"id","name","code","account_type","chart_template_id/id","reconcile" "pcg_1011","Capital souscrit, non appelé","1011","equity","l10n_syscohada.syscohada_chart_template","False" "pcg_1012","Capital souscrit, appelé, non versé","1012","equity","l10n_syscohada.syscohada_chart_template","False" "pcg_1013","Capital souscrit, appelé, versé, non amorti","1013","equity","l10n_syscohada.syscohada_chart_template","False" "pcg_1014","Capital souscrit, appelé, versé, amorti","1014","equity","l10n_syscohada.syscohada_chart_template","False" "pcg_1018","Capital souscrit soumis à des conditions particulières","1018","equity","l10n_syscohada.syscohada_chart_template","False" "pcg_1021","Dotation initiale","1021","equity","l10n_syscohada.syscohada_chart_template","False" "pcg_1022","Dotations complémentaires","1022","equity","l10n_syscohada.syscohada_chart_template","False" "pcg_1028","Autres dotations","1028","equity","l10n_syscohada.syscohada_chart_template","False" "pcg_103","CAPITAL PERSONNEL","103","equity","l10n_syscohada.syscohada_chart_template","False" "pcg_1041","Apports temporaires","1041","equity","l10n_syscohada.syscohada_chart_template","False" "pcg_1042","Opérations courantes","1042","equity","l10n_syscohada.syscohada_chart_template","False" "pcg_1043","Rémunérations, impôts et autres charges personnelles","1043","equity","l10n_syscohada.syscohada_chart_template","False" "pcg_1047","Prélèvements d’autoconsommation","1047","equity","l10n_syscohada.syscohada_chart_template","False" "pcg_1048","Autres prélèvements","1048","equity","l10n_syscohada.syscohada_chart_template","False" "pcg_1051","Primes d'émission","1051","equity","l10n_syscohada.syscohada_chart_template","False" "pcg_1052","Primes d'apport","1052","equity","l10n_syscohada.syscohada_chart_template","False" "pcg_1053","Primes de fusion","1053","equity","l10n_syscohada.syscohada_chart_template","False" "pcg_1054","Primes de conversion","1054","equity","l10n_syscohada.syscohada_chart_template","False" "pcg_1058","Autres primes","1058","equity","l10n_syscohada.syscohada_chart_template","False" "pcg_1061","Écarts de réévaluation légale","1061","equity","l10n_syscohada.syscohada_chart_template","False" "pcg_1062","Écarts de réévaluation libre","1062","equity","l10n_syscohada.syscohada_chart_template","False" "pcg_109","APPORTEURS, CAPITAL SOUSCRIT, NON APPELÉ","109","equity","l10n_syscohada.syscohada_chart_template","False" "pcg_111","RÉSERVE LÉGALE","111","equity","l10n_syscohada.syscohada_chart_template","False" "pcg_112","RÉSERVES STATUTAIRES OU CONTRACTUELLES","112","equity","l10n_syscohada.syscohada_chart_template","False" "pcg_1131","Réserves de plus-values nettes à long terme","1131","equity","l10n_syscohada.syscohada_chart_template","False" "pcg_1132","Réserves d’attribution gratuite d’actions au personnel salarié et aux dirigeants","1132","equity","l10n_syscohada.syscohada_chart_template","False" "pcg_1133","Réserves consécutives à l'octroi de subventions d'investissement","1133","equity","l10n_syscohada.syscohada_chart_template","False" "pcg_1134","Réserves des valeurs mobilières donnant accès au capital","1134","equity","l10n_syscohada.syscohada_chart_template","False" "pcg_1138","Autres réserves réglementées","1138","equity","l10n_syscohada.syscohada_chart_template","False" "pcg_1181","Réserves facultatives","1181","equity","l10n_syscohada.syscohada_chart_template","False" "pcg_1188","Réserves diverses","1188","equity","l10n_syscohada.syscohada_chart_template","False" "pcg_121","REPORT À NOUVEAU CRÉDITEUR","121","equity","l10n_syscohada.syscohada_chart_template","False" "pcg_1291","Perte nette à reporter","1291","equity","l10n_syscohada.syscohada_chart_template","False" "pcg_1292","Perte - Amortissements réputés différés","1292","equity","l10n_syscohada.syscohada_chart_template","False" "pcg_1301","Résultat en instance d'affectation : Bénéfice","1301","equity","l10n_syscohada.syscohada_chart_template","False" "pcg_1309","Résultat en instance d'affectation : Perte","1309","equity","l10n_syscohada.syscohada_chart_template","False" "pcg_131","RÉSULTAT NET : BÉNÉFICE","131","equity","l10n_syscohada.syscohada_chart_template","False" "pcg_132","MARGE COMMERCIALE (MC)","132","equity","l10n_syscohada.syscohada_chart_template","False" "pcg_133","VALEUR AJOUTÉE (V.A.)","133","equity","l10n_syscohada.syscohada_chart_template","False" "pcg_134","EXCÉDENT BRUT D'EXPLOITATION (E.B.E.)","134","equity","l10n_syscohada.syscohada_chart_template","False" "pcg_135","RÉSULTAT D'EXPLOITATION (R.E.)","135","equity","l10n_syscohada.syscohada_chart_template","False" "pcg_136","RÉSULTAT FINANCIER (R.F.)","136","equity","l10n_syscohada.syscohada_chart_template","False" "pcg_137","RÉSULTAT DES ACTIVITÉS ORDINAIRES (R.A.O.)","137","equity","l10n_syscohada.syscohada_chart_template","False" "pcg_1381","Résultat de fusion","1381","equity","l10n_syscohada.syscohada_chart_template","False" "pcg_1382","Résultat d'apport partiel d'actif","1382","equity","l10n_syscohada.syscohada_chart_template","False" "pcg_1383","Résultat de scission","1383","equity","l10n_syscohada.syscohada_chart_template","False" "pcg_1384","Résultat de liquidation","1384","equity","l10n_syscohada.syscohada_chart_template","False" "pcg_139","RÉSULTAT NET : PERTE","139","equity","l10n_syscohada.syscohada_chart_template","False" "pcg_1411","Subvention d'equipement: État","1411","equity","l10n_syscohada.syscohada_chart_template","False" "pcg_1412","Subvention d'equipement: Régions","1412","equity","l10n_syscohada.syscohada_chart_template","False" "pcg_1413","Subvention d'equipement: Départements","1413","equity","l10n_syscohada.syscohada_chart_template","False" "pcg_1414","Subvention d'equipement: Communes et collectivités publiques décentralisées","1414","equity","l10n_syscohada.syscohada_chart_template","False" "pcg_1415","Subvention d'equipement: Entités publiques ou mixtes","1415","equity","l10n_syscohada.syscohada_chart_template","False" "pcg_1416","Subvention d'equipement: Entités et organismes privés","1416","equity","l10n_syscohada.syscohada_chart_template","False" "pcg_1417","Subvention d'equipement: Organismes internationaux","1417","equity","l10n_syscohada.syscohada_chart_template","False" "pcg_1418","Subvention d'equipement: Autres","1418","equity","l10n_syscohada.syscohada_chart_template","False" "pcg_148","AUTRES SUBVENTIONS D'INVESTISSEMENT","148","equity","l10n_syscohada.syscohada_chart_template","False" "pcg_151","AMORTISSEMENTS DÉROGATOIRES","151","liability_current","l10n_syscohada.syscohada_chart_template","False" "pcg_152","PLUS-VALUES DE CESSION À RÉINVESTIR","152","liability_current","l10n_syscohada.syscohada_chart_template","False" "pcg_1531","Fonds National","1531","liability_current","l10n_syscohada.syscohada_chart_template","False" "pcg_1532","Prélèvement pour le Budget","1532","liability_current","l10n_syscohada.syscohada_chart_template","False" "pcg_154","PROVISION SPÉCIALE DE RÉÉVALUATION","154","liability_current","l10n_syscohada.syscohada_chart_template","False" "pcg_1551","Reconstitution des gisements miniers et pétroliers","1551","liability_current","l10n_syscohada.syscohada_chart_template","False" "pcg_1561","Provision réglementé relative aux stocks: Hausse de prix","1561","liability_current","l10n_syscohada.syscohada_chart_template","False" "pcg_1562","Provision réglementé relative aux stocks: Fluctuation des cours","1562","liability_current","l10n_syscohada.syscohada_chart_template","False" "pcg_157","PROVISIONS POUR INVESTISSEMENT","157","liability_current","l10n_syscohada.syscohada_chart_template","False" "pcg_158","AUTRES PROVISIONS ET FONDS RÉGLEMENTES","158","liability_current","l10n_syscohada.syscohada_chart_template","False" "pcg_1611","Emprunts obligataires ordinaires","1611","liability_current","l10n_syscohada.syscohada_chart_template","False" "pcg_1612","Emprunts obligataires convertibles en actions","1612","liability_current","l10n_syscohada.syscohada_chart_template","False" "pcg_1613","Emprunts obligataires remboursables en actions","1613","liability_current","l10n_syscohada.syscohada_chart_template","False" "pcg_1618","Autres emprunts obligataires","1618","liability_current","l10n_syscohada.syscohada_chart_template","False" "pcg_162","EMPRUNTS ET DETTES AUPRÈS DES ÉTABLISSEMENTS DE CRÉDIT","162","liability_current","l10n_syscohada.syscohada_chart_template","False" "pcg_163","AVANCES REÇUES DE L'ÉTAT","163","liability_current","l10n_syscohada.syscohada_chart_template","False" "pcg_164","AVANCES REÇUES ET COMPTES COURANTS BLOQUÉS","164","liability_current","l10n_syscohada.syscohada_chart_template","False" "pcg_1651","Dépôt et cautionnements reçus: Dépôts","1651","liability_current","l10n_syscohada.syscohada_chart_template","False" "pcg_1652","Dépôt et cautionnements reçus: Cautionnements","1652","liability_current","l10n_syscohada.syscohada_chart_template","False" "pcg_1661","Intérêts courus sur emprunts obligataires","1661","liability_current","l10n_syscohada.syscohada_chart_template","False" "pcg_1662","Intérêts courus sur emprunts et dettes auprès des établissements de crédit","1662","liability_current","l10n_syscohada.syscohada_chart_template","False" "pcg_1663","Intérêts courus sur avances reçues de l'État","1663","liability_current","l10n_syscohada.syscohada_chart_template","False" "pcg_1664","Intérêts courus sur avances reçues et comptes courants bloqués","1664","liability_current","l10n_syscohada.syscohada_chart_template","False" "pcg_1665","Intérêts courus sur dépôts et cautionnements reçus","1665","liability_current","l10n_syscohada.syscohada_chart_template","False" "pcg_1667","Intérêts courus sur avances assorties de conditions particulières","1667","liability_current","l10n_syscohada.syscohada_chart_template","False" "pcg_1668","Intérêts courus sur autres emprunts et dettes","1668","liability_current","l10n_syscohada.syscohada_chart_template","False" "pcg_1671","Avances bloquées pour augmentation du capital","1671","liability_current","l10n_syscohada.syscohada_chart_template","False" "pcg_1672","Avances conditionnées par l'État","1672","liability_current","l10n_syscohada.syscohada_chart_template","False" "pcg_1673","Avances conditionnées par les autres organismes africains","1673","liability_current","l10n_syscohada.syscohada_chart_template","False" "pcg_1674","Avances conditionnées par les organismes internationaux","1674","liability_current","l10n_syscohada.syscohada_chart_template","False" "pcg_1681","Rentes viagères capitalisées pour emprunts et dettes","1681","liability_current","l10n_syscohada.syscohada_chart_template","False" "pcg_1682","Billets de fonds pour emprunts et dettes","1682","liability_current","l10n_syscohada.syscohada_chart_template","False" "pcg_1683","Dettes consécutives à des titres empruntés","1683","liability_current","l10n_syscohada.syscohada_chart_template","False" "pcg_1684","Emprunts participatifs","1684","liability_current","l10n_syscohada.syscohada_chart_template","False" "pcg_1685","Participation des travailleurs aux bénéfices pour emprunts et dettes","1685","liability_current","l10n_syscohada.syscohada_chart_template","False" "pcg_1686","Emprunts et dettes contractés auprès des autres tiers","1686","liability_current","l10n_syscohada.syscohada_chart_template","False" "pcg_172","DETTES DE LOCATION-ACQUISITION / CREDIT-BAIL IMMOBILIER","172","liability_current","l10n_syscohada.syscohada_chart_template","False" "pcg_173","DETTES DE LOCATION-ACQUISITION / CREDIT-BAIL MOBILIER","173","liability_current","l10n_syscohada.syscohada_chart_template","False" "pcg_174","DETTES DE LOCATION-ACQUISITION / LOCATION-VENTE","174","liability_current","l10n_syscohada.syscohada_chart_template","False" "pcg_1762","Intérêts courus sur dettes de location-acquisition / crédit-bail immobilier","1762","liability_current","l10n_syscohada.syscohada_chart_template","False" "pcg_1763","Intérêts courus sur dettes de location-acquisition / crédit-bail mobilier","1763","liability_current","l10n_syscohada.syscohada_chart_template","False" "pcg_1764","Intérêts courus sur dettes de location-acquisition / location-vente","1764","liability_current","l10n_syscohada.syscohada_chart_template","False" "pcg_1768","Intérêts courus sur autres dettes de location-acquisition","1768","liability_current","l10n_syscohada.syscohada_chart_template","False" "pcg_178","AUTRES DETTES DE LOCATION-ACQUISITION","178","liability_current","l10n_syscohada.syscohada_chart_template","False" "pcg_1811","Dettes liées à des participations (groupe)","1811","liability_current","l10n_syscohada.syscohada_chart_template","False" "pcg_1812","Dettes liées à des participations (hors groupe)","1812","liability_current","l10n_syscohada.syscohada_chart_template","False" "pcg_182","DETTES LIÉES À DES SOCIÉTÉS EN PARTICIPATION","182","liability_current","l10n_syscohada.syscohada_chart_template","False" "pcg_183","INTÉRÊTS COURUS SUR DETTES LIÉES À DES PARTICIPATIONS","183","liability_current","l10n_syscohada.syscohada_chart_template","False" "pcg_184","COMPTES PERMANENTS BLOQUÉS DES ÉTABLISSEMENTS ET SUCCURSALES","184","liability_current","l10n_syscohada.syscohada_chart_template","False" "pcg_185","COMPTES PERMANENTS NON BLOQUÉS DES ÉTABLISSEMENTS ET SUCCURSALES","185","liability_current","l10n_syscohada.syscohada_chart_template","False" "pcg_186","COMPTES DE LIAISON CHARGES","186","liability_current","l10n_syscohada.syscohada_chart_template","False" "pcg_187","COMPTES DE LIAISON PRODUITS","187","liability_current","l10n_syscohada.syscohada_chart_template","False" "pcg_188","COMPTES DE LIAISON DES SOCIÉTÉS EN PARTICIPATION","188","liability_current","l10n_syscohada.syscohada_chart_template","False" "pcg_191","PROVISIONS POUR LITIGES","191","liability_current","l10n_syscohada.syscohada_chart_template","False" "pcg_192","PROVISIONS POUR GARANTIES DONNÉES AUX CLIENTS","192","liability_current","l10n_syscohada.syscohada_chart_template","False" "pcg_193","PROVISIONS POUR PERTES SUR MARCHÉS À ACHÈVEMENT FUTUR","193","liability_current","l10n_syscohada.syscohada_chart_template","False" "pcg_194","PROVISIONS POUR PERTES DE CHANGE","194","liability_current","l10n_syscohada.syscohada_chart_template","False" "pcg_195","PROVISIONS POUR IMPÔTS","195","liability_current","l10n_syscohada.syscohada_chart_template","False" "pcg_1961","Provisions pour pensions et obligations similaires –engagement de retraite","1961","liability_current","l10n_syscohada.syscohada_chart_template","False" "pcg_1962","Actif du régime de retraite","1962","liability_current","l10n_syscohada.syscohada_chart_template","False" "pcg_197","PROVISIONS POUR RESTRUCTURATION","197","liability_current","l10n_syscohada.syscohada_chart_template","False" "pcg_1981","Provisions pour amendes et pénalités","1981","liability_current","l10n_syscohada.syscohada_chart_template","False" "pcg_1983","Provisions de propre assureur","1983","liability_current","l10n_syscohada.syscohada_chart_template","False" "pcg_1984","Provisions pour démantèlement et remise en état","1984","liability_current","l10n_syscohada.syscohada_chart_template","False" "pcg_1985","Provisions pour droits à réduction ou avantage en nature (Chèques cadeaux, cartes de fidélité…)","1985","liability_current","l10n_syscohada.syscohada_chart_template","False" "pcg_1988","Provisions pour divers risques et charges","1988","liability_current","l10n_syscohada.syscohada_chart_template","False" "pcg_211","FRAIS DE DEVELOPPEMENT","211","asset_fixed","l10n_syscohada.syscohada_chart_template","False" "pcg_2121","Brevets","2121","asset_fixed","l10n_syscohada.syscohada_chart_template","False" "pcg_2122","Licences","2122","asset_fixed","l10n_syscohada.syscohada_chart_template","False" "pcg_2123","Concessions de service public","2123","asset_fixed","l10n_syscohada.syscohada_chart_template","False" "pcg_2128","Autres concessions et droits similaires","2128","asset_fixed","l10n_syscohada.syscohada_chart_template","False" "pcg_2131","Logiciels","2131","asset_fixed","l10n_syscohada.syscohada_chart_template","False" "pcg_2132","Sites internet","2132","asset_fixed","l10n_syscohada.syscohada_chart_template","False" "pcg_214","MARQUES","214","asset_fixed","l10n_syscohada.syscohada_chart_template","False" "pcg_215","FONDS COMMERCIAL","215","asset_fixed","l10n_syscohada.syscohada_chart_template","False" "pcg_216","DROIT AU BAIL","216","asset_fixed","l10n_syscohada.syscohada_chart_template","False" "pcg_217","INVESTISSEMENTS DE CREATION","217","asset_fixed","l10n_syscohada.syscohada_chart_template","False" "pcg_2181","Frais de prospection et d’évaluation de ressources minérales","2181","asset_fixed","l10n_syscohada.syscohada_chart_template","False" "pcg_2182","Coûts d’obtention du contrat","2182","asset_fixed","l10n_syscohada.syscohada_chart_template","False" "pcg_2183","Fichiers clients, notices, titres de journaux et magazines","2183","asset_fixed","l10n_syscohada.syscohada_chart_template","False" "pcg_2184","Coûts des franchises","2184","asset_fixed","l10n_syscohada.syscohada_chart_template","False" "pcg_2188","Divers droits et valeurs incorporels","2188","asset_fixed","l10n_syscohada.syscohada_chart_template","False" "pcg_2191","Frais de développement","2191","asset_fixed","l10n_syscohada.syscohada_chart_template","False" "pcg_2193","Logiciels