1 {-# LANGUAGE OverloadedStrings #-}
3 -- | Plan de comptes prévu à l’article 1121-1 du règlement ANC n° 2014-03 relatif au plan comptable général
5 -- Source: https://www.anc.gouv.fr/files/anc/files/1_Normes_fran%C3%A7aises/Plans%20comptables/2026/Plan-de-comptes-2026.pdf
6 module Literate.Accounting.PlanComptableGénéral.PCG2025 where
8 import Literate.Accounting.PlanComptableGénéral.PCG
9 import Literate.Prelude
11 pcg2025_0 = PCG{pcgId = 0, pcgParent = Nothing, pcgSystem = PCGSystemCondensed, pcgDescription = "Plan comptable général"}
13 -- Explanation(maintenance/update):
14 -- Generated from https://www.anc.gouv.fr/files/anc/files/1_Normes_fran%C3%A7aises/Plans%20comptables/2026/Plan-de-comptes-2026.pdf
15 -- with vim commands and manual fixes:
16 -- %s/^ *CLASSE \(\d\) *: *\([^ ]*\( *[^ ]\)*\)/pcg\1 = PCG {pcgId = \1, pcgParent = Just 0, pcgSystem = PCGSystemBase, pcgDescription = "\2"}/
17 -- %s/^ *\(\(\d\+\)\d\) \+\([^ ]*\( *[^ ]\)*\)/pcg\1 = PCG {pcgId = \1, pcgParent = Just \2, pcgSystem = PCGSystemBase, pcgDescription = "\3"}/
18 -- %g/^ *[-]\? page .*/d
21 pcg2025_1 = PCG{pcgId = 1, pcgParent = Just 0, pcgSystem = PCGSystemCondensed, pcgDescription = "COMPTES DE CAPITAUX"}
22 pcg2025_10 = PCG{pcgId = 10, pcgParent = Just 1, pcgSystem = PCGSystemBase, pcgDescription = "Capital et réserves"}
23 pcg2025_101 = PCG{pcgId = 101, pcgParent = Just 10, pcgSystem = PCGSystemCondensed, pcgDescription = "Capital"}
24 pcg2025_1011 = PCG{pcgId = 1011, pcgParent = Just 101, pcgSystem = PCGSystemDeveloped, pcgDescription = "Capital souscrit - non appelé"}
25 pcg2025_1012 = PCG{pcgId = 1012, pcgParent = Just 101, pcgSystem = PCGSystemDeveloped, pcgDescription = "Capital souscrit - appelé, non versé"}
26 pcg2025_1013 = PCG{pcgId = 1013, pcgParent = Just 101, pcgSystem = PCGSystemDeveloped, pcgDescription = "Capital souscrit - appelé, versé"}
27 pcg2025_10131 = PCG{pcgId = 10131, pcgParent = Just 1013, pcgSystem = PCGSystemDeveloped, pcgDescription = "Capital non amorti"}
28 pcg2025_10132 = PCG{pcgId = 10132, pcgParent = Just 1013, pcgSystem = PCGSystemDeveloped, pcgDescription = "Capital amorti"}
29 pcg2025_1018 = PCG{pcgId = 1018, pcgParent = Just 101, pcgSystem = PCGSystemDeveloped, pcgDescription = "Capital souscrit soumis à des réglementations particulières"}
30 pcg2025_102 = PCG{pcgId = 102, pcgParent = Just 10, pcgSystem = PCGSystemBase, pcgDescription = "Fonds fiduciaires"}
31 pcg2025_104 = PCG{pcgId = 104, pcgParent = Just 10, pcgSystem = PCGSystemBase, pcgDescription = "Primes liées au capital"}
32 pcg2025_1041 = PCG{pcgId = 1041, pcgParent = Just 104, pcgSystem = PCGSystemDeveloped, pcgDescription = "Primes d'émission"}
33 pcg2025_1042 = PCG{pcgId = 1042, pcgParent = Just 104, pcgSystem = PCGSystemDeveloped, pcgDescription = "Primes de fusion"}
34 pcg2025_1043 = PCG{pcgId = 1043, pcgParent = Just 104, pcgSystem = PCGSystemDeveloped, pcgDescription = "Primes d'apport"}
35 pcg2025_1044 = PCG{pcgId = 1044, pcgParent = Just 104, pcgSystem = PCGSystemDeveloped, pcgDescription = "Primes de conversion d'obligations en actions"}
36 pcg2025_1045 = PCG{pcgId = 1045, pcgParent = Just 104, pcgSystem = PCGSystemDeveloped, pcgDescription = "Bons de souscription de titres en capital"}
37 pcg2025_105 = PCG{pcgId = 105, pcgParent = Just 10, pcgSystem = PCGSystemCondensed, pcgDescription = "Écarts de réévaluation"}
38 pcg2025_106 = PCG{pcgId = 106, pcgParent = Just 10, pcgSystem = PCGSystemBase, pcgDescription = "Réserves"}
39 pcg2025_1061 = PCG{pcgId = 1061, pcgParent = Just 106, pcgSystem = PCGSystemCondensed, pcgDescription = "Réserve légale"}
40 pcg2025_1062 = PCG{pcgId = 1062, pcgParent = Just 106, pcgSystem = PCGSystemBase, pcgDescription = "Réserves indisponibles"}
41 pcg2025_1063 = PCG{pcgId = 1063, pcgParent = Just 106, pcgSystem = PCGSystemCondensed, pcgDescription = "Réserves statutaires ou contractuelles"}
42 pcg2025_1064 = PCG{pcgId = 1064, pcgParent = Just 106, pcgSystem = PCGSystemCondensed, pcgDescription = "Réserves réglementées"}
43 pcg2025_1068 = PCG{pcgId = 1068, pcgParent = Just 106, pcgSystem = PCGSystemCondensed, pcgDescription = "Autres réserves"}
44 pcg2025_107 = PCG{pcgId = 107, pcgParent = Just 10, pcgSystem = PCGSystemBase, pcgDescription = "Écart d'équivalence"}
45 pcg2025_108 = PCG{pcgId = 108, pcgParent = Just 10, pcgSystem = PCGSystemCondensed, pcgDescription = "Compte de l'exploitant"}
46 pcg2025_109 = PCG{pcgId = 109, pcgParent = Just 10, pcgSystem = PCGSystemBase, pcgDescription = "Actionnaires : capital souscrit - non appelé"}
47 pcg2025_11 = PCG{pcgId = 11, pcgParent = Just 1, pcgSystem = PCGSystemBase, pcgDescription = "Report à nouveau"}
48 pcg2025_110 = PCG{pcgId = 110, pcgParent = Just 11, pcgSystem = PCGSystemDeveloped, pcgDescription = "Report à nouveau - solde créditeur"}
49 pcg2025_119 = PCG{pcgId = 119, pcgParent = Just 11, pcgSystem = PCGSystemDeveloped, pcgDescription = "Report à nouveau - solde débiteur"}
50 pcg2025_12 = PCG{pcgId = 12, pcgParent = Just 1, pcgSystem = PCGSystemCondensed, pcgDescription = "Résultat de l'exercice"}
51 pcg2025_120 = PCG{pcgId = 120, pcgParent = Just 12, pcgSystem = PCGSystemDeveloped, pcgDescription = "Résultat de l'exercice - bénéfice"}
52 pcg2025_1209 = PCG{pcgId = 1209, pcgParent = Just 120, pcgSystem = PCGSystemBase, pcgDescription = "Acomptes sur dividendes"}
53 pcg2025_129 = PCG{pcgId = 129, pcgParent = Just 12, pcgSystem = PCGSystemDeveloped, pcgDescription = "Résultat de l'exercice – perte"}
54 pcg2025_13 = PCG{pcgId = 13, pcgParent = Just 1, pcgSystem = PCGSystemBase, pcgDescription = "Subventions d'investissement"}
55 pcg2025_131 = PCG{pcgId = 131, pcgParent = Just 13, pcgSystem = PCGSystemBase, pcgDescription = "Subventions d'investissement octroyées"}
56 pcg2025_139 = PCG{pcgId = 139, pcgParent = Just 13, pcgSystem = PCGSystemBase, pcgDescription = "Subventions d'investissement inscrites au compte de résultat"}
57 pcg2025_14 = PCG{pcgId = 14, pcgParent = Just 1, pcgSystem = PCGSystemBase, pcgDescription = "Provisions réglementées"}
58 pcg2025_143 = PCG{pcgId = 143, pcgParent = Just 14, pcgSystem = PCGSystemBase, pcgDescription = "Provisions réglementées pour hausse de prix"}
59 pcg2025_145 = PCG{pcgId = 145, pcgParent = Just 14, pcgSystem = PCGSystemCondensed, pcgDescription = "Amortissements dérogatoires"}
60 pcg2025_148 = PCG{pcgId = 148, pcgParent = Just 14, pcgSystem = PCGSystemCondensed, pcgDescription = "Autres provisions réglementées"}
61 pcg2025_15 = PCG{pcgId = 15, pcgParent = Just 1, pcgSystem = PCGSystemCondensed, pcgDescription = "Provisions"}
62 pcg2025_151 = PCG{pcgId = 151, pcgParent = Just 15, pcgSystem = PCGSystemBase, pcgDescription = "Provisions pour risques"}
63 pcg2025_1511 = PCG{pcgId = 1511, pcgParent = Just 151, pcgSystem = PCGSystemDeveloped, pcgDescription = "Provisions pour litiges"}
64 pcg2025_1512 = PCG{pcgId = 1512, pcgParent = Just 151, pcgSystem = PCGSystemDeveloped, pcgDescription = "Provisions pour garanties données aux clients"}
65 pcg2025_1514 = PCG{pcgId = 1514, pcgParent = Just 151, pcgSystem = PCGSystemDeveloped, pcgDescription = "Provisions pour amendes et pénalités"}
66 pcg2025_1515 = PCG{pcgId = 1515, pcgParent = Just 151, pcgSystem = PCGSystemDeveloped, pcgDescription = "Provisions pour pertes de change"}
67 pcg2025_1516 = PCG{pcgId = 1516, pcgParent = Just 151, pcgSystem = PCGSystemDeveloped, pcgDescription = "Provisions pour pertes sur contrats"}
68 pcg2025_1518 = PCG{pcgId = 1518, pcgParent = Just 151, pcgSystem = PCGSystemDeveloped, pcgDescription = "Autres provisions pour risques"}
69 pcg2025_152 = PCG{pcgId = 152, pcgParent = Just 15, pcgSystem = PCGSystemBase, pcgDescription = "Provisions pour charges"}
70 pcg2025_1521 = PCG{pcgId = 1521, pcgParent = Just 152, pcgSystem = PCGSystemBase, pcgDescription = "Provisions pour pensions et obligations similaires"}
71 pcg2025_1522 = PCG{pcgId = 1522, pcgParent = Just 152, pcgSystem = PCGSystemBase, pcgDescription = "Provisions pour restructurations"}
72 pcg2025_1523 = PCG{pcgId = 1523, pcgParent = Just 152, pcgSystem = PCGSystemBase, pcgDescription = "Provisions pour impôts"}
73 pcg2025_1524 = PCG{pcgId = 1524, pcgParent = Just 152, pcgSystem = PCGSystemBase, pcgDescription = "Provisions pour renouvellement des immobilisations - entreprises concessionnaires"}
74 pcg2025_1525 = PCG{pcgId = 1525, pcgParent = Just 152, pcgSystem = PCGSystemBase, pcgDescription = "Provisions pour gros entretien ou grandes révisions"}
75 pcg2025_1526 = PCG{pcgId = 1526, pcgParent = Just 152, pcgSystem = PCGSystemBase, pcgDescription = "Provisions pour remise en état"}
76 pcg2025_1527 = PCG{pcgId = 1527, pcgParent = Just 152, pcgSystem = PCGSystemBase, pcgDescription = "Autres provisions pour charges"}
77 pcg2025_16 = PCG{pcgId = 16, pcgParent = Just 1, pcgSystem = PCGSystemCondensed, pcgDescription = "Emprunts et dettes assimilées, fonds non remboursables et avances conditionnées"}
78 pcg2025_161 = PCG{pcgId = 161, pcgParent = Just 16, pcgSystem = PCGSystemBase, pcgDescription = "Emprunts obligataires convertibles si non-inscrits dans le compte 167"}
79 pcg2025_1618 = PCG{pcgId = 1618, pcgParent = Just 161, pcgSystem = PCGSystemBase, pcgDescription = "Intérêts courus sur emprunts obligataires convertibles"}
80 pcg2025_162 = PCG{pcgId = 162, pcgParent = Just 16, pcgSystem = PCGSystemBase, pcgDescription = "Obligations représentatives de passifs nets remis en fiducie si non-inscrites dans le compte 167"}
81 pcg2025_163 = PCG{pcgId = 163, pcgParent = Just 16, pcgSystem = PCGSystemBase, pcgDescription = "Autres emprunts obligataires si non-inscrits dans le compte 167"}
82 pcg2025_1638 = PCG{pcgId = 1638, pcgParent = Just 163, pcgSystem = PCGSystemBase, pcgDescription = "Intérêts courus sur autres emprunts obligataires"}
83 pcg2025_164 = PCG{pcgId = 164, pcgParent = Just 16, pcgSystem = PCGSystemBase, pcgDescription = "Emprunts auprès des établissements de crédit si non-inscrits dans le compte 167"}
84 pcg2025_1648 = PCG{pcgId = 1648, pcgParent = Just 164, pcgSystem = PCGSystemBase, pcgDescription = "Intérêts courus sur emprunts auprès des établissements de crédit"}
85 pcg2025_165 = PCG{pcgId = 165, pcgParent = Just 16, pcgSystem = PCGSystemBase, pcgDescription = "Dépôts et cautionnements reçus"}
86 pcg2025_1651 = PCG{pcgId = 1651, pcgParent = Just 165, pcgSystem = PCGSystemDeveloped, pcgDescription = "Dépôts"}
87 pcg2025_1655 = PCG{pcgId = 1655, pcgParent = Just 165, pcgSystem = PCGSystemDeveloped, pcgDescription = "Cautionnements"}
88 pcg2025_1658 = PCG{pcgId = 1658, pcgParent = Just 165, pcgSystem = PCGSystemBase, pcgDescription = "Intérêts courus sur dépôts et cautionnements reçus"}
89 pcg2025_166 = PCG{pcgId = 166, pcgParent = Just 16, pcgSystem = PCGSystemDeveloped, pcgDescription = "Participation des salariés aux résultats"}
90 pcg2025_1661 = PCG{pcgId = 1661, pcgParent = Just 166, pcgSystem = PCGSystemDeveloped, pcgDescription = "Comptes bloqués"}
91 pcg2025_1662 = PCG{pcgId = 1662, pcgParent = Just 166, pcgSystem = PCGSystemDeveloped, pcgDescription = "Fonds de participation"}
92 pcg2025_1668 = PCG{pcgId = 1668, pcgParent = Just 166, pcgSystem = PCGSystemBase, pcgDescription = "Intérêts courus sur participation des salariés aux résultats"}
