"importId";"code";"parent_code";"name";"accountType.technicalTypeSelect";"reconcileOk";"company.importId";"compatibleAccounts";"useForPartnerBalance"
1;0;;"Chart of Account Root";"view";;1;;
2;"CL1_5";0;"Balance sheet accounts";"view";;1;;
3;"CL6_7";0;"Management accounts";"view";;1;;
4;"CL1";"CL1_5";"Capital accounts";"view";;1;;
5;"CL2";"CL1_5";"Property accounts";"view";;1;;
6;"CL3";"CL1_5";"Inventory accounts and in-progress";"view";;1;;
7;"CL4";"CL1_5";"Third party accounts";"view";;1;;
8;"CL5";"CL1_5";"Financial Accounts";"view";;1;;
9;"CL6";"CL6_7";"Expense Accounts";"view";;1;;
10;"CL7";"CL6_7";"Revenue Accounts";"view";;1;;
11;"CL8";0;"Special Accounts";"view";;1;;
12;10;"CL1";"Capital and reserves";"view";;1;;
13;101000;10;"Capital";"equity";;1;;
14;101100;101000;"Issued capital - uncalled";"equity";;1;;
15;101200;101000;"Capital subscribed - called unpaid";"equity";;1;;
16;101300;101000;"Capital subscribed - called paid";"equity";;1;;
17;101310;101300;"Part-unredeemed share capital";"equity";;1;;
18;101320;101300;"Amortized principal/depreciated capital";"equity";;1;;
19;101800;101000;"Subscribed capital subject to special regulations";"equity";;1;;
20;104000;10;"Premiums related to capital";"equity";;1;;
21;104100;104000;"Share premium";"equity";;1;;
22;104200;104000;"Merger premiums";"equity";;1;;
23;104300;104000;"Contribution premiums";"equity";;1;;
24;104400;104000;"Premium conversion of bonds into shares";"equity";;1;;
25;104500;104000;"Good Stock";"equity";;1;;
26;105000;10;"Revaluation";"equity";;1;;
27;105100;105000;"Special revaluation reserve";"equity";;1;;
28;105200;105000;"Voluntary revaluation reserve";"equity";;1;;
29;105300;105000;"Revaluation reserve";"equity";;1;;
30;105500;105000;"Unrealized surplus from the appreciation of assets/Revaluation Surplus (other legal transactions)";"equity";;1;;
31;105700;105000;"Other revaluation reserves in France";"equity";;1;;
32;105800;105000;"Other revaluation reserves in England";"equity";;1;;
33;106000;10;"Reserves";"equity";;1;;
34;106100;106000;"Legal Reserves";"equity";;1;;
35;106110;106100;"General statutory reserve";"equity";;1;;
36;106120;106100;"Long-term capital gain ";"equity";;1;;
37;106200;106000;"Restricted reserve";"equity";;1;;
38;106300;106000;"Statutory or contractual reserves";"equity";;1;;
39;106400;106000;"Special regulatory reserve";"equity";;1;;
40;106410;106400;"Long-term capital gain ";"equity";;1;;
41;106430;106400;"Reserves resulting from the granting of investment subsidies";"equity";;1;;
42;106480;106400;"Other special regulatory reserve";"equity";;1;;
43;106800;106000;"Other Reserves";"equity";;1;;
44;106810;106800;"self-insurance reserve";"equity";;1;;
45;106880;106800;"Various reserves";"equity";;1;;
46;107000;10;"Equity method evaluation difference";"equity";;1;;
47;108000;10;"Behalf of the operator";"equity";;1;;
48;109000;10;"Shareholders: issued capital - uncalled";"asset";;1;;
49;11;"CL1";"Retained earnings (credit or debit balance)";"view";;1;;
50;110000;11;"Retained earnings (balance)";"equity";;1;;
51;119000;11;"Retained earnings (debit balance)";"equity";;1;;
52;12;"CL1";"Profit for the year (profit or loss)";"view";;1;;
53;120000;12;"Profit for the year (earnings)";"equity";;1;;
54;129000;12;"Profit for the year (loss)";"equity";;1;;
55;13;"CL1";"Investment subsidies";"view";;1;;
56;131000;13;"Equipment Grants";"equity";;1;;
57;131100;131000;"State";"equity";;1;;
58;131200;131000;"Regions";"equity";;1;;
59;131300;131000;"Departements";"equity";;1;;
60;131400;131000;"municipalities";"equity";;1;;
61;131500;131000;"Public Sector";"equity";;1;;
62;131600;131000;"public enterprise";"equity";;1;;
63;131700;131000;"Businesses and private organizations";"equity";;1;;
64;131800;131000;"Other";"equity";;1;;
65;138000;13;"Other investment subsidies (same breakdown as Account 131)";"equity";;1;;
66;139000;13;"Investment subsidies included in the income statement";"equity";;1;;
67;139100;139000;"Equipments Subsidiaries";"equity";;1;;
68;139110;139100;"State";"equity";;1;;
69;139120;139100;"Regions";"equity";;1;;
70;139130;139100;"Departements";"equity";;1;;
71;139140;139100;"Commons";"equity";;1;;
72;139150;139100;"Public Sector";"equity";;1;;
73;139160;139100;"public enterprise";"equity";;1;;
74;139170;139100;"Businesses and private organizations";"equity";;1;;
75;139180;139100;"Other";"equity";;1;;
76;139800;139000;"Other investment subsidies (same breakdown as Account 1391)";"equity";;1;;
77;14;"CL1";"Regulated provisions";"view";;1;;
78;142000;14;"Regulated provisions relating to fixed assets";"equity";;1;;
79;142300;142000;"Provisions recovery of mineral deposits and petroleum";"equity";;1;;
80;142400;142000;"Provisions for investment (employee participation)";"equity";;1;;
81;143000;14;"Regulated provisions relating to inventories";"equity";;1;;
82;143100;143000;"Rise in prices";"equity";;1;;
83;143200;143000;"Fluctuation in prices";"equity";;1;;
84;144000;14;"Regulated provisions relating to other assets";"equity";;1;;
85;145000;14;"Depreciation allowances";"equity";;1;;
86;146000;14;"Special revaluation surplus reserve";"equity";;1;;
87;147000;14;"Capital gains reinvested";"equity";;1;;
88;148000;14;"Other regulated provisions";"equity";;1;;
89;15;"CL1";"Provisions";"view";;1;;
90;151000;15;"Provisions for risks";"provision";;1;;
91;151100;151000;"dispute and litigation reserve";"provision";;1;;
92;151200;151000;"Provisions for customer warranties";"provision";;1;;
93;151300;151000;"Provision for loses in futures markets";"provision";;1;;
94;151400;151000;"Reserve for fines and penalties";"provision";;1;;
95;151500;151000;"Reserve for foreign exchange losses";"provision";;1;;
96;151600;151000;"Provisions for losses on contracts";"provision";;1;;
97;151800;151000;"Other risk provisions";"provision";;1;;
98;153000;15;"Provisions for pensions and similar obligations";"provision";;1;;
99;154000;15;"Provisions for restructuring";"provision";;1;;
100;155000;15;"Provisions for taxes";"provision";;1;;
101;156000;15;"Provisions for renewal of fixed assets (concessionaires)";"provision";;1;;
102;157000;15;"Reserve for deferred charges";"provision";;1;;
103;157200;157000;"Provisions for major repairs or major overhauls";"provision";;1;;
104;158000;15;"Other provisions for charges";"provision";;1;;
105;158100;158000;"Provision for reclamation";"provision";;1;;
106;16;"CL1";"Debentures and similar debt";"view";;1;;
107;161000;16;"Convertible bonds";"debt";;1;;
108;163000;16;"Autres emprunts obligataires ";"debt";;1;;
109;164000;16;"Other bonds";"debt";;1;;
110;165000;16;"Deposits and guarantees received";"debt";;1;;
111;165100;165000;"Deposits";"debt";;1;;
112;165500;165000;"Deposits";"debt";;1;;
113;166000;16;"Employee profit participation";"debt";;1;;
114;166100;166000;"Blocked accounts";"debt";;1;;
115;166200;166000;"Participation Fund";"debt";;1;;
116;167000;16;"Loans and debt Special Terms";"debt";;1;;
117;167100;167000;"Issuing equity securities";"debt";;1;;
118;167400;167000;"Conditional advances the state";"debt";;1;;
119;167500;167000;"Participating loans";"debt";;1;;
120;168000;16;"Other loans and similar debts";"debt";;1;;
121;168100;168000;"Other loans";"debt";;1;;
122;168500;168000;"Annuities capitalized";"debt";;1;;
123;168700;168000;"Other liabilities";"debt";;1;;
124;168800;168000;"Accrued Interest";"debt";;1;;
125;168810;168800;"On convertible bonds";"debt";;1;;
126;168830;168800;"On other bonds debenture loans";"debt";;1;;
127;168840;168800;"Borrowings from credit institutions";"debt";;1;;
128;168850;168800;"Deposits received";"debt";;1;;
129;168860;168800;"On employee participation results";"debt";;1;;
130;168870;168800;"Borrowings on special terms";"debt";;1;;
131;168880;168800;"On other loans and similar debts";"debt";;1;;
132;169000;16;"Bond redemption premiums";"debt";;1;;
133;17;"CL1";"Liabilities to subsidiaries";"view";;1;;
