From 26676491e5b57245fa9cd30bceb5758a334434cf Mon Sep 17 00:00:00 2001 From: Nelly Traore Date: Sat, 30 Nov 2024 19:51:48 +0000 Subject: [PATCH] feat: add Syscohada charts of accounts (cherry picked from commit aa8254963c43f8b2ec8588f55fadef0d8f4fc1de) --- .../verified/bf_plan_comptable.json | 1919 ++++++++ .../verified/bf_plan_comptable_avec_code.json | 4208 ++++++++++++++++ .../verified/bj_plan_comptable.json | 1919 ++++++++ .../verified/bj_plan_comptable_avec_code.json | 4208 ++++++++++++++++ .../verified/cd_plan_comptable.json | 1919 ++++++++ .../verified/cd_plan_comptable_avec_code.json | 4208 ++++++++++++++++ .../verified/cf_plan_comptable.json | 1919 ++++++++ .../verified/cf_plan_comptable_avec_code.json | 4208 ++++++++++++++++ .../verified/cg_plan_comptable.json | 1919 ++++++++ .../verified/cg_plan_comptable_avec_code.json | 4208 ++++++++++++++++ .../verified/ci_plan_comptable.json | 1919 ++++++++ .../verified/ci_plan_comptable_avec_code.json | 4208 ++++++++++++++++ .../verified/cm_plan_comptable.json | 1919 ++++++++ .../verified/cm_plan_comptable_avec_code.json | 4208 ++++++++++++++++ .../verified/ga_plan_comptable.json | 1919 ++++++++ .../verified/ga_plan_comptable_avec_code.json | 4208 ++++++++++++++++ .../verified/gn_plan_comptable.json | 1919 ++++++++ .../verified/gn_plan_comptable_avec_code.json | 4208 ++++++++++++++++ .../verified/gq_plan_comptable.json | 1919 ++++++++ .../verified/gq_plan_comptable_avec_code.json | 4208 ++++++++++++++++ .../verified/gw_plan_comptable.json | 1919 ++++++++ .../verified/gw_plan_comptable_avec_code.json | 4208 ++++++++++++++++ .../verified/km_plan_comptable.json | 1919 ++++++++ .../verified/km_plan_comptable_avec_code.json | 4208 ++++++++++++++++ .../verified/ml_plan_comptable.json | 1919 ++++++++ .../verified/ml_plan_comptable_avec_code.json | 4208 ++++++++++++++++ .../verified/ne_plan_comptable.json | 1919 ++++++++ .../verified/ne_plan_comptable_avec_code.json | 4208 ++++++++++++++++ .../verified/sn_plan_comptable.json | 1919 ++++++++ .../verified/sn_plan_comptable_avec_code.json | 4208 ++++++++++++++++ .../verified/syscohada_chart_of_accounts.py | 34 + .../verified/syscohada_plan_comptable.json | 2892 +++++++++++ .../syscohada_plan_comptable_avec_code.json | 4209 +++++++++++++++++ .../verified/td_plan_comptable.json | 1919 ++++++++ .../verified/td_plan_comptable_avec_code.json | 4208 ++++++++++++++++ .../verified/tg_plan_comptable.json | 1919 ++++++++ .../verified/tg_plan_comptable_avec_code.json | 4208 ++++++++++++++++ 37 files changed, 111294 insertions(+) create mode 100644 erpnext/accounts/doctype/account/chart_of_accounts/verified/bf_plan_comptable.json create mode 100644 erpnext/accounts/doctype/account/chart_of_accounts/verified/bf_plan_comptable_avec_code.json create mode 100644 erpnext/accounts/doctype/account/chart_of_accounts/verified/bj_plan_comptable.json create mode 100644 erpnext/accounts/doctype/account/chart_of_accounts/verified/bj_plan_comptable_avec_code.json create mode 100644 erpnext/accounts/doctype/account/chart_of_accounts/verified/cd_plan_comptable.json create mode 100644 erpnext/accounts/doctype/account/chart_of_accounts/verified/cd_plan_comptable_avec_code.json create mode 100644 erpnext/accounts/doctype/account/chart_of_accounts/verified/cf_plan_comptable.json create mode 100644 erpnext/accounts/doctype/account/chart_of_accounts/verified/cf_plan_comptable_avec_code.json create mode 100644 erpnext/accounts/doctype/account/chart_of_accounts/verified/cg_plan_comptable.json create mode 100644 erpnext/accounts/doctype/account/chart_of_accounts/verified/cg_plan_comptable_avec_code.json create mode 100644 erpnext/accounts/doctype/account/chart_of_accounts/verified/ci_plan_comptable.json create mode 100644 erpnext/accounts/doctype/account/chart_of_accounts/verified/ci_plan_comptable_avec_code.json create mode 100644 erpnext/accounts/doctype/account/chart_of_accounts/verified/cm_plan_comptable.json create mode 100644 erpnext/accounts/doctype/account/chart_of_accounts/verified/cm_plan_comptable_avec_code.json create mode 100644 erpnext/accounts/doctype/account/chart_of_accounts/verified/ga_plan_comptable.json create mode 100644 erpnext/accounts/doctype/account/chart_of_accounts/verified/ga_plan_comptable_avec_code.json create mode 100644 erpnext/accounts/doctype/account/chart_of_accounts/verified/gn_plan_comptable.json create mode 100644 erpnext/accounts/doctype/account/chart_of_accounts/verified/gn_plan_comptable_avec_code.json create mode 100644 erpnext/accounts/doctype/account/chart_of_accounts/verified/gq_plan_comptable.json create mode 100644 erpnext/accounts/doctype/account/chart_of_accounts/verified/gq_plan_comptable_avec_code.json create mode 100644 erpnext/accounts/doctype/account/chart_of_accounts/verified/gw_plan_comptable.json create mode 100644 erpnext/accounts/doctype/account/chart_of_accounts/verified/gw_plan_comptable_avec_code.json create mode 100644 erpnext/accounts/doctype/account/chart_of_accounts/verified/km_plan_comptable.json create mode 100644 erpnext/accounts/doctype/account/chart_of_accounts/verified/km_plan_comptable_avec_code.json create mode 100644 erpnext/accounts/doctype/account/chart_of_accounts/verified/ml_plan_comptable.json create mode 100644 erpnext/accounts/doctype/account/chart_of_accounts/verified/ml_plan_comptable_avec_code.json create mode 100644 erpnext/accounts/doctype/account/chart_of_accounts/verified/ne_plan_comptable.json create mode 100644 erpnext/accounts/doctype/account/chart_of_accounts/verified/ne_plan_comptable_avec_code.json create mode 100644 erpnext/accounts/doctype/account/chart_of_accounts/verified/sn_plan_comptable.json create mode 100644 erpnext/accounts/doctype/account/chart_of_accounts/verified/sn_plan_comptable_avec_code.json create mode 100644 erpnext/accounts/doctype/account/chart_of_accounts/verified/syscohada_chart_of_accounts.py create mode 100644 erpnext/accounts/doctype/account/chart_of_accounts/verified/syscohada_plan_comptable.json create mode 100644 erpnext/accounts/doctype/account/chart_of_accounts/verified/syscohada_plan_comptable_avec_code.json create mode 100644 erpnext/accounts/doctype/account/chart_of_accounts/verified/td_plan_comptable.json create mode 100644 erpnext/accounts/doctype/account/chart_of_accounts/verified/td_plan_comptable_avec_code.json create mode 100644 erpnext/accounts/doctype/account/chart_of_accounts/verified/tg_plan_comptable.json create mode 100644 erpnext/accounts/doctype/account/chart_of_accounts/verified/tg_plan_comptable_avec_code.json 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": {} + }, + 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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": {}, + 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+ "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" + }, + 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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": { + 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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 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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": {} 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"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": {}, 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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 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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": {} + }, 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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 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(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, 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{}, + "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 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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 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"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": 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"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" + }, 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"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 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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": { + 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\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": { + 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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": {}, + 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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": {}, + 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"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)": { + 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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 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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": {}, + 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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": {}, + 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"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)": { + 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"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 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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 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"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" 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"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": 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"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": { + 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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 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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": {}, + 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\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": { + 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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, 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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": {}, + 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\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 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{}, + "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": { + 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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)": { + 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"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" + }, + 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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 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\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": 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}, + "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": { + 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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 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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 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"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)": 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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 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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": {}, + 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"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": 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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": { + 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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, 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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 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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": {}, + 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"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": {}, 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{}, + "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)": { + 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"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" + }, + 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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)": 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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 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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": 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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", 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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 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"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": {}, + 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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": {}, + 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\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 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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 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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 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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)": { + 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"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" + }, + 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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 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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": 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}, + "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 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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 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"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": { + 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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": 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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", 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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 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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": { + 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\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": { + 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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": {}, + 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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": {}, 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{}, + "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": { + 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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": 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"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" 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"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 