93 pcg2025_167 = PCG{pcgId = 167, pcgParent = Just 16, pcgSystem = PCGSystemBase, pcgDescription = "Fonds non remboursables et avances conditionnées"}
94 pcg2025_1671 = PCG{pcgId = 1671, pcgParent = Just 167, pcgSystem = PCGSystemBase, pcgDescription = "Fonds non remboursables montant principal"}
95 pcg2025_16711 = PCG{pcgId = 16711, pcgParent = Just 1671, pcgSystem = PCGSystemBase, pcgDescription = "Titres participatifs montant principal"}
96 pcg2025_16712 = PCG{pcgId = 16712, pcgParent = Just 1671, pcgSystem = PCGSystemBase, pcgDescription = "Autres fonds non remboursables montant principal"}
97 pcg2025_1673 = PCG{pcgId = 1673, pcgParent = Just 167, pcgSystem = PCGSystemBase, pcgDescription = "Avances conditionnées montant principal"}
98 pcg2025_1674 = PCG{pcgId = 1674, pcgParent = Just 167, pcgSystem = PCGSystemBase, pcgDescription = "Avances conditionnées intérêts courus"}
99 pcg2025_168 = PCG{pcgId = 168, pcgParent = Just 16, pcgSystem = PCGSystemBase, pcgDescription = "Autres emprunts et dettes assimilées"}
100 pcg2025_1681 = PCG{pcgId = 1681, pcgParent = Just 168, pcgSystem = PCGSystemDeveloped, pcgDescription = "Autres emprunts"}
101 pcg2025_1682 = PCG{pcgId = 1682, pcgParent = Just 168, pcgSystem = PCGSystemBase, pcgDescription = "Emprunts participatifs"}
102 pcg2025_1685 = PCG{pcgId = 1685, pcgParent = Just 168, pcgSystem = PCGSystemDeveloped, pcgDescription = "Rentes viagères capitalisées"}
103 pcg2025_1687 = PCG{pcgId = 1687, pcgParent = Just 168, pcgSystem = PCGSystemDeveloped, pcgDescription = "Autres dettes"}
104 pcg2025_1688 = PCG{pcgId = 1688, pcgParent = Just 168, pcgSystem = PCGSystemDeveloped, pcgDescription = "Intérêts courus sur autres emprunts et dettes assimilées"}
105 pcg2025_169 = PCG{pcgId = 169, pcgParent = Just 16, pcgSystem = PCGSystemBase, pcgDescription = "Primes de remboursement des emprunts"}
106 pcg2025_17 = PCG{pcgId = 17, pcgParent = Just 1, pcgSystem = PCGSystemBase, pcgDescription = "Dettes rattachées à des participations"}
107 pcg2025_171 = PCG{pcgId = 171, pcgParent = Just 17, pcgSystem = PCGSystemBase, pcgDescription = "Dettes rattachées à des participations - groupe"}
108 pcg2025_174 = PCG{pcgId = 174, pcgParent = Just 17, pcgSystem = PCGSystemBase, pcgDescription = "Dettes rattachées à des participations - hors groupe"}
109 pcg2025_178 = PCG{pcgId = 178, pcgParent = Just 17, pcgSystem = PCGSystemBase, pcgDescription = "Dettes rattachées à des sociétés en participation"}
110 pcg2025_18 = PCG{pcgId = 18, pcgParent = Just 1, pcgSystem = PCGSystemBase, pcgDescription = "Comptes de liaison des établissements et sociétés en participation"}
111 pcg2025_181 = PCG{pcgId = 181, pcgParent = Just 18, pcgSystem = PCGSystemDeveloped, pcgDescription = "Comptes de liaison des établissements"}
112 pcg2025_186 = PCG{pcgId = 186, pcgParent = Just 18, pcgSystem = PCGSystemDeveloped, pcgDescription = "Biens et prestations de services échangés entre établissements - charges"}
113 pcg2025_187 = PCG{pcgId = 187, pcgParent = Just 18, pcgSystem = PCGSystemDeveloped, pcgDescription = "Biens et prestations de services échangés entre établissements - produits"}
114 pcg2025_188 = PCG{pcgId = 188, pcgParent = Just 18, pcgSystem = PCGSystemDeveloped, pcgDescription = "Comptes de liaison des sociétés en participation"}
115 pcg2025_2 = PCG{pcgId = 2, pcgParent = Just 0, pcgSystem = PCGSystemCondensed, pcgDescription = "COMPTES D'IMMOBILISATIONS"}
116 pcg2025_20 = PCG{pcgId = 20, pcgParent = Just 2, pcgSystem = PCGSystemCondensed, pcgDescription = "Immobilisations incorporelles et frais d’établissement"}
117 pcg2025_201 = PCG{pcgId = 201, pcgParent = Just 20, pcgSystem = PCGSystemCondensed, pcgDescription = "Frais d'établissement"}
118 pcg2025_2011 = PCG{pcgId = 2011, pcgParent = Just 201, pcgSystem = PCGSystemDeveloped, pcgDescription = "Frais de constitution"}
119 pcg2025_2012 = PCG{pcgId = 2012, pcgParent = Just 201, pcgSystem = PCGSystemDeveloped, pcgDescription = "Frais de premier établissement"}
120 pcg2025_20121 = PCG{pcgId = 20121, pcgParent = Just 2012, pcgSystem = PCGSystemDeveloped, pcgDescription = "Frais de prospection"}
121 pcg2025_20122 = PCG{pcgId = 20122, pcgParent = Just 2012, pcgSystem = PCGSystemDeveloped, pcgDescription = "Frais de publicité"}
122 pcg2025_2013 = PCG{pcgId = 2013, pcgParent = Just 201, pcgSystem = PCGSystemDeveloped, pcgDescription = "Frais d'augmentation de capital et d'opérations diverses - fusions, scissions, transformations"}
123 pcg2025_203 = PCG{pcgId = 203, pcgParent = Just 20, pcgSystem = PCGSystemBase, pcgDescription = "Frais de développement"}
124 pcg2025_205 = PCG{pcgId = 205, pcgParent = Just 20, pcgSystem = PCGSystemBase, pcgDescription = "Concessions et droits similaires, brevets, licences, marques, procédés, solutions informatiques, droits et valeurs similaires"}
125 pcg2025_206 = PCG{pcgId = 206, pcgParent = Just 20, pcgSystem = PCGSystemCondensed, pcgDescription = "Droit au bail"}
126 pcg2025_207 = PCG{pcgId = 207, pcgParent = Just 20, pcgSystem = PCGSystemCondensed, pcgDescription = "Fonds commercial"}
127 pcg2025_208 = PCG{pcgId = 208, pcgParent = Just 20, pcgSystem = PCGSystemCondensed, pcgDescription = "Autres immobilisations incorporelles"}
128 pcg2025_2081 = PCG{pcgId = 2081, pcgParent = Just 208, pcgSystem = PCGSystemBase, pcgDescription = "Mali de fusion sur actifs incorporels"}
129 pcg2025_21 = PCG{pcgId = 21, pcgParent = Just 2, pcgSystem = PCGSystemCondensed, pcgDescription = "Immobilisations corporelles"}
130 pcg2025_211 = PCG{pcgId = 211, pcgParent = Just 21, pcgSystem = PCGSystemBase, pcgDescription = "Terrains"}
131 pcg2025_2111 = PCG{pcgId = 2111, pcgParent = Just 211, pcgSystem = PCGSystemBase, pcgDescription = "Terrains nus"}
132 pcg2025_2112 = PCG{pcgId = 2112, pcgParent = Just 211, pcgSystem = PCGSystemBase, pcgDescription = "Terrains aménagés"}
133 pcg2025_2113 = PCG{pcgId = 2113, pcgParent = Just 211, pcgSystem = PCGSystemBase, pcgDescription = "Sous-sols et sur-sols"}
134 pcg2025_2114 = PCG{pcgId = 2114, pcgParent = Just 211, pcgSystem = PCGSystemBase, pcgDescription = "Terrains de carrières (Tréfonds)"}
135 pcg2025_2115 = PCG{pcgId = 2115, pcgParent = Just 211, pcgSystem = PCGSystemBase, pcgDescription = "Terrains bâtis"}
136 pcg2025_212 = PCG{pcgId = 212, pcgParent = Just 21, pcgSystem = PCGSystemBase, pcgDescription = "Agencements et aménagements de terrains (même ventilation que celle du compte 211)"}
137 pcg2025_213 = PCG{pcgId = 213, pcgParent = Just 21, pcgSystem = PCGSystemBase, pcgDescription = "Constructions"}
138 pcg2025_2131 = PCG{pcgId = 2131, pcgParent = Just 213, pcgSystem = PCGSystemBase, pcgDescription = "Bâtiments"}
139 pcg2025_2135 = PCG{pcgId = 2135, pcgParent = Just 213, pcgSystem = PCGSystemBase, pcgDescription = "Installations générales - agencements - aménagements des constructions"}
140 pcg2025_2138 = PCG{pcgId = 2138, pcgParent = Just 213, pcgSystem = PCGSystemBase, pcgDescription = "Ouvrages d'infrastructure"}
141 pcg2025_214 = PCG{pcgId = 214, pcgParent = Just 21, pcgSystem = PCGSystemBase, pcgDescription = "Constructions sur sol d'autrui (même ventilation que celle du compte 213)"}
142 pcg2025_215 = PCG{pcgId = 215, pcgParent = Just 21, pcgSystem = PCGSystemBase, pcgDescription = "Installations techniques, matériels et outillages industriels"}
143 pcg2025_2151 = PCG{pcgId = 2151, pcgParent = Just 215, pcgSystem = PCGSystemBase, pcgDescription = "Installations complexes spécialisées"}
144 pcg2025_21511 = PCG{pcgId = 21511, pcgParent = Just 2151, pcgSystem = PCGSystemDeveloped, pcgDescription = "Installations complexes spécialisées sur sol propre"}
145 pcg2025_21514 = PCG{pcgId = 21514, pcgParent = Just 2151, pcgSystem = PCGSystemDeveloped, pcgDescription = "Installations complexes spécialisées sur sol d'autrui"}
146 pcg2025_2153 = PCG{pcgId = 2153, pcgParent = Just 215, pcgSystem = PCGSystemBase, pcgDescription = "Installations à caractère spécifique"}
147 pcg2025_21531 = PCG{pcgId = 21531, pcgParent = Just 2153, pcgSystem = PCGSystemDeveloped, pcgDescription = "Installations à caractère spécifique sur sol propre"}
148 pcg2025_21534 = PCG{pcgId = 21534, pcgParent = Just 2153, pcgSystem = PCGSystemDeveloped, pcgDescription = "Installations à caractère spécifique sur sol d'autrui"}
149 pcg2025_2154 = PCG{pcgId = 2154, pcgParent = Just 215, pcgSystem = PCGSystemBase, pcgDescription = "Matériels industriels"}
150 pcg2025_2155 = PCG{pcgId = 2155, pcgParent = Just 215, pcgSystem = PCGSystemBase, pcgDescription = "Outillages industriels"}
151 pcg2025_2157 = PCG{pcgId = 2157, pcgParent = Just 215, pcgSystem = PCGSystemBase, pcgDescription = "Agencements et aménagements des matériels et outillages industriels"}
152 pcg2025_218 = PCG{pcgId = 218, pcgParent = Just 21, pcgSystem = PCGSystemBase, pcgDescription = "Autres immobilisations corporelles"}
153 pcg2025_2181 = PCG{pcgId = 2181, pcgParent = Just 218, pcgSystem = PCGSystemBase, pcgDescription = "Installations générales, agencements, aménagements divers"}
154 pcg2025_2182 = PCG{pcgId = 2182, pcgParent = Just 218, pcgSystem = PCGSystemBase, pcgDescription = "Matériel de transport"}
155 pcg2025_2183 = PCG{pcgId = 2183, pcgParent = Just 218, pcgSystem = PCGSystemBase, pcgDescription = "Matériel de bureau et matériel informatique"}
156 pcg2025_2184 = PCG{pcgId = 2184, pcgParent = Just 218, pcgSystem = PCGSystemBase, pcgDescription = "Mobilier"}
157 pcg2025_2185 = PCG{pcgId = 2185, pcgParent = Just 218, pcgSystem = PCGSystemBase, pcgDescription = "Cheptel"}
158 pcg2025_2186 = PCG{pcgId = 2186, pcgParent = Just 218, pcgSystem = PCGSystemBase, pcgDescription = "Emballages récupérables"}
159 pcg2025_2187 = PCG{pcgId = 2187, pcgParent = Just 218, pcgSystem = PCGSystemBase, pcgDescription = "Mali de fusion sur actifs corporels"}
160 pcg2025_22 = PCG{pcgId = 22, pcgParent = Just 2, pcgSystem = PCGSystemBase, pcgDescription = "Immobilisations mises en concession"}
161 pcg2025_229 = PCG{pcgId = 229, pcgParent = Just 22, pcgSystem = PCGSystemBase, pcgDescription = "Droits du concédant (présentés dans la rubrique autres fonds propres)"}
162 pcg2025_23 = PCG{pcgId = 23, pcgParent = Just 2, pcgSystem = PCGSystemCondensed, pcgDescription = "Immobilisations en cours, avances et acomptes"}
163 pcg2025_231 = PCG{pcgId = 231, pcgParent = Just 23, pcgSystem = PCGSystemBase, pcgDescription = "Immobilisations corporelles en cours"}
164 pcg2025_232 = PCG{pcgId = 232, pcgParent = Just 23, pcgSystem = PCGSystemBase, pcgDescription = "Immobilisations incorporelles en cours"}
165 pcg2025_237 = PCG{pcgId = 237, pcgParent = Just 23, pcgSystem = PCGSystemBase, pcgDescription = "Avances et acomptes versés sur commandes d'immobilisations incorporelles"}
166 pcg2025_238 = PCG{pcgId = 238, pcgParent = Just 23, pcgSystem = PCGSystemBase, pcgDescription = "Avances et acomptes versés sur commandes d'immobilisations corporelles"}
167 pcg2025_26 = PCG{pcgId = 26, pcgParent = Just 2, pcgSystem = PCGSystemBase, pcgDescription = "Participations et créances rattachées à des participations"}
168 pcg2025_261 = PCG{pcgId = 261, pcgParent = Just 26, pcgSystem = PCGSystemBase, pcgDescription = "Titres de participation"}
169 pcg2025_2611 = PCG{pcgId = 2611, pcgParent = Just 261, pcgSystem = PCGSystemDeveloped, pcgDescription = "Actions"}