et sites internet","2193","asset_fixed","l10n_syscohada.syscohada_chart_template","False" "pcg_2198","Autres droits et valeurs incorporels","2198","asset_fixed","l10n_syscohada.syscohada_chart_template","False" "pcg_2211","Terrains d'exploitation agricole","2211","asset_fixed","l10n_syscohada.syscohada_chart_template","False" "pcg_2212","Terrains d'exploitation forestière","2212","asset_fixed","l10n_syscohada.syscohada_chart_template","False" "pcg_2218","Autres terrains","2218","asset_fixed","l10n_syscohada.syscohada_chart_template","False" "pcg_2221","Terrains à bâtir","2221","asset_fixed","l10n_syscohada.syscohada_chart_template","False" "pcg_2228","Autres terrains nus","2228","asset_fixed","l10n_syscohada.syscohada_chart_template","False" "pcg_2231","Terrains batis pour bâtiments industriels et agricoles","2231","asset_fixed","l10n_syscohada.syscohada_chart_template","False" "pcg_2232","Terrains batis pour bâtiments administratifs et commerciaux","2232","asset_fixed","l10n_syscohada.syscohada_chart_template","False" "pcg_2234","Terrains batis pour bâtiments affectés aux autres opérations professionnelles","2234","asset_fixed","l10n_syscohada.syscohada_chart_template","False" "pcg_2235","Terrains batis pour bâtiments affectés aux autres opérations non professionnelles","2235","asset_fixed","l10n_syscohada.syscohada_chart_template","False" "pcg_2238","Autres terrains bâtis","2238","asset_fixed","l10n_syscohada.syscohada_chart_template","False" "pcg_2241","Plantation d'arbres et d'arbustes","2241","asset_fixed","l10n_syscohada.syscohada_chart_template","False" "pcg_2245","Améliorations du fonds","2245","asset_fixed","l10n_syscohada.syscohada_chart_template","False" "pcg_2248","Autres travaux","2248","asset_fixed","l10n_syscohada.syscohada_chart_template","False" "pcg_2251","Carrières","2251","asset_fixed","l10n_syscohada.syscohada_chart_template","False" "pcg_2261","Parkings","2261","asset_fixed","l10n_syscohada.syscohada_chart_template","False" "pcg_227","TERRAINS MIS EN CONCESSION","227","asset_fixed","l10n_syscohada.syscohada_chart_template","False" "pcg_2281","Terrains - immeubles de placement","2281","asset_fixed","l10n_syscohada.syscohada_chart_template","False" "pcg_2285","Terrains des logements affectés au personnel","2285","asset_fixed","l10n_syscohada.syscohada_chart_template","False" "pcg_2286","Terrains de location - acquisition","2286","asset_fixed","l10n_syscohada.syscohada_chart_template","False" "pcg_2288","Divers terrains","2288","asset_fixed","l10n_syscohada.syscohada_chart_template","False" "pcg_2291","Terrains agricoles et forestiers","2291","asset_fixed","l10n_syscohada.syscohada_chart_template","False" "pcg_2292","Terrains nus pour des aménagements de terrain en cours","2292","asset_fixed","l10n_syscohada.syscohada_chart_template","False" "pcg_2295","Terrains de carrières - tréfonds pour des aménagements de terrain en cours","2295","asset_fixed","l10n_syscohada.syscohada_chart_template","False" "pcg_2298","Autres terrains pour des aménagements de terrain en cours","2298","asset_fixed","l10n_syscohada.syscohada_chart_template","False" "pcg_2311","Bâtiments industriels","2311","asset_fixed","l10n_syscohada.syscohada_chart_template","False" "pcg_2312","Bâtiments agricoles","2312","asset_fixed","l10n_syscohada.syscohada_chart_template","False" "pcg_2313","Bâtiments administratifs et commerciaux","2313","asset_fixed","l10n_syscohada.syscohada_chart_template","False" "pcg_2314","Bâtiments affectés au logement du personnel","2314","asset_fixed","l10n_syscohada.syscohada_chart_template","False" "pcg_2315","Bâtiments - immeubles de placement","2315","asset_fixed","l10n_syscohada.syscohada_chart_template","False" "pcg_2316","Bâtiments de location - acquisition","2316","asset_fixed","l10n_syscohada.syscohada_chart_template","False" "pcg_2321","Bâtiments industriels","2321","asset_fixed","l10n_syscohada.syscohada_chart_template","False" "pcg_2322","Bâtiments agricoles","2322","asset_fixed","l10n_syscohada.syscohada_chart_template","False" "pcg_2323","Bâtiments administratifs et commerciaux","2323","asset_fixed","l10n_syscohada.syscohada_chart_template","False" "pcg_2324","Bâtiments affectés au logement du personnel","2324","asset_fixed","l10n_syscohada.syscohada_chart_template","False" "pcg_2325","Bâtiments - immeubles de placement","2325","asset_fixed","l10n_syscohada.syscohada_chart_template","False" "pcg_2326","Bâtiments de location - acquisition","2326","asset_fixed","l10n_syscohada.syscohada_chart_template","False" "pcg_2331","Voies de terre","2331","asset_fixed","l10n_syscohada.syscohada_chart_template","False" "pcg_2332","Voies de fer","2332","asset_fixed","l10n_syscohada.syscohada_chart_template","False" "pcg_2333","Voies d’eau","2333","asset_fixed","l10n_syscohada.syscohada_chart_template","False" "pcg_2334","Barrages, Digues","2334","asset_fixed","l10n_syscohada.syscohada_chart_template","False" "pcg_2335","Pistes d’aérodrome","2335","asset_fixed","l10n_syscohada.syscohada_chart_template","False" "pcg_2338","Autres ouvrages d’infrastructures","2338","asset_fixed","l10n_syscohada.syscohada_chart_template","False" "pcg_2341","Installations complexes spécialisées sur sol propre","2341","asset_fixed","l10n_syscohada.syscohada_chart_template","False" "pcg_2342","Installations complexes spécialisées sur sol d’autrui","2342","asset_fixed","l10n_syscohada.syscohada_chart_template","False" "pcg_2343","Installations à caractère spécifique sur sol propre","2343","asset_fixed","l10n_syscohada.syscohada_chart_template","False" "pcg_2344","Installations à caractère spécifique sur sol d’autrui","2344","asset_fixed","l10n_syscohada.syscohada_chart_template","False" "pcg_2345","Aménagements et agencements des bâtiments","2345","asset_fixed","l10n_syscohada.syscohada_chart_template","False" "pcg_2351","Installations générales","2351","asset_fixed","l10n_syscohada.syscohada_chart_template","False" "pcg_2358","Autres aménagements de bureaux","2358","asset_fixed","l10n_syscohada.syscohada_chart_template","False" "pcg_237","BÂTIMENTS INDUSTRIELS, AGRICOLES ET COMMERCIAUX MIS EN CONCESSION","237","asset_fixed","l10n_syscohada.syscohada_chart_template","False" "pcg_238","AUTRES INSTALLATIONS ET AGENCEMENTS","238","asset_fixed","l10n_syscohada.syscohada_chart_template","False" "pcg_2391","Bâtiments en cours","2391","asset_fixed","l10n_syscohada.syscohada_chart_template","False" "pcg_2392","Installations en cours","2392","asset_fixed","l10n_syscohada.syscohada_chart_template","False" "pcg_2393","Ouvrages d’infrastructure en cours","2393","asset_fixed","l10n_syscohada.syscohada_chart_template","False" "pcg_2394","Aménagements, agencements et installations techniques en cours","2394","asset_fixed","l10n_syscohada.syscohada_chart_template","False" "pcg_2395","Aménagements de bureaux en cours","2395","asset_fixed","l10n_syscohada.syscohada_chart_template","False" "pcg_2398","Autres installations et agencements en cours","2398","asset_fixed","l10n_syscohada.syscohada_chart_template","False" "pcg_2411","Matériel industriel","2411","asset_fixed","l10n_syscohada.syscohada_chart_template","False" "pcg_2412","Outillage industriel","2412","asset_fixed","l10n_syscohada.syscohada_chart_template","False" "pcg_2413","Matériel commercial","2413","asset_fixed","l10n_syscohada.syscohada_chart_template","False" "pcg_2414","Outillage commercial","2414","asset_fixed","l10n_syscohada.syscohada_chart_template","False" "pcg_2416","Matériel et outillage industriel et commercial de location – acquisition","2416","asset_fixed","l10n_syscohada.syscohada_chart_template","False" "pcg_2421","Matériel agricole","2421","asset_fixed","l10n_syscohada.syscohada_chart_template","False" "pcg_2422","Outillage agricole","2422","asset_fixed","l10n_syscohada.syscohada_chart_template","False" "pcg_2426","Matériel et outillage agricole de location – acquisition","2426","asset_fixed","l10n_syscohada.syscohada_chart_template","False" "pcg_243","MATÉRIEL D’EMBALLAGE RÉCUPÉRABLE ET IDENTIFIABLE","243","asset_fixed","l10n_syscohada.syscohada_chart_template","False" "pcg_2441","Matériel de bureau","2441","asset_fixed","l10n_syscohada.syscohada_chart_template","False" "pcg_2442","Matériel informatique","2442","asset_fixed","l10n_syscohada.syscohada_chart_template","False" "pcg_2443","Matériel bureautique","2443","asset_fixed","l10n_syscohada.syscohada_chart_template","False" "pcg_2444","Mobilier de bureau","2444","asset_fixed","l10n_syscohada.syscohada_chart_template","False" "pcg_2445","Matériel et mobilier - immeubles de placement","2445","asset_fixed","l10n_syscohada.syscohada_chart_template","False" "pcg_2446","Matériel et mobilier de location - acquisition","2446","asset_fixed","l10n_syscohada.syscohada_chart_template","False" "pcg_2447","Matériel et mobilier des logements du personnel","2447","asset_fixed","l10n_syscohada.syscohada_chart_template","False" "pcg_2451","Matériel automobile","2451","asset_fixed","l10n_syscohada.syscohada_chart_template","False" "pcg_2452","Matériel ferroviaire","2452","asset_fixed","l10n_syscohada.syscohada_chart_template","False" "pcg_2453","Matériel fluvial, lagunaire","2453","asset_fixed","l10n_syscohada.syscohada_chart_template","False" "pcg_2454","Matériel naval","2454","asset_fixed","l10n_syscohada.syscohada_chart_template","False" "pcg_2455","Matériel aérien","2455","asset_fixed","l10n_syscohada.syscohada_chart_template","False" "pcg_2456","Matériel de transport de location - acquisition","2456","asset_fixed","l10n_syscohada.syscohada_chart_template","False" "pcg_2457","Matériel hippomobile","2457","asset_fixed","l10n_syscohada.syscohada_chart_template","False" "pcg_2458","Autres matériels de transport","2458","asset_fixed","l10n_syscohada.syscohada_chart_template","False" "pcg_2461","Cheptel, animaux de trait","2461","asset_fixed","l10n_syscohada.syscohada_chart_template","False" "pcg_2462","Cheptel, animaux reproducteurs","2462","asset_fixed","l10n_syscohada.syscohada_chart_template","False" "pcg_2463","Animaux de garde","2463","asset_fixed","l10n_syscohada.syscohada_chart_template","False" "pcg_2465","Plantations agricoles","2465","asset_fixed","l10n_syscohada.syscohada_chart_template","False" "pcg_2468","Autres actifs biologiques","2468","asset_fixed","l10n_syscohada.syscohada_chart_template","False" "pcg_2471","Agencements et aménagements du matériel","2471","asset_fixed","l10n_syscohada.syscohada_chart_template","False" "pcg_2472","Agencements et aménagements des actifs biologiques","2472","asset_fixed","l10n_syscohada.syscohada_chart_template","False" "pcg_2478","Autres agencements, aménagements du matériel et actifs biologiques","2478","asset_fixed","l10n_syscohada.syscohada_chart_template","False" "pcg_2481","Collections et œuvres d’art","2481","asset_fixed","l10n_syscohada.syscohada_chart_template","False" "pcg_2488","Divers matériels et mobiliers","2488","asset_fixed","l10n_syscohada.syscohada_chart_template","False" "pcg_2491","Matériel et outillage industriel et commercial","2491","asset_fixed","l10n_syscohada.syscohada_chart_template","False" "pcg_2492","Matériel et outillage agricole","2492","asset_fixed","l10n_syscohada.syscohada_chart_template","False" "pcg_2493","Matériel d’emballage récupérable et identifiable","2493","asset_fixed","l10n_syscohada.syscohada_chart_template","False" "pcg_2494","Matériel et mobilier de bureau","2494","asset_fixed","l10n_syscohada.syscohada_chart_template","False" "pcg_2495","Matériel de transport","2495","asset_fixed","l10n_syscohada.syscohada_chart_template","False" "pcg_2496","Actifs biologiques","2496","asset_fixed","l10n_syscohada.syscohada_chart_template","False" "pcg_2497","Agencements et aménagements du matériel et des actifs biologiques","2497","asset_fixed","l10n_syscohada.syscohada_chart_template","False" "pcg_2498","Autres matériels et actifs biologiques","2498","asset_fixed","l10n_syscohada.syscohada_chart_template","False" "pcg_251","AVANCES ET ACOMPTES VERSÉS SUR IMMOBILISATIONS INCORPORELLES","251","asset_fixed","l10n_syscohada.syscohada_chart_template","False" "pcg_252","AVANCES ET ACOMPTES VERSÉS SUR IMMOBILISATIONS CORPORELLES","252","asset_fixed","l10n_syscohada.syscohada_chart_template","False" "pcg_261","TITRES DE PARTICIPATION DANS DES ENTITES SOUS CONTRÔLE EXCLUSIF","261","asset_fixed","l10n_syscohada.syscohada_chart_template","False" "pcg_262","TITRES DE PARTICIPATION DANS DES ENTITES SOUS CONTRÔLE CONJOINT","262","asset_fixed","l10n_syscohada.syscohada_chart_template","False" "pcg_263","TITRES DE PARTICIPATION DANS DES ENTITES CONFÉRANT UNE INFLUENCE NOTABLE","263","asset_fixed","l10n_syscohada.syscohada_chart_template","False" "pcg_265","PARTICIPATIONS DANS DES ORGANISMES PROFESSIONNELS","265","asset_fixed","l10n_syscohada.syscohada_chart_template","False" "pcg_266","PARTS DANS DES GROUPEMENTS D’INTÉRÊT ÉCONOMIQUE (G.I.E.)","266","asset_fixed","l10n_syscohada.syscohada_chart_template","False" "pcg_268","AUTRES TITRES DE PARTICIPATION","268","asset_fixed","l10n_syscohada.syscohada_chart_template","False" "pcg_2711","Prêts participatifs","2711","asset_fixed","l10n_syscohada.syscohada_chart_template","False" "pcg_2712","Prêts aux associés","2712","asset_fixed","l10n_syscohada.syscohada_chart_template","False" "pcg_2713","Billets de fonds","2713","asset_fixed","l10n_syscohada.syscohada_chart_template","False" "pcg_2714","Créances de location-financement","2714","asset_fixed","l10n_syscohada.syscohada_chart_template","False" "pcg_2715","Titres prêtés","2715","asset_fixed","l10n_syscohada.syscohada_chart_template","False" "pcg_2718","Autres prêts et créances","2718","asset_fixed","l10n_syscohada.syscohada_chart_template","False" "pcg_2721","Prêts immobiliers","2721","asset_fixed","l10n_syscohada.syscohada_chart_template","False" "pcg_2722","Prêts mobiliers et d’installation","2722","asset_fixed","l10n_syscohada.syscohada_chart_template","False" "pcg_2728","Autres prêts au personnel","2728","asset_fixed","l10n_syscohada.syscohada_chart_template","False" "pcg_2731","Retenues de garantie","2731","asset_fixed","l10n_syscohada.syscohada_chart_template","False" "pcg_2733","Fonds réglementé","2733","asset_fixed","l10n_syscohada.syscohada_chart_template","False" "pcg_2734","Créances sur le concédant","2734","asset_fixed","l10n_syscohada.syscohada_chart_template","False" "pcg_2738","Autres créances sur l’Etat","2738","asset_fixed","l10n_syscohada.syscohada_chart_template","False" "pcg_2741","Titres immobilisés de l’activité de portefeuille (T.I.A.P.)","2741","asset_fixed","l10n_syscohada.syscohada_chart_template","False" "pcg_2742","Titres participatifs","2742","asset_fixed","l10n_syscohada.syscohada_chart_template","False" "pcg_2743","Certificats d’investissement","2743","asset_fixed","l10n_syscohada.syscohada_chart_template","False" "pcg_2744","Parts de fonds commun de placement (F.C.P.)","2744","asset_fixed","l10n_syscohada.syscohada_chart_template","False" "pcg_2745","Obligations","2745","asset_fixed","l10n_syscohada.syscohada_chart_template","False" "pcg_2746","Actions ou parts propres","2746","asset_fixed","l10n_syscohada.syscohada_chart_template","False" "pcg_2748","Autres titres immobilisés","2748","asset_fixed","l10n_syscohada.syscohada_chart_template","False" "pcg_2751","Dépôts pour loyers d’avance","2751","asset_fixed","l10n_syscohada.syscohada_chart_template","False" "pcg_2752","Dépôts pour l’électricité","2752","asset_fixed","l10n_syscohada.syscohada_chart_template","False" "pcg_2753","Dépôts pour l’eau","2753","asset_fixed","l10n_syscohada.syscohada_chart_template","False" "pcg_2754","Dépôts pour le gaz","2754","asset_fixed","l10n_syscohada.syscohada_chart_template","False" "pcg_2755","Dépôts pour le téléphone, le télex, la télécopie","2755","asset_fixed","l10n_syscohada.syscohada_chart_template","False" "pcg_2756","Cautionnements sur marchés publics","2756","asset_fixed","l10n_syscohada.syscohada_chart_template","False" "pcg_2757","Cautionnements sur autres opérations","2757","asset_fixed","l10n_syscohada.syscohada_chart_template","False" "pcg_2758","Autres dépôts et cautionnements","2758","asset_fixed","l10n_syscohada.syscohada_chart_template","False" "pcg_2761","Prêts et créances non commerciales","2761","asset_fixed","l10n_syscohada.syscohada_chart_template","False" "pcg_2762","Prêts au personnel","2762","asset_fixed","l10n_syscohada.syscohada_chart_template","False" "pcg_2763","Créances sur l'Etat","2763","asset_fixed","l10n_syscohada.syscohada_chart_template","False" "pcg_2764","Titres immobilisés","2764","asset_fixed","l10n_syscohada.syscohada_chart_template","False" "pcg_2765","Dépôts et cautionnements versés","2765","asset_fixed","l10n_syscohada.syscohada_chart_template","False" "pcg_2766","Créances de location-financement","2766","asset_fixed","l10n_syscohada.syscohada_chart_template","False" "pcg_2767","Créances rattachées à des participations","2767","asset_fixed","l10n_syscohada.syscohada_chart_template","False" "pcg_2768","Immobilisations financières diverses","2768","asset_fixed","l10n_syscohada.syscohada_chart_template","False" "pcg_2771","Créances rattachées à des participations (groupe)","2771","asset_fixed","l10n_syscohada.syscohada_chart_template","False" "pcg_2772","Créances rattachées à des participations (hors