"id","code_prefix_start","name","chart_template_id/id" "pcg_10","10","Capital et réserves","l10n_fr.l10n_fr_pcg_chart_template" "pcg_101","101","Capital","l10n_fr.l10n_fr_pcg_chart_template" "pcg_104","104","Primes liées au capital social","l10n_fr.l10n_fr_pcg_chart_template" "pcg_106","106","Réserves","l10n_fr.l10n_fr_pcg_chart_template" "pcg_11","11","Report à nouveau","l10n_fr.l10n_fr_pcg_chart_template" "pcg_12","12","Résultat de l'exercice","l10n_fr.l10n_fr_pcg_chart_template" "pcg_13","13","Subventions d'investissement","l10n_fr.l10n_fr_pcg_chart_template" "pcg_15","15","Provisions","l10n_fr.l10n_fr_pcg_chart_template" "pcg_151","151","Provisions pour risques","l10n_fr.l10n_fr_pcg_chart_template" "pcg_152","152","Provisions pour charges","l10n_fr.l10n_fr_pcg_chart_template" "pcg_158","158","Autres provisions pour charges","l10n_fr.l10n_fr_pcg_chart_template" "pcg_16","16","Emprunts et dettes assimilées","l10n_fr.l10n_fr_pcg_chart_template" "pcg_165","165","Dépôts et cautionnements reçus","l10n_fr.l10n_fr_pcg_chart_template" "pcg_166","166","Participation des salariés aux résultats","l10n_fr.l10n_fr_pcg_chart_template" "pcg_167","167","Emprunts et dettes assortis de conditions particulières","l10n_fr.l10n_fr_pcg_chart_template" "pcg_168","168","Autres emprunts et dettes assimilées","l10n_fr.l10n_fr_pcg_chart_template" "pcg_17","17","Dettes rattachées à des participations","l10n_fr.l10n_fr_pcg_chart_template" "pcg_18","18","Comptes de liaison des établissements et sociétés en participation","l10n_fr.l10n_fr_pcg_chart_template" "pcg_20","20","Immobilisations incorporelles et frais d’établissement","l10n_fr.l10n_fr_pcg_chart_template" "pcg_201","201","Frais d'établissement","l10n_fr.l10n_fr_pcg_chart_template" "pcg_21","21","Immobilisations corporelles","l10n_fr.l10n_fr_pcg_chart_template" "pcg_211","211","Terrains","l10n_fr.l10n_fr_pcg_chart_template" "pcg_213","213","Constructions","l10n_fr.l10n_fr_pcg_chart_template" "pcg_215","215","Installations techniques, matériels et outillage industriels","l10n_fr.l10n_fr_pcg_chart_template" "pcg_2151","2151","Installations complexes spécialisées","l10n_fr.l10n_fr_pcg_chart_template" "pcg_2153","2153","Installations à caractère spécifique","l10n_fr.l10n_fr_pcg_chart_template" "pcg_218","218","Autres immobilisations corporelles","l10n_fr.l10n_fr_pcg_chart_template" "pcg_23","23","Immobilisations en cours","l10n_fr.l10n_fr_pcg_chart_template" "pcg_26","26","Participations et créances rattachées à des participations","l10n_fr.l10n_fr_pcg_chart_template" "pcg_261","261","Titres de participation","l10n_fr.l10n_fr_pcg_chart_template" "pcg_267","267","Créances rattachées à des participations","l10n_fr.l10n_fr_pcg_chart_template" "pcg_268","268","Créances rattachées à des sociétés en participation","l10n_fr.l10n_fr_pcg_chart_template" "pcg_27","27","Autres immobilisations financières","l10n_fr.l10n_fr_pcg_chart_template" "pcg_271","271","Titres immobilisés autres que les titres immobilisés de l'activité de portefeuille (droit de propriété)","l10n_fr.l10n_fr_pcg_chart_template" "pcg_272","272","Titres immobilisés (droit de créance)","l10n_fr.l10n_fr_pcg_chart_template" "pcg_274","274","Prêts","l10n_fr.l10n_fr_pcg_chart_template" "pcg_275","275","Dépôts et cautionnements versés","l10n_fr.l10n_fr_pcg_chart_template" "pcg_276","276","Autres créances immobilisées","l10n_fr.l10n_fr_pcg_chart_template" "pcg_2768","2768","Intérêts courus","l10n_fr.l10n_fr_pcg_chart_template" "pcg_277","277","(Actions propres