odoo17e-kedaikipas58/addons/l10n_fr/data/template/account.account-fr.csv

"id","name","code","account_type","tag_ids","reconcile","name@fr"
"pcg_1011","Subscribed capital - uncalled","101100","equity","","False","Capital souscrit - non appelé"
"pcg_1012","Subscribed capital - called up, unpaid","101200","equity","","False","Capital souscrit - appelé non versé"
"pcg_1013","Subscribed capital - called up, paid","101300","equity","","False","Capital souscrit appelé, versé"
"pcg_10131","Capital not written off","101310","equity","","False","Capital non amorti"
"pcg_10132","Capital written off","101320","equity","","False","Capital amorti"
"pcg_1018","Subscribed capital subject to particular regulations","101800","equity","","False","Capital souscrit soumis à des réglementations particulières"
"pcg_102","Trust funds","102000","equity","","False","Fonds fiduciaires"
"pcg_1041","Share premiums","104100","equity","","False","Primes d'émission"
"pcg_1042","Merger premiums","104200","equity","","False","Primes de fusion"
"pcg_1043","Contribution premiums","104300","equity","","False","Primes d'apport"
"pcg_1044","Premiums on conversion of bonds into shares","104400","equity","","False","Primes de conversion d'obligations en actions"
"pcg_1045","Equity warrants","104500","equity","","False","Bons de souscription d'actions"
"pcg_1051","Special revaluation reserve","105100","equity","","False","Réserve spéciale de réévaluation"
"pcg_1052","Voluntary revaluation difference","105200","equity","","False","Écart de réévaluation libre"
"pcg_1053","Revaluation reserve","105300","equity","","False","Réserve de réévaluation"
"pcg_1055","Revaluation differences (other legal transactions)","105500","equity","","False","Écarts de réévaluation (autres opérations légales)"
"pcg_1057","Other revaluation differences in France","105700","equity","","False","Autres écarts de réévaluation en France"
"pcg_1058","Other revaluation differences outside France","105800","equity","","False","Autres écarts de réévaluation à l'étranger"
"pcg_1061","Legal reserve","106100","equity","","False","Réserve légale"
"pcg_10611","Basic legal reserve","106110","equity","","False","Réserve légale proprement dite"
"pcg_10612","Net long-term capital gains","106120","equity","","False","Plus-values nettes à long terme"
"pcg_1062","Undistributable reserves","106200","equity","","False","Réserves indisponibles"
"pcg_1063","Statutory or contractual reserves","106300","equity","","False","Réserves statutaires ou contractuelles"
"pcg_1064","Tax-regulated reserves","106400","equity","","False","Réserves réglementées"
"pcg_10641","Net long-term capital gains","106410","equity","","False","Plus-values nettes à long terme"
"pcg_10643","Reserves consequent on award of investment grants","106430","equity","","False","Réserves consécutives à l'octroi de subventions d'investissement"
"pcg_10648","Other tax-regulated reserves","106480","equity","","False","Autres réserves réglementées"
"pcg_1068","Other reserves","106800","equity","","False","Autres réserves"
"pcg_10681","Self-insurance reserve","106810","equity","","False","Réserve de propre assureur"
"pcg_10688","Sundry reserves","106880","equity","","False","Réserves diverses"
"pcg_107","Difference on equity accounted investments","107000","equity","","False","Écarts d'équivalence"
"pcg_108","Drawings account","108000","equity","","False","Compte de l'exploitant"
"pcg_109","Shareholders: Subscribed capital uncalled","109000","equity","","False","Actionnaires : capital souscrit - non appelé"
"pcg_110","Profit carried forward","110000","equity","","False","Report à nouveau (solde créditeur)"
"pcg_119","Loss carried forward","119000","equity","","False","Report à nouveau (solde débiteur)"
"pcg_120","Profit for the financial year","120000","equity","","False","Résultat de l'exercice (bénéfice)"
"pcg_129","Loss for the financial year","129000","equity","","False","Résultat de l'exercice (perte)"
"pcg_1311","Equipment grants - State","131100","equity","","False","Subventions d'équipement - État"
"pcg_1312","Equipment grants - Regions","131200","equity","","False","Subventions d'équipement - Régions"
"pcg_1313","Equipment grants - Departments","131300","equity","","False","Subventions d'équipement - Départements"
"pcg_1314","Equipment grants - Municipalities","131400","equity","","False","Subventions d'équipement - Communes"
"pcg_1315","Equipment grants - Public authorities","131500","equity","","False","Subventions d'équipement - Collectivités publiques"
"pcg_1316","Equipment grants - Public enterprises","131600","equity","","False","Subventions d'équipement - Entreprises publiques"
"pcg_1317","Equipment grants - Enterprises and private bodies","131700","equity","","False","Subventions d'équipement - Entreprises et organismes privés"
"pcg_1318","Equipment grants - Other","131800","equity","","False","Subventions d'équipement - Autres"
"pcg_138","Other investment grants (same allocation as for Account 131)","138000","equity","","False","Autres subventions d'investissement (même ventilation que celle du compte 131)"
"pcg_13911","Investment grants credited to the profit and loss account - State","139110","equity","","False","Subventions d'équipement inscrites au compte de résultat - État"
"pcg_13912","Investment grants credited to the profit and loss account - Regions","139120","equity","","False","Subventions d'équipement inscrites au compte de résultat - Régions"
"pcg_13913","Investment grants credited to the profit and loss account - Departments","139130","equity","","False","Subventions d'équipement inscrites au compte de résultat - Départements"
"pcg_13914","Investment grants credited to the profit and loss account - Municipalities","139140","equity","","False","Subventions d'équipement inscrites au compte de résultat - Communes"
"pcg_13915","Investment grants credited to the profit and loss account - Public authorities","139150","equity","","False","Subventions d'équipement inscrites au compte de résultat - Collectivités publiques"
"pcg_13916","Investment grants credited to the profit and loss account - Public enterprises","139160","equity","","False","Subventions d'équipement inscrites au compte de résultat - Entreprises publiques"
"pcg_13917","Investment grants credited to the profit and loss account - Enterprises and private bodies","139170","equity","","False","Subventions d'équipement inscrites au compte de résultat - Entreprises et organismes privés"
"pcg_13918","Investment grants credited to the profit and loss account - Other","139180","equity","","False","Subventions d'équipement inscrites au compte de résultat - Autres"
"pcg_1398","Other investment grants (same location as for Account 1391)","139800","equity","","False","Autres subventions d'investissement (même ventilation que celle du compte 1391)"
"pcg_1423","Provisions for reconstitution of mining and petroleum deposits","142300","liability_non_current","","False","Provisions reconstitution des gisements miniers et pétroliers"
"pcg_1424","Provisions for investment (employee profit share)","142400","liability_non_current","","False","Provisions pour investissement (participation des salariés)"
"pcg_1431","Regulated provisions for inventories - Price increase","143100","liability_non_current","","False","Provisions réglementées relatives aux stocks - Hausse de prix"
"pcg_1432","Regulated provisions for inventories - Exchange rate fluctuations","143200","liability_non_current","","False","Provisions réglementées relatives aux stocks - Fluctuation des cours"
"pcg_144","Tax-regulated provisions relating to other asset components","144000","liability_non_current","","False","Provisions réglementées relatives aux autres éléments de l'actif"
"pcg_145","Depreciation by derogation","145000","liability_non_current","","False","Amortissements dérogatoires"
"pcg_146","Special revaluation provision","146000","liability_non_current","","False","Provision spéciale de réévaluation"
"pcg_147","Capital gains reinvested","147000","liability_non_current","","False","Plus-values réinvesties"
"pcg_148","Other tax-regulated provisions","148000","liability_non_current","","False","Autres provisions réglementées"
"pcg_1511","Provisions for litigation","151100","liability_non_current","","False","Provisions pour litiges"
"pcg_1512","Provisions for customer warranties","151200","liability_non_current","","False","Provisions pour garanties données aux clients"
"pcg_1513","Provisions for losses on futures","151300","liability_non_current","","False","Provisions pour pertes sur marchés à terme"
"pcg_1514","Provisions for fines and penalties","151400","liability_non_current","","False","Provisions pour amendes et pénalités"
"pcg_1515","Provisions for foreign exchange losses","151500","liability_non_current","","False","Provisions pour pertes de change"
"pcg_1516","Provisions for losses on contracts","151600","liability_non_current","","False","Provisions pour pertes sur contrats"
"pcg_1518","Other provisions for liabilities","151800","liability_non_current","","False","Autres provisions pour risques"
"pcg_153","Provisions for pensions and similar obligations","153000","liability_non_current","","False","Provisions pour pensions et obligations similaires"
"pcg_154","Provisions for restructuring","154000","liability_non_current","","False","Provisions pour restructurations"
"pcg_155","Provisions for taxation","155000","liability_non_current","","False","Provisions pour impôts"
"pcg_156","Provisions for fixed asset renewal (concession entities)","156000","liability_non_current","","False","Provisions pour renouvellement des immobilisations (entreprises concessionnaires)"
"pcg_157","Provisions for deferred charges","157000","liability_non_current","","False","Provisions pour charges à répartir sur plusieurs exercices"
"pcg_1572","Provisions for expenses to be spread over several years - Major maintenance or overhauls","157200","liability_non_current","","False","Provisions pour charges à répartir sur plusieurs exercices - Gros entretien ou grandes révisions"
"pcg_1581","Provisions for remediation","158100","liability_non_current","","False","Provisions pour remises en état"
"pcg_161","Convertible debenture loans","161000","liability_non_current","","False","Emprunts obligataires convertibles"
"pcg_162","Bonds representing net liabilities given in trust","162000","liability_non_current","","False","Obligations représentatives de passifs nets remis en fiducie"
"pcg_163","Other debenture loans","163000","liability_non_current","","False","Autres emprunts obligataires"
"pcg_164","Loans from credit institutions","164000","liability_non_current","","False","Emprunts auprès des établissements de crédit"
"pcg_1651","Deposits","165100","liability_non_current","","False","Dépôts"
"pcg_1655","Sureties","165500","liability_non_current","","False","Cautionnements"
"pcg_1661","Employee profit sharing - Blocked accounts","166100","liability_non_current","","False","Participation des salariés aux résultats - Comptes bloqués"
"pcg_1662","Employee profit sharing - Profit share funds","166200","liability_non_current","","False","Participation des salariés aux résultats - Fonds de participation"
"pcg_1671","Loans and debts with special conditions - Issues of non-voting shares","167100","liability_non_current","","False","Emprunts et dettes assortis de conditions particulières - Emissions de titres participatifs"
"pcg_1674","Loans and debts with special conditions - Advances by the state subject to conditions","167400","liability_non_current","","False","Emprunts et dettes assortis de conditions particulières - Avances conditionnées de l'État"
"pcg_1675","Loans and debts with special conditions - Participating loans","167500","liability_non_current","","False","Prêts participatifs"
"pcg_1681","Other loans and similar debts payable - Other loans","168100","liability_non_current","","False","Autres emprunts et dettes assimilées - Autres emprunts"
"pcg_1685","Other loans and similar debts payable - Capitalised life annuities","168500","liability_non_current","","False","Autres emprunts et dettes assimilées - Rentes viagères capitalisées"
"pcg_1687","Other loans and similar debts payable - Other debts payable","168700","liability_non_current","","False","Autres emprunts et dettes assimilées - Autres dettes"
"pcg_1688","Accrued interest","168800","liability_non_current","","False","Intérêts courus"
"pcg_16881","Accrued interest on convertible debenture loans","168810","liability_non_current","","False","Intérêts courus sur emprunts obligataires convertibles"
"pcg_16883","Accrued interest on other debenture loans","168830","liability_non_current","","False","Intérêts courus sur autres emprunts obligataires"
"pcg_16884","Accrued interest on loans from credit institutions","168840","liability_non_current","","False","Intérêts courus sur emprunts auprès des établissements de crédit"
"pcg_16885","Accrued interest on deposits and sureties received","168850","liability_non_current","","False","Intérêts courus sur dépôts et cautionnements reçus"
"pcg_16886","Accrued interest on employee profit share","168860","liability_non_current","","False","Intérêts courus sur participation des salariés aux résultats"
"pcg_16887","Accrued interest on loans and debts payable subject to particular conditions","168870","liability_non_current","","False","Intérêts courus sur emprunts et dettes assortis de conditions particulières"
"pcg_16888","Accrued interest on other loans and similar debts payable","168880","liability_non_current","","False","Intérêts courus sur autres emprunts et dettes assimilées"
"pcg_169","Debt redemption premiums","169000","asset_current","","False","Primes de remboursement des obligations"
"pcg_171","Debts payable related to participating interests (group)","171000","liability_non_current","","False","Dettes rattachées à des participations (groupe)"
"pcg_174","Debts payable related to participating interests (apart from group)","174000","liability_non_current","","False","Dettes rattachées à des participations (hors groupe)"