134;171000;17;"Liabilities to subsidiaries (Group)";"debt";;1;;
135;174000;17;"Debt to equity investments (excluding Group)";"debt";;1;;
136;178000;17;"Debts related to joint ventures";"debt";;1;;
137;178100;178000;"Main";"debt";;1;;
138;178800;178000;"Accrued Interest";"debt";;1;;
139;18;"CL1";"Liaison accounts of institutions and ventures";"view";;1;;
140;181000;18;"Accounts Liaison institutions";"debt";;1;;
141;186000;18;"Goods and services exchanged between institutions (expense)";"debt";;1;;
142;187000;18;"Goods and services exchanged between businesses (products)";"debt";;1;;
143;188000;18;"Accounts Liaison ventures";"debt";;1;;
144;20;"CL2";"Intangible assets";"view";;1;;
145;201000;20;"Facility Fee";"immobilisation";;1;;
146;201100;201000;"Formation expenses";"immobilisation";;1;;
147;201200;201000;"Start-up costs";"immobilisation";;1;;
148;201210;201200;"Exploration expenses";"immobilisation";;1;;
149;201220;201200;"Advertising costs";"immobilisation";;1;;
150;201300;201000;"Capital increase expenses and miscellaneous transactions (mergers, conversions)";"immobilisation";;1;;
151;203000;20;"Costs of research and development";"immobilisation";;1;;
152;205000;20;"Concessions and similar rights, patents, licenses, trademarks, processes, software, similar rights and assets";"immobilisation";;1;;
153;206000;20;"Lease rights";"immobilisation";;1;;
154;207000;20;"Goodwill";"immobilisation";;1;;
155;208000;20;"Other intangible assets";"immobilisation";;1;;
156;21;"CL2";"Tangible assets";"view";;1;;
157;211000;21;"Land";"immobilisation";;1;;
158;211100;211000;"Unimproved";"immobilisation";;1;;
159;211200;211000;"Developed land";"immobilisation";;1;;
160;211300;211000;"Basements and cellars";"immobilisation";;1;;
161;211400;211000;"Lots of deposit";"immobilisation";;1;;
162;211410;211400;"Careers";"immobilisation";;1;;
163;211500;211000;"Unimproved";"immobilisation";;1;;
164;211510;211500;"Industrial building complexes (A, B, ...)";"immobilisation";;1;;
165;211550;211500;"Administrative and selling housing developments (A, B, ...)";"immobilisation";;1;;
166;211580;211500;"Other housing estates";"immobilisation";;1;;
167;211581;211580;"Allocated to business operations (A, B, ...)";"immobilisation";;1;;
168;211588;211580;"Assigned to non-business operations (A, B, ...)";"immobilisation";;1;;
169;211600;211000;"Order on capital account";"immobilisation";;1;;
170;212000;21;"Fixtures and land improvements (same breakdown as the total of 211)";"immobilisation";;1;;
171;213000;21;"Constructions";"immobilisation";;1;;
172;213100;213000;"Buildings";"immobilisation";;1;;
173;213110;213100;"Industrial building complexes (A, B, ...)";"immobilisation";;1;;
174;213150;213100;"Administrative and selling housing developments (A, B, ...)";"immobilisation";;1;;
175;213180;213100;"Other housing estates";"immobilisation";;1;;
176;213181;213180;"Allocated to business operations (A, B, ...)";"immobilisation";;1;;
177;213188;213180;"Assigned to non-business operations (A, B, ...)";"immobilisation";;1;;
178;213500;213000;"General facilities, fixtures and fittings of buildings (same breakdown as Account 2131)";"immobilisation";;1;;
179;213800;213000;"Infrastructure works";"immobilisation";;1;;
180;213810;213800;"Tract of land";"immobilisation";;1;;
181;213820;213800;"Assault Iron";"immobilisation";;1;;
182;213830;213800;"Waterways";"immobilisation";;1;;
183;213840;213800;"Dams";"immobilisation";;1;;
184;213850;213800;"Airfield runways";"immobilisation";;1;;
185;214000;21;"Buildings on land of another (same breakdown as Account 213)";"immobilisation";;1;;
186;215000;21;"Technical facilities equipment and tooling";"immobilisation";;1;;
187;215100;215000;"Specialized complex installations";"immobilisation";;1;;
188;215110;215100;"On own land";"immobilisation";;1;;
189;215140;215100;"On other land";"immobilisation";;1;;
190;215300;215000;"Facilities to specific character";"immobilisation";;1;;
191;215310;215300;"On own land";"immobilisation";;1;;
192;215340;215300;"On other land";"immobilisation";;1;;
193;215400;215000;"Industrial equipment";"immobilisation";;1;;
194;215500;215000;"Industrial Machinery";"immobilisation";;1;;
195;215700;215000;"Fixtures and fittings of industrial machinery and equipment";"immobilisation";;1;;
196;218000;21;"Other tangible assets";"immobilisation";;1;;
197;218100;218000;"General facilities, fixtures and fittings various";"immobilisation";;1;;
198;218200;218000;"Transportation equipment";"immobilisation";;1;;
199;218300;218000;"Office equipment and computer hardware";"immobilisation";;1;;
200;218400;218000;"Furniture";"immobilisation";;1;;
201;218500;218000;"Livestock";"immobilisation";;1;;
202;218600;218000;"Returnable packaging";"immobilisation";;1;;
203;22;"CL2";"Assets in concession";"view";;1;;
204;23;"CL2";"Assets under construction";"view";;1;;
205;231000;23;"Assets under construction";"immobilisation";;1;;
206;231200;231000;"Land";"immobilisation";;1;;
207;231300;231000;"Constructions";"immobilisation";;1;;
208;231500;231000;"Technical equipment industrial machinery and equipment";"immobilisation";;1;;
209;231800;231000;"Other tangible assets";"immobilisation";;1;;
210;232000;23;"Intangible assets under";"immobilisation";;1;;
211;237000;23;"Advances and prepayments of intangible assets";"immobilisation";;1;;
212;238000;23;"Advances and prepayments of fixed assets";"immobilisation";;1;;
213;238200;238000;"Land";"immobilisation";;1;;
214;238300;238000;"Construction";"immobilisation";;1;;
215;238500;238000;"Technical equipment industrial machinery and equipment";"immobilisation";;1;;
216;238800;238000;"Other tangible assets";"immobilisation";;1;;
217;25;"CL2";"Shares in affiliated undertakings and amounts receivable in affiliated enterprises";"view";;1;;
218;26;"CL2";"Investments and advances in subsidiaries";"view";;1;;
219;261000;26;"Equity";"immobilisation";;1;;
220;261100;261000;"Actions";"immobilisation";;1;;
221;261800;261000;"Other titles";"immobilisation";;1;;
222;262000;26;"Investments stated at equity";"immobilisation";;1;;
223;266000;26;"Forms of participation";"immobilisation";;1;;
224;267000;26;"Receivables from participations";"immobilisation";;1;;
225;267100;267000;"Receivables from affiliates (Group)";"immobilisation";;1;;
226;267400;267000;"Receivables from affiliates (excluding Group)";"immobilisation";;1;;
227;267500;267000;"Payments representing unfunded contributions (fundraising)";"immobilisation";;1;;
228;267600;267000;"Advances's consolidating";"immobilisation";;1;;
229;267700;267000;"Other receivables from participations";"immobilisation";;1;;
230;267800;267000;"Accrued Interest";"immobilisation";;1;;
231;268000;26;"Receivables from joint ventures";"immobilisation";;1;;
232;268100;268000;"Main";"immobilisation";;1;;
233;268800;268000;"Accrued Interest";"immobilisation";;1;;
234;269000;26;"Payments outstanding equity securities on an undischarged";"immobilisation";;1;;
235;27;"CL2";"Other financial assets";"view";;1;;
236;271000;27;"Other investments other than investment securities portfolio activity (property)";"immobilisation";;1;;
237;271100;271000;"Actions";"immobilisation";;1;;
238;271800;271000;"Other titles";"immobilisation";;1;;
239;272000;27;"Term investments (debt)";"immobilisation";;1;;
240;272100;272000;"Bonds";"immobilisation";;1;;
241;272200;272000;"Good";"immobilisation";;1;;
242;273000;27;"Investment securities portfolio activity (portfolio investments)";"immobilisation";;1;;
243;274000;27;"Loans";"immobilisation";;1;;
244;274100;274000;"Equity loans";"immobilisation";;1;;
245;274200;274000;"Loans to associates";"immobilisation";;1;;
246;274300;274000;"Staff loans";"immobilisation";;1;;
247;274800;274000;"Other loans";"immobilisation";;1;;
248;275000;27;"Deposits and guarantees paid";"immobilisation";;1;;
249;275100;275000;"Deposits";"immobilisation";;1;;
250;275500;275000;"Deposits";"immobilisation";;1;;
