et encours de production": {
+ "391-D\u00e9pr\u00e9ciations des stocks de marchandises": {},
+ "392-D\u00e9pr\u00e9ciations des stocks de mati\u00e8res premi\u00e8res et fournitures li\u00e9es": {},
+ "393-D\u00e9pr\u00e9ciations des stocks d\u2019autres approvisionnements": {},
+ "394-D\u00e9pr\u00e9ciations des productions en cours": {},
+ "395-D\u00e9pr\u00e9ciations des services en cours": {},
+ "396-D\u00e9pr\u00e9ciations des stocks de produits finis": {},
+ "397-D\u00e9pr\u00e9ciations des stocks de produits interm\u00e9diaires et r\u00e9siduels": {},
+ "398-D\u00e9pr\u00e9ciations des stocks en cours de route, en consignation ou en d\u00e9p\u00f4t": {}
+ },
+ "root_type": "Asset"
+ },
+ "4-Comptes de Tiers (ACTIF)": {
+ "40-Fournisseurs et comptes rattach\u00e9s (ACTIF)": {
+ "409-Fournisseurs d\u00e9biteurs": {
+ "4091-Fournisseurs Avances et acomptes vers\u00e9s": {},
+ "4092-Fournisseurs Groupe avances et acomptes vers\u00e9s": {},
+ "4093-Fournisseurs Sous-traitants avances et acomptes vers\u00e9s": {},
+ "4094-Fournisseurs Cr\u00e9ances pour emballages et mat\u00e9riels \u00e0 rendre": {},
+ "4098-Fournisseurs Rabais, remises, ristournes et autres avoirs \u00e0 obtenir": {}
+ }
+ },
+ "41-Clients et comptes rattach\u00e9s (ACTIF)": {
+ "411-Clients": {
+ "4111-Clients": {
+ "account_type": "Receivable"
+ },
+ "4112-Clients groupe": {
+ "account_type": "Receivable"
+ },
+ "4114-Clients, \u00c9tat et Collectivit\u00e9s publiques": {
+ "account_type": "Receivable"
+ },
+ "4115-Clients, organismes internationaux": {
+ "account_type": "Receivable"
+ },
+ "4116-Clients, r\u00e9serve de propri\u00e9t\u00e9": {
+ "account_type": "Receivable"
+ },
+ "4117-Client, retenues de garantie": {
+ "account_type": "Receivable"
+ },
+ "4118-Clients, d\u00e9gr\u00e8vement de taxes sur la valeur ajout\u00e9e (TVA)": {
+ "account_type": "Receivable"
+ },
+ "account_type": "Receivable"
+ },
+ "412-Clients, effets \u00e0 recevoir en portefeuille": {
+ "4121-Clients, effets \u00e0 recevoir": {
+ "account_type": "Receivable"
+ },
+ "4122-Clients Groupe, effets \u00e0 recevoir": {
+ "account_type": "Receivable"
+ },
+ "4124-\u00c9tat et Collectivit\u00e9s publiques, effets \u00e0 recevoir": {
+ "account_type": "Receivable"
+ },
+ "4125-Organismes Internationaux, effets \u00e0 recevoir": {
+ "account_type": "Receivable"
+ },
+ "account_type": "Receivable"
+ },
+ "413-Clients, ch\u00e8ques, effets et autres valeurs impay\u00e9es": {
+ "4131-Clients, ch\u00e8ques impay\u00e9s": {
+ "account_type": "Receivable"
+ },
+ "4132-Clients, effets impay\u00e9s": {
+ "account_type": "Receivable"
+ },
+ "4133-Clients, cartes de cr\u00e9dit impay\u00e9es": {
+ "account_type": "Receivable"
+ },
+ "4138-Clients, autres valeurs impay\u00e9es": {
+ "account_type": "Receivable"
+ },
+ "account_type": "Receivable"
+ },
+ "414-Cr\u00e9ances sur cessions courantes d\u2019immobilisations": {
+ "4141-Cr\u00e9ances en compte, immobilisations incorporelles": {
+ "account_type": "Receivable"
+ },
+ "4142-Cr\u00e9ances en compte, immobilisations corporelles": {
+ "account_type": "Receivable"
+ },
+ "4146-Effets \u00e0 recevoir, immobilisations incorporelles": {
+ "account_type": "Receivable"
+ },
+ "4147-Effets \u00e0 recevoir, immobilisations corporelles": {
+ "account_type": "Receivable"
+ },
+ "account_type": "Receivable"
+ },
+ "415-Clients, effets escompt\u00e9s non \u00e9chus": {
+ "account_type": "Receivable"
+ },
+ "416-Cr\u00e9ances clients litigieuses ou douteuses": {
+ "4161-Cr\u00e9ances litigieuses": {
+ "account_type": "Receivable"
+ },
+ "4162-Cr\u00e9ances douteuses": {
+ "account_type": "Receivable"
+ },
+ "account_type": "Receivable"
+ },
+ "418-Clients, produits \u00e0 recevoir": {
+ "4181-Clients, factures \u00e0 \u00e9tablir": {
+ "account_type": "Receivable"
+ },
+ "4186-Clients, int\u00e9r\u00eats courus": {
+ "account_type": "Receivable"
+ },
+ "account_type": "Receivable"
+ },
+ "account_type": "Receivable"
+ },
+ "42-Personnel (ACTIF)": {
+ "421-Personnel, avances et acomptes": {
+ "4211-Personnel, avances": {},
+ "4212-Personnel, acomptes": {},
+ "4213-Frais avanc\u00e9s et fournitures au personnel": {}
+ }
+ },
+ "43-Organismes sociaux (ACTIF)": {
+ "431-S\u00e9curit\u00e9 sociale": {
+ "4311-Prestations familiales": {},
+ "4312-Accidents de travail": {},
+ "4313-Caisse de retraite obligatoire": {},
+ "4314-Caisse de retraite facultative": {},
+ "4318-Autres cotisations sociales": {}
+ },
+ "432-Caisses de retraite compl\u00e9mentaire": {},
+ "433-Autres organismes sociaux": {
+ "4331-Mutuelle": {},
+ "4332-Assurances retraite": {},
+ "4333-Assurances et organismes de sant\u00e9": {}
+ },
+ "438-Organismes sociaux, charges \u00e0 payer et produits \u00e0 recevoir": {
+ "4387-Produits \u00e0 recevoir": {}
+ }
+ },
+ "44-\u00c9tat et collectivit\u00e9s publiques (ACTIF)": {
+ "443-\u00c9tat, TVA factur\u00e9e": {
+ "4431-TVA factur\u00e9e sur ventes": {},
+ "4432-TVA factur\u00e9e sur prestations de services": {},
+ "4433-TVA factur\u00e9e sur travaux": {},
+ "4434-TVA factur\u00e9e sur production livr\u00e9e \u00e0 soi-m\u00eame": {},
+ "4435-TVA sur factures \u00e0 \u00e9tablir": {}
+ },
+ "445-\u00c9tat, TVA r\u00e9cup\u00e9rable": {
+ "4451-TVA r\u00e9cup\u00e9rable sur immobilisations": {},
+ "4452-TVA r\u00e9cup\u00e9rable sur achats": {},
+ "4453-TVA r\u00e9cup\u00e9rable sur transport": {},
+ "4454-TVA r\u00e9cup\u00e9rable sur services ext\u00e9rieurs et autres charges": {},
+ "4455-TVA r\u00e9cup\u00e9rable sur factures non parvenues": {},
+ "4456-TVA transf\u00e9r\u00e9e par d\u2019autres entit\u00e9s": {}
+ },
+ "448-\u00c9tat, charges \u00e0 payer et produits \u00e0 recevoir": {
+ "4486-Charges \u00e0 payer": {},
+ "4487-Produits \u00e0 recevoir": {}
+ },
+ "449-\u00c9tat, cr\u00e9ances et dettes diverses": {
+ "4491-\u00c9tat, obligations cautionn\u00e9es": {},
+ "4492-\u00c9tat, avances et acomptes vers\u00e9s sur imp\u00f4ts": {},
+ "4493-\u00c9tat, fonds de dotation \u00e0 recevoir": {},
+ "4494-\u00c9tat, subventions investissement \u00e0 recevoir": {},
+ "4495-\u00c9tat, subventions d\u2019exploitation \u00e0 recevoir": {},
+ "4496-\u00c9tat, subventions d\u2019\u00e9quilibre \u00e0 recevoir": {},
+ "4497-\u00c9tat, avances sur subventions": {},
+ "4499-\u00c9tat, fonds r\u00e9glement\u00e9s provisionn\u00e9s": {}
+ }
+ },
+ "45-Organismes internationaux (ACTIF)": {
+ "451-Op\u00e9rations avec les organismes africains": {},
+ "452-Op\u00e9rations avec les autres organismes internationaux": {},
+ "458-Organismes internationaux, fonds de dotation et subventions \u00e0 recevoir": {
+ "4581-Organismes internationaux, fonds de dotation \u00e0 recevoir": {},
+ "4582-Organismes internationaux, subventions \u00e0 recevoir": {}
+ }
+ },
+ "46-Apporteurs, associ\u00e9s et groupe (ACTIF)": {
+ "461-Apporteurs, op\u00e9rations sur le capital": {
+ "4613-Apporteurs, capital appel\u00e9, non vers\u00e9": {},
+ "4614-Apporteurs, compte d\u2019apport, op\u00e9rations de restructuration (fusion...)": {},
+ "4618-Apporteurs, titres \u00e0 \u00e9changer": {}
+ },
+ "467-Apporteurs, restant d\u00fb sur capital appel\u00e9": {}
+ },
+ "47-D\u00e9biteurs et cr\u00e9diteurs divers (ACTIF)": {
+ "472-Cr\u00e9ances et dettes sur titres de placement": {
+ "4721-Cr\u00e9ances sur cessions de titres de placement": {},
+ "4726-Versements restant \u00e0 effectuer sur titres de placement non lib\u00e9r\u00e9s": {}
+ },
+ "473-Interm\u00e9diaires Op\u00e9rations faites pour compte de tiers": {
+ "4731-Mandants": {},
+ "4732-Mandataires": {},
+ "4733-Commettants": {},
+ "4734-Commissionnaires": {},
+ "4739-\u00c9tat, Collectivit\u00e9s publiques, fonds global d\u2019allocation": {}
+ },
+ "474-Compte de r\u00e9partition p\u00e9riodique des charges et des produits": {
+ "4747-Compte de r\u00e9partition p\u00e9riodique des produits": {}
+ },
+ "475-Compte transitoire, ajustement sp\u00e9cial li\u00e9 \u00e0 la r\u00e9vision du SYSCOHADA": {
+ "4751-Compte actif": {
+ "account_type": "Temporary"
+ }
+ },
+ "476-Charges constat\u00e9es d\u2019avance": {},
+ "478-\u00c9carts de conversion actif": {
+ "4781-Diminution des cr\u00e9ances d\u2019exploitation": {},
+ "4782-Diminution des cr\u00e9ances financi\u00e8res": {},
+ "4783-Augmentation des dettes d\u2019exploitation": {},
+ "4784-Augmentation des dettes financi\u00e8res": {},
+ "4786-Diff\u00e9rences d\u2019\u00e9valuation sur instruments de tr\u00e9sorerie": {},
+ "4788-Diff\u00e9rences compens\u00e9es par couverture de change": {}
+ }
+ },
+ "48-Cr\u00e9ances et dettes hors activit\u00e9s ordinaires (ACTIF)": {
+ "485-Cr\u00e9ances sur cessions d\u2019immobilisations": {
+ "4851-En compte, immobilisations incorporelles": {},
+ "4852-En compte, immobilisations corporelles": {},
+ "4853-Effets \u00e0 recevoir, immobilisations incorporelles": {},
+ "4854-Effets \u00e0 recevoir, immobilisations corporelles": {},
+ "4855-Effets escompt\u00e9s non \u00e9chus": {},
+ "4857-Retenues de garantie": {},
+ "4858-Factures \u00e0 \u00e9tablir": {}
+ },
+ "488-Autres cr\u00e9ances hors activit\u00e9s ordinaires (HAO)": {}
+ },
+ "49-D\u00e9pr\u00e9ciations et provisions pour risques \u00e0 court terme (tiers) (ACTIF)": {
+ "491-D\u00e9pr\u00e9ciations des comptes clients": {
+ "4911-Cr\u00e9ances litigieuses": {},
+ "4912-Cr\u00e9ances douteuses": {}
+ },
+ "495-D\u00e9pr\u00e9ciations des comptes organismes internationaux": {},
+ "496-D\u00e9pr\u00e9ciations des comptes apporteurs, associ\u00e9s et groupe": {
+ "4962-Associ\u00e9s, comptes courants": {},
+ "4963-Associ\u00e9s, op\u00e9rations faites en commun": {},
+ "4966-Groupe, comptes courants": {}
+ },
+ "497-D\u00e9pr\u00e9ciations des comptes d\u00e9biteurs divers": {},
+ "498-D\u00e9pr\u00e9ciations des comptes de cr\u00e9ances HAO": {
+ "4985-Cr\u00e9ances sur cessions d\u2019immobilisations": {},
+ "4986-Cr\u00e9ances sur cessions de titres de placement": {},
+ "4988-Autres cr\u00e9ances HAO": {}
+ },
+ "499-Provisions pour risques \u00e0 court terme": {
+ "4991-Sur op\u00e9rations d\u2019exploitation": {},
+ "4997-Sur op\u00e9rations financi\u00e8res": {},
+ "4998-Sur op\u00e9rations HAO": {}
+ }
+ },
+ "root_type": "Asset"
+ },
+ "4-Comptes de Tiers (PASSIF)": {
+ "40-Fournisseurs et comptes rattach\u00e9s (PASSIF)": {
+ "401-Fournisseurs, dettes en compte": {
+ "4011-Fournisseurs": {
+ "account_type": "Payable"
+ },
+ "4012-Fournisseurs groupe": {
+ "account_type": "Payable"
+ },
+ "4013-Fournisseurs sous-traitants": {
+ "account_type": "Payable"
+ },
+ "4016-Fournisseurs, r\u00e9serve de propri\u00e9t\u00e9": {
+ "account_type": "Payable"
+ },
+ "4017-Fournisseur, retenues de garantie": {
+ "account_type": "Payable"
+ },
+ "account_type": "Payable"
+ },
+ "402-Fournisseurs, effets \u00e0 payer": {
+ "4021-Fournisseurs Effets \u00e0 payer": {
+ "account_type": "Payable"
+ },
+ "4022-Fournisseurs Groupe, effets \u00e0 payer": {
+ "account_type": "Payable"
+ },
+ "4023-Fournisseurs Sous-traitants, effets \u00e0 payer": {
+ "account_type": "Payable"
+ },
+ "account_type": "Payable"
+ },
+ "404-Fournisseurs, acquisitions courantes d\u2019immobilisations": {
+ "4041-Fournisseurs Dettes en comptes, immobilisations incorporelles": {
+ "account_type": "Payable"
+ },
+ "4042-Fournisseurs Dettes en comptes, immobilisations corporelles": {
+ "account_type": "Payable"
+ },
+ "4046-Fournisseurs Effets \u00e0 payer, immobilisations incorporelles": {
+ "account_type": "Payable"
+ },
+ "4047-Fournisseurs Effets \u00e0 payer, immobilisations corporelles": {
+ "account_type": "Payable"
+ },
+ "account_type": "Payable"
+ },
+ "408-Fournisseurs, factures non parvenues": {
+ "4081-Fournisseurs": {
+ "account_type": "Stock Received But Not Billed"
+ },
+ "4082-Fournisseurs groupe": {
+ "account_type": "Stock Received But Not Billed"
+ },
+ "4083-Fournisseurs sous-traitants": {
+ "account_type": "Stock Received But Not Billed"
+ },
+ "4086-Fournisseurs, int\u00e9r\u00eats courus": {
+ "account_type": "Stock Received But Not Billed"
+ },
+ "account_type": "Stock Received But Not Billed"
+ },
+ "account_type": "Payable"
+ },
+ "41-Clients et comptes rattach\u00e9s (PASSIF)": {
+ "419-Clients cr\u00e9diteurs": {
+ "4191-Clients, avances et acomptes re\u00e7us": {},
+ "4192-Clients groupe, avances et acomptes re\u00e7us": {},
+ "4194-Clients, dettes pour emballages et mat\u00e9riels consign\u00e9s": {},
+ "4198-Clients, rabais, remises, ristournes et autres avoirs \u00e0 accorder": {}
+ }
+ },
+ "42-Personnel (PASSIF)": {
+ "422-Personnel, r\u00e9mun\u00e9rations dues": {},
+ "423-Personnel, oppositions, saisies-arr\u00eats": {
+ "4231-Personnel, oppositions": {},
+ "4232-Personnel, saisies-arr\u00eats": {},
+ "4233-Personnel, avis \u00e0 tiers d\u00e9tenteur": {}
+ },
+ "424-Personnel, \u0153uvres sociales internes": {
+ "4241-Assistance m\u00e9dicale": {},
+ "4242-Allocations familiales": {},
+ "4245-Organismes sociaux rattach\u00e9s \u00e0 l\u2019entit\u00e9": {},
+ "4248-Autres \u0153uvres sociales internes": {}
+ },
+ "425-Repr\u00e9sentants du personnel": {
+ "4251-D\u00e9l\u00e9gu\u00e9s du personnel": {},
+ "4252-Syndicats et Comit\u00e9s d\u2019entreprises, d\u2019\u00c9tablissement": {},
+ "4258-Autres repr\u00e9sentants du personnel": {}
+ },
+ "426-Personnel, participation aux b\u00e9n\u00e9fices et au capital": {
+ "4261-Participation aux b\u00e9n\u00e9fices": {},
+ "4264-Participation au capital": {}
+ },
+ "427-Personnel d\u00e9p\u00f4ts": {},
+ "428-Personnel, charges \u00e0 payer et produits \u00e0 recevoir": {
+ "4281-Dettes provisionn\u00e9es pour cong\u00e9s \u00e0 payer": {},
+ "4286-Autres charges \u00e0 payer": {},
+ "4287-Produits \u00e0 recevoir": {}
+ }
+ },
+ "43-Organismes sociaux (PASSIF)": {
+ "438-Organismes sociaux, charges \u00e0 payer et produits \u00e0 recevoir": {
+ "4381-Charges sociales sur gratifications \u00e0 payer": {},
+ "4382-Charges sociales sur cong\u00e9s \u00e0 payer": {},
+ "4386-Autres charges \u00e0 payer": {}
+ }
+ },
+ "44-\u00c9tat et collectivit\u00e9s publiques (PASSIF)": {
+ "441-\u00c9tat, imp\u00f4t sur les b\u00e9n\u00e9fices": {},
+ "442-\u00c9tat, autres imp\u00f4ts et taxes": {
+ "4421-Imp\u00f4ts et taxes d\u2019\u00c9tat": {},
+ "4422-Imp\u00f4ts et taxes pour les collectivit\u00e9s publiques": {},
+ "4423-Imp\u00f4ts et taxes recouvrables sur des obligataires": {},
+ "4424-Imp\u00f4ts et taxes recouvrables sur des associ\u00e9s": {},
+ "4426-Droits de douane": {},
+ "4428-Autres imp\u00f4ts et taxes": {}
+ },
+ "444-\u00c9tat, TVA due ou cr\u00e9dit de TVA": {
+ "4441-\u00c9tat, TVA due": {},
+ "4449-\u00c9tat, cr\u00e9dit de TVA \u00e0 reporter": {}
+ },
+ "446-\u00c9tat, autres taxes sur le chiffre d\u2019affaires": {},
+ "447-\u00c9tat, imp\u00f4ts retenus \u00e0 la source": {
+ "4471-Imp\u00f4t G\u00e9n\u00e9ral sur le revenu": {},
+ "4472-Imp\u00f4ts sur salaires": {},
+ "4473-Contribution nationale": {},
+ "4474-Contribution nationale de solidarit\u00e9": {},
+ "4478-Autres imp\u00f4ts et contributions": {}
+ }
+ },
+ "46-Apporteurs, associ\u00e9s et groupe (PASSIF)": {
+ "461-Apporteurs, op\u00e9rations sur le capital (PASSIF)": {
+ "4611-Apporteurs, apports en nature": {},
+ "4612-Apporteurs, apports en num\u00e9raire": {},
+ "4615-Apporteurs, versements re\u00e7us sur augmentation de capital": {},
+ "4616-Apporteurs, versements anticip\u00e9s": {},
+ "4617-Apporteurs d\u00e9faillants": {},
+ "4619-Apporteurs, capital \u00e0 rembourser": {}
+ },
+ "462-Associ\u00e9s, comptes courants": {
+ "4621-Principal": {},
+ "4626-Int\u00e9r\u00eats courus": {}
+ },
+ "463-Associ\u00e9s, op\u00e9rations faites en commun et GIE": {
+ "4631-Op\u00e9rations courantes": {},
+ "4636-Int\u00e9r\u00eats courus": {}
+ },
+ "465-Associ\u00e9s, dividendes \u00e0 payer": {},
+ "466-Groupe, comptes courants": {}
+ },
+ "47-D\u00e9biteurs et cr\u00e9diteurs divers (PASSIF)": {
+ "471-D\u00e9biteurs et cr\u00e9diteurs divers": {
+ "4711-D\u00e9biteurs divers": {},
+ "4712-Cr\u00e9diteurs divers": {},
+ "4713-Obligataires": {},
+ "4715-R\u00e9mun\u00e9rations d\u2019administrateurs": {},
+ "4716-Compte d\u2019affacturage": {},
+ "4717-D\u00e9biteurs divers retenues de garantie": {},
+ "4718-Apport, compte de fusion et op\u00e9rations assimil\u00e9es": {},
+ "4719-Bons de souscription d\u2019actions et d\u2019obligations": {}
+ },
+ "474-Compte de r\u00e9partition p\u00e9riodique des charges et des produits (PASSIF)": {
+ "4746-Compte de r\u00e9partition p\u00e9riodique des charges": {}
+ },
+ "475-Compte transitoire, ajustement sp\u00e9cial li\u00e9 \u00e0 la r\u00e9vision du SYSCOHADA (PASSIF)": {
+ "4752-Compte passif": {}
+ },
+ "477-Produits constat\u00e9s d\u2019avance": {},
+ "479-\u00c9carts de conversion passif": {
+ "4791-Augmentation des cr\u00e9ances d\u2019exploitation": {},
+ "4792-Augmentation des cr\u00e9ances financi\u00e8res": {},
+ "4793-Diminution des dettes d\u2019exploitation": {},
+ "4794-Diminution des dettes financi\u00e8res": {},
+ "4797-Diff\u00e9rences d\u2019\u00e9valuation sur instruments de tr\u00e9sorerie": {},
+ "4798-Diff\u00e9rences compens\u00e9es par couverture de change": {}
+ }
+ },
+ "48-Cr\u00e9ances et dettes hors activit\u00e9s ordinaires (HAO) (PASSIF)": {
+ "481-Fournisseurs d\u2019investissements": {
+ "4811-Immobilisations incorporelles": {},
+ "4812-Immobilisations corporelles": {},
+ "4813-Versements restant \u00e0 effectuer sur titres de participation et titres immobilis\u00e9s non lib\u00e9r\u00e9s": {},
+ "4816-R\u00e9serve de propri\u00e9t\u00e9": {},
+ "4817-Retenues de garantie": {},
+ "4818-Factures non parvenues": {}
+ },
+ "482-Fournisseurs d\u2019investissements, effets \u00e0 payer": {
+ "4821-Immobilisations incorporelles": {},
+ "4822-Immobilisations corporelles": {}
+ },
+ "484-Autres dettes hors activit\u00e9s ordinaires (HAO)": {
+ "4887-Produits": {}
+ }
+ },
+ "49-D\u00e9pr\u00e9ciations et provisions pour risques \u00e0 court terme (tiers) (PASSIF)": {
+ "490-D\u00e9pr\u00e9ciations des comptes fournisseurs": {},
+ "492-D\u00e9pr\u00e9ciations des comptes personnel": {},
+ "493-D\u00e9pr\u00e9ciations des comptes organismes sociaux": {},
+ "494-D\u00e9pr\u00e9ciations des comptes \u00c9tat et collectivit\u00e9s publiques": {},
+ "495-D\u00e9pr\u00e9ciations des comptes organismes internationaux": {}
+ },
+ "root_type": "Liability"
+ },
+ "5-Comptes de tr\u00e9sorerie": {
+ "50-Titres de placement": {
+ "501-Titres du tr\u00e9sor et bons de caisse \u00e0 court terme": {
+ "5011-Titres du Tr\u00e9sor \u00e0 court terme": {},
+ "5012-Titres d\u2019organismes financiers": {},
+ "5013-Bons de caisse \u00e0 court terme": {},
+ "5016-Frais d\u2019acquisition des titres de tr\u00e9sor et bons de caisse": {}
+ },
+ "502-Actions": {
+ "5021-Actions ou parts propres": {},
+ "5022-Actions cot\u00e9es": {},
+ "5023-Actions non cot\u00e9es": {},
+ "5024-Actions d\u00e9membr\u00e9es (certificats d\u2019investissement, droits de vote)": {},
+ "5025-Autres actions": {},
+ "5026-Frais d\u2019acquisition des actions": {}
+ },
+ "503-Obligations": {
+ "5031-Obligations \u00e9mises par la soci\u00e9t\u00e9 et rachet\u00e9es par elle": {},
+ "5032-Obligations cot\u00e9es": {},
+ "5033-Obligations non cot\u00e9es": {},
+ "5035-Autres obligations": {},
+ "5036-Frais d\u2019acquisition des obligations": {}
+ },
+ "504-Bons de souscription": {
+ "5042-Bons de souscription d\u2019actions": {},
+ "5043-Bons de souscription d\u2019obligations": {}
+ },
+ "505-Titres n\u00e9gociables hors r\u00e9gion": {},
+ "506-Int\u00e9r\u00eats courus": {
+ "5061-Titres du Tr\u00e9sor et bons de caisse \u00e0 court terme": {},
+ "5062-Actions": {},
+ "5063-Obligations": {}
+ },
+ "508-Autres titres de placement et cr\u00e9ances assimil\u00e9es": {}
+ },
+ "51-Valeurs \u00e0 encaisser": {
+ "511-Effets \u00e0 encaisser": {},
+ "512-Effets \u00e0 l\u2019encaissement": {},
+ "513-Ch\u00e8ques \u00e0 encaisser": {},
+ "514-Ch\u00e8ques \u00e0 l\u2019encaissement": {},
+ "515-Cartes de cr\u00e9dit \u00e0 encaisser": {},
+ "518-Autres valeurs \u00e0 l\u2019encaissement": {
+ "5181-Warrants": {},
+ "5182-Billets de fonds": {},
+ "5185-Ch\u00e8ques de voyage": {},
+ "5186-Coupons \u00e9chus": {},
+ "5187-Int\u00e9r\u00eats \u00e9chus des obligations": {}
+ }
+ },
+ "52-Banques": {
+ "521-Banques locales": {
+ "5211-Banques en monnaie nationale": {
+ "account_type": "Bank"
+ },
+ "5215-Banques en devises": {
+ "account_type": "Bank"
+ },
+ "account_type": "Bank"
+ },
+ "522-Banques autres \u00c9tats r\u00e9gion": {},
+ "523-Banques autres \u00c9tats zone mon\u00e9taire": {},
+ "524-Banques hors zone mon\u00e9taire": {},
+ "525-Banques d\u00e9p\u00f4t \u00e0 terme": {},
+ "526-Banques, int\u00e9r\u00eats courus": {
+ "5261-Banque, int\u00e9r\u00eats courus, charges \u00e0 payer": {},
+ "5267-Banque, int\u00e9r\u00eats courus, produits \u00e0 recevoir": {}
+ }
+ },
+ "53-\u00c9tablissements financiers et assimil\u00e9s": {
+ "531-Ch\u00e8ques postaux": {},
+ "532-Tr\u00e9sor": {},
+ "533-Soci\u00e9t\u00e9s de gestion et d\u2019interm\u00e9diation (SGI)": {},
+ "536-\u00c9tablissements financiers, int\u00e9r\u00eats courus": {},
+ "538-Autres organismes financiers": {}
+ },
+ "54-Instruments de tr\u00e9sorerie": {
+ "541-Options de taux d\u2019int\u00e9r\u00eat": {},
+ "542-Options de taux de change": {},
+ "543-Options de taux boursiers": {},
+ "544-Instruments de march\u00e9s \u00e0 terme": {},
+ "545-Avoirs d\u2019or et autres m\u00e9taux pr\u00e9cieux": {}
+ },
+ "55-Instruments de monnaie \u00e9lectronique": {
+ "551-Monnaie \u00e9lectronique carte carburant": {},
+ "552-Monnaie \u00e9lectronique t\u00e9l\u00e9phone portable": {},
+ "553-Monnaie \u00e9lectronique carte p\u00e9age": {},
+ "554-Porte-monnaie \u00e9lectronique": {},
+ "558-Autres instruments de monnaies \u00e9lectroniques": {}
+ },
+ "56-Banques, cr\u00e9dits de tr\u00e9sorerie et d\u2019escompte": {
+ "561-Cr\u00e9dits de tr\u00e9sorerie": {},
+ "564-Escompte de cr\u00e9dits de campagne": {},
+ "565-Escompte de cr\u00e9dits ordinaires": {},
+ "566-Banques, cr\u00e9dits de tr\u00e9sorerie, int\u00e9r\u00eats courus": {}
+ },
+ "57-Caisse": {
+ "571-Caisse si\u00e8ge social": {
+ "5711-Caisse en monnaie nationale": {},
+ "5712-Caisse en devises": {}
+ },
+ "572-Caisse succursale A": {
+ "5721-En monnaie nationale": {},
+ "5722-En devises": {}
+ },
+ "573-Caisse succursale B": {
+ "5731-En monnaie nationale": {},
+ "5732-En devises": {}
+ }
+ },
+ "58-R\u00e9gies d\u2019avances, accr\u00e9ditifs et virements internes": {
+ "581-R\u00e9gies d\u2019avance": {},
+ "582-Accr\u00e9ditifs": {},
+ "585-Virements de fonds": {},
+ "588-Autres virements internes": {}
+ },
+ "59-D\u00e9pr\u00e9ciations et provisions pour risque \u00e0 court terme": {
+ "590-D\u00e9pr\u00e9ciations des titres de placement": {},
+ "591-D\u00e9pr\u00e9ciations des titres et valeurs \u00e0 encaisser": {},
+ "592-D\u00e9pr\u00e9ciations des comptes banques": {},
+ "593-D\u00e9pr\u00e9ciations des comptes \u00e9tablissements financiers et assimil\u00e9s": {},
+ "594-D\u00e9pr\u00e9ciations des comptes d\u2019instruments de tr\u00e9sorerie": {},
+ "599-Provisions pour risque \u00e0 court terme \u00e0 caract\u00e8re financier": {}
+ },
+ "root_type": "Asset"
+ },
+ "6-Comptes de charges des activit\u00e9s ordinaires": {
+ "60-Achats et variations de stocks": {
+ "601-Achats de marchandises": {
+ "6011-Dans la R\u00e9gion": {},
+ "6012-Hors R\u00e9gion": {},
+ "6013-Aux entit\u00e9s du groupe dans la R\u00e9gion": {},
+ "6014-Aux entit\u00e9s du groupe hors R\u00e9gion": {},
+ "6015-Frais sur achats": {},
+ "6019-Rabais, remises et ristournes obtenus (non ventil\u00e9s)": {}
+ },
+ "602-Achats de mati\u00e8res premi\u00e8res et fournitures li\u00e9es": {
+ "6021-Dans la R\u00e9gion": {},
+ "6022-Hors R\u00e9gion": {},
+ "6023-Aux entit\u00e9s du groupe dans la R\u00e9gion": {},
+ "6024-Aux entit\u00e9s du groupe hors R\u00e9gion": {},
+ "6025-Frais sur achats": {},
+ "6029-Rabais, remises et ristournes obtenus (non ventil\u00e9s)": {}
+ },
+ "603-Variations des stocks de biens achet\u00e9s": {
+ "6031-Variations des stocks de marchandises": {},
+ "6032-Variations des stocks de mati\u00e8res premi\u00e8res et fournitures li\u00e9es": {},
+ "6033-Variations des stocks d\u2019autres approvisionnements": {}
+ },
+ "604-Achats stock\u00e9s de mati\u00e8res et fournitures consommables": {
+ "6041-Mati\u00e8res consommables": {},
+ "6042-Mati\u00e8res combustibles": {},
+ "6043-Produits d\u2019entretien": {},
+ "6044-Fournitures d\u2019atelier et d\u2019usine": {},
+ "6045-Frais sur achat": {},
+ "6046-Fournitures de magasin": {},
+ "6047-Fournitures de bureau": {},
+ "6049-Rabais, remises et ristournes obtenus (non ventil\u00e9s)": {}
+ },
+ "605-Autres achats": {
+ "6051-Fournitures non stockables Eau": {},
+ "6052-Fournitures non stockables \u00c9lectricit\u00e9": {},
+ "6053-Fournitures non stockables Autres \u00e9nergies": {},
+ "6054-Fournitures d\u2019entretien non stockables": {},
+ "6055-Fournitures de bureau non stockables": {},
+ "6056-Achats de petit mat\u00e9riel et outillage": {},
+ "6057-Achats d\u2019\u00e9tudes et prestations de services": {},
+ "6058-Achats de travaux, mat\u00e9riels et \u00e9quipements": {},
+ "6059-Rabais, remises et ristournes obtenus (non ventil\u00e9s)": {}
+ },
+ "608-Achats d\u2019emballages": {
+ "6081-Emballages perdus": {},
+ "6082-Emballages r\u00e9cup\u00e9rables non identifiables": {},
+ "6083-Emballages \u00e0 usage mixte": {},
+ "6085-Frais sur achats": {},
+ "6089-Rabais, remises et ristournes obtenus (non ventil\u00e9s)": {}
+ }
+ },
+ "61-Transports": {
+ "612-Transports sur ventes": {},
+ "613-Transports pour le compte de tiers": {},
+ "614-Transports du personnel": {},
+ "616-Transports de plis": {},
+ "618-Autres frais de transport": {
+ "6181-Voyages et d\u00e9placements": {},
+ "6182-Transports entre \u00e9tablissements ou chantiers": {},
+ "6183-Transports administratifs": {}
+ }
+ },
+ "62-Services ext\u00e9rieurs": {
+ "621-Sous-traitance g\u00e9n\u00e9rale": {},
+ "622-Locations, charges locatives": {
+ "6221-Locations de terrains": {},
+ "6222-Locations de b\u00e2timents": {},
+ "6223-Locations de mat\u00e9riels et outillages": {},
+ "6224-Malis sur emballages": {},
+ "6225-Locations d\u2019emballages": {},
+ "6226-Fermages et loyers du foncier": {},
+ "6228-Locations et charges locatives diverses": {}
+ },
+ "623-Redevances de location acquisition": {
+ "6232-Cr\u00e9dit-bail immobilier": {},
+ "6233-Cr\u00e9dit-bail mobilier": {},
+ "6234-Location-vente": {},
+ "6238-Autres contrats de location acquisition": {}
+ },
+ "624-Entretien, r\u00e9parations, remise en \u00e9tat et maintenance": {
+ "6241-Entretien et r\u00e9parations des biens immobiliers": {},
+ "6242-Entretien et r\u00e9parations des biens mobiliers": {},
+ "6243-Maintenance": {},
+ "6244-Charges de d\u00e9mant\u00e8lement et remise en \u00e9tat": {},
+ "6248-Autres entretiens et r\u00e9parations": {}
+ },
+ "625-Primes d\u2019assurance": {
+ "6251-Assurances multirisques": {},
+ "6252-Assurances mat\u00e9riel de transport": {},
+ "6253-Assurances risques d\u2019exploitation": {},
+ "6254-Assurances responsabilit\u00e9 du producteur": {},
+ "6255-Assurances insolvabilit\u00e9 clients": {},
+ "6257-Assurances transport sur ventes": {},
+ "6258-Autres primes d\u2019assurances": {}
+ },
+ "626-\u00c9tudes, recherches et documentation": {
+ "6261-\u00c9tudes et recherches": {},
+ "6265-Documentation g\u00e9n\u00e9rale": {},
+ "6266-Documentation technique": {}
+ },
+ "627-Publicit\u00e9, publications, relations publiques": {
+ "6271-Annonces, insertions": {},
+ "6272-Catalogues, imprim\u00e9s publicitaires": {},
+ "6273-\u00c9chantillons": {},
+ "6274-Foires et expositions": {},
+ "6275-Publications": {},
+ "6276-Cadeaux \u00e0 la client\u00e8le": {},
+ "6277-Frais de colloques, s\u00e9minaires, conf\u00e9rences": {},
+ "6278-Autres charges de publicit\u00e9 et relations publiques": {}
+ },
+ "628-Frais de t\u00e9l\u00e9communications": {
+ "6281-Frais de t\u00e9l\u00e9phone": {},
+ "6282-Frais de t\u00e9lex": {},
+ "6283-Frais de t\u00e9l\u00e9copie": {},
+ "6288-Autres frais de t\u00e9l\u00e9communications": {}
+ }
+ },
+ "63-Autres services ext\u00e9rieurs": {
+ "631-Frais bancaires": {
+ "6311-Frais sur titres (vente, garde)": {},
+ "6312-Frais sur effets": {},
+ "6313-Location de coffres": {},
+ "6314-Commissions d\u2019affacturage": {},
+ "6315-Commissions sur cartes de cr\u00e9dit": {},
+ "6316-Frais d\u2019\u00e9mission d\u2019emprunts": {},
+ "6317-Frais sur instruments monnaie \u00e9lectronique": {},
+ "6318-Autres frais bancaires": {}
+ },
+ "632-R\u00e9mun\u00e9rations d\u2019interm\u00e9diaires et de conseils": {
+ "6322-Commissions et courtages sur ventes": {},
+ "6324-Honoraires des professions r\u00e9glement\u00e9es": {},
+ "6325-Frais d\u2019actes et de contentieux": {},
+ "6326-R\u00e9mun\u00e9rations d\u2019affacturage": {},
+ "6327-R\u00e9mun\u00e9rations des autres prestataires de services": {},
+ "6328-Divers frais": {}
+ },
+ "633-Frais de formation du personnel": {},
+ "634-Redevances pour brevets, licences, logiciels, concessions et droits et valeurs similaires": {
+ "6342-Redevances pour brevets, licences": {},
+ "6343-Redevances pour logiciels": {},
+ "6344-Redevances pour marques": {},
+ "6345-Redevances pour sites internet": {},
+ "6346-Redevances pour concessions, droits et valeurs similaires": {}
+ },
+ "635-Cotisations": {
+ "6351-Cotisations": {},
+ "6358-Concours divers": {}
+ },
+ "637-R\u00e9mun\u00e9rations de personnel ext\u00e9rieur \u00e0 l\u2019entit\u00e9": {
+ "6371-Personnel int\u00e9rimaire": {},
+ "6372-Personnel d\u00e9tach\u00e9 ou pr\u00eat\u00e9 \u00e0 l\u2019entit\u00e9": {}
+ },
+ "638-Autres charges externes": {
+ "6381-Frais de recrutement du personnel": {},
+ "6382-Frais de d\u00e9m\u00e9nagement": {},
+ "6383-R\u00e9ceptions": {},
+ "6384-Missions": {},
+ "6385-Charges de copropri\u00e9t\u00e9": {}
+ }
+ },
+ "64-Imp\u00f4ts et taxes": {
+ "641-Imp\u00f4ts et taxes directs": {
+ "6411-Imp\u00f4ts fonciers et taxes annexes": {},
+ "6412-Patentes, licences et taxes annexes": {},
+ "6413-Taxes sur appointements et salaires": {},
+ "6414-Taxes d\u2019apprentissage": {},
+ "6415-Formation professionnelle continue": {},
+ "6418-Autres imp\u00f4ts et taxes directs": {}
+ },
+ "645-Imp\u00f4ts et taxes indirects": {},
+ "646-Droits d\u2019enregistrement": {
+ "6461-Droits de mutation": {},
+ "6462-Droits de timbre": {},
+ "6463-Taxes sur les v\u00e9hicules de soci\u00e9t\u00e9": {},
+ "6464-Vignettes": {},
+ "6468-Autres droits": {}
+ },
+ "647-P\u00e9nalit\u00e9s, amendes fiscales": {
+ "6471-P\u00e9nalit\u00e9s d\u2019assiette, imp\u00f4ts directs": {},
+ "6472-P\u00e9nalit\u00e9s d\u2019assiette, imp\u00f4ts indirects": {},
+ "6473-P\u00e9nalit\u00e9s de recouvrement, imp\u00f4ts directs": {},
+ "6474-P\u00e9nalit\u00e9s de recouvrement, imp\u00f4ts indirects": {},
+ "6478-Autres p\u00e9nalit\u00e9s et amendes fiscales": {}
+ },
+ "648-Autres imp\u00f4ts et taxes": {}
+ },
+ "65-Autres charges": {
+ "651-Pertes sur cr\u00e9ances clients et autres d\u00e9biteurs": {
+ "6511-Clients": {},
+ "6515-Autres d\u00e9biteurs": {}
+ },
+ "652-Quote-part de r\u00e9sultat sur op\u00e9rations faites en commun": {
+ "6521-Quote-part transf\u00e9r\u00e9e de b\u00e9n\u00e9fices (comptabilit\u00e9 du g\u00e9rant)": {},
+ "6525-Pertes imput\u00e9es par transfert (comptabilit\u00e9 des associ\u00e9s non g\u00e9rants)": {}
+ },
+ "654-Valeurs comptables des cessions courantes d\u2019immobilisations": {
+ "6541-Immobilisations incorporelles": {},
+ "6542-Immobilisations corporelles": {}
+ },
+ "656-Perte de change sur cr\u00e9ances et dettes commerciale": {},
+ "657-P\u00e9nalit\u00e9s et amendes p\u00e9nales": {},
+ "658-Charges diverses": {
+ "6581-Indemnit\u00e9s de fonction et autres r\u00e9mun\u00e9rations d\u2019administrateurs": {},
+ "6582-Dons": {},
+ "6583-M\u00e9c\u00e9nat": {},
+ "6588-Autres charges diverses": {}
+ },
+ "659-Charges pour d\u00e9pr\u00e9ciations et provisions pour risques \u00e0 court terme d\u2019exploitation": {
+ "6591-Sur risques \u00e0 court terme": {},
+ "6593-Sur stocks": {},
+ "6594-Sur cr\u00e9ances": {},
+ "6598-Autres charges pour d\u00e9pr\u00e9ciations et provisions pour risques \u00e0 court terme": {}
+ }
+ },
+ "66-Charges de personnel": {
+ "661-R\u00e9mun\u00e9rations directes vers\u00e9es au personnel national": {
+ "6611-Appointements salaires et commissions": {},
+ "6612-Primes et gratifications": {},
+ "6613-Cong\u00e9s pay\u00e9s": {},
+ "6614-Indemnit\u00e9s de pr\u00e9avis, de licenciement et de recherche d\u2019embauche": {},
+ "6615-Indemnit\u00e9s de maladie vers\u00e9es aux travailleurs": {},
+ "6616-Suppl\u00e9ment familial": {},
+ "6617-Avantages en nature": {},
+ "6618-Autres r\u00e9mun\u00e9rations directes": {}
+ },
+ "662-R\u00e9mun\u00e9rations directes vers\u00e9es au personnel non national": {
+ "6621-Appointements salaires et commissions": {},
+ "6622-Primes et gratifications": {},
+ "6623-Cong\u00e9s pay\u00e9s": {},
+ "6624-Indemnit\u00e9s de pr\u00e9avis, de licenciement et de recherche d\u2019embauche": {},
+ "6625-Indemnit\u00e9s de maladie vers\u00e9es aux travailleurs": {},
+ "6626-Suppl\u00e9ment familial": {},
+ "6627-Avantages en nature": {},
+ "6628-Autres r\u00e9mun\u00e9rations directes": {}
+ },
+ "663-Indemnit\u00e9s forfaitaires vers\u00e9es au personnel": {
+ "6631-Indemnit\u00e9s de logement": {},
+ "6632-Indemnit\u00e9s de repr\u00e9sentation": {},
+ "6633-Indemnit\u00e9s d\u2019expatriation": {},
+ "6634-Indemnit\u00e9s de transport": {},
+ "6638-Autres indemnit\u00e9s et avantages divers": {}
+ },
+ "664-Charges sociales": {
+ "6641-Charges sociales sur r\u00e9mun\u00e9ration du personnel national": {},
+ "6642-Charges sociales sur r\u00e9mun\u00e9ration du personnel non national": {}
+ },
+ "666-R\u00e9mun\u00e9rations et charges sociales de l\u2019exploitant individuel": {
+ "6661-R\u00e9mun\u00e9ration du travail de l\u2019exploitant": {},
+ "6662-Charges sociales": {}
+ },
+ "667-R\u00e9mun\u00e9ration transf\u00e9r\u00e9e de personnel ext\u00e9rieur": {
+ "6671-Personnel int\u00e9rimaire": {},
+ "6672-Personnel d\u00e9tach\u00e9 ou pr\u00eat\u00e9 \u00e0 l\u2019entit\u00e9": {}
+ },
+ "668-Autres charges sociales": {
+ "6681-Versements aux syndicats et comit\u00e9s d\u2019entreprise, d\u2019\u00e9tablissement": {},
+ "6682-Versements aux comit\u00e9s d\u2019hygi\u00e8ne et de s\u00e9curit\u00e9": {},
+ "6683-Versements et contributions aux autres \u0153uvres sociales": {},
+ "6684-M\u00e9decine du travail et pharmacie": {},
+ "6685-Assurances et organismes de sant\u00e9": {},
+ "6686-Assurances retraite et fonds de pension": {},
+ "6687-Majorations et p\u00e9nalit\u00e9s sociales": {},
+ "6688-Charges sociales diverses": {}
+ }
+ },
+ "67-Frais financiers et charges assimil\u00e9es": {
+ "671-Int\u00e9r\u00eats des emprunts": {
+ "6711-Emprunts obligataires": {},
+ "6712-Emprunts aupr\u00e8s des \u00e9tablissements de cr\u00e9dit": {},
+ "6713-Dettes li\u00e9es \u00e0 des participations": {},
+ "6714-Primes de remboursement des obligations": {}
+ },
+ "672-Int\u00e9r\u00eats dans loyers de location acquisition": {
+ "6722-Int\u00e9r\u00eats dans loyers de location acquisition / cr\u00e9dit-bail immobilier": {},
+ "6723-Int\u00e9r\u00eats dans loyers de location acquisition / cr\u00e9dit-bail mobilier": {},
+ "6724-Int\u00e9r\u00eats dans loyers de location acquisition / location-vente": {},
+ "6728-Int\u00e9r\u00eats dans loyers des autres locations acquisition": {}
+ },
+ "673-Escomptes accord\u00e9s": {},
+ "674-Autres int\u00e9r\u00eats": {
+ "6741-Avances re\u00e7ues et d\u00e9p\u00f4ts cr\u00e9diteurs": {},
+ "6742-Comptes courants bloqu\u00e9s": {},
+ "6743-Int\u00e9r\u00eats sur obligations cautionn\u00e9es": {},
+ "6744-Int\u00e9r\u00eats sur dettes commerciales": {},
+ "6745-Int\u00e9r\u00eats bancaires et sur op\u00e9rations de financement (escompte...)": {},
+ "6748-Int\u00e9r\u00eats sur dettes diverses": {}
+ },
+ "675-Escomptes des effets de commerce": {},
+ "676-Pertes de change financi\u00e8res": {},
+ "677-Pertes sur titres de placement": {
+ "6771-Pertes sur cessions de titres de placement": {},
+ "6772-Mali provenant d\u2019attribution gratuite d\u2019actions au personnel salari\u00e9 et aux dirigeants": {}
+ },
+ "678-Pertes et charges sur risques financiers": {
+ "6781-Sur rentes viag\u00e8res": {},
+ "6782-Sur op\u00e9rations financi\u00e8res": {},
+ "6784-Sur instruments de tr\u00e9sorerie": {}
+ },
+ "679-Charges pour d\u00e9pr\u00e9ciations et provisions pour risques \u00e0 court terme financi\u00e8res": {
+ "6791-Sur risques financiers": {},
+ "6795-Sur titres de placement": {},
+ "6798-Autres charges pour d\u00e9pr\u00e9ciations et provisions pour risques \u00e0 court terme financi\u00e8res": {}
+ }
+ },
+ "68-Dotations aux amortissements": {
+ "681-Dotations aux amortissements d\u2019exploitation": {
+ "6812-Dotations aux amortissements des immobilisations incorporelles": {},
+ "6813-Dotations aux amortissements des immobilisations corporelles": {}
+ }
+ },
+ "69-Dotations aux provisions et aux d\u00e9pr\u00e9ciations": {
+ "691-Dotations aux provisions et aux d\u00e9pr\u00e9ciations d\u2019exploitation": {
+ "6911-Dotations aux provisions pour risques et charges": {},
+ "6913-Dotations aux d\u00e9pr\u00e9ciations des immobilisations incorporelles": {},
+ "6914-Dotations aux d\u00e9pr\u00e9ciations des immobilisations corporelles": {}
+ },
+ "697-Dotations aux provisions et aux d\u00e9pr\u00e9ciations financi\u00e8res": {
+ "6971-Dotations aux provisions pour risques et charges": {},
+ "6972-Dotations aux d\u00e9pr\u00e9ciations des immobilisations financi\u00e8res": {}
+ }
+ },
+ "root_type": "Expense"
+ },
+ "7-Comptes de produits des activit\u00e9s ordinaires": {
+ "70-Ventes": {
+ "701-Ventes de marchandises": {
+ "7011-Dans la R\u00e9gion": {},
+ "7012-Hors R\u00e9gion": {},
+ "7013-Aux entit\u00e9s du groupe dans la R\u00e9gion": {},
+ "7014-Aux entit\u00e9s du groupe hors R\u00e9gion": {},
+ "7015-Sur internet": {},
+ "7019-Rabais, remises, ristournes accord\u00e9s (non ventil\u00e9s)": {}
+ },
+ "702-Ventes de produits finis": {
+ "7021-Dans la R\u00e9gion": {},
+ "7022-Hors R\u00e9gion": {},
+ "7023-Aux entit\u00e9s du groupe dans la R\u00e9gion": {},
+ "7024-Aux entit\u00e9s du groupe hors R\u00e9gion": {},
+ "7025-Sur internet": {},
+ "7029-Rabais, remises, ristournes accord\u00e9s (non ventil\u00e9s)": {}
+ },
+ "703-Ventes de produits interm\u00e9diaires": {
+ "7031-Dans la R\u00e9gion": {},
+ "7032-Hors R\u00e9gion": {},
+ "7033-Aux entit\u00e9s du groupe dans la R\u00e9gion": {},
+ "7034-Aux entit\u00e9s du groupe hors R\u00e9gion": {},
+ "7035-Sur internet": {},
+ "7039-Rabais, remises, ristournes accord\u00e9s (non ventil\u00e9s)": {}
+ },
+ "704-Ventes de produits r\u00e9siduels": {
+ "7041-Dans la R\u00e9gion": {},
+ "7042-Hors R\u00e9gion": {},
+ "7043-Aux entit\u00e9s du groupe dans la R\u00e9gion": {},
+ "7044-Aux entit\u00e9s du groupe hors R\u00e9gion": {},
+ "7045-Sur internet": {},
+ "7049-Rabais, remises, ristournes accord\u00e9s (non ventil\u00e9s)": {}
+ },
+ "705-Travaux factur\u00e9s": {
+ "7051-Dans la R\u00e9gion": {},
+ "7052-Hors R\u00e9gion": {},
+ "7053-Aux entit\u00e9s du groupe dans la R\u00e9gion": {},
+ "7054-Aux entit\u00e9s du groupe hors R\u00e9gion": {},
+ "7055-Sur internet": {},
+ "7059-Rabais, remises, ristournes accord\u00e9s (non ventil\u00e9s)": {}
+ },
+ "706-Services vendus": {
+ "7061-Dans la R\u00e9gion": {},
+ "7062-Hors R\u00e9gion": {},
+ "7063-Aux entit\u00e9s du groupe dans la R\u00e9gion": {},
+ "7064-Aux entit\u00e9s du groupe hors R\u00e9gion": {},
+ "7065-Sur internet": {},
+ "7069-Rabais, remises, ristournes accord\u00e9s (non ventil\u00e9s)": {}
+ },
+ "707-Produits accessoires": {
+ "7071-Ports, emballages perdus et autres frais factur\u00e9s": {},
+ "7072-Commissions et courtages": {},
+ "7073-Locations": {},
+ "7074-Bonis sur reprises et cessions d\u2019emballages": {},
+ "7075-Mise \u00e0 disposition de personnel": {},
+ "7076-Redevances pour brevets, logiciels, marques et droits similaires": {},
+ "7077-Services exploit\u00e9s dans l\u2019int\u00e9r\u00eat du personnel": {},
+ "7078-Autres produits accessoires": {}
+ }
+ },
+ "71-Subventions d\u2019exploitation": {
+ "711-Sur produits \u00e0 l\u2019exportation": {},
+ "712-Sur produits \u00e0 l\u2019importation": {},
+ "713-Sur produits de p\u00e9r\u00e9quation": {},
+ "714-Indemnit\u00e9s et subventions d\u2019exploitation (entit\u00e9 agricole)": {},
+ "718-Autres subventions d\u2019exploitation": {
+ "7181-Vers\u00e9es par l\u2019\u00c9tat et les collectivit\u00e9s publiques": {},
+ "7182-Vers\u00e9es par les organismes internationaux": {},
+ "7183-Vers\u00e9es par des tiers": {}
+ }
+ },
+ "72-Production immobilis\u00e9e": {
+ "721-Immobilisations incorporelles": {},
+ "722-Immobilisations corporelles": {
+ "7221-Immobilisations corporelles (hors actifs biologiques)": {},
+ "7222-Immobilisations corporelles (actifs biologiques)": {}
+ },
+ "724-Production auto-consomm\u00e9e": {},
+ "726-Immobilisations financi\u00e8res": {}
+ },
+ "73-Variations des stocks de biens et de services produits": {
+ "734-Variations des stocks de produits en cours": {
+ "7341-Produits en cours": {},
+ "7342-Travaux en cours": {}
+ },
+ "735-Variations des en-cours de services": {
+ "7351-\u00c9tudes en cours": {},
+ "7352-Prestations de services en cours": {}
+ },
+ "736-Variations des stocks de produits finis": {},
+ "737-Variations des stocks de produits interm\u00e9diaires et r\u00e9siduels": {
+ "7371-Produits interm\u00e9diaires": {},
+ "7372-Produits r\u00e9siduels": {}
+ }
+ },
+ "75-Autres produits": {
+ "751-Profits sur cr\u00e9ances clients et autres d\u00e9biteurs": {},
+ "752-Quote-part de r\u00e9sultat sur op\u00e9rations faites en commun": {
+ "7521-Quote-part transf\u00e9r\u00e9e de pertes (comptabilit\u00e9 du g\u00e9rant)": {},
+ "7525-B\u00e9n\u00e9fices attribu\u00e9s par transfert (comptabilit\u00e9 des associ\u00e9s non g\u00e9rants)": {}
+ },
+ "754-Produits des cessions courantes d\u2019immobilisations": {
+ "7541-Immobilisations incorporelles": {},
+ "7542-Immobilisations corporelles": {}
+ },
+ "756-Gains de change sur cr\u00e9ances et dettes commerciales": {},
+ "758-Produits divers": {
+ "7581-Indemnit\u00e9s de fonction et autres r\u00e9mun\u00e9rations d\u2019administrateurs": {},
+ "7582-Indemnit\u00e9s d\u2019assurances re\u00e7ues": {},
+ "7588-Autres produits divers": {}
+ },
+ "759-Reprises de charges pour d\u00e9pr\u00e9ciations et provisions pour risques \u00e0 court terme d\u2019exploitation": {
+ "7591-Sur risques \u00e0 court terme": {},
+ "7593-Sur stocks": {},
+ "7594-Sur cr\u00e9ances": {},
+ "7598-Sur autres charges pour d\u00e9pr\u00e9ciations et provisions pour risques \u00e0 court terme d\u2019exploitation": {}
+ }
+ },
+ "77-Revenus financiers et produits assimil\u00e9s": {
+ "771-Int\u00e9r\u00eats de pr\u00eats et cr\u00e9ances diverses": {
+ "7712-Int\u00e9r\u00eats de pr\u00eats": {},
+ "7713-Int\u00e9r\u00eats sur cr\u00e9ances diverses": {}
+ },
+ "772-Revenus de participations et autres titres immobilis\u00e9s": {
+ "7721-Revenus des titres de participation": {},
+ "7722-Revenus autres titres immobilis\u00e9s": {}
+ },
+ "773-Escomptes obtenus": {},
+ "774-Revenus de placement": {
+ "7745-Revenus des obligations": {},
+ "7746-Revenus des titres de placement": {}
+ },
+ "775-Int\u00e9r\u00eats dans loyers de location acquisition": {},
+ "776-Gains de change financiers": {},
+ "777-Gains sur cessions de titres de placement": {},
+ "778-Gains sur risques financiers": {
+ "7781-Sur rentes viag\u00e8res": {},
+ "7782-Sur op\u00e9rations financi\u00e8res": {},
+ "7784-Sur instruments de tr\u00e9sorerie": {}
+ },
+ "779-Reprises de charges pour d\u00e9pr\u00e9ciations et provisions \u00e0 court terme financi\u00e8res": {
+ "7791-Sur risques financiers": {},
+ "7795-Sur titres de placement": {},
+ "7798-Sur autres charges pour d\u00e9pr\u00e9ciations et provisions pour risques \u00e0 court terme financi\u00e8res": {}
+ }
+ },
+ "78-Transferts de charges": {
+ "781-Transferts de charges d\u2019exploitation": {},
+ "787-Transferts de charges financi\u00e8res": {}
+ },
+ "79-Reprises de provisions, de d\u00e9pr\u00e9ciations et autres": {
+ "791-Reprises de provisions et d\u00e9pr\u00e9ciations d\u2019exploitation": {
+ "7911-Pour risques et charges": {},
+ "7913-Des immobilisations incorporelles": {},
+ "7914-Des immobilisations corporelles": {}
+ },
+ "797-Reprises de provisions et d\u00e9pr\u00e9ciations financi\u00e8res": {
+ "7971-Pour risques et charges": {},
+ "7972-Des immobilisations financi\u00e8res": {}
+ },
+ "798-Reprises d\u2019amortissements": {},
+ "799-Reprises de subventions d\u2019investissement": {}
+ },
+ "root_type": "Income"
+ },
+ "8-Comptes des autres charges et des autres produits (CHARGES)": {
+ "81-Valeurs comptables des cessions d\u2019immobilisations": {
+ "811-Immobilisations incorporelles": {},
+ "812-Immobilisations corporelles": {},
+ "816-Immobilisations financi\u00e8res": {}
+ },
+ "83-Charges hors activit\u00e9s ordinaires": {
+ "831-Charges HAO constat\u00e9es": {},
+ "833-Charges li\u00e9es aux op\u00e9rations de restructuration": {},
+ "834-Pertes sur cr\u00e9ances HAO": {},
+ "835-Dons et lib\u00e9ralit\u00e9s accord\u00e9s": {},
+ "836-Abandons de cr\u00e9ances consentis": {},
+ "837-Charges li\u00e9es aux op\u00e9rations de liquidation": {},
+ "839-Charges pour d\u00e9pr\u00e9ciations et provisions pour risques \u00e0 court terme HAO": {}
+ },
+ "85-Dotations hors activit\u00e9s ordinaires": {
+ "851-Dotations aux provisions r\u00e9glement\u00e9es": {},
+ "852-Dotations aux amortissements HAO": {},
+ "853-Dotations aux d\u00e9pr\u00e9ciations HAO": {},
+ "854-Dotations aux provisions pour risques et charges HAO": {},
+ "858-Autres dotations HAO": {}
+ },
+ "87-Participation des travailleurs": {
+ "871-Participation l\u00e9gale aux b\u00e9n\u00e9fices": {},
+ "874-Participation contractuelle aux b\u00e9n\u00e9fices": {},
+ "878-Autres participations": {}
+ },
+ "89-Imp\u00f4ts sur le r\u00e9sultat": {
+ "891-Imp\u00f4ts sur les b\u00e9n\u00e9fices de l\u2019exercice": {
+ "8911-Activit\u00e9s exerc\u00e9es dans l\u2019\u00c9tat": {},
+ "8912-Activit\u00e9s exerc\u00e9es dans les autres \u00c9tats de la R\u00e9gion": {},
+ "8913-Activit\u00e9s exerc\u00e9es hors R\u00e9gion": {}
+ },
+ "892-Rappel d\u2019imp\u00f4ts sur r\u00e9sultats ant\u00e9rieurs": {},
+ "895-Imp\u00f4t minimum forfaitaire IMF": {},
+ "899-D\u00e9gr\u00e8vements et annulations d\u2019imp\u00f4ts sur r\u00e9sultats ant\u00e9rieurs": {
+ "8991-D\u00e9gr\u00e8vements": {},
+ "8994-Annulations pour pertes r\u00e9troactives": {}
+ }
+ },
+ "root_type": "Expense"
+ },
+ "8-Comptes des autres charges et des autres produits (PRODUITS)": {
+ "82-Produits des cessions d\u2019immobilisations": {
+ "821-Immobilisations incorporelles": {},
+ "822-Immobilisations corporelles": {},
+ "826-Immobilisations financi\u00e8res": {}
+ },
+ "84-Produits hors activit\u00e9s ordinaires": {
+ "841-Produits HAO constat\u00e9s": {},
+ "843-Produits li\u00e9s aux op\u00e9rations de restructuration": {},
+ "844-Indemnit\u00e9s et subventions HAO (entit\u00e9 agricole)": {},
+ "845-Dons et lib\u00e9ralit\u00e9s obtenus": {},
+ "846-Abandons de cr\u00e9ances obtenus": {},
+ "847-Produits li\u00e9s aux op\u00e9rations de liquidation": {},
+ "848-Transferts de charges HAO": {},
+ "849-Reprises de charges pour d\u00e9pr\u00e9ciations et provisions pour risques \u00e0 court terme HAO": {}
+ },
+ "86-Reprises de charges, provisions et d\u00e9pr\u00e9ciations HAO": {
+ "861-Reprises de provisions r\u00e9glement\u00e9es": {},
+ "862-Reprises d\u2019amortissements HAO": {},
+ "863-Reprises de d\u00e9pr\u00e9ciations HAO": {},
+ "864-Reprises de provisions pour risques et charges HAO": {},
+ "868-Autres reprises HAO": {}
+ },
+ "88-Subventions d\u2019\u00e9quilibre": {
+ "881-\u00c9tat": {},
+ "884-Collectivit\u00e9s publiques": {},
+ "886-Groupe": {},
+ "888-Autres": {}
+ },
+ "root_type": "Income"
+ }
+ }
+}
\ No newline at end of file
diff --git a/erpnext/accounts/doctype/account/chart_of_accounts/verified/cf_plan_comptable_avec_code.json b/erpnext/accounts/doctype/account/chart_of_accounts/verified/cf_plan_comptable_avec_code.json
new file mode 100644
index 00000000000..5913ed65476
--- /dev/null
+++ b/erpnext/accounts/doctype/account/chart_of_accounts/verified/cf_plan_comptable_avec_code.json
@@ -0,0 +1,4208 @@
+{
+ "country_code": "cf",
+ "name": "Syscohada - Plan Comptable avec code",
+ "tree": {
+ "Comptes de ressources durables": {
+ "Capital": {
+ "Capital social": {
+ "Capital souscrit, non appel\u00e9": {
+ "account_number": "1011"
+ },
+ "Capital souscrit, appel\u00e9, non vers\u00e9": {
+ "account_number": "1012"
+ },
+ "Capital souscrit, appel\u00e9, vers\u00e9, non amorti": {
+ "account_number": "1013"
+ },
+ "Capital souscrit, appel\u00e9, vers\u00e9, amorti": {
+ "account_number": "1014"
+ },
+ "Capital souscrit soumis \u00e0 des conditions particuli\u00e8res": {
+ "account_number": "1018"
+ },
+ "account_number": "101"
+ },
+ "Capital par dotation": {
+ "Dotation initiale": {
+ "account_number": "1021"
+ },
+ "Dotations compl\u00e9mentaires": {
+ "account_number": "1022"
+ },
+ "Autres dotations": {
+ "account_number": "1028"
+ },
+ "account_number": "102"
+ },
+ "Capital personnel": {
+ "account_number": "103"
+ },
+ "Compte de l\u2019exploitant": {
+ "Apports temporaires": {
+ "account_number": "1041"
+ },
+ "Op\u00e9rations courantes": {
+ "account_number": "1042"
+ },
+ "R\u00e9mun\u00e9rations, imp\u00f4ts et autres charges personnelles": {
+ "account_number": "1043"
+ },
+ "Pr\u00e9l\u00e8vements d\u2019autoconsommation": {
+ "account_number": "1047"
+ },
+ "Autres pr\u00e9l\u00e8vements": {
+ "account_number": "1048"
+ },
+ "account_number": "104"
+ },
+ "Primes li\u00e9es au capital social": {
+ "Primes d\u2019\u00e9mission": {
+ "account_number": "1051"
+ },
+ "Primes d\u2019apport": {
+ "account_number": "1052"
+ },
+ "Primes de fusion": {
+ "account_number": "1053"
+ },
+ "Primes de conversion": {
+ "account_number": "1054"
+ },
+ "Autres primes": {
+ "account_number": "1058"
+ },
+ "account_number": "105"
+ },
+ "\u00c9carts de r\u00e9\u00e9valuation": {
+ "\u00c9carts de r\u00e9\u00e9valuation l\u00e9gale": {
+ "account_number": "1061"
+ },
+ "\u00c9carts de r\u00e9\u00e9valuation libre": {
+ "account_number": "1062"
+ },
+ "account_number": "106"
+ },
+ "Apporteurs, capital souscrit, non appel\u00e9": {
+ "account_number": "109"
+ },
+ "account_number": "10"
+ },
+ "R\u00e9serves": {
+ "R\u00e9serve l\u00e9gale": {
+ "account_number": "111"
+ },
+ "R\u00e9serves statutaires ou contractuelles": {
+ "account_number": "112"
+ },
+ "R\u00e9serves r\u00e9glement\u00e9es": {
+ "R\u00e9serves de plus-values nettes \u00e0 long terme": {
+ "account_number": "1131"
+ },
+ "R\u00e9serves d\u2019attribution gratuite d\u2019actions au personnel salari\u00e9 et aux dirigeants": {
+ "account_number": "1132"
+ },
+ "R\u00e9serves cons\u00e9cutives \u00e0 l\u2019octroi de subventions d\u2019investissement": {
+ "account_number": "1133"
+ },
+ "R\u00e9serves des valeurs mobili\u00e8res donnant acc\u00e8s au capital": {
+ "account_number": "1134"
+ },
+ "Autres r\u00e9serves r\u00e9glement\u00e9es": {
+ "account_number": "1135"
+ },
+ "account_number": "113"
+ },
+ "Autres r\u00e9serves": {
+ "R\u00e9serves facultatives": {
+ "account_number": "1181"
+ },
+ "R\u00e9serves diverses": {
+ "account_number": "1188"
+ },
+ "account_number": "118"
+ },
+ "account_number": "11"
+ },
+ "Report \u00e0 nouveau": {
+ "Report \u00e0 nouveau cr\u00e9diteur": {
+ "account_number": "121"
+ },
+ "Report \u00e0 nouveau d\u00e9biteur": {
+ "Perte nette \u00e0 reporter": {
+ "account_number": "1291"
+ },
+ "Perte Amortissements r\u00e9put\u00e9s diff\u00e9r\u00e9s": {
+ "account_number": "1292"
+ },
+ "account_number": "129"
+ },
+ "account_number": "12"
+ },
+ "R\u00e9sultat net de l\u2019exercice": {
+ "R\u00e9sultat en instance d\u2019affectation": {
+ "R\u00e9sultat en instance d\u2019affectation : b\u00e9n\u00e9fice": {
+ "account_number": "1301"
+ },
+ "R\u00e9sultat en instance d\u2019affectation : perte": {
+ "account_number": "1309"
+ },
+ "account_number": "130"
+ },
+ "R\u00e9sultat net : b\u00e9n\u00e9fice": {
+ "account_number": "131"
+ },
+ "Marge commerciale (MC)": {
+ "account_number": "132"
+ },
+ "Valeur ajout\u00e9e (VA)": {
+ "account_number": "133"
+ },
+ "Exc\u00e9dent brut d\u2019exploitation (EBE)": {
+ "account_number": "134"
+ },
+ "R\u00e9sultat d\u2019exploitation (RE)": {
+ "account_number": "135"
+ },
+ "R\u00e9sultat financier (RF)": {
+ "account_number": "136"
+ },
+ "R\u00e9sultat des activit\u00e9s ordinaires (RAO)": {
+ "account_number": "137"
+ },
+ "R\u00e9sultat hors activit\u00e9s ordinaires (RHAO)": {
+ "R\u00e9sultat de fusion": {
+ "account_number": "1381"
+ },
+ "R\u00e9sultat d\u2019apport partiel d\u2019actif": {
+ "account_number": "1382"
+ },
+ "R\u00e9sultat de scission": {
+ "account_number": "1383"
+ },
+ "R\u00e9sultat de liquidation": {
+ "account_number": "1384"
+ },
+ "account_number": "138"
+ },
+ "R\u00e9sultat net : perte": {
+ "account_number": "139"
+ },
+ "account_number": "13"
+ },
+ "Subventions d\u2019investissement": {
+ "Subventions d\u2019\u00e9quipement": {
+ "\u00c9tat": {
+ "account_number": "1411"
+ },
+ "R\u00e9gions": {
+ "account_number": "1412"
+ },
+ "D\u00e9partements": {
+ "account_number": "1413"
+ },
+ "Communes et collectivit\u00e9s publiques d\u00e9centralis\u00e9es": {
+ "account_number": "1414"
+ },
+ "Entit\u00e9s publiques ou mixtes": {
+ "account_number": "1415"
+ },
+ "Entit\u00e9s et organismes priv\u00e9s": {
+ "account_number": "1416"
+ },
+ "Organismes internationaux": {
+ "account_number": "1417"
+ },
+ "Autres": {
+ "account_number": "1418"
+ },
+ "account_number": "141"
+ },
+ "Autres subventions d\u2019investissement": {
+ "account_number": "148"
+ },
+ "account_number": "14"
+ },
+ "Provisions r\u00e9glement\u00e9es et fonds assimil\u00e9s": {
+ "Amortissements d\u00e9rogatoires": {
+ "account_number": "151"
+ },
+ "Plus-values de cession \u00e0 r\u00e9investir": {
+ "account_number": "152"
+ },
+ "Fonds r\u00e9glement\u00e9s": {
+ "Fonds National": {
+ "account_number": "1531"
+ },
+ "Pr\u00e9l\u00e8vement pour le Budget": {
+ "account_number": "1532"
+ },
+ "account_number": "153"
+ },
+ "Provisions sp\u00e9ciales de r\u00e9\u00e9valuation": {
+ "account_number": "154"
+ },
+ "Provisions r\u00e9glement\u00e9es relatives aux immobilisations": {
+ "Reconstitution des gisements miniers et p\u00e9troliers": {
+ "account_number": "1551"
+ },
+ "account_number": "155"
+ },
+ "Provisions r\u00e9glement\u00e9es relatives aux stocks": {
+ "Hausse de prix": {
+ "account_number": "1561"
+ },
+ "Fluctuation des cours": {
+ "account_number": "1562"
+ },
+ "account_number": "156"
+ },
+ "Provisions pour investissement": {
+ "account_number": "157"
+ },
+ "Autres provisions et fonds r\u00e9glement\u00e9s": {
+ "account_number": "158"
+ },
+ "account_number": "15"
+ },
+ "Emprunts et dettes assimil\u00e9es": {
+ "Emprunts obligataires": {
+ "Emprunts obligataires ordinaires": {
+ "account_number": "1611"
+ },
+ "Emprunts obligataires convertibles en actions": {
+ "account_number": "1612"
+ },
+ "Emprunts obligataires remboursables en actions": {
+ "account_number": "1613"
+ },
+ "Autres emprunts obligataires": {
+ "account_number": "1618"
+ },
+ "account_number": "161"
+ },
+ "Emprunts et dettes aupr\u00e8s des \u00e9tablissements de cr\u00e9dit": {
+ "account_number": "162"
+ },
+ "Avances re\u00e7ues de l\u2019\u00c9tat": {
+ "account_number": "163"
+ },
+ "Avances re\u00e7ues et comptes courants bloqu\u00e9s": {
+ "account_number": "164"
+ },
+ "D\u00e9p\u00f4ts et cautionnements re\u00e7us": {
+ "D\u00e9p\u00f4ts": {
+ "account_number": "1651"
+ },
+ "Cautionnements": {
+ "account_number": "1652"
+ },
+ "account_number": "165"
+ },
+ "Int\u00e9r\u00eats courus": {
+ "Sur emprunts obligataires": {
+ "account_number": "1661"
+ },
+ "Sur emprunts et dettes aupr\u00e8s des \u00e9tablissements de cr\u00e9dit": {
+ "account_number": "1662"
+ },
+ "Sur avances re\u00e7ues de l\u2019\u00c9tat": {
+ "account_number": "1663"
+ },
+ "Sur avances re\u00e7ues et comptes courants bloqu\u00e9s": {
+ "account_number": "1664"
+ },
+ "Sur d\u00e9p\u00f4ts et cautionnements re\u00e7us": {
+ "account_number": "1665"
+ },
+ "Sur avances assorties de conditions particuli\u00e8res": {
+ "account_number": "1667"
+ },
+ "Sur autres emprunts et dettes": {
+ "account_number": "1668"
+ },
+ "account_number": "166"
+ },
+ "Avances assorties de conditions particuli\u00e8res": {
+ "Avances bloqu\u00e9es pour augmentation du capital": {
+ "account_number": "1671"
+ },
+ "Avances conditionn\u00e9es par l\u2019\u00c9tat": {
+ "account_number": "1672"
+ },
+ "Avances conditionn\u00e9es par les autres organismes africains": {
+ "account_number": "1673"
+ },
+ "Avances conditionn\u00e9es par les organismes internationaux": {
+ "account_number": "1674"
+ },
+ "account_number": "167"
+ },
+ "Autres emprunts et dettes": {
+ "Rentes viag\u00e8res capitalis\u00e9es": {
+ "account_number": "1681"
+ },
+ "Billets de fonds": {
+ "account_number": "1682"
+ },
+ "Dettes cons\u00e9cutives \u00e0 des titres emprunt\u00e9s": {
+ "account_number": "1683"
+ },
+ "Emprunts participatifs": {
+ "account_number": "1684"
+ },
+ "Participation des travailleurs aux b\u00e9n\u00e9fices": {
+ "account_number": "1685"
+ },
+ "Emprunts et dettes contract\u00e9s aupr\u00e8s des autres tiers": {
+ "account_number": "1686"
+ },
+ "account_number": "168"
+ },
+ "account_number": "16"
+ },
+ "Dettes de location acquisition": {
+ "Dettes de location acquisition / cr\u00e9dit bail immobilier": {
+ "account_number": "172"
+ },
+ "Dettes de location acquisition / cr\u00e9dit bail mobilier": {
+ "account_number": "173"
+ },
+ "Dettes de location acquisition / location de vente": {
+ "account_number": "174"
+ },
+ "Int\u00e9r\u00eats courus": {
+ "Sur dettes de location acquisition / cr\u00e9dit-bail immobilier": {
+ "account_number": "1762"
+ },
+ "Sur dettes de location acquisition / cr\u00e9dit-bail mobilier": {
+ "account_number": "1763"
+ },
+ "Sur dettes de location acquisition / location-vente": {
+ "account_number": "1764"
+ },
+ "Sur autres dettes de location acquisition": {
+ "account_number": "1768"
+ },
+ "account_number": "176"
+ },
+ "Autres dettes de location acquisition": {
+ "account_number": "178"
+ },
+ "account_number": "17"
+ },
+ "Dettes li\u00e9es \u00e0 des participations et comptes de liaison des \u00e9tablissements et soci\u00e9t\u00e9s en participation": {
+ "Dettes li\u00e9es \u00e0 des participations": {
+ "Dettes li\u00e9es \u00e0 des participations (groupe)": {
+ "account_number": "1811"
+ },
+ "Dettes li\u00e9es \u00e0 des participations (hors groupe)": {
+ "account_number": "1812"
+ },
+ "account_number": "181"
+ },
+ "Dettes li\u00e9es \u00e0 des soci\u00e9t\u00e9s en participation": {
+ "account_number": "182"
+ },
+ "Int\u00e9r\u00eats courus sur dettes li\u00e9es \u00e0 des participations": {
+ "account_number": "183"
+ },
+ "Comptes permanents bloqu\u00e9s des \u00e9tablissements et succursales": {
+ "account_number": "184"
+ },
+ "Comptes permanents non bloqu\u00e9s des \u00e9tablissements et succursales": {
+ "account_number": "185"
+ },
+ "Comptes de liaison charges": {
+ "account_number": "186"
+ },
+ "Comptes de liaison produits": {
+ "account_number": "187"
+ },
+ "Comptes de liaison des soci\u00e9t\u00e9s en participation": {
+ "account_number": "188"
+ },
+ "account_number": "18"
+ },
+ "Provisions pour risques et charges": {
+ "Provisions pour litiges": {
+ "account_number": "191"
+ },
+ "Provisions pour garanties donn\u00e9es aux clients": {
+ "account_number": "192"
+ },
+ "Provisions pour pertes sur march\u00e9s \u00e0 ach\u00e8vement futur": {
+ "account_number": "193"
+ },
+ "Provisions pour pertes de change": {
+ "account_number": "194"
+ },
+ "Provisions pour imp\u00f4ts": {
+ "account_number": "195"
+ },
+ "Provisions pour pensions et obligations similaires": {
+ "Provisions pour pensions et obligations similaires engagement de retraite": {
+ "account_number": "1961"
+ },
+ "Actif du r\u00e9gime de retraite": {
+ "account_number": "1962"
+ },
+ "account_number": "196"
+ },
+ "Provisions pour restructuration": {
+ "account_number": "197"
+ },
+ "Autres provisions pour risques et charges": {
+ "Provisions pour amendes et p\u00e9nalit\u00e9s": {
+ "account_number": "1981"
+ },
+ "Provisions pour propre assureur": {
+ "account_number": "1983"
+ },
+ "Provisions pour d\u00e9mant\u00e8lement et remise en \u00e9tat": {
+ "account_number": "1984"
+ },
+ "Provisions pour droits \u00e0 r\u00e9duction ou avantage en nature (ch\u00e8ques cadeau, cartes de fid\u00e9lit\u00e9...)": {
+ "account_number": "1985"
+ },
+ "Provisions pour divers risques et charges": {
+ "account_number": "1988"
+ },
+ "account_number": "198"
+ },
+ "account_number": "19"
+ },
+ "root_type": "Equity",
+ "account_number": "1"
+ },
+ "Comptes d\u2019actif immobilis\u00e9": {
+ "Immobilisations incorporelles": {
+ "account_type": "Fixed Asset",
+ "Frais de d\u00e9veloppement": {
+ "account_type": "Fixed Asset",
+ "account_number": "211"
+ },
+ "Brevets, licences, concessions et droits similaires": {
+ "account_type": "Fixed Asset",
+ "Brevets": {
+ "account_type": "Fixed Asset",
+ "account_number": "2121"
+ },
+ "Licences": {
+ "account_type": "Fixed Asset",
+ "account_number": "2122"
+ },
+ "Concessions de service public": {
+ "account_type": "Fixed Asset",
+ "account_number": "2123"
+ },
+ "Autres concessions et droits similaires": {
+ "account_type": "Fixed Asset",
+ "account_number": "2128"
+ },
+ "account_number": "212"
+ },
+ "Logiciels et sites internet": {
+ "account_type": "Fixed Asset",
+ "Logiciels": {
+ "account_type": "Fixed Asset",
+ "account_number": "2131"
+ },
+ "Sites internet": {
+ "account_type": "Fixed Asset",
+ "account_number": "2132"
+ },
+ "account_number": "213"
+ },
+ "Marques": {
+ "account_type": "Fixed Asset",
+ "account_number": "214"
+ },
+ "Fonds commercial": {
+ "account_type": "Fixed Asset",
+ "account_number": "215"
+ },
+ "Droit au bail": {
+ "account_type": "Fixed Asset",
+ "account_number": "216"
+ },
+ "Investissements de cr\u00e9ation": {
+ "account_type": "Fixed Asset",
+ "account_number": "217"
+ },
+ "Autres droits et valeurs incorporels": {
+ "account_type": "Fixed Asset",
+ "Frais de prospection et d\u2019\u00e9valuation de ressources min\u00e9rales": {
+ "account_type": "Fixed Asset",
+ "account_number": "2181"
+ },
+ "Co\u00fbts d\u2019obtention du contrat": {
+ "account_type": "Fixed Asset",
+ "account_number": "2182"
+ },
+ "Fichiers clients, notices, titres de journaux et magazines": {
+ "account_type": "Fixed Asset",
+ "account_number": "2183"
+ },
+ "Co\u00fbts des franchises": {
+ "account_type": "Fixed Asset",
+ "account_number": "2184"
+ },
+ "Divers droits et valeurs incorporelles": {
+ "account_type": "Fixed Asset",
+ "account_number": "2188"
+ },
+ "account_number": "218"
+ },
+ "Immobilisations incorporelles en cours": {
+ "account_type": "Fixed Asset",
+ "Frais de d\u00e9veloppement": {
+ "account_type": "Fixed Asset",
+ "account_number": "2191"
+ },
+ "Logiciels et internet": {
+ "account_type": "Fixed Asset",
+ "account_number": "2193"
+ },
+ "Autres droits et valeurs incorporels": {
+ "account_type": "Fixed Asset",
+ "account_number": "2198"
+ },
+ "account_number": "219"
+ },
+ "account_number": "21"
+ },
+ "Terrains": {
+ "account_type": "Fixed Asset",
+ "Terrains agricoles et forestiers": {
+ "account_type": "Fixed Asset",
+ "Terrains d\u2019exploitation agricole": {
+ "account_type": "Fixed Asset",
+ "account_number": "2211"
+ },
+ "Terrains d\u2019exploitation foresti\u00e8re": {
+ "account_type": "Fixed Asset",
+ "account_number": "2212"
+ },
+ "Autres terrains": {
+ "account_type": "Fixed Asset",
+ "account_number": "2218"
+ },
+ "account_number": "221"
+ },
+ "Terrains nus": {
+ "account_type": "Fixed Asset",
+ "Terrains \u00e0 b\u00e2tir": {
+ "account_type": "Fixed Asset",
+ "account_number": "2221"
+ },
+ "Autres terrains nus": {
+ "account_type": "Fixed Asset",
+ "account_number": "2228"
+ },
+ "account_number": "222"
+ },
+ "Terrains b\u00e2tis": {
+ "account_type": "Fixed Asset",
+ "Pour b\u00e2timents industriels et agricoles": {
+ "account_type": "Fixed Asset",
+ "account_number": "2231"
+ },
+ "Pour b\u00e2timents administratifs et commerciaux": {
+ "account_type": "Fixed Asset",
+ "account_number": "2232"
+ },
+ "Pour b\u00e2timents affect\u00e9s aux autres op\u00e9rations professionnelles": {
+ "account_type": "Fixed Asset",
+ "account_number": "2234"
+ },
+ "Pour b\u00e2timents affect\u00e9s aux autres op\u00e9rations non professionnelles": {
+ "account_type": "Fixed Asset",
+ "account_number": "2235"
+ },
+ "Autres terrains b\u00e2tis": {
+ "account_type": "Fixed Asset",
+ "account_number": "2238"
+ },
+ "account_number": "223"
+ },
+ "Travaux de mise en valeur des terrains": {
+ "account_type": "Fixed Asset",
+ "Plantation d\u2019arbres et d\u2019arbustes": {
+ "account_type": "Fixed Asset",
+ "account_number": "2241"
+ },
+ "Am\u00e9liorations du fonds": {
+ "account_type": "Fixed Asset",
+ "account_number": "2245"
+ },
+ "Autres travaux": {
+ "account_type": "Fixed Asset",
+ "account_number": "2248"
+ },
+ "account_number": "224"
+ },
+ "Terrains de carri\u00e8res tr\u00e9fonds": {
+ "account_type": "Fixed Asset",
+ "Carri\u00e8res": {
+ "account_type": "Fixed Asset",
+ "account_number": "2251"
+ },
+ "account_number": "225"
+ },
+ "Terrains am\u00e9nag\u00e9s": {
+ "account_type": "Fixed Asset",
+ "Parkings": {
+ "account_type": "Fixed Asset",
+ "account_number": "2261"
+ },
+ "account_number": "226"
+ },
+ "Terrains mis en concession": {
+ "account_type": "Fixed Asset",
+ "account_number": "227"
+ },
+ "Autres terrains": {
+ "account_type": "Fixed Asset",
+ "Terrains immeubles de placement": {
+ "account_type": "Fixed Asset",
+ "account_number": "2281"
+ },
+ "Terrains des logements affect\u00e9s au personnel": {
+ "account_type": "Fixed Asset",
+ "account_number": "2285"
+ },
+ "Terrains de location acquisition": {
+ "account_type": "Fixed Asset",
+ "account_number": "2286"
+ },
+ "Divers terrains": {
+ "account_type": "Fixed Asset",
+ "account_number": "2288"
+ },
+ "account_number": "228"
+ },
+ "Am\u00e9nagements de terrains en cours": {
+ "account_type": "Fixed Asset",
+ "Terrains agricoles et forestiers": {
+ "account_type": "Fixed Asset",
+ "account_number": "2291"
+ },
+ "Terrains nus": {
+ "account_type": "Fixed Asset",
+ "account_number": "2292"
+ },
+ "Terrains de carri\u00e8res tr\u00e9fonds": {
+ "account_type": "Fixed Asset",
+ "account_number": "2295"
+ },
+ "Autres terrains": {
+ "account_type": "Fixed Asset",
+ "account_number": "2298"
+ },
+ "account_number": "229"
+ },
+ "account_number": "22"
+ },
+ "B\u00e2timents, installations techniques et agencements": {
+ "B\u00e2timents industriels, agricoles, administratifs et commerciaux sur sol propre": {
+ "B\u00e2timents industriels": {
+ "account_number": "2311"
+ },
+ "B\u00e2timents agricoles": {
+ "account_number": "2312"
+ },
+ "B\u00e2timents administratifs et commerciaux": {
+ "account_number": "2313"
+ },
+ "B\u00e2timents affect\u00e9s au logement du personnel": {
+ "account_number": "2314"
+ },
+ "B\u00e2timents immeubles de placement": {
+ "account_number": "2315"
+ },
+ "B\u00e2timents de location acquisition": {
+ "account_number": "2316"
+ },
+ "account_number": "231"
+ },
+ "B\u00e2timents industriels, agricoles, administratifs et commerciaux sur sol d\u2019autrui": {
+ "B\u00e2timents industriels": {
+ "account_number": "2321"
+ },
+ "B\u00e2timents agricoles": {
+ "account_number": "2322"
+ },
+ "B\u00e2timents administratifs et commerciaux": {
+ "account_number": "2323"
+ },
+ "B\u00e2timents affect\u00e9s au logement du personnel": {
+ "account_number": "2324"
+ },
+ "B\u00e2timents immeubles de placement": {
+ "account_number": "2325"
+ },
+ "B\u00e2timents de location acquisition": {
+ "account_number": "2326"
+ },
+ "account_number": "232"
+ },
+ "Ouvrages d\u2019infrastructure": {
+ "Voies de terre": {
+ "account_number": "2331"
+ },
+ "Voies de fer": {
+ "account_number": "2332"
+ },
+ "Voies d\u2019eau": {
+ "account_number": "2333"
+ },
+ "Barrages, Digues": {
+ "account_number": "2334"
+ },
+ "Pistes d\u2019a\u00e9rodrome": {
+ "account_number": "2335"
+ },
+ "Autres ouvrages d\u2019infrastructures": {
+ "account_number": "2338"
+ },
+ "account_number": "233"
+ },
+ "Am\u00e9nagements, agencements et installations techniques": {
+ "Installations complexes sp\u00e9cialis\u00e9es sur sol propre": {
+ "account_number": "2341"
+ },
+ "Installations complexes sp\u00e9cialis\u00e9es sur sol d\u2019autrui": {
+ "account_number": "2342"
+ },
+ "Installations \u00e0 caract\u00e8re sp\u00e9cifique sur sol propre": {
+ "account_number": "2343"
+ },
+ "Installations \u00e0 caract\u00e8re sp\u00e9cifique sur sol d\u2019autrui": {
+ "account_number": "2344"
+ },
+ "Am\u00e9nagements et agencements des b\u00e2timents": {
+ "account_number": "2345"
+ },
+ "account_number": "234"
+ },
+ "Am\u00e9nagements de bureaux": {
+ "Installations g\u00e9n\u00e9rales": {
+ "account_number": "2351"
+ },
+ "Autres am\u00e9nagements de bureaux": {
+ "account_number": "2358"
+ },
+ "account_number": "235"
+ },
+ "B\u00e2timents industriels, agricoles et commerciaux mis en concession": {
+ "account_number": "237"
+ },
+ "Autres installations et agencements": {
+ "account_number": "238"
+ },
+ "B\u00e2timents am\u00e9nagements, agencements et installations en cours": {
+ "B\u00e2timents en cours": {
+ "account_number": "2391"
+ },
+ "Installations en cours": {
+ "account_number": "2392"
+ },
+ "Ouvrages d\u2019infrastructure en cours": {
+ "account_number": "2393"
+ },
+ "Am\u00e9nagements et agencements et installations techniques en cours": {
+ "account_number": "2394"
+ },
+ "Am\u00e9nagements de bureaux en cours": {
+ "account_number": "2395"
+ },
+ "Autres installations et agencements en cours": {
+ "account_number": "2398"
+ },
+ "account_number": "239"
+ },
+ "account_number": "23"
+ },
+ "Mat\u00e9riel, mobilier et actifs biologiques": {
+ "Mat\u00e9riel et outillage industriel et commercial": {
+ "Mat\u00e9riel industriel": {
+ "account_number": "2411"
+ },
+ "Outillage industriel": {
+ "account_number": "2412"
+ },
+ "Mat\u00e9riel commercial": {
+ "account_number": "2413"
+ },
+ "Outillage commercial": {
+ "account_number": "2414"
+ },
+ "Mat\u00e9riel & outillage industriel et commercial de location-acquisition": {
+ "account_number": "2416"
+ },
+ "account_number": "241"
+ },
+ "Mat\u00e9riel et outillage agricole": {
+ "Mat\u00e9riel agricole": {
+ "account_number": "2421"
+ },
+ "Outillage agricole": {
+ "account_number": "2422"
+ },
+ "Mat\u00e9riel & outillage agricole de location-acquisition": {
+ "account_number": "2426"
+ },
+ "account_number": "242"
+ },
+ "Mat\u00e9riel d\u2019emballage r\u00e9cup\u00e9rable et identifiable": {
+ "account_number": "243"
+ },
+ "Mat\u00e9riel et mobilier": {
+ "Mat\u00e9riel de bureau": {
+ "account_number": "2441"
+ },
+ "Mat\u00e9riel informatique": {
+ "account_number": "2442"
+ },
+ "Mat\u00e9riel bureautique": {
+ "account_number": "2443"
+ },
+ "Mobilier de bureau": {
+ "account_number": "2444"
+ },
+ "Mat\u00e9riel et mobilier immeubles de placement": {
+ "account_number": "2445"
+ },
+ "Mat\u00e9riel et mobilier de location acquisition": {
+ "account_number": "2446"
+ },
+ "Mat\u00e9riel et mobilier des logements du personnel": {
+ "account_number": "2447"
+ },
+ "account_number": "244"
+ },
+ "Mat\u00e9riel de transport": {
+ "Mat\u00e9riel automobile": {
+ "account_number": "2451"
+ },
+ "Mat\u00e9riel ferroviaire": {
+ "account_number": "2452"
+ },
+ "Mat\u00e9riel fluvial, lagunaire": {
+ "account_number": "2453"
+ },
+ "Mat\u00e9riel naval": {
+ "account_number": "2454"
+ },
+ "Mat\u00e9riel a\u00e9rien": {
+ "account_number": "2455"
+ },
+ "Mat\u00e9riel de transport de location-acquisition": {
+ "account_number": "2456"
+ },
+ "Mat\u00e9riel hippomobile": {
+ "account_number": "2457"
+ },
+ "Autres mat\u00e9riels de transport": {
+ "account_number": "2458"
+ },
+ "account_number": "245"
+ },
+ "Actifs biologiques": {
+ "Cheptel, animaux de trait": {
+ "account_number": "2461"
+ },
+ "Cheptel, animaux reproducteurs": {
+ "account_number": "2462"
+ },
+ "Animaux de garde": {
+ "account_number": "2463"
+ },
+ "Plantations agricoles": {
+ "account_number": "2465"
+ },
+ "Autres actifs biologiques": {
+ "account_number": "2468"
+ },
+ "account_number": "246"
+ },
+ "Agencements, am\u00e9nagements du mat\u00e9riel et actifs biologiques": {
+ "Agencements et am\u00e9nagements du mat\u00e9riel": {
+ "account_number": "2471"
+ },
+ "Agencements et am\u00e9nagements des actifs biologiques": {
+ "account_number": "2472"
+ },
+ "Autres agencements, am\u00e9nagements du mat\u00e9riel et actifs biologiques": {
+ "account_number": "2478"
+ },
+ "account_number": "247"
+ },
+ "Autres mat\u00e9riels et mobiliers": {
+ "Collections et \u0153uvres d\u2019art": {
+ "account_number": "2481"
+ },
+ "Divers mat\u00e9riels mobiliers": {
+ "account_number": "2488"
+ },
+ "account_number": "248"
+ },
+ "Mat\u00e9riels et actifs biologiques en cours": {
+ "Mat\u00e9riel et outillage industriel et commercial": {
+ "account_number": "2491"
+ },
+ "Mat\u00e9riel et outillage agricole": {
+ "account_number": "2492"
+ },
+ "Mat\u00e9riel d\u2019emballage r\u00e9cup\u00e9rable et identifiable": {
+ "account_number": "2493"
+ },
+ "Mat\u00e9riel et mobilier de bureau": {
+ "account_number": "2494"
+ },
+ "Mat\u00e9riel de transport": {
+ "account_number": "2495"
+ },
+ "Actifs biologiques": {
+ "account_number": "2496"
+ },
+ "Agencements am\u00e9nagements du mat\u00e9riel et actifs biologiques": {
+ "account_number": "2497"
+ },
+ "Autres mat\u00e9riels et actifs biologiques en cours": {
+ "account_number": "2498"
+ },
+ "account_number": "249"
+ },
+ "account_number": "24"
+ },
+ "Avances et acomptes vers\u00e9s sur immobilisations": {
+ "Avances et acomptes vers\u00e9s sur immobilisations incorporelles": {
+ "account_number": "251"
+ },
+ "Avances et acomptes vers\u00e9s sur immobilisations corporelles": {
+ "account_number": "252"
+ },
+ "account_number": "25"
+ },
+ "Titres de participation": {
+ "Titres de participation dans des soci\u00e9t\u00e9s sous contr\u00f4le exclusif": {
+ "account_number": "261"
+ },
+ "Titres de participation dans des soci\u00e9t\u00e9s sous contr\u00f4le conjoint": {
+ "account_number": "262"
+ },
+ "Titres de participation dans des soci\u00e9t\u00e9s conf\u00e9rant une influence notable": {
+ "account_number": "263"
+ },
+ "Participations dans des organismes professionnels": {
+ "account_number": "265"
+ },
+ "Parts dans des groupements d\u2019int\u00e9r\u00eat \u00e9conomique (GIE)": {
+ "account_number": "266"
+ },
+ "Autres titres de participation": {
+ "account_number": "268"
+ },
+ "account_number": "26"
+ },
+ "Autres immobilisations financi\u00e8res": {
+ "Pr\u00eats et cr\u00e9ances": {
+ "Pr\u00eats participatifs": {
+ "account_number": "2711"
+ },
+ "Pr\u00eats aux associ\u00e9s": {
+ "account_number": "2712"
+ },
+ "Billets de fonds": {
+ "account_number": "2713"
+ },
+ "Titres pr\u00eat\u00e9s": {
+ "account_number": "2714"
+ },
+ "Autres pr\u00eats et cr\u00e9ances": {
+ "account_number": "2718"
+ },
+ "account_number": "271"
+ },
+ "Pr\u00eats au personnel": {
+ "Pr\u00eats immobiliers": {
+ "account_number": "2721"
+ },
+ "Pr\u00eats mobiliers et d\u2019installation": {
+ "account_number": "2722"
+ },
+ "Autres pr\u00eats au personnel": {
+ "account_number": "2728"
+ },
+ "account_number": "272"
+ },
+ "Cr\u00e9ances sur l\u2019\u00c9tat": {
+ "Retenues de garantie": {
+ "account_number": "2731"
+ },
+ "Fonds r\u00e9glement\u00e9": {
+ "account_number": "2733"
+ },
+ "Cr\u00e9ances sur le conc\u00e9dant": {
+ "account_number": "2734"
+ },
+ "Autres cr\u00e9ances sur l\u2019\u00c9tat": {
+ "account_number": "2738"
+ },
+ "account_number": "273"
+ },
+ "Titres immobilis\u00e9s": {
+ "Titres immobilis\u00e9s de l\u2019activit\u00e9 de portefeuille (TIAP)": {
+ "account_number": "2741"
+ },
+ "Titres participatifs": {
+ "account_number": "2742"
+ },
+ "Certificats d\u2019investissement": {
+ "account_number": "2743"
+ },
+ "Parts de fonds commun de placement (FCP)": {
+ "account_number": "2744"
+ },
+ "Obligations": {
+ "account_number": "2745"
+ },
+ "Actions ou parts propres": {
+ "account_number": "2746"
+ },
+ "Autres titres immobilis\u00e9s": {
+ "account_number": "2748"
+ },
+ "account_number": "274"
+ },
+ "D\u00e9p\u00f4ts et cautionnements vers\u00e9s": {
+ "D\u00e9p\u00f4ts pour loyers d\u2019avance": {
+ "account_number": "2751"
+ },
+ "D\u00e9p\u00f4ts pour l\u2019\u00e9lectricit\u00e9": {
+ "account_number": "2752"
+ },
+ "D\u00e9p\u00f4ts pour l\u2019eau": {
+ "account_number": "2753"
+ },
+ "D\u00e9p\u00f4ts pour le gaz": {
+ "account_number": "2754"
+ },
+ "D\u00e9p\u00f4ts pour le t\u00e9l\u00e9phone, le t\u00e9lex, la t\u00e9l\u00e9copie": {
+ "account_number": "2755"
+ },
+ "Cautionnements sur march\u00e9s publics": {
+ "account_number": "2756"
+ },
+ "Cautionnements sur autres op\u00e9rations": {
+ "account_number": "2757"
+ },
+ "Autres d\u00e9p\u00f4ts et cautionnements": {
+ "account_number": "2758"
+ },
+ "account_number": "275"
+ },
+ "Int\u00e9r\u00eats courus": {
+ "Pr\u00eats et cr\u00e9ances non commerciales": {
+ "account_number": "2761"
+ },
+ "Pr\u00eats au personnel": {
+ "account_number": "2762"
+ },
+ "Cr\u00e9ances sur l\u2019\u00c9tat": {
+ "account_number": "2763"
+ },
+ "Titres immobilis\u00e9s": {
+ "account_number": "2764"
+ },
+ "D\u00e9p\u00f4ts et cautionnements vers\u00e9s": {
+ "account_number": "2765"
+ },
+ "Cr\u00e9ances rattach\u00e9es \u00e0 des participations": {
+ "account_number": "2767"
+ },
+ "Immobilisations financi\u00e8res diverses": {
+ "account_number": "2768"
+ },
+ "account_number": "276"
+ },
+ "Cr\u00e9ances rattach\u00e9es \u00e0 des participations et avances \u00e0 des GIE": {
+ "Cr\u00e9ances rattach\u00e9es \u00e0 des participations (groupe)": {
+ "account_number": "2771"
+ },
+ "Cr\u00e9ances rattach\u00e9es \u00e0 des participations (hors groupe)": {
+ "account_number": "2772"
+ },
+ "Cr\u00e9ances rattach\u00e9es \u00e0 des soci\u00e9t\u00e9s en participation": {
+ "account_number": "2773"
+ },
+ "Avances \u00e0 des Groupements d\u2019int\u00e9r\u00eat \u00e9conomique (GIE)": {
+ "account_number": "2774"
+ },
+ "account_number": "277"
+ },
+ "Immobilisations financi\u00e8res diverses": {
+ "Cr\u00e9ances diverses groupe": {
+ "account_number": "2781"
+ },
+ "Cr\u00e9ances diverses hors groupe": {
+ "account_number": "2782"
+ },
+ "Banques d\u00e9p\u00f4ts \u00e0 terme": {
+ "account_number": "2784"
+ },
+ "Or et m\u00e9taux pr\u00e9cieux": {
+ "account_number": "2785"
+ },
+ "Autres immobilisations financi\u00e8res": {
+ "account_number": "2788"
+ },
+ "account_number": "278"
+ },
+ "account_number": "27"
+ },
+ "Amortissements": {
+ "account_type": "Accumulated Depreciation",
+ "Amortissements des immobilisations corporelles": {
+ "account_type": "Accumulated Depreciation",
+ "Amortissements des frais de d\u00e9veloppement": {
+ "account_type": "Accumulated Depreciation",
+ "account_number": "2811"
+ },
+ "Amortissements des brevets, licences, concessions et droits similaires": {
+ "account_type": "Accumulated Depreciation",
+ "account_number": "2812"
+ },
+ "Amortissements des logiciels et sites internet": {
+ "account_type": "Accumulated Depreciation",
+ "account_number": "2813"
+ },
+ "Amortissements des marques": {
+ "account_type": "Accumulated Depreciation",
+ "account_number": "2814"
+ },
+ "Amortissements du fonds commercial": {
+ "account_type": "Accumulated Depreciation",
+ "account_number": "2815"
+ },
+ "Amortissements du droit au bail": {
+ "account_type": "Accumulated Depreciation",
+ "account_number": "2816"
+ },
+ "Amortissements des investissements de cr\u00e9ation": {
+ "account_type": "Accumulated Depreciation",
+ "account_number": "2817"
+ },
+ "Amortissements des autres droits et valeurs incorporels": {
+ "account_type": "Accumulated Depreciation",
+ "account_number": "2818"
+ },
+ "account_number": "281"
+ },
+ "Amortissements des terrains": {
+ "Amortissements des travaux de mise en valeur des terrains": {
+ "account_number": "2824"
+ },
+ "account_number": "282"
+ },
+ "Amortissements des b\u00e2timents, installations techniques et agencements": {
+ "Amortissements des b\u00e2timents industriels, agricoles, administratifs et commerciaux sur sol propre": {
+ "account_number": "2831"
+ },
+ "Amortissements des b\u00e2timents industriels, agricoles, administratifs et commerciaux sur sol d\u2019autrui": {
+ "account_number": "2832"
+ },
+ "Amortissements des ouvrages d\u2019infrastructure": {
+ "account_number": "2833"
+ },
+ "Amortissements des am\u00e9nagements, agencements et installations techniques": {
+ "account_number": "2834"
+ },
+ "Amortissements des am\u00e9nagements de bureaux": {
+ "account_number": "2835"
+ },
+ "Amortissements des b\u00e2timents industriels, agricoles et commerciaux mis en concession": {
+ "account_number": "2837"
+ },
+ "Amortissements des autres installations et agencements": {
+ "account_number": "2838"
+ },
+ "account_number": "283"
+ },
+ "Amortissements du mat\u00e9riel": {
+ "Amortissements du mat\u00e9riel et outillage industriel et commercial": {
+ "account_number": "2841"
+ },
+ "Amortissements du mat\u00e9riel et outillage agricole": {
+ "account_number": "2842"
+ },
+ "Amortissements du mat\u00e9riel d\u2019emballage r\u00e9cup\u00e9rable et identifiable": {
+ "account_number": "2843"
+ },
+ "Amortissements du mat\u00e9riel et mobilier": {
+ "account_number": "2844"
+ },
+ "Amortissements du mat\u00e9riel de transport": {
+ "account_number": "2845"
+ },
+ "Amortissements des actifs biologiques": {
+ "account_number": "2846"
+ },
+ "Amortissements des agencements et am\u00e9nagements du mat\u00e9riel et des actifs biologiques": {
+ "account_number": "2847"
+ },
+ "Amortissements des autres mat\u00e9riels": {
+ "account_number": "2848"
+ },
+ "account_number": "284"
+ },
+ "account_number": "28"
+ },
+ "D\u00e9pr\u00e9ciations des immobilisations": {
+ "D\u00e9pr\u00e9ciations des immobilisations incorporelles": {
+ "D\u00e9pr\u00e9ciations des frais de d\u00e9veloppement": {
+ "account_number": "2911"
+ },
+ "D\u00e9pr\u00e9ciations des brevets, licences, concessions et droits similaires": {
+ "account_number": "2912"
+ },
+ "D\u00e9pr\u00e9ciations des logiciels et sites internet": {
+ "account_number": "2913"
+ },
+ "D\u00e9pr\u00e9ciations des marques": {
+ "account_number": "2914"
+ },
+ "D\u00e9pr\u00e9ciations du fonds commercial": {
+ "account_number": "2915"
+ },
+ "D\u00e9pr\u00e9ciations du droit au bail": {
+ "account_number": "2916"
+ },
+ "D\u00e9pr\u00e9ciations des investissements de cr\u00e9ation": {
+ "account_number": "2917"
+ },
+ "D\u00e9pr\u00e9ciations des autres droits et valeurs incorporels": {
+ "account_number": "2918"
+ },
+ "D\u00e9pr\u00e9ciations des immobilisations incorporelles en cours": {
+ "account_number": "2919"
+ },
+ "account_number": "291"
+ },
+ "D\u00e9pr\u00e9ciations des terrains": {
+ "D\u00e9pr\u00e9ciations des terrains agricoles et forestiers": {
+ "account_number": "2921"
+ },
+ "D\u00e9pr\u00e9ciations des terrains nus": {
+ "account_number": "2922"
+ },
+ "D\u00e9pr\u00e9ciations des terrains b\u00e2tis": {
+ "account_number": "2923"
+ },
+ "D\u00e9pr\u00e9ciations des travaux de mise en valeur des terrains": {
+ "account_number": "2924"
+ },
+ "D\u00e9pr\u00e9ciations des terrains de gisement": {
+ "account_number": "2925"
+ },
+ "D\u00e9pr\u00e9ciations des terrains am\u00e9nag\u00e9s": {
+ "account_number": "2926"
+ },
+ "D\u00e9pr\u00e9ciations des terrains mis en concession": {
+ "account_number": "2927"
+ },
+ "D\u00e9pr\u00e9ciations des autres terrains": {
+ "account_number": "2928"
+ },
+ "D\u00e9pr\u00e9ciations des am\u00e9nagements de terrains en cours": {
+ "account_number": "2929"
+ },
+ "account_number": "292"
+ },
+ "D\u00e9pr\u00e9ciations des b\u00e2timents, installations techniques et agencements": {
+ "D\u00e9pr\u00e9ciations des b\u00e2timents industriels, agricoles, administratifs et commerciaux sur sol propre": {
+ "account_number": "2931"
+ },
+ "D\u00e9pr\u00e9ciations des b\u00e2timents industriels, agricoles, administratifs et commerciaux sur sol d\u2019autrui": {
+ "account_number": "2932"
+ },
+ "D\u00e9pr\u00e9ciations des ouvrages d\u2019infrastructures": {
+ "account_number": "2933"
+ },
+ "D\u00e9pr\u00e9ciations des am\u00e9nagements, agencements et installations techniques": {
+ "account_number": "2934"
+ },
+ "D\u00e9pr\u00e9ciations des am\u00e9nagements de bureaux": {
+ "account_number": "2935"
+ },
+ "D\u00e9pr\u00e9ciations des b\u00e2timents industriels, agricoles et commerciaux mis en concession": {
+ "account_number": "2937"
+ },
+ "D\u00e9pr\u00e9ciations des autres installations et agencements": {
+ "account_number": "2938"
+ },
+ "D\u00e9pr\u00e9ciations des b\u00e2timents et installations en cours": {
+ "account_number": "2939"
+ },
+ "account_number": "293"
+ },
+ "D\u00e9pr\u00e9ciations de mat\u00e9riel, du mobilier et de l\u2019actif biologique": {
+ "D\u00e9pr\u00e9ciations du mat\u00e9riel et outillage industriel et commercial": {
+ "account_number": "2941"
+ },
+ "D\u00e9pr\u00e9ciations du mat\u00e9riel et outillage agricole": {
+ "account_number": "2942"
+ },
+ "D\u00e9pr\u00e9ciations du mat\u00e9riel d\u2019emballage r\u00e9cup\u00e9rable et identifiable": {
+ "account_number": "2943"
+ },
+ "D\u00e9pr\u00e9ciations du mat\u00e9riel et mobilier": {
+ "account_number": "2944"
+ },
+ "D\u00e9pr\u00e9ciations du mat\u00e9riel de transport": {
+ "account_number": "2945"
+ },
+ "D\u00e9pr\u00e9ciations des actifs biologiques": {
+ "account_number": "2946"
+ },
+ "D\u00e9pr\u00e9ciations des agencements et am\u00e9nagements du mat\u00e9riel et des actifs biologiques": {
+ "account_number": "2947"
+ },
+ "D\u00e9pr\u00e9ciations des autres mat\u00e9riels": {
+ "account_number": "2948"
+ },
+ "D\u00e9pr\u00e9ciations de mat\u00e9riel en cours": {
+ "account_number": "2949"
+ },
+ "account_number": "294"
+ },
+ "D\u00e9pr\u00e9ciations des avances et acomptes vers\u00e9s sur immobilisations": {
+ "D\u00e9pr\u00e9ciations des avances et acomptes vers\u00e9s sur immobilisations incorporelles": {
+ "account_number": "2951"
+ },
+ "D\u00e9pr\u00e9ciations des avances et acomptes vers\u00e9s sur immobilisations corporelles": {
+ "account_number": "2952"
+ },
+ "account_number": "295"
+ },
+ "D\u00e9pr\u00e9ciations des titres de participation": {
+ "D\u00e9pr\u00e9ciations des titres de participation dans des soci\u00e9t\u00e9s sous contr\u00f4le exclusif": {
+ "account_number": "2961"
+ },
+ "D\u00e9pr\u00e9ciations des titres de participation dans les soci\u00e9t\u00e9s sous contr\u00f4le conjoint": {
+ "account_number": "2962"
+ },
+ "D\u00e9pr\u00e9ciations des titres de participation dans les soci\u00e9t\u00e9s conf\u00e9rant une influence notable": {
+ "account_number": "2963"
+ },
+ "D\u00e9pr\u00e9ciations des participations dans des organismes professionnels": {
+ "account_number": "2965"
+ },
+ "D\u00e9pr\u00e9ciations des parts dans des GIE": {
+ "account_number": "2966"
+ },
+ "D\u00e9pr\u00e9ciations des autres titres de participation": {
+ "account_number": "2968"
+ },
+ "account_number": "296"
+ },
+ "D\u00e9pr\u00e9ciations des autres immobilisations financi\u00e8res": {
+ "D\u00e9pr\u00e9ciations des pr\u00eats et cr\u00e9ances": {
+ "account_number": "2971"
+ },
+ "D\u00e9pr\u00e9ciations des pr\u00eats au personnel": {
+ "account_number": "2972"
+ },
+ "D\u00e9pr\u00e9ciations des cr\u00e9ances sur l\u2019\u00c9tat": {
+ "account_number": "2973"
+ },
+ "D\u00e9pr\u00e9ciations des titres immobilis\u00e9s": {
+ "account_number": "2974"
+ },
+ "D\u00e9pr\u00e9ciations des d\u00e9p\u00f4ts et cautionnements vers\u00e9s": {
+ "account_number": "2975"
+ },
+ "D\u00e9pr\u00e9ciations des cr\u00e9ances rattach\u00e9es \u00e0 des participations et avances \u00e0 des GIE": {
+ "account_number": "2977"
+ },
+ "D\u00e9pr\u00e9ciations des cr\u00e9ances financi\u00e8res diverses": {
+ "account_number": "2978"
+ },
+ "account_number": "297"
+ },
+ "account_number": "29"
+ },
+ "root_type": "Asset",
+ "account_number": "2"
+ },
+ "Comptes de Stocks": {
+ "Marchandises": {
+ "Marchandises A": {
+ "Marchandises A1": {
+ "account_number": "3111"
+ },
+ "Marchandises A2": {
+ "account_number": "3112"
+ },
+ "account_number": "311"
+ },
+ "Marchandises B": {
+ "Marchandises B1": {
+ "account_number": "3121"
+ },
+ "Marchandises B2": {
+ "account_number": "3122"
+ },
+ "account_number": "312"
+ },
+ "Actifs biologiques": {
+ "Animaux": {
+ "account_number": "3131"
+ },
+ "V\u00e9g\u00e9taux": {
+ "account_number": "3132"
+ },
+ "account_number": "313"
+ },
+ "Marchandises hors activit\u00e9s ordinaires (HAO)": {
+ "account_number": "318"
+ },
+ "account_number": "31"
+ },
+ "Mati\u00e8res premi\u00e8res et fournitures li\u00e9es": {
+ "Mati\u00e8res A": {
+ "account_number": "321"
+ },
+ "Mati\u00e8res B": {
+ "account_number": "322"
+ },
+ "Fournitures (A, B)": {
+ "account_number": "323"
+ },
+ "account_number": "32"
+ },
+ "Autres approvisionnements": {
+ "Mati\u00e8res consommables": {
+ "account_number": "331"
+ },
+ "Fournitures d\u2019atelier et d\u2019usine": {
+ "account_number": "332"
+ },
+ "Fournitures de magasin": {
+ "account_number": "333"
+ },
+ "Fournitures de bureau": {
+ "account_number": "334"
+ },
+ "Emballages": {
+ "Emballages perdus": {
+ "account_number": "3351"
+ },
+ "Emballages r\u00e9cup\u00e9rables non identifiables": {
+ "account_number": "3352"
+ },
+ "Emballages \u00e0 usage mixte": {
+ "account_number": "3353"
+ },
+ "Autres emballages": {
+ "account_number": "3358"
+ },
+ "account_number": "335"
+ },
+ "Autres mati\u00e8res": {
+ "account_number": "338"
+ },
+ "account_number": "33"
+ },
+ "Produits en cours": {
+ "Produits en cours": {
+ "Produits en cours P1": {
+ "account_number": "3411"
+ },
+ "Produits en cours P2": {
+ "account_number": "3412"
+ },
+ "account_number": "341"
+ },
+ "Travaux en cours": {
+ "Travaux en cours T1": {
+ "account_number": "3421"
+ },
+ "Travaux en cours T2": {
+ "account_number": "3422"
+ },
+ "account_number": "342"
+ },
+ "Produits interm\u00e9diaires en cours": {
+ "Produits interm\u00e9diaires A": {
+ "account_number": "3431"
+ },
+ "Produits interm\u00e9diaires B": {
+ "account_number": "3432"
+ },
+ "account_number": "343"
+ },
+ "Produits r\u00e9siduels en cours": {
+ "Produits r\u00e9siduels A": {
+ "account_number": "3441"
+ },
+ "Produits r\u00e9siduels B": {
+ "account_number": "3442"
+ },
+ "account_number": "344"
+ },
+ "Actifs biologiques en cours": {
+ "Animaux": {
+ "account_number": "3451"
+ },
+ "V\u00e9g\u00e9taux": {
+ "account_number": "3452"
+ },
+ "account_number": "345"
+ },
+ "account_number": "34"
+ },
+ "Services en cours": {
+ "\u00c9tudes en cours": {
+ "\u00c9tudes en cours E1": {
+ "account_number": "3511"
+ },
+ "\u00c9tudes en cours E2": {
+ "account_number": "3512"
+ },
+ "account_number": "351"
+ },
+ "Prestations de services en cours": {
+ "Prestations de services S1": {
+ "account_number": "3521"
+ },
+ "Prestations de services S2": {
+ "account_number": "3522"
+ }
+ },
+ "account_number": "35"
+ },
+ "Produits finis": {
+ "Produits finis A": {
+ "account_number": "361"
+ },
+ "Produits finis B": {
+ "account_number": "362"
+ },
+ "Actifs biologiques": {
+ "Animaux": {
+ "account_number": "3631"
+ },
+ "V\u00e9g\u00e9taux": {
+ "account_number": "3632"
+ },
+ "Autres stocks (activit\u00e9s annexes)": {
+ "account_number": "3638"
+ },
+ "account_number": "363"
+ },
+ "account_number": "36"
+ },
+ "Produits interm\u00e9diaires et r\u00e9siduels": {
+ "Produits interm\u00e9diaires": {
+ "Produits interm\u00e9diaires A": {
+ "account_number": "3711"
+ },
+ "Produits interm\u00e9diaires B": {
+ "account_number": "3712"
+ },
+ "account_number": "371"
+ },
+ "Produits r\u00e9siduels": {
+ "D\u00e9chets": {
+ "account_number": "3721"
+ },
+ "Rebuts": {
+ "account_number": "3722"
+ },
+ "Mati\u00e8res de R\u00e9cup\u00e9ration": {
+ "account_number": "3723"
+ },
+ "account_number": "372"
+ },
+ "Actifs biologiques": {
+ "Animaux": {
+ "account_number": "3731"
+ },
+ "V\u00e9g\u00e9taux": {
+ "account_number": "3732"
+ },
+ "Autres stocks (activit\u00e9s annexes)": {
+ "account_number": "3738"
+ },
+ "account_number": "373"
+ },
+ "account_number": "37"
+ },
+ "Stocks en cours de route, en consignation ou en d\u00e9p\u00f4t": {
+ "account_type": "Stock",
+ "Marchandises en cours de route": {
+ "account_number": "381"
+ },
+ "Mati\u00e8res premi\u00e8res et fournitures li\u00e9es en cours de route": {
+ "account_number": "382"
+ },
+ "Autres approvisionnements en cours de route": {
+ "account_number": "383"
+ },
+ "Produits finis en cours de route": {
+ "account_number": "386"
+ },
+ "Stock en consignation ou en d\u00e9p\u00f4t": {
+ "Stock en consignation": {
+ "account_number": "3871"
+ },
+ "Stock en d\u00e9p\u00f4t": {
+ "account_number": "3872"
+ },
+ "account_number": "387"
+ },
+ "Stock provenant d\u2019immobilisations mises hors service ou au rebut": {
+ "account_number": "388"
+ },
+ "account_number": "38"
+ },
+ "D\u00e9pr\u00e9ciations des stocks et encours de production": {
+ "D\u00e9pr\u00e9ciations des stocks de marchandises": {
+ "account_number": "391"
+ },
+ "D\u00e9pr\u00e9ciations des stocks de mati\u00e8res premi\u00e8res et fournitures li\u00e9es": {
+ "account_number": "392"
+ },
+ "D\u00e9pr\u00e9ciations des stocks d\u2019autres approvisionnements": {
+ "account_number": "393"
+ },
+ "D\u00e9pr\u00e9ciations des productions en cours": {
+ "account_number": "394"
+ },
+ "D\u00e9pr\u00e9ciations des services en cours": {
+ "account_number": "395"
+ },
+ "D\u00e9pr\u00e9ciations des stocks de produits finis": {
+ "account_number": "396"
+ },
+ "D\u00e9pr\u00e9ciations des stocks de produits interm\u00e9diaires et r\u00e9siduels": {
+ "account_number": "397"
+ },
+ "D\u00e9pr\u00e9ciations des stocks en cours de route, en consignation ou en d\u00e9p\u00f4t": {
+ "account_number": "398"
+ },
+ "account_number": "39"
+ },
+ "root_type": "Asset",
+ "account_number": "3"
+ },
+ "4-Comptes de Tiers (ACTIF)": {
+ "40-Fournisseurs et comptes rattach\u00e9s (ACTIF)": {
+ "Fournisseurs d\u00e9biteurs": {
+ "Fournisseurs Avances et acomptes vers\u00e9s": {
+ "account_number": "4091"
+ },
+ "Fournisseurs Groupe avances et acomptes vers\u00e9s": {
+ "account_number": "4092"
+ },
+ "Fournisseurs Sous-traitants avances et acomptes vers\u00e9s": {
+ "account_number": "4093"
+ },
+ "Fournisseurs Cr\u00e9ances pour emballages et mat\u00e9riels \u00e0 rendre": {
+ "account_number": "4094"
+ },
+ "Fournisseurs Rabais, remises, ristournes et autres avoirs \u00e0 obtenir": {
+ "account_number": "4098"
+ },
+ "account_number": "409"
+ }
+ },
+ "41-Clients et comptes rattach\u00e9s (ACTIF)": {
+ "Clients": {
+ "Clients": {
+ "account_type": "Receivable",
+ "account_number": "4111"
+ },
+ "Clients groupe": {
+ "account_type": "Receivable",
+ "account_number": "4112"
+ },
+ "Clients, \u00c9tat et Collectivit\u00e9s publiques": {
+ "account_type": "Receivable",
+ "account_number": "4114"
+ },
+ "Clients, organismes internationaux": {
+ "account_type": "Receivable",
+ "account_number": "4115"
+ },
+ "Clients, r\u00e9serve de propri\u00e9t\u00e9": {
+ "account_type": "Receivable",
+ "account_number": "4116"
+ },
+ "Client, retenues de garantie": {
+ "account_type": "Receivable",
+ "account_number": "4117"
+ },
+ "Clients, d\u00e9gr\u00e8vement de taxes sur la valeur ajout\u00e9e (TVA)": {
+ "account_type": "Receivable",
+ "account_number": "4118"
+ },
+ "account_type": "Receivable",
+ "account_number": "411"
+ },
+ "Clients, effets \u00e0 recevoir en portefeuille": {
+ "Clients, effets \u00e0 recevoir": {
+ "account_type": "Receivable",
+ "account_number": "4121"
+ },
+ "Clients Groupe, effets \u00e0 recevoir": {
+ "account_type": "Receivable",
+ "account_number": "4122"
+ },
+ "\u00c9tat et Collectivit\u00e9s publiques, effets \u00e0 recevoir": {
+ "account_type": "Receivable",
+ "account_number": "4124"
+ },
+ "Organismes Internationaux, effets \u00e0 recevoir": {
+ "account_type": "Receivable",
+ "account_number": "4125"
+ },
+ "account_type": "Receivable",
+ "account_number": "412"
+ },
+ "Clients, ch\u00e8ques, effets et autres valeurs impay\u00e9es": {
+ "Clients, ch\u00e8ques impay\u00e9s": {
+ "account_type": "Receivable",
+ "account_number": "4131"
+ },
+ "Clients, effets impay\u00e9s": {
+ "account_type": "Receivable",
+ "account_number": "4132"
+ },
+ "Clients, cartes de cr\u00e9dit impay\u00e9es": {
+ "account_type": "Receivable",
+ "account_number": "4133"
+ },
+ "Clients, autres valeurs impay\u00e9es": {
+ "account_type": "Receivable",
+ "account_number": "4138"
+ },
+ "account_type": "Receivable",
+ "account_number": "413"
+ },
+ "Cr\u00e9ances sur cessions courantes d\u2019immobilisations": {
+ "Cr\u00e9ances en compte, immobilisations incorporelles": {
+ "account_type": "Receivable",
+ "account_number": "4141"
+ },
+ "Cr\u00e9ances en compte, immobilisations corporelles": {
+ "account_type": "Receivable",
+ "account_number": "4142"
+ },
+ "Effets \u00e0 recevoir, immobilisations incorporelles": {
+ "account_type": "Receivable",
+ "account_number": "4146"
+ },
+ "Effets \u00e0 recevoir, immobilisations corporelles": {
+ "account_type": "Receivable",
+ "account_number": "4147"
+ },
+ "account_type": "Receivable",
+ "account_number": "414"
+ },
+ "Clients, effets escompt\u00e9s non \u00e9chus": {
+ "account_type": "Receivable",
+ "account_number": "415"
+ },
+ "Cr\u00e9ances clients litigieuses ou douteuses": {
+ "Cr\u00e9ances litigieuses": {
+ "account_type": "Receivable",
+ "account_number": "4161"
+ },
+ "Cr\u00e9ances douteuses": {
+ "account_type": "Receivable",
+ "account_number": "4162"
+ },
+ "account_type": "Receivable",
+ "account_number": "416"
+ },
+ "Clients, produits \u00e0 recevoir": {
+ "Clients, factures \u00e0 \u00e9tablir": {
+ "account_type": "Receivable",
+ "account_number": "4181"
+ },
+ "Clients, int\u00e9r\u00eats courus": {
+ "account_type": "Receivable",
+ "account_number": "4186"
+ },
+ "account_type": "Receivable",
+ "account_number": "418"
+ },
+ "account_type": "Receivable"
+ },
+ "42-Personnel (ACTIF)": {
+ "Personnel, avances et acomptes": {
+ "Personnel, avances": {
+ "account_number": "4211"
+ },
+ "Personnel, acomptes": {
+ "account_number": "4212"
+ },
+ "Frais avanc\u00e9s et fournitures au personnel": {
+ "account_number": "4213"
+ },
+ "account_number": "421"
+ }
+ },
+ "43-Organismes sociaux (ACTIF)": {
+ "431-S\u00e9curit\u00e9 sociale": {
+ "Prestations familiales": {
+ "account_number": "4311"
+ },
+ "Accidents de travail": {
+ "account_number": "4312"
+ },
+ "Caisse de retraite obligatoire": {
+ "account_number": "4313"
+ },
+ "Caisse de retraite facultative": {
+ "account_number": "4314"
+ },
+ "Autres cotisations sociales": {
+ "account_number": "4318"
+ }
+ },
+ "432-Caisses de retraite compl\u00e9mentaire": {},
+ "433-Autres organismes sociaux": {
+ "Mutuelle": {
+ "account_number": "4331"
+ },
+ "Assurances retraite": {
+ "account_number": "4332"
+ },
+ "Assurances et organismes de sant\u00e9": {
+ "account_number": "4333"
+ }
+ },
+ "438-Organismes sociaux, charges \u00e0 payer et produits \u00e0 recevoir": {
+ "Produits \u00e0 recevoir": {
+ "account_number": "4387"
+ }
+ }
+ },
+ "44-\u00c9tat et collectivit\u00e9s publiques (ACTIF)": {
+ "\u00c9tat, TVA factur\u00e9e": {
+ "TVA factur\u00e9e sur ventes": {
+ "account_number": "4431"
+ },
+ "TVA factur\u00e9e sur prestations de services": {
+ "account_number": "4432"
+ },
+ "TVA factur\u00e9e sur travaux": {
+ "account_number": "4433"
+ },
+ "TVA factur\u00e9e sur production livr\u00e9e \u00e0 soi-m\u00eame": {
+ "account_number": "4434"
+ },
+ "TVA sur factures \u00e0 \u00e9tablir": {
+ "account_number": "4435"
+ },
+ "account_number": "443"
+ },
+ "\u00c9tat, TVA r\u00e9cup\u00e9rable": {
+ "TVA r\u00e9cup\u00e9rable sur immobilisations": {
+ "account_number": "4451"
+ },
+ "TVA r\u00e9cup\u00e9rable sur achats": {
+ "account_number": "4452"
+ },
+ "TVA r\u00e9cup\u00e9rable sur transport": {
+ "account_number": "4453"
+ },
+ "TVA r\u00e9cup\u00e9rable sur services ext\u00e9rieurs et autres charges": {
+ "account_number": "4454"
+ },
+ "TVA r\u00e9cup\u00e9rable sur factures non parvenues": {
+ "account_number": "4455"
+ },
+ "TVA transf\u00e9r\u00e9e par d\u2019autres entit\u00e9s": {
+ "account_number": "4456"
+ },
+ "account_number": "445"
+ },
+ "\u00c9tat, charges \u00e0 payer et produits \u00e0 recevoir": {
+ "Charges \u00e0 payer": {
+ "account_number": "4486"
+ },
+ "Produits \u00e0 recevoir": {
+ "account_number": "4487"
+ },
+ "account_number": "448"
+ },
+ "\u00c9tat, cr\u00e9ances et dettes diverses": {
+ "\u00c9tat, obligations cautionn\u00e9es": {
+ "account_number": "4491"
+ },
+ "\u00c9tat, avances et acomptes vers\u00e9s sur imp\u00f4ts": {
+ "account_number": "4492"
+ },
+ "\u00c9tat, fonds de dotation \u00e0 recevoir": {
+ "account_number": "4493"
+ },
+ "\u00c9tat, subventions investissement \u00e0 recevoir": {
+ "account_number": "4494"
+ },
+ "\u00c9tat, subventions d\u2019exploitation \u00e0 recevoir": {
+ "account_number": "4495"
+ },
+ "\u00c9tat, subventions d\u2019\u00e9quilibre \u00e0 recevoir": {
+ "account_number": "4496"
+ },
+ "\u00c9tat, avances sur subventions": {
+ "account_number": "4497"
+ },
+ "\u00c9tat, fonds r\u00e9glement\u00e9s provisionn\u00e9s": {
+ "account_number": "4499"
+ },
+ "account_number": "449"
+ }
+ },
+ "45-Organismes internationaux (ACTIF)": {
+ "Op\u00e9rations avec les organismes africains": {
+ "account_number": "451"
+ },
+ "Op\u00e9rations avec les autres organismes internationaux": {
+ "account_number": "452"
+ },
+ "Organismes internationaux, fonds de dotation et subventions \u00e0 recevoir": {
+ "Organismes internationaux, fonds de dotation \u00e0 recevoir": {
+ "account_number": "4581"
+ },
+ "Organismes internationaux, subventions \u00e0 recevoir": {
+ "account_number": "4582"
+ },
+ "account_number": "458"
+ }
+ },
+ "46-Apporteurs, associ\u00e9s et groupe (ACTIF)": {
+ "461-Apporteurs, op\u00e9rations sur le capital": {
+ "Apporteurs, capital appel\u00e9, non vers\u00e9": {
+ "account_number": "4613"
+ },
+ "Apporteurs, compte d\u2019apport, op\u00e9rations de restructuration (fusion...)": {
+ "account_number": "4614"
+ },
+ "Apporteurs, titres \u00e0 \u00e9changer": {
+ "account_number": "4618"
+ }
+ },
+ "Apporteurs, restant d\u00fb sur capital appel\u00e9": {
+ "account_number": "467"
+ }
+ },
+ "47-D\u00e9biteurs et cr\u00e9diteurs divers (ACTIF)": {
+ "472-Cr\u00e9ances et dettes sur titres de placement": {
+ "Cr\u00e9ances sur cessions de titres de placement": {
+ "account_number": "4721"
+ },
+ "Versements restant \u00e0 effectuer sur titres de placement non lib\u00e9r\u00e9s": {
+ "account_number": "4726"
+ }
+ },
+ "473-Interm\u00e9diaires Op\u00e9rations faites pour compte de tiers": {
+ "Mandants": {
+ "account_number": "4731"
+ },
+ "Mandataires": {
+ "account_number": "4732"
+ },
+ "Commettants": {
+ "account_number": "4733"
+ },
+ "Commissionnaires": {
+ "account_number": "4734"
+ },
+ "\u00c9tat, Collectivit\u00e9s publiques, fonds global d\u2019allocation": {
+ "account_number": "4739"
+ }
+ },
+ "474-Compte de r\u00e9partition p\u00e9riodique des charges et des produits": {
+ "Compte de r\u00e9partition p\u00e9riodique des produits": {
+ "account_number": "4747"
+ }
+ },
+ "475-Compte transitoire, ajustement sp\u00e9cial li\u00e9 \u00e0 la r\u00e9vision du SYSCOHADA": {
+ "Compte actif": {
+ "account_type": "Temporary",
+ "account_number": "4751"
+ }
+ },
+ "Charges constat\u00e9es d\u2019avance": {
+ "account_number": "476"
+ },
+ "478-\u00c9carts de conversion actif": {
+ "Diminution des cr\u00e9ances d\u2019exploitation": {
+ "account_number": "4781"
+ },
+ "Diminution des cr\u00e9ances financi\u00e8res": {
+ "account_number": "4782"
+ },
+ "Augmentation des dettes d\u2019exploitation": {
+ "account_number": "4783"
+ },
+ "Augmentation des dettes financi\u00e8res": {
+ "account_number": "4784"
+ },
+ "Diff\u00e9rences d\u2019\u00e9valuation sur instruments de tr\u00e9sorerie": {
+ "account_number": "4786"
+ },
+ "Diff\u00e9rences compens\u00e9es par couverture de change": {
+ "account_number": "4788"
+ }
+ }
+ },
+ "48-Cr\u00e9ances et dettes hors activit\u00e9s ordinaires (ACTIF)": {
+ "Cr\u00e9ances sur cessions d\u2019immobilisations": {
+ "En compte, immobilisations incorporelles": {
+ "account_number": "4851"
+ },
+ "En compte, immobilisations corporelles": {
+ "account_number": "4852"
+ },
+ "Effets \u00e0 recevoir, immobilisations incorporelles": {
+ "account_number": "4853"
+ },
+ "Effets \u00e0 recevoir, immobilisations corporelles": {
+ "account_number": "4854"
+ },
+ "Effets escompt\u00e9s non \u00e9chus": {
+ "account_number": "4855"
+ },
+ "Retenues de garantie": {
+ "account_number": "4857"
+ },
+ "Factures \u00e0 \u00e9tablir": {
+ "account_number": "4858"
+ },
+ "account_number": "485"
+ },
+ "Autres cr\u00e9ances hors activit\u00e9s ordinaires (HAO)": {
+ "account_number": "488"
+ }
+ },
+ "49-D\u00e9pr\u00e9ciations et provisions pour risques \u00e0 court terme (tiers) (ACTIF)": {
+ "D\u00e9pr\u00e9ciations des comptes clients": {
+ "Cr\u00e9ances litigieuses": {
+ "account_number": "4911"
+ },
+ "Cr\u00e9ances douteuses": {
+ "account_number": "4912"
+ },
+ "account_number": "491"
+ },
+ "D\u00e9pr\u00e9ciations des comptes organismes internationaux": {
+ "account_number": "495"
+ },
+ "D\u00e9pr\u00e9ciations des comptes apporteurs, associ\u00e9s et groupe": {
+ "Associ\u00e9s, comptes courants": {
+ "account_number": "4962"
+ },
+ "Associ\u00e9s, op\u00e9rations faites en commun": {
+ "account_number": "4963"
+ },
+ "Groupe, comptes courants": {
+ "account_number": "4966"
+ },
+ "account_number": "496"
+ },
+ "D\u00e9pr\u00e9ciations des comptes d\u00e9biteurs divers": {
+ "account_number": "497"
+ },
+ "D\u00e9pr\u00e9ciations des comptes de cr\u00e9ances HAO": {
+ "Cr\u00e9ances sur cessions d\u2019immobilisations": {
+ "account_number": "4985"
+ },
+ "Cr\u00e9ances sur cessions de titres de placement": {
+ "account_number": "4986"
+ },
+ "Autres cr\u00e9ances HAO": {
+ "account_number": "4988"
+ },
+ "account_number": "498"
+ },
+ "Provisions pour risques \u00e0 court terme": {
+ "Sur op\u00e9rations d\u2019exploitation": {
+ "account_number": "4991"
+ },
+ "Sur op\u00e9rations financi\u00e8res": {
+ "account_number": "4997"
+ },
+ "Sur op\u00e9rations HAO": {
+ "account_number": "4998"
+ },
+ "account_number": "499"
+ }
+ },
+ "root_type": "Asset"
+ },
+ "4-Comptes de Tiers (PASSIF)": {
+ "40-Fournisseurs et comptes rattach\u00e9s (PASSIF)": {
+ "Fournisseurs, dettes en compte": {
+ "Fournisseurs": {
+ "account_type": "Payable",
+ "account_number": "4011"
+ },
+ "Fournisseurs groupe": {
+ "account_type": "Payable",
+ "account_number": "4012"
+ },
+ "Fournisseurs sous-traitants": {
+ "account_type": "Payable",
+ "account_number": "4013"
+ },
+ "Fournisseurs, r\u00e9serve de propri\u00e9t\u00e9": {
+ "account_type": "Payable",
+ "account_number": "4016"
+ },
+ "Fournisseur, retenues de garantie": {
+ "account_type": "Payable",
+ "account_number": "4017"
+ },
+ "account_type": "Payable",
+ "account_number": "401"
+ },
+ "Fournisseurs, effets \u00e0 payer": {
+ "Fournisseurs Effets \u00e0 payer": {
+ "account_type": "Payable",
+ "account_number": "4021"
+ },
+ "Fournisseurs Groupe, effets \u00e0 payer": {
+ "account_type": "Payable",
+ "account_number": "4022"
+ },
+ "Fournisseurs Sous-traitants, effets \u00e0 payer": {
+ "account_type": "Payable",
+ "account_number": "4023"
+ },
+ "account_type": "Payable",
+ "account_number": "402"
+ },
+ "Fournisseurs, acquisitions courantes d\u2019immobilisations": {
+ "Fournisseurs Dettes en comptes, immobilisations incorporelles": {
+ "account_type": "Payable",
+ "account_number": "4041"
+ },
+ "Fournisseurs Dettes en comptes, immobilisations corporelles": {
+ "account_type": "Payable",
+ "account_number": "4042"
+ },
+ "Fournisseurs Effets \u00e0 payer, immobilisations incorporelles": {
+ "account_type": "Payable",
+ "account_number": "4046"
+ },
+ "Fournisseurs Effets \u00e0 payer, immobilisations corporelles": {
+ "account_type": "Payable",
+ "account_number": "4047"
+ },
+ "account_type": "Payable",
+ "account_number": "404"
+ },
+ "Fournisseurs, factures non parvenues": {
+ "Fournisseurs": {
+ "account_type": "Stock Received But Not Billed",
+ "account_number": "4081"
+ },
+ "Fournisseurs groupe": {
+ "account_type": "Stock Received But Not Billed",
+ "account_number": "4082"
+ },
+ "Fournisseurs sous-traitants": {
+ "account_type": "Stock Received But Not Billed",
+ "account_number": "4083"
+ },
+ "Fournisseurs, int\u00e9r\u00eats courus": {
+ "account_type": "Stock Received But Not Billed",
+ "account_number": "4086"
+ },
+ "account_type": "Stock Received But Not Billed",
+ "account_number": "408"
+ },
+ "account_type": "Payable"
+ },
+ "41-Clients et comptes rattach\u00e9s (PASSIF)": {
+ "Clients cr\u00e9diteurs": {
+ "Clients, avances et acomptes re\u00e7us": {
+ "account_number": "4191"
+ },
+ "Clients groupe, avances et acomptes re\u00e7us": {
+ "account_number": "4192"
+ },
+ "Clients, dettes pour emballages et mat\u00e9riels consign\u00e9s": {
+ "account_number": "4194"
+ },
+ "Clients, rabais, remises, ristournes et autres avoirs \u00e0 accorder": {
+ "account_number": "4198"
+ },
+ "account_number": "419"
+ }
+ },
+ "42-Personnel (PASSIF)": {
+ "Personnel, r\u00e9mun\u00e9rations dues": {
+ "account_number": "422"
+ },
+ "Personnel, oppositions, saisies-arr\u00eats": {
+ "Personnel, oppositions": {
+ "account_number": "4231"
+ },
+ "Personnel, saisies-arr\u00eats": {
+ "account_number": "4232"
+ },
+ "Personnel, avis \u00e0 tiers d\u00e9tenteur": {
+ "account_number": "4233"
+ },
+ "account_number": "423"
+ },
+ "Personnel, \u0153uvres sociales internes": {
+ "Assistance m\u00e9dicale": {
+ "account_number": "4241"
+ },
+ "Allocations familiales": {
+ "account_number": "4242"
+ },
+ "Organismes sociaux rattach\u00e9s \u00e0 l\u2019entit\u00e9": {
+ "account_number": "4245"
+ },
+ "Autres \u0153uvres sociales internes": {
+ "account_number": "4248"
+ },
+ "account_number": "424"
+ },
+ "Repr\u00e9sentants du personnel": {
+ "D\u00e9l\u00e9gu\u00e9s du personnel": {
+ "account_number": "4251"
+ },
+ "Syndicats et Comit\u00e9s d\u2019entreprises, d\u2019\u00c9tablissement": {
+ "account_number": "4252"
+ },
+ "Autres repr\u00e9sentants du personnel": {
+ "account_number": "4258"
+ },
+ "account_number": "425"
+ },
+ "Personnel, participation aux b\u00e9n\u00e9fices et au capital": {
+ "Participation aux b\u00e9n\u00e9fices": {
+ "account_number": "4261"
+ },
+ "Participation au capital": {
+ "account_number": "4264"
+ },
+ "account_number": "426"
+ },
+ "Personnel d\u00e9p\u00f4ts": {
+ "account_number": "427"
+ },
+ "Personnel, charges \u00e0 payer et produits \u00e0 recevoir": {
+ "Dettes provisionn\u00e9es pour cong\u00e9s \u00e0 payer": {
+ "account_number": "4281"
+ },
+ "Autres charges \u00e0 payer": {
+ "account_number": "4286"
+ },
+ "Produits \u00e0 recevoir": {
+ "account_number": "4287"
+ },
+ "account_number": "428"
+ }
+ },
+ "43-Organismes sociaux (PASSIF)": {
+ "438-Organismes sociaux, charges \u00e0 payer et produits \u00e0 recevoir": {
+ "Charges sociales sur gratifications \u00e0 payer": {
+ "account_number": "4381"
+ },
+ "Charges sociales sur cong\u00e9s \u00e0 payer": {
+ "account_number": "4382"
+ },
+ "Autres charges \u00e0 payer": {
+ "account_number": "4386"
+ }
+ }
+ },
+ "44-\u00c9tat et collectivit\u00e9s publiques (PASSIF)": {
+ "\u00c9tat, imp\u00f4t sur les b\u00e9n\u00e9fices": {
+ "account_number": "441"
+ },
+ "\u00c9tat, autres imp\u00f4ts et taxes": {
+ "Imp\u00f4ts et taxes d\u2019\u00c9tat": {
+ "account_number": "4421"
+ },
+ "Imp\u00f4ts et taxes pour les collectivit\u00e9s publiques": {
+ "account_number": "4422"
+ },
+ "Imp\u00f4ts et taxes recouvrables sur des obligataires": {
+ "account_number": "4423"
+ },
+ "Imp\u00f4ts et taxes recouvrables sur des associ\u00e9s": {
+ "account_number": "4424"
+ },
+ "Droits de douane": {
+ "account_number": "4426"
+ },
+ "Autres imp\u00f4ts et taxes": {
+ "account_number": "4428"
+ },
+ "account_number": "442"
+ },
+ "\u00c9tat, TVA due ou cr\u00e9dit de TVA": {
+ "\u00c9tat, TVA due": {
+ "account_number": "4441"
+ },
+ "\u00c9tat, cr\u00e9dit de TVA \u00e0 reporter": {
+ "account_number": "4449"
+ },
+ "account_number": "444"
+ },
+ "\u00c9tat, autres taxes sur le chiffre d\u2019affaires": {
+ "account_number": "446"
+ },
+ "\u00c9tat, imp\u00f4ts retenus \u00e0 la source": {
+ "Imp\u00f4t G\u00e9n\u00e9ral sur le revenu": {
+ "account_number": "4471"
+ },
+ "Imp\u00f4ts sur salaires": {
+ "account_number": "4472"
+ },
+ "Contribution nationale": {
+ "account_number": "4473"
+ },
+ "Contribution nationale de solidarit\u00e9": {
+ "account_number": "4474"
+ },
+ "Autres imp\u00f4ts et contributions": {
+ "account_number": "4478"
+ },
+ "account_number": "447"
+ }
+ },
+ "46-Apporteurs, associ\u00e9s et groupe (PASSIF)": {
+ "461-Apporteurs, op\u00e9rations sur le capital (PASSIF)": {
+ "Apporteurs, apports en nature": {
+ "account_number": "4611"
+ },
+ "Apporteurs, apports en num\u00e9raire": {
+ "account_number": "4612"
+ },
+ "Apporteurs, versements re\u00e7us sur augmentation de capital": {
+ "account_number": "4615"
+ },
+ "Apporteurs, versements anticip\u00e9s": {
+ "account_number": "4616"
+ },
+ "Apporteurs d\u00e9faillants": {
+ "account_number": "4617"
+ },
+ "Apporteurs, capital \u00e0 rembourser": {
+ "account_number": "4619"
+ }
+ },
+ "462-Associ\u00e9s, comptes courants": {
+ "Principal": {
+ "account_number": "4621"
+ },
+ "Int\u00e9r\u00eats courus": {
+ "account_number": "4626"
+ }
+ },
+ "463-Associ\u00e9s, op\u00e9rations faites en commun et GIE": {
+ "Op\u00e9rations courantes": {
+ "account_number": "4631"
+ },
+ "Int\u00e9r\u00eats courus": {
+ "account_number": "4636"
+ }
+ },
+ "Associ\u00e9s, dividendes \u00e0 payer": {
+ "account_number": "465"
+ },
+ "Groupe, comptes courants": {
+ "account_number": "466"
+ }
+ },
+ "47-D\u00e9biteurs et cr\u00e9diteurs divers (PASSIF)": {
+ "471-D\u00e9biteurs et cr\u00e9diteurs divers": {
+ "D\u00e9biteurs divers": {
+ "account_number": "4711"
+ },
+ "Cr\u00e9diteurs divers": {
+ "account_number": "4712"
+ },
+ "Obligataires": {
+ "account_number": "4713"
+ },
+ "R\u00e9mun\u00e9rations d\u2019administrateurs": {
+ "account_number": "4715"
+ },
+ "Compte d\u2019affacturage": {
+ "account_number": "4716"
+ },
+ "D\u00e9biteurs divers retenues de garantie": {
+ "account_number": "4717"
+ },
+ "Apport, compte de fusion et op\u00e9rations assimil\u00e9es": {
+ "account_number": "4718"
+ },
+ "Bons de souscription d\u2019actions et d\u2019obligations": {
+ "account_number": "4719"
+ }
+ },
+ "474-Compte de r\u00e9partition p\u00e9riodique des charges et des produits (PASSIF)": {
+ "Compte de r\u00e9partition p\u00e9riodique des charges": {
+ "account_number": "4746"
+ }
+ },
+ "475-Compte transitoire, ajustement sp\u00e9cial li\u00e9 \u00e0 la r\u00e9vision du SYSCOHADA (PASSIF)": {
+ "Compte passif": {
+ "account_number": "4752"
+ }
+ },
+ "Produits constat\u00e9s d\u2019avance": {
+ "account_number": "477"
+ },
+ "479-\u00c9carts de conversion passif": {
+ "Augmentation des cr\u00e9ances d\u2019exploitation": {
+ "account_number": "4791"
+ },
+ "Augmentation des cr\u00e9ances financi\u00e8res": {
+ "account_number": "4792"
+ },
+ "Diminution des dettes d\u2019exploitation": {
+ "account_number": "4793"
+ },
+ "Diminution des dettes financi\u00e8res": {
+ "account_number": "4794"
+ },
+ "Diff\u00e9rences d\u2019\u00e9valuation sur instruments de tr\u00e9sorerie": {
+ "account_number": "4797"
+ },
+ "Diff\u00e9rences compens\u00e9es par couverture de change": {
+ "account_number": "4798"
+ }
+ }
+ },
+ "48-Cr\u00e9ances et dettes hors activit\u00e9s ordinaires (HAO) (PASSIF)": {
+ "Fournisseurs d\u2019investissements": {
+ "Immobilisations incorporelles": {
+ "account_number": "4811"
+ },
+ "Immobilisations corporelles": {
+ "account_number": "4812"
+ },
+ "Versements restant \u00e0 effectuer sur titres de participation et titres immobilis\u00e9s non lib\u00e9r\u00e9s": {
+ "account_number": "4813"
+ },
+ "R\u00e9serve de propri\u00e9t\u00e9": {
+ "account_number": "4816"
+ },
+ "Retenues de garantie": {
+ "account_number": "4817"
+ },
+ "Factures non parvenues": {
+ "account_number": "4818"
+ },
+ "account_number": "481"
+ },
+ "Fournisseurs d\u2019investissements, effets \u00e0 payer": {
+ "Immobilisations incorporelles": {
+ "account_number": "4821"
+ },
+ "Immobilisations corporelles": {
+ "account_number": "4822"
+ },
+ "account_number": "482"
+ },
+ "Autres dettes hors activit\u00e9s ordinaires (HAO)": {
+ "Produits": {
+ "account_number": "4887"
+ },
+ "account_number": "484"
+ }
+ },
+ "root_type": "Liability"
+ },
+ "Comptes de tr\u00e9sorerie": {
+ "Titres de placement": {
+ "Titres du tr\u00e9sor et bons de caisse \u00e0 court terme": {
+ "Titres du Tr\u00e9sor \u00e0 court terme": {
+ "account_number": "5011"
+ },
+ "Titres d\u2019organismes financiers": {
+ "account_number": "5012"
+ },
+ "Bons de caisse \u00e0 court terme": {
+ "account_number": "5013"
+ },
+ "Frais d\u2019acquisition des titres de tr\u00e9sor et bons de caisse": {
+ "account_number": "5016"
+ },
+ "account_number": "501"
+ },
+ "Actions": {
+ "Actions ou parts propres": {
+ "account_number": "5021"
+ },
+ "Actions cot\u00e9es": {
+ "account_number": "5022"
+ },
+ "Actions non cot\u00e9es": {
+ "account_number": "5023"
+ },
+ "Actions d\u00e9membr\u00e9es (certificats d\u2019investissement, droits de vote)": {
+ "account_number": "5024"
+ },
+ "Autres actions": {
+ "account_number": "5025"
+ },
+ "Frais d\u2019acquisition des actions": {
+ "account_number": "5026"
+ },
+ "account_number": "502"
+ },
+ "Obligations": {
+ "Obligations \u00e9mises par la soci\u00e9t\u00e9 et rachet\u00e9es par elle": {
+ "account_number": "5031"
+ },
+ "Obligations cot\u00e9es": {
+ "account_number": "5032"
+ },
+ "Obligations non cot\u00e9es": {
+ "account_number": "5033"
+ },
+ "Autres obligations": {
+ "account_number": "5035"
+ },
+ "Frais d\u2019acquisition des obligations": {
+ "account_number": "5036"
+ },
+ "account_number": "503"
+ },
+ "Bons de souscription": {
+ "Bons de souscription d\u2019actions": {
+ "account_number": "5042"
+ },
+ "Bons de souscription d\u2019obligations": {
+ "account_number": "5043"
+ },
+ "account_number": "504"
+ },
+ "Titres n\u00e9gociables hors r\u00e9gion": {
+ "account_number": "505"
+ },
+ "Int\u00e9r\u00eats courus": {
+ "Titres du Tr\u00e9sor et bons de caisse \u00e0 court terme": {
+ "account_number": "5061"
+ },
+ "Actions": {
+ "account_number": "5062"
+ },
+ "Obligations": {
+ "account_number": "5063"
+ },
+ "account_number": "506"
+ },
+ "Autres titres de placement et cr\u00e9ances assimil\u00e9es": {
+ "account_number": "508"
+ },
+ "account_number": "50"
+ },
+ "Valeurs \u00e0 encaisser": {
+ "Effets \u00e0 encaisser": {
+ "account_number": "511"
+ },
+ "Effets \u00e0 l\u2019encaissement": {
+ "account_number": "512"
+ },
+ "Ch\u00e8ques \u00e0 encaisser": {
+ "account_number": "513"
+ },
+ "Ch\u00e8ques \u00e0 l\u2019encaissement": {
+ "account_number": "514"
+ },
+ "Cartes de cr\u00e9dit \u00e0 encaisser": {
+ "account_number": "515"
+ },
+ "Autres valeurs \u00e0 l\u2019encaissement": {
+ "Warrants": {
+ "account_number": "5181"
+ },
+ "Billets de fonds": {
+ "account_number": "5182"
+ },
+ "Ch\u00e8ques de voyage": {
+ "account_number": "5185"
+ },
+ "Coupons \u00e9chus": {
+ "account_number": "5186"
+ },
+ "Int\u00e9r\u00eats \u00e9chus des obligations": {
+ "account_number": "5187"
+ },
+ "account_number": "518"
+ },
+ "account_number": "51"
+ },
+ "Banques": {
+ "Banques locales": {
+ "Banques en monnaie nationale": {
+ "account_type": "Bank",
+ "account_number": "5211"
+ },
+ "Banques en devises": {
+ "account_type": "Bank",
+ "account_number": "5215"
+ },
+ "account_type": "Bank",
+ "account_number": "521"
+ },
+ "Banques autres \u00c9tats r\u00e9gion": {
+ "account_number": "522"
+ },
+ "Banques autres \u00c9tats zone mon\u00e9taire": {
+ "account_number": "523"
+ },
+ "Banques hors zone mon\u00e9taire": {
+ "account_number": "524"
+ },
+ "Banques d\u00e9p\u00f4t \u00e0 terme": {
+ "account_number": "525"
+ },
+ "Banques, int\u00e9r\u00eats courus": {
+ "Banque, int\u00e9r\u00eats courus, charges \u00e0 payer": {
+ "account_number": "5261"
+ },
+ "Banque, int\u00e9r\u00eats courus, produits \u00e0 recevoir": {
+ "account_number": "5267"
+ },
+ "account_number": "526"
+ },
+ "account_number": "52"
+ },
+ "\u00c9tablissements financiers et assimil\u00e9s": {
+ "Ch\u00e8ques postaux": {
+ "account_number": "531"
+ },
+ "Tr\u00e9sor": {
+ "account_number": "532"
+ },
+ "Soci\u00e9t\u00e9s de gestion et d\u2019interm\u00e9diation (SGI)": {
+ "account_number": "533"
+ },
+ "\u00c9tablissements financiers, int\u00e9r\u00eats courus": {
+ "account_number": "536"
+ },
+ "Autres organismes financiers": {
+ "account_number": "538"
+ },
+ "account_number": "53"
+ },
+ "Instruments de tr\u00e9sorerie": {
+ "Options de taux d\u2019int\u00e9r\u00eat": {
+ "account_number": "541"
+ },
+ "Options de taux de change": {
+ "account_number": "542"
+ },
+ "Options de taux boursiers": {
+ "account_number": "543"
+ },
+ "Instruments de march\u00e9s \u00e0 terme": {
+ "account_number": "544"
+ },
+ "Avoirs d\u2019or et autres m\u00e9taux pr\u00e9cieux": {
+ "account_number": "545"
+ },
+ "account_number": "54"
+ },
+ "Instruments de monnaie \u00e9lectronique": {
+ "Monnaie \u00e9lectronique carte carburant": {
+ "account_number": "551"
+ },
+ "Monnaie \u00e9lectronique t\u00e9l\u00e9phone portable": {
+ "account_number": "552"
+ },
+ "Monnaie \u00e9lectronique carte p\u00e9age": {
+ "account_number": "553"
+ },
+ "Porte-monnaie \u00e9lectronique": {
+ "account_number": "554"
+ },
+ "Autres instruments de monnaies \u00e9lectroniques": {
+ "account_number": "558"
+ },
+ "account_number": "55"
+ },
+ "Banques, cr\u00e9dits de tr\u00e9sorerie et d\u2019escompte": {
+ "Cr\u00e9dits de tr\u00e9sorerie": {
+ "account_number": "561"
+ },
+ "Escompte de cr\u00e9dits de campagne": {
+ "account_number": "564"
+ },
+ "Escompte de cr\u00e9dits ordinaires": {
+ "account_number": "565"
+ },
+ "Banques, cr\u00e9dits de tr\u00e9sorerie, int\u00e9r\u00eats courus": {
+ "account_number": "566"
+ },
+ "account_number": "56"
+ },
+ "Caisse": {
+ "Caisse si\u00e8ge social": {
+ "Caisse en monnaie nationale": {
+ "account_number": "5711"
+ },
+ "Caisse en devises": {
+ "account_number": "5712"
+ },
+ "account_number": "571"
+ },
+ "Caisse succursale A": {
+ "En monnaie nationale": {
+ "account_number": "5721"
+ },
+ "En devises": {
+ "account_number": "5722"
+ },
+ "account_number": "572"
+ },
+ "Caisse succursale B": {
+ "En monnaie nationale": {
+ "account_number": "5731"
+ },
+ "En devises": {
+ "account_number": "5732"
+ },
+ "account_number": "573"
+ },
+ "account_number": "57"
+ },
+ "R\u00e9gies d\u2019avances, accr\u00e9ditifs et virements internes": {
+ "R\u00e9gies d\u2019avance": {
+ "account_number": "581"
+ },
+ "Accr\u00e9ditifs": {
+ "account_number": "582"
+ },
+ "Virements de fonds": {
+ "account_number": "585"
+ },
+ "Autres virements internes": {
+ "account_number": "588"
+ },
+ "account_number": "58"
+ },
+ "D\u00e9pr\u00e9ciations et provisions pour risque \u00e0 court terme": {
+ "D\u00e9pr\u00e9ciations des titres de placement": {
+ "account_number": "590"
+ },
+ "D\u00e9pr\u00e9ciations des titres et valeurs \u00e0 encaisser": {
+ "account_number": "591"
+ },
+ "D\u00e9pr\u00e9ciations des comptes banques": {
+ "account_number": "592"
+ },
+ "D\u00e9pr\u00e9ciations des comptes \u00e9tablissements financiers et assimil\u00e9s": {
+ "account_number": "593"
+ },
+ "D\u00e9pr\u00e9ciations des comptes d\u2019instruments de tr\u00e9sorerie": {
+ "account_number": "594"
+ },
+ "Provisions pour risque \u00e0 court terme \u00e0 caract\u00e8re financier": {
+ "account_number": "599"
+ },
+ "account_number": "59"
+ },
+ "root_type": "Asset",
+ "account_number": "5"
+ },
+ "Comptes de charges des activit\u00e9s ordinaires": {
+ "Achats et variations de stocks": {
+ "Achats de marchandises": {
+ "Dans la R\u00e9gion": {
+ "account_number": "6011"
+ },
+ "Hors R\u00e9gion": {
+ "account_number": "6012"
+ },
+ "Aux entit\u00e9s du groupe dans la R\u00e9gion": {
+ "account_number": "6013"
+ },
+ "Aux entit\u00e9s du groupe hors R\u00e9gion": {
+ "account_number": "6014"
+ },
+ "Frais sur achats": {
+ "account_number": "6015"
+ },
+ "Rabais, remises et ristournes obtenus (non ventil\u00e9s)": {
+ "account_number": "6019"
+ },
+ "account_number": "601"
+ },
+ "Achats de mati\u00e8res premi\u00e8res et fournitures li\u00e9es": {
+ "Dans la R\u00e9gion": {
+ "account_number": "6021"
+ },
+ "Hors R\u00e9gion": {
+ "account_number": "6022"
+ },
+ "Aux entit\u00e9s du groupe dans la R\u00e9gion": {
+ "account_number": "6023"
+ },
+ "Aux entit\u00e9s du groupe hors R\u00e9gion": {
+ "account_number": "6024"
+ },
+ "Frais sur achats": {
+ "account_number": "6025"
+ },
+ "Rabais, remises et ristournes obtenus (non ventil\u00e9s)": {
+ "account_number": "6029"
+ },
+ "account_number": "602"
+ },
+ "Variations des stocks de biens achet\u00e9s": {
+ "Variations des stocks de marchandises": {
+ "account_number": "6031"
+ },
+ "Variations des stocks de mati\u00e8res premi\u00e8res et fournitures li\u00e9es": {
+ "account_number": "6032"
+ },
+ "Variations des stocks d\u2019autres approvisionnements": {
+ "account_number": "6033"
+ },
+ "account_number": "603"
+ },
+ "Achats stock\u00e9s de mati\u00e8res et fournitures consommables": {
+ "Mati\u00e8res consommables": {
+ "account_number": "6041"
+ },
+ "Mati\u00e8res combustibles": {
+ "account_number": "6042"
+ },
+ "Produits d\u2019entretien": {
+ "account_number": "6043"
+ },
+ "Fournitures d\u2019atelier et d\u2019usine": {
+ "account_number": "6044"
+ },
+ "Frais sur achat": {
+ "account_number": "6045"
+ },
+ "Fournitures de magasin": {
+ "account_number": "6046"
+ },
+ "Fournitures de bureau": {
+ "account_number": "6047"
+ },
+ "Rabais, remises et ristournes obtenus (non ventil\u00e9s)": {
+ "account_number": "6049"
+ },
+ "account_number": "604"
+ },
+ "Autres achats": {
+ "Fournitures non stockables Eau": {
+ "account_number": "6051"
+ },
+ "Fournitures non stockables \u00c9lectricit\u00e9": {
+ "account_number": "6052"
+ },
+ "Fournitures non stockables Autres \u00e9nergies": {
+ "account_number": "6053"
+ },
+ "Fournitures d\u2019entretien non stockables": {
+ "account_number": "6054"
+ },
+ "Fournitures de bureau non stockables": {
+ "account_number": "6055"
+ },
+ "Achats de petit mat\u00e9riel et outillage": {
+ "account_number": "6056"
+ },
+ "Achats d\u2019\u00e9tudes et prestations de services": {
+ "account_number": "6057"
+ },
+ "Achats de travaux, mat\u00e9riels et \u00e9quipements": {
+ "account_number": "6058"
+ },
+ "Rabais, remises et ristournes obtenus (non ventil\u00e9s)": {
+ "account_number": "6059"
+ },
+ "account_number": "605"
+ },
+ "Achats d\u2019emballages": {
+ "Emballages perdus": {
+ "account_number": "6081"
+ },
+ "Emballages r\u00e9cup\u00e9rables non identifiables": {
+ "account_number": "6082"
+ },
+ "Emballages \u00e0 usage mixte": {
+ "account_number": "6083"
+ },
+ "Frais sur achats": {
+ "account_number": "6085"
+ },
+ "Rabais, remises et ristournes obtenus (non ventil\u00e9s)": {
+ "account_number": "6089"
+ },
+ "account_number": "608"
+ },
+ "account_number": "60"
+ },
+ "Transports": {
+ "Transports sur ventes": {
+ "account_number": "612"
+ },
+ "Transports pour le compte de tiers": {
+ "account_number": "613"
+ },
+ "Transports du personnel": {
+ "account_number": "614"
+ },
+ "Transports de plis": {
+ "account_number": "616"
+ },
+ "Autres frais de transport": {
+ "Voyages et d\u00e9placements": {
+ "account_number": "6181"
+ },
+ "Transports entre \u00e9tablissements ou chantiers": {
+ "account_number": "6182"
+ },
+ "Transports administratifs": {
+ "account_number": "6183"
+ },
+ "account_number": "618"
+ },
+ "account_number": "61"
+ },
+ "Services ext\u00e9rieurs": {
+ "Sous-traitance g\u00e9n\u00e9rale": {
+ "account_number": "621"
+ },
+ "Locations, charges locatives": {
+ "Locations de terrains": {
+ "account_number": "6221"
+ },
+ "Locations de b\u00e2timents": {
+ "account_number": "6222"
+ },
+ "Locations de mat\u00e9riels et outillages": {
+ "account_number": "6223"
+ },
+ "Malis sur emballages": {
+ "account_number": "6224"
+ },
+ "Locations d\u2019emballages": {
+ "account_number": "6225"
+ },
+ "Fermages et loyers du foncier": {
+ "account_number": "6226"
+ },
+ "Locations et charges locatives diverses": {
+ "account_number": "6228"
+ },
+ "account_number": "622"
+ },
+ "Redevances de location acquisition": {
+ "Cr\u00e9dit-bail immobilier": {
+ "account_number": "6232"
+ },
+ "Cr\u00e9dit-bail mobilier": {
+ "account_number": "6233"
+ },
+ "Location-vente": {
+ "account_number": "6234"
+ },
+ "Autres contrats de location acquisition": {
+ "account_number": "6238"
+ },
+ "account_number": "623"
+ },
+ "Entretien, r\u00e9parations, remise en \u00e9tat et maintenance": {
+ "Entretien et r\u00e9parations des biens immobiliers": {
+ "account_number": "6241"
+ },
+ "Entretien et r\u00e9parations des biens mobiliers": {
+ "account_number": "6242"
+ },
+ "Maintenance": {
+ "account_number": "6243"
+ },
+ "Charges de d\u00e9mant\u00e8lement et remise en \u00e9tat": {
+ "account_number": "6244"
+ },
+ "Autres entretiens et r\u00e9parations": {
+ "account_number": "6248"
+ },
+ "account_number": "624"
+ },
+ "Primes d\u2019assurance": {
+ "Assurances multirisques": {
+ "account_number": "6251"
+ },
+ "Assurances mat\u00e9riel de transport": {
+ "account_number": "6252"
+ },
+ "Assurances risques d\u2019exploitation": {
+ "account_number": "6253"
+ },
+ "Assurances responsabilit\u00e9 du producteur": {
+ "account_number": "6254"
+ },
+ "Assurances insolvabilit\u00e9 clients": {
+ "account_number": "6255"
+ },
+ "Assurances transport sur ventes": {
+ "account_number": "6257"
+ },
+ "Autres primes d\u2019assurances": {
+ "account_number": "6258"
+ },
+ "account_number": "625"
+ },
+ "\u00c9tudes, recherches et documentation": {
+ "\u00c9tudes et recherches": {
+ "account_number": "6261"
+ },
+ "Documentation g\u00e9n\u00e9rale": {
+ "account_number": "6265"
+ },
+ "Documentation technique": {
+ "account_number": "6266"
+ },
+ "account_number": "626"
+ },
+ "Publicit\u00e9, publications, relations publiques": {
+ "Annonces, insertions": {
+ "account_number": "6271"
+ },
+ "Catalogues, imprim\u00e9s publicitaires": {
+ "account_number": "6272"
+ },
+ "\u00c9chantillons": {
+ "account_number": "6273"
+ },
+ "Foires et expositions": {
+ "account_number": "6274"
+ },
+ "Publications": {
+ "account_number": "6275"
+ },
+ "Cadeaux \u00e0 la client\u00e8le": {
+ "account_number": "6276"
+ },
+ "Frais de colloques, s\u00e9minaires, conf\u00e9rences": {
+ "account_number": "6277"
+ },
+ "Autres charges de publicit\u00e9 et relations publiques": {
+ "account_number": "6278"
+ },
+ "account_number": "627"
+ },
+ "Frais de t\u00e9l\u00e9communications": {
+ "Frais de t\u00e9l\u00e9phone": {
+ "account_number": "6281"
+ },
+ "Frais de t\u00e9lex": {
+ "account_number": "6282"
+ },
+ "Frais de t\u00e9l\u00e9copie": {
+ "account_number": "6283"
+ },
+ "Autres frais de t\u00e9l\u00e9communications": {
+ "account_number": "6288"
+ },
+ "account_number": "628"
+ },
+ "account_number": "62"
+ },
+ "Autres services ext\u00e9rieurs": {
+ "Frais bancaires": {
+ "Frais sur titres (vente, garde)": {
+ "account_number": "6311"
+ },
+ "Frais sur effets": {
+ "account_number": "6312"
+ },
+ "Location de coffres": {
+ "account_number": "6313"
+ },
+ "Commissions d\u2019affacturage": {
+ "account_number": "6314"
+ },
+ "Commissions sur cartes de cr\u00e9dit": {
+ "account_number": "6315"
+ },
+ "Frais d\u2019\u00e9mission d\u2019emprunts": {
+ "account_number": "6316"
+ },
+ "Frais sur instruments monnaie \u00e9lectronique": {
+ "account_number": "6317"
+ },
+ "Autres frais bancaires": {
+ "account_number": "6318"
+ },
+ "account_number": "631"
+ },
+ "R\u00e9mun\u00e9rations d\u2019interm\u00e9diaires et de conseils": {
+ "Commissions et courtages sur ventes": {
+ "account_number": "6322"
+ },
+ "Honoraires des professions r\u00e9glement\u00e9es": {
+ "account_number": "6324"
+ },
+ "Frais d\u2019actes et de contentieux": {
+ "account_number": "6325"
+ },
+ "R\u00e9mun\u00e9rations d\u2019affacturage": {
+ "account_number": "6326"
+ },
+ "R\u00e9mun\u00e9rations des autres prestataires de services": {
+ "account_number": "6327"
+ },
+ "Divers frais": {
+ "account_number": "6328"
+ },
+ "account_number": "632"
+ },
+ "Frais de formation du personnel": {
+ "account_number": "633"
+ },
+ "Redevances pour brevets, licences, logiciels, concessions et droits et valeurs similaires": {
+ "Redevances pour brevets, licences": {
+ "account_number": "6342"
+ },
+ "Redevances pour logiciels": {
+ "account_number": "6343"
+ },
+ "Redevances pour marques": {
+ "account_number": "6344"
+ },
+ "Redevances pour sites internet": {
+ "account_number": "6345"
+ },
+ "Redevances pour concessions, droits et valeurs similaires": {
+ "account_number": "6346"
+ },
+ "account_number": "634"
+ },
+ "Cotisations": {
+ "Cotisations": {
+ "account_number": "6351"
+ },
+ "Concours divers": {
+ "account_number": "6358"
+ },
+ "account_number": "635"
+ },
+ "R\u00e9mun\u00e9rations de personnel ext\u00e9rieur \u00e0 l\u2019entit\u00e9": {
+ "Personnel int\u00e9rimaire": {
+ "account_number": "6371"
+ },
+ "Personnel d\u00e9tach\u00e9 ou pr\u00eat\u00e9 \u00e0 l\u2019entit\u00e9": {
+ "account_number": "6372"
+ },
+ "account_number": "637"
+ },
+ "Autres charges externes": {
+ "Frais de recrutement du personnel": {
+ "account_number": "6381"
+ },
+ "Frais de d\u00e9m\u00e9nagement": {
+ "account_number": "6382"
+ },
+ "R\u00e9ceptions": {
+ "account_number": "6383"
+ },
+ "Missions": {
+ "account_number": "6384"
+ },
+ "Charges de copropri\u00e9t\u00e9": {
+ "account_number": "6385"
+ },
+ "account_number": "638"
+ },
+ "account_number": "63"
+ },
+ "Imp\u00f4ts et taxes": {
+ "Imp\u00f4ts et taxes directs": {
+ "Imp\u00f4ts fonciers et taxes annexes": {
+ "account_number": "6411"
+ },
+ "Patentes, licences et taxes annexes": {
+ "account_number": "6412"
+ },
+ "Taxes sur appointements et salaires": {
+ "account_number": "6413"
+ },
+ "Taxes d\u2019apprentissage": {
+ "account_number": "6414"
+ },
+ "Formation professionnelle continue": {
+ "account_number": "6415"
+ },
+ "Autres imp\u00f4ts et taxes directs": {
+ "account_number": "6418"
+ },
+ "account_number": "641"
+ },
+ "Imp\u00f4ts et taxes indirects": {
+ "account_number": "645"
+ },
+ "Droits d\u2019enregistrement": {
+ "Droits de mutation": {
+ "account_number": "6461"
+ },
+ "Droits de timbre": {
+ "account_number": "6462"
+ },
+ "Taxes sur les v\u00e9hicules de soci\u00e9t\u00e9": {
+ "account_number": "6463"
+ },
+ "Vignettes": {
+ "account_number": "6464"
+ },
+ "Autres droits": {
+ "account_number": "6468"
+ },
+ "account_number": "646"
+ },
+ "P\u00e9nalit\u00e9s, amendes fiscales": {
+ "P\u00e9nalit\u00e9s d\u2019assiette, imp\u00f4ts directs": {
+ "account_number": "6471"
+ },
+ "P\u00e9nalit\u00e9s d\u2019assiette, imp\u00f4ts indirects": {
+ "account_number": "6472"
+ },
+ "P\u00e9nalit\u00e9s de recouvrement, imp\u00f4ts directs": {
+ "account_number": "6473"
+ },
+ "P\u00e9nalit\u00e9s de recouvrement, imp\u00f4ts indirects": {
+ "account_number": "6474"
+ },
+ "Autres p\u00e9nalit\u00e9s et amendes fiscales": {
+ "account_number": "6478"
+ },
+ "account_number": "647"
+ },
+ "Autres imp\u00f4ts et taxes": {
+ "account_number": "648"
+ },
+ "account_number": "64"
+ },
+ "Autres charges": {
+ "Pertes sur cr\u00e9ances clients et autres d\u00e9biteurs": {
+ "Clients": {
+ "account_number": "6511"
+ },
+ "Autres d\u00e9biteurs": {
+ "account_number": "6515"
+ },
+ "account_number": "651"
+ },
+ "Quote-part de r\u00e9sultat sur op\u00e9rations faites en commun": {
+ "Quote-part transf\u00e9r\u00e9e de b\u00e9n\u00e9fices (comptabilit\u00e9 du g\u00e9rant)": {
+ "account_number": "6521"
+ },
+ "Pertes imput\u00e9es par transfert (comptabilit\u00e9 des associ\u00e9s non g\u00e9rants)": {
+ "account_number": "6525"
+ },
+ "account_number": "652"
+ },
+ "Valeurs comptables des cessions courantes d\u2019immobilisations": {
+ "Immobilisations incorporelles": {
+ "account_number": "6541"
+ },
+ "Immobilisations corporelles": {
+ "account_number": "6542"
+ },
+ "account_number": "654"
+ },
+ "Perte de change sur cr\u00e9ances et dettes commerciale": {
+ "account_number": "656"
+ },
+ "P\u00e9nalit\u00e9s et amendes p\u00e9nales": {
+ "account_number": "657"
+ },
+ "Charges diverses": {
+ "Indemnit\u00e9s de fonction et autres r\u00e9mun\u00e9rations d\u2019administrateurs": {
+ "account_number": "6581"
+ },
+ "Dons": {
+ "account_number": "6582"
+ },
+ "M\u00e9c\u00e9nat": {
+ "account_number": "6583"
+ },
+ "Autres charges diverses": {
+ "account_number": "6588"
+ },
+ "account_number": "658"
+ },
+ "Charges pour d\u00e9pr\u00e9ciations et provisions pour risques \u00e0 court terme d\u2019exploitation": {
+ "Sur risques \u00e0 court terme": {
+ "account_number": "6591"
+ },
+ "Sur stocks": {
+ "account_number": "6593"
+ },
+ "Sur cr\u00e9ances": {
+ "account_number": "6594"
+ },
+ "Autres charges pour d\u00e9pr\u00e9ciations et provisions pour risques \u00e0 court terme": {
+ "account_number": "6598"
+ },
+ "account_number": "659"
+ },
+ "account_number": "65"
+ },
+ "Charges de personnel": {
+ "R\u00e9mun\u00e9rations directes vers\u00e9es au personnel national": {
+ "Appointements salaires et commissions": {
+ "account_number": "6611"
+ },
+ "Primes et gratifications": {
+ "account_number": "6612"
+ },
+ "Cong\u00e9s pay\u00e9s": {
+ "account_number": "6613"
+ },
+ "Indemnit\u00e9s de pr\u00e9avis, de licenciement et de recherche d\u2019embauche": {
+ "account_number": "6614"
+ },
+ "Indemnit\u00e9s de maladie vers\u00e9es aux travailleurs": {
+ "account_number": "6615"
+ },
+ "Suppl\u00e9ment familial": {
+ "account_number": "6616"
+ },
+ "Avantages en nature": {
+ "account_number": "6617"
+ },
+ "Autres r\u00e9mun\u00e9rations directes": {
+ "account_number": "6618"
+ },
+ "account_number": "661"
+ },
+ "R\u00e9mun\u00e9rations directes vers\u00e9es au personnel non national": {
+ "Appointements salaires et commissions": {
+ "account_number": "6621"
+ },
+ "Primes et gratifications": {
+ "account_number": "6622"
+ },
+ "Cong\u00e9s pay\u00e9s": {
+ "account_number": "6623"
+ },
+ "Indemnit\u00e9s de pr\u00e9avis, de licenciement et de recherche d\u2019embauche": {
+ "account_number": "6624"
+ },
+ "Indemnit\u00e9s de maladie vers\u00e9es aux travailleurs": {
+ "account_number": "6625"
+ },
+ "Suppl\u00e9ment familial": {
+ "account_number": "6626"
+ },
+ "Avantages en nature": {
+ "account_number": "6627"
+ },
+ "Autres r\u00e9mun\u00e9rations directes": {
+ "account_number": "6628"
+ },
+ "account_number": "662"
+ },
+ "Indemnit\u00e9s forfaitaires vers\u00e9es au personnel": {
+ "Indemnit\u00e9s de logement": {
+ "account_number": "6631"
+ },
+ "Indemnit\u00e9s de repr\u00e9sentation": {
+ "account_number": "6632"
+ },
+ "Indemnit\u00e9s d\u2019expatriation": {
+ "account_number": "6633"
+ },
+ "Indemnit\u00e9s de transport": {
+ "account_number": "6634"
+ },
+ "Autres indemnit\u00e9s et avantages divers": {
+ "account_number": "6638"
+ },
+ "account_number": "663"
+ },
+ "Charges sociales": {
+ "Charges sociales sur r\u00e9mun\u00e9ration du personnel national": {
+ "account_number": "6641"
+ },
+ "Charges sociales sur r\u00e9mun\u00e9ration du personnel non national": {
+ "account_number": "6642"
+ },
+ "account_number": "664"
+ },
+ "R\u00e9mun\u00e9rations et charges sociales de l\u2019exploitant individuel": {
+ "R\u00e9mun\u00e9ration du travail de l\u2019exploitant": {
+ "account_number": "6661"
+ },
+ "Charges sociales": {
+ "account_number": "6662"
+ },
+ "account_number": "666"
+ },
+ "R\u00e9mun\u00e9ration transf\u00e9r\u00e9e de personnel ext\u00e9rieur": {
+ "Personnel int\u00e9rimaire": {
+ "account_number": "6671"
+ },
+ "Personnel d\u00e9tach\u00e9 ou pr\u00eat\u00e9 \u00e0 l\u2019entit\u00e9": {
+ "account_number": "6672"
+ },
+ "account_number": "667"
+ },
+ "Autres charges sociales": {
+ "Versements aux syndicats et comit\u00e9s d\u2019entreprise, d\u2019\u00e9tablissement": {
+ "account_number": "6681"
+ },
+ "Versements aux comit\u00e9s d\u2019hygi\u00e8ne et de s\u00e9curit\u00e9": {
+ "account_number": "6682"
+ },
+ "Versements et contributions aux autres \u0153uvres sociales": {
+ "account_number": "6683"
+ },
+ "M\u00e9decine du travail et pharmacie": {
+ "account_number": "6684"
+ },
+ "Assurances et organismes de sant\u00e9": {
+ "account_number": "6685"
+ },
+ "Assurances retraite et fonds de pension": {
+ "account_number": "6686"
+ },
+ "Majorations et p\u00e9nalit\u00e9s sociales": {
+ "account_number": "6687"
+ },
+ "Charges sociales diverses": {
+ "account_number": "6688"
+ },
+ "account_number": "668"
+ },
+ "account_number": "66"
+ },
+ "Frais financiers et charges assimil\u00e9es": {
+ "Int\u00e9r\u00eats des emprunts": {
+ "Emprunts obligataires": {
+ "account_number": "6711"
+ },
+ "Emprunts aupr\u00e8s des \u00e9tablissements de cr\u00e9dit": {
+ "account_number": "6712"
+ },
+ "Dettes li\u00e9es \u00e0 des participations": {
+ "account_number": "6713"
+ },
+ "Primes de remboursement des obligations": {
+ "account_number": "6714"
+ },
+ "account_number": "671"
+ },
+ "Int\u00e9r\u00eats dans loyers de location acquisition": {
+ "Int\u00e9r\u00eats dans loyers de location acquisition / cr\u00e9dit-bail immobilier": {
+ "account_number": "6722"
+ },
+ "Int\u00e9r\u00eats dans loyers de location acquisition / cr\u00e9dit-bail mobilier": {
+ "account_number": "6723"
+ },
+ "Int\u00e9r\u00eats dans loyers de location acquisition / location-vente": {
+ "account_number": "6724"
+ },
+ "Int\u00e9r\u00eats dans loyers des autres locations acquisition": {
+ "account_number": "6728"
+ },
+ "account_number": "672"
+ },
+ "Escomptes accord\u00e9s": {
+ "account_number": "673"
+ },
+ "Autres int\u00e9r\u00eats": {
+ "Avances re\u00e7ues et d\u00e9p\u00f4ts cr\u00e9diteurs": {
+ "account_number": "6741"
+ },
+ "Comptes courants bloqu\u00e9s": {
+ "account_number": "6742"
+ },
+ "Int\u00e9r\u00eats sur obligations cautionn\u00e9es": {
+ "account_number": "6743"
+ },
+ "Int\u00e9r\u00eats sur dettes commerciales": {
+ "account_number": "6744"
+ },
+ "Int\u00e9r\u00eats bancaires et sur op\u00e9rations de financement (escompte...)": {
+ "account_number": "6745"
+ },
+ "Int\u00e9r\u00eats sur dettes diverses": {
+ "account_number": "6748"
+ },
+ "account_number": "674"
+ },
+ "Escomptes des effets de commerce": {
+ "account_number": "675"
+ },
+ "Pertes de change financi\u00e8res": {
+ "account_number": "676"
+ },
+ "Pertes sur titres de placement": {
+ "Pertes sur cessions de titres de placement": {
+ "account_number": "6771"
+ },
+ "Mali provenant d\u2019attribution gratuite d\u2019actions au personnel salari\u00e9 et aux dirigeants": {
+ "account_number": "6772"
+ },
+ "account_number": "677"
+ },
+ "Pertes et charges sur risques financiers": {
+ "Sur rentes viag\u00e8res": {
+ "account_number": "6781"
+ },
+ "Sur op\u00e9rations financi\u00e8res": {
+ "account_number": "6782"
+ },
+ "Sur instruments de tr\u00e9sorerie": {
+ "account_number": "6784"
+ },
+ "account_number": "678"
+ },
+ "Charges pour d\u00e9pr\u00e9ciations et provisions pour risques \u00e0 court terme financi\u00e8res": {
+ "Sur risques financiers": {
+ "account_number": "6791"
+ },
+ "Sur titres de placement": {
+ "account_number": "6795"
+ },
+ "Autres charges pour d\u00e9pr\u00e9ciations et provisions pour risques \u00e0 court terme financi\u00e8res": {
+ "account_number": "6798"
+ },
+ "account_number": "679"
+ },
+ "account_number": "67"
+ },
+ "Dotations aux amortissements": {
+ "Dotations aux amortissements d\u2019exploitation": {
+ "Dotations aux amortissements des immobilisations incorporelles": {
+ "account_number": "6812"
+ },
+ "Dotations aux amortissements des immobilisations corporelles": {
+ "account_number": "6813"
+ },
+ "account_number": "681"
+ },
+ "account_number": "68"
+ },
+ "Dotations aux provisions et aux d\u00e9pr\u00e9ciations": {
+ "Dotations aux provisions et aux d\u00e9pr\u00e9ciations d\u2019exploitation": {
+ "Dotations aux provisions pour risques et charges": {
+ "account_number": "6911"
+ },
+ "Dotations aux d\u00e9pr\u00e9ciations des immobilisations incorporelles": {
+ "account_number": "6913"
+ },
+ "Dotations aux d\u00e9pr\u00e9ciations des immobilisations corporelles": {
+ "account_number": "6914"
+ },
+ "account_number": "691"
+ },
+ "Dotations aux provisions et aux d\u00e9pr\u00e9ciations financi\u00e8res": {
+ "Dotations aux provisions pour risques et charges": {
+ "account_number": "6971"
+ },
+ "Dotations aux d\u00e9pr\u00e9ciations des immobilisations financi\u00e8res": {
+ "account_number": "6972"
+ },
+ "account_number": "697"
+ },
+ "account_number": "69"
+ },
+ "root_type": "Expense",
+ "account_number": "6"
+ },
+ "Comptes de produits des activit\u00e9s ordinaires": {
+ "Ventes": {
+ "Ventes de marchandises": {
+ "Dans la R\u00e9gion": {
+ "account_number": "7011"
+ },
+ "Hors R\u00e9gion": {
+ "account_number": "7012"
+ },
+ "Aux entit\u00e9s du groupe dans la R\u00e9gion": {
+ "account_number": "7013"
+ },
+ "Aux entit\u00e9s du groupe hors R\u00e9gion": {
+ "account_number": "7014"
+ },
+ "Sur internet": {
+ "account_number": "7015"
+ },
+ "Rabais, remises, ristournes accord\u00e9s (non ventil\u00e9s)": {
+ "account_number": "7019"
+ },
+ "account_number": "701"
+ },
+ "Ventes de produits finis": {
+ "Dans la R\u00e9gion": {
+ "account_number": "7021"
+ },
+ "Hors R\u00e9gion": {
+ "account_number": "7022"
+ },
+ "Aux entit\u00e9s du groupe dans la R\u00e9gion": {
+ "account_number": "7023"
+ },
+ "Aux entit\u00e9s du groupe hors R\u00e9gion": {
+ "account_number": "7024"
+ },
+ "Sur internet": {
+ "account_number": "7025"
+ },
+ "Rabais, remises, ristournes accord\u00e9s (non ventil\u00e9s)": {
+ "account_number": "7029"
+ },
+ "account_number": "702"
+ },
+ "Ventes de produits interm\u00e9diaires": {
+ "Dans la R\u00e9gion": {
+ "account_number": "7031"
+ },
+ "Hors R\u00e9gion": {
+ "account_number": "7032"
+ },
+ "Aux entit\u00e9s du groupe dans la R\u00e9gion": {
+ "account_number": "7033"
+ },
+ "Aux entit\u00e9s du groupe hors R\u00e9gion": {
+ "account_number": "7034"
+ },
+ "Sur internet": {
+ "account_number": "7035"
+ },
+ "Rabais, remises, ristournes accord\u00e9s (non ventil\u00e9s)": {
+ "account_number": "7039"
+ },
+ "account_number": "703"
+ },
+ "Ventes de produits r\u00e9siduels": {
+ "Dans la R\u00e9gion": {
+ "account_number": "7041"
+ },
+ "Hors R\u00e9gion": {
+ "account_number": "7042"
+ },
+ "Aux entit\u00e9s du groupe dans la R\u00e9gion": {
+ "account_number": "7043"
+ },
+ "Aux entit\u00e9s du groupe hors R\u00e9gion": {
+ "account_number": "7044"
+ },
+ "Sur internet": {
+ "account_number": "7045"
+ },
+ "Rabais, remises, ristournes accord\u00e9s (non ventil\u00e9s)": {
+ "account_number": "7049"
+ },
+ "account_number": "704"
+ },
+ "Travaux factur\u00e9s": {
+ "Dans la R\u00e9gion": {
+ "account_number": "7051"
+ },
+ "Hors R\u00e9gion": {
+ "account_number": "7052"
+ },
+ "Aux entit\u00e9s du groupe dans la R\u00e9gion": {
+ "account_number": "7053"
+ },
+ "Aux entit\u00e9s du groupe hors R\u00e9gion": {
+ "account_number": "7054"
+ },
+ "Sur internet": {
+ "account_number": "7055"
+ },
+ "Rabais, remises, ristournes accord\u00e9s (non ventil\u00e9s)": {
+ "account_number": "7059"
+ },
+ "account_number": "705"
+ },
+ "Services vendus": {
+ "Dans la R\u00e9gion": {
+ "account_number": "7061"
+ },
+ "Hors R\u00e9gion": {
+ "account_number": "7062"
+ },
+ "Aux entit\u00e9s du groupe dans la R\u00e9gion": {
+ "account_number": "7063"
+ },
+ "Aux entit\u00e9s du groupe hors R\u00e9gion": {
+ "account_number": "7064"
+ },
+ "Sur internet": {
+ "account_number": "7065"
+ },
+ "Rabais, remises, ristournes accord\u00e9s (non ventil\u00e9s)": {
+ "account_number": "7069"
+ },
+ "account_number": "706"
+ },
+ "Produits accessoires": {
+ "Ports, emballages perdus et autres frais factur\u00e9s": {
+ "account_number": "7071"
+ },
+ "Commissions et courtages": {
+ "account_number": "7072"
+ },
+ "Locations": {
+ "account_number": "7073"
+ },
+ "Bonis sur reprises et cessions d\u2019emballages": {
+ "account_number": "7074"
+ },
+ "Mise \u00e0 disposition de personnel": {
+ "account_number": "7075"
+ },
+ "Redevances pour brevets, logiciels, marques et droits similaires": {
+ "account_number": "7076"
+ },
+ "Services exploit\u00e9s dans l\u2019int\u00e9r\u00eat du personnel": {
+ "account_number": "7077"
+ },
+ "Autres produits accessoires": {
+ "account_number": "7078"
+ },
+ "account_number": "707"
+ },
+ "account_number": "70"
+ },
+ "Subventions d\u2019exploitation": {
+ "Sur produits \u00e0 l\u2019exportation": {
+ "account_number": "711"
+ },
+ "Sur produits \u00e0 l\u2019importation": {
+ "account_number": "712"
+ },
+ "Sur produits de p\u00e9r\u00e9quation": {
+ "account_number": "713"
+ },
+ "Indemnit\u00e9s et subventions d\u2019exploitation (entit\u00e9 agricole)": {
+ "account_number": "714"
+ },
+ "Autres subventions d\u2019exploitation": {
+ "Vers\u00e9es par l\u2019\u00c9tat et les collectivit\u00e9s publiques": {
+ "account_number": "7181"
+ },
+ "Vers\u00e9es par les organismes internationaux": {
+ "account_number": "7182"
+ },
+ "Vers\u00e9es par des tiers": {
+ "account_number": "7183"
+ },
+ "account_number": "718"
+ },
+ "account_number": "71"
+ },
+ "Production immobilis\u00e9e": {
+ "Immobilisations incorporelles": {
+ "account_number": "721"
+ },
+ "Immobilisations corporelles": {
+ "Immobilisations corporelles (hors actifs biologiques)": {
+ "account_number": "7221"
+ },
+ "Immobilisations corporelles (actifs biologiques)": {
+ "account_number": "7222"
+ },
+ "account_number": "722"
+ },
+ "Production auto-consomm\u00e9e": {
+ "account_number": "724"
+ },
+ "Immobilisations financi\u00e8res": {
+ "account_number": "726"
+ },
+ "account_number": "72"
+ },
+ "Variations des stocks de biens et de services produits": {
+ "Variations des stocks de produits en cours": {
+ "Produits en cours": {
+ "account_number": "7341"
+ },
+ "Travaux en cours": {
+ "account_number": "7342"
+ },
+ "account_number": "734"
+ },
+ "Variations des en-cours de services": {
+ "\u00c9tudes en cours": {
+ "account_number": "7351"
+ },
+ "Prestations de services en cours": {
+ "account_number": "7352"
+ },
+ "account_number": "735"
+ },
+ "Variations des stocks de produits finis": {
+ "account_number": "736"
+ },
+ "Variations des stocks de produits interm\u00e9diaires et r\u00e9siduels": {
+ "Produits interm\u00e9diaires": {
+ "account_number": "7371"
+ },
+ "Produits r\u00e9siduels": {
+ "account_number": "7372"
+ },
+ "account_number": "737"
+ },
+ "account_number": "73"
+ },
+ "Autres produits": {
+ "Profits sur cr\u00e9ances clients et autres d\u00e9biteurs": {
+ "account_number": "751"
+ },
+ "Quote-part de r\u00e9sultat sur op\u00e9rations faites en commun": {
+ "Quote-part transf\u00e9r\u00e9e de pertes (comptabilit\u00e9 du g\u00e9rant)": {
+ "account_number": "7521"
+ },
+ "B\u00e9n\u00e9fices attribu\u00e9s par transfert (comptabilit\u00e9 des associ\u00e9s non g\u00e9rants)": {
+ "account_number": "7525"
+ },
+ "account_number": "752"
+ },
+ "Produits des cessions courantes d\u2019immobilisations": {
+ "Immobilisations incorporelles": {
+ "account_number": "7541"
+ },
+ "Immobilisations corporelles": {
+ "account_number": "7542"
+ },
+ "account_number": "754"
+ },
+ "Gains de change sur cr\u00e9ances et dettes commerciales": {
+ "account_number": "756"
+ },
+ "Produits divers": {
+ "Indemnit\u00e9s de fonction et autres r\u00e9mun\u00e9rations d\u2019administrateurs": {
+ "account_number": "7581"
+ },
+ "Indemnit\u00e9s d\u2019assurances re\u00e7ues": {
+ "account_number": "7582"
+ },
+ "Autres produits divers": {
+ "account_number": "7588"
+ },
+ "account_number": "758"
+ },
+ "Reprises de charges pour d\u00e9pr\u00e9ciations et provisions pour risques \u00e0 court terme d\u2019exploitation": {
+ "Sur risques \u00e0 court terme": {
+ "account_number": "7591"
+ },
+ "Sur stocks": {
+ "account_number": "7593"
+ },
+ "Sur cr\u00e9ances": {
+ "account_number": "7594"
+ },
+ "Sur autres charges pour d\u00e9pr\u00e9ciations et provisions pour risques \u00e0 court terme d\u2019exploitation": {
+ "account_number": "7598"
+ },
+ "account_number": "759"
+ },
+ "account_number": "75"
+ },
+ "Revenus financiers et produits assimil\u00e9s": {
+ "Int\u00e9r\u00eats de pr\u00eats et cr\u00e9ances diverses": {
+ "Int\u00e9r\u00eats de pr\u00eats": {
+ "account_number": "7712"
+ },
+ "Int\u00e9r\u00eats sur cr\u00e9ances diverses": {
+ "account_number": "7713"
+ },
+ "account_number": "771"
+ },
+ "Revenus de participations et autres titres immobilis\u00e9s": {
+ "Revenus des titres de participation": {
+ "account_number": "7721"
+ },
+ "Revenus autres titres immobilis\u00e9s": {
+ "account_number": "7722"
+ },
+ "account_number": "772"
+ },
+ "Escomptes obtenus": {
+ "account_number": "773"
+ },
+ "Revenus de placement": {
+ "Revenus des obligations": {
+ "account_number": "7745"
+ },
+ "Revenus des titres de placement": {
+ "account_number": "7746"
+ },
+ "account_number": "774"
+ },
+ "Int\u00e9r\u00eats dans loyers de location acquisition": {
+ "account_number": "775"
+ },
+ "Gains de change financiers": {
+ "account_number": "776"
+ },
+ "Gains sur cessions de titres de placement": {
+ "account_number": "777"
+ },
+ "Gains sur risques financiers": {
+ "Sur rentes viag\u00e8res": {
+ "account_number": "7781"
+ },
+ "Sur op\u00e9rations financi\u00e8res": {
+ "account_number": "7782"
+ },
+ "Sur instruments de tr\u00e9sorerie": {
+ "account_number": "7784"
+ },
+ "account_number": "778"
+ },
+ "Reprises de charges pour d\u00e9pr\u00e9ciations et provisions \u00e0 court terme financi\u00e8res": {
+ "Sur risques financiers": {
+ "account_number": "7791"
+ },
+ "Sur titres de placement": {
+ "account_number": "7795"
+ },
+ "Sur autres charges pour d\u00e9pr\u00e9ciations et provisions pour risques \u00e0 court terme financi\u00e8res": {
+ "account_number": "7798"
+ },
+ "account_number": "779"
+ },
+ "account_number": "77"
+ },
+ "Transferts de charges": {
+ "Transferts de charges d\u2019exploitation": {
+ "account_number": "781"
+ },
+ "Transferts de charges financi\u00e8res": {
+ "account_number": "787"
+ },
+ "account_number": "78"
+ },
+ "Reprises de provisions, de d\u00e9pr\u00e9ciations et autres": {
+ "Reprises de provisions et d\u00e9pr\u00e9ciations d\u2019exploitation": {
+ "Pour risques et charges": {
+ "account_number": "7911"
+ },
+ "Des immobilisations incorporelles": {
+ "account_number": "7913"
+ },
+ "Des immobilisations corporelles": {
+ "account_number": "7914"
+ },
+ "account_number": "791"
+ },
+ "Reprises de provisions et d\u00e9pr\u00e9ciations financi\u00e8res": {
+ "Pour risques et charges": {
+ "account_number": "7971"
+ },
+ "Des immobilisations financi\u00e8res": {
+ "account_number": "7972"
+ },
+ "account_number": "797"
+ },
+ "Reprises d\u2019amortissements": {
+ "account_number": "798"
+ },
+ "Reprises de subventions d\u2019investissement": {
+ "account_number": "799"
+ },
+ "account_number": "79"
+ },
+ "root_type": "Income",
+ "account_number": "7"
+ },
+ "8-Comptes des autres charges et des autres produits (CHARGES)": {
+ "Valeurs comptables des cessions d\u2019immobilisations": {
+ "Immobilisations incorporelles": {
+ "account_number": "811"
+ },
+ "Immobilisations corporelles": {
+ "account_number": "812"
+ },
+ "Immobilisations financi\u00e8res": {
+ "account_number": "816"
+ },
+ "account_number": "81"
+ },
+ "Charges hors activit\u00e9s ordinaires": {
+ "Charges HAO constat\u00e9es": {
+ "account_number": "831"
+ },
+ "Charges li\u00e9es aux op\u00e9rations de restructuration": {
+ "account_number": "833"
+ },
+ "Pertes sur cr\u00e9ances HAO": {
+ "account_number": "834"
+ },
+ "Dons et lib\u00e9ralit\u00e9s accord\u00e9s": {
+ "account_number": "835"
+ },
+ "Abandons de cr\u00e9ances consentis": {
+ "account_number": "836"
+ },
+ "Charges li\u00e9es aux op\u00e9rations de liquidation": {
+ "account_number": "837"
+ },
+ "Charges pour d\u00e9pr\u00e9ciations et provisions pour risques \u00e0 court terme HAO": {
+ "account_number": "839"
+ },
+ "account_number": "83"
+ },
+ "Dotations hors activit\u00e9s ordinaires": {
+ "Dotations aux provisions r\u00e9glement\u00e9es": {
+ "account_number": "851"
+ },
+ "Dotations aux amortissements HAO": {
+ "account_number": "852"
+ },
+ "Dotations aux d\u00e9pr\u00e9ciations HAO": {
+ "account_number": "853"
+ },
+ "Dotations aux provisions pour risques et charges HAO": {
+ "account_number": "854"
+ },
+ "Autres dotations HAO": {
+ "account_number": "858"
+ },
+ "account_number": "85"
+ },
+ "Participation des travailleurs": {
+ "Participation l\u00e9gale aux b\u00e9n\u00e9fices": {
+ "account_number": "871"
+ },
+ "Participation contractuelle aux b\u00e9n\u00e9fices": {
+ "account_number": "874"
+ },
+ "Autres participations": {
+ "account_number": "878"
+ },
+ "account_number": "87"
+ },
+ "Imp\u00f4ts sur le r\u00e9sultat": {
+ "Imp\u00f4ts sur les b\u00e9n\u00e9fices de l\u2019exercice": {
+ "Activit\u00e9s exerc\u00e9es dans l\u2019\u00c9tat": {
+ "account_number": "8911"
+ },
+ "Activit\u00e9s exerc\u00e9es dans les autres \u00c9tats de la R\u00e9gion": {
+ "account_number": "8912"
+ },
+ "Activit\u00e9s exerc\u00e9es hors R\u00e9gion": {
+ "account_number": "8913"
+ },
+ "account_number": "891"
+ },
+ "Rappel d\u2019imp\u00f4ts sur r\u00e9sultats ant\u00e9rieurs": {
+ "account_number": "892"
+ },
+ "Imp\u00f4t minimum forfaitaire IMF": {
+ "account_number": "895"
+ },
+ "D\u00e9gr\u00e8vements et annulations d\u2019imp\u00f4ts sur r\u00e9sultats ant\u00e9rieurs": {
+ "D\u00e9gr\u00e8vements": {
+ "account_number": "8991"
+ },
+ "Annulations pour pertes r\u00e9troactives": {
+ "account_number": "8994"
+ },
+ "account_number": "899"
+ },
+ "account_number": "89"
+ },
+ "root_type": "Expense"
+ },
+ "8-Comptes des autres charges et des autres produits (PRODUITS)": {
+ "Produits des cessions d\u2019immobilisations": {
+ "Immobilisations incorporelles": {
+ "account_number": "821"
+ },
+ "Immobilisations corporelles": {
+ "account_number": "822"
+ },
+ "Immobilisations financi\u00e8res": {
+ "account_number": "826"
+ },
+ "account_number": "82"
+ },
+ "Produits hors activit\u00e9s ordinaires": {
+ "Produits HAO constat\u00e9s": {
+ "account_number": "841"
+ },
+ "Produits li\u00e9s aux op\u00e9rations de restructuration": {
+ "account_number": "843"
+ },
+ "Indemnit\u00e9s et subventions HAO (entit\u00e9 agricole)": {
+ "account_number": "844"
+ },
+ "Dons et lib\u00e9ralit\u00e9s obtenus": {
+ "account_number": "845"
+ },
+ "Abandons de cr\u00e9ances obtenus": {
+ "account_number": "846"
+ },
+ "Produits li\u00e9s aux op\u00e9rations de liquidation": {
+ "account_number": "847"
+ },
+ "Transferts de charges HAO": {
+ "account_number": "848"
+ },
+ "Reprises de charges pour d\u00e9pr\u00e9ciations et provisions pour risques \u00e0 court terme HAO": {
+ "account_number": "849"
+ },
+ "account_number": "84"
+ },
+ "Reprises de charges, provisions et d\u00e9pr\u00e9ciations HAO": {
+ "Reprises de provisions r\u00e9glement\u00e9es": {
+ "account_number": "861"
+ },
+ "Reprises d\u2019amortissements HAO": {
+ "account_number": "862"
+ },
+ "Reprises de d\u00e9pr\u00e9ciations HAO": {
+ "account_number": "863"
+ },
+ "Reprises de provisions pour risques et charges HAO": {
+ "account_number": "864"
+ },
+ "Autres reprises HAO": {
+ "account_number": "868"
+ },
+ "account_number": "86"
+ },
+ "Subventions d\u2019\u00e9quilibre": {
+ "\u00c9tat": {
+ "account_number": "881"
+ },
+ "Collectivit\u00e9s publiques": {
+ "account_number": "884"
+ },
+ "Groupe": {
+ "account_number": "886"
+ },
+ "Autres": {
+ "account_number": "888"
+ },
+ "account_number": "88"
+ },
+ "root_type": "Income"
+ }
+ }
+}
\ No newline at end of file
diff --git a/erpnext/accounts/doctype/account/chart_of_accounts/verified/cg_plan_comptable.json b/erpnext/accounts/doctype/account/chart_of_accounts/verified/cg_plan_comptable.json
new file mode 100644
index 00000000000..ee65f15920a
--- /dev/null
+++ b/erpnext/accounts/doctype/account/chart_of_accounts/verified/cg_plan_comptable.json
@@ -0,0 +1,1919 @@
+{
+ "country_code": "cg",
+ "name": "Syscohada - Plan Comptable",
+ "tree": {
+ "1-Comptes de ressources durables": {
+ "10-Capital": {
+ "101-Capital social": {
+ "1011-Capital souscrit, non appel\u00e9": {},
+ "1012-Capital souscrit, appel\u00e9, non vers\u00e9": {},
+ "1013-Capital souscrit, appel\u00e9, vers\u00e9, non amorti": {},
+ "1014-Capital souscrit, appel\u00e9, vers\u00e9, amorti": {},
+ "1018-Capital souscrit soumis \u00e0 des conditions particuli\u00e8res": {}
+ },
+ "102-Capital par dotation": {
+ "1021-Dotation initiale": {},
+ "1022-Dotations compl\u00e9mentaires": {},
+ "1028-Autres dotations": {}
+ },
+ "103-Capital personnel": {},
+ "104-Compte de l\u2019exploitant": {
+ "1041-Apports temporaires": {},
+ "1042-Op\u00e9rations courantes": {},
+ "1043-R\u00e9mun\u00e9rations, imp\u00f4ts et autres charges personnelles": {},
+ "1047-Pr\u00e9l\u00e8vements d\u2019autoconsommation": {},
+ "1048-Autres pr\u00e9l\u00e8vements": {}
+ },
+ "105-Primes li\u00e9es au capital social": {
+ "1051-Primes d\u2019\u00e9mission": {},
+ "1052-Primes d\u2019apport": {},
+ "1053-Primes de fusion": {},
+ "1054-Primes de conversion": {},
+ "1058-Autres primes": {}
+ },
+ "106-\u00c9carts de r\u00e9\u00e9valuation": {
+ "1061-\u00c9carts de r\u00e9\u00e9valuation l\u00e9gale": {},
+ "1062-\u00c9carts de r\u00e9\u00e9valuation libre": {}
+ },
+ "109-Apporteurs, capital souscrit, non appel\u00e9": {}
+ },
+ "11-R\u00e9serves": {
+ "111-R\u00e9serve l\u00e9gale": {},
+ "112-R\u00e9serves statutaires ou contractuelles": {},
+ "113-R\u00e9serves r\u00e9glement\u00e9es": {
+ "1131-R\u00e9serves de plus-values nettes \u00e0 long terme": {},
+ "1132-R\u00e9serves d\u2019attribution gratuite d\u2019actions au personnel salari\u00e9 et aux dirigeants": {},
+ "1133-R\u00e9serves cons\u00e9cutives \u00e0 l\u2019octroi de subventions d\u2019investissement": {},
+ "1134-R\u00e9serves des valeurs mobili\u00e8res donnant acc\u00e8s au capital": {},
+ "1135-Autres r\u00e9serves r\u00e9glement\u00e9es": {}
+ },
+ "118-Autres r\u00e9serves": {
+ "1181-R\u00e9serves facultatives": {},
+ "1188-R\u00e9serves diverses": {}
+ }
+ },
+ "12-Report \u00e0 nouveau": {
+ "121-Report \u00e0 nouveau cr\u00e9diteur": {},
+ "129-Report \u00e0 nouveau d\u00e9biteur": {
+ "1291-Perte nette \u00e0 reporter": {},
+ "1292-Perte Amortissements r\u00e9put\u00e9s diff\u00e9r\u00e9s": {}
+ }
+ },
+ "13-R\u00e9sultat net de l\u2019exercice": {
+ "130-R\u00e9sultat en instance d\u2019affectation": {
+ "1301-R\u00e9sultat en instance d\u2019affectation : b\u00e9n\u00e9fice": {},
+ "1309-R\u00e9sultat en instance d\u2019affectation : perte": {}
+ },
+ "131-R\u00e9sultat net : b\u00e9n\u00e9fice": {},
+ "132-Marge commerciale (MC)": {},
+ "133-Valeur ajout\u00e9e (VA)": {},
+ "134-Exc\u00e9dent brut d\u2019exploitation (EBE)": {},
+ "135-R\u00e9sultat d\u2019exploitation (RE)": {},
+ "136-R\u00e9sultat financier (RF)": {},
+ "137-R\u00e9sultat des activit\u00e9s ordinaires (RAO)": {},
+ "138-R\u00e9sultat hors activit\u00e9s ordinaires (RHAO)": {
+ "1381-R\u00e9sultat de fusion": {},
+ "1382-R\u00e9sultat d\u2019apport partiel d\u2019actif": {},
+ "1383-R\u00e9sultat de scission": {},
+ "1384-R\u00e9sultat de liquidation": {}
+ },
+ "139-R\u00e9sultat net : perte": {}
+ },
+ "14-Subventions d\u2019investissement": {
+ "141-Subventions d\u2019\u00e9quipement": {
+ "1411-\u00c9tat": {},
+ "1412-R\u00e9gions": {},
+ "1413-D\u00e9partements": {},
+ "1414-Communes et collectivit\u00e9s publiques d\u00e9centralis\u00e9es": {},
+ "1415-Entit\u00e9s publiques ou mixtes": {},
+ "1416-Entit\u00e9s et organismes priv\u00e9s": {},
+ "1417-Organismes internationaux": {},
+ "1418-Autres": {}
+ },
+ "148-Autres subventions d\u2019investissement": {}
+ },
+ "15-Provisions r\u00e9glement\u00e9es et fonds assimil\u00e9s": {
+ "151-Amortissements d\u00e9rogatoires": {},
+ "152-Plus-values de cession \u00e0 r\u00e9investir": {},
+ "153-Fonds r\u00e9glement\u00e9s": {
+ "1531-Fonds National": {},
+ "1532-Pr\u00e9l\u00e8vement pour le Budget": {}
+ },
+ "154-Provisions sp\u00e9ciales de r\u00e9\u00e9valuation": {},
+ "155-Provisions r\u00e9glement\u00e9es relatives aux immobilisations": {
+ "1551-Reconstitution des gisements miniers et p\u00e9troliers": {}
+ },
+ "156-Provisions r\u00e9glement\u00e9es relatives aux stocks": {
+ "1561-Hausse de prix": {},
+ "1562-Fluctuation des cours": {}
+ },
+ "157-Provisions pour investissement": {},
+ "158-Autres provisions et fonds r\u00e9glement\u00e9s": {}
+ },
+ "16-Emprunts et dettes assimil\u00e9es": {
+ "161-Emprunts obligataires": {
+ "1611-Emprunts obligataires ordinaires": {},
+ "1612-Emprunts obligataires convertibles en actions": {},
+ "1613-Emprunts obligataires remboursables en actions": {},
+ "1618-Autres emprunts obligataires": {}
+ },
+ "162-Emprunts et dettes aupr\u00e8s des \u00e9tablissements de cr\u00e9dit": {},
+ "163-Avances re\u00e7ues de l\u2019\u00c9tat": {},
+ "164-Avances re\u00e7ues et comptes courants bloqu\u00e9s": {},
+ "165-D\u00e9p\u00f4ts et cautionnements re\u00e7us": {
+ "1651-D\u00e9p\u00f4ts": {},
+ "1652-Cautionnements": {}
+ },
+ "166-Int\u00e9r\u00eats courus": {
+ "1661-Sur emprunts obligataires": {},
+ "1662-Sur emprunts et dettes aupr\u00e8s des \u00e9tablissements de cr\u00e9dit": {},
+ "1663-Sur avances re\u00e7ues de l\u2019\u00c9tat": {},
+ "1664-Sur avances re\u00e7ues et comptes courants bloqu\u00e9s": {},
+ "1665-Sur d\u00e9p\u00f4ts et cautionnements re\u00e7us": {},
+ "1667-Sur avances assorties de conditions particuli\u00e8res": {},
+ "1668-Sur autres emprunts et dettes": {}
+ },
+ "167-Avances assorties de conditions particuli\u00e8res": {
+ "1671-Avances bloqu\u00e9es pour augmentation du capital": {},
+ "1672-Avances conditionn\u00e9es par l\u2019\u00c9tat": {},
+ "1673-Avances conditionn\u00e9es par les autres organismes africains": {},
+ "1674-Avances conditionn\u00e9es par les organismes internationaux": {}
+ },
+ "168-Autres emprunts et dettes": {
+ "1681-Rentes viag\u00e8res capitalis\u00e9es": {},
+ "1682-Billets de fonds": {},
+ "1683-Dettes cons\u00e9cutives \u00e0 des titres emprunt\u00e9s": {},
+ "1684-Emprunts participatifs": {},
+ "1685-Participation des travailleurs aux b\u00e9n\u00e9fices": {},
+ "1686-Emprunts et dettes contract\u00e9s aupr\u00e8s des autres tiers": {}
+ }
+ },
+ "17-Dettes de location acquisition": {
+ "172-Dettes de location acquisition / cr\u00e9dit bail immobilier": {},
+ "173-Dettes de location acquisition / cr\u00e9dit bail mobilier": {},
+ "174-Dettes de location acquisition / location de vente": {},
+ "176-Int\u00e9r\u00eats courus": {
+ "1762-Sur dettes de location acquisition / cr\u00e9dit-bail immobilier": {},
+ "1763-Sur dettes de location acquisition / cr\u00e9dit-bail mobilier": {},
+ "1764-Sur dettes de location acquisition / location-vente": {},
+ "1768-Sur autres dettes de location acquisition": {}
+ },
+ "178-Autres dettes de location acquisition": {}
+ },
+ "18-Dettes li\u00e9es \u00e0 des participations et comptes de liaison des \u00e9tablissements et soci\u00e9t\u00e9s en participation": {
+ "181-Dettes li\u00e9es \u00e0 des participations": {
+ "1811-Dettes li\u00e9es \u00e0 des participations (groupe)": {},
+ "1812-Dettes li\u00e9es \u00e0 des participations (hors groupe)": {}
+ },
+ "182-Dettes li\u00e9es \u00e0 des soci\u00e9t\u00e9s en participation": {},
+ "183-Int\u00e9r\u00eats courus sur dettes li\u00e9es \u00e0 des participations": {},
+ "184-Comptes permanents bloqu\u00e9s des \u00e9tablissements et succursales": {},
+ "185-Comptes permanents non bloqu\u00e9s des \u00e9tablissements et succursales": {},
+ "186-Comptes de liaison charges": {},
+ "187-Comptes de liaison produits": {},
+ "188-Comptes de liaison des soci\u00e9t\u00e9s en participation": {}
+ },
+ "19-Provisions pour risques et charges": {
+ "191-Provisions pour litiges": {},
+ "192-Provisions pour garanties donn\u00e9es aux clients": {},
+ "193-Provisions pour pertes sur march\u00e9s \u00e0 ach\u00e8vement futur": {},
+ "194-Provisions pour pertes de change": {},
+ "195-Provisions pour imp\u00f4ts": {},
+ "196-Provisions pour pensions et obligations similaires": {
+ "1961-Provisions pour pensions et obligations similaires engagement de retraite": {},
+ "1962-Actif du r\u00e9gime de retraite": {}
+ },
+ "197-Provisions pour restructuration": {},
+ "198-Autres provisions pour risques et charges": {
+ "1981-Provisions pour amendes et p\u00e9nalit\u00e9s": {},
+ "1983-Provisions pour propre assureur": {},
+ "1984-Provisions pour d\u00e9mant\u00e8lement et remise en \u00e9tat": {},
+ "1985-Provisions pour droits \u00e0 r\u00e9duction ou avantage en nature (ch\u00e8ques cadeau, cartes de fid\u00e9lit\u00e9...)": {},
+ "1988-Provisions pour divers risques et charges": {}
+ }
+ },
+ "root_type": "Equity"
+ },
+ "2-Comptes d\u2019actif immobilis\u00e9": {
+ "21-Immobilisations incorporelles": {
+ "account_type": "Fixed Asset",
+ "211-Frais de d\u00e9veloppement": {
+ "account_type": "Fixed Asset"
+ },
+ "212-Brevets, licences, concessions et droits similaires": {
+ "account_type": "Fixed Asset",
+ "2121-Brevets": {
+ "account_type": "Fixed Asset"
+ },
+ "2122-Licences": {
+ "account_type": "Fixed Asset"
+ },
+ "2123-Concessions de service public": {
+ "account_type": "Fixed Asset"
+ },
+ "2128-Autres concessions et droits similaires": {
+ "account_type": "Fixed Asset"
+ }
+ },
+ "213-Logiciels et sites internet": {
+ "account_type": "Fixed Asset",
+ "2131-Logiciels": {
+ "account_type": "Fixed Asset"
+ },
+ "2132-Sites internet": {
+ "account_type": "Fixed Asset"
+ }
+ },
+ "214-Marques": {
+ "account_type": "Fixed Asset"
+ },
+ "215-Fonds commercial": {
+ "account_type": "Fixed Asset"
+ },
+ "216-Droit au bail": {
+ "account_type": "Fixed Asset"
+ },
+ "217-Investissements de cr\u00e9ation": {
+ "account_type": "Fixed Asset"
+ },
+ "218-Autres droits et valeurs incorporels": {
+ "account_type": "Fixed Asset",
+ "2181-Frais de prospection et d\u2019\u00e9valuation de ressources min\u00e9rales": {
+ "account_type": "Fixed Asset"
+ },
+ "2182-Co\u00fbts d\u2019obtention du contrat": {
+ "account_type": "Fixed Asset"
+ },
+ "2183-Fichiers clients, notices, titres de journaux et magazines": {
+ "account_type": "Fixed Asset"
+ },
+ "2184-Co\u00fbts des franchises": {
+ "account_type": "Fixed Asset"
+ },
+ "2188-Divers droits et valeurs incorporelles": {
+ "account_type": "Fixed Asset"
+ }
+ },
+ "219-Immobilisations incorporelles en cours": {
+ "account_type": "Fixed Asset",
+ "2191-Frais de d\u00e9veloppement": {
+ "account_type": "Fixed Asset"
+ },
+ "2193-Logiciels et internet": {
+ "account_type": "Fixed Asset"
+ },
+ "2198-Autres droits et valeurs incorporels": {
+ "account_type": "Fixed Asset"
+ }
+ }
+ },
+ "22-Terrains": {
+ "account_type": "Fixed Asset",
+ "221-Terrains agricoles et forestiers": {
+ "account_type": "Fixed Asset",
+ "2211-Terrains d\u2019exploitation agricole": {
+ "account_type": "Fixed Asset"
+ },
+ "2212-Terrains d\u2019exploitation foresti\u00e8re": {
+ "account_type": "Fixed Asset"
+ },
+ "2218-Autres terrains": {
+ "account_type": "Fixed Asset"
+ }
+ },
+ "222-Terrains nus": {
+ "account_type": "Fixed Asset",
+ "2221-Terrains \u00e0 b\u00e2tir": {
+ "account_type": "Fixed Asset"
+ },
+ "2228-Autres terrains nus": {
+ "account_type": "Fixed Asset"
+ }
+ },
+ "223-Terrains b\u00e2tis": {
+ "account_type": "Fixed Asset",
+ "2231-Pour b\u00e2timents industriels et agricoles": {
+ "account_type": "Fixed Asset"
+ },
+ "2232-Pour b\u00e2timents administratifs et commerciaux": {
+ "account_type": "Fixed Asset"
+ },
+ "2234-Pour b\u00e2timents affect\u00e9s aux autres op\u00e9rations professionnelles": {
+ "account_type": "Fixed Asset"
+ },
+ "2235-Pour b\u00e2timents affect\u00e9s aux autres op\u00e9rations non professionnelles": {
+ "account_type": "Fixed Asset"
+ },
+ "2238-Autres terrains b\u00e2tis": {
+ "account_type": "Fixed Asset"
+ }
+ },
+ "224-Travaux de mise en valeur des terrains": {
+ "account_type": "Fixed Asset",
+ "2241-Plantation d\u2019arbres et d\u2019arbustes": {
+ "account_type": "Fixed Asset"
+ },
+ "2245-Am\u00e9liorations du fonds": {
+ "account_type": "Fixed Asset"
+ },
+ "2248-Autres travaux": {
+ "account_type": "Fixed Asset"
+ }
+ },
+ "225-Terrains de carri\u00e8res tr\u00e9fonds": {
+ "account_type": "Fixed Asset",
+ "2251-Carri\u00e8res": {
+ "account_type": "Fixed Asset"
+ }
+ },
+ "226-Terrains am\u00e9nag\u00e9s": {
+ "account_type": "Fixed Asset",
+ "2261-Parkings": {
+ "account_type": "Fixed Asset"
+ }
+ },
+ "227-Terrains mis en concession": {
+ "account_type": "Fixed Asset"
+ },
+ "228-Autres terrains": {
+ "account_type": "Fixed Asset",
+ "2281-Terrains immeubles de placement": {
+ "account_type": "Fixed Asset"
+ },
+ "2285-Terrains des logements affect\u00e9s au personnel": {
+ "account_type": "Fixed Asset"
+ },
+ "2286-Terrains de location acquisition": {
+ "account_type": "Fixed Asset"
+ },
+ "2288-Divers terrains": {
+ "account_type": "Fixed Asset"
+ }
+ },
+ "229-Am\u00e9nagements de terrains en cours": {
+ "account_type": "Fixed Asset",
+ "2291-Terrains agricoles et forestiers": {
+ "account_type": "Fixed Asset"
+ },
+ "2292-Terrains nus": {
+ "account_type": "Fixed Asset"
+ },
+ "2295-Terrains de carri\u00e8res tr\u00e9fonds": {
+ "account_type": "Fixed Asset"
+ },
+ "2298-Autres terrains": {
+ "account_type": "Fixed Asset"
+ }
+ }
+ },
+ "23-B\u00e2timents, installations techniques et agencements": {
+ "231-B\u00e2timents industriels, agricoles, administratifs et commerciaux sur sol propre": {
+ "2311-B\u00e2timents industriels": {},
+ "2312-B\u00e2timents agricoles": {},
+ "2313-B\u00e2timents administratifs et commerciaux": {},
+ "2314-B\u00e2timents affect\u00e9s au logement du personnel": {},
+ "2315-B\u00e2timents immeubles de placement": {},
+ "2316-B\u00e2timents de location acquisition": {}
+ },
+ "232-B\u00e2timents industriels, agricoles, administratifs et commerciaux sur sol d\u2019autrui": {
+ "2321-B\u00e2timents industriels": {},
+ "2322-B\u00e2timents agricoles": {},
+ "2323-B\u00e2timents administratifs et commerciaux": {},
+ "2324-B\u00e2timents affect\u00e9s au logement du personnel": {},
+ "2325-B\u00e2timents immeubles de placement": {},
+ "2326-B\u00e2timents de location acquisition": {}
+ },
+ "233-Ouvrages d\u2019infrastructure": {
+ "2331-Voies de terre": {},
+ "2332-Voies de fer": {},
+ "2333-Voies d\u2019eau": {},
+ "2334-Barrages, Digues": {},
+ "2335-Pistes d\u2019a\u00e9rodrome": {},
+ "2338-Autres ouvrages d\u2019infrastructures": {}
+ },
+ "234-Am\u00e9nagements, agencements et installations techniques": {
+ "2341-Installations complexes sp\u00e9cialis\u00e9es sur sol propre": {},
+ "2342-Installations complexes sp\u00e9cialis\u00e9es sur sol d\u2019autrui": {},
+ "2343-Installations \u00e0 caract\u00e8re sp\u00e9cifique sur sol propre": {},
+ "2344-Installations \u00e0 caract\u00e8re sp\u00e9cifique sur sol d\u2019autrui": {},
+ "2345-Am\u00e9nagements et agencements des b\u00e2timents": {}
+ },
+ "235-Am\u00e9nagements de bureaux": {
+ "2351-Installations g\u00e9n\u00e9rales": {},
+ "2358-Autres am\u00e9nagements de bureaux": {}
+ },
+ "237-B\u00e2timents industriels, agricoles et commerciaux mis en concession": {},
+ "238-Autres installations et agencements": {},
+ "239-B\u00e2timents am\u00e9nagements, agencements et installations en cours": {
+ "2391-B\u00e2timents en cours": {},
+ "2392-Installations en cours": {},
+ "2393-Ouvrages d\u2019infrastructure en cours": {},
+ "2394-Am\u00e9nagements et agencements et installations techniques en cours": {},
+ "2395-Am\u00e9nagements de bureaux en cours": {},
+ "2398-Autres installations et agencements en cours": {}
+ }
+ },
+ "24-Mat\u00e9riel, mobilier et actifs biologiques": {
+ "241-Mat\u00e9riel et outillage industriel et commercial": {
+ "2411-Mat\u00e9riel industriel": {},
+ "2412-Outillage industriel": {},
+ "2413-Mat\u00e9riel commercial": {},
+ "2414-Outillage commercial": {},
+ "2416-Mat\u00e9riel & outillage industriel et commercial de location-acquisition": {}
+ },
+ "242-Mat\u00e9riel et outillage agricole": {
+ "2421-Mat\u00e9riel agricole": {},
+ "2422-Outillage agricole": {},
+ "2426-Mat\u00e9riel & outillage agricole de location-acquisition": {}
+ },
+ "243-Mat\u00e9riel d\u2019emballage r\u00e9cup\u00e9rable et identifiable": {},
+ "244-Mat\u00e9riel et mobilier": {
+ "2441-Mat\u00e9riel de bureau": {},
+ "2442-Mat\u00e9riel informatique": {},
+ "2443-Mat\u00e9riel bureautique": {},
+ "2444-Mobilier de bureau": {},
+ "2445-Mat\u00e9riel et mobilier immeubles de placement": {},
+ "2446-Mat\u00e9riel et mobilier de location acquisition": {},
+ "2447-Mat\u00e9riel et mobilier des logements du personnel": {}
+ },
+ "245-Mat\u00e9riel de transport": {
+ "2451-Mat\u00e9riel automobile": {},
+ "2452-Mat\u00e9riel ferroviaire": {},
+ "2453-Mat\u00e9riel fluvial, lagunaire": {},
+ "2454-Mat\u00e9riel naval": {},
+ "2455-Mat\u00e9riel a\u00e9rien": {},
+ "2456-Mat\u00e9riel de transport de location-acquisition": {},
+ "2457-Mat\u00e9riel hippomobile": {},
+ "2458-Autres mat\u00e9riels de transport": {}
+ },
+ "246-Actifs biologiques": {
+ "2461-Cheptel, animaux de trait": {},
+ "2462-Cheptel, animaux reproducteurs": {},
+ "2463-Animaux de garde": {},
+ "2465-Plantations agricoles": {},
+ "2468-Autres actifs biologiques": {}
+ },
+ "247-Agencements, am\u00e9nagements du mat\u00e9riel et actifs biologiques": {
+ "2471-Agencements et am\u00e9nagements du mat\u00e9riel": {},
+ "2472-Agencements et am\u00e9nagements des actifs biologiques": {},
+ "2478-Autres agencements, am\u00e9nagements du mat\u00e9riel et actifs biologiques": {}
+ },
+ "248-Autres mat\u00e9riels et mobiliers": {
+ "2481-Collections et \u0153uvres d\u2019art": {},
+ "2488-Divers mat\u00e9riels mobiliers": {}
+ },
+ "249-Mat\u00e9riels et actifs biologiques en cours": {
+ "2491-Mat\u00e9riel et outillage industriel et commercial": {},
+ "2492-Mat\u00e9riel et outillage agricole": {},
+ "2493-Mat\u00e9riel d\u2019emballage r\u00e9cup\u00e9rable et identifiable": {},
+ "2494-Mat\u00e9riel et mobilier de bureau": {},
+ "2495-Mat\u00e9riel de transport": {},
+ "2496-Actifs biologiques": {},
+ "2497-Agencements am\u00e9nagements du mat\u00e9riel et actifs biologiques": {},
+ "2498-Autres mat\u00e9riels et actifs biologiques en cours": {}
+ }
+ },
+ "25-Avances et acomptes vers\u00e9s sur immobilisations": {
+ "251-Avances et acomptes vers\u00e9s sur immobilisations incorporelles": {},
+ "252-Avances et acomptes vers\u00e9s sur immobilisations corporelles": {}
+ },
+ "26-Titres de participation": {
+ "261-Titres de participation dans des soci\u00e9t\u00e9s sous contr\u00f4le exclusif": {},
+ "262-Titres de participation dans des soci\u00e9t\u00e9s sous contr\u00f4le conjoint": {},
+ "263-Titres de participation dans des soci\u00e9t\u00e9s conf\u00e9rant une influence notable": {},
+ "265-Participations dans des organismes professionnels": {},
+ "266-Parts dans des groupements d\u2019int\u00e9r\u00eat \u00e9conomique (GIE)": {},
+ "268-Autres titres de participation": {}
+ },
+ "27-Autres immobilisations financi\u00e8res": {
+ "271-Pr\u00eats et cr\u00e9ances": {
+ "2711-Pr\u00eats participatifs": {},
+ "2712-Pr\u00eats aux associ\u00e9s": {},
+ "2713-Billets de fonds": {},
+ "2714-Titres pr\u00eat\u00e9s": {},
+ "2718-Autres pr\u00eats et cr\u00e9ances": {}
+ },
+ "272-Pr\u00eats au personnel": {
+ "2721-Pr\u00eats immobiliers": {},
+ "2722-Pr\u00eats mobiliers et d\u2019installation": {},
+ "2728-Autres pr\u00eats au personnel": {}
+ },
+ "273-Cr\u00e9ances sur l\u2019\u00c9tat": {
+ "2731-Retenues de garantie": {},
+ "2733-Fonds r\u00e9glement\u00e9": {},
+ "2734-Cr\u00e9ances sur le conc\u00e9dant": {},
+ "2738-Autres cr\u00e9ances sur l\u2019\u00c9tat": {}
+ },
+ "274-Titres immobilis\u00e9s": {
+ "2741-Titres immobilis\u00e9s de l\u2019activit\u00e9 de portefeuille (TIAP)": {},
+ "2742-Titres participatifs": {},
+ "2743-Certificats d\u2019investissement": {},
+ "2744-Parts de fonds commun de placement (FCP)": {},
+ "2745-Obligations": {},
+ "2746-Actions ou parts propres": {},
+ "2748-Autres titres immobilis\u00e9s": {}
+ },
+ "275-D\u00e9p\u00f4ts et cautionnements vers\u00e9s": {
+ "2751-D\u00e9p\u00f4ts pour loyers d\u2019avance": {},
+ "2752-D\u00e9p\u00f4ts pour l\u2019\u00e9lectricit\u00e9": {},
+ "2753-D\u00e9p\u00f4ts pour l\u2019eau": {},
+ "2754-D\u00e9p\u00f4ts pour le gaz": {},
+ "2755-D\u00e9p\u00f4ts pour le t\u00e9l\u00e9phone, le t\u00e9lex, la t\u00e9l\u00e9copie": {},
+ "2756-Cautionnements sur march\u00e9s publics": {},
+ "2757-Cautionnements sur autres op\u00e9rations": {},
+ "2758-Autres d\u00e9p\u00f4ts et cautionnements": {}
+ },
+ "276-Int\u00e9r\u00eats courus": {
+ "2761-Pr\u00eats et cr\u00e9ances non commerciales": {},
+ "2762-Pr\u00eats au personnel": {},
+ "2763-Cr\u00e9ances sur l\u2019\u00c9tat": {},
+ "2764-Titres immobilis\u00e9s": {},
+ "2765-D\u00e9p\u00f4ts et cautionnements vers\u00e9s": {},
+ "2767-Cr\u00e9ances rattach\u00e9es \u00e0 des participations": {},
+ "2768-Immobilisations financi\u00e8res diverses": {}
+ },
+ "277-Cr\u00e9ances rattach\u00e9es \u00e0 des participations et avances \u00e0 des GIE": {
+ "2771-Cr\u00e9ances rattach\u00e9es \u00e0 des participations (groupe)": {},
+ "2772-Cr\u00e9ances rattach\u00e9es \u00e0 des participations (hors groupe)": {},
+ "2773-Cr\u00e9ances rattach\u00e9es \u00e0 des soci\u00e9t\u00e9s en participation": {},
+ "2774-Avances \u00e0 des Groupements d\u2019int\u00e9r\u00eat \u00e9conomique (GIE)": {}
+ },
+ "278-Immobilisations financi\u00e8res diverses": {
+ "2781-Cr\u00e9ances diverses groupe": {},
+ "2782-Cr\u00e9ances diverses hors groupe": {},
+ "2784-Banques d\u00e9p\u00f4ts \u00e0 terme": {},
+ "2785-Or et m\u00e9taux pr\u00e9cieux": {},
+ "2788-Autres immobilisations financi\u00e8res": {}
+ }
+ },
+ "28-Amortissements": {
+ "account_type": "Accumulated Depreciation",
+ "281-Amortissements des immobilisations corporelles": {
+ "account_type": "Accumulated Depreciation",
+ "2811-Amortissements des frais de d\u00e9veloppement": {
+ "account_type": "Accumulated Depreciation"
+ },
+ "2812-Amortissements des brevets, licences, concessions et droits similaires": {
+ "account_type": "Accumulated Depreciation"
+ },
+ "2813-Amortissements des logiciels et sites internet": {
+ "account_type": "Accumulated Depreciation"
+ },
+ "2814-Amortissements des marques": {
+ "account_type": "Accumulated Depreciation"
+ },
+ "2815-Amortissements du fonds commercial": {
+ "account_type": "Accumulated Depreciation"
+ },
+ "2816-Amortissements du droit au bail": {
+ "account_type": "Accumulated Depreciation"
+ },
+ "2817-Amortissements des investissements de cr\u00e9ation": {
+ "account_type": "Accumulated Depreciation"
+ },
+ "2818-Amortissements des autres droits et valeurs incorporels": {
+ "account_type": "Accumulated Depreciation"
+ }
+ },
+ "282-Amortissements des terrains": {
+ "2824-Amortissements des travaux de mise en valeur des terrains": {}
+ },
+ "283-Amortissements des b\u00e2timents, installations techniques et agencements": {
+ "2831-Amortissements des b\u00e2timents industriels, agricoles, administratifs et commerciaux sur sol propre": {},
+ "2832-Amortissements des b\u00e2timents industriels, agricoles, administratifs et commerciaux sur sol d\u2019autrui": {},
+ "2833-Amortissements des ouvrages d\u2019infrastructure": {},
+ "2834-Amortissements des am\u00e9nagements, agencements et installations techniques": {},
+ "2835-Amortissements des am\u00e9nagements de bureaux": {},
+ "2837-Amortissements des b\u00e2timents industriels, agricoles et commerciaux mis en concession": {},
+ "2838-Amortissements des autres installations et agencements": {}
+ },
+ "284-Amortissements du mat\u00e9riel": {
+ "2841-Amortissements du mat\u00e9riel et outillage industriel et commercial": {},
+ "2842-Amortissements du mat\u00e9riel et outillage agricole": {},
+ "2843-Amortissements du mat\u00e9riel d\u2019emballage r\u00e9cup\u00e9rable et identifiable": {},
+ "2844-Amortissements du mat\u00e9riel et mobilier": {},
+ "2845-Amortissements du mat\u00e9riel de transport": {},
+ "2846-Amortissements des actifs biologiques": {},
+ "2847-Amortissements des agencements et am\u00e9nagements du mat\u00e9riel et des actifs biologiques": {},
+ "2848-Amortissements des autres mat\u00e9riels": {}
+ }
+ },
+ "29-D\u00e9pr\u00e9ciations des immobilisations": {
+ "291-D\u00e9pr\u00e9ciations des immobilisations incorporelles": {
+ "2911-D\u00e9pr\u00e9ciations des frais de d\u00e9veloppement": {},
+ "2912-D\u00e9pr\u00e9ciations des brevets, licences, concessions et droits similaires": {},
+ "2913-D\u00e9pr\u00e9ciations des logiciels et sites internet": {},
+ "2914-D\u00e9pr\u00e9ciations des marques": {},
+ "2915-D\u00e9pr\u00e9ciations du fonds commercial": {},
+ "2916-D\u00e9pr\u00e9ciations du droit au bail": {},
+ "2917-D\u00e9pr\u00e9ciations des investissements de cr\u00e9ation": {},
+ "2918-D\u00e9pr\u00e9ciations des autres droits et valeurs incorporels": {},
+ "2919-D\u00e9pr\u00e9ciations des immobilisations incorporelles en cours": {}
+ },
+ "292-D\u00e9pr\u00e9ciations des terrains": {
+ "2921-D\u00e9pr\u00e9ciations des terrains agricoles et forestiers": {},
+ "2922-D\u00e9pr\u00e9ciations des terrains nus": {},
+ "2923-D\u00e9pr\u00e9ciations des terrains b\u00e2tis": {},
+ "2924-D\u00e9pr\u00e9ciations des travaux de mise en valeur des terrains": {},
+ "2925-D\u00e9pr\u00e9ciations des terrains de gisement": {},
+ "2926-D\u00e9pr\u00e9ciations des terrains am\u00e9nag\u00e9s": {},
+ "2927-D\u00e9pr\u00e9ciations des terrains mis en concession": {},
+ "2928-D\u00e9pr\u00e9ciations des autres terrains": {},
+ "2929-D\u00e9pr\u00e9ciations des am\u00e9nagements de terrains en cours": {}
+ },
+ "293-D\u00e9pr\u00e9ciations des b\u00e2timents, installations techniques et agencements": {
+ "2931-D\u00e9pr\u00e9ciations des b\u00e2timents industriels, agricoles, administratifs et commerciaux sur sol propre": {},
+ "2932-D\u00e9pr\u00e9ciations des b\u00e2timents industriels, agricoles, administratifs et commerciaux sur sol d\u2019autrui": {},
+ "2933-D\u00e9pr\u00e9ciations des ouvrages d\u2019infrastructures": {},
+ "2934-D\u00e9pr\u00e9ciations des am\u00e9nagements, agencements et installations techniques": {},
+ "2935-D\u00e9pr\u00e9ciations des am\u00e9nagements de bureaux": {},
+ "2937-D\u00e9pr\u00e9ciations des b\u00e2timents industriels, agricoles et commerciaux mis en concession": {},
+ "2938-D\u00e9pr\u00e9ciations des autres installations et agencements": {},
+ "2939-D\u00e9pr\u00e9ciations des b\u00e2timents et installations en cours": {}
+ },
+ "294-D\u00e9pr\u00e9ciations de mat\u00e9riel, du mobilier et de l\u2019actif biologique": {
+ "2941-D\u00e9pr\u00e9ciations du mat\u00e9riel et outillage industriel et commercial": {},
+ "2942-D\u00e9pr\u00e9ciations du mat\u00e9riel et outillage agricole": {},
+ "2943-D\u00e9pr\u00e9ciations du mat\u00e9riel d\u2019emballage r\u00e9cup\u00e9rable et identifiable": {},
+ "2944-D\u00e9pr\u00e9ciations du mat\u00e9riel et mobilier": {},
+ "2945-D\u00e9pr\u00e9ciations du mat\u00e9riel de transport": {},
+ "2946-D\u00e9pr\u00e9ciations des actifs biologiques": {},
+ "2947-D\u00e9pr\u00e9ciations des agencements et am\u00e9nagements du mat\u00e9riel et des actifs biologiques": {},
+ "2948-D\u00e9pr\u00e9ciations des autres mat\u00e9riels": {},
+ "2949-D\u00e9pr\u00e9ciations de mat\u00e9riel en cours": {}
+ },
+ "295-D\u00e9pr\u00e9ciations des avances et acomptes vers\u00e9s sur immobilisations": {
+ "2951-D\u00e9pr\u00e9ciations des avances et acomptes vers\u00e9s sur immobilisations incorporelles": {},
+ "2952-D\u00e9pr\u00e9ciations des avances et acomptes vers\u00e9s sur immobilisations corporelles": {}
+ },
+ "296-D\u00e9pr\u00e9ciations des titres de participation": {
+ "2961-D\u00e9pr\u00e9ciations des titres de participation dans des soci\u00e9t\u00e9s sous contr\u00f4le exclusif": {},
+ "2962-D\u00e9pr\u00e9ciations des titres de participation dans les soci\u00e9t\u00e9s sous contr\u00f4le conjoint": {},
+ "2963-D\u00e9pr\u00e9ciations des titres de participation dans les soci\u00e9t\u00e9s conf\u00e9rant une influence notable": {},
+ "2965-D\u00e9pr\u00e9ciations des participations dans des organismes professionnels": {},
+ "2966-D\u00e9pr\u00e9ciations des parts dans des GIE": {},
+ "2968-D\u00e9pr\u00e9ciations des autres titres de participation": {}
+ },
+ "297-D\u00e9pr\u00e9ciations des autres immobilisations financi\u00e8res": {
+ "2971-D\u00e9pr\u00e9ciations des pr\u00eats et cr\u00e9ances": {},
+ "2972-D\u00e9pr\u00e9ciations des pr\u00eats au personnel": {},
+ "2973-D\u00e9pr\u00e9ciations des cr\u00e9ances sur l\u2019\u00c9tat": {},
+ "2974-D\u00e9pr\u00e9ciations des titres immobilis\u00e9s": {},
+ "2975-D\u00e9pr\u00e9ciations des d\u00e9p\u00f4ts et cautionnements vers\u00e9s": {},
+ "2977-D\u00e9pr\u00e9ciations des cr\u00e9ances rattach\u00e9es \u00e0 des participations et avances \u00e0 des GIE": {},
+ "2978-D\u00e9pr\u00e9ciations des cr\u00e9ances financi\u00e8res diverses": {}
+ }
+ },
+ "root_type": "Asset"
+ },
+ "3-Comptes de Stocks": {
+ "31-Marchandises": {
+ "311-Marchandises A": {
+ "3111-Marchandises A1": {},
+ "3112-Marchandises A2": {}
+ },
+ "312-Marchandises B": {
+ "3121-Marchandises B1": {},
+ "3122-Marchandises B2": {}
+ },
+ "313-Actifs biologiques": {
+ "3131-Animaux": {},
+ "3132-V\u00e9g\u00e9taux": {}
+ },
+ "318-Marchandises hors activit\u00e9s ordinaires (HAO)": {}
+ },
+ "32-Mati\u00e8res premi\u00e8res et fournitures li\u00e9es": {
+ "321-Mati\u00e8res A": {},
+ "322-Mati\u00e8res B": {},
+ "323-Fournitures (A, B)": {}
+ },
+ "33-Autres approvisionnements": {
+ "331-Mati\u00e8res consommables": {},
+ "332-Fournitures d\u2019atelier et d\u2019usine": {},
+ "333-Fournitures de magasin": {},
+ "334-Fournitures de bureau": {},
+ "335-Emballages": {
+ "3351-Emballages perdus": {},
+ "3352-Emballages r\u00e9cup\u00e9rables non identifiables": {},
+ "3353-Emballages \u00e0 usage mixte": {},
+ "3358-Autres emballages": {}
+ },
+ "338-Autres mati\u00e8res": {}
+ },
+ "34-Produits en cours": {
+ "341-Produits en cours": {
+ "3411-Produits en cours P1": {},
+ "3412-Produits en cours P2": {}
+ },
+ "342-Travaux en cours": {
+ "3421-Travaux en cours T1": {},
+ "3422-Travaux en cours T2": {}
+ },
+ "343-Produits interm\u00e9diaires en cours": {
+ "3431-Produits interm\u00e9diaires A": {},
+ "3432-Produits interm\u00e9diaires B": {}
+ },
+ "344-Produits r\u00e9siduels en cours": {
+ "3441-Produits r\u00e9siduels A": {},
+ "3442-Produits r\u00e9siduels B": {}
+ },
+ "345-Actifs biologiques en cours": {
+ "3451-Animaux": {},
+ "3452-V\u00e9g\u00e9taux": {}
+ }
+ },
+ "35-Services en cours": {
+ "351-\u00c9tudes en cours": {
+ "3511-\u00c9tudes en cours E1": {},
+ "3512-\u00c9tudes en cours E2": {}
+ },
+ "352-Prestations de services en cours": {
+ "3521-Prestations de services S1": {},
+ "3522-Prestations de services S2": {}
+ }
+ },
+ "36-Produits finis": {
+ "361-Produits finis A": {},
+ "362-Produits finis B": {},
+ "363-Actifs biologiques": {
+ "3631-Animaux": {},
+ "3632-V\u00e9g\u00e9taux": {},
+ "3638-Autres stocks (activit\u00e9s annexes)": {}
+ }
+ },
+ "37-Produits interm\u00e9diaires et r\u00e9siduels": {
+ "371-Produits interm\u00e9diaires": {
+ "3711-Produits interm\u00e9diaires A": {},
+ "3712-Produits interm\u00e9diaires B": {}
+ },
+ "372-Produits r\u00e9siduels": {
+ "3721-D\u00e9chets": {},
+ "3722-Rebuts": {},
+ "3723-Mati\u00e8res de R\u00e9cup\u00e9ration": {}
+ },
+ "373-Actifs biologiques": {
+ "3731-Animaux": {},
+ "3732-V\u00e9g\u00e9taux": {},
+ "3738-Autres stocks (activit\u00e9s annexes)": {}
+ }
+ },
+ "38-Stocks en cours de route, en consignation ou en d\u00e9p\u00f4t": {
+ "account_type": "Stock",
+ "381-Marchandises en cours de route": {},
+ "382-Mati\u00e8res premi\u00e8res et fournitures li\u00e9es en cours de route": {},
+ "383-Autres approvisionnements en cours de route": {},
+ "386-Produits finis en cours de route": {},
+ "387-Stock en consignation ou en d\u00e9p\u00f4t": {
+ "3871-Stock en consignation": {},
+ "3872-Stock en d\u00e9p\u00f4t": {}
+ },
+ "388-Stock provenant d\u2019immobilisations mises hors service ou au rebut": {}
+ },
+ "39-D\u00e9pr\u00e9ciations des stocks et encours de production": {
+ "391-D\u00e9pr\u00e9ciations des stocks de marchandises": {},
+ "392-D\u00e9pr\u00e9ciations des stocks de mati\u00e8res premi\u00e8res et fournitures li\u00e9es": {},
+ "393-D\u00e9pr\u00e9ciations des stocks d\u2019autres approvisionnements": {},
+ "394-D\u00e9pr\u00e9ciations des productions en cours": {},
+ "395-D\u00e9pr\u00e9ciations des services en cours": {},
+ "396-D\u00e9pr\u00e9ciations des stocks de produits finis": {},
+ "397-D\u00e9pr\u00e9ciations des stocks de produits interm\u00e9diaires et r\u00e9siduels": {},
+ "398-D\u00e9pr\u00e9ciations des stocks en cours de route, en consignation ou en d\u00e9p\u00f4t": {}
+ },
+ "root_type": "Asset"
+ },
+ "4-Comptes de Tiers (ACTIF)": {
+ "40-Fournisseurs et comptes rattach\u00e9s (ACTIF)": {
+ "409-Fournisseurs d\u00e9biteurs": {
+ "4091-Fournisseurs Avances et acomptes vers\u00e9s": {},
+ "4092-Fournisseurs Groupe avances et acomptes vers\u00e9s": {},
+ "4093-Fournisseurs Sous-traitants avances et acomptes vers\u00e9s": {},
+ "4094-Fournisseurs Cr\u00e9ances pour emballages et mat\u00e9riels \u00e0 rendre": {},
+ "4098-Fournisseurs Rabais, remises, ristournes et autres avoirs \u00e0 obtenir": {}
+ }
+ },
+ "41-Clients et comptes rattach\u00e9s (ACTIF)": {
+ "411-Clients": {
+ "4111-Clients": {
+ "account_type": "Receivable"
+ },
+ "4112-Clients groupe": {
+ "account_type": "Receivable"
+ },
+ "4114-Clients, \u00c9tat et Collectivit\u00e9s publiques": {
+ "account_type": "Receivable"
+ },
+ "4115-Clients, organismes internationaux": {
+ "account_type": "Receivable"
+ },
+ "4116-Clients, r\u00e9serve de propri\u00e9t\u00e9": {
+ "account_type": "Receivable"
+ },
+ "4117-Client, retenues de garantie": {
+ "account_type": "Receivable"
+ },
+ "4118-Clients, d\u00e9gr\u00e8vement de taxes sur la valeur ajout\u00e9e (TVA)": {
+ "account_type": "Receivable"
+ },
+ "account_type": "Receivable"
+ },
+ "412-Clients, effets \u00e0 recevoir en portefeuille": {
+ "4121-Clients, effets \u00e0 recevoir": {
+ "account_type": "Receivable"
+ },
+ "4122-Clients Groupe, effets \u00e0 recevoir": {
+ "account_type": "Receivable"
+ },
+ "4124-\u00c9tat et Collectivit\u00e9s publiques, effets \u00e0 recevoir": {
+ "account_type": "Receivable"
+ },
+ "4125-Organismes Internationaux, effets \u00e0 recevoir": {
+ "account_type": "Receivable"
+ },
+ "account_type": "Receivable"
+ },
+ "413-Clients, ch\u00e8ques, effets et autres valeurs impay\u00e9es": {
+ "4131-Clients, ch\u00e8ques impay\u00e9s": {
+ "account_type": "Receivable"
+ },
+ "4132-Clients, effets impay\u00e9s": {
+ "account_type": "Receivable"
+ },
+ "4133-Clients, cartes de cr\u00e9dit impay\u00e9es": {
+ "account_type": "Receivable"
+ },
+ "4138-Clients, autres valeurs impay\u00e9es": {
+ "account_type": "Receivable"
+ },
+ "account_type": "Receivable"
+ },
+ "414-Cr\u00e9ances sur cessions courantes d\u2019immobilisations": {
+ "4141-Cr\u00e9ances en compte, immobilisations incorporelles": {
+ "account_type": "Receivable"
+ },
+ "4142-Cr\u00e9ances en compte, immobilisations corporelles": {
+ "account_type": "Receivable"
+ },
+ "4146-Effets \u00e0 recevoir, immobilisations incorporelles": {
+ "account_type": "Receivable"
+ },
+ "4147-Effets \u00e0 recevoir, immobilisations corporelles": {
+ "account_type": "Receivable"
+ },
+ "account_type": "Receivable"
+ },
+ "415-Clients, effets escompt\u00e9s non \u00e9chus": {
+ "account_type": "Receivable"
+ },
+ "416-Cr\u00e9ances clients litigieuses ou douteuses": {
+ "4161-Cr\u00e9ances litigieuses": {
+ "account_type": "Receivable"
+ },
+ "4162-Cr\u00e9ances douteuses": {
+ "account_type": "Receivable"
+ },
+ "account_type": "Receivable"
+ },
+ "418-Clients, produits \u00e0 recevoir": {
+ "4181-Clients, factures \u00e0 \u00e9tablir": {
+ "account_type": "Receivable"
+ },
+ "4186-Clients, int\u00e9r\u00eats courus": {
+ "account_type": "Receivable"
+ },
+ "account_type": "Receivable"
+ },
+ "account_type": "Receivable"
+ },
+ "42-Personnel (ACTIF)": {
+ "421-Personnel, avances et acomptes": {
+ "4211-Personnel, avances": {},
+ "4212-Personnel, acomptes": {},
+ "4213-Frais avanc\u00e9s et fournitures au personnel": {}
+ }
+ },
+ "43-Organismes sociaux (ACTIF)": {
+ "431-S\u00e9curit\u00e9 sociale": {
+ "4311-Prestations familiales": {},
+ "4312-Accidents de travail": {},
+ "4313-Caisse de retraite obligatoire": {},
+ "4314-Caisse de retraite facultative": {},
+ "4318-Autres cotisations sociales": {}
+ },
+ "432-Caisses de retraite compl\u00e9mentaire": {},
+ "433-Autres organismes sociaux": {
+ "4331-Mutuelle": {},
+ "4332-Assurances retraite": {},
+ "4333-Assurances et organismes de sant\u00e9": {}
+ },
+ "438-Organismes sociaux, charges \u00e0 payer et produits \u00e0 recevoir": {
+ "4387-Produits \u00e0 recevoir": {}
+ }
+ },
+ "44-\u00c9tat et collectivit\u00e9s publiques (ACTIF)": {
+ "443-\u00c9tat, TVA factur\u00e9e": {
+ "4431-TVA factur\u00e9e sur ventes": {},
+ "4432-TVA factur\u00e9e sur prestations de services": {},
+ "4433-TVA factur\u00e9e sur travaux": {},
+ "4434-TVA factur\u00e9e sur production livr\u00e9e \u00e0 soi-m\u00eame": {},
+ "4435-TVA sur factures \u00e0 \u00e9tablir": {}
+ },
+ "445-\u00c9tat, TVA r\u00e9cup\u00e9rable": {
+ "4451-TVA r\u00e9cup\u00e9rable sur immobilisations": {},
+ "4452-TVA r\u00e9cup\u00e9rable sur achats": {},
+ "4453-TVA r\u00e9cup\u00e9rable sur transport": {},
+ "4454-TVA r\u00e9cup\u00e9rable sur services ext\u00e9rieurs et autres charges": {},
+ "4455-TVA r\u00e9cup\u00e9rable sur factures non parvenues": {},
+ "4456-TVA transf\u00e9r\u00e9e par d\u2019autres entit\u00e9s": {}
+ },
+ "448-\u00c9tat, charges \u00e0 payer et produits \u00e0 recevoir": {
+ "4486-Charges \u00e0 payer": {},
+ "4487-Produits \u00e0 recevoir": {}
+ },
+ "449-\u00c9tat, cr\u00e9ances et dettes diverses": {
+ "4491-\u00c9tat, obligations cautionn\u00e9es": {},
+ "4492-\u00c9tat, avances et acomptes vers\u00e9s sur imp\u00f4ts": {},
+ "4493-\u00c9tat, fonds de dotation \u00e0 recevoir": {},
+ "4494-\u00c9tat, subventions investissement \u00e0 recevoir": {},
+ "4495-\u00c9tat, subventions d\u2019exploitation \u00e0 recevoir": {},
+ "4496-\u00c9tat, subventions d\u2019\u00e9quilibre \u00e0 recevoir": {},
+ "4497-\u00c9tat, avances sur subventions": {},
+ "4499-\u00c9tat, fonds r\u00e9glement\u00e9s provisionn\u00e9s": {}
+ }
+ },
+ "45-Organismes internationaux (ACTIF)": {
+ "451-Op\u00e9rations avec les organismes africains": {},
+ "452-Op\u00e9rations avec les autres organismes internationaux": {},
+ "458-Organismes internationaux, fonds de dotation et subventions \u00e0 recevoir": {
+ "4581-Organismes internationaux, fonds de dotation \u00e0 recevoir": {},
+ "4582-Organismes internationaux, subventions \u00e0 recevoir": {}
+ }
+ },
+ "46-Apporteurs, associ\u00e9s et groupe (ACTIF)": {
+ "461-Apporteurs, op\u00e9rations sur le capital": {
+ "4613-Apporteurs, capital appel\u00e9, non vers\u00e9": {},
+ "4614-Apporteurs, compte d\u2019apport, op\u00e9rations de restructuration (fusion...)": {},
+ "4618-Apporteurs, titres \u00e0 \u00e9changer": {}
+ },
+ "467-Apporteurs, restant d\u00fb sur capital appel\u00e9": {}
+ },
+ "47-D\u00e9biteurs et cr\u00e9diteurs divers (ACTIF)": {
+ "472-Cr\u00e9ances et dettes sur titres de placement": {
+ "4721-Cr\u00e9ances sur cessions de titres de placement": {},
+ "4726-Versements restant \u00e0 effectuer sur titres de placement non lib\u00e9r\u00e9s": {}
+ },
+ "473-Interm\u00e9diaires Op\u00e9rations faites pour compte de tiers": {
+ "4731-Mandants": {},
+ "4732-Mandataires": {},
+ "4733-Commettants": {},
+ "4734-Commissionnaires": {},
+ "4739-\u00c9tat, Collectivit\u00e9s publiques, fonds global d\u2019allocation": {}
+ },
+ "474-Compte de r\u00e9partition p\u00e9riodique des charges et des produits": {
+ "4747-Compte de r\u00e9partition p\u00e9riodique des produits": {}
+ },
+ "475-Compte transitoire, ajustement sp\u00e9cial li\u00e9 \u00e0 la r\u00e9vision du SYSCOHADA": {
+ "4751-Compte actif": {
+ "account_type": "Temporary"
+ }
+ },
+ "476-Charges constat\u00e9es d\u2019avance": {},
+ "478-\u00c9carts de conversion actif": {
+ "4781-Diminution des cr\u00e9ances d\u2019exploitation": {},
+ "4782-Diminution des cr\u00e9ances financi\u00e8res": {},
+ "4783-Augmentation des dettes d\u2019exploitation": {},
+ "4784-Augmentation des dettes financi\u00e8res": {},
+ "4786-Diff\u00e9rences d\u2019\u00e9valuation sur instruments de tr\u00e9sorerie": {},
+ "4788-Diff\u00e9rences compens\u00e9es par couverture de change": {}
+ }
+ },
+ "48-Cr\u00e9ances et dettes hors activit\u00e9s ordinaires (ACTIF)": {
+ "485-Cr\u00e9ances sur cessions d\u2019immobilisations": {
+ "4851-En compte, immobilisations incorporelles": {},
+ "4852-En compte, immobilisations corporelles": {},
+ "4853-Effets \u00e0 recevoir, immobilisations incorporelles": {},
+ "4854-Effets \u00e0 recevoir, immobilisations corporelles": {},
+ "4855-Effets escompt\u00e9s non \u00e9chus": {},
+ "4857-Retenues de garantie": {},
+ "4858-Factures \u00e0 \u00e9tablir": {}
+ },
+ "488-Autres cr\u00e9ances hors activit\u00e9s ordinaires (HAO)": {}
+ },
+ "49-D\u00e9pr\u00e9ciations et provisions pour risques \u00e0 court terme (tiers) (ACTIF)": {
+ "491-D\u00e9pr\u00e9ciations des comptes clients": {
+ "4911-Cr\u00e9ances litigieuses": {},
+ "4912-Cr\u00e9ances douteuses": {}
+ },
+ "495-D\u00e9pr\u00e9ciations des comptes organismes internationaux": {},
+ "496-D\u00e9pr\u00e9ciations des comptes apporteurs, associ\u00e9s et groupe": {
+ "4962-Associ\u00e9s, comptes courants": {},
+ "4963-Associ\u00e9s, op\u00e9rations faites en commun": {},
+ "4966-Groupe, comptes courants": {}
+ },
+ "497-D\u00e9pr\u00e9ciations des comptes d\u00e9biteurs divers": {},
+ "498-D\u00e9pr\u00e9ciations des comptes de cr\u00e9ances HAO": {
+ "4985-Cr\u00e9ances sur cessions d\u2019immobilisations": {},
+ "4986-Cr\u00e9ances sur cessions de titres de placement": {},
+ "4988-Autres cr\u00e9ances HAO": {}
+ },
+ "499-Provisions pour risques \u00e0 court terme": {
+ "4991-Sur op\u00e9rations d\u2019exploitation": {},
+ "4997-Sur op\u00e9rations financi\u00e8res": {},
+ "4998-Sur op\u00e9rations HAO": {}
+ }
+ },
+ "root_type": "Asset"
+ },
+ "4-Comptes de Tiers (PASSIF)": {
+ "40-Fournisseurs et comptes rattach\u00e9s (PASSIF)": {
+ "401-Fournisseurs, dettes en compte": {
+ "4011-Fournisseurs": {
+ "account_type": "Payable"
+ },
+ "4012-Fournisseurs groupe": {
+ "account_type": "Payable"
+ },
+ "4013-Fournisseurs sous-traitants": {
+ "account_type": "Payable"
+ },
+ "4016-Fournisseurs, r\u00e9serve de propri\u00e9t\u00e9": {
+ "account_type": "Payable"
+ },
+ "4017-Fournisseur, retenues de garantie": {
+ "account_type": "Payable"
+ },
+ "account_type": "Payable"
+ },
+ "402-Fournisseurs, effets \u00e0 payer": {
+ "4021-Fournisseurs Effets \u00e0 payer": {
+ "account_type": "Payable"
+ },
+ "4022-Fournisseurs Groupe, effets \u00e0 payer": {
+ "account_type": "Payable"
+ },
+ "4023-Fournisseurs Sous-traitants, effets \u00e0 payer": {
+ "account_type": "Payable"
+ },
+ "account_type": "Payable"
+ },
+ "404-Fournisseurs, acquisitions courantes d\u2019immobilisations": {
+ "4041-Fournisseurs Dettes en comptes, immobilisations incorporelles": {
+ "account_type": "Payable"
+ },
+ "4042-Fournisseurs Dettes en comptes, immobilisations corporelles": {
+ "account_type": "Payable"
+ },
+ "4046-Fournisseurs Effets \u00e0 payer, immobilisations incorporelles": {
+ "account_type": "Payable"
+ },
+ "4047-Fournisseurs Effets \u00e0 payer, immobilisations corporelles": {
+ "account_type": "Payable"
+ },
+ "account_type": "Payable"
+ },
+ "408-Fournisseurs, factures non parvenues": {
+ "4081-Fournisseurs": {
+ "account_type": "Stock Received But Not Billed"
+ },
+ "4082-Fournisseurs groupe": {
+ "account_type": "Stock Received But Not Billed"
+ },
+ "4083-Fournisseurs sous-traitants": {
+ "account_type": "Stock Received But Not Billed"
+ },
+ "4086-Fournisseurs, int\u00e9r\u00eats courus": {
+ "account_type": "Stock Received But Not Billed"
+ },
+ "account_type": "Stock Received But Not Billed"
+ },
+ "account_type": "Payable"
+ },
+ "41-Clients et comptes rattach\u00e9s (PASSIF)": {
+ "419-Clients cr\u00e9diteurs": {
+ "4191-Clients, avances et acomptes re\u00e7us": {},
+ "4192-Clients groupe, avances et acomptes re\u00e7us": {},
+ "4194-Clients, dettes pour emballages et mat\u00e9riels consign\u00e9s": {},
+ "4198-Clients, rabais, remises, ristournes et autres avoirs \u00e0 accorder": {}
+ }
+ },
+ "42-Personnel (PASSIF)": {
+ "422-Personnel, r\u00e9mun\u00e9rations dues": {},
+ "423-Personnel, oppositions, saisies-arr\u00eats": {
+ "4231-Personnel, oppositions": {},
+ "4232-Personnel, saisies-arr\u00eats": {},
+ "4233-Personnel, avis \u00e0 tiers d\u00e9tenteur": {}
+ },
+ "424-Personnel, \u0153uvres sociales internes": {
+ "4241-Assistance m\u00e9dicale": {},
+ "4242-Allocations familiales": {},
+ "4245-Organismes sociaux rattach\u00e9s \u00e0 l\u2019entit\u00e9": {},
+ "4248-Autres \u0153uvres sociales internes": {}
+ },
+ "425-Repr\u00e9sentants du personnel": {
+ "4251-D\u00e9l\u00e9gu\u00e9s du personnel": {},
+ "4252-Syndicats et Comit\u00e9s d\u2019entreprises, d\u2019\u00c9tablissement": {},
+ "4258-Autres repr\u00e9sentants du personnel": {}
+ },
+ "426-Personnel, participation aux b\u00e9n\u00e9fices et au capital": {
+ "4261-Participation aux b\u00e9n\u00e9fices": {},
+ "4264-Participation au capital": {}
+ },
+ "427-Personnel d\u00e9p\u00f4ts": {},
+ "428-Personnel, charges \u00e0 payer et produits \u00e0 recevoir": {
+ "4281-Dettes provisionn\u00e9es pour cong\u00e9s \u00e0 payer": {},
+ "4286-Autres charges \u00e0 payer": {},
+ "4287-Produits \u00e0 recevoir": {}
+ }
+ },
+ "43-Organismes sociaux (PASSIF)": {
+ "438-Organismes sociaux, charges \u00e0 payer et produits \u00e0 recevoir": {
+ "4381-Charges sociales sur gratifications \u00e0 payer": {},
+ "4382-Charges sociales sur cong\u00e9s \u00e0 payer": {},
+ "4386-Autres charges \u00e0 payer": {}
+ }
+ },
+ "44-\u00c9tat et collectivit\u00e9s publiques (PASSIF)": {
+ "441-\u00c9tat, imp\u00f4t sur les b\u00e9n\u00e9fices": {},
+ "442-\u00c9tat, autres imp\u00f4ts et taxes": {
+ "4421-Imp\u00f4ts et taxes d\u2019\u00c9tat": {},
+ "4422-Imp\u00f4ts et taxes pour les collectivit\u00e9s publiques": {},
+ "4423-Imp\u00f4ts et taxes recouvrables sur des obligataires": {},
+ "4424-Imp\u00f4ts et taxes recouvrables sur des associ\u00e9s": {},
+ "4426-Droits de douane": {},
+ "4428-Autres imp\u00f4ts et taxes": {}
+ },
+ "444-\u00c9tat, TVA due ou cr\u00e9dit de TVA": {
+ "4441-\u00c9tat, TVA due": {},
+ "4449-\u00c9tat, cr\u00e9dit de TVA \u00e0 reporter": {}
+ },
+ "446-\u00c9tat, autres taxes sur le chiffre d\u2019affaires": {},
+ "447-\u00c9tat, imp\u00f4ts retenus \u00e0 la source": {
+ "4471-Imp\u00f4t G\u00e9n\u00e9ral sur le revenu": {},
+ "4472-Imp\u00f4ts sur salaires": {},
+ "4473-Contribution nationale": {},
+ "4474-Contribution nationale de solidarit\u00e9": {},
+ "4478-Autres imp\u00f4ts et contributions": {}
+ }
+ },
+ "46-Apporteurs, associ\u00e9s et groupe (PASSIF)": {
+ "461-Apporteurs, op\u00e9rations sur le capital (PASSIF)": {
+ "4611-Apporteurs, apports en nature": {},
+ "4612-Apporteurs, apports en num\u00e9raire": {},
+ "4615-Apporteurs, versements re\u00e7us sur augmentation de capital": {},
+ "4616-Apporteurs, versements anticip\u00e9s": {},
+ "4617-Apporteurs d\u00e9faillants": {},
+ "4619-Apporteurs, capital \u00e0 rembourser": {}
+ },
+ "462-Associ\u00e9s, comptes courants": {
+ "4621-Principal": {},
+ "4626-Int\u00e9r\u00eats courus": {}
+ },
+ "463-Associ\u00e9s, op\u00e9rations faites en commun et GIE": {
+ "4631-Op\u00e9rations courantes": {},
+ "4636-Int\u00e9r\u00eats courus": {}
+ },
+ "465-Associ\u00e9s, dividendes \u00e0 payer": {},
+ "466-Groupe, comptes courants": {}
+ },
+ "47-D\u00e9biteurs et cr\u00e9diteurs divers (PASSIF)": {
+ "471-D\u00e9biteurs et cr\u00e9diteurs divers": {
+ "4711-D\u00e9biteurs divers": {},
+ "4712-Cr\u00e9diteurs divers": {},
+ "4713-Obligataires": {},
+ "4715-R\u00e9mun\u00e9rations d\u2019administrateurs": {},
+ "4716-Compte d\u2019affacturage": {},
+ "4717-D\u00e9biteurs divers retenues de garantie": {},
+ "4718-Apport, compte de fusion et op\u00e9rations assimil\u00e9es": {},
+ "4719-Bons de souscription d\u2019actions et d\u2019obligations": {}
+ },
+ "474-Compte de r\u00e9partition p\u00e9riodique des charges et des produits (PASSIF)": {
+ "4746-Compte de r\u00e9partition p\u00e9riodique des charges": {}
+ },
+ "475-Compte transitoire, ajustement sp\u00e9cial li\u00e9 \u00e0 la r\u00e9vision du SYSCOHADA (PASSIF)": {
+ "4752-Compte passif": {}
+ },
+ "477-Produits constat\u00e9s d\u2019avance": {},
+ "479-\u00c9carts de conversion passif": {
+ "4791-Augmentation des cr\u00e9ances d\u2019exploitation": {},
+ "4792-Augmentation des cr\u00e9ances financi\u00e8res": {},
+ "4793-Diminution des dettes d\u2019exploitation": {},
+ "4794-Diminution des dettes financi\u00e8res": {},
+ "4797-Diff\u00e9rences d\u2019\u00e9valuation sur instruments de tr\u00e9sorerie": {},
+ "4798-Diff\u00e9rences compens\u00e9es par couverture de change": {}
+ }
+ },
+ "48-Cr\u00e9ances et dettes hors activit\u00e9s ordinaires (HAO) (PASSIF)": {
+ "481-Fournisseurs d\u2019investissements": {
+ "4811-Immobilisations incorporelles": {},
+ "4812-Immobilisations corporelles": {},
+ "4813-Versements restant \u00e0 effectuer sur titres de participation et titres immobilis\u00e9s non lib\u00e9r\u00e9s": {},
+ "4816-R\u00e9serve de propri\u00e9t\u00e9": {},
+ "4817-Retenues de garantie": {},
+ "4818-Factures non parvenues": {}
+ },
+ "482-Fournisseurs d\u2019investissements, effets \u00e0 payer": {
+ "4821-Immobilisations incorporelles": {},
+ "4822-Immobilisations corporelles": {}
+ },
+ "484-Autres dettes hors activit\u00e9s ordinaires (HAO)": {
+ "4887-Produits": {}
+ }
+ },
+ "49-D\u00e9pr\u00e9ciations et provisions pour risques \u00e0 court terme (tiers) (PASSIF)": {
+ "490-D\u00e9pr\u00e9ciations des comptes fournisseurs": {},
+ "492-D\u00e9pr\u00e9ciations des comptes personnel": {},
+ "493-D\u00e9pr\u00e9ciations des comptes organismes sociaux": {},
+ "494-D\u00e9pr\u00e9ciations des comptes \u00c9tat et collectivit\u00e9s publiques": {},
+ "495-D\u00e9pr\u00e9ciations des comptes organismes internationaux": {}
+ },
+ "root_type": "Liability"
+ },
+ "5-Comptes de tr\u00e9sorerie": {
+ "50-Titres de placement": {
+ "501-Titres du tr\u00e9sor et bons de caisse \u00e0 court terme": {
+ "5011-Titres du Tr\u00e9sor \u00e0 court terme": {},
+ "5012-Titres d\u2019organismes financiers": {},
+ "5013-Bons de caisse \u00e0 court terme": {},
+ "5016-Frais d\u2019acquisition des titres de tr\u00e9sor et bons de caisse": {}
+ },
+ "502-Actions": {
+ "5021-Actions ou parts propres": {},
+ "5022-Actions cot\u00e9es": {},
+ "5023-Actions non cot\u00e9es": {},
+ "5024-Actions d\u00e9membr\u00e9es (certificats d\u2019investissement, droits de vote)": {},
+ "5025-Autres actions": {},
+ "5026-Frais d\u2019acquisition des actions": {}
+ },
+ "503-Obligations": {
+ "5031-Obligations \u00e9mises par la soci\u00e9t\u00e9 et rachet\u00e9es par elle": {},
+ "5032-Obligations cot\u00e9es": {},
+ "5033-Obligations non cot\u00e9es": {},
+ "5035-Autres obligations": {},
+ "5036-Frais d\u2019acquisition des obligations": {}
+ },
+ "504-Bons de souscription": {
+ "5042-Bons de souscription d\u2019actions": {},
+ "5043-Bons de souscription d\u2019obligations": {}
+ },
+ "505-Titres n\u00e9gociables hors r\u00e9gion": {},
+ "506-Int\u00e9r\u00eats courus": {
+ "5061-Titres du Tr\u00e9sor et bons de caisse \u00e0 court terme": {},
+ "5062-Actions": {},
+ "5063-Obligations": {}
+ },
+ "508-Autres titres de placement et cr\u00e9ances assimil\u00e9es": {}
+ },
+ "51-Valeurs \u00e0 encaisser": {
+ "511-Effets \u00e0 encaisser": {},
+ "512-Effets \u00e0 l\u2019encaissement": {},
+ "513-Ch\u00e8ques \u00e0 encaisser": {},
+ "514-Ch\u00e8ques \u00e0 l\u2019encaissement": {},
+ "515-Cartes de cr\u00e9dit \u00e0 encaisser": {},
+ "518-Autres valeurs \u00e0 l\u2019encaissement": {
+ "5181-Warrants": {},
+ "5182-Billets de fonds": {},
+ "5185-Ch\u00e8ques de voyage": {},
+ "5186-Coupons \u00e9chus": {},
+ "5187-Int\u00e9r\u00eats \u00e9chus des obligations": {}
+ }
+ },
+ "52-Banques": {
+ "521-Banques locales": {
+ "5211-Banques en monnaie nationale": {
+ "account_type": "Bank"
+ },
+ "5215-Banques en devises": {
+ "account_type": "Bank"
+ },
+ "account_type": "Bank"
+ },
+ "522-Banques autres \u00c9tats r\u00e9gion": {},
+ "523-Banques autres \u00c9tats zone mon\u00e9taire": {},
+ "524-Banques hors zone mon\u00e9taire": {},
+ "525-Banques d\u00e9p\u00f4t \u00e0 terme": {},
+ "526-Banques, int\u00e9r\u00eats courus": {
+ "5261-Banque, int\u00e9r\u00eats courus, charges \u00e0 payer": {},
+ "5267-Banque, int\u00e9r\u00eats courus, produits \u00e0 recevoir": {}
+ }
+ },
+ "53-\u00c9tablissements financiers et assimil\u00e9s": {
+ "531-Ch\u00e8ques postaux": {},
+ "532-Tr\u00e9sor": {},
+ "533-Soci\u00e9t\u00e9s de gestion et d\u2019interm\u00e9diation (SGI)": {},
+ "536-\u00c9tablissements financiers, int\u00e9r\u00eats courus": {},
+ "538-Autres organismes financiers": {}
+ },
+ "54-Instruments de tr\u00e9sorerie": {
+ "541-Options de taux d\u2019int\u00e9r\u00eat": {},
+ "542-Options de taux de change": {},
+ "543-Options de taux boursiers": {},
+ "544-Instruments de march\u00e9s \u00e0 terme": {},
+ "545-Avoirs d\u2019or et autres m\u00e9taux pr\u00e9cieux": {}
+ },
+ "55-Instruments de monnaie \u00e9lectronique": {
+ "551-Monnaie \u00e9lectronique carte carburant": {},
+ "552-Monnaie \u00e9lectronique t\u00e9l\u00e9phone portable": {},
+ "553-Monnaie \u00e9lectronique carte p\u00e9age": {},
+ "554-Porte-monnaie \u00e9lectronique": {},
+ "558-Autres instruments de monnaies \u00e9lectroniques": {}
+ },
+ "56-Banques, cr\u00e9dits de tr\u00e9sorerie et d\u2019escompte": {
+ "561-Cr\u00e9dits de tr\u00e9sorerie": {},
+ "564-Escompte de cr\u00e9dits de campagne": {},
+ "565-Escompte de cr\u00e9dits ordinaires": {},
+ "566-Banques, cr\u00e9dits de tr\u00e9sorerie, int\u00e9r\u00eats courus": {}
+ },
+ "57-Caisse": {
+ "571-Caisse si\u00e8ge social": {
+ "5711-Caisse en monnaie nationale": {},
+ "5712-Caisse en devises": {}
+ },
+ "572-Caisse succursale A": {
+ "5721-En monnaie nationale": {},
+ "5722-En devises": {}
+ },
+ "573-Caisse succursale B": {
+ "5731-En monnaie nationale": {},
+ "5732-En devises": {}
+ }
+ },
+ "58-R\u00e9gies d\u2019avances, accr\u00e9ditifs et virements internes": {
+ "581-R\u00e9gies d\u2019avance": {},
+ "582-Accr\u00e9ditifs": {},
+ "585-Virements de fonds": {},
+ "588-Autres virements internes": {}
+ },
+ "59-D\u00e9pr\u00e9ciations et provisions pour risque \u00e0 court terme": {
+ "590-D\u00e9pr\u00e9ciations des titres de placement": {},
+ "591-D\u00e9pr\u00e9ciations des titres et valeurs \u00e0 encaisser": {},
+ "592-D\u00e9pr\u00e9ciations des comptes banques": {},
+ "593-D\u00e9pr\u00e9ciations des comptes \u00e9tablissements financiers et assimil\u00e9s": {},
+ "594-D\u00e9pr\u00e9ciations des comptes d\u2019instruments de tr\u00e9sorerie": {},
+ "599-Provisions pour risque \u00e0 court terme \u00e0 caract\u00e8re financier": {}
+ },
+ "root_type": "Asset"
+ },
+ "6-Comptes de charges des activit\u00e9s ordinaires": {
+ "60-Achats et variations de stocks": {
+ "601-Achats de marchandises": {
+ "6011-Dans la R\u00e9gion": {},
+ "6012-Hors R\u00e9gion": {},
+ "6013-Aux entit\u00e9s du groupe dans la R\u00e9gion": {},
+ "6014-Aux entit\u00e9s du groupe hors R\u00e9gion": {},
+ "6015-Frais sur achats": {},
+ "6019-Rabais, remises et ristournes obtenus (non ventil\u00e9s)": {}
+ },
+ "602-Achats de mati\u00e8res premi\u00e8res et fournitures li\u00e9es": {
+ "6021-Dans la R\u00e9gion": {},
+ "6022-Hors R\u00e9gion": {},
+ "6023-Aux entit\u00e9s du groupe dans la R\u00e9gion": {},
+ "6024-Aux entit\u00e9s du groupe hors R\u00e9gion": {},
+ "6025-Frais sur achats": {},
+ "6029-Rabais, remises et ristournes obtenus (non ventil\u00e9s)": {}
+ },
+ "603-Variations des stocks de biens achet\u00e9s": {
+ "6031-Variations des stocks de marchandises": {},
+ "6032-Variations des stocks de mati\u00e8res premi\u00e8res et fournitures li\u00e9es": {},
+ "6033-Variations des stocks d\u2019autres approvisionnements": {}
+ },
+ "604-Achats stock\u00e9s de mati\u00e8res et fournitures consommables": {
+ "6041-Mati\u00e8res consommables": {},
+ "6042-Mati\u00e8res combustibles": {},
+ "6043-Produits d\u2019entretien": {},
+ "6044-Fournitures d\u2019atelier et d\u2019usine": {},
+ "6045-Frais sur achat": {},
+ "6046-Fournitures de magasin": {},
+ "6047-Fournitures de bureau": {},
+ "6049-Rabais, remises et ristournes obtenus (non ventil\u00e9s)": {}
+ },
+ "605-Autres achats": {
+ "6051-Fournitures non stockables Eau": {},
+ "6052-Fournitures non stockables \u00c9lectricit\u00e9": {},
+ "6053-Fournitures non stockables Autres \u00e9nergies": {},
+ "6054-Fournitures d\u2019entretien non stockables": {},
+ "6055-Fournitures de bureau non stockables": {},
+ "6056-Achats de petit mat\u00e9riel et outillage": {},
+ "6057-Achats d\u2019\u00e9tudes et prestations de services": {},
+ "6058-Achats de travaux, mat\u00e9riels et \u00e9quipements": {},
+ "6059-Rabais, remises et ristournes obtenus (non ventil\u00e9s)": {}
+ },
+ "608-Achats d\u2019emballages": {
+ "6081-Emballages perdus": {},
+ "6082-Emballages r\u00e9cup\u00e9rables non identifiables": {},
+ "6083-Emballages \u00e0 usage mixte": {},
+ "6085-Frais sur achats": {},
+ "6089-Rabais, remises et ristournes obtenus (non ventil\u00e9s)": {}
+ }
+ },
+ "61-Transports": {
+ "612-Transports sur ventes": {},
+ "613-Transports pour le compte de tiers": {},
+ "614-Transports du personnel": {},
+ "616-Transports de plis": {},
+ "618-Autres frais de transport": {
+ "6181-Voyages et d\u00e9placements": {},
+ "6182-Transports entre \u00e9tablissements ou chantiers": {},
+ "6183-Transports administratifs": {}
+ }
+ },
+ "62-Services ext\u00e9rieurs": {
+ "621-Sous-traitance g\u00e9n\u00e9rale": {},
+ "622-Locations, charges locatives": {
+ "6221-Locations de terrains": {},
+ "6222-Locations de b\u00e2timents": {},
+ "6223-Locations de mat\u00e9riels et outillages": {},
+ "6224-Malis sur emballages": {},
+ "6225-Locations d\u2019emballages": {},
+ "6226-Fermages et loyers du foncier": {},
+ "6228-Locations et charges locatives diverses": {}
+ },
+ "623-Redevances de location acquisition": {
+ "6232-Cr\u00e9dit-bail immobilier": {},
+ "6233-Cr\u00e9dit-bail mobilier": {},
+ "6234-Location-vente": {},
+ "6238-Autres contrats de location acquisition": {}
+ },
+ "624-Entretien, r\u00e9parations, remise en \u00e9tat et maintenance": {
+ "6241-Entretien et r\u00e9parations des biens immobiliers": {},
+ "6242-Entretien et r\u00e9parations des biens mobiliers": {},
+ "6243-Maintenance": {},
+ "6244-Charges de d\u00e9mant\u00e8lement et remise en \u00e9tat": {},
+ "6248-Autres entretiens et r\u00e9parations": {}
+ },
+ "625-Primes d\u2019assurance": {
+ "6251-Assurances multirisques": {},
+ "6252-Assurances mat\u00e9riel de transport": {},
+ "6253-Assurances risques d\u2019exploitation": {},
+ "6254-Assurances responsabilit\u00e9 du producteur": {},
+ "6255-Assurances insolvabilit\u00e9 clients": {},
+ "6257-Assurances transport sur ventes": {},
+ "6258-Autres primes d\u2019assurances": {}
+ },
+ "626-\u00c9tudes, recherches et documentation": {
+ "6261-\u00c9tudes et recherches": {},
+ "6265-Documentation g\u00e9n\u00e9rale": {},
+ "6266-Documentation technique": {}
+ },
+ "627-Publicit\u00e9, publications, relations publiques": {
+ "6271-Annonces, insertions": {},
+ "6272-Catalogues, imprim\u00e9s publicitaires": {},
+ "6273-\u00c9chantillons": {},
+ "6274-Foires et expositions": {},
+ "6275-Publications": {},
+ "6276-Cadeaux \u00e0 la client\u00e8le": {},
+ "6277-Frais de colloques, s\u00e9minaires, conf\u00e9rences": {},
+ "6278-Autres charges de publicit\u00e9 et relations publiques": {}
+ },
+ "628-Frais de t\u00e9l\u00e9communications": {
+ "6281-Frais de t\u00e9l\u00e9phone": {},
+ "6282-Frais de t\u00e9lex": {},
+ "6283-Frais de t\u00e9l\u00e9copie": {},
+ "6288-Autres frais de t\u00e9l\u00e9communications": {}
+ }
+ },
+ "63-Autres services ext\u00e9rieurs": {
+ "631-Frais bancaires": {
+ "6311-Frais sur titres (vente, garde)": {},
+ "6312-Frais sur effets": {},
+ "6313-Location de coffres": {},
+ "6314-Commissions d\u2019affacturage": {},
+ "6315-Commissions sur cartes de cr\u00e9dit": {},
+ "6316-Frais d\u2019\u00e9mission d\u2019emprunts": {},
+ "6317-Frais sur instruments monnaie \u00e9lectronique": {},
+ "6318-Autres frais bancaires": {}
+ },
+ "632-R\u00e9mun\u00e9rations d\u2019interm\u00e9diaires et de conseils": {
+ "6322-Commissions et courtages sur ventes": {},
+ "6324-Honoraires des professions r\u00e9glement\u00e9es": {},
+ "6325-Frais d\u2019actes et de contentieux": {},
+ "6326-R\u00e9mun\u00e9rations d\u2019affacturage": {},
+ "6327-R\u00e9mun\u00e9rations des autres prestataires de services": {},
+ "6328-Divers frais": {}
+ },
+ "633-Frais de formation du personnel": {},
+ "634-Redevances pour brevets, licences, logiciels, concessions et droits et valeurs similaires": {
+ "6342-Redevances pour brevets, licences": {},
+ "6343-Redevances pour logiciels": {},
+ "6344-Redevances pour marques": {},
+ "6345-Redevances pour sites internet": {},
+ "6346-Redevances pour concessions, droits et valeurs similaires": {}
+ },
+ "635-Cotisations": {
+ "6351-Cotisations": {},
+ "6358-Concours divers": {}
+ },
+ "637-R\u00e9mun\u00e9rations de personnel ext\u00e9rieur \u00e0 l\u2019entit\u00e9": {
+ "6371-Personnel int\u00e9rimaire": {},
+ "6372-Personnel d\u00e9tach\u00e9 ou pr\u00eat\u00e9 \u00e0 l\u2019entit\u00e9": {}
+ },
+ "638-Autres charges externes": {
+ "6381-Frais de recrutement du personnel": {},
+ "6382-Frais de d\u00e9m\u00e9nagement": {},
+ "6383-R\u00e9ceptions": {},
+ "6384-Missions": {},
+ "6385-Charges de copropri\u00e9t\u00e9": {}
+ }
+ },
+ "64-Imp\u00f4ts et taxes": {
+ "641-Imp\u00f4ts et taxes directs": {
+ "6411-Imp\u00f4ts fonciers et taxes annexes": {},
+ "6412-Patentes, licences et taxes annexes": {},
+ "6413-Taxes sur appointements et salaires": {},
+ "6414-Taxes d\u2019apprentissage": {},
+ "6415-Formation professionnelle continue": {},
+ "6418-Autres imp\u00f4ts et taxes directs": {}
+ },
+ "645-Imp\u00f4ts et taxes indirects": {},
+ "646-Droits d\u2019enregistrement": {
+ "6461-Droits de mutation": {},
+ "6462-Droits de timbre": {},
+ "6463-Taxes sur les v\u00e9hicules de soci\u00e9t\u00e9": {},
+ "6464-Vignettes": {},
+ "6468-Autres droits": {}
+ },
+ "647-P\u00e9nalit\u00e9s, amendes fiscales": {
+ "6471-P\u00e9nalit\u00e9s d\u2019assiette, imp\u00f4ts directs": {},
+ "6472-P\u00e9nalit\u00e9s d\u2019assiette, imp\u00f4ts indirects": {},
+ "6473-P\u00e9nalit\u00e9s de recouvrement, imp\u00f4ts directs": {},
+ "6474-P\u00e9nalit\u00e9s de recouvrement, imp\u00f4ts indirects": {},
+ "6478-Autres p\u00e9nalit\u00e9s et amendes fiscales": {}
+ },
+ "648-Autres imp\u00f4ts et taxes": {}
+ },
+ "65-Autres charges": {
+ "651-Pertes sur cr\u00e9ances clients et autres d\u00e9biteurs": {
+ "6511-Clients": {},
+ "6515-Autres d\u00e9biteurs": {}
+ },
+ "652-Quote-part de r\u00e9sultat sur op\u00e9rations faites en commun": {
+ "6521-Quote-part transf\u00e9r\u00e9e de b\u00e9n\u00e9fices (comptabilit\u00e9 du g\u00e9rant)": {},
+ "6525-Pertes imput\u00e9es par transfert (comptabilit\u00e9 des associ\u00e9s non g\u00e9rants)": {}
+ },
+ "654-Valeurs comptables des cessions courantes d\u2019immobilisations": {
+ "6541-Immobilisations incorporelles": {},
+ "6542-Immobilisations corporelles": {}
+ },
+ "656-Perte de change sur cr\u00e9ances et dettes commerciale": {},
+ "657-P\u00e9nalit\u00e9s et amendes p\u00e9nales": {},
+ "658-Charges diverses": {
+ "6581-Indemnit\u00e9s de fonction et autres r\u00e9mun\u00e9rations d\u2019administrateurs": {},
+ "6582-Dons": {},
+ "6583-M\u00e9c\u00e9nat": {},
+ "6588-Autres charges diverses": {}
+ },
+ "659-Charges pour d\u00e9pr\u00e9ciations et provisions pour risques \u00e0 court terme d\u2019exploitation": {
+ "6591-Sur risques \u00e0 court terme": {},
+ "6593-Sur stocks": {},
+ "6594-Sur cr\u00e9ances": {},
+ "6598-Autres charges pour d\u00e9pr\u00e9ciations et provisions pour risques \u00e0 court terme": {}
+ }
+ },
+ "66-Charges de personnel": {
+ "661-R\u00e9mun\u00e9rations directes vers\u00e9es au personnel national": {
+ "6611-Appointements salaires et commissions": {},
+ "6612-Primes et gratifications": {},
+ "6613-Cong\u00e9s pay\u00e9s": {},
+ "6614-Indemnit\u00e9s de pr\u00e9avis, de licenciement et de recherche d\u2019embauche": {},
+ "6615-Indemnit\u00e9s de maladie vers\u00e9es aux travailleurs": {},
+ "6616-Suppl\u00e9ment familial": {},
+ "6617-Avantages en nature": {},
+ "6618-Autres r\u00e9mun\u00e9rations directes": {}
+ },
+ "662-R\u00e9mun\u00e9rations directes vers\u00e9es au personnel non national": {
+ "6621-Appointements salaires et commissions": {},
+ "6622-Primes et gratifications": {},
+ "6623-Cong\u00e9s pay\u00e9s": {},
+ "6624-Indemnit\u00e9s de pr\u00e9avis, de licenciement et de recherche d\u2019embauche": {},
+ "6625-Indemnit\u00e9s de maladie vers\u00e9es aux travailleurs": {},
+ "6626-Suppl\u00e9ment familial": {},
+ "6627-Avantages en nature": {},
+ "6628-Autres r\u00e9mun\u00e9rations directes": {}
+ },
+ "663-Indemnit\u00e9s forfaitaires vers\u00e9es au personnel": {
+ "6631-Indemnit\u00e9s de logement": {},
+ "6632-Indemnit\u00e9s de repr\u00e9sentation": {},
+ "6633-Indemnit\u00e9s d\u2019expatriation": {},
+ "6634-Indemnit\u00e9s de transport": {},
+ "6638-Autres indemnit\u00e9s et avantages divers": {}
+ },
+ "664-Charges sociales": {
+ "6641-Charges sociales sur r\u00e9mun\u00e9ration du personnel national": {},
+ "6642-Charges sociales sur r\u00e9mun\u00e9ration du personnel non national": {}
+ },
+ "666-R\u00e9mun\u00e9rations et charges sociales de l\u2019exploitant individuel": {
+ "6661-R\u00e9mun\u00e9ration du travail de l\u2019exploitant": {},
+ "6662-Charges sociales": {}
+ },
+ "667-R\u00e9mun\u00e9ration transf\u00e9r\u00e9e de personnel ext\u00e9rieur": {
+ "6671-Personnel int\u00e9rimaire": {},
+ "6672-Personnel d\u00e9tach\u00e9 ou pr\u00eat\u00e9 \u00e0 l\u2019entit\u00e9": {}
+ },
+ "668-Autres charges sociales": {
+ "6681-Versements aux syndicats et comit\u00e9s d\u2019entreprise, d\u2019\u00e9tablissement": {},
+ "6682-Versements aux comit\u00e9s d\u2019hygi\u00e8ne et de s\u00e9curit\u00e9": {},
+ "6683-Versements et contributions aux autres \u0153uvres sociales": {},
+ "6684-M\u00e9decine du travail et pharmacie": {},
+ "6685-Assurances et organismes de sant\u00e9": {},
+ "6686-Assurances retraite et fonds de pension": {},
+ "6687-Majorations et p\u00e9nalit\u00e9s sociales": {},
+ "6688-Charges sociales diverses": {}
+ }
+ },
+ "67-Frais financiers et charges assimil\u00e9es": {
+ "671-Int\u00e9r\u00eats des emprunts": {
+ "6711-Emprunts obligataires": {},
+ "6712-Emprunts aupr\u00e8s des \u00e9tablissements de cr\u00e9dit": {},
+ "6713-Dettes li\u00e9es \u00e0 des participations": {},
+ "6714-Primes de remboursement des obligations": {}
+ },
+ "672-Int\u00e9r\u00eats dans loyers de location acquisition": {
+ "6722-Int\u00e9r\u00eats dans loyers de location acquisition / cr\u00e9dit-bail immobilier": {},
+ "6723-Int\u00e9r\u00eats dans loyers de location acquisition / cr\u00e9dit-bail mobilier": {},
+ "6724-Int\u00e9r\u00eats dans loyers de location acquisition / location-vente": {},
+ "6728-Int\u00e9r\u00eats dans loyers des autres locations acquisition": {}
+ },
+ "673-Escomptes accord\u00e9s": {},
+ "674-Autres int\u00e9r\u00eats": {
+ "6741-Avances re\u00e7ues et d\u00e9p\u00f4ts cr\u00e9diteurs": {},
+ "6742-Comptes courants bloqu\u00e9s": {},
+ "6743-Int\u00e9r\u00eats sur obligations cautionn\u00e9es": {},
+ "6744-Int\u00e9r\u00eats sur dettes commerciales": {},
+ "6745-Int\u00e9r\u00eats bancaires et sur op\u00e9rations de financement (escompte...)": {},
+ "6748-Int\u00e9r\u00eats sur dettes diverses": {}
+ },
+ "675-Escomptes des effets de commerce": {},
+ "676-Pertes de change financi\u00e8res": {},
+ "677-Pertes sur titres de placement": {
+ "6771-Pertes sur cessions de titres de placement": {},
+ "6772-Mali provenant d\u2019attribution gratuite d\u2019actions au personnel salari\u00e9 et aux dirigeants": {}
+ },
+ "678-Pertes et charges sur risques financiers": {
+ "6781-Sur rentes viag\u00e8res": {},
+ "6782-Sur op\u00e9rations financi\u00e8res": {},
+ "6784-Sur instruments de tr\u00e9sorerie": {}
+ },
+ "679-Charges pour d\u00e9pr\u00e9ciations et provisions pour risques \u00e0 court terme financi\u00e8res": {
+ "6791-Sur risques financiers": {},
+ "6795-Sur titres de placement": {},
+ "6798-Autres charges pour d\u00e9pr\u00e9ciations et provisions pour risques \u00e0 court terme financi\u00e8res": {}
+ }
+ },
+ "68-Dotations aux amortissements": {
+ "681-Dotations aux amortissements d\u2019exploitation": {
+ "6812-Dotations aux amortissements des immobilisations incorporelles": {},
+ "6813-Dotations aux amortissements des immobilisations corporelles": {}
+ }
+ },
+ "69-Dotations aux provisions et aux d\u00e9pr\u00e9ciations": {
+ "691-Dotations aux provisions et aux d\u00e9pr\u00e9ciations d\u2019exploitation": {
+ "6911-Dotations aux provisions pour risques et charges": {},
+ "6913-Dotations aux d\u00e9pr\u00e9ciations des immobilisations incorporelles": {},
+ "6914-Dotations aux d\u00e9pr\u00e9ciations des immobilisations corporelles": {}
+ },
+ "697-Dotations aux provisions et aux d\u00e9pr\u00e9ciations financi\u00e8res": {
+ "6971-Dotations aux provisions pour risques et charges": {},
+ "6972-Dotations aux d\u00e9pr\u00e9ciations des immobilisations financi\u00e8res": {}
+ }
+ },
+ "root_type": "Expense"
+ },
+ "7-Comptes de produits des activit\u00e9s ordinaires": {
+ "70-Ventes": {
+ "701-Ventes de marchandises": {
+ "7011-Dans la R\u00e9gion": {},
+ "7012-Hors R\u00e9gion": {},
+ "7013-Aux entit\u00e9s du groupe dans la R\u00e9gion": {},
+ "7014-Aux entit\u00e9s du groupe hors R\u00e9gion": {},
+ "7015-Sur internet": {},
+ "7019-Rabais, remises, ristournes accord\u00e9s (non ventil\u00e9s)": {}
+ },
+ "702-Ventes de produits finis": {
+ "7021-Dans la R\u00e9gion": {},
+ "7022-Hors R\u00e9gion": {},
+ "7023-Aux entit\u00e9s du groupe dans la R\u00e9gion": {},
+ "7024-Aux entit\u00e9s du groupe hors R\u00e9gion": {},
+ "7025-Sur internet": {},
+ "7029-Rabais, remises, ristournes accord\u00e9s (non ventil\u00e9s)": {}
+ },
+ "703-Ventes de produits interm\u00e9diaires": {
+ "7031-Dans la R\u00e9gion": {},
+ "7032-Hors R\u00e9gion": {},
+ "7033-Aux entit\u00e9s du groupe dans la R\u00e9gion": {},
+ "7034-Aux entit\u00e9s du groupe hors R\u00e9gion": {},
+ "7035-Sur internet": {},
+ "7039-Rabais, remises, ristournes accord\u00e9s (non ventil\u00e9s)": {}
+ },
+ "704-Ventes de produits r\u00e9siduels": {
+ "7041-Dans la R\u00e9gion": {},
+ "7042-Hors R\u00e9gion": {},
+ "7043-Aux entit\u00e9s du groupe dans la R\u00e9gion": {},
+ "7044-Aux entit\u00e9s du groupe hors R\u00e9gion": {},
+ "7045-Sur internet": {},
+ "7049-Rabais, remises, ristournes accord\u00e9s (non ventil\u00e9s)": {}
+ },
+ "705-Travaux factur\u00e9s": {
+ "7051-Dans la R\u00e9gion": {},
+ "7052-Hors R\u00e9gion": {},
+ "7053-Aux entit\u00e9s du groupe dans la R\u00e9gion": {},
+ "7054-Aux entit\u00e9s du groupe hors R\u00e9gion": {},
+ "7055-Sur internet": {},
+ "7059-Rabais, remises, ristournes accord\u00e9s (non ventil\u00e9s)": {}
+ },
+ "706-Services vendus": {
+ "7061-Dans la R\u00e9gion": {},
+ "7062-Hors R\u00e9gion": {},
+ "7063-Aux entit\u00e9s du groupe dans la R\u00e9gion": {},
+ "7064-Aux entit\u00e9s du groupe hors R\u00e9gion": {},
+ "7065-Sur internet": {},
+ "7069-Rabais, remises, ristournes accord\u00e9s (non ventil\u00e9s)": {}
+ },
+ "707-Produits accessoires": {
+ "7071-Ports, emballages perdus et autres frais factur\u00e9s": {},
+ "7072-Commissions et courtages": {},
+ "7073-Locations": {},
+ "7074-Bonis sur reprises et cessions d\u2019emballages": {},
+ "7075-Mise \u00e0 disposition de personnel": {},
+ "7076-Redevances pour brevets, logiciels, marques et droits similaires": {},
+ "7077-Services exploit\u00e9s dans l\u2019int\u00e9r\u00eat du personnel": {},
+ "7078-Autres produits accessoires": {}
+ }
+ },
+ "71-Subventions d\u2019exploitation": {
+ "711-Sur produits \u00e0 l\u2019exportation": {},
+ "712-Sur produits \u00e0 l\u2019importation": {},
+ "713-Sur produits de p\u00e9r\u00e9quation": {},
+ "714-Indemnit\u00e9s et subventions d\u2019exploitation (entit\u00e9 agricole)": {},
+ "718-Autres subventions d\u2019exploitation": {
+ "7181-Vers\u00e9es par l\u2019\u00c9tat et les collectivit\u00e9s publiques": {},
+ "7182-Vers\u00e9es par les organismes internationaux": {},
+ "7183-Vers\u00e9es par des tiers": {}
+ }
+ },
+ "72-Production immobilis\u00e9e": {
+ "721-Immobilisations incorporelles": {},
+ "722-Immobilisations corporelles": {
+ "7221-Immobilisations corporelles (hors actifs biologiques)": {},
+ "7222-Immobilisations corporelles (actifs biologiques)": {}
+ },
+ "724-Production auto-consomm\u00e9e": {},
+ "726-Immobilisations financi\u00e8res": {}
+ },
+ "73-Variations des stocks de biens et de services produits": {
+ "734-Variations des stocks de produits en cours": {
+ "7341-Produits en cours": {},
+ "7342-Travaux en cours": {}
+ },
+ "735-Variations des en-cours de services": {
+ "7351-\u00c9tudes en cours": {},
+ "7352-Prestations de services en cours": {}
+ },
+ "736-Variations des stocks de produits finis": {},
+ "737-Variations des stocks de produits interm\u00e9diaires et r\u00e9siduels": {
+ "7371-Produits interm\u00e9diaires": {},
+ "7372-Produits r\u00e9siduels": {}
+ }
+ },
+ "75-Autres produits": {
+ "751-Profits sur cr\u00e9ances clients et autres d\u00e9biteurs": {},
+ "752-Quote-part de r\u00e9sultat sur op\u00e9rations faites en commun": {
+ "7521-Quote-part transf\u00e9r\u00e9e de pertes (comptabilit\u00e9 du g\u00e9rant)": {},
+ "7525-B\u00e9n\u00e9fices attribu\u00e9s par transfert (comptabilit\u00e9 des associ\u00e9s non g\u00e9rants)": {}
+ },
+ "754-Produits des cessions courantes d\u2019immobilisations": {
+ "7541-Immobilisations incorporelles": {},
+ "7542-Immobilisations corporelles": {}
+ },
+ "756-Gains de change sur cr\u00e9ances et dettes commerciales": {},
+ "758-Produits divers": {
+ "7581-Indemnit\u00e9s de fonction et autres r\u00e9mun\u00e9rations d\u2019administrateurs": {},
+ "7582-Indemnit\u00e9s d\u2019assurances re\u00e7ues": {},
+ "7588-Autres produits divers": {}
+ },
+ "759-Reprises de charges pour d\u00e9pr\u00e9ciations et provisions pour risques \u00e0 court terme d\u2019exploitation": {
+ "7591-Sur risques \u00e0 court terme": {},
+ "7593-Sur stocks": {},
+ "7594-Sur cr\u00e9ances": {},
+ "7598-Sur autres charges pour d\u00e9pr\u00e9ciations et provisions pour risques \u00e0 court terme d\u2019exploitation": {}
+ }
+ },
+ "77-Revenus financiers et produits assimil\u00e9s": {
+ "771-Int\u00e9r\u00eats de pr\u00eats et cr\u00e9ances diverses": {
+ "7712-Int\u00e9r\u00eats de pr\u00eats": {},
+ "7713-Int\u00e9r\u00eats sur cr\u00e9ances diverses": {}
+ },
+ "772-Revenus de participations et autres titres immobilis\u00e9s": {
+ "7721-Revenus des titres de participation": {},
+ "7722-Revenus autres titres immobilis\u00e9s": {}
+ },
+ "773-Escomptes obtenus": {},
+ "774-Revenus de placement": {
+ "7745-Revenus des obligations": {},
+ "7746-Revenus des titres de placement": {}
+ },
+ "775-Int\u00e9r\u00eats dans loyers de location acquisition": {},
+ "776-Gains de change financiers": {},
+ "777-Gains sur cessions de titres de placement": {},
+ "778-Gains sur risques financiers": {
+ "7781-Sur rentes viag\u00e8res": {},
+ "7782-Sur op\u00e9rations financi\u00e8res": {},
+ "7784-Sur instruments de tr\u00e9sorerie": {}
+ },
+ "779-Reprises de charges pour d\u00e9pr\u00e9ciations et provisions \u00e0 court terme financi\u00e8res": {
+ "7791-Sur risques financiers": {},
+ "7795-Sur titres de placement": {},
+ "7798-Sur autres charges pour d\u00e9pr\u00e9ciations et provisions pour risques \u00e0 court terme financi\u00e8res": {}
+ }
+ },
+ "78-Transferts de charges": {
+ "781-Transferts de charges d\u2019exploitation": {},
+ "787-Transferts de charges financi\u00e8res": {}
+ },
+ "79-Reprises de provisions, de d\u00e9pr\u00e9ciations et autres": {
+ "791-Reprises de provisions et d\u00e9pr\u00e9ciations d\u2019exploitation": {
+ "7911-Pour risques et charges": {},
+ "7913-Des immobilisations incorporelles": {},
+ "7914-Des immobilisations corporelles": {}
+ },
+ "797-Reprises de provisions et d\u00e9pr\u00e9ciations financi\u00e8res": {
+ "7971-Pour risques et charges": {},
+ "7972-Des immobilisations financi\u00e8res": {}
+ },
+ "798-Reprises d\u2019amortissements": {},
+ "799-Reprises de subventions d\u2019investissement": {}
+ },
+ "root_type": "Income"
+ },
+ "8-Comptes des autres charges et des autres produits (CHARGES)": {
+ "81-Valeurs comptables des cessions d\u2019immobilisations": {
+ "811-Immobilisations incorporelles": {},
+ "812-Immobilisations corporelles": {},
+ "816-Immobilisations financi\u00e8res": {}
+ },
+ "83-Charges hors activit\u00e9s ordinaires": {
+ "831-Charges HAO constat\u00e9es": {},
+ "833-Charges li\u00e9es aux op\u00e9rations de restructuration": {},
+ "834-Pertes sur cr\u00e9ances HAO": {},
+ "835-Dons et lib\u00e9ralit\u00e9s accord\u00e9s": {},
+ "836-Abandons de cr\u00e9ances consentis": {},
+ "837-Charges li\u00e9es aux op\u00e9rations de liquidation": {},
+ "839-Charges pour d\u00e9pr\u00e9ciations et provisions pour risques \u00e0 court terme HAO": {}
+ },
+ "85-Dotations hors activit\u00e9s ordinaires": {
+ "851-Dotations aux provisions r\u00e9glement\u00e9es": {},
+ "852-Dotations aux amortissements HAO": {},
+ "853-Dotations aux d\u00e9pr\u00e9ciations HAO": {},
+ "854-Dotations aux provisions pour risques et charges HAO": {},
+ "858-Autres dotations HAO": {}
+ },
+ "87-Participation des travailleurs": {
+ "871-Participation l\u00e9gale aux b\u00e9n\u00e9fices": {},
+ "874-Participation contractuelle aux b\u00e9n\u00e9fices": {},
+ "878-Autres participations": {}
+ },
+ "89-Imp\u00f4ts sur le r\u00e9sultat": {
+ "891-Imp\u00f4ts sur les b\u00e9n\u00e9fices de l\u2019exercice": {
+ "8911-Activit\u00e9s exerc\u00e9es dans l\u2019\u00c9tat": {},
+ "8912-Activit\u00e9s exerc\u00e9es dans les autres \u00c9tats de la R\u00e9gion": {},
+ "8913-Activit\u00e9s exerc\u00e9es hors R\u00e9gion": {}
+ },
+ "892-Rappel d\u2019imp\u00f4ts sur r\u00e9sultats ant\u00e9rieurs": {},
+ "895-Imp\u00f4t minimum forfaitaire IMF": {},
+ "899-D\u00e9gr\u00e8vements et annulations d\u2019imp\u00f4ts sur r\u00e9sultats ant\u00e9rieurs": {
+ "8991-D\u00e9gr\u00e8vements": {},
+ "8994-Annulations pour pertes r\u00e9troactives": {}
+ }
+ },
+ "root_type": "Expense"
+ },
+ "8-Comptes des autres charges et des autres produits (PRODUITS)": {
+ "82-Produits des cessions d\u2019immobilisations": {
+ "821-Immobilisations incorporelles": {},
+ "822-Immobilisations corporelles": {},
+ "826-Immobilisations financi\u00e8res": {}
+ },
+ "84-Produits hors activit\u00e9s ordinaires": {
+ "841-Produits HAO constat\u00e9s": {},
+ "843-Produits li\u00e9s aux op\u00e9rations de restructuration": {},
+ "844-Indemnit\u00e9s et subventions HAO (entit\u00e9 agricole)": {},
+ "845-Dons et lib\u00e9ralit\u00e9s obtenus": {},
+ "846-Abandons de cr\u00e9ances obtenus": {},
+ "847-Produits li\u00e9s aux op\u00e9rations de liquidation": {},
+ "848-Transferts de charges HAO": {},
+ "849-Reprises de charges pour d\u00e9pr\u00e9ciations et provisions pour risques \u00e0 court terme HAO": {}
+ },
+ "86-Reprises de charges, provisions et d\u00e9pr\u00e9ciations HAO": {
+ "861-Reprises de provisions r\u00e9glement\u00e9es": {},
+ "862-Reprises d\u2019amortissements HAO": {},
+ "863-Reprises de d\u00e9pr\u00e9ciations HAO": {},
+ "864-Reprises de provisions pour risques et charges HAO": {},
+ "868-Autres reprises HAO": {}
+ },
+ "88-Subventions d\u2019\u00e9quilibre": {
+ "881-\u00c9tat": {},
+ "884-Collectivit\u00e9s publiques": {},
+ "886-Groupe": {},
+ "888-Autres": {}
+ },
+ "root_type": "Income"
+ }
+ }
+}
\ No newline at end of file
diff --git a/erpnext/accounts/doctype/account/chart_of_accounts/verified/cg_plan_comptable_avec_code.json b/erpnext/accounts/doctype/account/chart_of_accounts/verified/cg_plan_comptable_avec_code.json
new file mode 100644
index 00000000000..8abdaf2bfbf
--- /dev/null
+++ b/erpnext/accounts/doctype/account/chart_of_accounts/verified/cg_plan_comptable_avec_code.json
@@ -0,0 +1,4208 @@
+{
+ "country_code": "cg",
+ "name": "Syscohada - Plan Comptable avec code",
+ "tree": {
+ "Comptes de ressources durables": {
+ "Capital": {
+ "Capital social": {
+ "Capital souscrit, non appel\u00e9": {
+ "account_number": "1011"
+ },
+ "Capital souscrit, appel\u00e9, non vers\u00e9": {
+ "account_number": "1012"
+ },
+ "Capital souscrit, appel\u00e9, vers\u00e9, non amorti": {
+ "account_number": "1013"
+ },
+ "Capital souscrit, appel\u00e9, vers\u00e9, amorti": {
+ "account_number": "1014"
+ },
+ "Capital souscrit soumis \u00e0 des conditions particuli\u00e8res": {
+ "account_number": "1018"
+ },
+ "account_number": "101"
+ },
+ "Capital par dotation": {
+ "Dotation initiale": {
+ "account_number": "1021"
+ },
+ "Dotations compl\u00e9mentaires": {
+ "account_number": "1022"
+ },
+ "Autres dotations": {
+ "account_number": "1028"
+ },
+ "account_number": "102"
+ },
+ "Capital personnel": {
+ "account_number": "103"
+ },
+ "Compte de l\u2019exploitant": {
+ "Apports temporaires": {
+ "account_number": "1041"
+ },
+ "Op\u00e9rations courantes": {
+ "account_number": "1042"
+ },
+ "R\u00e9mun\u00e9rations, imp\u00f4ts et autres charges personnelles": {
+ "account_number": "1043"
+ },
+ "Pr\u00e9l\u00e8vements d\u2019autoconsommation": {
+ "account_number": "1047"
+ },
+ "Autres pr\u00e9l\u00e8vements": {
+ "account_number": "1048"
+ },
+ "account_number": "104"
+ },
+ "Primes li\u00e9es au capital social": {
+ "Primes d\u2019\u00e9mission": {
+ "account_number": "1051"
+ },
+ "Primes d\u2019apport": {
+ "account_number": "1052"
+ },
+ "Primes de fusion": {
+ "account_number": "1053"
+ },
+ "Primes de conversion": {
+ "account_number": "1054"
+ },
+ "Autres primes": {
+ "account_number": "1058"
+ },
+ "account_number": "105"
+ },
+ "\u00c9carts de r\u00e9\u00e9valuation": {
+ "\u00c9carts de r\u00e9\u00e9valuation l\u00e9gale": {
+ "account_number": "1061"
+ },
+ "\u00c9carts de r\u00e9\u00e9valuation libre": {
+ "account_number": "1062"
+ },
+ "account_number": "106"
+ },
+ "Apporteurs, capital souscrit, non appel\u00e9": {
+ "account_number": "109"
+ },
+ "account_number": "10"
+ },
+ "R\u00e9serves": {
+ "R\u00e9serve l\u00e9gale": {
+ "account_number": "111"
+ },
+ "R\u00e9serves statutaires ou contractuelles": {
+ "account_number": "112"
+ },
+ "R\u00e9serves r\u00e9glement\u00e9es": {
+ "R\u00e9serves de plus-values nettes \u00e0 long terme": {
+ "account_number": "1131"
+ },
+ "R\u00e9serves d\u2019attribution gratuite d\u2019actions au personnel salari\u00e9 et aux dirigeants": {
+ "account_number": "1132"
+ },
+ "R\u00e9serves cons\u00e9cutives \u00e0 l\u2019octroi de subventions d\u2019investissement": {
+ "account_number": "1133"
+ },
+ "R\u00e9serves des valeurs mobili\u00e8res donnant acc\u00e8s au capital": {
+ "account_number": "1134"
+ },
+ "Autres r\u00e9serves r\u00e9glement\u00e9es": {
+ "account_number": "1135"
+ },
+ "account_number": "113"
+ },
+ "Autres r\u00e9serves": {
+ "R\u00e9serves facultatives": {
+ "account_number": "1181"
+ },
+ "R\u00e9serves diverses": {
+ "account_number": "1188"
+ },
+ "account_number": "118"
+ },
+ "account_number": "11"
+ },
+ "Report \u00e0 nouveau": {
+ "Report \u00e0 nouveau cr\u00e9diteur": {
+ "account_number": "121"
+ },
+ "Report \u00e0 nouveau d\u00e9biteur": {
+ "Perte nette \u00e0 reporter": {
+ "account_number": "1291"
+ },
+ "Perte Amortissements r\u00e9put\u00e9s diff\u00e9r\u00e9s": {
+ "account_number": "1292"
+ },
+ "account_number": "129"
+ },
+ "account_number": "12"
+ },
+ "R\u00e9sultat net de l\u2019exercice": {
+ "R\u00e9sultat en instance d\u2019affectation": {
+ "R\u00e9sultat en instance d\u2019affectation : b\u00e9n\u00e9fice": {
+ "account_number": "1301"
+ },
+ "R\u00e9sultat en instance d\u2019affectation : perte": {
+ "account_number": "1309"
+ },
+ "account_number": "130"
+ },
+ "R\u00e9sultat net : b\u00e9n\u00e9fice": {
+ "account_number": "131"
+ },
+ "Marge commerciale (MC)": {
+ "account_number": "132"
+ },
+ "Valeur ajout\u00e9e (VA)": {
+ "account_number": "133"
+ },
+ "Exc\u00e9dent brut d\u2019exploitation (EBE)": {
+ "account_number": "134"
+ },
+ "R\u00e9sultat d\u2019exploitation (RE)": {
+ "account_number": "135"
+ },
+ "R\u00e9sultat financier (RF)": {
+ "account_number": "136"
+ },
+ "R\u00e9sultat des activit\u00e9s ordinaires (RAO)": {
+ "account_number": "137"
+ },
+ "R\u00e9sultat hors activit\u00e9s ordinaires (RHAO)": {
+ "R\u00e9sultat de fusion": {
+ "account_number": "1381"
+ },
+ "R\u00e9sultat d\u2019apport partiel d\u2019actif": {
+ "account_number": "1382"
+ },
+ "R\u00e9sultat de scission": {
+ "account_number": "1383"
+ },
+ "R\u00e9sultat de liquidation": {
+ "account_number": "1384"
+ },
+ "account_number": "138"
+ },
+ "R\u00e9sultat net : perte": {
+ "account_number": "139"
+ },
+ "account_number": "13"
+ },
+ "Subventions d\u2019investissement": {
+ "Subventions d\u2019\u00e9quipement": {
+ "\u00c9tat": {
+ "account_number": "1411"
+ },
+ "R\u00e9gions": {
+ "account_number": "1412"
+ },
+ "D\u00e9partements": {
+ "account_number": "1413"
+ },
+ "Communes et collectivit\u00e9s publiques d\u00e9centralis\u00e9es": {
+ "account_number": "1414"
+ },
+ "Entit\u00e9s publiques ou mixtes": {
+ "account_number": "1415"
+ },
+ "Entit\u00e9s et organismes priv\u00e9s": {
+ "account_number": "1416"
+ },
+ "Organismes internationaux": {
+ "account_number": "1417"
+ },
+ "Autres": {
+ "account_number": "1418"
+ },
+ "account_number": "141"
+ },
+ "Autres subventions d\u2019investissement": {
+ "account_number": "148"
+ },
+ "account_number": "14"
+ },
+ "Provisions r\u00e9glement\u00e9es et fonds assimil\u00e9s": {
+ "Amortissements d\u00e9rogatoires": {
+ "account_number": "151"
+ },
+ "Plus-values de cession \u00e0 r\u00e9investir": {
+ "account_number": "152"
+ },
+ "Fonds r\u00e9glement\u00e9s": {
+ "Fonds National": {
+ "account_number": "1531"
+ },
+ "Pr\u00e9l\u00e8vement pour le Budget": {
+ "account_number": "1532"
+ },
+ "account_number": "153"
+ },
+ "Provisions sp\u00e9ciales de r\u00e9\u00e9valuation": {
+ "account_number": "154"
+ },
+ "Provisions r\u00e9glement\u00e9es relatives aux immobilisations": {
+ "Reconstitution des gisements miniers et p\u00e9troliers": {
+ "account_number": "1551"
+ },
+ "account_number": "155"
+ },
+ "Provisions r\u00e9glement\u00e9es relatives aux stocks": {
+ "Hausse de prix": {
+ "account_number": "1561"
+ },
+ "Fluctuation des cours": {
+ "account_number": "1562"
+ },
+ "account_number": "156"
+ },
+ "Provisions pour investissement": {
+ "account_number": "157"
+ },
+ "Autres provisions et fonds r\u00e9glement\u00e9s": {
+ "account_number": "158"
+ },
+ "account_number": "15"
+ },
+ "Emprunts et dettes assimil\u00e9es": {
+ "Emprunts obligataires": {
+ "Emprunts obligataires ordinaires": {
+ "account_number": "1611"
+ },
+ "Emprunts obligataires convertibles en actions": {
+ "account_number": "1612"
+ },
+ "Emprunts obligataires remboursables en actions": {
+ "account_number": "1613"
+ },
+ "Autres emprunts obligataires": {
+ "account_number": "1618"
+ },
+ "account_number": "161"
+ },
+ "Emprunts et dettes aupr\u00e8s des \u00e9tablissements de cr\u00e9dit": {
+ "account_number": "162"
+ },
+ "Avances re\u00e7ues de l\u2019\u00c9tat": {
+ "account_number": "163"
+ },
+ "Avances re\u00e7ues et comptes courants bloqu\u00e9s": {
+ "account_number": "164"
+ },
+ "D\u00e9p\u00f4ts et cautionnements re\u00e7us": {
+ "D\u00e9p\u00f4ts": {
+ "account_number": "1651"
+ },
+ "Cautionnements": {
+ "account_number": "1652"
+ },
+ "account_number": "165"
+ },
+ "Int\u00e9r\u00eats courus": {
+ "Sur emprunts obligataires": {
+ "account_number": "1661"
+ },
+ "Sur emprunts et dettes aupr\u00e8s des \u00e9tablissements de cr\u00e9dit": {
+ "account_number": "1662"
+ },
+ "Sur avances re\u00e7ues de l\u2019\u00c9tat": {
+ "account_number": "1663"
+ },
+ "Sur avances re\u00e7ues et comptes courants bloqu\u00e9s": {
+ "account_number": "1664"
+ },
+ "Sur d\u00e9p\u00f4ts et cautionnements re\u00e7us": {
+ "account_number": "1665"
+ },
+ "Sur avances assorties de conditions particuli\u00e8res": {
+ "account_number": "1667"
+ },
+ "Sur autres emprunts et dettes": {
+ "account_number": "1668"
+ },
+ "account_number": "166"
+ },
+ "Avances assorties de conditions particuli\u00e8res": {
+ "Avances bloqu\u00e9es pour augmentation du capital": {
+ "account_number": "1671"
+ },
+ "Avances conditionn\u00e9es par l\u2019\u00c9tat": {
+ "account_number": "1672"
+ },
+ "Avances conditionn\u00e9es par les autres organismes africains": {
+ "account_number": "1673"
+ },
+ "Avances conditionn\u00e9es par les organismes internationaux": {
+ "account_number": "1674"
+ },
+ "account_number": "167"
+ },
+ "Autres emprunts et dettes": {
+ "Rentes viag\u00e8res capitalis\u00e9es": {
+ "account_number": "1681"
+ },
+ "Billets de fonds": {
+ "account_number": "1682"
+ },
+ "Dettes cons\u00e9cutives \u00e0 des titres emprunt\u00e9s": {
+ "account_number": "1683"
+ },
+ "Emprunts participatifs": {
+ "account_number": "1684"
+ },
+ "Participation des travailleurs aux b\u00e9n\u00e9fices": {
+ "account_number": "1685"
+ },
+ "Emprunts et dettes contract\u00e9s aupr\u00e8s des autres tiers": {
+ "account_number": "1686"
+ },
+ "account_number": "168"
+ },
+ "account_number": "16"
+ },
+ "Dettes de location acquisition": {
+ "Dettes de location acquisition / cr\u00e9dit bail immobilier": {
+ "account_number": "172"
+ },
+ "Dettes de location acquisition / cr\u00e9dit bail mobilier": {
+ "account_number": "173"
+ },
+ "Dettes de location acquisition / location de vente": {
+ "account_number": "174"
+ },
+ "Int\u00e9r\u00eats courus": {
+ "Sur dettes de location acquisition / cr\u00e9dit-bail immobilier": {
+ "account_number": "1762"
+ },
+ "Sur dettes de location acquisition / cr\u00e9dit-bail mobilier": {
+ "account_number": "1763"
+ },
+ "Sur dettes de location acquisition / location-vente": {
+ "account_number": "1764"
+ },
+ "Sur autres dettes de location acquisition": {
+ "account_number": "1768"
+ },
+ "account_number": "176"
+ },
+ "Autres dettes de location acquisition": {
+ "account_number": "178"
+ },
+ "account_number": "17"
+ },
+ "Dettes li\u00e9es \u00e0 des participations et comptes de liaison des \u00e9tablissements et soci\u00e9t\u00e9s en participation": {
+ "Dettes li\u00e9es \u00e0 des participations": {
+ "Dettes li\u00e9es \u00e0 des participations (groupe)": {
+ "account_number": "1811"
+ },
+ "Dettes li\u00e9es \u00e0 des participations (hors groupe)": {
+ "account_number": "1812"
+ },
+ "account_number": "181"
+ },
+ "Dettes li\u00e9es \u00e0 des soci\u00e9t\u00e9s en participation": {
+ "account_number": "182"
+ },
+ "Int\u00e9r\u00eats courus sur dettes li\u00e9es \u00e0 des participations": {
+ "account_number": "183"
+ },
+ "Comptes permanents bloqu\u00e9s des \u00e9tablissements et succursales": {
+ "account_number": "184"
+ },
+ "Comptes permanents non bloqu\u00e9s des \u00e9tablissements et succursales": {
+ "account_number": "185"
+ },
+ "Comptes de liaison charges": {
+ "account_number": "186"
+ },
+ "Comptes de liaison produits": {
+ "account_number": "187"
+ },
+ "Comptes de liaison des soci\u00e9t\u00e9s en participation": {
+ "account_number": "188"
+ },
+ "account_number": "18"
+ },
+ "Provisions pour risques et charges": {
+ "Provisions pour litiges": {
+ "account_number": "191"
+ },
+ "Provisions pour garanties donn\u00e9es aux clients": {
+ "account_number": "192"
+ },
+ "Provisions pour pertes sur march\u00e9s \u00e0 ach\u00e8vement futur": {
+ "account_number": "193"
+ },
+ "Provisions pour pertes de change": {
+ "account_number": "194"
+ },
+ "Provisions pour imp\u00f4ts": {
+ "account_number": "195"
+ },
+ "Provisions pour pensions et obligations similaires": {
+ "Provisions pour pensions et obligations similaires engagement de retraite": {
+ "account_number": "1961"
+ },
+ "Actif du r\u00e9gime de retraite": {
+ "account_number": "1962"
+ },
+ "account_number": "196"
+ },
+ "Provisions pour restructuration": {
+ "account_number": "197"
+ },
+ "Autres provisions pour risques et charges": {
+ "Provisions pour amendes et p\u00e9nalit\u00e9s": {
+ "account_number": "1981"
+ },
+ "Provisions pour propre assureur": {
+ "account_number": "1983"
+ },
+ "Provisions pour d\u00e9mant\u00e8lement et remise en \u00e9tat": {
+ "account_number": "1984"
+ },
+ "Provisions pour droits \u00e0 r\u00e9duction ou avantage en nature (ch\u00e8ques cadeau, cartes de fid\u00e9lit\u00e9...)": {
+ "account_number": "1985"
+ },
+ "Provisions pour divers risques et charges": {
+ "account_number": "1988"
+ },
+ "account_number": "198"
+ },
+ "account_number": "19"
+ },
+ "root_type": "Equity",
+ "account_number": "1"
+ },
+ "Comptes d\u2019actif immobilis\u00e9": {
+ "Immobilisations incorporelles": {
+ "account_type": "Fixed Asset",
+ "Frais de d\u00e9veloppement": {
+ "account_type": "Fixed Asset",
+ "account_number": "211"
+ },
+ "Brevets, licences, concessions et droits similaires": {
+ "account_type": "Fixed Asset",
+ "Brevets": {
+ "account_type": "Fixed Asset",
+ "account_number": "2121"
+ },
+ "Licences": {
+ "account_type": "Fixed Asset",
+ "account_number": "2122"
+ },
+ "Concessions de service public": {
+ "account_type": "Fixed Asset",
+ "account_number": "2123"
+ },
+ "Autres concessions et droits similaires": {
+ "account_type": "Fixed Asset",
+ "account_number": "2128"
+ },
+ "account_number": "212"
+ },
+ "Logiciels et sites internet": {
+ "account_type": "Fixed Asset",
+ "Logiciels": {
+ "account_type": "Fixed Asset",
+ "account_number": "2131"
+ },
+ "Sites internet": {
+ "account_type": "Fixed Asset",
+ "account_number": "2132"
+ },
+ "account_number": "213"
+ },
+ "Marques": {
+ "account_type": "Fixed Asset",
+ "account_number": "214"
+ },
+ "Fonds commercial": {
+ "account_type": "Fixed Asset",
+ "account_number": "215"
+ },
+ "Droit au bail": {
+ "account_type": "Fixed Asset",
+ "account_number": "216"
+ },
+ "Investissements de cr\u00e9ation": {
+ "account_type": "Fixed Asset",
+ "account_number": "217"
+ },
+ "Autres droits et valeurs incorporels": {
+ "account_type": "Fixed Asset",
+ "Frais de prospection et d\u2019\u00e9valuation de ressources min\u00e9rales": {
+ "account_type": "Fixed Asset",
+ "account_number": "2181"
+ },
+ "Co\u00fbts d\u2019obtention du contrat": {
+ "account_type": "Fixed Asset",
+ "account_number": "2182"
+ },
+ "Fichiers clients, notices, titres de journaux et magazines": {
+ "account_type": "Fixed Asset",
+ "account_number": "2183"
+ },
+ "Co\u00fbts des franchises": {
+ "account_type": "Fixed Asset",
+ "account_number": "2184"
+ },
+ "Divers droits et valeurs incorporelles": {
+ "account_type": "Fixed Asset",
+ "account_number": "2188"
+ },
+ "account_number": "218"
+ },
+ "Immobilisations incorporelles en cours": {
+ "account_type": "Fixed Asset",
+ "Frais de d\u00e9veloppement": {
+ "account_type": "Fixed Asset",
+ "account_number": "2191"
+ },
+ "Logiciels et internet": {
+ "account_type": "Fixed Asset",
+ "account_number": "2193"
+ },
+ "Autres droits et valeurs incorporels": {
+ "account_type": "Fixed Asset",
+ "account_number": "2198"
+ },
+ "account_number": "219"
+ },
+ "account_number": "21"
+ },
+ "Terrains": {
+ "account_type": "Fixed Asset",
+ "Terrains agricoles et forestiers": {
+ "account_type": "Fixed Asset",
+ "Terrains d\u2019exploitation agricole": {
+ "account_type": "Fixed Asset",
+ "account_number": "2211"
+ },
+ "Terrains d\u2019exploitation foresti\u00e8re": {
+ "account_type": "Fixed Asset",
+ "account_number": "2212"
+ },
+ "Autres terrains": {
+ "account_type": "Fixed Asset",
+ "account_number": "2218"
+ },
+ "account_number": "221"
+ },
+ "Terrains nus": {
+ "account_type": "Fixed Asset",
+ "Terrains \u00e0 b\u00e2tir": {
+ "account_type": "Fixed Asset",
+ "account_number": "2221"
+ },
+ "Autres terrains nus": {
+ "account_type": "Fixed Asset",
+ "account_number": "2228"
+ },
+ "account_number": "222"
+ },
+ "Terrains b\u00e2tis": {
+ "account_type": "Fixed Asset",
+ "Pour b\u00e2timents industriels et agricoles": {
+ "account_type": "Fixed Asset",
+ "account_number": "2231"
+ },
+ "Pour b\u00e2timents administratifs et commerciaux": {
+ "account_type": "Fixed Asset",
+ "account_number": "2232"
+ },
+ "Pour b\u00e2timents affect\u00e9s aux autres op\u00e9rations professionnelles": {
+ "account_type": "Fixed Asset",
+ "account_number": "2234"
+ },
+ "Pour b\u00e2timents affect\u00e9s aux autres op\u00e9rations non professionnelles": {
+ "account_type": "Fixed Asset",
+ "account_number": "2235"
+ },
+ "Autres terrains b\u00e2tis": {
+ "account_type": "Fixed Asset",
+ "account_number": "2238"
+ },
+ "account_number": "223"
+ },
+ "Travaux de mise en valeur des terrains": {
+ "account_type": "Fixed Asset",
+ "Plantation d\u2019arbres et d\u2019arbustes": {
+ "account_type": "Fixed Asset",
+ "account_number": "2241"
+ },
+ "Am\u00e9liorations du fonds": {
+ "account_type": "Fixed Asset",
+ "account_number": "2245"
+ },
+ "Autres travaux": {
+ "account_type": "Fixed Asset",
+ "account_number": "2248"
+ },
+ "account_number": "224"
+ },
+ "Terrains de carri\u00e8res tr\u00e9fonds": {
+ "account_type": "Fixed Asset",
+ "Carri\u00e8res": {
+ "account_type": "Fixed Asset",
+ "account_number": "2251"
+ },
+ "account_number": "225"
+ },
+ "Terrains am\u00e9nag\u00e9s": {
+ "account_type": "Fixed Asset",
+ "Parkings": {
+ "account_type": "Fixed Asset",
+ "account_number": "2261"
+ },
+ "account_number": "226"
+ },
+ "Terrains mis en concession": {
+ "account_type": "Fixed Asset",
+ "account_number": "227"
+ },
+ "Autres terrains": {
+ "account_type": "Fixed Asset",
+ "Terrains immeubles de placement": {
+ "account_type": "Fixed Asset",
+ "account_number": "2281"
+ },
+ "Terrains des logements affect\u00e9s au personnel": {
+ "account_type": "Fixed Asset",
+ "account_number": "2285"
+ },
+ "Terrains de location acquisition": {
+ "account_type": "Fixed Asset",
+ "account_number": "2286"
+ },
+ "Divers terrains": {
+ "account_type": "Fixed Asset",
+ "account_number": "2288"
+ },
+ "account_number": "228"
+ },
+ "Am\u00e9nagements de terrains en cours": {
+ "account_type": "Fixed Asset",
+ "Terrains agricoles et forestiers": {
+ "account_type": "Fixed Asset",
+ "account_number": "2291"
+ },
+ "Terrains nus": {
+ "account_type": "Fixed Asset",
+ "account_number": "2292"
+ },
+ "Terrains de carri\u00e8res tr\u00e9fonds": {
+ "account_type": "Fixed Asset",
+ "account_number": "2295"
+ },
+ "Autres terrains": {
+ "account_type": "Fixed Asset",
+ "account_number": "2298"
+ },
+ "account_number": "229"
+ },
+ "account_number": "22"
+ },
+ "B\u00e2timents, installations techniques et agencements": {
+ "B\u00e2timents industriels, agricoles, administratifs et commerciaux sur sol propre": {
+ "B\u00e2timents industriels": {
+ "account_number": "2311"
+ },
+ "B\u00e2timents agricoles": {
+ "account_number": "2312"
+ },
+ "B\u00e2timents administratifs et commerciaux": {
+ "account_number": "2313"
+ },
+ "B\u00e2timents affect\u00e9s au logement du personnel": {
+ "account_number": "2314"
+ },
+ "B\u00e2timents immeubles de placement": {
+ "account_number": "2315"
+ },
+ "B\u00e2timents de location acquisition": {
+ "account_number": "2316"
+ },
+ "account_number": "231"
+ },
+ "B\u00e2timents industriels, agricoles, administratifs et commerciaux sur sol d\u2019autrui": {
+ "B\u00e2timents industriels": {
+ "account_number": "2321"
+ },
+ "B\u00e2timents agricoles": {
+ "account_number": "2322"
+ },
+ "B\u00e2timents administratifs et commerciaux": {
+ "account_number": "2323"
+ },
+ "B\u00e2timents affect\u00e9s au logement du personnel": {
+ "account_number": "2324"
+ },
+ "B\u00e2timents immeubles de placement": {
+ "account_number": "2325"
+ },
+ "B\u00e2timents de location acquisition": {
+ "account_number": "2326"
+ },
+ "account_number": "232"
+ },
+ "Ouvrages d\u2019infrastructure": {
+ "Voies de terre": {
+ "account_number": "2331"
+ },
+ "Voies de fer": {
+ "account_number": "2332"
+ },
+ "Voies d\u2019eau": {
+ "account_number": "2333"
+ },
+ "Barrages, Digues": {
+ "account_number": "2334"
+ },
+ "Pistes d\u2019a\u00e9rodrome": {
+ "account_number": "2335"
+ },
+ "Autres ouvrages d\u2019infrastructures": {
+ "account_number": "2338"
+ },
+ "account_number": "233"
+ },
+ "Am\u00e9nagements, agencements et installations techniques": {
+ "Installations complexes sp\u00e9cialis\u00e9es sur sol propre": {
+ "account_number": "2341"
+ },
+ "Installations complexes sp\u00e9cialis\u00e9es sur sol d\u2019autrui": {
+ "account_number": "2342"
+ },
+ "Installations \u00e0 caract\u00e8re sp\u00e9cifique sur sol propre": {
+ "account_number": "2343"
+ },
+ "Installations \u00e0 caract\u00e8re sp\u00e9cifique sur sol d\u2019autrui": {
+ "account_number": "2344"
+ },
+ "Am\u00e9nagements et agencements des b\u00e2timents": {
+ "account_number": "2345"
+ },
+ "account_number": "234"
+ },
+ "Am\u00e9nagements de bureaux": {
+ "Installations g\u00e9n\u00e9rales": {
+ "account_number": "2351"
+ },
+ "Autres am\u00e9nagements de bureaux": {
+ "account_number": "2358"
+ },
+ "account_number": "235"
+ },
+ "B\u00e2timents industriels, agricoles et commerciaux mis en concession": {
+ "account_number": "237"
+ },
+ "Autres installations et agencements": {
+ "account_number": "238"
+ },
+ "B\u00e2timents am\u00e9nagements, agencements et installations en cours": {
+ "B\u00e2timents en cours": {
+ "account_number": "2391"
+ },
+ "Installations en cours": {
+ "account_number": "2392"
+ },
+ "Ouvrages d\u2019infrastructure en cours": {
+ "account_number": "2393"
+ },
+ "Am\u00e9nagements et agencements et installations techniques en cours": {
+ "account_number": "2394"
+ },
+ "Am\u00e9nagements de bureaux en cours": {
+ "account_number": "2395"
+ },
+ "Autres installations et agencements en cours": {
+ "account_number": "2398"
+ },
+ "account_number": "239"
+ },
+ "account_number": "23"
+ },
+ "Mat\u00e9riel, mobilier et actifs biologiques": {
+ "Mat\u00e9riel et outillage industriel et commercial": {
+ "Mat\u00e9riel industriel": {
+ "account_number": "2411"
+ },
+ "Outillage industriel": {
+ "account_number": "2412"
+ },
+ "Mat\u00e9riel commercial": {
+ "account_number": "2413"
+ },
+ "Outillage commercial": {
+ "account_number": "2414"
+ },
+ "Mat\u00e9riel & outillage industriel et commercial de location-acquisition": {
+ "account_number": "2416"
+ },
+ "account_number": "241"
+ },
+ "Mat\u00e9riel et outillage agricole": {
+ "Mat\u00e9riel agricole": {
+ "account_number": "2421"
+ },
+ "Outillage agricole": {
+ "account_number": "2422"
+ },
+ "Mat\u00e9riel & outillage agricole de location-acquisition": {
+ "account_number": "2426"
+ },
+ "account_number": "242"
+ },
+ "Mat\u00e9riel d\u2019emballage r\u00e9cup\u00e9rable et identifiable": {
+ "account_number": "243"
+ },
+ "Mat\u00e9riel et mobilier": {
+ "Mat\u00e9riel de bureau": {
+ "account_number": "2441"
+ },
+ "Mat\u00e9riel informatique": {
+ "account_number": "2442"
+ },
+ "Mat\u00e9riel bureautique": {
+ "account_number": "2443"
+ },
+ "Mobilier de bureau": {
+ "account_number": "2444"
+ },
+ "Mat\u00e9riel et mobilier immeubles de placement": {
+ "account_number": "2445"
+ },
+ "Mat\u00e9riel et mobilier de location acquisition": {
+ "account_number": "2446"
+ },
+ "Mat\u00e9riel et mobilier des logements du personnel": {
+ "account_number": "2447"
+ },
+ "account_number": "244"
+ },
+ "Mat\u00e9riel de transport": {
+ "Mat\u00e9riel automobile": {
+ "account_number": "2451"
+ },
+ "Mat\u00e9riel ferroviaire": {
+ "account_number": "2452"
+ },
+ "Mat\u00e9riel fluvial, lagunaire": {
+ "account_number": "2453"
+ },
+ "Mat\u00e9riel naval": {
+ "account_number": "2454"
+ },
+ "Mat\u00e9riel a\u00e9rien": {
+ "account_number": "2455"
+ },
+ "Mat\u00e9riel de transport de location-acquisition": {
+ "account_number": "2456"
+ },
+ "Mat\u00e9riel hippomobile": {
+ "account_number": "2457"
+ },
+ "Autres mat\u00e9riels de transport": {
+ "account_number": "2458"
+ },
+ "account_number": "245"
+ },
+ "Actifs biologiques": {
+ "Cheptel, animaux de trait": {
+ "account_number": "2461"
+ },
+ "Cheptel, animaux reproducteurs": {
+ "account_number": "2462"
+ },
+ "Animaux de garde": {
+ "account_number": "2463"
+ },
+ "Plantations agricoles": {
+ "account_number": "2465"
+ },
+ "Autres actifs biologiques": {
+ "account_number": "2468"
+ },
+ "account_number": "246"
+ },
+ "Agencements, am\u00e9nagements du mat\u00e9riel et actifs biologiques": {
+ "Agencements et am\u00e9nagements du mat\u00e9riel": {
+ "account_number": "2471"
+ },
+ "Agencements et am\u00e9nagements des actifs biologiques": {
+ "account_number": "2472"
+ },
+ "Autres agencements, am\u00e9nagements du mat\u00e9riel et actifs biologiques": {
+ "account_number": "2478"
+ },
+ "account_number": "247"
+ },
+ "Autres mat\u00e9riels et mobiliers": {
+ "Collections et \u0153uvres d\u2019art": {
+ "account_number": "2481"
+ },
+ "Divers mat\u00e9riels mobiliers": {
+ "account_number": "2488"
+ },
+ "account_number": "248"
+ },
+ "Mat\u00e9riels et actifs biologiques en cours": {
+ "Mat\u00e9riel et outillage industriel et commercial": {
+ "account_number": "2491"
+ },
+ "Mat\u00e9riel et outillage agricole": {
+ "account_number": "2492"
+ },
+ "Mat\u00e9riel d\u2019emballage r\u00e9cup\u00e9rable et identifiable": {
+ "account_number": "2493"
+ },
+ "Mat\u00e9riel et mobilier de bureau": {
+ "account_number": "2494"
+ },
+ "Mat\u00e9riel de transport": {
+ "account_number": "2495"
+ },
+ "Actifs biologiques": {
+ "account_number": "2496"
+ },
+ "Agencements am\u00e9nagements du mat\u00e9riel et actifs biologiques": {
+ "account_number": "2497"
+ },
+ "Autres mat\u00e9riels et actifs biologiques en cours": {
+ "account_number": "2498"
+ },
+ "account_number": "249"
+ },
+ "account_number": "24"
+ },
+ "Avances et acomptes vers\u00e9s sur immobilisations": {
+ "Avances et acomptes vers\u00e9s sur immobilisations incorporelles": {
+ "account_number": "251"
+ },
+ "Avances et acomptes vers\u00e9s sur immobilisations corporelles": {
+ "account_number": "252"
+ },
+ "account_number": "25"
+ },
+ "Titres de participation": {
+ "Titres de participation dans des soci\u00e9t\u00e9s sous contr\u00f4le exclusif": {
+ "account_number": "261"
+ },
+ "Titres de participation dans des soci\u00e9t\u00e9s sous contr\u00f4le conjoint": {
+ "account_number": "262"
+ },
+ "Titres de participation dans des soci\u00e9t\u00e9s conf\u00e9rant une influence notable": {
+ "account_number": "263"
+ },
+ "Participations dans des organismes professionnels": {
+ "account_number": "265"
+ },
+ "Parts dans des groupements d\u2019int\u00e9r\u00eat \u00e9conomique (GIE)": {
+ "account_number": "266"
+ },
+ "Autres titres de participation": {
+ "account_number": "268"
+ },
+ "account_number": "26"
+ },
+ "Autres immobilisations financi\u00e8res": {
+ "Pr\u00eats et cr\u00e9ances": {
+ "Pr\u00eats participatifs": {
+ "account_number": "2711"
+ },
+ "Pr\u00eats aux associ\u00e9s": {
+ "account_number": "2712"
+ },
+ "Billets de fonds": {
+ "account_number": "2713"
+ },
+ "Titres pr\u00eat\u00e9s": {
+ "account_number": "2714"
+ },
+ "Autres pr\u00eats et cr\u00e9ances": {
+ "account_number": "2718"
+ },
+ "account_number": "271"
+ },
+ "Pr\u00eats au personnel": {
+ "Pr\u00eats immobiliers": {
+ "account_number": "2721"
+ },
+ "Pr\u00eats mobiliers et d\u2019installation": {
+ "account_number": "2722"
+ },
+ "Autres pr\u00eats au personnel": {
+ "account_number": "2728"
+ },
+ "account_number": "272"
+ },
+ "Cr\u00e9ances sur l\u2019\u00c9tat": {
+ "Retenues de garantie": {
+ "account_number": "2731"
+ },
+ "Fonds r\u00e9glement\u00e9": {
+ "account_number": "2733"
+ },
+ "Cr\u00e9ances sur le conc\u00e9dant": {
+ "account_number": "2734"
+ },
+ "Autres cr\u00e9ances sur l\u2019\u00c9tat": {
+ "account_number": "2738"
+ },
+ "account_number": "273"
+ },
+ "Titres immobilis\u00e9s": {
+ "Titres immobilis\u00e9s de l\u2019activit\u00e9 de portefeuille (TIAP)": {
+ "account_number": "2741"
+ },
+ "Titres participatifs": {
+ "account_number": "2742"
+ },
+ "Certificats d\u2019investissement": {
+ "account_number": "2743"
+ },
+ "Parts de fonds commun de placement (FCP)": {
+ "account_number": "2744"
+ },
+ "Obligations": {
+ "account_number": "2745"
+ },
+ "Actions ou parts propres": {
+ "account_number": "2746"
+ },
+ "Autres titres immobilis\u00e9s": {
+ "account_number": "2748"
+ },
+ "account_number": "274"
+ },
+ "D\u00e9p\u00f4ts et cautionnements vers\u00e9s": {
+ "D\u00e9p\u00f4ts pour loyers d\u2019avance": {
+ "account_number": "2751"
+ },
+ "D\u00e9p\u00f4ts pour l\u2019\u00e9lectricit\u00e9": {
+ "account_number": "2752"
+ },
+ "D\u00e9p\u00f4ts pour l\u2019eau": {
+ "account_number": "2753"
+ },
+ "D\u00e9p\u00f4ts pour le gaz": {
+ "account_number": "2754"
+ },
+ "D\u00e9p\u00f4ts pour le t\u00e9l\u00e9phone, le t\u00e9lex, la t\u00e9l\u00e9copie": {
+ "account_number": "2755"
+ },
+ "Cautionnements sur march\u00e9s publics": {
+ "account_number": "2756"
+ },
+ "Cautionnements sur autres op\u00e9rations": {
+ "account_number": "2757"
+ },
+ "Autres d\u00e9p\u00f4ts et cautionnements": {
+ "account_number": "2758"
+ },
+ "account_number": "275"
+ },
+ "Int\u00e9r\u00eats courus": {
+ "Pr\u00eats et cr\u00e9ances non commerciales": {
+ "account_number": "2761"
+ },
+ "Pr\u00eats au personnel": {
+ "account_number": "2762"
+ },
+ "Cr\u00e9ances sur l\u2019\u00c9tat": {
+ "account_number": "2763"
+ },
+ "Titres immobilis\u00e9s": {
+ "account_number": "2764"
+ },
+ "D\u00e9p\u00f4ts et cautionnements vers\u00e9s": {
+ "account_number": "2765"
+ },
+ "Cr\u00e9ances rattach\u00e9es \u00e0 des participations": {
+ "account_number": "2767"
+ },
+ "Immobilisations financi\u00e8res diverses": {
+ "account_number": "2768"
+ },
+ "account_number": "276"
+ },
+ "Cr\u00e9ances rattach\u00e9es \u00e0 des participations et avances \u00e0 des GIE": {
+ "Cr\u00e9ances rattach\u00e9es \u00e0 des participations (groupe)": {
+ "account_number": "2771"
+ },
+ "Cr\u00e9ances rattach\u00e9es \u00e0 des participations (hors groupe)": {
+ "account_number": "2772"
+ },
+ "Cr\u00e9ances rattach\u00e9es \u00e0 des soci\u00e9t\u00e9s en participation": {
+ "account_number": "2773"
+ },
+ "Avances \u00e0 des Groupements d\u2019int\u00e9r\u00eat \u00e9conomique (GIE)": {
+ "account_number": "2774"
+ },
+ "account_number": "277"
+ },
+ "Immobilisations financi\u00e8res diverses": {
+ "Cr\u00e9ances diverses groupe": {
+ "account_number": "2781"
+ },
+ "Cr\u00e9ances diverses hors groupe": {
+ "account_number": "2782"
+ },
+ "Banques d\u00e9p\u00f4ts \u00e0 terme": {
+ "account_number": "2784"
+ },
+ "Or et m\u00e9taux pr\u00e9cieux": {
+ "account_number": "2785"
+ },
+ "Autres immobilisations financi\u00e8res": {
+ "account_number": "2788"
+ },
+ "account_number": "278"
+ },
+ "account_number": "27"
+ },
+ "Amortissements": {
+ "account_type": "Accumulated Depreciation",
+ "Amortissements des immobilisations corporelles": {
+ "account_type": "Accumulated Depreciation",
+ "Amortissements des frais de d\u00e9veloppement": {
+ "account_type": "Accumulated Depreciation",
+ "account_number": "2811"
+ },
+ "Amortissements des brevets, licences, concessions et droits similaires": {
+ "account_type": "Accumulated Depreciation",
+ "account_number": "2812"
+ },
+ "Amortissements des logiciels et sites internet": {
+ "account_type": "Accumulated Depreciation",
+ "account_number": "2813"
+ },
+ "Amortissements des marques": {
+ "account_type": "Accumulated Depreciation",
+ "account_number": "2814"
+ },
+ "Amortissements du fonds commercial": {
+ "account_type": "Accumulated Depreciation",
+ "account_number": "2815"
+ },
+ "Amortissements du droit au bail": {
+ "account_type": "Accumulated Depreciation",
+ "account_number": "2816"
+ },
+ "Amortissements des investissements de cr\u00e9ation": {
+ "account_type": "Accumulated Depreciation",
+ "account_number": "2817"
+ },
+ "Amortissements des autres droits et valeurs incorporels": {
+ "account_type": "Accumulated Depreciation",
+ "account_number": "2818"
+ },
+ "account_number": "281"
+ },
+ "Amortissements des terrains": {
+ "Amortissements des travaux de mise en valeur des terrains": {
+ "account_number": "2824"
+ },
+ "account_number": "282"
+ },
+ "Amortissements des b\u00e2timents, installations techniques et agencements": {
+ "Amortissements des b\u00e2timents industriels, agricoles, administratifs et commerciaux sur sol propre": {
+ "account_number": "2831"
+ },
+ "Amortissements des b\u00e2timents industriels, agricoles, administratifs et commerciaux sur sol d\u2019autrui": {
+ "account_number": "2832"
+ },
+ "Amortissements des ouvrages d\u2019infrastructure": {
+ "account_number": "2833"
+ },
+ "Amortissements des am\u00e9nagements, agencements et installations techniques": {
+ "account_number": "2834"
+ },
+ "Amortissements des am\u00e9nagements de bureaux": {
+ "account_number": "2835"
+ },
+ "Amortissements des b\u00e2timents industriels, agricoles et commerciaux mis en concession": {
+ "account_number": "2837"
+ },
+ "Amortissements des autres installations et agencements": {
+ "account_number": "2838"
+ },
+ "account_number": "283"
+ },
+ "Amortissements du mat\u00e9riel": {
+ "Amortissements du mat\u00e9riel et outillage industriel et commercial": {
+ "account_number": "2841"
+ },
+ "Amortissements du mat\u00e9riel et outillage agricole": {
+ "account_number": "2842"
+ },
+ "Amortissements du mat\u00e9riel d\u2019emballage r\u00e9cup\u00e9rable et identifiable": {
+ "account_number": "2843"
+ },
+ "Amortissements du mat\u00e9riel et mobilier": {
+ "account_number": "2844"
+ },
+ "Amortissements du mat\u00e9riel de transport": {
+ "account_number": "2845"
+ },
+ "Amortissements des actifs biologiques": {
+ "account_number": "2846"
+ },
+ "Amortissements des agencements et am\u00e9nagements du mat\u00e9riel et des actifs biologiques": {
+ "account_number": "2847"
+ },
+ "Amortissements des autres mat\u00e9riels": {
+ "account_number": "2848"
+ },
+ "account_number": "284"
+ },
+ "account_number": "28"
+ },
+ "D\u00e9pr\u00e9ciations des immobilisations": {
+ "D\u00e9pr\u00e9ciations des immobilisations incorporelles": {
+ "D\u00e9pr\u00e9ciations des frais de d\u00e9veloppement": {
+ "account_number": "2911"
+ },
+ "D\u00e9pr\u00e9ciations des brevets, licences, concessions et droits similaires": {
+ "account_number": "2912"
+ },
+ "D\u00e9pr\u00e9ciations des logiciels et sites internet": {
+ "account_number": "2913"
+ },
+ "D\u00e9pr\u00e9ciations des marques": {
+ "account_number": "2914"
+ },
+ "D\u00e9pr\u00e9ciations du fonds commercial": {
+ "account_number": "2915"
+ },
+ "D\u00e9pr\u00e9ciations du droit au bail": {
+ "account_number": "2916"
+ },
+ "D\u00e9pr\u00e9ciations des investissements de cr\u00e9ation": {
+ "account_number": "2917"
+ },
+ "D\u00e9pr\u00e9ciations des autres droits et valeurs incorporels": {
+ "account_number": "2918"
+ },
+ "D\u00e9pr\u00e9ciations des immobilisations incorporelles en cours": {
+ "account_number": "2919"
+ },
+ "account_number": "291"
+ },
+ "D\u00e9pr\u00e9ciations des terrains": {
+ "D\u00e9pr\u00e9ciations des terrains agricoles et forestiers": {
+ "account_number": "2921"
+ },
+ "D\u00e9pr\u00e9ciations des terrains nus": {
+ "account_number": "2922"
+ },
+ "D\u00e9pr\u00e9ciations des terrains b\u00e2tis": {
+ "account_number": "2923"
+ },
+ "D\u00e9pr\u00e9ciations des travaux de mise en valeur des terrains": {
+ "account_number": "2924"
+ },
+ "D\u00e9pr\u00e9ciations des terrains de gisement": {
+ "account_number": "2925"
+ },
+ "D\u00e9pr\u00e9ciations des terrains am\u00e9nag\u00e9s": {
+ "account_number": "2926"
+ },
+ "D\u00e9pr\u00e9ciations des terrains mis en concession": {
+ "account_number": "2927"
+ },
+ "D\u00e9pr\u00e9ciations des autres terrains": {
+ "account_number": "2928"
+ },
+ "D\u00e9pr\u00e9ciations des am\u00e9nagements de terrains en cours": {
+ "account_number": "2929"
+ },
+ "account_number": "292"
+ },
+ "D\u00e9pr\u00e9ciations des b\u00e2timents, installations techniques et agencements": {
+ "D\u00e9pr\u00e9ciations des b\u00e2timents industriels, agricoles, administratifs et commerciaux sur sol propre": {
+ "account_number": "2931"
+ },
+ "D\u00e9pr\u00e9ciations des b\u00e2timents industriels, agricoles, administratifs et commerciaux sur sol d\u2019autrui": {
+ "account_number": "2932"
+ },
+ "D\u00e9pr\u00e9ciations des ouvrages d\u2019infrastructures": {
+ "account_number": "2933"
+ },
+ "D\u00e9pr\u00e9ciations des am\u00e9nagements, agencements et installations techniques": {
+ "account_number": "2934"
+ },
+ "D\u00e9pr\u00e9ciations des am\u00e9nagements de bureaux": {
+ "account_number": "2935"
+ },
+ "D\u00e9pr\u00e9ciations des b\u00e2timents industriels, agricoles et commerciaux mis en concession": {
+ "account_number": "2937"
+ },
+ "D\u00e9pr\u00e9ciations des autres installations et agencements": {
+ "account_number": "2938"
+ },
+ "D\u00e9pr\u00e9ciations des b\u00e2timents et installations en cours": {
+ "account_number": "2939"
+ },
+ "account_number": "293"
+ },
+ "D\u00e9pr\u00e9ciations de mat\u00e9riel, du mobilier et de l\u2019actif biologique": {
+ "D\u00e9pr\u00e9ciations du mat\u00e9riel et outillage industriel et commercial": {
+ "account_number": "2941"
+ },
+ "D\u00e9pr\u00e9ciations du mat\u00e9riel et outillage agricole": {
+ "account_number": "2942"
+ },
+ "D\u00e9pr\u00e9ciations du mat\u00e9riel d\u2019emballage r\u00e9cup\u00e9rable et identifiable": {
+ "account_number": "2943"
+ },
+ "D\u00e9pr\u00e9ciations du mat\u00e9riel et mobilier": {
+ "account_number": "2944"
+ },
+ "D\u00e9pr\u00e9ciations du mat\u00e9riel de transport": {
+ "account_number": "2945"
+ },
+ "D\u00e9pr\u00e9ciations des actifs biologiques": {
+ "account_number": "2946"
+ },
+ "D\u00e9pr\u00e9ciations des agencements et am\u00e9nagements du mat\u00e9riel et des actifs biologiques": {
+ "account_number": "2947"
+ },
+ "D\u00e9pr\u00e9ciations des autres mat\u00e9riels": {
+ "account_number": "2948"
+ },
+ "D\u00e9pr\u00e9ciations de mat\u00e9riel en cours": {
+ "account_number": "2949"
+ },
+ "account_number": "294"
+ },
+ "D\u00e9pr\u00e9ciations des avances et acomptes vers\u00e9s sur immobilisations": {
+ "D\u00e9pr\u00e9ciations des avances et acomptes vers\u00e9s sur immobilisations incorporelles": {
+ "account_number": "2951"
+ },
+ "D\u00e9pr\u00e9ciations des avances et acomptes vers\u00e9s sur immobilisations corporelles": {
+ "account_number": "2952"
+ },
+ "account_number": "295"
+ },
+ "D\u00e9pr\u00e9ciations des titres de participation": {
+ "D\u00e9pr\u00e9ciations des titres de participation dans des soci\u00e9t\u00e9s sous contr\u00f4le exclusif": {
+ "account_number": "2961"
+ },
+ "D\u00e9pr\u00e9ciations des titres de participation dans les soci\u00e9t\u00e9s sous contr\u00f4le conjoint": {
+ "account_number": "2962"
+ },
+ "D\u00e9pr\u00e9ciations des titres de participation dans les soci\u00e9t\u00e9s conf\u00e9rant une influence notable": {
+ "account_number": "2963"
+ },
+ "D\u00e9pr\u00e9ciations des participations dans des organismes professionnels": {
+ "account_number": "2965"
+ },
+ "D\u00e9pr\u00e9ciations des parts dans des GIE": {
+ "account_number": "2966"
+ },
+ "D\u00e9pr\u00e9ciations des autres titres de participation": {
+ "account_number": "2968"
+ },
+ "account_number": "296"
+ },
+ "D\u00e9pr\u00e9ciations des autres immobilisations financi\u00e8res": {
+ "D\u00e9pr\u00e9ciations des pr\u00eats et cr\u00e9ances": {
+ "account_number": "2971"
+ },
+ "D\u00e9pr\u00e9ciations des pr\u00eats au personnel": {
+ "account_number": "2972"
+ },
+ "D\u00e9pr\u00e9ciations des cr\u00e9ances sur l\u2019\u00c9tat": {
+ "account_number": "2973"
+ },
+ "D\u00e9pr\u00e9ciations des titres immobilis\u00e9s": {
+ "account_number": "2974"
+ },
+ "D\u00e9pr\u00e9ciations des d\u00e9p\u00f4ts et cautionnements vers\u00e9s": {
+ "account_number": "2975"
+ },
+ "D\u00e9pr\u00e9ciations des cr\u00e9ances rattach\u00e9es \u00e0 des participations et avances \u00e0 des GIE": {
+ "account_number": "2977"
+ },
+ "D\u00e9pr\u00e9ciations des cr\u00e9ances financi\u00e8res diverses": {
+ "account_number": "2978"
+ },
+ "account_number": "297"
+ },
+ "account_number": "29"
+ },
+ "root_type": "Asset",
+ "account_number": "2"
+ },
+ "Comptes de Stocks": {
+ "Marchandises": {
+ "Marchandises A": {
+ "Marchandises A1": {
+ "account_number": "3111"
+ },
+ "Marchandises A2": {
+ "account_number": "3112"
+ },
+ "account_number": "311"
+ },
+ "Marchandises B": {
+ "Marchandises B1": {
+ "account_number": "3121"
+ },
+ "Marchandises B2": {
+ "account_number": "3122"
+ },
+ "account_number": "312"
+ },
+ "Actifs biologiques": {
+ "Animaux": {
+ "account_number": "3131"
+ },
+ "V\u00e9g\u00e9taux": {
+ "account_number": "3132"
+ },
+ "account_number": "313"
+ },
+ "Marchandises hors activit\u00e9s ordinaires (HAO)": {
+ "account_number": "318"
+ },
+ "account_number": "31"
+ },
+ "Mati\u00e8res premi\u00e8res et fournitures li\u00e9es": {
+ "Mati\u00e8res A": {
+ "account_number": "321"
+ },
+ "Mati\u00e8res B": {
+ "account_number": "322"
+ },
+ "Fournitures (A, B)": {
+ "account_number": "323"
+ },
+ "account_number": "32"
+ },
+ "Autres approvisionnements": {
+ "Mati\u00e8res consommables": {
+ "account_number": "331"
+ },
+ "Fournitures d\u2019atelier et d\u2019usine": {
+ "account_number": "332"
+ },
+ "Fournitures de magasin": {
+ "account_number": "333"
+ },
+ "Fournitures de bureau": {
+ "account_number": "334"
+ },
+ "Emballages": {
+ "Emballages perdus": {
+ "account_number": "3351"
+ },
+ "Emballages r\u00e9cup\u00e9rables non identifiables": {
+ "account_number": "3352"
+ },
+ "Emballages \u00e0 usage mixte": {
+ "account_number": "3353"
+ },
+ "Autres emballages": {
+ "account_number": "3358"
+ },
+ "account_number": "335"
+ },
+ "Autres mati\u00e8res": {
+ "account_number": "338"
+ },
+ "account_number": "33"
+ },
+ "Produits en cours": {
+ "Produits en cours": {
+ "Produits en cours P1": {
+ "account_number": "3411"
+ },
+ "Produits en cours P2": {
+ "account_number": "3412"
+ },
+ "account_number": "341"
+ },
+ "Travaux en cours": {
+ "Travaux en cours T1": {
+ "account_number": "3421"
+ },
+ "Travaux en cours T2": {
+ "account_number": "3422"
+ },
+ "account_number": "342"
+ },
+ "Produits interm\u00e9diaires en cours": {
+ "Produits interm\u00e9diaires A": {
+ "account_number": "3431"
+ },
+ "Produits interm\u00e9diaires B": {
+ "account_number": "3432"
+ },
+ "account_number": "343"
+ },
+ "Produits r\u00e9siduels en cours": {
+ "Produits r\u00e9siduels A": {
+ "account_number": "3441"
+ },
+ "Produits r\u00e9siduels B": {
+ "account_number": "3442"
+ },
+ "account_number": "344"
+ },
+ "Actifs biologiques en cours": {
+ "Animaux": {
+ "account_number": "3451"
+ },
+ "V\u00e9g\u00e9taux": {
+ "account_number": "3452"
+ },
+ "account_number": "345"
+ },
+ "account_number": "34"
+ },
+ "Services en cours": {
+ "\u00c9tudes en cours": {
+ "\u00c9tudes en cours E1": {
+ "account_number": "3511"
+ },
+ "\u00c9tudes en cours E2": {
+ "account_number": "3512"
+ },
+ "account_number": "351"
+ },
+ "Prestations de services en cours": {
+ "Prestations de services S1": {
+ "account_number": "3521"
+ },
+ "Prestations de services S2": {
+ "account_number": "3522"
+ }
+ },
+ "account_number": "35"
+ },
+ "Produits finis": {
+ "Produits finis A": {
+ "account_number": "361"
+ },
+ "Produits finis B": {
+ "account_number": "362"
+ },
+ "Actifs biologiques": {
+ "Animaux": {
+ "account_number": "3631"
+ },
+ "V\u00e9g\u00e9taux": {
+ "account_number": "3632"
+ },
+ "Autres stocks (activit\u00e9s annexes)": {
+ "account_number": "3638"
+ },
+ "account_number": "363"
+ },
+ "account_number": "36"
+ },
+ "Produits interm\u00e9diaires et r\u00e9siduels": {
+ "Produits interm\u00e9diaires": {
+ "Produits interm\u00e9diaires A": {
+ "account_number": "3711"
+ },
+ "Produits interm\u00e9diaires B": {
+ "account_number": "3712"
+ },
+ "account_number": "371"
+ },
+ "Produits r\u00e9siduels": {
+ "D\u00e9chets": {
+ "account_number": "3721"
+ },
+ "Rebuts": {
+ "account_number": "3722"
+ },
+ "Mati\u00e8res de R\u00e9cup\u00e9ration": {
+ "account_number": "3723"
+ },
+ "account_number": "372"
+ },
+ "Actifs biologiques": {
+ "Animaux": {
+ "account_number": "3731"
+ },
+ "V\u00e9g\u00e9taux": {
+ "account_number": "3732"
+ },
+ "Autres stocks (activit\u00e9s annexes)": {
+ "account_number": "3738"
+ },
+ "account_number": "373"
+ },
+ "account_number": "37"
+ },
+ "Stocks en cours de route, en consignation ou en d\u00e9p\u00f4t": {
+ "account_type": "Stock",
+ "Marchandises en cours de route": {
+ "account_number": "381"
+ },
+ "Mati\u00e8res premi\u00e8res et fournitures li\u00e9es en cours de route": {
+ "account_number": "382"
+ },
+ "Autres approvisionnements en cours de route": {
+ "account_number": "383"
+ },
+ "Produits finis en cours de route": {
+ "account_number": "386"
+ },
+ "Stock en consignation ou en d\u00e9p\u00f4t": {
+ "Stock en consignation": {
+ "account_number": "3871"
+ },
+ "Stock en d\u00e9p\u00f4t": {
+ "account_number": "3872"
+ },
+ "account_number": "387"
+ },
+ "Stock provenant d\u2019immobilisations mises hors service ou au rebut": {
+ "account_number": "388"
+ },
+ "account_number": "38"
+ },
+ "D\u00e9pr\u00e9ciations des stocks et encours de production": {
+ "D\u00e9pr\u00e9ciations des stocks de marchandises": {
+ "account_number": "391"
+ },
+ "D\u00e9pr\u00e9ciations des stocks de mati\u00e8res premi\u00e8res et fournitures li\u00e9es": {
+ "account_number": "392"
+ },
+ "D\u00e9pr\u00e9ciations des stocks d\u2019autres approvisionnements": {
+ "account_number": "393"
+ },
+ "D\u00e9pr\u00e9ciations des productions en cours": {
+ "account_number": "394"
+ },
+ "D\u00e9pr\u00e9ciations des services en cours": {
+ "account_number": "395"
+ },
+ "D\u00e9pr\u00e9ciations des stocks de produits finis": {
+ "account_number": "396"
+ },
+ "D\u00e9pr\u00e9ciations des stocks de produits interm\u00e9diaires et r\u00e9siduels": {
+ "account_number": "397"
+ },
+ "D\u00e9pr\u00e9ciations des stocks en cours de route, en consignation ou en d\u00e9p\u00f4t": {
+ "account_number": "398"
+ },
+ "account_number": "39"
+ },
+ "root_type": "Asset",
+ "account_number": "3"
+ },
+ "4-Comptes de Tiers (ACTIF)": {
+ "40-Fournisseurs et comptes rattach\u00e9s (ACTIF)": {
+ "Fournisseurs d\u00e9biteurs": {
+ "Fournisseurs Avances et acomptes vers\u00e9s": {
+ "account_number": "4091"
+ },
+ "Fournisseurs Groupe avances et acomptes vers\u00e9s": {
+ "account_number": "4092"
+ },
+ "Fournisseurs Sous-traitants avances et acomptes vers\u00e9s": {
+ "account_number": "4093"
+ },
+ "Fournisseurs Cr\u00e9ances pour emballages et mat\u00e9riels \u00e0 rendre": {
+ "account_number": "4094"
+ },
+ "Fournisseurs Rabais, remises, ristournes et autres avoirs \u00e0 obtenir": {
+ "account_number": "4098"
+ },
+ "account_number": "409"
+ }
+ },
+ "41-Clients et comptes rattach\u00e9s (ACTIF)": {
+ "Clients": {
+ "Clients": {
+ "account_type": "Receivable",
+ "account_number": "4111"
+ },
+ "Clients groupe": {
+ "account_type": "Receivable",
+ "account_number": "4112"
+ },
+ "Clients, \u00c9tat et Collectivit\u00e9s publiques": {
+ "account_type": "Receivable",
+ "account_number": "4114"
+ },
+ "Clients, organismes internationaux": {
+ "account_type": "Receivable",
+ "account_number": "4115"
+ },
+ "Clients, r\u00e9serve de propri\u00e9t\u00e9": {
+ "account_type": "Receivable",
+ "account_number": "4116"
+ },
+ "Client, retenues de garantie": {
+ "account_type": "Receivable",
+ "account_number": "4117"
+ },
+ "Clients, d\u00e9gr\u00e8vement de taxes sur la valeur ajout\u00e9e (TVA)": {
+ "account_type": "Receivable",
+ "account_number": "4118"
+ },
+ "account_type": "Receivable",
+ "account_number": "411"
+ },
+ "Clients, effets \u00e0 recevoir en portefeuille": {
+ "Clients, effets \u00e0 recevoir": {
+ "account_type": "Receivable",
+ "account_number": "4121"
+ },
+ "Clients Groupe, effets \u00e0 recevoir": {
+ "account_type": "Receivable",
+ "account_number": "4122"
+ },
+ "\u00c9tat et Collectivit\u00e9s publiques, effets \u00e0 recevoir": {
+ "account_type": "Receivable",
+ "account_number": "4124"
+ },
+ "Organismes Internationaux, effets \u00e0 recevoir": {
+ "account_type": "Receivable",
+ "account_number": "4125"
+ },
+ "account_type": "Receivable",
+ "account_number": "412"
+ },
+ "Clients, ch\u00e8ques, effets et autres valeurs impay\u00e9es": {
+ "Clients, ch\u00e8ques impay\u00e9s": {
+ "account_type": "Receivable",
+ "account_number": "4131"
+ },
+ "Clients, effets impay\u00e9s": {
+ "account_type": "Receivable",
+ "account_number": "4132"
+ },
+ "Clients, cartes de cr\u00e9dit impay\u00e9es": {
+ "account_type": "Receivable",
+ "account_number": "4133"
+ },
+ "Clients, autres valeurs impay\u00e9es": {
+ "account_type": "Receivable",
+ "account_number": "4138"
+ },
+ "account_type": "Receivable",
+ "account_number": "413"
+ },
+ "Cr\u00e9ances sur cessions courantes d\u2019immobilisations": {
+ "Cr\u00e9ances en compte, immobilisations incorporelles": {
+ "account_type": "Receivable",
+ "account_number": "4141"
+ },
+ "Cr\u00e9ances en compte, immobilisations corporelles": {
+ "account_type": "Receivable",
+ "account_number": "4142"
+ },
+ "Effets \u00e0 recevoir, immobilisations incorporelles": {
+ "account_type": "Receivable",
+ "account_number": "4146"
+ },
+ "Effets \u00e0 recevoir, immobilisations corporelles": {
+ "account_type": "Receivable",
+ "account_number": "4147"
+ },
+ "account_type": "Receivable",
+ "account_number": "414"
+ },
+ "Clients, effets escompt\u00e9s non \u00e9chus": {
+ "account_type": "Receivable",
+ "account_number": "415"
+ },
+ "Cr\u00e9ances clients litigieuses ou douteuses": {
+ "Cr\u00e9ances litigieuses": {
+ "account_type": "Receivable",
+ "account_number": "4161"
+ },
+ "Cr\u00e9ances douteuses": {
+ "account_type": "Receivable",
+ "account_number": "4162"
+ },
+ "account_type": "Receivable",
+ "account_number": "416"
+ },
+ "Clients, produits \u00e0 recevoir": {
+ "Clients, factures \u00e0 \u00e9tablir": {
+ "account_type": "Receivable",
+ "account_number": "4181"
+ },
+ "Clients, int\u00e9r\u00eats courus": {
+ "account_type": "Receivable",
+ "account_number": "4186"
+ },
+ "account_type": "Receivable",
+ "account_number": "418"
+ },
+ "account_type": "Receivable"
+ },
+ "42-Personnel (ACTIF)": {
+ "Personnel, avances et acomptes": {
+ "Personnel, avances": {
+ "account_number": "4211"
+ },
+ "Personnel, acomptes": {
+ "account_number": "4212"
+ },
+ "Frais avanc\u00e9s et fournitures au personnel": {
+ "account_number": "4213"
+ },
+ "account_number": "421"
+ }
+ },
+ "43-Organismes sociaux (ACTIF)": {
+ "431-S\u00e9curit\u00e9 sociale": {
+ "Prestations familiales": {
+ "account_number": "4311"
+ },
+ "Accidents de travail": {
+ "account_number": "4312"
+ },
+ "Caisse de retraite obligatoire": {
+ "account_number": "4313"
+ },
+ "Caisse de retraite facultative": {
+ "account_number": "4314"
+ },
+ "Autres cotisations sociales": {
+ "account_number": "4318"
+ }
+ },
+ "432-Caisses de retraite compl\u00e9mentaire": {},
+ "433-Autres organismes sociaux": {
+ "Mutuelle": {
+ "account_number": "4331"
+ },
+ "Assurances retraite": {
+ "account_number": "4332"
+ },
+ "Assurances et organismes de sant\u00e9": {
+ "account_number": "4333"
+ }
+ },
+ "438-Organismes sociaux, charges \u00e0 payer et produits \u00e0 recevoir": {
+ "Produits \u00e0 recevoir": {
+ "account_number": "4387"
+ }
+ }
+ },
+ "44-\u00c9tat et collectivit\u00e9s publiques (ACTIF)": {
+ "\u00c9tat, TVA factur\u00e9e": {
+ "TVA factur\u00e9e sur ventes": {
+ "account_number": "4431"
+ },
+ "TVA factur\u00e9e sur prestations de services": {
+ "account_number": "4432"
+ },
+ "TVA factur\u00e9e sur travaux": {
+ "account_number": "4433"
+ },
+ "TVA factur\u00e9e sur production livr\u00e9e \u00e0 soi-m\u00eame": {
+ "account_number": "4434"
+ },
+ "TVA sur factures \u00e0 \u00e9tablir": {
+ "account_number": "4435"
+ },
+ "account_number": "443"
+ },
+ "\u00c9tat, TVA r\u00e9cup\u00e9rable": {
+ "TVA r\u00e9cup\u00e9rable sur immobilisations": {
+ "account_number": "4451"
+ },
+ "TVA r\u00e9cup\u00e9rable sur achats": {
+ "account_number": "4452"
+ },
+ "TVA r\u00e9cup\u00e9rable sur transport": {
+ "account_number": "4453"
+ },
+ "TVA r\u00e9cup\u00e9rable sur services ext\u00e9rieurs et autres charges": {
+ "account_number": "4454"
+ },
+ "TVA r\u00e9cup\u00e9rable sur factures non parvenues": {
+ "account_number": "4455"
+ },
+ "TVA transf\u00e9r\u00e9e par d\u2019autres entit\u00e9s": {
+ "account_number": "4456"
+ },
+ "account_number": "445"
+ },
+ "\u00c9tat, charges \u00e0 payer et produits \u00e0 recevoir": {
+ "Charges \u00e0 payer": {
+ "account_number": "4486"
+ },
+ "Produits \u00e0 recevoir": {
+ "account_number": "4487"
+ },
+ "account_number": "448"
+ },
+ "\u00c9tat, cr\u00e9ances et dettes diverses": {
+ "\u00c9tat, obligations cautionn\u00e9es": {
+ "account_number": "4491"
+ },
+ "\u00c9tat, avances et acomptes vers\u00e9s sur imp\u00f4ts": {
+ "account_number": "4492"
+ },
+ "\u00c9tat, fonds de dotation \u00e0 recevoir": {
+ "account_number": "4493"
+ },
+ "\u00c9tat, subventions investissement \u00e0 recevoir": {
+ "account_number": "4494"
+ },
+ "\u00c9tat, subventions d\u2019exploitation \u00e0 recevoir": {
+ "account_number": "4495"
+ },
+ "\u00c9tat, subventions d\u2019\u00e9quilibre \u00e0 recevoir": {
+ "account_number": "4496"
+ },
+ "\u00c9tat, avances sur subventions": {
+ "account_number": "4497"
+ },
+ "\u00c9tat, fonds r\u00e9glement\u00e9s provisionn\u00e9s": {
+ "account_number": "4499"
+ },
+ "account_number": "449"
+ }
+ },
+ "45-Organismes internationaux (ACTIF)": {
+ "Op\u00e9rations avec les organismes africains": {
+ "account_number": "451"
+ },
+ "Op\u00e9rations avec les autres organismes internationaux": {
+ "account_number": "452"
+ },
+ "Organismes internationaux, fonds de dotation et subventions \u00e0 recevoir": {
+ "Organismes internationaux, fonds de dotation \u00e0 recevoir": {
+ "account_number": "4581"
+ },
+ "Organismes internationaux, subventions \u00e0 recevoir": {
+ "account_number": "4582"
+ },
+ "account_number": "458"
+ }
+ },
+ "46-Apporteurs, associ\u00e9s et groupe (ACTIF)": {
+ "461-Apporteurs, op\u00e9rations sur le capital": {
+ "Apporteurs, capital appel\u00e9, non vers\u00e9": {
+ "account_number": "4613"
+ },
+ "Apporteurs, compte d\u2019apport, op\u00e9rations de restructuration (fusion...)": {
+ "account_number": "4614"
+ },
+ "Apporteurs, titres \u00e0 \u00e9changer": {
+ "account_number": "4618"
+ }
+ },
+ "Apporteurs, restant d\u00fb sur capital appel\u00e9": {
+ "account_number": "467"
+ }
+ },
+ "47-D\u00e9biteurs et cr\u00e9diteurs divers (ACTIF)": {
+ "472-Cr\u00e9ances et dettes sur titres de placement": {
+ "Cr\u00e9ances sur cessions de titres de placement": {
+ "account_number": "4721"
+ },
+ "Versements restant \u00e0 effectuer sur titres de placement non lib\u00e9r\u00e9s": {
+ "account_number": "4726"
+ }
+ },
+ "473-Interm\u00e9diaires Op\u00e9rations faites pour compte de tiers": {
+ "Mandants": {
+ "account_number": "4731"
+ },
+ "Mandataires": {
+ "account_number": "4732"
+ },
+ "Commettants": {
+ "account_number": "4733"
+ },
+ "Commissionnaires": {
+ "account_number": "4734"
+ },
+ "\u00c9tat, Collectivit\u00e9s publiques, fonds global d\u2019allocation": {
+ "account_number": "4739"
+ }
+ },
+ "474-Compte de r\u00e9partition p\u00e9riodique des charges et des produits": {
+ "Compte de r\u00e9partition p\u00e9riodique des produits": {
+ "account_number": "4747"
+ }
+ },
+ "475-Compte transitoire, ajustement sp\u00e9cial li\u00e9 \u00e0 la r\u00e9vision du SYSCOHADA": {
+ "Compte actif": {
+ "account_type": "Temporary",
+ "account_number": "4751"
+ }
+ },
+ "Charges constat\u00e9es d\u2019avance": {
+ "account_number": "476"
+ },
+ "478-\u00c9carts de conversion actif": {
+ "Diminution des cr\u00e9ances d\u2019exploitation": {
+ "account_number": "4781"
+ },
+ "Diminution des cr\u00e9ances financi\u00e8res": {
+ "account_number": "4782"
+ },
+ "Augmentation des dettes d\u2019exploitation": {
+ "account_number": "4783"
+ },
+ "Augmentation des dettes financi\u00e8res": {
+ "account_number": "4784"
+ },
+ "Diff\u00e9rences d\u2019\u00e9valuation sur instruments de tr\u00e9sorerie": {
+ "account_number": "4786"
+ },
+ "Diff\u00e9rences compens\u00e9es par couverture de change": {
+ "account_number": "4788"
+ }
+ }
+ },
+ "48-Cr\u00e9ances et dettes hors activit\u00e9s ordinaires (ACTIF)": {
+ "Cr\u00e9ances sur cessions d\u2019immobilisations": {
+ "En compte, immobilisations incorporelles": {
+ "account_number": "4851"
+ },
+ "En compte, immobilisations corporelles": {
+ "account_number": "4852"
+ },
+ "Effets \u00e0 recevoir, immobilisations incorporelles": {
+ "account_number": "4853"
+ },
+ "Effets \u00e0 recevoir, immobilisations corporelles": {
+ "account_number": "4854"
+ },
+ "Effets escompt\u00e9s non \u00e9chus": {
+ "account_number": "4855"
+ },
+ "Retenues de garantie": {
+ "account_number": "4857"
+ },
+ "Factures \u00e0 \u00e9tablir": {
+ "account_number": "4858"
+ },
+ "account_number": "485"
+ },
+ "Autres cr\u00e9ances hors activit\u00e9s ordinaires (HAO)": {
+ "account_number": "488"
+ }
+ },
+ "49-D\u00e9pr\u00e9ciations et provisions pour risques \u00e0 court terme (tiers) (ACTIF)": {
+ "D\u00e9pr\u00e9ciations des comptes clients": {
+ "Cr\u00e9ances litigieuses": {
+ "account_number": "4911"
+ },
+ "Cr\u00e9ances douteuses": {
+ "account_number": "4912"
+ },
+ "account_number": "491"
+ },
+ "D\u00e9pr\u00e9ciations des comptes organismes internationaux": {
+ "account_number": "495"
+ },
+ "D\u00e9pr\u00e9ciations des comptes apporteurs, associ\u00e9s et groupe": {
+ "Associ\u00e9s, comptes courants": {
+ "account_number": "4962"
+ },
+ "Associ\u00e9s, op\u00e9rations faites en commun": {
+ "account_number": "4963"
+ },
+ "Groupe, comptes courants": {
+ "account_number": "4966"
+ },
+ "account_number": "496"
+ },
+ "D\u00e9pr\u00e9ciations des comptes d\u00e9biteurs divers": {
+ "account_number": "497"
+ },
+ "D\u00e9pr\u00e9ciations des comptes de cr\u00e9ances HAO": {
+ "Cr\u00e9ances sur cessions d\u2019immobilisations": {
+ "account_number": "4985"
+ },
+ "Cr\u00e9ances sur cessions de titres de placement": {
+ "account_number": "4986"
+ },
+ "Autres cr\u00e9ances HAO": {
+ "account_number": "4988"
+ },
+ "account_number": "498"
+ },
+ "Provisions pour risques \u00e0 court terme": {
+ "Sur op\u00e9rations d\u2019exploitation": {
+ "account_number": "4991"
+ },
+ "Sur op\u00e9rations financi\u00e8res": {
+ "account_number": "4997"
+ },
+ "Sur op\u00e9rations HAO": {
+ "account_number": "4998"
+ },
+ "account_number": "499"
+ }
+ },
+ "root_type": "Asset"
+ },
+ "4-Comptes de Tiers (PASSIF)": {
+ "40-Fournisseurs et comptes rattach\u00e9s (PASSIF)": {
+ "Fournisseurs, dettes en compte": {
+ "Fournisseurs": {
+ "account_type": "Payable",
+ "account_number": "4011"
+ },
+ "Fournisseurs groupe": {
+ "account_type": "Payable",
+ "account_number": "4012"
+ },
+ "Fournisseurs sous-traitants": {
+ "account_type": "Payable",
+ "account_number": "4013"
+ },
+ "Fournisseurs, r\u00e9serve de propri\u00e9t\u00e9": {
+ "account_type": "Payable",
+ "account_number": "4016"
+ },
+ "Fournisseur, retenues de garantie": {
+ "account_type": "Payable",
+ "account_number": "4017"
+ },
+ "account_type": "Payable",
+ "account_number": "401"
+ },
+ "Fournisseurs, effets \u00e0 payer": {
+ "Fournisseurs Effets \u00e0 payer": {
+ "account_type": "Payable",
+ "account_number": "4021"
+ },
+ "Fournisseurs Groupe, effets \u00e0 payer": {
+ "account_type": "Payable",
+ "account_number": "4022"
+ },
+ "Fournisseurs Sous-traitants, effets \u00e0 payer": {
+ "account_type": "Payable",
+ "account_number": "4023"
+ },
+ "account_type": "Payable",
+ "account_number": "402"
+ },
+ "Fournisseurs, acquisitions courantes d\u2019immobilisations": {
+ "Fournisseurs Dettes en comptes, immobilisations incorporelles": {
+ "account_type": "Payable",
+ "account_number": "4041"
+ },
+ "Fournisseurs Dettes en comptes, immobilisations corporelles": {
+ "account_type": "Payable",
+ "account_number": "4042"
+ },
+ "Fournisseurs Effets \u00e0 payer, immobilisations incorporelles": {
+ "account_type": "Payable",
+ "account_number": "4046"
+ },
+ "Fournisseurs Effets \u00e0 payer, immobilisations corporelles": {
+ "account_type": "Payable",
+ "account_number": "4047"
+ },
+ "account_type": "Payable",
+ "account_number": "404"
+ },
+ "Fournisseurs, factures non parvenues": {
+ "Fournisseurs": {
+ "account_type": "Stock Received But Not Billed",
+ "account_number": "4081"
+ },
+ "Fournisseurs groupe": {
+ "account_type": "Stock Received But Not Billed",
+ "account_number": "4082"
+ },
+ "Fournisseurs sous-traitants": {
+ "account_type": "Stock Received But Not Billed",
+ "account_number": "4083"
+ },
+ "Fournisseurs, int\u00e9r\u00eats courus": {
+ "account_type": "Stock Received But Not Billed",
+ "account_number": "4086"
+ },
+ "account_type": "Stock Received But Not Billed",
+ "account_number": "408"
+ },
+ "account_type": "Payable"
+ },
+ "41-Clients et comptes rattach\u00e9s (PASSIF)": {
+ "Clients cr\u00e9diteurs": {
+ "Clients, avances et acomptes re\u00e7us": {
+ "account_number": "4191"
+ },
+ "Clients groupe, avances et acomptes re\u00e7us": {
+ "account_number": "4192"
+ },
+ "Clients, dettes pour emballages et mat\u00e9riels consign\u00e9s": {
+ "account_number": "4194"
+ },
+ "Clients, rabais, remises, ristournes et autres avoirs \u00e0 accorder": {
+ "account_number": "4198"
+ },
+ "account_number": "419"
+ }
+ },
+ "42-Personnel (PASSIF)": {
+ "Personnel, r\u00e9mun\u00e9rations dues": {
+ "account_number": "422"
+ },
+ "Personnel, oppositions, saisies-arr\u00eats": {
+ "Personnel, oppositions": {
+ "account_number": "4231"
+ },
+ "Personnel, saisies-arr\u00eats": {
+ "account_number": "4232"
+ },
+ "Personnel, avis \u00e0 tiers d\u00e9tenteur": {
+ "account_number": "4233"
+ },
+ "account_number": "423"
+ },
+ "Personnel, \u0153uvres sociales internes": {
+ "Assistance m\u00e9dicale": {
+ "account_number": "4241"
+ },
+ "Allocations familiales": {
+ "account_number": "4242"
+ },
+ "Organismes sociaux rattach\u00e9s \u00e0 l\u2019entit\u00e9": {
+ "account_number": "4245"
+ },
+ "Autres \u0153uvres sociales internes": {
+ "account_number": "4248"
+ },
+ "account_number": "424"
+ },
+ "Repr\u00e9sentants du personnel": {
+ "D\u00e9l\u00e9gu\u00e9s du personnel": {
+ "account_number": "4251"
+ },
+ "Syndicats et Comit\u00e9s d\u2019entreprises, d\u2019\u00c9tablissement": {
+ "account_number": "4252"
+ },
+ "Autres repr\u00e9sentants du personnel": {
+ "account_number": "4258"
+ },
+ "account_number": "425"
+ },
+ "Personnel, participation aux b\u00e9n\u00e9fices et au capital": {
+ "Participation aux b\u00e9n\u00e9fices": {
+ "account_number": "4261"
+ },
+ "Participation au capital": {
+ "account_number": "4264"
+ },
+ "account_number": "426"
+ },
+ "Personnel d\u00e9p\u00f4ts": {
+ "account_number": "427"
+ },
+ "Personnel, charges \u00e0 payer et produits \u00e0 recevoir": {
+ "Dettes provisionn\u00e9es pour cong\u00e9s \u00e0 payer": {
+ "account_number": "4281"
+ },
+ "Autres charges \u00e0 payer": {
+ "account_number": "4286"
+ },
+ "Produits \u00e0 recevoir": {
+ "account_number": "4287"
+ },
+ "account_number": "428"
+ }
+ },
+ "43-Organismes sociaux (PASSIF)": {
+ "438-Organismes sociaux, charges \u00e0 payer et produits \u00e0 recevoir": {
+ "Charges sociales sur gratifications \u00e0 payer": {
+ "account_number": "4381"
+ },
+ "Charges sociales sur cong\u00e9s \u00e0 payer": {
+ "account_number": "4382"
+ },
+ "Autres charges \u00e0 payer": {
+ "account_number": "4386"
+ }
+ }
+ },
+ "44-\u00c9tat et collectivit\u00e9s publiques (PASSIF)": {
+ "\u00c9tat, imp\u00f4t sur les b\u00e9n\u00e9fices": {
+ "account_number": "441"
+ },
+ "\u00c9tat, autres imp\u00f4ts et taxes": {
+ "Imp\u00f4ts et taxes d\u2019\u00c9tat": {
+ "account_number": "4421"
+ },
+ "Imp\u00f4ts et taxes pour les collectivit\u00e9s publiques": {
+ "account_number": "4422"
+ },
+ "Imp\u00f4ts et taxes recouvrables sur des obligataires": {
+ "account_number": "4423"
+ },
+ "Imp\u00f4ts et taxes recouvrables sur des associ\u00e9s": {
+ "account_number": "4424"
+ },
+ "Droits de douane": {
+ "account_number": "4426"
+ },
+ "Autres imp\u00f4ts et taxes": {
+ "account_number": "4428"
+ },
+ "account_number": "442"
+ },
+ "\u00c9tat, TVA due ou cr\u00e9dit de TVA": {
+ "\u00c9tat, TVA due": {
+ "account_number": "4441"
+ },
+ "\u00c9tat, cr\u00e9dit de TVA \u00e0 reporter": {
+ "account_number": "4449"
+ },
+ "account_number": "444"
+ },
+ "\u00c9tat, autres taxes sur le chiffre d\u2019affaires": {
+ "account_number": "446"
+ },
+ "\u00c9tat, imp\u00f4ts retenus \u00e0 la source": {
+ "Imp\u00f4t G\u00e9n\u00e9ral sur le revenu": {
+ "account_number": "4471"
+ },
+ "Imp\u00f4ts sur salaires": {
+ "account_number": "4472"
+ },
+ "Contribution nationale": {
+ "account_number": "4473"
+ },
+ "Contribution nationale de solidarit\u00e9": {
+ "account_number": "4474"
+ },
+ "Autres imp\u00f4ts et contributions": {
+ "account_number": "4478"
+ },
+ "account_number": "447"
+ }
+ },
+ "46-Apporteurs, associ\u00e9s et groupe (PASSIF)": {
+ "461-Apporteurs, op\u00e9rations sur le capital (PASSIF)": {
+ "Apporteurs, apports en nature": {
+ "account_number": "4611"
+ },
+ "Apporteurs, apports en num\u00e9raire": {
+ "account_number": "4612"
+ },
+ "Apporteurs, versements re\u00e7us sur augmentation de capital": {
+ "account_number": "4615"
+ },
+ "Apporteurs, versements anticip\u00e9s": {
+ "account_number": "4616"
+ },
+ "Apporteurs d\u00e9faillants": {
+ "account_number": "4617"
+ },
+ "Apporteurs, capital \u00e0 rembourser": {
+ "account_number": "4619"
+ }
+ },
+ "462-Associ\u00e9s, comptes courants": {
+ "Principal": {
+ "account_number": "4621"
+ },
+ "Int\u00e9r\u00eats courus": {
+ "account_number": "4626"
+ }
+ },
+ "463-Associ\u00e9s, op\u00e9rations faites en commun et GIE": {
+ "Op\u00e9rations courantes": {
+ "account_number": "4631"
+ },
+ "Int\u00e9r\u00eats courus": {
+ "account_number": "4636"
+ }
+ },
+ "Associ\u00e9s, dividendes \u00e0 payer": {
+ "account_number": "465"
+ },
+ "Groupe, comptes courants": {
+ "account_number": "466"
+ }
+ },
+ "47-D\u00e9biteurs et cr\u00e9diteurs divers (PASSIF)": {
+ "471-D\u00e9biteurs et cr\u00e9diteurs divers": {
+ "D\u00e9biteurs divers": {
+ "account_number": "4711"
+ },
+ "Cr\u00e9diteurs divers": {
+ "account_number": "4712"
+ },
+ "Obligataires": {
+ "account_number": "4713"
+ },
+ "R\u00e9mun\u00e9rations d\u2019administrateurs": {
+ "account_number": "4715"
+ },
+ "Compte d\u2019affacturage": {
+ "account_number": "4716"
+ },
+ "D\u00e9biteurs divers retenues de garantie": {
+ "account_number": "4717"
+ },
+ "Apport, compte de fusion et op\u00e9rations assimil\u00e9es": {
+ "account_number": "4718"
+ },
+ "Bons de souscription d\u2019actions et d\u2019obligations": {
+ "account_number": "4719"
+ }
+ },
+ "474-Compte de r\u00e9partition p\u00e9riodique des charges et des produits (PASSIF)": {
+ "Compte de r\u00e9partition p\u00e9riodique des charges": {
+ "account_number": "4746"
+ }
+ },
+ "475-Compte transitoire, ajustement sp\u00e9cial li\u00e9 \u00e0 la r\u00e9vision du SYSCOHADA (PASSIF)": {
+ "Compte passif": {
+ "account_number": "4752"
+ }
+ },
+ "Produits constat\u00e9s d\u2019avance": {
+ "account_number": "477"
+ },
+ "479-\u00c9carts de conversion passif": {
+ "Augmentation des cr\u00e9ances d\u2019exploitation": {
+ "account_number": "4791"
+ },
+ "Augmentation des cr\u00e9ances financi\u00e8res": {
+ "account_number": "4792"
+ },
+ "Diminution des dettes d\u2019exploitation": {
+ "account_number": "4793"
+ },
+ "Diminution des dettes financi\u00e8res": {
+ "account_number": "4794"
+ },
+ "Diff\u00e9rences d\u2019\u00e9valuation sur instruments de tr\u00e9sorerie": {
+ "account_number": "4797"
+ },
+ "Diff\u00e9rences compens\u00e9es par couverture de change": {
+ "account_number": "4798"
+ }
+ }
+ },
+ "48-Cr\u00e9ances et dettes hors activit\u00e9s ordinaires (HAO) (PASSIF)": {
+ "Fournisseurs d\u2019investissements": {
+ "Immobilisations incorporelles": {
+ "account_number": "4811"
+ },
+ "Immobilisations corporelles": {
+ "account_number": "4812"
+ },
+ "Versements restant \u00e0 effectuer sur titres de participation et titres immobilis\u00e9s non lib\u00e9r\u00e9s": {
+ "account_number": "4813"
+ },
+ "R\u00e9serve de propri\u00e9t\u00e9": {
+ "account_number": "4816"
+ },
+ "Retenues de garantie": {
+ "account_number": "4817"
+ },
+ "Factures non parvenues": {
+ "account_number": "4818"
+ },
+ "account_number": "481"
+ },
+ "Fournisseurs d\u2019investissements, effets \u00e0 payer": {
+ "Immobilisations incorporelles": {
+ "account_number": "4821"
+ },
+ "Immobilisations corporelles": {
+ "account_number": "4822"
+ },
+ "account_number": "482"
+ },
+ "Autres dettes hors activit\u00e9s ordinaires (HAO)": {
+ "Produits": {
+ "account_number": "4887"
+ },
+ "account_number": "484"
+ }
+ },
+ "root_type": "Liability"
+ },
+ "Comptes de tr\u00e9sorerie": {
+ "Titres de placement": {
+ "Titres du tr\u00e9sor et bons de caisse \u00e0 court terme": {
+ "Titres du Tr\u00e9sor \u00e0 court terme": {
+ "account_number": "5011"
+ },
+ "Titres d\u2019organismes financiers": {
+ "account_number": "5012"
+ },
+ "Bons de caisse \u00e0 court terme": {
+ "account_number": "5013"
+ },
+ "Frais d\u2019acquisition des titres de tr\u00e9sor et bons de caisse": {
+ "account_number": "5016"
+ },
+ "account_number": "501"
+ },
+ "Actions": {
+ "Actions ou parts propres": {
+ "account_number": "5021"
+ },
+ "Actions cot\u00e9es": {
+ "account_number": "5022"
+ },
+ "Actions non cot\u00e9es": {
+ "account_number": "5023"
+ },
+ "Actions d\u00e9membr\u00e9es (certificats d\u2019investissement, droits de vote)": {
+ "account_number": "5024"
+ },
+ "Autres actions": {
+ "account_number": "5025"
+ },
+ "Frais d\u2019acquisition des actions": {
+ "account_number": "5026"
+ },
+ "account_number": "502"
+ },
+ "Obligations": {
+ "Obligations \u00e9mises par la soci\u00e9t\u00e9 et rachet\u00e9es par elle": {
+ "account_number": "5031"
+ },
+ "Obligations cot\u00e9es": {
+ "account_number": "5032"
+ },
+ "Obligations non cot\u00e9es": {
+ "account_number": "5033"
+ },
+ "Autres obligations": {
+ "account_number": "5035"
+ },
+ "Frais d\u2019acquisition des obligations": {
+ "account_number": "5036"
+ },
+ "account_number": "503"
+ },
+ "Bons de souscription": {
+ "Bons de souscription d\u2019actions": {
+ "account_number": "5042"
+ },
+ "Bons de souscription d\u2019obligations": {
+ "account_number": "5043"
+ },
+ "account_number": "504"
+ },
+ "Titres n\u00e9gociables hors r\u00e9gion": {
+ "account_number": "505"
+ },
+ "Int\u00e9r\u00eats courus": {
+ "Titres du Tr\u00e9sor et bons de caisse \u00e0 court terme": {
+ "account_number": "5061"
+ },
+ "Actions": {
+ "account_number": "5062"
+ },
+ "Obligations": {
+ "account_number": "5063"
+ },
+ "account_number": "506"
+ },
+ "Autres titres de placement et cr\u00e9ances assimil\u00e9es": {
+ "account_number": "508"
+ },
+ "account_number": "50"
+ },
+ "Valeurs \u00e0 encaisser": {
+ "Effets \u00e0 encaisser": {
+ "account_number": "511"
+ },
+ "Effets \u00e0 l\u2019encaissement": {
+ "account_number": "512"
+ },
+ "Ch\u00e8ques \u00e0 encaisser": {
+ "account_number": "513"
+ },
+ "Ch\u00e8ques \u00e0 l\u2019encaissement": {
+ "account_number": "514"
+ },
+ "Cartes de cr\u00e9dit \u00e0 encaisser": {
+ "account_number": "515"
+ },
+ "Autres valeurs \u00e0 l\u2019encaissement": {
+ "Warrants": {
+ "account_number": "5181"
+ },
+ "Billets de fonds": {
+ "account_number": "5182"
+ },
+ "Ch\u00e8ques de voyage": {
+ "account_number": "5185"
+ },
+ "Coupons \u00e9chus": {
+ "account_number": "5186"
+ },
+ "Int\u00e9r\u00eats \u00e9chus des obligations": {
+ "account_number": "5187"
+ },
+ "account_number": "518"
+ },
+ "account_number": "51"
+ },
+ "Banques": {
+ "Banques locales": {
+ "Banques en monnaie nationale": {
+ "account_type": "Bank",
+ "account_number": "5211"
+ },
+ "Banques en devises": {
+ "account_type": "Bank",
+ "account_number": "5215"
+ },
+ "account_type": "Bank",
+ "account_number": "521"
+ },
+ "Banques autres \u00c9tats r\u00e9gion": {
+ "account_number": "522"
+ },
+ "Banques autres \u00c9tats zone mon\u00e9taire": {
+ "account_number": "523"
+ },
+ "Banques hors zone mon\u00e9taire": {
+ "account_number": "524"
+ },
+ "Banques d\u00e9p\u00f4t \u00e0 terme": {
+ "account_number": "525"
+ },
+ "Banques, int\u00e9r\u00eats courus": {
+ "Banque, int\u00e9r\u00eats courus, charges \u00e0 payer": {
+ "account_number": "5261"
+ },
+ "Banque, int\u00e9r\u00eats courus, produits \u00e0 recevoir": {
+ "account_number": "5267"
+ },
+ "account_number": "526"
+ },
+ "account_number": "52"
+ },
+ "\u00c9tablissements financiers et assimil\u00e9s": {
+ "Ch\u00e8ques postaux": {
+ "account_number": "531"
+ },
+ "Tr\u00e9sor": {
+ "account_number": "532"
+ },
+ "Soci\u00e9t\u00e9s de gestion et d\u2019interm\u00e9diation (SGI)": {
+ "account_number": "533"
+ },
+ "\u00c9tablissements financiers, int\u00e9r\u00eats courus": {
+ "account_number": "536"
+ },
+ "Autres organismes financiers": {
+ "account_number": "538"
+ },
+ "account_number": "53"
+ },
+ "Instruments de tr\u00e9sorerie": {
+ "Options de taux d\u2019int\u00e9r\u00eat": {
+ "account_number": "541"
+ },
+ "Options de taux de change": {
+ "account_number": "542"
+ },
+ "Options de taux boursiers": {
+ "account_number": "543"
+ },
+ "Instruments de march\u00e9s \u00e0 terme": {
+ "account_number": "544"
+ },
+ "Avoirs d\u2019or et autres m\u00e9taux pr\u00e9cieux": {
+ "account_number": "545"
+ },
+ "account_number": "54"
+ },
+ "Instruments de monnaie \u00e9lectronique": {
+ "Monnaie \u00e9lectronique carte carburant": {
+ "account_number": "551"
+ },
+ "Monnaie \u00e9lectronique t\u00e9l\u00e9phone portable": {
+ "account_number": "552"
+ },
+ "Monnaie \u00e9lectronique carte p\u00e9age": {
+ "account_number": "553"
+ },
+ "Porte-monnaie \u00e9lectronique": {
+ "account_number": "554"
+ },
+ "Autres instruments de monnaies \u00e9lectroniques": {
+ "account_number": "558"
+ },
+ "account_number": "55"
+ },
+ "Banques, cr\u00e9dits de tr\u00e9sorerie et d\u2019escompte": {
+ "Cr\u00e9dits de tr\u00e9sorerie": {
+ "account_number": "561"
+ },
+ "Escompte de cr\u00e9dits de campagne": {
+ "account_number": "564"
+ },
+ "Escompte de cr\u00e9dits ordinaires": {
+ "account_number": "565"
+ },
+ "Banques, cr\u00e9dits de tr\u00e9sorerie, int\u00e9r\u00eats courus": {
+ "account_number": "566"
+ },
+ "account_number": "56"
+ },
+ "Caisse": {
+ "Caisse si\u00e8ge social": {
+ "Caisse en monnaie nationale": {
+ "account_number": "5711"
+ },
+ "Caisse en devises": {
+ "account_number": "5712"
+ },
+ "account_number": "571"
+ },
+ "Caisse succursale A": {
+ "En monnaie nationale": {
+ "account_number": "5721"
+ },
+ "En devises": {
+ "account_number": "5722"
+ },
+ "account_number": "572"
+ },
+ "Caisse succursale B": {
+ "En monnaie nationale": {
+ "account_number": "5731"
+ },
+ "En devises": {
+ "account_number": "5732"
+ },
+ "account_number": "573"
+ },
+ "account_number": "57"
+ },
+ "R\u00e9gies d\u2019avances, accr\u00e9ditifs et virements internes": {
+ "R\u00e9gies d\u2019avance": {
+ "account_number": "581"
+ },
+ "Accr\u00e9ditifs": {
+ "account_number": "582"
+ },
+ "Virements de fonds": {
+ "account_number": "585"
+ },
+ "Autres virements internes": {
+ "account_number": "588"
+ },
+ "account_number": "58"
+ },
+ "D\u00e9pr\u00e9ciations et provisions pour risque \u00e0 court terme": {
+ "D\u00e9pr\u00e9ciations des titres de placement": {
+ "account_number": "590"
+ },
+ "D\u00e9pr\u00e9ciations des titres et valeurs \u00e0 encaisser": {
+ "account_number": "591"
+ },
+ "D\u00e9pr\u00e9ciations des comptes banques": {
+ "account_number": "592"
+ },
+ "D\u00e9pr\u00e9ciations des comptes \u00e9tablissements financiers et assimil\u00e9s": {
+ "account_number": "593"
+ },
+ "D\u00e9pr\u00e9ciations des comptes d\u2019instruments de tr\u00e9sorerie": {
+ "account_number": "594"
+ },
+ "Provisions pour risque \u00e0 court terme \u00e0 caract\u00e8re financier": {
+ "account_number": "599"
+ },
+ "account_number": "59"
+ },
+ "root_type": "Asset",
+ "account_number": "5"
+ },
+ "Comptes de charges des activit\u00e9s ordinaires": {
+ "Achats et variations de stocks": {
+ "Achats de marchandises": {
+ "Dans la R\u00e9gion": {
+ "account_number": "6011"
+ },
+ "Hors R\u00e9gion": {
+ "account_number": "6012"
+ },
+ "Aux entit\u00e9s du groupe dans la R\u00e9gion": {
+ "account_number": "6013"
+ },
+ "Aux entit\u00e9s du groupe hors R\u00e9gion": {
+ "account_number": "6014"
+ },
+ "Frais sur achats": {
+ "account_number": "6015"
+ },
+ "Rabais, remises et ristournes obtenus (non ventil\u00e9s)": {
+ "account_number": "6019"
+ },
+ "account_number": "601"
+ },
+ "Achats de mati\u00e8res premi\u00e8res et fournitures li\u00e9es": {
+ "Dans la R\u00e9gion": {
+ "account_number": "6021"
+ },
+ "Hors R\u00e9gion": {
+ "account_number": "6022"
+ },
+ "Aux entit\u00e9s du groupe dans la R\u00e9gion": {
+ "account_number": "6023"
+ },
+ "Aux entit\u00e9s du groupe hors R\u00e9gion": {
+ "account_number": "6024"
+ },
+ "Frais sur achats": {
+ "account_number": "6025"
+ },
+ "Rabais, remises et ristournes obtenus (non ventil\u00e9s)": {
+ "account_number": "6029"
+ },
+ "account_number": "602"
+ },
+ "Variations des stocks de biens achet\u00e9s": {
+ "Variations des stocks de marchandises": {
+ "account_number": "6031"
+ },
+ "Variations des stocks de mati\u00e8res premi\u00e8res et fournitures li\u00e9es": {
+ "account_number": "6032"
+ },
+ "Variations des stocks d\u2019autres approvisionnements": {
+ "account_number": "6033"
+ },
+ "account_number": "603"
+ },
+ "Achats stock\u00e9s de mati\u00e8res et fournitures consommables": {
+ "Mati\u00e8res consommables": {
+ "account_number": "6041"
+ },
+ "Mati\u00e8res combustibles": {
+ "account_number": "6042"
+ },
+ "Produits d\u2019entretien": {
+ "account_number": "6043"
+ },
+ "Fournitures d\u2019atelier et d\u2019usine": {
+ "account_number": "6044"
+ },
+ "Frais sur achat": {
+ "account_number": "6045"
+ },
+ "Fournitures de magasin": {
+ "account_number": "6046"
+ },
+ "Fournitures de bureau": {
+ "account_number": "6047"
+ },
+ "Rabais, remises et ristournes obtenus (non ventil\u00e9s)": {
+ "account_number": "6049"
+ },
+ "account_number": "604"
+ },
+ "Autres achats": {
+ "Fournitures non stockables Eau": {
+ "account_number": "6051"
+ },
+ "Fournitures non stockables \u00c9lectricit\u00e9": {
+ "account_number": "6052"
+ },
+ "Fournitures non stockables Autres \u00e9nergies": {
+ "account_number": "6053"
+ },
+ "Fournitures d\u2019entretien non stockables": {
+ "account_number": "6054"
+ },
+ "Fournitures de bureau non stockables": {
+ "account_number": "6055"
+ },
+ "Achats de petit mat\u00e9riel et outillage": {
+ "account_number": "6056"
+ },
+ "Achats d\u2019\u00e9tudes et prestations de services": {
+ "account_number": "6057"
+ },
+ "Achats de travaux, mat\u00e9riels et \u00e9quipements": {
+ "account_number": "6058"
+ },
+ "Rabais, remises et ristournes obtenus (non ventil\u00e9s)": {
+ "account_number": "6059"
+ },
+ "account_number": "605"
+ },
+ "Achats d\u2019emballages": {
+ "Emballages perdus": {
+ "account_number": "6081"
+ },
+ "Emballages r\u00e9cup\u00e9rables non identifiables": {
+ "account_number": "6082"
+ },
+ "Emballages \u00e0 usage mixte": {
+ "account_number": "6083"
+ },
+ "Frais sur achats": {
+ "account_number": "6085"
+ },
+ "Rabais, remises et ristournes obtenus (non ventil\u00e9s)": {
+ "account_number": "6089"
+ },
+ "account_number": "608"
+ },
+ "account_number": "60"
+ },
+ "Transports": {
+ "Transports sur ventes": {
+ "account_number": "612"
+ },
+ "Transports pour le compte de tiers": {
+ "account_number": "613"
+ },
+ "Transports du personnel": {
+ "account_number": "614"
+ },
+ "Transports de plis": {
+ "account_number": "616"
+ },
+ "Autres frais de transport": {
+ "Voyages et d\u00e9placements": {
+ "account_number": "6181"
+ },
+ "Transports entre \u00e9tablissements ou chantiers": {
+ "account_number": "6182"
+ },
+ "Transports administratifs": {
+ "account_number": "6183"
+ },
+ "account_number": "618"
+ },
+ "account_number": "61"
+ },
+ "Services ext\u00e9rieurs": {
+ "Sous-traitance g\u00e9n\u00e9rale": {
+ "account_number": "621"
+ },
+ "Locations, charges locatives": {
+ "Locations de terrains": {
+ "account_number": "6221"
+ },
+ "Locations de b\u00e2timents": {
+ "account_number": "6222"
+ },
+ "Locations de mat\u00e9riels et outillages": {
+ "account_number": "6223"
+ },
+ "Malis sur emballages": {
+ "account_number": "6224"
+ },
+ "Locations d\u2019emballages": {
+ "account_number": "6225"
+ },
+ "Fermages et loyers du foncier": {
+ "account_number": "6226"
+ },
+ "Locations et charges locatives diverses": {
+ "account_number": "6228"
+ },
+ "account_number": "622"
+ },
+ "Redevances de location acquisition": {
+ "Cr\u00e9dit-bail immobilier": {
+ "account_number": "6232"
+ },
+ "Cr\u00e9dit-bail mobilier": {
+ "account_number": "6233"
+ },
+ "Location-vente": {
+ "account_number": "6234"
+ },
+ "Autres contrats de location acquisition": {
+ "account_number": "6238"
+ },
+ "account_number": "623"
+ },
+ "Entretien, r\u00e9parations, remise en \u00e9tat et maintenance": {
+ "Entretien et r\u00e9parations des biens immobiliers": {
+ "account_number": "6241"
+ },
+ "Entretien et r\u00e9parations des biens mobiliers": {
+ "account_number": "6242"
+ },
+ "Maintenance": {
+ "account_number": "6243"
+ },
+ "Charges de d\u00e9mant\u00e8lement et remise en \u00e9tat": {
+ "account_number": "6244"
+ },
+ "Autres entretiens et r\u00e9parations": {
+ "account_number": "6248"
+ },
+ "account_number": "624"
+ },
+ "Primes d\u2019assurance": {
+ "Assurances multirisques": {
+ "account_number": "6251"
+ },
+ "Assurances mat\u00e9riel de transport": {
+ "account_number": "6252"
+ },
+ "Assurances risques d\u2019exploitation": {
+ "account_number": "6253"
+ },
+ "Assurances responsabilit\u00e9 du producteur": {
+ "account_number": "6254"
+ },
+ "Assurances insolvabilit\u00e9 clients": {
+ "account_number": "6255"
+ },
+ "Assurances transport sur ventes": {
+ "account_number": "6257"
+ },
+ "Autres primes d\u2019assurances": {
+ "account_number": "6258"
+ },
+ "account_number": "625"
+ },
+ "\u00c9tudes, recherches et documentation": {
+ "\u00c9tudes et recherches": {
+ "account_number": "6261"
+ },
+ "Documentation g\u00e9n\u00e9rale": {
+ "account_number": "6265"
+ },
+ "Documentation technique": {
+ "account_number": "6266"
+ },
+ "account_number": "626"
+ },
+ "Publicit\u00e9, publications, relations publiques": {
+ "Annonces, insertions": {
+ "account_number": "6271"
+ },
+ "Catalogues, imprim\u00e9s publicitaires": {
+ "account_number": "6272"
+ },
+ "\u00c9chantillons": {
+ "account_number": "6273"
+ },
+ "Foires et expositions": {
+ "account_number": "6274"
+ },
+ "Publications": {
+ "account_number": "6275"
+ },
+ "Cadeaux \u00e0 la client\u00e8le": {
+ "account_number": "6276"
+ },
+ "Frais de colloques, s\u00e9minaires, conf\u00e9rences": {
+ "account_number": "6277"
+ },
+ "Autres charges de publicit\u00e9 et relations publiques": {
+ "account_number": "6278"
+ },
+ "account_number": "627"
+ },
+ "Frais de t\u00e9l\u00e9communications": {
+ "Frais de t\u00e9l\u00e9phone": {
+ "account_number": "6281"
+ },
+ "Frais de t\u00e9lex": {
+ "account_number": "6282"
+ },
+ "Frais de t\u00e9l\u00e9copie": {
+ "account_number": "6283"
+ },
+ "Autres frais de t\u00e9l\u00e9communications": {
+ "account_number": "6288"
+ },
+ "account_number": "628"
+ },
+ "account_number": "62"
+ },
+ "Autres services ext\u00e9rieurs": {
+ "Frais bancaires": {
+ "Frais sur titres (vente, garde)": {
+ "account_number": "6311"
+ },
+ "Frais sur effets": {
+ "account_number": "6312"
+ },
+ "Location de coffres": {
+ "account_number": "6313"
+ },
+ "Commissions d\u2019affacturage": {
+ "account_number": "6314"
+ },
+ "Commissions sur cartes de cr\u00e9dit": {
+ "account_number": "6315"
+ },
+ "Frais d\u2019\u00e9mission d\u2019emprunts": {
+ "account_number": "6316"
+ },
+ "Frais sur instruments monnaie \u00e9lectronique": {
+ "account_number": "6317"
+ },
+ "Autres frais bancaires": {
+ "account_number": "6318"
+ },
+ "account_number": "631"
+ },
+ "R\u00e9mun\u00e9rations d\u2019interm\u00e9diaires et de conseils": {
+ "Commissions et courtages sur ventes": {
+ "account_number": "6322"
+ },
+ "Honoraires des professions r\u00e9glement\u00e9es": {
+ "account_number": "6324"
+ },
+ "Frais d\u2019actes et de contentieux": {
+ "account_number": "6325"
+ },
+ "R\u00e9mun\u00e9rations d\u2019affacturage": {
+ "account_number": "6326"
+ },
+ "R\u00e9mun\u00e9rations des autres prestataires de services": {
+ "account_number": "6327"
+ },
+ "Divers frais": {
+ "account_number": "6328"
+ },
+ "account_number": "632"
+ },
+ "Frais de formation du personnel": {
+ "account_number": "633"
+ },
+ "Redevances pour brevets, licences, logiciels, concessions et droits et valeurs similaires": {
+ "Redevances pour brevets, licences": {
+ "account_number": "6342"
+ },
+ "Redevances pour logiciels": {
+ "account_number": "6343"
+ },
+ "Redevances pour marques": {
+ "account_number": "6344"
+ },
+ "Redevances pour sites internet": {
+ "account_number": "6345"
+ },
+ "Redevances pour concessions, droits et valeurs similaires": {
+ "account_number": "6346"
+ },
+ "account_number": "634"
+ },
+ "Cotisations": {
+ "Cotisations": {
+ "account_number": "6351"
+ },
+ "Concours divers": {
+ "account_number": "6358"
+ },
+ "account_number": "635"
+ },
+ "R\u00e9mun\u00e9rations de personnel ext\u00e9rieur \u00e0 l\u2019entit\u00e9": {
+ "Personnel int\u00e9rimaire": {
+ "account_number": "6371"
+ },
+ "Personnel d\u00e9tach\u00e9 ou pr\u00eat\u00e9 \u00e0 l\u2019entit\u00e9": {
+ "account_number": "6372"
+ },
+ "account_number": "637"
+ },
+ "Autres charges externes": {
+ "Frais de recrutement du personnel": {
+ "account_number": "6381"
+ },
+ "Frais de d\u00e9m\u00e9nagement": {
+ "account_number": "6382"
+ },
+ "R\u00e9ceptions": {
+ "account_number": "6383"
+ },
+ "Missions": {
+ "account_number": "6384"
+ },
+ "Charges de copropri\u00e9t\u00e9": {
+ "account_number": "6385"
+ },
+ "account_number": "638"
+ },
+ "account_number": "63"
+ },
+ "Imp\u00f4ts et taxes": {
+ "Imp\u00f4ts et taxes directs": {
+ "Imp\u00f4ts fonciers et taxes annexes": {
+ "account_number": "6411"
+ },
+ "Patentes, licences et taxes annexes": {
+ "account_number": "6412"
+ },
+ "Taxes sur appointements et salaires": {
+ "account_number": "6413"
+ },
+ "Taxes d\u2019apprentissage": {
+ "account_number": "6414"
+ },
+ "Formation professionnelle continue": {
+ "account_number": "6415"
+ },
+ "Autres imp\u00f4ts et taxes directs": {
+ "account_number": "6418"
+ },
+ "account_number": "641"
+ },
+ "Imp\u00f4ts et taxes indirects": {
+ "account_number": "645"
+ },
+ "Droits d\u2019enregistrement": {
+ "Droits de mutation": {
+ "account_number": "6461"
+ },
+ "Droits de timbre": {
+ "account_number": "6462"
+ },
+ "Taxes sur les v\u00e9hicules de soci\u00e9t\u00e9": {
+ "account_number": "6463"
+ },
+ "Vignettes": {
+ "account_number": "6464"
+ },
+ "Autres droits": {
+ "account_number": "6468"
+ },
+ "account_number": "646"
+ },
+ "P\u00e9nalit\u00e9s, amendes fiscales": {
+ "P\u00e9nalit\u00e9s d\u2019assiette, imp\u00f4ts directs": {
+ "account_number": "6471"
+ },
+ "P\u00e9nalit\u00e9s d\u2019assiette, imp\u00f4ts indirects": {
+ "account_number": "6472"
+ },
+ "P\u00e9nalit\u00e9s de recouvrement, imp\u00f4ts directs": {
+ "account_number": "6473"
+ },
+ "P\u00e9nalit\u00e9s de recouvrement, imp\u00f4ts indirects": {
+ "account_number": "6474"
+ },
+ "Autres p\u00e9nalit\u00e9s et amendes fiscales": {
+ "account_number": "6478"
+ },
+ "account_number": "647"
+ },
+ "Autres imp\u00f4ts et taxes": {
+ "account_number": "648"
+ },
+ "account_number": "64"
+ },
+ "Autres charges": {
+ "Pertes sur cr\u00e9ances clients et autres d\u00e9biteurs": {
+ "Clients": {
+ "account_number": "6511"
+ },
+ "Autres d\u00e9biteurs": {
+ "account_number": "6515"
+ },
+ "account_number": "651"
+ },
+ "Quote-part de r\u00e9sultat sur op\u00e9rations faites en commun": {
+ "Quote-part transf\u00e9r\u00e9e de b\u00e9n\u00e9fices (comptabilit\u00e9 du g\u00e9rant)": {
+ "account_number": "6521"
+ },
+ "Pertes imput\u00e9es par transfert (comptabilit\u00e9 des associ\u00e9s non g\u00e9rants)": {
+ "account_number": "6525"
+ },
+ "account_number": "652"
+ },
+ "Valeurs comptables des cessions courantes d\u2019immobilisations": {
+ "Immobilisations incorporelles": {
+ "account_number": "6541"
+ },
+ "Immobilisations corporelles": {
+ "account_number": "6542"
+ },
+ "account_number": "654"
+ },
+ "Perte de change sur cr\u00e9ances et dettes commerciale": {
+ "account_number": "656"
+ },
+ "P\u00e9nalit\u00e9s et amendes p\u00e9nales": {
+ "account_number": "657"
+ },
+ "Charges diverses": {
+ "Indemnit\u00e9s de fonction et autres r\u00e9mun\u00e9rations d\u2019administrateurs": {
+ "account_number": "6581"
+ },
+ "Dons": {
+ "account_number": "6582"
+ },
+ "M\u00e9c\u00e9nat": {
+ "account_number": "6583"
+ },
+ "Autres charges diverses": {
+ "account_number": "6588"
+ },
+ "account_number": "658"
+ },
+ "Charges pour d\u00e9pr\u00e9ciations et provisions pour risques \u00e0 court terme d\u2019exploitation": {
+ "Sur risques \u00e0 court terme": {
+ "account_number": "6591"
+ },
+ "Sur stocks": {
+ "account_number": "6593"
+ },
+ "Sur cr\u00e9ances": {
+ "account_number": "6594"
+ },
+ "Autres charges pour d\u00e9pr\u00e9ciations et provisions pour risques \u00e0 court terme": {
+ "account_number": "6598"
+ },
+ "account_number": "659"
+ },
+ "account_number": "65"
+ },
+ "Charges de personnel": {
+ "R\u00e9mun\u00e9rations directes vers\u00e9es au personnel national": {
+ "Appointements salaires et commissions": {
+ "account_number": "6611"
+ },
+ "Primes et gratifications": {
+ "account_number": "6612"
+ },
+ "Cong\u00e9s pay\u00e9s": {
+ "account_number": "6613"
+ },
+ "Indemnit\u00e9s de pr\u00e9avis, de licenciement et de recherche d\u2019embauche": {
+ "account_number": "6614"
+ },
+ "Indemnit\u00e9s de maladie vers\u00e9es aux travailleurs": {
+ "account_number": "6615"
+ },
+ "Suppl\u00e9ment familial": {
+ "account_number": "6616"
+ },
+ "Avantages en nature": {
+ "account_number": "6617"
+ },
+ "Autres r\u00e9mun\u00e9rations directes": {
+ "account_number": "6618"
+ },
+ "account_number": "661"
+ },
+ "R\u00e9mun\u00e9rations directes vers\u00e9es au personnel non national": {
+ "Appointements salaires et commissions": {
+ "account_number": "6621"
+ },
+ "Primes et gratifications": {
+ "account_number": "6622"
+ },
+ "Cong\u00e9s pay\u00e9s": {
+ "account_number": "6623"
+ },
+ "Indemnit\u00e9s de pr\u00e9avis, de licenciement et de recherche d\u2019embauche": {
+ "account_number": "6624"
+ },
+ "Indemnit\u00e9s de maladie vers\u00e9es aux travailleurs": {
+ "account_number": "6625"
+ },
+ "Suppl\u00e9ment familial": {
+ "account_number": "6626"
+ },
+ "Avantages en nature": {
+ "account_number": "6627"
+ },
+ "Autres r\u00e9mun\u00e9rations directes": {
+ "account_number": "6628"
+ },
+ "account_number": "662"
+ },
+ "Indemnit\u00e9s forfaitaires vers\u00e9es au personnel": {
+ "Indemnit\u00e9s de logement": {
+ "account_number": "6631"
+ },
+ "Indemnit\u00e9s de repr\u00e9sentation": {
+ "account_number": "6632"
+ },
+ "Indemnit\u00e9s d\u2019expatriation": {
+ "account_number": "6633"
+ },
+ "Indemnit\u00e9s de transport": {
+ "account_number": "6634"
+ },
+ "Autres indemnit\u00e9s et avantages divers": {
+ "account_number": "6638"
+ },
+ "account_number": "663"
+ },
+ "Charges sociales": {
+ "Charges sociales sur r\u00e9mun\u00e9ration du personnel national": {
+ "account_number": "6641"
+ },
+ "Charges sociales sur r\u00e9mun\u00e9ration du personnel non national": {
+ "account_number": "6642"
+ },
+ "account_number": "664"
+ },
+ "R\u00e9mun\u00e9rations et charges sociales de l\u2019exploitant individuel": {
+ "R\u00e9mun\u00e9ration du travail de l\u2019exploitant": {
+ "account_number": "6661"
+ },
+ "Charges sociales": {
+ "account_number": "6662"
+ },
+ "account_number": "666"
+ },
+ "R\u00e9mun\u00e9ration transf\u00e9r\u00e9e de personnel ext\u00e9rieur": {
+ "Personnel int\u00e9rimaire": {
+ "account_number": "6671"
+ },
+ "Personnel d\u00e9tach\u00e9 ou pr\u00eat\u00e9 \u00e0 l\u2019entit\u00e9": {
+ "account_number": "6672"
+ },
+ "account_number": "667"
+ },
+ "Autres charges sociales": {
+ "Versements aux syndicats et comit\u00e9s d\u2019entreprise, d\u2019\u00e9tablissement": {
+ "account_number": "6681"
+ },
+ "Versements aux comit\u00e9s d\u2019hygi\u00e8ne et de s\u00e9curit\u00e9": {
+ "account_number": "6682"
+ },
+ "Versements et contributions aux autres \u0153uvres sociales": {
+ "account_number": "6683"
+ },
+ "M\u00e9decine du travail et pharmacie": {
+ "account_number": "6684"
+ },
+ "Assurances et organismes de sant\u00e9": {
+ "account_number": "6685"
+ },
+ "Assurances retraite et fonds de pension": {
+ "account_number": "6686"
+ },
+ "Majorations et p\u00e9nalit\u00e9s sociales": {
+ "account_number": "6687"
+ },
+ "Charges sociales diverses": {
+ "account_number": "6688"
+ },
+ "account_number": "668"
+ },
+ "account_number": "66"
+ },
+ "Frais financiers et charges assimil\u00e9es": {
+ "Int\u00e9r\u00eats des emprunts": {
+ "Emprunts obligataires": {
+ "account_number": "6711"
+ },
+ "Emprunts aupr\u00e8s des \u00e9tablissements de cr\u00e9dit": {
+ "account_number": "6712"
+ },
+ "Dettes li\u00e9es \u00e0 des participations": {
+ "account_number": "6713"
+ },
+ "Primes de remboursement des obligations": {
+ "account_number": "6714"
+ },
+ "account_number": "671"
+ },
+ "Int\u00e9r\u00eats dans loyers de location acquisition": {
+ "Int\u00e9r\u00eats dans loyers de location acquisition / cr\u00e9dit-bail immobilier": {
+ "account_number": "6722"
+ },
+ "Int\u00e9r\u00eats dans loyers de location acquisition / cr\u00e9dit-bail mobilier": {
+ "account_number": "6723"
+ },
+ "Int\u00e9r\u00eats dans loyers de location acquisition / location-vente": {
+ "account_number": "6724"
+ },
+ "Int\u00e9r\u00eats dans loyers des autres locations acquisition": {
+ "account_number": "6728"
+ },
+ "account_number": "672"
+ },
+ "Escomptes accord\u00e9s": {
+ "account_number": "673"
+ },
+ "Autres int\u00e9r\u00eats": {
+ "Avances re\u00e7ues et d\u00e9p\u00f4ts cr\u00e9diteurs": {
+ "account_number": "6741"
+ },
+ "Comptes courants bloqu\u00e9s": {
+ "account_number": "6742"
+ },
+ "Int\u00e9r\u00eats sur obligations cautionn\u00e9es": {
+ "account_number": "6743"
+ },
+ "Int\u00e9r\u00eats sur dettes commerciales": {
+ "account_number": "6744"
+ },
+ "Int\u00e9r\u00eats bancaires et sur op\u00e9rations de financement (escompte...)": {
+ "account_number": "6745"
+ },
+ "Int\u00e9r\u00eats sur dettes diverses": {
+ "account_number": "6748"
+ },
+ "account_number": "674"
+ },
+ "Escomptes des effets de commerce": {
+ "account_number": "675"
+ },
+ "Pertes de change financi\u00e8res": {
+ "account_number": "676"
+ },
+ "Pertes sur titres de placement": {
+ "Pertes sur cessions de titres de placement": {
+ "account_number": "6771"
+ },
+ "Mali provenant d\u2019attribution gratuite d\u2019actions au personnel salari\u00e9 et aux dirigeants": {
+ "account_number": "6772"
+ },
+ "account_number": "677"
+ },
+ "Pertes et charges sur risques financiers": {
+ "Sur rentes viag\u00e8res": {
+ "account_number": "6781"
+ },
+ "Sur op\u00e9rations financi\u00e8res": {
+ "account_number": "6782"
+ },
+ "Sur instruments de tr\u00e9sorerie": {
+ "account_number": "6784"
+ },
+ "account_number": "678"
+ },
+ "Charges pour d\u00e9pr\u00e9ciations et provisions pour risques \u00e0 court terme financi\u00e8res": {
+ "Sur risques financiers": {
+ "account_number": "6791"
+ },
+ "Sur titres de placement": {
+ "account_number": "6795"
+ },
+ "Autres charges pour d\u00e9pr\u00e9ciations et provisions pour risques \u00e0 court terme financi\u00e8res": {
+ "account_number": "6798"
+ },
+ "account_number": "679"
+ },
+ "account_number": "67"
+ },
+ "Dotations aux amortissements": {
+ "Dotations aux amortissements d\u2019exploitation": {
+ "Dotations aux amortissements des immobilisations incorporelles": {
+ "account_number": "6812"
+ },
+ "Dotations aux amortissements des immobilisations corporelles": {
+ "account_number": "6813"
+ },
+ "account_number": "681"
+ },
+ "account_number": "68"
+ },
+ "Dotations aux provisions et aux d\u00e9pr\u00e9ciations": {
+ "Dotations aux provisions et aux d\u00e9pr\u00e9ciations d\u2019exploitation": {
+ "Dotations aux provisions pour risques et charges": {
+ "account_number": "6911"
+ },
+ "Dotations aux d\u00e9pr\u00e9ciations des immobilisations incorporelles": {
+ "account_number": "6913"
+ },
+ "Dotations aux d\u00e9pr\u00e9ciations des immobilisations corporelles": {
+ "account_number": "6914"
+ },
+ "account_number": "691"
+ },
+ "Dotations aux provisions et aux d\u00e9pr\u00e9ciations financi\u00e8res": {
+ "Dotations aux provisions pour risques et charges": {
+ "account_number": "6971"
+ },
+ "Dotations aux d\u00e9pr\u00e9ciations des immobilisations financi\u00e8res": {
+ "account_number": "6972"
+ },
+ "account_number": "697"
+ },
+ "account_number": "69"
+ },
+ "root_type": "Expense",
+ "account_number": "6"
+ },
+ "Comptes de produits des activit\u00e9s ordinaires": {
+ "Ventes": {
+ "Ventes de marchandises": {
+ "Dans la R\u00e9gion": {
+ "account_number": "7011"
+ },
+ "Hors R\u00e9gion": {
+ "account_number": "7012"
+ },
+ "Aux entit\u00e9s du groupe dans la R\u00e9gion": {
+ "account_number": "7013"
+ },
+ "Aux entit\u00e9s du groupe hors R\u00e9gion": {
+ "account_number": "7014"
+ },
+ "Sur internet": {
+ "account_number": "7015"
+ },
+ "Rabais, remises, ristournes accord\u00e9s (non ventil\u00e9s)": {
+ "account_number": "7019"
+ },
+ "account_number": "701"
+ },
+ "Ventes de produits finis": {
+ "Dans la R\u00e9gion": {
+ "account_number": "7021"
+ },
+ "Hors R\u00e9gion": {
+ "account_number": "7022"
+ },
+ "Aux entit\u00e9s du groupe dans la R\u00e9gion": {
+ "account_number": "7023"
+ },
+ "Aux entit\u00e9s du groupe hors R\u00e9gion": {
+ "account_number": "7024"
+ },
+ "Sur internet": {
+ "account_number": "7025"
+ },
+ "Rabais, remises, ristournes accord\u00e9s (non ventil\u00e9s)": {
+ "account_number": "7029"
+ },
+ "account_number": "702"
+ },
+ "Ventes de produits interm\u00e9diaires": {
+ "Dans la R\u00e9gion": {
+ "account_number": "7031"
+ },
+ "Hors R\u00e9gion": {
+ "account_number": "7032"
+ },
+ "Aux entit\u00e9s du groupe dans la R\u00e9gion": {
+ "account_number": "7033"
+ },
+ "Aux entit\u00e9s du groupe hors R\u00e9gion": {
+ "account_number": "7034"
+ },
+ "Sur internet": {
+ "account_number": "7035"
+ },
+ "Rabais, remises, ristournes accord\u00e9s (non ventil\u00e9s)": {
+ "account_number": "7039"
+ },
+ "account_number": "703"
+ },
+ "Ventes de produits r\u00e9siduels": {
+ "Dans la R\u00e9gion": {
+ "account_number": "7041"
+ },
+ "Hors R\u00e9gion": {
+ "account_number": "7042"
+ },
+ "Aux entit\u00e9s du groupe dans la R\u00e9gion": {
+ "account_number": "7043"
+ },
+ "Aux entit\u00e9s du groupe hors R\u00e9gion": {
+ "account_number": "7044"
+ },
+ "Sur internet": {
+ "account_number": "7045"
+ },
+ "Rabais, remises, ristournes accord\u00e9s (non ventil\u00e9s)": {
+ "account_number": "7049"
+ },
+ "account_number": "704"
+ },
+ "Travaux factur\u00e9s": {
+ "Dans la R\u00e9gion": {
+ "account_number": "7051"
+ },
+ "Hors R\u00e9gion": {
+ "account_number": "7052"
+ },
+ "Aux entit\u00e9s du groupe dans la R\u00e9gion": {
+ "account_number": "7053"
+ },
+ "Aux entit\u00e9s du groupe hors R\u00e9gion": {
+ "account_number": "7054"
+ },
+ "Sur internet": {
+ "account_number": "7055"
+ },
+ "Rabais, remises, ristournes accord\u00e9s (non ventil\u00e9s)": {
+ "account_number": "7059"
+ },
+ "account_number": "705"
+ },
+ "Services vendus": {
+ "Dans la R\u00e9gion": {
+ "account_number": "7061"
+ },
+ "Hors R\u00e9gion": {
+ "account_number": "7062"
+ },
+ "Aux entit\u00e9s du groupe dans la R\u00e9gion": {
+ "account_number": "7063"
+ },
+ "Aux entit\u00e9s du groupe hors R\u00e9gion": {
+ "account_number": "7064"
+ },
+ "Sur internet": {
+ "account_number": "7065"
+ },
+ "Rabais, remises, ristournes accord\u00e9s (non ventil\u00e9s)": {
+ "account_number": "7069"
+ },
+ "account_number": "706"
+ },
+ "Produits accessoires": {
+ "Ports, emballages perdus et autres frais factur\u00e9s": {
+ "account_number": "7071"
+ },
+ "Commissions et courtages": {
+ "account_number": "7072"
+ },
+ "Locations": {
+ "account_number": "7073"
+ },
+ "Bonis sur reprises et cessions d\u2019emballages": {
+ "account_number": "7074"
+ },
+ "Mise \u00e0 disposition de personnel": {
+ "account_number": "7075"
+ },
+ "Redevances pour brevets, logiciels, marques et droits similaires": {
+ "account_number": "7076"
+ },
+ "Services exploit\u00e9s dans l\u2019int\u00e9r\u00eat du personnel": {
+ "account_number": "7077"
+ },
+ "Autres produits accessoires": {
+ "account_number": "7078"
+ },
+ "account_number": "707"
+ },
+ "account_number": "70"
+ },
+ "Subventions d\u2019exploitation": {
+ "Sur produits \u00e0 l\u2019exportation": {
+ "account_number": "711"
+ },
+ "Sur produits \u00e0 l\u2019importation": {
+ "account_number": "712"
+ },
+ "Sur produits de p\u00e9r\u00e9quation": {
+ "account_number": "713"
+ },
+ "Indemnit\u00e9s et subventions d\u2019exploitation (entit\u00e9 agricole)": {
+ "account_number": "714"
+ },
+ "Autres subventions d\u2019exploitation": {
+ "Vers\u00e9es par l\u2019\u00c9tat et les collectivit\u00e9s publiques": {
+ "account_number": "7181"
+ },
+ "Vers\u00e9es par les organismes internationaux": {
+ "account_number": "7182"
+ },
+ "Vers\u00e9es par des tiers": {
+ "account_number": "7183"
+ },
+ "account_number": "718"
+ },
+ "account_number": "71"
+ },
+ "Production immobilis\u00e9e": {
+ "Immobilisations incorporelles": {
+ "account_number": "721"
+ },
+ "Immobilisations corporelles": {
+ "Immobilisations corporelles (hors actifs biologiques)": {
+ "account_number": "7221"
+ },
+ "Immobilisations corporelles (actifs biologiques)": {
+ "account_number": "7222"
+ },
+ "account_number": "722"
+ },
+ "Production auto-consomm\u00e9e": {
+ "account_number": "724"
+ },
+ "Immobilisations financi\u00e8res": {
+ "account_number": "726"
+ },
+ "account_number": "72"
+ },
+ "Variations des stocks de biens et de services produits": {
+ "Variations des stocks de produits en cours": {
+ "Produits en cours": {
+ "account_number": "7341"
+ },
+ "Travaux en cours": {
+ "account_number": "7342"
+ },
+ "account_number": "734"
+ },
+ "Variations des en-cours de services": {
+ "\u00c9tudes en cours": {
+ "account_number": "7351"
+ },
+ "Prestations de services en cours": {
+ "account_number": "7352"
+ },
+ "account_number": "735"
+ },
+ "Variations des stocks de produits finis": {
+ "account_number": "736"
+ },
+ "Variations des stocks de produits interm\u00e9diaires et r\u00e9siduels": {
+ "Produits interm\u00e9diaires": {
+ "account_number": "7371"
+ },
+ "Produits r\u00e9siduels": {
+ "account_number": "7372"
+ },
+ "account_number": "737"
+ },
+ "account_number": "73"
+ },
+ "Autres produits": {
+ "Profits sur cr\u00e9ances clients et autres d\u00e9biteurs": {
+ "account_number": "751"
+ },
+ "Quote-part de r\u00e9sultat sur op\u00e9rations faites en commun": {
+ "Quote-part transf\u00e9r\u00e9e de pertes (comptabilit\u00e9 du g\u00e9rant)": {
+ "account_number": "7521"
+ },
+ "B\u00e9n\u00e9fices attribu\u00e9s par transfert (comptabilit\u00e9 des associ\u00e9s non g\u00e9rants)": {
+ "account_number": "7525"
+ },
+ "account_number": "752"
+ },
+ "Produits des cessions courantes d\u2019immobilisations": {
+ "Immobilisations incorporelles": {
+ "account_number": "7541"
+ },
+ "Immobilisations corporelles": {
+ "account_number": "7542"
+ },
+ "account_number": "754"
+ },
+ "Gains de change sur cr\u00e9ances et dettes commerciales": {
+ "account_number": "756"
+ },
+ "Produits divers": {
+ "Indemnit\u00e9s de fonction et autres r\u00e9mun\u00e9rations d\u2019administrateurs": {
+ "account_number": "7581"
+ },
+ "Indemnit\u00e9s d\u2019assurances re\u00e7ues": {
+ "account_number": "7582"
+ },
+ "Autres produits divers": {
+ "account_number": "7588"
+ },
+ "account_number": "758"
+ },
+ "Reprises de charges pour d\u00e9pr\u00e9ciations et provisions pour risques \u00e0 court terme d\u2019exploitation": {
+ "Sur risques \u00e0 court terme": {
+ "account_number": "7591"
+ },
+ "Sur stocks": {
+ "account_number": "7593"
+ },
+ "Sur cr\u00e9ances": {
+ "account_number": "7594"
+ },
+ "Sur autres charges pour d\u00e9pr\u00e9ciations et provisions pour risques \u00e0 court terme d\u2019exploitation": {
+ "account_number": "7598"
+ },
+ "account_number": "759"
+ },
+ "account_number": "75"
+ },
+ "Revenus financiers et produits assimil\u00e9s": {
+ "Int\u00e9r\u00eats de pr\u00eats et cr\u00e9ances diverses": {
+ "Int\u00e9r\u00eats de pr\u00eats": {
+ "account_number": "7712"
+ },
+ "Int\u00e9r\u00eats sur cr\u00e9ances diverses": {
+ "account_number": "7713"
+ },
+ "account_number": "771"
+ },
+ "Revenus de participations et autres titres immobilis\u00e9s": {
+ "Revenus des titres de participation": {
+ "account_number": "7721"
+ },
+ "Revenus autres titres immobilis\u00e9s": {
+ "account_number": "7722"
+ },
+ "account_number": "772"
+ },
+ "Escomptes obtenus": {
+ "account_number": "773"
+ },
+ "Revenus de placement": {
+ "Revenus des obligations": {
+ "account_number": "7745"
+ },
+ "Revenus des titres de placement": {
+ "account_number": "7746"
+ },
+ "account_number": "774"
+ },
+ "Int\u00e9r\u00eats dans loyers de location acquisition": {
+ "account_number": "775"
+ },
+ "Gains de change financiers": {
+ "account_number": "776"
+ },
+ "Gains sur cessions de titres de placement": {
+ "account_number": "777"
+ },
+ "Gains sur risques financiers": {
+ "Sur rentes viag\u00e8res": {
+ "account_number": "7781"
+ },
+ "Sur op\u00e9rations financi\u00e8res": {
+ "account_number": "7782"
+ },
+ "Sur instruments de tr\u00e9sorerie": {
+ "account_number": "7784"
+ },
+ "account_number": "778"
+ },
+ "Reprises de charges pour d\u00e9pr\u00e9ciations et provisions \u00e0 court terme financi\u00e8res": {
+ "Sur risques financiers": {
+ "account_number": "7791"
+ },
+ "Sur titres de placement": {
+ "account_number": "7795"
+ },
+ "Sur autres charges pour d\u00e9pr\u00e9ciations et provisions pour risques \u00e0 court terme financi\u00e8res": {
+ "account_number": "7798"
+ },
+ "account_number": "779"
+ },
+ "account_number": "77"
+ },
+ "Transferts de charges": {
+ "Transferts de charges d\u2019exploitation": {
+ "account_number": "781"
+ },
+ "Transferts de charges financi\u00e8res": {
+ "account_number": "787"
+ },
+ "account_number": "78"
+ },
+ "Reprises de provisions, de d\u00e9pr\u00e9ciations et autres": {
+ "Reprises de provisions et d\u00e9pr\u00e9ciations d\u2019exploitation": {
+ "Pour risques et charges": {
+ "account_number": "7911"
+ },
+ "Des immobilisations incorporelles": {
+ "account_number": "7913"
+ },
+ "Des immobilisations corporelles": {
+ "account_number": "7914"
+ },
+ "account_number": "791"
+ },
+ "Reprises de provisions et d\u00e9pr\u00e9ciations financi\u00e8res": {
+ "Pour risques et charges": {
+ "account_number": "7971"
+ },
+ "Des immobilisations financi\u00e8res": {
+ "account_number": "7972"
+ },
+ "account_number": "797"
+ },
+ "Reprises d\u2019amortissements": {
+ "account_number": "798"
+ },
+ "Reprises de subventions d\u2019investissement": {
+ "account_number": "799"
+ },
+ "account_number": "79"
+ },
+ "root_type": "Income",
+ "account_number": "7"
+ },
+ "8-Comptes des autres charges et des autres produits (CHARGES)": {
+ "Valeurs comptables des cessions d\u2019immobilisations": {
+ "Immobilisations incorporelles": {
+ "account_number": "811"
+ },
+ "Immobilisations corporelles": {
+ "account_number": "812"
+ },
+ "Immobilisations financi\u00e8res": {
+ "account_number": "816"
+ },
+ "account_number": "81"
+ },
+ "Charges hors activit\u00e9s ordinaires": {
+ "Charges HAO constat\u00e9es": {
+ "account_number": "831"
+ },
+ "Charges li\u00e9es aux op\u00e9rations de restructuration": {
+ "account_number": "833"
+ },
+ "Pertes sur cr\u00e9ances HAO": {
+ "account_number": "834"
+ },
+ "Dons et lib\u00e9ralit\u00e9s accord\u00e9s": {
+ "account_number": "835"
+ },
+ "Abandons de cr\u00e9ances consentis": {
+ "account_number": "836"
+ },
+ "Charges li\u00e9es aux op\u00e9rations de liquidation": {
+ "account_number": "837"
+ },
+ "Charges pour d\u00e9pr\u00e9ciations et provisions pour risques \u00e0 court terme HAO": {
+ "account_number": "839"
+ },
+ "account_number": "83"
+ },
+ "Dotations hors activit\u00e9s ordinaires": {
+ "Dotations aux provisions r\u00e9glement\u00e9es": {
+ "account_number": "851"
+ },
+ "Dotations aux amortissements HAO": {
+ "account_number": "852"
+ },
+ "Dotations aux d\u00e9pr\u00e9ciations HAO": {
+ "account_number": "853"
+ },
+ "Dotations aux provisions pour risques et charges HAO": {
+ "account_number": "854"
+ },
+ "Autres dotations HAO": {
+ "account_number": "858"
+ },
+ "account_number": "85"
+ },
+ "Participation des travailleurs": {
+ "Participation l\u00e9gale aux b\u00e9n\u00e9fices": {
+ "account_number": "871"
+ },
+ "Participation contractuelle aux b\u00e9n\u00e9fices": {
+ "account_number": "874"
+ },
+ "Autres participations": {
+ "account_number": "878"
+ },
+ "account_number": "87"
+ },
+ "Imp\u00f4ts sur le r\u00e9sultat": {
+ "Imp\u00f4ts sur les b\u00e9n\u00e9fices de l\u2019exercice": {
+ "Activit\u00e9s exerc\u00e9es dans l\u2019\u00c9tat": {
+ "account_number": "8911"
+ },
+ "Activit\u00e9s exerc\u00e9es dans les autres \u00c9tats de la R\u00e9gion": {
+ "account_number": "8912"
+ },
+ "Activit\u00e9s exerc\u00e9es hors R\u00e9gion": {
+ "account_number": "8913"
+ },
+ "account_number": "891"
+ },
+ "Rappel d\u2019imp\u00f4ts sur r\u00e9sultats ant\u00e9rieurs": {
+ "account_number": "892"
+ },
+ "Imp\u00f4t minimum forfaitaire IMF": {
+ "account_number": "895"
+ },
+ "D\u00e9gr\u00e8vements et annulations d\u2019imp\u00f4ts sur r\u00e9sultats ant\u00e9rieurs": {
+ "D\u00e9gr\u00e8vements": {
+ "account_number": "8991"
+ },
+ "Annulations pour pertes r\u00e9troactives": {
+ "account_number": "8994"
+ },
+ "account_number": "899"
+ },
+ "account_number": "89"
+ },
+ "root_type": "Expense"
+ },
+ "8-Comptes des autres charges et des autres produits (PRODUITS)": {
+ "Produits des cessions d\u2019immobilisations": {
+ "Immobilisations incorporelles": {
+ "account_number": "821"
+ },
+ "Immobilisations corporelles": {
+ "account_number": "822"
+ },
+ "Immobilisations financi\u00e8res": {
+ "account_number": "826"
+ },
+ "account_number": "82"
+ },
+ "Produits hors activit\u00e9s ordinaires": {
+ "Produits HAO constat\u00e9s": {
+ "account_number": "841"
+ },
+ "Produits li\u00e9s aux op\u00e9rations de restructuration": {
+ "account_number": "843"
+ },
+ "Indemnit\u00e9s et subventions HAO (entit\u00e9 agricole)": {
+ "account_number": "844"
+ },
+ "Dons et lib\u00e9ralit\u00e9s obtenus": {
+ "account_number": "845"
+ },
+ "Abandons de cr\u00e9ances obtenus": {
+ "account_number": "846"
+ },
+ "Produits li\u00e9s aux op\u00e9rations de liquidation": {
+ "account_number": "847"
+ },
+ "Transferts de charges HAO": {
+ "account_number": "848"
+ },
+ "Reprises de charges pour d\u00e9pr\u00e9ciations et provisions pour risques \u00e0 court terme HAO": {
+ "account_number": "849"
+ },
+ "account_number": "84"
+ },
+ "Reprises de charges, provisions et d\u00e9pr\u00e9ciations HAO": {
+ "Reprises de provisions r\u00e9glement\u00e9es": {
+ "account_number": "861"
+ },
+ "Reprises d\u2019amortissements HAO": {
+ "account_number": "862"
+ },
+ "Reprises de d\u00e9pr\u00e9ciations HAO": {
+ "account_number": "863"
+ },
+ "Reprises de provisions pour risques et charges HAO": {
+ "account_number": "864"
+ },
+ "Autres reprises HAO": {
+ "account_number": "868"
+ },
+ "account_number": "86"
+ },
+ "Subventions d\u2019\u00e9quilibre": {
+ "\u00c9tat": {
+ "account_number": "881"
+ },
+ "Collectivit\u00e9s publiques": {
+ "account_number": "884"
+ },
+ "Groupe": {
+ "account_number": "886"
+ },
+ "Autres": {
+ "account_number": "888"
+ },
+ "account_number": "88"
+ },
+ "root_type": "Income"
+ }
+ }
+}
\ No newline at end of file
diff --git a/erpnext/accounts/doctype/account/chart_of_accounts/verified/ci_plan_comptable.json b/erpnext/accounts/doctype/account/chart_of_accounts/verified/ci_plan_comptable.json
new file mode 100644
index 00000000000..cacde3de336
--- /dev/null
+++ b/erpnext/accounts/doctype/account/chart_of_accounts/verified/ci_plan_comptable.json
@@ -0,0 +1,1919 @@
+{
+ "country_code": "ci",
+ "name": "Syscohada - Plan Comptable",
+ "tree": {
+ "1-Comptes de ressources durables": {
+ "10-Capital": {
+ "101-Capital social": {
+ "1011-Capital souscrit, non appel\u00e9": {},
+ "1012-Capital souscrit, appel\u00e9, non vers\u00e9": {},
+ "1013-Capital souscrit, appel\u00e9, vers\u00e9, non amorti": {},
+ "1014-Capital souscrit, appel\u00e9, vers\u00e9, amorti": {},
+ "1018-Capital souscrit soumis \u00e0 des conditions particuli\u00e8res": {}
+ },
+ "102-Capital par dotation": {
+ "1021-Dotation initiale": {},
+ "1022-Dotations compl\u00e9mentaires": {},
+ "1028-Autres dotations": {}
+ },
+ "103-Capital personnel": {},
+ "104-Compte de l\u2019exploitant": {
+ "1041-Apports temporaires": {},
+ "1042-Op\u00e9rations courantes": {},
+ "1043-R\u00e9mun\u00e9rations, imp\u00f4ts et autres charges personnelles": {},
+ "1047-Pr\u00e9l\u00e8vements d\u2019autoconsommation": {},
+ "1048-Autres pr\u00e9l\u00e8vements": {}
+ },
+ "105-Primes li\u00e9es au capital social": {
+ "1051-Primes d\u2019\u00e9mission": {},
+ "1052-Primes d\u2019apport": {},
+ "1053-Primes de fusion": {},
+ "1054-Primes de conversion": {},
+ "1058-Autres primes": {}
+ },
+ "106-\u00c9carts de r\u00e9\u00e9valuation": {
+ "1061-\u00c9carts de r\u00e9\u00e9valuation l\u00e9gale": {},
+ "1062-\u00c9carts de r\u00e9\u00e9valuation libre": {}
+ },
+ "109-Apporteurs, capital souscrit, non appel\u00e9": {}
+ },
+ "11-R\u00e9serves": {
+ "111-R\u00e9serve l\u00e9gale": {},
+ "112-R\u00e9serves statutaires ou contractuelles": {},
+ "113-R\u00e9serves r\u00e9glement\u00e9es": {
+ "1131-R\u00e9serves de plus-values nettes \u00e0 long terme": {},
+ "1132-R\u00e9serves d\u2019attribution gratuite d\u2019actions au personnel salari\u00e9 et aux dirigeants": {},
+ "1133-R\u00e9serves cons\u00e9cutives \u00e0 l\u2019octroi de subventions d\u2019investissement": {},
+ "1134-R\u00e9serves des valeurs mobili\u00e8res donnant acc\u00e8s au capital": {},
+ "1135-Autres r\u00e9serves r\u00e9glement\u00e9es": {}
+ },
+ "118-Autres r\u00e9serves": {
+ "1181-R\u00e9serves facultatives": {},
+ "1188-R\u00e9serves diverses": {}
+ }
+ },
+ "12-Report \u00e0 nouveau": {
+ "121-Report \u00e0 nouveau cr\u00e9diteur": {},
+ "129-Report \u00e0 nouveau d\u00e9biteur": {
+ "1291-Perte nette \u00e0 reporter": {},
+ "1292-Perte Amortissements r\u00e9put\u00e9s diff\u00e9r\u00e9s": {}
+ }
+ },
+ "13-R\u00e9sultat net de l\u2019exercice": {
+ "130-R\u00e9sultat en instance d\u2019affectation": {
+ "1301-R\u00e9sultat en instance d\u2019affectation : b\u00e9n\u00e9fice": {},
+ "1309-R\u00e9sultat en instance d\u2019affectation : perte": {}
+ },
+ "131-R\u00e9sultat net : b\u00e9n\u00e9fice": {},
+ "132-Marge commerciale (MC)": {},
+ "133-Valeur ajout\u00e9e (VA)": {},
+ "134-Exc\u00e9dent brut d\u2019exploitation (EBE)": {},
+ "135-R\u00e9sultat d\u2019exploitation (RE)": {},
+ "136-R\u00e9sultat financier (RF)": {},
+ "137-R\u00e9sultat des activit\u00e9s ordinaires (RAO)": {},
+ "138-R\u00e9sultat hors activit\u00e9s ordinaires (RHAO)": {
+ "1381-R\u00e9sultat de fusion": {},
+ "1382-R\u00e9sultat d\u2019apport partiel d\u2019actif": {},
+ "1383-R\u00e9sultat de scission": {},
+ "1384-R\u00e9sultat de liquidation": {}
+ },
+ "139-R\u00e9sultat net : perte": {}
+ },
+ "14-Subventions d\u2019investissement": {
+ "141-Subventions d\u2019\u00e9quipement": {
+ "1411-\u00c9tat": {},
+ "1412-R\u00e9gions": {},
+ "1413-D\u00e9partements": {},
+ "1414-Communes et collectivit\u00e9s publiques d\u00e9centralis\u00e9es": {},
+ "1415-Entit\u00e9s publiques ou mixtes": {},
+ "1416-Entit\u00e9s et organismes priv\u00e9s": {},
+ "1417-Organismes internationaux": {},
+ "1418-Autres": {}
+ },
+ "148-Autres subventions d\u2019investissement": {}
+ },
+ "15-Provisions r\u00e9glement\u00e9es et fonds assimil\u00e9s": {
+ "151-Amortissements d\u00e9rogatoires": {},
+ "152-Plus-values de cession \u00e0 r\u00e9investir": {},
+ "153-Fonds r\u00e9glement\u00e9s": {
+ "1531-Fonds National": {},
+ "1532-Pr\u00e9l\u00e8vement pour le Budget": {}
+ },
+ "154-Provisions sp\u00e9ciales de r\u00e9\u00e9valuation": {},
+ "155-Provisions r\u00e9glement\u00e9es relatives aux immobilisations": {
+ "1551-Reconstitution des gisements miniers et p\u00e9troliers": {}
+ },
+ "156-Provisions r\u00e9glement\u00e9es relatives aux stocks": {
+ "1561-Hausse de prix": {},
+ "1562-Fluctuation des cours": {}
+ },
+ "157-Provisions pour investissement": {},
+ "158-Autres provisions et fonds r\u00e9glement\u00e9s": {}
+ },
+ "16-Emprunts et dettes assimil\u00e9es": {
+ "161-Emprunts obligataires": {
+ "1611-Emprunts obligataires ordinaires": {},
+ "1612-Emprunts obligataires convertibles en actions": {},
+ "1613-Emprunts obligataires remboursables en actions": {},
+ "1618-Autres emprunts obligataires": {}
+ },
+ "162-Emprunts et dettes aupr\u00e8s des \u00e9tablissements de cr\u00e9dit": {},
+ "163-Avances re\u00e7ues de l\u2019\u00c9tat": {},
+ "164-Avances re\u00e7ues et comptes courants bloqu\u00e9s": {},
+ "165-D\u00e9p\u00f4ts et cautionnements re\u00e7us": {
+ "1651-D\u00e9p\u00f4ts": {},
+ "1652-Cautionnements": {}
+ },
+ "166-Int\u00e9r\u00eats courus": {
+ "1661-Sur emprunts obligataires": {},
+ "1662-Sur emprunts et dettes aupr\u00e8s des \u00e9tablissements de cr\u00e9dit": {},
+ "1663-Sur avances re\u00e7ues de l\u2019\u00c9tat": {},
+ "1664-Sur avances re\u00e7ues et comptes courants bloqu\u00e9s": {},
+ "1665-Sur d\u00e9p\u00f4ts et cautionnements re\u00e7us": {},
+ "1667-Sur avances assorties de conditions particuli\u00e8res": {},
+ "1668-Sur autres emprunts et dettes": {}
+ },
+ "167-Avances assorties de conditions particuli\u00e8res": {
+ "1671-Avances bloqu\u00e9es pour augmentation du capital": {},
+ "1672-Avances conditionn\u00e9es par l\u2019\u00c9tat": {},
+ "1673-Avances conditionn\u00e9es par les autres organismes africains": {},
+ "1674-Avances conditionn\u00e9es par les organismes internationaux": {}
+ },
+ "168-Autres emprunts et dettes": {
+ "1681-Rentes viag\u00e8res capitalis\u00e9es": {},
+ "1682-Billets de fonds": {},
+ "1683-Dettes cons\u00e9cutives \u00e0 des titres emprunt\u00e9s": {},
+ "1684-Emprunts participatifs": {},
+ "1685-Participation des travailleurs aux b\u00e9n\u00e9fices": {},
+ "1686-Emprunts et dettes contract\u00e9s aupr\u00e8s des autres tiers": {}
+ }
+ },
+ "17-Dettes de location acquisition": {
+ "172-Dettes de location acquisition / cr\u00e9dit bail immobilier": {},
+ "173-Dettes de location acquisition / cr\u00e9dit bail mobilier": {},
+ "174-Dettes de location acquisition / location de vente": {},
+ "176-Int\u00e9r\u00eats courus": {
+ "1762-Sur dettes de location acquisition / cr\u00e9dit-bail immobilier": {},
+ "1763-Sur dettes de location acquisition / cr\u00e9dit-bail mobilier": {},
+ "1764-Sur dettes de location acquisition / location-vente": {},
+ "1768-Sur autres dettes de location acquisition": {}
+ },
+ "178-Autres dettes de location acquisition": {}
+ },
+ "18-Dettes li\u00e9es \u00e0 des participations et comptes de liaison des \u00e9tablissements et soci\u00e9t\u00e9s en participation": {
+ "181-Dettes li\u00e9es \u00e0 des participations": {
+ "1811-Dettes li\u00e9es \u00e0 des participations (groupe)": {},
+ "1812-Dettes li\u00e9es \u00e0 des participations (hors groupe)": {}
+ },
+ "182-Dettes li\u00e9es \u00e0 des soci\u00e9t\u00e9s en participation": {},
+ "183-Int\u00e9r\u00eats courus sur dettes li\u00e9es \u00e0 des participations": {},
+ "184-Comptes permanents bloqu\u00e9s des \u00e9tablissements et succursales": {},
+ "185-Comptes permanents non bloqu\u00e9s des \u00e9tablissements et succursales": {},
+ "186-Comptes de liaison charges": {},
+ "187-Comptes de liaison produits": {},
+ "188-Comptes de liaison des soci\u00e9t\u00e9s en participation": {}
+ },
+ "19-Provisions pour risques et charges": {
+ "191-Provisions pour litiges": {},
+ "192-Provisions pour garanties donn\u00e9es aux clients": {},
+ "193-Provisions pour pertes sur march\u00e9s \u00e0 ach\u00e8vement futur": {},
+ "194-Provisions pour pertes de change": {},
+ "195-Provisions pour imp\u00f4ts": {},
+ "196-Provisions pour pensions et obligations similaires": {
+ "1961-Provisions pour pensions et obligations similaires engagement de retraite": {},
+ "1962-Actif du r\u00e9gime de retraite": {}
+ },
+ "197-Provisions pour restructuration": {},
+ "198-Autres provisions pour risques et charges": {
+ "1981-Provisions pour amendes et p\u00e9nalit\u00e9s": {},
+ "1983-Provisions pour propre assureur": {},
+ "1984-Provisions pour d\u00e9mant\u00e8lement et remise en \u00e9tat": {},
+ "1985-Provisions pour droits \u00e0 r\u00e9duction ou avantage en nature (ch\u00e8ques cadeau, cartes de fid\u00e9lit\u00e9...)": {},
+ "1988-Provisions pour divers risques et charges": {}
+ }
+ },
+ "root_type": "Equity"
+ },
+ "2-Comptes d\u2019actif immobilis\u00e9": {
+ "21-Immobilisations incorporelles": {
+ "account_type": "Fixed Asset",
+ "211-Frais de d\u00e9veloppement": {
+ "account_type": "Fixed Asset"
+ },
+ "212-Brevets, licences, concessions et droits similaires": {
+ "account_type": "Fixed Asset",
+ "2121-Brevets": {
+ "account_type": "Fixed Asset"
+ },
+ "2122-Licences": {
+ "account_type": "Fixed Asset"
+ },
+ "2123-Concessions de service public": {
+ "account_type": "Fixed Asset"
+ },
+ "2128-Autres concessions et droits similaires": {
+ "account_type": "Fixed Asset"
+ }
+ },
+ "213-Logiciels et sites internet": {
+ "account_type": "Fixed Asset",
+ "2131-Logiciels": {
+ "account_type": "Fixed Asset"
+ },
+ "2132-Sites internet": {
+ "account_type": "Fixed Asset"
+ }
+ },
+ "214-Marques": {
+ "account_type": "Fixed Asset"
+ },
+ "215-Fonds commercial": {
+ "account_type": "Fixed Asset"
+ },
+ "216-Droit au bail": {
+ "account_type": "Fixed Asset"
+ },
+ "217-Investissements de cr\u00e9ation": {
+ "account_type": "Fixed Asset"
+ },
+ "218-Autres droits et valeurs incorporels": {
+ "account_type": "Fixed Asset",
+ "2181-Frais de prospection et d\u2019\u00e9valuation de ressources min\u00e9rales": {
+ "account_type": "Fixed Asset"
+ },
+ "2182-Co\u00fbts d\u2019obtention du contrat": {
+ "account_type": "Fixed Asset"
+ },
+ "2183-Fichiers clients, notices, titres de journaux et magazines": {
+ "account_type": "Fixed Asset"
+ },
+ "2184-Co\u00fbts des franchises": {
+ "account_type": "Fixed Asset"
+ },
+ "2188-Divers droits et valeurs incorporelles": {
+ "account_type": "Fixed Asset"
+ }
+ },
+ "219-Immobilisations incorporelles en cours": {
+ "account_type": "Fixed Asset",
+ "2191-Frais de d\u00e9veloppement": {
+ "account_type": "Fixed Asset"
+ },
+ "2193-Logiciels et internet": {
+ "account_type": "Fixed Asset"
+ },
+ "2198-Autres droits et valeurs incorporels": {
+ "account_type": "Fixed Asset"
+ }
+ }
+ },
+ "22-Terrains": {
+ "account_type": "Fixed Asset",
+ "221-Terrains agricoles et forestiers": {
+ "account_type": "Fixed Asset",
+ "2211-Terrains d\u2019exploitation agricole": {
+ "account_type": "Fixed Asset"
+ },
+ "2212-Terrains d\u2019exploitation foresti\u00e8re": {
+ "account_type": "Fixed Asset"
+ },
+ "2218-Autres terrains": {
+ "account_type": "Fixed Asset"
+ }
+ },
+ "222-Terrains nus": {
+ "account_type": "Fixed Asset",
+ "2221-Terrains \u00e0 b\u00e2tir": {
+ "account_type": "Fixed Asset"
+ },
+ "2228-Autres terrains nus": {
+ "account_type": "Fixed Asset"
+ }
+ },
+ "223-Terrains b\u00e2tis": {
+ "account_type": "Fixed Asset",
+ "2231-Pour b\u00e2timents industriels et agricoles": {
+ "account_type": "Fixed Asset"
+ },
+ "2232-Pour b\u00e2timents administratifs et commerciaux": {
+ "account_type": "Fixed Asset"
+ },
+ "2234-Pour b\u00e2timents affect\u00e9s aux autres op\u00e9rations professionnelles": {
+ "account_type": "Fixed Asset"
+ },
+ "2235-Pour b\u00e2timents affect\u00e9s aux autres op\u00e9rations non professionnelles": {
+ "account_type": "Fixed Asset"
+ },
+ "2238-Autres terrains b\u00e2tis": {
+ "account_type": "Fixed Asset"