"pcg_1781","Debts payable related to joint ventures - Principal","178100","liability_non_current","","False","Dettes rattachées à des sociétés en participation - Principal"
"pcg_1788","Debts payable related to joint ventures - Accrued interest","178800","liability_non_current","","False","Dettes rattachées à des sociétés en participation - Intérêts courus"
"pcg_181","Reciprocal branch accounts","181000","liability_non_current","","False","Comptes de liaison des établissements"
"pcg_186","Goods and services exchanged between establishments (expenses)","186000","liability_non_current","","False","Biens et prestations de services échangés entre établissements (charges)"
"pcg_187","Goods and services exchanged between establishments (income)","187000","liability_non_current","","False","Biens et prestations de services échangés entre établissements (produits)"
"pcg_188","Reciprocal joint venture accounts","188000","liability_non_current","","False","Comptes de liaison des sociétés en participation"
"pcg_2011","Intangible fixed assets - Establishment costs - Incorporation costs","201100","asset_fixed","","False","Immobilisations incorporelles - Frais d'établissement - Frais de constitution"
"pcg_2012","Intangible fixed assets - Establishment costs - Start-up costs","201200","asset_fixed","","False","Frais de premier établissement"
"pcg_20121","Intangible fixed assets - Establishment costs - Commercial assessment costs","201210","asset_fixed","","False","Immobilisations incorporelles - Frais d'établissement - Frais de prospection"
"pcg_20122","Intangible fixed assets - Establishment costs - Marketing costs","201220","asset_fixed","","False","Immobilisations incorporelles - Frais d'établissement - Frais de publicité"
"pcg_2013","Intangible fixed assets - Capital increase and sundry transaction costs (mergers, demergers, restructurations)","201300","asset_fixed","","False","Immobilisations incorporelles - Frais d'augmentation de capital et d'opérations diverses (fusions, scissions, transformations)"
"pcg_203","Intangible fixed assets - Research and development costs","203000","asset_fixed","","False","Immobilisations incorporelles - Frais de recherche et de développement"
"pcg_205","Intangible fixed assets - Concessions and similar rights, patents, licences, trade marks, processes, software, rights and similar assets","205000","asset_fixed","","False","Immobilisations incorporelles - Concessions et droits similaires, brevets, licences, marques, procédés, logiciels, droits et valeurs similaires"
"pcg_206","Intangible fixed assets - Lease premium","206000","asset_fixed","","False","Immobilisations incorporelles - Droit au bail"
"pcg_207","Intangible fixed assets - Goodwill","207000","asset_fixed","","False","Immobilisations incorporelles - Fonds commercial"
"pcg_208","Other intangible fixed assets","208000","asset_fixed","","False","Dépréciations des autres immobilisations incorporelles"
"pcg_2111","Intangible fixed assets - Undeveloped land","211100","asset_fixed","","False","Immobilisations corporelles - Terrains nus"
"pcg_2112","Intangible fixed assets - Serviced land","211200","asset_fixed","","False","Immobilisations corporelles - Terrains aménagés"
"pcg_2113","Intangible fixed assets - Basements and sub-basements","211300","asset_fixed","","False","Immobilisations corporelles - Sous-sols et sur-sols"
"pcg_2114","Mining sites","211400","asset_fixed","","False","Terrains de carrières (Tréfonds)"
"pcg_2115","Developed land","211500","asset_fixed","","False","Terrains bâtis"
"pcg_21151","Property, plant and equipment - Built-up land - Industrial property complexes (A, B...)","211510","asset_fixed","","False","Immobilisations corporelles - Terrains bâtis - Ensembles immobiliers industriels"
"pcg_21155","Property, plant and equipment - Built-up land - Administrative and commercial property complexes (A, B...)","211550","asset_fixed","","False","Immobilisations corporelles - Terrains bâtis - Ensembles immobiliers administratifs et commerciaux"
"pcg_21158","Other property complexes","211580","asset_fixed","","False","Autres ensembles immobiliers"
"pcg_211581","Intangible fixed assets - Property assigned to normal entity operations (A, B...)","211581","asset_fixed","","False","Immobilisations corporelles - Terrains bâtis affectés aux opérations professionnelles"
"pcg_211588","Intangible fixed assets - Property assigned to other than normal entity operations (A, B...)","211588","asset_fixed","","False","Immobilisations corporelles - Terrains bâtis affectés aux opérations non professionnelles"
"pcg_2116","Intangible fixed assets - Suspense account for nondepreciable fixed assets","211600","asset_fixed","","False","Immobilisations corporelles - Compte d'ordre sur immobilisations"
"pcg_212","Intangible fixed assets - Site development (same allocation as for Account 211)","212000","asset_fixed","","False","Immobilisations corporelles - Agencements et aménagements de terrains (même ventilation que celle du compte 211)"
"pcg_2131","Buildings","213100","asset_fixed","","False","Bâtiments"
"pcg_21311","Intangible fixed assets - Buildings - Industrial property complexes","213110","asset_fixed","","False","Immobilisations corporelles - Bâtiments - Ensembles immobiliers industriels"
"pcg_21315","Intangible fixed assets - Buildings - Administrative and commercial property complexes","213150","asset_fixed","","False","Immobilisations corporelles - Bâtiments - Ensembles immobiliers administratifs et commerciaux"
"pcg_213181","Intangible fixed assets - Property assigned to normal entity operations","213181","asset_fixed","","False","Immobilisations corporelles - Bâtiments affectés aux opérations professionnelles"
"pcg_213188","Intangible fixed assets - Property assigned to other than normal entity operations","213188","asset_fixed","","False","Immobilisations corporelles - Bâtiments affectés aux opérations non professionnelles"
"pcg_2135","Intangible fixed assets - Building fixtures and fittings (same allocation as for Account 2131)","213500","asset_fixed","","False","Immobilisations corporelles - Installations générales, agencements, aménagements des constructions (même ventilation que celle du compte 2131)"
"pcg_21351","Industrial properties (A, B)","213510","asset_fixed","","False","Ensembles immobiliers industriels (A, B)"
"pcg_21355","Administrative and commercial real estate complexes (A, B)","213550","asset_fixed","","False","Ensembles immobiliers administratifs et commerciaux (A, B)"
"pcg_213581","Administrative and commercial buildings (A, B)","213581","asset_fixed","","False","Affectés aux opérations professionnelles (A, B)"
"pcg_213588","Allocated to non-business operations (A, B)","213588","asset_fixed","","False","Affectés aux opérations non professionnelles (A, B)"
"pcg_21381","Intangible fixed assets - Infrastructure development - Roadways","213810","asset_fixed","","False","Immobilisations corporelles - Ouvrages d'infrastructure - Voies de terre"
"pcg_21382","Intangible fixed assets - Infrastructure development - Railways","213820","asset_fixed","","False","Immobilisations corporelles - Ouvrages d'infrastructure - Voies de fer"
"pcg_21383","Intangible fixed assets - Infrastructure development - Water channels","213830","asset_fixed","","False","Immobilisations corporelles - Ouvrages d'infrastructure - Voies d'eau"
"pcg_21384","Intangible fixed assets - Infrastructure development - Dams","213840","asset_fixed","","False","Immobilisations corporelles - Ouvrages d'infrastructure - Barrages"
"pcg_21385","Intangible fixed assets - Infrastructure development - Airfields","213850","asset_fixed","","False","Immobilisations corporelles - Ouvrages d'infrastructure - Pistes d'aérodromes"
"pcg_214","Intangible fixed assets - Constructions on third-party sites (same allocation as for Account 213)","214000","asset_fixed","","False","Immobilisations corporelles - Constructions sur sol d'autrui (même ventilation que celle du compte 213)"
"pcg_21511","Intangible fixed assets - Specialised complex installations on own site","215110","asset_fixed","","False","Immobilisations corporelles - Installations complexes spécialisées sur sol propre"
"pcg_21514","Intangible fixed assets - Specialised complex installations on third-party site","215140","asset_fixed","","False","Immobilisations corporelles - Installations complexes spécialisées sur sol d'autrui"
"pcg_21531","Intangible fixed assets - Installations of specific nature on own site","215310","asset_fixed","","False","Immobilisations corporelles - Installations à caractère spécifique sur sol propre"
"pcg_21534","Intangible fixed assets - Installations of specific nature on third-party site","215340","asset_fixed","","False","Immobilisations corporelles - Installations à caractère spécifique sur sol d'autrui"
"pcg_2154","Intangible fixed assets - Plant and machinery","215400","asset_fixed","","False","Immobilisations corporelles - Matériels industriels"
"pcg_2155","Intangible fixed assets - Equipment and fixtures","215500","asset_fixed","","False","Immobilisations corporelles - Outillage industriel"
"pcg_2157","Intangible fixed assets - Fixtures and fittings for plant and machinery, equipment and fixtures","215700","asset_fixed","","False","Immobilisations corporelles - Agencements et aménagements des matériels et outillage industriels"
"pcg_2181","Intangible fixed assets - Sundry general fixtures and fittings","218100","asset_fixed","","False","Immobilisations corporelles - Installations générales agencements aménagements divers"
"pcg_2182","Intangible fixed assets - Transport equipment","218200","asset_fixed","","False","Immobilisations corporelles - Matériel de transport"
"pcg_2183","Intangible fixed assets - Office and computing equipment","218300","asset_fixed","","False","Immobilisations corporelles - Matériel de bureau et matériel informatique"
"pcg_2184","Intangible fixed assets - Furnishings","218400","asset_fixed","","False","Immobilisations corporelles - Mobilier"
"pcg_2185","Intangible fixed assets - Livestock","218500","asset_fixed","","False","Immobilisations corporelles - Cheptel"
"pcg_2186","Intangible fixed assets - Recoverable packaging","218600","asset_fixed","","False","Immobilisations corporelles - Emballages récupérables"
"pcg_2187","Merger malpractice on tangible assets","218700","asset_fixed","","False","Mali de fusions sur actifs corporels"
"pcg_22","Fixed assets in concession","220000","asset_fixed","","False","Immobilisations mises en concession"
"pcg_2312","Fixed assets in progress - Land","231200","asset_fixed","","False","Immobilisations corporelles en cours - Terrains"
"pcg_2313","Fixed assets in progress - Constructions","231300","asset_fixed","","False","Immobilisations corporelles en cours - Constructions"
"pcg_2315","Fixed assets in progress - Technical installations, plant and machinery, equipment and fixtures","231500","asset_fixed","","False","Immobilisations corporelles en cours - Installations techniques matériel et outillage industriels"
"pcg_2318","Other tangible fixed assets","231800","asset_fixed","","False","Autres immobilisations corporelles"
"pcg_232","Intangible fixed assets in progress","232000","asset_fixed","","False","Dépréciations des immobilisations incorporelles en cours"
"pcg_237","Payments on account on intangible fixed assets","237000","asset_fixed","","False","Avances et acomptes versés sur commandes d'immobilisations incorporelles"
"pcg_2382","Payments on account on orders for tangible fixed assets - Land","238200","asset_fixed","","False","Avances et acomptes versés sur commandes d'immobilisations corporelles - Terrains"
"pcg_2383","Payments on account on orders for tangible fixed assets - Constructions","238300","asset_fixed","","False","Avances et acomptes versés sur commandes d'immobilisations corporelles - Constructions"
"pcg_2385","Payments on account on orders for tangible fixed assets - Technical installations, plant and machinery, equipment and fixtures","238500","asset_fixed","","False","Avances et acomptes versés sur commandes d'immobilisations corporelles - Installations techniques matériel et outillage industriels"
"pcg_2388","Payments on account on orders for tangible fixed assets - Other tangible fixed assets","238800","asset_fixed","","False","Avances et acomptes versés sur commandes d'immobilisations corporelles - Autres immobilisations corporelles"
"pcg_25","Shares in and receivables due from affiliated entities","250000","asset_fixed","","False","Parts dans des entreprises liées et créances sur des entreprises liées"
"pcg_2611","Long-term equity interests - Shares","261100","asset_fixed","","False","Titres de participation - Actions"
"pcg_2618","Other securities","261800","asset_fixed","","False","Autres valeurs mobilières de placement"
"pcg_266","Other categories of participating interest","266000","asset_fixed","","False","Autres formes de participation"
"pcg_2661","Rights to net assets placed in trust","266100","asset_fixed","","False","Droits représentatifs d’actifs nets remis en fiducie"
"pcg_2671","Debts receivable related to participating interests (group)","267100","asset_fixed","","False","Créances rattachées à des participations (groupe)"
"pcg_2674","Debts receivable related to participating interests (apart from group)","267400","asset_fixed","","False","Créances rattachées à des participations (hors groupe)"
"pcg_2675","Payments representing non-capitalised contributions (call for funds)","267500","asset_fixed","","False","Versements représentatifs d'apports non capitalisés (appel de fonds)"
"pcg_2676","Long-term capital advances","267600","asset_fixed","","False","Avances consolidables"
"pcg_2677","Other debts receivable related to participating interests","267700","asset_fixed","","False","Autres créances rattachées à des participations"
"pcg_2678","Accrued interest","267800","asset_fixed","","False","Intérêts courus"
"pcg_2681","Debts receivable related to joint ventures - Principal","268100","asset_fixed","","False","Créances rattachées à des sociétés en participation - Principal"