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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": {}, + 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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": { + 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\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": { + 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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": {}, + 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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": {}, + 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"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)": { + 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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 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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": {}, + 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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": {}, + 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"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)": { + 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"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 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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 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"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" 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"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": 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"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 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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 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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": {}, + 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\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": { + 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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, 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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": {}, + 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\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 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{}, + "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)": { + 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"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" + }, + 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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 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\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": 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}, + "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": { + 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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 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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 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"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)": 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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 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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": {}, + 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"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": 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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": { + 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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, 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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 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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": {}, + 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"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": {}, 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{}, + "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)": { + 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"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" + }, + 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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" + }, + 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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)": 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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 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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": 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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", 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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 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"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": {}, + 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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": {}, + 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\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 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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 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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 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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)": { + 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"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 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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": 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}, + "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 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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 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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": 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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", 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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 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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": { + 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\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": { + 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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": {}, + 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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": {}, 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{}, + "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": { + 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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": 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"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" 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"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 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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": {}, + 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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": { + 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\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": { + 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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": {}, + 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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": {}, + 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"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)": { + 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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 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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": {}, + 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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": {}, + 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"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)": { + 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"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 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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 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"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" 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"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": 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"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 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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 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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": {}, + 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\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": { + 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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, 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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": {}, + 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\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 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{}, + "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" + }, + 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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 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\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": 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}, + "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": { + 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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 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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 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"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)": 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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 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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": {}, + 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"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": 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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": { + 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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, 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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 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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": {}, + 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"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": {}, 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{}, + "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)": { + 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"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" + }, + 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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)": 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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 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"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": { + 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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": 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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", 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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 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"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": {}, + 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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": {}, + 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\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 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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 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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 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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)": { + 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"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" + }, + 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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 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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 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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 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"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":{ + }, + 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}, + "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":{ + 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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":{ 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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 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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": 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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 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"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 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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": {}, + 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"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": {} + }, + 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}, + "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 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{} + }, + "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 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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": 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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": 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"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": { + 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}, + "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 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"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": {}, 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\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, 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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 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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" + }, + 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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": { + 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"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