251;276000;27;"Other long term receivables";"immobilisation";;1;;
252;276100;276000;"Other receivables";"immobilisation";;1;;
253;276800;276000;"Accrued Interest";"immobilisation";;1;;
254;276820;276800;"On investment securities (debt)";"immobilisation";;1;;
255;276840;276800;"Loan";"immobilisation";;1;;
256;276850;276800;"On deposits and bonds";"immobilisation";;1;;
257;276880;276800;"Various credit";"immobilisation";;1;;
258;277000;27;"Own shares or own shares";"immobilisation";;1;;
259;277100;277000;"Own shares or own shares";"immobilisation";;1;;
260;277200;277000;"Own shares or own shares in the cancellation";"immobilisation";;1;;
261;279000;27;"Payments outstanding on an undischarged term investments";"immobilisation";;1;;
262;28;"CL2";"Amortization of capital assets";"view";;1;;
263;280000;28;"Amortization of intangible assets";"immobilisation";;1;;
264;280100;280000;"Expenses (same breakdown as the account 201)";"immobilisation";;1;;
265;280300;280000;"Costs of research and development";"immobilisation";;1;;
266;280500;280000;"Concessions and similar rights, patents, licenses, software, similar rights and assets";"immobilisation";;1;;
267;280700;280000;"Goodwill";"immobilisation";;1;;
268;280800;280000;"Other intangible assets";"immobilisation";;1;;
269;281000;28;"Depreciation of fixed assets";"immobilisation";;1;;
270;281100;281000;"Lots of deposit";"immobilisation";;1;;
271;281200;281000;"Fixtures and fittings of land (same breakdown as the account 212)";"immobilisation";;1;;
272;281300;281000;"Structures (same breakdown as the account 213)";"immobilisation";;1;;
273;281400;281000;"Buildings on land of another (same breakdown as Account 214)";"immobilisation";;1;;
274;281500;281000;"Industrial machinery and equipment installations (same breakdown as Account 215)";"immobilisation";;1;;
275;281800;281000;"Other intangible assets (same breakdown as the account 218)";"immobilisation";;1;;
276;282000;28;"Depreciation of fixed assets in concession";"immobilisation";;1;;
277;29;"CL2";"Impairment of assets";"view";;1;;
278;290000;29;"Impairment of intangible assets";"immobilisation";;1;;
279;290500;290000;"Marks, processes, rights and similar values";"immobilisation";;1;;
280;290600;290000;"Lease rights";"immobilisation";;1;;
281;290700;290000;"Goodwill";"immobilisation";;1;;
282;290800;290000;"Other intangible assets";"immobilisation";;1;;
283;291000;29;"Impairment of fixed assets (same breakdown as the account 21)";"immobilisation";;1;;
284;291100;291000;"Land (other than land of deposit)";"immobilisation";;1;;
285;292000;29;"Impairment of fixed assets in concession";"immobilisation";;1;;
286;293000;29;"Impairment of assets under";"immobilisation";;1;;
287;293100;293000;"Assets under construction";"immobilisation";;1;;
288;293200;293000;"Intangible assets under";"immobilisation";;1;;
289;296000;29;"Impairment of investments and advances to subsidiaries";"immobilisation";;1;;
290;296100;296000;"Equity";"immobilisation";;1;;
291;296600;296000;"Forms of participation";"immobilisation";;1;;
292;296700;296000;"Receivables from affiliates (same breakdown as the 267)";"immobilisation";;1;;
293;296800;296000;"Receivables from associated companies (same breakdown as Account 268)";"immobilisation";;1;;
294;297000;29;"Impairment of other investments";"immobilisation";;1;;
295;297100;297000;"Other investments other than investment securities portfolio of activity - property rights (breakdown: 271)";"immobilisation";;1;;
296;297200;297000;"Investment securities - debt securities (same breakdown as Account 272)";"immobilisation";;1;;
297;297300;297000;"Investment securities portfolio activity";"immobilisation";;1;;
298;297400;297000;"Loans (same breakdown as Account 274)";"immobilisation";;1;;
299;297500;297000;"Deposits and guarantees paid (same breakdown as the account 275)";"immobilisation";;1;;
300;297600;297000;"Other long term receivables (same breakdown as Account 276)";"immobilisation";;1;;
301;31;"CL3";"Raw materials (and delivery)";"view";;1;;
302;311000;31;"Material (or group) A";"currentAsset";;1;;
303;312000;31;"Material (or group) B";"currentAsset";;1;;
304;317000;31;"Supplies A, B, C, ..";"currentAsset";;1;;
305;32;"CL3";"Other supplies";"view";;1;;
306;321000;32;"Consumables";"currentAsset";;1;;
307;321100;321000;"Material (or group) C";"currentAsset";;1;;
308;321200;321000;"Material (or group) D";"currentAsset";;1;;
309;322000;32;"Consumables";"currentAsset";;1;;
310;322100;322000;"Fuels";"currentAsset";;1;;
311;322200;322000;"Cleaning Products";"currentAsset";;1;;
312;322300;322000;"Shop Supplies and plant";"currentAsset";;1;;
313;322400;322000;"Store supplies";"currentAsset";;1;;
314;322500;322000;"Office Supplies";"currentAsset";;1;;
315;326000;32;"Packaging";"currentAsset";;1;;
316;326100;326000;"Packaging waste";"currentAsset";;1;;
317;326500;326000;"Returnable packaging unidentifiable";"currentAsset";;1;;
318;326700;326000;"Mixed-use packaging";"currentAsset";;1;;
319;33;"CL3";"In-process goods";"view";;1;;
320;331000;33;"Products in";"currentAsset";;1;;
321;331100;331000;"Product in P 1";"currentAsset";;1;;
322;331200;331000;"Product in P 2";"currentAsset";;1;;
323;335000;33;"Work in progress";"currentAsset";;1;;
324;335100;335000;"Work in Progress T 1";"currentAsset";;1;;
325;335200;335000;"Work in Progress T 2";"currentAsset";;1;;
326;34;"CL3";"In-process services";"view";;1;;
327;341000;34;"Ongoing Studies";"currentAsset";;1;;
328;341100;341000;"Ongoing Studies E 1";"currentAsset";;1;;
329;341200;341000;"Ongoing studies E 2";"currentAsset";;1;;
330;345000;34;"Services being";"currentAsset";;1;;
331;345100;345000;"Services S 1";"currentAsset";;1;;
332;345200;345000;"Services S 2";"currentAsset";;1;;
333;35;"CL3";"Product Stocks";"view";;1;;
334;351000;35;"Intermediates";"currentAsset";;1;;
335;351100;351000;"Intermediate products (or group) A";"currentAsset";;1;;
336;351200;351000;"Intermediate products (or group) B";"currentAsset";;1;;
337;355000;35;"Finished Products";"currentAsset";;1;;
338;355100;355000;"Finished goods (or group) A";"currentAsset";;1;;
339;355200;355000;"Finished goods (or group) B";"currentAsset";;1;;
340;358000;35;"Residual products (or material recovery)";"currentAsset";;1;;
341;358100;358000;"Waste";"currentAsset";;1;;
342;358500;358000;"Garbage";"currentAsset";;1;;
343;358600;358000;"Materials recovery";"currentAsset";;1;;
344;36;"CL3";"Stocks from capital";"view";;1;;
345;37;"CL3";"Merchandise inventories";"view";;1;;
346;371000;37;"Goods (or group) A";"currentAsset";;1;;
347;372000;37;"Goods (or group) B";"currentAsset";;1;;
348;38;"CL3";"Inventory en route";"view";;1;;
349;39;"CL3";"Impairment of inventory and WIP";"view";;1;;
350;391000;39;"Impairment of raw materials (supplies)";"currentAsset";;1;;
351;391100;391000;"Subjects (or group) A";"currentAsset";;1;;
352;391200;391000;"Material (or group) B";"currentAsset";;1;;
353;391700;391000;"Supplies A, B, C, ..";"currentAsset";;1;;
354;392000;39;"Impairment of other supplies";"currentAsset";;1;;
355;392100;392000;"Consumables (same breakdown as the account 321)";"currentAsset";;1;;
356;392200;392000;"Consumables (same breakdown as the account 322)";"currentAsset";;1;;
357;392600;392000;"Packaging (same breakdown as the account 326)";"currentAsset";;1;;
358;393000;39;"Impairment of in-process goods";"currentAsset";;1;;
359;393100;393000;"Products in (same breakdown as Account 331)";"currentAsset";;1;;
360;393500;393000;"Work in progress (same breakdown as the account 335)";"currentAsset";;1;;
361;394000;39;"Impairment of in-process services";"currentAsset";;1;;
362;394100;394000;"Ongoing studies (same breakdown as the account 341)";"currentAsset";;1;;
363;394500;394000;"Services in progress (same breakdown as Account 345)";"currentAsset";;1;;
364;395000;39;"Impairment of inventories of";"currentAsset";;1;;
365;395100;395000;"Intermediate products (same breakdown as the account 351)";"currentAsset";;1;;