+ }
+ },
+ "224-Travaux de mise en valeur des terrains": {
+ "account_type": "Fixed Asset",
+ "2241-Plantation d\u2019arbres et d\u2019arbustes": {
+ "account_type": "Fixed Asset"
+ },
+ "2245-Am\u00e9liorations du fonds": {
+ "account_type": "Fixed Asset"
+ },
+ "2248-Autres travaux": {
+ "account_type": "Fixed Asset"
+ }
+ },
+ "225-Terrains de carri\u00e8res tr\u00e9fonds": {
+ "account_type": "Fixed Asset",
+ "2251-Carri\u00e8res": {
+ "account_type": "Fixed Asset"
+ }
+ },
+ "226-Terrains am\u00e9nag\u00e9s": {
+ "account_type": "Fixed Asset",
+ "2261-Parkings": {
+ "account_type": "Fixed Asset"
+ }
+ },
+ "227-Terrains mis en concession": {
+ "account_type": "Fixed Asset"
+ },
+ "228-Autres terrains": {
+ "account_type": "Fixed Asset",
+ "2281-Terrains immeubles de placement": {
+ "account_type": "Fixed Asset"
+ },
+ "2285-Terrains des logements affect\u00e9s au personnel": {
+ "account_type": "Fixed Asset"
+ },
+ "2286-Terrains de location acquisition": {
+ "account_type": "Fixed Asset"
+ },
+ "2288-Divers terrains": {
+ "account_type": "Fixed Asset"
+ }
+ },
+ "229-Am\u00e9nagements de terrains en cours": {
+ "account_type": "Fixed Asset",
+ "2291-Terrains agricoles et forestiers": {
+ "account_type": "Fixed Asset"
+ },
+ "2292-Terrains nus": {
+ "account_type": "Fixed Asset"
+ },
+ "2295-Terrains de carri\u00e8res tr\u00e9fonds": {
+ "account_type": "Fixed Asset"
+ },
+ "2298-Autres terrains": {
+ "account_type": "Fixed Asset"
+ }
+ }
+ },
+ "23-B\u00e2timents, installations techniques et agencements": {
+ "231-B\u00e2timents industriels, agricoles, administratifs et commerciaux sur sol propre": {
+ "2311-B\u00e2timents industriels": {},
+ "2312-B\u00e2timents agricoles": {},
+ "2313-B\u00e2timents administratifs et commerciaux": {},
+ "2314-B\u00e2timents affect\u00e9s au logement du personnel": {},
+ "2315-B\u00e2timents immeubles de placement": {},
+ "2316-B\u00e2timents de location acquisition": {}
+ },
+ "232-B\u00e2timents industriels, agricoles, administratifs et commerciaux sur sol d\u2019autrui": {
+ "2321-B\u00e2timents industriels": {},
+ "2322-B\u00e2timents agricoles": {},
+ "2323-B\u00e2timents administratifs et commerciaux": {},
+ "2324-B\u00e2timents affect\u00e9s au logement du personnel": {},
+ "2325-B\u00e2timents immeubles de placement": {},
+ "2326-B\u00e2timents de location acquisition": {}
+ },
+ "233-Ouvrages d\u2019infrastructure": {
+ "2331-Voies de terre": {},
+ "2332-Voies de fer": {},
+ "2333-Voies d\u2019eau": {},
+ "2334-Barrages, Digues": {},
+ "2335-Pistes d\u2019a\u00e9rodrome": {},
+ "2338-Autres ouvrages d\u2019infrastructures": {}
+ },
+ "234-Am\u00e9nagements, agencements et installations techniques": {
+ "2341-Installations complexes sp\u00e9cialis\u00e9es sur sol propre": {},
+ "2342-Installations complexes sp\u00e9cialis\u00e9es sur sol d\u2019autrui": {},
+ "2343-Installations \u00e0 caract\u00e8re sp\u00e9cifique sur sol propre": {},
+ "2344-Installations \u00e0 caract\u00e8re sp\u00e9cifique sur sol d\u2019autrui": {},
+ "2345-Am\u00e9nagements et agencements des b\u00e2timents": {}
+ },
+ "235-Am\u00e9nagements de bureaux": {
+ "2351-Installations g\u00e9n\u00e9rales": {},
+ "2358-Autres am\u00e9nagements de bureaux": {}
+ },
+ "237-B\u00e2timents industriels, agricoles et commerciaux mis en concession": {},
+ "238-Autres installations et agencements": {},
+ "239-B\u00e2timents am\u00e9nagements, agencements et installations en cours": {
+ "2391-B\u00e2timents en cours": {},
+ "2392-Installations en cours": {},
+ "2393-Ouvrages d\u2019infrastructure en cours": {},
+ "2394-Am\u00e9nagements et agencements et installations techniques en cours": {},
+ "2395-Am\u00e9nagements de bureaux en cours": {},
+ "2398-Autres installations et agencements en cours": {}
+ }
+ },
+ "24-Mat\u00e9riel, mobilier et actifs biologiques": {
+ "241-Mat\u00e9riel et outillage industriel et commercial": {
+ "2411-Mat\u00e9riel industriel": {},
+ "2412-Outillage industriel": {},
+ "2413-Mat\u00e9riel commercial": {},
+ "2414-Outillage commercial": {},
+ "2416-Mat\u00e9riel & outillage industriel et commercial de location-acquisition": {}
+ },
+ "242-Mat\u00e9riel et outillage agricole": {
+ "2421-Mat\u00e9riel agricole": {},
+ "2422-Outillage agricole": {},
+ "2426-Mat\u00e9riel & outillage agricole de location-acquisition": {}
+ },
+ "243-Mat\u00e9riel d\u2019emballage r\u00e9cup\u00e9rable et identifiable": {},
+ "244-Mat\u00e9riel et mobilier": {
+ "2441-Mat\u00e9riel de bureau": {},
+ "2442-Mat\u00e9riel informatique": {},
+ "2443-Mat\u00e9riel bureautique": {},
+ "2444-Mobilier de bureau": {},
+ "2445-Mat\u00e9riel et mobilier immeubles de placement": {},
+ "2446-Mat\u00e9riel et mobilier de location acquisition": {},
+ "2447-Mat\u00e9riel et mobilier des logements du personnel": {}
+ },
+ "245-Mat\u00e9riel de transport": {
+ "2451-Mat\u00e9riel automobile": {},
+ "2452-Mat\u00e9riel ferroviaire": {},
+ "2453-Mat\u00e9riel fluvial, lagunaire": {},
+ "2454-Mat\u00e9riel naval": {},
+ "2455-Mat\u00e9riel a\u00e9rien": {},
+ "2456-Mat\u00e9riel de transport de location-acquisition": {},
+ "2457-Mat\u00e9riel hippomobile": {},
+ "2458-Autres mat\u00e9riels de transport": {}
+ },
+ "246-Actifs biologiques": {
+ "2461-Cheptel, animaux de trait": {},
+ "2462-Cheptel, animaux reproducteurs": {},
+ "2463-Animaux de garde": {},
+ "2465-Plantations agricoles": {},
+ "2468-Autres actifs biologiques": {}
+ },
+ "247-Agencements, am\u00e9nagements du mat\u00e9riel et actifs biologiques": {
+ "2471-Agencements et am\u00e9nagements du mat\u00e9riel": {},
+ "2472-Agencements et am\u00e9nagements des actifs biologiques": {},
+ "2478-Autres agencements, am\u00e9nagements du mat\u00e9riel et actifs biologiques": {}
+ },
+ "248-Autres mat\u00e9riels et mobiliers": {
+ "2481-Collections et \u0153uvres d\u2019art": {},
+ "2488-Divers mat\u00e9riels mobiliers": {}
+ },
+ "249-Mat\u00e9riels et actifs biologiques en cours": {
+ "2491-Mat\u00e9riel et outillage industriel et commercial": {},
+ "2492-Mat\u00e9riel et outillage agricole": {},
+ "2493-Mat\u00e9riel d\u2019emballage r\u00e9cup\u00e9rable et identifiable": {},
+ "2494-Mat\u00e9riel et mobilier de bureau": {},
+ "2495-Mat\u00e9riel de transport": {},
+ "2496-Actifs biologiques": {},
+ "2497-Agencements am\u00e9nagements du mat\u00e9riel et actifs biologiques": {},
+ "2498-Autres mat\u00e9riels et actifs biologiques en cours": {}
+ }
+ },
+ "25-Avances et acomptes vers\u00e9s sur immobilisations": {
+ "251-Avances et acomptes vers\u00e9s sur immobilisations incorporelles": {},
+ "252-Avances et acomptes vers\u00e9s sur immobilisations corporelles": {}
+ },
+ "26-Titres de participation": {
+ "261-Titres de participation dans des soci\u00e9t\u00e9s sous contr\u00f4le exclusif": {},
+ "262-Titres de participation dans des soci\u00e9t\u00e9s sous contr\u00f4le conjoint": {},
+ "263-Titres de participation dans des soci\u00e9t\u00e9s conf\u00e9rant une influence notable": {},
+ "265-Participations dans des organismes professionnels": {},
+ "266-Parts dans des groupements d\u2019int\u00e9r\u00eat \u00e9conomique (GIE)": {},
+ "268-Autres titres de participation": {}
+ },
+ "27-Autres immobilisations financi\u00e8res": {
+ "271-Pr\u00eats et cr\u00e9ances": {
+ "2711-Pr\u00eats participatifs": {},
+ "2712-Pr\u00eats aux associ\u00e9s": {},
+ "2713-Billets de fonds": {},
+ "2714-Titres pr\u00eat\u00e9s": {},
+ "2718-Autres pr\u00eats et cr\u00e9ances": {}
+ },
+ "272-Pr\u00eats au personnel": {
+ "2721-Pr\u00eats immobiliers": {},
+ "2722-Pr\u00eats mobiliers et d\u2019installation": {},
+ "2728-Autres pr\u00eats au personnel": {}
+ },
+ "273-Cr\u00e9ances sur l\u2019\u00c9tat": {
+ "2731-Retenues de garantie": {},
+ "2733-Fonds r\u00e9glement\u00e9": {},
+ "2734-Cr\u00e9ances sur le conc\u00e9dant": {},
+ "2738-Autres cr\u00e9ances sur l\u2019\u00c9tat": {}
+ },
+ "274-Titres immobilis\u00e9s": {
+ "2741-Titres immobilis\u00e9s de l\u2019activit\u00e9 de portefeuille (TIAP)": {},
+ "2742-Titres participatifs": {},
+ "2743-Certificats d\u2019investissement": {},
+ "2744-Parts de fonds commun de placement (FCP)": {},
+ "2745-Obligations": {},
+ "2746-Actions ou parts propres": {},
+ "2748-Autres titres immobilis\u00e9s": {}
+ },
+ "275-D\u00e9p\u00f4ts et cautionnements vers\u00e9s": {
+ "2751-D\u00e9p\u00f4ts pour loyers d\u2019avance": {},
+ "2752-D\u00e9p\u00f4ts pour l\u2019\u00e9lectricit\u00e9": {},
+ "2753-D\u00e9p\u00f4ts pour l\u2019eau": {},
+ "2754-D\u00e9p\u00f4ts pour le gaz": {},
+ "2755-D\u00e9p\u00f4ts pour le t\u00e9l\u00e9phone, le t\u00e9lex, la t\u00e9l\u00e9copie": {},
+ "2756-Cautionnements sur march\u00e9s publics": {},
+ "2757-Cautionnements sur autres op\u00e9rations": {},
+ "2758-Autres d\u00e9p\u00f4ts et cautionnements": {}
+ },
+ "276-Int\u00e9r\u00eats courus": {
+ "2761-Pr\u00eats et cr\u00e9ances non commerciales": {},
+ "2762-Pr\u00eats au personnel": {},
+ "2763-Cr\u00e9ances sur l\u2019\u00c9tat": {},
+ "2764-Titres immobilis\u00e9s": {},
+ "2765-D\u00e9p\u00f4ts et cautionnements vers\u00e9s": {},
+ "2767-Cr\u00e9ances rattach\u00e9es \u00e0 des participations": {},
+ "2768-Immobilisations financi\u00e8res diverses": {}
+ },
+ "277-Cr\u00e9ances rattach\u00e9es \u00e0 des participations et avances \u00e0 des GIE": {
+ "2771-Cr\u00e9ances rattach\u00e9es \u00e0 des participations (groupe)": {},
+ "2772-Cr\u00e9ances rattach\u00e9es \u00e0 des participations (hors groupe)": {},
+ "2773-Cr\u00e9ances rattach\u00e9es \u00e0 des soci\u00e9t\u00e9s en participation": {},
+ "2774-Avances \u00e0 des Groupements d\u2019int\u00e9r\u00eat \u00e9conomique (GIE)": {}
+ },
+ "278-Immobilisations financi\u00e8res diverses": {
+ "2781-Cr\u00e9ances diverses groupe": {},
+ "2782-Cr\u00e9ances diverses hors groupe": {},
+ "2784-Banques d\u00e9p\u00f4ts \u00e0 terme": {},
+ "2785-Or et m\u00e9taux pr\u00e9cieux": {},
+ "2788-Autres immobilisations financi\u00e8res": {}
+ }
+ },
+ "28-Amortissements": {
+ "account_type": "Accumulated Depreciation",
+ "281-Amortissements des immobilisations corporelles": {
+ "account_type": "Accumulated Depreciation",
+ "2811-Amortissements des frais de d\u00e9veloppement": {
+ "account_type": "Accumulated Depreciation"
+ },
+ "2812-Amortissements des brevets, licences, concessions et droits similaires": {
+ "account_type": "Accumulated Depreciation"
+ },
+ "2813-Amortissements des logiciels et sites internet": {
+ "account_type": "Accumulated Depreciation"
+ },
+ "2814-Amortissements des marques": {
+ "account_type": "Accumulated Depreciation"
+ },
+ "2815-Amortissements du fonds commercial": {
+ "account_type": "Accumulated Depreciation"
+ },
+ "2816-Amortissements du droit au bail": {
+ "account_type": "Accumulated Depreciation"
+ },
+ "2817-Amortissements des investissements de cr\u00e9ation": {
+ "account_type": "Accumulated Depreciation"
+ },
+ "2818-Amortissements des autres droits et valeurs incorporels": {
+ "account_type": "Accumulated Depreciation"
+ }
+ },
+ "282-Amortissements des terrains": {
+ "2824-Amortissements des travaux de mise en valeur des terrains": {}
+ },
+ "283-Amortissements des b\u00e2timents, installations techniques et agencements": {
+ "2831-Amortissements des b\u00e2timents industriels, agricoles, administratifs et commerciaux sur sol propre": {},
+ "2832-Amortissements des b\u00e2timents industriels, agricoles, administratifs et commerciaux sur sol d\u2019autrui": {},
+ "2833-Amortissements des ouvrages d\u2019infrastructure": {},
+ "2834-Amortissements des am\u00e9nagements, agencements et installations techniques": {},
+ "2835-Amortissements des am\u00e9nagements de bureaux": {},
+ "2837-Amortissements des b\u00e2timents industriels, agricoles et commerciaux mis en concession": {},
+ "2838-Amortissements des autres installations et agencements": {}
+ },
+ "284-Amortissements du mat\u00e9riel": {
+ "2841-Amortissements du mat\u00e9riel et outillage industriel et commercial": {},
+ "2842-Amortissements du mat\u00e9riel et outillage agricole": {},
+ "2843-Amortissements du mat\u00e9riel d\u2019emballage r\u00e9cup\u00e9rable et identifiable": {},
+ "2844-Amortissements du mat\u00e9riel et mobilier": {},
+ "2845-Amortissements du mat\u00e9riel de transport": {},
+ "2846-Amortissements des actifs biologiques": {},
+ "2847-Amortissements des agencements et am\u00e9nagements du mat\u00e9riel et des actifs biologiques": {},
+ "2848-Amortissements des autres mat\u00e9riels": {}
+ }
+ },
+ "29-D\u00e9pr\u00e9ciations des immobilisations": {
+ "291-D\u00e9pr\u00e9ciations des immobilisations incorporelles": {
+ "2911-D\u00e9pr\u00e9ciations des frais de d\u00e9veloppement": {},
+ "2912-D\u00e9pr\u00e9ciations des brevets, licences, concessions et droits similaires": {},
+ "2913-D\u00e9pr\u00e9ciations des logiciels et sites internet": {},
+ "2914-D\u00e9pr\u00e9ciations des marques": {},
+ "2915-D\u00e9pr\u00e9ciations du fonds commercial": {},
+ "2916-D\u00e9pr\u00e9ciations du droit au bail": {},
+ "2917-D\u00e9pr\u00e9ciations des investissements de cr\u00e9ation": {},
+ "2918-D\u00e9pr\u00e9ciations des autres droits et valeurs incorporels": {},
+ "2919-D\u00e9pr\u00e9ciations des immobilisations incorporelles en cours": {}
+ },
+ "292-D\u00e9pr\u00e9ciations des terrains": {
+ "2921-D\u00e9pr\u00e9ciations des terrains agricoles et forestiers": {},
+ "2922-D\u00e9pr\u00e9ciations des terrains nus": {},
+ "2923-D\u00e9pr\u00e9ciations des terrains b\u00e2tis": {},
+ "2924-D\u00e9pr\u00e9ciations des travaux de mise en valeur des terrains": {},
+ "2925-D\u00e9pr\u00e9ciations des terrains de gisement": {},
+ "2926-D\u00e9pr\u00e9ciations des terrains am\u00e9nag\u00e9s": {},
+ "2927-D\u00e9pr\u00e9ciations des terrains mis en concession": {},
+ "2928-D\u00e9pr\u00e9ciations des autres terrains": {},
+ "2929-D\u00e9pr\u00e9ciations des am\u00e9nagements de terrains en cours": {}
+ },
+ "293-D\u00e9pr\u00e9ciations des b\u00e2timents, installations techniques et agencements": {
+ "2931-D\u00e9pr\u00e9ciations des b\u00e2timents industriels, agricoles, administratifs et commerciaux sur sol propre": {},
+ "2932-D\u00e9pr\u00e9ciations des b\u00e2timents industriels, agricoles, administratifs et commerciaux sur sol d\u2019autrui": {},
+ "2933-D\u00e9pr\u00e9ciations des ouvrages d\u2019infrastructures": {},
+ "2934-D\u00e9pr\u00e9ciations des am\u00e9nagements, agencements et installations techniques": {},
+ "2935-D\u00e9pr\u00e9ciations des am\u00e9nagements de bureaux": {},
+ "2937-D\u00e9pr\u00e9ciations des b\u00e2timents industriels, agricoles et commerciaux mis en concession": {},
+ "2938-D\u00e9pr\u00e9ciations des autres installations et agencements": {},
+ "2939-D\u00e9pr\u00e9ciations des b\u00e2timents et installations en cours": {}
+ },
+ "294-D\u00e9pr\u00e9ciations de mat\u00e9riel, du mobilier et de l\u2019actif biologique": {
+ "2941-D\u00e9pr\u00e9ciations du mat\u00e9riel et outillage industriel et commercial": {},
+ "2942-D\u00e9pr\u00e9ciations du mat\u00e9riel et outillage agricole": {},
+ "2943-D\u00e9pr\u00e9ciations du mat\u00e9riel d\u2019emballage r\u00e9cup\u00e9rable et identifiable": {},
+ "2944-D\u00e9pr\u00e9ciations du mat\u00e9riel et mobilier": {},
+ "2945-D\u00e9pr\u00e9ciations du mat\u00e9riel de transport": {},
+ "2946-D\u00e9pr\u00e9ciations des actifs biologiques": {},
+ "2947-D\u00e9pr\u00e9ciations des agencements et am\u00e9nagements du mat\u00e9riel et des actifs biologiques": {},
+ "2948-D\u00e9pr\u00e9ciations des autres mat\u00e9riels": {},
+ "2949-D\u00e9pr\u00e9ciations de mat\u00e9riel en cours": {}
+ },
+ "295-D\u00e9pr\u00e9ciations des avances et acomptes vers\u00e9s sur immobilisations": {
+ "2951-D\u00e9pr\u00e9ciations des avances et acomptes vers\u00e9s sur immobilisations incorporelles": {},
+ "2952-D\u00e9pr\u00e9ciations des avances et acomptes vers\u00e9s sur immobilisations corporelles": {}
+ },
+ "296-D\u00e9pr\u00e9ciations des titres de participation": {
+ "2961-D\u00e9pr\u00e9ciations des titres de participation dans des soci\u00e9t\u00e9s sous contr\u00f4le exclusif": {},
+ "2962-D\u00e9pr\u00e9ciations des titres de participation dans les soci\u00e9t\u00e9s sous contr\u00f4le conjoint": {},
+ "2963-D\u00e9pr\u00e9ciations des titres de participation dans les soci\u00e9t\u00e9s conf\u00e9rant une influence notable": {},
+ "2965-D\u00e9pr\u00e9ciations des participations dans des organismes professionnels": {},
+ "2966-D\u00e9pr\u00e9ciations des parts dans des GIE": {},
+ "2968-D\u00e9pr\u00e9ciations des autres titres de participation": {}
+ },
+ "297-D\u00e9pr\u00e9ciations des autres immobilisations financi\u00e8res": {
+ "2971-D\u00e9pr\u00e9ciations des pr\u00eats et cr\u00e9ances": {},
+ "2972-D\u00e9pr\u00e9ciations des pr\u00eats au personnel": {},
+ "2973-D\u00e9pr\u00e9ciations des cr\u00e9ances sur l\u2019\u00c9tat": {},
+ "2974-D\u00e9pr\u00e9ciations des titres immobilis\u00e9s": {},
+ "2975-D\u00e9pr\u00e9ciations des d\u00e9p\u00f4ts et cautionnements vers\u00e9s": {},
+ "2977-D\u00e9pr\u00e9ciations des cr\u00e9ances rattach\u00e9es \u00e0 des participations et avances \u00e0 des GIE": {},
+ "2978-D\u00e9pr\u00e9ciations des cr\u00e9ances financi\u00e8res diverses": {}
+ }
+ },
+ "root_type": "Asset"
+ },
+ "3-Comptes de Stocks": {
+ "31-Marchandises": {
+ "311-Marchandises A": {
+ "3111-Marchandises A1": {},
+ "3112-Marchandises A2": {}
+ },
+ "312-Marchandises B": {
+ "3121-Marchandises B1": {},
+ "3122-Marchandises B2": {}
+ },
+ "313-Actifs biologiques": {
+ "3131-Animaux": {},
+ "3132-V\u00e9g\u00e9taux": {}
+ },
+ "318-Marchandises hors activit\u00e9s ordinaires (HAO)": {}
+ },
+ "32-Mati\u00e8res premi\u00e8res et fournitures li\u00e9es": {
+ "321-Mati\u00e8res A": {},
+ "322-Mati\u00e8res B": {},
+ "323-Fournitures (A, B)": {}
+ },
+ "33-Autres approvisionnements": {
+ "331-Mati\u00e8res consommables": {},
+ "332-Fournitures d\u2019atelier et d\u2019usine": {},
+ "333-Fournitures de magasin": {},
+ "334-Fournitures de bureau": {},
+ "335-Emballages": {
+ "3351-Emballages perdus": {},
+ "3352-Emballages r\u00e9cup\u00e9rables non identifiables": {},
+ "3353-Emballages \u00e0 usage mixte": {},
+ "3358-Autres emballages": {}
+ },
+ "338-Autres mati\u00e8res": {}
+ },
+ "34-Produits en cours": {
+ "341-Produits en cours": {
+ "3411-Produits en cours P1": {},
+ "3412-Produits en cours P2": {}
+ },
+ "342-Travaux en cours": {
+ "3421-Travaux en cours T1": {},
+ "3422-Travaux en cours T2": {}
+ },
+ "343-Produits interm\u00e9diaires en cours": {
+ "3431-Produits interm\u00e9diaires A": {},
+ "3432-Produits interm\u00e9diaires B": {}
+ },
+ "344-Produits r\u00e9siduels en cours": {
+ "3441-Produits r\u00e9siduels A": {},
+ "3442-Produits r\u00e9siduels B": {}
+ },
+ "345-Actifs biologiques en cours": {
+ "3451-Animaux": {},
+ "3452-V\u00e9g\u00e9taux": {}
+ }
+ },
+ "35-Services en cours": {
+ "351-\u00c9tudes en cours": {
+ "3511-\u00c9tudes en cours E1": {},
+ "3512-\u00c9tudes en cours E2": {}
+ },
+ "352-Prestations de services en cours": {
+ "3521-Prestations de services S1": {},
+ "3522-Prestations de services S2": {}
+ }
+ },
+ "36-Produits finis": {
+ "361-Produits finis A": {},
+ "362-Produits finis B": {},
+ "363-Actifs biologiques": {
+ "3631-Animaux": {},
+ "3632-V\u00e9g\u00e9taux": {},
+ "3638-Autres stocks (activit\u00e9s annexes)": {}
+ }
+ },
+ "37-Produits interm\u00e9diaires et r\u00e9siduels": {
+ "371-Produits interm\u00e9diaires": {
+ "3711-Produits interm\u00e9diaires A": {},
+ "3712-Produits interm\u00e9diaires B": {}
+ },
+ "372-Produits r\u00e9siduels": {
+ "3721-D\u00e9chets": {},
+ "3722-Rebuts": {},
+ "3723-Mati\u00e8res de R\u00e9cup\u00e9ration": {}
+ },
+ "373-Actifs biologiques": {
+ "3731-Animaux": {},
+ "3732-V\u00e9g\u00e9taux": {},
+ "3738-Autres stocks (activit\u00e9s annexes)": {}
+ }
+ },
+ "38-Stocks en cours de route, en consignation ou en d\u00e9p\u00f4t": {
+ "account_type": "Stock",
+ "381-Marchandises en cours de route": {},
+ "382-Mati\u00e8res premi\u00e8res et fournitures li\u00e9es en cours de route": {},
+ "383-Autres approvisionnements en cours de route": {},
+ "386-Produits finis en cours de route": {},
+ "387-Stock en consignation ou en d\u00e9p\u00f4t": {
+ "3871-Stock en consignation": {},
+ "3872-Stock en d\u00e9p\u00f4t": {}
+ },
+ "388-Stock provenant d\u2019immobilisations mises hors service ou au rebut": {}
+ },
+ "39-D\u00e9pr\u00e9ciations des stocks et encours de production": {
+ "391-D\u00e9pr\u00e9ciations des stocks de marchandises": {},
+ "392-D\u00e9pr\u00e9ciations des stocks de mati\u00e8res premi\u00e8res et fournitures li\u00e9es": {},
+ "393-D\u00e9pr\u00e9ciations des stocks d\u2019autres approvisionnements": {},
+ "394-D\u00e9pr\u00e9ciations des productions en cours": {},
+ "395-D\u00e9pr\u00e9ciations des services en cours": {},
+ "396-D\u00e9pr\u00e9ciations des stocks de produits finis": {},
+ "397-D\u00e9pr\u00e9ciations des stocks de produits interm\u00e9diaires et r\u00e9siduels": {},
+ "398-D\u00e9pr\u00e9ciations des stocks en cours de route, en consignation ou en d\u00e9p\u00f4t": {}
+ },
+ "root_type": "Asset"
+ },
+ "4-Comptes de Tiers (ACTIF)": {
+ "40-Fournisseurs et comptes rattach\u00e9s (ACTIF)": {
+ "409-Fournisseurs d\u00e9biteurs": {
+ "4091-Fournisseurs Avances et acomptes vers\u00e9s": {},
+ "4092-Fournisseurs Groupe avances et acomptes vers\u00e9s": {},
+ "4093-Fournisseurs Sous-traitants avances et acomptes vers\u00e9s": {},
+ "4094-Fournisseurs Cr\u00e9ances pour emballages et mat\u00e9riels \u00e0 rendre": {},
+ "4098-Fournisseurs Rabais, remises, ristournes et autres avoirs \u00e0 obtenir": {}
+ }
+ },
+ "41-Clients et comptes rattach\u00e9s (ACTIF)": {
+ "411-Clients": {
+ "4111-Clients": {
+ "account_type": "Receivable"
+ },
+ "4112-Clients groupe": {
+ "account_type": "Receivable"
+ },
+ "4114-Clients, \u00c9tat et Collectivit\u00e9s publiques": {
+ "account_type": "Receivable"
+ },
+ "4115-Clients, organismes internationaux": {
+ "account_type": "Receivable"
+ },
+ "4116-Clients, r\u00e9serve de propri\u00e9t\u00e9": {
+ "account_type": "Receivable"
+ },
+ "4117-Client, retenues de garantie": {
+ "account_type": "Receivable"
+ },
+ "4118-Clients, d\u00e9gr\u00e8vement de taxes sur la valeur ajout\u00e9e (TVA)": {
+ "account_type": "Receivable"
+ },
+ "account_type": "Receivable"
+ },
+ "412-Clients, effets \u00e0 recevoir en portefeuille": {
+ "4121-Clients, effets \u00e0 recevoir": {
+ "account_type": "Receivable"
+ },
+ "4122-Clients Groupe, effets \u00e0 recevoir": {
+ "account_type": "Receivable"
+ },
+ "4124-\u00c9tat et Collectivit\u00e9s publiques, effets \u00e0 recevoir": {
+ "account_type": "Receivable"
+ },
+ "4125-Organismes Internationaux, effets \u00e0 recevoir": {
+ "account_type": "Receivable"
+ },
+ "account_type": "Receivable"
+ },
+ "413-Clients, ch\u00e8ques, effets et autres valeurs impay\u00e9es": {
+ "4131-Clients, ch\u00e8ques impay\u00e9s": {
+ "account_type": "Receivable"
+ },
+ "4132-Clients, effets impay\u00e9s": {
+ "account_type": "Receivable"
+ },
+ "4133-Clients, cartes de cr\u00e9dit impay\u00e9es": {
+ "account_type": "Receivable"
+ },
+ "4138-Clients, autres valeurs impay\u00e9es": {
+ "account_type": "Receivable"
+ },
+ "account_type": "Receivable"
+ },
+ "414-Cr\u00e9ances sur cessions courantes d\u2019immobilisations": {
+ "4141-Cr\u00e9ances en compte, immobilisations incorporelles": {
+ "account_type": "Receivable"
+ },
+ "4142-Cr\u00e9ances en compte, immobilisations corporelles": {
+ "account_type": "Receivable"
+ },
+ "4146-Effets \u00e0 recevoir, immobilisations incorporelles": {
+ "account_type": "Receivable"
+ },
+ "4147-Effets \u00e0 recevoir, immobilisations corporelles": {
+ "account_type": "Receivable"
+ },
+ "account_type": "Receivable"
+ },
+ "415-Clients, effets escompt\u00e9s non \u00e9chus": {
+ "account_type": "Receivable"
+ },
+ "416-Cr\u00e9ances clients litigieuses ou douteuses": {
+ "4161-Cr\u00e9ances litigieuses": {
+ "account_type": "Receivable"
+ },
+ "4162-Cr\u00e9ances douteuses": {
+ "account_type": "Receivable"
+ },
+ "account_type": "Receivable"
+ },
+ "418-Clients, produits \u00e0 recevoir": {
+ "4181-Clients, factures \u00e0 \u00e9tablir": {
+ "account_type": "Receivable"
+ },
+ "4186-Clients, int\u00e9r\u00eats courus": {
+ "account_type": "Receivable"
+ },
+ "account_type": "Receivable"
+ },
+ "account_type": "Receivable"
+ },
+ "42-Personnel (ACTIF)": {
+ "421-Personnel, avances et acomptes": {
+ "4211-Personnel, avances": {},
+ "4212-Personnel, acomptes": {},
+ "4213-Frais avanc\u00e9s et fournitures au personnel": {}
+ }
+ },
+ "43-Organismes sociaux (ACTIF)": {
+ "431-S\u00e9curit\u00e9 sociale": {
+ "4311-Prestations familiales": {},
+ "4312-Accidents de travail": {},
+ "4313-Caisse de retraite obligatoire": {},
+ "4314-Caisse de retraite facultative": {},
+ "4318-Autres cotisations sociales": {}
+ },
+ "432-Caisses de retraite compl\u00e9mentaire": {},
+ "433-Autres organismes sociaux": {
+ "4331-Mutuelle": {},
+ "4332-Assurances retraite": {},
+ "4333-Assurances et organismes de sant\u00e9": {}
+ },
+ "438-Organismes sociaux, charges \u00e0 payer et produits \u00e0 recevoir": {
+ "4387-Produits \u00e0 recevoir": {}
+ }
+ },
+ "44-\u00c9tat et collectivit\u00e9s publiques (ACTIF)": {
+ "443-\u00c9tat, TVA factur\u00e9e": {
+ "4431-TVA factur\u00e9e sur ventes": {},
+ "4432-TVA factur\u00e9e sur prestations de services": {},
+ "4433-TVA factur\u00e9e sur travaux": {},
+ "4434-TVA factur\u00e9e sur production livr\u00e9e \u00e0 soi-m\u00eame": {},
+ "4435-TVA sur factures \u00e0 \u00e9tablir": {}
+ },
+ "445-\u00c9tat, TVA r\u00e9cup\u00e9rable": {
+ "4451-TVA r\u00e9cup\u00e9rable sur immobilisations": {},
+ "4452-TVA r\u00e9cup\u00e9rable sur achats": {},
+ "4453-TVA r\u00e9cup\u00e9rable sur transport": {},
+ "4454-TVA r\u00e9cup\u00e9rable sur services ext\u00e9rieurs et autres charges": {},
+ "4455-TVA r\u00e9cup\u00e9rable sur factures non parvenues": {},
+ "4456-TVA transf\u00e9r\u00e9e par d\u2019autres entit\u00e9s": {}
+ },
+ "448-\u00c9tat, charges \u00e0 payer et produits \u00e0 recevoir": {
+ "4486-Charges \u00e0 payer": {},
+ "4487-Produits \u00e0 recevoir": {}
+ },
+ "449-\u00c9tat, cr\u00e9ances et dettes diverses": {
+ "4491-\u00c9tat, obligations cautionn\u00e9es": {},
+ "4492-\u00c9tat, avances et acomptes vers\u00e9s sur imp\u00f4ts": {},
+ "4493-\u00c9tat, fonds de dotation \u00e0 recevoir": {},
+ "4494-\u00c9tat, subventions investissement \u00e0 recevoir": {},
+ "4495-\u00c9tat, subventions d\u2019exploitation \u00e0 recevoir": {},
+ "4496-\u00c9tat, subventions d\u2019\u00e9quilibre \u00e0 recevoir": {},
+ "4497-\u00c9tat, avances sur subventions": {},
+ "4499-\u00c9tat, fonds r\u00e9glement\u00e9s provisionn\u00e9s": {}
+ }
+ },
+ "45-Organismes internationaux (ACTIF)": {
+ "451-Op\u00e9rations avec les organismes africains": {},
+ "452-Op\u00e9rations avec les autres organismes internationaux": {},
+ "458-Organismes internationaux, fonds de dotation et subventions \u00e0 recevoir": {
+ "4581-Organismes internationaux, fonds de dotation \u00e0 recevoir": {},
+ "4582-Organismes internationaux, subventions \u00e0 recevoir": {}
+ }
+ },
+ "46-Apporteurs, associ\u00e9s et groupe (ACTIF)": {
+ "461-Apporteurs, op\u00e9rations sur le capital": {
+ "4613-Apporteurs, capital appel\u00e9, non vers\u00e9": {},
+ "4614-Apporteurs, compte d\u2019apport, op\u00e9rations de restructuration (fusion...)": {},
+ "4618-Apporteurs, titres \u00e0 \u00e9changer": {}
+ },
+ "467-Apporteurs, restant d\u00fb sur capital appel\u00e9": {}
+ },
+ "47-D\u00e9biteurs et cr\u00e9diteurs divers (ACTIF)": {
+ "472-Cr\u00e9ances et dettes sur titres de placement": {
+ "4721-Cr\u00e9ances sur cessions de titres de placement": {},
+ "4726-Versements restant \u00e0 effectuer sur titres de placement non lib\u00e9r\u00e9s": {}
+ },
+ "473-Interm\u00e9diaires Op\u00e9rations faites pour compte de tiers": {
+ "4731-Mandants": {},
+ "4732-Mandataires": {},
+ "4733-Commettants": {},
+ "4734-Commissionnaires": {},
+ "4739-\u00c9tat, Collectivit\u00e9s publiques, fonds global d\u2019allocation": {}
+ },
+ "474-Compte de r\u00e9partition p\u00e9riodique des charges et des produits": {
+ "4747-Compte de r\u00e9partition p\u00e9riodique des produits": {}
+ },
+ "475-Compte transitoire, ajustement sp\u00e9cial li\u00e9 \u00e0 la r\u00e9vision du SYSCOHADA": {
+ "4751-Compte actif": {
+ "account_type": "Temporary"
+ }
+ },
+ "476-Charges constat\u00e9es d\u2019avance": {},
+ "478-\u00c9carts de conversion actif": {
+ "4781-Diminution des cr\u00e9ances d\u2019exploitation": {},
+ "4782-Diminution des cr\u00e9ances financi\u00e8res": {},
+ "4783-Augmentation des dettes d\u2019exploitation": {},
+ "4784-Augmentation des dettes financi\u00e8res": {},
+ "4786-Diff\u00e9rences d\u2019\u00e9valuation sur instruments de tr\u00e9sorerie": {},
+ "4788-Diff\u00e9rences compens\u00e9es par couverture de change": {}
+ }
+ },
+ "48-Cr\u00e9ances et dettes hors activit\u00e9s ordinaires (ACTIF)": {
+ "485-Cr\u00e9ances sur cessions d\u2019immobilisations": {
+ "4851-En compte, immobilisations incorporelles": {},
+ "4852-En compte, immobilisations corporelles": {},
+ "4853-Effets \u00e0 recevoir, immobilisations incorporelles": {},
+ "4854-Effets \u00e0 recevoir, immobilisations corporelles": {},
+ "4855-Effets escompt\u00e9s non \u00e9chus": {},
+ "4857-Retenues de garantie": {},
+ "4858-Factures \u00e0 \u00e9tablir": {}
+ },
+ "488-Autres cr\u00e9ances hors activit\u00e9s ordinaires (HAO)": {}
+ },
+ "49-D\u00e9pr\u00e9ciations et provisions pour risques \u00e0 court terme (tiers) (ACTIF)": {
+ "491-D\u00e9pr\u00e9ciations des comptes clients": {
+ "4911-Cr\u00e9ances litigieuses": {},
+ "4912-Cr\u00e9ances douteuses": {}
+ },
+ "495-D\u00e9pr\u00e9ciations des comptes organismes internationaux": {},
+ "496-D\u00e9pr\u00e9ciations des comptes apporteurs, associ\u00e9s et groupe": {
+ "4962-Associ\u00e9s, comptes courants": {},
+ "4963-Associ\u00e9s, op\u00e9rations faites en commun": {},
+ "4966-Groupe, comptes courants": {}
+ },
+ "497-D\u00e9pr\u00e9ciations des comptes d\u00e9biteurs divers": {},
+ "498-D\u00e9pr\u00e9ciations des comptes de cr\u00e9ances HAO": {
+ "4985-Cr\u00e9ances sur cessions d\u2019immobilisations": {},
+ "4986-Cr\u00e9ances sur cessions de titres de placement": {},
+ "4988-Autres cr\u00e9ances HAO": {}
+ },
+ "499-Provisions pour risques \u00e0 court terme": {
+ "4991-Sur op\u00e9rations d\u2019exploitation": {},
+ "4997-Sur op\u00e9rations financi\u00e8res": {},
+ "4998-Sur op\u00e9rations HAO": {}
+ }
+ },
+ "root_type": "Asset"
+ },
+ "4-Comptes de Tiers (PASSIF)": {
+ "40-Fournisseurs et comptes rattach\u00e9s (PASSIF)": {
+ "401-Fournisseurs, dettes en compte": {
+ "4011-Fournisseurs": {
+ "account_type": "Payable"
+ },
+ "4012-Fournisseurs groupe": {
+ "account_type": "Payable"
+ },
+ "4013-Fournisseurs sous-traitants": {
+ "account_type": "Payable"
+ },
+ "4016-Fournisseurs, r\u00e9serve de propri\u00e9t\u00e9": {
+ "account_type": "Payable"
+ },
+ "4017-Fournisseur, retenues de garantie": {
+ "account_type": "Payable"
+ },
+ "account_type": "Payable"
+ },
+ "402-Fournisseurs, effets \u00e0 payer": {
+ "4021-Fournisseurs Effets \u00e0 payer": {
+ "account_type": "Payable"
+ },
+ "4022-Fournisseurs Groupe, effets \u00e0 payer": {
+ "account_type": "Payable"
+ },
+ "4023-Fournisseurs Sous-traitants, effets \u00e0 payer": {
+ "account_type": "Payable"
+ },
+ "account_type": "Payable"
+ },
+ "404-Fournisseurs, acquisitions courantes d\u2019immobilisations": {
+ "4041-Fournisseurs Dettes en comptes, immobilisations incorporelles": {
+ "account_type": "Payable"
+ },
+ "4042-Fournisseurs Dettes en comptes, immobilisations corporelles": {
+ "account_type": "Payable"
+ },
+ "4046-Fournisseurs Effets \u00e0 payer, immobilisations incorporelles": {
+ "account_type": "Payable"
+ },
+ "4047-Fournisseurs Effets \u00e0 payer, immobilisations corporelles": {
+ "account_type": "Payable"
+ },
+ "account_type": "Payable"
+ },
+ "408-Fournisseurs, factures non parvenues": {
+ "4081-Fournisseurs": {
+ "account_type": "Stock Received But Not Billed"
+ },
+ "4082-Fournisseurs groupe": {
+ "account_type": "Stock Received But Not Billed"
+ },
+ "4083-Fournisseurs sous-traitants": {
+ "account_type": "Stock Received But Not Billed"
+ },
+ "4086-Fournisseurs, int\u00e9r\u00eats courus": {
+ "account_type": "Stock Received But Not Billed"
+ },
+ "account_type": "Stock Received But Not Billed"
+ },
+ "account_type": "Payable"
+ },
+ "41-Clients et comptes rattach\u00e9s (PASSIF)": {
+ "419-Clients cr\u00e9diteurs": {
+ "4191-Clients, avances et acomptes re\u00e7us": {},
+ "4192-Clients groupe, avances et acomptes re\u00e7us": {},
+ "4194-Clients, dettes pour emballages et mat\u00e9riels consign\u00e9s": {},
+ "4198-Clients, rabais, remises, ristournes et autres avoirs \u00e0 accorder": {}
+ }
+ },
+ "42-Personnel (PASSIF)": {
+ "422-Personnel, r\u00e9mun\u00e9rations dues": {},
+ "423-Personnel, oppositions, saisies-arr\u00eats": {
+ "4231-Personnel, oppositions": {},
+ "4232-Personnel, saisies-arr\u00eats": {},
+ "4233-Personnel, avis \u00e0 tiers d\u00e9tenteur": {}
+ },
+ "424-Personnel, \u0153uvres sociales internes": {
+ "4241-Assistance m\u00e9dicale": {},
+ "4242-Allocations familiales": {},
+ "4245-Organismes sociaux rattach\u00e9s \u00e0 l\u2019entit\u00e9": {},
+ "4248-Autres \u0153uvres sociales internes": {}
+ },
+ "425-Repr\u00e9sentants du personnel": {
+ "4251-D\u00e9l\u00e9gu\u00e9s du personnel": {},
+ "4252-Syndicats et Comit\u00e9s d\u2019entreprises, d\u2019\u00c9tablissement": {},
+ "4258-Autres repr\u00e9sentants du personnel": {}
+ },
+ "426-Personnel, participation aux b\u00e9n\u00e9fices et au capital": {
+ "4261-Participation aux b\u00e9n\u00e9fices": {},
+ "4264-Participation au capital": {}
+ },
+ "427-Personnel d\u00e9p\u00f4ts": {},
+ "428-Personnel, charges \u00e0 payer et produits \u00e0 recevoir": {
+ "4281-Dettes provisionn\u00e9es pour cong\u00e9s \u00e0 payer": {},
+ "4286-Autres charges \u00e0 payer": {},
+ "4287-Produits \u00e0 recevoir": {}
+ }
+ },
+ "43-Organismes sociaux (PASSIF)": {
+ "438-Organismes sociaux, charges \u00e0 payer et produits \u00e0 recevoir": {
+ "4381-Charges sociales sur gratifications \u00e0 payer": {},
+ "4382-Charges sociales sur cong\u00e9s \u00e0 payer": {},
+ "4386-Autres charges \u00e0 payer": {}
+ }
+ },
+ "44-\u00c9tat et collectivit\u00e9s publiques (PASSIF)": {
+ "441-\u00c9tat, imp\u00f4t sur les b\u00e9n\u00e9fices": {},
+ "442-\u00c9tat, autres imp\u00f4ts et taxes": {
+ "4421-Imp\u00f4ts et taxes d\u2019\u00c9tat": {},
+ "4422-Imp\u00f4ts et taxes pour les collectivit\u00e9s publiques": {},
+ "4423-Imp\u00f4ts et taxes recouvrables sur des obligataires": {},
+ "4424-Imp\u00f4ts et taxes recouvrables sur des associ\u00e9s": {},
+ "4426-Droits de douane": {},
+ "4428-Autres imp\u00f4ts et taxes": {}
+ },
+ "444-\u00c9tat, TVA due ou cr\u00e9dit de TVA": {
+ "4441-\u00c9tat, TVA due": {},
+ "4449-\u00c9tat, cr\u00e9dit de TVA \u00e0 reporter": {}
+ },
+ "446-\u00c9tat, autres taxes sur le chiffre d\u2019affaires": {},
+ "447-\u00c9tat, imp\u00f4ts retenus \u00e0 la source": {
+ "4471-Imp\u00f4t G\u00e9n\u00e9ral sur le revenu": {},
+ "4472-Imp\u00f4ts sur salaires": {},
+ "4473-Contribution nationale": {},
+ "4474-Contribution nationale de solidarit\u00e9": {},
+ "4478-Autres imp\u00f4ts et contributions": {}
+ }
+ },
+ "46-Apporteurs, associ\u00e9s et groupe (PASSIF)": {
+ "461-Apporteurs, op\u00e9rations sur le capital (PASSIF)": {
+ "4611-Apporteurs, apports en nature": {},
+ "4612-Apporteurs, apports en num\u00e9raire": {},
+ "4615-Apporteurs, versements re\u00e7us sur augmentation de capital": {},
+ "4616-Apporteurs, versements anticip\u00e9s": {},
+ "4617-Apporteurs d\u00e9faillants": {},
+ "4619-Apporteurs, capital \u00e0 rembourser": {}
+ },
+ "462-Associ\u00e9s, comptes courants": {
+ "4621-Principal": {},
+ "4626-Int\u00e9r\u00eats courus": {}
+ },
+ "463-Associ\u00e9s, op\u00e9rations faites en commun et GIE": {
+ "4631-Op\u00e9rations courantes": {},
+ "4636-Int\u00e9r\u00eats courus": {}
+ },
+ "465-Associ\u00e9s, dividendes \u00e0 payer": {},
+ "466-Groupe, comptes courants": {}
+ },
+ "47-D\u00e9biteurs et cr\u00e9diteurs divers (PASSIF)": {
+ "471-D\u00e9biteurs et cr\u00e9diteurs divers": {
+ "4711-D\u00e9biteurs divers": {},
+ "4712-Cr\u00e9diteurs divers": {},
+ "4713-Obligataires": {},
+ "4715-R\u00e9mun\u00e9rations d\u2019administrateurs": {},
+ "4716-Compte d\u2019affacturage": {},
+ "4717-D\u00e9biteurs divers retenues de garantie": {},
+ "4718-Apport, compte de fusion et op\u00e9rations assimil\u00e9es": {},
+ "4719-Bons de souscription d\u2019actions et d\u2019obligations": {}
+ },
+ "474-Compte de r\u00e9partition p\u00e9riodique des charges et des produits (PASSIF)": {
+ "4746-Compte de r\u00e9partition p\u00e9riodique des charges": {}
+ },
+ "475-Compte transitoire, ajustement sp\u00e9cial li\u00e9 \u00e0 la r\u00e9vision du SYSCOHADA (PASSIF)": {
+ "4752-Compte passif": {}
+ },
+ "477-Produits constat\u00e9s d\u2019avance": {},
+ "479-\u00c9carts de conversion passif": {
+ "4791-Augmentation des cr\u00e9ances d\u2019exploitation": {},
+ "4792-Augmentation des cr\u00e9ances financi\u00e8res": {},
+ "4793-Diminution des dettes d\u2019exploitation": {},
+ "4794-Diminution des dettes financi\u00e8res": {},
+ "4797-Diff\u00e9rences d\u2019\u00e9valuation sur instruments de tr\u00e9sorerie": {},
+ "4798-Diff\u00e9rences compens\u00e9es par couverture de change": {}
+ }
+ },
+ "48-Cr\u00e9ances et dettes hors activit\u00e9s ordinaires (HAO) (PASSIF)": {
+ "481-Fournisseurs d\u2019investissements": {
+ "4811-Immobilisations incorporelles": {},
+ "4812-Immobilisations corporelles": {},
+ "4813-Versements restant \u00e0 effectuer sur titres de participation et titres immobilis\u00e9s non lib\u00e9r\u00e9s": {},
+ "4816-R\u00e9serve de propri\u00e9t\u00e9": {},
+ "4817-Retenues de garantie": {},
+ "4818-Factures non parvenues": {}
+ },
+ "482-Fournisseurs d\u2019investissements, effets \u00e0 payer": {
+ "4821-Immobilisations incorporelles": {},
+ "4822-Immobilisations corporelles": {}
+ },
+ "484-Autres dettes hors activit\u00e9s ordinaires (HAO)": {
+ "4887-Produits": {}
+ }
+ },
+ "49-D\u00e9pr\u00e9ciations et provisions pour risques \u00e0 court terme (tiers) (PASSIF)": {
+ "490-D\u00e9pr\u00e9ciations des comptes fournisseurs": {},
+ "492-D\u00e9pr\u00e9ciations des comptes personnel": {},
+ "493-D\u00e9pr\u00e9ciations des comptes organismes sociaux": {},
+ "494-D\u00e9pr\u00e9ciations des comptes \u00c9tat et collectivit\u00e9s publiques": {},
+ "495-D\u00e9pr\u00e9ciations des comptes organismes internationaux": {}
+ },
+ "root_type": "Liability"
+ },
+ "5-Comptes de tr\u00e9sorerie": {
+ "50-Titres de placement": {
+ "501-Titres du tr\u00e9sor et bons de caisse \u00e0 court terme": {
+ "5011-Titres du Tr\u00e9sor \u00e0 court terme": {},
+ "5012-Titres d\u2019organismes financiers": {},
+ "5013-Bons de caisse \u00e0 court terme": {},
+ "5016-Frais d\u2019acquisition des titres de tr\u00e9sor et bons de caisse": {}
+ },
+ "502-Actions": {
+ "5021-Actions ou parts propres": {},
+ "5022-Actions cot\u00e9es": {},
+ "5023-Actions non cot\u00e9es": {},
+ "5024-Actions d\u00e9membr\u00e9es (certificats d\u2019investissement, droits de vote)": {},
+ "5025-Autres actions": {},
+ "5026-Frais d\u2019acquisition des actions": {}
+ },
+ "503-Obligations": {
+ "5031-Obligations \u00e9mises par la soci\u00e9t\u00e9 et rachet\u00e9es par elle": {},
+ "5032-Obligations cot\u00e9es": {},
+ "5033-Obligations non cot\u00e9es": {},
+ "5035-Autres obligations": {},
+ "5036-Frais d\u2019acquisition des obligations": {}
+ },
+ "504-Bons de souscription": {
+ "5042-Bons de souscription d\u2019actions": {},
+ "5043-Bons de souscription d\u2019obligations": {}
+ },
+ "505-Titres n\u00e9gociables hors r\u00e9gion": {},
+ "506-Int\u00e9r\u00eats courus": {
+ "5061-Titres du Tr\u00e9sor et bons de caisse \u00e0 court terme": {},
+ "5062-Actions": {},
+ "5063-Obligations": {}
+ },
+ "508-Autres titres de placement et cr\u00e9ances assimil\u00e9es": {}
+ },
+ "51-Valeurs \u00e0 encaisser": {
+ "511-Effets \u00e0 encaisser": {},
+ "512-Effets \u00e0 l\u2019encaissement": {},
+ "513-Ch\u00e8ques \u00e0 encaisser": {},
+ "514-Ch\u00e8ques \u00e0 l\u2019encaissement": {},
+ "515-Cartes de cr\u00e9dit \u00e0 encaisser": {},
+ "518-Autres valeurs \u00e0 l\u2019encaissement": {
+ "5181-Warrants": {},
+ "5182-Billets de fonds": {},
+ "5185-Ch\u00e8ques de voyage": {},
+ "5186-Coupons \u00e9chus": {},
+ "5187-Int\u00e9r\u00eats \u00e9chus des obligations": {}
+ }
+ },
+ "52-Banques": {
+ "521-Banques locales": {
+ "5211-Banques en monnaie nationale": {
+ "account_type": "Bank"
+ },
+ "5215-Banques en devises": {
+ "account_type": "Bank"
+ },
+ "account_type": "Bank"
+ },
+ "522-Banques autres \u00c9tats r\u00e9gion": {},
+ "523-Banques autres \u00c9tats zone mon\u00e9taire": {},
+ "524-Banques hors zone mon\u00e9taire": {},
+ "525-Banques d\u00e9p\u00f4t \u00e0 terme": {},
+ "526-Banques, int\u00e9r\u00eats courus": {
+ "5261-Banque, int\u00e9r\u00eats courus, charges \u00e0 payer": {},
+ "5267-Banque, int\u00e9r\u00eats courus, produits \u00e0 recevoir": {}
+ }
+ },
+ "53-\u00c9tablissements financiers et assimil\u00e9s": {
+ "531-Ch\u00e8ques postaux": {},
+ "532-Tr\u00e9sor": {},
+ "533-Soci\u00e9t\u00e9s de gestion et d\u2019interm\u00e9diation (SGI)": {},
+ "536-\u00c9tablissements financiers, int\u00e9r\u00eats courus": {},
+ "538-Autres organismes financiers": {}
+ },
+ "54-Instruments de tr\u00e9sorerie": {
+ "541-Options de taux d\u2019int\u00e9r\u00eat": {},
+ "542-Options de taux de change": {},
+ "543-Options de taux boursiers": {},
+ "544-Instruments de march\u00e9s \u00e0 terme": {},
+ "545-Avoirs d\u2019or et autres m\u00e9taux pr\u00e9cieux": {}
+ },
+ "55-Instruments de monnaie \u00e9lectronique": {
+ "551-Monnaie \u00e9lectronique carte carburant": {},
+ "552-Monnaie \u00e9lectronique t\u00e9l\u00e9phone portable": {},
+ "553-Monnaie \u00e9lectronique carte p\u00e9age": {},
+ "554-Porte-monnaie \u00e9lectronique": {},
+ "558-Autres instruments de monnaies \u00e9lectroniques": {}
+ },
+ "56-Banques, cr\u00e9dits de tr\u00e9sorerie et d\u2019escompte": {
+ "561-Cr\u00e9dits de tr\u00e9sorerie": {},
+ "564-Escompte de cr\u00e9dits de campagne": {},
+ "565-Escompte de cr\u00e9dits ordinaires": {},
+ "566-Banques, cr\u00e9dits de tr\u00e9sorerie, int\u00e9r\u00eats courus": {}
+ },
+ "57-Caisse": {
+ "571-Caisse si\u00e8ge social": {
+ "5711-Caisse en monnaie nationale": {},
+ "5712-Caisse en devises": {}
+ },
+ "572-Caisse succursale A": {
+ "5721-En monnaie nationale": {},
+ "5722-En devises": {}
+ },
+ "573-Caisse succursale B": {
+ "5731-En monnaie nationale": {},
+ "5732-En devises": {}
+ }
+ },
+ "58-R\u00e9gies d\u2019avances, accr\u00e9ditifs et virements internes": {
+ "581-R\u00e9gies d\u2019avance": {},
+ "582-Accr\u00e9ditifs": {},
+ "585-Virements de fonds": {},
+ "588-Autres virements internes": {}
+ },
+ "59-D\u00e9pr\u00e9ciations et provisions pour risque \u00e0 court terme": {
+ "590-D\u00e9pr\u00e9ciations des titres de placement": {},
+ "591-D\u00e9pr\u00e9ciations des titres et valeurs \u00e0 encaisser": {},
+ "592-D\u00e9pr\u00e9ciations des comptes banques": {},
+ "593-D\u00e9pr\u00e9ciations des comptes \u00e9tablissements financiers et assimil\u00e9s": {},
+ "594-D\u00e9pr\u00e9ciations des comptes d\u2019instruments de tr\u00e9sorerie": {},
+ "599-Provisions pour risque \u00e0 court terme \u00e0 caract\u00e8re financier": {}
+ },
+ "root_type": "Asset"
+ },
+ "6-Comptes de charges des activit\u00e9s ordinaires": {
+ "60-Achats et variations de stocks": {
+ "601-Achats de marchandises": {
+ "6011-Dans la R\u00e9gion": {},
+ "6012-Hors R\u00e9gion": {},
+ "6013-Aux entit\u00e9s du groupe dans la R\u00e9gion": {},
+ "6014-Aux entit\u00e9s du groupe hors R\u00e9gion": {},
+ "6015-Frais sur achats": {},
+ "6019-Rabais, remises et ristournes obtenus (non ventil\u00e9s)": {}
+ },
+ "602-Achats de mati\u00e8res premi\u00e8res et fournitures li\u00e9es": {
+ "6021-Dans la R\u00e9gion": {},
+ "6022-Hors R\u00e9gion": {},
+ "6023-Aux entit\u00e9s du groupe dans la R\u00e9gion": {},
+ "6024-Aux entit\u00e9s du groupe hors R\u00e9gion": {},
+ "6025-Frais sur achats": {},
+ "6029-Rabais, remises et ristournes obtenus (non ventil\u00e9s)": {}
+ },
+ "603-Variations des stocks de biens achet\u00e9s": {
+ "6031-Variations des stocks de marchandises": {},
+ "6032-Variations des stocks de mati\u00e8res premi\u00e8res et fournitures li\u00e9es": {},
+ "6033-Variations des stocks d\u2019autres approvisionnements": {}
+ },
+ "604-Achats stock\u00e9s de mati\u00e8res et fournitures consommables": {
+ "6041-Mati\u00e8res consommables": {},
+ "6042-Mati\u00e8res combustibles": {},
+ "6043-Produits d\u2019entretien": {},
+ "6044-Fournitures d\u2019atelier et d\u2019usine": {},
+ "6045-Frais sur achat": {},
+ "6046-Fournitures de magasin": {},
+ "6047-Fournitures de bureau": {},
+ "6049-Rabais, remises et ristournes obtenus (non ventil\u00e9s)": {}
+ },
+ "605-Autres achats": {
+ "6051-Fournitures non stockables Eau": {},
+ "6052-Fournitures non stockables \u00c9lectricit\u00e9": {},
+ "6053-Fournitures non stockables Autres \u00e9nergies": {},
+ "6054-Fournitures d\u2019entretien non stockables": {},
+ "6055-Fournitures de bureau non stockables": {},
+ "6056-Achats de petit mat\u00e9riel et outillage": {},
+ "6057-Achats d\u2019\u00e9tudes et prestations de services": {},
+ "6058-Achats de travaux, mat\u00e9riels et \u00e9quipements": {},
+ "6059-Rabais, remises et ristournes obtenus (non ventil\u00e9s)": {}
+ },
+ "608-Achats d\u2019emballages": {
+ "6081-Emballages perdus": {},
+ "6082-Emballages r\u00e9cup\u00e9rables non identifiables": {},
+ "6083-Emballages \u00e0 usage mixte": {},
+ "6085-Frais sur achats": {},
+ "6089-Rabais, remises et ristournes obtenus (non ventil\u00e9s)": {}
+ }
+ },
+ "61-Transports": {
+ "612-Transports sur ventes": {},
+ "613-Transports pour le compte de tiers": {},
+ "614-Transports du personnel": {},
+ "616-Transports de plis": {},
+ "618-Autres frais de transport": {
+ "6181-Voyages et d\u00e9placements": {},
+ "6182-Transports entre \u00e9tablissements ou chantiers": {},
+ "6183-Transports administratifs": {}
+ }
+ },
+ "62-Services ext\u00e9rieurs": {
+ "621-Sous-traitance g\u00e9n\u00e9rale": {},
+ "622-Locations, charges locatives": {
+ "6221-Locations de terrains": {},
+ "6222-Locations de b\u00e2timents": {},
+ "6223-Locations de mat\u00e9riels et outillages": {},
+ "6224-Malis sur emballages": {},
+ "6225-Locations d\u2019emballages": {},
+ "6226-Fermages et loyers du foncier": {},
+ "6228-Locations et charges locatives diverses": {}
+ },
+ "623-Redevances de location acquisition": {
+ "6232-Cr\u00e9dit-bail immobilier": {},
+ "6233-Cr\u00e9dit-bail mobilier": {},
+ "6234-Location-vente": {},
+ "6238-Autres contrats de location acquisition": {}
+ },
+ "624-Entretien, r\u00e9parations, remise en \u00e9tat et maintenance": {
+ "6241-Entretien et r\u00e9parations des biens immobiliers": {},
+ "6242-Entretien et r\u00e9parations des biens mobiliers": {},
+ "6243-Maintenance": {},
+ "6244-Charges de d\u00e9mant\u00e8lement et remise en \u00e9tat": {},
+ "6248-Autres entretiens et r\u00e9parations": {}
+ },
+ "625-Primes d\u2019assurance": {
+ "6251-Assurances multirisques": {},
+ "6252-Assurances mat\u00e9riel de transport": {},
+ "6253-Assurances risques d\u2019exploitation": {},
+ "6254-Assurances responsabilit\u00e9 du producteur": {},
+ "6255-Assurances insolvabilit\u00e9 clients": {},
+ "6257-Assurances transport sur ventes": {},
+ "6258-Autres primes d\u2019assurances": {}
+ },
+ "626-\u00c9tudes, recherches et documentation": {
+ "6261-\u00c9tudes et recherches": {},
+ "6265-Documentation g\u00e9n\u00e9rale": {},
+ "6266-Documentation technique": {}
+ },
+ "627-Publicit\u00e9, publications, relations publiques": {
+ "6271-Annonces, insertions": {},
+ "6272-Catalogues, imprim\u00e9s publicitaires": {},
+ "6273-\u00c9chantillons": {},
+ "6274-Foires et expositions": {},
+ "6275-Publications": {},
+ "6276-Cadeaux \u00e0 la client\u00e8le": {},
+ "6277-Frais de colloques, s\u00e9minaires, conf\u00e9rences": {},
+ "6278-Autres charges de publicit\u00e9 et relations publiques": {}
+ },
+ "628-Frais de t\u00e9l\u00e9communications": {
+ "6281-Frais de t\u00e9l\u00e9phone": {},
+ "6282-Frais de t\u00e9lex": {},
+ "6283-Frais de t\u00e9l\u00e9copie": {},
+ "6288-Autres frais de t\u00e9l\u00e9communications": {}
+ }
+ },
+ "63-Autres services ext\u00e9rieurs": {
+ "631-Frais bancaires": {
+ "6311-Frais sur titres (vente, garde)": {},
+ "6312-Frais sur effets": {},
+ "6313-Location de coffres": {},
+ "6314-Commissions d\u2019affacturage": {},
+ "6315-Commissions sur cartes de cr\u00e9dit": {},
+ "6316-Frais d\u2019\u00e9mission d\u2019emprunts": {},
+ "6317-Frais sur instruments monnaie \u00e9lectronique": {},
+ "6318-Autres frais bancaires": {}
+ },
+ "632-R\u00e9mun\u00e9rations d\u2019interm\u00e9diaires et de conseils": {
+ "6322-Commissions et courtages sur ventes": {},
+ "6324-Honoraires des professions r\u00e9glement\u00e9es": {},
+ "6325-Frais d\u2019actes et de contentieux": {},
+ "6326-R\u00e9mun\u00e9rations d\u2019affacturage": {},
+ "6327-R\u00e9mun\u00e9rations des autres prestataires de services": {},
+ "6328-Divers frais": {}
+ },
+ "633-Frais de formation du personnel": {},
+ "634-Redevances pour brevets, licences, logiciels, concessions et droits et valeurs similaires": {
+ "6342-Redevances pour brevets, licences": {},
+ "6343-Redevances pour logiciels": {},
+ "6344-Redevances pour marques": {},
+ "6345-Redevances pour sites internet": {},
+ "6346-Redevances pour concessions, droits et valeurs similaires": {}
+ },
+ "635-Cotisations": {
+ "6351-Cotisations": {},
+ "6358-Concours divers": {}
+ },
+ "637-R\u00e9mun\u00e9rations de personnel ext\u00e9rieur \u00e0 l\u2019entit\u00e9": {
+ "6371-Personnel int\u00e9rimaire": {},
+ "6372-Personnel d\u00e9tach\u00e9 ou pr\u00eat\u00e9 \u00e0 l\u2019entit\u00e9": {}
+ },
+ "638-Autres charges externes": {
+ "6381-Frais de recrutement du personnel": {},
+ "6382-Frais de d\u00e9m\u00e9nagement": {},
+ "6383-R\u00e9ceptions": {},
+ "6384-Missions": {},
+ "6385-Charges de copropri\u00e9t\u00e9": {}
+ }
+ },
+ "64-Imp\u00f4ts et taxes": {
+ "641-Imp\u00f4ts et taxes directs": {
+ "6411-Imp\u00f4ts fonciers et taxes annexes": {},
+ "6412-Patentes, licences et taxes annexes": {},
+ "6413-Taxes sur appointements et salaires": {},
+ "6414-Taxes d\u2019apprentissage": {},
+ "6415-Formation professionnelle continue": {},
+ "6418-Autres imp\u00f4ts et taxes directs": {}
+ },
+ "645-Imp\u00f4ts et taxes indirects": {},
+ "646-Droits d\u2019enregistrement": {
+ "6461-Droits de mutation": {},
+ "6462-Droits de timbre": {},
+ "6463-Taxes sur les v\u00e9hicules de soci\u00e9t\u00e9": {},
+ "6464-Vignettes": {},
+ "6468-Autres droits": {}
+ },
+ "647-P\u00e9nalit\u00e9s, amendes fiscales": {
+ "6471-P\u00e9nalit\u00e9s d\u2019assiette, imp\u00f4ts directs": {},
+ "6472-P\u00e9nalit\u00e9s d\u2019assiette, imp\u00f4ts indirects": {},
+ "6473-P\u00e9nalit\u00e9s de recouvrement, imp\u00f4ts directs": {},
+ "6474-P\u00e9nalit\u00e9s de recouvrement, imp\u00f4ts indirects": {},
+ "6478-Autres p\u00e9nalit\u00e9s et amendes fiscales": {}
+ },
+ "648-Autres imp\u00f4ts et taxes": {}
+ },
+ "65-Autres charges": {
+ "651-Pertes sur cr\u00e9ances clients et autres d\u00e9biteurs": {
+ "6511-Clients": {},
+ "6515-Autres d\u00e9biteurs": {}
+ },
+ "652-Quote-part de r\u00e9sultat sur op\u00e9rations faites en commun": {
+ "6521-Quote-part transf\u00e9r\u00e9e de b\u00e9n\u00e9fices (comptabilit\u00e9 du g\u00e9rant)": {},
+ "6525-Pertes imput\u00e9es par transfert (comptabilit\u00e9 des associ\u00e9s non g\u00e9rants)": {}
+ },
+ "654-Valeurs comptables des cessions courantes d\u2019immobilisations": {
+ "6541-Immobilisations incorporelles": {},
+ "6542-Immobilisations corporelles": {}
+ },
+ "656-Perte de change sur cr\u00e9ances et dettes commerciale": {},
+ "657-P\u00e9nalit\u00e9s et amendes p\u00e9nales": {},
+ "658-Charges diverses": {
+ "6581-Indemnit\u00e9s de fonction et autres r\u00e9mun\u00e9rations d\u2019administrateurs": {},
+ "6582-Dons": {},
+ "6583-M\u00e9c\u00e9nat": {},
+ "6588-Autres charges diverses": {}
+ },
+ "659-Charges pour d\u00e9pr\u00e9ciations et provisions pour risques \u00e0 court terme d\u2019exploitation": {
+ "6591-Sur risques \u00e0 court terme": {},
+ "6593-Sur stocks": {},
+ "6594-Sur cr\u00e9ances": {},
+ "6598-Autres charges pour d\u00e9pr\u00e9ciations et provisions pour risques \u00e0 court terme": {}
+ }
+ },
+ "66-Charges de personnel": {
+ "661-R\u00e9mun\u00e9rations directes vers\u00e9es au personnel national": {
+ "6611-Appointements salaires et commissions": {},
+ "6612-Primes et gratifications": {},
+ "6613-Cong\u00e9s pay\u00e9s": {},
+ "6614-Indemnit\u00e9s de pr\u00e9avis, de licenciement et de recherche d\u2019embauche": {},
+ "6615-Indemnit\u00e9s de maladie vers\u00e9es aux travailleurs": {},
+ "6616-Suppl\u00e9ment familial": {},
+ "6617-Avantages en nature": {},
+ "6618-Autres r\u00e9mun\u00e9rations directes": {}
+ },
+ "662-R\u00e9mun\u00e9rations directes vers\u00e9es au personnel non national": {
+ "6621-Appointements salaires et commissions": {},
+ "6622-Primes et gratifications": {},
+ "6623-Cong\u00e9s pay\u00e9s": {},
+ "6624-Indemnit\u00e9s de pr\u00e9avis, de licenciement et de recherche d\u2019embauche": {},
+ "6625-Indemnit\u00e9s de maladie vers\u00e9es aux travailleurs": {},
+ "6626-Suppl\u00e9ment familial": {},
+ "6627-Avantages en nature": {},
+ "6628-Autres r\u00e9mun\u00e9rations directes": {}
+ },
+ "663-Indemnit\u00e9s forfaitaires vers\u00e9es au personnel": {
+ "6631-Indemnit\u00e9s de logement": {},
+ "6632-Indemnit\u00e9s de repr\u00e9sentation": {},
+ "6633-Indemnit\u00e9s d\u2019expatriation": {},
+ "6634-Indemnit\u00e9s de transport": {},
+ "6638-Autres indemnit\u00e9s et avantages divers": {}
+ },
+ "664-Charges sociales": {
+ "6641-Charges sociales sur r\u00e9mun\u00e9ration du personnel national": {},
+ "6642-Charges sociales sur r\u00e9mun\u00e9ration du personnel non national": {}
+ },
+ "666-R\u00e9mun\u00e9rations et charges sociales de l\u2019exploitant individuel": {
+ "6661-R\u00e9mun\u00e9ration du travail de l\u2019exploitant": {},
+ "6662-Charges sociales": {}
+ },
+ "667-R\u00e9mun\u00e9ration transf\u00e9r\u00e9e de personnel ext\u00e9rieur": {
+ "6671-Personnel int\u00e9rimaire": {},
+ "6672-Personnel d\u00e9tach\u00e9 ou pr\u00eat\u00e9 \u00e0 l\u2019entit\u00e9": {}
+ },
+ "668-Autres charges sociales": {
+ "6681-Versements aux syndicats et comit\u00e9s d\u2019entreprise, d\u2019\u00e9tablissement": {},
+ "6682-Versements aux comit\u00e9s d\u2019hygi\u00e8ne et de s\u00e9curit\u00e9": {},
+ "6683-Versements et contributions aux autres \u0153uvres sociales": {},
+ "6684-M\u00e9decine du travail et pharmacie": {},
+ "6685-Assurances et organismes de sant\u00e9": {},
+ "6686-Assurances retraite et fonds de pension": {},
+ "6687-Majorations et p\u00e9nalit\u00e9s sociales": {},
+ "6688-Charges sociales diverses": {}
+ }
+ },
+ "67-Frais financiers et charges assimil\u00e9es": {
+ "671-Int\u00e9r\u00eats des emprunts": {
+ "6711-Emprunts obligataires": {},
+ "6712-Emprunts aupr\u00e8s des \u00e9tablissements de cr\u00e9dit": {},
+ "6713-Dettes li\u00e9es \u00e0 des participations": {},
+ "6714-Primes de remboursement des obligations": {}
+ },
+ "672-Int\u00e9r\u00eats dans loyers de location acquisition": {
+ "6722-Int\u00e9r\u00eats dans loyers de location acquisition / cr\u00e9dit-bail immobilier": {},
+ "6723-Int\u00e9r\u00eats dans loyers de location acquisition / cr\u00e9dit-bail mobilier": {},
+ "6724-Int\u00e9r\u00eats dans loyers de location acquisition / location-vente": {},
+ "6728-Int\u00e9r\u00eats dans loyers des autres locations acquisition": {}
+ },
+ "673-Escomptes accord\u00e9s": {},
+ "674-Autres int\u00e9r\u00eats": {
+ "6741-Avances re\u00e7ues et d\u00e9p\u00f4ts cr\u00e9diteurs": {},
+ "6742-Comptes courants bloqu\u00e9s": {},
+ "6743-Int\u00e9r\u00eats sur obligations cautionn\u00e9es": {},
+ "6744-Int\u00e9r\u00eats sur dettes commerciales": {},
+ "6745-Int\u00e9r\u00eats bancaires et sur op\u00e9rations de financement (escompte...)": {},
+ "6748-Int\u00e9r\u00eats sur dettes diverses": {}
+ },
+ "675-Escomptes des effets de commerce": {},
+ "676-Pertes de change financi\u00e8res": {},
+ "677-Pertes sur titres de placement": {
+ "6771-Pertes sur cessions de titres de placement": {},
+ "6772-Mali provenant d\u2019attribution gratuite d\u2019actions au personnel salari\u00e9 et aux dirigeants": {}
+ },
+ "678-Pertes et charges sur risques financiers": {
+ "6781-Sur rentes viag\u00e8res": {},
+ "6782-Sur op\u00e9rations financi\u00e8res": {},
+ "6784-Sur instruments de tr\u00e9sorerie": {}
+ },
+ "679-Charges pour d\u00e9pr\u00e9ciations et provisions pour risques \u00e0 court terme financi\u00e8res": {
+ "6791-Sur risques financiers": {},
+ "6795-Sur titres de placement": {},
+ "6798-Autres charges pour d\u00e9pr\u00e9ciations et provisions pour risques \u00e0 court terme financi\u00e8res": {}
+ }
+ },
+ "68-Dotations aux amortissements": {
+ "681-Dotations aux amortissements d\u2019exploitation": {
+ "6812-Dotations aux amortissements des immobilisations incorporelles": {},
+ "6813-Dotations aux amortissements des immobilisations corporelles": {}
+ }
+ },
+ "69-Dotations aux provisions et aux d\u00e9pr\u00e9ciations": {
+ "691-Dotations aux provisions et aux d\u00e9pr\u00e9ciations d\u2019exploitation": {
+ "6911-Dotations aux provisions pour risques et charges": {},
+ "6913-Dotations aux d\u00e9pr\u00e9ciations des immobilisations incorporelles": {},
+ "6914-Dotations aux d\u00e9pr\u00e9ciations des immobilisations corporelles": {}
+ },
+ "697-Dotations aux provisions et aux d\u00e9pr\u00e9ciations financi\u00e8res": {
+ "6971-Dotations aux provisions pour risques et charges": {},
+ "6972-Dotations aux d\u00e9pr\u00e9ciations des immobilisations financi\u00e8res": {}
+ }
+ },
+ "root_type": "Expense"
+ },
+ "7-Comptes de produits des activit\u00e9s ordinaires": {
+ "70-Ventes": {
+ "701-Ventes de marchandises": {
+ "7011-Dans la R\u00e9gion": {},
+ "7012-Hors R\u00e9gion": {},
+ "7013-Aux entit\u00e9s du groupe dans la R\u00e9gion": {},
+ "7014-Aux entit\u00e9s du groupe hors R\u00e9gion": {},
+ "7015-Sur internet": {},
+ "7019-Rabais, remises, ristournes accord\u00e9s (non ventil\u00e9s)": {}
+ },
+ "702-Ventes de produits finis": {
+ "7021-Dans la R\u00e9gion": {},
+ "7022-Hors R\u00e9gion": {},
+ "7023-Aux entit\u00e9s du groupe dans la R\u00e9gion": {},
+ "7024-Aux entit\u00e9s du groupe hors R\u00e9gion": {},
+ "7025-Sur internet": {},
+ "7029-Rabais, remises, ristournes accord\u00e9s (non ventil\u00e9s)": {}
+ },
+ "703-Ventes de produits interm\u00e9diaires": {
+ "7031-Dans la R\u00e9gion": {},
+ "7032-Hors R\u00e9gion": {},
+ "7033-Aux entit\u00e9s du groupe dans la R\u00e9gion": {},
+ "7034-Aux entit\u00e9s du groupe hors R\u00e9gion": {},
+ "7035-Sur internet": {},
+ "7039-Rabais, remises, ristournes accord\u00e9s (non ventil\u00e9s)": {}
+ },
+ "704-Ventes de produits r\u00e9siduels": {
+ "7041-Dans la R\u00e9gion": {},
+ "7042-Hors R\u00e9gion": {},
+ "7043-Aux entit\u00e9s du groupe dans la R\u00e9gion": {},
+ "7044-Aux entit\u00e9s du groupe hors R\u00e9gion": {},
+ "7045-Sur internet": {},
+ "7049-Rabais, remises, ristournes accord\u00e9s (non ventil\u00e9s)": {}
+ },
+ "705-Travaux factur\u00e9s": {
+ "7051-Dans la R\u00e9gion": {},
+ "7052-Hors R\u00e9gion": {},
+ "7053-Aux entit\u00e9s du groupe dans la R\u00e9gion": {},
+ "7054-Aux entit\u00e9s du groupe hors R\u00e9gion": {},
+ "7055-Sur internet": {},
+ "7059-Rabais, remises, ristournes accord\u00e9s (non ventil\u00e9s)": {}
+ },
+ "706-Services vendus": {
+ "7061-Dans la R\u00e9gion": {},
+ "7062-Hors R\u00e9gion": {},
+ "7063-Aux entit\u00e9s du groupe dans la R\u00e9gion": {},
+ "7064-Aux entit\u00e9s du groupe hors R\u00e9gion": {},
+ "7065-Sur internet": {},
+ "7069-Rabais, remises, ristournes accord\u00e9s (non ventil\u00e9s)": {}
+ },
+ "707-Produits accessoires": {
+ "7071-Ports, emballages perdus et autres frais factur\u00e9s": {},
+ "7072-Commissions et courtages": {},
+ "7073-Locations": {},
+ "7074-Bonis sur reprises et cessions d\u2019emballages": {},
+ "7075-Mise \u00e0 disposition de personnel": {},
+ "7076-Redevances pour brevets, logiciels, marques et droits similaires": {},
+ "7077-Services exploit\u00e9s dans l\u2019int\u00e9r\u00eat du personnel": {},
+ "7078-Autres produits accessoires": {}
+ }
+ },
+ "71-Subventions d\u2019exploitation": {
+ "711-Sur produits \u00e0 l\u2019exportation": {},
+ "712-Sur produits \u00e0 l\u2019importation": {},
+ "713-Sur produits de p\u00e9r\u00e9quation": {},
+ "714-Indemnit\u00e9s et subventions d\u2019exploitation (entit\u00e9 agricole)": {},
+ "718-Autres subventions d\u2019exploitation": {
+ "7181-Vers\u00e9es par l\u2019\u00c9tat et les collectivit\u00e9s publiques": {},
+ "7182-Vers\u00e9es par les organismes internationaux": {},
+ "7183-Vers\u00e9es par des tiers": {}
+ }
+ },
+ "72-Production immobilis\u00e9e": {
+ "721-Immobilisations incorporelles": {},
+ "722-Immobilisations corporelles": {
+ "7221-Immobilisations corporelles (hors actifs biologiques)": {},
+ "7222-Immobilisations corporelles (actifs biologiques)": {}
+ },
+ "724-Production auto-consomm\u00e9e": {},
+ "726-Immobilisations financi\u00e8res": {}
+ },
+ "73-Variations des stocks de biens et de services produits": {
+ "734-Variations des stocks de produits en cours": {
+ "7341-Produits en cours": {},
+ "7342-Travaux en cours": {}
+ },
+ "735-Variations des en-cours de services": {
+ "7351-\u00c9tudes en cours": {},
+ "7352-Prestations de services en cours": {}
+ },
+ "736-Variations des stocks de produits finis": {},
+ "737-Variations des stocks de produits interm\u00e9diaires et r\u00e9siduels": {
+ "7371-Produits interm\u00e9diaires": {},
+ "7372-Produits r\u00e9siduels": {}
+ }
+ },
+ "75-Autres produits": {
+ "751-Profits sur cr\u00e9ances clients et autres d\u00e9biteurs": {},
+ "752-Quote-part de r\u00e9sultat sur op\u00e9rations faites en commun": {
+ "7521-Quote-part transf\u00e9r\u00e9e de pertes (comptabilit\u00e9 du g\u00e9rant)": {},
+ "7525-B\u00e9n\u00e9fices attribu\u00e9s par transfert (comptabilit\u00e9 des associ\u00e9s non g\u00e9rants)": {}
+ },
+ "754-Produits des cessions courantes d\u2019immobilisations": {
+ "7541-Immobilisations incorporelles": {},
+ "7542-Immobilisations corporelles": {}
+ },
+ "756-Gains de change sur cr\u00e9ances et dettes commerciales": {},
+ "758-Produits divers": {
+ "7581-Indemnit\u00e9s de fonction et autres r\u00e9mun\u00e9rations d\u2019administrateurs": {},
+ "7582-Indemnit\u00e9s d\u2019assurances re\u00e7ues": {},
+ "7588-Autres produits divers": {}
+ },
+ "759-Reprises de charges pour d\u00e9pr\u00e9ciations et provisions pour risques \u00e0 court terme d\u2019exploitation": {
+ "7591-Sur risques \u00e0 court terme": {},
+ "7593-Sur stocks": {},
+ "7594-Sur cr\u00e9ances": {},
+ "7598-Sur autres charges pour d\u00e9pr\u00e9ciations et provisions pour risques \u00e0 court terme d\u2019exploitation": {}
+ }
+ },
+ "77-Revenus financiers et produits assimil\u00e9s": {
+ "771-Int\u00e9r\u00eats de pr\u00eats et cr\u00e9ances diverses": {
+ "7712-Int\u00e9r\u00eats de pr\u00eats": {},
+ "7713-Int\u00e9r\u00eats sur cr\u00e9ances diverses": {}
+ },
+ "772-Revenus de participations et autres titres immobilis\u00e9s": {
+ "7721-Revenus des titres de participation": {},
+ "7722-Revenus autres titres immobilis\u00e9s": {}
+ },
+ "773-Escomptes obtenus": {},
+ "774-Revenus de placement": {
+ "7745-Revenus des obligations": {},
+ "7746-Revenus des titres de placement": {}
+ },
+ "775-Int\u00e9r\u00eats dans loyers de location acquisition": {},
+ "776-Gains de change financiers": {},
+ "777-Gains sur cessions de titres de placement": {},
+ "778-Gains sur risques financiers": {
+ "7781-Sur rentes viag\u00e8res": {},
+ "7782-Sur op\u00e9rations financi\u00e8res": {},
+ "7784-Sur instruments de tr\u00e9sorerie": {}
+ },
+ "779-Reprises de charges pour d\u00e9pr\u00e9ciations et provisions \u00e0 court terme financi\u00e8res": {
+ "7791-Sur risques financiers": {},
+ "7795-Sur titres de placement": {},
+ "7798-Sur autres charges pour d\u00e9pr\u00e9ciations et provisions pour risques \u00e0 court terme financi\u00e8res": {}
+ }
+ },
+ "78-Transferts de charges": {
+ "781-Transferts de charges d\u2019exploitation": {},
+ "787-Transferts de charges financi\u00e8res": {}
+ },
+ "79-Reprises de provisions, de d\u00e9pr\u00e9ciations et autres": {
+ "791-Reprises de provisions et d\u00e9pr\u00e9ciations d\u2019exploitation": {
+ "7911-Pour risques et charges": {},
+ "7913-Des immobilisations incorporelles": {},
+ "7914-Des immobilisations corporelles": {}
+ },
+ "797-Reprises de provisions et d\u00e9pr\u00e9ciations financi\u00e8res": {
+ "7971-Pour risques et charges": {},
+ "7972-Des immobilisations financi\u00e8res": {}
+ },
+ "798-Reprises d\u2019amortissements": {},
+ "799-Reprises de subventions d\u2019investissement": {}
+ },
+ "root_type": "Income"
+ },
+ "8-Comptes des autres charges et des autres produits (CHARGES)": {
+ "81-Valeurs comptables des cessions d\u2019immobilisations": {
+ "811-Immobilisations incorporelles": {},
+ "812-Immobilisations corporelles": {},
+ "816-Immobilisations financi\u00e8res": {}
+ },
+ "83-Charges hors activit\u00e9s ordinaires": {
+ "831-Charges HAO constat\u00e9es": {},
+ "833-Charges li\u00e9es aux op\u00e9rations de restructuration": {},
+ "834-Pertes sur cr\u00e9ances HAO": {},
+ "835-Dons et lib\u00e9ralit\u00e9s accord\u00e9s": {},
+ "836-Abandons de cr\u00e9ances consentis": {},
+ "837-Charges li\u00e9es aux op\u00e9rations de liquidation": {},
+ "839-Charges pour d\u00e9pr\u00e9ciations et provisions pour risques \u00e0 court terme HAO": {}
+ },
+ "85-Dotations hors activit\u00e9s ordinaires": {
+ "851-Dotations aux provisions r\u00e9glement\u00e9es": {},
+ "852-Dotations aux amortissements HAO": {},
+ "853-Dotations aux d\u00e9pr\u00e9ciations HAO": {},
+ "854-Dotations aux provisions pour risques et charges HAO": {},
+ "858-Autres dotations HAO": {}
+ },
+ "87-Participation des travailleurs": {
+ "871-Participation l\u00e9gale aux b\u00e9n\u00e9fices": {},
+ "874-Participation contractuelle aux b\u00e9n\u00e9fices": {},
+ "878-Autres participations": {}
+ },
+ "89-Imp\u00f4ts sur le r\u00e9sultat": {
+ "891-Imp\u00f4ts sur les b\u00e9n\u00e9fices de l\u2019exercice": {
+ "8911-Activit\u00e9s exerc\u00e9es dans l\u2019\u00c9tat": {},
+ "8912-Activit\u00e9s exerc\u00e9es dans les autres \u00c9tats de la R\u00e9gion": {},
+ "8913-Activit\u00e9s exerc\u00e9es hors R\u00e9gion": {}
+ },
+ "892-Rappel d\u2019imp\u00f4ts sur r\u00e9sultats ant\u00e9rieurs": {},
+ "895-Imp\u00f4t minimum forfaitaire IMF": {},
+ "899-D\u00e9gr\u00e8vements et annulations d\u2019imp\u00f4ts sur r\u00e9sultats ant\u00e9rieurs": {
+ "8991-D\u00e9gr\u00e8vements": {},
+ "8994-Annulations pour pertes r\u00e9troactives": {}
+ }
+ },
+ "root_type": "Expense"
+ },
+ "8-Comptes des autres charges et des autres produits (PRODUITS)": {
+ "82-Produits des cessions d\u2019immobilisations": {
+ "821-Immobilisations incorporelles": {},
+ "822-Immobilisations corporelles": {},
+ "826-Immobilisations financi\u00e8res": {}
+ },
+ "84-Produits hors activit\u00e9s ordinaires": {
+ "841-Produits HAO constat\u00e9s": {},
+ "843-Produits li\u00e9s aux op\u00e9rations de restructuration": {},
+ "844-Indemnit\u00e9s et subventions HAO (entit\u00e9 agricole)": {},
+ "845-Dons et lib\u00e9ralit\u00e9s obtenus": {},
+ "846-Abandons de cr\u00e9ances obtenus": {},
+ "847-Produits li\u00e9s aux op\u00e9rations de liquidation": {},
+ "848-Transferts de charges HAO": {},
+ "849-Reprises de charges pour d\u00e9pr\u00e9ciations et provisions pour risques \u00e0 court terme HAO": {}
+ },
+ "86-Reprises de charges, provisions et d\u00e9pr\u00e9ciations HAO": {
+ "861-Reprises de provisions r\u00e9glement\u00e9es": {},
+ "862-Reprises d\u2019amortissements HAO": {},
+ "863-Reprises de d\u00e9pr\u00e9ciations HAO": {},
+ "864-Reprises de provisions pour risques et charges HAO": {},
+ "868-Autres reprises HAO": {}
+ },
+ "88-Subventions d\u2019\u00e9quilibre": {
+ "881-\u00c9tat": {},
+ "884-Collectivit\u00e9s publiques": {},
+ "886-Groupe": {},
+ "888-Autres": {}
+ },
+ "root_type": "Income"
+ }
+ }
+}
\ No newline at end of file
diff --git a/erpnext/accounts/doctype/account/chart_of_accounts/verified/ci_plan_comptable_avec_code.json b/erpnext/accounts/doctype/account/chart_of_accounts/verified/ci_plan_comptable_avec_code.json
new file mode 100644
index 00000000000..782082f0bfc
--- /dev/null
+++ b/erpnext/accounts/doctype/account/chart_of_accounts/verified/ci_plan_comptable_avec_code.json
@@ -0,0 +1,4208 @@
+{
+ "country_code": "ci",
+ "name": "Syscohada - Plan Comptable avec code",
+ "tree": {
+ "Comptes de ressources durables": {
+ "Capital": {
+ "Capital social": {
+ "Capital souscrit, non appel\u00e9": {
+ "account_number": "1011"
+ },
+ "Capital souscrit, appel\u00e9, non vers\u00e9": {
+ "account_number": "1012"
+ },
+ "Capital souscrit, appel\u00e9, vers\u00e9, non amorti": {
+ "account_number": "1013"
+ },
+ "Capital souscrit, appel\u00e9, vers\u00e9, amorti": {
+ "account_number": "1014"
+ },
+ "Capital souscrit soumis \u00e0 des conditions particuli\u00e8res": {
+ "account_number": "1018"
+ },
+ "account_number": "101"
+ },
+ "Capital par dotation": {
+ "Dotation initiale": {
+ "account_number": "1021"
+ },
+ "Dotations compl\u00e9mentaires": {
+ "account_number": "1022"
+ },
+ "Autres dotations": {
+ "account_number": "1028"
+ },
+ "account_number": "102"
+ },
+ "Capital personnel": {
+ "account_number": "103"
+ },
+ "Compte de l\u2019exploitant": {
+ "Apports temporaires": {
+ "account_number": "1041"
+ },
+ "Op\u00e9rations courantes": {
+ "account_number": "1042"
+ },
+ "R\u00e9mun\u00e9rations, imp\u00f4ts et autres charges personnelles": {
+ "account_number": "1043"
+ },
+ "Pr\u00e9l\u00e8vements d\u2019autoconsommation": {
+ "account_number": "1047"
+ },
+ "Autres pr\u00e9l\u00e8vements": {
+ "account_number": "1048"
+ },
+ "account_number": "104"
+ },
+ "Primes li\u00e9es au capital social": {
+ "Primes d\u2019\u00e9mission": {
+ "account_number": "1051"
+ },
+ "Primes d\u2019apport": {
+ "account_number": "1052"
+ },
+ "Primes de fusion": {
+ "account_number": "1053"
+ },
+ "Primes de conversion": {
+ "account_number": "1054"
+ },
+ "Autres primes": {
+ "account_number": "1058"
+ },
+ "account_number": "105"
+ },
+ "\u00c9carts de r\u00e9\u00e9valuation": {
+ "\u00c9carts de r\u00e9\u00e9valuation l\u00e9gale": {
+ "account_number": "1061"
+ },
+ "\u00c9carts de r\u00e9\u00e9valuation libre": {
+ "account_number": "1062"
+ },
+ "account_number": "106"
+ },
+ "Apporteurs, capital souscrit, non appel\u00e9": {
+ "account_number": "109"
+ },
+ "account_number": "10"
+ },
+ "R\u00e9serves": {
+ "R\u00e9serve l\u00e9gale": {
+ "account_number": "111"
+ },
+ "R\u00e9serves statutaires ou contractuelles": {
+ "account_number": "112"
+ },
+ "R\u00e9serves r\u00e9glement\u00e9es": {
+ "R\u00e9serves de plus-values nettes \u00e0 long terme": {
+ "account_number": "1131"
+ },
+ "R\u00e9serves d\u2019attribution gratuite d\u2019actions au personnel salari\u00e9 et aux dirigeants": {
+ "account_number": "1132"
+ },
+ "R\u00e9serves cons\u00e9cutives \u00e0 l\u2019octroi de subventions d\u2019investissement": {
+ "account_number": "1133"
+ },
+ "R\u00e9serves des valeurs mobili\u00e8res donnant acc\u00e8s au capital": {
+ "account_number": "1134"
+ },
+ "Autres r\u00e9serves r\u00e9glement\u00e9es": {
+ "account_number": "1135"
+ },
+ "account_number": "113"
+ },
+ "Autres r\u00e9serves": {
+ "R\u00e9serves facultatives": {
+ "account_number": "1181"
+ },
+ "R\u00e9serves diverses": {
+ "account_number": "1188"
+ },
+ "account_number": "118"
+ },
+ "account_number": "11"
+ },
+ "Report \u00e0 nouveau": {
+ "Report \u00e0 nouveau cr\u00e9diteur": {
+ "account_number": "121"
+ },
+ "Report \u00e0 nouveau d\u00e9biteur": {
+ "Perte nette \u00e0 reporter": {
+ "account_number": "1291"
+ },
+ "Perte Amortissements r\u00e9put\u00e9s diff\u00e9r\u00e9s": {
+ "account_number": "1292"
+ },
+ "account_number": "129"
+ },
+ "account_number": "12"
+ },
+ "R\u00e9sultat net de l\u2019exercice": {
+ "R\u00e9sultat en instance d\u2019affectation": {
+ "R\u00e9sultat en instance d\u2019affectation : b\u00e9n\u00e9fice": {
+ "account_number": "1301"
+ },
+ "R\u00e9sultat en instance d\u2019affectation : perte": {
+ "account_number": "1309"
+ },
+ "account_number": "130"
+ },
+ "R\u00e9sultat net : b\u00e9n\u00e9fice": {
+ "account_number": "131"
+ },
+ "Marge commerciale (MC)": {
+ "account_number": "132"
+ },
+ "Valeur ajout\u00e9e (VA)": {
+ "account_number": "133"
+ },
+ "Exc\u00e9dent brut d\u2019exploitation (EBE)": {
+ "account_number": "134"
+ },
+ "R\u00e9sultat d\u2019exploitation (RE)": {
+ "account_number": "135"
+ },
+ "R\u00e9sultat financier (RF)": {
+ "account_number": "136"
+ },
+ "R\u00e9sultat des activit\u00e9s ordinaires (RAO)": {
+ "account_number": "137"
+ },
+ "R\u00e9sultat hors activit\u00e9s ordinaires (RHAO)": {
+ "R\u00e9sultat de fusion": {
+ "account_number": "1381"
+ },
+ "R\u00e9sultat d\u2019apport partiel d\u2019actif": {
+ "account_number": "1382"
+ },
+ "R\u00e9sultat de scission": {
+ "account_number": "1383"
+ },
+ "R\u00e9sultat de liquidation": {
+ "account_number": "1384"
+ },
+ "account_number": "138"
+ },
+ "R\u00e9sultat net : perte": {
+ "account_number": "139"
+ },
+ "account_number": "13"
+ },
+ "Subventions d\u2019investissement": {
+ "Subventions d\u2019\u00e9quipement": {
+ "\u00c9tat": {
+ "account_number": "1411"
+ },
+ "R\u00e9gions": {
+ "account_number": "1412"
+ },
+ "D\u00e9partements": {
+ "account_number": "1413"
+ },
+ "Communes et collectivit\u00e9s publiques d\u00e9centralis\u00e9es": {
+ "account_number": "1414"
+ },
+ "Entit\u00e9s publiques ou mixtes": {
+ "account_number": "1415"
+ },
+ "Entit\u00e9s et organismes priv\u00e9s": {
+ "account_number": "1416"
+ },
+ "Organismes internationaux": {
+ "account_number": "1417"
+ },
+ "Autres": {
+ "account_number": "1418"
+ },
+ "account_number": "141"
+ },
+ "Autres subventions d\u2019investissement": {
+ "account_number": "148"
+ },
+ "account_number": "14"
+ },
+ "Provisions r\u00e9glement\u00e9es et fonds assimil\u00e9s": {
+ "Amortissements d\u00e9rogatoires": {
+ "account_number": "151"
+ },
+ "Plus-values de cession \u00e0 r\u00e9investir": {
+ "account_number": "152"
+ },
+ "Fonds r\u00e9glement\u00e9s": {
+ "Fonds National": {
+ "account_number": "1531"
+ },
+ "Pr\u00e9l\u00e8vement pour le Budget": {
+ "account_number": "1532"
+ },
+ "account_number": "153"
+ },
+ "Provisions sp\u00e9ciales de r\u00e9\u00e9valuation": {
+ "account_number": "154"
+ },
+ "Provisions r\u00e9glement\u00e9es relatives aux immobilisations": {
+ "Reconstitution des gisements miniers et p\u00e9troliers": {
+ "account_number": "1551"
+ },
+ "account_number": "155"
+ },
+ "Provisions r\u00e9glement\u00e9es relatives aux stocks": {
+ "Hausse de prix": {
+ "account_number": "1561"
+ },
+ "Fluctuation des cours": {
+ "account_number": "1562"
+ },
+ "account_number": "156"
+ },
+ "Provisions pour investissement": {
+ "account_number": "157"
+ },
+ "Autres provisions et fonds r\u00e9glement\u00e9s": {
+ "account_number": "158"
+ },
+ "account_number": "15"
+ },
+ "Emprunts et dettes assimil\u00e9es": {
+ "Emprunts obligataires": {
+ "Emprunts obligataires ordinaires": {
+ "account_number": "1611"
+ },
+ "Emprunts obligataires convertibles en actions": {
+ "account_number": "1612"
+ },
+ "Emprunts obligataires remboursables en actions": {
+ "account_number": "1613"
+ },
+ "Autres emprunts obligataires": {
+ "account_number": "1618"
+ },
+ "account_number": "161"
+ },
+ "Emprunts et dettes aupr\u00e8s des \u00e9tablissements de cr\u00e9dit": {
+ "account_number": "162"
+ },
+ "Avances re\u00e7ues de l\u2019\u00c9tat": {
+ "account_number": "163"
+ },
+ "Avances re\u00e7ues et comptes courants bloqu\u00e9s": {
+ "account_number": "164"
+ },
+ "D\u00e9p\u00f4ts et cautionnements re\u00e7us": {
+ "D\u00e9p\u00f4ts": {
+ "account_number": "1651"
+ },
+ "Cautionnements": {
+ "account_number": "1652"
+ },
+ "account_number": "165"
+ },
+ "Int\u00e9r\u00eats courus": {
+ "Sur emprunts obligataires": {
+ "account_number": "1661"
+ },
+ "Sur emprunts et dettes aupr\u00e8s des \u00e9tablissements de cr\u00e9dit": {
+ "account_number": "1662"
+ },
+ "Sur avances re\u00e7ues de l\u2019\u00c9tat": {
+ "account_number": "1663"
+ },
+ "Sur avances re\u00e7ues et comptes courants bloqu\u00e9s": {
+ "account_number": "1664"
+ },
+ "Sur d\u00e9p\u00f4ts et cautionnements re\u00e7us": {
+ "account_number": "1665"
+ },
+ "Sur avances assorties de conditions particuli\u00e8res": {
+ "account_number": "1667"
+ },
+ "Sur autres emprunts et dettes": {
+ "account_number": "1668"
+ },
+ "account_number": "166"
+ },
+ "Avances assorties de conditions particuli\u00e8res": {
+ "Avances bloqu\u00e9es pour augmentation du capital": {
+ "account_number": "1671"
+ },
+ "Avances conditionn\u00e9es par l\u2019\u00c9tat": {
+ "account_number": "1672"
+ },
+ "Avances conditionn\u00e9es par les autres organismes africains": {
+ "account_number": "1673"
+ },
+ "Avances conditionn\u00e9es par les organismes internationaux": {
+ "account_number": "1674"
+ },
+ "account_number": "167"
+ },
+ "Autres emprunts et dettes": {
+ "Rentes viag\u00e8res capitalis\u00e9es": {
+ "account_number": "1681"
+ },
+ "Billets de fonds": {
+ "account_number": "1682"
+ },
+ "Dettes cons\u00e9cutives \u00e0 des titres emprunt\u00e9s": {
+ "account_number": "1683"
+ },
+ "Emprunts participatifs": {
+ "account_number": "1684"
+ },
+ "Participation des travailleurs aux b\u00e9n\u00e9fices": {
+ "account_number": "1685"
+ },
+ "Emprunts et dettes contract\u00e9s aupr\u00e8s des autres tiers": {
+ "account_number": "1686"
+ },
+ "account_number": "168"
+ },
+ "account_number": "16"
+ },
+ "Dettes de location acquisition": {
+ "Dettes de location acquisition / cr\u00e9dit bail immobilier": {
+ "account_number": "172"
+ },
+ "Dettes de location acquisition / cr\u00e9dit bail mobilier": {
+ "account_number": "173"
+ },
+ "Dettes de location acquisition / location de vente": {
+ "account_number": "174"
+ },
+ "Int\u00e9r\u00eats courus": {
+ "Sur dettes de location acquisition / cr\u00e9dit-bail immobilier": {
+ "account_number": "1762"
+ },
+ "Sur dettes de location acquisition / cr\u00e9dit-bail mobilier": {
+ "account_number": "1763"
+ },
+ "Sur dettes de location acquisition / location-vente": {
+ "account_number": "1764"
+ },
+ "Sur autres dettes de location acquisition": {
+ "account_number": "1768"
+ },
+ "account_number": "176"
+ },
+ "Autres dettes de location acquisition": {
+ "account_number": "178"
+ },
+ "account_number": "17"
+ },
+ "Dettes li\u00e9es \u00e0 des participations et comptes de liaison des \u00e9tablissements et soci\u00e9t\u00e9s en participation": {
+ "Dettes li\u00e9es \u00e0 des participations": {
+ "Dettes li\u00e9es \u00e0 des participations (groupe)": {
+ "account_number": "1811"
+ },
+ "Dettes li\u00e9es \u00e0 des participations (hors groupe)": {
+ "account_number": "1812"
+ },
+ "account_number": "181"
+ },
+ "Dettes li\u00e9es \u00e0 des soci\u00e9t\u00e9s en participation": {
+ "account_number": "182"
+ },
+ "Int\u00e9r\u00eats courus sur dettes li\u00e9es \u00e0 des participations": {
+ "account_number": "183"
+ },
+ "Comptes permanents bloqu\u00e9s des \u00e9tablissements et succursales": {
+ "account_number": "184"
+ },
+ "Comptes permanents non bloqu\u00e9s des \u00e9tablissements et succursales": {
+ "account_number": "185"
+ },
+ "Comptes de liaison charges": {
+ "account_number": "186"
+ },
+ "Comptes de liaison produits": {
+ "account_number": "187"
+ },
+ "Comptes de liaison des soci\u00e9t\u00e9s en participation": {
+ "account_number": "188"
+ },
+ "account_number": "18"
+ },
+ "Provisions pour risques et charges": {
+ "Provisions pour litiges": {
+ "account_number": "191"
+ },
+ "Provisions pour garanties donn\u00e9es aux clients": {
+ "account_number": "192"
+ },
+ "Provisions pour pertes sur march\u00e9s \u00e0 ach\u00e8vement futur": {
+ "account_number": "193"
+ },
+ "Provisions pour pertes de change": {
+ "account_number": "194"
+ },
+ "Provisions pour imp\u00f4ts": {
+ "account_number": "195"
+ },
+ "Provisions pour pensions et obligations similaires": {
+ "Provisions pour pensions et obligations similaires engagement de retraite": {
+ "account_number": "1961"
+ },
+ "Actif du r\u00e9gime de retraite": {
+ "account_number": "1962"
+ },
+ "account_number": "196"
+ },
+ "Provisions pour restructuration": {
+ "account_number": "197"
+ },
+ "Autres provisions pour risques et charges": {
+ "Provisions pour amendes et p\u00e9nalit\u00e9s": {
+ "account_number": "1981"
+ },
+ "Provisions pour propre assureur": {
+ "account_number": "1983"
+ },
+ "Provisions pour d\u00e9mant\u00e8lement et remise en \u00e9tat": {
+ "account_number": "1984"
+ },
+ "Provisions pour droits \u00e0 r\u00e9duction ou avantage en nature (ch\u00e8ques cadeau, cartes de fid\u00e9lit\u00e9...)": {
+ "account_number": "1985"
+ },
+ "Provisions pour divers risques et charges": {
+ "account_number": "1988"
+ },
+ "account_number": "198"
+ },
+ "account_number": "19"
+ },
+ "root_type": "Equity",
+ "account_number": "1"
+ },
+ "Comptes d\u2019actif immobilis\u00e9": {
+ "Immobilisations incorporelles": {
+ "account_type": "Fixed Asset",
+ "Frais de d\u00e9veloppement": {
+ "account_type": "Fixed Asset",
+ "account_number": "211"
+ },
+ "Brevets, licences, concessions et droits similaires": {
+ "account_type": "Fixed Asset",
+ "Brevets": {
+ "account_type": "Fixed Asset",
+ "account_number": "2121"
+ },
+ "Licences": {
+ "account_type": "Fixed Asset",
+ "account_number": "2122"
+ },
+ "Concessions de service public": {
+ "account_type": "Fixed Asset",
+ "account_number": "2123"
+ },
+ "Autres concessions et droits similaires": {
+ "account_type": "Fixed Asset",
+ "account_number": "2128"
+ },
+ "account_number": "212"
+ },
+ "Logiciels et sites internet": {
+ "account_type": "Fixed Asset",
+ "Logiciels": {
+ "account_type": "Fixed Asset",
+ "account_number": "2131"
+ },
+ "Sites internet": {
+ "account_type": "Fixed Asset",
+ "account_number": "2132"
+ },
+ "account_number": "213"
+ },
+ "Marques": {
+ "account_type": "Fixed Asset",
+ "account_number": "214"
+ },
+ "Fonds commercial": {
+ "account_type": "Fixed Asset",
+ "account_number": "215"
+ },
+ "Droit au bail": {
+ "account_type": "Fixed Asset",
+ "account_number": "216"
+ },
+ "Investissements de cr\u00e9ation": {
+ "account_type": "Fixed Asset",
+ "account_number": "217"
+ },
+ "Autres droits et valeurs incorporels": {
+ "account_type": "Fixed Asset",
+ "Frais de prospection et d\u2019\u00e9valuation de ressources min\u00e9rales": {
+ "account_type": "Fixed Asset",
+ "account_number": "2181"
+ },
+ "Co\u00fbts d\u2019obtention du contrat": {
+ "account_type": "Fixed Asset",
+ "account_number": "2182"
+ },
+ "Fichiers clients, notices, titres de journaux et magazines": {
+ "account_type": "Fixed Asset",
+ "account_number": "2183"
+ },
+ "Co\u00fbts des franchises": {
+ "account_type": "Fixed Asset",
+ "account_number": "2184"
+ },
+ "Divers droits et valeurs incorporelles": {
+ "account_type": "Fixed Asset",
+ "account_number": "2188"
+ },
+ "account_number": "218"
+ },
+ "Immobilisations incorporelles en cours": {
+ "account_type": "Fixed Asset",
+ "Frais de d\u00e9veloppement": {
+ "account_type": "Fixed Asset",
+ "account_number": "2191"
+ },
+ "Logiciels et internet": {
+ "account_type": "Fixed Asset",
+ "account_number": "2193"
+ },
+ "Autres droits et valeurs incorporels": {
+ "account_type": "Fixed Asset",
+ "account_number": "2198"
+ },
+ "account_number": "219"
+ },
+ "account_number": "21"
+ },
+ "Terrains": {
+ "account_type": "Fixed Asset",
+ "Terrains agricoles et forestiers": {
+ "account_type": "Fixed Asset",
+ "Terrains d\u2019exploitation agricole": {
+ "account_type": "Fixed Asset",
+ "account_number": "2211"
+ },
+ "Terrains d\u2019exploitation foresti\u00e8re": {
+ "account_type": "Fixed Asset",
+ "account_number": "2212"
+ },
+ "Autres terrains": {
+ "account_type": "Fixed Asset",
+ "account_number": "2218"
+ },
+ "account_number": "221"
+ },
+ "Terrains nus": {
+ "account_type": "Fixed Asset",
+ "Terrains \u00e0 b\u00e2tir": {
+ "account_type": "Fixed Asset",
+ "account_number": "2221"
+ },
+ "Autres terrains nus": {
+ "account_type": "Fixed Asset",
+ "account_number": "2228"
+ },
+ "account_number": "222"
+ },
+ "Terrains b\u00e2tis": {
+ "account_type": "Fixed Asset",
+ "Pour b\u00e2timents industriels et agricoles": {
+ "account_type": "Fixed Asset",
+ "account_number": "2231"
+ },
+ "Pour b\u00e2timents administratifs et commerciaux": {
+ "account_type": "Fixed Asset",
+ "account_number": "2232"
+ },
+ "Pour b\u00e2timents affect\u00e9s aux autres op\u00e9rations professionnelles": {
+ "account_type": "Fixed Asset",
+ "account_number": "2234"
+ },
+ "Pour b\u00e2timents affect\u00e9s aux autres op\u00e9rations non professionnelles": {
+ "account_type": "Fixed Asset",
+ "account_number": "2235"
+ },
+ "Autres terrains b\u00e2tis": {
+ "account_type": "Fixed Asset",
+ "account_number": "2238"
+ },
+ "account_number": "223"
+ },
+ "Travaux de mise en valeur des terrains": {
+ "account_type": "Fixed Asset",
+ "Plantation d\u2019arbres et d\u2019arbustes": {
+ "account_type": "Fixed Asset",
+ "account_number": "2241"
+ },
+ "Am\u00e9liorations du fonds": {
+ "account_type": "Fixed Asset",
+ "account_number": "2245"
+ },
+ "Autres travaux": {
+ "account_type": "Fixed Asset",
+ "account_number": "2248"
+ },
+ "account_number": "224"
+ },
+ "Terrains de carri\u00e8res tr\u00e9fonds": {
+ "account_type": "Fixed Asset",
+ "Carri\u00e8res": {
+ "account_type": "Fixed Asset",
+ "account_number": "2251"
+ },
+ "account_number": "225"
+ },
+ "Terrains am\u00e9nag\u00e9s": {
+ "account_type": "Fixed Asset",
+ "Parkings": {
+ "account_type": "Fixed Asset",
+ "account_number": "2261"
+ },
+ "account_number": "226"
+ },
+ "Terrains mis en concession": {
+ "account_type": "Fixed Asset",
+ "account_number": "227"
+ },
+ "Autres terrains": {
+ "account_type": "Fixed Asset",
+ "Terrains immeubles de placement": {
+ "account_type": "Fixed Asset",
+ "account_number": "2281"
+ },
+ "Terrains des logements affect\u00e9s au personnel": {
+ "account_type": "Fixed Asset",
+ "account_number": "2285"
+ },
+ "Terrains de location acquisition": {
+ "account_type": "Fixed Asset",
+ "account_number": "2286"
+ },
+ "Divers terrains": {
+ "account_type": "Fixed Asset",
+ "account_number": "2288"
+ },
+ "account_number": "228"
+ },
+ "Am\u00e9nagements de terrains en cours": {
+ "account_type": "Fixed Asset",
+ "Terrains agricoles et forestiers": {
+ "account_type": "Fixed Asset",
+ "account_number": "2291"
+ },
+ "Terrains nus": {
+ "account_type": "Fixed Asset",
+ "account_number": "2292"
+ },
+ "Terrains de carri\u00e8res tr\u00e9fonds": {
+ "account_type": "Fixed Asset",
+ "account_number": "2295"
+ },
+ "Autres terrains": {
+ "account_type": "Fixed Asset",
+ "account_number": "2298"
+ },
+ "account_number": "229"
+ },
+ "account_number": "22"
+ },
+ "B\u00e2timents, installations techniques et agencements": {
+ "B\u00e2timents industriels, agricoles, administratifs et commerciaux sur sol propre": {
+ "B\u00e2timents industriels": {
+ "account_number": "2311"
+ },
+ "B\u00e2timents agricoles": {
+ "account_number": "2312"
+ },
+ "B\u00e2timents administratifs et commerciaux": {
+ "account_number": "2313"
+ },
+ "B\u00e2timents affect\u00e9s au logement du personnel": {
+ "account_number": "2314"
+ },
+ "B\u00e2timents immeubles de placement": {
+ "account_number": "2315"
+ },
+ "B\u00e2timents de location acquisition": {
+ "account_number": "2316"
+ },
+ "account_number": "231"
+ },
+ "B\u00e2timents industriels, agricoles, administratifs et commerciaux sur sol d\u2019autrui": {
+ "B\u00e2timents industriels": {
+ "account_number": "2321"
+ },
+ "B\u00e2timents agricoles": {
+ "account_number": "2322"
+ },
+ "B\u00e2timents administratifs et commerciaux": {
+ "account_number": "2323"
+ },
+ "B\u00e2timents affect\u00e9s au logement du personnel": {
+ "account_number": "2324"
+ },
+ "B\u00e2timents immeubles de placement": {
+ "account_number": "2325"
+ },
+ "B\u00e2timents de location acquisition": {
+ "account_number": "2326"
+ },
+ "account_number": "232"
+ },
+ "Ouvrages d\u2019infrastructure": {
+ "Voies de terre": {
+ "account_number": "2331"
+ },
+ "Voies de fer": {
+ "account_number": "2332"
+ },
+ "Voies d\u2019eau": {
+ "account_number": "2333"
+ },
+ "Barrages, Digues": {
+ "account_number": "2334"
+ },
+ "Pistes d\u2019a\u00e9rodrome": {
+ "account_number": "2335"
+ },
+ "Autres ouvrages d\u2019infrastructures": {
+ "account_number": "2338"
+ },
+ "account_number": "233"
+ },
+ "Am\u00e9nagements, agencements et installations techniques": {
+ "Installations complexes sp\u00e9cialis\u00e9es sur sol propre": {
+ "account_number": "2341"
+ },
+ "Installations complexes sp\u00e9cialis\u00e9es sur sol d\u2019autrui": {
+ "account_number": "2342"
+ },
+ "Installations \u00e0 caract\u00e8re sp\u00e9cifique sur sol propre": {
+ "account_number": "2343"
+ },
+ "Installations \u00e0 caract\u00e8re sp\u00e9cifique sur sol d\u2019autrui": {
+ "account_number": "2344"
+ },
+ "Am\u00e9nagements et agencements des b\u00e2timents": {
+ "account_number": "2345"
+ },
+ "account_number": "234"
+ },
+ "Am\u00e9nagements de bureaux": {
+ "Installations g\u00e9n\u00e9rales": {
+ "account_number": "2351"
+ },
+ "Autres am\u00e9nagements de bureaux": {
+ "account_number": "2358"
+ },
+ "account_number": "235"
+ },
+ "B\u00e2timents industriels, agricoles et commerciaux mis en concession": {
+ "account_number": "237"
+ },
+ "Autres installations et agencements": {
+ "account_number": "238"
+ },
+ "B\u00e2timents am\u00e9nagements, agencements et installations en cours": {
+ "B\u00e2timents en cours": {
+ "account_number": "2391"
+ },
+ "Installations en cours": {
+ "account_number": "2392"
+ },
+ "Ouvrages d\u2019infrastructure en cours": {
+ "account_number": "2393"
+ },
+ "Am\u00e9nagements et agencements et installations techniques en cours": {
+ "account_number": "2394"
+ },
+ "Am\u00e9nagements de bureaux en cours": {
+ "account_number": "2395"
+ },
+ "Autres installations et agencements en cours": {
+ "account_number": "2398"
+ },
+ "account_number": "239"
+ },
+ "account_number": "23"
+ },
+ "Mat\u00e9riel, mobilier et actifs biologiques": {
+ "Mat\u00e9riel et outillage industriel et commercial": {
+ "Mat\u00e9riel industriel": {
+ "account_number": "2411"
+ },
+ "Outillage industriel": {
+ "account_number": "2412"
+ },
+ "Mat\u00e9riel commercial": {
+ "account_number": "2413"
+ },
+ "Outillage commercial": {
+ "account_number": "2414"
+ },
+ "Mat\u00e9riel & outillage industriel et commercial de location-acquisition": {
+ "account_number": "2416"
+ },
+ "account_number": "241"
+ },
+ "Mat\u00e9riel et outillage agricole": {
+ "Mat\u00e9riel agricole": {
+ "account_number": "2421"
+ },
+ "Outillage agricole": {
+ "account_number": "2422"
+ },
+ "Mat\u00e9riel & outillage agricole de location-acquisition": {
+ "account_number": "2426"
+ },
+ "account_number": "242"
+ },
+ "Mat\u00e9riel d\u2019emballage r\u00e9cup\u00e9rable et identifiable": {
+ "account_number": "243"
+ },
+ "Mat\u00e9riel et mobilier": {
+ "Mat\u00e9riel de bureau": {
+ "account_number": "2441"
+ },
+ "Mat\u00e9riel informatique": {
+ "account_number": "2442"
+ },
+ "Mat\u00e9riel bureautique": {
+ "account_number": "2443"
+ },
+ "Mobilier de bureau": {
+ "account_number": "2444"
+ },
+ "Mat\u00e9riel et mobilier immeubles de placement": {
+ "account_number": "2445"
+ },
+ "Mat\u00e9riel et mobilier de location acquisition": {
+ "account_number": "2446"
+ },
+ "Mat\u00e9riel et mobilier des logements du personnel": {
+ "account_number": "2447"
+ },
+ "account_number": "244"
+ },
+ "Mat\u00e9riel de transport": {
+ "Mat\u00e9riel automobile": {
+ "account_number": "2451"
+ },
+ "Mat\u00e9riel ferroviaire": {
+ "account_number": "2452"
+ },
+ "Mat\u00e9riel fluvial, lagunaire": {
+ "account_number": "2453"
+ },
+ "Mat\u00e9riel naval": {
+ "account_number": "2454"
+ },
+ "Mat\u00e9riel a\u00e9rien": {
+ "account_number": "2455"
+ },
+ "Mat\u00e9riel de transport de location-acquisition": {
+ "account_number": "2456"
+ },
+ "Mat\u00e9riel hippomobile": {
+ "account_number": "2457"
+ },
+ "Autres mat\u00e9riels de transport": {
+ "account_number": "2458"
+ },
+ "account_number": "245"
+ },
+ "Actifs biologiques": {
+ "Cheptel, animaux de trait": {
+ "account_number": "2461"
+ },
+ "Cheptel, animaux reproducteurs": {
+ "account_number": "2462"
+ },
+ "Animaux de garde": {
+ "account_number": "2463"
+ },
+ "Plantations agricoles": {
+ "account_number": "2465"
+ },
+ "Autres actifs biologiques": {
+ "account_number": "2468"
+ },
+ "account_number": "246"
+ },
+ "Agencements, am\u00e9nagements du mat\u00e9riel et actifs biologiques": {
+ "Agencements et am\u00e9nagements du mat\u00e9riel": {
+ "account_number": "2471"
+ },
+ "Agencements et am\u00e9nagements des actifs biologiques": {
+ "account_number": "2472"
+ },
+ "Autres agencements, am\u00e9nagements du mat\u00e9riel et actifs biologiques": {
+ "account_number": "2478"
+ },
+ "account_number": "247"
+ },
+ "Autres mat\u00e9riels et mobiliers": {
+ "Collections et \u0153uvres d\u2019art": {
+ "account_number": "2481"
+ },
+ "Divers mat\u00e9riels mobiliers": {
+ "account_number": "2488"
+ },
+ "account_number": "248"
+ },
+ "Mat\u00e9riels et actifs biologiques en cours": {
+ "Mat\u00e9riel et outillage industriel et commercial": {
+ "account_number": "2491"
+ },
+ "Mat\u00e9riel et outillage agricole": {
+ "account_number": "2492"
+ },
+ "Mat\u00e9riel d\u2019emballage r\u00e9cup\u00e9rable et identifiable": {
+ "account_number": "2493"
+ },
+ "Mat\u00e9riel et mobilier de bureau": {
+ "account_number": "2494"
+ },
+ "Mat\u00e9riel de transport": {
+ "account_number": "2495"
+ },
+ "Actifs biologiques": {
+ "account_number": "2496"
+ },
+ "Agencements am\u00e9nagements du mat\u00e9riel et actifs biologiques": {
+ "account_number": "2497"
+ },
+ "Autres mat\u00e9riels et actifs biologiques en cours": {
+ "account_number": "2498"
+ },
+ "account_number": "249"
+ },
+ "account_number": "24"
+ },
+ "Avances et acomptes vers\u00e9s sur immobilisations": {
+ "Avances et acomptes vers\u00e9s sur immobilisations incorporelles": {
+ "account_number": "251"
+ },
+ "Avances et acomptes vers\u00e9s sur immobilisations corporelles": {
+ "account_number": "252"
+ },
+ "account_number": "25"
+ },
+ "Titres de participation": {
+ "Titres de participation dans des soci\u00e9t\u00e9s sous contr\u00f4le exclusif": {
+ "account_number": "261"
+ },
+ "Titres de participation dans des soci\u00e9t\u00e9s sous contr\u00f4le conjoint": {
+ "account_number": "262"
+ },
+ "Titres de participation dans des soci\u00e9t\u00e9s conf\u00e9rant une influence notable": {
+ "account_number": "263"
+ },
+ "Participations dans des organismes professionnels": {
+ "account_number": "265"
+ },
+ "Parts dans des groupements d\u2019int\u00e9r\u00eat \u00e9conomique (GIE)": {
+ "account_number": "266"
+ },
+ "Autres titres de participation": {
+ "account_number": "268"
+ },
+ "account_number": "26"
+ },
+ "Autres immobilisations financi\u00e8res": {
+ "Pr\u00eats et cr\u00e9ances": {
+ "Pr\u00eats participatifs": {
+ "account_number": "2711"
+ },
+ "Pr\u00eats aux associ\u00e9s": {
+ "account_number": "2712"
+ },
+ "Billets de fonds": {
+ "account_number": "2713"
+ },
+ "Titres pr\u00eat\u00e9s": {
+ "account_number": "2714"
+ },
+ "Autres pr\u00eats et cr\u00e9ances": {
+ "account_number": "2718"
+ },
+ "account_number": "271"
+ },
+ "Pr\u00eats au personnel": {
+ "Pr\u00eats immobiliers": {
+ "account_number": "2721"
+ },
+ "Pr\u00eats mobiliers et d\u2019installation": {
+ "account_number": "2722"
+ },
+ "Autres pr\u00eats au personnel": {
+ "account_number": "2728"
+ },
+ "account_number": "272"
+ },
+ "Cr\u00e9ances sur l\u2019\u00c9tat": {
+ "Retenues de garantie": {
+ "account_number": "2731"
+ },
+ "Fonds r\u00e9glement\u00e9": {
+ "account_number": "2733"
+ },
+ "Cr\u00e9ances sur le conc\u00e9dant": {
+ "account_number": "2734"
+ },
+ "Autres cr\u00e9ances sur l\u2019\u00c9tat": {
+ "account_number": "2738"
+ },
+ "account_number": "273"
+ },
+ "Titres immobilis\u00e9s": {
+ "Titres immobilis\u00e9s de l\u2019activit\u00e9 de portefeuille (TIAP)": {
+ "account_number": "2741"
+ },
+ "Titres participatifs": {
+ "account_number": "2742"
+ },
+ "Certificats d\u2019investissement": {
+ "account_number": "2743"
+ },
+ "Parts de fonds commun de placement (FCP)": {
+ "account_number": "2744"
+ },
+ "Obligations": {
+ "account_number": "2745"
+ },
+ "Actions ou parts propres": {
+ "account_number": "2746"
+ },
+ "Autres titres immobilis\u00e9s": {
+ "account_number": "2748"
+ },
+ "account_number": "274"
+ },
+ "D\u00e9p\u00f4ts et cautionnements vers\u00e9s": {
+ "D\u00e9p\u00f4ts pour loyers d\u2019avance": {
+ "account_number": "2751"
+ },
+ "D\u00e9p\u00f4ts pour l\u2019\u00e9lectricit\u00e9": {
+ "account_number": "2752"
+ },
+ "D\u00e9p\u00f4ts pour l\u2019eau": {
+ "account_number": "2753"
+ },
+ "D\u00e9p\u00f4ts pour le gaz": {
+ "account_number": "2754"
+ },
+ "D\u00e9p\u00f4ts pour le t\u00e9l\u00e9phone, le t\u00e9lex, la t\u00e9l\u00e9copie": {
+ "account_number": "2755"
+ },
+ "Cautionnements sur march\u00e9s publics": {
+ "account_number": "2756"
+ },
+ "Cautionnements sur autres op\u00e9rations": {
+ "account_number": "2757"
+ },
+ "Autres d\u00e9p\u00f4ts et cautionnements": {
+ "account_number": "2758"
+ },
+ "account_number": "275"
+ },
+ "Int\u00e9r\u00eats courus": {
+ "Pr\u00eats et cr\u00e9ances non commerciales": {
+ "account_number": "2761"
+ },
+ "Pr\u00eats au personnel": {
+ "account_number": "2762"
+ },
+ "Cr\u00e9ances sur l\u2019\u00c9tat": {
+ "account_number": "2763"
+ },
+ "Titres immobilis\u00e9s": {
+ "account_number": "2764"
+ },
+ "D\u00e9p\u00f4ts et cautionnements vers\u00e9s": {
+ "account_number": "2765"
+ },
+ "Cr\u00e9ances rattach\u00e9es \u00e0 des participations": {
+ "account_number": "2767"
+ },
+ "Immobilisations financi\u00e8res diverses": {
+ "account_number": "2768"
+ },
+ "account_number": "276"
+ },
+ "Cr\u00e9ances rattach\u00e9es \u00e0 des participations et avances \u00e0 des GIE": {
+ "Cr\u00e9ances rattach\u00e9es \u00e0 des participations (groupe)": {
+ "account_number": "2771"
+ },
+ "Cr\u00e9ances rattach\u00e9es \u00e0 des participations (hors groupe)": {
+ "account_number": "2772"
+ },
+ "Cr\u00e9ances rattach\u00e9es \u00e0 des soci\u00e9t\u00e9s en participation": {
+ "account_number": "2773"
+ },
+ "Avances \u00e0 des Groupements d\u2019int\u00e9r\u00eat \u00e9conomique (GIE)": {
+ "account_number": "2774"
+ },
+ "account_number": "277"
+ },
+ "Immobilisations financi\u00e8res diverses": {
+ "Cr\u00e9ances diverses groupe": {
+ "account_number": "2781"
+ },
+ "Cr\u00e9ances diverses hors groupe": {
+ "account_number": "2782"
+ },
+ "Banques d\u00e9p\u00f4ts \u00e0 terme": {
+ "account_number": "2784"
+ },
+ "Or et m\u00e9taux pr\u00e9cieux": {
+ "account_number": "2785"
+ },
+ "Autres immobilisations financi\u00e8res": {
+ "account_number": "2788"
+ },
+ "account_number": "278"
+ },
+ "account_number": "27"
+ },
+ "Amortissements": {
+ "account_type": "Accumulated Depreciation",
+ "Amortissements des immobilisations corporelles": {
+ "account_type": "Accumulated Depreciation",
+ "Amortissements des frais de d\u00e9veloppement": {
+ "account_type": "Accumulated Depreciation",
+ "account_number": "2811"
+ },
+ "Amortissements des brevets, licences, concessions et droits similaires": {
+ "account_type": "Accumulated Depreciation",
+ "account_number": "2812"
+ },
+ "Amortissements des logiciels et sites internet": {
+ "account_type": "Accumulated Depreciation",
+ "account_number": "2813"
+ },
+ "Amortissements des marques": {
+ "account_type": "Accumulated Depreciation",
+ "account_number": "2814"
+ },
+ "Amortissements du fonds commercial": {
+ "account_type": "Accumulated Depreciation",
+ "account_number": "2815"
+ },
+ "Amortissements du droit au bail": {
+ "account_type": "Accumulated Depreciation",
+ "account_number": "2816"
+ },
+ "Amortissements des investissements de cr\u00e9ation": {
+ "account_type": "Accumulated Depreciation",
+ "account_number": "2817"
+ },
+ "Amortissements des autres droits et valeurs incorporels": {
+ "account_type": "Accumulated Depreciation",
+ "account_number": "2818"
+ },
+ "account_number": "281"
+ },
+ "Amortissements des terrains": {
+ "Amortissements des travaux de mise en valeur des terrains": {
+ "account_number": "2824"
+ },
+ "account_number": "282"
+ },
+ "Amortissements des b\u00e2timents, installations techniques et agencements": {
+ "Amortissements des b\u00e2timents industriels, agricoles, administratifs et commerciaux sur sol propre": {
+ "account_number": "2831"
+ },
+ "Amortissements des b\u00e2timents industriels, agricoles, administratifs et commerciaux sur sol d\u2019autrui": {
+ "account_number": "2832"
+ },
+ "Amortissements des ouvrages d\u2019infrastructure": {
+ "account_number": "2833"
+ },
+ "Amortissements des am\u00e9nagements, agencements et installations techniques": {
+ "account_number": "2834"
+ },
+ "Amortissements des am\u00e9nagements de bureaux": {
+ "account_number": "2835"
+ },
+ "Amortissements des b\u00e2timents industriels, agricoles et commerciaux mis en concession": {
+ "account_number": "2837"
+ },
+ "Amortissements des autres installations et agencements": {
+ "account_number": "2838"
+ },
+ "account_number": "283"
+ },
+ "Amortissements du mat\u00e9riel": {
+ "Amortissements du mat\u00e9riel et outillage industriel et commercial": {
+ "account_number": "2841"
+ },
+ "Amortissements du mat\u00e9riel et outillage agricole": {
+ "account_number": "2842"
+ },
+ "Amortissements du mat\u00e9riel d\u2019emballage r\u00e9cup\u00e9rable et identifiable": {
+ "account_number": "2843"
+ },
+ "Amortissements du mat\u00e9riel et mobilier": {
+ "account_number": "2844"
+ },
+ "Amortissements du mat\u00e9riel de transport": {
+ "account_number": "2845"
+ },
+ "Amortissements des actifs biologiques": {
+ "account_number": "2846"
+ },
+ "Amortissements des agencements et am\u00e9nagements du mat\u00e9riel et des actifs biologiques": {
+ "account_number": "2847"
+ },
+ "Amortissements des autres mat\u00e9riels": {
+ "account_number": "2848"
+ },
+ "account_number": "284"
+ },
+ "account_number": "28"
+ },
+ "D\u00e9pr\u00e9ciations des immobilisations": {
+ "D\u00e9pr\u00e9ciations des immobilisations incorporelles": {
+ "D\u00e9pr\u00e9ciations des frais de d\u00e9veloppement": {
+ "account_number": "2911"
+ },
+ "D\u00e9pr\u00e9ciations des brevets, licences, concessions et droits similaires": {
+ "account_number": "2912"
+ },
+ "D\u00e9pr\u00e9ciations des logiciels et sites internet": {
+ "account_number": "2913"
+ },
+ "D\u00e9pr\u00e9ciations des marques": {
+ "account_number": "2914"
+ },
+ "D\u00e9pr\u00e9ciations du fonds commercial": {
+ "account_number": "2915"
+ },
+ "D\u00e9pr\u00e9ciations du droit au bail": {
+ "account_number": "2916"
+ },
+ "D\u00e9pr\u00e9ciations des investissements de cr\u00e9ation": {
+ "account_number": "2917"
+ },
+ "D\u00e9pr\u00e9ciations des autres droits et valeurs incorporels": {
+ "account_number": "2918"
+ },
+ "D\u00e9pr\u00e9ciations des immobilisations incorporelles en cours": {
+ "account_number": "2919"
+ },
+ "account_number": "291"
+ },
+ "D\u00e9pr\u00e9ciations des terrains": {
+ "D\u00e9pr\u00e9ciations des terrains agricoles et forestiers": {
+ "account_number": "2921"
+ },
+ "D\u00e9pr\u00e9ciations des terrains nus": {
+ "account_number": "2922"
+ },
+ "D\u00e9pr\u00e9ciations des terrains b\u00e2tis": {
+ "account_number": "2923"
+ },
+ "D\u00e9pr\u00e9ciations des travaux de mise en valeur des terrains": {
+ "account_number": "2924"
+ },
+ "D\u00e9pr\u00e9ciations des terrains de gisement": {
+ "account_number": "2925"
+ },
+ "D\u00e9pr\u00e9ciations des terrains am\u00e9nag\u00e9s": {
+ "account_number": "2926"
+ },
+ "D\u00e9pr\u00e9ciations des terrains mis en concession": {
+ "account_number": "2927"
+ },
+ "D\u00e9pr\u00e9ciations des autres terrains": {
+ "account_number": "2928"
+ },
+ "D\u00e9pr\u00e9ciations des am\u00e9nagements de terrains en cours": {
+ "account_number": "2929"
+ },
+ "account_number": "292"
+ },
+ "D\u00e9pr\u00e9ciations des b\u00e2timents, installations techniques et agencements": {
+ "D\u00e9pr\u00e9ciations des b\u00e2timents industriels, agricoles, administratifs et commerciaux sur sol propre": {
+ "account_number": "2931"
+ },
+ "D\u00e9pr\u00e9ciations des b\u00e2timents industriels, agricoles, administratifs et commerciaux sur sol d\u2019autrui": {
+ "account_number": "2932"
+ },
+ "D\u00e9pr\u00e9ciations des ouvrages d\u2019infrastructures": {
+ "account_number": "2933"
+ },
+ "D\u00e9pr\u00e9ciations des am\u00e9nagements, agencements et installations techniques": {
+ "account_number": "2934"
+ },
+ "D\u00e9pr\u00e9ciations des am\u00e9nagements de bureaux": {
+ "account_number": "2935"
+ },
+ "D\u00e9pr\u00e9ciations des b\u00e2timents industriels, agricoles et commerciaux mis en concession": {
+ "account_number": "2937"
+ },
+ "D\u00e9pr\u00e9ciations des autres installations et agencements": {
+ "account_number": "2938"
+ },
+ "D\u00e9pr\u00e9ciations des b\u00e2timents et installations en cours": {
+ "account_number": "2939"
+ },
+ "account_number": "293"
+ },
+ "D\u00e9pr\u00e9ciations de mat\u00e9riel, du mobilier et de l\u2019actif biologique": {
+ "D\u00e9pr\u00e9ciations du mat\u00e9riel et outillage industriel et commercial": {
+ "account_number": "2941"
+ },
+ "D\u00e9pr\u00e9ciations du mat\u00e9riel et outillage agricole": {
+ "account_number": "2942"
+ },
+ "D\u00e9pr\u00e9ciations du mat\u00e9riel d\u2019emballage r\u00e9cup\u00e9rable et identifiable": {
+ "account_number": "2943"
+ },
+ "D\u00e9pr\u00e9ciations du mat\u00e9riel et mobilier": {
+ "account_number": "2944"
+ },
+ "D\u00e9pr\u00e9ciations du mat\u00e9riel de transport": {
+ "account_number": "2945"
+ },
+ "D\u00e9pr\u00e9ciations des actifs biologiques": {
+ "account_number": "2946"
+ },
+ "D\u00e9pr\u00e9ciations des agencements et am\u00e9nagements du mat\u00e9riel et des actifs biologiques": {
+ "account_number": "2947"
+ },
+ "D\u00e9pr\u00e9ciations des autres mat\u00e9riels": {
+ "account_number": "2948"
+ },
+ "D\u00e9pr\u00e9ciations de mat\u00e9riel en cours": {
+ "account_number": "2949"
+ },
+ "account_number": "294"
+ },
+ "D\u00e9pr\u00e9ciations des avances et acomptes vers\u00e9s sur immobilisations": {
+ "D\u00e9pr\u00e9ciations des avances et acomptes vers\u00e9s sur immobilisations incorporelles": {
+ "account_number": "2951"
+ },
+ "D\u00e9pr\u00e9ciations des avances et acomptes vers\u00e9s sur immobilisations corporelles": {
+ "account_number": "2952"
+ },
+ "account_number": "295"
+ },
+ "D\u00e9pr\u00e9ciations des titres de participation": {
+ "D\u00e9pr\u00e9ciations des titres de participation dans des soci\u00e9t\u00e9s sous contr\u00f4le exclusif": {
+ "account_number": "2961"
+ },
+ "D\u00e9pr\u00e9ciations des titres de participation dans les soci\u00e9t\u00e9s sous contr\u00f4le conjoint": {
+ "account_number": "2962"
+ },
+ "D\u00e9pr\u00e9ciations des titres de participation dans les soci\u00e9t\u00e9s conf\u00e9rant une influence notable": {
+ "account_number": "2963"
+ },
+ "D\u00e9pr\u00e9ciations des participations dans des organismes professionnels": {
+ "account_number": "2965"
+ },
+ "D\u00e9pr\u00e9ciations des parts dans des GIE": {
+ "account_number": "2966"
+ },
+ "D\u00e9pr\u00e9ciations des autres titres de participation": {
+ "account_number": "2968"
+ },
+ "account_number": "296"
+ },
+ "D\u00e9pr\u00e9ciations des autres immobilisations financi\u00e8res": {
+ "D\u00e9pr\u00e9ciations des pr\u00eats et cr\u00e9ances": {
+ "account_number": "2971"
+ },
+ "D\u00e9pr\u00e9ciations des pr\u00eats au personnel": {
+ "account_number": "2972"
+ },
+ "D\u00e9pr\u00e9ciations des cr\u00e9ances sur l\u2019\u00c9tat": {
+ "account_number": "2973"
+ },
+ "D\u00e9pr\u00e9ciations des titres immobilis\u00e9s": {
+ "account_number": "2974"
+ },
+ "D\u00e9pr\u00e9ciations des d\u00e9p\u00f4ts et cautionnements vers\u00e9s": {
+ "account_number": "2975"
+ },
+ "D\u00e9pr\u00e9ciations des cr\u00e9ances rattach\u00e9es \u00e0 des participations et avances \u00e0 des GIE": {
+ "account_number": "2977"
+ },
+ "D\u00e9pr\u00e9ciations des cr\u00e9ances financi\u00e8res diverses": {
+ "account_number": "2978"
+ },
+ "account_number": "297"
+ },
+ "account_number": "29"
+ },
+ "root_type": "Asset",
+ "account_number": "2"
+ },
+ "Comptes de Stocks": {
+ "Marchandises": {
+ "Marchandises A": {
+ "Marchandises A1": {
+ "account_number": "3111"
+ },
+ "Marchandises A2": {
+ "account_number": "3112"
+ },
+ "account_number": "311"
+ },
+ "Marchandises B": {
+ "Marchandises B1": {
+ "account_number": "3121"
+ },
+ "Marchandises B2": {
+ "account_number": "3122"
+ },
+ "account_number": "312"
+ },
+ "Actifs biologiques": {
+ "Animaux": {
+ "account_number": "3131"
+ },
+ "V\u00e9g\u00e9taux": {
+ "account_number": "3132"
+ },
+ "account_number": "313"
+ },
+ "Marchandises hors activit\u00e9s ordinaires (HAO)": {
+ "account_number": "318"
+ },
+ "account_number": "31"
+ },
+ "Mati\u00e8res premi\u00e8res et fournitures li\u00e9es": {
+ "Mati\u00e8res A": {
+ "account_number": "321"
+ },
+ "Mati\u00e8res B": {
+ "account_number": "322"
+ },
+ "Fournitures (A, B)": {
+ "account_number": "323"
+ },
+ "account_number": "32"
+ },
+ "Autres approvisionnements": {
+ "Mati\u00e8res consommables": {
+ "account_number": "331"
+ },
+ "Fournitures d\u2019atelier et d\u2019usine": {
+ "account_number": "332"
+ },
+ "Fournitures de magasin": {
+ "account_number": "333"
+ },
+ "Fournitures de bureau": {
+ "account_number": "334"
+ },
+ "Emballages": {
+ "Emballages perdus": {
+ "account_number": "3351"
+ },
+ "Emballages r\u00e9cup\u00e9rables non identifiables": {
+ "account_number": "3352"
+ },
+ "Emballages \u00e0 usage mixte": {
+ "account_number": "3353"
+ },
+ "Autres emballages": {
+ "account_number": "3358"
+ },
+ "account_number": "335"
+ },
+ "Autres mati\u00e8res": {
+ "account_number": "338"
+ },
+ "account_number": "33"
+ },
+ "Produits en cours": {
+ "Produits en cours": {
+ "Produits en cours P1": {
+ "account_number": "3411"
+ },
+ "Produits en cours P2": {
+ "account_number": "3412"
+ },
+ "account_number": "341"
+ },
+ "Travaux en cours": {
+ "Travaux en cours T1": {
+ "account_number": "3421"
+ },
+ "Travaux en cours T2": {
+ "account_number": "3422"
+ },
+ "account_number": "342"
+ },
+ "Produits interm\u00e9diaires en cours": {
+ "Produits interm\u00e9diaires A": {
+ "account_number": "3431"
+ },
+ "Produits interm\u00e9diaires B": {
+ "account_number": "3432"
+ },
+ "account_number": "343"
+ },
+ "Produits r\u00e9siduels en cours": {
+ "Produits r\u00e9siduels A": {
+ "account_number": "3441"
+ },
+ "Produits r\u00e9siduels B": {
+ "account_number": "3442"
+ },
+ "account_number": "344"
+ },
+ "Actifs biologiques en cours": {
+ "Animaux": {
+ "account_number": "3451"
+ },
+ "V\u00e9g\u00e9taux": {
+ "account_number": "3452"
+ },
+ "account_number": "345"
+ },
+ "account_number": "34"
+ },
+ "Services en cours": {
+ "\u00c9tudes en cours": {
+ "\u00c9tudes en cours E1": {
+ "account_number": "3511"
+ },
+ "\u00c9tudes en cours E2": {
+ "account_number": "3512"
+ },
+ "account_number": "351"
+ },
+ "Prestations de services en cours": {
+ "Prestations de services S1": {
+ "account_number": "3521"
+ },
+ "Prestations de services S2": {
+ "account_number": "3522"
+ }
+ },
+ "account_number": "35"
+ },
+ "Produits finis": {
+ "Produits finis A": {
+ "account_number": "361"
+ },
+ "Produits finis B": {
+ "account_number": "362"
+ },
+ "Actifs biologiques": {
+ "Animaux": {
+ "account_number": "3631"
+ },
+ "V\u00e9g\u00e9taux": {
+ "account_number": "3632"
+ },
+ "Autres stocks (activit\u00e9s annexes)": {
+ "account_number": "3638"
+ },
+ "account_number": "363"
+ },
+ "account_number": "36"
+ },
+ "Produits interm\u00e9diaires et r\u00e9siduels": {
+ "Produits interm\u00e9diaires": {
+ "Produits interm\u00e9diaires A": {
+ "account_number": "3711"
+ },
+ "Produits interm\u00e9diaires B": {
+ "account_number": "3712"
+ },
+ "account_number": "371"
+ },
+ "Produits r\u00e9siduels": {
+ "D\u00e9chets": {
+ "account_number": "3721"
+ },
+ "Rebuts": {
+ "account_number": "3722"
+ },
+ "Mati\u00e8res de R\u00e9cup\u00e9ration": {
+ "account_number": "3723"
+ },
+ "account_number": "372"
+ },
+ "Actifs biologiques": {
+ "Animaux": {
+ "account_number": "3731"
+ },
+ "V\u00e9g\u00e9taux": {
+ "account_number": "3732"
+ },
+ "Autres stocks (activit\u00e9s annexes)": {
+ "account_number": "3738"
+ },
+ "account_number": "373"
+ },
+ "account_number": "37"
+ },
+ "Stocks en cours de route, en consignation ou en d\u00e9p\u00f4t": {
+ "account_type": "Stock",
+ "Marchandises en cours de route": {
+ "account_number": "381"
+ },
+ "Mati\u00e8res premi\u00e8res et fournitures li\u00e9es en cours de route": {
+ "account_number": "382"
+ },
+ "Autres approvisionnements en cours de route": {
+ "account_number": "383"
+ },
+ "Produits finis en cours de route": {
+ "account_number": "386"
+ },
+ "Stock en consignation ou en d\u00e9p\u00f4t": {
+ "Stock en consignation": {
+ "account_number": "3871"
+ },
+ "Stock en d\u00e9p\u00f4t": {
+ "account_number": "3872"
+ },
+ "account_number": "387"
+ },
+ "Stock provenant d\u2019immobilisations mises hors service ou au rebut": {
+ "account_number": "388"
+ },
+ "account_number": "38"
+ },
+ "D\u00e9pr\u00e9ciations des stocks et encours de production": {
+ "D\u00e9pr\u00e9ciations des stocks de marchandises": {
+ "account_number": "391"
+ },
+ "D\u00e9pr\u00e9ciations des stocks de mati\u00e8res premi\u00e8res et fournitures li\u00e9es": {
+ "account_number": "392"
+ },
+ "D\u00e9pr\u00e9ciations des stocks d\u2019autres approvisionnements": {
+ "account_number": "393"
+ },
+ "D\u00e9pr\u00e9ciations des productions en cours": {
+ "account_number": "394"
+ },
+ "D\u00e9pr\u00e9ciations des services en cours": {
+ "account_number": "395"
+ },
+ "D\u00e9pr\u00e9ciations des stocks de produits finis": {
+ "account_number": "396"
+ },
+ "D\u00e9pr\u00e9ciations des stocks de produits interm\u00e9diaires et r\u00e9siduels": {
+ "account_number": "397"
+ },
+ "D\u00e9pr\u00e9ciations des stocks en cours de route, en consignation ou en d\u00e9p\u00f4t": {
+ "account_number": "398"
+ },
+ "account_number": "39"
+ },
+ "root_type": "Asset",
+ "account_number": "3"
+ },
+ "4-Comptes de Tiers (ACTIF)": {
+ "40-Fournisseurs et comptes rattach\u00e9s (ACTIF)": {
+ "Fournisseurs d\u00e9biteurs": {
+ "Fournisseurs Avances et acomptes vers\u00e9s": {
+ "account_number": "4091"
+ },
+ "Fournisseurs Groupe avances et acomptes vers\u00e9s": {
+ "account_number": "4092"
+ },
+ "Fournisseurs Sous-traitants avances et acomptes vers\u00e9s": {
+ "account_number": "4093"
+ },
+ "Fournisseurs Cr\u00e9ances pour emballages et mat\u00e9riels \u00e0 rendre": {
+ "account_number": "4094"
+ },
+ "Fournisseurs Rabais, remises, ristournes et autres avoirs \u00e0 obtenir": {
+ "account_number": "4098"
+ },
+ "account_number": "409"
+ }
+ },
+ "41-Clients et comptes rattach\u00e9s (ACTIF)": {
+ "Clients": {
+ "Clients": {
+ "account_type": "Receivable",
+ "account_number": "4111"
+ },
+ "Clients groupe": {
+ "account_type": "Receivable",
+ "account_number": "4112"
+ },
+ "Clients, \u00c9tat et Collectivit\u00e9s publiques": {
+ "account_type": "Receivable",
+ "account_number": "4114"
+ },
+ "Clients, organismes internationaux": {
+ "account_type": "Receivable",
+ "account_number": "4115"
+ },
+ "Clients, r\u00e9serve de propri\u00e9t\u00e9": {
+ "account_type": "Receivable",
+ "account_number": "4116"
+ },
+ "Client, retenues de garantie": {
+ "account_type": "Receivable",
+ "account_number": "4117"
+ },
+ "Clients, d\u00e9gr\u00e8vement de taxes sur la valeur ajout\u00e9e (TVA)": {
+ "account_type": "Receivable",
+ "account_number": "4118"
+ },
+ "account_type": "Receivable",
+ "account_number": "411"
+ },
+ "Clients, effets \u00e0 recevoir en portefeuille": {
+ "Clients, effets \u00e0 recevoir": {
+ "account_type": "Receivable",
+ "account_number": "4121"
+ },
+ "Clients Groupe, effets \u00e0 recevoir": {
+ "account_type": "Receivable",
+ "account_number": "4122"
+ },
+ "\u00c9tat et Collectivit\u00e9s publiques, effets \u00e0 recevoir": {
+ "account_type": "Receivable",
+ "account_number": "4124"
+ },
+ "Organismes Internationaux, effets \u00e0 recevoir": {
+ "account_type": "Receivable",
+ "account_number": "4125"
+ },
+ "account_type": "Receivable",
+ "account_number": "412"
+ },
+ "Clients, ch\u00e8ques, effets et autres valeurs impay\u00e9es": {
+ "Clients, ch\u00e8ques impay\u00e9s": {
+ "account_type": "Receivable",
+ "account_number": "4131"
+ },
+ "Clients, effets impay\u00e9s": {
+ "account_type": "Receivable",
+ "account_number": "4132"
+ },
+ "Clients, cartes de cr\u00e9dit impay\u00e9es": {
+ "account_type": "Receivable",
+ "account_number": "4133"
+ },
+ "Clients, autres valeurs impay\u00e9es": {
+ "account_type": "Receivable",
+ "account_number": "4138"
+ },
+ "account_type": "Receivable",
+ "account_number": "413"
+ },
+ "Cr\u00e9ances sur cessions courantes d\u2019immobilisations": {
+ "Cr\u00e9ances en compte, immobilisations incorporelles": {
+ "account_type": "Receivable",
+ "account_number": "4141"
+ },
+ "Cr\u00e9ances en compte, immobilisations corporelles": {
+ "account_type": "Receivable",
+ "account_number": "4142"
+ },
+ "Effets \u00e0 recevoir, immobilisations incorporelles": {
+ "account_type": "Receivable",
+ "account_number": "4146"
+ },
+ "Effets \u00e0 recevoir, immobilisations corporelles": {
+ "account_type": "Receivable",
+ "account_number": "4147"
+ },
+ "account_type": "Receivable",
+ "account_number": "414"
+ },
+ "Clients, effets escompt\u00e9s non \u00e9chus": {
+ "account_type": "Receivable",
+ "account_number": "415"
+ },
+ "Cr\u00e9ances clients litigieuses ou douteuses": {
+ "Cr\u00e9ances litigieuses": {
+ "account_type": "Receivable",
+ "account_number": "4161"
+ },
+ "Cr\u00e9ances douteuses": {
+ "account_type": "Receivable",
+ "account_number": "4162"
+ },
+ "account_type": "Receivable",
+ "account_number": "416"
+ },
+ "Clients, produits \u00e0 recevoir": {
+ "Clients, factures \u00e0 \u00e9tablir": {
+ "account_type": "Receivable",
+ "account_number": "4181"
+ },
+ "Clients, int\u00e9r\u00eats courus": {
+ "account_type": "Receivable",
+ "account_number": "4186"
+ },
+ "account_type": "Receivable",
+ "account_number": "418"
+ },
+ "account_type": "Receivable"
+ },
+ "42-Personnel (ACTIF)": {
+ "Personnel, avances et acomptes": {
+ "Personnel, avances": {
+ "account_number": "4211"
+ },
+ "Personnel, acomptes": {
+ "account_number": "4212"
+ },
+ "Frais avanc\u00e9s et fournitures au personnel": {
+ "account_number": "4213"
+ },
+ "account_number": "421"
+ }
+ },
+ "43-Organismes sociaux (ACTIF)": {
+ "431-S\u00e9curit\u00e9 sociale": {
+ "Prestations familiales": {
+ "account_number": "4311"
+ },
+ "Accidents de travail": {
+ "account_number": "4312"
+ },
+ "Caisse de retraite obligatoire": {
+ "account_number": "4313"
+ },
+ "Caisse de retraite facultative": {
+ "account_number": "4314"
+ },
+ "Autres cotisations sociales": {
+ "account_number": "4318"
+ }
+ },
+ "432-Caisses de retraite compl\u00e9mentaire": {},
+ "433-Autres organismes sociaux": {
+ "Mutuelle": {
+ "account_number": "4331"
+ },
+ "Assurances retraite": {
+ "account_number": "4332"
+ },
+ "Assurances et organismes de sant\u00e9": {
+ "account_number": "4333"
+ }
+ },
+ "438-Organismes sociaux, charges \u00e0 payer et produits \u00e0 recevoir": {
+ "Produits \u00e0 recevoir": {
+ "account_number": "4387"
+ }
+ }
+ },
+ "44-\u00c9tat et collectivit\u00e9s publiques (ACTIF)": {
+ "\u00c9tat, TVA factur\u00e9e": {
+ "TVA factur\u00e9e sur ventes": {
+ "account_number": "4431"
+ },
+ "TVA factur\u00e9e sur prestations de services": {
+ "account_number": "4432"
+ },
+ "TVA factur\u00e9e sur travaux": {
+ "account_number": "4433"
+ },
+ "TVA factur\u00e9e sur production livr\u00e9e \u00e0 soi-m\u00eame": {
+ "account_number": "4434"
+ },
+ "TVA sur factures \u00e0 \u00e9tablir": {
+ "account_number": "4435"
+ },
+ "account_number": "443"
+ },
+ "\u00c9tat, TVA r\u00e9cup\u00e9rable": {
+ "TVA r\u00e9cup\u00e9rable sur immobilisations": {
+ "account_number": "4451"
+ },
+ "TVA r\u00e9cup\u00e9rable sur achats": {
+ "account_number": "4452"
+ },
+ "TVA r\u00e9cup\u00e9rable sur transport": {
+ "account_number": "4453"
+ },
+ "TVA r\u00e9cup\u00e9rable sur services ext\u00e9rieurs et autres charges": {
+ "account_number": "4454"
+ },
+ "TVA r\u00e9cup\u00e9rable sur factures non parvenues": {
+ "account_number": "4455"
+ },
+ "TVA transf\u00e9r\u00e9e par d\u2019autres entit\u00e9s": {
+ "account_number": "4456"
+ },
+ "account_number": "445"
+ },
+ "\u00c9tat, charges \u00e0 payer et produits \u00e0 recevoir": {
+ "Charges \u00e0 payer": {
+ "account_number": "4486"
+ },
+ "Produits \u00e0 recevoir": {
+ "account_number": "4487"
+ },
+ "account_number": "448"
+ },
+ "\u00c9tat, cr\u00e9ances et dettes diverses": {
+ "\u00c9tat, obligations cautionn\u00e9es": {
+ "account_number": "4491"
+ },
+ "\u00c9tat, avances et acomptes vers\u00e9s sur imp\u00f4ts": {
+ "account_number": "4492"
+ },
+ "\u00c9tat, fonds de dotation \u00e0 recevoir": {
+ "account_number": "4493"
+ },
+ "\u00c9tat, subventions investissement \u00e0 recevoir": {
+ "account_number": "4494"
+ },
+ "\u00c9tat, subventions d\u2019exploitation \u00e0 recevoir": {
+ "account_number": "4495"
+ },
+ "\u00c9tat, subventions d\u2019\u00e9quilibre \u00e0 recevoir": {
+ "account_number": "4496"
+ },
+ "\u00c9tat, avances sur subventions": {
+ "account_number": "4497"
+ },
+ "\u00c9tat, fonds r\u00e9glement\u00e9s provisionn\u00e9s": {
+ "account_number": "4499"
+ },
+ "account_number": "449"
+ }
+ },
+ "45-Organismes internationaux (ACTIF)": {
+ "Op\u00e9rations avec les organismes africains": {
+ "account_number": "451"
+ },
+ "Op\u00e9rations avec les autres organismes internationaux": {
+ "account_number": "452"
+ },
+ "Organismes internationaux, fonds de dotation et subventions \u00e0 recevoir": {
+ "Organismes internationaux, fonds de dotation \u00e0 recevoir": {
+ "account_number": "4581"
+ },
+ "Organismes internationaux, subventions \u00e0 recevoir": {
+ "account_number": "4582"
+ },
+ "account_number": "458"
+ }
+ },
+ "46-Apporteurs, associ\u00e9s et groupe (ACTIF)": {
+ "461-Apporteurs, op\u00e9rations sur le capital": {
+ "Apporteurs, capital appel\u00e9, non vers\u00e9": {
+ "account_number": "4613"
+ },
+ "Apporteurs, compte d\u2019apport, op\u00e9rations de restructuration (fusion...)": {
+ "account_number": "4614"
+ },
+ "Apporteurs, titres \u00e0 \u00e9changer": {
+ "account_number": "4618"
+ }
+ },
+ "Apporteurs, restant d\u00fb sur capital appel\u00e9": {
+ "account_number": "467"
+ }
+ },
+ "47-D\u00e9biteurs et cr\u00e9diteurs divers (ACTIF)": {
+ "472-Cr\u00e9ances et dettes sur titres de placement": {
+ "Cr\u00e9ances sur cessions de titres de placement": {
+ "account_number": "4721"
+ },
+ "Versements restant \u00e0 effectuer sur titres de placement non lib\u00e9r\u00e9s": {
+ "account_number": "4726"
+ }
+ },
+ "473-Interm\u00e9diaires Op\u00e9rations faites pour compte de tiers": {
+ "Mandants": {
+ "account_number": "4731"
+ },
+ "Mandataires": {
+ "account_number": "4732"
+ },
+ "Commettants": {
+ "account_number": "4733"
+ },
+ "Commissionnaires": {
+ "account_number": "4734"
+ },
+ "\u00c9tat, Collectivit\u00e9s publiques, fonds global d\u2019allocation": {
+ "account_number": "4739"
+ }
+ },
+ "474-Compte de r\u00e9partition p\u00e9riodique des charges et des produits": {
+ "Compte de r\u00e9partition p\u00e9riodique des produits": {
+ "account_number": "4747"
+ }
+ },
+ "475-Compte transitoire, ajustement sp\u00e9cial li\u00e9 \u00e0 la r\u00e9vision du SYSCOHADA": {
+ "Compte actif": {
+ "account_type": "Temporary",
+ "account_number": "4751"
+ }
+ },
+ "Charges constat\u00e9es d\u2019avance": {
+ "account_number": "476"
+ },
+ "478-\u00c9carts de conversion actif": {
+ "Diminution des cr\u00e9ances d\u2019exploitation": {
+ "account_number": "4781"
+ },
+ "Diminution des cr\u00e9ances financi\u00e8res": {
+ "account_number": "4782"
+ },
+ "Augmentation des dettes d\u2019exploitation": {
+ "account_number": "4783"
+ },
+ "Augmentation des dettes financi\u00e8res": {
+ "account_number": "4784"
+ },
+ "Diff\u00e9rences d\u2019\u00e9valuation sur instruments de tr\u00e9sorerie": {
+ "account_number": "4786"
+ },
+ "Diff\u00e9rences compens\u00e9es par couverture de change": {
+ "account_number": "4788"
+ }
+ }
+ },
+ "48-Cr\u00e9ances et dettes hors activit\u00e9s ordinaires (ACTIF)": {
+ "Cr\u00e9ances sur cessions d\u2019immobilisations": {
+ "En compte, immobilisations incorporelles": {
+ "account_number": "4851"
+ },
+ "En compte, immobilisations corporelles": {
+ "account_number": "4852"
+ },
+ "Effets \u00e0 recevoir, immobilisations incorporelles": {
+ "account_number": "4853"
+ },
+ "Effets \u00e0 recevoir, immobilisations corporelles": {
+ "account_number": "4854"
+ },
+ "Effets escompt\u00e9s non \u00e9chus": {
+ "account_number": "4855"
+ },
+ "Retenues de garantie": {
+ "account_number": "4857"
+ },
+ "Factures \u00e0 \u00e9tablir": {
+ "account_number": "4858"
+ },
+ "account_number": "485"
+ },
+ "Autres cr\u00e9ances hors activit\u00e9s ordinaires (HAO)": {
+ "account_number": "488"
+ }
+ },
+ "49-D\u00e9pr\u00e9ciations et provisions pour risques \u00e0 court terme (tiers) (ACTIF)": {
+ "D\u00e9pr\u00e9ciations des comptes clients": {
+ "Cr\u00e9ances litigieuses": {
+ "account_number": "4911"
+ },
+ "Cr\u00e9ances douteuses": {
+ "account_number": "4912"
+ },
+ "account_number": "491"
+ },
+ "D\u00e9pr\u00e9ciations des comptes organismes internationaux": {
+ "account_number": "495"
+ },
+ "D\u00e9pr\u00e9ciations des comptes apporteurs, associ\u00e9s et groupe": {
+ "Associ\u00e9s, comptes courants": {
+ "account_number": "4962"
+ },
+ "Associ\u00e9s, op\u00e9rations faites en commun": {
+ "account_number": "4963"
+ },
+ "Groupe, comptes courants": {
+ "account_number": "4966"
+ },
+ "account_number": "496"
+ },
+ "D\u00e9pr\u00e9ciations des comptes d\u00e9biteurs divers": {
+ "account_number": "497"
+ },
+ "D\u00e9pr\u00e9ciations des comptes de cr\u00e9ances HAO": {
+ "Cr\u00e9ances sur cessions d\u2019immobilisations": {
+ "account_number": "4985"
+ },
+ "Cr\u00e9ances sur cessions de titres de placement": {
+ "account_number": "4986"
+ },
+ "Autres cr\u00e9ances HAO": {
+ "account_number": "4988"
+ },
+ "account_number": "498"
+ },
+ "Provisions pour risques \u00e0 court terme": {
+ "Sur op\u00e9rations d\u2019exploitation": {
+ "account_number": "4991"
+ },
+ "Sur op\u00e9rations financi\u00e8res": {
+ "account_number": "4997"
+ },
+ "Sur op\u00e9rations HAO": {
+ "account_number": "4998"
+ },
+ "account_number": "499"
+ }
+ },
+ "root_type": "Asset"
+ },
+ "4-Comptes de Tiers (PASSIF)": {
+ "40-Fournisseurs et comptes rattach\u00e9s (PASSIF)": {
+ "Fournisseurs, dettes en compte": {
+ "Fournisseurs": {
+ "account_type": "Payable",
+ "account_number": "4011"
+ },
+ "Fournisseurs groupe": {
+ "account_type": "Payable",
+ "account_number": "4012"
+ },
+ "Fournisseurs sous-traitants": {
+ "account_type": "Payable",
+ "account_number": "4013"
+ },
+ "Fournisseurs, r\u00e9serve de propri\u00e9t\u00e9": {
+ "account_type": "Payable",
+ "account_number": "4016"
+ },
+ "Fournisseur, retenues de garantie": {
+ "account_type": "Payable",
+ "account_number": "4017"
+ },
+ "account_type": "Payable",
+ "account_number": "401"
+ },
+ "Fournisseurs, effets \u00e0 payer": {
+ "Fournisseurs Effets \u00e0 payer": {
+ "account_type": "Payable",
+ "account_number": "4021"
+ },
+ "Fournisseurs Groupe, effets \u00e0 payer": {
+ "account_type": "Payable",
+ "account_number": "4022"
+ },
+ "Fournisseurs Sous-traitants, effets \u00e0 payer": {
+ "account_type": "Payable",
+ "account_number": "4023"
+ },
+ "account_type": "Payable",
+ "account_number": "402"
+ },
+ "Fournisseurs, acquisitions courantes d\u2019immobilisations": {
+ "Fournisseurs Dettes en comptes, immobilisations incorporelles": {
+ "account_type": "Payable",
+ "account_number": "4041"
+ },
+ "Fournisseurs Dettes en comptes, immobilisations corporelles": {
+ "account_type": "Payable",
+ "account_number": "4042"
+ },
+ "Fournisseurs Effets \u00e0 payer, immobilisations incorporelles": {
+ "account_type": "Payable",
+ "account_number": "4046"
+ },
+ "Fournisseurs Effets \u00e0 payer, immobilisations corporelles": {
+ "account_type": "Payable",
+ "account_number": "4047"
+ },
+ "account_type": "Payable",
+ "account_number": "404"
+ },
+ "Fournisseurs, factures non parvenues": {
+ "Fournisseurs": {
+ "account_type": "Stock Received But Not Billed",
+ "account_number": "4081"
+ },
+ "Fournisseurs groupe": {
+ "account_type": "Stock Received But Not Billed",
+ "account_number": "4082"
+ },
+ "Fournisseurs sous-traitants": {
+ "account_type": "Stock Received But Not Billed",
+ "account_number": "4083"
+ },
+ "Fournisseurs, int\u00e9r\u00eats courus": {
+ "account_type": "Stock Received But Not Billed",
+ "account_number": "4086"
+ },
+ "account_type": "Stock Received But Not Billed",
+ "account_number": "408"
+ },
+ "account_type": "Payable"
+ },
+ "41-Clients et comptes rattach\u00e9s (PASSIF)": {
+ "Clients cr\u00e9diteurs": {
+ "Clients, avances et acomptes re\u00e7us": {
+ "account_number": "4191"
+ },
+ "Clients groupe, avances et acomptes re\u00e7us": {
+ "account_number": "4192"
+ },
+ "Clients, dettes pour emballages et mat\u00e9riels consign\u00e9s": {
+ "account_number": "4194"
+ },
+ "Clients, rabais, remises, ristournes et autres avoirs \u00e0 accorder": {
+ "account_number": "4198"
+ },
+ "account_number": "419"
+ }
+ },
+ "42-Personnel (PASSIF)": {
+ "Personnel, r\u00e9mun\u00e9rations dues": {
+ "account_number": "422"
+ },
+ "Personnel, oppositions, saisies-arr\u00eats": {
+ "Personnel, oppositions": {
+ "account_number": "4231"
+ },
+ "Personnel, saisies-arr\u00eats": {
+ "account_number": "4232"
+ },
+ "Personnel, avis \u00e0 tiers d\u00e9tenteur": {
+ "account_number": "4233"
+ },
+ "account_number": "423"
+ },
+ "Personnel, \u0153uvres sociales internes": {
+ "Assistance m\u00e9dicale": {
+ "account_number": "4241"
+ },
+ "Allocations familiales": {
+ "account_number": "4242"
+ },
+ "Organismes sociaux rattach\u00e9s \u00e0 l\u2019entit\u00e9": {
+ "account_number": "4245"
+ },
+ "Autres \u0153uvres sociales internes": {
+ "account_number": "4248"
+ },
+ "account_number": "424"
+ },
+ "Repr\u00e9sentants du personnel": {
+ "D\u00e9l\u00e9gu\u00e9s du personnel": {
+ "account_number": "4251"
+ },
+ "Syndicats et Comit\u00e9s d\u2019entreprises, d\u2019\u00c9tablissement": {
+ "account_number": "4252"
+ },
+ "Autres repr\u00e9sentants du personnel": {
+ "account_number": "4258"
+ },
+ "account_number": "425"
+ },
+ "Personnel, participation aux b\u00e9n\u00e9fices et au capital": {
+ "Participation aux b\u00e9n\u00e9fices": {
+ "account_number": "4261"
+ },
+ "Participation au capital": {
+ "account_number": "4264"
+ },
+ "account_number": "426"
+ },
+ "Personnel d\u00e9p\u00f4ts": {
+ "account_number": "427"
+ },
+ "Personnel, charges \u00e0 payer et produits \u00e0 recevoir": {
+ "Dettes provisionn\u00e9es pour cong\u00e9s \u00e0 payer": {
+ "account_number": "4281"
+ },
+ "Autres charges \u00e0 payer": {
+ "account_number": "4286"
+ },
+ "Produits \u00e0 recevoir": {
+ "account_number": "4287"
+ },
+ "account_number": "428"
+ }
+ },
+ "43-Organismes sociaux (PASSIF)": {
+ "438-Organismes sociaux, charges \u00e0 payer et produits \u00e0 recevoir": {
+ "Charges sociales sur gratifications \u00e0 payer": {
+ "account_number": "4381"
+ },
+ "Charges sociales sur cong\u00e9s \u00e0 payer": {
+ "account_number": "4382"
+ },
+ "Autres charges \u00e0 payer": {
+ "account_number": "4386"
+ }
+ }
+ },
+ "44-\u00c9tat et collectivit\u00e9s publiques (PASSIF)": {
+ "\u00c9tat, imp\u00f4t sur les b\u00e9n\u00e9fices": {
+ "account_number": "441"
+ },
+ "\u00c9tat, autres imp\u00f4ts et taxes": {
+ "Imp\u00f4ts et taxes d\u2019\u00c9tat": {
+ "account_number": "4421"
+ },
+ "Imp\u00f4ts et taxes pour les collectivit\u00e9s publiques": {
+ "account_number": "4422"
+ },
+ "Imp\u00f4ts et taxes recouvrables sur des obligataires": {
+ "account_number": "4423"
+ },
+ "Imp\u00f4ts et taxes recouvrables sur des associ\u00e9s": {
+ "account_number": "4424"
+ },
+ "Droits de douane": {
+ "account_number": "4426"
+ },
+ "Autres imp\u00f4ts et taxes": {
+ "account_number": "4428"
+ },
+ "account_number": "442"
+ },
+ "\u00c9tat, TVA due ou cr\u00e9dit de TVA": {
+ "\u00c9tat, TVA due": {
+ "account_number": "4441"
+ },
+ "\u00c9tat, cr\u00e9dit de TVA \u00e0 reporter": {
+ "account_number": "4449"
+ },
+ "account_number": "444"
+ },
+ "\u00c9tat, autres taxes sur le chiffre d\u2019affaires": {
+ "account_number": "446"
+ },
+ "\u00c9tat, imp\u00f4ts retenus \u00e0 la source": {
+ "Imp\u00f4t G\u00e9n\u00e9ral sur le revenu": {
+ "account_number": "4471"
+ },
+ "Imp\u00f4ts sur salaires": {
+ "account_number": "4472"
+ },
+ "Contribution nationale": {
+ "account_number": "4473"
+ },
+ "Contribution nationale de solidarit\u00e9": {
+ "account_number": "4474"
+ },
+ "Autres imp\u00f4ts et contributions": {
+ "account_number": "4478"
+ },
+ "account_number": "447"
+ }
+ },
+ "46-Apporteurs, associ\u00e9s et groupe (PASSIF)": {
+ "461-Apporteurs, op\u00e9rations sur le capital (PASSIF)": {
+ "Apporteurs, apports en nature": {
+ "account_number": "4611"
+ },
+ "Apporteurs, apports en num\u00e9raire": {
+ "account_number": "4612"
+ },
+ "Apporteurs, versements re\u00e7us sur augmentation de capital": {
+ "account_number": "4615"
+ },
+ "Apporteurs, versements anticip\u00e9s": {
+ "account_number": "4616"
+ },
+ "Apporteurs d\u00e9faillants": {
+ "account_number": "4617"
+ },
+ "Apporteurs, capital \u00e0 rembourser": {
+ "account_number": "4619"
+ }
+ },
+ "462-Associ\u00e9s, comptes courants": {
+ "Principal": {
+ "account_number": "4621"
+ },
+ "Int\u00e9r\u00eats courus": {
+ "account_number": "4626"
+ }
+ },
+ "463-Associ\u00e9s, op\u00e9rations faites en commun et GIE": {
+ "Op\u00e9rations courantes": {
+ "account_number": "4631"
+ },
+ "Int\u00e9r\u00eats courus": {
+ "account_number": "4636"
+ }
+ },
+ "Associ\u00e9s, dividendes \u00e0 payer": {
+ "account_number": "465"
+ },
+ "Groupe, comptes courants": {
+ "account_number": "466"
+ }
+ },
+ "47-D\u00e9biteurs et cr\u00e9diteurs divers (PASSIF)": {
+ "471-D\u00e9biteurs et cr\u00e9diteurs divers": {
+ "D\u00e9biteurs divers": {
+ "account_number": "4711"
+ },
+ "Cr\u00e9diteurs divers": {
+ "account_number": "4712"
+ },
+ "Obligataires": {
+ "account_number": "4713"
+ },
+ "R\u00e9mun\u00e9rations d\u2019administrateurs": {
+ "account_number": "4715"
+ },
+ "Compte d\u2019affacturage": {
+ "account_number": "4716"
+ },
+ "D\u00e9biteurs divers retenues de garantie": {
+ "account_number": "4717"
+ },
+ "Apport, compte de fusion et op\u00e9rations assimil\u00e9es": {
+ "account_number": "4718"
+ },
+ "Bons de souscription d\u2019actions et d\u2019obligations": {
+ "account_number": "4719"
+ }
+ },
+ "474-Compte de r\u00e9partition p\u00e9riodique des charges et des produits (PASSIF)": {
+ "Compte de r\u00e9partition p\u00e9riodique des charges": {
+ "account_number": "4746"
+ }
+ },
+ "475-Compte transitoire, ajustement sp\u00e9cial li\u00e9 \u00e0 la r\u00e9vision du SYSCOHADA (PASSIF)": {
+ "Compte passif": {
+ "account_number": "4752"
+ }
+ },
+ "Produits constat\u00e9s d\u2019avance": {
+ "account_number": "477"
+ },
+ "479-\u00c9carts de conversion passif": {
+ "Augmentation des cr\u00e9ances d\u2019exploitation": {
+ "account_number": "4791"
+ },
+ "Augmentation des cr\u00e9ances financi\u00e8res": {
+ "account_number": "4792"
+ },
+ "Diminution des dettes d\u2019exploitation": {
+ "account_number": "4793"
+ },
+ "Diminution des dettes financi\u00e8res": {
+ "account_number": "4794"
+ },
+ "Diff\u00e9rences d\u2019\u00e9valuation sur instruments de tr\u00e9sorerie": {
+ "account_number": "4797"
+ },
+ "Diff\u00e9rences compens\u00e9es par couverture de change": {
+ "account_number": "4798"
+ }
+ }
+ },
+ "48-Cr\u00e9ances et dettes hors activit\u00e9s ordinaires (HAO) (PASSIF)": {
+ "Fournisseurs d\u2019investissements": {
+ "Immobilisations incorporelles": {
+ "account_number": "4811"
+ },
+ "Immobilisations corporelles": {
+ "account_number": "4812"
+ },
+ "Versements restant \u00e0 effectuer sur titres de participation et titres immobilis\u00e9s non lib\u00e9r\u00e9s": {
+ "account_number": "4813"
+ },
+ "R\u00e9serve de propri\u00e9t\u00e9": {
+ "account_number": "4816"
+ },
+ "Retenues de garantie": {
+ "account_number": "4817"
+ },
+ "Factures non parvenues": {
+ "account_number": "4818"
+ },
+ "account_number": "481"
+ },
+ "Fournisseurs d\u2019investissements, effets \u00e0 payer": {
+ "Immobilisations incorporelles": {
+ "account_number": "4821"
+ },
+ "Immobilisations corporelles": {
+ "account_number": "4822"
+ },
+ "account_number": "482"
+ },
+ "Autres dettes hors activit\u00e9s ordinaires (HAO)": {
+ "Produits": {
+ "account_number": "4887"
+ },
+ "account_number": "484"
+ }
+ },
+ "root_type": "Liability"
+ },
+ "Comptes de tr\u00e9sorerie": {
+ "Titres de placement": {
+ "Titres du tr\u00e9sor et bons de caisse \u00e0 court terme": {
+ "Titres du Tr\u00e9sor \u00e0 court terme": {
+ "account_number": "5011"
+ },
+ "Titres d\u2019organismes financiers": {
+ "account_number": "5012"
+ },
+ "Bons de caisse \u00e0 court terme": {
+ "account_number": "5013"
+ },
+ "Frais d\u2019acquisition des titres de tr\u00e9sor et bons de caisse": {
+ "account_number": "5016"
+ },
+ "account_number": "501"
+ },
+ "Actions": {
+ "Actions ou parts propres": {
+ "account_number": "5021"
+ },
+ "Actions cot\u00e9es": {
+ "account_number": "5022"
+ },
+ "Actions non cot\u00e9es": {
+ "account_number": "5023"
+ },
+ "Actions d\u00e9membr\u00e9es (certificats d\u2019investissement, droits de vote)": {
+ "account_number": "5024"
+ },
+ "Autres actions": {
+ "account_number": "5025"
+ },
+ "Frais d\u2019acquisition des actions": {
+ "account_number": "5026"
+ },
+ "account_number": "502"
+ },
+ "Obligations": {
+ "Obligations \u00e9mises par la soci\u00e9t\u00e9 et rachet\u00e9es par elle": {
+ "account_number": "5031"
+ },
+ "Obligations cot\u00e9es": {
+ "account_number": "5032"
+ },
+ "Obligations non cot\u00e9es": {
+ "account_number": "5033"
+ },
+ "Autres obligations": {
+ "account_number": "5035"
+ },
+ "Frais d\u2019acquisition des obligations": {
+ "account_number": "5036"
+ },
+ "account_number": "503"
+ },
+ "Bons de souscription": {
+ "Bons de souscription d\u2019actions": {
+ "account_number": "5042"
+ },
+ "Bons de souscription d\u2019obligations": {
+ "account_number": "5043"
+ },
+ "account_number": "504"
+ },
+ "Titres n\u00e9gociables hors r\u00e9gion": {
+ "account_number": "505"
+ },
+ "Int\u00e9r\u00eats courus": {
+ "Titres du Tr\u00e9sor et bons de caisse \u00e0 court terme": {
+ "account_number": "5061"
+ },
+ "Actions": {
+ "account_number": "5062"
+ },
+ "Obligations": {
+ "account_number": "5063"
+ },
+ "account_number": "506"
+ },
+ "Autres titres de placement et cr\u00e9ances assimil\u00e9es": {
+ "account_number": "508"
+ },
+ "account_number": "50"
+ },
+ "Valeurs \u00e0 encaisser": {
+ "Effets \u00e0 encaisser": {
+ "account_number": "511"
+ },
+ "Effets \u00e0 l\u2019encaissement": {
+ "account_number": "512"
+ },
+ "Ch\u00e8ques \u00e0 encaisser": {
+ "account_number": "513"
+ },
+ "Ch\u00e8ques \u00e0 l\u2019encaissement": {
+ "account_number": "514"
+ },
+ "Cartes de cr\u00e9dit \u00e0 encaisser": {
+ "account_number": "515"
+ },
+ "Autres valeurs \u00e0 l\u2019encaissement": {
+ "Warrants": {
+ "account_number": "5181"
+ },
+ "Billets de fonds": {
+ "account_number": "5182"
+ },
+ "Ch\u00e8ques de voyage": {
+ "account_number": "5185"
+ },
+ "Coupons \u00e9chus": {
+ "account_number": "5186"
+ },
+ "Int\u00e9r\u00eats \u00e9chus des obligations": {
+ "account_number": "5187"
+ },
+ "account_number": "518"
+ },
+ "account_number": "51"
+ },
+ "Banques": {
+ "Banques locales": {
+ "Banques en monnaie nationale": {
+ "account_type": "Bank",
+ "account_number": "5211"
+ },
+ "Banques en devises": {
+ "account_type": "Bank",
+ "account_number": "5215"
+ },
+ "account_type": "Bank",
+ "account_number": "521"
+ },
+ "Banques autres \u00c9tats r\u00e9gion": {
+ "account_number": "522"
+ },
+ "Banques autres \u00c9tats zone mon\u00e9taire": {
+ "account_number": "523"
+ },
+ "Banques hors zone mon\u00e9taire": {
+ "account_number": "524"
+ },
+ "Banques d\u00e9p\u00f4t \u00e0 terme": {
+ "account_number": "525"
+ },
+ "Banques, int\u00e9r\u00eats courus": {
+ "Banque, int\u00e9r\u00eats courus, charges \u00e0 payer": {
+ "account_number": "5261"
+ },
+ "Banque, int\u00e9r\u00eats courus, produits \u00e0 recevoir": {
+ "account_number": "5267"
+ },
+ "account_number": "526"
+ },
+ "account_number": "52"
+ },
+ "\u00c9tablissements financiers et assimil\u00e9s": {
+ "Ch\u00e8ques postaux": {
+ "account_number": "531"
+ },
+ "Tr\u00e9sor": {
+ "account_number": "532"
+ },
+ "Soci\u00e9t\u00e9s de gestion et d\u2019interm\u00e9diation (SGI)": {
+ "account_number": "533"
+ },
+ "\u00c9tablissements financiers, int\u00e9r\u00eats courus": {
+ "account_number": "536"
+ },
+ "Autres organismes financiers": {
+ "account_number": "538"
+ },
+ "account_number": "53"
+ },
+ "Instruments de tr\u00e9sorerie": {
+ "Options de taux d\u2019int\u00e9r\u00eat": {
+ "account_number": "541"
+ },
+ "Options de taux de change": {
+ "account_number": "542"
+ },
+ "Options de taux boursiers": {
+ "account_number": "543"
+ },
+ "Instruments de march\u00e9s \u00e0 terme": {
+ "account_number": "544"
+ },
+ "Avoirs d\u2019or et autres m\u00e9taux pr\u00e9cieux": {
+ "account_number": "545"
+ },
+ "account_number": "54"
+ },
+ "Instruments de monnaie \u00e9lectronique": {
+ "Monnaie \u00e9lectronique carte carburant": {
+ "account_number": "551"
+ },
+ "Monnaie \u00e9lectronique t\u00e9l\u00e9phone portable": {
+ "account_number": "552"
+ },
+ "Monnaie \u00e9lectronique carte p\u00e9age": {
+ "account_number": "553"
+ },
+ "Porte-monnaie \u00e9lectronique": {
+ "account_number": "554"
+ },
+ "Autres instruments de monnaies \u00e9lectroniques": {
+ "account_number": "558"
+ },
+ "account_number": "55"
+ },
+ "Banques, cr\u00e9dits de tr\u00e9sorerie et d\u2019escompte": {
+ "Cr\u00e9dits de tr\u00e9sorerie": {
+ "account_number": "561"
+ },
+ "Escompte de cr\u00e9dits de campagne": {
+ "account_number": "564"
+ },
+ "Escompte de cr\u00e9dits ordinaires": {
+ "account_number": "565"
+ },
+ "Banques, cr\u00e9dits de tr\u00e9sorerie, int\u00e9r\u00eats courus": {
+ "account_number": "566"
+ },
+ "account_number": "56"
+ },
+ "Caisse": {
+ "Caisse si\u00e8ge social": {
+ "Caisse en monnaie nationale": {
+ "account_number": "5711"
+ },
+ "Caisse en devises": {
+ "account_number": "5712"
+ },
+ "account_number": "571"
+ },
+ "Caisse succursale A": {
+ "En monnaie nationale": {
+ "account_number": "5721"
+ },
+ "En devises": {
+ "account_number": "5722"
+ },
+ "account_number": "572"
+ },
+ "Caisse succursale B": {
+ "En monnaie nationale": {
+ "account_number": "5731"
+ },
+ "En devises": {
+ "account_number": "5732"
+ },
+ "account_number": "573"
+ },
+ "account_number": "57"
+ },
+ "R\u00e9gies d\u2019avances, accr\u00e9ditifs et virements internes": {
+ "R\u00e9gies d\u2019avance": {
+ "account_number": "581"
+ },
+ "Accr\u00e9ditifs": {
+ "account_number": "582"
+ },
+ "Virements de fonds": {
+ "account_number": "585"
+ },
+ "Autres virements internes": {
+ "account_number": "588"
+ },
+ "account_number": "58"
+ },
+ "D\u00e9pr\u00e9ciations et provisions pour risque \u00e0 court terme": {
+ "D\u00e9pr\u00e9ciations des titres de placement": {
+ "account_number": "590"
+ },
+ "D\u00e9pr\u00e9ciations des titres et valeurs \u00e0 encaisser": {
+ "account_number": "591"
+ },
+ "D\u00e9pr\u00e9ciations des comptes banques": {
+ "account_number": "592"
+ },
+ "D\u00e9pr\u00e9ciations des comptes \u00e9tablissements financiers et assimil\u00e9s": {
+ "account_number": "593"
+ },
+ "D\u00e9pr\u00e9ciations des comptes d\u2019instruments de tr\u00e9sorerie": {
+ "account_number": "594"
+ },
+ "Provisions pour risque \u00e0 court terme \u00e0 caract\u00e8re financier": {
+ "account_number": "599"
+ },
+ "account_number": "59"
+ },
+ "root_type": "Asset",
+ "account_number": "5"
+ },
+ "Comptes de charges des activit\u00e9s ordinaires": {
+ "Achats et variations de stocks": {
+ "Achats de marchandises": {
+ "Dans la R\u00e9gion": {
+ "account_number": "6011"
+ },
+ "Hors R\u00e9gion": {
+ "account_number": "6012"
+ },
+ "Aux entit\u00e9s du groupe dans la R\u00e9gion": {
+ "account_number": "6013"
+ },
+ "Aux entit\u00e9s du groupe hors R\u00e9gion": {
+ "account_number": "6014"
+ },
+ "Frais sur achats": {
+ "account_number": "6015"
+ },
+ "Rabais, remises et ristournes obtenus (non ventil\u00e9s)": {
+ "account_number": "6019"
+ },
+ "account_number": "601"
+ },
+ "Achats de mati\u00e8res premi\u00e8res et fournitures li\u00e9es": {
+ "Dans la R\u00e9gion": {
+ "account_number": "6021"
+ },
+ "Hors R\u00e9gion": {
+ "account_number": "6022"
+ },
+ "Aux entit\u00e9s du groupe dans la R\u00e9gion": {
+ "account_number": "6023"
+ },
+ "Aux entit\u00e9s du groupe hors R\u00e9gion": {
+ "account_number": "6024"
+ },
+ "Frais sur achats": {
+ "account_number": "6025"
+ },
+ "Rabais, remises et ristournes obtenus (non ventil\u00e9s)": {
+ "account_number": "6029"
+ },
+ "account_number": "602"
+ },
+ "Variations des stocks de biens achet\u00e9s": {
+ "Variations des stocks de marchandises": {
+ "account_number": "6031"
+ },
+ "Variations des stocks de mati\u00e8res premi\u00e8res et fournitures li\u00e9es": {
+ "account_number": "6032"
+ },
+ "Variations des stocks d\u2019autres approvisionnements": {
+ "account_number": "6033"
+ },
+ "account_number": "603"
+ },
+ "Achats stock\u00e9s de mati\u00e8res et fournitures consommables": {
+ "Mati\u00e8res consommables": {
+ "account_number": "6041"
+ },
+ "Mati\u00e8res combustibles": {
+ "account_number": "6042"
+ },
+ "Produits d\u2019entretien": {
+ "account_number": "6043"
+ },
+ "Fournitures d\u2019atelier et d\u2019usine": {
+ "account_number": "6044"
+ },
+ "Frais sur achat": {
+ "account_number": "6045"
+ },
+ "Fournitures de magasin": {
+ "account_number": "6046"
+ },
+ "Fournitures de bureau": {
+ "account_number": "6047"
+ },
+ "Rabais, remises et ristournes obtenus (non ventil\u00e9s)": {
+ "account_number": "6049"
+ },
+ "account_number": "604"
+ },
+ "Autres achats": {
+ "Fournitures non stockables Eau": {
+ "account_number": "6051"
+ },
+ "Fournitures non stockables \u00c9lectricit\u00e9": {
+ "account_number": "6052"
+ },
+ "Fournitures non stockables Autres \u00e9nergies": {
+ "account_number": "6053"
+ },
+ "Fournitures d\u2019entretien non stockables": {
+ "account_number": "6054"
+ },
+ "Fournitures de bureau non stockables": {
+ "account_number": "6055"
+ },
+ "Achats de petit mat\u00e9riel et outillage": {
+ "account_number": "6056"
+ },
+ "Achats d\u2019\u00e9tudes et prestations de services": {
+ "account_number": "6057"
+ },
+ "Achats de travaux, mat\u00e9riels et \u00e9quipements": {
+ "account_number": "6058"
+ },
+ "Rabais, remises et ristournes obtenus (non ventil\u00e9s)": {
+ "account_number": "6059"
+ },
+ "account_number": "605"
+ },
+ "Achats d\u2019emballages": {
+ "Emballages perdus": {
+ "account_number": "6081"
+ },
+ "Emballages r\u00e9cup\u00e9rables non identifiables": {
+ "account_number": "6082"
+ },
+ "Emballages \u00e0 usage mixte": {
+ "account_number": "6083"
+ },
+ "Frais sur achats": {
+ "account_number": "6085"
+ },
+ "Rabais, remises et ristournes obtenus (non ventil\u00e9s)": {
+ "account_number": "6089"
+ },
+ "account_number": "608"
+ },
+ "account_number": "60"
+ },
+ "Transports": {
+ "Transports sur ventes": {
+ "account_number": "612"
+ },
+ "Transports pour le compte de tiers": {
+ "account_number": "613"
+ },
+ "Transports du personnel": {
+ "account_number": "614"
+ },
+ "Transports de plis": {
+ "account_number": "616"
+ },
+ "Autres frais de transport": {
+ "Voyages et d\u00e9placements": {
+ "account_number": "6181"
+ },
+ "Transports entre \u00e9tablissements ou chantiers": {
+ "account_number": "6182"
+ },
+ "Transports administratifs": {
+ "account_number": "6183"
+ },
+ "account_number": "618"
+ },
+ "account_number": "61"
+ },
+ "Services ext\u00e9rieurs": {
+ "Sous-traitance g\u00e9n\u00e9rale": {
+ "account_number": "621"
+ },
+ "Locations, charges locatives": {
+ "Locations de terrains": {
+ "account_number": "6221"
+ },
+ "Locations de b\u00e2timents": {
+ "account_number": "6222"
+ },
+ "Locations de mat\u00e9riels et outillages": {
+ "account_number": "6223"
+ },
+ "Malis sur emballages": {
+ "account_number": "6224"
+ },
+ "Locations d\u2019emballages": {
+ "account_number": "6225"
+ },
+ "Fermages et loyers du foncier": {
+ "account_number": "6226"
+ },
+ "Locations et charges locatives diverses": {
+ "account_number": "6228"
+ },
+ "account_number": "622"
+ },
+ "Redevances de location acquisition": {
+ "Cr\u00e9dit-bail immobilier": {
+ "account_number": "6232"
+ },
+ "Cr\u00e9dit-bail mobilier": {
+ "account_number": "6233"
+ },
+ "Location-vente": {
+ "account_number": "6234"
+ },
+ "Autres contrats de location acquisition": {
+ "account_number": "6238"
+ },
+ "account_number": "623"
+ },
+ "Entretien, r\u00e9parations, remise en \u00e9tat et maintenance": {
+ "Entretien et r\u00e9parations des biens immobiliers": {
+ "account_number": "6241"
+ },
+ "Entretien et r\u00e9parations des biens mobiliers": {
+ "account_number": "6242"
+ },
+ "Maintenance": {
+ "account_number": "6243"
+ },
+ "Charges de d\u00e9mant\u00e8lement et remise en \u00e9tat": {
+ "account_number": "6244"
+ },
+ "Autres entretiens et r\u00e9parations": {
+ "account_number": "6248"
+ },
+ "account_number": "624"
+ },
+ "Primes d\u2019assurance": {
+ "Assurances multirisques": {
+ "account_number": "6251"
+ },
+ "Assurances mat\u00e9riel de transport": {
+ "account_number": "6252"
+ },
+ "Assurances risques d\u2019exploitation": {
+ "account_number": "6253"
+ },
+ "Assurances responsabilit\u00e9 du producteur": {
+ "account_number": "6254"
+ },
+ "Assurances insolvabilit\u00e9 clients": {
+ "account_number": "6255"
+ },
+ "Assurances transport sur ventes": {
+ "account_number": "6257"
+ },
+ "Autres primes d\u2019assurances": {
+ "account_number": "6258"
+ },
+ "account_number": "625"
+ },
+ "\u00c9tudes, recherches et documentation": {
+ "\u00c9tudes et recherches": {
+ "account_number": "6261"
+ },
+ "Documentation g\u00e9n\u00e9rale": {
+ "account_number": "6265"
+ },
+ "Documentation technique": {
+ "account_number": "6266"
+ },
+ "account_number": "626"
+ },
+ "Publicit\u00e9, publications, relations publiques": {
+ "Annonces, insertions": {
+ "account_number": "6271"
+ },
+ "Catalogues, imprim\u00e9s publicitaires": {
+ "account_number": "6272"
+ },
+ "\u00c9chantillons": {
+ "account_number": "6273"
+ },
+ "Foires et expositions": {
+ "account_number": "6274"
+ },
+ "Publications": {
+ "account_number": "6275"
+ },
+ "Cadeaux \u00e0 la client\u00e8le": {
+ "account_number": "6276"
+ },
+ "Frais de colloques, s\u00e9minaires, conf\u00e9rences": {
+ "account_number": "6277"
+ },
+ "Autres charges de publicit\u00e9 et relations publiques": {
+ "account_number": "6278"
+ },
+ "account_number": "627"
+ },
+ "Frais de t\u00e9l\u00e9communications": {
+ "Frais de t\u00e9l\u00e9phone": {
+ "account_number": "6281"
+ },
+ "Frais de t\u00e9lex": {
+ "account_number": "6282"
+ },
+ "Frais de t\u00e9l\u00e9copie": {
+ "account_number": "6283"
+ },
+ "Autres frais de t\u00e9l\u00e9communications": {
+ "account_number": "6288"
+ },
+ "account_number": "628"
+ },
+ "account_number": "62"
+ },
+ "Autres services ext\u00e9rieurs": {
+ "Frais bancaires": {
+ "Frais sur titres (vente, garde)": {
+ "account_number": "6311"
+ },
+ "Frais sur effets": {
+ "account_number": "6312"
+ },
+ "Location de coffres": {
+ "account_number": "6313"
+ },
+ "Commissions d\u2019affacturage": {
+ "account_number": "6314"
+ },
+ "Commissions sur cartes de cr\u00e9dit": {
+ "account_number": "6315"
+ },
+ "Frais d\u2019\u00e9mission d\u2019emprunts": {
+ "account_number": "6316"
+ },
+ "Frais sur instruments monnaie \u00e9lectronique": {
+ "account_number": "6317"
+ },
+ "Autres frais bancaires": {
+ "account_number": "6318"
+ },
+ "account_number": "631"
+ },
+ "R\u00e9mun\u00e9rations d\u2019interm\u00e9diaires et de conseils": {
+ "Commissions et courtages sur ventes": {
+ "account_number": "6322"
+ },
+ "Honoraires des professions r\u00e9glement\u00e9es": {
+ "account_number": "6324"
+ },
+ "Frais d\u2019actes et de contentieux": {
+ "account_number": "6325"
+ },
+ "R\u00e9mun\u00e9rations d\u2019affacturage": {
+ "account_number": "6326"
+ },
+ "R\u00e9mun\u00e9rations des autres prestataires de services": {
+ "account_number": "6327"
+ },
+ "Divers frais": {
+ "account_number": "6328"
+ },
+ "account_number": "632"
+ },
+ "Frais de formation du personnel": {
+ "account_number": "633"
+ },
+ "Redevances pour brevets, licences, logiciels, concessions et droits et valeurs similaires": {
+ "Redevances pour brevets, licences": {
+ "account_number": "6342"
+ },
+ "Redevances pour logiciels": {
+ "account_number": "6343"
+ },
+ "Redevances pour marques": {
+ "account_number": "6344"
+ },
+ "Redevances pour sites internet": {
+ "account_number": "6345"
+ },
+ "Redevances pour concessions, droits et valeurs similaires": {
+ "account_number": "6346"
+ },
+ "account_number": "634"
+ },
+ "Cotisations": {
+ "Cotisations": {
+ "account_number": "6351"
+ },
+ "Concours divers": {
+ "account_number": "6358"
+ },
+ "account_number": "635"
+ },
+ "R\u00e9mun\u00e9rations de personnel ext\u00e9rieur \u00e0 l\u2019entit\u00e9": {
+ "Personnel int\u00e9rimaire": {
+ "account_number": "6371"
+ },
+ "Personnel d\u00e9tach\u00e9 ou pr\u00eat\u00e9 \u00e0 l\u2019entit\u00e9": {
+ "account_number": "6372"
+ },
+ "account_number": "637"
+ },
+ "Autres charges externes": {
+ "Frais de recrutement du personnel": {
+ "account_number": "6381"
+ },
+ "Frais de d\u00e9m\u00e9nagement": {
+ "account_number": "6382"
+ },
+ "R\u00e9ceptions": {
+ "account_number": "6383"
+ },
+ "Missions": {
+ "account_number": "6384"
+ },
+ "Charges de copropri\u00e9t\u00e9": {
+ "account_number": "6385"
+ },
+ "account_number": "638"
+ },
+ "account_number": "63"
+ },
+ "Imp\u00f4ts et taxes": {
+ "Imp\u00f4ts et taxes directs": {
+ "Imp\u00f4ts fonciers et taxes annexes": {
+ "account_number": "6411"
+ },
+ "Patentes, licences et taxes annexes": {
+ "account_number": "6412"
+ },
+ "Taxes sur appointements et salaires": {
+ "account_number": "6413"
+ },
+ "Taxes d\u2019apprentissage": {
+ "account_number": "6414"
+ },
+ "Formation professionnelle continue": {
+ "account_number": "6415"
+ },
+ "Autres imp\u00f4ts et taxes directs": {
+ "account_number": "6418"
+ },
+ "account_number": "641"
+ },
+ "Imp\u00f4ts et taxes indirects": {
+ "account_number": "645"
+ },
+ "Droits d\u2019enregistrement": {
+ "Droits de mutation": {
+ "account_number": "6461"
+ },
+ "Droits de timbre": {
+ "account_number": "6462"
+ },
+ "Taxes sur les v\u00e9hicules de soci\u00e9t\u00e9": {
+ "account_number": "6463"
+ },
+ "Vignettes": {
+ "account_number": "6464"
+ },
+ "Autres droits": {
+ "account_number": "6468"
+ },
+ "account_number": "646"
+ },
+ "P\u00e9nalit\u00e9s, amendes fiscales": {
+ "P\u00e9nalit\u00e9s d\u2019assiette, imp\u00f4ts directs": {
+ "account_number": "6471"
+ },
+ "P\u00e9nalit\u00e9s d\u2019assiette, imp\u00f4ts indirects": {
+ "account_number": "6472"
+ },
+ "P\u00e9nalit\u00e9s de recouvrement, imp\u00f4ts directs": {
+ "account_number": "6473"
+ },
+ "P\u00e9nalit\u00e9s de recouvrement, imp\u00f4ts indirects": {
+ "account_number": "6474"
+ },
+ "Autres p\u00e9nalit\u00e9s et amendes fiscales": {
+ "account_number": "6478"
+ },
+ "account_number": "647"
+ },
+ "Autres imp\u00f4ts et taxes": {
+ "account_number": "648"
+ },
+ "account_number": "64"
+ },
+ "Autres charges": {
+ "Pertes sur cr\u00e9ances clients et autres d\u00e9biteurs": {
+ "Clients": {
+ "account_number": "6511"
+ },
+ "Autres d\u00e9biteurs": {
+ "account_number": "6515"
+ },
+ "account_number": "651"
+ },
+ "Quote-part de r\u00e9sultat sur op\u00e9rations faites en commun": {
+ "Quote-part transf\u00e9r\u00e9e de b\u00e9n\u00e9fices (comptabilit\u00e9 du g\u00e9rant)": {
+ "account_number": "6521"
+ },
+ "Pertes imput\u00e9es par transfert (comptabilit\u00e9 des associ\u00e9s non g\u00e9rants)": {
+ "account_number": "6525"
+ },
+ "account_number": "652"
+ },
+ "Valeurs comptables des cessions courantes d\u2019immobilisations": {
+ "Immobilisations incorporelles": {
+ "account_number": "6541"
+ },
+ "Immobilisations corporelles": {
+ "account_number": "6542"
+ },
+ "account_number": "654"
+ },
+ "Perte de change sur cr\u00e9ances et dettes commerciale": {
+ "account_number": "656"
+ },
+ "P\u00e9nalit\u00e9s et amendes p\u00e9nales": {
+ "account_number": "657"
+ },
+ "Charges diverses": {
+ "Indemnit\u00e9s de fonction et autres r\u00e9mun\u00e9rations d\u2019administrateurs": {
+ "account_number": "6581"
+ },
+ "Dons": {
+ "account_number": "6582"
+ },
+ "M\u00e9c\u00e9nat": {
+ "account_number": "6583"
+ },
+ "Autres charges diverses": {
+ "account_number": "6588"
+ },
+ "account_number": "658"
+ },
+ "Charges pour d\u00e9pr\u00e9ciations et provisions pour risques \u00e0 court terme d\u2019exploitation": {
+ "Sur risques \u00e0 court terme": {
+ "account_number": "6591"
+ },
+ "Sur stocks": {
+ "account_number": "6593"
+ },
+ "Sur cr\u00e9ances": {
+ "account_number": "6594"
+ },
+ "Autres charges pour d\u00e9pr\u00e9ciations et provisions pour risques \u00e0 court terme": {
+ "account_number": "6598"
+ },
+ "account_number": "659"
+ },
+ "account_number": "65"
+ },
+ "Charges de personnel": {
+ "R\u00e9mun\u00e9rations directes vers\u00e9es au personnel national": {
+ "Appointements salaires et commissions": {
+ "account_number": "6611"
+ },
+ "Primes et gratifications": {
+ "account_number": "6612"
+ },
+ "Cong\u00e9s pay\u00e9s": {
+ "account_number": "6613"
+ },
+ "Indemnit\u00e9s de pr\u00e9avis, de licenciement et de recherche d\u2019embauche": {
+ "account_number": "6614"
+ },
+ "Indemnit\u00e9s de maladie vers\u00e9es aux travailleurs": {
+ "account_number": "6615"
+ },
+ "Suppl\u00e9ment familial": {
+ "account_number": "6616"
+ },
+ "Avantages en nature": {
+ "account_number": "6617"
+ },
+ "Autres r\u00e9mun\u00e9rations directes": {
+ "account_number": "6618"
+ },
+ "account_number": "661"
+ },
+ "R\u00e9mun\u00e9rations directes vers\u00e9es au personnel non national": {
+ "Appointements salaires et commissions": {
+ "account_number": "6621"
+ },
+ "Primes et gratifications": {
+ "account_number": "6622"
+ },
+ "Cong\u00e9s pay\u00e9s": {
+ "account_number": "6623"
+ },
+ "Indemnit\u00e9s de pr\u00e9avis, de licenciement et de recherche d\u2019embauche": {
+ "account_number": "6624"
+ },
+ "Indemnit\u00e9s de maladie vers\u00e9es aux travailleurs": {
+ "account_number": "6625"
+ },
+ "Suppl\u00e9ment familial": {
+ "account_number": "6626"
+ },
+ "Avantages en nature": {
+ "account_number": "6627"
+ },
+ "Autres r\u00e9mun\u00e9rations directes": {
+ "account_number": "6628"
+ },
+ "account_number": "662"
+ },
+ "Indemnit\u00e9s forfaitaires vers\u00e9es au personnel": {
+ "Indemnit\u00e9s de logement": {
+ "account_number": "6631"
+ },
+ "Indemnit\u00e9s de repr\u00e9sentation": {
+ "account_number": "6632"
+ },
+ "Indemnit\u00e9s d\u2019expatriation": {
+ "account_number": "6633"
+ },
+ "Indemnit\u00e9s de transport": {
+ "account_number": "6634"
+ },
+ "Autres indemnit\u00e9s et avantages divers": {
+ "account_number": "6638"
+ },
+ "account_number": "663"
+ },
+ "Charges sociales": {
+ "Charges sociales sur r\u00e9mun\u00e9ration du personnel national": {
+ "account_number": "6641"
+ },
+ "Charges sociales sur r\u00e9mun\u00e9ration du personnel non national": {
+ "account_number": "6642"
+ },
+ "account_number": "664"
+ },
+ "R\u00e9mun\u00e9rations et charges sociales de l\u2019exploitant individuel": {
+ "R\u00e9mun\u00e9ration du travail de l\u2019exploitant": {
+ "account_number": "6661"
+ },
+ "Charges sociales": {
+ "account_number": "6662"
+ },
+ "account_number": "666"
+ },
+ "R\u00e9mun\u00e9ration transf\u00e9r\u00e9e de personnel ext\u00e9rieur": {
+ "Personnel int\u00e9rimaire": {
+ "account_number": "6671"
+ },
+ "Personnel d\u00e9tach\u00e9 ou pr\u00eat\u00e9 \u00e0 l\u2019entit\u00e9": {
+ "account_number": "6672"
+ },
+ "account_number": "667"
+ },
+ "Autres charges sociales": {
+ "Versements aux syndicats et comit\u00e9s d\u2019entreprise, d\u2019\u00e9tablissement": {
+ "account_number": "6681"
+ },
+ "Versements aux comit\u00e9s d\u2019hygi\u00e8ne et de s\u00e9curit\u00e9": {
+ "account_number": "6682"
+ },
+ "Versements et contributions aux autres \u0153uvres sociales": {
+ "account_number": "6683"
+ },
+ "M\u00e9decine du travail et pharmacie": {
+ "account_number": "6684"
+ },
+ "Assurances et organismes de sant\u00e9": {
+ "account_number": "6685"
+ },
+ "Assurances retraite et fonds de pension": {
+ "account_number": "6686"
+ },
+ "Majorations et p\u00e9nalit\u00e9s sociales": {
+ "account_number": "6687"
+ },
+ "Charges sociales diverses": {
+ "account_number": "6688"
+ },
+ "account_number": "668"
+ },
+ "account_number": "66"
+ },
+ "Frais financiers et charges assimil\u00e9es": {
+ "Int\u00e9r\u00eats des emprunts": {
+ "Emprunts obligataires": {
+ "account_number": "6711"
+ },
+ "Emprunts aupr\u00e8s des \u00e9tablissements de cr\u00e9dit": {
+ "account_number": "6712"
+ },
+ "Dettes li\u00e9es \u00e0 des participations": {
+ "account_number": "6713"
+ },
+ "Primes de remboursement des obligations": {
+ "account_number": "6714"
+ },
+ "account_number": "671"
+ },
+ "Int\u00e9r\u00eats dans loyers de location acquisition": {
+ "Int\u00e9r\u00eats dans loyers de location acquisition / cr\u00e9dit-bail immobilier": {
+ "account_number": "6722"
+ },
+ "Int\u00e9r\u00eats dans loyers de location acquisition / cr\u00e9dit-bail mobilier": {
+ "account_number": "6723"
+ },
+ "Int\u00e9r\u00eats dans loyers de location acquisition / location-vente": {
+ "account_number": "6724"
+ },
+ "Int\u00e9r\u00eats dans loyers des autres locations acquisition": {
+ "account_number": "6728"
+ },
+ "account_number": "672"
+ },
+ "Escomptes accord\u00e9s": {
+ "account_number": "673"
+ },
+ "Autres int\u00e9r\u00eats": {
+ "Avances re\u00e7ues et d\u00e9p\u00f4ts cr\u00e9diteurs": {
+ "account_number": "6741"
+ },
+ "Comptes courants bloqu\u00e9s": {
+ "account_number": "6742"
+ },
+ "Int\u00e9r\u00eats sur obligations cautionn\u00e9es": {
+ "account_number": "6743"
+ },
+ "Int\u00e9r\u00eats sur dettes commerciales": {
+ "account_number": "6744"
+ },
+ "Int\u00e9r\u00eats bancaires et sur op\u00e9rations de financement (escompte...)": {
+ "account_number": "6745"
+ },
+ "Int\u00e9r\u00eats sur dettes diverses": {
+ "account_number": "6748"
+ },
+ "account_number": "674"
+ },
+ "Escomptes des effets de commerce": {
+ "account_number": "675"
+ },
+ "Pertes de change financi\u00e8res": {
+ "account_number": "676"
+ },
+ "Pertes sur titres de placement": {
+ "Pertes sur cessions de titres de placement": {
+ "account_number": "6771"
+ },
+ "Mali provenant d\u2019attribution gratuite d\u2019actions au personnel salari\u00e9 et aux dirigeants": {
+ "account_number": "6772"
+ },
+ "account_number": "677"
+ },
+ "Pertes et charges sur risques financiers": {
+ "Sur rentes viag\u00e8res": {
+ "account_number": "6781"
+ },
+ "Sur op\u00e9rations financi\u00e8res": {
+ "account_number": "6782"
+ },
+ "Sur instruments de tr\u00e9sorerie": {
+ "account_number": "6784"
+ },
+ "account_number": "678"
+ },
+ "Charges pour d\u00e9pr\u00e9ciations et provisions pour risques \u00e0 court terme financi\u00e8res": {
+ "Sur risques financiers": {
+ "account_number": "6791"
+ },
+ "Sur titres de placement": {
+ "account_number": "6795"
+ },
+ "Autres charges pour d\u00e9pr\u00e9ciations et provisions pour risques \u00e0 court terme financi\u00e8res": {
+ "account_number": "6798"
+ },
+ "account_number": "679"
+ },
+ "account_number": "67"
+ },
+ "Dotations aux amortissements": {
+ "Dotations aux amortissements d\u2019exploitation": {
+ "Dotations aux amortissements des immobilisations incorporelles": {
+ "account_number": "6812"
+ },
+ "Dotations aux amortissements des immobilisations corporelles": {
+ "account_number": "6813"
+ },
+ "account_number": "681"
+ },
+ "account_number": "68"
+ },
+ "Dotations aux provisions et aux d\u00e9pr\u00e9ciations": {
+ "Dotations aux provisions et aux d\u00e9pr\u00e9ciations d\u2019exploitation": {
+ "Dotations aux provisions pour risques et charges": {
+ "account_number": "6911"
+ },
+ "Dotations aux d\u00e9pr\u00e9ciations des immobilisations incorporelles": {
+ "account_number": "6913"
+ },
+ "Dotations aux d\u00e9pr\u00e9ciations des immobilisations corporelles": {
+ "account_number": "6914"
+ },
+ "account_number": "691"
+ },
+ "Dotations aux provisions et aux d\u00e9pr\u00e9ciations financi\u00e8res": {
+ "Dotations aux provisions pour risques et charges": {
+ "account_number": "6971"
+ },
+ "Dotations aux d\u00e9pr\u00e9ciations des immobilisations financi\u00e8res": {
+ "account_number": "6972"
+ },
+ "account_number": "697"
+ },
+ "account_number": "69"
+ },
+ "root_type": "Expense",
+ "account_number": "6"
+ },
+ "Comptes de produits des activit\u00e9s ordinaires": {
+ "Ventes": {
+ "Ventes de marchandises": {
+ "Dans la R\u00e9gion": {
+ "account_number": "7011"
+ },
+ "Hors R\u00e9gion": {
+ "account_number": "7012"
+ },
+ "Aux entit\u00e9s du groupe dans la R\u00e9gion": {
+ "account_number": "7013"
+ },
+ "Aux entit\u00e9s du groupe hors R\u00e9gion": {
+ "account_number": "7014"
+ },
+ "Sur internet": {
+ "account_number": "7015"
+ },
+ "Rabais, remises, ristournes accord\u00e9s (non ventil\u00e9s)": {
+ "account_number": "7019"
+ },
+ "account_number": "701"
+ },
+ "Ventes de produits finis": {
+ "Dans la R\u00e9gion": {
+ "account_number": "7021"
+ },
+ "Hors R\u00e9gion": {
+ "account_number": "7022"
+ },
+ "Aux entit\u00e9s du groupe dans la R\u00e9gion": {
+ "account_number": "7023"
+ },
+ "Aux entit\u00e9s du groupe hors R\u00e9gion": {
+ "account_number": "7024"
+ },
+ "Sur internet": {
+ "account_number": "7025"
+ },
+ "Rabais, remises, ristournes accord\u00e9s (non ventil\u00e9s)": {
+ "account_number": "7029"
+ },
+ "account_number": "702"
+ },
+ "Ventes de produits interm\u00e9diaires": {
+ "Dans la R\u00e9gion": {
+ "account_number": "7031"
+ },
+ "Hors R\u00e9gion": {
+ "account_number": "7032"
+ },
+ "Aux entit\u00e9s du groupe dans la R\u00e9gion": {
+ "account_number": "7033"
+ },
+ "Aux entit\u00e9s du groupe hors R\u00e9gion": {
+ "account_number": "7034"
+ },
+ "Sur internet": {
+ "account_number": "7035"
+ },
+ "Rabais, remises, ristournes accord\u00e9s (non ventil\u00e9s)": {
+ "account_number": "7039"
+ },
+ "account_number": "703"
+ },
+ "Ventes de produits r\u00e9siduels": {
+ "Dans la R\u00e9gion": {
+ "account_number": "7041"
+ },
+ "Hors R\u00e9gion": {
+ "account_number": "7042"
+ },
+ "Aux entit\u00e9s du groupe dans la R\u00e9gion": {
+ "account_number": "7043"
+ },
+ "Aux entit\u00e9s du groupe hors R\u00e9gion": {
+ "account_number": "7044"
+ },
+ "Sur internet": {
+ "account_number": "7045"
+ },
+ "Rabais, remises, ristournes accord\u00e9s (non ventil\u00e9s)": {
+ "account_number": "7049"
+ },
+ "account_number": "704"
+ },
+ "Travaux factur\u00e9s": {
+ "Dans la R\u00e9gion": {
+ "account_number": "7051"
+ },
+ "Hors R\u00e9gion": {
+ "account_number": "7052"
+ },
+ "Aux entit\u00e9s du groupe dans la R\u00e9gion": {
+ "account_number": "7053"
+ },
+ "Aux entit\u00e9s du groupe hors R\u00e9gion": {
+ "account_number": "7054"
+ },
+ "Sur internet": {
+ "account_number": "7055"
+ },
+ "Rabais, remises, ristournes accord\u00e9s (non ventil\u00e9s)": {
+ "account_number": "7059"
+ },
+ "account_number": "705"
+ },
+ "Services vendus": {
+ "Dans la R\u00e9gion": {
+ "account_number": "7061"
+ },
+ "Hors R\u00e9gion": {
+ "account_number": "7062"
+ },
+ "Aux entit\u00e9s du groupe dans la R\u00e9gion": {
+ "account_number": "7063"
+ },
+ "Aux entit\u00e9s du groupe hors R\u00e9gion": {
+ "account_number": "7064"
+ },
+ "Sur internet": {
+ "account_number": "7065"
+ },
+ "Rabais, remises, ristournes accord\u00e9s (non ventil\u00e9s)": {
+ "account_number": "7069"
+ },
+ "account_number": "706"
+ },
+ "Produits accessoires": {
+ "Ports, emballages perdus et autres frais factur\u00e9s": {
+ "account_number": "7071"
+ },
+ "Commissions et courtages": {
+ "account_number": "7072"
+ },
+ "Locations": {
+ "account_number": "7073"
+ },
+ "Bonis sur reprises et cessions d\u2019emballages": {
+ "account_number": "7074"
+ },
+ "Mise \u00e0 disposition de personnel": {
+ "account_number": "7075"
+ },
+ "Redevances pour brevets, logiciels, marques et droits similaires": {
+ "account_number": "7076"
+ },
+ "Services exploit\u00e9s dans l\u2019int\u00e9r\u00eat du personnel": {
+ "account_number": "7077"
+ },
+ "Autres produits accessoires": {
+ "account_number": "7078"
+ },
+ "account_number": "707"
+ },
+ "account_number": "70"
+ },
+ "Subventions d\u2019exploitation": {
+ "Sur produits \u00e0 l\u2019exportation": {
+ "account_number": "711"
+ },
+ "Sur produits \u00e0 l\u2019importation": {
+ "account_number": "712"
+ },
+ "Sur produits de p\u00e9r\u00e9quation": {
+ "account_number": "713"
+ },
+ "Indemnit\u00e9s et subventions d\u2019exploitation (entit\u00e9 agricole)": {
+ "account_number": "714"
+ },
+ "Autres subventions d\u2019exploitation": {
+ "Vers\u00e9es par l\u2019\u00c9tat et les collectivit\u00e9s publiques": {
+ "account_number": "7181"
+ },
+ "Vers\u00e9es par les organismes internationaux": {
+ "account_number": "7182"
+ },
+ "Vers\u00e9es par des tiers": {
+ "account_number": "7183"
+ },
+ "account_number": "718"
+ },
+ "account_number": "71"
+ },
+ "Production immobilis\u00e9e": {
+ "Immobilisations incorporelles": {
+ "account_number": "721"
+ },
+ "Immobilisations corporelles": {
+ "Immobilisations corporelles (hors actifs biologiques)": {
+ "account_number": "7221"
+ },
+ "Immobilisations corporelles (actifs biologiques)": {
+ "account_number": "7222"
+ },
+ "account_number": "722"
+ },
+ "Production auto-consomm\u00e9e": {
+ "account_number": "724"
+ },
+ "Immobilisations financi\u00e8res": {
+ "account_number": "726"
+ },
+ "account_number": "72"
+ },
+ "Variations des stocks de biens et de services produits": {
+ "Variations des stocks de produits en cours": {
+ "Produits en cours": {
+ "account_number": "7341"
+ },
+ "Travaux en cours": {
+ "account_number": "7342"
+ },
+ "account_number": "734"
+ },
+ "Variations des en-cours de services": {
+ "\u00c9tudes en cours": {
+ "account_number": "7351"
+ },
+ "Prestations de services en cours": {
+ "account_number": "7352"
+ },
+ "account_number": "735"
+ },
+ "Variations des stocks de produits finis": {
+ "account_number": "736"
+ },
+ "Variations des stocks de produits interm\u00e9diaires et r\u00e9siduels": {
+ "Produits interm\u00e9diaires": {
+ "account_number": "7371"
+ },
+ "Produits r\u00e9siduels": {
+ "account_number": "7372"
+ },
+ "account_number": "737"
+ },
+ "account_number": "73"
+ },
+ "Autres produits": {
+ "Profits sur cr\u00e9ances clients et autres d\u00e9biteurs": {
+ "account_number": "751"
+ },
+ "Quote-part de r\u00e9sultat sur op\u00e9rations faites en commun": {
+ "Quote-part transf\u00e9r\u00e9e de pertes (comptabilit\u00e9 du g\u00e9rant)": {
+ "account_number": "7521"
+ },
+ "B\u00e9n\u00e9fices attribu\u00e9s par transfert (comptabilit\u00e9 des associ\u00e9s non g\u00e9rants)": {
+ "account_number": "7525"
+ },
+ "account_number": "752"
+ },
+ "Produits des cessions courantes d\u2019immobilisations": {
+ "Immobilisations incorporelles": {
+ "account_number": "7541"
+ },
+ "Immobilisations corporelles": {
+ "account_number": "7542"
+ },
+ "account_number": "754"
+ },
+ "Gains de change sur cr\u00e9ances et dettes commerciales": {
+ "account_number": "756"
+ },
+ "Produits divers": {
+ "Indemnit\u00e9s de fonction et autres r\u00e9mun\u00e9rations d\u2019administrateurs": {
+ "account_number": "7581"
+ },
+ "Indemnit\u00e9s d\u2019assurances re\u00e7ues": {
+ "account_number": "7582"
+ },
+ "Autres produits divers": {
+ "account_number": "7588"
+ },
+ "account_number": "758"
+ },
+ "Reprises de charges pour d\u00e9pr\u00e9ciations et provisions pour risques \u00e0 court terme d\u2019exploitation": {
+ "Sur risques \u00e0 court terme": {
+ "account_number": "7591"
+ },
+ "Sur stocks": {
+ "account_number": "7593"
+ },
+ "Sur cr\u00e9ances": {
+ "account_number": "7594"
+ },
+ "Sur autres charges pour d\u00e9pr\u00e9ciations et provisions pour risques \u00e0 court terme d\u2019exploitation": {
+ "account_number": "7598"
+ },
+ "account_number": "759"
+ },
+ "account_number": "75"
+ },
+ "Revenus financiers et produits assimil\u00e9s": {
+ "Int\u00e9r\u00eats de pr\u00eats et cr\u00e9ances diverses": {
+ "Int\u00e9r\u00eats de pr\u00eats": {
+ "account_number": "7712"
+ },
+ "Int\u00e9r\u00eats sur cr\u00e9ances diverses": {
+ "account_number": "7713"
+ },
+ "account_number": "771"
+ },
+ "Revenus de participations et autres titres immobilis\u00e9s": {
+ "Revenus des titres de participation": {
+ "account_number": "7721"
+ },
+ "Revenus autres titres immobilis\u00e9s": {
+ "account_number": "7722"
+ },
+ "account_number": "772"
+ },
+ "Escomptes obtenus": {
+ "account_number": "773"
+ },
+ "Revenus de placement": {
+ "Revenus des obligations": {
+ "account_number": "7745"
+ },
+ "Revenus des titres de placement": {
+ "account_number": "7746"
+ },
+ "account_number": "774"
+ },
+ "Int\u00e9r\u00eats dans loyers de location acquisition": {
+ "account_number": "775"
+ },
+ "Gains de change financiers": {
+ "account_number": "776"
+ },
+ "Gains sur cessions de titres de placement": {
+ "account_number": "777"
+ },
+ "Gains sur risques financiers": {
+ "Sur rentes viag\u00e8res": {
+ "account_number": "7781"
+ },
+ "Sur op\u00e9rations financi\u00e8res": {
+ "account_number": "7782"
+ },
+ "Sur instruments de tr\u00e9sorerie": {
+ "account_number": "7784"
+ },
+ "account_number": "778"
+ },
+ "Reprises de charges pour d\u00e9pr\u00e9ciations et provisions \u00e0 court terme financi\u00e8res": {
+ "Sur risques financiers": {
+ "account_number": "7791"
+ },
+ "Sur titres de placement": {
+ "account_number": "7795"
+ },
+ "Sur autres charges pour d\u00e9pr\u00e9ciations et provisions pour risques \u00e0 court terme financi\u00e8res": {
+ "account_number": "7798"
+ },
+ "account_number": "779"
+ },
+ "account_number": "77"
+ },
+ "Transferts de charges": {
+ "Transferts de charges d\u2019exploitation": {
+ "account_number": "781"
+ },
+ "Transferts de charges financi\u00e8res": {
+ "account_number": "787"
+ },
+ "account_number": "78"
+ },
+ "Reprises de provisions, de d\u00e9pr\u00e9ciations et autres": {
+ "Reprises de provisions et d\u00e9pr\u00e9ciations d\u2019exploitation": {
+ "Pour risques et charges": {
+ "account_number": "7911"
+ },
+ "Des immobilisations incorporelles": {
+ "account_number": "7913"
+ },
+ "Des immobilisations corporelles": {
+ "account_number": "7914"
+ },
+ "account_number": "791"
+ },
+ "Reprises de provisions et d\u00e9pr\u00e9ciations financi\u00e8res": {
+ "Pour risques et charges": {
+ "account_number": "7971"
+ },
+ "Des immobilisations financi\u00e8res": {
+ "account_number": "7972"
+ },
+ "account_number": "797"
+ },
+ "Reprises d\u2019amortissements": {
+ "account_number": "798"
+ },
+ "Reprises de subventions d\u2019investissement": {
+ "account_number": "799"
+ },
+ "account_number": "79"
+ },
+ "root_type": "Income",
+ "account_number": "7"
+ },
+ "8-Comptes des autres charges et des autres produits (CHARGES)": {
+ "Valeurs comptables des cessions d\u2019immobilisations": {
+ "Immobilisations incorporelles": {
+ "account_number": "811"
+ },
+ "Immobilisations corporelles": {
+ "account_number": "812"
+ },
+ "Immobilisations financi\u00e8res": {
+ "account_number": "816"
+ },
+ "account_number": "81"
+ },
+ "Charges hors activit\u00e9s ordinaires": {
+ "Charges HAO constat\u00e9es": {
+ "account_number": "831"
+ },
+ "Charges li\u00e9es aux op\u00e9rations de restructuration": {
+ "account_number": "833"
+ },
+ "Pertes sur cr\u00e9ances HAO": {
+ "account_number": "834"
+ },
+ "Dons et lib\u00e9ralit\u00e9s accord\u00e9s": {
+ "account_number": "835"
+ },
+ "Abandons de cr\u00e9ances consentis": {
+ "account_number": "836"
+ },
+ "Charges li\u00e9es aux op\u00e9rations de liquidation": {
+ "account_number": "837"
+ },
+ "Charges pour d\u00e9pr\u00e9ciations et provisions pour risques \u00e0 court terme HAO": {
+ "account_number": "839"
+ },
+ "account_number": "83"
+ },
+ "Dotations hors activit\u00e9s ordinaires": {
+ "Dotations aux provisions r\u00e9glement\u00e9es": {
+ "account_number": "851"
+ },
+ "Dotations aux amortissements HAO": {
+ "account_number": "852"
+ },
+ "Dotations aux d\u00e9pr\u00e9ciations HAO": {
+ "account_number": "853"
+ },
+ "Dotations aux provisions pour risques et charges HAO": {
+ "account_number": "854"
+ },
+ "Autres dotations HAO": {
+ "account_number": "858"
+ },
+ "account_number": "85"
+ },
+ "Participation des travailleurs": {
+ "Participation l\u00e9gale aux b\u00e9n\u00e9fices": {
+ "account_number": "871"
+ },
+ "Participation contractuelle aux b\u00e9n\u00e9fices": {
+ "account_number": "874"
+ },
+ "Autres participations": {
+ "account_number": "878"
+ },
+ "account_number": "87"
+ },
+ "Imp\u00f4ts sur le r\u00e9sultat": {
+ "Imp\u00f4ts sur les b\u00e9n\u00e9fices de l\u2019exercice": {
+ "Activit\u00e9s exerc\u00e9es dans l\u2019\u00c9tat": {
+ "account_number": "8911"
+ },
+ "Activit\u00e9s exerc\u00e9es dans les autres \u00c9tats de la R\u00e9gion": {
+ "account_number": "8912"
+ },
+ "Activit\u00e9s exerc\u00e9es hors R\u00e9gion": {
+ "account_number": "8913"
+ },
+ "account_number": "891"
+ },
+ "Rappel d\u2019imp\u00f4ts sur r\u00e9sultats ant\u00e9rieurs": {
+ "account_number": "892"
+ },
+ "Imp\u00f4t minimum forfaitaire IMF": {
+ "account_number": "895"
+ },
+ "D\u00e9gr\u00e8vements et annulations d\u2019imp\u00f4ts sur r\u00e9sultats ant\u00e9rieurs": {
+ "D\u00e9gr\u00e8vements": {
+ "account_number": "8991"
+ },
+ "Annulations pour pertes r\u00e9troactives": {
+ "account_number": "8994"
+ },
+ "account_number": "899"
+ },
+ "account_number": "89"
+ },
+ "root_type": "Expense"
+ },
+ "8-Comptes des autres charges et des autres produits (PRODUITS)": {
+ "Produits des cessions d\u2019immobilisations": {
+ "Immobilisations incorporelles": {
+ "account_number": "821"
+ },
+ "Immobilisations corporelles": {
+ "account_number": "822"
+ },
+ "Immobilisations financi\u00e8res": {
+ "account_number": "826"
+ },
+ "account_number": "82"
+ },
+ "Produits hors activit\u00e9s ordinaires": {
+ "Produits HAO constat\u00e9s": {
+ "account_number": "841"
+ },
+ "Produits li\u00e9s aux op\u00e9rations de restructuration": {
+ "account_number": "843"
+ },
+ "Indemnit\u00e9s et subventions HAO (entit\u00e9 agricole)": {
+ "account_number": "844"
+ },
+ "Dons et lib\u00e9ralit\u00e9s obtenus": {
+ "account_number": "845"
+ },
+ "Abandons de cr\u00e9ances obtenus": {
+ "account_number": "846"
+ },
+ "Produits li\u00e9s aux op\u00e9rations de liquidation": {
+ "account_number": "847"
+ },
+ "Transferts de charges HAO": {
+ "account_number": "848"
+ },
+ "Reprises de charges pour d\u00e9pr\u00e9ciations et provisions pour risques \u00e0 court terme HAO": {
+ "account_number": "849"
+ },
+ "account_number": "84"
+ },
+ "Reprises de charges, provisions et d\u00e9pr\u00e9ciations HAO": {
+ "Reprises de provisions r\u00e9glement\u00e9es": {
+ "account_number": "861"
+ },
+ "Reprises d\u2019amortissements HAO": {
+ "account_number": "862"
+ },
+ "Reprises de d\u00e9pr\u00e9ciations HAO": {
+ "account_number": "863"
+ },
+ "Reprises de provisions pour risques et charges HAO": {
+ "account_number": "864"
+ },
+ "Autres reprises HAO": {
+ "account_number": "868"
+ },
+ "account_number": "86"
+ },
+ "Subventions d\u2019\u00e9quilibre": {
+ "\u00c9tat": {
+ "account_number": "881"
+ },
+ "Collectivit\u00e9s publiques": {
+ "account_number": "884"
+ },
+ "Groupe": {
+ "account_number": "886"
+ },
+ "Autres": {
+ "account_number": "888"
+ },
+ "account_number": "88"
+ },
+ "root_type": "Income"
+ }
+ }
+}
\ No newline at end of file
diff --git a/erpnext/accounts/doctype/account/chart_of_accounts/verified/cm_plan_comptable.json b/erpnext/accounts/doctype/account/chart_of_accounts/verified/cm_plan_comptable.json
new file mode 100644
index 00000000000..7ca9888457e
--- /dev/null
+++ b/erpnext/accounts/doctype/account/chart_of_accounts/verified/cm_plan_comptable.json
@@ -0,0 +1,1919 @@
+{
+ "country_code": "cm",
+ "name": "Syscohada - Plan Comptable",
+ "tree": {
+ "1-Comptes de ressources durables": {
+ "10-Capital": {
+ "101-Capital social": {
+ "1011-Capital souscrit, non appel\u00e9": {},
+ "1012-Capital souscrit, appel\u00e9, non vers\u00e9": {},
+ "1013-Capital souscrit, appel\u00e9, vers\u00e9, non amorti": {},
+ "1014-Capital souscrit, appel\u00e9, vers\u00e9, amorti": {},
+ "1018-Capital souscrit soumis \u00e0 des conditions particuli\u00e8res": {}
+ },
+ "102-Capital par dotation": {
+ "1021-Dotation initiale": {},
+ "1022-Dotations compl\u00e9mentaires": {},
+ "1028-Autres dotations": {}
+ },
+ "103-Capital personnel": {},
+ "104-Compte de l\u2019exploitant": {
+ "1041-Apports temporaires": {},
+ "1042-Op\u00e9rations courantes": {},
+ "1043-R\u00e9mun\u00e9rations, imp\u00f4ts et autres charges personnelles": {},
+ "1047-Pr\u00e9l\u00e8vements d\u2019autoconsommation": {},
+ "1048-Autres pr\u00e9l\u00e8vements": {}
+ },
+ "105-Primes li\u00e9es au capital social": {
+ "1051-Primes d\u2019\u00e9mission": {},
+ "1052-Primes d\u2019apport": {},
+ "1053-Primes de fusion": {},
+ "1054-Primes de conversion": {},
+ "1058-Autres primes": {}
+ },
+ "106-\u00c9carts de r\u00e9\u00e9valuation": {
+ "1061-\u00c9carts de r\u00e9\u00e9valuation l\u00e9gale": {},
+ "1062-\u00c9carts de r\u00e9\u00e9valuation libre": {}
+ },
+ "109-Apporteurs, capital souscrit, non appel\u00e9": {}
+ },
+ "11-R\u00e9serves": {
+ "111-R\u00e9serve l\u00e9gale": {},
+ "112-R\u00e9serves statutaires ou contractuelles": {},
+ "113-R\u00e9serves r\u00e9glement\u00e9es": {
+ "1131-R\u00e9serves de plus-values nettes \u00e0 long terme": {},
+ "1132-R\u00e9serves d\u2019attribution gratuite d\u2019actions au personnel salari\u00e9 et aux dirigeants": {},
+ "1133-R\u00e9serves cons\u00e9cutives \u00e0 l\u2019octroi de subventions d\u2019investissement": {},
+ "1134-R\u00e9serves des valeurs mobili\u00e8res donnant acc\u00e8s au capital": {},
+ "1135-Autres r\u00e9serves r\u00e9glement\u00e9es": {}
+ },
+ "118-Autres r\u00e9serves": {
+ "1181-R\u00e9serves facultatives": {},
+ "1188-R\u00e9serves diverses": {}
+ }
+ },
+ "12-Report \u00e0 nouveau": {
+ "121-Report \u00e0 nouveau cr\u00e9diteur": {},
+ "129-Report \u00e0 nouveau d\u00e9biteur": {
+ "1291-Perte nette \u00e0 reporter": {},
+ "1292-Perte Amortissements r\u00e9put\u00e9s diff\u00e9r\u00e9s": {}
+ }
+ },
+ "13-R\u00e9sultat net de l\u2019exercice": {
+ "130-R\u00e9sultat en instance d\u2019affectation": {
+ "1301-R\u00e9sultat en instance d\u2019affectation : b\u00e9n\u00e9fice": {},
+ "1309-R\u00e9sultat en instance d\u2019affectation : perte": {}
+ },
+ "131-R\u00e9sultat net : b\u00e9n\u00e9fice": {},
+ "132-Marge commerciale (MC)": {},
+ "133-Valeur ajout\u00e9e (VA)": {},
+ "134-Exc\u00e9dent brut d\u2019exploitation (EBE)": {},
+ "135-R\u00e9sultat d\u2019exploitation (RE)": {},
+ "136-R\u00e9sultat financier (RF)": {},
+ "137-R\u00e9sultat des activit\u00e9s ordinaires (RAO)": {},
+ "138-R\u00e9sultat hors activit\u00e9s ordinaires (RHAO)": {
+ "1381-R\u00e9sultat de fusion": {},
+ "1382-R\u00e9sultat d\u2019apport partiel d\u2019actif": {},
+ "1383-R\u00e9sultat de scission": {},
+ "1384-R\u00e9sultat de liquidation": {}
+ },
+ "139-R\u00e9sultat net : perte": {}
+ },
+ "14-Subventions d\u2019investissement": {
+ "141-Subventions d\u2019\u00e9quipement": {
+ "1411-\u00c9tat": {},
+ "1412-R\u00e9gions": {},
+ "1413-D\u00e9partements": {},
+ "1414-Communes et collectivit\u00e9s publiques d\u00e9centralis\u00e9es": {},
+ "1415-Entit\u00e9s publiques ou mixtes": {},
+ "1416-Entit\u00e9s et organismes priv\u00e9s": {},
+ "1417-Organismes internationaux": {},
+ "1418-Autres": {}
+ },
+ "148-Autres subventions d\u2019investissement": {}
+ },
+ "15-Provisions r\u00e9glement\u00e9es et fonds assimil\u00e9s": {
+ "151-Amortissements d\u00e9rogatoires": {},
+ "152-Plus-values de cession \u00e0 r\u00e9investir": {},
+ "153-Fonds r\u00e9glement\u00e9s": {
+ "1531-Fonds National": {},
+ "1532-Pr\u00e9l\u00e8vement pour le Budget": {}
+ },
+ "154-Provisions sp\u00e9ciales de r\u00e9\u00e9valuation": {},
+ "155-Provisions r\u00e9glement\u00e9es relatives aux immobilisations": {
+ "1551-Reconstitution des gisements miniers et p\u00e9troliers": {}
+ },
+ "156-Provisions r\u00e9glement\u00e9es relatives aux stocks": {
+ "1561-Hausse de prix": {},
+ "1562-Fluctuation des cours": {}
+ },
+ "157-Provisions pour investissement": {},
+ "158-Autres provisions et fonds r\u00e9glement\u00e9s": {}
+ },
+ "16-Emprunts et dettes assimil\u00e9es": {
+ "161-Emprunts obligataires": {
+ "1611-Emprunts obligataires ordinaires": {},
+ "1612-Emprunts obligataires convertibles en actions": {},
+ "1613-Emprunts obligataires remboursables en actions": {},
+ "1618-Autres emprunts obligataires": {}
+ },
+ "162-Emprunts et dettes aupr\u00e8s des \u00e9tablissements de cr\u00e9dit": {},
+ "163-Avances re\u00e7ues de l\u2019\u00c9tat": {},
+ "164-Avances re\u00e7ues et comptes courants bloqu\u00e9s": {},
+ "165-D\u00e9p\u00f4ts et cautionnements re\u00e7us": {
+ "1651-D\u00e9p\u00f4ts": {},
+ "1652-Cautionnements": {}
+ },
+ "166-Int\u00e9r\u00eats courus": {
+ "1661-Sur emprunts obligataires": {},
+ "1662-Sur emprunts et dettes aupr\u00e8s des \u00e9tablissements de cr\u00e9dit": {},
+ "1663-Sur avances re\u00e7ues de l\u2019\u00c9tat": {},
+ "1664-Sur avances re\u00e7ues et comptes courants bloqu\u00e9s": {},
+ "1665-Sur d\u00e9p\u00f4ts et cautionnements re\u00e7us": {},
+ "1667-Sur avances assorties de conditions particuli\u00e8res": {},
+ "1668-Sur autres emprunts et dettes": {}
+ },
+ "167-Avances assorties de conditions particuli\u00e8res": {
+ "1671-Avances bloqu\u00e9es pour augmentation du capital": {},
+ "1672-Avances conditionn\u00e9es par l\u2019\u00c9tat": {},
+ "1673-Avances conditionn\u00e9es par les autres organismes africains": {},
+ "1674-Avances conditionn\u00e9es par les organismes internationaux": {}
+ },
+ "168-Autres emprunts et dettes": {
+ "1681-Rentes viag\u00e8res capitalis\u00e9es": {},
+ "1682-Billets de fonds": {},
+ "1683-Dettes cons\u00e9cutives \u00e0 des titres emprunt\u00e9s": {},
+ "1684-Emprunts participatifs": {},
+ "1685-Participation des travailleurs aux b\u00e9n\u00e9fices": {},
+ "1686-Emprunts et dettes contract\u00e9s aupr\u00e8s des autres tiers": {}
+ }
+ },
+ "17-Dettes de location acquisition": {
+ "172-Dettes de location acquisition / cr\u00e9dit bail immobilier": {},
+ "173-Dettes de location acquisition / cr\u00e9dit bail mobilier": {},
+ "174-Dettes de location acquisition / location de vente": {},
+ "176-Int\u00e9r\u00eats courus": {
+ "1762-Sur dettes de location acquisition / cr\u00e9dit-bail immobilier": {},
+ "1763-Sur dettes de location acquisition / cr\u00e9dit-bail mobilier": {},
+ "1764-Sur dettes de location acquisition / location-vente": {},
+ "1768-Sur autres dettes de location acquisition": {}
+ },
+ "178-Autres dettes de location acquisition": {}
+ },
+ "18-Dettes li\u00e9es \u00e0 des participations et comptes de liaison des \u00e9tablissements et soci\u00e9t\u00e9s en participation": {
+ "181-Dettes li\u00e9es \u00e0 des participations": {
+ "1811-Dettes li\u00e9es \u00e0 des participations (groupe)": {},
+ "1812-Dettes li\u00e9es \u00e0 des participations (hors groupe)": {}
+ },
+ "182-Dettes li\u00e9es \u00e0 des soci\u00e9t\u00e9s en participation": {},
+ "183-Int\u00e9r\u00eats courus sur dettes li\u00e9es \u00e0 des participations": {},
+ "184-Comptes permanents bloqu\u00e9s des \u00e9tablissements et succursales": {},
+ "185-Comptes permanents non bloqu\u00e9s des \u00e9tablissements et succursales": {},
+ "186-Comptes de liaison charges": {},
+ "187-Comptes de liaison produits": {},
+ "188-Comptes de liaison des soci\u00e9t\u00e9s en participation": {}
+ },
+ "19-Provisions pour risques et charges": {
+ "191-Provisions pour litiges": {},
+ "192-Provisions pour garanties donn\u00e9es aux clients": {},
+ "193-Provisions pour pertes sur march\u00e9s \u00e0 ach\u00e8vement futur": {},
+ "194-Provisions pour pertes de change": {},
+ "195-Provisions pour imp\u00f4ts": {},
+ "196-Provisions pour pensions et obligations similaires": {
+ "1961-Provisions pour pensions et obligations similaires engagement de retraite": {},
+ "1962-Actif du r\u00e9gime de retraite": {}
+ },
+ "197-Provisions pour restructuration": {},
+ "198-Autres provisions pour risques et charges": {
+ "1981-Provisions pour amendes et p\u00e9nalit\u00e9s": {},
+ "1983-Provisions pour propre assureur": {},
+ "1984-Provisions pour d\u00e9mant\u00e8lement et remise en \u00e9tat": {},
+ "1985-Provisions pour droits \u00e0 r\u00e9duction ou avantage en nature (ch\u00e8ques cadeau, cartes de fid\u00e9lit\u00e9...)": {},
+ "1988-Provisions pour divers risques et charges": {}
+ }
+ },
+ "root_type": "Equity"
+ },
+ "2-Comptes d\u2019actif immobilis\u00e9": {
+ "21-Immobilisations incorporelles": {
+ "account_type": "Fixed Asset",
+ "211-Frais de d\u00e9veloppement": {
+ "account_type": "Fixed Asset"
+ },
+ "212-Brevets, licences, concessions et droits similaires": {
+ "account_type": "Fixed Asset",
+ "2121-Brevets": {
+ "account_type": "Fixed Asset"
+ },
+ "2122-Licences": {
+ "account_type": "Fixed Asset"
+ },
+ "2123-Concessions de service public": {
+ "account_type": "Fixed Asset"
+ },
+ "2128-Autres concessions et droits similaires": {
+ "account_type": "Fixed Asset"
+ }
+ },
+ "213-Logiciels et sites internet": {
+ "account_type": "Fixed Asset",
+ "2131-Logiciels": {
+ "account_type": "Fixed Asset"
+ },
+ "2132-Sites internet": {
+ "account_type": "Fixed Asset"
+ }
+ },
+ "214-Marques": {
+ "account_type": "Fixed Asset"
+ },
+ "215-Fonds commercial": {
+ "account_type": "Fixed Asset"
+ },
+ "216-Droit au bail": {
+ "account_type": "Fixed Asset"
+ },
+ "217-Investissements de cr\u00e9ation": {
+ "account_type": "Fixed Asset"
+ },
+ "218-Autres droits et valeurs incorporels": {
+ "account_type": "Fixed Asset",
+ "2181-Frais de prospection et d\u2019\u00e9valuation de ressources min\u00e9rales": {
+ "account_type": "Fixed Asset"
+ },
+ "2182-Co\u00fbts d\u2019obtention du contrat": {
+ "account_type": "Fixed Asset"
+ },
+ "2183-Fichiers clients, notices, titres de journaux et magazines": {
+ "account_type": "Fixed Asset"
+ },
+ "2184-Co\u00fbts des franchises": {
+ "account_type": "Fixed Asset"
+ },
+ "2188-Divers droits et valeurs incorporelles": {
+ "account_type": "Fixed Asset"
+ }
+ },
+ "219-Immobilisations incorporelles en cours": {
+ "account_type": "Fixed Asset",
+ "2191-Frais de d\u00e9veloppement": {
+ "account_type": "Fixed Asset"
+ },
+ "2193-Logiciels et internet": {
+ "account_type": "Fixed Asset"
+ },
+ "2198-Autres droits et valeurs incorporels": {
+ "account_type": "Fixed Asset"
+ }
+ }
+ },
+ "22-Terrains": {
+ "account_type": "Fixed Asset",
+ "221-Terrains agricoles et forestiers": {
+ "account_type": "Fixed Asset",
+ "2211-Terrains d\u2019exploitation agricole": {
+ "account_type": "Fixed Asset"
+ },
+ "2212-Terrains d\u2019exploitation foresti\u00e8re": {
+ "account_type": "Fixed Asset"
+ },
+ "2218-Autres terrains": {
+ "account_type": "Fixed Asset"
+ }
+ },
+ "222-Terrains nus": {
+ "account_type": "Fixed Asset",
+ "2221-Terrains \u00e0 b\u00e2tir": {
+ "account_type": "Fixed Asset"
+ },
+ "2228-Autres terrains nus": {
+ "account_type": "Fixed Asset"
+ }
+ },
+ "223-Terrains b\u00e2tis": {
+ "account_type": "Fixed Asset",
+ "2231-Pour b\u00e2timents industriels et agricoles": {
+ "account_type": "Fixed Asset"
+ },
+ "2232-Pour b\u00e2timents administratifs et commerciaux": {
+ "account_type": "Fixed Asset"
+ },
+ "2234-Pour b\u00e2timents affect\u00e9s aux autres op\u00e9rations professionnelles": {
+ "account_type": "Fixed Asset"
+ },
+ "2235-Pour b\u00e2timents affect\u00e9s aux autres op\u00e9rations non professionnelles": {
+ "account_type": "Fixed Asset"
+ },
+ "2238-Autres terrains b\u00e2tis": {
+ "account_type": "Fixed Asset"
+ }
+ },
+ "224-Travaux de mise en valeur des terrains": {
+ "account_type": "Fixed Asset",
+ "2241-Plantation d\u2019arbres et d\u2019arbustes": {
+ "account_type": "Fixed Asset"
+ },
+ "2245-Am\u00e9liorations du fonds": {
+ "account_type": "Fixed Asset"
+ },
+ "2248-Autres travaux": {
+ "account_type": "Fixed Asset"
+ }
+ },
+ "225-Terrains de carri\u00e8res tr\u00e9fonds": {
+ "account_type": "Fixed Asset",
+ "2251-Carri\u00e8res": {
+ "account_type": "Fixed Asset"
+ }
+ },
+ "226-Terrains am\u00e9nag\u00e9s": {
+ "account_type": "Fixed Asset",
+ "2261-Parkings": {
+ "account_type": "Fixed Asset"
+ }
+ },
+ "227-Terrains mis en concession": {
+ "account_type": "Fixed Asset"
+ },
+ "228-Autres terrains": {
+ "account_type": "Fixed Asset",
+ "2281-Terrains immeubles de placement": {
+ "account_type": "Fixed Asset"
+ },
+ "2285-Terrains des logements affect\u00e9s au personnel": {
+ "account_type": "Fixed Asset"
+ },
+ "2286-Terrains de location acquisition": {
+ "account_type": "Fixed Asset"
+ },
+ "2288-Divers terrains": {
+ "account_type": "Fixed Asset"
+ }
+ },
+ "229-Am\u00e9nagements de terrains en cours": {
+ "account_type": "Fixed Asset",
+ "2291-Terrains agricoles et forestiers": {
+ "account_type": "Fixed Asset"
+ },
+ "2292-Terrains nus": {
+ "account_type": "Fixed Asset"
+ },
+ "2295-Terrains de carri\u00e8res tr\u00e9fonds": {
+ "account_type": "Fixed Asset"
+ },
+ "2298-Autres terrains": {
+ "account_type": "Fixed Asset"
+ }
+ }
+ },
+ "23-B\u00e2timents, installations techniques et agencements": {
+ "231-B\u00e2timents industriels, agricoles, administratifs et commerciaux sur sol propre": {
+ "2311-B\u00e2timents industriels": {},
+ "2312-B\u00e2timents agricoles": {},
+ "2313-B\u00e2timents administratifs et commerciaux": {},
+ "2314-B\u00e2timents affect\u00e9s au logement du personnel": {},
+ "2315-B\u00e2timents immeubles de placement": {},
+ "2316-B\u00e2timents de location acquisition": {}
+ },
+ "232-B\u00e2timents industriels, agricoles, administratifs et commerciaux sur sol d\u2019autrui": {
+ "2321-B\u00e2timents industriels": {},
+ "2322-B\u00e2timents agricoles": {},
+ "2323-B\u00e2timents administratifs et commerciaux": {},
+ "2324-B\u00e2timents affect\u00e9s au logement du personnel": {},
+ "2325-B\u00e2timents immeubles de placement": {},
+ "2326-B\u00e2timents de location acquisition": {}
+ },
+ "233-Ouvrages d\u2019infrastructure": {
+ "2331-Voies de terre": {},
+ "2332-Voies de fer": {},
+ "2333-Voies d\u2019eau": {},
+ "2334-Barrages, Digues": {},
+ "2335-Pistes d\u2019a\u00e9rodrome": {},
+ "2338-Autres ouvrages d\u2019infrastructures": {}
+ },
+ "234-Am\u00e9nagements, agencements et installations techniques": {
+ "2341-Installations complexes sp\u00e9cialis\u00e9es sur sol propre": {},
+ "2342-Installations complexes sp\u00e9cialis\u00e9es sur sol d\u2019autrui": {},
+ "2343-Installations \u00e0 caract\u00e8re sp\u00e9cifique sur sol propre": {},
+ "2344-Installations \u00e0 caract\u00e8re sp\u00e9cifique sur sol d\u2019autrui": {},
+ "2345-Am\u00e9nagements et agencements des b\u00e2timents": {}
+ },
+ "235-Am\u00e9nagements de bureaux": {
+ "2351-Installations g\u00e9n\u00e9rales": {},
+ "2358-Autres am\u00e9nagements de bureaux": {}
+ },
+ "237-B\u00e2timents industriels, agricoles et commerciaux mis en concession": {},
+ "238-Autres installations et agencements": {},
+ "239-B\u00e2timents am\u00e9nagements, agencements et installations en cours": {
+ "2391-B\u00e2timents en cours": {},
+ "2392-Installations en cours": {},
+ "2393-Ouvrages d\u2019infrastructure en cours": {},
+ "2394-Am\u00e9nagements et agencements et installations techniques en cours": {},
+ "2395-Am\u00e9nagements de bureaux en cours": {},
+ "2398-Autres installations et agencements en cours": {}
+ }
+ },
+ "24-Mat\u00e9riel, mobilier et actifs biologiques": {
+ "241-Mat\u00e9riel et outillage industriel et commercial": {
+ "2411-Mat\u00e9riel industriel": {},
+ "2412-Outillage industriel": {},
+ "2413-Mat\u00e9riel commercial": {},
+ "2414-Outillage commercial": {},
+ "2416-Mat\u00e9riel & outillage industriel et commercial de location-acquisition": {}
+ },
+ "242-Mat\u00e9riel et outillage agricole": {
+ "2421-Mat\u00e9riel agricole": {},
+ "2422-Outillage agricole": {},
+ "2426-Mat\u00e9riel & outillage agricole de location-acquisition": {}
+ },
+ "243-Mat\u00e9riel d\u2019emballage r\u00e9cup\u00e9rable et identifiable": {},
+ "244-Mat\u00e9riel et mobilier": {
+ "2441-Mat\u00e9riel de bureau": {},
+ "2442-Mat\u00e9riel informatique": {},
+ "2443-Mat\u00e9riel bureautique": {},
+ "2444-Mobilier de bureau": {},
+ "2445-Mat\u00e9riel et mobilier immeubles de placement": {},
+ "2446-Mat\u00e9riel et mobilier de location acquisition": {},
+ "2447-Mat\u00e9riel et mobilier des logements du personnel": {}
+ },
+ "245-Mat\u00e9riel de transport": {
+ "2451-Mat\u00e9riel automobile": {},
+ "2452-Mat\u00e9riel ferroviaire": {},
+ "2453-Mat\u00e9riel fluvial, lagunaire": {},
+ "2454-Mat\u00e9riel naval": {},
+ "2455-Mat\u00e9riel a\u00e9rien": {},
+ "2456-Mat\u00e9riel de transport de location-acquisition": {},
+ "2457-Mat\u00e9riel hippomobile": {},
+ "2458-Autres mat\u00e9riels de transport": {}
+ },
+ "246-Actifs biologiques": {
+ "2461-Cheptel, animaux de trait": {},
+ "2462-Cheptel, animaux reproducteurs": {},
+ "2463-Animaux de garde": {},
+ "2465-Plantations agricoles": {},
+ "2468-Autres actifs biologiques": {}
+ },
+ "247-Agencements, am\u00e9nagements du mat\u00e9riel et actifs biologiques": {
+ "2471-Agencements et am\u00e9nagements du mat\u00e9riel": {},
+ "2472-Agencements et am\u00e9nagements des actifs biologiques": {},
+ "2478-Autres agencements, am\u00e9nagements du mat\u00e9riel et actifs biologiques": {}
+ },
+ "248-Autres mat\u00e9riels et mobiliers": {
+ "2481-Collections et \u0153uvres d\u2019art": {},
+ "2488-Divers mat\u00e9riels mobiliers": {}
+ },
+ "249-Mat\u00e9riels et actifs biologiques en cours": {
+ "2491-Mat\u00e9riel et outillage industriel et commercial": {},
+ "2492-Mat\u00e9riel et outillage agricole": {},
+ "2493-Mat\u00e9riel d\u2019emballage r\u00e9cup\u00e9rable et identifiable": {},
+ "2494-Mat\u00e9riel et mobilier de bureau": {},
+ "2495-Mat\u00e9riel de transport": {},
+ "2496-Actifs biologiques": {},
+ "2497-Agencements am\u00e9nagements du mat\u00e9riel et actifs biologiques": {},
+ "2498-Autres mat\u00e9riels et actifs biologiques en cours": {}
+ }
+ },
+ "25-Avances et acomptes vers\u00e9s sur immobilisations": {
+ "251-Avances et acomptes vers\u00e9s sur immobilisations incorporelles": {},
+ "252-Avances et acomptes vers\u00e9s sur immobilisations corporelles": {}
+ },
+ "26-Titres de participation": {
+ "261-Titres de participation dans des soci\u00e9t\u00e9s sous contr\u00f4le exclusif": {},
+ "262-Titres de participation dans des soci\u00e9t\u00e9s sous contr\u00f4le conjoint": {},
+ "263-Titres de participation dans des soci\u00e9t\u00e9s conf\u00e9rant une influence notable": {},
+ "265-Participations dans des organismes professionnels": {},
+ "266-Parts dans des groupements d\u2019int\u00e9r\u00eat \u00e9conomique (GIE)": {},
+ "268-Autres titres de participation": {}
+ },
+ "27-Autres immobilisations financi\u00e8res": {
+ "271-Pr\u00eats et cr\u00e9ances": {
+ "2711-Pr\u00eats participatifs": {},
+ "2712-Pr\u00eats aux associ\u00e9s": {},
+ "2713-Billets de fonds": {},
+ "2714-Titres pr\u00eat\u00e9s": {},
+ "2718-Autres pr\u00eats et cr\u00e9ances": {}
+ },
+ "272-Pr\u00eats au personnel": {
+ "2721-Pr\u00eats immobiliers": {},
+ "2722-Pr\u00eats mobiliers et d\u2019installation": {},
+ "2728-Autres pr\u00eats au personnel": {}
+ },
+ "273-Cr\u00e9ances sur l\u2019\u00c9tat": {
+ "2731-Retenues de garantie": {},
+ "2733-Fonds r\u00e9glement\u00e9": {},
+ "2734-Cr\u00e9ances sur le conc\u00e9dant": {},
+ "2738-Autres cr\u00e9ances sur l\u2019\u00c9tat": {}
+ },
+ "274-Titres immobilis\u00e9s": {
+ "2741-Titres immobilis\u00e9s de l\u2019activit\u00e9 de portefeuille (TIAP)": {},
+ "2742-Titres participatifs": {},
+ "2743-Certificats d\u2019investissement": {},
+ "2744-Parts de fonds commun de placement (FCP)": {},
+ "2745-Obligations": {},
+ "2746-Actions ou parts propres": {},
+ "2748-Autres titres immobilis\u00e9s": {}
+ },
+ "275-D\u00e9p\u00f4ts et cautionnements vers\u00e9s": {
+ "2751-D\u00e9p\u00f4ts pour loyers d\u2019avance": {},
+ "2752-D\u00e9p\u00f4ts pour l\u2019\u00e9lectricit\u00e9": {},
+ "2753-D\u00e9p\u00f4ts pour l\u2019eau": {},
+ "2754-D\u00e9p\u00f4ts pour le gaz": {},
+ "2755-D\u00e9p\u00f4ts pour le t\u00e9l\u00e9phone, le t\u00e9lex, la t\u00e9l\u00e9copie": {},
+ "2756-Cautionnements sur march\u00e9s publics": {},
+ "2757-Cautionnements sur autres op\u00e9rations": {},
+ "2758-Autres d\u00e9p\u00f4ts et cautionnements": {}
+ },
+ "276-Int\u00e9r\u00eats courus": {
+ "2761-Pr\u00eats et cr\u00e9ances non commerciales": {},
+ "2762-Pr\u00eats au personnel": {},
+ "2763-Cr\u00e9ances sur l\u2019\u00c9tat": {},
+ "2764-Titres immobilis\u00e9s": {},
+ "2765-D\u00e9p\u00f4ts et cautionnements vers\u00e9s": {},
+ "2767-Cr\u00e9ances rattach\u00e9es \u00e0 des participations": {},
+ "2768-Immobilisations financi\u00e8res diverses": {}
+ },
+ "277-Cr\u00e9ances rattach\u00e9es \u00e0 des participations et avances \u00e0 des GIE": {
+ "2771-Cr\u00e9ances rattach\u00e9es \u00e0 des participations (groupe)": {},
+ "2772-Cr\u00e9ances rattach\u00e9es \u00e0 des participations (hors groupe)": {},
+ "2773-Cr\u00e9ances rattach\u00e9es \u00e0 des soci\u00e9t\u00e9s en participation": {},
+ "2774-Avances \u00e0 des Groupements d\u2019int\u00e9r\u00eat \u00e9conomique (GIE)": {}
+ },
+ "278-Immobilisations financi\u00e8res diverses": {
+ "2781-Cr\u00e9ances diverses groupe": {},
+ "2782-Cr\u00e9ances diverses hors groupe": {},
+ "2784-Banques d\u00e9p\u00f4ts \u00e0 terme": {},
+ "2785-Or et m\u00e9taux pr\u00e9cieux": {},
+ "2788-Autres immobilisations financi\u00e8res": {}
+ }
+ },
+ "28-Amortissements": {
+ "account_type": "Accumulated Depreciation",
+ "281-Amortissements des immobilisations corporelles": {
+ "account_type": "Accumulated Depreciation",
+ "2811-Amortissements des frais de d\u00e9veloppement": {
+ "account_type": "Accumulated Depreciation"
+ },
+ "2812-Amortissements des brevets, licences, concessions et droits similaires": {
+ "account_type": "Accumulated Depreciation"
+ },
+ "2813-Amortissements des logiciels et sites internet": {
+ "account_type": "Accumulated Depreciation"
+ },
+ "2814-Amortissements des marques": {
+ "account_type": "Accumulated Depreciation"
+ },
+ "2815-Amortissements du fonds commercial": {
+ "account_type": "Accumulated Depreciation"
+ },
+ "2816-Amortissements du droit au bail": {
+ "account_type": "Accumulated Depreciation"
+ },
+ "2817-Amortissements des investissements de cr\u00e9ation": {
+ "account_type": "Accumulated Depreciation"
+ },
+ "2818-Amortissements des autres droits et valeurs incorporels": {
+ "account_type": "Accumulated Depreciation"
+ }
+ },
+ "282-Amortissements des terrains": {
+ "2824-Amortissements des travaux de mise en valeur des terrains": {}
+ },
+ "283-Amortissements des b\u00e2timents, installations techniques et agencements": {
+ "2831-Amortissements des b\u00e2timents industriels, agricoles, administratifs et commerciaux sur sol propre": {},
+ "2832-Amortissements des b\u00e2timents industriels, agricoles, administratifs et commerciaux sur sol d\u2019autrui": {},
+ "2833-Amortissements des ouvrages d\u2019infrastructure": {},
+ "2834-Amortissements des am\u00e9nagements, agencements et installations techniques": {},
+ "2835-Amortissements des am\u00e9nagements de bureaux": {},
+ "2837-Amortissements des b\u00e2timents industriels, agricoles et commerciaux mis en concession": {},
+ "2838-Amortissements des autres installations et agencements": {}
+ },
+ "284-Amortissements du mat\u00e9riel": {
+ "2841-Amortissements du mat\u00e9riel et outillage industriel et commercial": {},
+ "2842-Amortissements du mat\u00e9riel et outillage agricole": {},
+ "2843-Amortissements du mat\u00e9riel d\u2019emballage r\u00e9cup\u00e9rable et identifiable": {},
+ "2844-Amortissements du mat\u00e9riel et mobilier": {},
+ "2845-Amortissements du mat\u00e9riel de transport": {},
+ "2846-Amortissements des actifs biologiques": {},
+ "2847-Amortissements des agencements et am\u00e9nagements du mat\u00e9riel et des actifs biologiques": {},
+ "2848-Amortissements des autres mat\u00e9riels": {}
+ }
+ },
+ "29-D\u00e9pr\u00e9ciations des immobilisations": {
+ "291-D\u00e9pr\u00e9ciations des immobilisations incorporelles": {
+ "2911-D\u00e9pr\u00e9ciations des frais de d\u00e9veloppement": {},
+ "2912-D\u00e9pr\u00e9ciations des brevets, licences, concessions et droits similaires": {},
+ "2913-D\u00e9pr\u00e9ciations des logiciels et sites internet": {},
+ "2914-D\u00e9pr\u00e9ciations des marques": {},
+ "2915-D\u00e9pr\u00e9ciations du fonds commercial": {},
+ "2916-D\u00e9pr\u00e9ciations du droit au bail": {},
+ "2917-D\u00e9pr\u00e9ciations des investissements de cr\u00e9ation": {},
+ "2918-D\u00e9pr\u00e9ciations des autres droits et valeurs incorporels": {},
+ "2919-D\u00e9pr\u00e9ciations des immobilisations incorporelles en cours": {}
+ },
+ "292-D\u00e9pr\u00e9ciations des terrains": {
+ "2921-D\u00e9pr\u00e9ciations des terrains agricoles et forestiers": {},
+ "2922-D\u00e9pr\u00e9ciations des terrains nus": {},
+ "2923-D\u00e9pr\u00e9ciations des terrains b\u00e2tis": {},
+ "2924-D\u00e9pr\u00e9ciations des travaux de mise en valeur des terrains": {},
+ "2925-D\u00e9pr\u00e9ciations des terrains de gisement": {},
+ "2926-D\u00e9pr\u00e9ciations des terrains am\u00e9nag\u00e9s": {},
+ "2927-D\u00e9pr\u00e9ciations des terrains mis en concession": {},
+ "2928-D\u00e9pr\u00e9ciations des autres terrains": {},
+ "2929-D\u00e9pr\u00e9ciations des am\u00e9nagements de terrains en cours": {}
+ },
+ "293-D\u00e9pr\u00e9ciations des b\u00e2timents, installations techniques et agencements": {
+ "2931-D\u00e9pr\u00e9ciations des b\u00e2timents industriels, agricoles, administratifs et commerciaux sur sol propre": {},
+ "2932-D\u00e9pr\u00e9ciations des b\u00e2timents industriels, agricoles, administratifs et commerciaux sur sol d\u2019autrui": {},
+ "2933-D\u00e9pr\u00e9ciations des ouvrages d\u2019infrastructures": {},
+ "2934-D\u00e9pr\u00e9ciations des am\u00e9nagements, agencements et installations techniques": {},
+ "2935-D\u00e9pr\u00e9ciations des am\u00e9nagements de bureaux": {},
+ "2937-D\u00e9pr\u00e9ciations des b\u00e2timents industriels, agricoles et commerciaux mis en concession": {},
+ "2938-D\u00e9pr\u00e9ciations des autres installations et agencements": {},
+ "2939-D\u00e9pr\u00e9ciations des b\u00e2timents et installations en cours": {}
+ },
+ "294-D\u00e9pr\u00e9ciations de mat\u00e9riel, du mobilier et de l\u2019actif biologique": {
+ "2941-D\u00e9pr\u00e9ciations du mat\u00e9riel et outillage industriel et commercial": {},
+ "2942-D\u00e9pr\u00e9ciations du mat\u00e9riel et outillage agricole": {},
+ "2943-D\u00e9pr\u00e9ciations du mat\u00e9riel d\u2019emballage r\u00e9cup\u00e9rable et identifiable": {},
+ "2944-D\u00e9pr\u00e9ciations du mat\u00e9riel et mobilier": {},
+ "2945-D\u00e9pr\u00e9ciations du mat\u00e9riel de transport": {},
+ "2946-D\u00e9pr\u00e9ciations des actifs biologiques": {},
+ "2947-D\u00e9pr\u00e9ciations des agencements et am\u00e9nagements du mat\u00e9riel et des actifs biologiques": {},
+ "2948-D\u00e9pr\u00e9ciations des autres mat\u00e9riels": {},
+ "2949-D\u00e9pr\u00e9ciations de mat\u00e9riel en cours": {}
+ },
+ "295-D\u00e9pr\u00e9ciations des avances et acomptes vers\u00e9s sur immobilisations": {
+ "2951-D\u00e9pr\u00e9ciations des avances et acomptes vers\u00e9s sur immobilisations incorporelles": {},
+ "2952-D\u00e9pr\u00e9ciations des avances et acomptes vers\u00e9s sur immobilisations corporelles": {}
+ },
+ "296-D\u00e9pr\u00e9ciations des titres de participation": {
+ "2961-D\u00e9pr\u00e9ciations des titres de participation dans des soci\u00e9t\u00e9s sous contr\u00f4le exclusif": {},
+ "2962-D\u00e9pr\u00e9ciations des titres de participation dans les soci\u00e9t\u00e9s sous contr\u00f4le conjoint": {},
+ "2963-D\u00e9pr\u00e9ciations des titres de participation dans les soci\u00e9t\u00e9s conf\u00e9rant une influence notable": {},
+ "2965-D\u00e9pr\u00e9ciations des participations dans des organismes professionnels": {},
+ "2966-D\u00e9pr\u00e9ciations des parts dans des GIE": {},
+ "2968-D\u00e9pr\u00e9ciations des autres titres de participation": {}
+ },
+ "297-D\u00e9pr\u00e9ciations des autres immobilisations financi\u00e8res": {
+ "2971-D\u00e9pr\u00e9ciations des pr\u00eats et cr\u00e9ances": {},
+ "2972-D\u00e9pr\u00e9ciations des pr\u00eats au personnel": {},
+ "2973-D\u00e9pr\u00e9ciations des cr\u00e9ances sur l\u2019\u00c9tat": {},
+ "2974-D\u00e9pr\u00e9ciations des titres immobilis\u00e9s": {},
+ "2975-D\u00e9pr\u00e9ciations des d\u00e9p\u00f4ts et cautionnements vers\u00e9s": {},
+ "2977-D\u00e9pr\u00e9ciations des cr\u00e9ances rattach\u00e9es \u00e0 des participations et avances \u00e0 des GIE": {},
+ "2978-D\u00e9pr\u00e9ciations des cr\u00e9ances financi\u00e8res diverses": {}
+ }
+ },
+ "root_type": "Asset"
+ },
+ "3-Comptes de Stocks": {
+ "31-Marchandises": {
+ "311-Marchandises A": {
+ "3111-Marchandises A1": {},
+ "3112-Marchandises A2": {}
+ },
+ "312-Marchandises B": {
+ "3121-Marchandises B1": {},
+ "3122-Marchandises B2": {}
+ },
+ "313-Actifs biologiques": {
+ "3131-Animaux": {},
+ "3132-V\u00e9g\u00e9taux": {}
+ },
+ "318-Marchandises hors activit\u00e9s ordinaires (HAO)": {}
+ },
+ "32-Mati\u00e8res premi\u00e8res et fournitures li\u00e9es": {
+ "321-Mati\u00e8res A": {},
+ "322-Mati\u00e8res B": {},
+ "323-Fournitures (A, B)": {}
+ },
+ "33-Autres approvisionnements": {
+ "331-Mati\u00e8res consommables": {},
+ "332-Fournitures d\u2019atelier et d\u2019usine": {},
+ "333-Fournitures de magasin": {},
+ "334-Fournitures de bureau": {},
+ "335-Emballages": {
+ "3351-Emballages perdus": {},
+ "3352-Emballages r\u00e9cup\u00e9rables non identifiables": {},
+ "3353-Emballages \u00e0 usage mixte": {},
+ "3358-Autres emballages": {}
+ },
+ "338-Autres mati\u00e8res": {}
+ },
+ "34-Produits en cours": {
+ "341-Produits en cours": {
+ "3411-Produits en cours P1": {},
+ "3412-Produits en cours P2": {}
+ },
+ "342-Travaux en cours": {
+ "3421-Travaux en cours T1": {},
+ "3422-Travaux en cours T2": {}
+ },
+ "343-Produits interm\u00e9diaires en cours": {
+ "3431-Produits interm\u00e9diaires A": {},
+ "3432-Produits interm\u00e9diaires B": {}
+ },
+ "344-Produits r\u00e9siduels en cours": {
+ "3441-Produits r\u00e9siduels A": {},
+ "3442-Produits r\u00e9siduels B": {}
+ },
+ "345-Actifs biologiques en cours": {
+ "3451-Animaux": {},
+ "3452-V\u00e9g\u00e9taux": {}
+ }
+ },
+ "35-Services en cours": {
+ "351-\u00c9tudes en cours": {
+ "3511-\u00c9tudes en cours E1": {},
+ "3512-\u00c9tudes en cours E2": {}
+ },
+ "352-Prestations de services en cours": {
+ "3521-Prestations de services S1": {},
+ "3522-Prestations de services S2": {}
+ }
+ },
+ "36-Produits finis": {
+ "361-Produits finis A": {},
+ "362-Produits finis B": {},
+ "363-Actifs biologiques": {
+ "3631-Animaux": {},
+ "3632-V\u00e9g\u00e9taux": {},
+ "3638-Autres stocks (activit\u00e9s annexes)": {}
+ }
+ },
+ "37-Produits interm\u00e9diaires et r\u00e9siduels": {
+ "371-Produits interm\u00e9diaires": {
+ "3711-Produits interm\u00e9diaires A": {},
+ "3712-Produits interm\u00e9diaires B": {}
+ },
+ "372-Produits r\u00e9siduels": {
+ "3721-D\u00e9chets": {},
+ "3722-Rebuts": {},
+ "3723-Mati\u00e8res de R\u00e9cup\u00e9ration": {}
+ },
+ "373-Actifs biologiques": {
+ "3731-Animaux": {},
+ "3732-V\u00e9g\u00e9taux": {},
+ "3738-Autres stocks (activit\u00e9s annexes)": {}
+ }
+ },
+ "38-Stocks en cours de route, en consignation ou en d\u00e9p\u00f4t": {
+ "account_type": "Stock",
+ "381-Marchandises en cours de route": {},
+ "382-Mati\u00e8res premi\u00e8res et fournitures li\u00e9es en cours de route": {},
+ "383-Autres approvisionnements en cours de route": {},
+ "386-Produits finis en cours de route": {},
+ "387-Stock en consignation ou en d\u00e9p\u00f4t": {
+ "3871-Stock en consignation": {},
+ "3872-Stock en d\u00e9p\u00f4t": {}
+ },
+ "388-Stock provenant d\u2019immobilisations mises hors service ou au rebut": {}
+ },
+ "39-D\u00e9pr\u00e9ciations des stocks et encours de production": {
+ "391-D\u00e9pr\u00e9ciations des stocks de marchandises": {},
+ "392-D\u00e9pr\u00e9ciations des stocks de mati\u00e8res premi\u00e8res et fournitures li\u00e9es": {},
+ "393-D\u00e9pr\u00e9ciations des stocks d\u2019autres approvisionnements": {},
+ "394-D\u00e9pr\u00e9ciations des productions en cours": {},
+ "395-D\u00e9pr\u00e9ciations des services en cours": {},
+ "396-D\u00e9pr\u00e9ciations des stocks de produits finis": {},
+ "397-D\u00e9pr\u00e9ciations des stocks de produits interm\u00e9diaires et r\u00e9siduels": {},
+ "398-D\u00e9pr\u00e9ciations des stocks en cours de route, en consignation ou en d\u00e9p\u00f4t": {}
+ },
+ "root_type": "Asset"
+ },
+ "4-Comptes de Tiers (ACTIF)": {
+ "40-Fournisseurs et comptes rattach\u00e9s (ACTIF)": {
+ "409-Fournisseurs d\u00e9biteurs": {
+ "4091-Fournisseurs Avances et acomptes vers\u00e9s": {},
+ "4092-Fournisseurs Groupe avances et acomptes vers\u00e9s": {},
+ "4093-Fournisseurs Sous-traitants avances et acomptes vers\u00e9s": {},
+ "4094-Fournisseurs Cr\u00e9ances pour emballages et mat\u00e9riels \u00e0 rendre": {},
+ "4098-Fournisseurs Rabais, remises, ristournes et autres avoirs \u00e0 obtenir": {}
+ }
+ },
+ "41-Clients et comptes rattach\u00e9s (ACTIF)": {
+ "411-Clients": {
+ "4111-Clients": {
+ "account_type": "Receivable"
+ },
+ "4112-Clients groupe": {
+ "account_type": "Receivable"
+ },
+ "4114-Clients, \u00c9tat et Collectivit\u00e9s publiques": {
+ "account_type": "Receivable"
+ },
+ "4115-Clients, organismes internationaux": {
+ "account_type": "Receivable"
+ },
+ "4116-Clients, r\u00e9serve de propri\u00e9t\u00e9": {
+ "account_type": "Receivable"
+ },
+ "4117-Client, retenues de garantie": {
+ "account_type": "Receivable"
+ },
+ "4118-Clients, d\u00e9gr\u00e8vement de taxes sur la valeur ajout\u00e9e (TVA)": {
+ "account_type": "Receivable"
+ },
+ "account_type": "Receivable"
+ },
+ "412-Clients, effets \u00e0 recevoir en portefeuille": {
+ "4121-Clients, effets \u00e0 recevoir": {
+ "account_type": "Receivable"
+ },
+ "4122-Clients Groupe, effets \u00e0 recevoir": {
+ "account_type": "Receivable"
+ },
+ "4124-\u00c9tat et Collectivit\u00e9s publiques, effets \u00e0 recevoir": {
+ "account_type": "Receivable"
+ },
+ "4125-Organismes Internationaux, effets \u00e0 recevoir": {
+ "account_type": "Receivable"
+ },
+ "account_type": "Receivable"
+ },
+ "413-Clients, ch\u00e8ques, effets et autres valeurs impay\u00e9es": {
+ "4131-Clients, ch\u00e8ques impay\u00e9s": {
+ "account_type": "Receivable"
+ },
+ "4132-Clients, effets impay\u00e9s": {
+ "account_type": "Receivable"
+ },
+ "4133-Clients, cartes de cr\u00e9dit impay\u00e9es": {
+ "account_type": "Receivable"
+ },
+ "4138-Clients, autres valeurs impay\u00e9es": {
+ "account_type": "Receivable"
+ },
+ "account_type": "Receivable"
+ },
+ "414-Cr\u00e9ances sur cessions courantes d\u2019immobilisations": {
+ "4141-Cr\u00e9ances en compte, immobilisations incorporelles": {
+ "account_type": "Receivable"
+ },
+ "4142-Cr\u00e9ances en compte, immobilisations corporelles": {
+ "account_type": "Receivable"
+ },
+ "4146-Effets \u00e0 recevoir, immobilisations incorporelles": {
+ "account_type": "Receivable"
+ },
+ "4147-Effets \u00e0 recevoir, immobilisations corporelles": {
+ "account_type": "Receivable"
+ },
+ "account_type": "Receivable"
+ },
+ "415-Clients, effets escompt\u00e9s non \u00e9chus": {
+ "account_type": "Receivable"
+ },
+ "416-Cr\u00e9ances clients litigieuses ou douteuses": {
+ "4161-Cr\u00e9ances litigieuses": {
+ "account_type": "Receivable"
+ },
+ "4162-Cr\u00e9ances douteuses": {
+ "account_type": "Receivable"
+ },
+ "account_type": "Receivable"
+ },
+ "418-Clients, produits \u00e0 recevoir": {
+ "4181-Clients, factures \u00e0 \u00e9tablir": {
+ "account_type": "Receivable"
+ },
+ "4186-Clients, int\u00e9r\u00eats courus": {
+ "account_type": "Receivable"
+ },
+ "account_type": "Receivable"
+ },
+ "account_type": "Receivable"
+ },
+ "42-Personnel (ACTIF)": {
+ "421-Personnel, avances et acomptes": {
+ "4211-Personnel, avances": {},
+ "4212-Personnel, acomptes": {},
+ "4213-Frais avanc\u00e9s et fournitures au personnel": {}
+ }
+ },
+ "43-Organismes sociaux (ACTIF)": {
+ "431-S\u00e9curit\u00e9 sociale": {
+ "4311-Prestations familiales": {},
+ "4312-Accidents de travail": {},
+ "4313-Caisse de retraite obligatoire": {},
+ "4314-Caisse de retraite facultative": {},
+ "4318-Autres cotisations sociales": {}
+ },
+ "432-Caisses de retraite compl\u00e9mentaire": {},
+ "433-Autres organismes sociaux": {
+ "4331-Mutuelle": {},
+ "4332-Assurances retraite": {},
+ "4333-Assurances et organismes de sant\u00e9": {}
+ },
+ "438-Organismes sociaux, charges \u00e0 payer et produits \u00e0 recevoir": {
+ "4387-Produits \u00e0 recevoir": {}
+ }
+ },
+ "44-\u00c9tat et collectivit\u00e9s publiques (ACTIF)": {
+ "443-\u00c9tat, TVA factur\u00e9e": {
+ "4431-TVA factur\u00e9e sur ventes": {},
+ "4432-TVA factur\u00e9e sur prestations de services": {},
+ "4433-TVA factur\u00e9e sur travaux": {},
+ "4434-TVA factur\u00e9e sur production livr\u00e9e \u00e0 soi-m\u00eame": {},
+ "4435-TVA sur factures \u00e0 \u00e9tablir": {}
+ },
+ "445-\u00c9tat, TVA r\u00e9cup\u00e9rable": {
+ "4451-TVA r\u00e9cup\u00e9rable sur immobilisations": {},
+ "4452-TVA r\u00e9cup\u00e9rable sur achats": {},
+ "4453-TVA r\u00e9cup\u00e9rable sur transport": {},
+ "4454-TVA r\u00e9cup\u00e9rable sur services ext\u00e9rieurs et autres charges": {},
+ "4455-TVA r\u00e9cup\u00e9rable sur factures non parvenues": {},
+ "4456-TVA transf\u00e9r\u00e9e par d\u2019autres entit\u00e9s": {}
+ },
+ "448-\u00c9tat, charges \u00e0 payer et produits \u00e0 recevoir": {
+ "4486-Charges \u00e0 payer": {},
+ "4487-Produits \u00e0 recevoir": {}
+ },
+ "449-\u00c9tat, cr\u00e9ances et dettes diverses": {
+ "4491-\u00c9tat, obligations cautionn\u00e9es": {},
+ "4492-\u00c9tat, avances et acomptes vers\u00e9s sur imp\u00f4ts": {},
+ "4493-\u00c9tat, fonds de dotation \u00e0 recevoir": {},
+ "4494-\u00c9tat, subventions investissement \u00e0 recevoir": {},
+ "4495-\u00c9tat, subventions d\u2019exploitation \u00e0 recevoir": {},
+ "4496-\u00c9tat, subventions d\u2019\u00e9quilibre \u00e0 recevoir": {},
+ "4497-\u00c9tat, avances sur subventions": {},
+ "4499-\u00c9tat, fonds r\u00e9glement\u00e9s provisionn\u00e9s": {}
+ }
+ },
+ "45-Organismes internationaux (ACTIF)": {
+ "451-Op\u00e9rations avec les organismes africains": {},
+ "452-Op\u00e9rations avec les autres organismes internationaux": {},
+ "458-Organismes internationaux, fonds de dotation et subventions \u00e0 recevoir": {
+ "4581-Organismes internationaux, fonds de dotation \u00e0 recevoir": {},
+ "4582-Organismes internationaux, subventions \u00e0 recevoir": {}
+ }
+ },
+ "46-Apporteurs, associ\u00e9s et groupe (ACTIF)": {
+ "461-Apporteurs, op\u00e9rations sur le capital": {
+ "4613-Apporteurs, capital appel\u00e9, non vers\u00e9": {},
+ "4614-Apporteurs, compte d\u2019apport, op\u00e9rations de restructuration (fusion...)": {},
+ "4618-Apporteurs, titres \u00e0 \u00e9changer": {}
+ },
+ "467-Apporteurs, restant d\u00fb sur capital appel\u00e9": {}
+ },
+ "47-D\u00e9biteurs et cr\u00e9diteurs divers (ACTIF)": {
+ "472-Cr\u00e9ances et dettes sur titres de placement": {
+ "4721-Cr\u00e9ances sur cessions de titres de placement": {},
+ "4726-Versements restant \u00e0 effectuer sur titres de placement non lib\u00e9r\u00e9s": {}
+ },
+ "473-Interm\u00e9diaires Op\u00e9rations faites pour compte de tiers": {
+ "4731-Mandants": {},
+ "4732-Mandataires": {},
+ "4733-Commettants": {},
+ "4734-Commissionnaires": {},
+ "4739-\u00c9tat, Collectivit\u00e9s publiques, fonds global d\u2019allocation": {}
+ },
+ "474-Compte de r\u00e9partition p\u00e9riodique des charges et des produits": {
+ "4747-Compte de r\u00e9partition p\u00e9riodique des produits": {}
+ },
+ "475-Compte transitoire, ajustement sp\u00e9cial li\u00e9 \u00e0 la r\u00e9vision du SYSCOHADA": {
+ "4751-Compte actif": {
+ "account_type": "Temporary"
+ }
+ },
+ "476-Charges constat\u00e9es d\u2019avance": {},
+ "478-\u00c9carts de conversion actif": {
+ "4781-Diminution des cr\u00e9ances d\u2019exploitation": {},
+ "4782-Diminution des cr\u00e9ances financi\u00e8res": {},
+ "4783-Augmentation des dettes d\u2019exploitation": {},
+ "4784-Augmentation des dettes financi\u00e8res": {},
+ "4786-Diff\u00e9rences d\u2019\u00e9valuation sur instruments de tr\u00e9sorerie": {},
+ "4788-Diff\u00e9rences compens\u00e9es par couverture de change": {}
+ }
+ },
+ "48-Cr\u00e9ances et dettes hors activit\u00e9s ordinaires (ACTIF)": {
+ "485-Cr\u00e9ances sur cessions d\u2019immobilisations": {
+ "4851-En compte, immobilisations incorporelles": {},
+ "4852-En compte, immobilisations corporelles": {},
+ "4853-Effets \u00e0 recevoir, immobilisations incorporelles": {},
+ "4854-Effets \u00e0 recevoir, immobilisations corporelles": {},
+ "4855-Effets escompt\u00e9s non \u00e9chus": {},
+ "4857-Retenues de garantie": {},
+ "4858-Factures \u00e0 \u00e9tablir": {}
+ },
+ "488-Autres cr\u00e9ances hors activit\u00e9s ordinaires (HAO)": {}
+ },
+ "49-D\u00e9pr\u00e9ciations et provisions pour risques \u00e0 court terme (tiers) (ACTIF)": {
+ "491-D\u00e9pr\u00e9ciations des comptes clients": {
+ "4911-Cr\u00e9ances litigieuses": {},
+ "4912-Cr\u00e9ances douteuses": {}
+ },
+ "495-D\u00e9pr\u00e9ciations des comptes organismes internationaux": {},
+ "496-D\u00e9pr\u00e9ciations des comptes apporteurs, associ\u00e9s et groupe": {
+ "4962-Associ\u00e9s, comptes courants": {},
+ "4963-Associ\u00e9s, op\u00e9rations faites en commun": {},
+ "4966-Groupe, comptes courants": {}
+ },
+ "497-D\u00e9pr\u00e9ciations des comptes d\u00e9biteurs divers": {},
+ "498-D\u00e9pr\u00e9ciations des comptes de cr\u00e9ances HAO": {
+ "4985-Cr\u00e9ances sur cessions d\u2019immobilisations": {},
+ "4986-Cr\u00e9ances sur cessions de titres de placement": {},
+ "4988-Autres cr\u00e9ances HAO": {}
+ },
+ "499-Provisions pour risques \u00e0 court terme": {
+ "4991-Sur op\u00e9rations d\u2019exploitation": {},
+ "4997-Sur op\u00e9rations financi\u00e8res": {},
+ "4998-Sur op\u00e9rations HAO": {}
+ }
+ },
+ "root_type": "Asset"
+ },
+ "4-Comptes de Tiers (PASSIF)": {
+ "40-Fournisseurs et comptes rattach\u00e9s (PASSIF)": {
+ "401-Fournisseurs, dettes en compte": {
+ "4011-Fournisseurs": {
+ "account_type": "Payable"
+ },
+ "4012-Fournisseurs groupe": {
+ "account_type": "Payable"
+ },
+ "4013-Fournisseurs sous-traitants": {
+ "account_type": "Payable"
+ },
+ "4016-Fournisseurs, r\u00e9serve de propri\u00e9t\u00e9": {
+ "account_type": "Payable"
+ },
+ "4017-Fournisseur, retenues de garantie": {
+ "account_type": "Payable"
+ },
+ "account_type": "Payable"
+ },
+ "402-Fournisseurs, effets \u00e0 payer": {
+ "4021-Fournisseurs Effets \u00e0 payer": {
+ "account_type": "Payable"
+ },
+ "4022-Fournisseurs Groupe, effets \u00e0 payer": {
+ "account_type": "Payable"
+ },
+ "4023-Fournisseurs Sous-traitants, effets \u00e0 payer": {
+ "account_type": "Payable"
+ },
+ "account_type": "Payable"
+ },
+ "404-Fournisseurs, acquisitions courantes d\u2019immobilisations": {
+ "4041-Fournisseurs Dettes en comptes, immobilisations incorporelles": {
+ "account_type": "Payable"
+ },
+ "4042-Fournisseurs Dettes en comptes, immobilisations corporelles": {
+ "account_type": "Payable"
+ },
+ "4046-Fournisseurs Effets \u00e0 payer, immobilisations incorporelles": {
+ "account_type": "Payable"
+ },
+ "4047-Fournisseurs Effets \u00e0 payer, immobilisations corporelles": {
+ "account_type": "Payable"
+ },
+ "account_type": "Payable"
+ },
+ "408-Fournisseurs, factures non parvenues": {
+ "4081-Fournisseurs": {
+ "account_type": "Stock Received But Not Billed"
+ },
+ "4082-Fournisseurs groupe": {
+ "account_type": "Stock Received But Not Billed"
+ },
+ "4083-Fournisseurs sous-traitants": {
+ "account_type": "Stock Received But Not Billed"
+ },
+ "4086-Fournisseurs, int\u00e9r\u00eats courus": {
+ "account_type": "Stock Received But Not Billed"
+ },
+ "account_type": "Stock Received But Not Billed"
+ },
+ "account_type": "Payable"
+ },
+ "41-Clients et comptes rattach\u00e9s (PASSIF)": {
+ "419-Clients cr\u00e9diteurs": {
+ "4191-Clients, avances et acomptes re\u00e7us": {},
+ "4192-Clients groupe, avances et acomptes re\u00e7us": {},
+ "4194-Clients, dettes pour emballages et mat\u00e9riels consign\u00e9s": {},
+ "4198-Clients, rabais, remises, ristournes et autres avoirs \u00e0 accorder": {}
+ }
+ },
+ "42-Personnel (PASSIF)": {
+ "422-Personnel, r\u00e9mun\u00e9rations dues": {},
+ "423-Personnel, oppositions, saisies-arr\u00eats": {
+ "4231-Personnel, oppositions": {},
+ "4232-Personnel, saisies-arr\u00eats": {},
+ "4233-Personnel, avis \u00e0 tiers d\u00e9tenteur": {}
+ },
+ "424-Personnel, \u0153uvres sociales internes": {
+ "4241-Assistance m\u00e9dicale": {},
+ "4242-Allocations familiales": {},
+ "4245-Organismes sociaux rattach\u00e9s \u00e0 l\u2019entit\u00e9": {},
+ "4248-Autres \u0153uvres sociales internes": {}
+ },
+ "425-Repr\u00e9sentants du personnel": {
+ "4251-D\u00e9l\u00e9gu\u00e9s du personnel": {},
+ "4252-Syndicats et Comit\u00e9s d\u2019entreprises, d\u2019\u00c9tablissement": {},
+ "4258-Autres repr\u00e9sentants du personnel": {}
+ },
+ "426-Personnel, participation aux b\u00e9n\u00e9fices et au capital": {
+ "4261-Participation aux b\u00e9n\u00e9fices": {},
+ "4264-Participation au capital": {}
+ },
+ "427-Personnel d\u00e9p\u00f4ts": {},
+ "428-Personnel, charges \u00e0 payer et produits \u00e0 recevoir": {
+ "4281-Dettes provisionn\u00e9es pour cong\u00e9s \u00e0 payer": {},
+ "4286-Autres charges \u00e0 payer": {},
+ "4287-Produits \u00e0 recevoir": {}
+ }
+ },
+ "43-Organismes sociaux (PASSIF)": {
+ "438-Organismes sociaux, charges \u00e0 payer et produits \u00e0 recevoir": {
+ "4381-Charges sociales sur gratifications \u00e0 payer": {},
+ "4382-Charges sociales sur cong\u00e9s \u00e0 payer": {},
+ "4386-Autres charges \u00e0 payer": {}
+ }
+ },
+ "44-\u00c9tat et collectivit\u00e9s publiques (PASSIF)": {
+ "441-\u00c9tat, imp\u00f4t sur les b\u00e9n\u00e9fices": {},
+ "442-\u00c9tat, autres imp\u00f4ts et taxes": {
+ "4421-Imp\u00f4ts et taxes d\u2019\u00c9tat": {},
+ "4422-Imp\u00f4ts et taxes pour les collectivit\u00e9s publiques": {},
+ "4423-Imp\u00f4ts et taxes recouvrables sur des obligataires": {},
+ "4424-Imp\u00f4ts et taxes recouvrables sur des associ\u00e9s": {},
+ "4426-Droits de douane": {},
+ "4428-Autres imp\u00f4ts et taxes": {}
+ },
+ "444-\u00c9tat, TVA due ou cr\u00e9dit de TVA": {
+ "4441-\u00c9tat, TVA due": {},
+ "4449-\u00c9tat, cr\u00e9dit de TVA \u00e0 reporter": {}
+ },
+ "446-\u00c9tat, autres taxes sur le chiffre d\u2019affaires": {},
+ "447-\u00c9tat, imp\u00f4ts retenus \u00e0 la source": {
+ "4471-Imp\u00f4t G\u00e9n\u00e9ral sur le revenu": {},
+ "4472-Imp\u00f4ts sur salaires": {},
+ "4473-Contribution nationale": {},
+ "4474-Contribution nationale de solidarit\u00e9": {},
+ "4478-Autres imp\u00f4ts et contributions": {}
+ }
+ },
+ "46-Apporteurs, associ\u00e9s et groupe (PASSIF)": {
+ "461-Apporteurs, op\u00e9rations sur le capital (PASSIF)": {
+ "4611-Apporteurs, apports en nature": {},
+ "4612-Apporteurs, apports en num\u00e9raire": {},
+ "4615-Apporteurs, versements re\u00e7us sur augmentation de capital": {},
+ "4616-Apporteurs, versements anticip\u00e9s": {},
+ "4617-Apporteurs d\u00e9faillants": {},
+ "4619-Apporteurs, capital \u00e0 rembourser": {}
+ },
+ "462-Associ\u00e9s, comptes courants": {
+ "4621-Principal": {},
+ "4626-Int\u00e9r\u00eats courus": {}
+ },
+ "463-Associ\u00e9s, op\u00e9rations faites en commun et GIE": {
+ "4631-Op\u00e9rations courantes": {},
+ "4636-Int\u00e9r\u00eats courus": {}
+ },
+ "465-Associ\u00e9s, dividendes \u00e0 payer": {},
+ "466-Groupe, comptes courants": {}
+ },
+ "47-D\u00e9biteurs et cr\u00e9diteurs divers (PASSIF)": {
+ "471-D\u00e9biteurs et cr\u00e9diteurs divers": {
+ "4711-D\u00e9biteurs divers": {},
+ "4712-Cr\u00e9diteurs divers": {},
+ "4713-Obligataires": {},
+ "4715-R\u00e9mun\u00e9rations d\u2019administrateurs": {},
+ "4716-Compte d\u2019affacturage": {},
+ "4717-D\u00e9biteurs divers retenues de garantie": {},
+ "4718-Apport, compte de fusion et op\u00e9rations assimil\u00e9es": {},
+ "4719-Bons de souscription d\u2019actions et d\u2019obligations": {}
+ },
+ "474-Compte de r\u00e9partition p\u00e9riodique des charges et des produits (PASSIF)": {
+ "4746-Compte de r\u00e9partition p\u00e9riodique des charges": {}
+ },
+ "475-Compte transitoire, ajustement sp\u00e9cial li\u00e9 \u00e0 la r\u00e9vision du SYSCOHADA (PASSIF)": {
+ "4752-Compte passif": {}
+ },
+ "477-Produits constat\u00e9s d\u2019avance": {},
+ "479-\u00c9carts de conversion passif": {
+ "4791-Augmentation des cr\u00e9ances d\u2019exploitation": {},
+ "4792-Augmentation des cr\u00e9ances financi\u00e8res": {},
+ "4793-Diminution des dettes d\u2019exploitation": {},
+ "4794-Diminution des dettes financi\u00e8res": {},
+ "4797-Diff\u00e9rences d\u2019\u00e9valuation sur instruments de tr\u00e9sorerie": {},
+ "4798-Diff\u00e9rences compens\u00e9es par couverture de change": {}
+ }
+ },
+ "48-Cr\u00e9ances et dettes hors activit\u00e9s ordinaires (HAO) (PASSIF)": {
+ "481-Fournisseurs d\u2019investissements": {
+ "4811-Immobilisations incorporelles": {},
+ "4812-Immobilisations corporelles": {},
+ "4813-Versements restant \u00e0 effectuer sur titres de participation et titres immobilis\u00e9s non lib\u00e9r\u00e9s": {},
+ "4816-R\u00e9serve de propri\u00e9t\u00e9": {},
+ "4817-Retenues de garantie": {},
+ "4818-Factures non parvenues": {}
+ },
+ "482-Fournisseurs d\u2019investissements, effets \u00e0 payer": {
+ "4821-Immobilisations incorporelles": {},
+ "4822-Immobilisations corporelles": {}
+ },
+ "484-Autres dettes hors activit\u00e9s ordinaires (HAO)": {
+ "4887-Produits": {}
+ }
+ },
+ "49-D\u00e9pr\u00e9ciations et provisions pour risques \u00e0 court terme (tiers) (PASSIF)": {
+ "490-D\u00e9pr\u00e9ciations des comptes fournisseurs": {},
+ "492-D\u00e9pr\u00e9ciations des comptes personnel": {},
+ "493-D\u00e9pr\u00e9ciations des comptes organismes sociaux": {},
+ "494-D\u00e9pr\u00e9ciations des comptes \u00c9tat et collectivit\u00e9s publiques": {},
+ "495-D\u00e9pr\u00e9ciations des comptes organismes internationaux": {}
+ },
+ "root_type": "Liability"
+ },
+ "5-Comptes de tr\u00e9sorerie": {
+ "50-Titres de placement": {
+ "501-Titres du tr\u00e9sor et bons de caisse \u00e0 court terme": {
+ "5011-Titres du Tr\u00e9sor \u00e0 court terme": {},
+ "5012-Titres d\u2019organismes financiers": {},
+ "5013-Bons de caisse \u00e0 court terme": {},
+ "5016-Frais d\u2019acquisition des titres de tr\u00e9sor et bons de caisse": {}
+ },
+ "502-Actions": {
+ "5021-Actions ou parts propres": {},
+ "5022-Actions cot\u00e9es": {},
+ "5023-Actions non cot\u00e9es": {},
+ "5024-Actions d\u00e9membr\u00e9es (certificats d\u2019investissement, droits de vote)": {},
+ "5025-Autres actions": {},
+ "5026-Frais d\u2019acquisition des actions": {}
+ },
+ "503-Obligations": {
+ "5031-Obligations \u00e9mises par la soci\u00e9t\u00e9 et rachet\u00e9es par elle": {},
+ "5032-Obligations cot\u00e9es": {},
+ "5033-Obligations non cot\u00e9es": {},
+ "5035-Autres obligations": {},
+ "5036-Frais d\u2019acquisition des obligations": {}
+ },
+ "504-Bons de souscription": {
+ "5042-Bons de souscription d\u2019actions": {},
+ "5043-Bons de souscription d\u2019obligations": {}
+ },
+ "505-Titres n\u00e9gociables hors r\u00e9gion": {},
+ "506-Int\u00e9r\u00eats courus": {
+ "5061-Titres du Tr\u00e9sor et bons de caisse \u00e0 court terme": {},
+ "5062-Actions": {},
+ "5063-Obligations": {}
+ },
+ "508-Autres titres de placement et cr\u00e9ances assimil\u00e9es": {}
+ },
+ "51-Valeurs \u00e0 encaisser": {
+ "511-Effets \u00e0 encaisser": {},
+ "512-Effets \u00e0 l\u2019encaissement": {},
+ "513-Ch\u00e8ques \u00e0 encaisser": {},
+ "514-Ch\u00e8ques \u00e0 l\u2019encaissement": {},
+ "515-Cartes de cr\u00e9dit \u00e0 encaisser": {},
+ "518-Autres valeurs \u00e0 l\u2019encaissement": {
+ "5181-Warrants": {},
+ "5182-Billets de fonds": {},
+ "5185-Ch\u00e8ques de voyage": {},
+ "5186-Coupons \u00e9chus": {},
+ "5187-Int\u00e9r\u00eats \u00e9chus des obligations": {}
+ }
+ },
+ "52-Banques": {
+ "521-Banques locales": {
+ "5211-Banques en monnaie nationale": {
+ "account_type": "Bank"
+ },
+ "5215-Banques en devises": {
+ "account_type": "Bank"
+ },
+ "account_type": "Bank"
+ },
+ "522-Banques autres \u00c9tats r\u00e9gion": {},
+ "523-Banques autres \u00c9tats zone mon\u00e9taire": {},
+ "524-Banques hors zone mon\u00e9taire": {},
+ "525-Banques d\u00e9p\u00f4t \u00e0 terme": {},
+ "526-Banques, int\u00e9r\u00eats courus": {
+ "5261-Banque, int\u00e9r\u00eats courus, charges \u00e0 payer": {},
+ "5267-Banque, int\u00e9r\u00eats courus, produits \u00e0 recevoir": {}
+ }
+ },
+ "53-\u00c9tablissements financiers et assimil\u00e9s": {
+ "531-Ch\u00e8ques postaux": {},
+ "532-Tr\u00e9sor": {},
+ "533-Soci\u00e9t\u00e9s de gestion et d\u2019interm\u00e9diation (SGI)": {},
+ "536-\u00c9tablissements financiers, int\u00e9r\u00eats courus": {},
+ "538-Autres organismes financiers": {}
+ },
+ "54-Instruments de tr\u00e9sorerie": {
+ "541-Options de taux d\u2019int\u00e9r\u00eat": {},
+ "542-Options de taux de change": {},
+ "543-Options de taux boursiers": {},
+ "544-Instruments de march\u00e9s \u00e0 terme": {},
+ "545-Avoirs d\u2019or et autres m\u00e9taux pr\u00e9cieux": {}
+ },
+ "55-Instruments de monnaie \u00e9lectronique": {
+ "551-Monnaie \u00e9lectronique carte carburant": {},
+ "552-Monnaie \u00e9lectronique t\u00e9l\u00e9phone portable": {},
+ "553-Monnaie \u00e9lectronique carte p\u00e9age": {},
+ "554-Porte-monnaie \u00e9lectronique": {},
+ "558-Autres instruments de monnaies \u00e9lectroniques": {}
+ },
+ "56-Banques, cr\u00e9dits de tr\u00e9sorerie et d\u2019escompte": {
+ "561-Cr\u00e9dits de tr\u00e9sorerie": {},
+ "564-Escompte de cr\u00e9dits de campagne": {},
+ "565-Escompte de cr\u00e9dits ordinaires": {},
+ "566-Banques, cr\u00e9dits de tr\u00e9sorerie, int\u00e9r\u00eats courus": {}
+ },
+ "57-Caisse": {
+ "571-Caisse si\u00e8ge social": {
+ "5711-Caisse en monnaie nationale": {},
+ "5712-Caisse en devises": {}
+ },
+ "572-Caisse succursale A": {
+ "5721-En monnaie nationale": {},
+ "5722-En devises": {}
+ },
+ "573-Caisse succursale B": {
+ "5731-En monnaie nationale": {},
+ "5732-En devises": {}
+ }
+ },
+ "58-R\u00e9gies d\u2019avances, accr\u00e9ditifs et virements internes": {
+ "581-R\u00e9gies d\u2019avance": {},
+ "582-Accr\u00e9ditifs": {},
+ "585-Virements de fonds": {},
+ "588-Autres virements internes": {}
+ },
+ "59-D\u00e9pr\u00e9ciations et provisions pour risque \u00e0 court terme": {
+ "590-D\u00e9pr\u00e9ciations des titres de placement": {},
+ "591-D\u00e9pr\u00e9ciations des titres et valeurs \u00e0 encaisser": {},
+ "592-D\u00e9pr\u00e9ciations des comptes banques": {},
+ "593-D\u00e9pr\u00e9ciations des comptes \u00e9tablissements financiers et assimil\u00e9s": {},
+ "594-D\u00e9pr\u00e9ciations des comptes d\u2019instruments de tr\u00e9sorerie": {},
+ "599-Provisions pour risque \u00e0 court terme \u00e0 caract\u00e8re financier": {}
+ },
+ "root_type": "Asset"
+ },
+ "6-Comptes de charges des activit\u00e9s ordinaires": {
+ "60-Achats et variations de stocks": {
+ "601-Achats de marchandises": {
+ "6011-Dans la R\u00e9gion": {},
+ "6012-Hors R\u00e9gion": {},
+ "6013-Aux entit\u00e9s du groupe dans la R\u00e9gion": {},
+ "6014-Aux entit\u00e9s du groupe hors R\u00e9gion": {},
+ "6015-Frais sur achats": {},
+ "6019-Rabais, remises et ristournes obtenus (non ventil\u00e9s)": {}
+ },
+ "602-Achats de mati\u00e8res premi\u00e8res et fournitures li\u00e9es": {
+ "6021-Dans la R\u00e9gion": {},
+ "6022-Hors R\u00e9gion": {},
+ "6023-Aux entit\u00e9s du groupe dans la R\u00e9gion": {},
+ "6024-Aux entit\u00e9s du groupe hors R\u00e9gion": {},
+ "6025-Frais sur achats": {},
+ "6029-Rabais, remises et ristournes obtenus (non ventil\u00e9s)": {}
+ },
+ "603-Variations des stocks de biens achet\u00e9s": {
+ "6031-Variations des stocks de marchandises": {},
+ "6032-Variations des stocks de mati\u00e8res premi\u00e8res et fournitures li\u00e9es": {},
+ "6033-Variations des stocks d\u2019autres approvisionnements": {}
+ },
+ "604-Achats stock\u00e9s de mati\u00e8res et fournitures consommables": {
+ "6041-Mati\u00e8res consommables": {},
+ "6042-Mati\u00e8res combustibles": {},
+ "6043-Produits d\u2019entretien": {},
+ "6044-Fournitures d\u2019atelier et d\u2019usine": {},
+ "6045-Frais sur achat": {},
+ "6046-Fournitures de magasin": {},
+ "6047-Fournitures de bureau": {},
+ "6049-Rabais, remises et ristournes obtenus (non ventil\u00e9s)": {}
+ },
+ "605-Autres achats": {
+ "6051-Fournitures non stockables Eau": {},
+ "6052-Fournitures non stockables \u00c9lectricit\u00e9": {},
+ "6053-Fournitures non stockables Autres \u00e9nergies": {},
+ "6054-Fournitures d\u2019entretien non stockables": {},
+ "6055-Fournitures de bureau non stockables": {},
+ "6056-Achats de petit mat\u00e9riel et outillage": {},
+ "6057-Achats d\u2019\u00e9tudes et prestations de services": {},
+ "6058-Achats de travaux, mat\u00e9riels et \u00e9quipements": {},
+ "6059-Rabais, remises et ristournes obtenus (non ventil\u00e9s)": {}
+ },
+ "608-Achats d\u2019emballages": {
+ "6081-Emballages perdus": {},
+ "6082-Emballages r\u00e9cup\u00e9rables non identifiables": {},
+ "6083-Emballages \u00e0 usage mixte": {},
+ "6085-Frais sur achats": {},
+ "6089-Rabais, remises et ristournes obtenus (non ventil\u00e9s)": {}
+ }
+ },
+ "61-Transports": {
+ "612-Transports sur ventes": {},
+ "613-Transports pour le compte de tiers": {},
+ "614-Transports du personnel": {},
+ "616-Transports de plis": {},
+ "618-Autres frais de transport": {
+ "6181-Voyages et d\u00e9placements": {},
+ "6182-Transports entre \u00e9tablissements ou chantiers": {},
+ "6183-Transports administratifs": {}
+ }
+ },
+ "62-Services ext\u00e9rieurs": {
+ "621-Sous-traitance g\u00e9n\u00e9rale": {},
+ "622-Locations, charges locatives": {
+ "6221-Locations de terrains": {},
+ "6222-Locations de b\u00e2timents": {},
+ "6223-Locations de mat\u00e9riels et outillages": {},
+ "6224-Malis sur emballages": {},
+ "6225-Locations d\u2019emballages": {},
+ "6226-Fermages et loyers du foncier": {},
+ "6228-Locations et charges locatives diverses": {}
+ },
+ "623-Redevances de location acquisition": {
+ "6232-Cr\u00e9dit-bail immobilier": {},
+ "6233-Cr\u00e9dit-bail mobilier": {},
+ "6234-Location-vente": {},
+ "6238-Autres contrats de location acquisition": {}
+ },
+ "624-Entretien, r\u00e9parations, remise en \u00e9tat et maintenance": {
+ "6241-Entretien et r\u00e9parations des biens immobiliers": {},
+ "6242-Entretien et r\u00e9parations des biens mobiliers": {},
+ "6243-Maintenance": {},
+ "6244-Charges de d\u00e9mant\u00e8lement et remise en \u00e9tat": {},
+ "6248-Autres entretiens et r\u00e9parations": {}
+ },
+ "625-Primes d\u2019assurance": {
+ "6251-Assurances multirisques": {},
+ "6252-Assurances mat\u00e9riel de transport": {},
+ "6253-Assurances risques d\u2019exploitation": {},
+ "6254-Assurances responsabilit\u00e9 du producteur": {},
+ "6255-Assurances insolvabilit\u00e9 clients": {},
+ "6257-Assurances transport sur ventes": {},
+ "6258-Autres primes d\u2019assurances": {}
+ },
+ "626-\u00c9tudes, recherches et documentation": {
+ "6261-\u00c9tudes et recherches": {},
+ "6265-Documentation g\u00e9n\u00e9rale": {},
+ "6266-Documentation technique": {}
+ },
+ "627-Publicit\u00e9, publications, relations publiques": {
+ "6271-Annonces, insertions": {},
+ "6272-Catalogues, imprim\u00e9s publicitaires": {},
+ "6273-\u00c9chantillons": {},
+ "6274-Foires et expositions": {},
+ "6275-Publications": {},
+ "6276-Cadeaux \u00e0 la client\u00e8le": {},
+ "6277-Frais de colloques, s\u00e9minaires, conf\u00e9rences": {},
+ "6278-Autres charges de publicit\u00e9 et relations publiques": {}
+ },
+ "628-Frais de t\u00e9l\u00e9communications": {
+ "6281-Frais de t\u00e9l\u00e9phone": {},
+ "6282-Frais de t\u00e9lex": {},
+ "6283-Frais de t\u00e9l\u00e9copie": {},
+ "6288-Autres frais de t\u00e9l\u00e9communications": {}
+ }
+ },
+ "63-Autres services ext\u00e9rieurs": {
+ "631-Frais bancaires": {
+ "6311-Frais sur titres (vente, garde)": {},
+ "6312-Frais sur effets": {},
+ "6313-Location de coffres": {},
+ "6314-Commissions d\u2019affacturage": {},
+ "6315-Commissions sur cartes de cr\u00e9dit": {},
+ "6316-Frais d\u2019\u00e9mission d\u2019emprunts": {},
+ "6317-Frais sur instruments monnaie \u00e9lectronique": {},
+ "6318-Autres frais bancaires": {}
+ },
+ "632-R\u00e9mun\u00e9rations d\u2019interm\u00e9diaires et de conseils": {
+ "6322-Commissions et courtages sur ventes": {},
+ "6324-Honoraires des professions r\u00e9glement\u00e9es": {},
+ "6325-Frais d\u2019actes et de contentieux": {},
+ "6326-R\u00e9mun\u00e9rations d\u2019affacturage": {},
+ "6327-R\u00e9mun\u00e9rations des autres prestataires de services": {},
+ "6328-Divers frais": {}
+ },
+ "633-Frais de formation du personnel": {},
+ "634-Redevances pour brevets, licences, logiciels, concessions et droits et valeurs similaires": {
+ "6342-Redevances pour brevets, licences": {},
+ "6343-Redevances pour logiciels": {},
+ "6344-Redevances pour marques": {},
+ "6345-Redevances pour sites internet": {},
+ "6346-Redevances pour concessions, droits et valeurs similaires": {}
+ },
+ "635-Cotisations": {
+ "6351-Cotisations": {},
+ "6358-Concours divers": {}
+ },
+ "637-R\u00e9mun\u00e9rations de personnel ext\u00e9rieur \u00e0 l\u2019entit\u00e9": {
+ "6371-Personnel int\u00e9rimaire": {},
+ "6372-Personnel d\u00e9tach\u00e9 ou pr\u00eat\u00e9 \u00e0 l\u2019entit\u00e9": {}
+ },
+ "638-Autres charges externes": {
+ "6381-Frais de recrutement du personnel": {},
+ "6382-Frais de d\u00e9m\u00e9nagement": {},
+ "6383-R\u00e9ceptions": {},
+ "6384-Missions": {},
+ "6385-Charges de copropri\u00e9t\u00e9": {}
+ }
+ },
+ "64-Imp\u00f4ts et taxes": {
+ "641-Imp\u00f4ts et taxes directs": {
+ "6411-Imp\u00f4ts fonciers et taxes annexes": {},
+ "6412-Patentes, licences et taxes annexes": {},
+ "6413-Taxes sur appointements et salaires": {},
+ "6414-Taxes d\u2019apprentissage": {},
+ "6415-Formation professionnelle continue": {},
+ "6418-Autres imp\u00f4ts et taxes directs": {}
+ },
+ "645-Imp\u00f4ts et taxes indirects": {},
+ "646-Droits d\u2019enregistrement": {
+ "6461-Droits de mutation": {},
+ "6462-Droits de timbre": {},
+ "6463-Taxes sur les v\u00e9hicules de soci\u00e9t\u00e9": {},
+ "6464-Vignettes": {},
+ "6468-Autres droits": {}
+ },
+ "647-P\u00e9nalit\u00e9s, amendes fiscales": {
+ "6471-P\u00e9nalit\u00e9s d\u2019assiette, imp\u00f4ts directs": {},
+ "6472-P\u00e9nalit\u00e9s d\u2019assiette, imp\u00f4ts indirects": {},
+ "6473-P\u00e9nalit\u00e9s de recouvrement, imp\u00f4ts directs": {},
+ "6474-P\u00e9nalit\u00e9s de recouvrement, imp\u00f4ts indirects": {},
+ "6478-Autres p\u00e9nalit\u00e9s et amendes fiscales": {}
+ },
+ "648-Autres imp\u00f4ts et taxes": {}
+ },
+ "65-Autres charges": {
+ "651-Pertes sur cr\u00e9ances clients et autres d\u00e9biteurs": {
+ "6511-Clients": {},
+ "6515-Autres d\u00e9biteurs": {}
+ },
+ "652-Quote-part de r\u00e9sultat sur op\u00e9rations faites en commun": {
+ "6521-Quote-part transf\u00e9r\u00e9e de b\u00e9n\u00e9fices (comptabilit\u00e9 du g\u00e9rant)": {},
+ "6525-Pertes imput\u00e9es par transfert (comptabilit\u00e9 des associ\u00e9s non g\u00e9rants)": {}
+ },
+ "654-Valeurs comptables des cessions courantes d\u2019immobilisations": {
+ "6541-Immobilisations incorporelles": {},
+ "6542-Immobilisations corporelles": {}
+ },
+ "656-Perte de change sur cr\u00e9ances et dettes commerciale": {},
+ "657-P\u00e9nalit\u00e9s et amendes p\u00e9nales": {},
+ "658-Charges diverses": {
+ "6581-Indemnit\u00e9s de fonction et autres r\u00e9mun\u00e9rations d\u2019administrateurs": {},
+ "6582-Dons": {},
+ "6583-M\u00e9c\u00e9nat": {},
+ "6588-Autres charges diverses": {}
+ },
+ "659-Charges pour d\u00e9pr\u00e9ciations et provisions pour risques \u00e0 court terme d\u2019exploitation": {
+ "6591-Sur risques \u00e0 court terme": {},
+ "6593-Sur stocks": {},
+ "6594-Sur cr\u00e9ances": {},
+ "6598-Autres charges pour d\u00e9pr\u00e9ciations et provisions pour risques \u00e0 court terme": {}
+ }
+ },
+ "66-Charges de personnel": {
+ "661-R\u00e9mun\u00e9rations directes vers\u00e9es au personnel national": {
+ "6611-Appointements salaires et commissions": {},
+ "6612-Primes et gratifications": {},
+ "6613-Cong\u00e9s pay\u00e9s": {},
+ "6614-Indemnit\u00e9s de pr\u00e9avis, de licenciement et de recherche d\u2019embauche": {},
+ "6615-Indemnit\u00e9s de maladie vers\u00e9es aux travailleurs": {},
+ "6616-Suppl\u00e9ment familial": {},
+ "6617-Avantages en nature": {},
+ "6618-Autres r\u00e9mun\u00e9rations directes": {}
+ },
+ "662-R\u00e9mun\u00e9rations directes vers\u00e9es au personnel non national": {
+ "6621-Appointements salaires et commissions": {},
+ "6622-Primes et gratifications": {},
+ "6623-Cong\u00e9s pay\u00e9s": {},
+ "6624-Indemnit\u00e9s de pr\u00e9avis, de licenciement et de recherche d\u2019embauche": {},
+ "6625-Indemnit\u00e9s de maladie vers\u00e9es aux travailleurs": {},
+ "6626-Suppl\u00e9ment familial": {},
+ "6627-Avantages en nature": {},
+ "6628-Autres r\u00e9mun\u00e9rations directes": {}
+ },
+ "663-Indemnit\u00e9s forfaitaires vers\u00e9es au personnel": {
+ "6631-Indemnit\u00e9s de logement": {},
+ "6632-Indemnit\u00e9s de repr\u00e9sentation": {},
+ "6633-Indemnit\u00e9s d\u2019expatriation": {},
+ "6634-Indemnit\u00e9s de transport": {},
+ "6638-Autres indemnit\u00e9s et avantages divers": {}
+ },
+ "664-Charges sociales": {
+ "6641-Charges sociales sur r\u00e9mun\u00e9ration du personnel national": {},
+ "6642-Charges sociales sur r\u00e9mun\u00e9ration du personnel non national": {}
+ },
+ "666-R\u00e9mun\u00e9rations et charges sociales de l\u2019exploitant individuel": {
+ "6661-R\u00e9mun\u00e9ration du travail de l\u2019exploitant": {},
+ "6662-Charges sociales": {}
+ },
+ "667-R\u00e9mun\u00e9ration transf\u00e9r\u00e9e de personnel ext\u00e9rieur": {
+ "6671-Personnel int\u00e9rimaire": {},
+ "6672-Personnel d\u00e9tach\u00e9 ou pr\u00eat\u00e9 \u00e0 l\u2019entit\u00e9": {}
+ },
+ "668-Autres charges sociales": {
+ "6681-Versements aux syndicats et comit\u00e9s d\u2019entreprise, d\u2019\u00e9tablissement": {},
+ "6682-Versements aux comit\u00e9s d\u2019hygi\u00e8ne et de s\u00e9curit\u00e9": {},
+ "6683-Versements et contributions aux autres \u0153uvres sociales": {},
+ "6684-M\u00e9decine du travail et pharmacie": {},
+ "6685-Assurances et organismes de sant\u00e9": {},
+ "6686-Assurances retraite et fonds de pension": {},
+ "6687-Majorations et p\u00e9nalit\u00e9s sociales": {},
+ "6688-Charges sociales diverses": {}
+ }
+ },
+ "67-Frais financiers et charges assimil\u00e9es": {
+ "671-Int\u00e9r\u00eats des emprunts": {
+ "6711-Emprunts obligataires": {},
+ "6712-Emprunts aupr\u00e8s des \u00e9tablissements de cr\u00e9dit": {},
+ "6713-Dettes li\u00e9es \u00e0 des participations": {},
+ "6714-Primes de remboursement des obligations": {}
+ },
+ "672-Int\u00e9r\u00eats dans loyers de location acquisition": {
+ "6722-Int\u00e9r\u00eats dans loyers de location acquisition / cr\u00e9dit-bail immobilier": {},
+ "6723-Int\u00e9r\u00eats dans loyers de location acquisition / cr\u00e9dit-bail mobilier": {},
+ "6724-Int\u00e9r\u00eats dans loyers de location acquisition / location-vente": {},
+ "6728-Int\u00e9r\u00eats dans loyers des autres locations acquisition": {}
+ },
+ "673-Escomptes accord\u00e9s": {},
+ "674-Autres int\u00e9r\u00eats": {
+ "6741-Avances re\u00e7ues et d\u00e9p\u00f4ts cr\u00e9diteurs": {},
+ "6742-Comptes courants bloqu\u00e9s": {},
+ "6743-Int\u00e9r\u00eats sur obligations cautionn\u00e9es": {},
+ "6744-Int\u00e9r\u00eats sur dettes commerciales": {},
+ "6745-Int\u00e9r\u00eats bancaires et sur op\u00e9rations de financement (escompte...)": {},
+ "6748-Int\u00e9r\u00eats sur dettes diverses": {}
+ },
+ "675-Escomptes des effets de commerce": {},
+ "676-Pertes de change financi\u00e8res": {},
+ "677-Pertes sur titres de placement": {
+ "6771-Pertes sur cessions de titres de placement": {},
+ "6772-Mali provenant d\u2019attribution gratuite d\u2019actions au personnel salari\u00e9 et aux dirigeants": {}
+ },
+ "678-Pertes et charges sur risques financiers": {
+ "6781-Sur rentes viag\u00e8res": {},
+ "6782-Sur op\u00e9rations financi\u00e8res": {},
+ "6784-Sur instruments de tr\u00e9sorerie": {}
+ },
+ "679-Charges pour d\u00e9pr\u00e9ciations et provisions pour risques \u00e0 court terme financi\u00e8res": {
+ "6791-Sur risques financiers": {},
+ "6795-Sur titres de placement": {},
+ "6798-Autres charges pour d\u00e9pr\u00e9ciations et provisions pour risques \u00e0 court terme financi\u00e8res": {}
+ }
+ },
+ "68-Dotations aux amortissements": {
+ "681-Dotations aux amortissements d\u2019exploitation": {
+ "6812-Dotations aux amortissements des immobilisations incorporelles": {},
+ "6813-Dotations aux amortissements des immobilisations corporelles": {}
+ }
+ },
+ "69-Dotations aux provisions et aux d\u00e9pr\u00e9ciations": {
+ "691-Dotations aux provisions et aux d\u00e9pr\u00e9ciations d\u2019exploitation": {
+ "6911-Dotations aux provisions pour risques et charges": {},
+ "6913-Dotations aux d\u00e9pr\u00e9ciations des immobilisations incorporelles": {},
+ "6914-Dotations aux d\u00e9pr\u00e9ciations des immobilisations corporelles": {}
+ },
+ "697-Dotations aux provisions et aux d\u00e9pr\u00e9ciations financi\u00e8res": {
+ "6971-Dotations aux provisions pour risques et charges": {},
+ "6972-Dotations aux d\u00e9pr\u00e9ciations des immobilisations financi\u00e8res": {}
+ }
+ },
+ "root_type": "Expense"
+ },
+ "7-Comptes de produits des activit\u00e9s ordinaires": {
+ "70-Ventes": {
+ "701-Ventes de marchandises": {
+ "7011-Dans la R\u00e9gion": {},
+ "7012-Hors R\u00e9gion": {},
+ "7013-Aux entit\u00e9s du groupe dans la R\u00e9gion": {},
+ "7014-Aux entit\u00e9s du groupe hors R\u00e9gion": {},
+ "7015-Sur internet": {},
+ "7019-Rabais, remises, ristournes accord\u00e9s (non ventil\u00e9s)": {}
+ },
+ "702-Ventes de produits finis": {
+ "7021-Dans la R\u00e9gion": {},
+ "7022-Hors R\u00e9gion": {},
+ "7023-Aux entit\u00e9s du groupe dans la R\u00e9gion": {},
+ "7024-Aux entit\u00e9s du groupe hors R\u00e9gion": {},
+ "7025-Sur internet": {},
+ "7029-Rabais, remises, ristournes accord\u00e9s (non ventil\u00e9s)": {}
+ },
+ "703-Ventes de produits interm\u00e9diaires": {
+ "7031-Dans la R\u00e9gion": {},
+ "7032-Hors R\u00e9gion": {},
+ "7033-Aux entit\u00e9s du groupe dans la R\u00e9gion": {},
+ "7034-Aux entit\u00e9s du groupe hors R\u00e9gion": {},
+ "7035-Sur internet": {},
+ "7039-Rabais, remises, ristournes accord\u00e9s (non ventil\u00e9s)": {}
+ },
+ "704-Ventes de produits r\u00e9siduels": {
+ "7041-Dans la R\u00e9gion": {},
+ "7042-Hors R\u00e9gion": {},
+ "7043-Aux entit\u00e9s du groupe dans la R\u00e9gion": {},
+ "7044-Aux entit\u00e9s du groupe hors R\u00e9gion": {},
+ "7045-Sur internet": {},
+ "7049-Rabais, remises, ristournes accord\u00e9s (non ventil\u00e9s)": {}
+ },
+ "705-Travaux factur\u00e9s": {
+ "7051-Dans la R\u00e9gion": {},
+ "7052-Hors R\u00e9gion": {},
+ "7053-Aux entit\u00e9s du groupe dans la R\u00e9gion": {},
+ "7054-Aux entit\u00e9s du groupe hors R\u00e9gion": {},
+ "7055-Sur internet": {},
+ "7059-Rabais, remises, ristournes accord\u00e9s (non ventil\u00e9s)": {}
+ },
+ "706-Services vendus": {
+ "7061-Dans la R\u00e9gion": {},
+ "7062-Hors R\u00e9gion": {},
+ "7063-Aux entit\u00e9s du groupe dans la R\u00e9gion": {},
+ "7064-Aux entit\u00e9s du groupe hors R\u00e9gion": {},
+ "7065-Sur internet": {},
+ "7069-Rabais, remises, ristournes accord\u00e9s (non ventil\u00e9s)": {}
+ },
+ "707-Produits accessoires": {
+ "7071-Ports, emballages perdus et autres frais factur\u00e9s": {},
+ "7072-Commissions et courtages": {},
+ "7073-Locations": {},
+ "7074-Bonis sur reprises et cessions d\u2019emballages": {},
+ "7075-Mise \u00e0 disposition de personnel": {},
+ "7076-Redevances pour brevets, logiciels, marques et droits similaires": {},
+ "7077-Services exploit\u00e9s dans l\u2019int\u00e9r\u00eat du personnel": {},
+ "7078-Autres produits accessoires": {}
+ }
+ },
+ "71-Subventions d\u2019exploitation": {
+ "711-Sur produits \u00e0 l\u2019exportation": {},
+ "712-Sur produits \u00e0 l\u2019importation": {},
+ "713-Sur produits de p\u00e9r\u00e9quation": {},
+ "714-Indemnit\u00e9s et subventions d\u2019exploitation (entit\u00e9 agricole)": {},
+ "718-Autres subventions d\u2019exploitation": {
+ "7181-Vers\u00e9es par l\u2019\u00c9tat et les collectivit\u00e9s publiques": {},
+ "7182-Vers\u00e9es par les organismes internationaux": {},
+ "7183-Vers\u00e9es par des tiers": {}
+ }
+ },
+ "72-Production immobilis\u00e9e": {
+ "721-Immobilisations incorporelles": {},
+ "722-Immobilisations corporelles": {
+ "7221-Immobilisations corporelles (hors actifs biologiques)": {},
+ "7222-Immobilisations corporelles (actifs biologiques)": {}
+ },
+ "724-Production auto-consomm\u00e9e": {},
+ "726-Immobilisations financi\u00e8res": {}
+ },
+ "73-Variations des stocks de biens et de services produits": {
+ "734-Variations des stocks de produits en cours": {
+ "7341-Produits en cours": {},
+ "7342-Travaux en cours": {}
+ },
+ "735-Variations des en-cours de services": {
+ "7351-\u00c9tudes en cours": {},
+ "7352-Prestations de services en cours": {}
+ },
+ "736-Variations des stocks de produits finis": {},
+ "737-Variations des stocks de produits interm\u00e9diaires et r\u00e9siduels": {
+ "7371-Produits interm\u00e9diaires": {},
+ "7372-Produits r\u00e9siduels": {}
+ }
+ },
+ "75-Autres produits": {
+ "751-Profits sur cr\u00e9ances clients et autres d\u00e9biteurs": {},
+ "752-Quote-part de r\u00e9sultat sur op\u00e9rations faites en commun": {
+ "7521-Quote-part transf\u00e9r\u00e9e de pertes (comptabilit\u00e9 du g\u00e9rant)": {},
+ "7525-B\u00e9n\u00e9fices attribu\u00e9s par transfert (comptabilit\u00e9 des associ\u00e9s non g\u00e9rants)": {}
+ },
+ "754-Produits des cessions courantes d\u2019immobilisations": {
+ "7541-Immobilisations incorporelles": {},
+ "7542-Immobilisations corporelles": {}
+ },
+ "756-Gains de change sur cr\u00e9ances et dettes commerciales": {},
+ "758-Produits divers": {
+ "7581-Indemnit\u00e9s de fonction et autres r\u00e9mun\u00e9rations d\u2019administrateurs": {},
+ "7582-Indemnit\u00e9s d\u2019assurances re\u00e7ues": {},
+ "7588-Autres produits divers": {}
+ },
+ "759-Reprises de charges pour d\u00e9pr\u00e9ciations et provisions pour risques \u00e0 court terme d\u2019exploitation": {
+ "7591-Sur risques \u00e0 court terme": {},
+ "7593-Sur stocks": {},
+ "7594-Sur cr\u00e9ances": {},
+ "7598-Sur autres charges pour d\u00e9pr\u00e9ciations et provisions pour risques \u00e0 court terme d\u2019exploitation": {}
+ }
+ },
+ "77-Revenus financiers et produits assimil\u00e9s": {
+ "771-Int\u00e9r\u00eats de pr\u00eats et cr\u00e9ances diverses": {
+ "7712-Int\u00e9r\u00eats de pr\u00eats": {},
+ "7713-Int\u00e9r\u00eats sur cr\u00e9ances diverses": {}
+ },
+ "772-Revenus de participations et autres titres immobilis\u00e9s": {
+ "7721-Revenus des titres de participation": {},
+ "7722-Revenus autres titres immobilis\u00e9s": {}
+ },
+ "773-Escomptes obtenus": {},
+ "774-Revenus de placement": {
+ "7745-Revenus des obligations": {},
+ "7746-Revenus des titres de placement": {}
+ },
+ "775-Int\u00e9r\u00eats dans loyers de location acquisition": {},
+ "776-Gains de change financiers": {},
+ "777-Gains sur cessions de titres de placement": {},
+ "778-Gains sur risques financiers": {
+ "7781-Sur rentes viag\u00e8res": {},
+ "7782-Sur op\u00e9rations financi\u00e8res": {},
+ "7784-Sur instruments de tr\u00e9sorerie": {}
+ },
+ "779-Reprises de charges pour d\u00e9pr\u00e9ciations et provisions \u00e0 court terme financi\u00e8res": {
+ "7791-Sur risques financiers": {},
+ "7795-Sur titres de placement": {},
+ "7798-Sur autres charges pour d\u00e9pr\u00e9ciations et provisions pour risques \u00e0 court terme financi\u00e8res": {}
+ }
+ },
+ "78-Transferts de charges": {
+ "781-Transferts de charges d\u2019exploitation": {},
+ "787-Transferts de charges financi\u00e8res": {}
+ },
+ "79-Reprises de provisions, de d\u00e9pr\u00e9ciations et autres": {
+ "791-Reprises de provisions et d\u00e9pr\u00e9ciations d\u2019exploitation": {
+ "7911-Pour risques et charges": {},
+ "7913-Des immobilisations incorporelles": {},
+ "7914-Des immobilisations corporelles": {}
+ },
+ "797-Reprises de provisions et d\u00e9pr\u00e9ciations financi\u00e8res": {
+ "7971-Pour risques et charges": {},
+ "7972-Des immobilisations financi\u00e8res": {}
+ },
+ "798-Reprises d\u2019amortissements": {},
+ "799-Reprises de subventions d\u2019investissement": {}
+ },
+ "root_type": "Income"
+ },
+ "8-Comptes des autres charges et des autres produits (CHARGES)": {
+ "81-Valeurs comptables des cessions d\u2019immobilisations": {
+ "811-Immobilisations incorporelles": {},
+ "812-Immobilisations corporelles": {},
+ "816-Immobilisations financi\u00e8res": {}
+ },
+ "83-Charges hors activit\u00e9s ordinaires": {
+ "831-Charges HAO constat\u00e9es": {},
+ "833-Charges li\u00e9es aux op\u00e9rations de restructuration": {},
+ "834-Pertes sur cr\u00e9ances HAO": {},
+ "835-Dons et lib\u00e9ralit\u00e9s accord\u00e9s": {},
+ "836-Abandons de cr\u00e9ances consentis": {},
+ "837-Charges li\u00e9es aux op\u00e9rations de liquidation": {},
+ "839-Charges pour d\u00e9pr\u00e9ciations et provisions pour risques \u00e0 court terme HAO": {}
+ },
+ "85-Dotations hors activit\u00e9s ordinaires": {
+ "851-Dotations aux provisions r\u00e9glement\u00e9es": {},
+ "852-Dotations aux amortissements HAO": {},
+ "853-Dotations aux d\u00e9pr\u00e9ciations HAO": {},
+ "854-Dotations aux provisions pour risques et charges HAO": {},
+ "858-Autres dotations HAO": {}
+ },
+ "87-Participation des travailleurs": {
+ "871-Participation l\u00e9gale aux b\u00e9n\u00e9fices": {},
+ "874-Participation contractuelle aux b\u00e9n\u00e9fices": {},
+ "878-Autres participations": {}
+ },
+ "89-Imp\u00f4ts sur le r\u00e9sultat": {
+ "891-Imp\u00f4ts sur les b\u00e9n\u00e9fices de l\u2019exercice": {
+ "8911-Activit\u00e9s exerc\u00e9es dans l\u2019\u00c9tat": {},
+ "8912-Activit\u00e9s exerc\u00e9es dans les autres \u00c9tats de la R\u00e9gion": {},
+ "8913-Activit\u00e9s exerc\u00e9es hors R\u00e9gion": {}
+ },
+ "892-Rappel d\u2019imp\u00f4ts sur r\u00e9sultats ant\u00e9rieurs": {},
+ "895-Imp\u00f4t minimum forfaitaire IMF": {},
+ "899-D\u00e9gr\u00e8vements et annulations d\u2019imp\u00f4ts sur r\u00e9sultats ant\u00e9rieurs": {
+ "8991-D\u00e9gr\u00e8vements": {},
+ "8994-Annulations pour pertes r\u00e9troactives": {}
+ }
+ },
+ "root_type": "Expense"
+ },
+ "8-Comptes des autres charges et des autres produits (PRODUITS)": {
+ "82-Produits des cessions d\u2019immobilisations": {
+ "821-Immobilisations incorporelles": {},
+ "822-Immobilisations corporelles": {},
+ "826-Immobilisations financi\u00e8res": {}
+ },
+ "84-Produits hors activit\u00e9s ordinaires": {
+ "841-Produits HAO constat\u00e9s": {},
+ "843-Produits li\u00e9s aux op\u00e9rations de restructuration": {},
+ "844-Indemnit\u00e9s et subventions HAO (entit\u00e9 agricole)": {},
+ "845-Dons et lib\u00e9ralit\u00e9s obtenus": {},
+ "846-Abandons de cr\u00e9ances obtenus": {},
+ "847-Produits li\u00e9s aux op\u00e9rations de liquidation": {},
+ "848-Transferts de charges HAO": {},
+ "849-Reprises de charges pour d\u00e9pr\u00e9ciations et provisions pour risques \u00e0 court terme HAO": {}
+ },
+ "86-Reprises de charges, provisions et d\u00e9pr\u00e9ciations HAO": {
+ "861-Reprises de provisions r\u00e9glement\u00e9es": {},
+ "862-Reprises d\u2019amortissements HAO": {},
+ "863-Reprises de d\u00e9pr\u00e9ciations HAO": {},
+ "864-Reprises de provisions pour risques et charges HAO": {},
+ "868-Autres reprises HAO": {}
+ },
+ "88-Subventions d\u2019\u00e9quilibre": {
+ "881-\u00c9tat": {},
+ "884-Collectivit\u00e9s publiques": {},
+ "886-Groupe": {},
+ "888-Autres": {}
+ },
+ "root_type": "Income"
+ }
+ }
+}
\ No newline at end of file
diff --git a/erpnext/accounts/doctype/account/chart_of_accounts/verified/cm_plan_comptable_avec_code.json b/erpnext/accounts/doctype/account/chart_of_accounts/verified/cm_plan_comptable_avec_code.json
new file mode 100644
index 00000000000..0ce48d28d3d
--- /dev/null
+++ b/erpnext/accounts/doctype/account/chart_of_accounts/verified/cm_plan_comptable_avec_code.json
@@ -0,0 +1,4208 @@
+{
+ "country_code": "cm",
+ "name": "Syscohada - Plan Comptable avec code",
+ "tree": {
+ "Comptes de ressources durables": {
+ "Capital": {
+ "Capital social": {
+ "Capital souscrit, non appel\u00e9": {
+ "account_number": "1011"
+ },
+ "Capital souscrit, appel\u00e9, non vers\u00e9": {
+ "account_number": "1012"
+ },
+ "Capital souscrit, appel\u00e9, vers\u00e9, non amorti": {
+ "account_number": "1013"
+ },
+ "Capital souscrit, appel\u00e9, vers\u00e9, amorti": {
+ "account_number": "1014"
+ },
+ "Capital souscrit soumis \u00e0 des conditions particuli\u00e8res": {
+ "account_number": "1018"
+ },
+ "account_number": "101"
+ },
+ "Capital par dotation": {
+ "Dotation initiale": {
+ "account_number": "1021"
+ },
+ "Dotations compl\u00e9mentaires": {
+ "account_number": "1022"
+ },
+ "Autres dotations": {
+ "account_number": "1028"
+ },
+ "account_number": "102"
+ },
+ "Capital personnel": {
+ "account_number": "103"
+ },
+ "Compte de l\u2019exploitant": {
+ "Apports temporaires": {
+ "account_number": "1041"
+ },
+ "Op\u00e9rations courantes": {
+ "account_number": "1042"
+ },
+ "R\u00e9mun\u00e9rations, imp\u00f4ts et autres charges personnelles": {
+ "account_number": "1043"
+ },
+ "Pr\u00e9l\u00e8vements d\u2019autoconsommation": {
+ "account_number": "1047"
+ },
+ "Autres pr\u00e9l\u00e8vements": {
+ "account_number": "1048"
+ },
+ "account_number": "104"
+ },
+ "Primes li\u00e9es au capital social": {
+ "Primes d\u2019\u00e9mission": {
+ "account_number": "1051"
+ },
+ "Primes d\u2019apport": {
+ "account_number": "1052"
+ },
+ "Primes de fusion": {
+ "account_number": "1053"
+ },
+ "Primes de conversion": {
+ "account_number": "1054"
+ },
+ "Autres primes": {
+ "account_number": "1058"
+ },
+ "account_number": "105"
+ },
+ "\u00c9carts de r\u00e9\u00e9valuation": {
+ "\u00c9carts de r\u00e9\u00e9valuation l\u00e9gale": {
+ "account_number": "1061"
+ },
+ "\u00c9carts de r\u00e9\u00e9valuation libre": {
+ "account_number": "1062"
+ },
+ "account_number": "106"
+ },
+ "Apporteurs, capital souscrit, non appel\u00e9": {
+ "account_number": "109"
+ },
+ "account_number": "10"
+ },
+ "R\u00e9serves": {
+ "R\u00e9serve l\u00e9gale": {
+ "account_number": "111"
+ },
+ "R\u00e9serves statutaires ou contractuelles": {
+ "account_number": "112"
+ },
+ "R\u00e9serves r\u00e9glement\u00e9es": {
+ "R\u00e9serves de plus-values nettes \u00e0 long terme": {
+ "account_number": "1131"
+ },
+ "R\u00e9serves d\u2019attribution gratuite d\u2019actions au personnel salari\u00e9 et aux dirigeants": {
+ "account_number": "1132"
+ },
+ "R\u00e9serves cons\u00e9cutives \u00e0 l\u2019octroi de subventions d\u2019investissement": {
+ "account_number": "1133"
+ },
+ "R\u00e9serves des valeurs mobili\u00e8res donnant acc\u00e8s au capital": {
+ "account_number": "1134"
+ },
+ "Autres r\u00e9serves r\u00e9glement\u00e9es": {
+ "account_number": "1135"
+ },
+ "account_number": "113"
+ },
+ "Autres r\u00e9serves": {
+ "R\u00e9serves facultatives": {
+ "account_number": "1181"
+ },
+ "R\u00e9serves diverses": {
+ "account_number": "1188"
+ },
+ "account_number": "118"
+ },
+ "account_number": "11"
+ },
+ "Report \u00e0 nouveau": {
+ "Report \u00e0 nouveau cr\u00e9diteur": {
+ "account_number": "121"
+ },
+ "Report \u00e0 nouveau d\u00e9biteur": {
+ "Perte nette \u00e0 reporter": {
+ "account_number": "1291"
+ },
+ "Perte Amortissements r\u00e9put\u00e9s diff\u00e9r\u00e9s": {
+ "account_number": "1292"
+ },
+ "account_number": "129"
+ },
+ "account_number": "12"
+ },
+ "R\u00e9sultat net de l\u2019exercice": {
+ "R\u00e9sultat en instance d\u2019affectation": {
+ "R\u00e9sultat en instance d\u2019affectation : b\u00e9n\u00e9fice": {
+ "account_number": "1301"
+ },
+ "R\u00e9sultat en instance d\u2019affectation : perte": {
+ "account_number": "1309"
+ },
+ "account_number": "130"
+ },
+ "R\u00e9sultat net : b\u00e9n\u00e9fice": {
+ "account_number": "131"
+ },
+ "Marge commerciale (MC)": {
+ "account_number": "132"
+ },
+ "Valeur ajout\u00e9e (VA)": {
+ "account_number": "133"
+ },
+ "Exc\u00e9dent brut d\u2019exploitation (EBE)": {
+ "account_number": "134"
+ },
+ "R\u00e9sultat d\u2019exploitation (RE)": {
+ "account_number": "135"
+ },
+ "R\u00e9sultat financier (RF)": {
+ "account_number": "136"
+ },
+ "R\u00e9sultat des activit\u00e9s ordinaires (RAO)": {
+ "account_number": "137"
+ },
+ "R\u00e9sultat hors activit\u00e9s ordinaires (RHAO)": {
+ "R\u00e9sultat de fusion": {
+ "account_number": "1381"
+ },
+ "R\u00e9sultat d\u2019apport partiel d\u2019actif": {
+ "account_number": "1382"
+ },
+ "R\u00e9sultat de scission": {
+ "account_number": "1383"
+ },
+ "R\u00e9sultat de liquidation": {
+ "account_number": "1384"
+ },
+ "account_number": "138"
+ },
+ "R\u00e9sultat net : perte": {
+ "account_number": "139"
+ },
+ "account_number": "13"
+ },
+ "Subventions d\u2019investissement": {
+ "Subventions d\u2019\u00e9quipement": {
+ "\u00c9tat": {
+ "account_number": "1411"
+ },
+ "R\u00e9gions": {
+ "account_number": "1412"
+ },
+ "D\u00e9partements": {
+ "account_number": "1413"
+ },
+ "Communes et collectivit\u00e9s publiques d\u00e9centralis\u00e9es": {
+ "account_number": "1414"
+ },
+ "Entit\u00e9s publiques ou mixtes": {
+ "account_number": "1415"
+ },
+ "Entit\u00e9s et organismes priv\u00e9s": {
+ "account_number": "1416"
+ },
+ "Organismes internationaux": {
+ "account_number": "1417"
+ },
+ "Autres": {
+ "account_number": "1418"
+ },
+ "account_number": "141"
+ },
+ "Autres subventions d\u2019investissement": {
+ "account_number": "148"
+ },
+ "account_number": "14"
+ },
+ "Provisions r\u00e9glement\u00e9es et fonds assimil\u00e9s": {
+ "Amortissements d\u00e9rogatoires": {
+ "account_number": "151"
+ },
+ "Plus-values de cession \u00e0 r\u00e9investir": {
+ "account_number": "152"
+ },
+ "Fonds r\u00e9glement\u00e9s": {
+ "Fonds National": {
+ "account_number": "1531"
+ },
+ "Pr\u00e9l\u00e8vement pour le Budget": {
+ "account_number": "1532"
+ },
+ "account_number": "153"
+ },
+ "Provisions sp\u00e9ciales de r\u00e9\u00e9valuation": {
+ "account_number": "154"
+ },
+ "Provisions r\u00e9glement\u00e9es relatives aux immobilisations": {
+ "Reconstitution des gisements miniers et p\u00e9troliers": {
+ "account_number": "1551"
+ },
+ "account_number": "155"
+ },
+ "Provisions r\u00e9glement\u00e9es relatives aux stocks": {
+ "Hausse de prix": {
+ "account_number": "1561"
+ },
+ "Fluctuation des cours": {
+ "account_number": "1562"
+ },
+ "account_number": "156"
+ },
+ "Provisions pour investissement": {
+ "account_number": "157"
+ },
+ "Autres provisions et fonds r\u00e9glement\u00e9s": {
+ "account_number": "158"
+ },
+ "account_number": "15"
+ },
+ "Emprunts et dettes assimil\u00e9es": {
+ "Emprunts obligataires": {
+ "Emprunts obligataires ordinaires": {
+ "account_number": "1611"
+ },
+ "Emprunts obligataires convertibles en actions": {
+ "account_number": "1612"
+ },
+ "Emprunts obligataires remboursables en actions": {
+ "account_number": "1613"
+ },
+ "Autres emprunts obligataires": {
+ "account_number": "1618"
+ },
+ "account_number": "161"
+ },
+ "Emprunts et dettes aupr\u00e8s des \u00e9tablissements de cr\u00e9dit": {
+ "account_number": "162"
+ },
+ "Avances re\u00e7ues de l\u2019\u00c9tat": {
+ "account_number": "163"
+ },
+ "Avances re\u00e7ues et comptes courants bloqu\u00e9s": {
+ "account_number": "164"
+ },
+ "D\u00e9p\u00f4ts et cautionnements re\u00e7us": {
+ "D\u00e9p\u00f4ts": {
+ "account_number": "1651"
+ },
+ "Cautionnements": {
+ "account_number": "1652"
+ },
+ "account_number": "165"
+ },
+ "Int\u00e9r\u00eats courus": {
+ "Sur emprunts obligataires": {
+ "account_number": "1661"
+ },
+ "Sur emprunts et dettes aupr\u00e8s des \u00e9tablissements de cr\u00e9dit": {
+ "account_number": "1662"
+ },
+ "Sur avances re\u00e7ues de l\u2019\u00c9tat": {
+ "account_number": "1663"
+ },
+ "Sur avances re\u00e7ues et comptes courants bloqu\u00e9s": {
+ "account_number": "1664"
+ },
+ "Sur d\u00e9p\u00f4ts et cautionnements re\u00e7us": {
+ "account_number": "1665"
+ },
+ "Sur avances assorties de conditions particuli\u00e8res": {
+ "account_number": "1667"
+ },
+ "Sur autres emprunts et dettes": {
+ "account_number": "1668"
+ },
+ "account_number": "166"
+ },
+ "Avances assorties de conditions particuli\u00e8res": {
+ "Avances bloqu\u00e9es pour augmentation du capital": {
+ "account_number": "1671"
+ },
+ "Avances conditionn\u00e9es par l\u2019\u00c9tat": {
+ "account_number": "1672"
+ },
+ "Avances conditionn\u00e9es par les autres organismes africains": {
+ "account_number": "1673"
+ },
+ "Avances conditionn\u00e9es par les organismes internationaux": {
+ "account_number": "1674"
+ },
+ "account_number": "167"
+ },
+ "Autres emprunts et dettes": {
+ "Rentes viag\u00e8res capitalis\u00e9es": {
+ "account_number": "1681"
+ },
+ "Billets de fonds": {
+ "account_number": "1682"
+ },
+ "Dettes cons\u00e9cutives \u00e0 des titres emprunt\u00e9s": {
+ "account_number": "1683"
+ },
+ "Emprunts participatifs": {
+ "account_number": "1684"
+ },
+ "Participation des travailleurs aux b\u00e9n\u00e9fices": {
+ "account_number": "1685"
+ },
+ "Emprunts et dettes contract\u00e9s aupr\u00e8s des autres tiers": {
+ "account_number": "1686"
+ },
+ "account_number": "168"
+ },
+ "account_number": "16"
+ },
+ "Dettes de location acquisition": {
+ "Dettes de location acquisition / cr\u00e9dit bail immobilier": {
+ "account_number": "172"
+ },
+ "Dettes de location acquisition / cr\u00e9dit bail mobilier": {
+ "account_number": "173"
+ },
+ "Dettes de location acquisition / location de vente": {
+ "account_number": "174"
+ },
+ "Int\u00e9r\u00eats courus": {
+ "Sur dettes de location acquisition / cr\u00e9dit-bail immobilier": {
+ "account_number": "1762"
+ },
+ "Sur dettes de location acquisition / cr\u00e9dit-bail mobilier": {
+ "account_number": "1763"
+ },
+ "Sur dettes de location acquisition / location-vente": {
+ "account_number": "1764"
+ },
+ "Sur autres dettes de location acquisition": {
+ "account_number": "1768"
+ },
+ "account_number": "176"
+ },
+ "Autres dettes de location acquisition": {
+ "account_number": "178"
+ },
+ "account_number": "17"
+ },
+ "Dettes li\u00e9es \u00e0 des participations et comptes de liaison des \u00e9tablissements et soci\u00e9t\u00e9s en participation": {
+ "Dettes li\u00e9es \u00e0 des participations": {
+ "Dettes li\u00e9es \u00e0 des participations (groupe)": {
+ "account_number": "1811"
+ },
+ "Dettes li\u00e9es \u00e0 des participations (hors groupe)": {
+ "account_number": "1812"
+ },
+ "account_number": "181"
+ },
+ "Dettes li\u00e9es \u00e0 des soci\u00e9t\u00e9s en participation": {
+ "account_number": "182"
+ },
+ "Int\u00e9r\u00eats courus sur dettes li\u00e9es \u00e0 des participations": {
+ "account_number": "183"
+ },
+ "Comptes permanents bloqu\u00e9s des \u00e9tablissements et succursales": {
+ "account_number": "184"
+ },
+ "Comptes permanents non bloqu\u00e9s des \u00e9tablissements et succursales": {
+ "account_number": "185"
+ },
+ "Comptes de liaison charges": {
+ "account_number": "186"
+ },
+ "Comptes de liaison produits": {
+ "account_number": "187"
+ },
+ "Comptes de liaison des soci\u00e9t\u00e9s en participation": {
+ "account_number": "188"
+ },
+ "account_number": "18"
+ },
+ "Provisions pour risques et charges": {
+ "Provisions pour litiges": {
+ "account_number": "191"
+ },
+ "Provisions pour garanties donn\u00e9es aux clients": {
+ "account_number": "192"
+ },
+ "Provisions pour pertes sur march\u00e9s \u00e0 ach\u00e8vement futur": {
+ "account_number": "193"
+ },
+ "Provisions pour pertes de change": {
+ "account_number": "194"
+ },
+ "Provisions pour imp\u00f4ts": {
+ "account_number": "195"
+ },
+ "Provisions pour pensions et obligations similaires": {
+ "Provisions pour pensions et obligations similaires engagement de retraite": {
+ "account_number": "1961"
+ },
+ "Actif du r\u00e9gime de retraite": {
+ "account_number": "1962"
+ },
+ "account_number": "196"
+ },
+ "Provisions pour restructuration": {
+ "account_number": "197"
+ },
+ "Autres provisions pour risques et charges": {
+ "Provisions pour amendes et p\u00e9nalit\u00e9s": {
+ "account_number": "1981"
+ },
+ "Provisions pour propre assureur": {
+ "account_number": "1983"
+ },
+ "Provisions pour d\u00e9mant\u00e8lement et remise en \u00e9tat": {
+ "account_number": "1984"
+ },
+ "Provisions pour droits \u00e0 r\u00e9duction ou avantage en nature (ch\u00e8ques cadeau, cartes de fid\u00e9lit\u00e9...)": {
+ "account_number": "1985"
+ },
+ "Provisions pour divers risques et charges": {
+ "account_number": "1988"
+ },
+ "account_number": "198"
+ },
+ "account_number": "19"
+ },
+ "root_type": "Equity",
+ "account_number": "1"
+ },
+ "Comptes d\u2019actif immobilis\u00e9": {
+ "Immobilisations incorporelles": {
+ "account_type": "Fixed Asset",
+ "Frais de d\u00e9veloppement": {
+ "account_type": "Fixed Asset",
+ "account_number": "211"
+ },
+ "Brevets, licences, concessions et droits similaires": {
+ "account_type": "Fixed Asset",
+ "Brevets": {
+ "account_type": "Fixed Asset",
+ "account_number": "2121"
+ },
+ "Licences": {
+ "account_type": "Fixed Asset",
+ "account_number": "2122"
+ },
+ "Concessions de service public": {
+ "account_type": "Fixed Asset",
+ "account_number": "2123"
+ },
+ "Autres concessions et droits similaires": {
+ "account_type": "Fixed Asset",
+ "account_number": "2128"
+ },
+ "account_number": "212"
+ },
+ "Logiciels et sites internet": {
+ "account_type": "Fixed Asset",
+ "Logiciels": {
+ "account_type": "Fixed Asset",
+ "account_number": "2131"
+ },
+ "Sites internet": {
+ "account_type": "Fixed Asset",
+ "account_number": "2132"
+ },
+ "account_number": "213"
+ },
+ "Marques": {
+ "account_type": "Fixed Asset",
+ "account_number": "214"
+ },
+ "Fonds commercial": {
+ "account_type": "Fixed Asset",
+ "account_number": "215"
+ },
+ "Droit au bail": {
+ "account_type": "Fixed Asset",
+ "account_number": "216"
+ },
+ "Investissements de cr\u00e9ation": {
+ "account_type": "Fixed Asset",
+ "account_number": "217"
+ },
+ "Autres droits et valeurs incorporels": {
+ "account_type": "Fixed Asset",
+ "Frais de prospection et d\u2019\u00e9valuation de ressources min\u00e9rales": {
+ "account_type": "Fixed Asset",
+ "account_number": "2181"
+ },
+ "Co\u00fbts d\u2019obtention du contrat": {
+ "account_type": "Fixed Asset",
+ "account_number": "2182"
+ },
+ "Fichiers clients, notices, titres de journaux et magazines": {
+ "account_type": "Fixed Asset",
+ "account_number": "2183"
+ },
+ "Co\u00fbts des franchises": {
+ "account_type": "Fixed Asset",
+ "account_number": "2184"
+ },
+ "Divers droits et valeurs incorporelles": {
+ "account_type": "Fixed Asset",
+ "account_number": "2188"
+ },
+ "account_number": "218"
+ },
+ "Immobilisations incorporelles en cours": {
+ "account_type": "Fixed Asset",
+ "Frais de d\u00e9veloppement": {
+ "account_type": "Fixed Asset",
+ "account_number": "2191"
+ },
+ "Logiciels et internet": {
+ "account_type": "Fixed Asset",
+ "account_number": "2193"
+ },
+ "Autres droits et valeurs incorporels": {
+ "account_type": "Fixed Asset",
+ "account_number": "2198"
+ },
+ "account_number": "219"
+ },
+ "account_number": "21"
+ },
+ "Terrains": {
+ "account_type": "Fixed Asset",
+ "Terrains agricoles et forestiers": {
+ "account_type": "Fixed Asset",
+ "Terrains d\u2019exploitation agricole": {
+ "account_type": "Fixed Asset",
+ "account_number": "2211"
+ },
+ "Terrains d\u2019exploitation foresti\u00e8re": {
+ "account_type": "Fixed Asset",
+ "account_number": "2212"
+ },
+ "Autres terrains": {
+ "account_type": "Fixed Asset",
+ "account_number": "2218"
+ },
+ "account_number": "221"
+ },
+ "Terrains nus": {
+ "account_type": "Fixed Asset",
+ "Terrains \u00e0 b\u00e2tir": {
+ "account_type": "Fixed Asset",
+ "account_number": "2221"
+ },
+ "Autres terrains nus": {
+ "account_type": "Fixed Asset",
+ "account_number": "2228"
+ },
+ "account_number": "222"
+ },
+ "Terrains b\u00e2tis": {
+ "account_type": "Fixed Asset",
+ "Pour b\u00e2timents industriels et agricoles": {
+ "account_type": "Fixed Asset",
+ "account_number": "2231"
+ },
+ "Pour b\u00e2timents administratifs et commerciaux": {
+ "account_type": "Fixed Asset",
+ "account_number": "2232"
+ },
+ "Pour b\u00e2timents affect\u00e9s aux autres op\u00e9rations professionnelles": {
+ "account_type": "Fixed Asset",
+ "account_number": "2234"
+ },
+ "Pour b\u00e2timents affect\u00e9s aux autres op\u00e9rations non professionnelles": {
+ "account_type": "Fixed Asset",
+ "account_number": "2235"
+ },
+ "Autres terrains b\u00e2tis": {
+ "account_type": "Fixed Asset",
+ "account_number": "2238"
+ },
+ "account_number": "223"
+ },
+ "Travaux de mise en valeur des terrains": {
+ "account_type": "Fixed Asset",
+ "Plantation d\u2019arbres et d\u2019arbustes": {
+ "account_type": "Fixed Asset",
+ "account_number": "2241"
+ },
+ "Am\u00e9liorations du fonds": {
+ "account_type": "Fixed Asset",
+ "account_number": "2245"
+ },
+ "Autres travaux": {
+ "account_type": "Fixed Asset",
+ "account_number": "2248"
+ },
+ "account_number": "224"
+ },
+ "Terrains de carri\u00e8res tr\u00e9fonds": {
+ "account_type": "Fixed Asset",
+ "Carri\u00e8res": {
+ "account_type": "Fixed Asset",
+ "account_number": "2251"
+ },
+ "account_number": "225"
+ },
+ "Terrains am\u00e9nag\u00e9s": {
+ "account_type": "Fixed Asset",
+ "Parkings": {
+ "account_type": "Fixed Asset",
+ "account_number": "2261"
+ },
+ "account_number": "226"
+ },
+ "Terrains mis en concession": {
+ "account_type": "Fixed Asset",
+ "account_number": "227"
+ },
+ "Autres terrains": {
+ "account_type": "Fixed Asset",
+ "Terrains immeubles de placement": {
+ "account_type": "Fixed Asset",
+ "account_number": "2281"
+ },
+ "Terrains des logements affect\u00e9s au personnel": {
+ "account_type": "Fixed Asset",
+ "account_number": "2285"
+ },
+ "Terrains de location acquisition": {
+ "account_type": "Fixed Asset",
+ "account_number": "2286"
+ },
+ "Divers terrains": {
+ "account_type": "Fixed Asset",
+ "account_number": "2288"
+ },
+ "account_number": "228"
+ },
+ "Am\u00e9nagements de terrains en cours": {
+ "account_type": "Fixed Asset",
+ "Terrains agricoles et forestiers": {
+ "account_type": "Fixed Asset",
+ "account_number": "2291"
+ },
+ "Terrains nus": {
+ "account_type": "Fixed Asset",
+ "account_number": "2292"
+ },
+ "Terrains de carri\u00e8res tr\u00e9fonds": {
+ "account_type": "Fixed Asset",
+ "account_number": "2295"
+ },
+ "Autres terrains": {
+ "account_type": "Fixed Asset",
+ "account_number": "2298"
+ },
+ "account_number": "229"
+ },
+ "account_number": "22"
+ },
+ "B\u00e2timents, installations techniques et agencements": {
+ "B\u00e2timents industriels, agricoles, administratifs et commerciaux sur sol propre": {
+ "B\u00e2timents industriels": {
+ "account_number": "2311"
+ },
+ "B\u00e2timents agricoles": {
+ "account_number": "2312"
+ },
+ "B\u00e2timents administratifs et commerciaux": {
+ "account_number": "2313"
+ },
+ "B\u00e2timents affect\u00e9s au logement du personnel": {
+ "account_number": "2314"
+ },
+ "B\u00e2timents immeubles de placement": {
+ "account_number": "2315"
+ },
+ "B\u00e2timents de location acquisition": {
+ "account_number": "2316"
+ },
+ "account_number": "231"
+ },
+ "B\u00e2timents industriels, agricoles, administratifs et commerciaux sur sol d\u2019autrui": {
+ "B\u00e2timents industriels": {
+ "account_number": "2321"
+ },
+ "B\u00e2timents agricoles": {
+ "account_number": "2322"
+ },
+ "B\u00e2timents administratifs et commerciaux": {
+ "account_number": "2323"
+ },
+ "B\u00e2timents affect\u00e9s au logement du personnel": {
+ "account_number": "2324"
+ },
+ "B\u00e2timents immeubles de placement": {
+ "account_number": "2325"
+ },
+ "B\u00e2timents de location acquisition": {
+ "account_number": "2326"
+ },
+ "account_number": "232"
+ },
+ "Ouvrages d\u2019infrastructure": {
+ "Voies de terre": {
+ "account_number": "2331"
+ },
+ "Voies de fer": {
+ "account_number": "2332"
+ },
+ "Voies d\u2019eau": {
+ "account_number": "2333"
+ },
+ "Barrages, Digues": {
+ "account_number": "2334"
+ },
+ "Pistes d\u2019a\u00e9rodrome": {
+ "account_number": "2335"
+ },
+ "Autres ouvrages d\u2019infrastructures": {
+ "account_number": "2338"
+ },
+ "account_number": "233"
+ },
+ "Am\u00e9nagements, agencements et installations techniques": {
+ "Installations complexes sp\u00e9cialis\u00e9es sur sol propre": {
+ "account_number": "2341"
+ },
+ "Installations complexes sp\u00e9cialis\u00e9es sur sol d\u2019autrui": {
+ "account_number": "2342"
+ },
+ "Installations \u00e0 caract\u00e8re sp\u00e9cifique sur sol propre": {
+ "account_number": "2343"
+ },
+ "Installations \u00e0 caract\u00e8re sp\u00e9cifique sur sol d\u2019autrui": {
+ "account_number": "2344"
+ },
+ "Am\u00e9nagements et agencements des b\u00e2timents": {
+ "account_number": "2345"
+ },
+ "account_number": "234"
+ },
+ "Am\u00e9nagements de bureaux": {
+ "Installations g\u00e9n\u00e9rales": {
+ "account_number": "2351"
+ },
+ "Autres am\u00e9nagements de bureaux": {
+ "account_number": "2358"
+ },
+ "account_number": "235"
+ },
+ "B\u00e2timents industriels, agricoles et commerciaux mis en concession": {
+ "account_number": "237"
+ },
+ "Autres installations et agencements": {
+ "account_number": "238"
+ },
+ "B\u00e2timents am\u00e9nagements, agencements et installations en cours": {
+ "B\u00e2timents en cours": {
+ "account_number": "2391"
+ },
+ "Installations en cours": {
+ "account_number": "2392"
+ },
+ "Ouvrages d\u2019infrastructure en cours": {
+ "account_number": "2393"
+ },
+ "Am\u00e9nagements et agencements et installations techniques en cours": {
+ "account_number": "2394"
+ },
+ "Am\u00e9nagements de bureaux en cours": {
+ "account_number": "2395"
+ },
+ "Autres installations et agencements en cours": {
+ "account_number": "2398"
+ },
+ "account_number": "239"
+ },
+ "account_number": "23"
+ },
+ "Mat\u00e9riel, mobilier et actifs biologiques": {
+ "Mat\u00e9riel et outillage industriel et commercial": {
+ "Mat\u00e9riel industriel": {
+ "account_number": "2411"
+ },
+ "Outillage industriel": {
+ "account_number": "2412"
+ },
+ "Mat\u00e9riel commercial": {
+ "account_number": "2413"
+ },
+ "Outillage commercial": {
+ "account_number": "2414"
+ },
+ "Mat\u00e9riel & outillage industriel et commercial de location-acquisition": {
+ "account_number": "2416"
+ },
+ "account_number": "241"
+ },
+ "Mat\u00e9riel et outillage agricole": {
+ "Mat\u00e9riel agricole": {
+ "account_number": "2421"
+ },
+ "Outillage agricole": {
+ "account_number": "2422"
+ },
+ "Mat\u00e9riel & outillage agricole de location-acquisition": {
+ "account_number": "2426"
+ },
+ "account_number": "242"
+ },
+ "Mat\u00e9riel d\u2019emballage r\u00e9cup\u00e9rable et identifiable": {
+ "account_number": "243"
+ },
+ "Mat\u00e9riel et mobilier": {
+ "Mat\u00e9riel de bureau": {
+ "account_number": "2441"
+ },
+ "Mat\u00e9riel informatique": {
+ "account_number": "2442"
+ },
+ "Mat\u00e9riel bureautique": {
+ "account_number": "2443"
+ },
+ "Mobilier de bureau": {
+ "account_number": "2444"
+ },
+ "Mat\u00e9riel et mobilier immeubles de placement": {
+ "account_number": "2445"
+ },
+ "Mat\u00e9riel et mobilier de location acquisition": {
+ "account_number": "2446"
+ },
+ "Mat\u00e9riel et mobilier des logements du personnel": {
+ "account_number": "2447"
+ },
+ "account_number": "244"
+ },
+ "Mat\u00e9riel de transport": {
+ "Mat\u00e9riel automobile": {
+ "account_number": "2451"
+ },
+ "Mat\u00e9riel ferroviaire": {
+ "account_number": "2452"
+ },
+ "Mat\u00e9riel fluvial, lagunaire": {
+ "account_number": "2453"
+ },
+ "Mat\u00e9riel naval": {
+ "account_number": "2454"
+ },
+ "Mat\u00e9riel a\u00e9rien": {
+ "account_number": "2455"
+ },
+ "Mat\u00e9riel de transport de location-acquisition": {
+ "account_number": "2456"
+ },
+ "Mat\u00e9riel hippomobile": {
+ "account_number": "2457"
+ },
+ "Autres mat\u00e9riels de transport": {
+ "account_number": "2458"
+ },
+ "account_number": "245"
+ },
+ "Actifs biologiques": {
+ "Cheptel, animaux de trait": {
+ "account_number": "2461"
+ },
+ "Cheptel, animaux reproducteurs": {
+ "account_number": "2462"
+ },
+ "Animaux de garde": {
+ "account_number": "2463"
+ },
+ "Plantations agricoles": {
+ "account_number": "2465"
+ },
+ "Autres actifs biologiques": {
+ "account_number": "2468"
+ },
+ "account_number": "246"
+ },
+ "Agencements, am\u00e9nagements du mat\u00e9riel et actifs biologiques": {
+ "Agencements et am\u00e9nagements du mat\u00e9riel": {
+ "account_number": "2471"
+ },
+ "Agencements et am\u00e9nagements des actifs biologiques": {
+ "account_number": "2472"
+ },
+ "Autres agencements, am\u00e9nagements du mat\u00e9riel et actifs biologiques": {
+ "account_number": "2478"
+ },
+ "account_number": "247"
+ },
+ "Autres mat\u00e9riels et mobiliers": {
+ "Collections et \u0153uvres d\u2019art": {
+ "account_number": "2481"
+ },
+ "Divers mat\u00e9riels mobiliers": {
+ "account_number": "2488"
+ },
+ "account_number": "248"
+ },
+ "Mat\u00e9riels et actifs biologiques en cours": {
+ "Mat\u00e9riel et outillage industriel et commercial": {
+ "account_number": "2491"
+ },
+ "Mat\u00e9riel et outillage agricole": {
+ "account_number": "2492"
+ },
+ "Mat\u00e9riel d\u2019emballage r\u00e9cup\u00e9rable et identifiable": {
+ "account_number": "2493"
+ },
+ "Mat\u00e9riel et mobilier de bureau": {
+ "account_number": "2494"
+ },
+ "Mat\u00e9riel de transport": {
+ "account_number": "2495"
+ },
+ "Actifs biologiques": {
+ "account_number": "2496"
+ },
+ "Agencements am\u00e9nagements du mat\u00e9riel et actifs biologiques": {
+ "account_number": "2497"
+ },
+ "Autres mat\u00e9riels et actifs biologiques en cours": {
+ "account_number": "2498"
+ },
+ "account_number": "249"
+ },
+ "account_number": "24"
+ },
+ "Avances et acomptes vers\u00e9s sur immobilisations": {
+ "Avances et acomptes vers\u00e9s sur immobilisations incorporelles": {
+ "account_number": "251"
+ },
+ "Avances et acomptes vers\u00e9s sur immobilisations corporelles": {
+ "account_number": "252"
+ },
+ "account_number": "25"
+ },
+ "Titres de participation": {
+ "Titres de participation dans des soci\u00e9t\u00e9s sous contr\u00f4le exclusif": {
+ "account_number": "261"
+ },
+ "Titres de participation dans des soci\u00e9t\u00e9s sous contr\u00f4le conjoint": {
+ "account_number": "262"
+ },
+ "Titres de participation dans des soci\u00e9t\u00e9s conf\u00e9rant une influence notable": {
+ "account_number": "263"
+ },
+ "Participations dans des organismes professionnels": {
+ "account_number": "265"
+ },
+ "Parts dans des groupements d\u2019int\u00e9r\u00eat \u00e9conomique (GIE)": {
+ "account_number": "266"
+ },
+ "Autres titres de participation": {
+ "account_number": "268"
+ },
+ "account_number": "26"
+ },
+ "Autres immobilisations financi\u00e8res": {
+ "Pr\u00eats et cr\u00e9ances": {
+ "Pr\u00eats participatifs": {
+ "account_number": "2711"
+ },
+ "Pr\u00eats aux associ\u00e9s": {
+ "account_number": "2712"
+ },
+ "Billets de fonds": {
+ "account_number": "2713"
+ },
+ "Titres pr\u00eat\u00e9s": {
+ "account_number": "2714"
+ },
+ "Autres pr\u00eats et cr\u00e9ances": {
+ "account_number": "2718"
+ },
+ "account_number": "271"
+ },
+ "Pr\u00eats au personnel": {
+ "Pr\u00eats immobiliers": {
+ "account_number": "2721"
+ },
+ "Pr\u00eats mobiliers et d\u2019installation": {
+ "account_number": "2722"
+ },
+ "Autres pr\u00eats au personnel": {
+ "account_number": "2728"
+ },
+ "account_number": "272"
+ },
+ "Cr\u00e9ances sur l\u2019\u00c9tat": {
+ "Retenues de garantie": {
+ "account_number": "2731"
+ },
+ "Fonds r\u00e9glement\u00e9": {
+ "account_number": "2733"
+ },
+ "Cr\u00e9ances sur le conc\u00e9dant": {
+ "account_number": "2734"
+ },
+ "Autres cr\u00e9ances sur l\u2019\u00c9tat": {
+ "account_number": "2738"
+ },
+ "account_number": "273"
+ },
+ "Titres immobilis\u00e9s": {
+ "Titres immobilis\u00e9s de l\u2019activit\u00e9 de portefeuille (TIAP)": {
+ "account_number": "2741"
+ },
+ "Titres participatifs": {
+ "account_number": "2742"
+ },
+ "Certificats d\u2019investissement": {
+ "account_number": "2743"
+ },
+ "Parts de fonds commun de placement (FCP)": {
+ "account_number": "2744"
+ },
+ "Obligations": {
+ "account_number": "2745"
+ },
+ "Actions ou parts propres": {
+ "account_number": "2746"
+ },
+ "Autres titres immobilis\u00e9s": {
+ "account_number": "2748"
+ },
+ "account_number": "274"
+ },
+ "D\u00e9p\u00f4ts et cautionnements vers\u00e9s": {
+ "D\u00e9p\u00f4ts pour loyers d\u2019avance": {
+ "account_number": "2751"
+ },
+ "D\u00e9p\u00f4ts pour l\u2019\u00e9lectricit\u00e9": {
+ "account_number": "2752"
+ },
+ "D\u00e9p\u00f4ts pour l\u2019eau": {
+ "account_number": "2753"
+ },
+ "D\u00e9p\u00f4ts pour le gaz": {
+ "account_number": "2754"
+ },
+ "D\u00e9p\u00f4ts pour le t\u00e9l\u00e9phone, le t\u00e9lex, la t\u00e9l\u00e9copie": {
+ "account_number": "2755"
+ },
+ "Cautionnements sur march\u00e9s publics": {
+ "account_number": "2756"
+ },
+ "Cautionnements sur autres op\u00e9rations": {
+ "account_number": "2757"
+ },
+ "Autres d\u00e9p\u00f4ts et cautionnements": {
+ "account_number": "2758"
+ },
+ "account_number": "275"
+ },
+ "Int\u00e9r\u00eats courus": {
+ "Pr\u00eats et cr\u00e9ances non commerciales": {
+ "account_number": "2761"
+ },
+ "Pr\u00eats au personnel": {
+ "account_number": "2762"
+ },
+ "Cr\u00e9ances sur l\u2019\u00c9tat": {
+ "account_number": "2763"
+ },
+ "Titres immobilis\u00e9s": {
+ "account_number": "2764"
+ },
+ "D\u00e9p\u00f4ts et cautionnements vers\u00e9s": {
+ "account_number": "2765"
+ },
+ "Cr\u00e9ances rattach\u00e9es \u00e0 des participations": {
+ "account_number": "2767"
+ },
+ "Immobilisations financi\u00e8res diverses": {
+ "account_number": "2768"
+ },
+ "account_number": "276"
+ },
+ "Cr\u00e9ances rattach\u00e9es \u00e0 des participations et avances \u00e0 des GIE": {
+ "Cr\u00e9ances rattach\u00e9es \u00e0 des participations (groupe)": {
+ "account_number": "2771"
+ },
+ "Cr\u00e9ances rattach\u00e9es \u00e0 des participations (hors groupe)": {
+ "account_number": "2772"
+ },
+ "Cr\u00e9ances rattach\u00e9es \u00e0 des soci\u00e9t\u00e9s en participation": {
+ "account_number": "2773"
+ },
+ "Avances \u00e0 des Groupements d\u2019int\u00e9r\u00eat \u00e9conomique (GIE)": {
+ "account_number": "2774"
+ },
+ "account_number": "277"
+ },
+ "Immobilisations financi\u00e8res diverses": {
+ "Cr\u00e9ances diverses groupe": {
+ "account_number": "2781"
+ },
+ "Cr\u00e9ances diverses hors groupe": {
+ "account_number": "2782"
+ },
+ "Banques d\u00e9p\u00f4ts \u00e0 terme": {
+ "account_number": "2784"
+ },
+ "Or et m\u00e9taux pr\u00e9cieux": {
+ "account_number": "2785"
+ },
+ "Autres immobilisations financi\u00e8res": {
+ "account_number": "2788"
+ },
+ "account_number": "278"
+ },
+ "account_number": "27"
+ },
+ "Amortissements": {
+ "account_type": "Accumulated Depreciation",
+ "Amortissements des immobilisations corporelles": {
+ "account_type": "Accumulated Depreciation",
+ "Amortissements des frais de d\u00e9veloppement": {
+ "account_type": "Accumulated Depreciation",
+ "account_number": "2811"
+ },
+ "Amortissements des brevets, licences, concessions et droits similaires": {
+ "account_type": "Accumulated Depreciation",
+ "account_number": "2812"
+ },
+ "Amortissements des logiciels et sites internet": {
+ "account_type": "Accumulated Depreciation",
+ "account_number": "2813"
+ },
+ "Amortissements des marques": {
+ "account_type": "Accumulated Depreciation",
+ "account_number": "2814"
+ },
+ "Amortissements du fonds commercial": {
+ "account_type": "Accumulated Depreciation",
+ "account_number": "2815"
+ },
+ "Amortissements du droit au bail": {
+ "account_type": "Accumulated Depreciation",
+ "account_number": "2816"
+ },
+ "Amortissements des investissements de cr\u00e9ation": {
+ "account_type": "Accumulated Depreciation",
+ "account_number": "2817"
+ },
+ "Amortissements des autres droits et valeurs incorporels": {
+ "account_type": "Accumulated Depreciation",
+ "account_number": "2818"
+ },
+ "account_number": "281"
+ },
+ "Amortissements des terrains": {
+ "Amortissements des travaux de mise en valeur des terrains": {
+ "account_number": "2824"
+ },
+ "account_number": "282"
+ },
+ "Amortissements des b\u00e2timents, installations techniques et agencements": {
+ "Amortissements des b\u00e2timents industriels, agricoles, administratifs et commerciaux sur sol propre": {
+ "account_number": "2831"
+ },
+ "Amortissements des b\u00e2timents industriels, agricoles, administratifs et commerciaux sur sol d\u2019autrui": {
+ "account_number": "2832"
+ },
+ "Amortissements des ouvrages d\u2019infrastructure": {
+ "account_number": "2833"
+ },
+ "Amortissements des am\u00e9nagements, agencements et installations techniques": {
+ "account_number": "2834"
+ },
+ "Amortissements des am\u00e9nagements de bureaux": {
+ "account_number": "2835"
+ },
+ "Amortissements des b\u00e2timents industriels, agricoles et commerciaux mis en concession": {
+ "account_number": "2837"
+ },
+ "Amortissements des autres installations et agencements": {
+ "account_number": "2838"
+ },
+ "account_number": "283"
+ },
+ "Amortissements du mat\u00e9riel": {
+ "Amortissements du mat\u00e9riel et outillage industriel et commercial": {
+ "account_number": "2841"
+ },
+ "Amortissements du mat\u00e9riel et outillage agricole": {
+ "account_number": "2842"
+ },
+ "Amortissements du mat\u00e9riel d\u2019emballage r\u00e9cup\u00e9rable et identifiable": {
+ "account_number": "2843"
+ },
+ "Amortissements du mat\u00e9riel et mobilier": {
+ "account_number": "2844"
+ },
+ "Amortissements du mat\u00e9riel de transport": {
+ "account_number": "2845"
+ },
+ "Amortissements des actifs biologiques": {
+ "account_number": "2846"
+ },
+ "Amortissements des agencements et am\u00e9nagements du mat\u00e9riel et des actifs biologiques": {
+ "account_number": "2847"
+ },
+ "Amortissements des autres mat\u00e9riels": {
+ "account_number": "2848"
+ },
+ "account_number": "284"
+ },
+ "account_number": "28"
+ },
+ "D\u00e9pr\u00e9ciations des immobilisations": {
+ "D\u00e9pr\u00e9ciations des immobilisations incorporelles": {
+ "D\u00e9pr\u00e9ciations des frais de d\u00e9veloppement": {
+ "account_number": "2911"
+ },
+ "D\u00e9pr\u00e9ciations des brevets, licences, concessions et droits similaires": {
+ "account_number": "2912"
+ },
+ "D\u00e9pr\u00e9ciations des logiciels et sites internet": {
+ "account_number": "2913"
+ },
+ "D\u00e9pr\u00e9ciations des marques": {
+ "account_number": "2914"
+ },
+ "D\u00e9pr\u00e9ciations du fonds commercial": {
+ "account_number": "2915"
+ },
+ "D\u00e9pr\u00e9ciations du droit au bail": {
+ "account_number": "2916"
+ },
+ "D\u00e9pr\u00e9ciations des investissements de cr\u00e9ation": {
+ "account_number": "2917"
+ },
+ "D\u00e9pr\u00e9ciations des autres droits et valeurs incorporels": {
+ "account_number": "2918"
+ },
+ "D\u00e9pr\u00e9ciations des immobilisations incorporelles en cours": {
+ "account_number": "2919"
+ },
+ "account_number": "291"
+ },
+ "D\u00e9pr\u00e9ciations des terrains": {
+ "D\u00e9pr\u00e9ciations des terrains agricoles et forestiers": {
+ "account_number": "2921"
+ },
+ "D\u00e9pr\u00e9ciations des terrains nus": {
+ "account_number": "2922"
+ },
+ "D\u00e9pr\u00e9ciations des terrains b\u00e2tis": {
+ "account_number": "2923"
+ },
+ "D\u00e9pr\u00e9ciations des travaux de mise en valeur des terrains": {
+ "account_number": "2924"
+ },
+ "D\u00e9pr\u00e9ciations des terrains de gisement": {
+ "account_number": "2925"
+ },
+ "D\u00e9pr\u00e9ciations des terrains am\u00e9nag\u00e9s": {
+ "account_number": "2926"
+ },
+ "D\u00e9pr\u00e9ciations des terrains mis en concession": {
+ "account_number": "2927"
+ },
+ "D\u00e9pr\u00e9ciations des autres terrains": {
+ "account_number": "2928"
+ },
+ "D\u00e9pr\u00e9ciations des am\u00e9nagements de terrains en cours": {
+ "account_number": "2929"
+ },
+ "account_number": "292"
+ },
+ "D\u00e9pr\u00e9ciations des b\u00e2timents, installations techniques et agencements": {
+ "D\u00e9pr\u00e9ciations des b\u00e2timents industriels, agricoles, administratifs et commerciaux sur sol propre": {
+ "account_number": "2931"
+ },
+ "D\u00e9pr\u00e9ciations des b\u00e2timents industriels, agricoles, administratifs et commerciaux sur sol d\u2019autrui": {
+ "account_number": "2932"
+ },
+ "D\u00e9pr\u00e9ciations des ouvrages d\u2019infrastructures": {
+ "account_number": "2933"
+ },
+ "D\u00e9pr\u00e9ciations des am\u00e9nagements, agencements et installations techniques": {
+ "account_number": "2934"
+ },
+ "D\u00e9pr\u00e9ciations des am\u00e9nagements de bureaux": {
+ "account_number": "2935"
+ },
+ "D\u00e9pr\u00e9ciations des b\u00e2timents industriels, agricoles et commerciaux mis en concession": {
+ "account_number": "2937"
+ },
+ "D\u00e9pr\u00e9ciations des autres installations et agencements": {
+ "account_number": "2938"
+ },
+ "D\u00e9pr\u00e9ciations des b\u00e2timents et installations en cours": {
+ "account_number": "2939"
+ },
+ "account_number": "293"
+ },
+ "D\u00e9pr\u00e9ciations de mat\u00e9riel, du mobilier et de l\u2019actif biologique": {
+ "D\u00e9pr\u00e9ciations du mat\u00e9riel et outillage industriel et commercial": {
+ "account_number": "2941"
+ },
+ "D\u00e9pr\u00e9ciations du mat\u00e9riel et outillage agricole": {
+ "account_number": "2942"
+ },
+ "D\u00e9pr\u00e9ciations du mat\u00e9riel d\u2019emballage r\u00e9cup\u00e9rable et identifiable": {
+ "account_number": "2943"
+ },
+ "D\u00e9pr\u00e9ciations du mat\u00e9riel et mobilier": {
+ "account_number": "2944"
+ },
+ "D\u00e9pr\u00e9ciations du mat\u00e9riel de transport": {
+ "account_number": "2945"
+ },
+ "D\u00e9pr\u00e9ciations des actifs biologiques": {
+ "account_number": "2946"
+ },
+ "D\u00e9pr\u00e9ciations des agencements et am\u00e9nagements du mat\u00e9riel et des actifs biologiques": {
+ "account_number": "2947"
+ },
+ "D\u00e9pr\u00e9ciations des autres mat\u00e9riels": {
+ "account_number": "2948"
+ },
+ "D\u00e9pr\u00e9ciations de mat\u00e9riel en cours": {
+ "account_number": "2949"
+ },
+ "account_number": "294"
+ },
+ "D\u00e9pr\u00e9ciations des avances et acomptes vers\u00e9s sur immobilisations": {
+ "D\u00e9pr\u00e9ciations des avances et acomptes vers\u00e9s sur immobilisations incorporelles": {
+ "account_number": "2951"
+ },
+ "D\u00e9pr\u00e9ciations des avances et acomptes vers\u00e9s sur immobilisations corporelles": {
+ "account_number": "2952"
+ },
+ "account_number": "295"
+ },
+ "D\u00e9pr\u00e9ciations des titres de participation": {
+ "D\u00e9pr\u00e9ciations des titres de participation dans des soci\u00e9t\u00e9s sous contr\u00f4le exclusif": {
+ "account_number": "2961"
+ },
+ "D\u00e9pr\u00e9ciations des titres de participation dans les soci\u00e9t\u00e9s sous contr\u00f4le conjoint": {
+ "account_number": "2962"
+ },
+ "D\u00e9pr\u00e9ciations des titres de participation dans les soci\u00e9t\u00e9s conf\u00e9rant une influence notable": {
+ "account_number": "2963"
+ },
+ "D\u00e9pr\u00e9ciations des participations dans des organismes professionnels": {
+ "account_number": "2965"
+ },
+ "D\u00e9pr\u00e9ciations des parts dans des GIE": {
+ "account_number": "2966"
+ },
+ "D\u00e9pr\u00e9ciations des autres titres de participation": {
+ "account_number": "2968"
+ },
+ "account_number": "296"
+ },
+ "D\u00e9pr\u00e9ciations des autres immobilisations financi\u00e8res": {
+ "D\u00e9pr\u00e9ciations des pr\u00eats et cr\u00e9ances": {
+ "account_number": "2971"
+ },
+ "D\u00e9pr\u00e9ciations des pr\u00eats au personnel": {
+ "account_number": "2972"
+ },
+ "D\u00e9pr\u00e9ciations des cr\u00e9ances sur l\u2019\u00c9tat": {
+ "account_number": "2973"
+ },
+ "D\u00e9pr\u00e9ciations des titres immobilis\u00e9s": {
+ "account_number": "2974"
+ },
+ "D\u00e9pr\u00e9ciations des d\u00e9p\u00f4ts et cautionnements vers\u00e9s": {
+ "account_number": "2975"
+ },
+ "D\u00e9pr\u00e9ciations des cr\u00e9ances rattach\u00e9es \u00e0 des participations et avances \u00e0 des GIE": {
+ "account_number": "2977"
+ },
+ "D\u00e9pr\u00e9ciations des cr\u00e9ances financi\u00e8res diverses": {
+ "account_number": "2978"
+ },
+ "account_number": "297"
+ },
+ "account_number": "29"
+ },
+ "root_type": "Asset",
+ "account_number": "2"
+ },
+ "Comptes de Stocks": {
+ "Marchandises": {
+ "Marchandises A": {
+ "Marchandises A1": {
+ "account_number": "3111"
+ },
+ "Marchandises A2": {
+ "account_number": "3112"
+ },
+ "account_number": "311"
+ },
+ "Marchandises B": {
+ "Marchandises B1": {
+ "account_number": "3121"
+ },
+ "Marchandises B2": {
+ "account_number": "3122"
+ },
+ "account_number": "312"
+ },
+ "Actifs biologiques": {
+ "Animaux": {
+ "account_number": "3131"
+ },
+ "V\u00e9g\u00e9taux": {
+ "account_number": "3132"
+ },
+ "account_number": "313"
+ },
+ "Marchandises hors activit\u00e9s ordinaires (HAO)": {
+ "account_number": "318"
+ },
+ "account_number": "31"
+ },
+ "Mati\u00e8res premi\u00e8res et fournitures li\u00e9es": {
+ "Mati\u00e8res A": {
+ "account_number": "321"
+ },
+ "Mati\u00e8res B": {
+ "account_number": "322"
+ },
+ "Fournitures (A, B)": {
+ "account_number": "323"
+ },
+ "account_number": "32"
+ },
+ "Autres approvisionnements": {
+ "Mati\u00e8res consommables": {
+ "account_number": "331"
+ },
+ "Fournitures d\u2019atelier et d\u2019usine": {
+ "account_number": "332"
+ },
+ "Fournitures de magasin": {
+ "account_number": "333"
+ },
+ "Fournitures de bureau": {
+ "account_number": "334"
+ },
+ "Emballages": {
+ "Emballages perdus": {
+ "account_number": "3351"
+ },
+ "Emballages r\u00e9cup\u00e9rables non identifiables": {
+ "account_number": "3352"
+ },
+ "Emballages \u00e0 usage mixte": {
+ "account_number": "3353"
+ },
+ "Autres emballages": {
+ "account_number": "3358"
+ },
+ "account_number": "335"
+ },
+ "Autres mati\u00e8res": {
+ "account_number": "338"
+ },
+ "account_number": "33"
+ },
+ "Produits en cours": {
+ "Produits en cours": {
+ "Produits en cours P1": {
+ "account_number": "3411"
+ },
+ "Produits en cours P2": {
+ "account_number": "3412"
+ },
+ "account_number": "341"
+ },
+ "Travaux en cours": {
+ "Travaux en cours T1": {
+ "account_number": "3421"
+ },
+ "Travaux en cours T2": {
+ "account_number": "3422"
+ },
+ "account_number": "342"
+ },
+ "Produits interm\u00e9diaires en cours": {
+ "Produits interm\u00e9diaires A": {
+ "account_number": "3431"
+ },
+ "Produits interm\u00e9diaires B": {
+ "account_number": "3432"
+ },
+ "account_number": "343"
+ },
+ "Produits r\u00e9siduels en cours": {
+ "Produits r\u00e9siduels A": {
+ "account_number": "3441"
+ },
+ "Produits r\u00e9siduels B": {
+ "account_number": "3442"
+ },
+ "account_number": "344"
+ },
+ "Actifs biologiques en cours": {
+ "Animaux": {
+ "account_number": "3451"
+ },
+ "V\u00e9g\u00e9taux": {
+ "account_number": "3452"
+ },
+ "account_number": "345"
+ },
+ "account_number": "34"
+ },
+ "Services en cours": {
+ "\u00c9tudes en cours": {
+ "\u00c9tudes en cours E1": {
+ "account_number": "3511"
+ },
+ "\u00c9tudes en cours E2": {
+ "account_number": "3512"
+ },
+ "account_number": "351"
+ },
+ "Prestations de services en cours": {
+ "Prestations de services S1": {
+ "account_number": "3521"
+ },
+ "Prestations de services S2": {
+ "account_number": "3522"
+ }
+ },
+ "account_number": "35"
+ },
+ "Produits finis": {
+ "Produits finis A": {
+ "account_number": "361"
+ },
+ "Produits finis B": {
+ "account_number": "362"
+ },
+ "Actifs biologiques": {
+ "Animaux": {
+ "account_number": "3631"
+ },
+ "V\u00e9g\u00e9taux": {
+ "account_number": "3632"
+ },
+ "Autres stocks (activit\u00e9s annexes)": {
+ "account_number": "3638"
+ },
+ "account_number": "363"
+ },
+ "account_number": "36"
+ },
+ "Produits interm\u00e9diaires et r\u00e9siduels": {
+ "Produits interm\u00e9diaires": {
+ "Produits interm\u00e9diaires A": {
+ "account_number": "3711"
+ },
+ "Produits interm\u00e9diaires B": {
+ "account_number": "3712"
+ },
+ "account_number": "371"
+ },
+ "Produits r\u00e9siduels": {
+ "D\u00e9chets": {
+ "account_number": "3721"
+ },
+ "Rebuts": {
+ "account_number": "3722"
+ },
+ "Mati\u00e8res de R\u00e9cup\u00e9ration": {
+ "account_number": "3723"
+ },
+ "account_number": "372"
+ },
+ "Actifs biologiques": {
+ "Animaux": {
+ "account_number": "3731"
+ },
+ "V\u00e9g\u00e9taux": {
+ "account_number": "3732"
+ },
+ "Autres stocks (activit\u00e9s annexes)": {
+ "account_number": "3738"
+ },
+ "account_number": "373"
+ },
+ "account_number": "37"
+ },
+ "Stocks en cours de route, en consignation ou en d\u00e9p\u00f4t": {
+ "account_type": "Stock",
+ "Marchandises en cours de route": {
+ "account_number": "381"
+ },
+ "Mati\u00e8res premi\u00e8res et fournitures li\u00e9es en cours de route": {
+ "account_number": "382"
+ },
+ "Autres approvisionnements en cours de route": {
+ "account_number": "383"
+ },
+ "Produits finis en cours de route": {
+ "account_number": "386"
+ },
+ "Stock en consignation ou en d\u00e9p\u00f4t": {
+ "Stock en consignation": {
+ "account_number": "3871"
+ },
+ "Stock en d\u00e9p\u00f4t": {
+ "account_number": "3872"
+ },
+ "account_number": "387"
+ },
+ "Stock provenant d\u2019immobilisations mises hors service ou au rebut": {
+ "account_number": "388"
+ },
+ "account_number": "38"
+ },
+ "D\u00e9pr\u00e9ciations des stocks et encours de production": {
+ "D\u00e9pr\u00e9ciations des stocks de marchandises": {
+ "account_number": "391"
+ },
+ "D\u00e9pr\u00e9ciations des stocks de mati\u00e8res premi\u00e8res et fournitures li\u00e9es": {
+ "account_number": "392"
+ },
+ "D\u00e9pr\u00e9ciations des stocks d\u2019autres approvisionnements": {
+ "account_number": "393"
+ },
+ "D\u00e9pr\u00e9ciations des productions en cours": {
+ "account_number": "394"
+ },
+ "D\u00e9pr\u00e9ciations des services en cours": {
+ "account_number": "395"
+ },
+ "D\u00e9pr\u00e9ciations des stocks de produits finis": {
+ "account_number": "396"
+ },
+ "D\u00e9pr\u00e9ciations des stocks de produits interm\u00e9diaires et r\u00e9siduels": {
+ "account_number": "397"
+ },
+ "D\u00e9pr\u00e9ciations des stocks en cours de route, en consignation ou en d\u00e9p\u00f4t": {
+ "account_number": "398"
+ },
+ "account_number": "39"
+ },
+ "root_type": "Asset",
+ "account_number": "3"
+ },
+ "4-Comptes de Tiers (ACTIF)": {
+ "40-Fournisseurs et comptes rattach\u00e9s (ACTIF)": {
+ "Fournisseurs d\u00e9biteurs": {
+ "Fournisseurs Avances et acomptes vers\u00e9s": {
+ "account_number": "4091"
+ },
+ "Fournisseurs Groupe avances et acomptes vers\u00e9s": {
+ "account_number": "4092"
+ },
+ "Fournisseurs Sous-traitants avances et acomptes vers\u00e9s": {
+ "account_number": "4093"
+ },
+ "Fournisseurs Cr\u00e9ances pour emballages et mat\u00e9riels \u00e0 rendre": {
+ "account_number": "4094"
+ },
+ "Fournisseurs Rabais, remises, ristournes et autres avoirs \u00e0 obtenir": {
+ "account_number": "4098"
+ },
+ "account_number": "409"
+ }
+ },
+ "41-Clients et comptes rattach\u00e9s (ACTIF)": {
+ "Clients": {
+ "Clients": {
+ "account_type": "Receivable",
+ "account_number": "4111"
+ },
+ "Clients groupe": {
+ "account_type": "Receivable",
+ "account_number": "4112"
+ },
+ "Clients, \u00c9tat et Collectivit\u00e9s publiques": {
+ "account_type": "Receivable",
+ "account_number": "4114"
+ },
+ "Clients, organismes internationaux": {
+ "account_type": "Receivable",
+ "account_number": "4115"
+ },
+ "Clients, r\u00e9serve de propri\u00e9t\u00e9": {
+ "account_type": "Receivable",
+ "account_number": "4116"
+ },
+ "Client, retenues de garantie": {
+ "account_type": "Receivable",
+ "account_number": "4117"
+ },
+ "Clients, d\u00e9gr\u00e8vement de taxes sur la valeur ajout\u00e9e (TVA)": {
+ "account_type": "Receivable",
+ "account_number": "4118"
+ },
+ "account_type": "Receivable",
+ "account_number": "411"
+ },
+ "Clients, effets \u00e0 recevoir en portefeuille": {
+ "Clients, effets \u00e0 recevoir": {
+ "account_type": "Receivable",
+ "account_number": "4121"
+ },
+ "Clients Groupe, effets \u00e0 recevoir": {
+ "account_type": "Receivable",
+ "account_number": "4122"
+ },
+ "\u00c9tat et Collectivit\u00e9s publiques, effets \u00e0 recevoir": {
+ "account_type": "Receivable",
+ "account_number": "4124"
+ },
+ "Organismes Internationaux, effets \u00e0 recevoir": {
+ "account_type": "Receivable",
+ "account_number": "4125"
+ },
+ "account_type": "Receivable",
+ "account_number": "412"
+ },
+ "Clients, ch\u00e8ques, effets et autres valeurs impay\u00e9es": {
+ "Clients, ch\u00e8ques impay\u00e9s": {
+ "account_type": "Receivable",
+ "account_number": "4131"
+ },
+ "Clients, effets impay\u00e9s": {
+ "account_type": "Receivable",
+ "account_number": "4132"
+ },
+ "Clients, cartes de cr\u00e9dit impay\u00e9es": {
+ "account_type": "Receivable",
+ "account_number": "4133"
+ },
+ "Clients, autres valeurs impay\u00e9es": {
+ "account_type": "Receivable",
+ "account_number": "4138"
+ },
+ "account_type": "Receivable",
+ "account_number": "413"
+ },
+ "Cr\u00e9ances sur cessions courantes d\u2019immobilisations": {
+ "Cr\u00e9ances en compte, immobilisations incorporelles": {
+ "account_type": "Receivable",
+ "account_number": "4141"
+ },
+ "Cr\u00e9ances en compte, immobilisations corporelles": {
+ "account_type": "Receivable",
+ "account_number": "4142"
+ },
+ "Effets \u00e0 recevoir, immobilisations incorporelles": {
+ "account_type": "Receivable",
+ "account_number": "4146"
+ },
+ "Effets \u00e0 recevoir, immobilisations corporelles": {
+ "account_type": "Receivable",
+ "account_number": "4147"
+ },
+ "account_type": "Receivable",
+ "account_number": "414"
+ },
+ "Clients, effets escompt\u00e9s non \u00e9chus": {
+ "account_type": "Receivable",
+ "account_number": "415"
+ },
+ "Cr\u00e9ances clients litigieuses ou douteuses": {
+ "Cr\u00e9ances litigieuses": {
+ "account_type": "Receivable",
+ "account_number": "4161"
+ },
+ "Cr\u00e9ances douteuses": {
+ "account_type": "Receivable",
+ "account_number": "4162"
+ },
+ "account_type": "Receivable",
+ "account_number": "416"
+ },
+ "Clients, produits \u00e0 recevoir": {
+ "Clients, factures \u00e0 \u00e9tablir": {
+ "account_type": "Receivable",
+ "account_number": "4181"
+ },
+ "Clients, int\u00e9r\u00eats courus": {
+ "account_type": "Receivable",
+ "account_number": "4186"
+ },
+ "account_type": "Receivable",
+ "account_number": "418"
+ },
+ "account_type": "Receivable"
+ },
+ "42-Personnel (ACTIF)": {
+ "Personnel, avances et acomptes": {
+ "Personnel, avances": {
+ "account_number": "4211"
+ },
+ "Personnel, acomptes": {
+ "account_number": "4212"
+ },
+ "Frais avanc\u00e9s et fournitures au personnel": {
+ "account_number": "4213"
+ },
+ "account_number": "421"
+ }
+ },
+ "43-Organismes sociaux (ACTIF)": {
+ "431-S\u00e9curit\u00e9 sociale": {
+ "Prestations familiales": {
+ "account_number": "4311"
+ },
+ "Accidents de travail": {
+ "account_number": "4312"
+ },
+ "Caisse de retraite obligatoire": {
+ "account_number": "4313"
+ },
+ "Caisse de retraite facultative": {
+ "account_number": "4314"
+ },
+ "Autres cotisations sociales": {
+ "account_number": "4318"
+ }
+ },
+ "432-Caisses de retraite compl\u00e9mentaire": {},
+ "433-Autres organismes sociaux": {
+ "Mutuelle": {
+ "account_number": "4331"
+ },
+ "Assurances retraite": {
+ "account_number": "4332"
+ },
+ "Assurances et organismes de sant\u00e9": {
+ "account_number": "4333"
+ }
+ },
+ "438-Organismes sociaux, charges \u00e0 payer et produits \u00e0 recevoir": {
+ "Produits \u00e0 recevoir": {
+ "account_number": "4387"
+ }
+ }
+ },
+ "44-\u00c9tat et collectivit\u00e9s publiques (ACTIF)": {
+ "\u00c9tat, TVA factur\u00e9e": {
+ "TVA factur\u00e9e sur ventes": {
+ "account_number": "4431"
+ },
+ "TVA factur\u00e9e sur prestations de services": {
+ "account_number": "4432"
+ },
+ "TVA factur\u00e9e sur travaux": {
+ "account_number": "4433"
+ },
+ "TVA factur\u00e9e sur production livr\u00e9e \u00e0 soi-m\u00eame": {
+ "account_number": "4434"
+ },
+ "TVA sur factures \u00e0 \u00e9tablir": {
+ "account_number": "4435"
+ },
+ "account_number": "443"
+ },
+ "\u00c9tat, TVA r\u00e9cup\u00e9rable": {
+ "TVA r\u00e9cup\u00e9rable sur immobilisations": {
+ "account_number": "4451"
+ },
+ "TVA r\u00e9cup\u00e9rable sur achats": {
+ "account_number": "4452"
+ },
+ "TVA r\u00e9cup\u00e9rable sur transport": {
+ "account_number": "4453"
+ },
+ "TVA r\u00e9cup\u00e9rable sur services ext\u00e9rieurs et autres charges": {
+ "account_number": "4454"
+ },
+ "TVA r\u00e9cup\u00e9rable sur factures non parvenues": {
+ "account_number": "4455"
+ },
+ "TVA transf\u00e9r\u00e9e par d\u2019autres entit\u00e9s": {
+ "account_number": "4456"
+ },
+ "account_number": "445"
+ },
+ "\u00c9tat, charges \u00e0 payer et produits \u00e0 recevoir": {
+ "Charges \u00e0 payer": {
+ "account_number": "4486"
+ },
+ "Produits \u00e0 recevoir": {
+ "account_number": "4487"
+ },
+ "account_number": "448"
+ },
+ "\u00c9tat, cr\u00e9ances et dettes diverses": {
+ "\u00c9tat, obligations cautionn\u00e9es": {
+ "account_number": "4491"
+ },
+ "\u00c9tat, avances et acomptes vers\u00e9s sur imp\u00f4ts": {
+ "account_number": "4492"
+ },
+ "\u00c9tat, fonds de dotation \u00e0 recevoir": {
+ "account_number": "4493"
+ },
+ "\u00c9tat, subventions investissement \u00e0 recevoir": {
+ "account_number": "4494"
+ },
+ "\u00c9tat, subventions d\u2019exploitation \u00e0 recevoir": {
+ "account_number": "4495"
+ },
+ "\u00c9tat, subventions d\u2019\u00e9quilibre \u00e0 recevoir": {
+ "account_number": "4496"
+ },
+ "\u00c9tat, avances sur subventions": {
+ "account_number": "4497"
+ },
+ "\u00c9tat, fonds r\u00e9glement\u00e9s provisionn\u00e9s": {
+ "account_number": "4499"
+ },
+ "account_number": "449"
+ }
+ },
+ "45-Organismes internationaux (ACTIF)": {
+ "Op\u00e9rations avec les organismes africains": {
+ "account_number": "451"
+ },
+ "Op\u00e9rations avec les autres organismes internationaux": {
+ "account_number": "452"
+ },
+ "Organismes internationaux, fonds de dotation et subventions \u00e0 recevoir": {
+ "Organismes internationaux, fonds de dotation \u00e0 recevoir": {
+ "account_number": "4581"
+ },
+ "Organismes internationaux, subventions \u00e0 recevoir": {
+ "account_number": "4582"
+ },
+ "account_number": "458"
+ }
+ },
+ "46-Apporteurs, associ\u00e9s et groupe (ACTIF)": {
+ "461-Apporteurs, op\u00e9rations sur le capital": {
+ "Apporteurs, capital appel\u00e9, non vers\u00e9": {
+ "account_number": "4613"
+ },
+ "Apporteurs, compte d\u2019apport, op\u00e9rations de restructuration (fusion...)": {
+ "account_number": "4614"
+ },
+ "Apporteurs, titres \u00e0 \u00e9changer": {
+ "account_number": "4618"
+ }
+ },
+ "Apporteurs, restant d\u00fb sur capital appel\u00e9": {
+ "account_number": "467"
+ }
+ },
+ "47-D\u00e9biteurs et cr\u00e9diteurs divers (ACTIF)": {
+ "472-Cr\u00e9ances et dettes sur titres de placement": {
+ "Cr\u00e9ances sur cessions de titres de placement": {
+ "account_number": "4721"
+ },
+ "Versements restant \u00e0 effectuer sur titres de placement non lib\u00e9r\u00e9s": {
+ "account_number": "4726"
+ }
+ },
+ "473-Interm\u00e9diaires Op\u00e9rations faites pour compte de tiers": {
+ "Mandants": {
+ "account_number": "4731"
+ },
+ "Mandataires": {
+ "account_number": "4732"
+ },
+ "Commettants": {
+ "account_number": "4733"
+ },
+ "Commissionnaires": {
+ "account_number": "4734"
+ },
+ "\u00c9tat, Collectivit\u00e9s publiques, fonds global d\u2019allocation": {
+ "account_number": "4739"
+ }
+ },
+ "474-Compte de r\u00e9partition p\u00e9riodique des charges et des produits": {
+ "Compte de r\u00e9partition p\u00e9riodique des produits": {
+ "account_number": "4747"
+ }
+ },
+ "475-Compte transitoire, ajustement sp\u00e9cial li\u00e9 \u00e0 la r\u00e9vision du SYSCOHADA": {
+ "Compte actif": {
+ "account_type": "Temporary",
+ "account_number": "4751"
+ }
+ },
+ "Charges constat\u00e9es d\u2019avance": {
+ "account_number": "476"
+ },
+ "478-\u00c9carts de conversion actif": {
+ "Diminution des cr\u00e9ances d\u2019exploitation": {
+ "account_number": "4781"
+ },
+ "Diminution des cr\u00e9ances financi\u00e8res": {
+ "account_number": "4782"
+ },
+ "Augmentation des dettes d\u2019exploitation": {
+ "account_number": "4783"
+ },
+ "Augmentation des dettes financi\u00e8res": {
+ "account_number": "4784"
+ },
+ "Diff\u00e9rences d\u2019\u00e9valuation sur instruments de tr\u00e9sorerie": {
+ "account_number": "4786"
+ },
+ "Diff\u00e9rences compens\u00e9es par couverture de change": {
+ "account_number": "4788"
+ }
+ }
+ },
+ "48-Cr\u00e9ances et dettes hors activit\u00e9s ordinaires (ACTIF)": {
+ "Cr\u00e9ances sur cessions d\u2019immobilisations": {
+ "En compte, immobilisations incorporelles": {
+ "account_number": "4851"
+ },
+ "En compte, immobilisations corporelles": {
+ "account_number": "4852"
+ },
+ "Effets \u00e0 recevoir, immobilisations incorporelles": {
+ "account_number": "4853"
+ },
+ "Effets \u00e0 recevoir, immobilisations corporelles": {
+ "account_number": "4854"
+ },
+ "Effets escompt\u00e9s non \u00e9chus": {
+ "account_number": "4855"
+ },
+ "Retenues de garantie": {
+ "account_number": "4857"
+ },
+ "Factures \u00e0 \u00e9tablir": {
+ "account_number": "4858"
+ },
+ "account_number": "485"
+ },
+ "Autres cr\u00e9ances hors activit\u00e9s ordinaires (HAO)": {
+ "account_number": "488"
+ }
+ },
+ "49-D\u00e9pr\u00e9ciations et provisions pour risques \u00e0 court terme (tiers) (ACTIF)": {
+ "D\u00e9pr\u00e9ciations des comptes clients": {
+ "Cr\u00e9ances litigieuses": {
+ "account_number": "4911"
+ },
+ "Cr\u00e9ances douteuses": {
+ "account_number": "4912"
+ },
+ "account_number": "491"
+ },
+ "D\u00e9pr\u00e9ciations des comptes organismes internationaux": {
+ "account_number": "495"
+ },
+ "D\u00e9pr\u00e9ciations des comptes apporteurs, associ\u00e9s et groupe": {
+ "Associ\u00e9s, comptes courants": {
+ "account_number": "4962"
+ },
+ "Associ\u00e9s, op\u00e9rations faites en commun": {
+ "account_number": "4963"
+ },
+ "Groupe, comptes courants": {
+ "account_number": "4966"
+ },
+ "account_number": "496"
+ },
+ "D\u00e9pr\u00e9ciations des comptes d\u00e9biteurs divers": {
+ "account_number": "497"
+ },
+ "D\u00e9pr\u00e9ciations des comptes de cr\u00e9ances HAO": {
+ "Cr\u00e9ances sur cessions d\u2019immobilisations": {
+ "account_number": "4985"
+ },
+ "Cr\u00e9ances sur cessions de titres de placement": {
+ "account_number": "4986"
+ },
+ "Autres cr\u00e9ances HAO": {
+ "account_number": "4988"
+ },
+ "account_number": "498"
+ },
+ "Provisions pour risques \u00e0 court terme": {
+ "Sur op\u00e9rations d\u2019exploitation": {
+ "account_number": "4991"
+ },
+ "Sur op\u00e9rations financi\u00e8res": {
+ "account_number": "4997"
+ },
+ "Sur op\u00e9rations HAO": {
+ "account_number": "4998"
+ },
+ "account_number": "499"
+ }
+ },
+ "root_type": "Asset"
+ },
+ "4-Comptes de Tiers (PASSIF)": {
+ "40-Fournisseurs et comptes rattach\u00e9s (PASSIF)": {
+ "Fournisseurs, dettes en compte": {
+ "Fournisseurs": {
+ "account_type": "Payable",
+ "account_number": "4011"
+ },
+ "Fournisseurs groupe": {
+ "account_type": "Payable",
+ "account_number": "4012"
+ },
+ "Fournisseurs sous-traitants": {
+ "account_type": "Payable",
+ "account_number": "4013"
+ },
+ "Fournisseurs, r\u00e9serve de propri\u00e9t\u00e9": {
+ "account_type": "Payable",
+ "account_number": "4016"
+ },
+ "Fournisseur, retenues de garantie": {
+ "account_type": "Payable",
+ "account_number": "4017"
+ },
+ "account_type": "Payable",
+ "account_number": "401"
+ },
+ "Fournisseurs, effets \u00e0 payer": {
+ "Fournisseurs Effets \u00e0 payer": {
+ "account_type": "Payable",
+ "account_number": "4021"
+ },
+ "Fournisseurs Groupe, effets \u00e0 payer": {
+ "account_type": "Payable",
+ "account_number": "4022"
+ },
+ "Fournisseurs Sous-traitants, effets \u00e0 payer": {
+ "account_type": "Payable",
+ "account_number": "4023"
+ },
+ "account_type": "Payable",
+ "account_number": "402"
+ },
+ "Fournisseurs, acquisitions courantes d\u2019immobilisations": {
+ "Fournisseurs Dettes en comptes, immobilisations incorporelles": {
+ "account_type": "Payable",
+ "account_number": "4041"
+ },
+ "Fournisseurs Dettes en comptes, immobilisations corporelles": {
+ "account_type": "Payable",
+ "account_number": "4042"
+ },
+ "Fournisseurs Effets \u00e0 payer, immobilisations incorporelles": {
+ "account_type": "Payable",
+ "account_number": "4046"
+ },
+ "Fournisseurs Effets \u00e0 payer, immobilisations corporelles": {
+ "account_type": "Payable",
+ "account_number": "4047"
+ },
+ "account_type": "Payable",
+ "account_number": "404"
+ },
+ "Fournisseurs, factures non parvenues": {
+ "Fournisseurs": {
+ "account_type": "Stock Received But Not Billed",
+ "account_number": "4081"
+ },
+ "Fournisseurs groupe": {
+ "account_type": "Stock Received But Not Billed",
+ "account_number": "4082"
+ },
+ "Fournisseurs sous-traitants": {
+ "account_type": "Stock Received But Not Billed",
+ "account_number": "4083"
+ },
+ "Fournisseurs, int\u00e9r\u00eats courus": {
+ "account_type": "Stock Received But Not Billed",
+ "account_number": "4086"
+ },
+ "account_type": "Stock Received But Not Billed",
+ "account_number": "408"
+ },
+ "account_type": "Payable"
+ },
+ "41-Clients et comptes rattach\u00e9s (PASSIF)": {
+ "Clients cr\u00e9diteurs": {
+ "Clients, avances et acomptes re\u00e7us": {
+ "account_number": "4191"
+ },
+ "Clients groupe, avances et acomptes re\u00e7us": {
+ "account_number": "4192"
+ },
+ "Clients, dettes pour emballages et mat\u00e9riels consign\u00e9s": {
+ "account_number": "4194"
+ },
+ "Clients, rabais, remises, ristournes et autres avoirs \u00e0 accorder": {
+ "account_number": "4198"
+ },
+ "account_number": "419"
+ }
+ },
+ "42-Personnel (PASSIF)": {
+ "Personnel, r\u00e9mun\u00e9rations dues": {
+ "account_number": "422"
+ },
+ "Personnel, oppositions, saisies-arr\u00eats": {
+ "Personnel, oppositions": {
+ "account_number": "4231"
+ },
+ "Personnel, saisies-arr\u00eats": {
+ "account_number": "4232"
+ },
+ "Personnel, avis \u00e0 tiers d\u00e9tenteur": {
+ "account_number": "4233"
+ },
+ "account_number": "423"
+ },
+ "Personnel, \u0153uvres sociales internes": {
+ "Assistance m\u00e9dicale": {
+ "account_number": "4241"
+ },
+ "Allocations familiales": {
+ "account_number": "4242"
+ },
+ "Organismes sociaux rattach\u00e9s \u00e0 l\u2019entit\u00e9": {
+ "account_number": "4245"
+ },
+ "Autres \u0153uvres sociales internes": {
+ "account_number": "4248"
+ },
+ "account_number": "424"
+ },
+ "Repr\u00e9sentants du personnel": {
+ "D\u00e9l\u00e9gu\u00e9s du personnel": {
+ "account_number": "4251"
+ },
+ "Syndicats et Comit\u00e9s d\u2019entreprises, d\u2019\u00c9tablissement": {
+ "account_number": "4252"
+ },
+ "Autres repr\u00e9sentants du personnel": {
+ "account_number": "4258"
+ },
+ "account_number": "425"
+ },
+ "Personnel, participation aux b\u00e9n\u00e9fices et au capital": {
+ "Participation aux b\u00e9n\u00e9fices": {
+ "account_number": "4261"
+ },
+ "Participation au capital": {
+ "account_number": "4264"
+ },
+ "account_number": "426"
+ },
+ "Personnel d\u00e9p\u00f4ts": {
+ "account_number": "427"
+ },
+ "Personnel, charges \u00e0 payer et produits \u00e0 recevoir": {
+ "Dettes provisionn\u00e9es pour cong\u00e9s \u00e0 payer": {
+ "account_number": "4281"
+ },
+ "Autres charges \u00e0 payer": {
+ "account_number": "4286"
+ },
+ "Produits \u00e0 recevoir": {
+ "account_number": "4287"
+ },
+ "account_number": "428"
+ }
+ },
+ "43-Organismes sociaux (PASSIF)": {
+ "438-Organismes sociaux, charges \u00e0 payer et produits \u00e0 recevoir": {
+ "Charges sociales sur gratifications \u00e0 payer": {
+ "account_number": "4381"
+ },
+ "Charges sociales sur cong\u00e9s \u00e0 payer": {
+ "account_number": "4382"
+ },
+ "Autres charges \u00e0 payer": {
+ "account_number": "4386"
+ }
+ }
+ },
+ "44-\u00c9tat et collectivit\u00e9s publiques (PASSIF)": {
+ "\u00c9tat, imp\u00f4t sur les b\u00e9n\u00e9fices": {
+ "account_number": "441"
+ },
+ "\u00c9tat, autres imp\u00f4ts et taxes": {
+ "Imp\u00f4ts et taxes d\u2019\u00c9tat": {
+ "account_number": "4421"
+ },
+ "Imp\u00f4ts et taxes pour les collectivit\u00e9s publiques": {
+ "account_number": "4422"
+ },
+ "Imp\u00f4ts et taxes recouvrables sur des obligataires": {
+ "account_number": "4423"
+ },
+ "Imp\u00f4ts et taxes recouvrables sur des associ\u00e9s": {
+ "account_number": "4424"
+ },
+ "Droits de douane": {
+ "account_number": "4426"
+ },
+ "Autres imp\u00f4ts et taxes": {
+ "account_number": "4428"
+ },
+ "account_number": "442"
+ },
+ "\u00c9tat, TVA due ou cr\u00e9dit de TVA": {
+ "\u00c9tat, TVA due": {
+ "account_number": "4441"
+ },
+ "\u00c9tat, cr\u00e9dit de TVA \u00e0 reporter": {
+ "account_number": "4449"
+ },
+ "account_number": "444"
+ },
+ "\u00c9tat, autres taxes sur le chiffre d\u2019affaires": {
+ "account_number": "446"
+ },
+ "\u00c9tat, imp\u00f4ts retenus \u00e0 la source": {
+ "Imp\u00f4t G\u00e9n\u00e9ral sur le revenu": {
+ "account_number": "4471"
+ },
+ "Imp\u00f4ts sur salaires": {
+ "account_number": "4472"
+ },
+ "Contribution nationale": {
+ "account_number": "4473"
+ },
+ "Contribution nationale de solidarit\u00e9": {
+ "account_number": "4474"
+ },
+ "Autres imp\u00f4ts et contributions": {
+ "account_number": "4478"
+ },
+ "account_number": "447"
+ }
+ },
+ "46-Apporteurs, associ\u00e9s et groupe (PASSIF)": {
+ "461-Apporteurs, op\u00e9rations sur le capital (PASSIF)": {
+ "Apporteurs, apports en nature": {
+ "account_number": "4611"
+ },
+ "Apporteurs, apports en num\u00e9raire": {
+ "account_number": "4612"
+ },
+ "Apporteurs, versements re\u00e7us sur augmentation de capital": {
+ "account_number": "4615"
+ },
+ "Apporteurs, versements anticip\u00e9s": {
+ "account_number": "4616"
+ },
+ "Apporteurs d\u00e9faillants": {
+ "account_number": "4617"
+ },
+ "Apporteurs, capital \u00e0 rembourser": {
+ "account_number": "4619"
+ }
+ },
+ "462-Associ\u00e9s, comptes courants": {
+ "Principal": {
+ "account_number": "4621"
+ },
+ "Int\u00e9r\u00eats courus": {
+ "account_number": "4626"
+ }
+ },
+ "463-Associ\u00e9s, op\u00e9rations faites en commun et GIE": {
+ "Op\u00e9rations courantes": {
+ "account_number": "4631"
+ },
+ "Int\u00e9r\u00eats courus": {
+ "account_number": "4636"
+ }
+ },
+ "Associ\u00e9s, dividendes \u00e0 payer": {
+ "account_number": "465"
+ },
+ "Groupe, comptes courants": {
+ "account_number": "466"
+ }
+ },
+ "47-D\u00e9biteurs et cr\u00e9diteurs divers (PASSIF)": {
+ "471-D\u00e9biteurs et cr\u00e9diteurs divers": {
+ "D\u00e9biteurs divers": {
+ "account_number": "4711"
+ },
+ "Cr\u00e9diteurs divers": {
+ "account_number": "4712"
+ },
+ "Obligataires": {
+ "account_number": "4713"
+ },
+ "R\u00e9mun\u00e9rations d\u2019administrateurs": {
+ "account_number": "4715"
+ },
+ "Compte d\u2019affacturage": {
+ "account_number": "4716"
+ },
+ "D\u00e9biteurs divers retenues de garantie": {
+ "account_number": "4717"
+ },
+ "Apport, compte de fusion et op\u00e9rations assimil\u00e9es": {
+ "account_number": "4718"
+ },
+ "Bons de souscription d\u2019actions et d\u2019obligations": {
+ "account_number": "4719"
+ }
+ },
+ "474-Compte de r\u00e9partition p\u00e9riodique des charges et des produits (PASSIF)": {
+ "Compte de r\u00e9partition p\u00e9riodique des charges": {
+ "account_number": "4746"
+ }
+ },
+ "475-Compte transitoire, ajustement sp\u00e9cial li\u00e9 \u00e0 la r\u00e9vision du SYSCOHADA (PASSIF)": {
+ "Compte passif": {
+ "account_number": "4752"
+ }
+ },
+ "Produits constat\u00e9s d\u2019avance": {
+ "account_number": "477"
+ },
+ "479-\u00c9carts de conversion passif": {
+ "Augmentation des cr\u00e9ances d\u2019exploitation": {
+ "account_number": "4791"
+ },
+ "Augmentation des cr\u00e9ances financi\u00e8res": {
+ "account_number": "4792"
+ },
+ "Diminution des dettes d\u2019exploitation": {
+ "account_number": "4793"
+ },
+ "Diminution des dettes financi\u00e8res": {
+ "account_number": "4794"
+ },
+ "Diff\u00e9rences d\u2019\u00e9valuation sur instruments de tr\u00e9sorerie": {
+ "account_number": "4797"
+ },
+ "Diff\u00e9rences compens\u00e9es par couverture de change": {
+ "account_number": "4798"
+ }
+ }
+ },
+ "48-Cr\u00e9ances et dettes hors activit\u00e9s ordinaires (HAO) (PASSIF)": {
+ "Fournisseurs d\u2019investissements": {
+ "Immobilisations incorporelles": {
+ "account_number": "4811"
+ },
+ "Immobilisations corporelles": {
+ "account_number": "4812"
+ },
+ "Versements restant \u00e0 effectuer sur titres de participation et titres immobilis\u00e9s non lib\u00e9r\u00e9s": {
+ "account_number": "4813"
+ },
+ "R\u00e9serve de propri\u00e9t\u00e9": {
+ "account_number": "4816"
+ },
+ "Retenues de garantie": {
+ "account_number": "4817"
+ },
+ "Factures non parvenues": {
+ "account_number": "4818"
+ },
+ "account_number": "481"
+ },
+ "Fournisseurs d\u2019investissements, effets \u00e0 payer": {
+ "Immobilisations incorporelles": {
+ "account_number": "4821"
+ },
+ "Immobilisations corporelles": {
+ "account_number": "4822"
+ },
+ "account_number": "482"
+ },
+ "Autres dettes hors activit\u00e9s ordinaires (HAO)": {
+ "Produits": {
+ "account_number": "4887"
+ },
+ "account_number": "484"
+ }
+ },
+ "root_type": "Liability"
+ },
+ "Comptes de tr\u00e9sorerie": {
+ "Titres de placement": {
+ "Titres du tr\u00e9sor et bons de caisse \u00e0 court terme": {
+ "Titres du Tr\u00e9sor \u00e0 court terme": {
+ "account_number": "5011"
+ },
+ "Titres d\u2019organismes financiers": {
+ "account_number": "5012"
+ },
+ "Bons de caisse \u00e0 court terme": {
+ "account_number": "5013"
+ },
+ "Frais d\u2019acquisition des titres de tr\u00e9sor et bons de caisse": {
+ "account_number": "5016"
+ },
+ "account_number": "501"
+ },
+ "Actions": {
+ "Actions ou parts propres": {
+ "account_number": "5021"
+ },
+ "Actions cot\u00e9es": {
+ "account_number": "5022"
+ },
+ "Actions non cot\u00e9es": {
+ "account_number": "5023"
+ },
+ "Actions d\u00e9membr\u00e9es (certificats d\u2019investissement, droits de vote)": {
+ "account_number": "5024"
+ },
+ "Autres actions": {
+ "account_number": "5025"
+ },
+ "Frais d\u2019acquisition des actions": {
+ "account_number": "5026"
+ },
+ "account_number": "502"
+ },
+ "Obligations": {
+ "Obligations \u00e9mises par la soci\u00e9t\u00e9 et rachet\u00e9es par elle": {
+ "account_number": "5031"
+ },
+ "Obligations cot\u00e9es": {
+ "account_number": "5032"
+ },
+ "Obligations non cot\u00e9es": {
+ "account_number": "5033"
+ },
+ "Autres obligations": {
+ "account_number": "5035"
+ },
+ "Frais d\u2019acquisition des obligations": {
+ "account_number": "5036"
+ },
+ "account_number": "503"
+ },
+ "Bons de souscription": {
+ "Bons de souscription d\u2019actions": {
+ "account_number": "5042"
+ },
+ "Bons de souscription d\u2019obligations": {
+ "account_number": "5043"
+ },
+ "account_number": "504"
+ },
+ "Titres n\u00e9gociables hors r\u00e9gion": {
+ "account_number": "505"
+ },
+ "Int\u00e9r\u00eats courus": {
+ "Titres du Tr\u00e9sor et bons de caisse \u00e0 court terme": {
+ "account_number": "5061"
+ },
+ "Actions": {
+ "account_number": "5062"
+ },
+ "Obligations": {
+ "account_number": "5063"
+ },
+ "account_number": "506"
+ },
+ "Autres titres de placement et cr\u00e9ances assimil\u00e9es": {
+ "account_number": "508"
+ },
+ "account_number": "50"
+ },
+ "Valeurs \u00e0 encaisser": {
+ "Effets \u00e0 encaisser": {
+ "account_number": "511"
+ },
+ "Effets \u00e0 l\u2019encaissement": {
+ "account_number": "512"
+ },
+ "Ch\u00e8ques \u00e0 encaisser": {
+ "account_number": "513"
+ },
+ "Ch\u00e8ques \u00e0 l\u2019encaissement": {
+ "account_number": "514"
+ },
+ "Cartes de cr\u00e9dit \u00e0 encaisser": {
+ "account_number": "515"
+ },
+ "Autres valeurs \u00e0 l\u2019encaissement": {
+ "Warrants": {
+ "account_number": "5181"
+ },
+ "Billets de fonds": {
+ "account_number": "5182"
+ },
+ "Ch\u00e8ques de voyage": {
+ "account_number": "5185"
+ },
+ "Coupons \u00e9chus": {
+ "account_number": "5186"
+ },
+ "Int\u00e9r\u00eats \u00e9chus des obligations": {
+ "account_number": "5187"
+ },
+ "account_number": "518"
+ },
+ "account_number": "51"
+ },
+ "Banques": {
+ "Banques locales": {
+ "Banques en monnaie nationale": {
+ "account_type": "Bank",
+ "account_number": "5211"
+ },
+ "Banques en devises": {
+ "account_type": "Bank",
+ "account_number": "5215"
+ },
+ "account_type": "Bank",
+ "account_number": "521"
+ },
+ "Banques autres \u00c9tats r\u00e9gion": {
+ "account_number": "522"
+ },
+ "Banques autres \u00c9tats zone mon\u00e9taire": {
+ "account_number": "523"
+ },
+ "Banques hors zone mon\u00e9taire": {
+ "account_number": "524"
+ },
+ "Banques d\u00e9p\u00f4t \u00e0 terme": {
+ "account_number": "525"
+ },
+ "Banques, int\u00e9r\u00eats courus": {
+ "Banque, int\u00e9r\u00eats courus, charges \u00e0 payer": {
+ "account_number": "5261"
+ },
+ "Banque, int\u00e9r\u00eats courus, produits \u00e0 recevoir": {
+ "account_number": "5267"
+ },
+ "account_number": "526"
+ },
+ "account_number": "52"
+ },
+ "\u00c9tablissements financiers et assimil\u00e9s": {
+ "Ch\u00e8ques postaux": {
+ "account_number": "531"
+ },
+ "Tr\u00e9sor": {
+ "account_number": "532"
+ },
+ "Soci\u00e9t\u00e9s de gestion et d\u2019interm\u00e9diation (SGI)": {
+ "account_number": "533"
+ },
+ "\u00c9tablissements financiers, int\u00e9r\u00eats courus": {
+ "account_number": "536"
+ },
+ "Autres organismes financiers": {
+ "account_number": "538"
+ },
+ "account_number": "53"
+ },
+ "Instruments de tr\u00e9sorerie": {
+ "Options de taux d\u2019int\u00e9r\u00eat": {
+ "account_number": "541"
+ },
+ "Options de taux de change": {
+ "account_number": "542"
+ },
+ "Options de taux boursiers": {
+ "account_number": "543"
+ },
+ "Instruments de march\u00e9s \u00e0 terme": {
+ "account_number": "544"
+ },
+ "Avoirs d\u2019or et autres m\u00e9taux pr\u00e9cieux": {
+ "account_number": "545"
+ },
+ "account_number": "54"
+ },
+ "Instruments de monnaie \u00e9lectronique": {
+ "Monnaie \u00e9lectronique carte carburant": {
+ "account_number": "551"
+ },
+ "Monnaie \u00e9lectronique t\u00e9l\u00e9phone portable": {
+ "account_number": "552"
+ },
+ "Monnaie \u00e9lectronique carte p\u00e9age": {
+ "account_number": "553"
+ },
+ "Porte-monnaie \u00e9lectronique": {
+ "account_number": "554"
+ },
+ "Autres instruments de monnaies \u00e9lectroniques": {
+ "account_number": "558"
+ },
+ "account_number": "55"
+ },
+ "Banques, cr\u00e9dits de tr\u00e9sorerie et d\u2019escompte": {
+ "Cr\u00e9dits de tr\u00e9sorerie": {
+ "account_number": "561"
+ },
+ "Escompte de cr\u00e9dits de campagne": {
+ "account_number": "564"
+ },
+ "Escompte de cr\u00e9dits ordinaires": {
+ "account_number": "565"
+ },
+ "Banques, cr\u00e9dits de tr\u00e9sorerie, int\u00e9r\u00eats courus": {
+ "account_number": "566"
+ },
+ "account_number": "56"
+ },
+ "Caisse": {
+ "Caisse si\u00e8ge social": {
+ "Caisse en monnaie nationale": {
+ "account_number": "5711"
+ },
+ "Caisse en devises": {
+ "account_number": "5712"
+ },
+ "account_number": "571"
+ },
+ "Caisse succursale A": {
+ "En monnaie nationale": {
+ "account_number": "5721"
+ },
+ "En devises": {
+ "account_number": "5722"
+ },
+ "account_number": "572"
+ },
+ "Caisse succursale B": {
+ "En monnaie nationale": {
+ "account_number": "5731"
+ },
+ "En devises": {
+ "account_number": "5732"
+ },
+ "account_number": "573"
+ },
+ "account_number": "57"
+ },
+ "R\u00e9gies d\u2019avances, accr\u00e9ditifs et virements internes": {
+ "R\u00e9gies d\u2019avance": {
+ "account_number": "581"
+ },
+ "Accr\u00e9ditifs": {
+ "account_number": "582"
+ },
+ "Virements de fonds": {
+ "account_number": "585"
+ },
+ "Autres virements internes": {
+ "account_number": "588"
+ },
+ "account_number": "58"
+ },
+ "D\u00e9pr\u00e9ciations et provisions pour risque \u00e0 court terme": {
+ "D\u00e9pr\u00e9ciations des titres de placement": {
+ "account_number": "590"
+ },
+ "D\u00e9pr\u00e9ciations des titres et valeurs \u00e0 encaisser": {
+ "account_number": "591"
+ },
+ "D\u00e9pr\u00e9ciations des comptes banques": {
+ "account_number": "592"
+ },
+ "D\u00e9pr\u00e9ciations des comptes \u00e9tablissements financiers et assimil\u00e9s": {
+ "account_number": "593"
+ },
+ "D\u00e9pr\u00e9ciations des comptes d\u2019instruments de tr\u00e9sorerie": {
+ "account_number": "594"
+ },
+ "Provisions pour risque \u00e0 court terme \u00e0 caract\u00e8re financier": {
+ "account_number": "599"
+ },
+ "account_number": "59"
+ },
+ "root_type": "Asset",
+ "account_number": "5"
+ },
+ "Comptes de charges des activit\u00e9s ordinaires": {
+ "Achats et variations de stocks": {
+ "Achats de marchandises": {
+ "Dans la R\u00e9gion": {
+ "account_number": "6011"
+ },
+ "Hors R\u00e9gion": {
+ "account_number": "6012"
+ },
+ "Aux entit\u00e9s du groupe dans la R\u00e9gion": {
+ "account_number": "6013"
+ },
+ "Aux entit\u00e9s du groupe hors R\u00e9gion": {
+ "account_number": "6014"
+ },
+ "Frais sur achats": {
+ "account_number": "6015"
+ },
+ "Rabais, remises et ristournes obtenus (non ventil\u00e9s)": {
+ "account_number": "6019"
+ },
+ "account_number": "601"
+ },
+ "Achats de mati\u00e8res premi\u00e8res et fournitures li\u00e9es": {
+ "Dans la R\u00e9gion": {
+ "account_number": "6021"
+ },
+ "Hors R\u00e9gion": {
+ "account_number": "6022"
+ },
+ "Aux entit\u00e9s du groupe dans la R\u00e9gion": {
+ "account_number": "6023"
+ },
+ "Aux entit\u00e9s du groupe hors R\u00e9gion": {
+ "account_number": "6024"
+ },
+ "Frais sur achats": {
+ "account_number": "6025"
+ },
+ "Rabais, remises et ristournes obtenus (non ventil\u00e9s)": {
+ "account_number": "6029"
+ },
+ "account_number": "602"
+ },
+ "Variations des stocks de biens achet\u00e9s": {
+ "Variations des stocks de marchandises": {
+ "account_number": "6031"
+ },
+ "Variations des stocks de mati\u00e8res premi\u00e8res et fournitures li\u00e9es": {
+ "account_number": "6032"
+ },
+ "Variations des stocks d\u2019autres approvisionnements": {
+ "account_number": "6033"
+ },
+ "account_number": "603"
+ },
+ "Achats stock\u00e9s de mati\u00e8res et fournitures consommables": {
+ "Mati\u00e8res consommables": {
+ "account_number": "6041"
+ },
+ "Mati\u00e8res combustibles": {
+ "account_number": "6042"
+ },
+ "Produits d\u2019entretien": {
+ "account_number": "6043"
+ },
+ "Fournitures d\u2019atelier et d\u2019usine": {
+ "account_number": "6044"
+ },
+ "Frais sur achat": {
+ "account_number": "6045"
+ },
+ "Fournitures de magasin": {
+ "account_number": "6046"
+ },
+ "Fournitures de bureau": {
+ "account_number": "6047"
+ },
+ "Rabais, remises et ristournes obtenus (non ventil\u00e9s)": {
+ "account_number": "6049"
+ },
+ "account_number": "604"
+ },
+ "Autres achats": {
+ "Fournitures non stockables Eau": {
+ "account_number": "6051"
+ },
+ "Fournitures non stockables \u00c9lectricit\u00e9": {
+ "account_number": "6052"
+ },
+ "Fournitures non stockables Autres \u00e9nergies": {
+ "account_number": "6053"
+ },
+ "Fournitures d\u2019entretien non stockables": {
+ "account_number": "6054"
+ },
+ "Fournitures de bureau non stockables": {
+ "account_number": "6055"
+ },
+ "Achats de petit mat\u00e9riel et outillage": {
+ "account_number": "6056"
+ },
+ "Achats d\u2019\u00e9tudes et prestations de services": {
+ "account_number": "6057"
+ },
+ "Achats de travaux, mat\u00e9riels et \u00e9quipements": {
+ "account_number": "6058"
+ },
+ "Rabais, remises et ristournes obtenus (non ventil\u00e9s)": {
+ "account_number": "6059"
+ },
+ "account_number": "605"
+ },
+ "Achats d\u2019emballages": {
+ "Emballages perdus": {
+ "account_number": "6081"
+ },
+ "Emballages r\u00e9cup\u00e9rables non identifiables": {
+ "account_number": "6082"
+ },
+ "Emballages \u00e0 usage mixte": {
+ "account_number": "6083"
+ },
+ "Frais sur achats": {
+ "account_number": "6085"
+ },
+ "Rabais, remises et ristournes obtenus (non ventil\u00e9s)": {
+ "account_number": "6089"
+ },
+ "account_number": "608"
+ },
+ "account_number": "60"
+ },
+ "Transports": {
+ "Transports sur ventes": {
+ "account_number": "612"
+ },
+ "Transports pour le compte de tiers": {
+ "account_number": "613"
+ },
+ "Transports du personnel": {
+ "account_number": "614"
+ },
+ "Transports de plis": {
+ "account_number": "616"
+ },
+ "Autres frais de transport": {
+ "Voyages et d\u00e9placements": {
+ "account_number": "6181"
+ },
+ "Transports entre \u00e9tablissements ou chantiers": {
+ "account_number": "6182"
+ },
+ "Transports administratifs": {
+ "account_number": "6183"
+ },
+ "account_number": "618"
+ },
+ "account_number": "61"
+ },
+ "Services ext\u00e9rieurs": {
+ "Sous-traitance g\u00e9n\u00e9rale": {
+ "account_number": "621"
+ },
+ "Locations, charges locatives": {
+ "Locations de terrains": {
+ "account_number": "6221"
+ },
+ "Locations de b\u00e2timents": {
+ "account_number": "6222"
+ },
+ "Locations de mat\u00e9riels et outillages": {
+ "account_number": "6223"
+ },
+ "Malis sur emballages": {
+ "account_number": "6224"
+ },
+ "Locations d\u2019emballages": {
+ "account_number": "6225"
+ },
+ "Fermages et loyers du foncier": {
+ "account_number": "6226"
+ },
+ "Locations et charges locatives diverses": {
+ "account_number": "6228"
+ },
+ "account_number": "622"
+ },
+ "Redevances de location acquisition": {
+ "Cr\u00e9dit-bail immobilier": {
+ "account_number": "6232"
+ },
+ "Cr\u00e9dit-bail mobilier": {
+ "account_number": "6233"
+ },
+ "Location-vente": {
+ "account_number": "6234"
+ },
+ "Autres contrats de location acquisition": {
+ "account_number": "6238"
+ },
+ "account_number": "623"
+ },
+ "Entretien, r\u00e9parations, remise en \u00e9tat et maintenance": {
+ "Entretien et r\u00e9parations des biens immobiliers": {
+ "account_number": "6241"
+ },
+ "Entretien et r\u00e9parations des biens mobiliers": {
+ "account_number": "6242"
+ },
+ "Maintenance": {
+ "account_number": "6243"
+ },
+ "Charges de d\u00e9mant\u00e8lement et remise en \u00e9tat": {
+ "account_number": "6244"
+ },
+ "Autres entretiens et r\u00e9parations": {
+ "account_number": "6248"
+ },
+ "account_number": "624"
+ },
+ "Primes d\u2019assurance": {
+ "Assurances multirisques": {
+ "account_number": "6251"
+ },
+ "Assurances mat\u00e9riel de transport": {
+ "account_number": "6252"
+ },
+ "Assurances risques d\u2019exploitation": {
+ "account_number": "6253"
+ },
+ "Assurances responsabilit\u00e9 du producteur": {
+ "account_number": "6254"
+ },
+ "Assurances insolvabilit\u00e9 clients": {
+ "account_number": "6255"
+ },
+ "Assurances transport sur ventes": {
+ "account_number": "6257"
+ },
+ "Autres primes d\u2019assurances": {
+ "account_number": "6258"
+ },
+ "account_number": "625"
+ },
+ "\u00c9tudes, recherches et documentation": {
+ "\u00c9tudes et recherches": {
+ "account_number": "6261"
+ },
+ "Documentation g\u00e9n\u00e9rale": {
+ "account_number": "6265"
+ },
+ "Documentation technique": {
+ "account_number": "6266"
+ },
+ "account_number": "626"
+ },
+ "Publicit\u00e9, publications, relations publiques": {
+ "Annonces, insertions": {
+ "account_number": "6271"
+ },
+ "Catalogues, imprim\u00e9s publicitaires": {
+ "account_number": "6272"
+ },
+ "\u00c9chantillons": {
+ "account_number": "6273"
+ },
+ "Foires et expositions": {
+ "account_number": "6274"
+ },
+ "Publications": {
+ "account_number": "6275"
+ },
+ "Cadeaux \u00e0 la client\u00e8le": {
+ "account_number": "6276"
+ },
+ "Frais de colloques, s\u00e9minaires, conf\u00e9rences": {
+ "account_number": "6277"
+ },
+ "Autres charges de publicit\u00e9 et relations publiques": {
+ "account_number": "6278"
+ },
+ "account_number": "627"
+ },
+ "Frais de t\u00e9l\u00e9communications": {
+ "Frais de t\u00e9l\u00e9phone": {
+ "account_number": "6281"
+ },
+ "Frais de t\u00e9lex": {
+ "account_number": "6282"
+ },
+ "Frais de t\u00e9l\u00e9copie": {
+ "account_number": "6283"
+ },
+ "Autres frais de t\u00e9l\u00e9communications": {
+ "account_number": "6288"
+ },
+ "account_number": "628"
+ },
+ "account_number": "62"
+ },
+ "Autres services ext\u00e9rieurs": {
+ "Frais bancaires": {
+ "Frais sur titres (vente, garde)": {
+ "account_number": "6311"
+ },
+ "Frais sur effets": {
+ "account_number": "6312"
+ },
+ "Location de coffres": {
+ "account_number": "6313"
+ },
+ "Commissions d\u2019affacturage": {
+ "account_number": "6314"
+ },
+ "Commissions sur cartes de cr\u00e9dit": {
+ "account_number": "6315"
+ },
+ "Frais d\u2019\u00e9mission d\u2019emprunts": {
+ "account_number": "6316"
+ },
+ "Frais sur instruments monnaie \u00e9lectronique": {
+ "account_number": "6317"
+ },
+ "Autres frais bancaires": {
+ "account_number": "6318"
+ },
+ "account_number": "631"
+ },
+ "R\u00e9mun\u00e9rations d\u2019interm\u00e9diaires et de conseils": {
+ "Commissions et courtages sur ventes": {
+ "account_number": "6322"
+ },
+ "Honoraires des professions r\u00e9glement\u00e9es": {
+ "account_number": "6324"
+ },
+ "Frais d\u2019actes et de contentieux": {
+ "account_number": "6325"
+ },
+ "R\u00e9mun\u00e9rations d\u2019affacturage": {
+ "account_number": "6326"
+ },
+ "R\u00e9mun\u00e9rations des autres prestataires de services": {
+ "account_number": "6327"
+ },
+ "Divers frais": {
+ "account_number": "6328"
+ },
+ "account_number": "632"
+ },
+ "Frais de formation du personnel": {
+ "account_number": "633"
+ },
+ "Redevances pour brevets, licences, logiciels, concessions et droits et valeurs similaires": {
+ "Redevances pour brevets, licences": {
+ "account_number": "6342"
+ },
+ "Redevances pour logiciels": {
+ "account_number": "6343"
+ },
+ "Redevances pour marques": {
+ "account_number": "6344"
+ },
+ "Redevances pour sites internet": {
+ "account_number": "6345"
+ },
+ "Redevances pour concessions, droits et valeurs similaires": {
+ "account_number": "6346"
+ },
+ "account_number": "634"
+ },
+ "Cotisations": {
+ "Cotisations": {
+ "account_number": "6351"
+ },
+ "Concours divers": {
+ "account_number": "6358"
+ },
+ "account_number": "635"
+ },
+ "R\u00e9mun\u00e9rations de personnel ext\u00e9rieur \u00e0 l\u2019entit\u00e9": {
+ "Personnel int\u00e9rimaire": {
+ "account_number": "6371"
+ },
+ "Personnel d\u00e9tach\u00e9 ou pr\u00eat\u00e9 \u00e0 l\u2019entit\u00e9": {
+ "account_number": "6372"
+ },
+ "account_number": "637"
+ },
+ "Autres charges externes": {
+ "Frais de recrutement du personnel": {
+ "account_number": "6381"
+ },
+ "Frais de d\u00e9m\u00e9nagement": {
+ "account_number": "6382"
+ },
+ "R\u00e9ceptions": {
+ "account_number": "6383"
+ },
+ "Missions": {
+ "account_number": "6384"
+ },
+ "Charges de copropri\u00e9t\u00e9": {
+ "account_number": "6385"
+ },
+ "account_number": "638"
+ },
+ "account_number": "63"
+ },
+ "Imp\u00f4ts et taxes": {
+ "Imp\u00f4ts et taxes directs": {
+ "Imp\u00f4ts fonciers et taxes annexes": {
+ "account_number": "6411"
+ },
+ "Patentes, licences et taxes annexes": {
+ "account_number": "6412"
+ },
+ "Taxes sur appointements et salaires": {
+ "account_number": "6413"
+ },
+ "Taxes d\u2019apprentissage": {
+ "account_number": "6414"
+ },
+ "Formation professionnelle continue": {
+ "account_number": "6415"
+ },
+ "Autres imp\u00f4ts et taxes directs": {
+ "account_number": "6418"
+ },
+ "account_number": "641"
+ },
+ "Imp\u00f4ts et taxes indirects": {
+ "account_number": "645"
+ },
+ "Droits d\u2019enregistrement": {
+ "Droits de mutation": {
+ "account_number": "6461"
+ },
+ "Droits de timbre": {
+ "account_number": "6462"
+ },
+ "Taxes sur les v\u00e9hicules de soci\u00e9t\u00e9": {
+ "account_number": "6463"
+ },
+ "Vignettes": {
+ "account_number": "6464"
+ },
+ "Autres droits": {
+ "account_number": "6468"
+ },
+ "account_number": "646"
+ },
+ "P\u00e9nalit\u00e9s, amendes fiscales": {
+ "P\u00e9nalit\u00e9s d\u2019assiette, imp\u00f4ts directs": {
+ "account_number": "6471"
+ },
+ "P\u00e9nalit\u00e9s d\u2019assiette, imp\u00f4ts indirects": {
+ "account_number": "6472"
+ },
+ "P\u00e9nalit\u00e9s de recouvrement, imp\u00f4ts directs": {
+ "account_number": "6473"
+ },
+ "P\u00e9nalit\u00e9s de recouvrement, imp\u00f4ts indirects": {
+ "account_number": "6474"
+ },
+ "Autres p\u00e9nalit\u00e9s et amendes fiscales": {
+ "account_number": "6478"
+ },
+ "account_number": "647"
+ },
+ "Autres imp\u00f4ts et taxes": {
+ "account_number": "648"
+ },
+ "account_number": "64"
+ },
+ "Autres charges": {
+ "Pertes sur cr\u00e9ances clients et autres d\u00e9biteurs": {
+ "Clients": {
+ "account_number": "6511"
+ },
+ "Autres d\u00e9biteurs": {
+ "account_number": "6515"
+ },
+ "account_number": "651"
+ },
+ "Quote-part de r\u00e9sultat sur op\u00e9rations faites en commun": {
+ "Quote-part transf\u00e9r\u00e9e de b\u00e9n\u00e9fices (comptabilit\u00e9 du g\u00e9rant)": {
+ "account_number": "6521"
+ },
+ "Pertes imput\u00e9es par transfert (comptabilit\u00e9 des associ\u00e9s non g\u00e9rants)": {
+ "account_number": "6525"
+ },
+ "account_number": "652"
+ },
+ "Valeurs comptables des cessions courantes d\u2019immobilisations": {
+ "Immobilisations incorporelles": {
+ "account_number": "6541"
+ },
+ "Immobilisations corporelles": {
+ "account_number": "6542"
+ },
+ "account_number": "654"
+ },
+ "Perte de change sur cr\u00e9ances et dettes commerciale": {
+ "account_number": "656"
+ },
+ "P\u00e9nalit\u00e9s et amendes p\u00e9nales": {
+ "account_number": "657"
+ },
+ "Charges diverses": {
+ "Indemnit\u00e9s de fonction et autres r\u00e9mun\u00e9rations d\u2019administrateurs": {
+ "account_number": "6581"
+ },
+ "Dons": {
+ "account_number": "6582"
+ },
+ "M\u00e9c\u00e9nat": {
+ "account_number": "6583"
+ },
+ "Autres charges diverses": {
+ "account_number": "6588"
+ },
+ "account_number": "658"
+ },
+ "Charges pour d\u00e9pr\u00e9ciations et provisions pour risques \u00e0 court terme d\u2019exploitation": {
+ "Sur risques \u00e0 court terme": {
+ "account_number": "6591"
+ },
+ "Sur stocks": {
+ "account_number": "6593"
+ },
+ "Sur cr\u00e9ances": {
+ "account_number": "6594"
+ },
+ "Autres charges pour d\u00e9pr\u00e9ciations et provisions pour risques \u00e0 court terme": {
+ "account_number": "6598"
+ },
+ "account_number": "659"
+ },
+ "account_number": "65"
+ },
+ "Charges de personnel": {
+ "R\u00e9mun\u00e9rations directes vers\u00e9es au personnel national": {
+ "Appointements salaires et commissions": {
+ "account_number": "6611"
+ },
+ "Primes et gratifications": {
+ "account_number": "6612"
+ },
+ "Cong\u00e9s pay\u00e9s": {
+ "account_number": "6613"
+ },
+ "Indemnit\u00e9s de pr\u00e9avis, de licenciement et de recherche d\u2019embauche": {
+ "account_number": "6614"
+ },
+ "Indemnit\u00e9s de maladie vers\u00e9es aux travailleurs": {
+ "account_number": "6615"
+ },
+ "Suppl\u00e9ment familial": {
+ "account_number": "6616"
+ },
+ "Avantages en nature": {
+ "account_number": "6617"
+ },
+ "Autres r\u00e9mun\u00e9rations directes": {
+ "account_number": "6618"
+ },
+ "account_number": "661"
+ },
+ "R\u00e9mun\u00e9rations directes vers\u00e9es au personnel non national": {
+ "Appointements salaires et commissions": {
+ "account_number": "6621"
+ },
+ "Primes et gratifications": {
+ "account_number": "6622"
+ },
+ "Cong\u00e9s pay\u00e9s": {
+ "account_number": "6623"
+ },
+ "Indemnit\u00e9s de pr\u00e9avis, de licenciement et de recherche d\u2019embauche": {
+ "account_number": "6624"
+ },
+ "Indemnit\u00e9s de maladie vers\u00e9es aux travailleurs": {
+ "account_number": "6625"
+ },
+ "Suppl\u00e9ment familial": {
+ "account_number": "6626"
+ },
+ "Avantages en nature": {
+ "account_number": "6627"
+ },
+ "Autres r\u00e9mun\u00e9rations directes": {
+ "account_number": "6628"
+ },
+ "account_number": "662"
+ },
+ "Indemnit\u00e9s forfaitaires vers\u00e9es au personnel": {
+ "Indemnit\u00e9s de logement": {
+ "account_number": "6631"
+ },
+ "Indemnit\u00e9s de repr\u00e9sentation": {
+ "account_number": "6632"
+ },
+ "Indemnit\u00e9s d\u2019expatriation": {
+ "account_number": "6633"
+ },
+ "Indemnit\u00e9s de transport": {
+ "account_number": "6634"
+ },
+ "Autres indemnit\u00e9s et avantages divers": {
+ "account_number": "6638"
+ },
+ "account_number": "663"
+ },
+ "Charges sociales": {
+ "Charges sociales sur r\u00e9mun\u00e9ration du personnel national": {
+ "account_number": "6641"
+ },
+ "Charges sociales sur r\u00e9mun\u00e9ration du personnel non national": {
+ "account_number": "6642"
+ },
+ "account_number": "664"
+ },
+ "R\u00e9mun\u00e9rations et charges sociales de l\u2019exploitant individuel": {
+ "R\u00e9mun\u00e9ration du travail de l\u2019exploitant": {
+ "account_number": "6661"
+ },
+ "Charges sociales": {
+ "account_number": "6662"
+ },
+ "account_number": "666"
+ },
+ "R\u00e9mun\u00e9ration transf\u00e9r\u00e9e de personnel ext\u00e9rieur": {
+ "Personnel int\u00e9rimaire": {
+ "account_number": "6671"
+ },
+ "Personnel d\u00e9tach\u00e9 ou pr\u00eat\u00e9 \u00e0 l\u2019entit\u00e9": {
+ "account_number": "6672"
+ },
+ "account_number": "667"
+ },
+ "Autres charges sociales": {
+ "Versements aux syndicats et comit\u00e9s d\u2019entreprise, d\u2019\u00e9tablissement": {
+ "account_number": "6681"
+ },
+ "Versements aux comit\u00e9s d\u2019hygi\u00e8ne et de s\u00e9curit\u00e9": {
+ "account_number": "6682"
+ },
+ "Versements et contributions aux autres \u0153uvres sociales": {
+ "account_number": "6683"
+ },
+ "M\u00e9decine du travail et pharmacie": {
+ "account_number": "6684"
+ },
+ "Assurances et organismes de sant\u00e9": {
+ "account_number": "6685"
+ },
+ "Assurances retraite et fonds de pension": {
+ "account_number": "6686"
+ },
+ "Majorations et p\u00e9nalit\u00e9s sociales": {
+ "account_number": "6687"
+ },
+ "Charges sociales diverses": {
+ "account_number": "6688"
+ },
+ "account_number": "668"
+ },
+ "account_number": "66"
+ },
+ "Frais financiers et charges assimil\u00e9es": {
+ "Int\u00e9r\u00eats des emprunts": {
+ "Emprunts obligataires": {
+ "account_number": "6711"
+ },
+ "Emprunts aupr\u00e8s des \u00e9tablissements de cr\u00e9dit": {
+ "account_number": "6712"
+ },
+ "Dettes li\u00e9es \u00e0 des participations": {
+ "account_number": "6713"
+ },
+ "Primes de remboursement des obligations": {
+ "account_number": "6714"
+ },
+ "account_number": "671"
+ },
+ "Int\u00e9r\u00eats dans loyers de location acquisition": {
+ "Int\u00e9r\u00eats dans loyers de location acquisition / cr\u00e9dit-bail immobilier": {
+ "account_number": "6722"
+ },
+ "Int\u00e9r\u00eats dans loyers de location acquisition / cr\u00e9dit-bail mobilier": {
+ "account_number": "6723"
+ },
+ "Int\u00e9r\u00eats dans loyers de location acquisition / location-vente": {
+ "account_number": "6724"
+ },
+ "Int\u00e9r\u00eats dans loyers des autres locations acquisition": {
+ "account_number": "6728"
+ },
+ "account_number": "672"
+ },
+ "Escomptes accord\u00e9s": {
+ "account_number": "673"
+ },
+ "Autres int\u00e9r\u00eats": {
+ "Avances re\u00e7ues et d\u00e9p\u00f4ts cr\u00e9diteurs": {
+ "account_number": "6741"
+ },
+ "Comptes courants bloqu\u00e9s": {
+ "account_number": "6742"
+ },
+ "Int\u00e9r\u00eats sur obligations cautionn\u00e9es": {
+ "account_number": "6743"
+ },
+ "Int\u00e9r\u00eats sur dettes commerciales": {
+ "account_number": "6744"
+ },
+ "Int\u00e9r\u00eats bancaires et sur op\u00e9rations de financement (escompte...)": {
+ "account_number": "6745"
+ },
+ "Int\u00e9r\u00eats sur dettes diverses": {
+ "account_number": "6748"
+ },
+ "account_number": "674"
+ },
+ "Escomptes des effets de commerce": {
+ "account_number": "675"
+ },
+ "Pertes de change financi\u00e8res": {
+ "account_number": "676"
+ },
+ "Pertes sur titres de placement": {
+ "Pertes sur cessions de titres de placement": {
+ "account_number": "6771"
+ },
+ "Mali provenant d\u2019attribution gratuite d\u2019actions au personnel salari\u00e9 et aux dirigeants": {
+ "account_number": "6772"
+ },
+ "account_number": "677"
+ },
+ "Pertes et charges sur risques financiers": {
+ "Sur rentes viag\u00e8res": {
+ "account_number": "6781"
+ },
+ "Sur op\u00e9rations financi\u00e8res": {
+ "account_number": "6782"
+ },
+ "Sur instruments de tr\u00e9sorerie": {
+ "account_number": "6784"
+ },
+ "account_number": "678"
+ },
+ "Charges pour d\u00e9pr\u00e9ciations et provisions pour risques \u00e0 court terme financi\u00e8res": {
+ "Sur risques financiers": {
+ "account_number": "6791"
+ },
+ "Sur titres de placement": {
+ "account_number": "6795"
+ },
+ "Autres charges pour d\u00e9pr\u00e9ciations et provisions pour risques \u00e0 court terme financi\u00e8res": {
+ "account_number": "6798"
+ },
+ "account_number": "679"
+ },
+ "account_number": "67"
+ },
+ "Dotations aux amortissements": {
+ "Dotations aux amortissements d\u2019exploitation": {
+ "Dotations aux amortissements des immobilisations incorporelles": {
+ "account_number": "6812"
+ },
+ "Dotations aux amortissements des immobilisations corporelles": {
+ "account_number": "6813"
+ },
+ "account_number": "681"
+ },
+ "account_number": "68"
+ },
+ "Dotations aux provisions et aux d\u00e9pr\u00e9ciations": {
+ "Dotations aux provisions et aux d\u00e9pr\u00e9ciations d\u2019exploitation": {
+ "Dotations aux provisions pour risques et charges": {
+ "account_number": "6911"
+ },
+ "Dotations aux d\u00e9pr\u00e9ciations des immobilisations incorporelles": {
+ "account_number": "6913"
+ },
+ "Dotations aux d\u00e9pr\u00e9ciations des immobilisations corporelles": {
+ "account_number": "6914"
+ },
+ "account_number": "691"
+ },
+ "Dotations aux provisions et aux d\u00e9pr\u00e9ciations financi\u00e8res": {
+ "Dotations aux provisions pour risques et charges": {
+ "account_number": "6971"
+ },
+ "Dotations aux d\u00e9pr\u00e9ciations des immobilisations financi\u00e8res": {
+ "account_number": "6972"
+ },
+ "account_number": "697"
+ },
+ "account_number": "69"
+ },
+ "root_type": "Expense",
+ "account_number": "6"
+ },
+ "Comptes de produits des activit\u00e9s ordinaires": {
+ "Ventes": {
+ "Ventes de marchandises": {
+ "Dans la R\u00e9gion": {
+ "account_number": "7011"
+ },
+ "Hors R\u00e9gion": {
+ "account_number": "7012"
+ },
+ "Aux entit\u00e9s du groupe dans la R\u00e9gion": {
+ "account_number": "7013"
+ },
+ "Aux entit\u00e9s du groupe hors R\u00e9gion": {
+ "account_number": "7014"
+ },
+ "Sur internet": {
+ "account_number": "7015"
+ },
+ "Rabais, remises, ristournes accord\u00e9s (non ventil\u00e9s)": {
+ "account_number": "7019"
+ },
+ "account_number": "701"
+ },
+ "Ventes de produits finis": {
+ "Dans la R\u00e9gion": {
+ "account_number": "7021"
+ },
+ "Hors R\u00e9gion": {
+ "account_number": "7022"
+ },
+ "Aux entit\u00e9s du groupe dans la R\u00e9gion": {
+ "account_number": "7023"
+ },
+ "Aux entit\u00e9s du groupe hors R\u00e9gion": {
+ "account_number": "7024"
+ },
+ "Sur internet": {
+ "account_number": "7025"
+ },
+ "Rabais, remises, ristournes accord\u00e9s (non ventil\u00e9s)": {
+ "account_number": "7029"
+ },
+ "account_number": "702"
+ },
+ "Ventes de produits interm\u00e9diaires": {
+ "Dans la R\u00e9gion": {
+ "account_number": "7031"
+ },
+ "Hors R\u00e9gion": {
+ "account_number": "7032"
+ },
+ "Aux entit\u00e9s du groupe dans la R\u00e9gion": {
+ "account_number": "7033"
+ },
+ "Aux entit\u00e9s du groupe hors R\u00e9gion": {
+ "account_number": "7034"
+ },
+ "Sur internet": {
+ "account_number": "7035"
+ },
+ "Rabais, remises, ristournes accord\u00e9s (non ventil\u00e9s)": {
+ "account_number": "7039"
+ },
+ "account_number": "703"
+ },
+ "Ventes de produits r\u00e9siduels": {
+ "Dans la R\u00e9gion": {
+ "account_number": "7041"
+ },
+ "Hors R\u00e9gion": {
+ "account_number": "7042"
+ },
+ "Aux entit\u00e9s du groupe dans la R\u00e9gion": {
+ "account_number": "7043"
+ },
+ "Aux entit\u00e9s du groupe hors R\u00e9gion": {
+ "account_number": "7044"
+ },
+ "Sur internet": {
+ "account_number": "7045"
+ },
+ "Rabais, remises, ristournes accord\u00e9s (non ventil\u00e9s)": {
+ "account_number": "7049"
+ },
+ "account_number": "704"
+ },
+ "Travaux factur\u00e9s": {
+ "Dans la R\u00e9gion": {
+ "account_number": "7051"
+ },
+ "Hors R\u00e9gion": {
+ "account_number": "7052"
+ },
+ "Aux entit\u00e9s du groupe dans la R\u00e9gion": {
+ "account_number": "7053"
+ },
+ "Aux entit\u00e9s du groupe hors R\u00e9gion": {
+ "account_number": "7054"
+ },
+ "Sur internet": {
+ "account_number": "7055"
+ },
+ "Rabais, remises, ristournes accord\u00e9s (non ventil\u00e9s)": {
+ "account_number": "7059"
+ },
+ "account_number": "705"
+ },
+ "Services vendus": {
+ "Dans la R\u00e9gion": {
+ "account_number": "7061"
+ },
+ "Hors R\u00e9gion": {
+ "account_number": "7062"
+ },
+ "Aux entit\u00e9s du groupe dans la R\u00e9gion": {
+ "account_number": "7063"
+ },
+ "Aux entit\u00e9s du groupe hors R\u00e9gion": {
+ "account_number": "7064"
+ },
+ "Sur internet": {
+ "account_number": "7065"
+ },
+ "Rabais, remises, ristournes accord\u00e9s (non ventil\u00e9s)": {
+ "account_number": "7069"
+ },
+ "account_number": "706"
+ },
+ "Produits accessoires": {
+ "Ports, emballages perdus et autres frais factur\u00e9s": {
+ "account_number": "7071"
+ },
+ "Commissions et courtages": {
+ "account_number": "7072"
+ },
+ "Locations": {
+ "account_number": "7073"
+ },
+ "Bonis sur reprises et cessions d\u2019emballages": {
+ "account_number": "7074"
+ },
+ "Mise \u00e0 disposition de personnel": {
+ "account_number": "7075"
+ },
+ "Redevances pour brevets, logiciels, marques et droits similaires": {
+ "account_number": "7076"
+ },
+ "Services exploit\u00e9s dans l\u2019int\u00e9r\u00eat du personnel": {
+ "account_number": "7077"
+ },
+ "Autres produits accessoires": {
+ "account_number": "7078"
+ },
+ "account_number": "707"
+ },
+ "account_number": "70"
+ },
+ "Subventions d\u2019exploitation": {
+ "Sur produits \u00e0 l\u2019exportation": {
+ "account_number": "711"
+ },
+ "Sur produits \u00e0 l\u2019importation": {
+ "account_number": "712"
+ },
+ "Sur produits de p\u00e9r\u00e9quation": {
+ "account_number": "713"
+ },
+ "Indemnit\u00e9s et subventions d\u2019exploitation (entit\u00e9 agricole)": {
+ "account_number": "714"
+ },
+ "Autres subventions d\u2019exploitation": {
+ "Vers\u00e9es par l\u2019\u00c9tat et les collectivit\u00e9s publiques": {
+ "account_number": "7181"
+ },
+ "Vers\u00e9es par les organismes internationaux": {
+ "account_number": "7182"
+ },
+ "Vers\u00e9es par des tiers": {
+ "account_number": "7183"
+ },
+ "account_number": "718"
+ },
+ "account_number": "71"
+ },
+ "Production immobilis\u00e9e": {
+ "Immobilisations incorporelles": {
+ "account_number": "721"
+ },
+ "Immobilisations corporelles": {
+ "Immobilisations corporelles (hors actifs biologiques)": {
+ "account_number": "7221"
+ },
+ "Immobilisations corporelles (actifs biologiques)": {
+ "account_number": "7222"
+ },
+ "account_number": "722"
+ },
+ "Production auto-consomm\u00e9e": {
+ "account_number": "724"
+ },
+ "Immobilisations financi\u00e8res": {
+ "account_number": "726"
+ },
+ "account_number": "72"
+ },
+ "Variations des stocks de biens et de services produits": {
+ "Variations des stocks de produits en cours": {
+ "Produits en cours": {
+ "account_number": "7341"
+ },
+ "Travaux en cours": {
+ "account_number": "7342"
+ },
+ "account_number": "734"
+ },
+ "Variations des en-cours de services": {
+ "\u00c9tudes en cours": {
+ "account_number": "7351"
+ },
+ "Prestations de services en cours": {
+ "account_number": "7352"
+ },
+ "account_number": "735"
+ },
+ "Variations des stocks de produits finis": {
+ "account_number": "736"
+ },
+ "Variations des stocks de produits interm\u00e9diaires et r\u00e9siduels": {
+ "Produits interm\u00e9diaires": {
+ "account_number": "7371"
+ },
+ "Produits r\u00e9siduels": {
+ "account_number": "7372"
+ },
+ "account_number": "737"
+ },
+ "account_number": "73"
+ },
+ "Autres produits": {
+ "Profits sur cr\u00e9ances clients et autres d\u00e9biteurs": {
+ "account_number": "751"
+ },
+ "Quote-part de r\u00e9sultat sur op\u00e9rations faites en commun": {
+ "Quote-part transf\u00e9r\u00e9e de pertes (comptabilit\u00e9 du g\u00e9rant)": {
+ "account_number": "7521"
+ },
+ "B\u00e9n\u00e9fices attribu\u00e9s par transfert (comptabilit\u00e9 des associ\u00e9s non g\u00e9rants)": {
+ "account_number": "7525"
+ },
+ "account_number": "752"
+ },
+ "Produits des cessions courantes d\u2019immobilisations": {
+ "Immobilisations incorporelles": {
+ "account_number": "7541"
+ },
+ "Immobilisations corporelles": {
+ "account_number": "7542"
+ },
+ "account_number": "754"
+ },
+ "Gains de change sur cr\u00e9ances et dettes commerciales": {
+ "account_number": "756"
+ },
+ "Produits divers": {
+ "Indemnit\u00e9s de fonction et autres r\u00e9mun\u00e9rations d\u2019administrateurs": {
+ "account_number": "7581"
+ },
+ "Indemnit\u00e9s d\u2019assurances re\u00e7ues": {
+ "account_number": "7582"
+ },