groupe)","2772","asset_fixed","l10n_syscohada.syscohada_chart_template","False" "pcg_2773","Créances rattachées à des sociétés en participation","2773","asset_fixed","l10n_syscohada.syscohada_chart_template","False" "pcg_2774","Avances à des Groupements d'intérêt économique (G.I.E.)","2774","asset_fixed","l10n_syscohada.syscohada_chart_template","False" "pcg_2781","Créances diverses groupe","2781","asset_fixed","l10n_syscohada.syscohada_chart_template","False" "pcg_2782","Créances diverses hors groupe","2782","asset_fixed","l10n_syscohada.syscohada_chart_template","False" "pcg_2784","Banques dépôts à terme","2784","asset_fixed","l10n_syscohada.syscohada_chart_template","False" "pcg_2785","Or et métaux précieux","2785","asset_fixed","l10n_syscohada.syscohada_chart_template","False" "pcg_2788","Autres immobilisations financières","2788","asset_fixed","l10n_syscohada.syscohada_chart_template","False" "pcg_2811","Amortissements des frais de développement","2811","asset_fixed","l10n_syscohada.syscohada_chart_template","False" "pcg_2812","Amortissements des brevets, licences, concessions et droits similaires","2812","asset_fixed","l10n_syscohada.syscohada_chart_template","False" "pcg_2813","Amortissements des logiciels et sites internet","2813","asset_fixed","l10n_syscohada.syscohada_chart_template","False" "pcg_2814","Amortissements des marques","2814","asset_fixed","l10n_syscohada.syscohada_chart_template","False" "pcg_2815","Amortissements du fonds commercial","2815","asset_fixed","l10n_syscohada.syscohada_chart_template","False" "pcg_2816","Amortissements du droit au bail","2816","asset_fixed","l10n_syscohada.syscohada_chart_template","False" "pcg_2817","Amortissements des investissements de création","2817","asset_fixed","l10n_syscohada.syscohada_chart_template","False" "pcg_2818","Amortissements des autres droits et valeurs incorporels","2818","asset_fixed","l10n_syscohada.syscohada_chart_template","False" "pcg_2824","Amortissements des travaux de mise en valeur des terrains","2824","asset_fixed","l10n_syscohada.syscohada_chart_template","False" "pcg_2831","Amortissements des bâtiments industriels, agricoles, administratifs et commerciaux sur sol propre","2831","asset_fixed","l10n_syscohada.syscohada_chart_template","False" "pcg_2832","Amortissements des bâtiments industriels, agricoles, administratifs et commerciaux sur sol d'autrui","2832","asset_fixed","l10n_syscohada.syscohada_chart_template","False" "pcg_2833","Amortissements des ouvrages d'infrastructure","2833","asset_fixed","l10n_syscohada.syscohada_chart_template","False" "pcg_2834","Amortissements des aménagements, agencements et installations techniques","2834","asset_fixed","l10n_syscohada.syscohada_chart_template","False" "pcg_2835","Amortissements des aménagements de bureaux","2835","asset_fixed","l10n_syscohada.syscohada_chart_template","False" "pcg_2837","Amortissements des bâtiments industriels, agricoles et commerciaux mis en concession","2837","asset_fixed","l10n_syscohada.syscohada_chart_template","False" "pcg_2838","Amortissements des autres installations et agencements","2838","asset_fixed","l10n_syscohada.syscohada_chart_template","False" "pcg_2841","Amortissements du matériel et outillage industriel et commercial","2841","asset_fixed","l10n_syscohada.syscohada_chart_template","False" "pcg_2842","Amortissements du matériel et outillage agricole","2842","asset_fixed","l10n_syscohada.syscohada_chart_template","False" "pcg_2843","Amortissements du matériel d'emballage récupérable et identifiable","2843","asset_fixed","l10n_syscohada.syscohada_chart_template","False" "pcg_2844","Amortissements du matériel et mobilier","2844","asset_fixed","l10n_syscohada.syscohada_chart_template","False" "pcg_2845","Amortissements du matériel de transport","2845","asset_fixed","l10n_syscohada.syscohada_chart_template","False" "pcg_2846","Amortissements des actifs biologiques","2846","asset_fixed","l10n_syscohada.syscohada_chart_template","False" "pcg_2847","Amortissements des agencements, aménagements du matériel et des actifs biologiques","2847","asset_fixed","l10n_syscohada.syscohada_chart_template","False" "pcg_2848","Amortissements des autres matériels","2848","asset_fixed","l10n_syscohada.syscohada_chart_template","False" "pcg_2911","Dépréciations des frais de développement","2911","asset_fixed","l10n_syscohada.syscohada_chart_template","False" "pcg_2912","Dépréciations des brevets, licences, concessions et droits similaires","2912","asset_fixed","l10n_syscohada.syscohada_chart_template","False" "pcg_2913","Dépréciations des logiciels et sites internet","2913","asset_fixed","l10n_syscohada.syscohada_chart_template","False" "pcg_2914","Dépréciations des marques","2914","asset_fixed","l10n_syscohada.syscohada_chart_template","False" "pcg_2915","Dépréciations du fonds commercial","2915","asset_fixed","l10n_syscohada.syscohada_chart_template","False" "pcg_2916","Dépréciations du droit au bail","2916","asset_fixed","l10n_syscohada.syscohada_chart_template","False" "pcg_2917","Dépréciations des investissements de création","2917","asset_fixed","l10n_syscohada.syscohada_chart_template","False" "pcg_2918","Dépréciations des autres droits et valeurs incorporels","2918","asset_fixed","l10n_syscohada.syscohada_chart_template","False" "pcg_2919","Dépréciations des immobilisations incorporelles en cours","2919","asset_fixed","l10n_syscohada.syscohada_chart_template","False" "pcg_2921","Dépréciations des terrains agricoles et forestiers","2921","asset_fixed","l10n_syscohada.syscohada_chart_template","False" "pcg_2922","Dépréciations des terrains nus","2922","asset_fixed","l10n_syscohada.syscohada_chart_template","False" "pcg_2923","Dépréciations des terrains bâtis","2923","asset_fixed","l10n_syscohada.syscohada_chart_template","False" "pcg_2924","Dépréciations des travaux de mise en valeur des terrains","2924","asset_fixed","l10n_syscohada.syscohada_chart_template","False" "pcg_2925","Dépréciations des terrains de carrières-tréfonds","2925","asset_fixed","l10n_syscohada.syscohada_chart_template","False" "pcg_2926","Dépréciations des terrains aménagés","2926","asset_fixed","l10n_syscohada.syscohada_chart_template","False" "pcg_2927","Dépréciations des terrains mis en concession","2927","asset_fixed","l10n_syscohada.syscohada_chart_template","False" "pcg_2928","Dépréciations des autres terrains","2928","asset_fixed","l10n_syscohada.syscohada_chart_template","False" "pcg_2929","Dépréciations des aménagements de terrains en cours","2929","asset_fixed","l10n_syscohada.syscohada_chart_template","False" "pcg_2931","Dépréciations des bâtiments industriels, agricoles, administratifs et commerciaux sur sol propre","2931","asset_fixed","l10n_syscohada.syscohada_chart_template","False" "pcg_2932","Dépréciations des bâtiments industriels, agricoles, administratifs et commerciaux sur sol d'autrui","2932","asset_fixed","l10n_syscohada.syscohada_chart_template","False" "pcg_2933","Dépréciations des ouvrages d'infrastructures","2933","asset_fixed","l10n_syscohada.syscohada_chart_template","False" "pcg_2934","Dépréciations des aménagements, agencements et installations techniques","2934","asset_fixed","l10n_syscohada.syscohada_chart_template","False" "pcg_2935","Dépréciations des aménagements de bureaux","2935","asset_fixed","l10n_syscohada.syscohada_chart_template","False" "pcg_2937","Dépréciations des bâtiments industriels, agricoles et commerciaux mis en concession","2937","asset_fixed","l10n_syscohada.syscohada_chart_template","False" "pcg_2938","Dépréciations des autres installations et agencements","2938","asset_fixed","l10n_syscohada.syscohada_chart_template","False" "pcg_2939","Dépréciations des bâtiments et installations en cours","2939","asset_fixed","l10n_syscohada.syscohada_chart_template","False" "pcg_2941","Dépréciations du matériel et outillage industriel et commercial","2941","asset_fixed","l10n_syscohada.syscohada_chart_template","False" "pcg_2942","Dépréciations du matériel et outillage agricole","2942","asset_fixed","l10n_syscohada.syscohada_chart_template","False" "pcg_2943","Dépréciations du matériel d'emballage récupérable et identifiable","2943","asset_fixed","l10n_syscohada.syscohada_chart_template","False" "pcg_2944","Dépréciations du matériel et mobilier","2944","asset_fixed","l10n_syscohada.syscohada_chart_template","False" "pcg_2945","Dépréciations du matériel de transport","2945","asset_fixed","l10n_syscohada.syscohada_chart_template","False" "pcg_2946","Dépréciations des actifs biologiques","2946","asset_fixed","l10n_syscohada.syscohada_chart_template","False" "pcg_2947","Dépréciations des agencements, aménagements du matériel et des actifs biologiques","2947","asset_fixed","l10n_syscohada.syscohada_chart_template","False" "pcg_2948","Dépréciations des autres matériels","2948","asset_fixed","l10n_syscohada.syscohada_chart_template","False" "pcg_2949","Dépréciations de matériel en cours","2949","asset_fixed","l10n_syscohada.syscohada_chart_template","False" "pcg_2951","Dépréciations des avances et acomptes versés sur immobilisations incorporelles","2951","asset_fixed","l10n_syscohada.syscohada_chart_template","False" "pcg_2952","Dépréciations des avances et acomptes versés sur immobilisations corporelles","2952","asset_fixed","l10n_syscohada.syscohada_chart_template","False" "pcg_2961","Dépréciations des titres de participation dans des entités sous contrôle exclusif","2961","asset_fixed","l10n_syscohada.syscohada_chart_template","False" "pcg_2962","Dépréciations des titres de participation dans des entités sous contrôle conjoint","2962","asset_fixed","l10n_syscohada.syscohada_chart_template","False" "pcg_2963","Dépréciations des titres de participation dans des entités conférant une influence notable","2963","asset_fixed","l10n_syscohada.syscohada_chart_template","False" "pcg_2965","Dépréciations des participations dans des organismes professionnels","2965","asset_fixed","l10n_syscohada.syscohada_chart_template","False" "pcg_2966","Dépréciations des parts dans des GIE","2966","asset_fixed","l10n_syscohada.syscohada_chart_template","False" "pcg_2968","Dépréciations des autres titres de participation","2968","asset_fixed","l10n_syscohada.syscohada_chart_template","False" "pcg_2971","Dépréciations des prêts et créances","2971","asset_fixed","l10n_syscohada.syscohada_chart_template","False" "pcg_2972","Dépréciations des prêts au personnel","2972","asset_fixed","l10n_syscohada.syscohada_chart_template","False" "pcg_2973","Dépréciations des créances sur l'Etat","2973","asset_fixed","l10n_syscohada.syscohada_chart_template","False" "pcg_2974","Dépréciations des titres immobilisés","2974","asset_fixed","l10n_syscohada.syscohada_chart_template","False" "pcg_2975","Dépréciations des dépôts et cautionnements versés","2975","asset_fixed","l10n_syscohada.syscohada_chart_template","False" "pcg_2977","Dépréciations des créances rattachées à des participations et avances à des GIE","2977","asset_fixed","l10n_syscohada.syscohada_chart_template","False" "pcg_2978","Dépréciations des créances financières diverses","2978","asset_fixed","l10n_syscohada.syscohada_chart_template","False" "pcg_3111","Marchandises A1","3111","asset_current","l10n_syscohada.syscohada_chart_template","False" "pcg_3112","Marchandises A2","3112","asset_current","l10n_syscohada.syscohada_chart_template","False" "pcg_3121","Marchandises B1","3121","asset_current","l10n_syscohada.syscohada_chart_template","False" "pcg_3122","Marchandises B2","3122","asset_current","l10n_syscohada.syscohada_chart_template","False" "pcg_3131","Actifs biologiques: Animaux","3131","asset_current","l10n_syscohada.syscohada_chart_template","False" "pcg_3132","Actifs biologiques: Végétaux","3132","asset_current","l10n_syscohada.syscohada_chart_template","False" "pcg_318","MARCHANDISES HORS ACTIVITES ORDINAIRES (H.A.O.)","318","asset_current","l10n_syscohada.syscohada_chart_template","False" "pcg_321","MATIERES A","321","asset_current","l10n_syscohada.syscohada_chart_template","False" "pcg_322","MATIERES B","322","asset_current","l10n_syscohada.syscohada_chart_template","False" "pcg_323","FOURNITURES (A,B)","323","asset_current","l10n_syscohada.syscohada_chart_template","False" "pcg_331","MATIÈRES CONSOMMABLES","331","asset_current","l10n_syscohada.syscohada_chart_template","False" "pcg_332","FOURNITURES D'ATELIER ET D'USINE","332","asset_current","l10n_syscohada.syscohada_chart_template","False" "pcg_333","FOURNITURES DE MAGASIN","333","asset_current","l10n_syscohada.syscohada_chart_template","False" "pcg_334","FOURNITURES DE BUREAU","334","asset_current","l10n_syscohada.syscohada_chart_template","False" "pcg_3351","Emballages perdus","3351","asset_current","l10n_syscohada.syscohada_chart_template","False" "pcg_3352","Emballages récupérables non identifiables","3352","asset_current","l10n_syscohada.syscohada_chart_template","False" "pcg_3353","Emballages à usage mixte","3353","asset_current","l10n_syscohada.syscohada_chart_template","False" "pcg_3358","Autres emballages","3358","asset_current","l10n_syscohada.syscohada_chart_template","False" "pcg_338","AUTRES MATIÈRES","338","asset_current","l10n_syscohada.syscohada_chart_template","False" "pcg_3411","Produits en cours P1","3411","asset_current","l10n_syscohada.syscohada_chart_template","False" "pcg_3412","Produits en cours P2","3412","asset_current","l10n_syscohada.syscohada_chart_template","False" "pcg_3421","Travaux en cours T1","3421","asset_current","l10n_syscohada.syscohada_chart_template","False" "pcg_3422","Travaux en cours T2","3422","asset_current","l10n_syscohada.syscohada_chart_template","False" "pcg_3431","Produits intermédiaires A","3431","asset_current","l10n_syscohada.syscohada_chart_template","False" "pcg_3432","Produits intermédiaires B","3432","asset_current","l10n_syscohada.syscohada_chart_template","False" "pcg_3441","Produits résiduels A","3441","asset_current","l10n_syscohada.syscohada_chart_template","False" "pcg_3442","Produits résiduels B","3442","asset_current","l10n_syscohada.syscohada_chart_template","False" "pcg_3451","Actifs biologiques en cours: Animaux","3451","asset_current","l10n_syscohada.syscohada_chart_template","False" "pcg_3452","Actifs biologiques en cours: Végétaux","3452","asset_current","l10n_syscohada.syscohada_chart_template","False" "pcg_3511","Etudes en cours E1","3511","asset_current","l10n_syscohada.syscohada_chart_template","False" "pcg_3512","Etudes en cours E2","3512","asset_current","l10n_syscohada.syscohada_chart_template","False" "pcg_3521","Prestations de services S1","3521","asset_current","l10n_syscohada.syscohada_chart_template","False" "pcg_3522","Prestations de services S2","3522","asset_current","l10n_syscohada.syscohada_chart_template","False" "pcg_361","PRODUITS FINIS A","361","asset_current","l10n_syscohada.syscohada_chart_template","False" "pcg_362","PRODUITS FINIS B","362","asset_current","l10n_syscohada.syscohada_chart_template","False" "pcg_3631","Produits finis: Animaux","3631","asset_current","l10n_syscohada.syscohada_chart_template","False" "pcg_3632","Produits finis: Végétaux","3632","asset_current","l10n_syscohada.syscohada_chart_template","False" "pcg_3638","Autres stocks (activités annexes)","3638","asset_current","l10n_syscohada.syscohada_chart_template","False" "pcg_3711","Produits intermédiaires A","3711","asset_current","l10n_syscohada.syscohada_chart_template","False" "pcg_3712","Produits intermédiaires B","3712","asset_current","l10n_syscohada.syscohada_chart_template","False" "pcg_3721","Produits résiduels: Déchets","3721","asset_current","l10n_syscohada.syscohada_chart_template","False" "pcg_3722","Produits résiduels: Rebuts","3722","asset_current","l10n_syscohada.syscohada_chart_template","False" "pcg_3723","Produits résiduels: Matières de récupération","3723","asset_current","l10n_syscohada.syscohada_chart_template","False" "pcg_3731","Produits résiduels: Animaux","3731","asset_current","l10n_syscohada.syscohada_chart_template","False" "pcg_3732","Produits résiduels: Végétaux","3732","asset_current","l10n_syscohada.syscohada_chart_template","False" "pcg_3738","Autres stocks (activités annexes)","3738","asset_current","l10n_syscohada.syscohada_chart_template","False" "pcg_381","MARCHANDISES EN COURS DE ROUTE","381","asset_current","l10n_syscohada.syscohada_chart_template","False" "pcg_382","MATIÈRES PREMIÈRES ET FOURNITURES LIÉES EN COURS DE ROUTE","382","asset_current","l10n_syscohada.syscohada_chart_template","False" "pcg_383","AUTRES APPROVISIONNEMENTS EN COURS DE ROUTE","383","asset_current","l10n_syscohada.syscohada_chart_template","False" "pcg_386","PRODUITS FINIS EN COURS DE ROUTE","386","asset_current","l10n_syscohada.syscohada_chart_template","False" "pcg_3871","Stock en consignation","3871","asset_current","l10n_syscohada.syscohada_chart_template","False" "pcg_3872","Stock en dépôt","3872","asset_current","l10n_syscohada.syscohada_chart_template","False" "pcg_388","STOCK PROVENANT D'IMMOBILISATIONS MISES HORS SERVICE OU AU REBUT","388","asset_current","l10n_syscohada.syscohada_chart_template","False" "pcg_391","DÉPRÉCIATIONS DES STOCKS DE MARCHANDISES","391","asset_current","l10n_syscohada.syscohada_chart_template","False" "pcg_392","DÉPRÉCIATIONS DES STOCKS DE MATIÈRES PREMIÈRES ET FOURNITURES