ou parts propres)","l10n_fr.l10n_fr_pcg_chart_template" "pcg_28","28","Amortissements des immobilisations incorporelles et des frais d’établissement (même ventilation que celle du compte 20)","l10n_fr.l10n_fr_pcg_chart_template" "pcg_281","281","Amortissements des immobilisations corporelles","l10n_fr.l10n_fr_pcg_chart_template" "pcg_29","29","Dépréciations des immobilisations","l10n_fr.l10n_fr_pcg_chart_template" "pcg_290","290","Dépréciations des immobilisations incorporelles","l10n_fr.l10n_fr_pcg_chart_template" "pcg_291","291","Dépréciations des immobilisations corporelles","l10n_fr.l10n_fr_pcg_chart_template" "pcg_293","293","Dépréciations des immobilisations en cours","l10n_fr.l10n_fr_pcg_chart_template" "pcg_296","296","Dépréciations des participations et créances rattachées à des participations","l10n_fr.l10n_fr_pcg_chart_template" "pcg_297","297","Dépréciations des autres immobilisations financières","l10n_fr.l10n_fr_pcg_chart_template" "pcg_32","32","Autres approvisionnements","l10n_fr.l10n_fr_pcg_chart_template" "pcg_322","322","Fournitures consommables","l10n_fr.l10n_fr_pcg_chart_template" "pcg_326","326","Emballages","l10n_fr.l10n_fr_pcg_chart_template" "pcg_33","33","En cours de production de biens","l10n_fr.l10n_fr_pcg_chart_template" "pcg_34","34","En cours de production de services","l10n_fr.l10n_fr_pcg_chart_template" "pcg_35","35","Stocks de produits","l10n_fr.l10n_fr_pcg_chart_template" "pcg_358","358","Produits résiduels ou matières de récupération","l10n_fr.l10n_fr_pcg_chart_template" "pcg_39","39","Dépréciations des stocks et en cours","l10n_fr.l10n_fr_pcg_chart_template" "pcg_40","40","Fournisseurs et comptes rattachés","l10n_fr.l10n_fr_pcg_chart_template" "pcg_401","401","Fournisseurs","l10n_fr.l10n_fr_pcg_chart_template" "pcg_404","404","Fournisseurs d'immobilisations","l10n_fr.l10n_fr_pcg_chart_template" "pcg_408","408","Fournisseurs factures non parvenues","l10n_fr.l10n_fr_pcg_chart_template" "pcg_409","409","Fournisseurs débiteurs","l10n_fr.l10n_fr_pcg_chart_template" "pcg_4097","4097","Fournisseurs autres avoirs","l10n_fr.l10n_fr_pcg_chart_template" "pcg_411","411","Clients","l10n_fr.l10n_fr_pcg_chart_template" "pcg_416_group","416","Clients douteux","l10n_fr.l10n_fr_pcg_chart_template" "pcg_418","418","Clients produits non encore facturés","l10n_fr.l10n_fr_pcg_chart_template" "pcg_419","419","Clients créditeurs","l10n_fr.l10n_fr_pcg_chart_template" "pcg_42","42","Personnel et comptes rattachés","l10n_fr.l10n_fr_pcg_chart_template" "pcg_424","424","Participation des salariés aux résultats","l10n_fr.l10n_fr_pcg_chart_template" "pcg_428","428","Personnel - Charges à payer","l10n_fr.l10n_fr_pcg_chart_template" "pcg_43","43","Sécurité sociale et autres organismes sociaux","l10n_fr.l10n_fr_pcg_chart_template" "pcg_438","438","Organismes sociaux - Charges à payer","l10n_fr.l10n_fr_pcg_chart_template" "pcg_44","44","État et autres collectivités publiques","l10n_fr.l10n_fr_pcg_chart_template" "pcg_442","442","Contributions, impôts et taxes recouvrés pour le compte de l'État","l10n_fr.l10n_fr_pcg_chart_template" "pcg_445","445","Etat taxes sur le chiffres d'affaires","l10n_fr.l10n_fr_pcg_chart_template" "pcg_4455","4455","Taxes sur le chiffre d'affaires à décaisser","l10n_fr.l10n_fr_pcg_chart_template" "pcg_4456","4456","Taxes sur le chiffre d'affaires déductibles","l10n_fr.l10n_fr_pcg_chart_template" "pcg_4457","4457","Taxes sur le chiffre d'affaires collectées par l'entreprise","l10n_fr.l10n_fr_pcg_chart_template" "pcg_448","448","Etat