"pcg_2688","Debts receivable related to joint ventures - Accrued interest","268800","asset_fixed","","False","Créances rattachées à des sociétés en participation - Intérêts courus"
"pcg_269","Unpaid instalments on unpaid long-term equity interests","269000","asset_fixed","","False","Versements restant à effectuer sur titres de participation non libérés"
"pcg_2711","Long-term investment equity securities other than portfolio long-term investment equity securities - Shares","271100","asset_fixed","","False","Titres immobilisés autres que les titres immobilisés de l'activité de portefeuille - Actions"
"pcg_2718","Long-term investment equity securities other than portfolio long-term investment equity securities - Other securities","271800","asset_fixed","","False","Titres immobilisés autres que les titres immobilisés de l'activité de portefeuille - Autres titres"
"pcg_2721","Long-term investment debt securities - Bonds","272100","asset_fixed","","False","Titres immobilisés - Obligations"
"pcg_2722","Long-term investment debt securities - Warrants","272200","asset_fixed","","False","Titres immobilisés - Bons"
"pcg_273","Portfolio long-term investment securities","273000","asset_fixed","","False","Titres immobilisés de l'activité de portefeuille"
"pcg_2741","Participating loans","274100","asset_fixed","","True","Prêts participatifs"
"pcg_2742","Loans to partners/associates","274200","asset_fixed","","True","Prêts aux associés"
"pcg_2743","Loans to personnel","274300","asset_fixed","","True","Prêts au personnel"
"pcg_2748","Other loans","274800","asset_fixed","","True","Autres prêts"
"pcg_2751","Deposits","275100","asset_fixed","","True","Dépôts"
"pcg_2755","Sureties","275500","asset_fixed","","True","Cautionnements"
"pcg_2761","Other capitalised debts receivable - Sundry debts receivable","276100","asset_fixed","","False","Autres créances immobilisées - Créances diverses"
"pcg_27682","Other capitalised debts receivable - Accrued interest on long-term investment debt securities","276820","asset_fixed","","False","Autres créances immobilisées - Intérêts courus sur titres immobilisés (droits de créance)"
"pcg_27684","Other capitalised debts receivable - Accrued interest on loans","276840","asset_fixed","","False","Autres créances immobilisées - Intérêts courus sur prêts"
"pcg_27685","Other capitalised debts receivable - Accrued interest on deposits and sureties","276850","asset_fixed","","False","Autres créances immobilisées - Intérêts courus sur dépôts et cautionnements"
"pcg_27688","Other capitalised debts receivable - Accrued interest on sundry debts receivable","276880","asset_fixed","","False","Autres créances immobilisées - Intérêts courus sur créances diverses"
"pcg_2771","Own shares","277100","asset_fixed","","False","Actions propres ou parts propres"
"pcg_2772","Own shares in process of cancellation","277200","asset_fixed","","False","Actions propres ou parts propres en voie d'annulation"
"pcg_278","Merger loss on financial assets","278000","asset_fixed","","False","Mali de fusion sur actifs financiers"
"pcg_279","Unpaid instalments on unpaid long-term investment securities","279000","asset_fixed","","False","Versements restant à effectuer sur titres immobilisés non libérés"
"pcg_2801","Depreciation on intangible fixed assets - Establishment costs (same allocation as for Account 201)","280100","asset_fixed","","False","Amortissements des immobilisations incorporelles - Frais d'établissement (même ventilation que celle du compte 201)"
"pcg_2803","Depreciation on intangible fixed assets - Research and development costs","280300","asset_fixed","","False","Amortissements des immobilisations incorporelles - Frais de recherche et de développement"
"pcg_2805","Depreciation on intangible fixed assets - Concessions and similar rights, patents, licences, software, rights and similar assets","280500","asset_fixed","","False","Amortissements des immobilisations incorporelles - Concessions et droits similaires, brevets, licences, logiciels, droits et valeurs similaires"
"pcg_2807","Depreciation on intangible fixed assets - Goodwill","280700","asset_fixed","","False","Amortissements des immobilisations incorporelles - Fonds commercial"
"pcg_2808","Other intangible fixed assets","280800","asset_fixed","","False","Dépréciations des autres immobilisations incorporelles"
"pcg_28081","Amortisation of merger loss on intangible assets","280810","asset_fixed","","False","Amortissements du mali de fusion sur actifs incorporels"
"pcg_2812","Depreciation on tangible fixed assets - Site development (same allocation as for Account 212)","281200","asset_fixed","","False","Amortissements des immobilisations corporelles - Agencements aménagements de terrains (même ventilation que celle du compte 212)"
"pcg_2813","Depreciation on tangible fixed assets - Constructions (same allocation as for Account 213)","281300","asset_fixed","","False","Amortissements des immobilisations corporelles - Constructions (même ventilation que celle du compte 213)"
"pcg_2814","Depreciation on tangible fixed assets - Constructions on third-party site (same allocation as for Account 214)","281400","asset_fixed","","False","Amortissements des immobilisations corporelles - Constructions sur sol d'autrui (même ventilation que celle du compte 214)"
"pcg_2815","Depreciation on tangible fixed assets - Installations matériel et outillage industriels (même ventilation que celle du compte 215)","281500","asset_fixed","","False","Amortissements des immobilisations corporelles - Installations matériel et outillage industriels (même ventilation que celle du compte 215)"
"pcg_2818","Other tangible fixed assets (same allocation as for Account 218)","281800","asset_fixed","","False","Amortissements des autres immobilisations corporelles (même ventilation que celle du compte 218)"
"pcg_28187","Amortization of merger loss on tangible assets","281870","asset_fixed","","False","Amortissement du mali de fusion sur actifs corporels"
"pcg_282","Depreciation on fixed assets in concession","282000","asset_fixed","","False","Amortissements des immobilisations mises en concession"
"pcg_2905","Depreciation on tangible fixed assets - Trade marks, processes, rights and similar assets","290500","asset_fixed","","False","Dépréciations des immobilisations incorporelles - Marques, procédés, droits et valeurs similaires"
"pcg_2906","Depreciation on tangible fixed assets - Lease premium","290600","asset_fixed","","False","Dépréciations des immobilisations incorporelles - Droit au bail"
"pcg_2907","Depreciation on tangible fixed assets - Goodwill","290700","asset_fixed","","False","Dépréciations des immobilisations incorporelles - Fonds commercial"
"pcg_2908","Other intangible fixed assets","290800","asset_fixed","","False","Dépréciations des autres immobilisations incorporelles"
"pcg_29081","Impairment of merger loss on intangible assets","290810","asset_fixed","","False","Dépréciation du mali de fusion sur actifs incorporels"
"pcg_29187","Impairment of merger loss on tangible assets","291870","asset_fixed","","False","Dépréciation du mali de fusion sur actifs corporels"
"pcg_292","Provisions for diminution in value of fixed assets in concession","292000","asset_fixed","","False","Dépréciations des immobilisations mises en concession"
"pcg_2931","Tangible fixed assets in progress","293100","asset_fixed","","False","Immobilisations corporelles en cours"
"pcg_2932","Intangible fixed assets in progress","293200","asset_fixed","","False","Dépréciations des immobilisations incorporelles en cours"
"pcg_2961","Provisions for depreciation of long-term equity interests","296100","asset_fixed","","False","Provisions pour dépréciation des titres de participation"
"pcg_2966","Provisions for depreciation of other forms of participation","296600","asset_fixed","","False","Provisions pour dépréciation des autres formes de participation"
"pcg_2967","Provisions for depreciation of debts receivable related to participating interests (same allocation as for Account 267)","296700","asset_fixed","","False","Provisions pour dépréciation des créances rattachées à des participations (même ventilation que celle du compte 267)"
"pcg_2968","Provisions for depreciation of debts receivable related to joint ventures (same allocation as for Account 268)","296800","asset_fixed","","False","Provisions pour dépréciation des créances rattachées à des sociétés en participation (même ventilation que celle du compte 268)"
"pcg_2971","Provisions for depreciation of long-term investment equity securities other than portfolio long-term equity investment securities (same allocation as for Account 271)","297100","asset_fixed","","False","Provisions pour dépréciation des titres immobilisés autres que les titres immobilisés de l'activité de portefeuille - droit de propriété (ventilation : 271)"
"pcg_2972","Provisions for depreciation of long-term investment debt securities (same allocation as for Account 272)","297200","asset_fixed","","False","Provisions pour dépréciation des titres immobilisés - droit de créance (même ventilation que celle du compte 272)"
"pcg_2973","Provisions for depreciation of portfolio long-term investment securities","297300","asset_fixed","","False","Provisions pour dépréciation des titres immobilisés de l'activité de portefeuille"
"pcg_2974","Provisions for depreciation of loans (same allocation as for Account 274)","297400","asset_fixed","","False","Provisions pour dépréciation des prêts (même ventilation que celle du compte 274)"
"pcg_2975","Provisions for depreciation of deposits and sureties advanced (same allocation as for Account 275)","297500","asset_fixed","","False","Provisions pour dépréciation des dépôts et cautionnements versés (même ventilation que celle du compte 275)"
"pcg_2976","Provisions for depreciation of Other debts receivable (same allocation as for Account 276)","297600","asset_fixed","","False","Provisions pour dépréciation des autres créances immobilisées (même ventilation que celle du compte 276)"
"pcg_29787","Impairment of merger loss on financial assets","297870","asset_fixed","","False","Dépréciation du mali de fusion sur actifs financiers"
"pcg_311","Materials (or group) A","311000","asset_current","","False","Matières premières (ou groupe) A"
"pcg_312","Materials (or group) B","312000","asset_current","","False","Matières premières (ou groupe) B"
"pcg_317","Supplies A, B, C, ...","317000","asset_current","","False","Fournitures A, B, C, ..."
"pcg_3211","Materials (or group) C","321100","asset_current","","False","Matières consommables (ou groupe) C"
"pcg_3212","Materials (or group) D","321200","asset_current","","False","Matières consommables (ou groupe) D"
"pcg_3221","Fuels","322100","asset_current","","False","Combustibles"
"pcg_3222","Cleaning products","322200","asset_current","","False","Produits d'entretien"
"pcg_3223","Workshop and factory supplies","322300","asset_current","","False","Fournitures d'atelier et d'usine"
"pcg_3224","Store supplies","322400","asset_current","","False","Fournitures de magasin"
"pcg_3225","Office supplies","322500","asset_current","","False","Fournitures de bureau"
"pcg_3261","Non-returnable packaging","326100","asset_current","","False","Emballages perdus"
"pcg_3265","Unidentifiable recoverable packaging","326500","asset_current","","False","Emballages récupérables non identifiables"
"pcg_3267","Mixed usage packaging","326700","asset_current","","False","Emballages à usage mixte"
"pcg_3311","Products in progress P 1","331100","asset_current","","False","Produit en cours P 1"
"pcg_3312","Products in progress P 2","331200","asset_current","","False","Produit en cours P 2"
"pcg_3351","Works in progress T 1","335100","asset_current","","False","Travaux en cours T 1"
"pcg_3352","Works in progress T 2","335200","asset_current","","False","Travaux en cours T 2"
"pcg_3411","Project studies in progress E 1","341100","asset_current","","False","Études en cours E 1"
"pcg_3412","Project studies in progress E 2","341200","asset_current","","False","Études en cours E 2"
"pcg_3451","Supply of services in progress S 1","345100","asset_current","","False","Prestations de services en cours S 1"
"pcg_3452","Supply of services in progress S 2","345200","asset_current","","False","Prestations de services en cours S 2"
"pcg_3511","Semi-finished products (or group) A","351100","asset_current","","False","Stocks produits intermédiaires (ou groupe) A"
"pcg_3512","Semi-finished products (or group) B","351200","asset_current","","False","Stocks produits intermédiaires (ou groupe) B"
"pcg_3551","Finished products (or group) A","355100","asset_current","","False","Ventes de produits finis (ou groupe) A"
"pcg_3552","Finished products (or group) B","355200","asset_current","","False","Ventes de produits finis (ou groupe) B"
"pcg_3581","Residual products - Waste","358100","asset_current","","False","Stocks produits résiduels - Déchets"
"pcg_3585","Residual products - Refuse","358500","asset_current","","False","Stocks produits résiduels - Rebuts"
"pcg_3586","Residual products - Recoverable materials","358600","asset_current","","False","Stocks produits résiduels - Matières de récupération"
"pcg_36","Stocks from fixed assets","360000","asset_current","","False","Stocks provenant d'immobilisations"
"pcg_371","Stocks of goods (or group) A","371000","asset_current","","False","Stocks de marchandises (ou groupe) A"
"pcg_372","Stocks of goods (or group) B","372000","asset_current","","False","Stocks de marchandises (ou groupe) B"
"pcg_38","Stocks in transit","380000","asset_current","","False","Stocks en voie d'acheminement"
"pcg_3911","Provisions for depreciation of materials (or group) A","391100","asset_current","","False","Provisions pour dépréciation des matières premières (ou groupe) A"
"pcg_3912","Provisions for depreciation of materials (or group) B","391200","asset_current","","False","Provisions pour dépréciation des matières premières (ou groupe) B"
"pcg_3917","Provisions for depreciation of supplies A, B, C, ...","391700","asset_current","","False","Provisions pour dépréciation des fournitures A, B, C, ..."
