Odoo18-Base/addons/l10n_dz/data/template/account.account-dz.csv

"id","name","code","account_type","tag_ids","reconcile","name@fr"
"l10n_dz_101","Issued capital or share capital or endowment fund, or operating fund",101,equity,,False,"Capital émis ou capital social ou fonds de dotation, ou fonds d’exploitation"
l10n_dz_103,Premiums related to share capital,103,equity,,False,Primes liées au capital social
l10n_dz_104,Fair value adjustments,104,equity,,False,Ecart d’évaluation
l10n_dz_105,Revaluation difference,105,equity,,False,Ecart de réévaluation
l10n_dz_106,"Reserves (legal, statutory, ordinary, regulated)",106,equity,,False,"Réserves (légale, statutaire, ordinaire, réglementée)"
l10n_dz_107,Equity differences,107,equity,,False,Écarts d'équivalence
l10n_dz_108,Operator's account,108,equity,,False,Compte de l'exploitant
l10n_dz_109,Shareholders: subscribed capital - uncalled,109,equity,,False,Actionnaires: capital souscrit - non appelé
l10n_dz_11,Retained earnings,11,equity,,False,Report à nouveau
l10n_dz_12,Profit or loss for the year,12,equity_unaffected,,False,Résultat de l’exercice
l10n_dz_131,Equipment grants,131,equity,,False,Subventions d’équipements
l10n_dz_132,Other investment grants,132,equity,,False,Autres subventions d’investissement
l10n_dz_133,Deferred tax assets,133,asset_current,,False,Impôts différés actif
l10n_dz_134,Deferred tax liabilities,134,liability_current,,False,Impôts différés passif
l10n_dz_138,Other deferred income and expenses,138,liability_current,,False,Autres produits et charges différés
l10n_dz_153,Provisions for pensions and similar obligations,153,liability_non_current,,False,Provisions pour pensions et obligations similaires
l10n_dz_155,Provisions for taxes,155,liability_non_current,,False,Provisions pour impôts
l10n_dz_156,Provisions for renewal of fixed assets (concession),156,liability_non_current,,False,Provisions pour renouvellement des immobilisations (concession)
l10n_dz_158,Other provisions for charges - non-current liabilities,158,liability_non_current,,False,Autres provisions pour charges - passifs non courants
l10n_dz_161,Equity securities,161,liability_current,,False,Titres participatifs
l10n_dz_162,Convertible bonds,162,liability_current,,False,Emprunts obligataires convertibles
l10n_dz_163,Other bonds,163,liability_current,,False,Autres emprunts obligataires
l10n_dz_164,Borrowings from credit institutions,164,liability_current,,False,Emprunts auprès des Établissements de crédit
l10n_dz_165,Deposits and guarantees received,165,liability_current,,False,Dépôts et cautionnements reçus
l10n_dz_167,Liabilities under finance leases,167,liability_current,,False,Dettes sur contrat de location-financement
l10n_dz_168,Other loans and similar debts,168,liability_current,,False,Autres emprunts et dettes assimilés
l10n_dz_169,Bond redemption premiums,169,liability_current,,False,Primes de remboursement des obligations
l10n_dz_171,Liabilities related to Group investments,171,liability_current,,False,Dettes rattachées à des participations groupe
l10n_dz_172,Payables to non-group companies,172,liability_current,,False,Dettes rattachées à des participations hors groupe
l10n_dz_173,Payables to joint ventures,173,liability_current,,False,Dettes rattachées à des sociétés en participation
l10n_dz_178,Other liabilities related to equity investments,178,liability_current,,False,Autres dettes rattachées à des participations
l10n_dz_181,Inter-institutional liaison accounts,181,liability_current,,False,Comptes de liaison entre établissements
l10n_dz_188,Liaison accounts between joint ventures,188,liability_current,,False,Comptes de liaison entre sociétés en participation
l10n_dz_203,Capitalizable development costs,203,asset_fixed,,False,Frais de développement immobilisables
l10n_dz_204,Computer software and similar,204,asset_fixed,,False,Logiciels informatiques et assimilés
l10n_dz_205,"Concessions and similar rights, patents, licences, trademarks",205,asset_fixed,,False,"Concessions et droits similaires, brevets, licences, marques"
l10n_dz_207,Goodwill,207,asset_fixed,,False,Écart d’acquisition
l10n_dz_208,Other intangible assets,208,asset_fixed,,False,Autres immobilisations incorporelles
l10n_dz_211,Land,211,asset_fixed,,False,Terrains
l10n_dz_212,Layouts and landscaping,212,asset_fixed,,False,Agencements et aménagements de terrain
l10n_dz_213,Buildings,213,asset_fixed,,False,Constructions
l10n_dz_215,"Technical installations, equipment and industrial tools",215,asset_fixed,,False,"Installations techniques, matériel et outillage industriels"