LIÉES","392","asset_current","l10n_syscohada.syscohada_chart_template","False" "pcg_393","DÉPRÉCIATIONS DES STOCKS D'AUTRES APPOVISIONNEMENTS","393","asset_current","l10n_syscohada.syscohada_chart_template","False" "pcg_394","DÉPRÉCIATIONS DES PRODUCTIONS EN COURS","394","asset_current","l10n_syscohada.syscohada_chart_template","False" "pcg_395","DÉPRÉCIATIONS DES SERVICES EN COURS","395","asset_current","l10n_syscohada.syscohada_chart_template","False" "pcg_396","DÉPRÉCIATIONS DES STOCKS DE PRODUITS FINIS","396","asset_current","l10n_syscohada.syscohada_chart_template","False" "pcg_397","DÉPRÉCIATIONS DES STOCKS DE PRODUITS INTERMÉDIAIRES ET RÉSIDUELS","397","asset_current","l10n_syscohada.syscohada_chart_template","False" "pcg_398","DÉPRÉCIATIONS DES STOCKS EN COURS DE ROUTE, EN CONSIGNATION OU EN DÉPÔT","398","asset_current","l10n_syscohada.syscohada_chart_template","False" "pcg_4011","Fournisseurs","4011","liability_payable","l10n_syscohada.syscohada_chart_template","True" "pcg_4012","Fournisseurs Groupe","4012","liability_payable","l10n_syscohada.syscohada_chart_template","True" "pcg_4013","Fournisseurs sous-traitants","4013","liability_payable","l10n_syscohada.syscohada_chart_template","True" "pcg_4016","Fournisseurs, réserve de propriété","4016","liability_payable","l10n_syscohada.syscohada_chart_template","True" "pcg_4017","Fournisseurs, retenues de garantie","4017","liability_payable","l10n_syscohada.syscohada_chart_template","True" "pcg_4021","Fournisseurs, Effets à payer","4021","liability_payable","l10n_syscohada.syscohada_chart_template","True" "pcg_4022","Fournisseurs - Groupe, Effets à payer","4022","liability_payable","l10n_syscohada.syscohada_chart_template","True" "pcg_4023","Fournisseurs sous-traitants, Effets à payer","4023","liability_payable","l10n_syscohada.syscohada_chart_template","True" "pcg_4041","Fournisseurs dettes en compte, immobilisations incorporelles","4041","liability_payable","l10n_syscohada.syscohada_chart_template","True" "pcg_4042","Fournisseurs dettes en compte, immobilisations corporelles","4042","liability_payable","l10n_syscohada.syscohada_chart_template","True" "pcg_4046","Fournisseurs effets à payer, immobilisations incorporelles","4046","liability_payable","l10n_syscohada.syscohada_chart_template","True" "pcg_4047","Fournisseurs effets à payer, immobilisations corporelles","4047","liability_payable","l10n_syscohada.syscohada_chart_template","True" "pcg_4081","Fournisseurs","4081","liability_payable","l10n_syscohada.syscohada_chart_template","True" "pcg_4082","Fournisseurs - Groupe","4082","liability_payable","l10n_syscohada.syscohada_chart_template","True" "pcg_4083","Fournisseurs sous-traitants","4083","liability_payable","l10n_syscohada.syscohada_chart_template","True" "pcg_4086","Fournisseurs, intérêts courus","4086","liability_payable","l10n_syscohada.syscohada_chart_template","True" "pcg_4091","Fournisseurs avances et acomptes versés","4091","asset_current","l10n_syscohada.syscohada_chart_template","False" "pcg_4092","Fournisseurs - Groupe avances et acomptes versés","4092","asset_current","l10n_syscohada.syscohada_chart_template","False" "pcg_4093","Fournisseurs sous-traitants avances et acomptes versés","4093","asset_current","l10n_syscohada.syscohada_chart_template","False" "pcg_4094","Fournisseurs créances pour emballages et matériels à rendre","4094","asset_current","l10n_syscohada.syscohada_chart_template","False" "pcg_4098","Fournisseurs, rabais, remises, ristournes et autres avoirs à obtenir","4098","asset_current","l10n_syscohada.syscohada_chart_template","False" "pcg_4111","Clients","4111","asset_receivable","l10n_syscohada.syscohada_chart_template","True" "pcg_4112","Clients - Groupe","4112","asset_receivable","l10n_syscohada.syscohada_chart_template","True" "pcg_4113","Clients (PoS)","4113","asset_receivable","l10n_syscohada.syscohada_chart_template","True" "pcg_4114","Clients, État et Collectivités publiques","4114","asset_receivable","l10n_syscohada.syscohada_chart_template","True" "pcg_4115","Clients, organismes internationaux","4115","asset_receivable","l10n_syscohada.syscohada_chart_template","True" "pcg_4116","Clients, réserve de propriété","4116","asset_receivable","l10n_syscohada.syscohada_chart_template","True" "pcg_4117","Clients, retenues de garantie","4117","asset_receivable","l10n_syscohada.syscohada_chart_template","True" "pcg_4118","Clients, dégrèvement de Taxes sur la Valeur Ajoutée (T.V.A.)","4118","asset_receivable","l10n_syscohada.syscohada_chart_template","True" "pcg_4121","Clients, Effets à recevoir","4121","asset_receivable","l10n_syscohada.syscohada_chart_template","True" "pcg_4122","Clients - Groupe, Effets à recevoir","4122","asset_receivable","l10n_syscohada.syscohada_chart_template","True" "pcg_4124","État et Collectivités publiques, Effets à recevoir","4124","asset_receivable","l10n_syscohada.syscohada_chart_template","True" "pcg_4125","Organismes Internationaux, Effets à recevoir","4125","asset_receivable","l10n_syscohada.syscohada_chart_template","True" "pcg_4131","Clients, chèques impayés","4131","asset_receivable","l10n_syscohada.syscohada_chart_template","True" "pcg_4132","Clients, Effets impayés","4132","asset_receivable","l10n_syscohada.syscohada_chart_template","True" "pcg_4133","Clients, cartes de crédit impayées","4133","asset_receivable","l10n_syscohada.syscohada_chart_template","True" "pcg_4138","Clients, autres valeurs impayées","4138","asset_receivable","l10n_syscohada.syscohada_chart_template","True" "pcg_4141","Créances en compte, immobilisations incorporelles","4141","asset_receivable","l10n_syscohada.syscohada_chart_template","True" "pcg_4142","Créances en compte, immobilisations corporelles","4142","asset_receivable","l10n_syscohada.syscohada_chart_template","True" "pcg_4146","Effets à recevoir, immobilisations incorporelles","4146","asset_receivable","l10n_syscohada.syscohada_chart_template","True" "pcg_4147","Effets à recevoir, immobilisations corporelles","4147","asset_receivable","l10n_syscohada.syscohada_chart_template","True" "pcg_415","CLIENTS, EFFETS ESCOMPTES NON ECHUS","415","asset_receivable","l10n_syscohada.syscohada_chart_template","True" "pcg_4161","Créances litigieuses","4161","asset_receivable","l10n_syscohada.syscohada_chart_template","True" "pcg_4162","Créances douteuses","4162","asset_receivable","l10n_syscohada.syscohada_chart_template","True" "pcg_4181","Clients, factures à établir","4181","asset_receivable","l10n_syscohada.syscohada_chart_template","True" "pcg_4186","Clients, intérêts courus","4186","asset_receivable","l10n_syscohada.syscohada_chart_template","True" "pcg_4191","Clients, avances et acomptes reçus","4191","liability_current","l10n_syscohada.syscohada_chart_template","False" "pcg_4192","Clients - Groupe, avances et acomptes reçus","4192","liability_current","l10n_syscohada.syscohada_chart_template","False" "pcg_4194","Clients, dettes pour emballages et matériels consignés","4194","liability_current","l10n_syscohada.syscohada_chart_template","False" "pcg_4198","Clients, rabais, remises, ristournes et autres avoirs à accorder","4198","liability_current","l10n_syscohada.syscohada_chart_template","False" "pcg_4211","Personnel, avances","4211","asset_receivable","l10n_syscohada.syscohada_chart_template","True" "pcg_4212","Personnel, acomptes","4212","asset_receivable","l10n_syscohada.syscohada_chart_template","True" "pcg_4213","Frais avancés et fournitures au personnel","4213","asset_receivable","l10n_syscohada.syscohada_chart_template","True" "pcg_422","PERSONNEL, RÉMUNÉRATIONS DUES","422","liability_current","l10n_syscohada.syscohada_chart_template","False" "pcg_4231","Personnel, oppositions","4231","liability_current","l10n_syscohada.syscohada_chart_template","False" "pcg_4232","Personnel, saisies-arrêts","4232","liability_current","l10n_syscohada.syscohada_chart_template","False" "pcg_4233","Personnel, avis à tiers détenteur","4233","liability_current","l10n_syscohada.syscohada_chart_template","False" "pcg_4241","Assistance médicale","4241","liability_current","l10n_syscohada.syscohada_chart_template","False" "pcg_4242","Allocations familiales","4242","liability_current","l10n_syscohada.syscohada_chart_template","False" "pcg_4245","Organismes sociaux rattachés à l'entité","4245","liability_current","l10n_syscohada.syscohada_chart_template","False" "pcg_4248","Autres oeuvres sociales internes","4248","liability_current","l10n_syscohada.syscohada_chart_template","False" "pcg_4251","Délégués du personnel","4251","liability_current","l10n_syscohada.syscohada_chart_template","False" "pcg_4252","Syndicats et Comités d'entreprises, d'Établissement","4252","liability_current","l10n_syscohada.syscohada_chart_template","False" "pcg_4258","Autres représentants du personnel","4258","liability_current","l10n_syscohada.syscohada_chart_template","False" "pcg_4261","Participation aux bénéfices","4261","liability_current","l10n_syscohada.syscohada_chart_template","False" "pcg_4264","Participation au capital","4264","liability_current","l10n_syscohada.syscohada_chart_template","False" "pcg_427","PERSONNEL – DEPOTS","427","liability_current","l10n_syscohada.syscohada_chart_template","False" "pcg_4281","Dettes provisionnées pour congés à payer","4281","liability_current","l10n_syscohada.syscohada_chart_template","False" "pcg_4286","Autres Charges à payer","4286","liability_current","l10n_syscohada.syscohada_chart_template","False" "pcg_4287","Produits à recevoir","4287","asset_receivable","l10n_syscohada.syscohada_chart_template","True" "pcg_4311","Prestations familiales","4311","liability_current","l10n_syscohada.syscohada_chart_template","False" "pcg_4312","Accidents de travail","4312","liability_current","l10n_syscohada.syscohada_chart_template","False" "pcg_4313","Caisse de retraite obligatoire","4313","liability_current","l10n_syscohada.syscohada_chart_template","False" "pcg_4314","Caisse de retraite facultative","4314","liability_current","l10n_syscohada.syscohada_chart_template","False" "pcg_4318","Autres cotisations sociales","4318","liability_current","l10n_syscohada.syscohada_chart_template","False" "pcg_432","CAISSES DE RETRAITE COMPLÉMENTAIRE","432","liability_current","l10n_syscohada.syscohada_chart_template","False" "pcg_4331","Mutuelle","4331","liability_current","l10n_syscohada.syscohada_chart_template","False" "pcg_4332","Assurances Retraite","4332","liability_current","l10n_syscohada.syscohada_chart_template","False" "pcg_4333","Assurances et organismes de santé","4333","liability_current","l10n_syscohada.syscohada_chart_template","False" "pcg_4381","Charges sociales sur gratifications à payer","4381","liability_current","l10n_syscohada.syscohada_chart_template","False" "pcg_4382","Charges sociales sur congés à payer","4382","liability_current","l10n_syscohada.syscohada_chart_template","False" "pcg_4386","Autres charges à payer","4386","liability_current","l10n_syscohada.syscohada_chart_template","False" "pcg_4387","Produits à recevoir","4387","asset_receivable","l10n_syscohada.syscohada_chart_template","True" "pcg_441","ÉTAT, IMPÔT SUR LES BÉNÉFICES","441","liability_current","l10n_syscohada.syscohada_chart_template","False" "pcg_4421","Impôts et taxes d'Etat","4421","liability_current","l10n_syscohada.syscohada_chart_template","False" "pcg_4422","Impôts et taxes pour les collectivités publiques","4422","liability_current","l10n_syscohada.syscohada_chart_template","False" "pcg_4423","Impôts et taxes recouvrables sur des obligataires","4423","liability_current","l10n_syscohada.syscohada_chart_template","False" "pcg_4424","Impôts et taxes recouvrables sur des associés","4424","liability_current","l10n_syscohada.syscohada_chart_template","False" "pcg_4426","Droits de douane","4426","liability_current","l10n_syscohada.syscohada_chart_template","False" "pcg_4428","Autres impôts et taxes","4428","liability_current","l10n_syscohada.syscohada_chart_template","False" "pcg_4431","T.V.A. facturée sur ventes","4431","liability_current","l10n_syscohada.syscohada_chart_template","False" "pcg_4432","T.V.A. facturée sur prestations de services","4432","liability_current","l10n_syscohada.syscohada_chart_template","False" "pcg_4433","T.V.A. facturée sur travaux","4433","liability_current","l10n_syscohada.syscohada_chart_template","False" "pcg_4434","T.V.A. facturée sur production livrée à soi-même","4434","liability_current","l10n_syscohada.syscohada_chart_template","False" "pcg_4435","T.V.A. sur factures à établir","4435","liability_current","l10n_syscohada.syscohada_chart_template","False" "pcg_4441","Etat, T.V.A. due","4441","liability_current","l10n_syscohada.syscohada_chart_template","False" "pcg_4445","Etat, dégrèvement T.V.A.","4445","liability_current","l10n_syscohada.syscohada_chart_template","False" "pcg_4449","Etat, crédit de T.V.A. à reporter","4449","liability_current","l10n_syscohada.syscohada_chart_template","False" "pcg_4451","T.V.A. récupérable sur immobilisations","4451","liability_current","l10n_syscohada.syscohada_chart_template","False" "pcg_4452","T.V.A. récupérable sur achats","4452","liability_current","l10n_syscohada.syscohada_chart_template","False" "pcg_4453","T.V.A. récupérable sur transport","4453","liability_current","l10n_syscohada.syscohada_chart_template","False" "pcg_4454","T.V.A. récupérable sur services extérieurs et autres charges","4454","liability_current","l10n_syscohada.syscohada_chart_template","False" "pcg_4455","T.V.A. récupérable sur factures non parvenues","4455","liability_current","l10n_syscohada.syscohada_chart_template","False" "pcg_4456","T.V.A. transférée par d'autres entités","4456","liability_current","l10n_syscohada.syscohada_chart_template","False" "pcg_446","ETAT, AUTRES TAXES SUR LE CHIFFRE D'AFFAIRES","446","liability_current","l10n_syscohada.syscohada_chart_template","False" "pcg_4471","Impôt Général sur le revenu","4471","liability_current","l10n_syscohada.syscohada_chart_template","False" "pcg_4472","Impôts sur salaires","4472","liability_current","l10n_syscohada.syscohada_chart_template","False" "pcg_4473","Contribution nationale","4473","liability_current","l10n_syscohada.syscohada_chart_template","False" "pcg_4474","Contribution nationale de solidarité","4474","liability_current","l10n_syscohada.syscohada_chart_template","False" "pcg_4478","Autres impôts et contributions","4478","liability_current","l10n_syscohada.syscohada_chart_template","False" "pcg_4486","Charges à payer","4486","liability_current","l10n_syscohada.syscohada_chart_template","False" "pcg_4487","Produits à recevoir","4487","liability_current","l10n_syscohada.syscohada_chart_template","False" "pcg_4491","Etat, obligations cautionnées","4491","liability_current","l10n_syscohada.syscohada_chart_template","False" "pcg_4492","Etat, avances et acomptes versés sur impôts","4492","liability_current","l10n_syscohada.syscohada_chart_template","False" "pcg_4493","Etat, fonds de dotation à recevoir","4493","liability_current","l10n_syscohada.syscohada_chart_template","False" "pcg_4494","Etat, subventions d'investissement à recevoir","4494","liability_current","l10n_syscohada.syscohada_chart_template","False" "pcg_4495","Etat, subventions d'exploitation à recevoir","4495","liability_current","l10n_syscohada.syscohada_chart_template","False" "pcg_4496","Etat, subventions d'équilibre à recevoir","4496","liability_current","l10n_syscohada.syscohada_chart_template","False" "pcg_4497","Etat, avances sur subventions","4497","liability_current","l10n_syscohada.syscohada_chart_template","False" "pcg_4499","Etat, fonds réglementé provisionné","4499","liability_current","l10n_syscohada.syscohada_chart_template","False" "pcg_451","OPERATIONS AVEC LES ORGANISMES AFRICAINS","451","liability_current","l10n_syscohada.syscohada_chart_template","False" "pcg_452","OPERATIONS AVEC LES AUTRES ORGANISMES INTERNATIONAUX","452","liability_current","l10n_syscohada.syscohada_chart_template","False" "pcg_4581","Organismes internationaux, fonds de dotation à recevoir","4581","liability_current","l10n_syscohada.syscohada_chart_template","False" "pcg_4582","Organismes internationaux, subventions à recevoir","4582","liability_current","l10n_syscohada.syscohada_chart_template","False" "pcg_4611","Apporteurs, apports en nature","4611","liability_current","l10n_syscohada.syscohada_chart_template","False" "pcg_4612","Apporteurs, apports en numéraire","4612","liability_current","l10n_syscohada.syscohada_chart_template","False" "pcg_4613","Apporteurs, capital appelé, non versé","4613","liability_current","l10n_syscohada.syscohada_chart_template","False" "pcg_4614","Apporteurs, compte d’apport, opérations de restructuration (fusion…)","4614","liability_current","l10n_syscohada.syscohada_chart_template","False" "pcg_4615","Apporteurs, versements reçus sur augmentation de capital","4615","liability_current","l10n_syscohada.syscohada_chart_template","False" "pcg_4616","Apporteurs, versements anticipés","4616","liability_current","l10n_syscohada.syscohada_chart_template","False" "pcg_4617","Apporteurs défaillants","4617","liability_current","l10n_syscohada.syscohada_chart_template","False" "pcg_4618","Apporteurs, titres à échanger","4618","liability_current","l10n_syscohada.syscohada_chart_template","False" "pcg_4619","Apporteurs, capital