+ "Autres produits divers": {
+ "account_number": "7588"
+ },
+ "account_number": "758"
+ },
+ "Reprises de charges pour d\u00e9pr\u00e9ciations et provisions pour risques \u00e0 court terme d\u2019exploitation": {
+ "Sur risques \u00e0 court terme": {
+ "account_number": "7591"
+ },
+ "Sur stocks": {
+ "account_number": "7593"
+ },
+ "Sur cr\u00e9ances": {
+ "account_number": "7594"
+ },
+ "Sur autres charges pour d\u00e9pr\u00e9ciations et provisions pour risques \u00e0 court terme d\u2019exploitation": {
+ "account_number": "7598"
+ },
+ "account_number": "759"
+ },
+ "account_number": "75"
+ },
+ "Revenus financiers et produits assimil\u00e9s": {
+ "Int\u00e9r\u00eats de pr\u00eats et cr\u00e9ances diverses": {
+ "Int\u00e9r\u00eats de pr\u00eats": {
+ "account_number": "7712"
+ },
+ "Int\u00e9r\u00eats sur cr\u00e9ances diverses": {
+ "account_number": "7713"
+ },
+ "account_number": "771"
+ },
+ "Revenus de participations et autres titres immobilis\u00e9s": {
+ "Revenus des titres de participation": {
+ "account_number": "7721"
+ },
+ "Revenus autres titres immobilis\u00e9s": {
+ "account_number": "7722"
+ },
+ "account_number": "772"
+ },
+ "Escomptes obtenus": {
+ "account_number": "773"
+ },
+ "Revenus de placement": {
+ "Revenus des obligations": {
+ "account_number": "7745"
+ },
+ "Revenus des titres de placement": {
+ "account_number": "7746"
+ },
+ "account_number": "774"
+ },
+ "Int\u00e9r\u00eats dans loyers de location acquisition": {
+ "account_number": "775"
+ },
+ "Gains de change financiers": {
+ "account_number": "776"
+ },
+ "Gains sur cessions de titres de placement": {
+ "account_number": "777"
+ },
+ "Gains sur risques financiers": {
+ "Sur rentes viag\u00e8res": {
+ "account_number": "7781"
+ },
+ "Sur op\u00e9rations financi\u00e8res": {
+ "account_number": "7782"
+ },
+ "Sur instruments de tr\u00e9sorerie": {
+ "account_number": "7784"
+ },
+ "account_number": "778"
+ },
+ "Reprises de charges pour d\u00e9pr\u00e9ciations et provisions \u00e0 court terme financi\u00e8res": {
+ "Sur risques financiers": {
+ "account_number": "7791"
+ },
+ "Sur titres de placement": {
+ "account_number": "7795"
+ },
+ "Sur autres charges pour d\u00e9pr\u00e9ciations et provisions pour risques \u00e0 court terme financi\u00e8res": {
+ "account_number": "7798"
+ },
+ "account_number": "779"
+ },
+ "account_number": "77"
+ },
+ "Transferts de charges": {
+ "Transferts de charges d\u2019exploitation": {
+ "account_number": "781"
+ },
+ "Transferts de charges financi\u00e8res": {
+ "account_number": "787"
+ },
+ "account_number": "78"
+ },
+ "Reprises de provisions, de d\u00e9pr\u00e9ciations et autres": {
+ "Reprises de provisions et d\u00e9pr\u00e9ciations d\u2019exploitation": {
+ "Pour risques et charges": {
+ "account_number": "7911"
+ },
+ "Des immobilisations incorporelles": {
+ "account_number": "7913"
+ },
+ "Des immobilisations corporelles": {
+ "account_number": "7914"
+ },
+ "account_number": "791"
+ },
+ "Reprises de provisions et d\u00e9pr\u00e9ciations financi\u00e8res": {
+ "Pour risques et charges": {
+ "account_number": "7971"
+ },
+ "Des immobilisations financi\u00e8res": {
+ "account_number": "7972"
+ },
+ "account_number": "797"
+ },
+ "Reprises d\u2019amortissements": {
+ "account_number": "798"
+ },
+ "Reprises de subventions d\u2019investissement": {
+ "account_number": "799"
+ },
+ "account_number": "79"
+ },
+ "root_type": "Income",
+ "account_number": "7"
+ },
+ "8-Comptes des autres charges et des autres produits (CHARGES)": {
+ "Valeurs comptables des cessions d\u2019immobilisations": {
+ "Immobilisations incorporelles": {
+ "account_number": "811"
+ },
+ "Immobilisations corporelles": {
+ "account_number": "812"
+ },
+ "Immobilisations financi\u00e8res": {
+ "account_number": "816"
+ },
+ "account_number": "81"
+ },
+ "Charges hors activit\u00e9s ordinaires": {
+ "Charges HAO constat\u00e9es": {
+ "account_number": "831"
+ },
+ "Charges li\u00e9es aux op\u00e9rations de restructuration": {
+ "account_number": "833"
+ },
+ "Pertes sur cr\u00e9ances HAO": {
+ "account_number": "834"
+ },
+ "Dons et lib\u00e9ralit\u00e9s accord\u00e9s": {
+ "account_number": "835"
+ },
+ "Abandons de cr\u00e9ances consentis": {
+ "account_number": "836"
+ },
+ "Charges li\u00e9es aux op\u00e9rations de liquidation": {
+ "account_number": "837"
+ },
+ "Charges pour d\u00e9pr\u00e9ciations et provisions pour risques \u00e0 court terme HAO": {
+ "account_number": "839"
+ },
+ "account_number": "83"
+ },
+ "Dotations hors activit\u00e9s ordinaires": {
+ "Dotations aux provisions r\u00e9glement\u00e9es": {
+ "account_number": "851"
+ },
+ "Dotations aux amortissements HAO": {
+ "account_number": "852"
+ },
+ "Dotations aux d\u00e9pr\u00e9ciations HAO": {
+ "account_number": "853"
+ },
+ "Dotations aux provisions pour risques et charges HAO": {
+ "account_number": "854"
+ },
+ "Autres dotations HAO": {
+ "account_number": "858"
+ },
+ "account_number": "85"
+ },
+ "Participation des travailleurs": {
+ "Participation l\u00e9gale aux b\u00e9n\u00e9fices": {
+ "account_number": "871"
+ },
+ "Participation contractuelle aux b\u00e9n\u00e9fices": {
+ "account_number": "874"
+ },
+ "Autres participations": {
+ "account_number": "878"
+ },
+ "account_number": "87"
+ },
+ "Imp\u00f4ts sur le r\u00e9sultat": {
+ "Imp\u00f4ts sur les b\u00e9n\u00e9fices de l\u2019exercice": {
+ "Activit\u00e9s exerc\u00e9es dans l\u2019\u00c9tat": {
+ "account_number": "8911"
+ },
+ "Activit\u00e9s exerc\u00e9es dans les autres \u00c9tats de la R\u00e9gion": {
+ "account_number": "8912"
+ },
+ "Activit\u00e9s exerc\u00e9es hors R\u00e9gion": {
+ "account_number": "8913"
+ },
+ "account_number": "891"
+ },
+ "Rappel d\u2019imp\u00f4ts sur r\u00e9sultats ant\u00e9rieurs": {
+ "account_number": "892"
+ },
+ "Imp\u00f4t minimum forfaitaire IMF": {
+ "account_number": "895"
+ },
+ "D\u00e9gr\u00e8vements et annulations d\u2019imp\u00f4ts sur r\u00e9sultats ant\u00e9rieurs": {
+ "D\u00e9gr\u00e8vements": {
+ "account_number": "8991"
+ },
+ "Annulations pour pertes r\u00e9troactives": {
+ "account_number": "8994"
+ },
+ "account_number": "899"
+ },
+ "account_number": "89"
+ },
+ "root_type": "Expense"
+ },
+ "8-Comptes des autres charges et des autres produits (PRODUITS)": {
+ "Produits des cessions d\u2019immobilisations": {
+ "Immobilisations incorporelles": {
+ "account_number": "821"
+ },
+ "Immobilisations corporelles": {
+ "account_number": "822"
+ },
+ "Immobilisations financi\u00e8res": {
+ "account_number": "826"
+ },
+ "account_number": "82"
+ },
+ "Produits hors activit\u00e9s ordinaires": {
+ "Produits HAO constat\u00e9s": {
+ "account_number": "841"
+ },
+ "Produits li\u00e9s aux op\u00e9rations de restructuration": {
+ "account_number": "843"
+ },
+ "Indemnit\u00e9s et subventions HAO (entit\u00e9 agricole)": {
+ "account_number": "844"
+ },
+ "Dons et lib\u00e9ralit\u00e9s obtenus": {
+ "account_number": "845"
+ },
+ "Abandons de cr\u00e9ances obtenus": {
+ "account_number": "846"
+ },
+ "Produits li\u00e9s aux op\u00e9rations de liquidation": {
+ "account_number": "847"
+ },
+ "Transferts de charges HAO": {
+ "account_number": "848"
+ },
+ "Reprises de charges pour d\u00e9pr\u00e9ciations et provisions pour risques \u00e0 court terme HAO": {
+ "account_number": "849"
+ },
+ "account_number": "84"
+ },
+ "Reprises de charges, provisions et d\u00e9pr\u00e9ciations HAO": {
+ "Reprises de provisions r\u00e9glement\u00e9es": {
+ "account_number": "861"
+ },
+ "Reprises d\u2019amortissements HAO": {
+ "account_number": "862"
+ },
+ "Reprises de d\u00e9pr\u00e9ciations HAO": {
+ "account_number": "863"
+ },
+ "Reprises de provisions pour risques et charges HAO": {
+ "account_number": "864"
+ },
+ "Autres reprises HAO": {
+ "account_number": "868"
+ },
+ "account_number": "86"
+ },
+ "Subventions d\u2019\u00e9quilibre": {
+ "\u00c9tat": {
+ "account_number": "881"
+ },
+ "Collectivit\u00e9s publiques": {
+ "account_number": "884"
+ },
+ "Groupe": {
+ "account_number": "886"
+ },
+ "Autres": {
+ "account_number": "888"
+ },
+ "account_number": "88"
+ },
+ "root_type": "Income"
+ }
+ }
+}
\ No newline at end of file
diff --git a/erpnext/accounts/doctype/account/chart_of_accounts/verified/ga_plan_comptable.json b/erpnext/accounts/doctype/account/chart_of_accounts/verified/ga_plan_comptable.json
new file mode 100644
index 00000000000..fe31f87a47b
--- /dev/null
+++ b/erpnext/accounts/doctype/account/chart_of_accounts/verified/ga_plan_comptable.json
@@ -0,0 +1,1919 @@
+{
+ "country_code": "ga",
+ "name": "Syscohada - Plan Comptable",
+ "tree": {
+ "1-Comptes de ressources durables": {
+ "10-Capital": {
+ "101-Capital social": {
+ "1011-Capital souscrit, non appel\u00e9": {},
+ "1012-Capital souscrit, appel\u00e9, non vers\u00e9": {},
+ "1013-Capital souscrit, appel\u00e9, vers\u00e9, non amorti": {},
+ "1014-Capital souscrit, appel\u00e9, vers\u00e9, amorti": {},
+ "1018-Capital souscrit soumis \u00e0 des conditions particuli\u00e8res": {}
+ },
+ "102-Capital par dotation": {
+ "1021-Dotation initiale": {},
+ "1022-Dotations compl\u00e9mentaires": {},
+ "1028-Autres dotations": {}
+ },
+ "103-Capital personnel": {},
+ "104-Compte de l\u2019exploitant": {
+ "1041-Apports temporaires": {},
+ "1042-Op\u00e9rations courantes": {},
+ "1043-R\u00e9mun\u00e9rations, imp\u00f4ts et autres charges personnelles": {},
+ "1047-Pr\u00e9l\u00e8vements d\u2019autoconsommation": {},
+ "1048-Autres pr\u00e9l\u00e8vements": {}
+ },
+ "105-Primes li\u00e9es au capital social": {
+ "1051-Primes d\u2019\u00e9mission": {},
+ "1052-Primes d\u2019apport": {},
+ "1053-Primes de fusion": {},
+ "1054-Primes de conversion": {},
+ "1058-Autres primes": {}
+ },
+ "106-\u00c9carts de r\u00e9\u00e9valuation": {
+ "1061-\u00c9carts de r\u00e9\u00e9valuation l\u00e9gale": {},
+ "1062-\u00c9carts de r\u00e9\u00e9valuation libre": {}
+ },
+ "109-Apporteurs, capital souscrit, non appel\u00e9": {}
+ },
+ "11-R\u00e9serves": {
+ "111-R\u00e9serve l\u00e9gale": {},
+ "112-R\u00e9serves statutaires ou contractuelles": {},
+ "113-R\u00e9serves r\u00e9glement\u00e9es": {
+ "1131-R\u00e9serves de plus-values nettes \u00e0 long terme": {},
+ "1132-R\u00e9serves d\u2019attribution gratuite d\u2019actions au personnel salari\u00e9 et aux dirigeants": {},
+ "1133-R\u00e9serves cons\u00e9cutives \u00e0 l\u2019octroi de subventions d\u2019investissement": {},
+ "1134-R\u00e9serves des valeurs mobili\u00e8res donnant acc\u00e8s au capital": {},
+ "1135-Autres r\u00e9serves r\u00e9glement\u00e9es": {}
+ },
+ "118-Autres r\u00e9serves": {
+ "1181-R\u00e9serves facultatives": {},
+ "1188-R\u00e9serves diverses": {}
+ }
+ },
+ "12-Report \u00e0 nouveau": {
+ "121-Report \u00e0 nouveau cr\u00e9diteur": {},
+ "129-Report \u00e0 nouveau d\u00e9biteur": {
+ "1291-Perte nette \u00e0 reporter": {},
+ "1292-Perte Amortissements r\u00e9put\u00e9s diff\u00e9r\u00e9s": {}
+ }
+ },
+ "13-R\u00e9sultat net de l\u2019exercice": {
+ "130-R\u00e9sultat en instance d\u2019affectation": {
+ "1301-R\u00e9sultat en instance d\u2019affectation : b\u00e9n\u00e9fice": {},
+ "1309-R\u00e9sultat en instance d\u2019affectation : perte": {}
+ },
+ "131-R\u00e9sultat net : b\u00e9n\u00e9fice": {},
+ "132-Marge commerciale (MC)": {},
+ "133-Valeur ajout\u00e9e (VA)": {},
+ "134-Exc\u00e9dent brut d\u2019exploitation (EBE)": {},
+ "135-R\u00e9sultat d\u2019exploitation (RE)": {},
+ "136-R\u00e9sultat financier (RF)": {},
+ "137-R\u00e9sultat des activit\u00e9s ordinaires (RAO)": {},
+ "138-R\u00e9sultat hors activit\u00e9s ordinaires (RHAO)": {
+ "1381-R\u00e9sultat de fusion": {},
+ "1382-R\u00e9sultat d\u2019apport partiel d\u2019actif": {},
+ "1383-R\u00e9sultat de scission": {},
+ "1384-R\u00e9sultat de liquidation": {}
+ },
+ "139-R\u00e9sultat net : perte": {}
+ },
+ "14-Subventions d\u2019investissement": {
+ "141-Subventions d\u2019\u00e9quipement": {
+ "1411-\u00c9tat": {},
+ "1412-R\u00e9gions": {},
+ "1413-D\u00e9partements": {},
+ "1414-Communes et collectivit\u00e9s publiques d\u00e9centralis\u00e9es": {},
+ "1415-Entit\u00e9s publiques ou mixtes": {},
+ "1416-Entit\u00e9s et organismes priv\u00e9s": {},
+ "1417-Organismes internationaux": {},
+ "1418-Autres": {}
+ },
+ "148-Autres subventions d\u2019investissement": {}
+ },
+ "15-Provisions r\u00e9glement\u00e9es et fonds assimil\u00e9s": {
+ "151-Amortissements d\u00e9rogatoires": {},
+ "152-Plus-values de cession \u00e0 r\u00e9investir": {},
+ "153-Fonds r\u00e9glement\u00e9s": {
+ "1531-Fonds National": {},
+ "1532-Pr\u00e9l\u00e8vement pour le Budget": {}
+ },
+ "154-Provisions sp\u00e9ciales de r\u00e9\u00e9valuation": {},
+ "155-Provisions r\u00e9glement\u00e9es relatives aux immobilisations": {
+ "1551-Reconstitution des gisements miniers et p\u00e9troliers": {}
+ },
+ "156-Provisions r\u00e9glement\u00e9es relatives aux stocks": {
+ "1561-Hausse de prix": {},
+ "1562-Fluctuation des cours": {}
+ },
+ "157-Provisions pour investissement": {},
+ "158-Autres provisions et fonds r\u00e9glement\u00e9s": {}
+ },
+ "16-Emprunts et dettes assimil\u00e9es": {
+ "161-Emprunts obligataires": {
+ "1611-Emprunts obligataires ordinaires": {},
+ "1612-Emprunts obligataires convertibles en actions": {},
+ "1613-Emprunts obligataires remboursables en actions": {},
+ "1618-Autres emprunts obligataires": {}
+ },
+ "162-Emprunts et dettes aupr\u00e8s des \u00e9tablissements de cr\u00e9dit": {},
+ "163-Avances re\u00e7ues de l\u2019\u00c9tat": {},
+ "164-Avances re\u00e7ues et comptes courants bloqu\u00e9s": {},
+ "165-D\u00e9p\u00f4ts et cautionnements re\u00e7us": {
+ "1651-D\u00e9p\u00f4ts": {},
+ "1652-Cautionnements": {}
+ },
+ "166-Int\u00e9r\u00eats courus": {
+ "1661-Sur emprunts obligataires": {},
+ "1662-Sur emprunts et dettes aupr\u00e8s des \u00e9tablissements de cr\u00e9dit": {},
+ "1663-Sur avances re\u00e7ues de l\u2019\u00c9tat": {},
+ "1664-Sur avances re\u00e7ues et comptes courants bloqu\u00e9s": {},
+ "1665-Sur d\u00e9p\u00f4ts et cautionnements re\u00e7us": {},
+ "1667-Sur avances assorties de conditions particuli\u00e8res": {},
+ "1668-Sur autres emprunts et dettes": {}
+ },
+ "167-Avances assorties de conditions particuli\u00e8res": {
+ "1671-Avances bloqu\u00e9es pour augmentation du capital": {},
+ "1672-Avances conditionn\u00e9es par l\u2019\u00c9tat": {},
+ "1673-Avances conditionn\u00e9es par les autres organismes africains": {},
+ "1674-Avances conditionn\u00e9es par les organismes internationaux": {}
+ },
+ "168-Autres emprunts et dettes": {
+ "1681-Rentes viag\u00e8res capitalis\u00e9es": {},
+ "1682-Billets de fonds": {},
+ "1683-Dettes cons\u00e9cutives \u00e0 des titres emprunt\u00e9s": {},
+ "1684-Emprunts participatifs": {},
+ "1685-Participation des travailleurs aux b\u00e9n\u00e9fices": {},
+ "1686-Emprunts et dettes contract\u00e9s aupr\u00e8s des autres tiers": {}
+ }
+ },
+ "17-Dettes de location acquisition": {
+ "172-Dettes de location acquisition / cr\u00e9dit bail immobilier": {},
+ "173-Dettes de location acquisition / cr\u00e9dit bail mobilier": {},
+ "174-Dettes de location acquisition / location de vente": {},
+ "176-Int\u00e9r\u00eats courus": {
+ "1762-Sur dettes de location acquisition / cr\u00e9dit-bail immobilier": {},
+ "1763-Sur dettes de location acquisition / cr\u00e9dit-bail mobilier": {},
+ "1764-Sur dettes de location acquisition / location-vente": {},
+ "1768-Sur autres dettes de location acquisition": {}
+ },
+ "178-Autres dettes de location acquisition": {}
+ },
+ "18-Dettes li\u00e9es \u00e0 des participations et comptes de liaison des \u00e9tablissements et soci\u00e9t\u00e9s en participation": {
+ "181-Dettes li\u00e9es \u00e0 des participations": {
+ "1811-Dettes li\u00e9es \u00e0 des participations (groupe)": {},
+ "1812-Dettes li\u00e9es \u00e0 des participations (hors groupe)": {}
+ },
+ "182-Dettes li\u00e9es \u00e0 des soci\u00e9t\u00e9s en participation": {},
+ "183-Int\u00e9r\u00eats courus sur dettes li\u00e9es \u00e0 des participations": {},
+ "184-Comptes permanents bloqu\u00e9s des \u00e9tablissements et succursales": {},
+ "185-Comptes permanents non bloqu\u00e9s des \u00e9tablissements et succursales": {},
+ "186-Comptes de liaison charges": {},
+ "187-Comptes de liaison produits": {},
+ "188-Comptes de liaison des soci\u00e9t\u00e9s en participation": {}
+ },
+ "19-Provisions pour risques et charges": {
+ "191-Provisions pour litiges": {},
+ "192-Provisions pour garanties donn\u00e9es aux clients": {},
+ "193-Provisions pour pertes sur march\u00e9s \u00e0 ach\u00e8vement futur": {},
+ "194-Provisions pour pertes de change": {},
+ "195-Provisions pour imp\u00f4ts": {},
+ "196-Provisions pour pensions et obligations similaires": {
+ "1961-Provisions pour pensions et obligations similaires engagement de retraite": {},
+ "1962-Actif du r\u00e9gime de retraite": {}
+ },
+ "197-Provisions pour restructuration": {},
+ "198-Autres provisions pour risques et charges": {
+ "1981-Provisions pour amendes et p\u00e9nalit\u00e9s": {},
+ "1983-Provisions pour propre assureur": {},
+ "1984-Provisions pour d\u00e9mant\u00e8lement et remise en \u00e9tat": {},
+ "1985-Provisions pour droits \u00e0 r\u00e9duction ou avantage en nature (ch\u00e8ques cadeau, cartes de fid\u00e9lit\u00e9...)": {},
+ "1988-Provisions pour divers risques et charges": {}
+ }
+ },
+ "root_type": "Equity"
+ },
+ "2-Comptes d\u2019actif immobilis\u00e9": {
+ "21-Immobilisations incorporelles": {
+ "account_type": "Fixed Asset",
+ "211-Frais de d\u00e9veloppement": {
+ "account_type": "Fixed Asset"
+ },
+ "212-Brevets, licences, concessions et droits similaires": {
+ "account_type": "Fixed Asset",
+ "2121-Brevets": {
+ "account_type": "Fixed Asset"
+ },
+ "2122-Licences": {
+ "account_type": "Fixed Asset"
+ },
+ "2123-Concessions de service public": {
+ "account_type": "Fixed Asset"
+ },
+ "2128-Autres concessions et droits similaires": {
+ "account_type": "Fixed Asset"
+ }
+ },
+ "213-Logiciels et sites internet": {
+ "account_type": "Fixed Asset",
+ "2131-Logiciels": {
+ "account_type": "Fixed Asset"
+ },
+ "2132-Sites internet": {
+ "account_type": "Fixed Asset"
+ }
+ },
+ "214-Marques": {
+ "account_type": "Fixed Asset"
+ },
+ "215-Fonds commercial": {
+ "account_type": "Fixed Asset"
+ },
+ "216-Droit au bail": {
+ "account_type": "Fixed Asset"
+ },
+ "217-Investissements de cr\u00e9ation": {
+ "account_type": "Fixed Asset"
+ },
+ "218-Autres droits et valeurs incorporels": {
+ "account_type": "Fixed Asset",
+ "2181-Frais de prospection et d\u2019\u00e9valuation de ressources min\u00e9rales": {
+ "account_type": "Fixed Asset"
+ },
+ "2182-Co\u00fbts d\u2019obtention du contrat": {
+ "account_type": "Fixed Asset"
+ },
+ "2183-Fichiers clients, notices, titres de journaux et magazines": {
+ "account_type": "Fixed Asset"
+ },
+ "2184-Co\u00fbts des franchises": {
+ "account_type": "Fixed Asset"
+ },
+ "2188-Divers droits et valeurs incorporelles": {
+ "account_type": "Fixed Asset"
+ }
+ },
+ "219-Immobilisations incorporelles en cours": {
+ "account_type": "Fixed Asset",
+ "2191-Frais de d\u00e9veloppement": {
+ "account_type": "Fixed Asset"
+ },
+ "2193-Logiciels et internet": {
+ "account_type": "Fixed Asset"
+ },
+ "2198-Autres droits et valeurs incorporels": {
+ "account_type": "Fixed Asset"
+ }
+ }
+ },
+ "22-Terrains": {
+ "account_type": "Fixed Asset",
+ "221-Terrains agricoles et forestiers": {
+ "account_type": "Fixed Asset",
+ "2211-Terrains d\u2019exploitation agricole": {
+ "account_type": "Fixed Asset"
+ },
+ "2212-Terrains d\u2019exploitation foresti\u00e8re": {
+ "account_type": "Fixed Asset"
+ },
+ "2218-Autres terrains": {
+ "account_type": "Fixed Asset"
+ }
+ },
+ "222-Terrains nus": {
+ "account_type": "Fixed Asset",
+ "2221-Terrains \u00e0 b\u00e2tir": {
+ "account_type": "Fixed Asset"
+ },
+ "2228-Autres terrains nus": {
+ "account_type": "Fixed Asset"
+ }
+ },
+ "223-Terrains b\u00e2tis": {
+ "account_type": "Fixed Asset",
+ "2231-Pour b\u00e2timents industriels et agricoles": {
+ "account_type": "Fixed Asset"
+ },
+ "2232-Pour b\u00e2timents administratifs et commerciaux": {
+ "account_type": "Fixed Asset"
+ },
+ "2234-Pour b\u00e2timents affect\u00e9s aux autres op\u00e9rations professionnelles": {
+ "account_type": "Fixed Asset"
+ },
+ "2235-Pour b\u00e2timents affect\u00e9s aux autres op\u00e9rations non professionnelles": {
+ "account_type": "Fixed Asset"
+ },
+ "2238-Autres terrains b\u00e2tis": {
+ "account_type": "Fixed Asset"
+ }
+ },
+ "224-Travaux de mise en valeur des terrains": {
+ "account_type": "Fixed Asset",
+ "2241-Plantation d\u2019arbres et d\u2019arbustes": {
+ "account_type": "Fixed Asset"
+ },
+ "2245-Am\u00e9liorations du fonds": {
+ "account_type": "Fixed Asset"
+ },
+ "2248-Autres travaux": {
+ "account_type": "Fixed Asset"
+ }
+ },
+ "225-Terrains de carri\u00e8res tr\u00e9fonds": {
+ "account_type": "Fixed Asset",
+ "2251-Carri\u00e8res": {
+ "account_type": "Fixed Asset"
+ }
+ },
+ "226-Terrains am\u00e9nag\u00e9s": {
+ "account_type": "Fixed Asset",
+ "2261-Parkings": {
+ "account_type": "Fixed Asset"
+ }
+ },
+ "227-Terrains mis en concession": {
+ "account_type": "Fixed Asset"
+ },
+ "228-Autres terrains": {
+ "account_type": "Fixed Asset",
+ "2281-Terrains immeubles de placement": {
+ "account_type": "Fixed Asset"
+ },
+ "2285-Terrains des logements affect\u00e9s au personnel": {
+ "account_type": "Fixed Asset"
+ },
+ "2286-Terrains de location acquisition": {
+ "account_type": "Fixed Asset"
+ },
+ "2288-Divers terrains": {
+ "account_type": "Fixed Asset"
+ }
+ },
+ "229-Am\u00e9nagements de terrains en cours": {
+ "account_type": "Fixed Asset",
+ "2291-Terrains agricoles et forestiers": {
+ "account_type": "Fixed Asset"
+ },
+ "2292-Terrains nus": {
+ "account_type": "Fixed Asset"
+ },
+ "2295-Terrains de carri\u00e8res tr\u00e9fonds": {
+ "account_type": "Fixed Asset"
+ },
+ "2298-Autres terrains": {
+ "account_type": "Fixed Asset"
+ }
+ }
+ },
+ "23-B\u00e2timents, installations techniques et agencements": {
+ "231-B\u00e2timents industriels, agricoles, administratifs et commerciaux sur sol propre": {
+ "2311-B\u00e2timents industriels": {},
+ "2312-B\u00e2timents agricoles": {},
+ "2313-B\u00e2timents administratifs et commerciaux": {},
+ "2314-B\u00e2timents affect\u00e9s au logement du personnel": {},
+ "2315-B\u00e2timents immeubles de placement": {},
+ "2316-B\u00e2timents de location acquisition": {}
+ },
+ "232-B\u00e2timents industriels, agricoles, administratifs et commerciaux sur sol d\u2019autrui": {
+ "2321-B\u00e2timents industriels": {},
+ "2322-B\u00e2timents agricoles": {},
+ "2323-B\u00e2timents administratifs et commerciaux": {},
+ "2324-B\u00e2timents affect\u00e9s au logement du personnel": {},
+ "2325-B\u00e2timents immeubles de placement": {},
+ "2326-B\u00e2timents de location acquisition": {}
+ },
+ "233-Ouvrages d\u2019infrastructure": {
+ "2331-Voies de terre": {},
+ "2332-Voies de fer": {},
+ "2333-Voies d\u2019eau": {},
+ "2334-Barrages, Digues": {},
+ "2335-Pistes d\u2019a\u00e9rodrome": {},
+ "2338-Autres ouvrages d\u2019infrastructures": {}
+ },
+ "234-Am\u00e9nagements, agencements et installations techniques": {
+ "2341-Installations complexes sp\u00e9cialis\u00e9es sur sol propre": {},
+ "2342-Installations complexes sp\u00e9cialis\u00e9es sur sol d\u2019autrui": {},
+ "2343-Installations \u00e0 caract\u00e8re sp\u00e9cifique sur sol propre": {},
+ "2344-Installations \u00e0 caract\u00e8re sp\u00e9cifique sur sol d\u2019autrui": {},
+ "2345-Am\u00e9nagements et agencements des b\u00e2timents": {}
+ },
+ "235-Am\u00e9nagements de bureaux": {
+ "2351-Installations g\u00e9n\u00e9rales": {},
+ "2358-Autres am\u00e9nagements de bureaux": {}
+ },
+ "237-B\u00e2timents industriels, agricoles et commerciaux mis en concession": {},
+ "238-Autres installations et agencements": {},
+ "239-B\u00e2timents am\u00e9nagements, agencements et installations en cours": {
+ "2391-B\u00e2timents en cours": {},
+ "2392-Installations en cours": {},
+ "2393-Ouvrages d\u2019infrastructure en cours": {},
+ "2394-Am\u00e9nagements et agencements et installations techniques en cours": {},
+ "2395-Am\u00e9nagements de bureaux en cours": {},
+ "2398-Autres installations et agencements en cours": {}
+ }
+ },
+ "24-Mat\u00e9riel, mobilier et actifs biologiques": {
+ "241-Mat\u00e9riel et outillage industriel et commercial": {
+ "2411-Mat\u00e9riel industriel": {},
+ "2412-Outillage industriel": {},
+ "2413-Mat\u00e9riel commercial": {},
+ "2414-Outillage commercial": {},
+ "2416-Mat\u00e9riel & outillage industriel et commercial de location-acquisition": {}
+ },
+ "242-Mat\u00e9riel et outillage agricole": {
+ "2421-Mat\u00e9riel agricole": {},
+ "2422-Outillage agricole": {},
+ "2426-Mat\u00e9riel & outillage agricole de location-acquisition": {}
+ },
+ "243-Mat\u00e9riel d\u2019emballage r\u00e9cup\u00e9rable et identifiable": {},
+ "244-Mat\u00e9riel et mobilier": {
+ "2441-Mat\u00e9riel de bureau": {},
+ "2442-Mat\u00e9riel informatique": {},
+ "2443-Mat\u00e9riel bureautique": {},
+ "2444-Mobilier de bureau": {},
+ "2445-Mat\u00e9riel et mobilier immeubles de placement": {},
+ "2446-Mat\u00e9riel et mobilier de location acquisition": {},
+ "2447-Mat\u00e9riel et mobilier des logements du personnel": {}
+ },
+ "245-Mat\u00e9riel de transport": {
+ "2451-Mat\u00e9riel automobile": {},
+ "2452-Mat\u00e9riel ferroviaire": {},
+ "2453-Mat\u00e9riel fluvial, lagunaire": {},
+ "2454-Mat\u00e9riel naval": {},
+ "2455-Mat\u00e9riel a\u00e9rien": {},
+ "2456-Mat\u00e9riel de transport de location-acquisition": {},
+ "2457-Mat\u00e9riel hippomobile": {},
+ "2458-Autres mat\u00e9riels de transport": {}
+ },
+ "246-Actifs biologiques": {
+ "2461-Cheptel, animaux de trait": {},
+ "2462-Cheptel, animaux reproducteurs": {},
+ "2463-Animaux de garde": {},
+ "2465-Plantations agricoles": {},
+ "2468-Autres actifs biologiques": {}
+ },
+ "247-Agencements, am\u00e9nagements du mat\u00e9riel et actifs biologiques": {
+ "2471-Agencements et am\u00e9nagements du mat\u00e9riel": {},
+ "2472-Agencements et am\u00e9nagements des actifs biologiques": {},
+ "2478-Autres agencements, am\u00e9nagements du mat\u00e9riel et actifs biologiques": {}
+ },
+ "248-Autres mat\u00e9riels et mobiliers": {
+ "2481-Collections et \u0153uvres d\u2019art": {},
+ "2488-Divers mat\u00e9riels mobiliers": {}
+ },
+ "249-Mat\u00e9riels et actifs biologiques en cours": {
+ "2491-Mat\u00e9riel et outillage industriel et commercial": {},
+ "2492-Mat\u00e9riel et outillage agricole": {},
+ "2493-Mat\u00e9riel d\u2019emballage r\u00e9cup\u00e9rable et identifiable": {},
+ "2494-Mat\u00e9riel et mobilier de bureau": {},
+ "2495-Mat\u00e9riel de transport": {},
+ "2496-Actifs biologiques": {},
+ "2497-Agencements am\u00e9nagements du mat\u00e9riel et actifs biologiques": {},
+ "2498-Autres mat\u00e9riels et actifs biologiques en cours": {}
+ }
+ },
+ "25-Avances et acomptes vers\u00e9s sur immobilisations": {
+ "251-Avances et acomptes vers\u00e9s sur immobilisations incorporelles": {},
+ "252-Avances et acomptes vers\u00e9s sur immobilisations corporelles": {}
+ },
+ "26-Titres de participation": {
+ "261-Titres de participation dans des soci\u00e9t\u00e9s sous contr\u00f4le exclusif": {},
+ "262-Titres de participation dans des soci\u00e9t\u00e9s sous contr\u00f4le conjoint": {},
+ "263-Titres de participation dans des soci\u00e9t\u00e9s conf\u00e9rant une influence notable": {},
+ "265-Participations dans des organismes professionnels": {},
+ "266-Parts dans des groupements d\u2019int\u00e9r\u00eat \u00e9conomique (GIE)": {},
+ "268-Autres titres de participation": {}
+ },
+ "27-Autres immobilisations financi\u00e8res": {
+ "271-Pr\u00eats et cr\u00e9ances": {
+ "2711-Pr\u00eats participatifs": {},
+ "2712-Pr\u00eats aux associ\u00e9s": {},
+ "2713-Billets de fonds": {},
+ "2714-Titres pr\u00eat\u00e9s": {},
+ "2718-Autres pr\u00eats et cr\u00e9ances": {}
+ },
+ "272-Pr\u00eats au personnel": {
+ "2721-Pr\u00eats immobiliers": {},
+ "2722-Pr\u00eats mobiliers et d\u2019installation": {},
+ "2728-Autres pr\u00eats au personnel": {}
+ },
+ "273-Cr\u00e9ances sur l\u2019\u00c9tat": {
+ "2731-Retenues de garantie": {},
+ "2733-Fonds r\u00e9glement\u00e9": {},
+ "2734-Cr\u00e9ances sur le conc\u00e9dant": {},
+ "2738-Autres cr\u00e9ances sur l\u2019\u00c9tat": {}
+ },
+ "274-Titres immobilis\u00e9s": {
+ "2741-Titres immobilis\u00e9s de l\u2019activit\u00e9 de portefeuille (TIAP)": {},
+ "2742-Titres participatifs": {},
+ "2743-Certificats d\u2019investissement": {},
+ "2744-Parts de fonds commun de placement (FCP)": {},
+ "2745-Obligations": {},
+ "2746-Actions ou parts propres": {},
+ "2748-Autres titres immobilis\u00e9s": {}
+ },
+ "275-D\u00e9p\u00f4ts et cautionnements vers\u00e9s": {
+ "2751-D\u00e9p\u00f4ts pour loyers d\u2019avance": {},
+ "2752-D\u00e9p\u00f4ts pour l\u2019\u00e9lectricit\u00e9": {},
+ "2753-D\u00e9p\u00f4ts pour l\u2019eau": {},
+ "2754-D\u00e9p\u00f4ts pour le gaz": {},
+ "2755-D\u00e9p\u00f4ts pour le t\u00e9l\u00e9phone, le t\u00e9lex, la t\u00e9l\u00e9copie": {},
+ "2756-Cautionnements sur march\u00e9s publics": {},
+ "2757-Cautionnements sur autres op\u00e9rations": {},
+ "2758-Autres d\u00e9p\u00f4ts et cautionnements": {}
+ },
+ "276-Int\u00e9r\u00eats courus": {
+ "2761-Pr\u00eats et cr\u00e9ances non commerciales": {},
+ "2762-Pr\u00eats au personnel": {},
+ "2763-Cr\u00e9ances sur l\u2019\u00c9tat": {},
+ "2764-Titres immobilis\u00e9s": {},
+ "2765-D\u00e9p\u00f4ts et cautionnements vers\u00e9s": {},
+ "2767-Cr\u00e9ances rattach\u00e9es \u00e0 des participations": {},
+ "2768-Immobilisations financi\u00e8res diverses": {}
+ },
+ "277-Cr\u00e9ances rattach\u00e9es \u00e0 des participations et avances \u00e0 des GIE": {
+ "2771-Cr\u00e9ances rattach\u00e9es \u00e0 des participations (groupe)": {},
+ "2772-Cr\u00e9ances rattach\u00e9es \u00e0 des participations (hors groupe)": {},
+ "2773-Cr\u00e9ances rattach\u00e9es \u00e0 des soci\u00e9t\u00e9s en participation": {},
+ "2774-Avances \u00e0 des Groupements d\u2019int\u00e9r\u00eat \u00e9conomique (GIE)": {}
+ },
+ "278-Immobilisations financi\u00e8res diverses": {
+ "2781-Cr\u00e9ances diverses groupe": {},
+ "2782-Cr\u00e9ances diverses hors groupe": {},
+ "2784-Banques d\u00e9p\u00f4ts \u00e0 terme": {},
+ "2785-Or et m\u00e9taux pr\u00e9cieux": {},
+ "2788-Autres immobilisations financi\u00e8res": {}
+ }
+ },
+ "28-Amortissements": {
+ "account_type": "Accumulated Depreciation",
+ "281-Amortissements des immobilisations corporelles": {
+ "account_type": "Accumulated Depreciation",
+ "2811-Amortissements des frais de d\u00e9veloppement": {
+ "account_type": "Accumulated Depreciation"
+ },
+ "2812-Amortissements des brevets, licences, concessions et droits similaires": {
+ "account_type": "Accumulated Depreciation"
+ },
+ "2813-Amortissements des logiciels et sites internet": {
+ "account_type": "Accumulated Depreciation"
+ },
+ "2814-Amortissements des marques": {
+ "account_type": "Accumulated Depreciation"
+ },
+ "2815-Amortissements du fonds commercial": {
+ "account_type": "Accumulated Depreciation"
+ },
+ "2816-Amortissements du droit au bail": {
+ "account_type": "Accumulated Depreciation"
+ },
+ "2817-Amortissements des investissements de cr\u00e9ation": {
+ "account_type": "Accumulated Depreciation"
+ },
+ "2818-Amortissements des autres droits et valeurs incorporels": {
+ "account_type": "Accumulated Depreciation"
+ }
+ },
+ "282-Amortissements des terrains": {
+ "2824-Amortissements des travaux de mise en valeur des terrains": {}
+ },
+ "283-Amortissements des b\u00e2timents, installations techniques et agencements": {
+ "2831-Amortissements des b\u00e2timents industriels, agricoles, administratifs et commerciaux sur sol propre": {},
+ "2832-Amortissements des b\u00e2timents industriels, agricoles, administratifs et commerciaux sur sol d\u2019autrui": {},
+ "2833-Amortissements des ouvrages d\u2019infrastructure": {},
+ "2834-Amortissements des am\u00e9nagements, agencements et installations techniques": {},
+ "2835-Amortissements des am\u00e9nagements de bureaux": {},
+ "2837-Amortissements des b\u00e2timents industriels, agricoles et commerciaux mis en concession": {},
+ "2838-Amortissements des autres installations et agencements": {}
+ },
+ "284-Amortissements du mat\u00e9riel": {
+ "2841-Amortissements du mat\u00e9riel et outillage industriel et commercial": {},
+ "2842-Amortissements du mat\u00e9riel et outillage agricole": {},
+ "2843-Amortissements du mat\u00e9riel d\u2019emballage r\u00e9cup\u00e9rable et identifiable": {},
+ "2844-Amortissements du mat\u00e9riel et mobilier": {},
+ "2845-Amortissements du mat\u00e9riel de transport": {},
+ "2846-Amortissements des actifs biologiques": {},
+ "2847-Amortissements des agencements et am\u00e9nagements du mat\u00e9riel et des actifs biologiques": {},
+ "2848-Amortissements des autres mat\u00e9riels": {}
+ }
+ },
+ "29-D\u00e9pr\u00e9ciations des immobilisations": {
+ "291-D\u00e9pr\u00e9ciations des immobilisations incorporelles": {
+ "2911-D\u00e9pr\u00e9ciations des frais de d\u00e9veloppement": {},
+ "2912-D\u00e9pr\u00e9ciations des brevets, licences, concessions et droits similaires": {},
+ "2913-D\u00e9pr\u00e9ciations des logiciels et sites internet": {},
+ "2914-D\u00e9pr\u00e9ciations des marques": {},
+ "2915-D\u00e9pr\u00e9ciations du fonds commercial": {},
+ "2916-D\u00e9pr\u00e9ciations du droit au bail": {},
+ "2917-D\u00e9pr\u00e9ciations des investissements de cr\u00e9ation": {},
+ "2918-D\u00e9pr\u00e9ciations des autres droits et valeurs incorporels": {},
+ "2919-D\u00e9pr\u00e9ciations des immobilisations incorporelles en cours": {}
+ },
+ "292-D\u00e9pr\u00e9ciations des terrains": {
+ "2921-D\u00e9pr\u00e9ciations des terrains agricoles et forestiers": {},
+ "2922-D\u00e9pr\u00e9ciations des terrains nus": {},
+ "2923-D\u00e9pr\u00e9ciations des terrains b\u00e2tis": {},
+ "2924-D\u00e9pr\u00e9ciations des travaux de mise en valeur des terrains": {},
+ "2925-D\u00e9pr\u00e9ciations des terrains de gisement": {},
+ "2926-D\u00e9pr\u00e9ciations des terrains am\u00e9nag\u00e9s": {},
+ "2927-D\u00e9pr\u00e9ciations des terrains mis en concession": {},
+ "2928-D\u00e9pr\u00e9ciations des autres terrains": {},
+ "2929-D\u00e9pr\u00e9ciations des am\u00e9nagements de terrains en cours": {}
+ },
+ "293-D\u00e9pr\u00e9ciations des b\u00e2timents, installations techniques et agencements": {
+ "2931-D\u00e9pr\u00e9ciations des b\u00e2timents industriels, agricoles, administratifs et commerciaux sur sol propre": {},
+ "2932-D\u00e9pr\u00e9ciations des b\u00e2timents industriels, agricoles, administratifs et commerciaux sur sol d\u2019autrui": {},
+ "2933-D\u00e9pr\u00e9ciations des ouvrages d\u2019infrastructures": {},
+ "2934-D\u00e9pr\u00e9ciations des am\u00e9nagements, agencements et installations techniques": {},
+ "2935-D\u00e9pr\u00e9ciations des am\u00e9nagements de bureaux": {},
+ "2937-D\u00e9pr\u00e9ciations des b\u00e2timents industriels, agricoles et commerciaux mis en concession": {},
+ "2938-D\u00e9pr\u00e9ciations des autres installations et agencements": {},
+ "2939-D\u00e9pr\u00e9ciations des b\u00e2timents et installations en cours": {}
+ },
+ "294-D\u00e9pr\u00e9ciations de mat\u00e9riel, du mobilier et de l\u2019actif biologique": {
+ "2941-D\u00e9pr\u00e9ciations du mat\u00e9riel et outillage industriel et commercial": {},
+ "2942-D\u00e9pr\u00e9ciations du mat\u00e9riel et outillage agricole": {},
+ "2943-D\u00e9pr\u00e9ciations du mat\u00e9riel d\u2019emballage r\u00e9cup\u00e9rable et identifiable": {},
+ "2944-D\u00e9pr\u00e9ciations du mat\u00e9riel et mobilier": {},
+ "2945-D\u00e9pr\u00e9ciations du mat\u00e9riel de transport": {},
+ "2946-D\u00e9pr\u00e9ciations des actifs biologiques": {},
+ "2947-D\u00e9pr\u00e9ciations des agencements et am\u00e9nagements du mat\u00e9riel et des actifs biologiques": {},
+ "2948-D\u00e9pr\u00e9ciations des autres mat\u00e9riels": {},
+ "2949-D\u00e9pr\u00e9ciations de mat\u00e9riel en cours": {}
+ },
+ "295-D\u00e9pr\u00e9ciations des avances et acomptes vers\u00e9s sur immobilisations": {
+ "2951-D\u00e9pr\u00e9ciations des avances et acomptes vers\u00e9s sur immobilisations incorporelles": {},
+ "2952-D\u00e9pr\u00e9ciations des avances et acomptes vers\u00e9s sur immobilisations corporelles": {}
+ },
+ "296-D\u00e9pr\u00e9ciations des titres de participation": {
+ "2961-D\u00e9pr\u00e9ciations des titres de participation dans des soci\u00e9t\u00e9s sous contr\u00f4le exclusif": {},
+ "2962-D\u00e9pr\u00e9ciations des titres de participation dans les soci\u00e9t\u00e9s sous contr\u00f4le conjoint": {},
+ "2963-D\u00e9pr\u00e9ciations des titres de participation dans les soci\u00e9t\u00e9s conf\u00e9rant une influence notable": {},
+ "2965-D\u00e9pr\u00e9ciations des participations dans des organismes professionnels": {},
+ "2966-D\u00e9pr\u00e9ciations des parts dans des GIE": {},
+ "2968-D\u00e9pr\u00e9ciations des autres titres de participation": {}
+ },
+ "297-D\u00e9pr\u00e9ciations des autres immobilisations financi\u00e8res": {
+ "2971-D\u00e9pr\u00e9ciations des pr\u00eats et cr\u00e9ances": {},
+ "2972-D\u00e9pr\u00e9ciations des pr\u00eats au personnel": {},
+ "2973-D\u00e9pr\u00e9ciations des cr\u00e9ances sur l\u2019\u00c9tat": {},
+ "2974-D\u00e9pr\u00e9ciations des titres immobilis\u00e9s": {},
+ "2975-D\u00e9pr\u00e9ciations des d\u00e9p\u00f4ts et cautionnements vers\u00e9s": {},
+ "2977-D\u00e9pr\u00e9ciations des cr\u00e9ances rattach\u00e9es \u00e0 des participations et avances \u00e0 des GIE": {},
+ "2978-D\u00e9pr\u00e9ciations des cr\u00e9ances financi\u00e8res diverses": {}
+ }
+ },
+ "root_type": "Asset"
+ },
+ "3-Comptes de Stocks": {
+ "31-Marchandises": {
+ "311-Marchandises A": {
+ "3111-Marchandises A1": {},
+ "3112-Marchandises A2": {}
+ },
+ "312-Marchandises B": {
+ "3121-Marchandises B1": {},
+ "3122-Marchandises B2": {}
+ },
+ "313-Actifs biologiques": {
+ "3131-Animaux": {},
+ "3132-V\u00e9g\u00e9taux": {}
+ },
+ "318-Marchandises hors activit\u00e9s ordinaires (HAO)": {}
+ },
+ "32-Mati\u00e8res premi\u00e8res et fournitures li\u00e9es": {
+ "321-Mati\u00e8res A": {},
+ "322-Mati\u00e8res B": {},
+ "323-Fournitures (A, B)": {}
+ },
+ "33-Autres approvisionnements": {
+ "331-Mati\u00e8res consommables": {},
+ "332-Fournitures d\u2019atelier et d\u2019usine": {},
+ "333-Fournitures de magasin": {},
+ "334-Fournitures de bureau": {},
+ "335-Emballages": {
+ "3351-Emballages perdus": {},
+ "3352-Emballages r\u00e9cup\u00e9rables non identifiables": {},
+ "3353-Emballages \u00e0 usage mixte": {},
+ "3358-Autres emballages": {}
+ },
+ "338-Autres mati\u00e8res": {}
+ },
+ "34-Produits en cours": {
+ "341-Produits en cours": {
+ "3411-Produits en cours P1": {},
+ "3412-Produits en cours P2": {}
+ },
+ "342-Travaux en cours": {
+ "3421-Travaux en cours T1": {},
+ "3422-Travaux en cours T2": {}
+ },
+ "343-Produits interm\u00e9diaires en cours": {
+ "3431-Produits interm\u00e9diaires A": {},
+ "3432-Produits interm\u00e9diaires B": {}
+ },
+ "344-Produits r\u00e9siduels en cours": {
+ "3441-Produits r\u00e9siduels A": {},
+ "3442-Produits r\u00e9siduels B": {}
+ },
+ "345-Actifs biologiques en cours": {
+ "3451-Animaux": {},
+ "3452-V\u00e9g\u00e9taux": {}
+ }
+ },
+ "35-Services en cours": {
+ "351-\u00c9tudes en cours": {
+ "3511-\u00c9tudes en cours E1": {},
+ "3512-\u00c9tudes en cours E2": {}
+ },
+ "352-Prestations de services en cours": {
+ "3521-Prestations de services S1": {},
+ "3522-Prestations de services S2": {}
+ }
+ },
+ "36-Produits finis": {
+ "361-Produits finis A": {},
+ "362-Produits finis B": {},
+ "363-Actifs biologiques": {
+ "3631-Animaux": {},
+ "3632-V\u00e9g\u00e9taux": {},
+ "3638-Autres stocks (activit\u00e9s annexes)": {}
+ }
+ },
+ "37-Produits interm\u00e9diaires et r\u00e9siduels": {
+ "371-Produits interm\u00e9diaires": {
+ "3711-Produits interm\u00e9diaires A": {},
+ "3712-Produits interm\u00e9diaires B": {}
+ },
+ "372-Produits r\u00e9siduels": {
+ "3721-D\u00e9chets": {},
+ "3722-Rebuts": {},
+ "3723-Mati\u00e8res de R\u00e9cup\u00e9ration": {}
+ },
+ "373-Actifs biologiques": {
+ "3731-Animaux": {},
+ "3732-V\u00e9g\u00e9taux": {},
+ "3738-Autres stocks (activit\u00e9s annexes)": {}
+ }
+ },
+ "38-Stocks en cours de route, en consignation ou en d\u00e9p\u00f4t": {
+ "account_type": "Stock",
+ "381-Marchandises en cours de route": {},
+ "382-Mati\u00e8res premi\u00e8res et fournitures li\u00e9es en cours de route": {},
+ "383-Autres approvisionnements en cours de route": {},
+ "386-Produits finis en cours de route": {},
+ "387-Stock en consignation ou en d\u00e9p\u00f4t": {
+ "3871-Stock en consignation": {},
+ "3872-Stock en d\u00e9p\u00f4t": {}
+ },
+ "388-Stock provenant d\u2019immobilisations mises hors service ou au rebut": {}
+ },
+ "39-D\u00e9pr\u00e9ciations des stocks et encours de production": {
+ "391-D\u00e9pr\u00e9ciations des stocks de marchandises": {},
+ "392-D\u00e9pr\u00e9ciations des stocks de mati\u00e8res premi\u00e8res et fournitures li\u00e9es": {},
+ "393-D\u00e9pr\u00e9ciations des stocks d\u2019autres approvisionnements": {},
+ "394-D\u00e9pr\u00e9ciations des productions en cours": {},
+ "395-D\u00e9pr\u00e9ciations des services en cours": {},
+ "396-D\u00e9pr\u00e9ciations des stocks de produits finis": {},
+ "397-D\u00e9pr\u00e9ciations des stocks de produits interm\u00e9diaires et r\u00e9siduels": {},
+ "398-D\u00e9pr\u00e9ciations des stocks en cours de route, en consignation ou en d\u00e9p\u00f4t": {}
+ },
+ "root_type": "Asset"
+ },
+ "4-Comptes de Tiers (ACTIF)": {
+ "40-Fournisseurs et comptes rattach\u00e9s (ACTIF)": {
+ "409-Fournisseurs d\u00e9biteurs": {
+ "4091-Fournisseurs Avances et acomptes vers\u00e9s": {},
+ "4092-Fournisseurs Groupe avances et acomptes vers\u00e9s": {},
+ "4093-Fournisseurs Sous-traitants avances et acomptes vers\u00e9s": {},
+ "4094-Fournisseurs Cr\u00e9ances pour emballages et mat\u00e9riels \u00e0 rendre": {},
+ "4098-Fournisseurs Rabais, remises, ristournes et autres avoirs \u00e0 obtenir": {}
+ }
+ },
+ "41-Clients et comptes rattach\u00e9s (ACTIF)": {
+ "411-Clients": {
+ "4111-Clients": {
+ "account_type": "Receivable"
+ },
+ "4112-Clients groupe": {
+ "account_type": "Receivable"
+ },
+ "4114-Clients, \u00c9tat et Collectivit\u00e9s publiques": {
+ "account_type": "Receivable"
+ },
+ "4115-Clients, organismes internationaux": {
+ "account_type": "Receivable"
+ },
+ "4116-Clients, r\u00e9serve de propri\u00e9t\u00e9": {
+ "account_type": "Receivable"
+ },
+ "4117-Client, retenues de garantie": {
+ "account_type": "Receivable"
+ },
+ "4118-Clients, d\u00e9gr\u00e8vement de taxes sur la valeur ajout\u00e9e (TVA)": {
+ "account_type": "Receivable"
+ },
+ "account_type": "Receivable"
+ },
+ "412-Clients, effets \u00e0 recevoir en portefeuille": {
+ "4121-Clients, effets \u00e0 recevoir": {
+ "account_type": "Receivable"
+ },
+ "4122-Clients Groupe, effets \u00e0 recevoir": {
+ "account_type": "Receivable"
+ },
+ "4124-\u00c9tat et Collectivit\u00e9s publiques, effets \u00e0 recevoir": {
+ "account_type": "Receivable"
+ },
+ "4125-Organismes Internationaux, effets \u00e0 recevoir": {
+ "account_type": "Receivable"
+ },
+ "account_type": "Receivable"
+ },
+ "413-Clients, ch\u00e8ques, effets et autres valeurs impay\u00e9es": {
+ "4131-Clients, ch\u00e8ques impay\u00e9s": {
+ "account_type": "Receivable"
+ },
+ "4132-Clients, effets impay\u00e9s": {
+ "account_type": "Receivable"
+ },
+ "4133-Clients, cartes de cr\u00e9dit impay\u00e9es": {
+ "account_type": "Receivable"
+ },
+ "4138-Clients, autres valeurs impay\u00e9es": {
+ "account_type": "Receivable"
+ },
+ "account_type": "Receivable"
+ },
+ "414-Cr\u00e9ances sur cessions courantes d\u2019immobilisations": {
+ "4141-Cr\u00e9ances en compte, immobilisations incorporelles": {
+ "account_type": "Receivable"
+ },
+ "4142-Cr\u00e9ances en compte, immobilisations corporelles": {
+ "account_type": "Receivable"
+ },
+ "4146-Effets \u00e0 recevoir, immobilisations incorporelles": {
+ "account_type": "Receivable"
+ },
+ "4147-Effets \u00e0 recevoir, immobilisations corporelles": {
+ "account_type": "Receivable"
+ },
+ "account_type": "Receivable"
+ },
+ "415-Clients, effets escompt\u00e9s non \u00e9chus": {
+ "account_type": "Receivable"
+ },
+ "416-Cr\u00e9ances clients litigieuses ou douteuses": {
+ "4161-Cr\u00e9ances litigieuses": {
+ "account_type": "Receivable"
+ },
+ "4162-Cr\u00e9ances douteuses": {
+ "account_type": "Receivable"
+ },
+ "account_type": "Receivable"
+ },
+ "418-Clients, produits \u00e0 recevoir": {
+ "4181-Clients, factures \u00e0 \u00e9tablir": {
+ "account_type": "Receivable"
+ },
+ "4186-Clients, int\u00e9r\u00eats courus": {
+ "account_type": "Receivable"
+ },
+ "account_type": "Receivable"
+ },
+ "account_type": "Receivable"
+ },
+ "42-Personnel (ACTIF)": {
+ "421-Personnel, avances et acomptes": {
+ "4211-Personnel, avances": {},
+ "4212-Personnel, acomptes": {},
+ "4213-Frais avanc\u00e9s et fournitures au personnel": {}
+ }
+ },
+ "43-Organismes sociaux (ACTIF)": {
+ "431-S\u00e9curit\u00e9 sociale": {
+ "4311-Prestations familiales": {},
+ "4312-Accidents de travail": {},
+ "4313-Caisse de retraite obligatoire": {},
+ "4314-Caisse de retraite facultative": {},
+ "4318-Autres cotisations sociales": {}
+ },
+ "432-Caisses de retraite compl\u00e9mentaire": {},
+ "433-Autres organismes sociaux": {
+ "4331-Mutuelle": {},
+ "4332-Assurances retraite": {},
+ "4333-Assurances et organismes de sant\u00e9": {}
+ },
+ "438-Organismes sociaux, charges \u00e0 payer et produits \u00e0 recevoir": {
+ "4387-Produits \u00e0 recevoir": {}
+ }
+ },
+ "44-\u00c9tat et collectivit\u00e9s publiques (ACTIF)": {
+ "443-\u00c9tat, TVA factur\u00e9e": {
+ "4431-TVA factur\u00e9e sur ventes": {},
+ "4432-TVA factur\u00e9e sur prestations de services": {},
+ "4433-TVA factur\u00e9e sur travaux": {},
+ "4434-TVA factur\u00e9e sur production livr\u00e9e \u00e0 soi-m\u00eame": {},
+ "4435-TVA sur factures \u00e0 \u00e9tablir": {}
+ },
+ "445-\u00c9tat, TVA r\u00e9cup\u00e9rable": {
+ "4451-TVA r\u00e9cup\u00e9rable sur immobilisations": {},
+ "4452-TVA r\u00e9cup\u00e9rable sur achats": {},
+ "4453-TVA r\u00e9cup\u00e9rable sur transport": {},
+ "4454-TVA r\u00e9cup\u00e9rable sur services ext\u00e9rieurs et autres charges": {},
+ "4455-TVA r\u00e9cup\u00e9rable sur factures non parvenues": {},
+ "4456-TVA transf\u00e9r\u00e9e par d\u2019autres entit\u00e9s": {}
+ },
+ "448-\u00c9tat, charges \u00e0 payer et produits \u00e0 recevoir": {
+ "4486-Charges \u00e0 payer": {},
+ "4487-Produits \u00e0 recevoir": {}
+ },
+ "449-\u00c9tat, cr\u00e9ances et dettes diverses": {
+ "4491-\u00c9tat, obligations cautionn\u00e9es": {},
+ "4492-\u00c9tat, avances et acomptes vers\u00e9s sur imp\u00f4ts": {},
+ "4493-\u00c9tat, fonds de dotation \u00e0 recevoir": {},
+ "4494-\u00c9tat, subventions investissement \u00e0 recevoir": {},
+ "4495-\u00c9tat, subventions d\u2019exploitation \u00e0 recevoir": {},
+ "4496-\u00c9tat, subventions d\u2019\u00e9quilibre \u00e0 recevoir": {},
+ "4497-\u00c9tat, avances sur subventions": {},
+ "4499-\u00c9tat, fonds r\u00e9glement\u00e9s provisionn\u00e9s": {}
+ }
+ },
+ "45-Organismes internationaux (ACTIF)": {
+ "451-Op\u00e9rations avec les organismes africains": {},
+ "452-Op\u00e9rations avec les autres organismes internationaux": {},
+ "458-Organismes internationaux, fonds de dotation et subventions \u00e0 recevoir": {
+ "4581-Organismes internationaux, fonds de dotation \u00e0 recevoir": {},
+ "4582-Organismes internationaux, subventions \u00e0 recevoir": {}
+ }
+ },
+ "46-Apporteurs, associ\u00e9s et groupe (ACTIF)": {
+ "461-Apporteurs, op\u00e9rations sur le capital": {
+ "4613-Apporteurs, capital appel\u00e9, non vers\u00e9": {},
+ "4614-Apporteurs, compte d\u2019apport, op\u00e9rations de restructuration (fusion...)": {},
+ "4618-Apporteurs, titres \u00e0 \u00e9changer": {}
+ },
+ "467-Apporteurs, restant d\u00fb sur capital appel\u00e9": {}
+ },
+ "47-D\u00e9biteurs et cr\u00e9diteurs divers (ACTIF)": {
+ "472-Cr\u00e9ances et dettes sur titres de placement": {
+ "4721-Cr\u00e9ances sur cessions de titres de placement": {},
+ "4726-Versements restant \u00e0 effectuer sur titres de placement non lib\u00e9r\u00e9s": {}
+ },
+ "473-Interm\u00e9diaires Op\u00e9rations faites pour compte de tiers": {
+ "4731-Mandants": {},
+ "4732-Mandataires": {},
+ "4733-Commettants": {},
+ "4734-Commissionnaires": {},
+ "4739-\u00c9tat, Collectivit\u00e9s publiques, fonds global d\u2019allocation": {}
+ },
+ "474-Compte de r\u00e9partition p\u00e9riodique des charges et des produits": {
+ "4747-Compte de r\u00e9partition p\u00e9riodique des produits": {}
+ },
+ "475-Compte transitoire, ajustement sp\u00e9cial li\u00e9 \u00e0 la r\u00e9vision du SYSCOHADA": {
+ "4751-Compte actif": {
+ "account_type": "Temporary"
+ }
+ },
+ "476-Charges constat\u00e9es d\u2019avance": {},
+ "478-\u00c9carts de conversion actif": {
+ "4781-Diminution des cr\u00e9ances d\u2019exploitation": {},
+ "4782-Diminution des cr\u00e9ances financi\u00e8res": {},
+ "4783-Augmentation des dettes d\u2019exploitation": {},
+ "4784-Augmentation des dettes financi\u00e8res": {},
+ "4786-Diff\u00e9rences d\u2019\u00e9valuation sur instruments de tr\u00e9sorerie": {},
+ "4788-Diff\u00e9rences compens\u00e9es par couverture de change": {}
+ }
+ },
+ "48-Cr\u00e9ances et dettes hors activit\u00e9s ordinaires (ACTIF)": {
+ "485-Cr\u00e9ances sur cessions d\u2019immobilisations": {
+ "4851-En compte, immobilisations incorporelles": {},
+ "4852-En compte, immobilisations corporelles": {},
+ "4853-Effets \u00e0 recevoir, immobilisations incorporelles": {},
+ "4854-Effets \u00e0 recevoir, immobilisations corporelles": {},
+ "4855-Effets escompt\u00e9s non \u00e9chus": {},
+ "4857-Retenues de garantie": {},
+ "4858-Factures \u00e0 \u00e9tablir": {}
+ },
+ "488-Autres cr\u00e9ances hors activit\u00e9s ordinaires (HAO)": {}
+ },
+ "49-D\u00e9pr\u00e9ciations et provisions pour risques \u00e0 court terme (tiers) (ACTIF)": {
+ "491-D\u00e9pr\u00e9ciations des comptes clients": {
+ "4911-Cr\u00e9ances litigieuses": {},
+ "4912-Cr\u00e9ances douteuses": {}
+ },
+ "495-D\u00e9pr\u00e9ciations des comptes organismes internationaux": {},
+ "496-D\u00e9pr\u00e9ciations des comptes apporteurs, associ\u00e9s et groupe": {
+ "4962-Associ\u00e9s, comptes courants": {},
+ "4963-Associ\u00e9s, op\u00e9rations faites en commun": {},
+ "4966-Groupe, comptes courants": {}
+ },
+ "497-D\u00e9pr\u00e9ciations des comptes d\u00e9biteurs divers": {},
+ "498-D\u00e9pr\u00e9ciations des comptes de cr\u00e9ances HAO": {
+ "4985-Cr\u00e9ances sur cessions d\u2019immobilisations": {},
+ "4986-Cr\u00e9ances sur cessions de titres de placement": {},
+ "4988-Autres cr\u00e9ances HAO": {}
+ },
+ "499-Provisions pour risques \u00e0 court terme": {
+ "4991-Sur op\u00e9rations d\u2019exploitation": {},
+ "4997-Sur op\u00e9rations financi\u00e8res": {},
+ "4998-Sur op\u00e9rations HAO": {}
+ }
+ },
+ "root_type": "Asset"
+ },
+ "4-Comptes de Tiers (PASSIF)": {
+ "40-Fournisseurs et comptes rattach\u00e9s (PASSIF)": {
+ "401-Fournisseurs, dettes en compte": {
+ "4011-Fournisseurs": {
+ "account_type": "Payable"
+ },
+ "4012-Fournisseurs groupe": {
+ "account_type": "Payable"
+ },
+ "4013-Fournisseurs sous-traitants": {
+ "account_type": "Payable"
+ },
+ "4016-Fournisseurs, r\u00e9serve de propri\u00e9t\u00e9": {
+ "account_type": "Payable"
+ },
+ "4017-Fournisseur, retenues de garantie": {
+ "account_type": "Payable"
+ },
+ "account_type": "Payable"
+ },
+ "402-Fournisseurs, effets \u00e0 payer": {
+ "4021-Fournisseurs Effets \u00e0 payer": {
+ "account_type": "Payable"
+ },
+ "4022-Fournisseurs Groupe, effets \u00e0 payer": {
+ "account_type": "Payable"
+ },
+ "4023-Fournisseurs Sous-traitants, effets \u00e0 payer": {
+ "account_type": "Payable"
+ },
+ "account_type": "Payable"
+ },
+ "404-Fournisseurs, acquisitions courantes d\u2019immobilisations": {
+ "4041-Fournisseurs Dettes en comptes, immobilisations incorporelles": {
+ "account_type": "Payable"
+ },
+ "4042-Fournisseurs Dettes en comptes, immobilisations corporelles": {
+ "account_type": "Payable"
+ },
+ "4046-Fournisseurs Effets \u00e0 payer, immobilisations incorporelles": {
+ "account_type": "Payable"
+ },
+ "4047-Fournisseurs Effets \u00e0 payer, immobilisations corporelles": {
+ "account_type": "Payable"
+ },
+ "account_type": "Payable"
+ },
+ "408-Fournisseurs, factures non parvenues": {
+ "4081-Fournisseurs": {
+ "account_type": "Stock Received But Not Billed"
+ },
+ "4082-Fournisseurs groupe": {
+ "account_type": "Stock Received But Not Billed"
+ },
+ "4083-Fournisseurs sous-traitants": {
+ "account_type": "Stock Received But Not Billed"
+ },
+ "4086-Fournisseurs, int\u00e9r\u00eats courus": {
+ "account_type": "Stock Received But Not Billed"
+ },
+ "account_type": "Stock Received But Not Billed"
+ },
+ "account_type": "Payable"
+ },
+ "41-Clients et comptes rattach\u00e9s (PASSIF)": {
+ "419-Clients cr\u00e9diteurs": {
+ "4191-Clients, avances et acomptes re\u00e7us": {},
+ "4192-Clients groupe, avances et acomptes re\u00e7us": {},
+ "4194-Clients, dettes pour emballages et mat\u00e9riels consign\u00e9s": {},
+ "4198-Clients, rabais, remises, ristournes et autres avoirs \u00e0 accorder": {}
+ }
+ },
+ "42-Personnel (PASSIF)": {
+ "422-Personnel, r\u00e9mun\u00e9rations dues": {},
+ "423-Personnel, oppositions, saisies-arr\u00eats": {
+ "4231-Personnel, oppositions": {},
+ "4232-Personnel, saisies-arr\u00eats": {},
+ "4233-Personnel, avis \u00e0 tiers d\u00e9tenteur": {}
+ },
+ "424-Personnel, \u0153uvres sociales internes": {
+ "4241-Assistance m\u00e9dicale": {},
+ "4242-Allocations familiales": {},
+ "4245-Organismes sociaux rattach\u00e9s \u00e0 l\u2019entit\u00e9": {},
+ "4248-Autres \u0153uvres sociales internes": {}
+ },
+ "425-Repr\u00e9sentants du personnel": {
+ "4251-D\u00e9l\u00e9gu\u00e9s du personnel": {},
+ "4252-Syndicats et Comit\u00e9s d\u2019entreprises, d\u2019\u00c9tablissement": {},
+ "4258-Autres repr\u00e9sentants du personnel": {}
+ },
+ "426-Personnel, participation aux b\u00e9n\u00e9fices et au capital": {
+ "4261-Participation aux b\u00e9n\u00e9fices": {},
+ "4264-Participation au capital": {}
+ },
+ "427-Personnel d\u00e9p\u00f4ts": {},
+ "428-Personnel, charges \u00e0 payer et produits \u00e0 recevoir": {
+ "4281-Dettes provisionn\u00e9es pour cong\u00e9s \u00e0 payer": {},
+ "4286-Autres charges \u00e0 payer": {},
+ "4287-Produits \u00e0 recevoir": {}
+ }
+ },
+ "43-Organismes sociaux (PASSIF)": {
+ "438-Organismes sociaux, charges \u00e0 payer et produits \u00e0 recevoir": {
+ "4381-Charges sociales sur gratifications \u00e0 payer": {},
+ "4382-Charges sociales sur cong\u00e9s \u00e0 payer": {},
+ "4386-Autres charges \u00e0 payer": {}
+ }
+ },
+ "44-\u00c9tat et collectivit\u00e9s publiques (PASSIF)": {
+ "441-\u00c9tat, imp\u00f4t sur les b\u00e9n\u00e9fices": {},
+ "442-\u00c9tat, autres imp\u00f4ts et taxes": {
+ "4421-Imp\u00f4ts et taxes d\u2019\u00c9tat": {},
+ "4422-Imp\u00f4ts et taxes pour les collectivit\u00e9s publiques": {},
+ "4423-Imp\u00f4ts et taxes recouvrables sur des obligataires": {},
+ "4424-Imp\u00f4ts et taxes recouvrables sur des associ\u00e9s": {},
+ "4426-Droits de douane": {},
+ "4428-Autres imp\u00f4ts et taxes": {}
+ },
+ "444-\u00c9tat, TVA due ou cr\u00e9dit de TVA": {
+ "4441-\u00c9tat, TVA due": {},
+ "4449-\u00c9tat, cr\u00e9dit de TVA \u00e0 reporter": {}
+ },
+ "446-\u00c9tat, autres taxes sur le chiffre d\u2019affaires": {},
+ "447-\u00c9tat, imp\u00f4ts retenus \u00e0 la source": {
+ "4471-Imp\u00f4t G\u00e9n\u00e9ral sur le revenu": {},
+ "4472-Imp\u00f4ts sur salaires": {},
+ "4473-Contribution nationale": {},
+ "4474-Contribution nationale de solidarit\u00e9": {},
+ "4478-Autres imp\u00f4ts et contributions": {}
+ }
+ },
+ "46-Apporteurs, associ\u00e9s et groupe (PASSIF)": {
+ "461-Apporteurs, op\u00e9rations sur le capital (PASSIF)": {
+ "4611-Apporteurs, apports en nature": {},
+ "4612-Apporteurs, apports en num\u00e9raire": {},
+ "4615-Apporteurs, versements re\u00e7us sur augmentation de capital": {},
+ "4616-Apporteurs, versements anticip\u00e9s": {},
+ "4617-Apporteurs d\u00e9faillants": {},
+ "4619-Apporteurs, capital \u00e0 rembourser": {}
+ },
+ "462-Associ\u00e9s, comptes courants": {
+ "4621-Principal": {},
+ "4626-Int\u00e9r\u00eats courus": {}
+ },
+ "463-Associ\u00e9s, op\u00e9rations faites en commun et GIE": {
+ "4631-Op\u00e9rations courantes": {},
+ "4636-Int\u00e9r\u00eats courus": {}
+ },
+ "465-Associ\u00e9s, dividendes \u00e0 payer": {},
+ "466-Groupe, comptes courants": {}
+ },
+ "47-D\u00e9biteurs et cr\u00e9diteurs divers (PASSIF)": {
+ "471-D\u00e9biteurs et cr\u00e9diteurs divers": {
+ "4711-D\u00e9biteurs divers": {},
+ "4712-Cr\u00e9diteurs divers": {},
+ "4713-Obligataires": {},
+ "4715-R\u00e9mun\u00e9rations d\u2019administrateurs": {},
+ "4716-Compte d\u2019affacturage": {},
+ "4717-D\u00e9biteurs divers retenues de garantie": {},
+ "4718-Apport, compte de fusion et op\u00e9rations assimil\u00e9es": {},
+ "4719-Bons de souscription d\u2019actions et d\u2019obligations": {}
+ },
+ "474-Compte de r\u00e9partition p\u00e9riodique des charges et des produits (PASSIF)": {
+ "4746-Compte de r\u00e9partition p\u00e9riodique des charges": {}
+ },
+ "475-Compte transitoire, ajustement sp\u00e9cial li\u00e9 \u00e0 la r\u00e9vision du SYSCOHADA (PASSIF)": {
+ "4752-Compte passif": {}
+ },
+ "477-Produits constat\u00e9s d\u2019avance": {},
+ "479-\u00c9carts de conversion passif": {
+ "4791-Augmentation des cr\u00e9ances d\u2019exploitation": {},
+ "4792-Augmentation des cr\u00e9ances financi\u00e8res": {},
+ "4793-Diminution des dettes d\u2019exploitation": {},
+ "4794-Diminution des dettes financi\u00e8res": {},
+ "4797-Diff\u00e9rences d\u2019\u00e9valuation sur instruments de tr\u00e9sorerie": {},
+ "4798-Diff\u00e9rences compens\u00e9es par couverture de change": {}
+ }
+ },
+ "48-Cr\u00e9ances et dettes hors activit\u00e9s ordinaires (HAO) (PASSIF)": {
+ "481-Fournisseurs d\u2019investissements": {
+ "4811-Immobilisations incorporelles": {},
+ "4812-Immobilisations corporelles": {},
+ "4813-Versements restant \u00e0 effectuer sur titres de participation et titres immobilis\u00e9s non lib\u00e9r\u00e9s": {},
+ "4816-R\u00e9serve de propri\u00e9t\u00e9": {},
+ "4817-Retenues de garantie": {},
+ "4818-Factures non parvenues": {}
+ },
+ "482-Fournisseurs d\u2019investissements, effets \u00e0 payer": {
+ "4821-Immobilisations incorporelles": {},
+ "4822-Immobilisations corporelles": {}
+ },
+ "484-Autres dettes hors activit\u00e9s ordinaires (HAO)": {
+ "4887-Produits": {}
+ }
+ },
+ "49-D\u00e9pr\u00e9ciations et provisions pour risques \u00e0 court terme (tiers) (PASSIF)": {
+ "490-D\u00e9pr\u00e9ciations des comptes fournisseurs": {},
+ "492-D\u00e9pr\u00e9ciations des comptes personnel": {},
+ "493-D\u00e9pr\u00e9ciations des comptes organismes sociaux": {},
+ "494-D\u00e9pr\u00e9ciations des comptes \u00c9tat et collectivit\u00e9s publiques": {},
+ "495-D\u00e9pr\u00e9ciations des comptes organismes internationaux": {}
+ },
+ "root_type": "Liability"
+ },
+ "5-Comptes de tr\u00e9sorerie": {
+ "50-Titres de placement": {
+ "501-Titres du tr\u00e9sor et bons de caisse \u00e0 court terme": {
+ "5011-Titres du Tr\u00e9sor \u00e0 court terme": {},
+ "5012-Titres d\u2019organismes financiers": {},
+ "5013-Bons de caisse \u00e0 court terme": {},
+ "5016-Frais d\u2019acquisition des titres de tr\u00e9sor et bons de caisse": {}
+ },
+ "502-Actions": {
+ "5021-Actions ou parts propres": {},
+ "5022-Actions cot\u00e9es": {},
+ "5023-Actions non cot\u00e9es": {},
+ "5024-Actions d\u00e9membr\u00e9es (certificats d\u2019investissement, droits de vote)": {},
+ "5025-Autres actions": {},
+ "5026-Frais d\u2019acquisition des actions": {}
+ },
+ "503-Obligations": {
+ "5031-Obligations \u00e9mises par la soci\u00e9t\u00e9 et rachet\u00e9es par elle": {},
+ "5032-Obligations cot\u00e9es": {},
+ "5033-Obligations non cot\u00e9es": {},
+ "5035-Autres obligations": {},
+ "5036-Frais d\u2019acquisition des obligations": {}
+ },
+ "504-Bons de souscription": {
+ "5042-Bons de souscription d\u2019actions": {},
+ "5043-Bons de souscription d\u2019obligations": {}
+ },
+ "505-Titres n\u00e9gociables hors r\u00e9gion": {},
+ "506-Int\u00e9r\u00eats courus": {
+ "5061-Titres du Tr\u00e9sor et bons de caisse \u00e0 court terme": {},
+ "5062-Actions": {},
+ "5063-Obligations": {}
+ },
+ "508-Autres titres de placement et cr\u00e9ances assimil\u00e9es": {}
+ },
+ "51-Valeurs \u00e0 encaisser": {
+ "511-Effets \u00e0 encaisser": {},
+ "512-Effets \u00e0 l\u2019encaissement": {},
+ "513-Ch\u00e8ques \u00e0 encaisser": {},
+ "514-Ch\u00e8ques \u00e0 l\u2019encaissement": {},
+ "515-Cartes de cr\u00e9dit \u00e0 encaisser": {},
+ "518-Autres valeurs \u00e0 l\u2019encaissement": {
+ "5181-Warrants": {},
+ "5182-Billets de fonds": {},
+ "5185-Ch\u00e8ques de voyage": {},
+ "5186-Coupons \u00e9chus": {},
+ "5187-Int\u00e9r\u00eats \u00e9chus des obligations": {}
+ }
+ },
+ "52-Banques": {
+ "521-Banques locales": {
+ "5211-Banques en monnaie nationale": {
+ "account_type": "Bank"
+ },
+ "5215-Banques en devises": {
+ "account_type": "Bank"
+ },
+ "account_type": "Bank"
+ },
+ "522-Banques autres \u00c9tats r\u00e9gion": {},
+ "523-Banques autres \u00c9tats zone mon\u00e9taire": {},
+ "524-Banques hors zone mon\u00e9taire": {},
+ "525-Banques d\u00e9p\u00f4t \u00e0 terme": {},
+ "526-Banques, int\u00e9r\u00eats courus": {
+ "5261-Banque, int\u00e9r\u00eats courus, charges \u00e0 payer": {},
+ "5267-Banque, int\u00e9r\u00eats courus, produits \u00e0 recevoir": {}
+ }
+ },
+ "53-\u00c9tablissements financiers et assimil\u00e9s": {
+ "531-Ch\u00e8ques postaux": {},
+ "532-Tr\u00e9sor": {},
+ "533-Soci\u00e9t\u00e9s de gestion et d\u2019interm\u00e9diation (SGI)": {},
+ "536-\u00c9tablissements financiers, int\u00e9r\u00eats courus": {},
+ "538-Autres organismes financiers": {}
+ },
+ "54-Instruments de tr\u00e9sorerie": {
+ "541-Options de taux d\u2019int\u00e9r\u00eat": {},
+ "542-Options de taux de change": {},
+ "543-Options de taux boursiers": {},
+ "544-Instruments de march\u00e9s \u00e0 terme": {},
+ "545-Avoirs d\u2019or et autres m\u00e9taux pr\u00e9cieux": {}
+ },
+ "55-Instruments de monnaie \u00e9lectronique": {
+ "551-Monnaie \u00e9lectronique carte carburant": {},
+ "552-Monnaie \u00e9lectronique t\u00e9l\u00e9phone portable": {},
+ "553-Monnaie \u00e9lectronique carte p\u00e9age": {},
+ "554-Porte-monnaie \u00e9lectronique": {},
+ "558-Autres instruments de monnaies \u00e9lectroniques": {}
+ },
+ "56-Banques, cr\u00e9dits de tr\u00e9sorerie et d\u2019escompte": {
+ "561-Cr\u00e9dits de tr\u00e9sorerie": {},
+ "564-Escompte de cr\u00e9dits de campagne": {},
+ "565-Escompte de cr\u00e9dits ordinaires": {},
+ "566-Banques, cr\u00e9dits de tr\u00e9sorerie, int\u00e9r\u00eats courus": {}
+ },
+ "57-Caisse": {
+ "571-Caisse si\u00e8ge social": {
+ "5711-Caisse en monnaie nationale": {},
+ "5712-Caisse en devises": {}
+ },
+ "572-Caisse succursale A": {
+ "5721-En monnaie nationale": {},
+ "5722-En devises": {}
+ },
+ "573-Caisse succursale B": {
+ "5731-En monnaie nationale": {},
+ "5732-En devises": {}
+ }
+ },
+ "58-R\u00e9gies d\u2019avances, accr\u00e9ditifs et virements internes": {
+ "581-R\u00e9gies d\u2019avance": {},
+ "582-Accr\u00e9ditifs": {},
+ "585-Virements de fonds": {},
+ "588-Autres virements internes": {}
+ },
+ "59-D\u00e9pr\u00e9ciations et provisions pour risque \u00e0 court terme": {
+ "590-D\u00e9pr\u00e9ciations des titres de placement": {},
+ "591-D\u00e9pr\u00e9ciations des titres et valeurs \u00e0 encaisser": {},
+ "592-D\u00e9pr\u00e9ciations des comptes banques": {},
+ "593-D\u00e9pr\u00e9ciations des comptes \u00e9tablissements financiers et assimil\u00e9s": {},
+ "594-D\u00e9pr\u00e9ciations des comptes d\u2019instruments de tr\u00e9sorerie": {},
+ "599-Provisions pour risque \u00e0 court terme \u00e0 caract\u00e8re financier": {}
+ },
+ "root_type": "Asset"
+ },
+ "6-Comptes de charges des activit\u00e9s ordinaires": {
+ "60-Achats et variations de stocks": {
+ "601-Achats de marchandises": {
+ "6011-Dans la R\u00e9gion": {},
+ "6012-Hors R\u00e9gion": {},
+ "6013-Aux entit\u00e9s du groupe dans la R\u00e9gion": {},
+ "6014-Aux entit\u00e9s du groupe hors R\u00e9gion": {},
+ "6015-Frais sur achats": {},
+ "6019-Rabais, remises et ristournes obtenus (non ventil\u00e9s)": {}
+ },
+ "602-Achats de mati\u00e8res premi\u00e8res et fournitures li\u00e9es": {
+ "6021-Dans la R\u00e9gion": {},
+ "6022-Hors R\u00e9gion": {},
+ "6023-Aux entit\u00e9s du groupe dans la R\u00e9gion": {},
+ "6024-Aux entit\u00e9s du groupe hors R\u00e9gion": {},
+ "6025-Frais sur achats": {},
+ "6029-Rabais, remises et ristournes obtenus (non ventil\u00e9s)": {}
+ },
+ "603-Variations des stocks de biens achet\u00e9s": {
+ "6031-Variations des stocks de marchandises": {},
+ "6032-Variations des stocks de mati\u00e8res premi\u00e8res et fournitures li\u00e9es": {},
+ "6033-Variations des stocks d\u2019autres approvisionnements": {}
+ },
+ "604-Achats stock\u00e9s de mati\u00e8res et fournitures consommables": {
+ "6041-Mati\u00e8res consommables": {},
+ "6042-Mati\u00e8res combustibles": {},
+ "6043-Produits d\u2019entretien": {},
+ "6044-Fournitures d\u2019atelier et d\u2019usine": {},
+ "6045-Frais sur achat": {},
+ "6046-Fournitures de magasin": {},
+ "6047-Fournitures de bureau": {},
+ "6049-Rabais, remises et ristournes obtenus (non ventil\u00e9s)": {}
+ },
+ "605-Autres achats": {
+ "6051-Fournitures non stockables Eau": {},
+ "6052-Fournitures non stockables \u00c9lectricit\u00e9": {},
+ "6053-Fournitures non stockables Autres \u00e9nergies": {},
+ "6054-Fournitures d\u2019entretien non stockables": {},
+ "6055-Fournitures de bureau non stockables": {},
+ "6056-Achats de petit mat\u00e9riel et outillage": {},
+ "6057-Achats d\u2019\u00e9tudes et prestations de services": {},
+ "6058-Achats de travaux, mat\u00e9riels et \u00e9quipements": {},
+ "6059-Rabais, remises et ristournes obtenus (non ventil\u00e9s)": {}
+ },
+ "608-Achats d\u2019emballages": {
+ "6081-Emballages perdus": {},
+ "6082-Emballages r\u00e9cup\u00e9rables non identifiables": {},
+ "6083-Emballages \u00e0 usage mixte": {},
+ "6085-Frais sur achats": {},
+ "6089-Rabais, remises et ristournes obtenus (non ventil\u00e9s)": {}
+ }
+ },
+ "61-Transports": {
+ "612-Transports sur ventes": {},
+ "613-Transports pour le compte de tiers": {},
+ "614-Transports du personnel": {},
+ "616-Transports de plis": {},
+ "618-Autres frais de transport": {
+ "6181-Voyages et d\u00e9placements": {},
+ "6182-Transports entre \u00e9tablissements ou chantiers": {},
+ "6183-Transports administratifs": {}
+ }
+ },
+ "62-Services ext\u00e9rieurs": {
+ "621-Sous-traitance g\u00e9n\u00e9rale": {},
+ "622-Locations, charges locatives": {
+ "6221-Locations de terrains": {},
+ "6222-Locations de b\u00e2timents": {},
+ "6223-Locations de mat\u00e9riels et outillages": {},
+ "6224-Malis sur emballages": {},
+ "6225-Locations d\u2019emballages": {},
+ "6226-Fermages et loyers du foncier": {},
+ "6228-Locations et charges locatives diverses": {}
+ },
+ "623-Redevances de location acquisition": {
+ "6232-Cr\u00e9dit-bail immobilier": {},
+ "6233-Cr\u00e9dit-bail mobilier": {},
+ "6234-Location-vente": {},
+ "6238-Autres contrats de location acquisition": {}
+ },
+ "624-Entretien, r\u00e9parations, remise en \u00e9tat et maintenance": {
+ "6241-Entretien et r\u00e9parations des biens immobiliers": {},
+ "6242-Entretien et r\u00e9parations des biens mobiliers": {},
+ "6243-Maintenance": {},
+ "6244-Charges de d\u00e9mant\u00e8lement et remise en \u00e9tat": {},
+ "6248-Autres entretiens et r\u00e9parations": {}
+ },
+ "625-Primes d\u2019assurance": {
+ "6251-Assurances multirisques": {},
+ "6252-Assurances mat\u00e9riel de transport": {},
+ "6253-Assurances risques d\u2019exploitation": {},
+ "6254-Assurances responsabilit\u00e9 du producteur": {},
+ "6255-Assurances insolvabilit\u00e9 clients": {},
+ "6257-Assurances transport sur ventes": {},
+ "6258-Autres primes d\u2019assurances": {}
+ },
+ "626-\u00c9tudes, recherches et documentation": {
+ "6261-\u00c9tudes et recherches": {},
+ "6265-Documentation g\u00e9n\u00e9rale": {},
+ "6266-Documentation technique": {}
+ },
+ "627-Publicit\u00e9, publications, relations publiques": {
+ "6271-Annonces, insertions": {},
+ "6272-Catalogues, imprim\u00e9s publicitaires": {},
+ "6273-\u00c9chantillons": {},
+ "6274-Foires et expositions": {},
+ "6275-Publications": {},
+ "6276-Cadeaux \u00e0 la client\u00e8le": {},
+ "6277-Frais de colloques, s\u00e9minaires, conf\u00e9rences": {},
+ "6278-Autres charges de publicit\u00e9 et relations publiques": {}
+ },
+ "628-Frais de t\u00e9l\u00e9communications": {
+ "6281-Frais de t\u00e9l\u00e9phone": {},
+ "6282-Frais de t\u00e9lex": {},
+ "6283-Frais de t\u00e9l\u00e9copie": {},
+ "6288-Autres frais de t\u00e9l\u00e9communications": {}
+ }
+ },
+ "63-Autres services ext\u00e9rieurs": {
+ "631-Frais bancaires": {
+ "6311-Frais sur titres (vente, garde)": {},
+ "6312-Frais sur effets": {},
+ "6313-Location de coffres": {},
+ "6314-Commissions d\u2019affacturage": {},
+ "6315-Commissions sur cartes de cr\u00e9dit": {},
+ "6316-Frais d\u2019\u00e9mission d\u2019emprunts": {},
+ "6317-Frais sur instruments monnaie \u00e9lectronique": {},
+ "6318-Autres frais bancaires": {}
+ },
+ "632-R\u00e9mun\u00e9rations d\u2019interm\u00e9diaires et de conseils": {
+ "6322-Commissions et courtages sur ventes": {},
+ "6324-Honoraires des professions r\u00e9glement\u00e9es": {},
+ "6325-Frais d\u2019actes et de contentieux": {},
+ "6326-R\u00e9mun\u00e9rations d\u2019affacturage": {},
+ "6327-R\u00e9mun\u00e9rations des autres prestataires de services": {},
+ "6328-Divers frais": {}
+ },
+ "633-Frais de formation du personnel": {},
+ "634-Redevances pour brevets, licences, logiciels, concessions et droits et valeurs similaires": {
+ "6342-Redevances pour brevets, licences": {},
+ "6343-Redevances pour logiciels": {},
+ "6344-Redevances pour marques": {},
+ "6345-Redevances pour sites internet": {},
+ "6346-Redevances pour concessions, droits et valeurs similaires": {}
+ },
+ "635-Cotisations": {
+ "6351-Cotisations": {},
+ "6358-Concours divers": {}
+ },
+ "637-R\u00e9mun\u00e9rations de personnel ext\u00e9rieur \u00e0 l\u2019entit\u00e9": {
+ "6371-Personnel int\u00e9rimaire": {},
+ "6372-Personnel d\u00e9tach\u00e9 ou pr\u00eat\u00e9 \u00e0 l\u2019entit\u00e9": {}
+ },
+ "638-Autres charges externes": {
+ "6381-Frais de recrutement du personnel": {},
+ "6382-Frais de d\u00e9m\u00e9nagement": {},
+ "6383-R\u00e9ceptions": {},
+ "6384-Missions": {},
+ "6385-Charges de copropri\u00e9t\u00e9": {}
+ }
+ },
+ "64-Imp\u00f4ts et taxes": {
+ "641-Imp\u00f4ts et taxes directs": {
+ "6411-Imp\u00f4ts fonciers et taxes annexes": {},
+ "6412-Patentes, licences et taxes annexes": {},
+ "6413-Taxes sur appointements et salaires": {},
+ "6414-Taxes d\u2019apprentissage": {},
+ "6415-Formation professionnelle continue": {},
+ "6418-Autres imp\u00f4ts et taxes directs": {}
+ },
+ "645-Imp\u00f4ts et taxes indirects": {},
+ "646-Droits d\u2019enregistrement": {
+ "6461-Droits de mutation": {},
+ "6462-Droits de timbre": {},
+ "6463-Taxes sur les v\u00e9hicules de soci\u00e9t\u00e9": {},
+ "6464-Vignettes": {},
+ "6468-Autres droits": {}
+ },
+ "647-P\u00e9nalit\u00e9s, amendes fiscales": {
+ "6471-P\u00e9nalit\u00e9s d\u2019assiette, imp\u00f4ts directs": {},
+ "6472-P\u00e9nalit\u00e9s d\u2019assiette, imp\u00f4ts indirects": {},
+ "6473-P\u00e9nalit\u00e9s de recouvrement, imp\u00f4ts directs": {},
+ "6474-P\u00e9nalit\u00e9s de recouvrement, imp\u00f4ts indirects": {},
+ "6478-Autres p\u00e9nalit\u00e9s et amendes fiscales": {}
+ },
+ "648-Autres imp\u00f4ts et taxes": {}
+ },
+ "65-Autres charges": {
+ "651-Pertes sur cr\u00e9ances clients et autres d\u00e9biteurs": {
+ "6511-Clients": {},
+ "6515-Autres d\u00e9biteurs": {}
+ },
+ "652-Quote-part de r\u00e9sultat sur op\u00e9rations faites en commun": {
+ "6521-Quote-part transf\u00e9r\u00e9e de b\u00e9n\u00e9fices (comptabilit\u00e9 du g\u00e9rant)": {},
+ "6525-Pertes imput\u00e9es par transfert (comptabilit\u00e9 des associ\u00e9s non g\u00e9rants)": {}
+ },
+ "654-Valeurs comptables des cessions courantes d\u2019immobilisations": {
+ "6541-Immobilisations incorporelles": {},
+ "6542-Immobilisations corporelles": {}
+ },
+ "656-Perte de change sur cr\u00e9ances et dettes commerciale": {},
+ "657-P\u00e9nalit\u00e9s et amendes p\u00e9nales": {},
+ "658-Charges diverses": {
+ "6581-Indemnit\u00e9s de fonction et autres r\u00e9mun\u00e9rations d\u2019administrateurs": {},
+ "6582-Dons": {},
+ "6583-M\u00e9c\u00e9nat": {},
+ "6588-Autres charges diverses": {}
+ },
+ "659-Charges pour d\u00e9pr\u00e9ciations et provisions pour risques \u00e0 court terme d\u2019exploitation": {
+ "6591-Sur risques \u00e0 court terme": {},
+ "6593-Sur stocks": {},
+ "6594-Sur cr\u00e9ances": {},
+ "6598-Autres charges pour d\u00e9pr\u00e9ciations et provisions pour risques \u00e0 court terme": {}
+ }
+ },
+ "66-Charges de personnel": {
+ "661-R\u00e9mun\u00e9rations directes vers\u00e9es au personnel national": {
+ "6611-Appointements salaires et commissions": {},
+ "6612-Primes et gratifications": {},
+ "6613-Cong\u00e9s pay\u00e9s": {},
+ "6614-Indemnit\u00e9s de pr\u00e9avis, de licenciement et de recherche d\u2019embauche": {},
+ "6615-Indemnit\u00e9s de maladie vers\u00e9es aux travailleurs": {},
+ "6616-Suppl\u00e9ment familial": {},
+ "6617-Avantages en nature": {},
+ "6618-Autres r\u00e9mun\u00e9rations directes": {}
+ },
+ "662-R\u00e9mun\u00e9rations directes vers\u00e9es au personnel non national": {
+ "6621-Appointements salaires et commissions": {},
+ "6622-Primes et gratifications": {},
+ "6623-Cong\u00e9s pay\u00e9s": {},
+ "6624-Indemnit\u00e9s de pr\u00e9avis, de licenciement et de recherche d\u2019embauche": {},
+ "6625-Indemnit\u00e9s de maladie vers\u00e9es aux travailleurs": {},
+ "6626-Suppl\u00e9ment familial": {},
+ "6627-Avantages en nature": {},
+ "6628-Autres r\u00e9mun\u00e9rations directes": {}
+ },
+ "663-Indemnit\u00e9s forfaitaires vers\u00e9es au personnel": {
+ "6631-Indemnit\u00e9s de logement": {},
+ "6632-Indemnit\u00e9s de repr\u00e9sentation": {},
+ "6633-Indemnit\u00e9s d\u2019expatriation": {},
+ "6634-Indemnit\u00e9s de transport": {},
+ "6638-Autres indemnit\u00e9s et avantages divers": {}
+ },
+ "664-Charges sociales": {
+ "6641-Charges sociales sur r\u00e9mun\u00e9ration du personnel national": {},
+ "6642-Charges sociales sur r\u00e9mun\u00e9ration du personnel non national": {}
+ },
+ "666-R\u00e9mun\u00e9rations et charges sociales de l\u2019exploitant individuel": {
+ "6661-R\u00e9mun\u00e9ration du travail de l\u2019exploitant": {},
+ "6662-Charges sociales": {}
+ },
+ "667-R\u00e9mun\u00e9ration transf\u00e9r\u00e9e de personnel ext\u00e9rieur": {
+ "6671-Personnel int\u00e9rimaire": {},
+ "6672-Personnel d\u00e9tach\u00e9 ou pr\u00eat\u00e9 \u00e0 l\u2019entit\u00e9": {}
+ },
+ "668-Autres charges sociales": {
+ "6681-Versements aux syndicats et comit\u00e9s d\u2019entreprise, d\u2019\u00e9tablissement": {},
+ "6682-Versements aux comit\u00e9s d\u2019hygi\u00e8ne et de s\u00e9curit\u00e9": {},
+ "6683-Versements et contributions aux autres \u0153uvres sociales": {},
+ "6684-M\u00e9decine du travail et pharmacie": {},
+ "6685-Assurances et organismes de sant\u00e9": {},
+ "6686-Assurances retraite et fonds de pension": {},
+ "6687-Majorations et p\u00e9nalit\u00e9s sociales": {},
+ "6688-Charges sociales diverses": {}
+ }
+ },
+ "67-Frais financiers et charges assimil\u00e9es": {
+ "671-Int\u00e9r\u00eats des emprunts": {
+ "6711-Emprunts obligataires": {},
+ "6712-Emprunts aupr\u00e8s des \u00e9tablissements de cr\u00e9dit": {},
+ "6713-Dettes li\u00e9es \u00e0 des participations": {},
+ "6714-Primes de remboursement des obligations": {}
+ },
+ "672-Int\u00e9r\u00eats dans loyers de location acquisition": {
+ "6722-Int\u00e9r\u00eats dans loyers de location acquisition / cr\u00e9dit-bail immobilier": {},
+ "6723-Int\u00e9r\u00eats dans loyers de location acquisition / cr\u00e9dit-bail mobilier": {},
+ "6724-Int\u00e9r\u00eats dans loyers de location acquisition / location-vente": {},
+ "6728-Int\u00e9r\u00eats dans loyers des autres locations acquisition": {}
+ },
+ "673-Escomptes accord\u00e9s": {},
+ "674-Autres int\u00e9r\u00eats": {
+ "6741-Avances re\u00e7ues et d\u00e9p\u00f4ts cr\u00e9diteurs": {},
+ "6742-Comptes courants bloqu\u00e9s": {},
+ "6743-Int\u00e9r\u00eats sur obligations cautionn\u00e9es": {},
+ "6744-Int\u00e9r\u00eats sur dettes commerciales": {},
+ "6745-Int\u00e9r\u00eats bancaires et sur op\u00e9rations de financement (escompte...)": {},
+ "6748-Int\u00e9r\u00eats sur dettes diverses": {}
+ },
+ "675-Escomptes des effets de commerce": {},
+ "676-Pertes de change financi\u00e8res": {},
+ "677-Pertes sur titres de placement": {
+ "6771-Pertes sur cessions de titres de placement": {},
+ "6772-Mali provenant d\u2019attribution gratuite d\u2019actions au personnel salari\u00e9 et aux dirigeants": {}
+ },
+ "678-Pertes et charges sur risques financiers": {
+ "6781-Sur rentes viag\u00e8res": {},
+ "6782-Sur op\u00e9rations financi\u00e8res": {},
+ "6784-Sur instruments de tr\u00e9sorerie": {}
+ },
+ "679-Charges pour d\u00e9pr\u00e9ciations et provisions pour risques \u00e0 court terme financi\u00e8res": {
+ "6791-Sur risques financiers": {},
+ "6795-Sur titres de placement": {},
+ "6798-Autres charges pour d\u00e9pr\u00e9ciations et provisions pour risques \u00e0 court terme financi\u00e8res": {}
+ }
+ },
+ "68-Dotations aux amortissements": {
+ "681-Dotations aux amortissements d\u2019exploitation": {
+ "6812-Dotations aux amortissements des immobilisations incorporelles": {},
+ "6813-Dotations aux amortissements des immobilisations corporelles": {}
+ }
+ },
+ "69-Dotations aux provisions et aux d\u00e9pr\u00e9ciations": {
+ "691-Dotations aux provisions et aux d\u00e9pr\u00e9ciations d\u2019exploitation": {
+ "6911-Dotations aux provisions pour risques et charges": {},
+ "6913-Dotations aux d\u00e9pr\u00e9ciations des immobilisations incorporelles": {},
+ "6914-Dotations aux d\u00e9pr\u00e9ciations des immobilisations corporelles": {}
+ },
+ "697-Dotations aux provisions et aux d\u00e9pr\u00e9ciations financi\u00e8res": {
+ "6971-Dotations aux provisions pour risques et charges": {},
+ "6972-Dotations aux d\u00e9pr\u00e9ciations des immobilisations financi\u00e8res": {}
+ }
+ },
+ "root_type": "Expense"
+ },
+ "7-Comptes de produits des activit\u00e9s ordinaires": {
+ "70-Ventes": {
+ "701-Ventes de marchandises": {
+ "7011-Dans la R\u00e9gion": {},
+ "7012-Hors R\u00e9gion": {},
+ "7013-Aux entit\u00e9s du groupe dans la R\u00e9gion": {},
+ "7014-Aux entit\u00e9s du groupe hors R\u00e9gion": {},
+ "7015-Sur internet": {},
+ "7019-Rabais, remises, ristournes accord\u00e9s (non ventil\u00e9s)": {}
+ },
+ "702-Ventes de produits finis": {
+ "7021-Dans la R\u00e9gion": {},
+ "7022-Hors R\u00e9gion": {},
+ "7023-Aux entit\u00e9s du groupe dans la R\u00e9gion": {},
+ "7024-Aux entit\u00e9s du groupe hors R\u00e9gion": {},
+ "7025-Sur internet": {},
+ "7029-Rabais, remises, ristournes accord\u00e9s (non ventil\u00e9s)": {}
+ },
+ "703-Ventes de produits interm\u00e9diaires": {
+ "7031-Dans la R\u00e9gion": {},
+ "7032-Hors R\u00e9gion": {},
+ "7033-Aux entit\u00e9s du groupe dans la R\u00e9gion": {},
+ "7034-Aux entit\u00e9s du groupe hors R\u00e9gion": {},
+ "7035-Sur internet": {},
+ "7039-Rabais, remises, ristournes accord\u00e9s (non ventil\u00e9s)": {}
+ },
+ "704-Ventes de produits r\u00e9siduels": {
+ "7041-Dans la R\u00e9gion": {},
+ "7042-Hors R\u00e9gion": {},
+ "7043-Aux entit\u00e9s du groupe dans la R\u00e9gion": {},
+ "7044-Aux entit\u00e9s du groupe hors R\u00e9gion": {},
+ "7045-Sur internet": {},
+ "7049-Rabais, remises, ristournes accord\u00e9s (non ventil\u00e9s)": {}
+ },
+ "705-Travaux factur\u00e9s": {
+ "7051-Dans la R\u00e9gion": {},
+ "7052-Hors R\u00e9gion": {},
+ "7053-Aux entit\u00e9s du groupe dans la R\u00e9gion": {},
+ "7054-Aux entit\u00e9s du groupe hors R\u00e9gion": {},
+ "7055-Sur internet": {},
+ "7059-Rabais, remises, ristournes accord\u00e9s (non ventil\u00e9s)": {}
+ },
+ "706-Services vendus": {
+ "7061-Dans la R\u00e9gion": {},
+ "7062-Hors R\u00e9gion": {},
+ "7063-Aux entit\u00e9s du groupe dans la R\u00e9gion": {},
+ "7064-Aux entit\u00e9s du groupe hors R\u00e9gion": {},
+ "7065-Sur internet": {},
+ "7069-Rabais, remises, ristournes accord\u00e9s (non ventil\u00e9s)": {}
+ },
+ "707-Produits accessoires": {
+ "7071-Ports, emballages perdus et autres frais factur\u00e9s": {},
+ "7072-Commissions et courtages": {},
+ "7073-Locations": {},
+ "7074-Bonis sur reprises et cessions d\u2019emballages": {},
+ "7075-Mise \u00e0 disposition de personnel": {},
+ "7076-Redevances pour brevets, logiciels, marques et droits similaires": {},
+ "7077-Services exploit\u00e9s dans l\u2019int\u00e9r\u00eat du personnel": {},
+ "7078-Autres produits accessoires": {}
+ }
+ },
+ "71-Subventions d\u2019exploitation": {
+ "711-Sur produits \u00e0 l\u2019exportation": {},
+ "712-Sur produits \u00e0 l\u2019importation": {},
+ "713-Sur produits de p\u00e9r\u00e9quation": {},
+ "714-Indemnit\u00e9s et subventions d\u2019exploitation (entit\u00e9 agricole)": {},
+ "718-Autres subventions d\u2019exploitation": {
+ "7181-Vers\u00e9es par l\u2019\u00c9tat et les collectivit\u00e9s publiques": {},
+ "7182-Vers\u00e9es par les organismes internationaux": {},
+ "7183-Vers\u00e9es par des tiers": {}
+ }
+ },
+ "72-Production immobilis\u00e9e": {
+ "721-Immobilisations incorporelles": {},
+ "722-Immobilisations corporelles": {
+ "7221-Immobilisations corporelles (hors actifs biologiques)": {},
+ "7222-Immobilisations corporelles (actifs biologiques)": {}
+ },
+ "724-Production auto-consomm\u00e9e": {},
+ "726-Immobilisations financi\u00e8res": {}
+ },
+ "73-Variations des stocks de biens et de services produits": {
+ "734-Variations des stocks de produits en cours": {
+ "7341-Produits en cours": {},
+ "7342-Travaux en cours": {}
+ },
+ "735-Variations des en-cours de services": {
+ "7351-\u00c9tudes en cours": {},
+ "7352-Prestations de services en cours": {}
+ },
+ "736-Variations des stocks de produits finis": {},
+ "737-Variations des stocks de produits interm\u00e9diaires et r\u00e9siduels": {
+ "7371-Produits interm\u00e9diaires": {},
+ "7372-Produits r\u00e9siduels": {}
+ }
+ },
+ "75-Autres produits": {
+ "751-Profits sur cr\u00e9ances clients et autres d\u00e9biteurs": {},
+ "752-Quote-part de r\u00e9sultat sur op\u00e9rations faites en commun": {
+ "7521-Quote-part transf\u00e9r\u00e9e de pertes (comptabilit\u00e9 du g\u00e9rant)": {},
+ "7525-B\u00e9n\u00e9fices attribu\u00e9s par transfert (comptabilit\u00e9 des associ\u00e9s non g\u00e9rants)": {}
+ },
+ "754-Produits des cessions courantes d\u2019immobilisations": {
+ "7541-Immobilisations incorporelles": {},
+ "7542-Immobilisations corporelles": {}
+ },
+ "756-Gains de change sur cr\u00e9ances et dettes commerciales": {},
+ "758-Produits divers": {
+ "7581-Indemnit\u00e9s de fonction et autres r\u00e9mun\u00e9rations d\u2019administrateurs": {},
+ "7582-Indemnit\u00e9s d\u2019assurances re\u00e7ues": {},
+ "7588-Autres produits divers": {}
+ },
+ "759-Reprises de charges pour d\u00e9pr\u00e9ciations et provisions pour risques \u00e0 court terme d\u2019exploitation": {
+ "7591-Sur risques \u00e0 court terme": {},
+ "7593-Sur stocks": {},
+ "7594-Sur cr\u00e9ances": {},
+ "7598-Sur autres charges pour d\u00e9pr\u00e9ciations et provisions pour risques \u00e0 court terme d\u2019exploitation": {}
+ }
+ },
+ "77-Revenus financiers et produits assimil\u00e9s": {
+ "771-Int\u00e9r\u00eats de pr\u00eats et cr\u00e9ances diverses": {
+ "7712-Int\u00e9r\u00eats de pr\u00eats": {},
+ "7713-Int\u00e9r\u00eats sur cr\u00e9ances diverses": {}
+ },
+ "772-Revenus de participations et autres titres immobilis\u00e9s": {
+ "7721-Revenus des titres de participation": {},
+ "7722-Revenus autres titres immobilis\u00e9s": {}
+ },
+ "773-Escomptes obtenus": {},
+ "774-Revenus de placement": {
+ "7745-Revenus des obligations": {},
+ "7746-Revenus des titres de placement": {}
+ },
+ "775-Int\u00e9r\u00eats dans loyers de location acquisition": {},
+ "776-Gains de change financiers": {},
+ "777-Gains sur cessions de titres de placement": {},
+ "778-Gains sur risques financiers": {
+ "7781-Sur rentes viag\u00e8res": {},
+ "7782-Sur op\u00e9rations financi\u00e8res": {},
+ "7784-Sur instruments de tr\u00e9sorerie": {}
+ },
+ "779-Reprises de charges pour d\u00e9pr\u00e9ciations et provisions \u00e0 court terme financi\u00e8res": {
+ "7791-Sur risques financiers": {},
+ "7795-Sur titres de placement": {},
+ "7798-Sur autres charges pour d\u00e9pr\u00e9ciations et provisions pour risques \u00e0 court terme financi\u00e8res": {}
+ }
+ },
+ "78-Transferts de charges": {
+ "781-Transferts de charges d\u2019exploitation": {},
+ "787-Transferts de charges financi\u00e8res": {}
+ },
+ "79-Reprises de provisions, de d\u00e9pr\u00e9ciations et autres": {
+ "791-Reprises de provisions et d\u00e9pr\u00e9ciations d\u2019exploitation": {
+ "7911-Pour risques et charges": {},
+ "7913-Des immobilisations incorporelles": {},
+ "7914-Des immobilisations corporelles": {}
+ },
+ "797-Reprises de provisions et d\u00e9pr\u00e9ciations financi\u00e8res": {
+ "7971-Pour risques et charges": {},
+ "7972-Des immobilisations financi\u00e8res": {}
+ },
+ "798-Reprises d\u2019amortissements": {},
+ "799-Reprises de subventions d\u2019investissement": {}
+ },
+ "root_type": "Income"
+ },
+ "8-Comptes des autres charges et des autres produits (CHARGES)": {
+ "81-Valeurs comptables des cessions d\u2019immobilisations": {
+ "811-Immobilisations incorporelles": {},
+ "812-Immobilisations corporelles": {},
+ "816-Immobilisations financi\u00e8res": {}
+ },
+ "83-Charges hors activit\u00e9s ordinaires": {
+ "831-Charges HAO constat\u00e9es": {},
+ "833-Charges li\u00e9es aux op\u00e9rations de restructuration": {},
+ "834-Pertes sur cr\u00e9ances HAO": {},
+ "835-Dons et lib\u00e9ralit\u00e9s accord\u00e9s": {},
+ "836-Abandons de cr\u00e9ances consentis": {},
+ "837-Charges li\u00e9es aux op\u00e9rations de liquidation": {},
+ "839-Charges pour d\u00e9pr\u00e9ciations et provisions pour risques \u00e0 court terme HAO": {}
+ },
+ "85-Dotations hors activit\u00e9s ordinaires": {
+ "851-Dotations aux provisions r\u00e9glement\u00e9es": {},
+ "852-Dotations aux amortissements HAO": {},
+ "853-Dotations aux d\u00e9pr\u00e9ciations HAO": {},
+ "854-Dotations aux provisions pour risques et charges HAO": {},
+ "858-Autres dotations HAO": {}
+ },
+ "87-Participation des travailleurs": {
+ "871-Participation l\u00e9gale aux b\u00e9n\u00e9fices": {},
+ "874-Participation contractuelle aux b\u00e9n\u00e9fices": {},
+ "878-Autres participations": {}
+ },
+ "89-Imp\u00f4ts sur le r\u00e9sultat": {
+ "891-Imp\u00f4ts sur les b\u00e9n\u00e9fices de l\u2019exercice": {
+ "8911-Activit\u00e9s exerc\u00e9es dans l\u2019\u00c9tat": {},
+ "8912-Activit\u00e9s exerc\u00e9es dans les autres \u00c9tats de la R\u00e9gion": {},
+ "8913-Activit\u00e9s exerc\u00e9es hors R\u00e9gion": {}
+ },
+ "892-Rappel d\u2019imp\u00f4ts sur r\u00e9sultats ant\u00e9rieurs": {},
+ "895-Imp\u00f4t minimum forfaitaire IMF": {},
+ "899-D\u00e9gr\u00e8vements et annulations d\u2019imp\u00f4ts sur r\u00e9sultats ant\u00e9rieurs": {
+ "8991-D\u00e9gr\u00e8vements": {},
+ "8994-Annulations pour pertes r\u00e9troactives": {}
+ }
+ },
+ "root_type": "Expense"
+ },
+ "8-Comptes des autres charges et des autres produits (PRODUITS)": {
+ "82-Produits des cessions d\u2019immobilisations": {
+ "821-Immobilisations incorporelles": {},
+ "822-Immobilisations corporelles": {},
+ "826-Immobilisations financi\u00e8res": {}
+ },
+ "84-Produits hors activit\u00e9s ordinaires": {
+ "841-Produits HAO constat\u00e9s": {},
+ "843-Produits li\u00e9s aux op\u00e9rations de restructuration": {},
+ "844-Indemnit\u00e9s et subventions HAO (entit\u00e9 agricole)": {},
+ "845-Dons et lib\u00e9ralit\u00e9s obtenus": {},
+ "846-Abandons de cr\u00e9ances obtenus": {},
+ "847-Produits li\u00e9s aux op\u00e9rations de liquidation": {},
+ "848-Transferts de charges HAO": {},
+ "849-Reprises de charges pour d\u00e9pr\u00e9ciations et provisions pour risques \u00e0 court terme HAO": {}
+ },
+ "86-Reprises de charges, provisions et d\u00e9pr\u00e9ciations HAO": {
+ "861-Reprises de provisions r\u00e9glement\u00e9es": {},
+ "862-Reprises d\u2019amortissements HAO": {},
+ "863-Reprises de d\u00e9pr\u00e9ciations HAO": {},
+ "864-Reprises de provisions pour risques et charges HAO": {},
+ "868-Autres reprises HAO": {}
+ },
+ "88-Subventions d\u2019\u00e9quilibre": {
+ "881-\u00c9tat": {},
+ "884-Collectivit\u00e9s publiques": {},
+ "886-Groupe": {},
+ "888-Autres": {}
+ },
+ "root_type": "Income"
+ }
+ }
+}
\ No newline at end of file
diff --git a/erpnext/accounts/doctype/account/chart_of_accounts/verified/ga_plan_comptable_avec_code.json b/erpnext/accounts/doctype/account/chart_of_accounts/verified/ga_plan_comptable_avec_code.json
new file mode 100644
index 00000000000..ddee95dad46
--- /dev/null
+++ b/erpnext/accounts/doctype/account/chart_of_accounts/verified/ga_plan_comptable_avec_code.json
@@ -0,0 +1,4208 @@
+{
+ "country_code": "ga",
+ "name": "Syscohada - Plan Comptable avec code",
+ "tree": {
+ "Comptes de ressources durables": {
+ "Capital": {
+ "Capital social": {
+ "Capital souscrit, non appel\u00e9": {
+ "account_number": "1011"
+ },
+ "Capital souscrit, appel\u00e9, non vers\u00e9": {
+ "account_number": "1012"
+ },
+ "Capital souscrit, appel\u00e9, vers\u00e9, non amorti": {
+ "account_number": "1013"
+ },
+ "Capital souscrit, appel\u00e9, vers\u00e9, amorti": {
+ "account_number": "1014"
+ },
+ "Capital souscrit soumis \u00e0 des conditions particuli\u00e8res": {
+ "account_number": "1018"
+ },
+ "account_number": "101"
+ },
+ "Capital par dotation": {
+ "Dotation initiale": {
+ "account_number": "1021"
+ },
+ "Dotations compl\u00e9mentaires": {
+ "account_number": "1022"
+ },
+ "Autres dotations": {
+ "account_number": "1028"
+ },
+ "account_number": "102"
+ },
+ "Capital personnel": {
+ "account_number": "103"
+ },
+ "Compte de l\u2019exploitant": {
+ "Apports temporaires": {
+ "account_number": "1041"
+ },
+ "Op\u00e9rations courantes": {
+ "account_number": "1042"
+ },
+ "R\u00e9mun\u00e9rations, imp\u00f4ts et autres charges personnelles": {
+ "account_number": "1043"
+ },
+ "Pr\u00e9l\u00e8vements d\u2019autoconsommation": {
+ "account_number": "1047"
+ },
+ "Autres pr\u00e9l\u00e8vements": {
+ "account_number": "1048"
+ },
+ "account_number": "104"
+ },
+ "Primes li\u00e9es au capital social": {
+ "Primes d\u2019\u00e9mission": {
+ "account_number": "1051"
+ },
+ "Primes d\u2019apport": {
+ "account_number": "1052"
+ },
+ "Primes de fusion": {
+ "account_number": "1053"
+ },
+ "Primes de conversion": {
+ "account_number": "1054"
+ },
+ "Autres primes": {
+ "account_number": "1058"
+ },
+ "account_number": "105"
+ },
+ "\u00c9carts de r\u00e9\u00e9valuation": {
+ "\u00c9carts de r\u00e9\u00e9valuation l\u00e9gale": {
+ "account_number": "1061"
+ },
+ "\u00c9carts de r\u00e9\u00e9valuation libre": {
+ "account_number": "1062"
+ },
+ "account_number": "106"
+ },
+ "Apporteurs, capital souscrit, non appel\u00e9": {
+ "account_number": "109"
+ },
+ "account_number": "10"
+ },
+ "R\u00e9serves": {
+ "R\u00e9serve l\u00e9gale": {
+ "account_number": "111"
+ },
+ "R\u00e9serves statutaires ou contractuelles": {
+ "account_number": "112"
+ },
+ "R\u00e9serves r\u00e9glement\u00e9es": {
+ "R\u00e9serves de plus-values nettes \u00e0 long terme": {
+ "account_number": "1131"
+ },
+ "R\u00e9serves d\u2019attribution gratuite d\u2019actions au personnel salari\u00e9 et aux dirigeants": {
+ "account_number": "1132"
+ },
+ "R\u00e9serves cons\u00e9cutives \u00e0 l\u2019octroi de subventions d\u2019investissement": {
+ "account_number": "1133"
+ },
+ "R\u00e9serves des valeurs mobili\u00e8res donnant acc\u00e8s au capital": {
+ "account_number": "1134"
+ },
+ "Autres r\u00e9serves r\u00e9glement\u00e9es": {
+ "account_number": "1135"
+ },
+ "account_number": "113"
+ },
+ "Autres r\u00e9serves": {
+ "R\u00e9serves facultatives": {
+ "account_number": "1181"
+ },
+ "R\u00e9serves diverses": {
+ "account_number": "1188"
+ },
+ "account_number": "118"
+ },
+ "account_number": "11"
+ },
+ "Report \u00e0 nouveau": {
+ "Report \u00e0 nouveau cr\u00e9diteur": {
+ "account_number": "121"
+ },
+ "Report \u00e0 nouveau d\u00e9biteur": {
+ "Perte nette \u00e0 reporter": {
+ "account_number": "1291"
+ },
+ "Perte Amortissements r\u00e9put\u00e9s diff\u00e9r\u00e9s": {
+ "account_number": "1292"
+ },
+ "account_number": "129"
+ },
+ "account_number": "12"
+ },
+ "R\u00e9sultat net de l\u2019exercice": {
+ "R\u00e9sultat en instance d\u2019affectation": {
+ "R\u00e9sultat en instance d\u2019affectation : b\u00e9n\u00e9fice": {
+ "account_number": "1301"
+ },
+ "R\u00e9sultat en instance d\u2019affectation : perte": {
+ "account_number": "1309"
+ },
+ "account_number": "130"
+ },
+ "R\u00e9sultat net : b\u00e9n\u00e9fice": {
+ "account_number": "131"
+ },
+ "Marge commerciale (MC)": {
+ "account_number": "132"
+ },
+ "Valeur ajout\u00e9e (VA)": {
+ "account_number": "133"
+ },
+ "Exc\u00e9dent brut d\u2019exploitation (EBE)": {
+ "account_number": "134"
+ },
+ "R\u00e9sultat d\u2019exploitation (RE)": {
+ "account_number": "135"
+ },
+ "R\u00e9sultat financier (RF)": {
+ "account_number": "136"
+ },
+ "R\u00e9sultat des activit\u00e9s ordinaires (RAO)": {
+ "account_number": "137"
+ },
+ "R\u00e9sultat hors activit\u00e9s ordinaires (RHAO)": {
+ "R\u00e9sultat de fusion": {
+ "account_number": "1381"
+ },
+ "R\u00e9sultat d\u2019apport partiel d\u2019actif": {
+ "account_number": "1382"
+ },
+ "R\u00e9sultat de scission": {
+ "account_number": "1383"
+ },
+ "R\u00e9sultat de liquidation": {
+ "account_number": "1384"
+ },
+ "account_number": "138"
+ },
+ "R\u00e9sultat net : perte": {
+ "account_number": "139"
+ },
+ "account_number": "13"
+ },
+ "Subventions d\u2019investissement": {
+ "Subventions d\u2019\u00e9quipement": {
+ "\u00c9tat": {
+ "account_number": "1411"
+ },
+ "R\u00e9gions": {
+ "account_number": "1412"
+ },
+ "D\u00e9partements": {
+ "account_number": "1413"
+ },
+ "Communes et collectivit\u00e9s publiques d\u00e9centralis\u00e9es": {
+ "account_number": "1414"
+ },
+ "Entit\u00e9s publiques ou mixtes": {
+ "account_number": "1415"
+ },
+ "Entit\u00e9s et organismes priv\u00e9s": {
+ "account_number": "1416"
+ },
+ "Organismes internationaux": {
+ "account_number": "1417"
+ },
+ "Autres": {
+ "account_number": "1418"
+ },
+ "account_number": "141"
+ },
+ "Autres subventions d\u2019investissement": {
+ "account_number": "148"
+ },
+ "account_number": "14"
+ },
+ "Provisions r\u00e9glement\u00e9es et fonds assimil\u00e9s": {
+ "Amortissements d\u00e9rogatoires": {
+ "account_number": "151"
+ },
+ "Plus-values de cession \u00e0 r\u00e9investir": {
+ "account_number": "152"
+ },
+ "Fonds r\u00e9glement\u00e9s": {
+ "Fonds National": {
+ "account_number": "1531"
+ },
+ "Pr\u00e9l\u00e8vement pour le Budget": {
+ "account_number": "1532"
+ },
+ "account_number": "153"
+ },
+ "Provisions sp\u00e9ciales de r\u00e9\u00e9valuation": {
+ "account_number": "154"
+ },
+ "Provisions r\u00e9glement\u00e9es relatives aux immobilisations": {
+ "Reconstitution des gisements miniers et p\u00e9troliers": {
+ "account_number": "1551"
+ },
+ "account_number": "155"
+ },
+ "Provisions r\u00e9glement\u00e9es relatives aux stocks": {
+ "Hausse de prix": {
+ "account_number": "1561"
+ },
+ "Fluctuation des cours": {
+ "account_number": "1562"
+ },
+ "account_number": "156"
+ },
+ "Provisions pour investissement": {
+ "account_number": "157"
+ },
+ "Autres provisions et fonds r\u00e9glement\u00e9s": {
+ "account_number": "158"
+ },
+ "account_number": "15"
+ },
+ "Emprunts et dettes assimil\u00e9es": {
+ "Emprunts obligataires": {
+ "Emprunts obligataires ordinaires": {
+ "account_number": "1611"
+ },
+ "Emprunts obligataires convertibles en actions": {
+ "account_number": "1612"
+ },
+ "Emprunts obligataires remboursables en actions": {
+ "account_number": "1613"
+ },
+ "Autres emprunts obligataires": {
+ "account_number": "1618"
+ },
+ "account_number": "161"
+ },
+ "Emprunts et dettes aupr\u00e8s des \u00e9tablissements de cr\u00e9dit": {
+ "account_number": "162"
+ },
+ "Avances re\u00e7ues de l\u2019\u00c9tat": {
+ "account_number": "163"
+ },
+ "Avances re\u00e7ues et comptes courants bloqu\u00e9s": {
+ "account_number": "164"
+ },
+ "D\u00e9p\u00f4ts et cautionnements re\u00e7us": {
+ "D\u00e9p\u00f4ts": {
+ "account_number": "1651"
+ },
+ "Cautionnements": {
+ "account_number": "1652"
+ },
+ "account_number": "165"
+ },
+ "Int\u00e9r\u00eats courus": {
+ "Sur emprunts obligataires": {
+ "account_number": "1661"
+ },
+ "Sur emprunts et dettes aupr\u00e8s des \u00e9tablissements de cr\u00e9dit": {
+ "account_number": "1662"
+ },
+ "Sur avances re\u00e7ues de l\u2019\u00c9tat": {
+ "account_number": "1663"
+ },
+ "Sur avances re\u00e7ues et comptes courants bloqu\u00e9s": {
+ "account_number": "1664"
+ },
+ "Sur d\u00e9p\u00f4ts et cautionnements re\u00e7us": {
+ "account_number": "1665"
+ },
+ "Sur avances assorties de conditions particuli\u00e8res": {
+ "account_number": "1667"
+ },
+ "Sur autres emprunts et dettes": {
+ "account_number": "1668"
+ },
+ "account_number": "166"
+ },
+ "Avances assorties de conditions particuli\u00e8res": {
+ "Avances bloqu\u00e9es pour augmentation du capital": {
+ "account_number": "1671"
+ },
+ "Avances conditionn\u00e9es par l\u2019\u00c9tat": {
+ "account_number": "1672"
+ },
+ "Avances conditionn\u00e9es par les autres organismes africains": {
+ "account_number": "1673"
+ },
+ "Avances conditionn\u00e9es par les organismes internationaux": {
+ "account_number": "1674"
+ },
+ "account_number": "167"
+ },
+ "Autres emprunts et dettes": {
+ "Rentes viag\u00e8res capitalis\u00e9es": {
+ "account_number": "1681"
+ },
+ "Billets de fonds": {
+ "account_number": "1682"
+ },
+ "Dettes cons\u00e9cutives \u00e0 des titres emprunt\u00e9s": {
+ "account_number": "1683"
+ },
+ "Emprunts participatifs": {
+ "account_number": "1684"
+ },
+ "Participation des travailleurs aux b\u00e9n\u00e9fices": {
+ "account_number": "1685"
+ },
+ "Emprunts et dettes contract\u00e9s aupr\u00e8s des autres tiers": {
+ "account_number": "1686"
+ },
+ "account_number": "168"
+ },
+ "account_number": "16"
+ },
+ "Dettes de location acquisition": {
+ "Dettes de location acquisition / cr\u00e9dit bail immobilier": {
+ "account_number": "172"
+ },
+ "Dettes de location acquisition / cr\u00e9dit bail mobilier": {
+ "account_number": "173"
+ },
+ "Dettes de location acquisition / location de vente": {
+ "account_number": "174"
+ },
+ "Int\u00e9r\u00eats courus": {
+ "Sur dettes de location acquisition / cr\u00e9dit-bail immobilier": {
+ "account_number": "1762"
+ },
+ "Sur dettes de location acquisition / cr\u00e9dit-bail mobilier": {
+ "account_number": "1763"
+ },
+ "Sur dettes de location acquisition / location-vente": {
+ "account_number": "1764"
+ },
+ "Sur autres dettes de location acquisition": {
+ "account_number": "1768"
+ },
+ "account_number": "176"
+ },
+ "Autres dettes de location acquisition": {
+ "account_number": "178"
+ },
+ "account_number": "17"
+ },
+ "Dettes li\u00e9es \u00e0 des participations et comptes de liaison des \u00e9tablissements et soci\u00e9t\u00e9s en participation": {
+ "Dettes li\u00e9es \u00e0 des participations": {
+ "Dettes li\u00e9es \u00e0 des participations (groupe)": {
+ "account_number": "1811"
+ },
+ "Dettes li\u00e9es \u00e0 des participations (hors groupe)": {
+ "account_number": "1812"
+ },
+ "account_number": "181"
+ },
+ "Dettes li\u00e9es \u00e0 des soci\u00e9t\u00e9s en participation": {
+ "account_number": "182"
+ },
+ "Int\u00e9r\u00eats courus sur dettes li\u00e9es \u00e0 des participations": {
+ "account_number": "183"
+ },
+ "Comptes permanents bloqu\u00e9s des \u00e9tablissements et succursales": {
+ "account_number": "184"
+ },
+ "Comptes permanents non bloqu\u00e9s des \u00e9tablissements et succursales": {
+ "account_number": "185"
+ },
+ "Comptes de liaison charges": {
+ "account_number": "186"
+ },
+ "Comptes de liaison produits": {
+ "account_number": "187"
+ },
+ "Comptes de liaison des soci\u00e9t\u00e9s en participation": {
+ "account_number": "188"
+ },
+ "account_number": "18"
+ },
+ "Provisions pour risques et charges": {
+ "Provisions pour litiges": {
+ "account_number": "191"
+ },
+ "Provisions pour garanties donn\u00e9es aux clients": {
+ "account_number": "192"
+ },
+ "Provisions pour pertes sur march\u00e9s \u00e0 ach\u00e8vement futur": {
+ "account_number": "193"
+ },
+ "Provisions pour pertes de change": {
+ "account_number": "194"
+ },
+ "Provisions pour imp\u00f4ts": {
+ "account_number": "195"
+ },
+ "Provisions pour pensions et obligations similaires": {
+ "Provisions pour pensions et obligations similaires engagement de retraite": {
+ "account_number": "1961"
+ },
+ "Actif du r\u00e9gime de retraite": {
+ "account_number": "1962"
+ },
+ "account_number": "196"
+ },
+ "Provisions pour restructuration": {
+ "account_number": "197"
+ },
+ "Autres provisions pour risques et charges": {
+ "Provisions pour amendes et p\u00e9nalit\u00e9s": {
+ "account_number": "1981"
+ },
+ "Provisions pour propre assureur": {
+ "account_number": "1983"
+ },
+ "Provisions pour d\u00e9mant\u00e8lement et remise en \u00e9tat": {
+ "account_number": "1984"
+ },
+ "Provisions pour droits \u00e0 r\u00e9duction ou avantage en nature (ch\u00e8ques cadeau, cartes de fid\u00e9lit\u00e9...)": {
+ "account_number": "1985"
+ },
+ "Provisions pour divers risques et charges": {
+ "account_number": "1988"
+ },
+ "account_number": "198"
+ },
+ "account_number": "19"
+ },
+ "root_type": "Equity",
+ "account_number": "1"
+ },
+ "Comptes d\u2019actif immobilis\u00e9": {
+ "Immobilisations incorporelles": {
+ "account_type": "Fixed Asset",
+ "Frais de d\u00e9veloppement": {
+ "account_type": "Fixed Asset",
+ "account_number": "211"
+ },
+ "Brevets, licences, concessions et droits similaires": {
+ "account_type": "Fixed Asset",
+ "Brevets": {
+ "account_type": "Fixed Asset",
+ "account_number": "2121"
+ },
+ "Licences": {
+ "account_type": "Fixed Asset",
+ "account_number": "2122"
+ },
+ "Concessions de service public": {
+ "account_type": "Fixed Asset",
+ "account_number": "2123"
+ },
+ "Autres concessions et droits similaires": {
+ "account_type": "Fixed Asset",
+ "account_number": "2128"
+ },
+ "account_number": "212"
+ },
+ "Logiciels et sites internet": {
+ "account_type": "Fixed Asset",
+ "Logiciels": {
+ "account_type": "Fixed Asset",
+ "account_number": "2131"
+ },
+ "Sites internet": {
+ "account_type": "Fixed Asset",
+ "account_number": "2132"
+ },
+ "account_number": "213"
+ },
+ "Marques": {
+ "account_type": "Fixed Asset",
+ "account_number": "214"
+ },
+ "Fonds commercial": {
+ "account_type": "Fixed Asset",
+ "account_number": "215"
+ },
+ "Droit au bail": {
+ "account_type": "Fixed Asset",
+ "account_number": "216"
+ },
+ "Investissements de cr\u00e9ation": {
+ "account_type": "Fixed Asset",
+ "account_number": "217"
+ },
+ "Autres droits et valeurs incorporels": {
+ "account_type": "Fixed Asset",
+ "Frais de prospection et d\u2019\u00e9valuation de ressources min\u00e9rales": {
+ "account_type": "Fixed Asset",
+ "account_number": "2181"
+ },
+ "Co\u00fbts d\u2019obtention du contrat": {
+ "account_type": "Fixed Asset",
+ "account_number": "2182"
+ },
+ "Fichiers clients, notices, titres de journaux et magazines": {
+ "account_type": "Fixed Asset",
+ "account_number": "2183"
+ },
+ "Co\u00fbts des franchises": {
+ "account_type": "Fixed Asset",
+ "account_number": "2184"
+ },
+ "Divers droits et valeurs incorporelles": {
+ "account_type": "Fixed Asset",
+ "account_number": "2188"
+ },
+ "account_number": "218"
+ },
+ "Immobilisations incorporelles en cours": {
+ "account_type": "Fixed Asset",
+ "Frais de d\u00e9veloppement": {
+ "account_type": "Fixed Asset",
+ "account_number": "2191"
+ },
+ "Logiciels et internet": {
+ "account_type": "Fixed Asset",
+ "account_number": "2193"
+ },
+ "Autres droits et valeurs incorporels": {
+ "account_type": "Fixed Asset",
+ "account_number": "2198"
+ },
+ "account_number": "219"
+ },
+ "account_number": "21"
+ },
+ "Terrains": {
+ "account_type": "Fixed Asset",
+ "Terrains agricoles et forestiers": {
+ "account_type": "Fixed Asset",
+ "Terrains d\u2019exploitation agricole": {
+ "account_type": "Fixed Asset",
+ "account_number": "2211"
+ },
+ "Terrains d\u2019exploitation foresti\u00e8re": {
+ "account_type": "Fixed Asset",
+ "account_number": "2212"
+ },
+ "Autres terrains": {
+ "account_type": "Fixed Asset",
+ "account_number": "2218"
+ },
+ "account_number": "221"
+ },
+ "Terrains nus": {
+ "account_type": "Fixed Asset",
+ "Terrains \u00e0 b\u00e2tir": {
+ "account_type": "Fixed Asset",
+ "account_number": "2221"
+ },
+ "Autres terrains nus": {
+ "account_type": "Fixed Asset",
+ "account_number": "2228"
+ },
+ "account_number": "222"
+ },
+ "Terrains b\u00e2tis": {
+ "account_type": "Fixed Asset",
+ "Pour b\u00e2timents industriels et agricoles": {
+ "account_type": "Fixed Asset",
+ "account_number": "2231"
+ },
+ "Pour b\u00e2timents administratifs et commerciaux": {
+ "account_type": "Fixed Asset",
+ "account_number": "2232"
+ },
+ "Pour b\u00e2timents affect\u00e9s aux autres op\u00e9rations professionnelles": {
+ "account_type": "Fixed Asset",
+ "account_number": "2234"
+ },
+ "Pour b\u00e2timents affect\u00e9s aux autres op\u00e9rations non professionnelles": {
+ "account_type": "Fixed Asset",
+ "account_number": "2235"
+ },
+ "Autres terrains b\u00e2tis": {
+ "account_type": "Fixed Asset",
+ "account_number": "2238"
+ },
+ "account_number": "223"
+ },
+ "Travaux de mise en valeur des terrains": {
+ "account_type": "Fixed Asset",
+ "Plantation d\u2019arbres et d\u2019arbustes": {
+ "account_type": "Fixed Asset",
+ "account_number": "2241"
+ },
+ "Am\u00e9liorations du fonds": {
+ "account_type": "Fixed Asset",
+ "account_number": "2245"
+ },
+ "Autres travaux": {
+ "account_type": "Fixed Asset",
+ "account_number": "2248"
+ },
+ "account_number": "224"
+ },
+ "Terrains de carri\u00e8res tr\u00e9fonds": {
+ "account_type": "Fixed Asset",
+ "Carri\u00e8res": {
+ "account_type": "Fixed Asset",
+ "account_number": "2251"
+ },
+ "account_number": "225"
+ },
+ "Terrains am\u00e9nag\u00e9s": {
+ "account_type": "Fixed Asset",
+ "Parkings": {
+ "account_type": "Fixed Asset",
+ "account_number": "2261"
+ },
+ "account_number": "226"
+ },
+ "Terrains mis en concession": {
+ "account_type": "Fixed Asset",
+ "account_number": "227"
+ },
+ "Autres terrains": {
+ "account_type": "Fixed Asset",
+ "Terrains immeubles de placement": {
+ "account_type": "Fixed Asset",
+ "account_number": "2281"
+ },
+ "Terrains des logements affect\u00e9s au personnel": {
+ "account_type": "Fixed Asset",
+ "account_number": "2285"
+ },
+ "Terrains de location acquisition": {
+ "account_type": "Fixed Asset",
+ "account_number": "2286"
+ },
+ "Divers terrains": {
+ "account_type": "Fixed Asset",
+ "account_number": "2288"
+ },
+ "account_number": "228"
+ },
+ "Am\u00e9nagements de terrains en cours": {
+ "account_type": "Fixed Asset",
+ "Terrains agricoles et forestiers": {
+ "account_type": "Fixed Asset",
+ "account_number": "2291"
+ },
+ "Terrains nus": {
+ "account_type": "Fixed Asset",
+ "account_number": "2292"
+ },
+ "Terrains de carri\u00e8res tr\u00e9fonds": {
+ "account_type": "Fixed Asset",
+ "account_number": "2295"
+ },
+ "Autres terrains": {
+ "account_type": "Fixed Asset",
+ "account_number": "2298"
+ },
+ "account_number": "229"
+ },
+ "account_number": "22"
+ },
+ "B\u00e2timents, installations techniques et agencements": {
+ "B\u00e2timents industriels, agricoles, administratifs et commerciaux sur sol propre": {
+ "B\u00e2timents industriels": {
+ "account_number": "2311"
+ },
+ "B\u00e2timents agricoles": {
+ "account_number": "2312"
+ },
+ "B\u00e2timents administratifs et commerciaux": {
+ "account_number": "2313"
+ },
+ "B\u00e2timents affect\u00e9s au logement du personnel": {
+ "account_number": "2314"
+ },
+ "B\u00e2timents immeubles de placement": {
+ "account_number": "2315"
+ },
+ "B\u00e2timents de location acquisition": {
+ "account_number": "2316"
+ },
+ "account_number": "231"
+ },
+ "B\u00e2timents industriels, agricoles, administratifs et commerciaux sur sol d\u2019autrui": {
+ "B\u00e2timents industriels": {
+ "account_number": "2321"
+ },
+ "B\u00e2timents agricoles": {
+ "account_number": "2322"
+ },
+ "B\u00e2timents administratifs et commerciaux": {
+ "account_number": "2323"
+ },
+ "B\u00e2timents affect\u00e9s au logement du personnel": {
+ "account_number": "2324"
+ },
+ "B\u00e2timents immeubles de placement": {
+ "account_number": "2325"
+ },
+ "B\u00e2timents de location acquisition": {
+ "account_number": "2326"
+ },
+ "account_number": "232"
+ },
+ "Ouvrages d\u2019infrastructure": {
+ "Voies de terre": {
+ "account_number": "2331"
+ },
+ "Voies de fer": {
+ "account_number": "2332"
+ },
+ "Voies d\u2019eau": {
+ "account_number": "2333"
+ },
+ "Barrages, Digues": {
+ "account_number": "2334"
+ },
+ "Pistes d\u2019a\u00e9rodrome": {
+ "account_number": "2335"
+ },
+ "Autres ouvrages d\u2019infrastructures": {
+ "account_number": "2338"
+ },
+ "account_number": "233"
+ },
+ "Am\u00e9nagements, agencements et installations techniques": {
+ "Installations complexes sp\u00e9cialis\u00e9es sur sol propre": {
+ "account_number": "2341"
+ },
+ "Installations complexes sp\u00e9cialis\u00e9es sur sol d\u2019autrui": {
+ "account_number": "2342"
+ },
+ "Installations \u00e0 caract\u00e8re sp\u00e9cifique sur sol propre": {
+ "account_number": "2343"
+ },
+ "Installations \u00e0 caract\u00e8re sp\u00e9cifique sur sol d\u2019autrui": {
+ "account_number": "2344"
+ },
+ "Am\u00e9nagements et agencements des b\u00e2timents": {
+ "account_number": "2345"
+ },
+ "account_number": "234"
+ },
+ "Am\u00e9nagements de bureaux": {
+ "Installations g\u00e9n\u00e9rales": {
+ "account_number": "2351"
+ },
+ "Autres am\u00e9nagements de bureaux": {
+ "account_number": "2358"
+ },
+ "account_number": "235"
+ },
+ "B\u00e2timents industriels, agricoles et commerciaux mis en concession": {
+ "account_number": "237"
+ },
+ "Autres installations et agencements": {
+ "account_number": "238"
+ },
+ "B\u00e2timents am\u00e9nagements, agencements et installations en cours": {
+ "B\u00e2timents en cours": {
+ "account_number": "2391"
+ },
+ "Installations en cours": {
+ "account_number": "2392"
+ },
+ "Ouvrages d\u2019infrastructure en cours": {
+ "account_number": "2393"
+ },
+ "Am\u00e9nagements et agencements et installations techniques en cours": {
+ "account_number": "2394"
+ },
+ "Am\u00e9nagements de bureaux en cours": {
+ "account_number": "2395"
+ },
+ "Autres installations et agencements en cours": {
+ "account_number": "2398"
+ },
+ "account_number": "239"
+ },
+ "account_number": "23"
+ },
+ "Mat\u00e9riel, mobilier et actifs biologiques": {
+ "Mat\u00e9riel et outillage industriel et commercial": {
+ "Mat\u00e9riel industriel": {
+ "account_number": "2411"
+ },
+ "Outillage industriel": {
+ "account_number": "2412"
+ },
+ "Mat\u00e9riel commercial": {
+ "account_number": "2413"
+ },
+ "Outillage commercial": {
+ "account_number": "2414"
+ },
+ "Mat\u00e9riel & outillage industriel et commercial de location-acquisition": {
+ "account_number": "2416"
+ },
+ "account_number": "241"
+ },
+ "Mat\u00e9riel et outillage agricole": {
+ "Mat\u00e9riel agricole": {
+ "account_number": "2421"
+ },
+ "Outillage agricole": {
+ "account_number": "2422"
+ },
+ "Mat\u00e9riel & outillage agricole de location-acquisition": {
+ "account_number": "2426"
+ },
+ "account_number": "242"
+ },
+ "Mat\u00e9riel d\u2019emballage r\u00e9cup\u00e9rable et identifiable": {
+ "account_number": "243"
+ },
+ "Mat\u00e9riel et mobilier": {
+ "Mat\u00e9riel de bureau": {
+ "account_number": "2441"
+ },
+ "Mat\u00e9riel informatique": {
+ "account_number": "2442"
+ },
+ "Mat\u00e9riel bureautique": {
+ "account_number": "2443"
+ },
+ "Mobilier de bureau": {
+ "account_number": "2444"
+ },
+ "Mat\u00e9riel et mobilier immeubles de placement": {
+ "account_number": "2445"
+ },
+ "Mat\u00e9riel et mobilier de location acquisition": {
+ "account_number": "2446"
+ },
+ "Mat\u00e9riel et mobilier des logements du personnel": {
+ "account_number": "2447"
+ },
+ "account_number": "244"
+ },
+ "Mat\u00e9riel de transport": {
+ "Mat\u00e9riel automobile": {
+ "account_number": "2451"
+ },
+ "Mat\u00e9riel ferroviaire": {
+ "account_number": "2452"
+ },
+ "Mat\u00e9riel fluvial, lagunaire": {
+ "account_number": "2453"
+ },
+ "Mat\u00e9riel naval": {
+ "account_number": "2454"
+ },
+ "Mat\u00e9riel a\u00e9rien": {
+ "account_number": "2455"
+ },
+ "Mat\u00e9riel de transport de location-acquisition": {
+ "account_number": "2456"
+ },
+ "Mat\u00e9riel hippomobile": {
+ "account_number": "2457"
+ },
+ "Autres mat\u00e9riels de transport": {
+ "account_number": "2458"
+ },
+ "account_number": "245"
+ },
+ "Actifs biologiques": {
+ "Cheptel, animaux de trait": {
+ "account_number": "2461"
+ },
+ "Cheptel, animaux reproducteurs": {
+ "account_number": "2462"
+ },
+ "Animaux de garde": {
+ "account_number": "2463"
+ },
+ "Plantations agricoles": {
+ "account_number": "2465"
+ },
+ "Autres actifs biologiques": {
+ "account_number": "2468"
+ },
+ "account_number": "246"
+ },
+ "Agencements, am\u00e9nagements du mat\u00e9riel et actifs biologiques": {
+ "Agencements et am\u00e9nagements du mat\u00e9riel": {
+ "account_number": "2471"
+ },
+ "Agencements et am\u00e9nagements des actifs biologiques": {
+ "account_number": "2472"
+ },
+ "Autres agencements, am\u00e9nagements du mat\u00e9riel et actifs biologiques": {
+ "account_number": "2478"
+ },
+ "account_number": "247"
+ },
+ "Autres mat\u00e9riels et mobiliers": {
+ "Collections et \u0153uvres d\u2019art": {
+ "account_number": "2481"
+ },
+ "Divers mat\u00e9riels mobiliers": {
+ "account_number": "2488"
+ },
+ "account_number": "248"
+ },
+ "Mat\u00e9riels et actifs biologiques en cours": {
+ "Mat\u00e9riel et outillage industriel et commercial": {
+ "account_number": "2491"
+ },
+ "Mat\u00e9riel et outillage agricole": {
+ "account_number": "2492"
+ },
+ "Mat\u00e9riel d\u2019emballage r\u00e9cup\u00e9rable et identifiable": {
+ "account_number": "2493"
+ },
+ "Mat\u00e9riel et mobilier de bureau": {
+ "account_number": "2494"
+ },
+ "Mat\u00e9riel de transport": {
+ "account_number": "2495"
+ },
+ "Actifs biologiques": {
+ "account_number": "2496"
+ },
+ "Agencements am\u00e9nagements du mat\u00e9riel et actifs biologiques": {
+ "account_number": "2497"
+ },
+ "Autres mat\u00e9riels et actifs biologiques en cours": {
+ "account_number": "2498"
+ },
+ "account_number": "249"
+ },
+ "account_number": "24"
+ },
+ "Avances et acomptes vers\u00e9s sur immobilisations": {
+ "Avances et acomptes vers\u00e9s sur immobilisations incorporelles": {
+ "account_number": "251"
+ },
+ "Avances et acomptes vers\u00e9s sur immobilisations corporelles": {
+ "account_number": "252"
+ },
+ "account_number": "25"
+ },
+ "Titres de participation": {
+ "Titres de participation dans des soci\u00e9t\u00e9s sous contr\u00f4le exclusif": {
+ "account_number": "261"
+ },
+ "Titres de participation dans des soci\u00e9t\u00e9s sous contr\u00f4le conjoint": {
+ "account_number": "262"
+ },
+ "Titres de participation dans des soci\u00e9t\u00e9s conf\u00e9rant une influence notable": {
+ "account_number": "263"
+ },
+ "Participations dans des organismes professionnels": {
+ "account_number": "265"
+ },
+ "Parts dans des groupements d\u2019int\u00e9r\u00eat \u00e9conomique (GIE)": {
+ "account_number": "266"
+ },
+ "Autres titres de participation": {
+ "account_number": "268"
+ },
+ "account_number": "26"
+ },
+ "Autres immobilisations financi\u00e8res": {
+ "Pr\u00eats et cr\u00e9ances": {
+ "Pr\u00eats participatifs": {
+ "account_number": "2711"
+ },
+ "Pr\u00eats aux associ\u00e9s": {
+ "account_number": "2712"
+ },
+ "Billets de fonds": {
+ "account_number": "2713"
+ },
+ "Titres pr\u00eat\u00e9s": {
+ "account_number": "2714"
+ },
+ "Autres pr\u00eats et cr\u00e9ances": {
+ "account_number": "2718"
+ },
+ "account_number": "271"
+ },
+ "Pr\u00eats au personnel": {
+ "Pr\u00eats immobiliers": {
+ "account_number": "2721"
+ },
+ "Pr\u00eats mobiliers et d\u2019installation": {
+ "account_number": "2722"
+ },
+ "Autres pr\u00eats au personnel": {
+ "account_number": "2728"
+ },
+ "account_number": "272"
+ },
+ "Cr\u00e9ances sur l\u2019\u00c9tat": {
+ "Retenues de garantie": {
+ "account_number": "2731"
+ },
+ "Fonds r\u00e9glement\u00e9": {
+ "account_number": "2733"
+ },
+ "Cr\u00e9ances sur le conc\u00e9dant": {
+ "account_number": "2734"
+ },
+ "Autres cr\u00e9ances sur l\u2019\u00c9tat": {
+ "account_number": "2738"
+ },
+ "account_number": "273"
+ },
+ "Titres immobilis\u00e9s": {
+ "Titres immobilis\u00e9s de l\u2019activit\u00e9 de portefeuille (TIAP)": {
+ "account_number": "2741"
+ },
+ "Titres participatifs": {
+ "account_number": "2742"
+ },
+ "Certificats d\u2019investissement": {
+ "account_number": "2743"
+ },
+ "Parts de fonds commun de placement (FCP)": {
+ "account_number": "2744"
+ },
+ "Obligations": {
+ "account_number": "2745"
+ },
+ "Actions ou parts propres": {
+ "account_number": "2746"
+ },
+ "Autres titres immobilis\u00e9s": {
+ "account_number": "2748"
+ },
+ "account_number": "274"
+ },
+ "D\u00e9p\u00f4ts et cautionnements vers\u00e9s": {
+ "D\u00e9p\u00f4ts pour loyers d\u2019avance": {
+ "account_number": "2751"
+ },
+ "D\u00e9p\u00f4ts pour l\u2019\u00e9lectricit\u00e9": {
+ "account_number": "2752"
+ },
+ "D\u00e9p\u00f4ts pour l\u2019eau": {
+ "account_number": "2753"
+ },
+ "D\u00e9p\u00f4ts pour le gaz": {
+ "account_number": "2754"
+ },
+ "D\u00e9p\u00f4ts pour le t\u00e9l\u00e9phone, le t\u00e9lex, la t\u00e9l\u00e9copie": {
+ "account_number": "2755"
+ },
+ "Cautionnements sur march\u00e9s publics": {
+ "account_number": "2756"
+ },
+ "Cautionnements sur autres op\u00e9rations": {
+ "account_number": "2757"
+ },
+ "Autres d\u00e9p\u00f4ts et cautionnements": {
+ "account_number": "2758"
+ },
+ "account_number": "275"
+ },
+ "Int\u00e9r\u00eats courus": {
+ "Pr\u00eats et cr\u00e9ances non commerciales": {
+ "account_number": "2761"
+ },
+ "Pr\u00eats au personnel": {
+ "account_number": "2762"
+ },
+ "Cr\u00e9ances sur l\u2019\u00c9tat": {
+ "account_number": "2763"
+ },
+ "Titres immobilis\u00e9s": {
+ "account_number": "2764"
+ },
+ "D\u00e9p\u00f4ts et cautionnements vers\u00e9s": {
+ "account_number": "2765"
+ },
+ "Cr\u00e9ances rattach\u00e9es \u00e0 des participations": {
+ "account_number": "2767"
+ },
+ "Immobilisations financi\u00e8res diverses": {
+ "account_number": "2768"
+ },
+ "account_number": "276"
+ },
+ "Cr\u00e9ances rattach\u00e9es \u00e0 des participations et avances \u00e0 des GIE": {
+ "Cr\u00e9ances rattach\u00e9es \u00e0 des participations (groupe)": {
+ "account_number": "2771"
+ },
+ "Cr\u00e9ances rattach\u00e9es \u00e0 des participations (hors groupe)": {
+ "account_number": "2772"
+ },
+ "Cr\u00e9ances rattach\u00e9es \u00e0 des soci\u00e9t\u00e9s en participation": {
+ "account_number": "2773"
+ },
+ "Avances \u00e0 des Groupements d\u2019int\u00e9r\u00eat \u00e9conomique (GIE)": {
+ "account_number": "2774"
+ },
+ "account_number": "277"
+ },
+ "Immobilisations financi\u00e8res diverses": {
+ "Cr\u00e9ances diverses groupe": {
+ "account_number": "2781"
+ },
+ "Cr\u00e9ances diverses hors groupe": {
+ "account_number": "2782"
+ },
+ "Banques d\u00e9p\u00f4ts \u00e0 terme": {
+ "account_number": "2784"
+ },
+ "Or et m\u00e9taux pr\u00e9cieux": {
+ "account_number": "2785"
+ },
+ "Autres immobilisations financi\u00e8res": {
+ "account_number": "2788"
+ },
+ "account_number": "278"
+ },
+ "account_number": "27"
+ },
+ "Amortissements": {
+ "account_type": "Accumulated Depreciation",
+ "Amortissements des immobilisations corporelles": {
+ "account_type": "Accumulated Depreciation",
+ "Amortissements des frais de d\u00e9veloppement": {
+ "account_type": "Accumulated Depreciation",
+ "account_number": "2811"
+ },
+ "Amortissements des brevets, licences, concessions et droits similaires": {
+ "account_type": "Accumulated Depreciation",
+ "account_number": "2812"
+ },
+ "Amortissements des logiciels et sites internet": {
+ "account_type": "Accumulated Depreciation",
+ "account_number": "2813"
+ },
+ "Amortissements des marques": {
+ "account_type": "Accumulated Depreciation",
+ "account_number": "2814"
+ },
+ "Amortissements du fonds commercial": {
+ "account_type": "Accumulated Depreciation",
+ "account_number": "2815"
+ },
+ "Amortissements du droit au bail": {
+ "account_type": "Accumulated Depreciation",
+ "account_number": "2816"
+ },
+ "Amortissements des investissements de cr\u00e9ation": {
+ "account_type": "Accumulated Depreciation",
+ "account_number": "2817"
+ },
+ "Amortissements des autres droits et valeurs incorporels": {
+ "account_type": "Accumulated Depreciation",
+ "account_number": "2818"
+ },
+ "account_number": "281"
+ },
+ "Amortissements des terrains": {
+ "Amortissements des travaux de mise en valeur des terrains": {
+ "account_number": "2824"
+ },
+ "account_number": "282"
+ },
+ "Amortissements des b\u00e2timents, installations techniques et agencements": {
+ "Amortissements des b\u00e2timents industriels, agricoles, administratifs et commerciaux sur sol propre": {
+ "account_number": "2831"
+ },
+ "Amortissements des b\u00e2timents industriels, agricoles, administratifs et commerciaux sur sol d\u2019autrui": {
+ "account_number": "2832"
+ },
+ "Amortissements des ouvrages d\u2019infrastructure": {
+ "account_number": "2833"
+ },
+ "Amortissements des am\u00e9nagements, agencements et installations techniques": {
+ "account_number": "2834"
+ },
+ "Amortissements des am\u00e9nagements de bureaux": {
+ "account_number": "2835"
+ },
+ "Amortissements des b\u00e2timents industriels, agricoles et commerciaux mis en concession": {
+ "account_number": "2837"
+ },
+ "Amortissements des autres installations et agencements": {
+ "account_number": "2838"
+ },
+ "account_number": "283"
+ },
+ "Amortissements du mat\u00e9riel": {
+ "Amortissements du mat\u00e9riel et outillage industriel et commercial": {
+ "account_number": "2841"
+ },
+ "Amortissements du mat\u00e9riel et outillage agricole": {
+ "account_number": "2842"
+ },
+ "Amortissements du mat\u00e9riel d\u2019emballage r\u00e9cup\u00e9rable et identifiable": {
+ "account_number": "2843"
+ },
+ "Amortissements du mat\u00e9riel et mobilier": {
+ "account_number": "2844"
+ },
+ "Amortissements du mat\u00e9riel de transport": {
+ "account_number": "2845"
+ },
+ "Amortissements des actifs biologiques": {
+ "account_number": "2846"
+ },
+ "Amortissements des agencements et am\u00e9nagements du mat\u00e9riel et des actifs biologiques": {
+ "account_number": "2847"
+ },
+ "Amortissements des autres mat\u00e9riels": {
+ "account_number": "2848"
+ },
+ "account_number": "284"
+ },
+ "account_number": "28"
+ },
+ "D\u00e9pr\u00e9ciations des immobilisations": {
+ "D\u00e9pr\u00e9ciations des immobilisations incorporelles": {
+ "D\u00e9pr\u00e9ciations des frais de d\u00e9veloppement": {
+ "account_number": "2911"
+ },
+ "D\u00e9pr\u00e9ciations des brevets, licences, concessions et droits similaires": {
+ "account_number": "2912"
+ },
+ "D\u00e9pr\u00e9ciations des logiciels et sites internet": {
+ "account_number": "2913"
+ },
+ "D\u00e9pr\u00e9ciations des marques": {
+ "account_number": "2914"
+ },
+ "D\u00e9pr\u00e9ciations du fonds commercial": {
+ "account_number": "2915"
+ },
+ "D\u00e9pr\u00e9ciations du droit au bail": {
+ "account_number": "2916"
+ },
+ "D\u00e9pr\u00e9ciations des investissements de cr\u00e9ation": {
+ "account_number": "2917"
+ },
+ "D\u00e9pr\u00e9ciations des autres droits et valeurs incorporels": {
+ "account_number": "2918"
+ },
+ "D\u00e9pr\u00e9ciations des immobilisations incorporelles en cours": {
+ "account_number": "2919"
+ },
+ "account_number": "291"
+ },
+ "D\u00e9pr\u00e9ciations des terrains": {
+ "D\u00e9pr\u00e9ciations des terrains agricoles et forestiers": {
+ "account_number": "2921"
+ },
+ "D\u00e9pr\u00e9ciations des terrains nus": {
+ "account_number": "2922"
+ },
+ "D\u00e9pr\u00e9ciations des terrains b\u00e2tis": {
+ "account_number": "2923"
+ },
+ "D\u00e9pr\u00e9ciations des travaux de mise en valeur des terrains": {
+ "account_number": "2924"
+ },
+ "D\u00e9pr\u00e9ciations des terrains de gisement": {
+ "account_number": "2925"
+ },
+ "D\u00e9pr\u00e9ciations des terrains am\u00e9nag\u00e9s": {
+ "account_number": "2926"
+ },
+ "D\u00e9pr\u00e9ciations des terrains mis en concession": {
+ "account_number": "2927"
+ },
+ "D\u00e9pr\u00e9ciations des autres terrains": {
+ "account_number": "2928"
+ },
+ "D\u00e9pr\u00e9ciations des am\u00e9nagements de terrains en cours": {
+ "account_number": "2929"
+ },
+ "account_number": "292"
+ },
+ "D\u00e9pr\u00e9ciations des b\u00e2timents, installations techniques et agencements": {
+ "D\u00e9pr\u00e9ciations des b\u00e2timents industriels, agricoles, administratifs et commerciaux sur sol propre": {
+ "account_number": "2931"
+ },
+ "D\u00e9pr\u00e9ciations des b\u00e2timents industriels, agricoles, administratifs et commerciaux sur sol d\u2019autrui": {
+ "account_number": "2932"
+ },
+ "D\u00e9pr\u00e9ciations des ouvrages d\u2019infrastructures": {
+ "account_number": "2933"
+ },
+ "D\u00e9pr\u00e9ciations des am\u00e9nagements, agencements et installations techniques": {
+ "account_number": "2934"
+ },
+ "D\u00e9pr\u00e9ciations des am\u00e9nagements de bureaux": {
+ "account_number": "2935"
+ },
+ "D\u00e9pr\u00e9ciations des b\u00e2timents industriels, agricoles et commerciaux mis en concession": {
+ "account_number": "2937"
+ },
+ "D\u00e9pr\u00e9ciations des autres installations et agencements": {
+ "account_number": "2938"
+ },
+ "D\u00e9pr\u00e9ciations des b\u00e2timents et installations en cours": {
+ "account_number": "2939"
+ },
+ "account_number": "293"
+ },
+ "D\u00e9pr\u00e9ciations de mat\u00e9riel, du mobilier et de l\u2019actif biologique": {
+ "D\u00e9pr\u00e9ciations du mat\u00e9riel et outillage industriel et commercial": {
+ "account_number": "2941"
+ },
+ "D\u00e9pr\u00e9ciations du mat\u00e9riel et outillage agricole": {
+ "account_number": "2942"
+ },
+ "D\u00e9pr\u00e9ciations du mat\u00e9riel d\u2019emballage r\u00e9cup\u00e9rable et identifiable": {
+ "account_number": "2943"
+ },
+ "D\u00e9pr\u00e9ciations du mat\u00e9riel et mobilier": {
+ "account_number": "2944"
+ },
+ "D\u00e9pr\u00e9ciations du mat\u00e9riel de transport": {
+ "account_number": "2945"
+ },
+ "D\u00e9pr\u00e9ciations des actifs biologiques": {
+ "account_number": "2946"
+ },
+ "D\u00e9pr\u00e9ciations des agencements et am\u00e9nagements du mat\u00e9riel et des actifs biologiques": {
+ "account_number": "2947"
+ },
+ "D\u00e9pr\u00e9ciations des autres mat\u00e9riels": {
+ "account_number": "2948"
+ },
+ "D\u00e9pr\u00e9ciations de mat\u00e9riel en cours": {
+ "account_number": "2949"
+ },
+ "account_number": "294"
+ },
+ "D\u00e9pr\u00e9ciations des avances et acomptes vers\u00e9s sur immobilisations": {
+ "D\u00e9pr\u00e9ciations des avances et acomptes vers\u00e9s sur immobilisations incorporelles": {
+ "account_number": "2951"
+ },
+ "D\u00e9pr\u00e9ciations des avances et acomptes vers\u00e9s sur immobilisations corporelles": {
+ "account_number": "2952"
+ },
+ "account_number": "295"
+ },
+ "D\u00e9pr\u00e9ciations des titres de participation": {
+ "D\u00e9pr\u00e9ciations des titres de participation dans des soci\u00e9t\u00e9s sous contr\u00f4le exclusif": {
+ "account_number": "2961"
+ },
+ "D\u00e9pr\u00e9ciations des titres de participation dans les soci\u00e9t\u00e9s sous contr\u00f4le conjoint": {
+ "account_number": "2962"
+ },
+ "D\u00e9pr\u00e9ciations des titres de participation dans les soci\u00e9t\u00e9s conf\u00e9rant une influence notable": {
+ "account_number": "2963"
+ },
+ "D\u00e9pr\u00e9ciations des participations dans des organismes professionnels": {
+ "account_number": "2965"
+ },
+ "D\u00e9pr\u00e9ciations des parts dans des GIE": {
+ "account_number": "2966"
+ },
+ "D\u00e9pr\u00e9ciations des autres titres de participation": {
+ "account_number": "2968"
+ },
+ "account_number": "296"
+ },
+ "D\u00e9pr\u00e9ciations des autres immobilisations financi\u00e8res": {
+ "D\u00e9pr\u00e9ciations des pr\u00eats et cr\u00e9ances": {
+ "account_number": "2971"
+ },
+ "D\u00e9pr\u00e9ciations des pr\u00eats au personnel": {
+ "account_number": "2972"
+ },
+ "D\u00e9pr\u00e9ciations des cr\u00e9ances sur l\u2019\u00c9tat": {
+ "account_number": "2973"
+ },
+ "D\u00e9pr\u00e9ciations des titres immobilis\u00e9s": {
+ "account_number": "2974"
+ },
+ "D\u00e9pr\u00e9ciations des d\u00e9p\u00f4ts et cautionnements vers\u00e9s": {
+ "account_number": "2975"
+ },
+ "D\u00e9pr\u00e9ciations des cr\u00e9ances rattach\u00e9es \u00e0 des participations et avances \u00e0 des GIE": {
+ "account_number": "2977"
+ },
+ "D\u00e9pr\u00e9ciations des cr\u00e9ances financi\u00e8res diverses": {
+ "account_number": "2978"
+ },
+ "account_number": "297"
+ },
+ "account_number": "29"
+ },
+ "root_type": "Asset",
+ "account_number": "2"
+ },
+ "Comptes de Stocks": {
+ "Marchandises": {
+ "Marchandises A": {
+ "Marchandises A1": {
+ "account_number": "3111"
+ },
+ "Marchandises A2": {
+ "account_number": "3112"
+ },
+ "account_number": "311"
+ },
+ "Marchandises B": {
+ "Marchandises B1": {
+ "account_number": "3121"
+ },
+ "Marchandises B2": {
+ "account_number": "3122"
+ },
+ "account_number": "312"
+ },
+ "Actifs biologiques": {
+ "Animaux": {
+ "account_number": "3131"
+ },
+ "V\u00e9g\u00e9taux": {
+ "account_number": "3132"
+ },
+ "account_number": "313"
+ },
+ "Marchandises hors activit\u00e9s ordinaires (HAO)": {
+ "account_number": "318"
+ },
+ "account_number": "31"
+ },
+ "Mati\u00e8res premi\u00e8res et fournitures li\u00e9es": {
+ "Mati\u00e8res A": {
+ "account_number": "321"
+ },
+ "Mati\u00e8res B": {
+ "account_number": "322"
+ },
+ "Fournitures (A, B)": {
+ "account_number": "323"
+ },
+ "account_number": "32"
+ },
+ "Autres approvisionnements": {
+ "Mati\u00e8res consommables": {
+ "account_number": "331"
+ },
+ "Fournitures d\u2019atelier et d\u2019usine": {
+ "account_number": "332"
+ },
+ "Fournitures de magasin": {
+ "account_number": "333"
+ },
+ "Fournitures de bureau": {
+ "account_number": "334"
+ },
+ "Emballages": {
+ "Emballages perdus": {
+ "account_number": "3351"
+ },
+ "Emballages r\u00e9cup\u00e9rables non identifiables": {
+ "account_number": "3352"
+ },
+ "Emballages \u00e0 usage mixte": {
+ "account_number": "3353"
+ },
+ "Autres emballages": {
+ "account_number": "3358"
+ },
+ "account_number": "335"
+ },
+ "Autres mati\u00e8res": {
+ "account_number": "338"
+ },
+ "account_number": "33"
+ },
+ "Produits en cours": {
+ "Produits en cours": {
+ "Produits en cours P1": {
+ "account_number": "3411"
+ },
+ "Produits en cours P2": {
+ "account_number": "3412"
+ },
+ "account_number": "341"
+ },
+ "Travaux en cours": {
+ "Travaux en cours T1": {
+ "account_number": "3421"
+ },
+ "Travaux en cours T2": {
+ "account_number": "3422"
+ },
+ "account_number": "342"
+ },
+ "Produits interm\u00e9diaires en cours": {
+ "Produits interm\u00e9diaires A": {
+ "account_number": "3431"
+ },
+ "Produits interm\u00e9diaires B": {
+ "account_number": "3432"
+ },
+ "account_number": "343"
+ },
+ "Produits r\u00e9siduels en cours": {
+ "Produits r\u00e9siduels A": {
+ "account_number": "3441"
+ },
+ "Produits r\u00e9siduels B": {
+ "account_number": "3442"
+ },
+ "account_number": "344"
+ },
+ "Actifs biologiques en cours": {
+ "Animaux": {
+ "account_number": "3451"
+ },
+ "V\u00e9g\u00e9taux": {
+ "account_number": "3452"
+ },
+ "account_number": "345"
+ },
+ "account_number": "34"
+ },
+ "Services en cours": {
+ "\u00c9tudes en cours": {
+ "\u00c9tudes en cours E1": {
+ "account_number": "3511"
+ },
+ "\u00c9tudes en cours E2": {
+ "account_number": "3512"
+ },
+ "account_number": "351"
+ },
+ "Prestations de services en cours": {
+ "Prestations de services S1": {
+ "account_number": "3521"
+ },
+ "Prestations de services S2": {
+ "account_number": "3522"
+ }
+ },
+ "account_number": "35"
+ },
+ "Produits finis": {
+ "Produits finis A": {
+ "account_number": "361"
+ },
+ "Produits finis B": {
+ "account_number": "362"
+ },
+ "Actifs biologiques": {
+ "Animaux": {
+ "account_number": "3631"
+ },
+ "V\u00e9g\u00e9taux": {
+ "account_number": "3632"
+ },
+ "Autres stocks (activit\u00e9s annexes)": {
+ "account_number": "3638"
+ },
+ "account_number": "363"
+ },
+ "account_number": "36"
+ },
+ "Produits interm\u00e9diaires et r\u00e9siduels": {
+ "Produits interm\u00e9diaires": {
+ "Produits interm\u00e9diaires A": {
+ "account_number": "3711"
+ },
+ "Produits interm\u00e9diaires B": {
+ "account_number": "3712"
+ },
+ "account_number": "371"
+ },
+ "Produits r\u00e9siduels": {
+ "D\u00e9chets": {
+ "account_number": "3721"
+ },
+ "Rebuts": {
+ "account_number": "3722"
+ },
+ "Mati\u00e8res de R\u00e9cup\u00e9ration": {
+ "account_number": "3723"
+ },
+ "account_number": "372"
+ },
+ "Actifs biologiques": {
+ "Animaux": {
+ "account_number": "3731"
+ },
+ "V\u00e9g\u00e9taux": {
+ "account_number": "3732"
+ },
+ "Autres stocks (activit\u00e9s annexes)": {
+ "account_number": "3738"
+ },
+ "account_number": "373"
+ },
+ "account_number": "37"
+ },
+ "Stocks en cours de route, en consignation ou en d\u00e9p\u00f4t": {
+ "account_type": "Stock",
+ "Marchandises en cours de route": {
+ "account_number": "381"
+ },
+ "Mati\u00e8res premi\u00e8res et fournitures li\u00e9es en cours de route": {
+ "account_number": "382"
+ },
+ "Autres approvisionnements en cours de route": {
+ "account_number": "383"
+ },
+ "Produits finis en cours de route": {
+ "account_number": "386"
+ },
+ "Stock en consignation ou en d\u00e9p\u00f4t": {
+ "Stock en consignation": {
+ "account_number": "3871"
+ },
+ "Stock en d\u00e9p\u00f4t": {
+ "account_number": "3872"
+ },
+ "account_number": "387"
+ },
+ "Stock provenant d\u2019immobilisations mises hors service ou au rebut": {
+ "account_number": "388"
+ },
+ "account_number": "38"
+ },
+ "D\u00e9pr\u00e9ciations des stocks et encours de production": {
+ "D\u00e9pr\u00e9ciations des stocks de marchandises": {
+ "account_number": "391"
+ },
+ "D\u00e9pr\u00e9ciations des stocks de mati\u00e8res premi\u00e8res et fournitures li\u00e9es": {
+ "account_number": "392"
+ },
+ "D\u00e9pr\u00e9ciations des stocks d\u2019autres approvisionnements": {
+ "account_number": "393"
+ },
+ "D\u00e9pr\u00e9ciations des productions en cours": {
+ "account_number": "394"
+ },
+ "D\u00e9pr\u00e9ciations des services en cours": {
+ "account_number": "395"
+ },
+ "D\u00e9pr\u00e9ciations des stocks de produits finis": {
+ "account_number": "396"
+ },
+ "D\u00e9pr\u00e9ciations des stocks de produits interm\u00e9diaires et r\u00e9siduels": {
+ "account_number": "397"
+ },
+ "D\u00e9pr\u00e9ciations des stocks en cours de route, en consignation ou en d\u00e9p\u00f4t": {
+ "account_number": "398"
+ },
+ "account_number": "39"
+ },
+ "root_type": "Asset",
+ "account_number": "3"
+ },
+ "4-Comptes de Tiers (ACTIF)": {
+ "40-Fournisseurs et comptes rattach\u00e9s (ACTIF)": {
+ "Fournisseurs d\u00e9biteurs": {
+ "Fournisseurs Avances et acomptes vers\u00e9s": {
+ "account_number": "4091"
+ },
+ "Fournisseurs Groupe avances et acomptes vers\u00e9s": {
+ "account_number": "4092"
+ },
+ "Fournisseurs Sous-traitants avances et acomptes vers\u00e9s": {
+ "account_number": "4093"
+ },
+ "Fournisseurs Cr\u00e9ances pour emballages et mat\u00e9riels \u00e0 rendre": {
+ "account_number": "4094"
+ },
+ "Fournisseurs Rabais, remises, ristournes et autres avoirs \u00e0 obtenir": {
+ "account_number": "4098"
+ },
+ "account_number": "409"
+ }
+ },
+ "41-Clients et comptes rattach\u00e9s (ACTIF)": {
+ "Clients": {
+ "Clients": {
+ "account_type": "Receivable",
+ "account_number": "4111"
+ },
+ "Clients groupe": {
+ "account_type": "Receivable",
+ "account_number": "4112"
+ },
+ "Clients, \u00c9tat et Collectivit\u00e9s publiques": {
+ "account_type": "Receivable",
+ "account_number": "4114"
+ },
+ "Clients, organismes internationaux": {
+ "account_type": "Receivable",
+ "account_number": "4115"
+ },
+ "Clients, r\u00e9serve de propri\u00e9t\u00e9": {
+ "account_type": "Receivable",
+ "account_number": "4116"
+ },
+ "Client, retenues de garantie": {
+ "account_type": "Receivable",
+ "account_number": "4117"
+ },
+ "Clients, d\u00e9gr\u00e8vement de taxes sur la valeur ajout\u00e9e (TVA)": {
+ "account_type": "Receivable",
+ "account_number": "4118"
+ },
+ "account_type": "Receivable",
+ "account_number": "411"
+ },
+ "Clients, effets \u00e0 recevoir en portefeuille": {
+ "Clients, effets \u00e0 recevoir": {
+ "account_type": "Receivable",
+ "account_number": "4121"
+ },
+ "Clients Groupe, effets \u00e0 recevoir": {
+ "account_type": "Receivable",
+ "account_number": "4122"
+ },
+ "\u00c9tat et Collectivit\u00e9s publiques, effets \u00e0 recevoir": {
+ "account_type": "Receivable",
+ "account_number": "4124"
+ },
+ "Organismes Internationaux, effets \u00e0 recevoir": {
+ "account_type": "Receivable",
+ "account_number": "4125"
+ },
+ "account_type": "Receivable",
+ "account_number": "412"
+ },
+ "Clients, ch\u00e8ques, effets et autres valeurs impay\u00e9es": {
+ "Clients, ch\u00e8ques impay\u00e9s": {
+ "account_type": "Receivable",
+ "account_number": "4131"
+ },
+ "Clients, effets impay\u00e9s": {
+ "account_type": "Receivable",
+ "account_number": "4132"
+ },
+ "Clients, cartes de cr\u00e9dit impay\u00e9es": {
+ "account_type": "Receivable",
+ "account_number": "4133"
+ },
+ "Clients, autres valeurs impay\u00e9es": {
+ "account_type": "Receivable",
+ "account_number": "4138"
+ },
+ "account_type": "Receivable",
+ "account_number": "413"
+ },
+ "Cr\u00e9ances sur cessions courantes d\u2019immobilisations": {
+ "Cr\u00e9ances en compte, immobilisations incorporelles": {
+ "account_type": "Receivable",
+ "account_number": "4141"
+ },
+ "Cr\u00e9ances en compte, immobilisations corporelles": {
+ "account_type": "Receivable",
+ "account_number": "4142"
+ },
+ "Effets \u00e0 recevoir, immobilisations incorporelles": {
+ "account_type": "Receivable",
+ "account_number": "4146"
+ },
+ "Effets \u00e0 recevoir, immobilisations corporelles": {
+ "account_type": "Receivable",
+ "account_number": "4147"
+ },
+ "account_type": "Receivable",
+ "account_number": "414"
+ },
+ "Clients, effets escompt\u00e9s non \u00e9chus": {
+ "account_type": "Receivable",
+ "account_number": "415"
+ },
+ "Cr\u00e9ances clients litigieuses ou douteuses": {
+ "Cr\u00e9ances litigieuses": {
+ "account_type": "Receivable",
+ "account_number": "4161"
+ },
+ "Cr\u00e9ances douteuses": {
+ "account_type": "Receivable",
+ "account_number": "4162"
+ },
+ "account_type": "Receivable",
+ "account_number": "416"
+ },
+ "Clients, produits \u00e0 recevoir": {
+ "Clients, factures \u00e0 \u00e9tablir": {
+ "account_type": "Receivable",
+ "account_number": "4181"
+ },
+ "Clients, int\u00e9r\u00eats courus": {
+ "account_type": "Receivable",
+ "account_number": "4186"
+ },
+ "account_type": "Receivable",
+ "account_number": "418"
+ },
+ "account_type": "Receivable"
+ },
+ "42-Personnel (ACTIF)": {
+ "Personnel, avances et acomptes": {
+ "Personnel, avances": {
+ "account_number": "4211"
+ },
+ "Personnel, acomptes": {
+ "account_number": "4212"
+ },
+ "Frais avanc\u00e9s et fournitures au personnel": {
+ "account_number": "4213"
+ },
+ "account_number": "421"
+ }
+ },
+ "43-Organismes sociaux (ACTIF)": {
+ "431-S\u00e9curit\u00e9 sociale": {
+ "Prestations familiales": {
+ "account_number": "4311"
+ },
+ "Accidents de travail": {
+ "account_number": "4312"
+ },
+ "Caisse de retraite obligatoire": {
+ "account_number": "4313"
+ },
+ "Caisse de retraite facultative": {
+ "account_number": "4314"
+ },
+ "Autres cotisations sociales": {
+ "account_number": "4318"
+ }
+ },
+ "432-Caisses de retraite compl\u00e9mentaire": {},
+ "433-Autres organismes sociaux": {
+ "Mutuelle": {
+ "account_number": "4331"
+ },
+ "Assurances retraite": {
+ "account_number": "4332"
+ },
+ "Assurances et organismes de sant\u00e9": {
+ "account_number": "4333"
+ }
+ },
+ "438-Organismes sociaux, charges \u00e0 payer et produits \u00e0 recevoir": {
+ "Produits \u00e0 recevoir": {
+ "account_number": "4387"
+ }
+ }
+ },
+ "44-\u00c9tat et collectivit\u00e9s publiques (ACTIF)": {
+ "\u00c9tat, TVA factur\u00e9e": {
+ "TVA factur\u00e9e sur ventes": {
+ "account_number": "4431"
+ },
+ "TVA factur\u00e9e sur prestations de services": {
+ "account_number": "4432"
+ },
+ "TVA factur\u00e9e sur travaux": {
+ "account_number": "4433"
+ },
+ "TVA factur\u00e9e sur production livr\u00e9e \u00e0 soi-m\u00eame": {
+ "account_number": "4434"
+ },
+ "TVA sur factures \u00e0 \u00e9tablir": {
+ "account_number": "4435"
+ },
+ "account_number": "443"
+ },
+ "\u00c9tat, TVA r\u00e9cup\u00e9rable": {
+ "TVA r\u00e9cup\u00e9rable sur immobilisations": {
+ "account_number": "4451"
+ },
+ "TVA r\u00e9cup\u00e9rable sur achats": {
+ "account_number": "4452"
+ },
+ "TVA r\u00e9cup\u00e9rable sur transport": {
+ "account_number": "4453"
+ },
+ "TVA r\u00e9cup\u00e9rable sur services ext\u00e9rieurs et autres charges": {
+ "account_number": "4454"
+ },
+ "TVA r\u00e9cup\u00e9rable sur factures non parvenues": {
+ "account_number": "4455"
+ },
+ "TVA transf\u00e9r\u00e9e par d\u2019autres entit\u00e9s": {
+ "account_number": "4456"
+ },
+ "account_number": "445"
+ },
+ "\u00c9tat, charges \u00e0 payer et produits \u00e0 recevoir": {
+ "Charges \u00e0 payer": {
+ "account_number": "4486"
+ },
+ "Produits \u00e0 recevoir": {
+ "account_number": "4487"
+ },
+ "account_number": "448"
+ },
+ "\u00c9tat, cr\u00e9ances et dettes diverses": {
+ "\u00c9tat, obligations cautionn\u00e9es": {
+ "account_number": "4491"
+ },
+ "\u00c9tat, avances et acomptes vers\u00e9s sur imp\u00f4ts": {
+ "account_number": "4492"
+ },
+ "\u00c9tat, fonds de dotation \u00e0 recevoir": {
+ "account_number": "4493"
+ },
+ "\u00c9tat, subventions investissement \u00e0 recevoir": {
+ "account_number": "4494"
+ },
+ "\u00c9tat, subventions d\u2019exploitation \u00e0 recevoir": {
+ "account_number": "4495"
+ },
+ "\u00c9tat, subventions d\u2019\u00e9quilibre \u00e0 recevoir": {
+ "account_number": "4496"
+ },
+ "\u00c9tat, avances sur subventions": {
+ "account_number": "4497"
+ },
+ "\u00c9tat, fonds r\u00e9glement\u00e9s provisionn\u00e9s": {
+ "account_number": "4499"
+ },
+ "account_number": "449"
+ }
+ },
+ "45-Organismes internationaux (ACTIF)": {
+ "Op\u00e9rations avec les organismes africains": {
+ "account_number": "451"
+ },
+ "Op\u00e9rations avec les autres organismes internationaux": {
+ "account_number": "452"
+ },
+ "Organismes internationaux, fonds de dotation et subventions \u00e0 recevoir": {
+ "Organismes internationaux, fonds de dotation \u00e0 recevoir": {
+ "account_number": "4581"
+ },
+ "Organismes internationaux, subventions \u00e0 recevoir": {
+ "account_number": "4582"
+ },
+ "account_number": "458"
+ }
+ },
+ "46-Apporteurs, associ\u00e9s et groupe (ACTIF)": {
+ "461-Apporteurs, op\u00e9rations sur le capital": {
+ "Apporteurs, capital appel\u00e9, non vers\u00e9": {
+ "account_number": "4613"
+ },
+ "Apporteurs, compte d\u2019apport, op\u00e9rations de restructuration (fusion...)": {
+ "account_number": "4614"
+ },
+ "Apporteurs, titres \u00e0 \u00e9changer": {
+ "account_number": "4618"
+ }
+ },
+ "Apporteurs, restant d\u00fb sur capital appel\u00e9": {
+ "account_number": "467"
+ }
+ },
+ "47-D\u00e9biteurs et cr\u00e9diteurs divers (ACTIF)": {
+ "472-Cr\u00e9ances et dettes sur titres de placement": {
+ "Cr\u00e9ances sur cessions de titres de placement": {
+ "account_number": "4721"
+ },
+ "Versements restant \u00e0 effectuer sur titres de placement non lib\u00e9r\u00e9s": {
+ "account_number": "4726"
+ }
+ },
+ "473-Interm\u00e9diaires Op\u00e9rations faites pour compte de tiers": {
+ "Mandants": {
+ "account_number": "4731"
+ },
+ "Mandataires": {
+ "account_number": "4732"
+ },
+ "Commettants": {
+ "account_number": "4733"
+ },
+ "Commissionnaires": {
+ "account_number": "4734"
+ },
+ "\u00c9tat, Collectivit\u00e9s publiques, fonds global d\u2019allocation": {
+ "account_number": "4739"
+ }
+ },
+ "474-Compte de r\u00e9partition p\u00e9riodique des charges et des produits": {
+ "Compte de r\u00e9partition p\u00e9riodique des produits": {
+ "account_number": "4747"
+ }
+ },
+ "475-Compte transitoire, ajustement sp\u00e9cial li\u00e9 \u00e0 la r\u00e9vision du SYSCOHADA": {
+ "Compte actif": {
+ "account_type": "Temporary",
+ "account_number": "4751"
+ }
+ },
+ "Charges constat\u00e9es d\u2019avance": {
+ "account_number": "476"
+ },
+ "478-\u00c9carts de conversion actif": {
+ "Diminution des cr\u00e9ances d\u2019exploitation": {
+ "account_number": "4781"
+ },
+ "Diminution des cr\u00e9ances financi\u00e8res": {
+ "account_number": "4782"
+ },
+ "Augmentation des dettes d\u2019exploitation": {
+ "account_number": "4783"
+ },
+ "Augmentation des dettes financi\u00e8res": {
+ "account_number": "4784"
+ },
+ "Diff\u00e9rences d\u2019\u00e9valuation sur instruments de tr\u00e9sorerie": {
+ "account_number": "4786"
+ },
+ "Diff\u00e9rences compens\u00e9es par couverture de change": {
+ "account_number": "4788"
+ }
+ }
+ },
+ "48-Cr\u00e9ances et dettes hors activit\u00e9s ordinaires (ACTIF)": {
+ "Cr\u00e9ances sur cessions d\u2019immobilisations": {
+ "En compte, immobilisations incorporelles": {
+ "account_number": "4851"
+ },
+ "En compte, immobilisations corporelles": {
+ "account_number": "4852"
+ },
+ "Effets \u00e0 recevoir, immobilisations incorporelles": {
+ "account_number": "4853"
+ },
+ "Effets \u00e0 recevoir, immobilisations corporelles": {
+ "account_number": "4854"
+ },
+ "Effets escompt\u00e9s non \u00e9chus": {
+ "account_number": "4855"
+ },
+ "Retenues de garantie": {
+ "account_number": "4857"
+ },
+ "Factures \u00e0 \u00e9tablir": {
+ "account_number": "4858"
+ },
+ "account_number": "485"
+ },
+ "Autres cr\u00e9ances hors activit\u00e9s ordinaires (HAO)": {
+ "account_number": "488"
+ }
+ },
+ "49-D\u00e9pr\u00e9ciations et provisions pour risques \u00e0 court terme (tiers) (ACTIF)": {
+ "D\u00e9pr\u00e9ciations des comptes clients": {
+ "Cr\u00e9ances litigieuses": {
+ "account_number": "4911"
+ },
+ "Cr\u00e9ances douteuses": {
+ "account_number": "4912"
+ },
+ "account_number": "491"
+ },
+ "D\u00e9pr\u00e9ciations des comptes organismes internationaux": {
+ "account_number": "495"
+ },
+ "D\u00e9pr\u00e9ciations des comptes apporteurs, associ\u00e9s et groupe": {
+ "Associ\u00e9s, comptes courants": {
+ "account_number": "4962"
+ },
+ "Associ\u00e9s, op\u00e9rations faites en commun": {
+ "account_number": "4963"
+ },
+ "Groupe, comptes courants": {
+ "account_number": "4966"
+ },
+ "account_number": "496"
+ },
+ "D\u00e9pr\u00e9ciations des comptes d\u00e9biteurs divers": {
+ "account_number": "497"
+ },
+ "D\u00e9pr\u00e9ciations des comptes de cr\u00e9ances HAO": {
+ "Cr\u00e9ances sur cessions d\u2019immobilisations": {
+ "account_number": "4985"
+ },
+ "Cr\u00e9ances sur cessions de titres de placement": {
+ "account_number": "4986"
+ },
+ "Autres cr\u00e9ances HAO": {
+ "account_number": "4988"
+ },
+ "account_number": "498"
+ },
+ "Provisions pour risques \u00e0 court terme": {
+ "Sur op\u00e9rations d\u2019exploitation": {
+ "account_number": "4991"
+ },
+ "Sur op\u00e9rations financi\u00e8res": {
+ "account_number": "4997"
+ },
+ "Sur op\u00e9rations HAO": {
+ "account_number": "4998"
+ },
+ "account_number": "499"
+ }
+ },
+ "root_type": "Asset"
+ },
+ "4-Comptes de Tiers (PASSIF)": {
+ "40-Fournisseurs et comptes rattach\u00e9s (PASSIF)": {
+ "Fournisseurs, dettes en compte": {
+ "Fournisseurs": {
+ "account_type": "Payable",
+ "account_number": "4011"
+ },
+ "Fournisseurs groupe": {
+ "account_type": "Payable",
+ "account_number": "4012"
+ },
+ "Fournisseurs sous-traitants": {
+ "account_type": "Payable",
+ "account_number": "4013"
+ },
+ "Fournisseurs, r\u00e9serve de propri\u00e9t\u00e9": {
+ "account_type": "Payable",
+ "account_number": "4016"
+ },
+ "Fournisseur, retenues de garantie": {
+ "account_type": "Payable",
+ "account_number": "4017"
+ },
+ "account_type": "Payable",
+ "account_number": "401"
+ },
+ "Fournisseurs, effets \u00e0 payer": {
+ "Fournisseurs Effets \u00e0 payer": {
+ "account_type": "Payable",
+ "account_number": "4021"
+ },
+ "Fournisseurs Groupe, effets \u00e0 payer": {
+ "account_type": "Payable",
+ "account_number": "4022"
+ },
+ "Fournisseurs Sous-traitants, effets \u00e0 payer": {
+ "account_type": "Payable",
+ "account_number": "4023"
+ },
+ "account_type": "Payable",
+ "account_number": "402"
+ },
+ "Fournisseurs, acquisitions courantes d\u2019immobilisations": {
+ "Fournisseurs Dettes en comptes, immobilisations incorporelles": {
+ "account_type": "Payable",
+ "account_number": "4041"
+ },
+ "Fournisseurs Dettes en comptes, immobilisations corporelles": {
+ "account_type": "Payable",
+ "account_number": "4042"
+ },
+ "Fournisseurs Effets \u00e0 payer, immobilisations incorporelles": {
+ "account_type": "Payable",
+ "account_number": "4046"
+ },
+ "Fournisseurs Effets \u00e0 payer, immobilisations corporelles": {
+ "account_type": "Payable",
+ "account_number": "4047"
+ },
+ "account_type": "Payable",
+ "account_number": "404"
+ },
+ "Fournisseurs, factures non parvenues": {
+ "Fournisseurs": {
+ "account_type": "Stock Received But Not Billed",
+ "account_number": "4081"
+ },
+ "Fournisseurs groupe": {
+ "account_type": "Stock Received But Not Billed",
+ "account_number": "4082"
+ },
+ "Fournisseurs sous-traitants": {
+ "account_type": "Stock Received But Not Billed",
+ "account_number": "4083"
+ },
+ "Fournisseurs, int\u00e9r\u00eats courus": {
+ "account_type": "Stock Received But Not Billed",
+ "account_number": "4086"
+ },
+ "account_type": "Stock Received But Not Billed",
+ "account_number": "408"
+ },
+ "account_type": "Payable"
+ },
+ "41-Clients et comptes rattach\u00e9s (PASSIF)": {
+ "Clients cr\u00e9diteurs": {
+ "Clients, avances et acomptes re\u00e7us": {
+ "account_number": "4191"
+ },
+ "Clients groupe, avances et acomptes re\u00e7us": {
+ "account_number": "4192"
+ },
+ "Clients, dettes pour emballages et mat\u00e9riels consign\u00e9s": {
+ "account_number": "4194"
+ },
+ "Clients, rabais, remises, ristournes et autres avoirs \u00e0 accorder": {
+ "account_number": "4198"
+ },
+ "account_number": "419"
+ }
+ },
+ "42-Personnel (PASSIF)": {
+ "Personnel, r\u00e9mun\u00e9rations dues": {
+ "account_number": "422"
+ },
+ "Personnel, oppositions, saisies-arr\u00eats": {
+ "Personnel, oppositions": {
+ "account_number": "4231"
+ },
+ "Personnel, saisies-arr\u00eats": {
+ "account_number": "4232"
+ },
+ "Personnel, avis \u00e0 tiers d\u00e9tenteur": {
+ "account_number": "4233"
+ },
+ "account_number": "423"
+ },
+ "Personnel, \u0153uvres sociales internes": {
+ "Assistance m\u00e9dicale": {
+ "account_number": "4241"
+ },
+ "Allocations familiales": {
+ "account_number": "4242"
+ },
+ "Organismes sociaux rattach\u00e9s \u00e0 l\u2019entit\u00e9": {
+ "account_number": "4245"
+ },
+ "Autres \u0153uvres sociales internes": {
+ "account_number": "4248"
+ },
+ "account_number": "424"
+ },
+ "Repr\u00e9sentants du personnel": {
+ "D\u00e9l\u00e9gu\u00e9s du personnel": {
+ "account_number": "4251"
+ },
+ "Syndicats et Comit\u00e9s d\u2019entreprises, d\u2019\u00c9tablissement": {
+ "account_number": "4252"
+ },
+ "Autres repr\u00e9sentants du personnel": {
+ "account_number": "4258"
+ },
+ "account_number": "425"
+ },
+ "Personnel, participation aux b\u00e9n\u00e9fices et au capital": {
+ "Participation aux b\u00e9n\u00e9fices": {
+ "account_number": "4261"
+ },
+ "Participation au capital": {
+ "account_number": "4264"
+ },
+ "account_number": "426"
+ },
+ "Personnel d\u00e9p\u00f4ts": {
+ "account_number": "427"
+ },
+ "Personnel, charges \u00e0 payer et produits \u00e0 recevoir": {
+ "Dettes provisionn\u00e9es pour cong\u00e9s \u00e0 payer": {
+ "account_number": "4281"
+ },
+ "Autres charges \u00e0 payer": {
+ "account_number": "4286"
+ },
+ "Produits \u00e0 recevoir": {
+ "account_number": "4287"
+ },
+ "account_number": "428"
+ }
+ },
+ "43-Organismes sociaux (PASSIF)": {
+ "438-Organismes sociaux, charges \u00e0 payer et produits \u00e0 recevoir": {
+ "Charges sociales sur gratifications \u00e0 payer": {
+ "account_number": "4381"
+ },
+ "Charges sociales sur cong\u00e9s \u00e0 payer": {
+ "account_number": "4382"
+ },
+ "Autres charges \u00e0 payer": {
+ "account_number": "4386"
+ }
+ }
+ },
+ "44-\u00c9tat et collectivit\u00e9s publiques (PASSIF)": {
+ "\u00c9tat, imp\u00f4t sur les b\u00e9n\u00e9fices": {
+ "account_number": "441"
+ },
+ "\u00c9tat, autres imp\u00f4ts et taxes": {
+ "Imp\u00f4ts et taxes d\u2019\u00c9tat": {
+ "account_number": "4421"
+ },
+ "Imp\u00f4ts et taxes pour les collectivit\u00e9s publiques": {
+ "account_number": "4422"
+ },
+ "Imp\u00f4ts et taxes recouvrables sur des obligataires": {
+ "account_number": "4423"
+ },
+ "Imp\u00f4ts et taxes recouvrables sur des associ\u00e9s": {
+ "account_number": "4424"
+ },
+ "Droits de douane": {
+ "account_number": "4426"
+ },
+ "Autres imp\u00f4ts et taxes": {
+ "account_number": "4428"
+ },
+ "account_number": "442"
+ },
+ "\u00c9tat, TVA due ou cr\u00e9dit de TVA": {
+ "\u00c9tat, TVA due": {
+ "account_number": "4441"
+ },
+ "\u00c9tat, cr\u00e9dit de TVA \u00e0 reporter": {
+ "account_number": "4449"
+ },
+ "account_number": "444"
+ },
+ "\u00c9tat, autres taxes sur le chiffre d\u2019affaires": {
+ "account_number": "446"
+ },
+ "\u00c9tat, imp\u00f4ts retenus \u00e0 la source": {
+ "Imp\u00f4t G\u00e9n\u00e9ral sur le revenu": {
+ "account_number": "4471"
+ },
+ "Imp\u00f4ts sur salaires": {
+ "account_number": "4472"
+ },
+ "Contribution nationale": {
+ "account_number": "4473"
+ },
+ "Contribution nationale de solidarit\u00e9": {
+ "account_number": "4474"
+ },
+ "Autres imp\u00f4ts et contributions": {
+ "account_number": "4478"
+ },
+ "account_number": "447"
+ }
+ },
+ "46-Apporteurs, associ\u00e9s et groupe (PASSIF)": {
+ "461-Apporteurs, op\u00e9rations sur le capital (PASSIF)": {
+ "Apporteurs, apports en nature": {
+ "account_number": "4611"
+ },
+ "Apporteurs, apports en num\u00e9raire": {
+ "account_number": "4612"
+ },
+ "Apporteurs, versements re\u00e7us sur augmentation de capital": {
+ "account_number": "4615"
+ },
+ "Apporteurs, versements anticip\u00e9s": {
+ "account_number": "4616"
+ },
+ "Apporteurs d\u00e9faillants": {
+ "account_number": "4617"
+ },
+ "Apporteurs, capital \u00e0 rembourser": {
+ "account_number": "4619"
+ }
+ },
+ "462-Associ\u00e9s, comptes courants": {
+ "Principal": {
+ "account_number": "4621"
+ },
+ "Int\u00e9r\u00eats courus": {
+ "account_number": "4626"
+ }
+ },
+ "463-Associ\u00e9s, op\u00e9rations faites en commun et GIE": {
+ "Op\u00e9rations courantes": {
+ "account_number": "4631"
+ },
+ "Int\u00e9r\u00eats courus": {
+ "account_number": "4636"
+ }
+ },
+ "Associ\u00e9s, dividendes \u00e0 payer": {
+ "account_number": "465"
+ },
+ "Groupe, comptes courants": {
+ "account_number": "466"
+ }
+ },
+ "47-D\u00e9biteurs et cr\u00e9diteurs divers (PASSIF)": {
+ "471-D\u00e9biteurs et cr\u00e9diteurs divers": {
+ "D\u00e9biteurs divers": {
+ "account_number": "4711"
+ },
+ "Cr\u00e9diteurs divers": {
+ "account_number": "4712"
+ },
+ "Obligataires": {
+ "account_number": "4713"
+ },
+ "R\u00e9mun\u00e9rations d\u2019administrateurs": {
+ "account_number": "4715"
+ },
+ "Compte d\u2019affacturage": {
+ "account_number": "4716"
+ },
+ "D\u00e9biteurs divers retenues de garantie": {
+ "account_number": "4717"
+ },
+ "Apport, compte de fusion et op\u00e9rations assimil\u00e9es": {
+ "account_number": "4718"
+ },
+ "Bons de souscription d\u2019actions et d\u2019obligations": {
+ "account_number": "4719"
+ }
+ },
+ "474-Compte de r\u00e9partition p\u00e9riodique des charges et des produits (PASSIF)": {
+ "Compte de r\u00e9partition p\u00e9riodique des charges": {
+ "account_number": "4746"
+ }
+ },
+ "475-Compte transitoire, ajustement sp\u00e9cial li\u00e9 \u00e0 la r\u00e9vision du SYSCOHADA (PASSIF)": {
+ "Compte passif": {
+ "account_number": "4752"
+ }
+ },
+ "Produits constat\u00e9s d\u2019avance": {
+ "account_number": "477"
+ },
+ "479-\u00c9carts de conversion passif": {
+ "Augmentation des cr\u00e9ances d\u2019exploitation": {
+ "account_number": "4791"
+ },
+ "Augmentation des cr\u00e9ances financi\u00e8res": {
+ "account_number": "4792"
+ },
+ "Diminution des dettes d\u2019exploitation": {
+ "account_number": "4793"
+ },
+ "Diminution des dettes financi\u00e8res": {
+ "account_number": "4794"
+ },
+ "Diff\u00e9rences d\u2019\u00e9valuation sur instruments de tr\u00e9sorerie": {
+ "account_number": "4797"
+ },
+ "Diff\u00e9rences compens\u00e9es par couverture de change": {
+ "account_number": "4798"
+ }
+ }
+ },
+ "48-Cr\u00e9ances et dettes hors activit\u00e9s ordinaires (HAO) (PASSIF)": {
+ "Fournisseurs d\u2019investissements": {
+ "Immobilisations incorporelles": {
+ "account_number": "4811"
+ },
+ "Immobilisations corporelles": {
+ "account_number": "4812"
+ },
+ "Versements restant \u00e0 effectuer sur titres de participation et titres immobilis\u00e9s non lib\u00e9r\u00e9s": {
+ "account_number": "4813"
+ },
+ "R\u00e9serve de propri\u00e9t\u00e9": {
+ "account_number": "4816"
+ },
+ "Retenues de garantie": {
+ "account_number": "4817"
+ },
+ "Factures non parvenues": {
+ "account_number": "4818"
+ },
+ "account_number": "481"
+ },
+ "Fournisseurs d\u2019investissements, effets \u00e0 payer": {
+ "Immobilisations incorporelles": {
+ "account_number": "4821"
+ },
+ "Immobilisations corporelles": {
+ "account_number": "4822"
+ },
+ "account_number": "482"
+ },
+ "Autres dettes hors activit\u00e9s ordinaires (HAO)": {
+ "Produits": {
+ "account_number": "4887"
+ },
+ "account_number": "484"
+ }
+ },
+ "root_type": "Liability"
+ },
+ "Comptes de tr\u00e9sorerie": {
+ "Titres de placement": {
+ "Titres du tr\u00e9sor et bons de caisse \u00e0 court terme": {
+ "Titres du Tr\u00e9sor \u00e0 court terme": {
+ "account_number": "5011"
+ },
+ "Titres d\u2019organismes financiers": {
+ "account_number": "5012"
+ },
+ "Bons de caisse \u00e0 court terme": {
+ "account_number": "5013"
+ },
+ "Frais d\u2019acquisition des titres de tr\u00e9sor et bons de caisse": {
+ "account_number": "5016"
+ },
+ "account_number": "501"
+ },
+ "Actions": {
+ "Actions ou parts propres": {
+ "account_number": "5021"
+ },
+ "Actions cot\u00e9es": {
+ "account_number": "5022"
+ },
+ "Actions non cot\u00e9es": {
+ "account_number": "5023"
+ },
+ "Actions d\u00e9membr\u00e9es (certificats d\u2019investissement, droits de vote)": {
+ "account_number": "5024"
+ },
+ "Autres actions": {
+ "account_number": "5025"
+ },
+ "Frais d\u2019acquisition des actions": {
+ "account_number": "5026"
+ },
+ "account_number": "502"
+ },
+ "Obligations": {
+ "Obligations \u00e9mises par la soci\u00e9t\u00e9 et rachet\u00e9es par elle": {
+ "account_number": "5031"
+ },
+ "Obligations cot\u00e9es": {
+ "account_number": "5032"
+ },
+ "Obligations non cot\u00e9es": {
+ "account_number": "5033"
+ },
+ "Autres obligations": {
+ "account_number": "5035"
+ },
+ "Frais d\u2019acquisition des obligations": {
+ "account_number": "5036"
+ },
+ "account_number": "503"
+ },
+ "Bons de souscription": {
+ "Bons de souscription d\u2019actions": {
+ "account_number": "5042"
+ },
+ "Bons de souscription d\u2019obligations": {
+ "account_number": "5043"
+ },
+ "account_number": "504"
+ },
+ "Titres n\u00e9gociables hors r\u00e9gion": {
+ "account_number": "505"
+ },
+ "Int\u00e9r\u00eats courus": {
+ "Titres du Tr\u00e9sor et bons de caisse \u00e0 court terme": {
+ "account_number": "5061"
+ },
+ "Actions": {
+ "account_number": "5062"
+ },
+ "Obligations": {
+ "account_number": "5063"
+ },
+ "account_number": "506"
+ },
+ "Autres titres de placement et cr\u00e9ances assimil\u00e9es": {
+ "account_number": "508"
+ },
+ "account_number": "50"
+ },
+ "Valeurs \u00e0 encaisser": {
+ "Effets \u00e0 encaisser": {
+ "account_number": "511"
+ },
+ "Effets \u00e0 l\u2019encaissement": {
+ "account_number": "512"
+ },
+ "Ch\u00e8ques \u00e0 encaisser": {
+ "account_number": "513"
+ },
+ "Ch\u00e8ques \u00e0 l\u2019encaissement": {
+ "account_number": "514"
+ },
+ "Cartes de cr\u00e9dit \u00e0 encaisser": {
+ "account_number": "515"
+ },
+ "Autres valeurs \u00e0 l\u2019encaissement": {
+ "Warrants": {
+ "account_number": "5181"
+ },
+ "Billets de fonds": {
+ "account_number": "5182"
+ },
+ "Ch\u00e8ques de voyage": {
+ "account_number": "5185"
+ },
+ "Coupons \u00e9chus": {
+ "account_number": "5186"
+ },
+ "Int\u00e9r\u00eats \u00e9chus des obligations": {
+ "account_number": "5187"
+ },
+ "account_number": "518"
+ },
+ "account_number": "51"
+ },
+ "Banques": {
+ "Banques locales": {
+ "Banques en monnaie nationale": {
+ "account_type": "Bank",
+ "account_number": "5211"
+ },
+ "Banques en devises": {
+ "account_type": "Bank",
+ "account_number": "5215"
+ },
+ "account_type": "Bank",
+ "account_number": "521"
+ },
+ "Banques autres \u00c9tats r\u00e9gion": {
+ "account_number": "522"
+ },
+ "Banques autres \u00c9tats zone mon\u00e9taire": {
+ "account_number": "523"
+ },
+ "Banques hors zone mon\u00e9taire": {
+ "account_number": "524"
+ },
+ "Banques d\u00e9p\u00f4t \u00e0 terme": {
+ "account_number": "525"
+ },
+ "Banques, int\u00e9r\u00eats courus": {
+ "Banque, int\u00e9r\u00eats courus, charges \u00e0 payer": {
+ "account_number": "5261"
+ },
+ "Banque, int\u00e9r\u00eats courus, produits \u00e0 recevoir": {
+ "account_number": "5267"
+ },
+ "account_number": "526"
+ },
+ "account_number": "52"
+ },
+ "\u00c9tablissements financiers et assimil\u00e9s": {
+ "Ch\u00e8ques postaux": {
+ "account_number": "531"
+ },
+ "Tr\u00e9sor": {
+ "account_number": "532"
+ },
+ "Soci\u00e9t\u00e9s de gestion et d\u2019interm\u00e9diation (SGI)": {
+ "account_number": "533"
+ },
+ "\u00c9tablissements financiers, int\u00e9r\u00eats courus": {
+ "account_number": "536"
+ },
+ "Autres organismes financiers": {
+ "account_number": "538"
+ },
+ "account_number": "53"
+ },
+ "Instruments de tr\u00e9sorerie": {
+ "Options de taux d\u2019int\u00e9r\u00eat": {
+ "account_number": "541"
+ },
+ "Options de taux de change": {
+ "account_number": "542"
+ },
+ "Options de taux boursiers": {
+ "account_number": "543"
+ },
+ "Instruments de march\u00e9s \u00e0 terme": {
+ "account_number": "544"
+ },
+ "Avoirs d\u2019or et autres m\u00e9taux pr\u00e9cieux": {
+ "account_number": "545"
+ },
+ "account_number": "54"
+ },
+ "Instruments de monnaie \u00e9lectronique": {
+ "Monnaie \u00e9lectronique carte carburant": {
+ "account_number": "551"
+ },
+ "Monnaie \u00e9lectronique t\u00e9l\u00e9phone portable": {
+ "account_number": "552"
+ },
+ "Monnaie \u00e9lectronique carte p\u00e9age": {
+ "account_number": "553"
+ },
+ "Porte-monnaie \u00e9lectronique": {
+ "account_number": "554"
+ },
+ "Autres instruments de monnaies \u00e9lectroniques": {
+ "account_number": "558"
+ },
+ "account_number": "55"
+ },
+ "Banques, cr\u00e9dits de tr\u00e9sorerie et d\u2019escompte": {
+ "Cr\u00e9dits de tr\u00e9sorerie": {
+ "account_number": "561"
+ },
+ "Escompte de cr\u00e9dits de campagne": {
+ "account_number": "564"
+ },
+ "Escompte de cr\u00e9dits ordinaires": {
+ "account_number": "565"
+ },
+ "Banques, cr\u00e9dits de tr\u00e9sorerie, int\u00e9r\u00eats courus": {
+ "account_number": "566"
+ },
+ "account_number": "56"
+ },
+ "Caisse": {
+ "Caisse si\u00e8ge social": {
+ "Caisse en monnaie nationale": {
+ "account_number": "5711"
+ },
+ "Caisse en devises": {
+ "account_number": "5712"
+ },
+ "account_number": "571"
+ },
+ "Caisse succursale A": {
+ "En monnaie nationale": {
+ "account_number": "5721"
+ },
+ "En devises": {
+ "account_number": "5722"
+ },
+ "account_number": "572"
+ },
+ "Caisse succursale B": {
+ "En monnaie nationale": {
+ "account_number": "5731"
+ },
+ "En devises": {
+ "account_number": "5732"
+ },
+ "account_number": "573"
+ },
+ "account_number": "57"
+ },
+ "R\u00e9gies d\u2019avances, accr\u00e9ditifs et virements internes": {
+ "R\u00e9gies d\u2019avance": {
+ "account_number": "581"
+ },
+ "Accr\u00e9ditifs": {
+ "account_number": "582"
+ },
+ "Virements de fonds": {
+ "account_number": "585"
+ },
+ "Autres virements internes": {
+ "account_number": "588"
+ },
+ "account_number": "58"
+ },
+ "D\u00e9pr\u00e9ciations et provisions pour risque \u00e0 court terme": {
+ "D\u00e9pr\u00e9ciations des titres de placement": {
+ "account_number": "590"
+ },
+ "D\u00e9pr\u00e9ciations des titres et valeurs \u00e0 encaisser": {
+ "account_number": "591"
+ },
+ "D\u00e9pr\u00e9ciations des comptes banques": {
+ "account_number": "592"
+ },
+ "D\u00e9pr\u00e9ciations des comptes \u00e9tablissements financiers et assimil\u00e9s": {
+ "account_number": "593"
+ },
+ "D\u00e9pr\u00e9ciations des comptes d\u2019instruments de tr\u00e9sorerie": {
+ "account_number": "594"
+ },
+ "Provisions pour risque \u00e0 court terme \u00e0 caract\u00e8re financier": {
+ "account_number": "599"
+ },
+ "account_number": "59"
+ },
+ "root_type": "Asset",
+ "account_number": "5"
+ },
+ "Comptes de charges des activit\u00e9s ordinaires": {
+ "Achats et variations de stocks": {
+ "Achats de marchandises": {
+ "Dans la R\u00e9gion": {
+ "account_number": "6011"
+ },
+ "Hors R\u00e9gion": {
+ "account_number": "6012"
+ },
+ "Aux entit\u00e9s du groupe dans la R\u00e9gion": {
+ "account_number": "6013"
+ },
+ "Aux entit\u00e9s du groupe hors R\u00e9gion": {
+ "account_number": "6014"
+ },
+ "Frais sur achats": {
+ "account_number": "6015"
+ },
+ "Rabais, remises et ristournes obtenus (non ventil\u00e9s)": {
+ "account_number": "6019"
+ },
+ "account_number": "601"
+ },
+ "Achats de mati\u00e8res premi\u00e8res et fournitures li\u00e9es": {
+ "Dans la R\u00e9gion": {
+ "account_number": "6021"
+ },
+ "Hors R\u00e9gion": {
+ "account_number": "6022"
+ },
+ "Aux entit\u00e9s du groupe dans la R\u00e9gion": {
+ "account_number": "6023"
+ },
+ "Aux entit\u00e9s du groupe hors R\u00e9gion": {
+ "account_number": "6024"
+ },
+ "Frais sur achats": {
+ "account_number": "6025"
+ },
+ "Rabais, remises et ristournes obtenus (non ventil\u00e9s)": {
+ "account_number": "6029"
+ },
+ "account_number": "602"
+ },
+ "Variations des stocks de biens achet\u00e9s": {
+ "Variations des stocks de marchandises": {
+ "account_number": "6031"
+ },
+ "Variations des stocks de mati\u00e8res premi\u00e8res et fournitures li\u00e9es": {
+ "account_number": "6032"
+ },
+ "Variations des stocks d\u2019autres approvisionnements": {
+ "account_number": "6033"
+ },
+ "account_number": "603"
+ },
+ "Achats stock\u00e9s de mati\u00e8res et fournitures consommables": {
+ "Mati\u00e8res consommables": {
+ "account_number": "6041"
+ },
+ "Mati\u00e8res combustibles": {
+ "account_number": "6042"
+ },
+ "Produits d\u2019entretien": {
+ "account_number": "6043"
+ },
+ "Fournitures d\u2019atelier et d\u2019usine": {
+ "account_number": "6044"
+ },
+ "Frais sur achat": {
+ "account_number": "6045"
+ },
+ "Fournitures de magasin": {
+ "account_number": "6046"
+ },
+ "Fournitures de bureau": {
+ "account_number": "6047"
+ },
+ "Rabais, remises et ristournes obtenus (non ventil\u00e9s)": {
+ "account_number": "6049"
+ },
+ "account_number": "604"
+ },
+ "Autres achats": {
+ "Fournitures non stockables Eau": {
+ "account_number": "6051"
+ },
+ "Fournitures non stockables \u00c9lectricit\u00e9": {
+ "account_number": "6052"
+ },
+ "Fournitures non stockables Autres \u00e9nergies": {
+ "account_number": "6053"
+ },
+ "Fournitures d\u2019entretien non stockables": {
+ "account_number": "6054"
+ },
+ "Fournitures de bureau non stockables": {
+ "account_number": "6055"
+ },
+ "Achats de petit mat\u00e9riel et outillage": {
+ "account_number": "6056"
+ },
+ "Achats d\u2019\u00e9tudes et prestations de services": {
+ "account_number": "6057"
+ },
+ "Achats de travaux, mat\u00e9riels et \u00e9quipements": {
+ "account_number": "6058"
+ },
+ "Rabais, remises et ristournes obtenus (non ventil\u00e9s)": {
+ "account_number": "6059"
+ },
+ "account_number": "605"
+ },
+ "Achats d\u2019emballages": {
+ "Emballages perdus": {
+ "account_number": "6081"
+ },
+ "Emballages r\u00e9cup\u00e9rables non identifiables": {
+ "account_number": "6082"
+ },
+ "Emballages \u00e0 usage mixte": {
+ "account_number": "6083"
+ },
+ "Frais sur achats": {
+ "account_number": "6085"
+ },
+ "Rabais, remises et ristournes obtenus (non ventil\u00e9s)": {
+ "account_number": "6089"
+ },
+ "account_number": "608"
+ },
+ "account_number": "60"
+ },
+ "Transports": {
+ "Transports sur ventes": {
+ "account_number": "612"
+ },
+ "Transports pour le compte de tiers": {
+ "account_number": "613"
+ },
+ "Transports du personnel": {
+ "account_number": "614"
+ },
+ "Transports de plis": {
+ "account_number": "616"
+ },
+ "Autres frais de transport": {
+ "Voyages et d\u00e9placements": {
+ "account_number": "6181"
+ },
+ "Transports entre \u00e9tablissements ou chantiers": {
+ "account_number": "6182"
+ },
+ "Transports administratifs": {
+ "account_number": "6183"
+ },
+ "account_number": "618"
+ },
+ "account_number": "61"
+ },
+ "Services ext\u00e9rieurs": {
+ "Sous-traitance g\u00e9n\u00e9rale": {
+ "account_number": "621"
+ },
+ "Locations, charges locatives": {
+ "Locations de terrains": {
+ "account_number": "6221"
+ },
+ "Locations de b\u00e2timents": {
+ "account_number": "6222"
+ },
+ "Locations de mat\u00e9riels et outillages": {
+ "account_number": "6223"
+ },
+ "Malis sur emballages": {
+ "account_number": "6224"
+ },
+ "Locations d\u2019emballages": {
+ "account_number": "6225"
+ },
+ "Fermages et loyers du foncier": {
+ "account_number": "6226"
+ },
+ "Locations et charges locatives diverses": {
+ "account_number": "6228"
+ },
+ "account_number": "622"
+ },
+ "Redevances de location acquisition": {
+ "Cr\u00e9dit-bail immobilier": {
+ "account_number": "6232"
+ },
+ "Cr\u00e9dit-bail mobilier": {
+ "account_number": "6233"
+ },
+ "Location-vente": {
+ "account_number": "6234"
+ },
+ "Autres contrats de location acquisition": {
+ "account_number": "6238"
+ },
+ "account_number": "623"
+ },
+ "Entretien, r\u00e9parations, remise en \u00e9tat et maintenance": {
+ "Entretien et r\u00e9parations des biens immobiliers": {
+ "account_number": "6241"
+ },
+ "Entretien et r\u00e9parations des biens mobiliers": {
+ "account_number": "6242"
+ },
+ "Maintenance": {
+ "account_number": "6243"
+ },
+ "Charges de d\u00e9mant\u00e8lement et remise en \u00e9tat": {
+ "account_number": "6244"
+ },
+ "Autres entretiens et r\u00e9parations": {
+ "account_number": "6248"
+ },
+ "account_number": "624"
+ },
+ "Primes d\u2019assurance": {
+ "Assurances multirisques": {
+ "account_number": "6251"
+ },
+ "Assurances mat\u00e9riel de transport": {
+ "account_number": "6252"
+ },
+ "Assurances risques d\u2019exploitation": {
+ "account_number": "6253"
+ },
+ "Assurances responsabilit\u00e9 du producteur": {
+ "account_number": "6254"
+ },
+ "Assurances insolvabilit\u00e9 clients": {
+ "account_number": "6255"
+ },
+ "Assurances transport sur ventes": {
+ "account_number": "6257"
+ },
+ "Autres primes d\u2019assurances": {
+ "account_number": "6258"
+ },
+ "account_number": "625"
+ },
+ "\u00c9tudes, recherches et documentation": {
+ "\u00c9tudes et recherches": {
+ "account_number": "6261"
+ },
+ "Documentation g\u00e9n\u00e9rale": {
+ "account_number": "6265"
+ },
+ "Documentation technique": {
+ "account_number": "6266"
+ },
+ "account_number": "626"
+ },
+ "Publicit\u00e9, publications, relations publiques": {
+ "Annonces, insertions": {
+ "account_number": "6271"
+ },
+ "Catalogues, imprim\u00e9s publicitaires": {
+ "account_number": "6272"
+ },
+ "\u00c9chantillons": {
+ "account_number": "6273"
+ },
+ "Foires et expositions": {
+ "account_number": "6274"
+ },
+ "Publications": {
+ "account_number": "6275"
+ },
+ "Cadeaux \u00e0 la client\u00e8le": {
+ "account_number": "6276"
+ },
+ "Frais de colloques, s\u00e9minaires, conf\u00e9rences": {
+ "account_number": "6277"
+ },
+ "Autres charges de publicit\u00e9 et relations publiques": {
+ "account_number": "6278"
+ },
+ "account_number": "627"
+ },
+ "Frais de t\u00e9l\u00e9communications": {
+ "Frais de t\u00e9l\u00e9phone": {
+ "account_number": "6281"
+ },
+ "Frais de t\u00e9lex": {
+ "account_number": "6282"
+ },
+ "Frais de t\u00e9l\u00e9copie": {
+ "account_number": "6283"
+ },
+ "Autres frais de t\u00e9l\u00e9communications": {
+ "account_number": "6288"
+ },
+ "account_number": "628"
+ },
+ "account_number": "62"
+ },
+ "Autres services ext\u00e9rieurs": {
+ "Frais bancaires": {
+ "Frais sur titres (vente, garde)": {
+ "account_number": "6311"
+ },
+ "Frais sur effets": {
+ "account_number": "6312"
+ },
+ "Location de coffres": {
+ "account_number": "6313"
+ },
+ "Commissions d\u2019affacturage": {
+ "account_number": "6314"
+ },
+ "Commissions sur cartes de cr\u00e9dit": {
+ "account_number": "6315"
+ },
+ "Frais d\u2019\u00e9mission d\u2019emprunts": {
+ "account_number": "6316"
+ },
+ "Frais sur instruments monnaie \u00e9lectronique": {
+ "account_number": "6317"
+ },
+ "Autres frais bancaires": {
+ "account_number": "6318"
+ },
+ "account_number": "631"
+ },
+ "R\u00e9mun\u00e9rations d\u2019interm\u00e9diaires et de conseils": {
+ "Commissions et courtages sur ventes": {
+ "account_number": "6322"
+ },
+ "Honoraires des professions r\u00e9glement\u00e9es": {
+ "account_number": "6324"
+ },
+ "Frais d\u2019actes et de contentieux": {
+ "account_number": "6325"
+ },
+ "R\u00e9mun\u00e9rations d\u2019affacturage": {
+ "account_number": "6326"
+ },
+ "R\u00e9mun\u00e9rations des autres prestataires de services": {
+ "account_number": "6327"
+ },
+ "Divers frais": {
+ "account_number": "6328"
+ },
+ "account_number": "632"
+ },
+ "Frais de formation du personnel": {
+ "account_number": "633"
+ },
+ "Redevances pour brevets, licences, logiciels, concessions et droits et valeurs similaires": {
+ "Redevances pour brevets, licences": {
+ "account_number": "6342"
+ },
+ "Redevances pour logiciels": {
+ "account_number": "6343"
+ },
+ "Redevances pour marques": {
+ "account_number": "6344"
+ },
+ "Redevances pour sites internet": {
+ "account_number": "6345"
+ },
+ "Redevances pour concessions, droits et valeurs similaires": {
+ "account_number": "6346"
+ },
+ "account_number": "634"
+ },
+ "Cotisations": {
+ "Cotisations": {
+ "account_number": "6351"
+ },
+ "Concours divers": {
+ "account_number": "6358"
+ },
+ "account_number": "635"
+ },
+ "R\u00e9mun\u00e9rations de personnel ext\u00e9rieur \u00e0 l\u2019entit\u00e9": {
+ "Personnel int\u00e9rimaire": {
+ "account_number": "6371"
+ },
+ "Personnel d\u00e9tach\u00e9 ou pr\u00eat\u00e9 \u00e0 l\u2019entit\u00e9": {
+ "account_number": "6372"
+ },
+ "account_number": "637"
+ },
+ "Autres charges externes": {
+ "Frais de recrutement du personnel": {
+ "account_number": "6381"
+ },
+ "Frais de d\u00e9m\u00e9nagement": {
+ "account_number": "6382"
+ },
+ "R\u00e9ceptions": {
+ "account_number": "6383"
+ },
+ "Missions": {
+ "account_number": "6384"
+ },
+ "Charges de copropri\u00e9t\u00e9": {
+ "account_number": "6385"
+ },
+ "account_number": "638"
+ },
+ "account_number": "63"
+ },
+ "Imp\u00f4ts et taxes": {
+ "Imp\u00f4ts et taxes directs": {
+ "Imp\u00f4ts fonciers et taxes annexes": {
+ "account_number": "6411"
+ },
+ "Patentes, licences et taxes annexes": {
+ "account_number": "6412"
+ },
+ "Taxes sur appointements et salaires": {
+ "account_number": "6413"
+ },
+ "Taxes d\u2019apprentissage": {
+ "account_number": "6414"
+ },
+ "Formation professionnelle continue": {
+ "account_number": "6415"
+ },
+ "Autres imp\u00f4ts et taxes directs": {
+ "account_number": "6418"
+ },
+ "account_number": "641"
+ },
+ "Imp\u00f4ts et taxes indirects": {
+ "account_number": "645"
+ },
+ "Droits d\u2019enregistrement": {
+ "Droits de mutation": {
+ "account_number": "6461"
+ },
+ "Droits de timbre": {
+ "account_number": "6462"
+ },
+ "Taxes sur les v\u00e9hicules de soci\u00e9t\u00e9": {
+ "account_number": "6463"
+ },
+ "Vignettes": {
+ "account_number": "6464"
+ },
+ "Autres droits": {
+ "account_number": "6468"
+ },
+ "account_number": "646"
+ },
+ "P\u00e9nalit\u00e9s, amendes fiscales": {
+ "P\u00e9nalit\u00e9s d\u2019assiette, imp\u00f4ts directs": {
+ "account_number": "6471"
+ },
+ "P\u00e9nalit\u00e9s d\u2019assiette, imp\u00f4ts indirects": {
+ "account_number": "6472"
+ },
+ "P\u00e9nalit\u00e9s de recouvrement, imp\u00f4ts directs": {
+ "account_number": "6473"
+ },
+ "P\u00e9nalit\u00e9s de recouvrement, imp\u00f4ts indirects": {
+ "account_number": "6474"
+ },
+ "Autres p\u00e9nalit\u00e9s et amendes fiscales": {
+ "account_number": "6478"
+ },
+ "account_number": "647"
+ },
+ "Autres imp\u00f4ts et taxes": {
+ "account_number": "648"
+ },
+ "account_number": "64"
+ },
+ "Autres charges": {
+ "Pertes sur cr\u00e9ances clients et autres d\u00e9biteurs": {
+ "Clients": {
+ "account_number": "6511"
+ },
+ "Autres d\u00e9biteurs": {
+ "account_number": "6515"
+ },
+ "account_number": "651"
+ },
+ "Quote-part de r\u00e9sultat sur op\u00e9rations faites en commun": {
+ "Quote-part transf\u00e9r\u00e9e de b\u00e9n\u00e9fices (comptabilit\u00e9 du g\u00e9rant)": {
+ "account_number": "6521"
+ },
+ "Pertes imput\u00e9es par transfert (comptabilit\u00e9 des associ\u00e9s non g\u00e9rants)": {
+ "account_number": "6525"
+ },
+ "account_number": "652"
+ },
+ "Valeurs comptables des cessions courantes d\u2019immobilisations": {
+ "Immobilisations incorporelles": {
+ "account_number": "6541"
+ },
+ "Immobilisations corporelles": {
+ "account_number": "6542"
+ },
+ "account_number": "654"
+ },
+ "Perte de change sur cr\u00e9ances et dettes commerciale": {
+ "account_number": "656"
+ },
+ "P\u00e9nalit\u00e9s et amendes p\u00e9nales": {
+ "account_number": "657"
+ },
+ "Charges diverses": {
+ "Indemnit\u00e9s de fonction et autres r\u00e9mun\u00e9rations d\u2019administrateurs": {
+ "account_number": "6581"
+ },
+ "Dons": {
+ "account_number": "6582"
+ },
+ "M\u00e9c\u00e9nat": {
+ "account_number": "6583"
+ },
+ "Autres charges diverses": {
+ "account_number": "6588"
+ },
+ "account_number": "658"
+ },
+ "Charges pour d\u00e9pr\u00e9ciations et provisions pour risques \u00e0 court terme d\u2019exploitation": {
+ "Sur risques \u00e0 court terme": {
+ "account_number": "6591"
+ },
+ "Sur stocks": {
+ "account_number": "6593"
+ },
+ "Sur cr\u00e9ances": {
+ "account_number": "6594"
+ },
+ "Autres charges pour d\u00e9pr\u00e9ciations et provisions pour risques \u00e0 court terme": {
+ "account_number": "6598"
+ },
+ "account_number": "659"
+ },
+ "account_number": "65"
+ },
+ "Charges de personnel": {
+ "R\u00e9mun\u00e9rations directes vers\u00e9es au personnel national": {
+ "Appointements salaires et commissions": {
+ "account_number": "6611"
+ },
+ "Primes et gratifications": {
+ "account_number": "6612"
+ },
+ "Cong\u00e9s pay\u00e9s": {
+ "account_number": "6613"
+ },
+ "Indemnit\u00e9s de pr\u00e9avis, de licenciement et de recherche d\u2019embauche": {
+ "account_number": "6614"
+ },
+ "Indemnit\u00e9s de maladie vers\u00e9es aux travailleurs": {
+ "account_number": "6615"
+ },
+ "Suppl\u00e9ment familial": {
+ "account_number": "6616"
+ },
+ "Avantages en nature": {
+ "account_number": "6617"
+ },
+ "Autres r\u00e9mun\u00e9rations directes": {
+ "account_number": "6618"
+ },
+ "account_number": "661"
+ },
+ "R\u00e9mun\u00e9rations directes vers\u00e9es au personnel non national": {
+ "Appointements salaires et commissions": {
+ "account_number": "6621"
+ },
+ "Primes et gratifications": {
+ "account_number": "6622"
+ },
+ "Cong\u00e9s pay\u00e9s": {
+ "account_number": "6623"
+ },
+ "Indemnit\u00e9s de pr\u00e9avis, de licenciement et de recherche d\u2019embauche": {
+ "account_number": "6624"
+ },
+ "Indemnit\u00e9s de maladie vers\u00e9es aux travailleurs": {
+ "account_number": "6625"
+ },
+ "Suppl\u00e9ment familial": {
+ "account_number": "6626"
+ },
+ "Avantages en nature": {
+ "account_number": "6627"
+ },
+ "Autres r\u00e9mun\u00e9rations directes": {
+ "account_number": "6628"
+ },
+ "account_number": "662"
+ },
+ "Indemnit\u00e9s forfaitaires vers\u00e9es au personnel": {
+ "Indemnit\u00e9s de logement": {
+ "account_number": "6631"
+ },
+ "Indemnit\u00e9s de repr\u00e9sentation": {
+ "account_number": "6632"
+ },
+ "Indemnit\u00e9s d\u2019expatriation": {
+ "account_number": "6633"
+ },
+ "Indemnit\u00e9s de transport": {
+ "account_number": "6634"
+ },
+ "Autres indemnit\u00e9s et avantages divers": {
+ "account_number": "6638"
+ },
+ "account_number": "663"
+ },
+ "Charges sociales": {
+ "Charges sociales sur r\u00e9mun\u00e9ration du personnel national": {
+ "account_number": "6641"
+ },
+ "Charges sociales sur r\u00e9mun\u00e9ration du personnel non national": {
+ "account_number": "6642"
+ },
+ "account_number": "664"
+ },
+ "R\u00e9mun\u00e9rations et charges sociales de l\u2019exploitant individuel": {
+ "R\u00e9mun\u00e9ration du travail de l\u2019exploitant": {
+ "account_number": "6661"
+ },
+ "Charges sociales": {
+ "account_number": "6662"
+ },
+ "account_number": "666"
+ },
+ "R\u00e9mun\u00e9ration transf\u00e9r\u00e9e de personnel ext\u00e9rieur": {
+ "Personnel int\u00e9rimaire": {
+ "account_number": "6671"
+ },
+ "Personnel d\u00e9tach\u00e9 ou pr\u00eat\u00e9 \u00e0 l\u2019entit\u00e9": {
+ "account_number": "6672"
+ },
+ "account_number": "667"
+ },
+ "Autres charges sociales": {
+ "Versements aux syndicats et comit\u00e9s d\u2019entreprise, d\u2019\u00e9tablissement": {
+ "account_number": "6681"
+ },
+ "Versements aux comit\u00e9s d\u2019hygi\u00e8ne et de s\u00e9curit\u00e9": {
+ "account_number": "6682"
+ },
+ "Versements et contributions aux autres \u0153uvres sociales": {
+ "account_number": "6683"
+ },
+ "M\u00e9decine du travail et pharmacie": {
+ "account_number": "6684"
+ },
+ "Assurances et organismes de sant\u00e9": {
+ "account_number": "6685"
+ },
+ "Assurances retraite et fonds de pension": {
+ "account_number": "6686"
+ },
+ "Majorations et p\u00e9nalit\u00e9s sociales": {
+ "account_number": "6687"
+ },
+ "Charges sociales diverses": {
+ "account_number": "6688"
+ },
+ "account_number": "668"
+ },
+ "account_number": "66"
+ },
+ "Frais financiers et charges assimil\u00e9es": {
+ "Int\u00e9r\u00eats des emprunts": {
+ "Emprunts obligataires": {
+ "account_number": "6711"
+ },
+ "Emprunts aupr\u00e8s des \u00e9tablissements de cr\u00e9dit": {
+ "account_number": "6712"
+ },
+ "Dettes li\u00e9es \u00e0 des participations": {
+ "account_number": "6713"
+ },
+ "Primes de remboursement des obligations": {
+ "account_number": "6714"
+ },
+ "account_number": "671"
+ },
+ "Int\u00e9r\u00eats dans loyers de location acquisition": {
+ "Int\u00e9r\u00eats dans loyers de location acquisition / cr\u00e9dit-bail immobilier": {
+ "account_number": "6722"
+ },
+ "Int\u00e9r\u00eats dans loyers de location acquisition / cr\u00e9dit-bail mobilier": {
+ "account_number": "6723"
+ },
+ "Int\u00e9r\u00eats dans loyers de location acquisition / location-vente": {
+ "account_number": "6724"
+ },
+ "Int\u00e9r\u00eats dans loyers des autres locations acquisition": {
+ "account_number": "6728"
+ },
+ "account_number": "672"
+ },
+ "Escomptes accord\u00e9s": {
+ "account_number": "673"
+ },
+ "Autres int\u00e9r\u00eats": {
+ "Avances re\u00e7ues et d\u00e9p\u00f4ts cr\u00e9diteurs": {
+ "account_number": "6741"
+ },
+ "Comptes courants bloqu\u00e9s": {
+ "account_number": "6742"
+ },
+ "Int\u00e9r\u00eats sur obligations cautionn\u00e9es": {
+ "account_number": "6743"
+ },
+ "Int\u00e9r\u00eats sur dettes commerciales": {
+ "account_number": "6744"
+ },
+ "Int\u00e9r\u00eats bancaires et sur op\u00e9rations de financement (escompte...)": {
+ "account_number": "6745"
+ },
+ "Int\u00e9r\u00eats sur dettes diverses": {
+ "account_number": "6748"
+ },
+ "account_number": "674"
+ },
+ "Escomptes des effets de commerce": {
+ "account_number": "675"
+ },
+ "Pertes de change financi\u00e8res": {
+ "account_number": "676"
+ },
+ "Pertes sur titres de placement": {
+ "Pertes sur cessions de titres de placement": {
+ "account_number": "6771"
+ },
+ "Mali provenant d\u2019attribution gratuite d\u2019actions au personnel salari\u00e9 et aux dirigeants": {
+ "account_number": "6772"
+ },
+ "account_number": "677"
+ },
+ "Pertes et charges sur risques financiers": {
+ "Sur rentes viag\u00e8res": {
+ "account_number": "6781"
+ },
+ "Sur op\u00e9rations financi\u00e8res": {
+ "account_number": "6782"
+ },
+ "Sur instruments de tr\u00e9sorerie": {
+ "account_number": "6784"
+ },
+ "account_number": "678"
+ },
+ "Charges pour d\u00e9pr\u00e9ciations et provisions pour risques \u00e0 court terme financi\u00e8res": {
+ "Sur risques financiers": {
+ "account_number": "6791"
+ },
+ "Sur titres de placement": {
+ "account_number": "6795"
+ },
+ "Autres charges pour d\u00e9pr\u00e9ciations et provisions pour risques \u00e0 court terme financi\u00e8res": {
+ "account_number": "6798"
+ },
+ "account_number": "679"
+ },
+ "account_number": "67"
+ },
+ "Dotations aux amortissements": {
+ "Dotations aux amortissements d\u2019exploitation": {
+ "Dotations aux amortissements des immobilisations incorporelles": {
+ "account_number": "6812"
+ },
+ "Dotations aux amortissements des immobilisations corporelles": {
+ "account_number": "6813"
+ },
+ "account_number": "681"
+ },
+ "account_number": "68"
+ },
+ "Dotations aux provisions et aux d\u00e9pr\u00e9ciations": {
+ "Dotations aux provisions et aux d\u00e9pr\u00e9ciations d\u2019exploitation": {
+ "Dotations aux provisions pour risques et charges": {
+ "account_number": "6911"
+ },
+ "Dotations aux d\u00e9pr\u00e9ciations des immobilisations incorporelles": {
+ "account_number": "6913"
+ },
+ "Dotations aux d\u00e9pr\u00e9ciations des immobilisations corporelles": {
+ "account_number": "6914"
+ },
+ "account_number": "691"
+ },
+ "Dotations aux provisions et aux d\u00e9pr\u00e9ciations financi\u00e8res": {
+ "Dotations aux provisions pour risques et charges": {
+ "account_number": "6971"
+ },
+ "Dotations aux d\u00e9pr\u00e9ciations des immobilisations financi\u00e8res": {
+ "account_number": "6972"
+ },
+ "account_number": "697"
+ },
+ "account_number": "69"
+ },
+ "root_type": "Expense",
+ "account_number": "6"
+ },
+ "Comptes de produits des activit\u00e9s ordinaires": {
+ "Ventes": {
+ "Ventes de marchandises": {
+ "Dans la R\u00e9gion": {
+ "account_number": "7011"
+ },
+ "Hors R\u00e9gion": {
+ "account_number": "7012"
+ },
+ "Aux entit\u00e9s du groupe dans la R\u00e9gion": {
+ "account_number": "7013"
+ },
+ "Aux entit\u00e9s du groupe hors R\u00e9gion": {
+ "account_number": "7014"
+ },
+ "Sur internet": {
+ "account_number": "7015"
+ },
+ "Rabais, remises, ristournes accord\u00e9s (non ventil\u00e9s)": {
+ "account_number": "7019"
+ },
+ "account_number": "701"
+ },
+ "Ventes de produits finis": {
+ "Dans la R\u00e9gion": {
+ "account_number": "7021"
+ },
+ "Hors R\u00e9gion": {
+ "account_number": "7022"
+ },
+ "Aux entit\u00e9s du groupe dans la R\u00e9gion": {
+ "account_number": "7023"
+ },
+ "Aux entit\u00e9s du groupe hors R\u00e9gion": {
+ "account_number": "7024"
+ },
+ "Sur internet": {
+ "account_number": "7025"
+ },
+ "Rabais, remises, ristournes accord\u00e9s (non ventil\u00e9s)": {
+ "account_number": "7029"
+ },
+ "account_number": "702"
+ },
+ "Ventes de produits interm\u00e9diaires": {
+ "Dans la R\u00e9gion": {
+ "account_number": "7031"
+ },
+ "Hors R\u00e9gion": {
+ "account_number": "7032"
+ },
+ "Aux entit\u00e9s du groupe dans la R\u00e9gion": {
+ "account_number": "7033"
+ },
+ "Aux entit\u00e9s du groupe hors R\u00e9gion": {
+ "account_number": "7034"
+ },
+ "Sur internet": {
+ "account_number": "7035"
+ },
+ "Rabais, remises, ristournes accord\u00e9s (non ventil\u00e9s)": {
+ "account_number": "7039"
+ },
+ "account_number": "703"
+ },
+ "Ventes de produits r\u00e9siduels": {
+ "Dans la R\u00e9gion": {
+ "account_number": "7041"
+ },
+ "Hors R\u00e9gion": {
+ "account_number": "7042"
+ },
+ "Aux entit\u00e9s du groupe dans la R\u00e9gion": {
+ "account_number": "7043"
+ },
+ "Aux entit\u00e9s du groupe hors R\u00e9gion": {
+ "account_number": "7044"
+ },
+ "Sur internet": {
+ "account_number": "7045"
+ },
+ "Rabais, remises, ristournes accord\u00e9s (non ventil\u00e9s)": {
+ "account_number": "7049"
+ },
+ "account_number": "704"
+ },
+ "Travaux factur\u00e9s": {
+ "Dans la R\u00e9gion": {
+ "account_number": "7051"
+ },
+ "Hors R\u00e9gion": {
+ "account_number": "7052"
+ },
+ "Aux entit\u00e9s du groupe dans la R\u00e9gion": {
+ "account_number": "7053"
+ },
+ "Aux entit\u00e9s du groupe hors R\u00e9gion": {
+ "account_number": "7054"
+ },
+ "Sur internet": {
+ "account_number": "7055"
+ },
+ "Rabais, remises, ristournes accord\u00e9s (non ventil\u00e9s)": {
+ "account_number": "7059"
+ },
+ "account_number": "705"
+ },
+ "Services vendus": {
+ "Dans la R\u00e9gion": {
+ "account_number": "7061"
+ },
+ "Hors R\u00e9gion": {
+ "account_number": "7062"
+ },
+ "Aux entit\u00e9s du groupe dans la R\u00e9gion": {
+ "account_number": "7063"
+ },
+ "Aux entit\u00e9s du groupe hors R\u00e9gion": {
+ "account_number": "7064"
+ },
+ "Sur internet": {
+ "account_number": "7065"
+ },
+ "Rabais, remises, ristournes accord\u00e9s (non ventil\u00e9s)": {
+ "account_number": "7069"
+ },
+ "account_number": "706"
+ },
+ "Produits accessoires": {
+ "Ports, emballages perdus et autres frais factur\u00e9s": {
+ "account_number": "7071"
+ },
+ "Commissions et courtages": {
+ "account_number": "7072"
+ },
+ "Locations": {
+ "account_number": "7073"
+ },
+ "Bonis sur reprises et cessions d\u2019emballages": {
+ "account_number": "7074"
+ },
+ "Mise \u00e0 disposition de personnel": {
+ "account_number": "7075"
+ },
+ "Redevances pour brevets, logiciels, marques et droits similaires": {
+ "account_number": "7076"
+ },
+ "Services exploit\u00e9s dans l\u2019int\u00e9r\u00eat du personnel": {
+ "account_number": "7077"
+ },
+ "Autres produits accessoires": {
+ "account_number": "7078"
+ },
+ "account_number": "707"
+ },
+ "account_number": "70"
+ },
+ "Subventions d\u2019exploitation": {
+ "Sur produits \u00e0 l\u2019exportation": {
+ "account_number": "711"
+ },
+ "Sur produits \u00e0 l\u2019importation": {
+ "account_number": "712"
+ },
+ "Sur produits de p\u00e9r\u00e9quation": {
+ "account_number": "713"
+ },
+ "Indemnit\u00e9s et subventions d\u2019exploitation (entit\u00e9 agricole)": {
+ "account_number": "714"
+ },
+ "Autres subventions d\u2019exploitation": {
+ "Vers\u00e9es par l\u2019\u00c9tat et les collectivit\u00e9s publiques": {
+ "account_number": "7181"
+ },
+ "Vers\u00e9es par les organismes internationaux": {
+ "account_number": "7182"
+ },
+ "Vers\u00e9es par des tiers": {
+ "account_number": "7183"
+ },
+ "account_number": "718"
+ },
+ "account_number": "71"
+ },
+ "Production immobilis\u00e9e": {
+ "Immobilisations incorporelles": {
+ "account_number": "721"
+ },
+ "Immobilisations corporelles": {
+ "Immobilisations corporelles (hors actifs biologiques)": {
+ "account_number": "7221"
+ },
+ "Immobilisations corporelles (actifs biologiques)": {
+ "account_number": "7222"
+ },
+ "account_number": "722"
+ },
+ "Production auto-consomm\u00e9e": {
+ "account_number": "724"
+ },
+ "Immobilisations financi\u00e8res": {
+ "account_number": "726"
+ },
+ "account_number": "72"
+ },
+ "Variations des stocks de biens et de services produits": {
+ "Variations des stocks de produits en cours": {
+ "Produits en cours": {
+ "account_number": "7341"
+ },
+ "Travaux en cours": {
+ "account_number": "7342"
+ },
+ "account_number": "734"
+ },
+ "Variations des en-cours de services": {
+ "\u00c9tudes en cours": {
+ "account_number": "7351"
+ },
+ "Prestations de services en cours": {
+ "account_number": "7352"
+ },
+ "account_number": "735"
+ },
+ "Variations des stocks de produits finis": {
+ "account_number": "736"
+ },
+ "Variations des stocks de produits interm\u00e9diaires et r\u00e9siduels": {
+ "Produits interm\u00e9diaires": {
+ "account_number": "7371"
+ },
+ "Produits r\u00e9siduels": {
+ "account_number": "7372"
+ },
+ "account_number": "737"
+ },
+ "account_number": "73"
+ },
+ "Autres produits": {
+ "Profits sur cr\u00e9ances clients et autres d\u00e9biteurs": {
+ "account_number": "751"
+ },
+ "Quote-part de r\u00e9sultat sur op\u00e9rations faites en commun": {
+ "Quote-part transf\u00e9r\u00e9e de pertes (comptabilit\u00e9 du g\u00e9rant)": {
+ "account_number": "7521"
+ },
+ "B\u00e9n\u00e9fices attribu\u00e9s par transfert (comptabilit\u00e9 des associ\u00e9s non g\u00e9rants)": {
+ "account_number": "7525"
+ },
+ "account_number": "752"
+ },
+ "Produits des cessions courantes d\u2019immobilisations": {
+ "Immobilisations incorporelles": {
+ "account_number": "7541"
+ },
+ "Immobilisations corporelles": {
+ "account_number": "7542"
+ },
+ "account_number": "754"
+ },
+ "Gains de change sur cr\u00e9ances et dettes commerciales": {
+ "account_number": "756"
+ },
+ "Produits divers": {
+ "Indemnit\u00e9s de fonction et autres r\u00e9mun\u00e9rations d\u2019administrateurs": {
+ "account_number": "7581"
+ },
+ "Indemnit\u00e9s d\u2019assurances re\u00e7ues": {
+ "account_number": "7582"
+ },
+ "Autres produits divers": {
+ "account_number": "7588"
+ },
+ "account_number": "758"
+ },
+ "Reprises de charges pour d\u00e9pr\u00e9ciations et provisions pour risques \u00e0 court terme d\u2019exploitation": {
+ "Sur risques \u00e0 court terme": {
+ "account_number": "7591"
+ },
+ "Sur stocks": {
+ "account_number": "7593"
+ },
+ "Sur cr\u00e9ances": {
+ "account_number": "7594"
+ },
+ "Sur autres charges pour d\u00e9pr\u00e9ciations et provisions pour risques \u00e0 court terme d\u2019exploitation": {
+ "account_number": "7598"
+ },
+ "account_number": "759"
+ },
+ "account_number": "75"
+ },
+ "Revenus financiers et produits assimil\u00e9s": {
+ "Int\u00e9r\u00eats de pr\u00eats et cr\u00e9ances diverses": {
+ "Int\u00e9r\u00eats de pr\u00eats": {
+ "account_number": "7712"
+ },
+ "Int\u00e9r\u00eats sur cr\u00e9ances diverses": {
+ "account_number": "7713"
+ },
+ "account_number": "771"
+ },
+ "Revenus de participations et autres titres immobilis\u00e9s": {
+ "Revenus des titres de participation": {
+ "account_number": "7721"
+ },
+ "Revenus autres titres immobilis\u00e9s": {
+ "account_number": "7722"
+ },
+ "account_number": "772"
+ },
+ "Escomptes obtenus": {
+ "account_number": "773"
+ },
+ "Revenus de placement": {
+ "Revenus des obligations": {
+ "account_number": "7745"
+ },
+ "Revenus des titres de placement": {
+ "account_number": "7746"
+ },
+ "account_number": "774"
+ },
+ "Int\u00e9r\u00eats dans loyers de location acquisition": {
+ "account_number": "775"
+ },
+ "Gains de change financiers": {
+ "account_number": "776"
+ },
+ "Gains sur cessions de titres de placement": {
+ "account_number": "777"
+ },
+ "Gains sur risques financiers": {
+ "Sur rentes viag\u00e8res": {
+ "account_number": "7781"
+ },
+ "Sur op\u00e9rations financi\u00e8res": {
+ "account_number": "7782"
+ },
+ "Sur instruments de tr\u00e9sorerie": {
+ "account_number": "7784"
+ },
+ "account_number": "778"
+ },
+ "Reprises de charges pour d\u00e9pr\u00e9ciations et provisions \u00e0 court terme financi\u00e8res": {
+ "Sur risques financiers": {
+ "account_number": "7791"
+ },
+ "Sur titres de placement": {
+ "account_number": "7795"
+ },
+ "Sur autres charges pour d\u00e9pr\u00e9ciations et provisions pour risques \u00e0 court terme financi\u00e8res": {
+ "account_number": "7798"
+ },
+ "account_number": "779"
+ },
+ "account_number": "77"
+ },
+ "Transferts de charges": {
+ "Transferts de charges d\u2019exploitation": {
+ "account_number": "781"
+ },
+ "Transferts de charges financi\u00e8res": {
+ "account_number": "787"
+ },
+ "account_number": "78"
+ },
+ "Reprises de provisions, de d\u00e9pr\u00e9ciations et autres": {
+ "Reprises de provisions et d\u00e9pr\u00e9ciations d\u2019exploitation": {
+ "Pour risques et charges": {
+ "account_number": "7911"
+ },
+ "Des immobilisations incorporelles": {
+ "account_number": "7913"
+ },
+ "Des immobilisations corporelles": {
+ "account_number": "7914"
+ },
+ "account_number": "791"
+ },
+ "Reprises de provisions et d\u00e9pr\u00e9ciations financi\u00e8res": {
+ "Pour risques et charges": {
+ "account_number": "7971"
+ },
+ "Des immobilisations financi\u00e8res": {
+ "account_number": "7972"
+ },
+ "account_number": "797"
+ },
+ "Reprises d\u2019amortissements": {
+ "account_number": "798"
+ },
+ "Reprises de subventions d\u2019investissement": {
+ "account_number": "799"
+ },
+ "account_number": "79"
+ },
+ "root_type": "Income",
+ "account_number": "7"
+ },
+ "8-Comptes des autres charges et des autres produits (CHARGES)": {
+ "Valeurs comptables des cessions d\u2019immobilisations": {
+ "Immobilisations incorporelles": {
+ "account_number": "811"
+ },
+ "Immobilisations corporelles": {
+ "account_number": "812"
+ },
+ "Immobilisations financi\u00e8res": {
+ "account_number": "816"
+ },
+ "account_number": "81"
+ },
+ "Charges hors activit\u00e9s ordinaires": {
+ "Charges HAO constat\u00e9es": {
+ "account_number": "831"
+ },
+ "Charges li\u00e9es aux op\u00e9rations de restructuration": {
+ "account_number": "833"
+ },
+ "Pertes sur cr\u00e9ances HAO": {
+ "account_number": "834"
+ },
+ "Dons et lib\u00e9ralit\u00e9s accord\u00e9s": {
+ "account_number": "835"
+ },
+ "Abandons de cr\u00e9ances consentis": {
+ "account_number": "836"
+ },
+ "Charges li\u00e9es aux op\u00e9rations de liquidation": {
+ "account_number": "837"
+ },
+ "Charges pour d\u00e9pr\u00e9ciations et provisions pour risques \u00e0 court terme HAO": {
+ "account_number": "839"
+ },
+ "account_number": "83"
+ },
+ "Dotations hors activit\u00e9s ordinaires": {
+ "Dotations aux provisions r\u00e9glement\u00e9es": {
+ "account_number": "851"
+ },
+ "Dotations aux amortissements HAO": {
+ "account_number": "852"
+ },
+ "Dotations aux d\u00e9pr\u00e9ciations HAO": {
+ "account_number": "853"
+ },
+ "Dotations aux provisions pour risques et charges HAO": {
+ "account_number": "854"
+ },
+ "Autres dotations HAO": {
+ "account_number": "858"
+ },
+ "account_number": "85"
+ },
+ "Participation des travailleurs": {
+ "Participation l\u00e9gale aux b\u00e9n\u00e9fices": {
+ "account_number": "871"
+ },
+ "Participation contractuelle aux b\u00e9n\u00e9fices": {
+ "account_number": "874"
+ },
+ "Autres participations": {
+ "account_number": "878"
+ },
+ "account_number": "87"
+ },
+ "Imp\u00f4ts sur le r\u00e9sultat": {
+ "Imp\u00f4ts sur les b\u00e9n\u00e9fices de l\u2019exercice": {
+ "Activit\u00e9s exerc\u00e9es dans l\u2019\u00c9tat": {
+ "account_number": "8911"
+ },
+ "Activit\u00e9s exerc\u00e9es dans les autres \u00c9tats de la R\u00e9gion": {
+ "account_number": "8912"
+ },
+ "Activit\u00e9s exerc\u00e9es hors R\u00e9gion": {
+ "account_number": "8913"
+ },
+ "account_number": "891"
+ },
+ "Rappel d\u2019imp\u00f4ts sur r\u00e9sultats ant\u00e9rieurs": {
+ "account_number": "892"
+ },
+ "Imp\u00f4t minimum forfaitaire IMF": {
+ "account_number": "895"
+ },
+ "D\u00e9gr\u00e8vements et annulations d\u2019imp\u00f4ts sur r\u00e9sultats ant\u00e9rieurs": {
+ "D\u00e9gr\u00e8vements": {
+ "account_number": "8991"
+ },
+ "Annulations pour pertes r\u00e9troactives": {
+ "account_number": "8994"
+ },
+ "account_number": "899"
+ },
+ "account_number": "89"
+ },
+ "root_type": "Expense"
+ },
+ "8-Comptes des autres charges et des autres produits (PRODUITS)": {
+ "Produits des cessions d\u2019immobilisations": {
+ "Immobilisations incorporelles": {
+ "account_number": "821"
+ },
+ "Immobilisations corporelles": {
+ "account_number": "822"
+ },
+ "Immobilisations financi\u00e8res": {
+ "account_number": "826"
+ },
+ "account_number": "82"
+ },
+ "Produits hors activit\u00e9s ordinaires": {
+ "Produits HAO constat\u00e9s": {
+ "account_number": "841"
+ },
+ "Produits li\u00e9s aux op\u00e9rations de restructuration": {
+ "account_number": "843"
+ },
+ "Indemnit\u00e9s et subventions HAO (entit\u00e9 agricole)": {
+ "account_number": "844"
+ },
+ "Dons et lib\u00e9ralit\u00e9s obtenus": {
+ "account_number": "845"
+ },
+ "Abandons de cr\u00e9ances obtenus": {
+ "account_number": "846"
+ },
+ "Produits li\u00e9s aux op\u00e9rations de liquidation": {
+ "account_number": "847"
+ },
+ "Transferts de charges HAO": {
+ "account_number": "848"
+ },
+ "Reprises de charges pour d\u00e9pr\u00e9ciations et provisions pour risques \u00e0 court terme HAO": {
+ "account_number": "849"
+ },
+ "account_number": "84"
+ },
+ "Reprises de charges, provisions et d\u00e9pr\u00e9ciations HAO": {
+ "Reprises de provisions r\u00e9glement\u00e9es": {
+ "account_number": "861"
+ },
+ "Reprises d\u2019amortissements HAO": {
+ "account_number": "862"
+ },
+ "Reprises de d\u00e9pr\u00e9ciations HAO": {
+ "account_number": "863"
+ },
+ "Reprises de provisions pour risques et charges HAO": {
+ "account_number": "864"
+ },
+ "Autres reprises HAO": {
+ "account_number": "868"
+ },
+ "account_number": "86"
+ },
+ "Subventions d\u2019\u00e9quilibre": {
+ "\u00c9tat": {
+ "account_number": "881"
+ },
+ "Collectivit\u00e9s publiques": {
+ "account_number": "884"
+ },
+ "Groupe": {
+ "account_number": "886"
+ },
+ "Autres": {
+ "account_number": "888"
+ },
+ "account_number": "88"
+ },
+ "root_type": "Income"
+ }
+ }
+}
\ No newline at end of file
diff --git a/erpnext/accounts/doctype/account/chart_of_accounts/verified/gn_plan_comptable.json b/erpnext/accounts/doctype/account/chart_of_accounts/verified/gn_plan_comptable.json
new file mode 100644
index 00000000000..54742c1fbc6
--- /dev/null
+++ b/erpnext/accounts/doctype/account/chart_of_accounts/verified/gn_plan_comptable.json
@@ -0,0 +1,1919 @@
+{
+ "country_code": "gn",
+ "name": "Syscohada - Plan Comptable",
+ "tree": {
+ "1-Comptes de ressources durables": {
+ "10-Capital": {
+ "101-Capital social": {
+ "1011-Capital souscrit, non appel\u00e9": {},
+ "1012-Capital souscrit, appel\u00e9, non vers\u00e9": {},
+ "1013-Capital souscrit, appel\u00e9, vers\u00e9, non amorti": {},
+ "1014-Capital souscrit, appel\u00e9, vers\u00e9, amorti": {},
+ "1018-Capital souscrit soumis \u00e0 des conditions particuli\u00e8res": {}
+ },
+ "102-Capital par dotation": {
+ "1021-Dotation initiale": {},
+ "1022-Dotations compl\u00e9mentaires": {},
+ "1028-Autres dotations": {}
+ },
+ "103-Capital personnel": {},
+ "104-Compte de l\u2019exploitant": {
+ "1041-Apports temporaires": {},
+ "1042-Op\u00e9rations courantes": {},
+ "1043-R\u00e9mun\u00e9rations, imp\u00f4ts et autres charges personnelles": {},
+ "1047-Pr\u00e9l\u00e8vements d\u2019autoconsommation": {},
+ "1048-Autres pr\u00e9l\u00e8vements": {}
+ },
+ "105-Primes li\u00e9es au capital social": {
+ "1051-Primes d\u2019\u00e9mission": {},
+ "1052-Primes d\u2019apport": {},
+ "1053-Primes de fusion": {},
+ "1054-Primes de conversion": {},
+ "1058-Autres primes": {}
+ },
+ "106-\u00c9carts de r\u00e9\u00e9valuation": {
+ "1061-\u00c9carts de r\u00e9\u00e9valuation l\u00e9gale": {},
+ "1062-\u00c9carts de r\u00e9\u00e9valuation libre": {}
+ },
+ "109-Apporteurs, capital souscrit, non appel\u00e9": {}
+ },
+ "11-R\u00e9serves": {
+ "111-R\u00e9serve l\u00e9gale": {},
+ "112-R\u00e9serves statutaires ou contractuelles": {},
+ "113-R\u00e9serves r\u00e9glement\u00e9es": {
+ "1131-R\u00e9serves de plus-values nettes \u00e0 long terme": {},
+ "1132-R\u00e9serves d\u2019attribution gratuite d\u2019actions au personnel salari\u00e9 et aux dirigeants": {},
+ "1133-R\u00e9serves cons\u00e9cutives \u00e0 l\u2019octroi de subventions d\u2019investissement": {},
+ "1134-R\u00e9serves des valeurs mobili\u00e8res donnant acc\u00e8s au capital": {},
+ "1135-Autres r\u00e9serves r\u00e9glement\u00e9es": {}
+ },
+ "118-Autres r\u00e9serves": {
+ "1181-R\u00e9serves facultatives": {},
+ "1188-R\u00e9serves diverses": {}
+ }
+ },
+ "12-Report \u00e0 nouveau": {
+ "121-Report \u00e0 nouveau cr\u00e9diteur": {},
+ "129-Report \u00e0 nouveau d\u00e9biteur": {
+ "1291-Perte nette \u00e0 reporter": {},
+ "1292-Perte Amortissements r\u00e9put\u00e9s diff\u00e9r\u00e9s": {}
+ }
+ },
+ "13-R\u00e9sultat net de l\u2019exercice": {
+ "130-R\u00e9sultat en instance d\u2019affectation": {
+ "1301-R\u00e9sultat en instance d\u2019affectation : b\u00e9n\u00e9fice": {},
+ "1309-R\u00e9sultat en instance d\u2019affectation : perte": {}
+ },
+ "131-R\u00e9sultat net : b\u00e9n\u00e9fice": {},
+ "132-Marge commerciale (MC)": {},
+ "133-Valeur ajout\u00e9e (VA)": {},
+ "134-Exc\u00e9dent brut d\u2019exploitation (EBE)": {},
+ "135-R\u00e9sultat d\u2019exploitation (RE)": {},
+ "136-R\u00e9sultat financier (RF)": {},
+ "137-R\u00e9sultat des activit\u00e9s ordinaires (RAO)": {},
+ "138-R\u00e9sultat hors activit\u00e9s ordinaires (RHAO)": {
+ "1381-R\u00e9sultat de fusion": {},
+ "1382-R\u00e9sultat d\u2019apport partiel d\u2019actif": {},
+ "1383-R\u00e9sultat de scission": {},
+ "1384-R\u00e9sultat de liquidation": {}
+ },
+ "139-R\u00e9sultat net : perte": {}
+ },
+ "14-Subventions d\u2019investissement": {
+ "141-Subventions d\u2019\u00e9quipement": {
+ "1411-\u00c9tat": {},
+ "1412-R\u00e9gions": {},
+ "1413-D\u00e9partements": {},
+ "1414-Communes et collectivit\u00e9s publiques d\u00e9centralis\u00e9es": {},
+ "1415-Entit\u00e9s publiques ou mixtes": {},
+ "1416-Entit\u00e9s et organismes priv\u00e9s": {},
+ "1417-Organismes internationaux": {},
+ "1418-Autres": {}
+ },
+ "148-Autres subventions d\u2019investissement": {}
+ },
+ "15-Provisions r\u00e9glement\u00e9es et fonds assimil\u00e9s": {
+ "151-Amortissements d\u00e9rogatoires": {},
+ "152-Plus-values de cession \u00e0 r\u00e9investir": {},
+ "153-Fonds r\u00e9glement\u00e9s": {
+ "1531-Fonds National": {},
+ "1532-Pr\u00e9l\u00e8vement pour le Budget": {}
+ },
+ "154-Provisions sp\u00e9ciales de r\u00e9\u00e9valuation": {},
+ "155-Provisions r\u00e9glement\u00e9es relatives aux immobilisations": {
+ "1551-Reconstitution des gisements miniers et p\u00e9troliers": {}
+ },
+ "156-Provisions r\u00e9glement\u00e9es relatives aux stocks": {
+ "1561-Hausse de prix": {},
+ "1562-Fluctuation des cours": {}
+ },
+ "157-Provisions pour investissement": {},
+ "158-Autres provisions et fonds r\u00e9glement\u00e9s": {}
+ },
+ "16-Emprunts et dettes assimil\u00e9es": {
+ "161-Emprunts obligataires": {
+ "1611-Emprunts obligataires ordinaires": {},
+ "1612-Emprunts obligataires convertibles en actions": {},
+ "1613-Emprunts obligataires remboursables en actions": {},
+ "1618-Autres emprunts obligataires": {}
+ },
+ "162-Emprunts et dettes aupr\u00e8s des \u00e9tablissements de cr\u00e9dit": {},
+ "163-Avances re\u00e7ues de l\u2019\u00c9tat": {},
+ "164-Avances re\u00e7ues et comptes courants bloqu\u00e9s": {},
+ "165-D\u00e9p\u00f4ts et cautionnements re\u00e7us": {
+ "1651-D\u00e9p\u00f4ts": {},
+ "1652-Cautionnements": {}
+ },
+ "166-Int\u00e9r\u00eats courus": {
+ "1661-Sur emprunts obligataires": {},
+ "1662-Sur emprunts et dettes aupr\u00e8s des \u00e9tablissements de cr\u00e9dit": {},
+ "1663-Sur avances re\u00e7ues de l\u2019\u00c9tat": {},
+ "1664-Sur avances re\u00e7ues et comptes courants bloqu\u00e9s": {},
+ "1665-Sur d\u00e9p\u00f4ts et cautionnements re\u00e7us": {},
+ "1667-Sur avances assorties de conditions particuli\u00e8res": {},
+ "1668-Sur autres emprunts et dettes": {}
+ },
+ "167-Avances assorties de conditions particuli\u00e8res": {
+ "1671-Avances bloqu\u00e9es pour augmentation du capital": {},
+ "1672-Avances conditionn\u00e9es par l\u2019\u00c9tat": {},
+ "1673-Avances conditionn\u00e9es par les autres organismes africains": {},
+ "1674-Avances conditionn\u00e9es par les organismes internationaux": {}
+ },
+ "168-Autres emprunts et dettes": {
+ "1681-Rentes viag\u00e8res capitalis\u00e9es": {},
+ "1682-Billets de fonds": {},
+ "1683-Dettes cons\u00e9cutives \u00e0 des titres emprunt\u00e9s": {},
+ "1684-Emprunts participatifs": {},
+ "1685-Participation des travailleurs aux b\u00e9n\u00e9fices": {},
+ "1686-Emprunts et dettes contract\u00e9s aupr\u00e8s des autres tiers": {}
+ }
+ },
+ "17-Dettes de location acquisition": {
+ "172-Dettes de location acquisition / cr\u00e9dit bail immobilier": {},
+ "173-Dettes de location acquisition / cr\u00e9dit bail mobilier": {},
+ "174-Dettes de location acquisition / location de vente": {},
+ "176-Int\u00e9r\u00eats courus": {
+ "1762-Sur dettes de location acquisition / cr\u00e9dit-bail immobilier": {},
+ "1763-Sur dettes de location acquisition / cr\u00e9dit-bail mobilier": {},
+ "1764-Sur dettes de location acquisition / location-vente": {},
+ "1768-Sur autres dettes de location acquisition": {}
+ },
+ "178-Autres dettes de location acquisition": {}
+ },
+ "18-Dettes li\u00e9es \u00e0 des participations et comptes de liaison des \u00e9tablissements et soci\u00e9t\u00e9s en participation": {
+ "181-Dettes li\u00e9es \u00e0 des participations": {
+ "1811-Dettes li\u00e9es \u00e0 des participations (groupe)": {},
+ "1812-Dettes li\u00e9es \u00e0 des participations (hors groupe)": {}
+ },
+ "182-Dettes li\u00e9es \u00e0 des soci\u00e9t\u00e9s en participation": {},
+ "183-Int\u00e9r\u00eats courus sur dettes li\u00e9es \u00e0 des participations": {},
+ "184-Comptes permanents bloqu\u00e9s des \u00e9tablissements et succursales": {},
+ "185-Comptes permanents non bloqu\u00e9s des \u00e9tablissements et succursales": {},
+ "186-Comptes de liaison charges": {},
+ "187-Comptes de liaison produits": {},
+ "188-Comptes de liaison des soci\u00e9t\u00e9s en participation": {}
+ },
+ "19-Provisions pour risques et charges": {
+ "191-Provisions pour litiges": {},
+ "192-Provisions pour garanties donn\u00e9es aux clients": {},
+ "193-Provisions pour pertes sur march\u00e9s \u00e0 ach\u00e8vement futur": {},
+ "194-Provisions pour pertes de change": {},
+ "195-Provisions pour imp\u00f4ts": {},
+ "196-Provisions pour pensions et obligations similaires": {
+ "1961-Provisions pour pensions et obligations similaires engagement de retraite": {},
+ "1962-Actif du r\u00e9gime de retraite": {}
+ },
+ "197-Provisions pour restructuration": {},
+ "198-Autres provisions pour risques et charges": {
+ "1981-Provisions pour amendes et p\u00e9nalit\u00e9s": {},
+ "1983-Provisions pour propre assureur": {},
+ "1984-Provisions pour d\u00e9mant\u00e8lement et remise en \u00e9tat": {},
+ "1985-Provisions pour droits \u00e0 r\u00e9duction ou avantage en nature (ch\u00e8ques cadeau, cartes de fid\u00e9lit\u00e9...)": {},
+ "1988-Provisions pour divers risques et charges": {}
+ }
+ },
+ "root_type": "Equity"
+ },
+ "2-Comptes d\u2019actif immobilis\u00e9": {
+ "21-Immobilisations incorporelles": {
+ "account_type": "Fixed Asset",
+ "211-Frais de d\u00e9veloppement": {
+ "account_type": "Fixed Asset"
+ },
+ "212-Brevets, licences, concessions et droits similaires": {
+ "account_type": "Fixed Asset",
+ "2121-Brevets": {
+ "account_type": "Fixed Asset"
+ },
+ "2122-Licences": {
+ "account_type": "Fixed Asset"
+ },
+ "2123-Concessions de service public": {
+ "account_type": "Fixed Asset"
+ },
+ "2128-Autres concessions et droits similaires": {
+ "account_type": "Fixed Asset"
+ }
+ },
+ "213-Logiciels et sites internet": {
+ "account_type": "Fixed Asset",
+ "2131-Logiciels": {
+ "account_type": "Fixed Asset"
+ },
+ "2132-Sites internet": {
+ "account_type": "Fixed Asset"
+ }
+ },
+ "214-Marques": {
+ "account_type": "Fixed Asset"
+ },
+ "215-Fonds commercial": {
+ "account_type": "Fixed Asset"
+ },
+ "216-Droit au bail": {
+ "account_type": "Fixed Asset"
+ },
+ "217-Investissements de cr\u00e9ation": {
+ "account_type": "Fixed Asset"
+ },
+ "218-Autres droits et valeurs incorporels": {
+ "account_type": "Fixed Asset",
+ "2181-Frais de prospection et d\u2019\u00e9valuation de ressources min\u00e9rales": {
+ "account_type": "Fixed Asset"
+ },
+ "2182-Co\u00fbts d\u2019obtention du contrat": {
+ "account_type": "Fixed Asset"
+ },
+ "2183-Fichiers clients, notices, titres de journaux et magazines": {
+ "account_type": "Fixed Asset"
+ },
+ "2184-Co\u00fbts des franchises": {
+ "account_type": "Fixed Asset"
+ },
+ "2188-Divers droits et valeurs incorporelles": {
+ "account_type": "Fixed Asset"
+ }
+ },
+ "219-Immobilisations incorporelles en cours": {
+ "account_type": "Fixed Asset",
+ "2191-Frais de d\u00e9veloppement": {
+ "account_type": "Fixed Asset"
+ },
+ "2193-Logiciels et internet": {
+ "account_type": "Fixed Asset"
+ },
+ "2198-Autres droits et valeurs incorporels": {
+ "account_type": "Fixed Asset"
+ }
+ }
+ },
+ "22-Terrains": {
+ "account_type": "Fixed Asset",
+ "221-Terrains agricoles et forestiers": {
+ "account_type": "Fixed Asset",
+ "2211-Terrains d\u2019exploitation agricole": {
+ "account_type": "Fixed Asset"
+ },
+ "2212-Terrains d\u2019exploitation foresti\u00e8re": {
+ "account_type": "Fixed Asset"
+ },
+ "2218-Autres terrains": {
+ "account_type": "Fixed Asset"
+ }
+ },
+ "222-Terrains nus": {
+ "account_type": "Fixed Asset",
+ "2221-Terrains \u00e0 b\u00e2tir": {
+ "account_type": "Fixed Asset"
+ },
+ "2228-Autres terrains nus": {
+ "account_type": "Fixed Asset"
+ }
+ },
+ "223-Terrains b\u00e2tis": {
+ "account_type": "Fixed Asset",
+ "2231-Pour b\u00e2timents industriels et agricoles": {
+ "account_type": "Fixed Asset"
+ },
+ "2232-Pour b\u00e2timents administratifs et commerciaux": {
+ "account_type": "Fixed Asset"
+ },
+ "2234-Pour b\u00e2timents affect\u00e9s aux autres op\u00e9rations professionnelles": {
+ "account_type": "Fixed Asset"
+ },
+ "2235-Pour b\u00e2timents affect\u00e9s aux autres op\u00e9rations non professionnelles": {
+ "account_type": "Fixed Asset"
+ },
+ "2238-Autres terrains b\u00e2tis": {
+ "account_type": "Fixed Asset"
+ }
+ },
+ "224-Travaux de mise en valeur des terrains": {
+ "account_type": "Fixed Asset",
+ "2241-Plantation d\u2019arbres et d\u2019arbustes": {
+ "account_type": "Fixed Asset"
+ },
+ "2245-Am\u00e9liorations du fonds": {
+ "account_type": "Fixed Asset"
+ },
+ "2248-Autres travaux": {
+ "account_type": "Fixed Asset"
+ }
+ },
+ "225-Terrains de carri\u00e8res tr\u00e9fonds": {
+ "account_type": "Fixed Asset",
+ "2251-Carri\u00e8res": {
+ "account_type": "Fixed Asset"
+ }
+ },
+ "226-Terrains am\u00e9nag\u00e9s": {
+ "account_type": "Fixed Asset",
+ "2261-Parkings": {
+ "account_type": "Fixed Asset"
+ }
+ },
+ "227-Terrains mis en concession": {
+ "account_type": "Fixed Asset"
+ },
+ "228-Autres terrains": {
+ "account_type": "Fixed Asset",
+ "2281-Terrains immeubles de placement": {
+ "account_type": "Fixed Asset"
+ },
+ "2285-Terrains des logements affect\u00e9s au personnel": {
+ "account_type": "Fixed Asset"
+ },
+ "2286-Terrains de location acquisition": {
+ "account_type": "Fixed Asset"
+ },
+ "2288-Divers terrains": {
+ "account_type": "Fixed Asset"
+ }
+ },
+ "229-Am\u00e9nagements de terrains en cours": {
+ "account_type": "Fixed Asset",
+ "2291-Terrains agricoles et forestiers": {
+ "account_type": "Fixed Asset"
+ },
+ "2292-Terrains nus": {
+ "account_type": "Fixed Asset"
+ },
+ "2295-Terrains de carri\u00e8res tr\u00e9fonds": {
+ "account_type": "Fixed Asset"
+ },
+ "2298-Autres terrains": {
+ "account_type": "Fixed Asset"
+ }
+ }
+ },
+ "23-B\u00e2timents, installations techniques et agencements": {
+ "231-B\u00e2timents industriels, agricoles, administratifs et commerciaux sur sol propre": {
+ "2311-B\u00e2timents industriels": {},
+ "2312-B\u00e2timents agricoles": {},
+ "2313-B\u00e2timents administratifs et commerciaux": {},
+ "2314-B\u00e2timents affect\u00e9s au logement du personnel": {},
+ "2315-B\u00e2timents immeubles de placement": {},
+ "2316-B\u00e2timents de location acquisition": {}
+ },
+ "232-B\u00e2timents industriels, agricoles, administratifs et commerciaux sur sol d\u2019autrui": {
+ "2321-B\u00e2timents industriels": {},
+ "2322-B\u00e2timents agricoles": {},
+ "2323-B\u00e2timents administratifs et commerciaux": {},
+ "2324-B\u00e2timents affect\u00e9s au logement du personnel": {},
+ "2325-B\u00e2timents immeubles de placement": {},
+ "2326-B\u00e2timents de location acquisition": {}
+ },
+ "233-Ouvrages d\u2019infrastructure": {
+ "2331-Voies de terre": {},
+ "2332-Voies de fer": {},
+ "2333-Voies d\u2019eau": {},
+ "2334-Barrages, Digues": {},
+ "2335-Pistes d\u2019a\u00e9rodrome": {},
+ "2338-Autres ouvrages d\u2019infrastructures": {}
+ },
+ "234-Am\u00e9nagements, agencements et installations techniques": {
+ "2341-Installations complexes sp\u00e9cialis\u00e9es sur sol propre": {},
+ "2342-Installations complexes sp\u00e9cialis\u00e9es sur sol d\u2019autrui": {},
+ "2343-Installations \u00e0 caract\u00e8re sp\u00e9cifique sur sol propre": {},
+ "2344-Installations \u00e0 caract\u00e8re sp\u00e9cifique sur sol d\u2019autrui": {},
+ "2345-Am\u00e9nagements et agencements des b\u00e2timents": {}
+ },
+ "235-Am\u00e9nagements de bureaux": {
+ "2351-Installations g\u00e9n\u00e9rales": {},
+ "2358-Autres am\u00e9nagements de bureaux": {}
+ },
+ "237-B\u00e2timents industriels, agricoles et commerciaux mis en concession": {},
+ "238-Autres installations et agencements": {},
+ "239-B\u00e2timents am\u00e9nagements, agencements et installations en cours": {
+ "2391-B\u00e2timents en cours": {},
+ "2392-Installations en cours": {},
+ "2393-Ouvrages d\u2019infrastructure en cours": {},
+ "2394-Am\u00e9nagements et agencements et installations techniques en cours": {},
+ "2395-Am\u00e9nagements de bureaux en cours": {},
+ "2398-Autres installations et agencements en cours": {}
+ }
+ },
+ "24-Mat\u00e9riel, mobilier et actifs biologiques": {
+ "241-Mat\u00e9riel et outillage industriel et commercial": {
+ "2411-Mat\u00e9riel industriel": {},
+ "2412-Outillage industriel": {},
+ "2413-Mat\u00e9riel commercial": {},
+ "2414-Outillage commercial": {},
+ "2416-Mat\u00e9riel & outillage industriel et commercial de location-acquisition": {}
+ },
+ "242-Mat\u00e9riel et outillage agricole": {
+ "2421-Mat\u00e9riel agricole": {},
+ "2422-Outillage agricole": {},
+ "2426-Mat\u00e9riel & outillage agricole de location-acquisition": {}
+ },
+ "243-Mat\u00e9riel d\u2019emballage r\u00e9cup\u00e9rable et identifiable": {},
+ "244-Mat\u00e9riel et mobilier": {
+ "2441-Mat\u00e9riel de bureau": {},
+ "2442-Mat\u00e9riel informatique": {},
+ "2443-Mat\u00e9riel bureautique": {},
+ "2444-Mobilier de bureau": {},
+ "2445-Mat\u00e9riel et mobilier immeubles de placement": {},
+ "2446-Mat\u00e9riel et mobilier de location acquisition": {},
+ "2447-Mat\u00e9riel et mobilier des logements du personnel": {}
+ },
+ "245-Mat\u00e9riel de transport": {
+ "2451-Mat\u00e9riel automobile": {},
+ "2452-Mat\u00e9riel ferroviaire": {},
+ "2453-Mat\u00e9riel fluvial, lagunaire": {},
+ "2454-Mat\u00e9riel naval": {},
+ "2455-Mat\u00e9riel a\u00e9rien": {},
+ "2456-Mat\u00e9riel de transport de location-acquisition": {},
+ "2457-Mat\u00e9riel hippomobile": {},
+ "2458-Autres mat\u00e9riels de transport": {}
+ },
+ "246-Actifs biologiques": {
+ "2461-Cheptel, animaux de trait": {},
+ "2462-Cheptel, animaux reproducteurs": {},
+ "2463-Animaux de garde": {},
+ "2465-Plantations agricoles": {},
+ "2468-Autres actifs biologiques": {}
+ },
+ "247-Agencements, am\u00e9nagements du mat\u00e9riel et actifs biologiques": {
+ "2471-Agencements et am\u00e9nagements du mat\u00e9riel": {},
+ "2472-Agencements et am\u00e9nagements des actifs biologiques": {},
+ "2478-Autres agencements, am\u00e9nagements du mat\u00e9riel et actifs biologiques": {}
+ },
+ "248-Autres mat\u00e9riels et mobiliers": {
+ "2481-Collections et \u0153uvres d\u2019art": {},
+ "2488-Divers mat\u00e9riels mobiliers": {}
+ },
+ "249-Mat\u00e9riels et actifs biologiques en cours": {
+ "2491-Mat\u00e9riel et outillage industriel et commercial": {},
+ "2492-Mat\u00e9riel et outillage agricole": {},
+ "2493-Mat\u00e9riel d\u2019emballage r\u00e9cup\u00e9rable et identifiable": {},
+ "2494-Mat\u00e9riel et mobilier de bureau": {},
+ "2495-Mat\u00e9riel de transport": {},
+ "2496-Actifs biologiques": {},
+ "2497-Agencements am\u00e9nagements du mat\u00e9riel et actifs biologiques": {},
+ "2498-Autres mat\u00e9riels et actifs biologiques en cours": {}
+ }
+ },
+ "25-Avances et acomptes vers\u00e9s sur immobilisations": {
+ "251-Avances et acomptes vers\u00e9s sur immobilisations incorporelles": {},
+ "252-Avances et acomptes vers\u00e9s sur immobilisations corporelles": {}
+ },
+ "26-Titres de participation": {
+ "261-Titres de participation dans des soci\u00e9t\u00e9s sous contr\u00f4le exclusif": {},
+ "262-Titres de participation dans des soci\u00e9t\u00e9s sous contr\u00f4le conjoint": {},
+ "263-Titres de participation dans des soci\u00e9t\u00e9s conf\u00e9rant une influence notable": {},
+ "265-Participations dans des organismes professionnels": {},
+ "266-Parts dans des groupements d\u2019int\u00e9r\u00eat \u00e9conomique (GIE)": {},
+ "268-Autres titres de participation": {}
+ },
+ "27-Autres immobilisations financi\u00e8res": {
+ "271-Pr\u00eats et cr\u00e9ances": {
+ "2711-Pr\u00eats participatifs": {},
+ "2712-Pr\u00eats aux associ\u00e9s": {},
+ "2713-Billets de fonds": {},
+ "2714-Titres pr\u00eat\u00e9s": {},
+ "2718-Autres pr\u00eats et cr\u00e9ances": {}
+ },
+ "272-Pr\u00eats au personnel": {
+ "2721-Pr\u00eats immobiliers": {},
+ "2722-Pr\u00eats mobiliers et d\u2019installation": {},
+ "2728-Autres pr\u00eats au personnel": {}
+ },
+ "273-Cr\u00e9ances sur l\u2019\u00c9tat": {
+ "2731-Retenues de garantie": {},
+ "2733-Fonds r\u00e9glement\u00e9": {},
+ "2734-Cr\u00e9ances sur le conc\u00e9dant": {},
+ "2738-Autres cr\u00e9ances sur l\u2019\u00c9tat": {}
+ },
+ "274-Titres immobilis\u00e9s": {
+ "2741-Titres immobilis\u00e9s de l\u2019activit\u00e9 de portefeuille (TIAP)": {},
+ "2742-Titres participatifs": {},
+ "2743-Certificats d\u2019investissement": {},
+ "2744-Parts de fonds commun de placement (FCP)": {},
+ "2745-Obligations": {},
+ "2746-Actions ou parts propres": {},
+ "2748-Autres titres immobilis\u00e9s": {}
+ },
+ "275-D\u00e9p\u00f4ts et cautionnements vers\u00e9s": {
+ "2751-D\u00e9p\u00f4ts pour loyers d\u2019avance": {},
+ "2752-D\u00e9p\u00f4ts pour l\u2019\u00e9lectricit\u00e9": {},
+ "2753-D\u00e9p\u00f4ts pour l\u2019eau": {},
+ "2754-D\u00e9p\u00f4ts pour le gaz": {},
+ "2755-D\u00e9p\u00f4ts pour le t\u00e9l\u00e9phone, le t\u00e9lex, la t\u00e9l\u00e9copie": {},
+ "2756-Cautionnements sur march\u00e9s publics": {},
+ "2757-Cautionnements sur autres op\u00e9rations": {},
+ "2758-Autres d\u00e9p\u00f4ts et cautionnements": {}
+ },
+ "276-Int\u00e9r\u00eats courus": {
+ "2761-Pr\u00eats et cr\u00e9ances non commerciales": {},
+ "2762-Pr\u00eats au personnel": {},
+ "2763-Cr\u00e9ances sur l\u2019\u00c9tat": {},
+ "2764-Titres immobilis\u00e9s": {},
+ "2765-D\u00e9p\u00f4ts et cautionnements vers\u00e9s": {},
+ "2767-Cr\u00e9ances rattach\u00e9es \u00e0 des participations": {},
+ "2768-Immobilisations financi\u00e8res diverses": {}
+ },
+ "277-Cr\u00e9ances rattach\u00e9es \u00e0 des participations et avances \u00e0 des GIE": {
+ "2771-Cr\u00e9ances rattach\u00e9es \u00e0 des participations (groupe)": {},
+ "2772-Cr\u00e9ances rattach\u00e9es \u00e0 des participations (hors groupe)": {},
+ "2773-Cr\u00e9ances rattach\u00e9es \u00e0 des soci\u00e9t\u00e9s en participation": {},
+ "2774-Avances \u00e0 des Groupements d\u2019int\u00e9r\u00eat \u00e9conomique (GIE)": {}
+ },
+ "278-Immobilisations financi\u00e8res diverses": {
+ "2781-Cr\u00e9ances diverses groupe": {},
+ "2782-Cr\u00e9ances diverses hors groupe": {},
+ "2784-Banques d\u00e9p\u00f4ts \u00e0 terme": {},
+ "2785-Or et m\u00e9taux pr\u00e9cieux": {},
+ "2788-Autres immobilisations financi\u00e8res": {}
+ }
+ },
+ "28-Amortissements": {
+ "account_type": "Accumulated Depreciation",
+ "281-Amortissements des immobilisations corporelles": {
+ "account_type": "Accumulated Depreciation",
+ "2811-Amortissements des frais de d\u00e9veloppement": {
+ "account_type": "Accumulated Depreciation"
+ },
+ "2812-Amortissements des brevets, licences, concessions et droits similaires": {
+ "account_type": "Accumulated Depreciation"
+ },
+ "2813-Amortissements des logiciels et sites internet": {
+ "account_type": "Accumulated Depreciation"
+ },
+ "2814-Amortissements des marques": {
+ "account_type": "Accumulated Depreciation"
+ },
+ "2815-Amortissements du fonds commercial": {
+ "account_type": "Accumulated Depreciation"
+ },
+ "2816-Amortissements du droit au bail": {
+ "account_type": "Accumulated Depreciation"
+ },
+ "2817-Amortissements des investissements de cr\u00e9ation": {
+ "account_type": "Accumulated Depreciation"
+ },
+ "2818-Amortissements des autres droits et valeurs incorporels": {
+ "account_type": "Accumulated Depreciation"
+ }
+ },
+ "282-Amortissements des terrains": {
+ "2824-Amortissements des travaux de mise en valeur des terrains": {}
+ },
+ "283-Amortissements des b\u00e2timents, installations techniques et agencements": {
+ "2831-Amortissements des b\u00e2timents industriels, agricoles, administratifs et commerciaux sur sol propre": {},
+ "2832-Amortissements des b\u00e2timents industriels, agricoles, administratifs et commerciaux sur sol d\u2019autrui": {},
+ "2833-Amortissements des ouvrages d\u2019infrastructure": {},
+ "2834-Amortissements des am\u00e9nagements, agencements et installations techniques": {},
+ "2835-Amortissements des am\u00e9nagements de bureaux": {},
+ "2837-Amortissements des b\u00e2timents industriels, agricoles et commerciaux mis en concession": {},
+ "2838-Amortissements des autres installations et agencements": {}
+ },
+ "284-Amortissements du mat\u00e9riel": {
+ "2841-Amortissements du mat\u00e9riel et outillage industriel et commercial": {},
+ "2842-Amortissements du mat\u00e9riel et outillage agricole": {},
+ "2843-Amortissements du mat\u00e9riel d\u2019emballage r\u00e9cup\u00e9rable et identifiable": {},
+ "2844-Amortissements du mat\u00e9riel et mobilier": {},
+ "2845-Amortissements du mat\u00e9riel de transport": {},
+ "2846-Amortissements des actifs biologiques": {},
+ "2847-Amortissements des agencements et am\u00e9nagements du mat\u00e9riel et des actifs biologiques": {},
+ "2848-Amortissements des autres mat\u00e9riels": {}
+ }
+ },
+ "29-D\u00e9pr\u00e9ciations des immobilisations": {
+ "291-D\u00e9pr\u00e9ciations des immobilisations incorporelles": {
+ "2911-D\u00e9pr\u00e9ciations des frais de d\u00e9veloppement": {},
+ "2912-D\u00e9pr\u00e9ciations des brevets, licences, concessions et droits similaires": {},
+ "2913-D\u00e9pr\u00e9ciations des logiciels et sites internet": {},
+ "2914-D\u00e9pr\u00e9ciations des marques": {},
+ "2915-D\u00e9pr\u00e9ciations du fonds commercial": {},
+ "2916-D\u00e9pr\u00e9ciations du droit au bail": {},
+ "2917-D\u00e9pr\u00e9ciations des investissements de cr\u00e9ation": {},
+ "2918-D\u00e9pr\u00e9ciations des autres droits et valeurs incorporels": {},
+ "2919-D\u00e9pr\u00e9ciations des immobilisations incorporelles en cours": {}
+ },
+ "292-D\u00e9pr\u00e9ciations des terrains": {
+ "2921-D\u00e9pr\u00e9ciations des terrains agricoles et forestiers": {},
+ "2922-D\u00e9pr\u00e9ciations des terrains nus": {},
+ "2923-D\u00e9pr\u00e9ciations des terrains b\u00e2tis": {},
+ "2924-D\u00e9pr\u00e9ciations des travaux de mise en valeur des terrains": {},
+ "2925-D\u00e9pr\u00e9ciations des terrains de gisement": {},
+ "2926-D\u00e9pr\u00e9ciations des terrains am\u00e9nag\u00e9s": {},
+ "2927-D\u00e9pr\u00e9ciations des terrains mis en concession": {},
+ "2928-D\u00e9pr\u00e9ciations des autres terrains": {},
+ "2929-D\u00e9pr\u00e9ciations des am\u00e9nagements de terrains en cours": {}
+ },
+ "293-D\u00e9pr\u00e9ciations des b\u00e2timents, installations techniques et agencements": {
+ "2931-D\u00e9pr\u00e9ciations des b\u00e2timents industriels, agricoles, administratifs et commerciaux sur sol propre": {},
+ "2932-D\u00e9pr\u00e9ciations des b\u00e2timents industriels, agricoles, administratifs et commerciaux sur sol d\u2019autrui": {},
+ "2933-D\u00e9pr\u00e9ciations des ouvrages d\u2019infrastructures": {},
+ "2934-D\u00e9pr\u00e9ciations des am\u00e9nagements, agencements et installations techniques": {},
+ "2935-D\u00e9pr\u00e9ciations des am\u00e9nagements de bureaux": {},
+ "2937-D\u00e9pr\u00e9ciations des b\u00e2timents industriels, agricoles et commerciaux mis en concession": {},
+ "2938-D\u00e9pr\u00e9ciations des autres installations et agencements": {},
+ "2939-D\u00e9pr\u00e9ciations des b\u00e2timents et installations en cours": {}
+ },
+ "294-D\u00e9pr\u00e9ciations de mat\u00e9riel, du mobilier et de l\u2019actif biologique": {
+ "2941-D\u00e9pr\u00e9ciations du mat\u00e9riel et outillage industriel et commercial": {},
+ "2942-D\u00e9pr\u00e9ciations du mat\u00e9riel et outillage agricole": {},
+ "2943-D\u00e9pr\u00e9ciations du mat\u00e9riel d\u2019emballage r\u00e9cup\u00e9rable et identifiable": {},
+ "2944-D\u00e9pr\u00e9ciations du mat\u00e9riel et mobilier": {},
+ "2945-D\u00e9pr\u00e9ciations du mat\u00e9riel de transport": {},
+ "2946-D\u00e9pr\u00e9ciations des actifs biologiques": {},
+ "2947-D\u00e9pr\u00e9ciations des agencements et am\u00e9nagements du mat\u00e9riel et des actifs biologiques": {},
+ "2948-D\u00e9pr\u00e9ciations des autres mat\u00e9riels": {},
+ "2949-D\u00e9pr\u00e9ciations de mat\u00e9riel en cours": {}
+ },
+ "295-D\u00e9pr\u00e9ciations des avances et acomptes vers\u00e9s sur immobilisations": {
+ "2951-D\u00e9pr\u00e9ciations des avances et acomptes vers\u00e9s sur immobilisations incorporelles": {},
+ "2952-D\u00e9pr\u00e9ciations des avances et acomptes vers\u00e9s sur immobilisations corporelles": {}
+ },
+ "296-D\u00e9pr\u00e9ciations des titres de participation": {
+ "2961-D\u00e9pr\u00e9ciations des titres de participation dans des soci\u00e9t\u00e9s sous contr\u00f4le exclusif": {},
+ "2962-D\u00e9pr\u00e9ciations des titres de participation dans les soci\u00e9t\u00e9s sous contr\u00f4le conjoint": {},
+ "2963-D\u00e9pr\u00e9ciations des titres de participation dans les soci\u00e9t\u00e9s conf\u00e9rant une influence notable": {},
+ "2965-D\u00e9pr\u00e9ciations des participations dans des organismes professionnels": {},
+ "2966-D\u00e9pr\u00e9ciations des parts dans des GIE": {},
+ "2968-D\u00e9pr\u00e9ciations des autres titres de participation": {}
+ },
+ "297-D\u00e9pr\u00e9ciations des autres immobilisations financi\u00e8res": {
+ "2971-D\u00e9pr\u00e9ciations des pr\u00eats et cr\u00e9ances": {},
+ "2972-D\u00e9pr\u00e9ciations des pr\u00eats au personnel": {},
+ "2973-D\u00e9pr\u00e9ciations des cr\u00e9ances sur l\u2019\u00c9tat": {},
+ "2974-D\u00e9pr\u00e9ciations des titres immobilis\u00e9s": {},
+ "2975-D\u00e9pr\u00e9ciations des d\u00e9p\u00f4ts et cautionnements vers\u00e9s": {},
+ "2977-D\u00e9pr\u00e9ciations des cr\u00e9ances rattach\u00e9es \u00e0 des participations et avances \u00e0 des GIE": {},
+ "2978-D\u00e9pr\u00e9ciations des cr\u00e9ances financi\u00e8res diverses": {}
+ }
+ },
+ "root_type": "Asset"
+ },
+ "3-Comptes de Stocks": {
+ "31-Marchandises": {
+ "311-Marchandises A": {
+ "3111-Marchandises A1": {},
+ "3112-Marchandises A2": {}
+ },
+ "312-Marchandises B": {
+ "3121-Marchandises B1": {},
+ "3122-Marchandises B2": {}
+ },
+ "313-Actifs biologiques": {
+ "3131-Animaux": {},
+ "3132-V\u00e9g\u00e9taux": {}
+ },
+ "318-Marchandises hors activit\u00e9s ordinaires (HAO)": {}
+ },
+ "32-Mati\u00e8res premi\u00e8res et fournitures li\u00e9es": {
+ "321-Mati\u00e8res A": {},
+ "322-Mati\u00e8res B": {},
+ "323-Fournitures (A, B)": {}
+ },
+ "33-Autres approvisionnements": {
+ "331-Mati\u00e8res consommables": {},
+ "332-Fournitures d\u2019atelier et d\u2019usine": {},
+ "333-Fournitures de magasin": {},
+ "334-Fournitures de bureau": {},
+ "335-Emballages": {
+ "3351-Emballages perdus": {},
+ "3352-Emballages r\u00e9cup\u00e9rables non identifiables": {},
+ "3353-Emballages \u00e0 usage mixte": {},
+ "3358-Autres emballages": {}
+ },
+ "338-Autres mati\u00e8res": {}
+ },
+ "34-Produits en cours": {
+ "341-Produits en cours": {
+ "3411-Produits en cours P1": {},
+ "3412-Produits en cours P2": {}
+ },
+ "342-Travaux en cours": {
+ "3421-Travaux en cours T1": {},
+ "3422-Travaux en cours T2": {}
+ },
+ "343-Produits interm\u00e9diaires en cours": {
+ "3431-Produits interm\u00e9diaires A": {},
+ "3432-Produits interm\u00e9diaires B": {}
+ },
+ "344-Produits r\u00e9siduels en cours": {
+ "3441-Produits r\u00e9siduels A": {},
+ "3442-Produits r\u00e9siduels B": {}
+ },
+ "345-Actifs biologiques en cours": {
+ "3451-Animaux": {},
+ "3452-V\u00e9g\u00e9taux": {}
+ }
+ },
+ "35-Services en cours": {
+ "351-\u00c9tudes en cours": {
+ "3511-\u00c9tudes en cours E1": {},
+ "3512-\u00c9tudes en cours E2": {}
+ },
+ "352-Prestations de services en cours": {
+ "3521-Prestations de services S1": {},
+ "3522-Prestations de services S2": {}
+ }
+ },
+ "36-Produits finis": {
+ "361-Produits finis A": {},
+ "362-Produits finis B": {},
+ "363-Actifs biologiques": {
+ "3631-Animaux": {},
+ "3632-V\u00e9g\u00e9taux": {},
+ "3638-Autres stocks (activit\u00e9s annexes)": {}
+ }
+ },
+ "37-Produits interm\u00e9diaires et r\u00e9siduels": {
+ "371-Produits interm\u00e9diaires": {
+ "3711-Produits interm\u00e9diaires A": {},
+ "3712-Produits interm\u00e9diaires B": {}
+ },
+ "372-Produits r\u00e9siduels": {
+ "3721-D\u00e9chets": {},
+ "3722-Rebuts": {},
+ "3723-Mati\u00e8res de R\u00e9cup\u00e9ration": {}
+ },
+ "373-Actifs biologiques": {
+ "3731-Animaux": {},
+ "3732-V\u00e9g\u00e9taux": {},
+ "3738-Autres stocks (activit\u00e9s annexes)": {}
+ }
+ },
+ "38-Stocks en cours de route, en consignation ou en d\u00e9p\u00f4t": {
+ "account_type": "Stock",
+ "381-Marchandises en cours de route": {},
+ "382-Mati\u00e8res premi\u00e8res et fournitures li\u00e9es en cours de route": {},
+ "383-Autres approvisionnements en cours de route": {},
+ "386-Produits finis en cours de route": {},
+ "387-Stock en consignation ou en d\u00e9p\u00f4t": {
+ "3871-Stock en consignation": {},
+ "3872-Stock en d\u00e9p\u00f4t": {}
+ },
+ "388-Stock provenant d\u2019immobilisations mises hors service ou au rebut": {}
+ },
+ "39-D\u00e9pr\u00e9ciations des stocks et encours de production": {
+ "391-D\u00e9pr\u00e9ciations des stocks de marchandises": {},
+ "392-D\u00e9pr\u00e9ciations des stocks de mati\u00e8res premi\u00e8res et fournitures li\u00e9es": {},
+ "393-D\u00e9pr\u00e9ciations des stocks d\u2019autres approvisionnements": {},
+ "394-D\u00e9pr\u00e9ciations des productions en cours": {},
+ "395-D\u00e9pr\u00e9ciations des services en cours": {},
+ "396-D\u00e9pr\u00e9ciations des stocks de produits finis": {},
+ "397-D\u00e9pr\u00e9ciations des stocks de produits interm\u00e9diaires et r\u00e9siduels": {},
+ "398-D\u00e9pr\u00e9ciations des stocks en cours de route, en consignation ou en d\u00e9p\u00f4t": {}
+ },
+ "root_type": "Asset"
+ },
+ "4-Comptes de Tiers (ACTIF)": {
+ "40-Fournisseurs et comptes rattach\u00e9s (ACTIF)": {
+ "409-Fournisseurs d\u00e9biteurs": {
+ "4091-Fournisseurs Avances et acomptes vers\u00e9s": {},
+ "4092-Fournisseurs Groupe avances et acomptes vers\u00e9s": {},
+ "4093-Fournisseurs Sous-traitants avances et acomptes vers\u00e9s": {},
+ "4094-Fournisseurs Cr\u00e9ances pour emballages et mat\u00e9riels \u00e0 rendre": {},
+ "4098-Fournisseurs Rabais, remises, ristournes et autres avoirs \u00e0 obtenir": {}
+ }
+ },
+ "41-Clients et comptes rattach\u00e9s (ACTIF)": {
+ "411-Clients": {
+ "4111-Clients": {
+ "account_type": "Receivable"
+ },
+ "4112-Clients groupe": {
+ "account_type": "Receivable"
+ },
+ "4114-Clients, \u00c9tat et Collectivit\u00e9s publiques": {
+ "account_type": "Receivable"
+ },
+ "4115-Clients, organismes internationaux": {
+ "account_type": "Receivable"
+ },
+ "4116-Clients, r\u00e9serve de propri\u00e9t\u00e9": {
+ "account_type": "Receivable"
+ },
+ "4117-Client, retenues de garantie": {
+ "account_type": "Receivable"
+ },
+ "4118-Clients, d\u00e9gr\u00e8vement de taxes sur la valeur ajout\u00e9e (TVA)": {
+ "account_type": "Receivable"
+ },
+ "account_type": "Receivable"
+ },
+ "412-Clients, effets \u00e0 recevoir en portefeuille": {
+ "4121-Clients, effets \u00e0 recevoir": {
+ "account_type": "Receivable"
+ },
+ "4122-Clients Groupe, effets \u00e0 recevoir": {
+ "account_type": "Receivable"
+ },
+ "4124-\u00c9tat et Collectivit\u00e9s publiques, effets \u00e0 recevoir": {
+ "account_type": "Receivable"
+ },
+ "4125-Organismes Internationaux, effets \u00e0 recevoir": {
+ "account_type": "Receivable"
+ },
+ "account_type": "Receivable"
+ },
+ "413-Clients, ch\u00e8ques, effets et autres valeurs impay\u00e9es": {
+ "4131-Clients, ch\u00e8ques impay\u00e9s": {
+ "account_type": "Receivable"
+ },
+ "4132-Clients, effets impay\u00e9s": {
+ "account_type": "Receivable"
+ },
+ "4133-Clients, cartes de cr\u00e9dit impay\u00e9es": {
+ "account_type": "Receivable"
+ },
+ "4138-Clients, autres valeurs impay\u00e9es": {
+ "account_type": "Receivable"
+ },
+ "account_type": "Receivable"
+ },
+ "414-Cr\u00e9ances sur cessions courantes d\u2019immobilisations": {
+ "4141-Cr\u00e9ances en compte, immobilisations incorporelles": {
+ "account_type": "Receivable"
+ },
+ "4142-Cr\u00e9ances en compte, immobilisations corporelles": {
+ "account_type": "Receivable"
+ },
+ "4146-Effets \u00e0 recevoir, immobilisations incorporelles": {
+ "account_type": "Receivable"
+ },
+ "4147-Effets \u00e0 recevoir, immobilisations corporelles": {
+ "account_type": "Receivable"
+ },
+ "account_type": "Receivable"
+ },
+ "415-Clients, effets escompt\u00e9s non \u00e9chus": {
+ "account_type": "Receivable"
+ },
+ "416-Cr\u00e9ances clients litigieuses ou douteuses": {
+ "4161-Cr\u00e9ances litigieuses": {
+ "account_type": "Receivable"
+ },
+ "4162-Cr\u00e9ances douteuses": {
+ "account_type": "Receivable"
+ },
+ "account_type": "Receivable"
+ },
+ "418-Clients, produits \u00e0 recevoir": {
+ "4181-Clients, factures \u00e0 \u00e9tablir": {
+ "account_type": "Receivable"
+ },
+ "4186-Clients, int\u00e9r\u00eats courus": {
+ "account_type": "Receivable"
+ },
+ "account_type": "Receivable"
+ },
+ "account_type": "Receivable"
+ },
+ "42-Personnel (ACTIF)": {
+ "421-Personnel, avances et acomptes": {
+ "4211-Personnel, avances": {},
+ "4212-Personnel, acomptes": {},
+ "4213-Frais avanc\u00e9s et fournitures au personnel": {}
+ }
+ },
+ "43-Organismes sociaux (ACTIF)": {
+ "431-S\u00e9curit\u00e9 sociale": {
+ "4311-Prestations familiales": {},
+ "4312-Accidents de travail": {},
+ "4313-Caisse de retraite obligatoire": {},
+ "4314-Caisse de retraite facultative": {},
+ "4318-Autres cotisations sociales": {}
+ },
+ "432-Caisses de retraite compl\u00e9mentaire": {},
+ "433-Autres organismes sociaux": {
+ "4331-Mutuelle": {},
+ "4332-Assurances retraite": {},
+ "4333-Assurances et organismes de sant\u00e9": {}
+ },
+ "438-Organismes sociaux, charges \u00e0 payer et produits \u00e0 recevoir": {
+ "4387-Produits \u00e0 recevoir": {}
+ }
+ },
+ "44-\u00c9tat et collectivit\u00e9s publiques (ACTIF)": {
+ "443-\u00c9tat, TVA factur\u00e9e": {
+ "4431-TVA factur\u00e9e sur ventes": {},
+ "4432-TVA factur\u00e9e sur prestations de services": {},
+ "4433-TVA factur\u00e9e sur travaux": {},
+ "4434-TVA factur\u00e9e sur production livr\u00e9e \u00e0 soi-m\u00eame": {},
+ "4435-TVA sur factures \u00e0 \u00e9tablir": {}
+ },
+ "445-\u00c9tat, TVA r\u00e9cup\u00e9rable": {
+ "4451-TVA r\u00e9cup\u00e9rable sur immobilisations": {},
+ "4452-TVA r\u00e9cup\u00e9rable sur achats": {},
+ "4453-TVA r\u00e9cup\u00e9rable sur transport": {},
+ "4454-TVA r\u00e9cup\u00e9rable sur services ext\u00e9rieurs et autres charges": {},
+ "4455-TVA r\u00e9cup\u00e9rable sur factures non parvenues": {},
+ "4456-TVA transf\u00e9r\u00e9e par d\u2019autres entit\u00e9s": {}
+ },
+ "448-\u00c9tat, charges \u00e0 payer et produits \u00e0 recevoir": {
+ "4486-Charges \u00e0 payer": {},
+ "4487-Produits \u00e0 recevoir": {}
+ },
+ "449-\u00c9tat, cr\u00e9ances et dettes diverses": {
+ "4491-\u00c9tat, obligations cautionn\u00e9es": {},
+ "4492-\u00c9tat, avances et acomptes vers\u00e9s sur imp\u00f4ts": {},
+ "4493-\u00c9tat, fonds de dotation \u00e0 recevoir": {},
+ "4494-\u00c9tat, subventions investissement \u00e0 recevoir": {},
+ "4495-\u00c9tat, subventions d\u2019exploitation \u00e0 recevoir": {},
+ "4496-\u00c9tat, subventions d\u2019\u00e9quilibre \u00e0 recevoir": {},
+ "4497-\u00c9tat, avances sur subventions": {},
+ "4499-\u00c9tat, fonds r\u00e9glement\u00e9s provisionn\u00e9s": {}
+ }
+ },
+ "45-Organismes internationaux (ACTIF)": {
+ "451-Op\u00e9rations avec les organismes africains": {},
+ "452-Op\u00e9rations avec les autres organismes internationaux": {},
+ "458-Organismes internationaux, fonds de dotation et subventions \u00e0 recevoir": {
+ "4581-Organismes internationaux, fonds de dotation \u00e0 recevoir": {},
+ "4582-Organismes internationaux, subventions \u00e0 recevoir": {}
+ }
+ },
+ "46-Apporteurs, associ\u00e9s et groupe (ACTIF)": {
+ "461-Apporteurs, op\u00e9rations sur le capital": {
+ "4613-Apporteurs, capital appel\u00e9, non vers\u00e9": {},
+ "4614-Apporteurs, compte d\u2019apport, op\u00e9rations de restructuration (fusion...)": {},
+ "4618-Apporteurs, titres \u00e0 \u00e9changer": {}
+ },
+ "467-Apporteurs, restant d\u00fb sur capital appel\u00e9": {}
+ },
+ "47-D\u00e9biteurs et cr\u00e9diteurs divers (ACTIF)": {
+ "472-Cr\u00e9ances et dettes sur titres de placement": {
+ "4721-Cr\u00e9ances sur cessions de titres de placement": {},
+ "4726-Versements restant \u00e0 effectuer sur titres de placement non lib\u00e9r\u00e9s": {}
+ },
+ "473-Interm\u00e9diaires Op\u00e9rations faites pour compte de tiers": {
+ "4731-Mandants": {},
+ "4732-Mandataires": {},
+ "4733-Commettants": {},
+ "4734-Commissionnaires": {},
+ "4739-\u00c9tat, Collectivit\u00e9s publiques, fonds global d\u2019allocation": {}
+ },
+ "474-Compte de r\u00e9partition p\u00e9riodique des charges et des produits": {
+ "4747-Compte de r\u00e9partition p\u00e9riodique des produits": {}
+ },
+ "475-Compte transitoire, ajustement sp\u00e9cial li\u00e9 \u00e0 la r\u00e9vision du SYSCOHADA": {
+ "4751-Compte actif": {
+ "account_type": "Temporary"
+ }
+ },
+ "476-Charges constat\u00e9es d\u2019avance": {},
+ "478-\u00c9carts de conversion actif": {
+ "4781-Diminution des cr\u00e9ances d\u2019exploitation": {},
+ "4782-Diminution des cr\u00e9ances financi\u00e8res": {},
+ "4783-Augmentation des dettes d\u2019exploitation": {},
+ "4784-Augmentation des dettes financi\u00e8res": {},
+ "4786-Diff\u00e9rences d\u2019\u00e9valuation sur instruments de tr\u00e9sorerie": {},
+ "4788-Diff\u00e9rences compens\u00e9es par couverture de change": {}
+ }
+ },
+ "48-Cr\u00e9ances et dettes hors activit\u00e9s ordinaires (ACTIF)": {
+ "485-Cr\u00e9ances sur cessions d\u2019immobilisations": {
+ "4851-En compte, immobilisations incorporelles": {},
+ "4852-En compte, immobilisations corporelles": {},
+ "4853-Effets \u00e0 recevoir, immobilisations incorporelles": {},
+ "4854-Effets \u00e0 recevoir, immobilisations corporelles": {},
+ "4855-Effets escompt\u00e9s non \u00e9chus": {},
+ "4857-Retenues de garantie": {},
+ "4858-Factures \u00e0 \u00e9tablir": {}
+ },
+ "488-Autres cr\u00e9ances hors activit\u00e9s ordinaires (HAO)": {}
+ },
+ "49-D\u00e9pr\u00e9ciations et provisions pour risques \u00e0 court terme (tiers) (ACTIF)": {
+ "491-D\u00e9pr\u00e9ciations des comptes clients": {
+ "4911-Cr\u00e9ances litigieuses": {},
+ "4912-Cr\u00e9ances douteuses": {}
+ },
+ "495-D\u00e9pr\u00e9ciations des comptes organismes internationaux": {},
+ "496-D\u00e9pr\u00e9ciations des comptes apporteurs, associ\u00e9s et groupe": {
+ "4962-Associ\u00e9s, comptes courants": {},
+ "4963-Associ\u00e9s, op\u00e9rations faites en commun": {},
+ "4966-Groupe, comptes courants": {}
+ },
+ "497-D\u00e9pr\u00e9ciations des comptes d\u00e9biteurs divers": {},
+ "498-D\u00e9pr\u00e9ciations des comptes de cr\u00e9ances HAO": {
+ "4985-Cr\u00e9ances sur cessions d\u2019immobilisations": {},
+ "4986-Cr\u00e9ances sur cessions de titres de placement": {},
+ "4988-Autres cr\u00e9ances HAO": {}
+ },
+ "499-Provisions pour risques \u00e0 court terme": {
+ "4991-Sur op\u00e9rations d\u2019exploitation": {},
+ "4997-Sur op\u00e9rations financi\u00e8res": {},
+ "4998-Sur op\u00e9rations HAO": {}
+ }
+ },
+ "root_type": "Asset"
+ },
+ "4-Comptes de Tiers (PASSIF)": {
+ "40-Fournisseurs et comptes rattach\u00e9s (PASSIF)": {
+ "401-Fournisseurs, dettes en compte": {
+ "4011-Fournisseurs": {
+ "account_type": "Payable"
+ },
+ "4012-Fournisseurs groupe": {
+ "account_type": "Payable"
+ },
+ "4013-Fournisseurs sous-traitants": {
+ "account_type": "Payable"
+ },
+ "4016-Fournisseurs, r\u00e9serve de propri\u00e9t\u00e9": {
+ "account_type": "Payable"
+ },
+ "4017-Fournisseur, retenues de garantie": {
+ "account_type": "Payable"
+ },
+ "account_type": "Payable"
+ },
+ "402-Fournisseurs, effets \u00e0 payer": {
+ "4021-Fournisseurs Effets \u00e0 payer": {
+ "account_type": "Payable"
+ },
+ "4022-Fournisseurs Groupe, effets \u00e0 payer": {
+ "account_type": "Payable"
+ },
+ "4023-Fournisseurs Sous-traitants, effets \u00e0 payer": {
+ "account_type": "Payable"
+ },
+ "account_type": "Payable"
+ },
+ "404-Fournisseurs, acquisitions courantes d\u2019immobilisations": {
+ "4041-Fournisseurs Dettes en comptes, immobilisations incorporelles": {
+ "account_type": "Payable"
+ },
+ "4042-Fournisseurs Dettes en comptes, immobilisations corporelles": {
+ "account_type": "Payable"
+ },
+ "4046-Fournisseurs Effets \u00e0 payer, immobilisations incorporelles": {
+ "account_type": "Payable"
+ },
+ "4047-Fournisseurs Effets \u00e0 payer, immobilisations corporelles": {
+ "account_type": "Payable"
+ },
+ "account_type": "Payable"
+ },
+ "408-Fournisseurs, factures non parvenues": {
+ "4081-Fournisseurs": {
+ "account_type": "Stock Received But Not Billed"
+ },
+ "4082-Fournisseurs groupe": {
+ "account_type": "Stock Received But Not Billed"
+ },
+ "4083-Fournisseurs sous-traitants": {
+ "account_type": "Stock Received But Not Billed"
+ },
+ "4086-Fournisseurs, int\u00e9r\u00eats courus": {
+ "account_type": "Stock Received But Not Billed"
+ },
+ "account_type": "Stock Received But Not Billed"
+ },
+ "account_type": "Payable"
+ },
+ "41-Clients et comptes rattach\u00e9s (PASSIF)": {
+ "419-Clients cr\u00e9diteurs": {
+ "4191-Clients, avances et acomptes re\u00e7us": {},
+ "4192-Clients groupe, avances et acomptes re\u00e7us": {},
+ "4194-Clients, dettes pour emballages et mat\u00e9riels consign\u00e9s": {},
+ "4198-Clients, rabais, remises, ristournes et autres avoirs \u00e0 accorder": {}
+ }
+ },
+ "42-Personnel (PASSIF)": {
+ "422-Personnel, r\u00e9mun\u00e9rations dues": {},
+ "423-Personnel, oppositions, saisies-arr\u00eats": {
+ "4231-Personnel, oppositions": {},
+ "4232-Personnel, saisies-arr\u00eats": {},
+ "4233-Personnel, avis \u00e0 tiers d\u00e9tenteur": {}
+ },
+ "424-Personnel, \u0153uvres sociales internes": {
+ "4241-Assistance m\u00e9dicale": {},
+ "4242-Allocations familiales": {},
+ "4245-Organismes sociaux rattach\u00e9s \u00e0 l\u2019entit\u00e9": {},
+ "4248-Autres \u0153uvres sociales internes": {}
+ },
+ "425-Repr\u00e9sentants du personnel": {
+ "4251-D\u00e9l\u00e9gu\u00e9s du personnel": {},
+ "4252-Syndicats et Comit\u00e9s d\u2019entreprises, d\u2019\u00c9tablissement": {},
+ "4258-Autres repr\u00e9sentants du personnel": {}
+ },
+ "426-Personnel, participation aux b\u00e9n\u00e9fices et au capital": {
+ "4261-Participation aux b\u00e9n\u00e9fices": {},
+ "4264-Participation au capital": {}
+ },
+ "427-Personnel d\u00e9p\u00f4ts": {},
+ "428-Personnel, charges \u00e0 payer et produits \u00e0 recevoir": {
+ "4281-Dettes provisionn\u00e9es pour cong\u00e9s \u00e0 payer": {},
+ "4286-Autres charges \u00e0 payer": {},
+ "4287-Produits \u00e0 recevoir": {}
+ }
+ },
+ "43-Organismes sociaux (PASSIF)": {
+ "438-Organismes sociaux, charges \u00e0 payer et produits \u00e0 recevoir": {
+ "4381-Charges sociales sur gratifications \u00e0 payer": {},
+ "4382-Charges sociales sur cong\u00e9s \u00e0 payer": {},
+ "4386-Autres charges \u00e0 payer": {}
+ }
+ },
+ "44-\u00c9tat et collectivit\u00e9s publiques (PASSIF)": {
+ "441-\u00c9tat, imp\u00f4t sur les b\u00e9n\u00e9fices": {},
+ "442-\u00c9tat, autres imp\u00f4ts et taxes": {
+ "4421-Imp\u00f4ts et taxes d\u2019\u00c9tat": {},
+ "4422-Imp\u00f4ts et taxes pour les collectivit\u00e9s publiques": {},
+ "4423-Imp\u00f4ts et taxes recouvrables sur des obligataires": {},
+ "4424-Imp\u00f4ts et taxes recouvrables sur des associ\u00e9s": {},
+ "4426-Droits de douane": {},
+ "4428-Autres imp\u00f4ts et taxes": {}
+ },
+ "444-\u00c9tat, TVA due ou cr\u00e9dit de TVA": {
+ "4441-\u00c9tat, TVA due": {},
+ "4449-\u00c9tat, cr\u00e9dit de TVA \u00e0 reporter": {}
+ },
+ "446-\u00c9tat, autres taxes sur le chiffre d\u2019affaires": {},
+ "447-\u00c9tat, imp\u00f4ts retenus \u00e0 la source": {
+ "4471-Imp\u00f4t G\u00e9n\u00e9ral sur le revenu": {},
+ "4472-Imp\u00f4ts sur salaires": {},
+ "4473-Contribution nationale": {},
+ "4474-Contribution nationale de solidarit\u00e9": {},
+ "4478-Autres imp\u00f4ts et contributions": {}
+ }
+ },
+ "46-Apporteurs, associ\u00e9s et groupe (PASSIF)": {
+ "461-Apporteurs, op\u00e9rations sur le capital (PASSIF)": {
+ "4611-Apporteurs, apports en nature": {},
+ "4612-Apporteurs, apports en num\u00e9raire": {},
+ "4615-Apporteurs, versements re\u00e7us sur augmentation de capital": {},
+ "4616-Apporteurs, versements anticip\u00e9s": {},
+ "4617-Apporteurs d\u00e9faillants": {},
+ "4619-Apporteurs, capital \u00e0 rembourser": {}
+ },
+ "462-Associ\u00e9s, comptes courants": {
+ "4621-Principal": {},
+ "4626-Int\u00e9r\u00eats courus": {}
+ },
+ "463-Associ\u00e9s, op\u00e9rations faites en commun et GIE": {
+ "4631-Op\u00e9rations courantes": {},
+ "4636-Int\u00e9r\u00eats courus": {}
+ },
+ "465-Associ\u00e9s, dividendes \u00e0 payer": {},
+ "466-Groupe, comptes courants": {}
+ },
+ "47-D\u00e9biteurs et cr\u00e9diteurs divers (PASSIF)": {
+ "471-D\u00e9biteurs et cr\u00e9diteurs divers": {
+ "4711-D\u00e9biteurs divers": {},
+ "4712-Cr\u00e9diteurs divers": {},
+ "4713-Obligataires": {},
+ "4715-R\u00e9mun\u00e9rations d\u2019administrateurs": {},
+ "4716-Compte d\u2019affacturage": {},
+ "4717-D\u00e9biteurs divers retenues de garantie": {},
+ "4718-Apport, compte de fusion et op\u00e9rations assimil\u00e9es": {},
+ "4719-Bons de souscription d\u2019actions et d\u2019obligations": {}
+ },
+ "474-Compte de r\u00e9partition p\u00e9riodique des charges et des produits (PASSIF)": {
+ "4746-Compte de r\u00e9partition p\u00e9riodique des charges": {}
+ },
+ "475-Compte transitoire, ajustement sp\u00e9cial li\u00e9 \u00e0 la r\u00e9vision du SYSCOHADA (PASSIF)": {
+ "4752-Compte passif": {}
+ },
+ "477-Produits constat\u00e9s d\u2019avance": {},
+ "479-\u00c9carts de conversion passif": {
+ "4791-Augmentation des cr\u00e9ances d\u2019exploitation": {},
+ "4792-Augmentation des cr\u00e9ances financi\u00e8res": {},
+ "4793-Diminution des dettes d\u2019exploitation": {},
+ "4794-Diminution des dettes financi\u00e8res": {},
+ "4797-Diff\u00e9rences d\u2019\u00e9valuation sur instruments de tr\u00e9sorerie": {},
+ "4798-Diff\u00e9rences compens\u00e9es par couverture de change": {}
+ }
+ },
+ "48-Cr\u00e9ances et dettes hors activit\u00e9s ordinaires (HAO) (PASSIF)": {
+ "481-Fournisseurs d\u2019investissements": {
+ "4811-Immobilisations incorporelles": {},
+ "4812-Immobilisations corporelles": {},
+ "4813-Versements restant \u00e0 effectuer sur titres de participation et titres immobilis\u00e9s non lib\u00e9r\u00e9s": {},
+ "4816-R\u00e9serve de propri\u00e9t\u00e9": {},
+ "4817-Retenues de garantie": {},
+ "4818-Factures non parvenues": {}
+ },
+ "482-Fournisseurs d\u2019investissements, effets \u00e0 payer": {
+ "4821-Immobilisations incorporelles": {},
+ "4822-Immobilisations corporelles": {}
+ },
+ "484-Autres dettes hors activit\u00e9s ordinaires (HAO)": {
+ "4887-Produits": {}
+ }
+ },
+ "49-D\u00e9pr\u00e9ciations et provisions pour risques \u00e0 court terme (tiers) (PASSIF)": {
+ "490-D\u00e9pr\u00e9ciations des comptes fournisseurs": {},
+ "492-D\u00e9pr\u00e9ciations des comptes personnel": {},
+ "493-D\u00e9pr\u00e9ciations des comptes organismes sociaux": {},
+ "494-D\u00e9pr\u00e9ciations des comptes \u00c9tat et collectivit\u00e9s publiques": {},
+ "495-D\u00e9pr\u00e9ciations des comptes organismes internationaux": {}
+ },
+ "root_type": "Liability"
+ },
+ "5-Comptes de tr\u00e9sorerie": {
+ "50-Titres de placement": {
+ "501-Titres du tr\u00e9sor et bons de caisse \u00e0 court terme": {
+ "5011-Titres du Tr\u00e9sor \u00e0 court terme": {},
+ "5012-Titres d\u2019organismes financiers": {},
+ "5013-Bons de caisse \u00e0 court terme": {},
+ "5016-Frais d\u2019acquisition des titres de tr\u00e9sor et bons de caisse": {}
+ },
+ "502-Actions": {
+ "5021-Actions ou parts propres": {},
+ "5022-Actions cot\u00e9es": {},
+ "5023-Actions non cot\u00e9es": {},
+ "5024-Actions d\u00e9membr\u00e9es (certificats d\u2019investissement, droits de vote)": {},
+ "5025-Autres actions": {},
+ "5026-Frais d\u2019acquisition des actions": {}
+ },
+ "503-Obligations": {
+ "5031-Obligations \u00e9mises par la soci\u00e9t\u00e9 et rachet\u00e9es par elle": {},
+ "5032-Obligations cot\u00e9es": {},
+ "5033-Obligations non cot\u00e9es": {},
+ "5035-Autres obligations": {},
+ "5036-Frais d\u2019acquisition des obligations": {}
+ },
+ "504-Bons de souscription": {
+ "5042-Bons de souscription d\u2019actions": {},
+ "5043-Bons de souscription d\u2019obligations": {}
+ },
+ "505-Titres n\u00e9gociables hors r\u00e9gion": {},
+ "506-Int\u00e9r\u00eats courus": {
+ "5061-Titres du Tr\u00e9sor et bons de caisse \u00e0 court terme": {},
+ "5062-Actions": {},
+ "5063-Obligations": {}
+ },
+ "508-Autres titres de placement et cr\u00e9ances assimil\u00e9es": {}
+ },
+ "51-Valeurs \u00e0 encaisser": {
+ "511-Effets \u00e0 encaisser": {},
+ "512-Effets \u00e0 l\u2019encaissement": {},
+ "513-Ch\u00e8ques \u00e0 encaisser": {},
+ "514-Ch\u00e8ques \u00e0 l\u2019encaissement": {},
+ "515-Cartes de cr\u00e9dit \u00e0 encaisser": {},
+ "518-Autres valeurs \u00e0 l\u2019encaissement": {
+ "5181-Warrants": {},
+ "5182-Billets de fonds": {},
+ "5185-Ch\u00e8ques de voyage": {},
+ "5186-Coupons \u00e9chus": {},
+ "5187-Int\u00e9r\u00eats \u00e9chus des obligations": {}
+ }
+ },
+ "52-Banques": {
+ "521-Banques locales": {
+ "5211-Banques en monnaie nationale": {
+ "account_type": "Bank"
+ },
+ "5215-Banques en devises": {
+ "account_type": "Bank"
+ },
+ "account_type": "Bank"
+ },
+ "522-Banques autres \u00c9tats r\u00e9gion": {},
+ "523-Banques autres \u00c9tats zone mon\u00e9taire": {},
+ "524-Banques hors zone mon\u00e9taire": {},
+ "525-Banques d\u00e9p\u00f4t \u00e0 terme": {},
+ "526-Banques, int\u00e9r\u00eats courus": {
+ "5261-Banque, int\u00e9r\u00eats courus, charges \u00e0 payer": {},
+ "5267-Banque, int\u00e9r\u00eats courus, produits \u00e0 recevoir": {}
+ }
+ },
+ "53-\u00c9tablissements financiers et assimil\u00e9s": {
+ "531-Ch\u00e8ques postaux": {},
+ "532-Tr\u00e9sor": {},
+ "533-Soci\u00e9t\u00e9s de gestion et d\u2019interm\u00e9diation (SGI)": {},
+ "536-\u00c9tablissements financiers, int\u00e9r\u00eats courus": {},
+ "538-Autres organismes financiers": {}
+ },
+ "54-Instruments de tr\u00e9sorerie": {
+ "541-Options de taux d\u2019int\u00e9r\u00eat": {},
+ "542-Options de taux de change": {},
+ "543-Options de taux boursiers": {},
+ "544-Instruments de march\u00e9s \u00e0 terme": {},
+ "545-Avoirs d\u2019or et autres m\u00e9taux pr\u00e9cieux": {}
+ },
+ "55-Instruments de monnaie \u00e9lectronique": {
+ "551-Monnaie \u00e9lectronique carte carburant": {},
+ "552-Monnaie \u00e9lectronique t\u00e9l\u00e9phone portable": {},
+ "553-Monnaie \u00e9lectronique carte p\u00e9age": {},
+ "554-Porte-monnaie \u00e9lectronique": {},
+ "558-Autres instruments de monnaies \u00e9lectroniques": {}
+ },
+ "56-Banques, cr\u00e9dits de tr\u00e9sorerie et d\u2019escompte": {
+ "561-Cr\u00e9dits de tr\u00e9sorerie": {},
+ "564-Escompte de cr\u00e9dits de campagne": {},
+ "565-Escompte de cr\u00e9dits ordinaires": {},
+ "566-Banques, cr\u00e9dits de tr\u00e9sorerie, int\u00e9r\u00eats courus": {}
+ },
+ "57-Caisse": {
+ "571-Caisse si\u00e8ge social": {
+ "5711-Caisse en monnaie nationale": {},
+ "5712-Caisse en devises": {}
+ },
+ "572-Caisse succursale A": {
+ "5721-En monnaie nationale": {},
+ "5722-En devises": {}
+ },
+ "573-Caisse succursale B": {
+ "5731-En monnaie nationale": {},
+ "5732-En devises": {}
+ }
+ },
+ "58-R\u00e9gies d\u2019avances, accr\u00e9ditifs et virements internes": {
+ "581-R\u00e9gies d\u2019avance": {},
+ "582-Accr\u00e9ditifs": {},
+ "585-Virements de fonds": {},
+ "588-Autres virements internes": {}
+ },
+ "59-D\u00e9pr\u00e9ciations et provisions pour risque \u00e0 court terme": {
+ "590-D\u00e9pr\u00e9ciations des titres de placement": {},
+ "591-D\u00e9pr\u00e9ciations des titres et valeurs \u00e0 encaisser": {},
+ "592-D\u00e9pr\u00e9ciations des comptes banques": {},
+ "593-D\u00e9pr\u00e9ciations des comptes \u00e9tablissements financiers et assimil\u00e9s": {},
+ "594-D\u00e9pr\u00e9ciations des comptes d\u2019instruments de tr\u00e9sorerie": {},
+ "599-Provisions pour risque \u00e0 court terme \u00e0 caract\u00e8re financier": {}
+ },
+ "root_type": "Asset"
+ },
+ "6-Comptes de charges des activit\u00e9s ordinaires": {
+ "60-Achats et variations de stocks": {
+ "601-Achats de marchandises": {
+ "6011-Dans la R\u00e9gion": {},
+ "6012-Hors R\u00e9gion": {},
+ "6013-Aux entit\u00e9s du groupe dans la R\u00e9gion": {},
+ "6014-Aux entit\u00e9s du groupe hors R\u00e9gion": {},
+ "6015-Frais sur achats": {},
+ "6019-Rabais, remises et ristournes obtenus (non ventil\u00e9s)": {}
+ },
+ "602-Achats de mati\u00e8res premi\u00e8res et fournitures li\u00e9es": {
+ "6021-Dans la R\u00e9gion": {},
+ "6022-Hors R\u00e9gion": {},
+ "6023-Aux entit\u00e9s du groupe dans la R\u00e9gion": {},
+ "6024-Aux entit\u00e9s du groupe hors R\u00e9gion": {},
+ "6025-Frais sur achats": {},
+ "6029-Rabais, remises et ristournes obtenus (non ventil\u00e9s)": {}
+ },
+ "603-Variations des stocks de biens achet\u00e9s": {
+ "6031-Variations des stocks de marchandises": {},
+ "6032-Variations des stocks de mati\u00e8res premi\u00e8res et fournitures li\u00e9es": {},
+ "6033-Variations des stocks d\u2019autres approvisionnements": {}
+ },
+ "604-Achats stock\u00e9s de mati\u00e8res et fournitures consommables": {
+ "6041-Mati\u00e8res consommables": {},
+ "6042-Mati\u00e8res combustibles": {},
+ "6043-Produits d\u2019entretien": {},
+ "6044-Fournitures d\u2019atelier et d\u2019usine": {},
+ "6045-Frais sur achat": {},
+ "6046-Fournitures de magasin": {},
+ "6047-Fournitures de bureau": {},
+ "6049-Rabais, remises et ristournes obtenus (non ventil\u00e9s)": {}
+ },
+ "605-Autres achats": {
+ "6051-Fournitures non stockables Eau": {},
+ "6052-Fournitures non stockables \u00c9lectricit\u00e9": {},
+ "6053-Fournitures non stockables Autres \u00e9nergies": {},
+ "6054-Fournitures d\u2019entretien non stockables": {},
+ "6055-Fournitures de bureau non stockables": {},
+ "6056-Achats de petit mat\u00e9riel et outillage": {},
+ "6057-Achats d\u2019\u00e9tudes et prestations de services": {},
+ "6058-Achats de travaux, mat\u00e9riels et \u00e9quipements": {},
+ "6059-Rabais, remises et ristournes obtenus (non ventil\u00e9s)": {}
+ },
+ "608-Achats d\u2019emballages": {
+ "6081-Emballages perdus": {},
+ "6082-Emballages r\u00e9cup\u00e9rables non identifiables": {},
+ "6083-Emballages \u00e0 usage mixte": {},
+ "6085-Frais sur achats": {},
+ "6089-Rabais, remises et ristournes obtenus (non ventil\u00e9s)": {}
+ }
+ },
+ "61-Transports": {
+ "612-Transports sur ventes": {},
+ "613-Transports pour le compte de tiers": {},
+ "614-Transports du personnel": {},
+ "616-Transports de plis": {},
+ "618-Autres frais de transport": {
+ "6181-Voyages et d\u00e9placements": {},
+ "6182-Transports entre \u00e9tablissements ou chantiers": {},
+ "6183-Transports administratifs": {}
+ }
+ },
+ "62-Services ext\u00e9rieurs": {
+ "621-Sous-traitance g\u00e9n\u00e9rale": {},
+ "622-Locations, charges locatives": {
+ "6221-Locations de terrains": {},
+ "6222-Locations de b\u00e2timents": {},
+ "6223-Locations de mat\u00e9riels et outillages": {},
+ "6224-Malis sur emballages": {},
+ "6225-Locations d\u2019emballages": {},
+ "6226-Fermages et loyers du foncier": {},
+ "6228-Locations et charges locatives diverses": {}
+ },
+ "623-Redevances de location acquisition": {
+ "6232-Cr\u00e9dit-bail immobilier": {},
+ "6233-Cr\u00e9dit-bail mobilier": {},
+ "6234-Location-vente": {},
+ "6238-Autres contrats de location acquisition": {}
+ },
+ "624-Entretien, r\u00e9parations, remise en \u00e9tat et maintenance": {
+ "6241-Entretien et r\u00e9parations des biens immobiliers": {},
+ "6242-Entretien et r\u00e9parations des biens mobiliers": {},
+ "6243-Maintenance": {},
+ "6244-Charges de d\u00e9mant\u00e8lement et remise en \u00e9tat": {},
+ "6248-Autres entretiens et r\u00e9parations": {}
+ },
+ "625-Primes d\u2019assurance": {
+ "6251-Assurances multirisques": {},
+ "6252-Assurances mat\u00e9riel de transport": {},
+ "6253-Assurances risques d\u2019exploitation": {},
+ "6254-Assurances responsabilit\u00e9 du producteur": {},
+ "6255-Assurances insolvabilit\u00e9 clients": {},
+ "6257-Assurances transport sur ventes": {},
+ "6258-Autres primes d\u2019assurances": {}
+ },
+ "626-\u00c9tudes, recherches et documentation": {
+ "6261-\u00c9tudes et recherches": {},
+ "6265-Documentation g\u00e9n\u00e9rale": {},
+ "6266-Documentation technique": {}
+ },
+ "627-Publicit\u00e9, publications, relations publiques": {
+ "6271-Annonces, insertions": {},
+ "6272-Catalogues, imprim\u00e9s publicitaires": {},
+ "6273-\u00c9chantillons": {},
+ "6274-Foires et expositions": {},
+ "6275-Publications": {},
+ "6276-Cadeaux \u00e0 la client\u00e8le": {},
+ "6277-Frais de colloques, s\u00e9minaires, conf\u00e9rences": {},
+ "6278-Autres charges de publicit\u00e9 et relations publiques": {}
+ },
+ "628-Frais de t\u00e9l\u00e9communications": {
+ "6281-Frais de t\u00e9l\u00e9phone": {},
+ "6282-Frais de t\u00e9lex": {},
+ "6283-Frais de t\u00e9l\u00e9copie": {},
+ "6288-Autres frais de t\u00e9l\u00e9communications": {}
+ }
+ },
+ "63-Autres services ext\u00e9rieurs": {
+ "631-Frais bancaires": {
+ "6311-Frais sur titres (vente, garde)": {},
+ "6312-Frais sur effets": {},
+ "6313-Location de coffres": {},
+ "6314-Commissions d\u2019affacturage": {},
+ "6315-Commissions sur cartes de cr\u00e9dit": {},
+ "6316-Frais d\u2019\u00e9mission d\u2019emprunts": {},
+ "6317-Frais sur instruments monnaie \u00e9lectronique": {},
+ "6318-Autres frais bancaires": {}
+ },
+ "632-R\u00e9mun\u00e9rations d\u2019interm\u00e9diaires et de conseils": {
+ "6322-Commissions et courtages sur ventes": {},
+ "6324-Honoraires des professions r\u00e9glement\u00e9es": {},
+ "6325-Frais d\u2019actes et de contentieux": {},
+ "6326-R\u00e9mun\u00e9rations d\u2019affacturage": {},
+ "6327-R\u00e9mun\u00e9rations des autres prestataires de services": {},
+ "6328-Divers frais": {}
+ },
+ "633-Frais de formation du personnel": {},
+ "634-Redevances pour brevets, licences, logiciels, concessions et droits et valeurs similaires": {
+ "6342-Redevances pour brevets, licences": {},
+ "6343-Redevances pour logiciels": {},
+ "6344-Redevances pour marques": {},
+ "6345-Redevances pour sites internet": {},
+ "6346-Redevances pour concessions, droits et valeurs similaires": {}
+ },
+ "635-Cotisations": {
+ "6351-Cotisations": {},
+ "6358-Concours divers": {}
+ },
+ "637-R\u00e9mun\u00e9rations de personnel ext\u00e9rieur \u00e0 l\u2019entit\u00e9": {
+ "6371-Personnel int\u00e9rimaire": {},
+ "6372-Personnel d\u00e9tach\u00e9 ou pr\u00eat\u00e9 \u00e0 l\u2019entit\u00e9": {}
+ },
+ "638-Autres charges externes": {
+ "6381-Frais de recrutement du personnel": {},
+ "6382-Frais de d\u00e9m\u00e9nagement": {},
+ "6383-R\u00e9ceptions": {},
+ "6384-Missions": {},
+ "6385-Charges de copropri\u00e9t\u00e9": {}
+ }
+ },
+ "64-Imp\u00f4ts et taxes": {
+ "641-Imp\u00f4ts et taxes directs": {
+ "6411-Imp\u00f4ts fonciers et taxes annexes": {},
+ "6412-Patentes, licences et taxes annexes": {},
+ "6413-Taxes sur appointements et salaires": {},
+ "6414-Taxes d\u2019apprentissage": {},
+ "6415-Formation professionnelle continue": {},
+ "6418-Autres imp\u00f4ts et taxes directs": {}
+ },
+ "645-Imp\u00f4ts et taxes indirects": {},
+ "646-Droits d\u2019enregistrement": {
+ "6461-Droits de mutation": {},
+ "6462-Droits de timbre": {},
+ "6463-Taxes sur les v\u00e9hicules de soci\u00e9t\u00e9": {},
+ "6464-Vignettes": {},
+ "6468-Autres droits": {}
+ },
+ "647-P\u00e9nalit\u00e9s, amendes fiscales": {
+ "6471-P\u00e9nalit\u00e9s d\u2019assiette, imp\u00f4ts directs": {},
+ "6472-P\u00e9nalit\u00e9s d\u2019assiette, imp\u00f4ts indirects": {},
+ "6473-P\u00e9nalit\u00e9s de recouvrement, imp\u00f4ts directs": {},
+ "6474-P\u00e9nalit\u00e9s de recouvrement, imp\u00f4ts indirects": {},
+ "6478-Autres p\u00e9nalit\u00e9s et amendes fiscales": {}
+ },
+ "648-Autres imp\u00f4ts et taxes": {}
+ },
+ "65-Autres charges": {
+ "651-Pertes sur cr\u00e9ances clients et autres d\u00e9biteurs": {
+ "6511-Clients": {},
+ "6515-Autres d\u00e9biteurs": {}
+ },
+ "652-Quote-part de r\u00e9sultat sur op\u00e9rations faites en commun": {
+ "6521-Quote-part transf\u00e9r\u00e9e de b\u00e9n\u00e9fices (comptabilit\u00e9 du g\u00e9rant)": {},
+ "6525-Pertes imput\u00e9es par transfert (comptabilit\u00e9 des associ\u00e9s non g\u00e9rants)": {}
+ },
+ "654-Valeurs comptables des cessions courantes d\u2019immobilisations": {
+ "6541-Immobilisations incorporelles": {},
+ "6542-Immobilisations corporelles": {}
+ },
+ "656-Perte de change sur cr\u00e9ances et dettes commerciale": {},
+ "657-P\u00e9nalit\u00e9s et amendes p\u00e9nales": {},
+ "658-Charges diverses": {
+ "6581-Indemnit\u00e9s de fonction et autres r\u00e9mun\u00e9rations d\u2019administrateurs": {},
+ "6582-Dons": {},
+ "6583-M\u00e9c\u00e9nat": {},
+ "6588-Autres charges diverses": {}
+ },
+ "659-Charges pour d\u00e9pr\u00e9ciations et provisions pour risques \u00e0 court terme d\u2019exploitation": {
+ "6591-Sur risques \u00e0 court terme": {},
+ "6593-Sur stocks": {},
+ "6594-Sur cr\u00e9ances": {},
+ "6598-Autres charges pour d\u00e9pr\u00e9ciations et provisions pour risques \u00e0 court terme": {}
+ }
+ },
+ "66-Charges de personnel": {
+ "661-R\u00e9mun\u00e9rations directes vers\u00e9es au personnel national": {
+ "6611-Appointements salaires et commissions": {},
+ "6612-Primes et gratifications": {},
+ "6613-Cong\u00e9s pay\u00e9s": {},
+ "6614-Indemnit\u00e9s de pr\u00e9avis, de licenciement et de recherche d\u2019embauche": {},
+ "6615-Indemnit\u00e9s de maladie vers\u00e9es aux travailleurs": {},
+ "6616-Suppl\u00e9ment familial": {},
+ "6617-Avantages en nature": {},
+ "6618-Autres r\u00e9mun\u00e9rations directes": {}
+ },
+ "662-R\u00e9mun\u00e9rations directes vers\u00e9es au personnel non national": {
+ "6621-Appointements salaires et commissions": {},
+ "6622-Primes et gratifications": {},
+ "6623-Cong\u00e9s pay\u00e9s": {},
+ "6624-Indemnit\u00e9s de pr\u00e9avis, de licenciement et de recherche d\u2019embauche": {},
+ "6625-Indemnit\u00e9s de maladie vers\u00e9es aux travailleurs": {},
+ "6626-Suppl\u00e9ment familial": {},
+ "6627-Avantages en nature": {},
+ "6628-Autres r\u00e9mun\u00e9rations directes": {}
+ },
+ "663-Indemnit\u00e9s forfaitaires vers\u00e9es au personnel": {
+ "6631-Indemnit\u00e9s de logement": {},
+ "6632-Indemnit\u00e9s de repr\u00e9sentation": {},
+ "6633-Indemnit\u00e9s d\u2019expatriation": {},
+ "6634-Indemnit\u00e9s de transport": {},
+ "6638-Autres indemnit\u00e9s et avantages divers": {}
+ },
+ "664-Charges sociales": {
+ "6641-Charges sociales sur r\u00e9mun\u00e9ration du personnel national": {},
+ "6642-Charges sociales sur r\u00e9mun\u00e9ration du personnel non national": {}
+ },
+ "666-R\u00e9mun\u00e9rations et charges sociales de l\u2019exploitant individuel": {
+ "6661-R\u00e9mun\u00e9ration du travail de l\u2019exploitant": {},
+ "6662-Charges sociales": {}
+ },
+ "667-R\u00e9mun\u00e9ration transf\u00e9r\u00e9e de personnel ext\u00e9rieur": {
+ "6671-Personnel int\u00e9rimaire": {},
+ "6672-Personnel d\u00e9tach\u00e9 ou pr\u00eat\u00e9 \u00e0 l\u2019entit\u00e9": {}
+ },
+ "668-Autres charges sociales": {
+ "6681-Versements aux syndicats et comit\u00e9s d\u2019entreprise, d\u2019\u00e9tablissement": {},
+ "6682-Versements aux comit\u00e9s d\u2019hygi\u00e8ne et de s\u00e9curit\u00e9": {},
+ "6683-Versements et contributions aux autres \u0153uvres sociales": {},
+ "6684-M\u00e9decine du travail et pharmacie": {},
+ "6685-Assurances et organismes de sant\u00e9": {},
+ "6686-Assurances retraite et fonds de pension": {},
+ "6687-Majorations et p\u00e9nalit\u00e9s sociales": {},
+ "6688-Charges sociales diverses": {}
+ }
+ },
+ "67-Frais financiers et charges assimil\u00e9es": {
+ "671-Int\u00e9r\u00eats des emprunts": {
+ "6711-Emprunts obligataires": {},
+ "6712-Emprunts aupr\u00e8s des \u00e9tablissements de cr\u00e9dit": {},
+ "6713-Dettes li\u00e9es \u00e0 des participations": {},
+ "6714-Primes de remboursement des obligations": {}
+ },
+ "672-Int\u00e9r\u00eats dans loyers de location acquisition": {
+ "6722-Int\u00e9r\u00eats dans loyers de location acquisition / cr\u00e9dit-bail immobilier": {},
+ "6723-Int\u00e9r\u00eats dans loyers de location acquisition / cr\u00e9dit-bail mobilier": {},
+ "6724-Int\u00e9r\u00eats dans loyers de location acquisition / location-vente": {},
+ "6728-Int\u00e9r\u00eats dans loyers des autres locations acquisition": {}
+ },
+ "673-Escomptes accord\u00e9s": {},
+ "674-Autres int\u00e9r\u00eats": {
+ "6741-Avances re\u00e7ues et d\u00e9p\u00f4ts cr\u00e9diteurs": {},
+ "6742-Comptes courants bloqu\u00e9s": {},
+ "6743-Int\u00e9r\u00eats sur obligations cautionn\u00e9es": {},
+ "6744-Int\u00e9r\u00eats sur dettes commerciales": {},
+ "6745-Int\u00e9r\u00eats bancaires et sur op\u00e9rations de financement (escompte...)": {},
+ "6748-Int\u00e9r\u00eats sur dettes diverses": {}
+ },
+ "675-Escomptes des effets de commerce": {},
+ "676-Pertes de change financi\u00e8res": {},
+ "677-Pertes sur titres de placement": {
+ "6771-Pertes sur cessions de titres de placement": {},
+ "6772-Mali provenant d\u2019attribution gratuite d\u2019actions au personnel salari\u00e9 et aux dirigeants": {}
+ },
+ "678-Pertes et charges sur risques financiers": {
+ "6781-Sur rentes viag\u00e8res": {},
+ "6782-Sur op\u00e9rations financi\u00e8res": {},
+ "6784-Sur instruments de tr\u00e9sorerie": {}
+ },
+ "679-Charges pour d\u00e9pr\u00e9ciations et provisions pour risques \u00e0 court terme financi\u00e8res": {
+ "6791-Sur risques financiers": {},
+ "6795-Sur titres de placement": {},
+ "6798-Autres charges pour d\u00e9pr\u00e9ciations et provisions pour risques \u00e0 court terme financi\u00e8res": {}
+ }
+ },
+ "68-Dotations aux amortissements": {
+ "681-Dotations aux amortissements d\u2019exploitation": {
+ "6812-Dotations aux amortissements des immobilisations incorporelles": {},
+ "6813-Dotations aux amortissements des immobilisations corporelles": {}
+ }
+ },
+ "69-Dotations aux provisions et aux d\u00e9pr\u00e9ciations": {
+ "691-Dotations aux provisions et aux d\u00e9pr\u00e9ciations d\u2019exploitation": {
+ "6911-Dotations aux provisions pour risques et charges": {},
+ "6913-Dotations aux d\u00e9pr\u00e9ciations des immobilisations incorporelles": {},
+ "6914-Dotations aux d\u00e9pr\u00e9ciations des immobilisations corporelles": {}
+ },
+ "697-Dotations aux provisions et aux d\u00e9pr\u00e9ciations financi\u00e8res": {
+ "6971-Dotations aux provisions pour risques et charges": {},
+ "6972-Dotations aux d\u00e9pr\u00e9ciations des immobilisations financi\u00e8res": {}
+ }
+ },
+ "root_type": "Expense"
+ },
+ "7-Comptes de produits des activit\u00e9s ordinaires": {
+ "70-Ventes": {
+ "701-Ventes de marchandises": {
+ "7011-Dans la R\u00e9gion": {},
+ "7012-Hors R\u00e9gion": {},
+ "7013-Aux entit\u00e9s du groupe dans la R\u00e9gion": {},
+ "7014-Aux entit\u00e9s du groupe hors R\u00e9gion": {},
+ "7015-Sur internet": {},
+ "7019-Rabais, remises, ristournes accord\u00e9s (non ventil\u00e9s)": {}
+ },
+ "702-Ventes de produits finis": {
+ "7021-Dans la R\u00e9gion": {},
+ "7022-Hors R\u00e9gion": {},
+ "7023-Aux entit\u00e9s du groupe dans la R\u00e9gion": {},
+ "7024-Aux entit\u00e9s du groupe hors R\u00e9gion": {},
+ "7025-Sur internet": {},
+ "7029-Rabais, remises, ristournes accord\u00e9s (non ventil\u00e9s)": {}
+ },
+ "703-Ventes de produits interm\u00e9diaires": {
+ "7031-Dans la R\u00e9gion": {},
+ "7032-Hors R\u00e9gion": {},
+ "7033-Aux entit\u00e9s du groupe dans la R\u00e9gion": {},
+ "7034-Aux entit\u00e9s du groupe hors R\u00e9gion": {},
+ "7035-Sur internet": {},
+ "7039-Rabais, remises, ristournes accord\u00e9s (non ventil\u00e9s)": {}
+ },
+ "704-Ventes de produits r\u00e9siduels": {
+ "7041-Dans la R\u00e9gion": {},
+ "7042-Hors R\u00e9gion": {},
+ "7043-Aux entit\u00e9s du groupe dans la R\u00e9gion": {},
+ "7044-Aux entit\u00e9s du groupe hors R\u00e9gion": {},
+ "7045-Sur internet": {},
+ "7049-Rabais, remises, ristournes accord\u00e9s (non ventil\u00e9s)": {}
+ },
+ "705-Travaux factur\u00e9s": {
+ "7051-Dans la R\u00e9gion": {},
+ "7052-Hors R\u00e9gion": {},
+ "7053-Aux entit\u00e9s du groupe dans la R\u00e9gion": {},
+ "7054-Aux entit\u00e9s du groupe hors R\u00e9gion": {},
+ "7055-Sur internet": {},
+ "7059-Rabais, remises, ristournes accord\u00e9s (non ventil\u00e9s)": {}
+ },
+ "706-Services vendus": {
+ "7061-Dans la R\u00e9gion": {},
+ "7062-Hors R\u00e9gion": {},
+ "7063-Aux entit\u00e9s du groupe dans la R\u00e9gion": {},
+ "7064-Aux entit\u00e9s du groupe hors R\u00e9gion": {},
+ "7065-Sur internet": {},
+ "7069-Rabais, remises, ristournes accord\u00e9s (non ventil\u00e9s)": {}
+ },
+ "707-Produits accessoires": {
+ "7071-Ports, emballages perdus et autres frais factur\u00e9s": {},
+ "7072-Commissions et courtages": {},
+ "7073-Locations": {},
+ "7074-Bonis sur reprises et cessions d\u2019emballages": {},
+ "7075-Mise \u00e0 disposition de personnel": {},
+ "7076-Redevances pour brevets, logiciels, marques et droits similaires": {},
+ "7077-Services exploit\u00e9s dans l\u2019int\u00e9r\u00eat du personnel": {},
+ "7078-Autres produits accessoires": {}
+ }
+ },
+ "71-Subventions d\u2019exploitation": {
+ "711-Sur produits \u00e0 l\u2019exportation": {},
+ "712-Sur produits \u00e0 l\u2019importation": {},
+ "713-Sur produits de p\u00e9r\u00e9quation": {},
+ "714-Indemnit\u00e9s et subventions d\u2019exploitation (entit\u00e9 agricole)": {},
+ "718-Autres subventions d\u2019exploitation": {
+ "7181-Vers\u00e9es par l\u2019\u00c9tat et les collectivit\u00e9s publiques": {},
+ "7182-Vers\u00e9es par les organismes internationaux": {},
+ "7183-Vers\u00e9es par des tiers": {}
+ }
+ },
+ "72-Production immobilis\u00e9e": {
+ "721-Immobilisations incorporelles": {},
+ "722-Immobilisations corporelles": {
+ "7221-Immobilisations corporelles (hors actifs biologiques)": {},
+ "7222-Immobilisations corporelles (actifs biologiques)": {}
+ },
+ "724-Production auto-consomm\u00e9e": {},
+ "726-Immobilisations financi\u00e8res": {}
+ },
+ "73-Variations des stocks de biens et de services produits": {
+ "734-Variations des stocks de produits en cours": {
+ "7341-Produits en cours": {},
+ "7342-Travaux en cours": {}
+ },
+ "735-Variations des en-cours de services": {
+ "7351-\u00c9tudes en cours": {},
+ "7352-Prestations de services en cours": {}
+ },
+ "736-Variations des stocks de produits finis": {},
+ "737-Variations des stocks de produits interm\u00e9diaires et r\u00e9siduels": {
+ "7371-Produits interm\u00e9diaires": {},
+ "7372-Produits r\u00e9siduels": {}
+ }
+ },
+ "75-Autres produits": {
+ "751-Profits sur cr\u00e9ances clients et autres d\u00e9biteurs": {},
+ "752-Quote-part de r\u00e9sultat sur op\u00e9rations faites en commun": {
+ "7521-Quote-part transf\u00e9r\u00e9e de pertes (comptabilit\u00e9 du g\u00e9rant)": {},
+ "7525-B\u00e9n\u00e9fices attribu\u00e9s par transfert (comptabilit\u00e9 des associ\u00e9s non g\u00e9rants)": {}
+ },
+ "754-Produits des cessions courantes d\u2019immobilisations": {
+ "7541-Immobilisations incorporelles": {},
+ "7542-Immobilisations corporelles": {}
+ },
+ "756-Gains de change sur cr\u00e9ances et dettes commerciales": {},
+ "758-Produits divers": {
+ "7581-Indemnit\u00e9s de fonction et autres r\u00e9mun\u00e9rations d\u2019administrateurs": {},
+ "7582-Indemnit\u00e9s d\u2019assurances re\u00e7ues": {},
+ "7588-Autres produits divers": {}
+ },
+ "759-Reprises de charges pour d\u00e9pr\u00e9ciations et provisions pour risques \u00e0 court terme d\u2019exploitation": {
+ "7591-Sur risques \u00e0 court terme": {},
+ "7593-Sur stocks": {},
+ "7594-Sur cr\u00e9ances": {},
+ "7598-Sur autres charges pour d\u00e9pr\u00e9ciations et provisions pour risques \u00e0 court terme d\u2019exploitation": {}
+ }
+ },
+ "77-Revenus financiers et produits assimil\u00e9s": {
+ "771-Int\u00e9r\u00eats de pr\u00eats et cr\u00e9ances diverses": {
+ "7712-Int\u00e9r\u00eats de pr\u00eats": {},
+ "7713-Int\u00e9r\u00eats sur cr\u00e9ances diverses": {}
+ },
+ "772-Revenus de participations et autres titres immobilis\u00e9s": {
+ "7721-Revenus des titres de participation": {},
+ "7722-Revenus autres titres immobilis\u00e9s": {}
+ },
+ "773-Escomptes obtenus": {},
+ "774-Revenus de placement": {
+ "7745-Revenus des obligations": {},
+ "7746-Revenus des titres de placement": {}
+ },
+ "775-Int\u00e9r\u00eats dans loyers de location acquisition": {},
+ "776-Gains de change financiers": {},
+ "777-Gains sur cessions de titres de placement": {},
+ "778-Gains sur risques financiers": {
+ "7781-Sur rentes viag\u00e8res": {},
+ "7782-Sur op\u00e9rations financi\u00e8res": {},
+ "7784-Sur instruments de tr\u00e9sorerie": {}
+ },
+ "779-Reprises de charges pour d\u00e9pr\u00e9ciations et provisions \u00e0 court terme financi\u00e8res": {
+ "7791-Sur risques financiers": {},
+ "7795-Sur titres de placement": {},
+ "7798-Sur autres charges pour d\u00e9pr\u00e9ciations et provisions pour risques \u00e0 court terme financi\u00e8res": {}
+ }
+ },
+ "78-Transferts de charges": {
+ "781-Transferts de charges d\u2019exploitation": {},
+ "787-Transferts de charges financi\u00e8res": {}
+ },
+ "79-Reprises de provisions, de d\u00e9pr\u00e9ciations et autres": {
+ "791-Reprises de provisions et d\u00e9pr\u00e9ciations d\u2019exploitation": {
+ "7911-Pour risques et charges": {},
+ "7913-Des immobilisations incorporelles": {},
+ "7914-Des immobilisations corporelles": {}
+ },
+ "797-Reprises de provisions et d\u00e9pr\u00e9ciations financi\u00e8res": {
+ "7971-Pour risques et charges": {},
+ "7972-Des immobilisations financi\u00e8res": {}
+ },
+ "798-Reprises d\u2019amortissements": {},
+ "799-Reprises de subventions d\u2019investissement": {}
+ },
+ "root_type": "Income"
+ },
+ "8-Comptes des autres charges et des autres produits (CHARGES)": {
+ "81-Valeurs comptables des cessions d\u2019immobilisations": {
+ "811-Immobilisations incorporelles": {},
+ "812-Immobilisations corporelles": {},
+ "816-Immobilisations financi\u00e8res": {}
+ },
+ "83-Charges hors activit\u00e9s ordinaires": {
+ "831-Charges HAO constat\u00e9es": {},
+ "833-Charges li\u00e9es aux op\u00e9rations de restructuration": {},
+ "834-Pertes sur cr\u00e9ances HAO": {},
+ "835-Dons et lib\u00e9ralit\u00e9s accord\u00e9s": {},
+ "836-Abandons de cr\u00e9ances consentis": {},
+ "837-Charges li\u00e9es aux op\u00e9rations de liquidation": {},
+ "839-Charges pour d\u00e9pr\u00e9ciations et provisions pour risques \u00e0 court terme HAO": {}
+ },
+ "85-Dotations hors activit\u00e9s ordinaires": {
+ "851-Dotations aux provisions r\u00e9glement\u00e9es": {},
+ "852-Dotations aux amortissements HAO": {},
+ "853-Dotations aux d\u00e9pr\u00e9ciations HAO": {},
+ "854-Dotations aux provisions pour risques et charges HAO": {},
+ "858-Autres dotations HAO": {}
+ },
+ "87-Participation des travailleurs": {
+ "871-Participation l\u00e9gale aux b\u00e9n\u00e9fices": {},
+ "874-Participation contractuelle aux b\u00e9n\u00e9fices": {},
+ "878-Autres participations": {}
+ },
+ "89-Imp\u00f4ts sur le r\u00e9sultat": {
+ "891-Imp\u00f4ts sur les b\u00e9n\u00e9fices de l\u2019exercice": {
+ "8911-Activit\u00e9s exerc\u00e9es dans l\u2019\u00c9tat": {},
+ "8912-Activit\u00e9s exerc\u00e9es dans les autres \u00c9tats de la R\u00e9gion": {},
+ "8913-Activit\u00e9s exerc\u00e9es hors R\u00e9gion": {}
+ },
+ "892-Rappel d\u2019imp\u00f4ts sur r\u00e9sultats ant\u00e9rieurs": {},
+ "895-Imp\u00f4t minimum forfaitaire IMF": {},
+ "899-D\u00e9gr\u00e8vements et annulations d\u2019imp\u00f4ts sur r\u00e9sultats ant\u00e9rieurs": {
+ "8991-D\u00e9gr\u00e8vements": {},
+ "8994-Annulations pour pertes r\u00e9troactives": {}
+ }
+ },
+ "root_type": "Expense"
+ },
+ "8-Comptes des autres charges et des autres produits (PRODUITS)": {
+ "82-Produits des cessions d\u2019immobilisations": {
+ "821-Immobilisations incorporelles": {},
+ "822-Immobilisations corporelles": {},
+ "826-Immobilisations financi\u00e8res": {}
+ },
+ "84-Produits hors activit\u00e9s ordinaires": {
+ "841-Produits HAO constat\u00e9s": {},
+ "843-Produits li\u00e9s aux op\u00e9rations de restructuration": {},
+ "844-Indemnit\u00e9s et subventions HAO (entit\u00e9 agricole)": {},
+ "845-Dons et lib\u00e9ralit\u00e9s obtenus": {},
+ "846-Abandons de cr\u00e9ances obtenus": {},
+ "847-Produits li\u00e9s aux op\u00e9rations de liquidation": {},
+ "848-Transferts de charges HAO": {},
+ "849-Reprises de charges pour d\u00e9pr\u00e9ciations et provisions pour risques \u00e0 court terme HAO": {}
+ },
+ "86-Reprises de charges, provisions et d\u00e9pr\u00e9ciations HAO": {
+ "861-Reprises de provisions r\u00e9glement\u00e9es": {},
+ "862-Reprises d\u2019amortissements HAO": {},
+ "863-Reprises de d\u00e9pr\u00e9ciations HAO": {},
+ "864-Reprises de provisions pour risques et charges HAO": {},
+ "868-Autres reprises HAO": {}
+ },
+ "88-Subventions d\u2019\u00e9quilibre": {
+ "881-\u00c9tat": {},
+ "884-Collectivit\u00e9s publiques": {},
+ "886-Groupe": {},
+ "888-Autres": {}
+ },
+ "root_type": "Income"
+ }
+ }
+}
\ No newline at end of file
diff --git a/erpnext/accounts/doctype/account/chart_of_accounts/verified/gn_plan_comptable_avec_code.json b/erpnext/accounts/doctype/account/chart_of_accounts/verified/gn_plan_comptable_avec_code.json
new file mode 100644
index 00000000000..948a4357932
--- /dev/null
+++ b/erpnext/accounts/doctype/account/chart_of_accounts/verified/gn_plan_comptable_avec_code.json
@@ -0,0 +1,4208 @@
+{
+ "country_code": "gn",
+ "name": "Syscohada - Plan Comptable avec code",
+ "tree": {
+ "Comptes de ressources durables": {
+ "Capital": {
+ "Capital social": {
+ "Capital souscrit, non appel\u00e9": {
+ "account_number": "1011"
+ },
+ "Capital souscrit, appel\u00e9, non vers\u00e9": {
+ "account_number": "1012"
+ },
+ "Capital souscrit, appel\u00e9, vers\u00e9, non amorti": {
+ "account_number": "1013"
+ },
+ "Capital souscrit, appel\u00e9, vers\u00e9, amorti": {
+ "account_number": "1014"
+ },
+ "Capital souscrit soumis \u00e0 des conditions particuli\u00e8res": {
+ "account_number": "1018"
+ },
+ "account_number": "101"
+ },
+ "Capital par dotation": {
+ "Dotation initiale": {
+ "account_number": "1021"
+ },
+ "Dotations compl\u00e9mentaires": {
+ "account_number": "1022"
+ },
+ "Autres dotations": {
+ "account_number": "1028"
+ },
+ "account_number": "102"
+ },
+ "Capital personnel": {
+ "account_number": "103"
+ },
+ "Compte de l\u2019exploitant": {
+ "Apports temporaires": {
+ "account_number": "1041"
+ },
+ "Op\u00e9rations courantes": {
+ "account_number": "1042"
+ },
+ "R\u00e9mun\u00e9rations, imp\u00f4ts et autres charges personnelles": {
+ "account_number": "1043"
+ },
+ "Pr\u00e9l\u00e8vements d\u2019autoconsommation": {
+ "account_number": "1047"
+ },
+ "Autres pr\u00e9l\u00e8vements": {
+ "account_number": "1048"
+ },
+ "account_number": "104"
+ },
+ "Primes li\u00e9es au capital social": {
+ "Primes d\u2019\u00e9mission": {
+ "account_number": "1051"
+ },
+ "Primes d\u2019apport": {
+ "account_number": "1052"
+ },
+ "Primes de fusion": {
+ "account_number": "1053"
+ },
+ "Primes de conversion": {
+ "account_number": "1054"
+ },
+ "Autres primes": {
+ "account_number": "1058"
+ },
+ "account_number": "105"
+ },
+ "\u00c9carts de r\u00e9\u00e9valuation": {
+ "\u00c9carts de r\u00e9\u00e9valuation l\u00e9gale": {
+ "account_number": "1061"
+ },
+ "\u00c9carts de r\u00e9\u00e9valuation libre": {
+ "account_number": "1062"
+ },
+ "account_number": "106"
+ },
+ "Apporteurs, capital souscrit, non appel\u00e9": {
+ "account_number": "109"
+ },
+ "account_number": "10"
+ },
+ "R\u00e9serves": {
+ "R\u00e9serve l\u00e9gale": {
+ "account_number": "111"
+ },
+ "R\u00e9serves statutaires ou contractuelles": {
+ "account_number": "112"
+ },
+ "R\u00e9serves r\u00e9glement\u00e9es": {
+ "R\u00e9serves de plus-values nettes \u00e0 long terme": {
+ "account_number": "1131"
+ },
+ "R\u00e9serves d\u2019attribution gratuite d\u2019actions au personnel salari\u00e9 et aux dirigeants": {
+ "account_number": "1132"
+ },
+ "R\u00e9serves cons\u00e9cutives \u00e0 l\u2019octroi de subventions d\u2019investissement": {
+ "account_number": "1133"
+ },
+ "R\u00e9serves des valeurs mobili\u00e8res donnant acc\u00e8s au capital": {
+ "account_number": "1134"
+ },
+ "Autres r\u00e9serves r\u00e9glement\u00e9es": {
+ "account_number": "1135"
+ },
+ "account_number": "113"
+ },
+ "Autres r\u00e9serves": {
+ "R\u00e9serves facultatives": {
+ "account_number": "1181"
+ },
+ "R\u00e9serves diverses": {
+ "account_number": "1188"
+ },
+ "account_number": "118"
+ },
+ "account_number": "11"
+ },
+ "Report \u00e0 nouveau": {
+ "Report \u00e0 nouveau cr\u00e9diteur": {
+ "account_number": "121"
+ },
+ "Report \u00e0 nouveau d\u00e9biteur": {
+ "Perte nette \u00e0 reporter": {
+ "account_number": "1291"
+ },
+ "Perte Amortissements r\u00e9put\u00e9s diff\u00e9r\u00e9s": {
+ "account_number": "1292"
+ },
+ "account_number": "129"
+ },
+ "account_number": "12"
+ },
+ "R\u00e9sultat net de l\u2019exercice": {
+ "R\u00e9sultat en instance d\u2019affectation": {
+ "R\u00e9sultat en instance d\u2019affectation : b\u00e9n\u00e9fice": {
+ "account_number": "1301"
+ },
+ "R\u00e9sultat en instance d\u2019affectation : perte": {
+ "account_number": "1309"
+ },
+ "account_number": "130"
+ },
+ "R\u00e9sultat net : b\u00e9n\u00e9fice": {
+ "account_number": "131"
+ },
+ "Marge commerciale (MC)": {
+ "account_number": "132"
+ },
+ "Valeur ajout\u00e9e (VA)": {
+ "account_number": "133"
+ },
+ "Exc\u00e9dent brut d\u2019exploitation (EBE)": {
+ "account_number": "134"
+ },
+ "R\u00e9sultat d\u2019exploitation (RE)": {
+ "account_number": "135"
+ },
+ "R\u00e9sultat financier (RF)": {
+ "account_number": "136"
+ },
+ "R\u00e9sultat des activit\u00e9s ordinaires (RAO)": {
+ "account_number": "137"
+ },
+ "R\u00e9sultat hors activit\u00e9s ordinaires (RHAO)": {
+ "R\u00e9sultat de fusion": {
+ "account_number": "1381"
+ },
+ "R\u00e9sultat d\u2019apport partiel d\u2019actif": {
+ "account_number": "1382"
+ },
+ "R\u00e9sultat de scission": {
+ "account_number": "1383"
+ },
+ "R\u00e9sultat de liquidation": {
+ "account_number": "1384"
+ },
+ "account_number": "138"
+ },
+ "R\u00e9sultat net : perte": {
+ "account_number": "139"
+ },
+ "account_number": "13"
+ },
+ "Subventions d\u2019investissement": {
+ "Subventions d\u2019\u00e9quipement": {
+ "\u00c9tat": {
+ "account_number": "1411"
+ },
+ "R\u00e9gions": {
+ "account_number": "1412"
+ },
+ "D\u00e9partements": {
+ "account_number": "1413"
+ },
+ "Communes et collectivit\u00e9s publiques d\u00e9centralis\u00e9es": {
+ "account_number": "1414"
+ },
+ "Entit\u00e9s publiques ou mixtes": {
+ "account_number": "1415"
+ },
+ "Entit\u00e9s et organismes priv\u00e9s": {
+ "account_number": "1416"
+ },
+ "Organismes internationaux": {
+ "account_number": "1417"
+ },
+ "Autres": {
+ "account_number": "1418"
+ },
+ "account_number": "141"
+ },
+ "Autres subventions d\u2019investissement": {
+ "account_number": "148"
+ },
+ "account_number": "14"
+ },
+ "Provisions r\u00e9glement\u00e9es et fonds assimil\u00e9s": {
+ "Amortissements d\u00e9rogatoires": {
+ "account_number": "151"
+ },
+ "Plus-values de cession \u00e0 r\u00e9investir": {
+ "account_number": "152"
+ },
+ "Fonds r\u00e9glement\u00e9s": {
+ "Fonds National": {
+ "account_number": "1531"
+ },
+ "Pr\u00e9l\u00e8vement pour le Budget": {
+ "account_number": "1532"
+ },
+ "account_number": "153"
+ },
+ "Provisions sp\u00e9ciales de r\u00e9\u00e9valuation": {
+ "account_number": "154"
+ },
+ "Provisions r\u00e9glement\u00e9es relatives aux immobilisations": {
+ "Reconstitution des gisements miniers et p\u00e9troliers": {
+ "account_number": "1551"
+ },
+ "account_number": "155"
+ },
+ "Provisions r\u00e9glement\u00e9es relatives aux stocks": {
+ "Hausse de prix": {
+ "account_number": "1561"
+ },
+ "Fluctuation des cours": {
+ "account_number": "1562"
+ },
+ "account_number": "156"
+ },
+ "Provisions pour investissement": {
+ "account_number": "157"
+ },
+ "Autres provisions et fonds r\u00e9glement\u00e9s": {
+ "account_number": "158"
+ },
+ "account_number": "15"
+ },
+ "Emprunts et dettes assimil\u00e9es": {
+ "Emprunts obligataires": {
+ "Emprunts obligataires ordinaires": {
+ "account_number": "1611"
+ },
+ "Emprunts obligataires convertibles en actions": {
+ "account_number": "1612"
+ },
+ "Emprunts obligataires remboursables en actions": {
+ "account_number": "1613"
+ },
+ "Autres emprunts obligataires": {
+ "account_number": "1618"
+ },
+ "account_number": "161"
+ },
+ "Emprunts et dettes aupr\u00e8s des \u00e9tablissements de cr\u00e9dit": {
+ "account_number": "162"
+ },
+ "Avances re\u00e7ues de l\u2019\u00c9tat": {
+ "account_number": "163"
+ },
+ "Avances re\u00e7ues et comptes courants bloqu\u00e9s": {
+ "account_number": "164"
+ },
+ "D\u00e9p\u00f4ts et cautionnements re\u00e7us": {
+ "D\u00e9p\u00f4ts": {
+ "account_number": "1651"
+ },
+ "Cautionnements": {
+ "account_number": "1652"
+ },
+ "account_number": "165"
+ },
+ "Int\u00e9r\u00eats courus": {
+ "Sur emprunts obligataires": {
+ "account_number": "1661"
+ },
+ "Sur emprunts et dettes aupr\u00e8s des \u00e9tablissements de cr\u00e9dit": {
+ "account_number": "1662"
+ },
+ "Sur avances re\u00e7ues de l\u2019\u00c9tat": {
+ "account_number": "1663"
+ },
+ "Sur avances re\u00e7ues et comptes courants bloqu\u00e9s": {
+ "account_number": "1664"
+ },
+ "Sur d\u00e9p\u00f4ts et cautionnements re\u00e7us": {
+ "account_number": "1665"
+ },
+ "Sur avances assorties de conditions particuli\u00e8res": {
+ "account_number": "1667"
+ },
+ "Sur autres emprunts et dettes": {
+ "account_number": "1668"
+ },
+ "account_number": "166"
+ },
+ "Avances assorties de conditions particuli\u00e8res": {
+ "Avances bloqu\u00e9es pour augmentation du capital": {
+ "account_number": "1671"
+ },
+ "Avances conditionn\u00e9es par l\u2019\u00c9tat": {
+ "account_number": "1672"
+ },
+ "Avances conditionn\u00e9es par les autres organismes africains": {
+ "account_number": "1673"
+ },
+ "Avances conditionn\u00e9es par les organismes internationaux": {
+ "account_number": "1674"
+ },
+ "account_number": "167"
+ },
+ "Autres emprunts et dettes": {
+ "Rentes viag\u00e8res capitalis\u00e9es": {
+ "account_number": "1681"
+ },
+ "Billets de fonds": {
+ "account_number": "1682"
+ },
+ "Dettes cons\u00e9cutives \u00e0 des titres emprunt\u00e9s": {
+ "account_number": "1683"
+ },
+ "Emprunts participatifs": {
+ "account_number": "1684"
+ },
+ "Participation des travailleurs aux b\u00e9n\u00e9fices": {
+ "account_number": "1685"
+ },
+ "Emprunts et dettes contract\u00e9s aupr\u00e8s des autres tiers": {
+ "account_number": "1686"
+ },
+ "account_number": "168"
+ },
+ "account_number": "16"
+ },
+ "Dettes de location acquisition": {
+ "Dettes de location acquisition / cr\u00e9dit bail immobilier": {
+ "account_number": "172"
+ },
+ "Dettes de location acquisition / cr\u00e9dit bail mobilier": {
+ "account_number": "173"
+ },
+ "Dettes de location acquisition / location de vente": {
+ "account_number": "174"
+ },
+ "Int\u00e9r\u00eats courus": {
+ "Sur dettes de location acquisition / cr\u00e9dit-bail immobilier": {
+ "account_number": "1762"
+ },
+ "Sur dettes de location acquisition / cr\u00e9dit-bail mobilier": {
+ "account_number": "1763"
+ },
+ "Sur dettes de location acquisition / location-vente": {
+ "account_number": "1764"
+ },
+ "Sur autres dettes de location acquisition": {
+ "account_number": "1768"
+ },
+ "account_number": "176"
+ },
+ "Autres dettes de location acquisition": {
+ "account_number": "178"
+ },
+ "account_number": "17"
+ },
+ "Dettes li\u00e9es \u00e0 des participations et comptes de liaison des \u00e9tablissements et soci\u00e9t\u00e9s en participation": {
+ "Dettes li\u00e9es \u00e0 des participations": {
+ "Dettes li\u00e9es \u00e0 des participations (groupe)": {
+ "account_number": "1811"
+ },
+ "Dettes li\u00e9es \u00e0 des participations (hors groupe)": {
+ "account_number": "1812"
+ },
+ "account_number": "181"
+ },
+ "Dettes li\u00e9es \u00e0 des soci\u00e9t\u00e9s en participation": {
+ "account_number": "182"
+ },
+ "Int\u00e9r\u00eats courus sur dettes li\u00e9es \u00e0 des participations": {
+ "account_number": "183"
+ },
+ "Comptes permanents bloqu\u00e9s des \u00e9tablissements et succursales": {
+ "account_number": "184"
+ },
+ "Comptes permanents non bloqu\u00e9s des \u00e9tablissements et succursales": {
+ "account_number": "185"
+ },
+ "Comptes de liaison charges": {
+ "account_number": "186"
+ },
+ "Comptes de liaison produits": {
+ "account_number": "187"
+ },
+ "Comptes de liaison des soci\u00e9t\u00e9s en participation": {
+ "account_number": "188"
+ },
+ "account_number": "18"
+ },
+ "Provisions pour risques et charges": {
+ "Provisions pour litiges": {
+ "account_number": "191"
+ },
+ "Provisions pour garanties donn\u00e9es aux clients": {
+ "account_number": "192"
+ },
+ "Provisions pour pertes sur march\u00e9s \u00e0 ach\u00e8vement futur": {
+ "account_number": "193"
+ },
+ "Provisions pour pertes de change": {
+ "account_number": "194"
+ },
+ "Provisions pour imp\u00f4ts": {
+ "account_number": "195"
+ },
+ "Provisions pour pensions et obligations similaires": {
+ "Provisions pour pensions et obligations similaires engagement de retraite": {
+ "account_number": "1961"
+ },
+ "Actif du r\u00e9gime de retraite": {
+ "account_number": "1962"
+ },
+ "account_number": "196"
+ },
+ "Provisions pour restructuration": {
+ "account_number": "197"
+ },
+ "Autres provisions pour risques et charges": {
+ "Provisions pour amendes et p\u00e9nalit\u00e9s": {
+ "account_number": "1981"
+ },
+ "Provisions pour propre assureur": {
+ "account_number": "1983"
+ },
+ "Provisions pour d\u00e9mant\u00e8lement et remise en \u00e9tat": {
+ "account_number": "1984"
+ },
+ "Provisions pour droits \u00e0 r\u00e9duction ou avantage en nature (ch\u00e8ques cadeau, cartes de fid\u00e9lit\u00e9...)": {
+ "account_number": "1985"
+ },
+ "Provisions pour divers risques et charges": {
+ "account_number": "1988"
+ },
+ "account_number": "198"
+ },
+ "account_number": "19"
+ },
+ "root_type": "Equity",
+ "account_number": "1"
+ },
+ "Comptes d\u2019actif immobilis\u00e9": {
+ "Immobilisations incorporelles": {
+ "account_type": "Fixed Asset",
+ "Frais de d\u00e9veloppement": {
+ "account_type": "Fixed Asset",
+ "account_number": "211"
+ },
+ "Brevets, licences, concessions et droits similaires": {
+ "account_type": "Fixed Asset",
+ "Brevets": {
+ "account_type": "Fixed Asset",
+ "account_number": "2121"
+ },
+ "Licences": {
+ "account_type": "Fixed Asset",
+ "account_number": "2122"
+ },
+ "Concessions de service public": {
+ "account_type": "Fixed Asset",
+ "account_number": "2123"
+ },
+ "Autres concessions et droits similaires": {
+ "account_type": "Fixed Asset",
+ "account_number": "2128"
+ },
+ "account_number": "212"
+ },
+ "Logiciels et sites internet": {
+ "account_type": "Fixed Asset",
+ "Logiciels": {
+ "account_type": "Fixed Asset",
+ "account_number": "2131"
+ },
+ "Sites internet": {
+ "account_type": "Fixed Asset",
+ "account_number": "2132"
+ },
+ "account_number": "213"
+ },
+ "Marques": {
+ "account_type": "Fixed Asset",
+ "account_number": "214"
+ },
+ "Fonds commercial": {
+ "account_type": "Fixed Asset",
+ "account_number": "215"
+ },
+ "Droit au bail": {
+ "account_type": "Fixed Asset",
+ "account_number": "216"
+ },
+ "Investissements de cr\u00e9ation": {
+ "account_type": "Fixed Asset",
+ "account_number": "217"
+ },
+ "Autres droits et valeurs incorporels": {
+ "account_type": "Fixed Asset",
+ "Frais de prospection et d\u2019\u00e9valuation de ressources min\u00e9rales": {
+ "account_type": "Fixed Asset",
+ "account_number": "2181"
+ },
+ "Co\u00fbts d\u2019obtention du contrat": {
+ "account_type": "Fixed Asset",
+ "account_number": "2182"
+ },
+ "Fichiers clients, notices, titres de journaux et magazines": {
+ "account_type": "Fixed Asset",
+ "account_number": "2183"
+ },
+ "Co\u00fbts des franchises": {
+ "account_type": "Fixed Asset",
+ "account_number": "2184"
+ },
+ "Divers droits et valeurs incorporelles": {
+ "account_type": "Fixed Asset",
+ "account_number": "2188"
+ },
+ "account_number": "218"
+ },
+ "Immobilisations incorporelles en cours": {
+ "account_type": "Fixed Asset",
+ "Frais de d\u00e9veloppement": {
+ "account_type": "Fixed Asset",
+ "account_number": "2191"
+ },
+ "Logiciels et internet": {
+ "account_type": "Fixed Asset",
+ "account_number": "2193"
+ },
+ "Autres droits et valeurs incorporels": {
+ "account_type": "Fixed Asset",
+ "account_number": "2198"
+ },
+ "account_number": "219"
+ },
+ "account_number": "21"
+ },
+ "Terrains": {
+ "account_type": "Fixed Asset",
+ "Terrains agricoles et forestiers": {
+ "account_type": "Fixed Asset",
+ "Terrains d\u2019exploitation agricole": {
+ "account_type": "Fixed Asset",
+ "account_number": "2211"
+ },
+ "Terrains d\u2019exploitation foresti\u00e8re": {
+ "account_type": "Fixed Asset",
+ "account_number": "2212"
+ },
+ "Autres terrains": {
+ "account_type": "Fixed Asset",
+ "account_number": "2218"
+ },
+ "account_number": "221"
+ },
+ "Terrains nus": {
+ "account_type": "Fixed Asset",
+ "Terrains \u00e0 b\u00e2tir": {
+ "account_type": "Fixed Asset",
+ "account_number": "2221"
+ },
+ "Autres terrains nus": {
+ "account_type": "Fixed Asset",
+ "account_number": "2228"
+ },
+ "account_number": "222"
+ },
+ "Terrains b\u00e2tis": {
+ "account_type": "Fixed Asset",
+ "Pour b\u00e2timents industriels et agricoles": {
+ "account_type": "Fixed Asset",
+ "account_number": "2231"
+ },
+ "Pour b\u00e2timents administratifs et commerciaux": {
+ "account_type": "Fixed Asset",
+ "account_number": "2232"
+ },
+ "Pour b\u00e2timents affect\u00e9s aux autres op\u00e9rations professionnelles": {
+ "account_type": "Fixed Asset",
+ "account_number": "2234"
+ },
+ "Pour b\u00e2timents affect\u00e9s aux autres op\u00e9rations non professionnelles": {
+ "account_type": "Fixed Asset",
+ "account_number": "2235"
+ },
+ "Autres terrains b\u00e2tis": {
+ "account_type": "Fixed Asset",
+ "account_number": "2238"
+ },
+ "account_number": "223"
+ },
+ "Travaux de mise en valeur des terrains": {
+ "account_type": "Fixed Asset",
+ "Plantation d\u2019arbres et d\u2019arbustes": {
+ "account_type": "Fixed Asset",
+ "account_number": "2241"
+ },
+ "Am\u00e9liorations du fonds": {
+ "account_type": "Fixed Asset",
+ "account_number": "2245"
+ },
+ "Autres travaux": {
+ "account_type": "Fixed Asset",
+ "account_number": "2248"
+ },
+ "account_number": "224"
+ },
+ "Terrains de carri\u00e8res tr\u00e9fonds": {
+ "account_type": "Fixed Asset",
+ "Carri\u00e8res": {
+ "account_type": "Fixed Asset",
+ "account_number": "2251"
+ },
+ "account_number": "225"
+ },
+ "Terrains am\u00e9nag\u00e9s": {
+ "account_type": "Fixed Asset",
+ "Parkings": {
+ "account_type": "Fixed Asset",
+ "account_number": "2261"
+ },
+ "account_number": "226"
+ },
+ "Terrains mis en concession": {
+ "account_type": "Fixed Asset",
+ "account_number": "227"
+ },
+ "Autres terrains": {
+ "account_type": "Fixed Asset",
+ "Terrains immeubles de placement": {
+ "account_type": "Fixed Asset",
+ "account_number": "2281"
+ },
+ "Terrains des logements affect\u00e9s au personnel": {
+ "account_type": "Fixed Asset",
+ "account_number": "2285"
+ },
+ "Terrains de location acquisition": {
+ "account_type": "Fixed Asset",
+ "account_number": "2286"
+ },
+ "Divers terrains": {
+ "account_type": "Fixed Asset",
+ "account_number": "2288"
+ },
+ "account_number": "228"
+ },
+ "Am\u00e9nagements de terrains en cours": {
+ "account_type": "Fixed Asset",
+ "Terrains agricoles et forestiers": {
+ "account_type": "Fixed Asset",
+ "account_number": "2291"
+ },
+ "Terrains nus": {
+ "account_type": "Fixed Asset",
+ "account_number": "2292"
+ },
+ "Terrains de carri\u00e8res tr\u00e9fonds": {
+ "account_type": "Fixed Asset",
+ "account_number": "2295"
+ },
+ "Autres terrains": {
+ "account_type": "Fixed Asset",
+ "account_number": "2298"
+ },
+ "account_number": "229"
+ },
+ "account_number": "22"
+ },
+ "B\u00e2timents, installations techniques et agencements": {
+ "B\u00e2timents industriels, agricoles, administratifs et commerciaux sur sol propre": {
+ "B\u00e2timents industriels": {
+ "account_number": "2311"
+ },
+ "B\u00e2timents agricoles": {
+ "account_number": "2312"
+ },
+ "B\u00e2timents administratifs et commerciaux": {
+ "account_number": "2313"
+ },
+ "B\u00e2timents affect\u00e9s au logement du personnel": {
+ "account_number": "2314"
+ },
+ "B\u00e2timents immeubles de placement": {
+ "account_number": "2315"
+ },
+ "B\u00e2timents de location acquisition": {
+ "account_number": "2316"
+ },
+ "account_number": "231"
+ },
+ "B\u00e2timents industriels, agricoles, administratifs et commerciaux sur sol d\u2019autrui": {
+ "B\u00e2timents industriels": {
+ "account_number": "2321"
+ },
+ "B\u00e2timents agricoles": {
+ "account_number": "2322"
+ },
+ "B\u00e2timents administratifs et commerciaux": {
+ "account_number": "2323"
+ },
+ "B\u00e2timents affect\u00e9s au logement du personnel": {
+ "account_number": "2324"
+ },
+ "B\u00e2timents immeubles de placement": {
+ "account_number": "2325"
+ },
+ "B\u00e2timents de location acquisition": {
+ "account_number": "2326"
+ },
+ "account_number": "232"
+ },
+ "Ouvrages d\u2019infrastructure": {
+ "Voies de terre": {
+ "account_number": "2331"
+ },
+ "Voies de fer": {
+ "account_number": "2332"
+ },
+ "Voies d\u2019eau": {
+ "account_number": "2333"
+ },
+ "Barrages, Digues": {
+ "account_number": "2334"
+ },
+ "Pistes d\u2019a\u00e9rodrome": {
+ "account_number": "2335"
+ },
+ "Autres ouvrages d\u2019infrastructures": {
+ "account_number": "2338"
+ },
+ "account_number": "233"
+ },
+ "Am\u00e9nagements, agencements et installations techniques": {
+ "Installations complexes sp\u00e9cialis\u00e9es sur sol propre": {
+ "account_number": "2341"
+ },
+ "Installations complexes sp\u00e9cialis\u00e9es sur sol d\u2019autrui": {
+ "account_number": "2342"
+ },
+ "Installations \u00e0 caract\u00e8re sp\u00e9cifique sur sol propre": {
+ "account_number": "2343"
+ },
+ "Installations \u00e0 caract\u00e8re sp\u00e9cifique sur sol d\u2019autrui": {
+ "account_number": "2344"
+ },
+ "Am\u00e9nagements et agencements des b\u00e2timents": {
+ "account_number": "2345"
+ },
+ "account_number": "234"
+ },
+ "Am\u00e9nagements de bureaux": {
+ "Installations g\u00e9n\u00e9rales": {
+ "account_number": "2351"
+ },
+ "Autres am\u00e9nagements de bureaux": {
+ "account_number": "2358"
+ },
+ "account_number": "235"
+ },
+ "B\u00e2timents industriels, agricoles et commerciaux mis en concession": {
+ "account_number": "237"
+ },
+ "Autres installations et agencements": {
+ "account_number": "238"
+ },
+ "B\u00e2timents am\u00e9nagements, agencements et installations en cours": {
+ "B\u00e2timents en cours": {
+ "account_number": "2391"
+ },
+ "Installations en cours": {
+ "account_number": "2392"
+ },
+ "Ouvrages d\u2019infrastructure en cours": {
+ "account_number": "2393"
+ },
+ "Am\u00e9nagements et agencements et installations techniques en cours": {
+ "account_number": "2394"
+ },
+ "Am\u00e9nagements de bureaux en cours": {
+ "account_number": "2395"
+ },
+ "Autres installations et agencements en cours": {
+ "account_number": "2398"
+ },
+ "account_number": "239"
+ },
+ "account_number": "23"
+ },
+ "Mat\u00e9riel, mobilier et actifs biologiques": {
+ "Mat\u00e9riel et outillage industriel et commercial": {
+ "Mat\u00e9riel industriel": {
+ "account_number": "2411"
+ },
+ "Outillage industriel": {
+ "account_number": "2412"
+ },
+ "Mat\u00e9riel commercial": {
+ "account_number": "2413"
+ },
+ "Outillage commercial": {
+ "account_number": "2414"
+ },
+ "Mat\u00e9riel & outillage industriel et commercial de location-acquisition": {
+ "account_number": "2416"
+ },
+ "account_number": "241"
+ },
+ "Mat\u00e9riel et outillage agricole": {
+ "Mat\u00e9riel agricole": {
+ "account_number": "2421"
+ },
+ "Outillage agricole": {
+ "account_number": "2422"
+ },
+ "Mat\u00e9riel & outillage agricole de location-acquisition": {
+ "account_number": "2426"
+ },
+ "account_number": "242"
+ },
+ "Mat\u00e9riel d\u2019emballage r\u00e9cup\u00e9rable et identifiable": {
+ "account_number": "243"
+ },
+ "Mat\u00e9riel et mobilier": {
+ "Mat\u00e9riel de bureau": {
+ "account_number": "2441"
+ },
+ "Mat\u00e9riel informatique": {
+ "account_number": "2442"
+ },
+ "Mat\u00e9riel bureautique": {
+ "account_number": "2443"
+ },
+ "Mobilier de bureau": {
+ "account_number": "2444"
+ },
+ "Mat\u00e9riel et mobilier immeubles de placement": {
+ "account_number": "2445"
+ },
+ "Mat\u00e9riel et mobilier de location acquisition": {
+ "account_number": "2446"
+ },
+ "Mat\u00e9riel et mobilier des logements du personnel": {
+ "account_number": "2447"
+ },
+ "account_number": "244"
+ },
+ "Mat\u00e9riel de transport": {
+ "Mat\u00e9riel automobile": {
+ "account_number": "2451"
+ },
+ "Mat\u00e9riel ferroviaire": {
+ "account_number": "2452"
+ },
+ "Mat\u00e9riel fluvial, lagunaire": {
+ "account_number": "2453"
+ },
+ "Mat\u00e9riel naval": {
+ "account_number": "2454"
+ },
+ "Mat\u00e9riel a\u00e9rien": {
+ "account_number": "2455"
+ },
+ "Mat\u00e9riel de transport de location-acquisition": {
+ "account_number": "2456"
+ },
+ "Mat\u00e9riel hippomobile": {
+ "account_number": "2457"
+ },
+ "Autres mat\u00e9riels de transport": {
+ "account_number": "2458"
+ },
+ "account_number": "245"
+ },
+ "Actifs biologiques": {
+ "Cheptel, animaux de trait": {
+ "account_number": "2461"
+ },
+ "Cheptel, animaux reproducteurs": {
+ "account_number": "2462"
+ },
+ "Animaux de garde": {
+ "account_number": "2463"
+ },
+ "Plantations agricoles": {
+ "account_number": "2465"
+ },
+ "Autres actifs biologiques": {
+ "account_number": "2468"
+ },
+ "account_number": "246"
+ },
+ "Agencements, am\u00e9nagements du mat\u00e9riel et actifs biologiques": {
+ "Agencements et am\u00e9nagements du mat\u00e9riel": {
+ "account_number": "2471"
+ },
+ "Agencements et am\u00e9nagements des actifs biologiques": {
+ "account_number": "2472"
+ },
+ "Autres agencements, am\u00e9nagements du mat\u00e9riel et actifs biologiques": {
+ "account_number": "2478"
+ },
+ "account_number": "247"
+ },
+ "Autres mat\u00e9riels et mobiliers": {
+ "Collections et \u0153uvres d\u2019art": {
+ "account_number": "2481"
+ },
+ "Divers mat\u00e9riels mobiliers": {
+ "account_number": "2488"
+ },
+ "account_number": "248"
+ },
+ "Mat\u00e9riels et actifs biologiques en cours": {
+ "Mat\u00e9riel et outillage industriel et commercial": {
+ "account_number": "2491"
+ },
+ "Mat\u00e9riel et outillage agricole": {
+ "account_number": "2492"
+ },
+ "Mat\u00e9riel d\u2019emballage r\u00e9cup\u00e9rable et identifiable": {
+ "account_number": "2493"
+ },
+ "Mat\u00e9riel et mobilier de bureau": {
+ "account_number": "2494"
+ },
+ "Mat\u00e9riel de transport": {
+ "account_number": "2495"
+ },
+ "Actifs biologiques": {
+ "account_number": "2496"
+ },
+ "Agencements am\u00e9nagements du mat\u00e9riel et actifs biologiques": {
+ "account_number": "2497"
+ },
+ "Autres mat\u00e9riels et actifs biologiques en cours": {
+ "account_number": "2498"
+ },
+ "account_number": "249"
+ },
+ "account_number": "24"
+ },
+ "Avances et acomptes vers\u00e9s sur immobilisations": {
+ "Avances et acomptes vers\u00e9s sur immobilisations incorporelles": {
+ "account_number": "251"
+ },
+ "Avances et acomptes vers\u00e9s sur immobilisations corporelles": {
+ "account_number": "252"
+ },
+ "account_number": "25"
+ },
+ "Titres de participation": {
+ "Titres de participation dans des soci\u00e9t\u00e9s sous contr\u00f4le exclusif": {
+ "account_number": "261"
+ },
+ "Titres de participation dans des soci\u00e9t\u00e9s sous contr\u00f4le conjoint": {
+ "account_number": "262"
+ },
+ "Titres de participation dans des soci\u00e9t\u00e9s conf\u00e9rant une influence notable": {
+ "account_number": "263"
+ },
+ "Participations dans des organismes professionnels": {
+ "account_number": "265"
+ },
+ "Parts dans des groupements d\u2019int\u00e9r\u00eat \u00e9conomique (GIE)": {
+ "account_number": "266"
+ },
+ "Autres titres de participation": {
+ "account_number": "268"
+ },
+ "account_number": "26"
+ },
+ "Autres immobilisations financi\u00e8res": {
+ "Pr\u00eats et cr\u00e9ances": {
+ "Pr\u00eats participatifs": {
+ "account_number": "2711"
+ },
+ "Pr\u00eats aux associ\u00e9s": {
+ "account_number": "2712"
+ },
+ "Billets de fonds": {
+ "account_number": "2713"
+ },
+ "Titres pr\u00eat\u00e9s": {
+ "account_number": "2714"
+ },
+ "Autres pr\u00eats et cr\u00e9ances": {
+ "account_number": "2718"
+ },
+ "account_number": "271"
+ },
+ "Pr\u00eats au personnel": {
+ "Pr\u00eats immobiliers": {
+ "account_number": "2721"
+ },
+ "Pr\u00eats mobiliers et d\u2019installation": {
+ "account_number": "2722"
+ },
+ "Autres pr\u00eats au personnel": {
+ "account_number": "2728"
+ },
+ "account_number": "272"
+ },
+ "Cr\u00e9ances sur l\u2019\u00c9tat": {
+ "Retenues de garantie": {
+ "account_number": "2731"
+ },
+ "Fonds r\u00e9glement\u00e9": {
+ "account_number": "2733"
+ },
+ "Cr\u00e9ances sur le conc\u00e9dant": {
+ "account_number": "2734"
+ },
+ "Autres cr\u00e9ances sur l\u2019\u00c9tat": {
+ "account_number": "2738"
+ },
+ "account_number": "273"
+ },
+ "Titres immobilis\u00e9s": {
+ "Titres immobilis\u00e9s de l\u2019activit\u00e9 de portefeuille (TIAP)": {
+ "account_number": "2741"
+ },
+ "Titres participatifs": {
+ "account_number": "2742"
+ },
+ "Certificats d\u2019investissement": {
+ "account_number": "2743"
+ },
+ "Parts de fonds commun de placement (FCP)": {
+ "account_number": "2744"
+ },
+ "Obligations": {
+ "account_number": "2745"
+ },
+ "Actions ou parts propres": {
+ "account_number": "2746"
+ },
+ "Autres titres immobilis\u00e9s": {
+ "account_number": "2748"
+ },
+ "account_number": "274"
+ },
+ "D\u00e9p\u00f4ts et cautionnements vers\u00e9s": {
+ "D\u00e9p\u00f4ts pour loyers d\u2019avance": {
+ "account_number": "2751"
+ },
+ "D\u00e9p\u00f4ts pour l\u2019\u00e9lectricit\u00e9": {
+ "account_number": "2752"
+ },
+ "D\u00e9p\u00f4ts pour l\u2019eau": {
+ "account_number": "2753"
+ },
+ "D\u00e9p\u00f4ts pour le gaz": {
+ "account_number": "2754"
+ },
+ "D\u00e9p\u00f4ts pour le t\u00e9l\u00e9phone, le t\u00e9lex, la t\u00e9l\u00e9copie": {
+ "account_number": "2755"
+ },
+ "Cautionnements sur march\u00e9s publics": {
+ "account_number": "2756"
+ },
+ "Cautionnements sur autres op\u00e9rations": {
+ "account_number": "2757"
+ },
+ "Autres d\u00e9p\u00f4ts et cautionnements": {
+ "account_number": "2758"
+ },
+ "account_number": "275"
+ },
+ "Int\u00e9r\u00eats courus": {
+ "Pr\u00eats et cr\u00e9ances non commerciales": {
+ "account_number": "2761"
+ },
+ "Pr\u00eats au personnel": {
+ "account_number": "2762"
+ },
+ "Cr\u00e9ances sur l\u2019\u00c9tat": {
+ "account_number": "2763"
+ },
+ "Titres immobilis\u00e9s": {
+ "account_number": "2764"
+ },
+ "D\u00e9p\u00f4ts et cautionnements vers\u00e9s": {
+ "account_number": "2765"
+ },
+ "Cr\u00e9ances rattach\u00e9es \u00e0 des participations": {
+ "account_number": "2767"
+ },
+ "Immobilisations financi\u00e8res diverses": {
+ "account_number": "2768"
+ },
+ "account_number": "276"
+ },
+ "Cr\u00e9ances rattach\u00e9es \u00e0 des participations et avances \u00e0 des GIE": {
+ "Cr\u00e9ances rattach\u00e9es \u00e0 des participations (groupe)": {
+ "account_number": "2771"
+ },
+ "Cr\u00e9ances rattach\u00e9es \u00e0 des participations (hors groupe)": {
+ "account_number": "2772"
+ },
+ "Cr\u00e9ances rattach\u00e9es \u00e0 des soci\u00e9t\u00e9s en participation": {
+ "account_number": "2773"
+ },
+ "Avances \u00e0 des Groupements d\u2019int\u00e9r\u00eat \u00e9conomique (GIE)": {
+ "account_number": "2774"
+ },
+ "account_number": "277"
+ },
+ "Immobilisations financi\u00e8res diverses": {
+ "Cr\u00e9ances diverses groupe": {
+ "account_number": "2781"
+ },
+ "Cr\u00e9ances diverses hors groupe": {
+ "account_number": "2782"
+ },
+ "Banques d\u00e9p\u00f4ts \u00e0 terme": {
+ "account_number": "2784"
+ },
+ "Or et m\u00e9taux pr\u00e9cieux": {
+ "account_number": "2785"
+ },
+ "Autres immobilisations financi\u00e8res": {
+ "account_number": "2788"
+ },
+ "account_number": "278"
+ },
+ "account_number": "27"
+ },
+ "Amortissements": {
+ "account_type": "Accumulated Depreciation",
+ "Amortissements des immobilisations corporelles": {
+ "account_type": "Accumulated Depreciation",
+ "Amortissements des frais de d\u00e9veloppement": {
+ "account_type": "Accumulated Depreciation",
+ "account_number": "2811"
+ },
+ "Amortissements des brevets, licences, concessions et droits similaires": {
+ "account_type": "Accumulated Depreciation",
+ "account_number": "2812"
+ },
+ "Amortissements des logiciels et sites internet": {
+ "account_type": "Accumulated Depreciation",
+ "account_number": "2813"
+ },
+ "Amortissements des marques": {
+ "account_type": "Accumulated Depreciation",
+ "account_number": "2814"
+ },
+ "Amortissements du fonds commercial": {
+ "account_type": "Accumulated Depreciation",
+ "account_number": "2815"
+ },
+ "Amortissements du droit au bail": {
+ "account_type": "Accumulated Depreciation",
+ "account_number": "2816"
+ },
+ "Amortissements des investissements de cr\u00e9ation": {
+ "account_type": "Accumulated Depreciation",
+ "account_number": "2817"
+ },
+ "Amortissements des autres droits et valeurs incorporels": {
+ "account_type": "Accumulated Depreciation",
+ "account_number": "2818"
+ },
+ "account_number": "281"
+ },
+ "Amortissements des terrains": {
+ "Amortissements des travaux de mise en valeur des terrains": {
+ "account_number": "2824"
+ },
+ "account_number": "282"
+ },
+ "Amortissements des b\u00e2timents, installations techniques et agencements": {
+ "Amortissements des b\u00e2timents industriels, agricoles, administratifs et commerciaux sur sol propre": {
+ "account_number": "2831"
+ },
+ "Amortissements des b\u00e2timents industriels, agricoles, administratifs et commerciaux sur sol d\u2019autrui": {
+ "account_number": "2832"
+ },
+ "Amortissements des ouvrages d\u2019infrastructure": {
+ "account_number": "2833"
+ },
+ "Amortissements des am\u00e9nagements, agencements et installations techniques": {
+ "account_number": "2834"
+ },
+ "Amortissements des am\u00e9nagements de bureaux": {
+ "account_number": "2835"
+ },
+ "Amortissements des b\u00e2timents industriels, agricoles et commerciaux mis en concession": {
+ "account_number": "2837"
+ },
+ "Amortissements des autres installations et agencements": {
+ "account_number": "2838"
+ },
+ "account_number": "283"
+ },
+ "Amortissements du mat\u00e9riel": {
+ "Amortissements du mat\u00e9riel et outillage industriel et commercial": {
+ "account_number": "2841"
+ },
+ "Amortissements du mat\u00e9riel et outillage agricole": {
+ "account_number": "2842"
+ },
+ "Amortissements du mat\u00e9riel d\u2019emballage r\u00e9cup\u00e9rable et identifiable": {
+ "account_number": "2843"
+ },
+ "Amortissements du mat\u00e9riel et mobilier": {
+ "account_number": "2844"
+ },
+ "Amortissements du mat\u00e9riel de transport": {
+ "account_number": "2845"
+ },
+ "Amortissements des actifs biologiques": {
+ "account_number": "2846"
+ },
+ "Amortissements des agencements et am\u00e9nagements du mat\u00e9riel et des actifs biologiques": {
+ "account_number": "2847"
+ },
+ "Amortissements des autres mat\u00e9riels": {
+ "account_number": "2848"
+ },
+ "account_number": "284"
+ },
+ "account_number": "28"
+ },
+ "D\u00e9pr\u00e9ciations des immobilisations": {
+ "D\u00e9pr\u00e9ciations des immobilisations incorporelles": {
+ "D\u00e9pr\u00e9ciations des frais de d\u00e9veloppement": {
+ "account_number": "2911"
+ },
+ "D\u00e9pr\u00e9ciations des brevets, licences, concessions et droits similaires": {
+ "account_number": "2912"
+ },
+ "D\u00e9pr\u00e9ciations des logiciels et sites internet": {
+ "account_number": "2913"
+ },
+ "D\u00e9pr\u00e9ciations des marques": {
+ "account_number": "2914"
+ },
+ "D\u00e9pr\u00e9ciations du fonds commercial": {
+ "account_number": "2915"
+ },
+ "D\u00e9pr\u00e9ciations du droit au bail": {
+ "account_number": "2916"
+ },
+ "D\u00e9pr\u00e9ciations des investissements de cr\u00e9ation": {
+ "account_number": "2917"
+ },
+ "D\u00e9pr\u00e9ciations des autres droits et valeurs incorporels": {
+ "account_number": "2918"
+ },
+ "D\u00e9pr\u00e9ciations des immobilisations incorporelles en cours": {
+ "account_number": "2919"
+ },
+ "account_number": "291"
+ },
+ "D\u00e9pr\u00e9ciations des terrains": {
+ "D\u00e9pr\u00e9ciations des terrains agricoles et forestiers": {
+ "account_number": "2921"
+ },
+ "D\u00e9pr\u00e9ciations des terrains nus": {
+ "account_number": "2922"
+ },
+ "D\u00e9pr\u00e9ciations des terrains b\u00e2tis": {
+ "account_number": "2923"
+ },
+ "D\u00e9pr\u00e9ciations des travaux de mise en valeur des terrains": {
+ "account_number": "2924"
+ },
+ "D\u00e9pr\u00e9ciations des terrains de gisement": {
+ "account_number": "2925"
+ },
+ "D\u00e9pr\u00e9ciations des terrains am\u00e9nag\u00e9s": {
+ "account_number": "2926"
+ },
+ "D\u00e9pr\u00e9ciations des terrains mis en concession": {
+ "account_number": "2927"
+ },
+ "D\u00e9pr\u00e9ciations des autres terrains": {
+ "account_number": "2928"
+ },
+ "D\u00e9pr\u00e9ciations des am\u00e9nagements de terrains en cours": {
+ "account_number": "2929"
+ },
+ "account_number": "292"
+ },
+ "D\u00e9pr\u00e9ciations des b\u00e2timents, installations techniques et agencements": {
+ "D\u00e9pr\u00e9ciations des b\u00e2timents industriels, agricoles, administratifs et commerciaux sur sol propre": {
+ "account_number": "2931"
+ },
+ "D\u00e9pr\u00e9ciations des b\u00e2timents industriels, agricoles, administratifs et commerciaux sur sol d\u2019autrui": {
+ "account_number": "2932"
+ },
+ "D\u00e9pr\u00e9ciations des ouvrages d\u2019infrastructures": {
+ "account_number": "2933"
+ },
+ "D\u00e9pr\u00e9ciations des am\u00e9nagements, agencements et installations techniques": {
+ "account_number": "2934"
+ },
+ "D\u00e9pr\u00e9ciations des am\u00e9nagements de bureaux": {
+ "account_number": "2935"
+ },
+ "D\u00e9pr\u00e9ciations des b\u00e2timents industriels, agricoles et commerciaux mis en concession": {
+ "account_number": "2937"
+ },
+ "D\u00e9pr\u00e9ciations des autres installations et agencements": {
+ "account_number": "2938"
+ },
+ "D\u00e9pr\u00e9ciations des b\u00e2timents et installations en cours": {
+ "account_number": "2939"
+ },
+ "account_number": "293"
+ },
+ "D\u00e9pr\u00e9ciations de mat\u00e9riel, du mobilier et de l\u2019actif biologique": {
+ "D\u00e9pr\u00e9ciations du mat\u00e9riel et outillage industriel et commercial": {
+ "account_number": "2941"
+ },
+ "D\u00e9pr\u00e9ciations du mat\u00e9riel et outillage agricole": {
+ "account_number": "2942"
+ },
+ "D\u00e9pr\u00e9ciations du mat\u00e9riel d\u2019emballage r\u00e9cup\u00e9rable et identifiable": {
+ "account_number": "2943"
+ },
+ "D\u00e9pr\u00e9ciations du mat\u00e9riel et mobilier": {
+ "account_number": "2944"
+ },
+ "D\u00e9pr\u00e9ciations du mat\u00e9riel de transport": {
+ "account_number": "2945"
+ },
+ "D\u00e9pr\u00e9ciations des actifs biologiques": {
+ "account_number": "2946"
+ },
+ "D\u00e9pr\u00e9ciations des agencements et am\u00e9nagements du mat\u00e9riel et des actifs biologiques": {
+ "account_number": "2947"
+ },
+ "D\u00e9pr\u00e9ciations des autres mat\u00e9riels": {
+ "account_number": "2948"
+ },
+ "D\u00e9pr\u00e9ciations de mat\u00e9riel en cours": {
+ "account_number": "2949"
+ },
+ "account_number": "294"
+ },
+ "D\u00e9pr\u00e9ciations des avances et acomptes vers\u00e9s sur immobilisations": {
+ "D\u00e9pr\u00e9ciations des avances et acomptes vers\u00e9s sur immobilisations incorporelles": {
+ "account_number": "2951"
+ },
+ "D\u00e9pr\u00e9ciations des avances et acomptes vers\u00e9s sur immobilisations corporelles": {
+ "account_number": "2952"
+ },
+ "account_number": "295"
+ },
+ "D\u00e9pr\u00e9ciations des titres de participation": {
+ "D\u00e9pr\u00e9ciations des titres de participation dans des soci\u00e9t\u00e9s sous contr\u00f4le exclusif": {
+ "account_number": "2961"
+ },
+ "D\u00e9pr\u00e9ciations des titres de participation dans les soci\u00e9t\u00e9s sous contr\u00f4le conjoint": {
+ "account_number": "2962"
+ },
+ "D\u00e9pr\u00e9ciations des titres de participation dans les soci\u00e9t\u00e9s conf\u00e9rant une influence notable": {
+ "account_number": "2963"
+ },
+ "D\u00e9pr\u00e9ciations des participations dans des organismes professionnels": {
+ "account_number": "2965"
+ },
+ "D\u00e9pr\u00e9ciations des parts dans des GIE": {
+ "account_number": "2966"
+ },
+ "D\u00e9pr\u00e9ciations des autres titres de participation": {
+ "account_number": "2968"
+ },
+ "account_number": "296"
+ },
+ "D\u00e9pr\u00e9ciations des autres immobilisations financi\u00e8res": {
+ "D\u00e9pr\u00e9ciations des pr\u00eats et cr\u00e9ances": {
+ "account_number": "2971"
+ },
+ "D\u00e9pr\u00e9ciations des pr\u00eats au personnel": {
+ "account_number": "2972"
+ },
+ "D\u00e9pr\u00e9ciations des cr\u00e9ances sur l\u2019\u00c9tat": {
+ "account_number": "2973"
+ },
+ "D\u00e9pr\u00e9ciations des titres immobilis\u00e9s": {
+ "account_number": "2974"
+ },
+ "D\u00e9pr\u00e9ciations des d\u00e9p\u00f4ts et cautionnements vers\u00e9s": {
+ "account_number": "2975"
+ },
+ "D\u00e9pr\u00e9ciations des cr\u00e9ances rattach\u00e9es \u00e0 des participations et avances \u00e0 des GIE": {
+ "account_number": "2977"
+ },
+ "D\u00e9pr\u00e9ciations des cr\u00e9ances financi\u00e8res diverses": {
+ "account_number": "2978"
+ },
+ "account_number": "297"
+ },
+ "account_number": "29"
+ },
+ "root_type": "Asset",
+ "account_number": "2"
+ },
+ "Comptes de Stocks": {
+ "Marchandises": {
+ "Marchandises A": {
+ "Marchandises A1": {
+ "account_number": "3111"
+ },
+ "Marchandises A2": {
+ "account_number": "3112"
+ },
+ "account_number": "311"
+ },
+ "Marchandises B": {
+ "Marchandises B1": {
+ "account_number": "3121"
+ },
+ "Marchandises B2": {
+ "account_number": "3122"
+ },
+ "account_number": "312"
+ },
+ "Actifs biologiques": {
+ "Animaux": {
+ "account_number": "3131"
+ },
+ "V\u00e9g\u00e9taux": {
+ "account_number": "3132"
+ },
+ "account_number": "313"
+ },
+ "Marchandises hors activit\u00e9s ordinaires (HAO)": {
+ "account_number": "318"
+ },
+ "account_number": "31"
+ },
+ "Mati\u00e8res premi\u00e8res et fournitures li\u00e9es": {
+ "Mati\u00e8res A": {
+ "account_number": "321"
+ },
+ "Mati\u00e8res B": {
+ "account_number": "322"
+ },
+ "Fournitures (A, B)": {
+ "account_number": "323"
+ },
+ "account_number": "32"
+ },
+ "Autres approvisionnements": {
+ "Mati\u00e8res consommables": {
+ "account_number": "331"
+ },
+ "Fournitures d\u2019atelier et d\u2019usine": {
+ "account_number": "332"
+ },
+ "Fournitures de magasin": {
+ "account_number": "333"
+ },
+ "Fournitures de bureau": {
+ "account_number": "334"
+ },
+ "Emballages": {
+ "Emballages perdus": {
+ "account_number": "3351"
+ },
+ "Emballages r\u00e9cup\u00e9rables non identifiables": {
+ "account_number": "3352"
+ },
+ "Emballages \u00e0 usage mixte": {
+ "account_number": "3353"
+ },
+ "Autres emballages": {
+ "account_number": "3358"
+ },
+ "account_number": "335"
+ },
+ "Autres mati\u00e8res": {
+ "account_number": "338"
+ },
+ "account_number": "33"
+ },
+ "Produits en cours": {
+ "Produits en cours": {
+ "Produits en cours P1": {
+ "account_number": "3411"
+ },
+ "Produits en cours P2": {
+ "account_number": "3412"
+ },
+ "account_number": "341"
+ },
+ "Travaux en cours": {
+ "Travaux en cours T1": {
+ "account_number": "3421"
+ },
+ "Travaux en cours T2": {
+ "account_number": "3422"
+ },
+ "account_number": "342"
+ },
+ "Produits interm\u00e9diaires en cours": {
+ "Produits interm\u00e9diaires A": {
+ "account_number": "3431"
+ },
+ "Produits interm\u00e9diaires B": {
+ "account_number": "3432"
+ },
+ "account_number": "343"
+ },
+ "Produits r\u00e9siduels en cours": {
+ "Produits r\u00e9siduels A": {
+ "account_number": "3441"
+ },
+ "Produits r\u00e9siduels B": {
+ "account_number": "3442"
+ },
+ "account_number": "344"
+ },
+ "Actifs biologiques en cours": {
+ "Animaux": {
+ "account_number": "3451"
+ },
+ "V\u00e9g\u00e9taux": {
+ "account_number": "3452"
+ },
+ "account_number": "345"
+ },
+ "account_number": "34"
+ },
+ "Services en cours": {
+ "\u00c9tudes en cours": {
+ "\u00c9tudes en cours E1": {
+ "account_number": "3511"
+ },
+ "\u00c9tudes en cours E2": {
+ "account_number": "3512"
+ },
+ "account_number": "351"
+ },
+ "Prestations de services en cours": {
+ "Prestations de services S1": {
+ "account_number": "3521"
+ },
+ "Prestations de services S2": {
+ "account_number": "3522"
+ }
+ },
+ "account_number": "35"
+ },
+ "Produits finis": {
+ "Produits finis A": {
+ "account_number": "361"
+ },
+ "Produits finis B": {
+ "account_number": "362"
+ },
+ "Actifs biologiques": {
+ "Animaux": {
+ "account_number": "3631"
+ },
+ "V\u00e9g\u00e9taux": {
+ "account_number": "3632"
+ },
+ "Autres stocks (activit\u00e9s annexes)": {
+ "account_number": "3638"
+ },
+ "account_number": "363"
+ },
+ "account_number": "36"
+ },
+ "Produits interm\u00e9diaires et r\u00e9siduels": {
+ "Produits interm\u00e9diaires": {
+ "Produits interm\u00e9diaires A": {
+ "account_number": "3711"
+ },
+ "Produits interm\u00e9diaires B": {
+ "account_number": "3712"
+ },
+ "account_number": "371"
+ },
+ "Produits r\u00e9siduels": {
+ "D\u00e9chets": {
+ "account_number": "3721"
+ },
+ "Rebuts": {
+ "account_number": "3722"
+ },
+ "Mati\u00e8res de R\u00e9cup\u00e9ration": {
+ "account_number": "3723"
+ },
+ "account_number": "372"
+ },
+ "Actifs biologiques": {
+ "Animaux": {
+ "account_number": "3731"
+ },
+ "V\u00e9g\u00e9taux": {
+ "account_number": "3732"
+ },
+ "Autres stocks (activit\u00e9s annexes)": {
+ "account_number": "3738"
+ },
+ "account_number": "373"
+ },
+ "account_number": "37"
+ },
+ "Stocks en cours de route, en consignation ou en d\u00e9p\u00f4t": {
+ "account_type": "Stock",
+ "Marchandises en cours de route": {
+ "account_number": "381"
+ },
+ "Mati\u00e8res premi\u00e8res et fournitures li\u00e9es en cours de route": {
+ "account_number": "382"
+ },
+ "Autres approvisionnements en cours de route": {
+ "account_number": "383"
+ },
+ "Produits finis en cours de route": {
+ "account_number": "386"
+ },
+ "Stock en consignation ou en d\u00e9p\u00f4t": {
+ "Stock en consignation": {
+ "account_number": "3871"
+ },
+ "Stock en d\u00e9p\u00f4t": {
+ "account_number": "3872"
+ },
+ "account_number": "387"
+ },
+ "Stock provenant d\u2019immobilisations mises hors service ou au rebut": {
+ "account_number": "388"
+ },
+ "account_number": "38"
+ },
+ "D\u00e9pr\u00e9ciations des stocks et encours de production": {
+ "D\u00e9pr\u00e9ciations des stocks de marchandises": {
+ "account_number": "391"
+ },
+ "D\u00e9pr\u00e9ciations des stocks de mati\u00e8res premi\u00e8res et fournitures li\u00e9es": {
+ "account_number": "392"
+ },
+ "D\u00e9pr\u00e9ciations des stocks d\u2019autres approvisionnements": {
+ "account_number": "393"
+ },
+ "D\u00e9pr\u00e9ciations des productions en cours": {
+ "account_number": "394"
+ },
+ "D\u00e9pr\u00e9ciations des services en cours": {
+ "account_number": "395"
+ },
+ "D\u00e9pr\u00e9ciations des stocks de produits finis": {
+ "account_number": "396"
+ },
+ "D\u00e9pr\u00e9ciations des stocks de produits interm\u00e9diaires et r\u00e9siduels": {
+ "account_number": "397"
+ },
+ "D\u00e9pr\u00e9ciations des stocks en cours de route, en consignation ou en d\u00e9p\u00f4t": {
+ "account_number": "398"
+ },
+ "account_number": "39"
+ },
+ "root_type": "Asset",
+ "account_number": "3"
+ },
+ "4-Comptes de Tiers (ACTIF)": {
+ "40-Fournisseurs et comptes rattach\u00e9s (ACTIF)": {
+ "Fournisseurs d\u00e9biteurs": {
+ "Fournisseurs Avances et acomptes vers\u00e9s": {
+ "account_number": "4091"
+ },
+ "Fournisseurs Groupe avances et acomptes vers\u00e9s": {
+ "account_number": "4092"
+ },
+ "Fournisseurs Sous-traitants avances et acomptes vers\u00e9s": {
+ "account_number": "4093"
+ },
+ "Fournisseurs Cr\u00e9ances pour emballages et mat\u00e9riels \u00e0 rendre": {
+ "account_number": "4094"
+ },
+ "Fournisseurs Rabais, remises, ristournes et autres avoirs \u00e0 obtenir": {
+ "account_number": "4098"
+ },
+ "account_number": "409"
+ }
+ },
+ "41-Clients et comptes rattach\u00e9s (ACTIF)": {
+ "Clients": {
+ "Clients": {
+ "account_type": "Receivable",
+ "account_number": "4111"
+ },
+ "Clients groupe": {
+ "account_type": "Receivable",
+ "account_number": "4112"
+ },
+ "Clients, \u00c9tat et Collectivit\u00e9s publiques": {
+ "account_type": "Receivable",
+ "account_number": "4114"
+ },
+ "Clients, organismes internationaux": {
+ "account_type": "Receivable",
+ "account_number": "4115"
+ },
+ "Clients, r\u00e9serve de propri\u00e9t\u00e9": {
+ "account_type": "Receivable",
+ "account_number": "4116"
+ },
+ "Client, retenues de garantie": {
+ "account_type": "Receivable",
+ "account_number": "4117"
+ },
+ "Clients, d\u00e9gr\u00e8vement de taxes sur la valeur ajout\u00e9e (TVA)": {
+ "account_type": "Receivable",
+ "account_number": "4118"
+ },
+ "account_type": "Receivable",
+ "account_number": "411"
+ },
+ "Clients, effets \u00e0 recevoir en portefeuille": {
+ "Clients, effets \u00e0 recevoir": {
+ "account_type": "Receivable",
+ "account_number": "4121"
+ },
+ "Clients Groupe, effets \u00e0 recevoir": {
+ "account_type": "Receivable",
+ "account_number": "4122"
+ },
+ "\u00c9tat et Collectivit\u00e9s publiques, effets \u00e0 recevoir": {
+ "account_type": "Receivable",
+ "account_number": "4124"
+ },
+ "Organismes Internationaux, effets \u00e0 recevoir": {
+ "account_type": "Receivable",
+ "account_number": "4125"
+ },
+ "account_type": "Receivable",
+ "account_number": "412"
+ },
+ "Clients, ch\u00e8ques, effets et autres valeurs impay\u00e9es": {
+ "Clients, ch\u00e8ques impay\u00e9s": {
+ "account_type": "Receivable",
+ "account_number": "4131"
+ },
+ "Clients, effets impay\u00e9s": {
+ "account_type": "Receivable",
+ "account_number": "4132"
+ },
+ "Clients, cartes de cr\u00e9dit impay\u00e9es": {
+ "account_type": "Receivable",
+ "account_number": "4133"
+ },
+ "Clients, autres valeurs impay\u00e9es": {
+ "account_type": "Receivable",
+ "account_number": "4138"
+ },
+ "account_type": "Receivable",
+ "account_number": "413"
+ },
+ "Cr\u00e9ances sur cessions courantes d\u2019immobilisations": {
+ "Cr\u00e9ances en compte, immobilisations incorporelles": {
+ "account_type": "Receivable",
+ "account_number": "4141"
+ },
+ "Cr\u00e9ances en compte, immobilisations corporelles": {
+ "account_type": "Receivable",
+ "account_number": "4142"
+ },
+ "Effets \u00e0 recevoir, immobilisations incorporelles": {
+ "account_type": "Receivable",
+ "account_number": "4146"
+ },
+ "Effets \u00e0 recevoir, immobilisations corporelles": {
+ "account_type": "Receivable",
+ "account_number": "4147"
+ },
+ "account_type": "Receivable",
+ "account_number": "414"
+ },
+ "Clients, effets escompt\u00e9s non \u00e9chus": {
+ "account_type": "Receivable",
+ "account_number": "415"
+ },
+ "Cr\u00e9ances clients litigieuses ou douteuses": {
+ "Cr\u00e9ances litigieuses": {
+ "account_type": "Receivable",
+ "account_number": "4161"
+ },
+ "Cr\u00e9ances douteuses": {
+ "account_type": "Receivable",
+ "account_number": "4162"
+ },
+ "account_type": "Receivable",
+ "account_number": "416"
+ },
+ "Clients, produits \u00e0 recevoir": {
+ "Clients, factures \u00e0 \u00e9tablir": {
+ "account_type": "Receivable",
+ "account_number": "4181"
+ },
+ "Clients, int\u00e9r\u00eats courus": {
+ "account_type": "Receivable",
+ "account_number": "4186"
+ },
+ "account_type": "Receivable",
+ "account_number": "418"
+ },
+ "account_type": "Receivable"
+ },
+ "42-Personnel (ACTIF)": {
+ "Personnel, avances et acomptes": {
+ "Personnel, avances": {
+ "account_number": "4211"
+ },
+ "Personnel, acomptes": {
+ "account_number": "4212"
+ },
+ "Frais avanc\u00e9s et fournitures au personnel": {
+ "account_number": "4213"
+ },
+ "account_number": "421"
+ }
+ },
+ "43-Organismes sociaux (ACTIF)": {
+ "431-S\u00e9curit\u00e9 sociale": {
+ "Prestations familiales": {
+ "account_number": "4311"
+ },
+ "Accidents de travail": {
+ "account_number": "4312"
+ },
+ "Caisse de retraite obligatoire": {
+ "account_number": "4313"
+ },
+ "Caisse de retraite facultative": {
+ "account_number": "4314"
+ },
+ "Autres cotisations sociales": {
+ "account_number": "4318"
+ }
+ },
+ "432-Caisses de retraite compl\u00e9mentaire": {},
+ "433-Autres organismes sociaux": {
+ "Mutuelle": {
+ "account_number": "4331"
+ },
+ "Assurances retraite": {
+ "account_number": "4332"
+ },
+ "Assurances et organismes de sant\u00e9": {
+ "account_number": "4333"
+ }
+ },
+ "438-Organismes sociaux, charges \u00e0 payer et produits \u00e0 recevoir": {
+ "Produits \u00e0 recevoir": {
+ "account_number": "4387"
+ }
+ }
+ },
+ "44-\u00c9tat et collectivit\u00e9s publiques (ACTIF)": {
+ "\u00c9tat, TVA factur\u00e9e": {
+ "TVA factur\u00e9e sur ventes": {
+ "account_number": "4431"
+ },
+ "TVA factur\u00e9e sur prestations de services": {
+ "account_number": "4432"
+ },
+ "TVA factur\u00e9e sur travaux": {
+ "account_number": "4433"
+ },
+ "TVA factur\u00e9e sur production livr\u00e9e \u00e0 soi-m\u00eame": {
+ "account_number": "4434"
+ },
+ "TVA sur factures \u00e0 \u00e9tablir": {
+ "account_number": "4435"
+ },
+ "account_number": "443"
+ },
+ "\u00c9tat, TVA r\u00e9cup\u00e9rable": {
+ "TVA r\u00e9cup\u00e9rable sur immobilisations": {
+ "account_number": "4451"
+ },
+ "TVA r\u00e9cup\u00e9rable sur achats": {
+ "account_number": "4452"
+ },
+ "TVA r\u00e9cup\u00e9rable sur transport": {
+ "account_number": "4453"
+ },
+ "TVA r\u00e9cup\u00e9rable sur services ext\u00e9rieurs et autres charges": {
+ "account_number": "4454"
+ },
+ "TVA r\u00e9cup\u00e9rable sur factures non parvenues": {
+ "account_number": "4455"
+ },
+ "TVA transf\u00e9r\u00e9e par d\u2019autres entit\u00e9s": {
+ "account_number": "4456"
+ },
+ "account_number": "445"
+ },
+ "\u00c9tat, charges \u00e0 payer et produits \u00e0 recevoir": {
+ "Charges \u00e0 payer": {
+ "account_number": "4486"
+ },
+ "Produits \u00e0 recevoir": {
+ "account_number": "4487"
+ },
+ "account_number": "448"
+ },
+ "\u00c9tat, cr\u00e9ances et dettes diverses": {
+ "\u00c9tat, obligations cautionn\u00e9es": {
+ "account_number": "4491"
+ },
+ "\u00c9tat, avances et acomptes vers\u00e9s sur imp\u00f4ts": {
+ "account_number": "4492"
+ },
+ "\u00c9tat, fonds de dotation \u00e0 recevoir": {
+ "account_number": "4493"
+ },
+ "\u00c9tat, subventions investissement \u00e0 recevoir": {
+ "account_number": "4494"
+ },
+ "\u00c9tat, subventions d\u2019exploitation \u00e0 recevoir": {
+ "account_number": "4495"
+ },
+ "\u00c9tat, subventions d\u2019\u00e9quilibre \u00e0 recevoir": {
+ "account_number": "4496"
+ },
+ "\u00c9tat, avances sur subventions": {
+ "account_number": "4497"
+ },
+ "\u00c9tat, fonds r\u00e9glement\u00e9s provisionn\u00e9s": {
+ "account_number": "4499"
+ },
+ "account_number": "449"
+ }
+ },
+ "45-Organismes internationaux (ACTIF)": {
+ "Op\u00e9rations avec les organismes africains": {
+ "account_number": "451"
+ },
+ "Op\u00e9rations avec les autres organismes internationaux": {
+ "account_number": "452"
+ },
+ "Organismes internationaux, fonds de dotation et subventions \u00e0 recevoir": {
+ "Organismes internationaux, fonds de dotation \u00e0 recevoir": {
+ "account_number": "4581"
+ },
+ "Organismes internationaux, subventions \u00e0 recevoir": {
+ "account_number": "4582"
+ },
+ "account_number": "458"
+ }
+ },
+ "46-Apporteurs, associ\u00e9s et groupe (ACTIF)": {
+ "461-Apporteurs, op\u00e9rations sur le capital": {
+ "Apporteurs, capital appel\u00e9, non vers\u00e9": {
+ "account_number": "4613"
+ },
+ "Apporteurs, compte d\u2019apport, op\u00e9rations de restructuration (fusion...)": {
+ "account_number": "4614"
+ },
+ "Apporteurs, titres \u00e0 \u00e9changer": {
+ "account_number": "4618"
+ }
+ },
+ "Apporteurs, restant d\u00fb sur capital appel\u00e9": {
+ "account_number": "467"
+ }
+ },
+ "47-D\u00e9biteurs et cr\u00e9diteurs divers (ACTIF)": {
+ "472-Cr\u00e9ances et dettes sur titres de placement": {
+ "Cr\u00e9ances sur cessions de titres de placement": {
+ "account_number": "4721"
+ },
+ "Versements restant \u00e0 effectuer sur titres de placement non lib\u00e9r\u00e9s": {
+ "account_number": "4726"
+ }
+ },
+ "473-Interm\u00e9diaires Op\u00e9rations faites pour compte de tiers": {
+ "Mandants": {
+ "account_number": "4731"
+ },
+ "Mandataires": {
+ "account_number": "4732"
+ },
+ "Commettants": {
+ "account_number": "4733"
+ },
+ "Commissionnaires": {
+ "account_number": "4734"
+ },
+ "\u00c9tat, Collectivit\u00e9s publiques, fonds global d\u2019allocation": {
+ "account_number": "4739"
+ }
+ },
+ "474-Compte de r\u00e9partition p\u00e9riodique des charges et des produits": {
+ "Compte de r\u00e9partition p\u00e9riodique des produits": {
+ "account_number": "4747"
+ }
+ },
+ "475-Compte transitoire, ajustement sp\u00e9cial li\u00e9 \u00e0 la r\u00e9vision du SYSCOHADA": {
+ "Compte actif": {
+ "account_type": "Temporary",
+ "account_number": "4751"
+ }
+ },
+ "Charges constat\u00e9es d\u2019avance": {
+ "account_number": "476"
+ },
+ "478-\u00c9carts de conversion actif": {
+ "Diminution des cr\u00e9ances d\u2019exploitation": {
+ "account_number": "4781"
+ },
+ "Diminution des cr\u00e9ances financi\u00e8res": {
+ "account_number": "4782"
+ },
+ "Augmentation des dettes d\u2019exploitation": {
+ "account_number": "4783"
+ },
+ "Augmentation des dettes financi\u00e8res": {
+ "account_number": "4784"
+ },
+ "Diff\u00e9rences d\u2019\u00e9valuation sur instruments de tr\u00e9sorerie": {
+ "account_number": "4786"
+ },
+ "Diff\u00e9rences compens\u00e9es par couverture de change": {
+ "account_number": "4788"
+ }
+ }
+ },
+ "48-Cr\u00e9ances et dettes hors activit\u00e9s ordinaires (ACTIF)": {
+ "Cr\u00e9ances sur cessions d\u2019immobilisations": {
+ "En compte, immobilisations incorporelles": {
+ "account_number": "4851"
+ },
+ "En compte, immobilisations corporelles": {
+ "account_number": "4852"
+ },
+ "Effets \u00e0 recevoir, immobilisations incorporelles": {
+ "account_number": "4853"
+ },
+ "Effets \u00e0 recevoir, immobilisations corporelles": {
+ "account_number": "4854"
+ },
+ "Effets escompt\u00e9s non \u00e9chus": {
+ "account_number": "4855"
+ },
+ "Retenues de garantie": {
+ "account_number": "4857"
+ },
+ "Factures \u00e0 \u00e9tablir": {
+ "account_number": "4858"
+ },
+ "account_number": "485"
+ },
+ "Autres cr\u00e9ances hors activit\u00e9s ordinaires (HAO)": {
+ "account_number": "488"
+ }
+ },
+ "49-D\u00e9pr\u00e9ciations et provisions pour risques \u00e0 court terme (tiers) (ACTIF)": {
+ "D\u00e9pr\u00e9ciations des comptes clients": {
+ "Cr\u00e9ances litigieuses": {
+ "account_number": "4911"
+ },
+ "Cr\u00e9ances douteuses": {
+ "account_number": "4912"
+ },
+ "account_number": "491"
+ },
+ "D\u00e9pr\u00e9ciations des comptes organismes internationaux": {
+ "account_number": "495"
+ },
+ "D\u00e9pr\u00e9ciations des comptes apporteurs, associ\u00e9s et groupe": {
+ "Associ\u00e9s, comptes courants": {
+ "account_number": "4962"
+ },
+ "Associ\u00e9s, op\u00e9rations faites en commun": {
+ "account_number": "4963"
+ },
+ "Groupe, comptes courants": {
+ "account_number": "4966"
+ },
+ "account_number": "496"
+ },
+ "D\u00e9pr\u00e9ciations des comptes d\u00e9biteurs divers": {
+ "account_number": "497"
+ },
+ "D\u00e9pr\u00e9ciations des comptes de cr\u00e9ances HAO": {
+ "Cr\u00e9ances sur cessions d\u2019immobilisations": {
+ "account_number": "4985"
+ },
+ "Cr\u00e9ances sur cessions de titres de placement": {
+ "account_number": "4986"
+ },
+ "Autres cr\u00e9ances HAO": {
+ "account_number": "4988"
+ },
+ "account_number": "498"
+ },
+ "Provisions pour risques \u00e0 court terme": {
+ "Sur op\u00e9rations d\u2019exploitation": {
+ "account_number": "4991"
+ },
+ "Sur op\u00e9rations financi\u00e8res": {
+ "account_number": "4997"
+ },
+ "Sur op\u00e9rations HAO": {
+ "account_number": "4998"
+ },
+ "account_number": "499"
+ }
+ },
+ "root_type": "Asset"
+ },
+ "4-Comptes de Tiers (PASSIF)": {
+ "40-Fournisseurs et comptes rattach\u00e9s (PASSIF)": {
+ "Fournisseurs, dettes en compte": {
+ "Fournisseurs": {
+ "account_type": "Payable",
+ "account_number": "4011"
+ },
+ "Fournisseurs groupe": {
+ "account_type": "Payable",
+ "account_number": "4012"
+ },
+ "Fournisseurs sous-traitants": {
+ "account_type": "Payable",
+ "account_number": "4013"
+ },
+ "Fournisseurs, r\u00e9serve de propri\u00e9t\u00e9": {
+ "account_type": "Payable",
+ "account_number": "4016"
+ },
+ "Fournisseur, retenues de garantie": {
+ "account_type": "Payable",
+ "account_number": "4017"
+ },
+ "account_type": "Payable",
+ "account_number": "401"
+ },
+ "Fournisseurs, effets \u00e0 payer": {
+ "Fournisseurs Effets \u00e0 payer": {
+ "account_type": "Payable",
+ "account_number": "4021"
+ },
+ "Fournisseurs Groupe, effets \u00e0 payer": {
+ "account_type": "Payable",
+ "account_number": "4022"
+ },
+ "Fournisseurs Sous-traitants, effets \u00e0 payer": {
+ "account_type": "Payable",
+ "account_number": "4023"
+ },
+ "account_type": "Payable",
+ "account_number": "402"
+ },
+ "Fournisseurs, acquisitions courantes d\u2019immobilisations": {
+ "Fournisseurs Dettes en comptes, immobilisations incorporelles": {
+ "account_type": "Payable",
+ "account_number": "4041"
+ },
+ "Fournisseurs Dettes en comptes, immobilisations corporelles": {
+ "account_type": "Payable",
+ "account_number": "4042"
+ },
+ "Fournisseurs Effets \u00e0 payer, immobilisations incorporelles": {
+ "account_type": "Payable",
+ "account_number": "4046"
+ },
+ "Fournisseurs Effets \u00e0 payer, immobilisations corporelles": {
+ "account_type": "Payable",
+ "account_number": "4047"
+ },
+ "account_type": "Payable",
+ "account_number": "404"
+ },
+ "Fournisseurs, factures non parvenues": {
+ "Fournisseurs": {
+ "account_type": "Stock Received But Not Billed",
+ "account_number": "4081"
+ },
+ "Fournisseurs groupe": {
+ "account_type": "Stock Received But Not Billed",
+ "account_number": "4082"
+ },
+ "Fournisseurs sous-traitants": {
+ "account_type": "Stock Received But Not Billed",
+ "account_number": "4083"
+ },
+ "Fournisseurs, int\u00e9r\u00eats courus": {
+ "account_type": "Stock Received But Not Billed",
+ "account_number": "4086"
+ },
+ "account_type": "Stock Received But Not Billed",
+ "account_number": "408"
+ },
+ "account_type": "Payable"
+ },
+ "41-Clients et comptes rattach\u00e9s (PASSIF)": {
+ "Clients cr\u00e9diteurs": {
+ "Clients, avances et acomptes re\u00e7us": {
+ "account_number": "4191"
+ },
+ "Clients groupe, avances et acomptes re\u00e7us": {
+ "account_number": "4192"
+ },
+ "Clients, dettes pour emballages et mat\u00e9riels consign\u00e9s": {
+ "account_number": "4194"
+ },
+ "Clients, rabais, remises, ristournes et autres avoirs \u00e0 accorder": {
+ "account_number": "4198"
+ },
+ "account_number": "419"
+ }
+ },
+ "42-Personnel (PASSIF)": {
+ "Personnel, r\u00e9mun\u00e9rations dues": {
+ "account_number": "422"
+ },
+ "Personnel, oppositions, saisies-arr\u00eats": {
+ "Personnel, oppositions": {
+ "account_number": "4231"
+ },
+ "Personnel, saisies-arr\u00eats": {
+ "account_number": "4232"
+ },
+ "Personnel, avis \u00e0 tiers d\u00e9tenteur": {
+ "account_number": "4233"
+ },
+ "account_number": "423"
+ },
+ "Personnel, \u0153uvres sociales internes": {
+ "Assistance m\u00e9dicale": {
+ "account_number": "4241"
+ },
+ "Allocations familiales": {
+ "account_number": "4242"
+ },
+ "Organismes sociaux rattach\u00e9s \u00e0 l\u2019entit\u00e9": {
+ "account_number": "4245"
+ },
+ "Autres \u0153uvres sociales internes": {
+ "account_number": "4248"
+ },
+ "account_number": "424"
+ },
+ "Repr\u00e9sentants du personnel": {
+ "D\u00e9l\u00e9gu\u00e9s du personnel": {
+ "account_number": "4251"
+ },
+ "Syndicats et Comit\u00e9s d\u2019entreprises, d\u2019\u00c9tablissement": {
+ "account_number": "4252"
+ },
+ "Autres repr\u00e9sentants du personnel": {
+ "account_number": "4258"
+ },
+ "account_number": "425"
+ },
+ "Personnel, participation aux b\u00e9n\u00e9fices et au capital": {
+ "Participation aux b\u00e9n\u00e9fices": {
+ "account_number": "4261"
+ },
+ "Participation au capital": {
+ "account_number": "4264"
+ },
+ "account_number": "426"
+ },
+ "Personnel d\u00e9p\u00f4ts": {
+ "account_number": "427"
+ },
+ "Personnel, charges \u00e0 payer et produits \u00e0 recevoir": {
+ "Dettes provisionn\u00e9es pour cong\u00e9s \u00e0 payer": {
+ "account_number": "4281"
+ },
+ "Autres charges \u00e0 payer": {
+ "account_number": "4286"
+ },
+ "Produits \u00e0 recevoir": {
+ "account_number": "4287"
+ },
+ "account_number": "428"
+ }
+ },
+ "43-Organismes sociaux (PASSIF)": {
+ "438-Organismes sociaux, charges \u00e0 payer et produits \u00e0 recevoir": {
+ "Charges sociales sur gratifications \u00e0 payer": {
+ "account_number": "4381"
+ },
+ "Charges sociales sur cong\u00e9s \u00e0 payer": {
+ "account_number": "4382"
+ },
+ "Autres charges \u00e0 payer": {
+ "account_number": "4386"
+ }
+ }
+ },
+ "44-\u00c9tat et collectivit\u00e9s publiques (PASSIF)": {
+ "\u00c9tat, imp\u00f4t sur les b\u00e9n\u00e9fices": {
+ "account_number": "441"
+ },
+ "\u00c9tat, autres imp\u00f4ts et taxes": {
+ "Imp\u00f4ts et taxes d\u2019\u00c9tat": {
+ "account_number": "4421"
+ },
+ "Imp\u00f4ts et taxes pour les collectivit\u00e9s publiques": {
+ "account_number": "4422"
+ },
+ "Imp\u00f4ts et taxes recouvrables sur des obligataires": {
+ "account_number": "4423"
+ },
+ "Imp\u00f4ts et taxes recouvrables sur des associ\u00e9s": {
+ "account_number": "4424"
+ },
+ "Droits de douane": {
+ "account_number": "4426"
+ },
+ "Autres imp\u00f4ts et taxes": {
+ "account_number": "4428"
+ },
+ "account_number": "442"
+ },
+ "\u00c9tat, TVA due ou cr\u00e9dit de TVA": {
+ "\u00c9tat, TVA due": {
+ "account_number": "4441"
+ },
+ "\u00c9tat, cr\u00e9dit de TVA \u00e0 reporter": {
+ "account_number": "4449"
+ },
+ "account_number": "444"
+ },
+ "\u00c9tat, autres taxes sur le chiffre d\u2019affaires": {
+ "account_number": "446"
+ },
+ "\u00c9tat, imp\u00f4ts retenus \u00e0 la source": {
+ "Imp\u00f4t G\u00e9n\u00e9ral sur le revenu": {
+ "account_number": "4471"
+ },
+ "Imp\u00f4ts sur salaires": {
+ "account_number": "4472"
+ },
+ "Contribution nationale": {
+ "account_number": "4473"
+ },
+ "Contribution nationale de solidarit\u00e9": {
+ "account_number": "4474"
+ },
+ "Autres imp\u00f4ts et contributions": {
+ "account_number": "4478"
+ },
+ "account_number": "447"
+ }
+ },
+ "46-Apporteurs, associ\u00e9s et groupe (PASSIF)": {
+ "461-Apporteurs, op\u00e9rations sur le capital (PASSIF)": {
+ "Apporteurs, apports en nature": {
+ "account_number": "4611"
+ },
+ "Apporteurs, apports en num\u00e9raire": {
+ "account_number": "4612"
+ },
+ "Apporteurs, versements re\u00e7us sur augmentation de capital": {
+ "account_number": "4615"
+ },
+ "Apporteurs, versements anticip\u00e9s": {
+ "account_number": "4616"
+ },
+ "Apporteurs d\u00e9faillants": {
+ "account_number": "4617"
+ },
+ "Apporteurs, capital \u00e0 rembourser": {
+ "account_number": "4619"
+ }
+ },
+ "462-Associ\u00e9s, comptes courants": {
+ "Principal": {
+ "account_number": "4621"
+ },
+ "Int\u00e9r\u00eats courus": {
+ "account_number": "4626"
+ }
+ },
+ "463-Associ\u00e9s, op\u00e9rations faites en commun et GIE": {
+ "Op\u00e9rations courantes": {
+ "account_number": "4631"
+ },
+ "Int\u00e9r\u00eats courus": {
+ "account_number": "4636"
+ }
+ },
+ "Associ\u00e9s, dividendes \u00e0 payer": {
+ "account_number": "465"
+ },
+ "Groupe, comptes courants": {
+ "account_number": "466"
+ }
+ },
+ "47-D\u00e9biteurs et cr\u00e9diteurs divers (PASSIF)": {
+ "471-D\u00e9biteurs et cr\u00e9diteurs divers": {
+ "D\u00e9biteurs divers": {
+ "account_number": "4711"
+ },
+ "Cr\u00e9diteurs divers": {
+ "account_number": "4712"
+ },
+ "Obligataires": {
+ "account_number": "4713"
+ },
+ "R\u00e9mun\u00e9rations d\u2019administrateurs": {
+ "account_number": "4715"
+ },
+ "Compte d\u2019affacturage": {
+ "account_number": "4716"
+ },
+ "D\u00e9biteurs divers retenues de garantie": {
+ "account_number": "4717"
+ },
+ "Apport, compte de fusion et op\u00e9rations assimil\u00e9es": {
+ "account_number": "4718"
+ },
+ "Bons de souscription d\u2019actions et d\u2019obligations": {
+ "account_number": "4719"
+ }
+ },
+ "474-Compte de r\u00e9partition p\u00e9riodique des charges et des produits (PASSIF)": {
+ "Compte de r\u00e9partition p\u00e9riodique des charges": {
+ "account_number": "4746"
+ }
+ },
+ "475-Compte transitoire, ajustement sp\u00e9cial li\u00e9 \u00e0 la r\u00e9vision du SYSCOHADA (PASSIF)": {
+ "Compte passif": {
+ "account_number": "4752"
+ }
+ },
+ "Produits constat\u00e9s d\u2019avance": {
+ "account_number": "477"
+ },
+ "479-\u00c9carts de conversion passif": {
+ "Augmentation des cr\u00e9ances d\u2019exploitation": {
+ "account_number": "4791"
+ },
+ "Augmentation des cr\u00e9ances financi\u00e8res": {
+ "account_number": "4792"
+ },
+ "Diminution des dettes d\u2019exploitation": {
+ "account_number": "4793"
+ },
+ "Diminution des dettes financi\u00e8res": {
+ "account_number": "4794"
+ },
+ "Diff\u00e9rences d\u2019\u00e9valuation sur instruments de tr\u00e9sorerie": {
+ "account_number": "4797"
+ },
+ "Diff\u00e9rences compens\u00e9es par couverture de change": {
+ "account_number": "4798"
+ }
+ }
+ },
+ "48-Cr\u00e9ances et dettes hors activit\u00e9s ordinaires (HAO) (PASSIF)": {
+ "Fournisseurs d\u2019investissements": {
+ "Immobilisations incorporelles": {
+ "account_number": "4811"
+ },
+ "Immobilisations corporelles": {
+ "account_number": "4812"
+ },
+ "Versements restant \u00e0 effectuer sur titres de participation et titres immobilis\u00e9s non lib\u00e9r\u00e9s": {
+ "account_number": "4813"
+ },
+ "R\u00e9serve de propri\u00e9t\u00e9": {
+ "account_number": "4816"
+ },
+ "Retenues de garantie": {
+ "account_number": "4817"
+ },
+ "Factures non parvenues": {
+ "account_number": "4818"
+ },
+ "account_number": "481"
+ },
+ "Fournisseurs d\u2019investissements, effets \u00e0 payer": {
+ "Immobilisations incorporelles": {
+ "account_number": "4821"
+ },
+ "Immobilisations corporelles": {
+ "account_number": "4822"
+ },
+ "account_number": "482"
+ },
+ "Autres dettes hors activit\u00e9s ordinaires (HAO)": {
+ "Produits": {
+ "account_number": "4887"
+ },
+ "account_number": "484"
+ }
+ },
+ "root_type": "Liability"
+ },
+ "Comptes de tr\u00e9sorerie": {
+ "Titres de placement": {
+ "Titres du tr\u00e9sor et bons de caisse \u00e0 court terme": {
+ "Titres du Tr\u00e9sor \u00e0 court terme": {
+ "account_number": "5011"
+ },
+ "Titres d\u2019organismes financiers": {
+ "account_number": "5012"
+ },
+ "Bons de caisse \u00e0 court terme": {
+ "account_number": "5013"
+ },
+ "Frais d\u2019acquisition des titres de tr\u00e9sor et bons de caisse": {
+ "account_number": "5016"
+ },
+ "account_number": "501"
+ },
+ "Actions": {
+ "Actions ou parts propres": {
+ "account_number": "5021"
+ },
+ "Actions cot\u00e9es": {
+ "account_number": "5022"
+ },
+ "Actions non cot\u00e9es": {
+ "account_number": "5023"
+ },
+ "Actions d\u00e9membr\u00e9es (certificats d\u2019investissement, droits de vote)": {
+ "account_number": "5024"
+ },
+ "Autres actions": {
+ "account_number": "5025"
+ },
+ "Frais d\u2019acquisition des actions": {
+ "account_number": "5026"
+ },
+ "account_number": "502"
+ },
+ "Obligations": {
+ "Obligations \u00e9mises par la soci\u00e9t\u00e9 et rachet\u00e9es par elle": {
+ "account_number": "5031"
+ },
+ "Obligations cot\u00e9es": {
+ "account_number": "5032"
+ },
+ "Obligations non cot\u00e9es": {
+ "account_number": "5033"
+ },
+ "Autres obligations": {
+ "account_number": "5035"
+ },
+ "Frais d\u2019acquisition des obligations": {
+ "account_number": "5036"
+ },
+ "account_number": "503"
+ },
+ "Bons de souscription": {
+ "Bons de souscription d\u2019actions": {
+ "account_number": "5042"
+ },
+ "Bons de souscription d\u2019obligations": {
+ "account_number": "5043"
+ },
+ "account_number": "504"
+ },
+ "Titres n\u00e9gociables hors r\u00e9gion": {
+ "account_number": "505"
+ },
+ "Int\u00e9r\u00eats courus": {
+ "Titres du Tr\u00e9sor et bons de caisse \u00e0 court terme": {
+ "account_number": "5061"
+ },
+ "Actions": {
+ "account_number": "5062"
+ },
+ "Obligations": {
+ "account_number": "5063"
+ },
+ "account_number": "506"
+ },
+ "Autres titres de placement et cr\u00e9ances assimil\u00e9es": {
+ "account_number": "508"
+ },
+ "account_number": "50"
+ },
+ "Valeurs \u00e0 encaisser": {
+ "Effets \u00e0 encaisser": {
+ "account_number": "511"
+ },
+ "Effets \u00e0 l\u2019encaissement": {
+ "account_number": "512"
+ },
+ "Ch\u00e8ques \u00e0 encaisser": {
+ "account_number": "513"
+ },
+ "Ch\u00e8ques \u00e0 l\u2019encaissement": {
+ "account_number": "514"
+ },
+ "Cartes de cr\u00e9dit \u00e0 encaisser": {
+ "account_number": "515"
+ },
+ "Autres valeurs \u00e0 l\u2019encaissement": {
+ "Warrants": {
+ "account_number": "5181"
+ },
+ "Billets de fonds": {
+ "account_number": "5182"
+ },
+ "Ch\u00e8ques de voyage": {
+ "account_number": "5185"
+ },
+ "Coupons \u00e9chus": {
+ "account_number": "5186"
+ },
+ "Int\u00e9r\u00eats \u00e9chus des obligations": {
+ "account_number": "5187"
+ },
+ "account_number": "518"
+ },
+ "account_number": "51"
+ },
+ "Banques": {
+ "Banques locales": {
+ "Banques en monnaie nationale": {
+ "account_type": "Bank",
+ "account_number": "5211"
+ },
+ "Banques en devises": {
+ "account_type": "Bank",
+ "account_number": "5215"
+ },
+ "account_type": "Bank",
+ "account_number": "521"
+ },
+ "Banques autres \u00c9tats r\u00e9gion": {
+ "account_number": "522"
+ },
+ "Banques autres \u00c9tats zone mon\u00e9taire": {
+ "account_number": "523"
+ },
+ "Banques hors zone mon\u00e9taire": {
+ "account_number": "524"
+ },
+ "Banques d\u00e9p\u00f4t \u00e0 terme": {
+ "account_number": "525"
+ },
+ "Banques, int\u00e9r\u00eats courus": {
+ "Banque, int\u00e9r\u00eats courus, charges \u00e0 payer": {
+ "account_number": "5261"
+ },
+ "Banque, int\u00e9r\u00eats courus, produits \u00e0 recevoir": {
+ "account_number": "5267"
+ },
+ "account_number": "526"
+ },
+ "account_number": "52"
+ },
+ "\u00c9tablissements financiers et assimil\u00e9s": {
+ "Ch\u00e8ques postaux": {
+ "account_number": "531"
+ },
+ "Tr\u00e9sor": {
+ "account_number": "532"
+ },
+ "Soci\u00e9t\u00e9s de gestion et d\u2019interm\u00e9diation (SGI)": {
+ "account_number": "533"
+ },
+ "\u00c9tablissements financiers, int\u00e9r\u00eats courus": {
+ "account_number": "536"
+ },
+ "Autres organismes financiers": {
+ "account_number": "538"
+ },
+ "account_number": "53"
+ },
+ "Instruments de tr\u00e9sorerie": {
+ "Options de taux d\u2019int\u00e9r\u00eat": {
+ "account_number": "541"
+ },
+ "Options de taux de change": {
+ "account_number": "542"
+ },
+ "Options de taux boursiers": {
+ "account_number": "543"
+ },
+ "Instruments de march\u00e9s \u00e0 terme": {
+ "account_number": "544"
+ },
+ "Avoirs d\u2019or et autres m\u00e9taux pr\u00e9cieux": {
+ "account_number": "545"
+ },
+ "account_number": "54"
+ },
+ "Instruments de monnaie \u00e9lectronique": {
+ "Monnaie \u00e9lectronique carte carburant": {
+ "account_number": "551"
+ },
+ "Monnaie \u00e9lectronique t\u00e9l\u00e9phone portable": {
+ "account_number": "552"
+ },
+ "Monnaie \u00e9lectronique carte p\u00e9age": {
+ "account_number": "553"
+ },
+ "Porte-monnaie \u00e9lectronique": {
+ "account_number": "554"
+ },
+ "Autres instruments de monnaies \u00e9lectroniques": {
+ "account_number": "558"
+ },
+ "account_number": "55"
+ },
+ "Banques, cr\u00e9dits de tr\u00e9sorerie et d\u2019escompte": {
+ "Cr\u00e9dits de tr\u00e9sorerie": {
+ "account_number": "561"
+ },
+ "Escompte de cr\u00e9dits de campagne": {
+ "account_number": "564"
+ },
+ "Escompte de cr\u00e9dits ordinaires": {
+ "account_number": "565"
+ },
+ "Banques, cr\u00e9dits de tr\u00e9sorerie, int\u00e9r\u00eats courus": {
+ "account_number": "566"
+ },
+ "account_number": "56"
+ },
+ "Caisse": {
+ "Caisse si\u00e8ge social": {
+ "Caisse en monnaie nationale": {
+ "account_number": "5711"
+ },
+ "Caisse en devises": {
+ "account_number": "5712"
+ },
+ "account_number": "571"
+ },
+ "Caisse succursale A": {
+ "En monnaie nationale": {
+ "account_number": "5721"
+ },
+ "En devises": {
+ "account_number": "5722"
+ },
+ "account_number": "572"
+ },
+ "Caisse succursale B": {
+ "En monnaie nationale": {
+ "account_number": "5731"
+ },
+ "En devises": {
+ "account_number": "5732"
+ },
+ "account_number": "573"
+ },
+ "account_number": "57"
+ },
+ "R\u00e9gies d\u2019avances, accr\u00e9ditifs et virements internes": {
+ "R\u00e9gies d\u2019avance": {
+ "account_number": "581"
+ },
+ "Accr\u00e9ditifs": {
+ "account_number": "582"
+ },
+ "Virements de fonds": {
+ "account_number": "585"
+ },
+ "Autres virements internes": {
+ "account_number": "588"
+ },
+ "account_number": "58"
+ },
+ "D\u00e9pr\u00e9ciations et provisions pour risque \u00e0 court terme": {
+ "D\u00e9pr\u00e9ciations des titres de placement": {
+ "account_number": "590"
+ },
+ "D\u00e9pr\u00e9ciations des titres et valeurs \u00e0 encaisser": {
+ "account_number": "591"
+ },
+ "D\u00e9pr\u00e9ciations des comptes banques": {
+ "account_number": "592"
+ },
+ "D\u00e9pr\u00e9ciations des comptes \u00e9tablissements financiers et assimil\u00e9s": {
+ "account_number": "593"
+ },
+ "D\u00e9pr\u00e9ciations des comptes d\u2019instruments de tr\u00e9sorerie": {
+ "account_number": "594"
+ },
+ "Provisions pour risque \u00e0 court terme \u00e0 caract\u00e8re financier": {
+ "account_number": "599"
+ },
+ "account_number": "59"
+ },
+ "root_type": "Asset",
+ "account_number": "5"
+ },
+ "Comptes de charges des activit\u00e9s ordinaires": {
+ "Achats et variations de stocks": {
+ "Achats de marchandises": {
+ "Dans la R\u00e9gion": {
+ "account_number": "6011"
+ },
+ "Hors R\u00e9gion": {
+ "account_number": "6012"
+ },
+ "Aux entit\u00e9s du groupe dans la R\u00e9gion": {
+ "account_number": "6013"
+ },
+ "Aux entit\u00e9s du groupe hors R\u00e9gion": {
+ "account_number": "6014"
+ },
+ "Frais sur achats": {
+ "account_number": "6015"
+ },
+ "Rabais, remises et ristournes obtenus (non ventil\u00e9s)": {
+ "account_number": "6019"
+ },
+ "account_number": "601"
+ },
+ "Achats de mati\u00e8res premi\u00e8res et fournitures li\u00e9es": {
+ "Dans la R\u00e9gion": {
+ "account_number": "6021"
+ },
+ "Hors R\u00e9gion": {
+ "account_number": "6022"
+ },
+ "Aux entit\u00e9s du groupe dans la R\u00e9gion": {
+ "account_number": "6023"
+ },
+ "Aux entit\u00e9s du groupe hors R\u00e9gion": {
+ "account_number": "6024"
+ },
+ "Frais sur achats": {
+ "account_number": "6025"
+ },
+ "Rabais, remises et ristournes obtenus (non ventil\u00e9s)": {
+ "account_number": "6029"
+ },
+ "account_number": "602"
+ },
+ "Variations des stocks de biens achet\u00e9s": {
+ "Variations des stocks de marchandises": {
+ "account_number": "6031"
+ },
+ "Variations des stocks de mati\u00e8res premi\u00e8res et fournitures li\u00e9es": {
+ "account_number": "6032"
+ },
+ "Variations des stocks d\u2019autres approvisionnements": {
+ "account_number": "6033"
+ },
+ "account_number": "603"
+ },
+ "Achats stock\u00e9s de mati\u00e8res et fournitures consommables": {
+ "Mati\u00e8res consommables": {
+ "account_number": "6041"
+ },
+ "Mati\u00e8res combustibles": {
+ "account_number": "6042"
+ },
+ "Produits d\u2019entretien": {
+ "account_number": "6043"
+ },
+ "Fournitures d\u2019atelier et d\u2019usine": {
+ "account_number": "6044"
+ },
+ "Frais sur achat": {
+ "account_number": "6045"
+ },
+ "Fournitures de magasin": {
+ "account_number": "6046"
+ },
+ "Fournitures de bureau": {
+ "account_number": "6047"
+ },
+ "Rabais, remises et ristournes obtenus (non ventil\u00e9s)": {
+ "account_number": "6049"
+ },
+ "account_number": "604"
+ },
+ "Autres achats": {
+ "Fournitures non stockables Eau": {
+ "account_number": "6051"
+ },
+ "Fournitures non stockables \u00c9lectricit\u00e9": {
+ "account_number": "6052"
+ },
+ "Fournitures non stockables Autres \u00e9nergies": {
+ "account_number": "6053"
+ },
+ "Fournitures d\u2019entretien non stockables": {
+ "account_number": "6054"
+ },
+ "Fournitures de bureau non stockables": {
+ "account_number": "6055"
+ },
+ "Achats de petit mat\u00e9riel et outillage": {
+ "account_number": "6056"
+ },
+ "Achats d\u2019\u00e9tudes et prestations de services": {
+ "account_number": "6057"
+ },
+ "Achats de travaux, mat\u00e9riels et \u00e9quipements": {
+ "account_number": "6058"
+ },
+ "Rabais, remises et ristournes obtenus (non ventil\u00e9s)": {
+ "account_number": "6059"
+ },
+ "account_number": "605"
+ },
+ "Achats d\u2019emballages": {
+ "Emballages perdus": {
+ "account_number": "6081"
+ },
+ "Emballages r\u00e9cup\u00e9rables non identifiables": {
+ "account_number": "6082"
+ },
+ "Emballages \u00e0 usage mixte": {
+ "account_number": "6083"
+ },
+ "Frais sur achats": {
+ "account_number": "6085"
+ },
+ "Rabais, remises et ristournes obtenus (non ventil\u00e9s)": {
+ "account_number": "6089"
+ },
+ "account_number": "608"
+ },
+ "account_number": "60"
+ },
+ "Transports": {
+ "Transports sur ventes": {
+ "account_number": "612"
+ },
+ "Transports pour le compte de tiers": {
+ "account_number": "613"
+ },
+ "Transports du personnel": {
+ "account_number": "614"
+ },
+ "Transports de plis": {
+ "account_number": "616"
+ },
+ "Autres frais de transport": {
+ "Voyages et d\u00e9placements": {
+ "account_number": "6181"
+ },
+ "Transports entre \u00e9tablissements ou chantiers": {
+ "account_number": "6182"
+ },
+ "Transports administratifs": {
+ "account_number": "6183"
+ },
+ "account_number": "618"
+ },
+ "account_number": "61"
+ },
+ "Services ext\u00e9rieurs": {
+ "Sous-traitance g\u00e9n\u00e9rale": {
+ "account_number": "621"
+ },
+ "Locations, charges locatives": {
+ "Locations de terrains": {
+ "account_number": "6221"
+ },
+ "Locations de b\u00e2timents": {
+ "account_number": "6222"
+ },
+ "Locations de mat\u00e9riels et outillages": {
+ "account_number": "6223"
+ },
+ "Malis sur emballages": {
+ "account_number": "6224"
+ },
+ "Locations d\u2019emballages": {
+ "account_number": "6225"
+ },
+ "Fermages et loyers du foncier": {
+ "account_number": "6226"
+ },
+ "Locations et charges locatives diverses": {
+ "account_number": "6228"
+ },
+ "account_number": "622"
+ },
+ "Redevances de location acquisition": {
+ "Cr\u00e9dit-bail immobilier": {
+ "account_number": "6232"
+ },
+ "Cr\u00e9dit-bail mobilier": {
+ "account_number": "6233"
+ },
+ "Location-vente": {
+ "account_number": "6234"
+ },
+ "Autres contrats de location acquisition": {
+ "account_number": "6238"
+ },
+ "account_number": "623"
+ },
+ "Entretien, r\u00e9parations, remise en \u00e9tat et maintenance": {
+ "Entretien et r\u00e9parations des biens immobiliers": {
+ "account_number": "6241"
+ },
+ "Entretien et r\u00e9parations des biens mobiliers": {
+ "account_number": "6242"
+ },
+ "Maintenance": {
+ "account_number": "6243"
+ },
+ "Charges de d\u00e9mant\u00e8lement et remise en \u00e9tat": {
+ "account_number": "6244"
+ },
+ "Autres entretiens et r\u00e9parations": {
+ "account_number": "6248"
+ },
+ "account_number": "624"
+ },
+ "Primes d\u2019assurance": {
+ "Assurances multirisques": {
+ "account_number": "6251"
+ },
+ "Assurances mat\u00e9riel de transport": {
+ "account_number": "6252"
+ },
+ "Assurances risques d\u2019exploitation": {
+ "account_number": "6253"
+ },
+ "Assurances responsabilit\u00e9 du producteur": {
+ "account_number": "6254"
+ },
+ "Assurances insolvabilit\u00e9 clients": {
+ "account_number": "6255"
+ },
+ "Assurances transport sur ventes": {
+ "account_number": "6257"
+ },
+ "Autres primes d\u2019assurances": {
+ "account_number": "6258"
+ },
+ "account_number": "625"
+ },
+ "\u00c9tudes, recherches et documentation": {
+ "\u00c9tudes et recherches": {
+ "account_number": "6261"
+ },
+ "Documentation g\u00e9n\u00e9rale": {
+ "account_number": "6265"
+ },
+ "Documentation technique": {
+ "account_number": "6266"
+ },
+ "account_number": "626"
+ },
+ "Publicit\u00e9, publications, relations publiques": {
+ "Annonces, insertions": {
+ "account_number": "6271"
+ },
+ "Catalogues, imprim\u00e9s publicitaires": {
+ "account_number": "6272"
+ },
+ "\u00c9chantillons": {
+ "account_number": "6273"
+ },
+ "Foires et expositions": {
+ "account_number": "6274"
+ },
+ "Publications": {
+ "account_number": "6275"
+ },
+ "Cadeaux \u00e0 la client\u00e8le": {
+ "account_number": "6276"
+ },
+ "Frais de colloques, s\u00e9minaires, conf\u00e9rences": {
+ "account_number": "6277"
+ },
+ "Autres charges de publicit\u00e9 et relations publiques": {
+ "account_number": "6278"
+ },
+ "account_number": "627"
+ },
+ "Frais de t\u00e9l\u00e9communications": {
+ "Frais de t\u00e9l\u00e9phone": {
+ "account_number": "6281"
+ },
+ "Frais de t\u00e9lex": {
+ "account_number": "6282"
+ },
+ "Frais de t\u00e9l\u00e9copie": {
+ "account_number": "6283"
+ },
+ "Autres frais de t\u00e9l\u00e9communications": {
+ "account_number": "6288"
+ },
+ "account_number": "628"
+ },
+ "account_number": "62"
+ },
+ "Autres services ext\u00e9rieurs": {
+ "Frais bancaires": {
+ "Frais sur titres (vente, garde)": {
+ "account_number": "6311"
+ },
+ "Frais sur effets": {
+ "account_number": "6312"
+ },
+ "Location de coffres": {
+ "account_number": "6313"
+ },