366;395500;395000;"Finished goods (same breakdown as the account 355)";"currentAsset";;1;;
367;397000;39;"Provisions for depreciation of stocks of goods";"currentAsset";;1;;
368;397100;397000;"Goods (or group) A";"currentAsset";;1;;
369;397200;397000;"Goods (or group) B";"currentAsset";;1;;
370;40;"CL4";"Trade accounts payable";"view";;1;;
371;400000;40;"Trade accounts payable";"payable";"true";1;;
372;401;40;"Suppliers";"payable";"true";1;;"true"
373;401100;401;"Suppliers - Purchases of goods and services";"payable";"true";1;"411100|411700|416000";"true"
374;401700;401;"Suppliers - Holdbacks";"payable";"true";1;"411100|411700|416000";"true"
375;403000;40;"Payable - Notes Payable";"payable";"true";1;;
376;404000;40;"Fixed asset suppliers";"payable";"true";1;;
377;404100;404000;"Suppliers - Purchases of capital assets";"payable";"true";1;;
378;404700;404000;"Suppliers of capital - Holdbacks";"payable";"true";1;;
379;405000;40;"Suppliers of capital - Notes Payable";"payable";"true";1;;
380;408000;40;"Suppliers - Invoices not received";"payable";"true";1;;
381;408100;408000;"Suppliers";"payable";"true";1;;
382;408400;408000;"Fixed asset suppliers";"payable";"true";1;;
383;408800;408000;"Suppliers - Accrued interest";"payable";"true";1;;
384;409;40;"Receivables from suppliers";"payable";;1;;
385;409100;409;"Suppliers - Advances and prepayments";"currentAsset";"true";1;;
386;409600;409;"Suppliers - Claims for packaging and equipment to make";"currentAsset";"true";1;;
387;409700;409;"Suppliers - Other assets";"currentAsset";"true";1;;
388;409710;409700;"Providers operating";"currentAsset";"true";1;;
389;409740;409700;"Fixed asset suppliers";"currentAsset";"true";1;;
390;409800;409;"Discounts, rebates, discounts available and other assets not yet received";"currentAsset";"true";1;;
391;41;"CL4";"Accounts receivable";"view";;1;;
392;410000;41;"Accounts receivable";"receivable";"true";1;;
393;411;41;"Customer";"receivable";"true";1;;"true"
394;411100;411;"Customers - Sales of goods or services";"receivable";"true";1;"401100|401700|416000";"true"
395;411700;411;"Customer - Holdbacks";"receivable";"true";1;"401100|401700|416000";"true"
396;413000;41;"Customers - Accounts Receivable";"receivable";;1;;
397;416000;41;"Doubtful or disputed";"receivable";"true";1;"401100|401700|411100|411700";"true"
398;418000;41;"Customers - unbilled";"receivable";"true";1;;
399;418100;418000;"Customer - Unbilled";"receivable";"true";1;;
400;418800;418000;"Customer - Accrued interest";"receivable";"true";1;;
401;419000;41;"Customer prepayments";"receivable";"true";1;;"true"
402;419100;419000;"Customer - Advances received on orders";"debt";"true";1;;"true"
403;419600;419000;"Customer - Debts for returnable packaging and material";"debt";"true";1;;"true"
404;419700;419000;"Customer - Other assets";"debt";"true";1;;"true"
405;419800;419000;"Rebates, discounts, rebates and other funds to grant to establish";"debt";"true";1;;"true"
406;42;"CL4";"Personnel and related accounts";"view";;1;;
407;421000;42;"Personnel - Compensation due";"debt";;1;;
408;422000;42;"Works of establishment";"debt";;1;;
409;424000;42;"Employee profit participation";"debt";;1;;
410;424600;424000;"Special reserve";"debt";;1;;
411;424800;424000;"Current accounts";"debt";;1;;
412;425000;42;"People – Advances and prepayment";"receivable";;1;;
413;426000;42;"Staff - Deposits";"debt";;1;;
414;427000;42;"Staff - Objections";"debt";;1;;
415;428000;42;"Staff - Accounts payable and accruals";"debt";;1;;
416;428200;428000;"Accrued liabilities for vacation pay";"debt";;1;;
417;428400;428000;"Debts accrued for employee profit sharing results";"debt";;1;;
418;428600;428000;"Other accrued liabilities";"debt";;1;;
419;428700;428000;"Accrued income";"receivable";;1;;
420;43;"CL4";"Social Security and other social agencies";"view";;1;;
421;431000;43;"Social Security";"debt";;1;;
422;437000;43;"Other social agencies";"debt";;1;;
423;438000;43;"Social organizations - Accrued expenses and accrued income";"debt";;1;;
424;438200;438000;"Payroll tax on holiday pay";"debt";;1;;
425;438600;438000;"Other accrued liabilities";"debt";;1;;
426;438700;438000;"Accrued income";"receivable";;1;;
427;44;"CL4";"State and other public";"view";;1;;
428;441000;44;"State - Grants receivable";"receivable";;1;;
429;441100;441000;"Investment subsidies";"receivable";;1;;
430;441700;441000;"Operating subsidies";"receivable";;1;;
431;441800;441000;"Matching grants";"receivable";;1;;
432;441900;441000;"Advances on grants";"receivable";;1;;
433;442000;44;"State-Taxes recoverable from third parties";"tax";;1;;
434;442400;442000;"Bond";"tax";;1;;
435;442500;442000;"Related";"tax";;1;;
436;443000;44;"Special operations with the State, public authorities, international agencies";"tax";;1;;
437;443100;443000;"Sovereign debt resulting from the elimination of the rule of one-month delay in VAT";"receivable";;1;;
438;443800;443000;"Accrued interest on debt on the accounts 4431";"tax";;1;;
439;444000;44;"State - Income taxes";"tax";;1;;
440;445000;44;"State - Taxes on turnover";"tax";;1;;
441;445200;445000;"Intra-Community VAT payable";"tax";;1;;
442;445201;445000;"Intra-Community VAT payable 19.6%";"tax";;1;;
443;445202;445000;"Intra-Community VAT payable 5.5%";"tax";;1;;
444;445203;445000;"current accounts";"tax";;1;;
445;445500;445000;"People - Advances";"tax";;1;;
446;445510;445500;"VAT to be disbursed";"tax";;1;;
447;445511;445510;"VAT N to be disbursed (19.6%)";"tax";;1;;
448;445512;445510;"VAT R1 to be disbursed (7%)";"tax";;1;;
449;445513;445510;"VAT R2 to be disbursed (5.5%)";"tax";;1;;
450;445514;445510;"VAT to be disbursed (other rate : U...)";"tax";;1;;
451;445580;445500;"Similar taxes to VAT";"tax";;1;;
452;445600;445000;"Taxes on turnover deductible";"tax";;1;;
453;445620;445600;"VAT on fixed assets";"tax";;1;;
454;445630;445600;"VAT transferred by other companies";"tax";;1;;
455;445660;445600;"VAT on other goods and services";"tax";;1;;
456;445662;445600;"Intra-deductible VAT";"tax";;1;;
457;445670;445600;"VAT credit to postpone";"tax";;1;;
458;445680;445600;"Similar taxes to VAT";"tax";;1;;
459;445700;445000;"Tax revenues collected by the company";"tax";;1;;
460;445710;445700;"VAT collected";"tax";;1;;
461;445711;445710;"VAT N collected 19.6%";"tax";;1;;
462;445712;445710;"VAT R1 collected 7%";"tax";;1;;
463;445713;445710;"VAT R2 collected 5.5%";"tax";;1;;
464;445714;445710;"VAT collection (other rate : U …)";"tax";;1;;
465;445780;445700;"Similar taxes to VAT";"tax";;1;;
466;445800;445000;"Taxes on turnover to regulate or pending";"tax";;1;;
467;445810;445800;"Installments - Simplified tax";"tax";;1;;
468;445820;445800;"Installments - Package Plan";"tax";;1;;
469;445830;445800;"Reimbursement of taxes on turnover requested";"tax";;1;;
470;445840;445800;"VAT recovered in advance";"tax";;1;;
471;445860;445800;"Taxes on sale invoices not received";"tax";;1;;
472;445870;445800;"Taxes on sale invoices to determine";"tax";;1;;
473;446000;44;"Secured bonds";"tax";;1;;
474;447000;44;"Other taxes, fees and similar payments";"tax";;1;;
475;448000;44;"State - Accrued expenses and accrued income";"tax";;1;;
476;448200;448000;"Tax burden on holiday pay";"tax";;1;;
477;448600;448000;"Accruals";"tax";;1;;
478;448700;448000;"Accrued income";"tax";;1;;
479;449000;44;"Emission allowances to be returned to the State";"tax";;1;;
480;45;"CL4";"Group and associates";"view";;1;;
481;451000;45;"Group";"receivable";;1;;
482;455000;45;"Associates - Current Account";"receivable";;1;;
483;455100;455000;"Main";"receivable";;1;;
484;455800;455000;"Accrued Interest";"receivable";;1;;
485;456000;45;"Associate - Capital transactions";"receivable";;1;;
486;456100;456000;"Associate - Accounts contribution in society";"receivable";;1;;
487;456110;456100;"Contributions in kind";"receivable";;1;;
488;456150;456100;"Cash contributions";"receivable";;1;;