charges à payer et produits à recevoir","l10n_fr.l10n_fr_pcg_chart_template" "pcg_45","45","Groupe et associés","l10n_fr.l10n_fr_pcg_chart_template" "pcg_455","455","Associés comptes courants","l10n_fr.l10n_fr_pcg_chart_template" "pcg_456","456","Associés opérations sur le capital","l10n_fr.l10n_fr_pcg_chart_template" "pcg_4561","4561","Associés comptes d'appport en société","l10n_fr.l10n_fr_pcg_chart_template" "pcg_4562","4562","Apporteurs capital appelé, non versé","l10n_fr.l10n_fr_pcg_chart_template" "pcg_458","458","Associés opérations faites en commun et en GIE","l10n_fr.l10n_fr_pcg_chart_template" "pcg_46","46","Débiteurs divers et créditeurs divers","l10n_fr.l10n_fr_pcg_chart_template" "pcg_47","47","Comptes transitoires ou d'attente","l10n_fr.l10n_fr_pcg_chart_template" "pcg_474_group","474","Différences d’évaluation – Actif","l10n_fr.l10n_fr_pcg_chart_template" "pcg_475_group","475","Différences d’évaluation – Passif","l10n_fr.l10n_fr_pcg_chart_template" "pcg_476","476","Différence de conversion - Actif","l10n_fr.l10n_fr_pcg_chart_template" "pcg_477","477","Différences de conversion - Passif","l10n_fr.l10n_fr_pcg_chart_template" "pcg_48","48","Comptes de régularisation","l10n_fr.l10n_fr_pcg_chart_template" "pcg_488","488","Comptes de répartition périodique des charges et des produits","l10n_fr.l10n_fr_pcg_chart_template" "pcg_49","49","Dépréciations des comptes de tiers","l10n_fr.l10n_fr_pcg_chart_template" "pcg_495","495","Dépréciations des comptes du groupe et des associés","l10n_fr.l10n_fr_pcg_chart_template" "pcg_496","496","Dépréciations des comptes de débiteurs divers","l10n_fr.l10n_fr_pcg_chart_template" "pcg_50","50","Valeurs mobilières de placement","l10n_fr.l10n_fr_pcg_chart_template" "pcg_503","503","Actions","l10n_fr.l10n_fr_pcg_chart_template" "pcg_506","506","Obligations","l10n_fr.l10n_fr_pcg_chart_template" "pcg_508","508","Autres valeurs mobilières de placement et autres créances assimilées","l10n_fr.l10n_fr_pcg_chart_template" "pcg_51","51","Banques, établissements financiers et assimilés","l10n_fr.l10n_fr_pcg_chart_template" "pcg_511","511","Valeurs à l'encaissement","l10n_fr.l10n_fr_pcg_chart_template" "pcg_512","512","Banques","l10n_fr.l10n_fr_pcg_chart_template" "pcg_518","518","Intérêts courus","l10n_fr.l10n_fr_pcg_chart_template" "pcg_519","519","Concours bancaires courants","l10n_fr.l10n_fr_pcg_chart_template" "pcg_59","59","Dépréciations des valeurs mobilières de placement","l10n_fr.l10n_fr_pcg_chart_template" "pcg_60","60","Achats (sauf 603)","l10n_fr.l10n_fr_pcg_chart_template" "pcg_602","602","Achats stockés autres approvisionnements","l10n_fr.l10n_fr_pcg_chart_template" "pcg_6026","6026","Emballages","l10n_fr.l10n_fr_pcg_chart_template" "pcg_603","603","Variations des stocks (approvisionnements et marchandises)","l10n_fr.l10n_fr_pcg_chart_template" "pcg_606","606","Achats non stockés de matière et fournitures","l10n_fr.l10n_fr_pcg_chart_template" "pcg_609","609","Rabais, remises et ristournes obtenus sur achats","l10n_fr.l10n_fr_pcg_chart_template" "pcg_61","61","Services extérieurs","l10n_fr.l10n_fr_pcg_chart_template" "pcg_612","612","Redevances de crédit bail","l10n_fr.l10n_fr_pcg_chart_template" "pcg_615","615","Entretien et réparations","l10n_fr.l10n_fr_pcg_chart_template" "pcg_616","616","Primes d'assurances","l10n_fr.l10n_fr_pcg_chart_template" "pcg_6163","6163","Assurance transport","l10n_fr.l10n_fr_pcg_chart_template" "pcg_618","618","Divers","l10n_fr.l10n_fr_pcg_chart_template" "pcg_62","62","Autres