+ "Commissions d\u2019affacturage": {
+ "account_number": "6314"
+ },
+ "Commissions sur cartes de cr\u00e9dit": {
+ "account_number": "6315"
+ },
+ "Frais d\u2019\u00e9mission d\u2019emprunts": {
+ "account_number": "6316"
+ },
+ "Frais sur instruments monnaie \u00e9lectronique": {
+ "account_number": "6317"
+ },
+ "Autres frais bancaires": {
+ "account_number": "6318"
+ },
+ "account_number": "631"
+ },
+ "R\u00e9mun\u00e9rations d\u2019interm\u00e9diaires et de conseils": {
+ "Commissions et courtages sur ventes": {
+ "account_number": "6322"
+ },
+ "Honoraires des professions r\u00e9glement\u00e9es": {
+ "account_number": "6324"
+ },
+ "Frais d\u2019actes et de contentieux": {
+ "account_number": "6325"
+ },
+ "R\u00e9mun\u00e9rations d\u2019affacturage": {
+ "account_number": "6326"
+ },
+ "R\u00e9mun\u00e9rations des autres prestataires de services": {
+ "account_number": "6327"
+ },
+ "Divers frais": {
+ "account_number": "6328"
+ },
+ "account_number": "632"
+ },
+ "Frais de formation du personnel": {
+ "account_number": "633"
+ },
+ "Redevances pour brevets, licences, logiciels, concessions et droits et valeurs similaires": {
+ "Redevances pour brevets, licences": {
+ "account_number": "6342"
+ },
+ "Redevances pour logiciels": {
+ "account_number": "6343"
+ },
+ "Redevances pour marques": {
+ "account_number": "6344"
+ },
+ "Redevances pour sites internet": {
+ "account_number": "6345"
+ },
+ "Redevances pour concessions, droits et valeurs similaires": {
+ "account_number": "6346"
+ },
+ "account_number": "634"
+ },
+ "Cotisations": {
+ "Cotisations": {
+ "account_number": "6351"
+ },
+ "Concours divers": {
+ "account_number": "6358"
+ },
+ "account_number": "635"
+ },
+ "R\u00e9mun\u00e9rations de personnel ext\u00e9rieur \u00e0 l\u2019entit\u00e9": {
+ "Personnel int\u00e9rimaire": {
+ "account_number": "6371"
+ },
+ "Personnel d\u00e9tach\u00e9 ou pr\u00eat\u00e9 \u00e0 l\u2019entit\u00e9": {
+ "account_number": "6372"
+ },
+ "account_number": "637"
+ },
+ "Autres charges externes": {
+ "Frais de recrutement du personnel": {
+ "account_number": "6381"
+ },
+ "Frais de d\u00e9m\u00e9nagement": {
+ "account_number": "6382"
+ },
+ "R\u00e9ceptions": {
+ "account_number": "6383"
+ },
+ "Missions": {
+ "account_number": "6384"
+ },
+ "Charges de copropri\u00e9t\u00e9": {
+ "account_number": "6385"
+ },
+ "account_number": "638"
+ },
+ "account_number": "63"
+ },
+ "Imp\u00f4ts et taxes": {
+ "Imp\u00f4ts et taxes directs": {
+ "Imp\u00f4ts fonciers et taxes annexes": {
+ "account_number": "6411"
+ },
+ "Patentes, licences et taxes annexes": {
+ "account_number": "6412"
+ },
+ "Taxes sur appointements et salaires": {
+ "account_number": "6413"
+ },
+ "Taxes d\u2019apprentissage": {
+ "account_number": "6414"
+ },
+ "Formation professionnelle continue": {
+ "account_number": "6415"
+ },
+ "Autres imp\u00f4ts et taxes directs": {
+ "account_number": "6418"
+ },
+ "account_number": "641"
+ },
+ "Imp\u00f4ts et taxes indirects": {
+ "account_number": "645"
+ },
+ "Droits d\u2019enregistrement": {
+ "Droits de mutation": {
+ "account_number": "6461"
+ },
+ "Droits de timbre": {
+ "account_number": "6462"
+ },
+ "Taxes sur les v\u00e9hicules de soci\u00e9t\u00e9": {
+ "account_number": "6463"
+ },
+ "Vignettes": {
+ "account_number": "6464"
+ },
+ "Autres droits": {
+ "account_number": "6468"
+ },
+ "account_number": "646"
+ },
+ "P\u00e9nalit\u00e9s, amendes fiscales": {
+ "P\u00e9nalit\u00e9s d\u2019assiette, imp\u00f4ts directs": {
+ "account_number": "6471"
+ },
+ "P\u00e9nalit\u00e9s d\u2019assiette, imp\u00f4ts indirects": {
+ "account_number": "6472"
+ },
+ "P\u00e9nalit\u00e9s de recouvrement, imp\u00f4ts directs": {
+ "account_number": "6473"
+ },
+ "P\u00e9nalit\u00e9s de recouvrement, imp\u00f4ts indirects": {
+ "account_number": "6474"
+ },
+ "Autres p\u00e9nalit\u00e9s et amendes fiscales": {
+ "account_number": "6478"
+ },
+ "account_number": "647"
+ },
+ "Autres imp\u00f4ts et taxes": {
+ "account_number": "648"
+ },
+ "account_number": "64"
+ },
+ "Autres charges": {
+ "Pertes sur cr\u00e9ances clients et autres d\u00e9biteurs": {
+ "Clients": {
+ "account_number": "6511"
+ },
+ "Autres d\u00e9biteurs": {
+ "account_number": "6515"
+ },
+ "account_number": "651"
+ },
+ "Quote-part de r\u00e9sultat sur op\u00e9rations faites en commun": {
+ "Quote-part transf\u00e9r\u00e9e de b\u00e9n\u00e9fices (comptabilit\u00e9 du g\u00e9rant)": {
+ "account_number": "6521"
+ },
+ "Pertes imput\u00e9es par transfert (comptabilit\u00e9 des associ\u00e9s non g\u00e9rants)": {
+ "account_number": "6525"
+ },
+ "account_number": "652"
+ },
+ "Valeurs comptables des cessions courantes d\u2019immobilisations": {
+ "Immobilisations incorporelles": {
+ "account_number": "6541"
+ },
+ "Immobilisations corporelles": {
+ "account_number": "6542"
+ },
+ "account_number": "654"
+ },
+ "Perte de change sur cr\u00e9ances et dettes commerciale": {
+ "account_number": "656"
+ },
+ "P\u00e9nalit\u00e9s et amendes p\u00e9nales": {
+ "account_number": "657"
+ },
+ "Charges diverses": {
+ "Indemnit\u00e9s de fonction et autres r\u00e9mun\u00e9rations d\u2019administrateurs": {
+ "account_number": "6581"
+ },
+ "Dons": {
+ "account_number": "6582"
+ },
+ "M\u00e9c\u00e9nat": {
+ "account_number": "6583"
+ },
+ "Autres charges diverses": {
+ "account_number": "6588"
+ },
+ "account_number": "658"
+ },
+ "Charges pour d\u00e9pr\u00e9ciations et provisions pour risques \u00e0 court terme d\u2019exploitation": {
+ "Sur risques \u00e0 court terme": {
+ "account_number": "6591"
+ },
+ "Sur stocks": {
+ "account_number": "6593"
+ },
+ "Sur cr\u00e9ances": {
+ "account_number": "6594"
+ },
+ "Autres charges pour d\u00e9pr\u00e9ciations et provisions pour risques \u00e0 court terme": {
+ "account_number": "6598"
+ },
+ "account_number": "659"
+ },
+ "account_number": "65"
+ },
+ "Charges de personnel": {
+ "R\u00e9mun\u00e9rations directes vers\u00e9es au personnel national": {
+ "Appointements salaires et commissions": {
+ "account_number": "6611"
+ },
+ "Primes et gratifications": {
+ "account_number": "6612"
+ },
+ "Cong\u00e9s pay\u00e9s": {
+ "account_number": "6613"
+ },
+ "Indemnit\u00e9s de pr\u00e9avis, de licenciement et de recherche d\u2019embauche": {
+ "account_number": "6614"
+ },
+ "Indemnit\u00e9s de maladie vers\u00e9es aux travailleurs": {
+ "account_number": "6615"
+ },
+ "Suppl\u00e9ment familial": {
+ "account_number": "6616"
+ },
+ "Avantages en nature": {
+ "account_number": "6617"
+ },
+ "Autres r\u00e9mun\u00e9rations directes": {
+ "account_number": "6618"
+ },
+ "account_number": "661"
+ },
+ "R\u00e9mun\u00e9rations directes vers\u00e9es au personnel non national": {
+ "Appointements salaires et commissions": {
+ "account_number": "6621"
+ },
+ "Primes et gratifications": {
+ "account_number": "6622"
+ },
+ "Cong\u00e9s pay\u00e9s": {
+ "account_number": "6623"
+ },
+ "Indemnit\u00e9s de pr\u00e9avis, de licenciement et de recherche d\u2019embauche": {
+ "account_number": "6624"
+ },
+ "Indemnit\u00e9s de maladie vers\u00e9es aux travailleurs": {
+ "account_number": "6625"
+ },
+ "Suppl\u00e9ment familial": {
+ "account_number": "6626"
+ },
+ "Avantages en nature": {
+ "account_number": "6627"
+ },
+ "Autres r\u00e9mun\u00e9rations directes": {
+ "account_number": "6628"
+ },
+ "account_number": "662"
+ },
+ "Indemnit\u00e9s forfaitaires vers\u00e9es au personnel": {
+ "Indemnit\u00e9s de logement": {
+ "account_number": "6631"
+ },
+ "Indemnit\u00e9s de repr\u00e9sentation": {
+ "account_number": "6632"
+ },
+ "Indemnit\u00e9s d\u2019expatriation": {
+ "account_number": "6633"
+ },
+ "Indemnit\u00e9s de transport": {
+ "account_number": "6634"
+ },
+ "Autres indemnit\u00e9s et avantages divers": {
+ "account_number": "6638"
+ },
+ "account_number": "663"
+ },
+ "Charges sociales": {
+ "Charges sociales sur r\u00e9mun\u00e9ration du personnel national": {
+ "account_number": "6641"
+ },
+ "Charges sociales sur r\u00e9mun\u00e9ration du personnel non national": {
+ "account_number": "6642"
+ },
+ "account_number": "664"
+ },
+ "R\u00e9mun\u00e9rations et charges sociales de l\u2019exploitant individuel": {
+ "R\u00e9mun\u00e9ration du travail de l\u2019exploitant": {
+ "account_number": "6661"
+ },
+ "Charges sociales": {
+ "account_number": "6662"
+ },
+ "account_number": "666"
+ },
+ "R\u00e9mun\u00e9ration transf\u00e9r\u00e9e de personnel ext\u00e9rieur": {
+ "Personnel int\u00e9rimaire": {
+ "account_number": "6671"
+ },
+ "Personnel d\u00e9tach\u00e9 ou pr\u00eat\u00e9 \u00e0 l\u2019entit\u00e9": {
+ "account_number": "6672"
+ },
+ "account_number": "667"
+ },
+ "Autres charges sociales": {
+ "Versements aux syndicats et comit\u00e9s d\u2019entreprise, d\u2019\u00e9tablissement": {
+ "account_number": "6681"
+ },
+ "Versements aux comit\u00e9s d\u2019hygi\u00e8ne et de s\u00e9curit\u00e9": {
+ "account_number": "6682"
+ },
+ "Versements et contributions aux autres \u0153uvres sociales": {
+ "account_number": "6683"
+ },
+ "M\u00e9decine du travail et pharmacie": {
+ "account_number": "6684"
+ },
+ "Assurances et organismes de sant\u00e9": {
+ "account_number": "6685"
+ },
+ "Assurances retraite et fonds de pension": {
+ "account_number": "6686"
+ },
+ "Majorations et p\u00e9nalit\u00e9s sociales": {
+ "account_number": "6687"
+ },
+ "Charges sociales diverses": {
+ "account_number": "6688"
+ },
+ "account_number": "668"
+ },
+ "account_number": "66"
+ },
+ "Frais financiers et charges assimil\u00e9es": {
+ "Int\u00e9r\u00eats des emprunts": {
+ "Emprunts obligataires": {
+ "account_number": "6711"
+ },
+ "Emprunts aupr\u00e8s des \u00e9tablissements de cr\u00e9dit": {
+ "account_number": "6712"
+ },
+ "Dettes li\u00e9es \u00e0 des participations": {
+ "account_number": "6713"
+ },
+ "Primes de remboursement des obligations": {
+ "account_number": "6714"
+ },
+ "account_number": "671"
+ },
+ "Int\u00e9r\u00eats dans loyers de location acquisition": {
+ "Int\u00e9r\u00eats dans loyers de location acquisition / cr\u00e9dit-bail immobilier": {
+ "account_number": "6722"
+ },
+ "Int\u00e9r\u00eats dans loyers de location acquisition / cr\u00e9dit-bail mobilier": {
+ "account_number": "6723"
+ },
+ "Int\u00e9r\u00eats dans loyers de location acquisition / location-vente": {
+ "account_number": "6724"
+ },
+ "Int\u00e9r\u00eats dans loyers des autres locations acquisition": {
+ "account_number": "6728"
+ },
+ "account_number": "672"
+ },
+ "Escomptes accord\u00e9s": {
+ "account_number": "673"
+ },
+ "Autres int\u00e9r\u00eats": {
+ "Avances re\u00e7ues et d\u00e9p\u00f4ts cr\u00e9diteurs": {
+ "account_number": "6741"
+ },
+ "Comptes courants bloqu\u00e9s": {
+ "account_number": "6742"
+ },
+ "Int\u00e9r\u00eats sur obligations cautionn\u00e9es": {
+ "account_number": "6743"
+ },
+ "Int\u00e9r\u00eats sur dettes commerciales": {
+ "account_number": "6744"
+ },
+ "Int\u00e9r\u00eats bancaires et sur op\u00e9rations de financement (escompte...)": {
+ "account_number": "6745"
+ },
+ "Int\u00e9r\u00eats sur dettes diverses": {
+ "account_number": "6748"
+ },
+ "account_number": "674"
+ },
+ "Escomptes des effets de commerce": {
+ "account_number": "675"
+ },
+ "Pertes de change financi\u00e8res": {
+ "account_number": "676"
+ },
+ "Pertes sur titres de placement": {
+ "Pertes sur cessions de titres de placement": {
+ "account_number": "6771"
+ },
+ "Mali provenant d\u2019attribution gratuite d\u2019actions au personnel salari\u00e9 et aux dirigeants": {
+ "account_number": "6772"
+ },
+ "account_number": "677"
+ },
+ "Pertes et charges sur risques financiers": {
+ "Sur rentes viag\u00e8res": {
+ "account_number": "6781"
+ },
+ "Sur op\u00e9rations financi\u00e8res": {
+ "account_number": "6782"
+ },
+ "Sur instruments de tr\u00e9sorerie": {
+ "account_number": "6784"
+ },
+ "account_number": "678"
+ },
+ "Charges pour d\u00e9pr\u00e9ciations et provisions pour risques \u00e0 court terme financi\u00e8res": {
+ "Sur risques financiers": {
+ "account_number": "6791"
+ },
+ "Sur titres de placement": {
+ "account_number": "6795"
+ },
+ "Autres charges pour d\u00e9pr\u00e9ciations et provisions pour risques \u00e0 court terme financi\u00e8res": {
+ "account_number": "6798"
+ },
+ "account_number": "679"
+ },
+ "account_number": "67"
+ },
+ "Dotations aux amortissements": {
+ "Dotations aux amortissements d\u2019exploitation": {
+ "Dotations aux amortissements des immobilisations incorporelles": {
+ "account_number": "6812"
+ },
+ "Dotations aux amortissements des immobilisations corporelles": {
+ "account_number": "6813"
+ },
+ "account_number": "681"
+ },
+ "account_number": "68"
+ },
+ "Dotations aux provisions et aux d\u00e9pr\u00e9ciations": {
+ "Dotations aux provisions et aux d\u00e9pr\u00e9ciations d\u2019exploitation": {
+ "Dotations aux provisions pour risques et charges": {
+ "account_number": "6911"
+ },
+ "Dotations aux d\u00e9pr\u00e9ciations des immobilisations incorporelles": {
+ "account_number": "6913"
+ },
+ "Dotations aux d\u00e9pr\u00e9ciations des immobilisations corporelles": {
+ "account_number": "6914"
+ },
+ "account_number": "691"
+ },
+ "Dotations aux provisions et aux d\u00e9pr\u00e9ciations financi\u00e8res": {
+ "Dotations aux provisions pour risques et charges": {
+ "account_number": "6971"
+ },
+ "Dotations aux d\u00e9pr\u00e9ciations des immobilisations financi\u00e8res": {
+ "account_number": "6972"
+ },
+ "account_number": "697"
+ },
+ "account_number": "69"
+ },
+ "root_type": "Expense",
+ "account_number": "6"
+ },
+ "Comptes de produits des activit\u00e9s ordinaires": {
+ "Ventes": {
+ "Ventes de marchandises": {
+ "Dans la R\u00e9gion": {
+ "account_number": "7011"
+ },
+ "Hors R\u00e9gion": {
+ "account_number": "7012"
+ },
+ "Aux entit\u00e9s du groupe dans la R\u00e9gion": {
+ "account_number": "7013"
+ },
+ "Aux entit\u00e9s du groupe hors R\u00e9gion": {
+ "account_number": "7014"
+ },
+ "Sur internet": {
+ "account_number": "7015"
+ },
+ "Rabais, remises, ristournes accord\u00e9s (non ventil\u00e9s)": {
+ "account_number": "7019"
+ },
+ "account_number": "701"
+ },
+ "Ventes de produits finis": {
+ "Dans la R\u00e9gion": {
+ "account_number": "7021"
+ },
+ "Hors R\u00e9gion": {
+ "account_number": "7022"
+ },
+ "Aux entit\u00e9s du groupe dans la R\u00e9gion": {
+ "account_number": "7023"
+ },
+ "Aux entit\u00e9s du groupe hors R\u00e9gion": {
+ "account_number": "7024"
+ },
+ "Sur internet": {
+ "account_number": "7025"
+ },
+ "Rabais, remises, ristournes accord\u00e9s (non ventil\u00e9s)": {
+ "account_number": "7029"
+ },
+ "account_number": "702"
+ },
+ "Ventes de produits interm\u00e9diaires": {
+ "Dans la R\u00e9gion": {
+ "account_number": "7031"
+ },
+ "Hors R\u00e9gion": {
+ "account_number": "7032"
+ },
+ "Aux entit\u00e9s du groupe dans la R\u00e9gion": {
+ "account_number": "7033"
+ },
+ "Aux entit\u00e9s du groupe hors R\u00e9gion": {
+ "account_number": "7034"
+ },
+ "Sur internet": {
+ "account_number": "7035"
+ },
+ "Rabais, remises, ristournes accord\u00e9s (non ventil\u00e9s)": {
+ "account_number": "7039"
+ },
+ "account_number": "703"
+ },
+ "Ventes de produits r\u00e9siduels": {
+ "Dans la R\u00e9gion": {
+ "account_number": "7041"
+ },
+ "Hors R\u00e9gion": {
+ "account_number": "7042"
+ },
+ "Aux entit\u00e9s du groupe dans la R\u00e9gion": {
+ "account_number": "7043"
+ },
+ "Aux entit\u00e9s du groupe hors R\u00e9gion": {
+ "account_number": "7044"
+ },
+ "Sur internet": {
+ "account_number": "7045"
+ },
+ "Rabais, remises, ristournes accord\u00e9s (non ventil\u00e9s)": {
+ "account_number": "7049"
+ },
+ "account_number": "704"
+ },
+ "Travaux factur\u00e9s": {
+ "Dans la R\u00e9gion": {
+ "account_number": "7051"
+ },
+ "Hors R\u00e9gion": {
+ "account_number": "7052"
+ },
+ "Aux entit\u00e9s du groupe dans la R\u00e9gion": {
+ "account_number": "7053"
+ },
+ "Aux entit\u00e9s du groupe hors R\u00e9gion": {
+ "account_number": "7054"
+ },
+ "Sur internet": {
+ "account_number": "7055"
+ },
+ "Rabais, remises, ristournes accord\u00e9s (non ventil\u00e9s)": {
+ "account_number": "7059"
+ },
+ "account_number": "705"
+ },
+ "Services vendus": {
+ "Dans la R\u00e9gion": {
+ "account_number": "7061"
+ },
+ "Hors R\u00e9gion": {
+ "account_number": "7062"
+ },
+ "Aux entit\u00e9s du groupe dans la R\u00e9gion": {
+ "account_number": "7063"
+ },
+ "Aux entit\u00e9s du groupe hors R\u00e9gion": {
+ "account_number": "7064"
+ },
+ "Sur internet": {
+ "account_number": "7065"
+ },
+ "Rabais, remises, ristournes accord\u00e9s (non ventil\u00e9s)": {
+ "account_number": "7069"
+ },
+ "account_number": "706"
+ },
+ "Produits accessoires": {
+ "Ports, emballages perdus et autres frais factur\u00e9s": {
+ "account_number": "7071"
+ },
+ "Commissions et courtages": {
+ "account_number": "7072"
+ },
+ "Locations": {
+ "account_number": "7073"
+ },
+ "Bonis sur reprises et cessions d\u2019emballages": {
+ "account_number": "7074"
+ },
+ "Mise \u00e0 disposition de personnel": {
+ "account_number": "7075"
+ },
+ "Redevances pour brevets, logiciels, marques et droits similaires": {
+ "account_number": "7076"
+ },
+ "Services exploit\u00e9s dans l\u2019int\u00e9r\u00eat du personnel": {
+ "account_number": "7077"
+ },
+ "Autres produits accessoires": {
+ "account_number": "7078"
+ },
+ "account_number": "707"
+ },
+ "account_number": "70"
+ },
+ "Subventions d\u2019exploitation": {
+ "Sur produits \u00e0 l\u2019exportation": {
+ "account_number": "711"
+ },
+ "Sur produits \u00e0 l\u2019importation": {
+ "account_number": "712"
+ },
+ "Sur produits de p\u00e9r\u00e9quation": {
+ "account_number": "713"
+ },
+ "Indemnit\u00e9s et subventions d\u2019exploitation (entit\u00e9 agricole)": {
+ "account_number": "714"
+ },
+ "Autres subventions d\u2019exploitation": {
+ "Vers\u00e9es par l\u2019\u00c9tat et les collectivit\u00e9s publiques": {
+ "account_number": "7181"
+ },
+ "Vers\u00e9es par les organismes internationaux": {
+ "account_number": "7182"
+ },
+ "Vers\u00e9es par des tiers": {
+ "account_number": "7183"
+ },
+ "account_number": "718"
+ },
+ "account_number": "71"
+ },
+ "Production immobilis\u00e9e": {
+ "Immobilisations incorporelles": {
+ "account_number": "721"
+ },
+ "Immobilisations corporelles": {
+ "Immobilisations corporelles (hors actifs biologiques)": {
+ "account_number": "7221"
+ },
+ "Immobilisations corporelles (actifs biologiques)": {
+ "account_number": "7222"
+ },
+ "account_number": "722"
+ },
+ "Production auto-consomm\u00e9e": {
+ "account_number": "724"
+ },
+ "Immobilisations financi\u00e8res": {
+ "account_number": "726"
+ },
+ "account_number": "72"
+ },
+ "Variations des stocks de biens et de services produits": {
+ "Variations des stocks de produits en cours": {
+ "Produits en cours": {
+ "account_number": "7341"
+ },
+ "Travaux en cours": {
+ "account_number": "7342"
+ },
+ "account_number": "734"
+ },
+ "Variations des en-cours de services": {
+ "\u00c9tudes en cours": {
+ "account_number": "7351"
+ },
+ "Prestations de services en cours": {
+ "account_number": "7352"
+ },
+ "account_number": "735"
+ },
+ "Variations des stocks de produits finis": {
+ "account_number": "736"
+ },
+ "Variations des stocks de produits interm\u00e9diaires et r\u00e9siduels": {
+ "Produits interm\u00e9diaires": {
+ "account_number": "7371"
+ },
+ "Produits r\u00e9siduels": {
+ "account_number": "7372"
+ },
+ "account_number": "737"
+ },
+ "account_number": "73"
+ },
+ "Autres produits": {
+ "Profits sur cr\u00e9ances clients et autres d\u00e9biteurs": {
+ "account_number": "751"
+ },
+ "Quote-part de r\u00e9sultat sur op\u00e9rations faites en commun": {
+ "Quote-part transf\u00e9r\u00e9e de pertes (comptabilit\u00e9 du g\u00e9rant)": {
+ "account_number": "7521"
+ },
+ "B\u00e9n\u00e9fices attribu\u00e9s par transfert (comptabilit\u00e9 des associ\u00e9s non g\u00e9rants)": {
+ "account_number": "7525"
+ },
+ "account_number": "752"
+ },
+ "Produits des cessions courantes d\u2019immobilisations": {
+ "Immobilisations incorporelles": {
+ "account_number": "7541"
+ },
+ "Immobilisations corporelles": {
+ "account_number": "7542"
+ },
+ "account_number": "754"
+ },
+ "Gains de change sur cr\u00e9ances et dettes commerciales": {
+ "account_number": "756"
+ },
+ "Produits divers": {
+ "Indemnit\u00e9s de fonction et autres r\u00e9mun\u00e9rations d\u2019administrateurs": {
+ "account_number": "7581"
+ },
+ "Indemnit\u00e9s d\u2019assurances re\u00e7ues": {
+ "account_number": "7582"
+ },
+ "Autres produits divers": {
+ "account_number": "7588"
+ },
+ "account_number": "758"
+ },
+ "Reprises de charges pour d\u00e9pr\u00e9ciations et provisions pour risques \u00e0 court terme d\u2019exploitation": {
+ "Sur risques \u00e0 court terme": {
+ "account_number": "7591"
+ },
+ "Sur stocks": {
+ "account_number": "7593"
+ },
+ "Sur cr\u00e9ances": {
+ "account_number": "7594"
+ },
+ "Sur autres charges pour d\u00e9pr\u00e9ciations et provisions pour risques \u00e0 court terme d\u2019exploitation": {
+ "account_number": "7598"
+ },
+ "account_number": "759"
+ },
+ "account_number": "75"
+ },
+ "Revenus financiers et produits assimil\u00e9s": {
+ "Int\u00e9r\u00eats de pr\u00eats et cr\u00e9ances diverses": {
+ "Int\u00e9r\u00eats de pr\u00eats": {
+ "account_number": "7712"
+ },
+ "Int\u00e9r\u00eats sur cr\u00e9ances diverses": {
+ "account_number": "7713"
+ },
+ "account_number": "771"
+ },
+ "Revenus de participations et autres titres immobilis\u00e9s": {
+ "Revenus des titres de participation": {
+ "account_number": "7721"
+ },
+ "Revenus autres titres immobilis\u00e9s": {
+ "account_number": "7722"
+ },
+ "account_number": "772"
+ },
+ "Escomptes obtenus": {
+ "account_number": "773"
+ },
+ "Revenus de placement": {
+ "Revenus des obligations": {
+ "account_number": "7745"
+ },
+ "Revenus des titres de placement": {
+ "account_number": "7746"
+ },
+ "account_number": "774"
+ },
+ "Int\u00e9r\u00eats dans loyers de location acquisition": {
+ "account_number": "775"
+ },
+ "Gains de change financiers": {
+ "account_number": "776"
+ },
+ "Gains sur cessions de titres de placement": {
+ "account_number": "777"
+ },
+ "Gains sur risques financiers": {
+ "Sur rentes viag\u00e8res": {
+ "account_number": "7781"
+ },
+ "Sur op\u00e9rations financi\u00e8res": {
+ "account_number": "7782"
+ },
+ "Sur instruments de tr\u00e9sorerie": {
+ "account_number": "7784"
+ },
+ "account_number": "778"
+ },
+ "Reprises de charges pour d\u00e9pr\u00e9ciations et provisions \u00e0 court terme financi\u00e8res": {
+ "Sur risques financiers": {
+ "account_number": "7791"
+ },
+ "Sur titres de placement": {
+ "account_number": "7795"
+ },
+ "Sur autres charges pour d\u00e9pr\u00e9ciations et provisions pour risques \u00e0 court terme financi\u00e8res": {
+ "account_number": "7798"
+ },
+ "account_number": "779"
+ },
+ "account_number": "77"
+ },
+ "Transferts de charges": {
+ "Transferts de charges d\u2019exploitation": {
+ "account_number": "781"
+ },
+ "Transferts de charges financi\u00e8res": {
+ "account_number": "787"
+ },
+ "account_number": "78"
+ },
+ "Reprises de provisions, de d\u00e9pr\u00e9ciations et autres": {
+ "Reprises de provisions et d\u00e9pr\u00e9ciations d\u2019exploitation": {
+ "Pour risques et charges": {
+ "account_number": "7911"
+ },
+ "Des immobilisations incorporelles": {
+ "account_number": "7913"
+ },
+ "Des immobilisations corporelles": {
+ "account_number": "7914"
+ },
+ "account_number": "791"
+ },
+ "Reprises de provisions et d\u00e9pr\u00e9ciations financi\u00e8res": {
+ "Pour risques et charges": {
+ "account_number": "7971"
+ },
+ "Des immobilisations financi\u00e8res": {
+ "account_number": "7972"
+ },
+ "account_number": "797"
+ },
+ "Reprises d\u2019amortissements": {
+ "account_number": "798"
+ },
+ "Reprises de subventions d\u2019investissement": {
+ "account_number": "799"
+ },
+ "account_number": "79"
+ },
+ "root_type": "Income",
+ "account_number": "7"
+ },
+ "8-Comptes des autres charges et des autres produits (CHARGES)": {
+ "Valeurs comptables des cessions d\u2019immobilisations": {
+ "Immobilisations incorporelles": {
+ "account_number": "811"
+ },
+ "Immobilisations corporelles": {
+ "account_number": "812"
+ },
+ "Immobilisations financi\u00e8res": {
+ "account_number": "816"
+ },
+ "account_number": "81"
+ },
+ "Charges hors activit\u00e9s ordinaires": {
+ "Charges HAO constat\u00e9es": {
+ "account_number": "831"
+ },
+ "Charges li\u00e9es aux op\u00e9rations de restructuration": {
+ "account_number": "833"
+ },
+ "Pertes sur cr\u00e9ances HAO": {
+ "account_number": "834"
+ },
+ "Dons et lib\u00e9ralit\u00e9s accord\u00e9s": {
+ "account_number": "835"
+ },
+ "Abandons de cr\u00e9ances consentis": {
+ "account_number": "836"
+ },
+ "Charges li\u00e9es aux op\u00e9rations de liquidation": {
+ "account_number": "837"
+ },
+ "Charges pour d\u00e9pr\u00e9ciations et provisions pour risques \u00e0 court terme HAO": {
+ "account_number": "839"
+ },
+ "account_number": "83"
+ },
+ "Dotations hors activit\u00e9s ordinaires": {
+ "Dotations aux provisions r\u00e9glement\u00e9es": {
+ "account_number": "851"
+ },
+ "Dotations aux amortissements HAO": {
+ "account_number": "852"
+ },
+ "Dotations aux d\u00e9pr\u00e9ciations HAO": {
+ "account_number": "853"
+ },
+ "Dotations aux provisions pour risques et charges HAO": {
+ "account_number": "854"
+ },
+ "Autres dotations HAO": {
+ "account_number": "858"
+ },
+ "account_number": "85"
+ },
+ "Participation des travailleurs": {
+ "Participation l\u00e9gale aux b\u00e9n\u00e9fices": {
+ "account_number": "871"
+ },
+ "Participation contractuelle aux b\u00e9n\u00e9fices": {
+ "account_number": "874"
+ },
+ "Autres participations": {
+ "account_number": "878"
+ },
+ "account_number": "87"
+ },
+ "Imp\u00f4ts sur le r\u00e9sultat": {
+ "Imp\u00f4ts sur les b\u00e9n\u00e9fices de l\u2019exercice": {
+ "Activit\u00e9s exerc\u00e9es dans l\u2019\u00c9tat": {
+ "account_number": "8911"
+ },
+ "Activit\u00e9s exerc\u00e9es dans les autres \u00c9tats de la R\u00e9gion": {
+ "account_number": "8912"
+ },
+ "Activit\u00e9s exerc\u00e9es hors R\u00e9gion": {
+ "account_number": "8913"
+ },
+ "account_number": "891"
+ },
+ "Rappel d\u2019imp\u00f4ts sur r\u00e9sultats ant\u00e9rieurs": {
+ "account_number": "892"
+ },
+ "Imp\u00f4t minimum forfaitaire IMF": {
+ "account_number": "895"
+ },
+ "D\u00e9gr\u00e8vements et annulations d\u2019imp\u00f4ts sur r\u00e9sultats ant\u00e9rieurs": {
+ "D\u00e9gr\u00e8vements": {
+ "account_number": "8991"
+ },
+ "Annulations pour pertes r\u00e9troactives": {
+ "account_number": "8994"
+ },
+ "account_number": "899"
+ },
+ "account_number": "89"
+ },
+ "root_type": "Expense"
+ },
+ "8-Comptes des autres charges et des autres produits (PRODUITS)": {
+ "Produits des cessions d\u2019immobilisations": {
+ "Immobilisations incorporelles": {
+ "account_number": "821"
+ },
+ "Immobilisations corporelles": {
+ "account_number": "822"
+ },
+ "Immobilisations financi\u00e8res": {
+ "account_number": "826"
+ },
+ "account_number": "82"
+ },
+ "Produits hors activit\u00e9s ordinaires": {
+ "Produits HAO constat\u00e9s": {
+ "account_number": "841"
+ },
+ "Produits li\u00e9s aux op\u00e9rations de restructuration": {
+ "account_number": "843"
+ },
+ "Indemnit\u00e9s et subventions HAO (entit\u00e9 agricole)": {
+ "account_number": "844"
+ },
+ "Dons et lib\u00e9ralit\u00e9s obtenus": {
+ "account_number": "845"
+ },
+ "Abandons de cr\u00e9ances obtenus": {
+ "account_number": "846"
+ },
+ "Produits li\u00e9s aux op\u00e9rations de liquidation": {
+ "account_number": "847"
+ },
+ "Transferts de charges HAO": {
+ "account_number": "848"
+ },
+ "Reprises de charges pour d\u00e9pr\u00e9ciations et provisions pour risques \u00e0 court terme HAO": {
+ "account_number": "849"
+ },
+ "account_number": "84"
+ },
+ "Reprises de charges, provisions et d\u00e9pr\u00e9ciations HAO": {
+ "Reprises de provisions r\u00e9glement\u00e9es": {
+ "account_number": "861"
+ },
+ "Reprises d\u2019amortissements HAO": {
+ "account_number": "862"
+ },
+ "Reprises de d\u00e9pr\u00e9ciations HAO": {
+ "account_number": "863"
+ },
+ "Reprises de provisions pour risques et charges HAO": {
+ "account_number": "864"
+ },
+ "Autres reprises HAO": {
+ "account_number": "868"
+ },
+ "account_number": "86"
+ },
+ "Subventions d\u2019\u00e9quilibre": {
+ "\u00c9tat": {
+ "account_number": "881"
+ },
+ "Collectivit\u00e9s publiques": {
+ "account_number": "884"
+ },
+ "Groupe": {
+ "account_number": "886"
+ },
+ "Autres": {
+ "account_number": "888"
+ },
+ "account_number": "88"
+ },
+ "root_type": "Income"
+ }
+ }
+}
\ No newline at end of file
diff --git a/erpnext/accounts/doctype/account/chart_of_accounts/verified/gq_plan_comptable.json b/erpnext/accounts/doctype/account/chart_of_accounts/verified/gq_plan_comptable.json
new file mode 100644
index 00000000000..ba2d8c7650b
--- /dev/null
+++ b/erpnext/accounts/doctype/account/chart_of_accounts/verified/gq_plan_comptable.json
@@ -0,0 +1,1919 @@
+{
+ "country_code": "gq",
+ "name": "Syscohada - Plan Comptable",
+ "tree": {
+ "1-Comptes de ressources durables": {
+ "10-Capital": {
+ "101-Capital social": {
+ "1011-Capital souscrit, non appel\u00e9": {},
+ "1012-Capital souscrit, appel\u00e9, non vers\u00e9": {},
+ "1013-Capital souscrit, appel\u00e9, vers\u00e9, non amorti": {},
+ "1014-Capital souscrit, appel\u00e9, vers\u00e9, amorti": {},
+ "1018-Capital souscrit soumis \u00e0 des conditions particuli\u00e8res": {}
+ },
+ "102-Capital par dotation": {
+ "1021-Dotation initiale": {},
+ "1022-Dotations compl\u00e9mentaires": {},
+ "1028-Autres dotations": {}
+ },
+ "103-Capital personnel": {},
+ "104-Compte de l\u2019exploitant": {
+ "1041-Apports temporaires": {},
+ "1042-Op\u00e9rations courantes": {},
+ "1043-R\u00e9mun\u00e9rations, imp\u00f4ts et autres charges personnelles": {},
+ "1047-Pr\u00e9l\u00e8vements d\u2019autoconsommation": {},
+ "1048-Autres pr\u00e9l\u00e8vements": {}
+ },
+ "105-Primes li\u00e9es au capital social": {
+ "1051-Primes d\u2019\u00e9mission": {},
+ "1052-Primes d\u2019apport": {},
+ "1053-Primes de fusion": {},
+ "1054-Primes de conversion": {},
+ "1058-Autres primes": {}
+ },
+ "106-\u00c9carts de r\u00e9\u00e9valuation": {
+ "1061-\u00c9carts de r\u00e9\u00e9valuation l\u00e9gale": {},
+ "1062-\u00c9carts de r\u00e9\u00e9valuation libre": {}
+ },
+ "109-Apporteurs, capital souscrit, non appel\u00e9": {}
+ },
+ "11-R\u00e9serves": {
+ "111-R\u00e9serve l\u00e9gale": {},
+ "112-R\u00e9serves statutaires ou contractuelles": {},
+ "113-R\u00e9serves r\u00e9glement\u00e9es": {
+ "1131-R\u00e9serves de plus-values nettes \u00e0 long terme": {},
+ "1132-R\u00e9serves d\u2019attribution gratuite d\u2019actions au personnel salari\u00e9 et aux dirigeants": {},
+ "1133-R\u00e9serves cons\u00e9cutives \u00e0 l\u2019octroi de subventions d\u2019investissement": {},
+ "1134-R\u00e9serves des valeurs mobili\u00e8res donnant acc\u00e8s au capital": {},
+ "1135-Autres r\u00e9serves r\u00e9glement\u00e9es": {}
+ },
+ "118-Autres r\u00e9serves": {
+ "1181-R\u00e9serves facultatives": {},
+ "1188-R\u00e9serves diverses": {}
+ }
+ },
+ "12-Report \u00e0 nouveau": {
+ "121-Report \u00e0 nouveau cr\u00e9diteur": {},
+ "129-Report \u00e0 nouveau d\u00e9biteur": {
+ "1291-Perte nette \u00e0 reporter": {},
+ "1292-Perte Amortissements r\u00e9put\u00e9s diff\u00e9r\u00e9s": {}
+ }
+ },
+ "13-R\u00e9sultat net de l\u2019exercice": {
+ "130-R\u00e9sultat en instance d\u2019affectation": {
+ "1301-R\u00e9sultat en instance d\u2019affectation : b\u00e9n\u00e9fice": {},
+ "1309-R\u00e9sultat en instance d\u2019affectation : perte": {}
+ },
+ "131-R\u00e9sultat net : b\u00e9n\u00e9fice": {},
+ "132-Marge commerciale (MC)": {},
+ "133-Valeur ajout\u00e9e (VA)": {},
+ "134-Exc\u00e9dent brut d\u2019exploitation (EBE)": {},
+ "135-R\u00e9sultat d\u2019exploitation (RE)": {},
+ "136-R\u00e9sultat financier (RF)": {},
+ "137-R\u00e9sultat des activit\u00e9s ordinaires (RAO)": {},
+ "138-R\u00e9sultat hors activit\u00e9s ordinaires (RHAO)": {
+ "1381-R\u00e9sultat de fusion": {},
+ "1382-R\u00e9sultat d\u2019apport partiel d\u2019actif": {},
+ "1383-R\u00e9sultat de scission": {},
+ "1384-R\u00e9sultat de liquidation": {}
+ },
+ "139-R\u00e9sultat net : perte": {}
+ },
+ "14-Subventions d\u2019investissement": {
+ "141-Subventions d\u2019\u00e9quipement": {
+ "1411-\u00c9tat": {},
+ "1412-R\u00e9gions": {},
+ "1413-D\u00e9partements": {},
+ "1414-Communes et collectivit\u00e9s publiques d\u00e9centralis\u00e9es": {},
+ "1415-Entit\u00e9s publiques ou mixtes": {},
+ "1416-Entit\u00e9s et organismes priv\u00e9s": {},
+ "1417-Organismes internationaux": {},
+ "1418-Autres": {}
+ },
+ "148-Autres subventions d\u2019investissement": {}
+ },
+ "15-Provisions r\u00e9glement\u00e9es et fonds assimil\u00e9s": {
+ "151-Amortissements d\u00e9rogatoires": {},
+ "152-Plus-values de cession \u00e0 r\u00e9investir": {},
+ "153-Fonds r\u00e9glement\u00e9s": {
+ "1531-Fonds National": {},
+ "1532-Pr\u00e9l\u00e8vement pour le Budget": {}
+ },
+ "154-Provisions sp\u00e9ciales de r\u00e9\u00e9valuation": {},
+ "155-Provisions r\u00e9glement\u00e9es relatives aux immobilisations": {
+ "1551-Reconstitution des gisements miniers et p\u00e9troliers": {}
+ },
+ "156-Provisions r\u00e9glement\u00e9es relatives aux stocks": {
+ "1561-Hausse de prix": {},
+ "1562-Fluctuation des cours": {}
+ },
+ "157-Provisions pour investissement": {},
+ "158-Autres provisions et fonds r\u00e9glement\u00e9s": {}
+ },
+ "16-Emprunts et dettes assimil\u00e9es": {
+ "161-Emprunts obligataires": {
+ "1611-Emprunts obligataires ordinaires": {},
+ "1612-Emprunts obligataires convertibles en actions": {},
+ "1613-Emprunts obligataires remboursables en actions": {},
+ "1618-Autres emprunts obligataires": {}
+ },
+ "162-Emprunts et dettes aupr\u00e8s des \u00e9tablissements de cr\u00e9dit": {},
+ "163-Avances re\u00e7ues de l\u2019\u00c9tat": {},
+ "164-Avances re\u00e7ues et comptes courants bloqu\u00e9s": {},
+ "165-D\u00e9p\u00f4ts et cautionnements re\u00e7us": {
+ "1651-D\u00e9p\u00f4ts": {},
+ "1652-Cautionnements": {}
+ },
+ "166-Int\u00e9r\u00eats courus": {
+ "1661-Sur emprunts obligataires": {},
+ "1662-Sur emprunts et dettes aupr\u00e8s des \u00e9tablissements de cr\u00e9dit": {},
+ "1663-Sur avances re\u00e7ues de l\u2019\u00c9tat": {},
+ "1664-Sur avances re\u00e7ues et comptes courants bloqu\u00e9s": {},
+ "1665-Sur d\u00e9p\u00f4ts et cautionnements re\u00e7us": {},
+ "1667-Sur avances assorties de conditions particuli\u00e8res": {},
+ "1668-Sur autres emprunts et dettes": {}
+ },
+ "167-Avances assorties de conditions particuli\u00e8res": {
+ "1671-Avances bloqu\u00e9es pour augmentation du capital": {},
+ "1672-Avances conditionn\u00e9es par l\u2019\u00c9tat": {},
+ "1673-Avances conditionn\u00e9es par les autres organismes africains": {},
+ "1674-Avances conditionn\u00e9es par les organismes internationaux": {}
+ },
+ "168-Autres emprunts et dettes": {
+ "1681-Rentes viag\u00e8res capitalis\u00e9es": {},
+ "1682-Billets de fonds": {},
+ "1683-Dettes cons\u00e9cutives \u00e0 des titres emprunt\u00e9s": {},
+ "1684-Emprunts participatifs": {},
+ "1685-Participation des travailleurs aux b\u00e9n\u00e9fices": {},
+ "1686-Emprunts et dettes contract\u00e9s aupr\u00e8s des autres tiers": {}
+ }
+ },
+ "17-Dettes de location acquisition": {
+ "172-Dettes de location acquisition / cr\u00e9dit bail immobilier": {},
+ "173-Dettes de location acquisition / cr\u00e9dit bail mobilier": {},
+ "174-Dettes de location acquisition / location de vente": {},
+ "176-Int\u00e9r\u00eats courus": {
+ "1762-Sur dettes de location acquisition / cr\u00e9dit-bail immobilier": {},
+ "1763-Sur dettes de location acquisition / cr\u00e9dit-bail mobilier": {},
+ "1764-Sur dettes de location acquisition / location-vente": {},
+ "1768-Sur autres dettes de location acquisition": {}
+ },
+ "178-Autres dettes de location acquisition": {}
+ },
+ "18-Dettes li\u00e9es \u00e0 des participations et comptes de liaison des \u00e9tablissements et soci\u00e9t\u00e9s en participation": {
+ "181-Dettes li\u00e9es \u00e0 des participations": {
+ "1811-Dettes li\u00e9es \u00e0 des participations (groupe)": {},
+ "1812-Dettes li\u00e9es \u00e0 des participations (hors groupe)": {}
+ },
+ "182-Dettes li\u00e9es \u00e0 des soci\u00e9t\u00e9s en participation": {},
+ "183-Int\u00e9r\u00eats courus sur dettes li\u00e9es \u00e0 des participations": {},
+ "184-Comptes permanents bloqu\u00e9s des \u00e9tablissements et succursales": {},
+ "185-Comptes permanents non bloqu\u00e9s des \u00e9tablissements et succursales": {},
+ "186-Comptes de liaison charges": {},
+ "187-Comptes de liaison produits": {},
+ "188-Comptes de liaison des soci\u00e9t\u00e9s en participation": {}
+ },
+ "19-Provisions pour risques et charges": {
+ "191-Provisions pour litiges": {},
+ "192-Provisions pour garanties donn\u00e9es aux clients": {},
+ "193-Provisions pour pertes sur march\u00e9s \u00e0 ach\u00e8vement futur": {},
+ "194-Provisions pour pertes de change": {},
+ "195-Provisions pour imp\u00f4ts": {},
+ "196-Provisions pour pensions et obligations similaires": {
+ "1961-Provisions pour pensions et obligations similaires engagement de retraite": {},
+ "1962-Actif du r\u00e9gime de retraite": {}
+ },
+ "197-Provisions pour restructuration": {},
+ "198-Autres provisions pour risques et charges": {
+ "1981-Provisions pour amendes et p\u00e9nalit\u00e9s": {},
+ "1983-Provisions pour propre assureur": {},
+ "1984-Provisions pour d\u00e9mant\u00e8lement et remise en \u00e9tat": {},
+ "1985-Provisions pour droits \u00e0 r\u00e9duction ou avantage en nature (ch\u00e8ques cadeau, cartes de fid\u00e9lit\u00e9...)": {},
+ "1988-Provisions pour divers risques et charges": {}
+ }
+ },
+ "root_type": "Equity"
+ },
+ "2-Comptes d\u2019actif immobilis\u00e9": {
+ "21-Immobilisations incorporelles": {
+ "account_type": "Fixed Asset",
+ "211-Frais de d\u00e9veloppement": {
+ "account_type": "Fixed Asset"
+ },
+ "212-Brevets, licences, concessions et droits similaires": {
+ "account_type": "Fixed Asset",
+ "2121-Brevets": {
+ "account_type": "Fixed Asset"
+ },
+ "2122-Licences": {
+ "account_type": "Fixed Asset"
+ },
+ "2123-Concessions de service public": {
+ "account_type": "Fixed Asset"
+ },
+ "2128-Autres concessions et droits similaires": {
+ "account_type": "Fixed Asset"
+ }
+ },
+ "213-Logiciels et sites internet": {
+ "account_type": "Fixed Asset",
+ "2131-Logiciels": {
+ "account_type": "Fixed Asset"
+ },
+ "2132-Sites internet": {
+ "account_type": "Fixed Asset"
+ }
+ },
+ "214-Marques": {
+ "account_type": "Fixed Asset"
+ },
+ "215-Fonds commercial": {
+ "account_type": "Fixed Asset"
+ },
+ "216-Droit au bail": {
+ "account_type": "Fixed Asset"
+ },
+ "217-Investissements de cr\u00e9ation": {
+ "account_type": "Fixed Asset"
+ },
+ "218-Autres droits et valeurs incorporels": {
+ "account_type": "Fixed Asset",
+ "2181-Frais de prospection et d\u2019\u00e9valuation de ressources min\u00e9rales": {
+ "account_type": "Fixed Asset"
+ },
+ "2182-Co\u00fbts d\u2019obtention du contrat": {
+ "account_type": "Fixed Asset"
+ },
+ "2183-Fichiers clients, notices, titres de journaux et magazines": {
+ "account_type": "Fixed Asset"
+ },
+ "2184-Co\u00fbts des franchises": {
+ "account_type": "Fixed Asset"
+ },
+ "2188-Divers droits et valeurs incorporelles": {
+ "account_type": "Fixed Asset"
+ }
+ },
+ "219-Immobilisations incorporelles en cours": {
+ "account_type": "Fixed Asset",
+ "2191-Frais de d\u00e9veloppement": {
+ "account_type": "Fixed Asset"
+ },
+ "2193-Logiciels et internet": {
+ "account_type": "Fixed Asset"
+ },
+ "2198-Autres droits et valeurs incorporels": {
+ "account_type": "Fixed Asset"
+ }
+ }
+ },
+ "22-Terrains": {
+ "account_type": "Fixed Asset",
+ "221-Terrains agricoles et forestiers": {
+ "account_type": "Fixed Asset",
+ "2211-Terrains d\u2019exploitation agricole": {
+ "account_type": "Fixed Asset"
+ },
+ "2212-Terrains d\u2019exploitation foresti\u00e8re": {
+ "account_type": "Fixed Asset"
+ },
+ "2218-Autres terrains": {
+ "account_type": "Fixed Asset"
+ }
+ },
+ "222-Terrains nus": {
+ "account_type": "Fixed Asset",
+ "2221-Terrains \u00e0 b\u00e2tir": {
+ "account_type": "Fixed Asset"
+ },
+ "2228-Autres terrains nus": {
+ "account_type": "Fixed Asset"
+ }
+ },
+ "223-Terrains b\u00e2tis": {
+ "account_type": "Fixed Asset",
+ "2231-Pour b\u00e2timents industriels et agricoles": {
+ "account_type": "Fixed Asset"
+ },
+ "2232-Pour b\u00e2timents administratifs et commerciaux": {
+ "account_type": "Fixed Asset"
+ },
+ "2234-Pour b\u00e2timents affect\u00e9s aux autres op\u00e9rations professionnelles": {
+ "account_type": "Fixed Asset"
+ },
+ "2235-Pour b\u00e2timents affect\u00e9s aux autres op\u00e9rations non professionnelles": {
+ "account_type": "Fixed Asset"
+ },
+ "2238-Autres terrains b\u00e2tis": {
+ "account_type": "Fixed Asset"
+ }
+ },
+ "224-Travaux de mise en valeur des terrains": {
+ "account_type": "Fixed Asset",
+ "2241-Plantation d\u2019arbres et d\u2019arbustes": {
+ "account_type": "Fixed Asset"
+ },
+ "2245-Am\u00e9liorations du fonds": {
+ "account_type": "Fixed Asset"
+ },
+ "2248-Autres travaux": {
+ "account_type": "Fixed Asset"
+ }
+ },
+ "225-Terrains de carri\u00e8res tr\u00e9fonds": {
+ "account_type": "Fixed Asset",
+ "2251-Carri\u00e8res": {
+ "account_type": "Fixed Asset"
+ }
+ },
+ "226-Terrains am\u00e9nag\u00e9s": {
+ "account_type": "Fixed Asset",
+ "2261-Parkings": {
+ "account_type": "Fixed Asset"
+ }
+ },
+ "227-Terrains mis en concession": {
+ "account_type": "Fixed Asset"
+ },
+ "228-Autres terrains": {
+ "account_type": "Fixed Asset",
+ "2281-Terrains immeubles de placement": {
+ "account_type": "Fixed Asset"
+ },
+ "2285-Terrains des logements affect\u00e9s au personnel": {
+ "account_type": "Fixed Asset"
+ },
+ "2286-Terrains de location acquisition": {
+ "account_type": "Fixed Asset"
+ },
+ "2288-Divers terrains": {
+ "account_type": "Fixed Asset"
+ }
+ },
+ "229-Am\u00e9nagements de terrains en cours": {
+ "account_type": "Fixed Asset",
+ "2291-Terrains agricoles et forestiers": {
+ "account_type": "Fixed Asset"
+ },
+ "2292-Terrains nus": {
+ "account_type": "Fixed Asset"
+ },
+ "2295-Terrains de carri\u00e8res tr\u00e9fonds": {
+ "account_type": "Fixed Asset"
+ },
+ "2298-Autres terrains": {
+ "account_type": "Fixed Asset"
+ }
+ }
+ },
+ "23-B\u00e2timents, installations techniques et agencements": {
+ "231-B\u00e2timents industriels, agricoles, administratifs et commerciaux sur sol propre": {
+ "2311-B\u00e2timents industriels": {},
+ "2312-B\u00e2timents agricoles": {},
+ "2313-B\u00e2timents administratifs et commerciaux": {},
+ "2314-B\u00e2timents affect\u00e9s au logement du personnel": {},
+ "2315-B\u00e2timents immeubles de placement": {},
+ "2316-B\u00e2timents de location acquisition": {}
+ },
+ "232-B\u00e2timents industriels, agricoles, administratifs et commerciaux sur sol d\u2019autrui": {
+ "2321-B\u00e2timents industriels": {},
+ "2322-B\u00e2timents agricoles": {},
+ "2323-B\u00e2timents administratifs et commerciaux": {},
+ "2324-B\u00e2timents affect\u00e9s au logement du personnel": {},
+ "2325-B\u00e2timents immeubles de placement": {},
+ "2326-B\u00e2timents de location acquisition": {}
+ },
+ "233-Ouvrages d\u2019infrastructure": {
+ "2331-Voies de terre": {},
+ "2332-Voies de fer": {},
+ "2333-Voies d\u2019eau": {},
+ "2334-Barrages, Digues": {},
+ "2335-Pistes d\u2019a\u00e9rodrome": {},
+ "2338-Autres ouvrages d\u2019infrastructures": {}
+ },
+ "234-Am\u00e9nagements, agencements et installations techniques": {
+ "2341-Installations complexes sp\u00e9cialis\u00e9es sur sol propre": {},
+ "2342-Installations complexes sp\u00e9cialis\u00e9es sur sol d\u2019autrui": {},
+ "2343-Installations \u00e0 caract\u00e8re sp\u00e9cifique sur sol propre": {},
+ "2344-Installations \u00e0 caract\u00e8re sp\u00e9cifique sur sol d\u2019autrui": {},
+ "2345-Am\u00e9nagements et agencements des b\u00e2timents": {}
+ },
+ "235-Am\u00e9nagements de bureaux": {
+ "2351-Installations g\u00e9n\u00e9rales": {},
+ "2358-Autres am\u00e9nagements de bureaux": {}
+ },
+ "237-B\u00e2timents industriels, agricoles et commerciaux mis en concession": {},
+ "238-Autres installations et agencements": {},
+ "239-B\u00e2timents am\u00e9nagements, agencements et installations en cours": {
+ "2391-B\u00e2timents en cours": {},
+ "2392-Installations en cours": {},
+ "2393-Ouvrages d\u2019infrastructure en cours": {},
+ "2394-Am\u00e9nagements et agencements et installations techniques en cours": {},
+ "2395-Am\u00e9nagements de bureaux en cours": {},
+ "2398-Autres installations et agencements en cours": {}
+ }
+ },
+ "24-Mat\u00e9riel, mobilier et actifs biologiques": {
+ "241-Mat\u00e9riel et outillage industriel et commercial": {
+ "2411-Mat\u00e9riel industriel": {},
+ "2412-Outillage industriel": {},
+ "2413-Mat\u00e9riel commercial": {},
+ "2414-Outillage commercial": {},
+ "2416-Mat\u00e9riel & outillage industriel et commercial de location-acquisition": {}
+ },
+ "242-Mat\u00e9riel et outillage agricole": {
+ "2421-Mat\u00e9riel agricole": {},
+ "2422-Outillage agricole": {},
+ "2426-Mat\u00e9riel & outillage agricole de location-acquisition": {}
+ },
+ "243-Mat\u00e9riel d\u2019emballage r\u00e9cup\u00e9rable et identifiable": {},
+ "244-Mat\u00e9riel et mobilier": {
+ "2441-Mat\u00e9riel de bureau": {},
+ "2442-Mat\u00e9riel informatique": {},
+ "2443-Mat\u00e9riel bureautique": {},
+ "2444-Mobilier de bureau": {},
+ "2445-Mat\u00e9riel et mobilier immeubles de placement": {},
+ "2446-Mat\u00e9riel et mobilier de location acquisition": {},
+ "2447-Mat\u00e9riel et mobilier des logements du personnel": {}
+ },
+ "245-Mat\u00e9riel de transport": {
+ "2451-Mat\u00e9riel automobile": {},
+ "2452-Mat\u00e9riel ferroviaire": {},
+ "2453-Mat\u00e9riel fluvial, lagunaire": {},
+ "2454-Mat\u00e9riel naval": {},
+ "2455-Mat\u00e9riel a\u00e9rien": {},
+ "2456-Mat\u00e9riel de transport de location-acquisition": {},
+ "2457-Mat\u00e9riel hippomobile": {},
+ "2458-Autres mat\u00e9riels de transport": {}
+ },
+ "246-Actifs biologiques": {
+ "2461-Cheptel, animaux de trait": {},
+ "2462-Cheptel, animaux reproducteurs": {},
+ "2463-Animaux de garde": {},
+ "2465-Plantations agricoles": {},
+ "2468-Autres actifs biologiques": {}
+ },
+ "247-Agencements, am\u00e9nagements du mat\u00e9riel et actifs biologiques": {
+ "2471-Agencements et am\u00e9nagements du mat\u00e9riel": {},
+ "2472-Agencements et am\u00e9nagements des actifs biologiques": {},
+ "2478-Autres agencements, am\u00e9nagements du mat\u00e9riel et actifs biologiques": {}
+ },
+ "248-Autres mat\u00e9riels et mobiliers": {
+ "2481-Collections et \u0153uvres d\u2019art": {},
+ "2488-Divers mat\u00e9riels mobiliers": {}
+ },
+ "249-Mat\u00e9riels et actifs biologiques en cours": {
+ "2491-Mat\u00e9riel et outillage industriel et commercial": {},
+ "2492-Mat\u00e9riel et outillage agricole": {},
+ "2493-Mat\u00e9riel d\u2019emballage r\u00e9cup\u00e9rable et identifiable": {},
+ "2494-Mat\u00e9riel et mobilier de bureau": {},
+ "2495-Mat\u00e9riel de transport": {},
+ "2496-Actifs biologiques": {},
+ "2497-Agencements am\u00e9nagements du mat\u00e9riel et actifs biologiques": {},
+ "2498-Autres mat\u00e9riels et actifs biologiques en cours": {}
+ }
+ },
+ "25-Avances et acomptes vers\u00e9s sur immobilisations": {
+ "251-Avances et acomptes vers\u00e9s sur immobilisations incorporelles": {},
+ "252-Avances et acomptes vers\u00e9s sur immobilisations corporelles": {}
+ },
+ "26-Titres de participation": {
+ "261-Titres de participation dans des soci\u00e9t\u00e9s sous contr\u00f4le exclusif": {},
+ "262-Titres de participation dans des soci\u00e9t\u00e9s sous contr\u00f4le conjoint": {},
+ "263-Titres de participation dans des soci\u00e9t\u00e9s conf\u00e9rant une influence notable": {},
+ "265-Participations dans des organismes professionnels": {},
+ "266-Parts dans des groupements d\u2019int\u00e9r\u00eat \u00e9conomique (GIE)": {},
+ "268-Autres titres de participation": {}
+ },
+ "27-Autres immobilisations financi\u00e8res": {
+ "271-Pr\u00eats et cr\u00e9ances": {
+ "2711-Pr\u00eats participatifs": {},
+ "2712-Pr\u00eats aux associ\u00e9s": {},
+ "2713-Billets de fonds": {},
+ "2714-Titres pr\u00eat\u00e9s": {},
+ "2718-Autres pr\u00eats et cr\u00e9ances": {}
+ },
+ "272-Pr\u00eats au personnel": {
+ "2721-Pr\u00eats immobiliers": {},
+ "2722-Pr\u00eats mobiliers et d\u2019installation": {},
+ "2728-Autres pr\u00eats au personnel": {}
+ },
+ "273-Cr\u00e9ances sur l\u2019\u00c9tat": {
+ "2731-Retenues de garantie": {},
+ "2733-Fonds r\u00e9glement\u00e9": {},
+ "2734-Cr\u00e9ances sur le conc\u00e9dant": {},
+ "2738-Autres cr\u00e9ances sur l\u2019\u00c9tat": {}
+ },
+ "274-Titres immobilis\u00e9s": {
+ "2741-Titres immobilis\u00e9s de l\u2019activit\u00e9 de portefeuille (TIAP)": {},
+ "2742-Titres participatifs": {},
+ "2743-Certificats d\u2019investissement": {},
+ "2744-Parts de fonds commun de placement (FCP)": {},
+ "2745-Obligations": {},
+ "2746-Actions ou parts propres": {},
+ "2748-Autres titres immobilis\u00e9s": {}
+ },
+ "275-D\u00e9p\u00f4ts et cautionnements vers\u00e9s": {
+ "2751-D\u00e9p\u00f4ts pour loyers d\u2019avance": {},
+ "2752-D\u00e9p\u00f4ts pour l\u2019\u00e9lectricit\u00e9": {},
+ "2753-D\u00e9p\u00f4ts pour l\u2019eau": {},
+ "2754-D\u00e9p\u00f4ts pour le gaz": {},
+ "2755-D\u00e9p\u00f4ts pour le t\u00e9l\u00e9phone, le t\u00e9lex, la t\u00e9l\u00e9copie": {},
+ "2756-Cautionnements sur march\u00e9s publics": {},
+ "2757-Cautionnements sur autres op\u00e9rations": {},
+ "2758-Autres d\u00e9p\u00f4ts et cautionnements": {}
+ },
+ "276-Int\u00e9r\u00eats courus": {
+ "2761-Pr\u00eats et cr\u00e9ances non commerciales": {},
+ "2762-Pr\u00eats au personnel": {},
+ "2763-Cr\u00e9ances sur l\u2019\u00c9tat": {},
+ "2764-Titres immobilis\u00e9s": {},
+ "2765-D\u00e9p\u00f4ts et cautionnements vers\u00e9s": {},
+ "2767-Cr\u00e9ances rattach\u00e9es \u00e0 des participations": {},
+ "2768-Immobilisations financi\u00e8res diverses": {}
+ },
+ "277-Cr\u00e9ances rattach\u00e9es \u00e0 des participations et avances \u00e0 des GIE": {
+ "2771-Cr\u00e9ances rattach\u00e9es \u00e0 des participations (groupe)": {},
+ "2772-Cr\u00e9ances rattach\u00e9es \u00e0 des participations (hors groupe)": {},
+ "2773-Cr\u00e9ances rattach\u00e9es \u00e0 des soci\u00e9t\u00e9s en participation": {},
+ "2774-Avances \u00e0 des Groupements d\u2019int\u00e9r\u00eat \u00e9conomique (GIE)": {}
+ },
+ "278-Immobilisations financi\u00e8res diverses": {
+ "2781-Cr\u00e9ances diverses groupe": {},
+ "2782-Cr\u00e9ances diverses hors groupe": {},
+ "2784-Banques d\u00e9p\u00f4ts \u00e0 terme": {},
+ "2785-Or et m\u00e9taux pr\u00e9cieux": {},
+ "2788-Autres immobilisations financi\u00e8res": {}
+ }
+ },
+ "28-Amortissements": {
+ "account_type": "Accumulated Depreciation",
+ "281-Amortissements des immobilisations corporelles": {
+ "account_type": "Accumulated Depreciation",
+ "2811-Amortissements des frais de d\u00e9veloppement": {
+ "account_type": "Accumulated Depreciation"
+ },
+ "2812-Amortissements des brevets, licences, concessions et droits similaires": {
+ "account_type": "Accumulated Depreciation"
+ },
+ "2813-Amortissements des logiciels et sites internet": {
+ "account_type": "Accumulated Depreciation"
+ },
+ "2814-Amortissements des marques": {
+ "account_type": "Accumulated Depreciation"
+ },
+ "2815-Amortissements du fonds commercial": {
+ "account_type": "Accumulated Depreciation"
+ },
+ "2816-Amortissements du droit au bail": {
+ "account_type": "Accumulated Depreciation"
+ },
+ "2817-Amortissements des investissements de cr\u00e9ation": {
+ "account_type": "Accumulated Depreciation"
+ },
+ "2818-Amortissements des autres droits et valeurs incorporels": {
+ "account_type": "Accumulated Depreciation"
+ }
+ },
+ "282-Amortissements des terrains": {
+ "2824-Amortissements des travaux de mise en valeur des terrains": {}
+ },
+ "283-Amortissements des b\u00e2timents, installations techniques et agencements": {
+ "2831-Amortissements des b\u00e2timents industriels, agricoles, administratifs et commerciaux sur sol propre": {},
+ "2832-Amortissements des b\u00e2timents industriels, agricoles, administratifs et commerciaux sur sol d\u2019autrui": {},
+ "2833-Amortissements des ouvrages d\u2019infrastructure": {},
+ "2834-Amortissements des am\u00e9nagements, agencements et installations techniques": {},
+ "2835-Amortissements des am\u00e9nagements de bureaux": {},
+ "2837-Amortissements des b\u00e2timents industriels, agricoles et commerciaux mis en concession": {},
+ "2838-Amortissements des autres installations et agencements": {}
+ },
+ "284-Amortissements du mat\u00e9riel": {
+ "2841-Amortissements du mat\u00e9riel et outillage industriel et commercial": {},
+ "2842-Amortissements du mat\u00e9riel et outillage agricole": {},
+ "2843-Amortissements du mat\u00e9riel d\u2019emballage r\u00e9cup\u00e9rable et identifiable": {},
+ "2844-Amortissements du mat\u00e9riel et mobilier": {},
+ "2845-Amortissements du mat\u00e9riel de transport": {},
+ "2846-Amortissements des actifs biologiques": {},
+ "2847-Amortissements des agencements et am\u00e9nagements du mat\u00e9riel et des actifs biologiques": {},
+ "2848-Amortissements des autres mat\u00e9riels": {}
+ }
+ },
+ "29-D\u00e9pr\u00e9ciations des immobilisations": {
+ "291-D\u00e9pr\u00e9ciations des immobilisations incorporelles": {
+ "2911-D\u00e9pr\u00e9ciations des frais de d\u00e9veloppement": {},
+ "2912-D\u00e9pr\u00e9ciations des brevets, licences, concessions et droits similaires": {},
+ "2913-D\u00e9pr\u00e9ciations des logiciels et sites internet": {},
+ "2914-D\u00e9pr\u00e9ciations des marques": {},
+ "2915-D\u00e9pr\u00e9ciations du fonds commercial": {},
+ "2916-D\u00e9pr\u00e9ciations du droit au bail": {},
+ "2917-D\u00e9pr\u00e9ciations des investissements de cr\u00e9ation": {},
+ "2918-D\u00e9pr\u00e9ciations des autres droits et valeurs incorporels": {},
+ "2919-D\u00e9pr\u00e9ciations des immobilisations incorporelles en cours": {}
+ },
+ "292-D\u00e9pr\u00e9ciations des terrains": {
+ "2921-D\u00e9pr\u00e9ciations des terrains agricoles et forestiers": {},
+ "2922-D\u00e9pr\u00e9ciations des terrains nus": {},
+ "2923-D\u00e9pr\u00e9ciations des terrains b\u00e2tis": {},
+ "2924-D\u00e9pr\u00e9ciations des travaux de mise en valeur des terrains": {},
+ "2925-D\u00e9pr\u00e9ciations des terrains de gisement": {},
+ "2926-D\u00e9pr\u00e9ciations des terrains am\u00e9nag\u00e9s": {},
+ "2927-D\u00e9pr\u00e9ciations des terrains mis en concession": {},
+ "2928-D\u00e9pr\u00e9ciations des autres terrains": {},
+ "2929-D\u00e9pr\u00e9ciations des am\u00e9nagements de terrains en cours": {}
+ },
+ "293-D\u00e9pr\u00e9ciations des b\u00e2timents, installations techniques et agencements": {
+ "2931-D\u00e9pr\u00e9ciations des b\u00e2timents industriels, agricoles, administratifs et commerciaux sur sol propre": {},
+ "2932-D\u00e9pr\u00e9ciations des b\u00e2timents industriels, agricoles, administratifs et commerciaux sur sol d\u2019autrui": {},
+ "2933-D\u00e9pr\u00e9ciations des ouvrages d\u2019infrastructures": {},
+ "2934-D\u00e9pr\u00e9ciations des am\u00e9nagements, agencements et installations techniques": {},
+ "2935-D\u00e9pr\u00e9ciations des am\u00e9nagements de bureaux": {},
+ "2937-D\u00e9pr\u00e9ciations des b\u00e2timents industriels, agricoles et commerciaux mis en concession": {},
+ "2938-D\u00e9pr\u00e9ciations des autres installations et agencements": {},
+ "2939-D\u00e9pr\u00e9ciations des b\u00e2timents et installations en cours": {}
+ },
+ "294-D\u00e9pr\u00e9ciations de mat\u00e9riel, du mobilier et de l\u2019actif biologique": {
+ "2941-D\u00e9pr\u00e9ciations du mat\u00e9riel et outillage industriel et commercial": {},
+ "2942-D\u00e9pr\u00e9ciations du mat\u00e9riel et outillage agricole": {},
+ "2943-D\u00e9pr\u00e9ciations du mat\u00e9riel d\u2019emballage r\u00e9cup\u00e9rable et identifiable": {},
+ "2944-D\u00e9pr\u00e9ciations du mat\u00e9riel et mobilier": {},
+ "2945-D\u00e9pr\u00e9ciations du mat\u00e9riel de transport": {},
+ "2946-D\u00e9pr\u00e9ciations des actifs biologiques": {},
+ "2947-D\u00e9pr\u00e9ciations des agencements et am\u00e9nagements du mat\u00e9riel et des actifs biologiques": {},
+ "2948-D\u00e9pr\u00e9ciations des autres mat\u00e9riels": {},
+ "2949-D\u00e9pr\u00e9ciations de mat\u00e9riel en cours": {}
+ },
+ "295-D\u00e9pr\u00e9ciations des avances et acomptes vers\u00e9s sur immobilisations": {
+ "2951-D\u00e9pr\u00e9ciations des avances et acomptes vers\u00e9s sur immobilisations incorporelles": {},
+ "2952-D\u00e9pr\u00e9ciations des avances et acomptes vers\u00e9s sur immobilisations corporelles": {}
+ },
+ "296-D\u00e9pr\u00e9ciations des titres de participation": {
+ "2961-D\u00e9pr\u00e9ciations des titres de participation dans des soci\u00e9t\u00e9s sous contr\u00f4le exclusif": {},
+ "2962-D\u00e9pr\u00e9ciations des titres de participation dans les soci\u00e9t\u00e9s sous contr\u00f4le conjoint": {},
+ "2963-D\u00e9pr\u00e9ciations des titres de participation dans les soci\u00e9t\u00e9s conf\u00e9rant une influence notable": {},
+ "2965-D\u00e9pr\u00e9ciations des participations dans des organismes professionnels": {},
+ "2966-D\u00e9pr\u00e9ciations des parts dans des GIE": {},
+ "2968-D\u00e9pr\u00e9ciations des autres titres de participation": {}
+ },
+ "297-D\u00e9pr\u00e9ciations des autres immobilisations financi\u00e8res": {
+ "2971-D\u00e9pr\u00e9ciations des pr\u00eats et cr\u00e9ances": {},
+ "2972-D\u00e9pr\u00e9ciations des pr\u00eats au personnel": {},
+ "2973-D\u00e9pr\u00e9ciations des cr\u00e9ances sur l\u2019\u00c9tat": {},
+ "2974-D\u00e9pr\u00e9ciations des titres immobilis\u00e9s": {},
+ "2975-D\u00e9pr\u00e9ciations des d\u00e9p\u00f4ts et cautionnements vers\u00e9s": {},
+ "2977-D\u00e9pr\u00e9ciations des cr\u00e9ances rattach\u00e9es \u00e0 des participations et avances \u00e0 des GIE": {},
+ "2978-D\u00e9pr\u00e9ciations des cr\u00e9ances financi\u00e8res diverses": {}
+ }
+ },
+ "root_type": "Asset"
+ },
+ "3-Comptes de Stocks": {
+ "31-Marchandises": {
+ "311-Marchandises A": {
+ "3111-Marchandises A1": {},
+ "3112-Marchandises A2": {}
+ },
+ "312-Marchandises B": {
+ "3121-Marchandises B1": {},
+ "3122-Marchandises B2": {}
+ },
+ "313-Actifs biologiques": {
+ "3131-Animaux": {},
+ "3132-V\u00e9g\u00e9taux": {}
+ },
+ "318-Marchandises hors activit\u00e9s ordinaires (HAO)": {}
+ },
+ "32-Mati\u00e8res premi\u00e8res et fournitures li\u00e9es": {
+ "321-Mati\u00e8res A": {},
+ "322-Mati\u00e8res B": {},
+ "323-Fournitures (A, B)": {}
+ },
+ "33-Autres approvisionnements": {
+ "331-Mati\u00e8res consommables": {},
+ "332-Fournitures d\u2019atelier et d\u2019usine": {},
+ "333-Fournitures de magasin": {},
+ "334-Fournitures de bureau": {},
+ "335-Emballages": {
+ "3351-Emballages perdus": {},
+ "3352-Emballages r\u00e9cup\u00e9rables non identifiables": {},
+ "3353-Emballages \u00e0 usage mixte": {},
+ "3358-Autres emballages": {}
+ },
+ "338-Autres mati\u00e8res": {}
+ },
+ "34-Produits en cours": {
+ "341-Produits en cours": {
+ "3411-Produits en cours P1": {},
+ "3412-Produits en cours P2": {}
+ },
+ "342-Travaux en cours": {
+ "3421-Travaux en cours T1": {},
+ "3422-Travaux en cours T2": {}
+ },
+ "343-Produits interm\u00e9diaires en cours": {
+ "3431-Produits interm\u00e9diaires A": {},
+ "3432-Produits interm\u00e9diaires B": {}
+ },
+ "344-Produits r\u00e9siduels en cours": {
+ "3441-Produits r\u00e9siduels A": {},
+ "3442-Produits r\u00e9siduels B": {}
+ },
+ "345-Actifs biologiques en cours": {
+ "3451-Animaux": {},
+ "3452-V\u00e9g\u00e9taux": {}
+ }
+ },
+ "35-Services en cours": {
+ "351-\u00c9tudes en cours": {
+ "3511-\u00c9tudes en cours E1": {},
+ "3512-\u00c9tudes en cours E2": {}
+ },
+ "352-Prestations de services en cours": {
+ "3521-Prestations de services S1": {},
+ "3522-Prestations de services S2": {}
+ }
+ },
+ "36-Produits finis": {
+ "361-Produits finis A": {},
+ "362-Produits finis B": {},
+ "363-Actifs biologiques": {
+ "3631-Animaux": {},
+ "3632-V\u00e9g\u00e9taux": {},
+ "3638-Autres stocks (activit\u00e9s annexes)": {}
+ }
+ },
+ "37-Produits interm\u00e9diaires et r\u00e9siduels": {
+ "371-Produits interm\u00e9diaires": {
+ "3711-Produits interm\u00e9diaires A": {},
+ "3712-Produits interm\u00e9diaires B": {}
+ },
+ "372-Produits r\u00e9siduels": {
+ "3721-D\u00e9chets": {},
+ "3722-Rebuts": {},
+ "3723-Mati\u00e8res de R\u00e9cup\u00e9ration": {}
+ },
+ "373-Actifs biologiques": {
+ "3731-Animaux": {},
+ "3732-V\u00e9g\u00e9taux": {},
+ "3738-Autres stocks (activit\u00e9s annexes)": {}
+ }
+ },
+ "38-Stocks en cours de route, en consignation ou en d\u00e9p\u00f4t": {
+ "account_type": "Stock",
+ "381-Marchandises en cours de route": {},
+ "382-Mati\u00e8res premi\u00e8res et fournitures li\u00e9es en cours de route": {},
+ "383-Autres approvisionnements en cours de route": {},
+ "386-Produits finis en cours de route": {},
+ "387-Stock en consignation ou en d\u00e9p\u00f4t": {
+ "3871-Stock en consignation": {},
+ "3872-Stock en d\u00e9p\u00f4t": {}
+ },
+ "388-Stock provenant d\u2019immobilisations mises hors service ou au rebut": {}
+ },
+ "39-D\u00e9pr\u00e9ciations des stocks et encours de production": {
+ "391-D\u00e9pr\u00e9ciations des stocks de marchandises": {},
+ "392-D\u00e9pr\u00e9ciations des stocks de mati\u00e8res premi\u00e8res et fournitures li\u00e9es": {},
+ "393-D\u00e9pr\u00e9ciations des stocks d\u2019autres approvisionnements": {},
+ "394-D\u00e9pr\u00e9ciations des productions en cours": {},
+ "395-D\u00e9pr\u00e9ciations des services en cours": {},
+ "396-D\u00e9pr\u00e9ciations des stocks de produits finis": {},
+ "397-D\u00e9pr\u00e9ciations des stocks de produits interm\u00e9diaires et r\u00e9siduels": {},
+ "398-D\u00e9pr\u00e9ciations des stocks en cours de route, en consignation ou en d\u00e9p\u00f4t": {}
+ },
+ "root_type": "Asset"
+ },
+ "4-Comptes de Tiers (ACTIF)": {
+ "40-Fournisseurs et comptes rattach\u00e9s (ACTIF)": {
+ "409-Fournisseurs d\u00e9biteurs": {
+ "4091-Fournisseurs Avances et acomptes vers\u00e9s": {},
+ "4092-Fournisseurs Groupe avances et acomptes vers\u00e9s": {},
+ "4093-Fournisseurs Sous-traitants avances et acomptes vers\u00e9s": {},
+ "4094-Fournisseurs Cr\u00e9ances pour emballages et mat\u00e9riels \u00e0 rendre": {},
+ "4098-Fournisseurs Rabais, remises, ristournes et autres avoirs \u00e0 obtenir": {}
+ }
+ },
+ "41-Clients et comptes rattach\u00e9s (ACTIF)": {
+ "411-Clients": {
+ "4111-Clients": {
+ "account_type": "Receivable"
+ },
+ "4112-Clients groupe": {
+ "account_type": "Receivable"
+ },
+ "4114-Clients, \u00c9tat et Collectivit\u00e9s publiques": {
+ "account_type": "Receivable"
+ },
+ "4115-Clients, organismes internationaux": {
+ "account_type": "Receivable"
+ },
+ "4116-Clients, r\u00e9serve de propri\u00e9t\u00e9": {
+ "account_type": "Receivable"
+ },
+ "4117-Client, retenues de garantie": {
+ "account_type": "Receivable"
+ },
+ "4118-Clients, d\u00e9gr\u00e8vement de taxes sur la valeur ajout\u00e9e (TVA)": {
+ "account_type": "Receivable"
+ },
+ "account_type": "Receivable"
+ },
+ "412-Clients, effets \u00e0 recevoir en portefeuille": {
+ "4121-Clients, effets \u00e0 recevoir": {
+ "account_type": "Receivable"
+ },
+ "4122-Clients Groupe, effets \u00e0 recevoir": {
+ "account_type": "Receivable"
+ },
+ "4124-\u00c9tat et Collectivit\u00e9s publiques, effets \u00e0 recevoir": {
+ "account_type": "Receivable"
+ },
+ "4125-Organismes Internationaux, effets \u00e0 recevoir": {
+ "account_type": "Receivable"
+ },
+ "account_type": "Receivable"
+ },
+ "413-Clients, ch\u00e8ques, effets et autres valeurs impay\u00e9es": {
+ "4131-Clients, ch\u00e8ques impay\u00e9s": {
+ "account_type": "Receivable"
+ },
+ "4132-Clients, effets impay\u00e9s": {
+ "account_type": "Receivable"
+ },
+ "4133-Clients, cartes de cr\u00e9dit impay\u00e9es": {
+ "account_type": "Receivable"
+ },
+ "4138-Clients, autres valeurs impay\u00e9es": {
+ "account_type": "Receivable"
+ },
+ "account_type": "Receivable"
+ },
+ "414-Cr\u00e9ances sur cessions courantes d\u2019immobilisations": {
+ "4141-Cr\u00e9ances en compte, immobilisations incorporelles": {
+ "account_type": "Receivable"
+ },
+ "4142-Cr\u00e9ances en compte, immobilisations corporelles": {
+ "account_type": "Receivable"
+ },
+ "4146-Effets \u00e0 recevoir, immobilisations incorporelles": {
+ "account_type": "Receivable"
+ },
+ "4147-Effets \u00e0 recevoir, immobilisations corporelles": {
+ "account_type": "Receivable"
+ },
+ "account_type": "Receivable"
+ },
+ "415-Clients, effets escompt\u00e9s non \u00e9chus": {
+ "account_type": "Receivable"
+ },
+ "416-Cr\u00e9ances clients litigieuses ou douteuses": {
+ "4161-Cr\u00e9ances litigieuses": {
+ "account_type": "Receivable"
+ },
+ "4162-Cr\u00e9ances douteuses": {
+ "account_type": "Receivable"
+ },
+ "account_type": "Receivable"
+ },
+ "418-Clients, produits \u00e0 recevoir": {
+ "4181-Clients, factures \u00e0 \u00e9tablir": {
+ "account_type": "Receivable"
+ },
+ "4186-Clients, int\u00e9r\u00eats courus": {
+ "account_type": "Receivable"
+ },
+ "account_type": "Receivable"
+ },
+ "account_type": "Receivable"
+ },
+ "42-Personnel (ACTIF)": {
+ "421-Personnel, avances et acomptes": {
+ "4211-Personnel, avances": {},
+ "4212-Personnel, acomptes": {},
+ "4213-Frais avanc\u00e9s et fournitures au personnel": {}
+ }
+ },
+ "43-Organismes sociaux (ACTIF)": {
+ "431-S\u00e9curit\u00e9 sociale": {
+ "4311-Prestations familiales": {},
+ "4312-Accidents de travail": {},
+ "4313-Caisse de retraite obligatoire": {},
+ "4314-Caisse de retraite facultative": {},
+ "4318-Autres cotisations sociales": {}
+ },
+ "432-Caisses de retraite compl\u00e9mentaire": {},
+ "433-Autres organismes sociaux": {
+ "4331-Mutuelle": {},
+ "4332-Assurances retraite": {},
+ "4333-Assurances et organismes de sant\u00e9": {}
+ },
+ "438-Organismes sociaux, charges \u00e0 payer et produits \u00e0 recevoir": {
+ "4387-Produits \u00e0 recevoir": {}
+ }
+ },
+ "44-\u00c9tat et collectivit\u00e9s publiques (ACTIF)": {
+ "443-\u00c9tat, TVA factur\u00e9e": {
+ "4431-TVA factur\u00e9e sur ventes": {},
+ "4432-TVA factur\u00e9e sur prestations de services": {},
+ "4433-TVA factur\u00e9e sur travaux": {},
+ "4434-TVA factur\u00e9e sur production livr\u00e9e \u00e0 soi-m\u00eame": {},
+ "4435-TVA sur factures \u00e0 \u00e9tablir": {}
+ },
+ "445-\u00c9tat, TVA r\u00e9cup\u00e9rable": {
+ "4451-TVA r\u00e9cup\u00e9rable sur immobilisations": {},
+ "4452-TVA r\u00e9cup\u00e9rable sur achats": {},
+ "4453-TVA r\u00e9cup\u00e9rable sur transport": {},
+ "4454-TVA r\u00e9cup\u00e9rable sur services ext\u00e9rieurs et autres charges": {},
+ "4455-TVA r\u00e9cup\u00e9rable sur factures non parvenues": {},
+ "4456-TVA transf\u00e9r\u00e9e par d\u2019autres entit\u00e9s": {}
+ },
+ "448-\u00c9tat, charges \u00e0 payer et produits \u00e0 recevoir": {
+ "4486-Charges \u00e0 payer": {},
+ "4487-Produits \u00e0 recevoir": {}
+ },
+ "449-\u00c9tat, cr\u00e9ances et dettes diverses": {
+ "4491-\u00c9tat, obligations cautionn\u00e9es": {},
+ "4492-\u00c9tat, avances et acomptes vers\u00e9s sur imp\u00f4ts": {},
+ "4493-\u00c9tat, fonds de dotation \u00e0 recevoir": {},
+ "4494-\u00c9tat, subventions investissement \u00e0 recevoir": {},
+ "4495-\u00c9tat, subventions d\u2019exploitation \u00e0 recevoir": {},
+ "4496-\u00c9tat, subventions d\u2019\u00e9quilibre \u00e0 recevoir": {},
+ "4497-\u00c9tat, avances sur subventions": {},
+ "4499-\u00c9tat, fonds r\u00e9glement\u00e9s provisionn\u00e9s": {}
+ }
+ },
+ "45-Organismes internationaux (ACTIF)": {
+ "451-Op\u00e9rations avec les organismes africains": {},
+ "452-Op\u00e9rations avec les autres organismes internationaux": {},
+ "458-Organismes internationaux, fonds de dotation et subventions \u00e0 recevoir": {
+ "4581-Organismes internationaux, fonds de dotation \u00e0 recevoir": {},
+ "4582-Organismes internationaux, subventions \u00e0 recevoir": {}
+ }
+ },
+ "46-Apporteurs, associ\u00e9s et groupe (ACTIF)": {
+ "461-Apporteurs, op\u00e9rations sur le capital": {
+ "4613-Apporteurs, capital appel\u00e9, non vers\u00e9": {},
+ "4614-Apporteurs, compte d\u2019apport, op\u00e9rations de restructuration (fusion...)": {},
+ "4618-Apporteurs, titres \u00e0 \u00e9changer": {}
+ },
+ "467-Apporteurs, restant d\u00fb sur capital appel\u00e9": {}
+ },
+ "47-D\u00e9biteurs et cr\u00e9diteurs divers (ACTIF)": {
+ "472-Cr\u00e9ances et dettes sur titres de placement": {
+ "4721-Cr\u00e9ances sur cessions de titres de placement": {},
+ "4726-Versements restant \u00e0 effectuer sur titres de placement non lib\u00e9r\u00e9s": {}
+ },
+ "473-Interm\u00e9diaires Op\u00e9rations faites pour compte de tiers": {
+ "4731-Mandants": {},
+ "4732-Mandataires": {},
+ "4733-Commettants": {},
+ "4734-Commissionnaires": {},
+ "4739-\u00c9tat, Collectivit\u00e9s publiques, fonds global d\u2019allocation": {}
+ },
+ "474-Compte de r\u00e9partition p\u00e9riodique des charges et des produits": {
+ "4747-Compte de r\u00e9partition p\u00e9riodique des produits": {}
+ },
+ "475-Compte transitoire, ajustement sp\u00e9cial li\u00e9 \u00e0 la r\u00e9vision du SYSCOHADA": {
+ "4751-Compte actif": {
+ "account_type": "Temporary"
+ }
+ },
+ "476-Charges constat\u00e9es d\u2019avance": {},
+ "478-\u00c9carts de conversion actif": {
+ "4781-Diminution des cr\u00e9ances d\u2019exploitation": {},
+ "4782-Diminution des cr\u00e9ances financi\u00e8res": {},
+ "4783-Augmentation des dettes d\u2019exploitation": {},
+ "4784-Augmentation des dettes financi\u00e8res": {},
+ "4786-Diff\u00e9rences d\u2019\u00e9valuation sur instruments de tr\u00e9sorerie": {},
+ "4788-Diff\u00e9rences compens\u00e9es par couverture de change": {}
+ }
+ },
+ "48-Cr\u00e9ances et dettes hors activit\u00e9s ordinaires (ACTIF)": {
+ "485-Cr\u00e9ances sur cessions d\u2019immobilisations": {
+ "4851-En compte, immobilisations incorporelles": {},
+ "4852-En compte, immobilisations corporelles": {},
+ "4853-Effets \u00e0 recevoir, immobilisations incorporelles": {},
+ "4854-Effets \u00e0 recevoir, immobilisations corporelles": {},
+ "4855-Effets escompt\u00e9s non \u00e9chus": {},
+ "4857-Retenues de garantie": {},
+ "4858-Factures \u00e0 \u00e9tablir": {}
+ },
+ "488-Autres cr\u00e9ances hors activit\u00e9s ordinaires (HAO)": {}
+ },
+ "49-D\u00e9pr\u00e9ciations et provisions pour risques \u00e0 court terme (tiers) (ACTIF)": {
+ "491-D\u00e9pr\u00e9ciations des comptes clients": {
+ "4911-Cr\u00e9ances litigieuses": {},
+ "4912-Cr\u00e9ances douteuses": {}
+ },
+ "495-D\u00e9pr\u00e9ciations des comptes organismes internationaux": {},
+ "496-D\u00e9pr\u00e9ciations des comptes apporteurs, associ\u00e9s et groupe": {
+ "4962-Associ\u00e9s, comptes courants": {},
+ "4963-Associ\u00e9s, op\u00e9rations faites en commun": {},
+ "4966-Groupe, comptes courants": {}
+ },
+ "497-D\u00e9pr\u00e9ciations des comptes d\u00e9biteurs divers": {},
+ "498-D\u00e9pr\u00e9ciations des comptes de cr\u00e9ances HAO": {
+ "4985-Cr\u00e9ances sur cessions d\u2019immobilisations": {},
+ "4986-Cr\u00e9ances sur cessions de titres de placement": {},
+ "4988-Autres cr\u00e9ances HAO": {}
+ },
+ "499-Provisions pour risques \u00e0 court terme": {
+ "4991-Sur op\u00e9rations d\u2019exploitation": {},
+ "4997-Sur op\u00e9rations financi\u00e8res": {},
+ "4998-Sur op\u00e9rations HAO": {}
+ }
+ },
+ "root_type": "Asset"
+ },
+ "4-Comptes de Tiers (PASSIF)": {
+ "40-Fournisseurs et comptes rattach\u00e9s (PASSIF)": {
+ "401-Fournisseurs, dettes en compte": {
+ "4011-Fournisseurs": {
+ "account_type": "Payable"
+ },
+ "4012-Fournisseurs groupe": {
+ "account_type": "Payable"
+ },
+ "4013-Fournisseurs sous-traitants": {
+ "account_type": "Payable"
+ },
+ "4016-Fournisseurs, r\u00e9serve de propri\u00e9t\u00e9": {
+ "account_type": "Payable"
+ },
+ "4017-Fournisseur, retenues de garantie": {
+ "account_type": "Payable"
+ },
+ "account_type": "Payable"
+ },
+ "402-Fournisseurs, effets \u00e0 payer": {
+ "4021-Fournisseurs Effets \u00e0 payer": {
+ "account_type": "Payable"
+ },
+ "4022-Fournisseurs Groupe, effets \u00e0 payer": {
+ "account_type": "Payable"
+ },
+ "4023-Fournisseurs Sous-traitants, effets \u00e0 payer": {
+ "account_type": "Payable"
+ },
+ "account_type": "Payable"
+ },
+ "404-Fournisseurs, acquisitions courantes d\u2019immobilisations": {
+ "4041-Fournisseurs Dettes en comptes, immobilisations incorporelles": {
+ "account_type": "Payable"
+ },
+ "4042-Fournisseurs Dettes en comptes, immobilisations corporelles": {
+ "account_type": "Payable"
+ },
+ "4046-Fournisseurs Effets \u00e0 payer, immobilisations incorporelles": {
+ "account_type": "Payable"
+ },
+ "4047-Fournisseurs Effets \u00e0 payer, immobilisations corporelles": {
+ "account_type": "Payable"
+ },
+ "account_type": "Payable"
+ },
+ "408-Fournisseurs, factures non parvenues": {
+ "4081-Fournisseurs": {
+ "account_type": "Stock Received But Not Billed"
+ },
+ "4082-Fournisseurs groupe": {
+ "account_type": "Stock Received But Not Billed"
+ },
+ "4083-Fournisseurs sous-traitants": {
+ "account_type": "Stock Received But Not Billed"
+ },
+ "4086-Fournisseurs, int\u00e9r\u00eats courus": {
+ "account_type": "Stock Received But Not Billed"
+ },
+ "account_type": "Stock Received But Not Billed"
+ },
+ "account_type": "Payable"
+ },
+ "41-Clients et comptes rattach\u00e9s (PASSIF)": {
+ "419-Clients cr\u00e9diteurs": {
+ "4191-Clients, avances et acomptes re\u00e7us": {},
+ "4192-Clients groupe, avances et acomptes re\u00e7us": {},
+ "4194-Clients, dettes pour emballages et mat\u00e9riels consign\u00e9s": {},
+ "4198-Clients, rabais, remises, ristournes et autres avoirs \u00e0 accorder": {}
+ }
+ },
+ "42-Personnel (PASSIF)": {
+ "422-Personnel, r\u00e9mun\u00e9rations dues": {},
+ "423-Personnel, oppositions, saisies-arr\u00eats": {
+ "4231-Personnel, oppositions": {},
+ "4232-Personnel, saisies-arr\u00eats": {},
+ "4233-Personnel, avis \u00e0 tiers d\u00e9tenteur": {}
+ },
+ "424-Personnel, \u0153uvres sociales internes": {
+ "4241-Assistance m\u00e9dicale": {},
+ "4242-Allocations familiales": {},
+ "4245-Organismes sociaux rattach\u00e9s \u00e0 l\u2019entit\u00e9": {},
+ "4248-Autres \u0153uvres sociales internes": {}
+ },
+ "425-Repr\u00e9sentants du personnel": {
+ "4251-D\u00e9l\u00e9gu\u00e9s du personnel": {},
+ "4252-Syndicats et Comit\u00e9s d\u2019entreprises, d\u2019\u00c9tablissement": {},
+ "4258-Autres repr\u00e9sentants du personnel": {}
+ },
+ "426-Personnel, participation aux b\u00e9n\u00e9fices et au capital": {
+ "4261-Participation aux b\u00e9n\u00e9fices": {},
+ "4264-Participation au capital": {}
+ },
+ "427-Personnel d\u00e9p\u00f4ts": {},
+ "428-Personnel, charges \u00e0 payer et produits \u00e0 recevoir": {
+ "4281-Dettes provisionn\u00e9es pour cong\u00e9s \u00e0 payer": {},
+ "4286-Autres charges \u00e0 payer": {},
+ "4287-Produits \u00e0 recevoir": {}
+ }
+ },
+ "43-Organismes sociaux (PASSIF)": {
+ "438-Organismes sociaux, charges \u00e0 payer et produits \u00e0 recevoir": {
+ "4381-Charges sociales sur gratifications \u00e0 payer": {},
+ "4382-Charges sociales sur cong\u00e9s \u00e0 payer": {},
+ "4386-Autres charges \u00e0 payer": {}
+ }
+ },
+ "44-\u00c9tat et collectivit\u00e9s publiques (PASSIF)": {
+ "441-\u00c9tat, imp\u00f4t sur les b\u00e9n\u00e9fices": {},
+ "442-\u00c9tat, autres imp\u00f4ts et taxes": {
+ "4421-Imp\u00f4ts et taxes d\u2019\u00c9tat": {},
+ "4422-Imp\u00f4ts et taxes pour les collectivit\u00e9s publiques": {},
+ "4423-Imp\u00f4ts et taxes recouvrables sur des obligataires": {},
+ "4424-Imp\u00f4ts et taxes recouvrables sur des associ\u00e9s": {},
+ "4426-Droits de douane": {},
+ "4428-Autres imp\u00f4ts et taxes": {}
+ },
+ "444-\u00c9tat, TVA due ou cr\u00e9dit de TVA": {
+ "4441-\u00c9tat, TVA due": {},
+ "4449-\u00c9tat, cr\u00e9dit de TVA \u00e0 reporter": {}
+ },
+ "446-\u00c9tat, autres taxes sur le chiffre d\u2019affaires": {},
+ "447-\u00c9tat, imp\u00f4ts retenus \u00e0 la source": {
+ "4471-Imp\u00f4t G\u00e9n\u00e9ral sur le revenu": {},
+ "4472-Imp\u00f4ts sur salaires": {},
+ "4473-Contribution nationale": {},
+ "4474-Contribution nationale de solidarit\u00e9": {},
+ "4478-Autres imp\u00f4ts et contributions": {}
+ }
+ },
+ "46-Apporteurs, associ\u00e9s et groupe (PASSIF)": {
+ "461-Apporteurs, op\u00e9rations sur le capital (PASSIF)": {
+ "4611-Apporteurs, apports en nature": {},
+ "4612-Apporteurs, apports en num\u00e9raire": {},
+ "4615-Apporteurs, versements re\u00e7us sur augmentation de capital": {},
+ "4616-Apporteurs, versements anticip\u00e9s": {},
+ "4617-Apporteurs d\u00e9faillants": {},
+ "4619-Apporteurs, capital \u00e0 rembourser": {}
+ },
+ "462-Associ\u00e9s, comptes courants": {
+ "4621-Principal": {},
+ "4626-Int\u00e9r\u00eats courus": {}
+ },
+ "463-Associ\u00e9s, op\u00e9rations faites en commun et GIE": {
+ "4631-Op\u00e9rations courantes": {},
+ "4636-Int\u00e9r\u00eats courus": {}
+ },
+ "465-Associ\u00e9s, dividendes \u00e0 payer": {},
+ "466-Groupe, comptes courants": {}
+ },
+ "47-D\u00e9biteurs et cr\u00e9diteurs divers (PASSIF)": {
+ "471-D\u00e9biteurs et cr\u00e9diteurs divers": {
+ "4711-D\u00e9biteurs divers": {},
+ "4712-Cr\u00e9diteurs divers": {},
+ "4713-Obligataires": {},
+ "4715-R\u00e9mun\u00e9rations d\u2019administrateurs": {},
+ "4716-Compte d\u2019affacturage": {},
+ "4717-D\u00e9biteurs divers retenues de garantie": {},
+ "4718-Apport, compte de fusion et op\u00e9rations assimil\u00e9es": {},
+ "4719-Bons de souscription d\u2019actions et d\u2019obligations": {}
+ },
+ "474-Compte de r\u00e9partition p\u00e9riodique des charges et des produits (PASSIF)": {
+ "4746-Compte de r\u00e9partition p\u00e9riodique des charges": {}
+ },
+ "475-Compte transitoire, ajustement sp\u00e9cial li\u00e9 \u00e0 la r\u00e9vision du SYSCOHADA (PASSIF)": {
+ "4752-Compte passif": {}
+ },
+ "477-Produits constat\u00e9s d\u2019avance": {},
+ "479-\u00c9carts de conversion passif": {
+ "4791-Augmentation des cr\u00e9ances d\u2019exploitation": {},
+ "4792-Augmentation des cr\u00e9ances financi\u00e8res": {},
+ "4793-Diminution des dettes d\u2019exploitation": {},
+ "4794-Diminution des dettes financi\u00e8res": {},
+ "4797-Diff\u00e9rences d\u2019\u00e9valuation sur instruments de tr\u00e9sorerie": {},
+ "4798-Diff\u00e9rences compens\u00e9es par couverture de change": {}
+ }
+ },
+ "48-Cr\u00e9ances et dettes hors activit\u00e9s ordinaires (HAO) (PASSIF)": {
+ "481-Fournisseurs d\u2019investissements": {
+ "4811-Immobilisations incorporelles": {},
+ "4812-Immobilisations corporelles": {},
+ "4813-Versements restant \u00e0 effectuer sur titres de participation et titres immobilis\u00e9s non lib\u00e9r\u00e9s": {},
+ "4816-R\u00e9serve de propri\u00e9t\u00e9": {},
+ "4817-Retenues de garantie": {},
+ "4818-Factures non parvenues": {}
+ },
+ "482-Fournisseurs d\u2019investissements, effets \u00e0 payer": {
+ "4821-Immobilisations incorporelles": {},
+ "4822-Immobilisations corporelles": {}
+ },
+ "484-Autres dettes hors activit\u00e9s ordinaires (HAO)": {
+ "4887-Produits": {}
+ }
+ },
+ "49-D\u00e9pr\u00e9ciations et provisions pour risques \u00e0 court terme (tiers) (PASSIF)": {
+ "490-D\u00e9pr\u00e9ciations des comptes fournisseurs": {},
+ "492-D\u00e9pr\u00e9ciations des comptes personnel": {},
+ "493-D\u00e9pr\u00e9ciations des comptes organismes sociaux": {},
+ "494-D\u00e9pr\u00e9ciations des comptes \u00c9tat et collectivit\u00e9s publiques": {},
+ "495-D\u00e9pr\u00e9ciations des comptes organismes internationaux": {}
+ },
+ "root_type": "Liability"
+ },
+ "5-Comptes de tr\u00e9sorerie": {
+ "50-Titres de placement": {
+ "501-Titres du tr\u00e9sor et bons de caisse \u00e0 court terme": {
+ "5011-Titres du Tr\u00e9sor \u00e0 court terme": {},
+ "5012-Titres d\u2019organismes financiers": {},
+ "5013-Bons de caisse \u00e0 court terme": {},
+ "5016-Frais d\u2019acquisition des titres de tr\u00e9sor et bons de caisse": {}
+ },
+ "502-Actions": {
+ "5021-Actions ou parts propres": {},
+ "5022-Actions cot\u00e9es": {},
+ "5023-Actions non cot\u00e9es": {},
+ "5024-Actions d\u00e9membr\u00e9es (certificats d\u2019investissement, droits de vote)": {},
+ "5025-Autres actions": {},
+ "5026-Frais d\u2019acquisition des actions": {}
+ },
+ "503-Obligations": {
+ "5031-Obligations \u00e9mises par la soci\u00e9t\u00e9 et rachet\u00e9es par elle": {},
+ "5032-Obligations cot\u00e9es": {},
+ "5033-Obligations non cot\u00e9es": {},
+ "5035-Autres obligations": {},
+ "5036-Frais d\u2019acquisition des obligations": {}
+ },
+ "504-Bons de souscription": {
+ "5042-Bons de souscription d\u2019actions": {},
+ "5043-Bons de souscription d\u2019obligations": {}
+ },
+ "505-Titres n\u00e9gociables hors r\u00e9gion": {},
+ "506-Int\u00e9r\u00eats courus": {
+ "5061-Titres du Tr\u00e9sor et bons de caisse \u00e0 court terme": {},
+ "5062-Actions": {},
+ "5063-Obligations": {}
+ },
+ "508-Autres titres de placement et cr\u00e9ances assimil\u00e9es": {}
+ },
+ "51-Valeurs \u00e0 encaisser": {
+ "511-Effets \u00e0 encaisser": {},
+ "512-Effets \u00e0 l\u2019encaissement": {},
+ "513-Ch\u00e8ques \u00e0 encaisser": {},
+ "514-Ch\u00e8ques \u00e0 l\u2019encaissement": {},
+ "515-Cartes de cr\u00e9dit \u00e0 encaisser": {},
+ "518-Autres valeurs \u00e0 l\u2019encaissement": {
+ "5181-Warrants": {},
+ "5182-Billets de fonds": {},
+ "5185-Ch\u00e8ques de voyage": {},
+ "5186-Coupons \u00e9chus": {},
+ "5187-Int\u00e9r\u00eats \u00e9chus des obligations": {}
+ }
+ },
+ "52-Banques": {
+ "521-Banques locales": {
+ "5211-Banques en monnaie nationale": {
+ "account_type": "Bank"
+ },
+ "5215-Banques en devises": {
+ "account_type": "Bank"
+ },
+ "account_type": "Bank"
+ },
+ "522-Banques autres \u00c9tats r\u00e9gion": {},
+ "523-Banques autres \u00c9tats zone mon\u00e9taire": {},
+ "524-Banques hors zone mon\u00e9taire": {},
+ "525-Banques d\u00e9p\u00f4t \u00e0 terme": {},
+ "526-Banques, int\u00e9r\u00eats courus": {
+ "5261-Banque, int\u00e9r\u00eats courus, charges \u00e0 payer": {},
+ "5267-Banque, int\u00e9r\u00eats courus, produits \u00e0 recevoir": {}
+ }
+ },
+ "53-\u00c9tablissements financiers et assimil\u00e9s": {
+ "531-Ch\u00e8ques postaux": {},
+ "532-Tr\u00e9sor": {},
+ "533-Soci\u00e9t\u00e9s de gestion et d\u2019interm\u00e9diation (SGI)": {},
+ "536-\u00c9tablissements financiers, int\u00e9r\u00eats courus": {},
+ "538-Autres organismes financiers": {}
+ },
+ "54-Instruments de tr\u00e9sorerie": {
+ "541-Options de taux d\u2019int\u00e9r\u00eat": {},
+ "542-Options de taux de change": {},
+ "543-Options de taux boursiers": {},
+ "544-Instruments de march\u00e9s \u00e0 terme": {},
+ "545-Avoirs d\u2019or et autres m\u00e9taux pr\u00e9cieux": {}
+ },
+ "55-Instruments de monnaie \u00e9lectronique": {
+ "551-Monnaie \u00e9lectronique carte carburant": {},
+ "552-Monnaie \u00e9lectronique t\u00e9l\u00e9phone portable": {},
+ "553-Monnaie \u00e9lectronique carte p\u00e9age": {},
+ "554-Porte-monnaie \u00e9lectronique": {},
+ "558-Autres instruments de monnaies \u00e9lectroniques": {}
+ },
+ "56-Banques, cr\u00e9dits de tr\u00e9sorerie et d\u2019escompte": {
+ "561-Cr\u00e9dits de tr\u00e9sorerie": {},
+ "564-Escompte de cr\u00e9dits de campagne": {},
+ "565-Escompte de cr\u00e9dits ordinaires": {},
+ "566-Banques, cr\u00e9dits de tr\u00e9sorerie, int\u00e9r\u00eats courus": {}
+ },
+ "57-Caisse": {
+ "571-Caisse si\u00e8ge social": {
+ "5711-Caisse en monnaie nationale": {},
+ "5712-Caisse en devises": {}
+ },
+ "572-Caisse succursale A": {
+ "5721-En monnaie nationale": {},
+ "5722-En devises": {}
+ },
+ "573-Caisse succursale B": {
+ "5731-En monnaie nationale": {},
+ "5732-En devises": {}
+ }
+ },
+ "58-R\u00e9gies d\u2019avances, accr\u00e9ditifs et virements internes": {
+ "581-R\u00e9gies d\u2019avance": {},
+ "582-Accr\u00e9ditifs": {},
+ "585-Virements de fonds": {},
+ "588-Autres virements internes": {}
+ },
+ "59-D\u00e9pr\u00e9ciations et provisions pour risque \u00e0 court terme": {
+ "590-D\u00e9pr\u00e9ciations des titres de placement": {},
+ "591-D\u00e9pr\u00e9ciations des titres et valeurs \u00e0 encaisser": {},
+ "592-D\u00e9pr\u00e9ciations des comptes banques": {},
+ "593-D\u00e9pr\u00e9ciations des comptes \u00e9tablissements financiers et assimil\u00e9s": {},
+ "594-D\u00e9pr\u00e9ciations des comptes d\u2019instruments de tr\u00e9sorerie": {},
+ "599-Provisions pour risque \u00e0 court terme \u00e0 caract\u00e8re financier": {}
+ },
+ "root_type": "Asset"
+ },
+ "6-Comptes de charges des activit\u00e9s ordinaires": {
+ "60-Achats et variations de stocks": {
+ "601-Achats de marchandises": {
+ "6011-Dans la R\u00e9gion": {},
+ "6012-Hors R\u00e9gion": {},
+ "6013-Aux entit\u00e9s du groupe dans la R\u00e9gion": {},
+ "6014-Aux entit\u00e9s du groupe hors R\u00e9gion": {},
+ "6015-Frais sur achats": {},
+ "6019-Rabais, remises et ristournes obtenus (non ventil\u00e9s)": {}
+ },
+ "602-Achats de mati\u00e8res premi\u00e8res et fournitures li\u00e9es": {
+ "6021-Dans la R\u00e9gion": {},
+ "6022-Hors R\u00e9gion": {},
+ "6023-Aux entit\u00e9s du groupe dans la R\u00e9gion": {},
+ "6024-Aux entit\u00e9s du groupe hors R\u00e9gion": {},
+ "6025-Frais sur achats": {},
+ "6029-Rabais, remises et ristournes obtenus (non ventil\u00e9s)": {}
+ },
+ "603-Variations des stocks de biens achet\u00e9s": {
+ "6031-Variations des stocks de marchandises": {},
+ "6032-Variations des stocks de mati\u00e8res premi\u00e8res et fournitures li\u00e9es": {},
+ "6033-Variations des stocks d\u2019autres approvisionnements": {}
+ },
+ "604-Achats stock\u00e9s de mati\u00e8res et fournitures consommables": {
+ "6041-Mati\u00e8res consommables": {},
+ "6042-Mati\u00e8res combustibles": {},
+ "6043-Produits d\u2019entretien": {},
+ "6044-Fournitures d\u2019atelier et d\u2019usine": {},
+ "6045-Frais sur achat": {},
+ "6046-Fournitures de magasin": {},
+ "6047-Fournitures de bureau": {},
+ "6049-Rabais, remises et ristournes obtenus (non ventil\u00e9s)": {}
+ },
+ "605-Autres achats": {
+ "6051-Fournitures non stockables Eau": {},
+ "6052-Fournitures non stockables \u00c9lectricit\u00e9": {},
+ "6053-Fournitures non stockables Autres \u00e9nergies": {},
+ "6054-Fournitures d\u2019entretien non stockables": {},
+ "6055-Fournitures de bureau non stockables": {},
+ "6056-Achats de petit mat\u00e9riel et outillage": {},
+ "6057-Achats d\u2019\u00e9tudes et prestations de services": {},
+ "6058-Achats de travaux, mat\u00e9riels et \u00e9quipements": {},
+ "6059-Rabais, remises et ristournes obtenus (non ventil\u00e9s)": {}
+ },
+ "608-Achats d\u2019emballages": {
+ "6081-Emballages perdus": {},
+ "6082-Emballages r\u00e9cup\u00e9rables non identifiables": {},
+ "6083-Emballages \u00e0 usage mixte": {},
+ "6085-Frais sur achats": {},
+ "6089-Rabais, remises et ristournes obtenus (non ventil\u00e9s)": {}
+ }
+ },
+ "61-Transports": {
+ "612-Transports sur ventes": {},
+ "613-Transports pour le compte de tiers": {},
+ "614-Transports du personnel": {},
+ "616-Transports de plis": {},
+ "618-Autres frais de transport": {
+ "6181-Voyages et d\u00e9placements": {},
+ "6182-Transports entre \u00e9tablissements ou chantiers": {},
+ "6183-Transports administratifs": {}
+ }
+ },
+ "62-Services ext\u00e9rieurs": {
+ "621-Sous-traitance g\u00e9n\u00e9rale": {},
+ "622-Locations, charges locatives": {
+ "6221-Locations de terrains": {},
+ "6222-Locations de b\u00e2timents": {},
+ "6223-Locations de mat\u00e9riels et outillages": {},
+ "6224-Malis sur emballages": {},
+ "6225-Locations d\u2019emballages": {},
+ "6226-Fermages et loyers du foncier": {},
+ "6228-Locations et charges locatives diverses": {}
+ },
+ "623-Redevances de location acquisition": {
+ "6232-Cr\u00e9dit-bail immobilier": {},
+ "6233-Cr\u00e9dit-bail mobilier": {},
+ "6234-Location-vente": {},
+ "6238-Autres contrats de location acquisition": {}
+ },
+ "624-Entretien, r\u00e9parations, remise en \u00e9tat et maintenance": {
+ "6241-Entretien et r\u00e9parations des biens immobiliers": {},
+ "6242-Entretien et r\u00e9parations des biens mobiliers": {},
+ "6243-Maintenance": {},
+ "6244-Charges de d\u00e9mant\u00e8lement et remise en \u00e9tat": {},
+ "6248-Autres entretiens et r\u00e9parations": {}
+ },
+ "625-Primes d\u2019assurance": {
+ "6251-Assurances multirisques": {},
+ "6252-Assurances mat\u00e9riel de transport": {},
+ "6253-Assurances risques d\u2019exploitation": {},
+ "6254-Assurances responsabilit\u00e9 du producteur": {},
+ "6255-Assurances insolvabilit\u00e9 clients": {},
+ "6257-Assurances transport sur ventes": {},
+ "6258-Autres primes d\u2019assurances": {}
+ },
+ "626-\u00c9tudes, recherches et documentation": {
+ "6261-\u00c9tudes et recherches": {},
+ "6265-Documentation g\u00e9n\u00e9rale": {},
+ "6266-Documentation technique": {}
+ },
+ "627-Publicit\u00e9, publications, relations publiques": {
+ "6271-Annonces, insertions": {},
+ "6272-Catalogues, imprim\u00e9s publicitaires": {},
+ "6273-\u00c9chantillons": {},
+ "6274-Foires et expositions": {},
+ "6275-Publications": {},
+ "6276-Cadeaux \u00e0 la client\u00e8le": {},
+ "6277-Frais de colloques, s\u00e9minaires, conf\u00e9rences": {},
+ "6278-Autres charges de publicit\u00e9 et relations publiques": {}
+ },
+ "628-Frais de t\u00e9l\u00e9communications": {
+ "6281-Frais de t\u00e9l\u00e9phone": {},
+ "6282-Frais de t\u00e9lex": {},
+ "6283-Frais de t\u00e9l\u00e9copie": {},
+ "6288-Autres frais de t\u00e9l\u00e9communications": {}
+ }
+ },
+ "63-Autres services ext\u00e9rieurs": {
+ "631-Frais bancaires": {
+ "6311-Frais sur titres (vente, garde)": {},
+ "6312-Frais sur effets": {},
+ "6313-Location de coffres": {},
+ "6314-Commissions d\u2019affacturage": {},
+ "6315-Commissions sur cartes de cr\u00e9dit": {},
+ "6316-Frais d\u2019\u00e9mission d\u2019emprunts": {},
+ "6317-Frais sur instruments monnaie \u00e9lectronique": {},
+ "6318-Autres frais bancaires": {}
+ },
+ "632-R\u00e9mun\u00e9rations d\u2019interm\u00e9diaires et de conseils": {
+ "6322-Commissions et courtages sur ventes": {},
+ "6324-Honoraires des professions r\u00e9glement\u00e9es": {},
+ "6325-Frais d\u2019actes et de contentieux": {},
+ "6326-R\u00e9mun\u00e9rations d\u2019affacturage": {},
+ "6327-R\u00e9mun\u00e9rations des autres prestataires de services": {},
+ "6328-Divers frais": {}
+ },
+ "633-Frais de formation du personnel": {},
+ "634-Redevances pour brevets, licences, logiciels, concessions et droits et valeurs similaires": {
+ "6342-Redevances pour brevets, licences": {},
+ "6343-Redevances pour logiciels": {},
+ "6344-Redevances pour marques": {},
+ "6345-Redevances pour sites internet": {},
+ "6346-Redevances pour concessions, droits et valeurs similaires": {}
+ },
+ "635-Cotisations": {
+ "6351-Cotisations": {},
+ "6358-Concours divers": {}
+ },
+ "637-R\u00e9mun\u00e9rations de personnel ext\u00e9rieur \u00e0 l\u2019entit\u00e9": {
+ "6371-Personnel int\u00e9rimaire": {},
+ "6372-Personnel d\u00e9tach\u00e9 ou pr\u00eat\u00e9 \u00e0 l\u2019entit\u00e9": {}
+ },
+ "638-Autres charges externes": {
+ "6381-Frais de recrutement du personnel": {},
+ "6382-Frais de d\u00e9m\u00e9nagement": {},
+ "6383-R\u00e9ceptions": {},
+ "6384-Missions": {},
+ "6385-Charges de copropri\u00e9t\u00e9": {}
+ }
+ },
+ "64-Imp\u00f4ts et taxes": {
+ "641-Imp\u00f4ts et taxes directs": {
+ "6411-Imp\u00f4ts fonciers et taxes annexes": {},
+ "6412-Patentes, licences et taxes annexes": {},
+ "6413-Taxes sur appointements et salaires": {},
+ "6414-Taxes d\u2019apprentissage": {},
+ "6415-Formation professionnelle continue": {},
+ "6418-Autres imp\u00f4ts et taxes directs": {}
+ },
+ "645-Imp\u00f4ts et taxes indirects": {},
+ "646-Droits d\u2019enregistrement": {
+ "6461-Droits de mutation": {},
+ "6462-Droits de timbre": {},
+ "6463-Taxes sur les v\u00e9hicules de soci\u00e9t\u00e9": {},
+ "6464-Vignettes": {},
+ "6468-Autres droits": {}
+ },
+ "647-P\u00e9nalit\u00e9s, amendes fiscales": {
+ "6471-P\u00e9nalit\u00e9s d\u2019assiette, imp\u00f4ts directs": {},
+ "6472-P\u00e9nalit\u00e9s d\u2019assiette, imp\u00f4ts indirects": {},
+ "6473-P\u00e9nalit\u00e9s de recouvrement, imp\u00f4ts directs": {},
+ "6474-P\u00e9nalit\u00e9s de recouvrement, imp\u00f4ts indirects": {},
+ "6478-Autres p\u00e9nalit\u00e9s et amendes fiscales": {}
+ },
+ "648-Autres imp\u00f4ts et taxes": {}
+ },
+ "65-Autres charges": {
+ "651-Pertes sur cr\u00e9ances clients et autres d\u00e9biteurs": {
+ "6511-Clients": {},
+ "6515-Autres d\u00e9biteurs": {}
+ },
+ "652-Quote-part de r\u00e9sultat sur op\u00e9rations faites en commun": {
+ "6521-Quote-part transf\u00e9r\u00e9e de b\u00e9n\u00e9fices (comptabilit\u00e9 du g\u00e9rant)": {},
+ "6525-Pertes imput\u00e9es par transfert (comptabilit\u00e9 des associ\u00e9s non g\u00e9rants)": {}
+ },
+ "654-Valeurs comptables des cessions courantes d\u2019immobilisations": {
+ "6541-Immobilisations incorporelles": {},
+ "6542-Immobilisations corporelles": {}
+ },
+ "656-Perte de change sur cr\u00e9ances et dettes commerciale": {},
+ "657-P\u00e9nalit\u00e9s et amendes p\u00e9nales": {},
+ "658-Charges diverses": {
+ "6581-Indemnit\u00e9s de fonction et autres r\u00e9mun\u00e9rations d\u2019administrateurs": {},
+ "6582-Dons": {},
+ "6583-M\u00e9c\u00e9nat": {},
+ "6588-Autres charges diverses": {}
+ },
+ "659-Charges pour d\u00e9pr\u00e9ciations et provisions pour risques \u00e0 court terme d\u2019exploitation": {
+ "6591-Sur risques \u00e0 court terme": {},
+ "6593-Sur stocks": {},
+ "6594-Sur cr\u00e9ances": {},
+ "6598-Autres charges pour d\u00e9pr\u00e9ciations et provisions pour risques \u00e0 court terme": {}
+ }
+ },
+ "66-Charges de personnel": {
+ "661-R\u00e9mun\u00e9rations directes vers\u00e9es au personnel national": {
+ "6611-Appointements salaires et commissions": {},
+ "6612-Primes et gratifications": {},
+ "6613-Cong\u00e9s pay\u00e9s": {},
+ "6614-Indemnit\u00e9s de pr\u00e9avis, de licenciement et de recherche d\u2019embauche": {},
+ "6615-Indemnit\u00e9s de maladie vers\u00e9es aux travailleurs": {},
+ "6616-Suppl\u00e9ment familial": {},
+ "6617-Avantages en nature": {},
+ "6618-Autres r\u00e9mun\u00e9rations directes": {}
+ },
+ "662-R\u00e9mun\u00e9rations directes vers\u00e9es au personnel non national": {
+ "6621-Appointements salaires et commissions": {},
+ "6622-Primes et gratifications": {},
+ "6623-Cong\u00e9s pay\u00e9s": {},
+ "6624-Indemnit\u00e9s de pr\u00e9avis, de licenciement et de recherche d\u2019embauche": {},
+ "6625-Indemnit\u00e9s de maladie vers\u00e9es aux travailleurs": {},
+ "6626-Suppl\u00e9ment familial": {},
+ "6627-Avantages en nature": {},
+ "6628-Autres r\u00e9mun\u00e9rations directes": {}
+ },
+ "663-Indemnit\u00e9s forfaitaires vers\u00e9es au personnel": {
+ "6631-Indemnit\u00e9s de logement": {},
+ "6632-Indemnit\u00e9s de repr\u00e9sentation": {},
+ "6633-Indemnit\u00e9s d\u2019expatriation": {},
+ "6634-Indemnit\u00e9s de transport": {},
+ "6638-Autres indemnit\u00e9s et avantages divers": {}
+ },
+ "664-Charges sociales": {
+ "6641-Charges sociales sur r\u00e9mun\u00e9ration du personnel national": {},
+ "6642-Charges sociales sur r\u00e9mun\u00e9ration du personnel non national": {}
+ },
+ "666-R\u00e9mun\u00e9rations et charges sociales de l\u2019exploitant individuel": {
+ "6661-R\u00e9mun\u00e9ration du travail de l\u2019exploitant": {},
+ "6662-Charges sociales": {}
+ },
+ "667-R\u00e9mun\u00e9ration transf\u00e9r\u00e9e de personnel ext\u00e9rieur": {
+ "6671-Personnel int\u00e9rimaire": {},
+ "6672-Personnel d\u00e9tach\u00e9 ou pr\u00eat\u00e9 \u00e0 l\u2019entit\u00e9": {}
+ },
+ "668-Autres charges sociales": {
+ "6681-Versements aux syndicats et comit\u00e9s d\u2019entreprise, d\u2019\u00e9tablissement": {},
+ "6682-Versements aux comit\u00e9s d\u2019hygi\u00e8ne et de s\u00e9curit\u00e9": {},
+ "6683-Versements et contributions aux autres \u0153uvres sociales": {},
+ "6684-M\u00e9decine du travail et pharmacie": {},
+ "6685-Assurances et organismes de sant\u00e9": {},
+ "6686-Assurances retraite et fonds de pension": {},
+ "6687-Majorations et p\u00e9nalit\u00e9s sociales": {},
+ "6688-Charges sociales diverses": {}
+ }
+ },
+ "67-Frais financiers et charges assimil\u00e9es": {
+ "671-Int\u00e9r\u00eats des emprunts": {
+ "6711-Emprunts obligataires": {},
+ "6712-Emprunts aupr\u00e8s des \u00e9tablissements de cr\u00e9dit": {},
+ "6713-Dettes li\u00e9es \u00e0 des participations": {},
+ "6714-Primes de remboursement des obligations": {}
+ },
+ "672-Int\u00e9r\u00eats dans loyers de location acquisition": {
+ "6722-Int\u00e9r\u00eats dans loyers de location acquisition / cr\u00e9dit-bail immobilier": {},
+ "6723-Int\u00e9r\u00eats dans loyers de location acquisition / cr\u00e9dit-bail mobilier": {},
+ "6724-Int\u00e9r\u00eats dans loyers de location acquisition / location-vente": {},
+ "6728-Int\u00e9r\u00eats dans loyers des autres locations acquisition": {}
+ },
+ "673-Escomptes accord\u00e9s": {},
+ "674-Autres int\u00e9r\u00eats": {
+ "6741-Avances re\u00e7ues et d\u00e9p\u00f4ts cr\u00e9diteurs": {},
+ "6742-Comptes courants bloqu\u00e9s": {},
+ "6743-Int\u00e9r\u00eats sur obligations cautionn\u00e9es": {},
+ "6744-Int\u00e9r\u00eats sur dettes commerciales": {},
+ "6745-Int\u00e9r\u00eats bancaires et sur op\u00e9rations de financement (escompte...)": {},
+ "6748-Int\u00e9r\u00eats sur dettes diverses": {}
+ },
+ "675-Escomptes des effets de commerce": {},
+ "676-Pertes de change financi\u00e8res": {},
+ "677-Pertes sur titres de placement": {
+ "6771-Pertes sur cessions de titres de placement": {},
+ "6772-Mali provenant d\u2019attribution gratuite d\u2019actions au personnel salari\u00e9 et aux dirigeants": {}
+ },
+ "678-Pertes et charges sur risques financiers": {
+ "6781-Sur rentes viag\u00e8res": {},
+ "6782-Sur op\u00e9rations financi\u00e8res": {},
+ "6784-Sur instruments de tr\u00e9sorerie": {}
+ },
+ "679-Charges pour d\u00e9pr\u00e9ciations et provisions pour risques \u00e0 court terme financi\u00e8res": {
+ "6791-Sur risques financiers": {},
+ "6795-Sur titres de placement": {},
+ "6798-Autres charges pour d\u00e9pr\u00e9ciations et provisions pour risques \u00e0 court terme financi\u00e8res": {}
+ }
+ },
+ "68-Dotations aux amortissements": {
+ "681-Dotations aux amortissements d\u2019exploitation": {
+ "6812-Dotations aux amortissements des immobilisations incorporelles": {},
+ "6813-Dotations aux amortissements des immobilisations corporelles": {}
+ }
+ },
+ "69-Dotations aux provisions et aux d\u00e9pr\u00e9ciations": {
+ "691-Dotations aux provisions et aux d\u00e9pr\u00e9ciations d\u2019exploitation": {
+ "6911-Dotations aux provisions pour risques et charges": {},
+ "6913-Dotations aux d\u00e9pr\u00e9ciations des immobilisations incorporelles": {},
+ "6914-Dotations aux d\u00e9pr\u00e9ciations des immobilisations corporelles": {}
+ },
+ "697-Dotations aux provisions et aux d\u00e9pr\u00e9ciations financi\u00e8res": {
+ "6971-Dotations aux provisions pour risques et charges": {},
+ "6972-Dotations aux d\u00e9pr\u00e9ciations des immobilisations financi\u00e8res": {}
+ }
+ },
+ "root_type": "Expense"
+ },
+ "7-Comptes de produits des activit\u00e9s ordinaires": {
+ "70-Ventes": {
+ "701-Ventes de marchandises": {
+ "7011-Dans la R\u00e9gion": {},
+ "7012-Hors R\u00e9gion": {},
+ "7013-Aux entit\u00e9s du groupe dans la R\u00e9gion": {},
+ "7014-Aux entit\u00e9s du groupe hors R\u00e9gion": {},
+ "7015-Sur internet": {},
+ "7019-Rabais, remises, ristournes accord\u00e9s (non ventil\u00e9s)": {}
+ },
+ "702-Ventes de produits finis": {
+ "7021-Dans la R\u00e9gion": {},
+ "7022-Hors R\u00e9gion": {},
+ "7023-Aux entit\u00e9s du groupe dans la R\u00e9gion": {},
+ "7024-Aux entit\u00e9s du groupe hors R\u00e9gion": {},
+ "7025-Sur internet": {},
+ "7029-Rabais, remises, ristournes accord\u00e9s (non ventil\u00e9s)": {}
+ },
+ "703-Ventes de produits interm\u00e9diaires": {
+ "7031-Dans la R\u00e9gion": {},
+ "7032-Hors R\u00e9gion": {},
+ "7033-Aux entit\u00e9s du groupe dans la R\u00e9gion": {},
+ "7034-Aux entit\u00e9s du groupe hors R\u00e9gion": {},
+ "7035-Sur internet": {},
+ "7039-Rabais, remises, ristournes accord\u00e9s (non ventil\u00e9s)": {}
+ },
+ "704-Ventes de produits r\u00e9siduels": {
+ "7041-Dans la R\u00e9gion": {},
+ "7042-Hors R\u00e9gion": {},
+ "7043-Aux entit\u00e9s du groupe dans la R\u00e9gion": {},
+ "7044-Aux entit\u00e9s du groupe hors R\u00e9gion": {},
+ "7045-Sur internet": {},
+ "7049-Rabais, remises, ristournes accord\u00e9s (non ventil\u00e9s)": {}
+ },
+ "705-Travaux factur\u00e9s": {
+ "7051-Dans la R\u00e9gion": {},
+ "7052-Hors R\u00e9gion": {},
+ "7053-Aux entit\u00e9s du groupe dans la R\u00e9gion": {},
+ "7054-Aux entit\u00e9s du groupe hors R\u00e9gion": {},
+ "7055-Sur internet": {},
+ "7059-Rabais, remises, ristournes accord\u00e9s (non ventil\u00e9s)": {}
+ },
+ "706-Services vendus": {
+ "7061-Dans la R\u00e9gion": {},
+ "7062-Hors R\u00e9gion": {},
+ "7063-Aux entit\u00e9s du groupe dans la R\u00e9gion": {},
+ "7064-Aux entit\u00e9s du groupe hors R\u00e9gion": {},
+ "7065-Sur internet": {},
+ "7069-Rabais, remises, ristournes accord\u00e9s (non ventil\u00e9s)": {}
+ },
+ "707-Produits accessoires": {
+ "7071-Ports, emballages perdus et autres frais factur\u00e9s": {},
+ "7072-Commissions et courtages": {},
+ "7073-Locations": {},
+ "7074-Bonis sur reprises et cessions d\u2019emballages": {},
+ "7075-Mise \u00e0 disposition de personnel": {},
+ "7076-Redevances pour brevets, logiciels, marques et droits similaires": {},
+ "7077-Services exploit\u00e9s dans l\u2019int\u00e9r\u00eat du personnel": {},
+ "7078-Autres produits accessoires": {}
+ }
+ },
+ "71-Subventions d\u2019exploitation": {
+ "711-Sur produits \u00e0 l\u2019exportation": {},
+ "712-Sur produits \u00e0 l\u2019importation": {},
+ "713-Sur produits de p\u00e9r\u00e9quation": {},
+ "714-Indemnit\u00e9s et subventions d\u2019exploitation (entit\u00e9 agricole)": {},
+ "718-Autres subventions d\u2019exploitation": {
+ "7181-Vers\u00e9es par l\u2019\u00c9tat et les collectivit\u00e9s publiques": {},
+ "7182-Vers\u00e9es par les organismes internationaux": {},
+ "7183-Vers\u00e9es par des tiers": {}
+ }
+ },
+ "72-Production immobilis\u00e9e": {
+ "721-Immobilisations incorporelles": {},
+ "722-Immobilisations corporelles": {
+ "7221-Immobilisations corporelles (hors actifs biologiques)": {},
+ "7222-Immobilisations corporelles (actifs biologiques)": {}
+ },
+ "724-Production auto-consomm\u00e9e": {},
+ "726-Immobilisations financi\u00e8res": {}
+ },
+ "73-Variations des stocks de biens et de services produits": {
+ "734-Variations des stocks de produits en cours": {
+ "7341-Produits en cours": {},
+ "7342-Travaux en cours": {}
+ },
+ "735-Variations des en-cours de services": {
+ "7351-\u00c9tudes en cours": {},
+ "7352-Prestations de services en cours": {}
+ },
+ "736-Variations des stocks de produits finis": {},
+ "737-Variations des stocks de produits interm\u00e9diaires et r\u00e9siduels": {
+ "7371-Produits interm\u00e9diaires": {},
+ "7372-Produits r\u00e9siduels": {}
+ }
+ },
+ "75-Autres produits": {
+ "751-Profits sur cr\u00e9ances clients et autres d\u00e9biteurs": {},
+ "752-Quote-part de r\u00e9sultat sur op\u00e9rations faites en commun": {
+ "7521-Quote-part transf\u00e9r\u00e9e de pertes (comptabilit\u00e9 du g\u00e9rant)": {},
+ "7525-B\u00e9n\u00e9fices attribu\u00e9s par transfert (comptabilit\u00e9 des associ\u00e9s non g\u00e9rants)": {}
+ },
+ "754-Produits des cessions courantes d\u2019immobilisations": {
+ "7541-Immobilisations incorporelles": {},
+ "7542-Immobilisations corporelles": {}
+ },
+ "756-Gains de change sur cr\u00e9ances et dettes commerciales": {},
+ "758-Produits divers": {
+ "7581-Indemnit\u00e9s de fonction et autres r\u00e9mun\u00e9rations d\u2019administrateurs": {},
+ "7582-Indemnit\u00e9s d\u2019assurances re\u00e7ues": {},
+ "7588-Autres produits divers": {}
+ },
+ "759-Reprises de charges pour d\u00e9pr\u00e9ciations et provisions pour risques \u00e0 court terme d\u2019exploitation": {
+ "7591-Sur risques \u00e0 court terme": {},
+ "7593-Sur stocks": {},
+ "7594-Sur cr\u00e9ances": {},
+ "7598-Sur autres charges pour d\u00e9pr\u00e9ciations et provisions pour risques \u00e0 court terme d\u2019exploitation": {}
+ }
+ },
+ "77-Revenus financiers et produits assimil\u00e9s": {
+ "771-Int\u00e9r\u00eats de pr\u00eats et cr\u00e9ances diverses": {
+ "7712-Int\u00e9r\u00eats de pr\u00eats": {},
+ "7713-Int\u00e9r\u00eats sur cr\u00e9ances diverses": {}
+ },
+ "772-Revenus de participations et autres titres immobilis\u00e9s": {
+ "7721-Revenus des titres de participation": {},
+ "7722-Revenus autres titres immobilis\u00e9s": {}
+ },
+ "773-Escomptes obtenus": {},
+ "774-Revenus de placement": {
+ "7745-Revenus des obligations": {},
+ "7746-Revenus des titres de placement": {}
+ },
+ "775-Int\u00e9r\u00eats dans loyers de location acquisition": {},
+ "776-Gains de change financiers": {},
+ "777-Gains sur cessions de titres de placement": {},
+ "778-Gains sur risques financiers": {
+ "7781-Sur rentes viag\u00e8res": {},
+ "7782-Sur op\u00e9rations financi\u00e8res": {},
+ "7784-Sur instruments de tr\u00e9sorerie": {}
+ },
+ "779-Reprises de charges pour d\u00e9pr\u00e9ciations et provisions \u00e0 court terme financi\u00e8res": {
+ "7791-Sur risques financiers": {},
+ "7795-Sur titres de placement": {},
+ "7798-Sur autres charges pour d\u00e9pr\u00e9ciations et provisions pour risques \u00e0 court terme financi\u00e8res": {}
+ }
+ },
+ "78-Transferts de charges": {
+ "781-Transferts de charges d\u2019exploitation": {},
+ "787-Transferts de charges financi\u00e8res": {}
+ },
+ "79-Reprises de provisions, de d\u00e9pr\u00e9ciations et autres": {
+ "791-Reprises de provisions et d\u00e9pr\u00e9ciations d\u2019exploitation": {
+ "7911-Pour risques et charges": {},
+ "7913-Des immobilisations incorporelles": {},
+ "7914-Des immobilisations corporelles": {}
+ },
+ "797-Reprises de provisions et d\u00e9pr\u00e9ciations financi\u00e8res": {
+ "7971-Pour risques et charges": {},
+ "7972-Des immobilisations financi\u00e8res": {}
+ },
+ "798-Reprises d\u2019amortissements": {},
+ "799-Reprises de subventions d\u2019investissement": {}
+ },
+ "root_type": "Income"
+ },
+ "8-Comptes des autres charges et des autres produits (CHARGES)": {
+ "81-Valeurs comptables des cessions d\u2019immobilisations": {
+ "811-Immobilisations incorporelles": {},
+ "812-Immobilisations corporelles": {},
+ "816-Immobilisations financi\u00e8res": {}
+ },
+ "83-Charges hors activit\u00e9s ordinaires": {
+ "831-Charges HAO constat\u00e9es": {},
+ "833-Charges li\u00e9es aux op\u00e9rations de restructuration": {},
+ "834-Pertes sur cr\u00e9ances HAO": {},
+ "835-Dons et lib\u00e9ralit\u00e9s accord\u00e9s": {},
+ "836-Abandons de cr\u00e9ances consentis": {},
+ "837-Charges li\u00e9es aux op\u00e9rations de liquidation": {},
+ "839-Charges pour d\u00e9pr\u00e9ciations et provisions pour risques \u00e0 court terme HAO": {}
+ },
+ "85-Dotations hors activit\u00e9s ordinaires": {
+ "851-Dotations aux provisions r\u00e9glement\u00e9es": {},
+ "852-Dotations aux amortissements HAO": {},
+ "853-Dotations aux d\u00e9pr\u00e9ciations HAO": {},
+ "854-Dotations aux provisions pour risques et charges HAO": {},
+ "858-Autres dotations HAO": {}
+ },
+ "87-Participation des travailleurs": {
+ "871-Participation l\u00e9gale aux b\u00e9n\u00e9fices": {},
+ "874-Participation contractuelle aux b\u00e9n\u00e9fices": {},
+ "878-Autres participations": {}
+ },
+ "89-Imp\u00f4ts sur le r\u00e9sultat": {
+ "891-Imp\u00f4ts sur les b\u00e9n\u00e9fices de l\u2019exercice": {
+ "8911-Activit\u00e9s exerc\u00e9es dans l\u2019\u00c9tat": {},
+ "8912-Activit\u00e9s exerc\u00e9es dans les autres \u00c9tats de la R\u00e9gion": {},
+ "8913-Activit\u00e9s exerc\u00e9es hors R\u00e9gion": {}
+ },
+ "892-Rappel d\u2019imp\u00f4ts sur r\u00e9sultats ant\u00e9rieurs": {},
+ "895-Imp\u00f4t minimum forfaitaire IMF": {},
+ "899-D\u00e9gr\u00e8vements et annulations d\u2019imp\u00f4ts sur r\u00e9sultats ant\u00e9rieurs": {
+ "8991-D\u00e9gr\u00e8vements": {},
+ "8994-Annulations pour pertes r\u00e9troactives": {}
+ }
+ },
+ "root_type": "Expense"
+ },
+ "8-Comptes des autres charges et des autres produits (PRODUITS)": {
+ "82-Produits des cessions d\u2019immobilisations": {
+ "821-Immobilisations incorporelles": {},
+ "822-Immobilisations corporelles": {},
+ "826-Immobilisations financi\u00e8res": {}
+ },
+ "84-Produits hors activit\u00e9s ordinaires": {
+ "841-Produits HAO constat\u00e9s": {},
+ "843-Produits li\u00e9s aux op\u00e9rations de restructuration": {},
+ "844-Indemnit\u00e9s et subventions HAO (entit\u00e9 agricole)": {},
+ "845-Dons et lib\u00e9ralit\u00e9s obtenus": {},
+ "846-Abandons de cr\u00e9ances obtenus": {},
+ "847-Produits li\u00e9s aux op\u00e9rations de liquidation": {},
+ "848-Transferts de charges HAO": {},
+ "849-Reprises de charges pour d\u00e9pr\u00e9ciations et provisions pour risques \u00e0 court terme HAO": {}
+ },
+ "86-Reprises de charges, provisions et d\u00e9pr\u00e9ciations HAO": {
+ "861-Reprises de provisions r\u00e9glement\u00e9es": {},
+ "862-Reprises d\u2019amortissements HAO": {},
+ "863-Reprises de d\u00e9pr\u00e9ciations HAO": {},
+ "864-Reprises de provisions pour risques et charges HAO": {},
+ "868-Autres reprises HAO": {}
+ },
+ "88-Subventions d\u2019\u00e9quilibre": {
+ "881-\u00c9tat": {},
+ "884-Collectivit\u00e9s publiques": {},
+ "886-Groupe": {},
+ "888-Autres": {}
+ },
+ "root_type": "Income"
+ }
+ }
+}
\ No newline at end of file
diff --git a/erpnext/accounts/doctype/account/chart_of_accounts/verified/gq_plan_comptable_avec_code.json b/erpnext/accounts/doctype/account/chart_of_accounts/verified/gq_plan_comptable_avec_code.json
new file mode 100644
index 00000000000..4219e6aa220
--- /dev/null
+++ b/erpnext/accounts/doctype/account/chart_of_accounts/verified/gq_plan_comptable_avec_code.json
@@ -0,0 +1,4208 @@
+{
+ "country_code": "gq",
+ "name": "Syscohada - Plan Comptable avec code",
+ "tree": {
+ "Comptes de ressources durables": {
+ "Capital": {
+ "Capital social": {
+ "Capital souscrit, non appel\u00e9": {
+ "account_number": "1011"
+ },
+ "Capital souscrit, appel\u00e9, non vers\u00e9": {
+ "account_number": "1012"
+ },
+ "Capital souscrit, appel\u00e9, vers\u00e9, non amorti": {
+ "account_number": "1013"
+ },
+ "Capital souscrit, appel\u00e9, vers\u00e9, amorti": {
+ "account_number": "1014"
+ },
+ "Capital souscrit soumis \u00e0 des conditions particuli\u00e8res": {
+ "account_number": "1018"
+ },
+ "account_number": "101"
+ },
+ "Capital par dotation": {
+ "Dotation initiale": {
+ "account_number": "1021"
+ },
+ "Dotations compl\u00e9mentaires": {
+ "account_number": "1022"
+ },
+ "Autres dotations": {
+ "account_number": "1028"
+ },
+ "account_number": "102"
+ },
+ "Capital personnel": {
+ "account_number": "103"
+ },
+ "Compte de l\u2019exploitant": {
+ "Apports temporaires": {
+ "account_number": "1041"
+ },
+ "Op\u00e9rations courantes": {
+ "account_number": "1042"
+ },
+ "R\u00e9mun\u00e9rations, imp\u00f4ts et autres charges personnelles": {
+ "account_number": "1043"
+ },
+ "Pr\u00e9l\u00e8vements d\u2019autoconsommation": {
+ "account_number": "1047"
+ },
+ "Autres pr\u00e9l\u00e8vements": {
+ "account_number": "1048"
+ },
+ "account_number": "104"
+ },
+ "Primes li\u00e9es au capital social": {
+ "Primes d\u2019\u00e9mission": {
+ "account_number": "1051"
+ },
+ "Primes d\u2019apport": {
+ "account_number": "1052"
+ },
+ "Primes de fusion": {
+ "account_number": "1053"
+ },
+ "Primes de conversion": {
+ "account_number": "1054"
+ },
+ "Autres primes": {
+ "account_number": "1058"
+ },
+ "account_number": "105"
+ },
+ "\u00c9carts de r\u00e9\u00e9valuation": {
+ "\u00c9carts de r\u00e9\u00e9valuation l\u00e9gale": {
+ "account_number": "1061"
+ },
+ "\u00c9carts de r\u00e9\u00e9valuation libre": {
+ "account_number": "1062"
+ },
+ "account_number": "106"
+ },
+ "Apporteurs, capital souscrit, non appel\u00e9": {
+ "account_number": "109"
+ },
+ "account_number": "10"
+ },
+ "R\u00e9serves": {
+ "R\u00e9serve l\u00e9gale": {
+ "account_number": "111"
+ },
+ "R\u00e9serves statutaires ou contractuelles": {
+ "account_number": "112"
+ },
+ "R\u00e9serves r\u00e9glement\u00e9es": {
+ "R\u00e9serves de plus-values nettes \u00e0 long terme": {
+ "account_number": "1131"
+ },
+ "R\u00e9serves d\u2019attribution gratuite d\u2019actions au personnel salari\u00e9 et aux dirigeants": {
+ "account_number": "1132"
+ },
+ "R\u00e9serves cons\u00e9cutives \u00e0 l\u2019octroi de subventions d\u2019investissement": {
+ "account_number": "1133"
+ },
+ "R\u00e9serves des valeurs mobili\u00e8res donnant acc\u00e8s au capital": {
+ "account_number": "1134"
+ },
+ "Autres r\u00e9serves r\u00e9glement\u00e9es": {
+ "account_number": "1135"
+ },
+ "account_number": "113"
+ },
+ "Autres r\u00e9serves": {
+ "R\u00e9serves facultatives": {
+ "account_number": "1181"
+ },
+ "R\u00e9serves diverses": {
+ "account_number": "1188"
+ },
+ "account_number": "118"
+ },
+ "account_number": "11"
+ },
+ "Report \u00e0 nouveau": {
+ "Report \u00e0 nouveau cr\u00e9diteur": {
+ "account_number": "121"
+ },
+ "Report \u00e0 nouveau d\u00e9biteur": {
+ "Perte nette \u00e0 reporter": {
+ "account_number": "1291"
+ },
+ "Perte Amortissements r\u00e9put\u00e9s diff\u00e9r\u00e9s": {
+ "account_number": "1292"
+ },
+ "account_number": "129"
+ },
+ "account_number": "12"
+ },
+ "R\u00e9sultat net de l\u2019exercice": {
+ "R\u00e9sultat en instance d\u2019affectation": {
+ "R\u00e9sultat en instance d\u2019affectation : b\u00e9n\u00e9fice": {
+ "account_number": "1301"
+ },
+ "R\u00e9sultat en instance d\u2019affectation : perte": {
+ "account_number": "1309"
+ },
+ "account_number": "130"
+ },
+ "R\u00e9sultat net : b\u00e9n\u00e9fice": {
+ "account_number": "131"
+ },
+ "Marge commerciale (MC)": {
+ "account_number": "132"
+ },
+ "Valeur ajout\u00e9e (VA)": {
+ "account_number": "133"
+ },
+ "Exc\u00e9dent brut d\u2019exploitation (EBE)": {
+ "account_number": "134"
+ },
+ "R\u00e9sultat d\u2019exploitation (RE)": {
+ "account_number": "135"
+ },
+ "R\u00e9sultat financier (RF)": {
+ "account_number": "136"
+ },
+ "R\u00e9sultat des activit\u00e9s ordinaires (RAO)": {
+ "account_number": "137"
+ },
+ "R\u00e9sultat hors activit\u00e9s ordinaires (RHAO)": {
+ "R\u00e9sultat de fusion": {
+ "account_number": "1381"
+ },
+ "R\u00e9sultat d\u2019apport partiel d\u2019actif": {
+ "account_number": "1382"
+ },
+ "R\u00e9sultat de scission": {
+ "account_number": "1383"
+ },
+ "R\u00e9sultat de liquidation": {
+ "account_number": "1384"
+ },
+ "account_number": "138"
+ },
+ "R\u00e9sultat net : perte": {
+ "account_number": "139"
+ },
+ "account_number": "13"
+ },
+ "Subventions d\u2019investissement": {
+ "Subventions d\u2019\u00e9quipement": {
+ "\u00c9tat": {
+ "account_number": "1411"
+ },
+ "R\u00e9gions": {
+ "account_number": "1412"
+ },
+ "D\u00e9partements": {
+ "account_number": "1413"
+ },
+ "Communes et collectivit\u00e9s publiques d\u00e9centralis\u00e9es": {
+ "account_number": "1414"
+ },
+ "Entit\u00e9s publiques ou mixtes": {
+ "account_number": "1415"
+ },
+ "Entit\u00e9s et organismes priv\u00e9s": {
+ "account_number": "1416"
+ },
+ "Organismes internationaux": {
+ "account_number": "1417"
+ },
+ "Autres": {
+ "account_number": "1418"
+ },
+ "account_number": "141"
+ },
+ "Autres subventions d\u2019investissement": {
+ "account_number": "148"
+ },
+ "account_number": "14"
+ },
+ "Provisions r\u00e9glement\u00e9es et fonds assimil\u00e9s": {
+ "Amortissements d\u00e9rogatoires": {
+ "account_number": "151"
+ },
+ "Plus-values de cession \u00e0 r\u00e9investir": {
+ "account_number": "152"
+ },
+ "Fonds r\u00e9glement\u00e9s": {
+ "Fonds National": {
+ "account_number": "1531"
+ },
+ "Pr\u00e9l\u00e8vement pour le Budget": {
+ "account_number": "1532"
+ },
+ "account_number": "153"
+ },
+ "Provisions sp\u00e9ciales de r\u00e9\u00e9valuation": {
+ "account_number": "154"
+ },
+ "Provisions r\u00e9glement\u00e9es relatives aux immobilisations": {
+ "Reconstitution des gisements miniers et p\u00e9troliers": {
+ "account_number": "1551"
+ },
+ "account_number": "155"
+ },
+ "Provisions r\u00e9glement\u00e9es relatives aux stocks": {
+ "Hausse de prix": {
+ "account_number": "1561"
+ },
+ "Fluctuation des cours": {
+ "account_number": "1562"
+ },
+ "account_number": "156"
+ },
+ "Provisions pour investissement": {
+ "account_number": "157"
+ },
+ "Autres provisions et fonds r\u00e9glement\u00e9s": {
+ "account_number": "158"
+ },
+ "account_number": "15"
+ },
+ "Emprunts et dettes assimil\u00e9es": {
+ "Emprunts obligataires": {
+ "Emprunts obligataires ordinaires": {
+ "account_number": "1611"
+ },
+ "Emprunts obligataires convertibles en actions": {
+ "account_number": "1612"
+ },
+ "Emprunts obligataires remboursables en actions": {
+ "account_number": "1613"
+ },
+ "Autres emprunts obligataires": {
+ "account_number": "1618"
+ },
+ "account_number": "161"
+ },
+ "Emprunts et dettes aupr\u00e8s des \u00e9tablissements de cr\u00e9dit": {
+ "account_number": "162"
+ },
+ "Avances re\u00e7ues de l\u2019\u00c9tat": {
+ "account_number": "163"
+ },
+ "Avances re\u00e7ues et comptes courants bloqu\u00e9s": {
+ "account_number": "164"
+ },
+ "D\u00e9p\u00f4ts et cautionnements re\u00e7us": {
+ "D\u00e9p\u00f4ts": {
+ "account_number": "1651"
+ },
+ "Cautionnements": {
+ "account_number": "1652"
+ },
+ "account_number": "165"
+ },
+ "Int\u00e9r\u00eats courus": {
+ "Sur emprunts obligataires": {
+ "account_number": "1661"
+ },
+ "Sur emprunts et dettes aupr\u00e8s des \u00e9tablissements de cr\u00e9dit": {
+ "account_number": "1662"
+ },
+ "Sur avances re\u00e7ues de l\u2019\u00c9tat": {
+ "account_number": "1663"
+ },
+ "Sur avances re\u00e7ues et comptes courants bloqu\u00e9s": {
+ "account_number": "1664"
+ },
+ "Sur d\u00e9p\u00f4ts et cautionnements re\u00e7us": {
+ "account_number": "1665"
+ },
+ "Sur avances assorties de conditions particuli\u00e8res": {
+ "account_number": "1667"
+ },
+ "Sur autres emprunts et dettes": {
+ "account_number": "1668"
+ },
+ "account_number": "166"
+ },
+ "Avances assorties de conditions particuli\u00e8res": {
+ "Avances bloqu\u00e9es pour augmentation du capital": {
+ "account_number": "1671"
+ },
+ "Avances conditionn\u00e9es par l\u2019\u00c9tat": {
+ "account_number": "1672"
+ },
+ "Avances conditionn\u00e9es par les autres organismes africains": {
+ "account_number": "1673"
+ },
+ "Avances conditionn\u00e9es par les organismes internationaux": {
+ "account_number": "1674"
+ },
+ "account_number": "167"
+ },
+ "Autres emprunts et dettes": {
+ "Rentes viag\u00e8res capitalis\u00e9es": {
+ "account_number": "1681"
+ },
+ "Billets de fonds": {
+ "account_number": "1682"
+ },
+ "Dettes cons\u00e9cutives \u00e0 des titres emprunt\u00e9s": {
+ "account_number": "1683"
+ },
+ "Emprunts participatifs": {
+ "account_number": "1684"
+ },
+ "Participation des travailleurs aux b\u00e9n\u00e9fices": {
+ "account_number": "1685"
+ },
+ "Emprunts et dettes contract\u00e9s aupr\u00e8s des autres tiers": {
+ "account_number": "1686"
+ },
+ "account_number": "168"
+ },
+ "account_number": "16"
+ },
+ "Dettes de location acquisition": {
+ "Dettes de location acquisition / cr\u00e9dit bail immobilier": {
+ "account_number": "172"
+ },
+ "Dettes de location acquisition / cr\u00e9dit bail mobilier": {
+ "account_number": "173"
+ },
+ "Dettes de location acquisition / location de vente": {
+ "account_number": "174"
+ },
+ "Int\u00e9r\u00eats courus": {
+ "Sur dettes de location acquisition / cr\u00e9dit-bail immobilier": {
+ "account_number": "1762"
+ },
+ "Sur dettes de location acquisition / cr\u00e9dit-bail mobilier": {
+ "account_number": "1763"
+ },
+ "Sur dettes de location acquisition / location-vente": {
+ "account_number": "1764"
+ },
+ "Sur autres dettes de location acquisition": {
+ "account_number": "1768"
+ },
+ "account_number": "176"
+ },
+ "Autres dettes de location acquisition": {
+ "account_number": "178"
+ },
+ "account_number": "17"
+ },
+ "Dettes li\u00e9es \u00e0 des participations et comptes de liaison des \u00e9tablissements et soci\u00e9t\u00e9s en participation": {
+ "Dettes li\u00e9es \u00e0 des participations": {
+ "Dettes li\u00e9es \u00e0 des participations (groupe)": {
+ "account_number": "1811"
+ },
+ "Dettes li\u00e9es \u00e0 des participations (hors groupe)": {
+ "account_number": "1812"
+ },
+ "account_number": "181"
+ },
+ "Dettes li\u00e9es \u00e0 des soci\u00e9t\u00e9s en participation": {
+ "account_number": "182"
+ },
+ "Int\u00e9r\u00eats courus sur dettes li\u00e9es \u00e0 des participations": {
+ "account_number": "183"
+ },
+ "Comptes permanents bloqu\u00e9s des \u00e9tablissements et succursales": {
+ "account_number": "184"
+ },
+ "Comptes permanents non bloqu\u00e9s des \u00e9tablissements et succursales": {
+ "account_number": "185"
+ },
+ "Comptes de liaison charges": {
+ "account_number": "186"
+ },
+ "Comptes de liaison produits": {
+ "account_number": "187"
+ },
+ "Comptes de liaison des soci\u00e9t\u00e9s en participation": {
+ "account_number": "188"
+ },
+ "account_number": "18"
+ },
+ "Provisions pour risques et charges": {
+ "Provisions pour litiges": {
+ "account_number": "191"
+ },
+ "Provisions pour garanties donn\u00e9es aux clients": {
+ "account_number": "192"
+ },
+ "Provisions pour pertes sur march\u00e9s \u00e0 ach\u00e8vement futur": {
+ "account_number": "193"
+ },
+ "Provisions pour pertes de change": {
+ "account_number": "194"
+ },
+ "Provisions pour imp\u00f4ts": {
+ "account_number": "195"
+ },
+ "Provisions pour pensions et obligations similaires": {
+ "Provisions pour pensions et obligations similaires engagement de retraite": {
+ "account_number": "1961"
+ },
+ "Actif du r\u00e9gime de retraite": {
+ "account_number": "1962"
+ },
+ "account_number": "196"
+ },
+ "Provisions pour restructuration": {
+ "account_number": "197"
+ },
+ "Autres provisions pour risques et charges": {
+ "Provisions pour amendes et p\u00e9nalit\u00e9s": {
+ "account_number": "1981"
+ },
+ "Provisions pour propre assureur": {
+ "account_number": "1983"
+ },
+ "Provisions pour d\u00e9mant\u00e8lement et remise en \u00e9tat": {
+ "account_number": "1984"
+ },
+ "Provisions pour droits \u00e0 r\u00e9duction ou avantage en nature (ch\u00e8ques cadeau, cartes de fid\u00e9lit\u00e9...)": {
+ "account_number": "1985"
+ },
+ "Provisions pour divers risques et charges": {
+ "account_number": "1988"
+ },
+ "account_number": "198"
+ },
+ "account_number": "19"
+ },
+ "root_type": "Equity",
+ "account_number": "1"
+ },
+ "Comptes d\u2019actif immobilis\u00e9": {
+ "Immobilisations incorporelles": {
+ "account_type": "Fixed Asset",
+ "Frais de d\u00e9veloppement": {
+ "account_type": "Fixed Asset",
+ "account_number": "211"
+ },
+ "Brevets, licences, concessions et droits similaires": {
+ "account_type": "Fixed Asset",
+ "Brevets": {
+ "account_type": "Fixed Asset",
+ "account_number": "2121"
+ },
+ "Licences": {
+ "account_type": "Fixed Asset",
+ "account_number": "2122"
+ },
+ "Concessions de service public": {
+ "account_type": "Fixed Asset",
+ "account_number": "2123"
+ },
+ "Autres concessions et droits similaires": {
+ "account_type": "Fixed Asset",
+ "account_number": "2128"
+ },
+ "account_number": "212"
+ },
+ "Logiciels et sites internet": {
+ "account_type": "Fixed Asset",
+ "Logiciels": {
+ "account_type": "Fixed Asset",
+ "account_number": "2131"
+ },
+ "Sites internet": {
+ "account_type": "Fixed Asset",
+ "account_number": "2132"
+ },
+ "account_number": "213"
+ },
+ "Marques": {
+ "account_type": "Fixed Asset",
+ "account_number": "214"
+ },
+ "Fonds commercial": {
+ "account_type": "Fixed Asset",
+ "account_number": "215"
+ },
+ "Droit au bail": {
+ "account_type": "Fixed Asset",
+ "account_number": "216"
+ },
+ "Investissements de cr\u00e9ation": {
+ "account_type": "Fixed Asset",
+ "account_number": "217"
+ },
+ "Autres droits et valeurs incorporels": {
+ "account_type": "Fixed Asset",
+ "Frais de prospection et d\u2019\u00e9valuation de ressources min\u00e9rales": {
+ "account_type": "Fixed Asset",
+ "account_number": "2181"
+ },
+ "Co\u00fbts d\u2019obtention du contrat": {
+ "account_type": "Fixed Asset",
+ "account_number": "2182"
+ },
+ "Fichiers clients, notices, titres de journaux et magazines": {
+ "account_type": "Fixed Asset",
+ "account_number": "2183"
+ },
+ "Co\u00fbts des franchises": {
+ "account_type": "Fixed Asset",
+ "account_number": "2184"
+ },
+ "Divers droits et valeurs incorporelles": {
+ "account_type": "Fixed Asset",
+ "account_number": "2188"
+ },
+ "account_number": "218"
+ },
+ "Immobilisations incorporelles en cours": {
+ "account_type": "Fixed Asset",
+ "Frais de d\u00e9veloppement": {
+ "account_type": "Fixed Asset",
+ "account_number": "2191"
+ },
+ "Logiciels et internet": {
+ "account_type": "Fixed Asset",
+ "account_number": "2193"
+ },
+ "Autres droits et valeurs incorporels": {
+ "account_type": "Fixed Asset",
+ "account_number": "2198"
+ },
+ "account_number": "219"
+ },
+ "account_number": "21"
+ },
+ "Terrains": {
+ "account_type": "Fixed Asset",
+ "Terrains agricoles et forestiers": {
+ "account_type": "Fixed Asset",
+ "Terrains d\u2019exploitation agricole": {
+ "account_type": "Fixed Asset",
+ "account_number": "2211"
+ },
+ "Terrains d\u2019exploitation foresti\u00e8re": {
+ "account_type": "Fixed Asset",
+ "account_number": "2212"
+ },
+ "Autres terrains": {
+ "account_type": "Fixed Asset",
+ "account_number": "2218"
+ },
+ "account_number": "221"
+ },
+ "Terrains nus": {
+ "account_type": "Fixed Asset",
+ "Terrains \u00e0 b\u00e2tir": {
+ "account_type": "Fixed Asset",
+ "account_number": "2221"
+ },
+ "Autres terrains nus": {
+ "account_type": "Fixed Asset",
+ "account_number": "2228"
+ },
+ "account_number": "222"
+ },
+ "Terrains b\u00e2tis": {
+ "account_type": "Fixed Asset",
+ "Pour b\u00e2timents industriels et agricoles": {
+ "account_type": "Fixed Asset",
+ "account_number": "2231"
+ },
+ "Pour b\u00e2timents administratifs et commerciaux": {
+ "account_type": "Fixed Asset",
+ "account_number": "2232"
+ },
+ "Pour b\u00e2timents affect\u00e9s aux autres op\u00e9rations professionnelles": {
+ "account_type": "Fixed Asset",
+ "account_number": "2234"
+ },
+ "Pour b\u00e2timents affect\u00e9s aux autres op\u00e9rations non professionnelles": {
+ "account_type": "Fixed Asset",
+ "account_number": "2235"
+ },
+ "Autres terrains b\u00e2tis": {
+ "account_type": "Fixed Asset",
+ "account_number": "2238"
+ },
+ "account_number": "223"
+ },
+ "Travaux de mise en valeur des terrains": {
+ "account_type": "Fixed Asset",
+ "Plantation d\u2019arbres et d\u2019arbustes": {
+ "account_type": "Fixed Asset",
+ "account_number": "2241"
+ },
+ "Am\u00e9liorations du fonds": {
+ "account_type": "Fixed Asset",
+ "account_number": "2245"
+ },
+ "Autres travaux": {
+ "account_type": "Fixed Asset",
+ "account_number": "2248"
+ },
+ "account_number": "224"
+ },
+ "Terrains de carri\u00e8res tr\u00e9fonds": {
+ "account_type": "Fixed Asset",
+ "Carri\u00e8res": {
+ "account_type": "Fixed Asset",
+ "account_number": "2251"
+ },
+ "account_number": "225"
+ },
+ "Terrains am\u00e9nag\u00e9s": {
+ "account_type": "Fixed Asset",
+ "Parkings": {
+ "account_type": "Fixed Asset",
+ "account_number": "2261"
+ },
+ "account_number": "226"
+ },
+ "Terrains mis en concession": {
+ "account_type": "Fixed Asset",
+ "account_number": "227"
+ },
+ "Autres terrains": {
+ "account_type": "Fixed Asset",
+ "Terrains immeubles de placement": {
+ "account_type": "Fixed Asset",
+ "account_number": "2281"
+ },
+ "Terrains des logements affect\u00e9s au personnel": {
+ "account_type": "Fixed Asset",
+ "account_number": "2285"
+ },
+ "Terrains de location acquisition": {
+ "account_type": "Fixed Asset",
+ "account_number": "2286"
+ },
+ "Divers terrains": {
+ "account_type": "Fixed Asset",
+ "account_number": "2288"
+ },
+ "account_number": "228"
+ },
+ "Am\u00e9nagements de terrains en cours": {
+ "account_type": "Fixed Asset",
+ "Terrains agricoles et forestiers": {
+ "account_type": "Fixed Asset",
+ "account_number": "2291"
+ },
+ "Terrains nus": {
+ "account_type": "Fixed Asset",
+ "account_number": "2292"
+ },
+ "Terrains de carri\u00e8res tr\u00e9fonds": {
+ "account_type": "Fixed Asset",
+ "account_number": "2295"
+ },
+ "Autres terrains": {
+ "account_type": "Fixed Asset",
+ "account_number": "2298"
+ },
+ "account_number": "229"
+ },
+ "account_number": "22"
+ },
+ "B\u00e2timents, installations techniques et agencements": {
+ "B\u00e2timents industriels, agricoles, administratifs et commerciaux sur sol propre": {
+ "B\u00e2timents industriels": {
+ "account_number": "2311"
+ },
+ "B\u00e2timents agricoles": {
+ "account_number": "2312"
+ },
+ "B\u00e2timents administratifs et commerciaux": {
+ "account_number": "2313"
+ },
+ "B\u00e2timents affect\u00e9s au logement du personnel": {
+ "account_number": "2314"
+ },
+ "B\u00e2timents immeubles de placement": {
+ "account_number": "2315"
+ },
+ "B\u00e2timents de location acquisition": {
+ "account_number": "2316"
+ },
+ "account_number": "231"
+ },
+ "B\u00e2timents industriels, agricoles, administratifs et commerciaux sur sol d\u2019autrui": {
+ "B\u00e2timents industriels": {
+ "account_number": "2321"
+ },
+ "B\u00e2timents agricoles": {
+ "account_number": "2322"
+ },
+ "B\u00e2timents administratifs et commerciaux": {
+ "account_number": "2323"
+ },
+ "B\u00e2timents affect\u00e9s au logement du personnel": {
+ "account_number": "2324"
+ },
+ "B\u00e2timents immeubles de placement": {
+ "account_number": "2325"
+ },
+ "B\u00e2timents de location acquisition": {
+ "account_number": "2326"
+ },
+ "account_number": "232"
+ },
+ "Ouvrages d\u2019infrastructure": {
+ "Voies de terre": {
+ "account_number": "2331"
+ },
+ "Voies de fer": {
+ "account_number": "2332"
+ },
+ "Voies d\u2019eau": {
+ "account_number": "2333"
+ },
+ "Barrages, Digues": {
+ "account_number": "2334"
+ },
+ "Pistes d\u2019a\u00e9rodrome": {
+ "account_number": "2335"
+ },
+ "Autres ouvrages d\u2019infrastructures": {
+ "account_number": "2338"
+ },
+ "account_number": "233"
+ },
+ "Am\u00e9nagements, agencements et installations techniques": {
+ "Installations complexes sp\u00e9cialis\u00e9es sur sol propre": {
+ "account_number": "2341"
+ },
+ "Installations complexes sp\u00e9cialis\u00e9es sur sol d\u2019autrui": {
+ "account_number": "2342"
+ },
+ "Installations \u00e0 caract\u00e8re sp\u00e9cifique sur sol propre": {
+ "account_number": "2343"
+ },
+ "Installations \u00e0 caract\u00e8re sp\u00e9cifique sur sol d\u2019autrui": {
+ "account_number": "2344"
+ },
+ "Am\u00e9nagements et agencements des b\u00e2timents": {
+ "account_number": "2345"
+ },
+ "account_number": "234"
+ },
+ "Am\u00e9nagements de bureaux": {
+ "Installations g\u00e9n\u00e9rales": {
+ "account_number": "2351"
+ },
+ "Autres am\u00e9nagements de bureaux": {
+ "account_number": "2358"
+ },
+ "account_number": "235"
+ },
+ "B\u00e2timents industriels, agricoles et commerciaux mis en concession": {
+ "account_number": "237"
+ },
+ "Autres installations et agencements": {
+ "account_number": "238"
+ },
+ "B\u00e2timents am\u00e9nagements, agencements et installations en cours": {
+ "B\u00e2timents en cours": {
+ "account_number": "2391"
+ },
+ "Installations en cours": {
+ "account_number": "2392"
+ },
+ "Ouvrages d\u2019infrastructure en cours": {
+ "account_number": "2393"
+ },
+ "Am\u00e9nagements et agencements et installations techniques en cours": {
+ "account_number": "2394"
+ },
+ "Am\u00e9nagements de bureaux en cours": {
+ "account_number": "2395"
+ },
+ "Autres installations et agencements en cours": {
+ "account_number": "2398"
+ },
+ "account_number": "239"
+ },
+ "account_number": "23"
+ },
+ "Mat\u00e9riel, mobilier et actifs biologiques": {
+ "Mat\u00e9riel et outillage industriel et commercial": {
+ "Mat\u00e9riel industriel": {
+ "account_number": "2411"
+ },
+ "Outillage industriel": {
+ "account_number": "2412"
+ },
+ "Mat\u00e9riel commercial": {
+ "account_number": "2413"
+ },
+ "Outillage commercial": {
+ "account_number": "2414"
+ },
+ "Mat\u00e9riel & outillage industriel et commercial de location-acquisition": {
+ "account_number": "2416"
+ },
+ "account_number": "241"
+ },
+ "Mat\u00e9riel et outillage agricole": {
+ "Mat\u00e9riel agricole": {
+ "account_number": "2421"
+ },
+ "Outillage agricole": {
+ "account_number": "2422"
+ },
+ "Mat\u00e9riel & outillage agricole de location-acquisition": {
+ "account_number": "2426"
+ },
+ "account_number": "242"
+ },
+ "Mat\u00e9riel d\u2019emballage r\u00e9cup\u00e9rable et identifiable": {
+ "account_number": "243"
+ },
+ "Mat\u00e9riel et mobilier": {
+ "Mat\u00e9riel de bureau": {
+ "account_number": "2441"
+ },
+ "Mat\u00e9riel informatique": {
+ "account_number": "2442"
+ },
+ "Mat\u00e9riel bureautique": {
+ "account_number": "2443"
+ },
+ "Mobilier de bureau": {
+ "account_number": "2444"
+ },
+ "Mat\u00e9riel et mobilier immeubles de placement": {
+ "account_number": "2445"
+ },
+ "Mat\u00e9riel et mobilier de location acquisition": {
+ "account_number": "2446"
+ },
+ "Mat\u00e9riel et mobilier des logements du personnel": {
+ "account_number": "2447"
+ },
+ "account_number": "244"
+ },
+ "Mat\u00e9riel de transport": {
+ "Mat\u00e9riel automobile": {
+ "account_number": "2451"
+ },
+ "Mat\u00e9riel ferroviaire": {
+ "account_number": "2452"
+ },
+ "Mat\u00e9riel fluvial, lagunaire": {
+ "account_number": "2453"
+ },
+ "Mat\u00e9riel naval": {
+ "account_number": "2454"
+ },
+ "Mat\u00e9riel a\u00e9rien": {
+ "account_number": "2455"
+ },
+ "Mat\u00e9riel de transport de location-acquisition": {
+ "account_number": "2456"
+ },
+ "Mat\u00e9riel hippomobile": {
+ "account_number": "2457"
+ },
+ "Autres mat\u00e9riels de transport": {
+ "account_number": "2458"
+ },
+ "account_number": "245"
+ },
+ "Actifs biologiques": {
+ "Cheptel, animaux de trait": {
+ "account_number": "2461"
+ },
+ "Cheptel, animaux reproducteurs": {
+ "account_number": "2462"
+ },
+ "Animaux de garde": {
+ "account_number": "2463"
+ },
+ "Plantations agricoles": {
+ "account_number": "2465"
+ },
+ "Autres actifs biologiques": {
+ "account_number": "2468"
+ },
+ "account_number": "246"
+ },
+ "Agencements, am\u00e9nagements du mat\u00e9riel et actifs biologiques": {
+ "Agencements et am\u00e9nagements du mat\u00e9riel": {
+ "account_number": "2471"
+ },
+ "Agencements et am\u00e9nagements des actifs biologiques": {
+ "account_number": "2472"
+ },
+ "Autres agencements, am\u00e9nagements du mat\u00e9riel et actifs biologiques": {
+ "account_number": "2478"
+ },
+ "account_number": "247"
+ },
+ "Autres mat\u00e9riels et mobiliers": {
+ "Collections et \u0153uvres d\u2019art": {
+ "account_number": "2481"
+ },
+ "Divers mat\u00e9riels mobiliers": {
+ "account_number": "2488"
+ },
+ "account_number": "248"
+ },
+ "Mat\u00e9riels et actifs biologiques en cours": {
+ "Mat\u00e9riel et outillage industriel et commercial": {
+ "account_number": "2491"
+ },
+ "Mat\u00e9riel et outillage agricole": {
+ "account_number": "2492"
+ },
+ "Mat\u00e9riel d\u2019emballage r\u00e9cup\u00e9rable et identifiable": {
+ "account_number": "2493"
+ },
+ "Mat\u00e9riel et mobilier de bureau": {
+ "account_number": "2494"
+ },
+ "Mat\u00e9riel de transport": {
+ "account_number": "2495"
+ },
+ "Actifs biologiques": {
+ "account_number": "2496"
+ },
+ "Agencements am\u00e9nagements du mat\u00e9riel et actifs biologiques": {
+ "account_number": "2497"
+ },
+ "Autres mat\u00e9riels et actifs biologiques en cours": {
+ "account_number": "2498"
+ },
+ "account_number": "249"
+ },
+ "account_number": "24"
+ },
+ "Avances et acomptes vers\u00e9s sur immobilisations": {
+ "Avances et acomptes vers\u00e9s sur immobilisations incorporelles": {
+ "account_number": "251"
+ },
+ "Avances et acomptes vers\u00e9s sur immobilisations corporelles": {
+ "account_number": "252"
+ },
+ "account_number": "25"
+ },
+ "Titres de participation": {
+ "Titres de participation dans des soci\u00e9t\u00e9s sous contr\u00f4le exclusif": {
+ "account_number": "261"
+ },
+ "Titres de participation dans des soci\u00e9t\u00e9s sous contr\u00f4le conjoint": {
+ "account_number": "262"
+ },
+ "Titres de participation dans des soci\u00e9t\u00e9s conf\u00e9rant une influence notable": {
+ "account_number": "263"
+ },
+ "Participations dans des organismes professionnels": {
+ "account_number": "265"
+ },
+ "Parts dans des groupements d\u2019int\u00e9r\u00eat \u00e9conomique (GIE)": {
+ "account_number": "266"
+ },
+ "Autres titres de participation": {
+ "account_number": "268"
+ },
+ "account_number": "26"
+ },
+ "Autres immobilisations financi\u00e8res": {
+ "Pr\u00eats et cr\u00e9ances": {
+ "Pr\u00eats participatifs": {
+ "account_number": "2711"
+ },
+ "Pr\u00eats aux associ\u00e9s": {
+ "account_number": "2712"
+ },
+ "Billets de fonds": {
+ "account_number": "2713"
+ },
+ "Titres pr\u00eat\u00e9s": {
+ "account_number": "2714"
+ },
+ "Autres pr\u00eats et cr\u00e9ances": {
+ "account_number": "2718"
+ },
+ "account_number": "271"
+ },
+ "Pr\u00eats au personnel": {
+ "Pr\u00eats immobiliers": {
+ "account_number": "2721"
+ },
+ "Pr\u00eats mobiliers et d\u2019installation": {
+ "account_number": "2722"
+ },
+ "Autres pr\u00eats au personnel": {
+ "account_number": "2728"
+ },
+ "account_number": "272"
+ },
+ "Cr\u00e9ances sur l\u2019\u00c9tat": {
+ "Retenues de garantie": {
+ "account_number": "2731"
+ },
+ "Fonds r\u00e9glement\u00e9": {
+ "account_number": "2733"
+ },
+ "Cr\u00e9ances sur le conc\u00e9dant": {
+ "account_number": "2734"
+ },
+ "Autres cr\u00e9ances sur l\u2019\u00c9tat": {
+ "account_number": "2738"
+ },
+ "account_number": "273"
+ },
+ "Titres immobilis\u00e9s": {
+ "Titres immobilis\u00e9s de l\u2019activit\u00e9 de portefeuille (TIAP)": {
+ "account_number": "2741"
+ },
+ "Titres participatifs": {
+ "account_number": "2742"
+ },
+ "Certificats d\u2019investissement": {
+ "account_number": "2743"
+ },
+ "Parts de fonds commun de placement (FCP)": {
+ "account_number": "2744"
+ },
+ "Obligations": {
+ "account_number": "2745"
+ },
+ "Actions ou parts propres": {
+ "account_number": "2746"
+ },
+ "Autres titres immobilis\u00e9s": {
+ "account_number": "2748"
+ },
+ "account_number": "274"
+ },
+ "D\u00e9p\u00f4ts et cautionnements vers\u00e9s": {
+ "D\u00e9p\u00f4ts pour loyers d\u2019avance": {
+ "account_number": "2751"
+ },
+ "D\u00e9p\u00f4ts pour l\u2019\u00e9lectricit\u00e9": {
+ "account_number": "2752"
+ },
+ "D\u00e9p\u00f4ts pour l\u2019eau": {
+ "account_number": "2753"
+ },
+ "D\u00e9p\u00f4ts pour le gaz": {
+ "account_number": "2754"
+ },
+ "D\u00e9p\u00f4ts pour le t\u00e9l\u00e9phone, le t\u00e9lex, la t\u00e9l\u00e9copie": {
+ "account_number": "2755"
+ },
+ "Cautionnements sur march\u00e9s publics": {
+ "account_number": "2756"
+ },
+ "Cautionnements sur autres op\u00e9rations": {
+ "account_number": "2757"
+ },
+ "Autres d\u00e9p\u00f4ts et cautionnements": {
+ "account_number": "2758"
+ },
+ "account_number": "275"
+ },
+ "Int\u00e9r\u00eats courus": {
+ "Pr\u00eats et cr\u00e9ances non commerciales": {
+ "account_number": "2761"
+ },
+ "Pr\u00eats au personnel": {
+ "account_number": "2762"
+ },
+ "Cr\u00e9ances sur l\u2019\u00c9tat": {
+ "account_number": "2763"
+ },
+ "Titres immobilis\u00e9s": {
+ "account_number": "2764"
+ },
+ "D\u00e9p\u00f4ts et cautionnements vers\u00e9s": {
+ "account_number": "2765"
+ },
+ "Cr\u00e9ances rattach\u00e9es \u00e0 des participations": {
+ "account_number": "2767"
+ },
+ "Immobilisations financi\u00e8res diverses": {
+ "account_number": "2768"
+ },
+ "account_number": "276"
+ },
+ "Cr\u00e9ances rattach\u00e9es \u00e0 des participations et avances \u00e0 des GIE": {
+ "Cr\u00e9ances rattach\u00e9es \u00e0 des participations (groupe)": {
+ "account_number": "2771"
+ },
+ "Cr\u00e9ances rattach\u00e9es \u00e0 des participations (hors groupe)": {
+ "account_number": "2772"
+ },
+ "Cr\u00e9ances rattach\u00e9es \u00e0 des soci\u00e9t\u00e9s en participation": {
+ "account_number": "2773"
+ },
+ "Avances \u00e0 des Groupements d\u2019int\u00e9r\u00eat \u00e9conomique (GIE)": {
+ "account_number": "2774"
+ },
+ "account_number": "277"
+ },
+ "Immobilisations financi\u00e8res diverses": {
+ "Cr\u00e9ances diverses groupe": {
+ "account_number": "2781"
+ },
+ "Cr\u00e9ances diverses hors groupe": {
+ "account_number": "2782"
+ },
+ "Banques d\u00e9p\u00f4ts \u00e0 terme": {
+ "account_number": "2784"
+ },
+ "Or et m\u00e9taux pr\u00e9cieux": {
+ "account_number": "2785"
+ },
+ "Autres immobilisations financi\u00e8res": {
+ "account_number": "2788"
+ },
+ "account_number": "278"
+ },
+ "account_number": "27"
+ },
+ "Amortissements": {
+ "account_type": "Accumulated Depreciation",
+ "Amortissements des immobilisations corporelles": {
+ "account_type": "Accumulated Depreciation",
+ "Amortissements des frais de d\u00e9veloppement": {
+ "account_type": "Accumulated Depreciation",
+ "account_number": "2811"
+ },
+ "Amortissements des brevets, licences, concessions et droits similaires": {
+ "account_type": "Accumulated Depreciation",
+ "account_number": "2812"
+ },
+ "Amortissements des logiciels et sites internet": {
+ "account_type": "Accumulated Depreciation",
+ "account_number": "2813"
+ },
+ "Amortissements des marques": {
+ "account_type": "Accumulated Depreciation",
+ "account_number": "2814"
+ },
+ "Amortissements du fonds commercial": {
+ "account_type": "Accumulated Depreciation",
+ "account_number": "2815"
+ },
+ "Amortissements du droit au bail": {
+ "account_type": "Accumulated Depreciation",
+ "account_number": "2816"
+ },
+ "Amortissements des investissements de cr\u00e9ation": {
+ "account_type": "Accumulated Depreciation",
+ "account_number": "2817"
+ },
+ "Amortissements des autres droits et valeurs incorporels": {
+ "account_type": "Accumulated Depreciation",
+ "account_number": "2818"
+ },
+ "account_number": "281"
+ },
+ "Amortissements des terrains": {
+ "Amortissements des travaux de mise en valeur des terrains": {
+ "account_number": "2824"
+ },
+ "account_number": "282"
+ },
+ "Amortissements des b\u00e2timents, installations techniques et agencements": {
+ "Amortissements des b\u00e2timents industriels, agricoles, administratifs et commerciaux sur sol propre": {
+ "account_number": "2831"
+ },
+ "Amortissements des b\u00e2timents industriels, agricoles, administratifs et commerciaux sur sol d\u2019autrui": {
+ "account_number": "2832"
+ },
+ "Amortissements des ouvrages d\u2019infrastructure": {
+ "account_number": "2833"
+ },
+ "Amortissements des am\u00e9nagements, agencements et installations techniques": {
+ "account_number": "2834"
+ },
+ "Amortissements des am\u00e9nagements de bureaux": {
+ "account_number": "2835"
+ },
+ "Amortissements des b\u00e2timents industriels, agricoles et commerciaux mis en concession": {
+ "account_number": "2837"
+ },
+ "Amortissements des autres installations et agencements": {
+ "account_number": "2838"
+ },
+ "account_number": "283"
+ },
+ "Amortissements du mat\u00e9riel": {
+ "Amortissements du mat\u00e9riel et outillage industriel et commercial": {
+ "account_number": "2841"
+ },
+ "Amortissements du mat\u00e9riel et outillage agricole": {
+ "account_number": "2842"
+ },
+ "Amortissements du mat\u00e9riel d\u2019emballage r\u00e9cup\u00e9rable et identifiable": {
+ "account_number": "2843"
+ },
+ "Amortissements du mat\u00e9riel et mobilier": {
+ "account_number": "2844"
+ },
+ "Amortissements du mat\u00e9riel de transport": {
+ "account_number": "2845"
+ },
+ "Amortissements des actifs biologiques": {
+ "account_number": "2846"
+ },
+ "Amortissements des agencements et am\u00e9nagements du mat\u00e9riel et des actifs biologiques": {
+ "account_number": "2847"
+ },
+ "Amortissements des autres mat\u00e9riels": {
+ "account_number": "2848"
+ },
+ "account_number": "284"
+ },
+ "account_number": "28"
+ },
+ "D\u00e9pr\u00e9ciations des immobilisations": {
+ "D\u00e9pr\u00e9ciations des immobilisations incorporelles": {
+ "D\u00e9pr\u00e9ciations des frais de d\u00e9veloppement": {
+ "account_number": "2911"
+ },
+ "D\u00e9pr\u00e9ciations des brevets, licences, concessions et droits similaires": {
+ "account_number": "2912"
+ },
+ "D\u00e9pr\u00e9ciations des logiciels et sites internet": {
+ "account_number": "2913"
+ },
+ "D\u00e9pr\u00e9ciations des marques": {
+ "account_number": "2914"
+ },
+ "D\u00e9pr\u00e9ciations du fonds commercial": {
+ "account_number": "2915"
+ },
+ "D\u00e9pr\u00e9ciations du droit au bail": {
+ "account_number": "2916"
+ },
+ "D\u00e9pr\u00e9ciations des investissements de cr\u00e9ation": {
+ "account_number": "2917"
+ },
+ "D\u00e9pr\u00e9ciations des autres droits et valeurs incorporels": {
+ "account_number": "2918"
+ },
+ "D\u00e9pr\u00e9ciations des immobilisations incorporelles en cours": {
+ "account_number": "2919"
+ },
+ "account_number": "291"
+ },
+ "D\u00e9pr\u00e9ciations des terrains": {
+ "D\u00e9pr\u00e9ciations des terrains agricoles et forestiers": {
+ "account_number": "2921"
+ },
+ "D\u00e9pr\u00e9ciations des terrains nus": {
+ "account_number": "2922"
+ },
+ "D\u00e9pr\u00e9ciations des terrains b\u00e2tis": {
+ "account_number": "2923"
+ },
+ "D\u00e9pr\u00e9ciations des travaux de mise en valeur des terrains": {
+ "account_number": "2924"
+ },
+ "D\u00e9pr\u00e9ciations des terrains de gisement": {
+ "account_number": "2925"
+ },
+ "D\u00e9pr\u00e9ciations des terrains am\u00e9nag\u00e9s": {
+ "account_number": "2926"
+ },
+ "D\u00e9pr\u00e9ciations des terrains mis en concession": {
+ "account_number": "2927"
+ },
+ "D\u00e9pr\u00e9ciations des autres terrains": {
+ "account_number": "2928"
+ },
+ "D\u00e9pr\u00e9ciations des am\u00e9nagements de terrains en cours": {
+ "account_number": "2929"
+ },
+ "account_number": "292"
+ },
+ "D\u00e9pr\u00e9ciations des b\u00e2timents, installations techniques et agencements": {
+ "D\u00e9pr\u00e9ciations des b\u00e2timents industriels, agricoles, administratifs et commerciaux sur sol propre": {
+ "account_number": "2931"
+ },
+ "D\u00e9pr\u00e9ciations des b\u00e2timents industriels, agricoles, administratifs et commerciaux sur sol d\u2019autrui": {
+ "account_number": "2932"
+ },
+ "D\u00e9pr\u00e9ciations des ouvrages d\u2019infrastructures": {
+ "account_number": "2933"
+ },
+ "D\u00e9pr\u00e9ciations des am\u00e9nagements, agencements et installations techniques": {
+ "account_number": "2934"
+ },
+ "D\u00e9pr\u00e9ciations des am\u00e9nagements de bureaux": {
+ "account_number": "2935"
+ },
+ "D\u00e9pr\u00e9ciations des b\u00e2timents industriels, agricoles et commerciaux mis en concession": {
+ "account_number": "2937"
+ },
+ "D\u00e9pr\u00e9ciations des autres installations et agencements": {
+ "account_number": "2938"
+ },
+ "D\u00e9pr\u00e9ciations des b\u00e2timents et installations en cours": {
+ "account_number": "2939"
+ },
+ "account_number": "293"
+ },
+ "D\u00e9pr\u00e9ciations de mat\u00e9riel, du mobilier et de l\u2019actif biologique": {
+ "D\u00e9pr\u00e9ciations du mat\u00e9riel et outillage industriel et commercial": {
+ "account_number": "2941"
+ },
+ "D\u00e9pr\u00e9ciations du mat\u00e9riel et outillage agricole": {
+ "account_number": "2942"
+ },
+ "D\u00e9pr\u00e9ciations du mat\u00e9riel d\u2019emballage r\u00e9cup\u00e9rable et identifiable": {
+ "account_number": "2943"
+ },
+ "D\u00e9pr\u00e9ciations du mat\u00e9riel et mobilier": {
+ "account_number": "2944"
+ },
+ "D\u00e9pr\u00e9ciations du mat\u00e9riel de transport": {
+ "account_number": "2945"
+ },
+ "D\u00e9pr\u00e9ciations des actifs biologiques": {
+ "account_number": "2946"
+ },
+ "D\u00e9pr\u00e9ciations des agencements et am\u00e9nagements du mat\u00e9riel et des actifs biologiques": {
+ "account_number": "2947"
+ },
+ "D\u00e9pr\u00e9ciations des autres mat\u00e9riels": {
+ "account_number": "2948"
+ },
+ "D\u00e9pr\u00e9ciations de mat\u00e9riel en cours": {
+ "account_number": "2949"
+ },
+ "account_number": "294"
+ },
+ "D\u00e9pr\u00e9ciations des avances et acomptes vers\u00e9s sur immobilisations": {
+ "D\u00e9pr\u00e9ciations des avances et acomptes vers\u00e9s sur immobilisations incorporelles": {
+ "account_number": "2951"
+ },
+ "D\u00e9pr\u00e9ciations des avances et acomptes vers\u00e9s sur immobilisations corporelles": {
+ "account_number": "2952"
+ },
+ "account_number": "295"
+ },
+ "D\u00e9pr\u00e9ciations des titres de participation": {
+ "D\u00e9pr\u00e9ciations des titres de participation dans des soci\u00e9t\u00e9s sous contr\u00f4le exclusif": {
+ "account_number": "2961"
+ },
+ "D\u00e9pr\u00e9ciations des titres de participation dans les soci\u00e9t\u00e9s sous contr\u00f4le conjoint": {
+ "account_number": "2962"
+ },
+ "D\u00e9pr\u00e9ciations des titres de participation dans les soci\u00e9t\u00e9s conf\u00e9rant une influence notable": {
+ "account_number": "2963"
+ },
+ "D\u00e9pr\u00e9ciations des participations dans des organismes professionnels": {
+ "account_number": "2965"
+ },
+ "D\u00e9pr\u00e9ciations des parts dans des GIE": {
+ "account_number": "2966"
+ },
+ "D\u00e9pr\u00e9ciations des autres titres de participation": {
+ "account_number": "2968"
+ },
+ "account_number": "296"
+ },
+ "D\u00e9pr\u00e9ciations des autres immobilisations financi\u00e8res": {
+ "D\u00e9pr\u00e9ciations des pr\u00eats et cr\u00e9ances": {
+ "account_number": "2971"
+ },
+ "D\u00e9pr\u00e9ciations des pr\u00eats au personnel": {
+ "account_number": "2972"
+ },
+ "D\u00e9pr\u00e9ciations des cr\u00e9ances sur l\u2019\u00c9tat": {
+ "account_number": "2973"
+ },
+ "D\u00e9pr\u00e9ciations des titres immobilis\u00e9s": {
+ "account_number": "2974"
+ },
+ "D\u00e9pr\u00e9ciations des d\u00e9p\u00f4ts et cautionnements vers\u00e9s": {
+ "account_number": "2975"
+ },
+ "D\u00e9pr\u00e9ciations des cr\u00e9ances rattach\u00e9es \u00e0 des participations et avances \u00e0 des GIE": {
+ "account_number": "2977"
+ },
+ "D\u00e9pr\u00e9ciations des cr\u00e9ances financi\u00e8res diverses": {
+ "account_number": "2978"
+ },
+ "account_number": "297"
+ },
+ "account_number": "29"
+ },
+ "root_type": "Asset",
+ "account_number": "2"
+ },
+ "Comptes de Stocks": {
+ "Marchandises": {
+ "Marchandises A": {
+ "Marchandises A1": {
+ "account_number": "3111"
+ },
+ "Marchandises A2": {
+ "account_number": "3112"
+ },
+ "account_number": "311"
+ },
+ "Marchandises B": {
+ "Marchandises B1": {
+ "account_number": "3121"
+ },
+ "Marchandises B2": {
+ "account_number": "3122"
+ },
+ "account_number": "312"
+ },
+ "Actifs biologiques": {
+ "Animaux": {
+ "account_number": "3131"
+ },
+ "V\u00e9g\u00e9taux": {
+ "account_number": "3132"
+ },
+ "account_number": "313"
+ },
+ "Marchandises hors activit\u00e9s ordinaires (HAO)": {
+ "account_number": "318"
+ },
+ "account_number": "31"
+ },
+ "Mati\u00e8res premi\u00e8res et fournitures li\u00e9es": {
+ "Mati\u00e8res A": {
+ "account_number": "321"
+ },
+ "Mati\u00e8res B": {
+ "account_number": "322"
+ },
+ "Fournitures (A, B)": {
+ "account_number": "323"
+ },
+ "account_number": "32"
+ },
+ "Autres approvisionnements": {
+ "Mati\u00e8res consommables": {
+ "account_number": "331"
+ },
+ "Fournitures d\u2019atelier et d\u2019usine": {
+ "account_number": "332"
+ },
+ "Fournitures de magasin": {
+ "account_number": "333"
+ },
+ "Fournitures de bureau": {
+ "account_number": "334"
+ },
+ "Emballages": {
+ "Emballages perdus": {
+ "account_number": "3351"
+ },
+ "Emballages r\u00e9cup\u00e9rables non identifiables": {
+ "account_number": "3352"
+ },
+ "Emballages \u00e0 usage mixte": {
+ "account_number": "3353"
+ },
+ "Autres emballages": {
+ "account_number": "3358"
+ },
+ "account_number": "335"
+ },
+ "Autres mati\u00e8res": {
+ "account_number": "338"
+ },
+ "account_number": "33"
+ },
+ "Produits en cours": {
+ "Produits en cours": {
+ "Produits en cours P1": {
+ "account_number": "3411"
+ },
+ "Produits en cours P2": {
+ "account_number": "3412"
+ },
+ "account_number": "341"
+ },
+ "Travaux en cours": {
+ "Travaux en cours T1": {
+ "account_number": "3421"
+ },
+ "Travaux en cours T2": {
+ "account_number": "3422"
+ },
+ "account_number": "342"
+ },
+ "Produits interm\u00e9diaires en cours": {
+ "Produits interm\u00e9diaires A": {
+ "account_number": "3431"
+ },
+ "Produits interm\u00e9diaires B": {
+ "account_number": "3432"
+ },
+ "account_number": "343"
+ },
+ "Produits r\u00e9siduels en cours": {
+ "Produits r\u00e9siduels A": {
+ "account_number": "3441"
+ },
+ "Produits r\u00e9siduels B": {
+ "account_number": "3442"
+ },
+ "account_number": "344"
+ },
+ "Actifs biologiques en cours": {
+ "Animaux": {
+ "account_number": "3451"
+ },
+ "V\u00e9g\u00e9taux": {
+ "account_number": "3452"
+ },
+ "account_number": "345"
+ },
+ "account_number": "34"
+ },
+ "Services en cours": {
+ "\u00c9tudes en cours": {
+ "\u00c9tudes en cours E1": {
+ "account_number": "3511"
+ },
+ "\u00c9tudes en cours E2": {
+ "account_number": "3512"
+ },
+ "account_number": "351"
+ },
+ "Prestations de services en cours": {
+ "Prestations de services S1": {
+ "account_number": "3521"
+ },
+ "Prestations de services S2": {
+ "account_number": "3522"
+ }
+ },
+ "account_number": "35"
+ },
+ "Produits finis": {
+ "Produits finis A": {
+ "account_number": "361"
+ },
+ "Produits finis B": {
+ "account_number": "362"
+ },
+ "Actifs biologiques": {
+ "Animaux": {
+ "account_number": "3631"
+ },
+ "V\u00e9g\u00e9taux": {
+ "account_number": "3632"
+ },
+ "Autres stocks (activit\u00e9s annexes)": {
+ "account_number": "3638"
+ },
+ "account_number": "363"
+ },
+ "account_number": "36"
+ },
+ "Produits interm\u00e9diaires et r\u00e9siduels": {
+ "Produits interm\u00e9diaires": {
+ "Produits interm\u00e9diaires A": {
+ "account_number": "3711"
+ },
+ "Produits interm\u00e9diaires B": {
+ "account_number": "3712"
+ },
+ "account_number": "371"
+ },
+ "Produits r\u00e9siduels": {
+ "D\u00e9chets": {
+ "account_number": "3721"
+ },
+ "Rebuts": {
+ "account_number": "3722"
+ },
+ "Mati\u00e8res de R\u00e9cup\u00e9ration": {
+ "account_number": "3723"
+ },
+ "account_number": "372"
+ },
+ "Actifs biologiques": {
+ "Animaux": {
+ "account_number": "3731"
+ },
+ "V\u00e9g\u00e9taux": {
+ "account_number": "3732"
+ },
+ "Autres stocks (activit\u00e9s annexes)": {
+ "account_number": "3738"
+ },
+ "account_number": "373"
+ },
+ "account_number": "37"
+ },
+ "Stocks en cours de route, en consignation ou en d\u00e9p\u00f4t": {
+ "account_type": "Stock",
+ "Marchandises en cours de route": {
+ "account_number": "381"
+ },
+ "Mati\u00e8res premi\u00e8res et fournitures li\u00e9es en cours de route": {
+ "account_number": "382"
+ },
+ "Autres approvisionnements en cours de route": {
+ "account_number": "383"
+ },
+ "Produits finis en cours de route": {
+ "account_number": "386"
+ },
+ "Stock en consignation ou en d\u00e9p\u00f4t": {
+ "Stock en consignation": {
+ "account_number": "3871"
+ },
+ "Stock en d\u00e9p\u00f4t": {
+ "account_number": "3872"
+ },
+ "account_number": "387"
+ },
+ "Stock provenant d\u2019immobilisations mises hors service ou au rebut": {
+ "account_number": "388"
+ },
+ "account_number": "38"
+ },
+ "D\u00e9pr\u00e9ciations des stocks et encours de production": {
+ "D\u00e9pr\u00e9ciations des stocks de marchandises": {
+ "account_number": "391"
+ },
+ "D\u00e9pr\u00e9ciations des stocks de mati\u00e8res premi\u00e8res et fournitures li\u00e9es": {
+ "account_number": "392"
+ },
+ "D\u00e9pr\u00e9ciations des stocks d\u2019autres approvisionnements": {
+ "account_number": "393"
+ },
+ "D\u00e9pr\u00e9ciations des productions en cours": {
+ "account_number": "394"
+ },
+ "D\u00e9pr\u00e9ciations des services en cours": {
+ "account_number": "395"
+ },
+ "D\u00e9pr\u00e9ciations des stocks de produits finis": {
+ "account_number": "396"
+ },
+ "D\u00e9pr\u00e9ciations des stocks de produits interm\u00e9diaires et r\u00e9siduels": {
+ "account_number": "397"
+ },
+ "D\u00e9pr\u00e9ciations des stocks en cours de route, en consignation ou en d\u00e9p\u00f4t": {
+ "account_number": "398"
+ },
+ "account_number": "39"
+ },
+ "root_type": "Asset",
+ "account_number": "3"
+ },
+ "4-Comptes de Tiers (ACTIF)": {
+ "40-Fournisseurs et comptes rattach\u00e9s (ACTIF)": {
+ "Fournisseurs d\u00e9biteurs": {
+ "Fournisseurs Avances et acomptes vers\u00e9s": {
+ "account_number": "4091"
+ },
+ "Fournisseurs Groupe avances et acomptes vers\u00e9s": {
+ "account_number": "4092"
+ },
+ "Fournisseurs Sous-traitants avances et acomptes vers\u00e9s": {
+ "account_number": "4093"
+ },
+ "Fournisseurs Cr\u00e9ances pour emballages et mat\u00e9riels \u00e0 rendre": {
+ "account_number": "4094"
+ },
+ "Fournisseurs Rabais, remises, ristournes et autres avoirs \u00e0 obtenir": {
+ "account_number": "4098"
+ },
+ "account_number": "409"
+ }
+ },
+ "41-Clients et comptes rattach\u00e9s (ACTIF)": {
+ "Clients": {
+ "Clients": {
+ "account_type": "Receivable",
+ "account_number": "4111"
+ },
+ "Clients groupe": {
+ "account_type": "Receivable",
+ "account_number": "4112"
+ },
+ "Clients, \u00c9tat et Collectivit\u00e9s publiques": {
+ "account_type": "Receivable",
+ "account_number": "4114"
+ },
+ "Clients, organismes internationaux": {
+ "account_type": "Receivable",
+ "account_number": "4115"
+ },
+ "Clients, r\u00e9serve de propri\u00e9t\u00e9": {
+ "account_type": "Receivable",
+ "account_number": "4116"
+ },
+ "Client, retenues de garantie": {
+ "account_type": "Receivable",
+ "account_number": "4117"
+ },
+ "Clients, d\u00e9gr\u00e8vement de taxes sur la valeur ajout\u00e9e (TVA)": {
+ "account_type": "Receivable",
+ "account_number": "4118"
+ },
+ "account_type": "Receivable",
+ "account_number": "411"
+ },
+ "Clients, effets \u00e0 recevoir en portefeuille": {
+ "Clients, effets \u00e0 recevoir": {
+ "account_type": "Receivable",
+ "account_number": "4121"
+ },
+ "Clients Groupe, effets \u00e0 recevoir": {
+ "account_type": "Receivable",
+ "account_number": "4122"
+ },
+ "\u00c9tat et Collectivit\u00e9s publiques, effets \u00e0 recevoir": {
+ "account_type": "Receivable",
+ "account_number": "4124"
+ },
+ "Organismes Internationaux, effets \u00e0 recevoir": {
+ "account_type": "Receivable",
+ "account_number": "4125"
+ },
+ "account_type": "Receivable",
+ "account_number": "412"
+ },
+ "Clients, ch\u00e8ques, effets et autres valeurs impay\u00e9es": {
+ "Clients, ch\u00e8ques impay\u00e9s": {
+ "account_type": "Receivable",
+ "account_number": "4131"
+ },
+ "Clients, effets impay\u00e9s": {
+ "account_type": "Receivable",
+ "account_number": "4132"
+ },
+ "Clients, cartes de cr\u00e9dit impay\u00e9es": {
+ "account_type": "Receivable",
+ "account_number": "4133"
+ },
+ "Clients, autres valeurs impay\u00e9es": {
+ "account_type": "Receivable",
+ "account_number": "4138"
+ },
+ "account_type": "Receivable",
+ "account_number": "413"
+ },
+ "Cr\u00e9ances sur cessions courantes d\u2019immobilisations": {
+ "Cr\u00e9ances en compte, immobilisations incorporelles": {
+ "account_type": "Receivable",
+ "account_number": "4141"
+ },
+ "Cr\u00e9ances en compte, immobilisations corporelles": {
+ "account_type": "Receivable",
+ "account_number": "4142"
+ },
+ "Effets \u00e0 recevoir, immobilisations incorporelles": {
+ "account_type": "Receivable",
+ "account_number": "4146"
+ },
+ "Effets \u00e0 recevoir, immobilisations corporelles": {
+ "account_type": "Receivable",
+ "account_number": "4147"
+ },
+ "account_type": "Receivable",
+ "account_number": "414"
+ },
+ "Clients, effets escompt\u00e9s non \u00e9chus": {
+ "account_type": "Receivable",
+ "account_number": "415"
+ },
+ "Cr\u00e9ances clients litigieuses ou douteuses": {
+ "Cr\u00e9ances litigieuses": {
+ "account_type": "Receivable",
+ "account_number": "4161"
+ },
+ "Cr\u00e9ances douteuses": {
+ "account_type": "Receivable",
+ "account_number": "4162"
+ },
+ "account_type": "Receivable",
+ "account_number": "416"
+ },
+ "Clients, produits \u00e0 recevoir": {
+ "Clients, factures \u00e0 \u00e9tablir": {
+ "account_type": "Receivable",
+ "account_number": "4181"
+ },
+ "Clients, int\u00e9r\u00eats courus": {
+ "account_type": "Receivable",
+ "account_number": "4186"
+ },
+ "account_type": "Receivable",
+ "account_number": "418"
+ },
+ "account_type": "Receivable"
+ },
+ "42-Personnel (ACTIF)": {
+ "Personnel, avances et acomptes": {
+ "Personnel, avances": {
+ "account_number": "4211"
+ },
+ "Personnel, acomptes": {
+ "account_number": "4212"
+ },
+ "Frais avanc\u00e9s et fournitures au personnel": {
+ "account_number": "4213"
+ },
+ "account_number": "421"
+ }
+ },
+ "43-Organismes sociaux (ACTIF)": {
+ "431-S\u00e9curit\u00e9 sociale": {
+ "Prestations familiales": {
+ "account_number": "4311"
+ },
+ "Accidents de travail": {
+ "account_number": "4312"
+ },
+ "Caisse de retraite obligatoire": {
+ "account_number": "4313"
+ },
+ "Caisse de retraite facultative": {
+ "account_number": "4314"
+ },
+ "Autres cotisations sociales": {
+ "account_number": "4318"
+ }
+ },
+ "432-Caisses de retraite compl\u00e9mentaire": {},
+ "433-Autres organismes sociaux": {
+ "Mutuelle": {
+ "account_number": "4331"
+ },
+ "Assurances retraite": {
+ "account_number": "4332"
+ },
+ "Assurances et organismes de sant\u00e9": {
+ "account_number": "4333"
+ }
+ },
+ "438-Organismes sociaux, charges \u00e0 payer et produits \u00e0 recevoir": {
+ "Produits \u00e0 recevoir": {
+ "account_number": "4387"
+ }
+ }
+ },
+ "44-\u00c9tat et collectivit\u00e9s publiques (ACTIF)": {
+ "\u00c9tat, TVA factur\u00e9e": {
+ "TVA factur\u00e9e sur ventes": {
+ "account_number": "4431"
+ },
+ "TVA factur\u00e9e sur prestations de services": {
+ "account_number": "4432"
+ },
+ "TVA factur\u00e9e sur travaux": {
+ "account_number": "4433"
+ },
+ "TVA factur\u00e9e sur production livr\u00e9e \u00e0 soi-m\u00eame": {
+ "account_number": "4434"
+ },
+ "TVA sur factures \u00e0 \u00e9tablir": {
+ "account_number": "4435"
+ },
+ "account_number": "443"
+ },
+ "\u00c9tat, TVA r\u00e9cup\u00e9rable": {
+ "TVA r\u00e9cup\u00e9rable sur immobilisations": {
+ "account_number": "4451"
+ },
+ "TVA r\u00e9cup\u00e9rable sur achats": {
+ "account_number": "4452"
+ },
+ "TVA r\u00e9cup\u00e9rable sur transport": {
+ "account_number": "4453"
+ },
+ "TVA r\u00e9cup\u00e9rable sur services ext\u00e9rieurs et autres charges": {
+ "account_number": "4454"
+ },
+ "TVA r\u00e9cup\u00e9rable sur factures non parvenues": {
+ "account_number": "4455"
+ },
+ "TVA transf\u00e9r\u00e9e par d\u2019autres entit\u00e9s": {
+ "account_number": "4456"
+ },
+ "account_number": "445"
+ },
+ "\u00c9tat, charges \u00e0 payer et produits \u00e0 recevoir": {
+ "Charges \u00e0 payer": {
+ "account_number": "4486"
+ },
+ "Produits \u00e0 recevoir": {
+ "account_number": "4487"
+ },
+ "account_number": "448"
+ },
+ "\u00c9tat, cr\u00e9ances et dettes diverses": {
+ "\u00c9tat, obligations cautionn\u00e9es": {
+ "account_number": "4491"
+ },
+ "\u00c9tat, avances et acomptes vers\u00e9s sur imp\u00f4ts": {
+ "account_number": "4492"
+ },
+ "\u00c9tat, fonds de dotation \u00e0 recevoir": {
+ "account_number": "4493"
+ },
+ "\u00c9tat, subventions investissement \u00e0 recevoir": {
+ "account_number": "4494"
+ },
+ "\u00c9tat, subventions d\u2019exploitation \u00e0 recevoir": {
+ "account_number": "4495"
+ },
+ "\u00c9tat, subventions d\u2019\u00e9quilibre \u00e0 recevoir": {
+ "account_number": "4496"
+ },
+ "\u00c9tat, avances sur subventions": {
+ "account_number": "4497"
+ },
+ "\u00c9tat, fonds r\u00e9glement\u00e9s provisionn\u00e9s": {
+ "account_number": "4499"
+ },
+ "account_number": "449"
+ }
+ },
+ "45-Organismes internationaux (ACTIF)": {
+ "Op\u00e9rations avec les organismes africains": {
+ "account_number": "451"
+ },
+ "Op\u00e9rations avec les autres organismes internationaux": {
+ "account_number": "452"
+ },
+ "Organismes internationaux, fonds de dotation et subventions \u00e0 recevoir": {
+ "Organismes internationaux, fonds de dotation \u00e0 recevoir": {
+ "account_number": "4581"
+ },
+ "Organismes internationaux, subventions \u00e0 recevoir": {
+ "account_number": "4582"
+ },
+ "account_number": "458"
+ }
+ },
+ "46-Apporteurs, associ\u00e9s et groupe (ACTIF)": {
+ "461-Apporteurs, op\u00e9rations sur le capital": {
+ "Apporteurs, capital appel\u00e9, non vers\u00e9": {
+ "account_number": "4613"
+ },
+ "Apporteurs, compte d\u2019apport, op\u00e9rations de restructuration (fusion...)": {
+ "account_number": "4614"
+ },
+ "Apporteurs, titres \u00e0 \u00e9changer": {
+ "account_number": "4618"
+ }
+ },
+ "Apporteurs, restant d\u00fb sur capital appel\u00e9": {
+ "account_number": "467"
+ }
+ },
+ "47-D\u00e9biteurs et cr\u00e9diteurs divers (ACTIF)": {
+ "472-Cr\u00e9ances et dettes sur titres de placement": {
+ "Cr\u00e9ances sur cessions de titres de placement": {
+ "account_number": "4721"
+ },
+ "Versements restant \u00e0 effectuer sur titres de placement non lib\u00e9r\u00e9s": {
+ "account_number": "4726"
+ }
+ },
+ "473-Interm\u00e9diaires Op\u00e9rations faites pour compte de tiers": {
+ "Mandants": {
+ "account_number": "4731"
+ },
+ "Mandataires": {
+ "account_number": "4732"
+ },
+ "Commettants": {
+ "account_number": "4733"
+ },
+ "Commissionnaires": {
+ "account_number": "4734"
+ },
+ "\u00c9tat, Collectivit\u00e9s publiques, fonds global d\u2019allocation": {
+ "account_number": "4739"
+ }
+ },
+ "474-Compte de r\u00e9partition p\u00e9riodique des charges et des produits": {
+ "Compte de r\u00e9partition p\u00e9riodique des produits": {
+ "account_number": "4747"
+ }
+ },
+ "475-Compte transitoire, ajustement sp\u00e9cial li\u00e9 \u00e0 la r\u00e9vision du SYSCOHADA": {
+ "Compte actif": {
+ "account_type": "Temporary",
+ "account_number": "4751"
+ }
+ },
+ "Charges constat\u00e9es d\u2019avance": {
+ "account_number": "476"
+ },
+ "478-\u00c9carts de conversion actif": {
+ "Diminution des cr\u00e9ances d\u2019exploitation": {
+ "account_number": "4781"
+ },
+ "Diminution des cr\u00e9ances financi\u00e8res": {
+ "account_number": "4782"
+ },
+ "Augmentation des dettes d\u2019exploitation": {
+ "account_number": "4783"
+ },
+ "Augmentation des dettes financi\u00e8res": {
+ "account_number": "4784"
+ },
+ "Diff\u00e9rences d\u2019\u00e9valuation sur instruments de tr\u00e9sorerie": {
+ "account_number": "4786"
+ },
+ "Diff\u00e9rences compens\u00e9es par couverture de change": {
+ "account_number": "4788"
+ }
+ }
+ },
+ "48-Cr\u00e9ances et dettes hors activit\u00e9s ordinaires (ACTIF)": {
+ "Cr\u00e9ances sur cessions d\u2019immobilisations": {
+ "En compte, immobilisations incorporelles": {
+ "account_number": "4851"
+ },
+ "En compte, immobilisations corporelles": {
+ "account_number": "4852"
+ },
+ "Effets \u00e0 recevoir, immobilisations incorporelles": {
+ "account_number": "4853"
+ },
+ "Effets \u00e0 recevoir, immobilisations corporelles": {
+ "account_number": "4854"
+ },
+ "Effets escompt\u00e9s non \u00e9chus": {
+ "account_number": "4855"
+ },
+ "Retenues de garantie": {
+ "account_number": "4857"
+ },
+ "Factures \u00e0 \u00e9tablir": {
+ "account_number": "4858"
+ },
+ "account_number": "485"
+ },
+ "Autres cr\u00e9ances hors activit\u00e9s ordinaires (HAO)": {
+ "account_number": "488"
+ }
+ },
+ "49-D\u00e9pr\u00e9ciations et provisions pour risques \u00e0 court terme (tiers) (ACTIF)": {
+ "D\u00e9pr\u00e9ciations des comptes clients": {
+ "Cr\u00e9ances litigieuses": {
+ "account_number": "4911"
+ },
+ "Cr\u00e9ances douteuses": {
+ "account_number": "4912"
+ },
+ "account_number": "491"
+ },
+ "D\u00e9pr\u00e9ciations des comptes organismes internationaux": {
+ "account_number": "495"
+ },
+ "D\u00e9pr\u00e9ciations des comptes apporteurs, associ\u00e9s et groupe": {
+ "Associ\u00e9s, comptes courants": {
+ "account_number": "4962"
+ },
+ "Associ\u00e9s, op\u00e9rations faites en commun": {
+ "account_number": "4963"
+ },
+ "Groupe, comptes courants": {
+ "account_number": "4966"
+ },
+ "account_number": "496"
+ },
+ "D\u00e9pr\u00e9ciations des comptes d\u00e9biteurs divers": {
+ "account_number": "497"
+ },
+ "D\u00e9pr\u00e9ciations des comptes de cr\u00e9ances HAO": {
+ "Cr\u00e9ances sur cessions d\u2019immobilisations": {
+ "account_number": "4985"
+ },
+ "Cr\u00e9ances sur cessions de titres de placement": {
+ "account_number": "4986"
+ },
+ "Autres cr\u00e9ances HAO": {
+ "account_number": "4988"
+ },
+ "account_number": "498"
+ },
+ "Provisions pour risques \u00e0 court terme": {
+ "Sur op\u00e9rations d\u2019exploitation": {
+ "account_number": "4991"
+ },
+ "Sur op\u00e9rations financi\u00e8res": {
+ "account_number": "4997"
+ },
+ "Sur op\u00e9rations HAO": {
+ "account_number": "4998"
+ },
+ "account_number": "499"
+ }
+ },
+ "root_type": "Asset"
+ },
+ "4-Comptes de Tiers (PASSIF)": {
+ "40-Fournisseurs et comptes rattach\u00e9s (PASSIF)": {
+ "Fournisseurs, dettes en compte": {
+ "Fournisseurs": {
+ "account_type": "Payable",
+ "account_number": "4011"
+ },
+ "Fournisseurs groupe": {
+ "account_type": "Payable",
+ "account_number": "4012"
+ },
+ "Fournisseurs sous-traitants": {
+ "account_type": "Payable",
+ "account_number": "4013"
+ },
+ "Fournisseurs, r\u00e9serve de propri\u00e9t\u00e9": {
+ "account_type": "Payable",
+ "account_number": "4016"
+ },
+ "Fournisseur, retenues de garantie": {
+ "account_type": "Payable",
+ "account_number": "4017"
+ },
+ "account_type": "Payable",
+ "account_number": "401"
+ },
+ "Fournisseurs, effets \u00e0 payer": {
+ "Fournisseurs Effets \u00e0 payer": {
+ "account_type": "Payable",
+ "account_number": "4021"
+ },
+ "Fournisseurs Groupe, effets \u00e0 payer": {
+ "account_type": "Payable",
+ "account_number": "4022"
+ },
+ "Fournisseurs Sous-traitants, effets \u00e0 payer": {
+ "account_type": "Payable",
+ "account_number": "4023"
+ },
+ "account_type": "Payable",
+ "account_number": "402"
+ },
+ "Fournisseurs, acquisitions courantes d\u2019immobilisations": {
+ "Fournisseurs Dettes en comptes, immobilisations incorporelles": {
+ "account_type": "Payable",
+ "account_number": "4041"
+ },
+ "Fournisseurs Dettes en comptes, immobilisations corporelles": {
+ "account_type": "Payable",
+ "account_number": "4042"
+ },
+ "Fournisseurs Effets \u00e0 payer, immobilisations incorporelles": {
+ "account_type": "Payable",
+ "account_number": "4046"
+ },
+ "Fournisseurs Effets \u00e0 payer, immobilisations corporelles": {
+ "account_type": "Payable",
+ "account_number": "4047"
+ },
+ "account_type": "Payable",
+ "account_number": "404"
+ },
+ "Fournisseurs, factures non parvenues": {
+ "Fournisseurs": {
+ "account_type": "Stock Received But Not Billed",
+ "account_number": "4081"
+ },
+ "Fournisseurs groupe": {
+ "account_type": "Stock Received But Not Billed",
+ "account_number": "4082"
+ },
+ "Fournisseurs sous-traitants": {
+ "account_type": "Stock Received But Not Billed",
+ "account_number": "4083"
+ },
+ "Fournisseurs, int\u00e9r\u00eats courus": {
+ "account_type": "Stock Received But Not Billed",
+ "account_number": "4086"
+ },
+ "account_type": "Stock Received But Not Billed",
+ "account_number": "408"
+ },
+ "account_type": "Payable"
+ },
+ "41-Clients et comptes rattach\u00e9s (PASSIF)": {
+ "Clients cr\u00e9diteurs": {
+ "Clients, avances et acomptes re\u00e7us": {
+ "account_number": "4191"
+ },
+ "Clients groupe, avances et acomptes re\u00e7us": {
+ "account_number": "4192"
+ },
+ "Clients, dettes pour emballages et mat\u00e9riels consign\u00e9s": {
+ "account_number": "4194"
+ },
+ "Clients, rabais, remises, ristournes et autres avoirs \u00e0 accorder": {
+ "account_number": "4198"
+ },
+ "account_number": "419"
+ }
+ },
+ "42-Personnel (PASSIF)": {
+ "Personnel, r\u00e9mun\u00e9rations dues": {
+ "account_number": "422"
+ },
+ "Personnel, oppositions, saisies-arr\u00eats": {
+ "Personnel, oppositions": {
+ "account_number": "4231"
+ },
+ "Personnel, saisies-arr\u00eats": {
+ "account_number": "4232"
+ },
+ "Personnel, avis \u00e0 tiers d\u00e9tenteur": {
+ "account_number": "4233"
+ },
+ "account_number": "423"
+ },
+ "Personnel, \u0153uvres sociales internes": {
+ "Assistance m\u00e9dicale": {
+ "account_number": "4241"
+ },
+ "Allocations familiales": {
+ "account_number": "4242"
+ },
+ "Organismes sociaux rattach\u00e9s \u00e0 l\u2019entit\u00e9": {
+ "account_number": "4245"
+ },
+ "Autres \u0153uvres sociales internes": {
+ "account_number": "4248"
+ },
+ "account_number": "424"
+ },
+ "Repr\u00e9sentants du personnel": {
+ "D\u00e9l\u00e9gu\u00e9s du personnel": {
+ "account_number": "4251"
+ },
+ "Syndicats et Comit\u00e9s d\u2019entreprises, d\u2019\u00c9tablissement": {
+ "account_number": "4252"
+ },
+ "Autres repr\u00e9sentants du personnel": {
+ "account_number": "4258"
+ },
+ "account_number": "425"
+ },
+ "Personnel, participation aux b\u00e9n\u00e9fices et au capital": {
+ "Participation aux b\u00e9n\u00e9fices": {
+ "account_number": "4261"
+ },
+ "Participation au capital": {
+ "account_number": "4264"
+ },
+ "account_number": "426"
+ },
+ "Personnel d\u00e9p\u00f4ts": {
+ "account_number": "427"
+ },
+ "Personnel, charges \u00e0 payer et produits \u00e0 recevoir": {
+ "Dettes provisionn\u00e9es pour cong\u00e9s \u00e0 payer": {
+ "account_number": "4281"
+ },
+ "Autres charges \u00e0 payer": {
+ "account_number": "4286"
+ },
+ "Produits \u00e0 recevoir": {
+ "account_number": "4287"
+ },
+ "account_number": "428"
+ }
+ },
+ "43-Organismes sociaux (PASSIF)": {
+ "438-Organismes sociaux, charges \u00e0 payer et produits \u00e0 recevoir": {
+ "Charges sociales sur gratifications \u00e0 payer": {
+ "account_number": "4381"
+ },
+ "Charges sociales sur cong\u00e9s \u00e0 payer": {
+ "account_number": "4382"
+ },
+ "Autres charges \u00e0 payer": {
+ "account_number": "4386"
+ }
+ }
+ },
+ "44-\u00c9tat et collectivit\u00e9s publiques (PASSIF)": {
+ "\u00c9tat, imp\u00f4t sur les b\u00e9n\u00e9fices": {
+ "account_number": "441"
+ },
+ "\u00c9tat, autres imp\u00f4ts et taxes": {
+ "Imp\u00f4ts et taxes d\u2019\u00c9tat": {
+ "account_number": "4421"
+ },
+ "Imp\u00f4ts et taxes pour les collectivit\u00e9s publiques": {
+ "account_number": "4422"
+ },
+ "Imp\u00f4ts et taxes recouvrables sur des obligataires": {
+ "account_number": "4423"
+ },
+ "Imp\u00f4ts et taxes recouvrables sur des associ\u00e9s": {
+ "account_number": "4424"
+ },
+ "Droits de douane": {
+ "account_number": "4426"
+ },
+ "Autres imp\u00f4ts et taxes": {
+ "account_number": "4428"
+ },
+ "account_number": "442"
+ },
+ "\u00c9tat, TVA due ou cr\u00e9dit de TVA": {
+ "\u00c9tat, TVA due": {
+ "account_number": "4441"
+ },
+ "\u00c9tat, cr\u00e9dit de TVA \u00e0 reporter": {
+ "account_number": "4449"
+ },
+ "account_number": "444"
+ },
+ "\u00c9tat, autres taxes sur le chiffre d\u2019affaires": {
+ "account_number": "446"
+ },
+ "\u00c9tat, imp\u00f4ts retenus \u00e0 la source": {
+ "Imp\u00f4t G\u00e9n\u00e9ral sur le revenu": {
+ "account_number": "4471"
+ },
+ "Imp\u00f4ts sur salaires": {
+ "account_number": "4472"
+ },
+ "Contribution nationale": {
+ "account_number": "4473"
+ },
+ "Contribution nationale de solidarit\u00e9": {
+ "account_number": "4474"
+ },
+ "Autres imp\u00f4ts et contributions": {
+ "account_number": "4478"
+ },
+ "account_number": "447"
+ }
+ },
+ "46-Apporteurs, associ\u00e9s et groupe (PASSIF)": {
+ "461-Apporteurs, op\u00e9rations sur le capital (PASSIF)": {
+ "Apporteurs, apports en nature": {
+ "account_number": "4611"
+ },
+ "Apporteurs, apports en num\u00e9raire": {
+ "account_number": "4612"
+ },
+ "Apporteurs, versements re\u00e7us sur augmentation de capital": {
+ "account_number": "4615"
+ },
+ "Apporteurs, versements anticip\u00e9s": {
+ "account_number": "4616"
+ },
+ "Apporteurs d\u00e9faillants": {
+ "account_number": "4617"
+ },
+ "Apporteurs, capital \u00e0 rembourser": {
+ "account_number": "4619"
+ }
+ },
+ "462-Associ\u00e9s, comptes courants": {
+ "Principal": {
+ "account_number": "4621"
+ },
+ "Int\u00e9r\u00eats courus": {
+ "account_number": "4626"
+ }
+ },
+ "463-Associ\u00e9s, op\u00e9rations faites en commun et GIE": {
+ "Op\u00e9rations courantes": {
+ "account_number": "4631"
+ },
+ "Int\u00e9r\u00eats courus": {
+ "account_number": "4636"
+ }
+ },
+ "Associ\u00e9s, dividendes \u00e0 payer": {
+ "account_number": "465"
+ },
+ "Groupe, comptes courants": {
+ "account_number": "466"
+ }
+ },
+ "47-D\u00e9biteurs et cr\u00e9diteurs divers (PASSIF)": {
+ "471-D\u00e9biteurs et cr\u00e9diteurs divers": {
+ "D\u00e9biteurs divers": {
+ "account_number": "4711"
+ },
+ "Cr\u00e9diteurs divers": {
+ "account_number": "4712"
+ },
+ "Obligataires": {
+ "account_number": "4713"
+ },
+ "R\u00e9mun\u00e9rations d\u2019administrateurs": {
+ "account_number": "4715"
+ },
+ "Compte d\u2019affacturage": {
+ "account_number": "4716"
+ },
+ "D\u00e9biteurs divers retenues de garantie": {
+ "account_number": "4717"
+ },
+ "Apport, compte de fusion et op\u00e9rations assimil\u00e9es": {
+ "account_number": "4718"
+ },
+ "Bons de souscription d\u2019actions et d\u2019obligations": {
+ "account_number": "4719"
+ }
+ },
+ "474-Compte de r\u00e9partition p\u00e9riodique des charges et des produits (PASSIF)": {
+ "Compte de r\u00e9partition p\u00e9riodique des charges": {
+ "account_number": "4746"
+ }
+ },
+ "475-Compte transitoire, ajustement sp\u00e9cial li\u00e9 \u00e0 la r\u00e9vision du SYSCOHADA (PASSIF)": {
+ "Compte passif": {
+ "account_number": "4752"
+ }
+ },
+ "Produits constat\u00e9s d\u2019avance": {
+ "account_number": "477"
+ },
+ "479-\u00c9carts de conversion passif": {
+ "Augmentation des cr\u00e9ances d\u2019exploitation": {
+ "account_number": "4791"
+ },
+ "Augmentation des cr\u00e9ances financi\u00e8res": {
+ "account_number": "4792"
+ },
+ "Diminution des dettes d\u2019exploitation": {
+ "account_number": "4793"
+ },
+ "Diminution des dettes financi\u00e8res": {
+ "account_number": "4794"
+ },
+ "Diff\u00e9rences d\u2019\u00e9valuation sur instruments de tr\u00e9sorerie": {
+ "account_number": "4797"
+ },
+ "Diff\u00e9rences compens\u00e9es par couverture de change": {
+ "account_number": "4798"
+ }
+ }
+ },
+ "48-Cr\u00e9ances et dettes hors activit\u00e9s ordinaires (HAO) (PASSIF)": {
+ "Fournisseurs d\u2019investissements": {
+ "Immobilisations incorporelles": {
+ "account_number": "4811"
+ },
+ "Immobilisations corporelles": {
+ "account_number": "4812"
+ },
+ "Versements restant \u00e0 effectuer sur titres de participation et titres immobilis\u00e9s non lib\u00e9r\u00e9s": {
+ "account_number": "4813"
+ },
+ "R\u00e9serve de propri\u00e9t\u00e9": {
+ "account_number": "4816"
+ },
+ "Retenues de garantie": {
+ "account_number": "4817"
+ },
+ "Factures non parvenues": {
+ "account_number": "4818"
+ },
+ "account_number": "481"
+ },
+ "Fournisseurs d\u2019investissements, effets \u00e0 payer": {
+ "Immobilisations incorporelles": {
+ "account_number": "4821"
+ },
+ "Immobilisations corporelles": {
+ "account_number": "4822"
+ },
+ "account_number": "482"
+ },
+ "Autres dettes hors activit\u00e9s ordinaires (HAO)": {
+ "Produits": {
+ "account_number": "4887"
+ },
+ "account_number": "484"
+ }
+ },
+ "root_type": "Liability"
+ },
+ "Comptes de tr\u00e9sorerie": {
+ "Titres de placement": {
+ "Titres du tr\u00e9sor et bons de caisse \u00e0 court terme": {
+ "Titres du Tr\u00e9sor \u00e0 court terme": {
+ "account_number": "5011"
+ },
+ "Titres d\u2019organismes financiers": {
+ "account_number": "5012"
+ },
+ "Bons de caisse \u00e0 court terme": {
+ "account_number": "5013"
+ },
+ "Frais d\u2019acquisition des titres de tr\u00e9sor et bons de caisse": {
+ "account_number": "5016"
+ },
+ "account_number": "501"
+ },
+ "Actions": {
+ "Actions ou parts propres": {
+ "account_number": "5021"
+ },
+ "Actions cot\u00e9es": {
+ "account_number": "5022"
+ },
+ "Actions non cot\u00e9es": {
+ "account_number": "5023"
+ },
+ "Actions d\u00e9membr\u00e9es (certificats d\u2019investissement, droits de vote)": {
+ "account_number": "5024"
+ },
+ "Autres actions": {
+ "account_number": "5025"
+ },
+ "Frais d\u2019acquisition des actions": {
+ "account_number": "5026"
+ },
+ "account_number": "502"
+ },
+ "Obligations": {
+ "Obligations \u00e9mises par la soci\u00e9t\u00e9 et rachet\u00e9es par elle": {
+ "account_number": "5031"
+ },
+ "Obligations cot\u00e9es": {
+ "account_number": "5032"
+ },
+ "Obligations non cot\u00e9es": {
+ "account_number": "5033"
+ },
+ "Autres obligations": {
+ "account_number": "5035"
+ },
+ "Frais d\u2019acquisition des obligations": {
+ "account_number": "5036"
+ },
+ "account_number": "503"
+ },
+ "Bons de souscription": {
+ "Bons de souscription d\u2019actions": {
+ "account_number": "5042"
+ },
+ "Bons de souscription d\u2019obligations": {
+ "account_number": "5043"
+ },
+ "account_number": "504"
+ },
+ "Titres n\u00e9gociables hors r\u00e9gion": {
+ "account_number": "505"
+ },
+ "Int\u00e9r\u00eats courus": {
+ "Titres du Tr\u00e9sor et bons de caisse \u00e0 court terme": {
+ "account_number": "5061"
+ },
+ "Actions": {
+ "account_number": "5062"
+ },
+ "Obligations": {
+ "account_number": "5063"
+ },
+ "account_number": "506"
+ },
+ "Autres titres de placement et cr\u00e9ances assimil\u00e9es": {
+ "account_number": "508"
+ },
+ "account_number": "50"
+ },
+ "Valeurs \u00e0 encaisser": {
+ "Effets \u00e0 encaisser": {
+ "account_number": "511"
+ },
+ "Effets \u00e0 l\u2019encaissement": {
+ "account_number": "512"
+ },
+ "Ch\u00e8ques \u00e0 encaisser": {
+ "account_number": "513"
+ },
+ "Ch\u00e8ques \u00e0 l\u2019encaissement": {
+ "account_number": "514"
+ },
+ "Cartes de cr\u00e9dit \u00e0 encaisser": {
+ "account_number": "515"
+ },
+ "Autres valeurs \u00e0 l\u2019encaissement": {
+ "Warrants": {
+ "account_number": "5181"
+ },
+ "Billets de fonds": {
+ "account_number": "5182"
+ },
+ "Ch\u00e8ques de voyage": {
+ "account_number": "5185"
+ },
+ "Coupons \u00e9chus": {
+ "account_number": "5186"
+ },
+ "Int\u00e9r\u00eats \u00e9chus des obligations": {
+ "account_number": "5187"
+ },
+ "account_number": "518"
+ },
+ "account_number": "51"
+ },
+ "Banques": {
+ "Banques locales": {
+ "Banques en monnaie nationale": {
+ "account_type": "Bank",
+ "account_number": "5211"
+ },
+ "Banques en devises": {
+ "account_type": "Bank",
+ "account_number": "5215"
+ },
+ "account_type": "Bank",
+ "account_number": "521"
+ },
+ "Banques autres \u00c9tats r\u00e9gion": {
+ "account_number": "522"
+ },
+ "Banques autres \u00c9tats zone mon\u00e9taire": {
+ "account_number": "523"
+ },
+ "Banques hors zone mon\u00e9taire": {
+ "account_number": "524"
+ },
+ "Banques d\u00e9p\u00f4t \u00e0 terme": {
+ "account_number": "525"
+ },
+ "Banques, int\u00e9r\u00eats courus": {
+ "Banque, int\u00e9r\u00eats courus, charges \u00e0 payer": {
+ "account_number": "5261"
+ },
+ "Banque, int\u00e9r\u00eats courus, produits \u00e0 recevoir": {
+ "account_number": "5267"
+ },
+ "account_number": "526"
+ },
+ "account_number": "52"
+ },
+ "\u00c9tablissements financiers et assimil\u00e9s": {
+ "Ch\u00e8ques postaux": {
+ "account_number": "531"
+ },
+ "Tr\u00e9sor": {
+ "account_number": "532"
+ },
+ "Soci\u00e9t\u00e9s de gestion et d\u2019interm\u00e9diation (SGI)": {
+ "account_number": "533"
+ },
+ "\u00c9tablissements financiers, int\u00e9r\u00eats courus": {
+ "account_number": "536"
+ },
+ "Autres organismes financiers": {
+ "account_number": "538"
+ },
+ "account_number": "53"
+ },
+ "Instruments de tr\u00e9sorerie": {
+ "Options de taux d\u2019int\u00e9r\u00eat": {
+ "account_number": "541"
+ },
+ "Options de taux de change": {
+ "account_number": "542"
+ },
+ "Options de taux boursiers": {
+ "account_number": "543"
+ },
+ "Instruments de march\u00e9s \u00e0 terme": {
+ "account_number": "544"
+ },
+ "Avoirs d\u2019or et autres m\u00e9taux pr\u00e9cieux": {
+ "account_number": "545"
+ },
+ "account_number": "54"
+ },
+ "Instruments de monnaie \u00e9lectronique": {
+ "Monnaie \u00e9lectronique carte carburant": {
+ "account_number": "551"
+ },
+ "Monnaie \u00e9lectronique t\u00e9l\u00e9phone portable": {
+ "account_number": "552"
+ },
+ "Monnaie \u00e9lectronique carte p\u00e9age": {
+ "account_number": "553"
+ },
+ "Porte-monnaie \u00e9lectronique": {
+ "account_number": "554"
+ },
+ "Autres instruments de monnaies \u00e9lectroniques": {
+ "account_number": "558"
+ },
+ "account_number": "55"
+ },
+ "Banques, cr\u00e9dits de tr\u00e9sorerie et d\u2019escompte": {
+ "Cr\u00e9dits de tr\u00e9sorerie": {
+ "account_number": "561"
+ },
+ "Escompte de cr\u00e9dits de campagne": {
+ "account_number": "564"
+ },
+ "Escompte de cr\u00e9dits ordinaires": {
+ "account_number": "565"
+ },
+ "Banques, cr\u00e9dits de tr\u00e9sorerie, int\u00e9r\u00eats courus": {
+ "account_number": "566"
+ },
+ "account_number": "56"
+ },
+ "Caisse": {
+ "Caisse si\u00e8ge social": {
+ "Caisse en monnaie nationale": {
+ "account_number": "5711"
+ },
+ "Caisse en devises": {
+ "account_number": "5712"
+ },
+ "account_number": "571"
+ },
+ "Caisse succursale A": {
+ "En monnaie nationale": {
+ "account_number": "5721"
+ },
+ "En devises": {
+ "account_number": "5722"
+ },
+ "account_number": "572"
+ },
+ "Caisse succursale B": {
+ "En monnaie nationale": {
+ "account_number": "5731"
+ },
+ "En devises": {
+ "account_number": "5732"
+ },
+ "account_number": "573"
+ },
+ "account_number": "57"
+ },
+ "R\u00e9gies d\u2019avances, accr\u00e9ditifs et virements internes": {
+ "R\u00e9gies d\u2019avance": {
+ "account_number": "581"
+ },
+ "Accr\u00e9ditifs": {
+ "account_number": "582"
+ },
+ "Virements de fonds": {
+ "account_number": "585"
+ },
+ "Autres virements internes": {
+ "account_number": "588"
+ },
+ "account_number": "58"
+ },
+ "D\u00e9pr\u00e9ciations et provisions pour risque \u00e0 court terme": {
+ "D\u00e9pr\u00e9ciations des titres de placement": {
+ "account_number": "590"
+ },
+ "D\u00e9pr\u00e9ciations des titres et valeurs \u00e0 encaisser": {
+ "account_number": "591"
+ },
+ "D\u00e9pr\u00e9ciations des comptes banques": {
+ "account_number": "592"
+ },
+ "D\u00e9pr\u00e9ciations des comptes \u00e9tablissements financiers et assimil\u00e9s": {
+ "account_number": "593"
+ },
+ "D\u00e9pr\u00e9ciations des comptes d\u2019instruments de tr\u00e9sorerie": {
+ "account_number": "594"
+ },
+ "Provisions pour risque \u00e0 court terme \u00e0 caract\u00e8re financier": {
+ "account_number": "599"
+ },
+ "account_number": "59"
+ },
+ "root_type": "Asset",
+ "account_number": "5"
+ },
+ "Comptes de charges des activit\u00e9s ordinaires": {
+ "Achats et variations de stocks": {
+ "Achats de marchandises": {
+ "Dans la R\u00e9gion": {
+ "account_number": "6011"
+ },
+ "Hors R\u00e9gion": {
+ "account_number": "6012"
+ },
+ "Aux entit\u00e9s du groupe dans la R\u00e9gion": {
+ "account_number": "6013"
+ },
+ "Aux entit\u00e9s du groupe hors R\u00e9gion": {
+ "account_number": "6014"
+ },
+ "Frais sur achats": {
+ "account_number": "6015"
+ },
+ "Rabais, remises et ristournes obtenus (non ventil\u00e9s)": {
+ "account_number": "6019"
+ },
+ "account_number": "601"
+ },
+ "Achats de mati\u00e8res premi\u00e8res et fournitures li\u00e9es": {
+ "Dans la R\u00e9gion": {
+ "account_number": "6021"
+ },
+ "Hors R\u00e9gion": {
+ "account_number": "6022"
+ },
+ "Aux entit\u00e9s du groupe dans la R\u00e9gion": {
+ "account_number": "6023"
+ },
+ "Aux entit\u00e9s du groupe hors R\u00e9gion": {
+ "account_number": "6024"
+ },
+ "Frais sur achats": {
+ "account_number": "6025"
+ },
+ "Rabais, remises et ristournes obtenus (non ventil\u00e9s)": {
+ "account_number": "6029"
+ },
+ "account_number": "602"
+ },
+ "Variations des stocks de biens achet\u00e9s": {
+ "Variations des stocks de marchandises": {
+ "account_number": "6031"
+ },
+ "Variations des stocks de mati\u00e8res premi\u00e8res et fournitures li\u00e9es": {
+ "account_number": "6032"
+ },
+ "Variations des stocks d\u2019autres approvisionnements": {
+ "account_number": "6033"
+ },
+ "account_number": "603"
+ },
+ "Achats stock\u00e9s de mati\u00e8res et fournitures consommables": {
+ "Mati\u00e8res consommables": {
+ "account_number": "6041"
+ },
+ "Mati\u00e8res combustibles": {
+ "account_number": "6042"
+ },
+ "Produits d\u2019entretien": {
+ "account_number": "6043"
+ },
+ "Fournitures d\u2019atelier et d\u2019usine": {
+ "account_number": "6044"
+ },
+ "Frais sur achat": {
+ "account_number": "6045"
+ },
+ "Fournitures de magasin": {
+ "account_number": "6046"
+ },
+ "Fournitures de bureau": {
+ "account_number": "6047"
+ },
+ "Rabais, remises et ristournes obtenus (non ventil\u00e9s)": {
+ "account_number": "6049"
+ },
+ "account_number": "604"
+ },
+ "Autres achats": {
+ "Fournitures non stockables Eau": {
+ "account_number": "6051"
+ },
+ "Fournitures non stockables \u00c9lectricit\u00e9": {
+ "account_number": "6052"
+ },
+ "Fournitures non stockables Autres \u00e9nergies": {
+ "account_number": "6053"
+ },
+ "Fournitures d\u2019entretien non stockables": {
+ "account_number": "6054"
+ },
+ "Fournitures de bureau non stockables": {
+ "account_number": "6055"
+ },
+ "Achats de petit mat\u00e9riel et outillage": {
+ "account_number": "6056"
+ },
+ "Achats d\u2019\u00e9tudes et prestations de services": {
+ "account_number": "6057"
+ },
+ "Achats de travaux, mat\u00e9riels et \u00e9quipements": {
+ "account_number": "6058"
+ },
+ "Rabais, remises et ristournes obtenus (non ventil\u00e9s)": {
+ "account_number": "6059"
+ },
+ "account_number": "605"
+ },
+ "Achats d\u2019emballages": {
+ "Emballages perdus": {
+ "account_number": "6081"
+ },
+ "Emballages r\u00e9cup\u00e9rables non identifiables": {
+ "account_number": "6082"
+ },
+ "Emballages \u00e0 usage mixte": {
+ "account_number": "6083"
+ },
+ "Frais sur achats": {
+ "account_number": "6085"
+ },
+ "Rabais, remises et ristournes obtenus (non ventil\u00e9s)": {
+ "account_number": "6089"
+ },
+ "account_number": "608"
+ },
+ "account_number": "60"
+ },
+ "Transports": {
+ "Transports sur ventes": {
+ "account_number": "612"
+ },
+ "Transports pour le compte de tiers": {
+ "account_number": "613"
+ },
+ "Transports du personnel": {
+ "account_number": "614"
+ },
+ "Transports de plis": {
+ "account_number": "616"
+ },
+ "Autres frais de transport": {
+ "Voyages et d\u00e9placements": {
+ "account_number": "6181"
+ },
+ "Transports entre \u00e9tablissements ou chantiers": {
+ "account_number": "6182"
+ },
+ "Transports administratifs": {
+ "account_number": "6183"
+ },
+ "account_number": "618"
+ },
+ "account_number": "61"
+ },
+ "Services ext\u00e9rieurs": {
+ "Sous-traitance g\u00e9n\u00e9rale": {
+ "account_number": "621"
+ },
+ "Locations, charges locatives": {
+ "Locations de terrains": {
+ "account_number": "6221"
+ },
+ "Locations de b\u00e2timents": {
+ "account_number": "6222"
+ },
+ "Locations de mat\u00e9riels et outillages": {
+ "account_number": "6223"
+ },
+ "Malis sur emballages": {
+ "account_number": "6224"
+ },
+ "Locations d\u2019emballages": {
+ "account_number": "6225"
+ },
+ "Fermages et loyers du foncier": {
+ "account_number": "6226"
+ },
+ "Locations et charges locatives diverses": {
+ "account_number": "6228"
+ },
+ "account_number": "622"
+ },
+ "Redevances de location acquisition": {
+ "Cr\u00e9dit-bail immobilier": {
+ "account_number": "6232"
+ },
+ "Cr\u00e9dit-bail mobilier": {
+ "account_number": "6233"
+ },
+ "Location-vente": {
+ "account_number": "6234"
+ },
+ "Autres contrats de location acquisition": {
+ "account_number": "6238"
+ },
+ "account_number": "623"
+ },
+ "Entretien, r\u00e9parations, remise en \u00e9tat et maintenance": {
+ "Entretien et r\u00e9parations des biens immobiliers": {
+ "account_number": "6241"
+ },
+ "Entretien et r\u00e9parations des biens mobiliers": {
+ "account_number": "6242"
+ },
+ "Maintenance": {
+ "account_number": "6243"
+ },
+ "Charges de d\u00e9mant\u00e8lement et remise en \u00e9tat": {
+ "account_number": "6244"
+ },
+ "Autres entretiens et r\u00e9parations": {
+ "account_number": "6248"
+ },
+ "account_number": "624"
+ },
+ "Primes d\u2019assurance": {
+ "Assurances multirisques": {
+ "account_number": "6251"
+ },
+ "Assurances mat\u00e9riel de transport": {
+ "account_number": "6252"
+ },
+ "Assurances risques d\u2019exploitation": {
+ "account_number": "6253"
+ },
+ "Assurances responsabilit\u00e9 du producteur": {
+ "account_number": "6254"
+ },
+ "Assurances insolvabilit\u00e9 clients": {
+ "account_number": "6255"
+ },
+ "Assurances transport sur ventes": {
+ "account_number": "6257"
+ },
+ "Autres primes d\u2019assurances": {
+ "account_number": "6258"
+ },
+ "account_number": "625"
+ },
+ "\u00c9tudes, recherches et documentation": {
+ "\u00c9tudes et recherches": {
+ "account_number": "6261"
+ },
+ "Documentation g\u00e9n\u00e9rale": {
+ "account_number": "6265"
+ },
+ "Documentation technique": {
+ "account_number": "6266"
+ },
+ "account_number": "626"
+ },
+ "Publicit\u00e9, publications, relations publiques": {
+ "Annonces, insertions": {
+ "account_number": "6271"
+ },
+ "Catalogues, imprim\u00e9s publicitaires": {
+ "account_number": "6272"
+ },
+ "\u00c9chantillons": {
+ "account_number": "6273"
+ },
+ "Foires et expositions": {
+ "account_number": "6274"
+ },
+ "Publications": {
+ "account_number": "6275"
+ },
+ "Cadeaux \u00e0 la client\u00e8le": {
+ "account_number": "6276"
+ },
+ "Frais de colloques, s\u00e9minaires, conf\u00e9rences": {
+ "account_number": "6277"
+ },
+ "Autres charges de publicit\u00e9 et relations publiques": {
+ "account_number": "6278"
+ },
+ "account_number": "627"
+ },
+ "Frais de t\u00e9l\u00e9communications": {
+ "Frais de t\u00e9l\u00e9phone": {
+ "account_number": "6281"
+ },
+ "Frais de t\u00e9lex": {
+ "account_number": "6282"
+ },
+ "Frais de t\u00e9l\u00e9copie": {
+ "account_number": "6283"
+ },
+ "Autres frais de t\u00e9l\u00e9communications": {
+ "account_number": "6288"
+ },
+ "account_number": "628"
+ },
+ "account_number": "62"
+ },
+ "Autres services ext\u00e9rieurs": {
+ "Frais bancaires": {
+ "Frais sur titres (vente, garde)": {
+ "account_number": "6311"
+ },
+ "Frais sur effets": {
+ "account_number": "6312"
+ },
+ "Location de coffres": {
+ "account_number": "6313"
+ },
+ "Commissions d\u2019affacturage": {
+ "account_number": "6314"
+ },
+ "Commissions sur cartes de cr\u00e9dit": {
+ "account_number": "6315"
+ },
+ "Frais d\u2019\u00e9mission d\u2019emprunts": {
+ "account_number": "6316"
+ },
+ "Frais sur instruments monnaie \u00e9lectronique": {
+ "account_number": "6317"
+ },
+ "Autres frais bancaires": {
+ "account_number": "6318"
+ },
+ "account_number": "631"
+ },
+ "R\u00e9mun\u00e9rations d\u2019interm\u00e9diaires et de conseils": {
+ "Commissions et courtages sur ventes": {
+ "account_number": "6322"
+ },
+ "Honoraires des professions r\u00e9glement\u00e9es": {
+ "account_number": "6324"
+ },
+ "Frais d\u2019actes et de contentieux": {
+ "account_number": "6325"
+ },
+ "R\u00e9mun\u00e9rations d\u2019affacturage": {
+ "account_number": "6326"
+ },
+ "R\u00e9mun\u00e9rations des autres prestataires de services": {
+ "account_number": "6327"
+ },
+ "Divers frais": {
+ "account_number": "6328"
+ },
+ "account_number": "632"
+ },
+ "Frais de formation du personnel": {
+ "account_number": "633"
+ },
+ "Redevances pour brevets, licences, logiciels, concessions et droits et valeurs similaires": {
+ "Redevances pour brevets, licences": {
+ "account_number": "6342"
+ },
+ "Redevances pour logiciels": {
+ "account_number": "6343"
+ },
+ "Redevances pour marques": {
+ "account_number": "6344"
+ },
+ "Redevances pour sites internet": {
+ "account_number": "6345"
+ },
+ "Redevances pour concessions, droits et valeurs similaires": {
+ "account_number": "6346"
+ },
+ "account_number": "634"
+ },
+ "Cotisations": {
+ "Cotisations": {
+ "account_number": "6351"
+ },
+ "Concours divers": {
+ "account_number": "6358"
+ },
+ "account_number": "635"
+ },
+ "R\u00e9mun\u00e9rations de personnel ext\u00e9rieur \u00e0 l\u2019entit\u00e9": {
+ "Personnel int\u00e9rimaire": {
+ "account_number": "6371"
+ },
+ "Personnel d\u00e9tach\u00e9 ou pr\u00eat\u00e9 \u00e0 l\u2019entit\u00e9": {
+ "account_number": "6372"
+ },
+ "account_number": "637"
+ },
+ "Autres charges externes": {
+ "Frais de recrutement du personnel": {
+ "account_number": "6381"
+ },
+ "Frais de d\u00e9m\u00e9nagement": {
+ "account_number": "6382"
+ },
+ "R\u00e9ceptions": {
+ "account_number": "6383"
+ },
+ "Missions": {
+ "account_number": "6384"
+ },
+ "Charges de copropri\u00e9t\u00e9": {
+ "account_number": "6385"
+ },
+ "account_number": "638"
+ },
+ "account_number": "63"
+ },
+ "Imp\u00f4ts et taxes": {
+ "Imp\u00f4ts et taxes directs": {
+ "Imp\u00f4ts fonciers et taxes annexes": {
+ "account_number": "6411"
+ },
+ "Patentes, licences et taxes annexes": {
+ "account_number": "6412"
+ },
+ "Taxes sur appointements et salaires": {
+ "account_number": "6413"
+ },
+ "Taxes d\u2019apprentissage": {
+ "account_number": "6414"
+ },
+ "Formation professionnelle continue": {
+ "account_number": "6415"
+ },
+ "Autres imp\u00f4ts et taxes directs": {
+ "account_number": "6418"
+ },
+ "account_number": "641"
+ },
+ "Imp\u00f4ts et taxes indirects": {
+ "account_number": "645"
+ },
+ "Droits d\u2019enregistrement": {
+ "Droits de mutation": {
+ "account_number": "6461"
+ },
+ "Droits de timbre": {
+ "account_number": "6462"
+ },
+ "Taxes sur les v\u00e9hicules de soci\u00e9t\u00e9": {
+ "account_number": "6463"
+ },
+ "Vignettes": {
+ "account_number": "6464"
+ },
+ "Autres droits": {
+ "account_number": "6468"
+ },
+ "account_number": "646"
+ },
+ "P\u00e9nalit\u00e9s, amendes fiscales": {
+ "P\u00e9nalit\u00e9s d\u2019assiette, imp\u00f4ts directs": {
+ "account_number": "6471"
+ },
+ "P\u00e9nalit\u00e9s d\u2019assiette, imp\u00f4ts indirects": {
+ "account_number": "6472"
+ },
+ "P\u00e9nalit\u00e9s de recouvrement, imp\u00f4ts directs": {
+ "account_number": "6473"
+ },
+ "P\u00e9nalit\u00e9s de recouvrement, imp\u00f4ts indirects": {
+ "account_number": "6474"
+ },
+ "Autres p\u00e9nalit\u00e9s et amendes fiscales": {
+ "account_number": "6478"
+ },
+ "account_number": "647"
+ },
+ "Autres imp\u00f4ts et taxes": {
+ "account_number": "648"
+ },
+ "account_number": "64"
+ },
+ "Autres charges": {
+ "Pertes sur cr\u00e9ances clients et autres d\u00e9biteurs": {
+ "Clients": {
+ "account_number": "6511"
+ },
+ "Autres d\u00e9biteurs": {
+ "account_number": "6515"
+ },
+ "account_number": "651"
+ },
+ "Quote-part de r\u00e9sultat sur op\u00e9rations faites en commun": {
+ "Quote-part transf\u00e9r\u00e9e de b\u00e9n\u00e9fices (comptabilit\u00e9 du g\u00e9rant)": {
+ "account_number": "6521"
+ },
+ "Pertes imput\u00e9es par transfert (comptabilit\u00e9 des associ\u00e9s non g\u00e9rants)": {
+ "account_number": "6525"
+ },
+ "account_number": "652"
+ },
+ "Valeurs comptables des cessions courantes d\u2019immobilisations": {
+ "Immobilisations incorporelles": {
+ "account_number": "6541"
+ },
+ "Immobilisations corporelles": {
+ "account_number": "6542"
+ },
+ "account_number": "654"
+ },
+ "Perte de change sur cr\u00e9ances et dettes commerciale": {
+ "account_number": "656"
+ },
+ "P\u00e9nalit\u00e9s et amendes p\u00e9nales": {
+ "account_number": "657"
+ },
+ "Charges diverses": {
+ "Indemnit\u00e9s de fonction et autres r\u00e9mun\u00e9rations d\u2019administrateurs": {
+ "account_number": "6581"
+ },
+ "Dons": {
+ "account_number": "6582"
+ },
+ "M\u00e9c\u00e9nat": {
+ "account_number": "6583"
+ },
+ "Autres charges diverses": {
+ "account_number": "6588"
+ },
+ "account_number": "658"
+ },
+ "Charges pour d\u00e9pr\u00e9ciations et provisions pour risques \u00e0 court terme d\u2019exploitation": {
+ "Sur risques \u00e0 court terme": {
+ "account_number": "6591"
+ },
+ "Sur stocks": {
+ "account_number": "6593"
+ },
+ "Sur cr\u00e9ances": {
+ "account_number": "6594"
+ },
+ "Autres charges pour d\u00e9pr\u00e9ciations et provisions pour risques \u00e0 court terme": {
+ "account_number": "6598"
+ },
+ "account_number": "659"
+ },
+ "account_number": "65"
+ },
+ "Charges de personnel": {
+ "R\u00e9mun\u00e9rations directes vers\u00e9es au personnel national": {
+ "Appointements salaires et commissions": {
+ "account_number": "6611"
+ },
+ "Primes et gratifications": {
+ "account_number": "6612"
+ },
+ "Cong\u00e9s pay\u00e9s": {
+ "account_number": "6613"
+ },
+ "Indemnit\u00e9s de pr\u00e9avis, de licenciement et de recherche d\u2019embauche": {
+ "account_number": "6614"
+ },
+ "Indemnit\u00e9s de maladie vers\u00e9es aux travailleurs": {
+ "account_number": "6615"
+ },
+ "Suppl\u00e9ment familial": {
+ "account_number": "6616"
+ },
+ "Avantages en nature": {
+ "account_number": "6617"
+ },
+ "Autres r\u00e9mun\u00e9rations directes": {
+ "account_number": "6618"
+ },
+ "account_number": "661"
+ },
+ "R\u00e9mun\u00e9rations directes vers\u00e9es au personnel non national": {
+ "Appointements salaires et commissions": {
+ "account_number": "6621"
+ },
+ "Primes et gratifications": {
+ "account_number": "6622"
+ },
+ "Cong\u00e9s pay\u00e9s": {
+ "account_number": "6623"
+ },
+ "Indemnit\u00e9s de pr\u00e9avis, de licenciement et de recherche d\u2019embauche": {
+ "account_number": "6624"
+ },
+ "Indemnit\u00e9s de maladie vers\u00e9es aux travailleurs": {
+ "account_number": "6625"
+ },
+ "Suppl\u00e9ment familial": {
+ "account_number": "6626"
+ },
+ "Avantages en nature": {
+ "account_number": "6627"
+ },
+ "Autres r\u00e9mun\u00e9rations directes": {
+ "account_number": "6628"
+ },
+ "account_number": "662"
+ },
+ "Indemnit\u00e9s forfaitaires vers\u00e9es au personnel": {
+ "Indemnit\u00e9s de logement": {
+ "account_number": "6631"
+ },
+ "Indemnit\u00e9s de repr\u00e9sentation": {
+ "account_number": "6632"
+ },
+ "Indemnit\u00e9s d\u2019expatriation": {
+ "account_number": "6633"
+ },
+ "Indemnit\u00e9s de transport": {
+ "account_number": "6634"
+ },
+ "Autres indemnit\u00e9s et avantages divers": {
+ "account_number": "6638"
+ },
+ "account_number": "663"
+ },
+ "Charges sociales": {
+ "Charges sociales sur r\u00e9mun\u00e9ration du personnel national": {
+ "account_number": "6641"
+ },
+ "Charges sociales sur r\u00e9mun\u00e9ration du personnel non national": {
+ "account_number": "6642"
+ },
+ "account_number": "664"
+ },
+ "R\u00e9mun\u00e9rations et charges sociales de l\u2019exploitant individuel": {
+ "R\u00e9mun\u00e9ration du travail de l\u2019exploitant": {
+ "account_number": "6661"
+ },
+ "Charges sociales": {
+ "account_number": "6662"
+ },
+ "account_number": "666"
+ },
+ "R\u00e9mun\u00e9ration transf\u00e9r\u00e9e de personnel ext\u00e9rieur": {
+ "Personnel int\u00e9rimaire": {
+ "account_number": "6671"
+ },
+ "Personnel d\u00e9tach\u00e9 ou pr\u00eat\u00e9 \u00e0 l\u2019entit\u00e9": {
+ "account_number": "6672"
+ },
+ "account_number": "667"
+ },
+ "Autres charges sociales": {
+ "Versements aux syndicats et comit\u00e9s d\u2019entreprise, d\u2019\u00e9tablissement": {
+ "account_number": "6681"
+ },
+ "Versements aux comit\u00e9s d\u2019hygi\u00e8ne et de s\u00e9curit\u00e9": {
+ "account_number": "6682"
+ },
+ "Versements et contributions aux autres \u0153uvres sociales": {
+ "account_number": "6683"
+ },
+ "M\u00e9decine du travail et pharmacie": {
+ "account_number": "6684"
+ },
+ "Assurances et organismes de sant\u00e9": {
+ "account_number": "6685"
+ },
+ "Assurances retraite et fonds de pension": {
+ "account_number": "6686"
+ },
+ "Majorations et p\u00e9nalit\u00e9s sociales": {
+ "account_number": "6687"
+ },
+ "Charges sociales diverses": {
+ "account_number": "6688"
+ },
+ "account_number": "668"
+ },
+ "account_number": "66"
+ },
+ "Frais financiers et charges assimil\u00e9es": {
+ "Int\u00e9r\u00eats des emprunts": {
+ "Emprunts obligataires": {
+ "account_number": "6711"
+ },
+ "Emprunts aupr\u00e8s des \u00e9tablissements de cr\u00e9dit": {
+ "account_number": "6712"
+ },
+ "Dettes li\u00e9es \u00e0 des participations": {
+ "account_number": "6713"
+ },
+ "Primes de remboursement des obligations": {
+ "account_number": "6714"
+ },
+ "account_number": "671"
+ },
+ "Int\u00e9r\u00eats dans loyers de location acquisition": {
+ "Int\u00e9r\u00eats dans loyers de location acquisition / cr\u00e9dit-bail immobilier": {
+ "account_number": "6722"
+ },
+ "Int\u00e9r\u00eats dans loyers de location acquisition / cr\u00e9dit-bail mobilier": {
+ "account_number": "6723"
+ },
+ "Int\u00e9r\u00eats dans loyers de location acquisition / location-vente": {
+ "account_number": "6724"
+ },
+ "Int\u00e9r\u00eats dans loyers des autres locations acquisition": {
+ "account_number": "6728"
+ },
+ "account_number": "672"
+ },
+ "Escomptes accord\u00e9s": {
+ "account_number": "673"
+ },
+ "Autres int\u00e9r\u00eats": {
+ "Avances re\u00e7ues et d\u00e9p\u00f4ts cr\u00e9diteurs": {
+ "account_number": "6741"
+ },
+ "Comptes courants bloqu\u00e9s": {
+ "account_number": "6742"
+ },
+ "Int\u00e9r\u00eats sur obligations cautionn\u00e9es": {
+ "account_number": "6743"
+ },
+ "Int\u00e9r\u00eats sur dettes commerciales": {
+ "account_number": "6744"
+ },
+ "Int\u00e9r\u00eats bancaires et sur op\u00e9rations de financement (escompte...)": {
+ "account_number": "6745"
+ },
+ "Int\u00e9r\u00eats sur dettes diverses": {
+ "account_number": "6748"
+ },
+ "account_number": "674"
+ },
+ "Escomptes des effets de commerce": {
+ "account_number": "675"
+ },
+ "Pertes de change financi\u00e8res": {
+ "account_number": "676"
+ },
+ "Pertes sur titres de placement": {
+ "Pertes sur cessions de titres de placement": {
+ "account_number": "6771"
+ },
+ "Mali provenant d\u2019attribution gratuite d\u2019actions au personnel salari\u00e9 et aux dirigeants": {
+ "account_number": "6772"
+ },
+ "account_number": "677"
+ },
+ "Pertes et charges sur risques financiers": {
+ "Sur rentes viag\u00e8res": {
+ "account_number": "6781"
+ },
+ "Sur op\u00e9rations financi\u00e8res": {
+ "account_number": "6782"
+ },
+ "Sur instruments de tr\u00e9sorerie": {
+ "account_number": "6784"
+ },
+ "account_number": "678"
+ },
+ "Charges pour d\u00e9pr\u00e9ciations et provisions pour risques \u00e0 court terme financi\u00e8res": {
+ "Sur risques financiers": {
+ "account_number": "6791"
+ },
+ "Sur titres de placement": {
+ "account_number": "6795"
+ },
+ "Autres charges pour d\u00e9pr\u00e9ciations et provisions pour risques \u00e0 court terme financi\u00e8res": {
+ "account_number": "6798"
+ },
+ "account_number": "679"
+ },
+ "account_number": "67"
+ },
+ "Dotations aux amortissements": {
+ "Dotations aux amortissements d\u2019exploitation": {
+ "Dotations aux amortissements des immobilisations incorporelles": {
+ "account_number": "6812"
+ },
+ "Dotations aux amortissements des immobilisations corporelles": {
+ "account_number": "6813"
+ },
+ "account_number": "681"
+ },
+ "account_number": "68"
+ },
+ "Dotations aux provisions et aux d\u00e9pr\u00e9ciations": {
+ "Dotations aux provisions et aux d\u00e9pr\u00e9ciations d\u2019exploitation": {
+ "Dotations aux provisions pour risques et charges": {
+ "account_number": "6911"
+ },
+ "Dotations aux d\u00e9pr\u00e9ciations des immobilisations incorporelles": {
+ "account_number": "6913"
+ },
+ "Dotations aux d\u00e9pr\u00e9ciations des immobilisations corporelles": {
+ "account_number": "6914"
+ },
+ "account_number": "691"
+ },
+ "Dotations aux provisions et aux d\u00e9pr\u00e9ciations financi\u00e8res": {
+ "Dotations aux provisions pour risques et charges": {
+ "account_number": "6971"
+ },
+ "Dotations aux d\u00e9pr\u00e9ciations des immobilisations financi\u00e8res": {
+ "account_number": "6972"
+ },
+ "account_number": "697"
+ },
+ "account_number": "69"
+ },
+ "root_type": "Expense",
+ "account_number": "6"
+ },
+ "Comptes de produits des activit\u00e9s ordinaires": {
+ "Ventes": {
+ "Ventes de marchandises": {
+ "Dans la R\u00e9gion": {
+ "account_number": "7011"
+ },
+ "Hors R\u00e9gion": {
+ "account_number": "7012"
+ },
+ "Aux entit\u00e9s du groupe dans la R\u00e9gion": {
+ "account_number": "7013"
+ },
+ "Aux entit\u00e9s du groupe hors R\u00e9gion": {
+ "account_number": "7014"
+ },
+ "Sur internet": {
+ "account_number": "7015"
+ },
+ "Rabais, remises, ristournes accord\u00e9s (non ventil\u00e9s)": {
+ "account_number": "7019"
+ },
+ "account_number": "701"
+ },
+ "Ventes de produits finis": {
+ "Dans la R\u00e9gion": {
+ "account_number": "7021"
+ },
+ "Hors R\u00e9gion": {
+ "account_number": "7022"
+ },
+ "Aux entit\u00e9s du groupe dans la R\u00e9gion": {
+ "account_number": "7023"
+ },
+ "Aux entit\u00e9s du groupe hors R\u00e9gion": {
+ "account_number": "7024"
+ },
+ "Sur internet": {
+ "account_number": "7025"
+ },
+ "Rabais, remises, ristournes accord\u00e9s (non ventil\u00e9s)": {
+ "account_number": "7029"
+ },
+ "account_number": "702"
+ },
+ "Ventes de produits interm\u00e9diaires": {
+ "Dans la R\u00e9gion": {
+ "account_number": "7031"
+ },
+ "Hors R\u00e9gion": {
+ "account_number": "7032"
+ },
+ "Aux entit\u00e9s du groupe dans la R\u00e9gion": {
+ "account_number": "7033"
+ },
+ "Aux entit\u00e9s du groupe hors R\u00e9gion": {
+ "account_number": "7034"
+ },
+ "Sur internet": {
+ "account_number": "7035"
+ },
+ "Rabais, remises, ristournes accord\u00e9s (non ventil\u00e9s)": {
+ "account_number": "7039"
+ },
+ "account_number": "703"
+ },
+ "Ventes de produits r\u00e9siduels": {
+ "Dans la R\u00e9gion": {
+ "account_number": "7041"
+ },
+ "Hors R\u00e9gion": {
+ "account_number": "7042"
+ },
+ "Aux entit\u00e9s du groupe dans la R\u00e9gion": {
+ "account_number": "7043"
+ },
+ "Aux entit\u00e9s du groupe hors R\u00e9gion": {
+ "account_number": "7044"
+ },
+ "Sur internet": {
+ "account_number": "7045"
+ },
+ "Rabais, remises, ristournes accord\u00e9s (non ventil\u00e9s)": {
+ "account_number": "7049"
+ },
+ "account_number": "704"
+ },
+ "Travaux factur\u00e9s": {
+ "Dans la R\u00e9gion": {
+ "account_number": "7051"
+ },
+ "Hors R\u00e9gion": {
+ "account_number": "7052"
+ },
+ "Aux entit\u00e9s du groupe dans la R\u00e9gion": {
+ "account_number": "7053"
+ },
+ "Aux entit\u00e9s du groupe hors R\u00e9gion": {
+ "account_number": "7054"
+ },
+ "Sur internet": {
+ "account_number": "7055"
+ },
+ "Rabais, remises, ristournes accord\u00e9s (non ventil\u00e9s)": {
+ "account_number": "7059"
+ },
+ "account_number": "705"
+ },
+ "Services vendus": {
+ "Dans la R\u00e9gion": {
+ "account_number": "7061"
+ },
+ "Hors R\u00e9gion": {
+ "account_number": "7062"
+ },
+ "Aux entit\u00e9s du groupe dans la R\u00e9gion": {
+ "account_number": "7063"
+ },
+ "Aux entit\u00e9s du groupe hors R\u00e9gion": {
+ "account_number": "7064"
+ },
+ "Sur internet": {
+ "account_number": "7065"
+ },
+ "Rabais, remises, ristournes accord\u00e9s (non ventil\u00e9s)": {
+ "account_number": "7069"
+ },
+ "account_number": "706"
+ },
+ "Produits accessoires": {
+ "Ports, emballages perdus et autres frais factur\u00e9s": {
+ "account_number": "7071"
+ },
+ "Commissions et courtages": {
+ "account_number": "7072"
+ },
+ "Locations": {
+ "account_number": "7073"
+ },
+ "Bonis sur reprises et cessions d\u2019emballages": {
+ "account_number": "7074"
+ },
+ "Mise \u00e0 disposition de personnel": {
+ "account_number": "7075"
+ },
+ "Redevances pour brevets, logiciels, marques et droits similaires": {
+ "account_number": "7076"
+ },
+ "Services exploit\u00e9s dans l\u2019int\u00e9r\u00eat du personnel": {
+ "account_number": "7077"
+ },
+ "Autres produits accessoires": {
+ "account_number": "7078"
+ },
+ "account_number": "707"
+ },
+ "account_number": "70"
+ },
+ "Subventions d\u2019exploitation": {
+ "Sur produits \u00e0 l\u2019exportation": {
+ "account_number": "711"
+ },
+ "Sur produits \u00e0 l\u2019importation": {
+ "account_number": "712"
+ },
+ "Sur produits de p\u00e9r\u00e9quation": {
+ "account_number": "713"
+ },
+ "Indemnit\u00e9s et subventions d\u2019exploitation (entit\u00e9 agricole)": {
+ "account_number": "714"
+ },
+ "Autres subventions d\u2019exploitation": {
+ "Vers\u00e9es par l\u2019\u00c9tat et les collectivit\u00e9s publiques": {
+ "account_number": "7181"
+ },
+ "Vers\u00e9es par les organismes internationaux": {
+ "account_number": "7182"
+ },
+ "Vers\u00e9es par des tiers": {
+ "account_number": "7183"
+ },
+ "account_number": "718"
+ },
+ "account_number": "71"
+ },
+ "Production immobilis\u00e9e": {
+ "Immobilisations incorporelles": {
+ "account_number": "721"
+ },
+ "Immobilisations corporelles": {
+ "Immobilisations corporelles (hors actifs biologiques)": {
+ "account_number": "7221"
+ },
+ "Immobilisations corporelles (actifs biologiques)": {
+ "account_number": "7222"
+ },
+ "account_number": "722"
+ },
+ "Production auto-consomm\u00e9e": {
+ "account_number": "724"
+ },
+ "Immobilisations financi\u00e8res": {
+ "account_number": "726"
+ },
+ "account_number": "72"
+ },
+ "Variations des stocks de biens et de services produits": {
+ "Variations des stocks de produits en cours": {
+ "Produits en cours": {
+ "account_number": "7341"
+ },
+ "Travaux en cours": {
+ "account_number": "7342"
+ },
+ "account_number": "734"
+ },
+ "Variations des en-cours de services": {
+ "\u00c9tudes en cours": {
+ "account_number": "7351"
+ },
+ "Prestations de services en cours": {
+ "account_number": "7352"
+ },
+ "account_number": "735"
+ },
+ "Variations des stocks de produits finis": {
+ "account_number": "736"
+ },
+ "Variations des stocks de produits interm\u00e9diaires et r\u00e9siduels": {
+ "Produits interm\u00e9diaires": {
+ "account_number": "7371"
+ },
+ "Produits r\u00e9siduels": {
+ "account_number": "7372"
+ },
+ "account_number": "737"
+ },
+ "account_number": "73"
+ },
+ "Autres produits": {
+ "Profits sur cr\u00e9ances clients et autres d\u00e9biteurs": {
+ "account_number": "751"
+ },
+ "Quote-part de r\u00e9sultat sur op\u00e9rations faites en commun": {
+ "Quote-part transf\u00e9r\u00e9e de pertes (comptabilit\u00e9 du g\u00e9rant)": {
+ "account_number": "7521"
+ },
+ "B\u00e9n\u00e9fices attribu\u00e9s par transfert (comptabilit\u00e9 des associ\u00e9s non g\u00e9rants)": {
+ "account_number": "7525"
+ },
+ "account_number": "752"
+ },
+ "Produits des cessions courantes d\u2019immobilisations": {
+ "Immobilisations incorporelles": {
+ "account_number": "7541"
+ },
+ "Immobilisations corporelles": {
+ "account_number": "7542"
+ },
+ "account_number": "754"
+ },
+ "Gains de change sur cr\u00e9ances et dettes commerciales": {
+ "account_number": "756"
+ },
+ "Produits divers": {
+ "Indemnit\u00e9s de fonction et autres r\u00e9mun\u00e9rations d\u2019administrateurs": {
+ "account_number": "7581"
+ },
+ "Indemnit\u00e9s d\u2019assurances re\u00e7ues": {
+ "account_number": "7582"
+ },
+ "Autres produits divers": {
+ "account_number": "7588"
+ },
+ "account_number": "758"
+ },
+ "Reprises de charges pour d\u00e9pr\u00e9ciations et provisions pour risques \u00e0 court terme d\u2019exploitation": {
+ "Sur risques \u00e0 court terme": {
+ "account_number": "7591"
+ },
+ "Sur stocks": {
+ "account_number": "7593"
+ },
+ "Sur cr\u00e9ances": {
+ "account_number": "7594"
+ },
+ "Sur autres charges pour d\u00e9pr\u00e9ciations et provisions pour risques \u00e0 court terme d\u2019exploitation": {
+ "account_number": "7598"
+ },
+ "account_number": "759"
+ },
+ "account_number": "75"
+ },
+ "Revenus financiers et produits assimil\u00e9s": {
+ "Int\u00e9r\u00eats de pr\u00eats et cr\u00e9ances diverses": {
+ "Int\u00e9r\u00eats de pr\u00eats": {
+ "account_number": "7712"
+ },
+ "Int\u00e9r\u00eats sur cr\u00e9ances diverses": {
+ "account_number": "7713"
+ },
+ "account_number": "771"
+ },
+ "Revenus de participations et autres titres immobilis\u00e9s": {
+ "Revenus des titres de participation": {
+ "account_number": "7721"
+ },
+ "Revenus autres titres immobilis\u00e9s": {
+ "account_number": "7722"
+ },
+ "account_number": "772"
+ },
+ "Escomptes obtenus": {
+ "account_number": "773"
+ },
+ "Revenus de placement": {
+ "Revenus des obligations": {
+ "account_number": "7745"
+ },
+ "Revenus des titres de placement": {
+ "account_number": "7746"
+ },
+ "account_number": "774"
+ },
+ "Int\u00e9r\u00eats dans loyers de location acquisition": {
+ "account_number": "775"
+ },
+ "Gains de change financiers": {
+ "account_number": "776"
+ },
+ "Gains sur cessions de titres de placement": {
+ "account_number": "777"
+ },
+ "Gains sur risques financiers": {
+ "Sur rentes viag\u00e8res": {
+ "account_number": "7781"
+ },
+ "Sur op\u00e9rations financi\u00e8res": {
+ "account_number": "7782"
+ },
+ "Sur instruments de tr\u00e9sorerie": {
+ "account_number": "7784"
+ },
+ "account_number": "778"
+ },
+ "Reprises de charges pour d\u00e9pr\u00e9ciations et provisions \u00e0 court terme financi\u00e8res": {
+ "Sur risques financiers": {
+ "account_number": "7791"
+ },
+ "Sur titres de placement": {
+ "account_number": "7795"
+ },
+ "Sur autres charges pour d\u00e9pr\u00e9ciations et provisions pour risques \u00e0 court terme financi\u00e8res": {
+ "account_number": "7798"
+ },
+ "account_number": "779"
+ },
+ "account_number": "77"
+ },
+ "Transferts de charges": {
+ "Transferts de charges d\u2019exploitation": {
+ "account_number": "781"
+ },
+ "Transferts de charges financi\u00e8res": {
+ "account_number": "787"
+ },
+ "account_number": "78"
+ },
+ "Reprises de provisions, de d\u00e9pr\u00e9ciations et autres": {
+ "Reprises de provisions et d\u00e9pr\u00e9ciations d\u2019exploitation": {
+ "Pour risques et charges": {
+ "account_number": "7911"
+ },
+ "Des immobilisations incorporelles": {
+ "account_number": "7913"
+ },
+ "Des immobilisations corporelles": {
+ "account_number": "7914"
+ },
+ "account_number": "791"
+ },
+ "Reprises de provisions et d\u00e9pr\u00e9ciations financi\u00e8res": {
+ "Pour risques et charges": {
+ "account_number": "7971"
+ },
+ "Des immobilisations financi\u00e8res": {
+ "account_number": "7972"
+ },
+ "account_number": "797"
+ },
+ "Reprises d\u2019amortissements": {
+ "account_number": "798"
+ },
+ "Reprises de subventions d\u2019investissement": {
+ "account_number": "799"
+ },
+ "account_number": "79"
+ },
+ "root_type": "Income",
+ "account_number": "7"
+ },
+ "8-Comptes des autres charges et des autres produits (CHARGES)": {
+ "Valeurs comptables des cessions d\u2019immobilisations": {
+ "Immobilisations incorporelles": {
+ "account_number": "811"
+ },
+ "Immobilisations corporelles": {
+ "account_number": "812"
+ },
+ "Immobilisations financi\u00e8res": {
+ "account_number": "816"
+ },
+ "account_number": "81"
+ },
+ "Charges hors activit\u00e9s ordinaires": {
+ "Charges HAO constat\u00e9es": {
+ "account_number": "831"
+ },
+ "Charges li\u00e9es aux op\u00e9rations de restructuration": {
+ "account_number": "833"
+ },
+ "Pertes sur cr\u00e9ances HAO": {
+ "account_number": "834"
+ },
+ "Dons et lib\u00e9ralit\u00e9s accord\u00e9s": {
+ "account_number": "835"
+ },
+ "Abandons de cr\u00e9ances consentis": {
+ "account_number": "836"
+ },
+ "Charges li\u00e9es aux op\u00e9rations de liquidation": {
+ "account_number": "837"
+ },
+ "Charges pour d\u00e9pr\u00e9ciations et provisions pour risques \u00e0 court terme HAO": {
+ "account_number": "839"
+ },
+ "account_number": "83"
+ },
+ "Dotations hors activit\u00e9s ordinaires": {
+ "Dotations aux provisions r\u00e9glement\u00e9es": {
+ "account_number": "851"
+ },
+ "Dotations aux amortissements HAO": {
+ "account_number": "852"
+ },
+ "Dotations aux d\u00e9pr\u00e9ciations HAO": {
+ "account_number": "853"
+ },
+ "Dotations aux provisions pour risques et charges HAO": {
+ "account_number": "854"
+ },
+ "Autres dotations HAO": {
+ "account_number": "858"
+ },
+ "account_number": "85"
+ },
+ "Participation des travailleurs": {
+ "Participation l\u00e9gale aux b\u00e9n\u00e9fices": {
+ "account_number": "871"
+ },
+ "Participation contractuelle aux b\u00e9n\u00e9fices": {
+ "account_number": "874"
+ },
+ "Autres participations": {
+ "account_number": "878"
+ },
+ "account_number": "87"
+ },
+ "Imp\u00f4ts sur le r\u00e9sultat": {
+ "Imp\u00f4ts sur les b\u00e9n\u00e9fices de l\u2019exercice": {
+ "Activit\u00e9s exerc\u00e9es dans l\u2019\u00c9tat": {
+ "account_number": "8911"
+ },
+ "Activit\u00e9s exerc\u00e9es dans les autres \u00c9tats de la R\u00e9gion": {
+ "account_number": "8912"
+ },
+ "Activit\u00e9s exerc\u00e9es hors R\u00e9gion": {
+ "account_number": "8913"
+ },
+ "account_number": "891"
+ },
+ "Rappel d\u2019imp\u00f4ts sur r\u00e9sultats ant\u00e9rieurs": {
+ "account_number": "892"
+ },
+ "Imp\u00f4t minimum forfaitaire IMF": {
+ "account_number": "895"
+ },
+ "D\u00e9gr\u00e8vements et annulations d\u2019imp\u00f4ts sur r\u00e9sultats ant\u00e9rieurs": {
+ "D\u00e9gr\u00e8vements": {
+ "account_number": "8991"
+ },
+ "Annulations pour pertes r\u00e9troactives": {
+ "account_number": "8994"
+ },
+ "account_number": "899"
+ },
+ "account_number": "89"
+ },
+ "root_type": "Expense"
+ },
+ "8-Comptes des autres charges et des autres produits (PRODUITS)": {
+ "Produits des cessions d\u2019immobilisations": {
+ "Immobilisations incorporelles": {
+ "account_number": "821"
+ },
+ "Immobilisations corporelles": {
+ "account_number": "822"
+ },
+ "Immobilisations financi\u00e8res": {
+ "account_number": "826"
+ },
+ "account_number": "82"
+ },
+ "Produits hors activit\u00e9s ordinaires": {
+ "Produits HAO constat\u00e9s": {
+ "account_number": "841"
+ },
+ "Produits li\u00e9s aux op\u00e9rations de restructuration": {
+ "account_number": "843"
+ },
+ "Indemnit\u00e9s et subventions HAO (entit\u00e9 agricole)": {
+ "account_number": "844"
+ },
+ "Dons et lib\u00e9ralit\u00e9s obtenus": {
+ "account_number": "845"
+ },
+ "Abandons de cr\u00e9ances obtenus": {
+ "account_number": "846"
+ },
+ "Produits li\u00e9s aux op\u00e9rations de liquidation": {
+ "account_number": "847"
+ },
+ "Transferts de charges HAO": {
+ "account_number": "848"
+ },
+ "Reprises de charges pour d\u00e9pr\u00e9ciations et provisions pour risques \u00e0 court terme HAO": {
+ "account_number": "849"
+ },
+ "account_number": "84"
+ },
+ "Reprises de charges, provisions et d\u00e9pr\u00e9ciations HAO": {
+ "Reprises de provisions r\u00e9glement\u00e9es": {
+ "account_number": "861"
+ },
+ "Reprises d\u2019amortissements HAO": {
+ "account_number": "862"
+ },
+ "Reprises de d\u00e9pr\u00e9ciations HAO": {
+ "account_number": "863"
+ },
+ "Reprises de provisions pour risques et charges HAO": {
+ "account_number": "864"
+ },
+ "Autres reprises HAO": {
+ "account_number": "868"
+ },
+ "account_number": "86"
+ },
+ "Subventions d\u2019\u00e9quilibre": {
+ "\u00c9tat": {
+ "account_number": "881"
+ },
+ "Collectivit\u00e9s publiques": {
+ "account_number": "884"
+ },
+ "Groupe": {
+ "account_number": "886"
+ },
+ "Autres": {
+ "account_number": "888"
+ },
+ "account_number": "88"
+ },
+ "root_type": "Income"
+ }
+ }
+}
\ No newline at end of file
diff --git a/erpnext/accounts/doctype/account/chart_of_accounts/verified/gw_plan_comptable.json b/erpnext/accounts/doctype/account/chart_of_accounts/verified/gw_plan_comptable.json
new file mode 100644
index 00000000000..754b557a1ae
--- /dev/null
+++ b/erpnext/accounts/doctype/account/chart_of_accounts/verified/gw_plan_comptable.json
@@ -0,0 +1,1919 @@
+{
+ "country_code": "gw",
+ "name": "Syscohada - Plan Comptable",
+ "tree": {
+ "1-Comptes de ressources durables": {
+ "10-Capital": {
+ "101-Capital social": {
+ "1011-Capital souscrit, non appel\u00e9": {},
+ "1012-Capital souscrit, appel\u00e9, non vers\u00e9": {},
+ "1013-Capital souscrit, appel\u00e9, vers\u00e9, non amorti": {},
+ "1014-Capital souscrit, appel\u00e9, vers\u00e9, amorti": {},
+ "1018-Capital souscrit soumis \u00e0 des conditions particuli\u00e8res": {}
+ },
+ "102-Capital par dotation": {
+ "1021-Dotation initiale": {},
+ "1022-Dotations compl\u00e9mentaires": {},
+ "1028-Autres dotations": {}
+ },
+ "103-Capital personnel": {},
+ "104-Compte de l\u2019exploitant": {
+ "1041-Apports temporaires": {},
+ "1042-Op\u00e9rations courantes": {},
+ "1043-R\u00e9mun\u00e9rations, imp\u00f4ts et autres charges personnelles": {},
+ "1047-Pr\u00e9l\u00e8vements d\u2019autoconsommation": {},
+ "1048-Autres pr\u00e9l\u00e8vements": {}
+ },
+ "105-Primes li\u00e9es au capital social": {
+ "1051-Primes d\u2019\u00e9mission": {},
+ "1052-Primes d\u2019apport": {},
+ "1053-Primes de fusion": {},
+ "1054-Primes de conversion": {},
+ "1058-Autres primes": {}
+ },
+ "106-\u00c9carts de r\u00e9\u00e9valuation": {
+ "1061-\u00c9carts de r\u00e9\u00e9valuation l\u00e9gale": {},
+ "1062-\u00c9carts de r\u00e9\u00e9valuation libre": {}
+ },
+ "109-Apporteurs, capital souscrit, non appel\u00e9": {}
+ },
+ "11-R\u00e9serves": {
+ "111-R\u00e9serve l\u00e9gale": {},
+ "112-R\u00e9serves statutaires ou contractuelles": {},
+ "113-R\u00e9serves r\u00e9glement\u00e9es": {
+ "1131-R\u00e9serves de plus-values nettes \u00e0 long terme": {},
+ "1132-R\u00e9serves d\u2019attribution gratuite d\u2019actions au personnel salari\u00e9 et aux dirigeants": {},
+ "1133-R\u00e9serves cons\u00e9cutives \u00e0 l\u2019octroi de subventions d\u2019investissement": {},
+ "1134-R\u00e9serves des valeurs mobili\u00e8res donnant acc\u00e8s au capital": {},
+ "1135-Autres r\u00e9serves r\u00e9glement\u00e9es": {}
+ },
+ "118-Autres r\u00e9serves": {
+ "1181-R\u00e9serves facultatives": {},
+ "1188-R\u00e9serves diverses": {}
+ }
+ },
+ "12-Report \u00e0 nouveau": {
+ "121-Report \u00e0 nouveau cr\u00e9diteur": {},
+ "129-Report \u00e0 nouveau d\u00e9biteur": {
+ "1291-Perte nette \u00e0 reporter": {},
+ "1292-Perte Amortissements r\u00e9put\u00e9s diff\u00e9r\u00e9s": {}
+ }
+ },
+ "13-R\u00e9sultat net de l\u2019exercice": {
+ "130-R\u00e9sultat en instance d\u2019affectation": {
+ "1301-R\u00e9sultat en instance d\u2019affectation : b\u00e9n\u00e9fice": {},
+ "1309-R\u00e9sultat en instance d\u2019affectation : perte": {}
+ },
+ "131-R\u00e9sultat net : b\u00e9n\u00e9fice": {},
+ "132-Marge commerciale (MC)": {},
+ "133-Valeur ajout\u00e9e (VA)": {},
+ "134-Exc\u00e9dent brut d\u2019exploitation (EBE)": {},
+ "135-R\u00e9sultat d\u2019exploitation (RE)": {},
+ "136-R\u00e9sultat financier (RF)": {},
+ "137-R\u00e9sultat des activit\u00e9s ordinaires (RAO)": {},
+ "138-R\u00e9sultat hors activit\u00e9s ordinaires (RHAO)": {
+ "1381-R\u00e9sultat de fusion": {},
+ "1382-R\u00e9sultat d\u2019apport partiel d\u2019actif": {},
+ "1383-R\u00e9sultat de scission": {},
+ "1384-R\u00e9sultat de liquidation": {}
+ },
+ "139-R\u00e9sultat net : perte": {}
+ },
+ "14-Subventions d\u2019investissement": {
+ "141-Subventions d\u2019\u00e9quipement": {
+ "1411-\u00c9tat": {},
+ "1412-R\u00e9gions": {},
+ "1413-D\u00e9partements": {},
+ "1414-Communes et collectivit\u00e9s publiques d\u00e9centralis\u00e9es": {},
+ "1415-Entit\u00e9s publiques ou mixtes": {},
+ "1416-Entit\u00e9s et organismes priv\u00e9s": {},
+ "1417-Organismes internationaux": {},
+ "1418-Autres": {}
+ },
+ "148-Autres subventions d\u2019investissement": {}
+ },
+ "15-Provisions r\u00e9glement\u00e9es et fonds assimil\u00e9s": {
+ "151-Amortissements d\u00e9rogatoires": {},
+ "152-Plus-values de cession \u00e0 r\u00e9investir": {},
+ "153-Fonds r\u00e9glement\u00e9s": {
+ "1531-Fonds National": {},
+ "1532-Pr\u00e9l\u00e8vement pour le Budget": {}
+ },
+ "154-Provisions sp\u00e9ciales de r\u00e9\u00e9valuation": {},
+ "155-Provisions r\u00e9glement\u00e9es relatives aux immobilisations": {
+ "1551-Reconstitution des gisements miniers et p\u00e9troliers": {}
+ },
+ "156-Provisions r\u00e9glement\u00e9es relatives aux stocks": {
+ "1561-Hausse de prix": {},
+ "1562-Fluctuation des cours": {}
+ },
+ "157-Provisions pour investissement": {},
+ "158-Autres provisions et fonds r\u00e9glement\u00e9s": {}
+ },
+ "16-Emprunts et dettes assimil\u00e9es": {
+ "161-Emprunts obligataires": {
+ "1611-Emprunts obligataires ordinaires": {},
+ "1612-Emprunts obligataires convertibles en actions": {},
+ "1613-Emprunts obligataires remboursables en actions": {},
+ "1618-Autres emprunts obligataires": {}
+ },
+ "162-Emprunts et dettes aupr\u00e8s des \u00e9tablissements de cr\u00e9dit": {},
+ "163-Avances re\u00e7ues de l\u2019\u00c9tat": {},
+ "164-Avances re\u00e7ues et comptes courants bloqu\u00e9s": {},
+ "165-D\u00e9p\u00f4ts et cautionnements re\u00e7us": {
+ "1651-D\u00e9p\u00f4ts": {},
+ "1652-Cautionnements": {}
+ },
+ "166-Int\u00e9r\u00eats courus": {
+ "1661-Sur emprunts obligataires": {},
+ "1662-Sur emprunts et dettes aupr\u00e8s des \u00e9tablissements de cr\u00e9dit": {},
+ "1663-Sur avances re\u00e7ues de l\u2019\u00c9tat": {},
+ "1664-Sur avances re\u00e7ues et comptes courants bloqu\u00e9s": {},
+ "1665-Sur d\u00e9p\u00f4ts et cautionnements re\u00e7us": {},
+ "1667-Sur avances assorties de conditions particuli\u00e8res": {},
+ "1668-Sur autres emprunts et dettes": {}
+ },
+ "167-Avances assorties de conditions particuli\u00e8res": {
+ "1671-Avances bloqu\u00e9es pour augmentation du capital": {},
+ "1672-Avances conditionn\u00e9es par l\u2019\u00c9tat": {},
+ "1673-Avances conditionn\u00e9es par les autres organismes africains": {},
+ "1674-Avances conditionn\u00e9es par les organismes internationaux": {}
+ },
+ "168-Autres emprunts et dettes": {
+ "1681-Rentes viag\u00e8res capitalis\u00e9es": {},
+ "1682-Billets de fonds": {},
+ "1683-Dettes cons\u00e9cutives \u00e0 des titres emprunt\u00e9s": {},
+ "1684-Emprunts participatifs": {},
+ "1685-Participation des travailleurs aux b\u00e9n\u00e9fices": {},
+ "1686-Emprunts et dettes contract\u00e9s aupr\u00e8s des autres tiers": {}
+ }
+ },
+ "17-Dettes de location acquisition": {
+ "172-Dettes de location acquisition / cr\u00e9dit bail immobilier": {},
+ "173-Dettes de location acquisition / cr\u00e9dit bail mobilier": {},
+ "174-Dettes de location acquisition / location de vente": {},
+ "176-Int\u00e9r\u00eats courus": {
+ "1762-Sur dettes de location acquisition / cr\u00e9dit-bail immobilier": {},
+ "1763-Sur dettes de location acquisition / cr\u00e9dit-bail mobilier": {},
+ "1764-Sur dettes de location acquisition / location-vente": {},
+ "1768-Sur autres dettes de location acquisition": {}
+ },
+ "178-Autres dettes de location acquisition": {}
+ },
+ "18-Dettes li\u00e9es \u00e0 des participations et comptes de liaison des \u00e9tablissements et soci\u00e9t\u00e9s en participation": {
+ "181-Dettes li\u00e9es \u00e0 des participations": {
+ "1811-Dettes li\u00e9es \u00e0 des participations (groupe)": {},
+ "1812-Dettes li\u00e9es \u00e0 des participations (hors groupe)": {}
+ },
+ "182-Dettes li\u00e9es \u00e0 des soci\u00e9t\u00e9s en participation": {},
+ "183-Int\u00e9r\u00eats courus sur dettes li\u00e9es \u00e0 des participations": {},
+ "184-Comptes permanents bloqu\u00e9s des \u00e9tablissements et succursales": {},
+ "185-Comptes permanents non bloqu\u00e9s des \u00e9tablissements et succursales": {},
+ "186-Comptes de liaison charges": {},
+ "187-Comptes de liaison produits": {},
+ "188-Comptes de liaison des soci\u00e9t\u00e9s en participation": {}
+ },
+ "19-Provisions pour risques et charges": {
+ "191-Provisions pour litiges": {},
+ "192-Provisions pour garanties donn\u00e9es aux clients": {},
+ "193-Provisions pour pertes sur march\u00e9s \u00e0 ach\u00e8vement futur": {},
+ "194-Provisions pour pertes de change": {},
+ "195-Provisions pour imp\u00f4ts": {},
+ "196-Provisions pour pensions et obligations similaires": {
+ "1961-Provisions pour pensions et obligations similaires engagement de retraite": {},
+ "1962-Actif du r\u00e9gime de retraite": {}
+ },
+ "197-Provisions pour restructuration": {},
+ "198-Autres provisions pour risques et charges": {
+ "1981-Provisions pour amendes et p\u00e9nalit\u00e9s": {},
+ "1983-Provisions pour propre assureur": {},
+ "1984-Provisions pour d\u00e9mant\u00e8lement et remise en \u00e9tat": {},
+ "1985-Provisions pour droits \u00e0 r\u00e9duction ou avantage en nature (ch\u00e8ques cadeau, cartes de fid\u00e9lit\u00e9...)": {},
+ "1988-Provisions pour divers risques et charges": {}
+ }
+ },
+ "root_type": "Equity"
+ },
+ "2-Comptes d\u2019actif immobilis\u00e9": {
+ "21-Immobilisations incorporelles": {
+ "account_type": "Fixed Asset",
+ "211-Frais de d\u00e9veloppement": {
+ "account_type": "Fixed Asset"
+ },
+ "212-Brevets, licences, concessions et droits similaires": {
+ "account_type": "Fixed Asset",
+ "2121-Brevets": {
+ "account_type": "Fixed Asset"
+ },
+ "2122-Licences": {
+ "account_type": "Fixed Asset"
+ },
+ "2123-Concessions de service public": {
+ "account_type": "Fixed Asset"
+ },
+ "2128-Autres concessions et droits similaires": {
+ "account_type": "Fixed Asset"
+ }
+ },
+ "213-Logiciels et sites internet": {
+ "account_type": "Fixed Asset",
+ "2131-Logiciels": {
+ "account_type": "Fixed Asset"
+ },
+ "2132-Sites internet": {
+ "account_type": "Fixed Asset"
+ }
+ },
+ "214-Marques": {
+ "account_type": "Fixed Asset"
+ },
+ "215-Fonds commercial": {
+ "account_type": "Fixed Asset"
+ },
+ "216-Droit au bail": {
+ "account_type": "Fixed Asset"
+ },
+ "217-Investissements de cr\u00e9ation": {
+ "account_type": "Fixed Asset"
+ },
+ "218-Autres droits et valeurs incorporels": {
+ "account_type": "Fixed Asset",
+ "2181-Frais de prospection et d\u2019\u00e9valuation de ressources min\u00e9rales": {
+ "account_type": "Fixed Asset"
+ },
+ "2182-Co\u00fbts d\u2019obtention du contrat": {
+ "account_type": "Fixed Asset"
+ },
+ "2183-Fichiers clients, notices, titres de journaux et magazines": {
+ "account_type": "Fixed Asset"
+ },
+ "2184-Co\u00fbts des franchises": {
+ "account_type": "Fixed Asset"
+ },
+ "2188-Divers droits et valeurs incorporelles": {
+ "account_type": "Fixed Asset"
+ }
+ },
+ "219-Immobilisations incorporelles en cours": {
+ "account_type": "Fixed Asset",
+ "2191-Frais de d\u00e9veloppement": {
+ "account_type": "Fixed Asset"
+ },
+ "2193-Logiciels et internet": {
+ "account_type": "Fixed Asset"
+ },
+ "2198-Autres droits et valeurs incorporels": {
+ "account_type": "Fixed Asset"
+ }
+ }
+ },
+ "22-Terrains": {
+ "account_type": "Fixed Asset",
+ "221-Terrains agricoles et forestiers": {
+ "account_type": "Fixed Asset",
+ "2211-Terrains d\u2019exploitation agricole": {
+ "account_type": "Fixed Asset"
+ },
+ "2212-Terrains d\u2019exploitation foresti\u00e8re": {
+ "account_type": "Fixed Asset"
+ },
+ "2218-Autres terrains": {
+ "account_type": "Fixed Asset"
+ }
+ },
+ "222-Terrains nus": {
+ "account_type": "Fixed Asset",
+ "2221-Terrains \u00e0 b\u00e2tir": {
+ "account_type": "Fixed Asset"
+ },
+ "2228-Autres terrains nus": {
+ "account_type": "Fixed Asset"
+ }
+ },
+ "223-Terrains b\u00e2tis": {
+ "account_type": "Fixed Asset",
+ "2231-Pour b\u00e2timents industriels et agricoles": {
+ "account_type": "Fixed Asset"
+ },
+ "2232-Pour b\u00e2timents administratifs et commerciaux": {
+ "account_type": "Fixed Asset"
+ },
+ "2234-Pour b\u00e2timents affect\u00e9s aux autres op\u00e9rations professionnelles": {
+ "account_type": "Fixed Asset"
+ },
+ "2235-Pour b\u00e2timents affect\u00e9s aux autres op\u00e9rations non professionnelles": {
+ "account_type": "Fixed Asset"
+ },
+ "2238-Autres terrains b\u00e2tis": {
+ "account_type": "Fixed Asset"
+ }
+ },
+ "224-Travaux de mise en valeur des terrains": {
+ "account_type": "Fixed Asset",
+ "2241-Plantation d\u2019arbres et d\u2019arbustes": {
+ "account_type": "Fixed Asset"
+ },
+ "2245-Am\u00e9liorations du fonds": {
+ "account_type": "Fixed Asset"
+ },
+ "2248-Autres travaux": {
+ "account_type": "Fixed Asset"
+ }
+ },
+ "225-Terrains de carri\u00e8res tr\u00e9fonds": {
+ "account_type": "Fixed Asset",
+ "2251-Carri\u00e8res": {
+ "account_type": "Fixed Asset"
+ }
+ },
+ "226-Terrains am\u00e9nag\u00e9s": {
+ "account_type": "Fixed Asset",
+ "2261-Parkings": {
+ "account_type": "Fixed Asset"
+ }
+ },
+ "227-Terrains mis en concession": {
+ "account_type": "Fixed Asset"
+ },
+ "228-Autres terrains": {
+ "account_type": "Fixed Asset",
+ "2281-Terrains immeubles de placement": {
+ "account_type": "Fixed Asset"
+ },
+ "2285-Terrains des logements affect\u00e9s au personnel": {
+ "account_type": "Fixed Asset"
+ },
+ "2286-Terrains de location acquisition": {
+ "account_type": "Fixed Asset"
+ },
+ "2288-Divers terrains": {
+ "account_type": "Fixed Asset"
+ }
+ },
+ "229-Am\u00e9nagements de terrains en cours": {
+ "account_type": "Fixed Asset",
+ "2291-Terrains agricoles et forestiers": {
+ "account_type": "Fixed Asset"
+ },
+ "2292-Terrains nus": {
+ "account_type": "Fixed Asset"
+ },
+ "2295-Terrains de carri\u00e8res tr\u00e9fonds": {
+ "account_type": "Fixed Asset"
+ },
+ "2298-Autres terrains": {
+ "account_type": "Fixed Asset"
+ }
+ }
+ },
+ "23-B\u00e2timents, installations techniques et agencements": {
+ "231-B\u00e2timents industriels, agricoles, administratifs et commerciaux sur sol propre": {
+ "2311-B\u00e2timents industriels": {},
+ "2312-B\u00e2timents agricoles": {},
+ "2313-B\u00e2timents administratifs et commerciaux": {},
+ "2314-B\u00e2timents affect\u00e9s au logement du personnel": {},
+ "2315-B\u00e2timents immeubles de placement": {},
+ "2316-B\u00e2timents de location acquisition": {}
+ },
+ "232-B\u00e2timents industriels, agricoles, administratifs et commerciaux sur sol d\u2019autrui": {
+ "2321-B\u00e2timents industriels": {},
+ "2322-B\u00e2timents agricoles": {},
+ "2323-B\u00e2timents administratifs et commerciaux": {},
+ "2324-B\u00e2timents affect\u00e9s au logement du personnel": {},
+ "2325-B\u00e2timents immeubles de placement": {},
+ "2326-B\u00e2timents de location acquisition": {}
+ },
+ "233-Ouvrages d\u2019infrastructure": {
+ "2331-Voies de terre": {},
+ "2332-Voies de fer": {},
+ "2333-Voies d\u2019eau": {},
+ "2334-Barrages, Digues": {},
+ "2335-Pistes d\u2019a\u00e9rodrome": {},
+ "2338-Autres ouvrages d\u2019infrastructures": {}
+ },
+ "234-Am\u00e9nagements, agencements et installations techniques": {
+ "2341-Installations complexes sp\u00e9cialis\u00e9es sur sol propre": {},
+ "2342-Installations complexes sp\u00e9cialis\u00e9es sur sol d\u2019autrui": {},
+ "2343-Installations \u00e0 caract\u00e8re sp\u00e9cifique sur sol propre": {},
+ "2344-Installations \u00e0 caract\u00e8re sp\u00e9cifique sur sol d\u2019autrui": {},
+ "2345-Am\u00e9nagements et agencements des b\u00e2timents": {}
+ },
+ "235-Am\u00e9nagements de bureaux": {
+ "2351-Installations g\u00e9n\u00e9rales": {},
+ "2358-Autres am\u00e9nagements de bureaux": {}
+ },
+ "237-B\u00e2timents industriels, agricoles et commerciaux mis en concession": {},
+ "238-Autres installations et agencements": {},
+ "239-B\u00e2timents am\u00e9nagements, agencements et installations en cours": {
+ "2391-B\u00e2timents en cours": {},
+ "2392-Installations en cours": {},
+ "2393-Ouvrages d\u2019infrastructure en cours": {},
+ "2394-Am\u00e9nagements et agencements et installations techniques en cours": {},
+ "2395-Am\u00e9nagements de bureaux en cours": {},
+ "2398-Autres installations et agencements en cours": {}
+ }
+ },
+ "24-Mat\u00e9riel, mobilier et actifs biologiques": {
+ "241-Mat\u00e9riel et outillage industriel et commercial": {
+ "2411-Mat\u00e9riel industriel": {},
+ "2412-Outillage industriel": {},
+ "2413-Mat\u00e9riel commercial": {},
+ "2414-Outillage commercial": {},
+ "2416-Mat\u00e9riel & outillage industriel et commercial de location-acquisition": {}
+ },
+ "242-Mat\u00e9riel et outillage agricole": {
+ "2421-Mat\u00e9riel agricole": {},
+ "2422-Outillage agricole": {},
+ "2426-Mat\u00e9riel & outillage agricole de location-acquisition": {}
+ },
+ "243-Mat\u00e9riel d\u2019emballage r\u00e9cup\u00e9rable et identifiable": {},
+ "244-Mat\u00e9riel et mobilier": {
+ "2441-Mat\u00e9riel de bureau": {},
+ "2442-Mat\u00e9riel informatique": {},
+ "2443-Mat\u00e9riel bureautique": {},
+ "2444-Mobilier de bureau": {},
+ "2445-Mat\u00e9riel et mobilier immeubles de placement": {},
+ "2446-Mat\u00e9riel et mobilier de location acquisition": {},
+ "2447-Mat\u00e9riel et mobilier des logements du personnel": {}
+ },
+ "245-Mat\u00e9riel de transport": {
+ "2451-Mat\u00e9riel automobile": {},
+ "2452-Mat\u00e9riel ferroviaire": {},
+ "2453-Mat\u00e9riel fluvial, lagunaire": {},
+ "2454-Mat\u00e9riel naval": {},
+ "2455-Mat\u00e9riel a\u00e9rien": {},
+ "2456-Mat\u00e9riel de transport de location-acquisition": {},
+ "2457-Mat\u00e9riel hippomobile": {},
+ "2458-Autres mat\u00e9riels de transport": {}
+ },
+ "246-Actifs biologiques": {
+ "2461-Cheptel, animaux de trait": {},
+ "2462-Cheptel, animaux reproducteurs": {},
+ "2463-Animaux de garde": {},
+ "2465-Plantations agricoles": {},
+ "2468-Autres actifs biologiques": {}
+ },
+ "247-Agencements, am\u00e9nagements du mat\u00e9riel et actifs biologiques": {
+ "2471-Agencements et am\u00e9nagements du mat\u00e9riel": {},
+ "2472-Agencements et am\u00e9nagements des actifs biologiques": {},
+ "2478-Autres agencements, am\u00e9nagements du mat\u00e9riel et actifs biologiques": {}
+ },
+ "248-Autres mat\u00e9riels et mobiliers": {
+ "2481-Collections et \u0153uvres d\u2019art": {},
+ "2488-Divers mat\u00e9riels mobiliers": {}
+ },
+ "249-Mat\u00e9riels et actifs biologiques en cours": {
+ "2491-Mat\u00e9riel et outillage industriel et commercial": {},
+ "2492-Mat\u00e9riel et outillage agricole": {},
+ "2493-Mat\u00e9riel d\u2019emballage r\u00e9cup\u00e9rable et identifiable": {},
+ "2494-Mat\u00e9riel et mobilier de bureau": {},
+ "2495-Mat\u00e9riel de transport": {},
+ "2496-Actifs biologiques": {},
+ "2497-Agencements am\u00e9nagements du mat\u00e9riel et actifs biologiques": {},
+ "2498-Autres mat\u00e9riels et actifs biologiques en cours": {}
+ }
+ },
+ "25-Avances et acomptes vers\u00e9s sur immobilisations": {
+ "251-Avances et acomptes vers\u00e9s sur immobilisations incorporelles": {},
+ "252-Avances et acomptes vers\u00e9s sur immobilisations corporelles": {}
+ },
+ "26-Titres de participation": {
+ "261-Titres de participation dans des soci\u00e9t\u00e9s sous contr\u00f4le exclusif": {},
+ "262-Titres de participation dans des soci\u00e9t\u00e9s sous contr\u00f4le conjoint": {},
+ "263-Titres de participation dans des soci\u00e9t\u00e9s conf\u00e9rant une influence notable": {},
+ "265-Participations dans des organismes professionnels": {},
+ "266-Parts dans des groupements d\u2019int\u00e9r\u00eat \u00e9conomique (GIE)": {},
+ "268-Autres titres de participation": {}
+ },
+ "27-Autres immobilisations financi\u00e8res": {
+ "271-Pr\u00eats et cr\u00e9ances": {
+ "2711-Pr\u00eats participatifs": {},
+ "2712-Pr\u00eats aux associ\u00e9s": {},
+ "2713-Billets de fonds": {},
+ "2714-Titres pr\u00eat\u00e9s": {},
+ "2718-Autres pr\u00eats et cr\u00e9ances": {}
+ },
+ "272-Pr\u00eats au personnel": {
+ "2721-Pr\u00eats immobiliers": {},
+ "2722-Pr\u00eats mobiliers et d\u2019installation": {},
+ "2728-Autres pr\u00eats au personnel": {}
+ },
+ "273-Cr\u00e9ances sur l\u2019\u00c9tat": {
+ "2731-Retenues de garantie": {},
+ "2733-Fonds r\u00e9glement\u00e9": {},
+ "2734-Cr\u00e9ances sur le conc\u00e9dant": {},
+ "2738-Autres cr\u00e9ances sur l\u2019\u00c9tat": {}
+ },
+ "274-Titres immobilis\u00e9s": {
+ "2741-Titres immobilis\u00e9s de l\u2019activit\u00e9 de portefeuille (TIAP)": {},
+ "2742-Titres participatifs": {},
+ "2743-Certificats d\u2019investissement": {},
+ "2744-Parts de fonds commun de placement (FCP)": {},
+ "2745-Obligations": {},
+ "2746-Actions ou parts propres": {},
+ "2748-Autres titres immobilis\u00e9s": {}
+ },
+ "275-D\u00e9p\u00f4ts et cautionnements vers\u00e9s": {
+ "2751-D\u00e9p\u00f4ts pour loyers d\u2019avance": {},
+ "2752-D\u00e9p\u00f4ts pour l\u2019\u00e9lectricit\u00e9": {},
+ "2753-D\u00e9p\u00f4ts pour l\u2019eau": {},
+ "2754-D\u00e9p\u00f4ts pour le gaz": {},
+ "2755-D\u00e9p\u00f4ts pour le t\u00e9l\u00e9phone, le t\u00e9lex, la t\u00e9l\u00e9copie": {},
+ "2756-Cautionnements sur march\u00e9s publics": {},
+ "2757-Cautionnements sur autres op\u00e9rations": {},
+ "2758-Autres d\u00e9p\u00f4ts et cautionnements": {}
+ },
+ "276-Int\u00e9r\u00eats courus": {
+ "2761-Pr\u00eats et cr\u00e9ances non commerciales": {},
+ "2762-Pr\u00eats au personnel": {},
+ "2763-Cr\u00e9ances sur l\u2019\u00c9tat": {},
+ "2764-Titres immobilis\u00e9s": {},
+ "2765-D\u00e9p\u00f4ts et cautionnements vers\u00e9s": {},
+ "2767-Cr\u00e9ances rattach\u00e9es \u00e0 des participations": {},
+ "2768-Immobilisations financi\u00e8res diverses": {}
+ },
+ "277-Cr\u00e9ances rattach\u00e9es \u00e0 des participations et avances \u00e0 des GIE": {
+ "2771-Cr\u00e9ances rattach\u00e9es \u00e0 des participations (groupe)": {},
+ "2772-Cr\u00e9ances rattach\u00e9es \u00e0 des participations (hors groupe)": {},
+ "2773-Cr\u00e9ances rattach\u00e9es \u00e0 des soci\u00e9t\u00e9s en participation": {},
+ "2774-Avances \u00e0 des Groupements d\u2019int\u00e9r\u00eat \u00e9conomique (GIE)": {}
+ },
+ "278-Immobilisations financi\u00e8res diverses": {
+ "2781-Cr\u00e9ances diverses groupe": {},
+ "2782-Cr\u00e9ances diverses hors groupe": {},
+ "2784-Banques d\u00e9p\u00f4ts \u00e0 terme": {},
+ "2785-Or et m\u00e9taux pr\u00e9cieux": {},
+ "2788-Autres immobilisations financi\u00e8res": {}
+ }
+ },
+ "28-Amortissements": {
+ "account_type": "Accumulated Depreciation",
+ "281-Amortissements des immobilisations corporelles": {
+ "account_type": "Accumulated Depreciation",
+ "2811-Amortissements des frais de d\u00e9veloppement": {
+ "account_type": "Accumulated Depreciation"
+ },
+ "2812-Amortissements des brevets, licences, concessions et droits similaires": {
+ "account_type": "Accumulated Depreciation"
+ },
+ "2813-Amortissements des logiciels et sites internet": {
+ "account_type": "Accumulated Depreciation"
+ },
+ "2814-Amortissements des marques": {
+ "account_type": "Accumulated Depreciation"
+ },
+ "2815-Amortissements du fonds commercial": {
+ "account_type": "Accumulated Depreciation"
+ },
+ "2816-Amortissements du droit au bail": {
+ "account_type": "Accumulated Depreciation"
+ },
+ "2817-Amortissements des investissements de cr\u00e9ation": {
+ "account_type": "Accumulated Depreciation"
+ },
+ "2818-Amortissements des autres droits et valeurs incorporels": {
+ "account_type": "Accumulated Depreciation"
+ }
+ },
+ "282-Amortissements des terrains": {
+ "2824-Amortissements des travaux de mise en valeur des terrains": {}
+ },
+ "283-Amortissements des b\u00e2timents, installations techniques et agencements": {
+ "2831-Amortissements des b\u00e2timents industriels, agricoles, administratifs et commerciaux sur sol propre": {},
+ "2832-Amortissements des b\u00e2timents industriels, agricoles, administratifs et commerciaux sur sol d\u2019autrui": {},
+ "2833-Amortissements des ouvrages d\u2019infrastructure": {},
+ "2834-Amortissements des am\u00e9nagements, agencements et installations techniques": {},
+ "2835-Amortissements des am\u00e9nagements de bureaux": {},
+ "2837-Amortissements des b\u00e2timents industriels, agricoles et commerciaux mis en concession": {},
+ "2838-Amortissements des autres installations et agencements": {}
+ },
+ "284-Amortissements du mat\u00e9riel": {
+ "2841-Amortissements du mat\u00e9riel et outillage industriel et commercial": {},
+ "2842-Amortissements du mat\u00e9riel et outillage agricole": {},
+ "2843-Amortissements du mat\u00e9riel d\u2019emballage r\u00e9cup\u00e9rable et identifiable": {},
+ "2844-Amortissements du mat\u00e9riel et mobilier": {},
+ "2845-Amortissements du mat\u00e9riel de transport": {},
+ "2846-Amortissements des actifs biologiques": {},
+ "2847-Amortissements des agencements et am\u00e9nagements du mat\u00e9riel et des actifs biologiques": {},
+ "2848-Amortissements des autres mat\u00e9riels": {}
+ }
+ },
+ "29-D\u00e9pr\u00e9ciations des immobilisations": {
+ "291-D\u00e9pr\u00e9ciations des immobilisations incorporelles": {
+ "2911-D\u00e9pr\u00e9ciations des frais de d\u00e9veloppement": {},
+ "2912-D\u00e9pr\u00e9ciations des brevets, licences, concessions et droits similaires": {},
+ "2913-D\u00e9pr\u00e9ciations des logiciels et sites internet": {},
+ "2914-D\u00e9pr\u00e9ciations des marques": {},
+ "2915-D\u00e9pr\u00e9ciations du fonds commercial": {},
+ "2916-D\u00e9pr\u00e9ciations du droit au bail": {},
+ "2917-D\u00e9pr\u00e9ciations des investissements de cr\u00e9ation": {},
+ "2918-D\u00e9pr\u00e9ciations des autres droits et valeurs incorporels": {},
+ "2919-D\u00e9pr\u00e9ciations des immobilisations incorporelles en cours": {}
+ },
+ "292-D\u00e9pr\u00e9ciations des terrains": {
+ "2921-D\u00e9pr\u00e9ciations des terrains agricoles et forestiers": {},
+ "2922-D\u00e9pr\u00e9ciations des terrains nus": {},
+ "2923-D\u00e9pr\u00e9ciations des terrains b\u00e2tis": {},
+ "2924-D\u00e9pr\u00e9ciations des travaux de mise en valeur des terrains": {},
+ "2925-D\u00e9pr\u00e9ciations des terrains de gisement": {},
+ "2926-D\u00e9pr\u00e9ciations des terrains am\u00e9nag\u00e9s": {},
+ "2927-D\u00e9pr\u00e9ciations des terrains mis en concession": {},
+ "2928-D\u00e9pr\u00e9ciations des autres terrains": {},
+ "2929-D\u00e9pr\u00e9ciations des am\u00e9nagements de terrains en cours": {}
+ },
+ "293-D\u00e9pr\u00e9ciations des b\u00e2timents, installations techniques et agencements": {
+ "2931-D\u00e9pr\u00e9ciations des b\u00e2timents industriels, agricoles, administratifs et commerciaux sur sol propre": {},
+ "2932-D\u00e9pr\u00e9ciations des b\u00e2timents industriels, agricoles, administratifs et commerciaux sur sol d\u2019autrui": {},
+ "2933-D\u00e9pr\u00e9ciations des ouvrages d\u2019infrastructures": {},
+ "2934-D\u00e9pr\u00e9ciations des am\u00e9nagements, agencements et installations techniques": {},
+ "2935-D\u00e9pr\u00e9ciations des am\u00e9nagements de bureaux": {},
+ "2937-D\u00e9pr\u00e9ciations des b\u00e2timents industriels, agricoles et commerciaux mis en concession": {},
+ "2938-D\u00e9pr\u00e9ciations des autres installations et agencements": {},
+ "2939-D\u00e9pr\u00e9ciations des b\u00e2timents et installations en cours": {}
+ },
+ "294-D\u00e9pr\u00e9ciations de mat\u00e9riel, du mobilier et de l\u2019actif biologique": {
+ "2941-D\u00e9pr\u00e9ciations du mat\u00e9riel et outillage industriel et commercial": {},
+ "2942-D\u00e9pr\u00e9ciations du mat\u00e9riel et outillage agricole": {},
+ "2943-D\u00e9pr\u00e9ciations du mat\u00e9riel d\u2019emballage r\u00e9cup\u00e9rable et identifiable": {},
+ "2944-D\u00e9pr\u00e9ciations du mat\u00e9riel et mobilier": {},
+ "2945-D\u00e9pr\u00e9ciations du mat\u00e9riel de transport": {},
+ "2946-D\u00e9pr\u00e9ciations des actifs biologiques": {},
+ "2947-D\u00e9pr\u00e9ciations des agencements et am\u00e9nagements du mat\u00e9riel et des actifs biologiques": {},
+ "2948-D\u00e9pr\u00e9ciations des autres mat\u00e9riels": {},
+ "2949-D\u00e9pr\u00e9ciations de mat\u00e9riel en cours": {}
+ },
+ "295-D\u00e9pr\u00e9ciations des avances et acomptes vers\u00e9s sur immobilisations": {
+ "2951-D\u00e9pr\u00e9ciations des avances et acomptes vers\u00e9s sur immobilisations incorporelles": {},
+ "2952-D\u00e9pr\u00e9ciations des avances et acomptes vers\u00e9s sur immobilisations corporelles": {}
+ },
+ "296-D\u00e9pr\u00e9ciations des titres de participation": {
+ "2961-D\u00e9pr\u00e9ciations des titres de participation dans des soci\u00e9t\u00e9s sous contr\u00f4le exclusif": {},
+ "2962-D\u00e9pr\u00e9ciations des titres de participation dans les soci\u00e9t\u00e9s sous contr\u00f4le conjoint": {},
+ "2963-D\u00e9pr\u00e9ciations des titres de participation dans les soci\u00e9t\u00e9s conf\u00e9rant une influence notable": {},
+ "2965-D\u00e9pr\u00e9ciations des participations dans des organismes professionnels": {},
+ "2966-D\u00e9pr\u00e9ciations des parts dans des GIE": {},
+ "2968-D\u00e9pr\u00e9ciations des autres titres de participation": {}
+ },
+ "297-D\u00e9pr\u00e9ciations des autres immobilisations financi\u00e8res": {
+ "2971-D\u00e9pr\u00e9ciations des pr\u00eats et cr\u00e9ances": {},
+ "2972-D\u00e9pr\u00e9ciations des pr\u00eats au personnel": {},
+ "2973-D\u00e9pr\u00e9ciations des cr\u00e9ances sur l\u2019\u00c9tat": {},
+ "2974-D\u00e9pr\u00e9ciations des titres immobilis\u00e9s": {},
+ "2975-D\u00e9pr\u00e9ciations des d\u00e9p\u00f4ts et cautionnements vers\u00e9s": {},
+ "2977-D\u00e9pr\u00e9ciations des cr\u00e9ances rattach\u00e9es \u00e0 des participations et avances \u00e0 des GIE": {},
+ "2978-D\u00e9pr\u00e9ciations des cr\u00e9ances financi\u00e8res diverses": {}
+ }
+ },
+ "root_type": "Asset"
+ },
+ "3-Comptes de Stocks": {
+ "31-Marchandises": {
+ "311-Marchandises A": {
+ "3111-Marchandises A1": {},
+ "3112-Marchandises A2": {}
+ },
+ "312-Marchandises B": {
+ "3121-Marchandises B1": {},
+ "3122-Marchandises B2": {}
+ },
+ "313-Actifs biologiques": {
+ "3131-Animaux": {},
+ "3132-V\u00e9g\u00e9taux": {}
+ },
+ "318-Marchandises hors activit\u00e9s ordinaires (HAO)": {}
+ },
+ "32-Mati\u00e8res premi\u00e8res et fournitures li\u00e9es": {
+ "321-Mati\u00e8res A": {},
+ "322-Mati\u00e8res B": {},
+ "323-Fournitures (A, B)": {}
+ },
+ "33-Autres approvisionnements": {
+ "331-Mati\u00e8res consommables": {},
+ "332-Fournitures d\u2019atelier et d\u2019usine": {},
+ "333-Fournitures de magasin": {},
+ "334-Fournitures de bureau": {},
+ "335-Emballages": {
+ "3351-Emballages perdus": {},
+ "3352-Emballages r\u00e9cup\u00e9rables non identifiables": {},
+ "3353-Emballages \u00e0 usage mixte": {},
+ "3358-Autres emballages": {}
+ },
+ "338-Autres mati\u00e8res": {}
+ },
+ "34-Produits en cours": {
+ "341-Produits en cours": {
+ "3411-Produits en cours P1": {},
+ "3412-Produits en cours P2": {}
+ },
+ "342-Travaux en cours": {
+ "3421-Travaux en cours T1": {},
+ "3422-Travaux en cours T2": {}
+ },
+ "343-Produits interm\u00e9diaires en cours": {
+ "3431-Produits interm\u00e9diaires A": {},
+ "3432-Produits interm\u00e9diaires B": {}
+ },
+ "344-Produits r\u00e9siduels en cours": {
+ "3441-Produits r\u00e9siduels A": {},
+ "3442-Produits r\u00e9siduels B": {}
+ },
+ "345-Actifs biologiques en cours": {
+ "3451-Animaux": {},
+ "3452-V\u00e9g\u00e9taux": {}
+ }
+ },
+ "35-Services en cours": {
+ "351-\u00c9tudes en cours": {
+ "3511-\u00c9tudes en cours E1": {},
+ "3512-\u00c9tudes en cours E2": {}
+ },
+ "352-Prestations de services en cours": {
+ "3521-Prestations de services S1": {},
+ "3522-Prestations de services S2": {}
+ }
+ },
+ "36-Produits finis": {
+ "361-Produits finis A": {},
+ "362-Produits finis B": {},
+ "363-Actifs biologiques": {
+ "3631-Animaux": {},
+ "3632-V\u00e9g\u00e9taux": {},
+ "3638-Autres stocks (activit\u00e9s annexes)": {}
+ }
+ },
+ "37-Produits interm\u00e9diaires et r\u00e9siduels": {
+ "371-Produits interm\u00e9diaires": {
+ "3711-Produits interm\u00e9diaires A": {},
+ "3712-Produits interm\u00e9diaires B": {}
+ },
+ "372-Produits r\u00e9siduels": {
+ "3721-D\u00e9chets": {},
+ "3722-Rebuts": {},
+ "3723-Mati\u00e8res de R\u00e9cup\u00e9ration": {}
+ },
+ "373-Actifs biologiques": {
+ "3731-Animaux": {},
+ "3732-V\u00e9g\u00e9taux": {},
+ "3738-Autres stocks (activit\u00e9s annexes)": {}
+ }
+ },
+ "38-Stocks en cours de route, en consignation ou en d\u00e9p\u00f4t": {
+ "account_type": "Stock",
+ "381-Marchandises en cours de route": {},
+ "382-Mati\u00e8res premi\u00e8res et fournitures li\u00e9es en cours de route": {},
+ "383-Autres approvisionnements en cours de route": {},
+ "386-Produits finis en cours de route": {},
+ "387-Stock en consignation ou en d\u00e9p\u00f4t": {
+ "3871-Stock en consignation": {},
+ "3872-Stock en d\u00e9p\u00f4t": {}
+ },
+ "388-Stock provenant d\u2019immobilisations mises hors service ou au rebut": {}
+ },
+ "39-D\u00e9pr\u00e9ciations des stocks et encours de production": {
+ "391-D\u00e9pr\u00e9ciations des stocks de marchandises": {},
+ "392-D\u00e9pr\u00e9ciations des stocks de mati\u00e8res premi\u00e8res et fournitures li\u00e9es": {},
+ "393-D\u00e9pr\u00e9ciations des stocks d\u2019autres approvisionnements": {},
+ "394-D\u00e9pr\u00e9ciations des productions en cours": {},
+ "395-D\u00e9pr\u00e9ciations des services en cours": {},
+ "396-D\u00e9pr\u00e9ciations des stocks de produits finis": {},
+ "397-D\u00e9pr\u00e9ciations des stocks de produits interm\u00e9diaires et r\u00e9siduels": {},
+ "398-D\u00e9pr\u00e9ciations des stocks en cours de route, en consignation ou en d\u00e9p\u00f4t": {}
+ },
+ "root_type": "Asset"
+ },
+ "4-Comptes de Tiers (ACTIF)": {
+ "40-Fournisseurs et comptes rattach\u00e9s (ACTIF)": {
+ "409-Fournisseurs d\u00e9biteurs": {
+ "4091-Fournisseurs Avances et acomptes vers\u00e9s": {},
+ "4092-Fournisseurs Groupe avances et acomptes vers\u00e9s": {},
+ "4093-Fournisseurs Sous-traitants avances et acomptes vers\u00e9s": {},
+ "4094-Fournisseurs Cr\u00e9ances pour emballages et mat\u00e9riels \u00e0 rendre": {},
+ "4098-Fournisseurs Rabais, remises, ristournes et autres avoirs \u00e0 obtenir": {}
+ }
+ },
+ "41-Clients et comptes rattach\u00e9s (ACTIF)": {
+ "411-Clients": {
+ "4111-Clients": {
+ "account_type": "Receivable"
+ },
+ "4112-Clients groupe": {
+ "account_type": "Receivable"
+ },
+ "4114-Clients, \u00c9tat et Collectivit\u00e9s publiques": {
+ "account_type": "Receivable"
+ },
+ "4115-Clients, organismes internationaux": {
+ "account_type": "Receivable"
+ },
+ "4116-Clients, r\u00e9serve de propri\u00e9t\u00e9": {
+ "account_type": "Receivable"
+ },
+ "4117-Client, retenues de garantie": {
+ "account_type": "Receivable"
+ },
+ "4118-Clients, d\u00e9gr\u00e8vement de taxes sur la valeur ajout\u00e9e (TVA)": {
+ "account_type": "Receivable"
+ },
+ "account_type": "Receivable"
+ },
+ "412-Clients, effets \u00e0 recevoir en portefeuille": {
+ "4121-Clients, effets \u00e0 recevoir": {
+ "account_type": "Receivable"
+ },
+ "4122-Clients Groupe, effets \u00e0 recevoir": {
+ "account_type": "Receivable"
+ },
+ "4124-\u00c9tat et Collectivit\u00e9s publiques, effets \u00e0 recevoir": {
+ "account_type": "Receivable"
+ },
+ "4125-Organismes Internationaux, effets \u00e0 recevoir": {
+ "account_type": "Receivable"
+ },
+ "account_type": "Receivable"
+ },
+ "413-Clients, ch\u00e8ques, effets et autres valeurs impay\u00e9es": {
+ "4131-Clients, ch\u00e8ques impay\u00e9s": {
+ "account_type": "Receivable"
+ },
+ "4132-Clients, effets impay\u00e9s": {
+ "account_type": "Receivable"
+ },
+ "4133-Clients, cartes de cr\u00e9dit impay\u00e9es": {
+ "account_type": "Receivable"
+ },
+ "4138-Clients, autres valeurs impay\u00e9es": {
+ "account_type": "Receivable"
+ },
+ "account_type": "Receivable"
+ },
+ "414-Cr\u00e9ances sur cessions courantes d\u2019immobilisations": {
+ "4141-Cr\u00e9ances en compte, immobilisations incorporelles": {
+ "account_type": "Receivable"
+ },
+ "4142-Cr\u00e9ances en compte, immobilisations corporelles": {
+ "account_type": "Receivable"
+ },
+ "4146-Effets \u00e0 recevoir, immobilisations incorporelles": {
+ "account_type": "Receivable"
+ },
+ "4147-Effets \u00e0 recevoir, immobilisations corporelles": {
+ "account_type": "Receivable"
+ },
+ "account_type": "Receivable"
+ },
+ "415-Clients, effets escompt\u00e9s non \u00e9chus": {
+ "account_type": "Receivable"
+ },
+ "416-Cr\u00e9ances clients litigieuses ou douteuses": {
+ "4161-Cr\u00e9ances litigieuses": {
+ "account_type": "Receivable"
+ },
+ "4162-Cr\u00e9ances douteuses": {
+ "account_type": "Receivable"
+ },
+ "account_type": "Receivable"
+ },
+ "418-Clients, produits \u00e0 recevoir": {
+ "4181-Clients, factures \u00e0 \u00e9tablir": {
+ "account_type": "Receivable"
+ },
+ "4186-Clients, int\u00e9r\u00eats courus": {
+ "account_type": "Receivable"
+ },
+ "account_type": "Receivable"
+ },
+ "account_type": "Receivable"
+ },
+ "42-Personnel (ACTIF)": {
+ "421-Personnel, avances et acomptes": {
+ "4211-Personnel, avances": {},
+ "4212-Personnel, acomptes": {},
+ "4213-Frais avanc\u00e9s et fournitures au personnel": {}
+ }
+ },
+ "43-Organismes sociaux (ACTIF)": {
+ "431-S\u00e9curit\u00e9 sociale": {
+ "4311-Prestations familiales": {},
+ "4312-Accidents de travail": {},
+ "4313-Caisse de retraite obligatoire": {},
+ "4314-Caisse de retraite facultative": {},
+ "4318-Autres cotisations sociales": {}
+ },
+ "432-Caisses de retraite compl\u00e9mentaire": {},
+ "433-Autres organismes sociaux": {
+ "4331-Mutuelle": {},
+ "4332-Assurances retraite": {},
+ "4333-Assurances et organismes de sant\u00e9": {}
+ },
+ "438-Organismes sociaux, charges \u00e0 payer et produits \u00e0 recevoir": {
+ "4387-Produits \u00e0 recevoir": {}
+ }
+ },
+ "44-\u00c9tat et collectivit\u00e9s publiques (ACTIF)": {
+ "443-\u00c9tat, TVA factur\u00e9e": {
+ "4431-TVA factur\u00e9e sur ventes": {},
+ "4432-TVA factur\u00e9e sur prestations de services": {},
+ "4433-TVA factur\u00e9e sur travaux": {},
+ "4434-TVA factur\u00e9e sur production livr\u00e9e \u00e0 soi-m\u00eame": {},
+ "4435-TVA sur factures \u00e0 \u00e9tablir": {}
+ },
+ "445-\u00c9tat, TVA r\u00e9cup\u00e9rable": {
+ "4451-TVA r\u00e9cup\u00e9rable sur immobilisations": {},
+ "4452-TVA r\u00e9cup\u00e9rable sur achats": {},
+ "4453-TVA r\u00e9cup\u00e9rable sur transport": {},
+ "4454-TVA r\u00e9cup\u00e9rable sur services ext\u00e9rieurs et autres charges": {},
+ "4455-TVA r\u00e9cup\u00e9rable sur factures non parvenues": {},
+ "4456-TVA transf\u00e9r\u00e9e par d\u2019autres entit\u00e9s": {}
+ },
+ "448-\u00c9tat, charges \u00e0 payer et produits \u00e0 recevoir": {
+ "4486-Charges \u00e0 payer": {},
+ "4487-Produits \u00e0 recevoir": {}
+ },
+ "449-\u00c9tat, cr\u00e9ances et dettes diverses": {
+ "4491-\u00c9tat, obligations cautionn\u00e9es": {},
+ "4492-\u00c9tat, avances et acomptes vers\u00e9s sur imp\u00f4ts": {},
+ "4493-\u00c9tat, fonds de dotation \u00e0 recevoir": {},
+ "4494-\u00c9tat, subventions investissement \u00e0 recevoir": {},
+ "4495-\u00c9tat, subventions d\u2019exploitation \u00e0 recevoir": {},
+ "4496-\u00c9tat, subventions d\u2019\u00e9quilibre \u00e0 recevoir": {},
+ "4497-\u00c9tat, avances sur subventions": {},
+ "4499-\u00c9tat, fonds r\u00e9glement\u00e9s provisionn\u00e9s": {}
+ }
+ },
+ "45-Organismes internationaux (ACTIF)": {
+ "451-Op\u00e9rations avec les organismes africains": {},
+ "452-Op\u00e9rations avec les autres organismes internationaux": {},
+ "458-Organismes internationaux, fonds de dotation et subventions \u00e0 recevoir": {
+ "4581-Organismes internationaux, fonds de dotation \u00e0 recevoir": {},
+ "4582-Organismes internationaux, subventions \u00e0 recevoir": {}
+ }
+ },
+ "46-Apporteurs, associ\u00e9s et groupe (ACTIF)": {
+ "461-Apporteurs, op\u00e9rations sur le capital": {
+ "4613-Apporteurs, capital appel\u00e9, non vers\u00e9": {},
+ "4614-Apporteurs, compte d\u2019apport, op\u00e9rations de restructuration (fusion...)": {},
+ "4618-Apporteurs, titres \u00e0 \u00e9changer": {}
+ },
+ "467-Apporteurs, restant d\u00fb sur capital appel\u00e9": {}
+ },
+ "47-D\u00e9biteurs et cr\u00e9diteurs divers (ACTIF)": {
+ "472-Cr\u00e9ances et dettes sur titres de placement": {
+ "4721-Cr\u00e9ances sur cessions de titres de placement": {},
+ "4726-Versements restant \u00e0 effectuer sur titres de placement non lib\u00e9r\u00e9s": {}
+ },
+ "473-Interm\u00e9diaires Op\u00e9rations faites pour compte de tiers": {
+ "4731-Mandants": {},
+ "4732-Mandataires": {},
+ "4733-Commettants": {},
+ "4734-Commissionnaires": {},
+ "4739-\u00c9tat, Collectivit\u00e9s publiques, fonds global d\u2019allocation": {}
+ },
+ "474-Compte de r\u00e9partition p\u00e9riodique des charges et des produits": {
+ "4747-Compte de r\u00e9partition p\u00e9riodique des produits": {}
+ },
+ "475-Compte transitoire, ajustement sp\u00e9cial li\u00e9 \u00e0 la r\u00e9vision du SYSCOHADA": {
+ "4751-Compte actif": {
+ "account_type": "Temporary"
+ }
+ },
+ "476-Charges constat\u00e9es d\u2019avance": {},
+ "478-\u00c9carts de conversion actif": {
+ "4781-Diminution des cr\u00e9ances d\u2019exploitation": {},
+ "4782-Diminution des cr\u00e9ances financi\u00e8res": {},
+ "4783-Augmentation des dettes d\u2019exploitation": {},
+ "4784-Augmentation des dettes financi\u00e8res": {},
+ "4786-Diff\u00e9rences d\u2019\u00e9valuation sur instruments de tr\u00e9sorerie": {},
+ "4788-Diff\u00e9rences compens\u00e9es par couverture de change": {}
+ }
+ },
+ "48-Cr\u00e9ances et dettes hors activit\u00e9s ordinaires (ACTIF)": {
+ "485-Cr\u00e9ances sur cessions d\u2019immobilisations": {
+ "4851-En compte, immobilisations incorporelles": {},
+ "4852-En compte, immobilisations corporelles": {},
+ "4853-Effets \u00e0 recevoir, immobilisations incorporelles": {},
+ "4854-Effets \u00e0 recevoir, immobilisations corporelles": {},
+ "4855-Effets escompt\u00e9s non \u00e9chus": {},
+ "4857-Retenues de garantie": {},
+ "4858-Factures \u00e0 \u00e9tablir": {}
+ },
+ "488-Autres cr\u00e9ances hors activit\u00e9s ordinaires (HAO)": {}
+ },
+ "49-D\u00e9pr\u00e9ciations et provisions pour risques \u00e0 court terme (tiers) (ACTIF)": {
+ "491-D\u00e9pr\u00e9ciations des comptes clients": {
+ "4911-Cr\u00e9ances litigieuses": {},
+ "4912-Cr\u00e9ances douteuses": {}
+ },
+ "495-D\u00e9pr\u00e9ciations des comptes organismes internationaux": {},
+ "496-D\u00e9pr\u00e9ciations des comptes apporteurs, associ\u00e9s et groupe": {
+ "4962-Associ\u00e9s, comptes courants": {},
+ "4963-Associ\u00e9s, op\u00e9rations faites en commun": {},
+ "4966-Groupe, comptes courants": {}
+ },
+ "497-D\u00e9pr\u00e9ciations des comptes d\u00e9biteurs divers": {},
+ "498-D\u00e9pr\u00e9ciations des comptes de cr\u00e9ances HAO": {
+ "4985-Cr\u00e9ances sur cessions d\u2019immobilisations": {},
+ "4986-Cr\u00e9ances sur cessions de titres de placement": {},
+ "4988-Autres cr\u00e9ances HAO": {}
+ },
+ "499-Provisions pour risques \u00e0 court terme": {
+ "4991-Sur op\u00e9rations d\u2019exploitation": {},
+ "4997-Sur op\u00e9rations financi\u00e8res": {},
+ "4998-Sur op\u00e9rations HAO": {}
+ }
+ },
+ "root_type": "Asset"
+ },
+ "4-Comptes de Tiers (PASSIF)": {
+ "40-Fournisseurs et comptes rattach\u00e9s (PASSIF)": {
+ "401-Fournisseurs, dettes en compte": {
+ "4011-Fournisseurs": {
+ "account_type": "Payable"
+ },
+ "4012-Fournisseurs groupe": {
+ "account_type": "Payable"
+ },
+ "4013-Fournisseurs sous-traitants": {
+ "account_type": "Payable"
+ },
+ "4016-Fournisseurs, r\u00e9serve de propri\u00e9t\u00e9": {
+ "account_type": "Payable"
+ },
+ "4017-Fournisseur, retenues de garantie": {
+ "account_type": "Payable"
+ },
+ "account_type": "Payable"
+ },
+ "402-Fournisseurs, effets \u00e0 payer": {
+ "4021-Fournisseurs Effets \u00e0 payer": {
+ "account_type": "Payable"
+ },
+ "4022-Fournisseurs Groupe, effets \u00e0 payer": {
+ "account_type": "Payable"
+ },
+ "4023-Fournisseurs Sous-traitants, effets \u00e0 payer": {
+ "account_type": "Payable"
+ },
+ "account_type": "Payable"
+ },
+ "404-Fournisseurs, acquisitions courantes d\u2019immobilisations": {
+ "4041-Fournisseurs Dettes en comptes, immobilisations incorporelles": {
+ "account_type": "Payable"
+ },
+ "4042-Fournisseurs Dettes en comptes, immobilisations corporelles": {
+ "account_type": "Payable"
+ },
+ "4046-Fournisseurs Effets \u00e0 payer, immobilisations incorporelles": {
+ "account_type": "Payable"
+ },
+ "4047-Fournisseurs Effets \u00e0 payer, immobilisations corporelles": {
+ "account_type": "Payable"
+ },
+ "account_type": "Payable"
+ },
+ "408-Fournisseurs, factures non parvenues": {
+ "4081-Fournisseurs": {
+ "account_type": "Stock Received But Not Billed"
+ },
+ "4082-Fournisseurs groupe": {
+ "account_type": "Stock Received But Not Billed"
+ },
+ "4083-Fournisseurs sous-traitants": {
+ "account_type": "Stock Received But Not Billed"
+ },
+ "4086-Fournisseurs, int\u00e9r\u00eats courus": {
+ "account_type": "Stock Received But Not Billed"
+ },
+ "account_type": "Stock Received But Not Billed"
+ },
+ "account_type": "Payable"
+ },
+ "41-Clients et comptes rattach\u00e9s (PASSIF)": {
+ "419-Clients cr\u00e9diteurs": {
+ "4191-Clients, avances et acomptes re\u00e7us": {},
+ "4192-Clients groupe, avances et acomptes re\u00e7us": {},
+ "4194-Clients, dettes pour emballages et mat\u00e9riels consign\u00e9s": {},
+ "4198-Clients, rabais, remises, ristournes et autres avoirs \u00e0 accorder": {}
+ }
+ },
+ "42-Personnel (PASSIF)": {
+ "422-Personnel, r\u00e9mun\u00e9rations dues": {},
+ "423-Personnel, oppositions, saisies-arr\u00eats": {
+ "4231-Personnel, oppositions": {},
+ "4232-Personnel, saisies-arr\u00eats": {},
+ "4233-Personnel, avis \u00e0 tiers d\u00e9tenteur": {}
+ },
+ "424-Personnel, \u0153uvres sociales internes": {
+ "4241-Assistance m\u00e9dicale": {},
+ "4242-Allocations familiales": {},
+ "4245-Organismes sociaux rattach\u00e9s \u00e0 l\u2019entit\u00e9": {},
+ "4248-Autres \u0153uvres sociales internes": {}
+ },
+ "425-Repr\u00e9sentants du personnel": {
+ "4251-D\u00e9l\u00e9gu\u00e9s du personnel": {},
+ "4252-Syndicats et Comit\u00e9s d\u2019entreprises, d\u2019\u00c9tablissement": {},
+ "4258-Autres repr\u00e9sentants du personnel": {}
+ },
+ "426-Personnel, participation aux b\u00e9n\u00e9fices et au capital": {
+ "4261-Participation aux b\u00e9n\u00e9fices": {},
+ "4264-Participation au capital": {}
+ },
+ "427-Personnel d\u00e9p\u00f4ts": {},
+ "428-Personnel, charges \u00e0 payer et produits \u00e0 recevoir": {
+ "4281-Dettes provisionn\u00e9es pour cong\u00e9s \u00e0 payer": {},
+ "4286-Autres charges \u00e0 payer": {},
+ "4287-Produits \u00e0 recevoir": {}
+ }
+ },
+ "43-Organismes sociaux (PASSIF)": {
+ "438-Organismes sociaux, charges \u00e0 payer et produits \u00e0 recevoir": {
+ "4381-Charges sociales sur gratifications \u00e0 payer": {},
+ "4382-Charges sociales sur cong\u00e9s \u00e0 payer": {},
+ "4386-Autres charges \u00e0 payer": {}
+ }
+ },
+ "44-\u00c9tat et collectivit\u00e9s publiques (PASSIF)": {
+ "441-\u00c9tat, imp\u00f4t sur les b\u00e9n\u00e9fices": {},
+ "442-\u00c9tat, autres imp\u00f4ts et taxes": {
+ "4421-Imp\u00f4ts et taxes d\u2019\u00c9tat": {},
+ "4422-Imp\u00f4ts et taxes pour les collectivit\u00e9s publiques": {},
+ "4423-Imp\u00f4ts et taxes recouvrables sur des obligataires": {},
+ "4424-Imp\u00f4ts et taxes recouvrables sur des associ\u00e9s": {},
+ "4426-Droits de douane": {},
+ "4428-Autres imp\u00f4ts et taxes": {}
+ },
+ "444-\u00c9tat, TVA due ou cr\u00e9dit de TVA": {
+ "4441-\u00c9tat, TVA due": {},
+ "4449-\u00c9tat, cr\u00e9dit de TVA \u00e0 reporter": {}
+ },
+ "446-\u00c9tat, autres taxes sur le chiffre d\u2019affaires": {},
+ "447-\u00c9tat, imp\u00f4ts retenus \u00e0 la source": {
+ "4471-Imp\u00f4t G\u00e9n\u00e9ral sur le revenu": {},
+ "4472-Imp\u00f4ts sur salaires": {},
+ "4473-Contribution nationale": {},
+ "4474-Contribution nationale de solidarit\u00e9": {},
+ "4478-Autres imp\u00f4ts et contributions": {}
+ }
+ },
+ "46-Apporteurs, associ\u00e9s et groupe (PASSIF)": {
+ "461-Apporteurs, op\u00e9rations sur le capital (PASSIF)": {
+ "4611-Apporteurs, apports en nature": {},
+ "4612-Apporteurs, apports en num\u00e9raire": {},
+ "4615-Apporteurs, versements re\u00e7us sur augmentation de capital": {},
+ "4616-Apporteurs, versements anticip\u00e9s": {},
+ "4617-Apporteurs d\u00e9faillants": {},
+ "4619-Apporteurs, capital \u00e0 rembourser": {}
+ },
+ "462-Associ\u00e9s, comptes courants": {
+ "4621-Principal": {},
+ "4626-Int\u00e9r\u00eats courus": {}
+ },
+ "463-Associ\u00e9s, op\u00e9rations faites en commun et GIE": {
+ "4631-Op\u00e9rations courantes": {},
+ "4636-Int\u00e9r\u00eats courus": {}
+ },
+ "465-Associ\u00e9s, dividendes \u00e0 payer": {},
+ "466-Groupe, comptes courants": {}
+ },
+ "47-D\u00e9biteurs et cr\u00e9diteurs divers (PASSIF)": {
+ "471-D\u00e9biteurs et cr\u00e9diteurs divers": {
+ "4711-D\u00e9biteurs divers": {},
+ "4712-Cr\u00e9diteurs divers": {},
+ "4713-Obligataires": {},
+ "4715-R\u00e9mun\u00e9rations d\u2019administrateurs": {},
+ "4716-Compte d\u2019affacturage": {},
+ "4717-D\u00e9biteurs divers retenues de garantie": {},
+ "4718-Apport, compte de fusion et op\u00e9rations assimil\u00e9es": {},
+ "4719-Bons de souscription d\u2019actions et d\u2019obligations": {}
+ },
+ "474-Compte de r\u00e9partition p\u00e9riodique des charges et des produits (PASSIF)": {
+ "4746-Compte de r\u00e9partition p\u00e9riodique des charges": {}
+ },
+ "475-Compte transitoire, ajustement sp\u00e9cial li\u00e9 \u00e0 la r\u00e9vision du SYSCOHADA (PASSIF)": {
+ "4752-Compte passif": {}
+ },
+ "477-Produits constat\u00e9s d\u2019avance": {},
+ "479-\u00c9carts de conversion passif": {
+ "4791-Augmentation des cr\u00e9ances d\u2019exploitation": {},
+ "4792-Augmentation des cr\u00e9ances financi\u00e8res": {},
+ "4793-Diminution des dettes d\u2019exploitation": {},
+ "4794-Diminution des dettes financi\u00e8res": {},
+ "4797-Diff\u00e9rences d\u2019\u00e9valuation sur instruments de tr\u00e9sorerie": {},
+ "4798-Diff\u00e9rences compens\u00e9es par couverture de change": {}
+ }
+ },
+ "48-Cr\u00e9ances et dettes hors activit\u00e9s ordinaires (HAO) (PASSIF)": {
+ "481-Fournisseurs d\u2019investissements": {
+ "4811-Immobilisations incorporelles": {},
+ "4812-Immobilisations corporelles": {},
+ "4813-Versements restant \u00e0 effectuer sur titres de participation et titres immobilis\u00e9s non lib\u00e9r\u00e9s": {},
+ "4816-R\u00e9serve de propri\u00e9t\u00e9": {},
+ "4817-Retenues de garantie": {},
+ "4818-Factures non parvenues": {}
+ },
+ "482-Fournisseurs d\u2019investissements, effets \u00e0 payer": {
+ "4821-Immobilisations incorporelles": {},
+ "4822-Immobilisations corporelles": {}
+ },
+ "484-Autres dettes hors activit\u00e9s ordinaires (HAO)": {
+ "4887-Produits": {}
+ }
+ },
+ "49-D\u00e9pr\u00e9ciations et provisions pour risques \u00e0 court terme (tiers) (PASSIF)": {
+ "490-D\u00e9pr\u00e9ciations des comptes fournisseurs": {},
+ "492-D\u00e9pr\u00e9ciations des comptes personnel": {},
+ "493-D\u00e9pr\u00e9ciations des comptes organismes sociaux": {},
+ "494-D\u00e9pr\u00e9ciations des comptes \u00c9tat et collectivit\u00e9s publiques": {},
+ "495-D\u00e9pr\u00e9ciations des comptes organismes internationaux": {}
+ },
+ "root_type": "Liability"
+ },
+ "5-Comptes de tr\u00e9sorerie": {
+ "50-Titres de placement": {
+ "501-Titres du tr\u00e9sor et bons de caisse \u00e0 court terme": {
+ "5011-Titres du Tr\u00e9sor \u00e0 court terme": {},
+ "5012-Titres d\u2019organismes financiers": {},
+ "5013-Bons de caisse \u00e0 court terme": {},
+ "5016-Frais d\u2019acquisition des titres de tr\u00e9sor et bons de caisse": {}
+ },
+ "502-Actions": {
+ "5021-Actions ou parts propres": {},
+ "5022-Actions cot\u00e9es": {},
+ "5023-Actions non cot\u00e9es": {},
+ "5024-Actions d\u00e9membr\u00e9es (certificats d\u2019investissement, droits de vote)": {},
+ "5025-Autres actions": {},
+ "5026-Frais d\u2019acquisition des actions": {}
+ },
+ "503-Obligations": {
+ "5031-Obligations \u00e9mises par la soci\u00e9t\u00e9 et rachet\u00e9es par elle": {},
+ "5032-Obligations cot\u00e9es": {},
+ "5033-Obligations non cot\u00e9es": {},
+ "5035-Autres obligations": {},
+ "5036-Frais d\u2019acquisition des obligations": {}
+ },
+ "504-Bons de souscription": {
+ "5042-Bons de souscription d\u2019actions": {},
+ "5043-Bons de souscription d\u2019obligations": {}
+ },
+ "505-Titres n\u00e9gociables hors r\u00e9gion": {},
+ "506-Int\u00e9r\u00eats courus": {
+ "5061-Titres du Tr\u00e9sor et bons de caisse \u00e0 court terme": {},
+ "5062-Actions": {},
+ "5063-Obligations": {}
+ },
+ "508-Autres titres de placement et cr\u00e9ances assimil\u00e9es": {}
+ },
+ "51-Valeurs \u00e0 encaisser": {
+ "511-Effets \u00e0 encaisser": {},
+ "512-Effets \u00e0 l\u2019encaissement": {},
+ "513-Ch\u00e8ques \u00e0 encaisser": {},
+ "514-Ch\u00e8ques \u00e0 l\u2019encaissement": {},
+ "515-Cartes de cr\u00e9dit \u00e0 encaisser": {},
+ "518-Autres valeurs \u00e0 l\u2019encaissement": {
+ "5181-Warrants": {},
+ "5182-Billets de fonds": {},
+ "5185-Ch\u00e8ques de voyage": {},
+ "5186-Coupons \u00e9chus": {},
+ "5187-Int\u00e9r\u00eats \u00e9chus des obligations": {}
+ }
+ },
+ "52-Banques": {
+ "521-Banques locales": {
+ "5211-Banques en monnaie nationale": {
+ "account_type": "Bank"
+ },
+ "5215-Banques en devises": {
+ "account_type": "Bank"
+ },
+ "account_type": "Bank"
+ },
+ "522-Banques autres \u00c9tats r\u00e9gion": {},
+ "523-Banques autres \u00c9tats zone mon\u00e9taire": {},
+ "524-Banques hors zone mon\u00e9taire": {},
+ "525-Banques d\u00e9p\u00f4t \u00e0 terme": {},
+ "526-Banques, int\u00e9r\u00eats courus": {
+ "5261-Banque, int\u00e9r\u00eats courus, charges \u00e0 payer": {},
+ "5267-Banque, int\u00e9r\u00eats courus, produits \u00e0 recevoir": {}
+ }
+ },
+ "53-\u00c9tablissements financiers et assimil\u00e9s": {
+ "531-Ch\u00e8ques postaux": {},
+ "532-Tr\u00e9sor": {},
+ "533-Soci\u00e9t\u00e9s de gestion et d\u2019interm\u00e9diation (SGI)": {},
+ "536-\u00c9tablissements financiers, int\u00e9r\u00eats courus": {},
+ "538-Autres organismes financiers": {}
+ },
+ "54-Instruments de tr\u00e9sorerie": {
+ "541-Options de taux d\u2019int\u00e9r\u00eat": {},
+ "542-Options de taux de change": {},
+ "543-Options de taux boursiers": {},
+ "544-Instruments de march\u00e9s \u00e0 terme": {},
+ "545-Avoirs d\u2019or et autres m\u00e9taux pr\u00e9cieux": {}
+ },
+ "55-Instruments de monnaie \u00e9lectronique": {
+ "551-Monnaie \u00e9lectronique carte carburant": {},
+ "552-Monnaie \u00e9lectronique t\u00e9l\u00e9phone portable": {},
+ "553-Monnaie \u00e9lectronique carte p\u00e9age": {},
+ "554-Porte-monnaie \u00e9lectronique": {},
+ "558-Autres instruments de monnaies \u00e9lectroniques": {}
+ },
+ "56-Banques, cr\u00e9dits de tr\u00e9sorerie et d\u2019escompte": {
+ "561-Cr\u00e9dits de tr\u00e9sorerie": {},
+ "564-Escompte de cr\u00e9dits de campagne": {},
+ "565-Escompte de cr\u00e9dits ordinaires": {},
+ "566-Banques, cr\u00e9dits de tr\u00e9sorerie, int\u00e9r\u00eats courus": {}
+ },
+ "57-Caisse": {
+ "571-Caisse si\u00e8ge social": {
+ "5711-Caisse en monnaie nationale": {},
+ "5712-Caisse en devises": {}
+ },
+ "572-Caisse succursale A": {
+ "5721-En monnaie nationale": {},
+ "5722-En devises": {}
+ },
+ "573-Caisse succursale B": {
+ "5731-En monnaie nationale": {},
+ "5732-En devises": {}
+ }
+ },
+ "58-R\u00e9gies d\u2019avances, accr\u00e9ditifs et virements internes": {
+ "581-R\u00e9gies d\u2019avance": {},
+ "582-Accr\u00e9ditifs": {},
+ "585-Virements de fonds": {},
+ "588-Autres virements internes": {}
+ },
+ "59-D\u00e9pr\u00e9ciations et provisions pour risque \u00e0 court terme": {
+ "590-D\u00e9pr\u00e9ciations des titres de placement": {},
+ "591-D\u00e9pr\u00e9ciations des titres et valeurs \u00e0 encaisser": {},
+ "592-D\u00e9pr\u00e9ciations des comptes banques": {},
+ "593-D\u00e9pr\u00e9ciations des comptes \u00e9tablissements financiers et assimil\u00e9s": {},
+ "594-D\u00e9pr\u00e9ciations des comptes d\u2019instruments de tr\u00e9sorerie": {},
+ "599-Provisions pour risque \u00e0 court terme \u00e0 caract\u00e8re financier": {}
+ },
+ "root_type": "Asset"
+ },
+ "6-Comptes de charges des activit\u00e9s ordinaires": {
+ "60-Achats et variations de stocks": {
+ "601-Achats de marchandises": {
+ "6011-Dans la R\u00e9gion": {},
+ "6012-Hors R\u00e9gion": {},
+ "6013-Aux entit\u00e9s du groupe dans la R\u00e9gion": {},
+ "6014-Aux entit\u00e9s du groupe hors R\u00e9gion": {},
+ "6015-Frais sur achats": {},
+ "6019-Rabais, remises et ristournes obtenus (non ventil\u00e9s)": {}
+ },
+ "602-Achats de mati\u00e8res premi\u00e8res et fournitures li\u00e9es": {
+ "6021-Dans la R\u00e9gion": {},
+ "6022-Hors R\u00e9gion": {},
+ "6023-Aux entit\u00e9s du groupe dans la R\u00e9gion": {},
+ "6024-Aux entit\u00e9s du groupe hors R\u00e9gion": {},
+ "6025-Frais sur achats": {},
+ "6029-Rabais, remises et ristournes obtenus (non ventil\u00e9s)": {}
+ },
+ "603-Variations des stocks de biens achet\u00e9s": {
+ "6031-Variations des stocks de marchandises": {},
+ "6032-Variations des stocks de mati\u00e8res premi\u00e8res et fournitures li\u00e9es": {},
+ "6033-Variations des stocks d\u2019autres approvisionnements": {}
+ },
+ "604-Achats stock\u00e9s de mati\u00e8res et fournitures consommables": {
+ "6041-Mati\u00e8res consommables": {},
+ "6042-Mati\u00e8res combustibles": {},
+ "6043-Produits d\u2019entretien": {},
+ "6044-Fournitures d\u2019atelier et d\u2019usine": {},
+ "6045-Frais sur achat": {},
+ "6046-Fournitures de magasin": {},
+ "6047-Fournitures de bureau": {},
+ "6049-Rabais, remises et ristournes obtenus (non ventil\u00e9s)": {}
+ },
+ "605-Autres achats": {
+ "6051-Fournitures non stockables Eau": {},
+ "6052-Fournitures non stockables \u00c9lectricit\u00e9": {},
+ "6053-Fournitures non stockables Autres \u00e9nergies": {},
+ "6054-Fournitures d\u2019entretien non stockables": {},
+ "6055-Fournitures de bureau non stockables": {},
+ "6056-Achats de petit mat\u00e9riel et outillage": {},
+ "6057-Achats d\u2019\u00e9tudes et prestations de services": {},
+ "6058-Achats de travaux, mat\u00e9riels et \u00e9quipements": {},
+ "6059-Rabais, remises et ristournes obtenus (non ventil\u00e9s)": {}
+ },
+ "608-Achats d\u2019emballages": {
+ "6081-Emballages perdus": {},
+ "6082-Emballages r\u00e9cup\u00e9rables non identifiables": {},
+ "6083-Emballages \u00e0 usage mixte": {},
+ "6085-Frais sur achats": {},
+ "6089-Rabais, remises et ristournes obtenus (non ventil\u00e9s)": {}
+ }
+ },
+ "61-Transports": {
+ "612-Transports sur ventes": {},
+ "613-Transports pour le compte de tiers": {},
+ "614-Transports du personnel": {},
+ "616-Transports de plis": {},
+ "618-Autres frais de transport": {
+ "6181-Voyages et d\u00e9placements": {},
+ "6182-Transports entre \u00e9tablissements ou chantiers": {},
+ "6183-Transports administratifs": {}
+ }
+ },
+ "62-Services ext\u00e9rieurs": {
+ "621-Sous-traitance g\u00e9n\u00e9rale": {},
+ "622-Locations, charges locatives": {
+ "6221-Locations de terrains": {},
+ "6222-Locations de b\u00e2timents": {},
+ "6223-Locations de mat\u00e9riels et outillages": {},
+ "6224-Malis sur emballages": {},
+ "6225-Locations d\u2019emballages": {},
+ "6226-Fermages et loyers du foncier": {},
+ "6228-Locations et charges locatives diverses": {}
+ },
+ "623-Redevances de location acquisition": {
+ "6232-Cr\u00e9dit-bail immobilier": {},
+ "6233-Cr\u00e9dit-bail mobilier": {},
+ "6234-Location-vente": {},
+ "6238-Autres contrats de location acquisition": {}
+ },
+ "624-Entretien, r\u00e9parations, remise en \u00e9tat et maintenance": {
+ "6241-Entretien et r\u00e9parations des biens immobiliers": {},
+ "6242-Entretien et r\u00e9parations des biens mobiliers": {},
+ "6243-Maintenance": {},
+ "6244-Charges de d\u00e9mant\u00e8lement et remise en \u00e9tat": {},
+ "6248-Autres entretiens et r\u00e9parations": {}
+ },
+ "625-Primes d\u2019assurance": {
+ "6251-Assurances multirisques": {},
+ "6252-Assurances mat\u00e9riel de transport": {},
+ "6253-Assurances risques d\u2019exploitation": {},
+ "6254-Assurances responsabilit\u00e9 du producteur": {},
+ "6255-Assurances insolvabilit\u00e9 clients": {},
+ "6257-Assurances transport sur ventes": {},
+ "6258-Autres primes d\u2019assurances": {}
+ },
+ "626-\u00c9tudes, recherches et documentation": {
+ "6261-\u00c9tudes et recherches": {},
+ "6265-Documentation g\u00e9n\u00e9rale": {},
+ "6266-Documentation technique": {}
+ },
+ "627-Publicit\u00e9, publications, relations publiques": {
+ "6271-Annonces, insertions": {},
+ "6272-Catalogues, imprim\u00e9s publicitaires": {},
+ "6273-\u00c9chantillons": {},
+ "6274-Foires et expositions": {},
+ "6275-Publications": {},
+ "6276-Cadeaux \u00e0 la client\u00e8le": {},
+ "6277-Frais de colloques, s\u00e9minaires, conf\u00e9rences": {},
+ "6278-Autres charges de publicit\u00e9 et relations publiques": {}
+ },
+ "628-Frais de t\u00e9l\u00e9communications": {
+ "6281-Frais de t\u00e9l\u00e9phone": {},
+ "6282-Frais de t\u00e9lex": {},
+ "6283-Frais de t\u00e9l\u00e9copie": {},
+ "6288-Autres frais de t\u00e9l\u00e9communications": {}
+ }
+ },
+ "63-Autres services ext\u00e9rieurs": {
+ "631-Frais bancaires": {
+ "6311-Frais sur titres (vente, garde)": {},
+ "6312-Frais sur effets": {},
+ "6313-Location de coffres": {},
+ "6314-Commissions d\u2019affacturage": {},
+ "6315-Commissions sur cartes de cr\u00e9dit": {},
+ "6316-Frais d\u2019\u00e9mission d\u2019emprunts": {},
+ "6317-Frais sur instruments monnaie \u00e9lectronique": {},
+ "6318-Autres frais bancaires": {}
+ },
+ "632-R\u00e9mun\u00e9rations d\u2019interm\u00e9diaires et de conseils": {
+ "6322-Commissions et courtages sur ventes": {},
+ "6324-Honoraires des professions r\u00e9glement\u00e9es": {},
+ "6325-Frais d\u2019actes et de contentieux": {},
+ "6326-R\u00e9mun\u00e9rations d\u2019affacturage": {},
+ "6327-R\u00e9mun\u00e9rations des autres prestataires de services": {},
+ "6328-Divers frais": {}
+ },
+ "633-Frais de formation du personnel": {},
+ "634-Redevances pour brevets, licences, logiciels, concessions et droits et valeurs similaires": {
+ "6342-Redevances pour brevets, licences": {},
+ "6343-Redevances pour logiciels": {},
+ "6344-Redevances pour marques": {},
+ "6345-Redevances pour sites internet": {},
+ "6346-Redevances pour concessions, droits et valeurs similaires": {}
+ },
+ "635-Cotisations": {
+ "6351-Cotisations": {},
+ "6358-Concours divers": {}
+ },
+ "637-R\u00e9mun\u00e9rations de personnel ext\u00e9rieur \u00e0 l\u2019entit\u00e9": {
+ "6371-Personnel int\u00e9rimaire": {},
+ "6372-Personnel d\u00e9tach\u00e9 ou pr\u00eat\u00e9 \u00e0 l\u2019entit\u00e9": {}
+ },
+ "638-Autres charges externes": {
+ "6381-Frais de recrutement du personnel": {},
+ "6382-Frais de d\u00e9m\u00e9nagement": {},
+ "6383-R\u00e9ceptions": {},
+ "6384-Missions": {},
+ "6385-Charges de copropri\u00e9t\u00e9": {}
+ }
+ },
+ "64-Imp\u00f4ts et taxes": {
+ "641-Imp\u00f4ts et taxes directs": {
+ "6411-Imp\u00f4ts fonciers et taxes annexes": {},
+ "6412-Patentes, licences et taxes annexes": {},
+ "6413-Taxes sur appointements et salaires": {},
+ "6414-Taxes d\u2019apprentissage": {},
+ "6415-Formation professionnelle continue": {},
+ "6418-Autres imp\u00f4ts et taxes directs": {}
+ },
+ "645-Imp\u00f4ts et taxes indirects": {},
+ "646-Droits d\u2019enregistrement": {
+ "6461-Droits de mutation": {},
+ "6462-Droits de timbre": {},
+ "6463-Taxes sur les v\u00e9hicules de soci\u00e9t\u00e9": {},
+ "6464-Vignettes": {},
+ "6468-Autres droits": {}
+ },
+ "647-P\u00e9nalit\u00e9s, amendes fiscales": {
+ "6471-P\u00e9nalit\u00e9s d\u2019assiette, imp\u00f4ts directs": {},
+ "6472-P\u00e9nalit\u00e9s d\u2019assiette, imp\u00f4ts indirects": {},
+ "6473-P\u00e9nalit\u00e9s de recouvrement, imp\u00f4ts directs": {},
+ "6474-P\u00e9nalit\u00e9s de recouvrement, imp\u00f4ts indirects": {},
+ "6478-Autres p\u00e9nalit\u00e9s et amendes fiscales": {}
+ },
+ "648-Autres imp\u00f4ts et taxes": {}
+ },
+ "65-Autres charges": {
+ "651-Pertes sur cr\u00e9ances clients et autres d\u00e9biteurs": {
+ "6511-Clients": {},
+ "6515-Autres d\u00e9biteurs": {}
+ },
+ "652-Quote-part de r\u00e9sultat sur op\u00e9rations faites en commun": {
+ "6521-Quote-part transf\u00e9r\u00e9e de b\u00e9n\u00e9fices (comptabilit\u00e9 du g\u00e9rant)": {},
+ "6525-Pertes imput\u00e9es par transfert (comptabilit\u00e9 des associ\u00e9s non g\u00e9rants)": {}
+ },
+ "654-Valeurs comptables des cessions courantes d\u2019immobilisations": {
+ "6541-Immobilisations incorporelles": {},
+ "6542-Immobilisations corporelles": {}
+ },
+ "656-Perte de change sur cr\u00e9ances et dettes commerciale": {},
+ "657-P\u00e9nalit\u00e9s et amendes p\u00e9nales": {},
+ "658-Charges diverses": {
+ "6581-Indemnit\u00e9s de fonction et autres r\u00e9mun\u00e9rations d\u2019administrateurs": {},
+ "6582-Dons": {},
+ "6583-M\u00e9c\u00e9nat": {},
+ "6588-Autres charges diverses": {}
+ },
+ "659-Charges pour d\u00e9pr\u00e9ciations et provisions pour risques \u00e0 court terme d\u2019exploitation": {
+ "6591-Sur risques \u00e0 court terme": {},
+ "6593-Sur stocks": {},
+ "6594-Sur cr\u00e9ances": {},
+ "6598-Autres charges pour d\u00e9pr\u00e9ciations et provisions pour risques \u00e0 court terme": {}
+ }
+ },
+ "66-Charges de personnel": {
+ "661-R\u00e9mun\u00e9rations directes vers\u00e9es au personnel national": {
+ "6611-Appointements salaires et commissions": {},
+ "6612-Primes et gratifications": {},
+ "6613-Cong\u00e9s pay\u00e9s": {},
+ "6614-Indemnit\u00e9s de pr\u00e9avis, de licenciement et de recherche d\u2019embauche": {},
+ "6615-Indemnit\u00e9s de maladie vers\u00e9es aux travailleurs": {},
+ "6616-Suppl\u00e9ment familial": {},
+ "6617-Avantages en nature": {},
+ "6618-Autres r\u00e9mun\u00e9rations directes": {}
+ },
+ "662-R\u00e9mun\u00e9rations directes vers\u00e9es au personnel non national": {
+ "6621-Appointements salaires et commissions": {},
+ "6622-Primes et gratifications": {},
+ "6623-Cong\u00e9s pay\u00e9s": {},
+ "6624-Indemnit\u00e9s de pr\u00e9avis, de licenciement et de recherche d\u2019embauche": {},
+ "6625-Indemnit\u00e9s de maladie vers\u00e9es aux travailleurs": {},
+ "6626-Suppl\u00e9ment familial": {},
+ "6627-Avantages en nature": {},
+ "6628-Autres r\u00e9mun\u00e9rations directes": {}
+ },
+ "663-Indemnit\u00e9s forfaitaires vers\u00e9es au personnel": {
+ "6631-Indemnit\u00e9s de logement": {},
+ "6632-Indemnit\u00e9s de repr\u00e9sentation": {},
+ "6633-Indemnit\u00e9s d\u2019expatriation": {},
+ "6634-Indemnit\u00e9s de transport": {},
+ "6638-Autres indemnit\u00e9s et avantages divers": {}
+ },
+ "664-Charges sociales": {
+ "6641-Charges sociales sur r\u00e9mun\u00e9ration du personnel national": {},
+ "6642-Charges sociales sur r\u00e9mun\u00e9ration du personnel non national": {}
+ },
+ "666-R\u00e9mun\u00e9rations et charges sociales de l\u2019exploitant individuel": {
+ "6661-R\u00e9mun\u00e9ration du travail de l\u2019exploitant": {},
+ "6662-Charges sociales": {}
+ },
+ "667-R\u00e9mun\u00e9ration transf\u00e9r\u00e9e de personnel ext\u00e9rieur": {
+ "6671-Personnel int\u00e9rimaire": {},
+ "6672-Personnel d\u00e9tach\u00e9 ou pr\u00eat\u00e9 \u00e0 l\u2019entit\u00e9": {}
+ },
+ "668-Autres charges sociales": {
+ "6681-Versements aux syndicats et comit\u00e9s d\u2019entreprise, d\u2019\u00e9tablissement": {},
+ "6682-Versements aux comit\u00e9s d\u2019hygi\u00e8ne et de s\u00e9curit\u00e9": {},
+ "6683-Versements et contributions aux autres \u0153uvres sociales": {},
+ "6684-M\u00e9decine du travail et pharmacie": {},
+ "6685-Assurances et organismes de sant\u00e9": {},
+ "6686-Assurances retraite et fonds de pension": {},
+ "6687-Majorations et p\u00e9nalit\u00e9s sociales": {},
+ "6688-Charges sociales diverses": {}
+ }
+ },
+ "67-Frais financiers et charges assimil\u00e9es": {
+ "671-Int\u00e9r\u00eats des emprunts": {
+ "6711-Emprunts obligataires": {},
+ "6712-Emprunts aupr\u00e8s des \u00e9tablissements de cr\u00e9dit": {},
+ "6713-Dettes li\u00e9es \u00e0 des participations": {},
+ "6714-Primes de remboursement des obligations": {}
+ },
+ "672-Int\u00e9r\u00eats dans loyers de location acquisition": {
+ "6722-Int\u00e9r\u00eats dans loyers de location acquisition / cr\u00e9dit-bail immobilier": {},
+ "6723-Int\u00e9r\u00eats dans loyers de location acquisition / cr\u00e9dit-bail mobilier": {},
+ "6724-Int\u00e9r\u00eats dans loyers de location acquisition / location-vente": {},
+ "6728-Int\u00e9r\u00eats dans loyers des autres locations acquisition": {}
+ },
+ "673-Escomptes accord\u00e9s": {},
+ "674-Autres int\u00e9r\u00eats": {
+ "6741-Avances re\u00e7ues et d\u00e9p\u00f4ts cr\u00e9diteurs": {},
+ "6742-Comptes courants bloqu\u00e9s": {},
+ "6743-Int\u00e9r\u00eats sur obligations cautionn\u00e9es": {},
+ "6744-Int\u00e9r\u00eats sur dettes commerciales": {},
+ "6745-Int\u00e9r\u00eats bancaires et sur op\u00e9rations de financement (escompte...)": {},
+ "6748-Int\u00e9r\u00eats sur dettes diverses": {}
+ },
+ "675-Escomptes des effets de commerce": {},
+ "676-Pertes de change financi\u00e8res": {},
+ "677-Pertes sur titres de placement": {
+ "6771-Pertes sur cessions de titres de placement": {},
+ "6772-Mali provenant d\u2019attribution gratuite d\u2019actions au personnel salari\u00e9 et aux dirigeants": {}
+ },
+ "678-Pertes et charges sur risques financiers": {
+ "6781-Sur rentes viag\u00e8res": {},
+ "6782-Sur op\u00e9rations financi\u00e8res": {},
+ "6784-Sur instruments de tr\u00e9sorerie": {}
+ },
+ "679-Charges pour d\u00e9pr\u00e9ciations et provisions pour risques \u00e0 court terme financi\u00e8res": {
+ "6791-Sur risques financiers": {},
+ "6795-Sur titres de placement": {},
+ "6798-Autres charges pour d\u00e9pr\u00e9ciations et provisions pour risques \u00e0 court terme financi\u00e8res": {}
+ }
+ },
+ "68-Dotations aux amortissements": {
+ "681-Dotations aux amortissements d\u2019exploitation": {
+ "6812-Dotations aux amortissements des immobilisations incorporelles": {},
+ "6813-Dotations aux amortissements des immobilisations corporelles": {}
+ }
+ },
+ "69-Dotations aux provisions et aux d\u00e9pr\u00e9ciations": {
+ "691-Dotations aux provisions et aux d\u00e9pr\u00e9ciations d\u2019exploitation": {
+ "6911-Dotations aux provisions pour risques et charges": {},
+ "6913-Dotations aux d\u00e9pr\u00e9ciations des immobilisations incorporelles": {},
+ "6914-Dotations aux d\u00e9pr\u00e9ciations des immobilisations corporelles": {}
+ },
+ "697-Dotations aux provisions et aux d\u00e9pr\u00e9ciations financi\u00e8res": {
+ "6971-Dotations aux provisions pour risques et charges": {},
+ "6972-Dotations aux d\u00e9pr\u00e9ciations des immobilisations financi\u00e8res": {}
+ }
+ },
+ "root_type": "Expense"
+ },
+ "7-Comptes de produits des activit\u00e9s ordinaires": {
+ "70-Ventes": {
+ "701-Ventes de marchandises": {
+ "7011-Dans la R\u00e9gion": {},
+ "7012-Hors R\u00e9gion": {},
+ "7013-Aux entit\u00e9s du groupe dans la R\u00e9gion": {},
+ "7014-Aux entit\u00e9s du groupe hors R\u00e9gion": {},
+ "7015-Sur internet": {},
+ "7019-Rabais, remises, ristournes accord\u00e9s (non ventil\u00e9s)": {}
+ },
+ "702-Ventes de produits finis": {
+ "7021-Dans la R\u00e9gion": {},
+ "7022-Hors R\u00e9gion": {},
+ "7023-Aux entit\u00e9s du groupe dans la R\u00e9gion": {},
+ "7024-Aux entit\u00e9s du groupe hors R\u00e9gion": {},
+ "7025-Sur internet": {},
+ "7029-Rabais, remises, ristournes accord\u00e9s (non ventil\u00e9s)": {}
+ },
+ "703-Ventes de produits interm\u00e9diaires": {
+ "7031-Dans la R\u00e9gion": {},
+ "7032-Hors R\u00e9gion": {},
+ "7033-Aux entit\u00e9s du groupe dans la R\u00e9gion": {},
+ "7034-Aux entit\u00e9s du groupe hors R\u00e9gion": {},
+ "7035-Sur internet": {},
+ "7039-Rabais, remises, ristournes accord\u00e9s (non ventil\u00e9s)": {}
+ },
+ "704-Ventes de produits r\u00e9siduels": {
+ "7041-Dans la R\u00e9gion": {},
+ "7042-Hors R\u00e9gion": {},
+ "7043-Aux entit\u00e9s du groupe dans la R\u00e9gion": {},
+ "7044-Aux entit\u00e9s du groupe hors R\u00e9gion": {},
+ "7045-Sur internet": {},
+ "7049-Rabais, remises, ristournes accord\u00e9s (non ventil\u00e9s)": {}
+ },
+ "705-Travaux factur\u00e9s": {
+ "7051-Dans la R\u00e9gion": {},
+ "7052-Hors R\u00e9gion": {},
+ "7053-Aux entit\u00e9s du groupe dans la R\u00e9gion": {},
+ "7054-Aux entit\u00e9s du groupe hors R\u00e9gion": {},
+ "7055-Sur internet": {},
+ "7059-Rabais, remises, ristournes accord\u00e9s (non ventil\u00e9s)": {}
+ },
+ "706-Services vendus": {
+ "7061-Dans la R\u00e9gion": {},
+ "7062-Hors R\u00e9gion": {},
+ "7063-Aux entit\u00e9s du groupe dans la R\u00e9gion": {},
+ "7064-Aux entit\u00e9s du groupe hors R\u00e9gion": {},
+ "7065-Sur internet": {},
+ "7069-Rabais, remises, ristournes accord\u00e9s (non ventil\u00e9s)": {}
+ },
+ "707-Produits accessoires": {
+ "7071-Ports, emballages perdus et autres frais factur\u00e9s": {},
+ "7072-Commissions et courtages": {},
+ "7073-Locations": {},
+ "7074-Bonis sur reprises et cessions d\u2019emballages": {},
+ "7075-Mise \u00e0 disposition de personnel": {},
+ "7076-Redevances pour brevets, logiciels, marques et droits similaires": {},
+ "7077-Services exploit\u00e9s dans l\u2019int\u00e9r\u00eat du personnel": {},
+ "7078-Autres produits accessoires": {}
+ }
+ },
+ "71-Subventions d\u2019exploitation": {
+ "711-Sur produits \u00e0 l\u2019exportation": {},
+ "712-Sur produits \u00e0 l\u2019importation": {},
+ "713-Sur produits de p\u00e9r\u00e9quation": {},
+ "714-Indemnit\u00e9s et subventions d\u2019exploitation (entit\u00e9 agricole)": {},
+ "718-Autres subventions d\u2019exploitation": {
+ "7181-Vers\u00e9es par l\u2019\u00c9tat et les collectivit\u00e9s publiques": {},
+ "7182-Vers\u00e9es par les organismes internationaux": {},
+ "7183-Vers\u00e9es par des tiers": {}
+ }
+ },
+ "72-Production immobilis\u00e9e": {
+ "721-Immobilisations incorporelles": {},
+ "722-Immobilisations corporelles": {
+ "7221-Immobilisations corporelles (hors actifs biologiques)": {},
+ "7222-Immobilisations corporelles (actifs biologiques)": {}
+ },
+ "724-Production auto-consomm\u00e9e": {},
+ "726-Immobilisations financi\u00e8res": {}
+ },
+ "73-Variations des stocks de biens et de services produits": {
+ "734-Variations des stocks de produits en cours": {
+ "7341-Produits en cours": {},
+ "7342-Travaux en cours": {}
+ },
+ "735-Variations des en-cours de services": {
+ "7351-\u00c9tudes en cours": {},
+ "7352-Prestations de services en cours": {}
+ },
+ "736-Variations des stocks de produits finis": {},
+ "737-Variations des stocks de produits interm\u00e9diaires et r\u00e9siduels": {
+ "7371-Produits interm\u00e9diaires": {},
+ "7372-Produits r\u00e9siduels": {}
+ }
+ },
+ "75-Autres produits": {
+ "751-Profits sur cr\u00e9ances clients et autres d\u00e9biteurs": {},
+ "752-Quote-part de r\u00e9sultat sur op\u00e9rations faites en commun": {
+ "7521-Quote-part transf\u00e9r\u00e9e de pertes (comptabilit\u00e9 du g\u00e9rant)": {},
+ "7525-B\u00e9n\u00e9fices attribu\u00e9s par transfert (comptabilit\u00e9 des associ\u00e9s non g\u00e9rants)": {}
+ },
+ "754-Produits des cessions courantes d\u2019immobilisations": {
+ "7541-Immobilisations incorporelles": {},
+ "7542-Immobilisations corporelles": {}
+ },
+ "756-Gains de change sur cr\u00e9ances et dettes commerciales": {},
+ "758-Produits divers": {
+ "7581-Indemnit\u00e9s de fonction et autres r\u00e9mun\u00e9rations d\u2019administrateurs": {},
+ "7582-Indemnit\u00e9s d\u2019assurances re\u00e7ues": {},
+ "7588-Autres produits divers": {}
+ },
+ "759-Reprises de charges pour d\u00e9pr\u00e9ciations et provisions pour risques \u00e0 court terme d\u2019exploitation": {
+ "7591-Sur risques \u00e0 court terme": {},
+ "7593-Sur stocks": {},
+ "7594-Sur cr\u00e9ances": {},
+ "7598-Sur autres charges pour d\u00e9pr\u00e9ciations et provisions pour risques \u00e0 court terme d\u2019exploitation": {}
+ }
+ },
+ "77-Revenus financiers et produits assimil\u00e9s": {
+ "771-Int\u00e9r\u00eats de pr\u00eats et cr\u00e9ances diverses": {
+ "7712-Int\u00e9r\u00eats de pr\u00eats": {},
+ "7713-Int\u00e9r\u00eats sur cr\u00e9ances diverses": {}
+ },
+ "772-Revenus de participations et autres titres immobilis\u00e9s": {
+ "7721-Revenus des titres de participation": {},
+ "7722-Revenus autres titres immobilis\u00e9s": {}
+ },
+ "773-Escomptes obtenus": {},
+ "774-Revenus de placement": {
+ "7745-Revenus des obligations": {},
+ "7746-Revenus des titres de placement": {}
+ },
+ "775-Int\u00e9r\u00eats dans loyers de location acquisition": {},
+ "776-Gains de change financiers": {},
+ "777-Gains sur cessions de titres de placement": {},
+ "778-Gains sur risques financiers": {
+ "7781-Sur rentes viag\u00e8res": {},
+ "7782-Sur op\u00e9rations financi\u00e8res": {},
+ "7784-Sur instruments de tr\u00e9sorerie": {}
+ },
+ "779-Reprises de charges pour d\u00e9pr\u00e9ciations et provisions \u00e0 court terme financi\u00e8res": {
+ "7791-Sur risques financiers": {},
+ "7795-Sur titres de placement": {},
+ "7798-Sur autres charges pour d\u00e9pr\u00e9ciations et provisions pour risques \u00e0 court terme financi\u00e8res": {}
+ }
+ },
+ "78-Transferts de charges": {
+ "781-Transferts de charges d\u2019exploitation": {},
+ "787-Transferts de charges financi\u00e8res": {}
+ },
+ "79-Reprises de provisions, de d\u00e9pr\u00e9ciations et autres": {
+ "791-Reprises de provisions et d\u00e9pr\u00e9ciations d\u2019exploitation": {
+ "7911-Pour risques et charges": {},
+ "7913-Des immobilisations incorporelles": {},
+ "7914-Des immobilisations corporelles": {}
+ },
+ "797-Reprises de provisions et d\u00e9pr\u00e9ciations financi\u00e8res": {
+ "7971-Pour risques et charges": {},
+ "7972-Des immobilisations financi\u00e8res": {}
+ },
+ "798-Reprises d\u2019amortissements": {},
+ "799-Reprises de subventions d\u2019investissement": {}
+ },
+ "root_type": "Income"
+ },
+ "8-Comptes des autres charges et des autres produits (CHARGES)": {
+ "81-Valeurs comptables des cessions d\u2019immobilisations": {
+ "811-Immobilisations incorporelles": {},
+ "812-Immobilisations corporelles": {},
+ "816-Immobilisations financi\u00e8res": {}
+ },
+ "83-Charges hors activit\u00e9s ordinaires": {
+ "831-Charges HAO constat\u00e9es": {},
+ "833-Charges li\u00e9es aux op\u00e9rations de restructuration": {},
+ "834-Pertes sur cr\u00e9ances HAO": {},
+ "835-Dons et lib\u00e9ralit\u00e9s accord\u00e9s": {},
+ "836-Abandons de cr\u00e9ances consentis": {},
+ "837-Charges li\u00e9es aux op\u00e9rations de liquidation": {},
+ "839-Charges pour d\u00e9pr\u00e9ciations et provisions pour risques \u00e0 court terme HAO": {}
+ },
+ "85-Dotations hors activit\u00e9s ordinaires": {
+ "851-Dotations aux provisions r\u00e9glement\u00e9es": {},
+ "852-Dotations aux amortissements HAO": {},
+ "853-Dotations aux d\u00e9pr\u00e9ciations HAO": {},
+ "854-Dotations aux provisions pour risques et charges HAO": {},
+ "858-Autres dotations HAO": {}
+ },
+ "87-Participation des travailleurs": {
+ "871-Participation l\u00e9gale aux b\u00e9n\u00e9fices": {},
+ "874-Participation contractuelle aux b\u00e9n\u00e9fices": {},
+ "878-Autres participations": {}
+ },
+ "89-Imp\u00f4ts sur le r\u00e9sultat": {
+ "891-Imp\u00f4ts sur les b\u00e9n\u00e9fices de l\u2019exercice": {
+ "8911-Activit\u00e9s exerc\u00e9es dans l\u2019\u00c9tat": {},
+ "8912-Activit\u00e9s exerc\u00e9es dans les autres \u00c9tats de la R\u00e9gion": {},
+ "8913-Activit\u00e9s exerc\u00e9es hors R\u00e9gion": {}
+ },
+ "892-Rappel d\u2019imp\u00f4ts sur r\u00e9sultats ant\u00e9rieurs": {},
+ "895-Imp\u00f4t minimum forfaitaire IMF": {},
+ "899-D\u00e9gr\u00e8vements et annulations d\u2019imp\u00f4ts sur r\u00e9sultats ant\u00e9rieurs": {
+ "8991-D\u00e9gr\u00e8vements": {},
+ "8994-Annulations pour pertes r\u00e9troactives": {}
+ }
+ },
+ "root_type": "Expense"
+ },
+ "8-Comptes des autres charges et des autres produits (PRODUITS)": {
+ "82-Produits des cessions d\u2019immobilisations": {
+ "821-Immobilisations incorporelles": {},
+ "822-Immobilisations corporelles": {},
+ "826-Immobilisations financi\u00e8res": {}
+ },
+ "84-Produits hors activit\u00e9s ordinaires": {
+ "841-Produits HAO constat\u00e9s": {},
+ "843-Produits li\u00e9s aux op\u00e9rations de restructuration": {},
+ "844-Indemnit\u00e9s et subventions HAO (entit\u00e9 agricole)": {},
+ "845-Dons et lib\u00e9ralit\u00e9s obtenus": {},
+ "846-Abandons de cr\u00e9ances obtenus": {},
+ "847-Produits li\u00e9s aux op\u00e9rations de liquidation": {},
+ "848-Transferts de charges HAO": {},
+ "849-Reprises de charges pour d\u00e9pr\u00e9ciations et provisions pour risques \u00e0 court terme HAO": {}
+ },
+ "86-Reprises de charges, provisions et d\u00e9pr\u00e9ciations HAO": {
+ "861-Reprises de provisions r\u00e9glement\u00e9es": {},
+ "862-Reprises d\u2019amortissements HAO": {},
+ "863-Reprises de d\u00e9pr\u00e9ciations HAO": {},
+ "864-Reprises de provisions pour risques et charges HAO": {},
+ "868-Autres reprises HAO": {}
+ },
+ "88-Subventions d\u2019\u00e9quilibre": {
+ "881-\u00c9tat": {},
+ "884-Collectivit\u00e9s publiques": {},
+ "886-Groupe": {},
+ "888-Autres": {}
+ },
+ "root_type": "Income"
+ }
+ }
+}
\ No newline at end of file
diff --git a/erpnext/accounts/doctype/account/chart_of_accounts/verified/gw_plan_comptable_avec_code.json b/erpnext/accounts/doctype/account/chart_of_accounts/verified/gw_plan_comptable_avec_code.json
new file mode 100644
index 00000000000..b4a817ea4cb
--- /dev/null
+++ b/erpnext/accounts/doctype/account/chart_of_accounts/verified/gw_plan_comptable_avec_code.json
@@ -0,0 +1,4208 @@
+{
+ "country_code": "gw",
+ "name": "Syscohada - Plan Comptable avec code",
+ "tree": {
+ "Comptes de ressources durables": {
+ "Capital": {
+ "Capital social": {
+ "Capital souscrit, non appel\u00e9": {
+ "account_number": "1011"
+ },
+ "Capital souscrit, appel\u00e9, non vers\u00e9": {
+ "account_number": "1012"
+ },
+ "Capital souscrit, appel\u00e9, vers\u00e9, non amorti": {
+ "account_number": "1013"
+ },
+ "Capital souscrit, appel\u00e9, vers\u00e9, amorti": {
+ "account_number": "1014"
+ },
+ "Capital souscrit soumis \u00e0 des conditions particuli\u00e8res": {
+ "account_number": "1018"
+ },
+ "account_number": "101"
+ },
+ "Capital par dotation": {
+ "Dotation initiale": {
+ "account_number": "1021"
+ },
+ "Dotations compl\u00e9mentaires": {
+ "account_number": "1022"
+ },
+ "Autres dotations": {
+ "account_number": "1028"
+ },
+ "account_number": "102"
+ },
+ "Capital personnel": {
+ "account_number": "103"
+ },
+ "Compte de l\u2019exploitant": {
+ "Apports temporaires": {
+ "account_number": "1041"
+ },
+ "Op\u00e9rations courantes": {
+ "account_number": "1042"
+ },
+ "R\u00e9mun\u00e9rations, imp\u00f4ts et autres charges personnelles": {
+ "account_number": "1043"
+ },
+ "Pr\u00e9l\u00e8vements d\u2019autoconsommation": {
+ "account_number": "1047"
+ },
+ "Autres pr\u00e9l\u00e8vements": {
+ "account_number": "1048"
+ },
+ "account_number": "104"
+ },
+ "Primes li\u00e9es au capital social": {
+ "Primes d\u2019\u00e9mission": {
+ "account_number": "1051"
+ },
+ "Primes d\u2019apport": {
+ "account_number": "1052"
+ },
+ "Primes de fusion": {
+ "account_number": "1053"
+ },
+ "Primes de conversion": {
+ "account_number": "1054"
+ },
+ "Autres primes": {
+ "account_number": "1058"
+ },
+ "account_number": "105"
+ },
+ "\u00c9carts de r\u00e9\u00e9valuation": {
+ "\u00c9carts de r\u00e9\u00e9valuation l\u00e9gale": {
+ "account_number": "1061"
+ },
+ "\u00c9carts de r\u00e9\u00e9valuation libre": {
+ "account_number": "1062"
+ },
+ "account_number": "106"
+ },
+ "Apporteurs, capital souscrit, non appel\u00e9": {
+ "account_number": "109"
+ },
+ "account_number": "10"
+ },
+ "R\u00e9serves": {
+ "R\u00e9serve l\u00e9gale": {
+ "account_number": "111"
+ },
+ "R\u00e9serves statutaires ou contractuelles": {
+ "account_number": "112"
+ },
+ "R\u00e9serves r\u00e9glement\u00e9es": {
+ "R\u00e9serves de plus-values nettes \u00e0 long terme": {
+ "account_number": "1131"
+ },
+ "R\u00e9serves d\u2019attribution gratuite d\u2019actions au personnel salari\u00e9 et aux dirigeants": {
+ "account_number": "1132"
+ },
+ "R\u00e9serves cons\u00e9cutives \u00e0 l\u2019octroi de subventions d\u2019investissement": {
+ "account_number": "1133"
+ },
+ "R\u00e9serves des valeurs mobili\u00e8res donnant acc\u00e8s au capital": {
+ "account_number": "1134"
+ },
+ "Autres r\u00e9serves r\u00e9glement\u00e9es": {
+ "account_number": "1135"
+ },
+ "account_number": "113"
+ },
+ "Autres r\u00e9serves": {
+ "R\u00e9serves facultatives": {
+ "account_number": "1181"
+ },
+ "R\u00e9serves diverses": {
+ "account_number": "1188"
+ },
+ "account_number": "118"
+ },
+ "account_number": "11"
+ },
+ "Report \u00e0 nouveau": {
+ "Report \u00e0 nouveau cr\u00e9diteur": {
+ "account_number": "121"
+ },
+ "Report \u00e0 nouveau d\u00e9biteur": {
+ "Perte nette \u00e0 reporter": {
+ "account_number": "1291"
+ },
+ "Perte Amortissements r\u00e9put\u00e9s diff\u00e9r\u00e9s": {
+ "account_number": "1292"
+ },
+ "account_number": "129"
+ },
+ "account_number": "12"
+ },
+ "R\u00e9sultat net de l\u2019exercice": {
+ "R\u00e9sultat en instance d\u2019affectation": {
+ "R\u00e9sultat en instance d\u2019affectation : b\u00e9n\u00e9fice": {
+ "account_number": "1301"
+ },
+ "R\u00e9sultat en instance d\u2019affectation : perte": {
+ "account_number": "1309"
+ },
+ "account_number": "130"
+ },
+ "R\u00e9sultat net : b\u00e9n\u00e9fice": {
+ "account_number": "131"
+ },
+ "Marge commerciale (MC)": {
+ "account_number": "132"
+ },
+ "Valeur ajout\u00e9e (VA)": {
+ "account_number": "133"
+ },
+ "Exc\u00e9dent brut d\u2019exploitation (EBE)": {
+ "account_number": "134"
+ },
+ "R\u00e9sultat d\u2019exploitation (RE)": {
+ "account_number": "135"
+ },
+ "R\u00e9sultat financier (RF)": {
+ "account_number": "136"
+ },
+ "R\u00e9sultat des activit\u00e9s ordinaires (RAO)": {
+ "account_number": "137"
+ },
+ "R\u00e9sultat hors activit\u00e9s ordinaires (RHAO)": {
+ "R\u00e9sultat de fusion": {
+ "account_number": "1381"
+ },
+ "R\u00e9sultat d\u2019apport partiel d\u2019actif": {
+ "account_number": "1382"
+ },
+ "R\u00e9sultat de scission": {
+ "account_number": "1383"
+ },
+ "R\u00e9sultat de liquidation": {
+ "account_number": "1384"
+ },
+ "account_number": "138"
+ },
+ "R\u00e9sultat net : perte": {
+ "account_number": "139"
+ },
+ "account_number": "13"
+ },
+ "Subventions d\u2019investissement": {
+ "Subventions d\u2019\u00e9quipement": {
+ "\u00c9tat": {
+ "account_number": "1411"
+ },
+ "R\u00e9gions": {
+ "account_number": "1412"
+ },
+ "D\u00e9partements": {
+ "account_number": "1413"
+ },
+ "Communes et collectivit\u00e9s publiques d\u00e9centralis\u00e9es": {
+ "account_number": "1414"
+ },
+ "Entit\u00e9s publiques ou mixtes": {
+ "account_number": "1415"
+ },
+ "Entit\u00e9s et organismes priv\u00e9s": {
+ "account_number": "1416"
+ },
+ "Organismes internationaux": {
+ "account_number": "1417"
+ },
+ "Autres": {
+ "account_number": "1418"
+ },
+ "account_number": "141"
+ },
+ "Autres subventions d\u2019investissement": {
+ "account_number": "148"
+ },
+ "account_number": "14"
+ },
+ "Provisions r\u00e9glement\u00e9es et fonds assimil\u00e9s": {
+ "Amortissements d\u00e9rogatoires": {
+ "account_number": "151"
+ },
+ "Plus-values de cession \u00e0 r\u00e9investir": {
+ "account_number": "152"
+ },
+ "Fonds r\u00e9glement\u00e9s": {
+ "Fonds National": {
+ "account_number": "1531"
+ },
+ "Pr\u00e9l\u00e8vement pour le Budget": {
+ "account_number": "1532"
+ },
+ "account_number": "153"
+ },
+ "Provisions sp\u00e9ciales de r\u00e9\u00e9valuation": {
+ "account_number": "154"
+ },
+ "Provisions r\u00e9glement\u00e9es relatives aux immobilisations": {
+ "Reconstitution des gisements miniers et p\u00e9troliers": {
+ "account_number": "1551"
+ },
+ "account_number": "155"
+ },
+ "Provisions r\u00e9glement\u00e9es relatives aux stocks": {
+ "Hausse de prix": {
+ "account_number": "1561"
+ },
+ "Fluctuation des cours": {
+ "account_number": "1562"
+ },
+ "account_number": "156"
+ },
+ "Provisions pour investissement": {
+ "account_number": "157"
+ },
+ "Autres provisions et fonds r\u00e9glement\u00e9s": {
+ "account_number": "158"
+ },
+ "account_number": "15"
+ },
+ "Emprunts et dettes assimil\u00e9es": {
+ "Emprunts obligataires": {
+ "Emprunts obligataires ordinaires": {
+ "account_number": "1611"
+ },
+ "Emprunts obligataires convertibles en actions": {
+ "account_number": "1612"
+ },
+ "Emprunts obligataires remboursables en actions": {
+ "account_number": "1613"
+ },
+ "Autres emprunts obligataires": {
+ "account_number": "1618"
+ },
+ "account_number": "161"
+ },
+ "Emprunts et dettes aupr\u00e8s des \u00e9tablissements de cr\u00e9dit": {
+ "account_number": "162"
+ },
+ "Avances re\u00e7ues de l\u2019\u00c9tat": {
+ "account_number": "163"
+ },
+ "Avances re\u00e7ues et comptes courants bloqu\u00e9s": {
+ "account_number": "164"
+ },
+ "D\u00e9p\u00f4ts et cautionnements re\u00e7us": {
+ "D\u00e9p\u00f4ts": {
+ "account_number": "1651"
+ },
+ "Cautionnements": {
+ "account_number": "1652"
+ },
+ "account_number": "165"
+ },
+ "Int\u00e9r\u00eats courus": {
+ "Sur emprunts obligataires": {
+ "account_number": "1661"
+ },
+ "Sur emprunts et dettes aupr\u00e8s des \u00e9tablissements de cr\u00e9dit": {
+ "account_number": "1662"
+ },
+ "Sur avances re\u00e7ues de l\u2019\u00c9tat": {
+ "account_number": "1663"
+ },
+ "Sur avances re\u00e7ues et comptes courants bloqu\u00e9s": {
+ "account_number": "1664"
+ },
+ "Sur d\u00e9p\u00f4ts et cautionnements re\u00e7us": {
+ "account_number": "1665"
+ },
+ "Sur avances assorties de conditions particuli\u00e8res": {
+ "account_number": "1667"
+ },
+ "Sur autres emprunts et dettes": {
+ "account_number": "1668"
+ },
+ "account_number": "166"
+ },
+ "Avances assorties de conditions particuli\u00e8res": {
+ "Avances bloqu\u00e9es pour augmentation du capital": {
+ "account_number": "1671"
+ },
+ "Avances conditionn\u00e9es par l\u2019\u00c9tat": {
+ "account_number": "1672"
+ },
+ "Avances conditionn\u00e9es par les autres organismes africains": {
+ "account_number": "1673"
+ },
+ "Avances conditionn\u00e9es par les organismes internationaux": {
+ "account_number": "1674"
+ },
+ "account_number": "167"
+ },
+ "Autres emprunts et dettes": {
+ "Rentes viag\u00e8res capitalis\u00e9es": {
+ "account_number": "1681"
+ },
+ "Billets de fonds": {
+ "account_number": "1682"
+ },
+ "Dettes cons\u00e9cutives \u00e0 des titres emprunt\u00e9s": {
+ "account_number": "1683"
+ },
+ "Emprunts participatifs": {
+ "account_number": "1684"
+ },
+ "Participation des travailleurs aux b\u00e9n\u00e9fices": {
+ "account_number": "1685"
+ },
+ "Emprunts et dettes contract\u00e9s aupr\u00e8s des autres tiers": {
+ "account_number": "1686"
+ },
+ "account_number": "168"
+ },
+ "account_number": "16"
+ },
+ "Dettes de location acquisition": {
+ "Dettes de location acquisition / cr\u00e9dit bail immobilier": {
+ "account_number": "172"
+ },
+ "Dettes de location acquisition / cr\u00e9dit bail mobilier": {
+ "account_number": "173"
+ },
+ "Dettes de location acquisition / location de vente": {
+ "account_number": "174"
+ },
+ "Int\u00e9r\u00eats courus": {
+ "Sur dettes de location acquisition / cr\u00e9dit-bail immobilier": {
+ "account_number": "1762"
+ },
+ "Sur dettes de location acquisition / cr\u00e9dit-bail mobilier": {
+ "account_number": "1763"
+ },
+ "Sur dettes de location acquisition / location-vente": {
+ "account_number": "1764"
+ },
+ "Sur autres dettes de location acquisition": {
+ "account_number": "1768"
+ },
+ "account_number": "176"
+ },
+ "Autres dettes de location acquisition": {
+ "account_number": "178"
+ },
+ "account_number": "17"
+ },
+ "Dettes li\u00e9es \u00e0 des participations et comptes de liaison des \u00e9tablissements et soci\u00e9t\u00e9s en participation": {
+ "Dettes li\u00e9es \u00e0 des participations": {
+ "Dettes li\u00e9es \u00e0 des participations (groupe)": {
+ "account_number": "1811"
+ },
+ "Dettes li\u00e9es \u00e0 des participations (hors groupe)": {
+ "account_number": "1812"
+ },
+ "account_number": "181"
+ },
+ "Dettes li\u00e9es \u00e0 des soci\u00e9t\u00e9s en participation": {
+ "account_number": "182"
+ },
+ "Int\u00e9r\u00eats courus sur dettes li\u00e9es \u00e0 des participations": {
+ "account_number": "183"
+ },
+ "Comptes permanents bloqu\u00e9s des \u00e9tablissements et succursales": {
+ "account_number": "184"
+ },
+ "Comptes permanents non bloqu\u00e9s des \u00e9tablissements et succursales": {
+ "account_number": "185"
+ },
+ "Comptes de liaison charges": {
+ "account_number": "186"
+ },
+ "Comptes de liaison produits": {
+ "account_number": "187"
+ },
+ "Comptes de liaison des soci\u00e9t\u00e9s en participation": {
+ "account_number": "188"
+ },
+ "account_number": "18"
+ },
+ "Provisions pour risques et charges": {
+ "Provisions pour litiges": {
+ "account_number": "191"
+ },
+ "Provisions pour garanties donn\u00e9es aux clients": {
+ "account_number": "192"
+ },
+ "Provisions pour pertes sur march\u00e9s \u00e0 ach\u00e8vement futur": {
+ "account_number": "193"
+ },
+ "Provisions pour pertes de change": {
+ "account_number": "194"
+ },
+ "Provisions pour imp\u00f4ts": {
+ "account_number": "195"
+ },
+ "Provisions pour pensions et obligations similaires": {
+ "Provisions pour pensions et obligations similaires engagement de retraite": {
+ "account_number": "1961"
+ },
+ "Actif du r\u00e9gime de retraite": {
+ "account_number": "1962"
+ },
+ "account_number": "196"
+ },
+ "Provisions pour restructuration": {
+ "account_number": "197"
+ },
+ "Autres provisions pour risques et charges": {
+ "Provisions pour amendes et p\u00e9nalit\u00e9s": {
+ "account_number": "1981"
+ },
+ "Provisions pour propre assureur": {
+ "account_number": "1983"
+ },
+ "Provisions pour d\u00e9mant\u00e8lement et remise en \u00e9tat": {
+ "account_number": "1984"
+ },
+ "Provisions pour droits \u00e0 r\u00e9duction ou avantage en nature (ch\u00e8ques cadeau, cartes de fid\u00e9lit\u00e9...)": {
+ "account_number": "1985"
+ },
+ "Provisions pour divers risques et charges": {
+ "account_number": "1988"
+ },
+ "account_number": "198"
+ },
+ "account_number": "19"
+ },
+ "root_type": "Equity",
+ "account_number": "1"
+ },
+ "Comptes d\u2019actif immobilis\u00e9": {
+ "Immobilisations incorporelles": {
+ "account_type": "Fixed Asset",
+ "Frais de d\u00e9veloppement": {
+ "account_type": "Fixed Asset",
+ "account_number": "211"
+ },
+ "Brevets, licences, concessions et droits similaires": {
+ "account_type": "Fixed Asset",
+ "Brevets": {
+ "account_type": "Fixed Asset",
+ "account_number": "2121"
+ },
+ "Licences": {
+ "account_type": "Fixed Asset",
+ "account_number": "2122"
+ },
+ "Concessions de service public": {
+ "account_type": "Fixed Asset",
+ "account_number": "2123"
+ },
+ "Autres concessions et droits similaires": {
+ "account_type": "Fixed Asset",
+ "account_number": "2128"
+ },
+ "account_number": "212"
+ },
+ "Logiciels et sites internet": {
+ "account_type": "Fixed Asset",
+ "Logiciels": {
+ "account_type": "Fixed Asset",
+ "account_number": "2131"
+ },
+ "Sites internet": {
+ "account_type": "Fixed Asset",
+ "account_number": "2132"
+ },
+ "account_number": "213"
+ },
+ "Marques": {
+ "account_type": "Fixed Asset",
+ "account_number": "214"
+ },
+ "Fonds commercial": {
+ "account_type": "Fixed Asset",
+ "account_number": "215"
+ },
+ "Droit au bail": {
+ "account_type": "Fixed Asset",
+ "account_number": "216"
+ },
+ "Investissements de cr\u00e9ation": {
+ "account_type": "Fixed Asset",
+ "account_number": "217"
+ },
+ "Autres droits et valeurs incorporels": {
+ "account_type": "Fixed Asset",
+ "Frais de prospection et d\u2019\u00e9valuation de ressources min\u00e9rales": {
+ "account_type": "Fixed Asset",
+ "account_number": "2181"
+ },
+ "Co\u00fbts d\u2019obtention du contrat": {
+ "account_type": "Fixed Asset",
+ "account_number": "2182"
+ },
+ "Fichiers clients, notices, titres de journaux et magazines": {
+ "account_type": "Fixed Asset",
+ "account_number": "2183"
+ },
+ "Co\u00fbts des franchises": {
+ "account_type": "Fixed Asset",
+ "account_number": "2184"
+ },
+ "Divers droits et valeurs incorporelles": {
+ "account_type": "Fixed Asset",
+ "account_number": "2188"
+ },
+ "account_number": "218"
+ },
+ "Immobilisations incorporelles en cours": {
+ "account_type": "Fixed Asset",
+ "Frais de d\u00e9veloppement": {
+ "account_type": "Fixed Asset",
+ "account_number": "2191"
+ },
+ "Logiciels et internet": {
+ "account_type": "Fixed Asset",
+ "account_number": "2193"
+ },
+ "Autres droits et valeurs incorporels": {
+ "account_type": "Fixed Asset",
+ "account_number": "2198"
+ },
+ "account_number": "219"
+ },
+ "account_number": "21"
+ },
+ "Terrains": {
+ "account_type": "Fixed Asset",
+ "Terrains agricoles et forestiers": {
+ "account_type": "Fixed Asset",
+ "Terrains d\u2019exploitation agricole": {
+ "account_type": "Fixed Asset",
+ "account_number": "2211"
+ },
+ "Terrains d\u2019exploitation foresti\u00e8re": {
+ "account_type": "Fixed Asset",
+ "account_number": "2212"
+ },
+ "Autres terrains": {
+ "account_type": "Fixed Asset",
+ "account_number": "2218"
+ },
+ "account_number": "221"
+ },
+ "Terrains nus": {
+ "account_type": "Fixed Asset",
+ "Terrains \u00e0 b\u00e2tir": {
+ "account_type": "Fixed Asset",
+ "account_number": "2221"
+ },
+ "Autres terrains nus": {
+ "account_type": "Fixed Asset",
+ "account_number": "2228"
+ },
+ "account_number": "222"
+ },
+ "Terrains b\u00e2tis": {
+ "account_type": "Fixed Asset",
+ "Pour b\u00e2timents industriels et agricoles": {
+ "account_type": "Fixed Asset",
+ "account_number": "2231"
+ },
+ "Pour b\u00e2timents administratifs et commerciaux": {
+ "account_type": "Fixed Asset",
+ "account_number": "2232"
+ },
+ "Pour b\u00e2timents affect\u00e9s aux autres op\u00e9rations professionnelles": {
+ "account_type": "Fixed Asset",
+ "account_number": "2234"
+ },
+ "Pour b\u00e2timents affect\u00e9s aux autres op\u00e9rations non professionnelles": {
+ "account_type": "Fixed Asset",
+ "account_number": "2235"
+ },
+ "Autres terrains b\u00e2tis": {
+ "account_type": "Fixed Asset",
+ "account_number": "2238"
+ },
+ "account_number": "223"
+ },
+ "Travaux de mise en valeur des terrains": {
+ "account_type": "Fixed Asset",
+ "Plantation d\u2019arbres et d\u2019arbustes": {
+ "account_type": "Fixed Asset",
+ "account_number": "2241"
+ },
+ "Am\u00e9liorations du fonds": {
+ "account_type": "Fixed Asset",
+ "account_number": "2245"
+ },
+ "Autres travaux": {
+ "account_type": "Fixed Asset",
+ "account_number": "2248"
+ },
+ "account_number": "224"
+ },
+ "Terrains de carri\u00e8res tr\u00e9fonds": {
+ "account_type": "Fixed Asset",
+ "Carri\u00e8res": {
+ "account_type": "Fixed Asset",
+ "account_number": "2251"
+ },
+ "account_number": "225"
+ },
+ "Terrains am\u00e9nag\u00e9s": {
+ "account_type": "Fixed Asset",
+ "Parkings": {
+ "account_type": "Fixed Asset",
+ "account_number": "2261"
+ },
+ "account_number": "226"
+ },
+ "Terrains mis en concession": {
+ "account_type": "Fixed Asset",
+ "account_number": "227"
+ },
+ "Autres terrains": {
+ "account_type": "Fixed Asset",
+ "Terrains immeubles de placement": {
+ "account_type": "Fixed Asset",
+ "account_number": "2281"
+ },
+ "Terrains des logements affect\u00e9s au personnel": {
+ "account_type": "Fixed Asset",
+ "account_number": "2285"
+ },
+ "Terrains de location acquisition": {
+ "account_type": "Fixed Asset",
+ "account_number": "2286"
+ },
+ "Divers terrains": {
+ "account_type": "Fixed Asset",
+ "account_number": "2288"
+ },
+ "account_number": "228"
+ },
+ "Am\u00e9nagements de terrains en cours": {
+ "account_type": "Fixed Asset",
+ "Terrains agricoles et forestiers": {
+ "account_type": "Fixed Asset",
+ "account_number": "2291"
+ },
+ "Terrains nus": {
+ "account_type": "Fixed Asset",
+ "account_number": "2292"
+ },
+ "Terrains de carri\u00e8res tr\u00e9fonds": {
+ "account_type": "Fixed Asset",
+ "account_number": "2295"
+ },
+ "Autres terrains": {
+ "account_type": "Fixed Asset",
+ "account_number": "2298"
+ },
+ "account_number": "229"
+ },
+ "account_number": "22"
+ },
+ "B\u00e2timents, installations techniques et agencements": {
+ "B\u00e2timents industriels, agricoles, administratifs et commerciaux sur sol propre": {
+ "B\u00e2timents industriels": {
+ "account_number": "2311"
+ },
+ "B\u00e2timents agricoles": {
+ "account_number": "2312"
+ },
+ "B\u00e2timents administratifs et commerciaux": {
+ "account_number": "2313"
+ },
+ "B\u00e2timents affect\u00e9s au logement du personnel": {
+ "account_number": "2314"
+ },
+ "B\u00e2timents immeubles de placement": {
+ "account_number": "2315"
+ },
+ "B\u00e2timents de location acquisition": {
+ "account_number": "2316"
+ },
+ "account_number": "231"
+ },
+ "B\u00e2timents industriels, agricoles, administratifs et commerciaux sur sol d\u2019autrui": {
+ "B\u00e2timents industriels": {
+ "account_number": "2321"
+ },
+ "B\u00e2timents agricoles": {
+ "account_number": "2322"
+ },
+ "B\u00e2timents administratifs et commerciaux": {
+ "account_number": "2323"
+ },
+ "B\u00e2timents affect\u00e9s au logement du personnel": {
+ "account_number": "2324"
+ },
+ "B\u00e2timents immeubles de placement": {
+ "account_number": "2325"
+ },
+ "B\u00e2timents de location acquisition": {
+ "account_number": "2326"
+ },
+ "account_number": "232"
+ },
+ "Ouvrages d\u2019infrastructure": {
+ "Voies de terre": {
+ "account_number": "2331"
+ },
+ "Voies de fer": {
+ "account_number": "2332"
+ },
+ "Voies d\u2019eau": {
+ "account_number": "2333"
+ },
+ "Barrages, Digues": {
+ "account_number": "2334"
+ },
+ "Pistes d\u2019a\u00e9rodrome": {
+ "account_number": "2335"
+ },
+ "Autres ouvrages d\u2019infrastructures": {
+ "account_number": "2338"
+ },
+ "account_number": "233"
+ },
+ "Am\u00e9nagements, agencements et installations techniques": {
+ "Installations complexes sp\u00e9cialis\u00e9es sur sol propre": {
+ "account_number": "2341"
+ },
+ "Installations complexes sp\u00e9cialis\u00e9es sur sol d\u2019autrui": {
+ "account_number": "2342"
+ },
+ "Installations \u00e0 caract\u00e8re sp\u00e9cifique sur sol propre": {
+ "account_number": "2343"
+ },
+ "Installations \u00e0 caract\u00e8re sp\u00e9cifique sur sol d\u2019autrui": {
+ "account_number": "2344"
+ },
+ "Am\u00e9nagements et agencements des b\u00e2timents": {
+ "account_number": "2345"
+ },
+ "account_number": "234"
+ },
+ "Am\u00e9nagements de bureaux": {
+ "Installations g\u00e9n\u00e9rales": {
+ "account_number": "2351"
+ },
+ "Autres am\u00e9nagements de bureaux": {
+ "account_number": "2358"
+ },
+ "account_number": "235"
+ },
+ "B\u00e2timents industriels, agricoles et commerciaux mis en concession": {
+ "account_number": "237"
+ },
+ "Autres installations et agencements": {
+ "account_number": "238"
+ },
+ "B\u00e2timents am\u00e9nagements, agencements et installations en cours": {
+ "B\u00e2timents en cours": {
+ "account_number": "2391"
+ },
+ "Installations en cours": {
+ "account_number": "2392"
+ },
+ "Ouvrages d\u2019infrastructure en cours": {
+ "account_number": "2393"
+ },
+ "Am\u00e9nagements et agencements et installations techniques en cours": {
+ "account_number": "2394"
+ },
+ "Am\u00e9nagements de bureaux en cours": {
+ "account_number": "2395"
+ },
+ "Autres installations et agencements en cours": {
+ "account_number": "2398"
+ },
+ "account_number": "239"
+ },
+ "account_number": "23"
+ },
+ "Mat\u00e9riel, mobilier et actifs biologiques": {
+ "Mat\u00e9riel et outillage industriel et commercial": {
+ "Mat\u00e9riel industriel": {
+ "account_number": "2411"
+ },
+ "Outillage industriel": {
+ "account_number": "2412"
+ },
+ "Mat\u00e9riel commercial": {
+ "account_number": "2413"
+ },
+ "Outillage commercial": {
+ "account_number": "2414"
+ },
+ "Mat\u00e9riel & outillage industriel et commercial de location-acquisition": {
+ "account_number": "2416"
+ },
+ "account_number": "241"
+ },
+ "Mat\u00e9riel et outillage agricole": {
+ "Mat\u00e9riel agricole": {
+ "account_number": "2421"
+ },
+ "Outillage agricole": {
+ "account_number": "2422"
+ },
+ "Mat\u00e9riel & outillage agricole de location-acquisition": {
+ "account_number": "2426"
+ },
+ "account_number": "242"
+ },
+ "Mat\u00e9riel d\u2019emballage r\u00e9cup\u00e9rable et identifiable": {
+ "account_number": "243"
+ },
+ "Mat\u00e9riel et mobilier": {
+ "Mat\u00e9riel de bureau": {
+ "account_number": "2441"
+ },
+ "Mat\u00e9riel informatique": {
+ "account_number": "2442"
+ },
+ "Mat\u00e9riel bureautique": {
+ "account_number": "2443"
+ },
+ "Mobilier de bureau": {
+ "account_number": "2444"
+ },
+ "Mat\u00e9riel et mobilier immeubles de placement": {
+ "account_number": "2445"
+ },
+ "Mat\u00e9riel et mobilier de location acquisition": {
+ "account_number": "2446"
+ },
+ "Mat\u00e9riel et mobilier des logements du personnel": {
+ "account_number": "2447"
+ },
+ "account_number": "244"
+ },
+ "Mat\u00e9riel de transport": {
+ "Mat\u00e9riel automobile": {
+ "account_number": "2451"
+ },
+ "Mat\u00e9riel ferroviaire": {
+ "account_number": "2452"
+ },
+ "Mat\u00e9riel fluvial, lagunaire": {
+ "account_number": "2453"
+ },
+ "Mat\u00e9riel naval": {
+ "account_number": "2454"
+ },
+ "Mat\u00e9riel a\u00e9rien": {
+ "account_number": "2455"
+ },
+ "Mat\u00e9riel de transport de location-acquisition": {
+ "account_number": "2456"
+ },
+ "Mat\u00e9riel hippomobile": {
+ "account_number": "2457"
+ },
+ "Autres mat\u00e9riels de transport": {
+ "account_number": "2458"
+ },
+ "account_number": "245"
+ },
+ "Actifs biologiques": {
+ "Cheptel, animaux de trait": {
+ "account_number": "2461"
+ },
+ "Cheptel, animaux reproducteurs": {
+ "account_number": "2462"
+ },
+ "Animaux de garde": {
+ "account_number": "2463"
+ },
+ "Plantations agricoles": {
+ "account_number": "2465"
+ },
+ "Autres actifs biologiques": {
+ "account_number": "2468"
+ },
+ "account_number": "246"
+ },
+ "Agencements, am\u00e9nagements du mat\u00e9riel et actifs biologiques": {
+ "Agencements et am\u00e9nagements du mat\u00e9riel": {
+ "account_number": "2471"
+ },
+ "Agencements et am\u00e9nagements des actifs biologiques": {
+ "account_number": "2472"
+ },
+ "Autres agencements, am\u00e9nagements du mat\u00e9riel et actifs biologiques": {
+ "account_number": "2478"
+ },
+ "account_number": "247"
+ },
+ "Autres mat\u00e9riels et mobiliers": {
+ "Collections et \u0153uvres d\u2019art": {
+ "account_number": "2481"
+ },
+ "Divers mat\u00e9riels mobiliers": {
+ "account_number": "2488"
+ },
+ "account_number": "248"
+ },
+ "Mat\u00e9riels et actifs biologiques en cours": {
+ "Mat\u00e9riel et outillage industriel et commercial": {
+ "account_number": "2491"
+ },
+ "Mat\u00e9riel et outillage agricole": {
+ "account_number": "2492"
+ },
+ "Mat\u00e9riel d\u2019emballage r\u00e9cup\u00e9rable et identifiable": {
+ "account_number": "2493"
+ },
+ "Mat\u00e9riel et mobilier de bureau": {
+ "account_number": "2494"
+ },
+ "Mat\u00e9riel de transport": {
+ "account_number": "2495"
+ },
+ "Actifs biologiques": {
+ "account_number": "2496"
+ },
+ "Agencements am\u00e9nagements du mat\u00e9riel et actifs biologiques": {
+ "account_number": "2497"
+ },
+ "Autres mat\u00e9riels et actifs biologiques en cours": {
+ "account_number": "2498"
+ },
+ "account_number": "249"
+ },
+ "account_number": "24"
+ },
+ "Avances et acomptes vers\u00e9s sur immobilisations": {
+ "Avances et acomptes vers\u00e9s sur immobilisations incorporelles": {
+ "account_number": "251"
+ },
+ "Avances et acomptes vers\u00e9s sur immobilisations corporelles": {
+ "account_number": "252"
+ },
+ "account_number": "25"
+ },
+ "Titres de participation": {
+ "Titres de participation dans des soci\u00e9t\u00e9s sous contr\u00f4le exclusif": {
+ "account_number": "261"
+ },
+ "Titres de participation dans des soci\u00e9t\u00e9s sous contr\u00f4le conjoint": {
+ "account_number": "262"
+ },
+ "Titres de participation dans des soci\u00e9t\u00e9s conf\u00e9rant une influence notable": {
+ "account_number": "263"
+ },
+ "Participations dans des organismes professionnels": {
+ "account_number": "265"
+ },
+ "Parts dans des groupements d\u2019int\u00e9r\u00eat \u00e9conomique (GIE)": {
+ "account_number": "266"
+ },
+ "Autres titres de participation": {
+ "account_number": "268"
+ },
+ "account_number": "26"
+ },
+ "Autres immobilisations financi\u00e8res": {
+ "Pr\u00eats et cr\u00e9ances": {
+ "Pr\u00eats participatifs": {
+ "account_number": "2711"
+ },
+ "Pr\u00eats aux associ\u00e9s": {
+ "account_number": "2712"
+ },
+ "Billets de fonds": {
+ "account_number": "2713"
+ },
+ "Titres pr\u00eat\u00e9s": {
+ "account_number": "2714"
+ },
+ "Autres pr\u00eats et cr\u00e9ances": {
+ "account_number": "2718"
+ },
+ "account_number": "271"
+ },
+ "Pr\u00eats au personnel": {
+ "Pr\u00eats immobiliers": {
+ "account_number": "2721"
+ },
+ "Pr\u00eats mobiliers et d\u2019installation": {
+ "account_number": "2722"
+ },
+ "Autres pr\u00eats au personnel": {
+ "account_number": "2728"
+ },
+ "account_number": "272"
+ },
+ "Cr\u00e9ances sur l\u2019\u00c9tat": {
+ "Retenues de garantie": {
+ "account_number": "2731"
+ },
+ "Fonds r\u00e9glement\u00e9": {
+ "account_number": "2733"
+ },
+ "Cr\u00e9ances sur le conc\u00e9dant": {
+ "account_number": "2734"
+ },
+ "Autres cr\u00e9ances sur l\u2019\u00c9tat": {
+ "account_number": "2738"
+ },
+ "account_number": "273"
+ },
+ "Titres immobilis\u00e9s": {
+ "Titres immobilis\u00e9s de l\u2019activit\u00e9 de portefeuille (TIAP)": {
+ "account_number": "2741"
+ },
+ "Titres participatifs": {
+ "account_number": "2742"
+ },
+ "Certificats d\u2019investissement": {
+ "account_number": "2743"
+ },
+ "Parts de fonds commun de placement (FCP)": {
+ "account_number": "2744"
+ },
+ "Obligations": {
+ "account_number": "2745"
+ },
+ "Actions ou parts propres": {
+ "account_number": "2746"
+ },
+ "Autres titres immobilis\u00e9s": {
+ "account_number": "2748"
+ },
+ "account_number": "274"
+ },
+ "D\u00e9p\u00f4ts et cautionnements vers\u00e9s": {
+ "D\u00e9p\u00f4ts pour loyers d\u2019avance": {
+ "account_number": "2751"
+ },
+ "D\u00e9p\u00f4ts pour l\u2019\u00e9lectricit\u00e9": {
+ "account_number": "2752"
+ },
+ "D\u00e9p\u00f4ts pour l\u2019eau": {
+ "account_number": "2753"
+ },
+ "D\u00e9p\u00f4ts pour le gaz": {
+ "account_number": "2754"
+ },
+ "D\u00e9p\u00f4ts pour le t\u00e9l\u00e9phone, le t\u00e9lex, la t\u00e9l\u00e9copie": {
+ "account_number": "2755"
+ },
+ "Cautionnements sur march\u00e9s publics": {
+ "account_number": "2756"
+ },
+ "Cautionnements sur autres op\u00e9rations": {
+ "account_number": "2757"
+ },
+ "Autres d\u00e9p\u00f4ts et cautionnements": {
+ "account_number": "2758"
+ },
+ "account_number": "275"
+ },
+ "Int\u00e9r\u00eats courus": {
+ "Pr\u00eats et cr\u00e9ances non commerciales": {
+ "account_number": "2761"
+ },
+ "Pr\u00eats au personnel": {
+ "account_number": "2762"
+ },
+ "Cr\u00e9ances sur l\u2019\u00c9tat": {
+ "account_number": "2763"
+ },
+ "Titres immobilis\u00e9s": {
+ "account_number": "2764"
+ },
+ "D\u00e9p\u00f4ts et cautionnements vers\u00e9s": {
+ "account_number": "2765"
+ },
+ "Cr\u00e9ances rattach\u00e9es \u00e0 des participations": {
+ "account_number": "2767"
+ },
+ "Immobilisations financi\u00e8res diverses": {
+ "account_number": "2768"
+ },
+ "account_number": "276"
+ },
+ "Cr\u00e9ances rattach\u00e9es \u00e0 des participations et avances \u00e0 des GIE": {
+ "Cr\u00e9ances rattach\u00e9es \u00e0 des participations (groupe)": {
+ "account_number": "2771"
+ },
+ "Cr\u00e9ances rattach\u00e9es \u00e0 des participations (hors groupe)": {
+ "account_number": "2772"
+ },
+ "Cr\u00e9ances rattach\u00e9es \u00e0 des soci\u00e9t\u00e9s en participation": {
+ "account_number": "2773"
+ },
+ "Avances \u00e0 des Groupements d\u2019int\u00e9r\u00eat \u00e9conomique (GIE)": {
+ "account_number": "2774"
+ },
+ "account_number": "277"
+ },
+ "Immobilisations financi\u00e8res diverses": {
+ "Cr\u00e9ances diverses groupe": {
+ "account_number": "2781"
+ },
+ "Cr\u00e9ances diverses hors groupe": {
+ "account_number": "2782"
+ },
+ "Banques d\u00e9p\u00f4ts \u00e0 terme": {
+ "account_number": "2784"
+ },
+ "Or et m\u00e9taux pr\u00e9cieux": {
+ "account_number": "2785"
+ },
+ "Autres immobilisations financi\u00e8res": {
+ "account_number": "2788"
+ },
+ "account_number": "278"
+ },
+ "account_number": "27"
+ },
+ "Amortissements": {
+ "account_type": "Accumulated Depreciation",
+ "Amortissements des immobilisations corporelles": {
+ "account_type": "Accumulated Depreciation",
+ "Amortissements des frais de d\u00e9veloppement": {
+ "account_type": "Accumulated Depreciation",
+ "account_number": "2811"
+ },
+ "Amortissements des brevets, licences, concessions et droits similaires": {
+ "account_type": "Accumulated Depreciation",
+ "account_number": "2812"
+ },
+ "Amortissements des logiciels et sites internet": {
+ "account_type": "Accumulated Depreciation",
+ "account_number": "2813"
+ },
+ "Amortissements des marques": {
+ "account_type": "Accumulated Depreciation",
+ "account_number": "2814"
+ },
+ "Amortissements du fonds commercial": {
+ "account_type": "Accumulated Depreciation",
+ "account_number": "2815"
+ },
+ "Amortissements du droit au bail": {
+ "account_type": "Accumulated Depreciation",
+ "account_number": "2816"
+ },
+ "Amortissements des investissements de cr\u00e9ation": {
+ "account_type": "Accumulated Depreciation",
+ "account_number": "2817"
+ },
+ "Amortissements des autres droits et valeurs incorporels": {
+ "account_type": "Accumulated Depreciation",
+ "account_number": "2818"
+ },
+ "account_number": "281"
+ },
+ "Amortissements des terrains": {
+ "Amortissements des travaux de mise en valeur des terrains": {
+ "account_number": "2824"
+ },
+ "account_number": "282"
+ },
+ "Amortissements des b\u00e2timents, installations techniques et agencements": {
+ "Amortissements des b\u00e2timents industriels, agricoles, administratifs et commerciaux sur sol propre": {
+ "account_number": "2831"
+ },
+ "Amortissements des b\u00e2timents industriels, agricoles, administratifs et commerciaux sur sol d\u2019autrui": {
+ "account_number": "2832"
+ },
+ "Amortissements des ouvrages d\u2019infrastructure": {
+ "account_number": "2833"
+ },
+ "Amortissements des am\u00e9nagements, agencements et installations techniques": {
+ "account_number": "2834"
+ },
+ "Amortissements des am\u00e9nagements de bureaux": {
+ "account_number": "2835"
+ },
+ "Amortissements des b\u00e2timents industriels, agricoles et commerciaux mis en concession": {
+ "account_number": "2837"
+ },
+ "Amortissements des autres installations et agencements": {
+ "account_number": "2838"
+ },
+ "account_number": "283"
+ },
+ "Amortissements du mat\u00e9riel": {
+ "Amortissements du mat\u00e9riel et outillage industriel et commercial": {
+ "account_number": "2841"
+ },
+ "Amortissements du mat\u00e9riel et outillage agricole": {
+ "account_number": "2842"
+ },
+ "Amortissements du mat\u00e9riel d\u2019emballage r\u00e9cup\u00e9rable et identifiable": {
+ "account_number": "2843"
+ },
+ "Amortissements du mat\u00e9riel et mobilier": {
+ "account_number": "2844"
+ },
+ "Amortissements du mat\u00e9riel de transport": {
+ "account_number": "2845"
+ },
+ "Amortissements des actifs biologiques": {
+ "account_number": "2846"
+ },
+ "Amortissements des agencements et am\u00e9nagements du mat\u00e9riel et des actifs biologiques": {
+ "account_number": "2847"
+ },
+ "Amortissements des autres mat\u00e9riels": {
+ "account_number": "2848"
+ },
+ "account_number": "284"
+ },
+ "account_number": "28"
+ },
+ "D\u00e9pr\u00e9ciations des immobilisations": {
+ "D\u00e9pr\u00e9ciations des immobilisations incorporelles": {
+ "D\u00e9pr\u00e9ciations des frais de d\u00e9veloppement": {
+ "account_number": "2911"
+ },
+ "D\u00e9pr\u00e9ciations des brevets, licences, concessions et droits similaires": {
+ "account_number": "2912"
+ },
+ "D\u00e9pr\u00e9ciations des logiciels et sites internet": {
+ "account_number": "2913"
+ },
+ "D\u00e9pr\u00e9ciations des marques": {
+ "account_number": "2914"
+ },
+ "D\u00e9pr\u00e9ciations du fonds commercial": {
+ "account_number": "2915"
+ },
+ "D\u00e9pr\u00e9ciations du droit au bail": {
+ "account_number": "2916"
+ },
+ "D\u00e9pr\u00e9ciations des investissements de cr\u00e9ation": {
+ "account_number": "2917"
+ },
+ "D\u00e9pr\u00e9ciations des autres droits et valeurs incorporels": {
+ "account_number": "2918"
+ },
+ "D\u00e9pr\u00e9ciations des immobilisations incorporelles en cours": {
+ "account_number": "2919"
+ },
+ "account_number": "291"
+ },
+ "D\u00e9pr\u00e9ciations des terrains": {
+ "D\u00e9pr\u00e9ciations des terrains agricoles et forestiers": {
+ "account_number": "2921"
+ },
+ "D\u00e9pr\u00e9ciations des terrains nus": {
+ "account_number": "2922"
+ },
+ "D\u00e9pr\u00e9ciations des terrains b\u00e2tis": {
+ "account_number": "2923"
+ },
+ "D\u00e9pr\u00e9ciations des travaux de mise en valeur des terrains": {
+ "account_number": "2924"
+ },
+ "D\u00e9pr\u00e9ciations des terrains de gisement": {
+ "account_number": "2925"
+ },
+ "D\u00e9pr\u00e9ciations des terrains am\u00e9nag\u00e9s": {
+ "account_number": "2926"
+ },
+ "D\u00e9pr\u00e9ciations des terrains mis en concession": {
+ "account_number": "2927"
+ },
+ "D\u00e9pr\u00e9ciations des autres terrains": {
+ "account_number": "2928"
+ },
+ "D\u00e9pr\u00e9ciations des am\u00e9nagements de terrains en cours": {
+ "account_number": "2929"
+ },
+ "account_number": "292"
+ },
+ "D\u00e9pr\u00e9ciations des b\u00e2timents, installations techniques et agencements": {
+ "D\u00e9pr\u00e9ciations des b\u00e2timents industriels, agricoles, administratifs et commerciaux sur sol propre": {
+ "account_number": "2931"
+ },
+ "D\u00e9pr\u00e9ciations des b\u00e2timents industriels, agricoles, administratifs et commerciaux sur sol d\u2019autrui": {
+ "account_number": "2932"
+ },
+ "D\u00e9pr\u00e9ciations des ouvrages d\u2019infrastructures": {
+ "account_number": "2933"
+ },
+ "D\u00e9pr\u00e9ciations des am\u00e9nagements, agencements et installations techniques": {
+ "account_number": "2934"
+ },
+ "D\u00e9pr\u00e9ciations des am\u00e9nagements de bureaux": {
+ "account_number": "2935"
+ },
+ "D\u00e9pr\u00e9ciations des b\u00e2timents industriels, agricoles et commerciaux mis en concession": {
+ "account_number": "2937"
+ },
+ "D\u00e9pr\u00e9ciations des autres installations et agencements": {
+ "account_number": "2938"
+ },
+ "D\u00e9pr\u00e9ciations des b\u00e2timents et installations en cours": {
+ "account_number": "2939"
+ },
+ "account_number": "293"
+ },
+ "D\u00e9pr\u00e9ciations de mat\u00e9riel, du mobilier et de l\u2019actif biologique": {
+ "D\u00e9pr\u00e9ciations du mat\u00e9riel et outillage industriel et commercial": {
+ "account_number": "2941"
+ },
+ "D\u00e9pr\u00e9ciations du mat\u00e9riel et outillage agricole": {
+ "account_number": "2942"
+ },
+ "D\u00e9pr\u00e9ciations du mat\u00e9riel d\u2019emballage r\u00e9cup\u00e9rable et identifiable": {
+ "account_number": "2943"
+ },
+ "D\u00e9pr\u00e9ciations du mat\u00e9riel et mobilier": {
+ "account_number": "2944"
+ },
+ "D\u00e9pr\u00e9ciations du mat\u00e9riel de transport": {
+ "account_number": "2945"
+ },
+ "D\u00e9pr\u00e9ciations des actifs biologiques": {
+ "account_number": "2946"
+ },
+ "D\u00e9pr\u00e9ciations des agencements et am\u00e9nagements du mat\u00e9riel et des actifs biologiques": {
+ "account_number": "2947"
+ },
+ "D\u00e9pr\u00e9ciations des autres mat\u00e9riels": {
+ "account_number": "2948"
+ },
+ "D\u00e9pr\u00e9ciations de mat\u00e9riel en cours": {
+ "account_number": "2949"
+ },
+ "account_number": "294"
+ },
+ "D\u00e9pr\u00e9ciations des avances et acomptes vers\u00e9s sur immobilisations": {
+ "D\u00e9pr\u00e9ciations des avances et acomptes vers\u00e9s sur immobilisations incorporelles": {
+ "account_number": "2951"
+ },
+ "D\u00e9pr\u00e9ciations des avances et acomptes vers\u00e9s sur immobilisations corporelles": {
+ "account_number": "2952"
+ },
+ "account_number": "295"
+ },
+ "D\u00e9pr\u00e9ciations des titres de participation": {
+ "D\u00e9pr\u00e9ciations des titres de participation dans des soci\u00e9t\u00e9s sous contr\u00f4le exclusif": {
+ "account_number": "2961"
+ },
+ "D\u00e9pr\u00e9ciations des titres de participation dans les soci\u00e9t\u00e9s sous contr\u00f4le conjoint": {
+ "account_number": "2962"
+ },
+ "D\u00e9pr\u00e9ciations des titres de participation dans les soci\u00e9t\u00e9s conf\u00e9rant une influence notable": {
+ "account_number": "2963"
+ },
+ "D\u00e9pr\u00e9ciations des participations dans des organismes professionnels": {
+ "account_number": "2965"
+ },
+ "D\u00e9pr\u00e9ciations des parts dans des GIE": {
+ "account_number": "2966"
+ },
+ "D\u00e9pr\u00e9ciations des autres titres de participation": {
+ "account_number": "2968"
+ },
+ "account_number": "296"
+ },
+ "D\u00e9pr\u00e9ciations des autres immobilisations financi\u00e8res": {
+ "D\u00e9pr\u00e9ciations des pr\u00eats et cr\u00e9ances": {
+ "account_number": "2971"
+ },
+ "D\u00e9pr\u00e9ciations des pr\u00eats au personnel": {
+ "account_number": "2972"
+ },
+ "D\u00e9pr\u00e9ciations des cr\u00e9ances sur l\u2019\u00c9tat": {
+ "account_number": "2973"
+ },
+ "D\u00e9pr\u00e9ciations des titres immobilis\u00e9s": {
+ "account_number": "2974"
+ },
+ "D\u00e9pr\u00e9ciations des d\u00e9p\u00f4ts et cautionnements vers\u00e9s": {
+ "account_number": "2975"
+ },
+ "D\u00e9pr\u00e9ciations des cr\u00e9ances rattach\u00e9es \u00e0 des participations et avances \u00e0 des GIE": {
+ "account_number": "2977"
+ },
+ "D\u00e9pr\u00e9ciations des cr\u00e9ances financi\u00e8res diverses": {
+ "account_number": "2978"
+ },
+ "account_number": "297"
+ },
+ "account_number": "29"
+ },
+ "root_type": "Asset",
+ "account_number": "2"
+ },
+ "Comptes de Stocks": {
+ "Marchandises": {
+ "Marchandises A": {
+ "Marchandises A1": {
+ "account_number": "3111"
+ },
+ "Marchandises A2": {
+ "account_number": "3112"
+ },
+ "account_number": "311"
+ },
+ "Marchandises B": {
+ "Marchandises B1": {
+ "account_number": "3121"
+ },
+ "Marchandises B2": {
+ "account_number": "3122"
+ },
+ "account_number": "312"
+ },
+ "Actifs biologiques": {
+ "Animaux": {
+ "account_number": "3131"
+ },
+ "V\u00e9g\u00e9taux": {
+ "account_number": "3132"
+ },
+ "account_number": "313"
+ },
+ "Marchandises hors activit\u00e9s ordinaires (HAO)": {
+ "account_number": "318"
+ },
+ "account_number": "31"
+ },
+ "Mati\u00e8res premi\u00e8res et fournitures li\u00e9es": {
+ "Mati\u00e8res A": {
+ "account_number": "321"
+ },
+ "Mati\u00e8res B": {
+ "account_number": "322"
+ },
+ "Fournitures (A, B)": {
+ "account_number": "323"
+ },
+ "account_number": "32"
+ },
+ "Autres approvisionnements": {
+ "Mati\u00e8res consommables": {
+ "account_number": "331"
+ },
+ "Fournitures d\u2019atelier et d\u2019usine": {
+ "account_number": "332"
+ },
+ "Fournitures de magasin": {
+ "account_number": "333"
+ },
+ "Fournitures de bureau": {
+ "account_number": "334"
+ },
+ "Emballages": {
+ "Emballages perdus": {
+ "account_number": "3351"
+ },
+ "Emballages r\u00e9cup\u00e9rables non identifiables": {
+ "account_number": "3352"
+ },
+ "Emballages \u00e0 usage mixte": {
+ "account_number": "3353"
+ },
+ "Autres emballages": {
+ "account_number": "3358"
+ },
+ "account_number": "335"
+ },
+ "Autres mati\u00e8res": {
+ "account_number": "338"
+ },
+ "account_number": "33"
+ },
+ "Produits en cours": {
+ "Produits en cours": {
+ "Produits en cours P1": {
+ "account_number": "3411"
+ },
+ "Produits en cours P2": {
+ "account_number": "3412"
+ },
+ "account_number": "341"
+ },
+ "Travaux en cours": {
+ "Travaux en cours T1": {
+ "account_number": "3421"
+ },
+ "Travaux en cours T2": {
+ "account_number": "3422"
+ },
+ "account_number": "342"
+ },
+ "Produits interm\u00e9diaires en cours": {
+ "Produits interm\u00e9diaires A": {
+ "account_number": "3431"
+ },
+ "Produits interm\u00e9diaires B": {
+ "account_number": "3432"
+ },
+ "account_number": "343"
+ },
+ "Produits r\u00e9siduels en cours": {
+ "Produits r\u00e9siduels A": {
+ "account_number": "3441"
+ },
+ "Produits r\u00e9siduels B": {
+ "account_number": "3442"
+ },
+ "account_number": "344"
+ },
+ "Actifs biologiques en cours": {
+ "Animaux": {
+ "account_number": "3451"
+ },
+ "V\u00e9g\u00e9taux": {
+ "account_number": "3452"
+ },
+ "account_number": "345"
+ },
+ "account_number": "34"
+ },
+ "Services en cours": {
+ "\u00c9tudes en cours": {
+ "\u00c9tudes en cours E1": {
+ "account_number": "3511"
+ },
+ "\u00c9tudes en cours E2": {
+ "account_number": "3512"
+ },
+ "account_number": "351"
+ },
+ "Prestations de services en cours": {
+ "Prestations de services S1": {
+ "account_number": "3521"
+ },
+ "Prestations de services S2": {
+ "account_number": "3522"
+ }
+ },
+ "account_number": "35"
+ },
+ "Produits finis": {
+ "Produits finis A": {
+ "account_number": "361"
+ },
+ "Produits finis B": {
+ "account_number": "362"
+ },
+ "Actifs biologiques": {
+ "Animaux": {
+ "account_number": "3631"
+ },
+ "V\u00e9g\u00e9taux": {
+ "account_number": "3632"
+ },
+ "Autres stocks (activit\u00e9s annexes)": {
+ "account_number": "3638"
+ },
+ "account_number": "363"
+ },
+ "account_number": "36"
+ },
+ "Produits interm\u00e9diaires et r\u00e9siduels": {
+ "Produits interm\u00e9diaires": {
+ "Produits interm\u00e9diaires A": {
+ "account_number": "3711"
+ },
+ "Produits interm\u00e9diaires B": {
+ "account_number": "3712"
+ },
+ "account_number": "371"
+ },
+ "Produits r\u00e9siduels": {
+ "D\u00e9chets": {
+ "account_number": "3721"
+ },
+ "Rebuts": {
+ "account_number": "3722"
+ },
+ "Mati\u00e8res de R\u00e9cup\u00e9ration": {
+ "account_number": "3723"
+ },
+ "account_number": "372"
+ },
+ "Actifs biologiques": {
+ "Animaux": {
+ "account_number": "3731"
+ },
+ "V\u00e9g\u00e9taux": {
+ "account_number": "3732"
+ },
+ "Autres stocks (activit\u00e9s annexes)": {
+ "account_number": "3738"
+ },
+ "account_number": "373"
+ },
+ "account_number": "37"
+ },
+ "Stocks en cours de route, en consignation ou en d\u00e9p\u00f4t": {
+ "account_type": "Stock",
+ "Marchandises en cours de route": {
+ "account_number": "381"
+ },
+ "Mati\u00e8res premi\u00e8res et fournitures li\u00e9es en cours de route": {
+ "account_number": "382"
+ },
+ "Autres approvisionnements en cours de route": {
+ "account_number": "383"
+ },
+ "Produits finis en cours de route": {
+ "account_number": "386"
+ },
+ "Stock en consignation ou en d\u00e9p\u00f4t": {
+ "Stock en consignation": {
+ "account_number": "3871"
+ },
+ "Stock en d\u00e9p\u00f4t": {
+ "account_number": "3872"
+ },
+ "account_number": "387"
+ },
+ "Stock provenant d\u2019immobilisations mises hors service ou au rebut": {
+ "account_number": "388"
+ },
+ "account_number": "38"
+ },
+ "D\u00e9pr\u00e9ciations des stocks et encours de production": {
+ "D\u00e9pr\u00e9ciations des stocks de marchandises": {
+ "account_number": "391"
+ },
+ "D\u00e9pr\u00e9ciations des stocks de mati\u00e8res premi\u00e8res et fournitures li\u00e9es": {
+ "account_number": "392"
+ },
+ "D\u00e9pr\u00e9ciations des stocks d\u2019autres approvisionnements": {
+ "account_number": "393"
+ },
+ "D\u00e9pr\u00e9ciations des productions en cours": {
+ "account_number": "394"
+ },
+ "D\u00e9pr\u00e9ciations des services en cours": {
+ "account_number": "395"
+ },
+ "D\u00e9pr\u00e9ciations des stocks de produits finis": {
+ "account_number": "396"
+ },
+ "D\u00e9pr\u00e9ciations des stocks de produits interm\u00e9diaires et r\u00e9siduels": {
+ "account_number": "397"
+ },
+ "D\u00e9pr\u00e9ciations des stocks en cours de route, en consignation ou en d\u00e9p\u00f4t": {
+ "account_number": "398"
+ },
+ "account_number": "39"
+ },
+ "root_type": "Asset",
+ "account_number": "3"
+ },
+ "4-Comptes de Tiers (ACTIF)": {
+ "40-Fournisseurs et comptes rattach\u00e9s (ACTIF)": {
+ "Fournisseurs d\u00e9biteurs": {
+ "Fournisseurs Avances et acomptes vers\u00e9s": {
+ "account_number": "4091"
+ },
+ "Fournisseurs Groupe avances et acomptes vers\u00e9s": {
+ "account_number": "4092"
+ },
+ "Fournisseurs Sous-traitants avances et acomptes vers\u00e9s": {
+ "account_number": "4093"
+ },
+ "Fournisseurs Cr\u00e9ances pour emballages et mat\u00e9riels \u00e0 rendre": {
+ "account_number": "4094"
+ },
+ "Fournisseurs Rabais, remises, ristournes et autres avoirs \u00e0 obtenir": {
+ "account_number": "4098"
+ },
+ "account_number": "409"
+ }
+ },
+ "41-Clients et comptes rattach\u00e9s (ACTIF)": {
+ "Clients": {
+ "Clients": {
+ "account_type": "Receivable",
+ "account_number": "4111"
+ },
+ "Clients groupe": {
+ "account_type": "Receivable",
+ "account_number": "4112"
+ },
+ "Clients, \u00c9tat et Collectivit\u00e9s publiques": {
+ "account_type": "Receivable",
+ "account_number": "4114"
+ },
+ "Clients, organismes internationaux": {
+ "account_type": "Receivable",
+ "account_number": "4115"
+ },
+ "Clients, r\u00e9serve de propri\u00e9t\u00e9": {
+ "account_type": "Receivable",
+ "account_number": "4116"
+ },
+ "Client, retenues de garantie": {
+ "account_type": "Receivable",
+ "account_number": "4117"
+ },
+ "Clients, d\u00e9gr\u00e8vement de taxes sur la valeur ajout\u00e9e (TVA)": {
+ "account_type": "Receivable",
+ "account_number": "4118"
+ },
+ "account_type": "Receivable",
+ "account_number": "411"
+ },
+ "Clients, effets \u00e0 recevoir en portefeuille": {
+ "Clients, effets \u00e0 recevoir": {
+ "account_type": "Receivable",
+ "account_number": "4121"
+ },
+ "Clients Groupe, effets \u00e0 recevoir": {
+ "account_type": "Receivable",
+ "account_number": "4122"
+ },
+ "\u00c9tat et Collectivit\u00e9s publiques, effets \u00e0 recevoir": {
+ "account_type": "Receivable",
+ "account_number": "4124"
+ },
+ "Organismes Internationaux, effets \u00e0 recevoir": {
+ "account_type": "Receivable",
+ "account_number": "4125"
+ },
+ "account_type": "Receivable",
+ "account_number": "412"
+ },
+ "Clients, ch\u00e8ques, effets et autres valeurs impay\u00e9es": {
+ "Clients, ch\u00e8ques impay\u00e9s": {
+ "account_type": "Receivable",
+ "account_number": "4131"
+ },
+ "Clients, effets impay\u00e9s": {
+ "account_type": "Receivable",
+ "account_number": "4132"
+ },
+ "Clients, cartes de cr\u00e9dit impay\u00e9es": {
+ "account_type": "Receivable",
+ "account_number": "4133"
+ },
+ "Clients, autres valeurs impay\u00e9es": {
+ "account_type": "Receivable",
+ "account_number": "4138"
+ },
+ "account_type": "Receivable",
+ "account_number": "413"
+ },
+ "Cr\u00e9ances sur cessions courantes d\u2019immobilisations": {
+ "Cr\u00e9ances en compte, immobilisations incorporelles": {
+ "account_type": "Receivable",
+ "account_number": "4141"
+ },
+ "Cr\u00e9ances en compte, immobilisations corporelles": {
+ "account_type": "Receivable",
+ "account_number": "4142"
+ },
+ "Effets \u00e0 recevoir, immobilisations incorporelles": {
+ "account_type": "Receivable",
+ "account_number": "4146"
+ },
+ "Effets \u00e0 recevoir, immobilisations corporelles": {
+ "account_type": "Receivable",
+ "account_number": "4147"
+ },
+ "account_type": "Receivable",
+ "account_number": "414"
+ },
+ "Clients, effets escompt\u00e9s non \u00e9chus": {
+ "account_type": "Receivable",
+ "account_number": "415"
+ },
+ "Cr\u00e9ances clients litigieuses ou douteuses": {
+ "Cr\u00e9ances litigieuses": {
+ "account_type": "Receivable",
+ "account_number": "4161"
+ },
+ "Cr\u00e9ances douteuses": {
+ "account_type": "Receivable",
+ "account_number": "4162"
+ },
+ "account_type": "Receivable",
+ "account_number": "416"
+ },
+ "Clients, produits \u00e0 recevoir": {
+ "Clients, factures \u00e0 \u00e9tablir": {
+ "account_type": "Receivable",
+ "account_number": "4181"
+ },
+ "Clients, int\u00e9r\u00eats courus": {
+ "account_type": "Receivable",
+ "account_number": "4186"
+ },
+ "account_type": "Receivable",
+ "account_number": "418"
+ },
+ "account_type": "Receivable"
+ },
+ "42-Personnel (ACTIF)": {
+ "Personnel, avances et acomptes": {
+ "Personnel, avances": {
+ "account_number": "4211"
+ },
+ "Personnel, acomptes": {
+ "account_number": "4212"
+ },
+ "Frais avanc\u00e9s et fournitures au personnel": {
+ "account_number": "4213"
+ },
+ "account_number": "421"
+ }
+ },
+ "43-Organismes sociaux (ACTIF)": {
+ "431-S\u00e9curit\u00e9 sociale": {
+ "Prestations familiales": {
+ "account_number": "4311"
+ },
+ "Accidents de travail": {
+ "account_number": "4312"
+ },
+ "Caisse de retraite obligatoire": {
+ "account_number": "4313"
+ },
+ "Caisse de retraite facultative": {
+ "account_number": "4314"
+ },
+ "Autres cotisations sociales": {
+ "account_number": "4318"
+ }
+ },
+ "432-Caisses de retraite compl\u00e9mentaire": {},
+ "433-Autres organismes sociaux": {
+ "Mutuelle": {
+ "account_number": "4331"
+ },
+ "Assurances retraite": {
+ "account_number": "4332"
+ },
+ "Assurances et organismes de sant\u00e9": {
+ "account_number": "4333"
+ }
+ },
+ "438-Organismes sociaux, charges \u00e0 payer et produits \u00e0 recevoir": {
+ "Produits \u00e0 recevoir": {
+ "account_number": "4387"
+ }
+ }
+ },
+ "44-\u00c9tat et collectivit\u00e9s publiques (ACTIF)": {
+ "\u00c9tat, TVA factur\u00e9e": {
+ "TVA factur\u00e9e sur ventes": {
+ "account_number": "4431"
+ },
+ "TVA factur\u00e9e sur prestations de services": {
+ "account_number": "4432"
+ },
+ "TVA factur\u00e9e sur travaux": {
+ "account_number": "4433"
+ },
+ "TVA factur\u00e9e sur production livr\u00e9e \u00e0 soi-m\u00eame": {
+ "account_number": "4434"
+ },
+ "TVA sur factures \u00e0 \u00e9tablir": {
+ "account_number": "4435"
+ },
+ "account_number": "443"
+ },
+ "\u00c9tat, TVA r\u00e9cup\u00e9rable": {
+ "TVA r\u00e9cup\u00e9rable sur immobilisations": {
+ "account_number": "4451"
+ },
+ "TVA r\u00e9cup\u00e9rable sur achats": {
+ "account_number": "4452"
+ },
+ "TVA r\u00e9cup\u00e9rable sur transport": {
+ "account_number": "4453"
+ },
+ "TVA r\u00e9cup\u00e9rable sur services ext\u00e9rieurs et autres charges": {
+ "account_number": "4454"
+ },
+ "TVA r\u00e9cup\u00e9rable sur factures non parvenues": {
+ "account_number": "4455"
+ },
+ "TVA transf\u00e9r\u00e9e par d\u2019autres entit\u00e9s": {
+ "account_number": "4456"
+ },
+ "account_number": "445"
+ },
+ "\u00c9tat, charges \u00e0 payer et produits \u00e0 recevoir": {
+ "Charges \u00e0 payer": {
+ "account_number": "4486"
+ },
+ "Produits \u00e0 recevoir": {
+ "account_number": "4487"
+ },
+ "account_number": "448"
+ },
+ "\u00c9tat, cr\u00e9ances et dettes diverses": {
+ "\u00c9tat, obligations cautionn\u00e9es": {
+ "account_number": "4491"
+ },
+ "\u00c9tat, avances et acomptes vers\u00e9s sur imp\u00f4ts": {
+ "account_number": "4492"
+ },
+ "\u00c9tat, fonds de dotation \u00e0 recevoir": {
+ "account_number": "4493"
+ },
+ "\u00c9tat, subventions investissement \u00e0 recevoir": {
+ "account_number": "4494"
+ },
+ "\u00c9tat, subventions d\u2019exploitation \u00e0 recevoir": {
+ "account_number": "4495"
+ },
+ "\u00c9tat, subventions d\u2019\u00e9quilibre \u00e0 recevoir": {
+ "account_number": "4496"
+ },
+ "\u00c9tat, avances sur subventions": {
+ "account_number": "4497"
+ },
+ "\u00c9tat, fonds r\u00e9glement\u00e9s provisionn\u00e9s": {
+ "account_number": "4499"
+ },
+ "account_number": "449"
+ }
+ },
+ "45-Organismes internationaux (ACTIF)": {
+ "Op\u00e9rations avec les organismes africains": {
+ "account_number": "451"
+ },
+ "Op\u00e9rations avec les autres organismes internationaux": {
+ "account_number": "452"
+ },
+ "Organismes internationaux, fonds de dotation et subventions \u00e0 recevoir": {
+ "Organismes internationaux, fonds de dotation \u00e0 recevoir": {
+ "account_number": "4581"
+ },
+ "Organismes internationaux, subventions \u00e0 recevoir": {
+ "account_number": "4582"
+ },
+ "account_number": "458"
+ }
+ },
+ "46-Apporteurs, associ\u00e9s et groupe (ACTIF)": {
+ "461-Apporteurs, op\u00e9rations sur le capital": {
+ "Apporteurs, capital appel\u00e9, non vers\u00e9": {
+ "account_number": "4613"
+ },
+ "Apporteurs, compte d\u2019apport, op\u00e9rations de restructuration (fusion...)": {
+ "account_number": "4614"
+ },
+ "Apporteurs, titres \u00e0 \u00e9changer": {
+ "account_number": "4618"
+ }
+ },
+ "Apporteurs, restant d\u00fb sur capital appel\u00e9": {
+ "account_number": "467"
+ }
+ },
+ "47-D\u00e9biteurs et cr\u00e9diteurs divers (ACTIF)": {
+ "472-Cr\u00e9ances et dettes sur titres de placement": {
+ "Cr\u00e9ances sur cessions de titres de placement": {
+ "account_number": "4721"
+ },
+ "Versements restant \u00e0 effectuer sur titres de placement non lib\u00e9r\u00e9s": {
+ "account_number": "4726"
+ }
+ },
+ "473-Interm\u00e9diaires Op\u00e9rations faites pour compte de tiers": {
+ "Mandants": {
+ "account_number": "4731"
+ },
+ "Mandataires": {
+ "account_number": "4732"
+ },
+ "Commettants": {
+ "account_number": "4733"
+ },
+ "Commissionnaires": {
+ "account_number": "4734"
+ },
+ "\u00c9tat, Collectivit\u00e9s publiques, fonds global d\u2019allocation": {
+ "account_number": "4739"
+ }
+ },
+ "474-Compte de r\u00e9partition p\u00e9riodique des charges et des produits": {
+ "Compte de r\u00e9partition p\u00e9riodique des produits": {
+ "account_number": "4747"
+ }
+ },
+ "475-Compte transitoire, ajustement sp\u00e9cial li\u00e9 \u00e0 la r\u00e9vision du SYSCOHADA": {
+ "Compte actif": {
+ "account_type": "Temporary",
+ "account_number": "4751"
+ }
+ },
+ "Charges constat\u00e9es d\u2019avance": {
+ "account_number": "476"
+ },
+ "478-\u00c9carts de conversion actif": {
+ "Diminution des cr\u00e9ances d\u2019exploitation": {
+ "account_number": "4781"
+ },
+ "Diminution des cr\u00e9ances financi\u00e8res": {
+ "account_number": "4782"
+ },
+ "Augmentation des dettes d\u2019exploitation": {
+ "account_number": "4783"
+ },
+ "Augmentation des dettes financi\u00e8res": {
+ "account_number": "4784"
+ },
+ "Diff\u00e9rences d\u2019\u00e9valuation sur instruments de tr\u00e9sorerie": {
+ "account_number": "4786"
+ },
+ "Diff\u00e9rences compens\u00e9es par couverture de change": {
+ "account_number": "4788"
+ }
+ }
+ },
+ "48-Cr\u00e9ances et dettes hors activit\u00e9s ordinaires (ACTIF)": {
+ "Cr\u00e9ances sur cessions d\u2019immobilisations": {
+ "En compte, immobilisations incorporelles": {
+ "account_number": "4851"
+ },
+ "En compte, immobilisations corporelles": {
+ "account_number": "4852"
+ },
+ "Effets \u00e0 recevoir, immobilisations incorporelles": {
+ "account_number": "4853"
+ },
+ "Effets \u00e0 recevoir, immobilisations corporelles": {
+ "account_number": "4854"
+ },
+ "Effets escompt\u00e9s non \u00e9chus": {
+ "account_number": "4855"
+ },
+ "Retenues de garantie": {
+ "account_number": "4857"
+ },
+ "Factures \u00e0 \u00e9tablir": {
+ "account_number": "4858"
+ },
+ "account_number": "485"
+ },
+ "Autres cr\u00e9ances hors activit\u00e9s ordinaires (HAO)": {
+ "account_number": "488"
+ }
+ },
+ "49-D\u00e9pr\u00e9ciations et provisions pour risques \u00e0 court terme (tiers) (ACTIF)": {
+ "D\u00e9pr\u00e9ciations des comptes clients": {
+ "Cr\u00e9ances litigieuses": {
+ "account_number": "4911"
+ },
+ "Cr\u00e9ances douteuses": {
+ "account_number": "4912"
+ },
+ "account_number": "491"
+ },
+ "D\u00e9pr\u00e9ciations des comptes organismes internationaux": {
+ "account_number": "495"
+ },
+ "D\u00e9pr\u00e9ciations des comptes apporteurs, associ\u00e9s et groupe": {
+ "Associ\u00e9s, comptes courants": {
+ "account_number": "4962"
+ },
+ "Associ\u00e9s, op\u00e9rations faites en commun": {
+ "account_number": "4963"
+ },
+ "Groupe, comptes courants": {
+ "account_number": "4966"
+ },
+ "account_number": "496"
+ },
+ "D\u00e9pr\u00e9ciations des comptes d\u00e9biteurs divers": {
+ "account_number": "497"
+ },
+ "D\u00e9pr\u00e9ciations des comptes de cr\u00e9ances HAO": {
+ "Cr\u00e9ances sur cessions d\u2019immobilisations": {
+ "account_number": "4985"
+ },
+ "Cr\u00e9ances sur cessions de titres de placement": {
+ "account_number": "4986"
+ },
+ "Autres cr\u00e9ances HAO": {
+ "account_number": "4988"
+ },
+ "account_number": "498"
+ },
+ "Provisions pour risques \u00e0 court terme": {
+ "Sur op\u00e9rations d\u2019exploitation": {
+ "account_number": "4991"
+ },
+ "Sur op\u00e9rations financi\u00e8res": {
+ "account_number": "4997"
+ },
+ "Sur op\u00e9rations HAO": {
+ "account_number": "4998"
+ },
+ "account_number": "499"
+ }
+ },
+ "root_type": "Asset"
+ },
+ "4-Comptes de Tiers (PASSIF)": {
+ "40-Fournisseurs et comptes rattach\u00e9s (PASSIF)": {
+ "Fournisseurs, dettes en compte": {
+ "Fournisseurs": {
+ "account_type": "Payable",
+ "account_number": "4011"
+ },
+ "Fournisseurs groupe": {
+ "account_type": "Payable",
+ "account_number": "4012"
+ },
+ "Fournisseurs sous-traitants": {
+ "account_type": "Payable",
+ "account_number": "4013"
+ },
+ "Fournisseurs, r\u00e9serve de propri\u00e9t\u00e9": {
+ "account_type": "Payable",
+ "account_number": "4016"
+ },
+ "Fournisseur, retenues de garantie": {
+ "account_type": "Payable",
+ "account_number": "4017"
+ },
+ "account_type": "Payable",
+ "account_number": "401"
+ },
+ "Fournisseurs, effets \u00e0 payer": {
+ "Fournisseurs Effets \u00e0 payer": {
+ "account_type": "Payable",
+ "account_number": "4021"
+ },
+ "Fournisseurs Groupe, effets \u00e0 payer": {
+ "account_type": "Payable",
+ "account_number": "4022"
+ },
+ "Fournisseurs Sous-traitants, effets \u00e0 payer": {
+ "account_type": "Payable",
+ "account_number": "4023"
+ },
+ "account_type": "Payable",
+ "account_number": "402"
+ },
+ "Fournisseurs, acquisitions courantes d\u2019immobilisations": {
+ "Fournisseurs Dettes en comptes, immobilisations incorporelles": {
+ "account_type": "Payable",
+ "account_number": "4041"
+ },
+ "Fournisseurs Dettes en comptes, immobilisations corporelles": {
+ "account_type": "Payable",
+ "account_number": "4042"
+ },
+ "Fournisseurs Effets \u00e0 payer, immobilisations incorporelles": {
+ "account_type": "Payable",
+ "account_number": "4046"
+ },
+ "Fournisseurs Effets \u00e0 payer, immobilisations corporelles": {
+ "account_type": "Payable",
+ "account_number": "4047"
+ },
+ "account_type": "Payable",
+ "account_number": "404"
+ },
+ "Fournisseurs, factures non parvenues": {
+ "Fournisseurs": {
+ "account_type": "Stock Received But Not Billed",
+ "account_number": "4081"
+ },
+ "Fournisseurs groupe": {
+ "account_type": "Stock Received But Not Billed",
+ "account_number": "4082"
+ },
+ "Fournisseurs sous-traitants": {
+ "account_type": "Stock Received But Not Billed",
+ "account_number": "4083"
+ },
+ "Fournisseurs, int\u00e9r\u00eats courus": {
+ "account_type": "Stock Received But Not Billed",
+ "account_number": "4086"
+ },
+ "account_type": "Stock Received But Not Billed",
+ "account_number": "408"
+ },
+ "account_type": "Payable"
+ },
+ "41-Clients et comptes rattach\u00e9s (PASSIF)": {
+ "Clients cr\u00e9diteurs": {
+ "Clients, avances et acomptes re\u00e7us": {
+ "account_number": "4191"
+ },
+ "Clients groupe, avances et acomptes re\u00e7us": {
+ "account_number": "4192"
+ },
+ "Clients, dettes pour emballages et mat\u00e9riels consign\u00e9s": {
+ "account_number": "4194"
+ },
+ "Clients, rabais, remises, ristournes et autres avoirs \u00e0 accorder": {
+ "account_number": "4198"
+ },
+ "account_number": "419"
+ }
+ },
+ "42-Personnel (PASSIF)": {
+ "Personnel, r\u00e9mun\u00e9rations dues": {
+ "account_number": "422"
+ },
+ "Personnel, oppositions, saisies-arr\u00eats": {
+ "Personnel, oppositions": {
+ "account_number": "4231"
+ },
+ "Personnel, saisies-arr\u00eats": {
+ "account_number": "4232"
+ },
+ "Personnel, avis \u00e0 tiers d\u00e9tenteur": {
+ "account_number": "4233"
+ },
+ "account_number": "423"
+ },
+ "Personnel, \u0153uvres sociales internes": {
+ "Assistance m\u00e9dicale": {
+ "account_number": "4241"
+ },
+ "Allocations familiales": {
+ "account_number": "4242"
+ },
+ "Organismes sociaux rattach\u00e9s \u00e0 l\u2019entit\u00e9": {
+ "account_number": "4245"
+ },
+ "Autres \u0153uvres sociales internes": {
+ "account_number": "4248"
+ },
+ "account_number": "424"
+ },
+ "Repr\u00e9sentants du personnel": {
+ "D\u00e9l\u00e9gu\u00e9s du personnel": {
+ "account_number": "4251"
+ },
+ "Syndicats et Comit\u00e9s d\u2019entreprises, d\u2019\u00c9tablissement": {
+ "account_number": "4252"
+ },
+ "Autres repr\u00e9sentants du personnel": {
+ "account_number": "4258"
+ },
+ "account_number": "425"
+ },
+ "Personnel, participation aux b\u00e9n\u00e9fices et au capital": {
+ "Participation aux b\u00e9n\u00e9fices": {
+ "account_number": "4261"
+ },
+ "Participation au capital": {
+ "account_number": "4264"
+ },
+ "account_number": "426"
+ },
+ "Personnel d\u00e9p\u00f4ts": {
+ "account_number": "427"
+ },
+ "Personnel, charges \u00e0 payer et produits \u00e0 recevoir": {
+ "Dettes provisionn\u00e9es pour cong\u00e9s \u00e0 payer": {
+ "account_number": "4281"
+ },
+ "Autres charges \u00e0 payer": {
+ "account_number": "4286"
+ },
+ "Produits \u00e0 recevoir": {
+ "account_number": "4287"
+ },
+ "account_number": "428"
+ }
+ },
+ "43-Organismes sociaux (PASSIF)": {
+ "438-Organismes sociaux, charges \u00e0 payer et produits \u00e0 recevoir": {
+ "Charges sociales sur gratifications \u00e0 payer": {
+ "account_number": "4381"
+ },
+ "Charges sociales sur cong\u00e9s \u00e0 payer": {
+ "account_number": "4382"
+ },