489;456200;456000;"Contributors - Called up capital, unpaid";"receivable";;1;;
490;456210;456200;"Shareholders - Capital subscribed and called, unpaid";"receivable";;1;;
491;456250;456200;"Associates - Called up capital, unpaid";"receivable";;1;;
492;456300;456000;"Associates - Payments received on capital increase";"receivable";;1;;
493;456400;456000;"Associates - Advance payments";"receivable";;1;;
494;456600;456000;"Shareholders failed";"receivable";;1;;
495;456700;456000;"Associate - Capital repayment";"receivable";;1;;
496;457000;45;"Shareholders - Dividends payable";"debt";;1;;
497;458000;45;"Associates - joint ventures and GIE";"receivable";;1;;
498;458100;458000;"Current Operations";"receivable";;1;;
499;458800;458000;"Accrued Interest";"receivable";;1;;
500;46;"CL4";"Sundry debtors and sundry creditors";"view";;1;;
501;462000;46;"Receivables from sale of property";"receivable";;1;;
502;464000;46;"Debt related to acquisition of investment securities";"debt";;1;;
503;465000;46;"Receivables from sale of marketable securities";"receivable";;1;;
504;467000;46;"Other accounts receivable or payable";"view";"true";1;;
505;468000;46;"Miscellaneous - Accrued expenses and accrued income";"receivable";;1;;
506;468600;468000;"Accruals";"debt";;1;;
507;468700;468000;"Accrued income";"receivable";;1;;
508;47;"CL4";"Prepayments or waiting";"view";;1;;
509;471000;47;"Suspense Accounts 1";"receivable";;1;;
510;472000;47;"Suspense accounts 2";"receivable";;1;;
511;473000;47;"Suspense accounts 3";"receivable";;1;;
512;474000;47;"Suspense accounts 4";"receivable";;1;;
513;475000;47;"Suspense accounts 5";"receivable";;1;;
514;476000;47;"Translation differences - ASSETS";"receivable";;1;;
515;476100;476000;"Decrease in receivables";"receivable";;1;;
516;476200;476000;"Increase in payables";"receivable";;1;;
517;476800;476000;"Differences offset by hedging";"receivable";;1;;
518;477000;47;"Translation differences - Liabilities";"debt";;1;;
519;477100;477000;"Increase in receivables";"debt";;1;;
520;477200;477000;"Decrease in debt";"debt";;1;;
521;477800;477000;"Differences offset by hedging";"debt";;1;;
522;478000;47;"Other transitory accounts";"view";;1;;
523;48;"CL4";"Accruals";"view";;1;;
524;481000;48;"Accrued Deferred";"receivable";;1;;
525;481600;481000;"Issue costs of borrowings";"receivable";;1;;
526;486000;48;"Prepaid expenses";"receivable";;1;;
527;487000;48;"Deferred income";"debt";;1;;
528;488000;48;"Accounts of periodic distribution of income and expense";"view";;1;;
529;488600;488000;"Charges";"debt";;1;;
530;488700;488000;"Products";"receivable";;1;;
531;489000;48;"Emission allowances allocated by the State";"receivable";;1;;
532;49;"CL4";"Impairment of accounts of others";"view";;1;;
533;491000;49;"Impairment of client accounts";"debt";;1;;
534;495000;49;"Depreciation of the group and associates";"debt";;1;;
535;495100;495000;"Group accounts";"debt";;1;;
536;495500;495000;"Current accounts of shareholders";"debt";;1;;
537;495800;495000;"Joint ventures and GIE";"debt";;1;;
538;496000;49;"Impairment of sundry debtors";"receivable";;1;;
539;496200;496000;"Receivables from sale of property";"receivable";;1;;
540;496500;496000;"Receivables from sale of marketable securities";"receivable";;1;;
541;496700;496000;"Other accounts receivable";"receivable";;1;;
542;50;"CL5";"Marketable securities";"view";;1;;
543;501000;50;"Shares in affiliated companies";"cash";;1;;
544;502000;50;"Treasury shares";"cash";;1;;
545;503000;50;"Actions";"cash";;1;;
546;503100;503000;"Listed securities";"cash";;1;;
547;503500;503000;"Unlisted";"cash";;1;;
548;504000;50;"Other securities conferring the right of ownership";"cash";;1;;
549;505000;50;"Bonds and notes issued by the company and purchased by it";"cash";;1;;
550;506000;50;"Bonds";"cash";;1;;
551;506100;506000;"Listed securities";"cash";;1;;
552;506500;506000;"Unlisted";"cash";;1;;
553;507000;50;"Treasury bills and certificates of deposit in the short term";"cash";;1;;
554;508000;50;"Other marketable securities and other similar debts";"cash";;1;;
555;508100;508000;"Other securities";"cash";;1;;
556;508200;508000;"Warrants";"cash";;1;;
557;508800;508000;"Accrued interest on bonds, bills and similar securities";"cash";;1;;
558;509000;50;"Payments outstanding on marketable securities uncleared";"cash";;1;;
559;51;"CL5";"Banks and similar financial institutions";"view";;1;;
560;511000;51;"Items for collection";"cash";;1;;
561;511100;511000;"Coupons due for collection";"cash";;1;;
562;511200;511000;"Cheque cashing";"cash";;1;;
563;511300;511000;"Collection items";"cash";;1;;
564;511400;511000;"Bills discounting";"cash";;1;;
565;511500;511000;"Credit card cashed";"cash";;1;;
566;512;51;"Banks";"cash";;1;;
567;512100;512;"Accounts in national currency";"cash";;1;;
568;512400;512;"Currency Accounts";"cash";;1;;
569;514000;51;"Giro";"cash";;1;;
570;515000;51;"Treasury funds and public institutions";"cash";;1;;
571;516000;51;"Brokerage firms";"cash";;1;;
572;517000;51;"Other financial institutions";"cash";;1;;
573;518000;51;"Accrued Interest";"cash";;1;;
574;518100;518000;"Accrued interest payable";"cash";;1;;
575;518800;518000;"Accrued interest receivable";"cash";;1;;
576;519000;51;"Bank overdrafts";"cash";;1;;
577;519100;519000;"Credit mobilization of commercial debt (CMCC)";"cash";;1;;
578;519300;519000;"Mobilization of claims arising abroad";"cash";;1;;
579;519800;519000;"Accrued interest on bank overdrafts";"cash";;1;;
580;52;"CL5";"Cash instruments";"view";;1;;
581;53;"CL5";"Fund";"view";;1;;
582;531000;53;"Box office";"cash";;1;;
583;531100;531000;"Cash in national currency";"cash";;1;;
584;531400;531000;"Fund currency";"cash";;1;;
585;532000;53;"Fund branch (or factory) A";"cash";;1;;
586;533000;53;"Fund branch (or factory) B";"cash";;1;;
587;54;"CL5";"Imprest accounts and credentials";"view";;1;;
588;58;"CL5";"Internal transfers";"view";;1;;
589;580100;58;"Internal transfers";"cash";;1;;
590;580200;58;"Cashier closure differences";"cash";;1;;
591;580300;58;"Payment variances";"cash";;1;;
592;59;"CL5";"Impairment of financial accounts";"view";;1;;
593;590000;59;"Impairment of marketable securities";"cash";;1;;
594;590300;59;"Actions";"cash";;1;;
595;590400;59;"Other securities conferring the right of ownership";"cash";;1;;
596;590600;59;"Bonds";"cash";;1;;
597;590800;59;"Other investment securities and related receivables (provisions)";"cash";;1;;
598;60;"CL6";"Purchases (except 603)";"view";;1;;
599;601000;60;"Stored purchase - Raw (and supplies)";"charge";;1;;
600;601100;601000;"Subjects (or group) A";"charge";;1;;
601;601200;601000;"Material (or group) B";"charge";;1;;
602;601700;601000;"Supplies A, B, C, ..";"charge";;1;;
603;602000;60;"Stored purchase - Other supplies";"charge";;1;;
604;602100;602000;"Consumables";"charge";;1;;
605;602110;602100;"Material (or group) C";"charge";;1;;
606;602120;602100;"Material (or group) D";"charge";;1;;
607;602200;602000;"Consumables";"charge";;1;;
608;602210;602200;"Fuels";"charge";;1;;
609;602220;602200;"Cleaning Products";"charge";;1;;
610;602230;602200;"Shop Supplies and factory";"charge";;1;;
611;602240;602200;"Store supplies";"charge";;1;;
612;602250;602200;"Office Supplies";"charge";;1;;
613;602600;602000;"Packaging";"charge";;1;;
614;602610;602600;"Packaging waste";"charge";;1;;
615;602650;602600;"Returnable packaging unidentifiable";"charge";;1;;
616;602670;602600;"Mixed-use packaging";"charge";;1;;
617;603000;60;"Changes in inventories (supplies and goods)";"charge";;1;;
618;603100;603000;"Changes in inventories of raw materials (supplies)";"charge";;1;;
619;603200;603000;"Change in stocks of other supplies";"charge";;1;;
620;603700;603000;"Changes in inventories of goods";"charge";;1;;
621;604000;60;"Purchases of studies and services";"charge";;1;;
622;605000;60;"Purchases of equipment and work equipment";"charge";;1;;