services extérieurs","l10n_fr.l10n_fr_pcg_chart_template" "pcg_621","621","Personnel extérieur à l'entreprise","l10n_fr.l10n_fr_pcg_chart_template" "pcg_622","622","Rémunérations d'intermédiaires et honoraires","l10n_fr.l10n_fr_pcg_chart_template" "pcg_623","623","Publicité, publications, relations publiques","l10n_fr.l10n_fr_pcg_chart_template" "pcg_624","624","Transports de biens et transports collectifs du personnel","l10n_fr.l10n_fr_pcg_chart_template" "pcg_625","625","Déplacements, missions et réceptions","l10n_fr.l10n_fr_pcg_chart_template" "pcg_627","627","Services bancaires et assimilés","l10n_fr.l10n_fr_pcg_chart_template" "pcg_628","628","Divers","l10n_fr.l10n_fr_pcg_chart_template" "pcg_63","63","Impôts, taxes et versements assimilés","l10n_fr.l10n_fr_pcg_chart_template" "pcg_631","631","Impôts, taxes et versements assimilés sur rémunérations (administrations des impôts)","l10n_fr.l10n_fr_pcg_chart_template" "pcg_633","633","Impôts, taxes et versements assimilés sur rémunérations (autres organismes)","l10n_fr.l10n_fr_pcg_chart_template" "pcg_635","635","Autres impôts, taxes et versements assimilés (administrations des impôts)","l10n_fr.l10n_fr_pcg_chart_template" "pcg_6351","6351","Impôts directs (sauf impôts sur les bénéfices)","l10n_fr.l10n_fr_pcg_chart_template" "pcg_6354","6354","Droits d'enregistrement et de timbre","l10n_fr.l10n_fr_pcg_chart_template" "pcg_637","637","Autres impôts, taxes et versements assimilés (autres organismes)","l10n_fr.l10n_fr_pcg_chart_template" "pcg_64","64","Charges de personnel","l10n_fr.l10n_fr_pcg_chart_template" "pcg_641","641","Rémunérations du personnel","l10n_fr.l10n_fr_pcg_chart_template" "pcg_645","645","Cotisations de sécurité sociale et de prévoyance","l10n_fr.l10n_fr_pcg_chart_template" "pcg_647","647","Autres charges sociales","l10n_fr.l10n_fr_pcg_chart_template" "pcg_65","65","Autres charges de gestion courante","l10n_fr.l10n_fr_pcg_chart_template" "pcg_651","651","Redevances pour concessions, brevets, licences, marques, procédés, logiciels, droits et valeurs simulaires","l10n_fr.l10n_fr_pcg_chart_template" "pcg_654","654","Pertes sur créances irrécouvrables","l10n_fr.l10n_fr_pcg_chart_template" "pcg_655","655","Quote part de résultat sur opérations faites en commun","l10n_fr.l10n_fr_pcg_chart_template" "pcg_658_group","658","Pénalités et autres charges","l10n_fr.l10n_fr_pcg_chart_template" "pcg_66","66","Charges financières","l10n_fr.l10n_fr_pcg_chart_template" "pcg_661","661","Charges d'intérêts","l10n_fr.l10n_fr_pcg_chart_template" "pcg_667_group","667","Charges sur cession d’éléments financiers","l10n_fr.l10n_fr_pcg_chart_template" "pcg_6611","6611","Intérêts des emprunts et dettes","l10n_fr.l10n_fr_pcg_chart_template" "pcg_6618","6618","Intérêts des autres dettes","l10n_fr.l10n_fr_pcg_chart_template" "pcg_67","67","Charges exceptionnelles","l10n_fr.l10n_fr_pcg_chart_template" "pcg_68","68","Dotations aux amortissements, aux dépréciations et aux provisions","l10n_fr.l10n_fr_pcg_chart_template" "pcg_681","681","Dotations aux amortissements, aux dépréciations et aux provisions","l10n_fr.l10n_fr_pcg_chart_template" "pcg_6816","6816","Dotations pour dépréciations des immobilisations incorporelles et corporelles","l10n_fr.l10n_fr_pcg_chart_template" "pcg_6817","6817","Dotations pour dépréciations des actifs circulants","l10n_fr.l10n_fr_pcg_chart_template" "pcg_686","686","Dotations aux amortissements, aux dépréciations et aux