+ "Autres charges \u00e0 payer": {
+ "account_number": "4386"
+ }
+ }
+ },
+ "44-\u00c9tat et collectivit\u00e9s publiques (PASSIF)": {
+ "\u00c9tat, imp\u00f4t sur les b\u00e9n\u00e9fices": {
+ "account_number": "441"
+ },
+ "\u00c9tat, autres imp\u00f4ts et taxes": {
+ "Imp\u00f4ts et taxes d\u2019\u00c9tat": {
+ "account_number": "4421"
+ },
+ "Imp\u00f4ts et taxes pour les collectivit\u00e9s publiques": {
+ "account_number": "4422"
+ },
+ "Imp\u00f4ts et taxes recouvrables sur des obligataires": {
+ "account_number": "4423"
+ },
+ "Imp\u00f4ts et taxes recouvrables sur des associ\u00e9s": {
+ "account_number": "4424"
+ },
+ "Droits de douane": {
+ "account_number": "4426"
+ },
+ "Autres imp\u00f4ts et taxes": {
+ "account_number": "4428"
+ },
+ "account_number": "442"
+ },
+ "\u00c9tat, TVA due ou cr\u00e9dit de TVA": {
+ "\u00c9tat, TVA due": {
+ "account_number": "4441"
+ },
+ "\u00c9tat, cr\u00e9dit de TVA \u00e0 reporter": {
+ "account_number": "4449"
+ },
+ "account_number": "444"
+ },
+ "\u00c9tat, autres taxes sur le chiffre d\u2019affaires": {
+ "account_number": "446"
+ },
+ "\u00c9tat, imp\u00f4ts retenus \u00e0 la source": {
+ "Imp\u00f4t G\u00e9n\u00e9ral sur le revenu": {
+ "account_number": "4471"
+ },
+ "Imp\u00f4ts sur salaires": {
+ "account_number": "4472"
+ },
+ "Contribution nationale": {
+ "account_number": "4473"
+ },
+ "Contribution nationale de solidarit\u00e9": {
+ "account_number": "4474"
+ },
+ "Autres imp\u00f4ts et contributions": {
+ "account_number": "4478"
+ },
+ "account_number": "447"
+ }
+ },
+ "46-Apporteurs, associ\u00e9s et groupe (PASSIF)": {
+ "461-Apporteurs, op\u00e9rations sur le capital (PASSIF)": {
+ "Apporteurs, apports en nature": {
+ "account_number": "4611"
+ },
+ "Apporteurs, apports en num\u00e9raire": {
+ "account_number": "4612"
+ },
+ "Apporteurs, versements re\u00e7us sur augmentation de capital": {
+ "account_number": "4615"
+ },
+ "Apporteurs, versements anticip\u00e9s": {
+ "account_number": "4616"
+ },
+ "Apporteurs d\u00e9faillants": {
+ "account_number": "4617"
+ },
+ "Apporteurs, capital \u00e0 rembourser": {
+ "account_number": "4619"
+ }
+ },
+ "462-Associ\u00e9s, comptes courants": {
+ "Principal": {
+ "account_number": "4621"
+ },
+ "Int\u00e9r\u00eats courus": {
+ "account_number": "4626"
+ }
+ },
+ "463-Associ\u00e9s, op\u00e9rations faites en commun et GIE": {
+ "Op\u00e9rations courantes": {
+ "account_number": "4631"
+ },
+ "Int\u00e9r\u00eats courus": {
+ "account_number": "4636"
+ }
+ },
+ "Associ\u00e9s, dividendes \u00e0 payer": {
+ "account_number": "465"
+ },
+ "Groupe, comptes courants": {
+ "account_number": "466"
+ }
+ },
+ "47-D\u00e9biteurs et cr\u00e9diteurs divers (PASSIF)": {
+ "471-D\u00e9biteurs et cr\u00e9diteurs divers": {
+ "D\u00e9biteurs divers": {
+ "account_number": "4711"
+ },
+ "Cr\u00e9diteurs divers": {
+ "account_number": "4712"
+ },
+ "Obligataires": {
+ "account_number": "4713"
+ },
+ "R\u00e9mun\u00e9rations d\u2019administrateurs": {
+ "account_number": "4715"
+ },
+ "Compte d\u2019affacturage": {
+ "account_number": "4716"
+ },
+ "D\u00e9biteurs divers retenues de garantie": {
+ "account_number": "4717"
+ },
+ "Apport, compte de fusion et op\u00e9rations assimil\u00e9es": {
+ "account_number": "4718"
+ },
+ "Bons de souscription d\u2019actions et d\u2019obligations": {
+ "account_number": "4719"
+ }
+ },
+ "474-Compte de r\u00e9partition p\u00e9riodique des charges et des produits (PASSIF)": {
+ "Compte de r\u00e9partition p\u00e9riodique des charges": {
+ "account_number": "4746"
+ }
+ },
+ "475-Compte transitoire, ajustement sp\u00e9cial li\u00e9 \u00e0 la r\u00e9vision du SYSCOHADA (PASSIF)": {
+ "Compte passif": {
+ "account_number": "4752"
+ }
+ },
+ "Produits constat\u00e9s d\u2019avance": {
+ "account_number": "477"
+ },
+ "479-\u00c9carts de conversion passif": {
+ "Augmentation des cr\u00e9ances d\u2019exploitation": {
+ "account_number": "4791"
+ },
+ "Augmentation des cr\u00e9ances financi\u00e8res": {
+ "account_number": "4792"
+ },
+ "Diminution des dettes d\u2019exploitation": {
+ "account_number": "4793"
+ },
+ "Diminution des dettes financi\u00e8res": {
+ "account_number": "4794"
+ },
+ "Diff\u00e9rences d\u2019\u00e9valuation sur instruments de tr\u00e9sorerie": {
+ "account_number": "4797"
+ },
+ "Diff\u00e9rences compens\u00e9es par couverture de change": {
+ "account_number": "4798"
+ }
+ }
+ },
+ "48-Cr\u00e9ances et dettes hors activit\u00e9s ordinaires (HAO) (PASSIF)": {
+ "Fournisseurs d\u2019investissements": {
+ "Immobilisations incorporelles": {
+ "account_number": "4811"
+ },
+ "Immobilisations corporelles": {
+ "account_number": "4812"
+ },
+ "Versements restant \u00e0 effectuer sur titres de participation et titres immobilis\u00e9s non lib\u00e9r\u00e9s": {
+ "account_number": "4813"
+ },
+ "R\u00e9serve de propri\u00e9t\u00e9": {
+ "account_number": "4816"
+ },
+ "Retenues de garantie": {
+ "account_number": "4817"
+ },
+ "Factures non parvenues": {
+ "account_number": "4818"
+ },
+ "account_number": "481"
+ },
+ "Fournisseurs d\u2019investissements, effets \u00e0 payer": {
+ "Immobilisations incorporelles": {
+ "account_number": "4821"
+ },
+ "Immobilisations corporelles": {
+ "account_number": "4822"
+ },
+ "account_number": "482"
+ },
+ "Autres dettes hors activit\u00e9s ordinaires (HAO)": {
+ "Produits": {
+ "account_number": "4887"
+ },
+ "account_number": "484"
+ }
+ },
+ "root_type": "Liability"
+ },
+ "Comptes de tr\u00e9sorerie": {
+ "Titres de placement": {
+ "Titres du tr\u00e9sor et bons de caisse \u00e0 court terme": {
+ "Titres du Tr\u00e9sor \u00e0 court terme": {
+ "account_number": "5011"
+ },
+ "Titres d\u2019organismes financiers": {
+ "account_number": "5012"
+ },
+ "Bons de caisse \u00e0 court terme": {
+ "account_number": "5013"
+ },
+ "Frais d\u2019acquisition des titres de tr\u00e9sor et bons de caisse": {
+ "account_number": "5016"
+ },
+ "account_number": "501"
+ },
+ "Actions": {
+ "Actions ou parts propres": {
+ "account_number": "5021"
+ },
+ "Actions cot\u00e9es": {
+ "account_number": "5022"
+ },
+ "Actions non cot\u00e9es": {
+ "account_number": "5023"
+ },
+ "Actions d\u00e9membr\u00e9es (certificats d\u2019investissement, droits de vote)": {
+ "account_number": "5024"
+ },
+ "Autres actions": {
+ "account_number": "5025"
+ },
+ "Frais d\u2019acquisition des actions": {
+ "account_number": "5026"
+ },
+ "account_number": "502"
+ },
+ "Obligations": {
+ "Obligations \u00e9mises par la soci\u00e9t\u00e9 et rachet\u00e9es par elle": {
+ "account_number": "5031"
+ },
+ "Obligations cot\u00e9es": {
+ "account_number": "5032"
+ },
+ "Obligations non cot\u00e9es": {
+ "account_number": "5033"
+ },
+ "Autres obligations": {
+ "account_number": "5035"
+ },
+ "Frais d\u2019acquisition des obligations": {
+ "account_number": "5036"
+ },
+ "account_number": "503"
+ },
+ "Bons de souscription": {
+ "Bons de souscription d\u2019actions": {
+ "account_number": "5042"
+ },
+ "Bons de souscription d\u2019obligations": {
+ "account_number": "5043"
+ },
+ "account_number": "504"
+ },
+ "Titres n\u00e9gociables hors r\u00e9gion": {
+ "account_number": "505"
+ },
+ "Int\u00e9r\u00eats courus": {
+ "Titres du Tr\u00e9sor et bons de caisse \u00e0 court terme": {
+ "account_number": "5061"
+ },
+ "Actions": {
+ "account_number": "5062"
+ },
+ "Obligations": {
+ "account_number": "5063"
+ },
+ "account_number": "506"
+ },
+ "Autres titres de placement et cr\u00e9ances assimil\u00e9es": {
+ "account_number": "508"
+ },
+ "account_number": "50"
+ },
+ "Valeurs \u00e0 encaisser": {
+ "Effets \u00e0 encaisser": {
+ "account_number": "511"
+ },
+ "Effets \u00e0 l\u2019encaissement": {
+ "account_number": "512"
+ },
+ "Ch\u00e8ques \u00e0 encaisser": {
+ "account_number": "513"
+ },
+ "Ch\u00e8ques \u00e0 l\u2019encaissement": {
+ "account_number": "514"
+ },
+ "Cartes de cr\u00e9dit \u00e0 encaisser": {
+ "account_number": "515"
+ },
+ "Autres valeurs \u00e0 l\u2019encaissement": {
+ "Warrants": {
+ "account_number": "5181"
+ },
+ "Billets de fonds": {
+ "account_number": "5182"
+ },
+ "Ch\u00e8ques de voyage": {
+ "account_number": "5185"
+ },
+ "Coupons \u00e9chus": {
+ "account_number": "5186"
+ },
+ "Int\u00e9r\u00eats \u00e9chus des obligations": {
+ "account_number": "5187"
+ },
+ "account_number": "518"
+ },
+ "account_number": "51"
+ },
+ "Banques": {
+ "Banques locales": {
+ "Banques en monnaie nationale": {
+ "account_type": "Bank",
+ "account_number": "5211"
+ },
+ "Banques en devises": {
+ "account_type": "Bank",
+ "account_number": "5215"
+ },
+ "account_type": "Bank",
+ "account_number": "521"
+ },
+ "Banques autres \u00c9tats r\u00e9gion": {
+ "account_number": "522"
+ },
+ "Banques autres \u00c9tats zone mon\u00e9taire": {
+ "account_number": "523"
+ },
+ "Banques hors zone mon\u00e9taire": {
+ "account_number": "524"
+ },
+ "Banques d\u00e9p\u00f4t \u00e0 terme": {
+ "account_number": "525"
+ },
+ "Banques, int\u00e9r\u00eats courus": {
+ "Banque, int\u00e9r\u00eats courus, charges \u00e0 payer": {
+ "account_number": "5261"
+ },
+ "Banque, int\u00e9r\u00eats courus, produits \u00e0 recevoir": {
+ "account_number": "5267"
+ },
+ "account_number": "526"
+ },
+ "account_number": "52"
+ },
+ "\u00c9tablissements financiers et assimil\u00e9s": {
+ "Ch\u00e8ques postaux": {
+ "account_number": "531"
+ },
+ "Tr\u00e9sor": {
+ "account_number": "532"
+ },
+ "Soci\u00e9t\u00e9s de gestion et d\u2019interm\u00e9diation (SGI)": {
+ "account_number": "533"
+ },
+ "\u00c9tablissements financiers, int\u00e9r\u00eats courus": {
+ "account_number": "536"
+ },
+ "Autres organismes financiers": {
+ "account_number": "538"
+ },
+ "account_number": "53"
+ },
+ "Instruments de tr\u00e9sorerie": {
+ "Options de taux d\u2019int\u00e9r\u00eat": {
+ "account_number": "541"
+ },
+ "Options de taux de change": {
+ "account_number": "542"
+ },
+ "Options de taux boursiers": {
+ "account_number": "543"
+ },
+ "Instruments de march\u00e9s \u00e0 terme": {
+ "account_number": "544"
+ },
+ "Avoirs d\u2019or et autres m\u00e9taux pr\u00e9cieux": {
+ "account_number": "545"
+ },
+ "account_number": "54"
+ },
+ "Instruments de monnaie \u00e9lectronique": {
+ "Monnaie \u00e9lectronique carte carburant": {
+ "account_number": "551"
+ },
+ "Monnaie \u00e9lectronique t\u00e9l\u00e9phone portable": {
+ "account_number": "552"
+ },
+ "Monnaie \u00e9lectronique carte p\u00e9age": {
+ "account_number": "553"
+ },
+ "Porte-monnaie \u00e9lectronique": {
+ "account_number": "554"
+ },
+ "Autres instruments de monnaies \u00e9lectroniques": {
+ "account_number": "558"
+ },
+ "account_number": "55"
+ },
+ "Banques, cr\u00e9dits de tr\u00e9sorerie et d\u2019escompte": {
+ "Cr\u00e9dits de tr\u00e9sorerie": {
+ "account_number": "561"
+ },
+ "Escompte de cr\u00e9dits de campagne": {
+ "account_number": "564"
+ },
+ "Escompte de cr\u00e9dits ordinaires": {
+ "account_number": "565"
+ },
+ "Banques, cr\u00e9dits de tr\u00e9sorerie, int\u00e9r\u00eats courus": {
+ "account_number": "566"
+ },
+ "account_number": "56"
+ },
+ "Caisse": {
+ "Caisse si\u00e8ge social": {
+ "Caisse en monnaie nationale": {
+ "account_number": "5711"
+ },
+ "Caisse en devises": {
+ "account_number": "5712"
+ },
+ "account_number": "571"
+ },
+ "Caisse succursale A": {
+ "En monnaie nationale": {
+ "account_number": "5721"
+ },
+ "En devises": {
+ "account_number": "5722"
+ },
+ "account_number": "572"
+ },
+ "Caisse succursale B": {
+ "En monnaie nationale": {
+ "account_number": "5731"
+ },
+ "En devises": {
+ "account_number": "5732"
+ },
+ "account_number": "573"
+ },
+ "account_number": "57"
+ },
+ "R\u00e9gies d\u2019avances, accr\u00e9ditifs et virements internes": {
+ "R\u00e9gies d\u2019avance": {
+ "account_number": "581"
+ },
+ "Accr\u00e9ditifs": {
+ "account_number": "582"
+ },
+ "Virements de fonds": {
+ "account_number": "585"
+ },
+ "Autres virements internes": {
+ "account_number": "588"
+ },
+ "account_number": "58"
+ },
+ "D\u00e9pr\u00e9ciations et provisions pour risque \u00e0 court terme": {
+ "D\u00e9pr\u00e9ciations des titres de placement": {
+ "account_number": "590"
+ },
+ "D\u00e9pr\u00e9ciations des titres et valeurs \u00e0 encaisser": {
+ "account_number": "591"
+ },
+ "D\u00e9pr\u00e9ciations des comptes banques": {
+ "account_number": "592"
+ },
+ "D\u00e9pr\u00e9ciations des comptes \u00e9tablissements financiers et assimil\u00e9s": {
+ "account_number": "593"
+ },
+ "D\u00e9pr\u00e9ciations des comptes d\u2019instruments de tr\u00e9sorerie": {
+ "account_number": "594"
+ },
+ "Provisions pour risque \u00e0 court terme \u00e0 caract\u00e8re financier": {
+ "account_number": "599"
+ },
+ "account_number": "59"
+ },
+ "root_type": "Asset",
+ "account_number": "5"
+ },
+ "Comptes de charges des activit\u00e9s ordinaires": {
+ "Achats et variations de stocks": {
+ "Achats de marchandises": {
+ "Dans la R\u00e9gion": {
+ "account_number": "6011"
+ },
+ "Hors R\u00e9gion": {
+ "account_number": "6012"
+ },
+ "Aux entit\u00e9s du groupe dans la R\u00e9gion": {
+ "account_number": "6013"
+ },
+ "Aux entit\u00e9s du groupe hors R\u00e9gion": {
+ "account_number": "6014"
+ },
+ "Frais sur achats": {
+ "account_number": "6015"
+ },
+ "Rabais, remises et ristournes obtenus (non ventil\u00e9s)": {
+ "account_number": "6019"
+ },
+ "account_number": "601"
+ },
+ "Achats de mati\u00e8res premi\u00e8res et fournitures li\u00e9es": {
+ "Dans la R\u00e9gion": {
+ "account_number": "6021"
+ },
+ "Hors R\u00e9gion": {
+ "account_number": "6022"
+ },
+ "Aux entit\u00e9s du groupe dans la R\u00e9gion": {
+ "account_number": "6023"
+ },
+ "Aux entit\u00e9s du groupe hors R\u00e9gion": {
+ "account_number": "6024"
+ },
+ "Frais sur achats": {
+ "account_number": "6025"
+ },
+ "Rabais, remises et ristournes obtenus (non ventil\u00e9s)": {
+ "account_number": "6029"
+ },
+ "account_number": "602"
+ },
+ "Variations des stocks de biens achet\u00e9s": {
+ "Variations des stocks de marchandises": {
+ "account_number": "6031"
+ },
+ "Variations des stocks de mati\u00e8res premi\u00e8res et fournitures li\u00e9es": {
+ "account_number": "6032"
+ },
+ "Variations des stocks d\u2019autres approvisionnements": {
+ "account_number": "6033"
+ },
+ "account_number": "603"
+ },
+ "Achats stock\u00e9s de mati\u00e8res et fournitures consommables": {
+ "Mati\u00e8res consommables": {
+ "account_number": "6041"
+ },
+ "Mati\u00e8res combustibles": {
+ "account_number": "6042"
+ },
+ "Produits d\u2019entretien": {
+ "account_number": "6043"
+ },
+ "Fournitures d\u2019atelier et d\u2019usine": {
+ "account_number": "6044"
+ },
+ "Frais sur achat": {
+ "account_number": "6045"
+ },
+ "Fournitures de magasin": {
+ "account_number": "6046"
+ },
+ "Fournitures de bureau": {
+ "account_number": "6047"
+ },
+ "Rabais, remises et ristournes obtenus (non ventil\u00e9s)": {
+ "account_number": "6049"
+ },
+ "account_number": "604"
+ },
+ "Autres achats": {
+ "Fournitures non stockables Eau": {
+ "account_number": "6051"
+ },
+ "Fournitures non stockables \u00c9lectricit\u00e9": {
+ "account_number": "6052"
+ },
+ "Fournitures non stockables Autres \u00e9nergies": {
+ "account_number": "6053"
+ },
+ "Fournitures d\u2019entretien non stockables": {
+ "account_number": "6054"
+ },
+ "Fournitures de bureau non stockables": {
+ "account_number": "6055"
+ },
+ "Achats de petit mat\u00e9riel et outillage": {
+ "account_number": "6056"
+ },
+ "Achats d\u2019\u00e9tudes et prestations de services": {
+ "account_number": "6057"
+ },
+ "Achats de travaux, mat\u00e9riels et \u00e9quipements": {
+ "account_number": "6058"
+ },
+ "Rabais, remises et ristournes obtenus (non ventil\u00e9s)": {
+ "account_number": "6059"
+ },
+ "account_number": "605"
+ },
+ "Achats d\u2019emballages": {
+ "Emballages perdus": {
+ "account_number": "6081"
+ },
+ "Emballages r\u00e9cup\u00e9rables non identifiables": {
+ "account_number": "6082"
+ },
+ "Emballages \u00e0 usage mixte": {
+ "account_number": "6083"
+ },
+ "Frais sur achats": {
+ "account_number": "6085"
+ },
+ "Rabais, remises et ristournes obtenus (non ventil\u00e9s)": {
+ "account_number": "6089"
+ },
+ "account_number": "608"
+ },
+ "account_number": "60"
+ },
+ "Transports": {
+ "Transports sur ventes": {
+ "account_number": "612"
+ },
+ "Transports pour le compte de tiers": {
+ "account_number": "613"
+ },
+ "Transports du personnel": {
+ "account_number": "614"
+ },
+ "Transports de plis": {
+ "account_number": "616"
+ },
+ "Autres frais de transport": {
+ "Voyages et d\u00e9placements": {
+ "account_number": "6181"
+ },
+ "Transports entre \u00e9tablissements ou chantiers": {
+ "account_number": "6182"
+ },
+ "Transports administratifs": {
+ "account_number": "6183"
+ },
+ "account_number": "618"
+ },
+ "account_number": "61"
+ },
+ "Services ext\u00e9rieurs": {
+ "Sous-traitance g\u00e9n\u00e9rale": {
+ "account_number": "621"
+ },
+ "Locations, charges locatives": {
+ "Locations de terrains": {
+ "account_number": "6221"
+ },
+ "Locations de b\u00e2timents": {
+ "account_number": "6222"
+ },
+ "Locations de mat\u00e9riels et outillages": {
+ "account_number": "6223"
+ },
+ "Malis sur emballages": {
+ "account_number": "6224"
+ },
+ "Locations d\u2019emballages": {
+ "account_number": "6225"
+ },
+ "Fermages et loyers du foncier": {
+ "account_number": "6226"
+ },
+ "Locations et charges locatives diverses": {
+ "account_number": "6228"
+ },
+ "account_number": "622"
+ },
+ "Redevances de location acquisition": {
+ "Cr\u00e9dit-bail immobilier": {
+ "account_number": "6232"
+ },
+ "Cr\u00e9dit-bail mobilier": {
+ "account_number": "6233"
+ },
+ "Location-vente": {
+ "account_number": "6234"
+ },
+ "Autres contrats de location acquisition": {
+ "account_number": "6238"
+ },
+ "account_number": "623"
+ },
+ "Entretien, r\u00e9parations, remise en \u00e9tat et maintenance": {
+ "Entretien et r\u00e9parations des biens immobiliers": {
+ "account_number": "6241"
+ },
+ "Entretien et r\u00e9parations des biens mobiliers": {
+ "account_number": "6242"
+ },
+ "Maintenance": {
+ "account_number": "6243"
+ },
+ "Charges de d\u00e9mant\u00e8lement et remise en \u00e9tat": {
+ "account_number": "6244"
+ },
+ "Autres entretiens et r\u00e9parations": {
+ "account_number": "6248"
+ },
+ "account_number": "624"
+ },
+ "Primes d\u2019assurance": {
+ "Assurances multirisques": {
+ "account_number": "6251"
+ },
+ "Assurances mat\u00e9riel de transport": {
+ "account_number": "6252"
+ },
+ "Assurances risques d\u2019exploitation": {
+ "account_number": "6253"
+ },
+ "Assurances responsabilit\u00e9 du producteur": {
+ "account_number": "6254"
+ },
+ "Assurances insolvabilit\u00e9 clients": {
+ "account_number": "6255"
+ },
+ "Assurances transport sur ventes": {
+ "account_number": "6257"
+ },
+ "Autres primes d\u2019assurances": {
+ "account_number": "6258"
+ },
+ "account_number": "625"
+ },
+ "\u00c9tudes, recherches et documentation": {
+ "\u00c9tudes et recherches": {
+ "account_number": "6261"
+ },
+ "Documentation g\u00e9n\u00e9rale": {
+ "account_number": "6265"
+ },
+ "Documentation technique": {
+ "account_number": "6266"
+ },
+ "account_number": "626"
+ },
+ "Publicit\u00e9, publications, relations publiques": {
+ "Annonces, insertions": {
+ "account_number": "6271"
+ },
+ "Catalogues, imprim\u00e9s publicitaires": {
+ "account_number": "6272"
+ },
+ "\u00c9chantillons": {
+ "account_number": "6273"
+ },
+ "Foires et expositions": {
+ "account_number": "6274"
+ },
+ "Publications": {
+ "account_number": "6275"
+ },
+ "Cadeaux \u00e0 la client\u00e8le": {
+ "account_number": "6276"
+ },
+ "Frais de colloques, s\u00e9minaires, conf\u00e9rences": {
+ "account_number": "6277"
+ },
+ "Autres charges de publicit\u00e9 et relations publiques": {
+ "account_number": "6278"
+ },
+ "account_number": "627"
+ },
+ "Frais de t\u00e9l\u00e9communications": {
+ "Frais de t\u00e9l\u00e9phone": {
+ "account_number": "6281"
+ },
+ "Frais de t\u00e9lex": {
+ "account_number": "6282"
+ },
+ "Frais de t\u00e9l\u00e9copie": {
+ "account_number": "6283"
+ },
+ "Autres frais de t\u00e9l\u00e9communications": {
+ "account_number": "6288"
+ },
+ "account_number": "628"
+ },
+ "account_number": "62"
+ },
+ "Autres services ext\u00e9rieurs": {
+ "Frais bancaires": {
+ "Frais sur titres (vente, garde)": {
+ "account_number": "6311"
+ },
+ "Frais sur effets": {
+ "account_number": "6312"
+ },
+ "Location de coffres": {
+ "account_number": "6313"
+ },
+ "Commissions d\u2019affacturage": {
+ "account_number": "6314"
+ },
+ "Commissions sur cartes de cr\u00e9dit": {
+ "account_number": "6315"
+ },
+ "Frais d\u2019\u00e9mission d\u2019emprunts": {
+ "account_number": "6316"
+ },
+ "Frais sur instruments monnaie \u00e9lectronique": {
+ "account_number": "6317"
+ },
+ "Autres frais bancaires": {
+ "account_number": "6318"
+ },
+ "account_number": "631"
+ },
+ "R\u00e9mun\u00e9rations d\u2019interm\u00e9diaires et de conseils": {
+ "Commissions et courtages sur ventes": {
+ "account_number": "6322"
+ },
+ "Honoraires des professions r\u00e9glement\u00e9es": {
+ "account_number": "6324"
+ },
+ "Frais d\u2019actes et de contentieux": {
+ "account_number": "6325"
+ },
+ "R\u00e9mun\u00e9rations d\u2019affacturage": {
+ "account_number": "6326"
+ },
+ "R\u00e9mun\u00e9rations des autres prestataires de services": {
+ "account_number": "6327"
+ },
+ "Divers frais": {
+ "account_number": "6328"
+ },
+ "account_number": "632"
+ },
+ "Frais de formation du personnel": {
+ "account_number": "633"
+ },
+ "Redevances pour brevets, licences, logiciels, concessions et droits et valeurs similaires": {
+ "Redevances pour brevets, licences": {
+ "account_number": "6342"
+ },
+ "Redevances pour logiciels": {
+ "account_number": "6343"
+ },
+ "Redevances pour marques": {
+ "account_number": "6344"
+ },
+ "Redevances pour sites internet": {
+ "account_number": "6345"
+ },
+ "Redevances pour concessions, droits et valeurs similaires": {
+ "account_number": "6346"
+ },
+ "account_number": "634"
+ },
+ "Cotisations": {
+ "Cotisations": {
+ "account_number": "6351"
+ },
+ "Concours divers": {
+ "account_number": "6358"
+ },
+ "account_number": "635"
+ },
+ "R\u00e9mun\u00e9rations de personnel ext\u00e9rieur \u00e0 l\u2019entit\u00e9": {
+ "Personnel int\u00e9rimaire": {
+ "account_number": "6371"
+ },
+ "Personnel d\u00e9tach\u00e9 ou pr\u00eat\u00e9 \u00e0 l\u2019entit\u00e9": {
+ "account_number": "6372"
+ },
+ "account_number": "637"
+ },
+ "Autres charges externes": {
+ "Frais de recrutement du personnel": {
+ "account_number": "6381"
+ },
+ "Frais de d\u00e9m\u00e9nagement": {
+ "account_number": "6382"
+ },
+ "R\u00e9ceptions": {
+ "account_number": "6383"
+ },
+ "Missions": {
+ "account_number": "6384"
+ },
+ "Charges de copropri\u00e9t\u00e9": {
+ "account_number": "6385"
+ },
+ "account_number": "638"
+ },
+ "account_number": "63"
+ },
+ "Imp\u00f4ts et taxes": {
+ "Imp\u00f4ts et taxes directs": {
+ "Imp\u00f4ts fonciers et taxes annexes": {
+ "account_number": "6411"
+ },
+ "Patentes, licences et taxes annexes": {
+ "account_number": "6412"
+ },
+ "Taxes sur appointements et salaires": {
+ "account_number": "6413"
+ },
+ "Taxes d\u2019apprentissage": {
+ "account_number": "6414"
+ },
+ "Formation professionnelle continue": {
+ "account_number": "6415"
+ },
+ "Autres imp\u00f4ts et taxes directs": {
+ "account_number": "6418"
+ },
+ "account_number": "641"
+ },
+ "Imp\u00f4ts et taxes indirects": {
+ "account_number": "645"
+ },
+ "Droits d\u2019enregistrement": {
+ "Droits de mutation": {
+ "account_number": "6461"
+ },
+ "Droits de timbre": {
+ "account_number": "6462"
+ },
+ "Taxes sur les v\u00e9hicules de soci\u00e9t\u00e9": {
+ "account_number": "6463"
+ },
+ "Vignettes": {
+ "account_number": "6464"
+ },
+ "Autres droits": {
+ "account_number": "6468"
+ },
+ "account_number": "646"
+ },
+ "P\u00e9nalit\u00e9s, amendes fiscales": {
+ "P\u00e9nalit\u00e9s d\u2019assiette, imp\u00f4ts directs": {
+ "account_number": "6471"
+ },
+ "P\u00e9nalit\u00e9s d\u2019assiette, imp\u00f4ts indirects": {
+ "account_number": "6472"
+ },
+ "P\u00e9nalit\u00e9s de recouvrement, imp\u00f4ts directs": {
+ "account_number": "6473"
+ },
+ "P\u00e9nalit\u00e9s de recouvrement, imp\u00f4ts indirects": {
+ "account_number": "6474"
+ },
+ "Autres p\u00e9nalit\u00e9s et amendes fiscales": {
+ "account_number": "6478"
+ },
+ "account_number": "647"
+ },
+ "Autres imp\u00f4ts et taxes": {
+ "account_number": "648"
+ },
+ "account_number": "64"
+ },
+ "Autres charges": {
+ "Pertes sur cr\u00e9ances clients et autres d\u00e9biteurs": {
+ "Clients": {
+ "account_number": "6511"
+ },
+ "Autres d\u00e9biteurs": {
+ "account_number": "6515"
+ },
+ "account_number": "651"
+ },
+ "Quote-part de r\u00e9sultat sur op\u00e9rations faites en commun": {
+ "Quote-part transf\u00e9r\u00e9e de b\u00e9n\u00e9fices (comptabilit\u00e9 du g\u00e9rant)": {
+ "account_number": "6521"
+ },
+ "Pertes imput\u00e9es par transfert (comptabilit\u00e9 des associ\u00e9s non g\u00e9rants)": {
+ "account_number": "6525"
+ },
+ "account_number": "652"
+ },
+ "Valeurs comptables des cessions courantes d\u2019immobilisations": {
+ "Immobilisations incorporelles": {
+ "account_number": "6541"
+ },
+ "Immobilisations corporelles": {
+ "account_number": "6542"
+ },
+ "account_number": "654"
+ },
+ "Perte de change sur cr\u00e9ances et dettes commerciale": {
+ "account_number": "656"
+ },
+ "P\u00e9nalit\u00e9s et amendes p\u00e9nales": {
+ "account_number": "657"
+ },
+ "Charges diverses": {
+ "Indemnit\u00e9s de fonction et autres r\u00e9mun\u00e9rations d\u2019administrateurs": {
+ "account_number": "6581"
+ },
+ "Dons": {
+ "account_number": "6582"
+ },
+ "M\u00e9c\u00e9nat": {
+ "account_number": "6583"
+ },
+ "Autres charges diverses": {
+ "account_number": "6588"
+ },
+ "account_number": "658"
+ },
+ "Charges pour d\u00e9pr\u00e9ciations et provisions pour risques \u00e0 court terme d\u2019exploitation": {
+ "Sur risques \u00e0 court terme": {
+ "account_number": "6591"
+ },
+ "Sur stocks": {
+ "account_number": "6593"
+ },
+ "Sur cr\u00e9ances": {
+ "account_number": "6594"
+ },
+ "Autres charges pour d\u00e9pr\u00e9ciations et provisions pour risques \u00e0 court terme": {
+ "account_number": "6598"
+ },
+ "account_number": "659"
+ },
+ "account_number": "65"
+ },
+ "Charges de personnel": {
+ "R\u00e9mun\u00e9rations directes vers\u00e9es au personnel national": {
+ "Appointements salaires et commissions": {
+ "account_number": "6611"
+ },
+ "Primes et gratifications": {
+ "account_number": "6612"
+ },
+ "Cong\u00e9s pay\u00e9s": {
+ "account_number": "6613"
+ },
+ "Indemnit\u00e9s de pr\u00e9avis, de licenciement et de recherche d\u2019embauche": {
+ "account_number": "6614"
+ },
+ "Indemnit\u00e9s de maladie vers\u00e9es aux travailleurs": {
+ "account_number": "6615"
+ },
+ "Suppl\u00e9ment familial": {
+ "account_number": "6616"
+ },
+ "Avantages en nature": {
+ "account_number": "6617"
+ },
+ "Autres r\u00e9mun\u00e9rations directes": {
+ "account_number": "6618"
+ },
+ "account_number": "661"
+ },
+ "R\u00e9mun\u00e9rations directes vers\u00e9es au personnel non national": {
+ "Appointements salaires et commissions": {
+ "account_number": "6621"
+ },
+ "Primes et gratifications": {
+ "account_number": "6622"
+ },
+ "Cong\u00e9s pay\u00e9s": {
+ "account_number": "6623"
+ },
+ "Indemnit\u00e9s de pr\u00e9avis, de licenciement et de recherche d\u2019embauche": {
+ "account_number": "6624"
+ },
+ "Indemnit\u00e9s de maladie vers\u00e9es aux travailleurs": {
+ "account_number": "6625"
+ },
+ "Suppl\u00e9ment familial": {
+ "account_number": "6626"
+ },
+ "Avantages en nature": {
+ "account_number": "6627"
+ },
+ "Autres r\u00e9mun\u00e9rations directes": {
+ "account_number": "6628"
+ },
+ "account_number": "662"
+ },
+ "Indemnit\u00e9s forfaitaires vers\u00e9es au personnel": {
+ "Indemnit\u00e9s de logement": {
+ "account_number": "6631"
+ },
+ "Indemnit\u00e9s de repr\u00e9sentation": {
+ "account_number": "6632"
+ },
+ "Indemnit\u00e9s d\u2019expatriation": {
+ "account_number": "6633"
+ },
+ "Indemnit\u00e9s de transport": {
+ "account_number": "6634"
+ },
+ "Autres indemnit\u00e9s et avantages divers": {
+ "account_number": "6638"
+ },
+ "account_number": "663"
+ },
+ "Charges sociales": {
+ "Charges sociales sur r\u00e9mun\u00e9ration du personnel national": {
+ "account_number": "6641"
+ },
+ "Charges sociales sur r\u00e9mun\u00e9ration du personnel non national": {
+ "account_number": "6642"
+ },
+ "account_number": "664"
+ },
+ "R\u00e9mun\u00e9rations et charges sociales de l\u2019exploitant individuel": {
+ "R\u00e9mun\u00e9ration du travail de l\u2019exploitant": {
+ "account_number": "6661"
+ },
+ "Charges sociales": {
+ "account_number": "6662"
+ },
+ "account_number": "666"
+ },
+ "R\u00e9mun\u00e9ration transf\u00e9r\u00e9e de personnel ext\u00e9rieur": {
+ "Personnel int\u00e9rimaire": {
+ "account_number": "6671"
+ },
+ "Personnel d\u00e9tach\u00e9 ou pr\u00eat\u00e9 \u00e0 l\u2019entit\u00e9": {
+ "account_number": "6672"
+ },
+ "account_number": "667"
+ },
+ "Autres charges sociales": {
+ "Versements aux syndicats et comit\u00e9s d\u2019entreprise, d\u2019\u00e9tablissement": {
+ "account_number": "6681"
+ },
+ "Versements aux comit\u00e9s d\u2019hygi\u00e8ne et de s\u00e9curit\u00e9": {
+ "account_number": "6682"
+ },
+ "Versements et contributions aux autres \u0153uvres sociales": {
+ "account_number": "6683"
+ },
+ "M\u00e9decine du travail et pharmacie": {
+ "account_number": "6684"
+ },
+ "Assurances et organismes de sant\u00e9": {
+ "account_number": "6685"
+ },
+ "Assurances retraite et fonds de pension": {
+ "account_number": "6686"
+ },
+ "Majorations et p\u00e9nalit\u00e9s sociales": {
+ "account_number": "6687"
+ },
+ "Charges sociales diverses": {
+ "account_number": "6688"
+ },
+ "account_number": "668"
+ },
+ "account_number": "66"
+ },
+ "Frais financiers et charges assimil\u00e9es": {
+ "Int\u00e9r\u00eats des emprunts": {
+ "Emprunts obligataires": {
+ "account_number": "6711"
+ },
+ "Emprunts aupr\u00e8s des \u00e9tablissements de cr\u00e9dit": {
+ "account_number": "6712"
+ },
+ "Dettes li\u00e9es \u00e0 des participations": {
+ "account_number": "6713"
+ },
+ "Primes de remboursement des obligations": {
+ "account_number": "6714"
+ },
+ "account_number": "671"
+ },
+ "Int\u00e9r\u00eats dans loyers de location acquisition": {
+ "Int\u00e9r\u00eats dans loyers de location acquisition / cr\u00e9dit-bail immobilier": {
+ "account_number": "6722"
+ },
+ "Int\u00e9r\u00eats dans loyers de location acquisition / cr\u00e9dit-bail mobilier": {
+ "account_number": "6723"
+ },
+ "Int\u00e9r\u00eats dans loyers de location acquisition / location-vente": {
+ "account_number": "6724"
+ },
+ "Int\u00e9r\u00eats dans loyers des autres locations acquisition": {
+ "account_number": "6728"
+ },
+ "account_number": "672"
+ },
+ "Escomptes accord\u00e9s": {
+ "account_number": "673"
+ },
+ "Autres int\u00e9r\u00eats": {
+ "Avances re\u00e7ues et d\u00e9p\u00f4ts cr\u00e9diteurs": {
+ "account_number": "6741"
+ },
+ "Comptes courants bloqu\u00e9s": {
+ "account_number": "6742"
+ },
+ "Int\u00e9r\u00eats sur obligations cautionn\u00e9es": {
+ "account_number": "6743"
+ },
+ "Int\u00e9r\u00eats sur dettes commerciales": {
+ "account_number": "6744"
+ },
+ "Int\u00e9r\u00eats bancaires et sur op\u00e9rations de financement (escompte...)": {
+ "account_number": "6745"
+ },
+ "Int\u00e9r\u00eats sur dettes diverses": {
+ "account_number": "6748"
+ },
+ "account_number": "674"
+ },
+ "Escomptes des effets de commerce": {
+ "account_number": "675"
+ },
+ "Pertes de change financi\u00e8res": {
+ "account_number": "676"
+ },
+ "Pertes sur titres de placement": {
+ "Pertes sur cessions de titres de placement": {
+ "account_number": "6771"
+ },
+ "Mali provenant d\u2019attribution gratuite d\u2019actions au personnel salari\u00e9 et aux dirigeants": {
+ "account_number": "6772"
+ },
+ "account_number": "677"
+ },
+ "Pertes et charges sur risques financiers": {
+ "Sur rentes viag\u00e8res": {
+ "account_number": "6781"
+ },
+ "Sur op\u00e9rations financi\u00e8res": {
+ "account_number": "6782"
+ },
+ "Sur instruments de tr\u00e9sorerie": {
+ "account_number": "6784"
+ },
+ "account_number": "678"
+ },
+ "Charges pour d\u00e9pr\u00e9ciations et provisions pour risques \u00e0 court terme financi\u00e8res": {
+ "Sur risques financiers": {
+ "account_number": "6791"
+ },
+ "Sur titres de placement": {
+ "account_number": "6795"
+ },
+ "Autres charges pour d\u00e9pr\u00e9ciations et provisions pour risques \u00e0 court terme financi\u00e8res": {
+ "account_number": "6798"
+ },
+ "account_number": "679"
+ },
+ "account_number": "67"
+ },
+ "Dotations aux amortissements": {
+ "Dotations aux amortissements d\u2019exploitation": {
+ "Dotations aux amortissements des immobilisations incorporelles": {
+ "account_number": "6812"
+ },
+ "Dotations aux amortissements des immobilisations corporelles": {
+ "account_number": "6813"
+ },
+ "account_number": "681"
+ },
+ "account_number": "68"
+ },
+ "Dotations aux provisions et aux d\u00e9pr\u00e9ciations": {
+ "Dotations aux provisions et aux d\u00e9pr\u00e9ciations d\u2019exploitation": {
+ "Dotations aux provisions pour risques et charges": {
+ "account_number": "6911"
+ },
+ "Dotations aux d\u00e9pr\u00e9ciations des immobilisations incorporelles": {
+ "account_number": "6913"
+ },
+ "Dotations aux d\u00e9pr\u00e9ciations des immobilisations corporelles": {
+ "account_number": "6914"
+ },
+ "account_number": "691"
+ },
+ "Dotations aux provisions et aux d\u00e9pr\u00e9ciations financi\u00e8res": {
+ "Dotations aux provisions pour risques et charges": {
+ "account_number": "6971"
+ },
+ "Dotations aux d\u00e9pr\u00e9ciations des immobilisations financi\u00e8res": {
+ "account_number": "6972"
+ },
+ "account_number": "697"
+ },
+ "account_number": "69"
+ },
+ "root_type": "Expense",
+ "account_number": "6"
+ },
+ "Comptes de produits des activit\u00e9s ordinaires": {
+ "Ventes": {
+ "Ventes de marchandises": {
+ "Dans la R\u00e9gion": {
+ "account_number": "7011"
+ },
+ "Hors R\u00e9gion": {
+ "account_number": "7012"
+ },
+ "Aux entit\u00e9s du groupe dans la R\u00e9gion": {
+ "account_number": "7013"
+ },
+ "Aux entit\u00e9s du groupe hors R\u00e9gion": {
+ "account_number": "7014"
+ },
+ "Sur internet": {
+ "account_number": "7015"
+ },
+ "Rabais, remises, ristournes accord\u00e9s (non ventil\u00e9s)": {
+ "account_number": "7019"
+ },
+ "account_number": "701"
+ },
+ "Ventes de produits finis": {
+ "Dans la R\u00e9gion": {
+ "account_number": "7021"
+ },
+ "Hors R\u00e9gion": {
+ "account_number": "7022"
+ },
+ "Aux entit\u00e9s du groupe dans la R\u00e9gion": {
+ "account_number": "7023"
+ },
+ "Aux entit\u00e9s du groupe hors R\u00e9gion": {
+ "account_number": "7024"
+ },
+ "Sur internet": {
+ "account_number": "7025"
+ },
+ "Rabais, remises, ristournes accord\u00e9s (non ventil\u00e9s)": {
+ "account_number": "7029"
+ },
+ "account_number": "702"
+ },
+ "Ventes de produits interm\u00e9diaires": {
+ "Dans la R\u00e9gion": {
+ "account_number": "7031"
+ },
+ "Hors R\u00e9gion": {
+ "account_number": "7032"
+ },
+ "Aux entit\u00e9s du groupe dans la R\u00e9gion": {
+ "account_number": "7033"
+ },
+ "Aux entit\u00e9s du groupe hors R\u00e9gion": {
+ "account_number": "7034"
+ },
+ "Sur internet": {
+ "account_number": "7035"
+ },
+ "Rabais, remises, ristournes accord\u00e9s (non ventil\u00e9s)": {
+ "account_number": "7039"
+ },
+ "account_number": "703"
+ },
+ "Ventes de produits r\u00e9siduels": {
+ "Dans la R\u00e9gion": {
+ "account_number": "7041"
+ },
+ "Hors R\u00e9gion": {
+ "account_number": "7042"
+ },
+ "Aux entit\u00e9s du groupe dans la R\u00e9gion": {
+ "account_number": "7043"
+ },
+ "Aux entit\u00e9s du groupe hors R\u00e9gion": {
+ "account_number": "7044"
+ },
+ "Sur internet": {
+ "account_number": "7045"
+ },
+ "Rabais, remises, ristournes accord\u00e9s (non ventil\u00e9s)": {
+ "account_number": "7049"
+ },
+ "account_number": "704"
+ },
+ "Travaux factur\u00e9s": {
+ "Dans la R\u00e9gion": {
+ "account_number": "7051"
+ },
+ "Hors R\u00e9gion": {
+ "account_number": "7052"
+ },
+ "Aux entit\u00e9s du groupe dans la R\u00e9gion": {
+ "account_number": "7053"
+ },
+ "Aux entit\u00e9s du groupe hors R\u00e9gion": {
+ "account_number": "7054"
+ },
+ "Sur internet": {
+ "account_number": "7055"
+ },
+ "Rabais, remises, ristournes accord\u00e9s (non ventil\u00e9s)": {
+ "account_number": "7059"
+ },
+ "account_number": "705"
+ },
+ "Services vendus": {
+ "Dans la R\u00e9gion": {
+ "account_number": "7061"
+ },
+ "Hors R\u00e9gion": {
+ "account_number": "7062"
+ },
+ "Aux entit\u00e9s du groupe dans la R\u00e9gion": {
+ "account_number": "7063"
+ },
+ "Aux entit\u00e9s du groupe hors R\u00e9gion": {
+ "account_number": "7064"
+ },
+ "Sur internet": {
+ "account_number": "7065"
+ },
+ "Rabais, remises, ristournes accord\u00e9s (non ventil\u00e9s)": {
+ "account_number": "7069"
+ },
+ "account_number": "706"
+ },
+ "Produits accessoires": {
+ "Ports, emballages perdus et autres frais factur\u00e9s": {
+ "account_number": "7071"
+ },
+ "Commissions et courtages": {
+ "account_number": "7072"
+ },
+ "Locations": {
+ "account_number": "7073"
+ },
+ "Bonis sur reprises et cessions d\u2019emballages": {
+ "account_number": "7074"
+ },
+ "Mise \u00e0 disposition de personnel": {
+ "account_number": "7075"
+ },
+ "Redevances pour brevets, logiciels, marques et droits similaires": {
+ "account_number": "7076"
+ },
+ "Services exploit\u00e9s dans l\u2019int\u00e9r\u00eat du personnel": {
+ "account_number": "7077"
+ },
+ "Autres produits accessoires": {
+ "account_number": "7078"
+ },
+ "account_number": "707"
+ },
+ "account_number": "70"
+ },
+ "Subventions d\u2019exploitation": {
+ "Sur produits \u00e0 l\u2019exportation": {
+ "account_number": "711"
+ },
+ "Sur produits \u00e0 l\u2019importation": {
+ "account_number": "712"
+ },
+ "Sur produits de p\u00e9r\u00e9quation": {
+ "account_number": "713"
+ },
+ "Indemnit\u00e9s et subventions d\u2019exploitation (entit\u00e9 agricole)": {
+ "account_number": "714"
+ },
+ "Autres subventions d\u2019exploitation": {
+ "Vers\u00e9es par l\u2019\u00c9tat et les collectivit\u00e9s publiques": {
+ "account_number": "7181"
+ },
+ "Vers\u00e9es par les organismes internationaux": {
+ "account_number": "7182"
+ },
+ "Vers\u00e9es par des tiers": {
+ "account_number": "7183"
+ },
+ "account_number": "718"
+ },
+ "account_number": "71"
+ },
+ "Production immobilis\u00e9e": {
+ "Immobilisations incorporelles": {
+ "account_number": "721"
+ },
+ "Immobilisations corporelles": {
+ "Immobilisations corporelles (hors actifs biologiques)": {
+ "account_number": "7221"
+ },
+ "Immobilisations corporelles (actifs biologiques)": {
+ "account_number": "7222"
+ },
+ "account_number": "722"
+ },
+ "Production auto-consomm\u00e9e": {
+ "account_number": "724"
+ },
+ "Immobilisations financi\u00e8res": {
+ "account_number": "726"
+ },
+ "account_number": "72"
+ },
+ "Variations des stocks de biens et de services produits": {
+ "Variations des stocks de produits en cours": {
+ "Produits en cours": {
+ "account_number": "7341"
+ },
+ "Travaux en cours": {
+ "account_number": "7342"
+ },
+ "account_number": "734"
+ },
+ "Variations des en-cours de services": {
+ "\u00c9tudes en cours": {
+ "account_number": "7351"
+ },
+ "Prestations de services en cours": {
+ "account_number": "7352"
+ },
+ "account_number": "735"
+ },
+ "Variations des stocks de produits finis": {
+ "account_number": "736"
+ },
+ "Variations des stocks de produits interm\u00e9diaires et r\u00e9siduels": {
+ "Produits interm\u00e9diaires": {
+ "account_number": "7371"
+ },
+ "Produits r\u00e9siduels": {
+ "account_number": "7372"
+ },
+ "account_number": "737"
+ },
+ "account_number": "73"
+ },
+ "Autres produits": {
+ "Profits sur cr\u00e9ances clients et autres d\u00e9biteurs": {
+ "account_number": "751"
+ },
+ "Quote-part de r\u00e9sultat sur op\u00e9rations faites en commun": {
+ "Quote-part transf\u00e9r\u00e9e de pertes (comptabilit\u00e9 du g\u00e9rant)": {
+ "account_number": "7521"
+ },
+ "B\u00e9n\u00e9fices attribu\u00e9s par transfert (comptabilit\u00e9 des associ\u00e9s non g\u00e9rants)": {
+ "account_number": "7525"
+ },
+ "account_number": "752"
+ },
+ "Produits des cessions courantes d\u2019immobilisations": {
+ "Immobilisations incorporelles": {
+ "account_number": "7541"
+ },
+ "Immobilisations corporelles": {
+ "account_number": "7542"
+ },
+ "account_number": "754"
+ },
+ "Gains de change sur cr\u00e9ances et dettes commerciales": {
+ "account_number": "756"
+ },
+ "Produits divers": {
+ "Indemnit\u00e9s de fonction et autres r\u00e9mun\u00e9rations d\u2019administrateurs": {
+ "account_number": "7581"
+ },
+ "Indemnit\u00e9s d\u2019assurances re\u00e7ues": {
+ "account_number": "7582"
+ },
+ "Autres produits divers": {
+ "account_number": "7588"
+ },
+ "account_number": "758"
+ },
+ "Reprises de charges pour d\u00e9pr\u00e9ciations et provisions pour risques \u00e0 court terme d\u2019exploitation": {
+ "Sur risques \u00e0 court terme": {
+ "account_number": "7591"
+ },
+ "Sur stocks": {
+ "account_number": "7593"
+ },
+ "Sur cr\u00e9ances": {
+ "account_number": "7594"
+ },
+ "Sur autres charges pour d\u00e9pr\u00e9ciations et provisions pour risques \u00e0 court terme d\u2019exploitation": {
+ "account_number": "7598"
+ },
+ "account_number": "759"
+ },
+ "account_number": "75"
+ },
+ "Revenus financiers et produits assimil\u00e9s": {
+ "Int\u00e9r\u00eats de pr\u00eats et cr\u00e9ances diverses": {
+ "Int\u00e9r\u00eats de pr\u00eats": {
+ "account_number": "7712"
+ },
+ "Int\u00e9r\u00eats sur cr\u00e9ances diverses": {
+ "account_number": "7713"
+ },
+ "account_number": "771"
+ },
+ "Revenus de participations et autres titres immobilis\u00e9s": {
+ "Revenus des titres de participation": {
+ "account_number": "7721"
+ },
+ "Revenus autres titres immobilis\u00e9s": {
+ "account_number": "7722"
+ },
+ "account_number": "772"
+ },
+ "Escomptes obtenus": {
+ "account_number": "773"
+ },
+ "Revenus de placement": {
+ "Revenus des obligations": {
+ "account_number": "7745"
+ },
+ "Revenus des titres de placement": {
+ "account_number": "7746"
+ },
+ "account_number": "774"
+ },
+ "Int\u00e9r\u00eats dans loyers de location acquisition": {
+ "account_number": "775"
+ },
+ "Gains de change financiers": {
+ "account_number": "776"
+ },
+ "Gains sur cessions de titres de placement": {
+ "account_number": "777"
+ },
+ "Gains sur risques financiers": {
+ "Sur rentes viag\u00e8res": {
+ "account_number": "7781"
+ },
+ "Sur op\u00e9rations financi\u00e8res": {
+ "account_number": "7782"
+ },
+ "Sur instruments de tr\u00e9sorerie": {
+ "account_number": "7784"
+ },
+ "account_number": "778"
+ },
+ "Reprises de charges pour d\u00e9pr\u00e9ciations et provisions \u00e0 court terme financi\u00e8res": {
+ "Sur risques financiers": {
+ "account_number": "7791"
+ },
+ "Sur titres de placement": {
+ "account_number": "7795"
+ },
+ "Sur autres charges pour d\u00e9pr\u00e9ciations et provisions pour risques \u00e0 court terme financi\u00e8res": {
+ "account_number": "7798"
+ },
+ "account_number": "779"
+ },
+ "account_number": "77"
+ },
+ "Transferts de charges": {
+ "Transferts de charges d\u2019exploitation": {
+ "account_number": "781"
+ },
+ "Transferts de charges financi\u00e8res": {
+ "account_number": "787"
+ },
+ "account_number": "78"
+ },
+ "Reprises de provisions, de d\u00e9pr\u00e9ciations et autres": {
+ "Reprises de provisions et d\u00e9pr\u00e9ciations d\u2019exploitation": {
+ "Pour risques et charges": {
+ "account_number": "7911"
+ },
+ "Des immobilisations incorporelles": {
+ "account_number": "7913"
+ },
+ "Des immobilisations corporelles": {
+ "account_number": "7914"
+ },
+ "account_number": "791"
+ },
+ "Reprises de provisions et d\u00e9pr\u00e9ciations financi\u00e8res": {
+ "Pour risques et charges": {
+ "account_number": "7971"
+ },
+ "Des immobilisations financi\u00e8res": {
+ "account_number": "7972"
+ },
+ "account_number": "797"
+ },
+ "Reprises d\u2019amortissements": {
+ "account_number": "798"
+ },
+ "Reprises de subventions d\u2019investissement": {
+ "account_number": "799"
+ },
+ "account_number": "79"
+ },
+ "root_type": "Income",
+ "account_number": "7"
+ },
+ "8-Comptes des autres charges et des autres produits (CHARGES)": {
+ "Valeurs comptables des cessions d\u2019immobilisations": {
+ "Immobilisations incorporelles": {
+ "account_number": "811"
+ },
+ "Immobilisations corporelles": {
+ "account_number": "812"
+ },
+ "Immobilisations financi\u00e8res": {
+ "account_number": "816"
+ },
+ "account_number": "81"
+ },
+ "Charges hors activit\u00e9s ordinaires": {
+ "Charges HAO constat\u00e9es": {
+ "account_number": "831"
+ },
+ "Charges li\u00e9es aux op\u00e9rations de restructuration": {
+ "account_number": "833"
+ },
+ "Pertes sur cr\u00e9ances HAO": {
+ "account_number": "834"
+ },
+ "Dons et lib\u00e9ralit\u00e9s accord\u00e9s": {
+ "account_number": "835"
+ },
+ "Abandons de cr\u00e9ances consentis": {
+ "account_number": "836"
+ },
+ "Charges li\u00e9es aux op\u00e9rations de liquidation": {
+ "account_number": "837"
+ },
+ "Charges pour d\u00e9pr\u00e9ciations et provisions pour risques \u00e0 court terme HAO": {
+ "account_number": "839"
+ },
+ "account_number": "83"
+ },
+ "Dotations hors activit\u00e9s ordinaires": {
+ "Dotations aux provisions r\u00e9glement\u00e9es": {
+ "account_number": "851"
+ },
+ "Dotations aux amortissements HAO": {
+ "account_number": "852"
+ },
+ "Dotations aux d\u00e9pr\u00e9ciations HAO": {
+ "account_number": "853"
+ },
+ "Dotations aux provisions pour risques et charges HAO": {
+ "account_number": "854"
+ },
+ "Autres dotations HAO": {
+ "account_number": "858"
+ },
+ "account_number": "85"
+ },
+ "Participation des travailleurs": {
+ "Participation l\u00e9gale aux b\u00e9n\u00e9fices": {
+ "account_number": "871"
+ },
+ "Participation contractuelle aux b\u00e9n\u00e9fices": {
+ "account_number": "874"
+ },
+ "Autres participations": {
+ "account_number": "878"
+ },
+ "account_number": "87"
+ },
+ "Imp\u00f4ts sur le r\u00e9sultat": {
+ "Imp\u00f4ts sur les b\u00e9n\u00e9fices de l\u2019exercice": {
+ "Activit\u00e9s exerc\u00e9es dans l\u2019\u00c9tat": {
+ "account_number": "8911"
+ },
+ "Activit\u00e9s exerc\u00e9es dans les autres \u00c9tats de la R\u00e9gion": {
+ "account_number": "8912"
+ },
+ "Activit\u00e9s exerc\u00e9es hors R\u00e9gion": {
+ "account_number": "8913"
+ },
+ "account_number": "891"
+ },
+ "Rappel d\u2019imp\u00f4ts sur r\u00e9sultats ant\u00e9rieurs": {
+ "account_number": "892"
+ },
+ "Imp\u00f4t minimum forfaitaire IMF": {
+ "account_number": "895"
+ },
+ "D\u00e9gr\u00e8vements et annulations d\u2019imp\u00f4ts sur r\u00e9sultats ant\u00e9rieurs": {
+ "D\u00e9gr\u00e8vements": {
+ "account_number": "8991"
+ },
+ "Annulations pour pertes r\u00e9troactives": {
+ "account_number": "8994"
+ },
+ "account_number": "899"
+ },
+ "account_number": "89"
+ },
+ "root_type": "Expense"
+ },
+ "8-Comptes des autres charges et des autres produits (PRODUITS)": {
+ "Produits des cessions d\u2019immobilisations": {
+ "Immobilisations incorporelles": {
+ "account_number": "821"
+ },
+ "Immobilisations corporelles": {
+ "account_number": "822"
+ },
+ "Immobilisations financi\u00e8res": {
+ "account_number": "826"
+ },
+ "account_number": "82"
+ },
+ "Produits hors activit\u00e9s ordinaires": {
+ "Produits HAO constat\u00e9s": {
+ "account_number": "841"
+ },
+ "Produits li\u00e9s aux op\u00e9rations de restructuration": {
+ "account_number": "843"
+ },
+ "Indemnit\u00e9s et subventions HAO (entit\u00e9 agricole)": {
+ "account_number": "844"
+ },
+ "Dons et lib\u00e9ralit\u00e9s obtenus": {
+ "account_number": "845"
+ },
+ "Abandons de cr\u00e9ances obtenus": {
+ "account_number": "846"
+ },
+ "Produits li\u00e9s aux op\u00e9rations de liquidation": {
+ "account_number": "847"
+ },
+ "Transferts de charges HAO": {
+ "account_number": "848"
+ },
+ "Reprises de charges pour d\u00e9pr\u00e9ciations et provisions pour risques \u00e0 court terme HAO": {
+ "account_number": "849"
+ },
+ "account_number": "84"
+ },
+ "Reprises de charges, provisions et d\u00e9pr\u00e9ciations HAO": {
+ "Reprises de provisions r\u00e9glement\u00e9es": {
+ "account_number": "861"
+ },
+ "Reprises d\u2019amortissements HAO": {
+ "account_number": "862"
+ },
+ "Reprises de d\u00e9pr\u00e9ciations HAO": {
+ "account_number": "863"
+ },
+ "Reprises de provisions pour risques et charges HAO": {
+ "account_number": "864"
+ },
+ "Autres reprises HAO": {
+ "account_number": "868"
+ },
+ "account_number": "86"
+ },
+ "Subventions d\u2019\u00e9quilibre": {
+ "\u00c9tat": {
+ "account_number": "881"
+ },
+ "Collectivit\u00e9s publiques": {
+ "account_number": "884"
+ },
+ "Groupe": {
+ "account_number": "886"
+ },
+ "Autres": {
+ "account_number": "888"
+ },
+ "account_number": "88"
+ },
+ "root_type": "Income"
+ }
+ }
+}
\ No newline at end of file
diff --git a/erpnext/accounts/doctype/account/chart_of_accounts/verified/km_plan_comptable.json b/erpnext/accounts/doctype/account/chart_of_accounts/verified/km_plan_comptable.json
new file mode 100644
index 00000000000..a401553fa86
--- /dev/null
+++ b/erpnext/accounts/doctype/account/chart_of_accounts/verified/km_plan_comptable.json
@@ -0,0 +1,1919 @@
+{
+ "country_code": "km",
+ "name": "Syscohada - Plan Comptable",
+ "tree": {
+ "1-Comptes de ressources durables": {
+ "10-Capital": {
+ "101-Capital social": {
+ "1011-Capital souscrit, non appel\u00e9": {},
+ "1012-Capital souscrit, appel\u00e9, non vers\u00e9": {},
+ "1013-Capital souscrit, appel\u00e9, vers\u00e9, non amorti": {},
+ "1014-Capital souscrit, appel\u00e9, vers\u00e9, amorti": {},
+ "1018-Capital souscrit soumis \u00e0 des conditions particuli\u00e8res": {}
+ },
+ "102-Capital par dotation": {
+ "1021-Dotation initiale": {},
+ "1022-Dotations compl\u00e9mentaires": {},
+ "1028-Autres dotations": {}
+ },
+ "103-Capital personnel": {},
+ "104-Compte de l\u2019exploitant": {
+ "1041-Apports temporaires": {},
+ "1042-Op\u00e9rations courantes": {},
+ "1043-R\u00e9mun\u00e9rations, imp\u00f4ts et autres charges personnelles": {},
+ "1047-Pr\u00e9l\u00e8vements d\u2019autoconsommation": {},
+ "1048-Autres pr\u00e9l\u00e8vements": {}
+ },
+ "105-Primes li\u00e9es au capital social": {
+ "1051-Primes d\u2019\u00e9mission": {},
+ "1052-Primes d\u2019apport": {},
+ "1053-Primes de fusion": {},
+ "1054-Primes de conversion": {},
+ "1058-Autres primes": {}
+ },
+ "106-\u00c9carts de r\u00e9\u00e9valuation": {
+ "1061-\u00c9carts de r\u00e9\u00e9valuation l\u00e9gale": {},
+ "1062-\u00c9carts de r\u00e9\u00e9valuation libre": {}
+ },
+ "109-Apporteurs, capital souscrit, non appel\u00e9": {}
+ },
+ "11-R\u00e9serves": {
+ "111-R\u00e9serve l\u00e9gale": {},
+ "112-R\u00e9serves statutaires ou contractuelles": {},
+ "113-R\u00e9serves r\u00e9glement\u00e9es": {
+ "1131-R\u00e9serves de plus-values nettes \u00e0 long terme": {},
+ "1132-R\u00e9serves d\u2019attribution gratuite d\u2019actions au personnel salari\u00e9 et aux dirigeants": {},
+ "1133-R\u00e9serves cons\u00e9cutives \u00e0 l\u2019octroi de subventions d\u2019investissement": {},
+ "1134-R\u00e9serves des valeurs mobili\u00e8res donnant acc\u00e8s au capital": {},
+ "1135-Autres r\u00e9serves r\u00e9glement\u00e9es": {}
+ },
+ "118-Autres r\u00e9serves": {
+ "1181-R\u00e9serves facultatives": {},
+ "1188-R\u00e9serves diverses": {}
+ }
+ },
+ "12-Report \u00e0 nouveau": {
+ "121-Report \u00e0 nouveau cr\u00e9diteur": {},
+ "129-Report \u00e0 nouveau d\u00e9biteur": {
+ "1291-Perte nette \u00e0 reporter": {},
+ "1292-Perte Amortissements r\u00e9put\u00e9s diff\u00e9r\u00e9s": {}
+ }
+ },
+ "13-R\u00e9sultat net de l\u2019exercice": {
+ "130-R\u00e9sultat en instance d\u2019affectation": {
+ "1301-R\u00e9sultat en instance d\u2019affectation : b\u00e9n\u00e9fice": {},
+ "1309-R\u00e9sultat en instance d\u2019affectation : perte": {}
+ },
+ "131-R\u00e9sultat net : b\u00e9n\u00e9fice": {},
+ "132-Marge commerciale (MC)": {},
+ "133-Valeur ajout\u00e9e (VA)": {},
+ "134-Exc\u00e9dent brut d\u2019exploitation (EBE)": {},
+ "135-R\u00e9sultat d\u2019exploitation (RE)": {},
+ "136-R\u00e9sultat financier (RF)": {},
+ "137-R\u00e9sultat des activit\u00e9s ordinaires (RAO)": {},
+ "138-R\u00e9sultat hors activit\u00e9s ordinaires (RHAO)": {
+ "1381-R\u00e9sultat de fusion": {},
+ "1382-R\u00e9sultat d\u2019apport partiel d\u2019actif": {},
+ "1383-R\u00e9sultat de scission": {},
+ "1384-R\u00e9sultat de liquidation": {}
+ },
+ "139-R\u00e9sultat net : perte": {}
+ },
+ "14-Subventions d\u2019investissement": {
+ "141-Subventions d\u2019\u00e9quipement": {
+ "1411-\u00c9tat": {},
+ "1412-R\u00e9gions": {},
+ "1413-D\u00e9partements": {},
+ "1414-Communes et collectivit\u00e9s publiques d\u00e9centralis\u00e9es": {},
+ "1415-Entit\u00e9s publiques ou mixtes": {},
+ "1416-Entit\u00e9s et organismes priv\u00e9s": {},
+ "1417-Organismes internationaux": {},
+ "1418-Autres": {}
+ },
+ "148-Autres subventions d\u2019investissement": {}
+ },
+ "15-Provisions r\u00e9glement\u00e9es et fonds assimil\u00e9s": {
+ "151-Amortissements d\u00e9rogatoires": {},
+ "152-Plus-values de cession \u00e0 r\u00e9investir": {},
+ "153-Fonds r\u00e9glement\u00e9s": {
+ "1531-Fonds National": {},
+ "1532-Pr\u00e9l\u00e8vement pour le Budget": {}
+ },
+ "154-Provisions sp\u00e9ciales de r\u00e9\u00e9valuation": {},
+ "155-Provisions r\u00e9glement\u00e9es relatives aux immobilisations": {
+ "1551-Reconstitution des gisements miniers et p\u00e9troliers": {}
+ },
+ "156-Provisions r\u00e9glement\u00e9es relatives aux stocks": {
+ "1561-Hausse de prix": {},
+ "1562-Fluctuation des cours": {}
+ },
+ "157-Provisions pour investissement": {},
+ "158-Autres provisions et fonds r\u00e9glement\u00e9s": {}
+ },
+ "16-Emprunts et dettes assimil\u00e9es": {
+ "161-Emprunts obligataires": {
+ "1611-Emprunts obligataires ordinaires": {},
+ "1612-Emprunts obligataires convertibles en actions": {},
+ "1613-Emprunts obligataires remboursables en actions": {},
+ "1618-Autres emprunts obligataires": {}
+ },
+ "162-Emprunts et dettes aupr\u00e8s des \u00e9tablissements de cr\u00e9dit": {},
+ "163-Avances re\u00e7ues de l\u2019\u00c9tat": {},
+ "164-Avances re\u00e7ues et comptes courants bloqu\u00e9s": {},
+ "165-D\u00e9p\u00f4ts et cautionnements re\u00e7us": {
+ "1651-D\u00e9p\u00f4ts": {},
+ "1652-Cautionnements": {}
+ },
+ "166-Int\u00e9r\u00eats courus": {
+ "1661-Sur emprunts obligataires": {},
+ "1662-Sur emprunts et dettes aupr\u00e8s des \u00e9tablissements de cr\u00e9dit": {},
+ "1663-Sur avances re\u00e7ues de l\u2019\u00c9tat": {},
+ "1664-Sur avances re\u00e7ues et comptes courants bloqu\u00e9s": {},
+ "1665-Sur d\u00e9p\u00f4ts et cautionnements re\u00e7us": {},
+ "1667-Sur avances assorties de conditions particuli\u00e8res": {},
+ "1668-Sur autres emprunts et dettes": {}
+ },
+ "167-Avances assorties de conditions particuli\u00e8res": {
+ "1671-Avances bloqu\u00e9es pour augmentation du capital": {},
+ "1672-Avances conditionn\u00e9es par l\u2019\u00c9tat": {},
+ "1673-Avances conditionn\u00e9es par les autres organismes africains": {},
+ "1674-Avances conditionn\u00e9es par les organismes internationaux": {}
+ },
+ "168-Autres emprunts et dettes": {
+ "1681-Rentes viag\u00e8res capitalis\u00e9es": {},
+ "1682-Billets de fonds": {},
+ "1683-Dettes cons\u00e9cutives \u00e0 des titres emprunt\u00e9s": {},
+ "1684-Emprunts participatifs": {},
+ "1685-Participation des travailleurs aux b\u00e9n\u00e9fices": {},
+ "1686-Emprunts et dettes contract\u00e9s aupr\u00e8s des autres tiers": {}
+ }
+ },
+ "17-Dettes de location acquisition": {
+ "172-Dettes de location acquisition / cr\u00e9dit bail immobilier": {},
+ "173-Dettes de location acquisition / cr\u00e9dit bail mobilier": {},
+ "174-Dettes de location acquisition / location de vente": {},
+ "176-Int\u00e9r\u00eats courus": {
+ "1762-Sur dettes de location acquisition / cr\u00e9dit-bail immobilier": {},
+ "1763-Sur dettes de location acquisition / cr\u00e9dit-bail mobilier": {},
+ "1764-Sur dettes de location acquisition / location-vente": {},
+ "1768-Sur autres dettes de location acquisition": {}
+ },
+ "178-Autres dettes de location acquisition": {}
+ },
+ "18-Dettes li\u00e9es \u00e0 des participations et comptes de liaison des \u00e9tablissements et soci\u00e9t\u00e9s en participation": {
+ "181-Dettes li\u00e9es \u00e0 des participations": {
+ "1811-Dettes li\u00e9es \u00e0 des participations (groupe)": {},
+ "1812-Dettes li\u00e9es \u00e0 des participations (hors groupe)": {}
+ },
+ "182-Dettes li\u00e9es \u00e0 des soci\u00e9t\u00e9s en participation": {},
+ "183-Int\u00e9r\u00eats courus sur dettes li\u00e9es \u00e0 des participations": {},
+ "184-Comptes permanents bloqu\u00e9s des \u00e9tablissements et succursales": {},
+ "185-Comptes permanents non bloqu\u00e9s des \u00e9tablissements et succursales": {},
+ "186-Comptes de liaison charges": {},
+ "187-Comptes de liaison produits": {},
+ "188-Comptes de liaison des soci\u00e9t\u00e9s en participation": {}
+ },
+ "19-Provisions pour risques et charges": {
+ "191-Provisions pour litiges": {},
+ "192-Provisions pour garanties donn\u00e9es aux clients": {},
+ "193-Provisions pour pertes sur march\u00e9s \u00e0 ach\u00e8vement futur": {},
+ "194-Provisions pour pertes de change": {},
+ "195-Provisions pour imp\u00f4ts": {},
+ "196-Provisions pour pensions et obligations similaires": {
+ "1961-Provisions pour pensions et obligations similaires engagement de retraite": {},
+ "1962-Actif du r\u00e9gime de retraite": {}
+ },
+ "197-Provisions pour restructuration": {},
+ "198-Autres provisions pour risques et charges": {
+ "1981-Provisions pour amendes et p\u00e9nalit\u00e9s": {},
+ "1983-Provisions pour propre assureur": {},
+ "1984-Provisions pour d\u00e9mant\u00e8lement et remise en \u00e9tat": {},
+ "1985-Provisions pour droits \u00e0 r\u00e9duction ou avantage en nature (ch\u00e8ques cadeau, cartes de fid\u00e9lit\u00e9...)": {},
+ "1988-Provisions pour divers risques et charges": {}
+ }
+ },
+ "root_type": "Equity"
+ },
+ "2-Comptes d\u2019actif immobilis\u00e9": {
+ "21-Immobilisations incorporelles": {
+ "account_type": "Fixed Asset",
+ "211-Frais de d\u00e9veloppement": {
+ "account_type": "Fixed Asset"
+ },
+ "212-Brevets, licences, concessions et droits similaires": {
+ "account_type": "Fixed Asset",
+ "2121-Brevets": {
+ "account_type": "Fixed Asset"
+ },
+ "2122-Licences": {
+ "account_type": "Fixed Asset"
+ },
+ "2123-Concessions de service public": {
+ "account_type": "Fixed Asset"
+ },
+ "2128-Autres concessions et droits similaires": {
+ "account_type": "Fixed Asset"
+ }
+ },
+ "213-Logiciels et sites internet": {
+ "account_type": "Fixed Asset",
+ "2131-Logiciels": {
+ "account_type": "Fixed Asset"
+ },
+ "2132-Sites internet": {
+ "account_type": "Fixed Asset"
+ }
+ },
+ "214-Marques": {
+ "account_type": "Fixed Asset"
+ },
+ "215-Fonds commercial": {
+ "account_type": "Fixed Asset"
+ },
+ "216-Droit au bail": {
+ "account_type": "Fixed Asset"
+ },
+ "217-Investissements de cr\u00e9ation": {
+ "account_type": "Fixed Asset"
+ },
+ "218-Autres droits et valeurs incorporels": {
+ "account_type": "Fixed Asset",
+ "2181-Frais de prospection et d\u2019\u00e9valuation de ressources min\u00e9rales": {
+ "account_type": "Fixed Asset"
+ },
+ "2182-Co\u00fbts d\u2019obtention du contrat": {
+ "account_type": "Fixed Asset"
+ },
+ "2183-Fichiers clients, notices, titres de journaux et magazines": {
+ "account_type": "Fixed Asset"
+ },
+ "2184-Co\u00fbts des franchises": {
+ "account_type": "Fixed Asset"
+ },
+ "2188-Divers droits et valeurs incorporelles": {
+ "account_type": "Fixed Asset"
+ }
+ },
+ "219-Immobilisations incorporelles en cours": {
+ "account_type": "Fixed Asset",
+ "2191-Frais de d\u00e9veloppement": {
+ "account_type": "Fixed Asset"
+ },
+ "2193-Logiciels et internet": {
+ "account_type": "Fixed Asset"
+ },
+ "2198-Autres droits et valeurs incorporels": {
+ "account_type": "Fixed Asset"
+ }
+ }
+ },
+ "22-Terrains": {
+ "account_type": "Fixed Asset",
+ "221-Terrains agricoles et forestiers": {
+ "account_type": "Fixed Asset",
+ "2211-Terrains d\u2019exploitation agricole": {
+ "account_type": "Fixed Asset"
+ },
+ "2212-Terrains d\u2019exploitation foresti\u00e8re": {
+ "account_type": "Fixed Asset"
+ },
+ "2218-Autres terrains": {
+ "account_type": "Fixed Asset"
+ }
+ },
+ "222-Terrains nus": {
+ "account_type": "Fixed Asset",
+ "2221-Terrains \u00e0 b\u00e2tir": {
+ "account_type": "Fixed Asset"
+ },
+ "2228-Autres terrains nus": {
+ "account_type": "Fixed Asset"
+ }
+ },
+ "223-Terrains b\u00e2tis": {
+ "account_type": "Fixed Asset",
+ "2231-Pour b\u00e2timents industriels et agricoles": {
+ "account_type": "Fixed Asset"
+ },
+ "2232-Pour b\u00e2timents administratifs et commerciaux": {
+ "account_type": "Fixed Asset"
+ },
+ "2234-Pour b\u00e2timents affect\u00e9s aux autres op\u00e9rations professionnelles": {
+ "account_type": "Fixed Asset"
+ },
+ "2235-Pour b\u00e2timents affect\u00e9s aux autres op\u00e9rations non professionnelles": {
+ "account_type": "Fixed Asset"
+ },
+ "2238-Autres terrains b\u00e2tis": {
+ "account_type": "Fixed Asset"
+ }
+ },
+ "224-Travaux de mise en valeur des terrains": {
+ "account_type": "Fixed Asset",
+ "2241-Plantation d\u2019arbres et d\u2019arbustes": {
+ "account_type": "Fixed Asset"
+ },
+ "2245-Am\u00e9liorations du fonds": {
+ "account_type": "Fixed Asset"
+ },
+ "2248-Autres travaux": {
+ "account_type": "Fixed Asset"
+ }
+ },
+ "225-Terrains de carri\u00e8res tr\u00e9fonds": {
+ "account_type": "Fixed Asset",
+ "2251-Carri\u00e8res": {
+ "account_type": "Fixed Asset"
+ }
+ },
+ "226-Terrains am\u00e9nag\u00e9s": {
+ "account_type": "Fixed Asset",
+ "2261-Parkings": {
+ "account_type": "Fixed Asset"
+ }
+ },
+ "227-Terrains mis en concession": {
+ "account_type": "Fixed Asset"
+ },
+ "228-Autres terrains": {
+ "account_type": "Fixed Asset",
+ "2281-Terrains immeubles de placement": {
+ "account_type": "Fixed Asset"
+ },
+ "2285-Terrains des logements affect\u00e9s au personnel": {
+ "account_type": "Fixed Asset"
+ },
+ "2286-Terrains de location acquisition": {
+ "account_type": "Fixed Asset"
+ },
+ "2288-Divers terrains": {
+ "account_type": "Fixed Asset"
+ }
+ },
+ "229-Am\u00e9nagements de terrains en cours": {
+ "account_type": "Fixed Asset",
+ "2291-Terrains agricoles et forestiers": {
+ "account_type": "Fixed Asset"
+ },
+ "2292-Terrains nus": {
+ "account_type": "Fixed Asset"
+ },
+ "2295-Terrains de carri\u00e8res tr\u00e9fonds": {
+ "account_type": "Fixed Asset"
+ },
+ "2298-Autres terrains": {
+ "account_type": "Fixed Asset"
+ }
+ }
+ },
+ "23-B\u00e2timents, installations techniques et agencements": {
+ "231-B\u00e2timents industriels, agricoles, administratifs et commerciaux sur sol propre": {
+ "2311-B\u00e2timents industriels": {},
+ "2312-B\u00e2timents agricoles": {},
+ "2313-B\u00e2timents administratifs et commerciaux": {},
+ "2314-B\u00e2timents affect\u00e9s au logement du personnel": {},
+ "2315-B\u00e2timents immeubles de placement": {},
+ "2316-B\u00e2timents de location acquisition": {}
+ },
+ "232-B\u00e2timents industriels, agricoles, administratifs et commerciaux sur sol d\u2019autrui": {
+ "2321-B\u00e2timents industriels": {},
+ "2322-B\u00e2timents agricoles": {},
+ "2323-B\u00e2timents administratifs et commerciaux": {},
+ "2324-B\u00e2timents affect\u00e9s au logement du personnel": {},
+ "2325-B\u00e2timents immeubles de placement": {},
+ "2326-B\u00e2timents de location acquisition": {}
+ },
+ "233-Ouvrages d\u2019infrastructure": {
+ "2331-Voies de terre": {},
+ "2332-Voies de fer": {},
+ "2333-Voies d\u2019eau": {},
+ "2334-Barrages, Digues": {},
+ "2335-Pistes d\u2019a\u00e9rodrome": {},
+ "2338-Autres ouvrages d\u2019infrastructures": {}
+ },
+ "234-Am\u00e9nagements, agencements et installations techniques": {
+ "2341-Installations complexes sp\u00e9cialis\u00e9es sur sol propre": {},
+ "2342-Installations complexes sp\u00e9cialis\u00e9es sur sol d\u2019autrui": {},
+ "2343-Installations \u00e0 caract\u00e8re sp\u00e9cifique sur sol propre": {},
+ "2344-Installations \u00e0 caract\u00e8re sp\u00e9cifique sur sol d\u2019autrui": {},
+ "2345-Am\u00e9nagements et agencements des b\u00e2timents": {}
+ },
+ "235-Am\u00e9nagements de bureaux": {
+ "2351-Installations g\u00e9n\u00e9rales": {},
+ "2358-Autres am\u00e9nagements de bureaux": {}
+ },
+ "237-B\u00e2timents industriels, agricoles et commerciaux mis en concession": {},
+ "238-Autres installations et agencements": {},
+ "239-B\u00e2timents am\u00e9nagements, agencements et installations en cours": {
+ "2391-B\u00e2timents en cours": {},
+ "2392-Installations en cours": {},
+ "2393-Ouvrages d\u2019infrastructure en cours": {},
+ "2394-Am\u00e9nagements et agencements et installations techniques en cours": {},
+ "2395-Am\u00e9nagements de bureaux en cours": {},
+ "2398-Autres installations et agencements en cours": {}
+ }
+ },
+ "24-Mat\u00e9riel, mobilier et actifs biologiques": {
+ "241-Mat\u00e9riel et outillage industriel et commercial": {
+ "2411-Mat\u00e9riel industriel": {},
+ "2412-Outillage industriel": {},
+ "2413-Mat\u00e9riel commercial": {},
+ "2414-Outillage commercial": {},
+ "2416-Mat\u00e9riel & outillage industriel et commercial de location-acquisition": {}
+ },
+ "242-Mat\u00e9riel et outillage agricole": {
+ "2421-Mat\u00e9riel agricole": {},
+ "2422-Outillage agricole": {},
+ "2426-Mat\u00e9riel & outillage agricole de location-acquisition": {}
+ },
+ "243-Mat\u00e9riel d\u2019emballage r\u00e9cup\u00e9rable et identifiable": {},
+ "244-Mat\u00e9riel et mobilier": {
+ "2441-Mat\u00e9riel de bureau": {},
+ "2442-Mat\u00e9riel informatique": {},
+ "2443-Mat\u00e9riel bureautique": {},
+ "2444-Mobilier de bureau": {},
+ "2445-Mat\u00e9riel et mobilier immeubles de placement": {},
+ "2446-Mat\u00e9riel et mobilier de location acquisition": {},
+ "2447-Mat\u00e9riel et mobilier des logements du personnel": {}
+ },
+ "245-Mat\u00e9riel de transport": {
+ "2451-Mat\u00e9riel automobile": {},
+ "2452-Mat\u00e9riel ferroviaire": {},
+ "2453-Mat\u00e9riel fluvial, lagunaire": {},
+ "2454-Mat\u00e9riel naval": {},
+ "2455-Mat\u00e9riel a\u00e9rien": {},
+ "2456-Mat\u00e9riel de transport de location-acquisition": {},
+ "2457-Mat\u00e9riel hippomobile": {},
+ "2458-Autres mat\u00e9riels de transport": {}
+ },
+ "246-Actifs biologiques": {
+ "2461-Cheptel, animaux de trait": {},
+ "2462-Cheptel, animaux reproducteurs": {},
+ "2463-Animaux de garde": {},
+ "2465-Plantations agricoles": {},
+ "2468-Autres actifs biologiques": {}
+ },
+ "247-Agencements, am\u00e9nagements du mat\u00e9riel et actifs biologiques": {
+ "2471-Agencements et am\u00e9nagements du mat\u00e9riel": {},
+ "2472-Agencements et am\u00e9nagements des actifs biologiques": {},
+ "2478-Autres agencements, am\u00e9nagements du mat\u00e9riel et actifs biologiques": {}
+ },
+ "248-Autres mat\u00e9riels et mobiliers": {
+ "2481-Collections et \u0153uvres d\u2019art": {},
+ "2488-Divers mat\u00e9riels mobiliers": {}
+ },
+ "249-Mat\u00e9riels et actifs biologiques en cours": {
+ "2491-Mat\u00e9riel et outillage industriel et commercial": {},
+ "2492-Mat\u00e9riel et outillage agricole": {},
+ "2493-Mat\u00e9riel d\u2019emballage r\u00e9cup\u00e9rable et identifiable": {},
+ "2494-Mat\u00e9riel et mobilier de bureau": {},
+ "2495-Mat\u00e9riel de transport": {},
+ "2496-Actifs biologiques": {},
+ "2497-Agencements am\u00e9nagements du mat\u00e9riel et actifs biologiques": {},
+ "2498-Autres mat\u00e9riels et actifs biologiques en cours": {}
+ }
+ },
+ "25-Avances et acomptes vers\u00e9s sur immobilisations": {
+ "251-Avances et acomptes vers\u00e9s sur immobilisations incorporelles": {},
+ "252-Avances et acomptes vers\u00e9s sur immobilisations corporelles": {}
+ },
+ "26-Titres de participation": {
+ "261-Titres de participation dans des soci\u00e9t\u00e9s sous contr\u00f4le exclusif": {},
+ "262-Titres de participation dans des soci\u00e9t\u00e9s sous contr\u00f4le conjoint": {},
+ "263-Titres de participation dans des soci\u00e9t\u00e9s conf\u00e9rant une influence notable": {},
+ "265-Participations dans des organismes professionnels": {},
+ "266-Parts dans des groupements d\u2019int\u00e9r\u00eat \u00e9conomique (GIE)": {},
+ "268-Autres titres de participation": {}
+ },
+ "27-Autres immobilisations financi\u00e8res": {
+ "271-Pr\u00eats et cr\u00e9ances": {
+ "2711-Pr\u00eats participatifs": {},
+ "2712-Pr\u00eats aux associ\u00e9s": {},
+ "2713-Billets de fonds": {},
+ "2714-Titres pr\u00eat\u00e9s": {},
+ "2718-Autres pr\u00eats et cr\u00e9ances": {}
+ },
+ "272-Pr\u00eats au personnel": {
+ "2721-Pr\u00eats immobiliers": {},
+ "2722-Pr\u00eats mobiliers et d\u2019installation": {},
+ "2728-Autres pr\u00eats au personnel": {}
+ },
+ "273-Cr\u00e9ances sur l\u2019\u00c9tat": {
+ "2731-Retenues de garantie": {},
+ "2733-Fonds r\u00e9glement\u00e9": {},
+ "2734-Cr\u00e9ances sur le conc\u00e9dant": {},
+ "2738-Autres cr\u00e9ances sur l\u2019\u00c9tat": {}
+ },
+ "274-Titres immobilis\u00e9s": {
+ "2741-Titres immobilis\u00e9s de l\u2019activit\u00e9 de portefeuille (TIAP)": {},
+ "2742-Titres participatifs": {},
+ "2743-Certificats d\u2019investissement": {},
+ "2744-Parts de fonds commun de placement (FCP)": {},
+ "2745-Obligations": {},
+ "2746-Actions ou parts propres": {},
+ "2748-Autres titres immobilis\u00e9s": {}
+ },
+ "275-D\u00e9p\u00f4ts et cautionnements vers\u00e9s": {
+ "2751-D\u00e9p\u00f4ts pour loyers d\u2019avance": {},
+ "2752-D\u00e9p\u00f4ts pour l\u2019\u00e9lectricit\u00e9": {},
+ "2753-D\u00e9p\u00f4ts pour l\u2019eau": {},
+ "2754-D\u00e9p\u00f4ts pour le gaz": {},
+ "2755-D\u00e9p\u00f4ts pour le t\u00e9l\u00e9phone, le t\u00e9lex, la t\u00e9l\u00e9copie": {},
+ "2756-Cautionnements sur march\u00e9s publics": {},
+ "2757-Cautionnements sur autres op\u00e9rations": {},
+ "2758-Autres d\u00e9p\u00f4ts et cautionnements": {}
+ },
+ "276-Int\u00e9r\u00eats courus": {
+ "2761-Pr\u00eats et cr\u00e9ances non commerciales": {},
+ "2762-Pr\u00eats au personnel": {},
+ "2763-Cr\u00e9ances sur l\u2019\u00c9tat": {},
+ "2764-Titres immobilis\u00e9s": {},
+ "2765-D\u00e9p\u00f4ts et cautionnements vers\u00e9s": {},
+ "2767-Cr\u00e9ances rattach\u00e9es \u00e0 des participations": {},
+ "2768-Immobilisations financi\u00e8res diverses": {}
+ },
+ "277-Cr\u00e9ances rattach\u00e9es \u00e0 des participations et avances \u00e0 des GIE": {
+ "2771-Cr\u00e9ances rattach\u00e9es \u00e0 des participations (groupe)": {},
+ "2772-Cr\u00e9ances rattach\u00e9es \u00e0 des participations (hors groupe)": {},
+ "2773-Cr\u00e9ances rattach\u00e9es \u00e0 des soci\u00e9t\u00e9s en participation": {},
+ "2774-Avances \u00e0 des Groupements d\u2019int\u00e9r\u00eat \u00e9conomique (GIE)": {}
+ },
+ "278-Immobilisations financi\u00e8res diverses": {
+ "2781-Cr\u00e9ances diverses groupe": {},
+ "2782-Cr\u00e9ances diverses hors groupe": {},
+ "2784-Banques d\u00e9p\u00f4ts \u00e0 terme": {},
+ "2785-Or et m\u00e9taux pr\u00e9cieux": {},
+ "2788-Autres immobilisations financi\u00e8res": {}
+ }
+ },
+ "28-Amortissements": {
+ "account_type": "Accumulated Depreciation",
+ "281-Amortissements des immobilisations corporelles": {
+ "account_type": "Accumulated Depreciation",
+ "2811-Amortissements des frais de d\u00e9veloppement": {
+ "account_type": "Accumulated Depreciation"
+ },
+ "2812-Amortissements des brevets, licences, concessions et droits similaires": {
+ "account_type": "Accumulated Depreciation"
+ },
+ "2813-Amortissements des logiciels et sites internet": {
+ "account_type": "Accumulated Depreciation"
+ },
+ "2814-Amortissements des marques": {
+ "account_type": "Accumulated Depreciation"
+ },
+ "2815-Amortissements du fonds commercial": {
+ "account_type": "Accumulated Depreciation"
+ },
+ "2816-Amortissements du droit au bail": {
+ "account_type": "Accumulated Depreciation"
+ },
+ "2817-Amortissements des investissements de cr\u00e9ation": {
+ "account_type": "Accumulated Depreciation"
+ },
+ "2818-Amortissements des autres droits et valeurs incorporels": {
+ "account_type": "Accumulated Depreciation"
+ }
+ },
+ "282-Amortissements des terrains": {
+ "2824-Amortissements des travaux de mise en valeur des terrains": {}
+ },
+ "283-Amortissements des b\u00e2timents, installations techniques et agencements": {
+ "2831-Amortissements des b\u00e2timents industriels, agricoles, administratifs et commerciaux sur sol propre": {},
+ "2832-Amortissements des b\u00e2timents industriels, agricoles, administratifs et commerciaux sur sol d\u2019autrui": {},
+ "2833-Amortissements des ouvrages d\u2019infrastructure": {},
+ "2834-Amortissements des am\u00e9nagements, agencements et installations techniques": {},
+ "2835-Amortissements des am\u00e9nagements de bureaux": {},
+ "2837-Amortissements des b\u00e2timents industriels, agricoles et commerciaux mis en concession": {},
+ "2838-Amortissements des autres installations et agencements": {}
+ },
+ "284-Amortissements du mat\u00e9riel": {
+ "2841-Amortissements du mat\u00e9riel et outillage industriel et commercial": {},
+ "2842-Amortissements du mat\u00e9riel et outillage agricole": {},
+ "2843-Amortissements du mat\u00e9riel d\u2019emballage r\u00e9cup\u00e9rable et identifiable": {},
+ "2844-Amortissements du mat\u00e9riel et mobilier": {},
+ "2845-Amortissements du mat\u00e9riel de transport": {},
+ "2846-Amortissements des actifs biologiques": {},
+ "2847-Amortissements des agencements et am\u00e9nagements du mat\u00e9riel et des actifs biologiques": {},
+ "2848-Amortissements des autres mat\u00e9riels": {}
+ }
+ },
+ "29-D\u00e9pr\u00e9ciations des immobilisations": {
+ "291-D\u00e9pr\u00e9ciations des immobilisations incorporelles": {
+ "2911-D\u00e9pr\u00e9ciations des frais de d\u00e9veloppement": {},
+ "2912-D\u00e9pr\u00e9ciations des brevets, licences, concessions et droits similaires": {},
+ "2913-D\u00e9pr\u00e9ciations des logiciels et sites internet": {},
+ "2914-D\u00e9pr\u00e9ciations des marques": {},
+ "2915-D\u00e9pr\u00e9ciations du fonds commercial": {},
+ "2916-D\u00e9pr\u00e9ciations du droit au bail": {},
+ "2917-D\u00e9pr\u00e9ciations des investissements de cr\u00e9ation": {},
+ "2918-D\u00e9pr\u00e9ciations des autres droits et valeurs incorporels": {},
+ "2919-D\u00e9pr\u00e9ciations des immobilisations incorporelles en cours": {}
+ },
+ "292-D\u00e9pr\u00e9ciations des terrains": {
+ "2921-D\u00e9pr\u00e9ciations des terrains agricoles et forestiers": {},
+ "2922-D\u00e9pr\u00e9ciations des terrains nus": {},
+ "2923-D\u00e9pr\u00e9ciations des terrains b\u00e2tis": {},
+ "2924-D\u00e9pr\u00e9ciations des travaux de mise en valeur des terrains": {},
+ "2925-D\u00e9pr\u00e9ciations des terrains de gisement": {},
+ "2926-D\u00e9pr\u00e9ciations des terrains am\u00e9nag\u00e9s": {},
+ "2927-D\u00e9pr\u00e9ciations des terrains mis en concession": {},
+ "2928-D\u00e9pr\u00e9ciations des autres terrains": {},
+ "2929-D\u00e9pr\u00e9ciations des am\u00e9nagements de terrains en cours": {}
+ },
+ "293-D\u00e9pr\u00e9ciations des b\u00e2timents, installations techniques et agencements": {
+ "2931-D\u00e9pr\u00e9ciations des b\u00e2timents industriels, agricoles, administratifs et commerciaux sur sol propre": {},
+ "2932-D\u00e9pr\u00e9ciations des b\u00e2timents industriels, agricoles, administratifs et commerciaux sur sol d\u2019autrui": {},
+ "2933-D\u00e9pr\u00e9ciations des ouvrages d\u2019infrastructures": {},
+ "2934-D\u00e9pr\u00e9ciations des am\u00e9nagements, agencements et installations techniques": {},
+ "2935-D\u00e9pr\u00e9ciations des am\u00e9nagements de bureaux": {},
+ "2937-D\u00e9pr\u00e9ciations des b\u00e2timents industriels, agricoles et commerciaux mis en concession": {},
+ "2938-D\u00e9pr\u00e9ciations des autres installations et agencements": {},
+ "2939-D\u00e9pr\u00e9ciations des b\u00e2timents et installations en cours": {}
+ },
+ "294-D\u00e9pr\u00e9ciations de mat\u00e9riel, du mobilier et de l\u2019actif biologique": {
+ "2941-D\u00e9pr\u00e9ciations du mat\u00e9riel et outillage industriel et commercial": {},
+ "2942-D\u00e9pr\u00e9ciations du mat\u00e9riel et outillage agricole": {},
+ "2943-D\u00e9pr\u00e9ciations du mat\u00e9riel d\u2019emballage r\u00e9cup\u00e9rable et identifiable": {},
+ "2944-D\u00e9pr\u00e9ciations du mat\u00e9riel et mobilier": {},
+ "2945-D\u00e9pr\u00e9ciations du mat\u00e9riel de transport": {},
+ "2946-D\u00e9pr\u00e9ciations des actifs biologiques": {},
+ "2947-D\u00e9pr\u00e9ciations des agencements et am\u00e9nagements du mat\u00e9riel et des actifs biologiques": {},
+ "2948-D\u00e9pr\u00e9ciations des autres mat\u00e9riels": {},
+ "2949-D\u00e9pr\u00e9ciations de mat\u00e9riel en cours": {}
+ },
+ "295-D\u00e9pr\u00e9ciations des avances et acomptes vers\u00e9s sur immobilisations": {
+ "2951-D\u00e9pr\u00e9ciations des avances et acomptes vers\u00e9s sur immobilisations incorporelles": {},
+ "2952-D\u00e9pr\u00e9ciations des avances et acomptes vers\u00e9s sur immobilisations corporelles": {}
+ },
+ "296-D\u00e9pr\u00e9ciations des titres de participation": {
+ "2961-D\u00e9pr\u00e9ciations des titres de participation dans des soci\u00e9t\u00e9s sous contr\u00f4le exclusif": {},
+ "2962-D\u00e9pr\u00e9ciations des titres de participation dans les soci\u00e9t\u00e9s sous contr\u00f4le conjoint": {},
+ "2963-D\u00e9pr\u00e9ciations des titres de participation dans les soci\u00e9t\u00e9s conf\u00e9rant une influence notable": {},
+ "2965-D\u00e9pr\u00e9ciations des participations dans des organismes professionnels": {},
+ "2966-D\u00e9pr\u00e9ciations des parts dans des GIE": {},
+ "2968-D\u00e9pr\u00e9ciations des autres titres de participation": {}
+ },
+ "297-D\u00e9pr\u00e9ciations des autres immobilisations financi\u00e8res": {
+ "2971-D\u00e9pr\u00e9ciations des pr\u00eats et cr\u00e9ances": {},
+ "2972-D\u00e9pr\u00e9ciations des pr\u00eats au personnel": {},
+ "2973-D\u00e9pr\u00e9ciations des cr\u00e9ances sur l\u2019\u00c9tat": {},
+ "2974-D\u00e9pr\u00e9ciations des titres immobilis\u00e9s": {},
+ "2975-D\u00e9pr\u00e9ciations des d\u00e9p\u00f4ts et cautionnements vers\u00e9s": {},
+ "2977-D\u00e9pr\u00e9ciations des cr\u00e9ances rattach\u00e9es \u00e0 des participations et avances \u00e0 des GIE": {},
+ "2978-D\u00e9pr\u00e9ciations des cr\u00e9ances financi\u00e8res diverses": {}
+ }
+ },
+ "root_type": "Asset"
+ },
+ "3-Comptes de Stocks": {
+ "31-Marchandises": {
+ "311-Marchandises A": {
+ "3111-Marchandises A1": {},
+ "3112-Marchandises A2": {}
+ },
+ "312-Marchandises B": {
+ "3121-Marchandises B1": {},
+ "3122-Marchandises B2": {}
+ },
+ "313-Actifs biologiques": {
+ "3131-Animaux": {},
+ "3132-V\u00e9g\u00e9taux": {}
+ },
+ "318-Marchandises hors activit\u00e9s ordinaires (HAO)": {}
+ },
+ "32-Mati\u00e8res premi\u00e8res et fournitures li\u00e9es": {
+ "321-Mati\u00e8res A": {},
+ "322-Mati\u00e8res B": {},
+ "323-Fournitures (A, B)": {}
+ },
+ "33-Autres approvisionnements": {
+ "331-Mati\u00e8res consommables": {},
+ "332-Fournitures d\u2019atelier et d\u2019usine": {},
+ "333-Fournitures de magasin": {},
+ "334-Fournitures de bureau": {},
+ "335-Emballages": {
+ "3351-Emballages perdus": {},
+ "3352-Emballages r\u00e9cup\u00e9rables non identifiables": {},
+ "3353-Emballages \u00e0 usage mixte": {},
+ "3358-Autres emballages": {}
+ },
+ "338-Autres mati\u00e8res": {}
+ },
+ "34-Produits en cours": {
+ "341-Produits en cours": {
+ "3411-Produits en cours P1": {},
+ "3412-Produits en cours P2": {}
+ },
+ "342-Travaux en cours": {
+ "3421-Travaux en cours T1": {},
+ "3422-Travaux en cours T2": {}
+ },
+ "343-Produits interm\u00e9diaires en cours": {
+ "3431-Produits interm\u00e9diaires A": {},
+ "3432-Produits interm\u00e9diaires B": {}
+ },
+ "344-Produits r\u00e9siduels en cours": {
+ "3441-Produits r\u00e9siduels A": {},
+ "3442-Produits r\u00e9siduels B": {}
+ },
+ "345-Actifs biologiques en cours": {
+ "3451-Animaux": {},
+ "3452-V\u00e9g\u00e9taux": {}
+ }
+ },
+ "35-Services en cours": {
+ "351-\u00c9tudes en cours": {
+ "3511-\u00c9tudes en cours E1": {},
+ "3512-\u00c9tudes en cours E2": {}
+ },
+ "352-Prestations de services en cours": {
+ "3521-Prestations de services S1": {},
+ "3522-Prestations de services S2": {}
+ }
+ },
+ "36-Produits finis": {
+ "361-Produits finis A": {},
+ "362-Produits finis B": {},
+ "363-Actifs biologiques": {
+ "3631-Animaux": {},
+ "3632-V\u00e9g\u00e9taux": {},
+ "3638-Autres stocks (activit\u00e9s annexes)": {}
+ }
+ },
+ "37-Produits interm\u00e9diaires et r\u00e9siduels": {
+ "371-Produits interm\u00e9diaires": {
+ "3711-Produits interm\u00e9diaires A": {},
+ "3712-Produits interm\u00e9diaires B": {}
+ },
+ "372-Produits r\u00e9siduels": {
+ "3721-D\u00e9chets": {},
+ "3722-Rebuts": {},
+ "3723-Mati\u00e8res de R\u00e9cup\u00e9ration": {}
+ },
+ "373-Actifs biologiques": {
+ "3731-Animaux": {},
+ "3732-V\u00e9g\u00e9taux": {},
+ "3738-Autres stocks (activit\u00e9s annexes)": {}
+ }
+ },
+ "38-Stocks en cours de route, en consignation ou en d\u00e9p\u00f4t": {
+ "account_type": "Stock",
+ "381-Marchandises en cours de route": {},
+ "382-Mati\u00e8res premi\u00e8res et fournitures li\u00e9es en cours de route": {},
+ "383-Autres approvisionnements en cours de route": {},
+ "386-Produits finis en cours de route": {},
+ "387-Stock en consignation ou en d\u00e9p\u00f4t": {
+ "3871-Stock en consignation": {},
+ "3872-Stock en d\u00e9p\u00f4t": {}
+ },
+ "388-Stock provenant d\u2019immobilisations mises hors service ou au rebut": {}
+ },
+ "39-D\u00e9pr\u00e9ciations des stocks et encours de production": {
+ "391-D\u00e9pr\u00e9ciations des stocks de marchandises": {},
+ "392-D\u00e9pr\u00e9ciations des stocks de mati\u00e8res premi\u00e8res et fournitures li\u00e9es": {},
+ "393-D\u00e9pr\u00e9ciations des stocks d\u2019autres approvisionnements": {},
+ "394-D\u00e9pr\u00e9ciations des productions en cours": {},
+ "395-D\u00e9pr\u00e9ciations des services en cours": {},
+ "396-D\u00e9pr\u00e9ciations des stocks de produits finis": {},
+ "397-D\u00e9pr\u00e9ciations des stocks de produits interm\u00e9diaires et r\u00e9siduels": {},
+ "398-D\u00e9pr\u00e9ciations des stocks en cours de route, en consignation ou en d\u00e9p\u00f4t": {}
+ },
+ "root_type": "Asset"
+ },
+ "4-Comptes de Tiers (ACTIF)": {
+ "40-Fournisseurs et comptes rattach\u00e9s (ACTIF)": {
+ "409-Fournisseurs d\u00e9biteurs": {
+ "4091-Fournisseurs Avances et acomptes vers\u00e9s": {},
+ "4092-Fournisseurs Groupe avances et acomptes vers\u00e9s": {},
+ "4093-Fournisseurs Sous-traitants avances et acomptes vers\u00e9s": {},
+ "4094-Fournisseurs Cr\u00e9ances pour emballages et mat\u00e9riels \u00e0 rendre": {},
+ "4098-Fournisseurs Rabais, remises, ristournes et autres avoirs \u00e0 obtenir": {}
+ }
+ },
+ "41-Clients et comptes rattach\u00e9s (ACTIF)": {
+ "411-Clients": {
+ "4111-Clients": {
+ "account_type": "Receivable"
+ },
+ "4112-Clients groupe": {
+ "account_type": "Receivable"
+ },
+ "4114-Clients, \u00c9tat et Collectivit\u00e9s publiques": {
+ "account_type": "Receivable"
+ },
+ "4115-Clients, organismes internationaux": {
+ "account_type": "Receivable"
+ },
+ "4116-Clients, r\u00e9serve de propri\u00e9t\u00e9": {
+ "account_type": "Receivable"
+ },
+ "4117-Client, retenues de garantie": {
+ "account_type": "Receivable"
+ },
+ "4118-Clients, d\u00e9gr\u00e8vement de taxes sur la valeur ajout\u00e9e (TVA)": {
+ "account_type": "Receivable"
+ },
+ "account_type": "Receivable"
+ },
+ "412-Clients, effets \u00e0 recevoir en portefeuille": {
+ "4121-Clients, effets \u00e0 recevoir": {
+ "account_type": "Receivable"
+ },
+ "4122-Clients Groupe, effets \u00e0 recevoir": {
+ "account_type": "Receivable"
+ },
+ "4124-\u00c9tat et Collectivit\u00e9s publiques, effets \u00e0 recevoir": {
+ "account_type": "Receivable"
+ },
+ "4125-Organismes Internationaux, effets \u00e0 recevoir": {
+ "account_type": "Receivable"
+ },
+ "account_type": "Receivable"
+ },
+ "413-Clients, ch\u00e8ques, effets et autres valeurs impay\u00e9es": {
+ "4131-Clients, ch\u00e8ques impay\u00e9s": {
+ "account_type": "Receivable"
+ },
+ "4132-Clients, effets impay\u00e9s": {
+ "account_type": "Receivable"
+ },
+ "4133-Clients, cartes de cr\u00e9dit impay\u00e9es": {
+ "account_type": "Receivable"
+ },
+ "4138-Clients, autres valeurs impay\u00e9es": {
+ "account_type": "Receivable"
+ },
+ "account_type": "Receivable"
+ },
+ "414-Cr\u00e9ances sur cessions courantes d\u2019immobilisations": {
+ "4141-Cr\u00e9ances en compte, immobilisations incorporelles": {
+ "account_type": "Receivable"
+ },
+ "4142-Cr\u00e9ances en compte, immobilisations corporelles": {
+ "account_type": "Receivable"
+ },
+ "4146-Effets \u00e0 recevoir, immobilisations incorporelles": {
+ "account_type": "Receivable"
+ },
+ "4147-Effets \u00e0 recevoir, immobilisations corporelles": {
+ "account_type": "Receivable"
+ },
+ "account_type": "Receivable"
+ },
+ "415-Clients, effets escompt\u00e9s non \u00e9chus": {
+ "account_type": "Receivable"
+ },
+ "416-Cr\u00e9ances clients litigieuses ou douteuses": {
+ "4161-Cr\u00e9ances litigieuses": {
+ "account_type": "Receivable"
+ },
+ "4162-Cr\u00e9ances douteuses": {
+ "account_type": "Receivable"
+ },
+ "account_type": "Receivable"
+ },
+ "418-Clients, produits \u00e0 recevoir": {
+ "4181-Clients, factures \u00e0 \u00e9tablir": {
+ "account_type": "Receivable"
+ },
+ "4186-Clients, int\u00e9r\u00eats courus": {
+ "account_type": "Receivable"
+ },
+ "account_type": "Receivable"
+ },
+ "account_type": "Receivable"
+ },
+ "42-Personnel (ACTIF)": {
+ "421-Personnel, avances et acomptes": {
+ "4211-Personnel, avances": {},
+ "4212-Personnel, acomptes": {},
+ "4213-Frais avanc\u00e9s et fournitures au personnel": {}
+ }
+ },
+ "43-Organismes sociaux (ACTIF)": {
+ "431-S\u00e9curit\u00e9 sociale": {
+ "4311-Prestations familiales": {},
+ "4312-Accidents de travail": {},
+ "4313-Caisse de retraite obligatoire": {},
+ "4314-Caisse de retraite facultative": {},
+ "4318-Autres cotisations sociales": {}
+ },
+ "432-Caisses de retraite compl\u00e9mentaire": {},
+ "433-Autres organismes sociaux": {
+ "4331-Mutuelle": {},
+ "4332-Assurances retraite": {},
+ "4333-Assurances et organismes de sant\u00e9": {}
+ },
+ "438-Organismes sociaux, charges \u00e0 payer et produits \u00e0 recevoir": {
+ "4387-Produits \u00e0 recevoir": {}
+ }
+ },
+ "44-\u00c9tat et collectivit\u00e9s publiques (ACTIF)": {
+ "443-\u00c9tat, TVA factur\u00e9e": {
+ "4431-TVA factur\u00e9e sur ventes": {},
+ "4432-TVA factur\u00e9e sur prestations de services": {},
+ "4433-TVA factur\u00e9e sur travaux": {},
+ "4434-TVA factur\u00e9e sur production livr\u00e9e \u00e0 soi-m\u00eame": {},
+ "4435-TVA sur factures \u00e0 \u00e9tablir": {}
+ },
+ "445-\u00c9tat, TVA r\u00e9cup\u00e9rable": {
+ "4451-TVA r\u00e9cup\u00e9rable sur immobilisations": {},
+ "4452-TVA r\u00e9cup\u00e9rable sur achats": {},
+ "4453-TVA r\u00e9cup\u00e9rable sur transport": {},
+ "4454-TVA r\u00e9cup\u00e9rable sur services ext\u00e9rieurs et autres charges": {},
+ "4455-TVA r\u00e9cup\u00e9rable sur factures non parvenues": {},
+ "4456-TVA transf\u00e9r\u00e9e par d\u2019autres entit\u00e9s": {}
+ },
+ "448-\u00c9tat, charges \u00e0 payer et produits \u00e0 recevoir": {
+ "4486-Charges \u00e0 payer": {},
+ "4487-Produits \u00e0 recevoir": {}
+ },
+ "449-\u00c9tat, cr\u00e9ances et dettes diverses": {
+ "4491-\u00c9tat, obligations cautionn\u00e9es": {},
+ "4492-\u00c9tat, avances et acomptes vers\u00e9s sur imp\u00f4ts": {},
+ "4493-\u00c9tat, fonds de dotation \u00e0 recevoir": {},
+ "4494-\u00c9tat, subventions investissement \u00e0 recevoir": {},
+ "4495-\u00c9tat, subventions d\u2019exploitation \u00e0 recevoir": {},
+ "4496-\u00c9tat, subventions d\u2019\u00e9quilibre \u00e0 recevoir": {},
+ "4497-\u00c9tat, avances sur subventions": {},
+ "4499-\u00c9tat, fonds r\u00e9glement\u00e9s provisionn\u00e9s": {}
+ }
+ },
+ "45-Organismes internationaux (ACTIF)": {
+ "451-Op\u00e9rations avec les organismes africains": {},
+ "452-Op\u00e9rations avec les autres organismes internationaux": {},
+ "458-Organismes internationaux, fonds de dotation et subventions \u00e0 recevoir": {
+ "4581-Organismes internationaux, fonds de dotation \u00e0 recevoir": {},
+ "4582-Organismes internationaux, subventions \u00e0 recevoir": {}
+ }
+ },
+ "46-Apporteurs, associ\u00e9s et groupe (ACTIF)": {
+ "461-Apporteurs, op\u00e9rations sur le capital": {
+ "4613-Apporteurs, capital appel\u00e9, non vers\u00e9": {},
+ "4614-Apporteurs, compte d\u2019apport, op\u00e9rations de restructuration (fusion...)": {},
+ "4618-Apporteurs, titres \u00e0 \u00e9changer": {}
+ },
+ "467-Apporteurs, restant d\u00fb sur capital appel\u00e9": {}
+ },
+ "47-D\u00e9biteurs et cr\u00e9diteurs divers (ACTIF)": {
+ "472-Cr\u00e9ances et dettes sur titres de placement": {
+ "4721-Cr\u00e9ances sur cessions de titres de placement": {},
+ "4726-Versements restant \u00e0 effectuer sur titres de placement non lib\u00e9r\u00e9s": {}
+ },
+ "473-Interm\u00e9diaires Op\u00e9rations faites pour compte de tiers": {
+ "4731-Mandants": {},
+ "4732-Mandataires": {},
+ "4733-Commettants": {},
+ "4734-Commissionnaires": {},
+ "4739-\u00c9tat, Collectivit\u00e9s publiques, fonds global d\u2019allocation": {}
+ },
+ "474-Compte de r\u00e9partition p\u00e9riodique des charges et des produits": {
+ "4747-Compte de r\u00e9partition p\u00e9riodique des produits": {}
+ },
+ "475-Compte transitoire, ajustement sp\u00e9cial li\u00e9 \u00e0 la r\u00e9vision du SYSCOHADA": {
+ "4751-Compte actif": {
+ "account_type": "Temporary"
+ }
+ },
+ "476-Charges constat\u00e9es d\u2019avance": {},
+ "478-\u00c9carts de conversion actif": {
+ "4781-Diminution des cr\u00e9ances d\u2019exploitation": {},
+ "4782-Diminution des cr\u00e9ances financi\u00e8res": {},
+ "4783-Augmentation des dettes d\u2019exploitation": {},
+ "4784-Augmentation des dettes financi\u00e8res": {},
+ "4786-Diff\u00e9rences d\u2019\u00e9valuation sur instruments de tr\u00e9sorerie": {},
+ "4788-Diff\u00e9rences compens\u00e9es par couverture de change": {}
+ }
+ },
+ "48-Cr\u00e9ances et dettes hors activit\u00e9s ordinaires (ACTIF)": {
+ "485-Cr\u00e9ances sur cessions d\u2019immobilisations": {
+ "4851-En compte, immobilisations incorporelles": {},
+ "4852-En compte, immobilisations corporelles": {},
+ "4853-Effets \u00e0 recevoir, immobilisations incorporelles": {},
+ "4854-Effets \u00e0 recevoir, immobilisations corporelles": {},
+ "4855-Effets escompt\u00e9s non \u00e9chus": {},
+ "4857-Retenues de garantie": {},
+ "4858-Factures \u00e0 \u00e9tablir": {}
+ },
+ "488-Autres cr\u00e9ances hors activit\u00e9s ordinaires (HAO)": {}
+ },
+ "49-D\u00e9pr\u00e9ciations et provisions pour risques \u00e0 court terme (tiers) (ACTIF)": {
+ "491-D\u00e9pr\u00e9ciations des comptes clients": {
+ "4911-Cr\u00e9ances litigieuses": {},
+ "4912-Cr\u00e9ances douteuses": {}
+ },
+ "495-D\u00e9pr\u00e9ciations des comptes organismes internationaux": {},
+ "496-D\u00e9pr\u00e9ciations des comptes apporteurs, associ\u00e9s et groupe": {
+ "4962-Associ\u00e9s, comptes courants": {},
+ "4963-Associ\u00e9s, op\u00e9rations faites en commun": {},
+ "4966-Groupe, comptes courants": {}
+ },
+ "497-D\u00e9pr\u00e9ciations des comptes d\u00e9biteurs divers": {},
+ "498-D\u00e9pr\u00e9ciations des comptes de cr\u00e9ances HAO": {
+ "4985-Cr\u00e9ances sur cessions d\u2019immobilisations": {},
+ "4986-Cr\u00e9ances sur cessions de titres de placement": {},
+ "4988-Autres cr\u00e9ances HAO": {}
+ },
+ "499-Provisions pour risques \u00e0 court terme": {
+ "4991-Sur op\u00e9rations d\u2019exploitation": {},
+ "4997-Sur op\u00e9rations financi\u00e8res": {},
+ "4998-Sur op\u00e9rations HAO": {}
+ }
+ },
+ "root_type": "Asset"
+ },
+ "4-Comptes de Tiers (PASSIF)": {
+ "40-Fournisseurs et comptes rattach\u00e9s (PASSIF)": {
+ "401-Fournisseurs, dettes en compte": {
+ "4011-Fournisseurs": {
+ "account_type": "Payable"
+ },
+ "4012-Fournisseurs groupe": {
+ "account_type": "Payable"
+ },
+ "4013-Fournisseurs sous-traitants": {
+ "account_type": "Payable"
+ },
+ "4016-Fournisseurs, r\u00e9serve de propri\u00e9t\u00e9": {
+ "account_type": "Payable"
+ },
+ "4017-Fournisseur, retenues de garantie": {
+ "account_type": "Payable"
+ },
+ "account_type": "Payable"
+ },
+ "402-Fournisseurs, effets \u00e0 payer": {
+ "4021-Fournisseurs Effets \u00e0 payer": {
+ "account_type": "Payable"
+ },
+ "4022-Fournisseurs Groupe, effets \u00e0 payer": {
+ "account_type": "Payable"
+ },
+ "4023-Fournisseurs Sous-traitants, effets \u00e0 payer": {
+ "account_type": "Payable"
+ },
+ "account_type": "Payable"
+ },
+ "404-Fournisseurs, acquisitions courantes d\u2019immobilisations": {
+ "4041-Fournisseurs Dettes en comptes, immobilisations incorporelles": {
+ "account_type": "Payable"
+ },
+ "4042-Fournisseurs Dettes en comptes, immobilisations corporelles": {
+ "account_type": "Payable"
+ },
+ "4046-Fournisseurs Effets \u00e0 payer, immobilisations incorporelles": {
+ "account_type": "Payable"
+ },
+ "4047-Fournisseurs Effets \u00e0 payer, immobilisations corporelles": {
+ "account_type": "Payable"
+ },
+ "account_type": "Payable"
+ },
+ "408-Fournisseurs, factures non parvenues": {
+ "4081-Fournisseurs": {
+ "account_type": "Stock Received But Not Billed"
+ },
+ "4082-Fournisseurs groupe": {
+ "account_type": "Stock Received But Not Billed"
+ },
+ "4083-Fournisseurs sous-traitants": {
+ "account_type": "Stock Received But Not Billed"
+ },
+ "4086-Fournisseurs, int\u00e9r\u00eats courus": {
+ "account_type": "Stock Received But Not Billed"
+ },
+ "account_type": "Stock Received But Not Billed"
+ },
+ "account_type": "Payable"
+ },
+ "41-Clients et comptes rattach\u00e9s (PASSIF)": {
+ "419-Clients cr\u00e9diteurs": {
+ "4191-Clients, avances et acomptes re\u00e7us": {},
+ "4192-Clients groupe, avances et acomptes re\u00e7us": {},
+ "4194-Clients, dettes pour emballages et mat\u00e9riels consign\u00e9s": {},
+ "4198-Clients, rabais, remises, ristournes et autres avoirs \u00e0 accorder": {}
+ }
+ },
+ "42-Personnel (PASSIF)": {
+ "422-Personnel, r\u00e9mun\u00e9rations dues": {},
+ "423-Personnel, oppositions, saisies-arr\u00eats": {
+ "4231-Personnel, oppositions": {},
+ "4232-Personnel, saisies-arr\u00eats": {},
+ "4233-Personnel, avis \u00e0 tiers d\u00e9tenteur": {}
+ },
+ "424-Personnel, \u0153uvres sociales internes": {
+ "4241-Assistance m\u00e9dicale": {},
+ "4242-Allocations familiales": {},
+ "4245-Organismes sociaux rattach\u00e9s \u00e0 l\u2019entit\u00e9": {},
+ "4248-Autres \u0153uvres sociales internes": {}
+ },
+ "425-Repr\u00e9sentants du personnel": {
+ "4251-D\u00e9l\u00e9gu\u00e9s du personnel": {},
+ "4252-Syndicats et Comit\u00e9s d\u2019entreprises, d\u2019\u00c9tablissement": {},
+ "4258-Autres repr\u00e9sentants du personnel": {}
+ },
+ "426-Personnel, participation aux b\u00e9n\u00e9fices et au capital": {
+ "4261-Participation aux b\u00e9n\u00e9fices": {},
+ "4264-Participation au capital": {}
+ },
+ "427-Personnel d\u00e9p\u00f4ts": {},
+ "428-Personnel, charges \u00e0 payer et produits \u00e0 recevoir": {
+ "4281-Dettes provisionn\u00e9es pour cong\u00e9s \u00e0 payer": {},
+ "4286-Autres charges \u00e0 payer": {},
+ "4287-Produits \u00e0 recevoir": {}
+ }
+ },
+ "43-Organismes sociaux (PASSIF)": {
+ "438-Organismes sociaux, charges \u00e0 payer et produits \u00e0 recevoir": {
+ "4381-Charges sociales sur gratifications \u00e0 payer": {},
+ "4382-Charges sociales sur cong\u00e9s \u00e0 payer": {},
+ "4386-Autres charges \u00e0 payer": {}
+ }
+ },
+ "44-\u00c9tat et collectivit\u00e9s publiques (PASSIF)": {
+ "441-\u00c9tat, imp\u00f4t sur les b\u00e9n\u00e9fices": {},
+ "442-\u00c9tat, autres imp\u00f4ts et taxes": {
+ "4421-Imp\u00f4ts et taxes d\u2019\u00c9tat": {},
+ "4422-Imp\u00f4ts et taxes pour les collectivit\u00e9s publiques": {},
+ "4423-Imp\u00f4ts et taxes recouvrables sur des obligataires": {},
+ "4424-Imp\u00f4ts et taxes recouvrables sur des associ\u00e9s": {},
+ "4426-Droits de douane": {},
+ "4428-Autres imp\u00f4ts et taxes": {}
+ },
+ "444-\u00c9tat, TVA due ou cr\u00e9dit de TVA": {
+ "4441-\u00c9tat, TVA due": {},
+ "4449-\u00c9tat, cr\u00e9dit de TVA \u00e0 reporter": {}
+ },
+ "446-\u00c9tat, autres taxes sur le chiffre d\u2019affaires": {},
+ "447-\u00c9tat, imp\u00f4ts retenus \u00e0 la source": {
+ "4471-Imp\u00f4t G\u00e9n\u00e9ral sur le revenu": {},
+ "4472-Imp\u00f4ts sur salaires": {},
+ "4473-Contribution nationale": {},
+ "4474-Contribution nationale de solidarit\u00e9": {},
+ "4478-Autres imp\u00f4ts et contributions": {}
+ }
+ },
+ "46-Apporteurs, associ\u00e9s et groupe (PASSIF)": {
+ "461-Apporteurs, op\u00e9rations sur le capital (PASSIF)": {
+ "4611-Apporteurs, apports en nature": {},
+ "4612-Apporteurs, apports en num\u00e9raire": {},
+ "4615-Apporteurs, versements re\u00e7us sur augmentation de capital": {},
+ "4616-Apporteurs, versements anticip\u00e9s": {},
+ "4617-Apporteurs d\u00e9faillants": {},
+ "4619-Apporteurs, capital \u00e0 rembourser": {}
+ },
+ "462-Associ\u00e9s, comptes courants": {
+ "4621-Principal": {},
+ "4626-Int\u00e9r\u00eats courus": {}
+ },
+ "463-Associ\u00e9s, op\u00e9rations faites en commun et GIE": {
+ "4631-Op\u00e9rations courantes": {},
+ "4636-Int\u00e9r\u00eats courus": {}
+ },
+ "465-Associ\u00e9s, dividendes \u00e0 payer": {},
+ "466-Groupe, comptes courants": {}
+ },
+ "47-D\u00e9biteurs et cr\u00e9diteurs divers (PASSIF)": {
+ "471-D\u00e9biteurs et cr\u00e9diteurs divers": {
+ "4711-D\u00e9biteurs divers": {},
+ "4712-Cr\u00e9diteurs divers": {},
+ "4713-Obligataires": {},
+ "4715-R\u00e9mun\u00e9rations d\u2019administrateurs": {},
+ "4716-Compte d\u2019affacturage": {},
+ "4717-D\u00e9biteurs divers retenues de garantie": {},
+ "4718-Apport, compte de fusion et op\u00e9rations assimil\u00e9es": {},
+ "4719-Bons de souscription d\u2019actions et d\u2019obligations": {}
+ },
+ "474-Compte de r\u00e9partition p\u00e9riodique des charges et des produits (PASSIF)": {
+ "4746-Compte de r\u00e9partition p\u00e9riodique des charges": {}
+ },
+ "475-Compte transitoire, ajustement sp\u00e9cial li\u00e9 \u00e0 la r\u00e9vision du SYSCOHADA (PASSIF)": {
+ "4752-Compte passif": {}
+ },
+ "477-Produits constat\u00e9s d\u2019avance": {},
+ "479-\u00c9carts de conversion passif": {
+ "4791-Augmentation des cr\u00e9ances d\u2019exploitation": {},
+ "4792-Augmentation des cr\u00e9ances financi\u00e8res": {},
+ "4793-Diminution des dettes d\u2019exploitation": {},
+ "4794-Diminution des dettes financi\u00e8res": {},
+ "4797-Diff\u00e9rences d\u2019\u00e9valuation sur instruments de tr\u00e9sorerie": {},
+ "4798-Diff\u00e9rences compens\u00e9es par couverture de change": {}
+ }
+ },
+ "48-Cr\u00e9ances et dettes hors activit\u00e9s ordinaires (HAO) (PASSIF)": {
+ "481-Fournisseurs d\u2019investissements": {
+ "4811-Immobilisations incorporelles": {},
+ "4812-Immobilisations corporelles": {},
+ "4813-Versements restant \u00e0 effectuer sur titres de participation et titres immobilis\u00e9s non lib\u00e9r\u00e9s": {},
+ "4816-R\u00e9serve de propri\u00e9t\u00e9": {},
+ "4817-Retenues de garantie": {},
+ "4818-Factures non parvenues": {}
+ },
+ "482-Fournisseurs d\u2019investissements, effets \u00e0 payer": {
+ "4821-Immobilisations incorporelles": {},
+ "4822-Immobilisations corporelles": {}
+ },
+ "484-Autres dettes hors activit\u00e9s ordinaires (HAO)": {
+ "4887-Produits": {}
+ }
+ },
+ "49-D\u00e9pr\u00e9ciations et provisions pour risques \u00e0 court terme (tiers) (PASSIF)": {
+ "490-D\u00e9pr\u00e9ciations des comptes fournisseurs": {},
+ "492-D\u00e9pr\u00e9ciations des comptes personnel": {},
+ "493-D\u00e9pr\u00e9ciations des comptes organismes sociaux": {},
+ "494-D\u00e9pr\u00e9ciations des comptes \u00c9tat et collectivit\u00e9s publiques": {},
+ "495-D\u00e9pr\u00e9ciations des comptes organismes internationaux": {}
+ },
+ "root_type": "Liability"
+ },
+ "5-Comptes de tr\u00e9sorerie": {
+ "50-Titres de placement": {
+ "501-Titres du tr\u00e9sor et bons de caisse \u00e0 court terme": {
+ "5011-Titres du Tr\u00e9sor \u00e0 court terme": {},
+ "5012-Titres d\u2019organismes financiers": {},
+ "5013-Bons de caisse \u00e0 court terme": {},
+ "5016-Frais d\u2019acquisition des titres de tr\u00e9sor et bons de caisse": {}
+ },
+ "502-Actions": {
+ "5021-Actions ou parts propres": {},
+ "5022-Actions cot\u00e9es": {},
+ "5023-Actions non cot\u00e9es": {},
+ "5024-Actions d\u00e9membr\u00e9es (certificats d\u2019investissement, droits de vote)": {},
+ "5025-Autres actions": {},
+ "5026-Frais d\u2019acquisition des actions": {}
+ },
+ "503-Obligations": {
+ "5031-Obligations \u00e9mises par la soci\u00e9t\u00e9 et rachet\u00e9es par elle": {},
+ "5032-Obligations cot\u00e9es": {},
+ "5033-Obligations non cot\u00e9es": {},
+ "5035-Autres obligations": {},
+ "5036-Frais d\u2019acquisition des obligations": {}
+ },
+ "504-Bons de souscription": {
+ "5042-Bons de souscription d\u2019actions": {},
+ "5043-Bons de souscription d\u2019obligations": {}
+ },
+ "505-Titres n\u00e9gociables hors r\u00e9gion": {},
+ "506-Int\u00e9r\u00eats courus": {
+ "5061-Titres du Tr\u00e9sor et bons de caisse \u00e0 court terme": {},
+ "5062-Actions": {},
+ "5063-Obligations": {}
+ },
+ "508-Autres titres de placement et cr\u00e9ances assimil\u00e9es": {}
+ },
+ "51-Valeurs \u00e0 encaisser": {
+ "511-Effets \u00e0 encaisser": {},
+ "512-Effets \u00e0 l\u2019encaissement": {},
+ "513-Ch\u00e8ques \u00e0 encaisser": {},
+ "514-Ch\u00e8ques \u00e0 l\u2019encaissement": {},
+ "515-Cartes de cr\u00e9dit \u00e0 encaisser": {},
+ "518-Autres valeurs \u00e0 l\u2019encaissement": {
+ "5181-Warrants": {},
+ "5182-Billets de fonds": {},
+ "5185-Ch\u00e8ques de voyage": {},
+ "5186-Coupons \u00e9chus": {},
+ "5187-Int\u00e9r\u00eats \u00e9chus des obligations": {}
+ }
+ },
+ "52-Banques": {
+ "521-Banques locales": {
+ "5211-Banques en monnaie nationale": {
+ "account_type": "Bank"
+ },
+ "5215-Banques en devises": {
+ "account_type": "Bank"
+ },
+ "account_type": "Bank"
+ },
+ "522-Banques autres \u00c9tats r\u00e9gion": {},
+ "523-Banques autres \u00c9tats zone mon\u00e9taire": {},
+ "524-Banques hors zone mon\u00e9taire": {},
+ "525-Banques d\u00e9p\u00f4t \u00e0 terme": {},
+ "526-Banques, int\u00e9r\u00eats courus": {
+ "5261-Banque, int\u00e9r\u00eats courus, charges \u00e0 payer": {},
+ "5267-Banque, int\u00e9r\u00eats courus, produits \u00e0 recevoir": {}
+ }
+ },
+ "53-\u00c9tablissements financiers et assimil\u00e9s": {
+ "531-Ch\u00e8ques postaux": {},
+ "532-Tr\u00e9sor": {},
+ "533-Soci\u00e9t\u00e9s de gestion et d\u2019interm\u00e9diation (SGI)": {},
+ "536-\u00c9tablissements financiers, int\u00e9r\u00eats courus": {},
+ "538-Autres organismes financiers": {}
+ },
+ "54-Instruments de tr\u00e9sorerie": {
+ "541-Options de taux d\u2019int\u00e9r\u00eat": {},
+ "542-Options de taux de change": {},
+ "543-Options de taux boursiers": {},
+ "544-Instruments de march\u00e9s \u00e0 terme": {},
+ "545-Avoirs d\u2019or et autres m\u00e9taux pr\u00e9cieux": {}
+ },
+ "55-Instruments de monnaie \u00e9lectronique": {
+ "551-Monnaie \u00e9lectronique carte carburant": {},
+ "552-Monnaie \u00e9lectronique t\u00e9l\u00e9phone portable": {},
+ "553-Monnaie \u00e9lectronique carte p\u00e9age": {},
+ "554-Porte-monnaie \u00e9lectronique": {},
+ "558-Autres instruments de monnaies \u00e9lectroniques": {}
+ },
+ "56-Banques, cr\u00e9dits de tr\u00e9sorerie et d\u2019escompte": {
+ "561-Cr\u00e9dits de tr\u00e9sorerie": {},
+ "564-Escompte de cr\u00e9dits de campagne": {},
+ "565-Escompte de cr\u00e9dits ordinaires": {},
+ "566-Banques, cr\u00e9dits de tr\u00e9sorerie, int\u00e9r\u00eats courus": {}
+ },
+ "57-Caisse": {
+ "571-Caisse si\u00e8ge social": {
+ "5711-Caisse en monnaie nationale": {},
+ "5712-Caisse en devises": {}
+ },
+ "572-Caisse succursale A": {
+ "5721-En monnaie nationale": {},
+ "5722-En devises": {}
+ },
+ "573-Caisse succursale B": {
+ "5731-En monnaie nationale": {},
+ "5732-En devises": {}
+ }
+ },
+ "58-R\u00e9gies d\u2019avances, accr\u00e9ditifs et virements internes": {
+ "581-R\u00e9gies d\u2019avance": {},
+ "582-Accr\u00e9ditifs": {},
+ "585-Virements de fonds": {},
+ "588-Autres virements internes": {}
+ },
+ "59-D\u00e9pr\u00e9ciations et provisions pour risque \u00e0 court terme": {
+ "590-D\u00e9pr\u00e9ciations des titres de placement": {},
+ "591-D\u00e9pr\u00e9ciations des titres et valeurs \u00e0 encaisser": {},
+ "592-D\u00e9pr\u00e9ciations des comptes banques": {},
+ "593-D\u00e9pr\u00e9ciations des comptes \u00e9tablissements financiers et assimil\u00e9s": {},
+ "594-D\u00e9pr\u00e9ciations des comptes d\u2019instruments de tr\u00e9sorerie": {},
+ "599-Provisions pour risque \u00e0 court terme \u00e0 caract\u00e8re financier": {}
+ },
+ "root_type": "Asset"
+ },
+ "6-Comptes de charges des activit\u00e9s ordinaires": {
+ "60-Achats et variations de stocks": {
+ "601-Achats de marchandises": {
+ "6011-Dans la R\u00e9gion": {},
+ "6012-Hors R\u00e9gion": {},
+ "6013-Aux entit\u00e9s du groupe dans la R\u00e9gion": {},
+ "6014-Aux entit\u00e9s du groupe hors R\u00e9gion": {},
+ "6015-Frais sur achats": {},
+ "6019-Rabais, remises et ristournes obtenus (non ventil\u00e9s)": {}
+ },
+ "602-Achats de mati\u00e8res premi\u00e8res et fournitures li\u00e9es": {
+ "6021-Dans la R\u00e9gion": {},
+ "6022-Hors R\u00e9gion": {},
+ "6023-Aux entit\u00e9s du groupe dans la R\u00e9gion": {},
+ "6024-Aux entit\u00e9s du groupe hors R\u00e9gion": {},
+ "6025-Frais sur achats": {},
+ "6029-Rabais, remises et ristournes obtenus (non ventil\u00e9s)": {}
+ },
+ "603-Variations des stocks de biens achet\u00e9s": {
+ "6031-Variations des stocks de marchandises": {},
+ "6032-Variations des stocks de mati\u00e8res premi\u00e8res et fournitures li\u00e9es": {},
+ "6033-Variations des stocks d\u2019autres approvisionnements": {}
+ },
+ "604-Achats stock\u00e9s de mati\u00e8res et fournitures consommables": {
+ "6041-Mati\u00e8res consommables": {},
+ "6042-Mati\u00e8res combustibles": {},
+ "6043-Produits d\u2019entretien": {},
+ "6044-Fournitures d\u2019atelier et d\u2019usine": {},
+ "6045-Frais sur achat": {},
+ "6046-Fournitures de magasin": {},
+ "6047-Fournitures de bureau": {},
+ "6049-Rabais, remises et ristournes obtenus (non ventil\u00e9s)": {}
+ },
+ "605-Autres achats": {
+ "6051-Fournitures non stockables Eau": {},
+ "6052-Fournitures non stockables \u00c9lectricit\u00e9": {},
+ "6053-Fournitures non stockables Autres \u00e9nergies": {},
+ "6054-Fournitures d\u2019entretien non stockables": {},
+ "6055-Fournitures de bureau non stockables": {},
+ "6056-Achats de petit mat\u00e9riel et outillage": {},
+ "6057-Achats d\u2019\u00e9tudes et prestations de services": {},
+ "6058-Achats de travaux, mat\u00e9riels et \u00e9quipements": {},
+ "6059-Rabais, remises et ristournes obtenus (non ventil\u00e9s)": {}
+ },
+ "608-Achats d\u2019emballages": {
+ "6081-Emballages perdus": {},
+ "6082-Emballages r\u00e9cup\u00e9rables non identifiables": {},
+ "6083-Emballages \u00e0 usage mixte": {},
+ "6085-Frais sur achats": {},
+ "6089-Rabais, remises et ristournes obtenus (non ventil\u00e9s)": {}
+ }
+ },
+ "61-Transports": {
+ "612-Transports sur ventes": {},
+ "613-Transports pour le compte de tiers": {},
+ "614-Transports du personnel": {},
+ "616-Transports de plis": {},
+ "618-Autres frais de transport": {
+ "6181-Voyages et d\u00e9placements": {},
+ "6182-Transports entre \u00e9tablissements ou chantiers": {},
+ "6183-Transports administratifs": {}
+ }
+ },
+ "62-Services ext\u00e9rieurs": {
+ "621-Sous-traitance g\u00e9n\u00e9rale": {},
+ "622-Locations, charges locatives": {
+ "6221-Locations de terrains": {},
+ "6222-Locations de b\u00e2timents": {},
+ "6223-Locations de mat\u00e9riels et outillages": {},
+ "6224-Malis sur emballages": {},
+ "6225-Locations d\u2019emballages": {},
+ "6226-Fermages et loyers du foncier": {},
+ "6228-Locations et charges locatives diverses": {}
+ },
+ "623-Redevances de location acquisition": {
+ "6232-Cr\u00e9dit-bail immobilier": {},
+ "6233-Cr\u00e9dit-bail mobilier": {},
+ "6234-Location-vente": {},
+ "6238-Autres contrats de location acquisition": {}
+ },
+ "624-Entretien, r\u00e9parations, remise en \u00e9tat et maintenance": {
+ "6241-Entretien et r\u00e9parations des biens immobiliers": {},
+ "6242-Entretien et r\u00e9parations des biens mobiliers": {},
+ "6243-Maintenance": {},
+ "6244-Charges de d\u00e9mant\u00e8lement et remise en \u00e9tat": {},
+ "6248-Autres entretiens et r\u00e9parations": {}
+ },
+ "625-Primes d\u2019assurance": {
+ "6251-Assurances multirisques": {},
+ "6252-Assurances mat\u00e9riel de transport": {},
+ "6253-Assurances risques d\u2019exploitation": {},
+ "6254-Assurances responsabilit\u00e9 du producteur": {},
+ "6255-Assurances insolvabilit\u00e9 clients": {},
+ "6257-Assurances transport sur ventes": {},
+ "6258-Autres primes d\u2019assurances": {}
+ },
+ "626-\u00c9tudes, recherches et documentation": {
+ "6261-\u00c9tudes et recherches": {},
+ "6265-Documentation g\u00e9n\u00e9rale": {},
+ "6266-Documentation technique": {}
+ },
+ "627-Publicit\u00e9, publications, relations publiques": {
+ "6271-Annonces, insertions": {},
+ "6272-Catalogues, imprim\u00e9s publicitaires": {},
+ "6273-\u00c9chantillons": {},
+ "6274-Foires et expositions": {},
+ "6275-Publications": {},
+ "6276-Cadeaux \u00e0 la client\u00e8le": {},
+ "6277-Frais de colloques, s\u00e9minaires, conf\u00e9rences": {},
+ "6278-Autres charges de publicit\u00e9 et relations publiques": {}
+ },
+ "628-Frais de t\u00e9l\u00e9communications": {
+ "6281-Frais de t\u00e9l\u00e9phone": {},
+ "6282-Frais de t\u00e9lex": {},
+ "6283-Frais de t\u00e9l\u00e9copie": {},
+ "6288-Autres frais de t\u00e9l\u00e9communications": {}
+ }
+ },
+ "63-Autres services ext\u00e9rieurs": {
+ "631-Frais bancaires": {
+ "6311-Frais sur titres (vente, garde)": {},
+ "6312-Frais sur effets": {},
+ "6313-Location de coffres": {},
+ "6314-Commissions d\u2019affacturage": {},
+ "6315-Commissions sur cartes de cr\u00e9dit": {},
+ "6316-Frais d\u2019\u00e9mission d\u2019emprunts": {},
+ "6317-Frais sur instruments monnaie \u00e9lectronique": {},
+ "6318-Autres frais bancaires": {}
+ },
+ "632-R\u00e9mun\u00e9rations d\u2019interm\u00e9diaires et de conseils": {
+ "6322-Commissions et courtages sur ventes": {},
+ "6324-Honoraires des professions r\u00e9glement\u00e9es": {},
+ "6325-Frais d\u2019actes et de contentieux": {},
+ "6326-R\u00e9mun\u00e9rations d\u2019affacturage": {},
+ "6327-R\u00e9mun\u00e9rations des autres prestataires de services": {},
+ "6328-Divers frais": {}
+ },
+ "633-Frais de formation du personnel": {},
+ "634-Redevances pour brevets, licences, logiciels, concessions et droits et valeurs similaires": {
+ "6342-Redevances pour brevets, licences": {},
+ "6343-Redevances pour logiciels": {},
+ "6344-Redevances pour marques": {},
+ "6345-Redevances pour sites internet": {},
+ "6346-Redevances pour concessions, droits et valeurs similaires": {}
+ },
+ "635-Cotisations": {
+ "6351-Cotisations": {},
+ "6358-Concours divers": {}
+ },
+ "637-R\u00e9mun\u00e9rations de personnel ext\u00e9rieur \u00e0 l\u2019entit\u00e9": {
+ "6371-Personnel int\u00e9rimaire": {},
+ "6372-Personnel d\u00e9tach\u00e9 ou pr\u00eat\u00e9 \u00e0 l\u2019entit\u00e9": {}
+ },
+ "638-Autres charges externes": {
+ "6381-Frais de recrutement du personnel": {},
+ "6382-Frais de d\u00e9m\u00e9nagement": {},
+ "6383-R\u00e9ceptions": {},
+ "6384-Missions": {},
+ "6385-Charges de copropri\u00e9t\u00e9": {}
+ }
+ },
+ "64-Imp\u00f4ts et taxes": {
+ "641-Imp\u00f4ts et taxes directs": {
+ "6411-Imp\u00f4ts fonciers et taxes annexes": {},
+ "6412-Patentes, licences et taxes annexes": {},
+ "6413-Taxes sur appointements et salaires": {},
+ "6414-Taxes d\u2019apprentissage": {},
+ "6415-Formation professionnelle continue": {},
+ "6418-Autres imp\u00f4ts et taxes directs": {}
+ },
+ "645-Imp\u00f4ts et taxes indirects": {},
+ "646-Droits d\u2019enregistrement": {
+ "6461-Droits de mutation": {},
+ "6462-Droits de timbre": {},
+ "6463-Taxes sur les v\u00e9hicules de soci\u00e9t\u00e9": {},
+ "6464-Vignettes": {},
+ "6468-Autres droits": {}
+ },
+ "647-P\u00e9nalit\u00e9s, amendes fiscales": {
+ "6471-P\u00e9nalit\u00e9s d\u2019assiette, imp\u00f4ts directs": {},
+ "6472-P\u00e9nalit\u00e9s d\u2019assiette, imp\u00f4ts indirects": {},
+ "6473-P\u00e9nalit\u00e9s de recouvrement, imp\u00f4ts directs": {},
+ "6474-P\u00e9nalit\u00e9s de recouvrement, imp\u00f4ts indirects": {},
+ "6478-Autres p\u00e9nalit\u00e9s et amendes fiscales": {}
+ },
+ "648-Autres imp\u00f4ts et taxes": {}
+ },
+ "65-Autres charges": {
+ "651-Pertes sur cr\u00e9ances clients et autres d\u00e9biteurs": {
+ "6511-Clients": {},
+ "6515-Autres d\u00e9biteurs": {}
+ },
+ "652-Quote-part de r\u00e9sultat sur op\u00e9rations faites en commun": {
+ "6521-Quote-part transf\u00e9r\u00e9e de b\u00e9n\u00e9fices (comptabilit\u00e9 du g\u00e9rant)": {},
+ "6525-Pertes imput\u00e9es par transfert (comptabilit\u00e9 des associ\u00e9s non g\u00e9rants)": {}
+ },
+ "654-Valeurs comptables des cessions courantes d\u2019immobilisations": {
+ "6541-Immobilisations incorporelles": {},
+ "6542-Immobilisations corporelles": {}
+ },
+ "656-Perte de change sur cr\u00e9ances et dettes commerciale": {},
+ "657-P\u00e9nalit\u00e9s et amendes p\u00e9nales": {},
+ "658-Charges diverses": {
+ "6581-Indemnit\u00e9s de fonction et autres r\u00e9mun\u00e9rations d\u2019administrateurs": {},
+ "6582-Dons": {},
+ "6583-M\u00e9c\u00e9nat": {},
+ "6588-Autres charges diverses": {}
+ },
+ "659-Charges pour d\u00e9pr\u00e9ciations et provisions pour risques \u00e0 court terme d\u2019exploitation": {
+ "6591-Sur risques \u00e0 court terme": {},
+ "6593-Sur stocks": {},
+ "6594-Sur cr\u00e9ances": {},
+ "6598-Autres charges pour d\u00e9pr\u00e9ciations et provisions pour risques \u00e0 court terme": {}
+ }
+ },
+ "66-Charges de personnel": {
+ "661-R\u00e9mun\u00e9rations directes vers\u00e9es au personnel national": {
+ "6611-Appointements salaires et commissions": {},
+ "6612-Primes et gratifications": {},
+ "6613-Cong\u00e9s pay\u00e9s": {},
+ "6614-Indemnit\u00e9s de pr\u00e9avis, de licenciement et de recherche d\u2019embauche": {},
+ "6615-Indemnit\u00e9s de maladie vers\u00e9es aux travailleurs": {},
+ "6616-Suppl\u00e9ment familial": {},
+ "6617-Avantages en nature": {},
+ "6618-Autres r\u00e9mun\u00e9rations directes": {}
+ },
+ "662-R\u00e9mun\u00e9rations directes vers\u00e9es au personnel non national": {
+ "6621-Appointements salaires et commissions": {},
+ "6622-Primes et gratifications": {},
+ "6623-Cong\u00e9s pay\u00e9s": {},
+ "6624-Indemnit\u00e9s de pr\u00e9avis, de licenciement et de recherche d\u2019embauche": {},
+ "6625-Indemnit\u00e9s de maladie vers\u00e9es aux travailleurs": {},
+ "6626-Suppl\u00e9ment familial": {},
+ "6627-Avantages en nature": {},
+ "6628-Autres r\u00e9mun\u00e9rations directes": {}
+ },
+ "663-Indemnit\u00e9s forfaitaires vers\u00e9es au personnel": {
+ "6631-Indemnit\u00e9s de logement": {},
+ "6632-Indemnit\u00e9s de repr\u00e9sentation": {},
+ "6633-Indemnit\u00e9s d\u2019expatriation": {},
+ "6634-Indemnit\u00e9s de transport": {},
+ "6638-Autres indemnit\u00e9s et avantages divers": {}
+ },
+ "664-Charges sociales": {
+ "6641-Charges sociales sur r\u00e9mun\u00e9ration du personnel national": {},
+ "6642-Charges sociales sur r\u00e9mun\u00e9ration du personnel non national": {}
+ },
+ "666-R\u00e9mun\u00e9rations et charges sociales de l\u2019exploitant individuel": {
+ "6661-R\u00e9mun\u00e9ration du travail de l\u2019exploitant": {},
+ "6662-Charges sociales": {}
+ },
+ "667-R\u00e9mun\u00e9ration transf\u00e9r\u00e9e de personnel ext\u00e9rieur": {
+ "6671-Personnel int\u00e9rimaire": {},
+ "6672-Personnel d\u00e9tach\u00e9 ou pr\u00eat\u00e9 \u00e0 l\u2019entit\u00e9": {}
+ },
+ "668-Autres charges sociales": {
+ "6681-Versements aux syndicats et comit\u00e9s d\u2019entreprise, d\u2019\u00e9tablissement": {},
+ "6682-Versements aux comit\u00e9s d\u2019hygi\u00e8ne et de s\u00e9curit\u00e9": {},
+ "6683-Versements et contributions aux autres \u0153uvres sociales": {},
+ "6684-M\u00e9decine du travail et pharmacie": {},
+ "6685-Assurances et organismes de sant\u00e9": {},
+ "6686-Assurances retraite et fonds de pension": {},
+ "6687-Majorations et p\u00e9nalit\u00e9s sociales": {},
+ "6688-Charges sociales diverses": {}
+ }
+ },
+ "67-Frais financiers et charges assimil\u00e9es": {
+ "671-Int\u00e9r\u00eats des emprunts": {
+ "6711-Emprunts obligataires": {},
+ "6712-Emprunts aupr\u00e8s des \u00e9tablissements de cr\u00e9dit": {},
+ "6713-Dettes li\u00e9es \u00e0 des participations": {},
+ "6714-Primes de remboursement des obligations": {}
+ },
+ "672-Int\u00e9r\u00eats dans loyers de location acquisition": {
+ "6722-Int\u00e9r\u00eats dans loyers de location acquisition / cr\u00e9dit-bail immobilier": {},
+ "6723-Int\u00e9r\u00eats dans loyers de location acquisition / cr\u00e9dit-bail mobilier": {},
+ "6724-Int\u00e9r\u00eats dans loyers de location acquisition / location-vente": {},
+ "6728-Int\u00e9r\u00eats dans loyers des autres locations acquisition": {}
+ },
+ "673-Escomptes accord\u00e9s": {},
+ "674-Autres int\u00e9r\u00eats": {
+ "6741-Avances re\u00e7ues et d\u00e9p\u00f4ts cr\u00e9diteurs": {},
+ "6742-Comptes courants bloqu\u00e9s": {},
+ "6743-Int\u00e9r\u00eats sur obligations cautionn\u00e9es": {},
+ "6744-Int\u00e9r\u00eats sur dettes commerciales": {},
+ "6745-Int\u00e9r\u00eats bancaires et sur op\u00e9rations de financement (escompte...)": {},
+ "6748-Int\u00e9r\u00eats sur dettes diverses": {}
+ },
+ "675-Escomptes des effets de commerce": {},
+ "676-Pertes de change financi\u00e8res": {},
+ "677-Pertes sur titres de placement": {
+ "6771-Pertes sur cessions de titres de placement": {},
+ "6772-Mali provenant d\u2019attribution gratuite d\u2019actions au personnel salari\u00e9 et aux dirigeants": {}
+ },
+ "678-Pertes et charges sur risques financiers": {
+ "6781-Sur rentes viag\u00e8res": {},
+ "6782-Sur op\u00e9rations financi\u00e8res": {},
+ "6784-Sur instruments de tr\u00e9sorerie": {}
+ },
+ "679-Charges pour d\u00e9pr\u00e9ciations et provisions pour risques \u00e0 court terme financi\u00e8res": {
+ "6791-Sur risques financiers": {},
+ "6795-Sur titres de placement": {},
+ "6798-Autres charges pour d\u00e9pr\u00e9ciations et provisions pour risques \u00e0 court terme financi\u00e8res": {}
+ }
+ },
+ "68-Dotations aux amortissements": {
+ "681-Dotations aux amortissements d\u2019exploitation": {
+ "6812-Dotations aux amortissements des immobilisations incorporelles": {},
+ "6813-Dotations aux amortissements des immobilisations corporelles": {}
+ }
+ },
+ "69-Dotations aux provisions et aux d\u00e9pr\u00e9ciations": {
+ "691-Dotations aux provisions et aux d\u00e9pr\u00e9ciations d\u2019exploitation": {
+ "6911-Dotations aux provisions pour risques et charges": {},
+ "6913-Dotations aux d\u00e9pr\u00e9ciations des immobilisations incorporelles": {},
+ "6914-Dotations aux d\u00e9pr\u00e9ciations des immobilisations corporelles": {}
+ },
+ "697-Dotations aux provisions et aux d\u00e9pr\u00e9ciations financi\u00e8res": {
+ "6971-Dotations aux provisions pour risques et charges": {},
+ "6972-Dotations aux d\u00e9pr\u00e9ciations des immobilisations financi\u00e8res": {}
+ }
+ },
+ "root_type": "Expense"
+ },
+ "7-Comptes de produits des activit\u00e9s ordinaires": {
+ "70-Ventes": {
+ "701-Ventes de marchandises": {
+ "7011-Dans la R\u00e9gion": {},
+ "7012-Hors R\u00e9gion": {},
+ "7013-Aux entit\u00e9s du groupe dans la R\u00e9gion": {},
+ "7014-Aux entit\u00e9s du groupe hors R\u00e9gion": {},
+ "7015-Sur internet": {},
+ "7019-Rabais, remises, ristournes accord\u00e9s (non ventil\u00e9s)": {}
+ },
+ "702-Ventes de produits finis": {
+ "7021-Dans la R\u00e9gion": {},
+ "7022-Hors R\u00e9gion": {},
+ "7023-Aux entit\u00e9s du groupe dans la R\u00e9gion": {},
+ "7024-Aux entit\u00e9s du groupe hors R\u00e9gion": {},
+ "7025-Sur internet": {},
+ "7029-Rabais, remises, ristournes accord\u00e9s (non ventil\u00e9s)": {}
+ },
+ "703-Ventes de produits interm\u00e9diaires": {
+ "7031-Dans la R\u00e9gion": {},
+ "7032-Hors R\u00e9gion": {},
+ "7033-Aux entit\u00e9s du groupe dans la R\u00e9gion": {},
+ "7034-Aux entit\u00e9s du groupe hors R\u00e9gion": {},
+ "7035-Sur internet": {},
+ "7039-Rabais, remises, ristournes accord\u00e9s (non ventil\u00e9s)": {}
+ },
+ "704-Ventes de produits r\u00e9siduels": {
+ "7041-Dans la R\u00e9gion": {},
+ "7042-Hors R\u00e9gion": {},
+ "7043-Aux entit\u00e9s du groupe dans la R\u00e9gion": {},
+ "7044-Aux entit\u00e9s du groupe hors R\u00e9gion": {},
+ "7045-Sur internet": {},
+ "7049-Rabais, remises, ristournes accord\u00e9s (non ventil\u00e9s)": {}
+ },
+ "705-Travaux factur\u00e9s": {
+ "7051-Dans la R\u00e9gion": {},
+ "7052-Hors R\u00e9gion": {},
+ "7053-Aux entit\u00e9s du groupe dans la R\u00e9gion": {},
+ "7054-Aux entit\u00e9s du groupe hors R\u00e9gion": {},
+ "7055-Sur internet": {},
+ "7059-Rabais, remises, ristournes accord\u00e9s (non ventil\u00e9s)": {}
+ },
+ "706-Services vendus": {
+ "7061-Dans la R\u00e9gion": {},
+ "7062-Hors R\u00e9gion": {},
+ "7063-Aux entit\u00e9s du groupe dans la R\u00e9gion": {},
+ "7064-Aux entit\u00e9s du groupe hors R\u00e9gion": {},
+ "7065-Sur internet": {},
+ "7069-Rabais, remises, ristournes accord\u00e9s (non ventil\u00e9s)": {}
+ },
+ "707-Produits accessoires": {
+ "7071-Ports, emballages perdus et autres frais factur\u00e9s": {},
+ "7072-Commissions et courtages": {},
+ "7073-Locations": {},
+ "7074-Bonis sur reprises et cessions d\u2019emballages": {},
+ "7075-Mise \u00e0 disposition de personnel": {},
+ "7076-Redevances pour brevets, logiciels, marques et droits similaires": {},
+ "7077-Services exploit\u00e9s dans l\u2019int\u00e9r\u00eat du personnel": {},
+ "7078-Autres produits accessoires": {}
+ }
+ },
+ "71-Subventions d\u2019exploitation": {
+ "711-Sur produits \u00e0 l\u2019exportation": {},
+ "712-Sur produits \u00e0 l\u2019importation": {},
+ "713-Sur produits de p\u00e9r\u00e9quation": {},
+ "714-Indemnit\u00e9s et subventions d\u2019exploitation (entit\u00e9 agricole)": {},
+ "718-Autres subventions d\u2019exploitation": {
+ "7181-Vers\u00e9es par l\u2019\u00c9tat et les collectivit\u00e9s publiques": {},
+ "7182-Vers\u00e9es par les organismes internationaux": {},
+ "7183-Vers\u00e9es par des tiers": {}
+ }
+ },
+ "72-Production immobilis\u00e9e": {
+ "721-Immobilisations incorporelles": {},
+ "722-Immobilisations corporelles": {
+ "7221-Immobilisations corporelles (hors actifs biologiques)": {},
+ "7222-Immobilisations corporelles (actifs biologiques)": {}
+ },
+ "724-Production auto-consomm\u00e9e": {},
+ "726-Immobilisations financi\u00e8res": {}
+ },
+ "73-Variations des stocks de biens et de services produits": {
+ "734-Variations des stocks de produits en cours": {
+ "7341-Produits en cours": {},
+ "7342-Travaux en cours": {}
+ },
+ "735-Variations des en-cours de services": {
+ "7351-\u00c9tudes en cours": {},
+ "7352-Prestations de services en cours": {}
+ },
+ "736-Variations des stocks de produits finis": {},
+ "737-Variations des stocks de produits interm\u00e9diaires et r\u00e9siduels": {
+ "7371-Produits interm\u00e9diaires": {},
+ "7372-Produits r\u00e9siduels": {}
+ }
+ },
+ "75-Autres produits": {
+ "751-Profits sur cr\u00e9ances clients et autres d\u00e9biteurs": {},
+ "752-Quote-part de r\u00e9sultat sur op\u00e9rations faites en commun": {
+ "7521-Quote-part transf\u00e9r\u00e9e de pertes (comptabilit\u00e9 du g\u00e9rant)": {},
+ "7525-B\u00e9n\u00e9fices attribu\u00e9s par transfert (comptabilit\u00e9 des associ\u00e9s non g\u00e9rants)": {}
+ },
+ "754-Produits des cessions courantes d\u2019immobilisations": {
+ "7541-Immobilisations incorporelles": {},
+ "7542-Immobilisations corporelles": {}
+ },
+ "756-Gains de change sur cr\u00e9ances et dettes commerciales": {},
+ "758-Produits divers": {
+ "7581-Indemnit\u00e9s de fonction et autres r\u00e9mun\u00e9rations d\u2019administrateurs": {},
+ "7582-Indemnit\u00e9s d\u2019assurances re\u00e7ues": {},
+ "7588-Autres produits divers": {}
+ },
+ "759-Reprises de charges pour d\u00e9pr\u00e9ciations et provisions pour risques \u00e0 court terme d\u2019exploitation": {
+ "7591-Sur risques \u00e0 court terme": {},
+ "7593-Sur stocks": {},
+ "7594-Sur cr\u00e9ances": {},
+ "7598-Sur autres charges pour d\u00e9pr\u00e9ciations et provisions pour risques \u00e0 court terme d\u2019exploitation": {}
+ }
+ },
+ "77-Revenus financiers et produits assimil\u00e9s": {
+ "771-Int\u00e9r\u00eats de pr\u00eats et cr\u00e9ances diverses": {
+ "7712-Int\u00e9r\u00eats de pr\u00eats": {},
+ "7713-Int\u00e9r\u00eats sur cr\u00e9ances diverses": {}
+ },
+ "772-Revenus de participations et autres titres immobilis\u00e9s": {
+ "7721-Revenus des titres de participation": {},
+ "7722-Revenus autres titres immobilis\u00e9s": {}
+ },
+ "773-Escomptes obtenus": {},
+ "774-Revenus de placement": {
+ "7745-Revenus des obligations": {},
+ "7746-Revenus des titres de placement": {}
+ },
+ "775-Int\u00e9r\u00eats dans loyers de location acquisition": {},
+ "776-Gains de change financiers": {},
+ "777-Gains sur cessions de titres de placement": {},
+ "778-Gains sur risques financiers": {
+ "7781-Sur rentes viag\u00e8res": {},
+ "7782-Sur op\u00e9rations financi\u00e8res": {},
+ "7784-Sur instruments de tr\u00e9sorerie": {}
+ },
+ "779-Reprises de charges pour d\u00e9pr\u00e9ciations et provisions \u00e0 court terme financi\u00e8res": {
+ "7791-Sur risques financiers": {},
+ "7795-Sur titres de placement": {},
+ "7798-Sur autres charges pour d\u00e9pr\u00e9ciations et provisions pour risques \u00e0 court terme financi\u00e8res": {}
+ }
+ },
+ "78-Transferts de charges": {
+ "781-Transferts de charges d\u2019exploitation": {},
+ "787-Transferts de charges financi\u00e8res": {}
+ },
+ "79-Reprises de provisions, de d\u00e9pr\u00e9ciations et autres": {
+ "791-Reprises de provisions et d\u00e9pr\u00e9ciations d\u2019exploitation": {
+ "7911-Pour risques et charges": {},
+ "7913-Des immobilisations incorporelles": {},
+ "7914-Des immobilisations corporelles": {}
+ },
+ "797-Reprises de provisions et d\u00e9pr\u00e9ciations financi\u00e8res": {
+ "7971-Pour risques et charges": {},
+ "7972-Des immobilisations financi\u00e8res": {}
+ },
+ "798-Reprises d\u2019amortissements": {},
+ "799-Reprises de subventions d\u2019investissement": {}
+ },
+ "root_type": "Income"
+ },
+ "8-Comptes des autres charges et des autres produits (CHARGES)": {
+ "81-Valeurs comptables des cessions d\u2019immobilisations": {
+ "811-Immobilisations incorporelles": {},
+ "812-Immobilisations corporelles": {},
+ "816-Immobilisations financi\u00e8res": {}
+ },
+ "83-Charges hors activit\u00e9s ordinaires": {
+ "831-Charges HAO constat\u00e9es": {},
+ "833-Charges li\u00e9es aux op\u00e9rations de restructuration": {},
+ "834-Pertes sur cr\u00e9ances HAO": {},
+ "835-Dons et lib\u00e9ralit\u00e9s accord\u00e9s": {},
+ "836-Abandons de cr\u00e9ances consentis": {},
+ "837-Charges li\u00e9es aux op\u00e9rations de liquidation": {},
+ "839-Charges pour d\u00e9pr\u00e9ciations et provisions pour risques \u00e0 court terme HAO": {}
+ },
+ "85-Dotations hors activit\u00e9s ordinaires": {
+ "851-Dotations aux provisions r\u00e9glement\u00e9es": {},
+ "852-Dotations aux amortissements HAO": {},
+ "853-Dotations aux d\u00e9pr\u00e9ciations HAO": {},
+ "854-Dotations aux provisions pour risques et charges HAO": {},
+ "858-Autres dotations HAO": {}
+ },
+ "87-Participation des travailleurs": {
+ "871-Participation l\u00e9gale aux b\u00e9n\u00e9fices": {},
+ "874-Participation contractuelle aux b\u00e9n\u00e9fices": {},
+ "878-Autres participations": {}
+ },
+ "89-Imp\u00f4ts sur le r\u00e9sultat": {
+ "891-Imp\u00f4ts sur les b\u00e9n\u00e9fices de l\u2019exercice": {
+ "8911-Activit\u00e9s exerc\u00e9es dans l\u2019\u00c9tat": {},
+ "8912-Activit\u00e9s exerc\u00e9es dans les autres \u00c9tats de la R\u00e9gion": {},
+ "8913-Activit\u00e9s exerc\u00e9es hors R\u00e9gion": {}
+ },
+ "892-Rappel d\u2019imp\u00f4ts sur r\u00e9sultats ant\u00e9rieurs": {},
+ "895-Imp\u00f4t minimum forfaitaire IMF": {},
+ "899-D\u00e9gr\u00e8vements et annulations d\u2019imp\u00f4ts sur r\u00e9sultats ant\u00e9rieurs": {
+ "8991-D\u00e9gr\u00e8vements": {},
+ "8994-Annulations pour pertes r\u00e9troactives": {}
+ }
+ },
+ "root_type": "Expense"
+ },
+ "8-Comptes des autres charges et des autres produits (PRODUITS)": {
+ "82-Produits des cessions d\u2019immobilisations": {
+ "821-Immobilisations incorporelles": {},
+ "822-Immobilisations corporelles": {},
+ "826-Immobilisations financi\u00e8res": {}
+ },
+ "84-Produits hors activit\u00e9s ordinaires": {
+ "841-Produits HAO constat\u00e9s": {},
+ "843-Produits li\u00e9s aux op\u00e9rations de restructuration": {},
+ "844-Indemnit\u00e9s et subventions HAO (entit\u00e9 agricole)": {},
+ "845-Dons et lib\u00e9ralit\u00e9s obtenus": {},
+ "846-Abandons de cr\u00e9ances obtenus": {},
+ "847-Produits li\u00e9s aux op\u00e9rations de liquidation": {},
+ "848-Transferts de charges HAO": {},
+ "849-Reprises de charges pour d\u00e9pr\u00e9ciations et provisions pour risques \u00e0 court terme HAO": {}
+ },
+ "86-Reprises de charges, provisions et d\u00e9pr\u00e9ciations HAO": {
+ "861-Reprises de provisions r\u00e9glement\u00e9es": {},
+ "862-Reprises d\u2019amortissements HAO": {},
+ "863-Reprises de d\u00e9pr\u00e9ciations HAO": {},
+ "864-Reprises de provisions pour risques et charges HAO": {},
+ "868-Autres reprises HAO": {}
+ },
+ "88-Subventions d\u2019\u00e9quilibre": {
+ "881-\u00c9tat": {},
+ "884-Collectivit\u00e9s publiques": {},
+ "886-Groupe": {},
+ "888-Autres": {}
+ },
+ "root_type": "Income"
+ }
+ }
+}
\ No newline at end of file
diff --git a/erpnext/accounts/doctype/account/chart_of_accounts/verified/km_plan_comptable_avec_code.json b/erpnext/accounts/doctype/account/chart_of_accounts/verified/km_plan_comptable_avec_code.json
new file mode 100644
index 00000000000..38f26d5ee4e
--- /dev/null
+++ b/erpnext/accounts/doctype/account/chart_of_accounts/verified/km_plan_comptable_avec_code.json
@@ -0,0 +1,4208 @@
+{
+ "country_code": "km",
+ "name": "Syscohada - Plan Comptable avec code",
+ "tree": {
+ "Comptes de ressources durables": {
+ "Capital": {
+ "Capital social": {
+ "Capital souscrit, non appel\u00e9": {
+ "account_number": "1011"
+ },
+ "Capital souscrit, appel\u00e9, non vers\u00e9": {
+ "account_number": "1012"
+ },
+ "Capital souscrit, appel\u00e9, vers\u00e9, non amorti": {
+ "account_number": "1013"
+ },
+ "Capital souscrit, appel\u00e9, vers\u00e9, amorti": {
+ "account_number": "1014"
+ },
+ "Capital souscrit soumis \u00e0 des conditions particuli\u00e8res": {
+ "account_number": "1018"
+ },
+ "account_number": "101"
+ },
+ "Capital par dotation": {
+ "Dotation initiale": {
+ "account_number": "1021"
+ },
+ "Dotations compl\u00e9mentaires": {
+ "account_number": "1022"
+ },
+ "Autres dotations": {
+ "account_number": "1028"
+ },
+ "account_number": "102"
+ },
+ "Capital personnel": {
+ "account_number": "103"
+ },
+ "Compte de l\u2019exploitant": {
+ "Apports temporaires": {
+ "account_number": "1041"
+ },
+ "Op\u00e9rations courantes": {
+ "account_number": "1042"
+ },
+ "R\u00e9mun\u00e9rations, imp\u00f4ts et autres charges personnelles": {
+ "account_number": "1043"
+ },
+ "Pr\u00e9l\u00e8vements d\u2019autoconsommation": {
+ "account_number": "1047"
+ },
+ "Autres pr\u00e9l\u00e8vements": {
+ "account_number": "1048"
+ },
+ "account_number": "104"
+ },
+ "Primes li\u00e9es au capital social": {
+ "Primes d\u2019\u00e9mission": {
+ "account_number": "1051"
+ },
+ "Primes d\u2019apport": {
+ "account_number": "1052"
+ },
+ "Primes de fusion": {
+ "account_number": "1053"
+ },
+ "Primes de conversion": {
+ "account_number": "1054"
+ },
+ "Autres primes": {
+ "account_number": "1058"
+ },
+ "account_number": "105"
+ },
+ "\u00c9carts de r\u00e9\u00e9valuation": {
+ "\u00c9carts de r\u00e9\u00e9valuation l\u00e9gale": {
+ "account_number": "1061"
+ },
+ "\u00c9carts de r\u00e9\u00e9valuation libre": {
+ "account_number": "1062"
+ },
+ "account_number": "106"
+ },
+ "Apporteurs, capital souscrit, non appel\u00e9": {
+ "account_number": "109"
+ },
+ "account_number": "10"
+ },
+ "R\u00e9serves": {
+ "R\u00e9serve l\u00e9gale": {
+ "account_number": "111"
+ },
+ "R\u00e9serves statutaires ou contractuelles": {
+ "account_number": "112"
+ },
+ "R\u00e9serves r\u00e9glement\u00e9es": {
+ "R\u00e9serves de plus-values nettes \u00e0 long terme": {
+ "account_number": "1131"
+ },
+ "R\u00e9serves d\u2019attribution gratuite d\u2019actions au personnel salari\u00e9 et aux dirigeants": {
+ "account_number": "1132"
+ },
+ "R\u00e9serves cons\u00e9cutives \u00e0 l\u2019octroi de subventions d\u2019investissement": {
+ "account_number": "1133"
+ },
+ "R\u00e9serves des valeurs mobili\u00e8res donnant acc\u00e8s au capital": {
+ "account_number": "1134"
+ },
+ "Autres r\u00e9serves r\u00e9glement\u00e9es": {
+ "account_number": "1135"
+ },
+ "account_number": "113"
+ },
+ "Autres r\u00e9serves": {
+ "R\u00e9serves facultatives": {
+ "account_number": "1181"
+ },
+ "R\u00e9serves diverses": {
+ "account_number": "1188"
+ },
+ "account_number": "118"
+ },
+ "account_number": "11"
+ },
+ "Report \u00e0 nouveau": {
+ "Report \u00e0 nouveau cr\u00e9diteur": {
+ "account_number": "121"
+ },
+ "Report \u00e0 nouveau d\u00e9biteur": {
+ "Perte nette \u00e0 reporter": {
+ "account_number": "1291"
+ },
+ "Perte Amortissements r\u00e9put\u00e9s diff\u00e9r\u00e9s": {
+ "account_number": "1292"
+ },
+ "account_number": "129"
+ },
+ "account_number": "12"
+ },
+ "R\u00e9sultat net de l\u2019exercice": {
+ "R\u00e9sultat en instance d\u2019affectation": {
+ "R\u00e9sultat en instance d\u2019affectation : b\u00e9n\u00e9fice": {
+ "account_number": "1301"
+ },
+ "R\u00e9sultat en instance d\u2019affectation : perte": {
+ "account_number": "1309"
+ },
+ "account_number": "130"
+ },
+ "R\u00e9sultat net : b\u00e9n\u00e9fice": {
+ "account_number": "131"
+ },
+ "Marge commerciale (MC)": {
+ "account_number": "132"
+ },
+ "Valeur ajout\u00e9e (VA)": {
+ "account_number": "133"
+ },
+ "Exc\u00e9dent brut d\u2019exploitation (EBE)": {
+ "account_number": "134"
+ },
+ "R\u00e9sultat d\u2019exploitation (RE)": {
+ "account_number": "135"
+ },
+ "R\u00e9sultat financier (RF)": {
+ "account_number": "136"
+ },
+ "R\u00e9sultat des activit\u00e9s ordinaires (RAO)": {
+ "account_number": "137"
+ },
+ "R\u00e9sultat hors activit\u00e9s ordinaires (RHAO)": {
+ "R\u00e9sultat de fusion": {
+ "account_number": "1381"
+ },
+ "R\u00e9sultat d\u2019apport partiel d\u2019actif": {
+ "account_number": "1382"
+ },
+ "R\u00e9sultat de scission": {
+ "account_number": "1383"
+ },
+ "R\u00e9sultat de liquidation": {
+ "account_number": "1384"
+ },
+ "account_number": "138"
+ },
+ "R\u00e9sultat net : perte": {
+ "account_number": "139"
+ },
+ "account_number": "13"
+ },
+ "Subventions d\u2019investissement": {
+ "Subventions d\u2019\u00e9quipement": {
+ "\u00c9tat": {
+ "account_number": "1411"
+ },
+ "R\u00e9gions": {
+ "account_number": "1412"
+ },
+ "D\u00e9partements": {
+ "account_number": "1413"
+ },
+ "Communes et collectivit\u00e9s publiques d\u00e9centralis\u00e9es": {
+ "account_number": "1414"
+ },
+ "Entit\u00e9s publiques ou mixtes": {
+ "account_number": "1415"
+ },
+ "Entit\u00e9s et organismes priv\u00e9s": {
+ "account_number": "1416"
+ },
+ "Organismes internationaux": {
+ "account_number": "1417"
+ },
+ "Autres": {
+ "account_number": "1418"
+ },
+ "account_number": "141"
+ },
+ "Autres subventions d\u2019investissement": {
+ "account_number": "148"
+ },
+ "account_number": "14"
+ },
+ "Provisions r\u00e9glement\u00e9es et fonds assimil\u00e9s": {
+ "Amortissements d\u00e9rogatoires": {
+ "account_number": "151"
+ },
+ "Plus-values de cession \u00e0 r\u00e9investir": {
+ "account_number": "152"
+ },
+ "Fonds r\u00e9glement\u00e9s": {
+ "Fonds National": {
+ "account_number": "1531"
+ },
+ "Pr\u00e9l\u00e8vement pour le Budget": {
+ "account_number": "1532"
+ },
+ "account_number": "153"
+ },
+ "Provisions sp\u00e9ciales de r\u00e9\u00e9valuation": {
+ "account_number": "154"
+ },
+ "Provisions r\u00e9glement\u00e9es relatives aux immobilisations": {
+ "Reconstitution des gisements miniers et p\u00e9troliers": {
+ "account_number": "1551"
+ },
+ "account_number": "155"
+ },
+ "Provisions r\u00e9glement\u00e9es relatives aux stocks": {
+ "Hausse de prix": {
+ "account_number": "1561"
+ },
+ "Fluctuation des cours": {
+ "account_number": "1562"
+ },
+ "account_number": "156"
+ },
+ "Provisions pour investissement": {
+ "account_number": "157"
+ },
+ "Autres provisions et fonds r\u00e9glement\u00e9s": {
+ "account_number": "158"
+ },
+ "account_number": "15"
+ },
+ "Emprunts et dettes assimil\u00e9es": {
+ "Emprunts obligataires": {
+ "Emprunts obligataires ordinaires": {
+ "account_number": "1611"
+ },
+ "Emprunts obligataires convertibles en actions": {
+ "account_number": "1612"
+ },
+ "Emprunts obligataires remboursables en actions": {
+ "account_number": "1613"
+ },
+ "Autres emprunts obligataires": {
+ "account_number": "1618"
+ },
+ "account_number": "161"
+ },
+ "Emprunts et dettes aupr\u00e8s des \u00e9tablissements de cr\u00e9dit": {
+ "account_number": "162"
+ },
+ "Avances re\u00e7ues de l\u2019\u00c9tat": {
+ "account_number": "163"
+ },
+ "Avances re\u00e7ues et comptes courants bloqu\u00e9s": {
+ "account_number": "164"
+ },
+ "D\u00e9p\u00f4ts et cautionnements re\u00e7us": {
+ "D\u00e9p\u00f4ts": {
+ "account_number": "1651"
+ },
+ "Cautionnements": {
+ "account_number": "1652"
+ },
+ "account_number": "165"
+ },
+ "Int\u00e9r\u00eats courus": {
+ "Sur emprunts obligataires": {
+ "account_number": "1661"
+ },
+ "Sur emprunts et dettes aupr\u00e8s des \u00e9tablissements de cr\u00e9dit": {
+ "account_number": "1662"
+ },
+ "Sur avances re\u00e7ues de l\u2019\u00c9tat": {
+ "account_number": "1663"
+ },
+ "Sur avances re\u00e7ues et comptes courants bloqu\u00e9s": {
+ "account_number": "1664"
+ },
+ "Sur d\u00e9p\u00f4ts et cautionnements re\u00e7us": {
+ "account_number": "1665"
+ },
+ "Sur avances assorties de conditions particuli\u00e8res": {
+ "account_number": "1667"
+ },
+ "Sur autres emprunts et dettes": {
+ "account_number": "1668"
+ },
+ "account_number": "166"
+ },
+ "Avances assorties de conditions particuli\u00e8res": {
+ "Avances bloqu\u00e9es pour augmentation du capital": {
+ "account_number": "1671"
+ },
+ "Avances conditionn\u00e9es par l\u2019\u00c9tat": {
+ "account_number": "1672"
+ },
+ "Avances conditionn\u00e9es par les autres organismes africains": {
+ "account_number": "1673"
+ },
+ "Avances conditionn\u00e9es par les organismes internationaux": {
+ "account_number": "1674"
+ },
+ "account_number": "167"
+ },
+ "Autres emprunts et dettes": {
+ "Rentes viag\u00e8res capitalis\u00e9es": {
+ "account_number": "1681"
+ },
+ "Billets de fonds": {
+ "account_number": "1682"
+ },
+ "Dettes cons\u00e9cutives \u00e0 des titres emprunt\u00e9s": {
+ "account_number": "1683"
+ },
+ "Emprunts participatifs": {
+ "account_number": "1684"
+ },
+ "Participation des travailleurs aux b\u00e9n\u00e9fices": {
+ "account_number": "1685"
+ },
+ "Emprunts et dettes contract\u00e9s aupr\u00e8s des autres tiers": {
+ "account_number": "1686"
+ },
+ "account_number": "168"
+ },
+ "account_number": "16"
+ },
+ "Dettes de location acquisition": {
+ "Dettes de location acquisition / cr\u00e9dit bail immobilier": {
+ "account_number": "172"
+ },
+ "Dettes de location acquisition / cr\u00e9dit bail mobilier": {
+ "account_number": "173"
+ },
+ "Dettes de location acquisition / location de vente": {
+ "account_number": "174"
+ },
+ "Int\u00e9r\u00eats courus": {
+ "Sur dettes de location acquisition / cr\u00e9dit-bail immobilier": {
+ "account_number": "1762"
+ },
+ "Sur dettes de location acquisition / cr\u00e9dit-bail mobilier": {
+ "account_number": "1763"
+ },
+ "Sur dettes de location acquisition / location-vente": {
+ "account_number": "1764"
+ },
+ "Sur autres dettes de location acquisition": {
+ "account_number": "1768"
+ },
+ "account_number": "176"
+ },
+ "Autres dettes de location acquisition": {
+ "account_number": "178"
+ },
+ "account_number": "17"
+ },
+ "Dettes li\u00e9es \u00e0 des participations et comptes de liaison des \u00e9tablissements et soci\u00e9t\u00e9s en participation": {
+ "Dettes li\u00e9es \u00e0 des participations": {
+ "Dettes li\u00e9es \u00e0 des participations (groupe)": {
+ "account_number": "1811"
+ },
+ "Dettes li\u00e9es \u00e0 des participations (hors groupe)": {
+ "account_number": "1812"
+ },
+ "account_number": "181"
+ },
+ "Dettes li\u00e9es \u00e0 des soci\u00e9t\u00e9s en participation": {
+ "account_number": "182"
+ },
+ "Int\u00e9r\u00eats courus sur dettes li\u00e9es \u00e0 des participations": {
+ "account_number": "183"
+ },
+ "Comptes permanents bloqu\u00e9s des \u00e9tablissements et succursales": {
+ "account_number": "184"
+ },
+ "Comptes permanents non bloqu\u00e9s des \u00e9tablissements et succursales": {
+ "account_number": "185"
+ },
+ "Comptes de liaison charges": {
+ "account_number": "186"
+ },
+ "Comptes de liaison produits": {
+ "account_number": "187"
+ },
+ "Comptes de liaison des soci\u00e9t\u00e9s en participation": {
+ "account_number": "188"
+ },
+ "account_number": "18"
+ },
+ "Provisions pour risques et charges": {
+ "Provisions pour litiges": {
+ "account_number": "191"
+ },
+ "Provisions pour garanties donn\u00e9es aux clients": {
+ "account_number": "192"
+ },
+ "Provisions pour pertes sur march\u00e9s \u00e0 ach\u00e8vement futur": {
+ "account_number": "193"
+ },
+ "Provisions pour pertes de change": {
+ "account_number": "194"
+ },
+ "Provisions pour imp\u00f4ts": {
+ "account_number": "195"
+ },
+ "Provisions pour pensions et obligations similaires": {
+ "Provisions pour pensions et obligations similaires engagement de retraite": {
+ "account_number": "1961"
+ },
+ "Actif du r\u00e9gime de retraite": {
+ "account_number": "1962"
+ },
+ "account_number": "196"
+ },
+ "Provisions pour restructuration": {
+ "account_number": "197"
+ },
+ "Autres provisions pour risques et charges": {
+ "Provisions pour amendes et p\u00e9nalit\u00e9s": {
+ "account_number": "1981"
+ },
+ "Provisions pour propre assureur": {
+ "account_number": "1983"
+ },
+ "Provisions pour d\u00e9mant\u00e8lement et remise en \u00e9tat": {
+ "account_number": "1984"
+ },
+ "Provisions pour droits \u00e0 r\u00e9duction ou avantage en nature (ch\u00e8ques cadeau, cartes de fid\u00e9lit\u00e9...)": {
+ "account_number": "1985"
+ },
+ "Provisions pour divers risques et charges": {
+ "account_number": "1988"
+ },
+ "account_number": "198"
+ },
+ "account_number": "19"
+ },
+ "root_type": "Equity",
+ "account_number": "1"
+ },
+ "Comptes d\u2019actif immobilis\u00e9": {
+ "Immobilisations incorporelles": {
+ "account_type": "Fixed Asset",
+ "Frais de d\u00e9veloppement": {
+ "account_type": "Fixed Asset",
+ "account_number": "211"
+ },
+ "Brevets, licences, concessions et droits similaires": {
+ "account_type": "Fixed Asset",
+ "Brevets": {
+ "account_type": "Fixed Asset",
+ "account_number": "2121"
+ },
+ "Licences": {
+ "account_type": "Fixed Asset",
+ "account_number": "2122"
+ },
+ "Concessions de service public": {
+ "account_type": "Fixed Asset",
+ "account_number": "2123"
+ },
+ "Autres concessions et droits similaires": {
+ "account_type": "Fixed Asset",
+ "account_number": "2128"
+ },
+ "account_number": "212"
+ },
+ "Logiciels et sites internet": {
+ "account_type": "Fixed Asset",
+ "Logiciels": {
+ "account_type": "Fixed Asset",
+ "account_number": "2131"
+ },
+ "Sites internet": {
+ "account_type": "Fixed Asset",
+ "account_number": "2132"
+ },
+ "account_number": "213"
+ },
+ "Marques": {
+ "account_type": "Fixed Asset",
+ "account_number": "214"
+ },
+ "Fonds commercial": {
+ "account_type": "Fixed Asset",
+ "account_number": "215"
+ },
+ "Droit au bail": {
+ "account_type": "Fixed Asset",
+ "account_number": "216"
+ },
+ "Investissements de cr\u00e9ation": {
+ "account_type": "Fixed Asset",
+ "account_number": "217"
+ },
+ "Autres droits et valeurs incorporels": {
+ "account_type": "Fixed Asset",
+ "Frais de prospection et d\u2019\u00e9valuation de ressources min\u00e9rales": {
+ "account_type": "Fixed Asset",
+ "account_number": "2181"
+ },
+ "Co\u00fbts d\u2019obtention du contrat": {
+ "account_type": "Fixed Asset",
+ "account_number": "2182"
+ },
+ "Fichiers clients, notices, titres de journaux et magazines": {
+ "account_type": "Fixed Asset",
+ "account_number": "2183"
+ },
+ "Co\u00fbts des franchises": {
+ "account_type": "Fixed Asset",
+ "account_number": "2184"
+ },
+ "Divers droits et valeurs incorporelles": {
+ "account_type": "Fixed Asset",
+ "account_number": "2188"
+ },
+ "account_number": "218"
+ },
+ "Immobilisations incorporelles en cours": {
+ "account_type": "Fixed Asset",
+ "Frais de d\u00e9veloppement": {
+ "account_type": "Fixed Asset",
+ "account_number": "2191"
+ },
+ "Logiciels et internet": {
+ "account_type": "Fixed Asset",
+ "account_number": "2193"
+ },
+ "Autres droits et valeurs incorporels": {
+ "account_type": "Fixed Asset",
+ "account_number": "2198"
+ },
+ "account_number": "219"
+ },
+ "account_number": "21"
+ },
+ "Terrains": {
+ "account_type": "Fixed Asset",
+ "Terrains agricoles et forestiers": {
+ "account_type": "Fixed Asset",
+ "Terrains d\u2019exploitation agricole": {
+ "account_type": "Fixed Asset",
+ "account_number": "2211"
+ },
+ "Terrains d\u2019exploitation foresti\u00e8re": {
+ "account_type": "Fixed Asset",
+ "account_number": "2212"
+ },
+ "Autres terrains": {
+ "account_type": "Fixed Asset",
+ "account_number": "2218"
+ },
+ "account_number": "221"
+ },
+ "Terrains nus": {
+ "account_type": "Fixed Asset",
+ "Terrains \u00e0 b\u00e2tir": {
+ "account_type": "Fixed Asset",
+ "account_number": "2221"
+ },
+ "Autres terrains nus": {
+ "account_type": "Fixed Asset",
+ "account_number": "2228"
+ },
+ "account_number": "222"
+ },
+ "Terrains b\u00e2tis": {
+ "account_type": "Fixed Asset",
+ "Pour b\u00e2timents industriels et agricoles": {
+ "account_type": "Fixed Asset",
+ "account_number": "2231"
+ },
+ "Pour b\u00e2timents administratifs et commerciaux": {
+ "account_type": "Fixed Asset",
+ "account_number": "2232"
+ },
+ "Pour b\u00e2timents affect\u00e9s aux autres op\u00e9rations professionnelles": {
+ "account_type": "Fixed Asset",
+ "account_number": "2234"
+ },
+ "Pour b\u00e2timents affect\u00e9s aux autres op\u00e9rations non professionnelles": {
+ "account_type": "Fixed Asset",
+ "account_number": "2235"
+ },
+ "Autres terrains b\u00e2tis": {
+ "account_type": "Fixed Asset",
+ "account_number": "2238"
+ },
+ "account_number": "223"
+ },
+ "Travaux de mise en valeur des terrains": {
+ "account_type": "Fixed Asset",
+ "Plantation d\u2019arbres et d\u2019arbustes": {
+ "account_type": "Fixed Asset",
+ "account_number": "2241"
+ },
+ "Am\u00e9liorations du fonds": {
+ "account_type": "Fixed Asset",
+ "account_number": "2245"
+ },
+ "Autres travaux": {
+ "account_type": "Fixed Asset",
+ "account_number": "2248"
+ },
+ "account_number": "224"
+ },
+ "Terrains de carri\u00e8res tr\u00e9fonds": {
+ "account_type": "Fixed Asset",
+ "Carri\u00e8res": {
+ "account_type": "Fixed Asset",
+ "account_number": "2251"
+ },
+ "account_number": "225"
+ },
+ "Terrains am\u00e9nag\u00e9s": {
+ "account_type": "Fixed Asset",
+ "Parkings": {
+ "account_type": "Fixed Asset",
+ "account_number": "2261"
+ },
+ "account_number": "226"
+ },
+ "Terrains mis en concession": {
+ "account_type": "Fixed Asset",
+ "account_number": "227"
+ },
+ "Autres terrains": {
+ "account_type": "Fixed Asset",
+ "Terrains immeubles de placement": {
+ "account_type": "Fixed Asset",
+ "account_number": "2281"
+ },
+ "Terrains des logements affect\u00e9s au personnel": {
+ "account_type": "Fixed Asset",
+ "account_number": "2285"
+ },
+ "Terrains de location acquisition": {
+ "account_type": "Fixed Asset",
+ "account_number": "2286"
+ },
+ "Divers terrains": {
+ "account_type": "Fixed Asset",
+ "account_number": "2288"
+ },
+ "account_number": "228"
+ },
+ "Am\u00e9nagements de terrains en cours": {
+ "account_type": "Fixed Asset",
+ "Terrains agricoles et forestiers": {
+ "account_type": "Fixed Asset",
+ "account_number": "2291"
+ },
+ "Terrains nus": {
+ "account_type": "Fixed Asset",
+ "account_number": "2292"
+ },
+ "Terrains de carri\u00e8res tr\u00e9fonds": {
+ "account_type": "Fixed Asset",
+ "account_number": "2295"
+ },
+ "Autres terrains": {
+ "account_type": "Fixed Asset",
+ "account_number": "2298"
+ },
+ "account_number": "229"
+ },
+ "account_number": "22"
+ },
+ "B\u00e2timents, installations techniques et agencements": {
+ "B\u00e2timents industriels, agricoles, administratifs et commerciaux sur sol propre": {
+ "B\u00e2timents industriels": {
+ "account_number": "2311"
+ },
+ "B\u00e2timents agricoles": {
+ "account_number": "2312"
+ },
+ "B\u00e2timents administratifs et commerciaux": {
+ "account_number": "2313"
+ },
+ "B\u00e2timents affect\u00e9s au logement du personnel": {
+ "account_number": "2314"
+ },
+ "B\u00e2timents immeubles de placement": {
+ "account_number": "2315"
+ },
+ "B\u00e2timents de location acquisition": {
+ "account_number": "2316"
+ },
+ "account_number": "231"
+ },
+ "B\u00e2timents industriels, agricoles, administratifs et commerciaux sur sol d\u2019autrui": {
+ "B\u00e2timents industriels": {
+ "account_number": "2321"
+ },
+ "B\u00e2timents agricoles": {
+ "account_number": "2322"
+ },
+ "B\u00e2timents administratifs et commerciaux": {
+ "account_number": "2323"
+ },
+ "B\u00e2timents affect\u00e9s au logement du personnel": {
+ "account_number": "2324"
+ },
+ "B\u00e2timents immeubles de placement": {
+ "account_number": "2325"
+ },
+ "B\u00e2timents de location acquisition": {
+ "account_number": "2326"
+ },
+ "account_number": "232"
+ },
+ "Ouvrages d\u2019infrastructure": {
+ "Voies de terre": {
+ "account_number": "2331"
+ },
+ "Voies de fer": {
+ "account_number": "2332"
+ },
+ "Voies d\u2019eau": {
+ "account_number": "2333"
+ },
+ "Barrages, Digues": {
+ "account_number": "2334"
+ },
+ "Pistes d\u2019a\u00e9rodrome": {
+ "account_number": "2335"
+ },
+ "Autres ouvrages d\u2019infrastructures": {
+ "account_number": "2338"
+ },
+ "account_number": "233"
+ },
+ "Am\u00e9nagements, agencements et installations techniques": {
+ "Installations complexes sp\u00e9cialis\u00e9es sur sol propre": {
+ "account_number": "2341"
+ },
+ "Installations complexes sp\u00e9cialis\u00e9es sur sol d\u2019autrui": {
+ "account_number": "2342"
+ },
+ "Installations \u00e0 caract\u00e8re sp\u00e9cifique sur sol propre": {
+ "account_number": "2343"
+ },
+ "Installations \u00e0 caract\u00e8re sp\u00e9cifique sur sol d\u2019autrui": {
+ "account_number": "2344"
+ },
+ "Am\u00e9nagements et agencements des b\u00e2timents": {
+ "account_number": "2345"
+ },
+ "account_number": "234"
+ },
+ "Am\u00e9nagements de bureaux": {
+ "Installations g\u00e9n\u00e9rales": {
+ "account_number": "2351"
+ },
+ "Autres am\u00e9nagements de bureaux": {
+ "account_number": "2358"
+ },
+ "account_number": "235"
+ },
+ "B\u00e2timents industriels, agricoles et commerciaux mis en concession": {
+ "account_number": "237"
+ },
+ "Autres installations et agencements": {
+ "account_number": "238"
+ },
+ "B\u00e2timents am\u00e9nagements, agencements et installations en cours": {
+ "B\u00e2timents en cours": {
+ "account_number": "2391"
+ },
+ "Installations en cours": {
+ "account_number": "2392"
+ },
+ "Ouvrages d\u2019infrastructure en cours": {
+ "account_number": "2393"
+ },
+ "Am\u00e9nagements et agencements et installations techniques en cours": {
+ "account_number": "2394"
+ },
+ "Am\u00e9nagements de bureaux en cours": {
+ "account_number": "2395"
+ },
+ "Autres installations et agencements en cours": {
+ "account_number": "2398"
+ },
+ "account_number": "239"
+ },
+ "account_number": "23"
+ },
+ "Mat\u00e9riel, mobilier et actifs biologiques": {
+ "Mat\u00e9riel et outillage industriel et commercial": {
+ "Mat\u00e9riel industriel": {
+ "account_number": "2411"
+ },
+ "Outillage industriel": {
+ "account_number": "2412"
+ },
+ "Mat\u00e9riel commercial": {
+ "account_number": "2413"
+ },
+ "Outillage commercial": {
+ "account_number": "2414"
+ },
+ "Mat\u00e9riel & outillage industriel et commercial de location-acquisition": {
+ "account_number": "2416"
+ },
+ "account_number": "241"
+ },
+ "Mat\u00e9riel et outillage agricole": {
+ "Mat\u00e9riel agricole": {
+ "account_number": "2421"
+ },
+ "Outillage agricole": {
+ "account_number": "2422"
+ },
+ "Mat\u00e9riel & outillage agricole de location-acquisition": {
+ "account_number": "2426"
+ },
+ "account_number": "242"
+ },
+ "Mat\u00e9riel d\u2019emballage r\u00e9cup\u00e9rable et identifiable": {
+ "account_number": "243"
+ },
+ "Mat\u00e9riel et mobilier": {
+ "Mat\u00e9riel de bureau": {
+ "account_number": "2441"
+ },
+ "Mat\u00e9riel informatique": {
+ "account_number": "2442"
+ },
+ "Mat\u00e9riel bureautique": {
+ "account_number": "2443"
+ },
+ "Mobilier de bureau": {
+ "account_number": "2444"
+ },
+ "Mat\u00e9riel et mobilier immeubles de placement": {
+ "account_number": "2445"
+ },
+ "Mat\u00e9riel et mobilier de location acquisition": {
+ "account_number": "2446"
+ },
+ "Mat\u00e9riel et mobilier des logements du personnel": {
+ "account_number": "2447"
+ },
+ "account_number": "244"
+ },
+ "Mat\u00e9riel de transport": {
+ "Mat\u00e9riel automobile": {
+ "account_number": "2451"
+ },
+ "Mat\u00e9riel ferroviaire": {
+ "account_number": "2452"
+ },
+ "Mat\u00e9riel fluvial, lagunaire": {
+ "account_number": "2453"
+ },
+ "Mat\u00e9riel naval": {
+ "account_number": "2454"
+ },
+ "Mat\u00e9riel a\u00e9rien": {
+ "account_number": "2455"
+ },
+ "Mat\u00e9riel de transport de location-acquisition": {
+ "account_number": "2456"
+ },
+ "Mat\u00e9riel hippomobile": {
+ "account_number": "2457"
+ },
+ "Autres mat\u00e9riels de transport": {
+ "account_number": "2458"
+ },
+ "account_number": "245"
+ },
+ "Actifs biologiques": {
+ "Cheptel, animaux de trait": {
+ "account_number": "2461"
+ },
+ "Cheptel, animaux reproducteurs": {
+ "account_number": "2462"
+ },
+ "Animaux de garde": {
+ "account_number": "2463"
+ },
+ "Plantations agricoles": {
+ "account_number": "2465"
+ },
+ "Autres actifs biologiques": {
+ "account_number": "2468"
+ },
+ "account_number": "246"
+ },
+ "Agencements, am\u00e9nagements du mat\u00e9riel et actifs biologiques": {
+ "Agencements et am\u00e9nagements du mat\u00e9riel": {
+ "account_number": "2471"
+ },
+ "Agencements et am\u00e9nagements des actifs biologiques": {
+ "account_number": "2472"
+ },
+ "Autres agencements, am\u00e9nagements du mat\u00e9riel et actifs biologiques": {
+ "account_number": "2478"
+ },
+ "account_number": "247"
+ },
+ "Autres mat\u00e9riels et mobiliers": {
+ "Collections et \u0153uvres d\u2019art": {
+ "account_number": "2481"
+ },
+ "Divers mat\u00e9riels mobiliers": {
+ "account_number": "2488"
+ },
+ "account_number": "248"
+ },
+ "Mat\u00e9riels et actifs biologiques en cours": {
+ "Mat\u00e9riel et outillage industriel et commercial": {
+ "account_number": "2491"
+ },
+ "Mat\u00e9riel et outillage agricole": {
+ "account_number": "2492"
+ },
+ "Mat\u00e9riel d\u2019emballage r\u00e9cup\u00e9rable et identifiable": {
+ "account_number": "2493"
+ },
+ "Mat\u00e9riel et mobilier de bureau": {
+ "account_number": "2494"
+ },
+ "Mat\u00e9riel de transport": {
+ "account_number": "2495"
+ },
+ "Actifs biologiques": {
+ "account_number": "2496"
+ },
+ "Agencements am\u00e9nagements du mat\u00e9riel et actifs biologiques": {
+ "account_number": "2497"
+ },
+ "Autres mat\u00e9riels et actifs biologiques en cours": {
+ "account_number": "2498"
+ },
+ "account_number": "249"
+ },
+ "account_number": "24"
+ },
+ "Avances et acomptes vers\u00e9s sur immobilisations": {
+ "Avances et acomptes vers\u00e9s sur immobilisations incorporelles": {
+ "account_number": "251"
+ },
+ "Avances et acomptes vers\u00e9s sur immobilisations corporelles": {
+ "account_number": "252"
+ },
+ "account_number": "25"
+ },
+ "Titres de participation": {
+ "Titres de participation dans des soci\u00e9t\u00e9s sous contr\u00f4le exclusif": {
+ "account_number": "261"
+ },
+ "Titres de participation dans des soci\u00e9t\u00e9s sous contr\u00f4le conjoint": {
+ "account_number": "262"
+ },
+ "Titres de participation dans des soci\u00e9t\u00e9s conf\u00e9rant une influence notable": {
+ "account_number": "263"
+ },
+ "Participations dans des organismes professionnels": {
+ "account_number": "265"
+ },
+ "Parts dans des groupements d\u2019int\u00e9r\u00eat \u00e9conomique (GIE)": {
+ "account_number": "266"
+ },
+ "Autres titres de participation": {
+ "account_number": "268"
+ },
+ "account_number": "26"
+ },
+ "Autres immobilisations financi\u00e8res": {
+ "Pr\u00eats et cr\u00e9ances": {
+ "Pr\u00eats participatifs": {
+ "account_number": "2711"
+ },
+ "Pr\u00eats aux associ\u00e9s": {
+ "account_number": "2712"
+ },
+ "Billets de fonds": {
+ "account_number": "2713"
+ },
+ "Titres pr\u00eat\u00e9s": {
+ "account_number": "2714"
+ },
+ "Autres pr\u00eats et cr\u00e9ances": {
+ "account_number": "2718"
+ },
+ "account_number": "271"
+ },
+ "Pr\u00eats au personnel": {
+ "Pr\u00eats immobiliers": {
+ "account_number": "2721"
+ },
+ "Pr\u00eats mobiliers et d\u2019installation": {
+ "account_number": "2722"
+ },
+ "Autres pr\u00eats au personnel": {
+ "account_number": "2728"
+ },
+ "account_number": "272"
+ },
+ "Cr\u00e9ances sur l\u2019\u00c9tat": {
+ "Retenues de garantie": {
+ "account_number": "2731"
+ },
+ "Fonds r\u00e9glement\u00e9": {
+ "account_number": "2733"
+ },
+ "Cr\u00e9ances sur le conc\u00e9dant": {
+ "account_number": "2734"
+ },
+ "Autres cr\u00e9ances sur l\u2019\u00c9tat": {
+ "account_number": "2738"
+ },
+ "account_number": "273"
+ },
+ "Titres immobilis\u00e9s": {
+ "Titres immobilis\u00e9s de l\u2019activit\u00e9 de portefeuille (TIAP)": {
+ "account_number": "2741"
+ },
+ "Titres participatifs": {
+ "account_number": "2742"
+ },
+ "Certificats d\u2019investissement": {
+ "account_number": "2743"
+ },
+ "Parts de fonds commun de placement (FCP)": {
+ "account_number": "2744"
+ },
+ "Obligations": {
+ "account_number": "2745"
+ },
+ "Actions ou parts propres": {
+ "account_number": "2746"
+ },
+ "Autres titres immobilis\u00e9s": {
+ "account_number": "2748"
+ },
+ "account_number": "274"
+ },
+ "D\u00e9p\u00f4ts et cautionnements vers\u00e9s": {
+ "D\u00e9p\u00f4ts pour loyers d\u2019avance": {
+ "account_number": "2751"
+ },
+ "D\u00e9p\u00f4ts pour l\u2019\u00e9lectricit\u00e9": {
+ "account_number": "2752"
+ },
+ "D\u00e9p\u00f4ts pour l\u2019eau": {
+ "account_number": "2753"
+ },
+ "D\u00e9p\u00f4ts pour le gaz": {
+ "account_number": "2754"
+ },
+ "D\u00e9p\u00f4ts pour le t\u00e9l\u00e9phone, le t\u00e9lex, la t\u00e9l\u00e9copie": {
+ "account_number": "2755"
+ },
+ "Cautionnements sur march\u00e9s publics": {
+ "account_number": "2756"
+ },
+ "Cautionnements sur autres op\u00e9rations": {
+ "account_number": "2757"
+ },
+ "Autres d\u00e9p\u00f4ts et cautionnements": {
+ "account_number": "2758"
+ },
+ "account_number": "275"
+ },
+ "Int\u00e9r\u00eats courus": {
+ "Pr\u00eats et cr\u00e9ances non commerciales": {
+ "account_number": "2761"
+ },
+ "Pr\u00eats au personnel": {
+ "account_number": "2762"
+ },
+ "Cr\u00e9ances sur l\u2019\u00c9tat": {
+ "account_number": "2763"
+ },
+ "Titres immobilis\u00e9s": {
+ "account_number": "2764"
+ },
+ "D\u00e9p\u00f4ts et cautionnements vers\u00e9s": {
+ "account_number": "2765"
+ },
+ "Cr\u00e9ances rattach\u00e9es \u00e0 des participations": {
+ "account_number": "2767"
+ },
+ "Immobilisations financi\u00e8res diverses": {
+ "account_number": "2768"
+ },
+ "account_number": "276"
+ },
+ "Cr\u00e9ances rattach\u00e9es \u00e0 des participations et avances \u00e0 des GIE": {
+ "Cr\u00e9ances rattach\u00e9es \u00e0 des participations (groupe)": {
+ "account_number": "2771"
+ },
+ "Cr\u00e9ances rattach\u00e9es \u00e0 des participations (hors groupe)": {
+ "account_number": "2772"
+ },
+ "Cr\u00e9ances rattach\u00e9es \u00e0 des soci\u00e9t\u00e9s en participation": {
+ "account_number": "2773"
+ },
+ "Avances \u00e0 des Groupements d\u2019int\u00e9r\u00eat \u00e9conomique (GIE)": {
+ "account_number": "2774"
+ },
+ "account_number": "277"
+ },
+ "Immobilisations financi\u00e8res diverses": {
+ "Cr\u00e9ances diverses groupe": {
+ "account_number": "2781"
+ },
+ "Cr\u00e9ances diverses hors groupe": {
+ "account_number": "2782"
+ },
+ "Banques d\u00e9p\u00f4ts \u00e0 terme": {
+ "account_number": "2784"
+ },
+ "Or et m\u00e9taux pr\u00e9cieux": {
+ "account_number": "2785"
+ },
+ "Autres immobilisations financi\u00e8res": {
+ "account_number": "2788"
+ },
+ "account_number": "278"
+ },
+ "account_number": "27"
+ },
+ "Amortissements": {
+ "account_type": "Accumulated Depreciation",
+ "Amortissements des immobilisations corporelles": {
+ "account_type": "Accumulated Depreciation",
+ "Amortissements des frais de d\u00e9veloppement": {
+ "account_type": "Accumulated Depreciation",
+ "account_number": "2811"
+ },
+ "Amortissements des brevets, licences, concessions et droits similaires": {
+ "account_type": "Accumulated Depreciation",
+ "account_number": "2812"
+ },
+ "Amortissements des logiciels et sites internet": {
+ "account_type": "Accumulated Depreciation",
+ "account_number": "2813"
+ },
+ "Amortissements des marques": {
+ "account_type": "Accumulated Depreciation",
+ "account_number": "2814"
+ },
+ "Amortissements du fonds commercial": {
+ "account_type": "Accumulated Depreciation",
+ "account_number": "2815"
+ },
+ "Amortissements du droit au bail": {
+ "account_type": "Accumulated Depreciation",
+ "account_number": "2816"
+ },
+ "Amortissements des investissements de cr\u00e9ation": {
+ "account_type": "Accumulated Depreciation",
+ "account_number": "2817"
+ },
+ "Amortissements des autres droits et valeurs incorporels": {
+ "account_type": "Accumulated Depreciation",
+ "account_number": "2818"
+ },
+ "account_number": "281"
+ },
+ "Amortissements des terrains": {
+ "Amortissements des travaux de mise en valeur des terrains": {
+ "account_number": "2824"
+ },
+ "account_number": "282"
+ },
+ "Amortissements des b\u00e2timents, installations techniques et agencements": {
+ "Amortissements des b\u00e2timents industriels, agricoles, administratifs et commerciaux sur sol propre": {
+ "account_number": "2831"
+ },
+ "Amortissements des b\u00e2timents industriels, agricoles, administratifs et commerciaux sur sol d\u2019autrui": {
+ "account_number": "2832"
+ },
+ "Amortissements des ouvrages d\u2019infrastructure": {
+ "account_number": "2833"
+ },
+ "Amortissements des am\u00e9nagements, agencements et installations techniques": {
+ "account_number": "2834"
+ },
+ "Amortissements des am\u00e9nagements de bureaux": {
+ "account_number": "2835"
+ },
+ "Amortissements des b\u00e2timents industriels, agricoles et commerciaux mis en concession": {
+ "account_number": "2837"
+ },
+ "Amortissements des autres installations et agencements": {
+ "account_number": "2838"
+ },
+ "account_number": "283"
+ },
+ "Amortissements du mat\u00e9riel": {
+ "Amortissements du mat\u00e9riel et outillage industriel et commercial": {
+ "account_number": "2841"
+ },
+ "Amortissements du mat\u00e9riel et outillage agricole": {
+ "account_number": "2842"
+ },
+ "Amortissements du mat\u00e9riel d\u2019emballage r\u00e9cup\u00e9rable et identifiable": {
+ "account_number": "2843"
+ },
+ "Amortissements du mat\u00e9riel et mobilier": {
+ "account_number": "2844"
+ },
+ "Amortissements du mat\u00e9riel de transport": {
+ "account_number": "2845"
+ },
+ "Amortissements des actifs biologiques": {
+ "account_number": "2846"
+ },
+ "Amortissements des agencements et am\u00e9nagements du mat\u00e9riel et des actifs biologiques": {
+ "account_number": "2847"
+ },
+ "Amortissements des autres mat\u00e9riels": {
+ "account_number": "2848"
+ },
+ "account_number": "284"
+ },
+ "account_number": "28"
+ },
+ "D\u00e9pr\u00e9ciations des immobilisations": {
+ "D\u00e9pr\u00e9ciations des immobilisations incorporelles": {
+ "D\u00e9pr\u00e9ciations des frais de d\u00e9veloppement": {
+ "account_number": "2911"
+ },
+ "D\u00e9pr\u00e9ciations des brevets, licences, concessions et droits similaires": {
+ "account_number": "2912"
+ },
+ "D\u00e9pr\u00e9ciations des logiciels et sites internet": {
+ "account_number": "2913"
+ },
+ "D\u00e9pr\u00e9ciations des marques": {
+ "account_number": "2914"
+ },
+ "D\u00e9pr\u00e9ciations du fonds commercial": {
+ "account_number": "2915"
+ },
+ "D\u00e9pr\u00e9ciations du droit au bail": {
+ "account_number": "2916"
+ },
+ "D\u00e9pr\u00e9ciations des investissements de cr\u00e9ation": {
+ "account_number": "2917"
+ },
+ "D\u00e9pr\u00e9ciations des autres droits et valeurs incorporels": {
+ "account_number": "2918"
+ },
+ "D\u00e9pr\u00e9ciations des immobilisations incorporelles en cours": {
+ "account_number": "2919"
+ },
+ "account_number": "291"
+ },
+ "D\u00e9pr\u00e9ciations des terrains": {
+ "D\u00e9pr\u00e9ciations des terrains agricoles et forestiers": {
+ "account_number": "2921"
+ },
+ "D\u00e9pr\u00e9ciations des terrains nus": {
+ "account_number": "2922"
+ },
+ "D\u00e9pr\u00e9ciations des terrains b\u00e2tis": {
+ "account_number": "2923"
+ },
+ "D\u00e9pr\u00e9ciations des travaux de mise en valeur des terrains": {
+ "account_number": "2924"
+ },
+ "D\u00e9pr\u00e9ciations des terrains de gisement": {
+ "account_number": "2925"
+ },
+ "D\u00e9pr\u00e9ciations des terrains am\u00e9nag\u00e9s": {
+ "account_number": "2926"
+ },
+ "D\u00e9pr\u00e9ciations des terrains mis en concession": {
+ "account_number": "2927"
+ },
+ "D\u00e9pr\u00e9ciations des autres terrains": {
+ "account_number": "2928"
+ },
+ "D\u00e9pr\u00e9ciations des am\u00e9nagements de terrains en cours": {
+ "account_number": "2929"
+ },
+ "account_number": "292"
+ },
+ "D\u00e9pr\u00e9ciations des b\u00e2timents, installations techniques et agencements": {
+ "D\u00e9pr\u00e9ciations des b\u00e2timents industriels, agricoles, administratifs et commerciaux sur sol propre": {
+ "account_number": "2931"
+ },
+ "D\u00e9pr\u00e9ciations des b\u00e2timents industriels, agricoles, administratifs et commerciaux sur sol d\u2019autrui": {
+ "account_number": "2932"
+ },
+ "D\u00e9pr\u00e9ciations des ouvrages d\u2019infrastructures": {
+ "account_number": "2933"
+ },
+ "D\u00e9pr\u00e9ciations des am\u00e9nagements, agencements et installations techniques": {
+ "account_number": "2934"
+ },
+ "D\u00e9pr\u00e9ciations des am\u00e9nagements de bureaux": {
+ "account_number": "2935"
+ },
+ "D\u00e9pr\u00e9ciations des b\u00e2timents industriels, agricoles et commerciaux mis en concession": {
+ "account_number": "2937"
+ },
+ "D\u00e9pr\u00e9ciations des autres installations et agencements": {
+ "account_number": "2938"
+ },
+ "D\u00e9pr\u00e9ciations des b\u00e2timents et installations en cours": {
+ "account_number": "2939"
+ },
+ "account_number": "293"
+ },
+ "D\u00e9pr\u00e9ciations de mat\u00e9riel, du mobilier et de l\u2019actif biologique": {
+ "D\u00e9pr\u00e9ciations du mat\u00e9riel et outillage industriel et commercial": {
+ "account_number": "2941"
+ },
+ "D\u00e9pr\u00e9ciations du mat\u00e9riel et outillage agricole": {
+ "account_number": "2942"
+ },
+ "D\u00e9pr\u00e9ciations du mat\u00e9riel d\u2019emballage r\u00e9cup\u00e9rable et identifiable": {
+ "account_number": "2943"
+ },
+ "D\u00e9pr\u00e9ciations du mat\u00e9riel et mobilier": {
+ "account_number": "2944"
+ },
+ "D\u00e9pr\u00e9ciations du mat\u00e9riel de transport": {
+ "account_number": "2945"
+ },
+ "D\u00e9pr\u00e9ciations des actifs biologiques": {
+ "account_number": "2946"
+ },
+ "D\u00e9pr\u00e9ciations des agencements et am\u00e9nagements du mat\u00e9riel et des actifs biologiques": {
+ "account_number": "2947"
+ },
+ "D\u00e9pr\u00e9ciations des autres mat\u00e9riels": {
+ "account_number": "2948"
+ },
+ "D\u00e9pr\u00e9ciations de mat\u00e9riel en cours": {
+ "account_number": "2949"
+ },
+ "account_number": "294"
+ },
+ "D\u00e9pr\u00e9ciations des avances et acomptes vers\u00e9s sur immobilisations": {
+ "D\u00e9pr\u00e9ciations des avances et acomptes vers\u00e9s sur immobilisations incorporelles": {
+ "account_number": "2951"
+ },
+ "D\u00e9pr\u00e9ciations des avances et acomptes vers\u00e9s sur immobilisations corporelles": {
+ "account_number": "2952"
+ },
+ "account_number": "295"
+ },
+ "D\u00e9pr\u00e9ciations des titres de participation": {
+ "D\u00e9pr\u00e9ciations des titres de participation dans des soci\u00e9t\u00e9s sous contr\u00f4le exclusif": {
+ "account_number": "2961"
+ },
+ "D\u00e9pr\u00e9ciations des titres de participation dans les soci\u00e9t\u00e9s sous contr\u00f4le conjoint": {
+ "account_number": "2962"
+ },
+ "D\u00e9pr\u00e9ciations des titres de participation dans les soci\u00e9t\u00e9s conf\u00e9rant une influence notable": {
+ "account_number": "2963"
+ },
+ "D\u00e9pr\u00e9ciations des participations dans des organismes professionnels": {
+ "account_number": "2965"
+ },
+ "D\u00e9pr\u00e9ciations des parts dans des GIE": {
+ "account_number": "2966"
+ },
+ "D\u00e9pr\u00e9ciations des autres titres de participation": {
+ "account_number": "2968"
+ },
+ "account_number": "296"
+ },
+ "D\u00e9pr\u00e9ciations des autres immobilisations financi\u00e8res": {
+ "D\u00e9pr\u00e9ciations des pr\u00eats et cr\u00e9ances": {
+ "account_number": "2971"
+ },
+ "D\u00e9pr\u00e9ciations des pr\u00eats au personnel": {
+ "account_number": "2972"
+ },
+ "D\u00e9pr\u00e9ciations des cr\u00e9ances sur l\u2019\u00c9tat": {
+ "account_number": "2973"
+ },
+ "D\u00e9pr\u00e9ciations des titres immobilis\u00e9s": {
+ "account_number": "2974"
+ },
+ "D\u00e9pr\u00e9ciations des d\u00e9p\u00f4ts et cautionnements vers\u00e9s": {
+ "account_number": "2975"
+ },
+ "D\u00e9pr\u00e9ciations des cr\u00e9ances rattach\u00e9es \u00e0 des participations et avances \u00e0 des GIE": {
+ "account_number": "2977"
+ },
+ "D\u00e9pr\u00e9ciations des cr\u00e9ances financi\u00e8res diverses": {
+ "account_number": "2978"
+ },
+ "account_number": "297"
+ },
+ "account_number": "29"
+ },
+ "root_type": "Asset",
+ "account_number": "2"
+ },
+ "Comptes de Stocks": {
+ "Marchandises": {
+ "Marchandises A": {
+ "Marchandises A1": {
+ "account_number": "3111"
+ },
+ "Marchandises A2": {
+ "account_number": "3112"
+ },
+ "account_number": "311"
+ },
+ "Marchandises B": {
+ "Marchandises B1": {
+ "account_number": "3121"
+ },
+ "Marchandises B2": {
+ "account_number": "3122"
+ },
+ "account_number": "312"
+ },
+ "Actifs biologiques": {
+ "Animaux": {
+ "account_number": "3131"
+ },
+ "V\u00e9g\u00e9taux": {
+ "account_number": "3132"
+ },
+ "account_number": "313"
+ },
+ "Marchandises hors activit\u00e9s ordinaires (HAO)": {
+ "account_number": "318"
+ },
+ "account_number": "31"
+ },
+ "Mati\u00e8res premi\u00e8res et fournitures li\u00e9es": {
+ "Mati\u00e8res A": {
+ "account_number": "321"
+ },
+ "Mati\u00e8res B": {
+ "account_number": "322"
+ },
+ "Fournitures (A, B)": {
+ "account_number": "323"
+ },
+ "account_number": "32"
+ },
+ "Autres approvisionnements": {
+ "Mati\u00e8res consommables": {
+ "account_number": "331"
+ },
+ "Fournitures d\u2019atelier et d\u2019usine": {
+ "account_number": "332"
+ },
+ "Fournitures de magasin": {
+ "account_number": "333"
+ },
+ "Fournitures de bureau": {
+ "account_number": "334"
+ },
+ "Emballages": {
+ "Emballages perdus": {
+ "account_number": "3351"
+ },
+ "Emballages r\u00e9cup\u00e9rables non identifiables": {
+ "account_number": "3352"
+ },
+ "Emballages \u00e0 usage mixte": {
+ "account_number": "3353"
+ },
+ "Autres emballages": {
+ "account_number": "3358"
+ },
+ "account_number": "335"
+ },
+ "Autres mati\u00e8res": {
+ "account_number": "338"
+ },
+ "account_number": "33"
+ },
+ "Produits en cours": {
+ "Produits en cours": {
+ "Produits en cours P1": {
+ "account_number": "3411"
+ },
+ "Produits en cours P2": {
+ "account_number": "3412"
+ },
+ "account_number": "341"
+ },
+ "Travaux en cours": {
+ "Travaux en cours T1": {
+ "account_number": "3421"
+ },
+ "Travaux en cours T2": {
+ "account_number": "3422"
+ },
+ "account_number": "342"
+ },
+ "Produits interm\u00e9diaires en cours": {
+ "Produits interm\u00e9diaires A": {
+ "account_number": "3431"
+ },
+ "Produits interm\u00e9diaires B": {
+ "account_number": "3432"
+ },
+ "account_number": "343"
+ },
+ "Produits r\u00e9siduels en cours": {
+ "Produits r\u00e9siduels A": {
+ "account_number": "3441"
+ },
+ "Produits r\u00e9siduels B": {
+ "account_number": "3442"
+ },
+ "account_number": "344"
+ },
+ "Actifs biologiques en cours": {
+ "Animaux": {
+ "account_number": "3451"
+ },
+ "V\u00e9g\u00e9taux": {
+ "account_number": "3452"
+ },
+ "account_number": "345"
+ },
+ "account_number": "34"
+ },
+ "Services en cours": {
+ "\u00c9tudes en cours": {
+ "\u00c9tudes en cours E1": {
+ "account_number": "3511"
+ },
+ "\u00c9tudes en cours E2": {
+ "account_number": "3512"
+ },
+ "account_number": "351"
+ },
+ "Prestations de services en cours": {
+ "Prestations de services S1": {
+ "account_number": "3521"
+ },
+ "Prestations de services S2": {
+ "account_number": "3522"
+ }
+ },
+ "account_number": "35"
+ },
+ "Produits finis": {
+ "Produits finis A": {
+ "account_number": "361"
+ },
+ "Produits finis B": {
+ "account_number": "362"
+ },
+ "Actifs biologiques": {
+ "Animaux": {
+ "account_number": "3631"
+ },
+ "V\u00e9g\u00e9taux": {
+ "account_number": "3632"
+ },
+ "Autres stocks (activit\u00e9s annexes)": {
+ "account_number": "3638"
+ },
+ "account_number": "363"
+ },
+ "account_number": "36"
+ },
+ "Produits interm\u00e9diaires et r\u00e9siduels": {
+ "Produits interm\u00e9diaires": {
+ "Produits interm\u00e9diaires A": {
+ "account_number": "3711"
+ },
+ "Produits interm\u00e9diaires B": {
+ "account_number": "3712"
+ },
+ "account_number": "371"
+ },
+ "Produits r\u00e9siduels": {
+ "D\u00e9chets": {
+ "account_number": "3721"
+ },
+ "Rebuts": {
+ "account_number": "3722"
+ },
+ "Mati\u00e8res de R\u00e9cup\u00e9ration": {
+ "account_number": "3723"
+ },
+ "account_number": "372"
+ },
+ "Actifs biologiques": {
+ "Animaux": {
+ "account_number": "3731"
+ },
+ "V\u00e9g\u00e9taux": {
+ "account_number": "3732"
+ },
+ "Autres stocks (activit\u00e9s annexes)": {
+ "account_number": "3738"
+ },
+ "account_number": "373"
+ },
+ "account_number": "37"
+ },
+ "Stocks en cours de route, en consignation ou en d\u00e9p\u00f4t": {
+ "account_type": "Stock",
+ "Marchandises en cours de route": {
+ "account_number": "381"
+ },
+ "Mati\u00e8res premi\u00e8res et fournitures li\u00e9es en cours de route": {
+ "account_number": "382"
+ },
+ "Autres approvisionnements en cours de route": {
+ "account_number": "383"
+ },
+ "Produits finis en cours de route": {
+ "account_number": "386"
+ },
+ "Stock en consignation ou en d\u00e9p\u00f4t": {
+ "Stock en consignation": {
+ "account_number": "3871"
+ },
+ "Stock en d\u00e9p\u00f4t": {
+ "account_number": "3872"
+ },
+ "account_number": "387"
+ },
+ "Stock provenant d\u2019immobilisations mises hors service ou au rebut": {
+ "account_number": "388"
+ },
+ "account_number": "38"
+ },
+ "D\u00e9pr\u00e9ciations des stocks et encours de production": {
+ "D\u00e9pr\u00e9ciations des stocks de marchandises": {
+ "account_number": "391"
+ },
+ "D\u00e9pr\u00e9ciations des stocks de mati\u00e8res premi\u00e8res et fournitures li\u00e9es": {
+ "account_number": "392"
+ },
+ "D\u00e9pr\u00e9ciations des stocks d\u2019autres approvisionnements": {
+ "account_number": "393"
+ },
+ "D\u00e9pr\u00e9ciations des productions en cours": {
+ "account_number": "394"
+ },
+ "D\u00e9pr\u00e9ciations des services en cours": {
+ "account_number": "395"
+ },
+ "D\u00e9pr\u00e9ciations des stocks de produits finis": {
+ "account_number": "396"
+ },
+ "D\u00e9pr\u00e9ciations des stocks de produits interm\u00e9diaires et r\u00e9siduels": {
+ "account_number": "397"
+ },
+ "D\u00e9pr\u00e9ciations des stocks en cours de route, en consignation ou en d\u00e9p\u00f4t": {
+ "account_number": "398"
+ },
+ "account_number": "39"
+ },
+ "root_type": "Asset",
+ "account_number": "3"
+ },
+ "4-Comptes de Tiers (ACTIF)": {
+ "40-Fournisseurs et comptes rattach\u00e9s (ACTIF)": {
+ "Fournisseurs d\u00e9biteurs": {
+ "Fournisseurs Avances et acomptes vers\u00e9s": {
+ "account_number": "4091"
+ },
+ "Fournisseurs Groupe avances et acomptes vers\u00e9s": {
+ "account_number": "4092"
+ },
+ "Fournisseurs Sous-traitants avances et acomptes vers\u00e9s": {
+ "account_number": "4093"
+ },
+ "Fournisseurs Cr\u00e9ances pour emballages et mat\u00e9riels \u00e0 rendre": {
+ "account_number": "4094"
+ },
+ "Fournisseurs Rabais, remises, ristournes et autres avoirs \u00e0 obtenir": {
+ "account_number": "4098"
+ },
+ "account_number": "409"
+ }
+ },
+ "41-Clients et comptes rattach\u00e9s (ACTIF)": {
+ "Clients": {
+ "Clients": {
+ "account_type": "Receivable",
+ "account_number": "4111"
+ },
+ "Clients groupe": {
+ "account_type": "Receivable",
+ "account_number": "4112"
+ },
+ "Clients, \u00c9tat et Collectivit\u00e9s publiques": {
+ "account_type": "Receivable",
+ "account_number": "4114"
+ },
+ "Clients, organismes internationaux": {
+ "account_type": "Receivable",
+ "account_number": "4115"
+ },
+ "Clients, r\u00e9serve de propri\u00e9t\u00e9": {
+ "account_type": "Receivable",
+ "account_number": "4116"
+ },
+ "Client, retenues de garantie": {
+ "account_type": "Receivable",
+ "account_number": "4117"
+ },
+ "Clients, d\u00e9gr\u00e8vement de taxes sur la valeur ajout\u00e9e (TVA)": {
+ "account_type": "Receivable",
+ "account_number": "4118"
+ },
+ "account_type": "Receivable",
+ "account_number": "411"
+ },
+ "Clients, effets \u00e0 recevoir en portefeuille": {
+ "Clients, effets \u00e0 recevoir": {
+ "account_type": "Receivable",
+ "account_number": "4121"
+ },
+ "Clients Groupe, effets \u00e0 recevoir": {
+ "account_type": "Receivable",
+ "account_number": "4122"
+ },
+ "\u00c9tat et Collectivit\u00e9s publiques, effets \u00e0 recevoir": {
+ "account_type": "Receivable",
+ "account_number": "4124"
+ },
+ "Organismes Internationaux, effets \u00e0 recevoir": {
+ "account_type": "Receivable",
+ "account_number": "4125"
+ },
+ "account_type": "Receivable",
+ "account_number": "412"
+ },
+ "Clients, ch\u00e8ques, effets et autres valeurs impay\u00e9es": {
+ "Clients, ch\u00e8ques impay\u00e9s": {
+ "account_type": "Receivable",
+ "account_number": "4131"
+ },
+ "Clients, effets impay\u00e9s": {
+ "account_type": "Receivable",
+ "account_number": "4132"
+ },
+ "Clients, cartes de cr\u00e9dit impay\u00e9es": {
+ "account_type": "Receivable",
+ "account_number": "4133"
+ },
+ "Clients, autres valeurs impay\u00e9es": {
+ "account_type": "Receivable",
+ "account_number": "4138"
+ },
+ "account_type": "Receivable",
+ "account_number": "413"
+ },
+ "Cr\u00e9ances sur cessions courantes d\u2019immobilisations": {
+ "Cr\u00e9ances en compte, immobilisations incorporelles": {
+ "account_type": "Receivable",
+ "account_number": "4141"
+ },
+ "Cr\u00e9ances en compte, immobilisations corporelles": {
+ "account_type": "Receivable",
+ "account_number": "4142"
+ },
+ "Effets \u00e0 recevoir, immobilisations incorporelles": {
+ "account_type": "Receivable",
+ "account_number": "4146"
+ },
+ "Effets \u00e0 recevoir, immobilisations corporelles": {
+ "account_type": "Receivable",
+ "account_number": "4147"
+ },
+ "account_type": "Receivable",
+ "account_number": "414"
+ },
+ "Clients, effets escompt\u00e9s non \u00e9chus": {
+ "account_type": "Receivable",
+ "account_number": "415"
+ },
+ "Cr\u00e9ances clients litigieuses ou douteuses": {
+ "Cr\u00e9ances litigieuses": {
+ "account_type": "Receivable",
+ "account_number": "4161"
+ },
+ "Cr\u00e9ances douteuses": {
+ "account_type": "Receivable",
+ "account_number": "4162"
+ },
+ "account_type": "Receivable",
+ "account_number": "416"
+ },
+ "Clients, produits \u00e0 recevoir": {
+ "Clients, factures \u00e0 \u00e9tablir": {
+ "account_type": "Receivable",
+ "account_number": "4181"
+ },
+ "Clients, int\u00e9r\u00eats courus": {
+ "account_type": "Receivable",
+ "account_number": "4186"
+ },
+ "account_type": "Receivable",
+ "account_number": "418"
+ },
+ "account_type": "Receivable"
+ },
+ "42-Personnel (ACTIF)": {
+ "Personnel, avances et acomptes": {
+ "Personnel, avances": {
+ "account_number": "4211"
+ },
+ "Personnel, acomptes": {
+ "account_number": "4212"
+ },
+ "Frais avanc\u00e9s et fournitures au personnel": {
+ "account_number": "4213"
+ },
+ "account_number": "421"
+ }
+ },
+ "43-Organismes sociaux (ACTIF)": {
+ "431-S\u00e9curit\u00e9 sociale": {
+ "Prestations familiales": {
+ "account_number": "4311"
+ },
+ "Accidents de travail": {
+ "account_number": "4312"
+ },
+ "Caisse de retraite obligatoire": {
+ "account_number": "4313"
+ },
+ "Caisse de retraite facultative": {
+ "account_number": "4314"
+ },
+ "Autres cotisations sociales": {
+ "account_number": "4318"
+ }
+ },
+ "432-Caisses de retraite compl\u00e9mentaire": {},
+ "433-Autres organismes sociaux": {
+ "Mutuelle": {
+ "account_number": "4331"
+ },
+ "Assurances retraite": {
+ "account_number": "4332"
+ },
+ "Assurances et organismes de sant\u00e9": {
+ "account_number": "4333"
+ }
+ },
+ "438-Organismes sociaux, charges \u00e0 payer et produits \u00e0 recevoir": {
+ "Produits \u00e0 recevoir": {
+ "account_number": "4387"
+ }
+ }
+ },
+ "44-\u00c9tat et collectivit\u00e9s publiques (ACTIF)": {
+ "\u00c9tat, TVA factur\u00e9e": {
+ "TVA factur\u00e9e sur ventes": {
+ "account_number": "4431"
+ },
+ "TVA factur\u00e9e sur prestations de services": {
+ "account_number": "4432"
+ },
+ "TVA factur\u00e9e sur travaux": {
+ "account_number": "4433"
+ },
+ "TVA factur\u00e9e sur production livr\u00e9e \u00e0 soi-m\u00eame": {
+ "account_number": "4434"
+ },
+ "TVA sur factures \u00e0 \u00e9tablir": {
+ "account_number": "4435"
+ },
+ "account_number": "443"
+ },
+ "\u00c9tat, TVA r\u00e9cup\u00e9rable": {
+ "TVA r\u00e9cup\u00e9rable sur immobilisations": {
+ "account_number": "4451"
+ },
+ "TVA r\u00e9cup\u00e9rable sur achats": {
+ "account_number": "4452"
+ },
+ "TVA r\u00e9cup\u00e9rable sur transport": {
+ "account_number": "4453"
+ },
+ "TVA r\u00e9cup\u00e9rable sur services ext\u00e9rieurs et autres charges": {
+ "account_number": "4454"
+ },
+ "TVA r\u00e9cup\u00e9rable sur factures non parvenues": {
+ "account_number": "4455"
+ },
+ "TVA transf\u00e9r\u00e9e par d\u2019autres entit\u00e9s": {
+ "account_number": "4456"
+ },
+ "account_number": "445"
+ },
+ "\u00c9tat, charges \u00e0 payer et produits \u00e0 recevoir": {
+ "Charges \u00e0 payer": {
+ "account_number": "4486"
+ },
+ "Produits \u00e0 recevoir": {
+ "account_number": "4487"
+ },
+ "account_number": "448"
+ },
+ "\u00c9tat, cr\u00e9ances et dettes diverses": {
+ "\u00c9tat, obligations cautionn\u00e9es": {
+ "account_number": "4491"
+ },
+ "\u00c9tat, avances et acomptes vers\u00e9s sur imp\u00f4ts": {
+ "account_number": "4492"
+ },
+ "\u00c9tat, fonds de dotation \u00e0 recevoir": {
+ "account_number": "4493"
+ },
+ "\u00c9tat, subventions investissement \u00e0 recevoir": {
+ "account_number": "4494"
+ },
+ "\u00c9tat, subventions d\u2019exploitation \u00e0 recevoir": {
+ "account_number": "4495"
+ },
+ "\u00c9tat, subventions d\u2019\u00e9quilibre \u00e0 recevoir": {
+ "account_number": "4496"
+ },
+ "\u00c9tat, avances sur subventions": {
+ "account_number": "4497"
+ },
+ "\u00c9tat, fonds r\u00e9glement\u00e9s provisionn\u00e9s": {
+ "account_number": "4499"
+ },
+ "account_number": "449"
+ }
+ },
+ "45-Organismes internationaux (ACTIF)": {
+ "Op\u00e9rations avec les organismes africains": {
+ "account_number": "451"
+ },
+ "Op\u00e9rations avec les autres organismes internationaux": {
+ "account_number": "452"
+ },
+ "Organismes internationaux, fonds de dotation et subventions \u00e0 recevoir": {
+ "Organismes internationaux, fonds de dotation \u00e0 recevoir": {
+ "account_number": "4581"
+ },
+ "Organismes internationaux, subventions \u00e0 recevoir": {
+ "account_number": "4582"
+ },
+ "account_number": "458"
+ }
+ },
+ "46-Apporteurs, associ\u00e9s et groupe (ACTIF)": {
+ "461-Apporteurs, op\u00e9rations sur le capital": {
+ "Apporteurs, capital appel\u00e9, non vers\u00e9": {
+ "account_number": "4613"
+ },
+ "Apporteurs, compte d\u2019apport, op\u00e9rations de restructuration (fusion...)": {
+ "account_number": "4614"
+ },
+ "Apporteurs, titres \u00e0 \u00e9changer": {
+ "account_number": "4618"
+ }
+ },
+ "Apporteurs, restant d\u00fb sur capital appel\u00e9": {
+ "account_number": "467"
+ }
+ },
+ "47-D\u00e9biteurs et cr\u00e9diteurs divers (ACTIF)": {
+ "472-Cr\u00e9ances et dettes sur titres de placement": {
+ "Cr\u00e9ances sur cessions de titres de placement": {
+ "account_number": "4721"
+ },
+ "Versements restant \u00e0 effectuer sur titres de placement non lib\u00e9r\u00e9s": {
+ "account_number": "4726"
+ }
+ },
+ "473-Interm\u00e9diaires Op\u00e9rations faites pour compte de tiers": {
+ "Mandants": {
+ "account_number": "4731"
+ },
+ "Mandataires": {
+ "account_number": "4732"
+ },
+ "Commettants": {
+ "account_number": "4733"
+ },
+ "Commissionnaires": {
+ "account_number": "4734"
+ },
+ "\u00c9tat, Collectivit\u00e9s publiques, fonds global d\u2019allocation": {
+ "account_number": "4739"
+ }
+ },
+ "474-Compte de r\u00e9partition p\u00e9riodique des charges et des produits": {
+ "Compte de r\u00e9partition p\u00e9riodique des produits": {
+ "account_number": "4747"
+ }
+ },
+ "475-Compte transitoire, ajustement sp\u00e9cial li\u00e9 \u00e0 la r\u00e9vision du SYSCOHADA": {
+ "Compte actif": {
+ "account_type": "Temporary",
+ "account_number": "4751"
+ }
+ },
+ "Charges constat\u00e9es d\u2019avance": {
+ "account_number": "476"
+ },
+ "478-\u00c9carts de conversion actif": {
+ "Diminution des cr\u00e9ances d\u2019exploitation": {
+ "account_number": "4781"
+ },
+ "Diminution des cr\u00e9ances financi\u00e8res": {
+ "account_number": "4782"
+ },
+ "Augmentation des dettes d\u2019exploitation": {
+ "account_number": "4783"
+ },
+ "Augmentation des dettes financi\u00e8res": {
+ "account_number": "4784"
+ },
+ "Diff\u00e9rences d\u2019\u00e9valuation sur instruments de tr\u00e9sorerie": {
+ "account_number": "4786"
+ },
+ "Diff\u00e9rences compens\u00e9es par couverture de change": {
+ "account_number": "4788"
+ }
+ }
+ },
+ "48-Cr\u00e9ances et dettes hors activit\u00e9s ordinaires (ACTIF)": {
+ "Cr\u00e9ances sur cessions d\u2019immobilisations": {
+ "En compte, immobilisations incorporelles": {
+ "account_number": "4851"
+ },
+ "En compte, immobilisations corporelles": {
+ "account_number": "4852"
+ },
+ "Effets \u00e0 recevoir, immobilisations incorporelles": {
+ "account_number": "4853"
+ },
+ "Effets \u00e0 recevoir, immobilisations corporelles": {
+ "account_number": "4854"
+ },
+ "Effets escompt\u00e9s non \u00e9chus": {
+ "account_number": "4855"
+ },
+ "Retenues de garantie": {
+ "account_number": "4857"
+ },
+ "Factures \u00e0 \u00e9tablir": {
+ "account_number": "4858"
+ },
+ "account_number": "485"
+ },
+ "Autres cr\u00e9ances hors activit\u00e9s ordinaires (HAO)": {
+ "account_number": "488"
+ }
+ },
+ "49-D\u00e9pr\u00e9ciations et provisions pour risques \u00e0 court terme (tiers) (ACTIF)": {
+ "D\u00e9pr\u00e9ciations des comptes clients": {
+ "Cr\u00e9ances litigieuses": {
+ "account_number": "4911"
+ },
+ "Cr\u00e9ances douteuses": {
+ "account_number": "4912"
+ },
+ "account_number": "491"
+ },
+ "D\u00e9pr\u00e9ciations des comptes organismes internationaux": {
+ "account_number": "495"
+ },
+ "D\u00e9pr\u00e9ciations des comptes apporteurs, associ\u00e9s et groupe": {
+ "Associ\u00e9s, comptes courants": {
+ "account_number": "4962"
+ },
+ "Associ\u00e9s, op\u00e9rations faites en commun": {
+ "account_number": "4963"
+ },
+ "Groupe, comptes courants": {
+ "account_number": "4966"
+ },
+ "account_number": "496"
+ },
+ "D\u00e9pr\u00e9ciations des comptes d\u00e9biteurs divers": {
+ "account_number": "497"
+ },
+ "D\u00e9pr\u00e9ciations des comptes de cr\u00e9ances HAO": {
+ "Cr\u00e9ances sur cessions d\u2019immobilisations": {
+ "account_number": "4985"
+ },
+ "Cr\u00e9ances sur cessions de titres de placement": {
+ "account_number": "4986"
+ },
+ "Autres cr\u00e9ances HAO": {
+ "account_number": "4988"
+ },
+ "account_number": "498"
+ },
+ "Provisions pour risques \u00e0 court terme": {
+ "Sur op\u00e9rations d\u2019exploitation": {
+ "account_number": "4991"
+ },
+ "Sur op\u00e9rations financi\u00e8res": {
+ "account_number": "4997"
+ },
+ "Sur op\u00e9rations HAO": {
+ "account_number": "4998"
+ },
+ "account_number": "499"
+ }
+ },
+ "root_type": "Asset"
+ },
+ "4-Comptes de Tiers (PASSIF)": {
+ "40-Fournisseurs et comptes rattach\u00e9s (PASSIF)": {
+ "Fournisseurs, dettes en compte": {
+ "Fournisseurs": {
+ "account_type": "Payable",
+ "account_number": "4011"
+ },
+ "Fournisseurs groupe": {
+ "account_type": "Payable",
+ "account_number": "4012"
+ },
+ "Fournisseurs sous-traitants": {
+ "account_type": "Payable",
+ "account_number": "4013"
+ },
+ "Fournisseurs, r\u00e9serve de propri\u00e9t\u00e9": {
+ "account_type": "Payable",
+ "account_number": "4016"
+ },
+ "Fournisseur, retenues de garantie": {
+ "account_type": "Payable",
+ "account_number": "4017"
+ },
+ "account_type": "Payable",
+ "account_number": "401"
+ },
+ "Fournisseurs, effets \u00e0 payer": {
+ "Fournisseurs Effets \u00e0 payer": {
+ "account_type": "Payable",
+ "account_number": "4021"
+ },
+ "Fournisseurs Groupe, effets \u00e0 payer": {
+ "account_type": "Payable",
+ "account_number": "4022"
+ },
+ "Fournisseurs Sous-traitants, effets \u00e0 payer": {
+ "account_type": "Payable",
+ "account_number": "4023"
+ },
+ "account_type": "Payable",
+ "account_number": "402"
+ },
+ "Fournisseurs, acquisitions courantes d\u2019immobilisations": {
+ "Fournisseurs Dettes en comptes, immobilisations incorporelles": {
+ "account_type": "Payable",
+ "account_number": "4041"
+ },
+ "Fournisseurs Dettes en comptes, immobilisations corporelles": {
+ "account_type": "Payable",
+ "account_number": "4042"
+ },
+ "Fournisseurs Effets \u00e0 payer, immobilisations incorporelles": {
+ "account_type": "Payable",
+ "account_number": "4046"
+ },
+ "Fournisseurs Effets \u00e0 payer, immobilisations corporelles": {
+ "account_type": "Payable",
+ "account_number": "4047"
+ },
+ "account_type": "Payable",
+ "account_number": "404"
+ },
+ "Fournisseurs, factures non parvenues": {
+ "Fournisseurs": {
+ "account_type": "Stock Received But Not Billed",
+ "account_number": "4081"
+ },
+ "Fournisseurs groupe": {
+ "account_type": "Stock Received But Not Billed",
+ "account_number": "4082"
+ },
+ "Fournisseurs sous-traitants": {
+ "account_type": "Stock Received But Not Billed",
+ "account_number": "4083"
+ },
+ "Fournisseurs, int\u00e9r\u00eats courus": {
+ "account_type": "Stock Received But Not Billed",
+ "account_number": "4086"
+ },
+ "account_type": "Stock Received But Not Billed",
+ "account_number": "408"
+ },
+ "account_type": "Payable"
+ },
+ "41-Clients et comptes rattach\u00e9s (PASSIF)": {
+ "Clients cr\u00e9diteurs": {
+ "Clients, avances et acomptes re\u00e7us": {
+ "account_number": "4191"
+ },
+ "Clients groupe, avances et acomptes re\u00e7us": {
+ "account_number": "4192"
+ },
+ "Clients, dettes pour emballages et mat\u00e9riels consign\u00e9s": {
+ "account_number": "4194"
+ },
+ "Clients, rabais, remises, ristournes et autres avoirs \u00e0 accorder": {
+ "account_number": "4198"
+ },
+ "account_number": "419"
+ }
+ },
+ "42-Personnel (PASSIF)": {
+ "Personnel, r\u00e9mun\u00e9rations dues": {
+ "account_number": "422"
+ },
+ "Personnel, oppositions, saisies-arr\u00eats": {
+ "Personnel, oppositions": {
+ "account_number": "4231"
+ },
+ "Personnel, saisies-arr\u00eats": {
+ "account_number": "4232"
+ },
+ "Personnel, avis \u00e0 tiers d\u00e9tenteur": {
+ "account_number": "4233"
+ },
+ "account_number": "423"
+ },
+ "Personnel, \u0153uvres sociales internes": {
+ "Assistance m\u00e9dicale": {
+ "account_number": "4241"
+ },
+ "Allocations familiales": {
+ "account_number": "4242"
+ },
+ "Organismes sociaux rattach\u00e9s \u00e0 l\u2019entit\u00e9": {
+ "account_number": "4245"
+ },
+ "Autres \u0153uvres sociales internes": {
+ "account_number": "4248"
+ },
+ "account_number": "424"
+ },
+ "Repr\u00e9sentants du personnel": {
+ "D\u00e9l\u00e9gu\u00e9s du personnel": {
+ "account_number": "4251"
+ },
+ "Syndicats et Comit\u00e9s d\u2019entreprises, d\u2019\u00c9tablissement": {
+ "account_number": "4252"
+ },
+ "Autres repr\u00e9sentants du personnel": {
+ "account_number": "4258"
+ },
+ "account_number": "425"
+ },
+ "Personnel, participation aux b\u00e9n\u00e9fices et au capital": {
+ "Participation aux b\u00e9n\u00e9fices": {
+ "account_number": "4261"
+ },
+ "Participation au capital": {
+ "account_number": "4264"
+ },
+ "account_number": "426"
+ },
+ "Personnel d\u00e9p\u00f4ts": {
+ "account_number": "427"
+ },
+ "Personnel, charges \u00e0 payer et produits \u00e0 recevoir": {
+ "Dettes provisionn\u00e9es pour cong\u00e9s \u00e0 payer": {
+ "account_number": "4281"
+ },
+ "Autres charges \u00e0 payer": {
+ "account_number": "4286"
+ },
+ "Produits \u00e0 recevoir": {
+ "account_number": "4287"
+ },
+ "account_number": "428"
+ }
+ },
+ "43-Organismes sociaux (PASSIF)": {
+ "438-Organismes sociaux, charges \u00e0 payer et produits \u00e0 recevoir": {
+ "Charges sociales sur gratifications \u00e0 payer": {
+ "account_number": "4381"
+ },
+ "Charges sociales sur cong\u00e9s \u00e0 payer": {
+ "account_number": "4382"
+ },
+ "Autres charges \u00e0 payer": {
+ "account_number": "4386"
+ }
+ }
+ },
+ "44-\u00c9tat et collectivit\u00e9s publiques (PASSIF)": {
+ "\u00c9tat, imp\u00f4t sur les b\u00e9n\u00e9fices": {
+ "account_number": "441"
+ },
+ "\u00c9tat, autres imp\u00f4ts et taxes": {
+ "Imp\u00f4ts et taxes d\u2019\u00c9tat": {
+ "account_number": "4421"
+ },
+ "Imp\u00f4ts et taxes pour les collectivit\u00e9s publiques": {
+ "account_number": "4422"
+ },
+ "Imp\u00f4ts et taxes recouvrables sur des obligataires": {
+ "account_number": "4423"
+ },
+ "Imp\u00f4ts et taxes recouvrables sur des associ\u00e9s": {
+ "account_number": "4424"
+ },
+ "Droits de douane": {
+ "account_number": "4426"
+ },
+ "Autres imp\u00f4ts et taxes": {
+ "account_number": "4428"
+ },
+ "account_number": "442"
+ },
+ "\u00c9tat, TVA due ou cr\u00e9dit de TVA": {
+ "\u00c9tat, TVA due": {
+ "account_number": "4441"
+ },
+ "\u00c9tat, cr\u00e9dit de TVA \u00e0 reporter": {
+ "account_number": "4449"
+ },
+ "account_number": "444"
+ },
+ "\u00c9tat, autres taxes sur le chiffre d\u2019affaires": {
+ "account_number": "446"
+ },
+ "\u00c9tat, imp\u00f4ts retenus \u00e0 la source": {
+ "Imp\u00f4t G\u00e9n\u00e9ral sur le revenu": {
+ "account_number": "4471"
+ },
+ "Imp\u00f4ts sur salaires": {
+ "account_number": "4472"
+ },
+ "Contribution nationale": {
+ "account_number": "4473"
+ },
+ "Contribution nationale de solidarit\u00e9": {
+ "account_number": "4474"
+ },
+ "Autres imp\u00f4ts et contributions": {
+ "account_number": "4478"
+ },
+ "account_number": "447"
+ }
+ },
+ "46-Apporteurs, associ\u00e9s et groupe (PASSIF)": {
+ "461-Apporteurs, op\u00e9rations sur le capital (PASSIF)": {
+ "Apporteurs, apports en nature": {
+ "account_number": "4611"
+ },
+ "Apporteurs, apports en num\u00e9raire": {
+ "account_number": "4612"
+ },
+ "Apporteurs, versements re\u00e7us sur augmentation de capital": {
+ "account_number": "4615"
+ },
+ "Apporteurs, versements anticip\u00e9s": {
+ "account_number": "4616"
+ },
+ "Apporteurs d\u00e9faillants": {
+ "account_number": "4617"
+ },
+ "Apporteurs, capital \u00e0 rembourser": {
+ "account_number": "4619"
+ }
+ },
+ "462-Associ\u00e9s, comptes courants": {
+ "Principal": {
+ "account_number": "4621"
+ },
+ "Int\u00e9r\u00eats courus": {
+ "account_number": "4626"
+ }
+ },
+ "463-Associ\u00e9s, op\u00e9rations faites en commun et GIE": {
+ "Op\u00e9rations courantes": {
+ "account_number": "4631"
+ },
+ "Int\u00e9r\u00eats courus": {
+ "account_number": "4636"
+ }
+ },
+ "Associ\u00e9s, dividendes \u00e0 payer": {
+ "account_number": "465"
+ },
+ "Groupe, comptes courants": {
+ "account_number": "466"
+ }
+ },
+ "47-D\u00e9biteurs et cr\u00e9diteurs divers (PASSIF)": {
+ "471-D\u00e9biteurs et cr\u00e9diteurs divers": {
+ "D\u00e9biteurs divers": {
+ "account_number": "4711"
+ },
+ "Cr\u00e9diteurs divers": {
+ "account_number": "4712"
+ },
+ "Obligataires": {
+ "account_number": "4713"
+ },
+ "R\u00e9mun\u00e9rations d\u2019administrateurs": {
+ "account_number": "4715"
+ },
+ "Compte d\u2019affacturage": {
+ "account_number": "4716"
+ },
+ "D\u00e9biteurs divers retenues de garantie": {
+ "account_number": "4717"
+ },
+ "Apport, compte de fusion et op\u00e9rations assimil\u00e9es": {
+ "account_number": "4718"
+ },
+ "Bons de souscription d\u2019actions et d\u2019obligations": {
+ "account_number": "4719"
+ }
+ },
+ "474-Compte de r\u00e9partition p\u00e9riodique des charges et des produits (PASSIF)": {
+ "Compte de r\u00e9partition p\u00e9riodique des charges": {
+ "account_number": "4746"
+ }
+ },
+ "475-Compte transitoire, ajustement sp\u00e9cial li\u00e9 \u00e0 la r\u00e9vision du SYSCOHADA (PASSIF)": {
+ "Compte passif": {
+ "account_number": "4752"
+ }
+ },
+ "Produits constat\u00e9s d\u2019avance": {
+ "account_number": "477"
+ },
+ "479-\u00c9carts de conversion passif": {
+ "Augmentation des cr\u00e9ances d\u2019exploitation": {
+ "account_number": "4791"
+ },
+ "Augmentation des cr\u00e9ances financi\u00e8res": {
+ "account_number": "4792"
+ },
+ "Diminution des dettes d\u2019exploitation": {
+ "account_number": "4793"
+ },
+ "Diminution des dettes financi\u00e8res": {
+ "account_number": "4794"
+ },
+ "Diff\u00e9rences d\u2019\u00e9valuation sur instruments de tr\u00e9sorerie": {
+ "account_number": "4797"
+ },
+ "Diff\u00e9rences compens\u00e9es par couverture de change": {
+ "account_number": "4798"
+ }
+ }
+ },
+ "48-Cr\u00e9ances et dettes hors activit\u00e9s ordinaires (HAO) (PASSIF)": {
+ "Fournisseurs d\u2019investissements": {
+ "Immobilisations incorporelles": {
+ "account_number": "4811"
+ },
+ "Immobilisations corporelles": {
+ "account_number": "4812"
+ },
+ "Versements restant \u00e0 effectuer sur titres de participation et titres immobilis\u00e9s non lib\u00e9r\u00e9s": {
+ "account_number": "4813"
+ },
+ "R\u00e9serve de propri\u00e9t\u00e9": {
+ "account_number": "4816"
+ },
+ "Retenues de garantie": {
+ "account_number": "4817"
+ },
+ "Factures non parvenues": {
+ "account_number": "4818"
+ },
+ "account_number": "481"
+ },
+ "Fournisseurs d\u2019investissements, effets \u00e0 payer": {
+ "Immobilisations incorporelles": {
+ "account_number": "4821"
+ },
+ "Immobilisations corporelles": {
+ "account_number": "4822"
+ },
+ "account_number": "482"
+ },
+ "Autres dettes hors activit\u00e9s ordinaires (HAO)": {
+ "Produits": {
+ "account_number": "4887"
+ },
+ "account_number": "484"
+ }
+ },
+ "root_type": "Liability"
+ },
+ "Comptes de tr\u00e9sorerie": {
+ "Titres de placement": {
+ "Titres du tr\u00e9sor et bons de caisse \u00e0 court terme": {
+ "Titres du Tr\u00e9sor \u00e0 court terme": {
+ "account_number": "5011"
+ },
+ "Titres d\u2019organismes financiers": {
+ "account_number": "5012"
+ },
+ "Bons de caisse \u00e0 court terme": {
+ "account_number": "5013"
+ },
+ "Frais d\u2019acquisition des titres de tr\u00e9sor et bons de caisse": {
+ "account_number": "5016"
+ },
+ "account_number": "501"
+ },
+ "Actions": {
+ "Actions ou parts propres": {
+ "account_number": "5021"
+ },
+ "Actions cot\u00e9es": {
+ "account_number": "5022"
+ },
+ "Actions non cot\u00e9es": {
+ "account_number": "5023"
+ },
+ "Actions d\u00e9membr\u00e9es (certificats d\u2019investissement, droits de vote)": {
+ "account_number": "5024"
+ },
+ "Autres actions": {
+ "account_number": "5025"
+ },
+ "Frais d\u2019acquisition des actions": {
+ "account_number": "5026"
+ },
+ "account_number": "502"
+ },
+ "Obligations": {
+ "Obligations \u00e9mises par la soci\u00e9t\u00e9 et rachet\u00e9es par elle": {
+ "account_number": "5031"
+ },
+ "Obligations cot\u00e9es": {
+ "account_number": "5032"
+ },
+ "Obligations non cot\u00e9es": {
+ "account_number": "5033"
+ },
+ "Autres obligations": {
+ "account_number": "5035"
+ },
+ "Frais d\u2019acquisition des obligations": {
+ "account_number": "5036"
+ },
+ "account_number": "503"
+ },
+ "Bons de souscription": {
+ "Bons de souscription d\u2019actions": {
+ "account_number": "5042"
+ },
+ "Bons de souscription d\u2019obligations": {
+ "account_number": "5043"
+ },
+ "account_number": "504"
+ },
+ "Titres n\u00e9gociables hors r\u00e9gion": {
+ "account_number": "505"
+ },
+ "Int\u00e9r\u00eats courus": {
+ "Titres du Tr\u00e9sor et bons de caisse \u00e0 court terme": {
+ "account_number": "5061"
+ },
+ "Actions": {
+ "account_number": "5062"
+ },
+ "Obligations": {
+ "account_number": "5063"
+ },
+ "account_number": "506"
+ },
+ "Autres titres de placement et cr\u00e9ances assimil\u00e9es": {
+ "account_number": "508"
+ },
+ "account_number": "50"
+ },
+ "Valeurs \u00e0 encaisser": {
+ "Effets \u00e0 encaisser": {
+ "account_number": "511"
+ },
+ "Effets \u00e0 l\u2019encaissement": {
+ "account_number": "512"
+ },
+ "Ch\u00e8ques \u00e0 encaisser": {
+ "account_number": "513"
+ },
+ "Ch\u00e8ques \u00e0 l\u2019encaissement": {
+ "account_number": "514"
+ },
+ "Cartes de cr\u00e9dit \u00e0 encaisser": {
+ "account_number": "515"
+ },
+ "Autres valeurs \u00e0 l\u2019encaissement": {
+ "Warrants": {
+ "account_number": "5181"
+ },
+ "Billets de fonds": {
+ "account_number": "5182"
+ },
+ "Ch\u00e8ques de voyage": {
+ "account_number": "5185"
+ },
+ "Coupons \u00e9chus": {
+ "account_number": "5186"
+ },
+ "Int\u00e9r\u00eats \u00e9chus des obligations": {
+ "account_number": "5187"
+ },
+ "account_number": "518"
+ },
+ "account_number": "51"
+ },
+ "Banques": {
+ "Banques locales": {
+ "Banques en monnaie nationale": {
+ "account_type": "Bank",
+ "account_number": "5211"
+ },
+ "Banques en devises": {
+ "account_type": "Bank",
+ "account_number": "5215"
+ },
+ "account_type": "Bank",
+ "account_number": "521"
+ },
+ "Banques autres \u00c9tats r\u00e9gion": {
+ "account_number": "522"
+ },
+ "Banques autres \u00c9tats zone mon\u00e9taire": {
+ "account_number": "523"
+ },
+ "Banques hors zone mon\u00e9taire": {
+ "account_number": "524"
+ },
+ "Banques d\u00e9p\u00f4t \u00e0 terme": {
+ "account_number": "525"
+ },
+ "Banques, int\u00e9r\u00eats courus": {
+ "Banque, int\u00e9r\u00eats courus, charges \u00e0 payer": {
+ "account_number": "5261"
+ },
+ "Banque, int\u00e9r\u00eats courus, produits \u00e0 recevoir": {
+ "account_number": "5267"
+ },
+ "account_number": "526"
+ },
+ "account_number": "52"
+ },
+ "\u00c9tablissements financiers et assimil\u00e9s": {
+ "Ch\u00e8ques postaux": {
+ "account_number": "531"
+ },
+ "Tr\u00e9sor": {
+ "account_number": "532"
+ },
+ "Soci\u00e9t\u00e9s de gestion et d\u2019interm\u00e9diation (SGI)": {
+ "account_number": "533"
+ },
+ "\u00c9tablissements financiers, int\u00e9r\u00eats courus": {
+ "account_number": "536"
+ },
+ "Autres organismes financiers": {
+ "account_number": "538"
+ },
+ "account_number": "53"
+ },
+ "Instruments de tr\u00e9sorerie": {
+ "Options de taux d\u2019int\u00e9r\u00eat": {
+ "account_number": "541"
+ },
+ "Options de taux de change": {
+ "account_number": "542"
+ },
+ "Options de taux boursiers": {
+ "account_number": "543"
+ },
+ "Instruments de march\u00e9s \u00e0 terme": {
+ "account_number": "544"
+ },
+ "Avoirs d\u2019or et autres m\u00e9taux pr\u00e9cieux": {
+ "account_number": "545"
+ },
+ "account_number": "54"
+ },
+ "Instruments de monnaie \u00e9lectronique": {
+ "Monnaie \u00e9lectronique carte carburant": {
+ "account_number": "551"
+ },
+ "Monnaie \u00e9lectronique t\u00e9l\u00e9phone portable": {
+ "account_number": "552"
+ },
+ "Monnaie \u00e9lectronique carte p\u00e9age": {
+ "account_number": "553"
+ },
+ "Porte-monnaie \u00e9lectronique": {
+ "account_number": "554"
+ },
+ "Autres instruments de monnaies \u00e9lectroniques": {
+ "account_number": "558"
+ },
+ "account_number": "55"
+ },
+ "Banques, cr\u00e9dits de tr\u00e9sorerie et d\u2019escompte": {
+ "Cr\u00e9dits de tr\u00e9sorerie": {
+ "account_number": "561"
+ },
+ "Escompte de cr\u00e9dits de campagne": {
+ "account_number": "564"
+ },
+ "Escompte de cr\u00e9dits ordinaires": {
+ "account_number": "565"
+ },
+ "Banques, cr\u00e9dits de tr\u00e9sorerie, int\u00e9r\u00eats courus": {
+ "account_number": "566"
+ },
+ "account_number": "56"
+ },
+ "Caisse": {
+ "Caisse si\u00e8ge social": {
+ "Caisse en monnaie nationale": {
+ "account_number": "5711"
+ },
+ "Caisse en devises": {
+ "account_number": "5712"
+ },
+ "account_number": "571"
+ },
+ "Caisse succursale A": {
+ "En monnaie nationale": {
+ "account_number": "5721"
+ },
+ "En devises": {
+ "account_number": "5722"
+ },
+ "account_number": "572"
+ },
+ "Caisse succursale B": {
+ "En monnaie nationale": {
+ "account_number": "5731"
+ },
+ "En devises": {
+ "account_number": "5732"
+ },
+ "account_number": "573"
+ },
+ "account_number": "57"
+ },
+ "R\u00e9gies d\u2019avances, accr\u00e9ditifs et virements internes": {
+ "R\u00e9gies d\u2019avance": {
+ "account_number": "581"
+ },
+ "Accr\u00e9ditifs": {
+ "account_number": "582"
+ },
+ "Virements de fonds": {
+ "account_number": "585"
+ },
+ "Autres virements internes": {
+ "account_number": "588"
+ },
+ "account_number": "58"
+ },
+ "D\u00e9pr\u00e9ciations et provisions pour risque \u00e0 court terme": {
+ "D\u00e9pr\u00e9ciations des titres de placement": {
+ "account_number": "590"
+ },
+ "D\u00e9pr\u00e9ciations des titres et valeurs \u00e0 encaisser": {
+ "account_number": "591"
+ },
+ "D\u00e9pr\u00e9ciations des comptes banques": {
+ "account_number": "592"
+ },
+ "D\u00e9pr\u00e9ciations des comptes \u00e9tablissements financiers et assimil\u00e9s": {
+ "account_number": "593"
+ },
+ "D\u00e9pr\u00e9ciations des comptes d\u2019instruments de tr\u00e9sorerie": {
+ "account_number": "594"
+ },
+ "Provisions pour risque \u00e0 court terme \u00e0 caract\u00e8re financier": {
+ "account_number": "599"
+ },
+ "account_number": "59"
+ },
+ "root_type": "Asset",
+ "account_number": "5"
+ },
+ "Comptes de charges des activit\u00e9s ordinaires": {
+ "Achats et variations de stocks": {
+ "Achats de marchandises": {
+ "Dans la R\u00e9gion": {
+ "account_number": "6011"
+ },
+ "Hors R\u00e9gion": {
+ "account_number": "6012"
+ },
+ "Aux entit\u00e9s du groupe dans la R\u00e9gion": {
+ "account_number": "6013"
+ },
+ "Aux entit\u00e9s du groupe hors R\u00e9gion": {
+ "account_number": "6014"
+ },
+ "Frais sur achats": {
+ "account_number": "6015"
+ },
+ "Rabais, remises et ristournes obtenus (non ventil\u00e9s)": {
+ "account_number": "6019"
+ },
+ "account_number": "601"
+ },
+ "Achats de mati\u00e8res premi\u00e8res et fournitures li\u00e9es": {
+ "Dans la R\u00e9gion": {
+ "account_number": "6021"
+ },
+ "Hors R\u00e9gion": {
+ "account_number": "6022"
+ },
+ "Aux entit\u00e9s du groupe dans la R\u00e9gion": {
+ "account_number": "6023"
+ },
+ "Aux entit\u00e9s du groupe hors R\u00e9gion": {
+ "account_number": "6024"
+ },
+ "Frais sur achats": {
+ "account_number": "6025"
+ },
+ "Rabais, remises et ristournes obtenus (non ventil\u00e9s)": {
+ "account_number": "6029"
+ },
+ "account_number": "602"
+ },
+ "Variations des stocks de biens achet\u00e9s": {
+ "Variations des stocks de marchandises": {
+ "account_number": "6031"
+ },
+ "Variations des stocks de mati\u00e8res premi\u00e8res et fournitures li\u00e9es": {
+ "account_number": "6032"
+ },
+ "Variations des stocks d\u2019autres approvisionnements": {
+ "account_number": "6033"
+ },
+ "account_number": "603"
+ },
+ "Achats stock\u00e9s de mati\u00e8res et fournitures consommables": {
+ "Mati\u00e8res consommables": {
+ "account_number": "6041"
+ },
+ "Mati\u00e8res combustibles": {
+ "account_number": "6042"
+ },
+ "Produits d\u2019entretien": {
+ "account_number": "6043"
+ },
+ "Fournitures d\u2019atelier et d\u2019usine": {
+ "account_number": "6044"
+ },
+ "Frais sur achat": {
+ "account_number": "6045"
+ },
+ "Fournitures de magasin": {
+ "account_number": "6046"
+ },
+ "Fournitures de bureau": {
+ "account_number": "6047"
+ },
+ "Rabais, remises et ristournes obtenus (non ventil\u00e9s)": {
+ "account_number": "6049"
+ },
+ "account_number": "604"
+ },
+ "Autres achats": {
+ "Fournitures non stockables Eau": {
+ "account_number": "6051"
+ },
+ "Fournitures non stockables \u00c9lectricit\u00e9": {
+ "account_number": "6052"
+ },
+ "Fournitures non stockables Autres \u00e9nergies": {
+ "account_number": "6053"
+ },
+ "Fournitures d\u2019entretien non stockables": {
+ "account_number": "6054"
+ },
+ "Fournitures de bureau non stockables": {
+ "account_number": "6055"
+ },
+ "Achats de petit mat\u00e9riel et outillage": {
+ "account_number": "6056"
+ },
+ "Achats d\u2019\u00e9tudes et prestations de services": {
+ "account_number": "6057"
+ },
+ "Achats de travaux, mat\u00e9riels et \u00e9quipements": {
+ "account_number": "6058"
+ },
+ "Rabais, remises et ristournes obtenus (non ventil\u00e9s)": {
+ "account_number": "6059"
+ },
+ "account_number": "605"
+ },
+ "Achats d\u2019emballages": {
+ "Emballages perdus": {
+ "account_number": "6081"
+ },
+ "Emballages r\u00e9cup\u00e9rables non identifiables": {
+ "account_number": "6082"
+ },
+ "Emballages \u00e0 usage mixte": {
+ "account_number": "6083"
+ },
+ "Frais sur achats": {
+ "account_number": "6085"
+ },
+ "Rabais, remises et ristournes obtenus (non ventil\u00e9s)": {
+ "account_number": "6089"
+ },
+ "account_number": "608"
+ },
+ "account_number": "60"
+ },
+ "Transports": {
+ "Transports sur ventes": {
+ "account_number": "612"
+ },
+ "Transports pour le compte de tiers": {
+ "account_number": "613"
+ },
+ "Transports du personnel": {
+ "account_number": "614"
+ },
+ "Transports de plis": {
+ "account_number": "616"
+ },
+ "Autres frais de transport": {
+ "Voyages et d\u00e9placements": {
+ "account_number": "6181"
+ },
+ "Transports entre \u00e9tablissements ou chantiers": {
+ "account_number": "6182"
+ },
+ "Transports administratifs": {
+ "account_number": "6183"
+ },
+ "account_number": "618"
+ },
+ "account_number": "61"
+ },
+ "Services ext\u00e9rieurs": {
+ "Sous-traitance g\u00e9n\u00e9rale": {
+ "account_number": "621"
+ },
+ "Locations, charges locatives": {
+ "Locations de terrains": {
+ "account_number": "6221"
+ },
+ "Locations de b\u00e2timents": {
+ "account_number": "6222"
+ },
+ "Locations de mat\u00e9riels et outillages": {
+ "account_number": "6223"
+ },
+ "Malis sur emballages": {
+ "account_number": "6224"
+ },
+ "Locations d\u2019emballages": {
+ "account_number": "6225"
+ },
+ "Fermages et loyers du foncier": {
+ "account_number": "6226"
+ },
+ "Locations et charges locatives diverses": {
+ "account_number": "6228"
+ },
+ "account_number": "622"
+ },
+ "Redevances de location acquisition": {
+ "Cr\u00e9dit-bail immobilier": {
+ "account_number": "6232"
+ },
+ "Cr\u00e9dit-bail mobilier": {
+ "account_number": "6233"
+ },
+ "Location-vente": {
+ "account_number": "6234"
+ },
+ "Autres contrats de location acquisition": {
+ "account_number": "6238"
+ },
+ "account_number": "623"
+ },
+ "Entretien, r\u00e9parations, remise en \u00e9tat et maintenance": {
+ "Entretien et r\u00e9parations des biens immobiliers": {
+ "account_number": "6241"
+ },
+ "Entretien et r\u00e9parations des biens mobiliers": {
+ "account_number": "6242"
+ },
+ "Maintenance": {
+ "account_number": "6243"
+ },
+ "Charges de d\u00e9mant\u00e8lement et remise en \u00e9tat": {
+ "account_number": "6244"
+ },
+ "Autres entretiens et r\u00e9parations": {
+ "account_number": "6248"
+ },
+ "account_number": "624"
+ },
+ "Primes d\u2019assurance": {
+ "Assurances multirisques": {
+ "account_number": "6251"
+ },
+ "Assurances mat\u00e9riel de transport": {
+ "account_number": "6252"
+ },
+ "Assurances risques d\u2019exploitation": {
+ "account_number": "6253"
+ },
+ "Assurances responsabilit\u00e9 du producteur": {
+ "account_number": "6254"
+ },
+ "Assurances insolvabilit\u00e9 clients": {
+ "account_number": "6255"
+ },
+ "Assurances transport sur ventes": {
+ "account_number": "6257"
+ },
+ "Autres primes d\u2019assurances": {
+ "account_number": "6258"
+ },
+ "account_number": "625"
+ },
+ "\u00c9tudes, recherches et documentation": {
+ "\u00c9tudes et recherches": {
+ "account_number": "6261"
+ },
+ "Documentation g\u00e9n\u00e9rale": {
+ "account_number": "6265"
+ },
+ "Documentation technique": {
+ "account_number": "6266"
+ },
+ "account_number": "626"
+ },
+ "Publicit\u00e9, publications, relations publiques": {
+ "Annonces, insertions": {
+ "account_number": "6271"
+ },
+ "Catalogues, imprim\u00e9s publicitaires": {
+ "account_number": "6272"
+ },
+ "\u00c9chantillons": {
+ "account_number": "6273"
+ },
+ "Foires et expositions": {
+ "account_number": "6274"
+ },
+ "Publications": {
+ "account_number": "6275"
+ },
+ "Cadeaux \u00e0 la client\u00e8le": {
+ "account_number": "6276"
+ },
+ "Frais de colloques, s\u00e9minaires, conf\u00e9rences": {
+ "account_number": "6277"
+ },
+ "Autres charges de publicit\u00e9 et relations publiques": {
+ "account_number": "6278"
+ },
+ "account_number": "627"
+ },
+ "Frais de t\u00e9l\u00e9communications": {
+ "Frais de t\u00e9l\u00e9phone": {
+ "account_number": "6281"
+ },
+ "Frais de t\u00e9lex": {
+ "account_number": "6282"
+ },
+ "Frais de t\u00e9l\u00e9copie": {
+ "account_number": "6283"
+ },
+ "Autres frais de t\u00e9l\u00e9communications": {
+ "account_number": "6288"
+ },
+ "account_number": "628"
+ },
+ "account_number": "62"
+ },
+ "Autres services ext\u00e9rieurs": {
+ "Frais bancaires": {
+ "Frais sur titres (vente, garde)": {
+ "account_number": "6311"
+ },
+ "Frais sur effets": {
+ "account_number": "6312"
+ },
+ "Location de coffres": {
+ "account_number": "6313"
+ },
+ "Commissions d\u2019affacturage": {
+ "account_number": "6314"
+ },
+ "Commissions sur cartes de cr\u00e9dit": {
+ "account_number": "6315"
+ },
+ "Frais d\u2019\u00e9mission d\u2019emprunts": {
+ "account_number": "6316"
+ },
+ "Frais sur instruments monnaie \u00e9lectronique": {
+ "account_number": "6317"
+ },
+ "Autres frais bancaires": {
+ "account_number": "6318"
+ },
+ "account_number": "631"
+ },
+ "R\u00e9mun\u00e9rations d\u2019interm\u00e9diaires et de conseils": {
+ "Commissions et courtages sur ventes": {
+ "account_number": "6322"
+ },
+ "Honoraires des professions r\u00e9glement\u00e9es": {
+ "account_number": "6324"
+ },
+ "Frais d\u2019actes et de contentieux": {
+ "account_number": "6325"
+ },
+ "R\u00e9mun\u00e9rations d\u2019affacturage": {
+ "account_number": "6326"
+ },
+ "R\u00e9mun\u00e9rations des autres prestataires de services": {
+ "account_number": "6327"
+ },
+ "Divers frais": {
+ "account_number": "6328"
+ },
+ "account_number": "632"
+ },
+ "Frais de formation du personnel": {
+ "account_number": "633"
+ },
+ "Redevances pour brevets, licences, logiciels, concessions et droits et valeurs similaires": {
+ "Redevances pour brevets, licences": {
+ "account_number": "6342"
+ },
+ "Redevances pour logiciels": {
+ "account_number": "6343"
+ },
+ "Redevances pour marques": {
+ "account_number": "6344"
+ },
+ "Redevances pour sites internet": {
+ "account_number": "6345"
+ },
+ "Redevances pour concessions, droits et valeurs similaires": {
+ "account_number": "6346"
+ },
+ "account_number": "634"
+ },
+ "Cotisations": {
+ "Cotisations": {
+ "account_number": "6351"
+ },
+ "Concours divers": {
+ "account_number": "6358"
+ },
+ "account_number": "635"
+ },
+ "R\u00e9mun\u00e9rations de personnel ext\u00e9rieur \u00e0 l\u2019entit\u00e9": {
+ "Personnel int\u00e9rimaire": {
+ "account_number": "6371"
+ },
+ "Personnel d\u00e9tach\u00e9 ou pr\u00eat\u00e9 \u00e0 l\u2019entit\u00e9": {
+ "account_number": "6372"
+ },
+ "account_number": "637"
+ },
+ "Autres charges externes": {
+ "Frais de recrutement du personnel": {
+ "account_number": "6381"
+ },
+ "Frais de d\u00e9m\u00e9nagement": {
+ "account_number": "6382"
+ },
+ "R\u00e9ceptions": {
+ "account_number": "6383"
+ },
+ "Missions": {
+ "account_number": "6384"
+ },
+ "Charges de copropri\u00e9t\u00e9": {
+ "account_number": "6385"
+ },
+ "account_number": "638"
+ },
+ "account_number": "63"
+ },
+ "Imp\u00f4ts et taxes": {
+ "Imp\u00f4ts et taxes directs": {
+ "Imp\u00f4ts fonciers et taxes annexes": {
+ "account_number": "6411"
+ },
+ "Patentes, licences et taxes annexes": {
+ "account_number": "6412"
+ },
+ "Taxes sur appointements et salaires": {
+ "account_number": "6413"
+ },
+ "Taxes d\u2019apprentissage": {
+ "account_number": "6414"
+ },
+ "Formation professionnelle continue": {
+ "account_number": "6415"
+ },
+ "Autres imp\u00f4ts et taxes directs": {
+ "account_number": "6418"
+ },
+ "account_number": "641"
+ },
+ "Imp\u00f4ts et taxes indirects": {
+ "account_number": "645"
+ },
+ "Droits d\u2019enregistrement": {
+ "Droits de mutation": {
+ "account_number": "6461"
+ },
+ "Droits de timbre": {
+ "account_number": "6462"
+ },
+ "Taxes sur les v\u00e9hicules de soci\u00e9t\u00e9": {
+ "account_number": "6463"
+ },
+ "Vignettes": {
+ "account_number": "6464"
+ },
+ "Autres droits": {
+ "account_number": "6468"
+ },
+ "account_number": "646"
+ },
+ "P\u00e9nalit\u00e9s, amendes fiscales": {
+ "P\u00e9nalit\u00e9s d\u2019assiette, imp\u00f4ts directs": {
+ "account_number": "6471"
+ },
+ "P\u00e9nalit\u00e9s d\u2019assiette, imp\u00f4ts indirects": {
+ "account_number": "6472"
+ },
+ "P\u00e9nalit\u00e9s de recouvrement, imp\u00f4ts directs": {
+ "account_number": "6473"
+ },
+ "P\u00e9nalit\u00e9s de recouvrement, imp\u00f4ts indirects": {
+ "account_number": "6474"
+ },
+ "Autres p\u00e9nalit\u00e9s et amendes fiscales": {
+ "account_number": "6478"
+ },
+ "account_number": "647"
+ },
+ "Autres imp\u00f4ts et taxes": {
+ "account_number": "648"
+ },
+ "account_number": "64"
+ },
+ "Autres charges": {
+ "Pertes sur cr\u00e9ances clients et autres d\u00e9biteurs": {
+ "Clients": {
+ "account_number": "6511"
+ },
+ "Autres d\u00e9biteurs": {
+ "account_number": "6515"
+ },
+ "account_number": "651"
+ },
+ "Quote-part de r\u00e9sultat sur op\u00e9rations faites en commun": {
+ "Quote-part transf\u00e9r\u00e9e de b\u00e9n\u00e9fices (comptabilit\u00e9 du g\u00e9rant)": {
+ "account_number": "6521"
+ },
+ "Pertes imput\u00e9es par transfert (comptabilit\u00e9 des associ\u00e9s non g\u00e9rants)": {
+ "account_number": "6525"
+ },
+ "account_number": "652"
+ },
+ "Valeurs comptables des cessions courantes d\u2019immobilisations": {
+ "Immobilisations incorporelles": {
+ "account_number": "6541"
+ },
+ "Immobilisations corporelles": {
+ "account_number": "6542"
+ },
+ "account_number": "654"
+ },
+ "Perte de change sur cr\u00e9ances et dettes commerciale": {
+ "account_number": "656"
+ },
+ "P\u00e9nalit\u00e9s et amendes p\u00e9nales": {
+ "account_number": "657"
+ },
+ "Charges diverses": {
+ "Indemnit\u00e9s de fonction et autres r\u00e9mun\u00e9rations d\u2019administrateurs": {
+ "account_number": "6581"
+ },
+ "Dons": {
+ "account_number": "6582"
+ },
+ "M\u00e9c\u00e9nat": {
+ "account_number": "6583"
+ },
+ "Autres charges diverses": {
+ "account_number": "6588"
+ },
+ "account_number": "658"
+ },
+ "Charges pour d\u00e9pr\u00e9ciations et provisions pour risques \u00e0 court terme d\u2019exploitation": {
+ "Sur risques \u00e0 court terme": {
+ "account_number": "6591"
+ },
+ "Sur stocks": {
+ "account_number": "6593"
+ },
+ "Sur cr\u00e9ances": {
+ "account_number": "6594"
+ },
+ "Autres charges pour d\u00e9pr\u00e9ciations et provisions pour risques \u00e0 court terme": {
+ "account_number": "6598"
+ },
+ "account_number": "659"
+ },
+ "account_number": "65"
+ },
+ "Charges de personnel": {
+ "R\u00e9mun\u00e9rations directes vers\u00e9es au personnel national": {
+ "Appointements salaires et commissions": {
+ "account_number": "6611"
+ },
+ "Primes et gratifications": {
+ "account_number": "6612"
+ },
+ "Cong\u00e9s pay\u00e9s": {
+ "account_number": "6613"
+ },
+ "Indemnit\u00e9s de pr\u00e9avis, de licenciement et de recherche d\u2019embauche": {
+ "account_number": "6614"
+ },
+ "Indemnit\u00e9s de maladie vers\u00e9es aux travailleurs": {
+ "account_number": "6615"
+ },
+ "Suppl\u00e9ment familial": {
+ "account_number": "6616"
+ },
+ "Avantages en nature": {
+ "account_number": "6617"
+ },
+ "Autres r\u00e9mun\u00e9rations directes": {
+ "account_number": "6618"
+ },
+ "account_number": "661"
+ },
+ "R\u00e9mun\u00e9rations directes vers\u00e9es au personnel non national": {
+ "Appointements salaires et commissions": {
+ "account_number": "6621"
+ },
+ "Primes et gratifications": {
+ "account_number": "6622"
+ },
+ "Cong\u00e9s pay\u00e9s": {
+ "account_number": "6623"
+ },
+ "Indemnit\u00e9s de pr\u00e9avis, de licenciement et de recherche d\u2019embauche": {
+ "account_number": "6624"
+ },
+ "Indemnit\u00e9s de maladie vers\u00e9es aux travailleurs": {
+ "account_number": "6625"
+ },
+ "Suppl\u00e9ment familial": {
+ "account_number": "6626"
+ },
+ "Avantages en nature": {
+ "account_number": "6627"
+ },
+ "Autres r\u00e9mun\u00e9rations directes": {
+ "account_number": "6628"
+ },
+ "account_number": "662"
+ },
+ "Indemnit\u00e9s forfaitaires vers\u00e9es au personnel": {
+ "Indemnit\u00e9s de logement": {
+ "account_number": "6631"
+ },
+ "Indemnit\u00e9s de repr\u00e9sentation": {
+ "account_number": "6632"
+ },
+ "Indemnit\u00e9s d\u2019expatriation": {
+ "account_number": "6633"
+ },
+ "Indemnit\u00e9s de transport": {
+ "account_number": "6634"
+ },
+ "Autres indemnit\u00e9s et avantages divers": {
+ "account_number": "6638"
+ },
+ "account_number": "663"
+ },
+ "Charges sociales": {
+ "Charges sociales sur r\u00e9mun\u00e9ration du personnel national": {
+ "account_number": "6641"
+ },
+ "Charges sociales sur r\u00e9mun\u00e9ration du personnel non national": {
+ "account_number": "6642"
+ },
+ "account_number": "664"
+ },
+ "R\u00e9mun\u00e9rations et charges sociales de l\u2019exploitant individuel": {
+ "R\u00e9mun\u00e9ration du travail de l\u2019exploitant": {
+ "account_number": "6661"
+ },
+ "Charges sociales": {
+ "account_number": "6662"
+ },
+ "account_number": "666"
+ },
+ "R\u00e9mun\u00e9ration transf\u00e9r\u00e9e de personnel ext\u00e9rieur": {
+ "Personnel int\u00e9rimaire": {
+ "account_number": "6671"
+ },
+ "Personnel d\u00e9tach\u00e9 ou pr\u00eat\u00e9 \u00e0 l\u2019entit\u00e9": {
+ "account_number": "6672"
+ },
+ "account_number": "667"
+ },
+ "Autres charges sociales": {
+ "Versements aux syndicats et comit\u00e9s d\u2019entreprise, d\u2019\u00e9tablissement": {
+ "account_number": "6681"
+ },
+ "Versements aux comit\u00e9s d\u2019hygi\u00e8ne et de s\u00e9curit\u00e9": {
+ "account_number": "6682"
+ },
+ "Versements et contributions aux autres \u0153uvres sociales": {
+ "account_number": "6683"
+ },
+ "M\u00e9decine du travail et pharmacie": {
+ "account_number": "6684"
+ },
+ "Assurances et organismes de sant\u00e9": {
+ "account_number": "6685"
+ },
+ "Assurances retraite et fonds de pension": {
+ "account_number": "6686"
+ },
+ "Majorations et p\u00e9nalit\u00e9s sociales": {
+ "account_number": "6687"
+ },
+ "Charges sociales diverses": {
+ "account_number": "6688"
+ },
+ "account_number": "668"
+ },
+ "account_number": "66"
+ },
+ "Frais financiers et charges assimil\u00e9es": {
+ "Int\u00e9r\u00eats des emprunts": {
+ "Emprunts obligataires": {
+ "account_number": "6711"
+ },
+ "Emprunts aupr\u00e8s des \u00e9tablissements de cr\u00e9dit": {
+ "account_number": "6712"
+ },
+ "Dettes li\u00e9es \u00e0 des participations": {
+ "account_number": "6713"
+ },
+ "Primes de remboursement des obligations": {
+ "account_number": "6714"
+ },
+ "account_number": "671"
+ },
+ "Int\u00e9r\u00eats dans loyers de location acquisition": {
+ "Int\u00e9r\u00eats dans loyers de location acquisition / cr\u00e9dit-bail immobilier": {
+ "account_number": "6722"
+ },
+ "Int\u00e9r\u00eats dans loyers de location acquisition / cr\u00e9dit-bail mobilier": {
+ "account_number": "6723"
+ },
+ "Int\u00e9r\u00eats dans loyers de location acquisition / location-vente": {
+ "account_number": "6724"
+ },
+ "Int\u00e9r\u00eats dans loyers des autres locations acquisition": {
+ "account_number": "6728"
+ },
+ "account_number": "672"
+ },
+ "Escomptes accord\u00e9s": {
+ "account_number": "673"
+ },
+ "Autres int\u00e9r\u00eats": {
+ "Avances re\u00e7ues et d\u00e9p\u00f4ts cr\u00e9diteurs": {
+ "account_number": "6741"
+ },
+ "Comptes courants bloqu\u00e9s": {
+ "account_number": "6742"
+ },
+ "Int\u00e9r\u00eats sur obligations cautionn\u00e9es": {
+ "account_number": "6743"
+ },
+ "Int\u00e9r\u00eats sur dettes commerciales": {
+ "account_number": "6744"
+ },
+ "Int\u00e9r\u00eats bancaires et sur op\u00e9rations de financement (escompte...)": {
+ "account_number": "6745"
+ },
+ "Int\u00e9r\u00eats sur dettes diverses": {
+ "account_number": "6748"
+ },
+ "account_number": "674"
+ },
+ "Escomptes des effets de commerce": {
+ "account_number": "675"
+ },
+ "Pertes de change financi\u00e8res": {
+ "account_number": "676"
+ },
+ "Pertes sur titres de placement": {
+ "Pertes sur cessions de titres de placement": {
+ "account_number": "6771"
+ },
+ "Mali provenant d\u2019attribution gratuite d\u2019actions au personnel salari\u00e9 et aux dirigeants": {
+ "account_number": "6772"
+ },
+ "account_number": "677"
+ },
+ "Pertes et charges sur risques financiers": {
+ "Sur rentes viag\u00e8res": {
+ "account_number": "6781"
+ },
+ "Sur op\u00e9rations financi\u00e8res": {
+ "account_number": "6782"
+ },
+ "Sur instruments de tr\u00e9sorerie": {
+ "account_number": "6784"
+ },
+ "account_number": "678"
+ },
+ "Charges pour d\u00e9pr\u00e9ciations et provisions pour risques \u00e0 court terme financi\u00e8res": {
+ "Sur risques financiers": {
+ "account_number": "6791"
+ },
+ "Sur titres de placement": {
+ "account_number": "6795"
+ },
+ "Autres charges pour d\u00e9pr\u00e9ciations et provisions pour risques \u00e0 court terme financi\u00e8res": {
+ "account_number": "6798"
+ },
+ "account_number": "679"
+ },
+ "account_number": "67"
+ },
+ "Dotations aux amortissements": {
+ "Dotations aux amortissements d\u2019exploitation": {
+ "Dotations aux amortissements des immobilisations incorporelles": {
+ "account_number": "6812"
+ },
+ "Dotations aux amortissements des immobilisations corporelles": {
+ "account_number": "6813"
+ },
+ "account_number": "681"
+ },
+ "account_number": "68"
+ },
+ "Dotations aux provisions et aux d\u00e9pr\u00e9ciations": {
+ "Dotations aux provisions et aux d\u00e9pr\u00e9ciations d\u2019exploitation": {
+ "Dotations aux provisions pour risques et charges": {
+ "account_number": "6911"
+ },
+ "Dotations aux d\u00e9pr\u00e9ciations des immobilisations incorporelles": {
+ "account_number": "6913"
+ },
+ "Dotations aux d\u00e9pr\u00e9ciations des immobilisations corporelles": {
+ "account_number": "6914"
+ },
+ "account_number": "691"
+ },
+ "Dotations aux provisions et aux d\u00e9pr\u00e9ciations financi\u00e8res": {
+ "Dotations aux provisions pour risques et charges": {
+ "account_number": "6971"
+ },
+ "Dotations aux d\u00e9pr\u00e9ciations des immobilisations financi\u00e8res": {
+ "account_number": "6972"
+ },
+ "account_number": "697"
+ },
+ "account_number": "69"
+ },
+ "root_type": "Expense",
+ "account_number": "6"
+ },
+ "Comptes de produits des activit\u00e9s ordinaires": {
+ "Ventes": {
+ "Ventes de marchandises": {
+ "Dans la R\u00e9gion": {
+ "account_number": "7011"
+ },
+ "Hors R\u00e9gion": {
+ "account_number": "7012"
+ },
+ "Aux entit\u00e9s du groupe dans la R\u00e9gion": {
+ "account_number": "7013"
+ },
+ "Aux entit\u00e9s du groupe hors R\u00e9gion": {
+ "account_number": "7014"
+ },
+ "Sur internet": {
+ "account_number": "7015"
+ },
+ "Rabais, remises, ristournes accord\u00e9s (non ventil\u00e9s)": {
+ "account_number": "7019"
+ },
+ "account_number": "701"
+ },
+ "Ventes de produits finis": {
+ "Dans la R\u00e9gion": {
+ "account_number": "7021"
+ },
+ "Hors R\u00e9gion": {
+ "account_number": "7022"
+ },
+ "Aux entit\u00e9s du groupe dans la R\u00e9gion": {
+ "account_number": "7023"
+ },
+ "Aux entit\u00e9s du groupe hors R\u00e9gion": {
+ "account_number": "7024"
+ },
+ "Sur internet": {
+ "account_number": "7025"
+ },
+ "Rabais, remises, ristournes accord\u00e9s (non ventil\u00e9s)": {
+ "account_number": "7029"
+ },
+ "account_number": "702"
+ },
+ "Ventes de produits interm\u00e9diaires": {
+ "Dans la R\u00e9gion": {
+ "account_number": "7031"
+ },
+ "Hors R\u00e9gion": {
+ "account_number": "7032"
+ },
+ "Aux entit\u00e9s du groupe dans la R\u00e9gion": {
+ "account_number": "7033"
+ },
+ "Aux entit\u00e9s du groupe hors R\u00e9gion": {
+ "account_number": "7034"
+ },
+ "Sur internet": {
+ "account_number": "7035"
+ },
+ "Rabais, remises, ristournes accord\u00e9s (non ventil\u00e9s)": {
+ "account_number": "7039"
+ },
+ "account_number": "703"
+ },
+ "Ventes de produits r\u00e9siduels": {
+ "Dans la R\u00e9gion": {
+ "account_number": "7041"
+ },
+ "Hors R\u00e9gion": {
+ "account_number": "7042"
+ },
+ "Aux entit\u00e9s du groupe dans la R\u00e9gion": {
+ "account_number": "7043"
+ },
+ "Aux entit\u00e9s du groupe hors R\u00e9gion": {
+ "account_number": "7044"
+ },
+ "Sur internet": {
+ "account_number": "7045"
+ },
+ "Rabais, remises, ristournes accord\u00e9s (non ventil\u00e9s)": {
+ "account_number": "7049"
+ },
+ "account_number": "704"
+ },
+ "Travaux factur\u00e9s": {
+ "Dans la R\u00e9gion": {
+ "account_number": "7051"
+ },
+ "Hors R\u00e9gion": {
+ "account_number": "7052"
+ },
+ "Aux entit\u00e9s du groupe dans la R\u00e9gion": {
+ "account_number": "7053"
+ },
+ "Aux entit\u00e9s du groupe hors R\u00e9gion": {
+ "account_number": "7054"
+ },
+ "Sur internet": {
+ "account_number": "7055"
+ },
+ "Rabais, remises, ristournes accord\u00e9s (non ventil\u00e9s)": {
+ "account_number": "7059"
+ },
+ "account_number": "705"
+ },
+ "Services vendus": {
+ "Dans la R\u00e9gion": {
+ "account_number": "7061"
+ },
+ "Hors R\u00e9gion": {
+ "account_number": "7062"
+ },
+ "Aux entit\u00e9s du groupe dans la R\u00e9gion": {
+ "account_number": "7063"
+ },
+ "Aux entit\u00e9s du groupe hors R\u00e9gion": {
+ "account_number": "7064"
+ },
+ "Sur internet": {
+ "account_number": "7065"
+ },
+ "Rabais, remises, ristournes accord\u00e9s (non ventil\u00e9s)": {
+ "account_number": "7069"
+ },
+ "account_number": "706"
+ },
+ "Produits accessoires": {
+ "Ports, emballages perdus et autres frais factur\u00e9s": {
+ "account_number": "7071"
+ },
+ "Commissions et courtages": {
+ "account_number": "7072"
+ },
+ "Locations": {
+ "account_number": "7073"
+ },
+ "Bonis sur reprises et cessions d\u2019emballages": {
+ "account_number": "7074"
+ },
+ "Mise \u00e0 disposition de personnel": {
+ "account_number": "7075"
+ },
+ "Redevances pour brevets, logiciels, marques et droits similaires": {
+ "account_number": "7076"
+ },
+ "Services exploit\u00e9s dans l\u2019int\u00e9r\u00eat du personnel": {
+ "account_number": "7077"
+ },
+ "Autres produits accessoires": {
+ "account_number": "7078"
+ },
+ "account_number": "707"
+ },
+ "account_number": "70"
+ },
+ "Subventions d\u2019exploitation": {
+ "Sur produits \u00e0 l\u2019exportation": {
+ "account_number": "711"
+ },
+ "Sur produits \u00e0 l\u2019importation": {
+ "account_number": "712"
+ },
+ "Sur produits de p\u00e9r\u00e9quation": {
+ "account_number": "713"
+ },
+ "Indemnit\u00e9s et subventions d\u2019exploitation (entit\u00e9 agricole)": {
+ "account_number": "714"
+ },
+ "Autres subventions d\u2019exploitation": {
+ "Vers\u00e9es par l\u2019\u00c9tat et les collectivit\u00e9s publiques": {
+ "account_number": "7181"
+ },
+ "Vers\u00e9es par les organismes internationaux": {
+ "account_number": "7182"
+ },
+ "Vers\u00e9es par des tiers": {
+ "account_number": "7183"
+ },
+ "account_number": "718"
+ },
+ "account_number": "71"
+ },
+ "Production immobilis\u00e9e": {
+ "Immobilisations incorporelles": {
+ "account_number": "721"
+ },
+ "Immobilisations corporelles": {
+ "Immobilisations corporelles (hors actifs biologiques)": {
+ "account_number": "7221"
+ },
+ "Immobilisations corporelles (actifs biologiques)": {
+ "account_number": "7222"
+ },
+ "account_number": "722"
+ },
+ "Production auto-consomm\u00e9e": {
+ "account_number": "724"
+ },
+ "Immobilisations financi\u00e8res": {
+ "account_number": "726"
+ },
+ "account_number": "72"
+ },
+ "Variations des stocks de biens et de services produits": {
+ "Variations des stocks de produits en cours": {
+ "Produits en cours": {
+ "account_number": "7341"
+ },
+ "Travaux en cours": {
+ "account_number": "7342"
+ },
+ "account_number": "734"
+ },
+ "Variations des en-cours de services": {
+ "\u00c9tudes en cours": {
+ "account_number": "7351"
+ },
+ "Prestations de services en cours": {
+ "account_number": "7352"
+ },
+ "account_number": "735"
+ },
+ "Variations des stocks de produits finis": {
+ "account_number": "736"
+ },
+ "Variations des stocks de produits interm\u00e9diaires et r\u00e9siduels": {
+ "Produits interm\u00e9diaires": {
+ "account_number": "7371"
+ },
+ "Produits r\u00e9siduels": {
+ "account_number": "7372"
+ },
+ "account_number": "737"
+ },
+ "account_number": "73"
+ },
+ "Autres produits": {
+ "Profits sur cr\u00e9ances clients et autres d\u00e9biteurs": {
+ "account_number": "751"
+ },
+ "Quote-part de r\u00e9sultat sur op\u00e9rations faites en commun": {
+ "Quote-part transf\u00e9r\u00e9e de pertes (comptabilit\u00e9 du g\u00e9rant)": {
+ "account_number": "7521"
+ },
+ "B\u00e9n\u00e9fices attribu\u00e9s par transfert (comptabilit\u00e9 des associ\u00e9s non g\u00e9rants)": {
+ "account_number": "7525"
+ },
+ "account_number": "752"
+ },
+ "Produits des cessions courantes d\u2019immobilisations": {
+ "Immobilisations incorporelles": {
+ "account_number": "7541"
+ },
+ "Immobilisations corporelles": {
+ "account_number": "7542"
+ },
+ "account_number": "754"
+ },
+ "Gains de change sur cr\u00e9ances et dettes commerciales": {
+ "account_number": "756"
+ },
+ "Produits divers": {
+ "Indemnit\u00e9s de fonction et autres r\u00e9mun\u00e9rations d\u2019administrateurs": {
+ "account_number": "7581"
+ },
+ "Indemnit\u00e9s d\u2019assurances re\u00e7ues": {
+ "account_number": "7582"
+ },
+ "Autres produits divers": {
+ "account_number": "7588"
+ },
+ "account_number": "758"
+ },
+ "Reprises de charges pour d\u00e9pr\u00e9ciations et provisions pour risques \u00e0 court terme d\u2019exploitation": {
+ "Sur risques \u00e0 court terme": {
+ "account_number": "7591"
+ },
+ "Sur stocks": {
+ "account_number": "7593"
+ },
+ "Sur cr\u00e9ances": {
+ "account_number": "7594"
+ },
+ "Sur autres charges pour d\u00e9pr\u00e9ciations et provisions pour risques \u00e0 court terme d\u2019exploitation": {
+ "account_number": "7598"
+ },
+ "account_number": "759"
+ },
+ "account_number": "75"
+ },
+ "Revenus financiers et produits assimil\u00e9s": {
+ "Int\u00e9r\u00eats de pr\u00eats et cr\u00e9ances diverses": {
+ "Int\u00e9r\u00eats de pr\u00eats": {
+ "account_number": "7712"
+ },
+ "Int\u00e9r\u00eats sur cr\u00e9ances diverses": {
+ "account_number": "7713"
+ },
+ "account_number": "771"
+ },
+ "Revenus de participations et autres titres immobilis\u00e9s": {
+ "Revenus des titres de participation": {
+ "account_number": "7721"
+ },
+ "Revenus autres titres immobilis\u00e9s": {
+ "account_number": "7722"
+ },
+ "account_number": "772"
+ },
+ "Escomptes obtenus": {
+ "account_number": "773"
+ },
+ "Revenus de placement": {
+ "Revenus des obligations": {
+ "account_number": "7745"
+ },
+ "Revenus des titres de placement": {
+ "account_number": "7746"
+ },
+ "account_number": "774"
+ },
+ "Int\u00e9r\u00eats dans loyers de location acquisition": {
+ "account_number": "775"
+ },
+ "Gains de change financiers": {
+ "account_number": "776"
+ },
+ "Gains sur cessions de titres de placement": {
+ "account_number": "777"
+ },
+ "Gains sur risques financiers": {
+ "Sur rentes viag\u00e8res": {
+ "account_number": "7781"
+ },
+ "Sur op\u00e9rations financi\u00e8res": {
+ "account_number": "7782"
+ },
+ "Sur instruments de tr\u00e9sorerie": {
+ "account_number": "7784"
+ },
+ "account_number": "778"
+ },
+ "Reprises de charges pour d\u00e9pr\u00e9ciations et provisions \u00e0 court terme financi\u00e8res": {
+ "Sur risques financiers": {
+ "account_number": "7791"
+ },
+ "Sur titres de placement": {
+ "account_number": "7795"
+ },
+ "Sur autres charges pour d\u00e9pr\u00e9ciations et provisions pour risques \u00e0 court terme financi\u00e8res": {
+ "account_number": "7798"
+ },
+ "account_number": "779"
+ },
+ "account_number": "77"
+ },
+ "Transferts de charges": {
+ "Transferts de charges d\u2019exploitation": {
+ "account_number": "781"
+ },
+ "Transferts de charges financi\u00e8res": {
+ "account_number": "787"
+ },
+ "account_number": "78"
+ },
+ "Reprises de provisions, de d\u00e9pr\u00e9ciations et autres": {
+ "Reprises de provisions et d\u00e9pr\u00e9ciations d\u2019exploitation": {
+ "Pour risques et charges": {
+ "account_number": "7911"
+ },
+ "Des immobilisations incorporelles": {
+ "account_number": "7913"
+ },
+ "Des immobilisations corporelles": {
+ "account_number": "7914"
+ },
+ "account_number": "791"
+ },
+ "Reprises de provisions et d\u00e9pr\u00e9ciations financi\u00e8res": {
+ "Pour risques et charges": {
+ "account_number": "7971"
+ },
+ "Des immobilisations financi\u00e8res": {
+ "account_number": "7972"
+ },
+ "account_number": "797"
+ },
+ "Reprises d\u2019amortissements": {
+ "account_number": "798"
+ },
+ "Reprises de subventions d\u2019investissement": {
+ "account_number": "799"
+ },
+ "account_number": "79"
+ },
+ "root_type": "Income",
+ "account_number": "7"
+ },
+ "8-Comptes des autres charges et des autres produits (CHARGES)": {
+ "Valeurs comptables des cessions d\u2019immobilisations": {
+ "Immobilisations incorporelles": {
+ "account_number": "811"
+ },
+ "Immobilisations corporelles": {
+ "account_number": "812"
+ },
+ "Immobilisations financi\u00e8res": {
+ "account_number": "816"
+ },
+ "account_number": "81"
+ },
+ "Charges hors activit\u00e9s ordinaires": {
+ "Charges HAO constat\u00e9es": {
+ "account_number": "831"
+ },
+ "Charges li\u00e9es aux op\u00e9rations de restructuration": {
+ "account_number": "833"
+ },
+ "Pertes sur cr\u00e9ances HAO": {
+ "account_number": "834"
+ },
+ "Dons et lib\u00e9ralit\u00e9s accord\u00e9s": {
+ "account_number": "835"
+ },
+ "Abandons de cr\u00e9ances consentis": {
+ "account_number": "836"
+ },
+ "Charges li\u00e9es aux op\u00e9rations de liquidation": {
+ "account_number": "837"
+ },
+ "Charges pour d\u00e9pr\u00e9ciations et provisions pour risques \u00e0 court terme HAO": {
+ "account_number": "839"
+ },
+ "account_number": "83"
+ },
+ "Dotations hors activit\u00e9s ordinaires": {
+ "Dotations aux provisions r\u00e9glement\u00e9es": {
+ "account_number": "851"
+ },
+ "Dotations aux amortissements HAO": {
+ "account_number": "852"
+ },
+ "Dotations aux d\u00e9pr\u00e9ciations HAO": {
+ "account_number": "853"
+ },
+ "Dotations aux provisions pour risques et charges HAO": {
+ "account_number": "854"
+ },
+ "Autres dotations HAO": {
+ "account_number": "858"
+ },
+ "account_number": "85"
+ },
+ "Participation des travailleurs": {
+ "Participation l\u00e9gale aux b\u00e9n\u00e9fices": {
+ "account_number": "871"
+ },
+ "Participation contractuelle aux b\u00e9n\u00e9fices": {
+ "account_number": "874"
+ },
+ "Autres participations": {
+ "account_number": "878"
+ },
+ "account_number": "87"
+ },
+ "Imp\u00f4ts sur le r\u00e9sultat": {
+ "Imp\u00f4ts sur les b\u00e9n\u00e9fices de l\u2019exercice": {
+ "Activit\u00e9s exerc\u00e9es dans l\u2019\u00c9tat": {
+ "account_number": "8911"
+ },
+ "Activit\u00e9s exerc\u00e9es dans les autres \u00c9tats de la R\u00e9gion": {
+ "account_number": "8912"
+ },
+ "Activit\u00e9s exerc\u00e9es hors R\u00e9gion": {
+ "account_number": "8913"
+ },
+ "account_number": "891"
+ },
+ "Rappel d\u2019imp\u00f4ts sur r\u00e9sultats ant\u00e9rieurs": {
+ "account_number": "892"
+ },
+ "Imp\u00f4t minimum forfaitaire IMF": {
+ "account_number": "895"
+ },
+ "D\u00e9gr\u00e8vements et annulations d\u2019imp\u00f4ts sur r\u00e9sultats ant\u00e9rieurs": {
+ "D\u00e9gr\u00e8vements": {
+ "account_number": "8991"
+ },
+ "Annulations pour pertes r\u00e9troactives": {
+ "account_number": "8994"
+ },
+ "account_number": "899"
+ },
+ "account_number": "89"
+ },
+ "root_type": "Expense"
+ },
+ "8-Comptes des autres charges et des autres produits (PRODUITS)": {
+ "Produits des cessions d\u2019immobilisations": {
+ "Immobilisations incorporelles": {
+ "account_number": "821"
+ },
+ "Immobilisations corporelles": {
+ "account_number": "822"
+ },
+ "Immobilisations financi\u00e8res": {
+ "account_number": "826"
+ },
+ "account_number": "82"
+ },
+ "Produits hors activit\u00e9s ordinaires": {
+ "Produits HAO constat\u00e9s": {
+ "account_number": "841"
+ },
+ "Produits li\u00e9s aux op\u00e9rations de restructuration": {
+ "account_number": "843"
+ },
+ "Indemnit\u00e9s et subventions HAO (entit\u00e9 agricole)": {
+ "account_number": "844"
+ },
+ "Dons et lib\u00e9ralit\u00e9s obtenus": {
+ "account_number": "845"
+ },
+ "Abandons de cr\u00e9ances obtenus": {
+ "account_number": "846"
+ },
+ "Produits li\u00e9s aux op\u00e9rations de liquidation": {
+ "account_number": "847"
+ },
+ "Transferts de charges HAO": {
+ "account_number": "848"
+ },
+ "Reprises de charges pour d\u00e9pr\u00e9ciations et provisions pour risques \u00e0 court terme HAO": {
+ "account_number": "849"
+ },
+ "account_number": "84"
+ },
+ "Reprises de charges, provisions et d\u00e9pr\u00e9ciations HAO": {
+ "Reprises de provisions r\u00e9glement\u00e9es": {
+ "account_number": "861"
+ },
+ "Reprises d\u2019amortissements HAO": {
+ "account_number": "862"
+ },
+ "Reprises de d\u00e9pr\u00e9ciations HAO": {
+ "account_number": "863"
+ },
+ "Reprises de provisions pour risques et charges HAO": {
+ "account_number": "864"
+ },
+ "Autres reprises HAO": {
+ "account_number": "868"
+ },
+ "account_number": "86"
+ },
+ "Subventions d\u2019\u00e9quilibre": {
+ "\u00c9tat": {
+ "account_number": "881"
+ },
+ "Collectivit\u00e9s publiques": {
+ "account_number": "884"
+ },
+ "Groupe": {
+ "account_number": "886"
+ },
+ "Autres": {
+ "account_number": "888"
+ },
+ "account_number": "88"
+ },
+ "root_type": "Income"
+ }
+ }
+}
\ No newline at end of file
diff --git a/erpnext/accounts/doctype/account/chart_of_accounts/verified/ml_plan_comptable.json b/erpnext/accounts/doctype/account/chart_of_accounts/verified/ml_plan_comptable.json
new file mode 100644
index 00000000000..64c8377f949
--- /dev/null
+++ b/erpnext/accounts/doctype/account/chart_of_accounts/verified/ml_plan_comptable.json
@@ -0,0 +1,1919 @@
+{
+ "country_code": "ml",
+ "name": "Syscohada - Plan Comptable",
+ "tree": {
+ "1-Comptes de ressources durables": {
+ "10-Capital": {
+ "101-Capital social": {
+ "1011-Capital souscrit, non appel\u00e9": {},
+ "1012-Capital souscrit, appel\u00e9, non vers\u00e9": {},
+ "1013-Capital souscrit, appel\u00e9, vers\u00e9, non amorti": {},
+ "1014-Capital souscrit, appel\u00e9, vers\u00e9, amorti": {},
+ "1018-Capital souscrit soumis \u00e0 des conditions particuli\u00e8res": {}
+ },
+ "102-Capital par dotation": {
+ "1021-Dotation initiale": {},
+ "1022-Dotations compl\u00e9mentaires": {},
+ "1028-Autres dotations": {}
+ },
+ "103-Capital personnel": {},
+ "104-Compte de l\u2019exploitant": {
+ "1041-Apports temporaires": {},
+ "1042-Op\u00e9rations courantes": {},
+ "1043-R\u00e9mun\u00e9rations, imp\u00f4ts et autres charges personnelles": {},
+ "1047-Pr\u00e9l\u00e8vements d\u2019autoconsommation": {},
+ "1048-Autres pr\u00e9l\u00e8vements": {}
+ },
+ "105-Primes li\u00e9es au capital social": {
+ "1051-Primes d\u2019\u00e9mission": {},
+ "1052-Primes d\u2019apport": {},
+ "1053-Primes de fusion": {},
+ "1054-Primes de conversion": {},
+ "1058-Autres primes": {}
+ },
+ "106-\u00c9carts de r\u00e9\u00e9valuation": {
+ "1061-\u00c9carts de r\u00e9\u00e9valuation l\u00e9gale": {},
+ "1062-\u00c9carts de r\u00e9\u00e9valuation libre": {}
+ },
+ "109-Apporteurs, capital souscrit, non appel\u00e9": {}
+ },
+ "11-R\u00e9serves": {
+ "111-R\u00e9serve l\u00e9gale": {},
+ "112-R\u00e9serves statutaires ou contractuelles": {},
+ "113-R\u00e9serves r\u00e9glement\u00e9es": {
+ "1131-R\u00e9serves de plus-values nettes \u00e0 long terme": {},
+ "1132-R\u00e9serves d\u2019attribution gratuite d\u2019actions au personnel salari\u00e9 et aux dirigeants": {},
+ "1133-R\u00e9serves cons\u00e9cutives \u00e0 l\u2019octroi de subventions d\u2019investissement": {},
+ "1134-R\u00e9serves des valeurs mobili\u00e8res donnant acc\u00e8s au capital": {},
+ "1135-Autres r\u00e9serves r\u00e9glement\u00e9es": {}
+ },
+ "118-Autres r\u00e9serves": {
+ "1181-R\u00e9serves facultatives": {},
+ "1188-R\u00e9serves diverses": {}
+ }
+ },
+ "12-Report \u00e0 nouveau": {
+ "121-Report \u00e0 nouveau cr\u00e9diteur": {},
+ "129-Report \u00e0 nouveau d\u00e9biteur": {
+ "1291-Perte nette \u00e0 reporter": {},
+ "1292-Perte Amortissements r\u00e9put\u00e9s diff\u00e9r\u00e9s": {}
+ }
+ },
+ "13-R\u00e9sultat net de l\u2019exercice": {
+ "130-R\u00e9sultat en instance d\u2019affectation": {
+ "1301-R\u00e9sultat en instance d\u2019affectation : b\u00e9n\u00e9fice": {},
+ "1309-R\u00e9sultat en instance d\u2019affectation : perte": {}
+ },
+ "131-R\u00e9sultat net : b\u00e9n\u00e9fice": {},
+ "132-Marge commerciale (MC)": {},
+ "133-Valeur ajout\u00e9e (VA)": {},
+ "134-Exc\u00e9dent brut d\u2019exploitation (EBE)": {},
+ "135-R\u00e9sultat d\u2019exploitation (RE)": {},
+ "136-R\u00e9sultat financier (RF)": {},
+ "137-R\u00e9sultat des activit\u00e9s ordinaires (RAO)": {},
+ "138-R\u00e9sultat hors activit\u00e9s ordinaires (RHAO)": {
+ "1381-R\u00e9sultat de fusion": {},
+ "1382-R\u00e9sultat d\u2019apport partiel d\u2019actif": {},
+ "1383-R\u00e9sultat de scission": {},
+ "1384-R\u00e9sultat de liquidation": {}
+ },
+ "139-R\u00e9sultat net : perte": {}
+ },
+ "14-Subventions d\u2019investissement": {
+ "141-Subventions d\u2019\u00e9quipement": {
+ "1411-\u00c9tat": {},
+ "1412-R\u00e9gions": {},
+ "1413-D\u00e9partements": {},
+ "1414-Communes et collectivit\u00e9s publiques d\u00e9centralis\u00e9es": {},
+ "1415-Entit\u00e9s publiques ou mixtes": {},
+ "1416-Entit\u00e9s et organismes priv\u00e9s": {},
+ "1417-Organismes internationaux": {},
+ "1418-Autres": {}
+ },
+ "148-Autres subventions d\u2019investissement": {}
+ },
+ "15-Provisions r\u00e9glement\u00e9es et fonds assimil\u00e9s": {
+ "151-Amortissements d\u00e9rogatoires": {},
+ "152-Plus-values de cession \u00e0 r\u00e9investir": {},
+ "153-Fonds r\u00e9glement\u00e9s": {
+ "1531-Fonds National": {},
+ "1532-Pr\u00e9l\u00e8vement pour le Budget": {}
+ },
+ "154-Provisions sp\u00e9ciales de r\u00e9\u00e9valuation": {},
+ "155-Provisions r\u00e9glement\u00e9es relatives aux immobilisations": {
+ "1551-Reconstitution des gisements miniers et p\u00e9troliers": {}
+ },
+ "156-Provisions r\u00e9glement\u00e9es relatives aux stocks": {
+ "1561-Hausse de prix": {},
+ "1562-Fluctuation des cours": {}
+ },
+ "157-Provisions pour investissement": {},
+ "158-Autres provisions et fonds r\u00e9glement\u00e9s": {}
+ },
+ "16-Emprunts et dettes assimil\u00e9es": {
+ "161-Emprunts obligataires": {
+ "1611-Emprunts obligataires ordinaires": {},
+ "1612-Emprunts obligataires convertibles en actions": {},
+ "1613-Emprunts obligataires remboursables en actions": {},
+ "1618-Autres emprunts obligataires": {}
+ },
+ "162-Emprunts et dettes aupr\u00e8s des \u00e9tablissements de cr\u00e9dit": {},
+ "163-Avances re\u00e7ues de l\u2019\u00c9tat": {},
+ "164-Avances re\u00e7ues et comptes courants bloqu\u00e9s": {},
+ "165-D\u00e9p\u00f4ts et cautionnements re\u00e7us": {
+ "1651-D\u00e9p\u00f4ts": {},
+ "1652-Cautionnements": {}
+ },
+ "166-Int\u00e9r\u00eats courus": {
+ "1661-Sur emprunts obligataires": {},
+ "1662-Sur emprunts et dettes aupr\u00e8s des \u00e9tablissements de cr\u00e9dit": {},
+ "1663-Sur avances re\u00e7ues de l\u2019\u00c9tat": {},
+ "1664-Sur avances re\u00e7ues et comptes courants bloqu\u00e9s": {},
+ "1665-Sur d\u00e9p\u00f4ts et cautionnements re\u00e7us": {},
+ "1667-Sur avances assorties de conditions particuli\u00e8res": {},
+ "1668-Sur autres emprunts et dettes": {}
+ },
+ "167-Avances assorties de conditions particuli\u00e8res": {
+ "1671-Avances bloqu\u00e9es pour augmentation du capital": {},
+ "1672-Avances conditionn\u00e9es par l\u2019\u00c9tat": {},
+ "1673-Avances conditionn\u00e9es par les autres organismes africains": {},
+ "1674-Avances conditionn\u00e9es par les organismes internationaux": {}
+ },
+ "168-Autres emprunts et dettes": {
+ "1681-Rentes viag\u00e8res capitalis\u00e9es": {},
+ "1682-Billets de fonds": {},
+ "1683-Dettes cons\u00e9cutives \u00e0 des titres emprunt\u00e9s": {},
+ "1684-Emprunts participatifs": {},
+ "1685-Participation des travailleurs aux b\u00e9n\u00e9fices": {},
+ "1686-Emprunts et dettes contract\u00e9s aupr\u00e8s des autres tiers": {}
+ }
+ },
+ "17-Dettes de location acquisition": {
+ "172-Dettes de location acquisition / cr\u00e9dit bail immobilier": {},
+ "173-Dettes de location acquisition / cr\u00e9dit bail mobilier": {},
+ "174-Dettes de location acquisition / location de vente": {},
+ "176-Int\u00e9r\u00eats courus": {
+ "1762-Sur dettes de location acquisition / cr\u00e9dit-bail immobilier": {},
+ "1763-Sur dettes de location acquisition / cr\u00e9dit-bail mobilier": {},
+ "1764-Sur dettes de location acquisition / location-vente": {},
+ "1768-Sur autres dettes de location acquisition": {}
+ },
+ "178-Autres dettes de location acquisition": {}
+ },
+ "18-Dettes li\u00e9es \u00e0 des participations et comptes de liaison des \u00e9tablissements et soci\u00e9t\u00e9s en participation": {
+ "181-Dettes li\u00e9es \u00e0 des participations": {
+ "1811-Dettes li\u00e9es \u00e0 des participations (groupe)": {},
+ "1812-Dettes li\u00e9es \u00e0 des participations (hors groupe)": {}
+ },
+ "182-Dettes li\u00e9es \u00e0 des soci\u00e9t\u00e9s en participation": {},
+ "183-Int\u00e9r\u00eats courus sur dettes li\u00e9es \u00e0 des participations": {},
+ "184-Comptes permanents bloqu\u00e9s des \u00e9tablissements et succursales": {},
+ "185-Comptes permanents non bloqu\u00e9s des \u00e9tablissements et succursales": {},
+ "186-Comptes de liaison charges": {},
+ "187-Comptes de liaison produits": {},
+ "188-Comptes de liaison des soci\u00e9t\u00e9s en participation": {}
+ },
+ "19-Provisions pour risques et charges": {
+ "191-Provisions pour litiges": {},
+ "192-Provisions pour garanties donn\u00e9es aux clients": {},
+ "193-Provisions pour pertes sur march\u00e9s \u00e0 ach\u00e8vement futur": {},
+ "194-Provisions pour pertes de change": {},
+ "195-Provisions pour imp\u00f4ts": {},
+ "196-Provisions pour pensions et obligations similaires": {
+ "1961-Provisions pour pensions et obligations similaires engagement de retraite": {},
+ "1962-Actif du r\u00e9gime de retraite": {}
+ },
+ "197-Provisions pour restructuration": {},
+ "198-Autres provisions pour risques et charges": {
+ "1981-Provisions pour amendes et p\u00e9nalit\u00e9s": {},
+ "1983-Provisions pour propre assureur": {},
+ "1984-Provisions pour d\u00e9mant\u00e8lement et remise en \u00e9tat": {},
+ "1985-Provisions pour droits \u00e0 r\u00e9duction ou avantage en nature (ch\u00e8ques cadeau, cartes de fid\u00e9lit\u00e9...)": {},
+ "1988-Provisions pour divers risques et charges": {}
+ }
+ },
+ "root_type": "Equity"
+ },
+ "2-Comptes d\u2019actif immobilis\u00e9": {
+ "21-Immobilisations incorporelles": {
+ "account_type": "Fixed Asset",
+ "211-Frais de d\u00e9veloppement": {
+ "account_type": "Fixed Asset"
+ },
+ "212-Brevets, licences, concessions et droits similaires": {
+ "account_type": "Fixed Asset",
+ "2121-Brevets": {
+ "account_type": "Fixed Asset"
+ },
+ "2122-Licences": {
+ "account_type": "Fixed Asset"
+ },
+ "2123-Concessions de service public": {
+ "account_type": "Fixed Asset"
+ },
+ "2128-Autres concessions et droits similaires": {
+ "account_type": "Fixed Asset"
+ }
+ },
+ "213-Logiciels et sites internet": {
+ "account_type": "Fixed Asset",
+ "2131-Logiciels": {
+ "account_type": "Fixed Asset"
+ },
+ "2132-Sites internet": {
+ "account_type": "Fixed Asset"
+ }
+ },
+ "214-Marques": {
+ "account_type": "Fixed Asset"
+ },
+ "215-Fonds commercial": {
+ "account_type": "Fixed Asset"
+ },
+ "216-Droit au bail": {
+ "account_type": "Fixed Asset"
+ },
+ "217-Investissements de cr\u00e9ation": {
+ "account_type": "Fixed Asset"
+ },
+ "218-Autres droits et valeurs incorporels": {
+ "account_type": "Fixed Asset",
+ "2181-Frais de prospection et d\u2019\u00e9valuation de ressources min\u00e9rales": {
+ "account_type": "Fixed Asset"
+ },
+ "2182-Co\u00fbts d\u2019obtention du contrat": {
+ "account_type": "Fixed Asset"
+ },
+ "2183-Fichiers clients, notices, titres de journaux et magazines": {
+ "account_type": "Fixed Asset"
+ },
+ "2184-Co\u00fbts des franchises": {
+ "account_type": "Fixed Asset"
+ },
+ "2188-Divers droits et valeurs incorporelles": {
+ "account_type": "Fixed Asset"
+ }
+ },
+ "219-Immobilisations incorporelles en cours": {
+ "account_type": "Fixed Asset",
+ "2191-Frais de d\u00e9veloppement": {
+ "account_type": "Fixed Asset"
+ },
+ "2193-Logiciels et internet": {
+ "account_type": "Fixed Asset"
+ },
+ "2198-Autres droits et valeurs incorporels": {
+ "account_type": "Fixed Asset"
+ }
+ }
+ },
+ "22-Terrains": {
+ "account_type": "Fixed Asset",
+ "221-Terrains agricoles et forestiers": {
+ "account_type": "Fixed Asset",
+ "2211-Terrains d\u2019exploitation agricole": {
+ "account_type": "Fixed Asset"
+ },
+ "2212-Terrains d\u2019exploitation foresti\u00e8re": {
+ "account_type": "Fixed Asset"
+ },
+ "2218-Autres terrains": {
+ "account_type": "Fixed Asset"
+ }
+ },
+ "222-Terrains nus": {
+ "account_type": "Fixed Asset",
+ "2221-Terrains \u00e0 b\u00e2tir": {
+ "account_type": "Fixed Asset"
+ },
+ "2228-Autres terrains nus": {
+ "account_type": "Fixed Asset"
+ }
+ },
+ "223-Terrains b\u00e2tis": {
+ "account_type": "Fixed Asset",
+ "2231-Pour b\u00e2timents industriels et agricoles": {
+ "account_type": "Fixed Asset"
+ },
+ "2232-Pour b\u00e2timents administratifs et commerciaux": {
+ "account_type": "Fixed Asset"
+ },
+ "2234-Pour b\u00e2timents affect\u00e9s aux autres op\u00e9rations professionnelles": {
+ "account_type": "Fixed Asset"
+ },
+ "2235-Pour b\u00e2timents affect\u00e9s aux autres op\u00e9rations non professionnelles": {
+ "account_type": "Fixed Asset"
+ },
+ "2238-Autres terrains b\u00e2tis": {
+ "account_type": "Fixed Asset"
+ }
+ },
+ "224-Travaux de mise en valeur des terrains": {
+ "account_type": "Fixed Asset",
+ "2241-Plantation d\u2019arbres et d\u2019arbustes": {
+ "account_type": "Fixed Asset"
+ },
+ "2245-Am\u00e9liorations du fonds": {
+ "account_type": "Fixed Asset"
+ },
+ "2248-Autres travaux": {
+ "account_type": "Fixed Asset"
+ }
+ },
+ "225-Terrains de carri\u00e8res tr\u00e9fonds": {
+ "account_type": "Fixed Asset",
+ "2251-Carri\u00e8res": {
+ "account_type": "Fixed Asset"
+ }
+ },
+ "226-Terrains am\u00e9nag\u00e9s": {
+ "account_type": "Fixed Asset",
+ "2261-Parkings": {
+ "account_type": "Fixed Asset"
+ }
+ },
+ "227-Terrains mis en concession": {
+ "account_type": "Fixed Asset"
+ },
+ "228-Autres terrains": {
+ "account_type": "Fixed Asset",
+ "2281-Terrains immeubles de placement": {
+ "account_type": "Fixed Asset"
+ },
+ "2285-Terrains des logements affect\u00e9s au personnel": {
+ "account_type": "Fixed Asset"
+ },
+ "2286-Terrains de location acquisition": {
+ "account_type": "Fixed Asset"
+ },
+ "2288-Divers terrains": {
+ "account_type": "Fixed Asset"
+ }
+ },
+ "229-Am\u00e9nagements de terrains en cours": {
+ "account_type": "Fixed Asset",
+ "2291-Terrains agricoles et forestiers": {
+ "account_type": "Fixed Asset"
+ },
+ "2292-Terrains nus": {
+ "account_type": "Fixed Asset"
+ },
+ "2295-Terrains de carri\u00e8res tr\u00e9fonds": {
+ "account_type": "Fixed Asset"
+ },
+ "2298-Autres terrains": {
+ "account_type": "Fixed Asset"
+ }
+ }
+ },
+ "23-B\u00e2timents, installations techniques et agencements": {
+ "231-B\u00e2timents industriels, agricoles, administratifs et commerciaux sur sol propre": {
+ "2311-B\u00e2timents industriels": {},
+ "2312-B\u00e2timents agricoles": {},
+ "2313-B\u00e2timents administratifs et commerciaux": {},
+ "2314-B\u00e2timents affect\u00e9s au logement du personnel": {},
+ "2315-B\u00e2timents immeubles de placement": {},
+ "2316-B\u00e2timents de location acquisition": {}
+ },
+ "232-B\u00e2timents industriels, agricoles, administratifs et commerciaux sur sol d\u2019autrui": {
+ "2321-B\u00e2timents industriels": {},
+ "2322-B\u00e2timents agricoles": {},
+ "2323-B\u00e2timents administratifs et commerciaux": {},
+ "2324-B\u00e2timents affect\u00e9s au logement du personnel": {},
+ "2325-B\u00e2timents immeubles de placement": {},
+ "2326-B\u00e2timents de location acquisition": {}
+ },
+ "233-Ouvrages d\u2019infrastructure": {
+ "2331-Voies de terre": {},
+ "2332-Voies de fer": {},
+ "2333-Voies d\u2019eau": {},
+ "2334-Barrages, Digues": {},
+ "2335-Pistes d\u2019a\u00e9rodrome": {},
+ "2338-Autres ouvrages d\u2019infrastructures": {}
+ },
+ "234-Am\u00e9nagements, agencements et installations techniques": {
+ "2341-Installations complexes sp\u00e9cialis\u00e9es sur sol propre": {},
+ "2342-Installations complexes sp\u00e9cialis\u00e9es sur sol d\u2019autrui": {},
+ "2343-Installations \u00e0 caract\u00e8re sp\u00e9cifique sur sol propre": {},
+ "2344-Installations \u00e0 caract\u00e8re sp\u00e9cifique sur sol d\u2019autrui": {},
+ "2345-Am\u00e9nagements et agencements des b\u00e2timents": {}
+ },
+ "235-Am\u00e9nagements de bureaux": {
+ "2351-Installations g\u00e9n\u00e9rales": {},
+ "2358-Autres am\u00e9nagements de bureaux": {}
+ },
+ "237-B\u00e2timents industriels, agricoles et commerciaux mis en concession": {},
+ "238-Autres installations et agencements": {},
+ "239-B\u00e2timents am\u00e9nagements, agencements et installations en cours": {
+ "2391-B\u00e2timents en cours": {},
+ "2392-Installations en cours": {},
+ "2393-Ouvrages d\u2019infrastructure en cours": {},
+ "2394-Am\u00e9nagements et agencements et installations techniques en cours": {},
+ "2395-Am\u00e9nagements de bureaux en cours": {},
+ "2398-Autres installations et agencements en cours": {}
+ }
+ },
+ "24-Mat\u00e9riel, mobilier et actifs biologiques": {
+ "241-Mat\u00e9riel et outillage industriel et commercial": {
+ "2411-Mat\u00e9riel industriel": {},
+ "2412-Outillage industriel": {},
+ "2413-Mat\u00e9riel commercial": {},
+ "2414-Outillage commercial": {},
+ "2416-Mat\u00e9riel & outillage industriel et commercial de location-acquisition": {}
+ },
+ "242-Mat\u00e9riel et outillage agricole": {
+ "2421-Mat\u00e9riel agricole": {},
+ "2422-Outillage agricole": {},
+ "2426-Mat\u00e9riel & outillage agricole de location-acquisition": {}
+ },
+ "243-Mat\u00e9riel d\u2019emballage r\u00e9cup\u00e9rable et identifiable": {},
+ "244-Mat\u00e9riel et mobilier": {
+ "2441-Mat\u00e9riel de bureau": {},
+ "2442-Mat\u00e9riel informatique": {},
+ "2443-Mat\u00e9riel bureautique": {},
+ "2444-Mobilier de bureau": {},
+ "2445-Mat\u00e9riel et mobilier immeubles de placement": {},
+ "2446-Mat\u00e9riel et mobilier de location acquisition": {},
+ "2447-Mat\u00e9riel et mobilier des logements du personnel": {}
+ },
+ "245-Mat\u00e9riel de transport": {
+ "2451-Mat\u00e9riel automobile": {},
+ "2452-Mat\u00e9riel ferroviaire": {},
+ "2453-Mat\u00e9riel fluvial, lagunaire": {},
+ "2454-Mat\u00e9riel naval": {},
+ "2455-Mat\u00e9riel a\u00e9rien": {},
+ "2456-Mat\u00e9riel de transport de location-acquisition": {},
+ "2457-Mat\u00e9riel hippomobile": {},
+ "2458-Autres mat\u00e9riels de transport": {}
+ },
+ "246-Actifs biologiques": {
+ "2461-Cheptel, animaux de trait": {},
+ "2462-Cheptel, animaux reproducteurs": {},
+ "2463-Animaux de garde": {},
+ "2465-Plantations agricoles": {},
+ "2468-Autres actifs biologiques": {}
+ },
+ "247-Agencements, am\u00e9nagements du mat\u00e9riel et actifs biologiques": {
+ "2471-Agencements et am\u00e9nagements du mat\u00e9riel": {},
+ "2472-Agencements et am\u00e9nagements des actifs biologiques": {},
+ "2478-Autres agencements, am\u00e9nagements du mat\u00e9riel et actifs biologiques": {}
+ },
+ "248-Autres mat\u00e9riels et mobiliers": {
+ "2481-Collections et \u0153uvres d\u2019art": {},
+ "2488-Divers mat\u00e9riels mobiliers": {}
+ },
+ "249-Mat\u00e9riels et actifs biologiques en cours": {
+ "2491-Mat\u00e9riel et outillage industriel et commercial": {},
+ "2492-Mat\u00e9riel et outillage agricole": {},
+ "2493-Mat\u00e9riel d\u2019emballage r\u00e9cup\u00e9rable et identifiable": {},
+ "2494-Mat\u00e9riel et mobilier de bureau": {},
+ "2495-Mat\u00e9riel de transport": {},
+ "2496-Actifs biologiques": {},
+ "2497-Agencements am\u00e9nagements du mat\u00e9riel et actifs biologiques": {},
+ "2498-Autres mat\u00e9riels et actifs biologiques en cours": {}
+ }
+ },
+ "25-Avances et acomptes vers\u00e9s sur immobilisations": {
+ "251-Avances et acomptes vers\u00e9s sur immobilisations incorporelles": {},
+ "252-Avances et acomptes vers\u00e9s sur immobilisations corporelles": {}
+ },
+ "26-Titres de participation": {
+ "261-Titres de participation dans des soci\u00e9t\u00e9s sous contr\u00f4le exclusif": {},
+ "262-Titres de participation dans des soci\u00e9t\u00e9s sous contr\u00f4le conjoint": {},
+ "263-Titres de participation dans des soci\u00e9t\u00e9s conf\u00e9rant une influence notable": {},
+ "265-Participations dans des organismes professionnels": {},
+ "266-Parts dans des groupements d\u2019int\u00e9r\u00eat \u00e9conomique (GIE)": {},
+ "268-Autres titres de participation": {}
+ },
+ "27-Autres immobilisations financi\u00e8res": {
+ "271-Pr\u00eats et cr\u00e9ances": {
+ "2711-Pr\u00eats participatifs": {},
+ "2712-Pr\u00eats aux associ\u00e9s": {},
+ "2713-Billets de fonds": {},
+ "2714-Titres pr\u00eat\u00e9s": {},
+ "2718-Autres pr\u00eats et cr\u00e9ances": {}
+ },
+ "272-Pr\u00eats au personnel": {
+ "2721-Pr\u00eats immobiliers": {},
+ "2722-Pr\u00eats mobiliers et d\u2019installation": {},
+ "2728-Autres pr\u00eats au personnel": {}
+ },
+ "273-Cr\u00e9ances sur l\u2019\u00c9tat": {
+ "2731-Retenues de garantie": {},
+ "2733-Fonds r\u00e9glement\u00e9": {},
+ "2734-Cr\u00e9ances sur le conc\u00e9dant": {},
+ "2738-Autres cr\u00e9ances sur l\u2019\u00c9tat": {}
+ },
+ "274-Titres immobilis\u00e9s": {
+ "2741-Titres immobilis\u00e9s de l\u2019activit\u00e9 de portefeuille (TIAP)": {},
+ "2742-Titres participatifs": {},
+ "2743-Certificats d\u2019investissement": {},
+ "2744-Parts de fonds commun de placement (FCP)": {},
+ "2745-Obligations": {},
+ "2746-Actions ou parts propres": {},
+ "2748-Autres titres immobilis\u00e9s": {}
+ },
+ "275-D\u00e9p\u00f4ts et cautionnements vers\u00e9s": {
+ "2751-D\u00e9p\u00f4ts pour loyers d\u2019avance": {},
+ "2752-D\u00e9p\u00f4ts pour l\u2019\u00e9lectricit\u00e9": {},
+ "2753-D\u00e9p\u00f4ts pour l\u2019eau": {},
+ "2754-D\u00e9p\u00f4ts pour le gaz": {},
+ "2755-D\u00e9p\u00f4ts pour le t\u00e9l\u00e9phone, le t\u00e9lex, la t\u00e9l\u00e9copie": {},
+ "2756-Cautionnements sur march\u00e9s publics": {},
+ "2757-Cautionnements sur autres op\u00e9rations": {},
+ "2758-Autres d\u00e9p\u00f4ts et cautionnements": {}
+ },
+ "276-Int\u00e9r\u00eats courus": {
+ "2761-Pr\u00eats et cr\u00e9ances non commerciales": {},
+ "2762-Pr\u00eats au personnel": {},
+ "2763-Cr\u00e9ances sur l\u2019\u00c9tat": {},
+ "2764-Titres immobilis\u00e9s": {},
+ "2765-D\u00e9p\u00f4ts et cautionnements vers\u00e9s": {},
+ "2767-Cr\u00e9ances rattach\u00e9es \u00e0 des participations": {},
+ "2768-Immobilisations financi\u00e8res diverses": {}
+ },
+ "277-Cr\u00e9ances rattach\u00e9es \u00e0 des participations et avances \u00e0 des GIE": {
+ "2771-Cr\u00e9ances rattach\u00e9es \u00e0 des participations (groupe)": {},
+ "2772-Cr\u00e9ances rattach\u00e9es \u00e0 des participations (hors groupe)": {},
+ "2773-Cr\u00e9ances rattach\u00e9es \u00e0 des soci\u00e9t\u00e9s en participation": {},
+ "2774-Avances \u00e0 des Groupements d\u2019int\u00e9r\u00eat \u00e9conomique (GIE)": {}
+ },
+ "278-Immobilisations financi\u00e8res diverses": {
+ "2781-Cr\u00e9ances diverses groupe": {},
+ "2782-Cr\u00e9ances diverses hors groupe": {},
+ "2784-Banques d\u00e9p\u00f4ts \u00e0 terme": {},
+ "2785-Or et m\u00e9taux pr\u00e9cieux": {},
+ "2788-Autres immobilisations financi\u00e8res": {}
+ }
+ },
+ "28-Amortissements": {
+ "account_type": "Accumulated Depreciation",
+ "281-Amortissements des immobilisations corporelles": {
+ "account_type": "Accumulated Depreciation",
+ "2811-Amortissements des frais de d\u00e9veloppement": {
+ "account_type": "Accumulated Depreciation"
+ },
+ "2812-Amortissements des brevets, licences, concessions et droits similaires": {
+ "account_type": "Accumulated Depreciation"
+ },
+ "2813-Amortissements des logiciels et sites internet": {
+ "account_type": "Accumulated Depreciation"
+ },
+ "2814-Amortissements des marques": {
+ "account_type": "Accumulated Depreciation"
+ },
+ "2815-Amortissements du fonds commercial": {
+ "account_type": "Accumulated Depreciation"
+ },
+ "2816-Amortissements du droit au bail": {
+ "account_type": "Accumulated Depreciation"
+ },
+ "2817-Amortissements des investissements de cr\u00e9ation": {
+ "account_type": "Accumulated Depreciation"
+ },
+ "2818-Amortissements des autres droits et valeurs incorporels": {
+ "account_type": "Accumulated Depreciation"
+ }
+ },
+ "282-Amortissements des terrains": {
+ "2824-Amortissements des travaux de mise en valeur des terrains": {}
+ },
+ "283-Amortissements des b\u00e2timents, installations techniques et agencements": {
+ "2831-Amortissements des b\u00e2timents industriels, agricoles, administratifs et commerciaux sur sol propre": {},
+ "2832-Amortissements des b\u00e2timents industriels, agricoles, administratifs et commerciaux sur sol d\u2019autrui": {},
+ "2833-Amortissements des ouvrages d\u2019infrastructure": {},
+ "2834-Amortissements des am\u00e9nagements, agencements et installations techniques": {},
+ "2835-Amortissements des am\u00e9nagements de bureaux": {},
+ "2837-Amortissements des b\u00e2timents industriels, agricoles et commerciaux mis en concession": {},
+ "2838-Amortissements des autres installations et agencements": {}
+ },
+ "284-Amortissements du mat\u00e9riel": {
+ "2841-Amortissements du mat\u00e9riel et outillage industriel et commercial": {},
+ "2842-Amortissements du mat\u00e9riel et outillage agricole": {},
+ "2843-Amortissements du mat\u00e9riel d\u2019emballage r\u00e9cup\u00e9rable et identifiable": {},
+ "2844-Amortissements du mat\u00e9riel et mobilier": {},
+ "2845-Amortissements du mat\u00e9riel de transport": {},
+ "2846-Amortissements des actifs biologiques": {},
+ "2847-Amortissements des agencements et am\u00e9nagements du mat\u00e9riel et des actifs biologiques": {},
+ "2848-Amortissements des autres mat\u00e9riels": {}
+ }
+ },
+ "29-D\u00e9pr\u00e9ciations des immobilisations": {
+ "291-D\u00e9pr\u00e9ciations des immobilisations incorporelles": {
+ "2911-D\u00e9pr\u00e9ciations des frais de d\u00e9veloppement": {},
+ "2912-D\u00e9pr\u00e9ciations des brevets, licences, concessions et droits similaires": {},
+ "2913-D\u00e9pr\u00e9ciations des logiciels et sites internet": {},
+ "2914-D\u00e9pr\u00e9ciations des marques": {},
+ "2915-D\u00e9pr\u00e9ciations du fonds commercial": {},
+ "2916-D\u00e9pr\u00e9ciations du droit au bail": {},
+ "2917-D\u00e9pr\u00e9ciations des investissements de cr\u00e9ation": {},
+ "2918-D\u00e9pr\u00e9ciations des autres droits et valeurs incorporels": {},
+ "2919-D\u00e9pr\u00e9ciations des immobilisations incorporelles en cours": {}
+ },
+ "292-D\u00e9pr\u00e9ciations des terrains": {
+ "2921-D\u00e9pr\u00e9ciations des terrains agricoles et forestiers": {},
+ "2922-D\u00e9pr\u00e9ciations des terrains nus": {},
+ "2923-D\u00e9pr\u00e9ciations des terrains b\u00e2tis": {},
+ "2924-D\u00e9pr\u00e9ciations des travaux de mise en valeur des terrains": {},
+ "2925-D\u00e9pr\u00e9ciations des terrains de gisement": {},
+ "2926-D\u00e9pr\u00e9ciations des terrains am\u00e9nag\u00e9s": {},
+ "2927-D\u00e9pr\u00e9ciations des terrains mis en concession": {},
+ "2928-D\u00e9pr\u00e9ciations des autres terrains": {},
+ "2929-D\u00e9pr\u00e9ciations des am\u00e9nagements de terrains en cours": {}
+ },
+ "293-D\u00e9pr\u00e9ciations des b\u00e2timents, installations techniques et agencements": {
+ "2931-D\u00e9pr\u00e9ciations des b\u00e2timents industriels, agricoles, administratifs et commerciaux sur sol propre": {},
+ "2932-D\u00e9pr\u00e9ciations des b\u00e2timents industriels, agricoles, administratifs et commerciaux sur sol d\u2019autrui": {},
+ "2933-D\u00e9pr\u00e9ciations des ouvrages d\u2019infrastructures": {},
+ "2934-D\u00e9pr\u00e9ciations des am\u00e9nagements, agencements et installations techniques": {},
+ "2935-D\u00e9pr\u00e9ciations des am\u00e9nagements de bureaux": {},
+ "2937-D\u00e9pr\u00e9ciations des b\u00e2timents industriels, agricoles et commerciaux mis en concession": {},
+ "2938-D\u00e9pr\u00e9ciations des autres installations et agencements": {},
+ "2939-D\u00e9pr\u00e9ciations des b\u00e2timents et installations en cours": {}
+ },
+ "294-D\u00e9pr\u00e9ciations de mat\u00e9riel, du mobilier et de l\u2019actif biologique": {
+ "2941-D\u00e9pr\u00e9ciations du mat\u00e9riel et outillage industriel et commercial": {},
+ "2942-D\u00e9pr\u00e9ciations du mat\u00e9riel et outillage agricole": {},
+ "2943-D\u00e9pr\u00e9ciations du mat\u00e9riel d\u2019emballage r\u00e9cup\u00e9rable et identifiable": {},
+ "2944-D\u00e9pr\u00e9ciations du mat\u00e9riel et mobilier": {},
+ "2945-D\u00e9pr\u00e9ciations du mat\u00e9riel de transport": {},
+ "2946-D\u00e9pr\u00e9ciations des actifs biologiques": {},
+ "2947-D\u00e9pr\u00e9ciations des agencements et am\u00e9nagements du mat\u00e9riel et des actifs biologiques": {},
+ "2948-D\u00e9pr\u00e9ciations des autres mat\u00e9riels": {},
+ "2949-D\u00e9pr\u00e9ciations de mat\u00e9riel en cours": {}
+ },
+ "295-D\u00e9pr\u00e9ciations des avances et acomptes vers\u00e9s sur immobilisations": {
+ "2951-D\u00e9pr\u00e9ciations des avances et acomptes vers\u00e9s sur immobilisations incorporelles": {},
+ "2952-D\u00e9pr\u00e9ciations des avances et acomptes vers\u00e9s sur immobilisations corporelles": {}
+ },
+ "296-D\u00e9pr\u00e9ciations des titres de participation": {
+ "2961-D\u00e9pr\u00e9ciations des titres de participation dans des soci\u00e9t\u00e9s sous contr\u00f4le exclusif": {},
+ "2962-D\u00e9pr\u00e9ciations des titres de participation dans les soci\u00e9t\u00e9s sous contr\u00f4le conjoint": {},
+ "2963-D\u00e9pr\u00e9ciations des titres de participation dans les soci\u00e9t\u00e9s conf\u00e9rant une influence notable": {},
+ "2965-D\u00e9pr\u00e9ciations des participations dans des organismes professionnels": {},
+ "2966-D\u00e9pr\u00e9ciations des parts dans des GIE": {},
+ "2968-D\u00e9pr\u00e9ciations des autres titres de participation": {}
+ },
+ "297-D\u00e9pr\u00e9ciations des autres immobilisations financi\u00e8res": {
+ "2971-D\u00e9pr\u00e9ciations des pr\u00eats et cr\u00e9ances": {},
+ "2972-D\u00e9pr\u00e9ciations des pr\u00eats au personnel": {},
+ "2973-D\u00e9pr\u00e9ciations des cr\u00e9ances sur l\u2019\u00c9tat": {},
+ "2974-D\u00e9pr\u00e9ciations des titres immobilis\u00e9s": {},
+ "2975-D\u00e9pr\u00e9ciations des d\u00e9p\u00f4ts et cautionnements vers\u00e9s": {},
+ "2977-D\u00e9pr\u00e9ciations des cr\u00e9ances rattach\u00e9es \u00e0 des participations et avances \u00e0 des GIE": {},
+ "2978-D\u00e9pr\u00e9ciations des cr\u00e9ances financi\u00e8res diverses": {}
+ }
+ },
+ "root_type": "Asset"
+ },
+ "3-Comptes de Stocks": {
+ "31-Marchandises": {
+ "311-Marchandises A": {
+ "3111-Marchandises A1": {},
+ "3112-Marchandises A2": {}
+ },
+ "312-Marchandises B": {
+ "3121-Marchandises B1": {},
+ "3122-Marchandises B2": {}
+ },
+ "313-Actifs biologiques": {
+ "3131-Animaux": {},
+ "3132-V\u00e9g\u00e9taux": {}
+ },
+ "318-Marchandises hors activit\u00e9s ordinaires (HAO)": {}
+ },
+ "32-Mati\u00e8res premi\u00e8res et fournitures li\u00e9es": {
+ "321-Mati\u00e8res A": {},
+ "322-Mati\u00e8res B": {},
+ "323-Fournitures (A, B)": {}
+ },
+ "33-Autres approvisionnements": {
+ "331-Mati\u00e8res consommables": {},
+ "332-Fournitures d\u2019atelier et d\u2019usine": {},
+ "333-Fournitures de magasin": {},
+ "334-Fournitures de bureau": {},
+ "335-Emballages": {
+ "3351-Emballages perdus": {},
+ "3352-Emballages r\u00e9cup\u00e9rables non identifiables": {},
+ "3353-Emballages \u00e0 usage mixte": {},
+ "3358-Autres emballages": {}
+ },
+ "338-Autres mati\u00e8res": {}
+ },
+ "34-Produits en cours": {
+ "341-Produits en cours": {
+ "3411-Produits en cours P1": {},
+ "3412-Produits en cours P2": {}
+ },
+ "342-Travaux en cours": {
+ "3421-Travaux en cours T1": {},
+ "3422-Travaux en cours T2": {}
+ },
+ "343-Produits interm\u00e9diaires en cours": {
+ "3431-Produits interm\u00e9diaires A": {},
+ "3432-Produits interm\u00e9diaires B": {}
+ },
+ "344-Produits r\u00e9siduels en cours": {
+ "3441-Produits r\u00e9siduels A": {},
+ "3442-Produits r\u00e9siduels B": {}
+ },
+ "345-Actifs biologiques en cours": {
+ "3451-Animaux": {},
+ "3452-V\u00e9g\u00e9taux": {}
+ }
+ },
+ "35-Services en cours": {
+ "351-\u00c9tudes en cours": {
+ "3511-\u00c9tudes en cours E1": {},
+ "3512-\u00c9tudes en cours E2": {}
+ },
+ "352-Prestations de services en cours": {
+ "3521-Prestations de services S1": {},
+ "3522-Prestations de services S2": {}
+ }
+ },
+ "36-Produits finis": {
+ "361-Produits finis A": {},
+ "362-Produits finis B": {},
+ "363-Actifs biologiques": {
+ "3631-Animaux": {},
+ "3632-V\u00e9g\u00e9taux": {},
+ "3638-Autres stocks (activit\u00e9s annexes)": {}
+ }
+ },
+ "37-Produits interm\u00e9diaires et r\u00e9siduels": {
+ "371-Produits interm\u00e9diaires": {
+ "3711-Produits interm\u00e9diaires A": {},
+ "3712-Produits interm\u00e9diaires B": {}
+ },
+ "372-Produits r\u00e9siduels": {
+ "3721-D\u00e9chets": {},
+ "3722-Rebuts": {},
+ "3723-Mati\u00e8res de R\u00e9cup\u00e9ration": {}
+ },
+ "373-Actifs biologiques": {
+ "3731-Animaux": {},
+ "3732-V\u00e9g\u00e9taux": {},
+ "3738-Autres stocks (activit\u00e9s annexes)": {}
+ }
+ },
+ "38-Stocks en cours de route, en consignation ou en d\u00e9p\u00f4t": {
+ "account_type": "Stock",
+ "381-Marchandises en cours de route": {},
+ "382-Mati\u00e8res premi\u00e8res et fournitures li\u00e9es en cours de route": {},
+ "383-Autres approvisionnements en cours de route": {},
+ "386-Produits finis en cours de route": {},
+ "387-Stock en consignation ou en d\u00e9p\u00f4t": {
+ "3871-Stock en consignation": {},
+ "3872-Stock en d\u00e9p\u00f4t": {}
+ },
+ "388-Stock provenant d\u2019immobilisations mises hors service ou au rebut": {}
+ },
+ "39-D\u00e9pr\u00e9ciations des stocks et encours de production": {
+ "391-D\u00e9pr\u00e9ciations des stocks de marchandises": {},
+ "392-D\u00e9pr\u00e9ciations des stocks de mati\u00e8res premi\u00e8res et fournitures li\u00e9es": {},
+ "393-D\u00e9pr\u00e9ciations des stocks d\u2019autres approvisionnements": {},
+ "394-D\u00e9pr\u00e9ciations des productions en cours": {},
+ "395-D\u00e9pr\u00e9ciations des services en cours": {},
+ "396-D\u00e9pr\u00e9ciations des stocks de produits finis": {},
+ "397-D\u00e9pr\u00e9ciations des stocks de produits interm\u00e9diaires et r\u00e9siduels": {},
+ "398-D\u00e9pr\u00e9ciations des stocks en cours de route, en consignation ou en d\u00e9p\u00f4t": {}
+ },
+ "root_type": "Asset"
+ },
+ "4-Comptes de Tiers (ACTIF)": {
+ "40-Fournisseurs et comptes rattach\u00e9s (ACTIF)": {
+ "409-Fournisseurs d\u00e9biteurs": {
+ "4091-Fournisseurs Avances et acomptes vers\u00e9s": {},
+ "4092-Fournisseurs Groupe avances et acomptes vers\u00e9s": {},
+ "4093-Fournisseurs Sous-traitants avances et acomptes vers\u00e9s": {},
+ "4094-Fournisseurs Cr\u00e9ances pour emballages et mat\u00e9riels \u00e0 rendre": {},
+ "4098-Fournisseurs Rabais, remises, ristournes et autres avoirs \u00e0 obtenir": {}
+ }
+ },
+ "41-Clients et comptes rattach\u00e9s (ACTIF)": {
+ "411-Clients": {
+ "4111-Clients": {
+ "account_type": "Receivable"
+ },
+ "4112-Clients groupe": {
+ "account_type": "Receivable"
+ },
+ "4114-Clients, \u00c9tat et Collectivit\u00e9s publiques": {
+ "account_type": "Receivable"
+ },
+ "4115-Clients, organismes internationaux": {
+ "account_type": "Receivable"
+ },
+ "4116-Clients, r\u00e9serve de propri\u00e9t\u00e9": {
+ "account_type": "Receivable"
+ },
+ "4117-Client, retenues de garantie": {
+ "account_type": "Receivable"
+ },
+ "4118-Clients, d\u00e9gr\u00e8vement de taxes sur la valeur ajout\u00e9e (TVA)": {
+ "account_type": "Receivable"
+ },
+ "account_type": "Receivable"
+ },
+ "412-Clients, effets \u00e0 recevoir en portefeuille": {
+ "4121-Clients, effets \u00e0 recevoir": {
+ "account_type": "Receivable"
+ },
+ "4122-Clients Groupe, effets \u00e0 recevoir": {
+ "account_type": "Receivable"
+ },
+ "4124-\u00c9tat et Collectivit\u00e9s publiques, effets \u00e0 recevoir": {
+ "account_type": "Receivable"
+ },
+ "4125-Organismes Internationaux, effets \u00e0 recevoir": {
+ "account_type": "Receivable"
+ },
+ "account_type": "Receivable"
+ },
+ "413-Clients, ch\u00e8ques, effets et autres valeurs impay\u00e9es": {
+ "4131-Clients, ch\u00e8ques impay\u00e9s": {
+ "account_type": "Receivable"
+ },
+ "4132-Clients, effets impay\u00e9s": {
+ "account_type": "Receivable"
+ },
+ "4133-Clients, cartes de cr\u00e9dit impay\u00e9es": {
+ "account_type": "Receivable"
+ },
+ "4138-Clients, autres valeurs impay\u00e9es": {
+ "account_type": "Receivable"
+ },
+ "account_type": "Receivable"
+ },
+ "414-Cr\u00e9ances sur cessions courantes d\u2019immobilisations": {
+ "4141-Cr\u00e9ances en compte, immobilisations incorporelles": {
+ "account_type": "Receivable"
+ },
+ "4142-Cr\u00e9ances en compte, immobilisations corporelles": {
+ "account_type": "Receivable"
+ },
+ "4146-Effets \u00e0 recevoir, immobilisations incorporelles": {
+ "account_type": "Receivable"
+ },
+ "4147-Effets \u00e0 recevoir, immobilisations corporelles": {
+ "account_type": "Receivable"
+ },
+ "account_type": "Receivable"
+ },
+ "415-Clients, effets escompt\u00e9s non \u00e9chus": {
+ "account_type": "Receivable"
+ },
+ "416-Cr\u00e9ances clients litigieuses ou douteuses": {
+ "4161-Cr\u00e9ances litigieuses": {
+ "account_type": "Receivable"
+ },
+ "4162-Cr\u00e9ances douteuses": {
+ "account_type": "Receivable"
+ },
+ "account_type": "Receivable"
+ },
+ "418-Clients, produits \u00e0 recevoir": {
+ "4181-Clients, factures \u00e0 \u00e9tablir": {
+ "account_type": "Receivable"
+ },
+ "4186-Clients, int\u00e9r\u00eats courus": {
+ "account_type": "Receivable"
+ },
+ "account_type": "Receivable"
+ },
+ "account_type": "Receivable"
+ },
+ "42-Personnel (ACTIF)": {
+ "421-Personnel, avances et acomptes": {
+ "4211-Personnel, avances": {},
+ "4212-Personnel, acomptes": {},
+ "4213-Frais avanc\u00e9s et fournitures au personnel": {}
+ }
+ },
+ "43-Organismes sociaux (ACTIF)": {
+ "431-S\u00e9curit\u00e9 sociale": {
+ "4311-Prestations familiales": {},
+ "4312-Accidents de travail": {},
+ "4313-Caisse de retraite obligatoire": {},
+ "4314-Caisse de retraite facultative": {},
+ "4318-Autres cotisations sociales": {}
+ },
+ "432-Caisses de retraite compl\u00e9mentaire": {},
+ "433-Autres organismes sociaux": {
+ "4331-Mutuelle": {},
+ "4332-Assurances retraite": {},
+ "4333-Assurances et organismes de sant\u00e9": {}
+ },
+ "438-Organismes sociaux, charges \u00e0 payer et produits \u00e0 recevoir": {
+ "4387-Produits \u00e0 recevoir": {}
+ }
+ },
+ "44-\u00c9tat et collectivit\u00e9s publiques (ACTIF)": {
+ "443-\u00c9tat, TVA factur\u00e9e": {
+ "4431-TVA factur\u00e9e sur ventes": {},
+ "4432-TVA factur\u00e9e sur prestations de services": {},
+ "4433-TVA factur\u00e9e sur travaux": {},
+ "4434-TVA factur\u00e9e sur production livr\u00e9e \u00e0 soi-m\u00eame": {},
+ "4435-TVA sur factures \u00e0 \u00e9tablir": {}
+ },
+ "445-\u00c9tat, TVA r\u00e9cup\u00e9rable": {
+ "4451-TVA r\u00e9cup\u00e9rable sur immobilisations": {},
+ "4452-TVA r\u00e9cup\u00e9rable sur achats": {},
+ "4453-TVA r\u00e9cup\u00e9rable sur transport": {},
+ "4454-TVA r\u00e9cup\u00e9rable sur services ext\u00e9rieurs et autres charges": {},
+ "4455-TVA r\u00e9cup\u00e9rable sur factures non parvenues": {},
+ "4456-TVA transf\u00e9r\u00e9e par d\u2019autres entit\u00e9s": {}
+ },
+ "448-\u00c9tat, charges \u00e0 payer et produits \u00e0 recevoir": {
+ "4486-Charges \u00e0 payer": {},
+ "4487-Produits \u00e0 recevoir": {}
+ },
+ "449-\u00c9tat, cr\u00e9ances et dettes diverses": {
+ "4491-\u00c9tat, obligations cautionn\u00e9es": {},
+ "4492-\u00c9tat, avances et acomptes vers\u00e9s sur imp\u00f4ts": {},
+ "4493-\u00c9tat, fonds de dotation \u00e0 recevoir": {},
+ "4494-\u00c9tat, subventions investissement \u00e0 recevoir": {},
+ "4495-\u00c9tat, subventions d\u2019exploitation \u00e0 recevoir": {},
+ "4496-\u00c9tat, subventions d\u2019\u00e9quilibre \u00e0 recevoir": {},
+ "4497-\u00c9tat, avances sur subventions": {},
+ "4499-\u00c9tat, fonds r\u00e9glement\u00e9s provisionn\u00e9s": {}
+ }
+ },
+ "45-Organismes internationaux (ACTIF)": {
+ "451-Op\u00e9rations avec les organismes africains": {},
+ "452-Op\u00e9rations avec les autres organismes internationaux": {},
+ "458-Organismes internationaux, fonds de dotation et subventions \u00e0 recevoir": {
+ "4581-Organismes internationaux, fonds de dotation \u00e0 recevoir": {},
+ "4582-Organismes internationaux, subventions \u00e0 recevoir": {}
+ }
+ },
+ "46-Apporteurs, associ\u00e9s et groupe (ACTIF)": {
+ "461-Apporteurs, op\u00e9rations sur le capital": {
+ "4613-Apporteurs, capital appel\u00e9, non vers\u00e9": {},
+ "4614-Apporteurs, compte d\u2019apport, op\u00e9rations de restructuration (fusion...)": {},
+ "4618-Apporteurs, titres \u00e0 \u00e9changer": {}
+ },
+ "467-Apporteurs, restant d\u00fb sur capital appel\u00e9": {}
+ },
+ "47-D\u00e9biteurs et cr\u00e9diteurs divers (ACTIF)": {
+ "472-Cr\u00e9ances et dettes sur titres de placement": {
+ "4721-Cr\u00e9ances sur cessions de titres de placement": {},
+ "4726-Versements restant \u00e0 effectuer sur titres de placement non lib\u00e9r\u00e9s": {}
+ },
+ "473-Interm\u00e9diaires Op\u00e9rations faites pour compte de tiers": {
+ "4731-Mandants": {},
+ "4732-Mandataires": {},
+ "4733-Commettants": {},
+ "4734-Commissionnaires": {},
+ "4739-\u00c9tat, Collectivit\u00e9s publiques, fonds global d\u2019allocation": {}
+ },
+ "474-Compte de r\u00e9partition p\u00e9riodique des charges et des produits": {
+ "4747-Compte de r\u00e9partition p\u00e9riodique des produits": {}
+ },
+ "475-Compte transitoire, ajustement sp\u00e9cial li\u00e9 \u00e0 la r\u00e9vision du SYSCOHADA": {
+ "4751-Compte actif": {
+ "account_type": "Temporary"
+ }
+ },
+ "476-Charges constat\u00e9es d\u2019avance": {},
+ "478-\u00c9carts de conversion actif": {
+ "4781-Diminution des cr\u00e9ances d\u2019exploitation": {},
+ "4782-Diminution des cr\u00e9ances financi\u00e8res": {},
+ "4783-Augmentation des dettes d\u2019exploitation": {},
+ "4784-Augmentation des dettes financi\u00e8res": {},
+ "4786-Diff\u00e9rences d\u2019\u00e9valuation sur instruments de tr\u00e9sorerie": {},
+ "4788-Diff\u00e9rences compens\u00e9es par couverture de change": {}
+ }
+ },
+ "48-Cr\u00e9ances et dettes hors activit\u00e9s ordinaires (ACTIF)": {
+ "485-Cr\u00e9ances sur cessions d\u2019immobilisations": {
+ "4851-En compte, immobilisations incorporelles": {},
+ "4852-En compte, immobilisations corporelles": {},
+ "4853-Effets \u00e0 recevoir, immobilisations incorporelles": {},
+ "4854-Effets \u00e0 recevoir, immobilisations corporelles": {},
+ "4855-Effets escompt\u00e9s non \u00e9chus": {},
+ "4857-Retenues de garantie": {},
+ "4858-Factures \u00e0 \u00e9tablir": {}
+ },
+ "488-Autres cr\u00e9ances hors activit\u00e9s ordinaires (HAO)": {}
+ },
+ "49-D\u00e9pr\u00e9ciations et provisions pour risques \u00e0 court terme (tiers) (ACTIF)": {
+ "491-D\u00e9pr\u00e9ciations des comptes clients": {
+ "4911-Cr\u00e9ances litigieuses": {},
+ "4912-Cr\u00e9ances douteuses": {}
+ },
+ "495-D\u00e9pr\u00e9ciations des comptes organismes internationaux": {},
+ "496-D\u00e9pr\u00e9ciations des comptes apporteurs, associ\u00e9s et groupe": {
+ "4962-Associ\u00e9s, comptes courants": {},
+ "4963-Associ\u00e9s, op\u00e9rations faites en commun": {},
+ "4966-Groupe, comptes courants": {}
+ },
+ "497-D\u00e9pr\u00e9ciations des comptes d\u00e9biteurs divers": {},
+ "498-D\u00e9pr\u00e9ciations des comptes de cr\u00e9ances HAO": {
+ "4985-Cr\u00e9ances sur cessions d\u2019immobilisations": {},
+ "4986-Cr\u00e9ances sur cessions de titres de placement": {},
+ "4988-Autres cr\u00e9ances HAO": {}
+ },
+ "499-Provisions pour risques \u00e0 court terme": {
+ "4991-Sur op\u00e9rations d\u2019exploitation": {},
+ "4997-Sur op\u00e9rations financi\u00e8res": {},
+ "4998-Sur op\u00e9rations HAO": {}
+ }
+ },
+ "root_type": "Asset"
+ },
+ "4-Comptes de Tiers (PASSIF)": {
+ "40-Fournisseurs et comptes rattach\u00e9s (PASSIF)": {
+ "401-Fournisseurs, dettes en compte": {
+ "4011-Fournisseurs": {
+ "account_type": "Payable"
+ },
+ "4012-Fournisseurs groupe": {
+ "account_type": "Payable"
+ },
+ "4013-Fournisseurs sous-traitants": {
+ "account_type": "Payable"
+ },
+ "4016-Fournisseurs, r\u00e9serve de propri\u00e9t\u00e9": {
+ "account_type": "Payable"
+ },
+ "4017-Fournisseur, retenues de garantie": {
+ "account_type": "Payable"
+ },
+ "account_type": "Payable"
+ },
+ "402-Fournisseurs, effets \u00e0 payer": {
+ "4021-Fournisseurs Effets \u00e0 payer": {
+ "account_type": "Payable"
+ },
+ "4022-Fournisseurs Groupe, effets \u00e0 payer": {
+ "account_type": "Payable"
+ },
+ "4023-Fournisseurs Sous-traitants, effets \u00e0 payer": {
+ "account_type": "Payable"
+ },
+ "account_type": "Payable"
+ },
+ "404-Fournisseurs, acquisitions courantes d\u2019immobilisations": {
+ "4041-Fournisseurs Dettes en comptes, immobilisations incorporelles": {
+ "account_type": "Payable"
+ },
+ "4042-Fournisseurs Dettes en comptes, immobilisations corporelles": {
+ "account_type": "Payable"
+ },
+ "4046-Fournisseurs Effets \u00e0 payer, immobilisations incorporelles": {
+ "account_type": "Payable"
+ },
+ "4047-Fournisseurs Effets \u00e0 payer, immobilisations corporelles": {
+ "account_type": "Payable"
+ },
+ "account_type": "Payable"
+ },
+ "408-Fournisseurs, factures non parvenues": {
+ "4081-Fournisseurs": {
+ "account_type": "Stock Received But Not Billed"
+ },
+ "4082-Fournisseurs groupe": {
+ "account_type": "Stock Received But Not Billed"
+ },
+ "4083-Fournisseurs sous-traitants": {
+ "account_type": "Stock Received But Not Billed"
+ },
+ "4086-Fournisseurs, int\u00e9r\u00eats courus": {
+ "account_type": "Stock Received But Not Billed"
+ },
+ "account_type": "Stock Received But Not Billed"
+ },
+ "account_type": "Payable"
+ },
+ "41-Clients et comptes rattach\u00e9s (PASSIF)": {
+ "419-Clients cr\u00e9diteurs": {
+ "4191-Clients, avances et acomptes re\u00e7us": {},
+ "4192-Clients groupe, avances et acomptes re\u00e7us": {},
+ "4194-Clients, dettes pour emballages et mat\u00e9riels consign\u00e9s": {},
+ "4198-Clients, rabais, remises, ristournes et autres avoirs \u00e0 accorder": {}
+ }
+ },
+ "42-Personnel (PASSIF)": {
+ "422-Personnel, r\u00e9mun\u00e9rations dues": {},
+ "423-Personnel, oppositions, saisies-arr\u00eats": {
+ "4231-Personnel, oppositions": {},
+ "4232-Personnel, saisies-arr\u00eats": {},
+ "4233-Personnel, avis \u00e0 tiers d\u00e9tenteur": {}
+ },
+ "424-Personnel, \u0153uvres sociales internes": {
+ "4241-Assistance m\u00e9dicale": {},
+ "4242-Allocations familiales": {},
+ "4245-Organismes sociaux rattach\u00e9s \u00e0 l\u2019entit\u00e9": {},
+ "4248-Autres \u0153uvres sociales internes": {}
+ },
+ "425-Repr\u00e9sentants du personnel": {
+ "4251-D\u00e9l\u00e9gu\u00e9s du personnel": {},
+ "4252-Syndicats et Comit\u00e9s d\u2019entreprises, d\u2019\u00c9tablissement": {},
+ "4258-Autres repr\u00e9sentants du personnel": {}
+ },
+ "426-Personnel, participation aux b\u00e9n\u00e9fices et au capital": {
+ "4261-Participation aux b\u00e9n\u00e9fices": {},
+ "4264-Participation au capital": {}
+ },
+ "427-Personnel d\u00e9p\u00f4ts": {},
+ "428-Personnel, charges \u00e0 payer et produits \u00e0 recevoir": {
+ "4281-Dettes provisionn\u00e9es pour cong\u00e9s \u00e0 payer": {},
+ "4286-Autres charges \u00e0 payer": {},
+ "4287-Produits \u00e0 recevoir": {}
+ }
+ },
+ "43-Organismes sociaux (PASSIF)": {
+ "438-Organismes sociaux, charges \u00e0 payer et produits \u00e0 recevoir": {
+ "4381-Charges sociales sur gratifications \u00e0 payer": {},
+ "4382-Charges sociales sur cong\u00e9s \u00e0 payer": {},
+ "4386-Autres charges \u00e0 payer": {}
+ }
+ },
+ "44-\u00c9tat et collectivit\u00e9s publiques (PASSIF)": {
+ "441-\u00c9tat, imp\u00f4t sur les b\u00e9n\u00e9fices": {},
+ "442-\u00c9tat, autres imp\u00f4ts et taxes": {
+ "4421-Imp\u00f4ts et taxes d\u2019\u00c9tat": {},
+ "4422-Imp\u00f4ts et taxes pour les collectivit\u00e9s publiques": {},
+ "4423-Imp\u00f4ts et taxes recouvrables sur des obligataires": {},
+ "4424-Imp\u00f4ts et taxes recouvrables sur des associ\u00e9s": {},
+ "4426-Droits de douane": {},
+ "4428-Autres imp\u00f4ts et taxes": {}
+ },
+ "444-\u00c9tat, TVA due ou cr\u00e9dit de TVA": {
+ "4441-\u00c9tat, TVA due": {},
+ "4449-\u00c9tat, cr\u00e9dit de TVA \u00e0 reporter": {}
+ },
+ "446-\u00c9tat, autres taxes sur le chiffre d\u2019affaires": {},
+ "447-\u00c9tat, imp\u00f4ts retenus \u00e0 la source": {
+ "4471-Imp\u00f4t G\u00e9n\u00e9ral sur le revenu": {},
+ "4472-Imp\u00f4ts sur salaires": {},
+ "4473-Contribution nationale": {},
+ "4474-Contribution nationale de solidarit\u00e9": {},
+ "4478-Autres imp\u00f4ts et contributions": {}
+ }
+ },
+ "46-Apporteurs, associ\u00e9s et groupe (PASSIF)": {
+ "461-Apporteurs, op\u00e9rations sur le capital (PASSIF)": {
+ "4611-Apporteurs, apports en nature": {},
+ "4612-Apporteurs, apports en num\u00e9raire": {},
+ "4615-Apporteurs, versements re\u00e7us sur augmentation de capital": {},
+ "4616-Apporteurs, versements anticip\u00e9s": {},
+ "4617-Apporteurs d\u00e9faillants": {},
+ "4619-Apporteurs, capital \u00e0 rembourser": {}
+ },
+ "462-Associ\u00e9s, comptes courants": {
+ "4621-Principal": {},
+ "4626-Int\u00e9r\u00eats courus": {}
+ },
+ "463-Associ\u00e9s, op\u00e9rations faites en commun et GIE": {
+ "4631-Op\u00e9rations courantes": {},
+ "4636-Int\u00e9r\u00eats courus": {}
+ },
+ "465-Associ\u00e9s, dividendes \u00e0 payer": {},
+ "466-Groupe, comptes courants": {}
+ },
+ "47-D\u00e9biteurs et cr\u00e9diteurs divers (PASSIF)": {
+ "471-D\u00e9biteurs et cr\u00e9diteurs divers": {
+ "4711-D\u00e9biteurs divers": {},
+ "4712-Cr\u00e9diteurs divers": {},
+ "4713-Obligataires": {},
+ "4715-R\u00e9mun\u00e9rations d\u2019administrateurs": {},
+ "4716-Compte d\u2019affacturage": {},
+ "4717-D\u00e9biteurs divers retenues de garantie": {},
+ "4718-Apport, compte de fusion et op\u00e9rations assimil\u00e9es": {},
+ "4719-Bons de souscription d\u2019actions et d\u2019obligations": {}
+ },
+ "474-Compte de r\u00e9partition p\u00e9riodique des charges et des produits (PASSIF)": {
+ "4746-Compte de r\u00e9partition p\u00e9riodique des charges": {}
+ },
+ "475-Compte transitoire, ajustement sp\u00e9cial li\u00e9 \u00e0 la r\u00e9vision du SYSCOHADA (PASSIF)": {
+ "4752-Compte passif": {}
+ },
+ "477-Produits constat\u00e9s d\u2019avance": {},
+ "479-\u00c9carts de conversion passif": {
+ "4791-Augmentation des cr\u00e9ances d\u2019exploitation": {},
+ "4792-Augmentation des cr\u00e9ances financi\u00e8res": {},
+ "4793-Diminution des dettes d\u2019exploitation": {},
+ "4794-Diminution des dettes financi\u00e8res": {},
+ "4797-Diff\u00e9rences d\u2019\u00e9valuation sur instruments de tr\u00e9sorerie": {},
+ "4798-Diff\u00e9rences compens\u00e9es par couverture de change": {}
+ }
+ },
+ "48-Cr\u00e9ances et dettes hors activit\u00e9s ordinaires (HAO) (PASSIF)": {
+ "481-Fournisseurs d\u2019investissements": {
+ "4811-Immobilisations incorporelles": {},
+ "4812-Immobilisations corporelles": {},
+ "4813-Versements restant \u00e0 effectuer sur titres de participation et titres immobilis\u00e9s non lib\u00e9r\u00e9s": {},
+ "4816-R\u00e9serve de propri\u00e9t\u00e9": {},
+ "4817-Retenues de garantie": {},
+ "4818-Factures non parvenues": {}
+ },
+ "482-Fournisseurs d\u2019investissements, effets \u00e0 payer": {
+ "4821-Immobilisations incorporelles": {},
+ "4822-Immobilisations corporelles": {}
+ },
+ "484-Autres dettes hors activit\u00e9s ordinaires (HAO)": {
+ "4887-Produits": {}
+ }
+ },
+ "49-D\u00e9pr\u00e9ciations et provisions pour risques \u00e0 court terme (tiers) (PASSIF)": {
+ "490-D\u00e9pr\u00e9ciations des comptes fournisseurs": {},
+ "492-D\u00e9pr\u00e9ciations des comptes personnel": {},
+ "493-D\u00e9pr\u00e9ciations des comptes organismes sociaux": {},
+ "494-D\u00e9pr\u00e9ciations des comptes \u00c9tat et collectivit\u00e9s publiques": {},
+ "495-D\u00e9pr\u00e9ciations des comptes organismes internationaux": {}
+ },
+ "root_type": "Liability"
+ },
+ "5-Comptes de tr\u00e9sorerie": {
+ "50-Titres de placement": {
+ "501-Titres du tr\u00e9sor et bons de caisse \u00e0 court terme": {
+ "5011-Titres du Tr\u00e9sor \u00e0 court terme": {},
+ "5012-Titres d\u2019organismes financiers": {},
+ "5013-Bons de caisse \u00e0 court terme": {},
+ "5016-Frais d\u2019acquisition des titres de tr\u00e9sor et bons de caisse": {}
+ },
+ "502-Actions": {
+ "5021-Actions ou parts propres": {},
+ "5022-Actions cot\u00e9es": {},
+ "5023-Actions non cot\u00e9es": {},
+ "5024-Actions d\u00e9membr\u00e9es (certificats d\u2019investissement, droits de vote)": {},
+ "5025-Autres actions": {},
+ "5026-Frais d\u2019acquisition des actions": {}
+ },
+ "503-Obligations": {
+ "5031-Obligations \u00e9mises par la soci\u00e9t\u00e9 et rachet\u00e9es par elle": {},
+ "5032-Obligations cot\u00e9es": {},
+ "5033-Obligations non cot\u00e9es": {},
+ "5035-Autres obligations": {},
+ "5036-Frais d\u2019acquisition des obligations": {}
+ },
+ "504-Bons de souscription": {
+ "5042-Bons de souscription d\u2019actions": {},
+ "5043-Bons de souscription d\u2019obligations": {}
+ },
+ "505-Titres n\u00e9gociables hors r\u00e9gion": {},
+ "506-Int\u00e9r\u00eats courus": {
+ "5061-Titres du Tr\u00e9sor et bons de caisse \u00e0 court terme": {},
+ "5062-Actions": {},
+ "5063-Obligations": {}
+ },
+ "508-Autres titres de placement et cr\u00e9ances assimil\u00e9es": {}
+ },
+ "51-Valeurs \u00e0 encaisser": {
+ "511-Effets \u00e0 encaisser": {},
+ "512-Effets \u00e0 l\u2019encaissement": {},
+ "513-Ch\u00e8ques \u00e0 encaisser": {},
+ "514-Ch\u00e8ques \u00e0 l\u2019encaissement": {},
+ "515-Cartes de cr\u00e9dit \u00e0 encaisser": {},
+ "518-Autres valeurs \u00e0 l\u2019encaissement": {
+ "5181-Warrants": {},
+ "5182-Billets de fonds": {},
+ "5185-Ch\u00e8ques de voyage": {},
+ "5186-Coupons \u00e9chus": {},
+ "5187-Int\u00e9r\u00eats \u00e9chus des obligations": {}
+ }
+ },
+ "52-Banques": {
+ "521-Banques locales": {
+ "5211-Banques en monnaie nationale": {
+ "account_type": "Bank"
+ },
+ "5215-Banques en devises": {
+ "account_type": "Bank"
+ },
+ "account_type": "Bank"
+ },
+ "522-Banques autres \u00c9tats r\u00e9gion": {},
+ "523-Banques autres \u00c9tats zone mon\u00e9taire": {},
+ "524-Banques hors zone mon\u00e9taire": {},
+ "525-Banques d\u00e9p\u00f4t \u00e0 terme": {},
+ "526-Banques, int\u00e9r\u00eats courus": {
+ "5261-Banque, int\u00e9r\u00eats courus, charges \u00e0 payer": {},
+ "5267-Banque, int\u00e9r\u00eats courus, produits \u00e0 recevoir": {}
+ }
+ },
+ "53-\u00c9tablissements financiers et assimil\u00e9s": {
+ "531-Ch\u00e8ques postaux": {},
+ "532-Tr\u00e9sor": {},
+ "533-Soci\u00e9t\u00e9s de gestion et d\u2019interm\u00e9diation (SGI)": {},
+ "536-\u00c9tablissements financiers, int\u00e9r\u00eats courus": {},
+ "538-Autres organismes financiers": {}
+ },
+ "54-Instruments de tr\u00e9sorerie": {
+ "541-Options de taux d\u2019int\u00e9r\u00eat": {},
+ "542-Options de taux de change": {},
+ "543-Options de taux boursiers": {},
+ "544-Instruments de march\u00e9s \u00e0 terme": {},
+ "545-Avoirs d\u2019or et autres m\u00e9taux pr\u00e9cieux": {}
+ },
+ "55-Instruments de monnaie \u00e9lectronique": {
+ "551-Monnaie \u00e9lectronique carte carburant": {},
+ "552-Monnaie \u00e9lectronique t\u00e9l\u00e9phone portable": {},
+ "553-Monnaie \u00e9lectronique carte p\u00e9age": {},
+ "554-Porte-monnaie \u00e9lectronique": {},
+ "558-Autres instruments de monnaies \u00e9lectroniques": {}
+ },
+ "56-Banques, cr\u00e9dits de tr\u00e9sorerie et d\u2019escompte": {
+ "561-Cr\u00e9dits de tr\u00e9sorerie": {},
+ "564-Escompte de cr\u00e9dits de campagne": {},
+ "565-Escompte de cr\u00e9dits ordinaires": {},
+ "566-Banques, cr\u00e9dits de tr\u00e9sorerie, int\u00e9r\u00eats courus": {}
+ },
+ "57-Caisse": {
+ "571-Caisse si\u00e8ge social": {
+ "5711-Caisse en monnaie nationale": {},
+ "5712-Caisse en devises": {}
+ },
+ "572-Caisse succursale A": {
+ "5721-En monnaie nationale": {},
+ "5722-En devises": {}
+ },
+ "573-Caisse succursale B": {
+ "5731-En monnaie nationale": {},
+ "5732-En devises": {}
+ }
+ },
+ "58-R\u00e9gies d\u2019avances, accr\u00e9ditifs et virements internes": {
+ "581-R\u00e9gies d\u2019avance": {},
+ "582-Accr\u00e9ditifs": {},
+ "585-Virements de fonds": {},
+ "588-Autres virements internes": {}
+ },
+ "59-D\u00e9pr\u00e9ciations et provisions pour risque \u00e0 court terme": {
+ "590-D\u00e9pr\u00e9ciations des titres de placement": {},
+ "591-D\u00e9pr\u00e9ciations des titres et valeurs \u00e0 encaisser": {},
+ "592-D\u00e9pr\u00e9ciations des comptes banques": {},
+ "593-D\u00e9pr\u00e9ciations des comptes \u00e9tablissements financiers et assimil\u00e9s": {},
+ "594-D\u00e9pr\u00e9ciations des comptes d\u2019instruments de tr\u00e9sorerie": {},
+ "599-Provisions pour risque \u00e0 court terme \u00e0 caract\u00e8re financier": {}
+ },
+ "root_type": "Asset"
+ },
+ "6-Comptes de charges des activit\u00e9s ordinaires": {
+ "60-Achats et variations de stocks": {
+ "601-Achats de marchandises": {
+ "6011-Dans la R\u00e9gion": {},
+ "6012-Hors R\u00e9gion": {},
+ "6013-Aux entit\u00e9s du groupe dans la R\u00e9gion": {},
+ "6014-Aux entit\u00e9s du groupe hors R\u00e9gion": {},
+ "6015-Frais sur achats": {},
+ "6019-Rabais, remises et ristournes obtenus (non ventil\u00e9s)": {}
+ },
+ "602-Achats de mati\u00e8res premi\u00e8res et fournitures li\u00e9es": {
+ "6021-Dans la R\u00e9gion": {},
+ "6022-Hors R\u00e9gion": {},
+ "6023-Aux entit\u00e9s du groupe dans la R\u00e9gion": {},
+ "6024-Aux entit\u00e9s du groupe hors R\u00e9gion": {},
+ "6025-Frais sur achats": {},
+ "6029-Rabais, remises et ristournes obtenus (non ventil\u00e9s)": {}
+ },
+ "603-Variations des stocks de biens achet\u00e9s": {
+ "6031-Variations des stocks de marchandises": {},
+ "6032-Variations des stocks de mati\u00e8res premi\u00e8res et fournitures li\u00e9es": {},
+ "6033-Variations des stocks d\u2019autres approvisionnements": {}
+ },
+ "604-Achats stock\u00e9s de mati\u00e8res et fournitures consommables": {
+ "6041-Mati\u00e8res consommables": {},
+ "6042-Mati\u00e8res combustibles": {},
+ "6043-Produits d\u2019entretien": {},
+ "6044-Fournitures d\u2019atelier et d\u2019usine": {},
+ "6045-Frais sur achat": {},
+ "6046-Fournitures de magasin": {},
+ "6047-Fournitures de bureau": {},
+ "6049-Rabais, remises et ristournes obtenus (non ventil\u00e9s)": {}
+ },
+ "605-Autres achats": {
+ "6051-Fournitures non stockables Eau": {},
+ "6052-Fournitures non stockables \u00c9lectricit\u00e9": {},
+ "6053-Fournitures non stockables Autres \u00e9nergies": {},
+ "6054-Fournitures d\u2019entretien non stockables": {},
+ "6055-Fournitures de bureau non stockables": {},
+ "6056-Achats de petit mat\u00e9riel et outillage": {},
+ "6057-Achats d\u2019\u00e9tudes et prestations de services": {},
+ "6058-Achats de travaux, mat\u00e9riels et \u00e9quipements": {},
+ "6059-Rabais, remises et ristournes obtenus (non ventil\u00e9s)": {}
+ },
+ "608-Achats d\u2019emballages": {
+ "6081-Emballages perdus": {},
+ "6082-Emballages r\u00e9cup\u00e9rables non identifiables": {},
+ "6083-Emballages \u00e0 usage mixte": {},
+ "6085-Frais sur achats": {},
+ "6089-Rabais, remises et ristournes obtenus (non ventil\u00e9s)": {}
+ }
+ },
+ "61-Transports": {
+ "612-Transports sur ventes": {},
+ "613-Transports pour le compte de tiers": {},
+ "614-Transports du personnel": {},
+ "616-Transports de plis": {},
+ "618-Autres frais de transport": {
+ "6181-Voyages et d\u00e9placements": {},
+ "6182-Transports entre \u00e9tablissements ou chantiers": {},
+ "6183-Transports administratifs": {}
+ }
+ },
+ "62-Services ext\u00e9rieurs": {
+ "621-Sous-traitance g\u00e9n\u00e9rale": {},
+ "622-Locations, charges locatives": {
+ "6221-Locations de terrains": {},
+ "6222-Locations de b\u00e2timents": {},
+ "6223-Locations de mat\u00e9riels et outillages": {},
+ "6224-Malis sur emballages": {},
+ "6225-Locations d\u2019emballages": {},
+ "6226-Fermages et loyers du foncier": {},
+ "6228-Locations et charges locatives diverses": {}
+ },
+ "623-Redevances de location acquisition": {
+ "6232-Cr\u00e9dit-bail immobilier": {},
+ "6233-Cr\u00e9dit-bail mobilier": {},
+ "6234-Location-vente": {},
+ "6238-Autres contrats de location acquisition": {}
+ },
+ "624-Entretien, r\u00e9parations, remise en \u00e9tat et maintenance": {
+ "6241-Entretien et r\u00e9parations des biens immobiliers": {},
+ "6242-Entretien et r\u00e9parations des biens mobiliers": {},
+ "6243-Maintenance": {},
+ "6244-Charges de d\u00e9mant\u00e8lement et remise en \u00e9tat": {},
+ "6248-Autres entretiens et r\u00e9parations": {}
+ },
+ "625-Primes d\u2019assurance": {
+ "6251-Assurances multirisques": {},
+ "6252-Assurances mat\u00e9riel de transport": {},
+ "6253-Assurances risques d\u2019exploitation": {},
+ "6254-Assurances responsabilit\u00e9 du producteur": {},
+ "6255-Assurances insolvabilit\u00e9 clients": {},
+ "6257-Assurances transport sur ventes": {},
+ "6258-Autres primes d\u2019assurances": {}
+ },
+ "626-\u00c9tudes, recherches et documentation": {
+ "6261-\u00c9tudes et recherches": {},
+ "6265-Documentation g\u00e9n\u00e9rale": {},
+ "6266-Documentation technique": {}
+ },
+ "627-Publicit\u00e9, publications, relations publiques": {
+ "6271-Annonces, insertions": {},
+ "6272-Catalogues, imprim\u00e9s publicitaires": {},
+ "6273-\u00c9chantillons": {},
+ "6274-Foires et expositions": {},
+ "6275-Publications": {},
+ "6276-Cadeaux \u00e0 la client\u00e8le": {},
+ "6277-Frais de colloques, s\u00e9minaires, conf\u00e9rences": {},
+ "6278-Autres charges de publicit\u00e9 et relations publiques": {}
+ },
+ "628-Frais de t\u00e9l\u00e9communications": {
+ "6281-Frais de t\u00e9l\u00e9phone": {},
+ "6282-Frais de t\u00e9lex": {},
+ "6283-Frais de t\u00e9l\u00e9copie": {},
+ "6288-Autres frais de t\u00e9l\u00e9communications": {}
+ }
+ },
+ "63-Autres services ext\u00e9rieurs": {
+ "631-Frais bancaires": {
+ "6311-Frais sur titres (vente, garde)": {},
+ "6312-Frais sur effets": {},
+ "6313-Location de coffres": {},
+ "6314-Commissions d\u2019affacturage": {},
+ "6315-Commissions sur cartes de cr\u00e9dit": {},
+ "6316-Frais d\u2019\u00e9mission d\u2019emprunts": {},
+ "6317-Frais sur instruments monnaie \u00e9lectronique": {},
+ "6318-Autres frais bancaires": {}
+ },
+ "632-R\u00e9mun\u00e9rations d\u2019interm\u00e9diaires et de conseils": {
+ "6322-Commissions et courtages sur ventes": {},
+ "6324-Honoraires des professions r\u00e9glement\u00e9es": {},
+ "6325-Frais d\u2019actes et de contentieux": {},
+ "6326-R\u00e9mun\u00e9rations d\u2019affacturage": {},
+ "6327-R\u00e9mun\u00e9rations des autres prestataires de services": {},
+ "6328-Divers frais": {}
+ },
+ "633-Frais de formation du personnel": {},
+ "634-Redevances pour brevets, licences, logiciels, concessions et droits et valeurs similaires": {
+ "6342-Redevances pour brevets, licences": {},
+ "6343-Redevances pour logiciels": {},
+ "6344-Redevances pour marques": {},
+ "6345-Redevances pour sites internet": {},
+ "6346-Redevances pour concessions, droits et valeurs similaires": {}
+ },
+ "635-Cotisations": {
+ "6351-Cotisations": {},
+ "6358-Concours divers": {}
+ },
+ "637-R\u00e9mun\u00e9rations de personnel ext\u00e9rieur \u00e0 l\u2019entit\u00e9": {
+ "6371-Personnel int\u00e9rimaire": {},
+ "6372-Personnel d\u00e9tach\u00e9 ou pr\u00eat\u00e9 \u00e0 l\u2019entit\u00e9": {}
+ },
+ "638-Autres charges externes": {
+ "6381-Frais de recrutement du personnel": {},
+ "6382-Frais de d\u00e9m\u00e9nagement": {},
+ "6383-R\u00e9ceptions": {},
+ "6384-Missions": {},
+ "6385-Charges de copropri\u00e9t\u00e9": {}
+ }
+ },
+ "64-Imp\u00f4ts et taxes": {
+ "641-Imp\u00f4ts et taxes directs": {
+ "6411-Imp\u00f4ts fonciers et taxes annexes": {},
+ "6412-Patentes, licences et taxes annexes": {},
+ "6413-Taxes sur appointements et salaires": {},
+ "6414-Taxes d\u2019apprentissage": {},
+ "6415-Formation professionnelle continue": {},
+ "6418-Autres imp\u00f4ts et taxes directs": {}
+ },
+ "645-Imp\u00f4ts et taxes indirects": {},
+ "646-Droits d\u2019enregistrement": {
+ "6461-Droits de mutation": {},
+ "6462-Droits de timbre": {},
+ "6463-Taxes sur les v\u00e9hicules de soci\u00e9t\u00e9": {},
+ "6464-Vignettes": {},
+ "6468-Autres droits": {}
+ },
+ "647-P\u00e9nalit\u00e9s, amendes fiscales": {
+ "6471-P\u00e9nalit\u00e9s d\u2019assiette, imp\u00f4ts directs": {},
+ "6472-P\u00e9nalit\u00e9s d\u2019assiette, imp\u00f4ts indirects": {},
+ "6473-P\u00e9nalit\u00e9s de recouvrement, imp\u00f4ts directs": {},
+ "6474-P\u00e9nalit\u00e9s de recouvrement, imp\u00f4ts indirects": {},
+ "6478-Autres p\u00e9nalit\u00e9s et amendes fiscales": {}
+ },
+ "648-Autres imp\u00f4ts et taxes": {}
+ },
+ "65-Autres charges": {
+ "651-Pertes sur cr\u00e9ances clients et autres d\u00e9biteurs": {
+ "6511-Clients": {},
+ "6515-Autres d\u00e9biteurs": {}
+ },
+ "652-Quote-part de r\u00e9sultat sur op\u00e9rations faites en commun": {
+ "6521-Quote-part transf\u00e9r\u00e9e de b\u00e9n\u00e9fices (comptabilit\u00e9 du g\u00e9rant)": {},
+ "6525-Pertes imput\u00e9es par transfert (comptabilit\u00e9 des associ\u00e9s non g\u00e9rants)": {}
+ },
+ "654-Valeurs comptables des cessions courantes d\u2019immobilisations": {
+ "6541-Immobilisations incorporelles": {},
+ "6542-Immobilisations corporelles": {}
+ },
+ "656-Perte de change sur cr\u00e9ances et dettes commerciale": {},
+ "657-P\u00e9nalit\u00e9s et amendes p\u00e9nales": {},
+ "658-Charges diverses": {
+ "6581-Indemnit\u00e9s de fonction et autres r\u00e9mun\u00e9rations d\u2019administrateurs": {},
+ "6582-Dons": {},
+ "6583-M\u00e9c\u00e9nat": {},
+ "6588-Autres charges diverses": {}
+ },
+ "659-Charges pour d\u00e9pr\u00e9ciations et provisions pour risques \u00e0 court terme d\u2019exploitation": {
+ "6591-Sur risques \u00e0 court terme": {},
+ "6593-Sur stocks": {},
+ "6594-Sur cr\u00e9ances": {},
+ "6598-Autres charges pour d\u00e9pr\u00e9ciations et provisions pour risques \u00e0 court terme": {}
+ }
+ },
+ "66-Charges de personnel": {
+ "661-R\u00e9mun\u00e9rations directes vers\u00e9es au personnel national": {
+ "6611-Appointements salaires et commissions": {},
+ "6612-Primes et gratifications": {},
+ "6613-Cong\u00e9s pay\u00e9s": {},
+ "6614-Indemnit\u00e9s de pr\u00e9avis, de licenciement et de recherche d\u2019embauche": {},
+ "6615-Indemnit\u00e9s de maladie vers\u00e9es aux travailleurs": {},
+ "6616-Suppl\u00e9ment familial": {},
+ "6617-Avantages en nature": {},
+ "6618-Autres r\u00e9mun\u00e9rations directes": {}
+ },
+ "662-R\u00e9mun\u00e9rations directes vers\u00e9es au personnel non national": {
+ "6621-Appointements salaires et commissions": {},
+ "6622-Primes et gratifications": {},
+ "6623-Cong\u00e9s pay\u00e9s": {},
+ "6624-Indemnit\u00e9s de pr\u00e9avis, de licenciement et de recherche d\u2019embauche": {},
+ "6625-Indemnit\u00e9s de maladie vers\u00e9es aux travailleurs": {},
+ "6626-Suppl\u00e9ment familial": {},
+ "6627-Avantages en nature": {},
+ "6628-Autres r\u00e9mun\u00e9rations directes": {}
+ },
+ "663-Indemnit\u00e9s forfaitaires vers\u00e9es au personnel": {
+ "6631-Indemnit\u00e9s de logement": {},
+ "6632-Indemnit\u00e9s de repr\u00e9sentation": {},
+ "6633-Indemnit\u00e9s d\u2019expatriation": {},
+ "6634-Indemnit\u00e9s de transport": {},
+ "6638-Autres indemnit\u00e9s et avantages divers": {}
+ },
+ "664-Charges sociales": {
+ "6641-Charges sociales sur r\u00e9mun\u00e9ration du personnel national": {},
+ "6642-Charges sociales sur r\u00e9mun\u00e9ration du personnel non national": {}
+ },
+ "666-R\u00e9mun\u00e9rations et charges sociales de l\u2019exploitant individuel": {
+ "6661-R\u00e9mun\u00e9ration du travail de l\u2019exploitant": {},
+ "6662-Charges sociales": {}
+ },
+ "667-R\u00e9mun\u00e9ration transf\u00e9r\u00e9e de personnel ext\u00e9rieur": {
+ "6671-Personnel int\u00e9rimaire": {},
+ "6672-Personnel d\u00e9tach\u00e9 ou pr\u00eat\u00e9 \u00e0 l\u2019entit\u00e9": {}
+ },
+ "668-Autres charges sociales": {
+ "6681-Versements aux syndicats et comit\u00e9s d\u2019entreprise, d\u2019\u00e9tablissement": {},
+ "6682-Versements aux comit\u00e9s d\u2019hygi\u00e8ne et de s\u00e9curit\u00e9": {},
+ "6683-Versements et contributions aux autres \u0153uvres sociales": {},
+ "6684-M\u00e9decine du travail et pharmacie": {},
+ "6685-Assurances et organismes de sant\u00e9": {},
+ "6686-Assurances retraite et fonds de pension": {},
+ "6687-Majorations et p\u00e9nalit\u00e9s sociales": {},
+ "6688-Charges sociales diverses": {}
+ }
+ },
+ "67-Frais financiers et charges assimil\u00e9es": {
+ "671-Int\u00e9r\u00eats des emprunts": {
+ "6711-Emprunts obligataires": {},
+ "6712-Emprunts aupr\u00e8s des \u00e9tablissements de cr\u00e9dit": {},
+ "6713-Dettes li\u00e9es \u00e0 des participations": {},
+ "6714-Primes de remboursement des obligations": {}
+ },
+ "672-Int\u00e9r\u00eats dans loyers de location acquisition": {
+ "6722-Int\u00e9r\u00eats dans loyers de location acquisition / cr\u00e9dit-bail immobilier": {},
+ "6723-Int\u00e9r\u00eats dans loyers de location acquisition / cr\u00e9dit-bail mobilier": {},
+ "6724-Int\u00e9r\u00eats dans loyers de location acquisition / location-vente": {},
+ "6728-Int\u00e9r\u00eats dans loyers des autres locations acquisition": {}
+ },
+ "673-Escomptes accord\u00e9s": {},
+ "674-Autres int\u00e9r\u00eats": {
+ "6741-Avances re\u00e7ues et d\u00e9p\u00f4ts cr\u00e9diteurs": {},
+ "6742-Comptes courants bloqu\u00e9s": {},
+ "6743-Int\u00e9r\u00eats sur obligations cautionn\u00e9es": {},
+ "6744-Int\u00e9r\u00eats sur dettes commerciales": {},
+ "6745-Int\u00e9r\u00eats bancaires et sur op\u00e9rations de financement (escompte...)": {},
+ "6748-Int\u00e9r\u00eats sur dettes diverses": {}
+ },
+ "675-Escomptes des effets de commerce": {},
+ "676-Pertes de change financi\u00e8res": {},
+ "677-Pertes sur titres de placement": {
+ "6771-Pertes sur cessions de titres de placement": {},
+ "6772-Mali provenant d\u2019attribution gratuite d\u2019actions au personnel salari\u00e9 et aux dirigeants": {}
+ },
+ "678-Pertes et charges sur risques financiers": {
+ "6781-Sur rentes viag\u00e8res": {},
+ "6782-Sur op\u00e9rations financi\u00e8res": {},
+ "6784-Sur instruments de tr\u00e9sorerie": {}
+ },
+ "679-Charges pour d\u00e9pr\u00e9ciations et provisions pour risques \u00e0 court terme financi\u00e8res": {
+ "6791-Sur risques financiers": {},
+ "6795-Sur titres de placement": {},
+ "6798-Autres charges pour d\u00e9pr\u00e9ciations et provisions pour risques \u00e0 court terme financi\u00e8res": {}
+ }
+ },
+ "68-Dotations aux amortissements": {
+ "681-Dotations aux amortissements d\u2019exploitation": {
+ "6812-Dotations aux amortissements des immobilisations incorporelles": {},
+ "6813-Dotations aux amortissements des immobilisations corporelles": {}
+ }
+ },
+ "69-Dotations aux provisions et aux d\u00e9pr\u00e9ciations": {
+ "691-Dotations aux provisions et aux d\u00e9pr\u00e9ciations d\u2019exploitation": {
+ "6911-Dotations aux provisions pour risques et charges": {},
+ "6913-Dotations aux d\u00e9pr\u00e9ciations des immobilisations incorporelles": {},
+ "6914-Dotations aux d\u00e9pr\u00e9ciations des immobilisations corporelles": {}
+ },
+ "697-Dotations aux provisions et aux d\u00e9pr\u00e9ciations financi\u00e8res": {
+ "6971-Dotations aux provisions pour risques et charges": {},
+ "6972-Dotations aux d\u00e9pr\u00e9ciations des immobilisations financi\u00e8res": {}
+ }
+ },
+ "root_type": "Expense"
+ },
+ "7-Comptes de produits des activit\u00e9s ordinaires": {
+ "70-Ventes": {
+ "701-Ventes de marchandises": {
+ "7011-Dans la R\u00e9gion": {},
+ "7012-Hors R\u00e9gion": {},
+ "7013-Aux entit\u00e9s du groupe dans la R\u00e9gion": {},
+ "7014-Aux entit\u00e9s du groupe hors R\u00e9gion": {},
+ "7015-Sur internet": {},
+ "7019-Rabais, remises, ristournes accord\u00e9s (non ventil\u00e9s)": {}
+ },
+ "702-Ventes de produits finis": {
+ "7021-Dans la R\u00e9gion": {},
+ "7022-Hors R\u00e9gion": {},
+ "7023-Aux entit\u00e9s du groupe dans la R\u00e9gion": {},
+ "7024-Aux entit\u00e9s du groupe hors R\u00e9gion": {},
+ "7025-Sur internet": {},
+ "7029-Rabais, remises, ristournes accord\u00e9s (non ventil\u00e9s)": {}
+ },
+ "703-Ventes de produits interm\u00e9diaires": {
+ "7031-Dans la R\u00e9gion": {},
+ "7032-Hors R\u00e9gion": {},
+ "7033-Aux entit\u00e9s du groupe dans la R\u00e9gion": {},
+ "7034-Aux entit\u00e9s du groupe hors R\u00e9gion": {},
+ "7035-Sur internet": {},
+ "7039-Rabais, remises, ristournes accord\u00e9s (non ventil\u00e9s)": {}
+ },
+ "704-Ventes de produits r\u00e9siduels": {
+ "7041-Dans la R\u00e9gion": {},
+ "7042-Hors R\u00e9gion": {},
+ "7043-Aux entit\u00e9s du groupe dans la R\u00e9gion": {},
+ "7044-Aux entit\u00e9s du groupe hors R\u00e9gion": {},
+ "7045-Sur internet": {},
+ "7049-Rabais, remises, ristournes accord\u00e9s (non ventil\u00e9s)": {}
+ },
+ "705-Travaux factur\u00e9s": {
+ "7051-Dans la R\u00e9gion": {},
+ "7052-Hors R\u00e9gion": {},
+ "7053-Aux entit\u00e9s du groupe dans la R\u00e9gion": {},
+ "7054-Aux entit\u00e9s du groupe hors R\u00e9gion": {},
+ "7055-Sur internet": {},
+ "7059-Rabais, remises, ristournes accord\u00e9s (non ventil\u00e9s)": {}
+ },
+ "706-Services vendus": {
+ "7061-Dans la R\u00e9gion": {},
+ "7062-Hors R\u00e9gion": {},
+ "7063-Aux entit\u00e9s du groupe dans la R\u00e9gion": {},
+ "7064-Aux entit\u00e9s du groupe hors R\u00e9gion": {},
+ "7065-Sur internet": {},
+ "7069-Rabais, remises, ristournes accord\u00e9s (non ventil\u00e9s)": {}
+ },
+ "707-Produits accessoires": {
+ "7071-Ports, emballages perdus et autres frais factur\u00e9s": {},
+ "7072-Commissions et courtages": {},
+ "7073-Locations": {},
+ "7074-Bonis sur reprises et cessions d\u2019emballages": {},
+ "7075-Mise \u00e0 disposition de personnel": {},
+ "7076-Redevances pour brevets, logiciels, marques et droits similaires": {},
+ "7077-Services exploit\u00e9s dans l\u2019int\u00e9r\u00eat du personnel": {},
+ "7078-Autres produits accessoires": {}
+ }
+ },
+ "71-Subventions d\u2019exploitation": {
+ "711-Sur produits \u00e0 l\u2019exportation": {},
+ "712-Sur produits \u00e0 l\u2019importation": {},
+ "713-Sur produits de p\u00e9r\u00e9quation": {},
+ "714-Indemnit\u00e9s et subventions d\u2019exploitation (entit\u00e9 agricole)": {},
+ "718-Autres subventions d\u2019exploitation": {
+ "7181-Vers\u00e9es par l\u2019\u00c9tat et les collectivit\u00e9s publiques": {},
+ "7182-Vers\u00e9es par les organismes internationaux": {},
+ "7183-Vers\u00e9es par des tiers": {}
+ }
+ },
+ "72-Production immobilis\u00e9e": {
+ "721-Immobilisations incorporelles": {},
+ "722-Immobilisations corporelles": {
+ "7221-Immobilisations corporelles (hors actifs biologiques)": {},
+ "7222-Immobilisations corporelles (actifs biologiques)": {}
+ },
+ "724-Production auto-consomm\u00e9e": {},
+ "726-Immobilisations financi\u00e8res": {}
+ },
+ "73-Variations des stocks de biens et de services produits": {
+ "734-Variations des stocks de produits en cours": {
+ "7341-Produits en cours": {},
+ "7342-Travaux en cours": {}
+ },
+ "735-Variations des en-cours de services": {
+ "7351-\u00c9tudes en cours": {},
+ "7352-Prestations de services en cours": {}
+ },
+ "736-Variations des stocks de produits finis": {},
+ "737-Variations des stocks de produits interm\u00e9diaires et r\u00e9siduels": {
+ "7371-Produits interm\u00e9diaires": {},
+ "7372-Produits r\u00e9siduels": {}
+ }
+ },
+ "75-Autres produits": {
+ "751-Profits sur cr\u00e9ances clients et autres d\u00e9biteurs": {},
+ "752-Quote-part de r\u00e9sultat sur op\u00e9rations faites en commun": {
+ "7521-Quote-part transf\u00e9r\u00e9e de pertes (comptabilit\u00e9 du g\u00e9rant)": {},
+ "7525-B\u00e9n\u00e9fices attribu\u00e9s par transfert (comptabilit\u00e9 des associ\u00e9s non g\u00e9rants)": {}
+ },
+ "754-Produits des cessions courantes d\u2019immobilisations": {
+ "7541-Immobilisations incorporelles": {},
+ "7542-Immobilisations corporelles": {}
+ },
+ "756-Gains de change sur cr\u00e9ances et dettes commerciales": {},
+ "758-Produits divers": {
+ "7581-Indemnit\u00e9s de fonction et autres r\u00e9mun\u00e9rations d\u2019administrateurs": {},
+ "7582-Indemnit\u00e9s d\u2019assurances re\u00e7ues": {},
+ "7588-Autres produits divers": {}
+ },
+ "759-Reprises de charges pour d\u00e9pr\u00e9ciations et provisions pour risques \u00e0 court terme d\u2019exploitation": {
+ "7591-Sur risques \u00e0 court terme": {},
+ "7593-Sur stocks": {},
+ "7594-Sur cr\u00e9ances": {},
+ "7598-Sur autres charges pour d\u00e9pr\u00e9ciations et provisions pour risques \u00e0 court terme d\u2019exploitation": {}
+ }
+ },
+ "77-Revenus financiers et produits assimil\u00e9s": {
+ "771-Int\u00e9r\u00eats de pr\u00eats et cr\u00e9ances diverses": {
+ "7712-Int\u00e9r\u00eats de pr\u00eats": {},
+ "7713-Int\u00e9r\u00eats sur cr\u00e9ances diverses": {}
+ },
+ "772-Revenus de participations et autres titres immobilis\u00e9s": {
+ "7721-Revenus des titres de participation": {},
+ "7722-Revenus autres titres immobilis\u00e9s": {}
+ },
+ "773-Escomptes obtenus": {},
+ "774-Revenus de placement": {
+ "7745-Revenus des obligations": {},
+ "7746-Revenus des titres de placement": {}
+ },
+ "775-Int\u00e9r\u00eats dans loyers de location acquisition": {},
+ "776-Gains de change financiers": {},
+ "777-Gains sur cessions de titres de placement": {},
+ "778-Gains sur risques financiers": {
+ "7781-Sur rentes viag\u00e8res": {},
+ "7782-Sur op\u00e9rations financi\u00e8res": {},
+ "7784-Sur instruments de tr\u00e9sorerie": {}
+ },
+ "779-Reprises de charges pour d\u00e9pr\u00e9ciations et provisions \u00e0 court terme financi\u00e8res": {
+ "7791-Sur risques financiers": {},
+ "7795-Sur titres de placement": {},
+ "7798-Sur autres charges pour d\u00e9pr\u00e9ciations et provisions pour risques \u00e0 court terme financi\u00e8res": {}
+ }
+ },
+ "78-Transferts de charges": {
+ "781-Transferts de charges d\u2019exploitation": {},
+ "787-Transferts de charges financi\u00e8res": {}
+ },
+ "79-Reprises de provisions, de d\u00e9pr\u00e9ciations et autres": {
+ "791-Reprises de provisions et d\u00e9pr\u00e9ciations d\u2019exploitation": {
+ "7911-Pour risques et charges": {},
+ "7913-Des immobilisations incorporelles": {},
+ "7914-Des immobilisations corporelles": {}
+ },
+ "797-Reprises de provisions et d\u00e9pr\u00e9ciations financi\u00e8res": {
+ "7971-Pour risques et charges": {},
+ "7972-Des immobilisations financi\u00e8res": {}
+ },
+ "798-Reprises d\u2019amortissements": {},
+ "799-Reprises de subventions d\u2019investissement": {}
+ },
+ "root_type": "Income"
+ },
+ "8-Comptes des autres charges et des autres produits (CHARGES)": {
+ "81-Valeurs comptables des cessions d\u2019immobilisations": {
+ "811-Immobilisations incorporelles": {},
+ "812-Immobilisations corporelles": {},
+ "816-Immobilisations financi\u00e8res": {}
+ },
+ "83-Charges hors activit\u00e9s ordinaires": {
+ "831-Charges HAO constat\u00e9es": {},
+ "833-Charges li\u00e9es aux op\u00e9rations de restructuration": {},
+ "834-Pertes sur cr\u00e9ances HAO": {},
+ "835-Dons et lib\u00e9ralit\u00e9s accord\u00e9s": {},
+ "836-Abandons de cr\u00e9ances consentis": {},
+ "837-Charges li\u00e9es aux op\u00e9rations de liquidation": {},
+ "839-Charges pour d\u00e9pr\u00e9ciations et provisions pour risques \u00e0 court terme HAO": {}
+ },
+ "85-Dotations hors activit\u00e9s ordinaires": {
+ "851-Dotations aux provisions r\u00e9glement\u00e9es": {},
+ "852-Dotations aux amortissements HAO": {},
+ "853-Dotations aux d\u00e9pr\u00e9ciations HAO": {},
+ "854-Dotations aux provisions pour risques et charges HAO": {},
+ "858-Autres dotations HAO": {}
+ },
+ "87-Participation des travailleurs": {
+ "871-Participation l\u00e9gale aux b\u00e9n\u00e9fices": {},
+ "874-Participation contractuelle aux b\u00e9n\u00e9fices": {},
+ "878-Autres participations": {}
+ },
+ "89-Imp\u00f4ts sur le r\u00e9sultat": {
+ "891-Imp\u00f4ts sur les b\u00e9n\u00e9fices de l\u2019exercice": {
+ "8911-Activit\u00e9s exerc\u00e9es dans l\u2019\u00c9tat": {},
+ "8912-Activit\u00e9s exerc\u00e9es dans les autres \u00c9tats de la R\u00e9gion": {},
+ "8913-Activit\u00e9s exerc\u00e9es hors R\u00e9gion": {}
+ },
+ "892-Rappel d\u2019imp\u00f4ts sur r\u00e9sultats ant\u00e9rieurs": {},
+ "895-Imp\u00f4t minimum forfaitaire IMF": {},
+ "899-D\u00e9gr\u00e8vements et annulations d\u2019imp\u00f4ts sur r\u00e9sultats ant\u00e9rieurs": {
+ "8991-D\u00e9gr\u00e8vements": {},
+ "8994-Annulations pour pertes r\u00e9troactives": {}
+ }
+ },
+ "root_type": "Expense"
+ },
+ "8-Comptes des autres charges et des autres produits (PRODUITS)": {
+ "82-Produits des cessions d\u2019immobilisations": {
+ "821-Immobilisations incorporelles": {},
+ "822-Immobilisations corporelles": {},
+ "826-Immobilisations financi\u00e8res": {}
+ },
+ "84-Produits hors activit\u00e9s ordinaires": {
+ "841-Produits HAO constat\u00e9s": {},
+ "843-Produits li\u00e9s aux op\u00e9rations de restructuration": {},
+ "844-Indemnit\u00e9s et subventions HAO (entit\u00e9 agricole)": {},
+ "845-Dons et lib\u00e9ralit\u00e9s obtenus": {},
+ "846-Abandons de cr\u00e9ances obtenus": {},
+ "847-Produits li\u00e9s aux op\u00e9rations de liquidation": {},
+ "848-Transferts de charges HAO": {},
+ "849-Reprises de charges pour d\u00e9pr\u00e9ciations et provisions pour risques \u00e0 court terme HAO": {}
+ },
+ "86-Reprises de charges, provisions et d\u00e9pr\u00e9ciations HAO": {
+ "861-Reprises de provisions r\u00e9glement\u00e9es": {},
+ "862-Reprises d\u2019amortissements HAO": {},
+ "863-Reprises de d\u00e9pr\u00e9ciations HAO": {},
+ "864-Reprises de provisions pour risques et charges HAO": {},
+ "868-Autres reprises HAO": {}
+ },
+ "88-Subventions d\u2019\u00e9quilibre": {
+ "881-\u00c9tat": {},
+ "884-Collectivit\u00e9s publiques": {},
+ "886-Groupe": {},
+ "888-Autres": {}
+ },
+ "root_type": "Income"
+ }
+ }
+}
\ No newline at end of file
diff --git a/erpnext/accounts/doctype/account/chart_of_accounts/verified/ml_plan_comptable_avec_code.json b/erpnext/accounts/doctype/account/chart_of_accounts/verified/ml_plan_comptable_avec_code.json
new file mode 100644
index 00000000000..6cb3e8a1806
--- /dev/null
+++ b/erpnext/accounts/doctype/account/chart_of_accounts/verified/ml_plan_comptable_avec_code.json
@@ -0,0 +1,4208 @@
+{
+ "country_code": "ml",
+ "name": "Syscohada - Plan Comptable avec code",
+ "tree": {
+ "Comptes de ressources durables": {
+ "Capital": {
+ "Capital social": {
+ "Capital souscrit, non appel\u00e9": {
+ "account_number": "1011"
+ },
+ "Capital souscrit, appel\u00e9, non vers\u00e9": {
+ "account_number": "1012"
+ },
+ "Capital souscrit, appel\u00e9, vers\u00e9, non amorti": {
+ "account_number": "1013"
+ },
+ "Capital souscrit, appel\u00e9, vers\u00e9, amorti": {
+ "account_number": "1014"
+ },
+ "Capital souscrit soumis \u00e0 des conditions particuli\u00e8res": {
+ "account_number": "1018"
+ },
+ "account_number": "101"
+ },
+ "Capital par dotation": {
+ "Dotation initiale": {
+ "account_number": "1021"
+ },
+ "Dotations compl\u00e9mentaires": {
+ "account_number": "1022"
+ },
+ "Autres dotations": {
+ "account_number": "1028"
+ },
+ "account_number": "102"
+ },
+ "Capital personnel": {
+ "account_number": "103"
+ },
+ "Compte de l\u2019exploitant": {
+ "Apports temporaires": {
+ "account_number": "1041"
+ },
+ "Op\u00e9rations courantes": {
+ "account_number": "1042"
+ },
+ "R\u00e9mun\u00e9rations, imp\u00f4ts et autres charges personnelles": {
+ "account_number": "1043"
+ },
+ "Pr\u00e9l\u00e8vements d\u2019autoconsommation": {
+ "account_number": "1047"
+ },
+ "Autres pr\u00e9l\u00e8vements": {
+ "account_number": "1048"
+ },
+ "account_number": "104"
+ },
+ "Primes li\u00e9es au capital social": {
+ "Primes d\u2019\u00e9mission": {
+ "account_number": "1051"
+ },
+ "Primes d\u2019apport": {
+ "account_number": "1052"
+ },
+ "Primes de fusion": {
+ "account_number": "1053"
+ },
+ "Primes de conversion": {
+ "account_number": "1054"
+ },
+ "Autres primes": {
+ "account_number": "1058"
+ },
+ "account_number": "105"
+ },
+ "\u00c9carts de r\u00e9\u00e9valuation": {
+ "\u00c9carts de r\u00e9\u00e9valuation l\u00e9gale": {
+ "account_number": "1061"
+ },
+ "\u00c9carts de r\u00e9\u00e9valuation libre": {
+ "account_number": "1062"
+ },
+ "account_number": "106"
+ },
+ "Apporteurs, capital souscrit, non appel\u00e9": {
+ "account_number": "109"
+ },
+ "account_number": "10"
+ },
+ "R\u00e9serves": {
+ "R\u00e9serve l\u00e9gale": {
+ "account_number": "111"
+ },
+ "R\u00e9serves statutaires ou contractuelles": {
+ "account_number": "112"
+ },
+ "R\u00e9serves r\u00e9glement\u00e9es": {
+ "R\u00e9serves de plus-values nettes \u00e0 long terme": {
+ "account_number": "1131"
+ },
+ "R\u00e9serves d\u2019attribution gratuite d\u2019actions au personnel salari\u00e9 et aux dirigeants": {
+ "account_number": "1132"
+ },
+ "R\u00e9serves cons\u00e9cutives \u00e0 l\u2019octroi de subventions d\u2019investissement": {
+ "account_number": "1133"
+ },
+ "R\u00e9serves des valeurs mobili\u00e8res donnant acc\u00e8s au capital": {
+ "account_number": "1134"
+ },
+ "Autres r\u00e9serves r\u00e9glement\u00e9es": {
+ "account_number": "1135"
+ },
+ "account_number": "113"
+ },
+ "Autres r\u00e9serves": {
+ "R\u00e9serves facultatives": {
+ "account_number": "1181"
+ },
+ "R\u00e9serves diverses": {
+ "account_number": "1188"
+ },
+ "account_number": "118"
+ },
+ "account_number": "11"
+ },
+ "Report \u00e0 nouveau": {
+ "Report \u00e0 nouveau cr\u00e9diteur": {
+ "account_number": "121"
+ },
+ "Report \u00e0 nouveau d\u00e9biteur": {
+ "Perte nette \u00e0 reporter": {
+ "account_number": "1291"
+ },
+ "Perte Amortissements r\u00e9put\u00e9s diff\u00e9r\u00e9s": {
+ "account_number": "1292"
+ },
+ "account_number": "129"
+ },
+ "account_number": "12"
+ },
+ "R\u00e9sultat net de l\u2019exercice": {
+ "R\u00e9sultat en instance d\u2019affectation": {
+ "R\u00e9sultat en instance d\u2019affectation : b\u00e9n\u00e9fice": {
+ "account_number": "1301"
+ },
+ "R\u00e9sultat en instance d\u2019affectation : perte": {
+ "account_number": "1309"
+ },
+ "account_number": "130"
+ },
+ "R\u00e9sultat net : b\u00e9n\u00e9fice": {
+ "account_number": "131"
+ },
+ "Marge commerciale (MC)": {
+ "account_number": "132"
+ },
+ "Valeur ajout\u00e9e (VA)": {
+ "account_number": "133"
+ },
+ "Exc\u00e9dent brut d\u2019exploitation (EBE)": {
+ "account_number": "134"
+ },
+ "R\u00e9sultat d\u2019exploitation (RE)": {
+ "account_number": "135"
+ },
+ "R\u00e9sultat financier (RF)": {
+ "account_number": "136"
+ },
+ "R\u00e9sultat des activit\u00e9s ordinaires (RAO)": {
+ "account_number": "137"
+ },
+ "R\u00e9sultat hors activit\u00e9s ordinaires (RHAO)": {
+ "R\u00e9sultat de fusion": {
+ "account_number": "1381"
+ },
+ "R\u00e9sultat d\u2019apport partiel d\u2019actif": {
+ "account_number": "1382"
+ },
+ "R\u00e9sultat de scission": {
+ "account_number": "1383"
+ },
+ "R\u00e9sultat de liquidation": {
+ "account_number": "1384"
+ },
+ "account_number": "138"
+ },
+ "R\u00e9sultat net : perte": {
+ "account_number": "139"
+ },
+ "account_number": "13"
+ },
+ "Subventions d\u2019investissement": {
+ "Subventions d\u2019\u00e9quipement": {
+ "\u00c9tat": {
+ "account_number": "1411"
+ },
+ "R\u00e9gions": {
+ "account_number": "1412"
+ },
+ "D\u00e9partements": {
+ "account_number": "1413"
+ },
+ "Communes et collectivit\u00e9s publiques d\u00e9centralis\u00e9es": {
+ "account_number": "1414"
+ },
+ "Entit\u00e9s publiques ou mixtes": {
+ "account_number": "1415"
+ },
+ "Entit\u00e9s et organismes priv\u00e9s": {
+ "account_number": "1416"
+ },
+ "Organismes internationaux": {
+ "account_number": "1417"
+ },
+ "Autres": {
+ "account_number": "1418"
+ },
+ "account_number": "141"
+ },
+ "Autres subventions d\u2019investissement": {
+ "account_number": "148"
+ },
+ "account_number": "14"
+ },
+ "Provisions r\u00e9glement\u00e9es et fonds assimil\u00e9s": {
+ "Amortissements d\u00e9rogatoires": {
+ "account_number": "151"
+ },
+ "Plus-values de cession \u00e0 r\u00e9investir": {
+ "account_number": "152"
+ },
+ "Fonds r\u00e9glement\u00e9s": {
+ "Fonds National": {
+ "account_number": "1531"
+ },
+ "Pr\u00e9l\u00e8vement pour le Budget": {
+ "account_number": "1532"
+ },
+ "account_number": "153"
+ },
+ "Provisions sp\u00e9ciales de r\u00e9\u00e9valuation": {
+ "account_number": "154"
+ },
+ "Provisions r\u00e9glement\u00e9es relatives aux immobilisations": {
+ "Reconstitution des gisements miniers et p\u00e9troliers": {
+ "account_number": "1551"
+ },
+ "account_number": "155"
+ },
+ "Provisions r\u00e9glement\u00e9es relatives aux stocks": {
+ "Hausse de prix": {
+ "account_number": "1561"
+ },
+ "Fluctuation des cours": {
+ "account_number": "1562"
+ },
+ "account_number": "156"
+ },
+ "Provisions pour investissement": {
+ "account_number": "157"
+ },
+ "Autres provisions et fonds r\u00e9glement\u00e9s": {
+ "account_number": "158"
+ },
+ "account_number": "15"
+ },
+ "Emprunts et dettes assimil\u00e9es": {
+ "Emprunts obligataires": {
+ "Emprunts obligataires ordinaires": {
+ "account_number": "1611"
+ },
+ "Emprunts obligataires convertibles en actions": {
+ "account_number": "1612"
+ },
+ "Emprunts obligataires remboursables en actions": {
+ "account_number": "1613"
+ },
+ "Autres emprunts obligataires": {
+ "account_number": "1618"
+ },
+ "account_number": "161"
+ },
+ "Emprunts et dettes aupr\u00e8s des \u00e9tablissements de cr\u00e9dit": {
+ "account_number": "162"
+ },
+ "Avances re\u00e7ues de l\u2019\u00c9tat": {
+ "account_number": "163"
+ },
+ "Avances re\u00e7ues et comptes courants bloqu\u00e9s": {
+ "account_number": "164"
+ },
+ "D\u00e9p\u00f4ts et cautionnements re\u00e7us": {
+ "D\u00e9p\u00f4ts": {
+ "account_number": "1651"
+ },
+ "Cautionnements": {
+ "account_number": "1652"
+ },
+ "account_number": "165"
+ },
+ "Int\u00e9r\u00eats courus": {
+ "Sur emprunts obligataires": {
+ "account_number": "1661"
+ },
+ "Sur emprunts et dettes aupr\u00e8s des \u00e9tablissements de cr\u00e9dit": {
+ "account_number": "1662"
+ },
+ "Sur avances re\u00e7ues de l\u2019\u00c9tat": {
+ "account_number": "1663"
+ },
+ "Sur avances re\u00e7ues et comptes courants bloqu\u00e9s": {
+ "account_number": "1664"
+ },
+ "Sur d\u00e9p\u00f4ts et cautionnements re\u00e7us": {
+ "account_number": "1665"
+ },
+ "Sur avances assorties de conditions particuli\u00e8res": {
+ "account_number": "1667"
+ },
+ "Sur autres emprunts et dettes": {
+ "account_number": "1668"
+ },
+ "account_number": "166"
+ },
+ "Avances assorties de conditions particuli\u00e8res": {
+ "Avances bloqu\u00e9es pour augmentation du capital": {
+ "account_number": "1671"
+ },
+ "Avances conditionn\u00e9es par l\u2019\u00c9tat": {
+ "account_number": "1672"
+ },
+ "Avances conditionn\u00e9es par les autres organismes africains": {
+ "account_number": "1673"
+ },
+ "Avances conditionn\u00e9es par les organismes internationaux": {
+ "account_number": "1674"
+ },
+ "account_number": "167"
+ },
+ "Autres emprunts et dettes": {
+ "Rentes viag\u00e8res capitalis\u00e9es": {
+ "account_number": "1681"
+ },
+ "Billets de fonds": {
+ "account_number": "1682"
+ },
+ "Dettes cons\u00e9cutives \u00e0 des titres emprunt\u00e9s": {
+ "account_number": "1683"
+ },
+ "Emprunts participatifs": {
+ "account_number": "1684"
+ },
+ "Participation des travailleurs aux b\u00e9n\u00e9fices": {
+ "account_number": "1685"
+ },
+ "Emprunts et dettes contract\u00e9s aupr\u00e8s des autres tiers": {
+ "account_number": "1686"
+ },
+ "account_number": "168"
+ },
+ "account_number": "16"
+ },
+ "Dettes de location acquisition": {
+ "Dettes de location acquisition / cr\u00e9dit bail immobilier": {
+ "account_number": "172"
+ },
+ "Dettes de location acquisition / cr\u00e9dit bail mobilier": {
+ "account_number": "173"
+ },
+ "Dettes de location acquisition / location de vente": {
+ "account_number": "174"
+ },
+ "Int\u00e9r\u00eats courus": {
+ "Sur dettes de location acquisition / cr\u00e9dit-bail immobilier": {
+ "account_number": "1762"
+ },
+ "Sur dettes de location acquisition / cr\u00e9dit-bail mobilier": {
+ "account_number": "1763"
+ },
+ "Sur dettes de location acquisition / location-vente": {
+ "account_number": "1764"
+ },
+ "Sur autres dettes de location acquisition": {
+ "account_number": "1768"
+ },
+ "account_number": "176"
+ },
+ "Autres dettes de location acquisition": {
+ "account_number": "178"
+ },
+ "account_number": "17"
+ },
+ "Dettes li\u00e9es \u00e0 des participations et comptes de liaison des \u00e9tablissements et soci\u00e9t\u00e9s en participation": {
+ "Dettes li\u00e9es \u00e0 des participations": {
+ "Dettes li\u00e9es \u00e0 des participations (groupe)": {
+ "account_number": "1811"
+ },
+ "Dettes li\u00e9es \u00e0 des participations (hors groupe)": {
+ "account_number": "1812"
+ },
+ "account_number": "181"
+ },
+ "Dettes li\u00e9es \u00e0 des soci\u00e9t\u00e9s en participation": {
+ "account_number": "182"
+ },
+ "Int\u00e9r\u00eats courus sur dettes li\u00e9es \u00e0 des participations": {
+ "account_number": "183"
+ },
+ "Comptes permanents bloqu\u00e9s des \u00e9tablissements et succursales": {
+ "account_number": "184"
+ },
+ "Comptes permanents non bloqu\u00e9s des \u00e9tablissements et succursales": {
+ "account_number": "185"
+ },
+ "Comptes de liaison charges": {
+ "account_number": "186"
+ },
+ "Comptes de liaison produits": {
+ "account_number": "187"
+ },
+ "Comptes de liaison des soci\u00e9t\u00e9s en participation": {
+ "account_number": "188"
+ },
+ "account_number": "18"
+ },
+ "Provisions pour risques et charges": {
+ "Provisions pour litiges": {
+ "account_number": "191"
+ },
+ "Provisions pour garanties donn\u00e9es aux clients": {
+ "account_number": "192"
+ },
+ "Provisions pour pertes sur march\u00e9s \u00e0 ach\u00e8vement futur": {
+ "account_number": "193"
+ },
+ "Provisions pour pertes de change": {
+ "account_number": "194"
+ },
+ "Provisions pour imp\u00f4ts": {
+ "account_number": "195"
+ },
+ "Provisions pour pensions et obligations similaires": {
+ "Provisions pour pensions et obligations similaires engagement de retraite": {
+ "account_number": "1961"
+ },
+ "Actif du r\u00e9gime de retraite": {
+ "account_number": "1962"
+ },
+ "account_number": "196"
+ },
+ "Provisions pour restructuration": {
+ "account_number": "197"
+ },
+ "Autres provisions pour risques et charges": {
+ "Provisions pour amendes et p\u00e9nalit\u00e9s": {
+ "account_number": "1981"
+ },
+ "Provisions pour propre assureur": {
+ "account_number": "1983"
+ },
+ "Provisions pour d\u00e9mant\u00e8lement et remise en \u00e9tat": {
+ "account_number": "1984"
+ },
+ "Provisions pour droits \u00e0 r\u00e9duction ou avantage en nature (ch\u00e8ques cadeau, cartes de fid\u00e9lit\u00e9...)": {
+ "account_number": "1985"
+ },
+ "Provisions pour divers risques et charges": {
+ "account_number": "1988"
+ },
+ "account_number": "198"
+ },
+ "account_number": "19"
+ },
+ "root_type": "Equity",
+ "account_number": "1"
+ },
+ "Comptes d\u2019actif immobilis\u00e9": {
+ "Immobilisations incorporelles": {
+ "account_type": "Fixed Asset",
+ "Frais de d\u00e9veloppement": {
+ "account_type": "Fixed Asset",
+ "account_number": "211"
+ },
+ "Brevets, licences, concessions et droits similaires": {
+ "account_type": "Fixed Asset",
+ "Brevets": {
+ "account_type": "Fixed Asset",
+ "account_number": "2121"
+ },
+ "Licences": {
+ "account_type": "Fixed Asset",
+ "account_number": "2122"
+ },
+ "Concessions de service public": {
+ "account_type": "Fixed Asset",
+ "account_number": "2123"
+ },
+ "Autres concessions et droits similaires": {
+ "account_type": "Fixed Asset",
+ "account_number": "2128"
+ },
+ "account_number": "212"
+ },
+ "Logiciels et sites internet": {
+ "account_type": "Fixed Asset",
+ "Logiciels": {
+ "account_type": "Fixed Asset",
+ "account_number": "2131"
+ },
+ "Sites internet": {
+ "account_type": "Fixed Asset",
+ "account_number": "2132"
+ },
+ "account_number": "213"
+ },
+ "Marques": {
+ "account_type": "Fixed Asset",
+ "account_number": "214"
+ },
+ "Fonds commercial": {
+ "account_type": "Fixed Asset",
+ "account_number": "215"
+ },
+ "Droit au bail": {
+ "account_type": "Fixed Asset",
+ "account_number": "216"
+ },
+ "Investissements de cr\u00e9ation": {
+ "account_type": "Fixed Asset",
+ "account_number": "217"
+ },
+ "Autres droits et valeurs incorporels": {
+ "account_type": "Fixed Asset",
+ "Frais de prospection et d\u2019\u00e9valuation de ressources min\u00e9rales": {
+ "account_type": "Fixed Asset",
+ "account_number": "2181"
+ },
+ "Co\u00fbts d\u2019obtention du contrat": {
+ "account_type": "Fixed Asset",
+ "account_number": "2182"
+ },
+ "Fichiers clients, notices, titres de journaux et magazines": {
+ "account_type": "Fixed Asset",
+ "account_number": "2183"
+ },
+ "Co\u00fbts des franchises": {
+ "account_type": "Fixed Asset",
+ "account_number": "2184"
+ },
+ "Divers droits et valeurs incorporelles": {
+ "account_type": "Fixed Asset",
+ "account_number": "2188"
+ },
+ "account_number": "218"
+ },
+ "Immobilisations incorporelles en cours": {
+ "account_type": "Fixed Asset",
+ "Frais de d\u00e9veloppement": {
+ "account_type": "Fixed Asset",
+ "account_number": "2191"
+ },
+ "Logiciels et internet": {
+ "account_type": "Fixed Asset",
+ "account_number": "2193"
+ },
+ "Autres droits et valeurs incorporels": {
+ "account_type": "Fixed Asset",
+ "account_number": "2198"
+ },
+ "account_number": "219"
+ },
+ "account_number": "21"
+ },
+ "Terrains": {
+ "account_type": "Fixed Asset",
+ "Terrains agricoles et forestiers": {
+ "account_type": "Fixed Asset",
+ "Terrains d\u2019exploitation agricole": {
+ "account_type": "Fixed Asset",
+ "account_number": "2211"
+ },
+ "Terrains d\u2019exploitation foresti\u00e8re": {
+ "account_type": "Fixed Asset",
+ "account_number": "2212"
+ },
+ "Autres terrains": {
+ "account_type": "Fixed Asset",
+ "account_number": "2218"
+ },
+ "account_number": "221"
+ },
+ "Terrains nus": {
+ "account_type": "Fixed Asset",
+ "Terrains \u00e0 b\u00e2tir": {
+ "account_type": "Fixed Asset",
+ "account_number": "2221"
+ },
+ "Autres terrains nus": {
+ "account_type": "Fixed Asset",
+ "account_number": "2228"
+ },
+ "account_number": "222"
+ },
+ "Terrains b\u00e2tis": {
+ "account_type": "Fixed Asset",
+ "Pour b\u00e2timents industriels et agricoles": {
+ "account_type": "Fixed Asset",
+ "account_number": "2231"
+ },
+ "Pour b\u00e2timents administratifs et commerciaux": {
+ "account_type": "Fixed Asset",
+ "account_number": "2232"
+ },
+ "Pour b\u00e2timents affect\u00e9s aux autres op\u00e9rations professionnelles": {
+ "account_type": "Fixed Asset",
+ "account_number": "2234"
+ },
+ "Pour b\u00e2timents affect\u00e9s aux autres op\u00e9rations non professionnelles": {
+ "account_type": "Fixed Asset",
+ "account_number": "2235"
+ },
+ "Autres terrains b\u00e2tis": {
+ "account_type": "Fixed Asset",
+ "account_number": "2238"
+ },
+ "account_number": "223"
+ },
+ "Travaux de mise en valeur des terrains": {
+ "account_type": "Fixed Asset",
+ "Plantation d\u2019arbres et d\u2019arbustes": {
+ "account_type": "Fixed Asset",
+ "account_number": "2241"
+ },
+ "Am\u00e9liorations du fonds": {
+ "account_type": "Fixed Asset",
+ "account_number": "2245"
+ },
+ "Autres travaux": {
+ "account_type": "Fixed Asset",
+ "account_number": "2248"
+ },
+ "account_number": "224"
+ },
+ "Terrains de carri\u00e8res tr\u00e9fonds": {
+ "account_type": "Fixed Asset",
+ "Carri\u00e8res": {
+ "account_type": "Fixed Asset",
+ "account_number": "2251"
+ },
+ "account_number": "225"
+ },
+ "Terrains am\u00e9nag\u00e9s": {
+ "account_type": "Fixed Asset",
+ "Parkings": {
+ "account_type": "Fixed Asset",
+ "account_number": "2261"
+ },
+ "account_number": "226"
+ },
+ "Terrains mis en concession": {
+ "account_type": "Fixed Asset",
+ "account_number": "227"
+ },
+ "Autres terrains": {
+ "account_type": "Fixed Asset",
+ "Terrains immeubles de placement": {
+ "account_type": "Fixed Asset",
+ "account_number": "2281"
+ },
+ "Terrains des logements affect\u00e9s au personnel": {
+ "account_type": "Fixed Asset",
+ "account_number": "2285"
+ },
+ "Terrains de location acquisition": {
+ "account_type": "Fixed Asset",
+ "account_number": "2286"
+ },
+ "Divers terrains": {
+ "account_type": "Fixed Asset",
+ "account_number": "2288"
+ },
+ "account_number": "228"
+ },
+ "Am\u00e9nagements de terrains en cours": {
+ "account_type": "Fixed Asset",
+ "Terrains agricoles et forestiers": {
+ "account_type": "Fixed Asset",
+ "account_number": "2291"
+ },
+ "Terrains nus": {
+ "account_type": "Fixed Asset",
+ "account_number": "2292"
+ },
+ "Terrains de carri\u00e8res tr\u00e9fonds": {
+ "account_type": "Fixed Asset",
+ "account_number": "2295"
+ },
+ "Autres terrains": {
+ "account_type": "Fixed Asset",
+ "account_number": "2298"
+ },
+ "account_number": "229"
+ },
+ "account_number": "22"
+ },
+ "B\u00e2timents, installations techniques et agencements": {
+ "B\u00e2timents industriels, agricoles, administratifs et commerciaux sur sol propre": {
+ "B\u00e2timents industriels": {
+ "account_number": "2311"
+ },
+ "B\u00e2timents agricoles": {
+ "account_number": "2312"
+ },
+ "B\u00e2timents administratifs et commerciaux": {
+ "account_number": "2313"
+ },
+ "B\u00e2timents affect\u00e9s au logement du personnel": {
+ "account_number": "2314"
+ },
+ "B\u00e2timents immeubles de placement": {
+ "account_number": "2315"
+ },
+ "B\u00e2timents de location acquisition": {
+ "account_number": "2316"
+ },
+ "account_number": "231"
+ },
+ "B\u00e2timents industriels, agricoles, administratifs et commerciaux sur sol d\u2019autrui": {
+ "B\u00e2timents industriels": {
+ "account_number": "2321"
+ },
+ "B\u00e2timents agricoles": {
+ "account_number": "2322"
+ },
+ "B\u00e2timents administratifs et commerciaux": {
+ "account_number": "2323"
+ },
+ "B\u00e2timents affect\u00e9s au logement du personnel": {
+ "account_number": "2324"
+ },
+ "B\u00e2timents immeubles de placement": {
+ "account_number": "2325"
+ },
+ "B\u00e2timents de location acquisition": {
+ "account_number": "2326"
+ },
+ "account_number": "232"
+ },
+ "Ouvrages d\u2019infrastructure": {
+ "Voies de terre": {
+ "account_number": "2331"
+ },
+ "Voies de fer": {
+ "account_number": "2332"
+ },
+ "Voies d\u2019eau": {
+ "account_number": "2333"
+ },
+ "Barrages, Digues": {
+ "account_number": "2334"
+ },
+ "Pistes d\u2019a\u00e9rodrome": {
+ "account_number": "2335"
+ },
+ "Autres ouvrages d\u2019infrastructures": {
+ "account_number": "2338"
+ },
+ "account_number": "233"
+ },
+ "Am\u00e9nagements, agencements et installations techniques": {
+ "Installations complexes sp\u00e9cialis\u00e9es sur sol propre": {
+ "account_number": "2341"
+ },
+ "Installations complexes sp\u00e9cialis\u00e9es sur sol d\u2019autrui": {
+ "account_number": "2342"
+ },
+ "Installations \u00e0 caract\u00e8re sp\u00e9cifique sur sol propre": {
+ "account_number": "2343"
+ },
+ "Installations \u00e0 caract\u00e8re sp\u00e9cifique sur sol d\u2019autrui": {
+ "account_number": "2344"
+ },
+ "Am\u00e9nagements et agencements des b\u00e2timents": {
+ "account_number": "2345"
+ },
+ "account_number": "234"
+ },
+ "Am\u00e9nagements de bureaux": {
+ "Installations g\u00e9n\u00e9rales": {
+ "account_number": "2351"
+ },
+ "Autres am\u00e9nagements de bureaux": {
+ "account_number": "2358"
+ },
+ "account_number": "235"
+ },
+ "B\u00e2timents industriels, agricoles et commerciaux mis en concession": {
+ "account_number": "237"
+ },
+ "Autres installations et agencements": {
+ "account_number": "238"
+ },
+ "B\u00e2timents am\u00e9nagements, agencements et installations en cours": {
+ "B\u00e2timents en cours": {
+ "account_number": "2391"
+ },
+ "Installations en cours": {
+ "account_number": "2392"
+ },
+ "Ouvrages d\u2019infrastructure en cours": {
+ "account_number": "2393"
+ },
+ "Am\u00e9nagements et agencements et installations techniques en cours": {
+ "account_number": "2394"
+ },
+ "Am\u00e9nagements de bureaux en cours": {
+ "account_number": "2395"
+ },
+ "Autres installations et agencements en cours": {
+ "account_number": "2398"
+ },
+ "account_number": "239"
+ },
+ "account_number": "23"
+ },
+ "Mat\u00e9riel, mobilier et actifs biologiques": {
+ "Mat\u00e9riel et outillage industriel et commercial": {
+ "Mat\u00e9riel industriel": {
+ "account_number": "2411"
+ },
+ "Outillage industriel": {
+ "account_number": "2412"
+ },
+ "Mat\u00e9riel commercial": {
+ "account_number": "2413"
+ },
+ "Outillage commercial": {
+ "account_number": "2414"
+ },
+ "Mat\u00e9riel & outillage industriel et commercial de location-acquisition": {
+ "account_number": "2416"
+ },
+ "account_number": "241"
+ },
+ "Mat\u00e9riel et outillage agricole": {
+ "Mat\u00e9riel agricole": {
+ "account_number": "2421"
+ },
+ "Outillage agricole": {
+ "account_number": "2422"
+ },
+ "Mat\u00e9riel & outillage agricole de location-acquisition": {
+ "account_number": "2426"
+ },
+ "account_number": "242"
+ },
+ "Mat\u00e9riel d\u2019emballage r\u00e9cup\u00e9rable et identifiable": {
+ "account_number": "243"
+ },
+ "Mat\u00e9riel et mobilier": {
+ "Mat\u00e9riel de bureau": {
+ "account_number": "2441"
+ },
+ "Mat\u00e9riel informatique": {
+ "account_number": "2442"
+ },
+ "Mat\u00e9riel bureautique": {
+ "account_number": "2443"
+ },
+ "Mobilier de bureau": {
+ "account_number": "2444"
+ },
+ "Mat\u00e9riel et mobilier immeubles de placement": {
+ "account_number": "2445"
+ },
+ "Mat\u00e9riel et mobilier de location acquisition": {
+ "account_number": "2446"
+ },
+ "Mat\u00e9riel et mobilier des logements du personnel": {
+ "account_number": "2447"
+ },
+ "account_number": "244"
+ },
+ "Mat\u00e9riel de transport": {
+ "Mat\u00e9riel automobile": {
+ "account_number": "2451"
+ },
+ "Mat\u00e9riel ferroviaire": {
+ "account_number": "2452"
+ },
+ "Mat\u00e9riel fluvial, lagunaire": {
+ "account_number": "2453"
+ },
+ "Mat\u00e9riel naval": {
+ "account_number": "2454"
+ },
+ "Mat\u00e9riel a\u00e9rien": {
+ "account_number": "2455"
+ },
+ "Mat\u00e9riel de transport de location-acquisition": {
+ "account_number": "2456"
+ },
+ "Mat\u00e9riel hippomobile": {
+ "account_number": "2457"
+ },
+ "Autres mat\u00e9riels de transport": {
+ "account_number": "2458"
+ },
+ "account_number": "245"
+ },
+ "Actifs biologiques": {
+ "Cheptel, animaux de trait": {
+ "account_number": "2461"
+ },
+ "Cheptel, animaux reproducteurs": {
+ "account_number": "2462"
+ },
+ "Animaux de garde": {
+ "account_number": "2463"
+ },
+ "Plantations agricoles": {
+ "account_number": "2465"
+ },
+ "Autres actifs biologiques": {
+ "account_number": "2468"
+ },
+ "account_number": "246"
+ },
+ "Agencements, am\u00e9nagements du mat\u00e9riel et actifs biologiques": {
+ "Agencements et am\u00e9nagements du mat\u00e9riel": {
+ "account_number": "2471"
+ },
+ "Agencements et am\u00e9nagements des actifs biologiques": {
+ "account_number": "2472"
+ },
+ "Autres agencements, am\u00e9nagements du mat\u00e9riel et actifs biologiques": {
+ "account_number": "2478"
+ },
+ "account_number": "247"
+ },
+ "Autres mat\u00e9riels et mobiliers": {
+ "Collections et \u0153uvres d\u2019art": {
+ "account_number": "2481"
+ },
+ "Divers mat\u00e9riels mobiliers": {
+ "account_number": "2488"
+ },
+ "account_number": "248"
+ },
+ "Mat\u00e9riels et actifs biologiques en cours": {
+ "Mat\u00e9riel et outillage industriel et commercial": {
+ "account_number": "2491"
+ },
+ "Mat\u00e9riel et outillage agricole": {
+ "account_number": "2492"
+ },
+ "Mat\u00e9riel d\u2019emballage r\u00e9cup\u00e9rable et identifiable": {
+ "account_number": "2493"
+ },
+ "Mat\u00e9riel et mobilier de bureau": {
+ "account_number": "2494"
+ },
+ "Mat\u00e9riel de transport": {
+ "account_number": "2495"
+ },
+ "Actifs biologiques": {
+ "account_number": "2496"
+ },
+ "Agencements am\u00e9nagements du mat\u00e9riel et actifs biologiques": {
+ "account_number": "2497"
+ },
+ "Autres mat\u00e9riels et actifs biologiques en cours": {
+ "account_number": "2498"
+ },
+ "account_number": "249"
+ },
+ "account_number": "24"
+ },
+ "Avances et acomptes vers\u00e9s sur immobilisations": {
+ "Avances et acomptes vers\u00e9s sur immobilisations incorporelles": {
+ "account_number": "251"
+ },
+ "Avances et acomptes vers\u00e9s sur immobilisations corporelles": {
+ "account_number": "252"
+ },
+ "account_number": "25"
+ },
+ "Titres de participation": {
+ "Titres de participation dans des soci\u00e9t\u00e9s sous contr\u00f4le exclusif": {
+ "account_number": "261"
+ },
+ "Titres de participation dans des soci\u00e9t\u00e9s sous contr\u00f4le conjoint": {
+ "account_number": "262"
+ },
+ "Titres de participation dans des soci\u00e9t\u00e9s conf\u00e9rant une influence notable": {
+ "account_number": "263"
+ },
+ "Participations dans des organismes professionnels": {
+ "account_number": "265"
+ },
+ "Parts dans des groupements d\u2019int\u00e9r\u00eat \u00e9conomique (GIE)": {
+ "account_number": "266"
+ },
+ "Autres titres de participation": {
+ "account_number": "268"
+ },
+ "account_number": "26"
+ },
+ "Autres immobilisations financi\u00e8res": {
+ "Pr\u00eats et cr\u00e9ances": {
+ "Pr\u00eats participatifs": {
+ "account_number": "2711"
+ },
+ "Pr\u00eats aux associ\u00e9s": {
+ "account_number": "2712"
+ },
+ "Billets de fonds": {
+ "account_number": "2713"
+ },
+ "Titres pr\u00eat\u00e9s": {
+ "account_number": "2714"
+ },
+ "Autres pr\u00eats et cr\u00e9ances": {
+ "account_number": "2718"
+ },
+ "account_number": "271"
+ },
+ "Pr\u00eats au personnel": {
+ "Pr\u00eats immobiliers": {
+ "account_number": "2721"
+ },
+ "Pr\u00eats mobiliers et d\u2019installation": {
+ "account_number": "2722"
+ },
+ "Autres pr\u00eats au personnel": {
+ "account_number": "2728"
+ },
+ "account_number": "272"
+ },
+ "Cr\u00e9ances sur l\u2019\u00c9tat": {
+ "Retenues de garantie": {
+ "account_number": "2731"
+ },
+ "Fonds r\u00e9glement\u00e9": {
+ "account_number": "2733"
+ },
+ "Cr\u00e9ances sur le conc\u00e9dant": {
+ "account_number": "2734"
+ },
+ "Autres cr\u00e9ances sur l\u2019\u00c9tat": {
+ "account_number": "2738"
+ },
+ "account_number": "273"
+ },
+ "Titres immobilis\u00e9s": {
+ "Titres immobilis\u00e9s de l\u2019activit\u00e9 de portefeuille (TIAP)": {
+ "account_number": "2741"
+ },
+ "Titres participatifs": {
+ "account_number": "2742"
+ },
+ "Certificats d\u2019investissement": {
+ "account_number": "2743"
+ },
+ "Parts de fonds commun de placement (FCP)": {
+ "account_number": "2744"
+ },
+ "Obligations": {
+ "account_number": "2745"
+ },
+ "Actions ou parts propres": {
+ "account_number": "2746"
+ },
+ "Autres titres immobilis\u00e9s": {
+ "account_number": "2748"
+ },
+ "account_number": "274"
+ },
+ "D\u00e9p\u00f4ts et cautionnements vers\u00e9s": {
+ "D\u00e9p\u00f4ts pour loyers d\u2019avance": {
+ "account_number": "2751"
+ },
+ "D\u00e9p\u00f4ts pour l\u2019\u00e9lectricit\u00e9": {
+ "account_number": "2752"
+ },
+ "D\u00e9p\u00f4ts pour l\u2019eau": {
+ "account_number": "2753"
+ },
+ "D\u00e9p\u00f4ts pour le gaz": {
+ "account_number": "2754"
+ },
+ "D\u00e9p\u00f4ts pour le t\u00e9l\u00e9phone, le t\u00e9lex, la t\u00e9l\u00e9copie": {
+ "account_number": "2755"
+ },
+ "Cautionnements sur march\u00e9s publics": {
+ "account_number": "2756"
+ },
+ "Cautionnements sur autres op\u00e9rations": {
+ "account_number": "2757"
+ },
+ "Autres d\u00e9p\u00f4ts et cautionnements": {
+ "account_number": "2758"
+ },
+ "account_number": "275"
+ },
+ "Int\u00e9r\u00eats courus": {
+ "Pr\u00eats et cr\u00e9ances non commerciales": {
+ "account_number": "2761"
+ },
+ "Pr\u00eats au personnel": {
+ "account_number": "2762"
+ },
+ "Cr\u00e9ances sur l\u2019\u00c9tat": {
+ "account_number": "2763"
+ },
+ "Titres immobilis\u00e9s": {
+ "account_number": "2764"
+ },
+ "D\u00e9p\u00f4ts et cautionnements vers\u00e9s": {
+ "account_number": "2765"
+ },
+ "Cr\u00e9ances rattach\u00e9es \u00e0 des participations": {
+ "account_number": "2767"
+ },
+ "Immobilisations financi\u00e8res diverses": {
+ "account_number": "2768"
+ },
+ "account_number": "276"
+ },
+ "Cr\u00e9ances rattach\u00e9es \u00e0 des participations et avances \u00e0 des GIE": {
+ "Cr\u00e9ances rattach\u00e9es \u00e0 des participations (groupe)": {
+ "account_number": "2771"
+ },
+ "Cr\u00e9ances rattach\u00e9es \u00e0 des participations (hors groupe)": {
+ "account_number": "2772"
+ },
+ "Cr\u00e9ances rattach\u00e9es \u00e0 des soci\u00e9t\u00e9s en participation": {
+ "account_number": "2773"
+ },
+ "Avances \u00e0 des Groupements d\u2019int\u00e9r\u00eat \u00e9conomique (GIE)": {
+ "account_number": "2774"
+ },
+ "account_number": "277"
+ },
+ "Immobilisations financi\u00e8res diverses": {
+ "Cr\u00e9ances diverses groupe": {
+ "account_number": "2781"
+ },
+ "Cr\u00e9ances diverses hors groupe": {
+ "account_number": "2782"
+ },
+ "Banques d\u00e9p\u00f4ts \u00e0 terme": {
+ "account_number": "2784"
+ },
+ "Or et m\u00e9taux pr\u00e9cieux": {
+ "account_number": "2785"
+ },
+ "Autres immobilisations financi\u00e8res": {
+ "account_number": "2788"
+ },
+ "account_number": "278"
+ },
+ "account_number": "27"
+ },
+ "Amortissements": {
+ "account_type": "Accumulated Depreciation",
+ "Amortissements des immobilisations corporelles": {
+ "account_type": "Accumulated Depreciation",
+ "Amortissements des frais de d\u00e9veloppement": {
+ "account_type": "Accumulated Depreciation",
+ "account_number": "2811"
+ },
+ "Amortissements des brevets, licences, concessions et droits similaires": {
+ "account_type": "Accumulated Depreciation",
+ "account_number": "2812"
+ },
+ "Amortissements des logiciels et sites internet": {
+ "account_type": "Accumulated Depreciation",
+ "account_number": "2813"
+ },
+ "Amortissements des marques": {
+ "account_type": "Accumulated Depreciation",
+ "account_number": "2814"
+ },
+ "Amortissements du fonds commercial": {
+ "account_type": "Accumulated Depreciation",
+ "account_number": "2815"
+ },
+ "Amortissements du droit au bail": {
+ "account_type": "Accumulated Depreciation",
+ "account_number": "2816"
+ },
+ "Amortissements des investissements de cr\u00e9ation": {
+ "account_type": "Accumulated Depreciation",
+ "account_number": "2817"
+ },
+ "Amortissements des autres droits et valeurs incorporels": {
+ "account_type": "Accumulated Depreciation",
+ "account_number": "2818"
+ },
+ "account_number": "281"
+ },
+ "Amortissements des terrains": {
+ "Amortissements des travaux de mise en valeur des terrains": {
+ "account_number": "2824"
+ },
+ "account_number": "282"
+ },
+ "Amortissements des b\u00e2timents, installations techniques et agencements": {
+ "Amortissements des b\u00e2timents industriels, agricoles, administratifs et commerciaux sur sol propre": {
+ "account_number": "2831"
+ },
+ "Amortissements des b\u00e2timents industriels, agricoles, administratifs et commerciaux sur sol d\u2019autrui": {
+ "account_number": "2832"
+ },
+ "Amortissements des ouvrages d\u2019infrastructure": {
+ "account_number": "2833"
+ },
+ "Amortissements des am\u00e9nagements, agencements et installations techniques": {
+ "account_number": "2834"
+ },
+ "Amortissements des am\u00e9nagements de bureaux": {
+ "account_number": "2835"
+ },
+ "Amortissements des b\u00e2timents industriels, agricoles et commerciaux mis en concession": {
+ "account_number": "2837"
+ },
+ "Amortissements des autres installations et agencements": {
+ "account_number": "2838"
+ },
+ "account_number": "283"
+ },
+ "Amortissements du mat\u00e9riel": {
+ "Amortissements du mat\u00e9riel et outillage industriel et commercial": {
+ "account_number": "2841"
+ },
+ "Amortissements du mat\u00e9riel et outillage agricole": {
+ "account_number": "2842"
+ },
+ "Amortissements du mat\u00e9riel d\u2019emballage r\u00e9cup\u00e9rable et identifiable": {
+ "account_number": "2843"
+ },
+ "Amortissements du mat\u00e9riel et mobilier": {
+ "account_number": "2844"
+ },
+ "Amortissements du mat\u00e9riel de transport": {
+ "account_number": "2845"
+ },
+ "Amortissements des actifs biologiques": {
+ "account_number": "2846"
+ },
+ "Amortissements des agencements et am\u00e9nagements du mat\u00e9riel et des actifs biologiques": {
+ "account_number": "2847"
+ },
+ "Amortissements des autres mat\u00e9riels": {
+ "account_number": "2848"
+ },
+ "account_number": "284"
+ },
+ "account_number": "28"
+ },
+ "D\u00e9pr\u00e9ciations des immobilisations": {
+ "D\u00e9pr\u00e9ciations des immobilisations incorporelles": {
+ "D\u00e9pr\u00e9ciations des frais de d\u00e9veloppement": {
+ "account_number": "2911"
+ },
+ "D\u00e9pr\u00e9ciations des brevets, licences, concessions et droits similaires": {
+ "account_number": "2912"
+ },
+ "D\u00e9pr\u00e9ciations des logiciels et sites internet": {
+ "account_number": "2913"
+ },
+ "D\u00e9pr\u00e9ciations des marques": {
+ "account_number": "2914"
+ },
+ "D\u00e9pr\u00e9ciations du fonds commercial": {
+ "account_number": "2915"
+ },
+ "D\u00e9pr\u00e9ciations du droit au bail": {
+ "account_number": "2916"
+ },
+ "D\u00e9pr\u00e9ciations des investissements de cr\u00e9ation": {
+ "account_number": "2917"
+ },
+ "D\u00e9pr\u00e9ciations des autres droits et valeurs incorporels": {
+ "account_number": "2918"
+ },
+ "D\u00e9pr\u00e9ciations des immobilisations incorporelles en cours": {
+ "account_number": "2919"
+ },
+ "account_number": "291"
+ },
+ "D\u00e9pr\u00e9ciations des terrains": {
+ "D\u00e9pr\u00e9ciations des terrains agricoles et forestiers": {
+ "account_number": "2921"
+ },
+ "D\u00e9pr\u00e9ciations des terrains nus": {
+ "account_number": "2922"
+ },
+ "D\u00e9pr\u00e9ciations des terrains b\u00e2tis": {
+ "account_number": "2923"
+ },
+ "D\u00e9pr\u00e9ciations des travaux de mise en valeur des terrains": {
+ "account_number": "2924"
+ },
+ "D\u00e9pr\u00e9ciations des terrains de gisement": {
+ "account_number": "2925"
+ },
+ "D\u00e9pr\u00e9ciations des terrains am\u00e9nag\u00e9s": {
+ "account_number": "2926"
+ },
+ "D\u00e9pr\u00e9ciations des terrains mis en concession": {
+ "account_number": "2927"
+ },
+ "D\u00e9pr\u00e9ciations des autres terrains": {
+ "account_number": "2928"
+ },
+ "D\u00e9pr\u00e9ciations des am\u00e9nagements de terrains en cours": {
+ "account_number": "2929"
+ },
+ "account_number": "292"
+ },
+ "D\u00e9pr\u00e9ciations des b\u00e2timents, installations techniques et agencements": {
+ "D\u00e9pr\u00e9ciations des b\u00e2timents industriels, agricoles, administratifs et commerciaux sur sol propre": {
+ "account_number": "2931"
+ },
+ "D\u00e9pr\u00e9ciations des b\u00e2timents industriels, agricoles, administratifs et commerciaux sur sol d\u2019autrui": {
+ "account_number": "2932"
+ },
+ "D\u00e9pr\u00e9ciations des ouvrages d\u2019infrastructures": {
+ "account_number": "2933"
+ },
+ "D\u00e9pr\u00e9ciations des am\u00e9nagements, agencements et installations techniques": {
+ "account_number": "2934"
+ },
+ "D\u00e9pr\u00e9ciations des am\u00e9nagements de bureaux": {
+ "account_number": "2935"
+ },
+ "D\u00e9pr\u00e9ciations des b\u00e2timents industriels, agricoles et commerciaux mis en concession": {
+ "account_number": "2937"
+ },
+ "D\u00e9pr\u00e9ciations des autres installations et agencements": {
+ "account_number": "2938"
+ },
+ "D\u00e9pr\u00e9ciations des b\u00e2timents et installations en cours": {
+ "account_number": "2939"
+ },
+ "account_number": "293"
+ },
+ "D\u00e9pr\u00e9ciations de mat\u00e9riel, du mobilier et de l\u2019actif biologique": {
+ "D\u00e9pr\u00e9ciations du mat\u00e9riel et outillage industriel et commercial": {
+ "account_number": "2941"
+ },
+ "D\u00e9pr\u00e9ciations du mat\u00e9riel et outillage agricole": {
+ "account_number": "2942"
+ },
+ "D\u00e9pr\u00e9ciations du mat\u00e9riel d\u2019emballage r\u00e9cup\u00e9rable et identifiable": {
+ "account_number": "2943"
+ },
+ "D\u00e9pr\u00e9ciations du mat\u00e9riel et mobilier": {
+ "account_number": "2944"
+ },
+ "D\u00e9pr\u00e9ciations du mat\u00e9riel de transport": {
+ "account_number": "2945"
+ },
+ "D\u00e9pr\u00e9ciations des actifs biologiques": {
+ "account_number": "2946"
+ },
+ "D\u00e9pr\u00e9ciations des agencements et am\u00e9nagements du mat\u00e9riel et des actifs biologiques": {
+ "account_number": "2947"
+ },
+ "D\u00e9pr\u00e9ciations des autres mat\u00e9riels": {
+ "account_number": "2948"
+ },
+ "D\u00e9pr\u00e9ciations de mat\u00e9riel en cours": {
+ "account_number": "2949"
+ },
+ "account_number": "294"
+ },
+ "D\u00e9pr\u00e9ciations des avances et acomptes vers\u00e9s sur immobilisations": {
+ "D\u00e9pr\u00e9ciations des avances et acomptes vers\u00e9s sur immobilisations incorporelles": {
+ "account_number": "2951"
+ },
+ "D\u00e9pr\u00e9ciations des avances et acomptes vers\u00e9s sur immobilisations corporelles": {
+ "account_number": "2952"
+ },
+ "account_number": "295"
+ },
+ "D\u00e9pr\u00e9ciations des titres de participation": {
+ "D\u00e9pr\u00e9ciations des titres de participation dans des soci\u00e9t\u00e9s sous contr\u00f4le exclusif": {
+ "account_number": "2961"
+ },
+ "D\u00e9pr\u00e9ciations des titres de participation dans les soci\u00e9t\u00e9s sous contr\u00f4le conjoint": {
+ "account_number": "2962"
+ },
+ "D\u00e9pr\u00e9ciations des titres de participation dans les soci\u00e9t\u00e9s conf\u00e9rant une influence notable": {
+ "account_number": "2963"
+ },
+ "D\u00e9pr\u00e9ciations des participations dans des organismes professionnels": {
+ "account_number": "2965"
+ },
+ "D\u00e9pr\u00e9ciations des parts dans des GIE": {
+ "account_number": "2966"
+ },
+ "D\u00e9pr\u00e9ciations des autres titres de participation": {
+ "account_number": "2968"
+ },
+ "account_number": "296"
+ },
+ "D\u00e9pr\u00e9ciations des autres immobilisations financi\u00e8res": {
+ "D\u00e9pr\u00e9ciations des pr\u00eats et cr\u00e9ances": {
+ "account_number": "2971"
+ },
+ "D\u00e9pr\u00e9ciations des pr\u00eats au personnel": {
+ "account_number": "2972"
+ },
+ "D\u00e9pr\u00e9ciations des cr\u00e9ances sur l\u2019\u00c9tat": {
+ "account_number": "2973"
+ },
+ "D\u00e9pr\u00e9ciations des titres immobilis\u00e9s": {
+ "account_number": "2974"
+ },
+ "D\u00e9pr\u00e9ciations des d\u00e9p\u00f4ts et cautionnements vers\u00e9s": {
+ "account_number": "2975"
+ },
+ "D\u00e9pr\u00e9ciations des cr\u00e9ances rattach\u00e9es \u00e0 des participations et avances \u00e0 des GIE": {
+ "account_number": "2977"
+ },
+ "D\u00e9pr\u00e9ciations des cr\u00e9ances financi\u00e8res diverses": {
+ "account_number": "2978"
+ },
+ "account_number": "297"
+ },
+ "account_number": "29"
+ },
+ "root_type": "Asset",
+ "account_number": "2"
+ },
+ "Comptes de Stocks": {
+ "Marchandises": {
+ "Marchandises A": {
+ "Marchandises A1": {
+ "account_number": "3111"
+ },
+ "Marchandises A2": {
+ "account_number": "3112"
+ },
+ "account_number": "311"
+ },
+ "Marchandises B": {
+ "Marchandises B1": {
+ "account_number": "3121"
+ },
+ "Marchandises B2": {
+ "account_number": "3122"
+ },
+ "account_number": "312"
+ },
+ "Actifs biologiques": {
+ "Animaux": {
+ "account_number": "3131"
+ },
+ "V\u00e9g\u00e9taux": {
+ "account_number": "3132"
+ },
+ "account_number": "313"
+ },
+ "Marchandises hors activit\u00e9s ordinaires (HAO)": {
+ "account_number": "318"
+ },
+ "account_number": "31"
+ },
+ "Mati\u00e8res premi\u00e8res et fournitures li\u00e9es": {
+ "Mati\u00e8res A": {
+ "account_number": "321"
+ },
+ "Mati\u00e8res B": {
+ "account_number": "322"
+ },
+ "Fournitures (A, B)": {
+ "account_number": "323"
+ },
+ "account_number": "32"
+ },
+ "Autres approvisionnements": {
+ "Mati\u00e8res consommables": {
+ "account_number": "331"
+ },
+ "Fournitures d\u2019atelier et d\u2019usine": {
+ "account_number": "332"
+ },
+ "Fournitures de magasin": {
+ "account_number": "333"
+ },
+ "Fournitures de bureau": {
+ "account_number": "334"
+ },
+ "Emballages": {
+ "Emballages perdus": {
+ "account_number": "3351"
+ },
+ "Emballages r\u00e9cup\u00e9rables non identifiables": {
+ "account_number": "3352"
+ },
+ "Emballages \u00e0 usage mixte": {
+ "account_number": "3353"
+ },
+ "Autres emballages": {
+ "account_number": "3358"
+ },
+ "account_number": "335"
+ },
+ "Autres mati\u00e8res": {
+ "account_number": "338"
+ },
+ "account_number": "33"
+ },
+ "Produits en cours": {
+ "Produits en cours": {
+ "Produits en cours P1": {
+ "account_number": "3411"
+ },
+ "Produits en cours P2": {
+ "account_number": "3412"
+ },
+ "account_number": "341"
+ },
+ "Travaux en cours": {
+ "Travaux en cours T1": {
+ "account_number": "3421"
+ },
+ "Travaux en cours T2": {
+ "account_number": "3422"
+ },
+ "account_number": "342"
+ },
+ "Produits interm\u00e9diaires en cours": {
+ "Produits interm\u00e9diaires A": {
+ "account_number": "3431"
+ },
+ "Produits interm\u00e9diaires B": {
+ "account_number": "3432"
+ },
+ "account_number": "343"
+ },
+ "Produits r\u00e9siduels en cours": {
+ "Produits r\u00e9siduels A": {
+ "account_number": "3441"
+ },
+ "Produits r\u00e9siduels B": {
+ "account_number": "3442"
+ },
+ "account_number": "344"
+ },
+ "Actifs biologiques en cours": {
+ "Animaux": {
+ "account_number": "3451"
+ },
+ "V\u00e9g\u00e9taux": {
+ "account_number": "3452"
+ },
+ "account_number": "345"
+ },
+ "account_number": "34"
+ },
+ "Services en cours": {
+ "\u00c9tudes en cours": {
+ "\u00c9tudes en cours E1": {
+ "account_number": "3511"
+ },
+ "\u00c9tudes en cours E2": {
+ "account_number": "3512"
+ },
+ "account_number": "351"
+ },
+ "Prestations de services en cours": {
+ "Prestations de services S1": {
+ "account_number": "3521"
+ },
+ "Prestations de services S2": {
+ "account_number": "3522"