l10n_dz_218,Other tangible assets,218,asset_fixed,,False,Autres immobilisations corporelles
l10n_dz_221,Land under concession,221,asset_fixed,,False,Terrains en concession
l10n_dz_222,Fixtures and fittings under concession,222,asset_fixed,,False,Agencements et aménagements de terrain en concession
l10n_dz_223,Buildings under concession,223,asset_fixed,,False,Constructions en concession
l10n_dz_225,Technical installations under concession,225,asset_fixed,,False,Installations techniques en concession
l10n_dz_228,Other tangible assets under concession,228,asset_fixed,,False,Autres immobilisations corporelles en concession
l10n_dz_229,Grantor's rights,229,liability_non_current,,False,Droits du concédant
l10n_dz_232,"Property, plant and equipment in progress",232,asset_fixed,,False,Immobilisations corporelles en cours
l10n_dz_237,Intangible assets in progress,237,asset_fixed,,False,Immobilisations incorporelles en cours
l10n_dz_238,Advances and deposits paid on orders for fixed assets,238,asset_fixed,,False,Avances et acomptes versés sur commandes d'immobilisations
l10n_dz_261,Shares in subsidiaries,261,asset_fixed,,False,Titres de filiales
l10n_dz_262,Other investments,262,asset_fixed,,False,Autres titres de participation
l10n_dz_265,Investments in associates,265,asset_fixed,,False,Titres de participation évalués par équivalence (entreprises associées) 
l10n_dz_266,Receivables from Group investments,266,asset_fixed,,False,Créances rattachées à des participations groupe
l10n_dz_267,Receivables from non-group investments,267,asset_fixed,,False,Créances rattachées à des participations hors groupe
l10n_dz_268,Receivables from joint ventures,268,asset_fixed,,False,Créances rattachées à des sociétés en participation
l10n_dz_269,Payments outstanding on equity investments not paid up,269,asset_fixed,,False,Versements restant à effectuer sur titres de participation non libérés
l10n_dz_271,Securities other than portfolio securities,271,asset_fixed,,False,Titres immobilisés autres que les titres immobilisés de l'activité de portefeuille
l10n_dz_272,"Debt securities (bonds, notes)",272,asset_fixed,,False,"Titres représentatifs de droit de créance (obligations, bons)"
l10n_dz_273,Fixed assets of the portfolio activity,273,asset_fixed,,False,Titres immobilisés de l'activité de portefeuille
l10n_dz_274,Loans and receivables under finance leases,274,asset_fixed,,False,Prêts et créances sur contrat de location - financement
l10n_dz_275,Deposits and guarantees paid,275,asset_fixed,,False,Dépôts et cautionnements versés
l10n_dz_276,Other fixed assets,276,asset_fixed,,False,Autres créances immobilisées
l10n_dz_279,Outstanding payments on fixed assets not paid up,279,asset_fixed,,False,Versements restant à effectuer sur titres immobilisés non libérés
l10n_dz_2803,Amortization of capitalizable development costs,2803,asset_fixed,,False,Amortissement des frais de recherche et développement immobilisables
l10n_dz_2804,Amortization of computer and related software,2804,asset_fixed,,False,Amortissement des logiciels informatiques et assimilés
l10n_dz_2805,"Amortization of concessions and similar rights, patents, licenses, trademarks",2805,asset_fixed,,False,"Amortissement concessions et droits similaires, brevets, licences, marques"
l10n_dz_2807,Amortization of goodwill,2807,asset_fixed,,False,Amortissement écart d’acquisition (goodwill)
l10n_dz_2808,Amortization of other intangible assets,2808,asset_fixed,,False,Amortissement autres immobilisations incorporelles
l10n_dz_2812,Amortization of land fixtures and fittings,2812,asset_fixed,,False,Amortissement agencements et aménagements de terrain
l10n_dz_2813,Amortization of buildings,2813,asset_fixed,,False,Amortissement constructions
l10n_dz_2815,Amortization of technical installations,2815,asset_fixed,,False,Amortissement installations techniques
l10n_dz_2818,Amortization of other tangible assets,2818,asset_fixed,,False,Amortissement autres immobilisations corporelles
l10n_dz_282,Amortization of assets under concession,282,asset_fixed,,False,Amortissement des immobilisations mises en concession
l10n_dz_2903,Impairment of capitalizable development costs,2903,asset_fixed,,False,Pertes de valeur sur frais de recherche et développement immobilisables
l10n_dz_2904,Impairment losses on computer software and similar,2904,asset_fixed,,False,Pertes de valeur sur logiciels informatiques et assimilés