"pcg_3921","Provisions for depreciation of consumable materials (same allocation as for Account 321)","392100","asset_current","","False","Provisions pour dépréciation des matières consommables (même ventilation que celle du compte 321)"
"pcg_3922","Provisions for depreciation of consumable supplies (same allocation as for Account 322)","392200","asset_current","","False","Provisions pour dépréciation des fournitures consommables (même ventilation que celle du compte 322)"
"pcg_3926","Provisions for depreciation of packaging (same allocation as for Account 326)","392600","asset_current","","False","Provisions pour dépréciation des emballages (même ventilation que celle du compte 326)"
"pcg_3931","Provisions for depreciation of products in progress (same allocation as for Account 331)","393100","asset_current","","False","Provisions pour dépréciation des produits en cours (même ventilation que celle du compte 331)"
"pcg_3935","Provisions for depreciation of works in progress (same allocation as for Account 335)","393500","asset_current","","False","Provisions pour dépréciation des travaux en cours (même ventilation que celle du compte 335)"
"pcg_3941","Provisions for depreciation of project studies in progress (same allocation as for Account 341)","394100","asset_current","","False","Provisions pour dépréciation des études en cours (même ventilation que celle du compte 341)"
"pcg_3945","Provisions for depreciation of supply of services in progress (same allocation as for Account 345)","394500","asset_current","","False","Provisions pour dépréciation des prestations de services en cours (même ventilation que celle du compte 345)"
"pcg_3951","Provisions for depreciation of semi-finished products (same allocation as for Account 351)","395100","asset_current","","False","Provisions pour dépréciation des produits intermédiaires (même ventilation que celle du compte 351)"
"pcg_3955","Provisions for depreciation of finished products (same allocation as for Account 355)","395500","asset_current","","False","Provisions pour dépréciation des produits finis (même ventilation que celle du compte 355)"
"pcg_3971","Provisions for depreciation of goods for resale (or group) A","397100","asset_current","","False","Provisions pour dépréciation des stocks de marchandises (ou groupe) A"
"pcg_3972","Provisions for depreciation of goods for resale (or group) B","397200","asset_current","","False","Provisions pour dépréciation des stocks de marchandises (ou groupe) B"
"pcg_400","Suppliers and related accounts","400000","liability_payable","","True","Fournisseurs et comptes rattachés"
"fr_pcg_pay","Suppliers - Purchase of goods and services","401100","liability_payable","","True","Fournisseurs - Achats de biens et prestations de services"
"pcg_4017","Suppliers - Contract performance holdbacks","401700","liability_payable","","True","Fournisseurs - Retenues de garantie"
"pcg_403","Suppliers - Bills payable","403000","liability_payable","","True","Fournisseurs - Effets à payer"
"pcg_4041","Suppliers - Fixed asset purchases","404100","liability_payable","","True","Fournisseurs - Achats d'immobilisations"
"pcg_4047","Fixed asset suppliers - Contract performance holdbacks","404700","liability_payable","","True","Fournisseurs d'immobilisations - Retenues de garantie"
"pcg_405","Fixed asset suppliers - Bills payable","405000","liability_payable","","True","Fournisseurs d'immobilisations - Effets à payer"
"pcg_4081","Suppliers - Invoices outstanding - Suppliers","408100","liability_current","","True","Factures non parvenues - Fournisseurs"
"pcg_4084","Suppliers - Invoices outstanding - Fixed asset suppliers","408400","liability_current","","True","Factures non parvenues - Fournisseurs d'immobilisations"
"pcg_4088","Suppliers - Invoices outstanding - Suppliers - Accrued interest","408800","liability_current","","True","Factures non parvenues - Fournisseurs - Intérêts courus"
"pcg_4091","Suppliers in debit - Payments on account on orders","409100","liability_current","","False","Fournisseurs avance et acomptes versés sur commandes"
"pcg_4096","Suppliers in debit - Debts receivable for returnable packaging andequipment","409600","asset_current","","True","Fournisseurs débiteurs - Créances pour emballages et matériel à rendre"
"pcg_40971","Suppliers in debit - Other debits","409710","asset_current","","True","Fournisseurs débiteurs - Autres avoirs des fournisseurs d'exploitation"
"pcg_40974","Suppliers in debit - Other debits of fixed asset suppliers","409740","asset_current","","True","Fournisseurs débiteurs - Autres avoirs des fournisseurs d'immobilisations"
"pcg_4098","Suppliers in debit - Purchase rebates, discounts, allowances and other outstanding debits","409800","asset_current","","True","Fournisseurs débiteurs - Rabais, remises, ristournes à obtenir et autres avoirs non encore reçus"
"pcg_410","Customers and related accounts","410000","asset_receivable","","True","Clients et comptes rattachés"
"fr_pcg_recv","Customers - Sales of goods or services","411100","asset_receivable","","True","Clients - Ventes de biens ou de prestations de services"
"fr_pcg_recv_pos","Customers - Sales of goods or services (PoS)","411101","asset_receivable","","True","Clients - Ventes de biens ou de prestations de services (PoS)"
"pcg_4117","Customers - Contract performance holdbacks","411700","asset_receivable","","True","Clients - Retenues de garantie"
"pcg_413","Customers - Bills receivable","413000","asset_receivable","","True","Clients - Effets à recevoir"
"pcg_416","Doubtful or contested customer accounts","416000","asset_current","","True","Clients douteux ou litigieux"
"pcg_4181","Customers - Invoices to be made out","418100","asset_current","","True","Clients - Factures à établir"
"pcg_4188","Customers - Accrued interest","418800","asset_current","","True","Clients - Intérêts courus non encore facturés"
"pcg_4191","Customers - Payments on account received on orders","419100","liability_current","","True","Clients créditeurs - Avances et acomptes reçus sur commandes"
"pcg_4196","Customers - Debts payable for returnable packaging and equipment","419600","liability_current","","True","Clients créditeurs - Dettes pour emballages et matériels consignés"
"pcg_4197","Customers - Other credits","419700","liability_current","","True","Clients créditeurs - Autres avoirs"
"pcg_4198","Sales rebates, discounts, allowances and other credits not yet issued","419800","liability_current","","True","Clients créditeurs - Rabais, remises, ristournes à accorder et autres avoirs à établir"
"pcg_421","Personnel - Remuneration payable","421000","liability_current","","True","Personnel - Rémunérations dues"
"pcg_422","Enterprise/establishment consultative committees","422000","liability_current","","True","Comités d'entreprise, d'établissement"
"pcg_4246","Employee profit share - Special reserve","424600","liability_current","","True","Participation des salariés aux résultats - Réserve spéciale"
"pcg_4248","Employee profit share - Current accounts","424800","liability_current","","True","Participation des salariés aux résultats - Comptes courants"
"pcg_425","Personnel - Payments on account","425000","asset_current","","True","Personnel - Avances et acomptes"
"pcg_426","Personnel - Deposits","426000","liability_current","","True","Personnel - Dépôts"
"pcg_427","Personnel - Stoppages of payment","427000","liability_current","","True","Personnel - Oppositions"
"pcg_4282","Personnel - Accrued charges payable for holiday pay","428200","liability_current","","True","Personnel - Dettes provisionnées pour congés à payer"
"pcg_4284","Personnel - Accrued charges payable for employee profit share","428400","liability_current","","True","Personnel - Dettes provisionnées pour participation des salariés aux résultats"
"pcg_4286","Personnel - Other accrued charges payable","428600","liability_current","","True","Personnel - Autres charges à payer"
"pcg_4287","Personnel - Accrued income receivable","428700","asset_current","","True","Personnel - Produits à recevoir"
"pcg_431","Social security","431000","liability_current","","True","Sécurité Sociale"
"pcg_437","Other social agencies","437000","liability_current","","True","Autres organismes sociaux"
"pcg_4382","Contributions for holiday pay","438200","liability_current","","True","Charges sociales sur congés à payer"
"pcg_4386","Other accrued charges payable","438600","liability_current","","True","Organismes sociaux - Autres charges à payer"
"pcg_4387","Accrued income receivable","438700","asset_current","","True","Produits à recevoir"
"pcg_4411","State - Grants receivable - Investment grants","441100","asset_current","","True","État - Subventions à recevoir - Subventions d'investissement"
"pcg_4417","State - Grants receivable - Operating grants","441700","asset_current","","True","État - Subventions à recevoir - Subventions d'exploitation"
"pcg_4418","State - Grants receivable - Deficit grants","441800","asset_current","","True","État - Subventions à recevoir - Subventions d'équilibre"
"pcg_4419","State - Grants receivable - Grant advances","441900","asset_current","","True","État - Subventions à recevoir - Avances sur subventions"
"pcg_4424","State - Taxes and levies recoverable from third parties - Bondholders","442400","liability_current","","True","État - Impôts et taxes recouvrables sur des tiers - Obligataires"
"pcg_4425","State - Taxes and levies recoverable from third parties - Partners/associates","442500","liability_current","","True","État - Impôts et taxes recouvrables sur des tiers - Associés"
"pcg_4431","Debts receivable from the state resulting from abolition of the rule relating to delay of one month in value added tax","443100","asset_current","","True","Créances sur l'État résultant de la suppression de la règle du décalage d'un mois en matière de TVA"
"pcg_4438","State - Accrued interest on debts receivable recorded in Account 4431","443800","asset_current","","True","État - Intérêts courus sur créances figurant au compte 4431"
"pcg_444","State - Income tax","444000","liability_current","","True","État - Impôts sur les bénéfices"
"pcg_4452","Value added tax due within the European Union","445200","liability_current","","False","TVA due sur acquisitions intracommunautaires"
"pcg_44521","Value added tax to be disbursed","445210","liability_current","","False","TVA due sur prestations intracommunautaires"
"pcg_4453","VAT due on imports (reverse charge)","445300","liability_current","","False","TVA due sur importations (autoliquidation)"
"pcg_44531","VAT due on non-EU supplies","445310","liability_current","","False","TVA due sur prestations hors UE"
"pcg_44551","VAT to be paid","445510","liability_current","","True","TVA à décaisser"
"pcg_44558","Taxes assimilated to VAT","445580","liability_current","","True","Taxes assimilées à la TVA"
"pcg_44562","Deductible VAT on fixed assets","445620","asset_current","","False","TVA déductible sur immobilisations"
"pcg_44563","Input VAT transferred by other businesses","445630","asset_current","","True","TVA déductible transférée par d'autres entreprises"
"pcg_44564","Deductible VAT on unsettled transactions","445640","asset_current","","True","TVA déductible sur opérations non réglées"
"pcg_44566","Deductible VAT on other goods and services","445660","asset_current","","False","TVA déductible sur autres biens et services"
"pcg_445662","Intra-Community deductible VAT","445662","asset_current","","False","TVA déductible intracommunautaire"
"pcg_445663","Deductible VAT outside the EU (reverse charge)","445663","asset_current","","False","TVA déductible hors UE (autoliquidation)"
"pcg_44567","VAT credit to be carried forward","445670","asset_current","","True","Crédit de TVA à reporter"
"pcg_44568","Deductible taxes assimilated to VAT","445680","asset_current","","True","Taxes déductibles assimilées à la TVA"
"pcg_44571","VAT collected","445710","liability_current","","False","TVA collectée"
"pcg_44574","VAT collected on unsettled transactions","445740","liability_current","","False","TVA collectée sur opérations non réglées"
"pcg_44578","Taxes collected as VAT","445780","liability_current","","True","Taxes collectées assimilées à la TVA"
"pcg_445800","Turnover taxes to be regularised or pending","445800","liability_current","","True","Taxes sur le chiffre d'affaires à régulariser ou en attente"
"pcg_44581","Advance payments - Simplified taxation system","445810","asset_current","","True","Acomptes - Régime simplifié d'imposition"
"pcg_44582","Advance payments - Flat rate system","445820","asset_current","","True","Acomptes - Régime du forfait"
"pcg_44583","Turnover tax refunds claimed","445830","asset_current","","True","Remboursement de taxes sur le chiffre d'affaires demandé"
"pcg_44584","Prepaid VAT","445840","liability_current","","True","TVA récupérée d'avance"
"pcg_44586","Turnover taxes on non-received invoices","445860","asset_current","","True","Taxes sur le chiffre d'affaires sur factures non parvenues"
"pcg_44587","Turnover taxes on invoices to be issued","445870","liability_current","","True","Taxes sur le chiffre d'affaires sur factures à établir"
"pcg_446","Guaranteed bonds","446000","liability_current","","True","Obligations cautionnées"
"pcg_447","Other taxes, levies and similar payments","447000","liability_current","","True","Autres impôts, taxes et versements assimilés"
"pcg_4482","State - Tax charges on holiday pay","448200","liability_current","","True","État - Charges fiscales sur congés à payer"
"pcg_4486","State - Accrued charges payable","448600","liability_current","","True","État - Charges à payer"
"pcg_4487","State - Accrued income receivable","448700","asset_current","","True","État - Produits à recevoir"
"pcg_449","Emission allowances to be surrendered to the State","449000","liability_current","","True","Quotas d'émission à restituer à l'État"
"pcg_451","Group","451000","liability_current","","True","Groupe"
"pcg_4551","Partners/associates - Current accounts - Principal","455100","liability_current","","True","Associés - Comptes courants - Principal"
"pcg_4558","Partners/associates - Current accounts - Accrued interest","455800","liability_current","","True","Associés - Comptes courants - Intérêts courus"
"pcg_45611","Partners/associates - Capital transactions - Contributions in kind","456110","asset_current","","True","Associés - Comptes d'apport en société - Apports en nature"