à rembourser","4619","liability_current","l10n_syscohada.syscohada_chart_template","False" "pcg_4621","Associés, comptes courants: Principal","4621","liability_current","l10n_syscohada.syscohada_chart_template","False" "pcg_4626","Associés, comptes courants: Intérêts courus","4626","liability_current","l10n_syscohada.syscohada_chart_template","False" "pcg_4631","Associés, opérations faites en commun et gie: Opérations courantes","4631","liability_current","l10n_syscohada.syscohada_chart_template","False" "pcg_4636","Associés, opérations faites en commun et gie: Intérêts courus","4636","liability_current","l10n_syscohada.syscohada_chart_template","False" "pcg_465","ASSOCIES, DIVIDENDES A PAYER","465","liability_current","l10n_syscohada.syscohada_chart_template","False" "pcg_466","GROUPE, COMPTES COURANTS","466","liability_current","l10n_syscohada.syscohada_chart_template","False" "pcg_467","APPORTEURS RESTANT DÛ SUR CAPITAL APPELE","467","liability_current","l10n_syscohada.syscohada_chart_template","False" "pcg_469","ENTITE, DIVIDENDES A RECEVOIR","469","liability_current","l10n_syscohada.syscohada_chart_template","False" "pcg_4711","Débiteurs divers","4711","liability_current","l10n_syscohada.syscohada_chart_template","False" "pcg_4712","Créditeurs divers","4712","liability_current","l10n_syscohada.syscohada_chart_template","False" "pcg_4713","Debiteurs et crediteurs divers: Obligataires","4713","liability_current","l10n_syscohada.syscohada_chart_template","False" "pcg_4715","Rémunérations d’administrateurs non associés","4715","liability_current","l10n_syscohada.syscohada_chart_template","False" "pcg_4716","Compte d’affacturage et de titrisation","4716","liability_current","l10n_syscohada.syscohada_chart_template","False" "pcg_4717","Débiteurs divers - retenues de garantie","4717","liability_current","l10n_syscohada.syscohada_chart_template","False" "pcg_4718","Apport, compte de fusion et opérations assimilées","4718","liability_current","l10n_syscohada.syscohada_chart_template","False" "pcg_4719","Bons de souscription d’actions et d’obligations","4719","liability_current","l10n_syscohada.syscohada_chart_template","False" "pcg_4721","Créances sur cessions de titres de placement","4721","liability_current","l10n_syscohada.syscohada_chart_template","False" "pcg_4726","Versements restant à effectuer sur titres de placement non libérés","4726","liability_current","l10n_syscohada.syscohada_chart_template","False" "pcg_4731","Intermédiaires, opérations faites pour compte de tiers: Mandants","4731","liability_current","l10n_syscohada.syscohada_chart_template","False" "pcg_4732","Intermédiaires, opérations faites pour compte de tiers: Mandataires","4732","liability_current","l10n_syscohada.syscohada_chart_template","False" "pcg_4733","Intermédiaires, opérations faites pour compte de tiers: Commettants","4733","liability_current","l10n_syscohada.syscohada_chart_template","False" "pcg_4734","Intermédiaires, opérations faites pour compte de tiers: Commissionnaires","4734","liability_current","l10n_syscohada.syscohada_chart_template","False" "pcg_4739","Etat,Collectivités publiques, fonds global d’allocation","4739","liability_current","l10n_syscohada.syscohada_chart_template","False" "pcg_4746","Compte de répartition périodique des charges","4746","liability_current","l10n_syscohada.syscohada_chart_template","False" "pcg_4747","Compte de répartition périodique des produits","4747","liability_current","l10n_syscohada.syscohada_chart_template","False" "pcg_4751","Compte transitoire,ajustement spécial: Compte-actif","4751","equity","l10n_syscohada.syscohada_chart_template","False" "pcg_4752","Compte transitoire,ajustement spécial: Compte-passif","4752","equity","l10n_syscohada.syscohada_chart_template","False" "pcg_476","CHARGES CONSTATEES D'AVANCE","476","equity","l10n_syscohada.syscohada_chart_template","False" "pcg_477","PRODUITS CONSTATES D'AVANCE","477","equity","l10n_syscohada.syscohada_chart_template","False" "pcg_47811","Diminution des créances d’exploitation","47811","equity","l10n_syscohada.syscohada_chart_template","False" "pcg_47818","Diminution des créances HAO","47818","equity","l10n_syscohada.syscohada_chart_template","False" "pcg_4782","Diminution des créances financières","4782","equity","l10n_syscohada.syscohada_chart_template","False" "pcg_47831","Augmentation des dettes d’exploitation","47831","equity","l10n_syscohada.syscohada_chart_template","False" "pcg_47838","Augmentation des dettes HAO","47838","equity","l10n_syscohada.syscohada_chart_template","False" "pcg_4784","Augmentation des dettes financières","4784","equity","l10n_syscohada.syscohada_chart_template","False" "pcg_4786","Différences d’évaluation sur instruments de trésorerie","4786","equity","l10n_syscohada.syscohada_chart_template","False" "pcg_4788","Différences compensées par couverture de change","4788","equity","l10n_syscohada.syscohada_chart_template","False" "pcg_47911","Augmentation des créances d’exploitation","47911","equity","l10n_syscohada.syscohada_chart_template","False" "pcg_47918","Augmentation des créances HAO","47918","equity","l10n_syscohada.syscohada_chart_template","False" "pcg_4792","Augmentation des créances financières","4792","equity","l10n_syscohada.syscohada_chart_template","False" "pcg_47931","Diminution des dettes d’exploitation","47931","equity","l10n_syscohada.syscohada_chart_template","False" "pcg_47938","Diminution des dettes HAO","47938","equity","l10n_syscohada.syscohada_chart_template","False" "pcg_4794","Diminution des dettes financières","4794","equity","l10n_syscohada.syscohada_chart_template","False" "pcg_4797","Différences d’évaluation sur instruments de trésorerie","4797","equity","l10n_syscohada.syscohada_chart_template","False" "pcg_4798","Différences compensées par couverture de change","4798","equity","l10n_syscohada.syscohada_chart_template","False" "pcg_4811","Immobilisations incorporelles","4811","liability_current","l10n_syscohada.syscohada_chart_template","False" "pcg_4812","Immobilisations corporelles","4812","liability_current","l10n_syscohada.syscohada_chart_template","False" "pcg_4813","Versements restant à effectuer sur titres de participation et titres immobilisés non libérés","4813","liability_current","l10n_syscohada.syscohada_chart_template","False" "pcg_48161","Réserve de propriété - immobilisations incorporelles","48161","liability_current","l10n_syscohada.syscohada_chart_template","False" "pcg_48162","Réserve de propriété - immobilisations corporelles","48162","liability_current","l10n_syscohada.syscohada_chart_template","False" "pcg_48171","Retenues de garantie - immobilisations incorporelles","48171","liability_current","l10n_syscohada.syscohada_chart_template","False" "pcg_48172","Retenues de garantie - immobilisations incorporelles","48172","liability_current","l10n_syscohada.syscohada_chart_template","False" "pcg_48181","Factures non parvenues - immobilisations incorporelles","48181","liability_current","l10n_syscohada.syscohada_chart_template","False" "pcg_48182","Factures non parvenues - immobilisations corporelles","48182","liability_current","l10n_syscohada.syscohada_chart_template","False" "pcg_4821","Immobilisations incorporelles","4821","liability_current","l10n_syscohada.syscohada_chart_template","False" "pcg_4822","Immobilisations corporelles","4822","liability_current","l10n_syscohada.syscohada_chart_template","False" "pcg_484","AUTRES DETTES HORS ACTIVITES ORDINAIRES (H.A.O.)","484","liability_current","l10n_syscohada.syscohada_chart_template","False" "pcg_4851","En compte, immobilisations incorporelles","4851","asset_receivable","l10n_syscohada.syscohada_chart_template","True" "pcg_4852","En compte, immobilisations corporelles","4852","asset_receivable","l10n_syscohada.syscohada_chart_template","True" "pcg_4853","Effets à recevoir, immobilisations incorporelles","4853","asset_receivable","l10n_syscohada.syscohada_chart_template","True" "pcg_4854","Effets à recevoir, immobilisations corporelles","4854","asset_receivable","l10n_syscohada.syscohada_chart_template","True" "pcg_4855","Effets escomptés non échus","4855","asset_receivable","l10n_syscohada.syscohada_chart_template","True" "pcg_4856","Immobilisations financières","4856","asset_receivable","l10n_syscohada.syscohada_chart_template","True" "pcg_4857","Retenues de garantie","4857","asset_receivable","l10n_syscohada.syscohada_chart_template","True" "pcg_4858","Factures à établir","4858","asset_receivable","l10n_syscohada.syscohada_chart_template","True" "pcg_488","AUTRES CREANCES HORS ACTIVITES ORDINAIRES (H.A.O.)","488","asset_receivable","l10n_syscohada.syscohada_chart_template","True" "pcg_490","DEPRECIATIONS DES COMPTES FOURNISSEURS","490","asset_current","l10n_syscohada.syscohada_chart_template","False" "pcg_4911","Créances litigieuses","4911","asset_current","l10n_syscohada.syscohada_chart_template","False" "pcg_4912","Créances douteuses","4912","asset_current","l10n_syscohada.syscohada_chart_template","False" "pcg_492","DEPRECIATIONS DES COMPTES PERSONNEL","492","asset_current","l10n_syscohada.syscohada_chart_template","False" "pcg_493","DEPRECIATIONS DES COMPTES ORGANISMES SOCIAUX","493","asset_current","l10n_syscohada.syscohada_chart_template","False" "pcg_494","DEPRECIATIONS DES COMPTES ETAT ET COLLECTIVITES PUBLIQUES","494","asset_current","l10n_syscohada.syscohada_chart_template","False" "pcg_495","DEPRECIATIONS DES COMPTES ORGANISMES INTERNATIONAUX","495","asset_current","l10n_syscohada.syscohada_chart_template","False" "pcg_4962","Associés,comptes courants","4962","asset_current","l10n_syscohada.syscohada_chart_template","False" "pcg_4963","Associés,opérations faites en commun et GIE","4963","asset_current","l10n_syscohada.syscohada_chart_template","False" "pcg_4966","Groupe,comptes courants","4966","asset_current","l10n_syscohada.syscohada_chart_template","False" "pcg_497","DEPRECIATIONS DES COMPTES DEBITEURS DIVERS","497","asset_current","l10n_syscohada.syscohada_chart_template","False" "pcg_4985","Créances sur cessions d'immobilisations","4985","asset_current","l10n_syscohada.syscohada_chart_template","False" "pcg_4986","Créances sur cessions de titres de placement","4986","asset_current","l10n_syscohada.syscohada_chart_template","False" "pcg_4988","Autres créances H.A.O.","4988","asset_current","l10n_syscohada.syscohada_chart_template","False" "pcg_4991","Provisions pour risques à court terme sur opérations d'exploitation","4991","asset_current","l10n_syscohada.syscohada_chart_template","False" "pcg_4997","Provisions pour risques à court terme sur opérations financière","4997","asset_current","l10n_syscohada.syscohada_chart_template","False" "pcg_4998","Provisions pour risques à court terme sur opérations H.A.O.","4998","asset_current","l10n_syscohada.syscohada_chart_template","False" "pcg_5011","Titres du Trésor à court terme","5011","asset_current","l10n_syscohada.syscohada_chart_template","False" "pcg_5012","Titres d'organismes financiers","5012","asset_current","l10n_syscohada.syscohada_chart_template","False" "pcg_5013","Bons de caisse à court terme","5013","asset_current","l10n_syscohada.syscohada_chart_template","False" "pcg_5016","Frais d’acquisition des titres de Trésor et bons de caisse","5016","asset_current","l10n_syscohada.syscohada_chart_template","False" "pcg_5021","Actions ou parts propres","5021","asset_current","l10n_syscohada.syscohada_chart_template","False" "pcg_5022","Actions cotées","5022","asset_current","l10n_syscohada.syscohada_chart_template","False" "pcg_5023","Actions non cotées","5023","asset_current","l10n_syscohada.syscohada_chart_template","False" "pcg_5024","Actions démembrées (certificats d'investissement ; droits de vote)","5024","asset_current","l10n_syscohada.syscohada_chart_template","False" "pcg_5025","Autres actions","5025","asset_current","l10n_syscohada.syscohada_chart_template","False" "pcg_5026","Frais d’acquisition des actions","5026","asset_current","l10n_syscohada.syscohada_chart_template","False" "pcg_5031","Obligations émises par l'entité et rachetées par elle","5031","asset_current","l10n_syscohada.syscohada_chart_template","False" "pcg_5032","Obligations cotées","5032","asset_current","l10n_syscohada.syscohada_chart_template","False" "pcg_5033","Obligations non cotées","5033","asset_current","l10n_syscohada.syscohada_chart_template","False" "pcg_5035","Autres obligations","5035","asset_current","l10n_syscohada.syscohada_chart_template","False" "pcg_5036","Frais d’acquisition des obligations","5036","asset_current","l10n_syscohada.syscohada_chart_template","False" "pcg_5042","Bons de souscription d'actions","5042","asset_current","l10n_syscohada.syscohada_chart_template","False" "pcg_5043","Bons de souscription d'obligations","5043","asset_current","l10n_syscohada.syscohada_chart_template","False" "pcg_505","TITRES NÉGOCIABLES HORS REGION","505","asset_current","l10n_syscohada.syscohada_chart_template","False" "pcg_5061","Titres du Trésor et bons de caisse à court terme","5061","asset_current","l10n_syscohada.syscohada_chart_template","False" "pcg_5062","Actions","5062","asset_current","l10n_syscohada.syscohada_chart_template","False" "pcg_5063","Obligations","5063","asset_current","l10n_syscohada.syscohada_chart_template","False" "pcg_508","AUTRES TITRES DE PLACEMENT ET CREANCES ASSIMILÉES","508","asset_current","l10n_syscohada.syscohada_chart_template","False" "pcg_531","CHÈQUES POSTAUX","531","asset_current","l10n_syscohada.syscohada_chart_template","False" "pcg_532","TRÉSOR","532","asset_current","l10n_syscohada.syscohada_chart_template","False" "pcg_533","SOCIÉTÉS DE GESTION ET D'INTERMÉDIATION (S.G.I.)","533","asset_current","l10n_syscohada.syscohada_chart_template","False" "pcg_536","ETABLISSEMENTS FINANCIERS, INTERETS COURUS","536","asset_current","l10n_syscohada.syscohada_chart_template","False" "pcg_538","AUTRES ORGANISMES FINANCIERS","538","asset_current","l10n_syscohada.syscohada_chart_template","False" "pcg_541","OPTIONS DE TAUX D'INTÉRÊT","541","asset_current","l10n_syscohada.syscohada_chart_template","False" "pcg_542","OPTIONS DE TAUX DE CHANGE","542","asset_current","l10n_syscohada.syscohada_chart_template","False" "pcg_543","OPTIONS DE TAUX BOURSIERS","543","asset_current","l10n_syscohada.syscohada_chart_template","False" "pcg_544","INSTRUMENTS DE MARCHES A TERME","544","asset_current","l10n_syscohada.syscohada_chart_template","False" "pcg_545","AVOIRS D'OR ET AUTRES METAUX PRECIEUX","545","asset_current","l10n_syscohada.syscohada_chart_template","False" "pcg_551","MONNAIE ELECTRONIQUE - CARTE CARBURANT","551","asset_current","l10n_syscohada.syscohada_chart_template","False" "pcg_552","MONNAIE ELECTRONIQUE - TELEPHONE PORTABLE","552","asset_current","l10n_syscohada.syscohada_chart_template","False" "pcg_553","MONNAIE ELECTRONIQUE- CARTE PEAGE","553","asset_current","l10n_syscohada.syscohada_chart_template","False" "pcg_554","PORTE -MONNAIE ELECTRONIQUE","554","asset_current","l10n_syscohada.syscohada_chart_template","False" "pcg_558","AUTRES INSTRUMENTS DE MONNAIES ELECTRONIQUES","558","asset_current","l10n_syscohada.syscohada_chart_template","False" "pcg_561","CREDITS DE TRESORERIE","561","asset_current","l10n_syscohada.syscohada_chart_template","False" "pcg_564","ESCOMPTE DE CREDITS DE CAMPAGNE","564","asset_current","l10n_syscohada.syscohada_chart_template","False" "pcg_565","ESCOMPTE DE CREDITS ORDINAIRES","565","asset_current","l10n_syscohada.syscohada_chart_template","False" "pcg_566","BANQUES, CREDITS DE TRESORERIE, INTERETS COURUS","566","asset_current","l10n_syscohada.syscohada_chart_template","False" "pcg_5711","Caisse en monnaie nationale","5711","asset_current","l10n_syscohada.syscohada_chart_template","False" "pcg_5712","Caisse en devises","5712","asset_current","l10n_syscohada.syscohada_chart_template","False" "pcg_5721","Caisse succursale A en monnaie nationale","5721","asset_current","l10n_syscohada.syscohada_chart_template","False" "pcg_5722","Caisse succursale A en devises","5722","asset_current","l10n_syscohada.syscohada_chart_template","False" "pcg_5731","Caisse succursale B en monnaie nationale","5731","asset_current","l10n_syscohada.syscohada_chart_template","False" "pcg_5732","Caisse succursale B en devises","5732","asset_current","l10n_syscohada.syscohada_chart_template","False" "pcg_581","RÉGIES D'AVANCE","581","asset_current","l10n_syscohada.syscohada_chart_template","False" "pcg_582","ACCRÉDITIFS","582","asset_current","l10n_syscohada.syscohada_chart_template","False" "pcg_585","VIREMENTS DE FONDS","585","asset_current","l10n_syscohada.syscohada_chart_template","False" "pcg_590","DÉPRÉCIATIONS DES TITRES DE PLACEMENT","590","asset_current","l10n_syscohada.syscohada_chart_template","False" "pcg_591","DÉPRÉCIATIONS DES TITRES ET VALEURS À ENCAISSER","591","asset_current","l10n_syscohada.syscohada_chart_template","False" "pcg_592","DÉPRÉCIATIONS DES COMPTES BANQUES","592","asset_current","l10n_syscohada.syscohada_chart_template","False" "pcg_593","DÉPRÉCIATIONS DES COMPTES ÉTABLISSEMENTS FINANCIERS ET ASSIMILÉS","593","asset_current","l10n_syscohada.syscohada_chart_template","False" "pcg_594","DÉPRÉCIATIONS DES COMPTES D’INSTRUMENTS DE TRÉSORERIE","594","asset_current","l10n_syscohada.syscohada_chart_template","False" "pcg_599","PROVISIONS