l10n_dz_2905,"Impairment of concessions and similar rights, patents, licenses, trademarks",2905,asset_fixed,,False,"Pertes de valeur sur concessions et droits similaires, brevets, licences, marques"
l10n_dz_2907,Impairment of goodwill,2907,asset_fixed,,False,Pertes de valeur sur écart d’acquisition
l10n_dz_2908,Impairment losses on other intangible assets intangible assets,2908,asset_fixed,,False,Pertes de valeur sur autres immobilisations incorporelles
l10n_dz_2912,Impairment of fixtures and fittings,2912,asset_fixed,,False,Pertes de valeur sur agencements et aménagements de terrain
l10n_dz_2913,Impairment of buildings,2913,asset_fixed,,False,Pertes de valeur sur constructions
l10n_dz_2914,Impairment of investment property (fair value),2914,asset_fixed,,False,Pertes de valeur sur immeubles de placement (Juste valeur)
l10n_dz_2915,"Impairment of plant, machinery and equipment",2915,asset_fixed,,False,Pertes de valeur sur installations techniques
l10n_dz_2918,"Impairment of other property, plant and equipment",2918,asset_fixed,,False,Pertes de valeur sur autres immobilisations corporelles
l10n_dz_292,Impairment of assets held under concession,292,asset_fixed,,False,Pertes de valeur sur immobilisations mises en concession
l10n_dz_293,Impairment losses on fixed assets in progress,293,asset_fixed,,False,Pertes de valeur sur immobilisations encours
l10n_dz_296,Impairment losses on investments in subsidiaries and affiliates,296,asset_fixed,,False,Pertes de valeur sur participations et créances rattachées à participations
l10n_dz_297,Impairment losses on other fixed assets,297,asset_fixed,,False,Pertes de valeur sur autres titres immobilisés
l10n_dz_298,Impairment of other financial assets assets,298,asset_fixed,,False,Pertes de valeur sur autres actifs financiers immobilisés
l10n_dz_30,Inventories of goods,30,asset_current,,False,Stocks de marchandises
l10n_dz_31,Raw materials and supplies,31,asset_current,,False,Matières premières et fournitures
l10n_dz_321,Consumable materials,321,asset_current,,False,Matières consommables
l10n_dz_322,Consumable supplies,322,asset_current,,False,Fournitures consommables
l10n_dz_326,Packaging,326,asset_current,,False,Emballages
l10n_dz_331,Product in process,331,asset_current,,False,Produits en cours
l10n_dz_335,Work in Progress,335,asset_current,,False,Travaux en cours
l10n_dz_341,Studies in progress,341,asset_current,,False,Etudes en cours 
l10n_dz_345,Services in progress,345,asset_current,,False,Prestations de services en cours
l10n_dz_351,Intermediate products,351,asset_current,,False,Produits intermédiaires
l10n_dz_355,Finished products,355,asset_current,,False,Produits finis
l10n_dz_358,"Residual or salvaged materials (waste, scrap)",358,asset_current,,False,"Produits résiduels ou matières de récupération (déchets, rebuts)"
l10n_dz_361,Board and accompanying parts,361,asset_current,,False,Lot de bord et pièces d’accompagnement
l10n_dz_362,Dismantled parts and accessories,362,asset_current,,False,Organes et accessoires démantelés
l10n_dz_365,Spare parts recovered from equipment,365,asset_current,,False,Pièces de rechanges récupérées sur matériels
l10n_dz_368,Non-current assets held for sale (reforms),368,asset_non_current,,False,Actifs non courants destinés à être cédés (réformes)
l10n_dz_371,Raw materials in the process of being received,371,asset_current,,False,Matières premières en cours de réception
l10n_dz_372,Other supplies to be received,372,asset_current,,False,Autres approvisionnements à réceptionner
l10n_dz_373,Stocks on deposit or consignment,373,asset_current,,False,Stocks en dépôt ou en consignation
l10n_dz_374,Stocks under customs control,374,asset_current,,False,Stocks sous douanes
l10n_dz_380,Stored goods,380,asset_current,,False,Marchandises stockées
l10n_dz_381,Raw materials and supplies,381,asset_current,,False,Matières premières et fournitures stockées
l10n_dz_382,Other stored supplies,382,asset_current,,False,Autres approvisionnements stockés
l10n_dz_390,Impairment losses on inventories of goods,390,asset_current,,False,Pertes de valeur sur Stocks de marchandises
l10n_dz_391,Impairment losses on raw materials and supplies,391,asset_current,,False,Pertes de valeur sur Matières premières et fournitures
l10n_dz_392,Impairment losses on other supplies,392,asset_current,,False,Pertes de valeur sur Autres approvisionnements
l10n_dz_393,Impairment losses on work in progress of goods,393,asset_current,,False,Pertes de valeur sur En cours de production de biens