"pcg_45615","Partners/associates - Capital transactions - Contributions in money","456150","asset_current","","True","Associés - Comptes d'apport en société - Apports en numéraire"
"pcg_45621","Shareholders - Subscribed capital calledup, unpaid","456210","asset_current","","True","Actionnaires - Capital souscrit et appelé, non versé"
"pcg_45625","Partners/associates - Capital called up, unpaid","456250","asset_current","","True","Associés - Capital appelé, non versé"
"pcg_4563","Partners/associates - Payments received for capital increase","456300","asset_current","","True","Associés - Versements reçus sur augmentation de capital"
"pcg_4564","Partners/associates - Advance payments","456400","asset_current","","True","Associés - Versements anticipés"
"pcg_4566","Defaulting shareholders","456600","asset_current","","True","Actionnaires défaillants"
"pcg_4567","Partners/associates - Capital to be reimbursed","456700","asset_current","","True","Associés - Capital à rembourser"
"pcg_457","Partners/associates - Dividends payable","457000","liability_current","","True","Associés - Dividendes à payer"
"pcg_4581","Partners/associates - Joint and Economic Interest Group transaction - Current transactions","458100","asset_current","","True","Associés - Opérations faites en commun et en GIE - Opérations courantes"
"pcg_4588","Partners/associates - Joint and Economic Interest Group transaction - Accrued interest","458800","asset_current","","True","Associés - Opérations faites en commun et en GIE - Intérêts courus"
"pcg_462","Debts receivable on realisation of fixed assets","462000","asset_current","","True","Créances sur cessions d'immobilisations"
"pcg_464","Debts payable on purchases of short-term investment securities","464000","liability_current","","True","Dettes sur acquisitions de valeurs mobilières de placement"
"pcg_465","Debts receivable on realisation of short-term investment securities","465000","asset_current","","True","Créances sur cessions de valeurs mobilières de placement"
"pcg_467","Other debtors or creditors","467000","liability_current","","False","Autres comptes débiteurs ou créditeurs"
"pcg_4686","Accrued charges payable","468600","liability_current","","True","Charges à payer"
"pcg_4687","Accrued income receivable","468700","asset_current","","True","Produits à recevoir"
"pcg_471","Suspense accounts","471000","asset_current","","True","Compte d'attente"
"pcg_472","Suspense accounts","472000","asset_current","","True","Compte d'attente"
"pcg_473","Suspense accounts","473000","asset_current","","True","Compte d'attente"
"pcg_474","Suspense accounts","474000","asset_current","","True","Compte d'attente"
"pcg_475","Suspense accounts","475000","asset_current","","True","Compte d'attente"
"pcg_4761","Conversion difference - Assets - Decrease in receivables","476100","asset_current","","True","Différence de conversion - Actif - Diminution des créances"
"pcg_4762","Conversion difference - Assets - Increase in liabilities","476200","asset_current","","True","Différence de conversion - Actif - Augmentation des dettes"
"pcg_4768","Translation difference - Assets - Differences offset by currency hedging","476800","asset_current","","True","Différence de conversion - Actif - Différences compensées par couverture de change"
"pcg_4771","Translation differences - Liabilities - Increase in receivables","477100","liability_current","","True","Différences de conversion - Passif - Augmentation des créances"
"pcg_4772","Conversion differences - Liabilities - Decrease in liabilities","477200","liability_current","","True","Différences de conversion - Passif - Diminution des dettes"
"pcg_4778","Translation differences - Liabilities - Differences offset by currency hedging","477800","liability_current","","True","Différences de conversion - Passif - Différences compensées par couverture de change"
"pcg_478","Other transitory accounts","478000","liability_current","","False","Autres comptes transitoires"
"pcg_4816","Deferred charges - Loan issue costs","481600","asset_current","","True","Charges à répartir sur plusieurs exercices - Frais d'émission des emprunts"
"pcg_486","Prepayments","486000","asset_current","","True","Charges constatées d'avance"
"pcg_487","Deferred income","487000","liability_current","","True","Produits constatés d'avance"
"pcg_4886","Periodic load balancing accounts","488600","asset_current","","True","Comptes de répartition périodique des charges"
"pcg_4887","Periodic Revenue Allocation Accounts","488700","liability_current","","True","Comptes de répartition périodique des produits"
"pcg_491","Provisions for impairment of trade receivables","491000","asset_current","","True","Provisions pour dépréciation des comptes de clients"
"pcg_4951","Provisions for impairment of group accounts","495100","asset_current","","True","Provisions pour dépréciation des comptes du groupe"
"pcg_4955","Provisions for depreciation of partners' current accounts","495500","asset_current","","True","Provisions pour dépréciation des comptes courants des associés"
"pcg_4958","Provisions for depreciation of joint and EIG operations","495800","asset_current","","True","Provisions pour dépréciation des opérations faites en commun et en GIE"
"pcg_4962","Provisions for impairment of receivables on disposals of fixed assets","496200","asset_current","","True","Provisions pour dépréciation des créances sur cessions d'immobilisations"
"pcg_4965","Provisions for impairment of receivables on sales of marketable securities","496500","asset_current","","True","Provisions pour dépréciation des créances sur cessions de valeurs mobilières de placement"
"pcg_4967","Provisions for depreciation - Other accounts receivable","496700","asset_current","","True","Provisions pour dépréciation - Autres comptes débiteurs"
"pcg_501","Marketable securities - Shares in affiliated companies","501000","asset_cash","","False","Valeurs mobilières de placement - Parts dans entreprises liées"
"pcg_502","Marketable securities - Own shares","502000","asset_cash","","False","Valeurs mobilières de placement - Actions propres"
"pcg_5021","Shares to be allocated to employees and assigned to specific plans","502100","asset_cash","","False","Actons destinées à être attribuées aux employés et affectées à des plans déterminés"
"pcg_5022","Shares available for allocation to employees or for stock market adjustment","502200","asset_cash","","False","Actons disponibles pour être attribuées aux employés ou pour la régularisation des cours de la bourse"
"pcg_5031","Marketable securities - Listed securities","503100","asset_cash","","False","Valeurs mobilières de placement - Titres cotés"
"pcg_5035","Marketable securities - Unlisted securities","503500","asset_cash","","False","Valeurs mobilières de placement - Titres non cotés"
"pcg_504","Marketable securities - Other securities conferring a right of ownership","504000","asset_cash","","False","Valeurs mobilières de placement - Autres titres conférant un droit de propriété"
"pcg_505","Bonds and notes issued by the company and redeemed by it","505000","asset_cash","","False","Obligations et bons émis par la société et rachetés par elle"
"pcg_5061","Quoted bonds","506100","asset_cash","","False","Obligations cotés"
"pcg_5065","Unquoted bonds","506500","asset_cash","","False","Obligations non cotés"
"pcg_507","Treasury bills and short-term notes","507000","asset_cash","","False","Bons du Trésor et bons de caisse à court terme"
"pcg_5081","Other securities","508100","asset_cash","","False","Autres valeurs mobilières de placement"
"pcg_5082","Equity and bond warrants","508200","asset_cash","","False","Bons de souscription"
"pcg_5088","Accrued interest on bonds, warrants and similar securities","508800","asset_cash","","False","Intérêts courus sur obligations, bons et valeurs assimilées"
"pcg_509","Unpaid instalments on unpaid short-term investment securities","509000","asset_cash","","False","Versements restant à effectuer sur valeurs mobilières de placement non libérées"
"pcg_5111","Outstanding coupons for collection","511100","asset_cash","","True","Coupons échus à l'encaissement"
"pcg_5112","Cheques for collection","511200","asset_current","","True","Chèques à encaisser"
"pcg_5113","Bills for collection","511300","asset_cash","","True","Effets à l'encaissement"
"pcg_5114","Bills for discount","511400","asset_cash","","True","Effets à l'escompte"
"pcg_5121","Banks - Accounts in French francs/euros","512100","asset_cash","","False","Comptes en monnaie nationale"
"pcg_5124","Banks - Accounts in foreign currencies","512400","asset_cash","","False","Banques - Comptes en devises"
"pcg_514","Postal cheques","514000","asset_cash","","False","Chèques postaux"
"pcg_515","Treasury and public agency accounts","515000","asset_cash","","False","Caisses du Trésor et des établissements publics"
"pcg_516","Stockbrokers","516000","asset_cash","","False","Sociétés de bourse"
"pcg_517","Other financial bodies","517000","asset_cash","","False","Autres organismes financiers"
"pcg_5181","Accrued interest payable","518100","asset_cash","","False","Intérêts courus à payer"
"pcg_5188","Accrued interest receivable","518800","asset_cash","","False","Intérêts courus à recevoir"
"pcg_5191","Current bank advances - Credit for assignment of commercial debts receivable","519100","asset_cash","","False","Concours bancaires courants - Crédit de mobilisation de créances commerciales (CMCC)"
"pcg_5193","Current bank advances - Assignment of debts receivable originating outside France","519300","asset_cash","","False","Concours bancaires courants - Mobilisation de créances nées à l'étranger"
"pcg_5198","Current bank advances - Accrued interest on current bank advances","519800","asset_cash","","False","Concours bancaires courants - Intérêts courus sur concours bancaires courants"
"pcg_52","Short-term financial instruments","520000","asset_cash","","False","Instruments de trésorerie"
"pcg_5311","Cash in French francs/euros","531100","asset_cash","","False","Caisse en monnaie nationale"
"pcg_5314","Cash in foreign currencies","531400","asset_cash","","False","Caisse en devises"
"pcg_532","Cash at branch (or factory) A","532000","asset_cash","","False","Caisse succursale (ou usine) A"
"pcg_533","Cash at branch (or factory) B","533000","asset_cash","","False","Caisse succursale (ou usine) B"
"pcg_54","Expenditure authorisations and letters of credit","540000","asset_cash","","False","Régies d'avances et accréditifs"
"pcg_5903","Provisions for impairment of shares","590300","asset_current","","False","Provisions pour dépréciation des actions"
"pcg_5904","Provisions for depreciation of other securities conferring a right of ownership","590400","asset_current","","False","Provisions pour dépréciation des autres titres conférant un droit de propriété"
"pcg_5906","Provisions for impairment of bonds","590600","asset_current","","False","Provisions pour dépréciation des obligations"
"pcg_5908","Provisions for depreciation of other marketable securities and similar receivables (provisions)","590800","asset_current","","False","Provisions pour dépréciation des autres valeurs mobilières de placement et créances assimilées (provisions)"
"pcg_6011","Inventory item purchases - Materials (or group) A","601100","expense","account.account_tag_operating","False","Achats stockés - Matières premières (ou groupe) A"
"pcg_6012","Inventory item purchases - Materials (or group) B","601200","expense","account.account_tag_operating","False","Achats stockés - matières premières (ou groupe) B"
"pcg_6017","Inventory item purchases - Supplies A, B, C...","601700","expense","account.account_tag_operating","False","Achats stockés - Fournitures A, B, C, .."
"pcg_60211","Inventory item purchases - Materials (or group) C","602110","expense","account.account_tag_operating","False","Achats stockés - Matières consommables (ou groupe) C"
"pcg_60212","Inventory item purchases - Materials (or group) D","602120","expense","account.account_tag_operating","False","Achats stockés - Matières consommables (ou groupe) D"
"pcg_60221","Inventory item purchases - Fuels","602210","expense","account.account_tag_operating","False","Achats stockés - Combustibles"
"pcg_60222","Inventory item purchases - Maintenance products","602220","expense","account.account_tag_operating","False","Achats stockés - Produits d'entretien"
"pcg_60223","Inventory item purchases - Workshop and factory supplies","602230","expense","account.account_tag_operating","False","Achats stockés - Fournitures d'atelier et d'usine"
"pcg_60224","Inventory item purchases - Store supplies","602240","expense","account.account_tag_operating","False","Achats stockés - Fournitures de magasin"
"pcg_60225","Inventory item purchases - Office supplies","602250","expense","account.account_tag_operating","False","Achats stockés - Fournitures de bureau"
"pcg_60261","Inventory item purchases - Non-returnable packaging","602610","expense","account.account_tag_operating","False","Achats stockés - Emballages perdus"
"pcg_60265","Inventory item purchases - Unidentifiable recoverable packaging","602650","expense","account.account_tag_operating","False","Achats stockés - Emballages récupérables non identifiables"
"pcg_60267","Inventory item purchases - Mixed usage packaging","602670","expense","account.account_tag_operating","False","Achats stockés - Emballages à usage mixte"
"pcg_6031","Change in stocks of raw materials (and supplies)","603100","expense","account.account_tag_operating","False","Variation des stocks de matières premières (et fournitures)"
"pcg_6032","Change in stocks of other supplies","603200","expense","account.account_tag_operating","False","Variation des stocks des autres approvisionnements"
"pcg_6037","Change in inventories of goods","603700","expense","account.account_tag_operating","False","Variation des stocks de marchandises"
"pcg_604","Purchases of project studies and services","604000","expense","account.account_tag_operating","False","Achats d'études et prestations de services"
"pcg_605","Purchases of equipment, facilities and works","605000","expense","account.account_tag_operating","False","Achats de matériel équipements et travaux"
"pcg_6061","Non-inventoriable supplies (eg. water, energy)","606100","expense","account.account_tag_operating","False","Fournitures non stockables (eau, énergie...)"