623;606000;60;"Non stored purchase of materials and supplies";"charge";;1;;
624;606100;606000;"Non-storable supplies (water, energy ...)";"charge";;1;;
625;606300;606000;"Maintenance supplies and small equipment";"charge";;1;;
626;606400;606000;"Administrative supplies";"charge";;1;;
627;606800;606000;"Other materials and supplies";"charge";;1;;
628;607000;60;"Purchases of goods";"charge";;1;;
629;607100;607000;"Commodity (or group) A";"charge";;1;;
630;607200;607000;"Commodity (or group) B";"charge";;1;;
631;608000;60;"Incidentals included purchase";"charge";;1;;
632;609000;60;"Discounts, rebates and discounts available on purchase";"charge";;1;;
633;609100;609000;"- raw materials (supplies)";"charge";;1;;
634;609200;609000;"- other supplies stored";"charge";;1;;
635;609400;609000;"- studies and services";"charge";;1;;
636;609500;609000;"- materials, equipment and work";"charge";;1;;
637;609600;609000;"- non-stock supplies";"charge";;1;;
638;609700;609000;"- Merchandise";"charge";;1;;
639;609800;609000;"Rebates, discounts and rebates Unrestricted";"charge";;1;;
640;61;"CL6";"Outdoor Services";"view";;1;;
641;611000;61;"Subcontracting";"charge";;1;;
642;612000;61;"Leasing charges";"charge";;1;;
643;612200;612000;"Equipment leasing";"charge";;1;;
644;612500;612000;"Property leasing";"charge";;1;;
645;613000;61;"Rentals";"charge";;1;;
646;613200;613000;"Property rentals";"charge";;1;;
647;613500;613000;"Real estate rentals";"charge";;1;;
648;613600;613000;"Malis on packaging";"charge";;1;;
649;614000;61;"Charges and condominium";"charge";;1;;
650;615000;61;"Maintenance and repairs";"charge";;1;;
651;615200;615000;"- on property";"charge";;1;;
652;615500;615000;"- on movable";"charge";;1;;
653;615600;615000;"Maintenance";"charge";;1;;
654;616000;61;"Insurance Premiums";"charge";;1;;
655;616100;616000;"Casualty";"charge";;1;;
656;616200;616000;"Compulsory insurance building damage";"charge";;1;;
657;616300;616000;"Transportation Insurance";"charge";;1;;
658;616360;616300;"Transport insurance on purchase";"charge";;1;;
659;616370;616300;"Transportsur insurance sale";"charge";;1;;
660;616380;616300;"Transport insurance on other property";"charge";;1;;
661;616400;616000;"Operating Risks";"charge";;1;;
662;616500;616000;"Insolvent customers";"charge";;1;;
663;617000;61;"Research and Studies";"charge";;1;;
664;618000;61;"Miscellaneous";"charge";;1;;
665;618100;618000;"General Documentation";"charge";;1;;
666;618300;618000;"Technical Documentation";"charge";;1;;
667;618500;618000;"Expenses of conferences, seminars, conferences";"charge";;1;;
668;619000;61;"Discounts, rebates and discounts on services obtained outside";"charge";;1;;
669;62;"CL6";"Other external services";"view";;1;;
670;621000;62;"Personnel from outside the company";"charge";;1;;
671;621100;621000;"Temporary Staff";"charge";;1;;
672;621400;621000;"Staff seconded or loaned to the company";"charge";;1;;
673;622000;62;"Intermediary fees and fees";"charge";;1;;
674;622100;622000;"And brokerage commissions on purchase";"charge";;1;;
675;622200;622000;"Commission and brokerage on sale";"charge";;1;;
676;622400;622000;"Remuneration Freight";"charge";;1;;
677;622500;622000;"Factoring Compensation";"charge";;1;;
678;622600;622000;"Fees";"charge";;1;;
679;622700;622000;"Legal fees and litigation";"charge";;1;;
680;622800;622000;"Miscellaneous";"charge";;1;;
681;623000;62;"Advertising, publishing, public relations";"charge";;1;;
682;623100;623000;"Ads and inserts";"charge";;1;;
683;623200;623000;"Samples";"charge";;1;;
684;623300;623000;"Fairs and exhibitions";"charge";;1;;
685;623400;623000;"Gifts to clients";"charge";;1;;
686;623500;623000;"Rewards";"charge";;1;;
687;623600;623000;"Catalogues and";"charge";;1;;
688;623700;623000;"Publications";"charge";;1;;
689;623800;623000;"Miscellaneous (tips, current grants ...)";"charge";;1;;
690;624000;62;"Transport of goods and transport staff";"charge";;1;;
691;624100;624000;"Transport on purchase";"charge";;1;;
692;624200;624000;"Transport on sale";"charge";;1;;
693;624300;624000;"Transport between facilities or sites";"charge";;1;;
694;624400;624000;"Transportation Administrative";"charge";;1;;
695;624700;624000;"Transport staff";"charge";;1;;
696;624800;624000;"Miscellaneous";"charge";;1;;
697;625000;62;"Travel missions and receptions";"charge";;1;;
698;625100;625000;"Travel and transport";"charge";;1;;
699;625500;625000;"Removal expenses";"charge";;1;;
700;625600;625000;"Missions";"charge";;1;;
701;625700;625000;"Receptions";"charge";;1;;
702;626000;62;"Postage and telecommunication costs";"charge";;1;;
703;627000;62;"Banking and related";"charge";;1;;
704;627100;627000;"Fees on securities (purchase, sale, custody)";"charge";;1;;
705;627200;627000;"Commissions and fees on debt issuance";"charge";;1;;
706;627500;627000;"Charge effects";"charge";;1;;
707;627600;627000;"Safe custody";"charge";;1;;
708;627800;627000;"Other fees and commissions on services";"charge";;1;;
709;628000;62;"Miscellaneous";"charge";;1;;
710;628100;628000;"Various competitions (cotisations...)";"charge";;1;;
711;628400;628000;"Staff recruitment costs";"charge";;1;;
712;629000;62;"Discounts, rebates and discounts on other services obtained outside";"charge";;1;;
713;63;"CL6";"Taxes and similar payments";"view";;1;;
714;631000;63;"Taxes on salaries and related payments (Tax Administration)";"charge";;1;;
715;631100;631000;"Payroll tax";"charge";;1;;
716;631200;631000;"Apprenticeship tax";"charge";;1;;
717;631300;631000;"Employer participation in continuing vocational training";"charge";;1;;
718;631400;631000;"Fee for non-mandatory investment in construction";"charge";;1;;
719;631800;631000;"Other";"charge";;1;;
720;633000;63;"Taxes on salaries and related payments (other agencies)";"charge";;1;;
721;633100;633000;"Transport tax";"charge";;1;;
722;633200;633000;"Housing benefit";"charge";;1;;
723;633300;633000;"Employer participation in continuing vocational training";"charge";;1;;
724;633400;633000;"Employer participation in the construction effort";"charge";;1;;
725;633500;633000;"Release calls entitlement to tax exemption learning";"charge";;1;;
726;633800;633000;"Other";"charge";;1;;
727;635000;63;"Other taxes, fees and similar payments (Tax Administration)";"charge";;1;;
728;635100;635000;"Direct taxes (except income taxes)";"charge";;1;;
729;635110;635100;"Business Tax";"charge";;1;;
730;635120;635100;"Property Taxes";"charge";;1;;
731;635130;635100;"Other local taxes";"charge";;1;;
732;635140;635100;"Tax on company vehicles";"charge";;1;;
733;635200;635000;"Taxes on turnover not recoverable";"charge";;1;;
734;635300;635000;"Indirect taxes";"charge";;1;;
735;635400;635000;"Registration fees and stamp duty";"charge";;1;;
736;635410;635400;"Transfer taxes";"charge";;1;;
737;635800;635000;"Other rights";"charge";;1;;
738;637000;63;"Other taxes, fees and similar payments (other agencies)";"charge";;1;;
739;637100;637000;"Social solidarity contribution levied on companies to";"charge";;1;;
740;637200;637000;"Fees charged by public international bodies";"charge";;1;;
741;637400;637000;"Taxes due from abroad";"charge";;1;;
742;637800;637000;"Miscellaneous taxes";"charge";;1;;
743;64;"CL6";"Personnel expenses";"view";;1;;
744;641000;64;"Staff salaries";"charge";;1;;
745;641100;641000;"Wages and salaries";"charge";;1;;
746;641200;641000;"Paid vacation";"charge";;1;;
747;641300;641000;"Bonuses and gratuities";"charge";;1;;
748;641400;641000;"Fringe benefits";"charge";;1;;
749;641500;641000;"FS";"charge";;1;;
750;644000;64;"Remuneration for work of the operator";"charge";;1;;
751;645;64;"Burdens of Social Security and Welfare";"charge";;1;;
752;645100;645;"Contributions to URSSAF";"charge";;1;;
753;645200;645;"Contributions to mutual";"charge";;1;;
754;645300;645;"Contributions to pension funds";"charge";;1;;
755;645400;645;"Contributions to ASSEDIC";"charge";;1;;
756;645800;645;"Contributions to other social agencies";"charge";;1;;