l10n_dz_394,Impairment losses on work in progress of services,394,asset_current,,False,Pertes de valeur sur En cours de production de services
l10n_dz_395,Impairment losses on inventories of goods,395,asset_current,,False,Pertes de valeur sur Stocks de marchandises
l10n_dz_397,Impairment losses on external inventories,397,asset_current,,False,Pertes de valeur sur Stocks à l'extérieur
l10n_dz_401,Inventory and service providers,401,liability_payable,,True,Fournisseurs de stocks et services
l10n_dz_403,"Suppliers, notes payable",403,liability_payable,,True,"Fournisseurs, effets à payer"
l10n_dz_404,Suppliers of fixed assets,404,liability_payable,,True,Fournisseurs d'immobilisations
l10n_dz_405,Fixed Assets Suppliers - Notes Payable,405,liability_payable,,True,Fournisseurs d'immobilisations - Effets à payer
l10n_dz_408,Suppliers unpaid invoices,408,liability_payable,,True,Fournisseurs factures non parvenues
l10n_dz_409,"Suppliers - debtors: advances and down payments made, discounts, rebates to be obtained, other receivables",409,asset_current,,False,"Fournisseurs - débiteurs : avances et acomptes versés, rabais, remise, ristourne à obtenir, autres créances"
l10n_dz_411,Clients,411,asset_receivable,,True,Clients
l10n_dz_412,Accounts receivable: Notes receivable (PoS),412,asset_receivable,,True,Clients : effets à recevoir (PoS)
l10n_dz_413,Customers : Notes receivable,413,asset_receivable,,True,Clients : effets à recevoir
l10n_dz_416,Doubtful Customers,416,asset_receivable,,True,Clients douteux
l10n_dz_417,Receivables on work or services in progress,417,asset_receivable,,True,Créances sur travaux ou prestations en cours
l10n_dz_418,Customers - revenue not yet invoiced,418,asset_receivable,,True,Clients - produits non encore facturés
l10n_dz_419,"Accounts payable, advances received, discounts, rebates and other credit notes to be issued",419,liability_current,,False,"Clients créditeurs, avances reçues, rabais, remise, ristourne à accorder et autres avoirs à établir"
l10n_dz_421,"Personnel, salaries due",421,liability_current,,False,"Personnel, rémunérations dues"
l10n_dz_422,Social Work Fund,422,liability_current,,False,Fonds des oeuvres sociales
l10n_dz_423,Employee profit sharing,423,liability_current,,False,Participation des salariés au résultat
l10n_dz_425,"Personnel, advances and deposits granted",425,liability_current,,False,"Personnel, avances et acomptes accordés"
l10n_dz_426,"Personnel, deposits received",426,liability_current,,False,"Personnel, dépôts reçus"
l10n_dz_427,"Personnel, wage oppositions",427,liability_current,,False,"Personnel, oppositions sur salaires"
l10n_dz_428,"Personnel, accrued expenses and accrued income",428,liability_current,,False,"Personnel, charges à payer et produits à recevoir"
l10n_dz_431,Social security,431,liability_current,,False,Sécurité sociale
l10n_dz_432,Other social organizations,432,liability_current,,False,Autres organismes sociaux
l10n_dz_438,Social organizations: Accrued charges and accrued income,438,asset_receivable,,True,Organismes sociaux : charges à payer et produits à recevoir
l10n_dz_441,"State and other public authorities, grants receivable",441,asset_receivable,,True,"Etat et autres collectivités publiques, subventions à recevoir"
l10n_dz_442,"State, taxes and duties recoverable from third parties",442,asset_current,,False,"Etat, impôts et taxes recouvrables sur des tiers"
l10n_dz_443,Special operations with the State and public authorities,443,asset_receivable,,True,Opérations particulières avec l'Etat et les collectivités publiques
l10n_dz_444,"State, income taxes",444,liability_current,,False,"Etat, impôts sur les résultats"
l10n_dz_4455,VAT to be disbursed,4455,liability_current,,False,TVA à décaisser
l10n_dz_4456,Recoverable VAT and withholding tax,4456,asset_current,,False,TVA récupérable et précompte
l10n_dz_4457,Collected VAT,4457,liability_current,,False,TVA collectée
l10n_dz_4458,VAT to be regularized,4458,asset_current,,False,TVA à régulariser
l10n_dz_446,International organizations,446,liability_current,,False,Organismes internationaux
l10n_dz_4471,Tax on professional activity - TAP payable (on G.50),4471,liability_current,,False,Taxe sur l’activité professionnelle – TAP à payer (sur G.50)
l10n_dz_4472,Tax on apprenticeship and professional training,4472,liability_current,,False,Taxe sur l’apprentissage et la formation professionnelle
l10n_dz_4473,Environmental tax - (Ecotax),4473,liability_current,,False,Taxe sur l’environnement – (Écotaxe)