"pcg_6063","Maintenance and minor equipment supplies","606300","expense","account.account_tag_operating","False","Fournitures d'entretien et de petit équipement"
"pcg_6064","Administrative supplies","606400","expense","account.account_tag_operating","False","Fournitures administratives"
"pcg_6068","Other materials and supplies","606800","expense","account.account_tag_operating","False","Achats autres matières et fournitures"
"pcg_6071","Purchase of goods (or group) A","607100","expense","account.account_tag_operating","False","Achats de marchandises (ou groupe) A"
"pcg_6072","Purchase of goods (or group) B","607200","expense","account.account_tag_operating","False","Achats de marchandises (ou groupe) B"
"pcg_608","Incidental costs included in purchases","608000","expense","","False","Frais accessoires incorporés aux achats"
"pcg_6091","Discounts, rebates and discounts - Inventory item purchases - Raw materials (and supplies)","609100","expense","account.account_tag_operating","False","Achats stockés matières premières (et fournitures)"
"pcg_6092","Discounts, rebates and discounts - Inventory item purchases - Other inventory item consumables","609200","expense","account.account_tag_operating","False","Rabais, remises et ristournes obtenus sur achats d'autres approvisionnements stockés"
"pcg_6094","Discounts, rebates and discounts - Inventory item purchases - Project studies and services supplied","609400","expense","account.account_tag_operating","False","Rabais, remises et ristournes obtenus sur achats d'études et prestations de services"
"pcg_6095","Discounts, rebates and discounts - Inventory item purchases - Equipment, facilities and works","609500","expense","account.account_tag_operating","False","Rabais, remises et ristournes obtenus sur achats de matériel, équipements et travaux"
"pcg_6096","Discounts, rebates and discounts - Inventory item purchases - Non-inventory consumables","609600","expense","account.account_tag_operating","False","Rabais, remises et ristournes obtenus sur achats d'approvisionnements non stockés"
"pcg_6097","Discounts, rebates and discounts - Inventory item purchases - Goods for resale","609700","expense","account.account_tag_operating","False","Rabais, remises et ristournes obtenus sur achats de marchandises"
"pcg_6098","Unallocated rebates, discounts, allowances","609800","expense","account.account_tag_operating","False","Rabais, remises et ristournes non affectés"
"pcg_611","General subcontracting","611000","expense","account.account_tag_operating","False","Sous-traitance générale"
"pcg_6122","Movable property leases","612200","expense","account.account_tag_operating","False","Redevances de crédit-bail mobilier"
"pcg_6125","Real property leases","612500","expense","account.account_tag_operating","False","Redevances de crédit-bail immobilier"
"pcg_6132","Real property rental","613200","expense","account.account_tag_operating","False","Locations immobilières"
"pcg_6135","Movable property rental","613500","expense","account.account_tag_operating","False","Locations mobilières"
"pcg_6136","Surcharges on packaging","613600","expense","account.account_tag_operating","False","Locations malis sur emballages"
"pcg_614","Rental and joint ownership property costs","614000","expense","account.account_tag_operating","False","Charges locatives et de copropriété"
"pcg_6152","Maintenance and repairs on real property items","615200","expense","account.account_tag_operating","False","Entretien et réparations sur biens immobiliers"
"pcg_6155","Maintenance and repairs on movable property items","615500","expense","account.account_tag_operating","False","Entretien et réparations sur biens mobiliers"
"pcg_6156","Maintenance","615600","expense","account.account_tag_operating","False","Maintenance"
"pcg_6161","Comprehensive risk","616100","expense","account.account_tag_operating","False","Assurance multirisques"
"pcg_6162","Compulsory construction loss insurance","616200","expense","account.account_tag_operating","False","Assurance obligatoire dommage construction"
"pcg_61636","Transport insurance on purchases","616360","expense","account.account_tag_operating","False","Assurance transport sur achats"
"pcg_61637","Transport insurance on sales","616370","expense","account.account_tag_operating","False","Assurance transport sur ventes"
"pcg_61638","Transport insurance on other items","616380","expense","account.account_tag_operating","False","Assurance transport sur autres biens"
"pcg_6164","Operating risks","616400","expense","account.account_tag_operating","False","Assurance risques d'exploitation"
"pcg_6165","Customer insolvency","616500","expense","account.account_tag_operating","False","Assurance insolvabilité clients"
"pcg_617","Project studies, surveys, assessments","617000","expense","account.account_tag_operating","False","Études et recherches"
"pcg_6181","General documentation","618100","expense","account.account_tag_operating","False","Documentation générale"
"pcg_6183","Technical documentation","618300","expense","account.account_tag_operating","False","Documentation technique"
"pcg_6185","Colloquium, seminar, conference costs","618500","expense","account.account_tag_operating","False","Frais de colloques, séminaires, conférences"
"pcg_619","Purchase rebates, discounts, allowances on external services","619000","expense","account.account_tag_operating","False","Rabais, remises et ristournes obtenus sur services extérieurs"
"pcg_6211","Temporary personnel","621100","expense","account.account_tag_operating","False","Personnel intérimaire"
"pcg_6214","Personnel on secondment or loan to the entity","621400","expense","account.account_tag_operating","False","Personnel détaché ou prêté à l'entreprise"
"pcg_6221","Purchase commission and brokerage","622100","expense","account.account_tag_operating","False","Commissions et courtages sur achats"
"pcg_6222","Sales commission and brokerage","622200","expense","account.account_tag_operating","False","Commissions et courtages sur ventes"
"pcg_6224","Payments to forwarding agents","622400","expense","account.account_tag_operating","False","Rémunérations des transitaires"
"pcg_6225","Payments for factoring","622500","expense","account.account_tag_operating","False","Rémunérations d'affacturage"
"pcg_6226","Fees","622600","expense","account.account_tag_operating","False","Honoraires"
"pcg_6227","Legal and litigation fees","622700","expense","account.account_tag_operating","False","Frais d'actes et de contentieux"
"pcg_6228","Remuneration of intermediaries and fees - Sundry","622800","expense","account.account_tag_operating","False","Rémunérations d'intermédiaires et honoraires - Divers"
"pcg_6231","Announcements and advertisements","623100","expense","account.account_tag_operating","False","Annonces et insertions"
"pcg_6232","Samples","623200","expense","account.account_tag_operating","False","Échantillons"
"pcg_6233","Fairs and exhibitions","623300","expense","account.account_tag_operating","False","Foires et expositions"
"pcg_6234","Gifts to customers","623400","expense","account.account_tag_operating","False","Cadeaux à la clientèle"
"pcg_6235","Premiums","623500","expense","account.account_tag_operating","False","Primes"
"pcg_6236","Catalogues and printed material","623600","expense","account.account_tag_operating","False","Catalogues et imprimés"
"pcg_6237","Publications","623700","expense","account.account_tag_operating","False","Publications"
"pcg_6238","Advertising, publications, public relations - Sundry (eg. tips, standard donations)","623800","expense","account.account_tag_operating","False","Publicité, publications, relations publiques - Divers (pourboires, dons courants...)"
"pcg_6241","Transport on purchases","624100","expense","account.account_tag_operating","False","Transports sur achats"
"pcg_6242","Transport on sales","624200","expense","account.account_tag_operating","False","Transports sur ventes"
"pcg_6243","Transport between establishments or work sites","624300","expense","account.account_tag_operating","False","Transports entre établissements ou chantiers"
"pcg_6244","Administrative transport","624400","expense","account.account_tag_operating","False","Transports administratifs"
"pcg_6247","Collective staff transport","624700","expense","account.account_tag_operating","False","Transports collectifs du personnel"
"pcg_6248","Various transport","624800","expense","account.account_tag_operating","False","Transports divers"
"pcg_6251","Travels and journeys","625100","expense","account.account_tag_operating","False","Voyages et déplacements"
"pcg_6255","Relocation costs","625500","expense","account.account_tag_operating","False","Frais de déménagement"
"pcg_6256","Missions","625600","expense","account.account_tag_operating","False","Missions"
"pcg_6257","Receptions","625700","expense","account.account_tag_operating","False","Réceptions"
"pcg_626","Postal and telecommunication costs","626000","expense","account.account_tag_operating","False","Frais postaux et frais de télécommunications"
"pcg_6271","Securities costs (purchase, sale, safe custody)","627100","expense","account.account_tag_operating","False","Frais sur titres (achat, vente, garde)"
"pcg_6272","Commissions and loan issue costs","627200","expense","account.account_tag_operating","False","Commissions et frais sur émission d'emprunts"
"pcg_6275","Charges on bills","627500","expense","account.account_tag_operating","False","Frais sur effets"
"pcg_6276","Rental of safes","627600","expense","account.account_tag_operating","False","Location de coffres"
"pcg_6278","Other expenses and commissions on services supplied","627800","expense","account.account_tag_operating","False","Autres frais et commissions sur prestations de services"
"pcg_6281","Sundry assistance (eg. contributions)","628100","expense","account.account_tag_operating","False","Concours divers (cotisations...)"
"pcg_6284","Personnel recruitment costs","628400","expense","account.account_tag_operating","False","Frais de recrutement de personnel"
"pcg_629","Purchase rebates, discounts, allowances on other external services","629000","expense","account.account_tag_operating","False","Rabais, remises et ristournes obtenus sur autres services extérieurs"
"pcg_6311","Tax on salaries","631100","expense","account.account_tag_operating","False","Taxe sur les salaires"
"pcg_6312","Apprenticeship tax","631200","expense","account.account_tag_operating","False","Taxe d'apprentissage"
"pcg_6313","Employer participation in ongoing personnel training andevelopment","631300","expense","account.account_tag_operating","False","Participation des employeurs à la formation professionnelle continue"
"pcg_6314","Default contribution for compulsory investment in construction","631400","expense","account.account_tag_operating","False","Cotisation pour défaut d'investissement obligatoire dans la construction"
"pcg_6318","Other taxes and similar payments on remuneration (tax authorities)","631800","expense","account.account_tag_operating","False","Autres impôts, taxes et versements assimilés sur rémunérations (administrations des impôts)"
"pcg_6331","Transport expenditures","633100","expense","account.account_tag_operating","False","Versement de transport"
"pcg_6332","Accommodation allowances","633200","expense","account.account_tag_operating","False","Allocation logement"
"pcg_6333","Employer participation in ongoing personnel training and development","633300","expense","account.account_tag_operating","False","Participation des employeurs à la formation professionnelle continue"
"pcg_6334","Employer participation in construction projects","633400","expense","account.account_tag_operating","False","Participation des employeurs à l'effort de construction"
"pcg_6335","Discharge payments entitling exemption from apprenticeship tax","633500","expense","account.account_tag_operating","False","Versements libératoires ouvrant droit à l'exonération de la taxe d'apprentissage"
"pcg_6338","Other taxes and similar payments on salaries (other bodies)","633800","expense","account.account_tag_operating","False","Autres impôts, taxes et versements assimilés sur rémunérations (autres organismes)"
"pcg_63511","Territorial economic contribution","635110","expense","","False","Contribution économique territoriale"
"pcg_63512","Property taxes","635120","expense","account.account_tag_operating","False","Taxes foncières"
"pcg_63513","Other local rates and taxes","635130","expense","account.account_tag_operating","False","Autres impôts locaux"
"pcg_63514","Tax on company vehicles","635140","expense","account.account_tag_operating","False","Taxe sur les véhicules des sociétés"
"pcg_6352","Non-recoverable turnover tax","635200","expense","account.account_tag_operating","False","Taxes sur le chiffre d'affaires non récupérables"
"pcg_6353","Indirect taxes","635300","expense","account.account_tag_operating","False","Impôts indirects"
"pcg_63541","Transfer duty","635410","expense","account.account_tag_operating","False","Droits de mutation"
"pcg_6358","Other duties","635800","expense","account.account_tag_operating","False","Autres droits"
"pcg_6371","Social solidarity contribution chargeable to companies","637100","expense","account.account_tag_operating","False","Contribution sociale de solidarité à la charge des sociétés"
"pcg_6372","Taxes collected by international public bodies","637200","expense","account.account_tag_operating","False","Taxes perçues par les organismes publics internationaux"
"pcg_6374","Taxes and levies due for payment outside France","637400","expense","account.account_tag_operating","False","Impôts et taxes exigibles à l'étranger"
"pcg_6378","Sundry taxes","637800","expense","account.account_tag_operating","False","Taxes diverses (autres organismes)"
"pcg_6411","Salaries, emoluments","641100","expense","account.account_tag_operating","False","Salaires et appointements"
"pcg_6412","Holiday pay","641200","expense","account.account_tag_operating","False","Congés payés"
"pcg_6413","Premiums and bonuses","641300","expense","account.account_tag_operating","False","Primes et gratifications"
"pcg_6414","Allowances and sundry benefits","641400","expense","account.account_tag_operating","False","Indemnités et avantages divers"
"pcg_6415","Family income supplement","641500","expense","account.account_tag_operating","False","Supplément familial"
"pcg_644","Owner remuneration","644000","expense","account.account_tag_operating","False","Rémunération du travail de l'exploitant"
"pcg_6451","Social Security Collection Office (URSSAF) contributions","645100","expense","account.account_tag_operating","False","Cotisations à l'URSSAF"
"pcg_6452","Mutual organisation contributions","645200","expense","account.account_tag_operating","False","Cotisations aux mutuelles"
"pcg_6453","Pension fund contributions","645300","expense","account.account_tag_operating","False","Cotisations aux caisses de retraites"
"pcg_6454","Association for Industrial and CommerciaEmployment (ASSEDIC) contributions","645400","expense","account.account_tag_operating","False","Cotisations aux ASSEDIC"
"pcg_6458","Contributions to other social agencies","645800","expense","account.account_tag_operating","False","Cotisations aux autres organismes sociaux"
"pcg_646","Owner social security contributions","646000","expense","account.account_tag_operating","False","Cotisations sociales personnelles de l'exploitant"
"pcg_6471","Direct allowances","647100","expense","account.account_tag_operating","False","Prestations directes"
"pcg_6472","Payments to enterprise/establishment consultative committees","647200","expense","account.account_tag_operating","False","Versements aux comités d'entreprise et d'établissement"
"pcg_6473","Payments to health and occupational safety committees","647300","expense","account.account_tag_operating","False","Versements aux comités d'hygiène et de sécurité"
"pcg_6474","Payments to other company benefit schemes","647400","expense","account.account_tag_operating","False","Versements aux autres oeuvres sociales"
"pcg_6475","Occupational medicine, pharmacy","647500","expense","account.account_tag_operating","False","Médecine du travail, pharmacie"
"pcg_648","Other personnel costs","648000","expense","account.account_tag_operating","False","Autres charges de personnel"
"pcg_6511","Concessions, patents, licences, trade marks, processes, software","651100","expense","account.account_tag_operating","False","Redevances pour concessions brevets, licences, marques, procédés, logiciels"
"pcg_6516","Author and reproduction royalties","651600","expense","account.account_tag_operating","False","Droits d'auteur et de reproduction"
"pcg_6518","Other royalties and similar assets","651800","expense","account.account_tag_operating","False","Redevances pour autres droits et valeurs similaires"
"pcg_653","Directors fees","653000","expense","account.account_tag_operating","False","Jetons de présence"
"pcg_6541","Debts receivable for the financial year","654100","expense","account.account_tag_operating","False","Créances de l'exercice"
"pcg_6544","Debts receivable for previous financial years","654400","expense","account.account_tag_operating","False","Créances des exercices antérieurs"
"pcg_6551","Share of profit transferred (accounts of the managing entity)","655100","expense","","False","Quote-part de bénéfice transférée (comptabilité du gérant)"
"pcg_6555","Share of loss (accounts of non-managing partners/associates)","655500","expense","","False","Quote-part de perte supportée (comptabilité des associés non gérants)"
"pcg_658","Sundry current operating charges","658000","expense","account.account_tag_operating","False","Charges diverses de gestion courante"
"pcg_66116","Loans and similar debts payable","661160","expense","account.account_tag_financing","False","Emprunts et dettes assimilées"
"pcg_66117","Debts payable related to participating interests","661170","expense","account.account_tag_financing","False","Dettes rattachées à des participations"
"pcg_6612","Trust expenses, result for the period","661200","expense","","False","Charges de la fiducie, résultat de la période"
"pcg_6615","Current account and credit deposit interest","661500","expense","account.account_tag_financing","False","Intérêts des comptes courants et des dépôts créditeurs"
"pcg_6616","Bank and financing transaction interest (eg. discounting)","661600","expense","account.account_tag_financing","False","Intérêts bancaires et sur opérations de financement (escompte, ...)"