757;646;64;"Personal social security contributions of the operator";"charge";;1;;
758;647000;64;"Other social charges";"charge";;1;;
759;647100;647000;"Direct benefits";"charge";;1;;
760;647200;647000;"Payments to councils and school";"charge";;1;;
761;647300;647000;"Payments to health committees and safety";"charge";;1;;
762;647400;647000;"Payments to other social works";"charge";;1;;
763;647500;647000;"Occupational medicine";"charge";;1;;
764;648000;64;"Other personnel expenses";"charge";;1;;
765;65;"CL6";"Other current operating expenses";"view";;1;;
766;651000;65;"Fees for concessions, patents, licenses, trademarks, processes, software, similar rights and assets";"charge";;1;;
767;651100;651000;"Patent Fees for concessions, licenses, trademarks, processes, software";"charge";;1;;
768;651600;651000;"Copyright and reproduction";"charge";;1;;
769;651800;651000;"Other similar rights and assets";"charge";;1;;
770;653000;65;"Attendance";"charge";;1;;
771;654000;65;"Losses on bad debts";"charge";;1;;
772;654100;654000;"Receivables for the year";"charge";;1;;
773;654400;654000;"Prior years'claims";"charge";;1;;
774;655000;65;"Assessed on income from joint ventures";"charge";;1;;
775;655100;655000;"Share of profit transferred (Accounting Manager)";"charge";;1;;
776;655500;655000;"Share of loss incurred (accounts of shareholders who are not managers)";"charge";;1;;
777;658000;65;"Various routine administrative expenses";"charge";;1;;
778;66;"CL6";"Financial charges";"view";;1;;
779;661000;66;"Interest expense";"charge";;1;;
780;661100;661000;"Interest on loans and debts";"charge";;1;;
781;661160;661100;"Interest on loans and similar debts";"charge";;1;;
782;661170;661100;"Interest on debt related to investments";"charge";;1;;
783;661500;661000;"Interest on current accounts and deposits payable";"charge";;1;;
784;661600;661000;"Bank interest and financing activities (discount, ...)";"charge";;1;;
785;661700;661000;"Interests of secured bonds";"charge";;1;;
786;661800;661000;"Interests of other debts";"charge";;1;;
787;661810;661800;"Interests in trade payables";"charge";;1;;
788;661880;661800;"Interests of various debt";"charge";;1;;
789;664000;66;"Credit losses associated with investments";"charge";;1;;
790;665000;66;"Discounts granted";"charge";;1;;
791;666000;66;"Exchange losses";"charge";;1;;
792;667000;66;"Net losses on sale of marketable securities";"charge";;1;;
793;668000;66;"Other financial charges";"charge";;1;;
794;67;"CL6";"Extraordinary expenses";"view";;1;;
795;671000;67;"Extraordinary expenses on management operations";"charge";;1;;
796;671100;671000;"Penalties on markets (and forfeits paid on purchase and sale)";"charge";;1;;
797;671200;671000;"Penalties, fines and criminal tax";"charge";;1;;
798;671300;671000;"Donations,gifts";"charge";;1;;
799;671400;671000;"Receivables become uncollectible in the year";"charge";;1;;
800;671500;671000;"Subsidies";"charge";;1;;
801;671700;671000;"Reminders of taxes (other than taxes on profits)";"charge";;1;;
802;671800;671000;"Other extraordinary charges on transaction management";"charge";;1;;
803;672000;67;"Prior period expenses (in-year only)";"charge";;1;;
804;675000;67;"Carrying values of assets transferred";"charge";;1;;
805;675100;675000;"Intangible assets";"charge";;1;;
806;675200;675000;"Tangible assets";"charge";;1;;
807;675600;675000;"Financial assets";"charge";;1;;
808;675800;675000;"Other assets";"charge";;1;;
809;678000;67;"Other extraordinary charges";"charge";;1;;
810;678100;678000;"Malis from indexation clauses";"charge";;1;;
811;678200;678000;"Lots";"charge";;1;;
812;678300;678000;"Malis from the repurchase by the Company of shares and bonds issued by itself";"charge";;1;;
813;678800;678000;"Various exceptional charges";"charge";;1;;
814;68;"CL6";"Depreciation, amortization and provisions";"view";;1;;
815;681000;68;"expense";"charge";;1;;
816;681100;681000;"Amortisation of intangible and tangible";"charge";;1;;
817;681110;681100;"Intangible assets";"charge";;1;;
818;681120;681100;"Tangible assets";"charge";;1;;
819;681200;681000;"Amortisation of operating expenses to be apportioned";"charge";;1;;
820;681500;681000;"Provisions for risks and expenses";"charge";;1;;
821;681600;681000;"Allowances for impairment of intangible and tangible";"charge";;1;;
822;681610;681600;"Intangible assets";"charge";;1;;
823;681620;681600;"Tangible assets";"charge";;1;;
824;681700;681000;"Provisions for impairment of assets";"charge";;1;;
825;681730;681700;"Stocks and work in progress";"charge";;1;;
826;681740;681700;"Claims";"charge";;1;;
827;686000;68;"Amortisation, depreciation and provisions - financial charges";"charge";;1;;
828;686100;686000;"Amortisation of premium on redemption of bonds";"charge";;1;;
829;686500;686000;"Provisions for risks and expenses";"charge";;1;;
830;686600;686000;"Depreciation and impairment of financial items";"charge";;1;;
831;686620;686600;"Financial assets";"charge";;1;;
832;686650;686600;"Marketable securities";"charge";;1;;
833;686800;686000;"Other allocations";"charge";;1;;
834;687000;68;"Amortisation, depreciation and provisions - Extraordinary expenses";"charge";;1;;
835;687100;687000;"Depreciation of fixed assets outstanding";"charge";;1;;
836;687200;687000;"Regulated provisions (capital)";"charge";;1;;
837;687250;687200;"Depreciation allowances";"charge";;1;;
838;687300;687000;"Regulated provisions (stocks)";"charge";;1;;
839;687400;687000;"Depreciation and other regulatory provisions";"charge";;1;;
840;687500;687000;"Depreciation and exceptional items";"charge";;1;;
841;687600;687000;"Depreciation and impairment losses";"charge";;1;;
842;69;"CL6";"Employee participation - income taxes and related";"view";;1;;
843;691000;69;"Employee profit participation";"charge";;1;;
844;695000;69;"Income taxes";"charge";;1;;
845;695100;695000;"Taxes due in France";"charge";;1;;
846;695200;695000;"Additional contribution to profits tax";"charge";;1;;
847;695400;695000;"Taxes due to foreign";"charge";;1;;
848;696000;69;"Additional tax on companies related to distributions";"charge";;1;;
849;697000;69;"Fixed annual tax of companies";"charge";;1;;
850;698000;69;"Tax consolidation";"charge";;1;;
851;698100;698000;"Tax consolidation - Expenses";"charge";;1;;
852;698900;698000;"Tax consolidation - Products";"charge";;1;;
853;699000;69;"Products, carry back losses";"charge";;1;;
854;70;"CL7";"Produced sale - Services - Merchandise";"view";;1;;
855;701000;70;"Sales of finished products";"income";;1;;
856;701200;701000;"Finished goods (or group) B";"income";;1;;
857;702000;70;"Sales of intermediate products";"income";;1;;
858;703000;70;"Sales of residual products";"income";;1;;
859;704000;70;"Works";"income";;1;;
860;704100;704000;"Class work (or activity) A";"income";;1;;
861;704200;704000;"Class work (or activity) B";"income";;1;;
862;705000;70;"Studies";"income";;1;;
863;706000;70;"Services";"income";;1;;
864;707000;70;"Merchandise Sales";"income";;1;;
865;707100;707000;"Goods (or group) A";"income";;1;;
866;707200;707000;"Goods (or group) B";"income";;1;;
867;707210;707200;"Sales of textile product";"income";;1;;
868;707300;707000;"Goods for export";"income";;1;;
869;708000;70;"Revenue from auxiliary activities";"income";;1;;
870;708100;708000;"Income from services operated in the interests of staff";"income";;1;;
871;708200;708000;"Commission and brokerage";"income";;1;;
872;708300;708000;"Various rentals";"income";;1;;
873;708400;708000;"Provision of staff charged";"income";;1;;
874;708500;708000;"Transportation and incidental costs charged";"income";;1;;
875;708600;708000;"Bonus on occasions of returnable packaging";"income";;1;;
876;708700;708000;"Bonuses and premiums obtained from customers on sale";"income";;1;;
877;708800;708000;"Other products activities (sale of supplies ...)";"income";;1;;
878;709000;70;"Discounts, rebates and discounts granted by the company";"income";;1;;