POUR RISQUE A COURT TERME À CARACTÈRE FINANCIER","599","asset_current","l10n_syscohada.syscohada_chart_template","False" "pcg_6011","Achats de marchandises dans la Région","6011","expense","l10n_syscohada.syscohada_chart_template","False" "pcg_6012","Achats de marchandises hors Région","6012","expense","l10n_syscohada.syscohada_chart_template","False" "pcg_6013","Achats de marchandises aux entités du groupe dans la Région","6013","expense","l10n_syscohada.syscohada_chart_template","False" "pcg_6014","Achats de marchandises aux entités du groupe hors Région","6014","expense","l10n_syscohada.syscohada_chart_template","False" "pcg_6015","Achats de marchandises frais sur achats","6015","expense","l10n_syscohada.syscohada_chart_template","False" "pcg_6019","Rabais, Remises et Ristournes obtenus (non ventilés)","6019","expense","l10n_syscohada.syscohada_chart_template","False" "pcg_6021","Achats de matières premières et fournitures liées dans la Région","6021","expense","l10n_syscohada.syscohada_chart_template","False" "pcg_6022","Achats de matières premières et fournitures liées hors Région","6022","expense","l10n_syscohada.syscohada_chart_template","False" "pcg_6023","Achats de matières premières et fournitures liées aux entités du groupe dans la Région","6023","expense","l10n_syscohada.syscohada_chart_template","False" "pcg_6024","Achats de matières premières et fournitures liées aux entités du groupe hors Région","6024","expense","l10n_syscohada.syscohada_chart_template","False" "pcg_6025","Achats de matières premières et fournitures liées frais sur achats","6025","expense","l10n_syscohada.syscohada_chart_template","False" "pcg_6029","Rabais, Remises et Ristournes obtenus (non ventilés)","6029","expense","l10n_syscohada.syscohada_chart_template","False" "pcg_6031","Variations des stocks de marchandises","6031","expense","l10n_syscohada.syscohada_chart_template","False" "pcg_6032","Variations des stocks de matières premières et fournitures liées","6032","expense","l10n_syscohada.syscohada_chart_template","False" "pcg_6033","Variations des stocks d'autres approvisionnements","6033","expense","l10n_syscohada.syscohada_chart_template","False" "pcg_6041","Matières consommables","6041","expense","l10n_syscohada.syscohada_chart_template","False" "pcg_6042","Matières combustibles","6042","expense","l10n_syscohada.syscohada_chart_template","False" "pcg_6043","Produits d'entretien","6043","expense","l10n_syscohada.syscohada_chart_template","False" "pcg_6044","Fournitures d'atelier et d'usine","6044","expense","l10n_syscohada.syscohada_chart_template","False" "pcg_6045","Frais sur achats","6045","expense","l10n_syscohada.syscohada_chart_template","False" "pcg_6046","Fournitures de magasin","6046","expense","l10n_syscohada.syscohada_chart_template","False" "pcg_6047","Fournitures de bureau","6047","expense","l10n_syscohada.syscohada_chart_template","False" "pcg_6049","Rabais, Remises et Ristournes obtenus (non ventilés)","6049","expense","l10n_syscohada.syscohada_chart_template","False" "pcg_6051","Fournitures non stockables -Eau","6051","expense","l10n_syscohada.syscohada_chart_template","False" "pcg_6052","Fournitures non stockables - Electricité","6052","expense","l10n_syscohada.syscohada_chart_template","False" "pcg_6053","Fournitures non stockables – Autres énergies","6053","expense","l10n_syscohada.syscohada_chart_template","False" "pcg_6054","Fournitures d'entretien non stockables","6054","expense","l10n_syscohada.syscohada_chart_template","False" "pcg_6055","Fournitures de bureau non stockables","6055","expense","l10n_syscohada.syscohada_chart_template","False" "pcg_6056","Achats de petit matériel et outillage","6056","expense","l10n_syscohada.syscohada_chart_template","False" "pcg_6057","Achats d'études et prestations de services","6057","expense","l10n_syscohada.syscohada_chart_template","False" "pcg_6058","Achats de travaux, matériels et équipements","6058","expense","l10n_syscohada.syscohada_chart_template","False" "pcg_6059","Rabais, Remises et Ristournes obtenus (non ventilés)","6059","expense","l10n_syscohada.syscohada_chart_template","False" "pcg_6081","Emballages perdus","6081","expense","l10n_syscohada.syscohada_chart_template","False" "pcg_6082","Emballages récupérables non identifiables","6082","expense","l10n_syscohada.syscohada_chart_template","False" "pcg_6083","Emballages à usage mixte","6083","expense","l10n_syscohada.syscohada_chart_template","False" "pcg_6085","frais sur achats","6085","expense","l10n_syscohada.syscohada_chart_template","False" "pcg_6089","Rabais, Remises et Ristournes obtenus (non ventilés)","6089","expense","l10n_syscohada.syscohada_chart_template","False" "pcg_612","TRANSPORTS SUR VENTES","612","expense","l10n_syscohada.syscohada_chart_template","False" "pcg_613","TRANSPORTS POUR LE COMPTE DE TIERS","613","expense","l10n_syscohada.syscohada_chart_template","False" "pcg_614","TRANSPORTS DU PERSONNEL","614","expense","l10n_syscohada.syscohada_chart_template","False" "pcg_616","TRANSPORTS DE PLIS","616","expense","l10n_syscohada.syscohada_chart_template","False" "pcg_6181","Voyages et déplacements","6181","expense","l10n_syscohada.syscohada_chart_template","False" "pcg_6182","Transports entre établissements ou chantiers","6182","expense","l10n_syscohada.syscohada_chart_template","False" "pcg_6183","Transports administratifs","6183","expense","l10n_syscohada.syscohada_chart_template","False" "pcg_621","SOUS-TRAITANCE GÉNÉRALE","621","expense","l10n_syscohada.syscohada_chart_template","False" "pcg_6221","Locations de terrains","6221","expense","l10n_syscohada.syscohada_chart_template","False" "pcg_6222","Locations de bâtiments","6222","expense","l10n_syscohada.syscohada_chart_template","False" "pcg_6223","Locations de matériels et outillages","6223","expense","l10n_syscohada.syscohada_chart_template","False" "pcg_6224","Malis sur emballages","6224","expense","l10n_syscohada.syscohada_chart_template","False" "pcg_6225","Locations d'emballages","6225","expense","l10n_syscohada.syscohada_chart_template","False" "pcg_6226","Fermages et loyers du foncier","6226","expense","l10n_syscohada.syscohada_chart_template","False" "pcg_6228","Locations et charges locatives diverses","6228","expense","l10n_syscohada.syscohada_chart_template","False" "pcg_6232","Crédit-bail immobilier","6232","expense","l10n_syscohada.syscohada_chart_template","False" "pcg_6233","Crédit-bail mobilier","6233","expense","l10n_syscohada.syscohada_chart_template","False" "pcg_6234","Location-vente","6234","expense","l10n_syscohada.syscohada_chart_template","False" "pcg_6238","Autres contrats de location-acquisition","6238","expense","l10n_syscohada.syscohada_chart_template","False" "pcg_6241","Entretien et réparations des biens immobiliers","6241","expense","l10n_syscohada.syscohada_chart_template","False" "pcg_6242","Entretien et réparations des biens mobiliers","6242","expense","l10n_syscohada.syscohada_chart_template","False" "pcg_6243","Maintenance","6243","expense","l10n_syscohada.syscohada_chart_template","False" "pcg_6244","Charges de démantèlement et remise en état","6244","expense","l10n_syscohada.syscohada_chart_template","False" "pcg_6248","Autres entretiens et réparations","6248","expense","l10n_syscohada.syscohada_chart_template","False" "pcg_6251","Assurances multirisques","6251","expense","l10n_syscohada.syscohada_chart_template","False" "pcg_6252","Assurances matériel de transport","6252","expense","l10n_syscohada.syscohada_chart_template","False" "pcg_6253","Assurances risques d'exploitation","6253","expense","l10n_syscohada.syscohada_chart_template","False" "pcg_6254","Assurances responsabilité du producteur","6254","expense","l10n_syscohada.syscohada_chart_template","False" "pcg_6255","Assurances insolvabilité clients","6255","expense","l10n_syscohada.syscohada_chart_template","False" "pcg_6257","Assurances transport sur ventes","6257","expense","l10n_syscohada.syscohada_chart_template","False" "pcg_6258","Autres primes d'assurances","6258","expense","l10n_syscohada.syscohada_chart_template","False" "pcg_6261","Études et recherches","6261","expense","l10n_syscohada.syscohada_chart_template","False" "pcg_6265","Documentation générale","6265","expense","l10n_syscohada.syscohada_chart_template","False" "pcg_6266","Documentation technique","6266","expense","l10n_syscohada.syscohada_chart_template","False" "pcg_6271","Annonces, insertions","6271","expense","l10n_syscohada.syscohada_chart_template","False" "pcg_6272","Catalogues, imprimés publicitaires","6272","expense","l10n_syscohada.syscohada_chart_template","False" "pcg_6273","Échantillons","6273","expense","l10n_syscohada.syscohada_chart_template","False" "pcg_6274","Foires et expositions","6274","expense","l10n_syscohada.syscohada_chart_template","False" "pcg_6275","Publications","6275","expense","l10n_syscohada.syscohada_chart_template","False" "pcg_6276","Cadeaux à la clientèle","6276","expense","l10n_syscohada.syscohada_chart_template","False" "pcg_6277","Frais de colloques, séminaires, conférences","6277","expense","l10n_syscohada.syscohada_chart_template","False" "pcg_6278","Autres charges de publicité et relations publiques","6278","expense","l10n_syscohada.syscohada_chart_template","False" "pcg_6281","Frais de téléphone","6281","expense","l10n_syscohada.syscohada_chart_template","False" "pcg_6282","Frais de télex","6282","expense","l10n_syscohada.syscohada_chart_template","False" "pcg_6283","Frais de télécopie","6283","expense","l10n_syscohada.syscohada_chart_template","False" "pcg_6288","Autres frais de télécommunications","6288","expense","l10n_syscohada.syscohada_chart_template","False" "pcg_6311","Frais sur titres (vente, garde)","6311","expense","l10n_syscohada.syscohada_chart_template","False" "pcg_6312","Frais sur effets","6312","expense","l10n_syscohada.syscohada_chart_template","False" "pcg_6313","Location de coffres","6313","expense","l10n_syscohada.syscohada_chart_template","False" "pcg_6314","Commissions d'affacturage et de titrisation","6314","expense","l10n_syscohada.syscohada_chart_template","False" "pcg_6315","Commissions sur cartes de crédit","6315","expense","l10n_syscohada.syscohada_chart_template","False" "pcg_6316","Frais d'émission d'emprunts","6316","expense","l10n_syscohada.syscohada_chart_template","False" "pcg_6317","Frais sur instruments monnaie électronique","6317","expense","l10n_syscohada.syscohada_chart_template","False" "pcg_6318","Autres frais bancaires","6318","expense","l10n_syscohada.syscohada_chart_template","False" "pcg_6322","Commissions et courtages sur ventes","6322","expense","l10n_syscohada.syscohada_chart_template","False" "pcg_6324","Honoraires des professions règlementées","6324","expense","l10n_syscohada.syscohada_chart_template","False" "pcg_6325","Frais d'actes et de contentieux","6325","expense","l10n_syscohada.syscohada_chart_template","False" "pcg_6326","Rémunérations d’affacturage et de titrisation","6326","expense","l10n_syscohada.syscohada_chart_template","False" "pcg_6327","Rémunérations des autres prestataires de services","6327","expense","l10n_syscohada.syscohada_chart_template","False" "pcg_6328","Divers frais","6328","expense","l10n_syscohada.syscohada_chart_template","False" "pcg_633","FRAIS DE FORMATION DU PERSONNEL","633","expense","l10n_syscohada.syscohada_chart_template","False" "pcg_6342","Redevances pour brevets, licences","6342","expense","l10n_syscohada.syscohada_chart_template","False" "pcg_6343","Redevances pour logiciels","6343","expense","l10n_syscohada.syscohada_chart_template","False" "pcg_6344","Redevances pour marques","6344","expense","l10n_syscohada.syscohada_chart_template","False" "pcg_6345","Redevances pour sites internet","6345","expense","l10n_syscohada.syscohada_chart_template","False" "pcg_6346","Redevances pour concessions, droits et valeurs similaires","6346","expense","l10n_syscohada.syscohada_chart_template","False" "pcg_6351","Cotisations","6351","expense","l10n_syscohada.syscohada_chart_template","False" "pcg_6358","Concours divers","6358","expense","l10n_syscohada.syscohada_chart_template","False" "pcg_6371","Personnel intérimaire","6371","expense","l10n_syscohada.syscohada_chart_template","False" "pcg_6372","Personnel détaché ou prêté à l'entité","6372","expense","l10n_syscohada.syscohada_chart_template","False" "pcg_6381","Frais de recrutement du personnel","6381","expense","l10n_syscohada.syscohada_chart_template","False" "pcg_6382","Frais de déménagement","6382","expense","l10n_syscohada.syscohada_chart_template","False" "pcg_6383","Réceptions","6383","expense","l10n_syscohada.syscohada_chart_template","False" "pcg_6384","Missions","6384","expense","l10n_syscohada.syscohada_chart_template","False" "pcg_6385","Charges de copropriété","6385","expense","l10n_syscohada.syscohada_chart_template","False" "pcg_6388","Charges externes diverses","6388","expense","l10n_syscohada.syscohada_chart_template","False" "pcg_6411","Impôts fonciers et taxes annexes","6411","expense","l10n_syscohada.syscohada_chart_template","False" "pcg_6412","Patentes, licences et taxes annexes","6412","expense","l10n_syscohada.syscohada_chart_template","False" "pcg_6413","Taxes sur appointements et salaires","6413","expense","l10n_syscohada.syscohada_chart_template","False" "pcg_6414","Taxes d'apprentissage","6414","expense","l10n_syscohada.syscohada_chart_template","False" "pcg_6415","Formation professionnelle continue","6415","expense","l10n_syscohada.syscohada_chart_template","False" "pcg_6418","Autres impôts et taxes directs","6418","expense","l10n_syscohada.syscohada_chart_template","False" "pcg_645","IMPÔTS ET TAXES INDIRECTS","645","expense","l10n_syscohada.syscohada_chart_template","False" "pcg_6461","Droits de mutation","6461","expense","l10n_syscohada.syscohada_chart_template","False" "pcg_6462","Droits de timbre","6462","expense","l10n_syscohada.syscohada_chart_template","False" "pcg_6463","Taxes sur les véhicules de société","6463","expense","l10n_syscohada.syscohada_chart_template","False" "pcg_6464","Vignettes","6464","expense","l10n_syscohada.syscohada_chart_template","False" "pcg_6468","Autres droits d'enregistrement","6468","expense","l10n_syscohada.syscohada_chart_template","False" "pcg_6471","Pénalités d'assiette, impôts directs","6471","expense","l10n_syscohada.syscohada_chart_template","False" "pcg_6472","Pénalités d'assiette, impôts indirects","6472","expense","l10n_syscohada.syscohada_chart_template","False" "pcg_6473","Pénalités de recouvrement, impôts directs","6473","expense","l10n_syscohada.syscohada_chart_template","False" "pcg_6474","Pénalités de recouvrement, impôts indirects","6474","expense","l10n_syscohada.syscohada_chart_template","False" "pcg_6478","Autres pénalités et amendes fiscales","6478","expense","l10n_syscohada.syscohada_chart_template","False" "pcg_648","AUTRES IMPÔTS ET TAXES","648","expense","l10n_syscohada.syscohada_chart_template","False" "pcg_6511","Clients","6511","expense","l10n_syscohada.syscohada_chart_template","False" "pcg_6515","Autres débiteurs","6515","expense","l10n_syscohada.syscohada_chart_template","False" "pcg_6521","Quote-part transférée de bénéfices (comptabilité du gérant)","6521","expense","l10n_syscohada.syscohada_chart_template","False" "pcg_6525","Pertes imputées par transfert (comptabilité des associés non gérants)","6525","expense","l10n_syscohada.syscohada_chart_template","False" "pcg_6541","Immobilisations incorporelles","6541","expense","l10n_syscohada.syscohada_chart_template","False" "pcg_6542","Immobilisations corporelles","6542","expense","l10n_syscohada.syscohada_chart_template","False" "pcg_656","PERTE DE CHANGE SUR CREANCES ET DETTES COMMERCIALE","656","expense","l10n_syscohada.syscohada_chart_template","False" "pcg_657","PENALITES ET AMENDES PENALES","657","expense","l10n_syscohada.syscohada_chart_template","False" "pcg_6581","Indemnités de fonction et autres rémunérations d'administrateurs","6581","expense","l10n_syscohada.syscohada_chart_template","False" "pcg_6582","Dons","6582","expense","l10n_syscohada.syscohada_chart_template","False" "pcg_6583","Mécénat","6583","expense","l10n_syscohada.syscohada_chart_template","False" "pcg_6588","Autres charges diverses","6588","expense","l10n_syscohada.syscohada_chart_template","False" "pcg_6591","Charges pour dépreciations et provisions pour risques à court terme","6591","expense","l10n_syscohada.syscohada_chart_template","False" "pcg_6593","Charges pour dépreciations et provisions pour risques à court terme sur stocks","6593","expense","l10n_syscohada.syscohada_chart_template","False" "pcg_6594","Charges pour dépreciations et provisions pour risques à court terme sur créances","6594","expense","l10n_syscohada.syscohada_chart_template","False" "pcg_6598","Autres charges pour dépréciations et provisions pour risques à court terme","6598","expense","l10n_syscohada.syscohada_chart_template","False" "pcg_6611","Appointements salaires et commissions","6611","expense","l10n_syscohada.syscohada_chart_template","False" "pcg_6612","Primes et gratifications","6612","expense","l10n_syscohada.syscohada_chart_template","False" "pcg_6613","Congés payés","6613","expense","l10n_syscohada.syscohada_chart_template","False" "pcg_6614","Indemnités de préavis, de