provisions","l10n_fr.l10n_fr_pcg_chart_template" "pcg_6866","6866","Dotations pour dépréciations des éléments financiers","l10n_fr.l10n_fr_pcg_chart_template" "pcg_687","687","Dotations aux amortissements, aux dépréciations et aux provisions","l10n_fr.l10n_fr_pcg_chart_template" "pcg_6872","6872","Dotations aux provisions réglementées (immobilisations)","l10n_fr.l10n_fr_pcg_chart_template" "pcg_69","69","Participation des salariés impots sur les bénéfices et assimilés","l10n_fr.l10n_fr_pcg_chart_template" "pcg_695","695","Impôts sur les bénéfices","l10n_fr.l10n_fr_pcg_chart_template" "pcg_698","698","Intégration fiscale","l10n_fr.l10n_fr_pcg_chart_template" "pcg_70","70","Ventes de produits fabriqués, prestations de services, marchandises","l10n_fr.l10n_fr_pcg_chart_template" "pcg_708","708","Produits des activités annexes","l10n_fr.l10n_fr_pcg_chart_template" "pcg_709","709","Rabais, remises et ristournes accordés par l'entreprise","l10n_fr.l10n_fr_pcg_chart_template" "pcg_71","71","Production stockée (ou déstockage)","l10n_fr.l10n_fr_pcg_chart_template" "pcg_713","713","Variation des stocks (en cours de production, produits)","l10n_fr.l10n_fr_pcg_chart_template" "pcg_7133","7133","Variation des en cours de production de biens","l10n_fr.l10n_fr_pcg_chart_template" "pcg_7134","7134","Variation des en cours de production de services","l10n_fr.l10n_fr_pcg_chart_template" "pcg_7135","7135","Variation des stocks de produits","l10n_fr.l10n_fr_pcg_chart_template" "pcg_72","72","Production immobilisée","l10n_fr.l10n_fr_pcg_chart_template" "pcg_74_group","74","Subventions","l10n_fr.l10n_fr_pcg_chart_template" "pcg_75","75","Autres produits de gestion courante","l10n_fr.l10n_fr_pcg_chart_template" "pcg_751","751","Redevances pour concessions, brevets, licences, marques, procédés, logiciels, droits et","l10n_fr.l10n_fr_pcg_chart_template" "pcg_755","755","Quote part de résultat sur opérations faites en commun","l10n_fr.l10n_fr_pcg_chart_template" "pcg_758_group","758","Indemnités et autres produits","l10n_fr.l10n_fr_pcg_chart_template","account.account_tag_operating" "pcg_76","76","Produits financiers","l10n_fr.l10n_fr_pcg_chart_template" "pcg_761","761","Produits de participations","l10n_fr.l10n_fr_pcg_chart_template" "pcg_762","762","Produits des autres immobilisations financières","l10n_fr.l10n_fr_pcg_chart_template" "pcg_763","763","Revenus des autres créances","l10n_fr.l10n_fr_pcg_chart_template" "pcg_767_group","767","Produits sur cession d’éléments financiers","l10n_fr.l10n_fr_pcg_chart_template" "pcg_768_group","768","Autres produits financiers","l10n_fr.l10n_fr_pcg_chart_template","account.account_tag_financing","False" "pcg_77","77","Produits exceptionnels","l10n_fr.l10n_fr_pcg_chart_template" "pcg_78","78","Reprises sur amortissements, dépréciations et provisions","l10n_fr.l10n_fr_pcg_chart_template" "pcg_781","781","Reprises sur amortissements, dépréciations et provisions (à inscrire dans les produits d'exploitation)","l10n_fr.l10n_fr_pcg_chart_template" "pcg_786","786","Reprises sur provisions pour risques et dépréciations (à inscrire dans les produits financiers)","l10n_fr.l10n_fr_pcg_chart_template" "pcg_7866","7866","Reprises sur dépréciations des éléments financiers","l10n_fr.l10n_fr_pcg_chart_template" "pcg_787","787","Reprises sur provisions et dépréciations (à inscrire dans les produits exceptionnels)","l10n_fr.l10n_fr_pcg_chart_template" "pcg_7872","7872","Reprises sur provisions réglementées (immobilisations)","l10n_fr.l10n_fr_pcg_chart_template"