+ }
+ },
+ "account_number": "35"
+ },
+ "Produits finis": {
+ "Produits finis A": {
+ "account_number": "361"
+ },
+ "Produits finis B": {
+ "account_number": "362"
+ },
+ "Actifs biologiques": {
+ "Animaux": {
+ "account_number": "3631"
+ },
+ "V\u00e9g\u00e9taux": {
+ "account_number": "3632"
+ },
+ "Autres stocks (activit\u00e9s annexes)": {
+ "account_number": "3638"
+ },
+ "account_number": "363"
+ },
+ "account_number": "36"
+ },
+ "Produits interm\u00e9diaires et r\u00e9siduels": {
+ "Produits interm\u00e9diaires": {
+ "Produits interm\u00e9diaires A": {
+ "account_number": "3711"
+ },
+ "Produits interm\u00e9diaires B": {
+ "account_number": "3712"
+ },
+ "account_number": "371"
+ },
+ "Produits r\u00e9siduels": {
+ "D\u00e9chets": {
+ "account_number": "3721"
+ },
+ "Rebuts": {
+ "account_number": "3722"
+ },
+ "Mati\u00e8res de R\u00e9cup\u00e9ration": {
+ "account_number": "3723"
+ },
+ "account_number": "372"
+ },
+ "Actifs biologiques": {
+ "Animaux": {
+ "account_number": "3731"
+ },
+ "V\u00e9g\u00e9taux": {
+ "account_number": "3732"
+ },
+ "Autres stocks (activit\u00e9s annexes)": {
+ "account_number": "3738"
+ },
+ "account_number": "373"
+ },
+ "account_number": "37"
+ },
+ "Stocks en cours de route, en consignation ou en d\u00e9p\u00f4t": {
+ "account_type": "Stock",
+ "Marchandises en cours de route": {
+ "account_number": "381"
+ },
+ "Mati\u00e8res premi\u00e8res et fournitures li\u00e9es en cours de route": {
+ "account_number": "382"
+ },
+ "Autres approvisionnements en cours de route": {
+ "account_number": "383"
+ },
+ "Produits finis en cours de route": {
+ "account_number": "386"
+ },
+ "Stock en consignation ou en d\u00e9p\u00f4t": {
+ "Stock en consignation": {
+ "account_number": "3871"
+ },
+ "Stock en d\u00e9p\u00f4t": {
+ "account_number": "3872"
+ },
+ "account_number": "387"
+ },
+ "Stock provenant d\u2019immobilisations mises hors service ou au rebut": {
+ "account_number": "388"
+ },
+ "account_number": "38"
+ },
+ "D\u00e9pr\u00e9ciations des stocks et encours de production": {
+ "D\u00e9pr\u00e9ciations des stocks de marchandises": {
+ "account_number": "391"
+ },
+ "D\u00e9pr\u00e9ciations des stocks de mati\u00e8res premi\u00e8res et fournitures li\u00e9es": {
+ "account_number": "392"
+ },
+ "D\u00e9pr\u00e9ciations des stocks d\u2019autres approvisionnements": {
+ "account_number": "393"
+ },
+ "D\u00e9pr\u00e9ciations des productions en cours": {
+ "account_number": "394"
+ },
+ "D\u00e9pr\u00e9ciations des services en cours": {
+ "account_number": "395"
+ },
+ "D\u00e9pr\u00e9ciations des stocks de produits finis": {
+ "account_number": "396"
+ },
+ "D\u00e9pr\u00e9ciations des stocks de produits interm\u00e9diaires et r\u00e9siduels": {
+ "account_number": "397"
+ },
+ "D\u00e9pr\u00e9ciations des stocks en cours de route, en consignation ou en d\u00e9p\u00f4t": {
+ "account_number": "398"
+ },
+ "account_number": "39"
+ },
+ "root_type": "Asset",
+ "account_number": "3"
+ },
+ "4-Comptes de Tiers (ACTIF)": {
+ "40-Fournisseurs et comptes rattach\u00e9s (ACTIF)": {
+ "Fournisseurs d\u00e9biteurs": {
+ "Fournisseurs Avances et acomptes vers\u00e9s": {
+ "account_number": "4091"
+ },
+ "Fournisseurs Groupe avances et acomptes vers\u00e9s": {
+ "account_number": "4092"
+ },
+ "Fournisseurs Sous-traitants avances et acomptes vers\u00e9s": {
+ "account_number": "4093"
+ },
+ "Fournisseurs Cr\u00e9ances pour emballages et mat\u00e9riels \u00e0 rendre": {
+ "account_number": "4094"
+ },
+ "Fournisseurs Rabais, remises, ristournes et autres avoirs \u00e0 obtenir": {
+ "account_number": "4098"
+ },
+ "account_number": "409"
+ }
+ },
+ "41-Clients et comptes rattach\u00e9s (ACTIF)": {
+ "Clients": {
+ "Clients": {
+ "account_type": "Receivable",
+ "account_number": "4111"
+ },
+ "Clients groupe": {
+ "account_type": "Receivable",
+ "account_number": "4112"
+ },
+ "Clients, \u00c9tat et Collectivit\u00e9s publiques": {
+ "account_type": "Receivable",
+ "account_number": "4114"
+ },
+ "Clients, organismes internationaux": {
+ "account_type": "Receivable",
+ "account_number": "4115"
+ },
+ "Clients, r\u00e9serve de propri\u00e9t\u00e9": {
+ "account_type": "Receivable",
+ "account_number": "4116"
+ },
+ "Client, retenues de garantie": {
+ "account_type": "Receivable",
+ "account_number": "4117"
+ },
+ "Clients, d\u00e9gr\u00e8vement de taxes sur la valeur ajout\u00e9e (TVA)": {
+ "account_type": "Receivable",
+ "account_number": "4118"
+ },
+ "account_type": "Receivable",
+ "account_number": "411"
+ },
+ "Clients, effets \u00e0 recevoir en portefeuille": {
+ "Clients, effets \u00e0 recevoir": {
+ "account_type": "Receivable",
+ "account_number": "4121"
+ },
+ "Clients Groupe, effets \u00e0 recevoir": {
+ "account_type": "Receivable",
+ "account_number": "4122"
+ },
+ "\u00c9tat et Collectivit\u00e9s publiques, effets \u00e0 recevoir": {
+ "account_type": "Receivable",
+ "account_number": "4124"
+ },
+ "Organismes Internationaux, effets \u00e0 recevoir": {
+ "account_type": "Receivable",
+ "account_number": "4125"
+ },
+ "account_type": "Receivable",
+ "account_number": "412"
+ },
+ "Clients, ch\u00e8ques, effets et autres valeurs impay\u00e9es": {
+ "Clients, ch\u00e8ques impay\u00e9s": {
+ "account_type": "Receivable",
+ "account_number": "4131"
+ },
+ "Clients, effets impay\u00e9s": {
+ "account_type": "Receivable",
+ "account_number": "4132"
+ },
+ "Clients, cartes de cr\u00e9dit impay\u00e9es": {
+ "account_type": "Receivable",
+ "account_number": "4133"
+ },
+ "Clients, autres valeurs impay\u00e9es": {
+ "account_type": "Receivable",
+ "account_number": "4138"
+ },
+ "account_type": "Receivable",
+ "account_number": "413"
+ },
+ "Cr\u00e9ances sur cessions courantes d\u2019immobilisations": {
+ "Cr\u00e9ances en compte, immobilisations incorporelles": {
+ "account_type": "Receivable",
+ "account_number": "4141"
+ },
+ "Cr\u00e9ances en compte, immobilisations corporelles": {
+ "account_type": "Receivable",
+ "account_number": "4142"
+ },
+ "Effets \u00e0 recevoir, immobilisations incorporelles": {
+ "account_type": "Receivable",
+ "account_number": "4146"
+ },
+ "Effets \u00e0 recevoir, immobilisations corporelles": {
+ "account_type": "Receivable",
+ "account_number": "4147"
+ },
+ "account_type": "Receivable",
+ "account_number": "414"
+ },
+ "Clients, effets escompt\u00e9s non \u00e9chus": {
+ "account_type": "Receivable",
+ "account_number": "415"
+ },
+ "Cr\u00e9ances clients litigieuses ou douteuses": {
+ "Cr\u00e9ances litigieuses": {
+ "account_type": "Receivable",
+ "account_number": "4161"
+ },
+ "Cr\u00e9ances douteuses": {
+ "account_type": "Receivable",
+ "account_number": "4162"
+ },
+ "account_type": "Receivable",
+ "account_number": "416"
+ },
+ "Clients, produits \u00e0 recevoir": {
+ "Clients, factures \u00e0 \u00e9tablir": {
+ "account_type": "Receivable",
+ "account_number": "4181"
+ },
+ "Clients, int\u00e9r\u00eats courus": {
+ "account_type": "Receivable",
+ "account_number": "4186"
+ },
+ "account_type": "Receivable",
+ "account_number": "418"
+ },
+ "account_type": "Receivable"
+ },
+ "42-Personnel (ACTIF)": {
+ "Personnel, avances et acomptes": {
+ "Personnel, avances": {
+ "account_number": "4211"
+ },
+ "Personnel, acomptes": {
+ "account_number": "4212"
+ },
+ "Frais avanc\u00e9s et fournitures au personnel": {
+ "account_number": "4213"
+ },
+ "account_number": "421"
+ }
+ },
+ "43-Organismes sociaux (ACTIF)": {
+ "431-S\u00e9curit\u00e9 sociale": {
+ "Prestations familiales": {
+ "account_number": "4311"
+ },
+ "Accidents de travail": {
+ "account_number": "4312"
+ },
+ "Caisse de retraite obligatoire": {
+ "account_number": "4313"
+ },
+ "Caisse de retraite facultative": {
+ "account_number": "4314"
+ },
+ "Autres cotisations sociales": {
+ "account_number": "4318"
+ }
+ },
+ "432-Caisses de retraite compl\u00e9mentaire": {},
+ "433-Autres organismes sociaux": {
+ "Mutuelle": {
+ "account_number": "4331"
+ },
+ "Assurances retraite": {
+ "account_number": "4332"
+ },
+ "Assurances et organismes de sant\u00e9": {
+ "account_number": "4333"
+ }
+ },
+ "438-Organismes sociaux, charges \u00e0 payer et produits \u00e0 recevoir": {
+ "Produits \u00e0 recevoir": {
+ "account_number": "4387"
+ }
+ }
+ },
+ "44-\u00c9tat et collectivit\u00e9s publiques (ACTIF)": {
+ "\u00c9tat, TVA factur\u00e9e": {
+ "TVA factur\u00e9e sur ventes": {
+ "account_number": "4431"
+ },
+ "TVA factur\u00e9e sur prestations de services": {
+ "account_number": "4432"
+ },
+ "TVA factur\u00e9e sur travaux": {
+ "account_number": "4433"
+ },
+ "TVA factur\u00e9e sur production livr\u00e9e \u00e0 soi-m\u00eame": {
+ "account_number": "4434"
+ },
+ "TVA sur factures \u00e0 \u00e9tablir": {
+ "account_number": "4435"
+ },
+ "account_number": "443"
+ },
+ "\u00c9tat, TVA r\u00e9cup\u00e9rable": {
+ "TVA r\u00e9cup\u00e9rable sur immobilisations": {
+ "account_number": "4451"
+ },
+ "TVA r\u00e9cup\u00e9rable sur achats": {
+ "account_number": "4452"
+ },
+ "TVA r\u00e9cup\u00e9rable sur transport": {
+ "account_number": "4453"
+ },
+ "TVA r\u00e9cup\u00e9rable sur services ext\u00e9rieurs et autres charges": {
+ "account_number": "4454"
+ },
+ "TVA r\u00e9cup\u00e9rable sur factures non parvenues": {
+ "account_number": "4455"
+ },
+ "TVA transf\u00e9r\u00e9e par d\u2019autres entit\u00e9s": {
+ "account_number": "4456"
+ },
+ "account_number": "445"
+ },
+ "\u00c9tat, charges \u00e0 payer et produits \u00e0 recevoir": {
+ "Charges \u00e0 payer": {
+ "account_number": "4486"
+ },
+ "Produits \u00e0 recevoir": {
+ "account_number": "4487"
+ },
+ "account_number": "448"
+ },
+ "\u00c9tat, cr\u00e9ances et dettes diverses": {
+ "\u00c9tat, obligations cautionn\u00e9es": {
+ "account_number": "4491"
+ },
+ "\u00c9tat, avances et acomptes vers\u00e9s sur imp\u00f4ts": {
+ "account_number": "4492"
+ },
+ "\u00c9tat, fonds de dotation \u00e0 recevoir": {
+ "account_number": "4493"
+ },
+ "\u00c9tat, subventions investissement \u00e0 recevoir": {
+ "account_number": "4494"
+ },
+ "\u00c9tat, subventions d\u2019exploitation \u00e0 recevoir": {
+ "account_number": "4495"
+ },
+ "\u00c9tat, subventions d\u2019\u00e9quilibre \u00e0 recevoir": {
+ "account_number": "4496"
+ },
+ "\u00c9tat, avances sur subventions": {
+ "account_number": "4497"
+ },
+ "\u00c9tat, fonds r\u00e9glement\u00e9s provisionn\u00e9s": {
+ "account_number": "4499"
+ },
+ "account_number": "449"
+ }
+ },
+ "45-Organismes internationaux (ACTIF)": {
+ "Op\u00e9rations avec les organismes africains": {
+ "account_number": "451"
+ },
+ "Op\u00e9rations avec les autres organismes internationaux": {
+ "account_number": "452"
+ },
+ "Organismes internationaux, fonds de dotation et subventions \u00e0 recevoir": {
+ "Organismes internationaux, fonds de dotation \u00e0 recevoir": {
+ "account_number": "4581"
+ },
+ "Organismes internationaux, subventions \u00e0 recevoir": {
+ "account_number": "4582"
+ },
+ "account_number": "458"
+ }
+ },
+ "46-Apporteurs, associ\u00e9s et groupe (ACTIF)": {
+ "461-Apporteurs, op\u00e9rations sur le capital": {
+ "Apporteurs, capital appel\u00e9, non vers\u00e9": {
+ "account_number": "4613"
+ },
+ "Apporteurs, compte d\u2019apport, op\u00e9rations de restructuration (fusion...)": {
+ "account_number": "4614"
+ },
+ "Apporteurs, titres \u00e0 \u00e9changer": {
+ "account_number": "4618"
+ }
+ },
+ "Apporteurs, restant d\u00fb sur capital appel\u00e9": {
+ "account_number": "467"
+ }
+ },
+ "47-D\u00e9biteurs et cr\u00e9diteurs divers (ACTIF)": {
+ "472-Cr\u00e9ances et dettes sur titres de placement": {
+ "Cr\u00e9ances sur cessions de titres de placement": {
+ "account_number": "4721"
+ },
+ "Versements restant \u00e0 effectuer sur titres de placement non lib\u00e9r\u00e9s": {
+ "account_number": "4726"
+ }
+ },
+ "473-Interm\u00e9diaires Op\u00e9rations faites pour compte de tiers": {
+ "Mandants": {
+ "account_number": "4731"
+ },
+ "Mandataires": {
+ "account_number": "4732"
+ },
+ "Commettants": {
+ "account_number": "4733"
+ },
+ "Commissionnaires": {
+ "account_number": "4734"
+ },
+ "\u00c9tat, Collectivit\u00e9s publiques, fonds global d\u2019allocation": {
+ "account_number": "4739"
+ }
+ },
+ "474-Compte de r\u00e9partition p\u00e9riodique des charges et des produits": {
+ "Compte de r\u00e9partition p\u00e9riodique des produits": {
+ "account_number": "4747"
+ }
+ },
+ "475-Compte transitoire, ajustement sp\u00e9cial li\u00e9 \u00e0 la r\u00e9vision du SYSCOHADA": {
+ "Compte actif": {
+ "account_type": "Temporary",
+ "account_number": "4751"
+ }
+ },
+ "Charges constat\u00e9es d\u2019avance": {
+ "account_number": "476"
+ },
+ "478-\u00c9carts de conversion actif": {
+ "Diminution des cr\u00e9ances d\u2019exploitation": {
+ "account_number": "4781"
+ },
+ "Diminution des cr\u00e9ances financi\u00e8res": {
+ "account_number": "4782"
+ },
+ "Augmentation des dettes d\u2019exploitation": {
+ "account_number": "4783"
+ },
+ "Augmentation des dettes financi\u00e8res": {
+ "account_number": "4784"
+ },
+ "Diff\u00e9rences d\u2019\u00e9valuation sur instruments de tr\u00e9sorerie": {
+ "account_number": "4786"
+ },
+ "Diff\u00e9rences compens\u00e9es par couverture de change": {
+ "account_number": "4788"
+ }
+ }
+ },
+ "48-Cr\u00e9ances et dettes hors activit\u00e9s ordinaires (ACTIF)": {
+ "Cr\u00e9ances sur cessions d\u2019immobilisations": {
+ "En compte, immobilisations incorporelles": {
+ "account_number": "4851"
+ },
+ "En compte, immobilisations corporelles": {
+ "account_number": "4852"
+ },
+ "Effets \u00e0 recevoir, immobilisations incorporelles": {
+ "account_number": "4853"
+ },
+ "Effets \u00e0 recevoir, immobilisations corporelles": {
+ "account_number": "4854"
+ },
+ "Effets escompt\u00e9s non \u00e9chus": {
+ "account_number": "4855"
+ },
+ "Retenues de garantie": {
+ "account_number": "4857"
+ },
+ "Factures \u00e0 \u00e9tablir": {
+ "account_number": "4858"
+ },
+ "account_number": "485"
+ },
+ "Autres cr\u00e9ances hors activit\u00e9s ordinaires (HAO)": {
+ "account_number": "488"
+ }
+ },
+ "49-D\u00e9pr\u00e9ciations et provisions pour risques \u00e0 court terme (tiers) (ACTIF)": {
+ "D\u00e9pr\u00e9ciations des comptes clients": {
+ "Cr\u00e9ances litigieuses": {
+ "account_number": "4911"
+ },
+ "Cr\u00e9ances douteuses": {
+ "account_number": "4912"
+ },
+ "account_number": "491"
+ },
+ "D\u00e9pr\u00e9ciations des comptes organismes internationaux": {
+ "account_number": "495"
+ },
+ "D\u00e9pr\u00e9ciations des comptes apporteurs, associ\u00e9s et groupe": {
+ "Associ\u00e9s, comptes courants": {
+ "account_number": "4962"
+ },
+ "Associ\u00e9s, op\u00e9rations faites en commun": {
+ "account_number": "4963"
+ },
+ "Groupe, comptes courants": {
+ "account_number": "4966"
+ },
+ "account_number": "496"
+ },
+ "D\u00e9pr\u00e9ciations des comptes d\u00e9biteurs divers": {
+ "account_number": "497"
+ },
+ "D\u00e9pr\u00e9ciations des comptes de cr\u00e9ances HAO": {
+ "Cr\u00e9ances sur cessions d\u2019immobilisations": {
+ "account_number": "4985"
+ },
+ "Cr\u00e9ances sur cessions de titres de placement": {
+ "account_number": "4986"
+ },
+ "Autres cr\u00e9ances HAO": {
+ "account_number": "4988"
+ },
+ "account_number": "498"
+ },
+ "Provisions pour risques \u00e0 court terme": {
+ "Sur op\u00e9rations d\u2019exploitation": {
+ "account_number": "4991"
+ },
+ "Sur op\u00e9rations financi\u00e8res": {
+ "account_number": "4997"
+ },
+ "Sur op\u00e9rations HAO": {
+ "account_number": "4998"
+ },
+ "account_number": "499"
+ }
+ },
+ "root_type": "Asset"
+ },
+ "4-Comptes de Tiers (PASSIF)": {
+ "40-Fournisseurs et comptes rattach\u00e9s (PASSIF)": {
+ "Fournisseurs, dettes en compte": {
+ "Fournisseurs": {
+ "account_type": "Payable",
+ "account_number": "4011"
+ },
+ "Fournisseurs groupe": {
+ "account_type": "Payable",
+ "account_number": "4012"
+ },
+ "Fournisseurs sous-traitants": {
+ "account_type": "Payable",
+ "account_number": "4013"
+ },
+ "Fournisseurs, r\u00e9serve de propri\u00e9t\u00e9": {
+ "account_type": "Payable",
+ "account_number": "4016"
+ },
+ "Fournisseur, retenues de garantie": {
+ "account_type": "Payable",
+ "account_number": "4017"
+ },
+ "account_type": "Payable",
+ "account_number": "401"
+ },
+ "Fournisseurs, effets \u00e0 payer": {
+ "Fournisseurs Effets \u00e0 payer": {
+ "account_type": "Payable",
+ "account_number": "4021"
+ },
+ "Fournisseurs Groupe, effets \u00e0 payer": {
+ "account_type": "Payable",
+ "account_number": "4022"
+ },
+ "Fournisseurs Sous-traitants, effets \u00e0 payer": {
+ "account_type": "Payable",
+ "account_number": "4023"
+ },
+ "account_type": "Payable",
+ "account_number": "402"
+ },
+ "Fournisseurs, acquisitions courantes d\u2019immobilisations": {
+ "Fournisseurs Dettes en comptes, immobilisations incorporelles": {
+ "account_type": "Payable",
+ "account_number": "4041"
+ },
+ "Fournisseurs Dettes en comptes, immobilisations corporelles": {
+ "account_type": "Payable",
+ "account_number": "4042"
+ },
+ "Fournisseurs Effets \u00e0 payer, immobilisations incorporelles": {
+ "account_type": "Payable",
+ "account_number": "4046"
+ },
+ "Fournisseurs Effets \u00e0 payer, immobilisations corporelles": {
+ "account_type": "Payable",
+ "account_number": "4047"
+ },
+ "account_type": "Payable",
+ "account_number": "404"
+ },
+ "Fournisseurs, factures non parvenues": {
+ "Fournisseurs": {
+ "account_type": "Stock Received But Not Billed",
+ "account_number": "4081"
+ },
+ "Fournisseurs groupe": {
+ "account_type": "Stock Received But Not Billed",
+ "account_number": "4082"
+ },
+ "Fournisseurs sous-traitants": {
+ "account_type": "Stock Received But Not Billed",
+ "account_number": "4083"
+ },
+ "Fournisseurs, int\u00e9r\u00eats courus": {
+ "account_type": "Stock Received But Not Billed",
+ "account_number": "4086"
+ },
+ "account_type": "Stock Received But Not Billed",
+ "account_number": "408"
+ },
+ "account_type": "Payable"
+ },
+ "41-Clients et comptes rattach\u00e9s (PASSIF)": {
+ "Clients cr\u00e9diteurs": {
+ "Clients, avances et acomptes re\u00e7us": {
+ "account_number": "4191"
+ },
+ "Clients groupe, avances et acomptes re\u00e7us": {
+ "account_number": "4192"
+ },
+ "Clients, dettes pour emballages et mat\u00e9riels consign\u00e9s": {
+ "account_number": "4194"
+ },
+ "Clients, rabais, remises, ristournes et autres avoirs \u00e0 accorder": {
+ "account_number": "4198"
+ },
+ "account_number": "419"
+ }
+ },
+ "42-Personnel (PASSIF)": {
+ "Personnel, r\u00e9mun\u00e9rations dues": {
+ "account_number": "422"
+ },
+ "Personnel, oppositions, saisies-arr\u00eats": {
+ "Personnel, oppositions": {
+ "account_number": "4231"
+ },
+ "Personnel, saisies-arr\u00eats": {
+ "account_number": "4232"
+ },
+ "Personnel, avis \u00e0 tiers d\u00e9tenteur": {
+ "account_number": "4233"
+ },
+ "account_number": "423"
+ },
+ "Personnel, \u0153uvres sociales internes": {
+ "Assistance m\u00e9dicale": {
+ "account_number": "4241"
+ },
+ "Allocations familiales": {
+ "account_number": "4242"
+ },
+ "Organismes sociaux rattach\u00e9s \u00e0 l\u2019entit\u00e9": {
+ "account_number": "4245"
+ },
+ "Autres \u0153uvres sociales internes": {
+ "account_number": "4248"
+ },
+ "account_number": "424"
+ },
+ "Repr\u00e9sentants du personnel": {
+ "D\u00e9l\u00e9gu\u00e9s du personnel": {
+ "account_number": "4251"
+ },
+ "Syndicats et Comit\u00e9s d\u2019entreprises, d\u2019\u00c9tablissement": {
+ "account_number": "4252"
+ },
+ "Autres repr\u00e9sentants du personnel": {
+ "account_number": "4258"
+ },
+ "account_number": "425"
+ },
+ "Personnel, participation aux b\u00e9n\u00e9fices et au capital": {
+ "Participation aux b\u00e9n\u00e9fices": {
+ "account_number": "4261"
+ },
+ "Participation au capital": {
+ "account_number": "4264"
+ },
+ "account_number": "426"
+ },
+ "Personnel d\u00e9p\u00f4ts": {
+ "account_number": "427"
+ },
+ "Personnel, charges \u00e0 payer et produits \u00e0 recevoir": {
+ "Dettes provisionn\u00e9es pour cong\u00e9s \u00e0 payer": {
+ "account_number": "4281"
+ },
+ "Autres charges \u00e0 payer": {
+ "account_number": "4286"
+ },
+ "Produits \u00e0 recevoir": {
+ "account_number": "4287"
+ },
+ "account_number": "428"
+ }
+ },
+ "43-Organismes sociaux (PASSIF)": {
+ "438-Organismes sociaux, charges \u00e0 payer et produits \u00e0 recevoir": {
+ "Charges sociales sur gratifications \u00e0 payer": {
+ "account_number": "4381"
+ },
+ "Charges sociales sur cong\u00e9s \u00e0 payer": {
+ "account_number": "4382"
+ },
+ "Autres charges \u00e0 payer": {
+ "account_number": "4386"
+ }
+ }
+ },
+ "44-\u00c9tat et collectivit\u00e9s publiques (PASSIF)": {
+ "\u00c9tat, imp\u00f4t sur les b\u00e9n\u00e9fices": {
+ "account_number": "441"
+ },
+ "\u00c9tat, autres imp\u00f4ts et taxes": {
+ "Imp\u00f4ts et taxes d\u2019\u00c9tat": {
+ "account_number": "4421"
+ },
+ "Imp\u00f4ts et taxes pour les collectivit\u00e9s publiques": {
+ "account_number": "4422"
+ },
+ "Imp\u00f4ts et taxes recouvrables sur des obligataires": {
+ "account_number": "4423"
+ },
+ "Imp\u00f4ts et taxes recouvrables sur des associ\u00e9s": {
+ "account_number": "4424"
+ },
+ "Droits de douane": {
+ "account_number": "4426"
+ },
+ "Autres imp\u00f4ts et taxes": {
+ "account_number": "4428"
+ },
+ "account_number": "442"
+ },
+ "\u00c9tat, TVA due ou cr\u00e9dit de TVA": {
+ "\u00c9tat, TVA due": {
+ "account_number": "4441"
+ },
+ "\u00c9tat, cr\u00e9dit de TVA \u00e0 reporter": {
+ "account_number": "4449"
+ },
+ "account_number": "444"
+ },
+ "\u00c9tat, autres taxes sur le chiffre d\u2019affaires": {
+ "account_number": "446"
+ },
+ "\u00c9tat, imp\u00f4ts retenus \u00e0 la source": {
+ "Imp\u00f4t G\u00e9n\u00e9ral sur le revenu": {
+ "account_number": "4471"
+ },
+ "Imp\u00f4ts sur salaires": {
+ "account_number": "4472"
+ },
+ "Contribution nationale": {
+ "account_number": "4473"
+ },
+ "Contribution nationale de solidarit\u00e9": {
+ "account_number": "4474"
+ },
+ "Autres imp\u00f4ts et contributions": {
+ "account_number": "4478"
+ },
+ "account_number": "447"
+ }
+ },
+ "46-Apporteurs, associ\u00e9s et groupe (PASSIF)": {
+ "461-Apporteurs, op\u00e9rations sur le capital (PASSIF)": {
+ "Apporteurs, apports en nature": {
+ "account_number": "4611"
+ },
+ "Apporteurs, apports en num\u00e9raire": {
+ "account_number": "4612"
+ },
+ "Apporteurs, versements re\u00e7us sur augmentation de capital": {
+ "account_number": "4615"
+ },
+ "Apporteurs, versements anticip\u00e9s": {
+ "account_number": "4616"
+ },
+ "Apporteurs d\u00e9faillants": {
+ "account_number": "4617"
+ },
+ "Apporteurs, capital \u00e0 rembourser": {
+ "account_number": "4619"
+ }
+ },
+ "462-Associ\u00e9s, comptes courants": {
+ "Principal": {
+ "account_number": "4621"
+ },
+ "Int\u00e9r\u00eats courus": {
+ "account_number": "4626"
+ }
+ },
+ "463-Associ\u00e9s, op\u00e9rations faites en commun et GIE": {
+ "Op\u00e9rations courantes": {
+ "account_number": "4631"
+ },
+ "Int\u00e9r\u00eats courus": {
+ "account_number": "4636"
+ }
+ },
+ "Associ\u00e9s, dividendes \u00e0 payer": {
+ "account_number": "465"
+ },
+ "Groupe, comptes courants": {
+ "account_number": "466"
+ }
+ },
+ "47-D\u00e9biteurs et cr\u00e9diteurs divers (PASSIF)": {
+ "471-D\u00e9biteurs et cr\u00e9diteurs divers": {
+ "D\u00e9biteurs divers": {
+ "account_number": "4711"
+ },
+ "Cr\u00e9diteurs divers": {
+ "account_number": "4712"
+ },
+ "Obligataires": {
+ "account_number": "4713"
+ },
+ "R\u00e9mun\u00e9rations d\u2019administrateurs": {
+ "account_number": "4715"
+ },
+ "Compte d\u2019affacturage": {
+ "account_number": "4716"
+ },
+ "D\u00e9biteurs divers retenues de garantie": {
+ "account_number": "4717"
+ },
+ "Apport, compte de fusion et op\u00e9rations assimil\u00e9es": {
+ "account_number": "4718"
+ },
+ "Bons de souscription d\u2019actions et d\u2019obligations": {
+ "account_number": "4719"
+ }
+ },
+ "474-Compte de r\u00e9partition p\u00e9riodique des charges et des produits (PASSIF)": {
+ "Compte de r\u00e9partition p\u00e9riodique des charges": {
+ "account_number": "4746"
+ }
+ },
+ "475-Compte transitoire, ajustement sp\u00e9cial li\u00e9 \u00e0 la r\u00e9vision du SYSCOHADA (PASSIF)": {
+ "Compte passif": {
+ "account_number": "4752"
+ }
+ },
+ "Produits constat\u00e9s d\u2019avance": {
+ "account_number": "477"
+ },
+ "479-\u00c9carts de conversion passif": {
+ "Augmentation des cr\u00e9ances d\u2019exploitation": {
+ "account_number": "4791"
+ },
+ "Augmentation des cr\u00e9ances financi\u00e8res": {
+ "account_number": "4792"
+ },
+ "Diminution des dettes d\u2019exploitation": {
+ "account_number": "4793"
+ },
+ "Diminution des dettes financi\u00e8res": {
+ "account_number": "4794"
+ },
+ "Diff\u00e9rences d\u2019\u00e9valuation sur instruments de tr\u00e9sorerie": {
+ "account_number": "4797"
+ },
+ "Diff\u00e9rences compens\u00e9es par couverture de change": {
+ "account_number": "4798"
+ }
+ }
+ },
+ "48-Cr\u00e9ances et dettes hors activit\u00e9s ordinaires (HAO) (PASSIF)": {
+ "Fournisseurs d\u2019investissements": {
+ "Immobilisations incorporelles": {
+ "account_number": "4811"
+ },
+ "Immobilisations corporelles": {
+ "account_number": "4812"
+ },
+ "Versements restant \u00e0 effectuer sur titres de participation et titres immobilis\u00e9s non lib\u00e9r\u00e9s": {
+ "account_number": "4813"
+ },
+ "R\u00e9serve de propri\u00e9t\u00e9": {
+ "account_number": "4816"
+ },
+ "Retenues de garantie": {
+ "account_number": "4817"
+ },
+ "Factures non parvenues": {
+ "account_number": "4818"
+ },
+ "account_number": "481"
+ },
+ "Fournisseurs d\u2019investissements, effets \u00e0 payer": {
+ "Immobilisations incorporelles": {
+ "account_number": "4821"
+ },
+ "Immobilisations corporelles": {
+ "account_number": "4822"
+ },
+ "account_number": "482"
+ },
+ "Autres dettes hors activit\u00e9s ordinaires (HAO)": {
+ "Produits": {
+ "account_number": "4887"
+ },
+ "account_number": "484"
+ }
+ },
+ "root_type": "Liability"
+ },
+ "Comptes de tr\u00e9sorerie": {
+ "Titres de placement": {
+ "Titres du tr\u00e9sor et bons de caisse \u00e0 court terme": {
+ "Titres du Tr\u00e9sor \u00e0 court terme": {
+ "account_number": "5011"
+ },
+ "Titres d\u2019organismes financiers": {
+ "account_number": "5012"
+ },
+ "Bons de caisse \u00e0 court terme": {
+ "account_number": "5013"
+ },
+ "Frais d\u2019acquisition des titres de tr\u00e9sor et bons de caisse": {
+ "account_number": "5016"
+ },
+ "account_number": "501"
+ },
+ "Actions": {
+ "Actions ou parts propres": {
+ "account_number": "5021"
+ },
+ "Actions cot\u00e9es": {
+ "account_number": "5022"
+ },
+ "Actions non cot\u00e9es": {
+ "account_number": "5023"
+ },
+ "Actions d\u00e9membr\u00e9es (certificats d\u2019investissement, droits de vote)": {
+ "account_number": "5024"
+ },
+ "Autres actions": {
+ "account_number": "5025"
+ },
+ "Frais d\u2019acquisition des actions": {
+ "account_number": "5026"
+ },
+ "account_number": "502"
+ },
+ "Obligations": {
+ "Obligations \u00e9mises par la soci\u00e9t\u00e9 et rachet\u00e9es par elle": {
+ "account_number": "5031"
+ },
+ "Obligations cot\u00e9es": {
+ "account_number": "5032"
+ },
+ "Obligations non cot\u00e9es": {
+ "account_number": "5033"
+ },
+ "Autres obligations": {
+ "account_number": "5035"
+ },
+ "Frais d\u2019acquisition des obligations": {
+ "account_number": "5036"
+ },
+ "account_number": "503"
+ },
+ "Bons de souscription": {
+ "Bons de souscription d\u2019actions": {
+ "account_number": "5042"
+ },
+ "Bons de souscription d\u2019obligations": {
+ "account_number": "5043"
+ },
+ "account_number": "504"
+ },
+ "Titres n\u00e9gociables hors r\u00e9gion": {
+ "account_number": "505"
+ },
+ "Int\u00e9r\u00eats courus": {
+ "Titres du Tr\u00e9sor et bons de caisse \u00e0 court terme": {
+ "account_number": "5061"
+ },
+ "Actions": {
+ "account_number": "5062"
+ },
+ "Obligations": {
+ "account_number": "5063"
+ },
+ "account_number": "506"
+ },
+ "Autres titres de placement et cr\u00e9ances assimil\u00e9es": {
+ "account_number": "508"
+ },
+ "account_number": "50"
+ },
+ "Valeurs \u00e0 encaisser": {
+ "Effets \u00e0 encaisser": {
+ "account_number": "511"
+ },
+ "Effets \u00e0 l\u2019encaissement": {
+ "account_number": "512"
+ },
+ "Ch\u00e8ques \u00e0 encaisser": {
+ "account_number": "513"
+ },
+ "Ch\u00e8ques \u00e0 l\u2019encaissement": {
+ "account_number": "514"
+ },
+ "Cartes de cr\u00e9dit \u00e0 encaisser": {
+ "account_number": "515"
+ },
+ "Autres valeurs \u00e0 l\u2019encaissement": {
+ "Warrants": {
+ "account_number": "5181"
+ },
+ "Billets de fonds": {
+ "account_number": "5182"
+ },
+ "Ch\u00e8ques de voyage": {
+ "account_number": "5185"
+ },
+ "Coupons \u00e9chus": {
+ "account_number": "5186"
+ },
+ "Int\u00e9r\u00eats \u00e9chus des obligations": {
+ "account_number": "5187"
+ },
+ "account_number": "518"
+ },
+ "account_number": "51"
+ },
+ "Banques": {
+ "Banques locales": {
+ "Banques en monnaie nationale": {
+ "account_type": "Bank",
+ "account_number": "5211"
+ },
+ "Banques en devises": {
+ "account_type": "Bank",
+ "account_number": "5215"
+ },
+ "account_type": "Bank",
+ "account_number": "521"
+ },
+ "Banques autres \u00c9tats r\u00e9gion": {
+ "account_number": "522"
+ },
+ "Banques autres \u00c9tats zone mon\u00e9taire": {
+ "account_number": "523"
+ },
+ "Banques hors zone mon\u00e9taire": {
+ "account_number": "524"
+ },
+ "Banques d\u00e9p\u00f4t \u00e0 terme": {
+ "account_number": "525"
+ },
+ "Banques, int\u00e9r\u00eats courus": {
+ "Banque, int\u00e9r\u00eats courus, charges \u00e0 payer": {
+ "account_number": "5261"
+ },
+ "Banque, int\u00e9r\u00eats courus, produits \u00e0 recevoir": {
+ "account_number": "5267"
+ },
+ "account_number": "526"
+ },
+ "account_number": "52"
+ },
+ "\u00c9tablissements financiers et assimil\u00e9s": {
+ "Ch\u00e8ques postaux": {
+ "account_number": "531"
+ },
+ "Tr\u00e9sor": {
+ "account_number": "532"
+ },
+ "Soci\u00e9t\u00e9s de gestion et d\u2019interm\u00e9diation (SGI)": {
+ "account_number": "533"
+ },
+ "\u00c9tablissements financiers, int\u00e9r\u00eats courus": {
+ "account_number": "536"
+ },
+ "Autres organismes financiers": {
+ "account_number": "538"
+ },
+ "account_number": "53"
+ },
+ "Instruments de tr\u00e9sorerie": {
+ "Options de taux d\u2019int\u00e9r\u00eat": {
+ "account_number": "541"
+ },
+ "Options de taux de change": {
+ "account_number": "542"
+ },
+ "Options de taux boursiers": {
+ "account_number": "543"
+ },
+ "Instruments de march\u00e9s \u00e0 terme": {
+ "account_number": "544"
+ },
+ "Avoirs d\u2019or et autres m\u00e9taux pr\u00e9cieux": {
+ "account_number": "545"
+ },
+ "account_number": "54"
+ },
+ "Instruments de monnaie \u00e9lectronique": {
+ "Monnaie \u00e9lectronique carte carburant": {
+ "account_number": "551"
+ },
+ "Monnaie \u00e9lectronique t\u00e9l\u00e9phone portable": {
+ "account_number": "552"
+ },
+ "Monnaie \u00e9lectronique carte p\u00e9age": {
+ "account_number": "553"
+ },
+ "Porte-monnaie \u00e9lectronique": {
+ "account_number": "554"
+ },
+ "Autres instruments de monnaies \u00e9lectroniques": {
+ "account_number": "558"
+ },
+ "account_number": "55"
+ },
+ "Banques, cr\u00e9dits de tr\u00e9sorerie et d\u2019escompte": {
+ "Cr\u00e9dits de tr\u00e9sorerie": {
+ "account_number": "561"
+ },
+ "Escompte de cr\u00e9dits de campagne": {
+ "account_number": "564"
+ },
+ "Escompte de cr\u00e9dits ordinaires": {
+ "account_number": "565"
+ },
+ "Banques, cr\u00e9dits de tr\u00e9sorerie, int\u00e9r\u00eats courus": {
+ "account_number": "566"
+ },
+ "account_number": "56"
+ },
+ "Caisse": {
+ "Caisse si\u00e8ge social": {
+ "Caisse en monnaie nationale": {
+ "account_number": "5711"
+ },
+ "Caisse en devises": {
+ "account_number": "5712"
+ },
+ "account_number": "571"
+ },
+ "Caisse succursale A": {
+ "En monnaie nationale": {
+ "account_number": "5721"
+ },
+ "En devises": {
+ "account_number": "5722"
+ },
+ "account_number": "572"
+ },
+ "Caisse succursale B": {
+ "En monnaie nationale": {
+ "account_number": "5731"
+ },
+ "En devises": {
+ "account_number": "5732"
+ },
+ "account_number": "573"
+ },
+ "account_number": "57"
+ },
+ "R\u00e9gies d\u2019avances, accr\u00e9ditifs et virements internes": {
+ "R\u00e9gies d\u2019avance": {
+ "account_number": "581"
+ },
+ "Accr\u00e9ditifs": {
+ "account_number": "582"
+ },
+ "Virements de fonds": {
+ "account_number": "585"
+ },
+ "Autres virements internes": {
+ "account_number": "588"
+ },
+ "account_number": "58"
+ },
+ "D\u00e9pr\u00e9ciations et provisions pour risque \u00e0 court terme": {
+ "D\u00e9pr\u00e9ciations des titres de placement": {
+ "account_number": "590"
+ },
+ "D\u00e9pr\u00e9ciations des titres et valeurs \u00e0 encaisser": {
+ "account_number": "591"
+ },
+ "D\u00e9pr\u00e9ciations des comptes banques": {
+ "account_number": "592"
+ },
+ "D\u00e9pr\u00e9ciations des comptes \u00e9tablissements financiers et assimil\u00e9s": {
+ "account_number": "593"
+ },
+ "D\u00e9pr\u00e9ciations des comptes d\u2019instruments de tr\u00e9sorerie": {
+ "account_number": "594"
+ },
+ "Provisions pour risque \u00e0 court terme \u00e0 caract\u00e8re financier": {
+ "account_number": "599"
+ },
+ "account_number": "59"
+ },
+ "root_type": "Asset",
+ "account_number": "5"
+ },
+ "Comptes de charges des activit\u00e9s ordinaires": {
+ "Achats et variations de stocks": {
+ "Achats de marchandises": {
+ "Dans la R\u00e9gion": {
+ "account_number": "6011"
+ },
+ "Hors R\u00e9gion": {
+ "account_number": "6012"
+ },
+ "Aux entit\u00e9s du groupe dans la R\u00e9gion": {
+ "account_number": "6013"
+ },
+ "Aux entit\u00e9s du groupe hors R\u00e9gion": {
+ "account_number": "6014"
+ },
+ "Frais sur achats": {
+ "account_number": "6015"
+ },
+ "Rabais, remises et ristournes obtenus (non ventil\u00e9s)": {
+ "account_number": "6019"
+ },
+ "account_number": "601"
+ },
+ "Achats de mati\u00e8res premi\u00e8res et fournitures li\u00e9es": {
+ "Dans la R\u00e9gion": {
+ "account_number": "6021"
+ },
+ "Hors R\u00e9gion": {
+ "account_number": "6022"
+ },
+ "Aux entit\u00e9s du groupe dans la R\u00e9gion": {
+ "account_number": "6023"
+ },
+ "Aux entit\u00e9s du groupe hors R\u00e9gion": {
+ "account_number": "6024"
+ },
+ "Frais sur achats": {
+ "account_number": "6025"
+ },
+ "Rabais, remises et ristournes obtenus (non ventil\u00e9s)": {
+ "account_number": "6029"
+ },
+ "account_number": "602"
+ },
+ "Variations des stocks de biens achet\u00e9s": {
+ "Variations des stocks de marchandises": {
+ "account_number": "6031"
+ },
+ "Variations des stocks de mati\u00e8res premi\u00e8res et fournitures li\u00e9es": {
+ "account_number": "6032"
+ },
+ "Variations des stocks d\u2019autres approvisionnements": {
+ "account_number": "6033"
+ },
+ "account_number": "603"
+ },
+ "Achats stock\u00e9s de mati\u00e8res et fournitures consommables": {
+ "Mati\u00e8res consommables": {
+ "account_number": "6041"
+ },
+ "Mati\u00e8res combustibles": {
+ "account_number": "6042"
+ },
+ "Produits d\u2019entretien": {
+ "account_number": "6043"
+ },
+ "Fournitures d\u2019atelier et d\u2019usine": {
+ "account_number": "6044"
+ },
+ "Frais sur achat": {
+ "account_number": "6045"
+ },
+ "Fournitures de magasin": {
+ "account_number": "6046"
+ },
+ "Fournitures de bureau": {
+ "account_number": "6047"
+ },
+ "Rabais, remises et ristournes obtenus (non ventil\u00e9s)": {
+ "account_number": "6049"
+ },
+ "account_number": "604"
+ },
+ "Autres achats": {
+ "Fournitures non stockables Eau": {
+ "account_number": "6051"
+ },
+ "Fournitures non stockables \u00c9lectricit\u00e9": {
+ "account_number": "6052"
+ },
+ "Fournitures non stockables Autres \u00e9nergies": {
+ "account_number": "6053"
+ },
+ "Fournitures d\u2019entretien non stockables": {
+ "account_number": "6054"
+ },
+ "Fournitures de bureau non stockables": {
+ "account_number": "6055"
+ },
+ "Achats de petit mat\u00e9riel et outillage": {
+ "account_number": "6056"
+ },
+ "Achats d\u2019\u00e9tudes et prestations de services": {
+ "account_number": "6057"
+ },
+ "Achats de travaux, mat\u00e9riels et \u00e9quipements": {
+ "account_number": "6058"
+ },
+ "Rabais, remises et ristournes obtenus (non ventil\u00e9s)": {
+ "account_number": "6059"
+ },
+ "account_number": "605"
+ },
+ "Achats d\u2019emballages": {
+ "Emballages perdus": {
+ "account_number": "6081"
+ },
+ "Emballages r\u00e9cup\u00e9rables non identifiables": {
+ "account_number": "6082"
+ },
+ "Emballages \u00e0 usage mixte": {
+ "account_number": "6083"
+ },
+ "Frais sur achats": {
+ "account_number": "6085"
+ },
+ "Rabais, remises et ristournes obtenus (non ventil\u00e9s)": {
+ "account_number": "6089"
+ },
+ "account_number": "608"
+ },
+ "account_number": "60"
+ },
+ "Transports": {
+ "Transports sur ventes": {
+ "account_number": "612"
+ },
+ "Transports pour le compte de tiers": {
+ "account_number": "613"
+ },
+ "Transports du personnel": {
+ "account_number": "614"
+ },
+ "Transports de plis": {
+ "account_number": "616"
+ },
+ "Autres frais de transport": {
+ "Voyages et d\u00e9placements": {
+ "account_number": "6181"
+ },
+ "Transports entre \u00e9tablissements ou chantiers": {
+ "account_number": "6182"
+ },
+ "Transports administratifs": {
+ "account_number": "6183"
+ },
+ "account_number": "618"
+ },
+ "account_number": "61"
+ },
+ "Services ext\u00e9rieurs": {
+ "Sous-traitance g\u00e9n\u00e9rale": {
+ "account_number": "621"
+ },
+ "Locations, charges locatives": {
+ "Locations de terrains": {
+ "account_number": "6221"
+ },
+ "Locations de b\u00e2timents": {
+ "account_number": "6222"
+ },
+ "Locations de mat\u00e9riels et outillages": {
+ "account_number": "6223"
+ },
+ "Malis sur emballages": {
+ "account_number": "6224"
+ },
+ "Locations d\u2019emballages": {
+ "account_number": "6225"
+ },
+ "Fermages et loyers du foncier": {
+ "account_number": "6226"
+ },
+ "Locations et charges locatives diverses": {
+ "account_number": "6228"
+ },
+ "account_number": "622"
+ },
+ "Redevances de location acquisition": {
+ "Cr\u00e9dit-bail immobilier": {
+ "account_number": "6232"
+ },
+ "Cr\u00e9dit-bail mobilier": {
+ "account_number": "6233"
+ },
+ "Location-vente": {
+ "account_number": "6234"
+ },
+ "Autres contrats de location acquisition": {
+ "account_number": "6238"
+ },
+ "account_number": "623"
+ },
+ "Entretien, r\u00e9parations, remise en \u00e9tat et maintenance": {
+ "Entretien et r\u00e9parations des biens immobiliers": {
+ "account_number": "6241"
+ },
+ "Entretien et r\u00e9parations des biens mobiliers": {
+ "account_number": "6242"
+ },
+ "Maintenance": {
+ "account_number": "6243"
+ },
+ "Charges de d\u00e9mant\u00e8lement et remise en \u00e9tat": {
+ "account_number": "6244"
+ },
+ "Autres entretiens et r\u00e9parations": {
+ "account_number": "6248"
+ },
+ "account_number": "624"
+ },
+ "Primes d\u2019assurance": {
+ "Assurances multirisques": {
+ "account_number": "6251"
+ },
+ "Assurances mat\u00e9riel de transport": {
+ "account_number": "6252"
+ },
+ "Assurances risques d\u2019exploitation": {
+ "account_number": "6253"
+ },
+ "Assurances responsabilit\u00e9 du producteur": {
+ "account_number": "6254"
+ },
+ "Assurances insolvabilit\u00e9 clients": {
+ "account_number": "6255"
+ },
+ "Assurances transport sur ventes": {
+ "account_number": "6257"
+ },
+ "Autres primes d\u2019assurances": {
+ "account_number": "6258"
+ },
+ "account_number": "625"
+ },
+ "\u00c9tudes, recherches et documentation": {
+ "\u00c9tudes et recherches": {
+ "account_number": "6261"
+ },
+ "Documentation g\u00e9n\u00e9rale": {
+ "account_number": "6265"
+ },
+ "Documentation technique": {
+ "account_number": "6266"
+ },
+ "account_number": "626"
+ },
+ "Publicit\u00e9, publications, relations publiques": {
+ "Annonces, insertions": {
+ "account_number": "6271"
+ },
+ "Catalogues, imprim\u00e9s publicitaires": {
+ "account_number": "6272"
+ },
+ "\u00c9chantillons": {
+ "account_number": "6273"
+ },
+ "Foires et expositions": {
+ "account_number": "6274"
+ },
+ "Publications": {
+ "account_number": "6275"
+ },
+ "Cadeaux \u00e0 la client\u00e8le": {
+ "account_number": "6276"
+ },
+ "Frais de colloques, s\u00e9minaires, conf\u00e9rences": {
+ "account_number": "6277"
+ },
+ "Autres charges de publicit\u00e9 et relations publiques": {
+ "account_number": "6278"
+ },
+ "account_number": "627"
+ },
+ "Frais de t\u00e9l\u00e9communications": {
+ "Frais de t\u00e9l\u00e9phone": {
+ "account_number": "6281"
+ },
+ "Frais de t\u00e9lex": {
+ "account_number": "6282"
+ },
+ "Frais de t\u00e9l\u00e9copie": {
+ "account_number": "6283"
+ },
+ "Autres frais de t\u00e9l\u00e9communications": {
+ "account_number": "6288"
+ },
+ "account_number": "628"
+ },
+ "account_number": "62"
+ },
+ "Autres services ext\u00e9rieurs": {
+ "Frais bancaires": {
+ "Frais sur titres (vente, garde)": {
+ "account_number": "6311"
+ },
+ "Frais sur effets": {
+ "account_number": "6312"
+ },
+ "Location de coffres": {
+ "account_number": "6313"
+ },
+ "Commissions d\u2019affacturage": {
+ "account_number": "6314"
+ },
+ "Commissions sur cartes de cr\u00e9dit": {
+ "account_number": "6315"
+ },
+ "Frais d\u2019\u00e9mission d\u2019emprunts": {
+ "account_number": "6316"
+ },
+ "Frais sur instruments monnaie \u00e9lectronique": {
+ "account_number": "6317"
+ },
+ "Autres frais bancaires": {
+ "account_number": "6318"
+ },
+ "account_number": "631"
+ },
+ "R\u00e9mun\u00e9rations d\u2019interm\u00e9diaires et de conseils": {
+ "Commissions et courtages sur ventes": {
+ "account_number": "6322"
+ },
+ "Honoraires des professions r\u00e9glement\u00e9es": {
+ "account_number": "6324"
+ },
+ "Frais d\u2019actes et de contentieux": {
+ "account_number": "6325"
+ },
+ "R\u00e9mun\u00e9rations d\u2019affacturage": {
+ "account_number": "6326"
+ },
+ "R\u00e9mun\u00e9rations des autres prestataires de services": {
+ "account_number": "6327"
+ },
+ "Divers frais": {
+ "account_number": "6328"
+ },
+ "account_number": "632"
+ },
+ "Frais de formation du personnel": {
+ "account_number": "633"
+ },
+ "Redevances pour brevets, licences, logiciels, concessions et droits et valeurs similaires": {
+ "Redevances pour brevets, licences": {
+ "account_number": "6342"
+ },
+ "Redevances pour logiciels": {
+ "account_number": "6343"
+ },
+ "Redevances pour marques": {
+ "account_number": "6344"
+ },
+ "Redevances pour sites internet": {
+ "account_number": "6345"
+ },
+ "Redevances pour concessions, droits et valeurs similaires": {
+ "account_number": "6346"
+ },
+ "account_number": "634"
+ },
+ "Cotisations": {
+ "Cotisations": {
+ "account_number": "6351"
+ },
+ "Concours divers": {
+ "account_number": "6358"
+ },
+ "account_number": "635"
+ },
+ "R\u00e9mun\u00e9rations de personnel ext\u00e9rieur \u00e0 l\u2019entit\u00e9": {
+ "Personnel int\u00e9rimaire": {
+ "account_number": "6371"
+ },
+ "Personnel d\u00e9tach\u00e9 ou pr\u00eat\u00e9 \u00e0 l\u2019entit\u00e9": {
+ "account_number": "6372"
+ },
+ "account_number": "637"
+ },
+ "Autres charges externes": {
+ "Frais de recrutement du personnel": {
+ "account_number": "6381"
+ },
+ "Frais de d\u00e9m\u00e9nagement": {
+ "account_number": "6382"
+ },
+ "R\u00e9ceptions": {
+ "account_number": "6383"
+ },
+ "Missions": {
+ "account_number": "6384"
+ },
+ "Charges de copropri\u00e9t\u00e9": {
+ "account_number": "6385"
+ },
+ "account_number": "638"
+ },
+ "account_number": "63"
+ },
+ "Imp\u00f4ts et taxes": {
+ "Imp\u00f4ts et taxes directs": {
+ "Imp\u00f4ts fonciers et taxes annexes": {
+ "account_number": "6411"
+ },
+ "Patentes, licences et taxes annexes": {
+ "account_number": "6412"
+ },
+ "Taxes sur appointements et salaires": {
+ "account_number": "6413"
+ },
+ "Taxes d\u2019apprentissage": {
+ "account_number": "6414"
+ },
+ "Formation professionnelle continue": {
+ "account_number": "6415"
+ },
+ "Autres imp\u00f4ts et taxes directs": {
+ "account_number": "6418"
+ },
+ "account_number": "641"
+ },
+ "Imp\u00f4ts et taxes indirects": {
+ "account_number": "645"
+ },
+ "Droits d\u2019enregistrement": {
+ "Droits de mutation": {
+ "account_number": "6461"
+ },
+ "Droits de timbre": {
+ "account_number": "6462"
+ },
+ "Taxes sur les v\u00e9hicules de soci\u00e9t\u00e9": {
+ "account_number": "6463"
+ },
+ "Vignettes": {
+ "account_number": "6464"
+ },
+ "Autres droits": {
+ "account_number": "6468"
+ },
+ "account_number": "646"
+ },
+ "P\u00e9nalit\u00e9s, amendes fiscales": {
+ "P\u00e9nalit\u00e9s d\u2019assiette, imp\u00f4ts directs": {
+ "account_number": "6471"
+ },
+ "P\u00e9nalit\u00e9s d\u2019assiette, imp\u00f4ts indirects": {
+ "account_number": "6472"
+ },
+ "P\u00e9nalit\u00e9s de recouvrement, imp\u00f4ts directs": {
+ "account_number": "6473"
+ },
+ "P\u00e9nalit\u00e9s de recouvrement, imp\u00f4ts indirects": {
+ "account_number": "6474"
+ },
+ "Autres p\u00e9nalit\u00e9s et amendes fiscales": {
+ "account_number": "6478"
+ },
+ "account_number": "647"
+ },
+ "Autres imp\u00f4ts et taxes": {
+ "account_number": "648"
+ },
+ "account_number": "64"
+ },
+ "Autres charges": {
+ "Pertes sur cr\u00e9ances clients et autres d\u00e9biteurs": {
+ "Clients": {
+ "account_number": "6511"
+ },
+ "Autres d\u00e9biteurs": {
+ "account_number": "6515"
+ },
+ "account_number": "651"
+ },
+ "Quote-part de r\u00e9sultat sur op\u00e9rations faites en commun": {
+ "Quote-part transf\u00e9r\u00e9e de b\u00e9n\u00e9fices (comptabilit\u00e9 du g\u00e9rant)": {
+ "account_number": "6521"
+ },
+ "Pertes imput\u00e9es par transfert (comptabilit\u00e9 des associ\u00e9s non g\u00e9rants)": {
+ "account_number": "6525"
+ },
+ "account_number": "652"
+ },
+ "Valeurs comptables des cessions courantes d\u2019immobilisations": {
+ "Immobilisations incorporelles": {
+ "account_number": "6541"
+ },
+ "Immobilisations corporelles": {
+ "account_number": "6542"
+ },
+ "account_number": "654"
+ },
+ "Perte de change sur cr\u00e9ances et dettes commerciale": {
+ "account_number": "656"
+ },
+ "P\u00e9nalit\u00e9s et amendes p\u00e9nales": {
+ "account_number": "657"
+ },
+ "Charges diverses": {
+ "Indemnit\u00e9s de fonction et autres r\u00e9mun\u00e9rations d\u2019administrateurs": {
+ "account_number": "6581"
+ },
+ "Dons": {
+ "account_number": "6582"
+ },
+ "M\u00e9c\u00e9nat": {
+ "account_number": "6583"
+ },
+ "Autres charges diverses": {
+ "account_number": "6588"
+ },
+ "account_number": "658"
+ },
+ "Charges pour d\u00e9pr\u00e9ciations et provisions pour risques \u00e0 court terme d\u2019exploitation": {
+ "Sur risques \u00e0 court terme": {
+ "account_number": "6591"
+ },
+ "Sur stocks": {
+ "account_number": "6593"
+ },
+ "Sur cr\u00e9ances": {
+ "account_number": "6594"
+ },
+ "Autres charges pour d\u00e9pr\u00e9ciations et provisions pour risques \u00e0 court terme": {
+ "account_number": "6598"
+ },
+ "account_number": "659"
+ },
+ "account_number": "65"
+ },
+ "Charges de personnel": {
+ "R\u00e9mun\u00e9rations directes vers\u00e9es au personnel national": {
+ "Appointements salaires et commissions": {
+ "account_number": "6611"
+ },
+ "Primes et gratifications": {
+ "account_number": "6612"
+ },
+ "Cong\u00e9s pay\u00e9s": {
+ "account_number": "6613"
+ },
+ "Indemnit\u00e9s de pr\u00e9avis, de licenciement et de recherche d\u2019embauche": {
+ "account_number": "6614"
+ },
+ "Indemnit\u00e9s de maladie vers\u00e9es aux travailleurs": {
+ "account_number": "6615"
+ },
+ "Suppl\u00e9ment familial": {
+ "account_number": "6616"
+ },
+ "Avantages en nature": {
+ "account_number": "6617"
+ },
+ "Autres r\u00e9mun\u00e9rations directes": {
+ "account_number": "6618"
+ },
+ "account_number": "661"
+ },
+ "R\u00e9mun\u00e9rations directes vers\u00e9es au personnel non national": {
+ "Appointements salaires et commissions": {
+ "account_number": "6621"
+ },
+ "Primes et gratifications": {
+ "account_number": "6622"
+ },
+ "Cong\u00e9s pay\u00e9s": {
+ "account_number": "6623"
+ },
+ "Indemnit\u00e9s de pr\u00e9avis, de licenciement et de recherche d\u2019embauche": {
+ "account_number": "6624"
+ },
+ "Indemnit\u00e9s de maladie vers\u00e9es aux travailleurs": {
+ "account_number": "6625"
+ },
+ "Suppl\u00e9ment familial": {
+ "account_number": "6626"
+ },
+ "Avantages en nature": {
+ "account_number": "6627"
+ },
+ "Autres r\u00e9mun\u00e9rations directes": {
+ "account_number": "6628"
+ },
+ "account_number": "662"
+ },
+ "Indemnit\u00e9s forfaitaires vers\u00e9es au personnel": {
+ "Indemnit\u00e9s de logement": {
+ "account_number": "6631"
+ },
+ "Indemnit\u00e9s de repr\u00e9sentation": {
+ "account_number": "6632"
+ },
+ "Indemnit\u00e9s d\u2019expatriation": {
+ "account_number": "6633"
+ },
+ "Indemnit\u00e9s de transport": {
+ "account_number": "6634"
+ },
+ "Autres indemnit\u00e9s et avantages divers": {
+ "account_number": "6638"
+ },
+ "account_number": "663"
+ },
+ "Charges sociales": {
+ "Charges sociales sur r\u00e9mun\u00e9ration du personnel national": {
+ "account_number": "6641"
+ },
+ "Charges sociales sur r\u00e9mun\u00e9ration du personnel non national": {
+ "account_number": "6642"
+ },
+ "account_number": "664"
+ },
+ "R\u00e9mun\u00e9rations et charges sociales de l\u2019exploitant individuel": {
+ "R\u00e9mun\u00e9ration du travail de l\u2019exploitant": {
+ "account_number": "6661"
+ },
+ "Charges sociales": {
+ "account_number": "6662"
+ },
+ "account_number": "666"
+ },
+ "R\u00e9mun\u00e9ration transf\u00e9r\u00e9e de personnel ext\u00e9rieur": {
+ "Personnel int\u00e9rimaire": {
+ "account_number": "6671"
+ },
+ "Personnel d\u00e9tach\u00e9 ou pr\u00eat\u00e9 \u00e0 l\u2019entit\u00e9": {
+ "account_number": "6672"
+ },
+ "account_number": "667"
+ },
+ "Autres charges sociales": {
+ "Versements aux syndicats et comit\u00e9s d\u2019entreprise, d\u2019\u00e9tablissement": {
+ "account_number": "6681"
+ },
+ "Versements aux comit\u00e9s d\u2019hygi\u00e8ne et de s\u00e9curit\u00e9": {
+ "account_number": "6682"
+ },
+ "Versements et contributions aux autres \u0153uvres sociales": {
+ "account_number": "6683"
+ },
+ "M\u00e9decine du travail et pharmacie": {
+ "account_number": "6684"
+ },
+ "Assurances et organismes de sant\u00e9": {
+ "account_number": "6685"
+ },
+ "Assurances retraite et fonds de pension": {
+ "account_number": "6686"
+ },
+ "Majorations et p\u00e9nalit\u00e9s sociales": {
+ "account_number": "6687"
+ },
+ "Charges sociales diverses": {
+ "account_number": "6688"
+ },
+ "account_number": "668"
+ },
+ "account_number": "66"
+ },
+ "Frais financiers et charges assimil\u00e9es": {
+ "Int\u00e9r\u00eats des emprunts": {
+ "Emprunts obligataires": {
+ "account_number": "6711"
+ },
+ "Emprunts aupr\u00e8s des \u00e9tablissements de cr\u00e9dit": {
+ "account_number": "6712"
+ },
+ "Dettes li\u00e9es \u00e0 des participations": {
+ "account_number": "6713"
+ },
+ "Primes de remboursement des obligations": {
+ "account_number": "6714"
+ },
+ "account_number": "671"
+ },
+ "Int\u00e9r\u00eats dans loyers de location acquisition": {
+ "Int\u00e9r\u00eats dans loyers de location acquisition / cr\u00e9dit-bail immobilier": {
+ "account_number": "6722"
+ },
+ "Int\u00e9r\u00eats dans loyers de location acquisition / cr\u00e9dit-bail mobilier": {
+ "account_number": "6723"
+ },
+ "Int\u00e9r\u00eats dans loyers de location acquisition / location-vente": {
+ "account_number": "6724"
+ },
+ "Int\u00e9r\u00eats dans loyers des autres locations acquisition": {
+ "account_number": "6728"
+ },
+ "account_number": "672"
+ },
+ "Escomptes accord\u00e9s": {
+ "account_number": "673"
+ },
+ "Autres int\u00e9r\u00eats": {
+ "Avances re\u00e7ues et d\u00e9p\u00f4ts cr\u00e9diteurs": {
+ "account_number": "6741"
+ },
+ "Comptes courants bloqu\u00e9s": {
+ "account_number": "6742"
+ },
+ "Int\u00e9r\u00eats sur obligations cautionn\u00e9es": {
+ "account_number": "6743"
+ },
+ "Int\u00e9r\u00eats sur dettes commerciales": {
+ "account_number": "6744"
+ },
+ "Int\u00e9r\u00eats bancaires et sur op\u00e9rations de financement (escompte...)": {
+ "account_number": "6745"
+ },
+ "Int\u00e9r\u00eats sur dettes diverses": {
+ "account_number": "6748"
+ },
+ "account_number": "674"
+ },
+ "Escomptes des effets de commerce": {
+ "account_number": "675"
+ },
+ "Pertes de change financi\u00e8res": {
+ "account_number": "676"
+ },
+ "Pertes sur titres de placement": {
+ "Pertes sur cessions de titres de placement": {
+ "account_number": "6771"
+ },
+ "Mali provenant d\u2019attribution gratuite d\u2019actions au personnel salari\u00e9 et aux dirigeants": {
+ "account_number": "6772"
+ },
+ "account_number": "677"
+ },
+ "Pertes et charges sur risques financiers": {
+ "Sur rentes viag\u00e8res": {
+ "account_number": "6781"
+ },
+ "Sur op\u00e9rations financi\u00e8res": {
+ "account_number": "6782"
+ },
+ "Sur instruments de tr\u00e9sorerie": {
+ "account_number": "6784"
+ },
+ "account_number": "678"
+ },
+ "Charges pour d\u00e9pr\u00e9ciations et provisions pour risques \u00e0 court terme financi\u00e8res": {
+ "Sur risques financiers": {
+ "account_number": "6791"
+ },
+ "Sur titres de placement": {
+ "account_number": "6795"
+ },
+ "Autres charges pour d\u00e9pr\u00e9ciations et provisions pour risques \u00e0 court terme financi\u00e8res": {
+ "account_number": "6798"
+ },
+ "account_number": "679"
+ },
+ "account_number": "67"
+ },
+ "Dotations aux amortissements": {
+ "Dotations aux amortissements d\u2019exploitation": {
+ "Dotations aux amortissements des immobilisations incorporelles": {
+ "account_number": "6812"
+ },
+ "Dotations aux amortissements des immobilisations corporelles": {
+ "account_number": "6813"
+ },
+ "account_number": "681"
+ },
+ "account_number": "68"
+ },
+ "Dotations aux provisions et aux d\u00e9pr\u00e9ciations": {
+ "Dotations aux provisions et aux d\u00e9pr\u00e9ciations d\u2019exploitation": {
+ "Dotations aux provisions pour risques et charges": {
+ "account_number": "6911"
+ },
+ "Dotations aux d\u00e9pr\u00e9ciations des immobilisations incorporelles": {
+ "account_number": "6913"
+ },
+ "Dotations aux d\u00e9pr\u00e9ciations des immobilisations corporelles": {
+ "account_number": "6914"
+ },
+ "account_number": "691"
+ },
+ "Dotations aux provisions et aux d\u00e9pr\u00e9ciations financi\u00e8res": {
+ "Dotations aux provisions pour risques et charges": {
+ "account_number": "6971"
+ },
+ "Dotations aux d\u00e9pr\u00e9ciations des immobilisations financi\u00e8res": {
+ "account_number": "6972"
+ },
+ "account_number": "697"
+ },
+ "account_number": "69"
+ },
+ "root_type": "Expense",
+ "account_number": "6"
+ },
+ "Comptes de produits des activit\u00e9s ordinaires": {
+ "Ventes": {
+ "Ventes de marchandises": {
+ "Dans la R\u00e9gion": {
+ "account_number": "7011"
+ },
+ "Hors R\u00e9gion": {
+ "account_number": "7012"
+ },
+ "Aux entit\u00e9s du groupe dans la R\u00e9gion": {
+ "account_number": "7013"
+ },
+ "Aux entit\u00e9s du groupe hors R\u00e9gion": {
+ "account_number": "7014"
+ },
+ "Sur internet": {
+ "account_number": "7015"
+ },
+ "Rabais, remises, ristournes accord\u00e9s (non ventil\u00e9s)": {
+ "account_number": "7019"
+ },
+ "account_number": "701"
+ },
+ "Ventes de produits finis": {
+ "Dans la R\u00e9gion": {
+ "account_number": "7021"
+ },
+ "Hors R\u00e9gion": {
+ "account_number": "7022"
+ },
+ "Aux entit\u00e9s du groupe dans la R\u00e9gion": {
+ "account_number": "7023"
+ },
+ "Aux entit\u00e9s du groupe hors R\u00e9gion": {
+ "account_number": "7024"
+ },
+ "Sur internet": {
+ "account_number": "7025"
+ },
+ "Rabais, remises, ristournes accord\u00e9s (non ventil\u00e9s)": {
+ "account_number": "7029"
+ },
+ "account_number": "702"
+ },
+ "Ventes de produits interm\u00e9diaires": {
+ "Dans la R\u00e9gion": {
+ "account_number": "7031"
+ },
+ "Hors R\u00e9gion": {
+ "account_number": "7032"
+ },
+ "Aux entit\u00e9s du groupe dans la R\u00e9gion": {
+ "account_number": "7033"
+ },
+ "Aux entit\u00e9s du groupe hors R\u00e9gion": {
+ "account_number": "7034"
+ },
+ "Sur internet": {
+ "account_number": "7035"
+ },
+ "Rabais, remises, ristournes accord\u00e9s (non ventil\u00e9s)": {
+ "account_number": "7039"
+ },
+ "account_number": "703"
+ },
+ "Ventes de produits r\u00e9siduels": {
+ "Dans la R\u00e9gion": {
+ "account_number": "7041"
+ },
+ "Hors R\u00e9gion": {
+ "account_number": "7042"
+ },
+ "Aux entit\u00e9s du groupe dans la R\u00e9gion": {
+ "account_number": "7043"
+ },
+ "Aux entit\u00e9s du groupe hors R\u00e9gion": {
+ "account_number": "7044"
+ },
+ "Sur internet": {
+ "account_number": "7045"
+ },
+ "Rabais, remises, ristournes accord\u00e9s (non ventil\u00e9s)": {
+ "account_number": "7049"
+ },
+ "account_number": "704"
+ },
+ "Travaux factur\u00e9s": {
+ "Dans la R\u00e9gion": {
+ "account_number": "7051"
+ },
+ "Hors R\u00e9gion": {
+ "account_number": "7052"
+ },
+ "Aux entit\u00e9s du groupe dans la R\u00e9gion": {
+ "account_number": "7053"
+ },
+ "Aux entit\u00e9s du groupe hors R\u00e9gion": {
+ "account_number": "7054"
+ },
+ "Sur internet": {
+ "account_number": "7055"
+ },
+ "Rabais, remises, ristournes accord\u00e9s (non ventil\u00e9s)": {
+ "account_number": "7059"
+ },
+ "account_number": "705"
+ },
+ "Services vendus": {
+ "Dans la R\u00e9gion": {
+ "account_number": "7061"
+ },
+ "Hors R\u00e9gion": {
+ "account_number": "7062"
+ },
+ "Aux entit\u00e9s du groupe dans la R\u00e9gion": {
+ "account_number": "7063"
+ },
+ "Aux entit\u00e9s du groupe hors R\u00e9gion": {
+ "account_number": "7064"
+ },
+ "Sur internet": {
+ "account_number": "7065"
+ },
+ "Rabais, remises, ristournes accord\u00e9s (non ventil\u00e9s)": {
+ "account_number": "7069"
+ },
+ "account_number": "706"
+ },
+ "Produits accessoires": {
+ "Ports, emballages perdus et autres frais factur\u00e9s": {
+ "account_number": "7071"
+ },
+ "Commissions et courtages": {
+ "account_number": "7072"
+ },
+ "Locations": {
+ "account_number": "7073"
+ },
+ "Bonis sur reprises et cessions d\u2019emballages": {
+ "account_number": "7074"
+ },
+ "Mise \u00e0 disposition de personnel": {
+ "account_number": "7075"
+ },
+ "Redevances pour brevets, logiciels, marques et droits similaires": {
+ "account_number": "7076"
+ },
+ "Services exploit\u00e9s dans l\u2019int\u00e9r\u00eat du personnel": {
+ "account_number": "7077"
+ },
+ "Autres produits accessoires": {
+ "account_number": "7078"
+ },
+ "account_number": "707"
+ },
+ "account_number": "70"
+ },
+ "Subventions d\u2019exploitation": {
+ "Sur produits \u00e0 l\u2019exportation": {
+ "account_number": "711"
+ },
+ "Sur produits \u00e0 l\u2019importation": {
+ "account_number": "712"
+ },
+ "Sur produits de p\u00e9r\u00e9quation": {
+ "account_number": "713"
+ },
+ "Indemnit\u00e9s et subventions d\u2019exploitation (entit\u00e9 agricole)": {
+ "account_number": "714"
+ },
+ "Autres subventions d\u2019exploitation": {
+ "Vers\u00e9es par l\u2019\u00c9tat et les collectivit\u00e9s publiques": {
+ "account_number": "7181"
+ },
+ "Vers\u00e9es par les organismes internationaux": {
+ "account_number": "7182"
+ },
+ "Vers\u00e9es par des tiers": {
+ "account_number": "7183"
+ },
+ "account_number": "718"
+ },
+ "account_number": "71"
+ },
+ "Production immobilis\u00e9e": {
+ "Immobilisations incorporelles": {
+ "account_number": "721"
+ },
+ "Immobilisations corporelles": {
+ "Immobilisations corporelles (hors actifs biologiques)": {
+ "account_number": "7221"
+ },
+ "Immobilisations corporelles (actifs biologiques)": {
+ "account_number": "7222"
+ },
+ "account_number": "722"
+ },
+ "Production auto-consomm\u00e9e": {
+ "account_number": "724"
+ },
+ "Immobilisations financi\u00e8res": {
+ "account_number": "726"
+ },
+ "account_number": "72"
+ },
+ "Variations des stocks de biens et de services produits": {
+ "Variations des stocks de produits en cours": {
+ "Produits en cours": {
+ "account_number": "7341"
+ },
+ "Travaux en cours": {
+ "account_number": "7342"
+ },
+ "account_number": "734"
+ },
+ "Variations des en-cours de services": {
+ "\u00c9tudes en cours": {
+ "account_number": "7351"
+ },
+ "Prestations de services en cours": {
+ "account_number": "7352"
+ },
+ "account_number": "735"
+ },
+ "Variations des stocks de produits finis": {
+ "account_number": "736"
+ },
+ "Variations des stocks de produits interm\u00e9diaires et r\u00e9siduels": {
+ "Produits interm\u00e9diaires": {
+ "account_number": "7371"
+ },
+ "Produits r\u00e9siduels": {
+ "account_number": "7372"
+ },
+ "account_number": "737"
+ },
+ "account_number": "73"
+ },
+ "Autres produits": {
+ "Profits sur cr\u00e9ances clients et autres d\u00e9biteurs": {
+ "account_number": "751"
+ },
+ "Quote-part de r\u00e9sultat sur op\u00e9rations faites en commun": {
+ "Quote-part transf\u00e9r\u00e9e de pertes (comptabilit\u00e9 du g\u00e9rant)": {
+ "account_number": "7521"
+ },
+ "B\u00e9n\u00e9fices attribu\u00e9s par transfert (comptabilit\u00e9 des associ\u00e9s non g\u00e9rants)": {
+ "account_number": "7525"
+ },
+ "account_number": "752"
+ },
+ "Produits des cessions courantes d\u2019immobilisations": {
+ "Immobilisations incorporelles": {
+ "account_number": "7541"
+ },
+ "Immobilisations corporelles": {
+ "account_number": "7542"
+ },
+ "account_number": "754"
+ },
+ "Gains de change sur cr\u00e9ances et dettes commerciales": {
+ "account_number": "756"
+ },
+ "Produits divers": {
+ "Indemnit\u00e9s de fonction et autres r\u00e9mun\u00e9rations d\u2019administrateurs": {
+ "account_number": "7581"
+ },
+ "Indemnit\u00e9s d\u2019assurances re\u00e7ues": {
+ "account_number": "7582"
+ },
+ "Autres produits divers": {
+ "account_number": "7588"
+ },
+ "account_number": "758"
+ },
+ "Reprises de charges pour d\u00e9pr\u00e9ciations et provisions pour risques \u00e0 court terme d\u2019exploitation": {
+ "Sur risques \u00e0 court terme": {
+ "account_number": "7591"
+ },
+ "Sur stocks": {
+ "account_number": "7593"
+ },
+ "Sur cr\u00e9ances": {
+ "account_number": "7594"
+ },
+ "Sur autres charges pour d\u00e9pr\u00e9ciations et provisions pour risques \u00e0 court terme d\u2019exploitation": {
+ "account_number": "7598"
+ },
+ "account_number": "759"
+ },
+ "account_number": "75"
+ },
+ "Revenus financiers et produits assimil\u00e9s": {
+ "Int\u00e9r\u00eats de pr\u00eats et cr\u00e9ances diverses": {
+ "Int\u00e9r\u00eats de pr\u00eats": {
+ "account_number": "7712"
+ },
+ "Int\u00e9r\u00eats sur cr\u00e9ances diverses": {
+ "account_number": "7713"
+ },
+ "account_number": "771"
+ },
+ "Revenus de participations et autres titres immobilis\u00e9s": {
+ "Revenus des titres de participation": {
+ "account_number": "7721"
+ },
+ "Revenus autres titres immobilis\u00e9s": {
+ "account_number": "7722"
+ },
+ "account_number": "772"
+ },
+ "Escomptes obtenus": {
+ "account_number": "773"
+ },
+ "Revenus de placement": {
+ "Revenus des obligations": {
+ "account_number": "7745"
+ },
+ "Revenus des titres de placement": {
+ "account_number": "7746"
+ },
+ "account_number": "774"
+ },
+ "Int\u00e9r\u00eats dans loyers de location acquisition": {
+ "account_number": "775"
+ },
+ "Gains de change financiers": {
+ "account_number": "776"
+ },
+ "Gains sur cessions de titres de placement": {
+ "account_number": "777"
+ },
+ "Gains sur risques financiers": {
+ "Sur rentes viag\u00e8res": {
+ "account_number": "7781"
+ },
+ "Sur op\u00e9rations financi\u00e8res": {
+ "account_number": "7782"
+ },
+ "Sur instruments de tr\u00e9sorerie": {
+ "account_number": "7784"
+ },
+ "account_number": "778"
+ },
+ "Reprises de charges pour d\u00e9pr\u00e9ciations et provisions \u00e0 court terme financi\u00e8res": {
+ "Sur risques financiers": {
+ "account_number": "7791"
+ },
+ "Sur titres de placement": {
+ "account_number": "7795"
+ },
+ "Sur autres charges pour d\u00e9pr\u00e9ciations et provisions pour risques \u00e0 court terme financi\u00e8res": {
+ "account_number": "7798"
+ },
+ "account_number": "779"
+ },
+ "account_number": "77"
+ },
+ "Transferts de charges": {
+ "Transferts de charges d\u2019exploitation": {
+ "account_number": "781"
+ },
+ "Transferts de charges financi\u00e8res": {
+ "account_number": "787"
+ },
+ "account_number": "78"
+ },
+ "Reprises de provisions, de d\u00e9pr\u00e9ciations et autres": {
+ "Reprises de provisions et d\u00e9pr\u00e9ciations d\u2019exploitation": {
+ "Pour risques et charges": {
+ "account_number": "7911"
+ },
+ "Des immobilisations incorporelles": {
+ "account_number": "7913"
+ },
+ "Des immobilisations corporelles": {
+ "account_number": "7914"
+ },
+ "account_number": "791"
+ },
+ "Reprises de provisions et d\u00e9pr\u00e9ciations financi\u00e8res": {
+ "Pour risques et charges": {
+ "account_number": "7971"
+ },
+ "Des immobilisations financi\u00e8res": {
+ "account_number": "7972"
+ },
+ "account_number": "797"
+ },
+ "Reprises d\u2019amortissements": {
+ "account_number": "798"
+ },
+ "Reprises de subventions d\u2019investissement": {
+ "account_number": "799"
+ },
+ "account_number": "79"
+ },
+ "root_type": "Income",
+ "account_number": "7"
+ },
+ "8-Comptes des autres charges et des autres produits (CHARGES)": {
+ "Valeurs comptables des cessions d\u2019immobilisations": {
+ "Immobilisations incorporelles": {
+ "account_number": "811"
+ },
+ "Immobilisations corporelles": {
+ "account_number": "812"
+ },
+ "Immobilisations financi\u00e8res": {
+ "account_number": "816"
+ },
+ "account_number": "81"
+ },
+ "Charges hors activit\u00e9s ordinaires": {
+ "Charges HAO constat\u00e9es": {
+ "account_number": "831"
+ },
+ "Charges li\u00e9es aux op\u00e9rations de restructuration": {
+ "account_number": "833"
+ },
+ "Pertes sur cr\u00e9ances HAO": {
+ "account_number": "834"
+ },
+ "Dons et lib\u00e9ralit\u00e9s accord\u00e9s": {
+ "account_number": "835"
+ },
+ "Abandons de cr\u00e9ances consentis": {
+ "account_number": "836"
+ },
+ "Charges li\u00e9es aux op\u00e9rations de liquidation": {
+ "account_number": "837"
+ },
+ "Charges pour d\u00e9pr\u00e9ciations et provisions pour risques \u00e0 court terme HAO": {
+ "account_number": "839"
+ },
+ "account_number": "83"
+ },
+ "Dotations hors activit\u00e9s ordinaires": {
+ "Dotations aux provisions r\u00e9glement\u00e9es": {
+ "account_number": "851"
+ },
+ "Dotations aux amortissements HAO": {
+ "account_number": "852"
+ },
+ "Dotations aux d\u00e9pr\u00e9ciations HAO": {
+ "account_number": "853"
+ },
+ "Dotations aux provisions pour risques et charges HAO": {
+ "account_number": "854"
+ },
+ "Autres dotations HAO": {
+ "account_number": "858"
+ },
+ "account_number": "85"
+ },
+ "Participation des travailleurs": {
+ "Participation l\u00e9gale aux b\u00e9n\u00e9fices": {
+ "account_number": "871"
+ },
+ "Participation contractuelle aux b\u00e9n\u00e9fices": {
+ "account_number": "874"
+ },
+ "Autres participations": {
+ "account_number": "878"
+ },
+ "account_number": "87"
+ },
+ "Imp\u00f4ts sur le r\u00e9sultat": {
+ "Imp\u00f4ts sur les b\u00e9n\u00e9fices de l\u2019exercice": {
+ "Activit\u00e9s exerc\u00e9es dans l\u2019\u00c9tat": {
+ "account_number": "8911"
+ },
+ "Activit\u00e9s exerc\u00e9es dans les autres \u00c9tats de la R\u00e9gion": {
+ "account_number": "8912"
+ },
+ "Activit\u00e9s exerc\u00e9es hors R\u00e9gion": {
+ "account_number": "8913"
+ },
+ "account_number": "891"
+ },
+ "Rappel d\u2019imp\u00f4ts sur r\u00e9sultats ant\u00e9rieurs": {
+ "account_number": "892"
+ },
+ "Imp\u00f4t minimum forfaitaire IMF": {
+ "account_number": "895"
+ },
+ "D\u00e9gr\u00e8vements et annulations d\u2019imp\u00f4ts sur r\u00e9sultats ant\u00e9rieurs": {
+ "D\u00e9gr\u00e8vements": {
+ "account_number": "8991"
+ },
+ "Annulations pour pertes r\u00e9troactives": {
+ "account_number": "8994"
+ },
+ "account_number": "899"
+ },
+ "account_number": "89"
+ },
+ "root_type": "Expense"
+ },
+ "8-Comptes des autres charges et des autres produits (PRODUITS)": {
+ "Produits des cessions d\u2019immobilisations": {
+ "Immobilisations incorporelles": {
+ "account_number": "821"
+ },
+ "Immobilisations corporelles": {
+ "account_number": "822"
+ },
+ "Immobilisations financi\u00e8res": {
+ "account_number": "826"
+ },
+ "account_number": "82"
+ },
+ "Produits hors activit\u00e9s ordinaires": {
+ "Produits HAO constat\u00e9s": {
+ "account_number": "841"
+ },
+ "Produits li\u00e9s aux op\u00e9rations de restructuration": {
+ "account_number": "843"
+ },
+ "Indemnit\u00e9s et subventions HAO (entit\u00e9 agricole)": {
+ "account_number": "844"
+ },
+ "Dons et lib\u00e9ralit\u00e9s obtenus": {
+ "account_number": "845"
+ },
+ "Abandons de cr\u00e9ances obtenus": {
+ "account_number": "846"
+ },
+ "Produits li\u00e9s aux op\u00e9rations de liquidation": {
+ "account_number": "847"
+ },
+ "Transferts de charges HAO": {
+ "account_number": "848"
+ },
+ "Reprises de charges pour d\u00e9pr\u00e9ciations et provisions pour risques \u00e0 court terme HAO": {
+ "account_number": "849"
+ },
+ "account_number": "84"
+ },
+ "Reprises de charges, provisions et d\u00e9pr\u00e9ciations HAO": {
+ "Reprises de provisions r\u00e9glement\u00e9es": {
+ "account_number": "861"
+ },
+ "Reprises d\u2019amortissements HAO": {
+ "account_number": "862"
+ },
+ "Reprises de d\u00e9pr\u00e9ciations HAO": {
+ "account_number": "863"
+ },
+ "Reprises de provisions pour risques et charges HAO": {
+ "account_number": "864"
+ },
+ "Autres reprises HAO": {
+ "account_number": "868"
+ },
+ "account_number": "86"
+ },
+ "Subventions d\u2019\u00e9quilibre": {
+ "\u00c9tat": {
+ "account_number": "881"
+ },
+ "Collectivit\u00e9s publiques": {
+ "account_number": "884"
+ },
+ "Groupe": {
+ "account_number": "886"
+ },
+ "Autres": {
+ "account_number": "888"
+ },
+ "account_number": "88"
+ },
+ "root_type": "Income"
+ }
+ }
+}
\ No newline at end of file
diff --git a/erpnext/accounts/doctype/account/chart_of_accounts/verified/ne_plan_comptable.json b/erpnext/accounts/doctype/account/chart_of_accounts/verified/ne_plan_comptable.json
new file mode 100644
index 00000000000..ec296cdc8ec
--- /dev/null
+++ b/erpnext/accounts/doctype/account/chart_of_accounts/verified/ne_plan_comptable.json
@@ -0,0 +1,1919 @@
+{
+ "country_code": "ne",
+ "name": "Syscohada - Plan Comptable",
+ "tree": {
+ "1-Comptes de ressources durables": {
+ "10-Capital": {
+ "101-Capital social": {
+ "1011-Capital souscrit, non appel\u00e9": {},
+ "1012-Capital souscrit, appel\u00e9, non vers\u00e9": {},
+ "1013-Capital souscrit, appel\u00e9, vers\u00e9, non amorti": {},
+ "1014-Capital souscrit, appel\u00e9, vers\u00e9, amorti": {},
+ "1018-Capital souscrit soumis \u00e0 des conditions particuli\u00e8res": {}
+ },
+ "102-Capital par dotation": {
+ "1021-Dotation initiale": {},
+ "1022-Dotations compl\u00e9mentaires": {},
+ "1028-Autres dotations": {}
+ },
+ "103-Capital personnel": {},
+ "104-Compte de l\u2019exploitant": {
+ "1041-Apports temporaires": {},
+ "1042-Op\u00e9rations courantes": {},
+ "1043-R\u00e9mun\u00e9rations, imp\u00f4ts et autres charges personnelles": {},
+ "1047-Pr\u00e9l\u00e8vements d\u2019autoconsommation": {},
+ "1048-Autres pr\u00e9l\u00e8vements": {}
+ },
+ "105-Primes li\u00e9es au capital social": {
+ "1051-Primes d\u2019\u00e9mission": {},
+ "1052-Primes d\u2019apport": {},
+ "1053-Primes de fusion": {},
+ "1054-Primes de conversion": {},
+ "1058-Autres primes": {}
+ },
+ "106-\u00c9carts de r\u00e9\u00e9valuation": {
+ "1061-\u00c9carts de r\u00e9\u00e9valuation l\u00e9gale": {},
+ "1062-\u00c9carts de r\u00e9\u00e9valuation libre": {}
+ },
+ "109-Apporteurs, capital souscrit, non appel\u00e9": {}
+ },
+ "11-R\u00e9serves": {
+ "111-R\u00e9serve l\u00e9gale": {},
+ "112-R\u00e9serves statutaires ou contractuelles": {},
+ "113-R\u00e9serves r\u00e9glement\u00e9es": {
+ "1131-R\u00e9serves de plus-values nettes \u00e0 long terme": {},
+ "1132-R\u00e9serves d\u2019attribution gratuite d\u2019actions au personnel salari\u00e9 et aux dirigeants": {},
+ "1133-R\u00e9serves cons\u00e9cutives \u00e0 l\u2019octroi de subventions d\u2019investissement": {},
+ "1134-R\u00e9serves des valeurs mobili\u00e8res donnant acc\u00e8s au capital": {},
+ "1135-Autres r\u00e9serves r\u00e9glement\u00e9es": {}
+ },
+ "118-Autres r\u00e9serves": {
+ "1181-R\u00e9serves facultatives": {},
+ "1188-R\u00e9serves diverses": {}
+ }
+ },
+ "12-Report \u00e0 nouveau": {
+ "121-Report \u00e0 nouveau cr\u00e9diteur": {},
+ "129-Report \u00e0 nouveau d\u00e9biteur": {
+ "1291-Perte nette \u00e0 reporter": {},
+ "1292-Perte Amortissements r\u00e9put\u00e9s diff\u00e9r\u00e9s": {}
+ }
+ },
+ "13-R\u00e9sultat net de l\u2019exercice": {
+ "130-R\u00e9sultat en instance d\u2019affectation": {
+ "1301-R\u00e9sultat en instance d\u2019affectation : b\u00e9n\u00e9fice": {},
+ "1309-R\u00e9sultat en instance d\u2019affectation : perte": {}
+ },
+ "131-R\u00e9sultat net : b\u00e9n\u00e9fice": {},
+ "132-Marge commerciale (MC)": {},
+ "133-Valeur ajout\u00e9e (VA)": {},
+ "134-Exc\u00e9dent brut d\u2019exploitation (EBE)": {},
+ "135-R\u00e9sultat d\u2019exploitation (RE)": {},
+ "136-R\u00e9sultat financier (RF)": {},
+ "137-R\u00e9sultat des activit\u00e9s ordinaires (RAO)": {},
+ "138-R\u00e9sultat hors activit\u00e9s ordinaires (RHAO)": {
+ "1381-R\u00e9sultat de fusion": {},
+ "1382-R\u00e9sultat d\u2019apport partiel d\u2019actif": {},
+ "1383-R\u00e9sultat de scission": {},
+ "1384-R\u00e9sultat de liquidation": {}
+ },
+ "139-R\u00e9sultat net : perte": {}
+ },
+ "14-Subventions d\u2019investissement": {
+ "141-Subventions d\u2019\u00e9quipement": {
+ "1411-\u00c9tat": {},
+ "1412-R\u00e9gions": {},
+ "1413-D\u00e9partements": {},
+ "1414-Communes et collectivit\u00e9s publiques d\u00e9centralis\u00e9es": {},
+ "1415-Entit\u00e9s publiques ou mixtes": {},
+ "1416-Entit\u00e9s et organismes priv\u00e9s": {},
+ "1417-Organismes internationaux": {},
+ "1418-Autres": {}
+ },
+ "148-Autres subventions d\u2019investissement": {}
+ },
+ "15-Provisions r\u00e9glement\u00e9es et fonds assimil\u00e9s": {
+ "151-Amortissements d\u00e9rogatoires": {},
+ "152-Plus-values de cession \u00e0 r\u00e9investir": {},
+ "153-Fonds r\u00e9glement\u00e9s": {
+ "1531-Fonds National": {},
+ "1532-Pr\u00e9l\u00e8vement pour le Budget": {}
+ },
+ "154-Provisions sp\u00e9ciales de r\u00e9\u00e9valuation": {},
+ "155-Provisions r\u00e9glement\u00e9es relatives aux immobilisations": {
+ "1551-Reconstitution des gisements miniers et p\u00e9troliers": {}
+ },
+ "156-Provisions r\u00e9glement\u00e9es relatives aux stocks": {
+ "1561-Hausse de prix": {},
+ "1562-Fluctuation des cours": {}
+ },
+ "157-Provisions pour investissement": {},
+ "158-Autres provisions et fonds r\u00e9glement\u00e9s": {}
+ },
+ "16-Emprunts et dettes assimil\u00e9es": {
+ "161-Emprunts obligataires": {
+ "1611-Emprunts obligataires ordinaires": {},
+ "1612-Emprunts obligataires convertibles en actions": {},
+ "1613-Emprunts obligataires remboursables en actions": {},
+ "1618-Autres emprunts obligataires": {}
+ },
+ "162-Emprunts et dettes aupr\u00e8s des \u00e9tablissements de cr\u00e9dit": {},
+ "163-Avances re\u00e7ues de l\u2019\u00c9tat": {},
+ "164-Avances re\u00e7ues et comptes courants bloqu\u00e9s": {},
+ "165-D\u00e9p\u00f4ts et cautionnements re\u00e7us": {
+ "1651-D\u00e9p\u00f4ts": {},
+ "1652-Cautionnements": {}
+ },
+ "166-Int\u00e9r\u00eats courus": {
+ "1661-Sur emprunts obligataires": {},
+ "1662-Sur emprunts et dettes aupr\u00e8s des \u00e9tablissements de cr\u00e9dit": {},
+ "1663-Sur avances re\u00e7ues de l\u2019\u00c9tat": {},
+ "1664-Sur avances re\u00e7ues et comptes courants bloqu\u00e9s": {},
+ "1665-Sur d\u00e9p\u00f4ts et cautionnements re\u00e7us": {},
+ "1667-Sur avances assorties de conditions particuli\u00e8res": {},
+ "1668-Sur autres emprunts et dettes": {}
+ },
+ "167-Avances assorties de conditions particuli\u00e8res": {
+ "1671-Avances bloqu\u00e9es pour augmentation du capital": {},
+ "1672-Avances conditionn\u00e9es par l\u2019\u00c9tat": {},
+ "1673-Avances conditionn\u00e9es par les autres organismes africains": {},
+ "1674-Avances conditionn\u00e9es par les organismes internationaux": {}
+ },
+ "168-Autres emprunts et dettes": {
+ "1681-Rentes viag\u00e8res capitalis\u00e9es": {},
+ "1682-Billets de fonds": {},
+ "1683-Dettes cons\u00e9cutives \u00e0 des titres emprunt\u00e9s": {},
+ "1684-Emprunts participatifs": {},
+ "1685-Participation des travailleurs aux b\u00e9n\u00e9fices": {},
+ "1686-Emprunts et dettes contract\u00e9s aupr\u00e8s des autres tiers": {}
+ }
+ },
+ "17-Dettes de location acquisition": {
+ "172-Dettes de location acquisition / cr\u00e9dit bail immobilier": {},
+ "173-Dettes de location acquisition / cr\u00e9dit bail mobilier": {},
+ "174-Dettes de location acquisition / location de vente": {},
+ "176-Int\u00e9r\u00eats courus": {
+ "1762-Sur dettes de location acquisition / cr\u00e9dit-bail immobilier": {},
+ "1763-Sur dettes de location acquisition / cr\u00e9dit-bail mobilier": {},
+ "1764-Sur dettes de location acquisition / location-vente": {},
+ "1768-Sur autres dettes de location acquisition": {}
+ },
+ "178-Autres dettes de location acquisition": {}
+ },
+ "18-Dettes li\u00e9es \u00e0 des participations et comptes de liaison des \u00e9tablissements et soci\u00e9t\u00e9s en participation": {
+ "181-Dettes li\u00e9es \u00e0 des participations": {
+ "1811-Dettes li\u00e9es \u00e0 des participations (groupe)": {},
+ "1812-Dettes li\u00e9es \u00e0 des participations (hors groupe)": {}
+ },
+ "182-Dettes li\u00e9es \u00e0 des soci\u00e9t\u00e9s en participation": {},
+ "183-Int\u00e9r\u00eats courus sur dettes li\u00e9es \u00e0 des participations": {},
+ "184-Comptes permanents bloqu\u00e9s des \u00e9tablissements et succursales": {},
+ "185-Comptes permanents non bloqu\u00e9s des \u00e9tablissements et succursales": {},
+ "186-Comptes de liaison charges": {},
+ "187-Comptes de liaison produits": {},
+ "188-Comptes de liaison des soci\u00e9t\u00e9s en participation": {}
+ },
+ "19-Provisions pour risques et charges": {
+ "191-Provisions pour litiges": {},
+ "192-Provisions pour garanties donn\u00e9es aux clients": {},
+ "193-Provisions pour pertes sur march\u00e9s \u00e0 ach\u00e8vement futur": {},
+ "194-Provisions pour pertes de change": {},
+ "195-Provisions pour imp\u00f4ts": {},
+ "196-Provisions pour pensions et obligations similaires": {
+ "1961-Provisions pour pensions et obligations similaires engagement de retraite": {},
+ "1962-Actif du r\u00e9gime de retraite": {}
+ },
+ "197-Provisions pour restructuration": {},
+ "198-Autres provisions pour risques et charges": {
+ "1981-Provisions pour amendes et p\u00e9nalit\u00e9s": {},
+ "1983-Provisions pour propre assureur": {},
+ "1984-Provisions pour d\u00e9mant\u00e8lement et remise en \u00e9tat": {},
+ "1985-Provisions pour droits \u00e0 r\u00e9duction ou avantage en nature (ch\u00e8ques cadeau, cartes de fid\u00e9lit\u00e9...)": {},
+ "1988-Provisions pour divers risques et charges": {}
+ }
+ },
+ "root_type": "Equity"
+ },
+ "2-Comptes d\u2019actif immobilis\u00e9": {
+ "21-Immobilisations incorporelles": {
+ "account_type": "Fixed Asset",
+ "211-Frais de d\u00e9veloppement": {
+ "account_type": "Fixed Asset"
+ },
+ "212-Brevets, licences, concessions et droits similaires": {
+ "account_type": "Fixed Asset",
+ "2121-Brevets": {
+ "account_type": "Fixed Asset"
+ },
+ "2122-Licences": {
+ "account_type": "Fixed Asset"
+ },
+ "2123-Concessions de service public": {
+ "account_type": "Fixed Asset"
+ },
+ "2128-Autres concessions et droits similaires": {
+ "account_type": "Fixed Asset"
+ }
+ },
+ "213-Logiciels et sites internet": {
+ "account_type": "Fixed Asset",
+ "2131-Logiciels": {
+ "account_type": "Fixed Asset"
+ },
+ "2132-Sites internet": {
+ "account_type": "Fixed Asset"
+ }
+ },
+ "214-Marques": {
+ "account_type": "Fixed Asset"
+ },
+ "215-Fonds commercial": {
+ "account_type": "Fixed Asset"
+ },
+ "216-Droit au bail": {
+ "account_type": "Fixed Asset"
+ },
+ "217-Investissements de cr\u00e9ation": {
+ "account_type": "Fixed Asset"
+ },
+ "218-Autres droits et valeurs incorporels": {
+ "account_type": "Fixed Asset",
+ "2181-Frais de prospection et d\u2019\u00e9valuation de ressources min\u00e9rales": {
+ "account_type": "Fixed Asset"
+ },
+ "2182-Co\u00fbts d\u2019obtention du contrat": {
+ "account_type": "Fixed Asset"
+ },
+ "2183-Fichiers clients, notices, titres de journaux et magazines": {
+ "account_type": "Fixed Asset"
+ },
+ "2184-Co\u00fbts des franchises": {
+ "account_type": "Fixed Asset"
+ },
+ "2188-Divers droits et valeurs incorporelles": {
+ "account_type": "Fixed Asset"
+ }
+ },
+ "219-Immobilisations incorporelles en cours": {
+ "account_type": "Fixed Asset",
+ "2191-Frais de d\u00e9veloppement": {
+ "account_type": "Fixed Asset"
+ },
+ "2193-Logiciels et internet": {
+ "account_type": "Fixed Asset"
+ },
+ "2198-Autres droits et valeurs incorporels": {
+ "account_type": "Fixed Asset"
+ }
+ }
+ },
+ "22-Terrains": {
+ "account_type": "Fixed Asset",
+ "221-Terrains agricoles et forestiers": {
+ "account_type": "Fixed Asset",
+ "2211-Terrains d\u2019exploitation agricole": {
+ "account_type": "Fixed Asset"
+ },
+ "2212-Terrains d\u2019exploitation foresti\u00e8re": {
+ "account_type": "Fixed Asset"
+ },
+ "2218-Autres terrains": {
+ "account_type": "Fixed Asset"
+ }
+ },
+ "222-Terrains nus": {
+ "account_type": "Fixed Asset",
+ "2221-Terrains \u00e0 b\u00e2tir": {
+ "account_type": "Fixed Asset"
+ },
+ "2228-Autres terrains nus": {
+ "account_type": "Fixed Asset"
+ }
+ },
+ "223-Terrains b\u00e2tis": {
+ "account_type": "Fixed Asset",
+ "2231-Pour b\u00e2timents industriels et agricoles": {
+ "account_type": "Fixed Asset"
+ },
+ "2232-Pour b\u00e2timents administratifs et commerciaux": {
+ "account_type": "Fixed Asset"
+ },
+ "2234-Pour b\u00e2timents affect\u00e9s aux autres op\u00e9rations professionnelles": {
+ "account_type": "Fixed Asset"
+ },
+ "2235-Pour b\u00e2timents affect\u00e9s aux autres op\u00e9rations non professionnelles": {
+ "account_type": "Fixed Asset"
+ },
+ "2238-Autres terrains b\u00e2tis": {
+ "account_type": "Fixed Asset"
+ }
+ },
+ "224-Travaux de mise en valeur des terrains": {
+ "account_type": "Fixed Asset",
+ "2241-Plantation d\u2019arbres et d\u2019arbustes": {
+ "account_type": "Fixed Asset"
+ },
+ "2245-Am\u00e9liorations du fonds": {
+ "account_type": "Fixed Asset"
+ },
+ "2248-Autres travaux": {
+ "account_type": "Fixed Asset"
+ }
+ },
+ "225-Terrains de carri\u00e8res tr\u00e9fonds": {
+ "account_type": "Fixed Asset",
+ "2251-Carri\u00e8res": {
+ "account_type": "Fixed Asset"
+ }
+ },
+ "226-Terrains am\u00e9nag\u00e9s": {
+ "account_type": "Fixed Asset",
+ "2261-Parkings": {
+ "account_type": "Fixed Asset"
+ }
+ },
+ "227-Terrains mis en concession": {
+ "account_type": "Fixed Asset"
+ },
+ "228-Autres terrains": {
+ "account_type": "Fixed Asset",
+ "2281-Terrains immeubles de placement": {
+ "account_type": "Fixed Asset"
+ },
+ "2285-Terrains des logements affect\u00e9s au personnel": {
+ "account_type": "Fixed Asset"
+ },
+ "2286-Terrains de location acquisition": {
+ "account_type": "Fixed Asset"
+ },
+ "2288-Divers terrains": {
+ "account_type": "Fixed Asset"
+ }
+ },
+ "229-Am\u00e9nagements de terrains en cours": {
+ "account_type": "Fixed Asset",
+ "2291-Terrains agricoles et forestiers": {
+ "account_type": "Fixed Asset"
+ },
+ "2292-Terrains nus": {
+ "account_type": "Fixed Asset"
+ },
+ "2295-Terrains de carri\u00e8res tr\u00e9fonds": {
+ "account_type": "Fixed Asset"
+ },
+ "2298-Autres terrains": {
+ "account_type": "Fixed Asset"
+ }
+ }
+ },
+ "23-B\u00e2timents, installations techniques et agencements": {
+ "231-B\u00e2timents industriels, agricoles, administratifs et commerciaux sur sol propre": {
+ "2311-B\u00e2timents industriels": {},
+ "2312-B\u00e2timents agricoles": {},
+ "2313-B\u00e2timents administratifs et commerciaux": {},
+ "2314-B\u00e2timents affect\u00e9s au logement du personnel": {},
+ "2315-B\u00e2timents immeubles de placement": {},
+ "2316-B\u00e2timents de location acquisition": {}
+ },
+ "232-B\u00e2timents industriels, agricoles, administratifs et commerciaux sur sol d\u2019autrui": {
+ "2321-B\u00e2timents industriels": {},
+ "2322-B\u00e2timents agricoles": {},
+ "2323-B\u00e2timents administratifs et commerciaux": {},
+ "2324-B\u00e2timents affect\u00e9s au logement du personnel": {},
+ "2325-B\u00e2timents immeubles de placement": {},
+ "2326-B\u00e2timents de location acquisition": {}
+ },
+ "233-Ouvrages d\u2019infrastructure": {
+ "2331-Voies de terre": {},
+ "2332-Voies de fer": {},
+ "2333-Voies d\u2019eau": {},
+ "2334-Barrages, Digues": {},
+ "2335-Pistes d\u2019a\u00e9rodrome": {},
+ "2338-Autres ouvrages d\u2019infrastructures": {}
+ },
+ "234-Am\u00e9nagements, agencements et installations techniques": {
+ "2341-Installations complexes sp\u00e9cialis\u00e9es sur sol propre": {},
+ "2342-Installations complexes sp\u00e9cialis\u00e9es sur sol d\u2019autrui": {},
+ "2343-Installations \u00e0 caract\u00e8re sp\u00e9cifique sur sol propre": {},
+ "2344-Installations \u00e0 caract\u00e8re sp\u00e9cifique sur sol d\u2019autrui": {},
+ "2345-Am\u00e9nagements et agencements des b\u00e2timents": {}
+ },
+ "235-Am\u00e9nagements de bureaux": {
+ "2351-Installations g\u00e9n\u00e9rales": {},
+ "2358-Autres am\u00e9nagements de bureaux": {}
+ },
+ "237-B\u00e2timents industriels, agricoles et commerciaux mis en concession": {},
+ "238-Autres installations et agencements": {},
+ "239-B\u00e2timents am\u00e9nagements, agencements et installations en cours": {
+ "2391-B\u00e2timents en cours": {},
+ "2392-Installations en cours": {},
+ "2393-Ouvrages d\u2019infrastructure en cours": {},
+ "2394-Am\u00e9nagements et agencements et installations techniques en cours": {},
+ "2395-Am\u00e9nagements de bureaux en cours": {},
+ "2398-Autres installations et agencements en cours": {}
+ }
+ },
+ "24-Mat\u00e9riel, mobilier et actifs biologiques": {
+ "241-Mat\u00e9riel et outillage industriel et commercial": {
+ "2411-Mat\u00e9riel industriel": {},
+ "2412-Outillage industriel": {},
+ "2413-Mat\u00e9riel commercial": {},
+ "2414-Outillage commercial": {},
+ "2416-Mat\u00e9riel & outillage industriel et commercial de location-acquisition": {}
+ },
+ "242-Mat\u00e9riel et outillage agricole": {
+ "2421-Mat\u00e9riel agricole": {},
+ "2422-Outillage agricole": {},
+ "2426-Mat\u00e9riel & outillage agricole de location-acquisition": {}
+ },
+ "243-Mat\u00e9riel d\u2019emballage r\u00e9cup\u00e9rable et identifiable": {},
+ "244-Mat\u00e9riel et mobilier": {
+ "2441-Mat\u00e9riel de bureau": {},
+ "2442-Mat\u00e9riel informatique": {},
+ "2443-Mat\u00e9riel bureautique": {},
+ "2444-Mobilier de bureau": {},
+ "2445-Mat\u00e9riel et mobilier immeubles de placement": {},
+ "2446-Mat\u00e9riel et mobilier de location acquisition": {},
+ "2447-Mat\u00e9riel et mobilier des logements du personnel": {}
+ },
+ "245-Mat\u00e9riel de transport": {
+ "2451-Mat\u00e9riel automobile": {},
+ "2452-Mat\u00e9riel ferroviaire": {},
+ "2453-Mat\u00e9riel fluvial, lagunaire": {},
+ "2454-Mat\u00e9riel naval": {},
+ "2455-Mat\u00e9riel a\u00e9rien": {},
+ "2456-Mat\u00e9riel de transport de location-acquisition": {},
+ "2457-Mat\u00e9riel hippomobile": {},
+ "2458-Autres mat\u00e9riels de transport": {}
+ },
+ "246-Actifs biologiques": {
+ "2461-Cheptel, animaux de trait": {},
+ "2462-Cheptel, animaux reproducteurs": {},
+ "2463-Animaux de garde": {},
+ "2465-Plantations agricoles": {},
+ "2468-Autres actifs biologiques": {}
+ },
+ "247-Agencements, am\u00e9nagements du mat\u00e9riel et actifs biologiques": {
+ "2471-Agencements et am\u00e9nagements du mat\u00e9riel": {},
+ "2472-Agencements et am\u00e9nagements des actifs biologiques": {},
+ "2478-Autres agencements, am\u00e9nagements du mat\u00e9riel et actifs biologiques": {}
+ },
+ "248-Autres mat\u00e9riels et mobiliers": {
+ "2481-Collections et \u0153uvres d\u2019art": {},
+ "2488-Divers mat\u00e9riels mobiliers": {}
+ },
+ "249-Mat\u00e9riels et actifs biologiques en cours": {
+ "2491-Mat\u00e9riel et outillage industriel et commercial": {},
+ "2492-Mat\u00e9riel et outillage agricole": {},
+ "2493-Mat\u00e9riel d\u2019emballage r\u00e9cup\u00e9rable et identifiable": {},
+ "2494-Mat\u00e9riel et mobilier de bureau": {},
+ "2495-Mat\u00e9riel de transport": {},
+ "2496-Actifs biologiques": {},
+ "2497-Agencements am\u00e9nagements du mat\u00e9riel et actifs biologiques": {},
+ "2498-Autres mat\u00e9riels et actifs biologiques en cours": {}
+ }
+ },
+ "25-Avances et acomptes vers\u00e9s sur immobilisations": {
+ "251-Avances et acomptes vers\u00e9s sur immobilisations incorporelles": {},
+ "252-Avances et acomptes vers\u00e9s sur immobilisations corporelles": {}
+ },
+ "26-Titres de participation": {
+ "261-Titres de participation dans des soci\u00e9t\u00e9s sous contr\u00f4le exclusif": {},
+ "262-Titres de participation dans des soci\u00e9t\u00e9s sous contr\u00f4le conjoint": {},
+ "263-Titres de participation dans des soci\u00e9t\u00e9s conf\u00e9rant une influence notable": {},
+ "265-Participations dans des organismes professionnels": {},
+ "266-Parts dans des groupements d\u2019int\u00e9r\u00eat \u00e9conomique (GIE)": {},
+ "268-Autres titres de participation": {}
+ },
+ "27-Autres immobilisations financi\u00e8res": {
+ "271-Pr\u00eats et cr\u00e9ances": {
+ "2711-Pr\u00eats participatifs": {},
+ "2712-Pr\u00eats aux associ\u00e9s": {},
+ "2713-Billets de fonds": {},
+ "2714-Titres pr\u00eat\u00e9s": {},
+ "2718-Autres pr\u00eats et cr\u00e9ances": {}
+ },
+ "272-Pr\u00eats au personnel": {
+ "2721-Pr\u00eats immobiliers": {},
+ "2722-Pr\u00eats mobiliers et d\u2019installation": {},
+ "2728-Autres pr\u00eats au personnel": {}
+ },
+ "273-Cr\u00e9ances sur l\u2019\u00c9tat": {
+ "2731-Retenues de garantie": {},
+ "2733-Fonds r\u00e9glement\u00e9": {},
+ "2734-Cr\u00e9ances sur le conc\u00e9dant": {},
+ "2738-Autres cr\u00e9ances sur l\u2019\u00c9tat": {}
+ },
+ "274-Titres immobilis\u00e9s": {
+ "2741-Titres immobilis\u00e9s de l\u2019activit\u00e9 de portefeuille (TIAP)": {},
+ "2742-Titres participatifs": {},
+ "2743-Certificats d\u2019investissement": {},
+ "2744-Parts de fonds commun de placement (FCP)": {},
+ "2745-Obligations": {},
+ "2746-Actions ou parts propres": {},
+ "2748-Autres titres immobilis\u00e9s": {}
+ },
+ "275-D\u00e9p\u00f4ts et cautionnements vers\u00e9s": {
+ "2751-D\u00e9p\u00f4ts pour loyers d\u2019avance": {},
+ "2752-D\u00e9p\u00f4ts pour l\u2019\u00e9lectricit\u00e9": {},
+ "2753-D\u00e9p\u00f4ts pour l\u2019eau": {},
+ "2754-D\u00e9p\u00f4ts pour le gaz": {},
+ "2755-D\u00e9p\u00f4ts pour le t\u00e9l\u00e9phone, le t\u00e9lex, la t\u00e9l\u00e9copie": {},
+ "2756-Cautionnements sur march\u00e9s publics": {},
+ "2757-Cautionnements sur autres op\u00e9rations": {},
+ "2758-Autres d\u00e9p\u00f4ts et cautionnements": {}
+ },
+ "276-Int\u00e9r\u00eats courus": {
+ "2761-Pr\u00eats et cr\u00e9ances non commerciales": {},
+ "2762-Pr\u00eats au personnel": {},
+ "2763-Cr\u00e9ances sur l\u2019\u00c9tat": {},
+ "2764-Titres immobilis\u00e9s": {},
+ "2765-D\u00e9p\u00f4ts et cautionnements vers\u00e9s": {},
+ "2767-Cr\u00e9ances rattach\u00e9es \u00e0 des participations": {},
+ "2768-Immobilisations financi\u00e8res diverses": {}
+ },
+ "277-Cr\u00e9ances rattach\u00e9es \u00e0 des participations et avances \u00e0 des GIE": {
+ "2771-Cr\u00e9ances rattach\u00e9es \u00e0 des participations (groupe)": {},
+ "2772-Cr\u00e9ances rattach\u00e9es \u00e0 des participations (hors groupe)": {},
+ "2773-Cr\u00e9ances rattach\u00e9es \u00e0 des soci\u00e9t\u00e9s en participation": {},
+ "2774-Avances \u00e0 des Groupements d\u2019int\u00e9r\u00eat \u00e9conomique (GIE)": {}
+ },
+ "278-Immobilisations financi\u00e8res diverses": {
+ "2781-Cr\u00e9ances diverses groupe": {},
+ "2782-Cr\u00e9ances diverses hors groupe": {},
+ "2784-Banques d\u00e9p\u00f4ts \u00e0 terme": {},
+ "2785-Or et m\u00e9taux pr\u00e9cieux": {},
+ "2788-Autres immobilisations financi\u00e8res": {}
+ }
+ },
+ "28-Amortissements": {
+ "account_type": "Accumulated Depreciation",
+ "281-Amortissements des immobilisations corporelles": {
+ "account_type": "Accumulated Depreciation",
+ "2811-Amortissements des frais de d\u00e9veloppement": {
+ "account_type": "Accumulated Depreciation"
+ },
+ "2812-Amortissements des brevets, licences, concessions et droits similaires": {
+ "account_type": "Accumulated Depreciation"
+ },
+ "2813-Amortissements des logiciels et sites internet": {
+ "account_type": "Accumulated Depreciation"
+ },
+ "2814-Amortissements des marques": {
+ "account_type": "Accumulated Depreciation"
+ },
+ "2815-Amortissements du fonds commercial": {
+ "account_type": "Accumulated Depreciation"
+ },
+ "2816-Amortissements du droit au bail": {
+ "account_type": "Accumulated Depreciation"
+ },
+ "2817-Amortissements des investissements de cr\u00e9ation": {
+ "account_type": "Accumulated Depreciation"
+ },
+ "2818-Amortissements des autres droits et valeurs incorporels": {
+ "account_type": "Accumulated Depreciation"
+ }
+ },
+ "282-Amortissements des terrains": {
+ "2824-Amortissements des travaux de mise en valeur des terrains": {}
+ },
+ "283-Amortissements des b\u00e2timents, installations techniques et agencements": {
+ "2831-Amortissements des b\u00e2timents industriels, agricoles, administratifs et commerciaux sur sol propre": {},
+ "2832-Amortissements des b\u00e2timents industriels, agricoles, administratifs et commerciaux sur sol d\u2019autrui": {},
+ "2833-Amortissements des ouvrages d\u2019infrastructure": {},
+ "2834-Amortissements des am\u00e9nagements, agencements et installations techniques": {},
+ "2835-Amortissements des am\u00e9nagements de bureaux": {},
+ "2837-Amortissements des b\u00e2timents industriels, agricoles et commerciaux mis en concession": {},
+ "2838-Amortissements des autres installations et agencements": {}
+ },
+ "284-Amortissements du mat\u00e9riel": {
+ "2841-Amortissements du mat\u00e9riel et outillage industriel et commercial": {},
+ "2842-Amortissements du mat\u00e9riel et outillage agricole": {},
+ "2843-Amortissements du mat\u00e9riel d\u2019emballage r\u00e9cup\u00e9rable et identifiable": {},
+ "2844-Amortissements du mat\u00e9riel et mobilier": {},
+ "2845-Amortissements du mat\u00e9riel de transport": {},
+ "2846-Amortissements des actifs biologiques": {},
+ "2847-Amortissements des agencements et am\u00e9nagements du mat\u00e9riel et des actifs biologiques": {},
+ "2848-Amortissements des autres mat\u00e9riels": {}
+ }
+ },
+ "29-D\u00e9pr\u00e9ciations des immobilisations": {
+ "291-D\u00e9pr\u00e9ciations des immobilisations incorporelles": {
+ "2911-D\u00e9pr\u00e9ciations des frais de d\u00e9veloppement": {},
+ "2912-D\u00e9pr\u00e9ciations des brevets, licences, concessions et droits similaires": {},
+ "2913-D\u00e9pr\u00e9ciations des logiciels et sites internet": {},
+ "2914-D\u00e9pr\u00e9ciations des marques": {},
+ "2915-D\u00e9pr\u00e9ciations du fonds commercial": {},
+ "2916-D\u00e9pr\u00e9ciations du droit au bail": {},
+ "2917-D\u00e9pr\u00e9ciations des investissements de cr\u00e9ation": {},
+ "2918-D\u00e9pr\u00e9ciations des autres droits et valeurs incorporels": {},
+ "2919-D\u00e9pr\u00e9ciations des immobilisations incorporelles en cours": {}
+ },
+ "292-D\u00e9pr\u00e9ciations des terrains": {
+ "2921-D\u00e9pr\u00e9ciations des terrains agricoles et forestiers": {},
+ "2922-D\u00e9pr\u00e9ciations des terrains nus": {},
+ "2923-D\u00e9pr\u00e9ciations des terrains b\u00e2tis": {},
+ "2924-D\u00e9pr\u00e9ciations des travaux de mise en valeur des terrains": {},
+ "2925-D\u00e9pr\u00e9ciations des terrains de gisement": {},
+ "2926-D\u00e9pr\u00e9ciations des terrains am\u00e9nag\u00e9s": {},
+ "2927-D\u00e9pr\u00e9ciations des terrains mis en concession": {},
+ "2928-D\u00e9pr\u00e9ciations des autres terrains": {},
+ "2929-D\u00e9pr\u00e9ciations des am\u00e9nagements de terrains en cours": {}
+ },
+ "293-D\u00e9pr\u00e9ciations des b\u00e2timents, installations techniques et agencements": {
+ "2931-D\u00e9pr\u00e9ciations des b\u00e2timents industriels, agricoles, administratifs et commerciaux sur sol propre": {},
+ "2932-D\u00e9pr\u00e9ciations des b\u00e2timents industriels, agricoles, administratifs et commerciaux sur sol d\u2019autrui": {},
+ "2933-D\u00e9pr\u00e9ciations des ouvrages d\u2019infrastructures": {},
+ "2934-D\u00e9pr\u00e9ciations des am\u00e9nagements, agencements et installations techniques": {},
+ "2935-D\u00e9pr\u00e9ciations des am\u00e9nagements de bureaux": {},
+ "2937-D\u00e9pr\u00e9ciations des b\u00e2timents industriels, agricoles et commerciaux mis en concession": {},
+ "2938-D\u00e9pr\u00e9ciations des autres installations et agencements": {},
+ "2939-D\u00e9pr\u00e9ciations des b\u00e2timents et installations en cours": {}
+ },
+ "294-D\u00e9pr\u00e9ciations de mat\u00e9riel, du mobilier et de l\u2019actif biologique": {
+ "2941-D\u00e9pr\u00e9ciations du mat\u00e9riel et outillage industriel et commercial": {},
+ "2942-D\u00e9pr\u00e9ciations du mat\u00e9riel et outillage agricole": {},
+ "2943-D\u00e9pr\u00e9ciations du mat\u00e9riel d\u2019emballage r\u00e9cup\u00e9rable et identifiable": {},
+ "2944-D\u00e9pr\u00e9ciations du mat\u00e9riel et mobilier": {},
+ "2945-D\u00e9pr\u00e9ciations du mat\u00e9riel de transport": {},
+ "2946-D\u00e9pr\u00e9ciations des actifs biologiques": {},
+ "2947-D\u00e9pr\u00e9ciations des agencements et am\u00e9nagements du mat\u00e9riel et des actifs biologiques": {},
+ "2948-D\u00e9pr\u00e9ciations des autres mat\u00e9riels": {},
+ "2949-D\u00e9pr\u00e9ciations de mat\u00e9riel en cours": {}
+ },
+ "295-D\u00e9pr\u00e9ciations des avances et acomptes vers\u00e9s sur immobilisations": {
+ "2951-D\u00e9pr\u00e9ciations des avances et acomptes vers\u00e9s sur immobilisations incorporelles": {},
+ "2952-D\u00e9pr\u00e9ciations des avances et acomptes vers\u00e9s sur immobilisations corporelles": {}
+ },
+ "296-D\u00e9pr\u00e9ciations des titres de participation": {
+ "2961-D\u00e9pr\u00e9ciations des titres de participation dans des soci\u00e9t\u00e9s sous contr\u00f4le exclusif": {},
+ "2962-D\u00e9pr\u00e9ciations des titres de participation dans les soci\u00e9t\u00e9s sous contr\u00f4le conjoint": {},
+ "2963-D\u00e9pr\u00e9ciations des titres de participation dans les soci\u00e9t\u00e9s conf\u00e9rant une influence notable": {},
+ "2965-D\u00e9pr\u00e9ciations des participations dans des organismes professionnels": {},
+ "2966-D\u00e9pr\u00e9ciations des parts dans des GIE": {},
+ "2968-D\u00e9pr\u00e9ciations des autres titres de participation": {}
+ },
+ "297-D\u00e9pr\u00e9ciations des autres immobilisations financi\u00e8res": {
+ "2971-D\u00e9pr\u00e9ciations des pr\u00eats et cr\u00e9ances": {},
+ "2972-D\u00e9pr\u00e9ciations des pr\u00eats au personnel": {},
+ "2973-D\u00e9pr\u00e9ciations des cr\u00e9ances sur l\u2019\u00c9tat": {},
+ "2974-D\u00e9pr\u00e9ciations des titres immobilis\u00e9s": {},
+ "2975-D\u00e9pr\u00e9ciations des d\u00e9p\u00f4ts et cautionnements vers\u00e9s": {},
+ "2977-D\u00e9pr\u00e9ciations des cr\u00e9ances rattach\u00e9es \u00e0 des participations et avances \u00e0 des GIE": {},
+ "2978-D\u00e9pr\u00e9ciations des cr\u00e9ances financi\u00e8res diverses": {}
+ }
+ },
+ "root_type": "Asset"
+ },
+ "3-Comptes de Stocks": {
+ "31-Marchandises": {
+ "311-Marchandises A": {
+ "3111-Marchandises A1": {},
+ "3112-Marchandises A2": {}
+ },
+ "312-Marchandises B": {
+ "3121-Marchandises B1": {},
+ "3122-Marchandises B2": {}
+ },
+ "313-Actifs biologiques": {
+ "3131-Animaux": {},
+ "3132-V\u00e9g\u00e9taux": {}
+ },
+ "318-Marchandises hors activit\u00e9s ordinaires (HAO)": {}
+ },
+ "32-Mati\u00e8res premi\u00e8res et fournitures li\u00e9es": {
+ "321-Mati\u00e8res A": {},
+ "322-Mati\u00e8res B": {},
+ "323-Fournitures (A, B)": {}
+ },
+ "33-Autres approvisionnements": {
+ "331-Mati\u00e8res consommables": {},
+ "332-Fournitures d\u2019atelier et d\u2019usine": {},
+ "333-Fournitures de magasin": {},
+ "334-Fournitures de bureau": {},
+ "335-Emballages": {
+ "3351-Emballages perdus": {},
+ "3352-Emballages r\u00e9cup\u00e9rables non identifiables": {},
+ "3353-Emballages \u00e0 usage mixte": {},
+ "3358-Autres emballages": {}
+ },
+ "338-Autres mati\u00e8res": {}
+ },
+ "34-Produits en cours": {
+ "341-Produits en cours": {
+ "3411-Produits en cours P1": {},
+ "3412-Produits en cours P2": {}
+ },
+ "342-Travaux en cours": {
+ "3421-Travaux en cours T1": {},
+ "3422-Travaux en cours T2": {}
+ },
+ "343-Produits interm\u00e9diaires en cours": {
+ "3431-Produits interm\u00e9diaires A": {},
+ "3432-Produits interm\u00e9diaires B": {}
+ },
+ "344-Produits r\u00e9siduels en cours": {
+ "3441-Produits r\u00e9siduels A": {},
+ "3442-Produits r\u00e9siduels B": {}
+ },
+ "345-Actifs biologiques en cours": {
+ "3451-Animaux": {},
+ "3452-V\u00e9g\u00e9taux": {}
+ }
+ },
+ "35-Services en cours": {
+ "351-\u00c9tudes en cours": {
+ "3511-\u00c9tudes en cours E1": {},
+ "3512-\u00c9tudes en cours E2": {}
+ },
+ "352-Prestations de services en cours": {
+ "3521-Prestations de services S1": {},
+ "3522-Prestations de services S2": {}
+ }
+ },
+ "36-Produits finis": {
+ "361-Produits finis A": {},
+ "362-Produits finis B": {},
+ "363-Actifs biologiques": {
+ "3631-Animaux": {},
+ "3632-V\u00e9g\u00e9taux": {},
+ "3638-Autres stocks (activit\u00e9s annexes)": {}
+ }
+ },
+ "37-Produits interm\u00e9diaires et r\u00e9siduels": {
+ "371-Produits interm\u00e9diaires": {
+ "3711-Produits interm\u00e9diaires A": {},
+ "3712-Produits interm\u00e9diaires B": {}
+ },
+ "372-Produits r\u00e9siduels": {
+ "3721-D\u00e9chets": {},
+ "3722-Rebuts": {},
+ "3723-Mati\u00e8res de R\u00e9cup\u00e9ration": {}
+ },
+ "373-Actifs biologiques": {
+ "3731-Animaux": {},
+ "3732-V\u00e9g\u00e9taux": {},
+ "3738-Autres stocks (activit\u00e9s annexes)": {}
+ }
+ },
+ "38-Stocks en cours de route, en consignation ou en d\u00e9p\u00f4t": {
+ "account_type": "Stock",
+ "381-Marchandises en cours de route": {},
+ "382-Mati\u00e8res premi\u00e8res et fournitures li\u00e9es en cours de route": {},
+ "383-Autres approvisionnements en cours de route": {},
+ "386-Produits finis en cours de route": {},
+ "387-Stock en consignation ou en d\u00e9p\u00f4t": {
+ "3871-Stock en consignation": {},
+ "3872-Stock en d\u00e9p\u00f4t": {}
+ },
+ "388-Stock provenant d\u2019immobilisations mises hors service ou au rebut": {}
+ },
+ "39-D\u00e9pr\u00e9ciations des stocks et encours de production": {
+ "391-D\u00e9pr\u00e9ciations des stocks de marchandises": {},
+ "392-D\u00e9pr\u00e9ciations des stocks de mati\u00e8res premi\u00e8res et fournitures li\u00e9es": {},
+ "393-D\u00e9pr\u00e9ciations des stocks d\u2019autres approvisionnements": {},
+ "394-D\u00e9pr\u00e9ciations des productions en cours": {},
+ "395-D\u00e9pr\u00e9ciations des services en cours": {},
+ "396-D\u00e9pr\u00e9ciations des stocks de produits finis": {},
+ "397-D\u00e9pr\u00e9ciations des stocks de produits interm\u00e9diaires et r\u00e9siduels": {},
+ "398-D\u00e9pr\u00e9ciations des stocks en cours de route, en consignation ou en d\u00e9p\u00f4t": {}
+ },
+ "root_type": "Asset"
+ },
+ "4-Comptes de Tiers (ACTIF)": {
+ "40-Fournisseurs et comptes rattach\u00e9s (ACTIF)": {
+ "409-Fournisseurs d\u00e9biteurs": {
+ "4091-Fournisseurs Avances et acomptes vers\u00e9s": {},
+ "4092-Fournisseurs Groupe avances et acomptes vers\u00e9s": {},
+ "4093-Fournisseurs Sous-traitants avances et acomptes vers\u00e9s": {},
+ "4094-Fournisseurs Cr\u00e9ances pour emballages et mat\u00e9riels \u00e0 rendre": {},
+ "4098-Fournisseurs Rabais, remises, ristournes et autres avoirs \u00e0 obtenir": {}
+ }
+ },
+ "41-Clients et comptes rattach\u00e9s (ACTIF)": {
+ "411-Clients": {
+ "4111-Clients": {
+ "account_type": "Receivable"
+ },
+ "4112-Clients groupe": {
+ "account_type": "Receivable"
+ },
+ "4114-Clients, \u00c9tat et Collectivit\u00e9s publiques": {
+ "account_type": "Receivable"
+ },
+ "4115-Clients, organismes internationaux": {
+ "account_type": "Receivable"
+ },
+ "4116-Clients, r\u00e9serve de propri\u00e9t\u00e9": {
+ "account_type": "Receivable"
+ },
+ "4117-Client, retenues de garantie": {
+ "account_type": "Receivable"
+ },
+ "4118-Clients, d\u00e9gr\u00e8vement de taxes sur la valeur ajout\u00e9e (TVA)": {
+ "account_type": "Receivable"
+ },
+ "account_type": "Receivable"
+ },
+ "412-Clients, effets \u00e0 recevoir en portefeuille": {
+ "4121-Clients, effets \u00e0 recevoir": {
+ "account_type": "Receivable"
+ },
+ "4122-Clients Groupe, effets \u00e0 recevoir": {
+ "account_type": "Receivable"
+ },
+ "4124-\u00c9tat et Collectivit\u00e9s publiques, effets \u00e0 recevoir": {
+ "account_type": "Receivable"
+ },
+ "4125-Organismes Internationaux, effets \u00e0 recevoir": {
+ "account_type": "Receivable"
+ },
+ "account_type": "Receivable"
+ },
+ "413-Clients, ch\u00e8ques, effets et autres valeurs impay\u00e9es": {
+ "4131-Clients, ch\u00e8ques impay\u00e9s": {
+ "account_type": "Receivable"
+ },
+ "4132-Clients, effets impay\u00e9s": {
+ "account_type": "Receivable"
+ },
+ "4133-Clients, cartes de cr\u00e9dit impay\u00e9es": {
+ "account_type": "Receivable"
+ },
+ "4138-Clients, autres valeurs impay\u00e9es": {
+ "account_type": "Receivable"
+ },
+ "account_type": "Receivable"
+ },
+ "414-Cr\u00e9ances sur cessions courantes d\u2019immobilisations": {
+ "4141-Cr\u00e9ances en compte, immobilisations incorporelles": {
+ "account_type": "Receivable"
+ },
+ "4142-Cr\u00e9ances en compte, immobilisations corporelles": {
+ "account_type": "Receivable"
+ },
+ "4146-Effets \u00e0 recevoir, immobilisations incorporelles": {
+ "account_type": "Receivable"
+ },
+ "4147-Effets \u00e0 recevoir, immobilisations corporelles": {
+ "account_type": "Receivable"
+ },
+ "account_type": "Receivable"
+ },
+ "415-Clients, effets escompt\u00e9s non \u00e9chus": {
+ "account_type": "Receivable"
+ },
+ "416-Cr\u00e9ances clients litigieuses ou douteuses": {
+ "4161-Cr\u00e9ances litigieuses": {
+ "account_type": "Receivable"
+ },
+ "4162-Cr\u00e9ances douteuses": {
+ "account_type": "Receivable"
+ },
+ "account_type": "Receivable"
+ },
+ "418-Clients, produits \u00e0 recevoir": {
+ "4181-Clients, factures \u00e0 \u00e9tablir": {
+ "account_type": "Receivable"
+ },
+ "4186-Clients, int\u00e9r\u00eats courus": {
+ "account_type": "Receivable"
+ },
+ "account_type": "Receivable"
+ },
+ "account_type": "Receivable"
+ },
+ "42-Personnel (ACTIF)": {
+ "421-Personnel, avances et acomptes": {
+ "4211-Personnel, avances": {},
+ "4212-Personnel, acomptes": {},
+ "4213-Frais avanc\u00e9s et fournitures au personnel": {}
+ }
+ },
+ "43-Organismes sociaux (ACTIF)": {
+ "431-S\u00e9curit\u00e9 sociale": {
+ "4311-Prestations familiales": {},
+ "4312-Accidents de travail": {},
+ "4313-Caisse de retraite obligatoire": {},
+ "4314-Caisse de retraite facultative": {},
+ "4318-Autres cotisations sociales": {}
+ },
+ "432-Caisses de retraite compl\u00e9mentaire": {},
+ "433-Autres organismes sociaux": {
+ "4331-Mutuelle": {},
+ "4332-Assurances retraite": {},
+ "4333-Assurances et organismes de sant\u00e9": {}
+ },
+ "438-Organismes sociaux, charges \u00e0 payer et produits \u00e0 recevoir": {
+ "4387-Produits \u00e0 recevoir": {}
+ }
+ },
+ "44-\u00c9tat et collectivit\u00e9s publiques (ACTIF)": {
+ "443-\u00c9tat, TVA factur\u00e9e": {
+ "4431-TVA factur\u00e9e sur ventes": {},
+ "4432-TVA factur\u00e9e sur prestations de services": {},
+ "4433-TVA factur\u00e9e sur travaux": {},
+ "4434-TVA factur\u00e9e sur production livr\u00e9e \u00e0 soi-m\u00eame": {},
+ "4435-TVA sur factures \u00e0 \u00e9tablir": {}
+ },
+ "445-\u00c9tat, TVA r\u00e9cup\u00e9rable": {
+ "4451-TVA r\u00e9cup\u00e9rable sur immobilisations": {},
+ "4452-TVA r\u00e9cup\u00e9rable sur achats": {},
+ "4453-TVA r\u00e9cup\u00e9rable sur transport": {},
+ "4454-TVA r\u00e9cup\u00e9rable sur services ext\u00e9rieurs et autres charges": {},
+ "4455-TVA r\u00e9cup\u00e9rable sur factures non parvenues": {},
+ "4456-TVA transf\u00e9r\u00e9e par d\u2019autres entit\u00e9s": {}
+ },
+ "448-\u00c9tat, charges \u00e0 payer et produits \u00e0 recevoir": {
+ "4486-Charges \u00e0 payer": {},
+ "4487-Produits \u00e0 recevoir": {}
+ },
+ "449-\u00c9tat, cr\u00e9ances et dettes diverses": {
+ "4491-\u00c9tat, obligations cautionn\u00e9es": {},
+ "4492-\u00c9tat, avances et acomptes vers\u00e9s sur imp\u00f4ts": {},
+ "4493-\u00c9tat, fonds de dotation \u00e0 recevoir": {},
+ "4494-\u00c9tat, subventions investissement \u00e0 recevoir": {},
+ "4495-\u00c9tat, subventions d\u2019exploitation \u00e0 recevoir": {},
+ "4496-\u00c9tat, subventions d\u2019\u00e9quilibre \u00e0 recevoir": {},
+ "4497-\u00c9tat, avances sur subventions": {},
+ "4499-\u00c9tat, fonds r\u00e9glement\u00e9s provisionn\u00e9s": {}
+ }
+ },
+ "45-Organismes internationaux (ACTIF)": {
+ "451-Op\u00e9rations avec les organismes africains": {},
+ "452-Op\u00e9rations avec les autres organismes internationaux": {},
+ "458-Organismes internationaux, fonds de dotation et subventions \u00e0 recevoir": {
+ "4581-Organismes internationaux, fonds de dotation \u00e0 recevoir": {},
+ "4582-Organismes internationaux, subventions \u00e0 recevoir": {}
+ }
+ },
+ "46-Apporteurs, associ\u00e9s et groupe (ACTIF)": {
+ "461-Apporteurs, op\u00e9rations sur le capital": {
+ "4613-Apporteurs, capital appel\u00e9, non vers\u00e9": {},
+ "4614-Apporteurs, compte d\u2019apport, op\u00e9rations de restructuration (fusion...)": {},
+ "4618-Apporteurs, titres \u00e0 \u00e9changer": {}
+ },
+ "467-Apporteurs, restant d\u00fb sur capital appel\u00e9": {}
+ },
+ "47-D\u00e9biteurs et cr\u00e9diteurs divers (ACTIF)": {
+ "472-Cr\u00e9ances et dettes sur titres de placement": {
+ "4721-Cr\u00e9ances sur cessions de titres de placement": {},
+ "4726-Versements restant \u00e0 effectuer sur titres de placement non lib\u00e9r\u00e9s": {}
+ },
+ "473-Interm\u00e9diaires Op\u00e9rations faites pour compte de tiers": {
+ "4731-Mandants": {},
+ "4732-Mandataires": {},
+ "4733-Commettants": {},
+ "4734-Commissionnaires": {},
+ "4739-\u00c9tat, Collectivit\u00e9s publiques, fonds global d\u2019allocation": {}
+ },
+ "474-Compte de r\u00e9partition p\u00e9riodique des charges et des produits": {
+ "4747-Compte de r\u00e9partition p\u00e9riodique des produits": {}
+ },
+ "475-Compte transitoire, ajustement sp\u00e9cial li\u00e9 \u00e0 la r\u00e9vision du SYSCOHADA": {
+ "4751-Compte actif": {
+ "account_type": "Temporary"
+ }
+ },
+ "476-Charges constat\u00e9es d\u2019avance": {},
+ "478-\u00c9carts de conversion actif": {
+ "4781-Diminution des cr\u00e9ances d\u2019exploitation": {},
+ "4782-Diminution des cr\u00e9ances financi\u00e8res": {},
+ "4783-Augmentation des dettes d\u2019exploitation": {},
+ "4784-Augmentation des dettes financi\u00e8res": {},
+ "4786-Diff\u00e9rences d\u2019\u00e9valuation sur instruments de tr\u00e9sorerie": {},
+ "4788-Diff\u00e9rences compens\u00e9es par couverture de change": {}
+ }
+ },
+ "48-Cr\u00e9ances et dettes hors activit\u00e9s ordinaires (ACTIF)": {
+ "485-Cr\u00e9ances sur cessions d\u2019immobilisations": {
+ "4851-En compte, immobilisations incorporelles": {},
+ "4852-En compte, immobilisations corporelles": {},
+ "4853-Effets \u00e0 recevoir, immobilisations incorporelles": {},
+ "4854-Effets \u00e0 recevoir, immobilisations corporelles": {},
+ "4855-Effets escompt\u00e9s non \u00e9chus": {},
+ "4857-Retenues de garantie": {},
+ "4858-Factures \u00e0 \u00e9tablir": {}
+ },
+ "488-Autres cr\u00e9ances hors activit\u00e9s ordinaires (HAO)": {}
+ },
+ "49-D\u00e9pr\u00e9ciations et provisions pour risques \u00e0 court terme (tiers) (ACTIF)": {
+ "491-D\u00e9pr\u00e9ciations des comptes clients": {
+ "4911-Cr\u00e9ances litigieuses": {},
+ "4912-Cr\u00e9ances douteuses": {}
+ },
+ "495-D\u00e9pr\u00e9ciations des comptes organismes internationaux": {},
+ "496-D\u00e9pr\u00e9ciations des comptes apporteurs, associ\u00e9s et groupe": {
+ "4962-Associ\u00e9s, comptes courants": {},
+ "4963-Associ\u00e9s, op\u00e9rations faites en commun": {},
+ "4966-Groupe, comptes courants": {}
+ },
+ "497-D\u00e9pr\u00e9ciations des comptes d\u00e9biteurs divers": {},
+ "498-D\u00e9pr\u00e9ciations des comptes de cr\u00e9ances HAO": {
+ "4985-Cr\u00e9ances sur cessions d\u2019immobilisations": {},
+ "4986-Cr\u00e9ances sur cessions de titres de placement": {},
+ "4988-Autres cr\u00e9ances HAO": {}
+ },
+ "499-Provisions pour risques \u00e0 court terme": {
+ "4991-Sur op\u00e9rations d\u2019exploitation": {},
+ "4997-Sur op\u00e9rations financi\u00e8res": {},
+ "4998-Sur op\u00e9rations HAO": {}
+ }
+ },
+ "root_type": "Asset"
+ },
+ "4-Comptes de Tiers (PASSIF)": {
+ "40-Fournisseurs et comptes rattach\u00e9s (PASSIF)": {
+ "401-Fournisseurs, dettes en compte": {
+ "4011-Fournisseurs": {
+ "account_type": "Payable"
+ },
+ "4012-Fournisseurs groupe": {
+ "account_type": "Payable"
+ },
+ "4013-Fournisseurs sous-traitants": {
+ "account_type": "Payable"
+ },
+ "4016-Fournisseurs, r\u00e9serve de propri\u00e9t\u00e9": {
+ "account_type": "Payable"
+ },
+ "4017-Fournisseur, retenues de garantie": {
+ "account_type": "Payable"
+ },
+ "account_type": "Payable"
+ },
+ "402-Fournisseurs, effets \u00e0 payer": {
+ "4021-Fournisseurs Effets \u00e0 payer": {
+ "account_type": "Payable"
+ },
+ "4022-Fournisseurs Groupe, effets \u00e0 payer": {
+ "account_type": "Payable"
+ },
+ "4023-Fournisseurs Sous-traitants, effets \u00e0 payer": {
+ "account_type": "Payable"
+ },
+ "account_type": "Payable"
+ },
+ "404-Fournisseurs, acquisitions courantes d\u2019immobilisations": {
+ "4041-Fournisseurs Dettes en comptes, immobilisations incorporelles": {
+ "account_type": "Payable"
+ },
+ "4042-Fournisseurs Dettes en comptes, immobilisations corporelles": {
+ "account_type": "Payable"
+ },
+ "4046-Fournisseurs Effets \u00e0 payer, immobilisations incorporelles": {
+ "account_type": "Payable"
+ },
+ "4047-Fournisseurs Effets \u00e0 payer, immobilisations corporelles": {
+ "account_type": "Payable"
+ },
+ "account_type": "Payable"
+ },
+ "408-Fournisseurs, factures non parvenues": {
+ "4081-Fournisseurs": {
+ "account_type": "Stock Received But Not Billed"
+ },
+ "4082-Fournisseurs groupe": {
+ "account_type": "Stock Received But Not Billed"
+ },
+ "4083-Fournisseurs sous-traitants": {
+ "account_type": "Stock Received But Not Billed"
+ },
+ "4086-Fournisseurs, int\u00e9r\u00eats courus": {
+ "account_type": "Stock Received But Not Billed"
+ },
+ "account_type": "Stock Received But Not Billed"
+ },
+ "account_type": "Payable"
+ },
+ "41-Clients et comptes rattach\u00e9s (PASSIF)": {
+ "419-Clients cr\u00e9diteurs": {
+ "4191-Clients, avances et acomptes re\u00e7us": {},
+ "4192-Clients groupe, avances et acomptes re\u00e7us": {},
+ "4194-Clients, dettes pour emballages et mat\u00e9riels consign\u00e9s": {},
+ "4198-Clients, rabais, remises, ristournes et autres avoirs \u00e0 accorder": {}
+ }
+ },
+ "42-Personnel (PASSIF)": {
+ "422-Personnel, r\u00e9mun\u00e9rations dues": {},
+ "423-Personnel, oppositions, saisies-arr\u00eats": {
+ "4231-Personnel, oppositions": {},
+ "4232-Personnel, saisies-arr\u00eats": {},
+ "4233-Personnel, avis \u00e0 tiers d\u00e9tenteur": {}
+ },
+ "424-Personnel, \u0153uvres sociales internes": {
+ "4241-Assistance m\u00e9dicale": {},
+ "4242-Allocations familiales": {},
+ "4245-Organismes sociaux rattach\u00e9s \u00e0 l\u2019entit\u00e9": {},
+ "4248-Autres \u0153uvres sociales internes": {}
+ },
+ "425-Repr\u00e9sentants du personnel": {
+ "4251-D\u00e9l\u00e9gu\u00e9s du personnel": {},
+ "4252-Syndicats et Comit\u00e9s d\u2019entreprises, d\u2019\u00c9tablissement": {},
+ "4258-Autres repr\u00e9sentants du personnel": {}
+ },
+ "426-Personnel, participation aux b\u00e9n\u00e9fices et au capital": {
+ "4261-Participation aux b\u00e9n\u00e9fices": {},
+ "4264-Participation au capital": {}
+ },
+ "427-Personnel d\u00e9p\u00f4ts": {},
+ "428-Personnel, charges \u00e0 payer et produits \u00e0 recevoir": {
+ "4281-Dettes provisionn\u00e9es pour cong\u00e9s \u00e0 payer": {},
+ "4286-Autres charges \u00e0 payer": {},
+ "4287-Produits \u00e0 recevoir": {}
+ }
+ },
+ "43-Organismes sociaux (PASSIF)": {
+ "438-Organismes sociaux, charges \u00e0 payer et produits \u00e0 recevoir": {
+ "4381-Charges sociales sur gratifications \u00e0 payer": {},
+ "4382-Charges sociales sur cong\u00e9s \u00e0 payer": {},
+ "4386-Autres charges \u00e0 payer": {}
+ }
+ },
+ "44-\u00c9tat et collectivit\u00e9s publiques (PASSIF)": {
+ "441-\u00c9tat, imp\u00f4t sur les b\u00e9n\u00e9fices": {},
+ "442-\u00c9tat, autres imp\u00f4ts et taxes": {
+ "4421-Imp\u00f4ts et taxes d\u2019\u00c9tat": {},
+ "4422-Imp\u00f4ts et taxes pour les collectivit\u00e9s publiques": {},
+ "4423-Imp\u00f4ts et taxes recouvrables sur des obligataires": {},
+ "4424-Imp\u00f4ts et taxes recouvrables sur des associ\u00e9s": {},
+ "4426-Droits de douane": {},
+ "4428-Autres imp\u00f4ts et taxes": {}
+ },
+ "444-\u00c9tat, TVA due ou cr\u00e9dit de TVA": {
+ "4441-\u00c9tat, TVA due": {},
+ "4449-\u00c9tat, cr\u00e9dit de TVA \u00e0 reporter": {}
+ },
+ "446-\u00c9tat, autres taxes sur le chiffre d\u2019affaires": {},
+ "447-\u00c9tat, imp\u00f4ts retenus \u00e0 la source": {
+ "4471-Imp\u00f4t G\u00e9n\u00e9ral sur le revenu": {},
+ "4472-Imp\u00f4ts sur salaires": {},
+ "4473-Contribution nationale": {},
+ "4474-Contribution nationale de solidarit\u00e9": {},
+ "4478-Autres imp\u00f4ts et contributions": {}
+ }
+ },
+ "46-Apporteurs, associ\u00e9s et groupe (PASSIF)": {
+ "461-Apporteurs, op\u00e9rations sur le capital (PASSIF)": {
+ "4611-Apporteurs, apports en nature": {},
+ "4612-Apporteurs, apports en num\u00e9raire": {},
+ "4615-Apporteurs, versements re\u00e7us sur augmentation de capital": {},
+ "4616-Apporteurs, versements anticip\u00e9s": {},
+ "4617-Apporteurs d\u00e9faillants": {},
+ "4619-Apporteurs, capital \u00e0 rembourser": {}
+ },
+ "462-Associ\u00e9s, comptes courants": {
+ "4621-Principal": {},
+ "4626-Int\u00e9r\u00eats courus": {}
+ },
+ "463-Associ\u00e9s, op\u00e9rations faites en commun et GIE": {
+ "4631-Op\u00e9rations courantes": {},
+ "4636-Int\u00e9r\u00eats courus": {}
+ },
+ "465-Associ\u00e9s, dividendes \u00e0 payer": {},
+ "466-Groupe, comptes courants": {}
+ },
+ "47-D\u00e9biteurs et cr\u00e9diteurs divers (PASSIF)": {
+ "471-D\u00e9biteurs et cr\u00e9diteurs divers": {
+ "4711-D\u00e9biteurs divers": {},
+ "4712-Cr\u00e9diteurs divers": {},
+ "4713-Obligataires": {},
+ "4715-R\u00e9mun\u00e9rations d\u2019administrateurs": {},
+ "4716-Compte d\u2019affacturage": {},
+ "4717-D\u00e9biteurs divers retenues de garantie": {},
+ "4718-Apport, compte de fusion et op\u00e9rations assimil\u00e9es": {},
+ "4719-Bons de souscription d\u2019actions et d\u2019obligations": {}
+ },
+ "474-Compte de r\u00e9partition p\u00e9riodique des charges et des produits (PASSIF)": {
+ "4746-Compte de r\u00e9partition p\u00e9riodique des charges": {}
+ },
+ "475-Compte transitoire, ajustement sp\u00e9cial li\u00e9 \u00e0 la r\u00e9vision du SYSCOHADA (PASSIF)": {
+ "4752-Compte passif": {}
+ },
+ "477-Produits constat\u00e9s d\u2019avance": {},
+ "479-\u00c9carts de conversion passif": {
+ "4791-Augmentation des cr\u00e9ances d\u2019exploitation": {},
+ "4792-Augmentation des cr\u00e9ances financi\u00e8res": {},
+ "4793-Diminution des dettes d\u2019exploitation": {},
+ "4794-Diminution des dettes financi\u00e8res": {},
+ "4797-Diff\u00e9rences d\u2019\u00e9valuation sur instruments de tr\u00e9sorerie": {},
+ "4798-Diff\u00e9rences compens\u00e9es par couverture de change": {}
+ }
+ },
+ "48-Cr\u00e9ances et dettes hors activit\u00e9s ordinaires (HAO) (PASSIF)": {
+ "481-Fournisseurs d\u2019investissements": {
+ "4811-Immobilisations incorporelles": {},
+ "4812-Immobilisations corporelles": {},
+ "4813-Versements restant \u00e0 effectuer sur titres de participation et titres immobilis\u00e9s non lib\u00e9r\u00e9s": {},
+ "4816-R\u00e9serve de propri\u00e9t\u00e9": {},
+ "4817-Retenues de garantie": {},
+ "4818-Factures non parvenues": {}
+ },
+ "482-Fournisseurs d\u2019investissements, effets \u00e0 payer": {
+ "4821-Immobilisations incorporelles": {},
+ "4822-Immobilisations corporelles": {}
+ },
+ "484-Autres dettes hors activit\u00e9s ordinaires (HAO)": {
+ "4887-Produits": {}
+ }
+ },
+ "49-D\u00e9pr\u00e9ciations et provisions pour risques \u00e0 court terme (tiers) (PASSIF)": {
+ "490-D\u00e9pr\u00e9ciations des comptes fournisseurs": {},
+ "492-D\u00e9pr\u00e9ciations des comptes personnel": {},
+ "493-D\u00e9pr\u00e9ciations des comptes organismes sociaux": {},
+ "494-D\u00e9pr\u00e9ciations des comptes \u00c9tat et collectivit\u00e9s publiques": {},
+ "495-D\u00e9pr\u00e9ciations des comptes organismes internationaux": {}
+ },
+ "root_type": "Liability"
+ },
+ "5-Comptes de tr\u00e9sorerie": {
+ "50-Titres de placement": {
+ "501-Titres du tr\u00e9sor et bons de caisse \u00e0 court terme": {
+ "5011-Titres du Tr\u00e9sor \u00e0 court terme": {},
+ "5012-Titres d\u2019organismes financiers": {},
+ "5013-Bons de caisse \u00e0 court terme": {},
+ "5016-Frais d\u2019acquisition des titres de tr\u00e9sor et bons de caisse": {}
+ },
+ "502-Actions": {
+ "5021-Actions ou parts propres": {},
+ "5022-Actions cot\u00e9es": {},
+ "5023-Actions non cot\u00e9es": {},
+ "5024-Actions d\u00e9membr\u00e9es (certificats d\u2019investissement, droits de vote)": {},
+ "5025-Autres actions": {},
+ "5026-Frais d\u2019acquisition des actions": {}
+ },
+ "503-Obligations": {
+ "5031-Obligations \u00e9mises par la soci\u00e9t\u00e9 et rachet\u00e9es par elle": {},
+ "5032-Obligations cot\u00e9es": {},
+ "5033-Obligations non cot\u00e9es": {},
+ "5035-Autres obligations": {},
+ "5036-Frais d\u2019acquisition des obligations": {}
+ },
+ "504-Bons de souscription": {
+ "5042-Bons de souscription d\u2019actions": {},
+ "5043-Bons de souscription d\u2019obligations": {}
+ },
+ "505-Titres n\u00e9gociables hors r\u00e9gion": {},
+ "506-Int\u00e9r\u00eats courus": {
+ "5061-Titres du Tr\u00e9sor et bons de caisse \u00e0 court terme": {},
+ "5062-Actions": {},
+ "5063-Obligations": {}
+ },
+ "508-Autres titres de placement et cr\u00e9ances assimil\u00e9es": {}
+ },
+ "51-Valeurs \u00e0 encaisser": {
+ "511-Effets \u00e0 encaisser": {},
+ "512-Effets \u00e0 l\u2019encaissement": {},
+ "513-Ch\u00e8ques \u00e0 encaisser": {},
+ "514-Ch\u00e8ques \u00e0 l\u2019encaissement": {},
+ "515-Cartes de cr\u00e9dit \u00e0 encaisser": {},
+ "518-Autres valeurs \u00e0 l\u2019encaissement": {
+ "5181-Warrants": {},
+ "5182-Billets de fonds": {},
+ "5185-Ch\u00e8ques de voyage": {},
+ "5186-Coupons \u00e9chus": {},
+ "5187-Int\u00e9r\u00eats \u00e9chus des obligations": {}
+ }
+ },
+ "52-Banques": {
+ "521-Banques locales": {
+ "5211-Banques en monnaie nationale": {
+ "account_type": "Bank"
+ },
+ "5215-Banques en devises": {
+ "account_type": "Bank"
+ },
+ "account_type": "Bank"
+ },
+ "522-Banques autres \u00c9tats r\u00e9gion": {},
+ "523-Banques autres \u00c9tats zone mon\u00e9taire": {},
+ "524-Banques hors zone mon\u00e9taire": {},
+ "525-Banques d\u00e9p\u00f4t \u00e0 terme": {},
+ "526-Banques, int\u00e9r\u00eats courus": {
+ "5261-Banque, int\u00e9r\u00eats courus, charges \u00e0 payer": {},
+ "5267-Banque, int\u00e9r\u00eats courus, produits \u00e0 recevoir": {}
+ }
+ },
+ "53-\u00c9tablissements financiers et assimil\u00e9s": {
+ "531-Ch\u00e8ques postaux": {},
+ "532-Tr\u00e9sor": {},
+ "533-Soci\u00e9t\u00e9s de gestion et d\u2019interm\u00e9diation (SGI)": {},
+ "536-\u00c9tablissements financiers, int\u00e9r\u00eats courus": {},
+ "538-Autres organismes financiers": {}
+ },
+ "54-Instruments de tr\u00e9sorerie": {
+ "541-Options de taux d\u2019int\u00e9r\u00eat": {},
+ "542-Options de taux de change": {},
+ "543-Options de taux boursiers": {},
+ "544-Instruments de march\u00e9s \u00e0 terme": {},
+ "545-Avoirs d\u2019or et autres m\u00e9taux pr\u00e9cieux": {}
+ },
+ "55-Instruments de monnaie \u00e9lectronique": {
+ "551-Monnaie \u00e9lectronique carte carburant": {},
+ "552-Monnaie \u00e9lectronique t\u00e9l\u00e9phone portable": {},
+ "553-Monnaie \u00e9lectronique carte p\u00e9age": {},
+ "554-Porte-monnaie \u00e9lectronique": {},
+ "558-Autres instruments de monnaies \u00e9lectroniques": {}
+ },
+ "56-Banques, cr\u00e9dits de tr\u00e9sorerie et d\u2019escompte": {
+ "561-Cr\u00e9dits de tr\u00e9sorerie": {},
+ "564-Escompte de cr\u00e9dits de campagne": {},
+ "565-Escompte de cr\u00e9dits ordinaires": {},
+ "566-Banques, cr\u00e9dits de tr\u00e9sorerie, int\u00e9r\u00eats courus": {}
+ },
+ "57-Caisse": {
+ "571-Caisse si\u00e8ge social": {
+ "5711-Caisse en monnaie nationale": {},
+ "5712-Caisse en devises": {}
+ },
+ "572-Caisse succursale A": {
+ "5721-En monnaie nationale": {},
+ "5722-En devises": {}
+ },
+ "573-Caisse succursale B": {
+ "5731-En monnaie nationale": {},
+ "5732-En devises": {}
+ }
+ },
+ "58-R\u00e9gies d\u2019avances, accr\u00e9ditifs et virements internes": {
+ "581-R\u00e9gies d\u2019avance": {},
+ "582-Accr\u00e9ditifs": {},
+ "585-Virements de fonds": {},
+ "588-Autres virements internes": {}
+ },
+ "59-D\u00e9pr\u00e9ciations et provisions pour risque \u00e0 court terme": {
+ "590-D\u00e9pr\u00e9ciations des titres de placement": {},
+ "591-D\u00e9pr\u00e9ciations des titres et valeurs \u00e0 encaisser": {},
+ "592-D\u00e9pr\u00e9ciations des comptes banques": {},
+ "593-D\u00e9pr\u00e9ciations des comptes \u00e9tablissements financiers et assimil\u00e9s": {},
+ "594-D\u00e9pr\u00e9ciations des comptes d\u2019instruments de tr\u00e9sorerie": {},
+ "599-Provisions pour risque \u00e0 court terme \u00e0 caract\u00e8re financier": {}
+ },
+ "root_type": "Asset"
+ },
+ "6-Comptes de charges des activit\u00e9s ordinaires": {
+ "60-Achats et variations de stocks": {
+ "601-Achats de marchandises": {
+ "6011-Dans la R\u00e9gion": {},
+ "6012-Hors R\u00e9gion": {},
+ "6013-Aux entit\u00e9s du groupe dans la R\u00e9gion": {},
+ "6014-Aux entit\u00e9s du groupe hors R\u00e9gion": {},
+ "6015-Frais sur achats": {},
+ "6019-Rabais, remises et ristournes obtenus (non ventil\u00e9s)": {}
+ },
+ "602-Achats de mati\u00e8res premi\u00e8res et fournitures li\u00e9es": {
+ "6021-Dans la R\u00e9gion": {},
+ "6022-Hors R\u00e9gion": {},
+ "6023-Aux entit\u00e9s du groupe dans la R\u00e9gion": {},
+ "6024-Aux entit\u00e9s du groupe hors R\u00e9gion": {},
+ "6025-Frais sur achats": {},
+ "6029-Rabais, remises et ristournes obtenus (non ventil\u00e9s)": {}
+ },
+ "603-Variations des stocks de biens achet\u00e9s": {
+ "6031-Variations des stocks de marchandises": {},
+ "6032-Variations des stocks de mati\u00e8res premi\u00e8res et fournitures li\u00e9es": {},
+ "6033-Variations des stocks d\u2019autres approvisionnements": {}
+ },
+ "604-Achats stock\u00e9s de mati\u00e8res et fournitures consommables": {
+ "6041-Mati\u00e8res consommables": {},
+ "6042-Mati\u00e8res combustibles": {},
+ "6043-Produits d\u2019entretien": {},
+ "6044-Fournitures d\u2019atelier et d\u2019usine": {},
+ "6045-Frais sur achat": {},
+ "6046-Fournitures de magasin": {},
+ "6047-Fournitures de bureau": {},
+ "6049-Rabais, remises et ristournes obtenus (non ventil\u00e9s)": {}
+ },
+ "605-Autres achats": {
+ "6051-Fournitures non stockables Eau": {},
+ "6052-Fournitures non stockables \u00c9lectricit\u00e9": {},
+ "6053-Fournitures non stockables Autres \u00e9nergies": {},
+ "6054-Fournitures d\u2019entretien non stockables": {},
+ "6055-Fournitures de bureau non stockables": {},
+ "6056-Achats de petit mat\u00e9riel et outillage": {},
+ "6057-Achats d\u2019\u00e9tudes et prestations de services": {},
+ "6058-Achats de travaux, mat\u00e9riels et \u00e9quipements": {},
+ "6059-Rabais, remises et ristournes obtenus (non ventil\u00e9s)": {}
+ },
+ "608-Achats d\u2019emballages": {
+ "6081-Emballages perdus": {},
+ "6082-Emballages r\u00e9cup\u00e9rables non identifiables": {},
+ "6083-Emballages \u00e0 usage mixte": {},
+ "6085-Frais sur achats": {},
+ "6089-Rabais, remises et ristournes obtenus (non ventil\u00e9s)": {}
+ }
+ },
+ "61-Transports": {
+ "612-Transports sur ventes": {},
+ "613-Transports pour le compte de tiers": {},
+ "614-Transports du personnel": {},
+ "616-Transports de plis": {},
+ "618-Autres frais de transport": {
+ "6181-Voyages et d\u00e9placements": {},
+ "6182-Transports entre \u00e9tablissements ou chantiers": {},
+ "6183-Transports administratifs": {}
+ }
+ },
+ "62-Services ext\u00e9rieurs": {
+ "621-Sous-traitance g\u00e9n\u00e9rale": {},
+ "622-Locations, charges locatives": {
+ "6221-Locations de terrains": {},
+ "6222-Locations de b\u00e2timents": {},
+ "6223-Locations de mat\u00e9riels et outillages": {},
+ "6224-Malis sur emballages": {},
+ "6225-Locations d\u2019emballages": {},
+ "6226-Fermages et loyers du foncier": {},
+ "6228-Locations et charges locatives diverses": {}
+ },
+ "623-Redevances de location acquisition": {
+ "6232-Cr\u00e9dit-bail immobilier": {},
+ "6233-Cr\u00e9dit-bail mobilier": {},
+ "6234-Location-vente": {},
+ "6238-Autres contrats de location acquisition": {}
+ },
+ "624-Entretien, r\u00e9parations, remise en \u00e9tat et maintenance": {
+ "6241-Entretien et r\u00e9parations des biens immobiliers": {},
+ "6242-Entretien et r\u00e9parations des biens mobiliers": {},
+ "6243-Maintenance": {},
+ "6244-Charges de d\u00e9mant\u00e8lement et remise en \u00e9tat": {},
+ "6248-Autres entretiens et r\u00e9parations": {}
+ },
+ "625-Primes d\u2019assurance": {
+ "6251-Assurances multirisques": {},
+ "6252-Assurances mat\u00e9riel de transport": {},
+ "6253-Assurances risques d\u2019exploitation": {},
+ "6254-Assurances responsabilit\u00e9 du producteur": {},
+ "6255-Assurances insolvabilit\u00e9 clients": {},
+ "6257-Assurances transport sur ventes": {},
+ "6258-Autres primes d\u2019assurances": {}
+ },
+ "626-\u00c9tudes, recherches et documentation": {
+ "6261-\u00c9tudes et recherches": {},
+ "6265-Documentation g\u00e9n\u00e9rale": {},
+ "6266-Documentation technique": {}
+ },
+ "627-Publicit\u00e9, publications, relations publiques": {
+ "6271-Annonces, insertions": {},
+ "6272-Catalogues, imprim\u00e9s publicitaires": {},
+ "6273-\u00c9chantillons": {},
+ "6274-Foires et expositions": {},
+ "6275-Publications": {},
+ "6276-Cadeaux \u00e0 la client\u00e8le": {},
+ "6277-Frais de colloques, s\u00e9minaires, conf\u00e9rences": {},
+ "6278-Autres charges de publicit\u00e9 et relations publiques": {}
+ },
+ "628-Frais de t\u00e9l\u00e9communications": {
+ "6281-Frais de t\u00e9l\u00e9phone": {},
+ "6282-Frais de t\u00e9lex": {},
+ "6283-Frais de t\u00e9l\u00e9copie": {},
+ "6288-Autres frais de t\u00e9l\u00e9communications": {}
+ }
+ },
+ "63-Autres services ext\u00e9rieurs": {
+ "631-Frais bancaires": {
+ "6311-Frais sur titres (vente, garde)": {},
+ "6312-Frais sur effets": {},
+ "6313-Location de coffres": {},
+ "6314-Commissions d\u2019affacturage": {},
+ "6315-Commissions sur cartes de cr\u00e9dit": {},
+ "6316-Frais d\u2019\u00e9mission d\u2019emprunts": {},
+ "6317-Frais sur instruments monnaie \u00e9lectronique": {},
+ "6318-Autres frais bancaires": {}
+ },
+ "632-R\u00e9mun\u00e9rations d\u2019interm\u00e9diaires et de conseils": {
+ "6322-Commissions et courtages sur ventes": {},
+ "6324-Honoraires des professions r\u00e9glement\u00e9es": {},
+ "6325-Frais d\u2019actes et de contentieux": {},
+ "6326-R\u00e9mun\u00e9rations d\u2019affacturage": {},
+ "6327-R\u00e9mun\u00e9rations des autres prestataires de services": {},
+ "6328-Divers frais": {}
+ },
+ "633-Frais de formation du personnel": {},
+ "634-Redevances pour brevets, licences, logiciels, concessions et droits et valeurs similaires": {
+ "6342-Redevances pour brevets, licences": {},
+ "6343-Redevances pour logiciels": {},
+ "6344-Redevances pour marques": {},
+ "6345-Redevances pour sites internet": {},
+ "6346-Redevances pour concessions, droits et valeurs similaires": {}
+ },
+ "635-Cotisations": {
+ "6351-Cotisations": {},
+ "6358-Concours divers": {}
+ },
+ "637-R\u00e9mun\u00e9rations de personnel ext\u00e9rieur \u00e0 l\u2019entit\u00e9": {
+ "6371-Personnel int\u00e9rimaire": {},
+ "6372-Personnel d\u00e9tach\u00e9 ou pr\u00eat\u00e9 \u00e0 l\u2019entit\u00e9": {}
+ },
+ "638-Autres charges externes": {
+ "6381-Frais de recrutement du personnel": {},
+ "6382-Frais de d\u00e9m\u00e9nagement": {},
+ "6383-R\u00e9ceptions": {},
+ "6384-Missions": {},
+ "6385-Charges de copropri\u00e9t\u00e9": {}
+ }
+ },
+ "64-Imp\u00f4ts et taxes": {
+ "641-Imp\u00f4ts et taxes directs": {
+ "6411-Imp\u00f4ts fonciers et taxes annexes": {},
+ "6412-Patentes, licences et taxes annexes": {},
+ "6413-Taxes sur appointements et salaires": {},
+ "6414-Taxes d\u2019apprentissage": {},
+ "6415-Formation professionnelle continue": {},
+ "6418-Autres imp\u00f4ts et taxes directs": {}
+ },
+ "645-Imp\u00f4ts et taxes indirects": {},
+ "646-Droits d\u2019enregistrement": {
+ "6461-Droits de mutation": {},
+ "6462-Droits de timbre": {},
+ "6463-Taxes sur les v\u00e9hicules de soci\u00e9t\u00e9": {},
+ "6464-Vignettes": {},
+ "6468-Autres droits": {}
+ },
+ "647-P\u00e9nalit\u00e9s, amendes fiscales": {
+ "6471-P\u00e9nalit\u00e9s d\u2019assiette, imp\u00f4ts directs": {},
+ "6472-P\u00e9nalit\u00e9s d\u2019assiette, imp\u00f4ts indirects": {},
+ "6473-P\u00e9nalit\u00e9s de recouvrement, imp\u00f4ts directs": {},
+ "6474-P\u00e9nalit\u00e9s de recouvrement, imp\u00f4ts indirects": {},
+ "6478-Autres p\u00e9nalit\u00e9s et amendes fiscales": {}
+ },
+ "648-Autres imp\u00f4ts et taxes": {}
+ },
+ "65-Autres charges": {
+ "651-Pertes sur cr\u00e9ances clients et autres d\u00e9biteurs": {
+ "6511-Clients": {},
+ "6515-Autres d\u00e9biteurs": {}
+ },
+ "652-Quote-part de r\u00e9sultat sur op\u00e9rations faites en commun": {
+ "6521-Quote-part transf\u00e9r\u00e9e de b\u00e9n\u00e9fices (comptabilit\u00e9 du g\u00e9rant)": {},
+ "6525-Pertes imput\u00e9es par transfert (comptabilit\u00e9 des associ\u00e9s non g\u00e9rants)": {}
+ },
+ "654-Valeurs comptables des cessions courantes d\u2019immobilisations": {
+ "6541-Immobilisations incorporelles": {},
+ "6542-Immobilisations corporelles": {}
+ },
+ "656-Perte de change sur cr\u00e9ances et dettes commerciale": {},
+ "657-P\u00e9nalit\u00e9s et amendes p\u00e9nales": {},
+ "658-Charges diverses": {
+ "6581-Indemnit\u00e9s de fonction et autres r\u00e9mun\u00e9rations d\u2019administrateurs": {},
+ "6582-Dons": {},
+ "6583-M\u00e9c\u00e9nat": {},
+ "6588-Autres charges diverses": {}
+ },
+ "659-Charges pour d\u00e9pr\u00e9ciations et provisions pour risques \u00e0 court terme d\u2019exploitation": {
+ "6591-Sur risques \u00e0 court terme": {},
+ "6593-Sur stocks": {},
+ "6594-Sur cr\u00e9ances": {},
+ "6598-Autres charges pour d\u00e9pr\u00e9ciations et provisions pour risques \u00e0 court terme": {}
+ }
+ },
+ "66-Charges de personnel": {
+ "661-R\u00e9mun\u00e9rations directes vers\u00e9es au personnel national": {
+ "6611-Appointements salaires et commissions": {},
+ "6612-Primes et gratifications": {},
+ "6613-Cong\u00e9s pay\u00e9s": {},
+ "6614-Indemnit\u00e9s de pr\u00e9avis, de licenciement et de recherche d\u2019embauche": {},
+ "6615-Indemnit\u00e9s de maladie vers\u00e9es aux travailleurs": {},
+ "6616-Suppl\u00e9ment familial": {},
+ "6617-Avantages en nature": {},
+ "6618-Autres r\u00e9mun\u00e9rations directes": {}
+ },
+ "662-R\u00e9mun\u00e9rations directes vers\u00e9es au personnel non national": {
+ "6621-Appointements salaires et commissions": {},
+ "6622-Primes et gratifications": {},
+ "6623-Cong\u00e9s pay\u00e9s": {},
+ "6624-Indemnit\u00e9s de pr\u00e9avis, de licenciement et de recherche d\u2019embauche": {},
+ "6625-Indemnit\u00e9s de maladie vers\u00e9es aux travailleurs": {},
+ "6626-Suppl\u00e9ment familial": {},
+ "6627-Avantages en nature": {},
+ "6628-Autres r\u00e9mun\u00e9rations directes": {}
+ },
+ "663-Indemnit\u00e9s forfaitaires vers\u00e9es au personnel": {
+ "6631-Indemnit\u00e9s de logement": {},
+ "6632-Indemnit\u00e9s de repr\u00e9sentation": {},
+ "6633-Indemnit\u00e9s d\u2019expatriation": {},
+ "6634-Indemnit\u00e9s de transport": {},
+ "6638-Autres indemnit\u00e9s et avantages divers": {}
+ },
+ "664-Charges sociales": {
+ "6641-Charges sociales sur r\u00e9mun\u00e9ration du personnel national": {},
+ "6642-Charges sociales sur r\u00e9mun\u00e9ration du personnel non national": {}
+ },
+ "666-R\u00e9mun\u00e9rations et charges sociales de l\u2019exploitant individuel": {
+ "6661-R\u00e9mun\u00e9ration du travail de l\u2019exploitant": {},
+ "6662-Charges sociales": {}
+ },
+ "667-R\u00e9mun\u00e9ration transf\u00e9r\u00e9e de personnel ext\u00e9rieur": {
+ "6671-Personnel int\u00e9rimaire": {},
+ "6672-Personnel d\u00e9tach\u00e9 ou pr\u00eat\u00e9 \u00e0 l\u2019entit\u00e9": {}
+ },
+ "668-Autres charges sociales": {
+ "6681-Versements aux syndicats et comit\u00e9s d\u2019entreprise, d\u2019\u00e9tablissement": {},
+ "6682-Versements aux comit\u00e9s d\u2019hygi\u00e8ne et de s\u00e9curit\u00e9": {},
+ "6683-Versements et contributions aux autres \u0153uvres sociales": {},
+ "6684-M\u00e9decine du travail et pharmacie": {},
+ "6685-Assurances et organismes de sant\u00e9": {},
+ "6686-Assurances retraite et fonds de pension": {},
+ "6687-Majorations et p\u00e9nalit\u00e9s sociales": {},
+ "6688-Charges sociales diverses": {}
+ }
+ },
+ "67-Frais financiers et charges assimil\u00e9es": {
+ "671-Int\u00e9r\u00eats des emprunts": {
+ "6711-Emprunts obligataires": {},
+ "6712-Emprunts aupr\u00e8s des \u00e9tablissements de cr\u00e9dit": {},
+ "6713-Dettes li\u00e9es \u00e0 des participations": {},
+ "6714-Primes de remboursement des obligations": {}
+ },
+ "672-Int\u00e9r\u00eats dans loyers de location acquisition": {
+ "6722-Int\u00e9r\u00eats dans loyers de location acquisition / cr\u00e9dit-bail immobilier": {},
+ "6723-Int\u00e9r\u00eats dans loyers de location acquisition / cr\u00e9dit-bail mobilier": {},
+ "6724-Int\u00e9r\u00eats dans loyers de location acquisition / location-vente": {},
+ "6728-Int\u00e9r\u00eats dans loyers des autres locations acquisition": {}
+ },
+ "673-Escomptes accord\u00e9s": {},
+ "674-Autres int\u00e9r\u00eats": {
+ "6741-Avances re\u00e7ues et d\u00e9p\u00f4ts cr\u00e9diteurs": {},
+ "6742-Comptes courants bloqu\u00e9s": {},
+ "6743-Int\u00e9r\u00eats sur obligations cautionn\u00e9es": {},
+ "6744-Int\u00e9r\u00eats sur dettes commerciales": {},
+ "6745-Int\u00e9r\u00eats bancaires et sur op\u00e9rations de financement (escompte...)": {},
+ "6748-Int\u00e9r\u00eats sur dettes diverses": {}
+ },
+ "675-Escomptes des effets de commerce": {},
+ "676-Pertes de change financi\u00e8res": {},
+ "677-Pertes sur titres de placement": {
+ "6771-Pertes sur cessions de titres de placement": {},
+ "6772-Mali provenant d\u2019attribution gratuite d\u2019actions au personnel salari\u00e9 et aux dirigeants": {}
+ },
+ "678-Pertes et charges sur risques financiers": {
+ "6781-Sur rentes viag\u00e8res": {},
+ "6782-Sur op\u00e9rations financi\u00e8res": {},
+ "6784-Sur instruments de tr\u00e9sorerie": {}
+ },
+ "679-Charges pour d\u00e9pr\u00e9ciations et provisions pour risques \u00e0 court terme financi\u00e8res": {
+ "6791-Sur risques financiers": {},
+ "6795-Sur titres de placement": {},
+ "6798-Autres charges pour d\u00e9pr\u00e9ciations et provisions pour risques \u00e0 court terme financi\u00e8res": {}
+ }
+ },
+ "68-Dotations aux amortissements": {
+ "681-Dotations aux amortissements d\u2019exploitation": {
+ "6812-Dotations aux amortissements des immobilisations incorporelles": {},
+ "6813-Dotations aux amortissements des immobilisations corporelles": {}
+ }
+ },
+ "69-Dotations aux provisions et aux d\u00e9pr\u00e9ciations": {
+ "691-Dotations aux provisions et aux d\u00e9pr\u00e9ciations d\u2019exploitation": {
+ "6911-Dotations aux provisions pour risques et charges": {},
+ "6913-Dotations aux d\u00e9pr\u00e9ciations des immobilisations incorporelles": {},
+ "6914-Dotations aux d\u00e9pr\u00e9ciations des immobilisations corporelles": {}
+ },
+ "697-Dotations aux provisions et aux d\u00e9pr\u00e9ciations financi\u00e8res": {
+ "6971-Dotations aux provisions pour risques et charges": {},
+ "6972-Dotations aux d\u00e9pr\u00e9ciations des immobilisations financi\u00e8res": {}
+ }
+ },
+ "root_type": "Expense"
+ },
+ "7-Comptes de produits des activit\u00e9s ordinaires": {
+ "70-Ventes": {
+ "701-Ventes de marchandises": {
+ "7011-Dans la R\u00e9gion": {},
+ "7012-Hors R\u00e9gion": {},
+ "7013-Aux entit\u00e9s du groupe dans la R\u00e9gion": {},
+ "7014-Aux entit\u00e9s du groupe hors R\u00e9gion": {},
+ "7015-Sur internet": {},
+ "7019-Rabais, remises, ristournes accord\u00e9s (non ventil\u00e9s)": {}
+ },
+ "702-Ventes de produits finis": {
+ "7021-Dans la R\u00e9gion": {},
+ "7022-Hors R\u00e9gion": {},
+ "7023-Aux entit\u00e9s du groupe dans la R\u00e9gion": {},
+ "7024-Aux entit\u00e9s du groupe hors R\u00e9gion": {},
+ "7025-Sur internet": {},
+ "7029-Rabais, remises, ristournes accord\u00e9s (non ventil\u00e9s)": {}
+ },
+ "703-Ventes de produits interm\u00e9diaires": {
+ "7031-Dans la R\u00e9gion": {},
+ "7032-Hors R\u00e9gion": {},
+ "7033-Aux entit\u00e9s du groupe dans la R\u00e9gion": {},
+ "7034-Aux entit\u00e9s du groupe hors R\u00e9gion": {},
+ "7035-Sur internet": {},
+ "7039-Rabais, remises, ristournes accord\u00e9s (non ventil\u00e9s)": {}
+ },
+ "704-Ventes de produits r\u00e9siduels": {
+ "7041-Dans la R\u00e9gion": {},
+ "7042-Hors R\u00e9gion": {},
+ "7043-Aux entit\u00e9s du groupe dans la R\u00e9gion": {},
+ "7044-Aux entit\u00e9s du groupe hors R\u00e9gion": {},
+ "7045-Sur internet": {},
+ "7049-Rabais, remises, ristournes accord\u00e9s (non ventil\u00e9s)": {}
+ },
+ "705-Travaux factur\u00e9s": {
+ "7051-Dans la R\u00e9gion": {},
+ "7052-Hors R\u00e9gion": {},
+ "7053-Aux entit\u00e9s du groupe dans la R\u00e9gion": {},
+ "7054-Aux entit\u00e9s du groupe hors R\u00e9gion": {},
+ "7055-Sur internet": {},
+ "7059-Rabais, remises, ristournes accord\u00e9s (non ventil\u00e9s)": {}
+ },
+ "706-Services vendus": {
+ "7061-Dans la R\u00e9gion": {},
+ "7062-Hors R\u00e9gion": {},
+ "7063-Aux entit\u00e9s du groupe dans la R\u00e9gion": {},
+ "7064-Aux entit\u00e9s du groupe hors R\u00e9gion": {},
+ "7065-Sur internet": {},
+ "7069-Rabais, remises, ristournes accord\u00e9s (non ventil\u00e9s)": {}
+ },
+ "707-Produits accessoires": {
+ "7071-Ports, emballages perdus et autres frais factur\u00e9s": {},
+ "7072-Commissions et courtages": {},
+ "7073-Locations": {},
+ "7074-Bonis sur reprises et cessions d\u2019emballages": {},
+ "7075-Mise \u00e0 disposition de personnel": {},
+ "7076-Redevances pour brevets, logiciels, marques et droits similaires": {},
+ "7077-Services exploit\u00e9s dans l\u2019int\u00e9r\u00eat du personnel": {},
+ "7078-Autres produits accessoires": {}
+ }
+ },
+ "71-Subventions d\u2019exploitation": {
+ "711-Sur produits \u00e0 l\u2019exportation": {},
+ "712-Sur produits \u00e0 l\u2019importation": {},
+ "713-Sur produits de p\u00e9r\u00e9quation": {},
+ "714-Indemnit\u00e9s et subventions d\u2019exploitation (entit\u00e9 agricole)": {},
+ "718-Autres subventions d\u2019exploitation": {
+ "7181-Vers\u00e9es par l\u2019\u00c9tat et les collectivit\u00e9s publiques": {},
+ "7182-Vers\u00e9es par les organismes internationaux": {},
+ "7183-Vers\u00e9es par des tiers": {}
+ }
+ },
+ "72-Production immobilis\u00e9e": {
+ "721-Immobilisations incorporelles": {},
+ "722-Immobilisations corporelles": {
+ "7221-Immobilisations corporelles (hors actifs biologiques)": {},
+ "7222-Immobilisations corporelles (actifs biologiques)": {}
+ },
+ "724-Production auto-consomm\u00e9e": {},
+ "726-Immobilisations financi\u00e8res": {}
+ },
+ "73-Variations des stocks de biens et de services produits": {
+ "734-Variations des stocks de produits en cours": {
+ "7341-Produits en cours": {},
+ "7342-Travaux en cours": {}
+ },
+ "735-Variations des en-cours de services": {
+ "7351-\u00c9tudes en cours": {},
+ "7352-Prestations de services en cours": {}
+ },
+ "736-Variations des stocks de produits finis": {},
+ "737-Variations des stocks de produits interm\u00e9diaires et r\u00e9siduels": {
+ "7371-Produits interm\u00e9diaires": {},
+ "7372-Produits r\u00e9siduels": {}
+ }
+ },
+ "75-Autres produits": {
+ "751-Profits sur cr\u00e9ances clients et autres d\u00e9biteurs": {},
+ "752-Quote-part de r\u00e9sultat sur op\u00e9rations faites en commun": {
+ "7521-Quote-part transf\u00e9r\u00e9e de pertes (comptabilit\u00e9 du g\u00e9rant)": {},
+ "7525-B\u00e9n\u00e9fices attribu\u00e9s par transfert (comptabilit\u00e9 des associ\u00e9s non g\u00e9rants)": {}
+ },
+ "754-Produits des cessions courantes d\u2019immobilisations": {
+ "7541-Immobilisations incorporelles": {},
+ "7542-Immobilisations corporelles": {}
+ },
+ "756-Gains de change sur cr\u00e9ances et dettes commerciales": {},
+ "758-Produits divers": {
+ "7581-Indemnit\u00e9s de fonction et autres r\u00e9mun\u00e9rations d\u2019administrateurs": {},
+ "7582-Indemnit\u00e9s d\u2019assurances re\u00e7ues": {},
+ "7588-Autres produits divers": {}
+ },
+ "759-Reprises de charges pour d\u00e9pr\u00e9ciations et provisions pour risques \u00e0 court terme d\u2019exploitation": {
+ "7591-Sur risques \u00e0 court terme": {},
+ "7593-Sur stocks": {},
+ "7594-Sur cr\u00e9ances": {},
+ "7598-Sur autres charges pour d\u00e9pr\u00e9ciations et provisions pour risques \u00e0 court terme d\u2019exploitation": {}
+ }
+ },
+ "77-Revenus financiers et produits assimil\u00e9s": {
+ "771-Int\u00e9r\u00eats de pr\u00eats et cr\u00e9ances diverses": {
+ "7712-Int\u00e9r\u00eats de pr\u00eats": {},
+ "7713-Int\u00e9r\u00eats sur cr\u00e9ances diverses": {}
+ },
+ "772-Revenus de participations et autres titres immobilis\u00e9s": {
+ "7721-Revenus des titres de participation": {},
+ "7722-Revenus autres titres immobilis\u00e9s": {}
+ },
+ "773-Escomptes obtenus": {},
+ "774-Revenus de placement": {
+ "7745-Revenus des obligations": {},
+ "7746-Revenus des titres de placement": {}
+ },
+ "775-Int\u00e9r\u00eats dans loyers de location acquisition": {},
+ "776-Gains de change financiers": {},
+ "777-Gains sur cessions de titres de placement": {},
+ "778-Gains sur risques financiers": {
+ "7781-Sur rentes viag\u00e8res": {},
+ "7782-Sur op\u00e9rations financi\u00e8res": {},
+ "7784-Sur instruments de tr\u00e9sorerie": {}
+ },
+ "779-Reprises de charges pour d\u00e9pr\u00e9ciations et provisions \u00e0 court terme financi\u00e8res": {
+ "7791-Sur risques financiers": {},
+ "7795-Sur titres de placement": {},
+ "7798-Sur autres charges pour d\u00e9pr\u00e9ciations et provisions pour risques \u00e0 court terme financi\u00e8res": {}
+ }
+ },
+ "78-Transferts de charges": {
+ "781-Transferts de charges d\u2019exploitation": {},
+ "787-Transferts de charges financi\u00e8res": {}
+ },
+ "79-Reprises de provisions, de d\u00e9pr\u00e9ciations et autres": {
+ "791-Reprises de provisions et d\u00e9pr\u00e9ciations d\u2019exploitation": {
+ "7911-Pour risques et charges": {},
+ "7913-Des immobilisations incorporelles": {},
+ "7914-Des immobilisations corporelles": {}
+ },
+ "797-Reprises de provisions et d\u00e9pr\u00e9ciations financi\u00e8res": {
+ "7971-Pour risques et charges": {},
+ "7972-Des immobilisations financi\u00e8res": {}
+ },
+ "798-Reprises d\u2019amortissements": {},
+ "799-Reprises de subventions d\u2019investissement": {}
+ },
+ "root_type": "Income"
+ },
+ "8-Comptes des autres charges et des autres produits (CHARGES)": {
+ "81-Valeurs comptables des cessions d\u2019immobilisations": {
+ "811-Immobilisations incorporelles": {},
+ "812-Immobilisations corporelles": {},
+ "816-Immobilisations financi\u00e8res": {}
+ },
+ "83-Charges hors activit\u00e9s ordinaires": {
+ "831-Charges HAO constat\u00e9es": {},
+ "833-Charges li\u00e9es aux op\u00e9rations de restructuration": {},
+ "834-Pertes sur cr\u00e9ances HAO": {},
+ "835-Dons et lib\u00e9ralit\u00e9s accord\u00e9s": {},
+ "836-Abandons de cr\u00e9ances consentis": {},
+ "837-Charges li\u00e9es aux op\u00e9rations de liquidation": {},
+ "839-Charges pour d\u00e9pr\u00e9ciations et provisions pour risques \u00e0 court terme HAO": {}
+ },
+ "85-Dotations hors activit\u00e9s ordinaires": {
+ "851-Dotations aux provisions r\u00e9glement\u00e9es": {},
+ "852-Dotations aux amortissements HAO": {},
+ "853-Dotations aux d\u00e9pr\u00e9ciations HAO": {},
+ "854-Dotations aux provisions pour risques et charges HAO": {},
+ "858-Autres dotations HAO": {}
+ },
+ "87-Participation des travailleurs": {
+ "871-Participation l\u00e9gale aux b\u00e9n\u00e9fices": {},
+ "874-Participation contractuelle aux b\u00e9n\u00e9fices": {},
+ "878-Autres participations": {}
+ },
+ "89-Imp\u00f4ts sur le r\u00e9sultat": {
+ "891-Imp\u00f4ts sur les b\u00e9n\u00e9fices de l\u2019exercice": {
+ "8911-Activit\u00e9s exerc\u00e9es dans l\u2019\u00c9tat": {},
+ "8912-Activit\u00e9s exerc\u00e9es dans les autres \u00c9tats de la R\u00e9gion": {},
+ "8913-Activit\u00e9s exerc\u00e9es hors R\u00e9gion": {}
+ },
+ "892-Rappel d\u2019imp\u00f4ts sur r\u00e9sultats ant\u00e9rieurs": {},
+ "895-Imp\u00f4t minimum forfaitaire IMF": {},
+ "899-D\u00e9gr\u00e8vements et annulations d\u2019imp\u00f4ts sur r\u00e9sultats ant\u00e9rieurs": {
+ "8991-D\u00e9gr\u00e8vements": {},
+ "8994-Annulations pour pertes r\u00e9troactives": {}
+ }
+ },
+ "root_type": "Expense"
+ },
+ "8-Comptes des autres charges et des autres produits (PRODUITS)": {
+ "82-Produits des cessions d\u2019immobilisations": {
+ "821-Immobilisations incorporelles": {},
+ "822-Immobilisations corporelles": {},
+ "826-Immobilisations financi\u00e8res": {}
+ },
+ "84-Produits hors activit\u00e9s ordinaires": {
+ "841-Produits HAO constat\u00e9s": {},
+ "843-Produits li\u00e9s aux op\u00e9rations de restructuration": {},
+ "844-Indemnit\u00e9s et subventions HAO (entit\u00e9 agricole)": {},
+ "845-Dons et lib\u00e9ralit\u00e9s obtenus": {},
+ "846-Abandons de cr\u00e9ances obtenus": {},
+ "847-Produits li\u00e9s aux op\u00e9rations de liquidation": {},
+ "848-Transferts de charges HAO": {},
+ "849-Reprises de charges pour d\u00e9pr\u00e9ciations et provisions pour risques \u00e0 court terme HAO": {}
+ },
+ "86-Reprises de charges, provisions et d\u00e9pr\u00e9ciations HAO": {
+ "861-Reprises de provisions r\u00e9glement\u00e9es": {},
+ "862-Reprises d\u2019amortissements HAO": {},
+ "863-Reprises de d\u00e9pr\u00e9ciations HAO": {},
+ "864-Reprises de provisions pour risques et charges HAO": {},
+ "868-Autres reprises HAO": {}
+ },
+ "88-Subventions d\u2019\u00e9quilibre": {
+ "881-\u00c9tat": {},
+ "884-Collectivit\u00e9s publiques": {},
+ "886-Groupe": {},
+ "888-Autres": {}
+ },
+ "root_type": "Income"
+ }
+ }
+}
\ No newline at end of file
diff --git a/erpnext/accounts/doctype/account/chart_of_accounts/verified/ne_plan_comptable_avec_code.json b/erpnext/accounts/doctype/account/chart_of_accounts/verified/ne_plan_comptable_avec_code.json
new file mode 100644
index 00000000000..74c2d768109
--- /dev/null
+++ b/erpnext/accounts/doctype/account/chart_of_accounts/verified/ne_plan_comptable_avec_code.json
@@ -0,0 +1,4208 @@
+{
+ "country_code": "ne",
+ "name": "Syscohada - Plan Comptable avec code",
+ "tree": {
+ "Comptes de ressources durables": {
+ "Capital": {
+ "Capital social": {
+ "Capital souscrit, non appel\u00e9": {
+ "account_number": "1011"
+ },
+ "Capital souscrit, appel\u00e9, non vers\u00e9": {
+ "account_number": "1012"
+ },
+ "Capital souscrit, appel\u00e9, vers\u00e9, non amorti": {
+ "account_number": "1013"
+ },
+ "Capital souscrit, appel\u00e9, vers\u00e9, amorti": {
+ "account_number": "1014"
+ },
+ "Capital souscrit soumis \u00e0 des conditions particuli\u00e8res": {
+ "account_number": "1018"
+ },
+ "account_number": "101"
+ },
+ "Capital par dotation": {
+ "Dotation initiale": {
+ "account_number": "1021"
+ },
+ "Dotations compl\u00e9mentaires": {
+ "account_number": "1022"
+ },
+ "Autres dotations": {
+ "account_number": "1028"
+ },
+ "account_number": "102"
+ },
+ "Capital personnel": {
+ "account_number": "103"
+ },
+ "Compte de l\u2019exploitant": {
+ "Apports temporaires": {
+ "account_number": "1041"
+ },
+ "Op\u00e9rations courantes": {
+ "account_number": "1042"
+ },
+ "R\u00e9mun\u00e9rations, imp\u00f4ts et autres charges personnelles": {
+ "account_number": "1043"
+ },
+ "Pr\u00e9l\u00e8vements d\u2019autoconsommation": {
+ "account_number": "1047"
+ },
+ "Autres pr\u00e9l\u00e8vements": {
+ "account_number": "1048"
+ },
+ "account_number": "104"
+ },
+ "Primes li\u00e9es au capital social": {
+ "Primes d\u2019\u00e9mission": {
+ "account_number": "1051"
+ },
+ "Primes d\u2019apport": {
+ "account_number": "1052"
+ },
+ "Primes de fusion": {
+ "account_number": "1053"
+ },
+ "Primes de conversion": {
+ "account_number": "1054"
+ },
+ "Autres primes": {
+ "account_number": "1058"
+ },
+ "account_number": "105"
+ },
+ "\u00c9carts de r\u00e9\u00e9valuation": {
+ "\u00c9carts de r\u00e9\u00e9valuation l\u00e9gale": {
+ "account_number": "1061"
+ },
+ "\u00c9carts de r\u00e9\u00e9valuation libre": {
+ "account_number": "1062"
+ },
+ "account_number": "106"
+ },
+ "Apporteurs, capital souscrit, non appel\u00e9": {
+ "account_number": "109"
+ },
+ "account_number": "10"
+ },
+ "R\u00e9serves": {
+ "R\u00e9serve l\u00e9gale": {
+ "account_number": "111"
+ },
+ "R\u00e9serves statutaires ou contractuelles": {
+ "account_number": "112"
+ },
+ "R\u00e9serves r\u00e9glement\u00e9es": {
+ "R\u00e9serves de plus-values nettes \u00e0 long terme": {
+ "account_number": "1131"
+ },
+ "R\u00e9serves d\u2019attribution gratuite d\u2019actions au personnel salari\u00e9 et aux dirigeants": {
+ "account_number": "1132"
+ },
+ "R\u00e9serves cons\u00e9cutives \u00e0 l\u2019octroi de subventions d\u2019investissement": {
+ "account_number": "1133"
+ },
+ "R\u00e9serves des valeurs mobili\u00e8res donnant acc\u00e8s au capital": {
+ "account_number": "1134"
+ },
+ "Autres r\u00e9serves r\u00e9glement\u00e9es": {
+ "account_number": "1135"
+ },
+ "account_number": "113"
+ },
+ "Autres r\u00e9serves": {
+ "R\u00e9serves facultatives": {
+ "account_number": "1181"
+ },
+ "R\u00e9serves diverses": {
+ "account_number": "1188"
+ },
+ "account_number": "118"
+ },
+ "account_number": "11"
+ },
+ "Report \u00e0 nouveau": {
+ "Report \u00e0 nouveau cr\u00e9diteur": {
+ "account_number": "121"
+ },
+ "Report \u00e0 nouveau d\u00e9biteur": {
+ "Perte nette \u00e0 reporter": {
+ "account_number": "1291"
+ },
+ "Perte Amortissements r\u00e9put\u00e9s diff\u00e9r\u00e9s": {
+ "account_number": "1292"
+ },
+ "account_number": "129"
+ },
+ "account_number": "12"
+ },
+ "R\u00e9sultat net de l\u2019exercice": {
+ "R\u00e9sultat en instance d\u2019affectation": {
+ "R\u00e9sultat en instance d\u2019affectation : b\u00e9n\u00e9fice": {
+ "account_number": "1301"
+ },
+ "R\u00e9sultat en instance d\u2019affectation : perte": {
+ "account_number": "1309"
+ },
+ "account_number": "130"
+ },
+ "R\u00e9sultat net : b\u00e9n\u00e9fice": {
+ "account_number": "131"
+ },
+ "Marge commerciale (MC)": {
+ "account_number": "132"
+ },
+ "Valeur ajout\u00e9e (VA)": {
+ "account_number": "133"
+ },
+ "Exc\u00e9dent brut d\u2019exploitation (EBE)": {
+ "account_number": "134"
+ },
+ "R\u00e9sultat d\u2019exploitation (RE)": {
+ "account_number": "135"
+ },
+ "R\u00e9sultat financier (RF)": {
+ "account_number": "136"
+ },
+ "R\u00e9sultat des activit\u00e9s ordinaires (RAO)": {
+ "account_number": "137"
+ },
+ "R\u00e9sultat hors activit\u00e9s ordinaires (RHAO)": {
+ "R\u00e9sultat de fusion": {
+ "account_number": "1381"
+ },
+ "R\u00e9sultat d\u2019apport partiel d\u2019actif": {
+ "account_number": "1382"
+ },
+ "R\u00e9sultat de scission": {
+ "account_number": "1383"
+ },
+ "R\u00e9sultat de liquidation": {
+ "account_number": "1384"
+ },
+ "account_number": "138"
+ },
+ "R\u00e9sultat net : perte": {
+ "account_number": "139"
+ },
+ "account_number": "13"
+ },
+ "Subventions d\u2019investissement": {
+ "Subventions d\u2019\u00e9quipement": {
+ "\u00c9tat": {
+ "account_number": "1411"
+ },
+ "R\u00e9gions": {
+ "account_number": "1412"
+ },
+ "D\u00e9partements": {
+ "account_number": "1413"
+ },
+ "Communes et collectivit\u00e9s publiques d\u00e9centralis\u00e9es": {
+ "account_number": "1414"
+ },
+ "Entit\u00e9s publiques ou mixtes": {
+ "account_number": "1415"
+ },
+ "Entit\u00e9s et organismes priv\u00e9s": {
+ "account_number": "1416"
+ },
+ "Organismes internationaux": {
+ "account_number": "1417"
+ },
+ "Autres": {
+ "account_number": "1418"
+ },
+ "account_number": "141"
+ },
+ "Autres subventions d\u2019investissement": {
+ "account_number": "148"
+ },
+ "account_number": "14"
+ },
+ "Provisions r\u00e9glement\u00e9es et fonds assimil\u00e9s": {
+ "Amortissements d\u00e9rogatoires": {
+ "account_number": "151"
+ },
+ "Plus-values de cession \u00e0 r\u00e9investir": {
+ "account_number": "152"
+ },
+ "Fonds r\u00e9glement\u00e9s": {
+ "Fonds National": {
+ "account_number": "1531"
+ },
+ "Pr\u00e9l\u00e8vement pour le Budget": {
+ "account_number": "1532"
+ },
+ "account_number": "153"
+ },
+ "Provisions sp\u00e9ciales de r\u00e9\u00e9valuation": {
+ "account_number": "154"
+ },
+ "Provisions r\u00e9glement\u00e9es relatives aux immobilisations": {
+ "Reconstitution des gisements miniers et p\u00e9troliers": {
+ "account_number": "1551"
+ },
+ "account_number": "155"
+ },
+ "Provisions r\u00e9glement\u00e9es relatives aux stocks": {
+ "Hausse de prix": {
+ "account_number": "1561"
+ },
+ "Fluctuation des cours": {
+ "account_number": "1562"
+ },
+ "account_number": "156"
+ },
+ "Provisions pour investissement": {
+ "account_number": "157"
+ },
+ "Autres provisions et fonds r\u00e9glement\u00e9s": {
+ "account_number": "158"
+ },
+ "account_number": "15"
+ },
+ "Emprunts et dettes assimil\u00e9es": {
+ "Emprunts obligataires": {
+ "Emprunts obligataires ordinaires": {
+ "account_number": "1611"
+ },
+ "Emprunts obligataires convertibles en actions": {
+ "account_number": "1612"
+ },
+ "Emprunts obligataires remboursables en actions": {
+ "account_number": "1613"
+ },
+ "Autres emprunts obligataires": {
+ "account_number": "1618"
+ },
+ "account_number": "161"
+ },
+ "Emprunts et dettes aupr\u00e8s des \u00e9tablissements de cr\u00e9dit": {
+ "account_number": "162"
+ },
+ "Avances re\u00e7ues de l\u2019\u00c9tat": {
+ "account_number": "163"
+ },
+ "Avances re\u00e7ues et comptes courants bloqu\u00e9s": {
+ "account_number": "164"
+ },
+ "D\u00e9p\u00f4ts et cautionnements re\u00e7us": {
+ "D\u00e9p\u00f4ts": {
+ "account_number": "1651"
+ },
+ "Cautionnements": {
+ "account_number": "1652"
+ },
+ "account_number": "165"
+ },
+ "Int\u00e9r\u00eats courus": {
+ "Sur emprunts obligataires": {
+ "account_number": "1661"
+ },
+ "Sur emprunts et dettes aupr\u00e8s des \u00e9tablissements de cr\u00e9dit": {
+ "account_number": "1662"
+ },
+ "Sur avances re\u00e7ues de l\u2019\u00c9tat": {
+ "account_number": "1663"
+ },
+ "Sur avances re\u00e7ues et comptes courants bloqu\u00e9s": {
+ "account_number": "1664"
+ },
+ "Sur d\u00e9p\u00f4ts et cautionnements re\u00e7us": {
+ "account_number": "1665"
+ },
+ "Sur avances assorties de conditions particuli\u00e8res": {
+ "account_number": "1667"
+ },
+ "Sur autres emprunts et dettes": {
+ "account_number": "1668"
+ },
+ "account_number": "166"
+ },
+ "Avances assorties de conditions particuli\u00e8res": {
+ "Avances bloqu\u00e9es pour augmentation du capital": {
+ "account_number": "1671"
+ },
+ "Avances conditionn\u00e9es par l\u2019\u00c9tat": {
+ "account_number": "1672"
+ },
+ "Avances conditionn\u00e9es par les autres organismes africains": {
+ "account_number": "1673"
+ },
+ "Avances conditionn\u00e9es par les organismes internationaux": {
+ "account_number": "1674"
+ },
+ "account_number": "167"
+ },
+ "Autres emprunts et dettes": {
+ "Rentes viag\u00e8res capitalis\u00e9es": {
+ "account_number": "1681"
+ },
+ "Billets de fonds": {
+ "account_number": "1682"
+ },
+ "Dettes cons\u00e9cutives \u00e0 des titres emprunt\u00e9s": {
+ "account_number": "1683"
+ },
+ "Emprunts participatifs": {
+ "account_number": "1684"
+ },
+ "Participation des travailleurs aux b\u00e9n\u00e9fices": {
+ "account_number": "1685"
+ },
+ "Emprunts et dettes contract\u00e9s aupr\u00e8s des autres tiers": {
+ "account_number": "1686"
+ },
+ "account_number": "168"
+ },
+ "account_number": "16"
+ },
+ "Dettes de location acquisition": {
+ "Dettes de location acquisition / cr\u00e9dit bail immobilier": {
+ "account_number": "172"
+ },
+ "Dettes de location acquisition / cr\u00e9dit bail mobilier": {
+ "account_number": "173"
+ },
+ "Dettes de location acquisition / location de vente": {
+ "account_number": "174"
+ },
+ "Int\u00e9r\u00eats courus": {
+ "Sur dettes de location acquisition / cr\u00e9dit-bail immobilier": {
+ "account_number": "1762"
+ },
+ "Sur dettes de location acquisition / cr\u00e9dit-bail mobilier": {
+ "account_number": "1763"
+ },
+ "Sur dettes de location acquisition / location-vente": {
+ "account_number": "1764"
+ },
+ "Sur autres dettes de location acquisition": {
+ "account_number": "1768"
+ },
+ "account_number": "176"
+ },
+ "Autres dettes de location acquisition": {
+ "account_number": "178"
+ },
+ "account_number": "17"
+ },
+ "Dettes li\u00e9es \u00e0 des participations et comptes de liaison des \u00e9tablissements et soci\u00e9t\u00e9s en participation": {
+ "Dettes li\u00e9es \u00e0 des participations": {
+ "Dettes li\u00e9es \u00e0 des participations (groupe)": {
+ "account_number": "1811"
+ },
+ "Dettes li\u00e9es \u00e0 des participations (hors groupe)": {
+ "account_number": "1812"
+ },
+ "account_number": "181"
+ },
+ "Dettes li\u00e9es \u00e0 des soci\u00e9t\u00e9s en participation": {
+ "account_number": "182"
+ },
+ "Int\u00e9r\u00eats courus sur dettes li\u00e9es \u00e0 des participations": {
+ "account_number": "183"
+ },
+ "Comptes permanents bloqu\u00e9s des \u00e9tablissements et succursales": {
+ "account_number": "184"
+ },
+ "Comptes permanents non bloqu\u00e9s des \u00e9tablissements et succursales": {
+ "account_number": "185"
+ },
+ "Comptes de liaison charges": {
+ "account_number": "186"
+ },
+ "Comptes de liaison produits": {
+ "account_number": "187"
+ },
+ "Comptes de liaison des soci\u00e9t\u00e9s en participation": {
+ "account_number": "188"
+ },
+ "account_number": "18"
+ },
+ "Provisions pour risques et charges": {
+ "Provisions pour litiges": {
+ "account_number": "191"
+ },
+ "Provisions pour garanties donn\u00e9es aux clients": {
+ "account_number": "192"
+ },
+ "Provisions pour pertes sur march\u00e9s \u00e0 ach\u00e8vement futur": {
+ "account_number": "193"
+ },
+ "Provisions pour pertes de change": {
+ "account_number": "194"
+ },
+ "Provisions pour imp\u00f4ts": {
+ "account_number": "195"
+ },
+ "Provisions pour pensions et obligations similaires": {
+ "Provisions pour pensions et obligations similaires engagement de retraite": {
+ "account_number": "1961"
+ },
+ "Actif du r\u00e9gime de retraite": {
+ "account_number": "1962"
+ },
+ "account_number": "196"
+ },
+ "Provisions pour restructuration": {
+ "account_number": "197"
+ },
+ "Autres provisions pour risques et charges": {
+ "Provisions pour amendes et p\u00e9nalit\u00e9s": {
+ "account_number": "1981"
+ },
+ "Provisions pour propre assureur": {
+ "account_number": "1983"
+ },
+ "Provisions pour d\u00e9mant\u00e8lement et remise en \u00e9tat": {
+ "account_number": "1984"
+ },
+ "Provisions pour droits \u00e0 r\u00e9duction ou avantage en nature (ch\u00e8ques cadeau, cartes de fid\u00e9lit\u00e9...)": {
+ "account_number": "1985"
+ },
+ "Provisions pour divers risques et charges": {
+ "account_number": "1988"
+ },
+ "account_number": "198"
+ },
+ "account_number": "19"
+ },
+ "root_type": "Equity",
+ "account_number": "1"
+ },
+ "Comptes d\u2019actif immobilis\u00e9": {
+ "Immobilisations incorporelles": {
+ "account_type": "Fixed Asset",
+ "Frais de d\u00e9veloppement": {
+ "account_type": "Fixed Asset",
+ "account_number": "211"
+ },
+ "Brevets, licences, concessions et droits similaires": {
+ "account_type": "Fixed Asset",
+ "Brevets": {
+ "account_type": "Fixed Asset",
+ "account_number": "2121"
+ },
+ "Licences": {
+ "account_type": "Fixed Asset",
+ "account_number": "2122"
+ },
+ "Concessions de service public": {
+ "account_type": "Fixed Asset",
+ "account_number": "2123"
+ },
+ "Autres concessions et droits similaires": {
+ "account_type": "Fixed Asset",
+ "account_number": "2128"
+ },
+ "account_number": "212"
+ },
+ "Logiciels et sites internet": {
+ "account_type": "Fixed Asset",
+ "Logiciels": {
+ "account_type": "Fixed Asset",
+ "account_number": "2131"
+ },
+ "Sites internet": {
+ "account_type": "Fixed Asset",
+ "account_number": "2132"
+ },
+ "account_number": "213"
+ },
+ "Marques": {
+ "account_type": "Fixed Asset",
+ "account_number": "214"
+ },
+ "Fonds commercial": {
+ "account_type": "Fixed Asset",
+ "account_number": "215"
+ },
+ "Droit au bail": {
+ "account_type": "Fixed Asset",
+ "account_number": "216"
+ },
+ "Investissements de cr\u00e9ation": {
+ "account_type": "Fixed Asset",
+ "account_number": "217"
+ },
+ "Autres droits et valeurs incorporels": {
+ "account_type": "Fixed Asset",
+ "Frais de prospection et d\u2019\u00e9valuation de ressources min\u00e9rales": {
+ "account_type": "Fixed Asset",
+ "account_number": "2181"
+ },
+ "Co\u00fbts d\u2019obtention du contrat": {
+ "account_type": "Fixed Asset",
+ "account_number": "2182"
+ },
+ "Fichiers clients, notices, titres de journaux et magazines": {
+ "account_type": "Fixed Asset",
+ "account_number": "2183"
+ },
+ "Co\u00fbts des franchises": {
+ "account_type": "Fixed Asset",
+ "account_number": "2184"
+ },
+ "Divers droits et valeurs incorporelles": {
+ "account_type": "Fixed Asset",
+ "account_number": "2188"
+ },
+ "account_number": "218"
+ },
+ "Immobilisations incorporelles en cours": {
+ "account_type": "Fixed Asset",
+ "Frais de d\u00e9veloppement": {
+ "account_type": "Fixed Asset",
+ "account_number": "2191"
+ },
+ "Logiciels et internet": {
+ "account_type": "Fixed Asset",
+ "account_number": "2193"
+ },
+ "Autres droits et valeurs incorporels": {
+ "account_type": "Fixed Asset",
+ "account_number": "2198"
+ },
+ "account_number": "219"
+ },
+ "account_number": "21"
+ },
+ "Terrains": {
+ "account_type": "Fixed Asset",
+ "Terrains agricoles et forestiers": {
+ "account_type": "Fixed Asset",
+ "Terrains d\u2019exploitation agricole": {
+ "account_type": "Fixed Asset",
+ "account_number": "2211"
+ },
+ "Terrains d\u2019exploitation foresti\u00e8re": {
+ "account_type": "Fixed Asset",
+ "account_number": "2212"
+ },
+ "Autres terrains": {
+ "account_type": "Fixed Asset",
+ "account_number": "2218"
+ },
+ "account_number": "221"
+ },
+ "Terrains nus": {
+ "account_type": "Fixed Asset",
+ "Terrains \u00e0 b\u00e2tir": {
+ "account_type": "Fixed Asset",
+ "account_number": "2221"
+ },
+ "Autres terrains nus": {
+ "account_type": "Fixed Asset",
+ "account_number": "2228"
+ },
+ "account_number": "222"
+ },
+ "Terrains b\u00e2tis": {
+ "account_type": "Fixed Asset",
+ "Pour b\u00e2timents industriels et agricoles": {
+ "account_type": "Fixed Asset",
+ "account_number": "2231"
+ },
+ "Pour b\u00e2timents administratifs et commerciaux": {
+ "account_type": "Fixed Asset",
+ "account_number": "2232"
+ },
+ "Pour b\u00e2timents affect\u00e9s aux autres op\u00e9rations professionnelles": {
+ "account_type": "Fixed Asset",
+ "account_number": "2234"
+ },
+ "Pour b\u00e2timents affect\u00e9s aux autres op\u00e9rations non professionnelles": {
+ "account_type": "Fixed Asset",
+ "account_number": "2235"
+ },
+ "Autres terrains b\u00e2tis": {
+ "account_type": "Fixed Asset",
+ "account_number": "2238"
+ },
+ "account_number": "223"
+ },
+ "Travaux de mise en valeur des terrains": {
+ "account_type": "Fixed Asset",
+ "Plantation d\u2019arbres et d\u2019arbustes": {
+ "account_type": "Fixed Asset",
+ "account_number": "2241"
+ },
+ "Am\u00e9liorations du fonds": {
+ "account_type": "Fixed Asset",
+ "account_number": "2245"
+ },
+ "Autres travaux": {
+ "account_type": "Fixed Asset",
+ "account_number": "2248"
+ },
+ "account_number": "224"
+ },
+ "Terrains de carri\u00e8res tr\u00e9fonds": {
+ "account_type": "Fixed Asset",
+ "Carri\u00e8res": {
+ "account_type": "Fixed Asset",
+ "account_number": "2251"
+ },
+ "account_number": "225"
+ },
+ "Terrains am\u00e9nag\u00e9s": {
+ "account_type": "Fixed Asset",
+ "Parkings": {
+ "account_type": "Fixed Asset",
+ "account_number": "2261"
+ },
+ "account_number": "226"
+ },
+ "Terrains mis en concession": {
+ "account_type": "Fixed Asset",
+ "account_number": "227"
+ },
+ "Autres terrains": {
+ "account_type": "Fixed Asset",
+ "Terrains immeubles de placement": {
+ "account_type": "Fixed Asset",
+ "account_number": "2281"
+ },
+ "Terrains des logements affect\u00e9s au personnel": {
+ "account_type": "Fixed Asset",
+ "account_number": "2285"
+ },
+ "Terrains de location acquisition": {
+ "account_type": "Fixed Asset",
+ "account_number": "2286"
+ },
+ "Divers terrains": {
+ "account_type": "Fixed Asset",
+ "account_number": "2288"
+ },
+ "account_number": "228"
+ },
+ "Am\u00e9nagements de terrains en cours": {
+ "account_type": "Fixed Asset",
+ "Terrains agricoles et forestiers": {
+ "account_type": "Fixed Asset",
+ "account_number": "2291"
+ },
+ "Terrains nus": {
+ "account_type": "Fixed Asset",
+ "account_number": "2292"
+ },
+ "Terrains de carri\u00e8res tr\u00e9fonds": {
+ "account_type": "Fixed Asset",
+ "account_number": "2295"
+ },
+ "Autres terrains": {
+ "account_type": "Fixed Asset",
+ "account_number": "2298"
+ },
+ "account_number": "229"
+ },
+ "account_number": "22"
+ },
+ "B\u00e2timents, installations techniques et agencements": {
+ "B\u00e2timents industriels, agricoles, administratifs et commerciaux sur sol propre": {
+ "B\u00e2timents industriels": {
+ "account_number": "2311"
+ },
+ "B\u00e2timents agricoles": {
+ "account_number": "2312"
+ },
+ "B\u00e2timents administratifs et commerciaux": {
+ "account_number": "2313"
+ },
+ "B\u00e2timents affect\u00e9s au logement du personnel": {
+ "account_number": "2314"
+ },
+ "B\u00e2timents immeubles de placement": {
+ "account_number": "2315"
+ },
+ "B\u00e2timents de location acquisition": {
+ "account_number": "2316"
+ },
+ "account_number": "231"
+ },
+ "B\u00e2timents industriels, agricoles, administratifs et commerciaux sur sol d\u2019autrui": {
+ "B\u00e2timents industriels": {
+ "account_number": "2321"
+ },
+ "B\u00e2timents agricoles": {
+ "account_number": "2322"
+ },
+ "B\u00e2timents administratifs et commerciaux": {
+ "account_number": "2323"
+ },
+ "B\u00e2timents affect\u00e9s au logement du personnel": {
+ "account_number": "2324"
+ },
+ "B\u00e2timents immeubles de placement": {
+ "account_number": "2325"
+ },
+ "B\u00e2timents de location acquisition": {
+ "account_number": "2326"
+ },
+ "account_number": "232"
+ },
+ "Ouvrages d\u2019infrastructure": {
+ "Voies de terre": {
+ "account_number": "2331"
+ },
+ "Voies de fer": {
+ "account_number": "2332"
+ },
+ "Voies d\u2019eau": {
+ "account_number": "2333"
+ },
+ "Barrages, Digues": {
+ "account_number": "2334"
+ },
+ "Pistes d\u2019a\u00e9rodrome": {
+ "account_number": "2335"
+ },
+ "Autres ouvrages d\u2019infrastructures": {
+ "account_number": "2338"
+ },
+ "account_number": "233"
+ },
+ "Am\u00e9nagements, agencements et installations techniques": {
+ "Installations complexes sp\u00e9cialis\u00e9es sur sol propre": {
+ "account_number": "2341"
+ },
+ "Installations complexes sp\u00e9cialis\u00e9es sur sol d\u2019autrui": {
+ "account_number": "2342"
+ },
+ "Installations \u00e0 caract\u00e8re sp\u00e9cifique sur sol propre": {
+ "account_number": "2343"
+ },
+ "Installations \u00e0 caract\u00e8re sp\u00e9cifique sur sol d\u2019autrui": {
+ "account_number": "2344"
+ },
+ "Am\u00e9nagements et agencements des b\u00e2timents": {
+ "account_number": "2345"
+ },
+ "account_number": "234"
+ },
+ "Am\u00e9nagements de bureaux": {
+ "Installations g\u00e9n\u00e9rales": {
+ "account_number": "2351"
+ },
+ "Autres am\u00e9nagements de bureaux": {
+ "account_number": "2358"
+ },
+ "account_number": "235"
+ },
+ "B\u00e2timents industriels, agricoles et commerciaux mis en concession": {
+ "account_number": "237"
+ },
+ "Autres installations et agencements": {
+ "account_number": "238"
+ },
+ "B\u00e2timents am\u00e9nagements, agencements et installations en cours": {
+ "B\u00e2timents en cours": {
+ "account_number": "2391"
+ },
+ "Installations en cours": {
+ "account_number": "2392"
+ },
+ "Ouvrages d\u2019infrastructure en cours": {
+ "account_number": "2393"
+ },
+ "Am\u00e9nagements et agencements et installations techniques en cours": {
+ "account_number": "2394"
+ },
+ "Am\u00e9nagements de bureaux en cours": {
+ "account_number": "2395"
+ },
+ "Autres installations et agencements en cours": {
+ "account_number": "2398"
+ },
+ "account_number": "239"
+ },
+ "account_number": "23"
+ },
+ "Mat\u00e9riel, mobilier et actifs biologiques": {
+ "Mat\u00e9riel et outillage industriel et commercial": {
+ "Mat\u00e9riel industriel": {
+ "account_number": "2411"
+ },
+ "Outillage industriel": {
+ "account_number": "2412"
+ },
+ "Mat\u00e9riel commercial": {
+ "account_number": "2413"
+ },
+ "Outillage commercial": {
+ "account_number": "2414"
+ },
+ "Mat\u00e9riel & outillage industriel et commercial de location-acquisition": {
+ "account_number": "2416"
+ },
+ "account_number": "241"
+ },
+ "Mat\u00e9riel et outillage agricole": {
+ "Mat\u00e9riel agricole": {
+ "account_number": "2421"
+ },
+ "Outillage agricole": {
+ "account_number": "2422"
+ },
+ "Mat\u00e9riel & outillage agricole de location-acquisition": {
+ "account_number": "2426"
+ },
+ "account_number": "242"
+ },
+ "Mat\u00e9riel d\u2019emballage r\u00e9cup\u00e9rable et identifiable": {
+ "account_number": "243"
+ },
+ "Mat\u00e9riel et mobilier": {
+ "Mat\u00e9riel de bureau": {
+ "account_number": "2441"
+ },
+ "Mat\u00e9riel informatique": {
+ "account_number": "2442"
+ },
+ "Mat\u00e9riel bureautique": {
+ "account_number": "2443"
+ },
+ "Mobilier de bureau": {
+ "account_number": "2444"
+ },
+ "Mat\u00e9riel et mobilier immeubles de placement": {
+ "account_number": "2445"
+ },
+ "Mat\u00e9riel et mobilier de location acquisition": {
+ "account_number": "2446"
+ },
+ "Mat\u00e9riel et mobilier des logements du personnel": {
+ "account_number": "2447"
+ },
+ "account_number": "244"
+ },
+ "Mat\u00e9riel de transport": {
+ "Mat\u00e9riel automobile": {
+ "account_number": "2451"
+ },
+ "Mat\u00e9riel ferroviaire": {
+ "account_number": "2452"
+ },
+ "Mat\u00e9riel fluvial, lagunaire": {
+ "account_number": "2453"
+ },
+ "Mat\u00e9riel naval": {
+ "account_number": "2454"
+ },
+ "Mat\u00e9riel a\u00e9rien": {
+ "account_number": "2455"
+ },
+ "Mat\u00e9riel de transport de location-acquisition": {
+ "account_number": "2456"
+ },
+ "Mat\u00e9riel hippomobile": {
+ "account_number": "2457"
+ },
+ "Autres mat\u00e9riels de transport": {
+ "account_number": "2458"
+ },
+ "account_number": "245"
+ },
+ "Actifs biologiques": {
+ "Cheptel, animaux de trait": {
+ "account_number": "2461"
+ },
+ "Cheptel, animaux reproducteurs": {
+ "account_number": "2462"
+ },
+ "Animaux de garde": {
+ "account_number": "2463"
+ },
+ "Plantations agricoles": {
+ "account_number": "2465"
+ },
+ "Autres actifs biologiques": {
+ "account_number": "2468"
+ },
+ "account_number": "246"
+ },
+ "Agencements, am\u00e9nagements du mat\u00e9riel et actifs biologiques": {
+ "Agencements et am\u00e9nagements du mat\u00e9riel": {
+ "account_number": "2471"
+ },
+ "Agencements et am\u00e9nagements des actifs biologiques": {
+ "account_number": "2472"
+ },
+ "Autres agencements, am\u00e9nagements du mat\u00e9riel et actifs biologiques": {
+ "account_number": "2478"
+ },
+ "account_number": "247"
+ },
+ "Autres mat\u00e9riels et mobiliers": {
+ "Collections et \u0153uvres d\u2019art": {
+ "account_number": "2481"
+ },
+ "Divers mat\u00e9riels mobiliers": {
+ "account_number": "2488"
+ },
+ "account_number": "248"
+ },
+ "Mat\u00e9riels et actifs biologiques en cours": {
+ "Mat\u00e9riel et outillage industriel et commercial": {
+ "account_number": "2491"
+ },
+ "Mat\u00e9riel et outillage agricole": {
+ "account_number": "2492"
+ },
+ "Mat\u00e9riel d\u2019emballage r\u00e9cup\u00e9rable et identifiable": {
+ "account_number": "2493"
+ },
+ "Mat\u00e9riel et mobilier de bureau": {
+ "account_number": "2494"
+ },
+ "Mat\u00e9riel de transport": {
+ "account_number": "2495"
+ },
+ "Actifs biologiques": {
+ "account_number": "2496"
+ },
+ "Agencements am\u00e9nagements du mat\u00e9riel et actifs biologiques": {
+ "account_number": "2497"
+ },
+ "Autres mat\u00e9riels et actifs biologiques en cours": {
+ "account_number": "2498"
+ },
+ "account_number": "249"
+ },
+ "account_number": "24"
+ },
+ "Avances et acomptes vers\u00e9s sur immobilisations": {
+ "Avances et acomptes vers\u00e9s sur immobilisations incorporelles": {
+ "account_number": "251"
+ },
+ "Avances et acomptes vers\u00e9s sur immobilisations corporelles": {
+ "account_number": "252"
+ },
+ "account_number": "25"
+ },
+ "Titres de participation": {
+ "Titres de participation dans des soci\u00e9t\u00e9s sous contr\u00f4le exclusif": {
+ "account_number": "261"
+ },
+ "Titres de participation dans des soci\u00e9t\u00e9s sous contr\u00f4le conjoint": {
+ "account_number": "262"
+ },
+ "Titres de participation dans des soci\u00e9t\u00e9s conf\u00e9rant une influence notable": {
+ "account_number": "263"
+ },
+ "Participations dans des organismes professionnels": {
+ "account_number": "265"
+ },
+ "Parts dans des groupements d\u2019int\u00e9r\u00eat \u00e9conomique (GIE)": {
+ "account_number": "266"
+ },
+ "Autres titres de participation": {
+ "account_number": "268"
+ },
+ "account_number": "26"
+ },
+ "Autres immobilisations financi\u00e8res": {
+ "Pr\u00eats et cr\u00e9ances": {
+ "Pr\u00eats participatifs": {
+ "account_number": "2711"
+ },
+ "Pr\u00eats aux associ\u00e9s": {
+ "account_number": "2712"
+ },
+ "Billets de fonds": {
+ "account_number": "2713"
+ },
+ "Titres pr\u00eat\u00e9s": {
+ "account_number": "2714"
+ },
+ "Autres pr\u00eats et cr\u00e9ances": {
+ "account_number": "2718"
+ },
+ "account_number": "271"
+ },
+ "Pr\u00eats au personnel": {
+ "Pr\u00eats immobiliers": {
+ "account_number": "2721"
+ },
+ "Pr\u00eats mobiliers et d\u2019installation": {
+ "account_number": "2722"
+ },
+ "Autres pr\u00eats au personnel": {
+ "account_number": "2728"
+ },
+ "account_number": "272"
+ },
+ "Cr\u00e9ances sur l\u2019\u00c9tat": {
+ "Retenues de garantie": {
+ "account_number": "2731"
+ },
+ "Fonds r\u00e9glement\u00e9": {
+ "account_number": "2733"
+ },
+ "Cr\u00e9ances sur le conc\u00e9dant": {
+ "account_number": "2734"
+ },
+ "Autres cr\u00e9ances sur l\u2019\u00c9tat": {
+ "account_number": "2738"
+ },
+ "account_number": "273"
+ },
+ "Titres immobilis\u00e9s": {
+ "Titres immobilis\u00e9s de l\u2019activit\u00e9 de portefeuille (TIAP)": {
+ "account_number": "2741"
+ },
+ "Titres participatifs": {
+ "account_number": "2742"
+ },
+ "Certificats d\u2019investissement": {
+ "account_number": "2743"
+ },
+ "Parts de fonds commun de placement (FCP)": {
+ "account_number": "2744"
+ },
+ "Obligations": {
+ "account_number": "2745"
+ },
+ "Actions ou parts propres": {
+ "account_number": "2746"
+ },
+ "Autres titres immobilis\u00e9s": {
+ "account_number": "2748"
+ },
+ "account_number": "274"
+ },
+ "D\u00e9p\u00f4ts et cautionnements vers\u00e9s": {
+ "D\u00e9p\u00f4ts pour loyers d\u2019avance": {
+ "account_number": "2751"
+ },
+ "D\u00e9p\u00f4ts pour l\u2019\u00e9lectricit\u00e9": {
+ "account_number": "2752"
+ },
+ "D\u00e9p\u00f4ts pour l\u2019eau": {
+ "account_number": "2753"
+ },
+ "D\u00e9p\u00f4ts pour le gaz": {
+ "account_number": "2754"
+ },
+ "D\u00e9p\u00f4ts pour le t\u00e9l\u00e9phone, le t\u00e9lex, la t\u00e9l\u00e9copie": {
+ "account_number": "2755"
+ },
+ "Cautionnements sur march\u00e9s publics": {
+ "account_number": "2756"
+ },
+ "Cautionnements sur autres op\u00e9rations": {
+ "account_number": "2757"
+ },
+ "Autres d\u00e9p\u00f4ts et cautionnements": {
+ "account_number": "2758"
+ },
+ "account_number": "275"
+ },
+ "Int\u00e9r\u00eats courus": {
+ "Pr\u00eats et cr\u00e9ances non commerciales": {
+ "account_number": "2761"
+ },
+ "Pr\u00eats au personnel": {
+ "account_number": "2762"
+ },
+ "Cr\u00e9ances sur l\u2019\u00c9tat": {
+ "account_number": "2763"
+ },
+ "Titres immobilis\u00e9s": {
+ "account_number": "2764"
+ },
+ "D\u00e9p\u00f4ts et cautionnements vers\u00e9s": {
+ "account_number": "2765"
+ },
+ "Cr\u00e9ances rattach\u00e9es \u00e0 des participations": {
+ "account_number": "2767"
+ },
+ "Immobilisations financi\u00e8res diverses": {
+ "account_number": "2768"
+ },
+ "account_number": "276"
+ },
+ "Cr\u00e9ances rattach\u00e9es \u00e0 des participations et avances \u00e0 des GIE": {
+ "Cr\u00e9ances rattach\u00e9es \u00e0 des participations (groupe)": {
+ "account_number": "2771"
+ },
+ "Cr\u00e9ances rattach\u00e9es \u00e0 des participations (hors groupe)": {
+ "account_number": "2772"
+ },
+ "Cr\u00e9ances rattach\u00e9es \u00e0 des soci\u00e9t\u00e9s en participation": {
+ "account_number": "2773"
+ },
+ "Avances \u00e0 des Groupements d\u2019int\u00e9r\u00eat \u00e9conomique (GIE)": {
+ "account_number": "2774"
+ },
+ "account_number": "277"
+ },
+ "Immobilisations financi\u00e8res diverses": {
+ "Cr\u00e9ances diverses groupe": {
+ "account_number": "2781"
+ },
+ "Cr\u00e9ances diverses hors groupe": {
+ "account_number": "2782"
+ },
+ "Banques d\u00e9p\u00f4ts \u00e0 terme": {
+ "account_number": "2784"
+ },
+ "Or et m\u00e9taux pr\u00e9cieux": {
+ "account_number": "2785"
+ },
+ "Autres immobilisations financi\u00e8res": {
+ "account_number": "2788"
+ },
+ "account_number": "278"
+ },
+ "account_number": "27"
+ },
+ "Amortissements": {
+ "account_type": "Accumulated Depreciation",
+ "Amortissements des immobilisations corporelles": {
+ "account_type": "Accumulated Depreciation",
+ "Amortissements des frais de d\u00e9veloppement": {
+ "account_type": "Accumulated Depreciation",
+ "account_number": "2811"
+ },
+ "Amortissements des brevets, licences, concessions et droits similaires": {
+ "account_type": "Accumulated Depreciation",
+ "account_number": "2812"
+ },
+ "Amortissements des logiciels et sites internet": {
+ "account_type": "Accumulated Depreciation",
+ "account_number": "2813"
+ },
+ "Amortissements des marques": {
+ "account_type": "Accumulated Depreciation",
+ "account_number": "2814"
+ },
+ "Amortissements du fonds commercial": {
+ "account_type": "Accumulated Depreciation",
+ "account_number": "2815"
+ },
+ "Amortissements du droit au bail": {
+ "account_type": "Accumulated Depreciation",
+ "account_number": "2816"
+ },
+ "Amortissements des investissements de cr\u00e9ation": {
+ "account_type": "Accumulated Depreciation",
+ "account_number": "2817"
+ },
+ "Amortissements des autres droits et valeurs incorporels": {
+ "account_type": "Accumulated Depreciation",
+ "account_number": "2818"
+ },
+ "account_number": "281"
+ },
+ "Amortissements des terrains": {
+ "Amortissements des travaux de mise en valeur des terrains": {
+ "account_number": "2824"
+ },
+ "account_number": "282"
+ },
+ "Amortissements des b\u00e2timents, installations techniques et agencements": {
+ "Amortissements des b\u00e2timents industriels, agricoles, administratifs et commerciaux sur sol propre": {
+ "account_number": "2831"
+ },
+ "Amortissements des b\u00e2timents industriels, agricoles, administratifs et commerciaux sur sol d\u2019autrui": {
+ "account_number": "2832"
+ },
+ "Amortissements des ouvrages d\u2019infrastructure": {
+ "account_number": "2833"
+ },
+ "Amortissements des am\u00e9nagements, agencements et installations techniques": {
+ "account_number": "2834"
+ },
+ "Amortissements des am\u00e9nagements de bureaux": {
+ "account_number": "2835"
+ },
+ "Amortissements des b\u00e2timents industriels, agricoles et commerciaux mis en concession": {
+ "account_number": "2837"
+ },
+ "Amortissements des autres installations et agencements": {
+ "account_number": "2838"
+ },
+ "account_number": "283"
+ },
+ "Amortissements du mat\u00e9riel": {
+ "Amortissements du mat\u00e9riel et outillage industriel et commercial": {
+ "account_number": "2841"
+ },
+ "Amortissements du mat\u00e9riel et outillage agricole": {
+ "account_number": "2842"
+ },
+ "Amortissements du mat\u00e9riel d\u2019emballage r\u00e9cup\u00e9rable et identifiable": {
+ "account_number": "2843"
+ },
+ "Amortissements du mat\u00e9riel et mobilier": {
+ "account_number": "2844"
+ },
+ "Amortissements du mat\u00e9riel de transport": {
+ "account_number": "2845"
+ },
+ "Amortissements des actifs biologiques": {
+ "account_number": "2846"
+ },
+ "Amortissements des agencements et am\u00e9nagements du mat\u00e9riel et des actifs biologiques": {
+ "account_number": "2847"
+ },
+ "Amortissements des autres mat\u00e9riels": {
+ "account_number": "2848"
+ },
+ "account_number": "284"
+ },
+ "account_number": "28"
+ },
+ "D\u00e9pr\u00e9ciations des immobilisations": {
+ "D\u00e9pr\u00e9ciations des immobilisations incorporelles": {
+ "D\u00e9pr\u00e9ciations des frais de d\u00e9veloppement": {
+ "account_number": "2911"
+ },
+ "D\u00e9pr\u00e9ciations des brevets, licences, concessions et droits similaires": {
+ "account_number": "2912"
+ },
+ "D\u00e9pr\u00e9ciations des logiciels et sites internet": {
+ "account_number": "2913"
+ },
+ "D\u00e9pr\u00e9ciations des marques": {
+ "account_number": "2914"
+ },
+ "D\u00e9pr\u00e9ciations du fonds commercial": {
+ "account_number": "2915"
+ },
+ "D\u00e9pr\u00e9ciations du droit au bail": {
+ "account_number": "2916"
+ },
+ "D\u00e9pr\u00e9ciations des investissements de cr\u00e9ation": {
+ "account_number": "2917"
+ },
+ "D\u00e9pr\u00e9ciations des autres droits et valeurs incorporels": {
+ "account_number": "2918"
+ },
+ "D\u00e9pr\u00e9ciations des immobilisations incorporelles en cours": {
+ "account_number": "2919"
+ },
+ "account_number": "291"
+ },
+ "D\u00e9pr\u00e9ciations des terrains": {
+ "D\u00e9pr\u00e9ciations des terrains agricoles et forestiers": {
+ "account_number": "2921"
+ },
+ "D\u00e9pr\u00e9ciations des terrains nus": {
+ "account_number": "2922"
+ },
+ "D\u00e9pr\u00e9ciations des terrains b\u00e2tis": {
+ "account_number": "2923"
+ },
+ "D\u00e9pr\u00e9ciations des travaux de mise en valeur des terrains": {
+ "account_number": "2924"
+ },
+ "D\u00e9pr\u00e9ciations des terrains de gisement": {
+ "account_number": "2925"
+ },
+ "D\u00e9pr\u00e9ciations des terrains am\u00e9nag\u00e9s": {
+ "account_number": "2926"
+ },
+ "D\u00e9pr\u00e9ciations des terrains mis en concession": {
+ "account_number": "2927"
+ },
+ "D\u00e9pr\u00e9ciations des autres terrains": {
+ "account_number": "2928"
+ },
+ "D\u00e9pr\u00e9ciations des am\u00e9nagements de terrains en cours": {
+ "account_number": "2929"
+ },
+ "account_number": "292"
+ },
+ "D\u00e9pr\u00e9ciations des b\u00e2timents, installations techniques et agencements": {
+ "D\u00e9pr\u00e9ciations des b\u00e2timents industriels, agricoles, administratifs et commerciaux sur sol propre": {
+ "account_number": "2931"
+ },
+ "D\u00e9pr\u00e9ciations des b\u00e2timents industriels, agricoles, administratifs et commerciaux sur sol d\u2019autrui": {
+ "account_number": "2932"
+ },
+ "D\u00e9pr\u00e9ciations des ouvrages d\u2019infrastructures": {
+ "account_number": "2933"
+ },
+ "D\u00e9pr\u00e9ciations des am\u00e9nagements, agencements et installations techniques": {
+ "account_number": "2934"
+ },
+ "D\u00e9pr\u00e9ciations des am\u00e9nagements de bureaux": {
+ "account_number": "2935"
+ },
+ "D\u00e9pr\u00e9ciations des b\u00e2timents industriels, agricoles et commerciaux mis en concession": {
+ "account_number": "2937"
+ },
+ "D\u00e9pr\u00e9ciations des autres installations et agencements": {
+ "account_number": "2938"
+ },
+ "D\u00e9pr\u00e9ciations des b\u00e2timents et installations en cours": {
+ "account_number": "2939"
+ },
+ "account_number": "293"
+ },
+ "D\u00e9pr\u00e9ciations de mat\u00e9riel, du mobilier et de l\u2019actif biologique": {
+ "D\u00e9pr\u00e9ciations du mat\u00e9riel et outillage industriel et commercial": {
+ "account_number": "2941"
+ },
+ "D\u00e9pr\u00e9ciations du mat\u00e9riel et outillage agricole": {
+ "account_number": "2942"
+ },
+ "D\u00e9pr\u00e9ciations du mat\u00e9riel d\u2019emballage r\u00e9cup\u00e9rable et identifiable": {
+ "account_number": "2943"
+ },
+ "D\u00e9pr\u00e9ciations du mat\u00e9riel et mobilier": {
+ "account_number": "2944"
+ },
+ "D\u00e9pr\u00e9ciations du mat\u00e9riel de transport": {
+ "account_number": "2945"
+ },
+ "D\u00e9pr\u00e9ciations des actifs biologiques": {
+ "account_number": "2946"
+ },
+ "D\u00e9pr\u00e9ciations des agencements et am\u00e9nagements du mat\u00e9riel et des actifs biologiques": {
+ "account_number": "2947"
+ },
+ "D\u00e9pr\u00e9ciations des autres mat\u00e9riels": {
+ "account_number": "2948"
+ },
+ "D\u00e9pr\u00e9ciations de mat\u00e9riel en cours": {
+ "account_number": "2949"
+ },
+ "account_number": "294"
+ },
+ "D\u00e9pr\u00e9ciations des avances et acomptes vers\u00e9s sur immobilisations": {
+ "D\u00e9pr\u00e9ciations des avances et acomptes vers\u00e9s sur immobilisations incorporelles": {
+ "account_number": "2951"
+ },
+ "D\u00e9pr\u00e9ciations des avances et acomptes vers\u00e9s sur immobilisations corporelles": {
+ "account_number": "2952"
+ },
+ "account_number": "295"
+ },
+ "D\u00e9pr\u00e9ciations des titres de participation": {
+ "D\u00e9pr\u00e9ciations des titres de participation dans des soci\u00e9t\u00e9s sous contr\u00f4le exclusif": {
+ "account_number": "2961"
+ },
+ "D\u00e9pr\u00e9ciations des titres de participation dans les soci\u00e9t\u00e9s sous contr\u00f4le conjoint": {
+ "account_number": "2962"
+ },
+ "D\u00e9pr\u00e9ciations des titres de participation dans les soci\u00e9t\u00e9s conf\u00e9rant une influence notable": {
+ "account_number": "2963"
+ },
+ "D\u00e9pr\u00e9ciations des participations dans des organismes professionnels": {
+ "account_number": "2965"
+ },
+ "D\u00e9pr\u00e9ciations des parts dans des GIE": {
+ "account_number": "2966"
+ },
+ "D\u00e9pr\u00e9ciations des autres titres de participation": {
+ "account_number": "2968"
+ },
+ "account_number": "296"
+ },
+ "D\u00e9pr\u00e9ciations des autres immobilisations financi\u00e8res": {
+ "D\u00e9pr\u00e9ciations des pr\u00eats et cr\u00e9ances": {
+ "account_number": "2971"
+ },
+ "D\u00e9pr\u00e9ciations des pr\u00eats au personnel": {
+ "account_number": "2972"
+ },
+ "D\u00e9pr\u00e9ciations des cr\u00e9ances sur l\u2019\u00c9tat": {
+ "account_number": "2973"
+ },
+ "D\u00e9pr\u00e9ciations des titres immobilis\u00e9s": {
+ "account_number": "2974"
+ },
+ "D\u00e9pr\u00e9ciations des d\u00e9p\u00f4ts et cautionnements vers\u00e9s": {
+ "account_number": "2975"
+ },
+ "D\u00e9pr\u00e9ciations des cr\u00e9ances rattach\u00e9es \u00e0 des participations et avances \u00e0 des GIE": {
+ "account_number": "2977"
+ },
+ "D\u00e9pr\u00e9ciations des cr\u00e9ances financi\u00e8res diverses": {
+ "account_number": "2978"
+ },
+ "account_number": "297"
+ },
+ "account_number": "29"
+ },
+ "root_type": "Asset",
+ "account_number": "2"
+ },
+ "Comptes de Stocks": {
+ "Marchandises": {
+ "Marchandises A": {
+ "Marchandises A1": {
+ "account_number": "3111"
+ },
+ "Marchandises A2": {
+ "account_number": "3112"
+ },
+ "account_number": "311"
+ },
+ "Marchandises B": {
+ "Marchandises B1": {
+ "account_number": "3121"
+ },
+ "Marchandises B2": {
+ "account_number": "3122"
+ },
+ "account_number": "312"
+ },
+ "Actifs biologiques": {
+ "Animaux": {
+ "account_number": "3131"
+ },
+ "V\u00e9g\u00e9taux": {
+ "account_number": "3132"
+ },
+ "account_number": "313"
+ },
+ "Marchandises hors activit\u00e9s ordinaires (HAO)": {
+ "account_number": "318"
+ },
+ "account_number": "31"
+ },
+ "Mati\u00e8res premi\u00e8res et fournitures li\u00e9es": {
+ "Mati\u00e8res A": {
+ "account_number": "321"
+ },
+ "Mati\u00e8res B": {
+ "account_number": "322"
+ },
+ "Fournitures (A, B)": {
+ "account_number": "323"
+ },
+ "account_number": "32"
+ },
+ "Autres approvisionnements": {
+ "Mati\u00e8res consommables": {
+ "account_number": "331"
+ },
+ "Fournitures d\u2019atelier et d\u2019usine": {
+ "account_number": "332"
+ },
+ "Fournitures de magasin": {
+ "account_number": "333"
+ },
+ "Fournitures de bureau": {
+ "account_number": "334"
+ },
+ "Emballages": {
+ "Emballages perdus": {
+ "account_number": "3351"
+ },
+ "Emballages r\u00e9cup\u00e9rables non identifiables": {
+ "account_number": "3352"
+ },
+ "Emballages \u00e0 usage mixte": {
+ "account_number": "3353"
+ },
+ "Autres emballages": {
+ "account_number": "3358"
+ },
+ "account_number": "335"
+ },
+ "Autres mati\u00e8res": {
+ "account_number": "338"
+ },
+ "account_number": "33"
+ },
+ "Produits en cours": {
+ "Produits en cours": {
+ "Produits en cours P1": {
+ "account_number": "3411"
+ },
+ "Produits en cours P2": {
+ "account_number": "3412"
+ },
+ "account_number": "341"
+ },
+ "Travaux en cours": {
+ "Travaux en cours T1": {
+ "account_number": "3421"
+ },
+ "Travaux en cours T2": {
+ "account_number": "3422"
+ },
+ "account_number": "342"
+ },
+ "Produits interm\u00e9diaires en cours": {
+ "Produits interm\u00e9diaires A": {
+ "account_number": "3431"
+ },
+ "Produits interm\u00e9diaires B": {
+ "account_number": "3432"
+ },
+ "account_number": "343"
+ },
+ "Produits r\u00e9siduels en cours": {
+ "Produits r\u00e9siduels A": {
+ "account_number": "3441"
+ },
+ "Produits r\u00e9siduels B": {
+ "account_number": "3442"
+ },
+ "account_number": "344"
+ },
+ "Actifs biologiques en cours": {
+ "Animaux": {
+ "account_number": "3451"
+ },
+ "V\u00e9g\u00e9taux": {
+ "account_number": "3452"
+ },
+ "account_number": "345"
+ },
+ "account_number": "34"
+ },
+ "Services en cours": {
+ "\u00c9tudes en cours": {
+ "\u00c9tudes en cours E1": {
+ "account_number": "3511"
+ },
+ "\u00c9tudes en cours E2": {
+ "account_number": "3512"
+ },
+ "account_number": "351"
+ },
+ "Prestations de services en cours": {
+ "Prestations de services S1": {
+ "account_number": "3521"
+ },
+ "Prestations de services S2": {
+ "account_number": "3522"
+ }
+ },
+ "account_number": "35"
+ },
+ "Produits finis": {
+ "Produits finis A": {
+ "account_number": "361"
+ },
+ "Produits finis B": {
+ "account_number": "362"
+ },
+ "Actifs biologiques": {
+ "Animaux": {
+ "account_number": "3631"
+ },
+ "V\u00e9g\u00e9taux": {
+ "account_number": "3632"
+ },
+ "Autres stocks (activit\u00e9s annexes)": {
+ "account_number": "3638"
+ },
+ "account_number": "363"
+ },
+ "account_number": "36"
+ },
+ "Produits interm\u00e9diaires et r\u00e9siduels": {
+ "Produits interm\u00e9diaires": {
+ "Produits interm\u00e9diaires A": {
+ "account_number": "3711"
+ },
+ "Produits interm\u00e9diaires B": {
+ "account_number": "3712"
+ },
+ "account_number": "371"
+ },
+ "Produits r\u00e9siduels": {
+ "D\u00e9chets": {
+ "account_number": "3721"
+ },
+ "Rebuts": {
+ "account_number": "3722"
+ },
+ "Mati\u00e8res de R\u00e9cup\u00e9ration": {
+ "account_number": "3723"
+ },
+ "account_number": "372"
+ },
+ "Actifs biologiques": {
+ "Animaux": {
+ "account_number": "3731"
+ },
+ "V\u00e9g\u00e9taux": {
+ "account_number": "3732"
+ },
+ "Autres stocks (activit\u00e9s annexes)": {
+ "account_number": "3738"
+ },
+ "account_number": "373"
+ },
+ "account_number": "37"
+ },
+ "Stocks en cours de route, en consignation ou en d\u00e9p\u00f4t": {
+ "account_type": "Stock",
+ "Marchandises en cours de route": {
+ "account_number": "381"
+ },
+ "Mati\u00e8res premi\u00e8res et fournitures li\u00e9es en cours de route": {
+ "account_number": "382"
+ },
+ "Autres approvisionnements en cours de route": {
+ "account_number": "383"
+ },
+ "Produits finis en cours de route": {
+ "account_number": "386"
+ },
+ "Stock en consignation ou en d\u00e9p\u00f4t": {
+ "Stock en consignation": {
+ "account_number": "3871"
+ },
+ "Stock en d\u00e9p\u00f4t": {
+ "account_number": "3872"
+ },
+ "account_number": "387"
+ },
+ "Stock provenant d\u2019immobilisations mises hors service ou au rebut": {
+ "account_number": "388"
+ },
+ "account_number": "38"
+ },
+ "D\u00e9pr\u00e9ciations des stocks et encours de production": {
+ "D\u00e9pr\u00e9ciations des stocks de marchandises": {
+ "account_number": "391"
+ },
+ "D\u00e9pr\u00e9ciations des stocks de mati\u00e8res premi\u00e8res et fournitures li\u00e9es": {
+ "account_number": "392"
+ },
+ "D\u00e9pr\u00e9ciations des stocks d\u2019autres approvisionnements": {
+ "account_number": "393"
+ },
+ "D\u00e9pr\u00e9ciations des productions en cours": {
+ "account_number": "394"
+ },
+ "D\u00e9pr\u00e9ciations des services en cours": {
+ "account_number": "395"
+ },
+ "D\u00e9pr\u00e9ciations des stocks de produits finis": {
+ "account_number": "396"
+ },
+ "D\u00e9pr\u00e9ciations des stocks de produits interm\u00e9diaires et r\u00e9siduels": {
+ "account_number": "397"
+ },
+ "D\u00e9pr\u00e9ciations des stocks en cours de route, en consignation ou en d\u00e9p\u00f4t": {
+ "account_number": "398"
+ },
+ "account_number": "39"
+ },
+ "root_type": "Asset",
+ "account_number": "3"
+ },
+ "4-Comptes de Tiers (ACTIF)": {
+ "40-Fournisseurs et comptes rattach\u00e9s (ACTIF)": {
+ "Fournisseurs d\u00e9biteurs": {
+ "Fournisseurs Avances et acomptes vers\u00e9s": {
+ "account_number": "4091"
+ },
+ "Fournisseurs Groupe avances et acomptes vers\u00e9s": {
+ "account_number": "4092"
+ },
+ "Fournisseurs Sous-traitants avances et acomptes vers\u00e9s": {
+ "account_number": "4093"
+ },
+ "Fournisseurs Cr\u00e9ances pour emballages et mat\u00e9riels \u00e0 rendre": {
+ "account_number": "4094"
+ },
+ "Fournisseurs Rabais, remises, ristournes et autres avoirs \u00e0 obtenir": {
+ "account_number": "4098"
+ },
+ "account_number": "409"
+ }
+ },
+ "41-Clients et comptes rattach\u00e9s (ACTIF)": {
+ "Clients": {
+ "Clients": {
+ "account_type": "Receivable",
+ "account_number": "4111"
+ },
+ "Clients groupe": {
+ "account_type": "Receivable",
+ "account_number": "4112"
+ },
+ "Clients, \u00c9tat et Collectivit\u00e9s publiques": {
+ "account_type": "Receivable",
+ "account_number": "4114"
+ },
+ "Clients, organismes internationaux": {
+ "account_type": "Receivable",
+ "account_number": "4115"
+ },
+ "Clients, r\u00e9serve de propri\u00e9t\u00e9": {
+ "account_type": "Receivable",
+ "account_number": "4116"
+ },
+ "Client, retenues de garantie": {
+ "account_type": "Receivable",
+ "account_number": "4117"
+ },
+ "Clients, d\u00e9gr\u00e8vement de taxes sur la valeur ajout\u00e9e (TVA)": {
+ "account_type": "Receivable",
+ "account_number": "4118"
+ },
+ "account_type": "Receivable",
+ "account_number": "411"
+ },
+ "Clients, effets \u00e0 recevoir en portefeuille": {
+ "Clients, effets \u00e0 recevoir": {
+ "account_type": "Receivable",
+ "account_number": "4121"
+ },
+ "Clients Groupe, effets \u00e0 recevoir": {
+ "account_type": "Receivable",
+ "account_number": "4122"
+ },
+ "\u00c9tat et Collectivit\u00e9s publiques, effets \u00e0 recevoir": {
+ "account_type": "Receivable",
+ "account_number": "4124"
+ },
+ "Organismes Internationaux, effets \u00e0 recevoir": {
+ "account_type": "Receivable",
+ "account_number": "4125"
+ },
+ "account_type": "Receivable",
+ "account_number": "412"
+ },
+ "Clients, ch\u00e8ques, effets et autres valeurs impay\u00e9es": {
+ "Clients, ch\u00e8ques impay\u00e9s": {
+ "account_type": "Receivable",
+ "account_number": "4131"
+ },
+ "Clients, effets impay\u00e9s": {
+ "account_type": "Receivable",
+ "account_number": "4132"
+ },
+ "Clients, cartes de cr\u00e9dit impay\u00e9es": {
+ "account_type": "Receivable",
+ "account_number": "4133"
+ },
+ "Clients, autres valeurs impay\u00e9es": {
+ "account_type": "Receivable",
+ "account_number": "4138"
+ },
+ "account_type": "Receivable",
+ "account_number": "413"
+ },
+ "Cr\u00e9ances sur cessions courantes d\u2019immobilisations": {
+ "Cr\u00e9ances en compte, immobilisations incorporelles": {
+ "account_type": "Receivable",
+ "account_number": "4141"
+ },
+ "Cr\u00e9ances en compte, immobilisations corporelles": {
+ "account_type": "Receivable",
+ "account_number": "4142"
+ },
+ "Effets \u00e0 recevoir, immobilisations incorporelles": {
+ "account_type": "Receivable",
+ "account_number": "4146"
+ },
+ "Effets \u00e0 recevoir, immobilisations corporelles": {
+ "account_type": "Receivable",
+ "account_number": "4147"
+ },
+ "account_type": "Receivable",
+ "account_number": "414"
+ },
+ "Clients, effets escompt\u00e9s non \u00e9chus": {
+ "account_type": "Receivable",
+ "account_number": "415"
+ },
+ "Cr\u00e9ances clients litigieuses ou douteuses": {
+ "Cr\u00e9ances litigieuses": {
+ "account_type": "Receivable",
+ "account_number": "4161"
+ },
+ "Cr\u00e9ances douteuses": {
+ "account_type": "Receivable",
+ "account_number": "4162"
+ },
+ "account_type": "Receivable",
+ "account_number": "416"
+ },
+ "Clients, produits \u00e0 recevoir": {
+ "Clients, factures \u00e0 \u00e9tablir": {
+ "account_type": "Receivable",
+ "account_number": "4181"
+ },
+ "Clients, int\u00e9r\u00eats courus": {
+ "account_type": "Receivable",
+ "account_number": "4186"
+ },
+ "account_type": "Receivable",
+ "account_number": "418"
+ },
+ "account_type": "Receivable"
+ },
+ "42-Personnel (ACTIF)": {
+ "Personnel, avances et acomptes": {
+ "Personnel, avances": {
+ "account_number": "4211"
+ },
+ "Personnel, acomptes": {
+ "account_number": "4212"
+ },
+ "Frais avanc\u00e9s et fournitures au personnel": {
+ "account_number": "4213"
+ },
+ "account_number": "421"
+ }
+ },
+ "43-Organismes sociaux (ACTIF)": {
+ "431-S\u00e9curit\u00e9 sociale": {
+ "Prestations familiales": {
+ "account_number": "4311"
+ },
+ "Accidents de travail": {
+ "account_number": "4312"
+ },
+ "Caisse de retraite obligatoire": {
+ "account_number": "4313"
+ },
+ "Caisse de retraite facultative": {
+ "account_number": "4314"
+ },
+ "Autres cotisations sociales": {
+ "account_number": "4318"
+ }
+ },
+ "432-Caisses de retraite compl\u00e9mentaire": {},
+ "433-Autres organismes sociaux": {
+ "Mutuelle": {
+ "account_number": "4331"
+ },
+ "Assurances retraite": {
+ "account_number": "4332"
+ },
+ "Assurances et organismes de sant\u00e9": {
+ "account_number": "4333"
+ }
+ },
+ "438-Organismes sociaux, charges \u00e0 payer et produits \u00e0 recevoir": {
+ "Produits \u00e0 recevoir": {
+ "account_number": "4387"
+ }
+ }
+ },
+ "44-\u00c9tat et collectivit\u00e9s publiques (ACTIF)": {
+ "\u00c9tat, TVA factur\u00e9e": {
+ "TVA factur\u00e9e sur ventes": {
+ "account_number": "4431"
+ },
+ "TVA factur\u00e9e sur prestations de services": {
+ "account_number": "4432"
+ },
+ "TVA factur\u00e9e sur travaux": {
+ "account_number": "4433"
+ },
+ "TVA factur\u00e9e sur production livr\u00e9e \u00e0 soi-m\u00eame": {
+ "account_number": "4434"
+ },
+ "TVA sur factures \u00e0 \u00e9tablir": {
+ "account_number": "4435"
+ },
+ "account_number": "443"
+ },
+ "\u00c9tat, TVA r\u00e9cup\u00e9rable": {
+ "TVA r\u00e9cup\u00e9rable sur immobilisations": {
+ "account_number": "4451"
+ },
+ "TVA r\u00e9cup\u00e9rable sur achats": {
+ "account_number": "4452"
+ },
+ "TVA r\u00e9cup\u00e9rable sur transport": {
+ "account_number": "4453"
+ },
+ "TVA r\u00e9cup\u00e9rable sur services ext\u00e9rieurs et autres charges": {
+ "account_number": "4454"
+ },
+ "TVA r\u00e9cup\u00e9rable sur factures non parvenues": {
+ "account_number": "4455"
+ },
+ "TVA transf\u00e9r\u00e9e par d\u2019autres entit\u00e9s": {
+ "account_number": "4456"
+ },
+ "account_number": "445"
+ },
+ "\u00c9tat, charges \u00e0 payer et produits \u00e0 recevoir": {
+ "Charges \u00e0 payer": {
+ "account_number": "4486"
+ },
+ "Produits \u00e0 recevoir": {
+ "account_number": "4487"
+ },
+ "account_number": "448"
+ },
+ "\u00c9tat, cr\u00e9ances et dettes diverses": {
+ "\u00c9tat, obligations cautionn\u00e9es": {
+ "account_number": "4491"
+ },
+ "\u00c9tat, avances et acomptes vers\u00e9s sur imp\u00f4ts": {
+ "account_number": "4492"
+ },
+ "\u00c9tat, fonds de dotation \u00e0 recevoir": {
+ "account_number": "4493"
+ },
+ "\u00c9tat, subventions investissement \u00e0 recevoir": {
+ "account_number": "4494"
+ },
+ "\u00c9tat, subventions d\u2019exploitation \u00e0 recevoir": {
+ "account_number": "4495"
+ },
+ "\u00c9tat, subventions d\u2019\u00e9quilibre \u00e0 recevoir": {
+ "account_number": "4496"
+ },
+ "\u00c9tat, avances sur subventions": {
+ "account_number": "4497"
+ },
+ "\u00c9tat, fonds r\u00e9glement\u00e9s provisionn\u00e9s": {
+ "account_number": "4499"
+ },
+ "account_number": "449"
+ }
+ },
+ "45-Organismes internationaux (ACTIF)": {
+ "Op\u00e9rations avec les organismes africains": {
+ "account_number": "451"
+ },
+ "Op\u00e9rations avec les autres organismes internationaux": {
+ "account_number": "452"
+ },
+ "Organismes internationaux, fonds de dotation et subventions \u00e0 recevoir": {
+ "Organismes internationaux, fonds de dotation \u00e0 recevoir": {
+ "account_number": "4581"
+ },
+ "Organismes internationaux, subventions \u00e0 recevoir": {
+ "account_number": "4582"
+ },
+ "account_number": "458"
+ }
+ },
+ "46-Apporteurs, associ\u00e9s et groupe (ACTIF)": {
+ "461-Apporteurs, op\u00e9rations sur le capital": {
+ "Apporteurs, capital appel\u00e9, non vers\u00e9": {
+ "account_number": "4613"
+ },
+ "Apporteurs, compte d\u2019apport, op\u00e9rations de restructuration (fusion...)": {
+ "account_number": "4614"
+ },
+ "Apporteurs, titres \u00e0 \u00e9changer": {
+ "account_number": "4618"
+ }
+ },
+ "Apporteurs, restant d\u00fb sur capital appel\u00e9": {
+ "account_number": "467"
+ }
+ },
+ "47-D\u00e9biteurs et cr\u00e9diteurs divers (ACTIF)": {
+ "472-Cr\u00e9ances et dettes sur titres de placement": {
+ "Cr\u00e9ances sur cessions de titres de placement": {
+ "account_number": "4721"
+ },
+ "Versements restant \u00e0 effectuer sur titres de placement non lib\u00e9r\u00e9s": {
+ "account_number": "4726"
+ }
+ },
+ "473-Interm\u00e9diaires Op\u00e9rations faites pour compte de tiers": {
+ "Mandants": {
+ "account_number": "4731"
+ },
+ "Mandataires": {
+ "account_number": "4732"
+ },
+ "Commettants": {
+ "account_number": "4733"
+ },
+ "Commissionnaires": {
+ "account_number": "4734"
+ },
+ "\u00c9tat, Collectivit\u00e9s publiques, fonds global d\u2019allocation": {
+ "account_number": "4739"
+ }
+ },
+ "474-Compte de r\u00e9partition p\u00e9riodique des charges et des produits": {
+ "Compte de r\u00e9partition p\u00e9riodique des produits": {
+ "account_number": "4747"
+ }
+ },
+ "475-Compte transitoire, ajustement sp\u00e9cial li\u00e9 \u00e0 la r\u00e9vision du SYSCOHADA": {
+ "Compte actif": {
+ "account_type": "Temporary",
+ "account_number": "4751"
+ }
+ },
+ "Charges constat\u00e9es d\u2019avance": {
+ "account_number": "476"
+ },
+ "478-\u00c9carts de conversion actif": {
+ "Diminution des cr\u00e9ances d\u2019exploitation": {
+ "account_number": "4781"
+ },
+ "Diminution des cr\u00e9ances financi\u00e8res": {
+ "account_number": "4782"
+ },
+ "Augmentation des dettes d\u2019exploitation": {
+ "account_number": "4783"
+ },
+ "Augmentation des dettes financi\u00e8res": {
+ "account_number": "4784"
+ },
+ "Diff\u00e9rences d\u2019\u00e9valuation sur instruments de tr\u00e9sorerie": {
+ "account_number": "4786"
+ },
+ "Diff\u00e9rences compens\u00e9es par couverture de change": {
+ "account_number": "4788"
+ }
+ }
+ },
+ "48-Cr\u00e9ances et dettes hors activit\u00e9s ordinaires (ACTIF)": {
+ "Cr\u00e9ances sur cessions d\u2019immobilisations": {
+ "En compte, immobilisations incorporelles": {
+ "account_number": "4851"
+ },
+ "En compte, immobilisations corporelles": {
+ "account_number": "4852"
+ },
+ "Effets \u00e0 recevoir, immobilisations incorporelles": {
+ "account_number": "4853"
+ },
+ "Effets \u00e0 recevoir, immobilisations corporelles": {
+ "account_number": "4854"
+ },
+ "Effets escompt\u00e9s non \u00e9chus": {
+ "account_number": "4855"
+ },
+ "Retenues de garantie": {
+ "account_number": "4857"
+ },
+ "Factures \u00e0 \u00e9tablir": {
+ "account_number": "4858"
+ },
+ "account_number": "485"
+ },
+ "Autres cr\u00e9ances hors activit\u00e9s ordinaires (HAO)": {
+ "account_number": "488"
+ }
+ },
+ "49-D\u00e9pr\u00e9ciations et provisions pour risques \u00e0 court terme (tiers) (ACTIF)": {
+ "D\u00e9pr\u00e9ciations des comptes clients": {
+ "Cr\u00e9ances litigieuses": {
+ "account_number": "4911"
+ },
+ "Cr\u00e9ances douteuses": {
+ "account_number": "4912"
+ },
+ "account_number": "491"
+ },
+ "D\u00e9pr\u00e9ciations des comptes organismes internationaux": {
+ "account_number": "495"
+ },
+ "D\u00e9pr\u00e9ciations des comptes apporteurs, associ\u00e9s et groupe": {
+ "Associ\u00e9s, comptes courants": {
+ "account_number": "4962"
+ },
+ "Associ\u00e9s, op\u00e9rations faites en commun": {
+ "account_number": "4963"
+ },
+ "Groupe, comptes courants": {
+ "account_number": "4966"
+ },
+ "account_number": "496"
+ },
+ "D\u00e9pr\u00e9ciations des comptes d\u00e9biteurs divers": {
+ "account_number": "497"
+ },
+ "D\u00e9pr\u00e9ciations des comptes de cr\u00e9ances HAO": {
+ "Cr\u00e9ances sur cessions d\u2019immobilisations": {
+ "account_number": "4985"
+ },
+ "Cr\u00e9ances sur cessions de titres de placement": {
+ "account_number": "4986"
+ },
+ "Autres cr\u00e9ances HAO": {
+ "account_number": "4988"
+ },
+ "account_number": "498"
+ },
+ "Provisions pour risques \u00e0 court terme": {
+ "Sur op\u00e9rations d\u2019exploitation": {
+ "account_number": "4991"
+ },
+ "Sur op\u00e9rations financi\u00e8res": {
+ "account_number": "4997"
+ },
+ "Sur op\u00e9rations HAO": {
+ "account_number": "4998"
+ },
+ "account_number": "499"
+ }
+ },
+ "root_type": "Asset"
+ },
+ "4-Comptes de Tiers (PASSIF)": {
+ "40-Fournisseurs et comptes rattach\u00e9s (PASSIF)": {
+ "Fournisseurs, dettes en compte": {
+ "Fournisseurs": {
+ "account_type": "Payable",
+ "account_number": "4011"
+ },
+ "Fournisseurs groupe": {
+ "account_type": "Payable",
+ "account_number": "4012"
+ },
+ "Fournisseurs sous-traitants": {
+ "account_type": "Payable",
+ "account_number": "4013"
+ },
+ "Fournisseurs, r\u00e9serve de propri\u00e9t\u00e9": {
+ "account_type": "Payable",
+ "account_number": "4016"
+ },
+ "Fournisseur, retenues de garantie": {
+ "account_type": "Payable",
+ "account_number": "4017"
+ },
+ "account_type": "Payable",
+ "account_number": "401"
+ },
+ "Fournisseurs, effets \u00e0 payer": {
+ "Fournisseurs Effets \u00e0 payer": {
+ "account_type": "Payable",
+ "account_number": "4021"
+ },
+ "Fournisseurs Groupe, effets \u00e0 payer": {
+ "account_type": "Payable",
+ "account_number": "4022"
+ },
+ "Fournisseurs Sous-traitants, effets \u00e0 payer": {
+ "account_type": "Payable",
+ "account_number": "4023"
+ },
+ "account_type": "Payable",
+ "account_number": "402"
+ },
+ "Fournisseurs, acquisitions courantes d\u2019immobilisations": {
+ "Fournisseurs Dettes en comptes, immobilisations incorporelles": {
+ "account_type": "Payable",
+ "account_number": "4041"
+ },
+ "Fournisseurs Dettes en comptes, immobilisations corporelles": {
+ "account_type": "Payable",
+ "account_number": "4042"
+ },
+ "Fournisseurs Effets \u00e0 payer, immobilisations incorporelles": {
+ "account_type": "Payable",
+ "account_number": "4046"
+ },
+ "Fournisseurs Effets \u00e0 payer, immobilisations corporelles": {
+ "account_type": "Payable",
+ "account_number": "4047"
+ },
+ "account_type": "Payable",
+ "account_number": "404"
+ },
+ "Fournisseurs, factures non parvenues": {
+ "Fournisseurs": {
+ "account_type": "Stock Received But Not Billed",
+ "account_number": "4081"
+ },
+ "Fournisseurs groupe": {
+ "account_type": "Stock Received But Not Billed",
+ "account_number": "4082"
+ },
+ "Fournisseurs sous-traitants": {
+ "account_type": "Stock Received But Not Billed",
+ "account_number": "4083"
+ },
+ "Fournisseurs, int\u00e9r\u00eats courus": {
+ "account_type": "Stock Received But Not Billed",
+ "account_number": "4086"
+ },
+ "account_type": "Stock Received But Not Billed",
+ "account_number": "408"
+ },
+ "account_type": "Payable"
+ },
+ "41-Clients et comptes rattach\u00e9s (PASSIF)": {
+ "Clients cr\u00e9diteurs": {
+ "Clients, avances et acomptes re\u00e7us": {
+ "account_number": "4191"
+ },
+ "Clients groupe, avances et acomptes re\u00e7us": {
+ "account_number": "4192"
+ },
+ "Clients, dettes pour emballages et mat\u00e9riels consign\u00e9s": {
+ "account_number": "4194"
+ },
+ "Clients, rabais, remises, ristournes et autres avoirs \u00e0 accorder": {
+ "account_number": "4198"
+ },
+ "account_number": "419"
+ }
+ },
+ "42-Personnel (PASSIF)": {
+ "Personnel, r\u00e9mun\u00e9rations dues": {
+ "account_number": "422"
+ },
+ "Personnel, oppositions, saisies-arr\u00eats": {
+ "Personnel, oppositions": {
+ "account_number": "4231"
+ },
+ "Personnel, saisies-arr\u00eats": {
+ "account_number": "4232"
+ },
+ "Personnel, avis \u00e0 tiers d\u00e9tenteur": {
+ "account_number": "4233"
+ },
+ "account_number": "423"
+ },
+ "Personnel, \u0153uvres sociales internes": {
+ "Assistance m\u00e9dicale": {
+ "account_number": "4241"
+ },
+ "Allocations familiales": {
+ "account_number": "4242"
+ },
+ "Organismes sociaux rattach\u00e9s \u00e0 l\u2019entit\u00e9": {
+ "account_number": "4245"
+ },
+ "Autres \u0153uvres sociales internes": {
+ "account_number": "4248"
+ },
+ "account_number": "424"
+ },
+ "Repr\u00e9sentants du personnel": {
+ "D\u00e9l\u00e9gu\u00e9s du personnel": {
+ "account_number": "4251"
+ },
+ "Syndicats et Comit\u00e9s d\u2019entreprises, d\u2019\u00c9tablissement": {
+ "account_number": "4252"
+ },
+ "Autres repr\u00e9sentants du personnel": {
+ "account_number": "4258"
+ },
+ "account_number": "425"
+ },
+ "Personnel, participation aux b\u00e9n\u00e9fices et au capital": {
+ "Participation aux b\u00e9n\u00e9fices": {
+ "account_number": "4261"
+ },
+ "Participation au capital": {
+ "account_number": "4264"
+ },
+ "account_number": "426"
+ },
+ "Personnel d\u00e9p\u00f4ts": {
+ "account_number": "427"
+ },
+ "Personnel, charges \u00e0 payer et produits \u00e0 recevoir": {
+ "Dettes provisionn\u00e9es pour cong\u00e9s \u00e0 payer": {
+ "account_number": "4281"
+ },
+ "Autres charges \u00e0 payer": {
+ "account_number": "4286"
+ },
+ "Produits \u00e0 recevoir": {
+ "account_number": "4287"
+ },
+ "account_number": "428"
+ }
+ },
+ "43-Organismes sociaux (PASSIF)": {
+ "438-Organismes sociaux, charges \u00e0 payer et produits \u00e0 recevoir": {
+ "Charges sociales sur gratifications \u00e0 payer": {
+ "account_number": "4381"
+ },
+ "Charges sociales sur cong\u00e9s \u00e0 payer": {
+ "account_number": "4382"
+ },
+ "Autres charges \u00e0 payer": {
+ "account_number": "4386"
+ }
+ }
+ },
+ "44-\u00c9tat et collectivit\u00e9s publiques (PASSIF)": {
+ "\u00c9tat, imp\u00f4t sur les b\u00e9n\u00e9fices": {
+ "account_number": "441"
+ },
+ "\u00c9tat, autres imp\u00f4ts et taxes": {
+ "Imp\u00f4ts et taxes d\u2019\u00c9tat": {
+ "account_number": "4421"
+ },
+ "Imp\u00f4ts et taxes pour les collectivit\u00e9s publiques": {
+ "account_number": "4422"
+ },
+ "Imp\u00f4ts et taxes recouvrables sur des obligataires": {
+ "account_number": "4423"
+ },
+ "Imp\u00f4ts et taxes recouvrables sur des associ\u00e9s": {
+ "account_number": "4424"
+ },
+ "Droits de douane": {
+ "account_number": "4426"
+ },
+ "Autres imp\u00f4ts et taxes": {
+ "account_number": "4428"
+ },
+ "account_number": "442"
+ },
+ "\u00c9tat, TVA due ou cr\u00e9dit de TVA": {
+ "\u00c9tat, TVA due": {
+ "account_number": "4441"
+ },
+ "\u00c9tat, cr\u00e9dit de TVA \u00e0 reporter": {
+ "account_number": "4449"
+ },
+ "account_number": "444"
+ },
+ "\u00c9tat, autres taxes sur le chiffre d\u2019affaires": {
+ "account_number": "446"
+ },
+ "\u00c9tat, imp\u00f4ts retenus \u00e0 la source": {
+ "Imp\u00f4t G\u00e9n\u00e9ral sur le revenu": {
+ "account_number": "4471"
+ },
+ "Imp\u00f4ts sur salaires": {
+ "account_number": "4472"
+ },
+ "Contribution nationale": {
+ "account_number": "4473"
+ },
+ "Contribution nationale de solidarit\u00e9": {
+ "account_number": "4474"
+ },
+ "Autres imp\u00f4ts et contributions": {
+ "account_number": "4478"
+ },
+ "account_number": "447"
+ }
+ },
+ "46-Apporteurs, associ\u00e9s et groupe (PASSIF)": {
+ "461-Apporteurs, op\u00e9rations sur le capital (PASSIF)": {
+ "Apporteurs, apports en nature": {
+ "account_number": "4611"
+ },
+ "Apporteurs, apports en num\u00e9raire": {
+ "account_number": "4612"
+ },
+ "Apporteurs, versements re\u00e7us sur augmentation de capital": {
+ "account_number": "4615"
+ },
+ "Apporteurs, versements anticip\u00e9s": {
+ "account_number": "4616"
+ },
+ "Apporteurs d\u00e9faillants": {
+ "account_number": "4617"
+ },
+ "Apporteurs, capital \u00e0 rembourser": {
+ "account_number": "4619"
+ }
+ },
+ "462-Associ\u00e9s, comptes courants": {
+ "Principal": {
+ "account_number": "4621"
+ },
+ "Int\u00e9r\u00eats courus": {
+ "account_number": "4626"
+ }
+ },
+ "463-Associ\u00e9s, op\u00e9rations faites en commun et GIE": {
+ "Op\u00e9rations courantes": {
+ "account_number": "4631"
+ },
+ "Int\u00e9r\u00eats courus": {
+ "account_number": "4636"
+ }
+ },
+ "Associ\u00e9s, dividendes \u00e0 payer": {
+ "account_number": "465"
+ },
+ "Groupe, comptes courants": {
+ "account_number": "466"
+ }
+ },
+ "47-D\u00e9biteurs et cr\u00e9diteurs divers (PASSIF)": {
+ "471-D\u00e9biteurs et cr\u00e9diteurs divers": {
+ "D\u00e9biteurs divers": {
+ "account_number": "4711"
+ },
+ "Cr\u00e9diteurs divers": {
+ "account_number": "4712"
+ },
+ "Obligataires": {
+ "account_number": "4713"
+ },
+ "R\u00e9mun\u00e9rations d\u2019administrateurs": {
+ "account_number": "4715"
+ },
+ "Compte d\u2019affacturage": {
+ "account_number": "4716"
+ },
+ "D\u00e9biteurs divers retenues de garantie": {
+ "account_number": "4717"
+ },
+ "Apport, compte de fusion et op\u00e9rations assimil\u00e9es": {
+ "account_number": "4718"
+ },
+ "Bons de souscription d\u2019actions et d\u2019obligations": {
+ "account_number": "4719"
+ }
+ },
+ "474-Compte de r\u00e9partition p\u00e9riodique des charges et des produits (PASSIF)": {
+ "Compte de r\u00e9partition p\u00e9riodique des charges": {
+ "account_number": "4746"
+ }
+ },
+ "475-Compte transitoire, ajustement sp\u00e9cial li\u00e9 \u00e0 la r\u00e9vision du SYSCOHADA (PASSIF)": {
+ "Compte passif": {
+ "account_number": "4752"
+ }
+ },
+ "Produits constat\u00e9s d\u2019avance": {
+ "account_number": "477"
+ },
+ "479-\u00c9carts de conversion passif": {
+ "Augmentation des cr\u00e9ances d\u2019exploitation": {
+ "account_number": "4791"
+ },
+ "Augmentation des cr\u00e9ances financi\u00e8res": {
+ "account_number": "4792"
+ },
+ "Diminution des dettes d\u2019exploitation": {
+ "account_number": "4793"
+ },
+ "Diminution des dettes financi\u00e8res": {
+ "account_number": "4794"
+ },
+ "Diff\u00e9rences d\u2019\u00e9valuation sur instruments de tr\u00e9sorerie": {
+ "account_number": "4797"
+ },
+ "Diff\u00e9rences compens\u00e9es par couverture de change": {
+ "account_number": "4798"
+ }
+ }
+ },
+ "48-Cr\u00e9ances et dettes hors activit\u00e9s ordinaires (HAO) (PASSIF)": {
+ "Fournisseurs d\u2019investissements": {
+ "Immobilisations incorporelles": {
+ "account_number": "4811"
+ },
+ "Immobilisations corporelles": {
+ "account_number": "4812"
+ },
+ "Versements restant \u00e0 effectuer sur titres de participation et titres immobilis\u00e9s non lib\u00e9r\u00e9s": {
+ "account_number": "4813"
+ },
+ "R\u00e9serve de propri\u00e9t\u00e9": {
+ "account_number": "4816"
+ },
+ "Retenues de garantie": {
+ "account_number": "4817"
+ },
+ "Factures non parvenues": {
+ "account_number": "4818"
+ },
+ "account_number": "481"
+ },
+ "Fournisseurs d\u2019investissements, effets \u00e0 payer": {
+ "Immobilisations incorporelles": {
+ "account_number": "4821"
+ },
+ "Immobilisations corporelles": {
+ "account_number": "4822"
+ },
+ "account_number": "482"
+ },
+ "Autres dettes hors activit\u00e9s ordinaires (HAO)": {
+ "Produits": {
+ "account_number": "4887"
+ },
+ "account_number": "484"
+ }
+ },
+ "root_type": "Liability"
+ },
+ "Comptes de tr\u00e9sorerie": {
+ "Titres de placement": {
+ "Titres du tr\u00e9sor et bons de caisse \u00e0 court terme": {
+ "Titres du Tr\u00e9sor \u00e0 court terme": {
+ "account_number": "5011"
+ },
+ "Titres d\u2019organismes financiers": {
+ "account_number": "5012"
+ },
+ "Bons de caisse \u00e0 court terme": {
+ "account_number": "5013"
+ },
+ "Frais d\u2019acquisition des titres de tr\u00e9sor et bons de caisse": {
+ "account_number": "5016"
+ },
+ "account_number": "501"
+ },
+ "Actions": {
+ "Actions ou parts propres": {
+ "account_number": "5021"
+ },
+ "Actions cot\u00e9es": {
+ "account_number": "5022"
+ },
+ "Actions non cot\u00e9es": {
+ "account_number": "5023"
+ },
+ "Actions d\u00e9membr\u00e9es (certificats d\u2019investissement, droits de vote)": {
+ "account_number": "5024"
+ },
+ "Autres actions": {
+ "account_number": "5025"
+ },
+ "Frais d\u2019acquisition des actions": {
+ "account_number": "5026"
+ },
+ "account_number": "502"
+ },
+ "Obligations": {
+ "Obligations \u00e9mises par la soci\u00e9t\u00e9 et rachet\u00e9es par elle": {
+ "account_number": "5031"
+ },
+ "Obligations cot\u00e9es": {
+ "account_number": "5032"
+ },
+ "Obligations non cot\u00e9es": {
+ "account_number": "5033"
+ },
+ "Autres obligations": {
+ "account_number": "5035"
+ },
+ "Frais d\u2019acquisition des obligations": {
+ "account_number": "5036"
+ },
+ "account_number": "503"
+ },
+ "Bons de souscription": {
+ "Bons de souscription d\u2019actions": {
+ "account_number": "5042"
+ },
+ "Bons de souscription d\u2019obligations": {
+ "account_number": "5043"
+ },
+ "account_number": "504"
+ },
+ "Titres n\u00e9gociables hors r\u00e9gion": {
+ "account_number": "505"
+ },
+ "Int\u00e9r\u00eats courus": {
+ "Titres du Tr\u00e9sor et bons de caisse \u00e0 court terme": {
+ "account_number": "5061"
+ },
+ "Actions": {
+ "account_number": "5062"
+ },
+ "Obligations": {
+ "account_number": "5063"
+ },
+ "account_number": "506"
+ },
+ "Autres titres de placement et cr\u00e9ances assimil\u00e9es": {
+ "account_number": "508"
+ },
+ "account_number": "50"
+ },
+ "Valeurs \u00e0 encaisser": {
+ "Effets \u00e0 encaisser": {
+ "account_number": "511"
+ },
+ "Effets \u00e0 l\u2019encaissement": {
+ "account_number": "512"
+ },
+ "Ch\u00e8ques \u00e0 encaisser": {
+ "account_number": "513"
+ },
+ "Ch\u00e8ques \u00e0 l\u2019encaissement": {
+ "account_number": "514"
+ },
+ "Cartes de cr\u00e9dit \u00e0 encaisser": {
+ "account_number": "515"
+ },
+ "Autres valeurs \u00e0 l\u2019encaissement": {
+ "Warrants": {
+ "account_number": "5181"
+ },
+ "Billets de fonds": {
+ "account_number": "5182"
+ },
+ "Ch\u00e8ques de voyage": {
+ "account_number": "5185"
+ },
+ "Coupons \u00e9chus": {
+ "account_number": "5186"
+ },
+ "Int\u00e9r\u00eats \u00e9chus des obligations": {
+ "account_number": "5187"
+ },
+ "account_number": "518"
+ },
+ "account_number": "51"
+ },
+ "Banques": {
+ "Banques locales": {
+ "Banques en monnaie nationale": {
+ "account_type": "Bank",
+ "account_number": "5211"
+ },
+ "Banques en devises": {
+ "account_type": "Bank",
+ "account_number": "5215"
+ },
+ "account_type": "Bank",
+ "account_number": "521"
+ },
+ "Banques autres \u00c9tats r\u00e9gion": {
+ "account_number": "522"
+ },
+ "Banques autres \u00c9tats zone mon\u00e9taire": {
+ "account_number": "523"
+ },
+ "Banques hors zone mon\u00e9taire": {
+ "account_number": "524"
+ },
+ "Banques d\u00e9p\u00f4t \u00e0 terme": {
+ "account_number": "525"
+ },
+ "Banques, int\u00e9r\u00eats courus": {
+ "Banque, int\u00e9r\u00eats courus, charges \u00e0 payer": {
+ "account_number": "5261"
+ },
+ "Banque, int\u00e9r\u00eats courus, produits \u00e0 recevoir": {
+ "account_number": "5267"
+ },
+ "account_number": "526"
+ },
+ "account_number": "52"
+ },
+ "\u00c9tablissements financiers et assimil\u00e9s": {
+ "Ch\u00e8ques postaux": {
+ "account_number": "531"
+ },
+ "Tr\u00e9sor": {
+ "account_number": "532"
+ },
+ "Soci\u00e9t\u00e9s de gestion et d\u2019interm\u00e9diation (SGI)": {
+ "account_number": "533"
+ },
+ "\u00c9tablissements financiers, int\u00e9r\u00eats courus": {
+ "account_number": "536"
+ },
+ "Autres organismes financiers": {
+ "account_number": "538"
+ },
+ "account_number": "53"
+ },
+ "Instruments de tr\u00e9sorerie": {
+ "Options de taux d\u2019int\u00e9r\u00eat": {
+ "account_number": "541"
+ },
+ "Options de taux de change": {
+ "account_number": "542"
+ },
+ "Options de taux boursiers": {
+ "account_number": "543"
+ },
+ "Instruments de march\u00e9s \u00e0 terme": {
+ "account_number": "544"
+ },
+ "Avoirs d\u2019or et autres m\u00e9taux pr\u00e9cieux": {
+ "account_number": "545"
+ },
+ "account_number": "54"
+ },
+ "Instruments de monnaie \u00e9lectronique": {
+ "Monnaie \u00e9lectronique carte carburant": {
+ "account_number": "551"
+ },
+ "Monnaie \u00e9lectronique t\u00e9l\u00e9phone portable": {
+ "account_number": "552"
+ },
+ "Monnaie \u00e9lectronique carte p\u00e9age": {
+ "account_number": "553"
+ },
+ "Porte-monnaie \u00e9lectronique": {
+ "account_number": "554"
+ },
+ "Autres instruments de monnaies \u00e9lectroniques": {
+ "account_number": "558"
+ },
+ "account_number": "55"
+ },
+ "Banques, cr\u00e9dits de tr\u00e9sorerie et d\u2019escompte": {
+ "Cr\u00e9dits de tr\u00e9sorerie": {
+ "account_number": "561"
+ },
+ "Escompte de cr\u00e9dits de campagne": {
+ "account_number": "564"
+ },
+ "Escompte de cr\u00e9dits ordinaires": {
+ "account_number": "565"
+ },
+ "Banques, cr\u00e9dits de tr\u00e9sorerie, int\u00e9r\u00eats courus": {
+ "account_number": "566"
+ },
+ "account_number": "56"
+ },
+ "Caisse": {
+ "Caisse si\u00e8ge social": {
+ "Caisse en monnaie nationale": {
+ "account_number": "5711"
+ },
+ "Caisse en devises": {
+ "account_number": "5712"
+ },
+ "account_number": "571"
+ },
+ "Caisse succursale A": {
+ "En monnaie nationale": {
+ "account_number": "5721"
+ },
+ "En devises": {
+ "account_number": "5722"
+ },
+ "account_number": "572"
+ },
+ "Caisse succursale B": {
+ "En monnaie nationale": {
+ "account_number": "5731"
+ },
+ "En devises": {
+ "account_number": "5732"
+ },
+ "account_number": "573"
+ },
+ "account_number": "57"
+ },
+ "R\u00e9gies d\u2019avances, accr\u00e9ditifs et virements internes": {
+ "R\u00e9gies d\u2019avance": {
+ "account_number": "581"
+ },
+ "Accr\u00e9ditifs": {
+ "account_number": "582"
+ },
+ "Virements de fonds": {
+ "account_number": "585"
+ },
+ "Autres virements internes": {
+ "account_number": "588"
+ },
+ "account_number": "58"
+ },
+ "D\u00e9pr\u00e9ciations et provisions pour risque \u00e0 court terme": {
+ "D\u00e9pr\u00e9ciations des titres de placement": {
+ "account_number": "590"
+ },
+ "D\u00e9pr\u00e9ciations des titres et valeurs \u00e0 encaisser": {
+ "account_number": "591"
+ },
+ "D\u00e9pr\u00e9ciations des comptes banques": {
+ "account_number": "592"
+ },
+ "D\u00e9pr\u00e9ciations des comptes \u00e9tablissements financiers et assimil\u00e9s": {
+ "account_number": "593"
+ },
+ "D\u00e9pr\u00e9ciations des comptes d\u2019instruments de tr\u00e9sorerie": {
+ "account_number": "594"
+ },
+ "Provisions pour risque \u00e0 court terme \u00e0 caract\u00e8re financier": {
+ "account_number": "599"
+ },
+ "account_number": "59"
+ },
+ "root_type": "Asset",
+ "account_number": "5"
+ },
+ "Comptes de charges des activit\u00e9s ordinaires": {
+ "Achats et variations de stocks": {
+ "Achats de marchandises": {
+ "Dans la R\u00e9gion": {
+ "account_number": "6011"
+ },
+ "Hors R\u00e9gion": {
+ "account_number": "6012"
+ },
+ "Aux entit\u00e9s du groupe dans la R\u00e9gion": {
+ "account_number": "6013"
+ },
+ "Aux entit\u00e9s du groupe hors R\u00e9gion": {
+ "account_number": "6014"
+ },
+ "Frais sur achats": {
+ "account_number": "6015"
+ },
+ "Rabais, remises et ristournes obtenus (non ventil\u00e9s)": {
+ "account_number": "6019"
+ },
+ "account_number": "601"
+ },
+ "Achats de mati\u00e8res premi\u00e8res et fournitures li\u00e9es": {
+ "Dans la R\u00e9gion": {
+ "account_number": "6021"
+ },
+ "Hors R\u00e9gion": {
+ "account_number": "6022"
+ },
+ "Aux entit\u00e9s du groupe dans la R\u00e9gion": {
+ "account_number": "6023"
+ },
+ "Aux entit\u00e9s du groupe hors R\u00e9gion": {
+ "account_number": "6024"
+ },
+ "Frais sur achats": {
+ "account_number": "6025"
+ },
+ "Rabais, remises et ristournes obtenus (non ventil\u00e9s)": {
+ "account_number": "6029"
+ },
+ "account_number": "602"
+ },
+ "Variations des stocks de biens achet\u00e9s": {
+ "Variations des stocks de marchandises": {
+ "account_number": "6031"
+ },
+ "Variations des stocks de mati\u00e8res premi\u00e8res et fournitures li\u00e9es": {
+ "account_number": "6032"
+ },
+ "Variations des stocks d\u2019autres approvisionnements": {
+ "account_number": "6033"
+ },
+ "account_number": "603"
+ },
+ "Achats stock\u00e9s de mati\u00e8res et fournitures consommables": {
+ "Mati\u00e8res consommables": {
+ "account_number": "6041"
+ },
+ "Mati\u00e8res combustibles": {
+ "account_number": "6042"
+ },
+ "Produits d\u2019entretien": {
+ "account_number": "6043"
+ },
+ "Fournitures d\u2019atelier et d\u2019usine": {
+ "account_number": "6044"
+ },
+ "Frais sur achat": {
+ "account_number": "6045"
+ },
+ "Fournitures de magasin": {
+ "account_number": "6046"
+ },
+ "Fournitures de bureau": {
+ "account_number": "6047"
+ },
+ "Rabais, remises et ristournes obtenus (non ventil\u00e9s)": {
+ "account_number": "6049"
+ },
+ "account_number": "604"
+ },
+ "Autres achats": {
+ "Fournitures non stockables Eau": {
+ "account_number": "6051"
+ },
+ "Fournitures non stockables \u00c9lectricit\u00e9": {
+ "account_number": "6052"
+ },
+ "Fournitures non stockables Autres \u00e9nergies": {
+ "account_number": "6053"
+ },
+ "Fournitures d\u2019entretien non stockables": {
+ "account_number": "6054"
+ },
+ "Fournitures de bureau non stockables": {
+ "account_number": "6055"
+ },
+ "Achats de petit mat\u00e9riel et outillage": {
+ "account_number": "6056"
+ },
+ "Achats d\u2019\u00e9tudes et prestations de services": {
+ "account_number": "6057"
+ },
+ "Achats de travaux, mat\u00e9riels et \u00e9quipements": {
+ "account_number": "6058"
+ },
+ "Rabais, remises et ristournes obtenus (non ventil\u00e9s)": {
+ "account_number": "6059"
+ },
+ "account_number": "605"
+ },
+ "Achats d\u2019emballages": {
+ "Emballages perdus": {
+ "account_number": "6081"
+ },
+ "Emballages r\u00e9cup\u00e9rables non identifiables": {
+ "account_number": "6082"
+ },
+ "Emballages \u00e0 usage mixte": {
+ "account_number": "6083"
+ },
+ "Frais sur achats": {
+ "account_number": "6085"
+ },
+ "Rabais, remises et ristournes obtenus (non ventil\u00e9s)": {
+ "account_number": "6089"
+ },
+ "account_number": "608"
+ },
+ "account_number": "60"
+ },
+ "Transports": {
+ "Transports sur ventes": {
+ "account_number": "612"
+ },
+ "Transports pour le compte de tiers": {
+ "account_number": "613"
+ },
+ "Transports du personnel": {
+ "account_number": "614"
+ },
+ "Transports de plis": {
+ "account_number": "616"
+ },
+ "Autres frais de transport": {
+ "Voyages et d\u00e9placements": {
+ "account_number": "6181"
+ },
+ "Transports entre \u00e9tablissements ou chantiers": {
+ "account_number": "6182"
+ },
+ "Transports administratifs": {
+ "account_number": "6183"
+ },
+ "account_number": "618"
+ },
+ "account_number": "61"
+ },
+ "Services ext\u00e9rieurs": {
+ "Sous-traitance g\u00e9n\u00e9rale": {
+ "account_number": "621"
+ },
+ "Locations, charges locatives": {
+ "Locations de terrains": {
+ "account_number": "6221"
+ },
+ "Locations de b\u00e2timents": {
+ "account_number": "6222"
+ },
+ "Locations de mat\u00e9riels et outillages": {
+ "account_number": "6223"
+ },
+ "Malis sur emballages": {
+ "account_number": "6224"
+ },
+ "Locations d\u2019emballages": {
+ "account_number": "6225"
+ },
+ "Fermages et loyers du foncier": {
+ "account_number": "6226"
+ },
+ "Locations et charges locatives diverses": {
+ "account_number": "6228"
+ },
+ "account_number": "622"
+ },
+ "Redevances de location acquisition": {
+ "Cr\u00e9dit-bail immobilier": {
+ "account_number": "6232"
+ },
+ "Cr\u00e9dit-bail mobilier": {
+ "account_number": "6233"
+ },
+ "Location-vente": {
+ "account_number": "6234"
+ },
+ "Autres contrats de location acquisition": {
+ "account_number": "6238"
+ },
+ "account_number": "623"
+ },
+ "Entretien, r\u00e9parations, remise en \u00e9tat et maintenance": {
+ "Entretien et r\u00e9parations des biens immobiliers": {
+ "account_number": "6241"
+ },
+ "Entretien et r\u00e9parations des biens mobiliers": {
+ "account_number": "6242"
+ },
+ "Maintenance": {
+ "account_number": "6243"
+ },
+ "Charges de d\u00e9mant\u00e8lement et remise en \u00e9tat": {
+ "account_number": "6244"
+ },
+ "Autres entretiens et r\u00e9parations": {
+ "account_number": "6248"
+ },
+ "account_number": "624"
+ },
+ "Primes d\u2019assurance": {
+ "Assurances multirisques": {
+ "account_number": "6251"
+ },
+ "Assurances mat\u00e9riel de transport": {
+ "account_number": "6252"
+ },
+ "Assurances risques d\u2019exploitation": {
+ "account_number": "6253"
+ },
+ "Assurances responsabilit\u00e9 du producteur": {
+ "account_number": "6254"
+ },
+ "Assurances insolvabilit\u00e9 clients": {
+ "account_number": "6255"
+ },
+ "Assurances transport sur ventes": {
+ "account_number": "6257"
+ },
+ "Autres primes d\u2019assurances": {
+ "account_number": "6258"
+ },
+ "account_number": "625"
+ },
+ "\u00c9tudes, recherches et documentation": {
+ "\u00c9tudes et recherches": {
+ "account_number": "6261"
+ },
+ "Documentation g\u00e9n\u00e9rale": {
+ "account_number": "6265"
+ },
+ "Documentation technique": {
+ "account_number": "6266"
+ },
+ "account_number": "626"
+ },
+ "Publicit\u00e9, publications, relations publiques": {
+ "Annonces, insertions": {
+ "account_number": "6271"
+ },
+ "Catalogues, imprim\u00e9s publicitaires": {
+ "account_number": "6272"
+ },
+ "\u00c9chantillons": {
+ "account_number": "6273"
+ },
+ "Foires et expositions": {
+ "account_number": "6274"
+ },
+ "Publications": {
+ "account_number": "6275"
+ },
+ "Cadeaux \u00e0 la client\u00e8le": {
+ "account_number": "6276"
+ },
+ "Frais de colloques, s\u00e9minaires, conf\u00e9rences": {
+ "account_number": "6277"
+ },
+ "Autres charges de publicit\u00e9 et relations publiques": {
+ "account_number": "6278"
+ },
+ "account_number": "627"
+ },
+ "Frais de t\u00e9l\u00e9communications": {
+ "Frais de t\u00e9l\u00e9phone": {
+ "account_number": "6281"
+ },
+ "Frais de t\u00e9lex": {
+ "account_number": "6282"
+ },
+ "Frais de t\u00e9l\u00e9copie": {
+ "account_number": "6283"
+ },
+ "Autres frais de t\u00e9l\u00e9communications": {
+ "account_number": "6288"
+ },
+ "account_number": "628"
+ },
+ "account_number": "62"
+ },
+ "Autres services ext\u00e9rieurs": {
+ "Frais bancaires": {
+ "Frais sur titres (vente, garde)": {
+ "account_number": "6311"
+ },
+ "Frais sur effets": {
+ "account_number": "6312"
+ },
+ "Location de coffres": {
+ "account_number": "6313"
+ },
+ "Commissions d\u2019affacturage": {
+ "account_number": "6314"
+ },
+ "Commissions sur cartes de cr\u00e9dit": {
+ "account_number": "6315"
+ },
+ "Frais d\u2019\u00e9mission d\u2019emprunts": {
+ "account_number": "6316"
+ },
+ "Frais sur instruments monnaie \u00e9lectronique": {
+ "account_number": "6317"
+ },
+ "Autres frais bancaires": {
+ "account_number": "6318"
+ },
+ "account_number": "631"
+ },
+ "R\u00e9mun\u00e9rations d\u2019interm\u00e9diaires et de conseils": {
+ "Commissions et courtages sur ventes": {
+ "account_number": "6322"
+ },
+ "Honoraires des professions r\u00e9glement\u00e9es": {
+ "account_number": "6324"
+ },
+ "Frais d\u2019actes et de contentieux": {
+ "account_number": "6325"
+ },
+ "R\u00e9mun\u00e9rations d\u2019affacturage": {
+ "account_number": "6326"
+ },
+ "R\u00e9mun\u00e9rations des autres prestataires de services": {
+ "account_number": "6327"
+ },
+ "Divers frais": {
+ "account_number": "6328"
+ },
+ "account_number": "632"
+ },
+ "Frais de formation du personnel": {
+ "account_number": "633"
+ },
+ "Redevances pour brevets, licences, logiciels, concessions et droits et valeurs similaires": {
+ "Redevances pour brevets, licences": {
+ "account_number": "6342"
+ },
+ "Redevances pour logiciels": {
+ "account_number": "6343"
+ },
+ "Redevances pour marques": {
+ "account_number": "6344"
+ },
+ "Redevances pour sites internet": {
+ "account_number": "6345"
+ },
+ "Redevances pour concessions, droits et valeurs similaires": {
+ "account_number": "6346"
+ },
+ "account_number": "634"
+ },
+ "Cotisations": {
+ "Cotisations": {
+ "account_number": "6351"
+ },
+ "Concours divers": {
+ "account_number": "6358"
+ },
+ "account_number": "635"
+ },
+ "R\u00e9mun\u00e9rations de personnel ext\u00e9rieur \u00e0 l\u2019entit\u00e9": {
+ "Personnel int\u00e9rimaire": {
+ "account_number": "6371"
+ },
+ "Personnel d\u00e9tach\u00e9 ou pr\u00eat\u00e9 \u00e0 l\u2019entit\u00e9": {
+ "account_number": "6372"
+ },
+ "account_number": "637"
+ },
+ "Autres charges externes": {
+ "Frais de recrutement du personnel": {
+ "account_number": "6381"
+ },
+ "Frais de d\u00e9m\u00e9nagement": {
+ "account_number": "6382"
+ },
+ "R\u00e9ceptions": {
+ "account_number": "6383"
+ },
+ "Missions": {
+ "account_number": "6384"
+ },
+ "Charges de copropri\u00e9t\u00e9": {
+ "account_number": "6385"
+ },
+ "account_number": "638"
+ },
+ "account_number": "63"
+ },
+ "Imp\u00f4ts et taxes": {
+ "Imp\u00f4ts et taxes directs": {
+ "Imp\u00f4ts fonciers et taxes annexes": {
+ "account_number": "6411"
+ },
+ "Patentes, licences et taxes annexes": {
+ "account_number": "6412"
+ },
+ "Taxes sur appointements et salaires": {
+ "account_number": "6413"
+ },
+ "Taxes d\u2019apprentissage": {
+ "account_number": "6414"
+ },
+ "Formation professionnelle continue": {
+ "account_number": "6415"
+ },
+ "Autres imp\u00f4ts et taxes directs": {
+ "account_number": "6418"
+ },
+ "account_number": "641"
+ },
+ "Imp\u00f4ts et taxes indirects": {
+ "account_number": "645"
+ },
+ "Droits d\u2019enregistrement": {
+ "Droits de mutation": {
+ "account_number": "6461"
+ },
+ "Droits de timbre": {
+ "account_number": "6462"
+ },
+ "Taxes sur les v\u00e9hicules de soci\u00e9t\u00e9": {
+ "account_number": "6463"
+ },
+ "Vignettes": {
+ "account_number": "6464"
+ },
+ "Autres droits": {
+ "account_number": "6468"
+ },
+ "account_number": "646"
+ },
+ "P\u00e9nalit\u00e9s, amendes fiscales": {
+ "P\u00e9nalit\u00e9s d\u2019assiette, imp\u00f4ts directs": {
+ "account_number": "6471"
+ },
+ "P\u00e9nalit\u00e9s d\u2019assiette, imp\u00f4ts indirects": {
+ "account_number": "6472"
+ },
+ "P\u00e9nalit\u00e9s de recouvrement, imp\u00f4ts directs": {
+ "account_number": "6473"
+ },
+ "P\u00e9nalit\u00e9s de recouvrement, imp\u00f4ts indirects": {
+ "account_number": "6474"
+ },
+ "Autres p\u00e9nalit\u00e9s et amendes fiscales": {
+ "account_number": "6478"
+ },
+ "account_number": "647"
+ },
+ "Autres imp\u00f4ts et taxes": {
+ "account_number": "648"
+ },
+ "account_number": "64"
+ },
+ "Autres charges": {
+ "Pertes sur cr\u00e9ances clients et autres d\u00e9biteurs": {
+ "Clients": {
+ "account_number": "6511"
+ },
+ "Autres d\u00e9biteurs": {
+ "account_number": "6515"
+ },
+ "account_number": "651"
+ },
+ "Quote-part de r\u00e9sultat sur op\u00e9rations faites en commun": {
+ "Quote-part transf\u00e9r\u00e9e de b\u00e9n\u00e9fices (comptabilit\u00e9 du g\u00e9rant)": {
+ "account_number": "6521"
+ },
+ "Pertes imput\u00e9es par transfert (comptabilit\u00e9 des associ\u00e9s non g\u00e9rants)": {
+ "account_number": "6525"
+ },
+ "account_number": "652"
+ },
+ "Valeurs comptables des cessions courantes d\u2019immobilisations": {
+ "Immobilisations incorporelles": {
+ "account_number": "6541"
+ },
+ "Immobilisations corporelles": {
+ "account_number": "6542"
+ },
+ "account_number": "654"
+ },
+ "Perte de change sur cr\u00e9ances et dettes commerciale": {
+ "account_number": "656"
+ },
+ "P\u00e9nalit\u00e9s et amendes p\u00e9nales": {
+ "account_number": "657"
+ },
+ "Charges diverses": {
+ "Indemnit\u00e9s de fonction et autres r\u00e9mun\u00e9rations d\u2019administrateurs": {
+ "account_number": "6581"
+ },
+ "Dons": {
+ "account_number": "6582"
+ },
+ "M\u00e9c\u00e9nat": {
+ "account_number": "6583"
+ },
+ "Autres charges diverses": {
+ "account_number": "6588"
+ },
+ "account_number": "658"
+ },
+ "Charges pour d\u00e9pr\u00e9ciations et provisions pour risques \u00e0 court terme d\u2019exploitation": {
+ "Sur risques \u00e0 court terme": {
+ "account_number": "6591"
+ },
+ "Sur stocks": {
+ "account_number": "6593"
+ },
+ "Sur cr\u00e9ances": {
+ "account_number": "6594"
+ },
+ "Autres charges pour d\u00e9pr\u00e9ciations et provisions pour risques \u00e0 court terme": {
+ "account_number": "6598"
+ },
+ "account_number": "659"
+ },
+ "account_number": "65"
+ },
+ "Charges de personnel": {
+ "R\u00e9mun\u00e9rations directes vers\u00e9es au personnel national": {
+ "Appointements salaires et commissions": {
+ "account_number": "6611"
+ },
+ "Primes et gratifications": {
+ "account_number": "6612"
+ },
+ "Cong\u00e9s pay\u00e9s": {
+ "account_number": "6613"
+ },
+ "Indemnit\u00e9s de pr\u00e9avis, de licenciement et de recherche d\u2019embauche": {
+ "account_number": "6614"
+ },
+ "Indemnit\u00e9s de maladie vers\u00e9es aux travailleurs": {
+ "account_number": "6615"
+ },
+ "Suppl\u00e9ment familial": {
+ "account_number": "6616"
+ },
+ "Avantages en nature": {
+ "account_number": "6617"
+ },
+ "Autres r\u00e9mun\u00e9rations directes": {
+ "account_number": "6618"
+ },
+ "account_number": "661"
+ },
+ "R\u00e9mun\u00e9rations directes vers\u00e9es au personnel non national": {
+ "Appointements salaires et commissions": {
+ "account_number": "6621"
+ },
+ "Primes et gratifications": {
+ "account_number": "6622"
+ },
+ "Cong\u00e9s pay\u00e9s": {
+ "account_number": "6623"
+ },
+ "Indemnit\u00e9s de pr\u00e9avis, de licenciement et de recherche d\u2019embauche": {
+ "account_number": "6624"
+ },
+ "Indemnit\u00e9s de maladie vers\u00e9es aux travailleurs": {
+ "account_number": "6625"
+ },
+ "Suppl\u00e9ment familial": {
+ "account_number": "6626"
+ },
+ "Avantages en nature": {
+ "account_number": "6627"
+ },
+ "Autres r\u00e9mun\u00e9rations directes": {
+ "account_number": "6628"
+ },
+ "account_number": "662"
+ },
+ "Indemnit\u00e9s forfaitaires vers\u00e9es au personnel": {
+ "Indemnit\u00e9s de logement": {
+ "account_number": "6631"
+ },
+ "Indemnit\u00e9s de repr\u00e9sentation": {
+ "account_number": "6632"
+ },
+ "Indemnit\u00e9s d\u2019expatriation": {
+ "account_number": "6633"
+ },
+ "Indemnit\u00e9s de transport": {
+ "account_number": "6634"
+ },
+ "Autres indemnit\u00e9s et avantages divers": {
+ "account_number": "6638"
+ },
+ "account_number": "663"
+ },
+ "Charges sociales": {
+ "Charges sociales sur r\u00e9mun\u00e9ration du personnel national": {
+ "account_number": "6641"
+ },
+ "Charges sociales sur r\u00e9mun\u00e9ration du personnel non national": {
+ "account_number": "6642"
+ },
+ "account_number": "664"
+ },
+ "R\u00e9mun\u00e9rations et charges sociales de l\u2019exploitant individuel": {
+ "R\u00e9mun\u00e9ration du travail de l\u2019exploitant": {
+ "account_number": "6661"
+ },
+ "Charges sociales": {
+ "account_number": "6662"
+ },
+ "account_number": "666"
+ },
+ "R\u00e9mun\u00e9ration transf\u00e9r\u00e9e de personnel ext\u00e9rieur": {
+ "Personnel int\u00e9rimaire": {
+ "account_number": "6671"
+ },
+ "Personnel d\u00e9tach\u00e9 ou pr\u00eat\u00e9 \u00e0 l\u2019entit\u00e9": {
+ "account_number": "6672"
+ },
+ "account_number": "667"
+ },
+ "Autres charges sociales": {
+ "Versements aux syndicats et comit\u00e9s d\u2019entreprise, d\u2019\u00e9tablissement": {
+ "account_number": "6681"
+ },
+ "Versements aux comit\u00e9s d\u2019hygi\u00e8ne et de s\u00e9curit\u00e9": {
+ "account_number": "6682"
+ },
+ "Versements et contributions aux autres \u0153uvres sociales": {
+ "account_number": "6683"
+ },
+ "M\u00e9decine du travail et pharmacie": {
+ "account_number": "6684"
+ },
+ "Assurances et organismes de sant\u00e9": {
+ "account_number": "6685"
+ },
+ "Assurances retraite et fonds de pension": {
+ "account_number": "6686"
+ },
+ "Majorations et p\u00e9nalit\u00e9s sociales": {
+ "account_number": "6687"
+ },
+ "Charges sociales diverses": {
+ "account_number": "6688"
+ },
+ "account_number": "668"
+ },
+ "account_number": "66"
+ },
+ "Frais financiers et charges assimil\u00e9es": {
+ "Int\u00e9r\u00eats des emprunts": {
+ "Emprunts obligataires": {
+ "account_number": "6711"
+ },
+ "Emprunts aupr\u00e8s des \u00e9tablissements de cr\u00e9dit": {
+ "account_number": "6712"
+ },
+ "Dettes li\u00e9es \u00e0 des participations": {
+ "account_number": "6713"
+ },
+ "Primes de remboursement des obligations": {
+ "account_number": "6714"
+ },
+ "account_number": "671"
+ },
+ "Int\u00e9r\u00eats dans loyers de location acquisition": {
+ "Int\u00e9r\u00eats dans loyers de location acquisition / cr\u00e9dit-bail immobilier": {
+ "account_number": "6722"
+ },
+ "Int\u00e9r\u00eats dans loyers de location acquisition / cr\u00e9dit-bail mobilier": {
+ "account_number": "6723"
+ },
+ "Int\u00e9r\u00eats dans loyers de location acquisition / location-vente": {
+ "account_number": "6724"
+ },
+ "Int\u00e9r\u00eats dans loyers des autres locations acquisition": {
+ "account_number": "6728"
+ },
+ "account_number": "672"
+ },
+ "Escomptes accord\u00e9s": {
+ "account_number": "673"
+ },
+ "Autres int\u00e9r\u00eats": {
+ "Avances re\u00e7ues et d\u00e9p\u00f4ts cr\u00e9diteurs": {
+ "account_number": "6741"
+ },
+ "Comptes courants bloqu\u00e9s": {
+ "account_number": "6742"
+ },
+ "Int\u00e9r\u00eats sur obligations cautionn\u00e9es": {
+ "account_number": "6743"
+ },
+ "Int\u00e9r\u00eats sur dettes commerciales": {
+ "account_number": "6744"
+ },
+ "Int\u00e9r\u00eats bancaires et sur op\u00e9rations de financement (escompte...)": {
+ "account_number": "6745"
+ },
+ "Int\u00e9r\u00eats sur dettes diverses": {
+ "account_number": "6748"
+ },
+ "account_number": "674"
+ },
+ "Escomptes des effets de commerce": {
+ "account_number": "675"
+ },
+ "Pertes de change financi\u00e8res": {
+ "account_number": "676"
+ },
+ "Pertes sur titres de placement": {
+ "Pertes sur cessions de titres de placement": {
+ "account_number": "6771"
+ },
+ "Mali provenant d\u2019attribution gratuite d\u2019actions au personnel salari\u00e9 et aux dirigeants": {
+ "account_number": "6772"
+ },
+ "account_number": "677"
+ },
+ "Pertes et charges sur risques financiers": {
+ "Sur rentes viag\u00e8res": {
+ "account_number": "6781"
+ },
+ "Sur op\u00e9rations financi\u00e8res": {
+ "account_number": "6782"
+ },
+ "Sur instruments de tr\u00e9sorerie": {
+ "account_number": "6784"
+ },
+ "account_number": "678"
+ },
+ "Charges pour d\u00e9pr\u00e9ciations et provisions pour risques \u00e0 court terme financi\u00e8res": {
+ "Sur risques financiers": {
+ "account_number": "6791"
+ },
+ "Sur titres de placement": {
+ "account_number": "6795"
+ },
+ "Autres charges pour d\u00e9pr\u00e9ciations et provisions pour risques \u00e0 court terme financi\u00e8res": {
+ "account_number": "6798"
+ },
+ "account_number": "679"
+ },
+ "account_number": "67"
+ },
+ "Dotations aux amortissements": {
+ "Dotations aux amortissements d\u2019exploitation": {
+ "Dotations aux amortissements des immobilisations incorporelles": {
+ "account_number": "6812"
+ },
+ "Dotations aux amortissements des immobilisations corporelles": {
+ "account_number": "6813"
+ },
+ "account_number": "681"
+ },
+ "account_number": "68"
+ },
+ "Dotations aux provisions et aux d\u00e9pr\u00e9ciations": {
+ "Dotations aux provisions et aux d\u00e9pr\u00e9ciations d\u2019exploitation": {
+ "Dotations aux provisions pour risques et charges": {
+ "account_number": "6911"
+ },
+ "Dotations aux d\u00e9pr\u00e9ciations des immobilisations incorporelles": {
+ "account_number": "6913"
+ },
+ "Dotations aux d\u00e9pr\u00e9ciations des immobilisations corporelles": {
+ "account_number": "6914"
+ },
+ "account_number": "691"
+ },
+ "Dotations aux provisions et aux d\u00e9pr\u00e9ciations financi\u00e8res": {
+ "Dotations aux provisions pour risques et charges": {
+ "account_number": "6971"
+ },
+ "Dotations aux d\u00e9pr\u00e9ciations des immobilisations financi\u00e8res": {
+ "account_number": "6972"
+ },
+ "account_number": "697"
+ },
+ "account_number": "69"
+ },
+ "root_type": "Expense",
+ "account_number": "6"
+ },
+ "Comptes de produits des activit\u00e9s ordinaires": {
+ "Ventes": {
+ "Ventes de marchandises": {
+ "Dans la R\u00e9gion": {
+ "account_number": "7011"
+ },
+ "Hors R\u00e9gion": {
+ "account_number": "7012"
+ },
+ "Aux entit\u00e9s du groupe dans la R\u00e9gion": {
+ "account_number": "7013"
+ },
+ "Aux entit\u00e9s du groupe hors R\u00e9gion": {
+ "account_number": "7014"
+ },
+ "Sur internet": {
+ "account_number": "7015"
+ },
+ "Rabais, remises, ristournes accord\u00e9s (non ventil\u00e9s)": {
+ "account_number": "7019"
+ },
+ "account_number": "701"
+ },
+ "Ventes de produits finis": {
+ "Dans la R\u00e9gion": {
+ "account_number": "7021"
+ },
+ "Hors R\u00e9gion": {
+ "account_number": "7022"
+ },
+ "Aux entit\u00e9s du groupe dans la R\u00e9gion": {
+ "account_number": "7023"
+ },
+ "Aux entit\u00e9s du groupe hors R\u00e9gion": {
+ "account_number": "7024"
+ },
+ "Sur internet": {
+ "account_number": "7025"
+ },
+ "Rabais, remises, ristournes accord\u00e9s (non ventil\u00e9s)": {
+ "account_number": "7029"
+ },
+ "account_number": "702"
+ },
+ "Ventes de produits interm\u00e9diaires": {
+ "Dans la R\u00e9gion": {
+ "account_number": "7031"
+ },
+ "Hors R\u00e9gion": {
+ "account_number": "7032"
+ },
+ "Aux entit\u00e9s du groupe dans la R\u00e9gion": {
+ "account_number": "7033"
+ },
+ "Aux entit\u00e9s du groupe hors R\u00e9gion": {
+ "account_number": "7034"
+ },
+ "Sur internet": {
+ "account_number": "7035"
+ },
+ "Rabais, remises, ristournes accord\u00e9s (non ventil\u00e9s)": {
+ "account_number": "7039"
+ },
+ "account_number": "703"
+ },
+ "Ventes de produits r\u00e9siduels": {
+ "Dans la R\u00e9gion": {
+ "account_number": "7041"
+ },
+ "Hors R\u00e9gion": {
+ "account_number": "7042"
+ },
+ "Aux entit\u00e9s du groupe dans la R\u00e9gion": {
+ "account_number": "7043"
+ },
+ "Aux entit\u00e9s du groupe hors R\u00e9gion": {
+ "account_number": "7044"
+ },
+ "Sur internet": {
+ "account_number": "7045"
+ },
+ "Rabais, remises, ristournes accord\u00e9s (non ventil\u00e9s)": {
+ "account_number": "7049"
+ },
+ "account_number": "704"
+ },
+ "Travaux factur\u00e9s": {
+ "Dans la R\u00e9gion": {
+ "account_number": "7051"
+ },
+ "Hors R\u00e9gion": {
+ "account_number": "7052"
+ },
+ "Aux entit\u00e9s du groupe dans la R\u00e9gion": {
+ "account_number": "7053"
+ },
+ "Aux entit\u00e9s du groupe hors R\u00e9gion": {
+ "account_number": "7054"
+ },
+ "Sur internet": {
+ "account_number": "7055"
+ },
+ "Rabais, remises, ristournes accord\u00e9s (non ventil\u00e9s)": {
+ "account_number": "7059"
+ },
+ "account_number": "705"
+ },
+ "Services vendus": {
+ "Dans la R\u00e9gion": {
+ "account_number": "7061"
+ },
+ "Hors R\u00e9gion": {
+ "account_number": "7062"
+ },
+ "Aux entit\u00e9s du groupe dans la R\u00e9gion": {
+ "account_number": "7063"
+ },
+ "Aux entit\u00e9s du groupe hors R\u00e9gion": {
+ "account_number": "7064"
+ },
+ "Sur internet": {
+ "account_number": "7065"
+ },
+ "Rabais, remises, ristournes accord\u00e9s (non ventil\u00e9s)": {
+ "account_number": "7069"
+ },
+ "account_number": "706"
+ },
+ "Produits accessoires": {
+ "Ports, emballages perdus et autres frais factur\u00e9s": {
+ "account_number": "7071"
+ },
+ "Commissions et courtages": {
+ "account_number": "7072"
+ },
+ "Locations": {
+ "account_number": "7073"
+ },
+ "Bonis sur reprises et cessions d\u2019emballages": {
+ "account_number": "7074"
+ },
+ "Mise \u00e0 disposition de personnel": {
+ "account_number": "7075"
+ },
+ "Redevances pour brevets, logiciels, marques et droits similaires": {
+ "account_number": "7076"
+ },
+ "Services exploit\u00e9s dans l\u2019int\u00e9r\u00eat du personnel": {
+ "account_number": "7077"
+ },
+ "Autres produits accessoires": {
+ "account_number": "7078"
+ },
+ "account_number": "707"
+ },
+ "account_number": "70"
+ },
+ "Subventions d\u2019exploitation": {
+ "Sur produits \u00e0 l\u2019exportation": {
+ "account_number": "711"
+ },
+ "Sur produits \u00e0 l\u2019importation": {
+ "account_number": "712"
+ },
+ "Sur produits de p\u00e9r\u00e9quation": {
+ "account_number": "713"
+ },
+ "Indemnit\u00e9s et subventions d\u2019exploitation (entit\u00e9 agricole)": {
+ "account_number": "714"
+ },
+ "Autres subventions d\u2019exploitation": {
+ "Vers\u00e9es par l\u2019\u00c9tat et les collectivit\u00e9s publiques": {
+ "account_number": "7181"
+ },
+ "Vers\u00e9es par les organismes internationaux": {
+ "account_number": "7182"
+ },
+ "Vers\u00e9es par des tiers": {
+ "account_number": "7183"
+ },
+ "account_number": "718"
+ },
+ "account_number": "71"
+ },
+ "Production immobilis\u00e9e": {
+ "Immobilisations incorporelles": {
+ "account_number": "721"
+ },
+ "Immobilisations corporelles": {
+ "Immobilisations corporelles (hors actifs biologiques)": {
+ "account_number": "7221"
+ },
+ "Immobilisations corporelles (actifs biologiques)": {
+ "account_number": "7222"
+ },
+ "account_number": "722"
+ },
+ "Production auto-consomm\u00e9e": {
+ "account_number": "724"
+ },
+ "Immobilisations financi\u00e8res": {
+ "account_number": "726"
+ },
+ "account_number": "72"
+ },
+ "Variations des stocks de biens et de services produits": {
+ "Variations des stocks de produits en cours": {
+ "Produits en cours": {
+ "account_number": "7341"
+ },
+ "Travaux en cours": {
+ "account_number": "7342"
+ },
+ "account_number": "734"
+ },
+ "Variations des en-cours de services": {
+ "\u00c9tudes en cours": {
+ "account_number": "7351"
+ },
+ "Prestations de services en cours": {
+ "account_number": "7352"
+ },
+ "account_number": "735"
+ },
+ "Variations des stocks de produits finis": {
+ "account_number": "736"
+ },
+ "Variations des stocks de produits interm\u00e9diaires et r\u00e9siduels": {
+ "Produits interm\u00e9diaires": {
+ "account_number": "7371"
+ },
+ "Produits r\u00e9siduels": {
+ "account_number": "7372"
+ },
+ "account_number": "737"
+ },
+ "account_number": "73"
+ },
+ "Autres produits": {
+ "Profits sur cr\u00e9ances clients et autres d\u00e9biteurs": {
+ "account_number": "751"
+ },
+ "Quote-part de r\u00e9sultat sur op\u00e9rations faites en commun": {
+ "Quote-part transf\u00e9r\u00e9e de pertes (comptabilit\u00e9 du g\u00e9rant)": {
+ "account_number": "7521"
+ },
+ "B\u00e9n\u00e9fices attribu\u00e9s par transfert (comptabilit\u00e9 des associ\u00e9s non g\u00e9rants)": {
+ "account_number": "7525"
+ },
+ "account_number": "752"
+ },
+ "Produits des cessions courantes d\u2019immobilisations": {
+ "Immobilisations incorporelles": {
+ "account_number": "7541"
+ },
+ "Immobilisations corporelles": {
+ "account_number": "7542"
+ },
+ "account_number": "754"
+ },
+ "Gains de change sur cr\u00e9ances et dettes commerciales": {
+ "account_number": "756"
+ },
+ "Produits divers": {
+ "Indemnit\u00e9s de fonction et autres r\u00e9mun\u00e9rations d\u2019administrateurs": {
+ "account_number": "7581"
+ },
+ "Indemnit\u00e9s d\u2019assurances re\u00e7ues": {
+ "account_number": "7582"
+ },
+ "Autres produits divers": {
+ "account_number": "7588"
+ },
+ "account_number": "758"
+ },
+ "Reprises de charges pour d\u00e9pr\u00e9ciations et provisions pour risques \u00e0 court terme d\u2019exploitation": {
+ "Sur risques \u00e0 court terme": {
+ "account_number": "7591"
+ },
+ "Sur stocks": {
+ "account_number": "7593"
+ },
+ "Sur cr\u00e9ances": {
+ "account_number": "7594"
+ },
+ "Sur autres charges pour d\u00e9pr\u00e9ciations et provisions pour risques \u00e0 court terme d\u2019exploitation": {
+ "account_number": "7598"
+ },
+ "account_number": "759"
+ },
+ "account_number": "75"
+ },
+ "Revenus financiers et produits assimil\u00e9s": {
+ "Int\u00e9r\u00eats de pr\u00eats et cr\u00e9ances diverses": {
+ "Int\u00e9r\u00eats de pr\u00eats": {
+ "account_number": "7712"
+ },
+ "Int\u00e9r\u00eats sur cr\u00e9ances diverses": {
+ "account_number": "7713"
+ },
+ "account_number": "771"
+ },
+ "Revenus de participations et autres titres immobilis\u00e9s": {
+ "Revenus des titres de participation": {
+ "account_number": "7721"
+ },
+ "Revenus autres titres immobilis\u00e9s": {
+ "account_number": "7722"
+ },
+ "account_number": "772"
+ },
+ "Escomptes obtenus": {
+ "account_number": "773"
+ },
+ "Revenus de placement": {
+ "Revenus des obligations": {
+ "account_number": "7745"
+ },
+ "Revenus des titres de placement": {
+ "account_number": "7746"
+ },
+ "account_number": "774"
+ },
+ "Int\u00e9r\u00eats dans loyers de location acquisition": {
+ "account_number": "775"
+ },
+ "Gains de change financiers": {
+ "account_number": "776"
+ },
+ "Gains sur cessions de titres de placement": {
+ "account_number": "777"
+ },
+ "Gains sur risques financiers": {
+ "Sur rentes viag\u00e8res": {
+ "account_number": "7781"
+ },
+ "Sur op\u00e9rations financi\u00e8res": {
+ "account_number": "7782"
+ },
+ "Sur instruments de tr\u00e9sorerie": {
+ "account_number": "7784"
+ },
+ "account_number": "778"
+ },
+ "Reprises de charges pour d\u00e9pr\u00e9ciations et provisions \u00e0 court terme financi\u00e8res": {
+ "Sur risques financiers": {
+ "account_number": "7791"
+ },
+ "Sur titres de placement": {
+ "account_number": "7795"
+ },
+ "Sur autres charges pour d\u00e9pr\u00e9ciations et provisions pour risques \u00e0 court terme financi\u00e8res": {
+ "account_number": "7798"
+ },
+ "account_number": "779"
+ },
+ "account_number": "77"
+ },
+ "Transferts de charges": {
+ "Transferts de charges d\u2019exploitation": {
+ "account_number": "781"
+ },
+ "Transferts de charges financi\u00e8res": {
+ "account_number": "787"
+ },
+ "account_number": "78"
+ },
+ "Reprises de provisions, de d\u00e9pr\u00e9ciations et autres": {
+ "Reprises de provisions et d\u00e9pr\u00e9ciations d\u2019exploitation": {
+ "Pour risques et charges": {
+ "account_number": "7911"
+ },
+ "Des immobilisations incorporelles": {
+ "account_number": "7913"
+ },
+ "Des immobilisations corporelles": {
+ "account_number": "7914"
+ },
+ "account_number": "791"
+ },
+ "Reprises de provisions et d\u00e9pr\u00e9ciations financi\u00e8res": {
+ "Pour risques et charges": {
+ "account_number": "7971"
+ },
+ "Des immobilisations financi\u00e8res": {
+ "account_number": "7972"
+ },
+ "account_number": "797"
+ },
+ "Reprises d\u2019amortissements": {
+ "account_number": "798"
+ },
+ "Reprises de subventions d\u2019investissement": {
+ "account_number": "799"
+ },
+ "account_number": "79"
+ },
+ "root_type": "Income",
+ "account_number": "7"
+ },
+ "8-Comptes des autres charges et des autres produits (CHARGES)": {
+ "Valeurs comptables des cessions d\u2019immobilisations": {
+ "Immobilisations incorporelles": {
+ "account_number": "811"
+ },
+ "Immobilisations corporelles": {
+ "account_number": "812"
+ },
+ "Immobilisations financi\u00e8res": {
+ "account_number": "816"
+ },
+ "account_number": "81"
+ },
+ "Charges hors activit\u00e9s ordinaires": {
+ "Charges HAO constat\u00e9es": {
+ "account_number": "831"
+ },
+ "Charges li\u00e9es aux op\u00e9rations de restructuration": {
+ "account_number": "833"
+ },
+ "Pertes sur cr\u00e9ances HAO": {
+ "account_number": "834"
+ },
+ "Dons et lib\u00e9ralit\u00e9s accord\u00e9s": {
+ "account_number": "835"
+ },
+ "Abandons de cr\u00e9ances consentis": {
+ "account_number": "836"
+ },
+ "Charges li\u00e9es aux op\u00e9rations de liquidation": {
+ "account_number": "837"
+ },
+ "Charges pour d\u00e9pr\u00e9ciations et provisions pour risques \u00e0 court terme HAO": {
+ "account_number": "839"
+ },
+ "account_number": "83"
+ },
+ "Dotations hors activit\u00e9s ordinaires": {
+ "Dotations aux provisions r\u00e9glement\u00e9es": {
+ "account_number": "851"
+ },
+ "Dotations aux amortissements HAO": {
+ "account_number": "852"
+ },
+ "Dotations aux d\u00e9pr\u00e9ciations HAO": {
+ "account_number": "853"
+ },
+ "Dotations aux provisions pour risques et charges HAO": {
+ "account_number": "854"
+ },
+ "Autres dotations HAO": {
+ "account_number": "858"
+ },
+ "account_number": "85"
+ },
+ "Participation des travailleurs": {
+ "Participation l\u00e9gale aux b\u00e9n\u00e9fices": {
+ "account_number": "871"
+ },
+ "Participation contractuelle aux b\u00e9n\u00e9fices": {
+ "account_number": "874"
+ },
+ "Autres participations": {
+ "account_number": "878"
+ },
+ "account_number": "87"
+ },
+ "Imp\u00f4ts sur le r\u00e9sultat": {
+ "Imp\u00f4ts sur les b\u00e9n\u00e9fices de l\u2019exercice": {
+ "Activit\u00e9s exerc\u00e9es dans l\u2019\u00c9tat": {
+ "account_number": "8911"
+ },
+ "Activit\u00e9s exerc\u00e9es dans les autres \u00c9tats de la R\u00e9gion": {
+ "account_number": "8912"
+ },
+ "Activit\u00e9s exerc\u00e9es hors R\u00e9gion": {
+ "account_number": "8913"
+ },
+ "account_number": "891"
+ },
+ "Rappel d\u2019imp\u00f4ts sur r\u00e9sultats ant\u00e9rieurs": {
+ "account_number": "892"
+ },
+ "Imp\u00f4t minimum forfaitaire IMF": {
+ "account_number": "895"
+ },
+ "D\u00e9gr\u00e8vements et annulations d\u2019imp\u00f4ts sur r\u00e9sultats ant\u00e9rieurs": {
+ "D\u00e9gr\u00e8vements": {
+ "account_number": "8991"
+ },
+ "Annulations pour pertes r\u00e9troactives": {
+ "account_number": "8994"
+ },
+ "account_number": "899"
+ },
+ "account_number": "89"
+ },
+ "root_type": "Expense"
+ },
+ "8-Comptes des autres charges et des autres produits (PRODUITS)": {
+ "Produits des cessions d\u2019immobilisations": {
+ "Immobilisations incorporelles": {
+ "account_number": "821"
+ },
+ "Immobilisations corporelles": {
+ "account_number": "822"
+ },
+ "Immobilisations financi\u00e8res": {
+ "account_number": "826"
+ },
+ "account_number": "82"
+ },
+ "Produits hors activit\u00e9s ordinaires": {
+ "Produits HAO constat\u00e9s": {
+ "account_number": "841"
+ },
+ "Produits li\u00e9s aux op\u00e9rations de restructuration": {
+ "account_number": "843"
+ },
+ "Indemnit\u00e9s et subventions HAO (entit\u00e9 agricole)": {
+ "account_number": "844"
+ },
+ "Dons et lib\u00e9ralit\u00e9s obtenus": {
+ "account_number": "845"
+ },
+ "Abandons de cr\u00e9ances obtenus": {
+ "account_number": "846"
+ },
+ "Produits li\u00e9s aux op\u00e9rations de liquidation": {
+ "account_number": "847"
+ },
+ "Transferts de charges HAO": {
+ "account_number": "848"
+ },
+ "Reprises de charges pour d\u00e9pr\u00e9ciations et provisions pour risques \u00e0 court terme HAO": {
+ "account_number": "849"
+ },
+ "account_number": "84"
+ },
+ "Reprises de charges, provisions et d\u00e9pr\u00e9ciations HAO": {
+ "Reprises de provisions r\u00e9glement\u00e9es": {
+ "account_number": "861"
+ },
+ "Reprises d\u2019amortissements HAO": {
+ "account_number": "862"
+ },
+ "Reprises de d\u00e9pr\u00e9ciations HAO": {
+ "account_number": "863"
+ },
+ "Reprises de provisions pour risques et charges HAO": {
+ "account_number": "864"
+ },
+ "Autres reprises HAO": {
+ "account_number": "868"
+ },
+ "account_number": "86"
+ },
+ "Subventions d\u2019\u00e9quilibre": {
+ "\u00c9tat": {
+ "account_number": "881"
+ },
+ "Collectivit\u00e9s publiques": {
+ "account_number": "884"
+ },
+ "Groupe": {
+ "account_number": "886"
+ },
+ "Autres": {
+ "account_number": "888"
+ },
+ "account_number": "88"
+ },
+ "root_type": "Income"
+ }
+ }
+}
\ No newline at end of file
diff --git a/erpnext/accounts/doctype/account/chart_of_accounts/verified/sn_plan_comptable.json b/erpnext/accounts/doctype/account/chart_of_accounts/verified/sn_plan_comptable.json
new file mode 100644
index 00000000000..4acd0d1fd77
--- /dev/null
+++ b/erpnext/accounts/doctype/account/chart_of_accounts/verified/sn_plan_comptable.json
@@ -0,0 +1,1919 @@
+{
+ "country_code": "sn",
+ "name": "Syscohada - Plan Comptable",
+ "tree": {
+ "1-Comptes de ressources durables": {
+ "10-Capital": {
+ "101-Capital social": {
+ "1011-Capital souscrit, non appel\u00e9": {},
+ "1012-Capital souscrit, appel\u00e9, non vers\u00e9": {},
+ "1013-Capital souscrit, appel\u00e9, vers\u00e9, non amorti": {},
+ "1014-Capital souscrit, appel\u00e9, vers\u00e9, amorti": {},
+ "1018-Capital souscrit soumis \u00e0 des conditions particuli\u00e8res": {}
+ },
+ "102-Capital par dotation": {
+ "1021-Dotation initiale": {},
+ "1022-Dotations compl\u00e9mentaires": {},
+ "1028-Autres dotations": {}
+ },
+ "103-Capital personnel": {},
+ "104-Compte de l\u2019exploitant": {
+ "1041-Apports temporaires": {},
+ "1042-Op\u00e9rations courantes": {},
+ "1043-R\u00e9mun\u00e9rations, imp\u00f4ts et autres charges personnelles": {},
+ "1047-Pr\u00e9l\u00e8vements d\u2019autoconsommation": {},
+ "1048-Autres pr\u00e9l\u00e8vements": {}
+ },
+ "105-Primes li\u00e9es au capital social": {
+ "1051-Primes d\u2019\u00e9mission": {},
+ "1052-Primes d\u2019apport": {},
+ "1053-Primes de fusion": {},
+ "1054-Primes de conversion": {},
+ "1058-Autres primes": {}
+ },
+ "106-\u00c9carts de r\u00e9\u00e9valuation": {
+ "1061-\u00c9carts de r\u00e9\u00e9valuation l\u00e9gale": {},
+ "1062-\u00c9carts de r\u00e9\u00e9valuation libre": {}
+ },
+ "109-Apporteurs, capital souscrit, non appel\u00e9": {}
+ },
+ "11-R\u00e9serves": {
+ "111-R\u00e9serve l\u00e9gale": {},
+ "112-R\u00e9serves statutaires ou contractuelles": {},
+ "113-R\u00e9serves r\u00e9glement\u00e9es": {
+ "1131-R\u00e9serves de plus-values nettes \u00e0 long terme": {},
+ "1132-R\u00e9serves d\u2019attribution gratuite d\u2019actions au personnel salari\u00e9 et aux dirigeants": {},
+ "1133-R\u00e9serves cons\u00e9cutives \u00e0 l\u2019octroi de subventions d\u2019investissement": {},
+ "1134-R\u00e9serves des valeurs mobili\u00e8res donnant acc\u00e8s au capital": {},
+ "1135-Autres r\u00e9serves r\u00e9glement\u00e9es": {}
+ },
+ "118-Autres r\u00e9serves": {
+ "1181-R\u00e9serves facultatives": {},
+ "1188-R\u00e9serves diverses": {}
+ }
+ },
+ "12-Report \u00e0 nouveau": {
+ "121-Report \u00e0 nouveau cr\u00e9diteur": {},
+ "129-Report \u00e0 nouveau d\u00e9biteur": {
+ "1291-Perte nette \u00e0 reporter": {},
+ "1292-Perte Amortissements r\u00e9put\u00e9s diff\u00e9r\u00e9s": {}
+ }
+ },
+ "13-R\u00e9sultat net de l\u2019exercice": {
+ "130-R\u00e9sultat en instance d\u2019affectation": {
+ "1301-R\u00e9sultat en instance d\u2019affectation : b\u00e9n\u00e9fice": {},
+ "1309-R\u00e9sultat en instance d\u2019affectation : perte": {}
+ },
+ "131-R\u00e9sultat net : b\u00e9n\u00e9fice": {},
+ "132-Marge commerciale (MC)": {},
+ "133-Valeur ajout\u00e9e (VA)": {},
+ "134-Exc\u00e9dent brut d\u2019exploitation (EBE)": {},
+ "135-R\u00e9sultat d\u2019exploitation (RE)": {},
+ "136-R\u00e9sultat financier (RF)": {},
+ "137-R\u00e9sultat des activit\u00e9s ordinaires (RAO)": {},
+ "138-R\u00e9sultat hors activit\u00e9s ordinaires (RHAO)": {
+ "1381-R\u00e9sultat de fusion": {},
+ "1382-R\u00e9sultat d\u2019apport partiel d\u2019actif": {},
+ "1383-R\u00e9sultat de scission": {},
+ "1384-R\u00e9sultat de liquidation": {}
+ },
+ "139-R\u00e9sultat net : perte": {}
+ },
+ "14-Subventions d\u2019investissement": {
+ "141-Subventions d\u2019\u00e9quipement": {
+ "1411-\u00c9tat": {},
+ "1412-R\u00e9gions": {},
+ "1413-D\u00e9partements": {},
+ "1414-Communes et collectivit\u00e9s publiques d\u00e9centralis\u00e9es": {},
+ "1415-Entit\u00e9s publiques ou mixtes": {},
+ "1416-Entit\u00e9s et organismes priv\u00e9s": {},
+ "1417-Organismes internationaux": {},
+ "1418-Autres": {}
+ },
+ "148-Autres subventions d\u2019investissement": {}
+ },
+ "15-Provisions r\u00e9glement\u00e9es et fonds assimil\u00e9s": {
+ "151-Amortissements d\u00e9rogatoires": {},
+ "152-Plus-values de cession \u00e0 r\u00e9investir": {},
+ "153-Fonds r\u00e9glement\u00e9s": {
+ "1531-Fonds National": {},
+ "1532-Pr\u00e9l\u00e8vement pour le Budget": {}
+ },
+ "154-Provisions sp\u00e9ciales de r\u00e9\u00e9valuation": {},
+ "155-Provisions r\u00e9glement\u00e9es relatives aux immobilisations": {
+ "1551-Reconstitution des gisements miniers et p\u00e9troliers": {}
+ },
+ "156-Provisions r\u00e9glement\u00e9es relatives aux stocks": {
+ "1561-Hausse de prix": {},
+ "1562-Fluctuation des cours": {}
+ },
+ "157-Provisions pour investissement": {},
+ "158-Autres provisions et fonds r\u00e9glement\u00e9s": {}
+ },
+ "16-Emprunts et dettes assimil\u00e9es": {
+ "161-Emprunts obligataires": {
+ "1611-Emprunts obligataires ordinaires": {},
+ "1612-Emprunts obligataires convertibles en actions": {},
+ "1613-Emprunts obligataires remboursables en actions": {},
+ "1618-Autres emprunts obligataires": {}
+ },
+ "162-Emprunts et dettes aupr\u00e8s des \u00e9tablissements de cr\u00e9dit": {},
+ "163-Avances re\u00e7ues de l\u2019\u00c9tat": {},
+ "164-Avances re\u00e7ues et comptes courants bloqu\u00e9s": {},
+ "165-D\u00e9p\u00f4ts et cautionnements re\u00e7us": {
+ "1651-D\u00e9p\u00f4ts": {},
+ "1652-Cautionnements": {}
+ },
+ "166-Int\u00e9r\u00eats courus": {
+ "1661-Sur emprunts obligataires": {},
+ "1662-Sur emprunts et dettes aupr\u00e8s des \u00e9tablissements de cr\u00e9dit": {},
+ "1663-Sur avances re\u00e7ues de l\u2019\u00c9tat": {},
+ "1664-Sur avances re\u00e7ues et comptes courants bloqu\u00e9s": {},
+ "1665-Sur d\u00e9p\u00f4ts et cautionnements re\u00e7us": {},
+ "1667-Sur avances assorties de conditions particuli\u00e8res": {},
+ "1668-Sur autres emprunts et dettes": {}
+ },
+ "167-Avances assorties de conditions particuli\u00e8res": {
+ "1671-Avances bloqu\u00e9es pour augmentation du capital": {},
+ "1672-Avances conditionn\u00e9es par l\u2019\u00c9tat": {},
+ "1673-Avances conditionn\u00e9es par les autres organismes africains": {},
+ "1674-Avances conditionn\u00e9es par les organismes internationaux": {}
+ },
+ "168-Autres emprunts et dettes": {
+ "1681-Rentes viag\u00e8res capitalis\u00e9es": {},
+ "1682-Billets de fonds": {},
+ "1683-Dettes cons\u00e9cutives \u00e0 des titres emprunt\u00e9s": {},
+ "1684-Emprunts participatifs": {},
+ "1685-Participation des travailleurs aux b\u00e9n\u00e9fices": {},
+ "1686-Emprunts et dettes contract\u00e9s aupr\u00e8s des autres tiers": {}
+ }
+ },
+ "17-Dettes de location acquisition": {
+ "172-Dettes de location acquisition / cr\u00e9dit bail immobilier": {},
+ "173-Dettes de location acquisition / cr\u00e9dit bail mobilier": {},
+ "174-Dettes de location acquisition / location de vente": {},
+ "176-Int\u00e9r\u00eats courus": {
+ "1762-Sur dettes de location acquisition / cr\u00e9dit-bail immobilier": {},
+ "1763-Sur dettes de location acquisition / cr\u00e9dit-bail mobilier": {},
+ "1764-Sur dettes de location acquisition / location-vente": {},
+ "1768-Sur autres dettes de location acquisition": {}
+ },
+ "178-Autres dettes de location acquisition": {}
+ },
+ "18-Dettes li\u00e9es \u00e0 des participations et comptes de liaison des \u00e9tablissements et soci\u00e9t\u00e9s en participation": {
+ "181-Dettes li\u00e9es \u00e0 des participations": {
+ "1811-Dettes li\u00e9es \u00e0 des participations (groupe)": {},
+ "1812-Dettes li\u00e9es \u00e0 des participations (hors groupe)": {}
+ },
+ "182-Dettes li\u00e9es \u00e0 des soci\u00e9t\u00e9s en participation": {},
+ "183-Int\u00e9r\u00eats courus sur dettes li\u00e9es \u00e0 des participations": {},
+ "184-Comptes permanents bloqu\u00e9s des \u00e9tablissements et succursales": {},
+ "185-Comptes permanents non bloqu\u00e9s des \u00e9tablissements et succursales": {},
+ "186-Comptes de liaison charges": {},
+ "187-Comptes de liaison produits": {},
+ "188-Comptes de liaison des soci\u00e9t\u00e9s en participation": {}
+ },
+ "19-Provisions pour risques et charges": {
+ "191-Provisions pour litiges": {},
+ "192-Provisions pour garanties donn\u00e9es aux clients": {},
+ "193-Provisions pour pertes sur march\u00e9s \u00e0 ach\u00e8vement futur": {},
+ "194-Provisions pour pertes de change": {},
+ "195-Provisions pour imp\u00f4ts": {},
+ "196-Provisions pour pensions et obligations similaires": {
+ "1961-Provisions pour pensions et obligations similaires engagement de retraite": {},
+ "1962-Actif du r\u00e9gime de retraite": {}
+ },
+ "197-Provisions pour restructuration": {},
+ "198-Autres provisions pour risques et charges": {
+ "1981-Provisions pour amendes et p\u00e9nalit\u00e9s": {},
+ "1983-Provisions pour propre assureur": {},
+ "1984-Provisions pour d\u00e9mant\u00e8lement et remise en \u00e9tat": {},
+ "1985-Provisions pour droits \u00e0 r\u00e9duction ou avantage en nature (ch\u00e8ques cadeau, cartes de fid\u00e9lit\u00e9...)": {},
+ "1988-Provisions pour divers risques et charges": {}
+ }
+ },
+ "root_type": "Equity"
+ },
+ "2-Comptes d\u2019actif immobilis\u00e9": {
+ "21-Immobilisations incorporelles": {
+ "account_type": "Fixed Asset",
+ "211-Frais de d\u00e9veloppement": {
+ "account_type": "Fixed Asset"
+ },
+ "212-Brevets, licences, concessions et droits similaires": {
+ "account_type": "Fixed Asset",
+ "2121-Brevets": {
+ "account_type": "Fixed Asset"
+ },
+ "2122-Licences": {
+ "account_type": "Fixed Asset"
+ },
+ "2123-Concessions de service public": {
+ "account_type": "Fixed Asset"
+ },
+ "2128-Autres concessions et droits similaires": {
+ "account_type": "Fixed Asset"
+ }
+ },
+ "213-Logiciels et sites internet": {
+ "account_type": "Fixed Asset",
+ "2131-Logiciels": {
+ "account_type": "Fixed Asset"
+ },
+ "2132-Sites internet": {
+ "account_type": "Fixed Asset"
+ }
+ },
+ "214-Marques": {
+ "account_type": "Fixed Asset"
+ },
+ "215-Fonds commercial": {
+ "account_type": "Fixed Asset"
+ },
+ "216-Droit au bail": {
+ "account_type": "Fixed Asset"
+ },
+ "217-Investissements de cr\u00e9ation": {
+ "account_type": "Fixed Asset"
+ },
+ "218-Autres droits et valeurs incorporels": {
+ "account_type": "Fixed Asset",
+ "2181-Frais de prospection et d\u2019\u00e9valuation de ressources min\u00e9rales": {
+ "account_type": "Fixed Asset"
+ },
+ "2182-Co\u00fbts d\u2019obtention du contrat": {
+ "account_type": "Fixed Asset"
+ },
+ "2183-Fichiers clients, notices, titres de journaux et magazines": {
+ "account_type": "Fixed Asset"
+ },
+ "2184-Co\u00fbts des franchises": {
+ "account_type": "Fixed Asset"
+ },
+ "2188-Divers droits et valeurs incorporelles": {
+ "account_type": "Fixed Asset"
+ }
+ },
+ "219-Immobilisations incorporelles en cours": {
+ "account_type": "Fixed Asset",
+ "2191-Frais de d\u00e9veloppement": {
+ "account_type": "Fixed Asset"
+ },
+ "2193-Logiciels et internet": {
+ "account_type": "Fixed Asset"
+ },
+ "2198-Autres droits et valeurs incorporels": {
+ "account_type": "Fixed Asset"
+ }
+ }
+ },
+ "22-Terrains": {
+ "account_type": "Fixed Asset",
+ "221-Terrains agricoles et forestiers": {
+ "account_type": "Fixed Asset",
+ "2211-Terrains d\u2019exploitation agricole": {
+ "account_type": "Fixed Asset"
+ },
+ "2212-Terrains d\u2019exploitation foresti\u00e8re": {
+ "account_type": "Fixed Asset"
+ },
+ "2218-Autres terrains": {
+ "account_type": "Fixed Asset"
+ }
+ },
+ "222-Terrains nus": {
+ "account_type": "Fixed Asset",
+ "2221-Terrains \u00e0 b\u00e2tir": {
+ "account_type": "Fixed Asset"
+ },
+ "2228-Autres terrains nus": {
+ "account_type": "Fixed Asset"
+ }
+ },
+ "223-Terrains b\u00e2tis": {
+ "account_type": "Fixed Asset",
+ "2231-Pour b\u00e2timents industriels et agricoles": {
+ "account_type": "Fixed Asset"
+ },
+ "2232-Pour b\u00e2timents administratifs et commerciaux": {
+ "account_type": "Fixed Asset"
+ },
+ "2234-Pour b\u00e2timents affect\u00e9s aux autres op\u00e9rations professionnelles": {
+ "account_type": "Fixed Asset"
+ },
+ "2235-Pour b\u00e2timents affect\u00e9s aux autres op\u00e9rations non professionnelles": {
+ "account_type": "Fixed Asset"
+ },
+ "2238-Autres terrains b\u00e2tis": {
+ "account_type": "Fixed Asset"
+ }
+ },
+ "224-Travaux de mise en valeur des terrains": {
+ "account_type": "Fixed Asset",
+ "2241-Plantation d\u2019arbres et d\u2019arbustes": {
+ "account_type": "Fixed Asset"
+ },
+ "2245-Am\u00e9liorations du fonds": {
+ "account_type": "Fixed Asset"
+ },
+ "2248-Autres travaux": {
+ "account_type": "Fixed Asset"
+ }
+ },
+ "225-Terrains de carri\u00e8res tr\u00e9fonds": {
+ "account_type": "Fixed Asset",
+ "2251-Carri\u00e8res": {
+ "account_type": "Fixed Asset"
+ }
+ },
+ "226-Terrains am\u00e9nag\u00e9s": {
+ "account_type": "Fixed Asset",
+ "2261-Parkings": {
+ "account_type": "Fixed Asset"
+ }
+ },
+ "227-Terrains mis en concession": {
+ "account_type": "Fixed Asset"
+ },
+ "228-Autres terrains": {
+ "account_type": "Fixed Asset",
+ "2281-Terrains immeubles de placement": {
+ "account_type": "Fixed Asset"
+ },
+ "2285-Terrains des logements affect\u00e9s au personnel": {
+ "account_type": "Fixed Asset"
+ },
+ "2286-Terrains de location acquisition": {
+ "account_type": "Fixed Asset"
+ },
+ "2288-Divers terrains": {
+ "account_type": "Fixed Asset"
+ }
+ },
+ "229-Am\u00e9nagements de terrains en cours": {
+ "account_type": "Fixed Asset",
+ "2291-Terrains agricoles et forestiers": {
+ "account_type": "Fixed Asset"
+ },
+ "2292-Terrains nus": {
+ "account_type": "Fixed Asset"
+ },
+ "2295-Terrains de carri\u00e8res tr\u00e9fonds": {
+ "account_type": "Fixed Asset"
+ },
+ "2298-Autres terrains": {
+ "account_type": "Fixed Asset"
+ }
+ }
+ },
+ "23-B\u00e2timents, installations techniques et agencements": {
+ "231-B\u00e2timents industriels, agricoles, administratifs et commerciaux sur sol propre": {
+ "2311-B\u00e2timents industriels": {},
+ "2312-B\u00e2timents agricoles": {},
+ "2313-B\u00e2timents administratifs et commerciaux": {},
+ "2314-B\u00e2timents affect\u00e9s au logement du personnel": {},
+ "2315-B\u00e2timents immeubles de placement": {},
+ "2316-B\u00e2timents de location acquisition": {}
+ },
+ "232-B\u00e2timents industriels, agricoles, administratifs et commerciaux sur sol d\u2019autrui": {
+ "2321-B\u00e2timents industriels": {},
+ "2322-B\u00e2timents agricoles": {},
+ "2323-B\u00e2timents administratifs et commerciaux": {},
+ "2324-B\u00e2timents affect\u00e9s au logement du personnel": {},
+ "2325-B\u00e2timents immeubles de placement": {},
+ "2326-B\u00e2timents de location acquisition": {}
+ },
+ "233-Ouvrages d\u2019infrastructure": {
+ "2331-Voies de terre": {},
+ "2332-Voies de fer": {},
+ "2333-Voies d\u2019eau": {},
+ "2334-Barrages, Digues": {},
+ "2335-Pistes d\u2019a\u00e9rodrome": {},
+ "2338-Autres ouvrages d\u2019infrastructures": {}
+ },
+ "234-Am\u00e9nagements, agencements et installations techniques": {
+ "2341-Installations complexes sp\u00e9cialis\u00e9es sur sol propre": {},
+ "2342-Installations complexes sp\u00e9cialis\u00e9es sur sol d\u2019autrui": {},
+ "2343-Installations \u00e0 caract\u00e8re sp\u00e9cifique sur sol propre": {},
+ "2344-Installations \u00e0 caract\u00e8re sp\u00e9cifique sur sol d\u2019autrui": {},
+ "2345-Am\u00e9nagements et agencements des b\u00e2timents": {}
+ },
+ "235-Am\u00e9nagements de bureaux": {
+ "2351-Installations g\u00e9n\u00e9rales": {},
+ "2358-Autres am\u00e9nagements de bureaux": {}
+ },
+ "237-B\u00e2timents industriels, agricoles et commerciaux mis en concession": {},
+ "238-Autres installations et agencements": {},
+ "239-B\u00e2timents am\u00e9nagements, agencements et installations en cours": {
+ "2391-B\u00e2timents en cours": {},
+ "2392-Installations en cours": {},
+ "2393-Ouvrages d\u2019infrastructure en cours": {},
+ "2394-Am\u00e9nagements et agencements et installations techniques en cours": {},
+ "2395-Am\u00e9nagements de bureaux en cours": {},
+ "2398-Autres installations et agencements en cours": {}
+ }
+ },
+ "24-Mat\u00e9riel, mobilier et actifs biologiques": {
+ "241-Mat\u00e9riel et outillage industriel et commercial": {
+ "2411-Mat\u00e9riel industriel": {},
+ "2412-Outillage industriel": {},
+ "2413-Mat\u00e9riel commercial": {},
+ "2414-Outillage commercial": {},
+ "2416-Mat\u00e9riel & outillage industriel et commercial de location-acquisition": {}
+ },
+ "242-Mat\u00e9riel et outillage agricole": {
+ "2421-Mat\u00e9riel agricole": {},
+ "2422-Outillage agricole": {},
+ "2426-Mat\u00e9riel & outillage agricole de location-acquisition": {}
+ },
+ "243-Mat\u00e9riel d\u2019emballage r\u00e9cup\u00e9rable et identifiable": {},
+ "244-Mat\u00e9riel et mobilier": {
+ "2441-Mat\u00e9riel de bureau": {},
+ "2442-Mat\u00e9riel informatique": {},
+ "2443-Mat\u00e9riel bureautique": {},
+ "2444-Mobilier de bureau": {},
+ "2445-Mat\u00e9riel et mobilier immeubles de placement": {},
+ "2446-Mat\u00e9riel et mobilier de location acquisition": {},
+ "2447-Mat\u00e9riel et mobilier des logements du personnel": {}
+ },
+ "245-Mat\u00e9riel de transport": {
+ "2451-Mat\u00e9riel automobile": {},
+ "2452-Mat\u00e9riel ferroviaire": {},
+ "2453-Mat\u00e9riel fluvial, lagunaire": {},
+ "2454-Mat\u00e9riel naval": {},
+ "2455-Mat\u00e9riel a\u00e9rien": {},
+ "2456-Mat\u00e9riel de transport de location-acquisition": {},
+ "2457-Mat\u00e9riel hippomobile": {},
+ "2458-Autres mat\u00e9riels de transport": {}
+ },
+ "246-Actifs biologiques": {
+ "2461-Cheptel, animaux de trait": {},
+ "2462-Cheptel, animaux reproducteurs": {},
+ "2463-Animaux de garde": {},
+ "2465-Plantations agricoles": {},
+ "2468-Autres actifs biologiques": {}
+ },
+ "247-Agencements, am\u00e9nagements du mat\u00e9riel et actifs biologiques": {
+ "2471-Agencements et am\u00e9nagements du mat\u00e9riel": {},
+ "2472-Agencements et am\u00e9nagements des actifs biologiques": {},
+ "2478-Autres agencements, am\u00e9nagements du mat\u00e9riel et actifs biologiques": {}
+ },
+ "248-Autres mat\u00e9riels et mobiliers": {
+ "2481-Collections et \u0153uvres d\u2019art": {},
+ "2488-Divers mat\u00e9riels mobiliers": {}
+ },
+ "249-Mat\u00e9riels et actifs biologiques en cours": {
+ "2491-Mat\u00e9riel et outillage industriel et commercial": {},
+ "2492-Mat\u00e9riel et outillage agricole": {},
+ "2493-Mat\u00e9riel d\u2019emballage r\u00e9cup\u00e9rable et identifiable": {},
+ "2494-Mat\u00e9riel et mobilier de bureau": {},
+ "2495-Mat\u00e9riel de transport": {},
+ "2496-Actifs biologiques": {},
+ "2497-Agencements am\u00e9nagements du mat\u00e9riel et actifs biologiques": {},
+ "2498-Autres mat\u00e9riels et actifs biologiques en cours": {}
+ }
+ },
+ "25-Avances et acomptes vers\u00e9s sur immobilisations": {
+ "251-Avances et acomptes vers\u00e9s sur immobilisations incorporelles": {},
+ "252-Avances et acomptes vers\u00e9s sur immobilisations corporelles": {}
+ },
+ "26-Titres de participation": {
+ "261-Titres de participation dans des soci\u00e9t\u00e9s sous contr\u00f4le exclusif": {},
+ "262-Titres de participation dans des soci\u00e9t\u00e9s sous contr\u00f4le conjoint": {},
+ "263-Titres de participation dans des soci\u00e9t\u00e9s conf\u00e9rant une influence notable": {},
+ "265-Participations dans des organismes professionnels": {},
+ "266-Parts dans des groupements d\u2019int\u00e9r\u00eat \u00e9conomique (GIE)": {},
+ "268-Autres titres de participation": {}
+ },
+ "27-Autres immobilisations financi\u00e8res": {
+ "271-Pr\u00eats et cr\u00e9ances": {
+ "2711-Pr\u00eats participatifs": {},
+ "2712-Pr\u00eats aux associ\u00e9s": {},
+ "2713-Billets de fonds": {},
+ "2714-Titres pr\u00eat\u00e9s": {},
+ "2718-Autres pr\u00eats et cr\u00e9ances": {}
+ },
+ "272-Pr\u00eats au personnel": {
+ "2721-Pr\u00eats immobiliers": {},
+ "2722-Pr\u00eats mobiliers et d\u2019installation": {},
+ "2728-Autres pr\u00eats au personnel": {}
+ },
+ "273-Cr\u00e9ances sur l\u2019\u00c9tat": {
+ "2731-Retenues de garantie": {},
+ "2733-Fonds r\u00e9glement\u00e9": {},
+ "2734-Cr\u00e9ances sur le conc\u00e9dant": {},
+ "2738-Autres cr\u00e9ances sur l\u2019\u00c9tat": {}
+ },
+ "274-Titres immobilis\u00e9s": {
+ "2741-Titres immobilis\u00e9s de l\u2019activit\u00e9 de portefeuille (TIAP)": {},
+ "2742-Titres participatifs": {},
+ "2743-Certificats d\u2019investissement": {},
+ "2744-Parts de fonds commun de placement (FCP)": {},
+ "2745-Obligations": {},
+ "2746-Actions ou parts propres": {},
+ "2748-Autres titres immobilis\u00e9s": {}
+ },
+ "275-D\u00e9p\u00f4ts et cautionnements vers\u00e9s": {
+ "2751-D\u00e9p\u00f4ts pour loyers d\u2019avance": {},
+ "2752-D\u00e9p\u00f4ts pour l\u2019\u00e9lectricit\u00e9": {},
+ "2753-D\u00e9p\u00f4ts pour l\u2019eau": {},
+ "2754-D\u00e9p\u00f4ts pour le gaz": {},
+ "2755-D\u00e9p\u00f4ts pour le t\u00e9l\u00e9phone, le t\u00e9lex, la t\u00e9l\u00e9copie": {},
+ "2756-Cautionnements sur march\u00e9s publics": {},
+ "2757-Cautionnements sur autres op\u00e9rations": {},
+ "2758-Autres d\u00e9p\u00f4ts et cautionnements": {}
+ },
+ "276-Int\u00e9r\u00eats courus": {
+ "2761-Pr\u00eats et cr\u00e9ances non commerciales": {},
+ "2762-Pr\u00eats au personnel": {},
+ "2763-Cr\u00e9ances sur l\u2019\u00c9tat": {},
+ "2764-Titres immobilis\u00e9s": {},
+ "2765-D\u00e9p\u00f4ts et cautionnements vers\u00e9s": {},
+ "2767-Cr\u00e9ances rattach\u00e9es \u00e0 des participations": {},
+ "2768-Immobilisations financi\u00e8res diverses": {}
+ },
+ "277-Cr\u00e9ances rattach\u00e9es \u00e0 des participations et avances \u00e0 des GIE": {
+ "2771-Cr\u00e9ances rattach\u00e9es \u00e0 des participations (groupe)": {},
+ "2772-Cr\u00e9ances rattach\u00e9es \u00e0 des participations (hors groupe)": {},
+ "2773-Cr\u00e9ances rattach\u00e9es \u00e0 des soci\u00e9t\u00e9s en participation": {},
+ "2774-Avances \u00e0 des Groupements d\u2019int\u00e9r\u00eat \u00e9conomique (GIE)": {}
+ },
+ "278-Immobilisations financi\u00e8res diverses": {
+ "2781-Cr\u00e9ances diverses groupe": {},
+ "2782-Cr\u00e9ances diverses hors groupe": {},
+ "2784-Banques d\u00e9p\u00f4ts \u00e0 terme": {},
+ "2785-Or et m\u00e9taux pr\u00e9cieux": {},
+ "2788-Autres immobilisations financi\u00e8res": {}
+ }
+ },
+ "28-Amortissements": {
+ "account_type": "Accumulated Depreciation",
+ "281-Amortissements des immobilisations corporelles": {
+ "account_type": "Accumulated Depreciation",
+ "2811-Amortissements des frais de d\u00e9veloppement": {
+ "account_type": "Accumulated Depreciation"
+ },
+ "2812-Amortissements des brevets, licences, concessions et droits similaires": {
+ "account_type": "Accumulated Depreciation"
+ },
+ "2813-Amortissements des logiciels et sites internet": {
+ "account_type": "Accumulated Depreciation"
+ },
+ "2814-Amortissements des marques": {
+ "account_type": "Accumulated Depreciation"
+ },
+ "2815-Amortissements du fonds commercial": {
+ "account_type": "Accumulated Depreciation"
+ },
+ "2816-Amortissements du droit au bail": {
+ "account_type": "Accumulated Depreciation"
+ },
+ "2817-Amortissements des investissements de cr\u00e9ation": {
+ "account_type": "Accumulated Depreciation"
+ },
+ "2818-Amortissements des autres droits et valeurs incorporels": {
+ "account_type": "Accumulated Depreciation"
+ }
+ },
+ "282-Amortissements des terrains": {
+ "2824-Amortissements des travaux de mise en valeur des terrains": {}
+ },
+ "283-Amortissements des b\u00e2timents, installations techniques et agencements": {
+ "2831-Amortissements des b\u00e2timents industriels, agricoles, administratifs et commerciaux sur sol propre": {},
+ "2832-Amortissements des b\u00e2timents industriels, agricoles, administratifs et commerciaux sur sol d\u2019autrui": {},
+ "2833-Amortissements des ouvrages d\u2019infrastructure": {},
+ "2834-Amortissements des am\u00e9nagements, agencements et installations techniques": {},
+ "2835-Amortissements des am\u00e9nagements de bureaux": {},
+ "2837-Amortissements des b\u00e2timents industriels, agricoles et commerciaux mis en concession": {},
+ "2838-Amortissements des autres installations et agencements": {}
+ },
+ "284-Amortissements du mat\u00e9riel": {
+ "2841-Amortissements du mat\u00e9riel et outillage industriel et commercial": {},
+ "2842-Amortissements du mat\u00e9riel et outillage agricole": {},
+ "2843-Amortissements du mat\u00e9riel d\u2019emballage r\u00e9cup\u00e9rable et identifiable": {},
+ "2844-Amortissements du mat\u00e9riel et mobilier": {},
+ "2845-Amortissements du mat\u00e9riel de transport": {},
+ "2846-Amortissements des actifs biologiques": {},
+ "2847-Amortissements des agencements et am\u00e9nagements du mat\u00e9riel et des actifs biologiques": {},
+ "2848-Amortissements des autres mat\u00e9riels": {}
+ }
+ },
+ "29-D\u00e9pr\u00e9ciations des immobilisations": {
+ "291-D\u00e9pr\u00e9ciations des immobilisations incorporelles": {
+ "2911-D\u00e9pr\u00e9ciations des frais de d\u00e9veloppement": {},
+ "2912-D\u00e9pr\u00e9ciations des brevets, licences, concessions et droits similaires": {},
+ "2913-D\u00e9pr\u00e9ciations des logiciels et sites internet": {},
+ "2914-D\u00e9pr\u00e9ciations des marques": {},
+ "2915-D\u00e9pr\u00e9ciations du fonds commercial": {},
+ "2916-D\u00e9pr\u00e9ciations du droit au bail": {},
+ "2917-D\u00e9pr\u00e9ciations des investissements de cr\u00e9ation": {},
+ "2918-D\u00e9pr\u00e9ciations des autres droits et valeurs incorporels": {},
+ "2919-D\u00e9pr\u00e9ciations des immobilisations incorporelles en cours": {}
+ },
+ "292-D\u00e9pr\u00e9ciations des terrains": {
+ "2921-D\u00e9pr\u00e9ciations des terrains agricoles et forestiers": {},
+ "2922-D\u00e9pr\u00e9ciations des terrains nus": {},
+ "2923-D\u00e9pr\u00e9ciations des terrains b\u00e2tis": {},
+ "2924-D\u00e9pr\u00e9ciations des travaux de mise en valeur des terrains": {},
+ "2925-D\u00e9pr\u00e9ciations des terrains de gisement": {},
+ "2926-D\u00e9pr\u00e9ciations des terrains am\u00e9nag\u00e9s": {},
+ "2927-D\u00e9pr\u00e9ciations des terrains mis en concession": {},
+ "2928-D\u00e9pr\u00e9ciations des autres terrains": {},
+ "2929-D\u00e9pr\u00e9ciations des am\u00e9nagements de terrains en cours": {}
+ },
+ "293-D\u00e9pr\u00e9ciations des b\u00e2timents, installations techniques et agencements": {
+ "2931-D\u00e9pr\u00e9ciations des b\u00e2timents industriels, agricoles, administratifs et commerciaux sur sol propre": {},
+ "2932-D\u00e9pr\u00e9ciations des b\u00e2timents industriels, agricoles, administratifs et commerciaux sur sol d\u2019autrui": {},
+ "2933-D\u00e9pr\u00e9ciations des ouvrages d\u2019infrastructures": {},
+ "2934-D\u00e9pr\u00e9ciations des am\u00e9nagements, agencements et installations techniques": {},
+ "2935-D\u00e9pr\u00e9ciations des am\u00e9nagements de bureaux": {},
+ "2937-D\u00e9pr\u00e9ciations des b\u00e2timents industriels, agricoles et commerciaux mis en concession": {},
+ "2938-D\u00e9pr\u00e9ciations des autres installations et agencements": {},
+ "2939-D\u00e9pr\u00e9ciations des b\u00e2timents et installations en cours": {}
+ },
+ "294-D\u00e9pr\u00e9ciations de mat\u00e9riel, du mobilier et de l\u2019actif biologique": {
+ "2941-D\u00e9pr\u00e9ciations du mat\u00e9riel et outillage industriel et commercial": {},
+ "2942-D\u00e9pr\u00e9ciations du mat\u00e9riel et outillage agricole": {},
+ "2943-D\u00e9pr\u00e9ciations du mat\u00e9riel d\u2019emballage r\u00e9cup\u00e9rable et identifiable": {},
+ "2944-D\u00e9pr\u00e9ciations du mat\u00e9riel et mobilier": {},
+ "2945-D\u00e9pr\u00e9ciations du mat\u00e9riel de transport": {},
+ "2946-D\u00e9pr\u00e9ciations des actifs biologiques": {},
+ "2947-D\u00e9pr\u00e9ciations des agencements et am\u00e9nagements du mat\u00e9riel et des actifs biologiques": {},
+ "2948-D\u00e9pr\u00e9ciations des autres mat\u00e9riels": {},
+ "2949-D\u00e9pr\u00e9ciations de mat\u00e9riel en cours": {}
+ },
+ "295-D\u00e9pr\u00e9ciations des avances et acomptes vers\u00e9s sur immobilisations": {
+ "2951-D\u00e9pr\u00e9ciations des avances et acomptes vers\u00e9s sur immobilisations incorporelles": {},
+ "2952-D\u00e9pr\u00e9ciations des avances et acomptes vers\u00e9s sur immobilisations corporelles": {}
+ },
+ "296-D\u00e9pr\u00e9ciations des titres de participation": {
+ "2961-D\u00e9pr\u00e9ciations des titres de participation dans des soci\u00e9t\u00e9s sous contr\u00f4le exclusif": {},
+ "2962-D\u00e9pr\u00e9ciations des titres de participation dans les soci\u00e9t\u00e9s sous contr\u00f4le conjoint": {},
+ "2963-D\u00e9pr\u00e9ciations des titres de participation dans les soci\u00e9t\u00e9s conf\u00e9rant une influence notable": {},
+ "2965-D\u00e9pr\u00e9ciations des participations dans des organismes professionnels": {},
+ "2966-D\u00e9pr\u00e9ciations des parts dans des GIE": {},
+ "2968-D\u00e9pr\u00e9ciations des autres titres de participation": {}
+ },
+ "297-D\u00e9pr\u00e9ciations des autres immobilisations financi\u00e8res": {
+ "2971-D\u00e9pr\u00e9ciations des pr\u00eats et cr\u00e9ances": {},
+ "2972-D\u00e9pr\u00e9ciations des pr\u00eats au personnel": {},
+ "2973-D\u00e9pr\u00e9ciations des cr\u00e9ances sur l\u2019\u00c9tat": {},
+ "2974-D\u00e9pr\u00e9ciations des titres immobilis\u00e9s": {},
+ "2975-D\u00e9pr\u00e9ciations des d\u00e9p\u00f4ts et cautionnements vers\u00e9s": {},
+ "2977-D\u00e9pr\u00e9ciations des cr\u00e9ances rattach\u00e9es \u00e0 des participations et avances \u00e0 des GIE": {},
+ "2978-D\u00e9pr\u00e9ciations des cr\u00e9ances financi\u00e8res diverses": {}
+ }
+ },
+ "root_type": "Asset"
+ },
+ "3-Comptes de Stocks": {
+ "31-Marchandises": {
+ "311-Marchandises A": {
+ "3111-Marchandises A1": {},
+ "3112-Marchandises A2": {}
+ },
+ "312-Marchandises B": {
+ "3121-Marchandises B1": {},
+ "3122-Marchandises B2": {}
+ },
+ "313-Actifs biologiques": {
+ "3131-Animaux": {},
+ "3132-V\u00e9g\u00e9taux": {}
+ },
+ "318-Marchandises hors activit\u00e9s ordinaires (HAO)": {}
+ },
+ "32-Mati\u00e8res premi\u00e8res et fournitures li\u00e9es": {
+ "321-Mati\u00e8res A": {},
+ "322-Mati\u00e8res B": {},
+ "323-Fournitures (A, B)": {}
+ },
+ "33-Autres approvisionnements": {
+ "331-Mati\u00e8res consommables": {},
+ "332-Fournitures d\u2019atelier et d\u2019usine": {},
+ "333-Fournitures de magasin": {},
+ "334-Fournitures de bureau": {},
+ "335-Emballages": {
+ "3351-Emballages perdus": {},
+ "3352-Emballages r\u00e9cup\u00e9rables non identifiables": {},
+ "3353-Emballages \u00e0 usage mixte": {},
+ "3358-Autres emballages": {}
+ },
+ "338-Autres mati\u00e8res": {}
+ },
+ "34-Produits en cours": {
+ "341-Produits en cours": {
+ "3411-Produits en cours P1": {},
+ "3412-Produits en cours P2": {}
+ },
+ "342-Travaux en cours": {
+ "3421-Travaux en cours T1": {},
+ "3422-Travaux en cours T2": {}
+ },
+ "343-Produits interm\u00e9diaires en cours": {
+ "3431-Produits interm\u00e9diaires A": {},
+ "3432-Produits interm\u00e9diaires B": {}
+ },
+ "344-Produits r\u00e9siduels en cours": {
+ "3441-Produits r\u00e9siduels A": {},
+ "3442-Produits r\u00e9siduels B": {}
+ },
+ "345-Actifs biologiques en cours": {
+ "3451-Animaux": {},
+ "3452-V\u00e9g\u00e9taux": {}
+ }
+ },
+ "35-Services en cours": {
+ "351-\u00c9tudes en cours": {
+ "3511-\u00c9tudes en cours E1": {},
+ "3512-\u00c9tudes en cours E2": {}
+ },
+ "352-Prestations de services en cours": {
+ "3521-Prestations de services S1": {},
+ "3522-Prestations de services S2": {}
+ }
+ },
+ "36-Produits finis": {
+ "361-Produits finis A": {},
+ "362-Produits finis B": {},
+ "363-Actifs biologiques": {
+ "3631-Animaux": {},
+ "3632-V\u00e9g\u00e9taux": {},
+ "3638-Autres stocks (activit\u00e9s annexes)": {}
+ }
+ },
+ "37-Produits interm\u00e9diaires et r\u00e9siduels": {
+ "371-Produits interm\u00e9diaires": {
+ "3711-Produits interm\u00e9diaires A": {},
+ "3712-Produits interm\u00e9diaires B": {}
+ },
+ "372-Produits r\u00e9siduels": {
+ "3721-D\u00e9chets": {},
+ "3722-Rebuts": {},
+ "3723-Mati\u00e8res de R\u00e9cup\u00e9ration": {}
+ },
+ "373-Actifs biologiques": {
+ "3731-Animaux": {},
+ "3732-V\u00e9g\u00e9taux": {},
+ "3738-Autres stocks (activit\u00e9s annexes)": {}
+ }
+ },
+ "38-Stocks en cours de route, en consignation ou en d\u00e9p\u00f4t": {
+ "account_type": "Stock",
+ "381-Marchandises en cours de route": {},
+ "382-Mati\u00e8res premi\u00e8res et fournitures li\u00e9es en cours de route": {},
+ "383-Autres approvisionnements en cours de route": {},
+ "386-Produits finis en cours de route": {},
+ "387-Stock en consignation ou en d\u00e9p\u00f4t": {
+ "3871-Stock en consignation": {},
+ "3872-Stock en d\u00e9p\u00f4t": {}
+ },
+ "388-Stock provenant d\u2019immobilisations mises hors service ou au rebut": {}
+ },
+ "39-D\u00e9pr\u00e9ciations des stocks et encours de production": {
+ "391-D\u00e9pr\u00e9ciations des stocks de marchandises": {},
+ "392-D\u00e9pr\u00e9ciations des stocks de mati\u00e8res premi\u00e8res et fournitures li\u00e9es": {},
+ "393-D\u00e9pr\u00e9ciations des stocks d\u2019autres approvisionnements": {},
+ "394-D\u00e9pr\u00e9ciations des productions en cours": {},
+ "395-D\u00e9pr\u00e9ciations des services en cours": {},
+ "396-D\u00e9pr\u00e9ciations des stocks de produits finis": {},
+ "397-D\u00e9pr\u00e9ciations des stocks de produits interm\u00e9diaires et r\u00e9siduels": {},
+ "398-D\u00e9pr\u00e9ciations des stocks en cours de route, en consignation ou en d\u00e9p\u00f4t": {}
+ },
+ "root_type": "Asset"
+ },
+ "4-Comptes de Tiers (ACTIF)": {
+ "40-Fournisseurs et comptes rattach\u00e9s (ACTIF)": {
+ "409-Fournisseurs d\u00e9biteurs": {
+ "4091-Fournisseurs Avances et acomptes vers\u00e9s": {},
+ "4092-Fournisseurs Groupe avances et acomptes vers\u00e9s": {},
+ "4093-Fournisseurs Sous-traitants avances et acomptes vers\u00e9s": {},
+ "4094-Fournisseurs Cr\u00e9ances pour emballages et mat\u00e9riels \u00e0 rendre": {},
+ "4098-Fournisseurs Rabais, remises, ristournes et autres avoirs \u00e0 obtenir": {}
+ }
+ },
+ "41-Clients et comptes rattach\u00e9s (ACTIF)": {
+ "411-Clients": {
+ "4111-Clients": {
+ "account_type": "Receivable"
+ },
+ "4112-Clients groupe": {
+ "account_type": "Receivable"
+ },
+ "4114-Clients, \u00c9tat et Collectivit\u00e9s publiques": {
+ "account_type": "Receivable"
+ },
+ "4115-Clients, organismes internationaux": {
+ "account_type": "Receivable"
+ },
+ "4116-Clients, r\u00e9serve de propri\u00e9t\u00e9": {
+ "account_type": "Receivable"
+ },
+ "4117-Client, retenues de garantie": {
+ "account_type": "Receivable"
+ },
+ "4118-Clients, d\u00e9gr\u00e8vement de taxes sur la valeur ajout\u00e9e (TVA)": {
+ "account_type": "Receivable"
+ },
+ "account_type": "Receivable"
+ },
+ "412-Clients, effets \u00e0 recevoir en portefeuille": {
+ "4121-Clients, effets \u00e0 recevoir": {
+ "account_type": "Receivable"
+ },
+ "4122-Clients Groupe, effets \u00e0 recevoir": {
+ "account_type": "Receivable"
+ },
+ "4124-\u00c9tat et Collectivit\u00e9s publiques, effets \u00e0 recevoir": {
+ "account_type": "Receivable"
+ },
+ "4125-Organismes Internationaux, effets \u00e0 recevoir": {
+ "account_type": "Receivable"
+ },
+ "account_type": "Receivable"
+ },
+ "413-Clients, ch\u00e8ques, effets et autres valeurs impay\u00e9es": {
+ "4131-Clients, ch\u00e8ques impay\u00e9s": {
+ "account_type": "Receivable"
+ },
+ "4132-Clients, effets impay\u00e9s": {
+ "account_type": "Receivable"
+ },
+ "4133-Clients, cartes de cr\u00e9dit impay\u00e9es": {
+ "account_type": "Receivable"
+ },
+ "4138-Clients, autres valeurs impay\u00e9es": {
+ "account_type": "Receivable"
+ },
+ "account_type": "Receivable"
+ },
+ "414-Cr\u00e9ances sur cessions courantes d\u2019immobilisations": {
+ "4141-Cr\u00e9ances en compte, immobilisations incorporelles": {
+ "account_type": "Receivable"
+ },
+ "4142-Cr\u00e9ances en compte, immobilisations corporelles": {
+ "account_type": "Receivable"
+ },
+ "4146-Effets \u00e0 recevoir, immobilisations incorporelles": {
+ "account_type": "Receivable"
+ },
+ "4147-Effets \u00e0 recevoir, immobilisations corporelles": {
+ "account_type": "Receivable"
+ },
+ "account_type": "Receivable"
+ },
+ "415-Clients, effets escompt\u00e9s non \u00e9chus": {
+ "account_type": "Receivable"
+ },
+ "416-Cr\u00e9ances clients litigieuses ou douteuses": {
+ "4161-Cr\u00e9ances litigieuses": {
+ "account_type": "Receivable"
+ },
+ "4162-Cr\u00e9ances douteuses": {
+ "account_type": "Receivable"
+ },
+ "account_type": "Receivable"
+ },
+ "418-Clients, produits \u00e0 recevoir": {
+ "4181-Clients, factures \u00e0 \u00e9tablir": {
+ "account_type": "Receivable"
+ },
+ "4186-Clients, int\u00e9r\u00eats courus": {
+ "account_type": "Receivable"
+ },
+ "account_type": "Receivable"
+ },
+ "account_type": "Receivable"
+ },
+ "42-Personnel (ACTIF)": {
+ "421-Personnel, avances et acomptes": {
+ "4211-Personnel, avances": {},
+ "4212-Personnel, acomptes": {},
+ "4213-Frais avanc\u00e9s et fournitures au personnel": {}
+ }
+ },
+ "43-Organismes sociaux (ACTIF)": {
+ "431-S\u00e9curit\u00e9 sociale": {
+ "4311-Prestations familiales": {},
+ "4312-Accidents de travail": {},
+ "4313-Caisse de retraite obligatoire": {},
+ "4314-Caisse de retraite facultative": {},
+ "4318-Autres cotisations sociales": {}
+ },
+ "432-Caisses de retraite compl\u00e9mentaire": {},
+ "433-Autres organismes sociaux": {
+ "4331-Mutuelle": {},
+ "4332-Assurances retraite": {},
+ "4333-Assurances et organismes de sant\u00e9": {}
+ },
+ "438-Organismes sociaux, charges \u00e0 payer et produits \u00e0 recevoir": {
+ "4387-Produits \u00e0 recevoir": {}
+ }
+ },
+ "44-\u00c9tat et collectivit\u00e9s publiques (ACTIF)": {
+ "443-\u00c9tat, TVA factur\u00e9e": {
+ "4431-TVA factur\u00e9e sur ventes": {},
+ "4432-TVA factur\u00e9e sur prestations de services": {},
+ "4433-TVA factur\u00e9e sur travaux": {},
+ "4434-TVA factur\u00e9e sur production livr\u00e9e \u00e0 soi-m\u00eame": {},
+ "4435-TVA sur factures \u00e0 \u00e9tablir": {}
+ },
+ "445-\u00c9tat, TVA r\u00e9cup\u00e9rable": {
+ "4451-TVA r\u00e9cup\u00e9rable sur immobilisations": {},
+ "4452-TVA r\u00e9cup\u00e9rable sur achats": {},
+ "4453-TVA r\u00e9cup\u00e9rable sur transport": {},
+ "4454-TVA r\u00e9cup\u00e9rable sur services ext\u00e9rieurs et autres charges": {},
+ "4455-TVA r\u00e9cup\u00e9rable sur factures non parvenues": {},
+ "4456-TVA transf\u00e9r\u00e9e par d\u2019autres entit\u00e9s": {}
+ },
+ "448-\u00c9tat, charges \u00e0 payer et produits \u00e0 recevoir": {
+ "4486-Charges \u00e0 payer": {},
+ "4487-Produits \u00e0 recevoir": {}
+ },
+ "449-\u00c9tat, cr\u00e9ances et dettes diverses": {
+ "4491-\u00c9tat, obligations cautionn\u00e9es": {},
+ "4492-\u00c9tat, avances et acomptes vers\u00e9s sur imp\u00f4ts": {},
+ "4493-\u00c9tat, fonds de dotation \u00e0 recevoir": {},
+ "4494-\u00c9tat, subventions investissement \u00e0 recevoir": {},
+ "4495-\u00c9tat, subventions d\u2019exploitation \u00e0 recevoir": {},
+ "4496-\u00c9tat, subventions d\u2019\u00e9quilibre \u00e0 recevoir": {},
+ "4497-\u00c9tat, avances sur subventions": {},
+ "4499-\u00c9tat, fonds r\u00e9glement\u00e9s provisionn\u00e9s": {}
+ }
+ },
+ "45-Organismes internationaux (ACTIF)": {
+ "451-Op\u00e9rations avec les organismes africains": {},
+ "452-Op\u00e9rations avec les autres organismes internationaux": {},
+ "458-Organismes internationaux, fonds de dotation et subventions \u00e0 recevoir": {
+ "4581-Organismes internationaux, fonds de dotation \u00e0 recevoir": {},
+ "4582-Organismes internationaux, subventions \u00e0 recevoir": {}
+ }
+ },
+ "46-Apporteurs, associ\u00e9s et groupe (ACTIF)": {
+ "461-Apporteurs, op\u00e9rations sur le capital": {
+ "4613-Apporteurs, capital appel\u00e9, non vers\u00e9": {},
+ "4614-Apporteurs, compte d\u2019apport, op\u00e9rations de restructuration (fusion...)": {},
+ "4618-Apporteurs, titres \u00e0 \u00e9changer": {}
+ },
+ "467-Apporteurs, restant d\u00fb sur capital appel\u00e9": {}
+ },
+ "47-D\u00e9biteurs et cr\u00e9diteurs divers (ACTIF)": {
+ "472-Cr\u00e9ances et dettes sur titres de placement": {
+ "4721-Cr\u00e9ances sur cessions de titres de placement": {},
+ "4726-Versements restant \u00e0 effectuer sur titres de placement non lib\u00e9r\u00e9s": {}
+ },
+ "473-Interm\u00e9diaires Op\u00e9rations faites pour compte de tiers": {
+ "4731-Mandants": {},
+ "4732-Mandataires": {},
+ "4733-Commettants": {},
+ "4734-Commissionnaires": {},
+ "4739-\u00c9tat, Collectivit\u00e9s publiques, fonds global d\u2019allocation": {}
+ },
+ "474-Compte de r\u00e9partition p\u00e9riodique des charges et des produits": {
+ "4747-Compte de r\u00e9partition p\u00e9riodique des produits": {}
+ },
+ "475-Compte transitoire, ajustement sp\u00e9cial li\u00e9 \u00e0 la r\u00e9vision du SYSCOHADA": {
+ "4751-Compte actif": {
+ "account_type": "Temporary"
+ }
+ },
+ "476-Charges constat\u00e9es d\u2019avance": {},
+ "478-\u00c9carts de conversion actif": {
+ "4781-Diminution des cr\u00e9ances d\u2019exploitation": {},
+ "4782-Diminution des cr\u00e9ances financi\u00e8res": {},
+ "4783-Augmentation des dettes d\u2019exploitation": {},
+ "4784-Augmentation des dettes financi\u00e8res": {},
+ "4786-Diff\u00e9rences d\u2019\u00e9valuation sur instruments de tr\u00e9sorerie": {},
+ "4788-Diff\u00e9rences compens\u00e9es par couverture de change": {}
+ }
+ },
+ "48-Cr\u00e9ances et dettes hors activit\u00e9s ordinaires (ACTIF)": {
+ "485-Cr\u00e9ances sur cessions d\u2019immobilisations": {
+ "4851-En compte, immobilisations incorporelles": {},
+ "4852-En compte, immobilisations corporelles": {},
+ "4853-Effets \u00e0 recevoir, immobilisations incorporelles": {},
+ "4854-Effets \u00e0 recevoir, immobilisations corporelles": {},
+ "4855-Effets escompt\u00e9s non \u00e9chus": {},
+ "4857-Retenues de garantie": {},
+ "4858-Factures \u00e0 \u00e9tablir": {}
+ },
+ "488-Autres cr\u00e9ances hors activit\u00e9s ordinaires (HAO)": {}
+ },
+ "49-D\u00e9pr\u00e9ciations et provisions pour risques \u00e0 court terme (tiers) (ACTIF)": {
+ "491-D\u00e9pr\u00e9ciations des comptes clients": {
+ "4911-Cr\u00e9ances litigieuses": {},
+ "4912-Cr\u00e9ances douteuses": {}
+ },
+ "495-D\u00e9pr\u00e9ciations des comptes organismes internationaux": {},
+ "496-D\u00e9pr\u00e9ciations des comptes apporteurs, associ\u00e9s et groupe": {
+ "4962-Associ\u00e9s, comptes courants": {},
+ "4963-Associ\u00e9s, op\u00e9rations faites en commun": {},
+ "4966-Groupe, comptes courants": {}
+ },
+ "497-D\u00e9pr\u00e9ciations des comptes d\u00e9biteurs divers": {},
+ "498-D\u00e9pr\u00e9ciations des comptes de cr\u00e9ances HAO": {
+ "4985-Cr\u00e9ances sur cessions d\u2019immobilisations": {},
+ "4986-Cr\u00e9ances sur cessions de titres de placement": {},
+ "4988-Autres cr\u00e9ances HAO": {}
+ },
+ "499-Provisions pour risques \u00e0 court terme": {
+ "4991-Sur op\u00e9rations d\u2019exploitation": {},
+ "4997-Sur op\u00e9rations financi\u00e8res": {},
+ "4998-Sur op\u00e9rations HAO": {}
+ }
+ },
+ "root_type": "Asset"
+ },
+ "4-Comptes de Tiers (PASSIF)": {
+ "40-Fournisseurs et comptes rattach\u00e9s (PASSIF)": {
+ "401-Fournisseurs, dettes en compte": {
+ "4011-Fournisseurs": {
+ "account_type": "Payable"
+ },
+ "4012-Fournisseurs groupe": {
+ "account_type": "Payable"
+ },
+ "4013-Fournisseurs sous-traitants": {
+ "account_type": "Payable"
+ },
+ "4016-Fournisseurs, r\u00e9serve de propri\u00e9t\u00e9": {
+ "account_type": "Payable"
+ },
+ "4017-Fournisseur, retenues de garantie": {
+ "account_type": "Payable"
+ },
+ "account_type": "Payable"
+ },
+ "402-Fournisseurs, effets \u00e0 payer": {
+ "4021-Fournisseurs Effets \u00e0 payer": {
+ "account_type": "Payable"
+ },
+ "4022-Fournisseurs Groupe, effets \u00e0 payer": {
+ "account_type": "Payable"
+ },
+ "4023-Fournisseurs Sous-traitants, effets \u00e0 payer": {
+ "account_type": "Payable"
+ },
+ "account_type": "Payable"
+ },
+ "404-Fournisseurs, acquisitions courantes d\u2019immobilisations": {
+ "4041-Fournisseurs Dettes en comptes, immobilisations incorporelles": {
+ "account_type": "Payable"
+ },
+ "4042-Fournisseurs Dettes en comptes, immobilisations corporelles": {
+ "account_type": "Payable"
+ },
+ "4046-Fournisseurs Effets \u00e0 payer, immobilisations incorporelles": {
+ "account_type": "Payable"
+ },
+ "4047-Fournisseurs Effets \u00e0 payer, immobilisations corporelles": {
+ "account_type": "Payable"
+ },
+ "account_type": "Payable"
+ },
+ "408-Fournisseurs, factures non parvenues": {
+ "4081-Fournisseurs": {
+ "account_type": "Stock Received But Not Billed"
+ },
+ "4082-Fournisseurs groupe": {
+ "account_type": "Stock Received But Not Billed"
+ },
+ "4083-Fournisseurs sous-traitants": {
+ "account_type": "Stock Received But Not Billed"
+ },
+ "4086-Fournisseurs, int\u00e9r\u00eats courus": {
+ "account_type": "Stock Received But Not Billed"
+ },
+ "account_type": "Stock Received But Not Billed"
+ },
+ "account_type": "Payable"
+ },
+ "41-Clients et comptes rattach\u00e9s (PASSIF)": {
+ "419-Clients cr\u00e9diteurs": {
+ "4191-Clients, avances et acomptes re\u00e7us": {},
+ "4192-Clients groupe, avances et acomptes re\u00e7us": {},
+ "4194-Clients, dettes pour emballages et mat\u00e9riels consign\u00e9s": {},
+ "4198-Clients, rabais, remises, ristournes et autres avoirs \u00e0 accorder": {}
+ }
+ },
+ "42-Personnel (PASSIF)": {
+ "422-Personnel, r\u00e9mun\u00e9rations dues": {},
+ "423-Personnel, oppositions, saisies-arr\u00eats": {
+ "4231-Personnel, oppositions": {},
+ "4232-Personnel, saisies-arr\u00eats": {},
+ "4233-Personnel, avis \u00e0 tiers d\u00e9tenteur": {}
+ },
+ "424-Personnel, \u0153uvres sociales internes": {
+ "4241-Assistance m\u00e9dicale": {},
+ "4242-Allocations familiales": {},
+ "4245-Organismes sociaux rattach\u00e9s \u00e0 l\u2019entit\u00e9": {},
+ "4248-Autres \u0153uvres sociales internes": {}
+ },
+ "425-Repr\u00e9sentants du personnel": {
+ "4251-D\u00e9l\u00e9gu\u00e9s du personnel": {},
+ "4252-Syndicats et Comit\u00e9s d\u2019entreprises, d\u2019\u00c9tablissement": {},
+ "4258-Autres repr\u00e9sentants du personnel": {}
+ },
+ "426-Personnel, participation aux b\u00e9n\u00e9fices et au capital": {
+ "4261-Participation aux b\u00e9n\u00e9fices": {},
+ "4264-Participation au capital": {}
+ },
+ "427-Personnel d\u00e9p\u00f4ts": {},
+ "428-Personnel, charges \u00e0 payer et produits \u00e0 recevoir": {
+ "4281-Dettes provisionn\u00e9es pour cong\u00e9s \u00e0 payer": {},
+ "4286-Autres charges \u00e0 payer": {},
+ "4287-Produits \u00e0 recevoir": {}
+ }
+ },
+ "43-Organismes sociaux (PASSIF)": {
+ "438-Organismes sociaux, charges \u00e0 payer et produits \u00e0 recevoir": {
+ "4381-Charges sociales sur gratifications \u00e0 payer": {},
+ "4382-Charges sociales sur cong\u00e9s \u00e0 payer": {},
+ "4386-Autres charges \u00e0 payer": {}
+ }
+ },
+ "44-\u00c9tat et collectivit\u00e9s publiques (PASSIF)": {
+ "441-\u00c9tat, imp\u00f4t sur les b\u00e9n\u00e9fices": {},
+ "442-\u00c9tat, autres imp\u00f4ts et taxes": {
+ "4421-Imp\u00f4ts et taxes d\u2019\u00c9tat": {},
+ "4422-Imp\u00f4ts et taxes pour les collectivit\u00e9s publiques": {},
+ "4423-Imp\u00f4ts et taxes recouvrables sur des obligataires": {},
+ "4424-Imp\u00f4ts et taxes recouvrables sur des associ\u00e9s": {},
+ "4426-Droits de douane": {},
+ "4428-Autres imp\u00f4ts et taxes": {}
+ },
+ "444-\u00c9tat, TVA due ou cr\u00e9dit de TVA": {
+ "4441-\u00c9tat, TVA due": {},
+ "4449-\u00c9tat, cr\u00e9dit de TVA \u00e0 reporter": {}
+ },
+ "446-\u00c9tat, autres taxes sur le chiffre d\u2019affaires": {},
+ "447-\u00c9tat, imp\u00f4ts retenus \u00e0 la source": {
+ "4471-Imp\u00f4t G\u00e9n\u00e9ral sur le revenu": {},
+ "4472-Imp\u00f4ts sur salaires": {},
+ "4473-Contribution nationale": {},
+ "4474-Contribution nationale de solidarit\u00e9": {},
+ "4478-Autres imp\u00f4ts et contributions": {}
+ }
+ },
+ "46-Apporteurs, associ\u00e9s et groupe (PASSIF)": {
+ "461-Apporteurs, op\u00e9rations sur le capital (PASSIF)": {
+ "4611-Apporteurs, apports en nature": {},
+ "4612-Apporteurs, apports en num\u00e9raire": {},
+ "4615-Apporteurs, versements re\u00e7us sur augmentation de capital": {},
+ "4616-Apporteurs, versements anticip\u00e9s": {},
+ "4617-Apporteurs d\u00e9faillants": {},
+ "4619-Apporteurs, capital \u00e0 rembourser": {}
+ },
+ "462-Associ\u00e9s, comptes courants": {
+ "4621-Principal": {},
+ "4626-Int\u00e9r\u00eats courus": {}
+ },
+ "463-Associ\u00e9s, op\u00e9rations faites en commun et GIE": {
+ "4631-Op\u00e9rations courantes": {},
+ "4636-Int\u00e9r\u00eats courus": {}
+ },
+ "465-Associ\u00e9s, dividendes \u00e0 payer": {},
+ "466-Groupe, comptes courants": {}
+ },
+ "47-D\u00e9biteurs et cr\u00e9diteurs divers (PASSIF)": {
+ "471-D\u00e9biteurs et cr\u00e9diteurs divers": {
+ "4711-D\u00e9biteurs divers": {},
+ "4712-Cr\u00e9diteurs divers": {},
+ "4713-Obligataires": {},
+ "4715-R\u00e9mun\u00e9rations d\u2019administrateurs": {},
+ "4716-Compte d\u2019affacturage": {},
+ "4717-D\u00e9biteurs divers retenues de garantie": {},
+ "4718-Apport, compte de fusion et op\u00e9rations assimil\u00e9es": {},
+ "4719-Bons de souscription d\u2019actions et d\u2019obligations": {}
+ },
+ "474-Compte de r\u00e9partition p\u00e9riodique des charges et des produits (PASSIF)": {
+ "4746-Compte de r\u00e9partition p\u00e9riodique des charges": {}
+ },
+ "475-Compte transitoire, ajustement sp\u00e9cial li\u00e9 \u00e0 la r\u00e9vision du SYSCOHADA (PASSIF)": {
+ "4752-Compte passif": {}
+ },
+ "477-Produits constat\u00e9s d\u2019avance": {},
+ "479-\u00c9carts de conversion passif": {
+ "4791-Augmentation des cr\u00e9ances d\u2019exploitation": {},
+ "4792-Augmentation des cr\u00e9ances financi\u00e8res": {},
+ "4793-Diminution des dettes d\u2019exploitation": {},
+ "4794-Diminution des dettes financi\u00e8res": {},
+ "4797-Diff\u00e9rences d\u2019\u00e9valuation sur instruments de tr\u00e9sorerie": {},
+ "4798-Diff\u00e9rences compens\u00e9es par couverture de change": {}
+ }
+ },
+ "48-Cr\u00e9ances et dettes hors activit\u00e9s ordinaires (HAO) (PASSIF)": {
+ "481-Fournisseurs d\u2019investissements": {
+ "4811-Immobilisations incorporelles": {},
+ "4812-Immobilisations corporelles": {},
+ "4813-Versements restant \u00e0 effectuer sur titres de participation et titres immobilis\u00e9s non lib\u00e9r\u00e9s": {},
+ "4816-R\u00e9serve de propri\u00e9t\u00e9": {},
+ "4817-Retenues de garantie": {},
+ "4818-Factures non parvenues": {}
+ },
+ "482-Fournisseurs d\u2019investissements, effets \u00e0 payer": {
+ "4821-Immobilisations incorporelles": {},
+ "4822-Immobilisations corporelles": {}
+ },
+ "484-Autres dettes hors activit\u00e9s ordinaires (HAO)": {
+ "4887-Produits": {}
+ }
+ },
+ "49-D\u00e9pr\u00e9ciations et provisions pour risques \u00e0 court terme (tiers) (PASSIF)": {
+ "490-D\u00e9pr\u00e9ciations des comptes fournisseurs": {},
+ "492-D\u00e9pr\u00e9ciations des comptes personnel": {},
+ "493-D\u00e9pr\u00e9ciations des comptes organismes sociaux": {},
+ "494-D\u00e9pr\u00e9ciations des comptes \u00c9tat et collectivit\u00e9s publiques": {},
+ "495-D\u00e9pr\u00e9ciations des comptes organismes internationaux": {}
+ },
+ "root_type": "Liability"
+ },
+ "5-Comptes de tr\u00e9sorerie": {
+ "50-Titres de placement": {
+ "501-Titres du tr\u00e9sor et bons de caisse \u00e0 court terme": {
+ "5011-Titres du Tr\u00e9sor \u00e0 court terme": {},
+ "5012-Titres d\u2019organismes financiers": {},
+ "5013-Bons de caisse \u00e0 court terme": {},
+ "5016-Frais d\u2019acquisition des titres de tr\u00e9sor et bons de caisse": {}
+ },
+ "502-Actions": {
+ "5021-Actions ou parts propres": {},
+ "5022-Actions cot\u00e9es": {},
+ "5023-Actions non cot\u00e9es": {},
+ "5024-Actions d\u00e9membr\u00e9es (certificats d\u2019investissement, droits de vote)": {},
+ "5025-Autres actions": {},
+ "5026-Frais d\u2019acquisition des actions": {}
+ },
+ "503-Obligations": {
+ "5031-Obligations \u00e9mises par la soci\u00e9t\u00e9 et rachet\u00e9es par elle": {},
+ "5032-Obligations cot\u00e9es": {},
+ "5033-Obligations non cot\u00e9es": {},
+ "5035-Autres obligations": {},
+ "5036-Frais d\u2019acquisition des obligations": {}
+ },
+ "504-Bons de souscription": {
+ "5042-Bons de souscription d\u2019actions": {},
+ "5043-Bons de souscription d\u2019obligations": {}
+ },
+ "505-Titres n\u00e9gociables hors r\u00e9gion": {},
+ "506-Int\u00e9r\u00eats courus": {
+ "5061-Titres du Tr\u00e9sor et bons de caisse \u00e0 court terme": {},
+ "5062-Actions": {},
+ "5063-Obligations": {}
+ },
+ "508-Autres titres de placement et cr\u00e9ances assimil\u00e9es": {}
+ },
+ "51-Valeurs \u00e0 encaisser": {
+ "511-Effets \u00e0 encaisser": {},
+ "512-Effets \u00e0 l\u2019encaissement": {},
+ "513-Ch\u00e8ques \u00e0 encaisser": {},
+ "514-Ch\u00e8ques \u00e0 l\u2019encaissement": {},
+ "515-Cartes de cr\u00e9dit \u00e0 encaisser": {},
+ "518-Autres valeurs \u00e0 l\u2019encaissement": {
+ "5181-Warrants": {},
+ "5182-Billets de fonds": {},
+ "5185-Ch\u00e8ques de voyage": {},
+ "5186-Coupons \u00e9chus": {},
+ "5187-Int\u00e9r\u00eats \u00e9chus des obligations": {}
+ }
+ },
+ "52-Banques": {
+ "521-Banques locales": {
+ "5211-Banques en monnaie nationale": {
+ "account_type": "Bank"
+ },
+ "5215-Banques en devises": {
+ "account_type": "Bank"
+ },
+ "account_type": "Bank"
+ },
+ "522-Banques autres \u00c9tats r\u00e9gion": {},
+ "523-Banques autres \u00c9tats zone mon\u00e9taire": {},
+ "524-Banques hors zone mon\u00e9taire": {},
+ "525-Banques d\u00e9p\u00f4t \u00e0 terme": {},
+ "526-Banques, int\u00e9r\u00eats courus": {
+ "5261-Banque, int\u00e9r\u00eats courus, charges \u00e0 payer": {},
+ "5267-Banque, int\u00e9r\u00eats courus, produits \u00e0 recevoir": {}
+ }
+ },
+ "53-\u00c9tablissements financiers et assimil\u00e9s": {
+ "531-Ch\u00e8ques postaux": {},
+ "532-Tr\u00e9sor": {},
+ "533-Soci\u00e9t\u00e9s de gestion et d\u2019interm\u00e9diation (SGI)": {},
+ "536-\u00c9tablissements financiers, int\u00e9r\u00eats courus": {},
+ "538-Autres organismes financiers": {}
+ },
+ "54-Instruments de tr\u00e9sorerie": {
+ "541-Options de taux d\u2019int\u00e9r\u00eat": {},
+ "542-Options de taux de change": {},
+ "543-Options de taux boursiers": {},
+ "544-Instruments de march\u00e9s \u00e0 terme": {},
+ "545-Avoirs d\u2019or et autres m\u00e9taux pr\u00e9cieux": {}
+ },
+ "55-Instruments de monnaie \u00e9lectronique": {
+ "551-Monnaie \u00e9lectronique carte carburant": {},
+ "552-Monnaie \u00e9lectronique t\u00e9l\u00e9phone portable": {},
+ "553-Monnaie \u00e9lectronique carte p\u00e9age": {},
+ "554-Porte-monnaie \u00e9lectronique": {},
+ "558-Autres instruments de monnaies \u00e9lectroniques": {}
+ },
+ "56-Banques, cr\u00e9dits de tr\u00e9sorerie et d\u2019escompte": {
+ "561-Cr\u00e9dits de tr\u00e9sorerie": {},
+ "564-Escompte de cr\u00e9dits de campagne": {},
+ "565-Escompte de cr\u00e9dits ordinaires": {},
+ "566-Banques, cr\u00e9dits de tr\u00e9sorerie, int\u00e9r\u00eats courus": {}
+ },
+ "57-Caisse": {
+ "571-Caisse si\u00e8ge social": {
+ "5711-Caisse en monnaie nationale": {},
+ "5712-Caisse en devises": {}
+ },
+ "572-Caisse succursale A": {
+ "5721-En monnaie nationale": {},
+ "5722-En devises": {}
+ },
+ "573-Caisse succursale B": {
+ "5731-En monnaie nationale": {},
+ "5732-En devises": {}
+ }
+ },
+ "58-R\u00e9gies d\u2019avances, accr\u00e9ditifs et virements internes": {
+ "581-R\u00e9gies d\u2019avance": {},
+ "582-Accr\u00e9ditifs": {},
+ "585-Virements de fonds": {},
+ "588-Autres virements internes": {}
+ },
+ "59-D\u00e9pr\u00e9ciations et provisions pour risque \u00e0 court terme": {
+ "590-D\u00e9pr\u00e9ciations des titres de placement": {},
+ "591-D\u00e9pr\u00e9ciations des titres et valeurs \u00e0 encaisser": {},
+ "592-D\u00e9pr\u00e9ciations des comptes banques": {},
+ "593-D\u00e9pr\u00e9ciations des comptes \u00e9tablissements financiers et assimil\u00e9s": {},
+ "594-D\u00e9pr\u00e9ciations des comptes d\u2019instruments de tr\u00e9sorerie": {},
+ "599-Provisions pour risque \u00e0 court terme \u00e0 caract\u00e8re financier": {}
+ },
+ "root_type": "Asset"
+ },
+ "6-Comptes de charges des activit\u00e9s ordinaires": {
+ "60-Achats et variations de stocks": {
+ "601-Achats de marchandises": {
+ "6011-Dans la R\u00e9gion": {},
+ "6012-Hors R\u00e9gion": {},
+ "6013-Aux entit\u00e9s du groupe dans la R\u00e9gion": {},
+ "6014-Aux entit\u00e9s du groupe hors R\u00e9gion": {},
+ "6015-Frais sur achats": {},
+ "6019-Rabais, remises et ristournes obtenus (non ventil\u00e9s)": {}
+ },
+ "602-Achats de mati\u00e8res premi\u00e8res et fournitures li\u00e9es": {
+ "6021-Dans la R\u00e9gion": {},
+ "6022-Hors R\u00e9gion": {},
+ "6023-Aux entit\u00e9s du groupe dans la R\u00e9gion": {},
+ "6024-Aux entit\u00e9s du groupe hors R\u00e9gion": {},
+ "6025-Frais sur achats": {},
+ "6029-Rabais, remises et ristournes obtenus (non ventil\u00e9s)": {}
+ },
+ "603-Variations des stocks de biens achet\u00e9s": {
+ "6031-Variations des stocks de marchandises": {},
+ "6032-Variations des stocks de mati\u00e8res premi\u00e8res et fournitures li\u00e9es": {},
+ "6033-Variations des stocks d\u2019autres approvisionnements": {}
+ },
+ "604-Achats stock\u00e9s de mati\u00e8res et fournitures consommables": {
+ "6041-Mati\u00e8res consommables": {},
+ "6042-Mati\u00e8res combustibles": {},
+ "6043-Produits d\u2019entretien": {},
+ "6044-Fournitures d\u2019atelier et d\u2019usine": {},
+ "6045-Frais sur achat": {},
+ "6046-Fournitures de magasin": {},
+ "6047-Fournitures de bureau": {},
+ "6049-Rabais, remises et ristournes obtenus (non ventil\u00e9s)": {}
+ },
+ "605-Autres achats": {
+ "6051-Fournitures non stockables Eau": {},
+ "6052-Fournitures non stockables \u00c9lectricit\u00e9": {},
+ "6053-Fournitures non stockables Autres \u00e9nergies": {},
+ "6054-Fournitures d\u2019entretien non stockables": {},
+ "6055-Fournitures de bureau non stockables": {},
+ "6056-Achats de petit mat\u00e9riel et outillage": {},
+ "6057-Achats d\u2019\u00e9tudes et prestations de services": {},
+ "6058-Achats de travaux, mat\u00e9riels et \u00e9quipements": {},
+ "6059-Rabais, remises et ristournes obtenus (non ventil\u00e9s)": {}
+ },
+ "608-Achats d\u2019emballages": {
+ "6081-Emballages perdus": {},
+ "6082-Emballages r\u00e9cup\u00e9rables non identifiables": {},
+ "6083-Emballages \u00e0 usage mixte": {},
+ "6085-Frais sur achats": {},
+ "6089-Rabais, remises et ristournes obtenus (non ventil\u00e9s)": {}
+ }
+ },
+ "61-Transports": {
+ "612-Transports sur ventes": {},
+ "613-Transports pour le compte de tiers": {},
+ "614-Transports du personnel": {},
+ "616-Transports de plis": {},
+ "618-Autres frais de transport": {
+ "6181-Voyages et d\u00e9placements": {},
+ "6182-Transports entre \u00e9tablissements ou chantiers": {},
+ "6183-Transports administratifs": {}
+ }
+ },
+ "62-Services ext\u00e9rieurs": {
+ "621-Sous-traitance g\u00e9n\u00e9rale": {},
+ "622-Locations, charges locatives": {
+ "6221-Locations de terrains": {},
+ "6222-Locations de b\u00e2timents": {},
+ "6223-Locations de mat\u00e9riels et outillages": {},
+ "6224-Malis sur emballages": {},
+ "6225-Locations d\u2019emballages": {},
+ "6226-Fermages et loyers du foncier": {},
+ "6228-Locations et charges locatives diverses": {}
+ },
+ "623-Redevances de location acquisition": {
+ "6232-Cr\u00e9dit-bail immobilier": {},
+ "6233-Cr\u00e9dit-bail mobilier": {},
+ "6234-Location-vente": {},
+ "6238-Autres contrats de location acquisition": {}
+ },
+ "624-Entretien, r\u00e9parations, remise en \u00e9tat et maintenance": {
+ "6241-Entretien et r\u00e9parations des biens immobiliers": {},
+ "6242-Entretien et r\u00e9parations des biens mobiliers": {},
+ "6243-Maintenance": {},
+ "6244-Charges de d\u00e9mant\u00e8lement et remise en \u00e9tat": {},
+ "6248-Autres entretiens et r\u00e9parations": {}
+ },
+ "625-Primes d\u2019assurance": {
+ "6251-Assurances multirisques": {},
+ "6252-Assurances mat\u00e9riel de transport": {},
+ "6253-Assurances risques d\u2019exploitation": {},
+ "6254-Assurances responsabilit\u00e9 du producteur": {},
+ "6255-Assurances insolvabilit\u00e9 clients": {},
+ "6257-Assurances transport sur ventes": {},
+ "6258-Autres primes d\u2019assurances": {}
+ },
+ "626-\u00c9tudes, recherches et documentation": {
+ "6261-\u00c9tudes et recherches": {},
+ "6265-Documentation g\u00e9n\u00e9rale": {},
+ "6266-Documentation technique": {}
+ },
+ "627-Publicit\u00e9, publications, relations publiques": {
+ "6271-Annonces, insertions": {},
+ "6272-Catalogues, imprim\u00e9s publicitaires": {},
+ "6273-\u00c9chantillons": {},
+ "6274-Foires et expositions": {},
+ "6275-Publications": {},
+ "6276-Cadeaux \u00e0 la client\u00e8le": {},
+ "6277-Frais de colloques, s\u00e9minaires, conf\u00e9rences": {},
+ "6278-Autres charges de publicit\u00e9 et relations publiques": {}
+ },
+ "628-Frais de t\u00e9l\u00e9communications": {
+ "6281-Frais de t\u00e9l\u00e9phone": {},
+ "6282-Frais de t\u00e9lex": {},
+ "6283-Frais de t\u00e9l\u00e9copie": {},
+ "6288-Autres frais de t\u00e9l\u00e9communications": {}
+ }
+ },
+ "63-Autres services ext\u00e9rieurs": {
+ "631-Frais bancaires": {
+ "6311-Frais sur titres (vente, garde)": {},
+ "6312-Frais sur effets": {},
+ "6313-Location de coffres": {},
+ "6314-Commissions d\u2019affacturage": {},
+ "6315-Commissions sur cartes de cr\u00e9dit": {},
+ "6316-Frais d\u2019\u00e9mission d\u2019emprunts": {},
+ "6317-Frais sur instruments monnaie \u00e9lectronique": {},
+ "6318-Autres frais bancaires": {}
+ },
+ "632-R\u00e9mun\u00e9rations d\u2019interm\u00e9diaires et de conseils": {
+ "6322-Commissions et courtages sur ventes": {},
+ "6324-Honoraires des professions r\u00e9glement\u00e9es": {},
+ "6325-Frais d\u2019actes et de contentieux": {},
+ "6326-R\u00e9mun\u00e9rations d\u2019affacturage": {},
+ "6327-R\u00e9mun\u00e9rations des autres prestataires de services": {},
+ "6328-Divers frais": {}
+ },
+ "633-Frais de formation du personnel": {},
+ "634-Redevances pour brevets, licences, logiciels, concessions et droits et valeurs similaires": {
+ "6342-Redevances pour brevets, licences": {},
+ "6343-Redevances pour logiciels": {},
+ "6344-Redevances pour marques": {},
+ "6345-Redevances pour sites internet": {},
+ "6346-Redevances pour concessions, droits et valeurs similaires": {}
+ },
+ "635-Cotisations": {
+ "6351-Cotisations": {},
+ "6358-Concours divers": {}
+ },
+ "637-R\u00e9mun\u00e9rations de personnel ext\u00e9rieur \u00e0 l\u2019entit\u00e9": {
+ "6371-Personnel int\u00e9rimaire": {},
+ "6372-Personnel d\u00e9tach\u00e9 ou pr\u00eat\u00e9 \u00e0 l\u2019entit\u00e9": {}
+ },
+ "638-Autres charges externes": {
+ "6381-Frais de recrutement du personnel": {},
+ "6382-Frais de d\u00e9m\u00e9nagement": {},
+ "6383-R\u00e9ceptions": {},
+ "6384-Missions": {},
+ "6385-Charges de copropri\u00e9t\u00e9": {}
+ }
+ },
+ "64-Imp\u00f4ts et taxes": {
+ "641-Imp\u00f4ts et taxes directs": {
+ "6411-Imp\u00f4ts fonciers et taxes annexes": {},
+ "6412-Patentes, licences et taxes annexes": {},
+ "6413-Taxes sur appointements et salaires": {},
+ "6414-Taxes d\u2019apprentissage": {},
+ "6415-Formation professionnelle continue": {},
+ "6418-Autres imp\u00f4ts et taxes directs": {}
+ },
+ "645-Imp\u00f4ts et taxes indirects": {},
+ "646-Droits d\u2019enregistrement": {
+ "6461-Droits de mutation": {},
+ "6462-Droits de timbre": {},
+ "6463-Taxes sur les v\u00e9hicules de soci\u00e9t\u00e9": {},
+ "6464-Vignettes": {},
+ "6468-Autres droits": {}
+ },
+ "647-P\u00e9nalit\u00e9s, amendes fiscales": {
+ "6471-P\u00e9nalit\u00e9s d\u2019assiette, imp\u00f4ts directs": {},
+ "6472-P\u00e9nalit\u00e9s d\u2019assiette, imp\u00f4ts indirects": {},
+ "6473-P\u00e9nalit\u00e9s de recouvrement, imp\u00f4ts directs": {},
+ "6474-P\u00e9nalit\u00e9s de recouvrement, imp\u00f4ts indirects": {},
+ "6478-Autres p\u00e9nalit\u00e9s et amendes fiscales": {}
+ },
+ "648-Autres imp\u00f4ts et taxes": {}
+ },
+ "65-Autres charges": {
+ "651-Pertes sur cr\u00e9ances clients et autres d\u00e9biteurs": {
+ "6511-Clients": {},
+ "6515-Autres d\u00e9biteurs": {}
+ },
+ "652-Quote-part de r\u00e9sultat sur op\u00e9rations faites en commun": {
+ "6521-Quote-part transf\u00e9r\u00e9e de b\u00e9n\u00e9fices (comptabilit\u00e9 du g\u00e9rant)": {},
+ "6525-Pertes imput\u00e9es par transfert (comptabilit\u00e9 des associ\u00e9s non g\u00e9rants)": {}
+ },
+ "654-Valeurs comptables des cessions courantes d\u2019immobilisations": {
+ "6541-Immobilisations incorporelles": {},
+ "6542-Immobilisations corporelles": {}
+ },
+ "656-Perte de change sur cr\u00e9ances et dettes commerciale": {},
+ "657-P\u00e9nalit\u00e9s et amendes p\u00e9nales": {},
+ "658-Charges diverses": {
+ "6581-Indemnit\u00e9s de fonction et autres r\u00e9mun\u00e9rations d\u2019administrateurs": {},
+ "6582-Dons": {},
+ "6583-M\u00e9c\u00e9nat": {},
+ "6588-Autres charges diverses": {}
+ },
+ "659-Charges pour d\u00e9pr\u00e9ciations et provisions pour risques \u00e0 court terme d\u2019exploitation": {
+ "6591-Sur risques \u00e0 court terme": {},
+ "6593-Sur stocks": {},
+ "6594-Sur cr\u00e9ances": {},
+ "6598-Autres charges pour d\u00e9pr\u00e9ciations et provisions pour risques \u00e0 court terme": {}
+ }
+ },
+ "66-Charges de personnel": {
+ "661-R\u00e9mun\u00e9rations directes vers\u00e9es au personnel national": {
+ "6611-Appointements salaires et commissions": {},
+ "6612-Primes et gratifications": {},
+ "6613-Cong\u00e9s pay\u00e9s": {},
+ "6614-Indemnit\u00e9s de pr\u00e9avis, de licenciement et de recherche d\u2019embauche": {},
+ "6615-Indemnit\u00e9s de maladie vers\u00e9es aux travailleurs": {},
+ "6616-Suppl\u00e9ment familial": {},
+ "6617-Avantages en nature": {},
+ "6618-Autres r\u00e9mun\u00e9rations directes": {}
+ },
+ "662-R\u00e9mun\u00e9rations directes vers\u00e9es au personnel non national": {
+ "6621-Appointements salaires et commissions": {},
+ "6622-Primes et gratifications": {},
+ "6623-Cong\u00e9s pay\u00e9s": {},
+ "6624-Indemnit\u00e9s de pr\u00e9avis, de licenciement et de recherche d\u2019embauche": {},
+ "6625-Indemnit\u00e9s de maladie vers\u00e9es aux travailleurs": {},
+ "6626-Suppl\u00e9ment familial": {},
+ "6627-Avantages en nature": {},
+ "6628-Autres r\u00e9mun\u00e9rations directes": {}
+ },
+ "663-Indemnit\u00e9s forfaitaires vers\u00e9es au personnel": {
+ "6631-Indemnit\u00e9s de logement": {},
+ "6632-Indemnit\u00e9s de repr\u00e9sentation": {},
+ "6633-Indemnit\u00e9s d\u2019expatriation": {},
+ "6634-Indemnit\u00e9s de transport": {},
+ "6638-Autres indemnit\u00e9s et avantages divers": {}
+ },
+ "664-Charges sociales": {
+ "6641-Charges sociales sur r\u00e9mun\u00e9ration du personnel national": {},
+ "6642-Charges sociales sur r\u00e9mun\u00e9ration du personnel non national": {}
+ },
+ "666-R\u00e9mun\u00e9rations et charges sociales de l\u2019exploitant individuel": {
+ "6661-R\u00e9mun\u00e9ration du travail de l\u2019exploitant": {},
+ "6662-Charges sociales": {}
+ },
+ "667-R\u00e9mun\u00e9ration transf\u00e9r\u00e9e de personnel ext\u00e9rieur": {
+ "6671-Personnel int\u00e9rimaire": {},
+ "6672-Personnel d\u00e9tach\u00e9 ou pr\u00eat\u00e9 \u00e0 l\u2019entit\u00e9": {}
+ },
+ "668-Autres charges sociales": {
+ "6681-Versements aux syndicats et comit\u00e9s d\u2019entreprise, d\u2019\u00e9tablissement": {},
+ "6682-Versements aux comit\u00e9s d\u2019hygi\u00e8ne et de s\u00e9curit\u00e9": {},
+ "6683-Versements et contributions aux autres \u0153uvres sociales": {},
+ "6684-M\u00e9decine du travail et pharmacie": {},
+ "6685-Assurances et organismes de sant\u00e9": {},
+ "6686-Assurances retraite et fonds de pension": {},
+ "6687-Majorations et p\u00e9nalit\u00e9s sociales": {},
+ "6688-Charges sociales diverses": {}
+ }
+ },
+ "67-Frais financiers et charges assimil\u00e9es": {
+ "671-Int\u00e9r\u00eats des emprunts": {
+ "6711-Emprunts obligataires": {},
+ "6712-Emprunts aupr\u00e8s des \u00e9tablissements de cr\u00e9dit": {},
+ "6713-Dettes li\u00e9es \u00e0 des participations": {},
+ "6714-Primes de remboursement des obligations": {}
+ },
+ "672-Int\u00e9r\u00eats dans loyers de location acquisition": {
+ "6722-Int\u00e9r\u00eats dans loyers de location acquisition / cr\u00e9dit-bail immobilier": {},
+ "6723-Int\u00e9r\u00eats dans loyers de location acquisition / cr\u00e9dit-bail mobilier": {},
+ "6724-Int\u00e9r\u00eats dans loyers de location acquisition / location-vente": {},
+ "6728-Int\u00e9r\u00eats dans loyers des autres locations acquisition": {}
+ },
+ "673-Escomptes accord\u00e9s": {},
+ "674-Autres int\u00e9r\u00eats": {
+ "6741-Avances re\u00e7ues et d\u00e9p\u00f4ts cr\u00e9diteurs": {},
+ "6742-Comptes courants bloqu\u00e9s": {},
+ "6743-Int\u00e9r\u00eats sur obligations cautionn\u00e9es": {},
+ "6744-Int\u00e9r\u00eats sur dettes commerciales": {},
+ "6745-Int\u00e9r\u00eats bancaires et sur op\u00e9rations de financement (escompte...)": {},
+ "6748-Int\u00e9r\u00eats sur dettes diverses": {}
+ },
+ "675-Escomptes des effets de commerce": {},
+ "676-Pertes de change financi\u00e8res": {},
+ "677-Pertes sur titres de placement": {
+ "6771-Pertes sur cessions de titres de placement": {},
+ "6772-Mali provenant d\u2019attribution gratuite d\u2019actions au personnel salari\u00e9 et aux dirigeants": {}
+ },
+ "678-Pertes et charges sur risques financiers": {
+ "6781-Sur rentes viag\u00e8res": {},
+ "6782-Sur op\u00e9rations financi\u00e8res": {},
+ "6784-Sur instruments de tr\u00e9sorerie": {}
+ },
+ "679-Charges pour d\u00e9pr\u00e9ciations et provisions pour risques \u00e0 court terme financi\u00e8res": {
+ "6791-Sur risques financiers": {},
+ "6795-Sur titres de placement": {},
+ "6798-Autres charges pour d\u00e9pr\u00e9ciations et provisions pour risques \u00e0 court terme financi\u00e8res": {}
+ }
+ },
+ "68-Dotations aux amortissements": {
+ "681-Dotations aux amortissements d\u2019exploitation": {
+ "6812-Dotations aux amortissements des immobilisations incorporelles": {},
+ "6813-Dotations aux amortissements des immobilisations corporelles": {}
+ }
+ },
+ "69-Dotations aux provisions et aux d\u00e9pr\u00e9ciations": {
+ "691-Dotations aux provisions et aux d\u00e9pr\u00e9ciations d\u2019exploitation": {
+ "6911-Dotations aux provisions pour risques et charges": {},
+ "6913-Dotations aux d\u00e9pr\u00e9ciations des immobilisations incorporelles": {},
+ "6914-Dotations aux d\u00e9pr\u00e9ciations des immobilisations corporelles": {}
+ },
+ "697-Dotations aux provisions et aux d\u00e9pr\u00e9ciations financi\u00e8res": {
+ "6971-Dotations aux provisions pour risques et charges": {},
+ "6972-Dotations aux d\u00e9pr\u00e9ciations des immobilisations financi\u00e8res": {}
+ }
+ },
+ "root_type": "Expense"
+ },
+ "7-Comptes de produits des activit\u00e9s ordinaires": {
+ "70-Ventes": {
+ "701-Ventes de marchandises": {
+ "7011-Dans la R\u00e9gion": {},
+ "7012-Hors R\u00e9gion": {},
+ "7013-Aux entit\u00e9s du groupe dans la R\u00e9gion": {},
+ "7014-Aux entit\u00e9s du groupe hors R\u00e9gion": {},
+ "7015-Sur internet": {},
+ "7019-Rabais, remises, ristournes accord\u00e9s (non ventil\u00e9s)": {}
+ },
+ "702-Ventes de produits finis": {
+ "7021-Dans la R\u00e9gion": {},
+ "7022-Hors R\u00e9gion": {},
+ "7023-Aux entit\u00e9s du groupe dans la R\u00e9gion": {},
+ "7024-Aux entit\u00e9s du groupe hors R\u00e9gion": {},
+ "7025-Sur internet": {},
+ "7029-Rabais, remises, ristournes accord\u00e9s (non ventil\u00e9s)": {}
+ },
+ "703-Ventes de produits interm\u00e9diaires": {
+ "7031-Dans la R\u00e9gion": {},
+ "7032-Hors R\u00e9gion": {},
+ "7033-Aux entit\u00e9s du groupe dans la R\u00e9gion": {},
+ "7034-Aux entit\u00e9s du groupe hors R\u00e9gion": {},
+ "7035-Sur internet": {},
+ "7039-Rabais, remises, ristournes accord\u00e9s (non ventil\u00e9s)": {}
+ },
+ "704-Ventes de produits r\u00e9siduels": {
+ "7041-Dans la R\u00e9gion": {},
+ "7042-Hors R\u00e9gion": {},
+ "7043-Aux entit\u00e9s du groupe dans la R\u00e9gion": {},
+ "7044-Aux entit\u00e9s du groupe hors R\u00e9gion": {},
+ "7045-Sur internet": {},
+ "7049-Rabais, remises, ristournes accord\u00e9s (non ventil\u00e9s)": {}
+ },
+ "705-Travaux factur\u00e9s": {
+ "7051-Dans la R\u00e9gion": {},
+ "7052-Hors R\u00e9gion": {},
+ "7053-Aux entit\u00e9s du groupe dans la R\u00e9gion": {},
+ "7054-Aux entit\u00e9s du groupe hors R\u00e9gion": {},
+ "7055-Sur internet": {},
+ "7059-Rabais, remises, ristournes accord\u00e9s (non ventil\u00e9s)": {}
+ },
+ "706-Services vendus": {
+ "7061-Dans la R\u00e9gion": {},
+ "7062-Hors R\u00e9gion": {},
+ "7063-Aux entit\u00e9s du groupe dans la R\u00e9gion": {},
+ "7064-Aux entit\u00e9s du groupe hors R\u00e9gion": {},
+ "7065-Sur internet": {},
+ "7069-Rabais, remises, ristournes accord\u00e9s (non ventil\u00e9s)": {}
+ },
+ "707-Produits accessoires": {
+ "7071-Ports, emballages perdus et autres frais factur\u00e9s": {},
+ "7072-Commissions et courtages": {},
+ "7073-Locations": {},
+ "7074-Bonis sur reprises et cessions d\u2019emballages": {},
+ "7075-Mise \u00e0 disposition de personnel": {},
+ "7076-Redevances pour brevets, logiciels, marques et droits similaires": {},
+ "7077-Services exploit\u00e9s dans l\u2019int\u00e9r\u00eat du personnel": {},
+ "7078-Autres produits accessoires": {}
+ }
+ },
+ "71-Subventions d\u2019exploitation": {
+ "711-Sur produits \u00e0 l\u2019exportation": {},
+ "712-Sur produits \u00e0 l\u2019importation": {},
+ "713-Sur produits de p\u00e9r\u00e9quation": {},
+ "714-Indemnit\u00e9s et subventions d\u2019exploitation (entit\u00e9 agricole)": {},
+ "718-Autres subventions d\u2019exploitation": {
+ "7181-Vers\u00e9es par l\u2019\u00c9tat et les collectivit\u00e9s publiques": {},
+ "7182-Vers\u00e9es par les organismes internationaux": {},
+ "7183-Vers\u00e9es par des tiers": {}
+ }
+ },
+ "72-Production immobilis\u00e9e": {
+ "721-Immobilisations incorporelles": {},
+ "722-Immobilisations corporelles": {
+ "7221-Immobilisations corporelles (hors actifs biologiques)": {},
+ "7222-Immobilisations corporelles (actifs biologiques)": {}
+ },
+ "724-Production auto-consomm\u00e9e": {},
+ "726-Immobilisations financi\u00e8res": {}
+ },
+ "73-Variations des stocks de biens et de services produits": {
+ "734-Variations des stocks de produits en cours": {
+ "7341-Produits en cours": {},
+ "7342-Travaux en cours": {}
+ },
+ "735-Variations des en-cours de services": {
+ "7351-\u00c9tudes en cours": {},
+ "7352-Prestations de services en cours": {}
+ },
+ "736-Variations des stocks de produits finis": {},
+ "737-Variations des stocks de produits interm\u00e9diaires et r\u00e9siduels": {
+ "7371-Produits interm\u00e9diaires": {},
+ "7372-Produits r\u00e9siduels": {}
+ }
+ },
+ "75-Autres produits": {
+ "751-Profits sur cr\u00e9ances clients et autres d\u00e9biteurs": {},
+ "752-Quote-part de r\u00e9sultat sur op\u00e9rations faites en commun": {
+ "7521-Quote-part transf\u00e9r\u00e9e de pertes (comptabilit\u00e9 du g\u00e9rant)": {},
+ "7525-B\u00e9n\u00e9fices attribu\u00e9s par transfert (comptabilit\u00e9 des associ\u00e9s non g\u00e9rants)": {}
+ },
+ "754-Produits des cessions courantes d\u2019immobilisations": {
+ "7541-Immobilisations incorporelles": {},
+ "7542-Immobilisations corporelles": {}
+ },
+ "756-Gains de change sur cr\u00e9ances et dettes commerciales": {},
+ "758-Produits divers": {
+ "7581-Indemnit\u00e9s de fonction et autres r\u00e9mun\u00e9rations d\u2019administrateurs": {},
+ "7582-Indemnit\u00e9s d\u2019assurances re\u00e7ues": {},
+ "7588-Autres produits divers": {}
+ },
+ "759-Reprises de charges pour d\u00e9pr\u00e9ciations et provisions pour risques \u00e0 court terme d\u2019exploitation": {
+ "7591-Sur risques \u00e0 court terme": {},
+ "7593-Sur stocks": {},
+ "7594-Sur cr\u00e9ances": {},
+ "7598-Sur autres charges pour d\u00e9pr\u00e9ciations et provisions pour risques \u00e0 court terme d\u2019exploitation": {}
+ }
+ },
+ "77-Revenus financiers et produits assimil\u00e9s": {
+ "771-Int\u00e9r\u00eats de pr\u00eats et cr\u00e9ances diverses": {
+ "7712-Int\u00e9r\u00eats de pr\u00eats": {},
+ "7713-Int\u00e9r\u00eats sur cr\u00e9ances diverses": {}
+ },
+ "772-Revenus de participations et autres titres immobilis\u00e9s": {
+ "7721-Revenus des titres de participation": {},
+ "7722-Revenus autres titres immobilis\u00e9s": {}
+ },
+ "773-Escomptes obtenus": {},
+ "774-Revenus de placement": {
+ "7745-Revenus des obligations": {},
+ "7746-Revenus des titres de placement": {}
+ },
+ "775-Int\u00e9r\u00eats dans loyers de location acquisition": {},
+ "776-Gains de change financiers": {},
+ "777-Gains sur cessions de titres de placement": {},
+ "778-Gains sur risques financiers": {
+ "7781-Sur rentes viag\u00e8res": {},
+ "7782-Sur op\u00e9rations financi\u00e8res": {},
+ "7784-Sur instruments de tr\u00e9sorerie": {}
+ },
+ "779-Reprises de charges pour d\u00e9pr\u00e9ciations et provisions \u00e0 court terme financi\u00e8res": {
+ "7791-Sur risques financiers": {},
+ "7795-Sur titres de placement": {},
+ "7798-Sur autres charges pour d\u00e9pr\u00e9ciations et provisions pour risques \u00e0 court terme financi\u00e8res": {}
+ }
+ },
+ "78-Transferts de charges": {
+ "781-Transferts de charges d\u2019exploitation": {},
+ "787-Transferts de charges financi\u00e8res": {}
+ },
+ "79-Reprises de provisions, de d\u00e9pr\u00e9ciations et autres": {
+ "791-Reprises de provisions et d\u00e9pr\u00e9ciations d\u2019exploitation": {
+ "7911-Pour risques et charges": {},
+ "7913-Des immobilisations incorporelles": {},
+ "7914-Des immobilisations corporelles": {}
+ },
+ "797-Reprises de provisions et d\u00e9pr\u00e9ciations financi\u00e8res": {
+ "7971-Pour risques et charges": {},
+ "7972-Des immobilisations financi\u00e8res": {}
+ },
+ "798-Reprises d\u2019amortissements": {},
+ "799-Reprises de subventions d\u2019investissement": {}
+ },
+ "root_type": "Income"
+ },
+ "8-Comptes des autres charges et des autres produits (CHARGES)": {
+ "81-Valeurs comptables des cessions d\u2019immobilisations": {
+ "811-Immobilisations incorporelles": {},
+ "812-Immobilisations corporelles": {},
+ "816-Immobilisations financi\u00e8res": {}
+ },
+ "83-Charges hors activit\u00e9s ordinaires": {
+ "831-Charges HAO constat\u00e9es": {},
+ "833-Charges li\u00e9es aux op\u00e9rations de restructuration": {},
+ "834-Pertes sur cr\u00e9ances HAO": {},
+ "835-Dons et lib\u00e9ralit\u00e9s accord\u00e9s": {},
+ "836-Abandons de cr\u00e9ances consentis": {},
+ "837-Charges li\u00e9es aux op\u00e9rations de liquidation": {},
+ "839-Charges pour d\u00e9pr\u00e9ciations et provisions pour risques \u00e0 court terme HAO": {}
+ },
+ "85-Dotations hors activit\u00e9s ordinaires": {
+ "851-Dotations aux provisions r\u00e9glement\u00e9es": {},
+ "852-Dotations aux amortissements HAO": {},
+ "853-Dotations aux d\u00e9pr\u00e9ciations HAO": {},
+ "854-Dotations aux provisions pour risques et charges HAO": {},
+ "858-Autres dotations HAO": {}
+ },
+ "87-Participation des travailleurs": {
+ "871-Participation l\u00e9gale aux b\u00e9n\u00e9fices": {},
+ "874-Participation contractuelle aux b\u00e9n\u00e9fices": {},
+ "878-Autres participations": {}
+ },
+ "89-Imp\u00f4ts sur le r\u00e9sultat": {
+ "891-Imp\u00f4ts sur les b\u00e9n\u00e9fices de l\u2019exercice": {
+ "8911-Activit\u00e9s exerc\u00e9es dans l\u2019\u00c9tat": {},
+ "8912-Activit\u00e9s exerc\u00e9es dans les autres \u00c9tats de la R\u00e9gion": {},
+ "8913-Activit\u00e9s exerc\u00e9es hors R\u00e9gion": {}
+ },
+ "892-Rappel d\u2019imp\u00f4ts sur r\u00e9sultats ant\u00e9rieurs": {},
+ "895-Imp\u00f4t minimum forfaitaire IMF": {},
+ "899-D\u00e9gr\u00e8vements et annulations d\u2019imp\u00f4ts sur r\u00e9sultats ant\u00e9rieurs": {
+ "8991-D\u00e9gr\u00e8vements": {},
+ "8994-Annulations pour pertes r\u00e9troactives": {}
+ }
+ },
+ "root_type": "Expense"
+ },
+ "8-Comptes des autres charges et des autres produits (PRODUITS)": {
+ "82-Produits des cessions d\u2019immobilisations": {
+ "821-Immobilisations incorporelles": {},
+ "822-Immobilisations corporelles": {},
+ "826-Immobilisations financi\u00e8res": {}
+ },
+ "84-Produits hors activit\u00e9s ordinaires": {
+ "841-Produits HAO constat\u00e9s": {},
+ "843-Produits li\u00e9s aux op\u00e9rations de restructuration": {},
+ "844-Indemnit\u00e9s et subventions HAO (entit\u00e9 agricole)": {},
+ "845-Dons et lib\u00e9ralit\u00e9s obtenus": {},
+ "846-Abandons de cr\u00e9ances obtenus": {},
+ "847-Produits li\u00e9s aux op\u00e9rations de liquidation": {},
+ "848-Transferts de charges HAO": {},
+ "849-Reprises de charges pour d\u00e9pr\u00e9ciations et provisions pour risques \u00e0 court terme HAO": {}
+ },
+ "86-Reprises de charges, provisions et d\u00e9pr\u00e9ciations HAO": {
+ "861-Reprises de provisions r\u00e9glement\u00e9es": {},
+ "862-Reprises d\u2019amortissements HAO": {},
+ "863-Reprises de d\u00e9pr\u00e9ciations HAO": {},
+ "864-Reprises de provisions pour risques et charges HAO": {},
+ "868-Autres reprises HAO": {}
+ },
+ "88-Subventions d\u2019\u00e9quilibre": {
+ "881-\u00c9tat": {},
+ "884-Collectivit\u00e9s publiques": {},
+ "886-Groupe": {},
+ "888-Autres": {}
+ },
+ "root_type": "Income"
+ }
+ }
+}
\ No newline at end of file
diff --git a/erpnext/accounts/doctype/account/chart_of_accounts/verified/sn_plan_comptable_avec_code.json b/erpnext/accounts/doctype/account/chart_of_accounts/verified/sn_plan_comptable_avec_code.json
new file mode 100644
index 00000000000..d75ae5d172b
--- /dev/null
+++ b/erpnext/accounts/doctype/account/chart_of_accounts/verified/sn_plan_comptable_avec_code.json
@@ -0,0 +1,4208 @@
+{
+ "country_code": "sn",
+ "name": "Syscohada - Plan Comptable avec code",
+ "tree": {
+ "Comptes de ressources durables": {
+ "Capital": {
+ "Capital social": {
+ "Capital souscrit, non appel\u00e9": {
+ "account_number": "1011"
+ },
+ "Capital souscrit, appel\u00e9, non vers\u00e9": {
+ "account_number": "1012"
+ },
+ "Capital souscrit, appel\u00e9, vers\u00e9, non amorti": {
+ "account_number": "1013"
+ },
+ "Capital souscrit, appel\u00e9, vers\u00e9, amorti": {
+ "account_number": "1014"
+ },
+ "Capital souscrit soumis \u00e0 des conditions particuli\u00e8res": {
+ "account_number": "1018"
+ },
+ "account_number": "101"
+ },
+ "Capital par dotation": {
+ "Dotation initiale": {
+ "account_number": "1021"
+ },
+ "Dotations compl\u00e9mentaires": {
+ "account_number": "1022"
+ },
+ "Autres dotations": {
+ "account_number": "1028"
+ },
+ "account_number": "102"
+ },
+ "Capital personnel": {
+ "account_number": "103"
+ },
+ "Compte de l\u2019exploitant": {
+ "Apports temporaires": {
+ "account_number": "1041"
+ },
+ "Op\u00e9rations courantes": {
+ "account_number": "1042"
+ },
+ "R\u00e9mun\u00e9rations, imp\u00f4ts et autres charges personnelles": {
+ "account_number": "1043"
+ },
+ "Pr\u00e9l\u00e8vements d\u2019autoconsommation": {
+ "account_number": "1047"
+ },
+ "Autres pr\u00e9l\u00e8vements": {
+ "account_number": "1048"
+ },
+ "account_number": "104"
+ },
+ "Primes li\u00e9es au capital social": {
+ "Primes d\u2019\u00e9mission": {
+ "account_number": "1051"
+ },
+ "Primes d\u2019apport": {
+ "account_number": "1052"
+ },
+ "Primes de fusion": {
+ "account_number": "1053"
+ },
+ "Primes de conversion": {
+ "account_number": "1054"
+ },
+ "Autres primes": {
+ "account_number": "1058"
+ },
+ "account_number": "105"
+ },
+ "\u00c9carts de r\u00e9\u00e9valuation": {
+ "\u00c9carts de r\u00e9\u00e9valuation l\u00e9gale": {
+ "account_number": "1061"
+ },
+ "\u00c9carts de r\u00e9\u00e9valuation libre": {
+ "account_number": "1062"
+ },
+ "account_number": "106"
+ },
+ "Apporteurs, capital souscrit, non appel\u00e9": {
+ "account_number": "109"
+ },
+ "account_number": "10"
+ },
+ "R\u00e9serves": {
+ "R\u00e9serve l\u00e9gale": {
+ "account_number": "111"
+ },
+ "R\u00e9serves statutaires ou contractuelles": {
+ "account_number": "112"
+ },
+ "R\u00e9serves r\u00e9glement\u00e9es": {
+ "R\u00e9serves de plus-values nettes \u00e0 long terme": {
+ "account_number": "1131"
+ },
+ "R\u00e9serves d\u2019attribution gratuite d\u2019actions au personnel salari\u00e9 et aux dirigeants": {
+ "account_number": "1132"
+ },
+ "R\u00e9serves cons\u00e9cutives \u00e0 l\u2019octroi de subventions d\u2019investissement": {
+ "account_number": "1133"
+ },
+ "R\u00e9serves des valeurs mobili\u00e8res donnant acc\u00e8s au capital": {
+ "account_number": "1134"
+ },
+ "Autres r\u00e9serves r\u00e9glement\u00e9es": {
+ "account_number": "1135"
+ },
+ "account_number": "113"
+ },
+ "Autres r\u00e9serves": {
+ "R\u00e9serves facultatives": {
+ "account_number": "1181"
+ },
+ "R\u00e9serves diverses": {
+ "account_number": "1188"
+ },
+ "account_number": "118"
+ },
+ "account_number": "11"
+ },
+ "Report \u00e0 nouveau": {
+ "Report \u00e0 nouveau cr\u00e9diteur": {
+ "account_number": "121"
+ },
+ "Report \u00e0 nouveau d\u00e9biteur": {
+ "Perte nette \u00e0 reporter": {
+ "account_number": "1291"
+ },
+ "Perte Amortissements r\u00e9put\u00e9s diff\u00e9r\u00e9s": {
+ "account_number": "1292"
+ },
+ "account_number": "129"
+ },
+ "account_number": "12"
+ },
+ "R\u00e9sultat net de l\u2019exercice": {
+ "R\u00e9sultat en instance d\u2019affectation": {
+ "R\u00e9sultat en instance d\u2019affectation : b\u00e9n\u00e9fice": {
+ "account_number": "1301"
+ },
+ "R\u00e9sultat en instance d\u2019affectation : perte": {
+ "account_number": "1309"
+ },
+ "account_number": "130"
+ },
+ "R\u00e9sultat net : b\u00e9n\u00e9fice": {
+ "account_number": "131"
+ },
+ "Marge commerciale (MC)": {
+ "account_number": "132"
+ },
+ "Valeur ajout\u00e9e (VA)": {
+ "account_number": "133"
+ },
+ "Exc\u00e9dent brut d\u2019exploitation (EBE)": {
+ "account_number": "134"
+ },
+ "R\u00e9sultat d\u2019exploitation (RE)": {
+ "account_number": "135"
+ },
+ "R\u00e9sultat financier (RF)": {
+ "account_number": "136"
+ },
+ "R\u00e9sultat des activit\u00e9s ordinaires (RAO)": {
+ "account_number": "137"
+ },
+ "R\u00e9sultat hors activit\u00e9s ordinaires (RHAO)": {
+ "R\u00e9sultat de fusion": {
+ "account_number": "1381"
+ },
+ "R\u00e9sultat d\u2019apport partiel d\u2019actif": {
+ "account_number": "1382"
+ },
+ "R\u00e9sultat de scission": {
+ "account_number": "1383"
+ },
+ "R\u00e9sultat de liquidation": {
+ "account_number": "1384"
+ },
+ "account_number": "138"
+ },
+ "R\u00e9sultat net : perte": {
+ "account_number": "139"
+ },
+ "account_number": "13"
+ },
+ "Subventions d\u2019investissement": {
+ "Subventions d\u2019\u00e9quipement": {
+ "\u00c9tat": {
+ "account_number": "1411"
+ },
+ "R\u00e9gions": {
+ "account_number": "1412"
+ },
+ "D\u00e9partements": {
+ "account_number": "1413"
+ },
+ "Communes et collectivit\u00e9s publiques d\u00e9centralis\u00e9es": {
+ "account_number": "1414"
+ },
+ "Entit\u00e9s publiques ou mixtes": {
+ "account_number": "1415"
+ },
+ "Entit\u00e9s et organismes priv\u00e9s": {
+ "account_number": "1416"
+ },
+ "Organismes internationaux": {
+ "account_number": "1417"
+ },
+ "Autres": {
+ "account_number": "1418"
+ },
+ "account_number": "141"
+ },
+ "Autres subventions d\u2019investissement": {
+ "account_number": "148"
+ },
+ "account_number": "14"
+ },
+ "Provisions r\u00e9glement\u00e9es et fonds assimil\u00e9s": {
+ "Amortissements d\u00e9rogatoires": {
+ "account_number": "151"
+ },
+ "Plus-values de cession \u00e0 r\u00e9investir": {
+ "account_number": "152"
+ },
+ "Fonds r\u00e9glement\u00e9s": {
+ "Fonds National": {
+ "account_number": "1531"
+ },
+ "Pr\u00e9l\u00e8vement pour le Budget": {
+ "account_number": "1532"
+ },
+ "account_number": "153"
+ },
+ "Provisions sp\u00e9ciales de r\u00e9\u00e9valuation": {
+ "account_number": "154"
+ },
+ "Provisions r\u00e9glement\u00e9es relatives aux immobilisations": {
+ "Reconstitution des gisements miniers et p\u00e9troliers": {
+ "account_number": "1551"
+ },
+ "account_number": "155"
+ },
+ "Provisions r\u00e9glement\u00e9es relatives aux stocks": {
+ "Hausse de prix": {
+ "account_number": "1561"
+ },
+ "Fluctuation des cours": {
+ "account_number": "1562"
+ },
+ "account_number": "156"
+ },
+ "Provisions pour investissement": {
+ "account_number": "157"
+ },
+ "Autres provisions et fonds r\u00e9glement\u00e9s": {
+ "account_number": "158"
+ },
+ "account_number": "15"
+ },
+ "Emprunts et dettes assimil\u00e9es": {
+ "Emprunts obligataires": {
+ "Emprunts obligataires ordinaires": {
+ "account_number": "1611"
+ },
+ "Emprunts obligataires convertibles en actions": {
+ "account_number": "1612"
+ },
+ "Emprunts obligataires remboursables en actions": {
+ "account_number": "1613"
+ },
+ "Autres emprunts obligataires": {
+ "account_number": "1618"
+ },
+ "account_number": "161"
+ },
+ "Emprunts et dettes aupr\u00e8s des \u00e9tablissements de cr\u00e9dit": {
+ "account_number": "162"
+ },
+ "Avances re\u00e7ues de l\u2019\u00c9tat": {
+ "account_number": "163"
+ },
+ "Avances re\u00e7ues et comptes courants bloqu\u00e9s": {
+ "account_number": "164"
+ },
+ "D\u00e9p\u00f4ts et cautionnements re\u00e7us": {
+ "D\u00e9p\u00f4ts": {
+ "account_number": "1651"
+ },
+ "Cautionnements": {
+ "account_number": "1652"
+ },
+ "account_number": "165"
+ },
+ "Int\u00e9r\u00eats courus": {
+ "Sur emprunts obligataires": {
+ "account_number": "1661"
+ },
+ "Sur emprunts et dettes aupr\u00e8s des \u00e9tablissements de cr\u00e9dit": {
+ "account_number": "1662"
+ },
+ "Sur avances re\u00e7ues de l\u2019\u00c9tat": {
+ "account_number": "1663"
+ },
+ "Sur avances re\u00e7ues et comptes courants bloqu\u00e9s": {
+ "account_number": "1664"
+ },
+ "Sur d\u00e9p\u00f4ts et cautionnements re\u00e7us": {
+ "account_number": "1665"
+ },
+ "Sur avances assorties de conditions particuli\u00e8res": {
+ "account_number": "1667"
+ },
+ "Sur autres emprunts et dettes": {
+ "account_number": "1668"
+ },
+ "account_number": "166"
+ },
+ "Avances assorties de conditions particuli\u00e8res": {
+ "Avances bloqu\u00e9es pour augmentation du capital": {
+ "account_number": "1671"
+ },
+ "Avances conditionn\u00e9es par l\u2019\u00c9tat": {
+ "account_number": "1672"
+ },
+ "Avances conditionn\u00e9es par les autres organismes africains": {
+ "account_number": "1673"
+ },
+ "Avances conditionn\u00e9es par les organismes internationaux": {
+ "account_number": "1674"
+ },
+ "account_number": "167"
+ },
+ "Autres emprunts et dettes": {
+ "Rentes viag\u00e8res capitalis\u00e9es": {
+ "account_number": "1681"
+ },
+ "Billets de fonds": {
+ "account_number": "1682"
+ },
+ "Dettes cons\u00e9cutives \u00e0 des titres emprunt\u00e9s": {
+ "account_number": "1683"
+ },
+ "Emprunts participatifs": {
+ "account_number": "1684"
+ },
+ "Participation des travailleurs aux b\u00e9n\u00e9fices": {
+ "account_number": "1685"
+ },
+ "Emprunts et dettes contract\u00e9s aupr\u00e8s des autres tiers": {
+ "account_number": "1686"
+ },
+ "account_number": "168"
+ },
+ "account_number": "16"
+ },
+ "Dettes de location acquisition": {
+ "Dettes de location acquisition / cr\u00e9dit bail immobilier": {
+ "account_number": "172"
+ },
+ "Dettes de location acquisition / cr\u00e9dit bail mobilier": {
+ "account_number": "173"
+ },
+ "Dettes de location acquisition / location de vente": {
+ "account_number": "174"
+ },
+ "Int\u00e9r\u00eats courus": {
+ "Sur dettes de location acquisition / cr\u00e9dit-bail immobilier": {
+ "account_number": "1762"
+ },
+ "Sur dettes de location acquisition / cr\u00e9dit-bail mobilier": {
+ "account_number": "1763"
+ },
+ "Sur dettes de location acquisition / location-vente": {
+ "account_number": "1764"
+ },
+ "Sur autres dettes de location acquisition": {
+ "account_number": "1768"
+ },
+ "account_number": "176"
+ },
+ "Autres dettes de location acquisition": {
+ "account_number": "178"
+ },
+ "account_number": "17"
+ },
+ "Dettes li\u00e9es \u00e0 des participations et comptes de liaison des \u00e9tablissements et soci\u00e9t\u00e9s en participation": {
+ "Dettes li\u00e9es \u00e0 des participations": {
+ "Dettes li\u00e9es \u00e0 des participations (groupe)": {
+ "account_number": "1811"
+ },
+ "Dettes li\u00e9es \u00e0 des participations (hors groupe)": {
+ "account_number": "1812"
+ },
+ "account_number": "181"
+ },
+ "Dettes li\u00e9es \u00e0 des soci\u00e9t\u00e9s en participation": {
+ "account_number": "182"
+ },
+ "Int\u00e9r\u00eats courus sur dettes li\u00e9es \u00e0 des participations": {
+ "account_number": "183"
+ },
+ "Comptes permanents bloqu\u00e9s des \u00e9tablissements et succursales": {
+ "account_number": "184"
+ },
+ "Comptes permanents non bloqu\u00e9s des \u00e9tablissements et succursales": {
+ "account_number": "185"
+ },
+ "Comptes de liaison charges": {
+ "account_number": "186"
+ },
+ "Comptes de liaison produits": {
+ "account_number": "187"
+ },
+ "Comptes de liaison des soci\u00e9t\u00e9s en participation": {
+ "account_number": "188"
+ },
+ "account_number": "18"
+ },
+ "Provisions pour risques et charges": {
+ "Provisions pour litiges": {
+ "account_number": "191"
+ },
+ "Provisions pour garanties donn\u00e9es aux clients": {
+ "account_number": "192"
+ },
+ "Provisions pour pertes sur march\u00e9s \u00e0 ach\u00e8vement futur": {
+ "account_number": "193"
+ },
+ "Provisions pour pertes de change": {
+ "account_number": "194"
+ },
+ "Provisions pour imp\u00f4ts": {
+ "account_number": "195"
+ },
+ "Provisions pour pensions et obligations similaires": {
+ "Provisions pour pensions et obligations similaires engagement de retraite": {
+ "account_number": "1961"
+ },
+ "Actif du r\u00e9gime de retraite": {
+ "account_number": "1962"
+ },
+ "account_number": "196"
+ },
+ "Provisions pour restructuration": {
+ "account_number": "197"
+ },
+ "Autres provisions pour risques et charges": {
+ "Provisions pour amendes et p\u00e9nalit\u00e9s": {
+ "account_number": "1981"
+ },
+ "Provisions pour propre assureur": {
+ "account_number": "1983"
+ },
+ "Provisions pour d\u00e9mant\u00e8lement et remise en \u00e9tat": {
+ "account_number": "1984"
+ },
+ "Provisions pour droits \u00e0 r\u00e9duction ou avantage en nature (ch\u00e8ques cadeau, cartes de fid\u00e9lit\u00e9...)": {
+ "account_number": "1985"
+ },
+ "Provisions pour divers risques et charges": {
+ "account_number": "1988"
+ },
+ "account_number": "198"
+ },
+ "account_number": "19"
+ },
+ "root_type": "Equity",
+ "account_number": "1"
+ },
+ "Comptes d\u2019actif immobilis\u00e9": {
+ "Immobilisations incorporelles": {
+ "account_type": "Fixed Asset",
+ "Frais de d\u00e9veloppement": {
+ "account_type": "Fixed Asset",
+ "account_number": "211"
+ },
+ "Brevets, licences, concessions et droits similaires": {
+ "account_type": "Fixed Asset",
+ "Brevets": {
+ "account_type": "Fixed Asset",
+ "account_number": "2121"
+ },
+ "Licences": {
+ "account_type": "Fixed Asset",
+ "account_number": "2122"
+ },
+ "Concessions de service public": {
+ "account_type": "Fixed Asset",
+ "account_number": "2123"
+ },
+ "Autres concessions et droits similaires": {
+ "account_type": "Fixed Asset",
+ "account_number": "2128"
+ },
+ "account_number": "212"
+ },
+ "Logiciels et sites internet": {
+ "account_type": "Fixed Asset",
+ "Logiciels": {
+ "account_type": "Fixed Asset",
+ "account_number": "2131"
+ },
+ "Sites internet": {
+ "account_type": "Fixed Asset",
+ "account_number": "2132"
+ },
+ "account_number": "213"
+ },
+ "Marques": {
+ "account_type": "Fixed Asset",
+ "account_number": "214"
+ },
+ "Fonds commercial": {
+ "account_type": "Fixed Asset",
+ "account_number": "215"
+ },
+ "Droit au bail": {
+ "account_type": "Fixed Asset",
+ "account_number": "216"
+ },
+ "Investissements de cr\u00e9ation": {
+ "account_type": "Fixed Asset",
+ "account_number": "217"
+ },
+ "Autres droits et valeurs incorporels": {
+ "account_type": "Fixed Asset",
+ "Frais de prospection et d\u2019\u00e9valuation de ressources min\u00e9rales": {
+ "account_type": "Fixed Asset",
+ "account_number": "2181"
+ },
+ "Co\u00fbts d\u2019obtention du contrat": {
+ "account_type": "Fixed Asset",
+ "account_number": "2182"
+ },
+ "Fichiers clients, notices, titres de journaux et magazines": {
+ "account_type": "Fixed Asset",
+ "account_number": "2183"
+ },
+ "Co\u00fbts des franchises": {
+ "account_type": "Fixed Asset",
+ "account_number": "2184"
+ },
+ "Divers droits et valeurs incorporelles": {
+ "account_type": "Fixed Asset",
+ "account_number": "2188"
+ },
+ "account_number": "218"
+ },
+ "Immobilisations incorporelles en cours": {
+ "account_type": "Fixed Asset",
+ "Frais de d\u00e9veloppement": {
+ "account_type": "Fixed Asset",
+ "account_number": "2191"
+ },
+ "Logiciels et internet": {
+ "account_type": "Fixed Asset",
+ "account_number": "2193"
+ },
+ "Autres droits et valeurs incorporels": {
+ "account_type": "Fixed Asset",
+ "account_number": "2198"
+ },
+ "account_number": "219"
+ },
+ "account_number": "21"
+ },
+ "Terrains": {
+ "account_type": "Fixed Asset",
+ "Terrains agricoles et forestiers": {
+ "account_type": "Fixed Asset",
+ "Terrains d\u2019exploitation agricole": {
+ "account_type": "Fixed Asset",
+ "account_number": "2211"
+ },
+ "Terrains d\u2019exploitation foresti\u00e8re": {
+ "account_type": "Fixed Asset",
+ "account_number": "2212"
+ },
+ "Autres terrains": {
+ "account_type": "Fixed Asset",
+ "account_number": "2218"
+ },
+ "account_number": "221"
+ },
+ "Terrains nus": {
+ "account_type": "Fixed Asset",
+ "Terrains \u00e0 b\u00e2tir": {
+ "account_type": "Fixed Asset",
+ "account_number": "2221"
+ },
+ "Autres terrains nus": {
+ "account_type": "Fixed Asset",
+ "account_number": "2228"
+ },
+ "account_number": "222"
+ },
+ "Terrains b\u00e2tis": {
+ "account_type": "Fixed Asset",
+ "Pour b\u00e2timents industriels et agricoles": {
+ "account_type": "Fixed Asset",
+ "account_number": "2231"
+ },
+ "Pour b\u00e2timents administratifs et commerciaux": {
+ "account_type": "Fixed Asset",
+ "account_number": "2232"
+ },
+ "Pour b\u00e2timents affect\u00e9s aux autres op\u00e9rations professionnelles": {
+ "account_type": "Fixed Asset",
+ "account_number": "2234"
+ },
+ "Pour b\u00e2timents affect\u00e9s aux autres op\u00e9rations non professionnelles": {
+ "account_type": "Fixed Asset",
+ "account_number": "2235"
+ },
+ "Autres terrains b\u00e2tis": {
+ "account_type": "Fixed Asset",
+ "account_number": "2238"
+ },
+ "account_number": "223"
+ },
+ "Travaux de mise en valeur des terrains": {
+ "account_type": "Fixed Asset",
+ "Plantation d\u2019arbres et d\u2019arbustes": {
+ "account_type": "Fixed Asset",
+ "account_number": "2241"
+ },
+ "Am\u00e9liorations du fonds": {
+ "account_type": "Fixed Asset",
+ "account_number": "2245"
+ },
+ "Autres travaux": {
+ "account_type": "Fixed Asset",
+ "account_number": "2248"
+ },
+ "account_number": "224"
+ },
+ "Terrains de carri\u00e8res tr\u00e9fonds": {
+ "account_type": "Fixed Asset",
+ "Carri\u00e8res": {
+ "account_type": "Fixed Asset",
+ "account_number": "2251"
+ },
+ "account_number": "225"
+ },
+ "Terrains am\u00e9nag\u00e9s": {
+ "account_type": "Fixed Asset",
+ "Parkings": {
+ "account_type": "Fixed Asset",
+ "account_number": "2261"
+ },
+ "account_number": "226"
+ },
+ "Terrains mis en concession": {
+ "account_type": "Fixed Asset",
+ "account_number": "227"
+ },
+ "Autres terrains": {
+ "account_type": "Fixed Asset",
+ "Terrains immeubles de placement": {
+ "account_type": "Fixed Asset",
+ "account_number": "2281"
+ },
+ "Terrains des logements affect\u00e9s au personnel": {
+ "account_type": "Fixed Asset",
+ "account_number": "2285"
+ },
+ "Terrains de location acquisition": {
+ "account_type": "Fixed Asset",
+ "account_number": "2286"
+ },
+ "Divers terrains": {
+ "account_type": "Fixed Asset",
+ "account_number": "2288"
+ },
+ "account_number": "228"
+ },
+ "Am\u00e9nagements de terrains en cours": {
+ "account_type": "Fixed Asset",
+ "Terrains agricoles et forestiers": {
+ "account_type": "Fixed Asset",
+ "account_number": "2291"
+ },
+ "Terrains nus": {
+ "account_type": "Fixed Asset",
+ "account_number": "2292"
+ },
+ "Terrains de carri\u00e8res tr\u00e9fonds": {
+ "account_type": "Fixed Asset",
+ "account_number": "2295"
+ },
+ "Autres terrains": {
+ "account_type": "Fixed Asset",
+ "account_number": "2298"
+ },
+ "account_number": "229"
+ },
+ "account_number": "22"
+ },
+ "B\u00e2timents, installations techniques et agencements": {
+ "B\u00e2timents industriels, agricoles, administratifs et commerciaux sur sol propre": {
+ "B\u00e2timents industriels": {
+ "account_number": "2311"
+ },
+ "B\u00e2timents agricoles": {
+ "account_number": "2312"
+ },
+ "B\u00e2timents administratifs et commerciaux": {
+ "account_number": "2313"
+ },
+ "B\u00e2timents affect\u00e9s au logement du personnel": {
+ "account_number": "2314"
+ },
+ "B\u00e2timents immeubles de placement": {
+ "account_number": "2315"
+ },
+ "B\u00e2timents de location acquisition": {
+ "account_number": "2316"
+ },
+ "account_number": "231"
+ },
+ "B\u00e2timents industriels, agricoles, administratifs et commerciaux sur sol d\u2019autrui": {
+ "B\u00e2timents industriels": {
+ "account_number": "2321"
+ },
+ "B\u00e2timents agricoles": {
+ "account_number": "2322"
+ },
+ "B\u00e2timents administratifs et commerciaux": {
+ "account_number": "2323"
+ },
+ "B\u00e2timents affect\u00e9s au logement du personnel": {
+ "account_number": "2324"
+ },
+ "B\u00e2timents immeubles de placement": {
+ "account_number": "2325"
+ },
+ "B\u00e2timents de location acquisition": {
+ "account_number": "2326"
+ },
+ "account_number": "232"
+ },
+ "Ouvrages d\u2019infrastructure": {
+ "Voies de terre": {
+ "account_number": "2331"
+ },
+ "Voies de fer": {
+ "account_number": "2332"
+ },
+ "Voies d\u2019eau": {
+ "account_number": "2333"
+ },
+ "Barrages, Digues": {
+ "account_number": "2334"
+ },
+ "Pistes d\u2019a\u00e9rodrome": {
+ "account_number": "2335"
+ },
+ "Autres ouvrages d\u2019infrastructures": {
+ "account_number": "2338"
+ },
+ "account_number": "233"
+ },
+ "Am\u00e9nagements, agencements et installations techniques": {
+ "Installations complexes sp\u00e9cialis\u00e9es sur sol propre": {
+ "account_number": "2341"
+ },
+ "Installations complexes sp\u00e9cialis\u00e9es sur sol d\u2019autrui": {
+ "account_number": "2342"
+ },
+ "Installations \u00e0 caract\u00e8re sp\u00e9cifique sur sol propre": {
+ "account_number": "2343"
+ },
+ "Installations \u00e0 caract\u00e8re sp\u00e9cifique sur sol d\u2019autrui": {
+ "account_number": "2344"
+ },
+ "Am\u00e9nagements et agencements des b\u00e2timents": {
+ "account_number": "2345"
+ },
+ "account_number": "234"
+ },
+ "Am\u00e9nagements de bureaux": {
+ "Installations g\u00e9n\u00e9rales": {
+ "account_number": "2351"
+ },
+ "Autres am\u00e9nagements de bureaux": {
+ "account_number": "2358"
+ },
+ "account_number": "235"
+ },
+ "B\u00e2timents industriels, agricoles et commerciaux mis en concession": {
+ "account_number": "237"
+ },
+ "Autres installations et agencements": {
+ "account_number": "238"
+ },
+ "B\u00e2timents am\u00e9nagements, agencements et installations en cours": {
+ "B\u00e2timents en cours": {
+ "account_number": "2391"
+ },
+ "Installations en cours": {
+ "account_number": "2392"
+ },
+ "Ouvrages d\u2019infrastructure en cours": {
+ "account_number": "2393"
+ },
+ "Am\u00e9nagements et agencements et installations techniques en cours": {
+ "account_number": "2394"
+ },
+ "Am\u00e9nagements de bureaux en cours": {
+ "account_number": "2395"
+ },
+ "Autres installations et agencements en cours": {
+ "account_number": "2398"
+ },
+ "account_number": "239"
+ },
+ "account_number": "23"
+ },
+ "Mat\u00e9riel, mobilier et actifs biologiques": {
+ "Mat\u00e9riel et outillage industriel et commercial": {
+ "Mat\u00e9riel industriel": {
+ "account_number": "2411"
+ },
+ "Outillage industriel": {
+ "account_number": "2412"
+ },
+ "Mat\u00e9riel commercial": {
+ "account_number": "2413"
+ },
+ "Outillage commercial": {
+ "account_number": "2414"
+ },
+ "Mat\u00e9riel & outillage industriel et commercial de location-acquisition": {
+ "account_number": "2416"
+ },
+ "account_number": "241"
+ },
+ "Mat\u00e9riel et outillage agricole": {
+ "Mat\u00e9riel agricole": {
+ "account_number": "2421"
+ },
+ "Outillage agricole": {
+ "account_number": "2422"
+ },
+ "Mat\u00e9riel & outillage agricole de location-acquisition": {
+ "account_number": "2426"
+ },
+ "account_number": "242"
+ },
+ "Mat\u00e9riel d\u2019emballage r\u00e9cup\u00e9rable et identifiable": {
+ "account_number": "243"
+ },
+ "Mat\u00e9riel et mobilier": {
+ "Mat\u00e9riel de bureau": {