170 pcg2025_2618 = PCG{pcgId = 2618, pcgParent = Just 261, pcgSystem = PCGSystemDeveloped, pcgDescription = "Autres titres"}
171 pcg2025_262 = PCG{pcgId = 262, pcgParent = Just 26, pcgSystem = PCGSystemBase, pcgDescription = "Titres évalués par équivalence"}
172 pcg2025_266 = PCG{pcgId = 266, pcgParent = Just 26, pcgSystem = PCGSystemBase, pcgDescription = "Autres formes de participation"}
173 pcg2025_2661 = PCG{pcgId = 2661, pcgParent = Just 266, pcgSystem = PCGSystemDeveloped, pcgDescription = "Droits représentatifs d'actifs nets remis en fiducie"}
174 pcg2025_267 = PCG{pcgId = 267, pcgParent = Just 26, pcgSystem = PCGSystemBase, pcgDescription = "Créances rattachées à des participations"}
175 pcg2025_2671 = PCG{pcgId = 2671, pcgParent = Just 267, pcgSystem = PCGSystemDeveloped, pcgDescription = "Créances rattachées à des participations - groupe"}
176 pcg2025_2674 = PCG{pcgId = 2674, pcgParent = Just 267, pcgSystem = PCGSystemDeveloped, pcgDescription = "Créances rattachées à des participations - hors groupe"}
177 pcg2025_2675 = PCG{pcgId = 2675, pcgParent = Just 267, pcgSystem = PCGSystemDeveloped, pcgDescription = "Versements représentatifs d'apports non capitalisés - appel de fonds"}
178 pcg2025_2676 = PCG{pcgId = 2676, pcgParent = Just 267, pcgSystem = PCGSystemDeveloped, pcgDescription = "Avances consolidables"}
179 pcg2025_2677 = PCG{pcgId = 2677, pcgParent = Just 267, pcgSystem = PCGSystemDeveloped, pcgDescription = "Autres créances rattachées à des participations"}
180 pcg2025_2678 = PCG{pcgId = 2678, pcgParent = Just 267, pcgSystem = PCGSystemDeveloped, pcgDescription = "Intérêts courus"}
181 pcg2025_268 = PCG{pcgId = 268, pcgParent = Just 26, pcgSystem = PCGSystemBase, pcgDescription = "Créances rattachées à des sociétés en participation"}
182 pcg2025_2681 = PCG{pcgId = 2681, pcgParent = Just 268, pcgSystem = PCGSystemDeveloped, pcgDescription = "Principal"}
183 pcg2025_2688 = PCG{pcgId = 2688, pcgParent = Just 268, pcgSystem = PCGSystemDeveloped, pcgDescription = "Intérêts courus"}
184 pcg2025_269 = PCG{pcgId = 269, pcgParent = Just 26, pcgSystem = PCGSystemBase, pcgDescription = "Versements restant à effectuer sur titres de participation non libérés"}
185 pcg2025_27 = PCG{pcgId = 27, pcgParent = Just 2, pcgSystem = PCGSystemCondensed, pcgDescription = "Autres immobilisations financières"}
186 pcg2025_271 = PCG{pcgId = 271, pcgParent = Just 27, pcgSystem = PCGSystemBase, pcgDescription = "Titres immobilisés autres que les titres immobilisés de l'activité de portefeuille (droit de propriété)"}
187 pcg2025_2711 = PCG{pcgId = 2711, pcgParent = Just 271, pcgSystem = PCGSystemDeveloped, pcgDescription = "Actions"}
188 pcg2025_2718 = PCG{pcgId = 2718, pcgParent = Just 271, pcgSystem = PCGSystemDeveloped, pcgDescription = "Autres titres"}
189 pcg2025_272 = PCG{pcgId = 272, pcgParent = Just 27, pcgSystem = PCGSystemBase, pcgDescription = "Titres immobilisés (droit de créance)"}
190 pcg2025_2721 = PCG{pcgId = 2721, pcgParent = Just 272, pcgSystem = PCGSystemDeveloped, pcgDescription = "Obligations"}
191 pcg2025_2722 = PCG{pcgId = 2722, pcgParent = Just 272, pcgSystem = PCGSystemDeveloped, pcgDescription = "Bons"}
192 pcg2025_273 = PCG{pcgId = 273, pcgParent = Just 27, pcgSystem = PCGSystemBase, pcgDescription = "Titres immobilisés de l'activité de portefeuille"}
193 pcg2025_274 = PCG{pcgId = 274, pcgParent = Just 27, pcgSystem = PCGSystemBase, pcgDescription = "Prêts"}
194 pcg2025_2741 = PCG{pcgId = 2741, pcgParent = Just 274, pcgSystem = PCGSystemDeveloped, pcgDescription = "Prêts participatifs"}
195 pcg2025_2742 = PCG{pcgId = 2742, pcgParent = Just 274, pcgSystem = PCGSystemDeveloped, pcgDescription = "Prêts aux associés"}
196 pcg2025_2743 = PCG{pcgId = 2743, pcgParent = Just 274, pcgSystem = PCGSystemDeveloped, pcgDescription = "Prêts au personnel"}
197 pcg2025_2748 = PCG{pcgId = 2748, pcgParent = Just 274, pcgSystem = PCGSystemDeveloped, pcgDescription = "Autres prêts"}
198 pcg2025_275 = PCG{pcgId = 275, pcgParent = Just 27, pcgSystem = PCGSystemBase, pcgDescription = "Dépôts et cautionnements versés"}
199 pcg2025_2751 = PCG{pcgId = 2751, pcgParent = Just 275, pcgSystem = PCGSystemDeveloped, pcgDescription = "Dépôts"}
200 pcg2025_2755 = PCG{pcgId = 2755, pcgParent = Just 275, pcgSystem = PCGSystemDeveloped, pcgDescription = "Cautionnements"}
201 pcg2025_276 = PCG{pcgId = 276, pcgParent = Just 27, pcgSystem = PCGSystemBase, pcgDescription = "Autres créances immobilisées"}
202 pcg2025_2761 = PCG{pcgId = 2761, pcgParent = Just 276, pcgSystem = PCGSystemDeveloped, pcgDescription = "Créances diverses"}
203 pcg2025_2768 = PCG{pcgId = 2768, pcgParent = Just 276, pcgSystem = PCGSystemDeveloped, pcgDescription = "Intérêts courus"}
204 pcg2025_27682 = PCG{pcgId = 27682, pcgParent = Just 2768, pcgSystem = PCGSystemDeveloped, pcgDescription = "Intérêts courus sur titres immobilisés (droit de créance)"}
205 pcg2025_27684 = PCG{pcgId = 27684, pcgParent = Just 2768, pcgSystem = PCGSystemDeveloped, pcgDescription = "Intérêts courus sur prêts"}
206 pcg2025_27685 = PCG{pcgId = 27685, pcgParent = Just 2768, pcgSystem = PCGSystemDeveloped, pcgDescription = "Intérêts courus sur dépôts et cautionnements"}
207 pcg2025_27688 = PCG{pcgId = 27688, pcgParent = Just 2768, pcgSystem = PCGSystemDeveloped, pcgDescription = "Intérêts courus sur créances diverses"}
208 pcg2025_277 = PCG{pcgId = 277, pcgParent = Just 27, pcgSystem = PCGSystemBase, pcgDescription = "Actions propres ou parts propres"}
209 pcg2025_2771 = PCG{pcgId = 2771, pcgParent = Just 277, pcgSystem = PCGSystemDeveloped, pcgDescription = "Actions propres ou parts propres"}
210 pcg2025_2772 = PCG{pcgId = 2772, pcgParent = Just 277, pcgSystem = PCGSystemDeveloped, pcgDescription = "Actions propres ou parts propres en voie d’annulation"}
211 pcg2025_278 = PCG{pcgId = 278, pcgParent = Just 27, pcgSystem = PCGSystemBase, pcgDescription = "Mali de fusion sur actifs financiers"}
212 pcg2025_279 = PCG{pcgId = 279, pcgParent = Just 27, pcgSystem = PCGSystemBase, pcgDescription = "Versements restant à effectuer sur titres immobilisés non libérés"}
213 pcg2025_28 = PCG{pcgId = 28, pcgParent = Just 2, pcgSystem = PCGSystemBase, pcgDescription = "Amortissements des immobilisations"}
214 pcg2025_280 = PCG{pcgId = 280, pcgParent = Just 28, pcgSystem = PCGSystemCondensed, pcgDescription = "Amortissements des immobilisations incorporelles et des frais d’établissement (même ventilation que celle du compte 20)"}
215 pcg2025_2801 = PCG{pcgId = 2801, pcgParent = Just 280, pcgSystem = PCGSystemBase, pcgDescription = "Frais d'établissement (même ventilation que celle du compte 201)"}
216 pcg2025_2803 = PCG{pcgId = 2803, pcgParent = Just 280, pcgSystem = PCGSystemBase, pcgDescription = "Frais de développement"}
217 pcg2025_2805 = PCG{pcgId = 2805, pcgParent = Just 280, pcgSystem = PCGSystemBase, pcgDescription = "Concessions et droits similaires, brevets, licences, solutions informatiques, droits et valeurs similaires"}
218 pcg2025_2806 = PCG{pcgId = 2806, pcgParent = Just 280, pcgSystem = PCGSystemBase, pcgDescription = "Droit au bail"}
219 pcg2025_2807 = PCG{pcgId = 2807, pcgParent = Just 280, pcgSystem = PCGSystemBase, pcgDescription = "Fonds commercial"}
220 pcg2025_2808 = PCG{pcgId = 2808, pcgParent = Just 280, pcgSystem = PCGSystemBase, pcgDescription = "Autres immobilisations incorporelles"}
221 pcg2025_281 = PCG{pcgId = 281, pcgParent = Just 28, pcgSystem = PCGSystemCondensed, pcgDescription = "Amortissements des immobilisations corporelles (même ventilation que celle du compte 21)"}
222 pcg2025_2812 = PCG{pcgId = 2812, pcgParent = Just 281, pcgSystem = PCGSystemBase, pcgDescription = "Agencements, aménagements de terrains (même ventilation que celle du compte 212)"}
223 pcg2025_2813 = PCG{pcgId = 2813, pcgParent = Just 281, pcgSystem = PCGSystemBase, pcgDescription = "Constructions (même ventilation que celle du compte 213)"}
224 pcg2025_2814 = PCG{pcgId = 2814, pcgParent = Just 281, pcgSystem = PCGSystemBase, pcgDescription = "Constructions sur sol d'autrui (même ventilation que celle du compte 214)"}
225 pcg2025_2815 = PCG{pcgId = 2815, pcgParent = Just 281, pcgSystem = PCGSystemBase, pcgDescription = "Installations, matériel et outillage industriels (même ventilation que celle du compte 215)"}
226 pcg2025_2818 = PCG{pcgId = 2818, pcgParent = Just 281, pcgSystem = PCGSystemBase, pcgDescription = "Autres immobilisations corporelles (même ventilation que celle du compte 218)"}
227 pcg2025_28187 = PCG{pcgId = 28187, pcgParent = Just 2818, pcgSystem = PCGSystemBase, pcgDescription = "Amortissement du mali de fusion sur actifs corporels"}
228 pcg2025_282 = PCG{pcgId = 282, pcgParent = Just 28, pcgSystem = PCGSystemBase, pcgDescription = "Amortissements des immobilisations mises en concession"}
229 pcg2025_29 = PCG{pcgId = 29, pcgParent = Just 2, pcgSystem = PCGSystemBase, pcgDescription = "Dépréciations des immobilisations"}
230 pcg2025_290 = PCG{pcgId = 290, pcgParent = Just 29, pcgSystem = PCGSystemCondensed, pcgDescription = "Dépréciations des immobilisations incorporelles"}
231 pcg2025_2901 = PCG{pcgId = 2901, pcgParent = Just 290, pcgSystem = PCGSystemBase, pcgDescription = "Frais d’établissement"}
232 pcg2025_2903 = PCG{pcgId = 2903, pcgParent = Just 290, pcgSystem = PCGSystemBase, pcgDescription = "Frais de développement"}
233 pcg2025_2905 = PCG{pcgId = 2905, pcgParent = Just 290, pcgSystem = PCGSystemBase, pcgDescription = "Marques, procédés, droits et valeurs similaires"}
234 pcg2025_2906 = PCG{pcgId = 2906, pcgParent = Just 290, pcgSystem = PCGSystemBase, pcgDescription = "Droit au bail"}
235 pcg2025_2907 = PCG{pcgId = 2907, pcgParent = Just 290, pcgSystem = PCGSystemBase, pcgDescription = "Fonds commercial"}
236 pcg2025_2908 = PCG{pcgId = 2908, pcgParent = Just 290, pcgSystem = PCGSystemBase, pcgDescription = "Autres immobilisations incorporelles"}
237 pcg2025_29081 = PCG{pcgId = 29081, pcgParent = Just 2908, pcgSystem = PCGSystemBase, pcgDescription = "Dépréciation du mali de fusion sur actifs incorporels"}
238 pcg2025_291 = PCG{pcgId = 291, pcgParent = Just 29, pcgSystem = PCGSystemCondensed, pcgDescription = "Dépréciations des immobilisations corporelles"}
239 pcg2025_2911 = PCG{pcgId = 2911, pcgParent = Just 291, pcgSystem = PCGSystemBase, pcgDescription = "Terrains"}
240 pcg2025_2912 = PCG{pcgId = 2912, pcgParent = Just 291, pcgSystem = PCGSystemBase, pcgDescription = "Agencements et aménagements de terrains"}
241 pcg2025_2913 = PCG{pcgId = 2913, pcgParent = Just 291, pcgSystem = PCGSystemBase, pcgDescription = "Constructions"}
242 pcg2025_2914 = PCG{pcgId = 2914, pcgParent = Just 291, pcgSystem = PCGSystemBase, pcgDescription = "Constructions sur sol d'autrui"}
243 pcg2025_2915 = PCG{pcgId = 2915, pcgParent = Just 291, pcgSystem = PCGSystemBase, pcgDescription = "Installations techniques, matériels et outillages industriels"}
244 pcg2025_2918 = PCG{pcgId = 2918, pcgParent = Just 291, pcgSystem = PCGSystemBase, pcgDescription = "Autres immobilisations corporelles"}
245 pcg2025_29187 = PCG{pcgId = 29187, pcgParent = Just 2918, pcgSystem = PCGSystemBase, pcgDescription = "Dépréciation du mali de fusion sur actifs corporels"}