879;709100;709000;"- On sale of finished products";"income";;1;;
880;709200;709000;"- On sale of intermediate products";"income";;1;;
881;709400;709000;"- Work on";"income";;1;;
882;709500;709000;"- Studies on";"income";;1;;
883;709600;709000;"- On services";"income";;1;;
884;709700;709000;"- On sale of goods";"income";;1;;
885;709800;709000;"- Revenue from ancillary activities on";"income";;1;;
886;71;"CL7";"Stored production (or stocking)";"view";;1;;
887;713000;71;"Changes in inventories (in-progress, products)";"income";;1;;
888;713300;713000;"Change in stocks of goods production";"income";;1;;
889;713310;713300;"Products in";"income";;1;;
890;713350;713300;"Work in progress";"income";;1;;
891;713400;713000;"Change in stocks of service production";"income";;1;;
892;713410;713400;"Ongoing Studies";"income";;1;;
893;713450;713400;"Services being";"income";;1;;
894;713500;713000;"Change in product inventories";"income";;1;;
895;713510;713500;"Intermediates";"income";;1;;
896;713550;713500;"Finished Products";"income";;1;;
897;713580;713500;"Residual products";"income";;1;;
898;72;"CL7";"Capitalised production";"view";;1;;
899;721000;72;"Intangible assets";"income";;1;;
900;722000;72;"Tangible assets";"income";;1;;
901;74;"CL7";"Operating subsidies";"view";;1;;
902;75;"CL7";"Other products of daily management";"view";;1;;
903;751000;75;"Fees for concessions, patents, licenses, trademarks, processes, software, similar rights and assets";"income";;1;;
904;751100;751000;"Fees for concessions, patents, licenses, trademarks, processes, software";"income";;1;;
905;751600;751000;"Copyright and reproduction";"income";;1;;
906;751800;751000;"Other similar rights and assets";"income";;1;;
907;752000;75;"Revenue from property not used for professional activities";"income";;1;;
908;753000;75;"Fees and remuneration of directors, managers...";"income";;1;;
909;754000;75;"Levies collected from cooperatives (from surplus)";"income";;1;;
910;755000;75;"Assessments of results from joint ventures";"income";;1;;
911;755100;755000;"Share of loss transferred (Accounting Manager)";"income";;1;;
912;755500;755000;"Share of profits allocated (accounting for non-managing)";"income";;1;;
913;758000;75;"Miscellaneous current management";"income";;1;;
914;76;"CL7";"Financial Products";"view";;1;;
915;761000;76;"Income from investments";"income";;1;;
916;761100;761000;"Income on equity";"income";;1;;
917;761600;761000;"Income from other forms of participation";"income";;1;;
918;761700;761000;"Income from debt to equity investments";"income";;1;;
919;762000;76;"Income from other investments";"income";;1;;
920;762100;762000;"Fixed income securities";"income";;1;;
921;762600;762000;"Income from loans";"income";;1;;
922;762700;762000;"Revenue from long term receivables";"income";;1;;
923;763000;76;"Revenues from other receivables";"income";;1;;
924;763100;763000;"Revenue from trade debtors";"income";;1;;
925;763800;763000;"Revenue from miscellaneous claims";"income";;1;;
926;764000;76;"Income from securities investment";"income";;1;;
927;765000;76;"Discounts obtained";"income";;1;;
928;766000;76;"Foreign exchange gains";"income";;1;;
929;767000;76;"Net gains on sale of marketable securities";"income";;1;;
930;768000;76;"Other financial";"income";;1;;
931;77;"CL7";"Exceptional items";"view";;1;;
932;771000;77;"Extraordinary income on management operations";"income";;1;;
933;771100;771000;"Forfeits and penalties levied on purchase and sale";"income";;1;;
934;771300;771000;"Donations received";"income";;1;;
935;771400;771000;"Bad debt written off";"income";;1;;
936;771500;771000;"Matching grants";"income";;1;;
937;771700;771000;"Tax relief other than taxes on profits";"income";;1;;
938;771800;771000;"Other extraordinary income on management operations";"income";;1;;
939;772000;77;"Products in previous years (during the year only)";"income";;1;;
940;775000;77;"Proceeds from sale of assets";"income";;1;;
941;775100;775000;"Intangible assets";"income";;1;;
942;775200;775000;"Tangible assets";"income";;1;;
943;775600;775000;"Financial assets";"income";;1;;
944;775800;775000;"Other assets";"income";;1;;
945;777000;77;"Share of investment grants transferred to income statement";"income";;1;;
946;778000;77;"Other extraordinary income";"income";;1;;
947;778100;778000;"Bonuses from indexation clauses";"income";;1;;
948;778200;778000;"Lots";"income";;1;;
949;778300;778000;"Bonuses from the repurchase by the Company of shares and bonds issued by itself";"income";;1;;
950;778800;778000;"Exceptional income";"income";;1;;
951;78;"CL7";"Reversals of depreciation, amortization and provisions";"view";;1;;
952;781000;78;"Reversals of depreciation, amortization and provisions (to be included in revenue)";"income";;1;;
953;781100;781000;"Reversal of amortization of intangible and tangible";"income";;1;;
954;781110;781100;"Intangible assets";"income";;1;;
955;781120;781100;"Tangible assets";"income";;1;;
956;781500;781000;"Reversals of operating provisions";"income";;1;;
957;781600;781000;"Reversals of impairment of tangible and intangible";"income";;1;;
958;781610;781600;"Intangible assets";"income";;1;;
959;781620;781600;"Tangible assets";"income";;1;;
960;781700;781000;"Reversals of impairment of assets";"income";;1;;
961;781730;781700;"Stocks and work in progress";"income";;1;;
962;781740;781700;"Claims";"income";;1;;
963;786000;78;"Reversals of impairment losses and provisions (to be included in financial income)";"income";;1;;
964;786500;786000;"Financial Provision reversals";"income";;1;;
965;786600;786000;"Reversals of impairment losses on financial items";"income";;1;;
966;786620;786600;"Financial assets";"income";;1;;
967;786650;786600;"Marketable securities";"income";;1;;
968;787000;78;"Reversals of impairment losses and provisions (the register in extraordinary income)";"income";;1;;
969;787200;787000;"Reversal of regulated provisions (capital)";"income";;1;;
970;787250;787200;"Depreciation allowances";"income";;1;;
971;787260;787200;"Special revaluation reserve";"income";;1;;
972;787270;787200;"Capital gains reinvested";"income";;1;;
973;787300;787000;"Reversals of provisions regulated (stocks)";"income";;1;;
974;787400;787000;"Reversal of other provisions regulated";"income";;1;;
975;787500;787000;"Reversals of provisions for exceptional";"income";;1;;
976;787600;787000;"Reversals of impairment losses for";"income";;1;;
977;79;"CL7";"Expense transfers";"view";;1;;
978;791000;79;"Transfers of operating expenses";"income";;1;;
979;796000;79;"Transfers of financial charges";"income";;1;;
980;797000;79;"Transfers exceptional costs";"income";;1;;
981;80;"CL8";"Commitments";"view";;1;;
982;801000;80;"Commitments made by the entity";"commitment";;1;;
983;801100;801000;"Endorsements, guarantees";"commitment";;1;;
984;801400;801000;"Effects flowing in the back of the entity";"commitment";;1;;
985;801600;801000;"Leasing charges remaining";"commitment";;1;;
986;801610;801600;"Equipment leasing";"commitment";;1;;
987;801650;801600;"Property leasing";"commitment";;1;;
988;801800;801000;"Other commitments";"commitment";;1;;
989;802000;80;"Commitments received by the entity";"commitment";;1;;
990;802100;802000;"Endorsements, guarantees";"commitment";;1;;
991;802400;802000;"Unmatured claims expected";"commitment";;1;;
992;802600;802000;"Commitments received for use in leasing";"commitment";;1;;
993;802610;802600;"Equipment leasing";"commitment";;1;;
994;802650;802600;"Property leasing";"commitment";;1;;
995;802800;802000;"Other commitments received";"commitment";;1;;
996;809;80;"For commitments";"view";;1;;
997;809100;809;"Consideration 801";"commitment";;1;;
998;809200;809;"Consideration 802";"commitment";;1;;
999;88;"CL8";"Results pending allocation";"view";;1;;
1000;89;"CL8";"Balance Sheet";"view";;1;;
1001;890000;89;"Opening balance";"special";;1;;
1002;891000;89;"Closing balance";"special";;1;;