l10n_dz_4474,Registration fees to be paid,4474,liability_current,,False,Droits d’enregistrement à payer
l10n_dz_4475,Property tax to be paid,4475,liability_current,,False,Taxe foncière à payer
l10n_dz_4476,Special (or specific) taxes payable,4476,liability_current,,False,Taxes spéciales (ou spécifiques) à payer
l10n_dz_4478,"Other duties, taxes and fees payable",4478,liability_current,,False,"Autres droits, impôts et taxes à payer"
l10n_dz_448,"State, accrued expenses and accrued income (excluding taxes)",448,liability_current,,False,"Etat, charges à payer et produits à recevoir (hors impôts)"
l10n_dz_451,Group Operations,451,asset_receivable,,True,Opérations groupe
l10n_dz_455,"Partners, current accounts",455,liability_payable,,True,"Associés, Comptes courants"
l10n_dz_456,"Partners, capital transactions",456,asset_receivable,,True,"Associés, opérations sur le capital"
l10n_dz_457,"Partners, dividends to be paid",457,liability_current,,False,"Associés, dividendes à payer"
l10n_dz_458,"Partners, operations carried out in common or in grouping",458,asset_receivable,,True,"Associés, opérations faites en commun ou en groupement"
l10n_dz_462,Receivables on disposal of fixed assets,462,asset_receivable,,True,Créances sur cessions d'immobilisations
l10n_dz_464,Payables on acquisitions of marketable securities and derivative financial instruments,464,liability_payable,,True,Dettes sur acquisitions de valeurs mobilières de placement et instruments financiers dérivés
l10n_dz_465,Receivables on disposals of marketable securities and derivative financial instruments,465,asset_receivable,,True,Créances sur cessions de valeurs mobilières de placement et instruments financiers dérivés
l10n_dz_467,Other accounts receivable or payable,467,liability_current,,False,Autres comptes débiteurs ou créditeurs
l10n_dz_468,Miscellaneous accrued liabilities and accrued income,468,liability_current,,False,Diverses charges à payer et produits à recevoir
l10n_dz_476,Expenditures pending charge,476,liability_current,,False,Dépenses en attente d’imputation
l10n_dz_477,Income pending allocation,477,asset_receivable,,True,Recettes en attente d’imputations
l10n_dz_478,Other operations to be regularized,478,liability_current,,False,Autres opérations à régulariser
l10n_dz_481,"Provisions, current liabilities",481,asset_receivable,,True,"Provisions, passifs courants"
l10n_dz_486,Deferred expenses,486,asset_receivable,,True,Charges constatées d'avance
l10n_dz_487,Deferred income,487,liability_current,,False,Produits constatés d'avance
l10n_dz_491,Impairment losses on trade receivables,491,liability_current,,False,Pertes de valeur sur comptes de clients
l10n_dz_495,Impairment losses on group accounts and on associates,495,liability_current,,False,Pertes de valeur sur comptes du groupe et sur associés
l10n_dz_496,Impairment losses on miscellaneous accounts receivable,496,asset_receivable,,True,Pertes de valeur sur comptes de débiteurs divers
l10n_dz_498,Impairment losses on other third party accounts,498,asset_receivable,,True,Pertes de valeur sur autres comptes de tiers
l10n_dz_501,Shares in affiliated companies,501,asset_current,,False,Parts dans entreprises liées
l10n_dz_502,Own shares,502,asset_current,,False,Actions propres
l10n_dz_503,Other shares or securities conferring a right of ownership,503,asset_current,,False,Autres actions ou titres conférant un droit de propriété
l10n_dz_506,"Bonds, treasury bills and short-term bills",506,asset_current,,False,"Obligations, bons du Trésor et bons de caisse à court terme"
l10n_dz_508,Other marketable securities and similar receivables,508,asset_current,,False,Autres valeurs mobilières de placement et créances assimilées
l10n_dz_509,Payments still to be made on unpaid investment securities,509,asset_current,,False,Versements restant à effectuer sur valeurs mobilières de placement non libérées
l10n_dz_511,Cash in hand,511,asset_cash,,False,Valeur à l'encaissement
l10n_dz_512,Banks current accounts,512,asset_cash,,False,Banques comptes courants
l10n_dz_515,Treasury and public institutions,515,asset_cash,,False,Trésor public et établissements publics
l10n_dz_517,Other financial organizations,517,asset_cash,,False,Autres organismes financiers
l10n_dz_518,Accrued interests,518,asset_cash,,False,Intérêts courus
l10n_dz_519,Current bank loans,519,asset_cash,,False,Concours bancaires courants
l10n_dz_521,Derivative financial instruments: Assets,521,asset_cash,,False,Instruments financiers dérivés : Actifs