246 pcg2025_292 = PCG{pcgId = 292, pcgParent = Just 29, pcgSystem = PCGSystemBase, pcgDescription = "Dépréciations des immobilisations mises en concession"}
247 pcg2025_293 = PCG{pcgId = 293, pcgParent = Just 29, pcgSystem = PCGSystemBase, pcgDescription = "Dépréciations des immobilisations en cours"}
248 pcg2025_2931 = PCG{pcgId = 2931, pcgParent = Just 293, pcgSystem = PCGSystemBase, pcgDescription = "Immobilisations corporelles en cours"}
249 pcg2025_2932 = PCG{pcgId = 2932, pcgParent = Just 293, pcgSystem = PCGSystemBase, pcgDescription = "Immobilisations incorporelles en cours"}
250 pcg2025_296 = PCG{pcgId = 296, pcgParent = Just 29, pcgSystem = PCGSystemBase, pcgDescription = "Dépréciations des participations et créances rattachées à des participations"}
251 pcg2025_2961 = PCG{pcgId = 2961, pcgParent = Just 296, pcgSystem = PCGSystemBase, pcgDescription = "Titres de participation"}
252 pcg2025_2962 = PCG{pcgId = 2962, pcgParent = Just 296, pcgSystem = PCGSystemBase, pcgDescription = "Titres évalués par équivalence"}
253 pcg2025_2966 = PCG{pcgId = 2966, pcgParent = Just 296, pcgSystem = PCGSystemBase, pcgDescription = "Autres formes de participation"}
254 pcg2025_2967 = PCG{pcgId = 2967, pcgParent = Just 296, pcgSystem = PCGSystemBase, pcgDescription = "Créances rattachées à des participations (même ventilation que celle du compte 267)"}
255 pcg2025_2968 = PCG{pcgId = 2968, pcgParent = Just 296, pcgSystem = PCGSystemBase, pcgDescription = "Créances rattachées à des sociétés en participation (même ventilation que celle du compte 268)"}
256 pcg2025_297 = PCG{pcgId = 297, pcgParent = Just 29, pcgSystem = PCGSystemCondensed, pcgDescription = "Dépréciations des autres immobilisations financières"}
257 pcg2025_2971 = PCG{pcgId = 2971, pcgParent = Just 297, pcgSystem = PCGSystemBase, pcgDescription = "Titres immobilisés autres que les titres immobilisés de l'activité de portefeuille (droit de propriété)"}
258 pcg2025_2972 = PCG{pcgId = 2972, pcgParent = Just 297, pcgSystem = PCGSystemBase, pcgDescription = "Titres immobilisés (droit de créance)"}
259 pcg2025_2973 = PCG{pcgId = 2973, pcgParent = Just 297, pcgSystem = PCGSystemBase, pcgDescription = "Titres immobilisés de l'activité de portefeuille"}
260 pcg2025_2974 = PCG{pcgId = 2974, pcgParent = Just 297, pcgSystem = PCGSystemBase, pcgDescription = "Prêts"}
261 pcg2025_2975 = PCG{pcgId = 2975, pcgParent = Just 297, pcgSystem = PCGSystemBase, pcgDescription = "Dépôts et cautionnements versés"}
262 pcg2025_2976 = PCG{pcgId = 2976, pcgParent = Just 297, pcgSystem = PCGSystemBase, pcgDescription = "Autres créances immobilisées"}
263 pcg2025_3 = PCG{pcgId = 3, pcgParent = Just 0, pcgSystem = PCGSystemCondensed, pcgDescription = "COMPTES DE STOCKS ET EN-COURS"}
264 pcg2025_31 = PCG{pcgId = 31, pcgParent = Just 3, pcgSystem = PCGSystemCondensed, pcgDescription = "Matières premières et fournitures"}
265 pcg2025_32 = PCG{pcgId = 32, pcgParent = Just 3, pcgSystem = PCGSystemCondensed, pcgDescription = "Autres approvisionnements"}
266 pcg2025_321 = PCG{pcgId = 321, pcgParent = Just 32, pcgSystem = PCGSystemBase, pcgDescription = "Matières consommables"}
267 pcg2025_322 = PCG{pcgId = 322, pcgParent = Just 32, pcgSystem = PCGSystemBase, pcgDescription = "Fournitures consommables"}
268 pcg2025_3221 = PCG{pcgId = 3221, pcgParent = Just 322, pcgSystem = PCGSystemDeveloped, pcgDescription = "Combustibles"}
269 pcg2025_3222 = PCG{pcgId = 3222, pcgParent = Just 322, pcgSystem = PCGSystemDeveloped, pcgDescription = "Produits d'entretien"}
270 pcg2025_3223 = PCG{pcgId = 3223, pcgParent = Just 322, pcgSystem = PCGSystemDeveloped, pcgDescription = "Fournitures d'atelier et d'usine"}
271 pcg2025_3224 = PCG{pcgId = 3224, pcgParent = Just 322, pcgSystem = PCGSystemDeveloped, pcgDescription = "Fournitures de magasin"}
272 pcg2025_3225 = PCG{pcgId = 3225, pcgParent = Just 322, pcgSystem = PCGSystemDeveloped, pcgDescription = "Fournitures de bureau"}
273 pcg2025_326 = PCG{pcgId = 326, pcgParent = Just 32, pcgSystem = PCGSystemBase, pcgDescription = "Emballages"}
274 pcg2025_3261 = PCG{pcgId = 3261, pcgParent = Just 326, pcgSystem = PCGSystemDeveloped, pcgDescription = "Emballages perdus"}
275 pcg2025_3265 = PCG{pcgId = 3265, pcgParent = Just 326, pcgSystem = PCGSystemDeveloped, pcgDescription = "Emballages récupérables non identifiables"}
276 pcg2025_3267 = PCG{pcgId = 3267, pcgParent = Just 326, pcgSystem = PCGSystemDeveloped, pcgDescription = "Emballages à usage mixte"}
277 pcg2025_33 = PCG{pcgId = 33, pcgParent = Just 3, pcgSystem = PCGSystemCondensed, pcgDescription = "En-cours de production de biens"}
278 pcg2025_331 = PCG{pcgId = 331, pcgParent = Just 33, pcgSystem = PCGSystemBase, pcgDescription = "Produits en cours"}
279 pcg2025_335 = PCG{pcgId = 335, pcgParent = Just 33, pcgSystem = PCGSystemBase, pcgDescription = "Travaux en cours"}
280 pcg2025_34 = PCG{pcgId = 34, pcgParent = Just 3, pcgSystem = PCGSystemCondensed, pcgDescription = "En-cours de production de services"}
281 pcg2025_341 = PCG{pcgId = 341, pcgParent = Just 34, pcgSystem = PCGSystemBase, pcgDescription = "Études en cours"}
282 pcg2025_345 = PCG{pcgId = 345, pcgParent = Just 34, pcgSystem = PCGSystemBase, pcgDescription = "Prestations de services en cours"}
283 pcg2025_35 = PCG{pcgId = 35, pcgParent = Just 3, pcgSystem = PCGSystemCondensed, pcgDescription = "Stocks de produits"}
284 pcg2025_351 = PCG{pcgId = 351, pcgParent = Just 35, pcgSystem = PCGSystemBase, pcgDescription = "Produits intermédiaires"}
285 pcg2025_355 = PCG{pcgId = 355, pcgParent = Just 35, pcgSystem = PCGSystemBase, pcgDescription = "Produits finis"}
286 pcg2025_358 = PCG{pcgId = 358, pcgParent = Just 35, pcgSystem = PCGSystemBase, pcgDescription = "Produits résiduels ou matières de récupération"}
287 pcg2025_3581 = PCG{pcgId = 3581, pcgParent = Just 358, pcgSystem = PCGSystemDeveloped, pcgDescription = "Déchets"}
288 pcg2025_3585 = PCG{pcgId = 3585, pcgParent = Just 358, pcgSystem = PCGSystemDeveloped, pcgDescription = "Rebuts"}
289 pcg2025_3586 = PCG{pcgId = 3586, pcgParent = Just 358, pcgSystem = PCGSystemDeveloped, pcgDescription = "Matières de récupération"}
290 pcg2025_36 = PCG{pcgId = 36, pcgParent = Just 3, pcgSystem = PCGSystemBase, pcgDescription = "(Compte à ouvrir, le cas échéant, sous l'intitulé « Stocks provenant d'immobilisations »)"}
291 pcg2025_37 = PCG{pcgId = 37, pcgParent = Just 3, pcgSystem = PCGSystemCondensed, pcgDescription = "Stocks de marchandises"}
292 pcg2025_38 = PCG{pcgId = 38, pcgParent = Just 3, pcgSystem = PCGSystemBase, pcgDescription = "(Le compte 38 peut être utilisé pour comptabiliser les stocks en voie d'acheminement, mis en dépôt ou donnés en consignation)"}
293 pcg2025_39 = PCG{pcgId = 39, pcgParent = Just 3, pcgSystem = PCGSystemBase, pcgDescription = "Dépréciations des stocks et en-cours"}
294 pcg2025_391 = PCG{pcgId = 391, pcgParent = Just 39, pcgSystem = PCGSystemCondensed, pcgDescription = "Dépréciations des matières premières et fournitures"}
295 pcg2025_392 = PCG{pcgId = 392, pcgParent = Just 39, pcgSystem = PCGSystemCondensed, pcgDescription = "Dépréciations des autres approvisionnements"}
296 pcg2025_393 = PCG{pcgId = 393, pcgParent = Just 39, pcgSystem = PCGSystemCondensed, pcgDescription = "Dépréciations des en-cours de production de biens"}
297 pcg2025_394 = PCG{pcgId = 394, pcgParent = Just 39, pcgSystem = PCGSystemCondensed, pcgDescription = "Dépréciations des en-cours de production de services"}
298 pcg2025_395 = PCG{pcgId = 395, pcgParent = Just 39, pcgSystem = PCGSystemCondensed, pcgDescription = "Dépréciations des stocks de produits"}
299 pcg2025_397 = PCG{pcgId = 397, pcgParent = Just 39, pcgSystem = PCGSystemCondensed, pcgDescription = "Dépréciations des stocks de marchandises"}
300 pcg2025_4 = PCG{pcgId = 4, pcgParent = Just 0, pcgSystem = PCGSystemCondensed, pcgDescription = "COMPTES DE TIERS"}
301 pcg2025_40 = PCG{pcgId = 40, pcgParent = Just 4, pcgSystem = PCGSystemBase, pcgDescription = "Fournisseurs et comptes rattachés"}
302 pcg2025_401 = PCG{pcgId = 401, pcgParent = Just 40, pcgSystem = PCGSystemBase, pcgDescription = "Fournisseurs"}
303 pcg2025_4011 = PCG{pcgId = 4011, pcgParent = Just 401, pcgSystem = PCGSystemDeveloped, pcgDescription = "Fournisseurs - Achats de biens et prestations de services"}
304 pcg2025_4017 = PCG{pcgId = 4017, pcgParent = Just 401, pcgSystem = PCGSystemDeveloped, pcgDescription = "Fournisseurs - Retenues de garantie"}
305 pcg2025_403 = PCG{pcgId = 403, pcgParent = Just 40, pcgSystem = PCGSystemBase, pcgDescription = "Fournisseurs - Effets à payer"}
306 pcg2025_404 = PCG{pcgId = 404, pcgParent = Just 40, pcgSystem = PCGSystemBase, pcgDescription = "Fournisseurs d'immobilisations"}
307 pcg2025_4041 = PCG{pcgId = 4041, pcgParent = Just 404, pcgSystem = PCGSystemDeveloped, pcgDescription = "Fournisseurs - Achats d'immobilisations"}
308 pcg2025_4047 = PCG{pcgId = 4047, pcgParent = Just 404, pcgSystem = PCGSystemDeveloped, pcgDescription = "Fournisseurs d'immobilisations - Retenues de garantie"}
309 pcg2025_405 = PCG{pcgId = 405, pcgParent = Just 40, pcgSystem = PCGSystemBase, pcgDescription = "Fournisseurs d'immobilisations - Effets à payer"}
310 pcg2025_408 = PCG{pcgId = 408, pcgParent = Just 40, pcgSystem = PCGSystemBase, pcgDescription = "Fournisseurs - Factures non parvenues"}
311 pcg2025_4081 = PCG{pcgId = 4081, pcgParent = Just 408, pcgSystem = PCGSystemDeveloped, pcgDescription = "Fournisseurs"}
312 pcg2025_4084 = PCG{pcgId = 4084, pcgParent = Just 408, pcgSystem = PCGSystemDeveloped, pcgDescription = "Fournisseurs d'immobilisations"}
313 pcg2025_4088 = PCG{pcgId = 4088, pcgParent = Just 408, pcgSystem = PCGSystemDeveloped, pcgDescription = "Fournisseurs - Intérêts courus"}
314 pcg2025_409 = PCG{pcgId = 409, pcgParent = Just 40, pcgSystem = PCGSystemCondensed, pcgDescription = "Fournisseurs débiteurs"}
315 pcg2025_4091 = PCG{pcgId = 4091, pcgParent = Just 409, pcgSystem = PCGSystemBase, pcgDescription = "Fournisseurs - Avances et acomptes versés sur commandes"}
316 pcg2025_4096 = PCG{pcgId = 4096, pcgParent = Just 409, pcgSystem = PCGSystemBase, pcgDescription = "Fournisseurs - Créances pour emballages et matériel à rendre"}
317 pcg2025_4097 = PCG{pcgId = 4097, pcgParent = Just 409, pcgSystem = PCGSystemBase, pcgDescription = "Fournisseurs - Autres avoirs"}
318 pcg2025_40971 = PCG{pcgId = 40971, pcgParent = Just 4097, pcgSystem = PCGSystemDeveloped, pcgDescription = "Fournisseurs d'exploitation"}
319 pcg2025_40974 = PCG{pcgId = 40974, pcgParent = Just 4097, pcgSystem = PCGSystemDeveloped, pcgDescription = "Fournisseurs d'immobilisations"}
320 pcg2025_4098 = PCG{pcgId = 4098, pcgParent = Just 409, pcgSystem = PCGSystemBase, pcgDescription = "Rabais, remises, ristournes à obtenir et autres avoirs non encore reçus"}
321 pcg2025_41 = PCG{pcgId = 41, pcgParent = Just 4, pcgSystem = PCGSystemBase, pcgDescription = "Clients et comptes rattachés"}
322 pcg2025_411 = PCG{pcgId = 411, pcgParent = Just 41, pcgSystem = PCGSystemBase, pcgDescription = "Clients"}
323 pcg2025_4111 = PCG{pcgId = 4111, pcgParent = Just 411, pcgSystem = PCGSystemDeveloped, pcgDescription = "Clients - Ventes de biens ou de prestations de services"}
324 pcg2025_4117 = PCG{pcgId = 4117, pcgParent = Just 411, pcgSystem = PCGSystemDeveloped, pcgDescription = "Clients - Retenues de garantie"}