"pcg_6617","Interest on guaranteed bonds","661700","expense","account.account_tag_financing","False","Intérêts des obligations cautionnées"
"pcg_66181","Commercial debts payable","661810","expense","account.account_tag_financing","False","Intérêts des dettes commerciales"
"pcg_66188","Sundry debts payable","661880","expense","account.account_tag_financing","False","Intérêts des dettes diverses"
"pcg_664","Losses on debts receivable related to participating interests","664000","expense","account.account_tag_financing","False","Pertes sur créances liées à des participations"
"pcg_665","Discounts allowed","665000","expense","account.account_tag_financing","False","Escomptes accordés"
"pcg_666","Exchange losses","666000","expense","account.account_tag_financing","False","Pertes de change"
"pcg_667","Net charges on realisation of short-term investment securities","667000","expense","account.account_tag_financing","False","Charges nettes sur cessions de valeurs mobilières de placement"
"pcg_668","Other financial charges","668000","expense","account.account_tag_financing","False","Autres charges financières"
"pcg_6711","Extraordinary charges - Market penalties (and forfeits on purchases and sales)","671100","expense","account.account_tag_investing","False","Charges exceptionnelles - Pénalités sur marchés (et dédits payés sur achats et ventes)"
"pcg_6712","Extraordinary charges - Fines, tax and criminal penalties","671200","expense","account.account_tag_investing","False","Charges exceptionnelles - Pénalités, amendes fiscales et pénales"
"pcg_6713","Extraordinary charges - Gifts and donations","671300","expense","account.account_tag_investing","False","Charges exceptionnelles - Dons, libéralités"
"pcg_6714","Extraordinary charges - Bad debts written off for the financial year","671400","expense","account.account_tag_investing","False","Charges exceptionnelles - Créances devenues irrécouvrables dans l'exercice"
"pcg_6715","Extraordinary charges - Grants awarded","671500","expense","account.account_tag_investing","False","Charges exceptionnelles - Subventions accordées"
"pcg_6717","Extraordinary charges - Additional taxes assessed (other than income tax)","671700","expense","account.account_tag_investing","False","Charges exceptionnelles - Rappels d'impôts (autres qu'impôts sur les bénéfices)"
"pcg_6718","Other extraordinary operating charges","671800","expense","account.account_tag_investing","False","Autres charges exceptionnelles sur opération de gestion"
"pcg_672","Extraordinary expenses on previous years (during the year only)","672000","expense","","False","Charges exceptionnelles sur exercices antérieurs (en cours d'exercice seulement)"
"pcg_6741","Transactions related to the constitution of the trust - transfer of elements","674100","expense","","False","Opérations liées à la constitution de la fiducie - transfert des éléments"
"pcg_6742","Transactions related to the liquidation of the trust","674200","expense","","False","Opérations liées à la liquidation de la fiducie"
"pcg_6751","Book values of realised assets - Intangible fixed assets","675100","expense","account.account_tag_investing","False","Valeurs comptables des éléments d'actif cédés - Immobilisations incorporelles"
"pcg_6752","Book values of realised assets - Tangible fixed assets","675200","expense","account.account_tag_investing","False","Valeurs comptables des éléments d'actif cédés - Immobilisations corporelles"
"pcg_6756","Book values of realised assets - Financial fixed assets","675600","expense","account.account_tag_investing","False","Valeurs comptables des éléments d'actif cédés - Immobilisations financières"
"pcg_6758","Book values of realised assets - Other asset components","675800","expense","account.account_tag_investing","False","Valeurs comptables des éléments d'actif cédés - Autres éléments d'actif"
"pcg_6781","Extraordinary charges - Surcharges resulting from escalation clauses","678100","expense","account.account_tag_investing","False","Charges exceptionnelles - Malis provenant de clauses d'indexation"
"pcg_6782","Extraordinary charges - Prizes","678200","expense","account.account_tag_investing","False","Charges exceptionnelles - Lots"
"pcg_6783","Extraordinary charges - Deficits resulting from own shares and bonds bought back by the entity","678300","expense","account.account_tag_investing","False","Charges exceptionnelles - Malis provenant du rachat par l'entreprise d'actions et obligations émises par elle-même"
"pcg_6788","Sundry extraordinary charges","678800","expense","account.account_tag_investing","False","Charges exceptionnelles diverses"
"pcg_6811","Appropriations to depreciation on intangible and tangible fixed assets","681100","expense","","False","Dotations aux amortissements sur immobilisations incorporelles et corporelles"
"pcg_68111","Appropriations to depreciation on Intangible fixed assets","681110","expense","account.account_tag_operating","False","Dotations aux amortissements sur immobilisations incorporelles"
"pcg_68112","Appropriations to depreciation on Tangible fixed assets","681120","expense","account.account_tag_operating","False","Dotations aux amortissements sur immobilisations corporelles"
"pcg_6812","Amortisation of deferred operating charges","681200","expense","account.account_tag_operating","False","Dotations aux amortissements des charges d'exploitation à répartir"
"pcg_6815","Appropriations to provisions for operating liabilities and charges","681500","expense","account.account_tag_operating","False","Dotations aux provisions pour risques et charges d'exploitation"
"pcg_68161","Impairment of intangible assets","681610","expense","account.account_tag_operating","False","Dotations aux dépréciations des immobilisations incorporelles"
"pcg_68162","Impairment of property, plant and equipment","681620","expense","account.account_tag_operating","False","Dotations aux dépréciations des immobilisations corporelles"
"pcg_68173","Impairment of inventories and work in progress","681730","expense","account.account_tag_operating","False","Dotations aux dépréciations des stocks et en-cours"
"pcg_68174","Impairment of receivables","681740","expense","account.account_tag_operating","False","Dotations aux dépréciations des créances"
"pcg_6861","Appropriations to amortisation of premiums on redemption of debt securities","686100","expense","account.account_tag_financing","False","Dotations aux amortissements des primes de remboursement des obligations"
"pcg_6865","Appropriations to provisions for financial liabilities and charges","686500","expense","account.account_tag_financing","False","Dotations aux provisions pour risques et charges financiers"
"pcg_68662","Appropriations to provisions for diminution in value of financial components - Financial fixed assets","686620","expense","account.account_tag_financing","False","Dotations aux dépréciations des immobilisations financières"
"pcg_68665","Appropriations to provisions for diminution in value of financial components - Short-term investment securities","686650","expense","account.account_tag_financing","False","Dotations aux dépréciations des valeurs mobilières de placement"
"pcg_6868","Other appropriations","686800","expense","account.account_tag_financing","False","Autres dotations aux amortissements, dépréciations et provisions - Charges financières"
"pcg_6871","Appropriations to extraordinary fixed asset depreciation","687100","expense","account.account_tag_financing","False","Dotations aux amortissements exceptionnels des immobilisations"
"pcg_68725","Appropriations to tax-regulated provisions (fixed assets) - Depreciation by derogation","687250","expense","account.account_tag_financing","False","Dotations aux provisions réglementées exceptionnelles (immobilisations) - Amortissements dérogatoires"
"pcg_6873","Appropriations to tax-regulated provisions (stocks)","687300","expense","account.account_tag_financing","False","Dotations aux provisions réglementées exceptionnelles (stocks)"
"pcg_6874","Appropriations to other tax-regulated provisions","687400","expense","account.account_tag_financing","False","Dotations aux autres provisions réglementées exceptionnelles"
"pcg_6875","Appropriations to provisions for extraordinary liabilities and charges","687500","expense","account.account_tag_financing","False","Dotations aux provisions exceptionnelles"
"pcg_6876","Appropriations to provisions for extraordinary diminutionin value","687600","expense","account.account_tag_financing","False","Dotations aux dépréciations exceptionnelles"
"pcg_691","Employee profit share","691000","expense","","False","Participation des salariés aux résultats"
"pcg_6951","Income tax due in France","695100","expense","","False","Impôts sur les bénéfices dus en France"
"pcg_6952","Additional contribution to income tax","695200","expense","","False","Contribution additionnelle à l'impôt sur les bénéfices"
"pcg_6954","Income tax due outside France","695400","expense","","False","Impôts sur les bénéfices dus à l'étranger"
"pcg_696","Supplementary company tax related to profit distributions","696000","expense","","False","Supplément d'impôt sur les sociétés lié aux distributions"
"pcg_6981","Group tax - Charges","698100","expense","","False","Intégration fiscale - Charges"
"pcg_6989","Group tax - Income","698900","expense","","False","Intégration fiscale - Produits"
"pcg_699","Income - Carry-back of losses","699000","expense","","False","Produits, Reports en arrière des déficits"
"pcg_7011","Finished products (or group) A","701100","income","account.account_tag_operating","False","Ventes de produits finis (ou groupe) A"
"pcg_7012","Finished products (or group) B","701200","income","account.account_tag_operating","False","Ventes de produits finis (ou groupe) B"
"pcg_702","Sales of semi-finished products","702000","income","account.account_tag_operating","False","Rabais, remises et ristournes sur ventes de produits intermédiaires"
"pcg_703","Sales of residual products","703000","income","account.account_tag_operating","False","Ventes de produits résiduels"
"pcg_7041","Works of category (or activity) A","704100","income","account.account_tag_operating","False","Ventes de travaux de catégorie (ou activité) A"
"pcg_7042","Works of category (or activity) B","704200","income","account.account_tag_operating","False","Ventes de travaux de catégorie (ou activité) B"
"pcg_705","Project studies","705000","income","account.account_tag_operating","False","Ventes d'études"
"pcg_706","Services supplied","706000","income","account.account_tag_operating","False","Ventes de prestations de services"
"pcg_7071","Goods for resale (or group) A","707100","income","account.account_tag_operating","False","Ventes de marchandises (ou groupe) A"
"pcg_7072","Goods for resale (or group) B","707200","income","account.account_tag_operating","False","Ventes de marchandises (ou groupe) B"
"pcg_7081","Income from services operated in the interest of personne","708100","income","account.account_tag_operating","False","Produits des services exploités dans l'intérêt du personnel"
"pcg_7082","Commission and brokerage","708200","income","account.account_tag_operating","False","Commissions et courtages"
"pcg_7083","Sundry rentals","708300","income","account.account_tag_operating","False","Locations diverses"
"pcg_7084","Personnel charged out","708400","income","account.account_tag_operating","False","Mise à disposition de personnel facturée"
"pcg_7085","Carriage and ancillary costs invoiced","708500","income","account.account_tag_operating","False","Ports et frais accessoires facturés"
"pcg_7086","Surplus on recovery of returnable packaging","708600","income","account.account_tag_operating","False","Bonis sur reprises d'emballages consignés"
"pcg_7087","Bonuses obtained from customers and sales premiums","708700","income","account.account_tag_operating","False","Bonifications obtenues des clients et primes sur ventes"
"pcg_7088","Other income from ancillary activities (eg. disposal of consumables)","708800","income","account.account_tag_operating","False","Autres produits d'activités annexes (cessions d'approvisionnements...)"