l10n_dz_529,Derivative financial instruments: Liabilities,529,asset_cash,,False,Instruments financiers dérivés : Passifs
l10n_dz_530,Cash register,530,asset_cash,,False,Caisse
l10n_dz_541,Imprest Accounts,541,asset_cash,,False,Régies d'avances
l10n_dz_542,Credentials,542,asset_cash,,False,Accréditifs
l10n_dz_581,Transfer of funds,581,asset_cash,,False,Virements de fonds
l10n_dz_588,Other internal transfers,588,asset_cash,,False,Autres virements internes
l10n_dz_591,Loss of value on securities in banks and financial institutions,591,asset_cash,,False,Pertes de valeur sur valeurs en banque et Etablissements financiers
l10n_dz_594,Loss of value on imprest accounts and letters of credit,594,asset_cash,,False,Pertes de valeurs sur régies d'avances et accréditifs
l10n_dz_600,Purchases of goods sold,600,expense,account.account_tag_operating,False,Achats de marchandises vendues
l10n_dz_601,Raw materials,601,expense,account.account_tag_operating,False,Matières premières
l10n_dz_602,Other supplies,602,expense,account.account_tag_operating,False,Autres approvisionnements
l10n_dz_603,Changes in inventory,603,expense,account.account_tag_operating,False,Variations des stocks
l10n_dz_604,Purchases of studies and services,604,expense,account.account_tag_operating,False,Achats d'études et de prestations de services
l10n_dz_605,"Purchase of materials, equipment and works",605,expense,account.account_tag_operating,False,"Achats de matériels, équipements et travaux"
l10n_dz_607,Purchases of non-stock materials and supplies,607,expense,account.account_tag_operating,False,Achats non stockés de matières et fournitures
l10n_dz_608,Incidental purchase costs,608,expense,account.account_tag_operating,False,Frais accessoires d’achat
l10n_dz_609,"Discounts, rebates, discounts obtained on purchases",609,expense,account.account_tag_operating,False,"Rabais, remises, ristournes obtenus sur achats"
l10n_dz_611,General subcontracting,611,expense,account.account_tag_operating,False,Sous traitance générale
l10n_dz_613,Rentals,613,expense,account.account_tag_operating,False,Locations
l10n_dz_614,Rental charges and condominium fees,614,expense,account.account_tag_operating,False,Charges locatives et charges de copropriété
l10n_dz_615,"Care, repairs and maintenance",615,expense,account.account_tag_operating,False,"Entretien, réparations et maintenance"
l10n_dz_616,Insurance premiums,616,expense,account.account_tag_operating,False,Primes d'assurances
l10n_dz_617,Studies and research,617,expense,account.account_tag_operating,False,Etudes et recherches
l10n_dz_618,Documentation and miscellaneous,618,expense,account.account_tag_operating,False,Documentation et divers
l10n_dz_619,"Discounts, rebates and discounts obtained on external services",619,expense,account.account_tag_operating,False,"Rabais, remises et ristournes obtenus sur services extérieurs"
l10n_dz_621,Personnel from outside the company,621,expense,account.account_tag_operating,False,Personnel extérieur à l'entreprise
l10n_dz_622,Remuneration of intermediaries and fees,622,expense,account.account_tag_operating,False,Rémunérations d'intermédiaires et honoraires
l10n_dz_623,"Advertising, publishing, public relations",623,expense,account.account_tag_operating,False,"Publicité, publication, relations publiques"
l10n_dz_624,Transportation of goods and collective transportation of personnel,624,expense,account.account_tag_operating,False,Transports de biens et transport collectif du personnel
l10n_dz_625,"Travel, missions and receptions",625,expense,account.account_tag_operating,False,"Déplacements, missions et réceptions"
l10n_dz_626,Postal and telecommunication expenses,626,expense,account.account_tag_operating,False,Frais postaux et de télécommunications
l10n_dz_627,Banking and related services,627,expense,account.account_tag_operating,False,Services bancaires et assimilés
l10n_dz_628,Dues and miscellaneous,628,expense,account.account_tag_operating,False,Cotisations et divers
l10n_dz_629,"Discounts, rebates and refunds obtained on other external services",629,expense,account.account_tag_operating,False,"Rabais, remises et ristournes obtenus sur autres services extérieurs"
l10n_dz_631,Personnel remuneration,631,expense,account.account_tag_operating,False,Rémunérations du personnel
l10n_dz_634,Operator's remuneration,634,expense,account.account_tag_operating,False,Rémunération de l'exploitant
l10n_dz_635,Contributions to social organizations,635,expense,account.account_tag_operating,False,Cotisations aux organismes sociaux