325 pcg2025_413 = PCG{pcgId = 413, pcgParent = Just 41, pcgSystem = PCGSystemBase, pcgDescription = "Clients - Effets à recevoir"}
326 pcg2025_416 = PCG{pcgId = 416, pcgParent = Just 41, pcgSystem = PCGSystemBase, pcgDescription = "Clients douteux ou litigieux"}
327 pcg2025_418 = PCG{pcgId = 418, pcgParent = Just 41, pcgSystem = PCGSystemBase, pcgDescription = "Clients - Produits non encore facturés"}
328 pcg2025_4181 = PCG{pcgId = 4181, pcgParent = Just 418, pcgSystem = PCGSystemDeveloped, pcgDescription = "Clients - Factures à établir"}
329 pcg2025_4188 = PCG{pcgId = 4188, pcgParent = Just 418, pcgSystem = PCGSystemDeveloped, pcgDescription = "Clients - Intérêts courus"}
330 pcg2025_419 = PCG{pcgId = 419, pcgParent = Just 41, pcgSystem = PCGSystemCondensed, pcgDescription = "Clients créditeurs"}
331 pcg2025_4191 = PCG{pcgId = 4191, pcgParent = Just 419, pcgSystem = PCGSystemBase, pcgDescription = "Clients - Avances et acomptes reçus sur commandes"}
332 pcg2025_4196 = PCG{pcgId = 4196, pcgParent = Just 419, pcgSystem = PCGSystemBase, pcgDescription = "Clients - Dettes sur emballages et matériels consignés"}
333 pcg2025_4197 = PCG{pcgId = 4197, pcgParent = Just 419, pcgSystem = PCGSystemBase, pcgDescription = "Clients - Autres avoirs"}
334 pcg2025_4198 = PCG{pcgId = 4198, pcgParent = Just 419, pcgSystem = PCGSystemBase, pcgDescription = "Rabais, remises, ristournes à accorder et autres avoirs à établir"}
335 pcg2025_42 = PCG{pcgId = 42, pcgParent = Just 4, pcgSystem = PCGSystemBase, pcgDescription = "Personnel et comptes rattachés"}
336 pcg2025_421 = PCG{pcgId = 421, pcgParent = Just 42, pcgSystem = PCGSystemCondensed, pcgDescription = "Personnel - Rémunérations dues"}
337 pcg2025_422 = PCG{pcgId = 422, pcgParent = Just 42, pcgSystem = PCGSystemBase, pcgDescription = "Comité social et économique"}
338 pcg2025_424 = PCG{pcgId = 424, pcgParent = Just 42, pcgSystem = PCGSystemBase, pcgDescription = "Participation des salariés aux résultats"}
339 pcg2025_4246 = PCG{pcgId = 4246, pcgParent = Just 424, pcgSystem = PCGSystemDeveloped, pcgDescription = "Réserve spéciale"}
340 pcg2025_4248 = PCG{pcgId = 4248, pcgParent = Just 424, pcgSystem = PCGSystemDeveloped, pcgDescription = "Comptes courants"}
341 pcg2025_425 = PCG{pcgId = 425, pcgParent = Just 42, pcgSystem = PCGSystemBase, pcgDescription = "Personnel - Avances et acomptes et autres comptes débiteurs"}
342 pcg2025_426 = PCG{pcgId = 426, pcgParent = Just 42, pcgSystem = PCGSystemBase, pcgDescription = "Personnel - Dépôts"}
343 pcg2025_427 = PCG{pcgId = 427, pcgParent = Just 42, pcgSystem = PCGSystemBase, pcgDescription = "Personnel - Oppositions"}
344 pcg2025_428 = PCG{pcgId = 428, pcgParent = Just 42, pcgSystem = PCGSystemCondensed, pcgDescription = "Personnel - Charges à payer"}
345 pcg2025_4282 = PCG{pcgId = 4282, pcgParent = Just 428, pcgSystem = PCGSystemDeveloped, pcgDescription = "Dettes provisionnées pour congés à payer"}
346 pcg2025_4284 = PCG{pcgId = 4284, pcgParent = Just 428, pcgSystem = PCGSystemDeveloped, pcgDescription = "Dettes provisionnées pour participation des salariés aux résultats"}
347 pcg2025_4286 = PCG{pcgId = 4286, pcgParent = Just 428, pcgSystem = PCGSystemDeveloped, pcgDescription = "Autres charges à payer"}
348 pcg2025_43 = PCG{pcgId = 43, pcgParent = Just 4, pcgSystem = PCGSystemCondensed, pcgDescription = "Sécurité sociale et autres organismes sociaux"}
349 pcg2025_431 = PCG{pcgId = 431, pcgParent = Just 43, pcgSystem = PCGSystemBase, pcgDescription = "Sécurité sociale"}
350 pcg2025_437 = PCG{pcgId = 437, pcgParent = Just 43, pcgSystem = PCGSystemBase, pcgDescription = "Autres organismes sociaux"}
351 pcg2025_438 = PCG{pcgId = 438, pcgParent = Just 43, pcgSystem = PCGSystemBase, pcgDescription = "Organismes sociaux - Charges à payer"}
352 pcg2025_4382 = PCG{pcgId = 4382, pcgParent = Just 438, pcgSystem = PCGSystemDeveloped, pcgDescription = "Charges sociales sur congés à payer"}
353 pcg2025_4386 = PCG{pcgId = 4386, pcgParent = Just 438, pcgSystem = PCGSystemDeveloped, pcgDescription = "Autres charges à payer"}
354 pcg2025_439 = PCG{pcgId = 439, pcgParent = Just 43, pcgSystem = PCGSystemBase, pcgDescription = "Organismes sociaux - Produits à recevoir"}
355 pcg2025_44 = PCG{pcgId = 44, pcgParent = Just 4, pcgSystem = PCGSystemBase, pcgDescription = "État et autres collectivités publiques"}
356 pcg2025_441 = PCG{pcgId = 441, pcgParent = Just 44, pcgSystem = PCGSystemBase, pcgDescription = "État - Subventions et aides à recevoir"}
357 pcg2025_442 = PCG{pcgId = 442, pcgParent = Just 44, pcgSystem = PCGSystemBase, pcgDescription = "Contributions, impôts et taxes recouvrés pour le compte de l'État"}
358 pcg2025_4421 = PCG{pcgId = 4421, pcgParent = Just 442, pcgSystem = PCGSystemBase, pcgDescription = "Prélèvements à la source (Impôt sur le revenu)"}
359 pcg2025_4422 = PCG{pcgId = 4422, pcgParent = Just 442, pcgSystem = PCGSystemBase, pcgDescription = "Prélèvements forfaitaires non libératoires"}
360 pcg2025_4423 = PCG{pcgId = 4423, pcgParent = Just 442, pcgSystem = PCGSystemBase, pcgDescription = "Retenues et prélèvements sur les distributions"}
361 pcg2025_444 = PCG{pcgId = 444, pcgParent = Just 44, pcgSystem = PCGSystemCondensed, pcgDescription = "État - Impôts sur les bénéfices"}
362 pcg2025_445 = PCG{pcgId = 445, pcgParent = Just 44, pcgSystem = PCGSystemCondensed, pcgDescription = "État - Taxes sur le chiffre d'affaires"}
363 pcg2025_4452 = PCG{pcgId = 4452, pcgParent = Just 445, pcgSystem = PCGSystemBase, pcgDescription = "TVA due intracommunautaire"}
364 pcg2025_4455 = PCG{pcgId = 4455, pcgParent = Just 445, pcgSystem = PCGSystemBase, pcgDescription = "Taxes sur le chiffre d'affaires à décaisser"}
365 pcg2025_44551 = PCG{pcgId = 44551, pcgParent = Just 4455, pcgSystem = PCGSystemDeveloped, pcgDescription = "TVA à décaisser"}
366 pcg2025_44558 = PCG{pcgId = 44558, pcgParent = Just 4455, pcgSystem = PCGSystemDeveloped, pcgDescription = "Taxes assimilées à la TVA"}
367 pcg2025_4456 = PCG{pcgId = 4456, pcgParent = Just 445, pcgSystem = PCGSystemBase, pcgDescription = "Taxes sur le chiffre d'affaires déductibles"}
368 pcg2025_44562 = PCG{pcgId = 44562, pcgParent = Just 4456, pcgSystem = PCGSystemDeveloped, pcgDescription = "TVA sur immobilisations"}
369 pcg2025_44563 = PCG{pcgId = 44563, pcgParent = Just 4456, pcgSystem = PCGSystemDeveloped, pcgDescription = "TVA transférée par d'autres entités"}
370 pcg2025_44566 = PCG{pcgId = 44566, pcgParent = Just 4456, pcgSystem = PCGSystemDeveloped, pcgDescription = "TVA sur autres biens et services"}
371 pcg2025_44567 = PCG{pcgId = 44567, pcgParent = Just 4456, pcgSystem = PCGSystemDeveloped, pcgDescription = "Crédit de TVA à reporter"}
372 pcg2025_44568 = PCG{pcgId = 44568, pcgParent = Just 4456, pcgSystem = PCGSystemDeveloped, pcgDescription = "Taxes assimilées à la TVA"}
373 pcg2025_4457 = PCG{pcgId = 4457, pcgParent = Just 445, pcgSystem = PCGSystemBase, pcgDescription = "Taxes sur le chiffre d'affaires collectées"}
374 pcg2025_44571 = PCG{pcgId = 44571, pcgParent = Just 4457, pcgSystem = PCGSystemDeveloped, pcgDescription = "TVA collectée"}
375 pcg2025_44578 = PCG{pcgId = 44578, pcgParent = Just 4457, pcgSystem = PCGSystemDeveloped, pcgDescription = "Taxes assimilées à la TVA"}
376 pcg2025_4458 = PCG{pcgId = 4458, pcgParent = Just 445, pcgSystem = PCGSystemBase, pcgDescription = "Taxes sur le chiffre d'affaires à régulariser ou en attente"}
377 pcg2025_44581 = PCG{pcgId = 44581, pcgParent = Just 4458, pcgSystem = PCGSystemDeveloped, pcgDescription = "Acomptes - Régime simplifié d'imposition"}
378 pcg2025_44583 = PCG{pcgId = 44583, pcgParent = Just 4458, pcgSystem = PCGSystemDeveloped, pcgDescription = "Remboursement de taxes sur le chiffre d'affaires demandé"}
379 pcg2025_44584 = PCG{pcgId = 44584, pcgParent = Just 4458, pcgSystem = PCGSystemDeveloped, pcgDescription = "TVA récupérée d’avance"}
380 pcg2025_44586 = PCG{pcgId = 44586, pcgParent = Just 4458, pcgSystem = PCGSystemDeveloped, pcgDescription = "Taxes sur le chiffre d’affaires sur factures non parvenues"}
381 pcg2025_44587 = PCG{pcgId = 44587, pcgParent = Just 4458, pcgSystem = PCGSystemDeveloped, pcgDescription = "Taxes sur le chiffre d’affaires sur factures à établir"}
382 pcg2025_446 = PCG{pcgId = 446, pcgParent = Just 44, pcgSystem = PCGSystemBase, pcgDescription = "Obligations cautionnées"}
383 pcg2025_447 = PCG{pcgId = 447, pcgParent = Just 44, pcgSystem = PCGSystemCondensed, pcgDescription = "Autres impôts, taxes et versements assimilés"}
384 pcg2025_448 = PCG{pcgId = 448, pcgParent = Just 44, pcgSystem = PCGSystemBase, pcgDescription = "État - Charges à payer et produits à recevoir"}
385 pcg2025_4481 = PCG{pcgId = 4481, pcgParent = Just 448, pcgSystem = PCGSystemBase, pcgDescription = "État - Charges à Payer"}
386 pcg2025_44811 = PCG{pcgId = 44811, pcgParent = Just 4481, pcgSystem = PCGSystemBase, pcgDescription = "Charges fiscales sur congés à payer"}
387 pcg2025_44812 = PCG{pcgId = 44812, pcgParent = Just 4481, pcgSystem = PCGSystemBase, pcgDescription = "Charges à payer"}
388 pcg2025_4482 = PCG{pcgId = 4482, pcgParent = Just 448, pcgSystem = PCGSystemDeveloped, pcgDescription = "État - Produits à recevoir"}
389 pcg2025_449 = PCG{pcgId = 449, pcgParent = Just 44, pcgSystem = PCGSystemBase, pcgDescription = "Quotas d’émission à acquérir"}
390 pcg2025_45 = PCG{pcgId = 45, pcgParent = Just 4, pcgSystem = PCGSystemCondensed, pcgDescription = "Groupe et associés"}
391 pcg2025_451 = PCG{pcgId = 451, pcgParent = Just 45, pcgSystem = PCGSystemBase, pcgDescription = "Groupe"}
392 pcg2025_455 = PCG{pcgId = 455, pcgParent = Just 45, pcgSystem = PCGSystemCondensed, pcgDescription = "Associés - Comptes courants"}
393 pcg2025_4551 = PCG{pcgId = 4551, pcgParent = Just 455, pcgSystem = PCGSystemDeveloped, pcgDescription = "Principal"}
394 pcg2025_4558 = PCG{pcgId = 4558, pcgParent = Just 455, pcgSystem = PCGSystemDeveloped, pcgDescription = "Intérêts courus"}
395 pcg2025_456 = PCG{pcgId = 456, pcgParent = Just 45, pcgSystem = PCGSystemBase, pcgDescription = "Associés - Opérations sur le capital"}
396 pcg2025_4561 = PCG{pcgId = 4561, pcgParent = Just 456, pcgSystem = PCGSystemDeveloped, pcgDescription = "Associés - Comptes d'apport en société"}
397 pcg2025_45611 = PCG{pcgId = 45611, pcgParent = Just 4561, pcgSystem = PCGSystemDeveloped, pcgDescription = "Apports en nature"}
398 pcg2025_45615 = PCG{pcgId = 45615, pcgParent = Just 4561, pcgSystem = PCGSystemDeveloped, pcgDescription = "Apports en numéraire"}
399 pcg2025_4562 = PCG{pcgId = 4562, pcgParent = Just 456, pcgSystem = PCGSystemDeveloped, pcgDescription = "Apporteurs - Capital appelé, non versé"}
400 pcg2025_45621 = PCG{pcgId = 45621, pcgParent = Just 4562, pcgSystem = PCGSystemDeveloped, pcgDescription = "Actionnaires - Capital souscrit et appelé, non versé"}
401 pcg2025_45625 = PCG{pcgId = 45625, pcgParent = Just 4562, pcgSystem = PCGSystemDeveloped, pcgDescription = "Associés - Capital appelé, non versé"}
402 pcg2025_4563 = PCG{pcgId = 4563, pcgParent = Just 456, pcgSystem = PCGSystemDeveloped, pcgDescription = "Associés - Versements reçus sur augmentation de capital"}
403 pcg2025_4564 = PCG{pcgId = 4564, pcgParent = Just 456, pcgSystem = PCGSystemDeveloped, pcgDescription = "Associés - Versements anticipés"}