+ "account_number": "2441"
+ },
+ "Mat\u00e9riel informatique": {
+ "account_number": "2442"
+ },
+ "Mat\u00e9riel bureautique": {
+ "account_number": "2443"
+ },
+ "Mobilier de bureau": {
+ "account_number": "2444"
+ },
+ "Mat\u00e9riel et mobilier immeubles de placement": {
+ "account_number": "2445"
+ },
+ "Mat\u00e9riel et mobilier de location acquisition": {
+ "account_number": "2446"
+ },
+ "Mat\u00e9riel et mobilier des logements du personnel": {
+ "account_number": "2447"
+ },
+ "account_number": "244"
+ },
+ "Mat\u00e9riel de transport": {
+ "Mat\u00e9riel automobile": {
+ "account_number": "2451"
+ },
+ "Mat\u00e9riel ferroviaire": {
+ "account_number": "2452"
+ },
+ "Mat\u00e9riel fluvial, lagunaire": {
+ "account_number": "2453"
+ },
+ "Mat\u00e9riel naval": {
+ "account_number": "2454"
+ },
+ "Mat\u00e9riel a\u00e9rien": {
+ "account_number": "2455"
+ },
+ "Mat\u00e9riel de transport de location-acquisition": {
+ "account_number": "2456"
+ },
+ "Mat\u00e9riel hippomobile": {
+ "account_number": "2457"
+ },
+ "Autres mat\u00e9riels de transport": {
+ "account_number": "2458"
+ },
+ "account_number": "245"
+ },
+ "Actifs biologiques": {
+ "Cheptel, animaux de trait": {
+ "account_number": "2461"
+ },
+ "Cheptel, animaux reproducteurs": {
+ "account_number": "2462"
+ },
+ "Animaux de garde": {
+ "account_number": "2463"
+ },
+ "Plantations agricoles": {
+ "account_number": "2465"
+ },
+ "Autres actifs biologiques": {
+ "account_number": "2468"
+ },
+ "account_number": "246"
+ },
+ "Agencements, am\u00e9nagements du mat\u00e9riel et actifs biologiques": {
+ "Agencements et am\u00e9nagements du mat\u00e9riel": {
+ "account_number": "2471"
+ },
+ "Agencements et am\u00e9nagements des actifs biologiques": {
+ "account_number": "2472"
+ },
+ "Autres agencements, am\u00e9nagements du mat\u00e9riel et actifs biologiques": {
+ "account_number": "2478"
+ },
+ "account_number": "247"
+ },
+ "Autres mat\u00e9riels et mobiliers": {
+ "Collections et \u0153uvres d\u2019art": {
+ "account_number": "2481"
+ },
+ "Divers mat\u00e9riels mobiliers": {
+ "account_number": "2488"
+ },
+ "account_number": "248"
+ },
+ "Mat\u00e9riels et actifs biologiques en cours": {
+ "Mat\u00e9riel et outillage industriel et commercial": {
+ "account_number": "2491"
+ },
+ "Mat\u00e9riel et outillage agricole": {
+ "account_number": "2492"
+ },
+ "Mat\u00e9riel d\u2019emballage r\u00e9cup\u00e9rable et identifiable": {
+ "account_number": "2493"
+ },
+ "Mat\u00e9riel et mobilier de bureau": {
+ "account_number": "2494"
+ },
+ "Mat\u00e9riel de transport": {
+ "account_number": "2495"
+ },
+ "Actifs biologiques": {
+ "account_number": "2496"
+ },
+ "Agencements am\u00e9nagements du mat\u00e9riel et actifs biologiques": {
+ "account_number": "2497"
+ },
+ "Autres mat\u00e9riels et actifs biologiques en cours": {
+ "account_number": "2498"
+ },
+ "account_number": "249"
+ },
+ "account_number": "24"
+ },
+ "Avances et acomptes vers\u00e9s sur immobilisations": {
+ "Avances et acomptes vers\u00e9s sur immobilisations incorporelles": {
+ "account_number": "251"
+ },
+ "Avances et acomptes vers\u00e9s sur immobilisations corporelles": {
+ "account_number": "252"
+ },
+ "account_number": "25"
+ },
+ "Titres de participation": {
+ "Titres de participation dans des soci\u00e9t\u00e9s sous contr\u00f4le exclusif": {
+ "account_number": "261"
+ },
+ "Titres de participation dans des soci\u00e9t\u00e9s sous contr\u00f4le conjoint": {
+ "account_number": "262"
+ },
+ "Titres de participation dans des soci\u00e9t\u00e9s conf\u00e9rant une influence notable": {
+ "account_number": "263"
+ },
+ "Participations dans des organismes professionnels": {
+ "account_number": "265"
+ },
+ "Parts dans des groupements d\u2019int\u00e9r\u00eat \u00e9conomique (GIE)": {
+ "account_number": "266"
+ },
+ "Autres titres de participation": {
+ "account_number": "268"
+ },
+ "account_number": "26"
+ },
+ "Autres immobilisations financi\u00e8res": {
+ "Pr\u00eats et cr\u00e9ances": {
+ "Pr\u00eats participatifs": {
+ "account_number": "2711"
+ },
+ "Pr\u00eats aux associ\u00e9s": {
+ "account_number": "2712"
+ },
+ "Billets de fonds": {
+ "account_number": "2713"
+ },
+ "Titres pr\u00eat\u00e9s": {
+ "account_number": "2714"
+ },
+ "Autres pr\u00eats et cr\u00e9ances": {
+ "account_number": "2718"
+ },
+ "account_number": "271"
+ },
+ "Pr\u00eats au personnel": {
+ "Pr\u00eats immobiliers": {
+ "account_number": "2721"
+ },
+ "Pr\u00eats mobiliers et d\u2019installation": {
+ "account_number": "2722"
+ },
+ "Autres pr\u00eats au personnel": {
+ "account_number": "2728"
+ },
+ "account_number": "272"
+ },
+ "Cr\u00e9ances sur l\u2019\u00c9tat": {
+ "Retenues de garantie": {
+ "account_number": "2731"
+ },
+ "Fonds r\u00e9glement\u00e9": {
+ "account_number": "2733"
+ },
+ "Cr\u00e9ances sur le conc\u00e9dant": {
+ "account_number": "2734"
+ },
+ "Autres cr\u00e9ances sur l\u2019\u00c9tat": {
+ "account_number": "2738"
+ },
+ "account_number": "273"
+ },
+ "Titres immobilis\u00e9s": {
+ "Titres immobilis\u00e9s de l\u2019activit\u00e9 de portefeuille (TIAP)": {
+ "account_number": "2741"
+ },
+ "Titres participatifs": {
+ "account_number": "2742"
+ },
+ "Certificats d\u2019investissement": {
+ "account_number": "2743"
+ },
+ "Parts de fonds commun de placement (FCP)": {
+ "account_number": "2744"
+ },
+ "Obligations": {
+ "account_number": "2745"
+ },
+ "Actions ou parts propres": {
+ "account_number": "2746"
+ },
+ "Autres titres immobilis\u00e9s": {
+ "account_number": "2748"
+ },
+ "account_number": "274"
+ },
+ "D\u00e9p\u00f4ts et cautionnements vers\u00e9s": {
+ "D\u00e9p\u00f4ts pour loyers d\u2019avance": {
+ "account_number": "2751"
+ },
+ "D\u00e9p\u00f4ts pour l\u2019\u00e9lectricit\u00e9": {
+ "account_number": "2752"
+ },
+ "D\u00e9p\u00f4ts pour l\u2019eau": {
+ "account_number": "2753"
+ },
+ "D\u00e9p\u00f4ts pour le gaz": {
+ "account_number": "2754"
+ },
+ "D\u00e9p\u00f4ts pour le t\u00e9l\u00e9phone, le t\u00e9lex, la t\u00e9l\u00e9copie": {
+ "account_number": "2755"
+ },
+ "Cautionnements sur march\u00e9s publics": {
+ "account_number": "2756"
+ },
+ "Cautionnements sur autres op\u00e9rations": {
+ "account_number": "2757"
+ },
+ "Autres d\u00e9p\u00f4ts et cautionnements": {
+ "account_number": "2758"
+ },
+ "account_number": "275"
+ },
+ "Int\u00e9r\u00eats courus": {
+ "Pr\u00eats et cr\u00e9ances non commerciales": {
+ "account_number": "2761"
+ },
+ "Pr\u00eats au personnel": {
+ "account_number": "2762"
+ },
+ "Cr\u00e9ances sur l\u2019\u00c9tat": {
+ "account_number": "2763"
+ },
+ "Titres immobilis\u00e9s": {
+ "account_number": "2764"
+ },
+ "D\u00e9p\u00f4ts et cautionnements vers\u00e9s": {
+ "account_number": "2765"
+ },
+ "Cr\u00e9ances rattach\u00e9es \u00e0 des participations": {
+ "account_number": "2767"
+ },
+ "Immobilisations financi\u00e8res diverses": {
+ "account_number": "2768"
+ },
+ "account_number": "276"
+ },
+ "Cr\u00e9ances rattach\u00e9es \u00e0 des participations et avances \u00e0 des GIE": {
+ "Cr\u00e9ances rattach\u00e9es \u00e0 des participations (groupe)": {
+ "account_number": "2771"
+ },
+ "Cr\u00e9ances rattach\u00e9es \u00e0 des participations (hors groupe)": {
+ "account_number": "2772"
+ },
+ "Cr\u00e9ances rattach\u00e9es \u00e0 des soci\u00e9t\u00e9s en participation": {
+ "account_number": "2773"
+ },
+ "Avances \u00e0 des Groupements d\u2019int\u00e9r\u00eat \u00e9conomique (GIE)": {
+ "account_number": "2774"
+ },
+ "account_number": "277"
+ },
+ "Immobilisations financi\u00e8res diverses": {
+ "Cr\u00e9ances diverses groupe": {
+ "account_number": "2781"
+ },
+ "Cr\u00e9ances diverses hors groupe": {
+ "account_number": "2782"
+ },
+ "Banques d\u00e9p\u00f4ts \u00e0 terme": {
+ "account_number": "2784"
+ },
+ "Or et m\u00e9taux pr\u00e9cieux": {
+ "account_number": "2785"
+ },
+ "Autres immobilisations financi\u00e8res": {
+ "account_number": "2788"
+ },
+ "account_number": "278"
+ },
+ "account_number": "27"
+ },
+ "Amortissements": {
+ "account_type": "Accumulated Depreciation",
+ "Amortissements des immobilisations corporelles": {
+ "account_type": "Accumulated Depreciation",
+ "Amortissements des frais de d\u00e9veloppement": {
+ "account_type": "Accumulated Depreciation",
+ "account_number": "2811"
+ },
+ "Amortissements des brevets, licences, concessions et droits similaires": {
+ "account_type": "Accumulated Depreciation",
+ "account_number": "2812"
+ },
+ "Amortissements des logiciels et sites internet": {
+ "account_type": "Accumulated Depreciation",
+ "account_number": "2813"
+ },
+ "Amortissements des marques": {
+ "account_type": "Accumulated Depreciation",
+ "account_number": "2814"
+ },
+ "Amortissements du fonds commercial": {
+ "account_type": "Accumulated Depreciation",
+ "account_number": "2815"
+ },
+ "Amortissements du droit au bail": {
+ "account_type": "Accumulated Depreciation",
+ "account_number": "2816"
+ },
+ "Amortissements des investissements de cr\u00e9ation": {
+ "account_type": "Accumulated Depreciation",
+ "account_number": "2817"
+ },
+ "Amortissements des autres droits et valeurs incorporels": {
+ "account_type": "Accumulated Depreciation",
+ "account_number": "2818"
+ },
+ "account_number": "281"
+ },
+ "Amortissements des terrains": {
+ "Amortissements des travaux de mise en valeur des terrains": {
+ "account_number": "2824"
+ },
+ "account_number": "282"
+ },
+ "Amortissements des b\u00e2timents, installations techniques et agencements": {
+ "Amortissements des b\u00e2timents industriels, agricoles, administratifs et commerciaux sur sol propre": {
+ "account_number": "2831"
+ },
+ "Amortissements des b\u00e2timents industriels, agricoles, administratifs et commerciaux sur sol d\u2019autrui": {
+ "account_number": "2832"
+ },
+ "Amortissements des ouvrages d\u2019infrastructure": {
+ "account_number": "2833"
+ },
+ "Amortissements des am\u00e9nagements, agencements et installations techniques": {
+ "account_number": "2834"
+ },
+ "Amortissements des am\u00e9nagements de bureaux": {
+ "account_number": "2835"
+ },
+ "Amortissements des b\u00e2timents industriels, agricoles et commerciaux mis en concession": {
+ "account_number": "2837"
+ },
+ "Amortissements des autres installations et agencements": {
+ "account_number": "2838"
+ },
+ "account_number": "283"
+ },
+ "Amortissements du mat\u00e9riel": {
+ "Amortissements du mat\u00e9riel et outillage industriel et commercial": {
+ "account_number": "2841"
+ },
+ "Amortissements du mat\u00e9riel et outillage agricole": {
+ "account_number": "2842"
+ },
+ "Amortissements du mat\u00e9riel d\u2019emballage r\u00e9cup\u00e9rable et identifiable": {
+ "account_number": "2843"
+ },
+ "Amortissements du mat\u00e9riel et mobilier": {
+ "account_number": "2844"
+ },
+ "Amortissements du mat\u00e9riel de transport": {
+ "account_number": "2845"
+ },
+ "Amortissements des actifs biologiques": {
+ "account_number": "2846"
+ },
+ "Amortissements des agencements et am\u00e9nagements du mat\u00e9riel et des actifs biologiques": {
+ "account_number": "2847"
+ },
+ "Amortissements des autres mat\u00e9riels": {
+ "account_number": "2848"
+ },
+ "account_number": "284"
+ },
+ "account_number": "28"
+ },
+ "D\u00e9pr\u00e9ciations des immobilisations": {
+ "D\u00e9pr\u00e9ciations des immobilisations incorporelles": {
+ "D\u00e9pr\u00e9ciations des frais de d\u00e9veloppement": {
+ "account_number": "2911"
+ },
+ "D\u00e9pr\u00e9ciations des brevets, licences, concessions et droits similaires": {
+ "account_number": "2912"
+ },
+ "D\u00e9pr\u00e9ciations des logiciels et sites internet": {
+ "account_number": "2913"
+ },
+ "D\u00e9pr\u00e9ciations des marques": {
+ "account_number": "2914"
+ },
+ "D\u00e9pr\u00e9ciations du fonds commercial": {
+ "account_number": "2915"
+ },
+ "D\u00e9pr\u00e9ciations du droit au bail": {
+ "account_number": "2916"
+ },
+ "D\u00e9pr\u00e9ciations des investissements de cr\u00e9ation": {
+ "account_number": "2917"
+ },
+ "D\u00e9pr\u00e9ciations des autres droits et valeurs incorporels": {
+ "account_number": "2918"
+ },
+ "D\u00e9pr\u00e9ciations des immobilisations incorporelles en cours": {
+ "account_number": "2919"
+ },
+ "account_number": "291"
+ },
+ "D\u00e9pr\u00e9ciations des terrains": {
+ "D\u00e9pr\u00e9ciations des terrains agricoles et forestiers": {
+ "account_number": "2921"
+ },
+ "D\u00e9pr\u00e9ciations des terrains nus": {
+ "account_number": "2922"
+ },
+ "D\u00e9pr\u00e9ciations des terrains b\u00e2tis": {
+ "account_number": "2923"
+ },
+ "D\u00e9pr\u00e9ciations des travaux de mise en valeur des terrains": {
+ "account_number": "2924"
+ },
+ "D\u00e9pr\u00e9ciations des terrains de gisement": {
+ "account_number": "2925"
+ },
+ "D\u00e9pr\u00e9ciations des terrains am\u00e9nag\u00e9s": {
+ "account_number": "2926"
+ },
+ "D\u00e9pr\u00e9ciations des terrains mis en concession": {
+ "account_number": "2927"
+ },
+ "D\u00e9pr\u00e9ciations des autres terrains": {
+ "account_number": "2928"
+ },
+ "D\u00e9pr\u00e9ciations des am\u00e9nagements de terrains en cours": {
+ "account_number": "2929"
+ },
+ "account_number": "292"
+ },
+ "D\u00e9pr\u00e9ciations des b\u00e2timents, installations techniques et agencements": {
+ "D\u00e9pr\u00e9ciations des b\u00e2timents industriels, agricoles, administratifs et commerciaux sur sol propre": {
+ "account_number": "2931"
+ },
+ "D\u00e9pr\u00e9ciations des b\u00e2timents industriels, agricoles, administratifs et commerciaux sur sol d\u2019autrui": {
+ "account_number": "2932"
+ },
+ "D\u00e9pr\u00e9ciations des ouvrages d\u2019infrastructures": {
+ "account_number": "2933"
+ },
+ "D\u00e9pr\u00e9ciations des am\u00e9nagements, agencements et installations techniques": {
+ "account_number": "2934"
+ },
+ "D\u00e9pr\u00e9ciations des am\u00e9nagements de bureaux": {
+ "account_number": "2935"
+ },
+ "D\u00e9pr\u00e9ciations des b\u00e2timents industriels, agricoles et commerciaux mis en concession": {
+ "account_number": "2937"
+ },
+ "D\u00e9pr\u00e9ciations des autres installations et agencements": {
+ "account_number": "2938"
+ },
+ "D\u00e9pr\u00e9ciations des b\u00e2timents et installations en cours": {
+ "account_number": "2939"
+ },
+ "account_number": "293"
+ },
+ "D\u00e9pr\u00e9ciations de mat\u00e9riel, du mobilier et de l\u2019actif biologique": {
+ "D\u00e9pr\u00e9ciations du mat\u00e9riel et outillage industriel et commercial": {
+ "account_number": "2941"
+ },
+ "D\u00e9pr\u00e9ciations du mat\u00e9riel et outillage agricole": {
+ "account_number": "2942"
+ },
+ "D\u00e9pr\u00e9ciations du mat\u00e9riel d\u2019emballage r\u00e9cup\u00e9rable et identifiable": {
+ "account_number": "2943"
+ },
+ "D\u00e9pr\u00e9ciations du mat\u00e9riel et mobilier": {
+ "account_number": "2944"
+ },
+ "D\u00e9pr\u00e9ciations du mat\u00e9riel de transport": {
+ "account_number": "2945"
+ },
+ "D\u00e9pr\u00e9ciations des actifs biologiques": {
+ "account_number": "2946"
+ },
+ "D\u00e9pr\u00e9ciations des agencements et am\u00e9nagements du mat\u00e9riel et des actifs biologiques": {
+ "account_number": "2947"
+ },
+ "D\u00e9pr\u00e9ciations des autres mat\u00e9riels": {
+ "account_number": "2948"
+ },
+ "D\u00e9pr\u00e9ciations de mat\u00e9riel en cours": {
+ "account_number": "2949"
+ },
+ "account_number": "294"
+ },
+ "D\u00e9pr\u00e9ciations des avances et acomptes vers\u00e9s sur immobilisations": {
+ "D\u00e9pr\u00e9ciations des avances et acomptes vers\u00e9s sur immobilisations incorporelles": {
+ "account_number": "2951"
+ },
+ "D\u00e9pr\u00e9ciations des avances et acomptes vers\u00e9s sur immobilisations corporelles": {
+ "account_number": "2952"
+ },
+ "account_number": "295"
+ },
+ "D\u00e9pr\u00e9ciations des titres de participation": {
+ "D\u00e9pr\u00e9ciations des titres de participation dans des soci\u00e9t\u00e9s sous contr\u00f4le exclusif": {
+ "account_number": "2961"
+ },
+ "D\u00e9pr\u00e9ciations des titres de participation dans les soci\u00e9t\u00e9s sous contr\u00f4le conjoint": {
+ "account_number": "2962"
+ },
+ "D\u00e9pr\u00e9ciations des titres de participation dans les soci\u00e9t\u00e9s conf\u00e9rant une influence notable": {
+ "account_number": "2963"
+ },
+ "D\u00e9pr\u00e9ciations des participations dans des organismes professionnels": {
+ "account_number": "2965"
+ },
+ "D\u00e9pr\u00e9ciations des parts dans des GIE": {
+ "account_number": "2966"
+ },
+ "D\u00e9pr\u00e9ciations des autres titres de participation": {
+ "account_number": "2968"
+ },
+ "account_number": "296"
+ },
+ "D\u00e9pr\u00e9ciations des autres immobilisations financi\u00e8res": {
+ "D\u00e9pr\u00e9ciations des pr\u00eats et cr\u00e9ances": {
+ "account_number": "2971"
+ },
+ "D\u00e9pr\u00e9ciations des pr\u00eats au personnel": {
+ "account_number": "2972"
+ },
+ "D\u00e9pr\u00e9ciations des cr\u00e9ances sur l\u2019\u00c9tat": {
+ "account_number": "2973"
+ },
+ "D\u00e9pr\u00e9ciations des titres immobilis\u00e9s": {
+ "account_number": "2974"
+ },
+ "D\u00e9pr\u00e9ciations des d\u00e9p\u00f4ts et cautionnements vers\u00e9s": {
+ "account_number": "2975"
+ },
+ "D\u00e9pr\u00e9ciations des cr\u00e9ances rattach\u00e9es \u00e0 des participations et avances \u00e0 des GIE": {
+ "account_number": "2977"
+ },
+ "D\u00e9pr\u00e9ciations des cr\u00e9ances financi\u00e8res diverses": {
+ "account_number": "2978"
+ },
+ "account_number": "297"
+ },
+ "account_number": "29"
+ },
+ "root_type": "Asset",
+ "account_number": "2"
+ },
+ "Comptes de Stocks": {
+ "Marchandises": {
+ "Marchandises A": {
+ "Marchandises A1": {
+ "account_number": "3111"
+ },
+ "Marchandises A2": {
+ "account_number": "3112"
+ },
+ "account_number": "311"
+ },
+ "Marchandises B": {
+ "Marchandises B1": {
+ "account_number": "3121"
+ },
+ "Marchandises B2": {
+ "account_number": "3122"
+ },
+ "account_number": "312"
+ },
+ "Actifs biologiques": {
+ "Animaux": {
+ "account_number": "3131"
+ },
+ "V\u00e9g\u00e9taux": {
+ "account_number": "3132"
+ },
+ "account_number": "313"
+ },
+ "Marchandises hors activit\u00e9s ordinaires (HAO)": {
+ "account_number": "318"
+ },
+ "account_number": "31"
+ },
+ "Mati\u00e8res premi\u00e8res et fournitures li\u00e9es": {
+ "Mati\u00e8res A": {
+ "account_number": "321"
+ },
+ "Mati\u00e8res B": {
+ "account_number": "322"
+ },
+ "Fournitures (A, B)": {
+ "account_number": "323"
+ },
+ "account_number": "32"
+ },
+ "Autres approvisionnements": {
+ "Mati\u00e8res consommables": {
+ "account_number": "331"
+ },
+ "Fournitures d\u2019atelier et d\u2019usine": {
+ "account_number": "332"
+ },
+ "Fournitures de magasin": {
+ "account_number": "333"
+ },
+ "Fournitures de bureau": {
+ "account_number": "334"
+ },
+ "Emballages": {
+ "Emballages perdus": {
+ "account_number": "3351"
+ },
+ "Emballages r\u00e9cup\u00e9rables non identifiables": {
+ "account_number": "3352"
+ },
+ "Emballages \u00e0 usage mixte": {
+ "account_number": "3353"
+ },
+ "Autres emballages": {
+ "account_number": "3358"
+ },
+ "account_number": "335"
+ },
+ "Autres mati\u00e8res": {
+ "account_number": "338"
+ },
+ "account_number": "33"
+ },
+ "Produits en cours": {
+ "Produits en cours": {
+ "Produits en cours P1": {
+ "account_number": "3411"
+ },
+ "Produits en cours P2": {
+ "account_number": "3412"
+ },
+ "account_number": "341"
+ },
+ "Travaux en cours": {
+ "Travaux en cours T1": {
+ "account_number": "3421"
+ },
+ "Travaux en cours T2": {
+ "account_number": "3422"
+ },
+ "account_number": "342"
+ },
+ "Produits interm\u00e9diaires en cours": {
+ "Produits interm\u00e9diaires A": {
+ "account_number": "3431"
+ },
+ "Produits interm\u00e9diaires B": {
+ "account_number": "3432"
+ },
+ "account_number": "343"
+ },
+ "Produits r\u00e9siduels en cours": {
+ "Produits r\u00e9siduels A": {
+ "account_number": "3441"
+ },
+ "Produits r\u00e9siduels B": {
+ "account_number": "3442"
+ },
+ "account_number": "344"
+ },
+ "Actifs biologiques en cours": {
+ "Animaux": {
+ "account_number": "3451"
+ },
+ "V\u00e9g\u00e9taux": {
+ "account_number": "3452"
+ },
+ "account_number": "345"
+ },
+ "account_number": "34"
+ },
+ "Services en cours": {
+ "\u00c9tudes en cours": {
+ "\u00c9tudes en cours E1": {
+ "account_number": "3511"
+ },
+ "\u00c9tudes en cours E2": {
+ "account_number": "3512"
+ },
+ "account_number": "351"
+ },
+ "Prestations de services en cours": {
+ "Prestations de services S1": {
+ "account_number": "3521"
+ },
+ "Prestations de services S2": {
+ "account_number": "3522"
+ }
+ },
+ "account_number": "35"
+ },
+ "Produits finis": {
+ "Produits finis A": {
+ "account_number": "361"
+ },
+ "Produits finis B": {
+ "account_number": "362"
+ },
+ "Actifs biologiques": {
+ "Animaux": {
+ "account_number": "3631"
+ },
+ "V\u00e9g\u00e9taux": {
+ "account_number": "3632"
+ },
+ "Autres stocks (activit\u00e9s annexes)": {
+ "account_number": "3638"
+ },
+ "account_number": "363"
+ },
+ "account_number": "36"
+ },
+ "Produits interm\u00e9diaires et r\u00e9siduels": {
+ "Produits interm\u00e9diaires": {
+ "Produits interm\u00e9diaires A": {
+ "account_number": "3711"
+ },
+ "Produits interm\u00e9diaires B": {
+ "account_number": "3712"
+ },
+ "account_number": "371"
+ },
+ "Produits r\u00e9siduels": {
+ "D\u00e9chets": {
+ "account_number": "3721"
+ },
+ "Rebuts": {
+ "account_number": "3722"
+ },
+ "Mati\u00e8res de R\u00e9cup\u00e9ration": {
+ "account_number": "3723"
+ },
+ "account_number": "372"
+ },
+ "Actifs biologiques": {
+ "Animaux": {
+ "account_number": "3731"
+ },
+ "V\u00e9g\u00e9taux": {
+ "account_number": "3732"
+ },
+ "Autres stocks (activit\u00e9s annexes)": {
+ "account_number": "3738"
+ },
+ "account_number": "373"
+ },
+ "account_number": "37"
+ },
+ "Stocks en cours de route, en consignation ou en d\u00e9p\u00f4t": {
+ "account_type": "Stock",
+ "Marchandises en cours de route": {
+ "account_number": "381"
+ },
+ "Mati\u00e8res premi\u00e8res et fournitures li\u00e9es en cours de route": {
+ "account_number": "382"
+ },
+ "Autres approvisionnements en cours de route": {
+ "account_number": "383"
+ },
+ "Produits finis en cours de route": {
+ "account_number": "386"
+ },
+ "Stock en consignation ou en d\u00e9p\u00f4t": {
+ "Stock en consignation": {
+ "account_number": "3871"
+ },
+ "Stock en d\u00e9p\u00f4t": {
+ "account_number": "3872"
+ },
+ "account_number": "387"
+ },
+ "Stock provenant d\u2019immobilisations mises hors service ou au rebut": {
+ "account_number": "388"
+ },
+ "account_number": "38"
+ },
+ "D\u00e9pr\u00e9ciations des stocks et encours de production": {
+ "D\u00e9pr\u00e9ciations des stocks de marchandises": {
+ "account_number": "391"
+ },
+ "D\u00e9pr\u00e9ciations des stocks de mati\u00e8res premi\u00e8res et fournitures li\u00e9es": {
+ "account_number": "392"
+ },
+ "D\u00e9pr\u00e9ciations des stocks d\u2019autres approvisionnements": {
+ "account_number": "393"
+ },
+ "D\u00e9pr\u00e9ciations des productions en cours": {
+ "account_number": "394"
+ },
+ "D\u00e9pr\u00e9ciations des services en cours": {
+ "account_number": "395"
+ },
+ "D\u00e9pr\u00e9ciations des stocks de produits finis": {
+ "account_number": "396"
+ },
+ "D\u00e9pr\u00e9ciations des stocks de produits interm\u00e9diaires et r\u00e9siduels": {
+ "account_number": "397"
+ },
+ "D\u00e9pr\u00e9ciations des stocks en cours de route, en consignation ou en d\u00e9p\u00f4t": {
+ "account_number": "398"
+ },
+ "account_number": "39"
+ },
+ "root_type": "Asset",
+ "account_number": "3"
+ },
+ "4-Comptes de Tiers (ACTIF)": {
+ "40-Fournisseurs et comptes rattach\u00e9s (ACTIF)": {
+ "Fournisseurs d\u00e9biteurs": {
+ "Fournisseurs Avances et acomptes vers\u00e9s": {
+ "account_number": "4091"
+ },
+ "Fournisseurs Groupe avances et acomptes vers\u00e9s": {
+ "account_number": "4092"
+ },
+ "Fournisseurs Sous-traitants avances et acomptes vers\u00e9s": {
+ "account_number": "4093"
+ },
+ "Fournisseurs Cr\u00e9ances pour emballages et mat\u00e9riels \u00e0 rendre": {
+ "account_number": "4094"
+ },
+ "Fournisseurs Rabais, remises, ristournes et autres avoirs \u00e0 obtenir": {
+ "account_number": "4098"
+ },
+ "account_number": "409"
+ }
+ },
+ "41-Clients et comptes rattach\u00e9s (ACTIF)": {
+ "Clients": {
+ "Clients": {
+ "account_type": "Receivable",
+ "account_number": "4111"
+ },
+ "Clients groupe": {
+ "account_type": "Receivable",
+ "account_number": "4112"
+ },
+ "Clients, \u00c9tat et Collectivit\u00e9s publiques": {
+ "account_type": "Receivable",
+ "account_number": "4114"
+ },
+ "Clients, organismes internationaux": {
+ "account_type": "Receivable",
+ "account_number": "4115"
+ },
+ "Clients, r\u00e9serve de propri\u00e9t\u00e9": {
+ "account_type": "Receivable",
+ "account_number": "4116"
+ },
+ "Client, retenues de garantie": {
+ "account_type": "Receivable",
+ "account_number": "4117"
+ },
+ "Clients, d\u00e9gr\u00e8vement de taxes sur la valeur ajout\u00e9e (TVA)": {
+ "account_type": "Receivable",
+ "account_number": "4118"
+ },
+ "account_type": "Receivable",
+ "account_number": "411"
+ },
+ "Clients, effets \u00e0 recevoir en portefeuille": {
+ "Clients, effets \u00e0 recevoir": {
+ "account_type": "Receivable",
+ "account_number": "4121"
+ },
+ "Clients Groupe, effets \u00e0 recevoir": {
+ "account_type": "Receivable",
+ "account_number": "4122"
+ },
+ "\u00c9tat et Collectivit\u00e9s publiques, effets \u00e0 recevoir": {
+ "account_type": "Receivable",
+ "account_number": "4124"
+ },
+ "Organismes Internationaux, effets \u00e0 recevoir": {
+ "account_type": "Receivable",
+ "account_number": "4125"
+ },
+ "account_type": "Receivable",
+ "account_number": "412"
+ },
+ "Clients, ch\u00e8ques, effets et autres valeurs impay\u00e9es": {
+ "Clients, ch\u00e8ques impay\u00e9s": {
+ "account_type": "Receivable",
+ "account_number": "4131"
+ },
+ "Clients, effets impay\u00e9s": {
+ "account_type": "Receivable",
+ "account_number": "4132"
+ },
+ "Clients, cartes de cr\u00e9dit impay\u00e9es": {
+ "account_type": "Receivable",
+ "account_number": "4133"
+ },
+ "Clients, autres valeurs impay\u00e9es": {
+ "account_type": "Receivable",
+ "account_number": "4138"
+ },
+ "account_type": "Receivable",
+ "account_number": "413"
+ },
+ "Cr\u00e9ances sur cessions courantes d\u2019immobilisations": {
+ "Cr\u00e9ances en compte, immobilisations incorporelles": {
+ "account_type": "Receivable",
+ "account_number": "4141"
+ },
+ "Cr\u00e9ances en compte, immobilisations corporelles": {
+ "account_type": "Receivable",
+ "account_number": "4142"
+ },
+ "Effets \u00e0 recevoir, immobilisations incorporelles": {
+ "account_type": "Receivable",
+ "account_number": "4146"
+ },
+ "Effets \u00e0 recevoir, immobilisations corporelles": {
+ "account_type": "Receivable",
+ "account_number": "4147"
+ },
+ "account_type": "Receivable",
+ "account_number": "414"
+ },
+ "Clients, effets escompt\u00e9s non \u00e9chus": {
+ "account_type": "Receivable",
+ "account_number": "415"
+ },
+ "Cr\u00e9ances clients litigieuses ou douteuses": {
+ "Cr\u00e9ances litigieuses": {
+ "account_type": "Receivable",
+ "account_number": "4161"
+ },
+ "Cr\u00e9ances douteuses": {
+ "account_type": "Receivable",
+ "account_number": "4162"
+ },
+ "account_type": "Receivable",
+ "account_number": "416"
+ },
+ "Clients, produits \u00e0 recevoir": {
+ "Clients, factures \u00e0 \u00e9tablir": {
+ "account_type": "Receivable",
+ "account_number": "4181"
+ },
+ "Clients, int\u00e9r\u00eats courus": {
+ "account_type": "Receivable",
+ "account_number": "4186"
+ },
+ "account_type": "Receivable",
+ "account_number": "418"
+ },
+ "account_type": "Receivable"
+ },
+ "42-Personnel (ACTIF)": {
+ "Personnel, avances et acomptes": {
+ "Personnel, avances": {
+ "account_number": "4211"
+ },
+ "Personnel, acomptes": {
+ "account_number": "4212"
+ },
+ "Frais avanc\u00e9s et fournitures au personnel": {
+ "account_number": "4213"
+ },
+ "account_number": "421"
+ }
+ },
+ "43-Organismes sociaux (ACTIF)": {
+ "431-S\u00e9curit\u00e9 sociale": {
+ "Prestations familiales": {
+ "account_number": "4311"
+ },
+ "Accidents de travail": {
+ "account_number": "4312"
+ },
+ "Caisse de retraite obligatoire": {
+ "account_number": "4313"
+ },
+ "Caisse de retraite facultative": {
+ "account_number": "4314"
+ },
+ "Autres cotisations sociales": {
+ "account_number": "4318"
+ }
+ },
+ "432-Caisses de retraite compl\u00e9mentaire": {},
+ "433-Autres organismes sociaux": {
+ "Mutuelle": {
+ "account_number": "4331"
+ },
+ "Assurances retraite": {
+ "account_number": "4332"
+ },
+ "Assurances et organismes de sant\u00e9": {
+ "account_number": "4333"
+ }
+ },
+ "438-Organismes sociaux, charges \u00e0 payer et produits \u00e0 recevoir": {
+ "Produits \u00e0 recevoir": {
+ "account_number": "4387"
+ }
+ }
+ },
+ "44-\u00c9tat et collectivit\u00e9s publiques (ACTIF)": {
+ "\u00c9tat, TVA factur\u00e9e": {
+ "TVA factur\u00e9e sur ventes": {
+ "account_number": "4431"
+ },
+ "TVA factur\u00e9e sur prestations de services": {
+ "account_number": "4432"
+ },
+ "TVA factur\u00e9e sur travaux": {
+ "account_number": "4433"
+ },
+ "TVA factur\u00e9e sur production livr\u00e9e \u00e0 soi-m\u00eame": {
+ "account_number": "4434"
+ },
+ "TVA sur factures \u00e0 \u00e9tablir": {
+ "account_number": "4435"
+ },
+ "account_number": "443"
+ },
+ "\u00c9tat, TVA r\u00e9cup\u00e9rable": {
+ "TVA r\u00e9cup\u00e9rable sur immobilisations": {
+ "account_number": "4451"
+ },
+ "TVA r\u00e9cup\u00e9rable sur achats": {
+ "account_number": "4452"
+ },
+ "TVA r\u00e9cup\u00e9rable sur transport": {
+ "account_number": "4453"
+ },
+ "TVA r\u00e9cup\u00e9rable sur services ext\u00e9rieurs et autres charges": {
+ "account_number": "4454"
+ },
+ "TVA r\u00e9cup\u00e9rable sur factures non parvenues": {
+ "account_number": "4455"
+ },
+ "TVA transf\u00e9r\u00e9e par d\u2019autres entit\u00e9s": {
+ "account_number": "4456"
+ },
+ "account_number": "445"
+ },
+ "\u00c9tat, charges \u00e0 payer et produits \u00e0 recevoir": {
+ "Charges \u00e0 payer": {
+ "account_number": "4486"
+ },
+ "Produits \u00e0 recevoir": {
+ "account_number": "4487"
+ },
+ "account_number": "448"
+ },
+ "\u00c9tat, cr\u00e9ances et dettes diverses": {
+ "\u00c9tat, obligations cautionn\u00e9es": {
+ "account_number": "4491"
+ },
+ "\u00c9tat, avances et acomptes vers\u00e9s sur imp\u00f4ts": {
+ "account_number": "4492"
+ },
+ "\u00c9tat, fonds de dotation \u00e0 recevoir": {
+ "account_number": "4493"
+ },
+ "\u00c9tat, subventions investissement \u00e0 recevoir": {
+ "account_number": "4494"
+ },
+ "\u00c9tat, subventions d\u2019exploitation \u00e0 recevoir": {
+ "account_number": "4495"
+ },
+ "\u00c9tat, subventions d\u2019\u00e9quilibre \u00e0 recevoir": {
+ "account_number": "4496"
+ },
+ "\u00c9tat, avances sur subventions": {
+ "account_number": "4497"
+ },
+ "\u00c9tat, fonds r\u00e9glement\u00e9s provisionn\u00e9s": {
+ "account_number": "4499"
+ },
+ "account_number": "449"
+ }
+ },
+ "45-Organismes internationaux (ACTIF)": {
+ "Op\u00e9rations avec les organismes africains": {
+ "account_number": "451"
+ },
+ "Op\u00e9rations avec les autres organismes internationaux": {
+ "account_number": "452"
+ },
+ "Organismes internationaux, fonds de dotation et subventions \u00e0 recevoir": {
+ "Organismes internationaux, fonds de dotation \u00e0 recevoir": {
+ "account_number": "4581"
+ },
+ "Organismes internationaux, subventions \u00e0 recevoir": {
+ "account_number": "4582"
+ },
+ "account_number": "458"
+ }
+ },
+ "46-Apporteurs, associ\u00e9s et groupe (ACTIF)": {
+ "461-Apporteurs, op\u00e9rations sur le capital": {
+ "Apporteurs, capital appel\u00e9, non vers\u00e9": {
+ "account_number": "4613"
+ },
+ "Apporteurs, compte d\u2019apport, op\u00e9rations de restructuration (fusion...)": {
+ "account_number": "4614"
+ },
+ "Apporteurs, titres \u00e0 \u00e9changer": {
+ "account_number": "4618"
+ }
+ },
+ "Apporteurs, restant d\u00fb sur capital appel\u00e9": {
+ "account_number": "467"
+ }
+ },
+ "47-D\u00e9biteurs et cr\u00e9diteurs divers (ACTIF)": {
+ "472-Cr\u00e9ances et dettes sur titres de placement": {
+ "Cr\u00e9ances sur cessions de titres de placement": {
+ "account_number": "4721"
+ },
+ "Versements restant \u00e0 effectuer sur titres de placement non lib\u00e9r\u00e9s": {
+ "account_number": "4726"
+ }
+ },
+ "473-Interm\u00e9diaires Op\u00e9rations faites pour compte de tiers": {
+ "Mandants": {
+ "account_number": "4731"
+ },
+ "Mandataires": {
+ "account_number": "4732"
+ },
+ "Commettants": {
+ "account_number": "4733"
+ },
+ "Commissionnaires": {
+ "account_number": "4734"
+ },
+ "\u00c9tat, Collectivit\u00e9s publiques, fonds global d\u2019allocation": {
+ "account_number": "4739"
+ }
+ },
+ "474-Compte de r\u00e9partition p\u00e9riodique des charges et des produits": {
+ "Compte de r\u00e9partition p\u00e9riodique des produits": {
+ "account_number": "4747"
+ }
+ },
+ "475-Compte transitoire, ajustement sp\u00e9cial li\u00e9 \u00e0 la r\u00e9vision du SYSCOHADA": {
+ "Compte actif": {
+ "account_type": "Temporary",
+ "account_number": "4751"
+ }
+ },
+ "Charges constat\u00e9es d\u2019avance": {
+ "account_number": "476"
+ },
+ "478-\u00c9carts de conversion actif": {
+ "Diminution des cr\u00e9ances d\u2019exploitation": {
+ "account_number": "4781"
+ },
+ "Diminution des cr\u00e9ances financi\u00e8res": {
+ "account_number": "4782"
+ },
+ "Augmentation des dettes d\u2019exploitation": {
+ "account_number": "4783"
+ },
+ "Augmentation des dettes financi\u00e8res": {
+ "account_number": "4784"
+ },
+ "Diff\u00e9rences d\u2019\u00e9valuation sur instruments de tr\u00e9sorerie": {
+ "account_number": "4786"
+ },
+ "Diff\u00e9rences compens\u00e9es par couverture de change": {
+ "account_number": "4788"
+ }
+ }
+ },
+ "48-Cr\u00e9ances et dettes hors activit\u00e9s ordinaires (ACTIF)": {
+ "Cr\u00e9ances sur cessions d\u2019immobilisations": {
+ "En compte, immobilisations incorporelles": {
+ "account_number": "4851"
+ },
+ "En compte, immobilisations corporelles": {
+ "account_number": "4852"
+ },
+ "Effets \u00e0 recevoir, immobilisations incorporelles": {
+ "account_number": "4853"
+ },
+ "Effets \u00e0 recevoir, immobilisations corporelles": {
+ "account_number": "4854"
+ },
+ "Effets escompt\u00e9s non \u00e9chus": {
+ "account_number": "4855"
+ },
+ "Retenues de garantie": {
+ "account_number": "4857"
+ },
+ "Factures \u00e0 \u00e9tablir": {
+ "account_number": "4858"
+ },
+ "account_number": "485"
+ },
+ "Autres cr\u00e9ances hors activit\u00e9s ordinaires (HAO)": {
+ "account_number": "488"
+ }
+ },
+ "49-D\u00e9pr\u00e9ciations et provisions pour risques \u00e0 court terme (tiers) (ACTIF)": {
+ "D\u00e9pr\u00e9ciations des comptes clients": {
+ "Cr\u00e9ances litigieuses": {
+ "account_number": "4911"
+ },
+ "Cr\u00e9ances douteuses": {
+ "account_number": "4912"
+ },
+ "account_number": "491"
+ },
+ "D\u00e9pr\u00e9ciations des comptes organismes internationaux": {
+ "account_number": "495"
+ },
+ "D\u00e9pr\u00e9ciations des comptes apporteurs, associ\u00e9s et groupe": {
+ "Associ\u00e9s, comptes courants": {
+ "account_number": "4962"
+ },
+ "Associ\u00e9s, op\u00e9rations faites en commun": {
+ "account_number": "4963"
+ },
+ "Groupe, comptes courants": {
+ "account_number": "4966"
+ },
+ "account_number": "496"
+ },
+ "D\u00e9pr\u00e9ciations des comptes d\u00e9biteurs divers": {
+ "account_number": "497"
+ },
+ "D\u00e9pr\u00e9ciations des comptes de cr\u00e9ances HAO": {
+ "Cr\u00e9ances sur cessions d\u2019immobilisations": {
+ "account_number": "4985"
+ },
+ "Cr\u00e9ances sur cessions de titres de placement": {
+ "account_number": "4986"
+ },
+ "Autres cr\u00e9ances HAO": {
+ "account_number": "4988"
+ },
+ "account_number": "498"
+ },
+ "Provisions pour risques \u00e0 court terme": {
+ "Sur op\u00e9rations d\u2019exploitation": {
+ "account_number": "4991"
+ },
+ "Sur op\u00e9rations financi\u00e8res": {
+ "account_number": "4997"
+ },
+ "Sur op\u00e9rations HAO": {
+ "account_number": "4998"
+ },
+ "account_number": "499"
+ }
+ },
+ "root_type": "Asset"
+ },
+ "4-Comptes de Tiers (PASSIF)": {
+ "40-Fournisseurs et comptes rattach\u00e9s (PASSIF)": {
+ "Fournisseurs, dettes en compte": {
+ "Fournisseurs": {
+ "account_type": "Payable",
+ "account_number": "4011"
+ },
+ "Fournisseurs groupe": {
+ "account_type": "Payable",
+ "account_number": "4012"
+ },
+ "Fournisseurs sous-traitants": {
+ "account_type": "Payable",
+ "account_number": "4013"
+ },
+ "Fournisseurs, r\u00e9serve de propri\u00e9t\u00e9": {
+ "account_type": "Payable",
+ "account_number": "4016"
+ },
+ "Fournisseur, retenues de garantie": {
+ "account_type": "Payable",
+ "account_number": "4017"
+ },
+ "account_type": "Payable",
+ "account_number": "401"
+ },
+ "Fournisseurs, effets \u00e0 payer": {
+ "Fournisseurs Effets \u00e0 payer": {
+ "account_type": "Payable",
+ "account_number": "4021"
+ },
+ "Fournisseurs Groupe, effets \u00e0 payer": {
+ "account_type": "Payable",
+ "account_number": "4022"
+ },
+ "Fournisseurs Sous-traitants, effets \u00e0 payer": {
+ "account_type": "Payable",
+ "account_number": "4023"
+ },
+ "account_type": "Payable",
+ "account_number": "402"
+ },
+ "Fournisseurs, acquisitions courantes d\u2019immobilisations": {
+ "Fournisseurs Dettes en comptes, immobilisations incorporelles": {
+ "account_type": "Payable",
+ "account_number": "4041"
+ },
+ "Fournisseurs Dettes en comptes, immobilisations corporelles": {
+ "account_type": "Payable",
+ "account_number": "4042"
+ },
+ "Fournisseurs Effets \u00e0 payer, immobilisations incorporelles": {
+ "account_type": "Payable",
+ "account_number": "4046"
+ },
+ "Fournisseurs Effets \u00e0 payer, immobilisations corporelles": {
+ "account_type": "Payable",
+ "account_number": "4047"
+ },
+ "account_type": "Payable",
+ "account_number": "404"
+ },
+ "Fournisseurs, factures non parvenues": {
+ "Fournisseurs": {
+ "account_type": "Stock Received But Not Billed",
+ "account_number": "4081"
+ },
+ "Fournisseurs groupe": {
+ "account_type": "Stock Received But Not Billed",
+ "account_number": "4082"
+ },
+ "Fournisseurs sous-traitants": {
+ "account_type": "Stock Received But Not Billed",
+ "account_number": "4083"
+ },
+ "Fournisseurs, int\u00e9r\u00eats courus": {
+ "account_type": "Stock Received But Not Billed",
+ "account_number": "4086"
+ },
+ "account_type": "Stock Received But Not Billed",
+ "account_number": "408"
+ },
+ "account_type": "Payable"
+ },
+ "41-Clients et comptes rattach\u00e9s (PASSIF)": {
+ "Clients cr\u00e9diteurs": {
+ "Clients, avances et acomptes re\u00e7us": {
+ "account_number": "4191"
+ },
+ "Clients groupe, avances et acomptes re\u00e7us": {
+ "account_number": "4192"
+ },
+ "Clients, dettes pour emballages et mat\u00e9riels consign\u00e9s": {
+ "account_number": "4194"
+ },
+ "Clients, rabais, remises, ristournes et autres avoirs \u00e0 accorder": {
+ "account_number": "4198"
+ },
+ "account_number": "419"
+ }
+ },
+ "42-Personnel (PASSIF)": {
+ "Personnel, r\u00e9mun\u00e9rations dues": {
+ "account_number": "422"
+ },
+ "Personnel, oppositions, saisies-arr\u00eats": {
+ "Personnel, oppositions": {
+ "account_number": "4231"
+ },
+ "Personnel, saisies-arr\u00eats": {
+ "account_number": "4232"
+ },
+ "Personnel, avis \u00e0 tiers d\u00e9tenteur": {
+ "account_number": "4233"
+ },
+ "account_number": "423"
+ },
+ "Personnel, \u0153uvres sociales internes": {
+ "Assistance m\u00e9dicale": {
+ "account_number": "4241"
+ },
+ "Allocations familiales": {
+ "account_number": "4242"
+ },
+ "Organismes sociaux rattach\u00e9s \u00e0 l\u2019entit\u00e9": {
+ "account_number": "4245"
+ },
+ "Autres \u0153uvres sociales internes": {
+ "account_number": "4248"
+ },
+ "account_number": "424"
+ },
+ "Repr\u00e9sentants du personnel": {
+ "D\u00e9l\u00e9gu\u00e9s du personnel": {
+ "account_number": "4251"
+ },
+ "Syndicats et Comit\u00e9s d\u2019entreprises, d\u2019\u00c9tablissement": {
+ "account_number": "4252"
+ },
+ "Autres repr\u00e9sentants du personnel": {
+ "account_number": "4258"
+ },
+ "account_number": "425"
+ },
+ "Personnel, participation aux b\u00e9n\u00e9fices et au capital": {
+ "Participation aux b\u00e9n\u00e9fices": {
+ "account_number": "4261"
+ },
+ "Participation au capital": {
+ "account_number": "4264"
+ },
+ "account_number": "426"
+ },
+ "Personnel d\u00e9p\u00f4ts": {
+ "account_number": "427"
+ },
+ "Personnel, charges \u00e0 payer et produits \u00e0 recevoir": {
+ "Dettes provisionn\u00e9es pour cong\u00e9s \u00e0 payer": {
+ "account_number": "4281"
+ },
+ "Autres charges \u00e0 payer": {
+ "account_number": "4286"
+ },
+ "Produits \u00e0 recevoir": {
+ "account_number": "4287"
+ },
+ "account_number": "428"
+ }
+ },
+ "43-Organismes sociaux (PASSIF)": {
+ "438-Organismes sociaux, charges \u00e0 payer et produits \u00e0 recevoir": {
+ "Charges sociales sur gratifications \u00e0 payer": {
+ "account_number": "4381"
+ },
+ "Charges sociales sur cong\u00e9s \u00e0 payer": {
+ "account_number": "4382"
+ },
+ "Autres charges \u00e0 payer": {
+ "account_number": "4386"
+ }
+ }
+ },
+ "44-\u00c9tat et collectivit\u00e9s publiques (PASSIF)": {
+ "\u00c9tat, imp\u00f4t sur les b\u00e9n\u00e9fices": {
+ "account_number": "441"
+ },
+ "\u00c9tat, autres imp\u00f4ts et taxes": {
+ "Imp\u00f4ts et taxes d\u2019\u00c9tat": {
+ "account_number": "4421"
+ },
+ "Imp\u00f4ts et taxes pour les collectivit\u00e9s publiques": {
+ "account_number": "4422"
+ },
+ "Imp\u00f4ts et taxes recouvrables sur des obligataires": {
+ "account_number": "4423"
+ },
+ "Imp\u00f4ts et taxes recouvrables sur des associ\u00e9s": {
+ "account_number": "4424"
+ },
+ "Droits de douane": {
+ "account_number": "4426"
+ },
+ "Autres imp\u00f4ts et taxes": {
+ "account_number": "4428"
+ },
+ "account_number": "442"
+ },
+ "\u00c9tat, TVA due ou cr\u00e9dit de TVA": {
+ "\u00c9tat, TVA due": {
+ "account_number": "4441"
+ },
+ "\u00c9tat, cr\u00e9dit de TVA \u00e0 reporter": {
+ "account_number": "4449"
+ },
+ "account_number": "444"
+ },
+ "\u00c9tat, autres taxes sur le chiffre d\u2019affaires": {
+ "account_number": "446"
+ },
+ "\u00c9tat, imp\u00f4ts retenus \u00e0 la source": {
+ "Imp\u00f4t G\u00e9n\u00e9ral sur le revenu": {
+ "account_number": "4471"
+ },
+ "Imp\u00f4ts sur salaires": {
+ "account_number": "4472"
+ },
+ "Contribution nationale": {
+ "account_number": "4473"
+ },
+ "Contribution nationale de solidarit\u00e9": {
+ "account_number": "4474"
+ },
+ "Autres imp\u00f4ts et contributions": {
+ "account_number": "4478"
+ },
+ "account_number": "447"
+ }
+ },
+ "46-Apporteurs, associ\u00e9s et groupe (PASSIF)": {
+ "461-Apporteurs, op\u00e9rations sur le capital (PASSIF)": {
+ "Apporteurs, apports en nature": {
+ "account_number": "4611"
+ },
+ "Apporteurs, apports en num\u00e9raire": {
+ "account_number": "4612"
+ },
+ "Apporteurs, versements re\u00e7us sur augmentation de capital": {
+ "account_number": "4615"
+ },
+ "Apporteurs, versements anticip\u00e9s": {
+ "account_number": "4616"
+ },
+ "Apporteurs d\u00e9faillants": {
+ "account_number": "4617"
+ },
+ "Apporteurs, capital \u00e0 rembourser": {
+ "account_number": "4619"
+ }
+ },
+ "462-Associ\u00e9s, comptes courants": {
+ "Principal": {
+ "account_number": "4621"
+ },
+ "Int\u00e9r\u00eats courus": {
+ "account_number": "4626"
+ }
+ },
+ "463-Associ\u00e9s, op\u00e9rations faites en commun et GIE": {
+ "Op\u00e9rations courantes": {
+ "account_number": "4631"
+ },
+ "Int\u00e9r\u00eats courus": {
+ "account_number": "4636"
+ }
+ },
+ "Associ\u00e9s, dividendes \u00e0 payer": {
+ "account_number": "465"
+ },
+ "Groupe, comptes courants": {
+ "account_number": "466"
+ }
+ },
+ "47-D\u00e9biteurs et cr\u00e9diteurs divers (PASSIF)": {
+ "471-D\u00e9biteurs et cr\u00e9diteurs divers": {
+ "D\u00e9biteurs divers": {
+ "account_number": "4711"
+ },
+ "Cr\u00e9diteurs divers": {
+ "account_number": "4712"
+ },
+ "Obligataires": {
+ "account_number": "4713"
+ },
+ "R\u00e9mun\u00e9rations d\u2019administrateurs": {
+ "account_number": "4715"
+ },
+ "Compte d\u2019affacturage": {
+ "account_number": "4716"
+ },
+ "D\u00e9biteurs divers retenues de garantie": {
+ "account_number": "4717"
+ },
+ "Apport, compte de fusion et op\u00e9rations assimil\u00e9es": {
+ "account_number": "4718"
+ },
+ "Bons de souscription d\u2019actions et d\u2019obligations": {
+ "account_number": "4719"
+ }
+ },
+ "474-Compte de r\u00e9partition p\u00e9riodique des charges et des produits (PASSIF)": {
+ "Compte de r\u00e9partition p\u00e9riodique des charges": {
+ "account_number": "4746"
+ }
+ },
+ "475-Compte transitoire, ajustement sp\u00e9cial li\u00e9 \u00e0 la r\u00e9vision du SYSCOHADA (PASSIF)": {
+ "Compte passif": {
+ "account_number": "4752"
+ }
+ },
+ "Produits constat\u00e9s d\u2019avance": {
+ "account_number": "477"
+ },
+ "479-\u00c9carts de conversion passif": {
+ "Augmentation des cr\u00e9ances d\u2019exploitation": {
+ "account_number": "4791"
+ },
+ "Augmentation des cr\u00e9ances financi\u00e8res": {
+ "account_number": "4792"
+ },
+ "Diminution des dettes d\u2019exploitation": {
+ "account_number": "4793"
+ },
+ "Diminution des dettes financi\u00e8res": {
+ "account_number": "4794"
+ },
+ "Diff\u00e9rences d\u2019\u00e9valuation sur instruments de tr\u00e9sorerie": {
+ "account_number": "4797"
+ },
+ "Diff\u00e9rences compens\u00e9es par couverture de change": {
+ "account_number": "4798"
+ }
+ }
+ },
+ "48-Cr\u00e9ances et dettes hors activit\u00e9s ordinaires (HAO) (PASSIF)": {
+ "Fournisseurs d\u2019investissements": {
+ "Immobilisations incorporelles": {
+ "account_number": "4811"
+ },
+ "Immobilisations corporelles": {
+ "account_number": "4812"
+ },
+ "Versements restant \u00e0 effectuer sur titres de participation et titres immobilis\u00e9s non lib\u00e9r\u00e9s": {
+ "account_number": "4813"
+ },
+ "R\u00e9serve de propri\u00e9t\u00e9": {
+ "account_number": "4816"
+ },
+ "Retenues de garantie": {
+ "account_number": "4817"
+ },
+ "Factures non parvenues": {
+ "account_number": "4818"
+ },
+ "account_number": "481"
+ },
+ "Fournisseurs d\u2019investissements, effets \u00e0 payer": {
+ "Immobilisations incorporelles": {
+ "account_number": "4821"
+ },
+ "Immobilisations corporelles": {
+ "account_number": "4822"
+ },
+ "account_number": "482"
+ },
+ "Autres dettes hors activit\u00e9s ordinaires (HAO)": {
+ "Produits": {
+ "account_number": "4887"
+ },
+ "account_number": "484"
+ }
+ },
+ "root_type": "Liability"
+ },
+ "Comptes de tr\u00e9sorerie": {
+ "Titres de placement": {
+ "Titres du tr\u00e9sor et bons de caisse \u00e0 court terme": {
+ "Titres du Tr\u00e9sor \u00e0 court terme": {
+ "account_number": "5011"
+ },
+ "Titres d\u2019organismes financiers": {
+ "account_number": "5012"
+ },
+ "Bons de caisse \u00e0 court terme": {
+ "account_number": "5013"
+ },
+ "Frais d\u2019acquisition des titres de tr\u00e9sor et bons de caisse": {
+ "account_number": "5016"
+ },
+ "account_number": "501"
+ },
+ "Actions": {
+ "Actions ou parts propres": {
+ "account_number": "5021"
+ },
+ "Actions cot\u00e9es": {
+ "account_number": "5022"
+ },
+ "Actions non cot\u00e9es": {
+ "account_number": "5023"
+ },
+ "Actions d\u00e9membr\u00e9es (certificats d\u2019investissement, droits de vote)": {
+ "account_number": "5024"
+ },
+ "Autres actions": {
+ "account_number": "5025"
+ },
+ "Frais d\u2019acquisition des actions": {
+ "account_number": "5026"
+ },
+ "account_number": "502"
+ },
+ "Obligations": {
+ "Obligations \u00e9mises par la soci\u00e9t\u00e9 et rachet\u00e9es par elle": {
+ "account_number": "5031"
+ },
+ "Obligations cot\u00e9es": {
+ "account_number": "5032"
+ },
+ "Obligations non cot\u00e9es": {
+ "account_number": "5033"
+ },
+ "Autres obligations": {
+ "account_number": "5035"
+ },
+ "Frais d\u2019acquisition des obligations": {
+ "account_number": "5036"
+ },
+ "account_number": "503"
+ },
+ "Bons de souscription": {
+ "Bons de souscription d\u2019actions": {
+ "account_number": "5042"
+ },
+ "Bons de souscription d\u2019obligations": {
+ "account_number": "5043"
+ },
+ "account_number": "504"
+ },
+ "Titres n\u00e9gociables hors r\u00e9gion": {
+ "account_number": "505"
+ },
+ "Int\u00e9r\u00eats courus": {
+ "Titres du Tr\u00e9sor et bons de caisse \u00e0 court terme": {
+ "account_number": "5061"
+ },
+ "Actions": {
+ "account_number": "5062"
+ },
+ "Obligations": {
+ "account_number": "5063"
+ },
+ "account_number": "506"
+ },
+ "Autres titres de placement et cr\u00e9ances assimil\u00e9es": {
+ "account_number": "508"
+ },
+ "account_number": "50"
+ },
+ "Valeurs \u00e0 encaisser": {
+ "Effets \u00e0 encaisser": {
+ "account_number": "511"
+ },
+ "Effets \u00e0 l\u2019encaissement": {
+ "account_number": "512"
+ },
+ "Ch\u00e8ques \u00e0 encaisser": {
+ "account_number": "513"
+ },
+ "Ch\u00e8ques \u00e0 l\u2019encaissement": {
+ "account_number": "514"
+ },
+ "Cartes de cr\u00e9dit \u00e0 encaisser": {
+ "account_number": "515"
+ },
+ "Autres valeurs \u00e0 l\u2019encaissement": {
+ "Warrants": {
+ "account_number": "5181"
+ },
+ "Billets de fonds": {
+ "account_number": "5182"
+ },
+ "Ch\u00e8ques de voyage": {
+ "account_number": "5185"
+ },
+ "Coupons \u00e9chus": {
+ "account_number": "5186"
+ },
+ "Int\u00e9r\u00eats \u00e9chus des obligations": {
+ "account_number": "5187"
+ },
+ "account_number": "518"
+ },
+ "account_number": "51"
+ },
+ "Banques": {
+ "Banques locales": {
+ "Banques en monnaie nationale": {
+ "account_type": "Bank",
+ "account_number": "5211"
+ },
+ "Banques en devises": {
+ "account_type": "Bank",
+ "account_number": "5215"
+ },
+ "account_type": "Bank",
+ "account_number": "521"
+ },
+ "Banques autres \u00c9tats r\u00e9gion": {
+ "account_number": "522"
+ },
+ "Banques autres \u00c9tats zone mon\u00e9taire": {
+ "account_number": "523"
+ },
+ "Banques hors zone mon\u00e9taire": {
+ "account_number": "524"
+ },
+ "Banques d\u00e9p\u00f4t \u00e0 terme": {
+ "account_number": "525"
+ },
+ "Banques, int\u00e9r\u00eats courus": {
+ "Banque, int\u00e9r\u00eats courus, charges \u00e0 payer": {
+ "account_number": "5261"
+ },
+ "Banque, int\u00e9r\u00eats courus, produits \u00e0 recevoir": {
+ "account_number": "5267"
+ },
+ "account_number": "526"
+ },
+ "account_number": "52"
+ },
+ "\u00c9tablissements financiers et assimil\u00e9s": {
+ "Ch\u00e8ques postaux": {
+ "account_number": "531"
+ },
+ "Tr\u00e9sor": {
+ "account_number": "532"
+ },
+ "Soci\u00e9t\u00e9s de gestion et d\u2019interm\u00e9diation (SGI)": {
+ "account_number": "533"
+ },
+ "\u00c9tablissements financiers, int\u00e9r\u00eats courus": {
+ "account_number": "536"
+ },
+ "Autres organismes financiers": {
+ "account_number": "538"
+ },
+ "account_number": "53"
+ },
+ "Instruments de tr\u00e9sorerie": {
+ "Options de taux d\u2019int\u00e9r\u00eat": {
+ "account_number": "541"
+ },
+ "Options de taux de change": {
+ "account_number": "542"
+ },
+ "Options de taux boursiers": {
+ "account_number": "543"
+ },
+ "Instruments de march\u00e9s \u00e0 terme": {
+ "account_number": "544"
+ },
+ "Avoirs d\u2019or et autres m\u00e9taux pr\u00e9cieux": {
+ "account_number": "545"
+ },
+ "account_number": "54"
+ },
+ "Instruments de monnaie \u00e9lectronique": {
+ "Monnaie \u00e9lectronique carte carburant": {
+ "account_number": "551"
+ },
+ "Monnaie \u00e9lectronique t\u00e9l\u00e9phone portable": {
+ "account_number": "552"
+ },
+ "Monnaie \u00e9lectronique carte p\u00e9age": {
+ "account_number": "553"
+ },
+ "Porte-monnaie \u00e9lectronique": {
+ "account_number": "554"
+ },
+ "Autres instruments de monnaies \u00e9lectroniques": {
+ "account_number": "558"
+ },
+ "account_number": "55"
+ },
+ "Banques, cr\u00e9dits de tr\u00e9sorerie et d\u2019escompte": {
+ "Cr\u00e9dits de tr\u00e9sorerie": {
+ "account_number": "561"
+ },
+ "Escompte de cr\u00e9dits de campagne": {
+ "account_number": "564"
+ },
+ "Escompte de cr\u00e9dits ordinaires": {
+ "account_number": "565"
+ },
+ "Banques, cr\u00e9dits de tr\u00e9sorerie, int\u00e9r\u00eats courus": {
+ "account_number": "566"
+ },
+ "account_number": "56"
+ },
+ "Caisse": {
+ "Caisse si\u00e8ge social": {
+ "Caisse en monnaie nationale": {
+ "account_number": "5711"
+ },
+ "Caisse en devises": {
+ "account_number": "5712"
+ },
+ "account_number": "571"
+ },
+ "Caisse succursale A": {
+ "En monnaie nationale": {
+ "account_number": "5721"
+ },
+ "En devises": {
+ "account_number": "5722"
+ },
+ "account_number": "572"
+ },
+ "Caisse succursale B": {
+ "En monnaie nationale": {
+ "account_number": "5731"
+ },
+ "En devises": {
+ "account_number": "5732"
+ },
+ "account_number": "573"
+ },
+ "account_number": "57"
+ },
+ "R\u00e9gies d\u2019avances, accr\u00e9ditifs et virements internes": {
+ "R\u00e9gies d\u2019avance": {
+ "account_number": "581"
+ },
+ "Accr\u00e9ditifs": {
+ "account_number": "582"
+ },
+ "Virements de fonds": {
+ "account_number": "585"
+ },
+ "Autres virements internes": {
+ "account_number": "588"
+ },
+ "account_number": "58"
+ },
+ "D\u00e9pr\u00e9ciations et provisions pour risque \u00e0 court terme": {
+ "D\u00e9pr\u00e9ciations des titres de placement": {
+ "account_number": "590"
+ },
+ "D\u00e9pr\u00e9ciations des titres et valeurs \u00e0 encaisser": {
+ "account_number": "591"
+ },
+ "D\u00e9pr\u00e9ciations des comptes banques": {
+ "account_number": "592"
+ },
+ "D\u00e9pr\u00e9ciations des comptes \u00e9tablissements financiers et assimil\u00e9s": {
+ "account_number": "593"
+ },
+ "D\u00e9pr\u00e9ciations des comptes d\u2019instruments de tr\u00e9sorerie": {
+ "account_number": "594"
+ },
+ "Provisions pour risque \u00e0 court terme \u00e0 caract\u00e8re financier": {
+ "account_number": "599"
+ },
+ "account_number": "59"
+ },
+ "root_type": "Asset",
+ "account_number": "5"
+ },
+ "Comptes de charges des activit\u00e9s ordinaires": {
+ "Achats et variations de stocks": {
+ "Achats de marchandises": {
+ "Dans la R\u00e9gion": {
+ "account_number": "6011"
+ },
+ "Hors R\u00e9gion": {
+ "account_number": "6012"
+ },
+ "Aux entit\u00e9s du groupe dans la R\u00e9gion": {
+ "account_number": "6013"
+ },
+ "Aux entit\u00e9s du groupe hors R\u00e9gion": {
+ "account_number": "6014"
+ },
+ "Frais sur achats": {
+ "account_number": "6015"
+ },
+ "Rabais, remises et ristournes obtenus (non ventil\u00e9s)": {
+ "account_number": "6019"
+ },
+ "account_number": "601"
+ },
+ "Achats de mati\u00e8res premi\u00e8res et fournitures li\u00e9es": {
+ "Dans la R\u00e9gion": {
+ "account_number": "6021"
+ },
+ "Hors R\u00e9gion": {
+ "account_number": "6022"
+ },
+ "Aux entit\u00e9s du groupe dans la R\u00e9gion": {
+ "account_number": "6023"
+ },
+ "Aux entit\u00e9s du groupe hors R\u00e9gion": {
+ "account_number": "6024"
+ },
+ "Frais sur achats": {
+ "account_number": "6025"
+ },
+ "Rabais, remises et ristournes obtenus (non ventil\u00e9s)": {
+ "account_number": "6029"
+ },
+ "account_number": "602"
+ },
+ "Variations des stocks de biens achet\u00e9s": {
+ "Variations des stocks de marchandises": {
+ "account_number": "6031"
+ },
+ "Variations des stocks de mati\u00e8res premi\u00e8res et fournitures li\u00e9es": {
+ "account_number": "6032"
+ },
+ "Variations des stocks d\u2019autres approvisionnements": {
+ "account_number": "6033"
+ },
+ "account_number": "603"
+ },
+ "Achats stock\u00e9s de mati\u00e8res et fournitures consommables": {
+ "Mati\u00e8res consommables": {
+ "account_number": "6041"
+ },
+ "Mati\u00e8res combustibles": {
+ "account_number": "6042"
+ },
+ "Produits d\u2019entretien": {
+ "account_number": "6043"
+ },
+ "Fournitures d\u2019atelier et d\u2019usine": {
+ "account_number": "6044"
+ },
+ "Frais sur achat": {
+ "account_number": "6045"
+ },
+ "Fournitures de magasin": {
+ "account_number": "6046"
+ },
+ "Fournitures de bureau": {
+ "account_number": "6047"
+ },
+ "Rabais, remises et ristournes obtenus (non ventil\u00e9s)": {
+ "account_number": "6049"
+ },
+ "account_number": "604"
+ },
+ "Autres achats": {
+ "Fournitures non stockables Eau": {
+ "account_number": "6051"
+ },
+ "Fournitures non stockables \u00c9lectricit\u00e9": {
+ "account_number": "6052"
+ },
+ "Fournitures non stockables Autres \u00e9nergies": {
+ "account_number": "6053"
+ },
+ "Fournitures d\u2019entretien non stockables": {
+ "account_number": "6054"
+ },
+ "Fournitures de bureau non stockables": {
+ "account_number": "6055"
+ },
+ "Achats de petit mat\u00e9riel et outillage": {
+ "account_number": "6056"
+ },
+ "Achats d\u2019\u00e9tudes et prestations de services": {
+ "account_number": "6057"
+ },
+ "Achats de travaux, mat\u00e9riels et \u00e9quipements": {
+ "account_number": "6058"
+ },
+ "Rabais, remises et ristournes obtenus (non ventil\u00e9s)": {
+ "account_number": "6059"
+ },
+ "account_number": "605"
+ },
+ "Achats d\u2019emballages": {
+ "Emballages perdus": {
+ "account_number": "6081"
+ },
+ "Emballages r\u00e9cup\u00e9rables non identifiables": {
+ "account_number": "6082"
+ },
+ "Emballages \u00e0 usage mixte": {
+ "account_number": "6083"
+ },
+ "Frais sur achats": {
+ "account_number": "6085"
+ },
+ "Rabais, remises et ristournes obtenus (non ventil\u00e9s)": {
+ "account_number": "6089"
+ },
+ "account_number": "608"
+ },
+ "account_number": "60"
+ },
+ "Transports": {
+ "Transports sur ventes": {
+ "account_number": "612"
+ },
+ "Transports pour le compte de tiers": {
+ "account_number": "613"
+ },
+ "Transports du personnel": {
+ "account_number": "614"
+ },
+ "Transports de plis": {
+ "account_number": "616"
+ },
+ "Autres frais de transport": {
+ "Voyages et d\u00e9placements": {
+ "account_number": "6181"
+ },
+ "Transports entre \u00e9tablissements ou chantiers": {
+ "account_number": "6182"
+ },
+ "Transports administratifs": {
+ "account_number": "6183"
+ },
+ "account_number": "618"
+ },
+ "account_number": "61"
+ },
+ "Services ext\u00e9rieurs": {
+ "Sous-traitance g\u00e9n\u00e9rale": {
+ "account_number": "621"
+ },
+ "Locations, charges locatives": {
+ "Locations de terrains": {
+ "account_number": "6221"
+ },
+ "Locations de b\u00e2timents": {
+ "account_number": "6222"
+ },
+ "Locations de mat\u00e9riels et outillages": {
+ "account_number": "6223"
+ },
+ "Malis sur emballages": {
+ "account_number": "6224"
+ },
+ "Locations d\u2019emballages": {
+ "account_number": "6225"
+ },
+ "Fermages et loyers du foncier": {
+ "account_number": "6226"
+ },
+ "Locations et charges locatives diverses": {
+ "account_number": "6228"
+ },
+ "account_number": "622"
+ },
+ "Redevances de location acquisition": {
+ "Cr\u00e9dit-bail immobilier": {
+ "account_number": "6232"
+ },
+ "Cr\u00e9dit-bail mobilier": {
+ "account_number": "6233"
+ },
+ "Location-vente": {
+ "account_number": "6234"
+ },
+ "Autres contrats de location acquisition": {
+ "account_number": "6238"
+ },
+ "account_number": "623"
+ },
+ "Entretien, r\u00e9parations, remise en \u00e9tat et maintenance": {
+ "Entretien et r\u00e9parations des biens immobiliers": {
+ "account_number": "6241"
+ },
+ "Entretien et r\u00e9parations des biens mobiliers": {
+ "account_number": "6242"
+ },
+ "Maintenance": {
+ "account_number": "6243"
+ },
+ "Charges de d\u00e9mant\u00e8lement et remise en \u00e9tat": {
+ "account_number": "6244"
+ },
+ "Autres entretiens et r\u00e9parations": {
+ "account_number": "6248"
+ },
+ "account_number": "624"
+ },
+ "Primes d\u2019assurance": {
+ "Assurances multirisques": {
+ "account_number": "6251"
+ },
+ "Assurances mat\u00e9riel de transport": {
+ "account_number": "6252"
+ },
+ "Assurances risques d\u2019exploitation": {
+ "account_number": "6253"
+ },
+ "Assurances responsabilit\u00e9 du producteur": {
+ "account_number": "6254"
+ },
+ "Assurances insolvabilit\u00e9 clients": {
+ "account_number": "6255"
+ },
+ "Assurances transport sur ventes": {
+ "account_number": "6257"
+ },
+ "Autres primes d\u2019assurances": {
+ "account_number": "6258"
+ },
+ "account_number": "625"
+ },
+ "\u00c9tudes, recherches et documentation": {
+ "\u00c9tudes et recherches": {
+ "account_number": "6261"
+ },
+ "Documentation g\u00e9n\u00e9rale": {
+ "account_number": "6265"
+ },
+ "Documentation technique": {
+ "account_number": "6266"
+ },
+ "account_number": "626"
+ },
+ "Publicit\u00e9, publications, relations publiques": {
+ "Annonces, insertions": {
+ "account_number": "6271"
+ },
+ "Catalogues, imprim\u00e9s publicitaires": {
+ "account_number": "6272"
+ },
+ "\u00c9chantillons": {
+ "account_number": "6273"
+ },
+ "Foires et expositions": {
+ "account_number": "6274"
+ },
+ "Publications": {
+ "account_number": "6275"
+ },
+ "Cadeaux \u00e0 la client\u00e8le": {
+ "account_number": "6276"
+ },
+ "Frais de colloques, s\u00e9minaires, conf\u00e9rences": {
+ "account_number": "6277"
+ },
+ "Autres charges de publicit\u00e9 et relations publiques": {
+ "account_number": "6278"
+ },
+ "account_number": "627"
+ },
+ "Frais de t\u00e9l\u00e9communications": {
+ "Frais de t\u00e9l\u00e9phone": {
+ "account_number": "6281"
+ },
+ "Frais de t\u00e9lex": {
+ "account_number": "6282"
+ },
+ "Frais de t\u00e9l\u00e9copie": {
+ "account_number": "6283"
+ },
+ "Autres frais de t\u00e9l\u00e9communications": {
+ "account_number": "6288"
+ },
+ "account_number": "628"
+ },
+ "account_number": "62"
+ },
+ "Autres services ext\u00e9rieurs": {
+ "Frais bancaires": {
+ "Frais sur titres (vente, garde)": {
+ "account_number": "6311"
+ },
+ "Frais sur effets": {
+ "account_number": "6312"
+ },
+ "Location de coffres": {
+ "account_number": "6313"
+ },
+ "Commissions d\u2019affacturage": {
+ "account_number": "6314"
+ },
+ "Commissions sur cartes de cr\u00e9dit": {
+ "account_number": "6315"
+ },
+ "Frais d\u2019\u00e9mission d\u2019emprunts": {
+ "account_number": "6316"
+ },
+ "Frais sur instruments monnaie \u00e9lectronique": {
+ "account_number": "6317"
+ },
+ "Autres frais bancaires": {
+ "account_number": "6318"
+ },
+ "account_number": "631"
+ },
+ "R\u00e9mun\u00e9rations d\u2019interm\u00e9diaires et de conseils": {
+ "Commissions et courtages sur ventes": {
+ "account_number": "6322"
+ },
+ "Honoraires des professions r\u00e9glement\u00e9es": {
+ "account_number": "6324"
+ },
+ "Frais d\u2019actes et de contentieux": {
+ "account_number": "6325"
+ },
+ "R\u00e9mun\u00e9rations d\u2019affacturage": {
+ "account_number": "6326"
+ },
+ "R\u00e9mun\u00e9rations des autres prestataires de services": {
+ "account_number": "6327"
+ },
+ "Divers frais": {
+ "account_number": "6328"
+ },
+ "account_number": "632"
+ },
+ "Frais de formation du personnel": {
+ "account_number": "633"
+ },
+ "Redevances pour brevets, licences, logiciels, concessions et droits et valeurs similaires": {
+ "Redevances pour brevets, licences": {
+ "account_number": "6342"
+ },
+ "Redevances pour logiciels": {
+ "account_number": "6343"
+ },
+ "Redevances pour marques": {
+ "account_number": "6344"
+ },
+ "Redevances pour sites internet": {
+ "account_number": "6345"
+ },
+ "Redevances pour concessions, droits et valeurs similaires": {
+ "account_number": "6346"
+ },
+ "account_number": "634"
+ },
+ "Cotisations": {
+ "Cotisations": {
+ "account_number": "6351"
+ },
+ "Concours divers": {
+ "account_number": "6358"
+ },
+ "account_number": "635"
+ },
+ "R\u00e9mun\u00e9rations de personnel ext\u00e9rieur \u00e0 l\u2019entit\u00e9": {
+ "Personnel int\u00e9rimaire": {
+ "account_number": "6371"
+ },
+ "Personnel d\u00e9tach\u00e9 ou pr\u00eat\u00e9 \u00e0 l\u2019entit\u00e9": {
+ "account_number": "6372"
+ },
+ "account_number": "637"
+ },
+ "Autres charges externes": {
+ "Frais de recrutement du personnel": {
+ "account_number": "6381"
+ },
+ "Frais de d\u00e9m\u00e9nagement": {
+ "account_number": "6382"
+ },
+ "R\u00e9ceptions": {
+ "account_number": "6383"
+ },
+ "Missions": {
+ "account_number": "6384"
+ },
+ "Charges de copropri\u00e9t\u00e9": {
+ "account_number": "6385"
+ },
+ "account_number": "638"
+ },
+ "account_number": "63"
+ },
+ "Imp\u00f4ts et taxes": {
+ "Imp\u00f4ts et taxes directs": {
+ "Imp\u00f4ts fonciers et taxes annexes": {
+ "account_number": "6411"
+ },
+ "Patentes, licences et taxes annexes": {
+ "account_number": "6412"
+ },
+ "Taxes sur appointements et salaires": {
+ "account_number": "6413"
+ },
+ "Taxes d\u2019apprentissage": {
+ "account_number": "6414"
+ },
+ "Formation professionnelle continue": {
+ "account_number": "6415"
+ },
+ "Autres imp\u00f4ts et taxes directs": {
+ "account_number": "6418"
+ },
+ "account_number": "641"
+ },
+ "Imp\u00f4ts et taxes indirects": {
+ "account_number": "645"
+ },
+ "Droits d\u2019enregistrement": {
+ "Droits de mutation": {
+ "account_number": "6461"
+ },
+ "Droits de timbre": {
+ "account_number": "6462"
+ },
+ "Taxes sur les v\u00e9hicules de soci\u00e9t\u00e9": {
+ "account_number": "6463"
+ },
+ "Vignettes": {
+ "account_number": "6464"
+ },
+ "Autres droits": {
+ "account_number": "6468"
+ },
+ "account_number": "646"
+ },
+ "P\u00e9nalit\u00e9s, amendes fiscales": {
+ "P\u00e9nalit\u00e9s d\u2019assiette, imp\u00f4ts directs": {
+ "account_number": "6471"
+ },
+ "P\u00e9nalit\u00e9s d\u2019assiette, imp\u00f4ts indirects": {
+ "account_number": "6472"
+ },
+ "P\u00e9nalit\u00e9s de recouvrement, imp\u00f4ts directs": {
+ "account_number": "6473"
+ },
+ "P\u00e9nalit\u00e9s de recouvrement, imp\u00f4ts indirects": {
+ "account_number": "6474"
+ },
+ "Autres p\u00e9nalit\u00e9s et amendes fiscales": {
+ "account_number": "6478"
+ },
+ "account_number": "647"
+ },
+ "Autres imp\u00f4ts et taxes": {
+ "account_number": "648"
+ },
+ "account_number": "64"
+ },
+ "Autres charges": {
+ "Pertes sur cr\u00e9ances clients et autres d\u00e9biteurs": {
+ "Clients": {
+ "account_number": "6511"
+ },
+ "Autres d\u00e9biteurs": {
+ "account_number": "6515"
+ },
+ "account_number": "651"
+ },
+ "Quote-part de r\u00e9sultat sur op\u00e9rations faites en commun": {
+ "Quote-part transf\u00e9r\u00e9e de b\u00e9n\u00e9fices (comptabilit\u00e9 du g\u00e9rant)": {
+ "account_number": "6521"
+ },
+ "Pertes imput\u00e9es par transfert (comptabilit\u00e9 des associ\u00e9s non g\u00e9rants)": {
+ "account_number": "6525"
+ },
+ "account_number": "652"
+ },
+ "Valeurs comptables des cessions courantes d\u2019immobilisations": {
+ "Immobilisations incorporelles": {
+ "account_number": "6541"
+ },
+ "Immobilisations corporelles": {
+ "account_number": "6542"
+ },
+ "account_number": "654"
+ },
+ "Perte de change sur cr\u00e9ances et dettes commerciale": {
+ "account_number": "656"
+ },
+ "P\u00e9nalit\u00e9s et amendes p\u00e9nales": {
+ "account_number": "657"
+ },
+ "Charges diverses": {
+ "Indemnit\u00e9s de fonction et autres r\u00e9mun\u00e9rations d\u2019administrateurs": {
+ "account_number": "6581"
+ },
+ "Dons": {
+ "account_number": "6582"
+ },
+ "M\u00e9c\u00e9nat": {
+ "account_number": "6583"
+ },
+ "Autres charges diverses": {
+ "account_number": "6588"
+ },
+ "account_number": "658"
+ },
+ "Charges pour d\u00e9pr\u00e9ciations et provisions pour risques \u00e0 court terme d\u2019exploitation": {
+ "Sur risques \u00e0 court terme": {
+ "account_number": "6591"
+ },
+ "Sur stocks": {
+ "account_number": "6593"
+ },
+ "Sur cr\u00e9ances": {
+ "account_number": "6594"
+ },
+ "Autres charges pour d\u00e9pr\u00e9ciations et provisions pour risques \u00e0 court terme": {
+ "account_number": "6598"
+ },
+ "account_number": "659"
+ },
+ "account_number": "65"
+ },
+ "Charges de personnel": {
+ "R\u00e9mun\u00e9rations directes vers\u00e9es au personnel national": {
+ "Appointements salaires et commissions": {
+ "account_number": "6611"
+ },
+ "Primes et gratifications": {
+ "account_number": "6612"
+ },
+ "Cong\u00e9s pay\u00e9s": {
+ "account_number": "6613"
+ },
+ "Indemnit\u00e9s de pr\u00e9avis, de licenciement et de recherche d\u2019embauche": {
+ "account_number": "6614"
+ },
+ "Indemnit\u00e9s de maladie vers\u00e9es aux travailleurs": {
+ "account_number": "6615"
+ },
+ "Suppl\u00e9ment familial": {
+ "account_number": "6616"
+ },
+ "Avantages en nature": {
+ "account_number": "6617"
+ },
+ "Autres r\u00e9mun\u00e9rations directes": {
+ "account_number": "6618"
+ },
+ "account_number": "661"
+ },
+ "R\u00e9mun\u00e9rations directes vers\u00e9es au personnel non national": {
+ "Appointements salaires et commissions": {
+ "account_number": "6621"
+ },
+ "Primes et gratifications": {
+ "account_number": "6622"
+ },
+ "Cong\u00e9s pay\u00e9s": {
+ "account_number": "6623"
+ },
+ "Indemnit\u00e9s de pr\u00e9avis, de licenciement et de recherche d\u2019embauche": {
+ "account_number": "6624"
+ },
+ "Indemnit\u00e9s de maladie vers\u00e9es aux travailleurs": {
+ "account_number": "6625"
+ },
+ "Suppl\u00e9ment familial": {
+ "account_number": "6626"
+ },
+ "Avantages en nature": {
+ "account_number": "6627"
+ },
+ "Autres r\u00e9mun\u00e9rations directes": {
+ "account_number": "6628"
+ },
+ "account_number": "662"
+ },
+ "Indemnit\u00e9s forfaitaires vers\u00e9es au personnel": {
+ "Indemnit\u00e9s de logement": {
+ "account_number": "6631"
+ },
+ "Indemnit\u00e9s de repr\u00e9sentation": {
+ "account_number": "6632"
+ },
+ "Indemnit\u00e9s d\u2019expatriation": {
+ "account_number": "6633"
+ },
+ "Indemnit\u00e9s de transport": {
+ "account_number": "6634"
+ },
+ "Autres indemnit\u00e9s et avantages divers": {
+ "account_number": "6638"
+ },
+ "account_number": "663"
+ },
+ "Charges sociales": {
+ "Charges sociales sur r\u00e9mun\u00e9ration du personnel national": {
+ "account_number": "6641"
+ },
+ "Charges sociales sur r\u00e9mun\u00e9ration du personnel non national": {
+ "account_number": "6642"
+ },
+ "account_number": "664"
+ },
+ "R\u00e9mun\u00e9rations et charges sociales de l\u2019exploitant individuel": {
+ "R\u00e9mun\u00e9ration du travail de l\u2019exploitant": {
+ "account_number": "6661"
+ },
+ "Charges sociales": {
+ "account_number": "6662"
+ },
+ "account_number": "666"
+ },
+ "R\u00e9mun\u00e9ration transf\u00e9r\u00e9e de personnel ext\u00e9rieur": {
+ "Personnel int\u00e9rimaire": {
+ "account_number": "6671"
+ },
+ "Personnel d\u00e9tach\u00e9 ou pr\u00eat\u00e9 \u00e0 l\u2019entit\u00e9": {
+ "account_number": "6672"
+ },
+ "account_number": "667"
+ },
+ "Autres charges sociales": {
+ "Versements aux syndicats et comit\u00e9s d\u2019entreprise, d\u2019\u00e9tablissement": {
+ "account_number": "6681"
+ },
+ "Versements aux comit\u00e9s d\u2019hygi\u00e8ne et de s\u00e9curit\u00e9": {
+ "account_number": "6682"
+ },
+ "Versements et contributions aux autres \u0153uvres sociales": {
+ "account_number": "6683"
+ },
+ "M\u00e9decine du travail et pharmacie": {
+ "account_number": "6684"
+ },
+ "Assurances et organismes de sant\u00e9": {
+ "account_number": "6685"
+ },
+ "Assurances retraite et fonds de pension": {
+ "account_number": "6686"
+ },
+ "Majorations et p\u00e9nalit\u00e9s sociales": {
+ "account_number": "6687"
+ },
+ "Charges sociales diverses": {
+ "account_number": "6688"
+ },
+ "account_number": "668"
+ },
+ "account_number": "66"
+ },
+ "Frais financiers et charges assimil\u00e9es": {
+ "Int\u00e9r\u00eats des emprunts": {
+ "Emprunts obligataires": {
+ "account_number": "6711"
+ },
+ "Emprunts aupr\u00e8s des \u00e9tablissements de cr\u00e9dit": {
+ "account_number": "6712"
+ },
+ "Dettes li\u00e9es \u00e0 des participations": {
+ "account_number": "6713"
+ },
+ "Primes de remboursement des obligations": {
+ "account_number": "6714"
+ },
+ "account_number": "671"
+ },
+ "Int\u00e9r\u00eats dans loyers de location acquisition": {
+ "Int\u00e9r\u00eats dans loyers de location acquisition / cr\u00e9dit-bail immobilier": {
+ "account_number": "6722"
+ },
+ "Int\u00e9r\u00eats dans loyers de location acquisition / cr\u00e9dit-bail mobilier": {
+ "account_number": "6723"
+ },
+ "Int\u00e9r\u00eats dans loyers de location acquisition / location-vente": {
+ "account_number": "6724"
+ },
+ "Int\u00e9r\u00eats dans loyers des autres locations acquisition": {
+ "account_number": "6728"
+ },
+ "account_number": "672"
+ },
+ "Escomptes accord\u00e9s": {
+ "account_number": "673"
+ },
+ "Autres int\u00e9r\u00eats": {
+ "Avances re\u00e7ues et d\u00e9p\u00f4ts cr\u00e9diteurs": {
+ "account_number": "6741"
+ },
+ "Comptes courants bloqu\u00e9s": {
+ "account_number": "6742"
+ },
+ "Int\u00e9r\u00eats sur obligations cautionn\u00e9es": {
+ "account_number": "6743"
+ },
+ "Int\u00e9r\u00eats sur dettes commerciales": {
+ "account_number": "6744"
+ },
+ "Int\u00e9r\u00eats bancaires et sur op\u00e9rations de financement (escompte...)": {
+ "account_number": "6745"
+ },
+ "Int\u00e9r\u00eats sur dettes diverses": {
+ "account_number": "6748"
+ },
+ "account_number": "674"
+ },
+ "Escomptes des effets de commerce": {
+ "account_number": "675"
+ },
+ "Pertes de change financi\u00e8res": {
+ "account_number": "676"
+ },
+ "Pertes sur titres de placement": {
+ "Pertes sur cessions de titres de placement": {
+ "account_number": "6771"
+ },
+ "Mali provenant d\u2019attribution gratuite d\u2019actions au personnel salari\u00e9 et aux dirigeants": {
+ "account_number": "6772"
+ },
+ "account_number": "677"
+ },
+ "Pertes et charges sur risques financiers": {
+ "Sur rentes viag\u00e8res": {
+ "account_number": "6781"
+ },
+ "Sur op\u00e9rations financi\u00e8res": {
+ "account_number": "6782"
+ },
+ "Sur instruments de tr\u00e9sorerie": {
+ "account_number": "6784"
+ },
+ "account_number": "678"
+ },
+ "Charges pour d\u00e9pr\u00e9ciations et provisions pour risques \u00e0 court terme financi\u00e8res": {
+ "Sur risques financiers": {
+ "account_number": "6791"
+ },
+ "Sur titres de placement": {
+ "account_number": "6795"
+ },
+ "Autres charges pour d\u00e9pr\u00e9ciations et provisions pour risques \u00e0 court terme financi\u00e8res": {
+ "account_number": "6798"
+ },
+ "account_number": "679"
+ },
+ "account_number": "67"
+ },
+ "Dotations aux amortissements": {
+ "Dotations aux amortissements d\u2019exploitation": {
+ "Dotations aux amortissements des immobilisations incorporelles": {
+ "account_number": "6812"
+ },
+ "Dotations aux amortissements des immobilisations corporelles": {
+ "account_number": "6813"
+ },
+ "account_number": "681"
+ },
+ "account_number": "68"
+ },
+ "Dotations aux provisions et aux d\u00e9pr\u00e9ciations": {
+ "Dotations aux provisions et aux d\u00e9pr\u00e9ciations d\u2019exploitation": {
+ "Dotations aux provisions pour risques et charges": {
+ "account_number": "6911"
+ },
+ "Dotations aux d\u00e9pr\u00e9ciations des immobilisations incorporelles": {
+ "account_number": "6913"
+ },
+ "Dotations aux d\u00e9pr\u00e9ciations des immobilisations corporelles": {
+ "account_number": "6914"
+ },
+ "account_number": "691"
+ },
+ "Dotations aux provisions et aux d\u00e9pr\u00e9ciations financi\u00e8res": {
+ "Dotations aux provisions pour risques et charges": {
+ "account_number": "6971"
+ },
+ "Dotations aux d\u00e9pr\u00e9ciations des immobilisations financi\u00e8res": {
+ "account_number": "6972"
+ },
+ "account_number": "697"
+ },
+ "account_number": "69"
+ },
+ "root_type": "Expense",
+ "account_number": "6"
+ },
+ "Comptes de produits des activit\u00e9s ordinaires": {
+ "Ventes": {
+ "Ventes de marchandises": {
+ "Dans la R\u00e9gion": {
+ "account_number": "7011"
+ },
+ "Hors R\u00e9gion": {
+ "account_number": "7012"
+ },
+ "Aux entit\u00e9s du groupe dans la R\u00e9gion": {
+ "account_number": "7013"
+ },
+ "Aux entit\u00e9s du groupe hors R\u00e9gion": {
+ "account_number": "7014"
+ },
+ "Sur internet": {
+ "account_number": "7015"
+ },
+ "Rabais, remises, ristournes accord\u00e9s (non ventil\u00e9s)": {
+ "account_number": "7019"
+ },
+ "account_number": "701"
+ },
+ "Ventes de produits finis": {
+ "Dans la R\u00e9gion": {
+ "account_number": "7021"
+ },
+ "Hors R\u00e9gion": {
+ "account_number": "7022"
+ },
+ "Aux entit\u00e9s du groupe dans la R\u00e9gion": {
+ "account_number": "7023"
+ },
+ "Aux entit\u00e9s du groupe hors R\u00e9gion": {
+ "account_number": "7024"
+ },
+ "Sur internet": {
+ "account_number": "7025"
+ },
+ "Rabais, remises, ristournes accord\u00e9s (non ventil\u00e9s)": {
+ "account_number": "7029"
+ },
+ "account_number": "702"
+ },
+ "Ventes de produits interm\u00e9diaires": {
+ "Dans la R\u00e9gion": {
+ "account_number": "7031"
+ },
+ "Hors R\u00e9gion": {
+ "account_number": "7032"
+ },
+ "Aux entit\u00e9s du groupe dans la R\u00e9gion": {
+ "account_number": "7033"
+ },
+ "Aux entit\u00e9s du groupe hors R\u00e9gion": {
+ "account_number": "7034"
+ },
+ "Sur internet": {
+ "account_number": "7035"
+ },
+ "Rabais, remises, ristournes accord\u00e9s (non ventil\u00e9s)": {
+ "account_number": "7039"
+ },
+ "account_number": "703"
+ },
+ "Ventes de produits r\u00e9siduels": {
+ "Dans la R\u00e9gion": {
+ "account_number": "7041"
+ },
+ "Hors R\u00e9gion": {
+ "account_number": "7042"
+ },
+ "Aux entit\u00e9s du groupe dans la R\u00e9gion": {
+ "account_number": "7043"
+ },
+ "Aux entit\u00e9s du groupe hors R\u00e9gion": {
+ "account_number": "7044"
+ },
+ "Sur internet": {
+ "account_number": "7045"
+ },
+ "Rabais, remises, ristournes accord\u00e9s (non ventil\u00e9s)": {
+ "account_number": "7049"
+ },
+ "account_number": "704"
+ },
+ "Travaux factur\u00e9s": {
+ "Dans la R\u00e9gion": {
+ "account_number": "7051"
+ },
+ "Hors R\u00e9gion": {
+ "account_number": "7052"
+ },
+ "Aux entit\u00e9s du groupe dans la R\u00e9gion": {
+ "account_number": "7053"
+ },
+ "Aux entit\u00e9s du groupe hors R\u00e9gion": {
+ "account_number": "7054"
+ },
+ "Sur internet": {
+ "account_number": "7055"
+ },
+ "Rabais, remises, ristournes accord\u00e9s (non ventil\u00e9s)": {
+ "account_number": "7059"
+ },
+ "account_number": "705"
+ },
+ "Services vendus": {
+ "Dans la R\u00e9gion": {
+ "account_number": "7061"
+ },
+ "Hors R\u00e9gion": {
+ "account_number": "7062"
+ },
+ "Aux entit\u00e9s du groupe dans la R\u00e9gion": {
+ "account_number": "7063"
+ },
+ "Aux entit\u00e9s du groupe hors R\u00e9gion": {
+ "account_number": "7064"
+ },
+ "Sur internet": {
+ "account_number": "7065"
+ },
+ "Rabais, remises, ristournes accord\u00e9s (non ventil\u00e9s)": {
+ "account_number": "7069"
+ },
+ "account_number": "706"
+ },
+ "Produits accessoires": {
+ "Ports, emballages perdus et autres frais factur\u00e9s": {
+ "account_number": "7071"
+ },
+ "Commissions et courtages": {
+ "account_number": "7072"
+ },
+ "Locations": {
+ "account_number": "7073"
+ },
+ "Bonis sur reprises et cessions d\u2019emballages": {
+ "account_number": "7074"
+ },
+ "Mise \u00e0 disposition de personnel": {
+ "account_number": "7075"
+ },
+ "Redevances pour brevets, logiciels, marques et droits similaires": {
+ "account_number": "7076"
+ },
+ "Services exploit\u00e9s dans l\u2019int\u00e9r\u00eat du personnel": {
+ "account_number": "7077"
+ },
+ "Autres produits accessoires": {
+ "account_number": "7078"
+ },
+ "account_number": "707"
+ },
+ "account_number": "70"
+ },
+ "Subventions d\u2019exploitation": {
+ "Sur produits \u00e0 l\u2019exportation": {
+ "account_number": "711"
+ },
+ "Sur produits \u00e0 l\u2019importation": {
+ "account_number": "712"
+ },
+ "Sur produits de p\u00e9r\u00e9quation": {
+ "account_number": "713"
+ },
+ "Indemnit\u00e9s et subventions d\u2019exploitation (entit\u00e9 agricole)": {
+ "account_number": "714"
+ },
+ "Autres subventions d\u2019exploitation": {
+ "Vers\u00e9es par l\u2019\u00c9tat et les collectivit\u00e9s publiques": {
+ "account_number": "7181"
+ },
+ "Vers\u00e9es par les organismes internationaux": {
+ "account_number": "7182"
+ },
+ "Vers\u00e9es par des tiers": {
+ "account_number": "7183"
+ },
+ "account_number": "718"
+ },
+ "account_number": "71"
+ },
+ "Production immobilis\u00e9e": {
+ "Immobilisations incorporelles": {
+ "account_number": "721"
+ },
+ "Immobilisations corporelles": {
+ "Immobilisations corporelles (hors actifs biologiques)": {
+ "account_number": "7221"
+ },
+ "Immobilisations corporelles (actifs biologiques)": {
+ "account_number": "7222"
+ },
+ "account_number": "722"
+ },
+ "Production auto-consomm\u00e9e": {
+ "account_number": "724"
+ },
+ "Immobilisations financi\u00e8res": {
+ "account_number": "726"
+ },
+ "account_number": "72"
+ },
+ "Variations des stocks de biens et de services produits": {
+ "Variations des stocks de produits en cours": {
+ "Produits en cours": {
+ "account_number": "7341"
+ },
+ "Travaux en cours": {
+ "account_number": "7342"
+ },
+ "account_number": "734"
+ },
+ "Variations des en-cours de services": {
+ "\u00c9tudes en cours": {
+ "account_number": "7351"
+ },
+ "Prestations de services en cours": {
+ "account_number": "7352"
+ },
+ "account_number": "735"
+ },
+ "Variations des stocks de produits finis": {
+ "account_number": "736"
+ },
+ "Variations des stocks de produits interm\u00e9diaires et r\u00e9siduels": {
+ "Produits interm\u00e9diaires": {
+ "account_number": "7371"
+ },
+ "Produits r\u00e9siduels": {
+ "account_number": "7372"
+ },
+ "account_number": "737"
+ },
+ "account_number": "73"
+ },
+ "Autres produits": {
+ "Profits sur cr\u00e9ances clients et autres d\u00e9biteurs": {
+ "account_number": "751"
+ },
+ "Quote-part de r\u00e9sultat sur op\u00e9rations faites en commun": {
+ "Quote-part transf\u00e9r\u00e9e de pertes (comptabilit\u00e9 du g\u00e9rant)": {
+ "account_number": "7521"
+ },
+ "B\u00e9n\u00e9fices attribu\u00e9s par transfert (comptabilit\u00e9 des associ\u00e9s non g\u00e9rants)": {
+ "account_number": "7525"
+ },
+ "account_number": "752"
+ },
+ "Produits des cessions courantes d\u2019immobilisations": {
+ "Immobilisations incorporelles": {
+ "account_number": "7541"
+ },
+ "Immobilisations corporelles": {
+ "account_number": "7542"
+ },
+ "account_number": "754"
+ },
+ "Gains de change sur cr\u00e9ances et dettes commerciales": {
+ "account_number": "756"
+ },
+ "Produits divers": {
+ "Indemnit\u00e9s de fonction et autres r\u00e9mun\u00e9rations d\u2019administrateurs": {
+ "account_number": "7581"
+ },
+ "Indemnit\u00e9s d\u2019assurances re\u00e7ues": {
+ "account_number": "7582"
+ },
+ "Autres produits divers": {
+ "account_number": "7588"
+ },
+ "account_number": "758"
+ },
+ "Reprises de charges pour d\u00e9pr\u00e9ciations et provisions pour risques \u00e0 court terme d\u2019exploitation": {
+ "Sur risques \u00e0 court terme": {
+ "account_number": "7591"
+ },
+ "Sur stocks": {
+ "account_number": "7593"
+ },
+ "Sur cr\u00e9ances": {
+ "account_number": "7594"
+ },
+ "Sur autres charges pour d\u00e9pr\u00e9ciations et provisions pour risques \u00e0 court terme d\u2019exploitation": {
+ "account_number": "7598"
+ },
+ "account_number": "759"
+ },
+ "account_number": "75"
+ },
+ "Revenus financiers et produits assimil\u00e9s": {
+ "Int\u00e9r\u00eats de pr\u00eats et cr\u00e9ances diverses": {
+ "Int\u00e9r\u00eats de pr\u00eats": {
+ "account_number": "7712"
+ },
+ "Int\u00e9r\u00eats sur cr\u00e9ances diverses": {
+ "account_number": "7713"
+ },
+ "account_number": "771"
+ },
+ "Revenus de participations et autres titres immobilis\u00e9s": {
+ "Revenus des titres de participation": {
+ "account_number": "7721"
+ },
+ "Revenus autres titres immobilis\u00e9s": {
+ "account_number": "7722"
+ },
+ "account_number": "772"
+ },
+ "Escomptes obtenus": {
+ "account_number": "773"
+ },
+ "Revenus de placement": {
+ "Revenus des obligations": {
+ "account_number": "7745"
+ },
+ "Revenus des titres de placement": {
+ "account_number": "7746"
+ },
+ "account_number": "774"
+ },
+ "Int\u00e9r\u00eats dans loyers de location acquisition": {
+ "account_number": "775"
+ },
+ "Gains de change financiers": {
+ "account_number": "776"
+ },
+ "Gains sur cessions de titres de placement": {
+ "account_number": "777"
+ },
+ "Gains sur risques financiers": {
+ "Sur rentes viag\u00e8res": {
+ "account_number": "7781"
+ },
+ "Sur op\u00e9rations financi\u00e8res": {
+ "account_number": "7782"
+ },
+ "Sur instruments de tr\u00e9sorerie": {
+ "account_number": "7784"
+ },
+ "account_number": "778"
+ },
+ "Reprises de charges pour d\u00e9pr\u00e9ciations et provisions \u00e0 court terme financi\u00e8res": {
+ "Sur risques financiers": {
+ "account_number": "7791"
+ },
+ "Sur titres de placement": {
+ "account_number": "7795"
+ },
+ "Sur autres charges pour d\u00e9pr\u00e9ciations et provisions pour risques \u00e0 court terme financi\u00e8res": {
+ "account_number": "7798"
+ },
+ "account_number": "779"
+ },
+ "account_number": "77"
+ },
+ "Transferts de charges": {
+ "Transferts de charges d\u2019exploitation": {
+ "account_number": "781"
+ },
+ "Transferts de charges financi\u00e8res": {
+ "account_number": "787"
+ },
+ "account_number": "78"
+ },
+ "Reprises de provisions, de d\u00e9pr\u00e9ciations et autres": {
+ "Reprises de provisions et d\u00e9pr\u00e9ciations d\u2019exploitation": {
+ "Pour risques et charges": {
+ "account_number": "7911"
+ },
+ "Des immobilisations incorporelles": {
+ "account_number": "7913"
+ },
+ "Des immobilisations corporelles": {
+ "account_number": "7914"
+ },
+ "account_number": "791"
+ },
+ "Reprises de provisions et d\u00e9pr\u00e9ciations financi\u00e8res": {
+ "Pour risques et charges": {
+ "account_number": "7971"
+ },
+ "Des immobilisations financi\u00e8res": {
+ "account_number": "7972"
+ },
+ "account_number": "797"
+ },
+ "Reprises d\u2019amortissements": {
+ "account_number": "798"
+ },
+ "Reprises de subventions d\u2019investissement": {
+ "account_number": "799"
+ },
+ "account_number": "79"
+ },
+ "root_type": "Income",
+ "account_number": "7"
+ },
+ "8-Comptes des autres charges et des autres produits (CHARGES)": {
+ "Valeurs comptables des cessions d\u2019immobilisations": {
+ "Immobilisations incorporelles": {
+ "account_number": "811"
+ },
+ "Immobilisations corporelles": {
+ "account_number": "812"
+ },
+ "Immobilisations financi\u00e8res": {
+ "account_number": "816"
+ },
+ "account_number": "81"
+ },
+ "Charges hors activit\u00e9s ordinaires": {
+ "Charges HAO constat\u00e9es": {
+ "account_number": "831"
+ },
+ "Charges li\u00e9es aux op\u00e9rations de restructuration": {
+ "account_number": "833"
+ },
+ "Pertes sur cr\u00e9ances HAO": {
+ "account_number": "834"
+ },
+ "Dons et lib\u00e9ralit\u00e9s accord\u00e9s": {
+ "account_number": "835"
+ },
+ "Abandons de cr\u00e9ances consentis": {
+ "account_number": "836"
+ },
+ "Charges li\u00e9es aux op\u00e9rations de liquidation": {
+ "account_number": "837"
+ },
+ "Charges pour d\u00e9pr\u00e9ciations et provisions pour risques \u00e0 court terme HAO": {
+ "account_number": "839"
+ },
+ "account_number": "83"
+ },
+ "Dotations hors activit\u00e9s ordinaires": {
+ "Dotations aux provisions r\u00e9glement\u00e9es": {
+ "account_number": "851"
+ },
+ "Dotations aux amortissements HAO": {
+ "account_number": "852"
+ },
+ "Dotations aux d\u00e9pr\u00e9ciations HAO": {
+ "account_number": "853"
+ },
+ "Dotations aux provisions pour risques et charges HAO": {
+ "account_number": "854"
+ },
+ "Autres dotations HAO": {
+ "account_number": "858"
+ },
+ "account_number": "85"
+ },
+ "Participation des travailleurs": {
+ "Participation l\u00e9gale aux b\u00e9n\u00e9fices": {
+ "account_number": "871"
+ },
+ "Participation contractuelle aux b\u00e9n\u00e9fices": {
+ "account_number": "874"
+ },
+ "Autres participations": {
+ "account_number": "878"
+ },
+ "account_number": "87"
+ },
+ "Imp\u00f4ts sur le r\u00e9sultat": {
+ "Imp\u00f4ts sur les b\u00e9n\u00e9fices de l\u2019exercice": {
+ "Activit\u00e9s exerc\u00e9es dans l\u2019\u00c9tat": {
+ "account_number": "8911"
+ },
+ "Activit\u00e9s exerc\u00e9es dans les autres \u00c9tats de la R\u00e9gion": {
+ "account_number": "8912"
+ },
+ "Activit\u00e9s exerc\u00e9es hors R\u00e9gion": {
+ "account_number": "8913"
+ },
+ "account_number": "891"
+ },
+ "Rappel d\u2019imp\u00f4ts sur r\u00e9sultats ant\u00e9rieurs": {
+ "account_number": "892"
+ },
+ "Imp\u00f4t minimum forfaitaire IMF": {
+ "account_number": "895"
+ },
+ "D\u00e9gr\u00e8vements et annulations d\u2019imp\u00f4ts sur r\u00e9sultats ant\u00e9rieurs": {
+ "D\u00e9gr\u00e8vements": {
+ "account_number": "8991"
+ },
+ "Annulations pour pertes r\u00e9troactives": {
+ "account_number": "8994"
+ },
+ "account_number": "899"
+ },
+ "account_number": "89"
+ },
+ "root_type": "Expense"
+ },
+ "8-Comptes des autres charges et des autres produits (PRODUITS)": {
+ "Produits des cessions d\u2019immobilisations": {
+ "Immobilisations incorporelles": {
+ "account_number": "821"
+ },
+ "Immobilisations corporelles": {
+ "account_number": "822"
+ },
+ "Immobilisations financi\u00e8res": {
+ "account_number": "826"
+ },
+ "account_number": "82"
+ },
+ "Produits hors activit\u00e9s ordinaires": {
+ "Produits HAO constat\u00e9s": {
+ "account_number": "841"
+ },
+ "Produits li\u00e9s aux op\u00e9rations de restructuration": {
+ "account_number": "843"
+ },
+ "Indemnit\u00e9s et subventions HAO (entit\u00e9 agricole)": {
+ "account_number": "844"
+ },
+ "Dons et lib\u00e9ralit\u00e9s obtenus": {
+ "account_number": "845"
+ },
+ "Abandons de cr\u00e9ances obtenus": {
+ "account_number": "846"
+ },
+ "Produits li\u00e9s aux op\u00e9rations de liquidation": {
+ "account_number": "847"
+ },
+ "Transferts de charges HAO": {
+ "account_number": "848"
+ },
+ "Reprises de charges pour d\u00e9pr\u00e9ciations et provisions pour risques \u00e0 court terme HAO": {
+ "account_number": "849"
+ },
+ "account_number": "84"
+ },
+ "Reprises de charges, provisions et d\u00e9pr\u00e9ciations HAO": {
+ "Reprises de provisions r\u00e9glement\u00e9es": {
+ "account_number": "861"
+ },
+ "Reprises d\u2019amortissements HAO": {
+ "account_number": "862"
+ },
+ "Reprises de d\u00e9pr\u00e9ciations HAO": {
+ "account_number": "863"
+ },
+ "Reprises de provisions pour risques et charges HAO": {
+ "account_number": "864"
+ },
+ "Autres reprises HAO": {
+ "account_number": "868"
+ },
+ "account_number": "86"
+ },
+ "Subventions d\u2019\u00e9quilibre": {
+ "\u00c9tat": {
+ "account_number": "881"
+ },
+ "Collectivit\u00e9s publiques": {
+ "account_number": "884"
+ },
+ "Groupe": {
+ "account_number": "886"
+ },
+ "Autres": {
+ "account_number": "888"
+ },
+ "account_number": "88"
+ },
+ "root_type": "Income"
+ }
+ }
+}
\ No newline at end of file
diff --git a/erpnext/accounts/doctype/account/chart_of_accounts/verified/syscohada_chart_of_accounts.py b/erpnext/accounts/doctype/account/chart_of_accounts/verified/syscohada_chart_of_accounts.py
new file mode 100644
index 00000000000..2bf52dde92e
--- /dev/null
+++ b/erpnext/accounts/doctype/account/chart_of_accounts/verified/syscohada_chart_of_accounts.py
@@ -0,0 +1,34 @@
+import json
+from pathlib import Path
+
+syscohada_countries = [
+ "bj", # Bénin
+ "bf", # Burkina-Faso
+ "cm", # Cameroun
+ "cf", # Centrafrique
+ "ci", # Côte d'Ivoire
+ "cg", # Congo
+ "km", # Comores
+ "ga", # Gabon
+ "gn", # Guinée
+ "gw", # Guinée-Bissau
+ "gq", # Guinée Equatoriale
+ "ml", # Mali
+ "ne", # Niger
+ "cd", # République Démocratique du Congo
+ "sn", # Sénégal
+ "td", # Tchad
+ "tg", # Togo
+]
+
+folder = Path(__file__).parent
+generic_charts = Path(folder).glob("syscohada*.json")
+
+for file in generic_charts:
+ with open(file) as f:
+ chart = json.load(f)
+ for country in syscohada_countries:
+ chart["country_code"] = country
+ json_object = json.dumps(chart, indent=4)
+ with open(Path(folder, file.name.replace("syscohada", country)), "w") as outfile:
+ outfile.write(json_object)
diff --git a/erpnext/accounts/doctype/account/chart_of_accounts/verified/syscohada_plan_comptable.json b/erpnext/accounts/doctype/account/chart_of_accounts/verified/syscohada_plan_comptable.json
new file mode 100644
index 00000000000..a5a9821ca05
--- /dev/null
+++ b/erpnext/accounts/doctype/account/chart_of_accounts/verified/syscohada_plan_comptable.json
@@ -0,0 +1,2892 @@
+{
+ "country_code":"PLACEHOLDER",
+ "name":"Syscohada - Plan Comptable",
+ "tree":{
+ "1-Comptes de ressources durables":{
+ "10-Capital":{
+ "101-Capital social":{
+ "1011-Capital souscrit, non appelé":{
+ },
+ "1012-Capital souscrit, appelé, non versé":{
+ },
+ "1013-Capital souscrit, appelé, versé, non amorti":{
+ },
+ "1014-Capital souscrit, appelé, versé, amorti":{
+ },
+ "1018-Capital souscrit soumis à des conditions particulières":{
+ }
+ },
+ "102-Capital par dotation":{
+ "1021-Dotation initiale":{
+ },
+ "1022-Dotations complémentaires":{
+ },
+ "1028-Autres dotations":{
+ }
+ },
+ "103-Capital personnel":{
+ },
+ "104-Compte de l’exploitant":{
+ "1041-Apports temporaires":{
+ },
+ "1042-Opérations courantes":{
+ },
+ "1043-Rémunérations, impôts et autres charges personnelles":{
+ },
+ "1047-Prélèvements d’autoconsommation":{
+ },
+ "1048-Autres prélèvements":{
+ }
+ },
+ "105-Primes liées au capital social":{
+ "1051-Primes d’émission":{
+ },
+ "1052-Primes d’apport":{
+ },
+ "1053-Primes de fusion":{
+ },
+ "1054-Primes de conversion":{
+ },
+ "1058-Autres primes":{
+ }
+ },
+ "106-Écarts de réévaluation":{
+ "1061-Écarts de réévaluation légale":{
+ },
+ "1062-Écarts de réévaluation libre":{
+ }
+ },
+ "109-Apporteurs, capital souscrit, non appelé":{
+ }
+ },
+ "11-Réserves":{
+ "111-Réserve légale":{
+ },
+ "112-Réserves statutaires ou contractuelles":{
+ },
+ "113-Réserves réglementées":{
+ "1131-Réserves de plus-values nettes à long terme":{
+ },
+ "1132-Réserves d’attribution gratuite d’actions au personnel salarié et aux dirigeants":{
+ },
+ "1133-Réserves consécutives à l’octroi de subventions d’investissement":{
+ },
+ "1134-Réserves des valeurs mobilières donnant accès au capital":{
+ },
+ "1135-Autres réserves réglementées":{
+ }
+ },
+ "118-Autres réserves":{
+ "1181-Réserves facultatives":{
+ },
+ "1188-Réserves diverses":{
+ }
+ }
+ },
+ "12-Report à nouveau":{
+ "121-Report à nouveau créditeur":{
+ },
+ "129-Report à nouveau débiteur":{
+ "1291-Perte nette à reporter":{
+ },
+ "1292-Perte Amortissements réputés différés":{
+ }
+ }
+ },
+ "13-Résultat net de l’exercice":{
+ "130-Résultat en instance d’affectation":{
+ "1301-Résultat en instance d’affectation : bénéfice":{
+ },
+ "1309-Résultat en instance d’affectation : perte":{
+ }
+ },
+ "131-Résultat net : bénéfice":{
+ },
+ "132-Marge commerciale (MC)":{
+ },
+ "133-Valeur ajoutée (VA)":{
+ },
+ "134-Excédent brut d’exploitation (EBE)":{
+ },
+ "135-Résultat d’exploitation (RE)":{
+ },
+ "136-Résultat financier (RF)":{
+ },
+ "137-Résultat des activités ordinaires (RAO)":{
+ },
+ "138-Résultat hors activités ordinaires (RHAO)":{
+ "1381-Résultat de fusion":{
+ },
+ "1382-Résultat d’apport partiel d’actif":{
+ },
+ "1383-Résultat de scission":{
+ },
+ "1384-Résultat de liquidation":{
+ }
+ },
+ "139-Résultat net : perte":{
+ }
+ },
+ "14-Subventions d’investissement":{
+ "141-Subventions d’équipement":{
+ "1411-État":{
+ },
+ "1412-Régions":{
+ },
+ "1413-Départements":{
+ },
+ "1414-Communes et collectivités publiques décentralisées":{
+ },
+ "1415-Entités publiques ou mixtes":{
+ },
+ "1416-Entités et organismes privés":{
+ },
+ "1417-Organismes internationaux":{
+ },
+ "1418-Autres":{
+ }
+ },
+ "148-Autres subventions d’investissement":{
+ }
+ },
+ "15-Provisions réglementées et fonds assimilés":{
+ "151-Amortissements dérogatoires":{
+ },
+ "152-Plus-values de cession à réinvestir":{
+ },
+ "153-Fonds réglementés":{
+ "1531-Fonds National":{
+ },
+ "1532-Prélèvement pour le Budget":{
+ }
+ },
+ "154-Provisions spéciales de réévaluation":{
+ },
+ "155-Provisions réglementées relatives aux immobilisations":{
+ "1551-Reconstitution des gisements miniers et pétroliers":{
+ }
+ },
+ "156-Provisions réglementées relatives aux stocks":{
+ "1561-Hausse de prix":{
+ },
+ "1562-Fluctuation des cours":{
+ }
+ },
+ "157-Provisions pour investissement":{
+ },
+ "158-Autres provisions et fonds réglementés":{
+ }
+ },
+ "16-Emprunts et dettes assimilées":{
+ "161-Emprunts obligataires":{
+ "1611-Emprunts obligataires ordinaires":{
+ },
+ "1612-Emprunts obligataires convertibles en actions":{
+ },
+ "1613-Emprunts obligataires remboursables en actions":{
+ },
+ "1618-Autres emprunts obligataires":{
+ }
+ },
+ "162-Emprunts et dettes auprès des établissements de crédit":{
+ },
+ "163-Avances reçues de l’État":{
+ },
+ "164-Avances reçues et comptes courants bloqués":{
+ },
+ "165-Dépôts et cautionnements reçus":{
+ "1651-Dépôts":{
+ },
+ "1652-Cautionnements":{
+ }
+ },
+ "166-Intérêts courus":{
+ "1661-Sur emprunts obligataires":{
+ },
+ "1662-Sur emprunts et dettes auprès des établissements de crédit":{
+ },
+ "1663-Sur avances reçues de l’État":{
+ },
+ "1664-Sur avances reçues et comptes courants bloqués":{
+ },
+ "1665-Sur dépôts et cautionnements reçus":{
+ },
+ "1667-Sur avances assorties de conditions particulières":{
+ },
+ "1668-Sur autres emprunts et dettes":{
+ }
+ },
+ "167-Avances assorties de conditions particulières":{
+ "1671-Avances bloquées pour augmentation du capital":{
+ },
+ "1672-Avances conditionnées par l’État":{
+ },
+ "1673-Avances conditionnées par les autres organismes africains":{
+ },
+ "1674-Avances conditionnées par les organismes internationaux":{
+ }
+ },
+ "168-Autres emprunts et dettes":{
+ "1681-Rentes viagères capitalisées":{
+ },
+ "1682-Billets de fonds":{
+ },
+ "1683-Dettes consécutives à des titres empruntés":{
+ },
+ "1684-Emprunts participatifs":{
+ },
+ "1685-Participation des travailleurs aux bénéfices":{
+ },
+ "1686-Emprunts et dettes contractés auprès des autres tiers":{
+ }
+ }
+ },
+ "17-Dettes de location acquisition":{
+ "172-Dettes de location acquisition / crédit bail immobilier":{
+ },
+ "173-Dettes de location acquisition / crédit bail mobilier":{
+ },
+ "174-Dettes de location acquisition / location de vente":{
+ },
+ "176-Intérêts courus":{
+ "1762-Sur dettes de location acquisition / crédit-bail immobilier":{
+ },
+ "1763-Sur dettes de location acquisition / crédit-bail mobilier":{
+ },
+ "1764-Sur dettes de location acquisition / location-vente":{
+ },
+ "1768-Sur autres dettes de location acquisition":{
+ }
+ },
+ "178-Autres dettes de location acquisition":{
+ }
+ },
+ "18-Dettes liées à des participations et comptes de liaison des établissements et sociétés en participation":{
+ "181-Dettes liées à des participations":{
+ "1811-Dettes liées à des participations (groupe)":{
+ },
+ "1812-Dettes liées à des participations (hors groupe)":{
+ }
+ },
+ "182-Dettes liées à des sociétés en participation":{
+ },
+ "183-Intérêts courus sur dettes liées à des participations":{
+ },
+ "184-Comptes permanents bloqués des établissements et succursales":{
+ },
+ "185-Comptes permanents non bloqués des établissements et succursales":{
+ },
+ "186-Comptes de liaison charges":{
+ },
+ "187-Comptes de liaison produits":{
+ },
+ "188-Comptes de liaison des sociétés en participation":{
+ }
+ },
+ "19-Provisions pour risques et charges":{
+ "191-Provisions pour litiges":{
+ },
+ "192-Provisions pour garanties données aux clients":{
+ },
+ "193-Provisions pour pertes sur marchés à achèvement futur":{
+ },
+ "194-Provisions pour pertes de change":{
+ },
+ "195-Provisions pour impôts":{
+ },
+ "196-Provisions pour pensions et obligations similaires":{
+ "1961-Provisions pour pensions et obligations similaires engagement de retraite":{
+ },
+ "1962-Actif du régime de retraite":{
+ }
+ },
+ "197-Provisions pour restructuration":{
+ },
+ "198-Autres provisions pour risques et charges":{
+ "1981-Provisions pour amendes et pénalités":{
+ },
+ "1983-Provisions pour propre assureur":{
+ },
+ "1984-Provisions pour démantèlement et remise en état":{
+ },
+ "1985-Provisions pour droits à réduction ou avantage en nature (chèques cadeau, cartes de fidélité...)":{
+ },
+ "1988-Provisions pour divers risques et charges":{
+ }
+ }
+ },
+ "root_type":"Equity"
+ },
+ "2-Comptes d’actif immobilisé":{
+ "21-Immobilisations incorporelles":{
+ "account_type":"Fixed Asset",
+ "211-Frais de développement":{
+ "account_type":"Fixed Asset"
+ },
+ "212-Brevets, licences, concessions et droits similaires":{
+ "account_type":"Fixed Asset",
+ "2121-Brevets":{
+ "account_type":"Fixed Asset"
+ },
+ "2122-Licences":{
+ "account_type":"Fixed Asset"
+ },
+ "2123-Concessions de service public":{
+ "account_type":"Fixed Asset"
+ },
+ "2128-Autres concessions et droits similaires":{
+ "account_type":"Fixed Asset"
+ }
+ },
+ "213-Logiciels et sites internet":{
+ "account_type":"Fixed Asset",
+ "2131-Logiciels":{
+ "account_type":"Fixed Asset"
+ },
+ "2132-Sites internet":{
+ "account_type":"Fixed Asset"
+ }
+ },
+ "214-Marques":{
+ "account_type":"Fixed Asset"
+ },
+ "215-Fonds commercial":{
+ "account_type":"Fixed Asset"
+ },
+ "216-Droit au bail":{
+ "account_type":"Fixed Asset"
+ },
+ "217-Investissements de création":{
+ "account_type":"Fixed Asset"
+ },
+ "218-Autres droits et valeurs incorporels":{
+ "account_type":"Fixed Asset",
+ "2181-Frais de prospection et d’évaluation de ressources minérales":{
+ "account_type":"Fixed Asset"
+ },
+ "2182-Coûts d’obtention du contrat":{
+ "account_type":"Fixed Asset"
+ },
+ "2183-Fichiers clients, notices, titres de journaux et magazines":{
+ "account_type":"Fixed Asset"
+ },
+ "2184-Coûts des franchises":{
+ "account_type":"Fixed Asset"
+ },
+ "2188-Divers droits et valeurs incorporelles":{
+ "account_type":"Fixed Asset"
+ }
+ },
+ "219-Immobilisations incorporelles en cours":{
+ "account_type":"Fixed Asset",
+ "2191-Frais de développement":{
+ "account_type":"Fixed Asset"
+ },
+ "2193-Logiciels et internet":{
+ "account_type":"Fixed Asset"
+ },
+ "2198-Autres droits et valeurs incorporels":{
+ "account_type":"Fixed Asset"
+ }
+ }
+ },
+ "22-Terrains":{
+ "account_type":"Fixed Asset",
+ "221-Terrains agricoles et forestiers":{
+ "account_type":"Fixed Asset",
+ "2211-Terrains d’exploitation agricole":{
+ "account_type":"Fixed Asset"
+ },
+ "2212-Terrains d’exploitation forestière":{
+ "account_type":"Fixed Asset"
+ },
+ "2218-Autres terrains":{
+ "account_type":"Fixed Asset"
+ }
+ },
+ "222-Terrains nus":{
+ "account_type":"Fixed Asset",
+ "2221-Terrains à bâtir":{
+ "account_type":"Fixed Asset"
+ },
+ "2228-Autres terrains nus":{
+ "account_type":"Fixed Asset"
+ }
+ },
+ "223-Terrains bâtis":{
+ "account_type":"Fixed Asset",
+ "2231-Pour bâtiments industriels et agricoles":{
+ "account_type":"Fixed Asset"
+ },
+ "2232-Pour bâtiments administratifs et commerciaux":{
+ "account_type":"Fixed Asset"
+ },
+ "2234-Pour bâtiments affectés aux autres opérations professionnelles":{
+ "account_type":"Fixed Asset"
+ },
+ "2235-Pour bâtiments affectés aux autres opérations non professionnelles":{
+ "account_type":"Fixed Asset"
+ },
+ "2238-Autres terrains bâtis":{
+ "account_type":"Fixed Asset"
+ }
+ },
+ "224-Travaux de mise en valeur des terrains":{
+ "account_type":"Fixed Asset",
+ "2241-Plantation d’arbres et d’arbustes":{
+ "account_type":"Fixed Asset"
+ },
+ "2245-Améliorations du fonds":{
+ "account_type":"Fixed Asset"
+ },
+ "2248-Autres travaux":{
+ "account_type":"Fixed Asset"
+ }
+ },
+ "225-Terrains de carrières tréfonds":{
+ "account_type":"Fixed Asset",
+ "2251-Carrières":{
+ "account_type":"Fixed Asset"
+ }
+ },
+ "226-Terrains aménagés":{
+ "account_type":"Fixed Asset",
+ "2261-Parkings":{
+ "account_type":"Fixed Asset"
+ }
+ },
+ "227-Terrains mis en concession":{
+ "account_type":"Fixed Asset"
+ },
+ "228-Autres terrains":{
+ "account_type":"Fixed Asset",
+ "2281-Terrains immeubles de placement":{
+ "account_type":"Fixed Asset"
+ },
+ "2285-Terrains des logements affectés au personnel":{
+ "account_type":"Fixed Asset"
+ },
+ "2286-Terrains de location acquisition":{
+ "account_type":"Fixed Asset"
+ },
+ "2288-Divers terrains":{
+ "account_type":"Fixed Asset"
+ }
+ },
+ "229-Aménagements de terrains en cours":{
+ "account_type":"Fixed Asset",
+ "2291-Terrains agricoles et forestiers":{
+ "account_type":"Fixed Asset"
+ },
+ "2292-Terrains nus":{
+ "account_type":"Fixed Asset"
+ },
+ "2295-Terrains de carrières tréfonds":{
+ "account_type":"Fixed Asset"
+ },
+ "2298-Autres terrains":{
+ "account_type":"Fixed Asset"
+ }
+ }
+ },
+ "23-Bâtiments, installations techniques et agencements":{
+ "231-Bâtiments industriels, agricoles, administratifs et commerciaux sur sol propre":{
+ "2311-Bâtiments industriels":{
+ },
+ "2312-Bâtiments agricoles":{
+ },
+ "2313-Bâtiments administratifs et commerciaux":{
+ },
+ "2314-Bâtiments affectés au logement du personnel":{
+ },
+ "2315-Bâtiments immeubles de placement":{
+ },
+ "2316-Bâtiments de location acquisition":{
+ }
+ },
+ "232-Bâtiments industriels, agricoles, administratifs et commerciaux sur sol d’autrui":{
+ "2321-Bâtiments industriels":{
+ },
+ "2322-Bâtiments agricoles":{
+ },
+ "2323-Bâtiments administratifs et commerciaux":{
+ },
+ "2324-Bâtiments affectés au logement du personnel":{
+ },
+ "2325-Bâtiments immeubles de placement":{
+ },
+ "2326-Bâtiments de location acquisition":{
+ }
+ },
+ "233-Ouvrages d’infrastructure":{
+ "2331-Voies de terre":{
+ },
+ "2332-Voies de fer":{
+ },
+ "2333-Voies d’eau":{
+ },
+ "2334-Barrages, Digues":{
+ },
+ "2335-Pistes d’aérodrome":{
+ },
+ "2338-Autres ouvrages d’infrastructures":{
+ }
+ },
+ "234-Aménagements, agencements et installations techniques":{
+ "2341-Installations complexes spécialisées sur sol propre":{
+ },
+ "2342-Installations complexes spécialisées sur sol d’autrui":{
+ },
+ "2343-Installations à caractère spécifique sur sol propre":{
+ },
+ "2344-Installations à caractère spécifique sur sol d’autrui":{
+ },
+ "2345-Aménagements et agencements des bâtiments":{
+ }
+ },
+ "235-Aménagements de bureaux":{
+ "2351-Installations générales":{
+ },
+ "2358-Autres aménagements de bureaux":{
+ }
+ },
+ "237-Bâtiments industriels, agricoles et commerciaux mis en concession":{
+ },
+ "238-Autres installations et agencements":{
+ },
+ "239-Bâtiments aménagements, agencements et installations en cours":{
+ "2391-Bâtiments en cours":{
+ },
+ "2392-Installations en cours":{
+ },
+ "2393-Ouvrages d’infrastructure en cours":{
+ },
+ "2394-Aménagements et agencements et installations techniques en cours":{
+ },
+ "2395-Aménagements de bureaux en cours":{
+ },
+ "2398-Autres installations et agencements en cours":{
+ }
+ }
+ },
+ "24-Matériel, mobilier et actifs biologiques":{
+ "241-Matériel et outillage industriel et commercial":{
+ "2411-Matériel industriel":{
+ },
+ "2412-Outillage industriel":{
+ },
+ "2413-Matériel commercial":{
+ },
+ "2414-Outillage commercial":{
+ },
+ "2416-Matériel & outillage industriel et commercial de location-acquisition":{
+ }
+ },
+ "242-Matériel et outillage agricole":{
+ "2421-Matériel agricole":{
+ },
+ "2422-Outillage agricole":{
+ },
+ "2426-Matériel & outillage agricole de location-acquisition":{
+ }
+ },
+ "243-Matériel d’emballage récupérable et identifiable":{
+ },
+ "244-Matériel et mobilier":{
+ "2441-Matériel de bureau":{
+ },
+ "2442-Matériel informatique":{
+ },
+ "2443-Matériel bureautique":{
+ },
+ "2444-Mobilier de bureau":{
+ },
+ "2445-Matériel et mobilier immeubles de placement":{
+ },
+ "2446-Matériel et mobilier de location acquisition":{
+ },
+ "2447-Matériel et mobilier des logements du personnel":{
+ }
+ },
+ "245-Matériel de transport":{
+ "2451-Matériel automobile":{
+ },
+ "2452-Matériel ferroviaire":{
+ },
+ "2453-Matériel fluvial, lagunaire":{
+ },
+ "2454-Matériel naval":{
+ },
+ "2455-Matériel aérien":{
+ },
+ "2456-Matériel de transport de location-acquisition":{
+ },
+ "2457-Matériel hippomobile":{
+ },
+ "2458-Autres matériels de transport":{
+ }
+ },
+ "246-Actifs biologiques":{
+ "2461-Cheptel, animaux de trait":{
+ },
+ "2462-Cheptel, animaux reproducteurs":{
+ },
+ "2463-Animaux de garde":{
+ },
+ "2465-Plantations agricoles":{
+ },
+ "2468-Autres actifs biologiques":{
+ }
+ },
+ "247-Agencements, aménagements du matériel et actifs biologiques":{
+ "2471-Agencements et aménagements du matériel":{
+ },
+ "2472-Agencements et aménagements des actifs biologiques":{
+ },
+ "2478-Autres agencements, aménagements du matériel et actifs biologiques":{
+ }
+ },
+ "248-Autres matériels et mobiliers":{
+ "2481-Collections et œuvres d’art":{
+ },
+ "2488-Divers matériels mobiliers":{
+ }
+ },
+ "249-Matériels et actifs biologiques en cours":{
+ "2491-Matériel et outillage industriel et commercial":{
+ },
+ "2492-Matériel et outillage agricole":{
+ },
+ "2493-Matériel d’emballage récupérable et identifiable":{
+ },
+ "2494-Matériel et mobilier de bureau":{
+ },
+ "2495-Matériel de transport":{
+ },
+ "2496-Actifs biologiques":{
+ },
+ "2497-Agencements aménagements du matériel et actifs biologiques":{
+ },
+ "2498-Autres matériels et actifs biologiques en cours":{
+ }
+ }
+ },
+ "25-Avances et acomptes versés sur immobilisations":{
+ "251-Avances et acomptes versés sur immobilisations incorporelles":{
+ },
+ "252-Avances et acomptes versés sur immobilisations corporelles":{
+ }
+ },
+ "26-Titres de participation":{
+ "261-Titres de participation dans des sociétés sous contrôle exclusif":{
+ },
+ "262-Titres de participation dans des sociétés sous contrôle conjoint":{
+ },
+ "263-Titres de participation dans des sociétés conférant une influence notable":{
+ },
+ "265-Participations dans des organismes professionnels":{
+ },
+ "266-Parts dans des groupements d’intérêt économique (GIE)":{
+ },
+ "268-Autres titres de participation":{
+ }
+ },
+ "27-Autres immobilisations financières":{
+ "271-Prêts et créances":{
+ "2711-Prêts participatifs":{
+ },
+ "2712-Prêts aux associés":{
+ },
+ "2713-Billets de fonds":{
+ },
+ "2714-Titres prêtés":{
+ },
+ "2718-Autres prêts et créances":{
+ }
+ },
+ "272-Prêts au personnel":{
+ "2721-Prêts immobiliers":{
+ },
+ "2722-Prêts mobiliers et d’installation":{
+ },
+ "2728-Autres prêts au personnel":{
+ }
+ },
+ "273-Créances sur l’État":{
+ "2731-Retenues de garantie":{
+ },
+ "2733-Fonds réglementé":{
+ },
+ "2734-Créances sur le concédant":{
+ },
+ "2738-Autres créances sur l’État":{
+ }
+ },
+ "274-Titres immobilisés":{
+ "2741-Titres immobilisés de l’activité de portefeuille (TIAP)":{
+ },
+ "2742-Titres participatifs":{
+ },
+ "2743-Certificats d’investissement":{
+ },
+ "2744-Parts de fonds commun de placement (FCP)":{
+ },
+ "2745-Obligations":{
+ },
+ "2746-Actions ou parts propres":{
+ },
+ "2748-Autres titres immobilisés":{
+ }
+ },
+ "275-Dépôts et cautionnements versés":{
+ "2751-Dépôts pour loyers d’avance":{
+ },
+ "2752-Dépôts pour l’électricité":{
+ },
+ "2753-Dépôts pour l’eau":{
+ },
+ "2754-Dépôts pour le gaz":{
+ },
+ "2755-Dépôts pour le téléphone, le télex, la télécopie":{
+ },
+ "2756-Cautionnements sur marchés publics":{
+ },
+ "2757-Cautionnements sur autres opérations":{
+ },
+ "2758-Autres dépôts et cautionnements":{
+ }
+ },
+ "276-Intérêts courus":{
+ "2761-Prêts et créances non commerciales":{
+ },
+ "2762-Prêts au personnel":{
+ },
+ "2763-Créances sur l’État":{
+ },
+ "2764-Titres immobilisés":{
+ },
+ "2765-Dépôts et cautionnements versés":{
+ },
+ "2767-Créances rattachées à des participations":{
+ },
+ "2768-Immobilisations financières diverses":{
+ }
+ },
+ "277-Créances rattachées à des participations et avances à des GIE":{
+ "2771-Créances rattachées à des participations (groupe)":{
+ },
+ "2772-Créances rattachées à des participations (hors groupe)":{
+ },
+ "2773-Créances rattachées à des sociétés en participation":{
+ },
+ "2774-Avances à des Groupements d’intérêt économique (GIE)":{
+ }
+ },
+ "278-Immobilisations financières diverses":{
+ "2781-Créances diverses groupe":{
+ },
+ "2782-Créances diverses hors groupe":{
+ },
+ "2784-Banques dépôts à terme":{
+ },
+ "2785-Or et métaux précieux":{
+ },
+ "2788-Autres immobilisations financières":{
+ }
+ }
+ },
+ "28-Amortissements":{
+ "account_type":"Accumulated Depreciation",
+ "281-Amortissements des immobilisations corporelles":{
+ "account_type":"Accumulated Depreciation",
+ "2811-Amortissements des frais de développement":{
+ "account_type":"Accumulated Depreciation"
+ },
+ "2812-Amortissements des brevets, licences, concessions et droits similaires":{
+ "account_type":"Accumulated Depreciation"
+ },
+ "2813-Amortissements des logiciels et sites internet":{
+ "account_type":"Accumulated Depreciation"
+ },
+ "2814-Amortissements des marques":{
+ "account_type":"Accumulated Depreciation"
+ },
+ "2815-Amortissements du fonds commercial":{
+ "account_type":"Accumulated Depreciation"
+ },
+ "2816-Amortissements du droit au bail":{
+ "account_type":"Accumulated Depreciation"
+ },
+ "2817-Amortissements des investissements de création":{
+ "account_type":"Accumulated Depreciation"
+ },
+ "2818-Amortissements des autres droits et valeurs incorporels":{
+ "account_type":"Accumulated Depreciation"
+ }
+ },
+ "282-Amortissements des terrains":{
+ "2824-Amortissements des travaux de mise en valeur des terrains":{
+ }
+ },
+ "283-Amortissements des bâtiments, installations techniques et agencements":{
+ "2831-Amortissements des bâtiments industriels, agricoles, administratifs et commerciaux sur sol propre":{
+ },
+ "2832-Amortissements des bâtiments industriels, agricoles, administratifs et commerciaux sur sol d’autrui":{
+ },
+ "2833-Amortissements des ouvrages d’infrastructure":{
+ },
+ "2834-Amortissements des aménagements, agencements et installations techniques":{
+ },
+ "2835-Amortissements des aménagements de bureaux":{
+ },
+ "2837-Amortissements des bâtiments industriels, agricoles et commerciaux mis en concession":{
+ },
+ "2838-Amortissements des autres installations et agencements":{
+ }
+ },
+ "284-Amortissements du matériel":{
+ "2841-Amortissements du matériel et outillage industriel et commercial":{
+ },
+ "2842-Amortissements du matériel et outillage agricole":{
+ },
+ "2843-Amortissements du matériel d’emballage récupérable et identifiable":{
+ },
+ "2844-Amortissements du matériel et mobilier":{
+ },
+ "2845-Amortissements du matériel de transport":{
+ },
+ "2846-Amortissements des actifs biologiques":{
+ },
+ "2847-Amortissements des agencements et aménagements du matériel et des actifs biologiques":{
+ },
+ "2848-Amortissements des autres matériels":{
+ }
+ }
+ },
+ "29-Dépréciations des immobilisations":{
+ "291-Dépréciations des immobilisations incorporelles":{
+ "2911-Dépréciations des frais de développement":{
+ },
+ "2912-Dépréciations des brevets, licences, concessions et droits similaires":{
+ },
+ "2913-Dépréciations des logiciels et sites internet":{
+ },
+ "2914-Dépréciations des marques":{
+ },
+ "2915-Dépréciations du fonds commercial":{
+ },
+ "2916-Dépréciations du droit au bail":{
+ },
+ "2917-Dépréciations des investissements de création":{
+ },
+ "2918-Dépréciations des autres droits et valeurs incorporels":{
+ },
+ "2919-Dépréciations des immobilisations incorporelles en cours":{
+ }
+ },
+ "292-Dépréciations des terrains":{
+ "2921-Dépréciations des terrains agricoles et forestiers":{
+ },
+ "2922-Dépréciations des terrains nus":{
+ },
+ "2923-Dépréciations des terrains bâtis":{
+ },
+ "2924-Dépréciations des travaux de mise en valeur des terrains":{
+ },
+ "2925-Dépréciations des terrains de gisement":{
+ },
+ "2926-Dépréciations des terrains aménagés":{
+ },
+ "2927-Dépréciations des terrains mis en concession":{
+ },
+ "2928-Dépréciations des autres terrains":{
+ },
+ "2929-Dépréciations des aménagements de terrains en cours":{
+ }
+ },
+ "293-Dépréciations des bâtiments, installations techniques et agencements":{
+ "2931-Dépréciations des bâtiments industriels, agricoles, administratifs et commerciaux sur sol propre":{
+ },
+ "2932-Dépréciations des bâtiments industriels, agricoles, administratifs et commerciaux sur sol d’autrui":{
+ },
+ "2933-Dépréciations des ouvrages d’infrastructures":{
+ },
+ "2934-Dépréciations des aménagements, agencements et installations techniques":{
+ },
+ "2935-Dépréciations des aménagements de bureaux":{
+ },
+ "2937-Dépréciations des bâtiments industriels, agricoles et commerciaux mis en concession":{
+ },
+ "2938-Dépréciations des autres installations et agencements":{
+ },
+ "2939-Dépréciations des bâtiments et installations en cours":{
+ }
+ },
+ "294-Dépréciations de matériel, du mobilier et de l’actif biologique":{
+ "2941-Dépréciations du matériel et outillage industriel et commercial":{
+ },
+ "2942-Dépréciations du matériel et outillage agricole":{
+ },
+ "2943-Dépréciations du matériel d’emballage récupérable et identifiable":{
+ },
+ "2944-Dépréciations du matériel et mobilier":{
+ },
+ "2945-Dépréciations du matériel de transport":{
+ },
+ "2946-Dépréciations des actifs biologiques":{
+ },
+ "2947-Dépréciations des agencements et aménagements du matériel et des actifs biologiques":{
+ },
+ "2948-Dépréciations des autres matériels":{
+ },
+ "2949-Dépréciations de matériel en cours":{
+ }
+ },
+ "295-Dépréciations des avances et acomptes versés sur immobilisations":{
+ "2951-Dépréciations des avances et acomptes versés sur immobilisations incorporelles":{
+ },
+ "2952-Dépréciations des avances et acomptes versés sur immobilisations corporelles":{
+ }
+ },
+ "296-Dépréciations des titres de participation":{
+ "2961-Dépréciations des titres de participation dans des sociétés sous contrôle exclusif":{
+ },
+ "2962-Dépréciations des titres de participation dans les sociétés sous contrôle conjoint":{
+ },
+ "2963-Dépréciations des titres de participation dans les sociétés conférant une influence notable":{
+ },
+ "2965-Dépréciations des participations dans des organismes professionnels":{
+ },
+ "2966-Dépréciations des parts dans des GIE":{
+ },
+ "2968-Dépréciations des autres titres de participation":{
+ }
+ },
+ "297-Dépréciations des autres immobilisations financières":{
+ "2971-Dépréciations des prêts et créances":{
+ },
+ "2972-Dépréciations des prêts au personnel":{
+ },
+ "2973-Dépréciations des créances sur l’État":{
+ },
+ "2974-Dépréciations des titres immobilisés":{
+ },
+ "2975-Dépréciations des dépôts et cautionnements versés":{
+ },
+ "2977-Dépréciations des créances rattachées à des participations et avances à des GIE":{
+ },
+ "2978-Dépréciations des créances financières diverses":{
+ }
+ }
+ },
+ "root_type":"Asset"
+ },
+ "3-Comptes de Stocks":{
+ "31-Marchandises":{
+ "311-Marchandises A":{
+ "3111-Marchandises A1":{
+ },
+ "3112-Marchandises A2":{
+ }
+ },
+ "312-Marchandises B":{
+ "3121-Marchandises B1":{
+ },
+ "3122-Marchandises B2":{
+ }
+ },
+ "313-Actifs biologiques":{
+ "3131-Animaux":{
+ },
+ "3132-Végétaux":{
+ }
+ },
+ "318-Marchandises hors activités ordinaires (HAO)":{
+ }
+ },
+ "32-Matières premières et fournitures liées":{
+ "321-Matières A":{
+ },
+ "322-Matières B":{
+ },
+ "323-Fournitures (A, B)":{
+ }
+ },
+ "33-Autres approvisionnements":{
+ "331-Matières consommables":{
+ },
+ "332-Fournitures d’atelier et d’usine":{
+ },
+ "333-Fournitures de magasin":{
+ },
+ "334-Fournitures de bureau":{
+ },
+ "335-Emballages":{
+ "3351-Emballages perdus":{
+ },
+ "3352-Emballages récupérables non identifiables":{
+ },
+ "3353-Emballages à usage mixte":{
+ },
+ "3358-Autres emballages":{
+ }
+ },
+ "338-Autres matières":{
+ }
+ },
+ "34-Produits en cours":{
+ "341-Produits en cours":{
+ "3411-Produits en cours P1":{
+ },
+ "3412-Produits en cours P2":{
+ }
+ },
+ "342-Travaux en cours":{
+ "3421-Travaux en cours T1":{
+ },
+ "3422-Travaux en cours T2":{
+ }
+ },
+ "343-Produits intermédiaires en cours":{
+ "3431-Produits intermédiaires A":{
+ },
+ "3432-Produits intermédiaires B":{
+ }
+ },
+ "344-Produits résiduels en cours":{
+ "3441-Produits résiduels A":{
+ },
+ "3442-Produits résiduels B":{
+ }
+ },
+ "345-Actifs biologiques en cours":{
+ "3451-Animaux":{
+ },
+ "3452-Végétaux":{
+ }
+ }
+ },
+ "35-Services en cours":{
+ "351-Études en cours":{
+ "3511-Études en cours E1":{
+ },
+ "3512-Études en cours E2":{
+ }
+ },
+ "352-Prestations de services en cours":{
+ "3521-Prestations de services S1":{
+ },
+ "3522-Prestations de services S2":{
+ }
+ }
+ },
+ "36-Produits finis":{
+ "361-Produits finis A":{
+ },
+ "362-Produits finis B":{
+ },
+ "363-Actifs biologiques":{
+ "3631-Animaux":{
+ },
+ "3632-Végétaux":{
+ },
+ "3638-Autres stocks (activités annexes)":{
+ }
+ }
+ },
+ "37-Produits intermédiaires et résiduels":{
+ "371-Produits intermédiaires":{
+ "3711-Produits intermédiaires A":{
+ },
+ "3712-Produits intermédiaires B":{
+ }
+ },
+ "372-Produits résiduels":{
+ "3721-Déchets":{
+ },
+ "3722-Rebuts":{
+ },
+ "3723-Matières de Récupération":{
+ }
+ },
+ "373-Actifs biologiques":{
+ "3731-Animaux":{
+ },
+ "3732-Végétaux":{
+ },
+ "3738-Autres stocks (activités annexes)":{
+ }
+ }
+ },
+ "38-Stocks en cours de route, en consignation ou en dépôt":{
+ "account_type":"Stock",
+ "381-Marchandises en cours de route":{
+ },
+ "382-Matières premières et fournitures liées en cours de route":{
+ },
+ "383-Autres approvisionnements en cours de route":{
+ },
+ "386-Produits finis en cours de route":{
+ },
+ "387-Stock en consignation ou en dépôt":{
+ "3871-Stock en consignation":{
+ },
+ "3872-Stock en dépôt":{
+ }
+ },
+ "388-Stock provenant d’immobilisations mises hors service ou au rebut":{
+ }
+ },
+ "39-Dépréciations des stocks et encours de production":{
+ "391-Dépréciations des stocks de marchandises":{
+ },
+ "392-Dépréciations des stocks de matières premières et fournitures liées":{
+ },
+ "393-Dépréciations des stocks d’autres approvisionnements":{
+ },
+ "394-Dépréciations des productions en cours":{
+ },
+ "395-Dépréciations des services en cours":{
+ },
+ "396-Dépréciations des stocks de produits finis":{
+ },
+ "397-Dépréciations des stocks de produits intermédiaires et résiduels":{
+ },
+ "398-Dépréciations des stocks en cours de route, en consignation ou en dépôt":{
+ }
+ },
+ "root_type":"Asset"
+ },
+ "4-Comptes de Tiers (ACTIF)":{
+ "40-Fournisseurs et comptes rattachés (ACTIF)":{
+ "409-Fournisseurs débiteurs":{
+ "4091-Fournisseurs Avances et acomptes versés":{
+ },
+ "4092-Fournisseurs Groupe avances et acomptes versés":{
+ },
+ "4093-Fournisseurs Sous-traitants avances et acomptes versés":{
+ },
+ "4094-Fournisseurs Créances pour emballages et matériels à rendre":{
+ },
+ "4098-Fournisseurs Rabais, remises, ristournes et autres avoirs à obtenir":{
+ }
+ }
+ },
+ "41-Clients et comptes rattachés (ACTIF)":{
+ "411-Clients":{
+ "4111-Clients":{
+ "account_type":"Receivable"
+ },
+ "4112-Clients groupe":{
+ "account_type":"Receivable"
+ },
+ "4114-Clients, État et Collectivités publiques":{
+ "account_type":"Receivable"
+ },
+ "4115-Clients, organismes internationaux":{
+ "account_type":"Receivable"
+ },
+ "4116-Clients, réserve de propriété":{
+ "account_type":"Receivable"
+ },
+ "4117-Client, retenues de garantie":{
+ "account_type":"Receivable"
+ },
+ "4118-Clients, dégrèvement de taxes sur la valeur ajoutée (TVA)":{
+ "account_type":"Receivable"
+ },
+ "account_type":"Receivable"
+ },
+ "412-Clients, effets à recevoir en portefeuille":{
+ "4121-Clients, effets à recevoir":{
+ "account_type":"Receivable"
+ },
+ "4122-Clients Groupe, effets à recevoir":{
+ "account_type":"Receivable"
+ },
+ "4124-État et Collectivités publiques, effets à recevoir":{
+ "account_type":"Receivable"
+ },
+ "4125-Organismes Internationaux, effets à recevoir":{
+ "account_type":"Receivable"
+ },
+ "account_type":"Receivable"
+ },
+ "413-Clients, chèques, effets et autres valeurs impayées":{
+ "4131-Clients, chèques impayés":{
+ "account_type":"Receivable"
+ },
+ "4132-Clients, effets impayés":{
+ "account_type":"Receivable"
+ },
+ "4133-Clients, cartes de crédit impayées":{
+ "account_type":"Receivable"
+ },
+ "4138-Clients, autres valeurs impayées":{
+ "account_type":"Receivable"
+ },
+ "account_type":"Receivable"
+ },
+ "414-Créances sur cessions courantes d’immobilisations":{
+ "4141-Créances en compte, immobilisations incorporelles":{
+ "account_type":"Receivable"
+ },
+ "4142-Créances en compte, immobilisations corporelles":{
+ "account_type":"Receivable"
+ },
+ "4146-Effets à recevoir, immobilisations incorporelles":{
+ "account_type":"Receivable"
+ },
+ "4147-Effets à recevoir, immobilisations corporelles":{
+ "account_type":"Receivable"
+ },
+ "account_type":"Receivable"
+ },
+ "415-Clients, effets escomptés non échus":{
+ "account_type":"Receivable"
+ },
+ "416-Créances clients litigieuses ou douteuses":{
+ "4161-Créances litigieuses":{
+ "account_type":"Receivable"
+ },
+ "4162-Créances douteuses":{
+ "account_type":"Receivable"
+ },
+ "account_type":"Receivable"
+ },
+ "418-Clients, produits à recevoir":{
+ "4181-Clients, factures à établir":{
+ "account_type":"Receivable"
+ },
+ "4186-Clients, intérêts courus":{
+ "account_type":"Receivable"
+ },
+ "account_type":"Receivable"
+ },
+ "account_type":"Receivable"
+ },
+ "42-Personnel (ACTIF)":{
+ "421-Personnel, avances et acomptes":{
+ "4211-Personnel, avances":{
+ },
+ "4212-Personnel, acomptes":{
+ },
+ "4213-Frais avancés et fournitures au personnel":{
+ }
+ }
+ },
+ "43-Organismes sociaux (ACTIF)":{
+ "431-Sécurité sociale":{
+ "4311-Prestations familiales":{
+ },
+ "4312-Accidents de travail":{
+ },
+ "4313-Caisse de retraite obligatoire":{
+ },
+ "4314-Caisse de retraite facultative":{
+ },
+ "4318-Autres cotisations sociales":{
+ }
+ },
+ "432-Caisses de retraite complémentaire":{
+ },
+ "433-Autres organismes sociaux":{
+ "4331-Mutuelle":{
+ },
+ "4332-Assurances retraite":{
+ },
+ "4333-Assurances et organismes de santé":{
+ }
+ },
+ "438-Organismes sociaux, charges à payer et produits à recevoir":{
+ "4387-Produits à recevoir":{
+ }
+ }
+ },
+ "44-État et collectivités publiques (ACTIF)":{
+ "443-État, TVA facturée":{
+ "4431-TVA facturée sur ventes":{
+ },
+ "4432-TVA facturée sur prestations de services":{
+ },
+ "4433-TVA facturée sur travaux":{
+ },
+ "4434-TVA facturée sur production livrée à soi-même":{
+ },
+ "4435-TVA sur factures à établir":{
+ }
+ },
+ "445-État, TVA récupérable":{
+ "4451-TVA récupérable sur immobilisations":{
+ },
+ "4452-TVA récupérable sur achats":{
+ },
+ "4453-TVA récupérable sur transport":{
+ },
+ "4454-TVA récupérable sur services extérieurs et autres charges":{
+ },
+ "4455-TVA récupérable sur factures non parvenues":{
+ },
+ "4456-TVA transférée par d’autres entités":{
+ }
+ },
+ "448-État, charges à payer et produits à recevoir":{
+ "4486-Charges à payer":{
+ },
+ "4487-Produits à recevoir":{
+ }
+ },
+ "449-État, créances et dettes diverses":{
+ "4491-État, obligations cautionnées":{
+ },
+ "4492-État, avances et acomptes versés sur impôts":{
+ },
+ "4493-État, fonds de dotation à recevoir":{
+ },
+ "4494-État, subventions investissement à recevoir":{
+ },
+ "4495-État, subventions d’exploitation à recevoir":{
+ },
+ "4496-État, subventions d’équilibre à recevoir":{
+ },
+ "4497-État, avances sur subventions":{
+ },
+ "4499-État, fonds réglementés provisionnés":{
+ }
+ }
+ },
+ "45-Organismes internationaux (ACTIF)":{
+ "451-Opérations avec les organismes africains":{
+ },
+ "452-Opérations avec les autres organismes internationaux":{
+ },
+ "458-Organismes internationaux, fonds de dotation et subventions à recevoir":{
+ "4581-Organismes internationaux, fonds de dotation à recevoir":{
+ },
+ "4582-Organismes internationaux, subventions à recevoir":{
+ }
+ }
+ },
+ "46-Apporteurs, associés et groupe (ACTIF)":{
+ "461-Apporteurs, opérations sur le capital":{
+ "4613-Apporteurs, capital appelé, non versé":{
+ },
+ "4614-Apporteurs, compte d’apport, opérations de restructuration (fusion...)":{
+ },
+ "4618-Apporteurs, titres à échanger":{
+ }
+ },
+ "467-Apporteurs, restant dû sur capital appelé":{
+ }
+ },
+ "47-Débiteurs et créditeurs divers (ACTIF)":{
+ "472-Créances et dettes sur titres de placement":{
+ "4721-Créances sur cessions de titres de placement":{
+ },
+ "4726-Versements restant à effectuer sur titres de placement non libérés":{
+ }
+ },
+ "473-Intermédiaires Opérations faites pour compte de tiers":{
+ "4731-Mandants":{
+ },
+ "4732-Mandataires":{
+ },
+ "4733-Commettants":{
+ },
+ "4734-Commissionnaires":{
+ },
+ "4739-État, Collectivités publiques, fonds global d’allocation":{
+ }
+ },
+ "474-Compte de répartition périodique des charges et des produits":{
+ "4747-Compte de répartition périodique des produits":{
+ }
+ },
+ "475-Compte transitoire, ajustement spécial lié à la révision du SYSCOHADA":{
+ "4751-Compte actif":{
+ "account_type":"Temporary"
+ }
+ },
+ "476-Charges constatées d’avance":{
+ },
+ "478-Écarts de conversion actif":{
+ "4781-Diminution des créances d’exploitation":{
+ },
+ "4782-Diminution des créances financières":{
+ },
+ "4783-Augmentation des dettes d’exploitation":{
+ },
+ "4784-Augmentation des dettes financières":{
+ },
+ "4786-Différences d’évaluation sur instruments de trésorerie":{
+ },
+ "4788-Différences compensées par couverture de change":{
+ }
+ }
+ },
+ "48-Créances et dettes hors activités ordinaires (ACTIF)":{
+ "485-Créances sur cessions d’immobilisations":{
+ "4851-En compte, immobilisations incorporelles":{
+ },
+ "4852-En compte, immobilisations corporelles":{
+ },
+ "4853-Effets à recevoir, immobilisations incorporelles":{
+ },
+ "4854-Effets à recevoir, immobilisations corporelles":{
+ },
+ "4855-Effets escomptés non échus":{
+ },
+ "4857-Retenues de garantie":{
+ },
+ "4858-Factures à établir":{
+ }
+ },
+ "488-Autres créances hors activités ordinaires (HAO)":{
+ }
+ },
+ "49-Dépréciations et provisions pour risques à court terme (tiers) (ACTIF)":{
+ "491-Dépréciations des comptes clients":{
+ "4911-Créances litigieuses":{
+ },
+ "4912-Créances douteuses":{
+ }
+ },
+ "495-Dépréciations des comptes organismes internationaux":{
+ },
+ "496-Dépréciations des comptes apporteurs, associés et groupe":{
+ "4962-Associés, comptes courants":{
+ },
+ "4963-Associés, opérations faites en commun":{
+ },
+ "4966-Groupe, comptes courants":{
+ }
+ },
+ "497-Dépréciations des comptes débiteurs divers":{
+ },
+ "498-Dépréciations des comptes de créances HAO":{
+ "4985-Créances sur cessions d’immobilisations":{
+ },
+ "4986-Créances sur cessions de titres de placement":{
+ },
+ "4988-Autres créances HAO":{
+ }
+ },
+ "499-Provisions pour risques à court terme":{
+ "4991-Sur opérations d’exploitation":{
+ },
+ "4997-Sur opérations financières":{
+ },
+ "4998-Sur opérations HAO":{
+ }
+ }
+ },
+ "root_type":"Asset"
+ },
+ "4-Comptes de Tiers (PASSIF)":{
+ "40-Fournisseurs et comptes rattachés (PASSIF)":{
+ "401-Fournisseurs, dettes en compte":{
+ "4011-Fournisseurs":{
+ "account_type":"Payable"
+ },
+ "4012-Fournisseurs groupe":{
+ "account_type":"Payable"
+ },
+ "4013-Fournisseurs sous-traitants":{
+ "account_type":"Payable"
+ },
+ "4016-Fournisseurs, réserve de propriété":{
+ "account_type":"Payable"
+ },
+ "4017-Fournisseur, retenues de garantie":{
+ "account_type":"Payable"
+ },
+ "account_type":"Payable"
+ },
+ "402-Fournisseurs, effets à payer":{
+ "4021-Fournisseurs Effets à payer":{
+ "account_type":"Payable"
+ },
+ "4022-Fournisseurs Groupe, effets à payer":{
+ "account_type":"Payable"
+ },
+ "4023-Fournisseurs Sous-traitants, effets à payer":{
+ "account_type":"Payable"
+ },
+ "account_type":"Payable"
+ },
+ "404-Fournisseurs, acquisitions courantes d’immobilisations":{
+ "4041-Fournisseurs Dettes en comptes, immobilisations incorporelles":{
+ "account_type":"Payable"
+ },
+ "4042-Fournisseurs Dettes en comptes, immobilisations corporelles":{
+ "account_type":"Payable"
+ },
+ "4046-Fournisseurs Effets à payer, immobilisations incorporelles":{
+ "account_type":"Payable"
+ },
+ "4047-Fournisseurs Effets à payer, immobilisations corporelles":{
+ "account_type":"Payable"
+ },
+ "account_type":"Payable"
+ },
+ "408-Fournisseurs, factures non parvenues":{
+ "4081-Fournisseurs":{
+ "account_type":"Stock Received But Not Billed"
+ },
+ "4082-Fournisseurs groupe":{
+ "account_type":"Stock Received But Not Billed"
+ },
+ "4083-Fournisseurs sous-traitants":{
+ "account_type":"Stock Received But Not Billed"
+ },
+ "4086-Fournisseurs, intérêts courus":{
+ "account_type":"Stock Received But Not Billed"
+ },
+ "account_type":"Stock Received But Not Billed"
+ },
+ "account_type":"Payable"
+ },
+ "41-Clients et comptes rattachés (PASSIF)":{
+ "419-Clients créditeurs":{
+ "4191-Clients, avances et acomptes reçus":{
+ },
+ "4192-Clients groupe, avances et acomptes reçus":{
+ },
+ "4194-Clients, dettes pour emballages et matériels consignés":{
+ },
+ "4198-Clients, rabais, remises, ristournes et autres avoirs à accorder":{
+ }
+ }
+ },
+ "42-Personnel (PASSIF)":{
+ "422-Personnel, rémunérations dues":{
+ },
+ "423-Personnel, oppositions, saisies-arrêts":{
+ "4231-Personnel, oppositions":{
+ },
+ "4232-Personnel, saisies-arrêts":{
+ },
+ "4233-Personnel, avis à tiers détenteur":{
+ }
+ },
+ "424-Personnel, œuvres sociales internes":{
+ "4241-Assistance médicale":{
+ },
+ "4242-Allocations familiales":{
+ },
+ "4245-Organismes sociaux rattachés à l’entité":{
+ },
+ "4248-Autres œuvres sociales internes":{
+ }
+ },
+ "425-Représentants du personnel":{
+ "4251-Délégués du personnel":{
+ },
+ "4252-Syndicats et Comités d’entreprises, d’Établissement":{
+ },
+ "4258-Autres représentants du personnel":{
+ }
+ },
+ "426-Personnel, participation aux bénéfices et au capital":{
+ "4261-Participation aux bénéfices":{
+ },
+ "4264-Participation au capital":{
+ }
+ },
+ "427-Personnel dépôts":{
+ },
+ "428-Personnel, charges à payer et produits à recevoir":{
+ "4281-Dettes provisionnées pour congés à payer":{
+ },
+ "4286-Autres charges à payer":{
+ },
+ "4287-Produits à recevoir":{
+ }
+ }
+ },
+ "43-Organismes sociaux (PASSIF)":{
+ "438-Organismes sociaux, charges à payer et produits à recevoir":{
+ "4381-Charges sociales sur gratifications à payer":{
+ },
+ "4382-Charges sociales sur congés à payer":{
+ },
+ "4386-Autres charges à payer":{
+ }
+ }
+ },
+ "44-État et collectivités publiques (PASSIF)":{
+ "441-État, impôt sur les bénéfices":{
+ },
+ "442-État, autres impôts et taxes":{
+ "4421-Impôts et taxes d’État":{
+ },
+ "4422-Impôts et taxes pour les collectivités publiques":{
+ },
+ "4423-Impôts et taxes recouvrables sur des obligataires":{
+ },
+ "4424-Impôts et taxes recouvrables sur des associés":{
+ },
+ "4426-Droits de douane":{
+ },
+ "4428-Autres impôts et taxes":{
+ }
+ },
+ "444-État, TVA due ou crédit de TVA":{
+ "4441-État, TVA due":{
+ },
+ "4449-État, crédit de TVA à reporter":{
+ }
+ },
+ "446-État, autres taxes sur le chiffre d’affaires":{
+ },
+ "447-État, impôts retenus à la source":{
+ "4471-Impôt Général sur le revenu":{
+ },
+ "4472-Impôts sur salaires":{
+ },
+ "4473-Contribution nationale":{
+ },
+ "4474-Contribution nationale de solidarité":{
+ },
+ "4478-Autres impôts et contributions":{
+ }
+ }
+ },
+ "46-Apporteurs, associés et groupe (PASSIF)":{
+ "461-Apporteurs, opérations sur le capital (PASSIF)":{
+ "4611-Apporteurs, apports en nature":{
+ },
+ "4612-Apporteurs, apports en numéraire":{
+ },
+ "4615-Apporteurs, versements reçus sur augmentation de capital":{
+ },
+ "4616-Apporteurs, versements anticipés":{
+ },
+ "4617-Apporteurs défaillants":{
+ },
+ "4619-Apporteurs, capital à rembourser":{
+ }
+ },
+ "462-Associés, comptes courants":{
+ "4621-Principal":{
+ },
+ "4626-Intérêts courus":{
+ }
+ },
+ "463-Associés, opérations faites en commun et GIE":{
+ "4631-Opérations courantes":{
+ },
+ "4636-Intérêts courus":{
+ }
+ },
+ "465-Associés, dividendes à payer":{
+ },
+ "466-Groupe, comptes courants":{
+ }
+ },
+ "47-Débiteurs et créditeurs divers (PASSIF)":{
+ "471-Débiteurs et créditeurs divers":{
+ "4711-Débiteurs divers":{
+ },
+ "4712-Créditeurs divers":{
+ },
+ "4713-Obligataires":{
+ },
+ "4715-Rémunérations d’administrateurs":{
+ },
+ "4716-Compte d’affacturage":{
+ },
+ "4717-Débiteurs divers retenues de garantie":{
+ },
+ "4718-Apport, compte de fusion et opérations assimilées":{
+ },
+ "4719-Bons de souscription d’actions et d’obligations":{
+ }
+ },
+ "474-Compte de répartition périodique des charges et des produits (PASSIF)":{
+ "4746-Compte de répartition périodique des charges":{
+ }
+ },
+ "475-Compte transitoire, ajustement spécial lié à la révision du SYSCOHADA (PASSIF)":{
+ "4752-Compte passif":{
+ }
+ },
+ "477-Produits constatés d’avance":{
+ },
+ "479-Écarts de conversion passif":{
+ "4791-Augmentation des créances d’exploitation":{
+ },
+ "4792-Augmentation des créances financières":{
+ },
+ "4793-Diminution des dettes d’exploitation":{
+ },
+ "4794-Diminution des dettes financières":{
+ },
+ "4797-Différences d’évaluation sur instruments de trésorerie":{
+ },
+ "4798-Différences compensées par couverture de change":{
+ }
+ }
+ },
+ "48-Créances et dettes hors activités ordinaires (HAO) (PASSIF)":{
+ "481-Fournisseurs d’investissements":{
+ "4811-Immobilisations incorporelles":{
+ },
+ "4812-Immobilisations corporelles":{
+ },
+ "4813-Versements restant à effectuer sur titres de participation et titres immobilisés non libérés":{
+ },
+ "4816-Réserve de propriété":{
+ },
+ "4817-Retenues de garantie":{
+ },
+ "4818-Factures non parvenues":{
+ }
+ },
+ "482-Fournisseurs d’investissements, effets à payer":{
+ "4821-Immobilisations incorporelles":{
+ },
+ "4822-Immobilisations corporelles":{
+ }
+ },
+ "484-Autres dettes hors activités ordinaires (HAO)":{
+ "4887-Produits":{
+ }
+ }
+ },
+ "49-Dépréciations et provisions pour risques à court terme (tiers) (PASSIF)":{
+ "490-Dépréciations des comptes fournisseurs":{
+ },
+ "492-Dépréciations des comptes personnel":{
+ },
+ "493-Dépréciations des comptes organismes sociaux":{
+ },
+ "494-Dépréciations des comptes État et collectivités publiques":{
+ },
+ "495-Dépréciations des comptes organismes internationaux":{
+ }
+ },
+ "root_type":"Liability"
+ },
+ "5-Comptes de trésorerie":{
+ "50-Titres de placement":{
+ "501-Titres du trésor et bons de caisse à court terme":{
+ "5011-Titres du Trésor à court terme":{
+ },
+ "5012-Titres d’organismes financiers":{
+ },
+ "5013-Bons de caisse à court terme":{
+ },
+ "5016-Frais d’acquisition des titres de trésor et bons de caisse":{
+ }
+ },
+ "502-Actions":{
+ "5021-Actions ou parts propres":{
+ },
+ "5022-Actions cotées":{
+ },
+ "5023-Actions non cotées":{
+ },
+ "5024-Actions démembrées (certificats d’investissement, droits de vote)":{
+ },
+ "5025-Autres actions":{
+ },
+ "5026-Frais d’acquisition des actions":{
+ }
+ },
+ "503-Obligations":{
+ "5031-Obligations émises par la société et rachetées par elle":{
+ },
+ "5032-Obligations cotées":{
+ },
+ "5033-Obligations non cotées":{
+ },
+ "5035-Autres obligations":{
+ },
+ "5036-Frais d’acquisition des obligations":{
+ }
+ },
+ "504-Bons de souscription":{
+ "5042-Bons de souscription d’actions":{
+ },
+ "5043-Bons de souscription d’obligations":{
+ }
+ },
+ "505-Titres négociables hors région":{
+ },
+ "506-Intérêts courus":{
+ "5061-Titres du Trésor et bons de caisse à court terme":{
+ },
+ "5062-Actions":{
+ },
+ "5063-Obligations":{
+ }
+ },
+ "508-Autres titres de placement et créances assimilées":{
+ }
+ },
+ "51-Valeurs à encaisser":{
+ "511-Effets à encaisser":{
+ },
+ "512-Effets à l’encaissement":{
+ },
+ "513-Chèques à encaisser":{
+ },
+ "514-Chèques à l’encaissement":{
+ },
+ "515-Cartes de crédit à encaisser":{
+ },
+ "518-Autres valeurs à l’encaissement":{
+ "5181-Warrants":{
+ },
+ "5182-Billets de fonds":{
+ },
+ "5185-Chèques de voyage":{
+ },
+ "5186-Coupons échus":{
+ },
+ "5187-Intérêts échus des obligations":{
+ }
+ }
+ },
+ "52-Banques":{
+ "521-Banques locales":{
+ "5211-Banques en monnaie nationale":{
+ "account_type": "Bank"
+ },
+ "5215-Banques en devises":{
+ "account_type": "Bank"
+ },
+ "account_type": "Bank"
+ },
+ "522-Banques autres États région":{
+ },
+ "523-Banques autres États zone monétaire":{
+ },
+ "524-Banques hors zone monétaire":{
+ },
+ "525-Banques dépôt à terme":{
+ },
+ "526-Banques, intérêts courus":{
+ "5261-Banque, intérêts courus, charges à payer":{
+ },
+ "5267-Banque, intérêts courus, produits à recevoir":{
+ }
+ }
+ },
+ "53-Établissements financiers et assimilés":{
+ "531-Chèques postaux":{
+ },
+ "532-Trésor":{
+ },
+ "533-Sociétés de gestion et d’intermédiation (SGI)":{
+ },
+ "536-Établissements financiers, intérêts courus":{
+ },
+ "538-Autres organismes financiers":{
+ }
+ },
+ "54-Instruments de trésorerie":{
+ "541-Options de taux d’intérêt":{
+ },
+ "542-Options de taux de change":{
+ },
+ "543-Options de taux boursiers":{
+ },
+ "544-Instruments de marchés à terme":{
+ },
+ "545-Avoirs d’or et autres métaux précieux":{
+ }
+ },
+ "55-Instruments de monnaie électronique":{
+ "551-Monnaie électronique carte carburant":{
+ },
+ "552-Monnaie électronique téléphone portable":{
+ },
+ "553-Monnaie électronique carte péage":{
+ },
+ "554-Porte-monnaie électronique":{
+ },
+ "558-Autres instruments de monnaies électroniques":{
+ }
+ },
+ "56-Banques, crédits de trésorerie et d’escompte":{
+ "561-Crédits de trésorerie":{
+ },
+ "564-Escompte de crédits de campagne":{
+ },
+ "565-Escompte de crédits ordinaires":{
+ },
+ "566-Banques, crédits de trésorerie, intérêts courus":{
+ }
+ },
+ "57-Caisse":{
+ "571-Caisse siège social":{
+ "5711-Caisse en monnaie nationale":{
+ },
+ "5712-Caisse en devises":{
+ }
+ },
+ "572-Caisse succursale A":{
+ "5721-En monnaie nationale":{
+ },
+ "5722-En devises":{
+ }
+ },
+ "573-Caisse succursale B":{
+ "5731-En monnaie nationale":{
+ },
+ "5732-En devises":{
+ }
+ }
+ },
+ "58-Régies d’avances, accréditifs et virements internes":{
+ "581-Régies d’avance":{
+ },
+ "582-Accréditifs":{
+ },
+ "585-Virements de fonds":{
+ },
+ "588-Autres virements internes":{
+ }
+ },
+ "59-Dépréciations et provisions pour risque à court terme":{
+ "590-Dépréciations des titres de placement":{
+ },
+ "591-Dépréciations des titres et valeurs à encaisser":{
+ },
+ "592-Dépréciations des comptes banques":{
+ },
+ "593-Dépréciations des comptes établissements financiers et assimilés":{
+ },
+ "594-Dépréciations des comptes d’instruments de trésorerie":{
+ },
+ "599-Provisions pour risque à court terme à caractère financier":{
+ }
+ },
+ "root_type":"Asset"
+ },
+ "6-Comptes de charges des activités ordinaires":{
+ "60-Achats et variations de stocks":{
+ "601-Achats de marchandises":{
+ "6011-Dans la Région":{
+ },
+ "6012-Hors Région":{
+ },
+ "6013-Aux entités du groupe dans la Région":{
+ },
+ "6014-Aux entités du groupe hors Région":{
+ },
+ "6015-Frais sur achats":{
+ },
+ "6019-Rabais, remises et ristournes obtenus (non ventilés)":{
+ }
+ },
+ "602-Achats de matières premières et fournitures liées":{
+ "6021-Dans la Région":{
+ },
+ "6022-Hors Région":{
+ },
+ "6023-Aux entités du groupe dans la Région":{
+ },
+ "6024-Aux entités du groupe hors Région":{
+ },
+ "6025-Frais sur achats":{
+ },
+ "6029-Rabais, remises et ristournes obtenus (non ventilés)":{
+ }
+ },
+ "603-Variations des stocks de biens achetés":{
+ "6031-Variations des stocks de marchandises":{
+ },
+ "6032-Variations des stocks de matières premières et fournitures liées":{
+ },
+ "6033-Variations des stocks d’autres approvisionnements":{
+ }
+ },
+ "604-Achats stockés de matières et fournitures consommables":{
+ "6041-Matières consommables":{
+ },
+ "6042-Matières combustibles":{
+ },
+ "6043-Produits d’entretien":{
+ },
+ "6044-Fournitures d’atelier et d’usine":{
+ },
+ "6045-Frais sur achat":{
+ },
+ "6046-Fournitures de magasin":{
+ },
+ "6047-Fournitures de bureau":{
+ },
+ "6049-Rabais, remises et ristournes obtenus (non ventilés)":{
+ }
+ },
+ "605-Autres achats":{
+ "6051-Fournitures non stockables Eau":{
+ },
+ "6052-Fournitures non stockables Électricité":{
+ },
+ "6053-Fournitures non stockables Autres énergies":{
+ },
+ "6054-Fournitures d’entretien non stockables":{
+ },
+ "6055-Fournitures de bureau non stockables":{
+ },
+ "6056-Achats de petit matériel et outillage":{
+ },
+ "6057-Achats d’études et prestations de services":{
+ },
+ "6058-Achats de travaux, matériels et équipements":{
+ },
+ "6059-Rabais, remises et ristournes obtenus (non ventilés)":{
+ }
+ },
+ "608-Achats d’emballages":{
+ "6081-Emballages perdus":{
+ },
+ "6082-Emballages récupérables non identifiables":{
+ },
+ "6083-Emballages à usage mixte":{
+ },
+ "6085-Frais sur achats":{
+ },
+ "6089-Rabais, remises et ristournes obtenus (non ventilés)":{
+ }
+ }
+ },
+ "61-Transports":{
+ "612-Transports sur ventes":{
+ },
+ "613-Transports pour le compte de tiers":{
+ },
+ "614-Transports du personnel":{
+ },
+ "616-Transports de plis":{
+ },
+ "618-Autres frais de transport":{
+ "6181-Voyages et déplacements":{
+ },
+ "6182-Transports entre établissements ou chantiers":{
+ },
+ "6183-Transports administratifs":{
+ }
+ }
+ },
+ "62-Services extérieurs":{
+ "621-Sous-traitance générale":{
+ },
+ "622-Locations, charges locatives":{
+ "6221-Locations de terrains":{
+ },
+ "6222-Locations de bâtiments":{
+ },
+ "6223-Locations de matériels et outillages":{
+ },
+ "6224-Malis sur emballages":{
+ },
+ "6225-Locations d’emballages":{
+ },
+ "6226-Fermages et loyers du foncier":{
+ },
+ "6228-Locations et charges locatives diverses":{
+ }
+ },
+ "623-Redevances de location acquisition":{
+ "6232-Crédit-bail immobilier":{
+ },
+ "6233-Crédit-bail mobilier":{
+ },
+ "6234-Location-vente":{
+ },
+ "6238-Autres contrats de location acquisition":{
+ }
+ },
+ "624-Entretien, réparations, remise en état et maintenance":{
+ "6241-Entretien et réparations des biens immobiliers":{
+ },
+ "6242-Entretien et réparations des biens mobiliers":{
+ },
+ "6243-Maintenance":{
+ },
+ "6244-Charges de démantèlement et remise en état":{
+ },
+ "6248-Autres entretiens et réparations":{
+ }
+ },
+ "625-Primes d’assurance":{
+ "6251-Assurances multirisques":{
+ },
+ "6252-Assurances matériel de transport":{
+ },
+ "6253-Assurances risques d’exploitation":{
+ },
+ "6254-Assurances responsabilité du producteur":{
+ },
+ "6255-Assurances insolvabilité clients":{
+ },
+ "6257-Assurances transport sur ventes":{
+ },
+ "6258-Autres primes d’assurances":{
+ }
+ },
+ "626-Études, recherches et documentation":{
+ "6261-Études et recherches":{
+ },
+ "6265-Documentation générale":{
+ },
+ "6266-Documentation technique":{
+ }
+ },
+ "627-Publicité, publications, relations publiques":{
+ "6271-Annonces, insertions":{
+ },
+ "6272-Catalogues, imprimés publicitaires":{
+ },
+ "6273-Échantillons":{
+ },
+ "6274-Foires et expositions":{
+ },
+ "6275-Publications":{
+ },
+ "6276-Cadeaux à la clientèle":{
+ },
+ "6277-Frais de colloques, séminaires, conférences":{
+ },
+ "6278-Autres charges de publicité et relations publiques":{
+ }
+ },
+ "628-Frais de télécommunications":{
+ "6281-Frais de téléphone":{
+ },
+ "6282-Frais de télex":{
+ },
+ "6283-Frais de télécopie":{
+ },
+ "6288-Autres frais de télécommunications":{
+ }
+ }
+ },
+ "63-Autres services extérieurs":{
+ "631-Frais bancaires":{
+ "6311-Frais sur titres (vente, garde)":{
+ },
+ "6312-Frais sur effets":{
+ },
+ "6313-Location de coffres":{
+ },
+ "6314-Commissions d’affacturage":{
+ },
+ "6315-Commissions sur cartes de crédit":{
+ },
+ "6316-Frais d’émission d’emprunts":{
+ },
+ "6317-Frais sur instruments monnaie électronique":{
+ },
+ "6318-Autres frais bancaires":{
+ }
+ },
+ "632-Rémunérations d’intermédiaires et de conseils":{
+ "6322-Commissions et courtages sur ventes":{
+ },
+ "6324-Honoraires des professions réglementées":{
+ },
+ "6325-Frais d’actes et de contentieux":{
+ },
+ "6326-Rémunérations d’affacturage":{
+ },
+ "6327-Rémunérations des autres prestataires de services":{
+ },
+ "6328-Divers frais":{
+ }
+ },
+ "633-Frais de formation du personnel":{
+ },
+ "634-Redevances pour brevets, licences, logiciels, concessions et droits et valeurs similaires":{
+ "6342-Redevances pour brevets, licences":{
+ },
+ "6343-Redevances pour logiciels":{
+ },
+ "6344-Redevances pour marques":{
+ },
+ "6345-Redevances pour sites internet":{
+ },
+ "6346-Redevances pour concessions, droits et valeurs similaires":{
+ }
+ },
+ "635-Cotisations":{
+ "6351-Cotisations":{
+ },
+ "6358-Concours divers":{
+ }
+ },
+ "637-Rémunérations de personnel extérieur à l’entité":{
+ "6371-Personnel intérimaire":{
+ },
+ "6372-Personnel détaché ou prêté à l’entité":{
+ }
+ },
+ "638-Autres charges externes":{
+ "6381-Frais de recrutement du personnel":{
+ },
+ "6382-Frais de déménagement":{
+ },
+ "6383-Réceptions":{
+ },
+ "6384-Missions":{
+ },
+ "6385-Charges de copropriété":{
+ }
+ }
+ },
+ "64-Impôts et taxes":{
+ "641-Impôts et taxes directs":{
+ "6411-Impôts fonciers et taxes annexes":{
+ },
+ "6412-Patentes, licences et taxes annexes":{
+ },
+ "6413-Taxes sur appointements et salaires":{
+ },
+ "6414-Taxes d’apprentissage":{
+ },
+ "6415-Formation professionnelle continue":{
+ },
+ "6418-Autres impôts et taxes directs":{
+ }
+ },
+ "645-Impôts et taxes indirects":{
+ },
+ "646-Droits d’enregistrement":{
+ "6461-Droits de mutation":{
+ },
+ "6462-Droits de timbre":{
+ },
+ "6463-Taxes sur les véhicules de société":{
+ },
+ "6464-Vignettes":{
+ },
+ "6468-Autres droits":{
+ }
+ },
+ "647-Pénalités, amendes fiscales":{
+ "6471-Pénalités d’assiette, impôts directs":{
+ },
+ "6472-Pénalités d’assiette, impôts indirects":{
+ },
+ "6473-Pénalités de recouvrement, impôts directs":{
+ },
+ "6474-Pénalités de recouvrement, impôts indirects":{
+ },
+ "6478-Autres pénalités et amendes fiscales":{
+ }
+ },
+ "648-Autres impôts et taxes":{
+ }
+ },
+ "65-Autres charges":{
+ "651-Pertes sur créances clients et autres débiteurs":{
+ "6511-Clients":{
+ },
+ "6515-Autres débiteurs":{
+ }
+ },
+ "652-Quote-part de résultat sur opérations faites en commun":{
+ "6521-Quote-part transférée de bénéfices (comptabilité du gérant)":{
+ },
+ "6525-Pertes imputées par transfert (comptabilité des associés non gérants)":{
+ }
+ },
+ "654-Valeurs comptables des cessions courantes d’immobilisations":{
+ "6541-Immobilisations incorporelles":{
+ },
+ "6542-Immobilisations corporelles":{
+ }
+ },
+ "656-Perte de change sur créances et dettes commerciale":{
+ },
+ "657-Pénalités et amendes pénales":{
+ },
+ "658-Charges diverses":{
+ "6581-Indemnités de fonction et autres rémunérations d’administrateurs":{
+ },
+ "6582-Dons":{
+ },
+ "6583-Mécénat":{
+ },
+ "6588-Autres charges diverses":{
+ }
+ },
+ "659-Charges pour dépréciations et provisions pour risques à court terme d’exploitation":{
+ "6591-Sur risques à court terme":{
+ },
+ "6593-Sur stocks":{
+ },
+ "6594-Sur créances":{
+ },
+ "6598-Autres charges pour dépréciations et provisions pour risques à court terme":{
+ }
+ }
+ },
+ "66-Charges de personnel":{
+ "661-Rémunérations directes versées au personnel national":{
+ "6611-Appointements salaires et commissions":{
+ },
+ "6612-Primes et gratifications":{
+ },
+ "6613-Congés payés":{
+ },
+ "6614-Indemnités de préavis, de licenciement et de recherche d’embauche":{
+ },
+ "6615-Indemnités de maladie versées aux travailleurs":{
+ },
+ "6616-Supplément familial":{
+ },
+ "6617-Avantages en nature":{
+ },
+ "6618-Autres rémunérations directes":{
+ }
+ },
+ "662-Rémunérations directes versées au personnel non national":{
+ "6621-Appointements salaires et commissions":{
+ },
+ "6622-Primes et gratifications":{
+ },
+ "6623-Congés payés":{
+ },
+ "6624-Indemnités de préavis, de licenciement et de recherche d’embauche":{
+ },
+ "6625-Indemnités de maladie versées aux travailleurs":{
+ },
+ "6626-Supplément familial":{
+ },
+ "6627-Avantages en nature":{
+ },
+ "6628-Autres rémunérations directes":{
+ }
+ },
+ "663-Indemnités forfaitaires versées au personnel":{
+ "6631-Indemnités de logement":{
+ },
+ "6632-Indemnités de représentation":{
+ },
+ "6633-Indemnités d’expatriation":{
+ },
+ "6634-Indemnités de transport":{
+ },
+ "6638-Autres indemnités et avantages divers":{
+ }
+ },
+ "664-Charges sociales":{
+ "6641-Charges sociales sur rémunération du personnel national":{
+ },
+ "6642-Charges sociales sur rémunération du personnel non national":{
+ }
+ },
+ "666-Rémunérations et charges sociales de l’exploitant individuel":{
+ "6661-Rémunération du travail de l’exploitant":{
+ },
+ "6662-Charges sociales":{
+ }
+ },
+ "667-Rémunération transférée de personnel extérieur":{
+ "6671-Personnel intérimaire":{
+ },
+ "6672-Personnel détaché ou prêté à l’entité":{
+ }
+ },
+ "668-Autres charges sociales":{
+ "6681-Versements aux syndicats et comités d’entreprise, d’établissement":{
+ },
+ "6682-Versements aux comités d’hygiène et de sécurité":{
+ },
+ "6683-Versements et contributions aux autres œuvres sociales":{
+ },
+ "6684-Médecine du travail et pharmacie":{
+ },
+ "6685-Assurances et organismes de santé":{
+ },
+ "6686-Assurances retraite et fonds de pension":{
+ },
+ "6687-Majorations et pénalités sociales":{
+ },
+ "6688-Charges sociales diverses":{
+ }
+ }
+ },
+ "67-Frais financiers et charges assimilées":{
+ "671-Intérêts des emprunts":{
+ "6711-Emprunts obligataires":{
+ },
+ "6712-Emprunts auprès des établissements de crédit":{
+ },
+ "6713-Dettes liées à des participations":{
+ },
+ "6714-Primes de remboursement des obligations":{
+ }
+ },
+ "672-Intérêts dans loyers de location acquisition":{
+ "6722-Intérêts dans loyers de location acquisition / crédit-bail immobilier":{
+ },
+ "6723-Intérêts dans loyers de location acquisition / crédit-bail mobilier":{
+ },
+ "6724-Intérêts dans loyers de location acquisition / location-vente":{
+ },
+ "6728-Intérêts dans loyers des autres locations acquisition":{
+ }
+ },
+ "673-Escomptes accordés":{
+ },
+ "674-Autres intérêts":{
+ "6741-Avances reçues et dépôts créditeurs":{
+ },
+ "6742-Comptes courants bloqués":{
+ },
+ "6743-Intérêts sur obligations cautionnées":{
+ },
+ "6744-Intérêts sur dettes commerciales":{
+ },
+ "6745-Intérêts bancaires et sur opérations de financement (escompte...)":{
+ },
+ "6748-Intérêts sur dettes diverses":{
+ }
+ },
+ "675-Escomptes des effets de commerce":{
+ },
+ "676-Pertes de change financières":{
+ },
+ "677-Pertes sur titres de placement":{
+ "6771-Pertes sur cessions de titres de placement":{
+ },
+ "6772-Mali provenant d’attribution gratuite d’actions au personnel salarié et aux dirigeants":{
+ }
+ },
+ "678-Pertes et charges sur risques financiers":{
+ "6781-Sur rentes viagères":{
+ },
+ "6782-Sur opérations financières":{
+ },
+ "6784-Sur instruments de trésorerie":{
+ }
+ },
+ "679-Charges pour dépréciations et provisions pour risques à court terme financières":{
+ "6791-Sur risques financiers":{
+ },
+ "6795-Sur titres de placement":{
+ },
+ "6798-Autres charges pour dépréciations et provisions pour risques à court terme financières":{
+ }
+ }
+ },
+ "68-Dotations aux amortissements":{
+ "681-Dotations aux amortissements d’exploitation":{
+ "6812-Dotations aux amortissements des immobilisations incorporelles":{
+ },
+ "6813-Dotations aux amortissements des immobilisations corporelles":{
+ }
+ }
+ },
+ "69-Dotations aux provisions et aux dépréciations":{
+ "691-Dotations aux provisions et aux dépréciations d’exploitation":{
+ "6911-Dotations aux provisions pour risques et charges":{
+ },
+ "6913-Dotations aux dépréciations des immobilisations incorporelles":{
+ },
+ "6914-Dotations aux dépréciations des immobilisations corporelles":{
+ }
+ },
+ "697-Dotations aux provisions et aux dépréciations financières":{
+ "6971-Dotations aux provisions pour risques et charges":{
+ },
+ "6972-Dotations aux dépréciations des immobilisations financières":{
+ }
+ }
+ },
+ "root_type":"Expense"
+ },
+ "7-Comptes de produits des activités ordinaires":{
+ "70-Ventes":{
+ "701-Ventes de marchandises":{
+ "7011-Dans la Région":{
+ },
+ "7012-Hors Région":{
+ },
+ "7013-Aux entités du groupe dans la Région":{
+ },
+ "7014-Aux entités du groupe hors Région":{
+ },
+ "7015-Sur internet":{
+ },
+ "7019-Rabais, remises, ristournes accordés (non ventilés)":{
+ }
+ },
+ "702-Ventes de produits finis":{
+ "7021-Dans la Région":{
+ },
+ "7022-Hors Région":{
+ },
+ "7023-Aux entités du groupe dans la Région":{
+ },
+ "7024-Aux entités du groupe hors Région":{
+ },
+ "7025-Sur internet":{
+ },
+ "7029-Rabais, remises, ristournes accordés (non ventilés)":{
+ }
+ },
+ "703-Ventes de produits intermédiaires":{
+ "7031-Dans la Région":{
+ },
+ "7032-Hors Région":{
+ },
+ "7033-Aux entités du groupe dans la Région":{
+ },
+ "7034-Aux entités du groupe hors Région":{
+ },
+ "7035-Sur internet":{
+ },
+ "7039-Rabais, remises, ristournes accordés (non ventilés)":{
+ }
+ },
+ "704-Ventes de produits résiduels":{
+ "7041-Dans la Région":{
+ },
+ "7042-Hors Région":{
+ },
+ "7043-Aux entités du groupe dans la Région":{
+ },
+ "7044-Aux entités du groupe hors Région":{
+ },
+ "7045-Sur internet":{
+ },
+ "7049-Rabais, remises, ristournes accordés (non ventilés)":{
+ }
+ },
+ "705-Travaux facturés":{
+ "7051-Dans la Région":{
+ },
+ "7052-Hors Région":{
+ },
+ "7053-Aux entités du groupe dans la Région":{
+ },
+ "7054-Aux entités du groupe hors Région":{
+ },
+ "7055-Sur internet":{
+ },
+ "7059-Rabais, remises, ristournes accordés (non ventilés)":{
+ }
+ },
+ "706-Services vendus":{
+ "7061-Dans la Région":{
+ },
+ "7062-Hors Région":{
+ },
+ "7063-Aux entités du groupe dans la Région":{
+ },
+ "7064-Aux entités du groupe hors Région":{
+ },
+ "7065-Sur internet":{
+ },
+ "7069-Rabais, remises, ristournes accordés (non ventilés)":{
+ }
+ },
+ "707-Produits accessoires":{
+ "7071-Ports, emballages perdus et autres frais facturés":{
+ },
+ "7072-Commissions et courtages":{
+ },
+ "7073-Locations":{
+ },
+ "7074-Bonis sur reprises et cessions d’emballages":{
+ },
+ "7075-Mise à disposition de personnel":{
+ },
+ "7076-Redevances pour brevets, logiciels, marques et droits similaires":{
+ },
+ "7077-Services exploités dans l’intérêt du personnel":{
+ },
+ "7078-Autres produits accessoires":{
+ }
+ }
+ },
+ "71-Subventions d’exploitation":{
+ "711-Sur produits à l’exportation":{
+ },
+ "712-Sur produits à l’importation":{
+ },
+ "713-Sur produits de péréquation":{
+ },
+ "714-Indemnités et subventions d’exploitation (entité agricole)":{
+ },
+ "718-Autres subventions d’exploitation":{
+ "7181-Versées par l’État et les collectivités publiques":{
+ },
+ "7182-Versées par les organismes internationaux":{
+ },
+ "7183-Versées par des tiers":{
+ }
+ }
+ },
+ "72-Production immobilisée":{
+ "721-Immobilisations incorporelles":{
+ },
+ "722-Immobilisations corporelles":{
+ "7221-Immobilisations corporelles (hors actifs biologiques)":{
+ },
+ "7222-Immobilisations corporelles (actifs biologiques)":{
+ }
+ },
+ "724-Production auto-consommée":{
+ },
+ "726-Immobilisations financières":{
+ }
+ },
+ "73-Variations des stocks de biens et de services produits":{
+ "734-Variations des stocks de produits en cours":{
+ "7341-Produits en cours":{
+ },
+ "7342-Travaux en cours":{
+ }
+ },
+ "735-Variations des en-cours de services":{
+ "7351-Études en cours":{
+ },
+ "7352-Prestations de services en cours":{
+ }
+ },
+ "736-Variations des stocks de produits finis":{
+ },
+ "737-Variations des stocks de produits intermédiaires et résiduels":{
+ "7371-Produits intermédiaires":{
+ },
+ "7372-Produits résiduels":{
+ }
+ }
+ },
+ "75-Autres produits":{
+ "751-Profits sur créances clients et autres débiteurs":{
+ },
+ "752-Quote-part de résultat sur opérations faites en commun":{
+ "7521-Quote-part transférée de pertes (comptabilité du gérant)":{
+ },
+ "7525-Bénéfices attribués par transfert (comptabilité des associés non gérants)":{
+ }
+ },
+ "754-Produits des cessions courantes d’immobilisations":{
+ "7541-Immobilisations incorporelles":{
+ },
+ "7542-Immobilisations corporelles":{
+ }
+ },
+ "756-Gains de change sur créances et dettes commerciales":{
+ },
+ "758-Produits divers":{
+ "7581-Indemnités de fonction et autres rémunérations d’administrateurs":{
+ },
+ "7582-Indemnités d’assurances reçues":{
+ },
+ "7588-Autres produits divers":{
+ }
+ },
+ "759-Reprises de charges pour dépréciations et provisions pour risques à court terme d’exploitation":{
+ "7591-Sur risques à court terme":{
+ },
+ "7593-Sur stocks":{
+ },
+ "7594-Sur créances":{
+ },
+ "7598-Sur autres charges pour dépréciations et provisions pour risques à court terme d’exploitation":{
+ }
+ }
+ },
+ "77-Revenus financiers et produits assimilés":{
+ "771-Intérêts de prêts et créances diverses":{
+ "7712-Intérêts de prêts":{
+ },
+ "7713-Intérêts sur créances diverses":{
+ }
+ },
+ "772-Revenus de participations et autres titres immobilisés":{
+ "7721-Revenus des titres de participation":{
+ },
+ "7722-Revenus autres titres immobilisés":{
+ }
+ },
+ "773-Escomptes obtenus":{
+ },
+ "774-Revenus de placement":{
+ "7745-Revenus des obligations":{
+ },
+ "7746-Revenus des titres de placement":{
+ }
+ },
+ "775-Intérêts dans loyers de location acquisition":{
+ },
+ "776-Gains de change financiers":{
+ },
+ "777-Gains sur cessions de titres de placement":{
+ },
+ "778-Gains sur risques financiers":{
+ "7781-Sur rentes viagères":{
+ },
+ "7782-Sur opérations financières":{
+ },
+ "7784-Sur instruments de trésorerie":{
+ }
+ },
+ "779-Reprises de charges pour dépréciations et provisions à court terme financières":{
+ "7791-Sur risques financiers":{
+ },
+ "7795-Sur titres de placement":{
+ },
+ "7798-Sur autres charges pour dépréciations et provisions pour risques à court terme financières":{
+ }
+ }
+ },
+ "78-Transferts de charges":{
+ "781-Transferts de charges d’exploitation":{
+ },
+ "787-Transferts de charges financières":{
+ }
+ },
+ "79-Reprises de provisions, de dépréciations et autres":{
+ "791-Reprises de provisions et dépréciations d’exploitation":{
+ "7911-Pour risques et charges":{
+ },
+ "7913-Des immobilisations incorporelles":{
+ },
+ "7914-Des immobilisations corporelles":{
+ }
+ },
+ "797-Reprises de provisions et dépréciations financières":{
+ "7971-Pour risques et charges":{
+ },
+ "7972-Des immobilisations financières":{
+ }
+ },
+ "798-Reprises d’amortissements":{
+ },
+ "799-Reprises de subventions d’investissement":{
+ }
+ },
+ "root_type":"Income"
+ },
+ "8-Comptes des autres charges et des autres produits (CHARGES)":{
+ "81-Valeurs comptables des cessions d’immobilisations":{
+ "811-Immobilisations incorporelles":{
+ },
+ "812-Immobilisations corporelles":{
+ },
+ "816-Immobilisations financières":{
+ }
+ },
+ "83-Charges hors activités ordinaires":{
+ "831-Charges HAO constatées":{
+ },
+ "833-Charges liées aux opérations de restructuration":{
+ },
+ "834-Pertes sur créances HAO":{
+ },
+ "835-Dons et libéralités accordés":{
+ },
+ "836-Abandons de créances consentis":{
+ },
+ "837-Charges liées aux opérations de liquidation":{
+ },
+ "839-Charges pour dépréciations et provisions pour risques à court terme HAO":{
+ }
+ },
+ "85-Dotations hors activités ordinaires":{
+ "851-Dotations aux provisions réglementées":{
+ },
+ "852-Dotations aux amortissements HAO":{
+ },
+ "853-Dotations aux dépréciations HAO":{
+ },
+ "854-Dotations aux provisions pour risques et charges HAO":{
+ },
+ "858-Autres dotations HAO":{
+ }
+ },
+ "87-Participation des travailleurs":{
+ "871-Participation légale aux bénéfices":{
+ },
+ "874-Participation contractuelle aux bénéfices":{
+ },
+ "878-Autres participations":{
+ }
+ },
+ "89-Impôts sur le résultat":{
+ "891-Impôts sur les bénéfices de l’exercice":{
+ "8911-Activités exercées dans l’État":{
+ },
+ "8912-Activités exercées dans les autres États de la Région":{
+ },
+ "8913-Activités exercées hors Région":{
+ }
+ },
+ "892-Rappel d’impôts sur résultats antérieurs":{
+ },
+ "895-Impôt minimum forfaitaire IMF":{
+ },
+ "899-Dégrèvements et annulations d’impôts sur résultats antérieurs":{
+ "8991-Dégrèvements":{
+ },
+ "8994-Annulations pour pertes rétroactives":{
+ }
+ }
+ },
+ "root_type":"Expense"
+ },
+ "8-Comptes des autres charges et des autres produits (PRODUITS)":{
+ "82-Produits des cessions d’immobilisations":{
+ "821-Immobilisations incorporelles":{
+ },
+ "822-Immobilisations corporelles":{
+ },
+ "826-Immobilisations financières":{
+ }
+ },
+ "84-Produits hors activités ordinaires":{
+ "841-Produits HAO constatés":{
+ },
+ "843-Produits liés aux opérations de restructuration":{
+ },
+ "844-Indemnités et subventions HAO (entité agricole)":{
+ },
+ "845-Dons et libéralités obtenus":{
+ },
+ "846-Abandons de créances obtenus":{
+ },
+ "847-Produits liés aux opérations de liquidation":{
+ },
+ "848-Transferts de charges HAO":{
+ },
+ "849-Reprises de charges pour dépréciations et provisions pour risques à court terme HAO":{
+ }
+ },
+ "86-Reprises de charges, provisions et dépréciations HAO":{
+ "861-Reprises de provisions réglementées":{
+ },
+ "862-Reprises d’amortissements HAO":{
+ },
+ "863-Reprises de dépréciations HAO":{
+ },
+ "864-Reprises de provisions pour risques et charges HAO":{
+ },
+ "868-Autres reprises HAO":{
+ }
+ },
+ "88-Subventions d’équilibre":{
+ "881-État":{
+ },
+ "884-Collectivités publiques":{
+ },
+ "886-Groupe":{
+ },
+ "888-Autres":{
+ }
+ },
+ "root_type":"Income"
+ }
+ }
+}
\ No newline at end of file
diff --git a/erpnext/accounts/doctype/account/chart_of_accounts/verified/syscohada_plan_comptable_avec_code.json b/erpnext/accounts/doctype/account/chart_of_accounts/verified/syscohada_plan_comptable_avec_code.json
new file mode 100644
index 00000000000..e01f01fdfe5
--- /dev/null
+++ b/erpnext/accounts/doctype/account/chart_of_accounts/verified/syscohada_plan_comptable_avec_code.json
@@ -0,0 +1,4209 @@
+{
+ "country_code":"PLACEHOLDER",
+ "name":"Syscohada - Plan Comptable avec code",
+ "tree":{
+ "Comptes de ressources durables":{
+ "Capital":{
+ "Capital social":{
+ "Capital souscrit, non appelé":{
+ "account_number": "1011"
+ },
+ "Capital souscrit, appelé, non versé":{
+ "account_number": "1012"
+ },
+ "Capital souscrit, appelé, versé, non amorti":{
+ "account_number": "1013"
+ },
+ "Capital souscrit, appelé, versé, amorti":{
+ "account_number": "1014"
+ },
+ "Capital souscrit soumis à des conditions particulières":{
+ "account_number": "1018"
+ },
+ "account_number": "101"
+ },
+ "Capital par dotation":{
+ "Dotation initiale":{
+ "account_number": "1021"
+ },
+ "Dotations complémentaires":{
+ "account_number": "1022"
+ },
+ "Autres dotations":{
+ "account_number": "1028"
+ },
+ "account_number": "102"
+ },
+ "Capital personnel":{
+ "account_number": "103"
+ },
+ "Compte de l’exploitant":{
+ "Apports temporaires":{
+ "account_number": "1041"
+ },
+ "Opérations courantes":{
+ "account_number": "1042"
+ },
+ "Rémunérations, impôts et autres charges personnelles":{
+ "account_number": "1043"
+ },
+ "Prélèvements d’autoconsommation":{
+ "account_number": "1047"
+ },
+ "Autres prélèvements":{
+ "account_number": "1048"
+ },
+ "account_number": "104"
+ },
+ "Primes liées au capital social":{
+ "Primes d’émission":{
+ "account_number": "1051"
+ },
+ "Primes d’apport":{
+ "account_number": "1052"
+ },
+ "Primes de fusion":{
+ "account_number": "1053"
+ },
+ "Primes de conversion":{
+ "account_number": "1054"
+ },
+ "Autres primes":{
+ "account_number": "1058"
+ },
+ "account_number": "105"
+ },
+ "Écarts de réévaluation":{
+ "Écarts de réévaluation légale":{
+ "account_number": "1061"
+ },
+ "Écarts de réévaluation libre":{
+ "account_number": "1062"
+ },
+ "account_number": "106"
+ },
+ "Apporteurs, capital souscrit, non appelé":{
+ "account_number": "109"
+ },
+ "account_number": "10"
+ },
+ "Réserves":{
+ "Réserve légale":{
+ "account_number": "111"
+ },
+ "Réserves statutaires ou contractuelles":{
+ "account_number": "112"
+ },
+ "Réserves réglementées":{
+ "Réserves de plus-values nettes à long terme":{
+ "account_number": "1131"
+ },
+ "Réserves d’attribution gratuite d’actions au personnel salarié et aux dirigeants":{
+ "account_number": "1132"
+ },
+ "Réserves consécutives à l’octroi de subventions d’investissement":{
+ "account_number": "1133"
+ },
+ "Réserves des valeurs mobilières donnant accès au capital":{
+ "account_number": "1134"
+ },
+ "Autres réserves réglementées":{
+ "account_number": "1135"
+ },
+ "account_number": "113"
+ },
+ "Autres réserves":{
+ "Réserves facultatives":{
+ "account_number": "1181"
+ },
+ "Réserves diverses":{
+ "account_number": "1188"
+ },
+ "account_number": "118"
+ },
+ "account_number": "11"
+ },
+ "Report à nouveau":{
+ "Report à nouveau créditeur":{
+ "account_number": "121"
+ },
+ "Report à nouveau débiteur":{
+ "Perte nette à reporter":{
+ "account_number": "1291"
+ },
+ "Perte Amortissements réputés différés":{
+ "account_number": "1292"
+ },
+ "account_number": "129"
+ },
+ "account_number": "12"
+ },
+ "Résultat net de l’exercice":{
+ "Résultat en instance d’affectation":{
+ "Résultat en instance d’affectation : bénéfice":{
+ "account_number": "1301"
+ },
+ "Résultat en instance d’affectation : perte":{
+ "account_number": "1309"
+ },
+ "account_number": "130"
+ },
+ "Résultat net : bénéfice":{
+ "account_number": "131"
+ },
+ "Marge commerciale (MC)":{
+ "account_number": "132"
+ },
+ "Valeur ajoutée (VA)":{
+ "account_number": "133"
+ },
+ "Excédent brut d’exploitation (EBE)":{
+ "account_number": "134"
+ },
+ "Résultat d’exploitation (RE)":{
+ "account_number": "135"
+ },
+ "Résultat financier (RF)":{
+ "account_number": "136"
+ },
+ "Résultat des activités ordinaires (RAO)":{
+ "account_number": "137"
+ },
+ "Résultat hors activités ordinaires (RHAO)":{
+ "Résultat de fusion":{
+ "account_number": "1381"
+ },
+ "Résultat d’apport partiel d’actif":{
+ "account_number": "1382"
+ },
+ "Résultat de scission":{
+ "account_number": "1383"
+ },
+ "Résultat de liquidation":{
+ "account_number": "1384"
+ },
+ "account_number": "138"
+ },
+ "Résultat net : perte":{
+ "account_number": "139"
+ },
+ "account_number": "13"
+ },
+ "Subventions d’investissement":{
+ "Subventions d’équipement":{
+ "État":{
+ "account_number": "1411"
+ },
+ "Régions":{
+ "account_number": "1412"
+ },
+ "Départements":{
+ "account_number": "1413"
+ },
+ "Communes et collectivités publiques décentralisées":{
+ "account_number": "1414"
+ },
+ "Entités publiques ou mixtes":{
+ "account_number": "1415"
+ },
+ "Entités et organismes privés":{
+ "account_number": "1416"
+ },
+ "Organismes internationaux":{
+ "account_number": "1417"
+ },
+ "Autres":{
+ "account_number": "1418"
+ },
+ "account_number": "141"
+ },
+ "Autres subventions d’investissement":{
+ "account_number": "148"
+ },
+ "account_number": "14"
+ },
+ "Provisions réglementées et fonds assimilés":{
+ "Amortissements dérogatoires":{
+ "account_number": "151"
+ },
+ "Plus-values de cession à réinvestir":{
+ "account_number": "152"
+ },
+ "Fonds réglementés":{
+ "Fonds National":{
+ "account_number": "1531"
+ },
+ "Prélèvement pour le Budget":{
+ "account_number": "1532"
+ },
+ "account_number": "153"
+ },
+ "Provisions spéciales de réévaluation":{
+ "account_number": "154"
+ },
+ "Provisions réglementées relatives aux immobilisations":{
+ "Reconstitution des gisements miniers et pétroliers":{
+ "account_number": "1551"
+ },
+ "account_number": "155"
+ },
+ "Provisions réglementées relatives aux stocks":{
+ "Hausse de prix":{
+ "account_number": "1561"
+ },
+ "Fluctuation des cours":{
+ "account_number": "1562"
+ },
+ "account_number": "156"
+ },
+ "Provisions pour investissement":{
+ "account_number": "157"
+ },
+ "Autres provisions et fonds réglementés":{
+ "account_number": "158"
+ },
+ "account_number": "15"
+ },
+ "Emprunts et dettes assimilées":{
+ "Emprunts obligataires":{
+ "Emprunts obligataires ordinaires":{
+ "account_number": "1611"
+ },
+ "Emprunts obligataires convertibles en actions":{
+ "account_number": "1612"
+ },
+ "Emprunts obligataires remboursables en actions":{
+ "account_number": "1613"
+ },
+ "Autres emprunts obligataires":{
+ "account_number": "1618"
+ },
+ "account_number": "161"
+ },
+ "Emprunts et dettes auprès des établissements de crédit":{
+ "account_number": "162"
+ },
+ "Avances reçues de l’État":{
+ "account_number": "163"
+ },
+ "Avances reçues et comptes courants bloqués":{
+ "account_number": "164"
+ },
+ "Dépôts et cautionnements reçus":{
+ "Dépôts":{
+ "account_number": "1651"
+ },
+ "Cautionnements":{
+ "account_number": "1652"
+ },
+ "account_number": "165"
+ },
+ "Intérêts courus":{
+ "Sur emprunts obligataires":{
+ "account_number": "1661"
+ },
+ "Sur emprunts et dettes auprès des établissements de crédit":{
+ "account_number": "1662"
+ },
+ "Sur avances reçues de l’État":{
+ "account_number": "1663"
+ },
+ "Sur avances reçues et comptes courants bloqués":{
+ "account_number": "1664"
+ },
+ "Sur dépôts et cautionnements reçus":{
+ "account_number": "1665"
+ },
+ "Sur avances assorties de conditions particulières":{
+ "account_number": "1667"
+ },
+ "Sur autres emprunts et dettes":{
+ "account_number": "1668"
+ },
+ "account_number": "166"
+ },
+ "Avances assorties de conditions particulières":{
+ "Avances bloquées pour augmentation du capital":{
+ "account_number": "1671"
+ },
+ "Avances conditionnées par l’État":{
+ "account_number": "1672"
+ },
+ "Avances conditionnées par les autres organismes africains":{
+ "account_number": "1673"
+ },
+ "Avances conditionnées par les organismes internationaux":{
+ "account_number": "1674"
+ },
+ "account_number": "167"
+ },
+ "Autres emprunts et dettes":{
+ "Rentes viagères capitalisées":{
+ "account_number": "1681"
+ },
+ "Billets de fonds":{
+ "account_number": "1682"
+ },
+ "Dettes consécutives à des titres empruntés":{
+ "account_number": "1683"
+ },
+ "Emprunts participatifs":{
+ "account_number": "1684"
+ },
+ "Participation des travailleurs aux bénéfices":{
+ "account_number": "1685"
+ },
+ "Emprunts et dettes contractés auprès des autres tiers":{
+ "account_number": "1686"
+ },
+ "account_number": "168"
+ },
+ "account_number": "16"
+ },
+ "Dettes de location acquisition":{
+ "Dettes de location acquisition / crédit bail immobilier":{
+ "account_number": "172"
+ },
+ "Dettes de location acquisition / crédit bail mobilier":{
+ "account_number": "173"
+ },
+ "Dettes de location acquisition / location de vente":{
+ "account_number": "174"
+ },
+ "Intérêts courus":{
+ "Sur dettes de location acquisition / crédit-bail immobilier":{
+ "account_number": "1762"
+ },
+ "Sur dettes de location acquisition / crédit-bail mobilier":{
+ "account_number": "1763"
+ },
+ "Sur dettes de location acquisition / location-vente":{
+ "account_number": "1764"
+ },
+ "Sur autres dettes de location acquisition":{
+ "account_number": "1768"
+ },
+ "account_number": "176"
+ },
+ "Autres dettes de location acquisition":{
+ "account_number": "178"
+ },
+ "account_number": "17"
+ },
+ "Dettes liées à des participations et comptes de liaison des établissements et sociétés en participation":{
+ "Dettes liées à des participations":{
+ "Dettes liées à des participations (groupe)":{
+ "account_number": "1811"
+ },
+ "Dettes liées à des participations (hors groupe)":{
+ "account_number": "1812"
+ },
+ "account_number": "181"
+ },
+ "Dettes liées à des sociétés en participation":{
+ "account_number": "182"
+ },
+ "Intérêts courus sur dettes liées à des participations":{
+ "account_number": "183"
+ },
+ "Comptes permanents bloqués des établissements et succursales":{
+ "account_number": "184"
+ },
+ "Comptes permanents non bloqués des établissements et succursales":{
+ "account_number": "185"
+ },
+ "Comptes de liaison charges":{
+ "account_number": "186"
+ },
+ "Comptes de liaison produits":{
+ "account_number": "187"
+ },
+ "Comptes de liaison des sociétés en participation":{
+ "account_number": "188"
+ },
+ "account_number": "18"
+ },
+ "Provisions pour risques et charges":{
+ "Provisions pour litiges":{
+ "account_number": "191"
+ },
+ "Provisions pour garanties données aux clients":{
+ "account_number": "192"
+ },
+ "Provisions pour pertes sur marchés à achèvement futur":{
+ "account_number": "193"
+ },
+ "Provisions pour pertes de change":{
+ "account_number": "194"
+ },
+ "Provisions pour impôts":{
+ "account_number": "195"
+ },
+ "Provisions pour pensions et obligations similaires":{
+ "Provisions pour pensions et obligations similaires engagement de retraite":{
+ "account_number": "1961"
+ },
+ "Actif du régime de retraite":{
+ "account_number": "1962"
+ },
+ "account_number": "196"
+ },
+ "Provisions pour restructuration":{
+ "account_number": "197"
+ },
+ "Autres provisions pour risques et charges":{
+ "Provisions pour amendes et pénalités":{
+ "account_number": "1981"
+ },
+ "Provisions pour propre assureur":{
+ "account_number": "1983"
+ },
+ "Provisions pour démantèlement et remise en état":{
+ "account_number": "1984"
+ },
+ "Provisions pour droits à réduction ou avantage en nature (chèques cadeau, cartes de fidélité...)":{
+ "account_number": "1985"
+ },
+ "Provisions pour divers risques et charges":{
+ "account_number": "1988"
+ },
+ "account_number": "198"
+ },
+ "account_number": "19"
+ },
+ "root_type":"Equity",
+ "account_number": "1"
+ },
+ "Comptes d’actif immobilisé":{
+ "Immobilisations incorporelles":{
+ "account_type":"Fixed Asset",
+ "Frais de développement":{
+ "account_type":"Fixed Asset",
+ "account_number": "211"
+ },
+ "Brevets, licences, concessions et droits similaires":{
+ "account_type":"Fixed Asset",
+ "Brevets":{
+ "account_type":"Fixed Asset",
+ "account_number": "2121"
+ },
+ "Licences":{
+ "account_type":"Fixed Asset",
+ "account_number": "2122"
+ },
+ "Concessions de service public":{
+ "account_type":"Fixed Asset",
+ "account_number": "2123"
+ },
+ "Autres concessions et droits similaires":{
+ "account_type":"Fixed Asset",
+ "account_number": "2128"
+ },
+ "account_number": "212"
+ },
+ "Logiciels et sites internet":{
+ "account_type":"Fixed Asset",
+ "Logiciels":{
+ "account_type":"Fixed Asset",
+ "account_number": "2131"
+ },
+ "Sites internet":{
+ "account_type":"Fixed Asset",
+ "account_number": "2132"
+ },
+ "account_number": "213"
+ },
+ "Marques":{
+ "account_type":"Fixed Asset",
+ "account_number": "214"
+ },
+ "Fonds commercial":{
+ "account_type":"Fixed Asset",
+ "account_number": "215"
+ },
+ "Droit au bail":{
+ "account_type":"Fixed Asset",
+ "account_number": "216"
+ },
+ "Investissements de création":{
+ "account_type":"Fixed Asset",
+ "account_number": "217"
+ },
+ "Autres droits et valeurs incorporels":{
+ "account_type":"Fixed Asset",
+ "Frais de prospection et d’évaluation de ressources minérales":{
+ "account_type":"Fixed Asset",
+ "account_number": "2181"
+ },
+ "Coûts d’obtention du contrat":{
+ "account_type":"Fixed Asset",
+ "account_number": "2182"
+ },
+ "Fichiers clients, notices, titres de journaux et magazines":{
+ "account_type":"Fixed Asset",
+ "account_number": "2183"
+ },
+ "Coûts des franchises":{
+ "account_type":"Fixed Asset",
+ "account_number": "2184"
+ },
+ "Divers droits et valeurs incorporelles":{
+ "account_type":"Fixed Asset",
+ "account_number": "2188"
+ },
+ "account_number": "218"
+ },
+ "Immobilisations incorporelles en cours":{
+ "account_type":"Fixed Asset",
+ "Frais de développement":{
+ "account_type":"Fixed Asset",
+ "account_number": "2191"
+ },
+ "Logiciels et internet":{
+ "account_type":"Fixed Asset",
+ "account_number": "2193"
+ },
+ "Autres droits et valeurs incorporels":{
+ "account_type":"Fixed Asset",
+ "account_number": "2198"
+ },
+ "account_number": "219"
+ },
+ "account_number": "21"
+ },
+ "Terrains":{
+ "account_type":"Fixed Asset",
+ "Terrains agricoles et forestiers":{
+ "account_type":"Fixed Asset",
+ "Terrains d’exploitation agricole":{
+ "account_type":"Fixed Asset",
+ "account_number": "2211"
+ },
+ "Terrains d’exploitation forestière":{
+ "account_type":"Fixed Asset",
+ "account_number": "2212"
+ },
+ "Autres terrains":{
+ "account_type":"Fixed Asset",
+ "account_number": "2218"
+ },
+ "account_number": "221"
+ },
+ "Terrains nus":{
+ "account_type":"Fixed Asset",
+ "Terrains à bâtir":{
+ "account_type":"Fixed Asset",
+ "account_number": "2221"
+ },
+ "Autres terrains nus":{
+ "account_type":"Fixed Asset",
+ "account_number": "2228"
+ },
+ "account_number": "222"
+ },
+ "Terrains bâtis":{
+ "account_type":"Fixed Asset",
+ "Pour bâtiments industriels et agricoles":{
+ "account_type":"Fixed Asset",
+ "account_number": "2231"
+ },
+ "Pour bâtiments administratifs et commerciaux":{
+ "account_type":"Fixed Asset",
+ "account_number": "2232"
+ },
+ "Pour bâtiments affectés aux autres opérations professionnelles":{
+ "account_type":"Fixed Asset",
+ "account_number": "2234"
+ },
+ "Pour bâtiments affectés aux autres opérations non professionnelles":{
+ "account_type":"Fixed Asset",
+ "account_number": "2235"
+ },
+ "Autres terrains bâtis":{
+ "account_type":"Fixed Asset",
+ "account_number": "2238"
+ },
+ "account_number": "223"
+ },
+ "Travaux de mise en valeur des terrains":{
+ "account_type":"Fixed Asset",
+ "Plantation d’arbres et d’arbustes":{
+ "account_type":"Fixed Asset",
+ "account_number": "2241"
+ },
+ "Améliorations du fonds":{
+ "account_type":"Fixed Asset",
+ "account_number": "2245"
+ },
+ "Autres travaux":{
+ "account_type":"Fixed Asset",
+ "account_number": "2248"
+ },
+ "account_number": "224"
+ },
+ "Terrains de carrières tréfonds":{
+ "account_type":"Fixed Asset",
+ "Carrières":{
+ "account_type":"Fixed Asset",
+ "account_number": "2251"
+ },
+ "account_number": "225"
+ },
+ "Terrains aménagés":{
+ "account_type":"Fixed Asset",
+ "Parkings":{
+ "account_type":"Fixed Asset",
+ "account_number": "2261"
+ },
+ "account_number": "226"
+ },
+ "Terrains mis en concession":{
+ "account_type":"Fixed Asset",
+ "account_number": "227"
+ },
+ "Autres terrains":{
+ "account_type":"Fixed Asset",
+ "Terrains immeubles de placement":{
+ "account_type":"Fixed Asset",
+ "account_number": "2281"
+ },
+ "Terrains des logements affectés au personnel":{
+ "account_type":"Fixed Asset",
+ "account_number": "2285"
+ },
+ "Terrains de location acquisition":{
+ "account_type":"Fixed Asset",
+ "account_number": "2286"
+ },
+ "Divers terrains":{
+ "account_type":"Fixed Asset",
+ "account_number": "2288"
+ },
+ "account_number": "228"
+ },
+ "Aménagements de terrains en cours":{
+ "account_type":"Fixed Asset",
+ "Terrains agricoles et forestiers":{
+ "account_type":"Fixed Asset",
+ "account_number": "2291"
+ },
+ "Terrains nus":{
+ "account_type":"Fixed Asset",
+ "account_number": "2292"
+ },
+ "Terrains de carrières tréfonds":{
+ "account_type":"Fixed Asset",
+ "account_number": "2295"
+ },
+ "Autres terrains":{
+ "account_type":"Fixed Asset",
+ "account_number": "2298"
+ },
+ "account_number": "229"
+ },
+ "account_number": "22"
+ },
+ "Bâtiments, installations techniques et agencements":{
+ "Bâtiments industriels, agricoles, administratifs et commerciaux sur sol propre":{
+ "Bâtiments industriels":{
+ "account_number": "2311"
+ },
+ "Bâtiments agricoles":{
+ "account_number": "2312"
+ },
+ "Bâtiments administratifs et commerciaux":{
+ "account_number": "2313"
+ },
+ "Bâtiments affectés au logement du personnel":{
+ "account_number": "2314"
+ },
+ "Bâtiments immeubles de placement":{
+ "account_number": "2315"
+ },
+ "Bâtiments de location acquisition":{
+ "account_number": "2316"
+ },
+ "account_number": "231"
+ },
+ "Bâtiments industriels, agricoles, administratifs et commerciaux sur sol d’autrui":{
+ "Bâtiments industriels":{
+ "account_number": "2321"
+ },
+ "Bâtiments agricoles":{
+ "account_number": "2322"
+ },
+ "Bâtiments administratifs et commerciaux":{
+ "account_number": "2323"
+ },
+ "Bâtiments affectés au logement du personnel":{
+ "account_number": "2324"
+ },
+ "Bâtiments immeubles de placement":{
+ "account_number": "2325"
+ },
+ "Bâtiments de location acquisition":{
+ "account_number": "2326"
+ },
+ "account_number": "232"
+ },
+ "Ouvrages d’infrastructure":{
+ "Voies de terre":{
+ "account_number": "2331"
+ },
+ "Voies de fer":{
+ "account_number": "2332"
+ },
+ "Voies d’eau":{
+ "account_number": "2333"
+ },
+ "Barrages, Digues":{
+ "account_number": "2334"
+ },
+ "Pistes d’aérodrome":{
+ "account_number": "2335"
+ },
+ "Autres ouvrages d’infrastructures":{
+ "account_number": "2338"
+ },
+ "account_number": "233"
+ },
+ "Aménagements, agencements et installations techniques":{
+ "Installations complexes spécialisées sur sol propre":{
+ "account_number": "2341"
+ },
+ "Installations complexes spécialisées sur sol d’autrui":{
+ "account_number": "2342"
+ },
+ "Installations à caractère spécifique sur sol propre":{
+ "account_number": "2343"
+ },
+ "Installations à caractère spécifique sur sol d’autrui":{
+ "account_number": "2344"
+ },
+ "Aménagements et agencements des bâtiments":{
+ "account_number": "2345"
+ },
+ "account_number": "234"
+ },
+ "Aménagements de bureaux":{
+ "Installations générales":{
+ "account_number": "2351"
+ },
+ "Autres aménagements de bureaux":{
+ "account_number": "2358"
+ },
+ "account_number": "235"
+ },
+ "Bâtiments industriels, agricoles et commerciaux mis en concession":{
+ "account_number": "237"
+ },
+ "Autres installations et agencements":{
+ "account_number": "238"
+ },
+ "Bâtiments aménagements, agencements et installations en cours":{
+ "Bâtiments en cours":{
+ "account_number": "2391"
+ },
+ "Installations en cours":{
+ "account_number": "2392"
+ },
+ "Ouvrages d’infrastructure en cours":{
+ "account_number": "2393"
+ },
+ "Aménagements et agencements et installations techniques en cours":{
+ "account_number": "2394"
+ },
+ "Aménagements de bureaux en cours":{
+ "account_number": "2395"
+ },
+ "Autres installations et agencements en cours":{
+ "account_number": "2398"
+ },
+ "account_number": "239"
+ },
+ "account_number": "23"
+ },
+ "Matériel, mobilier et actifs biologiques":{
+ "Matériel et outillage industriel et commercial":{
+ "Matériel industriel":{
+ "account_number": "2411"
+ },
+ "Outillage industriel":{
+ "account_number": "2412"
+ },
+ "Matériel commercial":{
+ "account_number": "2413"
+ },
+ "Outillage commercial":{
+ "account_number": "2414"
+ },
+ "Matériel & outillage industriel et commercial de location-acquisition":{
+ "account_number": "2416"
+ },
+ "account_number": "241"
+ },
+ "Matériel et outillage agricole":{
+ "Matériel agricole":{
+ "account_number": "2421"
+ },
+ "Outillage agricole":{
+ "account_number": "2422"
+ },
+ "Matériel & outillage agricole de location-acquisition":{
+ "account_number": "2426"
+ },
+ "account_number": "242"
+ },
+ "Matériel d’emballage récupérable et identifiable":{
+ "account_number": "243"
+ },
+ "Matériel et mobilier":{
+ "Matériel de bureau":{
+ "account_number": "2441"
+ },
+ "Matériel informatique":{
+ "account_number": "2442"
+ },
+ "Matériel bureautique":{
+ "account_number": "2443"
+ },
+ "Mobilier de bureau":{
+ "account_number": "2444"
+ },
+ "Matériel et mobilier immeubles de placement":{
+ "account_number": "2445"
+ },
+ "Matériel et mobilier de location acquisition":{
+ "account_number": "2446"
+ },
+ "Matériel et mobilier des logements du personnel":{
+ "account_number": "2447"
+ },
+ "account_number": "244"
+ },
+ "Matériel de transport":{
+ "Matériel automobile":{
+ "account_number": "2451"
+ },
+ "Matériel ferroviaire":{
+ "account_number": "2452"
+ },
+ "Matériel fluvial, lagunaire":{
+ "account_number": "2453"
+ },
+ "Matériel naval":{
+ "account_number": "2454"
+ },
+ "Matériel aérien":{
+ "account_number": "2455"
+ },
+ "Matériel de transport de location-acquisition":{
+ "account_number": "2456"
+ },
+ "Matériel hippomobile":{
+ "account_number": "2457"
+ },
+ "Autres matériels de transport":{
+ "account_number": "2458"
+ },
+ "account_number": "245"
+ },
+ "Actifs biologiques":{
+ "Cheptel, animaux de trait":{
+ "account_number": "2461"
+ },
+ "Cheptel, animaux reproducteurs":{
+ "account_number": "2462"
+ },
+ "Animaux de garde":{
+ "account_number": "2463"
+ },
+ "Plantations agricoles":{
+ "account_number": "2465"
+ },
+ "Autres actifs biologiques":{
+ "account_number": "2468"
+ },
+ "account_number": "246"
+ },
+ "Agencements, aménagements du matériel et actifs biologiques":{
+ "Agencements et aménagements du matériel":{
+ "account_number": "2471"
+ },
+ "Agencements et aménagements des actifs biologiques":{
+ "account_number": "2472"
+ },
+ "Autres agencements, aménagements du matériel et actifs biologiques":{
+ "account_number": "2478"
+ },
+ "account_number": "247"
+ },
+ "Autres matériels et mobiliers":{
+ "Collections et œuvres d’art":{
+ "account_number": "2481"
+ },
+ "Divers matériels mobiliers":{
+ "account_number": "2488"
+ },
+ "account_number": "248"
+ },
+ "Matériels et actifs biologiques en cours":{
+ "Matériel et outillage industriel et commercial":{
+ "account_number": "2491"
+ },
+ "Matériel et outillage agricole":{
+ "account_number": "2492"
+ },
+ "Matériel d’emballage récupérable et identifiable":{
+ "account_number": "2493"
+ },
+ "Matériel et mobilier de bureau":{
+ "account_number": "2494"
+ },
+ "Matériel de transport":{
+ "account_number": "2495"
+ },
+ "Actifs biologiques":{
+ "account_number": "2496"
+ },
+ "Agencements aménagements du matériel et actifs biologiques":{
+ "account_number": "2497"
+ },
+ "Autres matériels et actifs biologiques en cours":{
+ "account_number": "2498"
+ },
+ "account_number": "249"
+ },
+ "account_number": "24"
+ },
+ "Avances et acomptes versés sur immobilisations":{
+ "Avances et acomptes versés sur immobilisations incorporelles":{
+ "account_number": "251"
+ },
+ "Avances et acomptes versés sur immobilisations corporelles":{
+ "account_number": "252"
+ },
+ "account_number": "25"
+ },
+ "Titres de participation":{
+ "Titres de participation dans des sociétés sous contrôle exclusif":{
+ "account_number": "261"
+ },
+ "Titres de participation dans des sociétés sous contrôle conjoint":{
+ "account_number": "262"
+ },
+ "Titres de participation dans des sociétés conférant une influence notable":{
+ "account_number": "263"
+ },
+ "Participations dans des organismes professionnels":{
+ "account_number": "265"
+ },
+ "Parts dans des groupements d’intérêt économique (GIE)":{
+ "account_number": "266"
+ },
+ "Autres titres de participation":{
+ "account_number": "268"
+ },
+ "account_number": "26"
+ },
+ "Autres immobilisations financières":{
+ "Prêts et créances":{
+ "Prêts participatifs":{
+ "account_number": "2711"
+ },
+ "Prêts aux associés":{
+ "account_number": "2712"
+ },
+ "Billets de fonds":{
+ "account_number": "2713"
+ },
+ "Titres prêtés":{
+ "account_number": "2714"
+ },
+ "Autres prêts et créances":{
+ "account_number": "2718"
+ },
+ "account_number": "271"
+ },
+ "Prêts au personnel":{
+ "Prêts immobiliers":{
+ "account_number": "2721"
+ },
+ "Prêts mobiliers et d’installation":{
+ "account_number": "2722"
+ },
+ "Autres prêts au personnel":{
+ "account_number": "2728"
+ },
+ "account_number": "272"
+ },
+ "Créances sur l’État":{
+ "Retenues de garantie":{
+ "account_number": "2731"
+ },
+ "Fonds réglementé":{
+ "account_number": "2733"
+ },
+ "Créances sur le concédant":{
+ "account_number": "2734"
+ },
+ "Autres créances sur l’État":{
+ "account_number": "2738"
+ },
+ "account_number": "273"
+ },
+ "Titres immobilisés":{
+ "Titres immobilisés de l’activité de portefeuille (TIAP)":{
+ "account_number": "2741"
+ },
+ "Titres participatifs":{
+ "account_number": "2742"
+ },
+ "Certificats d’investissement":{
+ "account_number": "2743"
+ },
+ "Parts de fonds commun de placement (FCP)":{
+ "account_number": "2744"
+ },
+ "Obligations":{
+ "account_number": "2745"
+ },
+ "Actions ou parts propres":{
+ "account_number": "2746"
+ },
+ "Autres titres immobilisés":{
+ "account_number": "2748"
+ },
+ "account_number": "274"
+ },
+ "Dépôts et cautionnements versés":{
+ "Dépôts pour loyers d’avance":{
+ "account_number": "2751"
+ },
+ "Dépôts pour l’électricité":{
+ "account_number": "2752"
+ },
+ "Dépôts pour l’eau":{
+ "account_number": "2753"
+ },
+ "Dépôts pour le gaz":{
+ "account_number": "2754"
+ },
+ "Dépôts pour le téléphone, le télex, la télécopie":{
+ "account_number": "2755"
+ },
+ "Cautionnements sur marchés publics":{
+ "account_number": "2756"
+ },
+ "Cautionnements sur autres opérations":{
+ "account_number": "2757"
+ },
+ "Autres dépôts et cautionnements":{
+ "account_number": "2758"
+ },
+ "account_number": "275"
+ },
+ "Intérêts courus":{
+ "Prêts et créances non commerciales":{
+ "account_number": "2761"
+ },
+ "Prêts au personnel":{
+ "account_number": "2762"
+ },
+ "Créances sur l’État":{
+ "account_number": "2763"
+ },
+ "Titres immobilisés":{
+ "account_number": "2764"
+ },
+ "Dépôts et cautionnements versés":{
+ "account_number": "2765"
+ },
+ "Créances rattachées à des participations":{
+ "account_number": "2767"
+ },
+ "Immobilisations financières diverses":{
+ "account_number": "2768"
+ },
+ "account_number": "276"
+ },
+ "Créances rattachées à des participations et avances à des GIE":{
+ "Créances rattachées à des participations (groupe)":{
+ "account_number": "2771"
+ },
+ "Créances rattachées à des participations (hors groupe)":{
+ "account_number": "2772"
+ },
+ "Créances rattachées à des sociétés en participation":{
+ "account_number": "2773"
+ },
+ "Avances à des Groupements d’intérêt économique (GIE)":{
+ "account_number": "2774"
+ },
+ "account_number": "277"
+ },
+ "Immobilisations financières diverses":{
+ "Créances diverses groupe":{
+ "account_number": "2781"
+ },
+ "Créances diverses hors groupe":{
+ "account_number": "2782"
+ },
+ "Banques dépôts à terme":{
+ "account_number": "2784"
+ },
+ "Or et métaux précieux":{
+ "account_number": "2785"
+ },
+ "Autres immobilisations financières":{
+ "account_number": "2788"
+ },
+ "account_number": "278"
+ },
+ "account_number": "27"
+ },
+ "Amortissements":{
+ "account_type":"Accumulated Depreciation",
+ "Amortissements des immobilisations corporelles":{
+ "account_type":"Accumulated Depreciation",
+ "Amortissements des frais de développement":{
+ "account_type":"Accumulated Depreciation",
+ "account_number": "2811"
+ },
+ "Amortissements des brevets, licences, concessions et droits similaires":{
+ "account_type":"Accumulated Depreciation",
+ "account_number": "2812"
+ },
+ "Amortissements des logiciels et sites internet":{
+ "account_type":"Accumulated Depreciation",
+ "account_number": "2813"
+ },
+ "Amortissements des marques":{
+ "account_type":"Accumulated Depreciation",
+ "account_number": "2814"
+ },
+ "Amortissements du fonds commercial":{
+ "account_type":"Accumulated Depreciation",
+ "account_number": "2815"
+ },
+ "Amortissements du droit au bail":{
+ "account_type":"Accumulated Depreciation",
+ "account_number": "2816"
+ },
+ "Amortissements des investissements de création":{
+ "account_type":"Accumulated Depreciation",
+ "account_number": "2817"
+ },
+ "Amortissements des autres droits et valeurs incorporels":{
+ "account_type":"Accumulated Depreciation",
+ "account_number": "2818"
+ },
+ "account_number": "281"
+ },
+ "Amortissements des terrains":{
+ "Amortissements des travaux de mise en valeur des terrains":{
+ "account_number": "2824"
+ },
+ "account_number": "282"
+ },
+ "Amortissements des bâtiments, installations techniques et agencements":{
+ "Amortissements des bâtiments industriels, agricoles, administratifs et commerciaux sur sol propre":{
+ "account_number": "2831"
+ },
+ "Amortissements des bâtiments industriels, agricoles, administratifs et commerciaux sur sol d’autrui":{
+ "account_number": "2832"
+ },
+ "Amortissements des ouvrages d’infrastructure":{
+ "account_number": "2833"
+ },
+ "Amortissements des aménagements, agencements et installations techniques":{
+ "account_number": "2834"
+ },
+ "Amortissements des aménagements de bureaux":{
+ "account_number": "2835"
+ },
+ "Amortissements des bâtiments industriels, agricoles et commerciaux mis en concession":{
+ "account_number": "2837"
+ },
+ "Amortissements des autres installations et agencements":{
+ "account_number": "2838"
+ },
+ "account_number": "283"
+ },
+ "Amortissements du matériel":{
+ "Amortissements du matériel et outillage industriel et commercial":{
+ "account_number": "2841"
+ },
+ "Amortissements du matériel et outillage agricole":{
+ "account_number": "2842"
+ },
+ "Amortissements du matériel d’emballage récupérable et identifiable":{
+ "account_number": "2843"
+ },
+ "Amortissements du matériel et mobilier":{
+ "account_number": "2844"
+ },
+ "Amortissements du matériel de transport":{
+ "account_number": "2845"
+ },
+ "Amortissements des actifs biologiques":{
+ "account_number": "2846"
+ },
+ "Amortissements des agencements et aménagements du matériel et des actifs biologiques":{
+ "account_number": "2847"
+ },
+ "Amortissements des autres matériels":{
+ "account_number": "2848"
+ },
+ "account_number": "284"
+ },
+ "account_number": "28"
+ },
+ "Dépréciations des immobilisations":{
+ "Dépréciations des immobilisations incorporelles":{
+ "Dépréciations des frais de développement":{
+ "account_number": "2911"
+ },
+ "Dépréciations des brevets, licences, concessions et droits similaires":{
+ "account_number": "2912"
+ },
+ "Dépréciations des logiciels et sites internet":{
+ "account_number": "2913"
+ },
+ "Dépréciations des marques":{
+ "account_number": "2914"
+ },
+ "Dépréciations du fonds commercial":{
+ "account_number": "2915"
+ },
+ "Dépréciations du droit au bail":{
+ "account_number": "2916"
+ },
+ "Dépréciations des investissements de création":{
+ "account_number": "2917"
+ },
+ "Dépréciations des autres droits et valeurs incorporels":{
+ "account_number": "2918"
+ },
+ "Dépréciations des immobilisations incorporelles en cours":{
+ "account_number": "2919"
+ },
+ "account_number": "291"
+ },
+ "Dépréciations des terrains":{
+ "Dépréciations des terrains agricoles et forestiers":{
+ "account_number": "2921"
+ },
+ "Dépréciations des terrains nus":{
+ "account_number": "2922"
+ },
+ "Dépréciations des terrains bâtis":{
+ "account_number": "2923"
+ },
+ "Dépréciations des travaux de mise en valeur des terrains":{
+ "account_number": "2924"
+ },
+ "Dépréciations des terrains de gisement":{
+ "account_number": "2925"
+ },
+ "Dépréciations des terrains aménagés":{
+ "account_number": "2926"
+ },
+ "Dépréciations des terrains mis en concession":{
+ "account_number": "2927"
+ },
+ "Dépréciations des autres terrains":{
+ "account_number": "2928"
+ },
+ "Dépréciations des aménagements de terrains en cours":{
+ "account_number": "2929"
+ },
+ "account_number": "292"
+ },
+ "Dépréciations des bâtiments, installations techniques et agencements":{
+ "Dépréciations des bâtiments industriels, agricoles, administratifs et commerciaux sur sol propre":{
+ "account_number": "2931"
+ },
+ "Dépréciations des bâtiments industriels, agricoles, administratifs et commerciaux sur sol d’autrui":{
+ "account_number": "2932"
+ },
+ "Dépréciations des ouvrages d’infrastructures":{
+ "account_number": "2933"
+ },
+ "Dépréciations des aménagements, agencements et installations techniques":{
+ "account_number": "2934"
+ },
+ "Dépréciations des aménagements de bureaux":{
+ "account_number": "2935"
+ },
+ "Dépréciations des bâtiments industriels, agricoles et commerciaux mis en concession":{
+ "account_number": "2937"
+ },
+ "Dépréciations des autres installations et agencements":{
+ "account_number": "2938"
+ },
+ "Dépréciations des bâtiments et installations en cours":{
+ "account_number": "2939"
+ },
+ "account_number": "293"
+ },
+ "Dépréciations de matériel, du mobilier et de l’actif biologique":{
+ "Dépréciations du matériel et outillage industriel et commercial":{
+ "account_number": "2941"
+ },
+ "Dépréciations du matériel et outillage agricole":{
+ "account_number": "2942"
+ },
+ "Dépréciations du matériel d’emballage récupérable et identifiable":{
+ "account_number": "2943"
+ },
+ "Dépréciations du matériel et mobilier":{
+ "account_number": "2944"
+ },
+ "Dépréciations du matériel de transport":{
+ "account_number": "2945"
+ },
+ "Dépréciations des actifs biologiques":{
+ "account_number": "2946"
+ },
+ "Dépréciations des agencements et aménagements du matériel et des actifs biologiques":{
+ "account_number": "2947"
+ },
+ "Dépréciations des autres matériels":{
+ "account_number": "2948"
+ },
+ "Dépréciations de matériel en cours":{
+ "account_number": "2949"
+ },
+ "account_number": "294"
+ },
+ "Dépréciations des avances et acomptes versés sur immobilisations":{
+ "Dépréciations des avances et acomptes versés sur immobilisations incorporelles":{
+ "account_number": "2951"
+ },
+ "Dépréciations des avances et acomptes versés sur immobilisations corporelles":{
+ "account_number": "2952"
+ },
+ "account_number": "295"
+ },
+ "Dépréciations des titres de participation":{
+ "Dépréciations des titres de participation dans des sociétés sous contrôle exclusif":{
+ "account_number": "2961"
+ },
+ "Dépréciations des titres de participation dans les sociétés sous contrôle conjoint":{
+ "account_number": "2962"
+ },
+ "Dépréciations des titres de participation dans les sociétés conférant une influence notable":{
+ "account_number": "2963"
+ },
+ "Dépréciations des participations dans des organismes professionnels":{
+ "account_number": "2965"
+ },
+ "Dépréciations des parts dans des GIE":{
+ "account_number": "2966"
+ },
+ "Dépréciations des autres titres de participation":{
+ "account_number": "2968"
+ },
+ "account_number": "296"
+ },
+ "Dépréciations des autres immobilisations financières":{
+ "Dépréciations des prêts et créances":{
+ "account_number": "2971"
+ },
+ "Dépréciations des prêts au personnel":{
+ "account_number": "2972"
+ },
+ "Dépréciations des créances sur l’État":{
+ "account_number": "2973"
+ },
+ "Dépréciations des titres immobilisés":{
+ "account_number": "2974"
+ },
+ "Dépréciations des dépôts et cautionnements versés":{
+ "account_number": "2975"
+ },
+ "Dépréciations des créances rattachées à des participations et avances à des GIE":{
+ "account_number": "2977"
+ },
+ "Dépréciations des créances financières diverses":{
+ "account_number": "2978"
+ },
+ "account_number": "297"
+ },
+ "account_number": "29"
+ },
+ "root_type":"Asset",
+ "account_number": "2"
+ },
+ "Comptes de Stocks":{
+ "Marchandises":{
+ "Marchandises A":{
+ "Marchandises A1":{
+ "account_number": "3111"
+ },
+ "Marchandises A2":{
+ "account_number": "3112"
+ },
+ "account_number": "311"
+ },
+ "Marchandises B":{
+ "Marchandises B1":{
+ "account_number": "3121"
+ },
+ "Marchandises B2":{
+ "account_number": "3122"
+ },
+ "account_number": "312"
+ },
+ "Actifs biologiques":{
+ "Animaux":{
+ "account_number": "3131"
+ },
+ "Végétaux":{
+ "account_number": "3132"
+ },
+ "account_number": "313"
+ },
+ "Marchandises hors activités ordinaires (HAO)":{
+ "account_number": "318"
+ },
+ "account_number": "31"
+ },
+ "Matières premières et fournitures liées":{
+ "Matières A":{
+ "account_number": "321"
+ },
+ "Matières B":{
+ "account_number": "322"
+ },
+ "Fournitures (A, B)":{
+ "account_number": "323"
+ },
+ "account_number": "32"
+ },
+ "Autres approvisionnements":{
+ "Matières consommables":{
+ "account_number": "331"
+ },
+ "Fournitures d’atelier et d’usine":{
+ "account_number": "332"
+ },
+ "Fournitures de magasin":{
+ "account_number": "333"
+ },
+ "Fournitures de bureau":{
+ "account_number": "334"
+ },
+ "Emballages":{
+ "Emballages perdus":{
+ "account_number": "3351"
+ },
+ "Emballages récupérables non identifiables":{
+ "account_number": "3352"
+ },
+ "Emballages à usage mixte":{
+ "account_number": "3353"
+ },
+ "Autres emballages":{
+ "account_number": "3358"
+ },
+ "account_number": "335"
+ },
+ "Autres matières":{
+ "account_number": "338"
+ },
+ "account_number": "33"
+ },
+ "Produits en cours":{
+ "Produits en cours":{
+ "Produits en cours P1":{
+ "account_number": "3411"
+ },
+ "Produits en cours P2":{
+ "account_number": "3412"
+ },
+ "account_number": "341"
+ },
+ "Travaux en cours":{
+ "Travaux en cours T1":{
+ "account_number": "3421"
+ },
+ "Travaux en cours T2":{
+ "account_number": "3422"
+ },
+ "account_number": "342"
+ },
+ "Produits intermédiaires en cours":{
+ "Produits intermédiaires A":{
+ "account_number": "3431"
+ },
+ "Produits intermédiaires B":{
+ "account_number": "3432"
+ },
+ "account_number": "343"
+ },
+ "Produits résiduels en cours":{
+ "Produits résiduels A":{
+ "account_number": "3441"
+ },
+ "Produits résiduels B":{
+ "account_number": "3442"
+ },
+ "account_number": "344"
+ },
+ "Actifs biologiques en cours":{
+ "Animaux":{
+ "account_number": "3451"
+ },
+ "Végétaux":{
+ "account_number": "3452"
+ },
+ "account_number": "345"
+ },
+ "account_number": "34"
+ },
+ "Services en cours":{
+ "Études en cours":{
+ "Études en cours E1":{
+ "account_number": "3511"
+ },
+ "Études en cours E2":{
+ "account_number": "3512"
+ },
+ "account_number": "351"
+ },
+ "Prestations de services en cours":{
+ "Prestations de services S1":{
+ "account_number": "3521"
+ },
+ "Prestations de services S2":{
+ "account_number": "3522"
+ }
+ },
+ "account_number": "35"
+ },
+ "Produits finis":{
+ "Produits finis A":{
+ "account_number": "361"
+ },
+ "Produits finis B":{
+ "account_number": "362"
+ },
+ "Actifs biologiques":{
+ "Animaux":{
+ "account_number": "3631"
+ },
+ "Végétaux":{
+ "account_number": "3632"
+ },
+ "Autres stocks (activités annexes)":{
+ "account_number": "3638"
+ },
+ "account_number": "363"
+ },
+ "account_number": "36"
+ },
+ "Produits intermédiaires et résiduels":{
+ "Produits intermédiaires":{
+ "Produits intermédiaires A":{
+ "account_number": "3711"
+ },
+ "Produits intermédiaires B":{
+ "account_number": "3712"
+ },
+ "account_number": "371"
+ },
+ "Produits résiduels":{
+ "Déchets":{
+ "account_number": "3721"
+ },
+ "Rebuts":{
+ "account_number": "3722"
+ },
+ "Matières de Récupération":{
+ "account_number": "3723"
+ },
+ "account_number": "372"
+ },
+ "Actifs biologiques":{
+ "Animaux":{
+ "account_number": "3731"
+ },
+ "Végétaux":{
+ "account_number": "3732"
+ },
+ "Autres stocks (activités annexes)":{
+ "account_number": "3738"
+ },
+ "account_number": "373"
+ },
+ "account_number": "37"
+ },
+ "Stocks en cours de route, en consignation ou en dépôt":{
+ "account_type":"Stock",
+ "Marchandises en cours de route":{
+ "account_number": "381"
+ },
+ "Matières premières et fournitures liées en cours de route":{
+ "account_number": "382"
+ },
+ "Autres approvisionnements en cours de route":{
+ "account_number": "383"
+ },
+ "Produits finis en cours de route":{
+ "account_number": "386"
+ },
+ "Stock en consignation ou en dépôt":{
+ "Stock en consignation":{
+ "account_number": "3871"
+ },
+ "Stock en dépôt":{
+ "account_number": "3872"
+ },
+ "account_number": "387"
+ },
+ "Stock provenant d’immobilisations mises hors service ou au rebut":{
+ "account_number": "388"
+ },
+ "account_number": "38"
+ },
+ "Dépréciations des stocks et encours de production":{
+ "Dépréciations des stocks de marchandises":{
+ "account_number": "391"
+ },
+ "Dépréciations des stocks de matières premières et fournitures liées":{
+ "account_number": "392"
+ },
+ "Dépréciations des stocks d’autres approvisionnements":{
+ "account_number": "393"
+ },
+ "Dépréciations des productions en cours":{
+ "account_number": "394"
+ },
+ "Dépréciations des services en cours":{
+ "account_number": "395"
+ },
+ "Dépréciations des stocks de produits finis":{
+ "account_number": "396"
+ },
+ "Dépréciations des stocks de produits intermédiaires et résiduels":{
+ "account_number": "397"
+ },
+ "Dépréciations des stocks en cours de route, en consignation ou en dépôt":{
+ "account_number": "398"
+ },
+ "account_number": "39"
+ },
+ "root_type":"Asset",
+ "account_number": "3"
+ },
+ "4-Comptes de Tiers (ACTIF)":{
+ "40-Fournisseurs et comptes rattachés (ACTIF)":{
+ "Fournisseurs débiteurs":{
+ "Fournisseurs Avances et acomptes versés":{
+ "account_number": "4091"
+ },
+ "Fournisseurs Groupe avances et acomptes versés":{
+ "account_number": "4092"
+ },
+ "Fournisseurs Sous-traitants avances et acomptes versés":{
+ "account_number": "4093"
+ },
+ "Fournisseurs Créances pour emballages et matériels à rendre":{
+ "account_number": "4094"
+ },
+ "Fournisseurs Rabais, remises, ristournes et autres avoirs à obtenir":{
+ "account_number": "4098"
+ },
+ "account_number": "409"
+ }
+ },
+ "41-Clients et comptes rattachés (ACTIF)":{
+ "Clients":{
+ "Clients":{
+ "account_type":"Receivable",
+ "account_number": "4111"
+ },
+ "Clients groupe":{
+ "account_type":"Receivable",
+ "account_number": "4112"
+ },
+ "Clients, État et Collectivités publiques":{
+ "account_type":"Receivable",
+ "account_number": "4114"
+ },
+ "Clients, organismes internationaux":{
+ "account_type":"Receivable",
+ "account_number": "4115"
+ },
+ "Clients, réserve de propriété":{
+ "account_type":"Receivable",
+ "account_number": "4116"
+ },
+ "Client, retenues de garantie":{
+ "account_type":"Receivable",
+ "account_number": "4117"
+ },
+ "Clients, dégrèvement de taxes sur la valeur ajoutée (TVA)":{
+ "account_type":"Receivable",
+ "account_number": "4118"
+ },
+ "account_type":"Receivable",
+ "account_number": "411"
+ },
+ "Clients, effets à recevoir en portefeuille":{
+ "Clients, effets à recevoir":{
+ "account_type":"Receivable",
+ "account_number": "4121"
+ },
+ "Clients Groupe, effets à recevoir":{
+ "account_type":"Receivable",
+ "account_number": "4122"
+ },
+ "État et Collectivités publiques, effets à recevoir":{
+ "account_type":"Receivable",
+ "account_number": "4124"
+ },
+ "Organismes Internationaux, effets à recevoir":{
+ "account_type":"Receivable",
+ "account_number": "4125"
+ },
+ "account_type":"Receivable",
+ "account_number": "412"
+ },
+ "Clients, chèques, effets et autres valeurs impayées":{
+ "Clients, chèques impayés":{
+ "account_type":"Receivable",
+ "account_number": "4131"
+ },
+ "Clients, effets impayés":{
+ "account_type":"Receivable",
+ "account_number": "4132"
+ },
+ "Clients, cartes de crédit impayées":{
+ "account_type":"Receivable",
+ "account_number": "4133"
+ },
+ "Clients, autres valeurs impayées":{
+ "account_type":"Receivable",
+ "account_number": "4138"
+ },
+ "account_type":"Receivable",
+ "account_number": "413"
+ },
+ "Créances sur cessions courantes d’immobilisations":{
+ "Créances en compte, immobilisations incorporelles":{
+ "account_type":"Receivable",
+ "account_number": "4141"
+ },
+ "Créances en compte, immobilisations corporelles":{
+ "account_type":"Receivable",
+ "account_number": "4142"
+ },
+ "Effets à recevoir, immobilisations incorporelles":{
+ "account_type":"Receivable",
+ "account_number": "4146"
+ },
+ "Effets à recevoir, immobilisations corporelles":{
+ "account_type":"Receivable",
+ "account_number": "4147"
+ },
+ "account_type":"Receivable",
+ "account_number": "414"
+ },
+ "Clients, effets escomptés non échus":{
+ "account_type":"Receivable",
+ "account_number": "415"
+ },
+ "Créances clients litigieuses ou douteuses":{
+ "Créances litigieuses":{
+ "account_type":"Receivable",
+ "account_number": "4161"
+ },
+ "Créances douteuses":{
+ "account_type":"Receivable",
+ "account_number": "4162"
+ },
+ "account_type":"Receivable",
+ "account_number": "416"
+ },
+ "Clients, produits à recevoir":{
+ "Clients, factures à établir":{
+ "account_type":"Receivable",
+ "account_number": "4181"
+ },
+ "Clients, intérêts courus":{
+ "account_type":"Receivable",
+ "account_number": "4186"
+ },
+ "account_type":"Receivable",
+ "account_number": "418"
+ },
+ "account_type":"Receivable"
+ },
+ "42-Personnel (ACTIF)":{
+ "Personnel, avances et acomptes":{
+ "Personnel, avances":{
+ "account_number": "4211"
+ },
+ "Personnel, acomptes":{
+ "account_number": "4212"
+ },
+ "Frais avancés et fournitures au personnel":{
+ "account_number": "4213"
+ },
+ "account_number": "421"
+ }
+ },
+ "43-Organismes sociaux (ACTIF)":{
+ "431-Sécurité sociale":{
+ "Prestations familiales":{
+ "account_number": "4311"
+ },
+ "Accidents de travail":{
+ "account_number": "4312"
+ },
+ "Caisse de retraite obligatoire":{
+ "account_number": "4313"
+ },
+ "Caisse de retraite facultative":{
+ "account_number": "4314"
+ },
+ "Autres cotisations sociales":{
+ "account_number": "4318"
+ }
+ },
+ "432-Caisses de retraite complémentaire":{
+ },
+ "433-Autres organismes sociaux":{
+ "Mutuelle":{
+ "account_number": "4331"
+ },
+ "Assurances retraite":{
+ "account_number": "4332"
+ },
+ "Assurances et organismes de santé":{
+ "account_number": "4333"
+ }
+ },
+ "438-Organismes sociaux, charges à payer et produits à recevoir":{
+ "Produits à recevoir":{
+ "account_number": "4387"
+ }
+ }
+ },
+ "44-État et collectivités publiques (ACTIF)":{
+ "État, TVA facturée":{
+ "TVA facturée sur ventes":{
+ "account_number": "4431"
+ },
+ "TVA facturée sur prestations de services":{
+ "account_number": "4432"
+ },
+ "TVA facturée sur travaux":{
+ "account_number": "4433"
+ },
+ "TVA facturée sur production livrée à soi-même":{
+ "account_number": "4434"
+ },
+ "TVA sur factures à établir":{
+ "account_number": "4435"
+ },
+ "account_number": "443"
+ },
+ "État, TVA récupérable":{
+ "TVA récupérable sur immobilisations":{
+ "account_number": "4451"
+ },
+ "TVA récupérable sur achats":{
+ "account_number": "4452"
+ },
+ "TVA récupérable sur transport":{
+ "account_number": "4453"
+ },
+ "TVA récupérable sur services extérieurs et autres charges":{
+ "account_number": "4454"
+ },
+ "TVA récupérable sur factures non parvenues":{
+ "account_number": "4455"
+ },
+ "TVA transférée par d’autres entités":{
+ "account_number": "4456"
+ },
+ "account_number": "445"
+ },
+ "État, charges à payer et produits à recevoir":{
+ "Charges à payer":{
+ "account_number": "4486"
+ },
+ "Produits à recevoir":{
+ "account_number": "4487"
+ },
+ "account_number": "448"
+ },
+ "État, créances et dettes diverses":{
+ "État, obligations cautionnées":{
+ "account_number": "4491"
+ },
+ "État, avances et acomptes versés sur impôts":{
+ "account_number": "4492"
+ },
+ "État, fonds de dotation à recevoir":{
+ "account_number": "4493"
+ },
+ "État, subventions investissement à recevoir":{
+ "account_number": "4494"
+ },
+ "État, subventions d’exploitation à recevoir":{
+ "account_number": "4495"
+ },
+ "État, subventions d’équilibre à recevoir":{
+ "account_number": "4496"
+ },
+ "État, avances sur subventions":{
+ "account_number": "4497"
+ },
+ "État, fonds réglementés provisionnés":{
+ "account_number": "4499"
+ },
+ "account_number": "449"
+ }
+ },
+ "45-Organismes internationaux (ACTIF)":{
+ "Opérations avec les organismes africains":{
+ "account_number": "451"
+ },
+ "Opérations avec les autres organismes internationaux":{
+ "account_number": "452"
+ },
+ "Organismes internationaux, fonds de dotation et subventions à recevoir":{
+ "Organismes internationaux, fonds de dotation à recevoir":{
+ "account_number": "4581"
+ },
+ "Organismes internationaux, subventions à recevoir":{
+ "account_number": "4582"
+ },
+ "account_number": "458"
+ }
+ },
+ "46-Apporteurs, associés et groupe (ACTIF)":{
+ "461-Apporteurs, opérations sur le capital":{
+ "Apporteurs, capital appelé, non versé":{
+ "account_number": "4613"
+ },
+ "Apporteurs, compte d’apport, opérations de restructuration (fusion...)":{
+ "account_number": "4614"
+ },
+ "Apporteurs, titres à échanger":{
+ "account_number": "4618"
+ }
+ },
+ "Apporteurs, restant dû sur capital appelé":{
+ "account_number": "467"
+ }
+ },
+ "47-Débiteurs et créditeurs divers (ACTIF)":{
+ "472-Créances et dettes sur titres de placement":{
+ "Créances sur cessions de titres de placement":{
+ "account_number": "4721"
+ },
+ "Versements restant à effectuer sur titres de placement non libérés":{
+ "account_number": "4726"
+ }
+ },
+ "473-Intermédiaires Opérations faites pour compte de tiers":{
+ "Mandants":{
+ "account_number": "4731"
+ },
+ "Mandataires":{
+ "account_number": "4732"
+ },
+ "Commettants":{
+ "account_number": "4733"
+ },
+ "Commissionnaires":{
+ "account_number": "4734"
+ },
+ "État, Collectivités publiques, fonds global d’allocation":{
+ "account_number": "4739"
+ }
+ },
+ "474-Compte de répartition périodique des charges et des produits":{
+ "Compte de répartition périodique des produits":{
+ "account_number": "4747"
+ }
+ },
+ "475-Compte transitoire, ajustement spécial lié à la révision du SYSCOHADA":{
+ "Compte actif":{
+ "account_type":"Temporary",
+ "account_number": "4751"
+ }
+ },
+ "Charges constatées d’avance":{
+ "account_number": "476"
+ },
+ "478-Écarts de conversion actif":{
+ "Diminution des créances d’exploitation":{
+ "account_number": "4781"
+ },
+ "Diminution des créances financières":{
+ "account_number": "4782"
+ },
+ "Augmentation des dettes d’exploitation":{
+ "account_number": "4783"
+ },
+ "Augmentation des dettes financières":{
+ "account_number": "4784"
+ },
+ "Différences d’évaluation sur instruments de trésorerie":{
+ "account_number": "4786"
+ },
+ "Différences compensées par couverture de change":{
+ "account_number": "4788"
+ }
+ }
+ },
+ "48-Créances et dettes hors activités ordinaires (ACTIF)":{
+ "Créances sur cessions d’immobilisations":{
+ "En compte, immobilisations incorporelles":{
+ "account_number": "4851"
+ },
+ "En compte, immobilisations corporelles":{
+ "account_number": "4852"
+ },
+ "Effets à recevoir, immobilisations incorporelles":{
+ "account_number": "4853"
+ },
+ "Effets à recevoir, immobilisations corporelles":{
+ "account_number": "4854"
+ },
+ "Effets escomptés non échus":{
+ "account_number": "4855"
+ },
+ "Retenues de garantie":{
+ "account_number": "4857"
+ },
+ "Factures à établir":{
+ "account_number": "4858"
+ },
+ "account_number": "485"
+ },
+ "Autres créances hors activités ordinaires (HAO)":{
+ "account_number": "488"
+ }
+ },
+ "49-Dépréciations et provisions pour risques à court terme (tiers) (ACTIF)":{
+ "Dépréciations des comptes clients":{
+ "Créances litigieuses":{
+ "account_number": "4911"
+ },
+ "Créances douteuses":{
+ "account_number": "4912"
+ },
+ "account_number": "491"
+ },
+ "Dépréciations des comptes organismes internationaux":{
+ "account_number": "495"
+ },
+ "Dépréciations des comptes apporteurs, associés et groupe":{
+ "Associés, comptes courants":{
+ "account_number": "4962"
+ },
+ "Associés, opérations faites en commun":{
+ "account_number": "4963"
+ },
+ "Groupe, comptes courants":{
+ "account_number": "4966"
+ },
+ "account_number": "496"
+ },
+ "Dépréciations des comptes débiteurs divers":{
+ "account_number": "497"
+ },
+ "Dépréciations des comptes de créances HAO":{
+ "Créances sur cessions d’immobilisations":{
+ "account_number": "4985"
+ },
+ "Créances sur cessions de titres de placement":{
+ "account_number": "4986"
+ },
+ "Autres créances HAO":{
+ "account_number": "4988"
+ },
+ "account_number": "498"
+ },
+ "Provisions pour risques à court terme":{
+ "Sur opérations d’exploitation":{
+ "account_number": "4991"
+ },
+ "Sur opérations financières":{
+ "account_number": "4997"
+ },
+ "Sur opérations HAO":{
+ "account_number": "4998"
+ },
+ "account_number": "499"
+ }
+ },
+ "root_type":"Asset"
+ },
+ "4-Comptes de Tiers (PASSIF)":{
+ "40-Fournisseurs et comptes rattachés (PASSIF)":{
+ "Fournisseurs, dettes en compte":{
+ "Fournisseurs":{
+ "account_type":"Payable",
+ "account_number": "4011"
+ },
+ "Fournisseurs groupe":{
+ "account_type":"Payable",
+ "account_number": "4012"
+ },
+ "Fournisseurs sous-traitants":{
+ "account_type":"Payable",
+ "account_number": "4013"
+ },
+ "Fournisseurs, réserve de propriété":{
+ "account_type":"Payable",
+ "account_number": "4016"
+ },
+ "Fournisseur, retenues de garantie":{
+ "account_type":"Payable",
+ "account_number": "4017"
+ },
+ "account_type":"Payable",
+ "account_number": "401"
+ },
+ "Fournisseurs, effets à payer":{
+ "Fournisseurs Effets à payer":{
+ "account_type":"Payable",
+ "account_number": "4021"
+ },
+ "Fournisseurs Groupe, effets à payer":{
+ "account_type":"Payable",
+ "account_number": "4022"
+ },
+ "Fournisseurs Sous-traitants, effets à payer":{
+ "account_type":"Payable",
+ "account_number": "4023"
+ },
+ "account_type":"Payable",
+ "account_number": "402"
+ },
+ "Fournisseurs, acquisitions courantes d’immobilisations":{
+ "Fournisseurs Dettes en comptes, immobilisations incorporelles":{
+ "account_type":"Payable",
+ "account_number": "4041"
+ },
+ "Fournisseurs Dettes en comptes, immobilisations corporelles":{
+ "account_type":"Payable",
+ "account_number": "4042"
+ },
+ "Fournisseurs Effets à payer, immobilisations incorporelles":{
+ "account_type":"Payable",
+ "account_number": "4046"
+ },
+ "Fournisseurs Effets à payer, immobilisations corporelles":{
+ "account_type":"Payable",
+ "account_number": "4047"
+ },
+ "account_type":"Payable",
+ "account_number": "404"
+ },
+ "Fournisseurs, factures non parvenues":{
+ "Fournisseurs":{
+ "account_type":"Stock Received But Not Billed",
+ "account_number": "4081"
+ },
+ "Fournisseurs groupe":{
+ "account_type":"Stock Received But Not Billed",
+ "account_number": "4082"
+ },
+ "Fournisseurs sous-traitants":{
+ "account_type":"Stock Received But Not Billed",
+ "account_number": "4083"
+ },
+ "Fournisseurs, intérêts courus":{
+ "account_type":"Stock Received But Not Billed",
+ "account_number": "4086"
+ },
+ "account_type":"Stock Received But Not Billed",
+ "account_number": "408"
+ },
+ "account_type":"Payable"
+ },
+ "41-Clients et comptes rattachés (PASSIF)":{
+ "Clients créditeurs":{
+ "Clients, avances et acomptes reçus":{
+ "account_number": "4191"
+ },
+ "Clients groupe, avances et acomptes reçus":{
+ "account_number": "4192"
+ },
+ "Clients, dettes pour emballages et matériels consignés":{
+ "account_number": "4194"
+ },
+ "Clients, rabais, remises, ristournes et autres avoirs à accorder":{
+ "account_number": "4198"
+ },
+ "account_number": "419"
+ }
+ },
+ "42-Personnel (PASSIF)":{
+ "Personnel, rémunérations dues":{
+ "account_number": "422"
+ },
+ "Personnel, oppositions, saisies-arrêts":{
+ "Personnel, oppositions":{
+ "account_number": "4231"
+ },
+ "Personnel, saisies-arrêts":{
+ "account_number": "4232"
+ },
+ "Personnel, avis à tiers détenteur":{
+ "account_number": "4233"
+ },
+ "account_number": "423"
+ },
+ "Personnel, œuvres sociales internes":{
+ "Assistance médicale":{
+ "account_number": "4241"
+ },
+ "Allocations familiales":{
+ "account_number": "4242"
+ },
+ "Organismes sociaux rattachés à l’entité":{
+ "account_number": "4245"
+ },
+ "Autres œuvres sociales internes":{
+ "account_number": "4248"
+ },
+ "account_number": "424"
+ },
+ "Représentants du personnel":{
+ "Délégués du personnel":{
+ "account_number": "4251"
+ },
+ "Syndicats et Comités d’entreprises, d’Établissement":{
+ "account_number": "4252"
+ },
+ "Autres représentants du personnel":{
+ "account_number": "4258"
+ },
+ "account_number": "425"
+ },
+ "Personnel, participation aux bénéfices et au capital":{
+ "Participation aux bénéfices":{
+ "account_number": "4261"
+ },
+ "Participation au capital":{
+ "account_number": "4264"
+ },
+ "account_number": "426"
+ },
+ "Personnel dépôts":{
+ "account_number": "427"
+ },
+ "Personnel, charges à payer et produits à recevoir":{
+ "Dettes provisionnées pour congés à payer":{
+ "account_number": "4281"
+ },
+ "Autres charges à payer":{
+ "account_number": "4286"
+ },
+ "Produits à recevoir":{
+ "account_number": "4287"
+ },
+ "account_number": "428"
+ }
+ },
+ "43-Organismes sociaux (PASSIF)":{
+ "438-Organismes sociaux, charges à payer et produits à recevoir":{
+ "Charges sociales sur gratifications à payer":{
+ "account_number": "4381"
+ },
+ "Charges sociales sur congés à payer":{
+ "account_number": "4382"
+ },
+ "Autres charges à payer":{
+ "account_number": "4386"
+ }
+ }
+ },
+ "44-État et collectivités publiques (PASSIF)":{
+ "État, impôt sur les bénéfices":{
+ "account_number": "441"
+ },
+ "État, autres impôts et taxes":{
+ "Impôts et taxes d’État":{
+ "account_number": "4421"
+ },
+ "Impôts et taxes pour les collectivités publiques":{
+ "account_number": "4422"
+ },
+ "Impôts et taxes recouvrables sur des obligataires":{
+ "account_number": "4423"
+ },
+ "Impôts et taxes recouvrables sur des associés":{
+ "account_number": "4424"
+ },
+ "Droits de douane":{
+ "account_number": "4426"
+ },
+ "Autres impôts et taxes":{
+ "account_number": "4428"
+ },
+ "account_number": "442"
+ },
+ "État, TVA due ou crédit de TVA":{
+ "État, TVA due":{
+ "account_number": "4441"
+ },
+ "État, crédit de TVA à reporter":{
+ "account_number": "4449"
+ },
+ "account_number": "444"
+ },
+ "État, autres taxes sur le chiffre d’affaires":{
+ "account_number": "446"
+ },
+ "État, impôts retenus à la source":{
+ "Impôt Général sur le revenu":{
+ "account_number": "4471"
+ },
+ "Impôts sur salaires":{
+ "account_number": "4472"
+ },
+ "Contribution nationale":{
+ "account_number": "4473"
+ },
+ "Contribution nationale de solidarité":{
+ "account_number": "4474"
+ },
+ "Autres impôts et contributions":{
+ "account_number": "4478"
+ },
+ "account_number": "447"
+ }
+ },
+ "46-Apporteurs, associés et groupe (PASSIF)":{
+ "461-Apporteurs, opérations sur le capital (PASSIF)":{
+ "Apporteurs, apports en nature":{
+ "account_number": "4611"
+ },
+ "Apporteurs, apports en numéraire":{
+ "account_number": "4612"
+ },
+ "Apporteurs, versements reçus sur augmentation de capital":{
+ "account_number": "4615"
+ },
+ "Apporteurs, versements anticipés":{
+ "account_number": "4616"
+ },
+ "Apporteurs défaillants":{
+ "account_number": "4617"
+ },
+ "Apporteurs, capital à rembourser":{
+ "account_number": "4619"
+ }
+ },
+ "462-Associés, comptes courants":{
+ "Principal":{
+ "account_number": "4621"
+ },
+ "Intérêts courus":{
+ "account_number": "4626"
+ }
+ },
+ "463-Associés, opérations faites en commun et GIE":{
+ "Opérations courantes":{
+ "account_number": "4631"
+ },
+ "Intérêts courus":{
+ "account_number": "4636"
+ }
+ },
+ "Associés, dividendes à payer":{
+ "account_number": "465"
+ },
+ "Groupe, comptes courants":{
+ "account_number": "466"
+ }
+ },
+ "47-Débiteurs et créditeurs divers (PASSIF)":{
+ "471-Débiteurs et créditeurs divers":{
+ "Débiteurs divers":{
+ "account_number": "4711"
+ },
+ "Créditeurs divers":{
+ "account_number": "4712"
+ },
+ "Obligataires":{
+ "account_number": "4713"
+ },
+ "Rémunérations d’administrateurs":{
+ "account_number": "4715"
+ },
+ "Compte d’affacturage":{
+ "account_number": "4716"
+ },
+ "Débiteurs divers retenues de garantie":{
+ "account_number": "4717"
+ },
+ "Apport, compte de fusion et opérations assimilées":{
+ "account_number": "4718"
+ },
+ "Bons de souscription d’actions et d’obligations":{
+ "account_number": "4719"
+ }
+ },
+ "474-Compte de répartition périodique des charges et des produits (PASSIF)":{
+ "Compte de répartition périodique des charges":{
+ "account_number": "4746"
+ }
+ },
+ "475-Compte transitoire, ajustement spécial lié à la révision du SYSCOHADA (PASSIF)":{
+ "Compte passif":{
+ "account_number": "4752"
+ }
+ },
+ "Produits constatés d’avance":{
+ "account_number": "477"
+ },
+ "479-Écarts de conversion passif":{
+ "Augmentation des créances d’exploitation":{
+ "account_number": "4791"
+ },
+ "Augmentation des créances financières":{
+ "account_number": "4792"
+ },
+ "Diminution des dettes d’exploitation":{
+ "account_number": "4793"
+ },
+ "Diminution des dettes financières":{
+ "account_number": "4794"
+ },
+ "Différences d’évaluation sur instruments de trésorerie":{
+ "account_number": "4797"
+ },
+ "Différences compensées par couverture de change":{
+ "account_number": "4798"
+ }
+ }
+ },
+ "48-Créances et dettes hors activités ordinaires (HAO) (PASSIF)":{
+ "Fournisseurs d’investissements":{
+ "Immobilisations incorporelles":{
+ "account_number": "4811"
+ },
+ "Immobilisations corporelles":{
+ "account_number": "4812"
+ },
+ "Versements restant à effectuer sur titres de participation et titres immobilisés non libérés":{
+ "account_number": "4813"
+ },
+ "Réserve de propriété":{
+ "account_number": "4816"
+ },
+ "Retenues de garantie":{
+ "account_number": "4817"
+ },
+ "Factures non parvenues":{
+ "account_number": "4818"
+ },
+ "account_number": "481"
+ },
+ "Fournisseurs d’investissements, effets à payer":{
+ "Immobilisations incorporelles":{
+ "account_number": "4821"
+ },
+ "Immobilisations corporelles":{
+ "account_number": "4822"
+ },
+ "account_number": "482"
+ },
+ "Autres dettes hors activités ordinaires (HAO)":{
+ "Produits":{
+ "account_number": "4887"
+ },
+ "account_number": "484"
+ }
+ },
+ "root_type":"Liability"
+ },
+ "Comptes de trésorerie":{
+ "Titres de placement":{
+ "Titres du trésor et bons de caisse à court terme":{
+ "Titres du Trésor à court terme":{
+ "account_number": "5011"
+ },
+ "Titres d’organismes financiers":{
+ "account_number": "5012"
+ },
+ "Bons de caisse à court terme":{
+ "account_number": "5013"
+ },
+ "Frais d’acquisition des titres de trésor et bons de caisse":{
+ "account_number": "5016"
+ },
+ "account_number": "501"
+ },
+ "Actions":{
+ "Actions ou parts propres":{
+ "account_number": "5021"
+ },
+ "Actions cotées":{
+ "account_number": "5022"
+ },
+ "Actions non cotées":{
+ "account_number": "5023"
+ },
+ "Actions démembrées (certificats d’investissement, droits de vote)":{
+ "account_number": "5024"
+ },
+ "Autres actions":{
+ "account_number": "5025"
+ },
+ "Frais d’acquisition des actions":{
+ "account_number": "5026"
+ },
+ "account_number": "502"
+ },
+ "Obligations":{
+ "Obligations émises par la société et rachetées par elle":{
+ "account_number": "5031"
+ },
+ "Obligations cotées":{
+ "account_number": "5032"
+ },
+ "Obligations non cotées":{
+ "account_number": "5033"
+ },
+ "Autres obligations":{
+ "account_number": "5035"
+ },
+ "Frais d’acquisition des obligations":{
+ "account_number": "5036"
+ },
+ "account_number": "503"
+ },
+ "Bons de souscription":{
+ "Bons de souscription d’actions":{
+ "account_number": "5042"
+ },
+ "Bons de souscription d’obligations":{
+ "account_number": "5043"
+ },
+ "account_number": "504"
+ },
+ "Titres négociables hors région":{
+ "account_number": "505"
+ },
+ "Intérêts courus":{
+ "Titres du Trésor et bons de caisse à court terme":{
+ "account_number": "5061"
+ },
+ "Actions":{
+ "account_number": "5062"
+ },
+ "Obligations":{
+ "account_number": "5063"
+ },
+ "account_number": "506"
+ },
+ "Autres titres de placement et créances assimilées":{
+ "account_number": "508"
+ },
+ "account_number": "50"
+ },
+ "Valeurs à encaisser":{
+ "Effets à encaisser":{
+ "account_number": "511"
+ },
+ "Effets à l’encaissement":{
+ "account_number": "512"
+ },
+ "Chèques à encaisser":{
+ "account_number": "513"
+ },
+ "Chèques à l’encaissement":{
+ "account_number": "514"
+ },
+ "Cartes de crédit à encaisser":{
+ "account_number": "515"
+ },
+ "Autres valeurs à l’encaissement":{
+ "Warrants":{
+ "account_number": "5181"
+ },
+ "Billets de fonds":{
+ "account_number": "5182"
+ },
+ "Chèques de voyage":{
+ "account_number": "5185"
+ },
+ "Coupons échus":{
+ "account_number": "5186"
+ },
+ "Intérêts échus des obligations":{
+ "account_number": "5187"
+ },
+ "account_number": "518"
+ },
+ "account_number": "51"
+ },
+ "Banques":{
+ "Banques locales":{
+ "Banques en monnaie nationale":{
+ "account_type": "Bank",
+ "account_number": "5211"
+ },
+ "Banques en devises":{
+ "account_type": "Bank",
+ "account_number": "5215"
+ },
+ "account_type": "Bank",
+ "account_number": "521"
+ },
+ "Banques autres États région":{
+ "account_number": "522"
+ },
+ "Banques autres États zone monétaire":{
+ "account_number": "523"
+ },
+ "Banques hors zone monétaire":{
+ "account_number": "524"
+ },
+ "Banques dépôt à terme":{
+ "account_number": "525"
+ },
+ "Banques, intérêts courus":{
+ "Banque, intérêts courus, charges à payer":{
+ "account_number": "5261"
+ },
+ "Banque, intérêts courus, produits à recevoir":{
+ "account_number": "5267"
+ },
+ "account_number": "526"
+ },
+ "account_number": "52"
+ },
+ "Établissements financiers et assimilés":{
+ "Chèques postaux":{
+ "account_number": "531"
+ },
+ "Trésor":{
+ "account_number": "532"
+ },
+ "Sociétés de gestion et d’intermédiation (SGI)":{
+ "account_number": "533"
+ },
+ "Établissements financiers, intérêts courus":{
+ "account_number": "536"
+ },
+ "Autres organismes financiers":{
+ "account_number": "538"
+ },
+ "account_number": "53"
+ },
+ "Instruments de trésorerie":{
+ "Options de taux d’intérêt":{
+ "account_number": "541"
+ },
+ "Options de taux de change":{
+ "account_number": "542"
+ },
+ "Options de taux boursiers":{
+ "account_number": "543"
+ },
+ "Instruments de marchés à terme":{
+ "account_number": "544"
+ },
+ "Avoirs d’or et autres métaux précieux":{
+ "account_number": "545"
+ },
+ "account_number": "54"
+ },
+ "Instruments de monnaie électronique":{
+ "Monnaie électronique carte carburant":{
+ "account_number": "551"
+ },
+ "Monnaie électronique téléphone portable":{
+ "account_number": "552"
+ },
+ "Monnaie électronique carte péage":{
+ "account_number": "553"
+ },
+ "Porte-monnaie électronique":{
+ "account_number": "554"
+ },
+ "Autres instruments de monnaies électroniques":{
+ "account_number": "558"
+ },
+ "account_number": "55"
+ },
+ "Banques, crédits de trésorerie et d’escompte":{
+ "Crédits de trésorerie":{
+ "account_number": "561"
+ },
+ "Escompte de crédits de campagne":{
+ "account_number": "564"
+ },
+ "Escompte de crédits ordinaires":{
+ "account_number": "565"
+ },
+ "Banques, crédits de trésorerie, intérêts courus":{
+ "account_number": "566"
+ },
+ "account_number": "56"
+ },
+ "Caisse":{
+ "Caisse siège social":{
+ "Caisse en monnaie nationale":{
+ "account_number": "5711"
+ },
+ "Caisse en devises":{
+ "account_number": "5712"
+ },
+ "account_number": "571"
+ },
+ "Caisse succursale A":{
+ "En monnaie nationale":{
+ "account_number": "5721"
+ },
+ "En devises":{
+ "account_number": "5722"
+ },
+ "account_number": "572"
+ },
+ "Caisse succursale B":{
+ "En monnaie nationale":{
+ "account_number": "5731"
+ },
+ "En devises":{
+ "account_number": "5732"
+ },
+ "account_number": "573"
+ },
+ "account_number": "57"
+ },
+ "Régies d’avances, accréditifs et virements internes":{
+ "Régies d’avance":{
+ "account_number": "581"
+ },
+ "Accréditifs":{
+ "account_number": "582"
+ },
+ "Virements de fonds":{
+ "account_number": "585"
+ },
+ "Autres virements internes":{
+ "account_number": "588"
+ },
+ "account_number": "58"
+ },
+ "Dépréciations et provisions pour risque à court terme":{
+ "Dépréciations des titres de placement":{
+ "account_number": "590"
+ },
+ "Dépréciations des titres et valeurs à encaisser":{
+ "account_number": "591"
+ },
+ "Dépréciations des comptes banques":{
+ "account_number": "592"
+ },
+ "Dépréciations des comptes établissements financiers et assimilés":{
+ "account_number": "593"
+ },
+ "Dépréciations des comptes d’instruments de trésorerie":{
+ "account_number": "594"
+ },
+ "Provisions pour risque à court terme à caractère financier":{
+ "account_number": "599"
+ },
+ "account_number": "59"
+ },
+ "root_type":"Asset",
+ "account_number": "5"
+ },
+ "Comptes de charges des activités ordinaires":{
+ "Achats et variations de stocks":{
+ "Achats de marchandises":{
+ "Dans la Région":{
+ "account_number": "6011"
+ },
+ "Hors Région":{
+ "account_number": "6012"
+ },
+ "Aux entités du groupe dans la Région":{
+ "account_number": "6013"
+ },
+ "Aux entités du groupe hors Région":{
+ "account_number": "6014"
+ },
+ "Frais sur achats":{
+ "account_number": "6015"
+ },
+ "Rabais, remises et ristournes obtenus (non ventilés)":{
+ "account_number": "6019"
+ },
+ "account_number": "601"
+ },
+ "Achats de matières premières et fournitures liées":{
+ "Dans la Région":{
+ "account_number": "6021"
+ },
+ "Hors Région":{
+ "account_number": "6022"
+ },
+ "Aux entités du groupe dans la Région":{
+ "account_number": "6023"
+ },
+ "Aux entités du groupe hors Région":{
+ "account_number": "6024"
+ },
+ "Frais sur achats":{
+ "account_number": "6025"
+ },
+ "Rabais, remises et ristournes obtenus (non ventilés)":{
+ "account_number": "6029"
+ },
+ "account_number": "602"
+ },
+ "Variations des stocks de biens achetés":{
+ "Variations des stocks de marchandises":{
+ "account_number": "6031"
+ },
+ "Variations des stocks de matières premières et fournitures liées":{
+ "account_number": "6032"
+ },
+ "Variations des stocks d’autres approvisionnements":{
+ "account_number": "6033"
+ },
+ "account_number": "603"
+ },
+ "Achats stockés de matières et fournitures consommables":{
+ "Matières consommables":{
+ "account_number": "6041"
+ },
+ "Matières combustibles":{
+ "account_number": "6042"
+ },
+ "Produits d’entretien":{
+ "account_number": "6043"
+ },
+ "Fournitures d’atelier et d’usine":{
+ "account_number": "6044"
+ },
+ "Frais sur achat":{
+ "account_number": "6045"
+ },
+ "Fournitures de magasin":{
+ "account_number": "6046"
+ },
+ "Fournitures de bureau":{
+ "account_number": "6047"
+ },
+ "Rabais, remises et ristournes obtenus (non ventilés)":{
+ "account_number": "6049"
+ },
+ "account_number": "604"
+ },
+ "Autres achats":{
+ "Fournitures non stockables Eau":{
+ "account_number": "6051"
+ },
+ "Fournitures non stockables Électricité":{
+ "account_number": "6052"
+ },
+ "Fournitures non stockables Autres énergies":{
+ "account_number": "6053"
+ },
+ "Fournitures d’entretien non stockables":{
+ "account_number": "6054"
+ },
+ "Fournitures de bureau non stockables":{
+ "account_number": "6055"
+ },
+ "Achats de petit matériel et outillage":{
+ "account_number": "6056"
+ },
+ "Achats d’études et prestations de services":{
+ "account_number": "6057"
+ },
+ "Achats de travaux, matériels et équipements":{
+ "account_number": "6058"
+ },
+ "Rabais, remises et ristournes obtenus (non ventilés)":{
+ "account_number": "6059"
+ },
+ "account_number": "605"
+ },
+ "Achats d’emballages":{
+ "Emballages perdus":{
+ "account_number": "6081"
+ },
+ "Emballages récupérables non identifiables":{
+ "account_number": "6082"
+ },
+ "Emballages à usage mixte":{
+ "account_number": "6083"
+ },
+ "Frais sur achats":{
+ "account_number": "6085"
+ },
+ "Rabais, remises et ristournes obtenus (non ventilés)":{
+ "account_number": "6089"
+ },
+ "account_number": "608"
+ },
+ "account_number": "60"
+ },
+ "Transports":{
+ "Transports sur ventes":{
+ "account_number": "612"
+ },
+ "Transports pour le compte de tiers":{
+ "account_number": "613"
+ },
+ "Transports du personnel":{
+ "account_number": "614"
+ },
+ "Transports de plis":{
+ "account_number": "616"
+ },
+ "Autres frais de transport":{
+ "Voyages et déplacements":{
+ "account_number": "6181"
+ },
+ "Transports entre établissements ou chantiers":{
+ "account_number": "6182"
+ },
+ "Transports administratifs":{
+ "account_number": "6183"
+ },
+ "account_number": "618"
+ },
+ "account_number": "61"
+ },
+ "Services extérieurs":{
+ "Sous-traitance générale":{
+ "account_number": "621"
+ },
+ "Locations, charges locatives":{
+ "Locations de terrains":{
+ "account_number": "6221"
+ },
+ "Locations de bâtiments":{
+ "account_number": "6222"
+ },
+ "Locations de matériels et outillages":{
+ "account_number": "6223"
+ },
+ "Malis sur emballages":{
+ "account_number": "6224"
+ },
+ "Locations d’emballages":{
+ "account_number": "6225"
+ },
+ "Fermages et loyers du foncier":{
+ "account_number": "6226"
+ },
+ "Locations et charges locatives diverses":{
+ "account_number": "6228"
+ },
+ "account_number": "622"
+ },
+ "Redevances de location acquisition":{
+ "Crédit-bail immobilier":{
+ "account_number": "6232"
+ },
+ "Crédit-bail mobilier":{
+ "account_number": "6233"
+ },
+ "Location-vente":{
+ "account_number": "6234"
+ },
+ "Autres contrats de location acquisition":{
+ "account_number": "6238"
+ },
+ "account_number": "623"
+ },
+ "Entretien, réparations, remise en état et maintenance":{
+ "Entretien et réparations des biens immobiliers":{
+ "account_number": "6241"
+ },
+ "Entretien et réparations des biens mobiliers":{
+ "account_number": "6242"
+ },
+ "Maintenance":{
+ "account_number": "6243"
+ },
+ "Charges de démantèlement et remise en état":{
+ "account_number": "6244"
+ },
+ "Autres entretiens et réparations":{
+ "account_number": "6248"
+ },
+ "account_number": "624"
+ },
+ "Primes d’assurance":{
+ "Assurances multirisques":{
+ "account_number": "6251"
+ },
+ "Assurances matériel de transport":{
+ "account_number": "6252"
+ },
+ "Assurances risques d’exploitation":{
+ "account_number": "6253"
+ },
+ "Assurances responsabilité du producteur":{
+ "account_number": "6254"
+ },
+ "Assurances insolvabilité clients":{
+ "account_number": "6255"
+ },
+ "Assurances transport sur ventes":{
+ "account_number": "6257"
+ },
+ "Autres primes d’assurances":{
+ "account_number": "6258"
+ },
+ "account_number": "625"
+ },
+ "Études, recherches et documentation":{
+ "Études et recherches":{
+ "account_number": "6261"
+ },
+ "Documentation générale":{
+ "account_number": "6265"
+ },
+ "Documentation technique":{
+ "account_number": "6266"
+ },
+ "account_number": "626"
+ },
+ "Publicité, publications, relations publiques":{
+ "Annonces, insertions":{
+ "account_number": "6271"
+ },
+ "Catalogues, imprimés publicitaires":{
+ "account_number": "6272"
+ },
+ "Échantillons":{
+ "account_number": "6273"
+ },
+ "Foires et expositions":{
+ "account_number": "6274"
+ },
+ "Publications":{
+ "account_number": "6275"
+ },
+ "Cadeaux à la clientèle":{
+ "account_number": "6276"
+ },
+ "Frais de colloques, séminaires, conférences":{
+ "account_number": "6277"
+ },
+ "Autres charges de publicité et relations publiques":{
+ "account_number": "6278"
+ },
+ "account_number": "627"
+ },
+ "Frais de télécommunications":{
+ "Frais de téléphone":{
+ "account_number": "6281"
+ },
+ "Frais de télex":{
+ "account_number": "6282"
+ },
+ "Frais de télécopie":{
+ "account_number": "6283"
+ },
+ "Autres frais de télécommunications":{
+ "account_number": "6288"
+ },
+ "account_number": "628"
+ },
+ "account_number": "62"
+ },
+ "Autres services extérieurs":{
+ "Frais bancaires":{
+ "Frais sur titres (vente, garde)":{
+ "account_number": "6311"
+ },
+ "Frais sur effets":{
+ "account_number": "6312"
+ },
+ "Location de coffres":{
+ "account_number": "6313"
+ },
+ "Commissions d’affacturage":{
+ "account_number": "6314"
+ },
+ "Commissions sur cartes de crédit":{
+ "account_number": "6315"
+ },
+ "Frais d’émission d’emprunts":{
+ "account_number": "6316"
+ },
+ "Frais sur instruments monnaie électronique":{
+ "account_number": "6317"
+ },
+ "Autres frais bancaires":{
+ "account_number": "6318"
+ },
+ "account_number": "631"
+ },
+ "Rémunérations d’intermédiaires et de conseils":{
+ "Commissions et courtages sur ventes":{
+ "account_number": "6322"
+ },
+ "Honoraires des professions réglementées":{
+ "account_number": "6324"
+ },
+ "Frais d’actes et de contentieux":{
+ "account_number": "6325"
+ },
+ "Rémunérations d’affacturage":{
+ "account_number": "6326"
+ },
+ "Rémunérations des autres prestataires de services":{
+ "account_number": "6327"
+ },
+ "Divers frais":{
+ "account_number": "6328"
+ },
+ "account_number": "632"
+ },
+ "Frais de formation du personnel":{
+ "account_number": "633"
+ },
+ "Redevances pour brevets, licences, logiciels, concessions et droits et valeurs similaires":{
+ "Redevances pour brevets, licences":{
+ "account_number": "6342"
+ },
+ "Redevances pour logiciels":{
+ "account_number": "6343"
+ },
+ "Redevances pour marques":{
+ "account_number": "6344"
+ },
+ "Redevances pour sites internet":{
+ "account_number": "6345"
+ },
+ "Redevances pour concessions, droits et valeurs similaires":{
+ "account_number": "6346"
+ },
+ "account_number": "634"
+ },
+ "Cotisations":{
+ "Cotisations":{
+ "account_number": "6351"
+ },
+ "Concours divers":{
+ "account_number": "6358"
+ },
+ "account_number": "635"
+ },
+ "Rémunérations de personnel extérieur à l’entité":{
+ "Personnel intérimaire":{
+ "account_number": "6371"
+ },
+ "Personnel détaché ou prêté à l’entité":{
+ "account_number": "6372"
+ },
+ "account_number": "637"
+ },
+ "Autres charges externes":{
+ "Frais de recrutement du personnel":{
+ "account_number": "6381"
+ },
+ "Frais de déménagement":{
+ "account_number": "6382"
+ },
+ "Réceptions":{
+ "account_number": "6383"
+ },
+ "Missions":{
+ "account_number": "6384"
+ },
+ "Charges de copropriété":{
+ "account_number": "6385"
+ },
+ "account_number": "638"
+ },
+ "account_number": "63"
+ },
+ "Impôts et taxes":{
+ "Impôts et taxes directs":{
+ "Impôts fonciers et taxes annexes":{
+ "account_number": "6411"
+ },
+ "Patentes, licences et taxes annexes":{
+ "account_number": "6412"
+ },
+ "Taxes sur appointements et salaires":{
+ "account_number": "6413"
+ },
+ "Taxes d’apprentissage":{
+ "account_number": "6414"
+ },
+ "Formation professionnelle continue":{
+ "account_number": "6415"
+ },
+ "Autres impôts et taxes directs":{
+ "account_number": "6418"
+ },
+ "account_number": "641"
+ },
+ "Impôts et taxes indirects":{
+ "account_number": "645"
+ },
+ "Droits d’enregistrement":{
+ "Droits de mutation":{
+ "account_number": "6461"
+ },
+ "Droits de timbre":{
+ "account_number": "6462"
+ },
+ "Taxes sur les véhicules de société":{
+ "account_number": "6463"
+ },
+ "Vignettes":{
+ "account_number": "6464"
+ },
+ "Autres droits":{
+ "account_number": "6468"
+ },
+ "account_number": "646"
+ },
+ "Pénalités, amendes fiscales":{
+ "Pénalités d’assiette, impôts directs":{
+ "account_number": "6471"
+ },
+ "Pénalités d’assiette, impôts indirects":{
+ "account_number": "6472"
+ },
+ "Pénalités de recouvrement, impôts directs":{
+ "account_number": "6473"
+ },
+ "Pénalités de recouvrement, impôts indirects":{
+ "account_number": "6474"
+ },
+ "Autres pénalités et amendes fiscales":{
+ "account_number": "6478"
+ },
+ "account_number": "647"
+ },
+ "Autres impôts et taxes":{
+ "account_number": "648"
+ },
+ "account_number": "64"
+ },
+ "Autres charges":{
+ "Pertes sur créances clients et autres débiteurs":{
+ "Clients":{
+ "account_number": "6511"
+ },
+ "Autres débiteurs":{
+ "account_number": "6515"
+ },
+ "account_number": "651"
+ },
+ "Quote-part de résultat sur opérations faites en commun":{
+ "Quote-part transférée de bénéfices (comptabilité du gérant)":{
+ "account_number": "6521"
+ },
+ "Pertes imputées par transfert (comptabilité des associés non gérants)":{
+ "account_number": "6525"
+ },
+ "account_number": "652"
+ },
+ "Valeurs comptables des cessions courantes d’immobilisations":{
+ "Immobilisations incorporelles":{
+ "account_number": "6541"
+ },
+ "Immobilisations corporelles":{
+ "account_number": "6542"
+ },
+ "account_number": "654"
+ },
+ "Perte de change sur créances et dettes commerciale":{
+ "account_number": "656"
+ },
+ "Pénalités et amendes pénales":{
+ "account_number": "657"
+ },
+ "Charges diverses":{
+ "Indemnités de fonction et autres rémunérations d’administrateurs":{
+ "account_number": "6581"
+ },
+ "Dons":{
+ "account_number": "6582"
+ },
+ "Mécénat":{
+ "account_number": "6583"
+ },
+ "Autres charges diverses":{
+ "account_number": "6588"
+ },
+ "account_number": "658"
+ },
+ "Charges pour dépréciations et provisions pour risques à court terme d’exploitation":{
+ "Sur risques à court terme":{
+ "account_number": "6591"
+ },
+ "Sur stocks":{
+ "account_number": "6593"
+ },
+ "Sur créances":{
+ "account_number": "6594"
+ },
+ "Autres charges pour dépréciations et provisions pour risques à court terme":{
+ "account_number": "6598"
+ },
+ "account_number": "659"
+ },
+ "account_number": "65"
+ },
+ "Charges de personnel":{
+ "Rémunérations directes versées au personnel national":{
+ "Appointements salaires et commissions":{
+ "account_number": "6611"
+ },
+ "Primes et gratifications":{
+ "account_number": "6612"
+ },
+ "Congés payés":{
+ "account_number": "6613"
+ },
+ "Indemnités de préavis, de licenciement et de recherche d’embauche":{
+ "account_number": "6614"
+ },
+ "Indemnités de maladie versées aux travailleurs":{
+ "account_number": "6615"
+ },
+ "Supplément familial":{
+ "account_number": "6616"
+ },
+ "Avantages en nature":{
+ "account_number": "6617"
+ },
+ "Autres rémunérations directes":{
+ "account_number": "6618"
+ },
+ "account_number": "661"
+ },
+ "Rémunérations directes versées au personnel non national":{
+ "Appointements salaires et commissions":{
+ "account_number": "6621"
+ },
+ "Primes et gratifications":{
+ "account_number": "6622"
+ },
+ "Congés payés":{
+ "account_number": "6623"
+ },
+ "Indemnités de préavis, de licenciement et de recherche d’embauche":{
+ "account_number": "6624"
+ },
+ "Indemnités de maladie versées aux travailleurs":{
+ "account_number": "6625"
+ },
+ "Supplément familial":{
+ "account_number": "6626"
+ },
+ "Avantages en nature":{
+ "account_number": "6627"
+ },
+ "Autres rémunérations directes":{
+ "account_number": "6628"
+ },
+ "account_number": "662"
+ },
+ "Indemnités forfaitaires versées au personnel":{
+ "Indemnités de logement":{
+ "account_number": "6631"
+ },
+ "Indemnités de représentation":{
+ "account_number": "6632"
+ },
+ "Indemnités d’expatriation":{
+ "account_number": "6633"
+ },
+ "Indemnités de transport":{
+ "account_number": "6634"
+ },
+ "Autres indemnités et avantages divers":{
+ "account_number": "6638"
+ },
+ "account_number": "663"
+ },
+ "Charges sociales":{
+ "Charges sociales sur rémunération du personnel national":{
+ "account_number": "6641"
+ },
+ "Charges sociales sur rémunération du personnel non national":{
+ "account_number": "6642"
+ },
+ "account_number": "664"
+ },
+ "Rémunérations et charges sociales de l’exploitant individuel":{
+ "Rémunération du travail de l’exploitant":{
+ "account_number": "6661"
+ },
+ "Charges sociales":{
+ "account_number": "6662"
+ },
+ "account_number": "666"
+ },
+ "Rémunération transférée de personnel extérieur":{
+ "Personnel intérimaire":{
+ "account_number": "6671"
+ },
+ "Personnel détaché ou prêté à l’entité":{
+ "account_number": "6672"
+ },
+ "account_number": "667"
+ },
+ "Autres charges sociales":{
+ "Versements aux syndicats et comités d’entreprise, d’établissement":{
+ "account_number": "6681"
+ },
+ "Versements aux comités d’hygiène et de sécurité":{
+ "account_number": "6682"
+ },
+ "Versements et contributions aux autres œuvres sociales":{
+ "account_number": "6683"
+ },
+ "Médecine du travail et pharmacie":{
+ "account_number": "6684"
+ },
+ "Assurances et organismes de santé":{
+ "account_number": "6685"
+ },
+ "Assurances retraite et fonds de pension":{
+ "account_number": "6686"
+ },
+ "Majorations et pénalités sociales":{
+ "account_number": "6687"
+ },
+ "Charges sociales diverses":{
+ "account_number": "6688"
+ },
+ "account_number": "668"
+ },
+ "account_number": "66"
+ },
+ "Frais financiers et charges assimilées":{
+ "Intérêts des emprunts":{
+ "Emprunts obligataires":{
+ "account_number": "6711"
+ },
+ "Emprunts auprès des établissements de crédit":{
+ "account_number": "6712"
+ },
+ "Dettes liées à des participations":{
+ "account_number": "6713"
+ },
+ "Primes de remboursement des obligations":{
+ "account_number": "6714"
+ },
+ "account_number": "671"
+ },
+ "Intérêts dans loyers de location acquisition":{
+ "Intérêts dans loyers de location acquisition / crédit-bail immobilier":{
+ "account_number": "6722"
+ },
+ "Intérêts dans loyers de location acquisition / crédit-bail mobilier":{
+ "account_number": "6723"
+ },
+ "Intérêts dans loyers de location acquisition / location-vente":{
+ "account_number": "6724"
+ },
+ "Intérêts dans loyers des autres locations acquisition":{
+ "account_number": "6728"
+ },
+ "account_number": "672"
+ },
+ "Escomptes accordés":{
+ "account_number": "673"
+ },
+ "Autres intérêts":{
+ "Avances reçues et dépôts créditeurs":{
+ "account_number": "6741"
+ },
+ "Comptes courants bloqués":{
+ "account_number": "6742"
+ },
+ "Intérêts sur obligations cautionnées":{
+ "account_number": "6743"
+ },
+ "Intérêts sur dettes commerciales":{
+ "account_number": "6744"
+ },
+ "Intérêts bancaires et sur opérations de financement (escompte...)":{
+ "account_number": "6745"
+ },
+ "Intérêts sur dettes diverses":{
+ "account_number": "6748"
+ },
+ "account_number": "674"
+ },
+ "Escomptes des effets de commerce":{
+ "account_number": "675"
+ },
+ "Pertes de change financières":{
+ "account_number": "676"
+ },
+ "Pertes sur titres de placement":{
+ "Pertes sur cessions de titres de placement":{
+ "account_number": "6771"
+ },
+ "Mali provenant d’attribution gratuite d’actions au personnel salarié et aux dirigeants":{
+ "account_number": "6772"
+ },
+ "account_number": "677"
+ },
+ "Pertes et charges sur risques financiers":{
+ "Sur rentes viagères":{
+ "account_number": "6781"
+ },
+ "Sur opérations financières":{
+ "account_number": "6782"
+ },
+ "Sur instruments de trésorerie":{
+ "account_number": "6784"
+ },
+ "account_number": "678"
+ },
+ "Charges pour dépréciations et provisions pour risques à court terme financières":{
+ "Sur risques financiers":{
+ "account_number": "6791"
+ },
+ "Sur titres de placement":{
+ "account_number": "6795"
+ },
+ "Autres charges pour dépréciations et provisions pour risques à court terme financières":{
+ "account_number": "6798"
+ },
+ "account_number": "679"
+ },
+ "account_number": "67"
+ },
+ "Dotations aux amortissements":{
+ "Dotations aux amortissements d’exploitation":{
+ "Dotations aux amortissements des immobilisations incorporelles":{
+ "account_number": "6812"
+ },
+ "Dotations aux amortissements des immobilisations corporelles":{
+ "account_number": "6813"
+ },
+ "account_number": "681"
+ },
+ "account_number": "68"
+ },
+ "Dotations aux provisions et aux dépréciations":{
+ "Dotations aux provisions et aux dépréciations d’exploitation":{
+ "Dotations aux provisions pour risques et charges":{
+ "account_number": "6911"
+ },
+ "Dotations aux dépréciations des immobilisations incorporelles":{
+ "account_number": "6913"
+ },
+ "Dotations aux dépréciations des immobilisations corporelles":{
+ "account_number": "6914"
+ },
+ "account_number": "691"
+ },
+ "Dotations aux provisions et aux dépréciations financières":{
+ "Dotations aux provisions pour risques et charges":{
+ "account_number": "6971"
+ },
+ "Dotations aux dépréciations des immobilisations financières":{
+ "account_number": "6972"
+ },
+ "account_number": "697"
+ },
+ "account_number": "69"
+ },
+ "root_type":"Expense",
+ "account_number": "6"
+ },
+ "Comptes de produits des activités ordinaires":{
+ "Ventes":{
+ "Ventes de marchandises":{
+ "Dans la Région":{
+ "account_number": "7011"
+ },
+ "Hors Région":{
+ "account_number": "7012"
+ },
+ "Aux entités du groupe dans la Région":{
+ "account_number": "7013"
+ },
+ "Aux entités du groupe hors Région":{
+ "account_number": "7014"
+ },
+ "Sur internet":{
+ "account_number": "7015"
+ },
+ "Rabais, remises, ristournes accordés (non ventilés)":{
+ "account_number": "7019"
+ },
+ "account_number": "701"
+ },
+ "Ventes de produits finis":{
+ "Dans la Région":{
+ "account_number": "7021"
+ },
+ "Hors Région":{
+ "account_number": "7022"
+ },
+ "Aux entités du groupe dans la Région":{
+ "account_number": "7023"
+ },
+ "Aux entités du groupe hors Région":{
+ "account_number": "7024"
+ },
+ "Sur internet":{
+ "account_number": "7025"
+ },
+ "Rabais, remises, ristournes accordés (non ventilés)":{
+ "account_number": "7029"
+ },
+ "account_number": "702"
+ },
+ "Ventes de produits intermédiaires":{
+ "Dans la Région":{
+ "account_number": "7031"
+ },
+ "Hors Région":{
+ "account_number": "7032"
+ },
+ "Aux entités du groupe dans la Région":{
+ "account_number": "7033"
+ },
+ "Aux entités du groupe hors Région":{
+ "account_number": "7034"
+ },
+ "Sur internet":{
+ "account_number": "7035"
+ },
+ "Rabais, remises, ristournes accordés (non ventilés)":{
+ "account_number": "7039"
+ },
+ "account_number": "703"
+ },
+ "Ventes de produits résiduels":{
+ "Dans la Région":{
+ "account_number": "7041"
+ },
+ "Hors Région":{
+ "account_number": "7042"
+ },
+ "Aux entités du groupe dans la Région":{
+ "account_number": "7043"
+ },
+ "Aux entités du groupe hors Région":{
+ "account_number": "7044"
+ },
+ "Sur internet":{
+ "account_number": "7045"
+ },
+ "Rabais, remises, ristournes accordés (non ventilés)":{
+ "account_number": "7049"
+ },
+ "account_number": "704"
+ },
+ "Travaux facturés":{
+ "Dans la Région":{
+ "account_number": "7051"
+ },
+ "Hors Région":{
+ "account_number": "7052"
+ },
+ "Aux entités du groupe dans la Région":{
+ "account_number": "7053"
+ },
+ "Aux entités du groupe hors Région":{
+ "account_number": "7054"
+ },
+ "Sur internet":{
+ "account_number": "7055"
+ },
+ "Rabais, remises, ristournes accordés (non ventilés)":{
+ "account_number": "7059"
+ },
+ "account_number": "705"
+ },
+ "Services vendus":{
+ "Dans la Région":{
+ "account_number": "7061"
+ },
+ "Hors Région":{
+ "account_number": "7062"
+ },
+ "Aux entités du groupe dans la Région":{
+ "account_number": "7063"
+ },
+ "Aux entités du groupe hors Région":{
+ "account_number": "7064"
+ },
+ "Sur internet":{
+ "account_number": "7065"
+ },
+ "Rabais, remises, ristournes accordés (non ventilés)":{
+ "account_number": "7069"
+ },
+ "account_number": "706"
+ },
+ "Produits accessoires":{
+ "Ports, emballages perdus et autres frais facturés":{
+ "account_number": "7071"
+ },
+ "Commissions et courtages":{
+ "account_number": "7072"
+ },
+ "Locations":{
+ "account_number": "7073"
+ },
+ "Bonis sur reprises et cessions d’emballages":{
+ "account_number": "7074"
+ },
+ "Mise à disposition de personnel":{
+ "account_number": "7075"
+ },
+ "Redevances pour brevets, logiciels, marques et droits similaires":{
+ "account_number": "7076"
+ },
+ "Services exploités dans l’intérêt du personnel":{
+ "account_number": "7077"
+ },
+ "Autres produits accessoires":{
+ "account_number": "7078"
+ },
+ "account_number": "707"
+ },
+ "account_number": "70"
+ },
+ "Subventions d’exploitation":{
+ "Sur produits à l’exportation":{
+ "account_number": "711"
+ },
+ "Sur produits à l’importation":{
+ "account_number": "712"
+ },
+ "Sur produits de péréquation":{
+ "account_number": "713"
+ },
+ "Indemnités et subventions d’exploitation (entité agricole)":{
+ "account_number": "714"
+ },
+ "Autres subventions d’exploitation":{
+ "Versées par l’État et les collectivités publiques":{
+ "account_number": "7181"
+ },
+ "Versées par les organismes internationaux":{
+ "account_number": "7182"
+ },
+ "Versées par des tiers":{
+ "account_number": "7183"
+ },
+ "account_number": "718"
+ },
+ "account_number": "71"
+ },
+ "Production immobilisée":{
+ "Immobilisations incorporelles":{
+ "account_number": "721"
+ },
+ "Immobilisations corporelles":{
+ "Immobilisations corporelles (hors actifs biologiques)":{
+ "account_number": "7221"
+ },
+ "Immobilisations corporelles (actifs biologiques)":{
+ "account_number": "7222"
+ },
+ "account_number": "722"
+ },
+ "Production auto-consommée":{
+ "account_number": "724"
+ },
+ "Immobilisations financières":{
+ "account_number": "726"
+ },
+ "account_number": "72"
+ },
+ "Variations des stocks de biens et de services produits":{
+ "Variations des stocks de produits en cours":{
+ "Produits en cours":{
+ "account_number": "7341"
+ },
+ "Travaux en cours":{
+ "account_number": "7342"
+ },
+ "account_number": "734"
+ },
+ "Variations des en-cours de services":{
+ "Études en cours":{
+ "account_number": "7351"
+ },
+ "Prestations de services en cours":{
+ "account_number": "7352"
+ },
+ "account_number": "735"
+ },
+ "Variations des stocks de produits finis":{
+ "account_number": "736"
+ },
+ "Variations des stocks de produits intermédiaires et résiduels":{
+ "Produits intermédiaires":{
+ "account_number": "7371"
+ },
+ "Produits résiduels":{
+ "account_number": "7372"
+ },
+ "account_number": "737"
+ },
+ "account_number": "73"
+ },
+ "Autres produits":{
+ "Profits sur créances clients et autres débiteurs":{
+ "account_number": "751"
+ },
+ "Quote-part de résultat sur opérations faites en commun":{
+ "Quote-part transférée de pertes (comptabilité du gérant)":{
+ "account_number": "7521"
+ },
+ "Bénéfices attribués par transfert (comptabilité des associés non gérants)":{
+ "account_number": "7525"
+ },
+ "account_number": "752"
+ },
+ "Produits des cessions courantes d’immobilisations":{
+ "Immobilisations incorporelles":{
+ "account_number": "7541"
+ },
+ "Immobilisations corporelles":{
+ "account_number": "7542"
+ },
+ "account_number": "754"
+ },
+ "Gains de change sur créances et dettes commerciales":{
+ "account_number": "756"
+ },
+ "Produits divers":{
+ "Indemnités de fonction et autres rémunérations d’administrateurs":{
+ "account_number": "7581"
+ },
+ "Indemnités d’assurances reçues":{
+ "account_number": "7582"
+ },
+ "Autres produits divers":{
+ "account_number": "7588"
+ },
+ "account_number": "758"
+ },
+ "Reprises de charges pour dépréciations et provisions pour risques à court terme d’exploitation":{
+ "Sur risques à court terme":{
+ "account_number": "7591"
+ },
+ "Sur stocks":{
+ "account_number": "7593"
+ },
+ "Sur créances":{
+ "account_number": "7594"
+ },
+ "Sur autres charges pour dépréciations et provisions pour risques à court terme d’exploitation":{
+ "account_number": "7598"
+ },
+ "account_number": "759"
+ },
+ "account_number": "75"
+ },
+ "Revenus financiers et produits assimilés":{
+ "Intérêts de prêts et créances diverses":{
+ "Intérêts de prêts":{
+ "account_number": "7712"
+ },
+ "Intérêts sur créances diverses":{
+ "account_number": "7713"
+ },
+ "account_number": "771"
+ },
+ "Revenus de participations et autres titres immobilisés":{
+ "Revenus des titres de participation":{
+ "account_number": "7721"
+ },
+ "Revenus autres titres immobilisés":{
+ "account_number": "7722"
+ },
+ "account_number": "772"
+ },
+ "Escomptes obtenus":{
+ "account_number": "773"
+ },
+ "Revenus de placement":{
+ "Revenus des obligations":{
+ "account_number": "7745"
+ },
+ "Revenus des titres de placement":{
+ "account_number": "7746"
+ },
+ "account_number": "774"
+ },
+ "Intérêts dans loyers de location acquisition":{
+ "account_number": "775"
+ },
+ "Gains de change financiers":{
+ "account_number": "776"
+ },
+ "Gains sur cessions de titres de placement":{
+ "account_number": "777"
+ },
+ "Gains sur risques financiers":{
+ "Sur rentes viagères":{
+ "account_number": "7781"
+ },
+ "Sur opérations financières":{
+ "account_number": "7782"
+ },
+ "Sur instruments de trésorerie":{
+ "account_number": "7784"
+ },
+ "account_number": "778"
+ },
+ "Reprises de charges pour dépréciations et provisions à court terme financières":{
+ "Sur risques financiers":{
+ "account_number": "7791"
+ },
+ "Sur titres de placement":{
+ "account_number": "7795"
+ },
+ "Sur autres charges pour dépréciations et provisions pour risques à court terme financières":{
+ "account_number": "7798"
+ },
+ "account_number": "779"
+ },
+ "account_number": "77"
+ },
+ "Transferts de charges":{
+ "Transferts de charges d’exploitation":{
+ "account_number": "781"
+ },
+ "Transferts de charges financières":{
+ "account_number": "787"
+ },
+ "account_number": "78"
+ },
+ "Reprises de provisions, de dépréciations et autres":{
+ "Reprises de provisions et dépréciations d’exploitation":{
+ "Pour risques et charges":{
+ "account_number": "7911"
+ },
+ "Des immobilisations incorporelles":{
+ "account_number": "7913"
+ },
+ "Des immobilisations corporelles":{
+ "account_number": "7914"
+ },
+ "account_number": "791"
+ },
+ "Reprises de provisions et dépréciations financières":{
+ "Pour risques et charges":{
+ "account_number": "7971"
+ },
+ "Des immobilisations financières":{
+ "account_number": "7972"
+ },
+ "account_number": "797"
+ },
+ "Reprises d’amortissements":{
+ "account_number": "798"
+ },
+ "Reprises de subventions d’investissement":{
+ "account_number": "799"
+ },
+ "account_number": "79"
+ },
+ "root_type":"Income",
+ "account_number": "7"
+ },
+ "8-Comptes des autres charges et des autres produits (CHARGES)":{
+ "Valeurs comptables des cessions d’immobilisations":{
+ "Immobilisations incorporelles":{
+ "account_number": "811"
+ },
+ "Immobilisations corporelles":{
+ "account_number": "812"
+ },
+ "Immobilisations financières":{
+ "account_number": "816"
+ },
+ "account_number": "81"
+ },
+ "Charges hors activités ordinaires":{
+ "Charges HAO constatées":{
+ "account_number": "831"
+ },
+ "Charges liées aux opérations de restructuration":{
+ "account_number": "833"
+ },
+ "Pertes sur créances HAO":{
+ "account_number": "834"
+ },
+ "Dons et libéralités accordés":{
+ "account_number": "835"
+ },
+ "Abandons de créances consentis":{
+ "account_number": "836"
+ },
+ "Charges liées aux opérations de liquidation":{
+ "account_number": "837"
+ },
+ "Charges pour dépréciations et provisions pour risques à court terme HAO":{
+ "account_number": "839"
+ },
+ "account_number": "83"
+ },
+ "Dotations hors activités ordinaires":{
+ "Dotations aux provisions réglementées":{
+ "account_number": "851"
+ },
+ "Dotations aux amortissements HAO":{
+ "account_number": "852"
+ },
+ "Dotations aux dépréciations HAO":{
+ "account_number": "853"
+ },
+ "Dotations aux provisions pour risques et charges HAO":{
+ "account_number": "854"
+ },
+ "Autres dotations HAO":{
+ "account_number": "858"
+ },
+ "account_number": "85"
+ },
+ "Participation des travailleurs":{
+ "Participation légale aux bénéfices":{
+ "account_number": "871"
+ },
+ "Participation contractuelle aux bénéfices":{
+ "account_number": "874"
+ },
+ "Autres participations":{
+ "account_number": "878"
+ },
+ "account_number": "87"
+ },
+ "Impôts sur le résultat":{
+ "Impôts sur les bénéfices de l’exercice":{
+ "Activités exercées dans l’État":{
+ "account_number": "8911"
+ },
+ "Activités exercées dans les autres États de la Région":{
+ "account_number": "8912"
+ },
+ "Activités exercées hors Région":{
+ "account_number": "8913"
+ },
+ "account_number": "891"
+ },
+ "Rappel d’impôts sur résultats antérieurs":{
+ "account_number": "892"
+ },
+ "Impôt minimum forfaitaire IMF":{
+ "account_number": "895"
+ },
+ "Dégrèvements et annulations d’impôts sur résultats antérieurs":{
+ "Dégrèvements":{
+ "account_number": "8991"
+ },
+ "Annulations pour pertes rétroactives":{
+ "account_number": "8994"
+ },
+ "account_number": "899"
+ },
+ "account_number": "89"
+ },
+ "root_type":"Expense"
+ },
+ "8-Comptes des autres charges et des autres produits (PRODUITS)":{
+ "Produits des cessions d’immobilisations":{
+ "Immobilisations incorporelles":{
+ "account_number": "821"
+ },
+ "Immobilisations corporelles":{
+ "account_number": "822"
+ },
+ "Immobilisations financières":{
+ "account_number": "826"
+ },
+ "account_number": "82"
+ },
+ "Produits hors activités ordinaires":{
+ "Produits HAO constatés":{
+ "account_number": "841"
+ },
+ "Produits liés aux opérations de restructuration":{
+ "account_number": "843"
+ },
+ "Indemnités et subventions HAO (entité agricole)":{
+ "account_number": "844"
+ },
+ "Dons et libéralités obtenus":{
+ "account_number": "845"
+ },
+ "Abandons de créances obtenus":{
+ "account_number": "846"
+ },
+ "Produits liés aux opérations de liquidation":{
+ "account_number": "847"
+ },
+ "Transferts de charges HAO":{
+ "account_number": "848"
+ },
+ "Reprises de charges pour dépréciations et provisions pour risques à court terme HAO":{
+ "account_number": "849"
+ },
+ "account_number": "84"
+ },
+ "Reprises de charges, provisions et dépréciations HAO":{
+ "Reprises de provisions réglementées":{
+ "account_number": "861"
+ },
+ "Reprises d’amortissements HAO":{
+ "account_number": "862"
+ },
+ "Reprises de dépréciations HAO":{
+ "account_number": "863"
+ },
+ "Reprises de provisions pour risques et charges HAO":{
+ "account_number": "864"
+ },
+ "Autres reprises HAO":{
+ "account_number": "868"
+ },
+ "account_number": "86"
+ },
+ "Subventions d’équilibre":{
+ "État":{
+ "account_number": "881"
+ },
+ "Collectivités publiques":{
+ "account_number": "884"
+ },
+ "Groupe":{
+ "account_number": "886"
+ },
+ "Autres":{
+ "account_number": "888"
+ },
+ "account_number": "88"
+ },
+ "root_type":"Income"
+ }
+ }
+}
\ No newline at end of file
diff --git a/erpnext/accounts/doctype/account/chart_of_accounts/verified/td_plan_comptable.json b/erpnext/accounts/doctype/account/chart_of_accounts/verified/td_plan_comptable.json
new file mode 100644
index 00000000000..f57a98345da
--- /dev/null
+++ b/erpnext/accounts/doctype/account/chart_of_accounts/verified/td_plan_comptable.json
@@ -0,0 +1,1919 @@
+{
+ "country_code": "td",
+ "name": "Syscohada - Plan Comptable",
+ "tree": {
+ "1-Comptes de ressources durables": {
+ "10-Capital": {
+ "101-Capital social": {
+ "1011-Capital souscrit, non appel\u00e9": {},
+ "1012-Capital souscrit, appel\u00e9, non vers\u00e9": {},
+ "1013-Capital souscrit, appel\u00e9, vers\u00e9, non amorti": {},
+ "1014-Capital souscrit, appel\u00e9, vers\u00e9, amorti": {},
+ "1018-Capital souscrit soumis \u00e0 des conditions particuli\u00e8res": {}
+ },
+ "102-Capital par dotation": {
+ "1021-Dotation initiale": {},
+ "1022-Dotations compl\u00e9mentaires": {},
+ "1028-Autres dotations": {}
+ },
+ "103-Capital personnel": {},
+ "104-Compte de l\u2019exploitant": {
+ "1041-Apports temporaires": {},
+ "1042-Op\u00e9rations courantes": {},
+ "1043-R\u00e9mun\u00e9rations, imp\u00f4ts et autres charges personnelles": {},
+ "1047-Pr\u00e9l\u00e8vements d\u2019autoconsommation": {},
+ "1048-Autres pr\u00e9l\u00e8vements": {}
+ },
+ "105-Primes li\u00e9es au capital social": {
+ "1051-Primes d\u2019\u00e9mission": {},
+ "1052-Primes d\u2019apport": {},
+ "1053-Primes de fusion": {},
+ "1054-Primes de conversion": {},
+ "1058-Autres primes": {}
+ },
+ "106-\u00c9carts de r\u00e9\u00e9valuation": {
+ "1061-\u00c9carts de r\u00e9\u00e9valuation l\u00e9gale": {},
+ "1062-\u00c9carts de r\u00e9\u00e9valuation libre": {}
+ },
+ "109-Apporteurs, capital souscrit, non appel\u00e9": {}
+ },
+ "11-R\u00e9serves": {
+ "111-R\u00e9serve l\u00e9gale": {},
+ "112-R\u00e9serves statutaires ou contractuelles": {},
+ "113-R\u00e9serves r\u00e9glement\u00e9es": {
+ "1131-R\u00e9serves de plus-values nettes \u00e0 long terme": {},
+ "1132-R\u00e9serves d\u2019attribution gratuite d\u2019actions au personnel salari\u00e9 et aux dirigeants": {},
+ "1133-R\u00e9serves cons\u00e9cutives \u00e0 l\u2019octroi de subventions d\u2019investissement": {},
+ "1134-R\u00e9serves des valeurs mobili\u00e8res donnant acc\u00e8s au capital": {},
+ "1135-Autres r\u00e9serves r\u00e9glement\u00e9es": {}
+ },
+ "118-Autres r\u00e9serves": {
+ "1181-R\u00e9serves facultatives": {},
+ "1188-R\u00e9serves diverses": {}
+ }
+ },
+ "12-Report \u00e0 nouveau": {
+ "121-Report \u00e0 nouveau cr\u00e9diteur": {},
+ "129-Report \u00e0 nouveau d\u00e9biteur": {
+ "1291-Perte nette \u00e0 reporter": {},
+ "1292-Perte Amortissements r\u00e9put\u00e9s diff\u00e9r\u00e9s": {}
+ }
+ },
+ "13-R\u00e9sultat net de l\u2019exercice": {
+ "130-R\u00e9sultat en instance d\u2019affectation": {
+ "1301-R\u00e9sultat en instance d\u2019affectation : b\u00e9n\u00e9fice": {},
+ "1309-R\u00e9sultat en instance d\u2019affectation : perte": {}
+ },
+ "131-R\u00e9sultat net : b\u00e9n\u00e9fice": {},
+ "132-Marge commerciale (MC)": {},
+ "133-Valeur ajout\u00e9e (VA)": {},
+ "134-Exc\u00e9dent brut d\u2019exploitation (EBE)": {},
+ "135-R\u00e9sultat d\u2019exploitation (RE)": {},
+ "136-R\u00e9sultat financier (RF)": {},
+ "137-R\u00e9sultat des activit\u00e9s ordinaires (RAO)": {},
+ "138-R\u00e9sultat hors activit\u00e9s ordinaires (RHAO)": {
+ "1381-R\u00e9sultat de fusion": {},
+ "1382-R\u00e9sultat d\u2019apport partiel d\u2019actif": {},
+ "1383-R\u00e9sultat de scission": {},
+ "1384-R\u00e9sultat de liquidation": {}
+ },
+ "139-R\u00e9sultat net : perte": {}
+ },
+ "14-Subventions d\u2019investissement": {
+ "141-Subventions d\u2019\u00e9quipement": {
+ "1411-\u00c9tat": {},
+ "1412-R\u00e9gions": {},
+ "1413-D\u00e9partements": {},
+ "1414-Communes et collectivit\u00e9s publiques d\u00e9centralis\u00e9es": {},
+ "1415-Entit\u00e9s publiques ou mixtes": {},
+ "1416-Entit\u00e9s et organismes priv\u00e9s": {},
+ "1417-Organismes internationaux": {},
+ "1418-Autres": {}
+ },
+ "148-Autres subventions d\u2019investissement": {}
+ },
+ "15-Provisions r\u00e9glement\u00e9es et fonds assimil\u00e9s": {
+ "151-Amortissements d\u00e9rogatoires": {},
+ "152-Plus-values de cession \u00e0 r\u00e9investir": {},
+ "153-Fonds r\u00e9glement\u00e9s": {
+ "1531-Fonds National": {},
+ "1532-Pr\u00e9l\u00e8vement pour le Budget": {}
+ },
+ "154-Provisions sp\u00e9ciales de r\u00e9\u00e9valuation": {},
+ "155-Provisions r\u00e9glement\u00e9es relatives aux immobilisations": {
+ "1551-Reconstitution des gisements miniers et p\u00e9troliers": {}
+ },
+ "156-Provisions r\u00e9glement\u00e9es relatives aux stocks": {
+ "1561-Hausse de prix": {},
+ "1562-Fluctuation des cours": {}
+ },
+ "157-Provisions pour investissement": {},
+ "158-Autres provisions et fonds r\u00e9glement\u00e9s": {}
+ },
+ "16-Emprunts et dettes assimil\u00e9es": {
+ "161-Emprunts obligataires": {
+ "1611-Emprunts obligataires ordinaires": {},
+ "1612-Emprunts obligataires convertibles en actions": {},
+ "1613-Emprunts obligataires remboursables en actions": {},
+ "1618-Autres emprunts obligataires": {}
+ },
+ "162-Emprunts et dettes aupr\u00e8s des \u00e9tablissements de cr\u00e9dit": {},
+ "163-Avances re\u00e7ues de l\u2019\u00c9tat": {},
+ "164-Avances re\u00e7ues et comptes courants bloqu\u00e9s": {},
+ "165-D\u00e9p\u00f4ts et cautionnements re\u00e7us": {
+ "1651-D\u00e9p\u00f4ts": {},
+ "1652-Cautionnements": {}
+ },
+ "166-Int\u00e9r\u00eats courus": {
+ "1661-Sur emprunts obligataires": {},
+ "1662-Sur emprunts et dettes aupr\u00e8s des \u00e9tablissements de cr\u00e9dit": {},
+ "1663-Sur avances re\u00e7ues de l\u2019\u00c9tat": {},
+ "1664-Sur avances re\u00e7ues et comptes courants bloqu\u00e9s": {},
+ "1665-Sur d\u00e9p\u00f4ts et cautionnements re\u00e7us": {},
+ "1667-Sur avances assorties de conditions particuli\u00e8res": {},
+ "1668-Sur autres emprunts et dettes": {}
+ },
+ "167-Avances assorties de conditions particuli\u00e8res": {
+ "1671-Avances bloqu\u00e9es pour augmentation du capital": {},
+ "1672-Avances conditionn\u00e9es par l\u2019\u00c9tat": {},
+ "1673-Avances conditionn\u00e9es par les autres organismes africains": {},
+ "1674-Avances conditionn\u00e9es par les organismes internationaux": {}
+ },
+ "168-Autres emprunts et dettes": {
+ "1681-Rentes viag\u00e8res capitalis\u00e9es": {},
+ "1682-Billets de fonds": {},
+ "1683-Dettes cons\u00e9cutives \u00e0 des titres emprunt\u00e9s": {},
+ "1684-Emprunts participatifs": {},
+ "1685-Participation des travailleurs aux b\u00e9n\u00e9fices": {},
+ "1686-Emprunts et dettes contract\u00e9s aupr\u00e8s des autres tiers": {}
+ }
+ },
+ "17-Dettes de location acquisition": {
+ "172-Dettes de location acquisition / cr\u00e9dit bail immobilier": {},
+ "173-Dettes de location acquisition / cr\u00e9dit bail mobilier": {},
+ "174-Dettes de location acquisition / location de vente": {},
+ "176-Int\u00e9r\u00eats courus": {
+ "1762-Sur dettes de location acquisition / cr\u00e9dit-bail immobilier": {},
+ "1763-Sur dettes de location acquisition / cr\u00e9dit-bail mobilier": {},
+ "1764-Sur dettes de location acquisition / location-vente": {},
+ "1768-Sur autres dettes de location acquisition": {}
+ },
+ "178-Autres dettes de location acquisition": {}
+ },
+ "18-Dettes li\u00e9es \u00e0 des participations et comptes de liaison des \u00e9tablissements et soci\u00e9t\u00e9s en participation": {
+ "181-Dettes li\u00e9es \u00e0 des participations": {
+ "1811-Dettes li\u00e9es \u00e0 des participations (groupe)": {},
+ "1812-Dettes li\u00e9es \u00e0 des participations (hors groupe)": {}
+ },
+ "182-Dettes li\u00e9es \u00e0 des soci\u00e9t\u00e9s en participation": {},
+ "183-Int\u00e9r\u00eats courus sur dettes li\u00e9es \u00e0 des participations": {},
+ "184-Comptes permanents bloqu\u00e9s des \u00e9tablissements et succursales": {},
+ "185-Comptes permanents non bloqu\u00e9s des \u00e9tablissements et succursales": {},
+ "186-Comptes de liaison charges": {},
+ "187-Comptes de liaison produits": {},
+ "188-Comptes de liaison des soci\u00e9t\u00e9s en participation": {}
+ },
+ "19-Provisions pour risques et charges": {
+ "191-Provisions pour litiges": {},
+ "192-Provisions pour garanties donn\u00e9es aux clients": {},
+ "193-Provisions pour pertes sur march\u00e9s \u00e0 ach\u00e8vement futur": {},
+ "194-Provisions pour pertes de change": {},
+ "195-Provisions pour imp\u00f4ts": {},
+ "196-Provisions pour pensions et obligations similaires": {
+ "1961-Provisions pour pensions et obligations similaires engagement de retraite": {},
+ "1962-Actif du r\u00e9gime de retraite": {}
+ },
+ "197-Provisions pour restructuration": {},
+ "198-Autres provisions pour risques et charges": {
+ "1981-Provisions pour amendes et p\u00e9nalit\u00e9s": {},
+ "1983-Provisions pour propre assureur": {},
+ "1984-Provisions pour d\u00e9mant\u00e8lement et remise en \u00e9tat": {},
+ "1985-Provisions pour droits \u00e0 r\u00e9duction ou avantage en nature (ch\u00e8ques cadeau, cartes de fid\u00e9lit\u00e9...)": {},
+ "1988-Provisions pour divers risques et charges": {}
+ }
+ },
+ "root_type": "Equity"
+ },
+ "2-Comptes d\u2019actif immobilis\u00e9": {
+ "21-Immobilisations incorporelles": {
+ "account_type": "Fixed Asset",
+ "211-Frais de d\u00e9veloppement": {
+ "account_type": "Fixed Asset"
+ },
+ "212-Brevets, licences, concessions et droits similaires": {
+ "account_type": "Fixed Asset",
+ "2121-Brevets": {
+ "account_type": "Fixed Asset"
+ },
+ "2122-Licences": {
+ "account_type": "Fixed Asset"
+ },
+ "2123-Concessions de service public": {
+ "account_type": "Fixed Asset"
+ },
+ "2128-Autres concessions et droits similaires": {
+ "account_type": "Fixed Asset"
+ }
+ },
+ "213-Logiciels et sites internet": {
+ "account_type": "Fixed Asset",
+ "2131-Logiciels": {
+ "account_type": "Fixed Asset"
+ },
+ "2132-Sites internet": {
+ "account_type": "Fixed Asset"
+ }
+ },
+ "214-Marques": {
+ "account_type": "Fixed Asset"
+ },
+ "215-Fonds commercial": {
+ "account_type": "Fixed Asset"
+ },
+ "216-Droit au bail": {
+ "account_type": "Fixed Asset"
+ },
+ "217-Investissements de cr\u00e9ation": {
+ "account_type": "Fixed Asset"
+ },
+ "218-Autres droits et valeurs incorporels": {
+ "account_type": "Fixed Asset",
+ "2181-Frais de prospection et d\u2019\u00e9valuation de ressources min\u00e9rales": {
+ "account_type": "Fixed Asset"
+ },
+ "2182-Co\u00fbts d\u2019obtention du contrat": {
+ "account_type": "Fixed Asset"
+ },
+ "2183-Fichiers clients, notices, titres de journaux et magazines": {
+ "account_type": "Fixed Asset"
+ },
+ "2184-Co\u00fbts des franchises": {
+ "account_type": "Fixed Asset"
+ },
+ "2188-Divers droits et valeurs incorporelles": {
+ "account_type": "Fixed Asset"
+ }
+ },
+ "219-Immobilisations incorporelles en cours": {
+ "account_type": "Fixed Asset",
+ "2191-Frais de d\u00e9veloppement": {
+ "account_type": "Fixed Asset"
+ },
+ "2193-Logiciels et internet": {
+ "account_type": "Fixed Asset"
+ },
+ "2198-Autres droits et valeurs incorporels": {
+ "account_type": "Fixed Asset"
+ }
+ }
+ },
+ "22-Terrains": {
+ "account_type": "Fixed Asset",
+ "221-Terrains agricoles et forestiers": {
+ "account_type": "Fixed Asset",
+ "2211-Terrains d\u2019exploitation agricole": {
+ "account_type": "Fixed Asset"
+ },
+ "2212-Terrains d\u2019exploitation foresti\u00e8re": {
+ "account_type": "Fixed Asset"
+ },
+ "2218-Autres terrains": {
+ "account_type": "Fixed Asset"
+ }
+ },
+ "222-Terrains nus": {
+ "account_type": "Fixed Asset",
+ "2221-Terrains \u00e0 b\u00e2tir": {
+ "account_type": "Fixed Asset"
+ },
+ "2228-Autres terrains nus": {
+ "account_type": "Fixed Asset"
+ }
+ },
+ "223-Terrains b\u00e2tis": {
+ "account_type": "Fixed Asset",
+ "2231-Pour b\u00e2timents industriels et agricoles": {
+ "account_type": "Fixed Asset"
+ },
+ "2232-Pour b\u00e2timents administratifs et commerciaux": {
+ "account_type": "Fixed Asset"
+ },
+ "2234-Pour b\u00e2timents affect\u00e9s aux autres op\u00e9rations professionnelles": {
+ "account_type": "Fixed Asset"
+ },
+ "2235-Pour b\u00e2timents affect\u00e9s aux autres op\u00e9rations non professionnelles": {
+ "account_type": "Fixed Asset"
+ },
+ "2238-Autres terrains b\u00e2tis": {
+ "account_type": "Fixed Asset"
+ }
+ },
+ "224-Travaux de mise en valeur des terrains": {
+ "account_type": "Fixed Asset",
+ "2241-Plantation d\u2019arbres et d\u2019arbustes": {
+ "account_type": "Fixed Asset"
+ },
+ "2245-Am\u00e9liorations du fonds": {
+ "account_type": "Fixed Asset"
+ },
+ "2248-Autres travaux": {
+ "account_type": "Fixed Asset"
+ }
+ },
+ "225-Terrains de carri\u00e8res tr\u00e9fonds": {
+ "account_type": "Fixed Asset",
+ "2251-Carri\u00e8res": {
+ "account_type": "Fixed Asset"
+ }
+ },
+ "226-Terrains am\u00e9nag\u00e9s": {
+ "account_type": "Fixed Asset",
+ "2261-Parkings": {
+ "account_type": "Fixed Asset"
+ }
+ },
+ "227-Terrains mis en concession": {
+ "account_type": "Fixed Asset"
+ },
+ "228-Autres terrains": {
+ "account_type": "Fixed Asset",
+ "2281-Terrains immeubles de placement": {
+ "account_type": "Fixed Asset"
+ },
+ "2285-Terrains des logements affect\u00e9s au personnel": {
+ "account_type": "Fixed Asset"
+ },
+ "2286-Terrains de location acquisition": {
+ "account_type": "Fixed Asset"
+ },
+ "2288-Divers terrains": {
+ "account_type": "Fixed Asset"
+ }
+ },
+ "229-Am\u00e9nagements de terrains en cours": {
+ "account_type": "Fixed Asset",
+ "2291-Terrains agricoles et forestiers": {
+ "account_type": "Fixed Asset"
+ },
+ "2292-Terrains nus": {
+ "account_type": "Fixed Asset"
+ },
+ "2295-Terrains de carri\u00e8res tr\u00e9fonds": {
+ "account_type": "Fixed Asset"
+ },
+ "2298-Autres terrains": {
+ "account_type": "Fixed Asset"
+ }
+ }
+ },
+ "23-B\u00e2timents, installations techniques et agencements": {
+ "231-B\u00e2timents industriels, agricoles, administratifs et commerciaux sur sol propre": {
+ "2311-B\u00e2timents industriels": {},
+ "2312-B\u00e2timents agricoles": {},
+ "2313-B\u00e2timents administratifs et commerciaux": {},
+ "2314-B\u00e2timents affect\u00e9s au logement du personnel": {},
+ "2315-B\u00e2timents immeubles de placement": {},
+ "2316-B\u00e2timents de location acquisition": {}
+ },
+ "232-B\u00e2timents industriels, agricoles, administratifs et commerciaux sur sol d\u2019autrui": {
+ "2321-B\u00e2timents industriels": {},
+ "2322-B\u00e2timents agricoles": {},
+ "2323-B\u00e2timents administratifs et commerciaux": {},
+ "2324-B\u00e2timents affect\u00e9s au logement du personnel": {},
+ "2325-B\u00e2timents immeubles de placement": {},
+ "2326-B\u00e2timents de location acquisition": {}
+ },
+ "233-Ouvrages d\u2019infrastructure": {
+ "2331-Voies de terre": {},
+ "2332-Voies de fer": {},
+ "2333-Voies d\u2019eau": {},
+ "2334-Barrages, Digues": {},
+ "2335-Pistes d\u2019a\u00e9rodrome": {},
+ "2338-Autres ouvrages d\u2019infrastructures": {}
+ },
+ "234-Am\u00e9nagements, agencements et installations techniques": {
+ "2341-Installations complexes sp\u00e9cialis\u00e9es sur sol propre": {},
+ "2342-Installations complexes sp\u00e9cialis\u00e9es sur sol d\u2019autrui": {},
+ "2343-Installations \u00e0 caract\u00e8re sp\u00e9cifique sur sol propre": {},
+ "2344-Installations \u00e0 caract\u00e8re sp\u00e9cifique sur sol d\u2019autrui": {},
+ "2345-Am\u00e9nagements et agencements des b\u00e2timents": {}
+ },
+ "235-Am\u00e9nagements de bureaux": {
+ "2351-Installations g\u00e9n\u00e9rales": {},
+ "2358-Autres am\u00e9nagements de bureaux": {}
+ },
+ "237-B\u00e2timents industriels, agricoles et commerciaux mis en concession": {},
+ "238-Autres installations et agencements": {},
+ "239-B\u00e2timents am\u00e9nagements, agencements et installations en cours": {
+ "2391-B\u00e2timents en cours": {},
+ "2392-Installations en cours": {},
+ "2393-Ouvrages d\u2019infrastructure en cours": {},
+ "2394-Am\u00e9nagements et agencements et installations techniques en cours": {},
+ "2395-Am\u00e9nagements de bureaux en cours": {},
+ "2398-Autres installations et agencements en cours": {}
+ }
+ },
+ "24-Mat\u00e9riel, mobilier et actifs biologiques": {
+ "241-Mat\u00e9riel et outillage industriel et commercial": {
+ "2411-Mat\u00e9riel industriel": {},
+ "2412-Outillage industriel": {},
+ "2413-Mat\u00e9riel commercial": {},
+ "2414-Outillage commercial": {},
+ "2416-Mat\u00e9riel & outillage industriel et commercial de location-acquisition": {}
+ },
+ "242-Mat\u00e9riel et outillage agricole": {
+ "2421-Mat\u00e9riel agricole": {},
+ "2422-Outillage agricole": {},
+ "2426-Mat\u00e9riel & outillage agricole de location-acquisition": {}
+ },
+ "243-Mat\u00e9riel d\u2019emballage r\u00e9cup\u00e9rable et identifiable": {},
+ "244-Mat\u00e9riel et mobilier": {
+ "2441-Mat\u00e9riel de bureau": {},
+ "2442-Mat\u00e9riel informatique": {},
+ "2443-Mat\u00e9riel bureautique": {},
+ "2444-Mobilier de bureau": {},
+ "2445-Mat\u00e9riel et mobilier immeubles de placement": {},
+ "2446-Mat\u00e9riel et mobilier de location acquisition": {},
+ "2447-Mat\u00e9riel et mobilier des logements du personnel": {}
+ },
+ "245-Mat\u00e9riel de transport": {
+ "2451-Mat\u00e9riel automobile": {},
+ "2452-Mat\u00e9riel ferroviaire": {},
+ "2453-Mat\u00e9riel fluvial, lagunaire": {},
+ "2454-Mat\u00e9riel naval": {},
+ "2455-Mat\u00e9riel a\u00e9rien": {},
+ "2456-Mat\u00e9riel de transport de location-acquisition": {},
+ "2457-Mat\u00e9riel hippomobile": {},
+ "2458-Autres mat\u00e9riels de transport": {}
+ },
+ "246-Actifs biologiques": {
+ "2461-Cheptel, animaux de trait": {},
+ "2462-Cheptel, animaux reproducteurs": {},
+ "2463-Animaux de garde": {},
+ "2465-Plantations agricoles": {},
+ "2468-Autres actifs biologiques": {}
+ },
+ "247-Agencements, am\u00e9nagements du mat\u00e9riel et actifs biologiques": {
+ "2471-Agencements et am\u00e9nagements du mat\u00e9riel": {},
+ "2472-Agencements et am\u00e9nagements des actifs biologiques": {},
+ "2478-Autres agencements, am\u00e9nagements du mat\u00e9riel et actifs biologiques": {}
+ },
+ "248-Autres mat\u00e9riels et mobiliers": {
+ "2481-Collections et \u0153uvres d\u2019art": {},
+ "2488-Divers mat\u00e9riels mobiliers": {}
+ },
+ "249-Mat\u00e9riels et actifs biologiques en cours": {
+ "2491-Mat\u00e9riel et outillage industriel et commercial": {},
+ "2492-Mat\u00e9riel et outillage agricole": {},
+ "2493-Mat\u00e9riel d\u2019emballage r\u00e9cup\u00e9rable et identifiable": {},
+ "2494-Mat\u00e9riel et mobilier de bureau": {},
+ "2495-Mat\u00e9riel de transport": {},
+ "2496-Actifs biologiques": {},
+ "2497-Agencements am\u00e9nagements du mat\u00e9riel et actifs biologiques": {},
+ "2498-Autres mat\u00e9riels et actifs biologiques en cours": {}
+ }
+ },
+ "25-Avances et acomptes vers\u00e9s sur immobilisations": {
+ "251-Avances et acomptes vers\u00e9s sur immobilisations incorporelles": {},
+ "252-Avances et acomptes vers\u00e9s sur immobilisations corporelles": {}
+ },
+ "26-Titres de participation": {
+ "261-Titres de participation dans des soci\u00e9t\u00e9s sous contr\u00f4le exclusif": {},
+ "262-Titres de participation dans des soci\u00e9t\u00e9s sous contr\u00f4le conjoint": {},
+ "263-Titres de participation dans des soci\u00e9t\u00e9s conf\u00e9rant une influence notable": {},
+ "265-Participations dans des organismes professionnels": {},
+ "266-Parts dans des groupements d\u2019int\u00e9r\u00eat \u00e9conomique (GIE)": {},
+ "268-Autres titres de participation": {}
+ },
+ "27-Autres immobilisations financi\u00e8res": {
+ "271-Pr\u00eats et cr\u00e9ances": {
+ "2711-Pr\u00eats participatifs": {},
+ "2712-Pr\u00eats aux associ\u00e9s": {},
+ "2713-Billets de fonds": {},
+ "2714-Titres pr\u00eat\u00e9s": {},
+ "2718-Autres pr\u00eats et cr\u00e9ances": {}
+ },
+ "272-Pr\u00eats au personnel": {
+ "2721-Pr\u00eats immobiliers": {},
+ "2722-Pr\u00eats mobiliers et d\u2019installation": {},
+ "2728-Autres pr\u00eats au personnel": {}
+ },
+ "273-Cr\u00e9ances sur l\u2019\u00c9tat": {
+ "2731-Retenues de garantie": {},
+ "2733-Fonds r\u00e9glement\u00e9": {},
+ "2734-Cr\u00e9ances sur le conc\u00e9dant": {},
+ "2738-Autres cr\u00e9ances sur l\u2019\u00c9tat": {}
+ },
+ "274-Titres immobilis\u00e9s": {
+ "2741-Titres immobilis\u00e9s de l\u2019activit\u00e9 de portefeuille (TIAP)": {},
+ "2742-Titres participatifs": {},
+ "2743-Certificats d\u2019investissement": {},
+ "2744-Parts de fonds commun de placement (FCP)": {},
+ "2745-Obligations": {},
+ "2746-Actions ou parts propres": {},
+ "2748-Autres titres immobilis\u00e9s": {}
+ },
+ "275-D\u00e9p\u00f4ts et cautionnements vers\u00e9s": {
+ "2751-D\u00e9p\u00f4ts pour loyers d\u2019avance": {},
+ "2752-D\u00e9p\u00f4ts pour l\u2019\u00e9lectricit\u00e9": {},
+ "2753-D\u00e9p\u00f4ts pour l\u2019eau": {},
+ "2754-D\u00e9p\u00f4ts pour le gaz": {},
+ "2755-D\u00e9p\u00f4ts pour le t\u00e9l\u00e9phone, le t\u00e9lex, la t\u00e9l\u00e9copie": {},
+ "2756-Cautionnements sur march\u00e9s publics": {},
+ "2757-Cautionnements sur autres op\u00e9rations": {},
+ "2758-Autres d\u00e9p\u00f4ts et cautionnements": {}
+ },
+ "276-Int\u00e9r\u00eats courus": {
+ "2761-Pr\u00eats et cr\u00e9ances non commerciales": {},
+ "2762-Pr\u00eats au personnel": {},
+ "2763-Cr\u00e9ances sur l\u2019\u00c9tat": {},
+ "2764-Titres immobilis\u00e9s": {},
+ "2765-D\u00e9p\u00f4ts et cautionnements vers\u00e9s": {},
+ "2767-Cr\u00e9ances rattach\u00e9es \u00e0 des participations": {},
+ "2768-Immobilisations financi\u00e8res diverses": {}
+ },
+ "277-Cr\u00e9ances rattach\u00e9es \u00e0 des participations et avances \u00e0 des GIE": {
+ "2771-Cr\u00e9ances rattach\u00e9es \u00e0 des participations (groupe)": {},
+ "2772-Cr\u00e9ances rattach\u00e9es \u00e0 des participations (hors groupe)": {},
+ "2773-Cr\u00e9ances rattach\u00e9es \u00e0 des soci\u00e9t\u00e9s en participation": {},
+ "2774-Avances \u00e0 des Groupements d\u2019int\u00e9r\u00eat \u00e9conomique (GIE)": {}
+ },
+ "278-Immobilisations financi\u00e8res diverses": {
+ "2781-Cr\u00e9ances diverses groupe": {},
+ "2782-Cr\u00e9ances diverses hors groupe": {},
+ "2784-Banques d\u00e9p\u00f4ts \u00e0 terme": {},
+ "2785-Or et m\u00e9taux pr\u00e9cieux": {},
+ "2788-Autres immobilisations financi\u00e8res": {}
+ }
+ },
+ "28-Amortissements": {
+ "account_type": "Accumulated Depreciation",
+ "281-Amortissements des immobilisations corporelles": {
+ "account_type": "Accumulated Depreciation",
+ "2811-Amortissements des frais de d\u00e9veloppement": {
+ "account_type": "Accumulated Depreciation"
+ },
+ "2812-Amortissements des brevets, licences, concessions et droits similaires": {
+ "account_type": "Accumulated Depreciation"
+ },
+ "2813-Amortissements des logiciels et sites internet": {
+ "account_type": "Accumulated Depreciation"
+ },
+ "2814-Amortissements des marques": {
+ "account_type": "Accumulated Depreciation"
+ },
+ "2815-Amortissements du fonds commercial": {
+ "account_type": "Accumulated Depreciation"
+ },
+ "2816-Amortissements du droit au bail": {
+ "account_type": "Accumulated Depreciation"
+ },
+ "2817-Amortissements des investissements de cr\u00e9ation": {
+ "account_type": "Accumulated Depreciation"
+ },
+ "2818-Amortissements des autres droits et valeurs incorporels": {
+ "account_type": "Accumulated Depreciation"
+ }
+ },
+ "282-Amortissements des terrains": {
+ "2824-Amortissements des travaux de mise en valeur des terrains": {}
+ },
+ "283-Amortissements des b\u00e2timents, installations techniques et agencements": {
+ "2831-Amortissements des b\u00e2timents industriels, agricoles, administratifs et commerciaux sur sol propre": {},
+ "2832-Amortissements des b\u00e2timents industriels, agricoles, administratifs et commerciaux sur sol d\u2019autrui": {},
+ "2833-Amortissements des ouvrages d\u2019infrastructure": {},
+ "2834-Amortissements des am\u00e9nagements, agencements et installations techniques": {},
+ "2835-Amortissements des am\u00e9nagements de bureaux": {},
+ "2837-Amortissements des b\u00e2timents industriels, agricoles et commerciaux mis en concession": {},
+ "2838-Amortissements des autres installations et agencements": {}
+ },
+ "284-Amortissements du mat\u00e9riel": {
+ "2841-Amortissements du mat\u00e9riel et outillage industriel et commercial": {},
+ "2842-Amortissements du mat\u00e9riel et outillage agricole": {},
+ "2843-Amortissements du mat\u00e9riel d\u2019emballage r\u00e9cup\u00e9rable et identifiable": {},
+ "2844-Amortissements du mat\u00e9riel et mobilier": {},
+ "2845-Amortissements du mat\u00e9riel de transport": {},
+ "2846-Amortissements des actifs biologiques": {},
+ "2847-Amortissements des agencements et am\u00e9nagements du mat\u00e9riel et des actifs biologiques": {},
+ "2848-Amortissements des autres mat\u00e9riels": {}
+ }
+ },
+ "29-D\u00e9pr\u00e9ciations des immobilisations": {
+ "291-D\u00e9pr\u00e9ciations des immobilisations incorporelles": {
+ "2911-D\u00e9pr\u00e9ciations des frais de d\u00e9veloppement": {},
+ "2912-D\u00e9pr\u00e9ciations des brevets, licences, concessions et droits similaires": {},
+ "2913-D\u00e9pr\u00e9ciations des logiciels et sites internet": {},
+ "2914-D\u00e9pr\u00e9ciations des marques": {},
+ "2915-D\u00e9pr\u00e9ciations du fonds commercial": {},
+ "2916-D\u00e9pr\u00e9ciations du droit au bail": {},
+ "2917-D\u00e9pr\u00e9ciations des investissements de cr\u00e9ation": {},
+ "2918-D\u00e9pr\u00e9ciations des autres droits et valeurs incorporels": {},
+ "2919-D\u00e9pr\u00e9ciations des immobilisations incorporelles en cours": {}
+ },
+ "292-D\u00e9pr\u00e9ciations des terrains": {
+ "2921-D\u00e9pr\u00e9ciations des terrains agricoles et forestiers": {},
+ "2922-D\u00e9pr\u00e9ciations des terrains nus": {},
+ "2923-D\u00e9pr\u00e9ciations des terrains b\u00e2tis": {},
+ "2924-D\u00e9pr\u00e9ciations des travaux de mise en valeur des terrains": {},
+ "2925-D\u00e9pr\u00e9ciations des terrains de gisement": {},
+ "2926-D\u00e9pr\u00e9ciations des terrains am\u00e9nag\u00e9s": {},
+ "2927-D\u00e9pr\u00e9ciations des terrains mis en concession": {},
+ "2928-D\u00e9pr\u00e9ciations des autres terrains": {},
+ "2929-D\u00e9pr\u00e9ciations des am\u00e9nagements de terrains en cours": {}
+ },
+ "293-D\u00e9pr\u00e9ciations des b\u00e2timents, installations techniques et agencements": {
+ "2931-D\u00e9pr\u00e9ciations des b\u00e2timents industriels, agricoles, administratifs et commerciaux sur sol propre": {},
+ "2932-D\u00e9pr\u00e9ciations des b\u00e2timents industriels, agricoles, administratifs et commerciaux sur sol d\u2019autrui": {},
+ "2933-D\u00e9pr\u00e9ciations des ouvrages d\u2019infrastructures": {},
+ "2934-D\u00e9pr\u00e9ciations des am\u00e9nagements, agencements et installations techniques": {},
+ "2935-D\u00e9pr\u00e9ciations des am\u00e9nagements de bureaux": {},
+ "2937-D\u00e9pr\u00e9ciations des b\u00e2timents industriels, agricoles et commerciaux mis en concession": {},
+ "2938-D\u00e9pr\u00e9ciations des autres installations et agencements": {},
+ "2939-D\u00e9pr\u00e9ciations des b\u00e2timents et installations en cours": {}
+ },
+ "294-D\u00e9pr\u00e9ciations de mat\u00e9riel, du mobilier et de l\u2019actif biologique": {
+ "2941-D\u00e9pr\u00e9ciations du mat\u00e9riel et outillage industriel et commercial": {},
+ "2942-D\u00e9pr\u00e9ciations du mat\u00e9riel et outillage agricole": {},
+ "2943-D\u00e9pr\u00e9ciations du mat\u00e9riel d\u2019emballage r\u00e9cup\u00e9rable et identifiable": {},
+ "2944-D\u00e9pr\u00e9ciations du mat\u00e9riel et mobilier": {},
+ "2945-D\u00e9pr\u00e9ciations du mat\u00e9riel de transport": {},
+ "2946-D\u00e9pr\u00e9ciations des actifs biologiques": {},
+ "2947-D\u00e9pr\u00e9ciations des agencements et am\u00e9nagements du mat\u00e9riel et des actifs biologiques": {},
+ "2948-D\u00e9pr\u00e9ciations des autres mat\u00e9riels": {},
+ "2949-D\u00e9pr\u00e9ciations de mat\u00e9riel en cours": {}
+ },
+ "295-D\u00e9pr\u00e9ciations des avances et acomptes vers\u00e9s sur immobilisations": {
+ "2951-D\u00e9pr\u00e9ciations des avances et acomptes vers\u00e9s sur immobilisations incorporelles": {},
+ "2952-D\u00e9pr\u00e9ciations des avances et acomptes vers\u00e9s sur immobilisations corporelles": {}
+ },
+ "296-D\u00e9pr\u00e9ciations des titres de participation": {
+ "2961-D\u00e9pr\u00e9ciations des titres de participation dans des soci\u00e9t\u00e9s sous contr\u00f4le exclusif": {},
+ "2962-D\u00e9pr\u00e9ciations des titres de participation dans les soci\u00e9t\u00e9s sous contr\u00f4le conjoint": {},
+ "2963-D\u00e9pr\u00e9ciations des titres de participation dans les soci\u00e9t\u00e9s conf\u00e9rant une influence notable": {},
+ "2965-D\u00e9pr\u00e9ciations des participations dans des organismes professionnels": {},
+ "2966-D\u00e9pr\u00e9ciations des parts dans des GIE": {},
+ "2968-D\u00e9pr\u00e9ciations des autres titres de participation": {}
+ },
+ "297-D\u00e9pr\u00e9ciations des autres immobilisations financi\u00e8res": {
+ "2971-D\u00e9pr\u00e9ciations des pr\u00eats et cr\u00e9ances": {},
+ "2972-D\u00e9pr\u00e9ciations des pr\u00eats au personnel": {},
+ "2973-D\u00e9pr\u00e9ciations des cr\u00e9ances sur l\u2019\u00c9tat": {},
+ "2974-D\u00e9pr\u00e9ciations des titres immobilis\u00e9s": {},
+ "2975-D\u00e9pr\u00e9ciations des d\u00e9p\u00f4ts et cautionnements vers\u00e9s": {},
+ "2977-D\u00e9pr\u00e9ciations des cr\u00e9ances rattach\u00e9es \u00e0 des participations et avances \u00e0 des GIE": {},
+ "2978-D\u00e9pr\u00e9ciations des cr\u00e9ances financi\u00e8res diverses": {}
+ }
+ },
+ "root_type": "Asset"
+ },
+ "3-Comptes de Stocks": {
+ "31-Marchandises": {
+ "311-Marchandises A": {
+ "3111-Marchandises A1": {},
+ "3112-Marchandises A2": {}
+ },
+ "312-Marchandises B": {
+ "3121-Marchandises B1": {},
+ "3122-Marchandises B2": {}
+ },
+ "313-Actifs biologiques": {
+ "3131-Animaux": {},
+ "3132-V\u00e9g\u00e9taux": {}
+ },
+ "318-Marchandises hors activit\u00e9s ordinaires (HAO)": {}
+ },
+ "32-Mati\u00e8res premi\u00e8res et fournitures li\u00e9es": {
+ "321-Mati\u00e8res A": {},
+ "322-Mati\u00e8res B": {},
+ "323-Fournitures (A, B)": {}
+ },
+ "33-Autres approvisionnements": {
+ "331-Mati\u00e8res consommables": {},
+ "332-Fournitures d\u2019atelier et d\u2019usine": {},
+ "333-Fournitures de magasin": {},
+ "334-Fournitures de bureau": {},
+ "335-Emballages": {
+ "3351-Emballages perdus": {},
+ "3352-Emballages r\u00e9cup\u00e9rables non identifiables": {},
+ "3353-Emballages \u00e0 usage mixte": {},
+ "3358-Autres emballages": {}
+ },
+ "338-Autres mati\u00e8res": {}
+ },
+ "34-Produits en cours": {
+ "341-Produits en cours": {
+ "3411-Produits en cours P1": {},
+ "3412-Produits en cours P2": {}
+ },
+ "342-Travaux en cours": {
+ "3421-Travaux en cours T1": {},
+ "3422-Travaux en cours T2": {}
+ },
+ "343-Produits interm\u00e9diaires en cours": {
+ "3431-Produits interm\u00e9diaires A": {},
+ "3432-Produits interm\u00e9diaires B": {}
+ },
+ "344-Produits r\u00e9siduels en cours": {
+ "3441-Produits r\u00e9siduels A": {},
+ "3442-Produits r\u00e9siduels B": {}
+ },
+ "345-Actifs biologiques en cours": {
+ "3451-Animaux": {},
+ "3452-V\u00e9g\u00e9taux": {}
+ }
+ },
+ "35-Services en cours": {
+ "351-\u00c9tudes en cours": {
+ "3511-\u00c9tudes en cours E1": {},
+ "3512-\u00c9tudes en cours E2": {}
+ },
+ "352-Prestations de services en cours": {
+ "3521-Prestations de services S1": {},
+ "3522-Prestations de services S2": {}
+ }
+ },
+ "36-Produits finis": {
+ "361-Produits finis A": {},
+ "362-Produits finis B": {},
+ "363-Actifs biologiques": {
+ "3631-Animaux": {},
+ "3632-V\u00e9g\u00e9taux": {},
+ "3638-Autres stocks (activit\u00e9s annexes)": {}
+ }
+ },
+ "37-Produits interm\u00e9diaires et r\u00e9siduels": {
+ "371-Produits interm\u00e9diaires": {
+ "3711-Produits interm\u00e9diaires A": {},
+ "3712-Produits interm\u00e9diaires B": {}
+ },
+ "372-Produits r\u00e9siduels": {
+ "3721-D\u00e9chets": {},
+ "3722-Rebuts": {},
+ "3723-Mati\u00e8res de R\u00e9cup\u00e9ration": {}
+ },
+ "373-Actifs biologiques": {
+ "3731-Animaux": {},
+ "3732-V\u00e9g\u00e9taux": {},
+ "3738-Autres stocks (activit\u00e9s annexes)": {}
+ }
+ },
+ "38-Stocks en cours de route, en consignation ou en d\u00e9p\u00f4t": {
+ "account_type": "Stock",
+ "381-Marchandises en cours de route": {},
+ "382-Mati\u00e8res premi\u00e8res et fournitures li\u00e9es en cours de route": {},
+ "383-Autres approvisionnements en cours de route": {},
+ "386-Produits finis en cours de route": {},
+ "387-Stock en consignation ou en d\u00e9p\u00f4t": {
+ "3871-Stock en consignation": {},
+ "3872-Stock en d\u00e9p\u00f4t": {}
+ },
+ "388-Stock provenant d\u2019immobilisations mises hors service ou au rebut": {}
+ },
+ "39-D\u00e9pr\u00e9ciations des stocks et encours de production": {
+ "391-D\u00e9pr\u00e9ciations des stocks de marchandises": {},
+ "392-D\u00e9pr\u00e9ciations des stocks de mati\u00e8res premi\u00e8res et fournitures li\u00e9es": {},
+ "393-D\u00e9pr\u00e9ciations des stocks d\u2019autres approvisionnements": {},
+ "394-D\u00e9pr\u00e9ciations des productions en cours": {},
+ "395-D\u00e9pr\u00e9ciations des services en cours": {},
+ "396-D\u00e9pr\u00e9ciations des stocks de produits finis": {},
+ "397-D\u00e9pr\u00e9ciations des stocks de produits interm\u00e9diaires et r\u00e9siduels": {},
+ "398-D\u00e9pr\u00e9ciations des stocks en cours de route, en consignation ou en d\u00e9p\u00f4t": {}
+ },
+ "root_type": "Asset"
+ },
+ "4-Comptes de Tiers (ACTIF)": {
+ "40-Fournisseurs et comptes rattach\u00e9s (ACTIF)": {
+ "409-Fournisseurs d\u00e9biteurs": {
+ "4091-Fournisseurs Avances et acomptes vers\u00e9s": {},
+ "4092-Fournisseurs Groupe avances et acomptes vers\u00e9s": {},
+ "4093-Fournisseurs Sous-traitants avances et acomptes vers\u00e9s": {},
+ "4094-Fournisseurs Cr\u00e9ances pour emballages et mat\u00e9riels \u00e0 rendre": {},
+ "4098-Fournisseurs Rabais, remises, ristournes et autres avoirs \u00e0 obtenir": {}
+ }
+ },
+ "41-Clients et comptes rattach\u00e9s (ACTIF)": {
+ "411-Clients": {
+ "4111-Clients": {
+ "account_type": "Receivable"
+ },
+ "4112-Clients groupe": {
+ "account_type": "Receivable"
+ },
+ "4114-Clients, \u00c9tat et Collectivit\u00e9s publiques": {
+ "account_type": "Receivable"
+ },
+ "4115-Clients, organismes internationaux": {
+ "account_type": "Receivable"
+ },
+ "4116-Clients, r\u00e9serve de propri\u00e9t\u00e9": {
+ "account_type": "Receivable"
+ },
+ "4117-Client, retenues de garantie": {
+ "account_type": "Receivable"
+ },
+ "4118-Clients, d\u00e9gr\u00e8vement de taxes sur la valeur ajout\u00e9e (TVA)": {
+ "account_type": "Receivable"
+ },
+ "account_type": "Receivable"
+ },
+ "412-Clients, effets \u00e0 recevoir en portefeuille": {
+ "4121-Clients, effets \u00e0 recevoir": {
+ "account_type": "Receivable"
+ },
+ "4122-Clients Groupe, effets \u00e0 recevoir": {
+ "account_type": "Receivable"
+ },
+ "4124-\u00c9tat et Collectivit\u00e9s publiques, effets \u00e0 recevoir": {
+ "account_type": "Receivable"
+ },
+ "4125-Organismes Internationaux, effets \u00e0 recevoir": {
+ "account_type": "Receivable"
+ },
+ "account_type": "Receivable"
+ },
+ "413-Clients, ch\u00e8ques, effets et autres valeurs impay\u00e9es": {
+ "4131-Clients, ch\u00e8ques impay\u00e9s": {
+ "account_type": "Receivable"
+ },
+ "4132-Clients, effets impay\u00e9s": {
+ "account_type": "Receivable"
+ },
+ "4133-Clients, cartes de cr\u00e9dit impay\u00e9es": {
+ "account_type": "Receivable"
+ },
+ "4138-Clients, autres valeurs impay\u00e9es": {
+ "account_type": "Receivable"
+ },
+ "account_type": "Receivable"
+ },
+ "414-Cr\u00e9ances sur cessions courantes d\u2019immobilisations": {
+ "4141-Cr\u00e9ances en compte, immobilisations incorporelles": {
+ "account_type": "Receivable"
+ },
+ "4142-Cr\u00e9ances en compte, immobilisations corporelles": {
+ "account_type": "Receivable"
+ },
+ "4146-Effets \u00e0 recevoir, immobilisations incorporelles": {
+ "account_type": "Receivable"
+ },
+ "4147-Effets \u00e0 recevoir, immobilisations corporelles": {
+ "account_type": "Receivable"
+ },
+ "account_type": "Receivable"
+ },
+ "415-Clients, effets escompt\u00e9s non \u00e9chus": {
+ "account_type": "Receivable"
+ },
+ "416-Cr\u00e9ances clients litigieuses ou douteuses": {
+ "4161-Cr\u00e9ances litigieuses": {
+ "account_type": "Receivable"
+ },
+ "4162-Cr\u00e9ances douteuses": {
+ "account_type": "Receivable"
+ },
+ "account_type": "Receivable"
+ },
+ "418-Clients, produits \u00e0 recevoir": {
+ "4181-Clients, factures \u00e0 \u00e9tablir": {
+ "account_type": "Receivable"
+ },
+ "4186-Clients, int\u00e9r\u00eats courus": {
+ "account_type": "Receivable"
+ },
+ "account_type": "Receivable"
+ },
+ "account_type": "Receivable"
+ },
+ "42-Personnel (ACTIF)": {
+ "421-Personnel, avances et acomptes": {
+ "4211-Personnel, avances": {},
+ "4212-Personnel, acomptes": {},
+ "4213-Frais avanc\u00e9s et fournitures au personnel": {}
+ }
+ },
+ "43-Organismes sociaux (ACTIF)": {
+ "431-S\u00e9curit\u00e9 sociale": {
+ "4311-Prestations familiales": {},
+ "4312-Accidents de travail": {},
+ "4313-Caisse de retraite obligatoire": {},
+ "4314-Caisse de retraite facultative": {},
+ "4318-Autres cotisations sociales": {}
+ },
+ "432-Caisses de retraite compl\u00e9mentaire": {},
+ "433-Autres organismes sociaux": {
+ "4331-Mutuelle": {},
+ "4332-Assurances retraite": {},
+ "4333-Assurances et organismes de sant\u00e9": {}
+ },
+ "438-Organismes sociaux, charges \u00e0 payer et produits \u00e0 recevoir": {
+ "4387-Produits \u00e0 recevoir": {}
+ }
+ },
+ "44-\u00c9tat et collectivit\u00e9s publiques (ACTIF)": {
+ "443-\u00c9tat, TVA factur\u00e9e": {
+ "4431-TVA factur\u00e9e sur ventes": {},
+ "4432-TVA factur\u00e9e sur prestations de services": {},
+ "4433-TVA factur\u00e9e sur travaux": {},
+ "4434-TVA factur\u00e9e sur production livr\u00e9e \u00e0 soi-m\u00eame": {},
+ "4435-TVA sur factures \u00e0 \u00e9tablir": {}
+ },
+ "445-\u00c9tat, TVA r\u00e9cup\u00e9rable": {
+ "4451-TVA r\u00e9cup\u00e9rable sur immobilisations": {},
+ "4452-TVA r\u00e9cup\u00e9rable sur achats": {},
+ "4453-TVA r\u00e9cup\u00e9rable sur transport": {},
+ "4454-TVA r\u00e9cup\u00e9rable sur services ext\u00e9rieurs et autres charges": {},
+ "4455-TVA r\u00e9cup\u00e9rable sur factures non parvenues": {},
+ "4456-TVA transf\u00e9r\u00e9e par d\u2019autres entit\u00e9s": {}
+ },
+ "448-\u00c9tat, charges \u00e0 payer et produits \u00e0 recevoir": {
+ "4486-Charges \u00e0 payer": {},
+ "4487-Produits \u00e0 recevoir": {}
+ },
+ "449-\u00c9tat, cr\u00e9ances et dettes diverses": {
+ "4491-\u00c9tat, obligations cautionn\u00e9es": {},
+ "4492-\u00c9tat, avances et acomptes vers\u00e9s sur imp\u00f4ts": {},
+ "4493-\u00c9tat, fonds de dotation \u00e0 recevoir": {},
+ "4494-\u00c9tat, subventions investissement \u00e0 recevoir": {},
+ "4495-\u00c9tat, subventions d\u2019exploitation \u00e0 recevoir": {},
+ "4496-\u00c9tat, subventions d\u2019\u00e9quilibre \u00e0 recevoir": {},
+ "4497-\u00c9tat, avances sur subventions": {},
+ "4499-\u00c9tat, fonds r\u00e9glement\u00e9s provisionn\u00e9s": {}
+ }
+ },
+ "45-Organismes internationaux (ACTIF)": {
+ "451-Op\u00e9rations avec les organismes africains": {},
+ "452-Op\u00e9rations avec les autres organismes internationaux": {},
+ "458-Organismes internationaux, fonds de dotation et subventions \u00e0 recevoir": {
+ "4581-Organismes internationaux, fonds de dotation \u00e0 recevoir": {},
+ "4582-Organismes internationaux, subventions \u00e0 recevoir": {}
+ }
+ },
+ "46-Apporteurs, associ\u00e9s et groupe (ACTIF)": {
+ "461-Apporteurs, op\u00e9rations sur le capital": {
+ "4613-Apporteurs, capital appel\u00e9, non vers\u00e9": {},
+ "4614-Apporteurs, compte d\u2019apport, op\u00e9rations de restructuration (fusion...)": {},
+ "4618-Apporteurs, titres \u00e0 \u00e9changer": {}
+ },
+ "467-Apporteurs, restant d\u00fb sur capital appel\u00e9": {}
+ },
+ "47-D\u00e9biteurs et cr\u00e9diteurs divers (ACTIF)": {
+ "472-Cr\u00e9ances et dettes sur titres de placement": {
+ "4721-Cr\u00e9ances sur cessions de titres de placement": {},
+ "4726-Versements restant \u00e0 effectuer sur titres de placement non lib\u00e9r\u00e9s": {}
+ },
+ "473-Interm\u00e9diaires Op\u00e9rations faites pour compte de tiers": {
+ "4731-Mandants": {},
+ "4732-Mandataires": {},
+ "4733-Commettants": {},
+ "4734-Commissionnaires": {},
+ "4739-\u00c9tat, Collectivit\u00e9s publiques, fonds global d\u2019allocation": {}
+ },
+ "474-Compte de r\u00e9partition p\u00e9riodique des charges et des produits": {
+ "4747-Compte de r\u00e9partition p\u00e9riodique des produits": {}
+ },
+ "475-Compte transitoire, ajustement sp\u00e9cial li\u00e9 \u00e0 la r\u00e9vision du SYSCOHADA": {
+ "4751-Compte actif": {
+ "account_type": "Temporary"
+ }
+ },
+ "476-Charges constat\u00e9es d\u2019avance": {},
+ "478-\u00c9carts de conversion actif": {
+ "4781-Diminution des cr\u00e9ances d\u2019exploitation": {},
+ "4782-Diminution des cr\u00e9ances financi\u00e8res": {},
+ "4783-Augmentation des dettes d\u2019exploitation": {},
+ "4784-Augmentation des dettes financi\u00e8res": {},
+ "4786-Diff\u00e9rences d\u2019\u00e9valuation sur instruments de tr\u00e9sorerie": {},
+ "4788-Diff\u00e9rences compens\u00e9es par couverture de change": {}
+ }
+ },
+ "48-Cr\u00e9ances et dettes hors activit\u00e9s ordinaires (ACTIF)": {
+ "485-Cr\u00e9ances sur cessions d\u2019immobilisations": {
+ "4851-En compte, immobilisations incorporelles": {},
+ "4852-En compte, immobilisations corporelles": {},
+ "4853-Effets \u00e0 recevoir, immobilisations incorporelles": {},
+ "4854-Effets \u00e0 recevoir, immobilisations corporelles": {},
+ "4855-Effets escompt\u00e9s non \u00e9chus": {},
+ "4857-Retenues de garantie": {},
+ "4858-Factures \u00e0 \u00e9tablir": {}
+ },
+ "488-Autres cr\u00e9ances hors activit\u00e9s ordinaires (HAO)": {}
+ },
+ "49-D\u00e9pr\u00e9ciations et provisions pour risques \u00e0 court terme (tiers) (ACTIF)": {
+ "491-D\u00e9pr\u00e9ciations des comptes clients": {
+ "4911-Cr\u00e9ances litigieuses": {},
+ "4912-Cr\u00e9ances douteuses": {}
+ },
+ "495-D\u00e9pr\u00e9ciations des comptes organismes internationaux": {},
+ "496-D\u00e9pr\u00e9ciations des comptes apporteurs, associ\u00e9s et groupe": {
+ "4962-Associ\u00e9s, comptes courants": {},
+ "4963-Associ\u00e9s, op\u00e9rations faites en commun": {},
+ "4966-Groupe, comptes courants": {}
+ },
+ "497-D\u00e9pr\u00e9ciations des comptes d\u00e9biteurs divers": {},
+ "498-D\u00e9pr\u00e9ciations des comptes de cr\u00e9ances HAO": {
+ "4985-Cr\u00e9ances sur cessions d\u2019immobilisations": {},
+ "4986-Cr\u00e9ances sur cessions de titres de placement": {},
+ "4988-Autres cr\u00e9ances HAO": {}
+ },
+ "499-Provisions pour risques \u00e0 court terme": {
+ "4991-Sur op\u00e9rations d\u2019exploitation": {},
+ "4997-Sur op\u00e9rations financi\u00e8res": {},
+ "4998-Sur op\u00e9rations HAO": {}
+ }
+ },
+ "root_type": "Asset"
+ },
+ "4-Comptes de Tiers (PASSIF)": {
+ "40-Fournisseurs et comptes rattach\u00e9s (PASSIF)": {
+ "401-Fournisseurs, dettes en compte": {
+ "4011-Fournisseurs": {
+ "account_type": "Payable"
+ },
+ "4012-Fournisseurs groupe": {
+ "account_type": "Payable"
+ },
+ "4013-Fournisseurs sous-traitants": {
+ "account_type": "Payable"
+ },
+ "4016-Fournisseurs, r\u00e9serve de propri\u00e9t\u00e9": {
+ "account_type": "Payable"
+ },
+ "4017-Fournisseur, retenues de garantie": {
+ "account_type": "Payable"
+ },
+ "account_type": "Payable"
+ },
+ "402-Fournisseurs, effets \u00e0 payer": {
+ "4021-Fournisseurs Effets \u00e0 payer": {
+ "account_type": "Payable"
+ },
+ "4022-Fournisseurs Groupe, effets \u00e0 payer": {
+ "account_type": "Payable"
+ },
+ "4023-Fournisseurs Sous-traitants, effets \u00e0 payer": {
+ "account_type": "Payable"
+ },
+ "account_type": "Payable"
+ },
+ "404-Fournisseurs, acquisitions courantes d\u2019immobilisations": {
+ "4041-Fournisseurs Dettes en comptes, immobilisations incorporelles": {
+ "account_type": "Payable"
+ },
+ "4042-Fournisseurs Dettes en comptes, immobilisations corporelles": {
+ "account_type": "Payable"
+ },
+ "4046-Fournisseurs Effets \u00e0 payer, immobilisations incorporelles": {
+ "account_type": "Payable"
+ },
+ "4047-Fournisseurs Effets \u00e0 payer, immobilisations corporelles": {
+ "account_type": "Payable"
+ },
+ "account_type": "Payable"
+ },
+ "408-Fournisseurs, factures non parvenues": {
+ "4081-Fournisseurs": {
+ "account_type": "Stock Received But Not Billed"
+ },
+ "4082-Fournisseurs groupe": {
+ "account_type": "Stock Received But Not Billed"
+ },
+ "4083-Fournisseurs sous-traitants": {
+ "account_type": "Stock Received But Not Billed"
+ },
+ "4086-Fournisseurs, int\u00e9r\u00eats courus": {
+ "account_type": "Stock Received But Not Billed"
+ },
+ "account_type": "Stock Received But Not Billed"
+ },
+ "account_type": "Payable"
+ },
+ "41-Clients et comptes rattach\u00e9s (PASSIF)": {
+ "419-Clients cr\u00e9diteurs": {
+ "4191-Clients, avances et acomptes re\u00e7us": {},
+ "4192-Clients groupe, avances et acomptes re\u00e7us": {},
+ "4194-Clients, dettes pour emballages et mat\u00e9riels consign\u00e9s": {},
+ "4198-Clients, rabais, remises, ristournes et autres avoirs \u00e0 accorder": {}
+ }
+ },
+ "42-Personnel (PASSIF)": {
+ "422-Personnel, r\u00e9mun\u00e9rations dues": {},
+ "423-Personnel, oppositions, saisies-arr\u00eats": {
+ "4231-Personnel, oppositions": {},
+ "4232-Personnel, saisies-arr\u00eats": {},
+ "4233-Personnel, avis \u00e0 tiers d\u00e9tenteur": {}
+ },
+ "424-Personnel, \u0153uvres sociales internes": {
+ "4241-Assistance m\u00e9dicale": {},
+ "4242-Allocations familiales": {},
+ "4245-Organismes sociaux rattach\u00e9s \u00e0 l\u2019entit\u00e9": {},
+ "4248-Autres \u0153uvres sociales internes": {}
+ },
+ "425-Repr\u00e9sentants du personnel": {
+ "4251-D\u00e9l\u00e9gu\u00e9s du personnel": {},
+ "4252-Syndicats et Comit\u00e9s d\u2019entreprises, d\u2019\u00c9tablissement": {},
+ "4258-Autres repr\u00e9sentants du personnel": {}
+ },
+ "426-Personnel, participation aux b\u00e9n\u00e9fices et au capital": {
+ "4261-Participation aux b\u00e9n\u00e9fices": {},
+ "4264-Participation au capital": {}
+ },
+ "427-Personnel d\u00e9p\u00f4ts": {},
+ "428-Personnel, charges \u00e0 payer et produits \u00e0 recevoir": {
+ "4281-Dettes provisionn\u00e9es pour cong\u00e9s \u00e0 payer": {},
+ "4286-Autres charges \u00e0 payer": {},
+ "4287-Produits \u00e0 recevoir": {}
+ }
+ },
+ "43-Organismes sociaux (PASSIF)": {
+ "438-Organismes sociaux, charges \u00e0 payer et produits \u00e0 recevoir": {
+ "4381-Charges sociales sur gratifications \u00e0 payer": {},
+ "4382-Charges sociales sur cong\u00e9s \u00e0 payer": {},
+ "4386-Autres charges \u00e0 payer": {}
+ }
+ },
+ "44-\u00c9tat et collectivit\u00e9s publiques (PASSIF)": {
+ "441-\u00c9tat, imp\u00f4t sur les b\u00e9n\u00e9fices": {},
+ "442-\u00c9tat, autres imp\u00f4ts et taxes": {
+ "4421-Imp\u00f4ts et taxes d\u2019\u00c9tat": {},
+ "4422-Imp\u00f4ts et taxes pour les collectivit\u00e9s publiques": {},
+ "4423-Imp\u00f4ts et taxes recouvrables sur des obligataires": {},
+ "4424-Imp\u00f4ts et taxes recouvrables sur des associ\u00e9s": {},
+ "4426-Droits de douane": {},
+ "4428-Autres imp\u00f4ts et taxes": {}
+ },
+ "444-\u00c9tat, TVA due ou cr\u00e9dit de TVA": {
+ "4441-\u00c9tat, TVA due": {},
+ "4449-\u00c9tat, cr\u00e9dit de TVA \u00e0 reporter": {}
+ },
+ "446-\u00c9tat, autres taxes sur le chiffre d\u2019affaires": {},
+ "447-\u00c9tat, imp\u00f4ts retenus \u00e0 la source": {
+ "4471-Imp\u00f4t G\u00e9n\u00e9ral sur le revenu": {},
+ "4472-Imp\u00f4ts sur salaires": {},
+ "4473-Contribution nationale": {},
+ "4474-Contribution nationale de solidarit\u00e9": {},
+ "4478-Autres imp\u00f4ts et contributions": {}
+ }
+ },
+ "46-Apporteurs, associ\u00e9s et groupe (PASSIF)": {
+ "461-Apporteurs, op\u00e9rations sur le capital (PASSIF)": {
+ "4611-Apporteurs, apports en nature": {},
+ "4612-Apporteurs, apports en num\u00e9raire": {},
+ "4615-Apporteurs, versements re\u00e7us sur augmentation de capital": {},
+ "4616-Apporteurs, versements anticip\u00e9s": {},
+ "4617-Apporteurs d\u00e9faillants": {},
+ "4619-Apporteurs, capital \u00e0 rembourser": {}
+ },
+ "462-Associ\u00e9s, comptes courants": {
+ "4621-Principal": {},
+ "4626-Int\u00e9r\u00eats courus": {}
+ },
+ "463-Associ\u00e9s, op\u00e9rations faites en commun et GIE": {
+ "4631-Op\u00e9rations courantes": {},
+ "4636-Int\u00e9r\u00eats courus": {}
+ },
+ "465-Associ\u00e9s, dividendes \u00e0 payer": {},
+ "466-Groupe, comptes courants": {}
+ },
+ "47-D\u00e9biteurs et cr\u00e9diteurs divers (PASSIF)": {
+ "471-D\u00e9biteurs et cr\u00e9diteurs divers": {
+ "4711-D\u00e9biteurs divers": {},
+ "4712-Cr\u00e9diteurs divers": {},
+ "4713-Obligataires": {},
+ "4715-R\u00e9mun\u00e9rations d\u2019administrateurs": {},
+ "4716-Compte d\u2019affacturage": {},
+ "4717-D\u00e9biteurs divers retenues de garantie": {},
+ "4718-Apport, compte de fusion et op\u00e9rations assimil\u00e9es": {},
+ "4719-Bons de souscription d\u2019actions et d\u2019obligations": {}
+ },
+ "474-Compte de r\u00e9partition p\u00e9riodique des charges et des produits (PASSIF)": {
+ "4746-Compte de r\u00e9partition p\u00e9riodique des charges": {}
+ },
+ "475-Compte transitoire, ajustement sp\u00e9cial li\u00e9 \u00e0 la r\u00e9vision du SYSCOHADA (PASSIF)": {
+ "4752-Compte passif": {}
+ },
+ "477-Produits constat\u00e9s d\u2019avance": {},
+ "479-\u00c9carts de conversion passif": {
+ "4791-Augmentation des cr\u00e9ances d\u2019exploitation": {},
+ "4792-Augmentation des cr\u00e9ances financi\u00e8res": {},
+ "4793-Diminution des dettes d\u2019exploitation": {},
+ "4794-Diminution des dettes financi\u00e8res": {},
+ "4797-Diff\u00e9rences d\u2019\u00e9valuation sur instruments de tr\u00e9sorerie": {},
+ "4798-Diff\u00e9rences compens\u00e9es par couverture de change": {}
+ }
+ },
+ "48-Cr\u00e9ances et dettes hors activit\u00e9s ordinaires (HAO) (PASSIF)": {
+ "481-Fournisseurs d\u2019investissements": {
+ "4811-Immobilisations incorporelles": {},
+ "4812-Immobilisations corporelles": {},
+ "4813-Versements restant \u00e0 effectuer sur titres de participation et titres immobilis\u00e9s non lib\u00e9r\u00e9s": {},
+ "4816-R\u00e9serve de propri\u00e9t\u00e9": {},
+ "4817-Retenues de garantie": {},
+ "4818-Factures non parvenues": {}
+ },
+ "482-Fournisseurs d\u2019investissements, effets \u00e0 payer": {
+ "4821-Immobilisations incorporelles": {},
+ "4822-Immobilisations corporelles": {}
+ },
+ "484-Autres dettes hors activit\u00e9s ordinaires (HAO)": {
+ "4887-Produits": {}
+ }
+ },
+ "49-D\u00e9pr\u00e9ciations et provisions pour risques \u00e0 court terme (tiers) (PASSIF)": {
+ "490-D\u00e9pr\u00e9ciations des comptes fournisseurs": {},
+ "492-D\u00e9pr\u00e9ciations des comptes personnel": {},
+ "493-D\u00e9pr\u00e9ciations des comptes organismes sociaux": {},
+ "494-D\u00e9pr\u00e9ciations des comptes \u00c9tat et collectivit\u00e9s publiques": {},
+ "495-D\u00e9pr\u00e9ciations des comptes organismes internationaux": {}
+ },
+ "root_type": "Liability"
+ },
+ "5-Comptes de tr\u00e9sorerie": {
+ "50-Titres de placement": {
+ "501-Titres du tr\u00e9sor et bons de caisse \u00e0 court terme": {
+ "5011-Titres du Tr\u00e9sor \u00e0 court terme": {},
+ "5012-Titres d\u2019organismes financiers": {},
+ "5013-Bons de caisse \u00e0 court terme": {},
+ "5016-Frais d\u2019acquisition des titres de tr\u00e9sor et bons de caisse": {}
+ },
+ "502-Actions": {
+ "5021-Actions ou parts propres": {},
+ "5022-Actions cot\u00e9es": {},
+ "5023-Actions non cot\u00e9es": {},
+ "5024-Actions d\u00e9membr\u00e9es (certificats d\u2019investissement, droits de vote)": {},
+ "5025-Autres actions": {},
+ "5026-Frais d\u2019acquisition des actions": {}
+ },
+ "503-Obligations": {
+ "5031-Obligations \u00e9mises par la soci\u00e9t\u00e9 et rachet\u00e9es par elle": {},
+ "5032-Obligations cot\u00e9es": {},
+ "5033-Obligations non cot\u00e9es": {},
+ "5035-Autres obligations": {},
+ "5036-Frais d\u2019acquisition des obligations": {}
+ },
+ "504-Bons de souscription": {
+ "5042-Bons de souscription d\u2019actions": {},
+ "5043-Bons de souscription d\u2019obligations": {}
+ },
+ "505-Titres n\u00e9gociables hors r\u00e9gion": {},
+ "506-Int\u00e9r\u00eats courus": {
+ "5061-Titres du Tr\u00e9sor et bons de caisse \u00e0 court terme": {},
+ "5062-Actions": {},
+ "5063-Obligations": {}
+ },
+ "508-Autres titres de placement et cr\u00e9ances assimil\u00e9es": {}
+ },
+ "51-Valeurs \u00e0 encaisser": {
+ "511-Effets \u00e0 encaisser": {},
+ "512-Effets \u00e0 l\u2019encaissement": {},
+ "513-Ch\u00e8ques \u00e0 encaisser": {},
+ "514-Ch\u00e8ques \u00e0 l\u2019encaissement": {},
+ "515-Cartes de cr\u00e9dit \u00e0 encaisser": {},
+ "518-Autres valeurs \u00e0 l\u2019encaissement": {
+ "5181-Warrants": {},
+ "5182-Billets de fonds": {},
+ "5185-Ch\u00e8ques de voyage": {},
+ "5186-Coupons \u00e9chus": {},
+ "5187-Int\u00e9r\u00eats \u00e9chus des obligations": {}
+ }
+ },
+ "52-Banques": {
+ "521-Banques locales": {
+ "5211-Banques en monnaie nationale": {
+ "account_type": "Bank"
+ },
+ "5215-Banques en devises": {
+ "account_type": "Bank"
+ },
+ "account_type": "Bank"
+ },
+ "522-Banques autres \u00c9tats r\u00e9gion": {},
+ "523-Banques autres \u00c9tats zone mon\u00e9taire": {},
+ "524-Banques hors zone mon\u00e9taire": {},
+ "525-Banques d\u00e9p\u00f4t \u00e0 terme": {},
+ "526-Banques, int\u00e9r\u00eats courus": {
+ "5261-Banque, int\u00e9r\u00eats courus, charges \u00e0 payer": {},
+ "5267-Banque, int\u00e9r\u00eats courus, produits \u00e0 recevoir": {}
+ }
+ },
+ "53-\u00c9tablissements financiers et assimil\u00e9s": {
+ "531-Ch\u00e8ques postaux": {},
+ "532-Tr\u00e9sor": {},
+ "533-Soci\u00e9t\u00e9s de gestion et d\u2019interm\u00e9diation (SGI)": {},
+ "536-\u00c9tablissements financiers, int\u00e9r\u00eats courus": {},
+ "538-Autres organismes financiers": {}
+ },
+ "54-Instruments de tr\u00e9sorerie": {
+ "541-Options de taux d\u2019int\u00e9r\u00eat": {},
+ "542-Options de taux de change": {},
+ "543-Options de taux boursiers": {},
+ "544-Instruments de march\u00e9s \u00e0 terme": {},
+ "545-Avoirs d\u2019or et autres m\u00e9taux pr\u00e9cieux": {}
+ },
+ "55-Instruments de monnaie \u00e9lectronique": {
+ "551-Monnaie \u00e9lectronique carte carburant": {},
+ "552-Monnaie \u00e9lectronique t\u00e9l\u00e9phone portable": {},
+ "553-Monnaie \u00e9lectronique carte p\u00e9age": {},
+ "554-Porte-monnaie \u00e9lectronique": {},
+ "558-Autres instruments de monnaies \u00e9lectroniques": {}
+ },
+ "56-Banques, cr\u00e9dits de tr\u00e9sorerie et d\u2019escompte": {
+ "561-Cr\u00e9dits de tr\u00e9sorerie": {},
+ "564-Escompte de cr\u00e9dits de campagne": {},
+ "565-Escompte de cr\u00e9dits ordinaires": {},
+ "566-Banques, cr\u00e9dits de tr\u00e9sorerie, int\u00e9r\u00eats courus": {}
+ },
+ "57-Caisse": {
+ "571-Caisse si\u00e8ge social": {
+ "5711-Caisse en monnaie nationale": {},
+ "5712-Caisse en devises": {}
+ },
+ "572-Caisse succursale A": {
+ "5721-En monnaie nationale": {},
+ "5722-En devises": {}
+ },
+ "573-Caisse succursale B": {
+ "5731-En monnaie nationale": {},
+ "5732-En devises": {}
+ }
+ },
+ "58-R\u00e9gies d\u2019avances, accr\u00e9ditifs et virements internes": {
+ "581-R\u00e9gies d\u2019avance": {},
+ "582-Accr\u00e9ditifs": {},
+ "585-Virements de fonds": {},
+ "588-Autres virements internes": {}
+ },
+ "59-D\u00e9pr\u00e9ciations et provisions pour risque \u00e0 court terme": {
+ "590-D\u00e9pr\u00e9ciations des titres de placement": {},
+ "591-D\u00e9pr\u00e9ciations des titres et valeurs \u00e0 encaisser": {},
+ "592-D\u00e9pr\u00e9ciations des comptes banques": {},
+ "593-D\u00e9pr\u00e9ciations des comptes \u00e9tablissements financiers et assimil\u00e9s": {},
+ "594-D\u00e9pr\u00e9ciations des comptes d\u2019instruments de tr\u00e9sorerie": {},
+ "599-Provisions pour risque \u00e0 court terme \u00e0 caract\u00e8re financier": {}
+ },
+ "root_type": "Asset"
+ },
+ "6-Comptes de charges des activit\u00e9s ordinaires": {
+ "60-Achats et variations de stocks": {
+ "601-Achats de marchandises": {
+ "6011-Dans la R\u00e9gion": {},
+ "6012-Hors R\u00e9gion": {},
+ "6013-Aux entit\u00e9s du groupe dans la R\u00e9gion": {},
+ "6014-Aux entit\u00e9s du groupe hors R\u00e9gion": {},
+ "6015-Frais sur achats": {},
+ "6019-Rabais, remises et ristournes obtenus (non ventil\u00e9s)": {}
+ },
+ "602-Achats de mati\u00e8res premi\u00e8res et fournitures li\u00e9es": {
+ "6021-Dans la R\u00e9gion": {},
+ "6022-Hors R\u00e9gion": {},
+ "6023-Aux entit\u00e9s du groupe dans la R\u00e9gion": {},
+ "6024-Aux entit\u00e9s du groupe hors R\u00e9gion": {},
+ "6025-Frais sur achats": {},
+ "6029-Rabais, remises et ristournes obtenus (non ventil\u00e9s)": {}
+ },
+ "603-Variations des stocks de biens achet\u00e9s": {
+ "6031-Variations des stocks de marchandises": {},
+ "6032-Variations des stocks de mati\u00e8res premi\u00e8res et fournitures li\u00e9es": {},
+ "6033-Variations des stocks d\u2019autres approvisionnements": {}
+ },
+ "604-Achats stock\u00e9s de mati\u00e8res et fournitures consommables": {
+ "6041-Mati\u00e8res consommables": {},
+ "6042-Mati\u00e8res combustibles": {},
+ "6043-Produits d\u2019entretien": {},
+ "6044-Fournitures d\u2019atelier et d\u2019usine": {},
+ "6045-Frais sur achat": {},
+ "6046-Fournitures de magasin": {},
+ "6047-Fournitures de bureau": {},
+ "6049-Rabais, remises et ristournes obtenus (non ventil\u00e9s)": {}
+ },
+ "605-Autres achats": {
+ "6051-Fournitures non stockables Eau": {},
+ "6052-Fournitures non stockables \u00c9lectricit\u00e9": {},
+ "6053-Fournitures non stockables Autres \u00e9nergies": {},
+ "6054-Fournitures d\u2019entretien non stockables": {},
+ "6055-Fournitures de bureau non stockables": {},
+ "6056-Achats de petit mat\u00e9riel et outillage": {},
+ "6057-Achats d\u2019\u00e9tudes et prestations de services": {},
+ "6058-Achats de travaux, mat\u00e9riels et \u00e9quipements": {},
+ "6059-Rabais, remises et ristournes obtenus (non ventil\u00e9s)": {}
+ },
+ "608-Achats d\u2019emballages": {
+ "6081-Emballages perdus": {},
+ "6082-Emballages r\u00e9cup\u00e9rables non identifiables": {},
+ "6083-Emballages \u00e0 usage mixte": {},
+ "6085-Frais sur achats": {},
+ "6089-Rabais, remises et ristournes obtenus (non ventil\u00e9s)": {}
+ }
+ },
+ "61-Transports": {
+ "612-Transports sur ventes": {},
+ "613-Transports pour le compte de tiers": {},
+ "614-Transports du personnel": {},
+ "616-Transports de plis": {},
+ "618-Autres frais de transport": {
+ "6181-Voyages et d\u00e9placements": {},
+ "6182-Transports entre \u00e9tablissements ou chantiers": {},
+ "6183-Transports administratifs": {}
+ }
+ },
+ "62-Services ext\u00e9rieurs": {
+ "621-Sous-traitance g\u00e9n\u00e9rale": {},
+ "622-Locations, charges locatives": {
+ "6221-Locations de terrains": {},
+ "6222-Locations de b\u00e2timents": {},
+ "6223-Locations de mat\u00e9riels et outillages": {},
+ "6224-Malis sur emballages": {},
+ "6225-Locations d\u2019emballages": {},
+ "6226-Fermages et loyers du foncier": {},
+ "6228-Locations et charges locatives diverses": {}
+ },
+ "623-Redevances de location acquisition": {
+ "6232-Cr\u00e9dit-bail immobilier": {},
+ "6233-Cr\u00e9dit-bail mobilier": {},
+ "6234-Location-vente": {},
+ "6238-Autres contrats de location acquisition": {}
+ },
+ "624-Entretien, r\u00e9parations, remise en \u00e9tat et maintenance": {
+ "6241-Entretien et r\u00e9parations des biens immobiliers": {},
+ "6242-Entretien et r\u00e9parations des biens mobiliers": {},
+ "6243-Maintenance": {},
+ "6244-Charges de d\u00e9mant\u00e8lement et remise en \u00e9tat": {},
+ "6248-Autres entretiens et r\u00e9parations": {}
+ },
+ "625-Primes d\u2019assurance": {
+ "6251-Assurances multirisques": {},
+ "6252-Assurances mat\u00e9riel de transport": {},
+ "6253-Assurances risques d\u2019exploitation": {},
+ "6254-Assurances responsabilit\u00e9 du producteur": {},
+ "6255-Assurances insolvabilit\u00e9 clients": {},
+ "6257-Assurances transport sur ventes": {},
+ "6258-Autres primes d\u2019assurances": {}
+ },
+ "626-\u00c9tudes, recherches et documentation": {
+ "6261-\u00c9tudes et recherches": {},
+ "6265-Documentation g\u00e9n\u00e9rale": {},
+ "6266-Documentation technique": {}
+ },
+ "627-Publicit\u00e9, publications, relations publiques": {
+ "6271-Annonces, insertions": {},
+ "6272-Catalogues, imprim\u00e9s publicitaires": {},
+ "6273-\u00c9chantillons": {},
+ "6274-Foires et expositions": {},
+ "6275-Publications": {},
+ "6276-Cadeaux \u00e0 la client\u00e8le": {},
+ "6277-Frais de colloques, s\u00e9minaires, conf\u00e9rences": {},
+ "6278-Autres charges de publicit\u00e9 et relations publiques": {}
+ },
+ "628-Frais de t\u00e9l\u00e9communications": {
+ "6281-Frais de t\u00e9l\u00e9phone": {},
+ "6282-Frais de t\u00e9lex": {},
+ "6283-Frais de t\u00e9l\u00e9copie": {},
+ "6288-Autres frais de t\u00e9l\u00e9communications": {}
+ }
+ },
+ "63-Autres services ext\u00e9rieurs": {
+ "631-Frais bancaires": {
+ "6311-Frais sur titres (vente, garde)": {},
+ "6312-Frais sur effets": {},
+ "6313-Location de coffres": {},
+ "6314-Commissions d\u2019affacturage": {},
+ "6315-Commissions sur cartes de cr\u00e9dit": {},
+ "6316-Frais d\u2019\u00e9mission d\u2019emprunts": {},
+ "6317-Frais sur instruments monnaie \u00e9lectronique": {},
+ "6318-Autres frais bancaires": {}
+ },
+ "632-R\u00e9mun\u00e9rations d\u2019interm\u00e9diaires et de conseils": {
+ "6322-Commissions et courtages sur ventes": {},
+ "6324-Honoraires des professions r\u00e9glement\u00e9es": {},
+ "6325-Frais d\u2019actes et de contentieux": {},
+ "6326-R\u00e9mun\u00e9rations d\u2019affacturage": {},
+ "6327-R\u00e9mun\u00e9rations des autres prestataires de services": {},
+ "6328-Divers frais": {}
+ },
+ "633-Frais de formation du personnel": {},
+ "634-Redevances pour brevets, licences, logiciels, concessions et droits et valeurs similaires": {
+ "6342-Redevances pour brevets, licences": {},
+ "6343-Redevances pour logiciels": {},
+ "6344-Redevances pour marques": {},
+ "6345-Redevances pour sites internet": {},
+ "6346-Redevances pour concessions, droits et valeurs similaires": {}
+ },
+ "635-Cotisations": {
+ "6351-Cotisations": {},
+ "6358-Concours divers": {}
+ },
+ "637-R\u00e9mun\u00e9rations de personnel ext\u00e9rieur \u00e0 l\u2019entit\u00e9": {
+ "6371-Personnel int\u00e9rimaire": {},
+ "6372-Personnel d\u00e9tach\u00e9 ou pr\u00eat\u00e9 \u00e0 l\u2019entit\u00e9": {}
+ },
+ "638-Autres charges externes": {
+ "6381-Frais de recrutement du personnel": {},
+ "6382-Frais de d\u00e9m\u00e9nagement": {},
+ "6383-R\u00e9ceptions": {},
+ "6384-Missions": {},
+ "6385-Charges de copropri\u00e9t\u00e9": {}
+ }
+ },
+ "64-Imp\u00f4ts et taxes": {
+ "641-Imp\u00f4ts et taxes directs": {
+ "6411-Imp\u00f4ts fonciers et taxes annexes": {},
+ "6412-Patentes, licences et taxes annexes": {},
+ "6413-Taxes sur appointements et salaires": {},
+ "6414-Taxes d\u2019apprentissage": {},
+ "6415-Formation professionnelle continue": {},
+ "6418-Autres imp\u00f4ts et taxes directs": {}
+ },
+ "645-Imp\u00f4ts et taxes indirects": {},
+ "646-Droits d\u2019enregistrement": {
+ "6461-Droits de mutation": {},
+ "6462-Droits de timbre": {},
+ "6463-Taxes sur les v\u00e9hicules de soci\u00e9t\u00e9": {},
+ "6464-Vignettes": {},
+ "6468-Autres droits": {}
+ },
+ "647-P\u00e9nalit\u00e9s, amendes fiscales": {
+ "6471-P\u00e9nalit\u00e9s d\u2019assiette, imp\u00f4ts directs": {},
+ "6472-P\u00e9nalit\u00e9s d\u2019assiette, imp\u00f4ts indirects": {},
+ "6473-P\u00e9nalit\u00e9s de recouvrement, imp\u00f4ts directs": {},
+ "6474-P\u00e9nalit\u00e9s de recouvrement, imp\u00f4ts indirects": {},
+ "6478-Autres p\u00e9nalit\u00e9s et amendes fiscales": {}
+ },
+ "648-Autres imp\u00f4ts et taxes": {}
+ },
+ "65-Autres charges": {
+ "651-Pertes sur cr\u00e9ances clients et autres d\u00e9biteurs": {
+ "6511-Clients": {},
+ "6515-Autres d\u00e9biteurs": {}
+ },
+ "652-Quote-part de r\u00e9sultat sur op\u00e9rations faites en commun": {
+ "6521-Quote-part transf\u00e9r\u00e9e de b\u00e9n\u00e9fices (comptabilit\u00e9 du g\u00e9rant)": {},
+ "6525-Pertes imput\u00e9es par transfert (comptabilit\u00e9 des associ\u00e9s non g\u00e9rants)": {}
+ },
+ "654-Valeurs comptables des cessions courantes d\u2019immobilisations": {
+ "6541-Immobilisations incorporelles": {},
+ "6542-Immobilisations corporelles": {}
+ },
+ "656-Perte de change sur cr\u00e9ances et dettes commerciale": {},
+ "657-P\u00e9nalit\u00e9s et amendes p\u00e9nales": {},
+ "658-Charges diverses": {
+ "6581-Indemnit\u00e9s de fonction et autres r\u00e9mun\u00e9rations d\u2019administrateurs": {},
+ "6582-Dons": {},
+ "6583-M\u00e9c\u00e9nat": {},
+ "6588-Autres charges diverses": {}
+ },
+ "659-Charges pour d\u00e9pr\u00e9ciations et provisions pour risques \u00e0 court terme d\u2019exploitation": {
+ "6591-Sur risques \u00e0 court terme": {},
+ "6593-Sur stocks": {},
+ "6594-Sur cr\u00e9ances": {},
+ "6598-Autres charges pour d\u00e9pr\u00e9ciations et provisions pour risques \u00e0 court terme": {}
+ }
+ },
+ "66-Charges de personnel": {
+ "661-R\u00e9mun\u00e9rations directes vers\u00e9es au personnel national": {
+ "6611-Appointements salaires et commissions": {},
+ "6612-Primes et gratifications": {},
+ "6613-Cong\u00e9s pay\u00e9s": {},
+ "6614-Indemnit\u00e9s de pr\u00e9avis, de licenciement et de recherche d\u2019embauche": {},
+ "6615-Indemnit\u00e9s de maladie vers\u00e9es aux travailleurs": {},
+ "6616-Suppl\u00e9ment familial": {},
+ "6617-Avantages en nature": {},
+ "6618-Autres r\u00e9mun\u00e9rations directes": {}
+ },
+ "662-R\u00e9mun\u00e9rations directes vers\u00e9es au personnel non national": {
+ "6621-Appointements salaires et commissions": {},
+ "6622-Primes et gratifications": {},
+ "6623-Cong\u00e9s pay\u00e9s": {},
+ "6624-Indemnit\u00e9s de pr\u00e9avis, de licenciement et de recherche d\u2019embauche": {},
+ "6625-Indemnit\u00e9s de maladie vers\u00e9es aux travailleurs": {},
+ "6626-Suppl\u00e9ment familial": {},
+ "6627-Avantages en nature": {},
+ "6628-Autres r\u00e9mun\u00e9rations directes": {}
+ },
+ "663-Indemnit\u00e9s forfaitaires vers\u00e9es au personnel": {
+ "6631-Indemnit\u00e9s de logement": {},
+ "6632-Indemnit\u00e9s de repr\u00e9sentation": {},
+ "6633-Indemnit\u00e9s d\u2019expatriation": {},
+ "6634-Indemnit\u00e9s de transport": {},
+ "6638-Autres indemnit\u00e9s et avantages divers": {}
+ },
+ "664-Charges sociales": {
+ "6641-Charges sociales sur r\u00e9mun\u00e9ration du personnel national": {},
+ "6642-Charges sociales sur r\u00e9mun\u00e9ration du personnel non national": {}
+ },
+ "666-R\u00e9mun\u00e9rations et charges sociales de l\u2019exploitant individuel": {
+ "6661-R\u00e9mun\u00e9ration du travail de l\u2019exploitant": {},
+ "6662-Charges sociales": {}
+ },
+ "667-R\u00e9mun\u00e9ration transf\u00e9r\u00e9e de personnel ext\u00e9rieur": {
+ "6671-Personnel int\u00e9rimaire": {},
+ "6672-Personnel d\u00e9tach\u00e9 ou pr\u00eat\u00e9 \u00e0 l\u2019entit\u00e9": {}
+ },
+ "668-Autres charges sociales": {
+ "6681-Versements aux syndicats et comit\u00e9s d\u2019entreprise, d\u2019\u00e9tablissement": {},
+ "6682-Versements aux comit\u00e9s d\u2019hygi\u00e8ne et de s\u00e9curit\u00e9": {},
+ "6683-Versements et contributions aux autres \u0153uvres sociales": {},
+ "6684-M\u00e9decine du travail et pharmacie": {},
+ "6685-Assurances et organismes de sant\u00e9": {},
+ "6686-Assurances retraite et fonds de pension": {},
+ "6687-Majorations et p\u00e9nalit\u00e9s sociales": {},
+ "6688-Charges sociales diverses": {}
+ }
+ },
+ "67-Frais financiers et charges assimil\u00e9es": {
+ "671-Int\u00e9r\u00eats des emprunts": {
+ "6711-Emprunts obligataires": {},
+ "6712-Emprunts aupr\u00e8s des \u00e9tablissements de cr\u00e9dit": {},
+ "6713-Dettes li\u00e9es \u00e0 des participations": {},
+ "6714-Primes de remboursement des obligations": {}
+ },
+ "672-Int\u00e9r\u00eats dans loyers de location acquisition": {
+ "6722-Int\u00e9r\u00eats dans loyers de location acquisition / cr\u00e9dit-bail immobilier": {},
+ "6723-Int\u00e9r\u00eats dans loyers de location acquisition / cr\u00e9dit-bail mobilier": {},
+ "6724-Int\u00e9r\u00eats dans loyers de location acquisition / location-vente": {},
+ "6728-Int\u00e9r\u00eats dans loyers des autres locations acquisition": {}
+ },
+ "673-Escomptes accord\u00e9s": {},
+ "674-Autres int\u00e9r\u00eats": {
+ "6741-Avances re\u00e7ues et d\u00e9p\u00f4ts cr\u00e9diteurs": {},
+ "6742-Comptes courants bloqu\u00e9s": {},
+ "6743-Int\u00e9r\u00eats sur obligations cautionn\u00e9es": {},
+ "6744-Int\u00e9r\u00eats sur dettes commerciales": {},
+ "6745-Int\u00e9r\u00eats bancaires et sur op\u00e9rations de financement (escompte...)": {},
+ "6748-Int\u00e9r\u00eats sur dettes diverses": {}
+ },
+ "675-Escomptes des effets de commerce": {},
+ "676-Pertes de change financi\u00e8res": {},
+ "677-Pertes sur titres de placement": {
+ "6771-Pertes sur cessions de titres de placement": {},
+ "6772-Mali provenant d\u2019attribution gratuite d\u2019actions au personnel salari\u00e9 et aux dirigeants": {}
+ },
+ "678-Pertes et charges sur risques financiers": {
+ "6781-Sur rentes viag\u00e8res": {},
+ "6782-Sur op\u00e9rations financi\u00e8res": {},
+ "6784-Sur instruments de tr\u00e9sorerie": {}
+ },
+ "679-Charges pour d\u00e9pr\u00e9ciations et provisions pour risques \u00e0 court terme financi\u00e8res": {
+ "6791-Sur risques financiers": {},
+ "6795-Sur titres de placement": {},
+ "6798-Autres charges pour d\u00e9pr\u00e9ciations et provisions pour risques \u00e0 court terme financi\u00e8res": {}
+ }
+ },
+ "68-Dotations aux amortissements": {
+ "681-Dotations aux amortissements d\u2019exploitation": {
+ "6812-Dotations aux amortissements des immobilisations incorporelles": {},
+ "6813-Dotations aux amortissements des immobilisations corporelles": {}
+ }
+ },
+ "69-Dotations aux provisions et aux d\u00e9pr\u00e9ciations": {
+ "691-Dotations aux provisions et aux d\u00e9pr\u00e9ciations d\u2019exploitation": {
+ "6911-Dotations aux provisions pour risques et charges": {},
+ "6913-Dotations aux d\u00e9pr\u00e9ciations des immobilisations incorporelles": {},
+ "6914-Dotations aux d\u00e9pr\u00e9ciations des immobilisations corporelles": {}
+ },
+ "697-Dotations aux provisions et aux d\u00e9pr\u00e9ciations financi\u00e8res": {
+ "6971-Dotations aux provisions pour risques et charges": {},
+ "6972-Dotations aux d\u00e9pr\u00e9ciations des immobilisations financi\u00e8res": {}
+ }
+ },
+ "root_type": "Expense"
+ },
+ "7-Comptes de produits des activit\u00e9s ordinaires": {
+ "70-Ventes": {
+ "701-Ventes de marchandises": {
+ "7011-Dans la R\u00e9gion": {},
+ "7012-Hors R\u00e9gion": {},
+ "7013-Aux entit\u00e9s du groupe dans la R\u00e9gion": {},
+ "7014-Aux entit\u00e9s du groupe hors R\u00e9gion": {},
+ "7015-Sur internet": {},
+ "7019-Rabais, remises, ristournes accord\u00e9s (non ventil\u00e9s)": {}
+ },
+ "702-Ventes de produits finis": {
+ "7021-Dans la R\u00e9gion": {},
+ "7022-Hors R\u00e9gion": {},
+ "7023-Aux entit\u00e9s du groupe dans la R\u00e9gion": {},
+ "7024-Aux entit\u00e9s du groupe hors R\u00e9gion": {},
+ "7025-Sur internet": {},
+ "7029-Rabais, remises, ristournes accord\u00e9s (non ventil\u00e9s)": {}
+ },
+ "703-Ventes de produits interm\u00e9diaires": {
+ "7031-Dans la R\u00e9gion": {},
+ "7032-Hors R\u00e9gion": {},
+ "7033-Aux entit\u00e9s du groupe dans la R\u00e9gion": {},
+ "7034-Aux entit\u00e9s du groupe hors R\u00e9gion": {},
+ "7035-Sur internet": {},
+ "7039-Rabais, remises, ristournes accord\u00e9s (non ventil\u00e9s)": {}
+ },
+ "704-Ventes de produits r\u00e9siduels": {
+ "7041-Dans la R\u00e9gion": {},
+ "7042-Hors R\u00e9gion": {},
+ "7043-Aux entit\u00e9s du groupe dans la R\u00e9gion": {},
+ "7044-Aux entit\u00e9s du groupe hors R\u00e9gion": {},
+ "7045-Sur internet": {},
+ "7049-Rabais, remises, ristournes accord\u00e9s (non ventil\u00e9s)": {}
+ },
+ "705-Travaux factur\u00e9s": {
+ "7051-Dans la R\u00e9gion": {},
+ "7052-Hors R\u00e9gion": {},
+ "7053-Aux entit\u00e9s du groupe dans la R\u00e9gion": {},
+ "7054-Aux entit\u00e9s du groupe hors R\u00e9gion": {},
+ "7055-Sur internet": {},
+ "7059-Rabais, remises, ristournes accord\u00e9s (non ventil\u00e9s)": {}
+ },
+ "706-Services vendus": {
+ "7061-Dans la R\u00e9gion": {},
+ "7062-Hors R\u00e9gion": {},
+ "7063-Aux entit\u00e9s du groupe dans la R\u00e9gion": {},
+ "7064-Aux entit\u00e9s du groupe hors R\u00e9gion": {},
+ "7065-Sur internet": {},
+ "7069-Rabais, remises, ristournes accord\u00e9s (non ventil\u00e9s)": {}
+ },
+ "707-Produits accessoires": {
+ "7071-Ports, emballages perdus et autres frais factur\u00e9s": {},
+ "7072-Commissions et courtages": {},
+ "7073-Locations": {},
+ "7074-Bonis sur reprises et cessions d\u2019emballages": {},
+ "7075-Mise \u00e0 disposition de personnel": {},
+ "7076-Redevances pour brevets, logiciels, marques et droits similaires": {},
+ "7077-Services exploit\u00e9s dans l\u2019int\u00e9r\u00eat du personnel": {},
+ "7078-Autres produits accessoires": {}
+ }
+ },
+ "71-Subventions d\u2019exploitation": {
+ "711-Sur produits \u00e0 l\u2019exportation": {},
+ "712-Sur produits \u00e0 l\u2019importation": {},
+ "713-Sur produits de p\u00e9r\u00e9quation": {},
+ "714-Indemnit\u00e9s et subventions d\u2019exploitation (entit\u00e9 agricole)": {},
+ "718-Autres subventions d\u2019exploitation": {
+ "7181-Vers\u00e9es par l\u2019\u00c9tat et les collectivit\u00e9s publiques": {},
+ "7182-Vers\u00e9es par les organismes internationaux": {},
+ "7183-Vers\u00e9es par des tiers": {}
+ }
+ },
+ "72-Production immobilis\u00e9e": {
+ "721-Immobilisations incorporelles": {},
+ "722-Immobilisations corporelles": {
+ "7221-Immobilisations corporelles (hors actifs biologiques)": {},
+ "7222-Immobilisations corporelles (actifs biologiques)": {}
+ },
+ "724-Production auto-consomm\u00e9e": {},
+ "726-Immobilisations financi\u00e8res": {}
+ },
+ "73-Variations des stocks de biens et de services produits": {
+ "734-Variations des stocks de produits en cours": {
+ "7341-Produits en cours": {},
+ "7342-Travaux en cours": {}
+ },
+ "735-Variations des en-cours de services": {
+ "7351-\u00c9tudes en cours": {},
+ "7352-Prestations de services en cours": {}
+ },
+ "736-Variations des stocks de produits finis": {},
+ "737-Variations des stocks de produits interm\u00e9diaires et r\u00e9siduels": {
+ "7371-Produits interm\u00e9diaires": {},
+ "7372-Produits r\u00e9siduels": {}
+ }
+ },
+ "75-Autres produits": {
+ "751-Profits sur cr\u00e9ances clients et autres d\u00e9biteurs": {},
+ "752-Quote-part de r\u00e9sultat sur op\u00e9rations faites en commun": {
+ "7521-Quote-part transf\u00e9r\u00e9e de pertes (comptabilit\u00e9 du g\u00e9rant)": {},
+ "7525-B\u00e9n\u00e9fices attribu\u00e9s par transfert (comptabilit\u00e9 des associ\u00e9s non g\u00e9rants)": {}
+ },
+ "754-Produits des cessions courantes d\u2019immobilisations": {
+ "7541-Immobilisations incorporelles": {},
+ "7542-Immobilisations corporelles": {}
+ },
+ "756-Gains de change sur cr\u00e9ances et dettes commerciales": {},
+ "758-Produits divers": {
+ "7581-Indemnit\u00e9s de fonction et autres r\u00e9mun\u00e9rations d\u2019administrateurs": {},
+ "7582-Indemnit\u00e9s d\u2019assurances re\u00e7ues": {},
+ "7588-Autres produits divers": {}
+ },
+ "759-Reprises de charges pour d\u00e9pr\u00e9ciations et provisions pour risques \u00e0 court terme d\u2019exploitation": {
+ "7591-Sur risques \u00e0 court terme": {},
+ "7593-Sur stocks": {},
+ "7594-Sur cr\u00e9ances": {},
+ "7598-Sur autres charges pour d\u00e9pr\u00e9ciations et provisions pour risques \u00e0 court terme d\u2019exploitation": {}
+ }
+ },
+ "77-Revenus financiers et produits assimil\u00e9s": {
+ "771-Int\u00e9r\u00eats de pr\u00eats et cr\u00e9ances diverses": {
+ "7712-Int\u00e9r\u00eats de pr\u00eats": {},
+ "7713-Int\u00e9r\u00eats sur cr\u00e9ances diverses": {}
+ },
+ "772-Revenus de participations et autres titres immobilis\u00e9s": {
+ "7721-Revenus des titres de participation": {},
+ "7722-Revenus autres titres immobilis\u00e9s": {}
+ },
+ "773-Escomptes obtenus": {},
+ "774-Revenus de placement": {
+ "7745-Revenus des obligations": {},
+ "7746-Revenus des titres de placement": {}
+ },
+ "775-Int\u00e9r\u00eats dans loyers de location acquisition": {},
+ "776-Gains de change financiers": {},
+ "777-Gains sur cessions de titres de placement": {},
+ "778-Gains sur risques financiers": {
+ "7781-Sur rentes viag\u00e8res": {},
+ "7782-Sur op\u00e9rations financi\u00e8res": {},
+ "7784-Sur instruments de tr\u00e9sorerie": {}
+ },
+ "779-Reprises de charges pour d\u00e9pr\u00e9ciations et provisions \u00e0 court terme financi\u00e8res": {
+ "7791-Sur risques financiers": {},
+ "7795-Sur titres de placement": {},
+ "7798-Sur autres charges pour d\u00e9pr\u00e9ciations et provisions pour risques \u00e0 court terme financi\u00e8res": {}
+ }
+ },
+ "78-Transferts de charges": {
+ "781-Transferts de charges d\u2019exploitation": {},
+ "787-Transferts de charges financi\u00e8res": {}
+ },
+ "79-Reprises de provisions, de d\u00e9pr\u00e9ciations et autres": {
+ "791-Reprises de provisions et d\u00e9pr\u00e9ciations d\u2019exploitation": {
+ "7911-Pour risques et charges": {},
+ "7913-Des immobilisations incorporelles": {},
+ "7914-Des immobilisations corporelles": {}
+ },
+ "797-Reprises de provisions et d\u00e9pr\u00e9ciations financi\u00e8res": {
+ "7971-Pour risques et charges": {},
+ "7972-Des immobilisations financi\u00e8res": {}
+ },
+ "798-Reprises d\u2019amortissements": {},
+ "799-Reprises de subventions d\u2019investissement": {}
+ },
+ "root_type": "Income"
+ },
+ "8-Comptes des autres charges et des autres produits (CHARGES)": {
+ "81-Valeurs comptables des cessions d\u2019immobilisations": {
+ "811-Immobilisations incorporelles": {},
+ "812-Immobilisations corporelles": {},
+ "816-Immobilisations financi\u00e8res": {}
+ },
+ "83-Charges hors activit\u00e9s ordinaires": {
+ "831-Charges HAO constat\u00e9es": {},
+ "833-Charges li\u00e9es aux op\u00e9rations de restructuration": {},
+ "834-Pertes sur cr\u00e9ances HAO": {},
+ "835-Dons et lib\u00e9ralit\u00e9s accord\u00e9s": {},
+ "836-Abandons de cr\u00e9ances consentis": {},
+ "837-Charges li\u00e9es aux op\u00e9rations de liquidation": {},
+ "839-Charges pour d\u00e9pr\u00e9ciations et provisions pour risques \u00e0 court terme HAO": {}
+ },
+ "85-Dotations hors activit\u00e9s ordinaires": {
+ "851-Dotations aux provisions r\u00e9glement\u00e9es": {},
+ "852-Dotations aux amortissements HAO": {},
+ "853-Dotations aux d\u00e9pr\u00e9ciations HAO": {},
+ "854-Dotations aux provisions pour risques et charges HAO": {},
+ "858-Autres dotations HAO": {}
+ },
+ "87-Participation des travailleurs": {
+ "871-Participation l\u00e9gale aux b\u00e9n\u00e9fices": {},
+ "874-Participation contractuelle aux b\u00e9n\u00e9fices": {},
+ "878-Autres participations": {}
+ },
+ "89-Imp\u00f4ts sur le r\u00e9sultat": {
+ "891-Imp\u00f4ts sur les b\u00e9n\u00e9fices de l\u2019exercice": {
+ "8911-Activit\u00e9s exerc\u00e9es dans l\u2019\u00c9tat": {},
+ "8912-Activit\u00e9s exerc\u00e9es dans les autres \u00c9tats de la R\u00e9gion": {},
+ "8913-Activit\u00e9s exerc\u00e9es hors R\u00e9gion": {}
+ },
+ "892-Rappel d\u2019imp\u00f4ts sur r\u00e9sultats ant\u00e9rieurs": {},
+ "895-Imp\u00f4t minimum forfaitaire IMF": {},
+ "899-D\u00e9gr\u00e8vements et annulations d\u2019imp\u00f4ts sur r\u00e9sultats ant\u00e9rieurs": {
+ "8991-D\u00e9gr\u00e8vements": {},
+ "8994-Annulations pour pertes r\u00e9troactives": {}
+ }
+ },
+ "root_type": "Expense"
+ },
+ "8-Comptes des autres charges et des autres produits (PRODUITS)": {
+ "82-Produits des cessions d\u2019immobilisations": {
+ "821-Immobilisations incorporelles": {},
+ "822-Immobilisations corporelles": {},
+ "826-Immobilisations financi\u00e8res": {}
+ },
+ "84-Produits hors activit\u00e9s ordinaires": {
+ "841-Produits HAO constat\u00e9s": {},
+ "843-Produits li\u00e9s aux op\u00e9rations de restructuration": {},
+ "844-Indemnit\u00e9s et subventions HAO (entit\u00e9 agricole)": {},
+ "845-Dons et lib\u00e9ralit\u00e9s obtenus": {},
+ "846-Abandons de cr\u00e9ances obtenus": {},
+ "847-Produits li\u00e9s aux op\u00e9rations de liquidation": {},
+ "848-Transferts de charges HAO": {},
+ "849-Reprises de charges pour d\u00e9pr\u00e9ciations et provisions pour risques \u00e0 court terme HAO": {}
+ },
+ "86-Reprises de charges, provisions et d\u00e9pr\u00e9ciations HAO": {
+ "861-Reprises de provisions r\u00e9glement\u00e9es": {},
+ "862-Reprises d\u2019amortissements HAO": {},
+ "863-Reprises de d\u00e9pr\u00e9ciations HAO": {},
+ "864-Reprises de provisions pour risques et charges HAO": {},
+ "868-Autres reprises HAO": {}
+ },
+ "88-Subventions d\u2019\u00e9quilibre": {
+ "881-\u00c9tat": {},
+ "884-Collectivit\u00e9s publiques": {},
+ "886-Groupe": {},
+ "888-Autres": {}
+ },
+ "root_type": "Income"
+ }
+ }
+}
\ No newline at end of file
diff --git a/erpnext/accounts/doctype/account/chart_of_accounts/verified/td_plan_comptable_avec_code.json b/erpnext/accounts/doctype/account/chart_of_accounts/verified/td_plan_comptable_avec_code.json
new file mode 100644
index 00000000000..226e21e20fc
--- /dev/null
+++ b/erpnext/accounts/doctype/account/chart_of_accounts/verified/td_plan_comptable_avec_code.json
@@ -0,0 +1,4208 @@
+{
+ "country_code": "td",
+ "name": "Syscohada - Plan Comptable avec code",
+ "tree": {
+ "Comptes de ressources durables": {
+ "Capital": {
+ "Capital social": {
+ "Capital souscrit, non appel\u00e9": {
+ "account_number": "1011"
+ },
+ "Capital souscrit, appel\u00e9, non vers\u00e9": {
+ "account_number": "1012"
+ },
+ "Capital souscrit, appel\u00e9, vers\u00e9, non amorti": {
+ "account_number": "1013"
+ },
+ "Capital souscrit, appel\u00e9, vers\u00e9, amorti": {
+ "account_number": "1014"
+ },
+ "Capital souscrit soumis \u00e0 des conditions particuli\u00e8res": {
+ "account_number": "1018"
+ },
+ "account_number": "101"
+ },
+ "Capital par dotation": {
+ "Dotation initiale": {
+ "account_number": "1021"
+ },
+ "Dotations compl\u00e9mentaires": {
+ "account_number": "1022"
+ },
+ "Autres dotations": {
+ "account_number": "1028"
+ },
+ "account_number": "102"
+ },
+ "Capital personnel": {
+ "account_number": "103"
+ },
+ "Compte de l\u2019exploitant": {
+ "Apports temporaires": {
+ "account_number": "1041"
+ },
+ "Op\u00e9rations courantes": {
+ "account_number": "1042"
+ },
+ "R\u00e9mun\u00e9rations, imp\u00f4ts et autres charges personnelles": {
+ "account_number": "1043"
+ },
+ "Pr\u00e9l\u00e8vements d\u2019autoconsommation": {
+ "account_number": "1047"
+ },
+ "Autres pr\u00e9l\u00e8vements": {
+ "account_number": "1048"
+ },
+ "account_number": "104"
+ },
+ "Primes li\u00e9es au capital social": {
+ "Primes d\u2019\u00e9mission": {
+ "account_number": "1051"
+ },
+ "Primes d\u2019apport": {
+ "account_number": "1052"
+ },
+ "Primes de fusion": {
+ "account_number": "1053"
+ },
+ "Primes de conversion": {
+ "account_number": "1054"
+ },
+ "Autres primes": {
+ "account_number": "1058"
+ },
+ "account_number": "105"
+ },
+ "\u00c9carts de r\u00e9\u00e9valuation": {
+ "\u00c9carts de r\u00e9\u00e9valuation l\u00e9gale": {
+ "account_number": "1061"
+ },
+ "\u00c9carts de r\u00e9\u00e9valuation libre": {
+ "account_number": "1062"
+ },
+ "account_number": "106"
+ },
+ "Apporteurs, capital souscrit, non appel\u00e9": {
+ "account_number": "109"
+ },
+ "account_number": "10"
+ },
+ "R\u00e9serves": {
+ "R\u00e9serve l\u00e9gale": {
+ "account_number": "111"
+ },
+ "R\u00e9serves statutaires ou contractuelles": {
+ "account_number": "112"
+ },
+ "R\u00e9serves r\u00e9glement\u00e9es": {
+ "R\u00e9serves de plus-values nettes \u00e0 long terme": {
+ "account_number": "1131"
+ },
+ "R\u00e9serves d\u2019attribution gratuite d\u2019actions au personnel salari\u00e9 et aux dirigeants": {
+ "account_number": "1132"
+ },
+ "R\u00e9serves cons\u00e9cutives \u00e0 l\u2019octroi de subventions d\u2019investissement": {
+ "account_number": "1133"
+ },
+ "R\u00e9serves des valeurs mobili\u00e8res donnant acc\u00e8s au capital": {
+ "account_number": "1134"
+ },
+ "Autres r\u00e9serves r\u00e9glement\u00e9es": {
+ "account_number": "1135"
+ },
+ "account_number": "113"
+ },
+ "Autres r\u00e9serves": {
+ "R\u00e9serves facultatives": {
+ "account_number": "1181"
+ },
+ "R\u00e9serves diverses": {
+ "account_number": "1188"
+ },
+ "account_number": "118"
+ },
+ "account_number": "11"
+ },
+ "Report \u00e0 nouveau": {
+ "Report \u00e0 nouveau cr\u00e9diteur": {
+ "account_number": "121"
+ },
+ "Report \u00e0 nouveau d\u00e9biteur": {
+ "Perte nette \u00e0 reporter": {
+ "account_number": "1291"
+ },
+ "Perte Amortissements r\u00e9put\u00e9s diff\u00e9r\u00e9s": {
+ "account_number": "1292"
+ },
+ "account_number": "129"
+ },
+ "account_number": "12"
+ },
+ "R\u00e9sultat net de l\u2019exercice": {
+ "R\u00e9sultat en instance d\u2019affectation": {
+ "R\u00e9sultat en instance d\u2019affectation : b\u00e9n\u00e9fice": {
+ "account_number": "1301"
+ },
+ "R\u00e9sultat en instance d\u2019affectation : perte": {
+ "account_number": "1309"
+ },
+ "account_number": "130"
+ },
+ "R\u00e9sultat net : b\u00e9n\u00e9fice": {
+ "account_number": "131"
+ },
+ "Marge commerciale (MC)": {
+ "account_number": "132"
+ },
+ "Valeur ajout\u00e9e (VA)": {
+ "account_number": "133"
+ },
+ "Exc\u00e9dent brut d\u2019exploitation (EBE)": {
+ "account_number": "134"
+ },
+ "R\u00e9sultat d\u2019exploitation (RE)": {
+ "account_number": "135"
+ },
+ "R\u00e9sultat financier (RF)": {
+ "account_number": "136"
+ },
+ "R\u00e9sultat des activit\u00e9s ordinaires (RAO)": {
+ "account_number": "137"
+ },
+ "R\u00e9sultat hors activit\u00e9s ordinaires (RHAO)": {
+ "R\u00e9sultat de fusion": {
+ "account_number": "1381"
+ },
+ "R\u00e9sultat d\u2019apport partiel d\u2019actif": {
+ "account_number": "1382"
+ },
+ "R\u00e9sultat de scission": {
+ "account_number": "1383"
+ },
+ "R\u00e9sultat de liquidation": {
+ "account_number": "1384"
+ },
+ "account_number": "138"
+ },
+ "R\u00e9sultat net : perte": {
+ "account_number": "139"
+ },
+ "account_number": "13"
+ },
+ "Subventions d\u2019investissement": {
+ "Subventions d\u2019\u00e9quipement": {
+ "\u00c9tat": {
+ "account_number": "1411"
+ },
+ "R\u00e9gions": {
+ "account_number": "1412"
+ },
+ "D\u00e9partements": {
+ "account_number": "1413"
+ },
+ "Communes et collectivit\u00e9s publiques d\u00e9centralis\u00e9es": {
+ "account_number": "1414"
+ },
+ "Entit\u00e9s publiques ou mixtes": {
+ "account_number": "1415"
+ },
+ "Entit\u00e9s et organismes priv\u00e9s": {
+ "account_number": "1416"
+ },
+ "Organismes internationaux": {
+ "account_number": "1417"
+ },
+ "Autres": {
+ "account_number": "1418"
+ },
+ "account_number": "141"
+ },
+ "Autres subventions d\u2019investissement": {
+ "account_number": "148"
+ },
+ "account_number": "14"
+ },
+ "Provisions r\u00e9glement\u00e9es et fonds assimil\u00e9s": {
+ "Amortissements d\u00e9rogatoires": {
+ "account_number": "151"
+ },
+ "Plus-values de cession \u00e0 r\u00e9investir": {
+ "account_number": "152"
+ },
+ "Fonds r\u00e9glement\u00e9s": {
+ "Fonds National": {
+ "account_number": "1531"
+ },
+ "Pr\u00e9l\u00e8vement pour le Budget": {
+ "account_number": "1532"
+ },
+ "account_number": "153"
+ },
+ "Provisions sp\u00e9ciales de r\u00e9\u00e9valuation": {
+ "account_number": "154"
+ },
+ "Provisions r\u00e9glement\u00e9es relatives aux immobilisations": {
+ "Reconstitution des gisements miniers et p\u00e9troliers": {
+ "account_number": "1551"
+ },
+ "account_number": "155"
+ },
+ "Provisions r\u00e9glement\u00e9es relatives aux stocks": {
+ "Hausse de prix": {
+ "account_number": "1561"
+ },
+ "Fluctuation des cours": {
+ "account_number": "1562"
+ },
+ "account_number": "156"
+ },
+ "Provisions pour investissement": {
+ "account_number": "157"
+ },
+ "Autres provisions et fonds r\u00e9glement\u00e9s": {
+ "account_number": "158"
+ },
+ "account_number": "15"
+ },
+ "Emprunts et dettes assimil\u00e9es": {
+ "Emprunts obligataires": {
+ "Emprunts obligataires ordinaires": {
+ "account_number": "1611"
+ },
+ "Emprunts obligataires convertibles en actions": {
+ "account_number": "1612"
+ },
+ "Emprunts obligataires remboursables en actions": {
+ "account_number": "1613"
+ },
+ "Autres emprunts obligataires": {
+ "account_number": "1618"
+ },
+ "account_number": "161"
+ },
+ "Emprunts et dettes aupr\u00e8s des \u00e9tablissements de cr\u00e9dit": {
+ "account_number": "162"
+ },
+ "Avances re\u00e7ues de l\u2019\u00c9tat": {
+ "account_number": "163"
+ },
+ "Avances re\u00e7ues et comptes courants bloqu\u00e9s": {
+ "account_number": "164"
+ },
+ "D\u00e9p\u00f4ts et cautionnements re\u00e7us": {
+ "D\u00e9p\u00f4ts": {
+ "account_number": "1651"
+ },
+ "Cautionnements": {
+ "account_number": "1652"
+ },
+ "account_number": "165"
+ },
+ "Int\u00e9r\u00eats courus": {
+ "Sur emprunts obligataires": {
+ "account_number": "1661"
+ },
+ "Sur emprunts et dettes aupr\u00e8s des \u00e9tablissements de cr\u00e9dit": {
+ "account_number": "1662"
+ },
+ "Sur avances re\u00e7ues de l\u2019\u00c9tat": {
+ "account_number": "1663"
+ },
+ "Sur avances re\u00e7ues et comptes courants bloqu\u00e9s": {
+ "account_number": "1664"
+ },
+ "Sur d\u00e9p\u00f4ts et cautionnements re\u00e7us": {
+ "account_number": "1665"
+ },
+ "Sur avances assorties de conditions particuli\u00e8res": {
+ "account_number": "1667"
+ },
+ "Sur autres emprunts et dettes": {
+ "account_number": "1668"
+ },
+ "account_number": "166"
+ },
+ "Avances assorties de conditions particuli\u00e8res": {
+ "Avances bloqu\u00e9es pour augmentation du capital": {
+ "account_number": "1671"
+ },
+ "Avances conditionn\u00e9es par l\u2019\u00c9tat": {
+ "account_number": "1672"
+ },
+ "Avances conditionn\u00e9es par les autres organismes africains": {
+ "account_number": "1673"
+ },
+ "Avances conditionn\u00e9es par les organismes internationaux": {
+ "account_number": "1674"
+ },
+ "account_number": "167"
+ },
+ "Autres emprunts et dettes": {
+ "Rentes viag\u00e8res capitalis\u00e9es": {
+ "account_number": "1681"
+ },
+ "Billets de fonds": {
+ "account_number": "1682"
+ },
+ "Dettes cons\u00e9cutives \u00e0 des titres emprunt\u00e9s": {
+ "account_number": "1683"
+ },
+ "Emprunts participatifs": {
+ "account_number": "1684"
+ },
+ "Participation des travailleurs aux b\u00e9n\u00e9fices": {
+ "account_number": "1685"
+ },
+ "Emprunts et dettes contract\u00e9s aupr\u00e8s des autres tiers": {
+ "account_number": "1686"
+ },
+ "account_number": "168"
+ },
+ "account_number": "16"
+ },
+ "Dettes de location acquisition": {
+ "Dettes de location acquisition / cr\u00e9dit bail immobilier": {
+ "account_number": "172"
+ },
+ "Dettes de location acquisition / cr\u00e9dit bail mobilier": {
+ "account_number": "173"
+ },
+ "Dettes de location acquisition / location de vente": {
+ "account_number": "174"
+ },
+ "Int\u00e9r\u00eats courus": {
+ "Sur dettes de location acquisition / cr\u00e9dit-bail immobilier": {
+ "account_number": "1762"
+ },
+ "Sur dettes de location acquisition / cr\u00e9dit-bail mobilier": {
+ "account_number": "1763"
+ },
+ "Sur dettes de location acquisition / location-vente": {
+ "account_number": "1764"
+ },
+ "Sur autres dettes de location acquisition": {
+ "account_number": "1768"
+ },
+ "account_number": "176"
+ },
+ "Autres dettes de location acquisition": {
+ "account_number": "178"
+ },
+ "account_number": "17"
+ },
+ "Dettes li\u00e9es \u00e0 des participations et comptes de liaison des \u00e9tablissements et soci\u00e9t\u00e9s en participation": {
+ "Dettes li\u00e9es \u00e0 des participations": {
+ "Dettes li\u00e9es \u00e0 des participations (groupe)": {
+ "account_number": "1811"
+ },
+ "Dettes li\u00e9es \u00e0 des participations (hors groupe)": {
+ "account_number": "1812"
+ },
+ "account_number": "181"
+ },
+ "Dettes li\u00e9es \u00e0 des soci\u00e9t\u00e9s en participation": {
+ "account_number": "182"
+ },
+ "Int\u00e9r\u00eats courus sur dettes li\u00e9es \u00e0 des participations": {
+ "account_number": "183"
+ },
+ "Comptes permanents bloqu\u00e9s des \u00e9tablissements et succursales": {
+ "account_number": "184"
+ },
+ "Comptes permanents non bloqu\u00e9s des \u00e9tablissements et succursales": {
+ "account_number": "185"
+ },
+ "Comptes de liaison charges": {
+ "account_number": "186"
+ },
+ "Comptes de liaison produits": {
+ "account_number": "187"
+ },
+ "Comptes de liaison des soci\u00e9t\u00e9s en participation": {
+ "account_number": "188"
+ },
+ "account_number": "18"
+ },
+ "Provisions pour risques et charges": {
+ "Provisions pour litiges": {
+ "account_number": "191"
+ },
+ "Provisions pour garanties donn\u00e9es aux clients": {
+ "account_number": "192"
+ },
+ "Provisions pour pertes sur march\u00e9s \u00e0 ach\u00e8vement futur": {
+ "account_number": "193"
+ },
+ "Provisions pour pertes de change": {
+ "account_number": "194"
+ },
+ "Provisions pour imp\u00f4ts": {
+ "account_number": "195"
+ },
+ "Provisions pour pensions et obligations similaires": {
+ "Provisions pour pensions et obligations similaires engagement de retraite": {
+ "account_number": "1961"
+ },
+ "Actif du r\u00e9gime de retraite": {
+ "account_number": "1962"
+ },
+ "account_number": "196"
+ },
+ "Provisions pour restructuration": {
+ "account_number": "197"
+ },
+ "Autres provisions pour risques et charges": {
+ "Provisions pour amendes et p\u00e9nalit\u00e9s": {
+ "account_number": "1981"
+ },
+ "Provisions pour propre assureur": {
+ "account_number": "1983"
+ },
+ "Provisions pour d\u00e9mant\u00e8lement et remise en \u00e9tat": {
+ "account_number": "1984"
+ },
+ "Provisions pour droits \u00e0 r\u00e9duction ou avantage en nature (ch\u00e8ques cadeau, cartes de fid\u00e9lit\u00e9...)": {
+ "account_number": "1985"
+ },
+ "Provisions pour divers risques et charges": {
+ "account_number": "1988"
+ },
+ "account_number": "198"
+ },
+ "account_number": "19"
+ },
+ "root_type": "Equity",
+ "account_number": "1"
+ },
+ "Comptes d\u2019actif immobilis\u00e9": {
+ "Immobilisations incorporelles": {
+ "account_type": "Fixed Asset",
+ "Frais de d\u00e9veloppement": {
+ "account_type": "Fixed Asset",
+ "account_number": "211"
+ },
+ "Brevets, licences, concessions et droits similaires": {
+ "account_type": "Fixed Asset",
+ "Brevets": {
+ "account_type": "Fixed Asset",
+ "account_number": "2121"
+ },
+ "Licences": {
+ "account_type": "Fixed Asset",
+ "account_number": "2122"
+ },
+ "Concessions de service public": {
+ "account_type": "Fixed Asset",
+ "account_number": "2123"
+ },
+ "Autres concessions et droits similaires": {
+ "account_type": "Fixed Asset",
+ "account_number": "2128"
+ },
+ "account_number": "212"
+ },
+ "Logiciels et sites internet": {
+ "account_type": "Fixed Asset",
+ "Logiciels": {
+ "account_type": "Fixed Asset",
+ "account_number": "2131"
+ },
+ "Sites internet": {
+ "account_type": "Fixed Asset",
+ "account_number": "2132"
+ },
+ "account_number": "213"
+ },
+ "Marques": {
+ "account_type": "Fixed Asset",
+ "account_number": "214"
+ },
+ "Fonds commercial": {
+ "account_type": "Fixed Asset",
+ "account_number": "215"
+ },
+ "Droit au bail": {
+ "account_type": "Fixed Asset",
+ "account_number": "216"
+ },
+ "Investissements de cr\u00e9ation": {
+ "account_type": "Fixed Asset",
+ "account_number": "217"
+ },
+ "Autres droits et valeurs incorporels": {
+ "account_type": "Fixed Asset",
+ "Frais de prospection et d\u2019\u00e9valuation de ressources min\u00e9rales": {
+ "account_type": "Fixed Asset",
+ "account_number": "2181"
+ },
+ "Co\u00fbts d\u2019obtention du contrat": {
+ "account_type": "Fixed Asset",
+ "account_number": "2182"
+ },
+ "Fichiers clients, notices, titres de journaux et magazines": {
+ "account_type": "Fixed Asset",
+ "account_number": "2183"
+ },
+ "Co\u00fbts des franchises": {
+ "account_type": "Fixed Asset",
+ "account_number": "2184"
+ },
+ "Divers droits et valeurs incorporelles": {
+ "account_type": "Fixed Asset",
+ "account_number": "2188"
+ },
+ "account_number": "218"
+ },
+ "Immobilisations incorporelles en cours": {
+ "account_type": "Fixed Asset",
+ "Frais de d\u00e9veloppement": {
+ "account_type": "Fixed Asset",
+ "account_number": "2191"
+ },
+ "Logiciels et internet": {
+ "account_type": "Fixed Asset",
+ "account_number": "2193"
+ },
+ "Autres droits et valeurs incorporels": {
+ "account_type": "Fixed Asset",
+ "account_number": "2198"
+ },
+ "account_number": "219"
+ },
+ "account_number": "21"
+ },
+ "Terrains": {
+ "account_type": "Fixed Asset",
+ "Terrains agricoles et forestiers": {
+ "account_type": "Fixed Asset",
+ "Terrains d\u2019exploitation agricole": {
+ "account_type": "Fixed Asset",
+ "account_number": "2211"
+ },
+ "Terrains d\u2019exploitation foresti\u00e8re": {
+ "account_type": "Fixed Asset",
+ "account_number": "2212"
+ },
+ "Autres terrains": {
+ "account_type": "Fixed Asset",
+ "account_number": "2218"
+ },
+ "account_number": "221"
+ },
+ "Terrains nus": {
+ "account_type": "Fixed Asset",
+ "Terrains \u00e0 b\u00e2tir": {
+ "account_type": "Fixed Asset",
+ "account_number": "2221"
+ },
+ "Autres terrains nus": {
+ "account_type": "Fixed Asset",
+ "account_number": "2228"
+ },
+ "account_number": "222"
+ },
+ "Terrains b\u00e2tis": {
+ "account_type": "Fixed Asset",
+ "Pour b\u00e2timents industriels et agricoles": {
+ "account_type": "Fixed Asset",
+ "account_number": "2231"
+ },
+ "Pour b\u00e2timents administratifs et commerciaux": {
+ "account_type": "Fixed Asset",
+ "account_number": "2232"
+ },
+ "Pour b\u00e2timents affect\u00e9s aux autres op\u00e9rations professionnelles": {
+ "account_type": "Fixed Asset",
+ "account_number": "2234"
+ },
+ "Pour b\u00e2timents affect\u00e9s aux autres op\u00e9rations non professionnelles": {
+ "account_type": "Fixed Asset",
+ "account_number": "2235"
+ },
+ "Autres terrains b\u00e2tis": {
+ "account_type": "Fixed Asset",
+ "account_number": "2238"
+ },
+ "account_number": "223"
+ },
+ "Travaux de mise en valeur des terrains": {
+ "account_type": "Fixed Asset",
+ "Plantation d\u2019arbres et d\u2019arbustes": {
+ "account_type": "Fixed Asset",
+ "account_number": "2241"
+ },
+ "Am\u00e9liorations du fonds": {
+ "account_type": "Fixed Asset",
+ "account_number": "2245"
+ },
+ "Autres travaux": {
+ "account_type": "Fixed Asset",
+ "account_number": "2248"
+ },
+ "account_number": "224"
+ },
+ "Terrains de carri\u00e8res tr\u00e9fonds": {
+ "account_type": "Fixed Asset",
+ "Carri\u00e8res": {
+ "account_type": "Fixed Asset",
+ "account_number": "2251"
+ },
+ "account_number": "225"
+ },
+ "Terrains am\u00e9nag\u00e9s": {
+ "account_type": "Fixed Asset",
+ "Parkings": {
+ "account_type": "Fixed Asset",
+ "account_number": "2261"
+ },
+ "account_number": "226"
+ },
+ "Terrains mis en concession": {
+ "account_type": "Fixed Asset",
+ "account_number": "227"
+ },
+ "Autres terrains": {
+ "account_type": "Fixed Asset",
+ "Terrains immeubles de placement": {
+ "account_type": "Fixed Asset",
+ "account_number": "2281"
+ },
+ "Terrains des logements affect\u00e9s au personnel": {
+ "account_type": "Fixed Asset",
+ "account_number": "2285"
+ },
+ "Terrains de location acquisition": {
+ "account_type": "Fixed Asset",
+ "account_number": "2286"
+ },
+ "Divers terrains": {
+ "account_type": "Fixed Asset",
+ "account_number": "2288"
+ },
+ "account_number": "228"
+ },
+ "Am\u00e9nagements de terrains en cours": {
+ "account_type": "Fixed Asset",
+ "Terrains agricoles et forestiers": {
+ "account_type": "Fixed Asset",
+ "account_number": "2291"
+ },
+ "Terrains nus": {
+ "account_type": "Fixed Asset",
+ "account_number": "2292"
+ },
+ "Terrains de carri\u00e8res tr\u00e9fonds": {
+ "account_type": "Fixed Asset",
+ "account_number": "2295"
+ },
+ "Autres terrains": {
+ "account_type": "Fixed Asset",
+ "account_number": "2298"
+ },
+ "account_number": "229"
+ },
+ "account_number": "22"
+ },
+ "B\u00e2timents, installations techniques et agencements": {
+ "B\u00e2timents industriels, agricoles, administratifs et commerciaux sur sol propre": {
+ "B\u00e2timents industriels": {
+ "account_number": "2311"
+ },
+ "B\u00e2timents agricoles": {
+ "account_number": "2312"
+ },
+ "B\u00e2timents administratifs et commerciaux": {
+ "account_number": "2313"
+ },
+ "B\u00e2timents affect\u00e9s au logement du personnel": {
+ "account_number": "2314"
+ },
+ "B\u00e2timents immeubles de placement": {
+ "account_number": "2315"
+ },
+ "B\u00e2timents de location acquisition": {
+ "account_number": "2316"
+ },
+ "account_number": "231"
+ },
+ "B\u00e2timents industriels, agricoles, administratifs et commerciaux sur sol d\u2019autrui": {
+ "B\u00e2timents industriels": {
+ "account_number": "2321"
+ },
+ "B\u00e2timents agricoles": {
+ "account_number": "2322"
+ },
+ "B\u00e2timents administratifs et commerciaux": {
+ "account_number": "2323"
+ },
+ "B\u00e2timents affect\u00e9s au logement du personnel": {
+ "account_number": "2324"
+ },
+ "B\u00e2timents immeubles de placement": {
+ "account_number": "2325"
+ },
+ "B\u00e2timents de location acquisition": {