l10n_dz_636,Social charges for the sole proprietor,636,expense,account.account_tag_operating,False,Charges sociales de l'exploitant individuel
l10n_dz_637,Other social charges,637,expense,account.account_tag_operating,False,Autres charges sociales
l10n_dz_638,Other personnel expenses,638,expense,account.account_tag_operating,False,Autres charges de personnel
l10n_dz_641,"Taxes, duties and similar payments on salaries",641,expense,account.account_tag_operating,False,"Impôts, taxes et versements assimilés sur rémunérations"
l10n_dz_642,Non-recoverable taxes on revenues,642,expense,account.account_tag_operating,False,Impôts et taxes non récupérables sur chiffre d'affaires
l10n_dz_645,Other taxes (excluding income taxes),645,expense,account.account_tag_operating,False,Autres impôts et taxes (hors impôts sur les résultats)
l10n_dz_651,"Royalties for concessions, patents, licenses, software, rights and similar assets",651,expense,account.account_tag_operating,False,"Redevances pour concessions, brevets, licences, logiciels, droits et valeurs similaires"
l10n_dz_652,Losses on disposal of non-financial fixed assets,652,expense,account.account_tag_operating,False,Moins-values sur sortie d'actifs immobilisés non financiers
l10n_dz_653,Attendance fees,653,expense,account.account_tag_operating,False,Jetons de présence
l10n_dz_654,Losses on uncollectible receivables,654,expense,account.account_tag_operating,False,Pertes sur créances irrécouvrables
l10n_dz_655,Share of profit of joint ventures,655,expense,account.account_tag_operating,False,Quote-part de résultat sur opérations faites en commun
l10n_dz_656,"Fines and penalties, grants awarded, donations and gifts",656,expense,account.account_tag_operating,False,"Amendes et pénalités, subventions accordées, dons et libéralités"
l10n_dz_657,Exceptional expenses of current management,657,expense,account.account_tag_operating,False,Charges exceptionnelles de gestion courante
l10n_dz_658,Other operating expenses,658,expense,account.account_tag_operating,False,Autres charges de gestion courante
l10n_dz_661,Interest expenses,661,expense,account.account_tag_financing,False,charges d'intérêts
l10n_dz_664,Losses on receivables from investments,664,expense,account.account_tag_financing,False,Pertes sur créances liées à des participations
l10n_dz_665,Valuation differences on financial assets - losses,665,expense,account.account_tag_financing,False,Ecart d'évaluation sur actifs financiers - moins-values
l10n_dz_666,Losses on foreign exchange,666,expense,account.account_tag_financing,False,Pertes de change
l10n_dz_667,Net losses on disposal of financial assets,667,expense,account.account_tag_financing,False,Pertes nettes sur cessions d’actifs financiers
l10n_dz_668,Other financial expenses,668,expense,account.account_tag_financing,False,Autres charges financières
l10n_dz_67,Extraordinary items (Expenses),67,expense,account.account_tag_investing,False,Eléments extraordinaires (Charges)
l10n_dz_681,"Depreciation, amortization, provisions and impairment impairment losses, non-current assets",681,expense,account.account_tag_operating,False,"Dotations aux amortissements, provisions et pertes de valeur, actifs non courants"
l10n_dz_682,"Depreciation, provisions and impairment of assets under concession",682,expense,account.account_tag_operating,False,"Dotations aux amortissements, provisions et PDV des biens mis en concession"
l10n_dz_685,"Depreciation, amortization, provisions and impairment on current assets",685,expense,account.account_tag_operating,False,"Dotations aux amortissements, provisions et pertes de valeur, actifs courants"
l10n_dz_686,"Depreciation, amortization, provisions and impairment impairment losses, financial items",686,expense,account.account_tag_financing,False,"Dotations aux amortissements, provisions et pertes de valeur, éléments financiers"
l10n_dz_692,Deferred tax assets - Income,692,expense,,False,Imposition différée actif – Produits
l10n_dz_693,Deferred tax liabilities - Expenses,693,expense,,False,Imposition différée passif – Charges
l10n_dz_695,Income taxes based on profit or loss from ordinary activities,695,expense,,False,Impôts sur les bénéfices basés sur le résultat des activités ordinaires
l10n_dz_698,Other income taxes,698,expense,,False,Autres impôts sur les résultats
l10n_dz_700,Sales of merchandise,700,income,account.account_tag_operating,False,Ventes de marchandises
l10n_dz_701,Sales of finished goods,701,income,account.account_tag_operating,False,Ventes de Produits finis