404 pcg2025_4566 = PCG{pcgId = 4566, pcgParent = Just 456, pcgSystem = PCGSystemDeveloped, pcgDescription = "Actionnaires défaillants"}
405 pcg2025_4567 = PCG{pcgId = 4567, pcgParent = Just 456, pcgSystem = PCGSystemDeveloped, pcgDescription = "Associés - Capital à rembourser"}
406 pcg2025_457 = PCG{pcgId = 457, pcgParent = Just 45, pcgSystem = PCGSystemBase, pcgDescription = "Associés - Dividendes à payer"}
407 pcg2025_458 = PCG{pcgId = 458, pcgParent = Just 45, pcgSystem = PCGSystemBase, pcgDescription = "Associés - Opérations faites en commun et en GIE"}
408 pcg2025_4581 = PCG{pcgId = 4581, pcgParent = Just 458, pcgSystem = PCGSystemDeveloped, pcgDescription = "Opérations courantes"}
409 pcg2025_4588 = PCG{pcgId = 4588, pcgParent = Just 458, pcgSystem = PCGSystemDeveloped, pcgDescription = "Intérêts courus"}
410 pcg2025_46 = PCG{pcgId = 46, pcgParent = Just 4, pcgSystem = PCGSystemCondensed, pcgDescription = "Débiteurs divers et créditeurs divers"}
411 pcg2025_462 = PCG{pcgId = 462, pcgParent = Just 46, pcgSystem = PCGSystemDeveloped, pcgDescription = "Créances sur cessions d'immobilisations"}
412 pcg2025_464 = PCG{pcgId = 464, pcgParent = Just 46, pcgSystem = PCGSystemDeveloped, pcgDescription = "Dettes sur acquisitions de valeurs mobilières de placement"}
413 pcg2025_465 = PCG{pcgId = 465, pcgParent = Just 46, pcgSystem = PCGSystemDeveloped, pcgDescription = "Créances sur cessions de valeurs mobilières de placement"}
414 pcg2025_467 = PCG{pcgId = 467, pcgParent = Just 46, pcgSystem = PCGSystemDeveloped, pcgDescription = "Divers comptes débiteurs et produits à recevoir"}
415 pcg2025_468 = PCG{pcgId = 468, pcgParent = Just 46, pcgSystem = PCGSystemDeveloped, pcgDescription = "Divers comptes créditeurs et charges à payer"}
416 pcg2025_47 = PCG{pcgId = 47, pcgParent = Just 4, pcgSystem = PCGSystemCondensed, pcgDescription = "Comptes transitoires ou d'attente"}
417 pcg2025_471 = PCG{pcgId = 471, pcgParent = Just 47, pcgSystem = PCGSystemBase, pcgDescription = "Comptes d'attente"}
418 pcg2025_472 = PCG{pcgId = 472, pcgParent = Just 47, pcgSystem = PCGSystemBase, pcgDescription = "Comptes d'attente"}
419 pcg2025_473 = PCG{pcgId = 473, pcgParent = Just 47, pcgSystem = PCGSystemBase, pcgDescription = "Comptes d'attente"}
420 pcg2025_474 = PCG{pcgId = 474, pcgParent = Just 47, pcgSystem = PCGSystemBase, pcgDescription = "Différences d’évaluation – Actif"}
421 pcg2025_4741 = PCG{pcgId = 4741, pcgParent = Just 474, pcgSystem = PCGSystemBase, pcgDescription = "Différences d'évaluation sur instruments financiers à terme - Actif"}
422 pcg2025_4742 = PCG{pcgId = 4742, pcgParent = Just 474, pcgSystem = PCGSystemBase, pcgDescription = "Différences d'évaluation sur jetons détenus - Actif"}
423 pcg2025_4746 = PCG{pcgId = 4746, pcgParent = Just 474, pcgSystem = PCGSystemDeveloped, pcgDescription = "Différences d’évaluation de jetons sur des passifs - Actif"}
424 pcg2025_475 = PCG{pcgId = 475, pcgParent = Just 47, pcgSystem = PCGSystemBase, pcgDescription = "Différences d’évaluation – Passif"}
425 pcg2025_4751 = PCG{pcgId = 4751, pcgParent = Just 475, pcgSystem = PCGSystemBase, pcgDescription = "Différences d'évaluation sur instruments financiers à terme - Passif"}
426 pcg2025_4752 = PCG{pcgId = 4752, pcgParent = Just 475, pcgSystem = PCGSystemBase, pcgDescription = "Différences d'évaluation sur jetons détenus - Passif"}
427 pcg2025_4756 = PCG{pcgId = 4756, pcgParent = Just 475, pcgSystem = PCGSystemBase, pcgDescription = "Différences d’évaluation de jetons sur des passifs - Passif"}
428 pcg2025_476 = PCG{pcgId = 476, pcgParent = Just 47, pcgSystem = PCGSystemBase, pcgDescription = "Différence de conversion - Actif"}
429 pcg2025_4761 = PCG{pcgId = 4761, pcgParent = Just 476, pcgSystem = PCGSystemDeveloped, pcgDescription = "Diminution des créances"}
430 pcg2025_4762 = PCG{pcgId = 4762, pcgParent = Just 476, pcgSystem = PCGSystemDeveloped, pcgDescription = "Augmentation des dettes"}
431 pcg2025_4768 = PCG{pcgId = 4768, pcgParent = Just 476, pcgSystem = PCGSystemDeveloped, pcgDescription = "Différences compensées par couverture de change"}
432 pcg2025_477 = PCG{pcgId = 477, pcgParent = Just 47, pcgSystem = PCGSystemBase, pcgDescription = "Différences de conversion - Passif"}
433 pcg2025_4771 = PCG{pcgId = 4771, pcgParent = Just 477, pcgSystem = PCGSystemDeveloped, pcgDescription = "Augmentation des créances"}
434 pcg2025_4772 = PCG{pcgId = 4772, pcgParent = Just 477, pcgSystem = PCGSystemDeveloped, pcgDescription = "Diminution des dettes"}
435 pcg2025_4778 = PCG{pcgId = 4778, pcgParent = Just 477, pcgSystem = PCGSystemDeveloped, pcgDescription = "Différences compensées par couverture de change"}
436 pcg2025_478 = PCG{pcgId = 478, pcgParent = Just 47, pcgSystem = PCGSystemBase, pcgDescription = "Autres comptes transitoires"}
437 pcg2025_4781 = PCG{pcgId = 4781, pcgParent = Just 478, pcgSystem = PCGSystemBase, pcgDescription = "Mali de fusion sur actif circulant"}
438 pcg2025_48 = PCG{pcgId = 48, pcgParent = Just 4, pcgSystem = PCGSystemBase, pcgDescription = "Comptes de régularisation"}
439 pcg2025_481 = PCG{pcgId = 481, pcgParent = Just 48, pcgSystem = PCGSystemCondensed, pcgDescription = "Frais d’émission des emprunts"}
440 pcg2025_486 = PCG{pcgId = 486, pcgParent = Just 48, pcgSystem = PCGSystemCondensed, pcgDescription = "Charges constatées d'avance"}
441 pcg2025_487 = PCG{pcgId = 487, pcgParent = Just 48, pcgSystem = PCGSystemCondensed, pcgDescription = "Produits constatés d'avance"}
442 pcg2025_4871 = PCG{pcgId = 4871, pcgParent = Just 487, pcgSystem = PCGSystemBase, pcgDescription = "Produits constatés d’avance sur jetons émis"}
443 pcg2025_488 = PCG{pcgId = 488, pcgParent = Just 48, pcgSystem = PCGSystemBase, pcgDescription = "Comptes de répartition périodique des charges et des produits"}
444 pcg2025_4886 = PCG{pcgId = 4886, pcgParent = Just 488, pcgSystem = PCGSystemDeveloped, pcgDescription = "Charges"}
445 pcg2025_4887 = PCG{pcgId = 4887, pcgParent = Just 488, pcgSystem = PCGSystemDeveloped, pcgDescription = "Produits"}
446 pcg2025_49 = PCG{pcgId = 49, pcgParent = Just 4, pcgSystem = PCGSystemBase, pcgDescription = "Dépréciations des comptes de tiers"}
447 pcg2025_491 = PCG{pcgId = 491, pcgParent = Just 49, pcgSystem = PCGSystemCondensed, pcgDescription = "Dépréciations des comptes de clients"}
448 pcg2025_495 = PCG{pcgId = 495, pcgParent = Just 49, pcgSystem = PCGSystemBase, pcgDescription = "Dépréciations des comptes du groupe et des associés"}
449 pcg2025_4951 = PCG{pcgId = 4951, pcgParent = Just 495, pcgSystem = PCGSystemBase, pcgDescription = "Comptes du groupe"}
450 pcg2025_4955 = PCG{pcgId = 4955, pcgParent = Just 495, pcgSystem = PCGSystemBase, pcgDescription = "Comptes courants des associés"}
451 pcg2025_4958 = PCG{pcgId = 4958, pcgParent = Just 495, pcgSystem = PCGSystemBase, pcgDescription = "Opérations faites en commun et en GIE"}
452 pcg2025_496 = PCG{pcgId = 496, pcgParent = Just 49, pcgSystem = PCGSystemCondensed, pcgDescription = "Dépréciations des comptes de débiteurs divers"}
453 pcg2025_4962 = PCG{pcgId = 4962, pcgParent = Just 496, pcgSystem = PCGSystemDeveloped, pcgDescription = "Créances sur cessions d'immobilisations"}
454 pcg2025_4965 = PCG{pcgId = 4965, pcgParent = Just 496, pcgSystem = PCGSystemDeveloped, pcgDescription = "Créances sur cessions de valeurs mobilières de placement"}
455 pcg2025_4967 = PCG{pcgId = 4967, pcgParent = Just 496, pcgSystem = PCGSystemDeveloped, pcgDescription = "Autres comptes débiteurs"}
456 pcg2025_5 = PCG{pcgId = 5, pcgParent = Just 0, pcgSystem = PCGSystemCondensed, pcgDescription = "COMPTES FINANCIERS"}
457 pcg2025_50 = PCG{pcgId = 50, pcgParent = Just 5, pcgSystem = PCGSystemCondensed, pcgDescription = "Valeurs mobilières de placement"}
458 pcg2025_502 = PCG{pcgId = 502, pcgParent = Just 50, pcgSystem = PCGSystemBase, pcgDescription = "Actions propres"}
459 pcg2025_5021 = PCG{pcgId = 5021, pcgParent = Just 502, pcgSystem = PCGSystemDeveloped, pcgDescription = "Actions destinées à être attribuées aux employés et affectées à des plans déterminés"}
460 pcg2025_5022 = PCG{pcgId = 5022, pcgParent = Just 502, pcgSystem = PCGSystemDeveloped, pcgDescription = "Actions disponibles pour être attribuées aux employés ou pour la régularisation des cours de bourse"}
461 pcg2025_503 = PCG{pcgId = 503, pcgParent = Just 50, pcgSystem = PCGSystemBase, pcgDescription = "Actions"}
462 pcg2025_5031 = PCG{pcgId = 5031, pcgParent = Just 503, pcgSystem = PCGSystemDeveloped, pcgDescription = "Titres cotés"}
463 pcg2025_5035 = PCG{pcgId = 5035, pcgParent = Just 503, pcgSystem = PCGSystemDeveloped, pcgDescription = "Titres non cotés"}
464 pcg2025_504 = PCG{pcgId = 504, pcgParent = Just 50, pcgSystem = PCGSystemBase, pcgDescription = "Autres titres conférant un droit de propriété"}
465 pcg2025_505 = PCG{pcgId = 505, pcgParent = Just 50, pcgSystem = PCGSystemBase, pcgDescription = "Obligations et bons émis par la société et rachetés par elle"}
466 pcg2025_506 = PCG{pcgId = 506, pcgParent = Just 50, pcgSystem = PCGSystemBase, pcgDescription = "Obligations"}
467 pcg2025_5061 = PCG{pcgId = 5061, pcgParent = Just 506, pcgSystem = PCGSystemDeveloped, pcgDescription = "Titres cotés"}
468 pcg2025_5065 = PCG{pcgId = 5065, pcgParent = Just 506, pcgSystem = PCGSystemDeveloped, pcgDescription = "Titres non cotés"}
469 pcg2025_507 = PCG{pcgId = 507, pcgParent = Just 50, pcgSystem = PCGSystemBase, pcgDescription = "Bons du Trésor et bons de caisse à court terme"}
470 pcg2025_508 = PCG{pcgId = 508, pcgParent = Just 50, pcgSystem = PCGSystemBase, pcgDescription = "Autres valeurs mobilières de placement et autres créances assimilées"}
471 pcg2025_5081 = PCG{pcgId = 5081, pcgParent = Just 508, pcgSystem = PCGSystemDeveloped, pcgDescription = "Autres valeurs mobilières"}
472 pcg2025_5082 = PCG{pcgId = 5082, pcgParent = Just 508, pcgSystem = PCGSystemDeveloped, pcgDescription = "Bons de souscription"}
473 pcg2025_5088 = PCG{pcgId = 5088, pcgParent = Just 508, pcgSystem = PCGSystemDeveloped, pcgDescription = "Intérêts courus sur obligations, bons et valeurs assimilés"}
474 pcg2025_509 = PCG{pcgId = 509, pcgParent = Just 50, pcgSystem = PCGSystemBase, pcgDescription = "Versements restant à effectuer sur valeurs mobilières de placement non libérées"}
475 pcg2025_51 = PCG{pcgId = 51, pcgParent = Just 5, pcgSystem = PCGSystemCondensed, pcgDescription = "Banques, établissements financiers et assimilés"}
476 pcg2025_511 = PCG{pcgId = 511, pcgParent = Just 51, pcgSystem = PCGSystemBase, pcgDescription = "Valeurs à l'encaissement"}
477 pcg2025_5111 = PCG{pcgId = 5111, pcgParent = Just 511, pcgSystem = PCGSystemDeveloped, pcgDescription = "Coupons échus à l'encaissement"}
478 pcg2025_5112 = PCG{pcgId = 5112, pcgParent = Just 511, pcgSystem = PCGSystemDeveloped, pcgDescription = "Chèques à encaisser"}
479 pcg2025_5113 = PCG{pcgId = 5113, pcgParent = Just 511, pcgSystem = PCGSystemDeveloped, pcgDescription = "Effets à l'encaissement"}
480 pcg2025_5114 = PCG{pcgId = 5114, pcgParent = Just 511, pcgSystem = PCGSystemDeveloped, pcgDescription = "Effets à l'escompte"}
481 pcg2025_512 = PCG{pcgId = 512, pcgParent = Just 51, pcgSystem = PCGSystemBase, pcgDescription = "Banques"}