"pcg_7091","Sales of finished products","709100","income","account.account_tag_operating","False","Ventes de produits finis"
"pcg_7092","Sales of semi-finished products","709200","income","account.account_tag_operating","False","Rabais, remises et ristournes sur ventes de produits intermédiaires"
"pcg_7094","Sales rebates, discounts, allowances granted by the entity on work","709400","income","account.account_tag_operating","False","Rabais, remises et ristournes sur travaux"
"pcg_7095","Sales rebates, discounts, allowances granted by the entity on Project studies","709500","income","account.account_tag_operating","False","Rabais, remises et ristournes sur études"
"pcg_7096","Sales rebates, discounts, allowances granted by the entity on Services supplied","709600","income","account.account_tag_operating","False","Rabais, remises et ristournes sur prestations de services"
"pcg_7097","Sales rebates, discounts, allowances granted by the entity on Sales of goods for resale","709700","income","account.account_tag_operating","False","Rabais, remises et ristournes sur ventes de marchandises"
"pcg_7098","Sales rebates, discounts, allowances granted by the entity on Income from ancillary activities","709800","income","","False","Rabais, remises et ristournes sur produits des activités annexes"
"pcg_71331","Change in work in progress (goods) - Products in progress","713310","income","account.account_tag_operating","False","Variation des en-cours de production de biens - Produits en cours"
"pcg_71335","Change in work in progress (goods) - Works in progress","713350","income","account.account_tag_operating","False","Variation des en-cours de production de biens - Travaux en cours"
"pcg_71341","Change in work in progress (services) - Project studies in progress","713410","income","account.account_tag_operating","False","Variation des en-cours de production de services - Études en cours"
"pcg_71345","Change in work in progress (services) - Supply of services in progress","713450","income","account.account_tag_operating","False","Variation des en-cours de production de services - Prestations de services en cours"
"pcg_71351","Change in product stocks Semi-finished products","713510","income","account.account_tag_operating","False","Variation des stocks de produits intermédiaires"
"pcg_71355","Change in product stocks Finished products","713550","income","account.account_tag_operating","False","Variation des stocks de produits finis"
"pcg_71358","Change in product stocks Residual products","713580","income","account.account_tag_operating","False","Variation des stocks de produits résiduels"
"pcg_721","Own work capitalised - Intangible fixed assets","721000","income","account.account_tag_operating","False","Production immobilisée - Immobilisations incorporelles"
"pcg_722","Own work capitalised - Tangible fixed assets","722000","income","account.account_tag_operating","False","Production immobilisée - Immobilisations corporelles"
"pcg_74","Operating grants","740000","income","account.account_tag_operating","False","Subventions d'exploitation"
"pcg_7511","Royalties and licence fees for concessions, patents, licences, trade marks, processes, software","751100","income","account.account_tag_operating","False","Redevances pour concessions, brevets, licences, marques, procédés, logiciels"
"pcg_7516","Author and reproduction royalties","751600","income","account.account_tag_operating","False","Droits d'auteur et de reproduction"
"pcg_7518","Other royalties and similar assets","751800","income","account.account_tag_operating","False","Redevances pour autres droits et valeurs similaires"
"pcg_752","Revenues from buildings not allocated to professional activities","752000","income","account.account_tag_operating","False","Revenus des immeubles non affectés aux activités professionnelles"
"pcg_753","Directors fees and remuneration (eg. administrators, managers)","753000","income","account.account_tag_operating","False","Jetons de présence et rémunérations d'administrateurs, gérants.."
"pcg_754","Rebates from cooperatives (resulting from surpluses)","754000","income","account.account_tag_operating","False","Ristournes perçues des coopératives (provenant des excédents)"
"pcg_7551","Share of loss transferred (accounts of the managing entity)","755100","income","","False","Quote-part de perte transférée (comptabilité du gérant)"
"pcg_7555","Share of profit (accounts of non-managing partners/associates)","755500","income","","False","Quote-part de bénéfice attribuée (comptabilité des associés non-gérants)"
"pcg_758","Sundry current operating income","758000","income","account.account_tag_operating","False","Produits divers de gestion courante"
"pcg_7611","Income from long-term equity interests","761100","income","account.account_tag_financing","False","Revenus des titres de participation"
"pcg_7612","Trust income, result for the period","761200","income","","False","Produits de la fiducie, résultat de la période"
"pcg_7616","Income from other forms of participating interests","761600","income","account.account_tag_financing","False","Revenus sur autres formes de participation"
"pcg_7617","Income from debts receivable related to participating interests","761700","income","account.account_tag_financing","False","Revenus des créances rattachées à des participations"
"pcg_7621","Income from long-term investment securities","762100","income","account.account_tag_financing","False","Revenus des titres immobilisés"
"pcg_7626","Income from loans","762600","income","account.account_tag_financing","False","Revenus des prêts"
"pcg_7627","Income from capitalised debts receivable","762700","income","account.account_tag_financing","False","Revenus des créances immobilisées"
"pcg_7631","Income from commercial debts receivable","763100","income","account.account_tag_financing","False","Revenus des créances commerciales"
"pcg_7638","Income from sundry debts receivable","763800","income","account.account_tag_financing","False","Revenus des créances diverses"
"pcg_764","Income from short-term investment securities","764000","income","account.account_tag_financing","False","Revenus des valeurs mobilières de placement"
"pcg_765","Discounts obtained","765000","income","account.account_tag_financing","False","Escomptes obtenus"
"pcg_766","Exchange gains","766000","income","account.account_tag_financing","False","Gains de change"
"pcg_767","Net income on realisation of short-term investment securities","767000","income","account.account_tag_financing","False","Produits nets sur cessions de valeurs mobilières de placement"
"pcg_768","Other financial income","768000","income","account.account_tag_financing","False","Autres produits financiers"
"pcg_7711","Extraordinary income - Forfeits and penalties on purchases and sales","771100","income","account.account_tag_investing","False","Produits exceptionnels - Dédits et pénalités perçus sur achats et sur ventes"
"pcg_7713","Extraordinary income - Donations received","771300","income","account.account_tag_investing","False","Produits exceptionnels - Libéralités reçues"
"pcg_7714","Extraordinary income - Collection of debts receivable written off","771400","income","account.account_tag_investing","False","Produits exceptionnels - Rentrées sur créances amorties"
"pcg_7715","Extraordinary income - Deficit grants","771500","income","account.account_tag_investing","False","Produits exceptionnels - Subventions d'équilibre"
"pcg_7717","Extraordinary income - Tax allowances other than income tax","771700","income","account.account_tag_investing","False","Produits exceptionnels - Dégrèvements d'impôts autres qu'impôts sur les bénéfices"
"pcg_7718","Other extraordinary income on operating transactions","771800","income","account.account_tag_investing","False","Autres produits exceptionnels sur opérations de gestion"
"pcg_772","Extraordinary income on previous years (during the year only)","772000","income","","False","Produits exceptionnels sur exercices antérieurs (en cours d'exercice seulement)"
"pcg_7741","Transactions related to the constitution of the trust - transfer of elements","774100","income","","False","Opérations liées à la constitution de la fiducie - transfert des éléments"
"pcg_7742","Transactions related to the liquidation of the trust","774200","income","","False","Opérations liées à la liquidation de la fiducie"
"pcg_7751","Extraordinary income from asset realisation - Intangible fixed assets","775100","income","account.account_tag_investing","False","Produits exceptionnels des cessions d'éléments d'actif - Immobilisations incorporelles"
"pcg_7752","Extraordinary income from asset realisation - Tangible fixed assets","775200","income","account.account_tag_investing","False","Produits exceptionnels des cessions d'éléments d'actif - Immobilisations corporelles"
"pcg_7756","Extraordinary income from asset realisation - Financial fixed assets","775600","income","account.account_tag_investing","False","Produits exceptionnels des cessions d'éléments d'actif - Immobilisations financières"
"pcg_7758","Extraordinary income from asset realisation - Other asset components","775800","income","account.account_tag_investing","False","Produits exceptionnels des cessions d'éléments d'actif - Autres éléments d'actif"
"pcg_777","Extraordinary income - Share of investment grants transferred to profit or loss for the financial year","777000","income","account.account_tag_investing","False","Produits exceptionnels - Quote-part des subventions d'investissement virée au résultat de l'exercice"
"pcg_7781","Extraordinary income - Surpluses resulting from escalation clauses","778100","income","account.account_tag_investing","False","Produits exceptionnels - Bonis provenant de clauses d'indexation"
"pcg_7782","Extraordinary income - Prizes","778200","income","account.account_tag_investing","False","Produits exceptionnels - Lots"
"pcg_7783","Extraordinary income - Surpluses resulting from own shares and bonds bought back by the entity","778300","income","account.account_tag_investing","False","Produits exceptionnels - Bonis provenant du rachat par l'entreprise d'actions et d'obligations émises par elle-même"
"pcg_7788","Sundry extraordinary income","778800","income","account.account_tag_investing","False","Produits exceptionnels divers"
"pcg_7811","Depreciation of intangible and tangible fixed assets written back","781100","income","","False","Reprises sur amortissements des immobilisations incorporelles et corporelles"
"pcg_78111","Reversal of amortisation of intangible assets","781110","income","account.account_tag_operating","False","Reprises sur amortissements des immobilisations incorporelles"
"pcg_78112","Reversals of depreciation on tangible fixed assets","781120","income","account.account_tag_operating","False","Reprises sur amortissements des immobilisations corporelles"
"pcg_7815","Provisions for operating liabilities and charges written back","781500","income","account.account_tag_operating","False","Reprises sur provisions d'exploitation"
"pcg_7816","Provisions for diminution in value of intangible and tangible fixed assets written back","781600","income","","False","Reprises sur dépréciations des immobilisations incorporelles et corporelles"
"pcg_78161","Reversals of impairment of intangible assets","781610","income","account.account_tag_operating","False","Reprises sur dépréciations des immobilisations incorporelles"
"pcg_78162","Reversals of impairment of property, plant and equipment","781620","income","account.account_tag_operating","False","Reprises sur dépréciations des immobilisations corporelles"
"pcg_7817","Reversals of impairment of current assets","781700","income","","False","Reprises sur dépréciations des actifs circulants"
"pcg_78173","Reversals of impairment of current assets - Inventories and work in progress","781730","income","account.account_tag_operating","False","Reprises sur dépréciations des actifs circulants - Stocks et en-cours"
"pcg_78174","Reversals of impairment of current assets - Receivables","781740","income","account.account_tag_operating","False","Reprises sur dépréciations des actifs circulants - Créances"
"pcg_7865","Reversals of financial provisions","786500","income","account.account_tag_financing","False","Reprises sur provisions financières"
"pcg_78662","Reversals of impairment of financial assets","786620","income","account.account_tag_financing","False","Reprises sur dépréciations des immobilisations financières"
"pcg_78665","Reversals of impairment of marketable securities","786650","income","account.account_tag_financing","False","Reprises sur dépréciations des valeurs mobilières de placement"
"pcg_78725","Reversals of regulated provisions (fixed assets) - Accelerated depreciation","787250","income","account.account_tag_investing","False","Reprises sur provisions réglementées (immobilisations) - Amortissements dérogatoires"
"pcg_78726","Reversals of regulated provisions (fixed assets) - Special revaluation provision","787260","income","account.account_tag_investing","False","Reprises sur provisions réglementées (immobilisations) - Provision spéciale de réévaluation"
"pcg_78727","Reversals of regulated provisions (fixed assets) - Reinvested capital gains","787270","income","account.account_tag_investing","False","Reprises sur provisions réglementées (immobilisations) - Plus-values réinvesties"
"pcg_7873","Reversals of regulated provisions (stocks)","787300","income","account.account_tag_investing","False","Reprises sur provisions réglementées (stocks)"
"pcg_7874","Reversals of other regulated provisions","787400","income","account.account_tag_investing","False","Reprises sur autres provisions réglementées"
"pcg_7875","Reversals of exceptional provisions","787500","income","account.account_tag_investing","False","Reprises sur provisions exceptionnelles"
"pcg_7876","Reversals of exceptional depreciation","787600","income","account.account_tag_investing","False","Reprises sur dépréciations exceptionnelles"
"pcg_791","Transfers of operating expenses","791000","income","account.account_tag_operating","False","Transferts de charges d'exploitation"
"pcg_796","Transfers of financial charges","796000","income","account.account_tag_financing","False","Transferts de charges financières"
"pcg_797","Transfers of exceptional expenses","797000","income","account.account_tag_investing","False","Transferts de charges exceptionnelles"