l10n_dz_702,Sales of intermediate products,702,income,account.account_tag_operating,False,Ventes de produits intermédiaires
l10n_dz_703,Sales of residual products,703,income,account.account_tag_operating,False,Ventes de produits résiduels
l10n_dz_704,Sale of works,704,income,account.account_tag_operating,False,Vente de travaux
l10n_dz_705,Sale of studies,705,income,account.account_tag_operating,False,Vente d'études
l10n_dz_706,Other services provided,706,income,account.account_tag_operating,False,Autres prestations de services
l10n_dz_708,Income from auxiliary activities,708,income,account.account_tag_operating,False,Produits des activités annexes
l10n_dz_709,"Discounts, rebates and discounts granted",709,income,account.account_tag_operating,False,"Rabais, remises et ristournes accordés"
l10n_dz_723,Change in inventories of work in progress,723,income,account.account_tag_operating,False,Variation de stocks d'encours
l10n_dz_724,Change in inventory of products,724,income,account.account_tag_operating,False,Variation de stocks de produits
l10n_dz_731,Capitalized production of intangible assets,731,income,account.account_tag_operating,False,Production immobilisée d'actifs incorporels
l10n_dz_732,Capitalized production of tangible assets,732,income,account.account_tag_operating,False,Production immobilisée d'actifs corporels
l10n_dz_741,Balancing subsidy,741,income,account.account_tag_operating,False,Subvention d'équilibre
l10n_dz_748,Other operating subsidies,748,income,account.account_tag_operating,False,Autres subventions d'exploitation
l10n_dz_751,"Royalties for concessions, patents, licenses, software and similar assets",751,income,account.account_tag_operating,False,"Redevances pour concessions, brevets, licences, logiciels et valeurs similaires"
l10n_dz_752,Capital gains on disposal of non-financial fixed assets,752,income,account.account_tag_operating,False,Plus-values sur sorties d'actifs immobilisés non financiers
l10n_dz_753,Directors' and officers' fees and remuneration,753,income,account.account_tag_operating,False,Jetons de présence et rémunérations d'administrateurs ou de gérants
l10n_dz_754,Share of investment grants transferred to income for the year,754,income,account.account_tag_operating,False,Quotes-parts de subventions d’investissement virées au résultat de l’exercice
l10n_dz_755,Share of profit of joint ventures,755,income,account.account_tag_operating,False,Quote-part de résultat sur opérations faites en commun
l10n_dz_756,Receipts from amortized receivables,756,income,account.account_tag_operating,False,Rentrées sur créances amorties
l10n_dz_757,Extraordinary income from management operations,757,income,account.account_tag_operating,False,Produits exceptionnels sur opérations de gestion
l10n_dz_758,Other current management income,758,income,account.account_tag_operating,False,Autres produits de gestion courante
l10n_dz_761,Income from participations,761,income,account.account_tag_financing,False,Produits de participations
l10n_dz_762,Income from financial assets,762,income,account.account_tag_financing,False,Revenus des actifs financiers
l10n_dz_763,Income from receivables,763,income,account.account_tag_financing,False,Revenus de créances
l10n_dz_765,Valuation differences on financial assets - Capital gains,765,income,account.account_tag_financing,False,Ecart d’évaluation sur actifs financiers – Plus-values
l10n_dz_766,Foreign exchange gains,766,income,account.account_tag_financing,False,Gains de change
l10n_dz_767,Net gains on disposal of financial assets,767,income,account.account_tag_financing,False,Profits nets sur cessions d’actifs financiers
l10n_dz_768,Other financial income,768,income,account.account_tag_financing,False,Autres produits financiers
l10n_dz_77,Extraordinary items (Income),77,income,account.account_tag_investing,False,Éléments extraordinaires (revenus)
l10n_dz_781,Operating reversals of impairment losses and provisions - non-current assets,781,income,account.account_tag_operating,False,Reprises d'exploitation sur pertes de valeur et provisions - actifs non courants
l10n_dz_785,Operating reversals of impairment losses and provisions - current assets,785,income,account.account_tag_operating,False,Reprises d'exploitation sur pertes de valeur et provisions - actifs courants
l10n_dz_786,Financial reversals of impairment losses and provisions,786,income,account.account_tag_financing,False,Reprises financières sur pertes de valeur et provisions