licenciement et de recherche d'embauche","6614","expense","l10n_syscohada.syscohada_chart_template","False" "pcg_6615","Indemnités de maladie versées aux travailleurs","6615","expense","l10n_syscohada.syscohada_chart_template","False" "pcg_6616","Supplément familial","6616","expense","l10n_syscohada.syscohada_chart_template","False" "pcg_6617","Avantages en nature","6617","expense","l10n_syscohada.syscohada_chart_template","False" "pcg_6618","Autres rémunérations directes","6618","expense","l10n_syscohada.syscohada_chart_template","False" "pcg_6621","Appointements salaires et commissions","6621","expense","l10n_syscohada.syscohada_chart_template","False" "pcg_6622","Primes et gratifications","6622","expense","l10n_syscohada.syscohada_chart_template","False" "pcg_6623","Congés payés","6623","expense","l10n_syscohada.syscohada_chart_template","False" "pcg_6624","Indemnités de préavis, de licenciement et de recherche d'embauche","6624","expense","l10n_syscohada.syscohada_chart_template","False" "pcg_6625","Indemnités de maladie versées aux travailleurs","6625","expense","l10n_syscohada.syscohada_chart_template","False" "pcg_6626","Supplément familial","6626","expense","l10n_syscohada.syscohada_chart_template","False" "pcg_6627","Avantages en nature","6627","expense","l10n_syscohada.syscohada_chart_template","False" "pcg_6628","Autres rémunérations directes","6628","expense","l10n_syscohada.syscohada_chart_template","False" "pcg_6631","Indemnités de logement","6631","expense","l10n_syscohada.syscohada_chart_template","False" "pcg_6632","Indemnités de représentation","6632","expense","l10n_syscohada.syscohada_chart_template","False" "pcg_6633","Indemnités d'expatriation","6633","expense","l10n_syscohada.syscohada_chart_template","False" "pcg_6634","Indemnités de transport","6634","expense","l10n_syscohada.syscohada_chart_template","False" "pcg_6638","Autres indemnités et avantages divers","6638","expense","l10n_syscohada.syscohada_chart_template","False" "pcg_6641","Charges sociales sur rémunération du personnel national","6641","expense","l10n_syscohada.syscohada_chart_template","False" "pcg_6642","Charges sociales sur rémunération du personnel non national","6642","expense","l10n_syscohada.syscohada_chart_template","False" "pcg_6661","Rémunération du travail de l'exploitant","6661","expense","l10n_syscohada.syscohada_chart_template","False" "pcg_6662","Charges sociales","6662","expense","l10n_syscohada.syscohada_chart_template","False" "pcg_6671","Personnel intérimaire","6671","expense","l10n_syscohada.syscohada_chart_template","False" "pcg_6672","Personnel détaché ou prêté à l’entité","6672","expense","l10n_syscohada.syscohada_chart_template","False" "pcg_6681","Versements aux Syndicats et Comités d'entreprise, d'établissement","6681","expense","l10n_syscohada.syscohada_chart_template","False" "pcg_6682","Versements aux Comités d'hygiène et de sécurité","6682","expense","l10n_syscohada.syscohada_chart_template","False" "pcg_6683","Versements et contributions aux autres oeuvres sociales","6683","expense","l10n_syscohada.syscohada_chart_template","False" "pcg_6684","Médecine du travail et pharmacie","6684","expense","l10n_syscohada.syscohada_chart_template","False" "pcg_6685","Assurances et organismes de santé","6685","expense","l10n_syscohada.syscohada_chart_template","False" "pcg_6686","Assurances retraite et fonds de pensions","6686","expense","l10n_syscohada.syscohada_chart_template","False" "pcg_6687","Majorations et pénalités sociales","6687","expense","l10n_syscohada.syscohada_chart_template","False" "pcg_6688","Charges sociales diverses","6688","expense","l10n_syscohada.syscohada_chart_template","False" "pcg_6711","Emprunts obligataires","6711","expense","l10n_syscohada.syscohada_chart_template","False" "pcg_6712","Emprunts auprès des établissements de crédit","6712","expense","l10n_syscohada.syscohada_chart_template","False" "pcg_6713","Dettes liées à des participations","6713","expense","l10n_syscohada.syscohada_chart_template","False" "pcg_6714","Primes de remboursement des obligations","6714","expense","l10n_syscohada.syscohada_chart_template","False" "pcg_6722","Intérêts dans loyers de location-acquisition/crédit-bail immobilier","6722","expense","l10n_syscohada.syscohada_chart_template","False" "pcg_6723","Intérêts dans loyers de location-acquisition/crédit-bail mobilier","6723","expense","l10n_syscohada.syscohada_chart_template","False" "pcg_6724","Intérêts dans loyers de location-acquisition/location-vente","6724","expense","l10n_syscohada.syscohada_chart_template","False" "pcg_6728","Intérêts dans loyers des autres locations-acquisition","6728","expense","l10n_syscohada.syscohada_chart_template","False" "pcg_673","ESCOMPTES ACCORDES","673","expense","l10n_syscohada.syscohada_chart_template","False" "pcg_6741","Avances reçues et dépôts créditeurs","6741","expense","l10n_syscohada.syscohada_chart_template","False" "pcg_6742","Comptes courants bloqués","6742","expense","l10n_syscohada.syscohada_chart_template","False" "pcg_6743","Intérêts sur obligations cautionnées","6743","expense","l10n_syscohada.syscohada_chart_template","False" "pcg_6744","Intérêts sur dettes commerciales","6744","expense","l10n_syscohada.syscohada_chart_template","False" "pcg_6745","Intérêts bancaires et sur opérations de financement (escompte…)","6745","expense","l10n_syscohada.syscohada_chart_template","False" "pcg_6748","Intérêts sur dettes diverses","6748","expense","l10n_syscohada.syscohada_chart_template","False" "pcg_675","ESCOMPTES DES EFFETS DE COMMERCE","675","expense","l10n_syscohada.syscohada_chart_template","False" "pcg_676","PERTES DE CHANGE FINANCIERES","676","expense","l10n_syscohada.syscohada_chart_template","False" "pcg_6771","Pertes sur cessions de titres de placement","6771","expense","l10n_syscohada.syscohada_chart_template","False" "pcg_6772","Malis provenant d’attribution gratuite d’actions au personnel salarié et aux dirigeants","6772","expense","l10n_syscohada.syscohada_chart_template","False" "pcg_6781","Pertes et charges sur rentes viagères","6781","expense","l10n_syscohada.syscohada_chart_template","False" "pcg_6782","Pertes et charges sur opérations financières","6782","expense","l10n_syscohada.syscohada_chart_template","False" "pcg_6784","Pertes et charges sur instruments de trésorerie","6784","expense","l10n_syscohada.syscohada_chart_template","False" "pcg_6791","Charge pour dépréciations et provisions sur risques financiers","6791","expense","l10n_syscohada.syscohada_chart_template","False" "pcg_6795","Charge pour dépréciations et provisions sur titres de placement","6795","expense","l10n_syscohada.syscohada_chart_template","False" "pcg_6798","Autres charges pour dépréciations et provisions pour risques à court terme financières","6798","expense","l10n_syscohada.syscohada_chart_template","False" "pcg_6812","Dotations aux amortissements des immobilisations incorporelles","6812","expense","l10n_syscohada.syscohada_chart_template","False" "pcg_6813","Dotations aux amortissements des immobilisations corporelles","6813","expense","l10n_syscohada.syscohada_chart_template","False" "pcg_6911","Dotations aux provisions pour risques et charges","6911","expense","l10n_syscohada.syscohada_chart_template","False" "pcg_6913","Dotations aux dépréciations des immobilisations incorporelles","6913","expense","l10n_syscohada.syscohada_chart_template","False" "pcg_6914","Dotations aux dépréciations des immobilisations corporelles","6914","expense","l10n_syscohada.syscohada_chart_template","False" "pcg_6971","Dotations aux provisions pour risques et charges","6971","expense","l10n_syscohada.syscohada_chart_template","False" "pcg_6972","Dotations aux dépréciations des immobilisations financières","6972","expense","l10n_syscohada.syscohada_chart_template","False" "pcg_7011","Vente de marchandises dans la Région","7011","income","l10n_syscohada.syscohada_chart_template","False" "pcg_7012","Vente de marchandises hors Région","7012","income","l10n_syscohada.syscohada_chart_template","False" "pcg_7013","Vente de marchandises aux entités du groupe dans la Région","7013","income","l10n_syscohada.syscohada_chart_template","False" "pcg_7014","Vente de marchandises aux entités du groupe hors Région","7014","income","l10n_syscohada.syscohada_chart_template","False" "pcg_7015","Vente de marchandises sur internet","7015","income","l10n_syscohada.syscohada_chart_template","False" "pcg_7019","Rabais, remises, ristournes accordés (non ventilés) sur vente de marchandises","7019","income","l10n_syscohada.syscohada_chart_template","False" "pcg_7021","Ventes de produits finis dans la Région","7021","income","l10n_syscohada.syscohada_chart_template","False" "pcg_7022","Ventes de produits finis hors Région","7022","income","l10n_syscohada.syscohada_chart_template","False" "pcg_7023","Ventes de produits finis aux entités du groupe dans la Région","7023","income","l10n_syscohada.syscohada_chart_template","False" "pcg_7024","Ventes de produits finis aux entités du groupe hors Région","7024","income","l10n_syscohada.syscohada_chart_template","False" "pcg_7025","Ventes de produits finis sur internet","7025","income","l10n_syscohada.syscohada_chart_template","False" "pcg_7029","Rabais, remises, ristournes accordés (non ventilés) sur les ventes de produits finis","7029","income","l10n_syscohada.syscohada_chart_template","False" "pcg_7031","Ventes de produits intermédiaires dans la Région","7031","income","l10n_syscohada.syscohada_chart_template","False" "pcg_7032","Ventes de produits intermédiaires hors Région","7032","income","l10n_syscohada.syscohada_chart_template","False" "pcg_7033","Ventes de produits intermédiaires aux entités du groupe dans la Région","7033","income","l10n_syscohada.syscohada_chart_template","False" "pcg_7034","Ventes de produits intermédiaires aux entités du groupe hors Région","7034","income","l10n_syscohada.syscohada_chart_template","False" "pcg_7035","Ventes de produits intermédiaires sur internet","7035","income","l10n_syscohada.syscohada_chart_template","False" "pcg_7039","Rabais, remises, ristournes accordés (non ventilés) sur Ventes de produits intermédiaires","7039","income","l10n_syscohada.syscohada_chart_template","False" "pcg_7041","Ventes de produits résiduels dans la Région","7041","income","l10n_syscohada.syscohada_chart_template","False" "pcg_7042","Ventes de produits résiduels hors Région","7042","income","l10n_syscohada.syscohada_chart_template","False" "pcg_7043","Ventes de produits résiduels aux entités du groupe dans la Région","7043","income","l10n_syscohada.syscohada_chart_template","False" "pcg_7044","Ventes de produits résiduels aux entités du groupe hors Région","7044","income","l10n_syscohada.syscohada_chart_template","False" "pcg_7045","Ventes de produits résiduels sur internet","7045","income","l10n_syscohada.syscohada_chart_template","False" "pcg_7049","Rabais, remises, ristournes accordés (non ventilés) sur ventes de produits résiduels","7049","income","l10n_syscohada.syscohada_chart_template","False" "pcg_7051","Travaux facturés dans la Région","7051","income","l10n_syscohada.syscohada_chart_template","False" "pcg_7052","Travaux facturés hors Région","7052","income","l10n_syscohada.syscohada_chart_template","False" "pcg_7053","Travaux facturés aux entités du groupe dans la Région","7053","income","l10n_syscohada.syscohada_chart_template","False" "pcg_7054","Travaux facturés aux entités du groupe hors Région","7054","income","l10n_syscohada.syscohada_chart_template","False" "pcg_7055","Travaux facturés sur internet","7055","income","l10n_syscohada.syscohada_chart_template","False" "pcg_7059","Rabais, remises, ristournes accordés (non ventilés) sur les travaux facturés","7059","income","l10n_syscohada.syscohada_chart_template","False" "pcg_7061","Services vendus dans la Région","7061","income","l10n_syscohada.syscohada_chart_template","False" "pcg_7062","Services vendus hors Région","7062","income","l10n_syscohada.syscohada_chart_template","False" "pcg_7063","Services vendus aux entités du groupe dans la Région","7063","income","l10n_syscohada.syscohada_chart_template","False" "pcg_7064","Services vendus aux entités du groupe hors Région","7064","income","l10n_syscohada.syscohada_chart_template","False" "pcg_7065","Services vendus sur internet","7065","income","l10n_syscohada.syscohada_chart_template","False" "pcg_7069","Rabais, remises, ristournes accordés (non ventilés) sur services vendus","7069","income","l10n_syscohada.syscohada_chart_template","False" "pcg_7071","Ports, emballages perdus et autres frais facturés","7071","income","l10n_syscohada.syscohada_chart_template","False" "pcg_7072","Commissions et courtages","7072","income","l10n_syscohada.syscohada_chart_template","False" "pcg_7073","Locations et redevances de location - financement","7073","income","l10n_syscohada.syscohada_chart_template","False" "pcg_7074","Bonis sur reprises et cessions d'emballages","7074","income","l10n_syscohada.syscohada_chart_template","False" "pcg_7075","Mise à disposition de personnel","7075","income","l10n_syscohada.syscohada_chart_template","False" "pcg_7076","Redevances pour brevets, logiciels, marques et droits similaires","7076","income","l10n_syscohada.syscohada_chart_template","False" "pcg_7077","Services exploités dans l'intérêt du personnel","7077","income","l10n_syscohada.syscohada_chart_template","False" "pcg_7078","Autres produits accessoires","7078","income","l10n_syscohada.syscohada_chart_template","False" "pcg_711","SUR PRODUITS A L'EXPORTATION","711","income","l10n_syscohada.syscohada_chart_template","False" "pcg_712","SUR PRODUITS A L'IMPORTATION","712","income","l10n_syscohada.syscohada_chart_template","False" "pcg_713","SUR PRODUITS DE PEREQUATION","713","income","l10n_syscohada.syscohada_chart_template","False" "pcg_714","INDEMNITES ET SUBVENTIONS D’EXPLOITATION (entité agricole)","714","income","l10n_syscohada.syscohada_chart_template","False" "pcg_7181","Versées par l'Etat et les collectivités publiques","7181","income","l10n_syscohada.syscohada_chart_template","False" "pcg_7182","Versées par les organismes internationaux","7182","income","l10n_syscohada.syscohada_chart_template","False" "pcg_7183","Versées par des tiers","7183","income","l10n_syscohada.syscohada_chart_template","False" "pcg_721","IMMOBILISATIONS INCORPORELLES","721","income","l10n_syscohada.syscohada_chart_template","False" "pcg_7221","immobilisations corporelles (hors actifs biologiques)","7221","income","l10n_syscohada.syscohada_chart_template","False" "pcg_7222","immobilisations corporelles (actifs biologiques)","7222","income","l10n_syscohada.syscohada_chart_template","False" "pcg_724","PRODUCTION AUTO-CONSOMMEE","724","income","l10n_syscohada.syscohada_chart_template","False" "pcg_726","IMMOBILISATIONS FINANCIERES","726","income","l10n_syscohada.syscohada_chart_template","False" "pcg_7341","Variations des stocks de produits en cours","7341","income","l10n_syscohada.syscohada_chart_template","False" "pcg_7342","Variations des stocks de travaux en cours","7342","income","l10n_syscohada.syscohada_chart_template","False" "pcg_7351","Variations des en-cours de services: Études en cours","7351","income","l10n_syscohada.syscohada_chart_template","False" "pcg_7352","Variations des en-cours de services: Prestations de services en cours","7352","income","l10n_syscohada.syscohada_chart_template","False" "pcg_736","VARIATIONS DES STOCKS DE PRODUITS FINIS","736","income","l10n_syscohada.syscohada_chart_template","False" "pcg_7371","Variations des stcoks de produits intermédiaires","7371","income","l10n_syscohada.syscohada_chart_template","False" "pcg_7372","Variations des stcoks de produits résiduels","7372","income","l10n_syscohada.syscohada_chart_template","False" "pcg_751","PROFITS SUR CREANCES CLIENTS ET AUTRES DEBITEURS","751","income","l10n_syscohada.syscohada_chart_template","False" "pcg_7521","Quote-part transférée de pertes (comptabilité du gérant)","7521","income","l10n_syscohada.syscohada_chart_template","False" "pcg_7525","Bénéfices attribués par transfert (comptabilité des associés non gérants)","7525","income","l10n_syscohada.syscohada_chart_template","False" "pcg_7541","Immobilisations incorporelles","7541","income","l10n_syscohada.syscohada_chart_template","False" "pcg_7542","Immobilisations corporelles","7542","income","l10n_syscohada.syscohada_chart_template","False" "pcg_756","GAINS DE CHANGE SUR CREANCES ET DETTES COMMERCIALES","756","income","l10n_syscohada.syscohada_chart_template","False" "pcg_7581","Indemnités de fonction et autres rémunérations d'administrateurs","7581","income","l10n_syscohada.syscohada_chart_template","False" "pcg_7582","Indemnités d’assurances reçues","7582","income","l10n_syscohada.syscohada_chart_template","False" "pcg_7588","Autres produits divers","7588","income","l10n_syscohada.syscohada_chart_template","False" "pcg_7591","Reprise de charches pour dépréciation et provisions sur risques à court terme","7591","income","l10n_syscohada.syscohada_chart_template","False" "pcg_7593","Reprise de charches pour dépréciation et provisions sur stocks","7593","income","l10n_syscohada.syscohada_chart_template","False" "pcg_7594","Reprise de charches pour dépréciation et provisions sur