482 pcg2025_5121 = PCG{pcgId = 5121, pcgParent = Just 512, pcgSystem = PCGSystemDeveloped, pcgDescription = "Comptes en euros"}
483 pcg2025_5124 = PCG{pcgId = 5124, pcgParent = Just 512, pcgSystem = PCGSystemDeveloped, pcgDescription = "Comptes en devises"}
484 pcg2025_517 = PCG{pcgId = 517, pcgParent = Just 51, pcgSystem = PCGSystemBase, pcgDescription = "Autres organismes financiers"}
485 pcg2025_518 = PCG{pcgId = 518, pcgParent = Just 51, pcgSystem = PCGSystemBase, pcgDescription = "Intérêts courus"}
486 pcg2025_5181 = PCG{pcgId = 5181, pcgParent = Just 518, pcgSystem = PCGSystemDeveloped, pcgDescription = "Intérêts courus à payer"}
487 pcg2025_5188 = PCG{pcgId = 5188, pcgParent = Just 518, pcgSystem = PCGSystemDeveloped, pcgDescription = "Intérêts courus à recevoir"}
488 pcg2025_519 = PCG{pcgId = 519, pcgParent = Just 51, pcgSystem = PCGSystemBase, pcgDescription = "Concours bancaires courants"}
489 pcg2025_5191 = PCG{pcgId = 5191, pcgParent = Just 519, pcgSystem = PCGSystemDeveloped, pcgDescription = "Crédit de mobilisation de créances commerciales"}
490 pcg2025_5193 = PCG{pcgId = 5193, pcgParent = Just 519, pcgSystem = PCGSystemDeveloped, pcgDescription = "Mobilisation de créances nées à l'étranger"}
491 pcg2025_5198 = PCG{pcgId = 5198, pcgParent = Just 519, pcgSystem = PCGSystemDeveloped, pcgDescription = "Intérêts courus sur concours bancaires courants"}
492 pcg2025_52 = PCG{pcgId = 52, pcgParent = Just 5, pcgSystem = PCGSystemBase, pcgDescription = "Instruments financiers à terme et jetons détenus"}
493 pcg2025_521 = PCG{pcgId = 521, pcgParent = Just 52, pcgSystem = PCGSystemDeveloped, pcgDescription = "Instruments financiers à terme"}
494 pcg2025_522 = PCG{pcgId = 522, pcgParent = Just 52, pcgSystem = PCGSystemDeveloped, pcgDescription = "Jetons détenus"}
495 pcg2025_523 = PCG{pcgId = 523, pcgParent = Just 52, pcgSystem = PCGSystemDeveloped, pcgDescription = "Jetons auto-détenus"}
496 pcg2025_524 = PCG{pcgId = 524, pcgParent = Just 52, pcgSystem = PCGSystemDeveloped, pcgDescription = "Jetons empruntés"}
497 pcg2025_53 = PCG{pcgId = 53, pcgParent = Just 5, pcgSystem = PCGSystemCondensed, pcgDescription = "Caisse"}
498 pcg2025_58 = PCG{pcgId = 58, pcgParent = Just 5, pcgSystem = PCGSystemCondensed, pcgDescription = "Virements internes"}
499 pcg2025_59 = PCG{pcgId = 59, pcgParent = Just 5, pcgSystem = PCGSystemBase, pcgDescription = "Dépréciations des comptes financiers"}
500 pcg2025_590 = PCG{pcgId = 590, pcgParent = Just 59, pcgSystem = PCGSystemCondensed, pcgDescription = "Dépréciations des valeurs mobilières de placement"}
501 pcg2025_5903 = PCG{pcgId = 5903, pcgParent = Just 590, pcgSystem = PCGSystemBase, pcgDescription = "Actions"}
502 pcg2025_5904 = PCG{pcgId = 5904, pcgParent = Just 590, pcgSystem = PCGSystemBase, pcgDescription = "Autres titres conférant un droit de propriété"}
503 pcg2025_5906 = PCG{pcgId = 5906, pcgParent = Just 590, pcgSystem = PCGSystemBase, pcgDescription = "Obligations"}
504 pcg2025_5908 = PCG{pcgId = 5908, pcgParent = Just 590, pcgSystem = PCGSystemBase, pcgDescription = "Autres valeurs mobilières de placement et créances assimilées"}
505 pcg2025_6 = PCG{pcgId = 6, pcgParent = Just 0, pcgSystem = PCGSystemCondensed, pcgDescription = "COMPTES DE CHARGES"}
506 pcg2025_60 = PCG{pcgId = 60, pcgParent = Just 6, pcgSystem = PCGSystemCondensed, pcgDescription = "Achats (sauf 603)"}
507 pcg2025_601 = PCG{pcgId = 601, pcgParent = Just 60, pcgSystem = PCGSystemBase, pcgDescription = "Achats stockés - Matières premières et fournitures"}
508 pcg2025_602 = PCG{pcgId = 602, pcgParent = Just 60, pcgSystem = PCGSystemBase, pcgDescription = "Achats stockés - Autres approvisionnements"}
509 pcg2025_6021 = PCG{pcgId = 6021, pcgParent = Just 602, pcgSystem = PCGSystemBase, pcgDescription = "Matières consommables"}
510 pcg2025_6022 = PCG{pcgId = 6022, pcgParent = Just 602, pcgSystem = PCGSystemBase, pcgDescription = "Fournitures consommables"}
511 pcg2025_60221 = PCG{pcgId = 60221, pcgParent = Just 6022, pcgSystem = PCGSystemDeveloped, pcgDescription = "Combustibles"}
512 pcg2025_60222 = PCG{pcgId = 60222, pcgParent = Just 6022, pcgSystem = PCGSystemDeveloped, pcgDescription = "Produits d'entretien"}
513 pcg2025_60223 = PCG{pcgId = 60223, pcgParent = Just 6022, pcgSystem = PCGSystemDeveloped, pcgDescription = "Fournitures d'atelier et d'usine"}
514 pcg2025_60224 = PCG{pcgId = 60224, pcgParent = Just 6022, pcgSystem = PCGSystemDeveloped, pcgDescription = "Fournitures de magasin"}
515 pcg2025_60225 = PCG{pcgId = 60225, pcgParent = Just 6022, pcgSystem = PCGSystemDeveloped, pcgDescription = "Fourniture de bureau"}
516 pcg2025_6026 = PCG{pcgId = 6026, pcgParent = Just 602, pcgSystem = PCGSystemBase, pcgDescription = "Emballages"}
517 pcg2025_60261 = PCG{pcgId = 60261, pcgParent = Just 6026, pcgSystem = PCGSystemDeveloped, pcgDescription = "Emballages perdus"}
518 pcg2025_60262 = PCG{pcgId = 60262, pcgParent = Just 6026, pcgSystem = PCGSystemBase, pcgDescription = "Malis sur emballage"}
519 pcg2025_60265 = PCG{pcgId = 60265, pcgParent = Just 6026, pcgSystem = PCGSystemDeveloped, pcgDescription = "Emballages récupérables non identifiables"}
520 pcg2025_60267 = PCG{pcgId = 60267, pcgParent = Just 6026, pcgSystem = PCGSystemDeveloped, pcgDescription = "Emballages à usage mixte"}
521 pcg2025_604 = PCG{pcgId = 604, pcgParent = Just 60, pcgSystem = PCGSystemBase, pcgDescription = "Achats d'études et prestations de services"}
522 pcg2025_605 = PCG{pcgId = 605, pcgParent = Just 60, pcgSystem = PCGSystemBase, pcgDescription = "Achats de matériel, équipements et travaux"}
523 pcg2025_606 = PCG{pcgId = 606, pcgParent = Just 60, pcgSystem = PCGSystemBase, pcgDescription = "Achats non stockés de matière et fournitures"}
524 pcg2025_6061 = PCG{pcgId = 6061, pcgParent = Just 606, pcgSystem = PCGSystemDeveloped, pcgDescription = "Fournitures non stockables (eau, énergie, etc.)"}
525 pcg2025_6063 = PCG{pcgId = 6063, pcgParent = Just 606, pcgSystem = PCGSystemDeveloped, pcgDescription = "Fournitures d'entretien et de petit équipement"}
526 pcg2025_6064 = PCG{pcgId = 6064, pcgParent = Just 606, pcgSystem = PCGSystemDeveloped, pcgDescription = "Fournitures administratives"}
527 pcg2025_6068 = PCG{pcgId = 6068, pcgParent = Just 606, pcgSystem = PCGSystemDeveloped, pcgDescription = "Autres matières et fournitures"}
528 pcg2025_607 = PCG{pcgId = 607, pcgParent = Just 60, pcgSystem = PCGSystemBase, pcgDescription = "Achats de marchandises"}
529 pcg2025_608 = PCG{pcgId = 608, pcgParent = Just 60, pcgSystem = PCGSystemBase, pcgDescription = "(Compte réservé, le cas échéant, au regroupement des frais accessoires incorporés aux achats)"}
530 pcg2025_609 = PCG{pcgId = 609, pcgParent = Just 60, pcgSystem = PCGSystemBase, pcgDescription = "Rabais, remises et ristournes obtenus sur achats (même ventilation que celle du compte 60)"}
531 pcg2025_6098 = PCG{pcgId = 6098, pcgParent = Just 609, pcgSystem = PCGSystemDeveloped, pcgDescription = "Rabais, remises et ristournes non affectés"}
532 pcg2025_603 = PCG{pcgId = 603, pcgParent = Just 60, pcgSystem = PCGSystemCondensed, pcgDescription = "Variation des stocks d'approvisionnements et de marchandises"}
533 pcg2025_6031 = PCG{pcgId = 6031, pcgParent = Just 603, pcgSystem = PCGSystemBase, pcgDescription = "Variation des stocks de matières premières et fournitures"}
534 pcg2025_6032 = PCG{pcgId = 6032, pcgParent = Just 603, pcgSystem = PCGSystemBase, pcgDescription = "Variation des stocks des autres approvisionnements"}
535 pcg2025_6037 = PCG{pcgId = 6037, pcgParent = Just 603, pcgSystem = PCGSystemBase, pcgDescription = "Variation des stocks de marchandises"}
537 -- Remark: the original document contains a dubious line here:
538 -- 61/62 Autres charges externes
539 pcg2025_61 = PCG{pcgId = 61, pcgParent = Just 6, pcgSystem = PCGSystemCondensed, pcgDescription = "Services extérieurs"}
540 pcg2025_611 = PCG{pcgId = 611, pcgParent = Just 61, pcgSystem = PCGSystemBase, pcgDescription = "Sous-traitance générale"}
541 pcg2025_612 = PCG{pcgId = 612, pcgParent = Just 61, pcgSystem = PCGSystemBase, pcgDescription = "Redevances de crédit-bail"}
542 pcg2025_6122 = PCG{pcgId = 6122, pcgParent = Just 612, pcgSystem = PCGSystemBase, pcgDescription = "Crédit-bail mobilier"}
543 pcg2025_6125 = PCG{pcgId = 6125, pcgParent = Just 612, pcgSystem = PCGSystemBase, pcgDescription = "Crédit-bail immobilier"}
544 pcg2025_613 = PCG{pcgId = 613, pcgParent = Just 61, pcgSystem = PCGSystemBase, pcgDescription = "Locations"}
545 pcg2025_6132 = PCG{pcgId = 6132, pcgParent = Just 613, pcgSystem = PCGSystemDeveloped, pcgDescription = "Locations immobilières"}
546 pcg2025_6135 = PCG{pcgId = 6135, pcgParent = Just 613, pcgSystem = PCGSystemDeveloped, pcgDescription = "Locations mobilières"}
547 pcg2025_614 = PCG{pcgId = 614, pcgParent = Just 61, pcgSystem = PCGSystemBase, pcgDescription = "Charges locatives et de copropriété"}
548 pcg2025_615 = PCG{pcgId = 615, pcgParent = Just 61, pcgSystem = PCGSystemBase, pcgDescription = "Entretien et réparation"}
549 pcg2025_6152 = PCG{pcgId = 6152, pcgParent = Just 615, pcgSystem = PCGSystemDeveloped, pcgDescription = "Entretien et réparation sur biens immobiliers"}
550 pcg2025_6155 = PCG{pcgId = 6155, pcgParent = Just 615, pcgSystem = PCGSystemDeveloped, pcgDescription = "Entretien et réparation sur biens mobiliers"}
551 pcg2025_6156 = PCG{pcgId = 6156, pcgParent = Just 615, pcgSystem = PCGSystemDeveloped, pcgDescription = "Maintenance"}
552 pcg2025_616 = PCG{pcgId = 616, pcgParent = Just 61, pcgSystem = PCGSystemBase, pcgDescription = "Primes d'assurances"}
553 pcg2025_6161 = PCG{pcgId = 6161, pcgParent = Just 616, pcgSystem = PCGSystemDeveloped, pcgDescription = "Multirisques"}
554 pcg2025_6162 = PCG{pcgId = 6162, pcgParent = Just 616, pcgSystem = PCGSystemDeveloped, pcgDescription = "Assurance obligatoire dommage construction"}
555 pcg2025_6163 = PCG{pcgId = 6163, pcgParent = Just 616, pcgSystem = PCGSystemDeveloped, pcgDescription = "Assurance - transport"}
556 pcg2025_61636 = PCG{pcgId = 61636, pcgParent = Just 6163, pcgSystem = PCGSystemDeveloped, pcgDescription = "sur achats"}
557 pcg2025_61637 = PCG{pcgId = 61637, pcgParent = Just 6163, pcgSystem = PCGSystemDeveloped, pcgDescription = "sur ventes"}
558 pcg2025_61638 = PCG{pcgId = 61638, pcgParent = Just 6163, pcgSystem = PCGSystemDeveloped, pcgDescription = "sur autres biens"}
559 pcg2025_6164 = PCG{pcgId = 6164, pcgParent = Just 616, pcgSystem = PCGSystemDeveloped, pcgDescription = "Risques d'exploitation"}
560 pcg2025_6165 = PCG{pcgId = 6165, pcgParent = Just 616, pcgSystem = PCGSystemDeveloped, pcgDescription = "Insolvabilité clients"}
561 pcg2025_617 = PCG{pcgId = 617, pcgParent = Just 61, pcgSystem = PCGSystemBase, pcgDescription = "Études et recherches"}
562 pcg2025_618 = PCG{pcgId = 618, pcgParent = Just 61, pcgSystem = PCGSystemBase, pcgDescription = "Divers"}
563 pcg2025_6181 = PCG{pcgId = 6181, pcgParent = Just 618, pcgSystem = PCGSystemDeveloped, pcgDescription = "Documentation générale"}
564 pcg2025_6183 = PCG{pcgId = 6183, pcgParent = Just 618, pcgSystem = PCGSystemDeveloped, pcgDescription = "Documentation technique"}