+ "account_number": "2326"
+ },
+ "account_number": "232"
+ },
+ "Ouvrages d\u2019infrastructure": {
+ "Voies de terre": {
+ "account_number": "2331"
+ },
+ "Voies de fer": {
+ "account_number": "2332"
+ },
+ "Voies d\u2019eau": {
+ "account_number": "2333"
+ },
+ "Barrages, Digues": {
+ "account_number": "2334"
+ },
+ "Pistes d\u2019a\u00e9rodrome": {
+ "account_number": "2335"
+ },
+ "Autres ouvrages d\u2019infrastructures": {
+ "account_number": "2338"
+ },
+ "account_number": "233"
+ },
+ "Am\u00e9nagements, agencements et installations techniques": {
+ "Installations complexes sp\u00e9cialis\u00e9es sur sol propre": {
+ "account_number": "2341"
+ },
+ "Installations complexes sp\u00e9cialis\u00e9es sur sol d\u2019autrui": {
+ "account_number": "2342"
+ },
+ "Installations \u00e0 caract\u00e8re sp\u00e9cifique sur sol propre": {
+ "account_number": "2343"
+ },
+ "Installations \u00e0 caract\u00e8re sp\u00e9cifique sur sol d\u2019autrui": {
+ "account_number": "2344"
+ },
+ "Am\u00e9nagements et agencements des b\u00e2timents": {
+ "account_number": "2345"
+ },
+ "account_number": "234"
+ },
+ "Am\u00e9nagements de bureaux": {
+ "Installations g\u00e9n\u00e9rales": {
+ "account_number": "2351"
+ },
+ "Autres am\u00e9nagements de bureaux": {
+ "account_number": "2358"
+ },
+ "account_number": "235"
+ },
+ "B\u00e2timents industriels, agricoles et commerciaux mis en concession": {
+ "account_number": "237"
+ },
+ "Autres installations et agencements": {
+ "account_number": "238"
+ },
+ "B\u00e2timents am\u00e9nagements, agencements et installations en cours": {
+ "B\u00e2timents en cours": {
+ "account_number": "2391"
+ },
+ "Installations en cours": {
+ "account_number": "2392"
+ },
+ "Ouvrages d\u2019infrastructure en cours": {
+ "account_number": "2393"
+ },
+ "Am\u00e9nagements et agencements et installations techniques en cours": {
+ "account_number": "2394"
+ },
+ "Am\u00e9nagements de bureaux en cours": {
+ "account_number": "2395"
+ },
+ "Autres installations et agencements en cours": {
+ "account_number": "2398"
+ },
+ "account_number": "239"
+ },
+ "account_number": "23"
+ },
+ "Mat\u00e9riel, mobilier et actifs biologiques": {
+ "Mat\u00e9riel et outillage industriel et commercial": {
+ "Mat\u00e9riel industriel": {
+ "account_number": "2411"
+ },
+ "Outillage industriel": {
+ "account_number": "2412"
+ },
+ "Mat\u00e9riel commercial": {
+ "account_number": "2413"
+ },
+ "Outillage commercial": {
+ "account_number": "2414"
+ },
+ "Mat\u00e9riel & outillage industriel et commercial de location-acquisition": {
+ "account_number": "2416"
+ },
+ "account_number": "241"
+ },
+ "Mat\u00e9riel et outillage agricole": {
+ "Mat\u00e9riel agricole": {
+ "account_number": "2421"
+ },
+ "Outillage agricole": {
+ "account_number": "2422"
+ },
+ "Mat\u00e9riel & outillage agricole de location-acquisition": {
+ "account_number": "2426"
+ },
+ "account_number": "242"
+ },
+ "Mat\u00e9riel d\u2019emballage r\u00e9cup\u00e9rable et identifiable": {
+ "account_number": "243"
+ },
+ "Mat\u00e9riel et mobilier": {
+ "Mat\u00e9riel de bureau": {
+ "account_number": "2441"
+ },
+ "Mat\u00e9riel informatique": {
+ "account_number": "2442"
+ },
+ "Mat\u00e9riel bureautique": {
+ "account_number": "2443"
+ },
+ "Mobilier de bureau": {
+ "account_number": "2444"
+ },
+ "Mat\u00e9riel et mobilier immeubles de placement": {
+ "account_number": "2445"
+ },
+ "Mat\u00e9riel et mobilier de location acquisition": {
+ "account_number": "2446"
+ },
+ "Mat\u00e9riel et mobilier des logements du personnel": {
+ "account_number": "2447"
+ },
+ "account_number": "244"
+ },
+ "Mat\u00e9riel de transport": {
+ "Mat\u00e9riel automobile": {
+ "account_number": "2451"
+ },
+ "Mat\u00e9riel ferroviaire": {
+ "account_number": "2452"
+ },
+ "Mat\u00e9riel fluvial, lagunaire": {
+ "account_number": "2453"
+ },
+ "Mat\u00e9riel naval": {
+ "account_number": "2454"
+ },
+ "Mat\u00e9riel a\u00e9rien": {
+ "account_number": "2455"
+ },
+ "Mat\u00e9riel de transport de location-acquisition": {
+ "account_number": "2456"
+ },
+ "Mat\u00e9riel hippomobile": {
+ "account_number": "2457"
+ },
+ "Autres mat\u00e9riels de transport": {
+ "account_number": "2458"
+ },
+ "account_number": "245"
+ },
+ "Actifs biologiques": {
+ "Cheptel, animaux de trait": {
+ "account_number": "2461"
+ },
+ "Cheptel, animaux reproducteurs": {
+ "account_number": "2462"
+ },
+ "Animaux de garde": {
+ "account_number": "2463"
+ },
+ "Plantations agricoles": {
+ "account_number": "2465"
+ },
+ "Autres actifs biologiques": {
+ "account_number": "2468"
+ },
+ "account_number": "246"
+ },
+ "Agencements, am\u00e9nagements du mat\u00e9riel et actifs biologiques": {
+ "Agencements et am\u00e9nagements du mat\u00e9riel": {
+ "account_number": "2471"
+ },
+ "Agencements et am\u00e9nagements des actifs biologiques": {
+ "account_number": "2472"
+ },
+ "Autres agencements, am\u00e9nagements du mat\u00e9riel et actifs biologiques": {
+ "account_number": "2478"
+ },
+ "account_number": "247"
+ },
+ "Autres mat\u00e9riels et mobiliers": {
+ "Collections et \u0153uvres d\u2019art": {
+ "account_number": "2481"
+ },
+ "Divers mat\u00e9riels mobiliers": {
+ "account_number": "2488"
+ },
+ "account_number": "248"
+ },
+ "Mat\u00e9riels et actifs biologiques en cours": {
+ "Mat\u00e9riel et outillage industriel et commercial": {
+ "account_number": "2491"
+ },
+ "Mat\u00e9riel et outillage agricole": {
+ "account_number": "2492"
+ },
+ "Mat\u00e9riel d\u2019emballage r\u00e9cup\u00e9rable et identifiable": {
+ "account_number": "2493"
+ },
+ "Mat\u00e9riel et mobilier de bureau": {
+ "account_number": "2494"
+ },
+ "Mat\u00e9riel de transport": {
+ "account_number": "2495"
+ },
+ "Actifs biologiques": {
+ "account_number": "2496"
+ },
+ "Agencements am\u00e9nagements du mat\u00e9riel et actifs biologiques": {
+ "account_number": "2497"
+ },
+ "Autres mat\u00e9riels et actifs biologiques en cours": {
+ "account_number": "2498"
+ },
+ "account_number": "249"
+ },
+ "account_number": "24"
+ },
+ "Avances et acomptes vers\u00e9s sur immobilisations": {
+ "Avances et acomptes vers\u00e9s sur immobilisations incorporelles": {
+ "account_number": "251"
+ },
+ "Avances et acomptes vers\u00e9s sur immobilisations corporelles": {
+ "account_number": "252"
+ },
+ "account_number": "25"
+ },
+ "Titres de participation": {
+ "Titres de participation dans des soci\u00e9t\u00e9s sous contr\u00f4le exclusif": {
+ "account_number": "261"
+ },
+ "Titres de participation dans des soci\u00e9t\u00e9s sous contr\u00f4le conjoint": {
+ "account_number": "262"
+ },
+ "Titres de participation dans des soci\u00e9t\u00e9s conf\u00e9rant une influence notable": {
+ "account_number": "263"
+ },
+ "Participations dans des organismes professionnels": {
+ "account_number": "265"
+ },
+ "Parts dans des groupements d\u2019int\u00e9r\u00eat \u00e9conomique (GIE)": {
+ "account_number": "266"
+ },
+ "Autres titres de participation": {
+ "account_number": "268"
+ },
+ "account_number": "26"
+ },
+ "Autres immobilisations financi\u00e8res": {
+ "Pr\u00eats et cr\u00e9ances": {
+ "Pr\u00eats participatifs": {
+ "account_number": "2711"
+ },
+ "Pr\u00eats aux associ\u00e9s": {
+ "account_number": "2712"
+ },
+ "Billets de fonds": {
+ "account_number": "2713"
+ },
+ "Titres pr\u00eat\u00e9s": {
+ "account_number": "2714"
+ },
+ "Autres pr\u00eats et cr\u00e9ances": {
+ "account_number": "2718"
+ },
+ "account_number": "271"
+ },
+ "Pr\u00eats au personnel": {
+ "Pr\u00eats immobiliers": {
+ "account_number": "2721"
+ },
+ "Pr\u00eats mobiliers et d\u2019installation": {
+ "account_number": "2722"
+ },
+ "Autres pr\u00eats au personnel": {
+ "account_number": "2728"
+ },
+ "account_number": "272"
+ },
+ "Cr\u00e9ances sur l\u2019\u00c9tat": {
+ "Retenues de garantie": {
+ "account_number": "2731"
+ },
+ "Fonds r\u00e9glement\u00e9": {
+ "account_number": "2733"
+ },
+ "Cr\u00e9ances sur le conc\u00e9dant": {
+ "account_number": "2734"
+ },
+ "Autres cr\u00e9ances sur l\u2019\u00c9tat": {
+ "account_number": "2738"
+ },
+ "account_number": "273"
+ },
+ "Titres immobilis\u00e9s": {
+ "Titres immobilis\u00e9s de l\u2019activit\u00e9 de portefeuille (TIAP)": {
+ "account_number": "2741"
+ },
+ "Titres participatifs": {
+ "account_number": "2742"
+ },
+ "Certificats d\u2019investissement": {
+ "account_number": "2743"
+ },
+ "Parts de fonds commun de placement (FCP)": {
+ "account_number": "2744"
+ },
+ "Obligations": {
+ "account_number": "2745"
+ },
+ "Actions ou parts propres": {
+ "account_number": "2746"
+ },
+ "Autres titres immobilis\u00e9s": {
+ "account_number": "2748"
+ },
+ "account_number": "274"
+ },
+ "D\u00e9p\u00f4ts et cautionnements vers\u00e9s": {
+ "D\u00e9p\u00f4ts pour loyers d\u2019avance": {
+ "account_number": "2751"
+ },
+ "D\u00e9p\u00f4ts pour l\u2019\u00e9lectricit\u00e9": {
+ "account_number": "2752"
+ },
+ "D\u00e9p\u00f4ts pour l\u2019eau": {
+ "account_number": "2753"
+ },
+ "D\u00e9p\u00f4ts pour le gaz": {
+ "account_number": "2754"
+ },
+ "D\u00e9p\u00f4ts pour le t\u00e9l\u00e9phone, le t\u00e9lex, la t\u00e9l\u00e9copie": {
+ "account_number": "2755"
+ },
+ "Cautionnements sur march\u00e9s publics": {
+ "account_number": "2756"
+ },
+ "Cautionnements sur autres op\u00e9rations": {
+ "account_number": "2757"
+ },
+ "Autres d\u00e9p\u00f4ts et cautionnements": {
+ "account_number": "2758"
+ },
+ "account_number": "275"
+ },
+ "Int\u00e9r\u00eats courus": {
+ "Pr\u00eats et cr\u00e9ances non commerciales": {
+ "account_number": "2761"
+ },
+ "Pr\u00eats au personnel": {
+ "account_number": "2762"
+ },
+ "Cr\u00e9ances sur l\u2019\u00c9tat": {
+ "account_number": "2763"
+ },
+ "Titres immobilis\u00e9s": {
+ "account_number": "2764"
+ },
+ "D\u00e9p\u00f4ts et cautionnements vers\u00e9s": {
+ "account_number": "2765"
+ },
+ "Cr\u00e9ances rattach\u00e9es \u00e0 des participations": {
+ "account_number": "2767"
+ },
+ "Immobilisations financi\u00e8res diverses": {
+ "account_number": "2768"
+ },
+ "account_number": "276"
+ },
+ "Cr\u00e9ances rattach\u00e9es \u00e0 des participations et avances \u00e0 des GIE": {
+ "Cr\u00e9ances rattach\u00e9es \u00e0 des participations (groupe)": {
+ "account_number": "2771"
+ },
+ "Cr\u00e9ances rattach\u00e9es \u00e0 des participations (hors groupe)": {
+ "account_number": "2772"
+ },
+ "Cr\u00e9ances rattach\u00e9es \u00e0 des soci\u00e9t\u00e9s en participation": {
+ "account_number": "2773"
+ },
+ "Avances \u00e0 des Groupements d\u2019int\u00e9r\u00eat \u00e9conomique (GIE)": {
+ "account_number": "2774"
+ },
+ "account_number": "277"
+ },
+ "Immobilisations financi\u00e8res diverses": {
+ "Cr\u00e9ances diverses groupe": {
+ "account_number": "2781"
+ },
+ "Cr\u00e9ances diverses hors groupe": {
+ "account_number": "2782"
+ },
+ "Banques d\u00e9p\u00f4ts \u00e0 terme": {
+ "account_number": "2784"
+ },
+ "Or et m\u00e9taux pr\u00e9cieux": {
+ "account_number": "2785"
+ },
+ "Autres immobilisations financi\u00e8res": {
+ "account_number": "2788"
+ },
+ "account_number": "278"
+ },
+ "account_number": "27"
+ },
+ "Amortissements": {
+ "account_type": "Accumulated Depreciation",
+ "Amortissements des immobilisations corporelles": {
+ "account_type": "Accumulated Depreciation",
+ "Amortissements des frais de d\u00e9veloppement": {
+ "account_type": "Accumulated Depreciation",
+ "account_number": "2811"
+ },
+ "Amortissements des brevets, licences, concessions et droits similaires": {
+ "account_type": "Accumulated Depreciation",
+ "account_number": "2812"
+ },
+ "Amortissements des logiciels et sites internet": {
+ "account_type": "Accumulated Depreciation",
+ "account_number": "2813"
+ },
+ "Amortissements des marques": {
+ "account_type": "Accumulated Depreciation",
+ "account_number": "2814"
+ },
+ "Amortissements du fonds commercial": {
+ "account_type": "Accumulated Depreciation",
+ "account_number": "2815"
+ },
+ "Amortissements du droit au bail": {
+ "account_type": "Accumulated Depreciation",
+ "account_number": "2816"
+ },
+ "Amortissements des investissements de cr\u00e9ation": {
+ "account_type": "Accumulated Depreciation",
+ "account_number": "2817"
+ },
+ "Amortissements des autres droits et valeurs incorporels": {
+ "account_type": "Accumulated Depreciation",
+ "account_number": "2818"
+ },
+ "account_number": "281"
+ },
+ "Amortissements des terrains": {
+ "Amortissements des travaux de mise en valeur des terrains": {
+ "account_number": "2824"
+ },
+ "account_number": "282"
+ },
+ "Amortissements des b\u00e2timents, installations techniques et agencements": {
+ "Amortissements des b\u00e2timents industriels, agricoles, administratifs et commerciaux sur sol propre": {
+ "account_number": "2831"
+ },
+ "Amortissements des b\u00e2timents industriels, agricoles, administratifs et commerciaux sur sol d\u2019autrui": {
+ "account_number": "2832"
+ },
+ "Amortissements des ouvrages d\u2019infrastructure": {
+ "account_number": "2833"
+ },
+ "Amortissements des am\u00e9nagements, agencements et installations techniques": {
+ "account_number": "2834"
+ },
+ "Amortissements des am\u00e9nagements de bureaux": {
+ "account_number": "2835"
+ },
+ "Amortissements des b\u00e2timents industriels, agricoles et commerciaux mis en concession": {
+ "account_number": "2837"
+ },
+ "Amortissements des autres installations et agencements": {
+ "account_number": "2838"
+ },
+ "account_number": "283"
+ },
+ "Amortissements du mat\u00e9riel": {
+ "Amortissements du mat\u00e9riel et outillage industriel et commercial": {
+ "account_number": "2841"
+ },
+ "Amortissements du mat\u00e9riel et outillage agricole": {
+ "account_number": "2842"
+ },
+ "Amortissements du mat\u00e9riel d\u2019emballage r\u00e9cup\u00e9rable et identifiable": {
+ "account_number": "2843"
+ },
+ "Amortissements du mat\u00e9riel et mobilier": {
+ "account_number": "2844"
+ },
+ "Amortissements du mat\u00e9riel de transport": {
+ "account_number": "2845"
+ },
+ "Amortissements des actifs biologiques": {
+ "account_number": "2846"
+ },
+ "Amortissements des agencements et am\u00e9nagements du mat\u00e9riel et des actifs biologiques": {
+ "account_number": "2847"
+ },
+ "Amortissements des autres mat\u00e9riels": {
+ "account_number": "2848"
+ },
+ "account_number": "284"
+ },
+ "account_number": "28"
+ },
+ "D\u00e9pr\u00e9ciations des immobilisations": {
+ "D\u00e9pr\u00e9ciations des immobilisations incorporelles": {
+ "D\u00e9pr\u00e9ciations des frais de d\u00e9veloppement": {
+ "account_number": "2911"
+ },
+ "D\u00e9pr\u00e9ciations des brevets, licences, concessions et droits similaires": {
+ "account_number": "2912"
+ },
+ "D\u00e9pr\u00e9ciations des logiciels et sites internet": {
+ "account_number": "2913"
+ },
+ "D\u00e9pr\u00e9ciations des marques": {
+ "account_number": "2914"
+ },
+ "D\u00e9pr\u00e9ciations du fonds commercial": {
+ "account_number": "2915"
+ },
+ "D\u00e9pr\u00e9ciations du droit au bail": {
+ "account_number": "2916"
+ },
+ "D\u00e9pr\u00e9ciations des investissements de cr\u00e9ation": {
+ "account_number": "2917"
+ },
+ "D\u00e9pr\u00e9ciations des autres droits et valeurs incorporels": {
+ "account_number": "2918"
+ },
+ "D\u00e9pr\u00e9ciations des immobilisations incorporelles en cours": {
+ "account_number": "2919"
+ },
+ "account_number": "291"
+ },
+ "D\u00e9pr\u00e9ciations des terrains": {
+ "D\u00e9pr\u00e9ciations des terrains agricoles et forestiers": {
+ "account_number": "2921"
+ },
+ "D\u00e9pr\u00e9ciations des terrains nus": {
+ "account_number": "2922"
+ },
+ "D\u00e9pr\u00e9ciations des terrains b\u00e2tis": {
+ "account_number": "2923"
+ },
+ "D\u00e9pr\u00e9ciations des travaux de mise en valeur des terrains": {
+ "account_number": "2924"
+ },
+ "D\u00e9pr\u00e9ciations des terrains de gisement": {
+ "account_number": "2925"
+ },
+ "D\u00e9pr\u00e9ciations des terrains am\u00e9nag\u00e9s": {
+ "account_number": "2926"
+ },
+ "D\u00e9pr\u00e9ciations des terrains mis en concession": {
+ "account_number": "2927"
+ },
+ "D\u00e9pr\u00e9ciations des autres terrains": {
+ "account_number": "2928"
+ },
+ "D\u00e9pr\u00e9ciations des am\u00e9nagements de terrains en cours": {
+ "account_number": "2929"
+ },
+ "account_number": "292"
+ },
+ "D\u00e9pr\u00e9ciations des b\u00e2timents, installations techniques et agencements": {
+ "D\u00e9pr\u00e9ciations des b\u00e2timents industriels, agricoles, administratifs et commerciaux sur sol propre": {
+ "account_number": "2931"
+ },
+ "D\u00e9pr\u00e9ciations des b\u00e2timents industriels, agricoles, administratifs et commerciaux sur sol d\u2019autrui": {
+ "account_number": "2932"
+ },
+ "D\u00e9pr\u00e9ciations des ouvrages d\u2019infrastructures": {
+ "account_number": "2933"
+ },
+ "D\u00e9pr\u00e9ciations des am\u00e9nagements, agencements et installations techniques": {
+ "account_number": "2934"
+ },
+ "D\u00e9pr\u00e9ciations des am\u00e9nagements de bureaux": {
+ "account_number": "2935"
+ },
+ "D\u00e9pr\u00e9ciations des b\u00e2timents industriels, agricoles et commerciaux mis en concession": {
+ "account_number": "2937"
+ },
+ "D\u00e9pr\u00e9ciations des autres installations et agencements": {
+ "account_number": "2938"
+ },
+ "D\u00e9pr\u00e9ciations des b\u00e2timents et installations en cours": {
+ "account_number": "2939"
+ },
+ "account_number": "293"
+ },
+ "D\u00e9pr\u00e9ciations de mat\u00e9riel, du mobilier et de l\u2019actif biologique": {
+ "D\u00e9pr\u00e9ciations du mat\u00e9riel et outillage industriel et commercial": {
+ "account_number": "2941"
+ },
+ "D\u00e9pr\u00e9ciations du mat\u00e9riel et outillage agricole": {
+ "account_number": "2942"
+ },
+ "D\u00e9pr\u00e9ciations du mat\u00e9riel d\u2019emballage r\u00e9cup\u00e9rable et identifiable": {
+ "account_number": "2943"
+ },
+ "D\u00e9pr\u00e9ciations du mat\u00e9riel et mobilier": {
+ "account_number": "2944"
+ },
+ "D\u00e9pr\u00e9ciations du mat\u00e9riel de transport": {
+ "account_number": "2945"
+ },
+ "D\u00e9pr\u00e9ciations des actifs biologiques": {
+ "account_number": "2946"
+ },
+ "D\u00e9pr\u00e9ciations des agencements et am\u00e9nagements du mat\u00e9riel et des actifs biologiques": {
+ "account_number": "2947"
+ },
+ "D\u00e9pr\u00e9ciations des autres mat\u00e9riels": {
+ "account_number": "2948"
+ },
+ "D\u00e9pr\u00e9ciations de mat\u00e9riel en cours": {
+ "account_number": "2949"
+ },
+ "account_number": "294"
+ },
+ "D\u00e9pr\u00e9ciations des avances et acomptes vers\u00e9s sur immobilisations": {
+ "D\u00e9pr\u00e9ciations des avances et acomptes vers\u00e9s sur immobilisations incorporelles": {
+ "account_number": "2951"
+ },
+ "D\u00e9pr\u00e9ciations des avances et acomptes vers\u00e9s sur immobilisations corporelles": {
+ "account_number": "2952"
+ },
+ "account_number": "295"
+ },
+ "D\u00e9pr\u00e9ciations des titres de participation": {
+ "D\u00e9pr\u00e9ciations des titres de participation dans des soci\u00e9t\u00e9s sous contr\u00f4le exclusif": {
+ "account_number": "2961"
+ },
+ "D\u00e9pr\u00e9ciations des titres de participation dans les soci\u00e9t\u00e9s sous contr\u00f4le conjoint": {
+ "account_number": "2962"
+ },
+ "D\u00e9pr\u00e9ciations des titres de participation dans les soci\u00e9t\u00e9s conf\u00e9rant une influence notable": {
+ "account_number": "2963"
+ },
+ "D\u00e9pr\u00e9ciations des participations dans des organismes professionnels": {
+ "account_number": "2965"
+ },
+ "D\u00e9pr\u00e9ciations des parts dans des GIE": {
+ "account_number": "2966"
+ },
+ "D\u00e9pr\u00e9ciations des autres titres de participation": {
+ "account_number": "2968"
+ },
+ "account_number": "296"
+ },
+ "D\u00e9pr\u00e9ciations des autres immobilisations financi\u00e8res": {
+ "D\u00e9pr\u00e9ciations des pr\u00eats et cr\u00e9ances": {
+ "account_number": "2971"
+ },
+ "D\u00e9pr\u00e9ciations des pr\u00eats au personnel": {
+ "account_number": "2972"
+ },
+ "D\u00e9pr\u00e9ciations des cr\u00e9ances sur l\u2019\u00c9tat": {
+ "account_number": "2973"
+ },
+ "D\u00e9pr\u00e9ciations des titres immobilis\u00e9s": {
+ "account_number": "2974"
+ },
+ "D\u00e9pr\u00e9ciations des d\u00e9p\u00f4ts et cautionnements vers\u00e9s": {
+ "account_number": "2975"
+ },
+ "D\u00e9pr\u00e9ciations des cr\u00e9ances rattach\u00e9es \u00e0 des participations et avances \u00e0 des GIE": {
+ "account_number": "2977"
+ },
+ "D\u00e9pr\u00e9ciations des cr\u00e9ances financi\u00e8res diverses": {
+ "account_number": "2978"
+ },
+ "account_number": "297"
+ },
+ "account_number": "29"
+ },
+ "root_type": "Asset",
+ "account_number": "2"
+ },
+ "Comptes de Stocks": {
+ "Marchandises": {
+ "Marchandises A": {
+ "Marchandises A1": {
+ "account_number": "3111"
+ },
+ "Marchandises A2": {
+ "account_number": "3112"
+ },
+ "account_number": "311"
+ },
+ "Marchandises B": {
+ "Marchandises B1": {
+ "account_number": "3121"
+ },
+ "Marchandises B2": {
+ "account_number": "3122"
+ },
+ "account_number": "312"
+ },
+ "Actifs biologiques": {
+ "Animaux": {
+ "account_number": "3131"
+ },
+ "V\u00e9g\u00e9taux": {
+ "account_number": "3132"
+ },
+ "account_number": "313"
+ },
+ "Marchandises hors activit\u00e9s ordinaires (HAO)": {
+ "account_number": "318"
+ },
+ "account_number": "31"
+ },
+ "Mati\u00e8res premi\u00e8res et fournitures li\u00e9es": {
+ "Mati\u00e8res A": {
+ "account_number": "321"
+ },
+ "Mati\u00e8res B": {
+ "account_number": "322"
+ },
+ "Fournitures (A, B)": {
+ "account_number": "323"
+ },
+ "account_number": "32"
+ },
+ "Autres approvisionnements": {
+ "Mati\u00e8res consommables": {
+ "account_number": "331"
+ },
+ "Fournitures d\u2019atelier et d\u2019usine": {
+ "account_number": "332"
+ },
+ "Fournitures de magasin": {
+ "account_number": "333"
+ },
+ "Fournitures de bureau": {
+ "account_number": "334"
+ },
+ "Emballages": {
+ "Emballages perdus": {
+ "account_number": "3351"
+ },
+ "Emballages r\u00e9cup\u00e9rables non identifiables": {
+ "account_number": "3352"
+ },
+ "Emballages \u00e0 usage mixte": {
+ "account_number": "3353"
+ },
+ "Autres emballages": {
+ "account_number": "3358"
+ },
+ "account_number": "335"
+ },
+ "Autres mati\u00e8res": {
+ "account_number": "338"
+ },
+ "account_number": "33"
+ },
+ "Produits en cours": {
+ "Produits en cours": {
+ "Produits en cours P1": {
+ "account_number": "3411"
+ },
+ "Produits en cours P2": {
+ "account_number": "3412"
+ },
+ "account_number": "341"
+ },
+ "Travaux en cours": {
+ "Travaux en cours T1": {
+ "account_number": "3421"
+ },
+ "Travaux en cours T2": {
+ "account_number": "3422"
+ },
+ "account_number": "342"
+ },
+ "Produits interm\u00e9diaires en cours": {
+ "Produits interm\u00e9diaires A": {
+ "account_number": "3431"
+ },
+ "Produits interm\u00e9diaires B": {
+ "account_number": "3432"
+ },
+ "account_number": "343"
+ },
+ "Produits r\u00e9siduels en cours": {
+ "Produits r\u00e9siduels A": {
+ "account_number": "3441"
+ },
+ "Produits r\u00e9siduels B": {
+ "account_number": "3442"
+ },
+ "account_number": "344"
+ },
+ "Actifs biologiques en cours": {
+ "Animaux": {
+ "account_number": "3451"
+ },
+ "V\u00e9g\u00e9taux": {
+ "account_number": "3452"
+ },
+ "account_number": "345"
+ },
+ "account_number": "34"
+ },
+ "Services en cours": {
+ "\u00c9tudes en cours": {
+ "\u00c9tudes en cours E1": {
+ "account_number": "3511"
+ },
+ "\u00c9tudes en cours E2": {
+ "account_number": "3512"
+ },
+ "account_number": "351"
+ },
+ "Prestations de services en cours": {
+ "Prestations de services S1": {
+ "account_number": "3521"
+ },
+ "Prestations de services S2": {
+ "account_number": "3522"
+ }
+ },
+ "account_number": "35"
+ },
+ "Produits finis": {
+ "Produits finis A": {
+ "account_number": "361"
+ },
+ "Produits finis B": {
+ "account_number": "362"
+ },
+ "Actifs biologiques": {
+ "Animaux": {
+ "account_number": "3631"
+ },
+ "V\u00e9g\u00e9taux": {
+ "account_number": "3632"
+ },
+ "Autres stocks (activit\u00e9s annexes)": {
+ "account_number": "3638"
+ },
+ "account_number": "363"
+ },
+ "account_number": "36"
+ },
+ "Produits interm\u00e9diaires et r\u00e9siduels": {
+ "Produits interm\u00e9diaires": {
+ "Produits interm\u00e9diaires A": {
+ "account_number": "3711"
+ },
+ "Produits interm\u00e9diaires B": {
+ "account_number": "3712"
+ },
+ "account_number": "371"
+ },
+ "Produits r\u00e9siduels": {
+ "D\u00e9chets": {
+ "account_number": "3721"
+ },
+ "Rebuts": {
+ "account_number": "3722"
+ },
+ "Mati\u00e8res de R\u00e9cup\u00e9ration": {
+ "account_number": "3723"
+ },
+ "account_number": "372"
+ },
+ "Actifs biologiques": {
+ "Animaux": {
+ "account_number": "3731"
+ },
+ "V\u00e9g\u00e9taux": {
+ "account_number": "3732"
+ },
+ "Autres stocks (activit\u00e9s annexes)": {
+ "account_number": "3738"
+ },
+ "account_number": "373"
+ },
+ "account_number": "37"
+ },
+ "Stocks en cours de route, en consignation ou en d\u00e9p\u00f4t": {
+ "account_type": "Stock",
+ "Marchandises en cours de route": {
+ "account_number": "381"
+ },
+ "Mati\u00e8res premi\u00e8res et fournitures li\u00e9es en cours de route": {
+ "account_number": "382"
+ },
+ "Autres approvisionnements en cours de route": {
+ "account_number": "383"
+ },
+ "Produits finis en cours de route": {
+ "account_number": "386"
+ },
+ "Stock en consignation ou en d\u00e9p\u00f4t": {
+ "Stock en consignation": {
+ "account_number": "3871"
+ },
+ "Stock en d\u00e9p\u00f4t": {
+ "account_number": "3872"
+ },
+ "account_number": "387"
+ },
+ "Stock provenant d\u2019immobilisations mises hors service ou au rebut": {
+ "account_number": "388"
+ },
+ "account_number": "38"
+ },
+ "D\u00e9pr\u00e9ciations des stocks et encours de production": {
+ "D\u00e9pr\u00e9ciations des stocks de marchandises": {
+ "account_number": "391"
+ },
+ "D\u00e9pr\u00e9ciations des stocks de mati\u00e8res premi\u00e8res et fournitures li\u00e9es": {
+ "account_number": "392"
+ },
+ "D\u00e9pr\u00e9ciations des stocks d\u2019autres approvisionnements": {
+ "account_number": "393"
+ },
+ "D\u00e9pr\u00e9ciations des productions en cours": {
+ "account_number": "394"
+ },
+ "D\u00e9pr\u00e9ciations des services en cours": {
+ "account_number": "395"
+ },
+ "D\u00e9pr\u00e9ciations des stocks de produits finis": {
+ "account_number": "396"
+ },
+ "D\u00e9pr\u00e9ciations des stocks de produits interm\u00e9diaires et r\u00e9siduels": {
+ "account_number": "397"
+ },
+ "D\u00e9pr\u00e9ciations des stocks en cours de route, en consignation ou en d\u00e9p\u00f4t": {
+ "account_number": "398"
+ },
+ "account_number": "39"
+ },
+ "root_type": "Asset",
+ "account_number": "3"
+ },
+ "4-Comptes de Tiers (ACTIF)": {
+ "40-Fournisseurs et comptes rattach\u00e9s (ACTIF)": {
+ "Fournisseurs d\u00e9biteurs": {
+ "Fournisseurs Avances et acomptes vers\u00e9s": {
+ "account_number": "4091"
+ },
+ "Fournisseurs Groupe avances et acomptes vers\u00e9s": {
+ "account_number": "4092"
+ },
+ "Fournisseurs Sous-traitants avances et acomptes vers\u00e9s": {
+ "account_number": "4093"
+ },
+ "Fournisseurs Cr\u00e9ances pour emballages et mat\u00e9riels \u00e0 rendre": {
+ "account_number": "4094"
+ },
+ "Fournisseurs Rabais, remises, ristournes et autres avoirs \u00e0 obtenir": {
+ "account_number": "4098"
+ },
+ "account_number": "409"
+ }
+ },
+ "41-Clients et comptes rattach\u00e9s (ACTIF)": {
+ "Clients": {
+ "Clients": {
+ "account_type": "Receivable",
+ "account_number": "4111"
+ },
+ "Clients groupe": {
+ "account_type": "Receivable",
+ "account_number": "4112"
+ },
+ "Clients, \u00c9tat et Collectivit\u00e9s publiques": {
+ "account_type": "Receivable",
+ "account_number": "4114"
+ },
+ "Clients, organismes internationaux": {
+ "account_type": "Receivable",
+ "account_number": "4115"
+ },
+ "Clients, r\u00e9serve de propri\u00e9t\u00e9": {
+ "account_type": "Receivable",
+ "account_number": "4116"
+ },
+ "Client, retenues de garantie": {
+ "account_type": "Receivable",
+ "account_number": "4117"
+ },
+ "Clients, d\u00e9gr\u00e8vement de taxes sur la valeur ajout\u00e9e (TVA)": {
+ "account_type": "Receivable",
+ "account_number": "4118"
+ },
+ "account_type": "Receivable",
+ "account_number": "411"
+ },
+ "Clients, effets \u00e0 recevoir en portefeuille": {
+ "Clients, effets \u00e0 recevoir": {
+ "account_type": "Receivable",
+ "account_number": "4121"
+ },
+ "Clients Groupe, effets \u00e0 recevoir": {
+ "account_type": "Receivable",
+ "account_number": "4122"
+ },
+ "\u00c9tat et Collectivit\u00e9s publiques, effets \u00e0 recevoir": {
+ "account_type": "Receivable",
+ "account_number": "4124"
+ },
+ "Organismes Internationaux, effets \u00e0 recevoir": {
+ "account_type": "Receivable",
+ "account_number": "4125"
+ },
+ "account_type": "Receivable",
+ "account_number": "412"
+ },
+ "Clients, ch\u00e8ques, effets et autres valeurs impay\u00e9es": {
+ "Clients, ch\u00e8ques impay\u00e9s": {
+ "account_type": "Receivable",
+ "account_number": "4131"
+ },
+ "Clients, effets impay\u00e9s": {
+ "account_type": "Receivable",
+ "account_number": "4132"
+ },
+ "Clients, cartes de cr\u00e9dit impay\u00e9es": {
+ "account_type": "Receivable",
+ "account_number": "4133"
+ },
+ "Clients, autres valeurs impay\u00e9es": {
+ "account_type": "Receivable",
+ "account_number": "4138"
+ },
+ "account_type": "Receivable",
+ "account_number": "413"
+ },
+ "Cr\u00e9ances sur cessions courantes d\u2019immobilisations": {
+ "Cr\u00e9ances en compte, immobilisations incorporelles": {
+ "account_type": "Receivable",
+ "account_number": "4141"
+ },
+ "Cr\u00e9ances en compte, immobilisations corporelles": {
+ "account_type": "Receivable",
+ "account_number": "4142"
+ },
+ "Effets \u00e0 recevoir, immobilisations incorporelles": {
+ "account_type": "Receivable",
+ "account_number": "4146"
+ },
+ "Effets \u00e0 recevoir, immobilisations corporelles": {
+ "account_type": "Receivable",
+ "account_number": "4147"
+ },
+ "account_type": "Receivable",
+ "account_number": "414"
+ },
+ "Clients, effets escompt\u00e9s non \u00e9chus": {
+ "account_type": "Receivable",
+ "account_number": "415"
+ },
+ "Cr\u00e9ances clients litigieuses ou douteuses": {
+ "Cr\u00e9ances litigieuses": {
+ "account_type": "Receivable",
+ "account_number": "4161"
+ },
+ "Cr\u00e9ances douteuses": {
+ "account_type": "Receivable",
+ "account_number": "4162"
+ },
+ "account_type": "Receivable",
+ "account_number": "416"
+ },
+ "Clients, produits \u00e0 recevoir": {
+ "Clients, factures \u00e0 \u00e9tablir": {
+ "account_type": "Receivable",
+ "account_number": "4181"
+ },
+ "Clients, int\u00e9r\u00eats courus": {
+ "account_type": "Receivable",
+ "account_number": "4186"
+ },
+ "account_type": "Receivable",
+ "account_number": "418"
+ },
+ "account_type": "Receivable"
+ },
+ "42-Personnel (ACTIF)": {
+ "Personnel, avances et acomptes": {
+ "Personnel, avances": {
+ "account_number": "4211"
+ },
+ "Personnel, acomptes": {
+ "account_number": "4212"
+ },
+ "Frais avanc\u00e9s et fournitures au personnel": {
+ "account_number": "4213"
+ },
+ "account_number": "421"
+ }
+ },
+ "43-Organismes sociaux (ACTIF)": {
+ "431-S\u00e9curit\u00e9 sociale": {
+ "Prestations familiales": {
+ "account_number": "4311"
+ },
+ "Accidents de travail": {
+ "account_number": "4312"
+ },
+ "Caisse de retraite obligatoire": {
+ "account_number": "4313"
+ },
+ "Caisse de retraite facultative": {
+ "account_number": "4314"
+ },
+ "Autres cotisations sociales": {
+ "account_number": "4318"
+ }
+ },
+ "432-Caisses de retraite compl\u00e9mentaire": {},
+ "433-Autres organismes sociaux": {
+ "Mutuelle": {
+ "account_number": "4331"
+ },
+ "Assurances retraite": {
+ "account_number": "4332"
+ },
+ "Assurances et organismes de sant\u00e9": {
+ "account_number": "4333"
+ }
+ },
+ "438-Organismes sociaux, charges \u00e0 payer et produits \u00e0 recevoir": {
+ "Produits \u00e0 recevoir": {
+ "account_number": "4387"
+ }
+ }
+ },
+ "44-\u00c9tat et collectivit\u00e9s publiques (ACTIF)": {
+ "\u00c9tat, TVA factur\u00e9e": {
+ "TVA factur\u00e9e sur ventes": {
+ "account_number": "4431"
+ },
+ "TVA factur\u00e9e sur prestations de services": {
+ "account_number": "4432"
+ },
+ "TVA factur\u00e9e sur travaux": {
+ "account_number": "4433"
+ },
+ "TVA factur\u00e9e sur production livr\u00e9e \u00e0 soi-m\u00eame": {
+ "account_number": "4434"
+ },
+ "TVA sur factures \u00e0 \u00e9tablir": {
+ "account_number": "4435"
+ },
+ "account_number": "443"
+ },
+ "\u00c9tat, TVA r\u00e9cup\u00e9rable": {
+ "TVA r\u00e9cup\u00e9rable sur immobilisations": {
+ "account_number": "4451"
+ },
+ "TVA r\u00e9cup\u00e9rable sur achats": {
+ "account_number": "4452"
+ },
+ "TVA r\u00e9cup\u00e9rable sur transport": {
+ "account_number": "4453"
+ },
+ "TVA r\u00e9cup\u00e9rable sur services ext\u00e9rieurs et autres charges": {
+ "account_number": "4454"
+ },
+ "TVA r\u00e9cup\u00e9rable sur factures non parvenues": {
+ "account_number": "4455"
+ },
+ "TVA transf\u00e9r\u00e9e par d\u2019autres entit\u00e9s": {
+ "account_number": "4456"
+ },
+ "account_number": "445"
+ },
+ "\u00c9tat, charges \u00e0 payer et produits \u00e0 recevoir": {
+ "Charges \u00e0 payer": {
+ "account_number": "4486"
+ },
+ "Produits \u00e0 recevoir": {
+ "account_number": "4487"
+ },
+ "account_number": "448"
+ },
+ "\u00c9tat, cr\u00e9ances et dettes diverses": {
+ "\u00c9tat, obligations cautionn\u00e9es": {
+ "account_number": "4491"
+ },
+ "\u00c9tat, avances et acomptes vers\u00e9s sur imp\u00f4ts": {
+ "account_number": "4492"
+ },
+ "\u00c9tat, fonds de dotation \u00e0 recevoir": {
+ "account_number": "4493"
+ },
+ "\u00c9tat, subventions investissement \u00e0 recevoir": {
+ "account_number": "4494"
+ },
+ "\u00c9tat, subventions d\u2019exploitation \u00e0 recevoir": {
+ "account_number": "4495"
+ },
+ "\u00c9tat, subventions d\u2019\u00e9quilibre \u00e0 recevoir": {
+ "account_number": "4496"
+ },
+ "\u00c9tat, avances sur subventions": {
+ "account_number": "4497"
+ },
+ "\u00c9tat, fonds r\u00e9glement\u00e9s provisionn\u00e9s": {
+ "account_number": "4499"
+ },
+ "account_number": "449"
+ }
+ },
+ "45-Organismes internationaux (ACTIF)": {
+ "Op\u00e9rations avec les organismes africains": {
+ "account_number": "451"
+ },
+ "Op\u00e9rations avec les autres organismes internationaux": {
+ "account_number": "452"
+ },
+ "Organismes internationaux, fonds de dotation et subventions \u00e0 recevoir": {
+ "Organismes internationaux, fonds de dotation \u00e0 recevoir": {
+ "account_number": "4581"
+ },
+ "Organismes internationaux, subventions \u00e0 recevoir": {
+ "account_number": "4582"
+ },
+ "account_number": "458"
+ }
+ },
+ "46-Apporteurs, associ\u00e9s et groupe (ACTIF)": {
+ "461-Apporteurs, op\u00e9rations sur le capital": {
+ "Apporteurs, capital appel\u00e9, non vers\u00e9": {
+ "account_number": "4613"
+ },
+ "Apporteurs, compte d\u2019apport, op\u00e9rations de restructuration (fusion...)": {
+ "account_number": "4614"
+ },
+ "Apporteurs, titres \u00e0 \u00e9changer": {
+ "account_number": "4618"
+ }
+ },
+ "Apporteurs, restant d\u00fb sur capital appel\u00e9": {
+ "account_number": "467"
+ }
+ },
+ "47-D\u00e9biteurs et cr\u00e9diteurs divers (ACTIF)": {
+ "472-Cr\u00e9ances et dettes sur titres de placement": {
+ "Cr\u00e9ances sur cessions de titres de placement": {
+ "account_number": "4721"
+ },
+ "Versements restant \u00e0 effectuer sur titres de placement non lib\u00e9r\u00e9s": {
+ "account_number": "4726"
+ }
+ },
+ "473-Interm\u00e9diaires Op\u00e9rations faites pour compte de tiers": {
+ "Mandants": {
+ "account_number": "4731"
+ },
+ "Mandataires": {
+ "account_number": "4732"
+ },
+ "Commettants": {
+ "account_number": "4733"
+ },
+ "Commissionnaires": {
+ "account_number": "4734"
+ },
+ "\u00c9tat, Collectivit\u00e9s publiques, fonds global d\u2019allocation": {
+ "account_number": "4739"
+ }
+ },
+ "474-Compte de r\u00e9partition p\u00e9riodique des charges et des produits": {
+ "Compte de r\u00e9partition p\u00e9riodique des produits": {
+ "account_number": "4747"
+ }
+ },
+ "475-Compte transitoire, ajustement sp\u00e9cial li\u00e9 \u00e0 la r\u00e9vision du SYSCOHADA": {
+ "Compte actif": {
+ "account_type": "Temporary",
+ "account_number": "4751"
+ }
+ },
+ "Charges constat\u00e9es d\u2019avance": {
+ "account_number": "476"
+ },
+ "478-\u00c9carts de conversion actif": {
+ "Diminution des cr\u00e9ances d\u2019exploitation": {
+ "account_number": "4781"
+ },
+ "Diminution des cr\u00e9ances financi\u00e8res": {
+ "account_number": "4782"
+ },
+ "Augmentation des dettes d\u2019exploitation": {
+ "account_number": "4783"
+ },
+ "Augmentation des dettes financi\u00e8res": {
+ "account_number": "4784"
+ },
+ "Diff\u00e9rences d\u2019\u00e9valuation sur instruments de tr\u00e9sorerie": {
+ "account_number": "4786"
+ },
+ "Diff\u00e9rences compens\u00e9es par couverture de change": {
+ "account_number": "4788"
+ }
+ }
+ },
+ "48-Cr\u00e9ances et dettes hors activit\u00e9s ordinaires (ACTIF)": {
+ "Cr\u00e9ances sur cessions d\u2019immobilisations": {
+ "En compte, immobilisations incorporelles": {
+ "account_number": "4851"
+ },
+ "En compte, immobilisations corporelles": {
+ "account_number": "4852"
+ },
+ "Effets \u00e0 recevoir, immobilisations incorporelles": {
+ "account_number": "4853"
+ },
+ "Effets \u00e0 recevoir, immobilisations corporelles": {
+ "account_number": "4854"
+ },
+ "Effets escompt\u00e9s non \u00e9chus": {
+ "account_number": "4855"
+ },
+ "Retenues de garantie": {
+ "account_number": "4857"
+ },
+ "Factures \u00e0 \u00e9tablir": {
+ "account_number": "4858"
+ },
+ "account_number": "485"
+ },
+ "Autres cr\u00e9ances hors activit\u00e9s ordinaires (HAO)": {
+ "account_number": "488"
+ }
+ },
+ "49-D\u00e9pr\u00e9ciations et provisions pour risques \u00e0 court terme (tiers) (ACTIF)": {
+ "D\u00e9pr\u00e9ciations des comptes clients": {
+ "Cr\u00e9ances litigieuses": {
+ "account_number": "4911"
+ },
+ "Cr\u00e9ances douteuses": {
+ "account_number": "4912"
+ },
+ "account_number": "491"
+ },
+ "D\u00e9pr\u00e9ciations des comptes organismes internationaux": {
+ "account_number": "495"
+ },
+ "D\u00e9pr\u00e9ciations des comptes apporteurs, associ\u00e9s et groupe": {
+ "Associ\u00e9s, comptes courants": {
+ "account_number": "4962"
+ },
+ "Associ\u00e9s, op\u00e9rations faites en commun": {
+ "account_number": "4963"
+ },
+ "Groupe, comptes courants": {
+ "account_number": "4966"
+ },
+ "account_number": "496"
+ },
+ "D\u00e9pr\u00e9ciations des comptes d\u00e9biteurs divers": {
+ "account_number": "497"
+ },
+ "D\u00e9pr\u00e9ciations des comptes de cr\u00e9ances HAO": {
+ "Cr\u00e9ances sur cessions d\u2019immobilisations": {
+ "account_number": "4985"
+ },
+ "Cr\u00e9ances sur cessions de titres de placement": {
+ "account_number": "4986"
+ },
+ "Autres cr\u00e9ances HAO": {
+ "account_number": "4988"
+ },
+ "account_number": "498"
+ },
+ "Provisions pour risques \u00e0 court terme": {
+ "Sur op\u00e9rations d\u2019exploitation": {
+ "account_number": "4991"
+ },
+ "Sur op\u00e9rations financi\u00e8res": {
+ "account_number": "4997"
+ },
+ "Sur op\u00e9rations HAO": {
+ "account_number": "4998"
+ },
+ "account_number": "499"
+ }
+ },
+ "root_type": "Asset"
+ },
+ "4-Comptes de Tiers (PASSIF)": {
+ "40-Fournisseurs et comptes rattach\u00e9s (PASSIF)": {
+ "Fournisseurs, dettes en compte": {
+ "Fournisseurs": {
+ "account_type": "Payable",
+ "account_number": "4011"
+ },
+ "Fournisseurs groupe": {
+ "account_type": "Payable",
+ "account_number": "4012"
+ },
+ "Fournisseurs sous-traitants": {
+ "account_type": "Payable",
+ "account_number": "4013"
+ },
+ "Fournisseurs, r\u00e9serve de propri\u00e9t\u00e9": {
+ "account_type": "Payable",
+ "account_number": "4016"
+ },
+ "Fournisseur, retenues de garantie": {
+ "account_type": "Payable",
+ "account_number": "4017"
+ },
+ "account_type": "Payable",
+ "account_number": "401"
+ },
+ "Fournisseurs, effets \u00e0 payer": {
+ "Fournisseurs Effets \u00e0 payer": {
+ "account_type": "Payable",
+ "account_number": "4021"
+ },
+ "Fournisseurs Groupe, effets \u00e0 payer": {
+ "account_type": "Payable",
+ "account_number": "4022"
+ },
+ "Fournisseurs Sous-traitants, effets \u00e0 payer": {
+ "account_type": "Payable",
+ "account_number": "4023"
+ },
+ "account_type": "Payable",
+ "account_number": "402"
+ },
+ "Fournisseurs, acquisitions courantes d\u2019immobilisations": {
+ "Fournisseurs Dettes en comptes, immobilisations incorporelles": {
+ "account_type": "Payable",
+ "account_number": "4041"
+ },
+ "Fournisseurs Dettes en comptes, immobilisations corporelles": {
+ "account_type": "Payable",
+ "account_number": "4042"
+ },
+ "Fournisseurs Effets \u00e0 payer, immobilisations incorporelles": {
+ "account_type": "Payable",
+ "account_number": "4046"
+ },
+ "Fournisseurs Effets \u00e0 payer, immobilisations corporelles": {
+ "account_type": "Payable",
+ "account_number": "4047"
+ },
+ "account_type": "Payable",
+ "account_number": "404"
+ },
+ "Fournisseurs, factures non parvenues": {
+ "Fournisseurs": {
+ "account_type": "Stock Received But Not Billed",
+ "account_number": "4081"
+ },
+ "Fournisseurs groupe": {
+ "account_type": "Stock Received But Not Billed",
+ "account_number": "4082"
+ },
+ "Fournisseurs sous-traitants": {
+ "account_type": "Stock Received But Not Billed",
+ "account_number": "4083"
+ },
+ "Fournisseurs, int\u00e9r\u00eats courus": {
+ "account_type": "Stock Received But Not Billed",
+ "account_number": "4086"
+ },
+ "account_type": "Stock Received But Not Billed",
+ "account_number": "408"
+ },
+ "account_type": "Payable"
+ },
+ "41-Clients et comptes rattach\u00e9s (PASSIF)": {
+ "Clients cr\u00e9diteurs": {
+ "Clients, avances et acomptes re\u00e7us": {
+ "account_number": "4191"
+ },
+ "Clients groupe, avances et acomptes re\u00e7us": {
+ "account_number": "4192"
+ },
+ "Clients, dettes pour emballages et mat\u00e9riels consign\u00e9s": {
+ "account_number": "4194"
+ },
+ "Clients, rabais, remises, ristournes et autres avoirs \u00e0 accorder": {
+ "account_number": "4198"
+ },
+ "account_number": "419"
+ }
+ },
+ "42-Personnel (PASSIF)": {
+ "Personnel, r\u00e9mun\u00e9rations dues": {
+ "account_number": "422"
+ },
+ "Personnel, oppositions, saisies-arr\u00eats": {
+ "Personnel, oppositions": {
+ "account_number": "4231"
+ },
+ "Personnel, saisies-arr\u00eats": {
+ "account_number": "4232"
+ },
+ "Personnel, avis \u00e0 tiers d\u00e9tenteur": {
+ "account_number": "4233"
+ },
+ "account_number": "423"
+ },
+ "Personnel, \u0153uvres sociales internes": {
+ "Assistance m\u00e9dicale": {
+ "account_number": "4241"
+ },
+ "Allocations familiales": {
+ "account_number": "4242"
+ },
+ "Organismes sociaux rattach\u00e9s \u00e0 l\u2019entit\u00e9": {
+ "account_number": "4245"
+ },
+ "Autres \u0153uvres sociales internes": {
+ "account_number": "4248"
+ },
+ "account_number": "424"
+ },
+ "Repr\u00e9sentants du personnel": {
+ "D\u00e9l\u00e9gu\u00e9s du personnel": {
+ "account_number": "4251"
+ },
+ "Syndicats et Comit\u00e9s d\u2019entreprises, d\u2019\u00c9tablissement": {
+ "account_number": "4252"
+ },
+ "Autres repr\u00e9sentants du personnel": {
+ "account_number": "4258"
+ },
+ "account_number": "425"
+ },
+ "Personnel, participation aux b\u00e9n\u00e9fices et au capital": {
+ "Participation aux b\u00e9n\u00e9fices": {
+ "account_number": "4261"
+ },
+ "Participation au capital": {
+ "account_number": "4264"
+ },
+ "account_number": "426"
+ },
+ "Personnel d\u00e9p\u00f4ts": {
+ "account_number": "427"
+ },
+ "Personnel, charges \u00e0 payer et produits \u00e0 recevoir": {
+ "Dettes provisionn\u00e9es pour cong\u00e9s \u00e0 payer": {
+ "account_number": "4281"
+ },
+ "Autres charges \u00e0 payer": {
+ "account_number": "4286"
+ },
+ "Produits \u00e0 recevoir": {
+ "account_number": "4287"
+ },
+ "account_number": "428"
+ }
+ },
+ "43-Organismes sociaux (PASSIF)": {
+ "438-Organismes sociaux, charges \u00e0 payer et produits \u00e0 recevoir": {
+ "Charges sociales sur gratifications \u00e0 payer": {
+ "account_number": "4381"
+ },
+ "Charges sociales sur cong\u00e9s \u00e0 payer": {
+ "account_number": "4382"
+ },
+ "Autres charges \u00e0 payer": {
+ "account_number": "4386"
+ }
+ }
+ },
+ "44-\u00c9tat et collectivit\u00e9s publiques (PASSIF)": {
+ "\u00c9tat, imp\u00f4t sur les b\u00e9n\u00e9fices": {
+ "account_number": "441"
+ },
+ "\u00c9tat, autres imp\u00f4ts et taxes": {
+ "Imp\u00f4ts et taxes d\u2019\u00c9tat": {
+ "account_number": "4421"
+ },
+ "Imp\u00f4ts et taxes pour les collectivit\u00e9s publiques": {
+ "account_number": "4422"
+ },
+ "Imp\u00f4ts et taxes recouvrables sur des obligataires": {
+ "account_number": "4423"
+ },
+ "Imp\u00f4ts et taxes recouvrables sur des associ\u00e9s": {
+ "account_number": "4424"
+ },
+ "Droits de douane": {
+ "account_number": "4426"
+ },
+ "Autres imp\u00f4ts et taxes": {
+ "account_number": "4428"
+ },
+ "account_number": "442"
+ },
+ "\u00c9tat, TVA due ou cr\u00e9dit de TVA": {
+ "\u00c9tat, TVA due": {
+ "account_number": "4441"
+ },
+ "\u00c9tat, cr\u00e9dit de TVA \u00e0 reporter": {
+ "account_number": "4449"
+ },
+ "account_number": "444"
+ },
+ "\u00c9tat, autres taxes sur le chiffre d\u2019affaires": {
+ "account_number": "446"
+ },
+ "\u00c9tat, imp\u00f4ts retenus \u00e0 la source": {
+ "Imp\u00f4t G\u00e9n\u00e9ral sur le revenu": {
+ "account_number": "4471"
+ },
+ "Imp\u00f4ts sur salaires": {
+ "account_number": "4472"
+ },
+ "Contribution nationale": {
+ "account_number": "4473"
+ },
+ "Contribution nationale de solidarit\u00e9": {
+ "account_number": "4474"
+ },
+ "Autres imp\u00f4ts et contributions": {
+ "account_number": "4478"
+ },
+ "account_number": "447"
+ }
+ },
+ "46-Apporteurs, associ\u00e9s et groupe (PASSIF)": {
+ "461-Apporteurs, op\u00e9rations sur le capital (PASSIF)": {
+ "Apporteurs, apports en nature": {
+ "account_number": "4611"
+ },
+ "Apporteurs, apports en num\u00e9raire": {
+ "account_number": "4612"
+ },
+ "Apporteurs, versements re\u00e7us sur augmentation de capital": {
+ "account_number": "4615"
+ },
+ "Apporteurs, versements anticip\u00e9s": {
+ "account_number": "4616"
+ },
+ "Apporteurs d\u00e9faillants": {
+ "account_number": "4617"
+ },
+ "Apporteurs, capital \u00e0 rembourser": {
+ "account_number": "4619"
+ }
+ },
+ "462-Associ\u00e9s, comptes courants": {
+ "Principal": {
+ "account_number": "4621"
+ },
+ "Int\u00e9r\u00eats courus": {
+ "account_number": "4626"
+ }
+ },
+ "463-Associ\u00e9s, op\u00e9rations faites en commun et GIE": {
+ "Op\u00e9rations courantes": {
+ "account_number": "4631"
+ },
+ "Int\u00e9r\u00eats courus": {
+ "account_number": "4636"
+ }
+ },
+ "Associ\u00e9s, dividendes \u00e0 payer": {
+ "account_number": "465"
+ },
+ "Groupe, comptes courants": {
+ "account_number": "466"
+ }
+ },
+ "47-D\u00e9biteurs et cr\u00e9diteurs divers (PASSIF)": {
+ "471-D\u00e9biteurs et cr\u00e9diteurs divers": {
+ "D\u00e9biteurs divers": {
+ "account_number": "4711"
+ },
+ "Cr\u00e9diteurs divers": {
+ "account_number": "4712"
+ },
+ "Obligataires": {
+ "account_number": "4713"
+ },
+ "R\u00e9mun\u00e9rations d\u2019administrateurs": {
+ "account_number": "4715"
+ },
+ "Compte d\u2019affacturage": {
+ "account_number": "4716"
+ },
+ "D\u00e9biteurs divers retenues de garantie": {
+ "account_number": "4717"
+ },
+ "Apport, compte de fusion et op\u00e9rations assimil\u00e9es": {
+ "account_number": "4718"
+ },
+ "Bons de souscription d\u2019actions et d\u2019obligations": {
+ "account_number": "4719"
+ }
+ },
+ "474-Compte de r\u00e9partition p\u00e9riodique des charges et des produits (PASSIF)": {
+ "Compte de r\u00e9partition p\u00e9riodique des charges": {
+ "account_number": "4746"
+ }
+ },
+ "475-Compte transitoire, ajustement sp\u00e9cial li\u00e9 \u00e0 la r\u00e9vision du SYSCOHADA (PASSIF)": {
+ "Compte passif": {
+ "account_number": "4752"
+ }
+ },
+ "Produits constat\u00e9s d\u2019avance": {
+ "account_number": "477"
+ },
+ "479-\u00c9carts de conversion passif": {
+ "Augmentation des cr\u00e9ances d\u2019exploitation": {
+ "account_number": "4791"
+ },
+ "Augmentation des cr\u00e9ances financi\u00e8res": {
+ "account_number": "4792"
+ },
+ "Diminution des dettes d\u2019exploitation": {
+ "account_number": "4793"
+ },
+ "Diminution des dettes financi\u00e8res": {
+ "account_number": "4794"
+ },
+ "Diff\u00e9rences d\u2019\u00e9valuation sur instruments de tr\u00e9sorerie": {
+ "account_number": "4797"
+ },
+ "Diff\u00e9rences compens\u00e9es par couverture de change": {
+ "account_number": "4798"
+ }
+ }
+ },
+ "48-Cr\u00e9ances et dettes hors activit\u00e9s ordinaires (HAO) (PASSIF)": {
+ "Fournisseurs d\u2019investissements": {
+ "Immobilisations incorporelles": {
+ "account_number": "4811"
+ },
+ "Immobilisations corporelles": {
+ "account_number": "4812"
+ },
+ "Versements restant \u00e0 effectuer sur titres de participation et titres immobilis\u00e9s non lib\u00e9r\u00e9s": {
+ "account_number": "4813"
+ },
+ "R\u00e9serve de propri\u00e9t\u00e9": {
+ "account_number": "4816"
+ },
+ "Retenues de garantie": {
+ "account_number": "4817"
+ },
+ "Factures non parvenues": {
+ "account_number": "4818"
+ },
+ "account_number": "481"
+ },
+ "Fournisseurs d\u2019investissements, effets \u00e0 payer": {
+ "Immobilisations incorporelles": {
+ "account_number": "4821"
+ },
+ "Immobilisations corporelles": {
+ "account_number": "4822"
+ },
+ "account_number": "482"
+ },
+ "Autres dettes hors activit\u00e9s ordinaires (HAO)": {
+ "Produits": {
+ "account_number": "4887"
+ },
+ "account_number": "484"
+ }
+ },
+ "root_type": "Liability"
+ },
+ "Comptes de tr\u00e9sorerie": {
+ "Titres de placement": {
+ "Titres du tr\u00e9sor et bons de caisse \u00e0 court terme": {
+ "Titres du Tr\u00e9sor \u00e0 court terme": {
+ "account_number": "5011"
+ },
+ "Titres d\u2019organismes financiers": {
+ "account_number": "5012"
+ },
+ "Bons de caisse \u00e0 court terme": {
+ "account_number": "5013"
+ },
+ "Frais d\u2019acquisition des titres de tr\u00e9sor et bons de caisse": {
+ "account_number": "5016"
+ },
+ "account_number": "501"
+ },
+ "Actions": {
+ "Actions ou parts propres": {
+ "account_number": "5021"
+ },
+ "Actions cot\u00e9es": {
+ "account_number": "5022"
+ },
+ "Actions non cot\u00e9es": {
+ "account_number": "5023"
+ },
+ "Actions d\u00e9membr\u00e9es (certificats d\u2019investissement, droits de vote)": {
+ "account_number": "5024"
+ },
+ "Autres actions": {
+ "account_number": "5025"
+ },
+ "Frais d\u2019acquisition des actions": {
+ "account_number": "5026"
+ },
+ "account_number": "502"
+ },
+ "Obligations": {
+ "Obligations \u00e9mises par la soci\u00e9t\u00e9 et rachet\u00e9es par elle": {
+ "account_number": "5031"
+ },
+ "Obligations cot\u00e9es": {
+ "account_number": "5032"
+ },
+ "Obligations non cot\u00e9es": {
+ "account_number": "5033"
+ },
+ "Autres obligations": {
+ "account_number": "5035"
+ },
+ "Frais d\u2019acquisition des obligations": {
+ "account_number": "5036"
+ },
+ "account_number": "503"
+ },
+ "Bons de souscription": {
+ "Bons de souscription d\u2019actions": {
+ "account_number": "5042"
+ },
+ "Bons de souscription d\u2019obligations": {
+ "account_number": "5043"
+ },
+ "account_number": "504"
+ },
+ "Titres n\u00e9gociables hors r\u00e9gion": {
+ "account_number": "505"
+ },
+ "Int\u00e9r\u00eats courus": {
+ "Titres du Tr\u00e9sor et bons de caisse \u00e0 court terme": {
+ "account_number": "5061"
+ },
+ "Actions": {
+ "account_number": "5062"
+ },
+ "Obligations": {
+ "account_number": "5063"
+ },
+ "account_number": "506"
+ },
+ "Autres titres de placement et cr\u00e9ances assimil\u00e9es": {
+ "account_number": "508"
+ },
+ "account_number": "50"
+ },
+ "Valeurs \u00e0 encaisser": {
+ "Effets \u00e0 encaisser": {
+ "account_number": "511"
+ },
+ "Effets \u00e0 l\u2019encaissement": {
+ "account_number": "512"
+ },
+ "Ch\u00e8ques \u00e0 encaisser": {
+ "account_number": "513"
+ },
+ "Ch\u00e8ques \u00e0 l\u2019encaissement": {
+ "account_number": "514"
+ },
+ "Cartes de cr\u00e9dit \u00e0 encaisser": {
+ "account_number": "515"
+ },
+ "Autres valeurs \u00e0 l\u2019encaissement": {
+ "Warrants": {
+ "account_number": "5181"
+ },
+ "Billets de fonds": {
+ "account_number": "5182"
+ },
+ "Ch\u00e8ques de voyage": {
+ "account_number": "5185"
+ },
+ "Coupons \u00e9chus": {
+ "account_number": "5186"
+ },
+ "Int\u00e9r\u00eats \u00e9chus des obligations": {
+ "account_number": "5187"
+ },
+ "account_number": "518"
+ },
+ "account_number": "51"
+ },
+ "Banques": {
+ "Banques locales": {
+ "Banques en monnaie nationale": {
+ "account_type": "Bank",
+ "account_number": "5211"
+ },
+ "Banques en devises": {
+ "account_type": "Bank",
+ "account_number": "5215"
+ },
+ "account_type": "Bank",
+ "account_number": "521"
+ },
+ "Banques autres \u00c9tats r\u00e9gion": {
+ "account_number": "522"
+ },
+ "Banques autres \u00c9tats zone mon\u00e9taire": {
+ "account_number": "523"
+ },
+ "Banques hors zone mon\u00e9taire": {
+ "account_number": "524"
+ },
+ "Banques d\u00e9p\u00f4t \u00e0 terme": {
+ "account_number": "525"
+ },
+ "Banques, int\u00e9r\u00eats courus": {
+ "Banque, int\u00e9r\u00eats courus, charges \u00e0 payer": {
+ "account_number": "5261"
+ },
+ "Banque, int\u00e9r\u00eats courus, produits \u00e0 recevoir": {
+ "account_number": "5267"
+ },
+ "account_number": "526"
+ },
+ "account_number": "52"
+ },
+ "\u00c9tablissements financiers et assimil\u00e9s": {
+ "Ch\u00e8ques postaux": {
+ "account_number": "531"
+ },
+ "Tr\u00e9sor": {
+ "account_number": "532"
+ },
+ "Soci\u00e9t\u00e9s de gestion et d\u2019interm\u00e9diation (SGI)": {
+ "account_number": "533"
+ },
+ "\u00c9tablissements financiers, int\u00e9r\u00eats courus": {
+ "account_number": "536"
+ },
+ "Autres organismes financiers": {
+ "account_number": "538"
+ },
+ "account_number": "53"
+ },
+ "Instruments de tr\u00e9sorerie": {
+ "Options de taux d\u2019int\u00e9r\u00eat": {
+ "account_number": "541"
+ },
+ "Options de taux de change": {
+ "account_number": "542"
+ },
+ "Options de taux boursiers": {
+ "account_number": "543"
+ },
+ "Instruments de march\u00e9s \u00e0 terme": {
+ "account_number": "544"
+ },
+ "Avoirs d\u2019or et autres m\u00e9taux pr\u00e9cieux": {
+ "account_number": "545"
+ },
+ "account_number": "54"
+ },
+ "Instruments de monnaie \u00e9lectronique": {
+ "Monnaie \u00e9lectronique carte carburant": {
+ "account_number": "551"
+ },
+ "Monnaie \u00e9lectronique t\u00e9l\u00e9phone portable": {
+ "account_number": "552"
+ },
+ "Monnaie \u00e9lectronique carte p\u00e9age": {
+ "account_number": "553"
+ },
+ "Porte-monnaie \u00e9lectronique": {
+ "account_number": "554"
+ },
+ "Autres instruments de monnaies \u00e9lectroniques": {
+ "account_number": "558"
+ },
+ "account_number": "55"
+ },
+ "Banques, cr\u00e9dits de tr\u00e9sorerie et d\u2019escompte": {
+ "Cr\u00e9dits de tr\u00e9sorerie": {
+ "account_number": "561"
+ },
+ "Escompte de cr\u00e9dits de campagne": {
+ "account_number": "564"
+ },
+ "Escompte de cr\u00e9dits ordinaires": {
+ "account_number": "565"
+ },
+ "Banques, cr\u00e9dits de tr\u00e9sorerie, int\u00e9r\u00eats courus": {
+ "account_number": "566"
+ },
+ "account_number": "56"
+ },
+ "Caisse": {
+ "Caisse si\u00e8ge social": {
+ "Caisse en monnaie nationale": {
+ "account_number": "5711"
+ },
+ "Caisse en devises": {
+ "account_number": "5712"
+ },
+ "account_number": "571"
+ },
+ "Caisse succursale A": {
+ "En monnaie nationale": {
+ "account_number": "5721"
+ },
+ "En devises": {
+ "account_number": "5722"
+ },
+ "account_number": "572"
+ },
+ "Caisse succursale B": {
+ "En monnaie nationale": {
+ "account_number": "5731"
+ },
+ "En devises": {
+ "account_number": "5732"
+ },
+ "account_number": "573"
+ },
+ "account_number": "57"
+ },
+ "R\u00e9gies d\u2019avances, accr\u00e9ditifs et virements internes": {
+ "R\u00e9gies d\u2019avance": {
+ "account_number": "581"
+ },
+ "Accr\u00e9ditifs": {
+ "account_number": "582"
+ },
+ "Virements de fonds": {
+ "account_number": "585"
+ },
+ "Autres virements internes": {
+ "account_number": "588"
+ },
+ "account_number": "58"
+ },
+ "D\u00e9pr\u00e9ciations et provisions pour risque \u00e0 court terme": {
+ "D\u00e9pr\u00e9ciations des titres de placement": {
+ "account_number": "590"
+ },
+ "D\u00e9pr\u00e9ciations des titres et valeurs \u00e0 encaisser": {
+ "account_number": "591"
+ },
+ "D\u00e9pr\u00e9ciations des comptes banques": {
+ "account_number": "592"
+ },
+ "D\u00e9pr\u00e9ciations des comptes \u00e9tablissements financiers et assimil\u00e9s": {
+ "account_number": "593"
+ },
+ "D\u00e9pr\u00e9ciations des comptes d\u2019instruments de tr\u00e9sorerie": {
+ "account_number": "594"
+ },
+ "Provisions pour risque \u00e0 court terme \u00e0 caract\u00e8re financier": {
+ "account_number": "599"
+ },
+ "account_number": "59"
+ },
+ "root_type": "Asset",
+ "account_number": "5"
+ },
+ "Comptes de charges des activit\u00e9s ordinaires": {
+ "Achats et variations de stocks": {
+ "Achats de marchandises": {
+ "Dans la R\u00e9gion": {
+ "account_number": "6011"
+ },
+ "Hors R\u00e9gion": {
+ "account_number": "6012"
+ },
+ "Aux entit\u00e9s du groupe dans la R\u00e9gion": {
+ "account_number": "6013"
+ },
+ "Aux entit\u00e9s du groupe hors R\u00e9gion": {
+ "account_number": "6014"
+ },
+ "Frais sur achats": {
+ "account_number": "6015"
+ },
+ "Rabais, remises et ristournes obtenus (non ventil\u00e9s)": {
+ "account_number": "6019"
+ },
+ "account_number": "601"
+ },
+ "Achats de mati\u00e8res premi\u00e8res et fournitures li\u00e9es": {
+ "Dans la R\u00e9gion": {
+ "account_number": "6021"
+ },
+ "Hors R\u00e9gion": {
+ "account_number": "6022"
+ },
+ "Aux entit\u00e9s du groupe dans la R\u00e9gion": {
+ "account_number": "6023"
+ },
+ "Aux entit\u00e9s du groupe hors R\u00e9gion": {
+ "account_number": "6024"
+ },
+ "Frais sur achats": {
+ "account_number": "6025"
+ },
+ "Rabais, remises et ristournes obtenus (non ventil\u00e9s)": {
+ "account_number": "6029"
+ },
+ "account_number": "602"
+ },
+ "Variations des stocks de biens achet\u00e9s": {
+ "Variations des stocks de marchandises": {
+ "account_number": "6031"
+ },
+ "Variations des stocks de mati\u00e8res premi\u00e8res et fournitures li\u00e9es": {
+ "account_number": "6032"
+ },
+ "Variations des stocks d\u2019autres approvisionnements": {
+ "account_number": "6033"
+ },
+ "account_number": "603"
+ },
+ "Achats stock\u00e9s de mati\u00e8res et fournitures consommables": {
+ "Mati\u00e8res consommables": {
+ "account_number": "6041"
+ },
+ "Mati\u00e8res combustibles": {
+ "account_number": "6042"
+ },
+ "Produits d\u2019entretien": {
+ "account_number": "6043"
+ },
+ "Fournitures d\u2019atelier et d\u2019usine": {
+ "account_number": "6044"
+ },
+ "Frais sur achat": {
+ "account_number": "6045"
+ },
+ "Fournitures de magasin": {
+ "account_number": "6046"
+ },
+ "Fournitures de bureau": {
+ "account_number": "6047"
+ },
+ "Rabais, remises et ristournes obtenus (non ventil\u00e9s)": {
+ "account_number": "6049"
+ },
+ "account_number": "604"
+ },
+ "Autres achats": {
+ "Fournitures non stockables Eau": {
+ "account_number": "6051"
+ },
+ "Fournitures non stockables \u00c9lectricit\u00e9": {
+ "account_number": "6052"
+ },
+ "Fournitures non stockables Autres \u00e9nergies": {
+ "account_number": "6053"
+ },
+ "Fournitures d\u2019entretien non stockables": {
+ "account_number": "6054"
+ },
+ "Fournitures de bureau non stockables": {
+ "account_number": "6055"
+ },
+ "Achats de petit mat\u00e9riel et outillage": {
+ "account_number": "6056"
+ },
+ "Achats d\u2019\u00e9tudes et prestations de services": {
+ "account_number": "6057"
+ },
+ "Achats de travaux, mat\u00e9riels et \u00e9quipements": {
+ "account_number": "6058"
+ },
+ "Rabais, remises et ristournes obtenus (non ventil\u00e9s)": {
+ "account_number": "6059"
+ },
+ "account_number": "605"
+ },
+ "Achats d\u2019emballages": {
+ "Emballages perdus": {
+ "account_number": "6081"
+ },
+ "Emballages r\u00e9cup\u00e9rables non identifiables": {
+ "account_number": "6082"
+ },
+ "Emballages \u00e0 usage mixte": {
+ "account_number": "6083"
+ },
+ "Frais sur achats": {
+ "account_number": "6085"
+ },
+ "Rabais, remises et ristournes obtenus (non ventil\u00e9s)": {
+ "account_number": "6089"
+ },
+ "account_number": "608"
+ },
+ "account_number": "60"
+ },
+ "Transports": {
+ "Transports sur ventes": {
+ "account_number": "612"
+ },
+ "Transports pour le compte de tiers": {
+ "account_number": "613"
+ },
+ "Transports du personnel": {
+ "account_number": "614"
+ },
+ "Transports de plis": {
+ "account_number": "616"
+ },
+ "Autres frais de transport": {
+ "Voyages et d\u00e9placements": {
+ "account_number": "6181"
+ },
+ "Transports entre \u00e9tablissements ou chantiers": {
+ "account_number": "6182"
+ },
+ "Transports administratifs": {
+ "account_number": "6183"
+ },
+ "account_number": "618"
+ },
+ "account_number": "61"
+ },
+ "Services ext\u00e9rieurs": {
+ "Sous-traitance g\u00e9n\u00e9rale": {
+ "account_number": "621"
+ },
+ "Locations, charges locatives": {
+ "Locations de terrains": {
+ "account_number": "6221"
+ },
+ "Locations de b\u00e2timents": {
+ "account_number": "6222"
+ },
+ "Locations de mat\u00e9riels et outillages": {
+ "account_number": "6223"
+ },
+ "Malis sur emballages": {
+ "account_number": "6224"
+ },
+ "Locations d\u2019emballages": {
+ "account_number": "6225"
+ },
+ "Fermages et loyers du foncier": {
+ "account_number": "6226"
+ },
+ "Locations et charges locatives diverses": {
+ "account_number": "6228"
+ },
+ "account_number": "622"
+ },
+ "Redevances de location acquisition": {
+ "Cr\u00e9dit-bail immobilier": {
+ "account_number": "6232"
+ },
+ "Cr\u00e9dit-bail mobilier": {
+ "account_number": "6233"
+ },
+ "Location-vente": {
+ "account_number": "6234"
+ },
+ "Autres contrats de location acquisition": {
+ "account_number": "6238"
+ },
+ "account_number": "623"
+ },
+ "Entretien, r\u00e9parations, remise en \u00e9tat et maintenance": {
+ "Entretien et r\u00e9parations des biens immobiliers": {
+ "account_number": "6241"
+ },
+ "Entretien et r\u00e9parations des biens mobiliers": {
+ "account_number": "6242"
+ },
+ "Maintenance": {
+ "account_number": "6243"
+ },
+ "Charges de d\u00e9mant\u00e8lement et remise en \u00e9tat": {
+ "account_number": "6244"
+ },
+ "Autres entretiens et r\u00e9parations": {
+ "account_number": "6248"
+ },
+ "account_number": "624"
+ },
+ "Primes d\u2019assurance": {
+ "Assurances multirisques": {
+ "account_number": "6251"
+ },
+ "Assurances mat\u00e9riel de transport": {
+ "account_number": "6252"
+ },
+ "Assurances risques d\u2019exploitation": {
+ "account_number": "6253"
+ },
+ "Assurances responsabilit\u00e9 du producteur": {
+ "account_number": "6254"
+ },
+ "Assurances insolvabilit\u00e9 clients": {
+ "account_number": "6255"
+ },
+ "Assurances transport sur ventes": {
+ "account_number": "6257"
+ },
+ "Autres primes d\u2019assurances": {
+ "account_number": "6258"
+ },
+ "account_number": "625"
+ },
+ "\u00c9tudes, recherches et documentation": {
+ "\u00c9tudes et recherches": {
+ "account_number": "6261"
+ },
+ "Documentation g\u00e9n\u00e9rale": {
+ "account_number": "6265"
+ },
+ "Documentation technique": {
+ "account_number": "6266"
+ },
+ "account_number": "626"
+ },
+ "Publicit\u00e9, publications, relations publiques": {
+ "Annonces, insertions": {
+ "account_number": "6271"
+ },
+ "Catalogues, imprim\u00e9s publicitaires": {
+ "account_number": "6272"
+ },
+ "\u00c9chantillons": {
+ "account_number": "6273"
+ },
+ "Foires et expositions": {
+ "account_number": "6274"
+ },
+ "Publications": {
+ "account_number": "6275"
+ },
+ "Cadeaux \u00e0 la client\u00e8le": {
+ "account_number": "6276"
+ },
+ "Frais de colloques, s\u00e9minaires, conf\u00e9rences": {
+ "account_number": "6277"
+ },
+ "Autres charges de publicit\u00e9 et relations publiques": {
+ "account_number": "6278"
+ },
+ "account_number": "627"
+ },
+ "Frais de t\u00e9l\u00e9communications": {
+ "Frais de t\u00e9l\u00e9phone": {
+ "account_number": "6281"
+ },
+ "Frais de t\u00e9lex": {
+ "account_number": "6282"
+ },
+ "Frais de t\u00e9l\u00e9copie": {
+ "account_number": "6283"
+ },
+ "Autres frais de t\u00e9l\u00e9communications": {
+ "account_number": "6288"
+ },
+ "account_number": "628"
+ },
+ "account_number": "62"
+ },
+ "Autres services ext\u00e9rieurs": {
+ "Frais bancaires": {
+ "Frais sur titres (vente, garde)": {
+ "account_number": "6311"
+ },
+ "Frais sur effets": {
+ "account_number": "6312"
+ },
+ "Location de coffres": {
+ "account_number": "6313"
+ },
+ "Commissions d\u2019affacturage": {
+ "account_number": "6314"
+ },
+ "Commissions sur cartes de cr\u00e9dit": {
+ "account_number": "6315"
+ },
+ "Frais d\u2019\u00e9mission d\u2019emprunts": {
+ "account_number": "6316"
+ },
+ "Frais sur instruments monnaie \u00e9lectronique": {
+ "account_number": "6317"
+ },
+ "Autres frais bancaires": {
+ "account_number": "6318"
+ },
+ "account_number": "631"
+ },
+ "R\u00e9mun\u00e9rations d\u2019interm\u00e9diaires et de conseils": {
+ "Commissions et courtages sur ventes": {
+ "account_number": "6322"
+ },
+ "Honoraires des professions r\u00e9glement\u00e9es": {
+ "account_number": "6324"
+ },
+ "Frais d\u2019actes et de contentieux": {
+ "account_number": "6325"
+ },
+ "R\u00e9mun\u00e9rations d\u2019affacturage": {
+ "account_number": "6326"
+ },
+ "R\u00e9mun\u00e9rations des autres prestataires de services": {
+ "account_number": "6327"
+ },
+ "Divers frais": {
+ "account_number": "6328"
+ },
+ "account_number": "632"
+ },
+ "Frais de formation du personnel": {
+ "account_number": "633"
+ },
+ "Redevances pour brevets, licences, logiciels, concessions et droits et valeurs similaires": {
+ "Redevances pour brevets, licences": {
+ "account_number": "6342"
+ },
+ "Redevances pour logiciels": {
+ "account_number": "6343"
+ },
+ "Redevances pour marques": {
+ "account_number": "6344"
+ },
+ "Redevances pour sites internet": {
+ "account_number": "6345"
+ },
+ "Redevances pour concessions, droits et valeurs similaires": {
+ "account_number": "6346"
+ },
+ "account_number": "634"
+ },
+ "Cotisations": {
+ "Cotisations": {
+ "account_number": "6351"
+ },
+ "Concours divers": {
+ "account_number": "6358"
+ },
+ "account_number": "635"
+ },
+ "R\u00e9mun\u00e9rations de personnel ext\u00e9rieur \u00e0 l\u2019entit\u00e9": {
+ "Personnel int\u00e9rimaire": {
+ "account_number": "6371"
+ },
+ "Personnel d\u00e9tach\u00e9 ou pr\u00eat\u00e9 \u00e0 l\u2019entit\u00e9": {
+ "account_number": "6372"
+ },
+ "account_number": "637"
+ },
+ "Autres charges externes": {
+ "Frais de recrutement du personnel": {
+ "account_number": "6381"
+ },
+ "Frais de d\u00e9m\u00e9nagement": {
+ "account_number": "6382"
+ },
+ "R\u00e9ceptions": {
+ "account_number": "6383"
+ },
+ "Missions": {
+ "account_number": "6384"
+ },
+ "Charges de copropri\u00e9t\u00e9": {
+ "account_number": "6385"
+ },
+ "account_number": "638"
+ },
+ "account_number": "63"
+ },
+ "Imp\u00f4ts et taxes": {
+ "Imp\u00f4ts et taxes directs": {
+ "Imp\u00f4ts fonciers et taxes annexes": {
+ "account_number": "6411"
+ },
+ "Patentes, licences et taxes annexes": {
+ "account_number": "6412"
+ },
+ "Taxes sur appointements et salaires": {
+ "account_number": "6413"
+ },
+ "Taxes d\u2019apprentissage": {
+ "account_number": "6414"
+ },
+ "Formation professionnelle continue": {
+ "account_number": "6415"
+ },
+ "Autres imp\u00f4ts et taxes directs": {
+ "account_number": "6418"
+ },
+ "account_number": "641"
+ },
+ "Imp\u00f4ts et taxes indirects": {
+ "account_number": "645"
+ },
+ "Droits d\u2019enregistrement": {
+ "Droits de mutation": {
+ "account_number": "6461"
+ },
+ "Droits de timbre": {
+ "account_number": "6462"
+ },
+ "Taxes sur les v\u00e9hicules de soci\u00e9t\u00e9": {
+ "account_number": "6463"
+ },
+ "Vignettes": {
+ "account_number": "6464"
+ },
+ "Autres droits": {
+ "account_number": "6468"
+ },
+ "account_number": "646"
+ },
+ "P\u00e9nalit\u00e9s, amendes fiscales": {
+ "P\u00e9nalit\u00e9s d\u2019assiette, imp\u00f4ts directs": {
+ "account_number": "6471"
+ },
+ "P\u00e9nalit\u00e9s d\u2019assiette, imp\u00f4ts indirects": {
+ "account_number": "6472"
+ },
+ "P\u00e9nalit\u00e9s de recouvrement, imp\u00f4ts directs": {
+ "account_number": "6473"
+ },
+ "P\u00e9nalit\u00e9s de recouvrement, imp\u00f4ts indirects": {
+ "account_number": "6474"
+ },
+ "Autres p\u00e9nalit\u00e9s et amendes fiscales": {
+ "account_number": "6478"
+ },
+ "account_number": "647"
+ },
+ "Autres imp\u00f4ts et taxes": {
+ "account_number": "648"
+ },
+ "account_number": "64"
+ },
+ "Autres charges": {
+ "Pertes sur cr\u00e9ances clients et autres d\u00e9biteurs": {
+ "Clients": {
+ "account_number": "6511"
+ },
+ "Autres d\u00e9biteurs": {
+ "account_number": "6515"
+ },
+ "account_number": "651"
+ },
+ "Quote-part de r\u00e9sultat sur op\u00e9rations faites en commun": {
+ "Quote-part transf\u00e9r\u00e9e de b\u00e9n\u00e9fices (comptabilit\u00e9 du g\u00e9rant)": {
+ "account_number": "6521"
+ },
+ "Pertes imput\u00e9es par transfert (comptabilit\u00e9 des associ\u00e9s non g\u00e9rants)": {
+ "account_number": "6525"
+ },
+ "account_number": "652"
+ },
+ "Valeurs comptables des cessions courantes d\u2019immobilisations": {
+ "Immobilisations incorporelles": {
+ "account_number": "6541"
+ },
+ "Immobilisations corporelles": {
+ "account_number": "6542"
+ },
+ "account_number": "654"
+ },
+ "Perte de change sur cr\u00e9ances et dettes commerciale": {
+ "account_number": "656"
+ },
+ "P\u00e9nalit\u00e9s et amendes p\u00e9nales": {
+ "account_number": "657"
+ },
+ "Charges diverses": {
+ "Indemnit\u00e9s de fonction et autres r\u00e9mun\u00e9rations d\u2019administrateurs": {
+ "account_number": "6581"
+ },
+ "Dons": {
+ "account_number": "6582"
+ },
+ "M\u00e9c\u00e9nat": {
+ "account_number": "6583"
+ },
+ "Autres charges diverses": {
+ "account_number": "6588"
+ },
+ "account_number": "658"
+ },
+ "Charges pour d\u00e9pr\u00e9ciations et provisions pour risques \u00e0 court terme d\u2019exploitation": {
+ "Sur risques \u00e0 court terme": {
+ "account_number": "6591"
+ },
+ "Sur stocks": {
+ "account_number": "6593"
+ },
+ "Sur cr\u00e9ances": {
+ "account_number": "6594"
+ },
+ "Autres charges pour d\u00e9pr\u00e9ciations et provisions pour risques \u00e0 court terme": {
+ "account_number": "6598"
+ },
+ "account_number": "659"
+ },
+ "account_number": "65"
+ },
+ "Charges de personnel": {
+ "R\u00e9mun\u00e9rations directes vers\u00e9es au personnel national": {
+ "Appointements salaires et commissions": {
+ "account_number": "6611"
+ },
+ "Primes et gratifications": {
+ "account_number": "6612"
+ },
+ "Cong\u00e9s pay\u00e9s": {
+ "account_number": "6613"
+ },
+ "Indemnit\u00e9s de pr\u00e9avis, de licenciement et de recherche d\u2019embauche": {
+ "account_number": "6614"
+ },
+ "Indemnit\u00e9s de maladie vers\u00e9es aux travailleurs": {
+ "account_number": "6615"
+ },
+ "Suppl\u00e9ment familial": {
+ "account_number": "6616"
+ },
+ "Avantages en nature": {
+ "account_number": "6617"
+ },
+ "Autres r\u00e9mun\u00e9rations directes": {
+ "account_number": "6618"
+ },
+ "account_number": "661"
+ },
+ "R\u00e9mun\u00e9rations directes vers\u00e9es au personnel non national": {
+ "Appointements salaires et commissions": {
+ "account_number": "6621"
+ },
+ "Primes et gratifications": {
+ "account_number": "6622"
+ },
+ "Cong\u00e9s pay\u00e9s": {
+ "account_number": "6623"
+ },
+ "Indemnit\u00e9s de pr\u00e9avis, de licenciement et de recherche d\u2019embauche": {
+ "account_number": "6624"
+ },
+ "Indemnit\u00e9s de maladie vers\u00e9es aux travailleurs": {
+ "account_number": "6625"
+ },
+ "Suppl\u00e9ment familial": {
+ "account_number": "6626"
+ },
+ "Avantages en nature": {
+ "account_number": "6627"
+ },
+ "Autres r\u00e9mun\u00e9rations directes": {
+ "account_number": "6628"
+ },
+ "account_number": "662"
+ },
+ "Indemnit\u00e9s forfaitaires vers\u00e9es au personnel": {
+ "Indemnit\u00e9s de logement": {
+ "account_number": "6631"
+ },
+ "Indemnit\u00e9s de repr\u00e9sentation": {
+ "account_number": "6632"
+ },
+ "Indemnit\u00e9s d\u2019expatriation": {
+ "account_number": "6633"
+ },
+ "Indemnit\u00e9s de transport": {
+ "account_number": "6634"
+ },
+ "Autres indemnit\u00e9s et avantages divers": {
+ "account_number": "6638"
+ },
+ "account_number": "663"
+ },
+ "Charges sociales": {
+ "Charges sociales sur r\u00e9mun\u00e9ration du personnel national": {
+ "account_number": "6641"
+ },
+ "Charges sociales sur r\u00e9mun\u00e9ration du personnel non national": {
+ "account_number": "6642"
+ },
+ "account_number": "664"
+ },
+ "R\u00e9mun\u00e9rations et charges sociales de l\u2019exploitant individuel": {
+ "R\u00e9mun\u00e9ration du travail de l\u2019exploitant": {
+ "account_number": "6661"
+ },
+ "Charges sociales": {
+ "account_number": "6662"
+ },
+ "account_number": "666"
+ },
+ "R\u00e9mun\u00e9ration transf\u00e9r\u00e9e de personnel ext\u00e9rieur": {
+ "Personnel int\u00e9rimaire": {
+ "account_number": "6671"
+ },
+ "Personnel d\u00e9tach\u00e9 ou pr\u00eat\u00e9 \u00e0 l\u2019entit\u00e9": {
+ "account_number": "6672"
+ },
+ "account_number": "667"
+ },
+ "Autres charges sociales": {
+ "Versements aux syndicats et comit\u00e9s d\u2019entreprise, d\u2019\u00e9tablissement": {
+ "account_number": "6681"
+ },
+ "Versements aux comit\u00e9s d\u2019hygi\u00e8ne et de s\u00e9curit\u00e9": {
+ "account_number": "6682"
+ },
+ "Versements et contributions aux autres \u0153uvres sociales": {
+ "account_number": "6683"
+ },
+ "M\u00e9decine du travail et pharmacie": {
+ "account_number": "6684"
+ },
+ "Assurances et organismes de sant\u00e9": {
+ "account_number": "6685"
+ },
+ "Assurances retraite et fonds de pension": {
+ "account_number": "6686"
+ },
+ "Majorations et p\u00e9nalit\u00e9s sociales": {
+ "account_number": "6687"
+ },
+ "Charges sociales diverses": {
+ "account_number": "6688"
+ },
+ "account_number": "668"
+ },
+ "account_number": "66"
+ },
+ "Frais financiers et charges assimil\u00e9es": {
+ "Int\u00e9r\u00eats des emprunts": {
+ "Emprunts obligataires": {
+ "account_number": "6711"
+ },
+ "Emprunts aupr\u00e8s des \u00e9tablissements de cr\u00e9dit": {
+ "account_number": "6712"
+ },
+ "Dettes li\u00e9es \u00e0 des participations": {
+ "account_number": "6713"
+ },
+ "Primes de remboursement des obligations": {
+ "account_number": "6714"
+ },
+ "account_number": "671"
+ },
+ "Int\u00e9r\u00eats dans loyers de location acquisition": {
+ "Int\u00e9r\u00eats dans loyers de location acquisition / cr\u00e9dit-bail immobilier": {
+ "account_number": "6722"
+ },
+ "Int\u00e9r\u00eats dans loyers de location acquisition / cr\u00e9dit-bail mobilier": {
+ "account_number": "6723"
+ },
+ "Int\u00e9r\u00eats dans loyers de location acquisition / location-vente": {
+ "account_number": "6724"
+ },
+ "Int\u00e9r\u00eats dans loyers des autres locations acquisition": {
+ "account_number": "6728"
+ },
+ "account_number": "672"
+ },
+ "Escomptes accord\u00e9s": {
+ "account_number": "673"
+ },
+ "Autres int\u00e9r\u00eats": {
+ "Avances re\u00e7ues et d\u00e9p\u00f4ts cr\u00e9diteurs": {
+ "account_number": "6741"
+ },
+ "Comptes courants bloqu\u00e9s": {
+ "account_number": "6742"
+ },
+ "Int\u00e9r\u00eats sur obligations cautionn\u00e9es": {
+ "account_number": "6743"
+ },
+ "Int\u00e9r\u00eats sur dettes commerciales": {
+ "account_number": "6744"
+ },
+ "Int\u00e9r\u00eats bancaires et sur op\u00e9rations de financement (escompte...)": {
+ "account_number": "6745"
+ },
+ "Int\u00e9r\u00eats sur dettes diverses": {
+ "account_number": "6748"
+ },
+ "account_number": "674"
+ },
+ "Escomptes des effets de commerce": {
+ "account_number": "675"
+ },
+ "Pertes de change financi\u00e8res": {
+ "account_number": "676"
+ },
+ "Pertes sur titres de placement": {
+ "Pertes sur cessions de titres de placement": {
+ "account_number": "6771"
+ },
+ "Mali provenant d\u2019attribution gratuite d\u2019actions au personnel salari\u00e9 et aux dirigeants": {
+ "account_number": "6772"
+ },
+ "account_number": "677"
+ },
+ "Pertes et charges sur risques financiers": {
+ "Sur rentes viag\u00e8res": {
+ "account_number": "6781"
+ },
+ "Sur op\u00e9rations financi\u00e8res": {
+ "account_number": "6782"
+ },
+ "Sur instruments de tr\u00e9sorerie": {
+ "account_number": "6784"
+ },
+ "account_number": "678"
+ },
+ "Charges pour d\u00e9pr\u00e9ciations et provisions pour risques \u00e0 court terme financi\u00e8res": {
+ "Sur risques financiers": {
+ "account_number": "6791"
+ },
+ "Sur titres de placement": {
+ "account_number": "6795"
+ },
+ "Autres charges pour d\u00e9pr\u00e9ciations et provisions pour risques \u00e0 court terme financi\u00e8res": {
+ "account_number": "6798"
+ },
+ "account_number": "679"
+ },
+ "account_number": "67"
+ },
+ "Dotations aux amortissements": {
+ "Dotations aux amortissements d\u2019exploitation": {
+ "Dotations aux amortissements des immobilisations incorporelles": {
+ "account_number": "6812"
+ },
+ "Dotations aux amortissements des immobilisations corporelles": {
+ "account_number": "6813"
+ },
+ "account_number": "681"
+ },
+ "account_number": "68"
+ },
+ "Dotations aux provisions et aux d\u00e9pr\u00e9ciations": {
+ "Dotations aux provisions et aux d\u00e9pr\u00e9ciations d\u2019exploitation": {
+ "Dotations aux provisions pour risques et charges": {
+ "account_number": "6911"
+ },
+ "Dotations aux d\u00e9pr\u00e9ciations des immobilisations incorporelles": {
+ "account_number": "6913"
+ },
+ "Dotations aux d\u00e9pr\u00e9ciations des immobilisations corporelles": {
+ "account_number": "6914"
+ },
+ "account_number": "691"
+ },
+ "Dotations aux provisions et aux d\u00e9pr\u00e9ciations financi\u00e8res": {
+ "Dotations aux provisions pour risques et charges": {
+ "account_number": "6971"
+ },
+ "Dotations aux d\u00e9pr\u00e9ciations des immobilisations financi\u00e8res": {
+ "account_number": "6972"
+ },
+ "account_number": "697"
+ },
+ "account_number": "69"
+ },
+ "root_type": "Expense",
+ "account_number": "6"
+ },
+ "Comptes de produits des activit\u00e9s ordinaires": {
+ "Ventes": {
+ "Ventes de marchandises": {
+ "Dans la R\u00e9gion": {
+ "account_number": "7011"
+ },
+ "Hors R\u00e9gion": {
+ "account_number": "7012"
+ },
+ "Aux entit\u00e9s du groupe dans la R\u00e9gion": {
+ "account_number": "7013"
+ },
+ "Aux entit\u00e9s du groupe hors R\u00e9gion": {
+ "account_number": "7014"
+ },
+ "Sur internet": {
+ "account_number": "7015"
+ },
+ "Rabais, remises, ristournes accord\u00e9s (non ventil\u00e9s)": {
+ "account_number": "7019"
+ },
+ "account_number": "701"
+ },
+ "Ventes de produits finis": {
+ "Dans la R\u00e9gion": {
+ "account_number": "7021"
+ },
+ "Hors R\u00e9gion": {
+ "account_number": "7022"
+ },
+ "Aux entit\u00e9s du groupe dans la R\u00e9gion": {
+ "account_number": "7023"
+ },
+ "Aux entit\u00e9s du groupe hors R\u00e9gion": {
+ "account_number": "7024"
+ },
+ "Sur internet": {
+ "account_number": "7025"
+ },
+ "Rabais, remises, ristournes accord\u00e9s (non ventil\u00e9s)": {
+ "account_number": "7029"
+ },
+ "account_number": "702"
+ },
+ "Ventes de produits interm\u00e9diaires": {
+ "Dans la R\u00e9gion": {
+ "account_number": "7031"
+ },
+ "Hors R\u00e9gion": {
+ "account_number": "7032"
+ },
+ "Aux entit\u00e9s du groupe dans la R\u00e9gion": {
+ "account_number": "7033"
+ },
+ "Aux entit\u00e9s du groupe hors R\u00e9gion": {
+ "account_number": "7034"
+ },
+ "Sur internet": {
+ "account_number": "7035"
+ },
+ "Rabais, remises, ristournes accord\u00e9s (non ventil\u00e9s)": {
+ "account_number": "7039"
+ },
+ "account_number": "703"
+ },
+ "Ventes de produits r\u00e9siduels": {
+ "Dans la R\u00e9gion": {
+ "account_number": "7041"
+ },
+ "Hors R\u00e9gion": {
+ "account_number": "7042"
+ },
+ "Aux entit\u00e9s du groupe dans la R\u00e9gion": {
+ "account_number": "7043"
+ },
+ "Aux entit\u00e9s du groupe hors R\u00e9gion": {
+ "account_number": "7044"
+ },
+ "Sur internet": {
+ "account_number": "7045"
+ },
+ "Rabais, remises, ristournes accord\u00e9s (non ventil\u00e9s)": {
+ "account_number": "7049"
+ },
+ "account_number": "704"
+ },
+ "Travaux factur\u00e9s": {
+ "Dans la R\u00e9gion": {
+ "account_number": "7051"
+ },
+ "Hors R\u00e9gion": {
+ "account_number": "7052"
+ },
+ "Aux entit\u00e9s du groupe dans la R\u00e9gion": {
+ "account_number": "7053"
+ },
+ "Aux entit\u00e9s du groupe hors R\u00e9gion": {
+ "account_number": "7054"
+ },
+ "Sur internet": {
+ "account_number": "7055"
+ },
+ "Rabais, remises, ristournes accord\u00e9s (non ventil\u00e9s)": {
+ "account_number": "7059"
+ },
+ "account_number": "705"
+ },
+ "Services vendus": {
+ "Dans la R\u00e9gion": {
+ "account_number": "7061"
+ },
+ "Hors R\u00e9gion": {
+ "account_number": "7062"
+ },
+ "Aux entit\u00e9s du groupe dans la R\u00e9gion": {
+ "account_number": "7063"
+ },
+ "Aux entit\u00e9s du groupe hors R\u00e9gion": {
+ "account_number": "7064"
+ },
+ "Sur internet": {
+ "account_number": "7065"
+ },
+ "Rabais, remises, ristournes accord\u00e9s (non ventil\u00e9s)": {
+ "account_number": "7069"
+ },
+ "account_number": "706"
+ },
+ "Produits accessoires": {
+ "Ports, emballages perdus et autres frais factur\u00e9s": {
+ "account_number": "7071"
+ },
+ "Commissions et courtages": {
+ "account_number": "7072"
+ },
+ "Locations": {
+ "account_number": "7073"
+ },
+ "Bonis sur reprises et cessions d\u2019emballages": {
+ "account_number": "7074"
+ },
+ "Mise \u00e0 disposition de personnel": {
+ "account_number": "7075"
+ },
+ "Redevances pour brevets, logiciels, marques et droits similaires": {
+ "account_number": "7076"
+ },
+ "Services exploit\u00e9s dans l\u2019int\u00e9r\u00eat du personnel": {
+ "account_number": "7077"
+ },
+ "Autres produits accessoires": {
+ "account_number": "7078"
+ },
+ "account_number": "707"
+ },
+ "account_number": "70"
+ },
+ "Subventions d\u2019exploitation": {
+ "Sur produits \u00e0 l\u2019exportation": {
+ "account_number": "711"
+ },
+ "Sur produits \u00e0 l\u2019importation": {
+ "account_number": "712"
+ },
+ "Sur produits de p\u00e9r\u00e9quation": {
+ "account_number": "713"
+ },
+ "Indemnit\u00e9s et subventions d\u2019exploitation (entit\u00e9 agricole)": {
+ "account_number": "714"
+ },
+ "Autres subventions d\u2019exploitation": {
+ "Vers\u00e9es par l\u2019\u00c9tat et les collectivit\u00e9s publiques": {
+ "account_number": "7181"
+ },
+ "Vers\u00e9es par les organismes internationaux": {
+ "account_number": "7182"
+ },
+ "Vers\u00e9es par des tiers": {
+ "account_number": "7183"
+ },
+ "account_number": "718"
+ },
+ "account_number": "71"
+ },
+ "Production immobilis\u00e9e": {
+ "Immobilisations incorporelles": {
+ "account_number": "721"
+ },
+ "Immobilisations corporelles": {
+ "Immobilisations corporelles (hors actifs biologiques)": {
+ "account_number": "7221"
+ },
+ "Immobilisations corporelles (actifs biologiques)": {
+ "account_number": "7222"
+ },
+ "account_number": "722"
+ },
+ "Production auto-consomm\u00e9e": {
+ "account_number": "724"
+ },
+ "Immobilisations financi\u00e8res": {
+ "account_number": "726"
+ },
+ "account_number": "72"
+ },
+ "Variations des stocks de biens et de services produits": {
+ "Variations des stocks de produits en cours": {
+ "Produits en cours": {
+ "account_number": "7341"
+ },
+ "Travaux en cours": {
+ "account_number": "7342"
+ },
+ "account_number": "734"
+ },
+ "Variations des en-cours de services": {
+ "\u00c9tudes en cours": {
+ "account_number": "7351"
+ },
+ "Prestations de services en cours": {
+ "account_number": "7352"
+ },
+ "account_number": "735"
+ },
+ "Variations des stocks de produits finis": {
+ "account_number": "736"
+ },
+ "Variations des stocks de produits interm\u00e9diaires et r\u00e9siduels": {
+ "Produits interm\u00e9diaires": {
+ "account_number": "7371"
+ },
+ "Produits r\u00e9siduels": {
+ "account_number": "7372"
+ },
+ "account_number": "737"
+ },
+ "account_number": "73"
+ },
+ "Autres produits": {
+ "Profits sur cr\u00e9ances clients et autres d\u00e9biteurs": {
+ "account_number": "751"
+ },
+ "Quote-part de r\u00e9sultat sur op\u00e9rations faites en commun": {
+ "Quote-part transf\u00e9r\u00e9e de pertes (comptabilit\u00e9 du g\u00e9rant)": {
+ "account_number": "7521"
+ },
+ "B\u00e9n\u00e9fices attribu\u00e9s par transfert (comptabilit\u00e9 des associ\u00e9s non g\u00e9rants)": {
+ "account_number": "7525"
+ },
+ "account_number": "752"
+ },
+ "Produits des cessions courantes d\u2019immobilisations": {
+ "Immobilisations incorporelles": {
+ "account_number": "7541"
+ },
+ "Immobilisations corporelles": {
+ "account_number": "7542"
+ },
+ "account_number": "754"
+ },
+ "Gains de change sur cr\u00e9ances et dettes commerciales": {
+ "account_number": "756"
+ },
+ "Produits divers": {
+ "Indemnit\u00e9s de fonction et autres r\u00e9mun\u00e9rations d\u2019administrateurs": {
+ "account_number": "7581"
+ },
+ "Indemnit\u00e9s d\u2019assurances re\u00e7ues": {
+ "account_number": "7582"
+ },
+ "Autres produits divers": {
+ "account_number": "7588"
+ },
+ "account_number": "758"
+ },
+ "Reprises de charges pour d\u00e9pr\u00e9ciations et provisions pour risques \u00e0 court terme d\u2019exploitation": {
+ "Sur risques \u00e0 court terme": {
+ "account_number": "7591"
+ },
+ "Sur stocks": {
+ "account_number": "7593"
+ },
+ "Sur cr\u00e9ances": {
+ "account_number": "7594"
+ },
+ "Sur autres charges pour d\u00e9pr\u00e9ciations et provisions pour risques \u00e0 court terme d\u2019exploitation": {
+ "account_number": "7598"
+ },
+ "account_number": "759"
+ },
+ "account_number": "75"
+ },
+ "Revenus financiers et produits assimil\u00e9s": {
+ "Int\u00e9r\u00eats de pr\u00eats et cr\u00e9ances diverses": {
+ "Int\u00e9r\u00eats de pr\u00eats": {
+ "account_number": "7712"
+ },
+ "Int\u00e9r\u00eats sur cr\u00e9ances diverses": {
+ "account_number": "7713"
+ },
+ "account_number": "771"
+ },
+ "Revenus de participations et autres titres immobilis\u00e9s": {
+ "Revenus des titres de participation": {
+ "account_number": "7721"
+ },
+ "Revenus autres titres immobilis\u00e9s": {
+ "account_number": "7722"
+ },
+ "account_number": "772"
+ },
+ "Escomptes obtenus": {
+ "account_number": "773"
+ },
+ "Revenus de placement": {
+ "Revenus des obligations": {
+ "account_number": "7745"
+ },
+ "Revenus des titres de placement": {
+ "account_number": "7746"
+ },
+ "account_number": "774"
+ },
+ "Int\u00e9r\u00eats dans loyers de location acquisition": {
+ "account_number": "775"
+ },
+ "Gains de change financiers": {
+ "account_number": "776"
+ },
+ "Gains sur cessions de titres de placement": {
+ "account_number": "777"
+ },
+ "Gains sur risques financiers": {
+ "Sur rentes viag\u00e8res": {
+ "account_number": "7781"
+ },
+ "Sur op\u00e9rations financi\u00e8res": {
+ "account_number": "7782"
+ },
+ "Sur instruments de tr\u00e9sorerie": {
+ "account_number": "7784"
+ },
+ "account_number": "778"
+ },
+ "Reprises de charges pour d\u00e9pr\u00e9ciations et provisions \u00e0 court terme financi\u00e8res": {
+ "Sur risques financiers": {
+ "account_number": "7791"
+ },
+ "Sur titres de placement": {
+ "account_number": "7795"
+ },
+ "Sur autres charges pour d\u00e9pr\u00e9ciations et provisions pour risques \u00e0 court terme financi\u00e8res": {
+ "account_number": "7798"
+ },
+ "account_number": "779"
+ },
+ "account_number": "77"
+ },
+ "Transferts de charges": {
+ "Transferts de charges d\u2019exploitation": {
+ "account_number": "781"
+ },
+ "Transferts de charges financi\u00e8res": {
+ "account_number": "787"
+ },
+ "account_number": "78"
+ },
+ "Reprises de provisions, de d\u00e9pr\u00e9ciations et autres": {
+ "Reprises de provisions et d\u00e9pr\u00e9ciations d\u2019exploitation": {
+ "Pour risques et charges": {
+ "account_number": "7911"
+ },
+ "Des immobilisations incorporelles": {
+ "account_number": "7913"
+ },
+ "Des immobilisations corporelles": {
+ "account_number": "7914"
+ },
+ "account_number": "791"
+ },
+ "Reprises de provisions et d\u00e9pr\u00e9ciations financi\u00e8res": {
+ "Pour risques et charges": {
+ "account_number": "7971"
+ },
+ "Des immobilisations financi\u00e8res": {
+ "account_number": "7972"
+ },
+ "account_number": "797"
+ },
+ "Reprises d\u2019amortissements": {
+ "account_number": "798"
+ },
+ "Reprises de subventions d\u2019investissement": {
+ "account_number": "799"
+ },
+ "account_number": "79"
+ },
+ "root_type": "Income",
+ "account_number": "7"
+ },
+ "8-Comptes des autres charges et des autres produits (CHARGES)": {
+ "Valeurs comptables des cessions d\u2019immobilisations": {
+ "Immobilisations incorporelles": {
+ "account_number": "811"
+ },
+ "Immobilisations corporelles": {
+ "account_number": "812"
+ },
+ "Immobilisations financi\u00e8res": {
+ "account_number": "816"
+ },
+ "account_number": "81"
+ },
+ "Charges hors activit\u00e9s ordinaires": {
+ "Charges HAO constat\u00e9es": {
+ "account_number": "831"
+ },
+ "Charges li\u00e9es aux op\u00e9rations de restructuration": {
+ "account_number": "833"
+ },
+ "Pertes sur cr\u00e9ances HAO": {
+ "account_number": "834"
+ },
+ "Dons et lib\u00e9ralit\u00e9s accord\u00e9s": {
+ "account_number": "835"
+ },
+ "Abandons de cr\u00e9ances consentis": {
+ "account_number": "836"
+ },
+ "Charges li\u00e9es aux op\u00e9rations de liquidation": {
+ "account_number": "837"
+ },
+ "Charges pour d\u00e9pr\u00e9ciations et provisions pour risques \u00e0 court terme HAO": {
+ "account_number": "839"
+ },
+ "account_number": "83"
+ },
+ "Dotations hors activit\u00e9s ordinaires": {
+ "Dotations aux provisions r\u00e9glement\u00e9es": {
+ "account_number": "851"
+ },
+ "Dotations aux amortissements HAO": {
+ "account_number": "852"
+ },
+ "Dotations aux d\u00e9pr\u00e9ciations HAO": {
+ "account_number": "853"
+ },
+ "Dotations aux provisions pour risques et charges HAO": {
+ "account_number": "854"
+ },
+ "Autres dotations HAO": {
+ "account_number": "858"
+ },
+ "account_number": "85"
+ },
+ "Participation des travailleurs": {
+ "Participation l\u00e9gale aux b\u00e9n\u00e9fices": {
+ "account_number": "871"
+ },
+ "Participation contractuelle aux b\u00e9n\u00e9fices": {
+ "account_number": "874"
+ },
+ "Autres participations": {
+ "account_number": "878"
+ },
+ "account_number": "87"
+ },
+ "Imp\u00f4ts sur le r\u00e9sultat": {
+ "Imp\u00f4ts sur les b\u00e9n\u00e9fices de l\u2019exercice": {
+ "Activit\u00e9s exerc\u00e9es dans l\u2019\u00c9tat": {
+ "account_number": "8911"
+ },
+ "Activit\u00e9s exerc\u00e9es dans les autres \u00c9tats de la R\u00e9gion": {
+ "account_number": "8912"
+ },
+ "Activit\u00e9s exerc\u00e9es hors R\u00e9gion": {
+ "account_number": "8913"
+ },
+ "account_number": "891"
+ },
+ "Rappel d\u2019imp\u00f4ts sur r\u00e9sultats ant\u00e9rieurs": {
+ "account_number": "892"
+ },
+ "Imp\u00f4t minimum forfaitaire IMF": {
+ "account_number": "895"
+ },
+ "D\u00e9gr\u00e8vements et annulations d\u2019imp\u00f4ts sur r\u00e9sultats ant\u00e9rieurs": {
+ "D\u00e9gr\u00e8vements": {
+ "account_number": "8991"
+ },
+ "Annulations pour pertes r\u00e9troactives": {
+ "account_number": "8994"
+ },
+ "account_number": "899"
+ },
+ "account_number": "89"
+ },
+ "root_type": "Expense"
+ },
+ "8-Comptes des autres charges et des autres produits (PRODUITS)": {
+ "Produits des cessions d\u2019immobilisations": {
+ "Immobilisations incorporelles": {
+ "account_number": "821"
+ },
+ "Immobilisations corporelles": {
+ "account_number": "822"
+ },
+ "Immobilisations financi\u00e8res": {
+ "account_number": "826"
+ },
+ "account_number": "82"
+ },
+ "Produits hors activit\u00e9s ordinaires": {
+ "Produits HAO constat\u00e9s": {
+ "account_number": "841"
+ },
+ "Produits li\u00e9s aux op\u00e9rations de restructuration": {
+ "account_number": "843"
+ },
+ "Indemnit\u00e9s et subventions HAO (entit\u00e9 agricole)": {
+ "account_number": "844"
+ },
+ "Dons et lib\u00e9ralit\u00e9s obtenus": {
+ "account_number": "845"
+ },
+ "Abandons de cr\u00e9ances obtenus": {
+ "account_number": "846"
+ },
+ "Produits li\u00e9s aux op\u00e9rations de liquidation": {
+ "account_number": "847"
+ },
+ "Transferts de charges HAO": {
+ "account_number": "848"
+ },
+ "Reprises de charges pour d\u00e9pr\u00e9ciations et provisions pour risques \u00e0 court terme HAO": {
+ "account_number": "849"
+ },
+ "account_number": "84"
+ },
+ "Reprises de charges, provisions et d\u00e9pr\u00e9ciations HAO": {
+ "Reprises de provisions r\u00e9glement\u00e9es": {
+ "account_number": "861"
+ },
+ "Reprises d\u2019amortissements HAO": {
+ "account_number": "862"
+ },
+ "Reprises de d\u00e9pr\u00e9ciations HAO": {
+ "account_number": "863"
+ },
+ "Reprises de provisions pour risques et charges HAO": {
+ "account_number": "864"
+ },
+ "Autres reprises HAO": {
+ "account_number": "868"
+ },
+ "account_number": "86"
+ },
+ "Subventions d\u2019\u00e9quilibre": {
+ "\u00c9tat": {
+ "account_number": "881"
+ },
+ "Collectivit\u00e9s publiques": {
+ "account_number": "884"
+ },
+ "Groupe": {
+ "account_number": "886"
+ },
+ "Autres": {
+ "account_number": "888"
+ },
+ "account_number": "88"
+ },
+ "root_type": "Income"
+ }
+ }
+}
\ No newline at end of file
diff --git a/erpnext/accounts/doctype/account/chart_of_accounts/verified/tg_plan_comptable.json b/erpnext/accounts/doctype/account/chart_of_accounts/verified/tg_plan_comptable.json
new file mode 100644
index 00000000000..dca6c08db7a
--- /dev/null
+++ b/erpnext/accounts/doctype/account/chart_of_accounts/verified/tg_plan_comptable.json
@@ -0,0 +1,1919 @@
+{
+ "country_code": "tg",
+ "name": "Syscohada - Plan Comptable",
+ "tree": {
+ "1-Comptes de ressources durables": {
+ "10-Capital": {
+ "101-Capital social": {
+ "1011-Capital souscrit, non appel\u00e9": {},
+ "1012-Capital souscrit, appel\u00e9, non vers\u00e9": {},
+ "1013-Capital souscrit, appel\u00e9, vers\u00e9, non amorti": {},
+ "1014-Capital souscrit, appel\u00e9, vers\u00e9, amorti": {},
+ "1018-Capital souscrit soumis \u00e0 des conditions particuli\u00e8res": {}
+ },
+ "102-Capital par dotation": {
+ "1021-Dotation initiale": {},
+ "1022-Dotations compl\u00e9mentaires": {},
+ "1028-Autres dotations": {}
+ },
+ "103-Capital personnel": {},
+ "104-Compte de l\u2019exploitant": {
+ "1041-Apports temporaires": {},
+ "1042-Op\u00e9rations courantes": {},
+ "1043-R\u00e9mun\u00e9rations, imp\u00f4ts et autres charges personnelles": {},
+ "1047-Pr\u00e9l\u00e8vements d\u2019autoconsommation": {},
+ "1048-Autres pr\u00e9l\u00e8vements": {}
+ },
+ "105-Primes li\u00e9es au capital social": {
+ "1051-Primes d\u2019\u00e9mission": {},
+ "1052-Primes d\u2019apport": {},
+ "1053-Primes de fusion": {},
+ "1054-Primes de conversion": {},
+ "1058-Autres primes": {}
+ },
+ "106-\u00c9carts de r\u00e9\u00e9valuation": {
+ "1061-\u00c9carts de r\u00e9\u00e9valuation l\u00e9gale": {},
+ "1062-\u00c9carts de r\u00e9\u00e9valuation libre": {}
+ },
+ "109-Apporteurs, capital souscrit, non appel\u00e9": {}
+ },
+ "11-R\u00e9serves": {
+ "111-R\u00e9serve l\u00e9gale": {},
+ "112-R\u00e9serves statutaires ou contractuelles": {},
+ "113-R\u00e9serves r\u00e9glement\u00e9es": {
+ "1131-R\u00e9serves de plus-values nettes \u00e0 long terme": {},
+ "1132-R\u00e9serves d\u2019attribution gratuite d\u2019actions au personnel salari\u00e9 et aux dirigeants": {},
+ "1133-R\u00e9serves cons\u00e9cutives \u00e0 l\u2019octroi de subventions d\u2019investissement": {},
+ "1134-R\u00e9serves des valeurs mobili\u00e8res donnant acc\u00e8s au capital": {},
+ "1135-Autres r\u00e9serves r\u00e9glement\u00e9es": {}
+ },
+ "118-Autres r\u00e9serves": {
+ "1181-R\u00e9serves facultatives": {},
+ "1188-R\u00e9serves diverses": {}
+ }
+ },
+ "12-Report \u00e0 nouveau": {
+ "121-Report \u00e0 nouveau cr\u00e9diteur": {},
+ "129-Report \u00e0 nouveau d\u00e9biteur": {
+ "1291-Perte nette \u00e0 reporter": {},
+ "1292-Perte Amortissements r\u00e9put\u00e9s diff\u00e9r\u00e9s": {}
+ }
+ },
+ "13-R\u00e9sultat net de l\u2019exercice": {
+ "130-R\u00e9sultat en instance d\u2019affectation": {
+ "1301-R\u00e9sultat en instance d\u2019affectation : b\u00e9n\u00e9fice": {},
+ "1309-R\u00e9sultat en instance d\u2019affectation : perte": {}
+ },
+ "131-R\u00e9sultat net : b\u00e9n\u00e9fice": {},
+ "132-Marge commerciale (MC)": {},
+ "133-Valeur ajout\u00e9e (VA)": {},
+ "134-Exc\u00e9dent brut d\u2019exploitation (EBE)": {},
+ "135-R\u00e9sultat d\u2019exploitation (RE)": {},
+ "136-R\u00e9sultat financier (RF)": {},
+ "137-R\u00e9sultat des activit\u00e9s ordinaires (RAO)": {},
+ "138-R\u00e9sultat hors activit\u00e9s ordinaires (RHAO)": {
+ "1381-R\u00e9sultat de fusion": {},
+ "1382-R\u00e9sultat d\u2019apport partiel d\u2019actif": {},
+ "1383-R\u00e9sultat de scission": {},
+ "1384-R\u00e9sultat de liquidation": {}
+ },
+ "139-R\u00e9sultat net : perte": {}
+ },
+ "14-Subventions d\u2019investissement": {
+ "141-Subventions d\u2019\u00e9quipement": {
+ "1411-\u00c9tat": {},
+ "1412-R\u00e9gions": {},
+ "1413-D\u00e9partements": {},
+ "1414-Communes et collectivit\u00e9s publiques d\u00e9centralis\u00e9es": {},
+ "1415-Entit\u00e9s publiques ou mixtes": {},
+ "1416-Entit\u00e9s et organismes priv\u00e9s": {},
+ "1417-Organismes internationaux": {},
+ "1418-Autres": {}
+ },
+ "148-Autres subventions d\u2019investissement": {}
+ },
+ "15-Provisions r\u00e9glement\u00e9es et fonds assimil\u00e9s": {
+ "151-Amortissements d\u00e9rogatoires": {},
+ "152-Plus-values de cession \u00e0 r\u00e9investir": {},
+ "153-Fonds r\u00e9glement\u00e9s": {
+ "1531-Fonds National": {},
+ "1532-Pr\u00e9l\u00e8vement pour le Budget": {}
+ },
+ "154-Provisions sp\u00e9ciales de r\u00e9\u00e9valuation": {},
+ "155-Provisions r\u00e9glement\u00e9es relatives aux immobilisations": {
+ "1551-Reconstitution des gisements miniers et p\u00e9troliers": {}
+ },
+ "156-Provisions r\u00e9glement\u00e9es relatives aux stocks": {
+ "1561-Hausse de prix": {},
+ "1562-Fluctuation des cours": {}
+ },
+ "157-Provisions pour investissement": {},
+ "158-Autres provisions et fonds r\u00e9glement\u00e9s": {}
+ },
+ "16-Emprunts et dettes assimil\u00e9es": {
+ "161-Emprunts obligataires": {
+ "1611-Emprunts obligataires ordinaires": {},
+ "1612-Emprunts obligataires convertibles en actions": {},
+ "1613-Emprunts obligataires remboursables en actions": {},
+ "1618-Autres emprunts obligataires": {}
+ },
+ "162-Emprunts et dettes aupr\u00e8s des \u00e9tablissements de cr\u00e9dit": {},
+ "163-Avances re\u00e7ues de l\u2019\u00c9tat": {},
+ "164-Avances re\u00e7ues et comptes courants bloqu\u00e9s": {},
+ "165-D\u00e9p\u00f4ts et cautionnements re\u00e7us": {
+ "1651-D\u00e9p\u00f4ts": {},
+ "1652-Cautionnements": {}
+ },
+ "166-Int\u00e9r\u00eats courus": {
+ "1661-Sur emprunts obligataires": {},
+ "1662-Sur emprunts et dettes aupr\u00e8s des \u00e9tablissements de cr\u00e9dit": {},
+ "1663-Sur avances re\u00e7ues de l\u2019\u00c9tat": {},
+ "1664-Sur avances re\u00e7ues et comptes courants bloqu\u00e9s": {},
+ "1665-Sur d\u00e9p\u00f4ts et cautionnements re\u00e7us": {},
+ "1667-Sur avances assorties de conditions particuli\u00e8res": {},
+ "1668-Sur autres emprunts et dettes": {}
+ },
+ "167-Avances assorties de conditions particuli\u00e8res": {
+ "1671-Avances bloqu\u00e9es pour augmentation du capital": {},
+ "1672-Avances conditionn\u00e9es par l\u2019\u00c9tat": {},
+ "1673-Avances conditionn\u00e9es par les autres organismes africains": {},
+ "1674-Avances conditionn\u00e9es par les organismes internationaux": {}
+ },
+ "168-Autres emprunts et dettes": {
+ "1681-Rentes viag\u00e8res capitalis\u00e9es": {},
+ "1682-Billets de fonds": {},
+ "1683-Dettes cons\u00e9cutives \u00e0 des titres emprunt\u00e9s": {},
+ "1684-Emprunts participatifs": {},
+ "1685-Participation des travailleurs aux b\u00e9n\u00e9fices": {},
+ "1686-Emprunts et dettes contract\u00e9s aupr\u00e8s des autres tiers": {}
+ }
+ },
+ "17-Dettes de location acquisition": {
+ "172-Dettes de location acquisition / cr\u00e9dit bail immobilier": {},
+ "173-Dettes de location acquisition / cr\u00e9dit bail mobilier": {},
+ "174-Dettes de location acquisition / location de vente": {},
+ "176-Int\u00e9r\u00eats courus": {
+ "1762-Sur dettes de location acquisition / cr\u00e9dit-bail immobilier": {},
+ "1763-Sur dettes de location acquisition / cr\u00e9dit-bail mobilier": {},
+ "1764-Sur dettes de location acquisition / location-vente": {},
+ "1768-Sur autres dettes de location acquisition": {}
+ },
+ "178-Autres dettes de location acquisition": {}
+ },
+ "18-Dettes li\u00e9es \u00e0 des participations et comptes de liaison des \u00e9tablissements et soci\u00e9t\u00e9s en participation": {
+ "181-Dettes li\u00e9es \u00e0 des participations": {
+ "1811-Dettes li\u00e9es \u00e0 des participations (groupe)": {},
+ "1812-Dettes li\u00e9es \u00e0 des participations (hors groupe)": {}
+ },
+ "182-Dettes li\u00e9es \u00e0 des soci\u00e9t\u00e9s en participation": {},
+ "183-Int\u00e9r\u00eats courus sur dettes li\u00e9es \u00e0 des participations": {},
+ "184-Comptes permanents bloqu\u00e9s des \u00e9tablissements et succursales": {},
+ "185-Comptes permanents non bloqu\u00e9s des \u00e9tablissements et succursales": {},
+ "186-Comptes de liaison charges": {},
+ "187-Comptes de liaison produits": {},
+ "188-Comptes de liaison des soci\u00e9t\u00e9s en participation": {}
+ },
+ "19-Provisions pour risques et charges": {
+ "191-Provisions pour litiges": {},
+ "192-Provisions pour garanties donn\u00e9es aux clients": {},
+ "193-Provisions pour pertes sur march\u00e9s \u00e0 ach\u00e8vement futur": {},
+ "194-Provisions pour pertes de change": {},
+ "195-Provisions pour imp\u00f4ts": {},
+ "196-Provisions pour pensions et obligations similaires": {
+ "1961-Provisions pour pensions et obligations similaires engagement de retraite": {},
+ "1962-Actif du r\u00e9gime de retraite": {}
+ },
+ "197-Provisions pour restructuration": {},
+ "198-Autres provisions pour risques et charges": {
+ "1981-Provisions pour amendes et p\u00e9nalit\u00e9s": {},
+ "1983-Provisions pour propre assureur": {},
+ "1984-Provisions pour d\u00e9mant\u00e8lement et remise en \u00e9tat": {},
+ "1985-Provisions pour droits \u00e0 r\u00e9duction ou avantage en nature (ch\u00e8ques cadeau, cartes de fid\u00e9lit\u00e9...)": {},
+ "1988-Provisions pour divers risques et charges": {}
+ }
+ },
+ "root_type": "Equity"
+ },
+ "2-Comptes d\u2019actif immobilis\u00e9": {
+ "21-Immobilisations incorporelles": {
+ "account_type": "Fixed Asset",
+ "211-Frais de d\u00e9veloppement": {
+ "account_type": "Fixed Asset"
+ },
+ "212-Brevets, licences, concessions et droits similaires": {
+ "account_type": "Fixed Asset",
+ "2121-Brevets": {
+ "account_type": "Fixed Asset"
+ },
+ "2122-Licences": {
+ "account_type": "Fixed Asset"
+ },
+ "2123-Concessions de service public": {
+ "account_type": "Fixed Asset"
+ },
+ "2128-Autres concessions et droits similaires": {
+ "account_type": "Fixed Asset"
+ }
+ },
+ "213-Logiciels et sites internet": {
+ "account_type": "Fixed Asset",
+ "2131-Logiciels": {
+ "account_type": "Fixed Asset"
+ },
+ "2132-Sites internet": {
+ "account_type": "Fixed Asset"
+ }
+ },
+ "214-Marques": {
+ "account_type": "Fixed Asset"
+ },
+ "215-Fonds commercial": {
+ "account_type": "Fixed Asset"
+ },
+ "216-Droit au bail": {
+ "account_type": "Fixed Asset"
+ },
+ "217-Investissements de cr\u00e9ation": {
+ "account_type": "Fixed Asset"
+ },
+ "218-Autres droits et valeurs incorporels": {
+ "account_type": "Fixed Asset",
+ "2181-Frais de prospection et d\u2019\u00e9valuation de ressources min\u00e9rales": {
+ "account_type": "Fixed Asset"
+ },
+ "2182-Co\u00fbts d\u2019obtention du contrat": {
+ "account_type": "Fixed Asset"
+ },
+ "2183-Fichiers clients, notices, titres de journaux et magazines": {
+ "account_type": "Fixed Asset"
+ },
+ "2184-Co\u00fbts des franchises": {
+ "account_type": "Fixed Asset"
+ },
+ "2188-Divers droits et valeurs incorporelles": {
+ "account_type": "Fixed Asset"
+ }
+ },
+ "219-Immobilisations incorporelles en cours": {
+ "account_type": "Fixed Asset",
+ "2191-Frais de d\u00e9veloppement": {
+ "account_type": "Fixed Asset"
+ },
+ "2193-Logiciels et internet": {
+ "account_type": "Fixed Asset"
+ },
+ "2198-Autres droits et valeurs incorporels": {
+ "account_type": "Fixed Asset"
+ }
+ }
+ },
+ "22-Terrains": {
+ "account_type": "Fixed Asset",
+ "221-Terrains agricoles et forestiers": {
+ "account_type": "Fixed Asset",
+ "2211-Terrains d\u2019exploitation agricole": {
+ "account_type": "Fixed Asset"
+ },
+ "2212-Terrains d\u2019exploitation foresti\u00e8re": {
+ "account_type": "Fixed Asset"
+ },
+ "2218-Autres terrains": {
+ "account_type": "Fixed Asset"
+ }
+ },
+ "222-Terrains nus": {
+ "account_type": "Fixed Asset",
+ "2221-Terrains \u00e0 b\u00e2tir": {
+ "account_type": "Fixed Asset"
+ },
+ "2228-Autres terrains nus": {
+ "account_type": "Fixed Asset"
+ }
+ },
+ "223-Terrains b\u00e2tis": {
+ "account_type": "Fixed Asset",
+ "2231-Pour b\u00e2timents industriels et agricoles": {
+ "account_type": "Fixed Asset"
+ },
+ "2232-Pour b\u00e2timents administratifs et commerciaux": {
+ "account_type": "Fixed Asset"
+ },
+ "2234-Pour b\u00e2timents affect\u00e9s aux autres op\u00e9rations professionnelles": {
+ "account_type": "Fixed Asset"
+ },
+ "2235-Pour b\u00e2timents affect\u00e9s aux autres op\u00e9rations non professionnelles": {
+ "account_type": "Fixed Asset"
+ },
+ "2238-Autres terrains b\u00e2tis": {
+ "account_type": "Fixed Asset"
+ }
+ },
+ "224-Travaux de mise en valeur des terrains": {
+ "account_type": "Fixed Asset",
+ "2241-Plantation d\u2019arbres et d\u2019arbustes": {
+ "account_type": "Fixed Asset"
+ },
+ "2245-Am\u00e9liorations du fonds": {
+ "account_type": "Fixed Asset"
+ },
+ "2248-Autres travaux": {
+ "account_type": "Fixed Asset"
+ }
+ },
+ "225-Terrains de carri\u00e8res tr\u00e9fonds": {
+ "account_type": "Fixed Asset",
+ "2251-Carri\u00e8res": {
+ "account_type": "Fixed Asset"
+ }
+ },
+ "226-Terrains am\u00e9nag\u00e9s": {
+ "account_type": "Fixed Asset",
+ "2261-Parkings": {
+ "account_type": "Fixed Asset"
+ }
+ },
+ "227-Terrains mis en concession": {
+ "account_type": "Fixed Asset"
+ },
+ "228-Autres terrains": {
+ "account_type": "Fixed Asset",
+ "2281-Terrains immeubles de placement": {
+ "account_type": "Fixed Asset"
+ },
+ "2285-Terrains des logements affect\u00e9s au personnel": {
+ "account_type": "Fixed Asset"
+ },
+ "2286-Terrains de location acquisition": {
+ "account_type": "Fixed Asset"
+ },
+ "2288-Divers terrains": {
+ "account_type": "Fixed Asset"
+ }
+ },
+ "229-Am\u00e9nagements de terrains en cours": {
+ "account_type": "Fixed Asset",
+ "2291-Terrains agricoles et forestiers": {
+ "account_type": "Fixed Asset"
+ },
+ "2292-Terrains nus": {
+ "account_type": "Fixed Asset"
+ },
+ "2295-Terrains de carri\u00e8res tr\u00e9fonds": {
+ "account_type": "Fixed Asset"
+ },
+ "2298-Autres terrains": {
+ "account_type": "Fixed Asset"
+ }
+ }
+ },
+ "23-B\u00e2timents, installations techniques et agencements": {
+ "231-B\u00e2timents industriels, agricoles, administratifs et commerciaux sur sol propre": {
+ "2311-B\u00e2timents industriels": {},
+ "2312-B\u00e2timents agricoles": {},
+ "2313-B\u00e2timents administratifs et commerciaux": {},
+ "2314-B\u00e2timents affect\u00e9s au logement du personnel": {},
+ "2315-B\u00e2timents immeubles de placement": {},
+ "2316-B\u00e2timents de location acquisition": {}
+ },
+ "232-B\u00e2timents industriels, agricoles, administratifs et commerciaux sur sol d\u2019autrui": {
+ "2321-B\u00e2timents industriels": {},
+ "2322-B\u00e2timents agricoles": {},
+ "2323-B\u00e2timents administratifs et commerciaux": {},
+ "2324-B\u00e2timents affect\u00e9s au logement du personnel": {},
+ "2325-B\u00e2timents immeubles de placement": {},
+ "2326-B\u00e2timents de location acquisition": {}
+ },
+ "233-Ouvrages d\u2019infrastructure": {
+ "2331-Voies de terre": {},
+ "2332-Voies de fer": {},
+ "2333-Voies d\u2019eau": {},
+ "2334-Barrages, Digues": {},
+ "2335-Pistes d\u2019a\u00e9rodrome": {},
+ "2338-Autres ouvrages d\u2019infrastructures": {}
+ },
+ "234-Am\u00e9nagements, agencements et installations techniques": {
+ "2341-Installations complexes sp\u00e9cialis\u00e9es sur sol propre": {},
+ "2342-Installations complexes sp\u00e9cialis\u00e9es sur sol d\u2019autrui": {},
+ "2343-Installations \u00e0 caract\u00e8re sp\u00e9cifique sur sol propre": {},
+ "2344-Installations \u00e0 caract\u00e8re sp\u00e9cifique sur sol d\u2019autrui": {},
+ "2345-Am\u00e9nagements et agencements des b\u00e2timents": {}
+ },
+ "235-Am\u00e9nagements de bureaux": {
+ "2351-Installations g\u00e9n\u00e9rales": {},
+ "2358-Autres am\u00e9nagements de bureaux": {}
+ },
+ "237-B\u00e2timents industriels, agricoles et commerciaux mis en concession": {},
+ "238-Autres installations et agencements": {},
+ "239-B\u00e2timents am\u00e9nagements, agencements et installations en cours": {
+ "2391-B\u00e2timents en cours": {},
+ "2392-Installations en cours": {},
+ "2393-Ouvrages d\u2019infrastructure en cours": {},
+ "2394-Am\u00e9nagements et agencements et installations techniques en cours": {},
+ "2395-Am\u00e9nagements de bureaux en cours": {},
+ "2398-Autres installations et agencements en cours": {}
+ }
+ },
+ "24-Mat\u00e9riel, mobilier et actifs biologiques": {
+ "241-Mat\u00e9riel et outillage industriel et commercial": {
+ "2411-Mat\u00e9riel industriel": {},
+ "2412-Outillage industriel": {},
+ "2413-Mat\u00e9riel commercial": {},
+ "2414-Outillage commercial": {},
+ "2416-Mat\u00e9riel & outillage industriel et commercial de location-acquisition": {}
+ },
+ "242-Mat\u00e9riel et outillage agricole": {
+ "2421-Mat\u00e9riel agricole": {},
+ "2422-Outillage agricole": {},
+ "2426-Mat\u00e9riel & outillage agricole de location-acquisition": {}
+ },
+ "243-Mat\u00e9riel d\u2019emballage r\u00e9cup\u00e9rable et identifiable": {},
+ "244-Mat\u00e9riel et mobilier": {
+ "2441-Mat\u00e9riel de bureau": {},
+ "2442-Mat\u00e9riel informatique": {},
+ "2443-Mat\u00e9riel bureautique": {},
+ "2444-Mobilier de bureau": {},
+ "2445-Mat\u00e9riel et mobilier immeubles de placement": {},
+ "2446-Mat\u00e9riel et mobilier de location acquisition": {},
+ "2447-Mat\u00e9riel et mobilier des logements du personnel": {}
+ },
+ "245-Mat\u00e9riel de transport": {
+ "2451-Mat\u00e9riel automobile": {},
+ "2452-Mat\u00e9riel ferroviaire": {},
+ "2453-Mat\u00e9riel fluvial, lagunaire": {},
+ "2454-Mat\u00e9riel naval": {},
+ "2455-Mat\u00e9riel a\u00e9rien": {},
+ "2456-Mat\u00e9riel de transport de location-acquisition": {},
+ "2457-Mat\u00e9riel hippomobile": {},
+ "2458-Autres mat\u00e9riels de transport": {}
+ },
+ "246-Actifs biologiques": {
+ "2461-Cheptel, animaux de trait": {},
+ "2462-Cheptel, animaux reproducteurs": {},
+ "2463-Animaux de garde": {},
+ "2465-Plantations agricoles": {},
+ "2468-Autres actifs biologiques": {}
+ },
+ "247-Agencements, am\u00e9nagements du mat\u00e9riel et actifs biologiques": {
+ "2471-Agencements et am\u00e9nagements du mat\u00e9riel": {},
+ "2472-Agencements et am\u00e9nagements des actifs biologiques": {},
+ "2478-Autres agencements, am\u00e9nagements du mat\u00e9riel et actifs biologiques": {}
+ },
+ "248-Autres mat\u00e9riels et mobiliers": {
+ "2481-Collections et \u0153uvres d\u2019art": {},
+ "2488-Divers mat\u00e9riels mobiliers": {}
+ },
+ "249-Mat\u00e9riels et actifs biologiques en cours": {
+ "2491-Mat\u00e9riel et outillage industriel et commercial": {},
+ "2492-Mat\u00e9riel et outillage agricole": {},
+ "2493-Mat\u00e9riel d\u2019emballage r\u00e9cup\u00e9rable et identifiable": {},
+ "2494-Mat\u00e9riel et mobilier de bureau": {},
+ "2495-Mat\u00e9riel de transport": {},
+ "2496-Actifs biologiques": {},
+ "2497-Agencements am\u00e9nagements du mat\u00e9riel et actifs biologiques": {},
+ "2498-Autres mat\u00e9riels et actifs biologiques en cours": {}
+ }
+ },
+ "25-Avances et acomptes vers\u00e9s sur immobilisations": {
+ "251-Avances et acomptes vers\u00e9s sur immobilisations incorporelles": {},
+ "252-Avances et acomptes vers\u00e9s sur immobilisations corporelles": {}
+ },
+ "26-Titres de participation": {
+ "261-Titres de participation dans des soci\u00e9t\u00e9s sous contr\u00f4le exclusif": {},
+ "262-Titres de participation dans des soci\u00e9t\u00e9s sous contr\u00f4le conjoint": {},
+ "263-Titres de participation dans des soci\u00e9t\u00e9s conf\u00e9rant une influence notable": {},
+ "265-Participations dans des organismes professionnels": {},
+ "266-Parts dans des groupements d\u2019int\u00e9r\u00eat \u00e9conomique (GIE)": {},
+ "268-Autres titres de participation": {}
+ },
+ "27-Autres immobilisations financi\u00e8res": {
+ "271-Pr\u00eats et cr\u00e9ances": {
+ "2711-Pr\u00eats participatifs": {},
+ "2712-Pr\u00eats aux associ\u00e9s": {},
+ "2713-Billets de fonds": {},
+ "2714-Titres pr\u00eat\u00e9s": {},
+ "2718-Autres pr\u00eats et cr\u00e9ances": {}
+ },
+ "272-Pr\u00eats au personnel": {
+ "2721-Pr\u00eats immobiliers": {},
+ "2722-Pr\u00eats mobiliers et d\u2019installation": {},
+ "2728-Autres pr\u00eats au personnel": {}
+ },
+ "273-Cr\u00e9ances sur l\u2019\u00c9tat": {
+ "2731-Retenues de garantie": {},
+ "2733-Fonds r\u00e9glement\u00e9": {},
+ "2734-Cr\u00e9ances sur le conc\u00e9dant": {},
+ "2738-Autres cr\u00e9ances sur l\u2019\u00c9tat": {}
+ },
+ "274-Titres immobilis\u00e9s": {
+ "2741-Titres immobilis\u00e9s de l\u2019activit\u00e9 de portefeuille (TIAP)": {},
+ "2742-Titres participatifs": {},
+ "2743-Certificats d\u2019investissement": {},
+ "2744-Parts de fonds commun de placement (FCP)": {},
+ "2745-Obligations": {},
+ "2746-Actions ou parts propres": {},
+ "2748-Autres titres immobilis\u00e9s": {}
+ },
+ "275-D\u00e9p\u00f4ts et cautionnements vers\u00e9s": {
+ "2751-D\u00e9p\u00f4ts pour loyers d\u2019avance": {},
+ "2752-D\u00e9p\u00f4ts pour l\u2019\u00e9lectricit\u00e9": {},
+ "2753-D\u00e9p\u00f4ts pour l\u2019eau": {},
+ "2754-D\u00e9p\u00f4ts pour le gaz": {},
+ "2755-D\u00e9p\u00f4ts pour le t\u00e9l\u00e9phone, le t\u00e9lex, la t\u00e9l\u00e9copie": {},
+ "2756-Cautionnements sur march\u00e9s publics": {},
+ "2757-Cautionnements sur autres op\u00e9rations": {},
+ "2758-Autres d\u00e9p\u00f4ts et cautionnements": {}
+ },
+ "276-Int\u00e9r\u00eats courus": {
+ "2761-Pr\u00eats et cr\u00e9ances non commerciales": {},
+ "2762-Pr\u00eats au personnel": {},
+ "2763-Cr\u00e9ances sur l\u2019\u00c9tat": {},
+ "2764-Titres immobilis\u00e9s": {},
+ "2765-D\u00e9p\u00f4ts et cautionnements vers\u00e9s": {},
+ "2767-Cr\u00e9ances rattach\u00e9es \u00e0 des participations": {},
+ "2768-Immobilisations financi\u00e8res diverses": {}
+ },
+ "277-Cr\u00e9ances rattach\u00e9es \u00e0 des participations et avances \u00e0 des GIE": {
+ "2771-Cr\u00e9ances rattach\u00e9es \u00e0 des participations (groupe)": {},
+ "2772-Cr\u00e9ances rattach\u00e9es \u00e0 des participations (hors groupe)": {},
+ "2773-Cr\u00e9ances rattach\u00e9es \u00e0 des soci\u00e9t\u00e9s en participation": {},
+ "2774-Avances \u00e0 des Groupements d\u2019int\u00e9r\u00eat \u00e9conomique (GIE)": {}
+ },
+ "278-Immobilisations financi\u00e8res diverses": {
+ "2781-Cr\u00e9ances diverses groupe": {},
+ "2782-Cr\u00e9ances diverses hors groupe": {},
+ "2784-Banques d\u00e9p\u00f4ts \u00e0 terme": {},
+ "2785-Or et m\u00e9taux pr\u00e9cieux": {},
+ "2788-Autres immobilisations financi\u00e8res": {}
+ }
+ },
+ "28-Amortissements": {
+ "account_type": "Accumulated Depreciation",
+ "281-Amortissements des immobilisations corporelles": {
+ "account_type": "Accumulated Depreciation",
+ "2811-Amortissements des frais de d\u00e9veloppement": {
+ "account_type": "Accumulated Depreciation"
+ },
+ "2812-Amortissements des brevets, licences, concessions et droits similaires": {
+ "account_type": "Accumulated Depreciation"
+ },
+ "2813-Amortissements des logiciels et sites internet": {
+ "account_type": "Accumulated Depreciation"
+ },
+ "2814-Amortissements des marques": {
+ "account_type": "Accumulated Depreciation"
+ },
+ "2815-Amortissements du fonds commercial": {
+ "account_type": "Accumulated Depreciation"
+ },
+ "2816-Amortissements du droit au bail": {
+ "account_type": "Accumulated Depreciation"
+ },
+ "2817-Amortissements des investissements de cr\u00e9ation": {
+ "account_type": "Accumulated Depreciation"
+ },
+ "2818-Amortissements des autres droits et valeurs incorporels": {
+ "account_type": "Accumulated Depreciation"
+ }
+ },
+ "282-Amortissements des terrains": {
+ "2824-Amortissements des travaux de mise en valeur des terrains": {}
+ },
+ "283-Amortissements des b\u00e2timents, installations techniques et agencements": {
+ "2831-Amortissements des b\u00e2timents industriels, agricoles, administratifs et commerciaux sur sol propre": {},
+ "2832-Amortissements des b\u00e2timents industriels, agricoles, administratifs et commerciaux sur sol d\u2019autrui": {},
+ "2833-Amortissements des ouvrages d\u2019infrastructure": {},
+ "2834-Amortissements des am\u00e9nagements, agencements et installations techniques": {},
+ "2835-Amortissements des am\u00e9nagements de bureaux": {},
+ "2837-Amortissements des b\u00e2timents industriels, agricoles et commerciaux mis en concession": {},
+ "2838-Amortissements des autres installations et agencements": {}
+ },
+ "284-Amortissements du mat\u00e9riel": {
+ "2841-Amortissements du mat\u00e9riel et outillage industriel et commercial": {},
+ "2842-Amortissements du mat\u00e9riel et outillage agricole": {},
+ "2843-Amortissements du mat\u00e9riel d\u2019emballage r\u00e9cup\u00e9rable et identifiable": {},
+ "2844-Amortissements du mat\u00e9riel et mobilier": {},
+ "2845-Amortissements du mat\u00e9riel de transport": {},
+ "2846-Amortissements des actifs biologiques": {},
+ "2847-Amortissements des agencements et am\u00e9nagements du mat\u00e9riel et des actifs biologiques": {},
+ "2848-Amortissements des autres mat\u00e9riels": {}
+ }
+ },
+ "29-D\u00e9pr\u00e9ciations des immobilisations": {
+ "291-D\u00e9pr\u00e9ciations des immobilisations incorporelles": {
+ "2911-D\u00e9pr\u00e9ciations des frais de d\u00e9veloppement": {},
+ "2912-D\u00e9pr\u00e9ciations des brevets, licences, concessions et droits similaires": {},
+ "2913-D\u00e9pr\u00e9ciations des logiciels et sites internet": {},
+ "2914-D\u00e9pr\u00e9ciations des marques": {},
+ "2915-D\u00e9pr\u00e9ciations du fonds commercial": {},
+ "2916-D\u00e9pr\u00e9ciations du droit au bail": {},
+ "2917-D\u00e9pr\u00e9ciations des investissements de cr\u00e9ation": {},
+ "2918-D\u00e9pr\u00e9ciations des autres droits et valeurs incorporels": {},
+ "2919-D\u00e9pr\u00e9ciations des immobilisations incorporelles en cours": {}
+ },
+ "292-D\u00e9pr\u00e9ciations des terrains": {
+ "2921-D\u00e9pr\u00e9ciations des terrains agricoles et forestiers": {},
+ "2922-D\u00e9pr\u00e9ciations des terrains nus": {},
+ "2923-D\u00e9pr\u00e9ciations des terrains b\u00e2tis": {},
+ "2924-D\u00e9pr\u00e9ciations des travaux de mise en valeur des terrains": {},
+ "2925-D\u00e9pr\u00e9ciations des terrains de gisement": {},
+ "2926-D\u00e9pr\u00e9ciations des terrains am\u00e9nag\u00e9s": {},
+ "2927-D\u00e9pr\u00e9ciations des terrains mis en concession": {},
+ "2928-D\u00e9pr\u00e9ciations des autres terrains": {},
+ "2929-D\u00e9pr\u00e9ciations des am\u00e9nagements de terrains en cours": {}
+ },
+ "293-D\u00e9pr\u00e9ciations des b\u00e2timents, installations techniques et agencements": {
+ "2931-D\u00e9pr\u00e9ciations des b\u00e2timents industriels, agricoles, administratifs et commerciaux sur sol propre": {},
+ "2932-D\u00e9pr\u00e9ciations des b\u00e2timents industriels, agricoles, administratifs et commerciaux sur sol d\u2019autrui": {},
+ "2933-D\u00e9pr\u00e9ciations des ouvrages d\u2019infrastructures": {},
+ "2934-D\u00e9pr\u00e9ciations des am\u00e9nagements, agencements et installations techniques": {},
+ "2935-D\u00e9pr\u00e9ciations des am\u00e9nagements de bureaux": {},
+ "2937-D\u00e9pr\u00e9ciations des b\u00e2timents industriels, agricoles et commerciaux mis en concession": {},
+ "2938-D\u00e9pr\u00e9ciations des autres installations et agencements": {},
+ "2939-D\u00e9pr\u00e9ciations des b\u00e2timents et installations en cours": {}
+ },
+ "294-D\u00e9pr\u00e9ciations de mat\u00e9riel, du mobilier et de l\u2019actif biologique": {
+ "2941-D\u00e9pr\u00e9ciations du mat\u00e9riel et outillage industriel et commercial": {},
+ "2942-D\u00e9pr\u00e9ciations du mat\u00e9riel et outillage agricole": {},
+ "2943-D\u00e9pr\u00e9ciations du mat\u00e9riel d\u2019emballage r\u00e9cup\u00e9rable et identifiable": {},
+ "2944-D\u00e9pr\u00e9ciations du mat\u00e9riel et mobilier": {},
+ "2945-D\u00e9pr\u00e9ciations du mat\u00e9riel de transport": {},
+ "2946-D\u00e9pr\u00e9ciations des actifs biologiques": {},
+ "2947-D\u00e9pr\u00e9ciations des agencements et am\u00e9nagements du mat\u00e9riel et des actifs biologiques": {},
+ "2948-D\u00e9pr\u00e9ciations des autres mat\u00e9riels": {},
+ "2949-D\u00e9pr\u00e9ciations de mat\u00e9riel en cours": {}
+ },
+ "295-D\u00e9pr\u00e9ciations des avances et acomptes vers\u00e9s sur immobilisations": {
+ "2951-D\u00e9pr\u00e9ciations des avances et acomptes vers\u00e9s sur immobilisations incorporelles": {},
+ "2952-D\u00e9pr\u00e9ciations des avances et acomptes vers\u00e9s sur immobilisations corporelles": {}
+ },
+ "296-D\u00e9pr\u00e9ciations des titres de participation": {
+ "2961-D\u00e9pr\u00e9ciations des titres de participation dans des soci\u00e9t\u00e9s sous contr\u00f4le exclusif": {},
+ "2962-D\u00e9pr\u00e9ciations des titres de participation dans les soci\u00e9t\u00e9s sous contr\u00f4le conjoint": {},
+ "2963-D\u00e9pr\u00e9ciations des titres de participation dans les soci\u00e9t\u00e9s conf\u00e9rant une influence notable": {},
+ "2965-D\u00e9pr\u00e9ciations des participations dans des organismes professionnels": {},
+ "2966-D\u00e9pr\u00e9ciations des parts dans des GIE": {},
+ "2968-D\u00e9pr\u00e9ciations des autres titres de participation": {}
+ },
+ "297-D\u00e9pr\u00e9ciations des autres immobilisations financi\u00e8res": {
+ "2971-D\u00e9pr\u00e9ciations des pr\u00eats et cr\u00e9ances": {},
+ "2972-D\u00e9pr\u00e9ciations des pr\u00eats au personnel": {},
+ "2973-D\u00e9pr\u00e9ciations des cr\u00e9ances sur l\u2019\u00c9tat": {},
+ "2974-D\u00e9pr\u00e9ciations des titres immobilis\u00e9s": {},
+ "2975-D\u00e9pr\u00e9ciations des d\u00e9p\u00f4ts et cautionnements vers\u00e9s": {},
+ "2977-D\u00e9pr\u00e9ciations des cr\u00e9ances rattach\u00e9es \u00e0 des participations et avances \u00e0 des GIE": {},
+ "2978-D\u00e9pr\u00e9ciations des cr\u00e9ances financi\u00e8res diverses": {}
+ }
+ },
+ "root_type": "Asset"
+ },
+ "3-Comptes de Stocks": {
+ "31-Marchandises": {
+ "311-Marchandises A": {
+ "3111-Marchandises A1": {},
+ "3112-Marchandises A2": {}
+ },
+ "312-Marchandises B": {
+ "3121-Marchandises B1": {},
+ "3122-Marchandises B2": {}
+ },
+ "313-Actifs biologiques": {
+ "3131-Animaux": {},
+ "3132-V\u00e9g\u00e9taux": {}
+ },
+ "318-Marchandises hors activit\u00e9s ordinaires (HAO)": {}
+ },
+ "32-Mati\u00e8res premi\u00e8res et fournitures li\u00e9es": {
+ "321-Mati\u00e8res A": {},
+ "322-Mati\u00e8res B": {},
+ "323-Fournitures (A, B)": {}
+ },
+ "33-Autres approvisionnements": {
+ "331-Mati\u00e8res consommables": {},
+ "332-Fournitures d\u2019atelier et d\u2019usine": {},
+ "333-Fournitures de magasin": {},
+ "334-Fournitures de bureau": {},
+ "335-Emballages": {
+ "3351-Emballages perdus": {},
+ "3352-Emballages r\u00e9cup\u00e9rables non identifiables": {},
+ "3353-Emballages \u00e0 usage mixte": {},
+ "3358-Autres emballages": {}
+ },
+ "338-Autres mati\u00e8res": {}
+ },
+ "34-Produits en cours": {
+ "341-Produits en cours": {
+ "3411-Produits en cours P1": {},
+ "3412-Produits en cours P2": {}
+ },
+ "342-Travaux en cours": {
+ "3421-Travaux en cours T1": {},
+ "3422-Travaux en cours T2": {}
+ },
+ "343-Produits interm\u00e9diaires en cours": {
+ "3431-Produits interm\u00e9diaires A": {},
+ "3432-Produits interm\u00e9diaires B": {}
+ },
+ "344-Produits r\u00e9siduels en cours": {
+ "3441-Produits r\u00e9siduels A": {},
+ "3442-Produits r\u00e9siduels B": {}
+ },
+ "345-Actifs biologiques en cours": {
+ "3451-Animaux": {},
+ "3452-V\u00e9g\u00e9taux": {}
+ }
+ },
+ "35-Services en cours": {
+ "351-\u00c9tudes en cours": {
+ "3511-\u00c9tudes en cours E1": {},
+ "3512-\u00c9tudes en cours E2": {}
+ },
+ "352-Prestations de services en cours": {
+ "3521-Prestations de services S1": {},
+ "3522-Prestations de services S2": {}
+ }
+ },
+ "36-Produits finis": {
+ "361-Produits finis A": {},
+ "362-Produits finis B": {},
+ "363-Actifs biologiques": {
+ "3631-Animaux": {},
+ "3632-V\u00e9g\u00e9taux": {},
+ "3638-Autres stocks (activit\u00e9s annexes)": {}
+ }
+ },
+ "37-Produits interm\u00e9diaires et r\u00e9siduels": {
+ "371-Produits interm\u00e9diaires": {
+ "3711-Produits interm\u00e9diaires A": {},
+ "3712-Produits interm\u00e9diaires B": {}
+ },
+ "372-Produits r\u00e9siduels": {
+ "3721-D\u00e9chets": {},
+ "3722-Rebuts": {},
+ "3723-Mati\u00e8res de R\u00e9cup\u00e9ration": {}
+ },
+ "373-Actifs biologiques": {
+ "3731-Animaux": {},
+ "3732-V\u00e9g\u00e9taux": {},
+ "3738-Autres stocks (activit\u00e9s annexes)": {}
+ }
+ },
+ "38-Stocks en cours de route, en consignation ou en d\u00e9p\u00f4t": {
+ "account_type": "Stock",
+ "381-Marchandises en cours de route": {},
+ "382-Mati\u00e8res premi\u00e8res et fournitures li\u00e9es en cours de route": {},
+ "383-Autres approvisionnements en cours de route": {},
+ "386-Produits finis en cours de route": {},
+ "387-Stock en consignation ou en d\u00e9p\u00f4t": {
+ "3871-Stock en consignation": {},
+ "3872-Stock en d\u00e9p\u00f4t": {}
+ },
+ "388-Stock provenant d\u2019immobilisations mises hors service ou au rebut": {}
+ },
+ "39-D\u00e9pr\u00e9ciations des stocks et encours de production": {
+ "391-D\u00e9pr\u00e9ciations des stocks de marchandises": {},
+ "392-D\u00e9pr\u00e9ciations des stocks de mati\u00e8res premi\u00e8res et fournitures li\u00e9es": {},
+ "393-D\u00e9pr\u00e9ciations des stocks d\u2019autres approvisionnements": {},
+ "394-D\u00e9pr\u00e9ciations des productions en cours": {},
+ "395-D\u00e9pr\u00e9ciations des services en cours": {},
+ "396-D\u00e9pr\u00e9ciations des stocks de produits finis": {},
+ "397-D\u00e9pr\u00e9ciations des stocks de produits interm\u00e9diaires et r\u00e9siduels": {},
+ "398-D\u00e9pr\u00e9ciations des stocks en cours de route, en consignation ou en d\u00e9p\u00f4t": {}
+ },
+ "root_type": "Asset"
+ },
+ "4-Comptes de Tiers (ACTIF)": {
+ "40-Fournisseurs et comptes rattach\u00e9s (ACTIF)": {
+ "409-Fournisseurs d\u00e9biteurs": {
+ "4091-Fournisseurs Avances et acomptes vers\u00e9s": {},
+ "4092-Fournisseurs Groupe avances et acomptes vers\u00e9s": {},
+ "4093-Fournisseurs Sous-traitants avances et acomptes vers\u00e9s": {},
+ "4094-Fournisseurs Cr\u00e9ances pour emballages et mat\u00e9riels \u00e0 rendre": {},
+ "4098-Fournisseurs Rabais, remises, ristournes et autres avoirs \u00e0 obtenir": {}
+ }
+ },
+ "41-Clients et comptes rattach\u00e9s (ACTIF)": {
+ "411-Clients": {
+ "4111-Clients": {
+ "account_type": "Receivable"
+ },
+ "4112-Clients groupe": {
+ "account_type": "Receivable"
+ },
+ "4114-Clients, \u00c9tat et Collectivit\u00e9s publiques": {
+ "account_type": "Receivable"
+ },
+ "4115-Clients, organismes internationaux": {
+ "account_type": "Receivable"
+ },
+ "4116-Clients, r\u00e9serve de propri\u00e9t\u00e9": {
+ "account_type": "Receivable"
+ },
+ "4117-Client, retenues de garantie": {
+ "account_type": "Receivable"
+ },
+ "4118-Clients, d\u00e9gr\u00e8vement de taxes sur la valeur ajout\u00e9e (TVA)": {
+ "account_type": "Receivable"
+ },
+ "account_type": "Receivable"
+ },
+ "412-Clients, effets \u00e0 recevoir en portefeuille": {
+ "4121-Clients, effets \u00e0 recevoir": {
+ "account_type": "Receivable"
+ },
+ "4122-Clients Groupe, effets \u00e0 recevoir": {
+ "account_type": "Receivable"
+ },
+ "4124-\u00c9tat et Collectivit\u00e9s publiques, effets \u00e0 recevoir": {
+ "account_type": "Receivable"
+ },
+ "4125-Organismes Internationaux, effets \u00e0 recevoir": {
+ "account_type": "Receivable"
+ },
+ "account_type": "Receivable"
+ },
+ "413-Clients, ch\u00e8ques, effets et autres valeurs impay\u00e9es": {
+ "4131-Clients, ch\u00e8ques impay\u00e9s": {
+ "account_type": "Receivable"
+ },
+ "4132-Clients, effets impay\u00e9s": {
+ "account_type": "Receivable"
+ },
+ "4133-Clients, cartes de cr\u00e9dit impay\u00e9es": {
+ "account_type": "Receivable"
+ },
+ "4138-Clients, autres valeurs impay\u00e9es": {
+ "account_type": "Receivable"
+ },
+ "account_type": "Receivable"
+ },
+ "414-Cr\u00e9ances sur cessions courantes d\u2019immobilisations": {
+ "4141-Cr\u00e9ances en compte, immobilisations incorporelles": {
+ "account_type": "Receivable"
+ },
+ "4142-Cr\u00e9ances en compte, immobilisations corporelles": {
+ "account_type": "Receivable"
+ },
+ "4146-Effets \u00e0 recevoir, immobilisations incorporelles": {
+ "account_type": "Receivable"
+ },
+ "4147-Effets \u00e0 recevoir, immobilisations corporelles": {
+ "account_type": "Receivable"
+ },
+ "account_type": "Receivable"
+ },
+ "415-Clients, effets escompt\u00e9s non \u00e9chus": {
+ "account_type": "Receivable"
+ },
+ "416-Cr\u00e9ances clients litigieuses ou douteuses": {
+ "4161-Cr\u00e9ances litigieuses": {
+ "account_type": "Receivable"
+ },
+ "4162-Cr\u00e9ances douteuses": {
+ "account_type": "Receivable"
+ },
+ "account_type": "Receivable"
+ },
+ "418-Clients, produits \u00e0 recevoir": {
+ "4181-Clients, factures \u00e0 \u00e9tablir": {
+ "account_type": "Receivable"
+ },
+ "4186-Clients, int\u00e9r\u00eats courus": {
+ "account_type": "Receivable"
+ },
+ "account_type": "Receivable"
+ },
+ "account_type": "Receivable"
+ },
+ "42-Personnel (ACTIF)": {
+ "421-Personnel, avances et acomptes": {
+ "4211-Personnel, avances": {},
+ "4212-Personnel, acomptes": {},
+ "4213-Frais avanc\u00e9s et fournitures au personnel": {}
+ }
+ },
+ "43-Organismes sociaux (ACTIF)": {
+ "431-S\u00e9curit\u00e9 sociale": {
+ "4311-Prestations familiales": {},
+ "4312-Accidents de travail": {},
+ "4313-Caisse de retraite obligatoire": {},
+ "4314-Caisse de retraite facultative": {},
+ "4318-Autres cotisations sociales": {}
+ },
+ "432-Caisses de retraite compl\u00e9mentaire": {},
+ "433-Autres organismes sociaux": {
+ "4331-Mutuelle": {},
+ "4332-Assurances retraite": {},
+ "4333-Assurances et organismes de sant\u00e9": {}
+ },
+ "438-Organismes sociaux, charges \u00e0 payer et produits \u00e0 recevoir": {
+ "4387-Produits \u00e0 recevoir": {}
+ }
+ },
+ "44-\u00c9tat et collectivit\u00e9s publiques (ACTIF)": {
+ "443-\u00c9tat, TVA factur\u00e9e": {
+ "4431-TVA factur\u00e9e sur ventes": {},
+ "4432-TVA factur\u00e9e sur prestations de services": {},
+ "4433-TVA factur\u00e9e sur travaux": {},
+ "4434-TVA factur\u00e9e sur production livr\u00e9e \u00e0 soi-m\u00eame": {},
+ "4435-TVA sur factures \u00e0 \u00e9tablir": {}
+ },
+ "445-\u00c9tat, TVA r\u00e9cup\u00e9rable": {
+ "4451-TVA r\u00e9cup\u00e9rable sur immobilisations": {},
+ "4452-TVA r\u00e9cup\u00e9rable sur achats": {},
+ "4453-TVA r\u00e9cup\u00e9rable sur transport": {},
+ "4454-TVA r\u00e9cup\u00e9rable sur services ext\u00e9rieurs et autres charges": {},
+ "4455-TVA r\u00e9cup\u00e9rable sur factures non parvenues": {},
+ "4456-TVA transf\u00e9r\u00e9e par d\u2019autres entit\u00e9s": {}
+ },
+ "448-\u00c9tat, charges \u00e0 payer et produits \u00e0 recevoir": {
+ "4486-Charges \u00e0 payer": {},
+ "4487-Produits \u00e0 recevoir": {}
+ },
+ "449-\u00c9tat, cr\u00e9ances et dettes diverses": {
+ "4491-\u00c9tat, obligations cautionn\u00e9es": {},
+ "4492-\u00c9tat, avances et acomptes vers\u00e9s sur imp\u00f4ts": {},
+ "4493-\u00c9tat, fonds de dotation \u00e0 recevoir": {},
+ "4494-\u00c9tat, subventions investissement \u00e0 recevoir": {},
+ "4495-\u00c9tat, subventions d\u2019exploitation \u00e0 recevoir": {},
+ "4496-\u00c9tat, subventions d\u2019\u00e9quilibre \u00e0 recevoir": {},
+ "4497-\u00c9tat, avances sur subventions": {},
+ "4499-\u00c9tat, fonds r\u00e9glement\u00e9s provisionn\u00e9s": {}
+ }
+ },
+ "45-Organismes internationaux (ACTIF)": {
+ "451-Op\u00e9rations avec les organismes africains": {},
+ "452-Op\u00e9rations avec les autres organismes internationaux": {},
+ "458-Organismes internationaux, fonds de dotation et subventions \u00e0 recevoir": {
+ "4581-Organismes internationaux, fonds de dotation \u00e0 recevoir": {},
+ "4582-Organismes internationaux, subventions \u00e0 recevoir": {}
+ }
+ },
+ "46-Apporteurs, associ\u00e9s et groupe (ACTIF)": {
+ "461-Apporteurs, op\u00e9rations sur le capital": {
+ "4613-Apporteurs, capital appel\u00e9, non vers\u00e9": {},
+ "4614-Apporteurs, compte d\u2019apport, op\u00e9rations de restructuration (fusion...)": {},
+ "4618-Apporteurs, titres \u00e0 \u00e9changer": {}
+ },
+ "467-Apporteurs, restant d\u00fb sur capital appel\u00e9": {}
+ },
+ "47-D\u00e9biteurs et cr\u00e9diteurs divers (ACTIF)": {
+ "472-Cr\u00e9ances et dettes sur titres de placement": {
+ "4721-Cr\u00e9ances sur cessions de titres de placement": {},
+ "4726-Versements restant \u00e0 effectuer sur titres de placement non lib\u00e9r\u00e9s": {}
+ },
+ "473-Interm\u00e9diaires Op\u00e9rations faites pour compte de tiers": {
+ "4731-Mandants": {},
+ "4732-Mandataires": {},
+ "4733-Commettants": {},
+ "4734-Commissionnaires": {},
+ "4739-\u00c9tat, Collectivit\u00e9s publiques, fonds global d\u2019allocation": {}
+ },
+ "474-Compte de r\u00e9partition p\u00e9riodique des charges et des produits": {
+ "4747-Compte de r\u00e9partition p\u00e9riodique des produits": {}
+ },
+ "475-Compte transitoire, ajustement sp\u00e9cial li\u00e9 \u00e0 la r\u00e9vision du SYSCOHADA": {
+ "4751-Compte actif": {
+ "account_type": "Temporary"
+ }
+ },
+ "476-Charges constat\u00e9es d\u2019avance": {},
+ "478-\u00c9carts de conversion actif": {
+ "4781-Diminution des cr\u00e9ances d\u2019exploitation": {},
+ "4782-Diminution des cr\u00e9ances financi\u00e8res": {},
+ "4783-Augmentation des dettes d\u2019exploitation": {},
+ "4784-Augmentation des dettes financi\u00e8res": {},
+ "4786-Diff\u00e9rences d\u2019\u00e9valuation sur instruments de tr\u00e9sorerie": {},
+ "4788-Diff\u00e9rences compens\u00e9es par couverture de change": {}
+ }
+ },
+ "48-Cr\u00e9ances et dettes hors activit\u00e9s ordinaires (ACTIF)": {
+ "485-Cr\u00e9ances sur cessions d\u2019immobilisations": {
+ "4851-En compte, immobilisations incorporelles": {},
+ "4852-En compte, immobilisations corporelles": {},
+ "4853-Effets \u00e0 recevoir, immobilisations incorporelles": {},
+ "4854-Effets \u00e0 recevoir, immobilisations corporelles": {},
+ "4855-Effets escompt\u00e9s non \u00e9chus": {},
+ "4857-Retenues de garantie": {},
+ "4858-Factures \u00e0 \u00e9tablir": {}
+ },
+ "488-Autres cr\u00e9ances hors activit\u00e9s ordinaires (HAO)": {}
+ },
+ "49-D\u00e9pr\u00e9ciations et provisions pour risques \u00e0 court terme (tiers) (ACTIF)": {
+ "491-D\u00e9pr\u00e9ciations des comptes clients": {
+ "4911-Cr\u00e9ances litigieuses": {},
+ "4912-Cr\u00e9ances douteuses": {}
+ },
+ "495-D\u00e9pr\u00e9ciations des comptes organismes internationaux": {},
+ "496-D\u00e9pr\u00e9ciations des comptes apporteurs, associ\u00e9s et groupe": {
+ "4962-Associ\u00e9s, comptes courants": {},
+ "4963-Associ\u00e9s, op\u00e9rations faites en commun": {},
+ "4966-Groupe, comptes courants": {}
+ },
+ "497-D\u00e9pr\u00e9ciations des comptes d\u00e9biteurs divers": {},
+ "498-D\u00e9pr\u00e9ciations des comptes de cr\u00e9ances HAO": {
+ "4985-Cr\u00e9ances sur cessions d\u2019immobilisations": {},
+ "4986-Cr\u00e9ances sur cessions de titres de placement": {},
+ "4988-Autres cr\u00e9ances HAO": {}
+ },
+ "499-Provisions pour risques \u00e0 court terme": {
+ "4991-Sur op\u00e9rations d\u2019exploitation": {},
+ "4997-Sur op\u00e9rations financi\u00e8res": {},
+ "4998-Sur op\u00e9rations HAO": {}
+ }
+ },
+ "root_type": "Asset"
+ },
+ "4-Comptes de Tiers (PASSIF)": {
+ "40-Fournisseurs et comptes rattach\u00e9s (PASSIF)": {
+ "401-Fournisseurs, dettes en compte": {
+ "4011-Fournisseurs": {
+ "account_type": "Payable"
+ },
+ "4012-Fournisseurs groupe": {
+ "account_type": "Payable"
+ },
+ "4013-Fournisseurs sous-traitants": {
+ "account_type": "Payable"
+ },
+ "4016-Fournisseurs, r\u00e9serve de propri\u00e9t\u00e9": {
+ "account_type": "Payable"
+ },
+ "4017-Fournisseur, retenues de garantie": {
+ "account_type": "Payable"
+ },
+ "account_type": "Payable"
+ },
+ "402-Fournisseurs, effets \u00e0 payer": {
+ "4021-Fournisseurs Effets \u00e0 payer": {
+ "account_type": "Payable"
+ },
+ "4022-Fournisseurs Groupe, effets \u00e0 payer": {
+ "account_type": "Payable"
+ },
+ "4023-Fournisseurs Sous-traitants, effets \u00e0 payer": {
+ "account_type": "Payable"
+ },
+ "account_type": "Payable"
+ },
+ "404-Fournisseurs, acquisitions courantes d\u2019immobilisations": {
+ "4041-Fournisseurs Dettes en comptes, immobilisations incorporelles": {
+ "account_type": "Payable"
+ },
+ "4042-Fournisseurs Dettes en comptes, immobilisations corporelles": {
+ "account_type": "Payable"
+ },
+ "4046-Fournisseurs Effets \u00e0 payer, immobilisations incorporelles": {
+ "account_type": "Payable"
+ },
+ "4047-Fournisseurs Effets \u00e0 payer, immobilisations corporelles": {
+ "account_type": "Payable"
+ },
+ "account_type": "Payable"
+ },
+ "408-Fournisseurs, factures non parvenues": {
+ "4081-Fournisseurs": {
+ "account_type": "Stock Received But Not Billed"
+ },
+ "4082-Fournisseurs groupe": {
+ "account_type": "Stock Received But Not Billed"
+ },
+ "4083-Fournisseurs sous-traitants": {
+ "account_type": "Stock Received But Not Billed"
+ },
+ "4086-Fournisseurs, int\u00e9r\u00eats courus": {
+ "account_type": "Stock Received But Not Billed"
+ },
+ "account_type": "Stock Received But Not Billed"
+ },
+ "account_type": "Payable"
+ },
+ "41-Clients et comptes rattach\u00e9s (PASSIF)": {
+ "419-Clients cr\u00e9diteurs": {
+ "4191-Clients, avances et acomptes re\u00e7us": {},
+ "4192-Clients groupe, avances et acomptes re\u00e7us": {},
+ "4194-Clients, dettes pour emballages et mat\u00e9riels consign\u00e9s": {},
+ "4198-Clients, rabais, remises, ristournes et autres avoirs \u00e0 accorder": {}
+ }
+ },
+ "42-Personnel (PASSIF)": {
+ "422-Personnel, r\u00e9mun\u00e9rations dues": {},
+ "423-Personnel, oppositions, saisies-arr\u00eats": {
+ "4231-Personnel, oppositions": {},
+ "4232-Personnel, saisies-arr\u00eats": {},
+ "4233-Personnel, avis \u00e0 tiers d\u00e9tenteur": {}
+ },
+ "424-Personnel, \u0153uvres sociales internes": {
+ "4241-Assistance m\u00e9dicale": {},
+ "4242-Allocations familiales": {},
+ "4245-Organismes sociaux rattach\u00e9s \u00e0 l\u2019entit\u00e9": {},
+ "4248-Autres \u0153uvres sociales internes": {}
+ },
+ "425-Repr\u00e9sentants du personnel": {
+ "4251-D\u00e9l\u00e9gu\u00e9s du personnel": {},
+ "4252-Syndicats et Comit\u00e9s d\u2019entreprises, d\u2019\u00c9tablissement": {},
+ "4258-Autres repr\u00e9sentants du personnel": {}
+ },
+ "426-Personnel, participation aux b\u00e9n\u00e9fices et au capital": {
+ "4261-Participation aux b\u00e9n\u00e9fices": {},
+ "4264-Participation au capital": {}
+ },
+ "427-Personnel d\u00e9p\u00f4ts": {},
+ "428-Personnel, charges \u00e0 payer et produits \u00e0 recevoir": {
+ "4281-Dettes provisionn\u00e9es pour cong\u00e9s \u00e0 payer": {},
+ "4286-Autres charges \u00e0 payer": {},
+ "4287-Produits \u00e0 recevoir": {}
+ }
+ },
+ "43-Organismes sociaux (PASSIF)": {
+ "438-Organismes sociaux, charges \u00e0 payer et produits \u00e0 recevoir": {
+ "4381-Charges sociales sur gratifications \u00e0 payer": {},
+ "4382-Charges sociales sur cong\u00e9s \u00e0 payer": {},
+ "4386-Autres charges \u00e0 payer": {}
+ }
+ },
+ "44-\u00c9tat et collectivit\u00e9s publiques (PASSIF)": {
+ "441-\u00c9tat, imp\u00f4t sur les b\u00e9n\u00e9fices": {},
+ "442-\u00c9tat, autres imp\u00f4ts et taxes": {
+ "4421-Imp\u00f4ts et taxes d\u2019\u00c9tat": {},
+ "4422-Imp\u00f4ts et taxes pour les collectivit\u00e9s publiques": {},
+ "4423-Imp\u00f4ts et taxes recouvrables sur des obligataires": {},
+ "4424-Imp\u00f4ts et taxes recouvrables sur des associ\u00e9s": {},
+ "4426-Droits de douane": {},
+ "4428-Autres imp\u00f4ts et taxes": {}
+ },
+ "444-\u00c9tat, TVA due ou cr\u00e9dit de TVA": {
+ "4441-\u00c9tat, TVA due": {},
+ "4449-\u00c9tat, cr\u00e9dit de TVA \u00e0 reporter": {}
+ },
+ "446-\u00c9tat, autres taxes sur le chiffre d\u2019affaires": {},
+ "447-\u00c9tat, imp\u00f4ts retenus \u00e0 la source": {
+ "4471-Imp\u00f4t G\u00e9n\u00e9ral sur le revenu": {},
+ "4472-Imp\u00f4ts sur salaires": {},
+ "4473-Contribution nationale": {},
+ "4474-Contribution nationale de solidarit\u00e9": {},
+ "4478-Autres imp\u00f4ts et contributions": {}
+ }
+ },
+ "46-Apporteurs, associ\u00e9s et groupe (PASSIF)": {
+ "461-Apporteurs, op\u00e9rations sur le capital (PASSIF)": {
+ "4611-Apporteurs, apports en nature": {},
+ "4612-Apporteurs, apports en num\u00e9raire": {},
+ "4615-Apporteurs, versements re\u00e7us sur augmentation de capital": {},
+ "4616-Apporteurs, versements anticip\u00e9s": {},
+ "4617-Apporteurs d\u00e9faillants": {},
+ "4619-Apporteurs, capital \u00e0 rembourser": {}
+ },
+ "462-Associ\u00e9s, comptes courants": {
+ "4621-Principal": {},
+ "4626-Int\u00e9r\u00eats courus": {}
+ },
+ "463-Associ\u00e9s, op\u00e9rations faites en commun et GIE": {
+ "4631-Op\u00e9rations courantes": {},
+ "4636-Int\u00e9r\u00eats courus": {}
+ },
+ "465-Associ\u00e9s, dividendes \u00e0 payer": {},
+ "466-Groupe, comptes courants": {}
+ },
+ "47-D\u00e9biteurs et cr\u00e9diteurs divers (PASSIF)": {
+ "471-D\u00e9biteurs et cr\u00e9diteurs divers": {
+ "4711-D\u00e9biteurs divers": {},
+ "4712-Cr\u00e9diteurs divers": {},
+ "4713-Obligataires": {},
+ "4715-R\u00e9mun\u00e9rations d\u2019administrateurs": {},
+ "4716-Compte d\u2019affacturage": {},
+ "4717-D\u00e9biteurs divers retenues de garantie": {},
+ "4718-Apport, compte de fusion et op\u00e9rations assimil\u00e9es": {},
+ "4719-Bons de souscription d\u2019actions et d\u2019obligations": {}
+ },
+ "474-Compte de r\u00e9partition p\u00e9riodique des charges et des produits (PASSIF)": {
+ "4746-Compte de r\u00e9partition p\u00e9riodique des charges": {}
+ },
+ "475-Compte transitoire, ajustement sp\u00e9cial li\u00e9 \u00e0 la r\u00e9vision du SYSCOHADA (PASSIF)": {
+ "4752-Compte passif": {}
+ },
+ "477-Produits constat\u00e9s d\u2019avance": {},
+ "479-\u00c9carts de conversion passif": {
+ "4791-Augmentation des cr\u00e9ances d\u2019exploitation": {},
+ "4792-Augmentation des cr\u00e9ances financi\u00e8res": {},
+ "4793-Diminution des dettes d\u2019exploitation": {},
+ "4794-Diminution des dettes financi\u00e8res": {},
+ "4797-Diff\u00e9rences d\u2019\u00e9valuation sur instruments de tr\u00e9sorerie": {},
+ "4798-Diff\u00e9rences compens\u00e9es par couverture de change": {}
+ }
+ },
+ "48-Cr\u00e9ances et dettes hors activit\u00e9s ordinaires (HAO) (PASSIF)": {
+ "481-Fournisseurs d\u2019investissements": {
+ "4811-Immobilisations incorporelles": {},
+ "4812-Immobilisations corporelles": {},
+ "4813-Versements restant \u00e0 effectuer sur titres de participation et titres immobilis\u00e9s non lib\u00e9r\u00e9s": {},
+ "4816-R\u00e9serve de propri\u00e9t\u00e9": {},
+ "4817-Retenues de garantie": {},
+ "4818-Factures non parvenues": {}
+ },
+ "482-Fournisseurs d\u2019investissements, effets \u00e0 payer": {
+ "4821-Immobilisations incorporelles": {},
+ "4822-Immobilisations corporelles": {}
+ },
+ "484-Autres dettes hors activit\u00e9s ordinaires (HAO)": {
+ "4887-Produits": {}
+ }
+ },
+ "49-D\u00e9pr\u00e9ciations et provisions pour risques \u00e0 court terme (tiers) (PASSIF)": {
+ "490-D\u00e9pr\u00e9ciations des comptes fournisseurs": {},
+ "492-D\u00e9pr\u00e9ciations des comptes personnel": {},
+ "493-D\u00e9pr\u00e9ciations des comptes organismes sociaux": {},
+ "494-D\u00e9pr\u00e9ciations des comptes \u00c9tat et collectivit\u00e9s publiques": {},
+ "495-D\u00e9pr\u00e9ciations des comptes organismes internationaux": {}
+ },
+ "root_type": "Liability"
+ },
+ "5-Comptes de tr\u00e9sorerie": {
+ "50-Titres de placement": {
+ "501-Titres du tr\u00e9sor et bons de caisse \u00e0 court terme": {
+ "5011-Titres du Tr\u00e9sor \u00e0 court terme": {},
+ "5012-Titres d\u2019organismes financiers": {},
+ "5013-Bons de caisse \u00e0 court terme": {},
+ "5016-Frais d\u2019acquisition des titres de tr\u00e9sor et bons de caisse": {}
+ },
+ "502-Actions": {
+ "5021-Actions ou parts propres": {},
+ "5022-Actions cot\u00e9es": {},
+ "5023-Actions non cot\u00e9es": {},
+ "5024-Actions d\u00e9membr\u00e9es (certificats d\u2019investissement, droits de vote)": {},
+ "5025-Autres actions": {},
+ "5026-Frais d\u2019acquisition des actions": {}
+ },
+ "503-Obligations": {
+ "5031-Obligations \u00e9mises par la soci\u00e9t\u00e9 et rachet\u00e9es par elle": {},
+ "5032-Obligations cot\u00e9es": {},
+ "5033-Obligations non cot\u00e9es": {},
+ "5035-Autres obligations": {},
+ "5036-Frais d\u2019acquisition des obligations": {}
+ },
+ "504-Bons de souscription": {
+ "5042-Bons de souscription d\u2019actions": {},
+ "5043-Bons de souscription d\u2019obligations": {}
+ },
+ "505-Titres n\u00e9gociables hors r\u00e9gion": {},
+ "506-Int\u00e9r\u00eats courus": {
+ "5061-Titres du Tr\u00e9sor et bons de caisse \u00e0 court terme": {},
+ "5062-Actions": {},
+ "5063-Obligations": {}
+ },
+ "508-Autres titres de placement et cr\u00e9ances assimil\u00e9es": {}
+ },
+ "51-Valeurs \u00e0 encaisser": {
+ "511-Effets \u00e0 encaisser": {},
+ "512-Effets \u00e0 l\u2019encaissement": {},
+ "513-Ch\u00e8ques \u00e0 encaisser": {},
+ "514-Ch\u00e8ques \u00e0 l\u2019encaissement": {},
+ "515-Cartes de cr\u00e9dit \u00e0 encaisser": {},
+ "518-Autres valeurs \u00e0 l\u2019encaissement": {
+ "5181-Warrants": {},
+ "5182-Billets de fonds": {},
+ "5185-Ch\u00e8ques de voyage": {},
+ "5186-Coupons \u00e9chus": {},
+ "5187-Int\u00e9r\u00eats \u00e9chus des obligations": {}
+ }
+ },
+ "52-Banques": {
+ "521-Banques locales": {
+ "5211-Banques en monnaie nationale": {
+ "account_type": "Bank"
+ },
+ "5215-Banques en devises": {
+ "account_type": "Bank"
+ },
+ "account_type": "Bank"
+ },
+ "522-Banques autres \u00c9tats r\u00e9gion": {},
+ "523-Banques autres \u00c9tats zone mon\u00e9taire": {},
+ "524-Banques hors zone mon\u00e9taire": {},
+ "525-Banques d\u00e9p\u00f4t \u00e0 terme": {},
+ "526-Banques, int\u00e9r\u00eats courus": {
+ "5261-Banque, int\u00e9r\u00eats courus, charges \u00e0 payer": {},
+ "5267-Banque, int\u00e9r\u00eats courus, produits \u00e0 recevoir": {}
+ }
+ },
+ "53-\u00c9tablissements financiers et assimil\u00e9s": {
+ "531-Ch\u00e8ques postaux": {},
+ "532-Tr\u00e9sor": {},
+ "533-Soci\u00e9t\u00e9s de gestion et d\u2019interm\u00e9diation (SGI)": {},
+ "536-\u00c9tablissements financiers, int\u00e9r\u00eats courus": {},
+ "538-Autres organismes financiers": {}
+ },
+ "54-Instruments de tr\u00e9sorerie": {
+ "541-Options de taux d\u2019int\u00e9r\u00eat": {},
+ "542-Options de taux de change": {},
+ "543-Options de taux boursiers": {},
+ "544-Instruments de march\u00e9s \u00e0 terme": {},
+ "545-Avoirs d\u2019or et autres m\u00e9taux pr\u00e9cieux": {}
+ },
+ "55-Instruments de monnaie \u00e9lectronique": {
+ "551-Monnaie \u00e9lectronique carte carburant": {},
+ "552-Monnaie \u00e9lectronique t\u00e9l\u00e9phone portable": {},
+ "553-Monnaie \u00e9lectronique carte p\u00e9age": {},
+ "554-Porte-monnaie \u00e9lectronique": {},
+ "558-Autres instruments de monnaies \u00e9lectroniques": {}
+ },
+ "56-Banques, cr\u00e9dits de tr\u00e9sorerie et d\u2019escompte": {
+ "561-Cr\u00e9dits de tr\u00e9sorerie": {},
+ "564-Escompte de cr\u00e9dits de campagne": {},
+ "565-Escompte de cr\u00e9dits ordinaires": {},
+ "566-Banques, cr\u00e9dits de tr\u00e9sorerie, int\u00e9r\u00eats courus": {}
+ },
+ "57-Caisse": {
+ "571-Caisse si\u00e8ge social": {
+ "5711-Caisse en monnaie nationale": {},
+ "5712-Caisse en devises": {}
+ },
+ "572-Caisse succursale A": {
+ "5721-En monnaie nationale": {},
+ "5722-En devises": {}
+ },
+ "573-Caisse succursale B": {
+ "5731-En monnaie nationale": {},
+ "5732-En devises": {}
+ }
+ },
+ "58-R\u00e9gies d\u2019avances, accr\u00e9ditifs et virements internes": {
+ "581-R\u00e9gies d\u2019avance": {},
+ "582-Accr\u00e9ditifs": {},
+ "585-Virements de fonds": {},
+ "588-Autres virements internes": {}
+ },
+ "59-D\u00e9pr\u00e9ciations et provisions pour risque \u00e0 court terme": {
+ "590-D\u00e9pr\u00e9ciations des titres de placement": {},
+ "591-D\u00e9pr\u00e9ciations des titres et valeurs \u00e0 encaisser": {},
+ "592-D\u00e9pr\u00e9ciations des comptes banques": {},
+ "593-D\u00e9pr\u00e9ciations des comptes \u00e9tablissements financiers et assimil\u00e9s": {},
+ "594-D\u00e9pr\u00e9ciations des comptes d\u2019instruments de tr\u00e9sorerie": {},
+ "599-Provisions pour risque \u00e0 court terme \u00e0 caract\u00e8re financier": {}
+ },
+ "root_type": "Asset"
+ },
+ "6-Comptes de charges des activit\u00e9s ordinaires": {
+ "60-Achats et variations de stocks": {
+ "601-Achats de marchandises": {
+ "6011-Dans la R\u00e9gion": {},
+ "6012-Hors R\u00e9gion": {},
+ "6013-Aux entit\u00e9s du groupe dans la R\u00e9gion": {},
+ "6014-Aux entit\u00e9s du groupe hors R\u00e9gion": {},
+ "6015-Frais sur achats": {},
+ "6019-Rabais, remises et ristournes obtenus (non ventil\u00e9s)": {}
+ },
+ "602-Achats de mati\u00e8res premi\u00e8res et fournitures li\u00e9es": {
+ "6021-Dans la R\u00e9gion": {},
+ "6022-Hors R\u00e9gion": {},
+ "6023-Aux entit\u00e9s du groupe dans la R\u00e9gion": {},
+ "6024-Aux entit\u00e9s du groupe hors R\u00e9gion": {},
+ "6025-Frais sur achats": {},
+ "6029-Rabais, remises et ristournes obtenus (non ventil\u00e9s)": {}
+ },
+ "603-Variations des stocks de biens achet\u00e9s": {
+ "6031-Variations des stocks de marchandises": {},
+ "6032-Variations des stocks de mati\u00e8res premi\u00e8res et fournitures li\u00e9es": {},
+ "6033-Variations des stocks d\u2019autres approvisionnements": {}
+ },
+ "604-Achats stock\u00e9s de mati\u00e8res et fournitures consommables": {
+ "6041-Mati\u00e8res consommables": {},
+ "6042-Mati\u00e8res combustibles": {},
+ "6043-Produits d\u2019entretien": {},
+ "6044-Fournitures d\u2019atelier et d\u2019usine": {},
+ "6045-Frais sur achat": {},
+ "6046-Fournitures de magasin": {},
+ "6047-Fournitures de bureau": {},
+ "6049-Rabais, remises et ristournes obtenus (non ventil\u00e9s)": {}
+ },
+ "605-Autres achats": {
+ "6051-Fournitures non stockables Eau": {},
+ "6052-Fournitures non stockables \u00c9lectricit\u00e9": {},
+ "6053-Fournitures non stockables Autres \u00e9nergies": {},
+ "6054-Fournitures d\u2019entretien non stockables": {},
+ "6055-Fournitures de bureau non stockables": {},
+ "6056-Achats de petit mat\u00e9riel et outillage": {},
+ "6057-Achats d\u2019\u00e9tudes et prestations de services": {},
+ "6058-Achats de travaux, mat\u00e9riels et \u00e9quipements": {},
+ "6059-Rabais, remises et ristournes obtenus (non ventil\u00e9s)": {}
+ },
+ "608-Achats d\u2019emballages": {
+ "6081-Emballages perdus": {},
+ "6082-Emballages r\u00e9cup\u00e9rables non identifiables": {},
+ "6083-Emballages \u00e0 usage mixte": {},
+ "6085-Frais sur achats": {},
+ "6089-Rabais, remises et ristournes obtenus (non ventil\u00e9s)": {}
+ }
+ },
+ "61-Transports": {
+ "612-Transports sur ventes": {},
+ "613-Transports pour le compte de tiers": {},
+ "614-Transports du personnel": {},
+ "616-Transports de plis": {},
+ "618-Autres frais de transport": {
+ "6181-Voyages et d\u00e9placements": {},
+ "6182-Transports entre \u00e9tablissements ou chantiers": {},
+ "6183-Transports administratifs": {}
+ }
+ },
+ "62-Services ext\u00e9rieurs": {
+ "621-Sous-traitance g\u00e9n\u00e9rale": {},
+ "622-Locations, charges locatives": {
+ "6221-Locations de terrains": {},
+ "6222-Locations de b\u00e2timents": {},
+ "6223-Locations de mat\u00e9riels et outillages": {},
+ "6224-Malis sur emballages": {},
+ "6225-Locations d\u2019emballages": {},
+ "6226-Fermages et loyers du foncier": {},
+ "6228-Locations et charges locatives diverses": {}
+ },
+ "623-Redevances de location acquisition": {
+ "6232-Cr\u00e9dit-bail immobilier": {},
+ "6233-Cr\u00e9dit-bail mobilier": {},
+ "6234-Location-vente": {},
+ "6238-Autres contrats de location acquisition": {}
+ },
+ "624-Entretien, r\u00e9parations, remise en \u00e9tat et maintenance": {
+ "6241-Entretien et r\u00e9parations des biens immobiliers": {},
+ "6242-Entretien et r\u00e9parations des biens mobiliers": {},
+ "6243-Maintenance": {},
+ "6244-Charges de d\u00e9mant\u00e8lement et remise en \u00e9tat": {},
+ "6248-Autres entretiens et r\u00e9parations": {}
+ },
+ "625-Primes d\u2019assurance": {
+ "6251-Assurances multirisques": {},
+ "6252-Assurances mat\u00e9riel de transport": {},
+ "6253-Assurances risques d\u2019exploitation": {},
+ "6254-Assurances responsabilit\u00e9 du producteur": {},
+ "6255-Assurances insolvabilit\u00e9 clients": {},
+ "6257-Assurances transport sur ventes": {},
+ "6258-Autres primes d\u2019assurances": {}
+ },
+ "626-\u00c9tudes, recherches et documentation": {
+ "6261-\u00c9tudes et recherches": {},
+ "6265-Documentation g\u00e9n\u00e9rale": {},
+ "6266-Documentation technique": {}
+ },
+ "627-Publicit\u00e9, publications, relations publiques": {
+ "6271-Annonces, insertions": {},
+ "6272-Catalogues, imprim\u00e9s publicitaires": {},
+ "6273-\u00c9chantillons": {},
+ "6274-Foires et expositions": {},
+ "6275-Publications": {},
+ "6276-Cadeaux \u00e0 la client\u00e8le": {},
+ "6277-Frais de colloques, s\u00e9minaires, conf\u00e9rences": {},
+ "6278-Autres charges de publicit\u00e9 et relations publiques": {}
+ },
+ "628-Frais de t\u00e9l\u00e9communications": {
+ "6281-Frais de t\u00e9l\u00e9phone": {},
+ "6282-Frais de t\u00e9lex": {},
+ "6283-Frais de t\u00e9l\u00e9copie": {},
+ "6288-Autres frais de t\u00e9l\u00e9communications": {}
+ }
+ },
+ "63-Autres services ext\u00e9rieurs": {
+ "631-Frais bancaires": {
+ "6311-Frais sur titres (vente, garde)": {},
+ "6312-Frais sur effets": {},
+ "6313-Location de coffres": {},
+ "6314-Commissions d\u2019affacturage": {},
+ "6315-Commissions sur cartes de cr\u00e9dit": {},
+ "6316-Frais d\u2019\u00e9mission d\u2019emprunts": {},
+ "6317-Frais sur instruments monnaie \u00e9lectronique": {},
+ "6318-Autres frais bancaires": {}
+ },
+ "632-R\u00e9mun\u00e9rations d\u2019interm\u00e9diaires et de conseils": {
+ "6322-Commissions et courtages sur ventes": {},
+ "6324-Honoraires des professions r\u00e9glement\u00e9es": {},
+ "6325-Frais d\u2019actes et de contentieux": {},
+ "6326-R\u00e9mun\u00e9rations d\u2019affacturage": {},
+ "6327-R\u00e9mun\u00e9rations des autres prestataires de services": {},
+ "6328-Divers frais": {}
+ },
+ "633-Frais de formation du personnel": {},
+ "634-Redevances pour brevets, licences, logiciels, concessions et droits et valeurs similaires": {
+ "6342-Redevances pour brevets, licences": {},
+ "6343-Redevances pour logiciels": {},
+ "6344-Redevances pour marques": {},
+ "6345-Redevances pour sites internet": {},
+ "6346-Redevances pour concessions, droits et valeurs similaires": {}
+ },
+ "635-Cotisations": {
+ "6351-Cotisations": {},
+ "6358-Concours divers": {}
+ },
+ "637-R\u00e9mun\u00e9rations de personnel ext\u00e9rieur \u00e0 l\u2019entit\u00e9": {
+ "6371-Personnel int\u00e9rimaire": {},
+ "6372-Personnel d\u00e9tach\u00e9 ou pr\u00eat\u00e9 \u00e0 l\u2019entit\u00e9": {}
+ },
+ "638-Autres charges externes": {
+ "6381-Frais de recrutement du personnel": {},
+ "6382-Frais de d\u00e9m\u00e9nagement": {},
+ "6383-R\u00e9ceptions": {},
+ "6384-Missions": {},
+ "6385-Charges de copropri\u00e9t\u00e9": {}
+ }
+ },
+ "64-Imp\u00f4ts et taxes": {
+ "641-Imp\u00f4ts et taxes directs": {
+ "6411-Imp\u00f4ts fonciers et taxes annexes": {},
+ "6412-Patentes, licences et taxes annexes": {},
+ "6413-Taxes sur appointements et salaires": {},
+ "6414-Taxes d\u2019apprentissage": {},
+ "6415-Formation professionnelle continue": {},
+ "6418-Autres imp\u00f4ts et taxes directs": {}
+ },
+ "645-Imp\u00f4ts et taxes indirects": {},
+ "646-Droits d\u2019enregistrement": {
+ "6461-Droits de mutation": {},
+ "6462-Droits de timbre": {},
+ "6463-Taxes sur les v\u00e9hicules de soci\u00e9t\u00e9": {},
+ "6464-Vignettes": {},
+ "6468-Autres droits": {}
+ },
+ "647-P\u00e9nalit\u00e9s, amendes fiscales": {
+ "6471-P\u00e9nalit\u00e9s d\u2019assiette, imp\u00f4ts directs": {},
+ "6472-P\u00e9nalit\u00e9s d\u2019assiette, imp\u00f4ts indirects": {},
+ "6473-P\u00e9nalit\u00e9s de recouvrement, imp\u00f4ts directs": {},
+ "6474-P\u00e9nalit\u00e9s de recouvrement, imp\u00f4ts indirects": {},
+ "6478-Autres p\u00e9nalit\u00e9s et amendes fiscales": {}
+ },
+ "648-Autres imp\u00f4ts et taxes": {}
+ },
+ "65-Autres charges": {
+ "651-Pertes sur cr\u00e9ances clients et autres d\u00e9biteurs": {
+ "6511-Clients": {},
+ "6515-Autres d\u00e9biteurs": {}
+ },
+ "652-Quote-part de r\u00e9sultat sur op\u00e9rations faites en commun": {
+ "6521-Quote-part transf\u00e9r\u00e9e de b\u00e9n\u00e9fices (comptabilit\u00e9 du g\u00e9rant)": {},
+ "6525-Pertes imput\u00e9es par transfert (comptabilit\u00e9 des associ\u00e9s non g\u00e9rants)": {}
+ },
+ "654-Valeurs comptables des cessions courantes d\u2019immobilisations": {
+ "6541-Immobilisations incorporelles": {},
+ "6542-Immobilisations corporelles": {}
+ },
+ "656-Perte de change sur cr\u00e9ances et dettes commerciale": {},
+ "657-P\u00e9nalit\u00e9s et amendes p\u00e9nales": {},
+ "658-Charges diverses": {
+ "6581-Indemnit\u00e9s de fonction et autres r\u00e9mun\u00e9rations d\u2019administrateurs": {},
+ "6582-Dons": {},
+ "6583-M\u00e9c\u00e9nat": {},
+ "6588-Autres charges diverses": {}
+ },
+ "659-Charges pour d\u00e9pr\u00e9ciations et provisions pour risques \u00e0 court terme d\u2019exploitation": {
+ "6591-Sur risques \u00e0 court terme": {},
+ "6593-Sur stocks": {},
+ "6594-Sur cr\u00e9ances": {},
+ "6598-Autres charges pour d\u00e9pr\u00e9ciations et provisions pour risques \u00e0 court terme": {}
+ }
+ },
+ "66-Charges de personnel": {
+ "661-R\u00e9mun\u00e9rations directes vers\u00e9es au personnel national": {
+ "6611-Appointements salaires et commissions": {},
+ "6612-Primes et gratifications": {},
+ "6613-Cong\u00e9s pay\u00e9s": {},
+ "6614-Indemnit\u00e9s de pr\u00e9avis, de licenciement et de recherche d\u2019embauche": {},
+ "6615-Indemnit\u00e9s de maladie vers\u00e9es aux travailleurs": {},
+ "6616-Suppl\u00e9ment familial": {},
+ "6617-Avantages en nature": {},
+ "6618-Autres r\u00e9mun\u00e9rations directes": {}
+ },
+ "662-R\u00e9mun\u00e9rations directes vers\u00e9es au personnel non national": {
+ "6621-Appointements salaires et commissions": {},
+ "6622-Primes et gratifications": {},
+ "6623-Cong\u00e9s pay\u00e9s": {},
+ "6624-Indemnit\u00e9s de pr\u00e9avis, de licenciement et de recherche d\u2019embauche": {},
+ "6625-Indemnit\u00e9s de maladie vers\u00e9es aux travailleurs": {},
+ "6626-Suppl\u00e9ment familial": {},
+ "6627-Avantages en nature": {},
+ "6628-Autres r\u00e9mun\u00e9rations directes": {}
+ },
+ "663-Indemnit\u00e9s forfaitaires vers\u00e9es au personnel": {
+ "6631-Indemnit\u00e9s de logement": {},
+ "6632-Indemnit\u00e9s de repr\u00e9sentation": {},
+ "6633-Indemnit\u00e9s d\u2019expatriation": {},
+ "6634-Indemnit\u00e9s de transport": {},
+ "6638-Autres indemnit\u00e9s et avantages divers": {}
+ },
+ "664-Charges sociales": {
+ "6641-Charges sociales sur r\u00e9mun\u00e9ration du personnel national": {},
+ "6642-Charges sociales sur r\u00e9mun\u00e9ration du personnel non national": {}
+ },
+ "666-R\u00e9mun\u00e9rations et charges sociales de l\u2019exploitant individuel": {
+ "6661-R\u00e9mun\u00e9ration du travail de l\u2019exploitant": {},
+ "6662-Charges sociales": {}
+ },
+ "667-R\u00e9mun\u00e9ration transf\u00e9r\u00e9e de personnel ext\u00e9rieur": {
+ "6671-Personnel int\u00e9rimaire": {},
+ "6672-Personnel d\u00e9tach\u00e9 ou pr\u00eat\u00e9 \u00e0 l\u2019entit\u00e9": {}
+ },
+ "668-Autres charges sociales": {
+ "6681-Versements aux syndicats et comit\u00e9s d\u2019entreprise, d\u2019\u00e9tablissement": {},
+ "6682-Versements aux comit\u00e9s d\u2019hygi\u00e8ne et de s\u00e9curit\u00e9": {},
+ "6683-Versements et contributions aux autres \u0153uvres sociales": {},
+ "6684-M\u00e9decine du travail et pharmacie": {},
+ "6685-Assurances et organismes de sant\u00e9": {},
+ "6686-Assurances retraite et fonds de pension": {},
+ "6687-Majorations et p\u00e9nalit\u00e9s sociales": {},
+ "6688-Charges sociales diverses": {}
+ }
+ },
+ "67-Frais financiers et charges assimil\u00e9es": {
+ "671-Int\u00e9r\u00eats des emprunts": {
+ "6711-Emprunts obligataires": {},
+ "6712-Emprunts aupr\u00e8s des \u00e9tablissements de cr\u00e9dit": {},
+ "6713-Dettes li\u00e9es \u00e0 des participations": {},
+ "6714-Primes de remboursement des obligations": {}
+ },
+ "672-Int\u00e9r\u00eats dans loyers de location acquisition": {
+ "6722-Int\u00e9r\u00eats dans loyers de location acquisition / cr\u00e9dit-bail immobilier": {},
+ "6723-Int\u00e9r\u00eats dans loyers de location acquisition / cr\u00e9dit-bail mobilier": {},
+ "6724-Int\u00e9r\u00eats dans loyers de location acquisition / location-vente": {},
+ "6728-Int\u00e9r\u00eats dans loyers des autres locations acquisition": {}
+ },
+ "673-Escomptes accord\u00e9s": {},
+ "674-Autres int\u00e9r\u00eats": {
+ "6741-Avances re\u00e7ues et d\u00e9p\u00f4ts cr\u00e9diteurs": {},
+ "6742-Comptes courants bloqu\u00e9s": {},
+ "6743-Int\u00e9r\u00eats sur obligations cautionn\u00e9es": {},
+ "6744-Int\u00e9r\u00eats sur dettes commerciales": {},
+ "6745-Int\u00e9r\u00eats bancaires et sur op\u00e9rations de financement (escompte...)": {},
+ "6748-Int\u00e9r\u00eats sur dettes diverses": {}
+ },
+ "675-Escomptes des effets de commerce": {},
+ "676-Pertes de change financi\u00e8res": {},
+ "677-Pertes sur titres de placement": {
+ "6771-Pertes sur cessions de titres de placement": {},
+ "6772-Mali provenant d\u2019attribution gratuite d\u2019actions au personnel salari\u00e9 et aux dirigeants": {}
+ },
+ "678-Pertes et charges sur risques financiers": {
+ "6781-Sur rentes viag\u00e8res": {},
+ "6782-Sur op\u00e9rations financi\u00e8res": {},
+ "6784-Sur instruments de tr\u00e9sorerie": {}
+ },
+ "679-Charges pour d\u00e9pr\u00e9ciations et provisions pour risques \u00e0 court terme financi\u00e8res": {
+ "6791-Sur risques financiers": {},
+ "6795-Sur titres de placement": {},
+ "6798-Autres charges pour d\u00e9pr\u00e9ciations et provisions pour risques \u00e0 court terme financi\u00e8res": {}
+ }
+ },
+ "68-Dotations aux amortissements": {
+ "681-Dotations aux amortissements d\u2019exploitation": {
+ "6812-Dotations aux amortissements des immobilisations incorporelles": {},
+ "6813-Dotations aux amortissements des immobilisations corporelles": {}
+ }
+ },
+ "69-Dotations aux provisions et aux d\u00e9pr\u00e9ciations": {
+ "691-Dotations aux provisions et aux d\u00e9pr\u00e9ciations d\u2019exploitation": {
+ "6911-Dotations aux provisions pour risques et charges": {},
+ "6913-Dotations aux d\u00e9pr\u00e9ciations des immobilisations incorporelles": {},
+ "6914-Dotations aux d\u00e9pr\u00e9ciations des immobilisations corporelles": {}
+ },
+ "697-Dotations aux provisions et aux d\u00e9pr\u00e9ciations financi\u00e8res": {
+ "6971-Dotations aux provisions pour risques et charges": {},
+ "6972-Dotations aux d\u00e9pr\u00e9ciations des immobilisations financi\u00e8res": {}
+ }
+ },
+ "root_type": "Expense"
+ },
+ "7-Comptes de produits des activit\u00e9s ordinaires": {
+ "70-Ventes": {
+ "701-Ventes de marchandises": {
+ "7011-Dans la R\u00e9gion": {},
+ "7012-Hors R\u00e9gion": {},
+ "7013-Aux entit\u00e9s du groupe dans la R\u00e9gion": {},
+ "7014-Aux entit\u00e9s du groupe hors R\u00e9gion": {},
+ "7015-Sur internet": {},
+ "7019-Rabais, remises, ristournes accord\u00e9s (non ventil\u00e9s)": {}
+ },
+ "702-Ventes de produits finis": {
+ "7021-Dans la R\u00e9gion": {},
+ "7022-Hors R\u00e9gion": {},
+ "7023-Aux entit\u00e9s du groupe dans la R\u00e9gion": {},
+ "7024-Aux entit\u00e9s du groupe hors R\u00e9gion": {},
+ "7025-Sur internet": {},
+ "7029-Rabais, remises, ristournes accord\u00e9s (non ventil\u00e9s)": {}
+ },
+ "703-Ventes de produits interm\u00e9diaires": {
+ "7031-Dans la R\u00e9gion": {},
+ "7032-Hors R\u00e9gion": {},
+ "7033-Aux entit\u00e9s du groupe dans la R\u00e9gion": {},
+ "7034-Aux entit\u00e9s du groupe hors R\u00e9gion": {},
+ "7035-Sur internet": {},
+ "7039-Rabais, remises, ristournes accord\u00e9s (non ventil\u00e9s)": {}
+ },
+ "704-Ventes de produits r\u00e9siduels": {
+ "7041-Dans la R\u00e9gion": {},
+ "7042-Hors R\u00e9gion": {},
+ "7043-Aux entit\u00e9s du groupe dans la R\u00e9gion": {},
+ "7044-Aux entit\u00e9s du groupe hors R\u00e9gion": {},
+ "7045-Sur internet": {},
+ "7049-Rabais, remises, ristournes accord\u00e9s (non ventil\u00e9s)": {}
+ },
+ "705-Travaux factur\u00e9s": {
+ "7051-Dans la R\u00e9gion": {},
+ "7052-Hors R\u00e9gion": {},
+ "7053-Aux entit\u00e9s du groupe dans la R\u00e9gion": {},
+ "7054-Aux entit\u00e9s du groupe hors R\u00e9gion": {},
+ "7055-Sur internet": {},
+ "7059-Rabais, remises, ristournes accord\u00e9s (non ventil\u00e9s)": {}
+ },
+ "706-Services vendus": {
+ "7061-Dans la R\u00e9gion": {},
+ "7062-Hors R\u00e9gion": {},
+ "7063-Aux entit\u00e9s du groupe dans la R\u00e9gion": {},
+ "7064-Aux entit\u00e9s du groupe hors R\u00e9gion": {},
+ "7065-Sur internet": {},
+ "7069-Rabais, remises, ristournes accord\u00e9s (non ventil\u00e9s)": {}
+ },
+ "707-Produits accessoires": {
+ "7071-Ports, emballages perdus et autres frais factur\u00e9s": {},
+ "7072-Commissions et courtages": {},
+ "7073-Locations": {},
+ "7074-Bonis sur reprises et cessions d\u2019emballages": {},
+ "7075-Mise \u00e0 disposition de personnel": {},
+ "7076-Redevances pour brevets, logiciels, marques et droits similaires": {},
+ "7077-Services exploit\u00e9s dans l\u2019int\u00e9r\u00eat du personnel": {},
+ "7078-Autres produits accessoires": {}
+ }
+ },
+ "71-Subventions d\u2019exploitation": {
+ "711-Sur produits \u00e0 l\u2019exportation": {},
+ "712-Sur produits \u00e0 l\u2019importation": {},
+ "713-Sur produits de p\u00e9r\u00e9quation": {},
+ "714-Indemnit\u00e9s et subventions d\u2019exploitation (entit\u00e9 agricole)": {},
+ "718-Autres subventions d\u2019exploitation": {
+ "7181-Vers\u00e9es par l\u2019\u00c9tat et les collectivit\u00e9s publiques": {},
+ "7182-Vers\u00e9es par les organismes internationaux": {},
+ "7183-Vers\u00e9es par des tiers": {}
+ }
+ },
+ "72-Production immobilis\u00e9e": {
+ "721-Immobilisations incorporelles": {},
+ "722-Immobilisations corporelles": {
+ "7221-Immobilisations corporelles (hors actifs biologiques)": {},
+ "7222-Immobilisations corporelles (actifs biologiques)": {}
+ },
+ "724-Production auto-consomm\u00e9e": {},
+ "726-Immobilisations financi\u00e8res": {}
+ },
+ "73-Variations des stocks de biens et de services produits": {
+ "734-Variations des stocks de produits en cours": {
+ "7341-Produits en cours": {},
+ "7342-Travaux en cours": {}
+ },
+ "735-Variations des en-cours de services": {
+ "7351-\u00c9tudes en cours": {},
+ "7352-Prestations de services en cours": {}
+ },
+ "736-Variations des stocks de produits finis": {},
+ "737-Variations des stocks de produits interm\u00e9diaires et r\u00e9siduels": {
+ "7371-Produits interm\u00e9diaires": {},
+ "7372-Produits r\u00e9siduels": {}
+ }
+ },
+ "75-Autres produits": {
+ "751-Profits sur cr\u00e9ances clients et autres d\u00e9biteurs": {},
+ "752-Quote-part de r\u00e9sultat sur op\u00e9rations faites en commun": {
+ "7521-Quote-part transf\u00e9r\u00e9e de pertes (comptabilit\u00e9 du g\u00e9rant)": {},
+ "7525-B\u00e9n\u00e9fices attribu\u00e9s par transfert (comptabilit\u00e9 des associ\u00e9s non g\u00e9rants)": {}
+ },
+ "754-Produits des cessions courantes d\u2019immobilisations": {
+ "7541-Immobilisations incorporelles": {},
+ "7542-Immobilisations corporelles": {}
+ },
+ "756-Gains de change sur cr\u00e9ances et dettes commerciales": {},
+ "758-Produits divers": {
+ "7581-Indemnit\u00e9s de fonction et autres r\u00e9mun\u00e9rations d\u2019administrateurs": {},
+ "7582-Indemnit\u00e9s d\u2019assurances re\u00e7ues": {},
+ "7588-Autres produits divers": {}
+ },
+ "759-Reprises de charges pour d\u00e9pr\u00e9ciations et provisions pour risques \u00e0 court terme d\u2019exploitation": {
+ "7591-Sur risques \u00e0 court terme": {},
+ "7593-Sur stocks": {},
+ "7594-Sur cr\u00e9ances": {},
+ "7598-Sur autres charges pour d\u00e9pr\u00e9ciations et provisions pour risques \u00e0 court terme d\u2019exploitation": {}
+ }
+ },
+ "77-Revenus financiers et produits assimil\u00e9s": {
+ "771-Int\u00e9r\u00eats de pr\u00eats et cr\u00e9ances diverses": {
+ "7712-Int\u00e9r\u00eats de pr\u00eats": {},
+ "7713-Int\u00e9r\u00eats sur cr\u00e9ances diverses": {}
+ },
+ "772-Revenus de participations et autres titres immobilis\u00e9s": {
+ "7721-Revenus des titres de participation": {},
+ "7722-Revenus autres titres immobilis\u00e9s": {}
+ },
+ "773-Escomptes obtenus": {},
+ "774-Revenus de placement": {
+ "7745-Revenus des obligations": {},
+ "7746-Revenus des titres de placement": {}
+ },
+ "775-Int\u00e9r\u00eats dans loyers de location acquisition": {},
+ "776-Gains de change financiers": {},
+ "777-Gains sur cessions de titres de placement": {},
+ "778-Gains sur risques financiers": {
+ "7781-Sur rentes viag\u00e8res": {},
+ "7782-Sur op\u00e9rations financi\u00e8res": {},
+ "7784-Sur instruments de tr\u00e9sorerie": {}
+ },
+ "779-Reprises de charges pour d\u00e9pr\u00e9ciations et provisions \u00e0 court terme financi\u00e8res": {
+ "7791-Sur risques financiers": {},
+ "7795-Sur titres de placement": {},
+ "7798-Sur autres charges pour d\u00e9pr\u00e9ciations et provisions pour risques \u00e0 court terme financi\u00e8res": {}
+ }
+ },
+ "78-Transferts de charges": {
+ "781-Transferts de charges d\u2019exploitation": {},
+ "787-Transferts de charges financi\u00e8res": {}
+ },
+ "79-Reprises de provisions, de d\u00e9pr\u00e9ciations et autres": {
+ "791-Reprises de provisions et d\u00e9pr\u00e9ciations d\u2019exploitation": {
+ "7911-Pour risques et charges": {},
+ "7913-Des immobilisations incorporelles": {},
+ "7914-Des immobilisations corporelles": {}
+ },
+ "797-Reprises de provisions et d\u00e9pr\u00e9ciations financi\u00e8res": {
+ "7971-Pour risques et charges": {},
+ "7972-Des immobilisations financi\u00e8res": {}
+ },
+ "798-Reprises d\u2019amortissements": {},
+ "799-Reprises de subventions d\u2019investissement": {}
+ },
+ "root_type": "Income"
+ },
+ "8-Comptes des autres charges et des autres produits (CHARGES)": {
+ "81-Valeurs comptables des cessions d\u2019immobilisations": {
+ "811-Immobilisations incorporelles": {},
+ "812-Immobilisations corporelles": {},
+ "816-Immobilisations financi\u00e8res": {}
+ },
+ "83-Charges hors activit\u00e9s ordinaires": {
+ "831-Charges HAO constat\u00e9es": {},
+ "833-Charges li\u00e9es aux op\u00e9rations de restructuration": {},
+ "834-Pertes sur cr\u00e9ances HAO": {},
+ "835-Dons et lib\u00e9ralit\u00e9s accord\u00e9s": {},
+ "836-Abandons de cr\u00e9ances consentis": {},
+ "837-Charges li\u00e9es aux op\u00e9rations de liquidation": {},
+ "839-Charges pour d\u00e9pr\u00e9ciations et provisions pour risques \u00e0 court terme HAO": {}
+ },
+ "85-Dotations hors activit\u00e9s ordinaires": {
+ "851-Dotations aux provisions r\u00e9glement\u00e9es": {},
+ "852-Dotations aux amortissements HAO": {},
+ "853-Dotations aux d\u00e9pr\u00e9ciations HAO": {},
+ "854-Dotations aux provisions pour risques et charges HAO": {},
+ "858-Autres dotations HAO": {}
+ },
+ "87-Participation des travailleurs": {
+ "871-Participation l\u00e9gale aux b\u00e9n\u00e9fices": {},
+ "874-Participation contractuelle aux b\u00e9n\u00e9fices": {},
+ "878-Autres participations": {}
+ },
+ "89-Imp\u00f4ts sur le r\u00e9sultat": {
+ "891-Imp\u00f4ts sur les b\u00e9n\u00e9fices de l\u2019exercice": {
+ "8911-Activit\u00e9s exerc\u00e9es dans l\u2019\u00c9tat": {},
+ "8912-Activit\u00e9s exerc\u00e9es dans les autres \u00c9tats de la R\u00e9gion": {},
+ "8913-Activit\u00e9s exerc\u00e9es hors R\u00e9gion": {}
+ },
+ "892-Rappel d\u2019imp\u00f4ts sur r\u00e9sultats ant\u00e9rieurs": {},
+ "895-Imp\u00f4t minimum forfaitaire IMF": {},
+ "899-D\u00e9gr\u00e8vements et annulations d\u2019imp\u00f4ts sur r\u00e9sultats ant\u00e9rieurs": {
+ "8991-D\u00e9gr\u00e8vements": {},
+ "8994-Annulations pour pertes r\u00e9troactives": {}
+ }
+ },
+ "root_type": "Expense"
+ },
+ "8-Comptes des autres charges et des autres produits (PRODUITS)": {
+ "82-Produits des cessions d\u2019immobilisations": {
+ "821-Immobilisations incorporelles": {},
+ "822-Immobilisations corporelles": {},
+ "826-Immobilisations financi\u00e8res": {}
+ },
+ "84-Produits hors activit\u00e9s ordinaires": {
+ "841-Produits HAO constat\u00e9s": {},
+ "843-Produits li\u00e9s aux op\u00e9rations de restructuration": {},
+ "844-Indemnit\u00e9s et subventions HAO (entit\u00e9 agricole)": {},
+ "845-Dons et lib\u00e9ralit\u00e9s obtenus": {},
+ "846-Abandons de cr\u00e9ances obtenus": {},
+ "847-Produits li\u00e9s aux op\u00e9rations de liquidation": {},
+ "848-Transferts de charges HAO": {},
+ "849-Reprises de charges pour d\u00e9pr\u00e9ciations et provisions pour risques \u00e0 court terme HAO": {}
+ },
+ "86-Reprises de charges, provisions et d\u00e9pr\u00e9ciations HAO": {
+ "861-Reprises de provisions r\u00e9glement\u00e9es": {},
+ "862-Reprises d\u2019amortissements HAO": {},
+ "863-Reprises de d\u00e9pr\u00e9ciations HAO": {},
+ "864-Reprises de provisions pour risques et charges HAO": {},
+ "868-Autres reprises HAO": {}
+ },
+ "88-Subventions d\u2019\u00e9quilibre": {
+ "881-\u00c9tat": {},
+ "884-Collectivit\u00e9s publiques": {},
+ "886-Groupe": {},
+ "888-Autres": {}
+ },
+ "root_type": "Income"
+ }
+ }
+}
\ No newline at end of file
diff --git a/erpnext/accounts/doctype/account/chart_of_accounts/verified/tg_plan_comptable_avec_code.json b/erpnext/accounts/doctype/account/chart_of_accounts/verified/tg_plan_comptable_avec_code.json
new file mode 100644
index 00000000000..a797b971e1d
--- /dev/null
+++ b/erpnext/accounts/doctype/account/chart_of_accounts/verified/tg_plan_comptable_avec_code.json
@@ -0,0 +1,4208 @@
+{
+ "country_code": "tg",
+ "name": "Syscohada - Plan Comptable avec code",
+ "tree": {
+ "Comptes de ressources durables": {
+ "Capital": {
+ "Capital social": {
+ "Capital souscrit, non appel\u00e9": {
+ "account_number": "1011"
+ },
+ "Capital souscrit, appel\u00e9, non vers\u00e9": {
+ "account_number": "1012"
+ },
+ "Capital souscrit, appel\u00e9, vers\u00e9, non amorti": {
+ "account_number": "1013"
+ },
+ "Capital souscrit, appel\u00e9, vers\u00e9, amorti": {
+ "account_number": "1014"
+ },
+ "Capital souscrit soumis \u00e0 des conditions particuli\u00e8res": {
+ "account_number": "1018"
+ },
+ "account_number": "101"
+ },
+ "Capital par dotation": {
+ "Dotation initiale": {
+ "account_number": "1021"
+ },
+ "Dotations compl\u00e9mentaires": {
+ "account_number": "1022"
+ },
+ "Autres dotations": {
+ "account_number": "1028"
+ },
+ "account_number": "102"
+ },
+ "Capital personnel": {
+ "account_number": "103"
+ },
+ "Compte de l\u2019exploitant": {
+ "Apports temporaires": {
+ "account_number": "1041"
+ },
+ "Op\u00e9rations courantes": {
+ "account_number": "1042"
+ },
+ "R\u00e9mun\u00e9rations, imp\u00f4ts et autres charges personnelles": {
+ "account_number": "1043"
+ },
+ "Pr\u00e9l\u00e8vements d\u2019autoconsommation": {
+ "account_number": "1047"
+ },
+ "Autres pr\u00e9l\u00e8vements": {
+ "account_number": "1048"
+ },
+ "account_number": "104"
+ },
+ "Primes li\u00e9es au capital social": {
+ "Primes d\u2019\u00e9mission": {
+ "account_number": "1051"
+ },
+ "Primes d\u2019apport": {
+ "account_number": "1052"
+ },
+ "Primes de fusion": {
+ "account_number": "1053"
+ },
+ "Primes de conversion": {
+ "account_number": "1054"
+ },
+ "Autres primes": {
+ "account_number": "1058"
+ },
+ "account_number": "105"
+ },
+ "\u00c9carts de r\u00e9\u00e9valuation": {
+ "\u00c9carts de r\u00e9\u00e9valuation l\u00e9gale": {
+ "account_number": "1061"
+ },
+ "\u00c9carts de r\u00e9\u00e9valuation libre": {
+ "account_number": "1062"
+ },
+ "account_number": "106"
+ },
+ "Apporteurs, capital souscrit, non appel\u00e9": {
+ "account_number": "109"
+ },
+ "account_number": "10"
+ },
+ "R\u00e9serves": {
+ "R\u00e9serve l\u00e9gale": {
+ "account_number": "111"
+ },
+ "R\u00e9serves statutaires ou contractuelles": {
+ "account_number": "112"
+ },
+ "R\u00e9serves r\u00e9glement\u00e9es": {
+ "R\u00e9serves de plus-values nettes \u00e0 long terme": {
+ "account_number": "1131"
+ },
+ "R\u00e9serves d\u2019attribution gratuite d\u2019actions au personnel salari\u00e9 et aux dirigeants": {
+ "account_number": "1132"
+ },
+ "R\u00e9serves cons\u00e9cutives \u00e0 l\u2019octroi de subventions d\u2019investissement": {
+ "account_number": "1133"
+ },
+ "R\u00e9serves des valeurs mobili\u00e8res donnant acc\u00e8s au capital": {
+ "account_number": "1134"
+ },
+ "Autres r\u00e9serves r\u00e9glement\u00e9es": {
+ "account_number": "1135"
+ },
+ "account_number": "113"
+ },
+ "Autres r\u00e9serves": {
+ "R\u00e9serves facultatives": {
+ "account_number": "1181"
+ },
+ "R\u00e9serves diverses": {
+ "account_number": "1188"
+ },
+ "account_number": "118"
+ },
+ "account_number": "11"
+ },
+ "Report \u00e0 nouveau": {
+ "Report \u00e0 nouveau cr\u00e9diteur": {
+ "account_number": "121"
+ },
+ "Report \u00e0 nouveau d\u00e9biteur": {
+ "Perte nette \u00e0 reporter": {
+ "account_number": "1291"
+ },
+ "Perte Amortissements r\u00e9put\u00e9s diff\u00e9r\u00e9s": {
+ "account_number": "1292"
+ },
+ "account_number": "129"
+ },
+ "account_number": "12"
+ },
+ "R\u00e9sultat net de l\u2019exercice": {
+ "R\u00e9sultat en instance d\u2019affectation": {
+ "R\u00e9sultat en instance d\u2019affectation : b\u00e9n\u00e9fice": {
+ "account_number": "1301"
+ },
+ "R\u00e9sultat en instance d\u2019affectation : perte": {
+ "account_number": "1309"
+ },
+ "account_number": "130"
+ },
+ "R\u00e9sultat net : b\u00e9n\u00e9fice": {
+ "account_number": "131"
+ },
+ "Marge commerciale (MC)": {
+ "account_number": "132"
+ },
+ "Valeur ajout\u00e9e (VA)": {
+ "account_number": "133"
+ },
+ "Exc\u00e9dent brut d\u2019exploitation (EBE)": {
+ "account_number": "134"
+ },
+ "R\u00e9sultat d\u2019exploitation (RE)": {
+ "account_number": "135"
+ },
+ "R\u00e9sultat financier (RF)": {
+ "account_number": "136"
+ },
+ "R\u00e9sultat des activit\u00e9s ordinaires (RAO)": {
+ "account_number": "137"
+ },
+ "R\u00e9sultat hors activit\u00e9s ordinaires (RHAO)": {
+ "R\u00e9sultat de fusion": {
+ "account_number": "1381"
+ },
+ "R\u00e9sultat d\u2019apport partiel d\u2019actif": {
+ "account_number": "1382"
+ },
+ "R\u00e9sultat de scission": {
+ "account_number": "1383"
+ },
+ "R\u00e9sultat de liquidation": {
+ "account_number": "1384"
+ },
+ "account_number": "138"
+ },
+ "R\u00e9sultat net : perte": {
+ "account_number": "139"
+ },
+ "account_number": "13"
+ },
+ "Subventions d\u2019investissement": {
+ "Subventions d\u2019\u00e9quipement": {
+ "\u00c9tat": {
+ "account_number": "1411"
+ },
+ "R\u00e9gions": {
+ "account_number": "1412"
+ },
+ "D\u00e9partements": {
+ "account_number": "1413"
+ },
+ "Communes et collectivit\u00e9s publiques d\u00e9centralis\u00e9es": {
+ "account_number": "1414"
+ },
+ "Entit\u00e9s publiques ou mixtes": {
+ "account_number": "1415"
+ },
+ "Entit\u00e9s et organismes priv\u00e9s": {
+ "account_number": "1416"
+ },
+ "Organismes internationaux": {
+ "account_number": "1417"
+ },
+ "Autres": {
+ "account_number": "1418"
+ },
+ "account_number": "141"
+ },
+ "Autres subventions d\u2019investissement": {
+ "account_number": "148"
+ },
+ "account_number": "14"
+ },
+ "Provisions r\u00e9glement\u00e9es et fonds assimil\u00e9s": {
+ "Amortissements d\u00e9rogatoires": {
+ "account_number": "151"
+ },
+ "Plus-values de cession \u00e0 r\u00e9investir": {
+ "account_number": "152"
+ },
+ "Fonds r\u00e9glement\u00e9s": {
+ "Fonds National": {
+ "account_number": "1531"
+ },
+ "Pr\u00e9l\u00e8vement pour le Budget": {
+ "account_number": "1532"
+ },
+ "account_number": "153"
+ },
+ "Provisions sp\u00e9ciales de r\u00e9\u00e9valuation": {
+ "account_number": "154"
+ },
+ "Provisions r\u00e9glement\u00e9es relatives aux immobilisations": {
+ "Reconstitution des gisements miniers et p\u00e9troliers": {
+ "account_number": "1551"
+ },
+ "account_number": "155"
+ },
+ "Provisions r\u00e9glement\u00e9es relatives aux stocks": {
+ "Hausse de prix": {
+ "account_number": "1561"
+ },
+ "Fluctuation des cours": {
+ "account_number": "1562"
+ },
+ "account_number": "156"
+ },
+ "Provisions pour investissement": {
+ "account_number": "157"
+ },
+ "Autres provisions et fonds r\u00e9glement\u00e9s": {
+ "account_number": "158"
+ },
+ "account_number": "15"
+ },
+ "Emprunts et dettes assimil\u00e9es": {
+ "Emprunts obligataires": {
+ "Emprunts obligataires ordinaires": {
+ "account_number": "1611"
+ },
+ "Emprunts obligataires convertibles en actions": {
+ "account_number": "1612"
+ },
+ "Emprunts obligataires remboursables en actions": {
+ "account_number": "1613"
+ },
+ "Autres emprunts obligataires": {
+ "account_number": "1618"
+ },
+ "account_number": "161"
+ },
+ "Emprunts et dettes aupr\u00e8s des \u00e9tablissements de cr\u00e9dit": {
+ "account_number": "162"
+ },
+ "Avances re\u00e7ues de l\u2019\u00c9tat": {
+ "account_number": "163"
+ },
+ "Avances re\u00e7ues et comptes courants bloqu\u00e9s": {
+ "account_number": "164"
+ },
+ "D\u00e9p\u00f4ts et cautionnements re\u00e7us": {
+ "D\u00e9p\u00f4ts": {
+ "account_number": "1651"
+ },
+ "Cautionnements": {
+ "account_number": "1652"
+ },
+ "account_number": "165"
+ },
+ "Int\u00e9r\u00eats courus": {
+ "Sur emprunts obligataires": {
+ "account_number": "1661"
+ },
+ "Sur emprunts et dettes aupr\u00e8s des \u00e9tablissements de cr\u00e9dit": {
+ "account_number": "1662"
+ },
+ "Sur avances re\u00e7ues de l\u2019\u00c9tat": {
+ "account_number": "1663"
+ },
+ "Sur avances re\u00e7ues et comptes courants bloqu\u00e9s": {
+ "account_number": "1664"
+ },
+ "Sur d\u00e9p\u00f4ts et cautionnements re\u00e7us": {
+ "account_number": "1665"
+ },
+ "Sur avances assorties de conditions particuli\u00e8res": {
+ "account_number": "1667"
+ },
+ "Sur autres emprunts et dettes": {
+ "account_number": "1668"
+ },
+ "account_number": "166"
+ },
+ "Avances assorties de conditions particuli\u00e8res": {
+ "Avances bloqu\u00e9es pour augmentation du capital": {
+ "account_number": "1671"
+ },
+ "Avances conditionn\u00e9es par l\u2019\u00c9tat": {
+ "account_number": "1672"
+ },
+ "Avances conditionn\u00e9es par les autres organismes africains": {
+ "account_number": "1673"
+ },
+ "Avances conditionn\u00e9es par les organismes internationaux": {
+ "account_number": "1674"
+ },
+ "account_number": "167"
+ },
+ "Autres emprunts et dettes": {
+ "Rentes viag\u00e8res capitalis\u00e9es": {
+ "account_number": "1681"
+ },
+ "Billets de fonds": {
+ "account_number": "1682"
+ },
+ "Dettes cons\u00e9cutives \u00e0 des titres emprunt\u00e9s": {
+ "account_number": "1683"
+ },
+ "Emprunts participatifs": {
+ "account_number": "1684"
+ },
+ "Participation des travailleurs aux b\u00e9n\u00e9fices": {
+ "account_number": "1685"
+ },
+ "Emprunts et dettes contract\u00e9s aupr\u00e8s des autres tiers": {
+ "account_number": "1686"
+ },
+ "account_number": "168"
+ },
+ "account_number": "16"
+ },
+ "Dettes de location acquisition": {
+ "Dettes de location acquisition / cr\u00e9dit bail immobilier": {
+ "account_number": "172"
+ },
+ "Dettes de location acquisition / cr\u00e9dit bail mobilier": {
+ "account_number": "173"
+ },
+ "Dettes de location acquisition / location de vente": {
+ "account_number": "174"
+ },
+ "Int\u00e9r\u00eats courus": {
+ "Sur dettes de location acquisition / cr\u00e9dit-bail immobilier": {
+ "account_number": "1762"
+ },
+ "Sur dettes de location acquisition / cr\u00e9dit-bail mobilier": {
+ "account_number": "1763"
+ },
+ "Sur dettes de location acquisition / location-vente": {
+ "account_number": "1764"
+ },
+ "Sur autres dettes de location acquisition": {
+ "account_number": "1768"
+ },
+ "account_number": "176"
+ },
+ "Autres dettes de location acquisition": {
+ "account_number": "178"
+ },
+ "account_number": "17"
+ },
+ "Dettes li\u00e9es \u00e0 des participations et comptes de liaison des \u00e9tablissements et soci\u00e9t\u00e9s en participation": {
+ "Dettes li\u00e9es \u00e0 des participations": {
+ "Dettes li\u00e9es \u00e0 des participations (groupe)": {
+ "account_number": "1811"
+ },
+ "Dettes li\u00e9es \u00e0 des participations (hors groupe)": {
+ "account_number": "1812"
+ },
+ "account_number": "181"
+ },
+ "Dettes li\u00e9es \u00e0 des soci\u00e9t\u00e9s en participation": {
+ "account_number": "182"
+ },
+ "Int\u00e9r\u00eats courus sur dettes li\u00e9es \u00e0 des participations": {
+ "account_number": "183"
+ },
+ "Comptes permanents bloqu\u00e9s des \u00e9tablissements et succursales": {
+ "account_number": "184"
+ },
+ "Comptes permanents non bloqu\u00e9s des \u00e9tablissements et succursales": {
+ "account_number": "185"
+ },
+ "Comptes de liaison charges": {
+ "account_number": "186"
+ },
+ "Comptes de liaison produits": {
+ "account_number": "187"
+ },
+ "Comptes de liaison des soci\u00e9t\u00e9s en participation": {
+ "account_number": "188"
+ },
+ "account_number": "18"
+ },
+ "Provisions pour risques et charges": {
+ "Provisions pour litiges": {
+ "account_number": "191"
+ },
+ "Provisions pour garanties donn\u00e9es aux clients": {
+ "account_number": "192"
+ },
+ "Provisions pour pertes sur march\u00e9s \u00e0 ach\u00e8vement futur": {
+ "account_number": "193"
+ },
+ "Provisions pour pertes de change": {
+ "account_number": "194"
+ },
+ "Provisions pour imp\u00f4ts": {
+ "account_number": "195"
+ },
+ "Provisions pour pensions et obligations similaires": {
+ "Provisions pour pensions et obligations similaires engagement de retraite": {
+ "account_number": "1961"
+ },
+ "Actif du r\u00e9gime de retraite": {
+ "account_number": "1962"
+ },
+ "account_number": "196"
+ },
+ "Provisions pour restructuration": {
+ "account_number": "197"
+ },
+ "Autres provisions pour risques et charges": {
+ "Provisions pour amendes et p\u00e9nalit\u00e9s": {
+ "account_number": "1981"
+ },
+ "Provisions pour propre assureur": {
+ "account_number": "1983"
+ },
+ "Provisions pour d\u00e9mant\u00e8lement et remise en \u00e9tat": {
+ "account_number": "1984"
+ },
+ "Provisions pour droits \u00e0 r\u00e9duction ou avantage en nature (ch\u00e8ques cadeau, cartes de fid\u00e9lit\u00e9...)": {
+ "account_number": "1985"
+ },
+ "Provisions pour divers risques et charges": {
+ "account_number": "1988"
+ },
+ "account_number": "198"
+ },
+ "account_number": "19"
+ },
+ "root_type": "Equity",
+ "account_number": "1"
+ },
+ "Comptes d\u2019actif immobilis\u00e9": {
+ "Immobilisations incorporelles": {
+ "account_type": "Fixed Asset",
+ "Frais de d\u00e9veloppement": {
+ "account_type": "Fixed Asset",
+ "account_number": "211"
+ },
+ "Brevets, licences, concessions et droits similaires": {
+ "account_type": "Fixed Asset",
+ "Brevets": {
+ "account_type": "Fixed Asset",
+ "account_number": "2121"
+ },
+ "Licences": {
+ "account_type": "Fixed Asset",
+ "account_number": "2122"
+ },
+ "Concessions de service public": {
+ "account_type": "Fixed Asset",
+ "account_number": "2123"
+ },
+ "Autres concessions et droits similaires": {
+ "account_type": "Fixed Asset",
+ "account_number": "2128"
+ },
+ "account_number": "212"
+ },
+ "Logiciels et sites internet": {
+ "account_type": "Fixed Asset",
+ "Logiciels": {
+ "account_type": "Fixed Asset",
+ "account_number": "2131"
+ },
+ "Sites internet": {
+ "account_type": "Fixed Asset",
+ "account_number": "2132"
+ },
+ "account_number": "213"
+ },
+ "Marques": {
+ "account_type": "Fixed Asset",
+ "account_number": "214"
+ },
+ "Fonds commercial": {
+ "account_type": "Fixed Asset",
+ "account_number": "215"
+ },
+ "Droit au bail": {
+ "account_type": "Fixed Asset",
+ "account_number": "216"
+ },
+ "Investissements de cr\u00e9ation": {
+ "account_type": "Fixed Asset",
+ "account_number": "217"
+ },
+ "Autres droits et valeurs incorporels": {
+ "account_type": "Fixed Asset",
+ "Frais de prospection et d\u2019\u00e9valuation de ressources min\u00e9rales": {
+ "account_type": "Fixed Asset",
+ "account_number": "2181"
+ },
+ "Co\u00fbts d\u2019obtention du contrat": {
+ "account_type": "Fixed Asset",
+ "account_number": "2182"
+ },
+ "Fichiers clients, notices, titres de journaux et magazines": {
+ "account_type": "Fixed Asset",
+ "account_number": "2183"
+ },
+ "Co\u00fbts des franchises": {
+ "account_type": "Fixed Asset",
+ "account_number": "2184"
+ },
+ "Divers droits et valeurs incorporelles": {
+ "account_type": "Fixed Asset",
+ "account_number": "2188"
+ },
+ "account_number": "218"
+ },
+ "Immobilisations incorporelles en cours": {
+ "account_type": "Fixed Asset",
+ "Frais de d\u00e9veloppement": {
+ "account_type": "Fixed Asset",
+ "account_number": "2191"
+ },
+ "Logiciels et internet": {
+ "account_type": "Fixed Asset",
+ "account_number": "2193"
+ },
+ "Autres droits et valeurs incorporels": {
+ "account_type": "Fixed Asset",
+ "account_number": "2198"
+ },
+ "account_number": "219"
+ },
+ "account_number": "21"
+ },
+ "Terrains": {
+ "account_type": "Fixed Asset",
+ "Terrains agricoles et forestiers": {
+ "account_type": "Fixed Asset",
+ "Terrains d\u2019exploitation agricole": {
+ "account_type": "Fixed Asset",
+ "account_number": "2211"
+ },
+ "Terrains d\u2019exploitation foresti\u00e8re": {
+ "account_type": "Fixed Asset",
+ "account_number": "2212"
+ },
+ "Autres terrains": {
+ "account_type": "Fixed Asset",
+ "account_number": "2218"
+ },
+ "account_number": "221"
+ },
+ "Terrains nus": {
+ "account_type": "Fixed Asset",
+ "Terrains \u00e0 b\u00e2tir": {
+ "account_type": "Fixed Asset",
+ "account_number": "2221"
+ },
+ "Autres terrains nus": {
+ "account_type": "Fixed Asset",
+ "account_number": "2228"
+ },
+ "account_number": "222"
+ },
+ "Terrains b\u00e2tis": {
+ "account_type": "Fixed Asset",
+ "Pour b\u00e2timents industriels et agricoles": {
+ "account_type": "Fixed Asset",
+ "account_number": "2231"
+ },
+ "Pour b\u00e2timents administratifs et commerciaux": {
+ "account_type": "Fixed Asset",
+ "account_number": "2232"
+ },
+ "Pour b\u00e2timents affect\u00e9s aux autres op\u00e9rations professionnelles": {
+ "account_type": "Fixed Asset",
+ "account_number": "2234"
+ },
+ "Pour b\u00e2timents affect\u00e9s aux autres op\u00e9rations non professionnelles": {
+ "account_type": "Fixed Asset",
+ "account_number": "2235"
+ },
+ "Autres terrains b\u00e2tis": {
+ "account_type": "Fixed Asset",
+ "account_number": "2238"
+ },
+ "account_number": "223"
+ },
+ "Travaux de mise en valeur des terrains": {
+ "account_type": "Fixed Asset",
+ "Plantation d\u2019arbres et d\u2019arbustes": {
+ "account_type": "Fixed Asset",
+ "account_number": "2241"
+ },
+ "Am\u00e9liorations du fonds": {
+ "account_type": "Fixed Asset",
+ "account_number": "2245"
+ },
+ "Autres travaux": {
+ "account_type": "Fixed Asset",
+ "account_number": "2248"
+ },
+ "account_number": "224"
+ },
+ "Terrains de carri\u00e8res tr\u00e9fonds": {
+ "account_type": "Fixed Asset",
+ "Carri\u00e8res": {
+ "account_type": "Fixed Asset",
+ "account_number": "2251"
+ },
+ "account_number": "225"
+ },
+ "Terrains am\u00e9nag\u00e9s": {
+ "account_type": "Fixed Asset",
+ "Parkings": {
+ "account_type": "Fixed Asset",
+ "account_number": "2261"
+ },
+ "account_number": "226"
+ },
+ "Terrains mis en concession": {
+ "account_type": "Fixed Asset",
+ "account_number": "227"
+ },
+ "Autres terrains": {
+ "account_type": "Fixed Asset",
+ "Terrains immeubles de placement": {
+ "account_type": "Fixed Asset",
+ "account_number": "2281"
+ },
+ "Terrains des logements affect\u00e9s au personnel": {
+ "account_type": "Fixed Asset",
+ "account_number": "2285"
+ },
+ "Terrains de location acquisition": {
+ "account_type": "Fixed Asset",
+ "account_number": "2286"
+ },
+ "Divers terrains": {
+ "account_type": "Fixed Asset",
+ "account_number": "2288"
+ },
+ "account_number": "228"
+ },
+ "Am\u00e9nagements de terrains en cours": {
+ "account_type": "Fixed Asset",
+ "Terrains agricoles et forestiers": {
+ "account_type": "Fixed Asset",
+ "account_number": "2291"
+ },
+ "Terrains nus": {
+ "account_type": "Fixed Asset",
+ "account_number": "2292"
+ },
+ "Terrains de carri\u00e8res tr\u00e9fonds": {
+ "account_type": "Fixed Asset",
+ "account_number": "2295"
+ },
+ "Autres terrains": {
+ "account_type": "Fixed Asset",
+ "account_number": "2298"
+ },
+ "account_number": "229"
+ },
+ "account_number": "22"
+ },
+ "B\u00e2timents, installations techniques et agencements": {
+ "B\u00e2timents industriels, agricoles, administratifs et commerciaux sur sol propre": {
+ "B\u00e2timents industriels": {
+ "account_number": "2311"
+ },
+ "B\u00e2timents agricoles": {
+ "account_number": "2312"
+ },
+ "B\u00e2timents administratifs et commerciaux": {
+ "account_number": "2313"
+ },
+ "B\u00e2timents affect\u00e9s au logement du personnel": {
+ "account_number": "2314"
+ },
+ "B\u00e2timents immeubles de placement": {
+ "account_number": "2315"
+ },
+ "B\u00e2timents de location acquisition": {
+ "account_number": "2316"
+ },
+ "account_number": "231"
+ },
+ "B\u00e2timents industriels, agricoles, administratifs et commerciaux sur sol d\u2019autrui": {
+ "B\u00e2timents industriels": {
+ "account_number": "2321"
+ },
+ "B\u00e2timents agricoles": {
+ "account_number": "2322"
+ },
+ "B\u00e2timents administratifs et commerciaux": {
+ "account_number": "2323"
+ },
+ "B\u00e2timents affect\u00e9s au logement du personnel": {
+ "account_number": "2324"
+ },
+ "B\u00e2timents immeubles de placement": {
+ "account_number": "2325"
+ },
+ "B\u00e2timents de location acquisition": {
+ "account_number": "2326"
+ },
+ "account_number": "232"
+ },
+ "Ouvrages d\u2019infrastructure": {
+ "Voies de terre": {
+ "account_number": "2331"
+ },
+ "Voies de fer": {
+ "account_number": "2332"
+ },
+ "Voies d\u2019eau": {
+ "account_number": "2333"
+ },
+ "Barrages, Digues": {
+ "account_number": "2334"
+ },
+ "Pistes d\u2019a\u00e9rodrome": {
+ "account_number": "2335"
+ },
+ "Autres ouvrages d\u2019infrastructures": {
+ "account_number": "2338"
+ },
+ "account_number": "233"
+ },
+ "Am\u00e9nagements, agencements et installations techniques": {
+ "Installations complexes sp\u00e9cialis\u00e9es sur sol propre": {
+ "account_number": "2341"
+ },
+ "Installations complexes sp\u00e9cialis\u00e9es sur sol d\u2019autrui": {
+ "account_number": "2342"
+ },
+ "Installations \u00e0 caract\u00e8re sp\u00e9cifique sur sol propre": {
+ "account_number": "2343"
+ },
+ "Installations \u00e0 caract\u00e8re sp\u00e9cifique sur sol d\u2019autrui": {
+ "account_number": "2344"
+ },
+ "Am\u00e9nagements et agencements des b\u00e2timents": {
+ "account_number": "2345"
+ },
+ "account_number": "234"
+ },
+ "Am\u00e9nagements de bureaux": {
+ "Installations g\u00e9n\u00e9rales": {
+ "account_number": "2351"
+ },
+ "Autres am\u00e9nagements de bureaux": {
+ "account_number": "2358"
+ },
+ "account_number": "235"
+ },
+ "B\u00e2timents industriels, agricoles et commerciaux mis en concession": {
+ "account_number": "237"
+ },
+ "Autres installations et agencements": {
+ "account_number": "238"
+ },
+ "B\u00e2timents am\u00e9nagements, agencements et installations en cours": {
+ "B\u00e2timents en cours": {
+ "account_number": "2391"
+ },
+ "Installations en cours": {
+ "account_number": "2392"
+ },
+ "Ouvrages d\u2019infrastructure en cours": {
+ "account_number": "2393"
+ },
+ "Am\u00e9nagements et agencements et installations techniques en cours": {
+ "account_number": "2394"
+ },
+ "Am\u00e9nagements de bureaux en cours": {
+ "account_number": "2395"
+ },
+ "Autres installations et agencements en cours": {
+ "account_number": "2398"
+ },
+ "account_number": "239"
+ },
+ "account_number": "23"
+ },
+ "Mat\u00e9riel, mobilier et actifs biologiques": {
+ "Mat\u00e9riel et outillage industriel et commercial": {
+ "Mat\u00e9riel industriel": {
+ "account_number": "2411"
+ },
+ "Outillage industriel": {
+ "account_number": "2412"
+ },
+ "Mat\u00e9riel commercial": {
+ "account_number": "2413"
+ },
+ "Outillage commercial": {
+ "account_number": "2414"
+ },
+ "Mat\u00e9riel & outillage industriel et commercial de location-acquisition": {
+ "account_number": "2416"
+ },
+ "account_number": "241"
+ },
+ "Mat\u00e9riel et outillage agricole": {
+ "Mat\u00e9riel agricole": {
+ "account_number": "2421"
+ },
+ "Outillage agricole": {
+ "account_number": "2422"
+ },
+ "Mat\u00e9riel & outillage agricole de location-acquisition": {
+ "account_number": "2426"
+ },
+ "account_number": "242"
+ },
+ "Mat\u00e9riel d\u2019emballage r\u00e9cup\u00e9rable et identifiable": {
+ "account_number": "243"
+ },
+ "Mat\u00e9riel et mobilier": {
+ "Mat\u00e9riel de bureau": {
+ "account_number": "2441"
+ },
+ "Mat\u00e9riel informatique": {
+ "account_number": "2442"
+ },
+ "Mat\u00e9riel bureautique": {
+ "account_number": "2443"
+ },
+ "Mobilier de bureau": {
+ "account_number": "2444"
+ },
+ "Mat\u00e9riel et mobilier immeubles de placement": {
+ "account_number": "2445"
+ },
+ "Mat\u00e9riel et mobilier de location acquisition": {
+ "account_number": "2446"
+ },
+ "Mat\u00e9riel et mobilier des logements du personnel": {
+ "account_number": "2447"
+ },
+ "account_number": "244"
+ },
+ "Mat\u00e9riel de transport": {
+ "Mat\u00e9riel automobile": {
+ "account_number": "2451"
+ },
+ "Mat\u00e9riel ferroviaire": {
+ "account_number": "2452"
+ },
+ "Mat\u00e9riel fluvial, lagunaire": {
+ "account_number": "2453"
+ },
+ "Mat\u00e9riel naval": {
+ "account_number": "2454"
+ },
+ "Mat\u00e9riel a\u00e9rien": {
+ "account_number": "2455"
+ },
+ "Mat\u00e9riel de transport de location-acquisition": {
+ "account_number": "2456"
+ },
+ "Mat\u00e9riel hippomobile": {
+ "account_number": "2457"
+ },
+ "Autres mat\u00e9riels de transport": {
+ "account_number": "2458"
+ },
+ "account_number": "245"
+ },
+ "Actifs biologiques": {
+ "Cheptel, animaux de trait": {
+ "account_number": "2461"
+ },
+ "Cheptel, animaux reproducteurs": {
+ "account_number": "2462"
+ },
+ "Animaux de garde": {
+ "account_number": "2463"
+ },
+ "Plantations agricoles": {
+ "account_number": "2465"
+ },
+ "Autres actifs biologiques": {
+ "account_number": "2468"
+ },
+ "account_number": "246"
+ },
+ "Agencements, am\u00e9nagements du mat\u00e9riel et actifs biologiques": {
+ "Agencements et am\u00e9nagements du mat\u00e9riel": {
+ "account_number": "2471"
+ },
+ "Agencements et am\u00e9nagements des actifs biologiques": {
+ "account_number": "2472"
+ },
+ "Autres agencements, am\u00e9nagements du mat\u00e9riel et actifs biologiques": {
+ "account_number": "2478"
+ },
+ "account_number": "247"
+ },
+ "Autres mat\u00e9riels et mobiliers": {
+ "Collections et \u0153uvres d\u2019art": {
+ "account_number": "2481"
+ },
+ "Divers mat\u00e9riels mobiliers": {
+ "account_number": "2488"
+ },
+ "account_number": "248"
+ },
+ "Mat\u00e9riels et actifs biologiques en cours": {
+ "Mat\u00e9riel et outillage industriel et commercial": {
+ "account_number": "2491"
+ },
+ "Mat\u00e9riel et outillage agricole": {
+ "account_number": "2492"
+ },
+ "Mat\u00e9riel d\u2019emballage r\u00e9cup\u00e9rable et identifiable": {
+ "account_number": "2493"
+ },
+ "Mat\u00e9riel et mobilier de bureau": {
+ "account_number": "2494"
+ },
+ "Mat\u00e9riel de transport": {
+ "account_number": "2495"
+ },
+ "Actifs biologiques": {
+ "account_number": "2496"
+ },
+ "Agencements am\u00e9nagements du mat\u00e9riel et actifs biologiques": {
+ "account_number": "2497"
+ },
+ "Autres mat\u00e9riels et actifs biologiques en cours": {
+ "account_number": "2498"
+ },
+ "account_number": "249"
+ },
+ "account_number": "24"
+ },
+ "Avances et acomptes vers\u00e9s sur immobilisations": {
+ "Avances et acomptes vers\u00e9s sur immobilisations incorporelles": {
+ "account_number": "251"
+ },
+ "Avances et acomptes vers\u00e9s sur immobilisations corporelles": {
+ "account_number": "252"
+ },
+ "account_number": "25"
+ },
+ "Titres de participation": {
+ "Titres de participation dans des soci\u00e9t\u00e9s sous contr\u00f4le exclusif": {
+ "account_number": "261"
+ },
+ "Titres de participation dans des soci\u00e9t\u00e9s sous contr\u00f4le conjoint": {
+ "account_number": "262"
+ },
+ "Titres de participation dans des soci\u00e9t\u00e9s conf\u00e9rant une influence notable": {
+ "account_number": "263"
+ },
+ "Participations dans des organismes professionnels": {
+ "account_number": "265"
+ },
+ "Parts dans des groupements d\u2019int\u00e9r\u00eat \u00e9conomique (GIE)": {
+ "account_number": "266"
+ },
+ "Autres titres de participation": {
+ "account_number": "268"
+ },
+ "account_number": "26"
+ },
+ "Autres immobilisations financi\u00e8res": {
+ "Pr\u00eats et cr\u00e9ances": {
+ "Pr\u00eats participatifs": {
+ "account_number": "2711"
+ },
+ "Pr\u00eats aux associ\u00e9s": {
+ "account_number": "2712"
+ },
+ "Billets de fonds": {
+ "account_number": "2713"
+ },
+ "Titres pr\u00eat\u00e9s": {
+ "account_number": "2714"
+ },
+ "Autres pr\u00eats et cr\u00e9ances": {
+ "account_number": "2718"
+ },
+ "account_number": "271"
+ },
+ "Pr\u00eats au personnel": {
+ "Pr\u00eats immobiliers": {
+ "account_number": "2721"
+ },
+ "Pr\u00eats mobiliers et d\u2019installation": {
+ "account_number": "2722"
+ },
+ "Autres pr\u00eats au personnel": {
+ "account_number": "2728"
+ },
+ "account_number": "272"
+ },
+ "Cr\u00e9ances sur l\u2019\u00c9tat": {
+ "Retenues de garantie": {
+ "account_number": "2731"
+ },
+ "Fonds r\u00e9glement\u00e9": {
+ "account_number": "2733"
+ },
+ "Cr\u00e9ances sur le conc\u00e9dant": {
+ "account_number": "2734"
+ },
+ "Autres cr\u00e9ances sur l\u2019\u00c9tat": {
+ "account_number": "2738"
+ },
+ "account_number": "273"
+ },
+ "Titres immobilis\u00e9s": {
+ "Titres immobilis\u00e9s de l\u2019activit\u00e9 de portefeuille (TIAP)": {
+ "account_number": "2741"
+ },
+ "Titres participatifs": {
+ "account_number": "2742"
+ },
+ "Certificats d\u2019investissement": {
+ "account_number": "2743"
+ },
+ "Parts de fonds commun de placement (FCP)": {
+ "account_number": "2744"
+ },
+ "Obligations": {
+ "account_number": "2745"
+ },
+ "Actions ou parts propres": {
+ "account_number": "2746"
+ },
+ "Autres titres immobilis\u00e9s": {
+ "account_number": "2748"
+ },
+ "account_number": "274"
+ },
+ "D\u00e9p\u00f4ts et cautionnements vers\u00e9s": {
+ "D\u00e9p\u00f4ts pour loyers d\u2019avance": {
+ "account_number": "2751"
+ },
+ "D\u00e9p\u00f4ts pour l\u2019\u00e9lectricit\u00e9": {
+ "account_number": "2752"
+ },
+ "D\u00e9p\u00f4ts pour l\u2019eau": {
+ "account_number": "2753"
+ },
+ "D\u00e9p\u00f4ts pour le gaz": {
+ "account_number": "2754"
+ },
+ "D\u00e9p\u00f4ts pour le t\u00e9l\u00e9phone, le t\u00e9lex, la t\u00e9l\u00e9copie": {
+ "account_number": "2755"
+ },
+ "Cautionnements sur march\u00e9s publics": {
+ "account_number": "2756"
+ },
+ "Cautionnements sur autres op\u00e9rations": {
+ "account_number": "2757"
+ },
+ "Autres d\u00e9p\u00f4ts et cautionnements": {
+ "account_number": "2758"
+ },
+ "account_number": "275"
+ },
+ "Int\u00e9r\u00eats courus": {
+ "Pr\u00eats et cr\u00e9ances non commerciales": {
+ "account_number": "2761"
+ },
+ "Pr\u00eats au personnel": {
+ "account_number": "2762"
+ },
+ "Cr\u00e9ances sur l\u2019\u00c9tat": {
+ "account_number": "2763"
+ },
+ "Titres immobilis\u00e9s": {
+ "account_number": "2764"
+ },
+ "D\u00e9p\u00f4ts et cautionnements vers\u00e9s": {
+ "account_number": "2765"
+ },
+ "Cr\u00e9ances rattach\u00e9es \u00e0 des participations": {
+ "account_number": "2767"
+ },
+ "Immobilisations financi\u00e8res diverses": {
+ "account_number": "2768"
+ },
+ "account_number": "276"
+ },
+ "Cr\u00e9ances rattach\u00e9es \u00e0 des participations et avances \u00e0 des GIE": {
+ "Cr\u00e9ances rattach\u00e9es \u00e0 des participations (groupe)": {
+ "account_number": "2771"
+ },
+ "Cr\u00e9ances rattach\u00e9es \u00e0 des participations (hors groupe)": {
+ "account_number": "2772"
+ },
+ "Cr\u00e9ances rattach\u00e9es \u00e0 des soci\u00e9t\u00e9s en participation": {
+ "account_number": "2773"
+ },
+ "Avances \u00e0 des Groupements d\u2019int\u00e9r\u00eat \u00e9conomique (GIE)": {
+ "account_number": "2774"
+ },
+ "account_number": "277"
+ },
+ "Immobilisations financi\u00e8res diverses": {
+ "Cr\u00e9ances diverses groupe": {
+ "account_number": "2781"
+ },
+ "Cr\u00e9ances diverses hors groupe": {
+ "account_number": "2782"
+ },
+ "Banques d\u00e9p\u00f4ts \u00e0 terme": {
+ "account_number": "2784"
+ },
+ "Or et m\u00e9taux pr\u00e9cieux": {
+ "account_number": "2785"
+ },
+ "Autres immobilisations financi\u00e8res": {
+ "account_number": "2788"
+ },
+ "account_number": "278"
+ },
+ "account_number": "27"
+ },
+ "Amortissements": {
+ "account_type": "Accumulated Depreciation",
+ "Amortissements des immobilisations corporelles": {
+ "account_type": "Accumulated Depreciation",
+ "Amortissements des frais de d\u00e9veloppement": {
+ "account_type": "Accumulated Depreciation",
+ "account_number": "2811"
+ },
+ "Amortissements des brevets, licences, concessions et droits similaires": {
+ "account_type": "Accumulated Depreciation",
+ "account_number": "2812"
+ },
+ "Amortissements des logiciels et sites internet": {
+ "account_type": "Accumulated Depreciation",
+ "account_number": "2813"
+ },
+ "Amortissements des marques": {
+ "account_type": "Accumulated Depreciation",
+ "account_number": "2814"
+ },
+ "Amortissements du fonds commercial": {
+ "account_type": "Accumulated Depreciation",
+ "account_number": "2815"
+ },
+ "Amortissements du droit au bail": {
+ "account_type": "Accumulated Depreciation",
+ "account_number": "2816"
+ },
+ "Amortissements des investissements de cr\u00e9ation": {
+ "account_type": "Accumulated Depreciation",
+ "account_number": "2817"
+ },
+ "Amortissements des autres droits et valeurs incorporels": {
+ "account_type": "Accumulated Depreciation",
+ "account_number": "2818"
+ },
+ "account_number": "281"
+ },
+ "Amortissements des terrains": {
+ "Amortissements des travaux de mise en valeur des terrains": {
+ "account_number": "2824"
+ },
+ "account_number": "282"
+ },
+ "Amortissements des b\u00e2timents, installations techniques et agencements": {
+ "Amortissements des b\u00e2timents industriels, agricoles, administratifs et commerciaux sur sol propre": {
+ "account_number": "2831"
+ },
+ "Amortissements des b\u00e2timents industriels, agricoles, administratifs et commerciaux sur sol d\u2019autrui": {
+ "account_number": "2832"
+ },
+ "Amortissements des ouvrages d\u2019infrastructure": {
+ "account_number": "2833"
+ },
+ "Amortissements des am\u00e9nagements, agencements et installations techniques": {
+ "account_number": "2834"
+ },
+ "Amortissements des am\u00e9nagements de bureaux": {
+ "account_number": "2835"
+ },
+ "Amortissements des b\u00e2timents industriels, agricoles et commerciaux mis en concession": {
+ "account_number": "2837"
+ },
+ "Amortissements des autres installations et agencements": {
+ "account_number": "2838"
+ },
+ "account_number": "283"
+ },
+ "Amortissements du mat\u00e9riel": {
+ "Amortissements du mat\u00e9riel et outillage industriel et commercial": {
+ "account_number": "2841"
+ },
+ "Amortissements du mat\u00e9riel et outillage agricole": {
+ "account_number": "2842"
+ },
+ "Amortissements du mat\u00e9riel d\u2019emballage r\u00e9cup\u00e9rable et identifiable": {
+ "account_number": "2843"
+ },
+ "Amortissements du mat\u00e9riel et mobilier": {
+ "account_number": "2844"
+ },
+ "Amortissements du mat\u00e9riel de transport": {
+ "account_number": "2845"
+ },
+ "Amortissements des actifs biologiques": {
+ "account_number": "2846"
+ },
+ "Amortissements des agencements et am\u00e9nagements du mat\u00e9riel et des actifs biologiques": {
+ "account_number": "2847"
+ },
+ "Amortissements des autres mat\u00e9riels": {
+ "account_number": "2848"
+ },
+ "account_number": "284"
+ },
+ "account_number": "28"
+ },
+ "D\u00e9pr\u00e9ciations des immobilisations": {
+ "D\u00e9pr\u00e9ciations des immobilisations incorporelles": {
+ "D\u00e9pr\u00e9ciations des frais de d\u00e9veloppement": {
+ "account_number": "2911"
+ },
+ "D\u00e9pr\u00e9ciations des brevets, licences, concessions et droits similaires": {
+ "account_number": "2912"
+ },
+ "D\u00e9pr\u00e9ciations des logiciels et sites internet": {
+ "account_number": "2913"
+ },
+ "D\u00e9pr\u00e9ciations des marques": {
+ "account_number": "2914"
+ },
+ "D\u00e9pr\u00e9ciations du fonds commercial": {
+ "account_number": "2915"
+ },
+ "D\u00e9pr\u00e9ciations du droit au bail": {
+ "account_number": "2916"
+ },
+ "D\u00e9pr\u00e9ciations des investissements de cr\u00e9ation": {
+ "account_number": "2917"
+ },
+ "D\u00e9pr\u00e9ciations des autres droits et valeurs incorporels": {
+ "account_number": "2918"
+ },
+ "D\u00e9pr\u00e9ciations des immobilisations incorporelles en cours": {
+ "account_number": "2919"
+ },
+ "account_number": "291"
+ },
+ "D\u00e9pr\u00e9ciations des terrains": {
+ "D\u00e9pr\u00e9ciations des terrains agricoles et forestiers": {
+ "account_number": "2921"
+ },
+ "D\u00e9pr\u00e9ciations des terrains nus": {
+ "account_number": "2922"
+ },
+ "D\u00e9pr\u00e9ciations des terrains b\u00e2tis": {
+ "account_number": "2923"
+ },
+ "D\u00e9pr\u00e9ciations des travaux de mise en valeur des terrains": {
+ "account_number": "2924"
+ },
+ "D\u00e9pr\u00e9ciations des terrains de gisement": {
+ "account_number": "2925"
+ },
+ "D\u00e9pr\u00e9ciations des terrains am\u00e9nag\u00e9s": {
+ "account_number": "2926"
+ },
+ "D\u00e9pr\u00e9ciations des terrains mis en concession": {
+ "account_number": "2927"
+ },
+ "D\u00e9pr\u00e9ciations des autres terrains": {
+ "account_number": "2928"
+ },
+ "D\u00e9pr\u00e9ciations des am\u00e9nagements de terrains en cours": {
+ "account_number": "2929"
+ },
+ "account_number": "292"
+ },
+ "D\u00e9pr\u00e9ciations des b\u00e2timents, installations techniques et agencements": {
+ "D\u00e9pr\u00e9ciations des b\u00e2timents industriels, agricoles, administratifs et commerciaux sur sol propre": {
+ "account_number": "2931"
+ },
+ "D\u00e9pr\u00e9ciations des b\u00e2timents industriels, agricoles, administratifs et commerciaux sur sol d\u2019autrui": {
+ "account_number": "2932"
+ },
+ "D\u00e9pr\u00e9ciations des ouvrages d\u2019infrastructures": {
+ "account_number": "2933"
+ },
+ "D\u00e9pr\u00e9ciations des am\u00e9nagements, agencements et installations techniques": {
+ "account_number": "2934"
+ },
+ "D\u00e9pr\u00e9ciations des am\u00e9nagements de bureaux": {
+ "account_number": "2935"
+ },
+ "D\u00e9pr\u00e9ciations des b\u00e2timents industriels, agricoles et commerciaux mis en concession": {
+ "account_number": "2937"
+ },
+ "D\u00e9pr\u00e9ciations des autres installations et agencements": {
+ "account_number": "2938"
+ },
+ "D\u00e9pr\u00e9ciations des b\u00e2timents et installations en cours": {
+ "account_number": "2939"
+ },
+ "account_number": "293"
+ },
+ "D\u00e9pr\u00e9ciations de mat\u00e9riel, du mobilier et de l\u2019actif biologique": {
+ "D\u00e9pr\u00e9ciations du mat\u00e9riel et outillage industriel et commercial": {
+ "account_number": "2941"
+ },
+ "D\u00e9pr\u00e9ciations du mat\u00e9riel et outillage agricole": {
+ "account_number": "2942"
+ },
+ "D\u00e9pr\u00e9ciations du mat\u00e9riel d\u2019emballage r\u00e9cup\u00e9rable et identifiable": {
+ "account_number": "2943"
+ },
+ "D\u00e9pr\u00e9ciations du mat\u00e9riel et mobilier": {
+ "account_number": "2944"
+ },
+ "D\u00e9pr\u00e9ciations du mat\u00e9riel de transport": {
+ "account_number": "2945"
+ },
+ "D\u00e9pr\u00e9ciations des actifs biologiques": {
+ "account_number": "2946"
+ },
+ "D\u00e9pr\u00e9ciations des agencements et am\u00e9nagements du mat\u00e9riel et des actifs biologiques": {
+ "account_number": "2947"
+ },
+ "D\u00e9pr\u00e9ciations des autres mat\u00e9riels": {
+ "account_number": "2948"
+ },
+ "D\u00e9pr\u00e9ciations de mat\u00e9riel en cours": {
+ "account_number": "2949"
+ },
+ "account_number": "294"
+ },
+ "D\u00e9pr\u00e9ciations des avances et acomptes vers\u00e9s sur immobilisations": {
+ "D\u00e9pr\u00e9ciations des avances et acomptes vers\u00e9s sur immobilisations incorporelles": {
+ "account_number": "2951"
+ },
+ "D\u00e9pr\u00e9ciations des avances et acomptes vers\u00e9s sur immobilisations corporelles": {
+ "account_number": "2952"
+ },
+ "account_number": "295"
+ },
+ "D\u00e9pr\u00e9ciations des titres de participation": {
+ "D\u00e9pr\u00e9ciations des titres de participation dans des soci\u00e9t\u00e9s sous contr\u00f4le exclusif": {
+ "account_number": "2961"
+ },
+ "D\u00e9pr\u00e9ciations des titres de participation dans les soci\u00e9t\u00e9s sous contr\u00f4le conjoint": {
+ "account_number": "2962"
+ },
+ "D\u00e9pr\u00e9ciations des titres de participation dans les soci\u00e9t\u00e9s conf\u00e9rant une influence notable": {
+ "account_number": "2963"
+ },
+ "D\u00e9pr\u00e9ciations des participations dans des organismes professionnels": {
+ "account_number": "2965"
+ },
+ "D\u00e9pr\u00e9ciations des parts dans des GIE": {
+ "account_number": "2966"
+ },
+ "D\u00e9pr\u00e9ciations des autres titres de participation": {
+ "account_number": "2968"
+ },
+ "account_number": "296"
+ },
+ "D\u00e9pr\u00e9ciations des autres immobilisations financi\u00e8res": {
+ "D\u00e9pr\u00e9ciations des pr\u00eats et cr\u00e9ances": {
+ "account_number": "2971"
+ },
+ "D\u00e9pr\u00e9ciations des pr\u00eats au personnel": {
+ "account_number": "2972"
+ },
+ "D\u00e9pr\u00e9ciations des cr\u00e9ances sur l\u2019\u00c9tat": {
+ "account_number": "2973"
+ },
+ "D\u00e9pr\u00e9ciations des titres immobilis\u00e9s": {
+ "account_number": "2974"
+ },
+ "D\u00e9pr\u00e9ciations des d\u00e9p\u00f4ts et cautionnements vers\u00e9s": {
+ "account_number": "2975"
+ },
+ "D\u00e9pr\u00e9ciations des cr\u00e9ances rattach\u00e9es \u00e0 des participations et avances \u00e0 des GIE": {
+ "account_number": "2977"
+ },
+ "D\u00e9pr\u00e9ciations des cr\u00e9ances financi\u00e8res diverses": {
+ "account_number": "2978"
+ },
+ "account_number": "297"
+ },
+ "account_number": "29"
+ },
+ "root_type": "Asset",
+ "account_number": "2"
+ },
+ "Comptes de Stocks": {
+ "Marchandises": {
+ "Marchandises A": {
+ "Marchandises A1": {
+ "account_number": "3111"
+ },
+ "Marchandises A2": {
+ "account_number": "3112"
+ },
+ "account_number": "311"
+ },
+ "Marchandises B": {
+ "Marchandises B1": {
+ "account_number": "3121"
+ },
+ "Marchandises B2": {
+ "account_number": "3122"
+ },
+ "account_number": "312"
+ },
+ "Actifs biologiques": {
+ "Animaux": {
+ "account_number": "3131"
+ },
+ "V\u00e9g\u00e9taux": {
+ "account_number": "3132"
+ },
+ "account_number": "313"
+ },
+ "Marchandises hors activit\u00e9s ordinaires (HAO)": {
+ "account_number": "318"
+ },
+ "account_number": "31"
+ },
+ "Mati\u00e8res premi\u00e8res et fournitures li\u00e9es": {
+ "Mati\u00e8res A": {
+ "account_number": "321"
+ },
+ "Mati\u00e8res B": {
+ "account_number": "322"
+ },
+ "Fournitures (A, B)": {
+ "account_number": "323"
+ },
+ "account_number": "32"
+ },
+ "Autres approvisionnements": {
+ "Mati\u00e8res consommables": {
+ "account_number": "331"
+ },
+ "Fournitures d\u2019atelier et d\u2019usine": {
+ "account_number": "332"
+ },
+ "Fournitures de magasin": {
+ "account_number": "333"
+ },
+ "Fournitures de bureau": {
+ "account_number": "334"
+ },
+ "Emballages": {
+ "Emballages perdus": {
+ "account_number": "3351"
+ },
+ "Emballages r\u00e9cup\u00e9rables non identifiables": {
+ "account_number": "3352"
+ },
+ "Emballages \u00e0 usage mixte": {
+ "account_number": "3353"
+ },
+ "Autres emballages": {
+ "account_number": "3358"
+ },
+ "account_number": "335"
+ },
+ "Autres mati\u00e8res": {
+ "account_number": "338"
+ },
+ "account_number": "33"
+ },
+ "Produits en cours": {
+ "Produits en cours": {
+ "Produits en cours P1": {
+ "account_number": "3411"
+ },
+ "Produits en cours P2": {
+ "account_number": "3412"
+ },
+ "account_number": "341"
+ },
+ "Travaux en cours": {
+ "Travaux en cours T1": {
+ "account_number": "3421"
+ },
+ "Travaux en cours T2": {
+ "account_number": "3422"
+ },
+ "account_number": "342"
+ },
+ "Produits interm\u00e9diaires en cours": {
+ "Produits interm\u00e9diaires A": {
+ "account_number": "3431"
+ },
+ "Produits interm\u00e9diaires B": {
+ "account_number": "3432"
+ },
+ "account_number": "343"
+ },
+ "Produits r\u00e9siduels en cours": {
+ "Produits r\u00e9siduels A": {
+ "account_number": "3441"
+ },
+ "Produits r\u00e9siduels B": {
+ "account_number": "3442"
+ },
+ "account_number": "344"
+ },
+ "Actifs biologiques en cours": {
+ "Animaux": {
+ "account_number": "3451"
+ },
+ "V\u00e9g\u00e9taux": {
+ "account_number": "3452"
+ },
+ "account_number": "345"
+ },
+ "account_number": "34"
+ },
+ "Services en cours": {
+ "\u00c9tudes en cours": {
+ "\u00c9tudes en cours E1": {
+ "account_number": "3511"
+ },
+ "\u00c9tudes en cours E2": {
+ "account_number": "3512"
+ },
+ "account_number": "351"
+ },
+ "Prestations de services en cours": {
+ "Prestations de services S1": {
+ "account_number": "3521"
+ },
+ "Prestations de services S2": {
+ "account_number": "3522"
+ }
+ },
+ "account_number": "35"
+ },
+ "Produits finis": {
+ "Produits finis A": {
+ "account_number": "361"
+ },
+ "Produits finis B": {
+ "account_number": "362"
+ },
+ "Actifs biologiques": {
+ "Animaux": {
+ "account_number": "3631"
+ },
+ "V\u00e9g\u00e9taux": {
+ "account_number": "3632"
+ },
+ "Autres stocks (activit\u00e9s annexes)": {
+ "account_number": "3638"
+ },
+ "account_number": "363"
+ },
+ "account_number": "36"
+ },
+ "Produits interm\u00e9diaires et r\u00e9siduels": {
+ "Produits interm\u00e9diaires": {
+ "Produits interm\u00e9diaires A": {
+ "account_number": "3711"
+ },
+ "Produits interm\u00e9diaires B": {
+ "account_number": "3712"
+ },
+ "account_number": "371"
+ },
+ "Produits r\u00e9siduels": {
+ "D\u00e9chets": {
+ "account_number": "3721"
+ },
+ "Rebuts": {
+ "account_number": "3722"
+ },
+ "Mati\u00e8res de R\u00e9cup\u00e9ration": {
+ "account_number": "3723"
+ },
+ "account_number": "372"
+ },
+ "Actifs biologiques": {
+ "Animaux": {
+ "account_number": "3731"
+ },
+ "V\u00e9g\u00e9taux": {
+ "account_number": "3732"
+ },
+ "Autres stocks (activit\u00e9s annexes)": {
+ "account_number": "3738"
+ },
+ "account_number": "373"
+ },
+ "account_number": "37"
+ },
+ "Stocks en cours de route, en consignation ou en d\u00e9p\u00f4t": {
+ "account_type": "Stock",
+ "Marchandises en cours de route": {
+ "account_number": "381"
+ },
+ "Mati\u00e8res premi\u00e8res et fournitures li\u00e9es en cours de route": {
+ "account_number": "382"
+ },
+ "Autres approvisionnements en cours de route": {
+ "account_number": "383"
+ },
+ "Produits finis en cours de route": {
+ "account_number": "386"
+ },
+ "Stock en consignation ou en d\u00e9p\u00f4t": {
+ "Stock en consignation": {
+ "account_number": "3871"
+ },
+ "Stock en d\u00e9p\u00f4t": {
+ "account_number": "3872"
+ },
+ "account_number": "387"
+ },
+ "Stock provenant d\u2019immobilisations mises hors service ou au rebut": {
+ "account_number": "388"
+ },
+ "account_number": "38"
+ },
+ "D\u00e9pr\u00e9ciations des stocks et encours de production": {
+ "D\u00e9pr\u00e9ciations des stocks de marchandises": {
+ "account_number": "391"
+ },
+ "D\u00e9pr\u00e9ciations des stocks de mati\u00e8res premi\u00e8res et fournitures li\u00e9es": {
+ "account_number": "392"
+ },
+ "D\u00e9pr\u00e9ciations des stocks d\u2019autres approvisionnements": {
+ "account_number": "393"
+ },
+ "D\u00e9pr\u00e9ciations des productions en cours": {
+ "account_number": "394"
+ },
+ "D\u00e9pr\u00e9ciations des services en cours": {
+ "account_number": "395"
+ },
+ "D\u00e9pr\u00e9ciations des stocks de produits finis": {
+ "account_number": "396"
+ },
+ "D\u00e9pr\u00e9ciations des stocks de produits interm\u00e9diaires et r\u00e9siduels": {
+ "account_number": "397"
+ },
+ "D\u00e9pr\u00e9ciations des stocks en cours de route, en consignation ou en d\u00e9p\u00f4t": {
+ "account_number": "398"
+ },
+ "account_number": "39"
+ },
+ "root_type": "Asset",
+ "account_number": "3"
+ },
+ "4-Comptes de Tiers (ACTIF)": {
+ "40-Fournisseurs et comptes rattach\u00e9s (ACTIF)": {
+ "Fournisseurs d\u00e9biteurs": {
+ "Fournisseurs Avances et acomptes vers\u00e9s": {
+ "account_number": "4091"
+ },
+ "Fournisseurs Groupe avances et acomptes vers\u00e9s": {
+ "account_number": "4092"
+ },
+ "Fournisseurs Sous-traitants avances et acomptes vers\u00e9s": {
+ "account_number": "4093"
+ },
+ "Fournisseurs Cr\u00e9ances pour emballages et mat\u00e9riels \u00e0 rendre": {
+ "account_number": "4094"
+ },
+ "Fournisseurs Rabais, remises, ristournes et autres avoirs \u00e0 obtenir": {
+ "account_number": "4098"
+ },
+ "account_number": "409"
+ }
+ },
+ "41-Clients et comptes rattach\u00e9s (ACTIF)": {
+ "Clients": {
+ "Clients": {
+ "account_type": "Receivable",
+ "account_number": "4111"
+ },
+ "Clients groupe": {
+ "account_type": "Receivable",
+ "account_number": "4112"
+ },
+ "Clients, \u00c9tat et Collectivit\u00e9s publiques": {
+ "account_type": "Receivable",
+ "account_number": "4114"
+ },
+ "Clients, organismes internationaux": {
+ "account_type": "Receivable",
+ "account_number": "4115"
+ },
+ "Clients, r\u00e9serve de propri\u00e9t\u00e9": {
+ "account_type": "Receivable",
+ "account_number": "4116"
+ },
+ "Client, retenues de garantie": {
+ "account_type": "Receivable",
+ "account_number": "4117"
+ },
+ "Clients, d\u00e9gr\u00e8vement de taxes sur la valeur ajout\u00e9e (TVA)": {
+ "account_type": "Receivable",
+ "account_number": "4118"
+ },
+ "account_type": "Receivable",
+ "account_number": "411"
+ },
+ "Clients, effets \u00e0 recevoir en portefeuille": {
+ "Clients, effets \u00e0 recevoir": {
+ "account_type": "Receivable",
+ "account_number": "4121"
+ },
+ "Clients Groupe, effets \u00e0 recevoir": {
+ "account_type": "Receivable",
+ "account_number": "4122"
+ },
+ "\u00c9tat et Collectivit\u00e9s publiques, effets \u00e0 recevoir": {
+ "account_type": "Receivable",
+ "account_number": "4124"
+ },
+ "Organismes Internationaux, effets \u00e0 recevoir": {
+ "account_type": "Receivable",
+ "account_number": "4125"
+ },
+ "account_type": "Receivable",
+ "account_number": "412"
+ },
+ "Clients, ch\u00e8ques, effets et autres valeurs impay\u00e9es": {
+ "Clients, ch\u00e8ques impay\u00e9s": {
+ "account_type": "Receivable",
+ "account_number": "4131"
+ },
+ "Clients, effets impay\u00e9s": {
+ "account_type": "Receivable",
+ "account_number": "4132"
+ },
+ "Clients, cartes de cr\u00e9dit impay\u00e9es": {
+ "account_type": "Receivable",
+ "account_number": "4133"
+ },
+ "Clients, autres valeurs impay\u00e9es": {
+ "account_type": "Receivable",
+ "account_number": "4138"
+ },
+ "account_type": "Receivable",
+ "account_number": "413"
+ },
+ "Cr\u00e9ances sur cessions courantes d\u2019immobilisations": {
+ "Cr\u00e9ances en compte, immobilisations incorporelles": {
+ "account_type": "Receivable",
+ "account_number": "4141"
+ },
+ "Cr\u00e9ances en compte, immobilisations corporelles": {
+ "account_type": "Receivable",
+ "account_number": "4142"
+ },
+ "Effets \u00e0 recevoir, immobilisations incorporelles": {
+ "account_type": "Receivable",
+ "account_number": "4146"
+ },
+ "Effets \u00e0 recevoir, immobilisations corporelles": {
+ "account_type": "Receivable",
+ "account_number": "4147"
+ },
+ "account_type": "Receivable",
+ "account_number": "414"
+ },
+ "Clients, effets escompt\u00e9s non \u00e9chus": {
+ "account_type": "Receivable",
+ "account_number": "415"
+ },
+ "Cr\u00e9ances clients litigieuses ou douteuses": {
+ "Cr\u00e9ances litigieuses": {
+ "account_type": "Receivable",
+ "account_number": "4161"
+ },
+ "Cr\u00e9ances douteuses": {
+ "account_type": "Receivable",
+ "account_number": "4162"
+ },
+ "account_type": "Receivable",
+ "account_number": "416"
+ },
+ "Clients, produits \u00e0 recevoir": {
+ "Clients, factures \u00e0 \u00e9tablir": {
+ "account_type": "Receivable",
+ "account_number": "4181"
+ },
+ "Clients, int\u00e9r\u00eats courus": {
+ "account_type": "Receivable",
+ "account_number": "4186"
+ },
+ "account_type": "Receivable",
+ "account_number": "418"
+ },
+ "account_type": "Receivable"
+ },
+ "42-Personnel (ACTIF)": {
+ "Personnel, avances et acomptes": {
+ "Personnel, avances": {
+ "account_number": "4211"
+ },
+ "Personnel, acomptes": {
+ "account_number": "4212"
+ },
+ "Frais avanc\u00e9s et fournitures au personnel": {
+ "account_number": "4213"
+ },
+ "account_number": "421"
+ }
+ },
+ "43-Organismes sociaux (ACTIF)": {
+ "431-S\u00e9curit\u00e9 sociale": {
+ "Prestations familiales": {
+ "account_number": "4311"
+ },
+ "Accidents de travail": {
+ "account_number": "4312"
+ },
+ "Caisse de retraite obligatoire": {
+ "account_number": "4313"
+ },
+ "Caisse de retraite facultative": {
+ "account_number": "4314"
+ },
+ "Autres cotisations sociales": {
+ "account_number": "4318"
+ }
+ },
+ "432-Caisses de retraite compl\u00e9mentaire": {},
+ "433-Autres organismes sociaux": {
+ "Mutuelle": {
+ "account_number": "4331"
+ },
+ "Assurances retraite": {
+ "account_number": "4332"
+ },
+ "Assurances et organismes de sant\u00e9": {
+ "account_number": "4333"
+ }
+ },
+ "438-Organismes sociaux, charges \u00e0 payer et produits \u00e0 recevoir": {
+ "Produits \u00e0 recevoir": {
+ "account_number": "4387"
+ }
+ }
+ },
+ "44-\u00c9tat et collectivit\u00e9s publiques (ACTIF)": {
+ "\u00c9tat, TVA factur\u00e9e": {
+ "TVA factur\u00e9e sur ventes": {
+ "account_number": "4431"
+ },
+ "TVA factur\u00e9e sur prestations de services": {
+ "account_number": "4432"
+ },
+ "TVA factur\u00e9e sur travaux": {
+ "account_number": "4433"
+ },
+ "TVA factur\u00e9e sur production livr\u00e9e \u00e0 soi-m\u00eame": {
+ "account_number": "4434"
+ },
+ "TVA sur factures \u00e0 \u00e9tablir": {
+ "account_number": "4435"
+ },
+ "account_number": "443"
+ },
+ "\u00c9tat, TVA r\u00e9cup\u00e9rable": {
+ "TVA r\u00e9cup\u00e9rable sur immobilisations": {
+ "account_number": "4451"
+ },
+ "TVA r\u00e9cup\u00e9rable sur achats": {
+ "account_number": "4452"
+ },
+ "TVA r\u00e9cup\u00e9rable sur transport": {
+ "account_number": "4453"
+ },
+ "TVA r\u00e9cup\u00e9rable sur services ext\u00e9rieurs et autres charges": {
+ "account_number": "4454"
+ },
+ "TVA r\u00e9cup\u00e9rable sur factures non parvenues": {
+ "account_number": "4455"
+ },
+ "TVA transf\u00e9r\u00e9e par d\u2019autres entit\u00e9s": {
+ "account_number": "4456"
+ },
+ "account_number": "445"
+ },
+ "\u00c9tat, charges \u00e0 payer et produits \u00e0 recevoir": {
+ "Charges \u00e0 payer": {
+ "account_number": "4486"
+ },
+ "Produits \u00e0 recevoir": {
+ "account_number": "4487"
+ },
+ "account_number": "448"
+ },
+ "\u00c9tat, cr\u00e9ances et dettes diverses": {
+ "\u00c9tat, obligations cautionn\u00e9es": {
+ "account_number": "4491"
+ },
+ "\u00c9tat, avances et acomptes vers\u00e9s sur imp\u00f4ts": {
+ "account_number": "4492"
+ },
+ "\u00c9tat, fonds de dotation \u00e0 recevoir": {
+ "account_number": "4493"
+ },
+ "\u00c9tat, subventions investissement \u00e0 recevoir": {
+ "account_number": "4494"
+ },
+ "\u00c9tat, subventions d\u2019exploitation \u00e0 recevoir": {
+ "account_number": "4495"
+ },
+ "\u00c9tat, subventions d\u2019\u00e9quilibre \u00e0 recevoir": {
+ "account_number": "4496"
+ },
+ "\u00c9tat, avances sur subventions": {
+ "account_number": "4497"
+ },
+ "\u00c9tat, fonds r\u00e9glement\u00e9s provisionn\u00e9s": {
+ "account_number": "4499"
+ },
+ "account_number": "449"
+ }
+ },
+ "45-Organismes internationaux (ACTIF)": {
+ "Op\u00e9rations avec les organismes africains": {
+ "account_number": "451"
+ },
+ "Op\u00e9rations avec les autres organismes internationaux": {
+ "account_number": "452"
+ },
+ "Organismes internationaux, fonds de dotation et subventions \u00e0 recevoir": {
+ "Organismes internationaux, fonds de dotation \u00e0 recevoir": {
+ "account_number": "4581"
+ },
+ "Organismes internationaux, subventions \u00e0 recevoir": {
+ "account_number": "4582"
+ },
+ "account_number": "458"
+ }
+ },
+ "46-Apporteurs, associ\u00e9s et groupe (ACTIF)": {
+ "461-Apporteurs, op\u00e9rations sur le capital": {
+ "Apporteurs, capital appel\u00e9, non vers\u00e9": {
+ "account_number": "4613"
+ },
+ "Apporteurs, compte d\u2019apport, op\u00e9rations de restructuration (fusion...)": {
+ "account_number": "4614"
+ },
+ "Apporteurs, titres \u00e0 \u00e9changer": {
+ "account_number": "4618"
+ }
+ },
+ "Apporteurs, restant d\u00fb sur capital appel\u00e9": {
+ "account_number": "467"
+ }
+ },
+ "47-D\u00e9biteurs et cr\u00e9diteurs divers (ACTIF)": {
+ "472-Cr\u00e9ances et dettes sur titres de placement": {
+ "Cr\u00e9ances sur cessions de titres de placement": {
+ "account_number": "4721"
+ },
+ "Versements restant \u00e0 effectuer sur titres de placement non lib\u00e9r\u00e9s": {
+ "account_number": "4726"
+ }
+ },
+ "473-Interm\u00e9diaires Op\u00e9rations faites pour compte de tiers": {
+ "Mandants": {
+ "account_number": "4731"
+ },
+ "Mandataires": {
+ "account_number": "4732"
+ },
+ "Commettants": {
+ "account_number": "4733"
+ },
+ "Commissionnaires": {
+ "account_number": "4734"
+ },
+ "\u00c9tat, Collectivit\u00e9s publiques, fonds global d\u2019allocation": {
+ "account_number": "4739"
+ }
+ },
+ "474-Compte de r\u00e9partition p\u00e9riodique des charges et des produits": {
+ "Compte de r\u00e9partition p\u00e9riodique des produits": {
+ "account_number": "4747"
+ }
+ },
+ "475-Compte transitoire, ajustement sp\u00e9cial li\u00e9 \u00e0 la r\u00e9vision du SYSCOHADA": {
+ "Compte actif": {
+ "account_type": "Temporary",
+ "account_number": "4751"
+ }
+ },
+ "Charges constat\u00e9es d\u2019avance": {
+ "account_number": "476"
+ },
+ "478-\u00c9carts de conversion actif": {
+ "Diminution des cr\u00e9ances d\u2019exploitation": {
+ "account_number": "4781"
+ },
+ "Diminution des cr\u00e9ances financi\u00e8res": {
+ "account_number": "4782"
+ },
+ "Augmentation des dettes d\u2019exploitation": {
+ "account_number": "4783"
+ },
+ "Augmentation des dettes financi\u00e8res": {
+ "account_number": "4784"
+ },
+ "Diff\u00e9rences d\u2019\u00e9valuation sur instruments de tr\u00e9sorerie": {
+ "account_number": "4786"
+ },
+ "Diff\u00e9rences compens\u00e9es par couverture de change": {
+ "account_number": "4788"
+ }
+ }
+ },
+ "48-Cr\u00e9ances et dettes hors activit\u00e9s ordinaires (ACTIF)": {
+ "Cr\u00e9ances sur cessions d\u2019immobilisations": {
+ "En compte, immobilisations incorporelles": {
+ "account_number": "4851"
+ },
+ "En compte, immobilisations corporelles": {
+ "account_number": "4852"
+ },
+ "Effets \u00e0 recevoir, immobilisations incorporelles": {
+ "account_number": "4853"
+ },
+ "Effets \u00e0 recevoir, immobilisations corporelles": {
+ "account_number": "4854"
+ },
+ "Effets escompt\u00e9s non \u00e9chus": {
+ "account_number": "4855"
+ },
+ "Retenues de garantie": {
+ "account_number": "4857"
+ },
+ "Factures \u00e0 \u00e9tablir": {
+ "account_number": "4858"
+ },
+ "account_number": "485"
+ },
+ "Autres cr\u00e9ances hors activit\u00e9s ordinaires (HAO)": {
+ "account_number": "488"
+ }
+ },
+ "49-D\u00e9pr\u00e9ciations et provisions pour risques \u00e0 court terme (tiers) (ACTIF)": {
+ "D\u00e9pr\u00e9ciations des comptes clients": {
+ "Cr\u00e9ances litigieuses": {
+ "account_number": "4911"
+ },
+ "Cr\u00e9ances douteuses": {
+ "account_number": "4912"
+ },
+ "account_number": "491"
+ },
+ "D\u00e9pr\u00e9ciations des comptes organismes internationaux": {
+ "account_number": "495"
+ },
+ "D\u00e9pr\u00e9ciations des comptes apporteurs, associ\u00e9s et groupe": {
+ "Associ\u00e9s, comptes courants": {
+ "account_number": "4962"
+ },
+ "Associ\u00e9s, op\u00e9rations faites en commun": {
+ "account_number": "4963"
+ },
+ "Groupe, comptes courants": {
+ "account_number": "4966"
+ },
+ "account_number": "496"
+ },
+ "D\u00e9pr\u00e9ciations des comptes d\u00e9biteurs divers": {
+ "account_number": "497"
+ },
+ "D\u00e9pr\u00e9ciations des comptes de cr\u00e9ances HAO": {
+ "Cr\u00e9ances sur cessions d\u2019immobilisations": {
+ "account_number": "4985"
+ },
+ "Cr\u00e9ances sur cessions de titres de placement": {
+ "account_number": "4986"
+ },
+ "Autres cr\u00e9ances HAO": {
+ "account_number": "4988"
+ },
+ "account_number": "498"
+ },
+ "Provisions pour risques \u00e0 court terme": {
+ "Sur op\u00e9rations d\u2019exploitation": {
+ "account_number": "4991"
+ },
+ "Sur op\u00e9rations financi\u00e8res": {
+ "account_number": "4997"
+ },
+ "Sur op\u00e9rations HAO": {
+ "account_number": "4998"
+ },
+ "account_number": "499"
+ }
+ },
+ "root_type": "Asset"
+ },
+ "4-Comptes de Tiers (PASSIF)": {
+ "40-Fournisseurs et comptes rattach\u00e9s (PASSIF)": {
+ "Fournisseurs, dettes en compte": {
+ "Fournisseurs": {
+ "account_type": "Payable",
+ "account_number": "4011"
+ },
+ "Fournisseurs groupe": {
+ "account_type": "Payable",
+ "account_number": "4012"
+ },
+ "Fournisseurs sous-traitants": {
+ "account_type": "Payable",
+ "account_number": "4013"
+ },
+ "Fournisseurs, r\u00e9serve de propri\u00e9t\u00e9": {
+ "account_type": "Payable",
+ "account_number": "4016"
+ },
+ "Fournisseur, retenues de garantie": {
+ "account_type": "Payable",
+ "account_number": "4017"
+ },
+ "account_type": "Payable",
+ "account_number": "401"
+ },
+ "Fournisseurs, effets \u00e0 payer": {
+ "Fournisseurs Effets \u00e0 payer": {
+ "account_type": "Payable",
+ "account_number": "4021"
+ },
+ "Fournisseurs Groupe, effets \u00e0 payer": {
+ "account_type": "Payable",
+ "account_number": "4022"
+ },
+ "Fournisseurs Sous-traitants, effets \u00e0 payer": {
+ "account_type": "Payable",
+ "account_number": "4023"
+ },
+ "account_type": "Payable",
+ "account_number": "402"
+ },
+ "Fournisseurs, acquisitions courantes d\u2019immobilisations": {
+ "Fournisseurs Dettes en comptes, immobilisations incorporelles": {
+ "account_type": "Payable",
+ "account_number": "4041"
+ },
+ "Fournisseurs Dettes en comptes, immobilisations corporelles": {
+ "account_type": "Payable",
+ "account_number": "4042"
+ },
+ "Fournisseurs Effets \u00e0 payer, immobilisations incorporelles": {
+ "account_type": "Payable",
+ "account_number": "4046"
+ },
+ "Fournisseurs Effets \u00e0 payer, immobilisations corporelles": {
+ "account_type": "Payable",
+ "account_number": "4047"
+ },
+ "account_type": "Payable",
+ "account_number": "404"
+ },
+ "Fournisseurs, factures non parvenues": {
+ "Fournisseurs": {
+ "account_type": "Stock Received But Not Billed",
+ "account_number": "4081"
+ },
+ "Fournisseurs groupe": {
+ "account_type": "Stock Received But Not Billed",
+ "account_number": "4082"
+ },
+ "Fournisseurs sous-traitants": {
+ "account_type": "Stock Received But Not Billed",
+ "account_number": "4083"
+ },
+ "Fournisseurs, int\u00e9r\u00eats courus": {
+ "account_type": "Stock Received But Not Billed",
+ "account_number": "4086"
+ },
+ "account_type": "Stock Received But Not Billed",
+ "account_number": "408"
+ },
+ "account_type": "Payable"
+ },
+ "41-Clients et comptes rattach\u00e9s (PASSIF)": {
+ "Clients cr\u00e9diteurs": {
+ "Clients, avances et acomptes re\u00e7us": {
+ "account_number": "4191"
+ },
+ "Clients groupe, avances et acomptes re\u00e7us": {
+ "account_number": "4192"
+ },
+ "Clients, dettes pour emballages et mat\u00e9riels consign\u00e9s": {
+ "account_number": "4194"
+ },
+ "Clients, rabais, remises, ristournes et autres avoirs \u00e0 accorder": {
+ "account_number": "4198"
+ },
+ "account_number": "419"
+ }
+ },
+ "42-Personnel (PASSIF)": {
+ "Personnel, r\u00e9mun\u00e9rations dues": {
+ "account_number": "422"
+ },
+ "Personnel, oppositions, saisies-arr\u00eats": {
+ "Personnel, oppositions": {
+ "account_number": "4231"
+ },
+ "Personnel, saisies-arr\u00eats": {
+ "account_number": "4232"
+ },
+ "Personnel, avis \u00e0 tiers d\u00e9tenteur": {
+ "account_number": "4233"
+ },
+ "account_number": "423"
+ },
+ "Personnel, \u0153uvres sociales internes": {
+ "Assistance m\u00e9dicale": {
+ "account_number": "4241"
+ },
+ "Allocations familiales": {
+ "account_number": "4242"
+ },
+ "Organismes sociaux rattach\u00e9s \u00e0 l\u2019entit\u00e9": {
+ "account_number": "4245"
+ },
+ "Autres \u0153uvres sociales internes": {
+ "account_number": "4248"
+ },
+ "account_number": "424"
+ },
+ "Repr\u00e9sentants du personnel": {
+ "D\u00e9l\u00e9gu\u00e9s du personnel": {
+ "account_number": "4251"
+ },
+ "Syndicats et Comit\u00e9s d\u2019entreprises, d\u2019\u00c9tablissement": {
+ "account_number": "4252"
+ },
+ "Autres repr\u00e9sentants du personnel": {
+ "account_number": "4258"
+ },
+ "account_number": "425"
+ },
+ "Personnel, participation aux b\u00e9n\u00e9fices et au capital": {
+ "Participation aux b\u00e9n\u00e9fices": {
+ "account_number": "4261"
+ },
+ "Participation au capital": {
+ "account_number": "4264"
+ },
+ "account_number": "426"
+ },
+ "Personnel d\u00e9p\u00f4ts": {
+ "account_number": "427"
+ },
+ "Personnel, charges \u00e0 payer et produits \u00e0 recevoir": {
+ "Dettes provisionn\u00e9es pour cong\u00e9s \u00e0 payer": {
+ "account_number": "4281"
+ },
+ "Autres charges \u00e0 payer": {
+ "account_number": "4286"
+ },
+ "Produits \u00e0 recevoir": {
+ "account_number": "4287"
+ },
+ "account_number": "428"
+ }
+ },
+ "43-Organismes sociaux (PASSIF)": {
+ "438-Organismes sociaux, charges \u00e0 payer et produits \u00e0 recevoir": {
+ "Charges sociales sur gratifications \u00e0 payer": {
+ "account_number": "4381"
+ },
+ "Charges sociales sur cong\u00e9s \u00e0 payer": {
+ "account_number": "4382"
+ },
+ "Autres charges \u00e0 payer": {
+ "account_number": "4386"
+ }
+ }
+ },
+ "44-\u00c9tat et collectivit\u00e9s publiques (PASSIF)": {
+ "\u00c9tat, imp\u00f4t sur les b\u00e9n\u00e9fices": {
+ "account_number": "441"
+ },
+ "\u00c9tat, autres imp\u00f4ts et taxes": {
+ "Imp\u00f4ts et taxes d\u2019\u00c9tat": {
+ "account_number": "4421"
+ },
+ "Imp\u00f4ts et taxes pour les collectivit\u00e9s publiques": {
+ "account_number": "4422"
+ },
+ "Imp\u00f4ts et taxes recouvrables sur des obligataires": {
+ "account_number": "4423"
+ },
+ "Imp\u00f4ts et taxes recouvrables sur des associ\u00e9s": {
+ "account_number": "4424"
+ },
+ "Droits de douane": {
+ "account_number": "4426"
+ },
+ "Autres imp\u00f4ts et taxes": {
+ "account_number": "4428"
+ },
+ "account_number": "442"
+ },
+ "\u00c9tat, TVA due ou cr\u00e9dit de TVA": {
+ "\u00c9tat, TVA due": {
+ "account_number": "4441"
+ },
+ "\u00c9tat, cr\u00e9dit de TVA \u00e0 reporter": {
+ "account_number": "4449"
+ },
+ "account_number": "444"
+ },
+ "\u00c9tat, autres taxes sur le chiffre d\u2019affaires": {
+ "account_number": "446"
+ },
+ "\u00c9tat, imp\u00f4ts retenus \u00e0 la source": {
+ "Imp\u00f4t G\u00e9n\u00e9ral sur le revenu": {
+ "account_number": "4471"
+ },
+ "Imp\u00f4ts sur salaires": {
+ "account_number": "4472"
+ },
+ "Contribution nationale": {
+ "account_number": "4473"
+ },
+ "Contribution nationale de solidarit\u00e9": {
+ "account_number": "4474"
+ },
+ "Autres imp\u00f4ts et contributions": {
+ "account_number": "4478"
+ },
+ "account_number": "447"
+ }
+ },
+ "46-Apporteurs, associ\u00e9s et groupe (PASSIF)": {
+ "461-Apporteurs, op\u00e9rations sur le capital (PASSIF)": {
+ "Apporteurs, apports en nature": {
+ "account_number": "4611"
+ },
+ "Apporteurs, apports en num\u00e9raire": {
+ "account_number": "4612"
+ },
+ "Apporteurs, versements re\u00e7us sur augmentation de capital": {
+ "account_number": "4615"
+ },
+ "Apporteurs, versements anticip\u00e9s": {
+ "account_number": "4616"
+ },
+ "Apporteurs d\u00e9faillants": {
+ "account_number": "4617"
+ },
+ "Apporteurs, capital \u00e0 rembourser": {
+ "account_number": "4619"
+ }
+ },
+ "462-Associ\u00e9s, comptes courants": {
+ "Principal": {
+ "account_number": "4621"
+ },
+ "Int\u00e9r\u00eats courus": {
+ "account_number": "4626"
+ }
+ },
+ "463-Associ\u00e9s, op\u00e9rations faites en commun et GIE": {
+ "Op\u00e9rations courantes": {
+ "account_number": "4631"
+ },
+ "Int\u00e9r\u00eats courus": {
+ "account_number": "4636"
+ }
+ },
+ "Associ\u00e9s, dividendes \u00e0 payer": {
+ "account_number": "465"
+ },
+ "Groupe, comptes courants": {
+ "account_number": "466"
+ }
+ },
+ "47-D\u00e9biteurs et cr\u00e9diteurs divers (PASSIF)": {
+ "471-D\u00e9biteurs et cr\u00e9diteurs divers": {
+ "D\u00e9biteurs divers": {
+ "account_number": "4711"
+ },
+ "Cr\u00e9diteurs divers": {
+ "account_number": "4712"
+ },
+ "Obligataires": {
+ "account_number": "4713"
+ },
+ "R\u00e9mun\u00e9rations d\u2019administrateurs": {
+ "account_number": "4715"
+ },
+ "Compte d\u2019affacturage": {
+ "account_number": "4716"
+ },
+ "D\u00e9biteurs divers retenues de garantie": {
+ "account_number": "4717"
+ },
+ "Apport, compte de fusion et op\u00e9rations assimil\u00e9es": {
+ "account_number": "4718"
+ },
+ "Bons de souscription d\u2019actions et d\u2019obligations": {
+ "account_number": "4719"
+ }
+ },
+ "474-Compte de r\u00e9partition p\u00e9riodique des charges et des produits (PASSIF)": {
+ "Compte de r\u00e9partition p\u00e9riodique des charges": {
+ "account_number": "4746"
+ }
+ },
+ "475-Compte transitoire, ajustement sp\u00e9cial li\u00e9 \u00e0 la r\u00e9vision du SYSCOHADA (PASSIF)": {
+ "Compte passif": {
+ "account_number": "4752"
+ }
+ },
+ "Produits constat\u00e9s d\u2019avance": {
+ "account_number": "477"
+ },
+ "479-\u00c9carts de conversion passif": {
+ "Augmentation des cr\u00e9ances d\u2019exploitation": {
+ "account_number": "4791"
+ },
+ "Augmentation des cr\u00e9ances financi\u00e8res": {
+ "account_number": "4792"
+ },
+ "Diminution des dettes d\u2019exploitation": {
+ "account_number": "4793"
+ },
+ "Diminution des dettes financi\u00e8res": {
+ "account_number": "4794"
+ },
+ "Diff\u00e9rences d\u2019\u00e9valuation sur instruments de tr\u00e9sorerie": {
+ "account_number": "4797"
+ },
+ "Diff\u00e9rences compens\u00e9es par couverture de change": {
+ "account_number": "4798"
+ }
+ }
+ },
+ "48-Cr\u00e9ances et dettes hors activit\u00e9s ordinaires (HAO) (PASSIF)": {
+ "Fournisseurs d\u2019investissements": {
+ "Immobilisations incorporelles": {
+ "account_number": "4811"
+ },
+ "Immobilisations corporelles": {
+ "account_number": "4812"
+ },
+ "Versements restant \u00e0 effectuer sur titres de participation et titres immobilis\u00e9s non lib\u00e9r\u00e9s": {
+ "account_number": "4813"
+ },
+ "R\u00e9serve de propri\u00e9t\u00e9": {
+ "account_number": "4816"
+ },
+ "Retenues de garantie": {
+ "account_number": "4817"
+ },
+ "Factures non parvenues": {
+ "account_number": "4818"
+ },
+ "account_number": "481"
+ },
+ "Fournisseurs d\u2019investissements, effets \u00e0 payer": {
+ "Immobilisations incorporelles": {
+ "account_number": "4821"
+ },
+ "Immobilisations corporelles": {
+ "account_number": "4822"
+ },
+ "account_number": "482"
+ },
+ "Autres dettes hors activit\u00e9s ordinaires (HAO)": {
+ "Produits": {
+ "account_number": "4887"
+ },
+ "account_number": "484"
+ }
+ },
+ "root_type": "Liability"
+ },
+ "Comptes de tr\u00e9sorerie": {
+ "Titres de placement": {
+ "Titres du tr\u00e9sor et bons de caisse \u00e0 court terme": {
+ "Titres du Tr\u00e9sor \u00e0 court terme": {
+ "account_number": "5011"
+ },
+ "Titres d\u2019organismes financiers": {
+ "account_number": "5012"
+ },
+ "Bons de caisse \u00e0 court terme": {
+ "account_number": "5013"
+ },
+ "Frais d\u2019acquisition des titres de tr\u00e9sor et bons de caisse": {
+ "account_number": "5016"
+ },
+ "account_number": "501"
+ },
+ "Actions": {
+ "Actions ou parts propres": {
+ "account_number": "5021"
+ },
+ "Actions cot\u00e9es": {
+ "account_number": "5022"
+ },
+ "Actions non cot\u00e9es": {
+ "account_number": "5023"
+ },
+ "Actions d\u00e9membr\u00e9es (certificats d\u2019investissement, droits de vote)": {
+ "account_number": "5024"
+ },
+ "Autres actions": {
+ "account_number": "5025"
+ },
+ "Frais d\u2019acquisition des actions": {
+ "account_number": "5026"
+ },
+ "account_number": "502"
+ },
+ "Obligations": {
+ "Obligations \u00e9mises par la soci\u00e9t\u00e9 et rachet\u00e9es par elle": {
+ "account_number": "5031"
+ },
+ "Obligations cot\u00e9es": {
+ "account_number": "5032"
+ },
+ "Obligations non cot\u00e9es": {
+ "account_number": "5033"
+ },
+ "Autres obligations": {
+ "account_number": "5035"
+ },
+ "Frais d\u2019acquisition des obligations": {
+ "account_number": "5036"
+ },
+ "account_number": "503"
+ },
+ "Bons de souscription": {
+ "Bons de souscription d\u2019actions": {
+ "account_number": "5042"
+ },
+ "Bons de souscription d\u2019obligations": {
+ "account_number": "5043"
+ },
+ "account_number": "504"
+ },
+ "Titres n\u00e9gociables hors r\u00e9gion": {
+ "account_number": "505"
+ },
+ "Int\u00e9r\u00eats courus": {
+ "Titres du Tr\u00e9sor et bons de caisse \u00e0 court terme": {
+ "account_number": "5061"
+ },
+ "Actions": {
+ "account_number": "5062"
+ },
+ "Obligations": {
+ "account_number": "5063"
+ },
+ "account_number": "506"
+ },
+ "Autres titres de placement et cr\u00e9ances assimil\u00e9es": {
+ "account_number": "508"
+ },
+ "account_number": "50"
+ },
+ "Valeurs \u00e0 encaisser": {
+ "Effets \u00e0 encaisser": {
+ "account_number": "511"
+ },
+ "Effets \u00e0 l\u2019encaissement": {
+ "account_number": "512"
+ },
+ "Ch\u00e8ques \u00e0 encaisser": {
+ "account_number": "513"
+ },
+ "Ch\u00e8ques \u00e0 l\u2019encaissement": {
+ "account_number": "514"
+ },
+ "Cartes de cr\u00e9dit \u00e0 encaisser": {
+ "account_number": "515"
+ },
+ "Autres valeurs \u00e0 l\u2019encaissement": {
+ "Warrants": {
+ "account_number": "5181"
+ },
+ "Billets de fonds": {
+ "account_number": "5182"
+ },
+ "Ch\u00e8ques de voyage": {
+ "account_number": "5185"
+ },
+ "Coupons \u00e9chus": {
+ "account_number": "5186"
+ },
+ "Int\u00e9r\u00eats \u00e9chus des obligations": {
+ "account_number": "5187"
+ },
+ "account_number": "518"
+ },
+ "account_number": "51"
+ },
+ "Banques": {
+ "Banques locales": {
+ "Banques en monnaie nationale": {
+ "account_type": "Bank",
+ "account_number": "5211"
+ },
+ "Banques en devises": {
+ "account_type": "Bank",
+ "account_number": "5215"
+ },
+ "account_type": "Bank",
+ "account_number": "521"
+ },
+ "Banques autres \u00c9tats r\u00e9gion": {
+ "account_number": "522"
+ },
+ "Banques autres \u00c9tats zone mon\u00e9taire": {
+ "account_number": "523"
+ },
+ "Banques hors zone mon\u00e9taire": {
+ "account_number": "524"
+ },
+ "Banques d\u00e9p\u00f4t \u00e0 terme": {
+ "account_number": "525"
+ },
+ "Banques, int\u00e9r\u00eats courus": {
+ "Banque, int\u00e9r\u00eats courus, charges \u00e0 payer": {
+ "account_number": "5261"
+ },
+ "Banque, int\u00e9r\u00eats courus, produits \u00e0 recevoir": {
+ "account_number": "5267"
+ },
+ "account_number": "526"
+ },
+ "account_number": "52"
+ },
+ "\u00c9tablissements financiers et assimil\u00e9s": {
+ "Ch\u00e8ques postaux": {
+ "account_number": "531"
+ },
+ "Tr\u00e9sor": {
+ "account_number": "532"
+ },
+ "Soci\u00e9t\u00e9s de gestion et d\u2019interm\u00e9diation (SGI)": {
+ "account_number": "533"
+ },
+ "\u00c9tablissements financiers, int\u00e9r\u00eats courus": {
+ "account_number": "536"
+ },
+ "Autres organismes financiers": {
+ "account_number": "538"
+ },
+ "account_number": "53"
+ },
+ "Instruments de tr\u00e9sorerie": {
+ "Options de taux d\u2019int\u00e9r\u00eat": {
+ "account_number": "541"
+ },
+ "Options de taux de change": {
+ "account_number": "542"
+ },
+ "Options de taux boursiers": {
+ "account_number": "543"
+ },
+ "Instruments de march\u00e9s \u00e0 terme": {
+ "account_number": "544"
+ },
+ "Avoirs d\u2019or et autres m\u00e9taux pr\u00e9cieux": {
+ "account_number": "545"
+ },
+ "account_number": "54"
+ },
+ "Instruments de monnaie \u00e9lectronique": {
+ "Monnaie \u00e9lectronique carte carburant": {
+ "account_number": "551"
+ },
+ "Monnaie \u00e9lectronique t\u00e9l\u00e9phone portable": {
+ "account_number": "552"
+ },
+ "Monnaie \u00e9lectronique carte p\u00e9age": {
+ "account_number": "553"
+ },
+ "Porte-monnaie \u00e9lectronique": {
+ "account_number": "554"
+ },
+ "Autres instruments de monnaies \u00e9lectroniques": {
+ "account_number": "558"
+ },
+ "account_number": "55"
+ },
+ "Banques, cr\u00e9dits de tr\u00e9sorerie et d\u2019escompte": {
+ "Cr\u00e9dits de tr\u00e9sorerie": {
+ "account_number": "561"
+ },
+ "Escompte de cr\u00e9dits de campagne": {
+ "account_number": "564"
+ },
+ "Escompte de cr\u00e9dits ordinaires": {
+ "account_number": "565"
+ },
+ "Banques, cr\u00e9dits de tr\u00e9sorerie, int\u00e9r\u00eats courus": {
+ "account_number": "566"
+ },
+ "account_number": "56"
+ },
+ "Caisse": {
+ "Caisse si\u00e8ge social": {
+ "Caisse en monnaie nationale": {
+ "account_number": "5711"
+ },
+ "Caisse en devises": {
+ "account_number": "5712"
+ },
+ "account_number": "571"
+ },
+ "Caisse succursale A": {
+ "En monnaie nationale": {
+ "account_number": "5721"
+ },
+ "En devises": {
+ "account_number": "5722"
+ },
+ "account_number": "572"
+ },
+ "Caisse succursale B": {
+ "En monnaie nationale": {
+ "account_number": "5731"
+ },
+ "En devises": {
+ "account_number": "5732"
+ },
+ "account_number": "573"
+ },
+ "account_number": "57"
+ },
+ "R\u00e9gies d\u2019avances, accr\u00e9ditifs et virements internes": {
+ "R\u00e9gies d\u2019avance": {
+ "account_number": "581"
+ },
+ "Accr\u00e9ditifs": {
+ "account_number": "582"
+ },
+ "Virements de fonds": {
+ "account_number": "585"
+ },
+ "Autres virements internes": {
+ "account_number": "588"
+ },
+ "account_number": "58"
+ },
+ "D\u00e9pr\u00e9ciations et provisions pour risque \u00e0 court terme": {
+ "D\u00e9pr\u00e9ciations des titres de placement": {
+ "account_number": "590"
+ },
+ "D\u00e9pr\u00e9ciations des titres et valeurs \u00e0 encaisser": {
+ "account_number": "591"
+ },
+ "D\u00e9pr\u00e9ciations des comptes banques": {
+ "account_number": "592"
+ },
+ "D\u00e9pr\u00e9ciations des comptes \u00e9tablissements financiers et assimil\u00e9s": {
+ "account_number": "593"
+ },
+ "D\u00e9pr\u00e9ciations des comptes d\u2019instruments de tr\u00e9sorerie": {
+ "account_number": "594"
+ },
+ "Provisions pour risque \u00e0 court terme \u00e0 caract\u00e8re financier": {
+ "account_number": "599"
+ },
+ "account_number": "59"
+ },
+ "root_type": "Asset",
+ "account_number": "5"
+ },
+ "Comptes de charges des activit\u00e9s ordinaires": {
+ "Achats et variations de stocks": {
+ "Achats de marchandises": {
+ "Dans la R\u00e9gion": {
+ "account_number": "6011"
+ },
+ "Hors R\u00e9gion": {
+ "account_number": "6012"
+ },
+ "Aux entit\u00e9s du groupe dans la R\u00e9gion": {
+ "account_number": "6013"
+ },
+ "Aux entit\u00e9s du groupe hors R\u00e9gion": {
+ "account_number": "6014"
+ },
+ "Frais sur achats": {
+ "account_number": "6015"
+ },
+ "Rabais, remises et ristournes obtenus (non ventil\u00e9s)": {
+ "account_number": "6019"
+ },
+ "account_number": "601"
+ },
+ "Achats de mati\u00e8res premi\u00e8res et fournitures li\u00e9es": {
+ "Dans la R\u00e9gion": {
+ "account_number": "6021"
+ },
+ "Hors R\u00e9gion": {
+ "account_number": "6022"
+ },
+ "Aux entit\u00e9s du groupe dans la R\u00e9gion": {
+ "account_number": "6023"
+ },
+ "Aux entit\u00e9s du groupe hors R\u00e9gion": {
+ "account_number": "6024"
+ },
+ "Frais sur achats": {
+ "account_number": "6025"
+ },
+ "Rabais, remises et ristournes obtenus (non ventil\u00e9s)": {
+ "account_number": "6029"
+ },
+ "account_number": "602"
+ },
+ "Variations des stocks de biens achet\u00e9s": {
+ "Variations des stocks de marchandises": {
+ "account_number": "6031"
+ },
+ "Variations des stocks de mati\u00e8res premi\u00e8res et fournitures li\u00e9es": {
+ "account_number": "6032"
+ },
+ "Variations des stocks d\u2019autres approvisionnements": {
+ "account_number": "6033"
+ },
+ "account_number": "603"
+ },
+ "Achats stock\u00e9s de mati\u00e8res et fournitures consommables": {
+ "Mati\u00e8res consommables": {
+ "account_number": "6041"
+ },
+ "Mati\u00e8res combustibles": {
+ "account_number": "6042"
+ },
+ "Produits d\u2019entretien": {
+ "account_number": "6043"
+ },
+ "Fournitures d\u2019atelier et d\u2019usine": {
+ "account_number": "6044"
+ },
+ "Frais sur achat": {
+ "account_number": "6045"
+ },
+ "Fournitures de magasin": {
+ "account_number": "6046"
+ },
+ "Fournitures de bureau": {
+ "account_number": "6047"
+ },
+ "Rabais, remises et ristournes obtenus (non ventil\u00e9s)": {
+ "account_number": "6049"
+ },
+ "account_number": "604"
+ },
+ "Autres achats": {
+ "Fournitures non stockables Eau": {
+ "account_number": "6051"
+ },
+ "Fournitures non stockables \u00c9lectricit\u00e9": {
+ "account_number": "6052"
+ },
+ "Fournitures non stockables Autres \u00e9nergies": {
+ "account_number": "6053"
+ },
+ "Fournitures d\u2019entretien non stockables": {
+ "account_number": "6054"
+ },
+ "Fournitures de bureau non stockables": {
+ "account_number": "6055"
+ },
+ "Achats de petit mat\u00e9riel et outillage": {
+ "account_number": "6056"
+ },
+ "Achats d\u2019\u00e9tudes et prestations de services": {
+ "account_number": "6057"
+ },
+ "Achats de travaux, mat\u00e9riels et \u00e9quipements": {
+ "account_number": "6058"
+ },
+ "Rabais, remises et ristournes obtenus (non ventil\u00e9s)": {
+ "account_number": "6059"
+ },
+ "account_number": "605"
+ },
+ "Achats d\u2019emballages": {
+ "Emballages perdus": {
+ "account_number": "6081"
+ },
+ "Emballages r\u00e9cup\u00e9rables non identifiables": {
+ "account_number": "6082"
+ },
+ "Emballages \u00e0 usage mixte": {
+ "account_number": "6083"
+ },
+ "Frais sur achats": {
+ "account_number": "6085"
+ },
+ "Rabais, remises et ristournes obtenus (non ventil\u00e9s)": {
+ "account_number": "6089"
+ },
+ "account_number": "608"
+ },
+ "account_number": "60"
+ },
+ "Transports": {
+ "Transports sur ventes": {
+ "account_number": "612"
+ },
+ "Transports pour le compte de tiers": {
+ "account_number": "613"
+ },
+ "Transports du personnel": {
+ "account_number": "614"
+ },
+ "Transports de plis": {
+ "account_number": "616"
+ },
+ "Autres frais de transport": {
+ "Voyages et d\u00e9placements": {
+ "account_number": "6181"
+ },
+ "Transports entre \u00e9tablissements ou chantiers": {
+ "account_number": "6182"
+ },
+ "Transports administratifs": {
+ "account_number": "6183"
+ },
+ "account_number": "618"
+ },
+ "account_number": "61"
+ },
+ "Services ext\u00e9rieurs": {
+ "Sous-traitance g\u00e9n\u00e9rale": {
+ "account_number": "621"
+ },
+ "Locations, charges locatives": {
+ "Locations de terrains": {
+ "account_number": "6221"
+ },
+ "Locations de b\u00e2timents": {
+ "account_number": "6222"
+ },
+ "Locations de mat\u00e9riels et outillages": {
+ "account_number": "6223"
+ },
+ "Malis sur emballages": {
+ "account_number": "6224"
+ },
+ "Locations d\u2019emballages": {
+ "account_number": "6225"
+ },
+ "Fermages et loyers du foncier": {
+ "account_number": "6226"
+ },
+ "Locations et charges locatives diverses": {
+ "account_number": "6228"
+ },
+ "account_number": "622"
+ },
+ "Redevances de location acquisition": {
+ "Cr\u00e9dit-bail immobilier": {
+ "account_number": "6232"
+ },
+ "Cr\u00e9dit-bail mobilier": {
+ "account_number": "6233"
+ },
+ "Location-vente": {
+ "account_number": "6234"
+ },
+ "Autres contrats de location acquisition": {
+ "account_number": "6238"
+ },
+ "account_number": "623"
+ },
+ "Entretien, r\u00e9parations, remise en \u00e9tat et maintenance": {
+ "Entretien et r\u00e9parations des biens immobiliers": {
+ "account_number": "6241"
+ },
+ "Entretien et r\u00e9parations des biens mobiliers": {
+ "account_number": "6242"
+ },
+ "Maintenance": {
+ "account_number": "6243"
+ },
+ "Charges de d\u00e9mant\u00e8lement et remise en \u00e9tat": {
+ "account_number": "6244"
+ },
+ "Autres entretiens et r\u00e9parations": {
+ "account_number": "6248"
+ },
+ "account_number": "624"
+ },
+ "Primes d\u2019assurance": {
+ "Assurances multirisques": {
+ "account_number": "6251"
+ },
+ "Assurances mat\u00e9riel de transport": {
+ "account_number": "6252"
+ },
+ "Assurances risques d\u2019exploitation": {
+ "account_number": "6253"
+ },
+ "Assurances responsabilit\u00e9 du producteur": {
+ "account_number": "6254"
+ },
+ "Assurances insolvabilit\u00e9 clients": {
+ "account_number": "6255"
+ },
+ "Assurances transport sur ventes": {
+ "account_number": "6257"
+ },
+ "Autres primes d\u2019assurances": {
+ "account_number": "6258"
+ },
+ "account_number": "625"
+ },
+ "\u00c9tudes, recherches et documentation": {
+ "\u00c9tudes et recherches": {
+ "account_number": "6261"
+ },
+ "Documentation g\u00e9n\u00e9rale": {
+ "account_number": "6265"
+ },
+ "Documentation technique": {
+ "account_number": "6266"
+ },
+ "account_number": "626"
+ },
+ "Publicit\u00e9, publications, relations publiques": {
+ "Annonces, insertions": {
+ "account_number": "6271"
+ },
+ "Catalogues, imprim\u00e9s publicitaires": {
+ "account_number": "6272"
+ },
+ "\u00c9chantillons": {
+ "account_number": "6273"
+ },
+ "Foires et expositions": {
+ "account_number": "6274"
+ },
+ "Publications": {
+ "account_number": "6275"
+ },
+ "Cadeaux \u00e0 la client\u00e8le": {
+ "account_number": "6276"
+ },
+ "Frais de colloques, s\u00e9minaires, conf\u00e9rences": {
+ "account_number": "6277"
+ },
+ "Autres charges de publicit\u00e9 et relations publiques": {
+ "account_number": "6278"
+ },
+ "account_number": "627"
+ },
+ "Frais de t\u00e9l\u00e9communications": {
+ "Frais de t\u00e9l\u00e9phone": {
+ "account_number": "6281"
+ },
+ "Frais de t\u00e9lex": {
+ "account_number": "6282"
+ },
+ "Frais de t\u00e9l\u00e9copie": {
+ "account_number": "6283"
+ },
+ "Autres frais de t\u00e9l\u00e9communications": {
+ "account_number": "6288"
+ },
+ "account_number": "628"
+ },
+ "account_number": "62"
+ },
+ "Autres services ext\u00e9rieurs": {
+ "Frais bancaires": {
+ "Frais sur titres (vente, garde)": {
+ "account_number": "6311"
+ },
+ "Frais sur effets": {
+ "account_number": "6312"
+ },
+ "Location de coffres": {
+ "account_number": "6313"
+ },
+ "Commissions d\u2019affacturage": {
+ "account_number": "6314"
+ },
+ "Commissions sur cartes de cr\u00e9dit": {
+ "account_number": "6315"
+ },
+ "Frais d\u2019\u00e9mission d\u2019emprunts": {
+ "account_number": "6316"
+ },
+ "Frais sur instruments monnaie \u00e9lectronique": {
+ "account_number": "6317"
+ },
+ "Autres frais bancaires": {
+ "account_number": "6318"
+ },
+ "account_number": "631"
+ },
+ "R\u00e9mun\u00e9rations d\u2019interm\u00e9diaires et de conseils": {
+ "Commissions et courtages sur ventes": {
+ "account_number": "6322"
+ },
+ "Honoraires des professions r\u00e9glement\u00e9es": {
+ "account_number": "6324"
+ },
+ "Frais d\u2019actes et de contentieux": {
+ "account_number": "6325"
+ },
+ "R\u00e9mun\u00e9rations d\u2019affacturage": {
+ "account_number": "6326"
+ },
+ "R\u00e9mun\u00e9rations des autres prestataires de services": {
+ "account_number": "6327"
+ },
+ "Divers frais": {
+ "account_number": "6328"
+ },
+ "account_number": "632"
+ },
+ "Frais de formation du personnel": {
+ "account_number": "633"
+ },
+ "Redevances pour brevets, licences, logiciels, concessions et droits et valeurs similaires": {
+ "Redevances pour brevets, licences": {
+ "account_number": "6342"
+ },
+ "Redevances pour logiciels": {
+ "account_number": "6343"
+ },
+ "Redevances pour marques": {
+ "account_number": "6344"
+ },
+ "Redevances pour sites internet": {
+ "account_number": "6345"
+ },
+ "Redevances pour concessions, droits et valeurs similaires": {
+ "account_number": "6346"
+ },
+ "account_number": "634"
+ },
+ "Cotisations": {
+ "Cotisations": {
+ "account_number": "6351"
+ },
+ "Concours divers": {
+ "account_number": "6358"
+ },
+ "account_number": "635"
+ },
+ "R\u00e9mun\u00e9rations de personnel ext\u00e9rieur \u00e0 l\u2019entit\u00e9": {
+ "Personnel int\u00e9rimaire": {
+ "account_number": "6371"
+ },
+ "Personnel d\u00e9tach\u00e9 ou pr\u00eat\u00e9 \u00e0 l\u2019entit\u00e9": {
+ "account_number": "6372"
+ },
+ "account_number": "637"
+ },
+ "Autres charges externes": {
+ "Frais de recrutement du personnel": {
+ "account_number": "6381"
+ },
+ "Frais de d\u00e9m\u00e9nagement": {
+ "account_number": "6382"
+ },
+ "R\u00e9ceptions": {
+ "account_number": "6383"
+ },
+ "Missions": {
+ "account_number": "6384"
+ },
+ "Charges de copropri\u00e9t\u00e9": {
+ "account_number": "6385"
+ },
+ "account_number": "638"
+ },
+ "account_number": "63"
+ },
+ "Imp\u00f4ts et taxes": {
+ "Imp\u00f4ts et taxes directs": {
+ "Imp\u00f4ts fonciers et taxes annexes": {
+ "account_number": "6411"
+ },
+ "Patentes, licences et taxes annexes": {
+ "account_number": "6412"
+ },
+ "Taxes sur appointements et salaires": {
+ "account_number": "6413"
+ },
+ "Taxes d\u2019apprentissage": {
+ "account_number": "6414"
+ },
+ "Formation professionnelle continue": {
+ "account_number": "6415"
+ },
+ "Autres imp\u00f4ts et taxes directs": {
+ "account_number": "6418"
+ },
+ "account_number": "641"
+ },
+ "Imp\u00f4ts et taxes indirects": {
+ "account_number": "645"
+ },
+ "Droits d\u2019enregistrement": {
+ "Droits de mutation": {
+ "account_number": "6461"
+ },
+ "Droits de timbre": {
+ "account_number": "6462"
+ },
+ "Taxes sur les v\u00e9hicules de soci\u00e9t\u00e9": {
+ "account_number": "6463"
+ },
+ "Vignettes": {
+ "account_number": "6464"
+ },
+ "Autres droits": {
+ "account_number": "6468"
+ },
+ "account_number": "646"
+ },
+ "P\u00e9nalit\u00e9s, amendes fiscales": {
+ "P\u00e9nalit\u00e9s d\u2019assiette, imp\u00f4ts directs": {
+ "account_number": "6471"
+ },
+ "P\u00e9nalit\u00e9s d\u2019assiette, imp\u00f4ts indirects": {
+ "account_number": "6472"
+ },
+ "P\u00e9nalit\u00e9s de recouvrement, imp\u00f4ts directs": {
+ "account_number": "6473"
+ },
+ "P\u00e9nalit\u00e9s de recouvrement, imp\u00f4ts indirects": {
+ "account_number": "6474"
+ },
+ "Autres p\u00e9nalit\u00e9s et amendes fiscales": {
+ "account_number": "6478"
+ },
+ "account_number": "647"
+ },
+ "Autres imp\u00f4ts et taxes": {
+ "account_number": "648"
+ },
+ "account_number": "64"
+ },
+ "Autres charges": {
+ "Pertes sur cr\u00e9ances clients et autres d\u00e9biteurs": {
+ "Clients": {
+ "account_number": "6511"
+ },
+ "Autres d\u00e9biteurs": {
+ "account_number": "6515"
+ },
+ "account_number": "651"
+ },
+ "Quote-part de r\u00e9sultat sur op\u00e9rations faites en commun": {
+ "Quote-part transf\u00e9r\u00e9e de b\u00e9n\u00e9fices (comptabilit\u00e9 du g\u00e9rant)": {
+ "account_number": "6521"
+ },
+ "Pertes imput\u00e9es par transfert (comptabilit\u00e9 des associ\u00e9s non g\u00e9rants)": {
+ "account_number": "6525"
+ },
+ "account_number": "652"
+ },
+ "Valeurs comptables des cessions courantes d\u2019immobilisations": {
+ "Immobilisations incorporelles": {
+ "account_number": "6541"
+ },
+ "Immobilisations corporelles": {
+ "account_number": "6542"
+ },
+ "account_number": "654"
+ },
+ "Perte de change sur cr\u00e9ances et dettes commerciale": {
+ "account_number": "656"
+ },
+ "P\u00e9nalit\u00e9s et amendes p\u00e9nales": {
+ "account_number": "657"
+ },
+ "Charges diverses": {
+ "Indemnit\u00e9s de fonction et autres r\u00e9mun\u00e9rations d\u2019administrateurs": {
+ "account_number": "6581"
+ },
+ "Dons": {
+ "account_number": "6582"
+ },
+ "M\u00e9c\u00e9nat": {
+ "account_number": "6583"
+ },
+ "Autres charges diverses": {
+ "account_number": "6588"
+ },
+ "account_number": "658"
+ },
+ "Charges pour d\u00e9pr\u00e9ciations et provisions pour risques \u00e0 court terme d\u2019exploitation": {
+ "Sur risques \u00e0 court terme": {
+ "account_number": "6591"
+ },
+ "Sur stocks": {
+ "account_number": "6593"
+ },
+ "Sur cr\u00e9ances": {
+ "account_number": "6594"
+ },
+ "Autres charges pour d\u00e9pr\u00e9ciations et provisions pour risques \u00e0 court terme": {
+ "account_number": "6598"
+ },
+ "account_number": "659"
+ },
+ "account_number": "65"
+ },
+ "Charges de personnel": {
+ "R\u00e9mun\u00e9rations directes vers\u00e9es au personnel national": {
+ "Appointements salaires et commissions": {
+ "account_number": "6611"
+ },
+ "Primes et gratifications": {
+ "account_number": "6612"
+ },
+ "Cong\u00e9s pay\u00e9s": {
+ "account_number": "6613"
+ },
+ "Indemnit\u00e9s de pr\u00e9avis, de licenciement et de recherche d\u2019embauche": {
+ "account_number": "6614"
+ },
+ "Indemnit\u00e9s de maladie vers\u00e9es aux travailleurs": {
+ "account_number": "6615"
+ },
+ "Suppl\u00e9ment familial": {
+ "account_number": "6616"
+ },
+ "Avantages en nature": {
+ "account_number": "6617"
+ },
+ "Autres r\u00e9mun\u00e9rations directes": {
+ "account_number": "6618"
+ },
+ "account_number": "661"
+ },
+ "R\u00e9mun\u00e9rations directes vers\u00e9es au personnel non national": {
+ "Appointements salaires et commissions": {
+ "account_number": "6621"
+ },
+ "Primes et gratifications": {
+ "account_number": "6622"
+ },
+ "Cong\u00e9s pay\u00e9s": {
+ "account_number": "6623"
+ },
+ "Indemnit\u00e9s de pr\u00e9avis, de licenciement et de recherche d\u2019embauche": {
+ "account_number": "6624"
+ },
+ "Indemnit\u00e9s de maladie vers\u00e9es aux travailleurs": {
+ "account_number": "6625"
+ },
+ "Suppl\u00e9ment familial": {
+ "account_number": "6626"
+ },
+ "Avantages en nature": {
+ "account_number": "6627"
+ },
+ "Autres r\u00e9mun\u00e9rations directes": {
+ "account_number": "6628"
+ },
+ "account_number": "662"
+ },
+ "Indemnit\u00e9s forfaitaires vers\u00e9es au personnel": {
+ "Indemnit\u00e9s de logement": {
+ "account_number": "6631"
+ },
+ "Indemnit\u00e9s de repr\u00e9sentation": {
+ "account_number": "6632"
+ },
+ "Indemnit\u00e9s d\u2019expatriation": {
+ "account_number": "6633"
+ },
+ "Indemnit\u00e9s de transport": {
+ "account_number": "6634"
+ },
+ "Autres indemnit\u00e9s et avantages divers": {
+ "account_number": "6638"
+ },
+ "account_number": "663"
+ },
+ "Charges sociales": {
+ "Charges sociales sur r\u00e9mun\u00e9ration du personnel national": {
+ "account_number": "6641"
+ },
+ "Charges sociales sur r\u00e9mun\u00e9ration du personnel non national": {
+ "account_number": "6642"
+ },
+ "account_number": "664"
+ },
+ "R\u00e9mun\u00e9rations et charges sociales de l\u2019exploitant individuel": {
+ "R\u00e9mun\u00e9ration du travail de l\u2019exploitant": {
+ "account_number": "6661"
+ },
+ "Charges sociales": {
+ "account_number": "6662"
+ },
+ "account_number": "666"
+ },
+ "R\u00e9mun\u00e9ration transf\u00e9r\u00e9e de personnel ext\u00e9rieur": {
+ "Personnel int\u00e9rimaire": {
+ "account_number": "6671"
+ },
+ "Personnel d\u00e9tach\u00e9 ou pr\u00eat\u00e9 \u00e0 l\u2019entit\u00e9": {
+ "account_number": "6672"
+ },
+ "account_number": "667"
+ },
+ "Autres charges sociales": {
+ "Versements aux syndicats et comit\u00e9s d\u2019entreprise, d\u2019\u00e9tablissement": {
+ "account_number": "6681"
+ },
+ "Versements aux comit\u00e9s d\u2019hygi\u00e8ne et de s\u00e9curit\u00e9": {
+ "account_number": "6682"
+ },
+ "Versements et contributions aux autres \u0153uvres sociales": {
+ "account_number": "6683"
+ },
+ "M\u00e9decine du travail et pharmacie": {
+ "account_number": "6684"
+ },
+ "Assurances et organismes de sant\u00e9": {
+ "account_number": "6685"
+ },
+ "Assurances retraite et fonds de pension": {
+ "account_number": "6686"
+ },
+ "Majorations et p\u00e9nalit\u00e9s sociales": {
+ "account_number": "6687"
+ },
+ "Charges sociales diverses": {
+ "account_number": "6688"
+ },
+ "account_number": "668"
+ },
+ "account_number": "66"
+ },
+ "Frais financiers et charges assimil\u00e9es": {
+ "Int\u00e9r\u00eats des emprunts": {
+ "Emprunts obligataires": {
+ "account_number": "6711"
+ },
+ "Emprunts aupr\u00e8s des \u00e9tablissements de cr\u00e9dit": {
+ "account_number": "6712"
+ },
+ "Dettes li\u00e9es \u00e0 des participations": {
+ "account_number": "6713"
+ },
+ "Primes de remboursement des obligations": {
+ "account_number": "6714"
+ },
+ "account_number": "671"
+ },
+ "Int\u00e9r\u00eats dans loyers de location acquisition": {
+ "Int\u00e9r\u00eats dans loyers de location acquisition / cr\u00e9dit-bail immobilier": {
+ "account_number": "6722"
+ },
+ "Int\u00e9r\u00eats dans loyers de location acquisition / cr\u00e9dit-bail mobilier": {
+ "account_number": "6723"
+ },
+ "Int\u00e9r\u00eats dans loyers de location acquisition / location-vente": {
+ "account_number": "6724"
+ },
+ "Int\u00e9r\u00eats dans loyers des autres locations acquisition": {
+ "account_number": "6728"
+ },
+ "account_number": "672"
+ },
+ "Escomptes accord\u00e9s": {
+ "account_number": "673"
+ },
+ "Autres int\u00e9r\u00eats": {
+ "Avances re\u00e7ues et d\u00e9p\u00f4ts cr\u00e9diteurs": {
+ "account_number": "6741"
+ },
+ "Comptes courants bloqu\u00e9s": {
+ "account_number": "6742"
+ },
+ "Int\u00e9r\u00eats sur obligations cautionn\u00e9es": {
+ "account_number": "6743"
+ },
+ "Int\u00e9r\u00eats sur dettes commerciales": {
+ "account_number": "6744"
+ },
+ "Int\u00e9r\u00eats bancaires et sur op\u00e9rations de financement (escompte...)": {
+ "account_number": "6745"
+ },
+ "Int\u00e9r\u00eats sur dettes diverses": {
+ "account_number": "6748"
+ },
+ "account_number": "674"
+ },
+ "Escomptes des effets de commerce": {
+ "account_number": "675"
+ },
+ "Pertes de change financi\u00e8res": {
+ "account_number": "676"
+ },
+ "Pertes sur titres de placement": {
+ "Pertes sur cessions de titres de placement": {
+ "account_number": "6771"
+ },
+ "Mali provenant d\u2019attribution gratuite d\u2019actions au personnel salari\u00e9 et aux dirigeants": {
+ "account_number": "6772"
+ },
+ "account_number": "677"
+ },
+ "Pertes et charges sur risques financiers": {
+ "Sur rentes viag\u00e8res": {
+ "account_number": "6781"
+ },
+ "Sur op\u00e9rations financi\u00e8res": {
+ "account_number": "6782"
+ },
+ "Sur instruments de tr\u00e9sorerie": {
+ "account_number": "6784"
+ },
+ "account_number": "678"
+ },
+ "Charges pour d\u00e9pr\u00e9ciations et provisions pour risques \u00e0 court terme financi\u00e8res": {
+ "Sur risques financiers": {
+ "account_number": "6791"
+ },
+ "Sur titres de placement": {
+ "account_number": "6795"
+ },
+ "Autres charges pour d\u00e9pr\u00e9ciations et provisions pour risques \u00e0 court terme financi\u00e8res": {
+ "account_number": "6798"
+ },
+ "account_number": "679"
+ },
+ "account_number": "67"
+ },
+ "Dotations aux amortissements": {
+ "Dotations aux amortissements d\u2019exploitation": {
+ "Dotations aux amortissements des immobilisations incorporelles": {
+ "account_number": "6812"
+ },
+ "Dotations aux amortissements des immobilisations corporelles": {
+ "account_number": "6813"
+ },
+ "account_number": "681"
+ },
+ "account_number": "68"
+ },
+ "Dotations aux provisions et aux d\u00e9pr\u00e9ciations": {
+ "Dotations aux provisions et aux d\u00e9pr\u00e9ciations d\u2019exploitation": {
+ "Dotations aux provisions pour risques et charges": {
+ "account_number": "6911"
+ },
+ "Dotations aux d\u00e9pr\u00e9ciations des immobilisations incorporelles": {
+ "account_number": "6913"
+ },
+ "Dotations aux d\u00e9pr\u00e9ciations des immobilisations corporelles": {
+ "account_number": "6914"
+ },
+ "account_number": "691"
+ },
+ "Dotations aux provisions et aux d\u00e9pr\u00e9ciations financi\u00e8res": {
+ "Dotations aux provisions pour risques et charges": {
+ "account_number": "6971"
+ },
+ "Dotations aux d\u00e9pr\u00e9ciations des immobilisations financi\u00e8res": {
+ "account_number": "6972"
+ },
+ "account_number": "697"
+ },
+ "account_number": "69"
+ },
+ "root_type": "Expense",
+ "account_number": "6"
+ },
+ "Comptes de produits des activit\u00e9s ordinaires": {
+ "Ventes": {
+ "Ventes de marchandises": {
+ "Dans la R\u00e9gion": {
+ "account_number": "7011"
+ },
+ "Hors R\u00e9gion": {
+ "account_number": "7012"
+ },
+ "Aux entit\u00e9s du groupe dans la R\u00e9gion": {
+ "account_number": "7013"
+ },
+ "Aux entit\u00e9s du groupe hors R\u00e9gion": {
+ "account_number": "7014"
+ },
+ "Sur internet": {
+ "account_number": "7015"
+ },
+ "Rabais, remises, ristournes accord\u00e9s (non ventil\u00e9s)": {
+ "account_number": "7019"
+ },
+ "account_number": "701"
+ },
+ "Ventes de produits finis": {
+ "Dans la R\u00e9gion": {
+ "account_number": "7021"
+ },
+ "Hors R\u00e9gion": {
+ "account_number": "7022"
+ },
+ "Aux entit\u00e9s du groupe dans la R\u00e9gion": {
+ "account_number": "7023"
+ },
+ "Aux entit\u00e9s du groupe hors R\u00e9gion": {
+ "account_number": "7024"
+ },
+ "Sur internet": {
+ "account_number": "7025"
+ },
+ "Rabais, remises, ristournes accord\u00e9s (non ventil\u00e9s)": {
+ "account_number": "7029"
+ },
+ "account_number": "702"
+ },
+ "Ventes de produits interm\u00e9diaires": {
+ "Dans la R\u00e9gion": {
+ "account_number": "7031"
+ },
+ "Hors R\u00e9gion": {
+ "account_number": "7032"
+ },
+ "Aux entit\u00e9s du groupe dans la R\u00e9gion": {
+ "account_number": "7033"
+ },
+ "Aux entit\u00e9s du groupe hors R\u00e9gion": {
+ "account_number": "7034"
+ },
+ "Sur internet": {
+ "account_number": "7035"
+ },
+ "Rabais, remises, ristournes accord\u00e9s (non ventil\u00e9s)": {
+ "account_number": "7039"
+ },
+ "account_number": "703"
+ },
+ "Ventes de produits r\u00e9siduels": {
+ "Dans la R\u00e9gion": {
+ "account_number": "7041"
+ },
+ "Hors R\u00e9gion": {
+ "account_number": "7042"
+ },
+ "Aux entit\u00e9s du groupe dans la R\u00e9gion": {
+ "account_number": "7043"
+ },
+ "Aux entit\u00e9s du groupe hors R\u00e9gion": {
+ "account_number": "7044"
+ },
+ "Sur internet": {
+ "account_number": "7045"
+ },
+ "Rabais, remises, ristournes accord\u00e9s (non ventil\u00e9s)": {
+ "account_number": "7049"
+ },
+ "account_number": "704"
+ },
+ "Travaux factur\u00e9s": {
+ "Dans la R\u00e9gion": {
+ "account_number": "7051"
+ },
+ "Hors R\u00e9gion": {
+ "account_number": "7052"
+ },
+ "Aux entit\u00e9s du groupe dans la R\u00e9gion": {
+ "account_number": "7053"
+ },
+ "Aux entit\u00e9s du groupe hors R\u00e9gion": {
+ "account_number": "7054"
+ },
+ "Sur internet": {
+ "account_number": "7055"
+ },
+ "Rabais, remises, ristournes accord\u00e9s (non ventil\u00e9s)": {
+ "account_number": "7059"
+ },
+ "account_number": "705"
+ },
+ "Services vendus": {
+ "Dans la R\u00e9gion": {
+ "account_number": "7061"
+ },
+ "Hors R\u00e9gion": {
+ "account_number": "7062"
+ },
+ "Aux entit\u00e9s du groupe dans la R\u00e9gion": {
+ "account_number": "7063"
+ },
+ "Aux entit\u00e9s du groupe hors R\u00e9gion": {
+ "account_number": "7064"
+ },
+ "Sur internet": {
+ "account_number": "7065"
+ },
+ "Rabais, remises, ristournes accord\u00e9s (non ventil\u00e9s)": {
+ "account_number": "7069"
+ },
+ "account_number": "706"
+ },
+ "Produits accessoires": {
+ "Ports, emballages perdus et autres frais factur\u00e9s": {
+ "account_number": "7071"
+ },
+ "Commissions et courtages": {
+ "account_number": "7072"
+ },
+ "Locations": {
+ "account_number": "7073"
+ },
+ "Bonis sur reprises et cessions d\u2019emballages": {
+ "account_number": "7074"
+ },
+ "Mise \u00e0 disposition de personnel": {
+ "account_number": "7075"
+ },
+ "Redevances pour brevets, logiciels, marques et droits similaires": {
+ "account_number": "7076"
+ },
+ "Services exploit\u00e9s dans l\u2019int\u00e9r\u00eat du personnel": {
+ "account_number": "7077"
+ },
+ "Autres produits accessoires": {
+ "account_number": "7078"
+ },
+ "account_number": "707"
+ },
+ "account_number": "70"
+ },
+ "Subventions d\u2019exploitation": {
+ "Sur produits \u00e0 l\u2019exportation": {
+ "account_number": "711"
+ },
+ "Sur produits \u00e0 l\u2019importation": {
+ "account_number": "712"
+ },
+ "Sur produits de p\u00e9r\u00e9quation": {
+ "account_number": "713"
+ },
+ "Indemnit\u00e9s et subventions d\u2019exploitation (entit\u00e9 agricole)": {
+ "account_number": "714"
+ },
+ "Autres subventions d\u2019exploitation": {
+ "Vers\u00e9es par l\u2019\u00c9tat et les collectivit\u00e9s publiques": {
+ "account_number": "7181"
+ },
+ "Vers\u00e9es par les organismes internationaux": {
+ "account_number": "7182"
+ },
+ "Vers\u00e9es par des tiers": {
+ "account_number": "7183"
+ },
+ "account_number": "718"
+ },
+ "account_number": "71"
+ },
+ "Production immobilis\u00e9e": {
+ "Immobilisations incorporelles": {
+ "account_number": "721"
+ },
+ "Immobilisations corporelles": {
+ "Immobilisations corporelles (hors actifs biologiques)": {
+ "account_number": "7221"
+ },
+ "Immobilisations corporelles (actifs biologiques)": {
+ "account_number": "7222"
+ },
+ "account_number": "722"
+ },
+ "Production auto-consomm\u00e9e": {
+ "account_number": "724"
+ },
+ "Immobilisations financi\u00e8res": {
+ "account_number": "726"
+ },
+ "account_number": "72"
+ },
+ "Variations des stocks de biens et de services produits": {
+ "Variations des stocks de produits en cours": {
+ "Produits en cours": {
+ "account_number": "7341"
+ },
+ "Travaux en cours": {
+ "account_number": "7342"
+ },
+ "account_number": "734"
+ },
+ "Variations des en-cours de services": {
+ "\u00c9tudes en cours": {
+ "account_number": "7351"
+ },
+ "Prestations de services en cours": {
+ "account_number": "7352"
+ },
+ "account_number": "735"
+ },
+ "Variations des stocks de produits finis": {
+ "account_number": "736"
+ },
+ "Variations des stocks de produits interm\u00e9diaires et r\u00e9siduels": {
+ "Produits interm\u00e9diaires": {
+ "account_number": "7371"
+ },
+ "Produits r\u00e9siduels": {
+ "account_number": "7372"
+ },
+ "account_number": "737"
+ },
+ "account_number": "73"
+ },
+ "Autres produits": {
+ "Profits sur cr\u00e9ances clients et autres d\u00e9biteurs": {
+ "account_number": "751"
+ },
+ "Quote-part de r\u00e9sultat sur op\u00e9rations faites en commun": {
+ "Quote-part transf\u00e9r\u00e9e de pertes (comptabilit\u00e9 du g\u00e9rant)": {
+ "account_number": "7521"
+ },
+ "B\u00e9n\u00e9fices attribu\u00e9s par transfert (comptabilit\u00e9 des associ\u00e9s non g\u00e9rants)": {
+ "account_number": "7525"
+ },
+ "account_number": "752"
+ },
+ "Produits des cessions courantes d\u2019immobilisations": {
+ "Immobilisations incorporelles": {
+ "account_number": "7541"
+ },
+ "Immobilisations corporelles": {
+ "account_number": "7542"
+ },
+ "account_number": "754"
+ },
+ "Gains de change sur cr\u00e9ances et dettes commerciales": {
+ "account_number": "756"
+ },
+ "Produits divers": {
+ "Indemnit\u00e9s de fonction et autres r\u00e9mun\u00e9rations d\u2019administrateurs": {
+ "account_number": "7581"
+ },
+ "Indemnit\u00e9s d\u2019assurances re\u00e7ues": {
+ "account_number": "7582"
+ },
+ "Autres produits divers": {
+ "account_number": "7588"
+ },
+ "account_number": "758"
+ },
+ "Reprises de charges pour d\u00e9pr\u00e9ciations et provisions pour risques \u00e0 court terme d\u2019exploitation": {
+ "Sur risques \u00e0 court terme": {
+ "account_number": "7591"
+ },
+ "Sur stocks": {
+ "account_number": "7593"
+ },
+ "Sur cr\u00e9ances": {
+ "account_number": "7594"
+ },
+ "Sur autres charges pour d\u00e9pr\u00e9ciations et provisions pour risques \u00e0 court terme d\u2019exploitation": {
+ "account_number": "7598"
+ },
+ "account_number": "759"
+ },
+ "account_number": "75"
+ },
+ "Revenus financiers et produits assimil\u00e9s": {
+ "Int\u00e9r\u00eats de pr\u00eats et cr\u00e9ances diverses": {
+ "Int\u00e9r\u00eats de pr\u00eats": {
+ "account_number": "7712"
+ },
+ "Int\u00e9r\u00eats sur cr\u00e9ances diverses": {
+ "account_number": "7713"
+ },
+ "account_number": "771"
+ },
+ "Revenus de participations et autres titres immobilis\u00e9s": {
+ "Revenus des titres de participation": {
+ "account_number": "7721"
+ },
+ "Revenus autres titres immobilis\u00e9s": {
+ "account_number": "7722"
+ },
+ "account_number": "772"
+ },
+ "Escomptes obtenus": {
+ "account_number": "773"
+ },
+ "Revenus de placement": {
+ "Revenus des obligations": {
+ "account_number": "7745"
+ },
+ "Revenus des titres de placement": {
+ "account_number": "7746"
+ },
+ "account_number": "774"
+ },
+ "Int\u00e9r\u00eats dans loyers de location acquisition": {
+ "account_number": "775"
+ },
+ "Gains de change financiers": {
+ "account_number": "776"
+ },
+ "Gains sur cessions de titres de placement": {
+ "account_number": "777"
+ },
+ "Gains sur risques financiers": {
+ "Sur rentes viag\u00e8res": {
+ "account_number": "7781"
+ },
+ "Sur op\u00e9rations financi\u00e8res": {
+ "account_number": "7782"
+ },
+ "Sur instruments de tr\u00e9sorerie": {
+ "account_number": "7784"
+ },
+ "account_number": "778"
+ },
+ "Reprises de charges pour d\u00e9pr\u00e9ciations et provisions \u00e0 court terme financi\u00e8res": {
+ "Sur risques financiers": {
+ "account_number": "7791"
+ },
+ "Sur titres de placement": {
+ "account_number": "7795"
+ },
+ "Sur autres charges pour d\u00e9pr\u00e9ciations et provisions pour risques \u00e0 court terme financi\u00e8res": {
+ "account_number": "7798"
+ },
+ "account_number": "779"
+ },
+ "account_number": "77"
+ },
+ "Transferts de charges": {
+ "Transferts de charges d\u2019exploitation": {
+ "account_number": "781"
+ },
+ "Transferts de charges financi\u00e8res": {
+ "account_number": "787"
+ },
+ "account_number": "78"
+ },
+ "Reprises de provisions, de d\u00e9pr\u00e9ciations et autres": {
+ "Reprises de provisions et d\u00e9pr\u00e9ciations d\u2019exploitation": {
+ "Pour risques et charges": {
+ "account_number": "7911"
+ },
+ "Des immobilisations incorporelles": {
+ "account_number": "7913"
+ },
+ "Des immobilisations corporelles": {
+ "account_number": "7914"
+ },
+ "account_number": "791"
+ },
+ "Reprises de provisions et d\u00e9pr\u00e9ciations financi\u00e8res": {
+ "Pour risques et charges": {
+ "account_number": "7971"
+ },
+ "Des immobilisations financi\u00e8res": {
+ "account_number": "7972"
+ },
+ "account_number": "797"
+ },
+ "Reprises d\u2019amortissements": {
+ "account_number": "798"
+ },
+ "Reprises de subventions d\u2019investissement": {
+ "account_number": "799"
+ },
+ "account_number": "79"
+ },
+ "root_type": "Income",
+ "account_number": "7"
+ },
+ "8-Comptes des autres charges et des autres produits (CHARGES)": {
+ "Valeurs comptables des cessions d\u2019immobilisations": {
+ "Immobilisations incorporelles": {
+ "account_number": "811"
+ },
+ "Immobilisations corporelles": {
+ "account_number": "812"
+ },
+ "Immobilisations financi\u00e8res": {
+ "account_number": "816"
+ },
+ "account_number": "81"
+ },
+ "Charges hors activit\u00e9s ordinaires": {
+ "Charges HAO constat\u00e9es": {
+ "account_number": "831"
+ },
+ "Charges li\u00e9es aux op\u00e9rations de restructuration": {
+ "account_number": "833"
+ },
+ "Pertes sur cr\u00e9ances HAO": {
+ "account_number": "834"
+ },
+ "Dons et lib\u00e9ralit\u00e9s accord\u00e9s": {
+ "account_number": "835"
+ },
+ "Abandons de cr\u00e9ances consentis": {
+ "account_number": "836"
+ },
+ "Charges li\u00e9es aux op\u00e9rations de liquidation": {
+ "account_number": "837"
+ },
+ "Charges pour d\u00e9pr\u00e9ciations et provisions pour risques \u00e0 court terme HAO": {
+ "account_number": "839"
+ },
+ "account_number": "83"
+ },
+ "Dotations hors activit\u00e9s ordinaires": {
+ "Dotations aux provisions r\u00e9glement\u00e9es": {
+ "account_number": "851"
+ },
+ "Dotations aux amortissements HAO": {
+ "account_number": "852"
+ },
+ "Dotations aux d\u00e9pr\u00e9ciations HAO": {
+ "account_number": "853"
+ },
+ "Dotations aux provisions pour risques et charges HAO": {
+ "account_number": "854"
+ },
+ "Autres dotations HAO": {
+ "account_number": "858"
+ },
+ "account_number": "85"
+ },
+ "Participation des travailleurs": {
+ "Participation l\u00e9gale aux b\u00e9n\u00e9fices": {
+ "account_number": "871"
+ },
+ "Participation contractuelle aux b\u00e9n\u00e9fices": {
+ "account_number": "874"
+ },
+ "Autres participations": {
+ "account_number": "878"
+ },
+ "account_number": "87"
+ },
+ "Imp\u00f4ts sur le r\u00e9sultat": {
+ "Imp\u00f4ts sur les b\u00e9n\u00e9fices de l\u2019exercice": {
+ "Activit\u00e9s exerc\u00e9es dans l\u2019\u00c9tat": {
+ "account_number": "8911"
+ },
+ "Activit\u00e9s exerc\u00e9es dans les autres \u00c9tats de la R\u00e9gion": {
+ "account_number": "8912"
+ },
+ "Activit\u00e9s exerc\u00e9es hors R\u00e9gion": {
+ "account_number": "8913"
+ },
+ "account_number": "891"
+ },
+ "Rappel d\u2019imp\u00f4ts sur r\u00e9sultats ant\u00e9rieurs": {
+ "account_number": "892"
+ },
+ "Imp\u00f4t minimum forfaitaire IMF": {
+ "account_number": "895"
+ },
+ "D\u00e9gr\u00e8vements et annulations d\u2019imp\u00f4ts sur r\u00e9sultats ant\u00e9rieurs": {
+ "D\u00e9gr\u00e8vements": {
+ "account_number": "8991"
+ },
+ "Annulations pour pertes r\u00e9troactives": {
+ "account_number": "8994"
+ },
+ "account_number": "899"
+ },
+ "account_number": "89"
+ },
+ "root_type": "Expense"
+ },
+ "8-Comptes des autres charges et des autres produits (PRODUITS)": {
+ "Produits des cessions d\u2019immobilisations": {
+ "Immobilisations incorporelles": {
+ "account_number": "821"
+ },
+ "Immobilisations corporelles": {
+ "account_number": "822"
+ },
+ "Immobilisations financi\u00e8res": {
+ "account_number": "826"
+ },
+ "account_number": "82"
+ },
+ "Produits hors activit\u00e9s ordinaires": {
+ "Produits HAO constat\u00e9s": {
+ "account_number": "841"
+ },
+ "Produits li\u00e9s aux op\u00e9rations de restructuration": {
+ "account_number": "843"
+ },
+ "Indemnit\u00e9s et subventions HAO (entit\u00e9 agricole)": {
+ "account_number": "844"
+ },
+ "Dons et lib\u00e9ralit\u00e9s obtenus": {
+ "account_number": "845"
+ },
+ "Abandons de cr\u00e9ances obtenus": {
+ "account_number": "846"
+ },
+ "Produits li\u00e9s aux op\u00e9rations de liquidation": {
+ "account_number": "847"
+ },
+ "Transferts de charges HAO": {
+ "account_number": "848"
+ },
+ "Reprises de charges pour d\u00e9pr\u00e9ciations et provisions pour risques \u00e0 court terme HAO": {
+ "account_number": "849"
+ },
+ "account_number": "84"
+ },
+ "Reprises de charges, provisions et d\u00e9pr\u00e9ciations HAO": {
+ "Reprises de provisions r\u00e9glement\u00e9es": {
+ "account_number": "861"
+ },
+ "Reprises d\u2019amortissements HAO": {
+ "account_number": "862"
+ },
+ "Reprises de d\u00e9pr\u00e9ciations HAO": {
+ "account_number": "863"
+ },
+ "Reprises de provisions pour risques et charges HAO": {
+ "account_number": "864"
+ },
+ "Autres reprises HAO": {
+ "account_number": "868"
+ },
+ "account_number": "86"
+ },
+ "Subventions d\u2019\u00e9quilibre": {
+ "\u00c9tat": {
+ "account_number": "881"
+ },
+ "Collectivit\u00e9s publiques": {
+ "account_number": "884"
+ },
+ "Groupe": {
+ "account_number": "886"
+ },
+ "Autres": {
+ "account_number": "888"
+ },
+ "account_number": "88"
+ },
+ "root_type": "Income"
+ }
+ }
+}
\ No newline at end of file
diff --git a/erpnext/accounts/doctype/accounts_settings/accounts_settings.js b/erpnext/accounts/doctype/accounts_settings/accounts_settings.js
index 4f59085db0a..95332acdc28 100644
--- a/erpnext/accounts/doctype/accounts_settings/accounts_settings.js
+++ b/erpnext/accounts/doctype/accounts_settings/accounts_settings.js
@@ -12,7 +12,7 @@ frappe.ui.form.on("Accounts Settings", {
msg += " ";
msg += __("Please enable only if the understand the effects of enabling this.");
msg += "
";
- msg += "Do you still want to enable immutable ledger?";
+ msg += __("Do you still want to enable immutable ledger?");
frappe.confirm(
msg,
diff --git a/erpnext/accounts/doctype/accounts_settings/accounts_settings.json b/erpnext/accounts/doctype/accounts_settings/accounts_settings.json
index 98007e963ea..6250250a170 100644
--- a/erpnext/accounts/doctype/accounts_settings/accounts_settings.json
+++ b/erpnext/accounts/doctype/accounts_settings/accounts_settings.json
@@ -76,6 +76,7 @@
"reports_tab",
"remarks_section",
"general_ledger_remarks_length",
+ "ignore_is_opening_check_for_reporting",
"column_break_lvjk",
"receivable_payable_remarks_length",
"payment_request_settings",
@@ -515,6 +516,13 @@
"fieldname": "reconciliation_queue_size",
"fieldtype": "Int",
"label": "Reconciliation Queue Size"
+ },
+ {
+ "default": "0",
+ "description": "Ignores legacy Is Opening field in GL Entry that allows adding opening balance post the system is in use while generating reports",
+ "fieldname": "ignore_is_opening_check_for_reporting",
+ "fieldtype": "Check",
+ "label": "Ignore Is Opening check for reporting"
}
],
"icon": "icon-cog",
@@ -522,7 +530,7 @@
"index_web_pages_for_search": 1,
"issingle": 1,
"links": [],
- "modified": "2025-01-13 17:38:39.661320",
+ "modified": "2025-01-18 21:24:19.840745",
"modified_by": "Administrator",
"module": "Accounts",
"name": "Accounts Settings",
diff --git a/erpnext/accounts/doctype/accounts_settings/accounts_settings.py b/erpnext/accounts/doctype/accounts_settings/accounts_settings.py
index c2dafafc251..590422c6224 100644
--- a/erpnext/accounts/doctype/accounts_settings/accounts_settings.py
+++ b/erpnext/accounts/doctype/accounts_settings/accounts_settings.py
@@ -48,6 +48,7 @@ class AccountsSettings(Document):
frozen_accounts_modifier: DF.Link | None
general_ledger_remarks_length: DF.Int
ignore_account_closing_balance: DF.Check
+ ignore_is_opening_check_for_reporting: DF.Check
make_payment_via_journal_entry: DF.Check
merge_similar_account_heads: DF.Check
over_billing_allowance: DF.Currency
diff --git a/erpnext/accounts/doctype/subscription/subscription.py b/erpnext/accounts/doctype/subscription/subscription.py
index 9309950cce6..8cf08400490 100644
--- a/erpnext/accounts/doctype/subscription/subscription.py
+++ b/erpnext/accounts/doctype/subscription/subscription.py
@@ -114,10 +114,10 @@ class Subscription(Document):
if self.trial_period_end and getdate(self.trial_period_end) > getdate(self.start_date):
_current_invoice_start = add_days(self.trial_period_end, 1)
- elif self.trial_period_start and self.is_trialling():
- _current_invoice_start = self.trial_period_start
elif date:
_current_invoice_start = date
+ elif self.trial_period_start and self.is_trialling():
+ _current_invoice_start = self.trial_period_start
else:
_current_invoice_start = nowdate()
@@ -414,8 +414,8 @@ class Subscription(Document):
if frappe.db.get_value("Supplier", self.party, "tax_withholding_category"):
invoice.apply_tds = 1
- # Add party currency to invoice
- invoice.currency = get_party_account_currency(self.party_type, self.party, self.company)
+ # Add currency to invoice
+ invoice.currency = frappe.db.get_value("Subscription Plan", {"name": self.plans[0].plan}, "currency")
# Add dimensions in invoice for subscription:
accounting_dimensions = get_accounting_dimensions()
diff --git a/erpnext/accounts/doctype/subscription/test_subscription.py b/erpnext/accounts/doctype/subscription/test_subscription.py
index 8d4ec3dd084..b1e5653e8da 100644
--- a/erpnext/accounts/doctype/subscription/test_subscription.py
+++ b/erpnext/accounts/doctype/subscription/test_subscription.py
@@ -3,7 +3,7 @@
import frappe
-from frappe.tests.utils import FrappeTestCase
+from frappe.tests.utils import FrappeTestCase, change_settings
from frappe.utils.data import (
add_days,
add_months,
@@ -470,6 +470,28 @@ class TestSubscription(FrappeTestCase):
currency = frappe.db.get_value("Sales Invoice", subscription.invoices[0].name, "currency")
self.assertEqual(currency, "USD")
+ @change_settings(
+ "Accounts Settings",
+ {"allow_multi_currency_invoices_against_single_party_account": 1},
+ )
+ def test_multi_currency_subscription_with_default_company_currency(self):
+ party = "Test Subscription Customer Multi Currency"
+ frappe.db.set_value("Customer", party, "default_currency", "USD")
+ subscription = create_subscription(
+ start_date="2018-01-01",
+ generate_invoice_at="Beginning of the current subscription period",
+ plans=[{"plan": "_Test Plan Multicurrency", "qty": 1, "currency": "USD"}],
+ party=party,
+ )
+
+ subscription.process(posting_date="2018-01-01")
+ self.assertEqual(len(subscription.invoices), 1)
+ self.assertEqual(subscription.status, "Unpaid")
+
+ # Check the currency of the created invoice
+ currency = frappe.db.get_value("Sales Invoice", subscription.invoices[0].name, "currency")
+ self.assertEqual(currency, "USD")
+
def test_subscription_recovery(self):
"""Test if Subscription recovers when start/end date run out of sync with created invoices."""
subscription = create_subscription(
@@ -581,6 +603,12 @@ def create_parties():
customer.append("accounts", {"company": "_Test Company", "account": "_Test Receivable USD - _TC"})
customer.insert()
+ if not frappe.db.exists("Customer", "_Test Subscription Customer Multi Currency"):
+ customer = frappe.new_doc("Customer")
+ customer.customer_name = "Test Subscription Customer Multi Currency"
+ customer.default_currency = "USD"
+ customer.insert()
+
if not frappe.db.exists("Customer", "_Test Subscription Customer John Doe"):
customer = frappe.new_doc("Customer")
customer.customer_name = "_Test Subscription Customer John Doe"
diff --git a/erpnext/accounts/doctype/tax_withholding_category/tax_withholding_category.py b/erpnext/accounts/doctype/tax_withholding_category/tax_withholding_category.py
index 325fefed804..53a2e279a4d 100644
--- a/erpnext/accounts/doctype/tax_withholding_category/tax_withholding_category.py
+++ b/erpnext/accounts/doctype/tax_withholding_category/tax_withholding_category.py
@@ -156,6 +156,9 @@ def get_party_tax_withholding_details(inv, tax_withholding_category=None):
}
)
+ if cint(tax_details.round_off_tax_amount):
+ inv.round_off_applicable_accounts_for_tax_withholding = tax_details.account_head
+
if inv.doctype == "Purchase Invoice":
return tax_row, tax_deducted_on_advances, voucher_wise_amount
else:
@@ -302,6 +305,10 @@ def get_tax_amount(party_type, parties, inv, tax_details, posting_date, pan_no=N
tax_amount = 0
if party_type == "Supplier":
+ # if tds account is changed.
+ if not tax_deducted:
+ tax_deducted = is_tax_deducted_on_the_basis_of_inv(vouchers)
+
ldc = get_lower_deduction_certificate(inv.company, posting_date, tax_details, pan_no)
if tax_deducted:
net_total = inv.tax_withholding_net_total
@@ -336,6 +343,18 @@ def get_tax_amount(party_type, parties, inv, tax_details, posting_date, pan_no=N
return tax_amount, tax_deducted, tax_deducted_on_advances, voucher_wise_amount
+def is_tax_deducted_on_the_basis_of_inv(vouchers):
+ return frappe.db.exists(
+ "Purchase Taxes and Charges",
+ {
+ "parent": ["in", vouchers],
+ "is_tax_withholding_account": 1,
+ "parenttype": "Purchase Invoice",
+ "base_tax_amount_after_discount_amount": [">", 0],
+ },
+ )
+
+
def get_invoice_vouchers(parties, tax_details, company, party_type="Supplier"):
doctype = "Purchase Invoice" if party_type == "Supplier" else "Sales Invoice"
field = (
diff --git a/erpnext/accounts/doctype/tax_withholding_category/test_tax_withholding_category.py b/erpnext/accounts/doctype/tax_withholding_category/test_tax_withholding_category.py
index f9f34380d55..f2ebfc60cd7 100644
--- a/erpnext/accounts/doctype/tax_withholding_category/test_tax_withholding_category.py
+++ b/erpnext/accounts/doctype/tax_withholding_category/test_tax_withholding_category.py
@@ -61,6 +61,49 @@ class TestTaxWithholdingCategory(FrappeTestCase):
for d in reversed(invoices):
d.cancel()
+ def test_tds_with_account_changed(self):
+ frappe.db.set_value(
+ "Supplier", "Test TDS Supplier", "tax_withholding_category", "Multi Account TDS Category"
+ )
+ invoices = []
+
+ # create invoices for lower than single threshold tax rate
+ for _ in range(2):
+ pi = create_purchase_invoice(supplier="Test TDS Supplier")
+ pi.submit()
+ invoices.append(pi)
+
+ # create another invoice whose total when added to previously created invoice,
+ # surpasses cumulative threshhold
+ pi = create_purchase_invoice(supplier="Test TDS Supplier")
+ pi.submit()
+
+ # assert equal tax deduction on total invoice amount until now
+ self.assertEqual(pi.taxes_and_charges_deducted, 3000)
+ self.assertEqual(pi.grand_total, 7000)
+ invoices.append(pi)
+
+ # account changed
+
+ frappe.db.set_value(
+ "Tax Withholding Account",
+ {"parent": "Multi Account TDS Category"},
+ "account",
+ "_Test Account VAT - _TC",
+ )
+
+ # TDS should be on invoice only even though account is changed
+ pi = create_purchase_invoice(supplier="Test TDS Supplier", rate=5000)
+ pi.submit()
+
+ # assert equal tax deduction on total invoice amount until now
+ self.assertEqual(pi.taxes_and_charges_deducted, 500)
+ invoices.append(pi)
+
+ # delete invoices to avoid clashing
+ for d in reversed(invoices):
+ d.cancel()
+
def test_single_threshold_tds(self):
invoices = []
frappe.db.set_value(
@@ -1061,6 +1104,16 @@ def create_tax_withholding_category_records():
consider_party_ledger_amount=1,
)
+ create_tax_withholding_category(
+ category_name="Multi Account TDS Category",
+ rate=10,
+ from_date=from_date,
+ to_date=to_date,
+ account="TDS - _TC",
+ single_threshold=0,
+ cumulative_threshold=30000,
+ )
+
def create_tax_withholding_category(
category_name,
diff --git a/erpnext/accounts/party.py b/erpnext/accounts/party.py
index 396c814dff6..0df9dcb0683 100644
--- a/erpnext/accounts/party.py
+++ b/erpnext/accounts/party.py
@@ -676,7 +676,7 @@ def set_taxes(
):
from erpnext.accounts.doctype.tax_rule.tax_rule import get_party_details, get_tax_template
- args = {party_type.lower(): party, "company": company}
+ args = {frappe.scrub(party_type): party, "company": company}
if tax_category:
args["tax_category"] = tax_category
@@ -696,10 +696,10 @@ def set_taxes(
else:
args.update(get_party_details(party, party_type))
- if party_type in ("Customer", "Lead", "Prospect"):
+ if party_type in ("Customer", "Lead", "Prospect", "CRM Deal"):
args.update({"tax_type": "Sales"})
- if party_type in ["Lead", "Prospect"]:
+ if party_type in ["Lead", "Prospect", "CRM Deal"]:
args["customer"] = None
del args[frappe.scrub(party_type)]
else:
diff --git a/erpnext/accounts/report/financial_statements.py b/erpnext/accounts/report/financial_statements.py
index c653ae1b38f..2ff6f589509 100644
--- a/erpnext/accounts/report/financial_statements.py
+++ b/erpnext/accounts/report/financial_statements.py
@@ -510,12 +510,16 @@ def get_accounting_entries(
.where(gl_entry.company == filters.company)
)
+ ignore_is_opening = frappe.db.get_single_value(
+ "Accounts Settings", "ignore_is_opening_check_for_reporting"
+ )
+
if doctype == "GL Entry":
query = query.select(gl_entry.posting_date, gl_entry.is_opening, gl_entry.fiscal_year)
query = query.where(gl_entry.is_cancelled == 0)
query = query.where(gl_entry.posting_date <= to_date)
- if ignore_opening_entries:
+ if ignore_opening_entries and not ignore_is_opening:
query = query.where(gl_entry.is_opening == "No")
else:
query = query.select(gl_entry.closing_date.as_("posting_date"))
diff --git a/erpnext/accounts/report/general_ledger/general_ledger.py b/erpnext/accounts/report/general_ledger/general_ledger.py
index 69e3d241f12..ed16892a36e 100644
--- a/erpnext/accounts/report/general_ledger/general_ledger.py
+++ b/erpnext/accounts/report/general_ledger/general_ledger.py
@@ -208,6 +208,10 @@ def get_gl_entries(filters, accounting_dimensions):
def get_conditions(filters):
conditions = []
+ ignore_is_opening = frappe.db.get_single_value(
+ "Accounts Settings", "ignore_is_opening_check_for_reporting"
+ )
+
if filters.get("account"):
filters.account = get_accounts_with_children(filters.account)
if filters.account:
@@ -270,9 +274,15 @@ def get_conditions(filters):
or filters.get("party")
or filters.get("group_by") in ["Group by Account", "Group by Party"]
):
- conditions.append("(posting_date >=%(from_date)s or is_opening = 'Yes')")
+ if not ignore_is_opening:
+ conditions.append("(posting_date >=%(from_date)s or is_opening = 'Yes')")
+ else:
+ conditions.append("posting_date >=%(from_date)s")
- conditions.append("(posting_date <=%(to_date)s or is_opening = 'Yes')")
+ if not ignore_is_opening:
+ conditions.append("(posting_date <=%(to_date)s or is_opening = 'Yes')")
+ else:
+ conditions.append("posting_date <=%(to_date)s")
if filters.get("project"):
conditions.append("project in %(project)s")
diff --git a/erpnext/accounts/report/trial_balance/trial_balance.json b/erpnext/accounts/report/trial_balance/trial_balance.json
index 8ed96a7161a..af586f7f17d 100644
--- a/erpnext/accounts/report/trial_balance/trial_balance.json
+++ b/erpnext/accounts/report/trial_balance/trial_balance.json
@@ -14,14 +14,14 @@
"owner": "Administrator",
"ref_doctype": "GL Entry",
"report_name": "Trial Balance",
- "report_type": "Script Report",
+ "report_type": "Script Report",
"roles": [
{
"role": "Accounts User"
- },
+ },
{
"role": "Accounts Manager"
- },
+ },
{
"role": "Auditor"
}
diff --git a/erpnext/accounts/report/trial_balance/trial_balance.py b/erpnext/accounts/report/trial_balance/trial_balance.py
index 8ca850f301e..9d1b86ebcdc 100644
--- a/erpnext/accounts/report/trial_balance/trial_balance.py
+++ b/erpnext/accounts/report/trial_balance/trial_balance.py
@@ -89,6 +89,10 @@ def get_data(filters):
)
company_currency = filters.presentation_currency or erpnext.get_company_currency(filters.company)
+ ignore_is_opening = frappe.db.get_single_value(
+ "Accounts Settings", "ignore_is_opening_check_for_reporting"
+ )
+
if not accounts:
return None
@@ -96,7 +100,7 @@ def get_data(filters):
gl_entries_by_account = {}
- opening_balances = get_opening_balances(filters)
+ opening_balances = get_opening_balances(filters, ignore_is_opening)
# add filter inside list so that the query in financial_statements.py doesn't break
if filters.project:
@@ -114,7 +118,13 @@ def get_data(filters):
ignore_opening_entries=True,
)
- calculate_values(accounts, gl_entries_by_account, opening_balances, filters.get("show_net_values"))
+ calculate_values(
+ accounts,
+ gl_entries_by_account,
+ opening_balances,
+ filters.get("show_net_values"),
+ ignore_is_opening=ignore_is_opening,
+ )
accumulate_values_into_parents(accounts, accounts_by_name)
data = prepare_data(accounts, filters, parent_children_map, company_currency)
@@ -125,15 +135,15 @@ def get_data(filters):
return data
-def get_opening_balances(filters):
- balance_sheet_opening = get_rootwise_opening_balances(filters, "Balance Sheet")
- pl_opening = get_rootwise_opening_balances(filters, "Profit and Loss")
+def get_opening_balances(filters, ignore_is_opening):
+ balance_sheet_opening = get_rootwise_opening_balances(filters, "Balance Sheet", ignore_is_opening)
+ pl_opening = get_rootwise_opening_balances(filters, "Profit and Loss", ignore_is_opening)
balance_sheet_opening.update(pl_opening)
return balance_sheet_opening
-def get_rootwise_opening_balances(filters, report_type):
+def get_rootwise_opening_balances(filters, report_type, ignore_is_opening):
gle = []
last_period_closing_voucher = ""
@@ -159,16 +169,24 @@ def get_rootwise_opening_balances(filters, report_type):
report_type,
accounting_dimensions,
period_closing_voucher=last_period_closing_voucher[0].name,
+ ignore_is_opening=ignore_is_opening,
)
# Report getting generate from the mid of a fiscal year
if getdate(last_period_closing_voucher[0].period_end_date) < getdate(add_days(filters.from_date, -1)):
start_date = add_days(last_period_closing_voucher[0].period_end_date, 1)
gle += get_opening_balance(
- "GL Entry", filters, report_type, accounting_dimensions, start_date=start_date
+ "GL Entry",
+ filters,
+ report_type,
+ accounting_dimensions,
+ start_date=start_date,
+ ignore_is_opening=ignore_is_opening,
)
else:
- gle = get_opening_balance("GL Entry", filters, report_type, accounting_dimensions)
+ gle = get_opening_balance(
+ "GL Entry", filters, report_type, accounting_dimensions, ignore_is_opening=ignore_is_opening
+ )
opening = frappe._dict()
for d in gle:
@@ -187,7 +205,13 @@ def get_rootwise_opening_balances(filters, report_type):
def get_opening_balance(
- doctype, filters, report_type, accounting_dimensions, period_closing_voucher=None, start_date=None
+ doctype,
+ filters,
+ report_type,
+ accounting_dimensions,
+ period_closing_voucher=None,
+ start_date=None,
+ ignore_is_opening=0,
):
closing_balance = frappe.qb.DocType(doctype)
account = frappe.qb.DocType("Account")
@@ -223,11 +247,16 @@ def get_opening_balance(
(closing_balance.posting_date >= start_date)
& (closing_balance.posting_date < filters.from_date)
)
- opening_balance = opening_balance.where(closing_balance.is_opening == "No")
+
+ if not ignore_is_opening:
+ opening_balance = opening_balance.where(closing_balance.is_opening == "No")
else:
- opening_balance = opening_balance.where(
- (closing_balance.posting_date < filters.from_date) | (closing_balance.is_opening == "Yes")
- )
+ if not ignore_is_opening:
+ opening_balance = opening_balance.where(
+ (closing_balance.posting_date < filters.from_date) | (closing_balance.is_opening == "Yes")
+ )
+ else:
+ opening_balance = opening_balance.where(closing_balance.posting_date < filters.from_date)
if doctype == "GL Entry":
opening_balance = opening_balance.where(closing_balance.is_cancelled == 0)
@@ -298,7 +327,7 @@ def get_opening_balance(
return gle
-def calculate_values(accounts, gl_entries_by_account, opening_balances, show_net_values):
+def calculate_values(accounts, gl_entries_by_account, opening_balances, show_net_values, ignore_is_opening=0):
init = {
"opening_debit": 0.0,
"opening_credit": 0.0,
@@ -316,7 +345,7 @@ def calculate_values(accounts, gl_entries_by_account, opening_balances, show_net
d["opening_credit"] = opening_balances.get(d.name, {}).get("opening_credit", 0)
for entry in gl_entries_by_account.get(d.name, []):
- if cstr(entry.is_opening) != "Yes":
+ if cstr(entry.is_opening) != "Yes" or ignore_is_opening:
d["debit"] += flt(entry.debit)
d["credit"] += flt(entry.credit)
diff --git a/erpnext/controllers/sales_and_purchase_return.py b/erpnext/controllers/sales_and_purchase_return.py
index 5c8f5a6fbd7..4d44f493b1d 100644
--- a/erpnext/controllers/sales_and_purchase_return.py
+++ b/erpnext/controllers/sales_and_purchase_return.py
@@ -110,7 +110,7 @@ def validate_returned_items(doc):
for d in doc.get("items"):
key = d.item_code
raise_exception = False
- if doc.doctype in ["Purchase Receipt", "Purchase Invoice", "Sales Invoice"]:
+ if doc.doctype in ["Purchase Receipt", "Purchase Invoice", "Sales Invoice", "POS Invoice"]:
field = frappe.scrub(doc.doctype) + "_item"
if d.get(field):
key = (d.item_code, d.get(field))
@@ -259,7 +259,7 @@ def get_already_returned_items(doc):
)
data = frappe.db.sql(
f"""
- select {column}, {field}
+ select {column}, child.{field}
from
`tab{doc.doctype} Item` child, `tab{doc.doctype}` par
where
@@ -1020,7 +1020,7 @@ def get_serial_and_batch_bundle(field, doctype, reference_ids, is_rejected=False
def filter_serial_batches(parent_doc, data, row, warehouse_field=None, qty_field=None):
if not qty_field:
- qty_field = "qty"
+ qty_field = "stock_qty"
if not warehouse_field:
warehouse_field = "warehouse"
@@ -1109,7 +1109,7 @@ def make_serial_batch_bundle_for_return(data, child_doc, parent_doc, warehouse_f
warehouse_field = "warehouse"
if not qty_field:
- qty_field = "qty"
+ qty_field = "stock_qty"
warehouse = child_doc.get(warehouse_field)
if parent_doc.get("is_internal_customer"):
diff --git a/erpnext/controllers/taxes_and_totals.py b/erpnext/controllers/taxes_and_totals.py
index 8fecb177295..b6315df3246 100644
--- a/erpnext/controllers/taxes_and_totals.py
+++ b/erpnext/controllers/taxes_and_totals.py
@@ -30,6 +30,11 @@ class calculate_taxes_and_totals:
"Accounts Settings", "round_row_wise_tax"
)
+ if doc.get("round_off_applicable_accounts_for_tax_withholding"):
+ frappe.flags.round_off_applicable_accounts.append(
+ doc.round_off_applicable_accounts_for_tax_withholding
+ )
+
self._items = self.filter_rows() if self.doc.doctype == "Quotation" else self.doc.get("items")
get_round_off_applicable_accounts(self.doc.company, frappe.flags.round_off_applicable_accounts)
diff --git a/erpnext/crm/doctype/crm_settings/crm_settings.json b/erpnext/crm/doctype/crm_settings/crm_settings.json
index 26a07d2e859..f9dc3902c8f 100644
--- a/erpnext/crm/doctype/crm_settings/crm_settings.json
+++ b/erpnext/crm/doctype/crm_settings/crm_settings.json
@@ -17,7 +17,9 @@
"quotation_section",
"default_valid_till",
"section_break_13",
- "carry_forward_communication_and_comments"
+ "carry_forward_communication_and_comments",
+ "column_break_junk",
+ "update_timestamp_on_new_communication"
],
"fields": [
{
@@ -77,7 +79,7 @@
{
"fieldname": "section_break_13",
"fieldtype": "Section Break",
- "label": "Other Settings"
+ "label": "Activity"
},
{
"default": "0",
@@ -85,13 +87,24 @@
"fieldname": "carry_forward_communication_and_comments",
"fieldtype": "Check",
"label": "Carry Forward Communication and Comments"
+ },
+ {
+ "fieldname": "column_break_junk",
+ "fieldtype": "Column Break"
+ },
+ {
+ "default": "0",
+ "description": "Update the modified timestamp on new communications received in Lead & Opportunity.",
+ "fieldname": "update_timestamp_on_new_communication",
+ "fieldtype": "Check",
+ "label": "Update timestamp on new communication"
}
],
"icon": "fa fa-cog",
"index_web_pages_for_search": 1,
"issingle": 1,
"links": [],
- "modified": "2022-06-06 11:22:08.464253",
+ "modified": "2025-01-16 16:12:14.889455",
"modified_by": "Administrator",
"module": "CRM",
"name": "CRM Settings",
diff --git a/erpnext/crm/doctype/crm_settings/crm_settings.py b/erpnext/crm/doctype/crm_settings/crm_settings.py
index 499a6d723d3..23992043145 100644
--- a/erpnext/crm/doctype/crm_settings/crm_settings.py
+++ b/erpnext/crm/doctype/crm_settings/crm_settings.py
@@ -20,6 +20,7 @@ class CRMSettings(Document):
carry_forward_communication_and_comments: DF.Check
close_opportunity_after_days: DF.Int
default_valid_till: DF.Data | None
+ update_timestamp_on_new_communication: DF.Check
# end: auto-generated types
def validate(self):
diff --git a/erpnext/crm/utils.py b/erpnext/crm/utils.py
index c543c387c03..eb784c28ca7 100644
--- a/erpnext/crm/utils.py
+++ b/erpnext/crm/utils.py
@@ -84,6 +84,20 @@ def link_communications_with_prospect(communication, method):
row.db_update()
+def update_modified_timestamp(communication, method):
+ if communication.reference_doctype and communication.reference_name:
+ if communication.sent_or_received == "Received" and frappe.db.get_single_value(
+ "CRM Settings", "update_timestamp_on_new_communication"
+ ):
+ frappe.db.set_value(
+ dt=communication.reference_doctype,
+ dn=communication.reference_name,
+ field="modified",
+ val=now(),
+ update_modified=False,
+ )
+
+
def get_linked_prospect(reference_doctype, reference_name):
prospect = None
if reference_doctype == "Lead":
diff --git a/erpnext/erpnext_integrations/doctype/plaid_settings/plaid_settings.js b/erpnext/erpnext_integrations/doctype/plaid_settings/plaid_settings.js
index 3c72f2cbab5..04215e92234 100644
--- a/erpnext/erpnext_integrations/doctype/plaid_settings/plaid_settings.js
+++ b/erpnext/erpnext_integrations/doctype/plaid_settings/plaid_settings.js
@@ -29,7 +29,7 @@ frappe.ui.form.on("Plaid Settings", {
"Bank Transaction",
"",
true,
- "Bank Transaction"
+ __("Bank Transaction")
);
frappe.msgprint({
diff --git a/erpnext/hooks.py b/erpnext/hooks.py
index d5c43f5060d..653679bfb56 100644
--- a/erpnext/hooks.py
+++ b/erpnext/hooks.py
@@ -351,7 +351,10 @@ doc_events = {
"erpnext.support.doctype.service_level_agreement.service_level_agreement.on_communication_update",
"erpnext.support.doctype.issue.issue.set_first_response_time",
],
- "after_insert": "erpnext.crm.utils.link_communications_with_prospect",
+ "after_insert": [
+ "erpnext.crm.utils.link_communications_with_prospect",
+ "erpnext.crm.utils.update_modified_timestamp",
+ ],
},
"Event": {
"after_insert": "erpnext.crm.utils.link_events_with_prospect",
diff --git a/erpnext/manufacturing/doctype/blanket_order/blanket_order.py b/erpnext/manufacturing/doctype/blanket_order/blanket_order.py
index 26fce935abb..988dce7122a 100644
--- a/erpnext/manufacturing/doctype/blanket_order/blanket_order.py
+++ b/erpnext/manufacturing/doctype/blanket_order/blanket_order.py
@@ -43,6 +43,7 @@ class BlanketOrder(Document):
def validate(self):
self.validate_dates()
self.validate_duplicate_items()
+ self.validate_item_qty()
self.set_party_item_code()
def validate_dates(self):
@@ -117,6 +118,11 @@ class BlanketOrder(Document):
for d in self.items:
d.db_set("ordered_qty", item_ordered_qty.get(d.item_code, 0))
+ def validate_item_qty(self):
+ for d in self.items:
+ if d.qty < 0:
+ frappe.throw(_("Row {0}: Quantity cannot be negative.").format(d.idx))
+
@frappe.whitelist()
def make_order(source_name):
@@ -148,7 +154,7 @@ def make_order(source_name):
"doctype": doctype + " Item",
"field_map": {"rate": "blanket_order_rate", "parent": "blanket_order"},
"postprocess": update_item,
- "condition": lambda item: (flt(item.qty) - flt(item.ordered_qty)) > 0,
+ "condition": lambda item: not (flt(item.qty)) or (flt(item.qty) - flt(item.ordered_qty)) > 0,
},
},
)
@@ -186,7 +192,7 @@ def validate_against_blanket_order(order_doc):
if item.item_code in item_data:
remaining_qty = item.qty - item.ordered_qty
allowed_qty = remaining_qty + (remaining_qty * (allowance / 100))
- if allowed_qty < item_data[item.item_code]:
+ if item.qty and allowed_qty < item_data[item.item_code]:
frappe.throw(
_(
"Item {0} cannot be ordered more than {1} against Blanket Order {2}."
diff --git a/erpnext/manufacturing/doctype/bom/bom.py b/erpnext/manufacturing/doctype/bom/bom.py
index 78b95f2c80c..6b2dd77c471 100644
--- a/erpnext/manufacturing/doctype/bom/bom.py
+++ b/erpnext/manufacturing/doctype/bom/bom.py
@@ -1549,6 +1549,9 @@ def get_scrap_items_from_sub_assemblies(bom_no, company, qty, scrap_items=None):
fields=["bom_no", "qty"],
order_by="idx asc",
)
+ # fetch Scrap Items for Parent Bom
+ items = get_bom_items_as_dict(bom_no, company, qty=qty, fetch_exploded=0, fetch_scrap_items=1)
+ scrap_items.update(items)
for row in bom_items:
if not row.bom_no:
diff --git a/erpnext/manufacturing/doctype/bom/test_bom.py b/erpnext/manufacturing/doctype/bom/test_bom.py
index 396a0b107d5..83e722cce50 100644
--- a/erpnext/manufacturing/doctype/bom/test_bom.py
+++ b/erpnext/manufacturing/doctype/bom/test_bom.py
@@ -755,6 +755,19 @@ class TestBOM(FrappeTestCase):
self.assertTrue("_Test RM Item 2 Fixed Asset Item" not in items)
self.assertTrue("_Test RM Item 3 Manufacture Item" in items)
+ def test_get_scrap_items_from_sub_assemblies(self):
+ from erpnext.manufacturing.doctype.bom.bom import get_scrap_items_from_sub_assemblies
+
+ bom = frappe.copy_doc(test_records[1])
+ bom.insert(ignore_mandatory=True)
+
+ bom_scraped_items = [i.get("item_code") for i in bom.get("scrap_items", [])]
+
+ # get scrapted items for parent bom
+ scraped_items = get_scrap_items_from_sub_assemblies(bom.name, bom.company, 2, None)
+ for item_code in scraped_items.keys():
+ self.assertIn(item_code, bom_scraped_items, f"Item {item_code} not found in BOM scrap items")
+
def test_bom_raw_materials_stock_uom(self):
rm_item = make_item(
properties={"is_stock_item": 1, "valuation_rate": 1000.0, "stock_uom": "Nos"}
diff --git a/erpnext/manufacturing/doctype/bom_creator/bom_creator.py b/erpnext/manufacturing/doctype/bom_creator/bom_creator.py
index 4062235a32e..45ce95b6d58 100644
--- a/erpnext/manufacturing/doctype/bom_creator/bom_creator.py
+++ b/erpnext/manufacturing/doctype/bom_creator/bom_creator.py
@@ -204,7 +204,7 @@ class BOMCreator(Document):
for field, label in fields.items():
if not self.get(field):
- frappe.throw(_("Please set {0} in BOM Creator {1}").format(label, self.name))
+ frappe.throw(_("Please set {0} in BOM Creator {1}").format(_(label), self.name))
def on_submit(self):
self.enqueue_create_boms()
@@ -365,12 +365,6 @@ def get_children(doctype=None, parent=None, **kwargs):
return frappe.get_all("BOM Creator Item", fields=fields, filters=query_filters, order_by="idx")
-def get_parent_row_no(doc, name):
- for row in doc.items:
- if row.name == name:
- return row.idx
-
-
@frappe.whitelist()
def add_item(**kwargs):
if isinstance(kwargs, str):
@@ -418,6 +412,8 @@ def add_sub_assembly(**kwargs):
parent_row_no = ""
if not kwargs.convert_to_sub_assembly:
item_info = get_item_details(bom_item.item_code)
+ parent_row_no = get_parent_row_no(doc, kwargs.fg_reference_id)
+
item_row = doc.append(
"items",
{
@@ -426,6 +422,7 @@ def add_sub_assembly(**kwargs):
"uom": item_info.stock_uom,
"fg_item": kwargs.fg_item,
"conversion_factor": 1,
+ "parent_row_no": parent_row_no,
"fg_reference_id": name,
"stock_qty": bom_item.qty,
"do_not_explode": 1,
@@ -437,9 +434,7 @@ def add_sub_assembly(**kwargs):
parent_row_no = item_row.idx
name = ""
else:
- parent_row_no = [row.idx for row in doc.items if row.name == kwargs.fg_reference_id]
- if parent_row_no:
- parent_row_no = parent_row_no[0]
+ parent_row_no = get_parent_row_no(doc, kwargs.fg_reference_id)
for row in bom_item.get("items"):
row = frappe._dict(row)
@@ -471,6 +466,14 @@ def get_item_details(item_code):
)
+def get_parent_row_no(doc, name):
+ for row in doc.items:
+ if row.name == name:
+ return row.idx
+
+ frappe.msgprint(_("Parent Row No not found for {0}").format(name))
+
+
@frappe.whitelist()
def delete_node(**kwargs):
if isinstance(kwargs, str):
diff --git a/erpnext/manufacturing/doctype/manufacturing_settings/manufacturing_settings.json b/erpnext/manufacturing/doctype/manufacturing_settings/manufacturing_settings.json
index f92df9894a9..4f588b8d231 100644
--- a/erpnext/manufacturing/doctype/manufacturing_settings/manufacturing_settings.json
+++ b/erpnext/manufacturing/doctype/manufacturing_settings/manufacturing_settings.json
@@ -37,7 +37,7 @@
"capacity_planning_for_days",
"mins_between_operations",
"other_settings_section",
- "set_op_cost_and_scrape_from_sub_assemblies",
+ "set_op_cost_and_scrap_from_sub_assemblies",
"column_break_23",
"make_serial_no_batch_from_work_order"
],
@@ -202,13 +202,6 @@
"fieldtype": "Check",
"label": "Allow Excess Material Transfer"
},
- {
- "default": "0",
- "description": "In the case of 'Use Multi-Level BOM' in a work order, if the user wishes to add sub-assembly costs to Finished Goods items without using a job card as well the scrap items, then this option needs to be enable.",
- "fieldname": "set_op_cost_and_scrape_from_sub_assemblies",
- "fieldtype": "Check",
- "label": "Set Operating Cost / Scrap Items From Sub-assemblies"
- },
{
"default": "0",
"depends_on": "eval: doc.material_consumption",
@@ -243,13 +236,20 @@
"fieldname": "validate_components_quantities_per_bom",
"fieldtype": "Check",
"label": "Validate Components and Quantities Per BOM"
+ },
+ {
+ "default": "0",
+ "description": "To include sub-assembly costs and scrap items in Finished Goods on a work order without using a job card, when the 'Use Multi-Level BOM' option is enabled.",
+ "fieldname": "set_op_cost_and_scrap_from_sub_assemblies",
+ "fieldtype": "Check",
+ "label": "Set Operating Cost / Scrap Items From Sub-assemblies"
}
],
"icon": "icon-wrench",
"index_web_pages_for_search": 1,
"issingle": 1,
"links": [],
- "modified": "2025-01-09 16:02:23.326763",
+ "modified": "2025-01-13 12:07:03.089977",
"modified_by": "Administrator",
"module": "Manufacturing",
"name": "Manufacturing Settings",
diff --git a/erpnext/manufacturing/doctype/manufacturing_settings/manufacturing_settings.py b/erpnext/manufacturing/doctype/manufacturing_settings/manufacturing_settings.py
index cb2916c8ac5..04aebf23743 100644
--- a/erpnext/manufacturing/doctype/manufacturing_settings/manufacturing_settings.py
+++ b/erpnext/manufacturing/doctype/manufacturing_settings/manufacturing_settings.py
@@ -34,7 +34,7 @@ class ManufacturingSettings(Document):
mins_between_operations: DF.Int
overproduction_percentage_for_sales_order: DF.Percent
overproduction_percentage_for_work_order: DF.Percent
- set_op_cost_and_scrape_from_sub_assemblies: DF.Check
+ set_op_cost_and_scrap_from_sub_assemblies: DF.Check
update_bom_costs_automatically: DF.Check
validate_components_quantities_per_bom: DF.Check
# end: auto-generated types
diff --git a/erpnext/manufacturing/doctype/work_order/test_work_order.py b/erpnext/manufacturing/doctype/work_order/test_work_order.py
index 307981f4294..f94e4a56c7c 100644
--- a/erpnext/manufacturing/doctype/work_order/test_work_order.py
+++ b/erpnext/manufacturing/doctype/work_order/test_work_order.py
@@ -2091,7 +2091,7 @@ class TestWorkOrder(FrappeTestCase):
def test_op_cost_and_scrap_based_on_sub_assemblies(self):
# Make Sub Assembly BOM 1
- frappe.db.set_single_value("Manufacturing Settings", "set_op_cost_and_scrape_from_sub_assemblies", 1)
+ frappe.db.set_single_value("Manufacturing Settings", "set_op_cost_and_scrap_from_sub_assemblies", 1)
items = {
"Test Final FG Item": 0,
@@ -2132,7 +2132,7 @@ class TestWorkOrder(FrappeTestCase):
for row in se_doc.additional_costs:
self.assertEqual(row.amount, 3000)
- frappe.db.set_single_value("Manufacturing Settings", "set_op_cost_and_scrape_from_sub_assemblies", 0)
+ frappe.db.set_single_value("Manufacturing Settings", "set_op_cost_and_scrap_from_sub_assemblies", 0)
@change_settings(
"Manufacturing Settings", {"material_consumption": 1, "get_rm_cost_from_consumption_entry": 1}
@@ -2501,6 +2501,53 @@ class TestWorkOrder(FrappeTestCase):
manufacture_entry = frappe.get_doc(make_stock_entry(wo.name, "Manufacture", 10))
self.assertEqual(manufacture_entry.items[0].s_warehouse, "Stores - _TC")
+ def test_serial_no_status_for_stock_entry(self):
+ items = {
+ "Finished Good Test Item 1": {"is_stock_item": 1},
+ "_Test RM Item with Serial No": {
+ "is_stock_item": 1,
+ "has_serial_no": 1,
+ "serial_no_series": "SN-FCG-NO-.####",
+ },
+ }
+ for item, properties in items.items():
+ make_item(item, properties)
+
+ fg_item = "Finished Good Test Item 1"
+ rec_se = test_stock_entry.make_stock_entry(
+ item_code="_Test RM Item with Serial No", target="_Test Warehouse - _TC", qty=4, basic_rate=100
+ )
+
+ if not frappe.db.get_value("BOM", {"item": fg_item, "docstatus": 1}):
+ bom = make_bom(
+ item=fg_item,
+ rate=1000,
+ raw_materials=["_Test RM Item with Serial No"],
+ do_not_save=True,
+ )
+ bom.rm_cost_as_per = "Price List" # non stock item won't have valuation rate
+ bom.buying_price_list = "_Test Price List India"
+ bom.currency = "INR"
+ bom.save()
+
+ wo = make_wo_order_test_record(
+ production_item=fg_item, skip_transfer=1, source_warehouse="_Test Warehouse - _TC"
+ )
+
+ ste = frappe.get_doc(make_stock_entry(wo.name, "Manufacture", 4))
+ ste.items[0].use_serial_batch_fields = 1
+ ste.items[0].serial_no = "\n".join(
+ get_serial_nos_from_bundle(rec_se.items[0].serial_and_batch_bundle)
+ )
+ ste.insert()
+ ste.submit()
+
+ ste.reload()
+ serial_nos = get_serial_nos_from_bundle(ste.items[0].serial_and_batch_bundle)
+ for row in serial_nos:
+ status = frappe.db.get_value("Serial No", row, "status")
+ self.assertEqual(status, "Consumed")
+
def make_operation(**kwargs):
kwargs = frappe._dict(kwargs)
diff --git a/erpnext/manufacturing/doctype/work_order/work_order.py b/erpnext/manufacturing/doctype/work_order/work_order.py
index 8a324cf7acb..515520b4810 100644
--- a/erpnext/manufacturing/doctype/work_order/work_order.py
+++ b/erpnext/manufacturing/doctype/work_order/work_order.py
@@ -348,7 +348,7 @@ class WorkOrder(Document):
if flt(self.material_transferred_for_manufacturing) > 0:
status = "In Process"
- total_qty = flt(self.produced_qty) + flt(self.process_loss_qty)
+ total_qty = flt(flt(self.produced_qty) + flt(self.process_loss_qty), self.precision("qty"))
if flt(total_qty) >= flt(self.qty):
status = "Completed"
else:
diff --git a/erpnext/patches.txt b/erpnext/patches.txt
index ad8400da318..f0cc713ba0b 100644
--- a/erpnext/patches.txt
+++ b/erpnext/patches.txt
@@ -315,7 +315,7 @@ erpnext.patches.v15_0.update_asset_value_for_manual_depr_entries
erpnext.patches.v15_0.update_gpa_and_ndb_for_assdeprsch
erpnext.patches.v14_0.create_accounting_dimensions_for_closing_balance
erpnext.patches.v14_0.set_period_start_end_date_in_pcv
-erpnext.patches.v14_0.update_closing_balances #08-11-2024
+erpnext.patches.v14_0.update_closing_balances #20-12-2024
execute:frappe.db.set_single_value("Accounts Settings", "merge_similar_account_heads", 0)
erpnext.patches.v14_0.update_reference_type_in_journal_entry_accounts
erpnext.patches.v14_0.update_subscription_details
@@ -387,5 +387,6 @@ erpnext.patches.v15_0.set_is_exchange_gain_loss_in_payment_entry_deductions
erpnext.patches.v15_0.enable_allow_existing_serial_no
erpnext.patches.v15_0.update_cc_in_process_statement_of_accounts
erpnext.patches.v15_0.update_asset_status_to_work_in_progress
+erpnext.patches.v15_0.rename_manufacturing_settings_field
erpnext.patches.v15_0.migrate_checkbox_to_select_for_reconciliation_effect
erpnext.patches.v15_0.sync_auto_reconcile_config
diff --git a/erpnext/patches/v14_0/update_closing_balances.py b/erpnext/patches/v14_0/update_closing_balances.py
index 31c7e85d875..e6544485252 100644
--- a/erpnext/patches/v14_0/update_closing_balances.py
+++ b/erpnext/patches/v14_0/update_closing_balances.py
@@ -1,6 +1,7 @@
# Copyright (c) 2023, Frappe Technologies Pvt. Ltd. and Contributors
# License: MIT. See LICENSE
+import itertools
import frappe
@@ -10,34 +11,91 @@ from erpnext.accounts.doctype.account_closing_balance.account_closing_balance im
from erpnext.accounts.doctype.accounting_dimension.accounting_dimension import (
get_accounting_dimensions,
)
-from erpnext.accounts.utils import get_fiscal_year
def execute():
+ # clear balances, they will be recalculated
frappe.db.truncate("Account Closing Balance")
- gle_fields = get_gle_fields()
+ pcv_list = get_period_closing_vouchers()
+ gl_entries = get_gl_entries(pcv_list)
- for company in frappe.get_all("Company", pluck="name"):
- i = 0
- company_wise_order = {}
- for pcv in get_period_closing_vouchers(company):
- company_wise_order.setdefault(pcv.company, [])
- if pcv.period_end_date not in company_wise_order[pcv.company]:
- pcv_doc = frappe.get_doc("Period Closing Voucher", pcv.name)
- pcv_doc.pl_accounts_reverse_gle = get_pcv_gl_entries_for_pl_accounts(pcv, gle_fields)
- pcv_doc.closing_account_gle = get_pcv_gl_entries_for_closing_accounts(pcv, gle_fields)
- closing_entries = pcv_doc.get_account_closing_balances()
- make_closing_entries(closing_entries, pcv.name, pcv.company, pcv.period_end_date)
+ for _, pcvs in itertools.groupby(pcv_list, key=lambda pcv: (pcv.company, pcv.period_start_date)):
+ process_grouped_pcvs(list(pcvs), gl_entries)
- company_wise_order[pcv.company].append(pcv.period_end_date)
- i += 1
+
+def process_grouped_pcvs(pcvs, gl_entries):
+ pl_account_entries = []
+ closing_account_entries = []
+ first_pcv = pcvs[0]
+
+ for pcv in pcvs:
+ pcv_entries = gl_entries.get(pcv.name) or []
+ for entry in pcv_entries:
+ entry["closing_date"] = first_pcv.period_end_date
+ entry["period_closing_voucher"] = first_pcv.name
+ entry["voucher_no"] = first_pcv.name
+
+ list_to_update = (
+ pl_account_entries if entry.account != pcv.closing_account_head else closing_account_entries
+ )
+ list_to_update.append(entry)
+
+ # hacky!!
+ if to_cancel := pcvs[1:]:
+ to_cancel = [pcv.name for pcv in to_cancel]
+
+ # update voucher number
+ gle_to_update = [entry.name for entry in closing_account_entries + pl_account_entries]
+ frappe.db.set_value(
+ "GL Entry",
+ {
+ "name": ("in", gle_to_update),
+ "voucher_no": ("in", to_cancel),
+ },
+ "voucher_no",
+ first_pcv.name,
+ update_modified=False,
+ )
+
+ # mark as cancelled
+ frappe.db.set_value(
+ "Period Closing Voucher",
+ {"name": ("in", to_cancel)},
+ "docstatus",
+ 2,
+ update_modified=False,
+ )
+
+ pcv_doc = frappe.get_doc("Period Closing Voucher", first_pcv.name)
+ pcv_doc.pl_accounts_reverse_gle = pl_account_entries
+ pcv_doc.closing_account_gle = closing_account_entries
+ closing_entries = pcv_doc.get_account_closing_balances()
+ make_closing_entries(closing_entries, pcv_doc.name, pcv_doc.company, pcv_doc.period_end_date)
+
+
+def get_period_closing_vouchers():
+ return frappe.db.get_all(
+ "Period Closing Voucher",
+ fields=["name", "closing_account_head", "period_start_date", "period_end_date", "company"],
+ filters={"docstatus": 1},
+ order_by="period_start_date asc, period_end_date desc",
+ )
+
+
+def get_gl_entries(pcv_list):
+ gl_entries = frappe.get_all(
+ "GL Entry",
+ filters={"voucher_no": ("in", [pcv.name for pcv in pcv_list]), "is_cancelled": 0},
+ fields=get_gle_fields(),
+ update={"is_period_closing_voucher_entry": 1},
+ )
+
+ return {k: list(v) for k, v in itertools.groupby(gl_entries, key=lambda gle: gle.voucher_no)}
def get_gle_fields():
- default_diemnsion_fields = ["cost_center", "finance_book", "project"]
- accounting_dimension_fields = get_accounting_dimensions()
- gle_fields = [
+ return [
"name",
"company",
"posting_date",
@@ -47,43 +105,11 @@ def get_gle_fields():
"credit",
"debit_in_account_currency",
"credit_in_account_currency",
- *default_diemnsion_fields,
- *accounting_dimension_fields,
+ "voucher_no",
+ # default dimension fields
+ "cost_center",
+ "finance_book",
+ "project",
+ # accounting dimensions
+ *get_accounting_dimensions(),
]
-
- return gle_fields
-
-
-def get_period_closing_vouchers(company):
- return frappe.db.get_all(
- "Period Closing Voucher",
- fields=["name", "closing_account_head", "period_start_date", "period_end_date", "company"],
- filters={"docstatus": 1, "company": company},
- order_by="period_end_date",
- )
-
-
-def get_pcv_gl_entries_for_pl_accounts(pcv, gle_fields):
- return get_gl_entries(pcv, gle_fields, {"account": ["!=", pcv.closing_account_head]})
-
-
-def get_pcv_gl_entries_for_closing_accounts(pcv, gle_fields):
- return get_gl_entries(pcv, gle_fields, {"account": pcv.closing_account_head})
-
-
-def get_gl_entries(pcv, gle_fields, accounts_filter=None):
- filters = {"voucher_no": pcv.name, "is_cancelled": 0}
- if accounts_filter:
- filters.update(accounts_filter)
-
- gl_entries = frappe.db.get_all(
- "GL Entry",
- filters=filters,
- fields=gle_fields,
- )
- for entry in gl_entries:
- entry["is_period_closing_voucher_entry"] = 1
- entry["closing_date"] = pcv.period_end_date
- entry["period_closing_voucher"] = pcv.name
-
- return gl_entries
diff --git a/erpnext/patches/v15_0/rename_manufacturing_settings_field.py b/erpnext/patches/v15_0/rename_manufacturing_settings_field.py
new file mode 100644
index 00000000000..af178753a73
--- /dev/null
+++ b/erpnext/patches/v15_0/rename_manufacturing_settings_field.py
@@ -0,0 +1,9 @@
+from frappe.model.utils.rename_field import rename_field
+
+
+def execute():
+ rename_field(
+ "Manufacturing Settings",
+ "set_op_cost_and_scrape_from_sub_assemblies",
+ "set_op_cost_and_scrap_from_sub_assemblies",
+ )
diff --git a/erpnext/projects/doctype/project/project.py b/erpnext/projects/doctype/project/project.py
index f1512501e76..5253cd0eae5 100644
--- a/erpnext/projects/doctype/project/project.py
+++ b/erpnext/projects/doctype/project/project.py
@@ -9,7 +9,7 @@ from frappe.desk.reportview import get_match_cond
from frappe.model.document import Document
from frappe.query_builder import Interval
from frappe.query_builder.functions import Count, CurDate, Date, Sum, UnixTimestamp
-from frappe.utils import add_days, flt, get_datetime, get_time, get_url, nowtime, today
+from frappe.utils import add_days, flt, get_datetime, get_link_to_form, get_time, get_url, nowtime, today
from frappe.utils.user import is_website_user
from erpnext import get_default_company
@@ -341,24 +341,19 @@ class Project(Document):
frappe.db.set_value("Project", new_name, "copied_from", new_name)
def send_welcome_email(self):
- url = get_url(f"/project/?name={self.name}")
- messages = (
- _("You have been invited to collaborate on the project: {0}").format(self.name),
- url,
- _("Join"),
- )
+ label = f"{self.project_name} ({self.name})"
+ url = get_link_to_form(self.doctype, self.name, label)
- content = """
- {0}.
- {2}
- """
+ content = "{}
".format(
+ _("You have been invited to collaborate on the project: {0}").format(url)
+ )
for user in self.users:
if user.welcome_email_sent == 0:
frappe.sendmail(
user.user,
subject=_("Project Collaboration Invitation"),
- content=content.format(*messages),
+ content=content,
)
user.welcome_email_sent = 1
diff --git a/erpnext/setup/doctype/sales_person/sales_person.py b/erpnext/setup/doctype/sales_person/sales_person.py
index b0e42de36d5..43c5afa313e 100644
--- a/erpnext/setup/doctype/sales_person/sales_person.py
+++ b/erpnext/setup/doctype/sales_person/sales_person.py
@@ -10,6 +10,7 @@ from frappe import _
from frappe.query_builder import Interval
from frappe.query_builder.functions import Count, CurDate, UnixTimestamp
from frappe.utils import flt
+from frappe.utils.data import get_url_to_list
from frappe.utils.nestedset import NestedSet, get_root_of
from erpnext import get_default_currency
@@ -42,6 +43,9 @@ class SalesPerson(NestedSet):
nsm_parent_field = "parent_sales_person"
def validate(self):
+ if not self.enabled:
+ self.validate_sales_person()
+
if not self.parent_sales_person:
self.parent_sales_person = get_root_of("Sales Person")
@@ -83,6 +87,25 @@ class SalesPerson(NestedSet):
super().on_update()
self.validate_one_root()
+ def validate_sales_person(self):
+ sales_team = frappe.qb.DocType("Sales Team")
+
+ query = (
+ frappe.qb.from_(sales_team)
+ .select(sales_team.sales_person)
+ .where((sales_team.sales_person == self.name) & (sales_team.parenttype == "Customer"))
+ .groupby(sales_team.sales_person)
+ ).run(as_dict=True)
+
+ if query:
+ frappe.throw(
+ _("The Sales Person is linked with {0}").format(
+ frappe.bold(
+ f"""{"Customers"}"""
+ )
+ )
+ )
+
def get_email_id(self):
if self.employee:
user = frappe.db.get_value("Employee", self.employee, "user_id")
diff --git a/erpnext/setup/utils.py b/erpnext/setup/utils.py
index 705fb1f2fcf..638c8af6263 100644
--- a/erpnext/setup/utils.py
+++ b/erpnext/setup/utils.py
@@ -4,11 +4,15 @@
import frappe
from frappe import _
from frappe.utils import add_days, flt, get_datetime_str, nowdate
-from frappe.utils.data import now_datetime
+from frappe.utils.data import getdate, now_datetime
from frappe.utils.nestedset import get_root_of
from erpnext import get_default_company
+PEGGED_CURRENCIES = {
+ "USD": {"AED": 3.6725}, # AED is pegged to USD at a rate of 3.6725 since 1997
+}
+
def before_tests():
frappe.clear_cache()
@@ -45,6 +49,14 @@ def before_tests():
frappe.db.commit()
+def get_pegged_rate(from_currency: str, to_currency: str, transaction_date) -> float | None:
+ if rate := PEGGED_CURRENCIES.get(from_currency, {}).get(to_currency):
+ return rate
+ elif rate := PEGGED_CURRENCIES.get(to_currency, {}).get(from_currency):
+ return 1 / rate
+ return None
+
+
@frappe.whitelist()
def get_exchange_rate(from_currency, to_currency, transaction_date=None, args=None):
if not (from_currency and to_currency):
@@ -55,6 +67,10 @@ def get_exchange_rate(from_currency, to_currency, transaction_date=None, args=No
if not transaction_date:
transaction_date = nowdate()
+
+ if rate := get_pegged_rate(from_currency, to_currency, transaction_date):
+ return rate
+
currency_settings = frappe.get_doc("Accounts Settings").as_dict()
allow_stale_rates = currency_settings.get("allow_stale")
@@ -95,8 +111,8 @@ def get_exchange_rate(from_currency, to_currency, transaction_date=None, args=No
settings = frappe.get_cached_doc("Currency Exchange Settings")
req_params = {
"transaction_date": transaction_date,
- "from_currency": from_currency,
- "to_currency": to_currency,
+ "from_currency": from_currency if from_currency != "AED" else "USD",
+ "to_currency": to_currency if to_currency != "AED" else "USD",
}
params = {}
for row in settings.req_params:
@@ -108,6 +124,14 @@ def get_exchange_rate(from_currency, to_currency, transaction_date=None, args=No
for res_key in settings.result_key:
value = value[format_ces_api(str(res_key.key), req_params)]
cache.setex(name=key, time=21600, value=flt(value))
+
+ # Support AED conversion through pegged USD
+ value = flt(value)
+ if to_currency == "AED":
+ value *= 3.6725
+ if from_currency == "AED":
+ value /= 3.6725
+
return flt(value)
except Exception:
frappe.log_error("Unable to fetch exchange rate")
diff --git a/erpnext/stock/doctype/pick_list/pick_list.py b/erpnext/stock/doctype/pick_list/pick_list.py
index b48d479560d..4550d71677a 100644
--- a/erpnext/stock/doctype/pick_list/pick_list.py
+++ b/erpnext/stock/doctype/pick_list/pick_list.py
@@ -74,9 +74,8 @@ class PickList(Document):
def validate(self):
self.validate_for_qty()
- if self.pick_manually and self.get("locations"):
- self.validate_stock_qty()
- self.check_serial_no_status()
+ self.validate_stock_qty()
+ self.check_serial_no_status()
def before_save(self):
self.update_status()
@@ -90,14 +89,24 @@ class PickList(Document):
from erpnext.stock.doctype.batch.batch import get_batch_qty
for row in self.get("locations"):
- if row.batch_no and not row.qty:
+ if not row.picked_qty:
+ continue
+
+ if row.batch_no and row.picked_qty:
batch_qty = get_batch_qty(row.batch_no, row.warehouse, row.item_code)
- if row.qty > batch_qty:
+ if row.picked_qty > batch_qty:
frappe.throw(
_(
- "At Row #{0}: The picked quantity {1} for the item {2} is greater than available stock {3} for the batch {4} in the warehouse {5}."
- ).format(row.idx, row.item_code, batch_qty, row.batch_no, bold(row.warehouse)),
+ "At Row #{0}: The picked quantity {1} for the item {2} is greater than available stock {3} for the batch {4} in the warehouse {5}. Please restock the item."
+ ).format(
+ row.idx,
+ row.picked_qty,
+ row.item_code,
+ batch_qty,
+ row.batch_no,
+ bold(row.warehouse),
+ ),
title=_("Insufficient Stock"),
)
@@ -109,11 +118,11 @@ class PickList(Document):
"actual_qty",
)
- if row.qty > flt(bin_qty):
+ if row.picked_qty > flt(bin_qty):
frappe.throw(
_(
"At Row #{0}: The picked quantity {1} for the item {2} is greater than available stock {3} in the warehouse {4}."
- ).format(row.idx, row.qty, bold(row.item_code), bin_qty, bold(row.warehouse)),
+ ).format(row.idx, row.picked_qty, bold(row.item_code), bin_qty, bold(row.warehouse)),
title=_("Insufficient Stock"),
)
@@ -429,7 +438,14 @@ class PickList(Document):
locations_replica = self.get("locations")
# reset
- self.delete_key("locations")
+ reset_rows = []
+ for row in self.get("locations"):
+ if not row.picked_qty:
+ reset_rows.append(row)
+
+ for row in reset_rows:
+ self.remove(row)
+
updated_locations = frappe._dict()
for item_doc in items:
item_code = item_doc.item_code
@@ -499,6 +515,9 @@ class PickList(Document):
# aggregate qty for same item
item_map = OrderedDict()
for item in locations:
+ if item.picked_qty:
+ continue
+
if not item.item_code:
frappe.throw(f"Row #{item.idx}: Item Code is Mandatory")
if not cint(
diff --git a/erpnext/stock/doctype/pick_list/test_pick_list.py b/erpnext/stock/doctype/pick_list/test_pick_list.py
index ef74ec9d627..624b169b5ae 100644
--- a/erpnext/stock/doctype/pick_list/test_pick_list.py
+++ b/erpnext/stock/doctype/pick_list/test_pick_list.py
@@ -870,7 +870,7 @@ class TestPickList(FrappeTestCase):
so = make_sales_order(item_code=item, qty=4, rate=100)
pl = create_pick_list(so.name)
- self.assertFalse(hasattr(pl, "locations"))
+ self.assertFalse(pl.locations)
def test_pick_list_validation_for_serial_no(self):
warehouse = "_Test Warehouse - _TC"
@@ -901,7 +901,7 @@ class TestPickList(FrappeTestCase):
so = make_sales_order(item_code=item, qty=4, rate=100)
pl = create_pick_list(so.name)
- self.assertFalse(hasattr(pl, "locations"))
+ self.assertFalse(pl.locations)
def test_pick_list_validation_for_batch_no(self):
warehouse = "_Test Warehouse - _TC"
@@ -937,7 +937,7 @@ class TestPickList(FrappeTestCase):
so = make_sales_order(item_code=item, qty=4, rate=100)
pl = create_pick_list(so.name)
- self.assertFalse(hasattr(pl, "locations"))
+ self.assertFalse(pl.locations)
def test_pick_list_validation_for_batch_no_and_serial_item(self):
warehouse = "_Test Warehouse - _TC"
@@ -977,7 +977,7 @@ class TestPickList(FrappeTestCase):
so = make_sales_order(item_code=item, qty=4, rate=100)
pl = create_pick_list(so.name)
- self.assertFalse(hasattr(pl, "locations"))
+ self.assertFalse(pl.locations)
def test_pick_list_validation_for_multiple_batches_and_sales_order(self):
warehouse = "_Test Warehouse - _TC"
@@ -1172,6 +1172,7 @@ class TestPickList(FrappeTestCase):
for row in pl.locations:
row.qty = row.qty + 10
+ row.picked_qty = row.qty
self.assertRaises(frappe.ValidationError, pl.save)
@@ -1266,3 +1267,42 @@ class TestPickList(FrappeTestCase):
delivery_note = create_delivery_note(pl.name)
self.assertEqual(len(delivery_note.items), 1)
+
+ def test_pick_list_not_reset_batch(self):
+ warehouse = "_Test Warehouse - _TC"
+ item = make_item(
+ "Test Do Not Reset Picked Item",
+ properties={
+ "is_stock_item": 1,
+ "has_batch_no": 1,
+ "create_new_batch": 1,
+ "batch_number_series": "BTH-PICKLT-.######",
+ },
+ ).name
+
+ se = make_stock_entry(item=item, to_warehouse=warehouse, qty=10)
+ batch1 = get_batch_from_bundle(se.items[0].serial_and_batch_bundle)
+ se = make_stock_entry(item=item, to_warehouse=warehouse, qty=10)
+ batch2 = get_batch_from_bundle(se.items[0].serial_and_batch_bundle)
+
+ so = make_sales_order(item_code=item, qty=10, rate=100)
+
+ pl = create_pick_list(so.name)
+ pl.save()
+
+ for loc in pl.locations:
+ self.assertEqual(loc.batch_no, batch1)
+ loc.batch_no = batch2
+ loc.picked_qty = 0.0
+
+ pl.save()
+
+ for loc in pl.locations:
+ self.assertEqual(loc.batch_no, batch1)
+ loc.batch_no = batch2
+ loc.picked_qty = 10.0
+
+ pl.save()
+
+ for loc in pl.locations:
+ self.assertEqual(loc.batch_no, batch2)
diff --git a/erpnext/stock/doctype/quality_inspection/quality_inspection.js b/erpnext/stock/doctype/quality_inspection/quality_inspection.js
index 99e25bf5eb6..d9216fbb9a1 100644
--- a/erpnext/stock/doctype/quality_inspection/quality_inspection.js
+++ b/erpnext/stock/doctype/quality_inspection/quality_inspection.js
@@ -4,12 +4,26 @@
cur_frm.cscript.refresh = cur_frm.cscript.inspection_type;
frappe.ui.form.on("Quality Inspection", {
+ onload(frm) {
+ frm.trigger("set_default_company");
+ },
+
+ set_default_company(frm) {
+ if (!frm.doc.company) {
+ frm.set_value("company", frappe.defaults.get_default("company"));
+ }
+ },
+
setup: function (frm) {
- frm.set_query("reference_name", function () {
+ frm.set_query("reference_name", function (doc) {
+ let filters = { docstatus: ["!=", 2] };
+
+ if (doc.company) {
+ filters["company"] = doc.company;
+ }
+
return {
- filters: {
- docstatus: ["!=", 2],
- },
+ filters: filters,
};
});
diff --git a/erpnext/stock/doctype/quality_inspection/quality_inspection.json b/erpnext/stock/doctype/quality_inspection/quality_inspection.json
index 56017c4fee2..ebedd5b864b 100644
--- a/erpnext/stock/doctype/quality_inspection/quality_inspection.json
+++ b/erpnext/stock/doctype/quality_inspection/quality_inspection.json
@@ -8,14 +8,14 @@
"engine": "InnoDB",
"field_order": [
"naming_series",
+ "company",
"report_date",
"status",
- "manual_inspection",
+ "child_row_reference",
"column_break_4",
"inspection_type",
"reference_type",
"reference_name",
- "child_row_reference",
"section_break_7",
"item_code",
"item_serial_no",
@@ -27,6 +27,7 @@
"bom_no",
"specification_details",
"quality_inspection_template",
+ "manual_inspection",
"readings",
"section_break_14",
"inspected_by",
@@ -248,6 +249,12 @@
"no_copy": 1,
"print_hide": 1,
"read_only": 1
+ },
+ {
+ "fieldname": "company",
+ "fieldtype": "Link",
+ "label": "Company",
+ "options": "Company"
}
],
"icon": "fa fa-search",
@@ -255,7 +262,7 @@
"index_web_pages_for_search": 1,
"is_submittable": 1,
"links": [],
- "modified": "2024-12-30 19:08:16.611192",
+ "modified": "2025-01-16 17:00:48.774532",
"modified_by": "Administrator",
"module": "Stock",
"name": "Quality Inspection",
diff --git a/erpnext/stock/doctype/quality_inspection/quality_inspection.py b/erpnext/stock/doctype/quality_inspection/quality_inspection.py
index d3b5e65ea9f..1eb565b5338 100644
--- a/erpnext/stock/doctype/quality_inspection/quality_inspection.py
+++ b/erpnext/stock/doctype/quality_inspection/quality_inspection.py
@@ -30,6 +30,7 @@ class QualityInspection(Document):
batch_no: DF.Link | None
bom_no: DF.Link | None
child_row_reference: DF.Data | None
+ company: DF.Link | None
description: DF.SmallText | None
inspected_by: DF.Link
inspection_type: DF.Literal["", "Incoming", "Outgoing", "In Process"]
@@ -76,6 +77,13 @@ class QualityInspection(Document):
self.validate_inspection_required()
self.set_child_row_reference()
+ self.set_company()
+
+ def set_company(self):
+ if self.reference_type and self.reference_name:
+ company = frappe.get_cached_value(self.reference_type, self.reference_name, "company")
+ if company != self.company:
+ self.company = company
def set_child_row_reference(self):
if self.child_row_reference:
diff --git a/erpnext/stock/doctype/serial_and_batch_bundle/serial_and_batch_bundle.py b/erpnext/stock/doctype/serial_and_batch_bundle/serial_and_batch_bundle.py
index ff29b38a827..21e08ac93b2 100644
--- a/erpnext/stock/doctype/serial_and_batch_bundle/serial_and_batch_bundle.py
+++ b/erpnext/stock/doctype/serial_and_batch_bundle/serial_and_batch_bundle.py
@@ -350,7 +350,7 @@ class SerialandBatchBundle(Document):
for row in bundle_data:
if row.serial_no:
valuation_details["serial_nos"][row.serial_no] = row.incoming_rate
- else:
+ if row.batch_no:
valuation_details["batches"][row.batch_no] = row.incoming_rate
return valuation_details
diff --git a/erpnext/stock/doctype/serial_no/serial_no.json b/erpnext/stock/doctype/serial_no/serial_no.json
index 2d7fcac89a0..89c77d46b1e 100644
--- a/erpnext/stock/doctype/serial_no/serial_no.json
+++ b/erpnext/stock/doctype/serial_no/serial_no.json
@@ -254,7 +254,7 @@
"in_list_view": 1,
"in_standard_filter": 1,
"label": "Status",
- "options": "\nActive\nInactive\nDelivered\nExpired",
+ "options": "\nActive\nInactive\nConsumed\nDelivered\nExpired",
"read_only": 1
},
{
@@ -272,7 +272,7 @@
"icon": "fa fa-barcode",
"idx": 1,
"links": [],
- "modified": "2023-12-17 10:52:55.767839",
+ "modified": "2025-01-15 16:22:49.873889",
"modified_by": "Administrator",
"module": "Stock",
"name": "Serial No",
@@ -316,4 +316,4 @@
"sort_order": "DESC",
"states": [],
"track_changes": 1
-}
\ No newline at end of file
+}
diff --git a/erpnext/stock/doctype/serial_no/serial_no.py b/erpnext/stock/doctype/serial_no/serial_no.py
index 54f96fb7b10..274ce0f0d9d 100644
--- a/erpnext/stock/doctype/serial_no/serial_no.py
+++ b/erpnext/stock/doctype/serial_no/serial_no.py
@@ -50,7 +50,7 @@ class SerialNo(StockController):
purchase_document_no: DF.Data | None
purchase_rate: DF.Float
serial_no: DF.Data
- status: DF.Literal["", "Active", "Inactive", "Delivered", "Expired"]
+ status: DF.Literal["", "Active", "Inactive", "Consumed", "Delivered", "Expired"]
warehouse: DF.Link | None
warranty_expiry_date: DF.Date | None
warranty_period: DF.Int
diff --git a/erpnext/stock/doctype/stock_entry/stock_entry.py b/erpnext/stock/doctype/stock_entry/stock_entry.py
index 5dee819ad11..c95de8b48a2 100644
--- a/erpnext/stock/doctype/stock_entry/stock_entry.py
+++ b/erpnext/stock/doctype/stock_entry/stock_entry.py
@@ -2040,7 +2040,7 @@ class StockEntry(StockController):
from erpnext.manufacturing.doctype.bom.bom import get_bom_items_as_dict
if (
- frappe.db.get_single_value("Manufacturing Settings", "set_op_cost_and_scrape_from_sub_assemblies")
+ frappe.db.get_single_value("Manufacturing Settings", "set_op_cost_and_scrap_from_sub_assemblies")
and self.work_order
and frappe.get_cached_value("Work Order", self.work_order, "use_multi_level_bom")
):
@@ -2847,7 +2847,7 @@ def get_operating_cost_per_unit(work_order=None, bom_no=None):
if (
bom_no
and frappe.db.get_single_value(
- "Manufacturing Settings", "set_op_cost_and_scrape_from_sub_assemblies"
+ "Manufacturing Settings", "set_op_cost_and_scrap_from_sub_assemblies"
)
and frappe.get_cached_value("Work Order", work_order, "use_multi_level_bom")
):
diff --git a/erpnext/stock/doctype/stock_entry/test_stock_entry.py b/erpnext/stock/doctype/stock_entry/test_stock_entry.py
index 05661d3a83a..fea807264f8 100644
--- a/erpnext/stock/doctype/stock_entry/test_stock_entry.py
+++ b/erpnext/stock/doctype/stock_entry/test_stock_entry.py
@@ -1802,7 +1802,7 @@ class TestStockEntry(FrappeTestCase):
for serial_no in serial_nos:
self.assertTrue(frappe.db.exists("Serial No", serial_no))
- self.assertEqual(frappe.db.get_value("Serial No", serial_no, "status"), "Delivered")
+ self.assertEqual(frappe.db.get_value("Serial No", serial_no, "status"), "Consumed")
def test_serial_batch_bundle_type_of_transaction(self):
item = make_item(
diff --git a/erpnext/stock/doctype/stock_entry_type/stock_entry_type.json b/erpnext/stock/doctype/stock_entry_type/stock_entry_type.json
index c522df59941..2cbb029488f 100644
--- a/erpnext/stock/doctype/stock_entry_type/stock_entry_type.json
+++ b/erpnext/stock/doctype/stock_entry_type/stock_entry_type.json
@@ -37,7 +37,7 @@
}
],
"links": [],
- "modified": "2024-08-24 16:00:22.696958",
+ "modified": "2025-01-15 16:00:22.696958",
"modified_by": "Administrator",
"module": "Stock",
"name": "Stock Entry Type",
diff --git a/erpnext/stock/report/stock_ageing/stock_ageing.py b/erpnext/stock/report/stock_ageing/stock_ageing.py
index c7e0af6cd38..feaa0ba766d 100644
--- a/erpnext/stock/report/stock_ageing/stock_ageing.py
+++ b/erpnext/stock/report/stock_ageing/stock_ageing.py
@@ -89,18 +89,22 @@ def get_average_age(fifo_queue: list, to_date: str) -> float:
def get_range_age(filters: Filters, fifo_queue: list, to_date: str, item_dict: dict) -> list:
precision = cint(frappe.db.get_single_value("System Settings", "float_precision", cache=True))
- range_values = [0.0] * (len(filters.ranges) + 1)
+ range_values = [0.0] * ((len(filters.ranges) * 2) + 2)
for item in fifo_queue:
age = flt(date_diff(to_date, item[1]))
qty = flt(item[0]) if not item_dict["has_serial_no"] else 1.0
+ stock_value = flt(item[2])
for i, age_limit in enumerate(filters.ranges):
if age <= flt(age_limit):
+ i *= 2
range_values[i] = flt(range_values[i] + qty, precision)
+ range_values[i + 1] = flt(range_values[i + 1] + stock_value, precision)
break
else:
- range_values[-1] = flt(range_values[-1] + qty, precision)
+ range_values[-2] = flt(range_values[-2] + qty, precision)
+ range_values[-1] = flt(range_values[-1] + stock_value, precision)
return range_values
@@ -199,6 +203,7 @@ def setup_ageing_columns(filters: Filters, range_columns: list):
for i, label in enumerate(ranges):
fieldname = "range" + str(i + 1)
add_column(range_columns, label=_("Age ({0})").format(label), fieldname=fieldname)
+ add_column(range_columns, label=_("Value ({0})").format(label), fieldname=fieldname + "value")
def add_column(range_columns: list, label: str, fieldname: str, fieldtype: str = "Float", width: int = 140):
@@ -298,16 +303,22 @@ class FIFOSlots:
# neutralize 0/negative stock by adding positive stock
fifo_queue[0][0] += flt(row.actual_qty)
fifo_queue[0][1] = row.posting_date
+ fifo_queue[0][2] += flt(row.stock_value_difference)
else:
- fifo_queue.append([flt(row.actual_qty), row.posting_date])
+ fifo_queue.append(
+ [flt(row.actual_qty), row.posting_date, flt(row.stock_value_difference)]
+ )
return
+ valuation = row.stock_value_difference / row.actual_qty
for serial_no in serial_nos:
if self.serial_no_batch_purchase_details.get(serial_no):
- fifo_queue.append([serial_no, self.serial_no_batch_purchase_details.get(serial_no)])
+ fifo_queue.append(
+ [serial_no, self.serial_no_batch_purchase_details.get(serial_no), valuation]
+ )
else:
self.serial_no_batch_purchase_details.setdefault(serial_no, row.posting_date)
- fifo_queue.append([serial_no, row.posting_date])
+ fifo_queue.append([serial_no, row.posting_date, valuation])
def __compute_outgoing_stock(self, row: dict, fifo_queue: list, transfer_key: tuple, serial_nos: list):
"Update FIFO Queue on outward stock."
@@ -316,34 +327,44 @@ class FIFOSlots:
return
qty_to_pop = abs(row.actual_qty)
+ stock_value = abs(row.stock_value_difference)
+
while qty_to_pop:
- slot = fifo_queue[0] if fifo_queue else [0, None]
+ slot = fifo_queue[0] if fifo_queue else [0, None, 0]
if 0 < flt(slot[0]) <= qty_to_pop:
# qty to pop >= slot qty
# if +ve and not enough or exactly same balance in current slot, consume whole slot
qty_to_pop -= flt(slot[0])
+ stock_value -= flt(slot[2])
self.transferred_item_details[transfer_key].append(fifo_queue.pop(0))
elif not fifo_queue:
# negative stock, no balance but qty yet to consume
- fifo_queue.append([-(qty_to_pop), row.posting_date])
- self.transferred_item_details[transfer_key].append([qty_to_pop, row.posting_date])
+ fifo_queue.append([-(qty_to_pop), row.posting_date, -(stock_value)])
+ self.transferred_item_details[transfer_key].append(
+ [qty_to_pop, row.posting_date, stock_value]
+ )
qty_to_pop = 0
+ stock_value = 0
else:
# qty to pop < slot qty, ample balance
# consume actual_qty from first slot
slot[0] = flt(slot[0]) - qty_to_pop
- self.transferred_item_details[transfer_key].append([qty_to_pop, slot[1]])
+ slot[2] = flt(slot[2]) - stock_value
+ self.transferred_item_details[transfer_key].append([qty_to_pop, slot[1], stock_value])
qty_to_pop = 0
+ stock_value = 0
def __adjust_incoming_transfer_qty(self, transfer_data: dict, fifo_queue: list, row: dict):
"Add previously removed stock back to FIFO Queue."
transfer_qty_to_pop = flt(row.actual_qty)
+ stock_value = flt(row.stock_value_difference)
def add_to_fifo_queue(slot):
if fifo_queue and flt(fifo_queue[0][0]) <= 0:
# neutralize 0/negative stock by adding positive stock
fifo_queue[0][0] += flt(slot[0])
fifo_queue[0][1] = slot[1]
+ fifo_queue[0][2] += flt(slot[2])
else:
fifo_queue.append(slot)
@@ -351,16 +372,20 @@ class FIFOSlots:
if transfer_data and 0 < transfer_data[0][0] <= transfer_qty_to_pop:
# bucket qty is not enough, consume whole
transfer_qty_to_pop -= transfer_data[0][0]
+ stock_value -= transfer_data[0][2]
add_to_fifo_queue(transfer_data.pop(0))
elif not transfer_data:
# transfer bucket is empty, extra incoming qty
- add_to_fifo_queue([transfer_qty_to_pop, row.posting_date])
+ add_to_fifo_queue([transfer_qty_to_pop, row.posting_date, stock_value])
transfer_qty_to_pop = 0
+ stock_value = 0
else:
# ample bucket qty to consume
transfer_data[0][0] -= transfer_qty_to_pop
- add_to_fifo_queue([transfer_qty_to_pop, transfer_data[0][1]])
+ transfer_data[0][2] -= stock_value
+ add_to_fifo_queue([transfer_qty_to_pop, transfer_data[0][1], stock_value])
transfer_qty_to_pop = 0
+ stock_value = 0
def __update_balances(self, row: dict, key: tuple | str):
self.item_details[key]["qty_after_transaction"] = row.qty_after_transaction
@@ -412,6 +437,7 @@ class FIFOSlots:
item.stock_uom,
item.has_serial_no,
sle.actual_qty,
+ sle.stock_value_difference,
sle.posting_date,
sle.voucher_type,
sle.voucher_no,
diff --git a/erpnext/stock/report/stock_ageing/test_stock_ageing.py b/erpnext/stock/report/stock_ageing/test_stock_ageing.py
index c0c007e5015..61616f71d80 100644
--- a/erpnext/stock/report/stock_ageing/test_stock_ageing.py
+++ b/erpnext/stock/report/stock_ageing/test_stock_ageing.py
@@ -18,6 +18,7 @@ class TestStockAgeing(FrappeTestCase):
name="Flask Item",
actual_qty=30,
qty_after_transaction=30,
+ stock_value_difference=30,
warehouse="WH 1",
posting_date="2021-12-01",
voucher_type="Stock Entry",
@@ -29,6 +30,7 @@ class TestStockAgeing(FrappeTestCase):
name="Flask Item",
actual_qty=20,
qty_after_transaction=50,
+ stock_value_difference=20,
warehouse="WH 1",
posting_date="2021-12-02",
voucher_type="Stock Entry",
@@ -40,6 +42,7 @@ class TestStockAgeing(FrappeTestCase):
name="Flask Item",
actual_qty=(-10),
qty_after_transaction=40,
+ stock_value_difference=(-10),
warehouse="WH 1",
posting_date="2021-12-03",
voucher_type="Stock Entry",
@@ -57,6 +60,8 @@ class TestStockAgeing(FrappeTestCase):
self.assertEqual(result["qty_after_transaction"], result["total_qty"])
self.assertEqual(queue[0][0], 20.0)
+ data = format_report_data(self.filters, slots, self.filters["to_date"])
+ self.assertEqual(data[0][8], 40.0) # valuating for stock value between age 0-30
def test_insufficient_balance(self):
"Reference: Case 3 in stock_ageing_fifo_logic.md (same wh)"
@@ -65,6 +70,7 @@ class TestStockAgeing(FrappeTestCase):
name="Flask Item",
actual_qty=(-30),
qty_after_transaction=(-30),
+ stock_value_difference=0,
warehouse="WH 1",
posting_date="2021-12-01",
voucher_type="Stock Entry",
@@ -76,6 +82,7 @@ class TestStockAgeing(FrappeTestCase):
name="Flask Item",
actual_qty=20,
qty_after_transaction=(-10),
+ stock_value_difference=0,
warehouse="WH 1",
posting_date="2021-12-02",
voucher_type="Stock Entry",
@@ -87,6 +94,7 @@ class TestStockAgeing(FrappeTestCase):
name="Flask Item",
actual_qty=20,
qty_after_transaction=10,
+ stock_value_difference=0,
warehouse="WH 1",
posting_date="2021-12-03",
voucher_type="Stock Entry",
@@ -98,6 +106,7 @@ class TestStockAgeing(FrappeTestCase):
name="Flask Item",
actual_qty=10,
qty_after_transaction=20,
+ stock_value_difference=0,
warehouse="WH 1",
posting_date="2021-12-03",
voucher_type="Stock Entry",
@@ -126,6 +135,7 @@ class TestStockAgeing(FrappeTestCase):
name="Flask Item",
actual_qty=30,
qty_after_transaction=30,
+ stock_value_difference=0,
warehouse="WH 1",
posting_date="2021-12-01",
voucher_type="Stock Entry",
@@ -137,6 +147,7 @@ class TestStockAgeing(FrappeTestCase):
name="Flask Item",
actual_qty=0,
qty_after_transaction=50,
+ stock_value_difference=0,
warehouse="WH 1",
posting_date="2021-12-02",
voucher_type="Stock Reconciliation",
@@ -148,6 +159,7 @@ class TestStockAgeing(FrappeTestCase):
name="Flask Item",
actual_qty=(-10),
qty_after_transaction=40,
+ stock_value_difference=0,
warehouse="WH 1",
posting_date="2021-12-03",
voucher_type="Stock Entry",
@@ -178,6 +190,7 @@ class TestStockAgeing(FrappeTestCase):
name="Flask Item",
actual_qty=0,
qty_after_transaction=1000,
+ stock_value_difference=0,
warehouse="WH 1",
posting_date="2021-12-01",
voucher_type="Stock Reconciliation",
@@ -189,6 +202,7 @@ class TestStockAgeing(FrappeTestCase):
name="Flask Item",
actual_qty=0,
qty_after_transaction=400,
+ stock_value_difference=0,
warehouse="WH 1",
posting_date="2021-12-02",
voucher_type="Stock Reconciliation",
@@ -200,6 +214,7 @@ class TestStockAgeing(FrappeTestCase):
name="Flask Item",
actual_qty=(-10),
qty_after_transaction=390,
+ stock_value_difference=0,
warehouse="WH 1",
posting_date="2021-12-03",
voucher_type="Stock Entry",
@@ -233,6 +248,7 @@ class TestStockAgeing(FrappeTestCase):
name="Flask Item",
actual_qty=0,
qty_after_transaction=1000,
+ stock_value_difference=0,
warehouse="WH 1",
posting_date="2021-12-01",
voucher_type="Stock Reconciliation",
@@ -244,6 +260,7 @@ class TestStockAgeing(FrappeTestCase):
name="Flask Item",
actual_qty=0,
qty_after_transaction=400,
+ stock_value_difference=0,
warehouse="WH 2",
posting_date="2021-12-02",
voucher_type="Stock Reconciliation",
@@ -255,6 +272,7 @@ class TestStockAgeing(FrappeTestCase):
name="Flask Item",
actual_qty=(-10),
qty_after_transaction=990,
+ stock_value_difference=0,
warehouse="WH 1",
posting_date="2021-12-03",
voucher_type="Stock Entry",
@@ -301,6 +319,7 @@ class TestStockAgeing(FrappeTestCase):
name="Flask Item",
actual_qty=500,
qty_after_transaction=500,
+ stock_value_difference=0,
warehouse="WH 1",
posting_date="2021-12-03",
voucher_type="Stock Entry",
@@ -312,6 +331,7 @@ class TestStockAgeing(FrappeTestCase):
name="Flask Item",
actual_qty=(-50),
qty_after_transaction=450,
+ stock_value_difference=0,
warehouse="WH 1",
posting_date="2021-12-04",
voucher_type="Stock Entry",
@@ -323,6 +343,7 @@ class TestStockAgeing(FrappeTestCase):
name="Flask Item",
actual_qty=(-50),
qty_after_transaction=400,
+ stock_value_difference=0,
warehouse="WH 1",
posting_date="2021-12-04",
voucher_type="Stock Entry",
@@ -334,6 +355,7 @@ class TestStockAgeing(FrappeTestCase):
name="Flask Item",
actual_qty=100,
qty_after_transaction=500,
+ stock_value_difference=0,
warehouse="WH 1",
posting_date="2021-12-04",
voucher_type="Stock Entry",
@@ -370,6 +392,7 @@ class TestStockAgeing(FrappeTestCase):
name="Flask Item",
actual_qty=500,
qty_after_transaction=500,
+ stock_value_difference=0,
warehouse="WH 1",
posting_date="2021-12-03",
voucher_type="Stock Entry",
@@ -381,6 +404,7 @@ class TestStockAgeing(FrappeTestCase):
name="Flask Item",
actual_qty=(-100),
qty_after_transaction=400,
+ stock_value_difference=0,
warehouse="WH 1",
posting_date="2021-12-04",
voucher_type="Stock Entry",
@@ -392,6 +416,7 @@ class TestStockAgeing(FrappeTestCase):
name="Flask Item",
actual_qty=50,
qty_after_transaction=450,
+ stock_value_difference=0,
warehouse="WH 1",
posting_date="2021-12-04",
voucher_type="Stock Entry",
@@ -426,6 +451,7 @@ class TestStockAgeing(FrappeTestCase):
name="Flask Item",
actual_qty=20,
qty_after_transaction=20,
+ stock_value_difference=0,
warehouse="WH 1",
posting_date="2021-12-03",
voucher_type="Stock Entry",
@@ -437,6 +463,7 @@ class TestStockAgeing(FrappeTestCase):
name="Flask Item",
actual_qty=(-50),
qty_after_transaction=(-30),
+ stock_value_difference=0,
warehouse="WH 1",
posting_date="2021-12-04",
voucher_type="Stock Entry",
@@ -448,6 +475,7 @@ class TestStockAgeing(FrappeTestCase):
name="Flask Item",
actual_qty=(-50),
qty_after_transaction=(-80),
+ stock_value_difference=0,
warehouse="WH 1",
posting_date="2021-12-04",
voucher_type="Stock Entry",
@@ -459,6 +487,7 @@ class TestStockAgeing(FrappeTestCase):
name="Flask Item",
actual_qty=50,
qty_after_transaction=(-30),
+ stock_value_difference=0,
warehouse="WH 1",
posting_date="2021-12-04",
voucher_type="Stock Entry",
@@ -496,6 +525,7 @@ class TestStockAgeing(FrappeTestCase):
name="Flask Item",
actual_qty=500,
qty_after_transaction=500,
+ stock_value_difference=0,
warehouse="WH 1",
posting_date="2021-12-03",
voucher_type="Stock Entry",
@@ -507,6 +537,7 @@ class TestStockAgeing(FrappeTestCase):
name="Flask Item",
actual_qty=(-50),
qty_after_transaction=450,
+ stock_value_difference=0,
warehouse="WH 1",
posting_date="2021-12-04",
voucher_type="Stock Entry",
@@ -518,6 +549,7 @@ class TestStockAgeing(FrappeTestCase):
name="Flask Item",
actual_qty=100,
qty_after_transaction=550,
+ stock_value_difference=0,
warehouse="WH 1",
posting_date="2021-12-04",
voucher_type="Stock Entry",
@@ -553,6 +585,7 @@ class TestStockAgeing(FrappeTestCase):
name="Flask Item",
actual_qty=20,
qty_after_transaction=20,
+ stock_value_difference=0,
warehouse="WH 1",
posting_date="2021-12-03",
voucher_type="Stock Entry",
@@ -564,6 +597,7 @@ class TestStockAgeing(FrappeTestCase):
name="Flask Item",
actual_qty=(-50),
qty_after_transaction=(-30),
+ stock_value_difference=0,
warehouse="WH 1",
posting_date="2021-12-04",
voucher_type="Stock Entry",
@@ -575,6 +609,7 @@ class TestStockAgeing(FrappeTestCase):
name="Flask Item",
actual_qty=50,
qty_after_transaction=20,
+ stock_value_difference=0,
warehouse="WH 1",
posting_date="2021-12-04",
voucher_type="Stock Entry",
@@ -586,6 +621,7 @@ class TestStockAgeing(FrappeTestCase):
name="Flask Item",
actual_qty=50,
qty_after_transaction=70,
+ stock_value_difference=0,
warehouse="WH 1",
posting_date="2021-12-04",
voucher_type="Stock Entry",
@@ -623,6 +659,7 @@ class TestStockAgeing(FrappeTestCase):
name="Flask Item",
actual_qty=(-50),
qty_after_transaction=(-50),
+ stock_value_difference=0,
warehouse="WH 1",
posting_date="2021-12-01",
voucher_type="Stock Entry",
@@ -634,6 +671,7 @@ class TestStockAgeing(FrappeTestCase):
name="Flask Item",
actual_qty=(-50),
qty_after_transaction=(-100),
+ stock_value_difference=0,
warehouse="WH 1",
posting_date="2021-12-01",
voucher_type="Stock Entry",
@@ -645,6 +683,7 @@ class TestStockAgeing(FrappeTestCase):
name="Flask Item",
actual_qty=30,
qty_after_transaction=(-70),
+ stock_value_difference=0,
warehouse="WH 1",
posting_date="2021-12-01",
voucher_type="Stock Entry",
@@ -722,6 +761,113 @@ class TestStockAgeing(FrappeTestCase):
self.assertEqual(bal_qty, 0.9)
self.assertEqual(bal_qty, range_qty_sum)
+ def test_ageing_stock_valuation(self):
+ "Test stock valuation for each time bucket."
+ sle = [
+ frappe._dict(
+ name="Flask Item",
+ actual_qty=10,
+ qty_after_transaction=10,
+ stock_value_difference=10,
+ warehouse="WH 1",
+ posting_date="2021-12-01",
+ voucher_type="Stock Entry",
+ voucher_no="001",
+ has_serial_no=False,
+ serial_no=None,
+ ),
+ frappe._dict(
+ name="Flask Item",
+ actual_qty=20,
+ qty_after_transaction=30,
+ stock_value_difference=20,
+ warehouse="WH 1",
+ posting_date="2021-12-02",
+ voucher_type="Stock Entry",
+ voucher_no="002",
+ has_serial_no=False,
+ serial_no=None,
+ ),
+ frappe._dict(
+ name="Flask Item",
+ actual_qty=(-10),
+ qty_after_transaction=20,
+ stock_value_difference=(-10),
+ warehouse="WH 1",
+ posting_date="2021-12-03",
+ voucher_type="Stock Entry",
+ voucher_no="003",
+ has_serial_no=False,
+ serial_no=None,
+ ),
+ frappe._dict(
+ name="Flask Item",
+ actual_qty=10,
+ qty_after_transaction=30,
+ stock_value_difference=20,
+ warehouse="WH 1",
+ posting_date="2022-01-01",
+ voucher_type="Stock Entry",
+ voucher_no="004",
+ has_serial_no=False,
+ serial_no=None,
+ ),
+ frappe._dict(
+ name="Flask Item",
+ actual_qty=(-15),
+ qty_after_transaction=15,
+ stock_value_difference=(-15),
+ warehouse="WH 1",
+ posting_date="2022-01-02",
+ voucher_type="Stock Entry",
+ voucher_no="005",
+ has_serial_no=False,
+ serial_no=None,
+ ),
+ frappe._dict(
+ name="Flask Item",
+ actual_qty=10,
+ qty_after_transaction=25,
+ stock_value_difference=5,
+ warehouse="WH 1",
+ posting_date="2022-02-01",
+ voucher_type="Stock Entry",
+ voucher_no="006",
+ has_serial_no=False,
+ serial_no=None,
+ ),
+ frappe._dict(
+ name="Flask Item",
+ actual_qty=5,
+ qty_after_transaction=30,
+ stock_value_difference=2.5,
+ warehouse="WH 1",
+ posting_date="2022-02-02",
+ voucher_type="Stock Entry",
+ voucher_no="007",
+ has_serial_no=False,
+ serial_no=None,
+ ),
+ frappe._dict(
+ name="Flask Item",
+ actual_qty=5,
+ qty_after_transaction=35,
+ stock_value_difference=15,
+ warehouse="WH 1",
+ posting_date="2022-03-01",
+ voucher_type="Stock Entry",
+ voucher_no="008",
+ has_serial_no=False,
+ serial_no=None,
+ ),
+ ]
+
+ slots = FIFOSlots(self.filters, sle).generate()
+ report_data = format_report_data(self.filters, slots, "2022-03-31")
+ range_values = report_data[0][7:15]
+ range_valuations = range_values[1::2]
+ self.assertEqual(range_valuations, [15, 7.5, 20, 5])
+
def generate_item_and_item_wh_wise_slots(filters, sle):
"Return results with and without 'show_warehouse_wise_stock'"
diff --git a/erpnext/stock/serial_batch_bundle.py b/erpnext/stock/serial_batch_bundle.py
index c450bf1a086..59c299de352 100644
--- a/erpnext/stock/serial_batch_bundle.py
+++ b/erpnext/stock/serial_batch_bundle.py
@@ -351,6 +351,15 @@ class SerialBatchBundle:
status = "Inactive"
if self.sle.actual_qty < 0:
status = "Delivered"
+ if self.sle.voucher_type == "Stock Entry":
+ purpose = frappe.get_cached_value("Stock Entry", self.sle.voucher_no, "purpose")
+ if purpose in [
+ "Manufacture",
+ "Material Issue",
+ "Repack",
+ "Material Consumption for Manufacture",
+ ]:
+ status = "Consumed"
sn_table = frappe.qb.DocType("Serial No")
diff --git a/erpnext/stock/stock_ledger.py b/erpnext/stock/stock_ledger.py
index 37e91080d5d..91d10b3a9ac 100644
--- a/erpnext/stock/stock_ledger.py
+++ b/erpnext/stock/stock_ledger.py
@@ -622,15 +622,12 @@ class update_entries_after:
if sle.dependant_sle_voucher_detail_no:
entries_to_fix = self.get_dependent_entries_to_fix(entries_to_fix, sle)
- if self.has_stock_reco_with_serial_batch(sle):
- break
-
if self.exceptions:
self.raise_exceptions()
def has_stock_reco_with_serial_batch(self, sle):
if (
- sle.vocher_type == "Stock Reconciliation"
+ sle.voucher_type == "Stock Reconciliation"
and frappe.db.get_value(sle.voucher_type, sle.voucher_no, "set_posting_time") == 1
):
return not (sle.batch_no or sle.serial_no or sle.serial_and_batch_bundle)