créances","7594","income","l10n_syscohada.syscohada_chart_template","False" "pcg_7598","Reprise de charches pour dépréciation et provisions sur autres charges pour dépréciations et provisions pour risques à court terme d’exploitation","7598","income","l10n_syscohada.syscohada_chart_template","False" "pcg_7712","Intérêts de prêts","7712","income","l10n_syscohada.syscohada_chart_template","False" "pcg_7713","Intérêts sur créances diverses","7713","income","l10n_syscohada.syscohada_chart_template","False" "pcg_7721","Revenus des titres de participation","7721","income","l10n_syscohada.syscohada_chart_template","False" "pcg_7722","Revenus autres titres immobilisés","7722","income","l10n_syscohada.syscohada_chart_template","False" "pcg_773","ESCOMPTES OBTENUS","773","income","l10n_syscohada.syscohada_chart_template","False" "pcg_7745","Revenus des obligations","7745","income","l10n_syscohada.syscohada_chart_template","False" "pcg_7746","Revenus des titres de placement","7746","income","l10n_syscohada.syscohada_chart_template","False" "pcg_775","INTERETS DANS LOYERS DE LOCATION-FINANCEMENT","775","income","l10n_syscohada.syscohada_chart_template","False" "pcg_776","GAINS DE CHANGE FINANCIERS","776","income","l10n_syscohada.syscohada_chart_template","False" "pcg_777","GAINS SUR CESSIONS DE TITRES DE PLACEMENT","777","income","l10n_syscohada.syscohada_chart_template","False" "pcg_7781","Gains sur rentes viagères","7781","income","l10n_syscohada.syscohada_chart_template","False" "pcg_7782","Gains sur opérations financières","7782","income","l10n_syscohada.syscohada_chart_template","False" "pcg_7784","Gains sur instruments de trésorerie","7784","income","l10n_syscohada.syscohada_chart_template","False" "pcg_7791","Reprises de charges pour depreciations et provisions à court terme sur risques financiers","7791","income","l10n_syscohada.syscohada_chart_template","False" "pcg_7795","Reprises de charges pour depreciations et provisions à court terme sur titres de placement","7795","income","l10n_syscohada.syscohada_chart_template","False" "pcg_7798","Reprises de charges pour depreciations et provisions à court terme sur autres charges pour dépréciations et provisions pour risques à court terme financières","7798","income","l10n_syscohada.syscohada_chart_template","False" "pcg_781","TRANSFERTS DE CHARGES D'EXPLOITATION","781","income","l10n_syscohada.syscohada_chart_template","False" "pcg_787","TRANSFERTS DE CHARGES FINANCIERES","787","income","l10n_syscohada.syscohada_chart_template","False" "pcg_7911","Reprises de provisions et depreciations d'exploitation pour risques et charges","7911","income","l10n_syscohada.syscohada_chart_template","False" "pcg_7913","Reprises de provisions et depreciations d'exploitation des immobilisations incorporelles","7913","income","l10n_syscohada.syscohada_chart_template","False" "pcg_7914","Reprises de provisions et depreciations d'exploitationdes des immobilisations corporelles","7914","income","l10n_syscohada.syscohada_chart_template","False" "pcg_7971","Reprises de provisions et depreciations financière pour risques et charges","7971","income","l10n_syscohada.syscohada_chart_template","False" "pcg_7972","Reprises de provisions et depreciations financière des immobilisations financières","7972","income","l10n_syscohada.syscohada_chart_template","False" "pcg_798","REPRISES D'AMORTISSEMENTS","798","income","l10n_syscohada.syscohada_chart_template","False" "pcg_799","REPRISES DE SUBVENTIONS D’INVESTISSEMENT","799","income","l10n_syscohada.syscohada_chart_template","False" "pcg_811","IMMOBILISATIONS INCORPORELLES","811","expense","l10n_syscohada.syscohada_chart_template","False" "pcg_812","IMMOBILISATIONS CORPORELLES","812","expense","l10n_syscohada.syscohada_chart_template","False" "pcg_816","IMMOBILISATIONS FINANCIÈRES","816","expense","l10n_syscohada.syscohada_chart_template","False" "pcg_821","IMMOBILISATIONS INCORPORELLES","821","income","l10n_syscohada.syscohada_chart_template","False" "pcg_822","IMMOBILISATIONS CORPORELLES","822","income","l10n_syscohada.syscohada_chart_template","False" "pcg_826","IMMOBILISATIONS FINANCIERES","826","income","l10n_syscohada.syscohada_chart_template","False" "pcg_831","CHARGES H.A.O. CONSTATEES","831","expense","l10n_syscohada.syscohada_chart_template","False" "pcg_833","CHARGES LIEES AUX OPERATIONS DE RESTRUCTURATION","833","expense","l10n_syscohada.syscohada_chart_template","False" "pcg_834","PERTES SUR CREANCES H.A.O.","834","expense","l10n_syscohada.syscohada_chart_template","False" "pcg_835","DONS ET LIBERALITES ACCORDES","835","expense","l10n_syscohada.syscohada_chart_template","False" "pcg_836","ABANDONS DE CREANCES CONSENTIS","836","expense","l10n_syscohada.syscohada_chart_template","False" "pcg_837","CHARGES LIEES AUX OPERATIONS DE LIQUIDATION","837","expense","l10n_syscohada.syscohada_chart_template","False" "pcg_839","CHARGES POUR DEPRECIATIONS ET PROVISIONS POUR RISQUES A COURT TERME H.A.O.","839","expense","l10n_syscohada.syscohada_chart_template","False" "pcg_841","PRODUITS H.A.O CONSTATES","841","income","l10n_syscohada.syscohada_chart_template","False" "pcg_843","PRODUITS LIES AUX OPERATIONS DE RESTRUCTURATION","843","income","l10n_syscohada.syscohada_chart_template","False" "pcg_844","INDEMNITES ET SUBVENTIONS H.A.O. (entité agricole)","844","income","l10n_syscohada.syscohada_chart_template","False" "pcg_845","DONS ET LIBERALITES OBTENUS","845","income","l10n_syscohada.syscohada_chart_template","False" "pcg_846","ABANDONS DE CREANCES OBTENUS","846","income","l10n_syscohada.syscohada_chart_template","False" "pcg_847","PRODUITS LIES AUX OPERATIONS DE LIQUIDATION","847","income","l10n_syscohada.syscohada_chart_template","False" "pcg_848","TRANSFERTS DE CHARGES H.A.O","848","income","l10n_syscohada.syscohada_chart_template","False" "pcg_849","REPRISES DE CHARGES POUR DEPRECIATIONS ET PROVISIONS POUR RISQUES A COURT TERME H.A.O.","849","income","l10n_syscohada.syscohada_chart_template","False" "pcg_851","DOTATIONS AUX PROVISIONS RÉGLEMENTÉES","851","expense","l10n_syscohada.syscohada_chart_template","False" "pcg_852","DOTATIONS AUX AMORTISSEMENTS H.A.O.","852","expense","l10n_syscohada.syscohada_chart_template","False" "pcg_853","DOTATIONS AUX DÉPRÉCIATION H.A.O.","853","expense","l10n_syscohada.syscohada_chart_template","False" "pcg_854","DOTATIONS AUX PROVISIONS POUR RISQUES ET CHARGES H.A.O.","854","expense","l10n_syscohada.syscohada_chart_template","False" "pcg_858","AUTRES DOTATIONS H.A.O.","858","expense","l10n_syscohada.syscohada_chart_template","False" "pcg_861","REPRISES DE PROVISIONS REGLEMENTEESREPRISES DE PROVISIONS RÉGLEMENTÉES","861","income","l10n_syscohada.syscohada_chart_template","False" "pcg_862","REPRISES D’AMORTISSEMENTS H.A.OREPRISES D’AMORTISSEMENTS H.A.O","862","income","l10n_syscohada.syscohada_chart_template","False" "pcg_863","REPRISES DE DEPRECIATIONS H.A.O.REPRISES DE DÉPRÉCIATION H.A.O.","863","income","l10n_syscohada.syscohada_chart_template","False" "pcg_864","REPRISES DE PROVISIONS POUR RISQUES ET CHARGES H.A.O.","864","income","l10n_syscohada.syscohada_chart_template","False" "pcg_868","AUTRES REPRISES H.A.O.","868","income","l10n_syscohada.syscohada_chart_template","False" "pcg_871","PARTICIPATION LÉGALE AUX BÉNÉFICES","871","expense","l10n_syscohada.syscohada_chart_template","False" "pcg_874","PARTICIPATION CONTRACTUELLE AUX BÉNÉFICES","874","expense","l10n_syscohada.syscohada_chart_template","False" "pcg_878","AUTRES PARTICIPATIONS","878","expense","l10n_syscohada.syscohada_chart_template","False" "pcg_881","ÉTAT","881","income","l10n_syscohada.syscohada_chart_template","False" "pcg_884","COLLECTIVITÉS PUBLIQUES","884","income","l10n_syscohada.syscohada_chart_template","False" "pcg_886","GROUPE","886","income","l10n_syscohada.syscohada_chart_template","False" "pcg_888","AUTRES","888","income","l10n_syscohada.syscohada_chart_template","False" "pcg_8911","Activités exercées dans l'État","8911","expense","l10n_syscohada.syscohada_chart_template","False" "pcg_8912","Activités exercées dans les autres États de la Région","8912","expense","l10n_syscohada.syscohada_chart_template","False" "pcg_8913","Activités exercées hors Région","8913","expense","l10n_syscohada.syscohada_chart_template","False" "pcg_892","RAPPEL D'IMPÔTS SUR RÉSULTATS ANTÉRIEURS","892","expense","l10n_syscohada.syscohada_chart_template","False" "pcg_895","IMPÔT MINIMUM FORFAITAIRE (I.M.F.)","895","expense","l10n_syscohada.syscohada_chart_template","False" "pcg_8991","Dégrèvements","8991","expense","l10n_syscohada.syscohada_chart_template","False" "pcg_8994","Annulations pour pertes rétroactives","8994","expense","l10n_syscohada.syscohada_chart_template","False" "pcg_9011","Crédits confirmés obtenus","9011","off_balance","l10n_syscohada.syscohada_chart_template","False" "pcg_9012","Emprunts restant à encaisser","9012","off_balance","l10n_syscohada.syscohada_chart_template","False" "pcg_9013","Facilités de financement renouvelables","9013","off_balance","l10n_syscohada.syscohada_chart_template","False" "pcg_9014","Facilités d'émission","9014","off_balance","l10n_syscohada.syscohada_chart_template","False" "pcg_9018","Autres engagements de financement obtenus","9018","off_balance","l10n_syscohada.syscohada_chart_template","False" "pcg_9021","Avals obtenus","9021","off_balance","l10n_syscohada.syscohada_chart_template","False" "pcg_9022","Cautions, garanties obtenues","9022","off_balance","l10n_syscohada.syscohada_chart_template","False" "pcg_9023","Hypothèques obtenues","9023","off_balance","l10n_syscohada.syscohada_chart_template","False" "pcg_9024","Effets endossés par des tiers","9024","off_balance","l10n_syscohada.syscohada_chart_template","False" "pcg_9028","Autres garanties obtenues","9028","off_balance","l10n_syscohada.syscohada_chart_template","False" "pcg_9031","Achats de marchandises à terme","9031","off_balance","l10n_syscohada.syscohada_chart_template","False" "pcg_9032","Achats à terme de devises","9032","off_balance","l10n_syscohada.syscohada_chart_template","False" "pcg_9033","Commandes fermes des clients","9033","off_balance","l10n_syscohada.syscohada_chart_template","False" "pcg_9038","Autres engagements réciproques","9038","off_balance","l10n_syscohada.syscohada_chart_template","False" "pcg_9041","Abandons de créances conditionnels","9041","off_balance","l10n_syscohada.syscohada_chart_template","False" "pcg_9043","Ventes avec clause de réserve de propriété","9043","off_balance","l10n_syscohada.syscohada_chart_template","False" "pcg_9048","Divers engagements obtenus","9048","off_balance","l10n_syscohada.syscohada_chart_template","False" "pcg_9051","Crédits accordés non décaissés","9051","off_balance","l10n_syscohada.syscohada_chart_template","False" "pcg_9058","Autres engagements de financement accordés","9058","off_balance","l10n_syscohada.syscohada_chart_template","False" "pcg_9061","Avals accordés","9061","off_balance","l10n_syscohada.syscohada_chart_template","False" "pcg_9062","Cautions, garanties accordées","9062","off_balance","l10n_syscohada.syscohada_chart_template","False" "pcg_9063","Hypothèques accordées","9063","off_balance","l10n_syscohada.syscohada_chart_template","False" "pcg_9064","Effets endossés par l'entité","9064","off_balance","l10n_syscohada.syscohada_chart_template","False" "pcg_9068","Autres garanties accordées","9068","off_balance","l10n_syscohada.syscohada_chart_template","False" "pcg_9071","Ventes de marchandises à terme","9071","off_balance","l10n_syscohada.syscohada_chart_template","False" "pcg_9072","Ventes à terme de devises","9072","off_balance","l10n_syscohada.syscohada_chart_template","False" "pcg_9073","Commandes fermes aux fournisseurs","9073","off_balance","l10n_syscohada.syscohada_chart_template","False" "pcg_9078","Autres engagements réciproques","9078","off_balance","l10n_syscohada.syscohada_chart_template","False" "pcg_9081","Annulations conditionnelles de dettes","9081","off_balance","l10n_syscohada.syscohada_chart_template","False" "pcg_9082","Engagements de retraite","9082","off_balance","l10n_syscohada.syscohada_chart_template","False" "pcg_9083","Achats avec clause de réserve de propriété","9083","off_balance","l10n_syscohada.syscohada_chart_template","False" "pcg_9088","Divers engagements accordés","9088","off_balance","l10n_syscohada.syscohada_chart_template","False" "pcg_9111","Contreparties Crédits confirmés obtenus","9111","off_balance","l10n_syscohada.syscohada_chart_template","False" "pcg_9112","Contreparties Emprunts restant à encaisser","9112","off_balance","l10n_syscohada.syscohada_chart_template","False" "pcg_9113","Contreparties Facilités de financement renouvelables","9113","off_balance","l10n_syscohada.syscohada_chart_template","False" "pcg_9114","Contreparties Facilités d'émission","9114","off_balance","l10n_syscohada.syscohada_chart_template","False" "pcg_9118","Contreparties Autres engagements de financement obtenus","9118","off_balance","l10n_syscohada.syscohada_chart_template","False" "pcg_9121","Contreparties Avals obtenus","9121","off_balance","l10n_syscohada.syscohada_chart_template","False" "pcg_9122","Contreparties Cautions, garanties obtenues","9122","off_balance","l10n_syscohada.syscohada_chart_template","False" "pcg_9123","Contreparties Hypothèques obtenues","9123","off_balance","l10n_syscohada.syscohada_chart_template","False" "pcg_9124","Contreparties Effets endossés par des tiers","9124","off_balance","l10n_syscohada.syscohada_chart_template","False" "pcg_9128","Contreparties Autres garanties obtenues","9128","off_balance","l10n_syscohada.syscohada_chart_template","False" "pcg_9131","Contreparties Achats de marchandises à terme","9131","off_balance","l10n_syscohada.syscohada_chart_template","False" "pcg_9132","Contreparties Achats à terme de devises","9132","off_balance","l10n_syscohada.syscohada_chart_template","False" "pcg_9133","Contreparties Commandes fermes des clients","9133","off_balance","l10n_syscohada.syscohada_chart_template","False" "pcg_9138","Contreparties Autres engagements réciproques","9138","off_balance","l10n_syscohada.syscohada_chart_template","False" "pcg_9141","Contreparties Abandons de créances conditionnels","9141","off_balance","l10n_syscohada.syscohada_chart_template","False" "pcg_9143","Contreparties Ventes avec clause de réserve de propriété","9143","off_balance","l10n_syscohada.syscohada_chart_template","False" "pcg_9148","Contreparties Divers engagements obtenus","9148","off_balance","l10n_syscohada.syscohada_chart_template","False" "pcg_9151","Contreparties Crédits accordés non décaissés","9151","off_balance","l10n_syscohada.syscohada_chart_template","False" "pcg_9158","Contreparties Autres engagements de financement accordés","9158","off_balance","l10n_syscohada.syscohada_chart_template","False" "pcg_9161","Contreparties Avals accordés","9161","off_balance","l10n_syscohada.syscohada_chart_template","False" "pcg_9162","Contreparties Cautions, garanties accordées","9162","off_balance","l10n_syscohada.syscohada_chart_template","False" "pcg_9163","Contreparties Hypothèques accordées","9163","off_balance","l10n_syscohada.syscohada_chart_template","False" "pcg_9164","Contreparties Effets endossés par l'entité","9164","off_balance","l10n_syscohada.syscohada_chart_template","False" "pcg_9168","Contreparties Autres garanties accordées","9168","off_balance","l10n_syscohada.syscohada_chart_template","False" "pcg_9171","Contreparties Ventes de marchandises à terme","9171","off_balance","l10n_syscohada.syscohada_chart_template","False" "pcg_9172","Contreparties Ventes à terme de devises","9172","off_balance","l10n_syscohada.syscohada_chart_template","False" "pcg_9173","Contreparties Commandes fermes aux fournisseurs","9173","off_balance","l10n_syscohada.syscohada_chart_template","False" "pcg_9178","Contreparties Autres engagements réciproques","9178","off_balance","l10n_syscohada.syscohada_chart_template","False" "pcg_9181","Contreparties Annulations conditionnelles de dettes","9181","off_balance","l10n_syscohada.syscohada_chart_template","False" "pcg_9182","Contreparties Engagements de retraite","9182","off_balance","l10n_syscohada.syscohada_chart_template","False" "pcg_9183","Contreparties Achats avec clause de réserve de propriété","9183","off_balance","l10n_syscohada.syscohada_chart_template","False" "pcg_9188","Contreparties Divers engagements accordés","9188","off_balance","l10n_syscohada.syscohada_chart_template","False" "pcg_92","COMPTES REFLECHIS","92","off_balance","l10n_syscohada.syscohada_chart_template","False" "pcg_93","COMPTES DE RECLASSEMENTS","93","off_balance","l10n_syscohada.syscohada_chart_template","False" "pcg_94","COMPTES DE COUTS","94","off_balance","l10n_syscohada.syscohada_chart_template","False" "pcg_95","COMPTES DE STOCKS","95","off_balance","l10n_syscohada.syscohada_chart_template","False" "pcg_96","COMPTES D'ECARTS SUR COUTS PREETABLIS","96","off_balance","l10n_syscohada.syscohada_chart_template","False" "pcg_97","COMPTES DE DIFFERENCES DE TRAITEMENT COMPTABLE","97","off_balance","l10n_syscohada.syscohada_chart_template","False" "pcg_98","COMPTES DE RESULTATS","98","off_balance","l10n_syscohada.syscohada_chart_template","False" "pcg_99","COMPTES DE LIAISONS INTERNES","99","off_balance","l10n_syscohada.syscohada_chart_template","False"