565 pcg2025_6185 = PCG{pcgId = 6185, pcgParent = Just 618, pcgSystem = PCGSystemDeveloped, pcgDescription = "Frais de colloques, séminaires, conférences"}
566 pcg2025_619 = PCG{pcgId = 619, pcgParent = Just 61, pcgSystem = PCGSystemBase, pcgDescription = "Rabais, remises et ristournes obtenus sur services extérieurs"}
567 pcg2025_62 = PCG{pcgId = 62, pcgParent = Just 6, pcgSystem = PCGSystemCondensed, pcgDescription = "Autres services extérieurs"}
568 pcg2025_621 = PCG{pcgId = 621, pcgParent = Just 62, pcgSystem = PCGSystemBase, pcgDescription = "Personnel extérieur à l'entité"}
569 pcg2025_6211 = PCG{pcgId = 6211, pcgParent = Just 621, pcgSystem = PCGSystemDeveloped, pcgDescription = "Personnel intérimaire"}
570 pcg2025_6214 = PCG{pcgId = 6214, pcgParent = Just 621, pcgSystem = PCGSystemDeveloped, pcgDescription = "Personnel détaché ou prêté à l'entité"}
571 pcg2025_622 = PCG{pcgId = 622, pcgParent = Just 62, pcgSystem = PCGSystemBase, pcgDescription = "Rémunérations d'intermédiaires et honoraires"}
572 pcg2025_6221 = PCG{pcgId = 6221, pcgParent = Just 622, pcgSystem = PCGSystemDeveloped, pcgDescription = "Commissions et courtages sur achats"}
573 pcg2025_6222 = PCG{pcgId = 6222, pcgParent = Just 622, pcgSystem = PCGSystemDeveloped, pcgDescription = "Commissions et courtages sur ventes"}
574 pcg2025_6224 = PCG{pcgId = 6224, pcgParent = Just 622, pcgSystem = PCGSystemDeveloped, pcgDescription = "Rémunérations des transitaires"}
575 pcg2025_6225 = PCG{pcgId = 6225, pcgParent = Just 622, pcgSystem = PCGSystemDeveloped, pcgDescription = "Rémunérations d'affacturage"}
576 pcg2025_6226 = PCG{pcgId = 6226, pcgParent = Just 622, pcgSystem = PCGSystemDeveloped, pcgDescription = "Honoraires"}
577 pcg2025_6227 = PCG{pcgId = 6227, pcgParent = Just 622, pcgSystem = PCGSystemDeveloped, pcgDescription = "Frais d'actes et de contentieux"}
578 pcg2025_6228 = PCG{pcgId = 6228, pcgParent = Just 622, pcgSystem = PCGSystemDeveloped, pcgDescription = "Divers"}
579 pcg2025_623 = PCG{pcgId = 623, pcgParent = Just 62, pcgSystem = PCGSystemBase, pcgDescription = "Publicité, publications, relations publiques"}
580 pcg2025_6231 = PCG{pcgId = 6231, pcgParent = Just 623, pcgSystem = PCGSystemDeveloped, pcgDescription = "Annonces et insertions"}
581 pcg2025_6232 = PCG{pcgId = 6232, pcgParent = Just 623, pcgSystem = PCGSystemDeveloped, pcgDescription = "Échantillons"}
582 pcg2025_6233 = PCG{pcgId = 6233, pcgParent = Just 623, pcgSystem = PCGSystemDeveloped, pcgDescription = "Foires et expositions"}
583 pcg2025_6234 = PCG{pcgId = 6234, pcgParent = Just 623, pcgSystem = PCGSystemDeveloped, pcgDescription = "Cadeaux à la clientèle"}
584 pcg2025_6235 = PCG{pcgId = 6235, pcgParent = Just 623, pcgSystem = PCGSystemDeveloped, pcgDescription = "Primes"}
585 pcg2025_6236 = PCG{pcgId = 6236, pcgParent = Just 623, pcgSystem = PCGSystemDeveloped, pcgDescription = "Catalogues et imprimés"}
586 pcg2025_6237 = PCG{pcgId = 6237, pcgParent = Just 623, pcgSystem = PCGSystemDeveloped, pcgDescription = "Publications"}
587 pcg2025_6238 = PCG{pcgId = 6238, pcgParent = Just 623, pcgSystem = PCGSystemDeveloped, pcgDescription = "Divers (pourboires, dons courants)"}
588 pcg2025_624 = PCG{pcgId = 624, pcgParent = Just 62, pcgSystem = PCGSystemBase, pcgDescription = "Transports de biens et transports collectifs du personnel"}
589 pcg2025_6241 = PCG{pcgId = 6241, pcgParent = Just 624, pcgSystem = PCGSystemDeveloped, pcgDescription = "Transports sur achats"}
590 pcg2025_6242 = PCG{pcgId = 6242, pcgParent = Just 624, pcgSystem = PCGSystemDeveloped, pcgDescription = "Transports sur ventes"}
591 pcg2025_6243 = PCG{pcgId = 6243, pcgParent = Just 624, pcgSystem = PCGSystemDeveloped, pcgDescription = "Transports entre établissements ou chantiers"}
592 pcg2025_6244 = PCG{pcgId = 6244, pcgParent = Just 624, pcgSystem = PCGSystemDeveloped, pcgDescription = "Transports administratifs"}
593 pcg2025_6247 = PCG{pcgId = 6247, pcgParent = Just 624, pcgSystem = PCGSystemDeveloped, pcgDescription = "Transports collectifs du personnel"}
594 pcg2025_6248 = PCG{pcgId = 6248, pcgParent = Just 624, pcgSystem = PCGSystemDeveloped, pcgDescription = "Divers"}
595 pcg2025_625 = PCG{pcgId = 625, pcgParent = Just 62, pcgSystem = PCGSystemBase, pcgDescription = "Déplacements, missions et réceptions"}
596 pcg2025_6251 = PCG{pcgId = 6251, pcgParent = Just 625, pcgSystem = PCGSystemDeveloped, pcgDescription = "Voyages et déplacements"}
597 pcg2025_6255 = PCG{pcgId = 6255, pcgParent = Just 625, pcgSystem = PCGSystemDeveloped, pcgDescription = "Frais de déménagement"}
598 pcg2025_6256 = PCG{pcgId = 6256, pcgParent = Just 625, pcgSystem = PCGSystemDeveloped, pcgDescription = "Missions"}
599 pcg2025_6257 = PCG{pcgId = 6257, pcgParent = Just 625, pcgSystem = PCGSystemDeveloped, pcgDescription = "Réceptions"}
600 pcg2025_626 = PCG{pcgId = 626, pcgParent = Just 62, pcgSystem = PCGSystemBase, pcgDescription = "Frais postaux et de télécommunications"}
601 pcg2025_627 = PCG{pcgId = 627, pcgParent = Just 62, pcgSystem = PCGSystemBase, pcgDescription = "Services bancaires et assimilés"}
602 pcg2025_6271 = PCG{pcgId = 6271, pcgParent = Just 627, pcgSystem = PCGSystemDeveloped, pcgDescription = "Frais sur titres (achat, vente, garde)"}
603 pcg2025_6272 = PCG{pcgId = 6272, pcgParent = Just 627, pcgSystem = PCGSystemDeveloped, pcgDescription = "Commissions et frais sur émission d'emprunts"}
604 pcg2025_6275 = PCG{pcgId = 6275, pcgParent = Just 627, pcgSystem = PCGSystemDeveloped, pcgDescription = "Frais sur effets"}
605 pcg2025_6276 = PCG{pcgId = 6276, pcgParent = Just 627, pcgSystem = PCGSystemDeveloped, pcgDescription = "Location de coffres"}
606 pcg2025_6278 = PCG{pcgId = 6278, pcgParent = Just 627, pcgSystem = PCGSystemDeveloped, pcgDescription = "Autres frais et commissions sur prestations de services"}
607 pcg2025_628 = PCG{pcgId = 628, pcgParent = Just 62, pcgSystem = PCGSystemBase, pcgDescription = "Divers"}
608 pcg2025_6281 = PCG{pcgId = 6281, pcgParent = Just 628, pcgSystem = PCGSystemDeveloped, pcgDescription = "Concours divers (cotisations)"}
609 pcg2025_6284 = PCG{pcgId = 6284, pcgParent = Just 628, pcgSystem = PCGSystemDeveloped, pcgDescription = "Frais de recrutement de personnel"}
610 pcg2025_629 = PCG{pcgId = 629, pcgParent = Just 62, pcgSystem = PCGSystemBase, pcgDescription = "Rabais, remises et ristournes obtenus sur autres services extérieurs"}
611 pcg2025_63 = PCG{pcgId = 63, pcgParent = Just 6, pcgSystem = PCGSystemCondensed, pcgDescription = "Impôts, taxes et versements assimilés"}
612 pcg2025_631 = PCG{pcgId = 631, pcgParent = Just 63, pcgSystem = PCGSystemBase, pcgDescription = "Impôts, taxes et versements assimilés sur rémunérations (administrations des impôts)"}
613 pcg2025_6311 = PCG{pcgId = 6311, pcgParent = Just 631, pcgSystem = PCGSystemDeveloped, pcgDescription = "Taxe sur les salaires"}
614 pcg2025_6314 = PCG{pcgId = 6314, pcgParent = Just 631, pcgSystem = PCGSystemDeveloped, pcgDescription = "Cotisation pour défaut d'investissement obligatoire dans la construction"}
615 pcg2025_6318 = PCG{pcgId = 6318, pcgParent = Just 631, pcgSystem = PCGSystemDeveloped, pcgDescription = "Autres"}
616 pcg2025_633 = PCG{pcgId = 633, pcgParent = Just 63, pcgSystem = PCGSystemBase, pcgDescription = "Impôts, taxes et versements assimilés sur rémunérations (autres organismes)"}
617 pcg2025_6331 = PCG{pcgId = 6331, pcgParent = Just 633, pcgSystem = PCGSystemDeveloped, pcgDescription = "Versement de transport"}
618 pcg2025_6332 = PCG{pcgId = 6332, pcgParent = Just 633, pcgSystem = PCGSystemDeveloped, pcgDescription = "Allocations logement"}
619 pcg2025_6333 = PCG{pcgId = 6333, pcgParent = Just 633, pcgSystem = PCGSystemDeveloped, pcgDescription = "Contribution unique des employeurs à la formation professionnelle"}
620 pcg2025_6334 = PCG{pcgId = 6334, pcgParent = Just 633, pcgSystem = PCGSystemDeveloped, pcgDescription = "Participation des employeurs à l'effort de construction"}
621 pcg2025_6335 = PCG{pcgId = 6335, pcgParent = Just 633, pcgSystem = PCGSystemDeveloped, pcgDescription = "Versements libératoires ouvrant droit à l'exonération de la taxe d'apprentissage"}
622 pcg2025_6338 = PCG{pcgId = 6338, pcgParent = Just 633, pcgSystem = PCGSystemDeveloped, pcgDescription = "Autres"}
623 pcg2025_635 = PCG{pcgId = 635, pcgParent = Just 63, pcgSystem = PCGSystemBase, pcgDescription = "Autres impôts, taxes et versements assimilés (administrations des impôts)"}
624 pcg2025_6351 = PCG{pcgId = 6351, pcgParent = Just 635, pcgSystem = PCGSystemDeveloped, pcgDescription = "Impôts directs (sauf impôts sur les bénéfices)"}
625 pcg2025_63511 = PCG{pcgId = 63511, pcgParent = Just 6351, pcgSystem = PCGSystemDeveloped, pcgDescription = "Contribution économique territoriale"}
626 pcg2025_63512 = PCG{pcgId = 63512, pcgParent = Just 6351, pcgSystem = PCGSystemDeveloped, pcgDescription = "Taxes foncières"}
627 pcg2025_63513 = PCG{pcgId = 63513, pcgParent = Just 6351, pcgSystem = PCGSystemDeveloped, pcgDescription = "Autres impôts locaux"}
628 pcg2025_63514 = PCG{pcgId = 63514, pcgParent = Just 6351, pcgSystem = PCGSystemDeveloped, pcgDescription = "Taxe sur les véhicules des sociétés"}
629 pcg2025_6352 = PCG{pcgId = 6352, pcgParent = Just 635, pcgSystem = PCGSystemDeveloped, pcgDescription = "Taxe sur le chiffre d'affaires non récupérables"}
630 pcg2025_6353 = PCG{pcgId = 6353, pcgParent = Just 635, pcgSystem = PCGSystemDeveloped, pcgDescription = "Impôts indirects"}
631 pcg2025_6354 = PCG{pcgId = 6354, pcgParent = Just 635, pcgSystem = PCGSystemDeveloped, pcgDescription = "Droits d'enregistrement et de timbre"}
632 pcg2025_63541 = PCG{pcgId = 63541, pcgParent = Just 6354, pcgSystem = PCGSystemDeveloped, pcgDescription = "Droits de mutation"}
633 pcg2025_6358 = PCG{pcgId = 6358, pcgParent = Just 635, pcgSystem = PCGSystemBase, pcgDescription = "Autres droits"}
634 pcg2025_637 = PCG{pcgId = 637, pcgParent = Just 63, pcgSystem = PCGSystemBase, pcgDescription = "Autres impôts, taxes et versements assimilés (autres organismes)"}
635 pcg2025_6371 = PCG{pcgId = 6371, pcgParent = Just 637, pcgSystem = PCGSystemDeveloped, pcgDescription = "Contribution sociale de solidarité à la charge des sociétés"}
636 pcg2025_6372 = PCG{pcgId = 6372, pcgParent = Just 637, pcgSystem = PCGSystemDeveloped, pcgDescription = "Taxes perçues par les organismes publics internationaux"}
637 pcg2025_6374 = PCG{pcgId = 6374, pcgParent = Just 637, pcgSystem = PCGSystemDeveloped, pcgDescription = "Impôts et taxes exigibles à l'étranger"}
638 pcg2025_6378 = PCG{pcgId = 6378, pcgParent = Just 637, pcgSystem = PCGSystemDeveloped, pcgDescription = "Taxes diverses"}
639 pcg2025_638 = PCG{pcgId = 638, pcgParent = Just 63, pcgSystem = PCGSystemBase, pcgDescription = "Rappel d’impôts (autres qu’impôts sur les bénéfices)"}
640 pcg2025_64 = PCG{pcgId = 64, pcgParent = Just 6, pcgSystem = PCGSystemBase, pcgDescription = "Charges de personnel"}
641 pcg2025_641 = PCG{pcgId = 641, pcgParent = Just 64, pcgSystem = PCGSystemCondensed, pcgDescription = "Rémunérations du personnel"}
642 pcg2025_6411 = PCG{pcgId = 6411, pcgParent = Just 641, pcgSystem = PCGSystemDeveloped, pcgDescription = "Salaires, appointements"}
643 pcg2025_6412 = PCG{pcgId = 6412, pcgParent = Just 641, pcgSystem = PCGSystemDeveloped, pcgDescription = "Congés payés"}
644 pcg2025_6413 = PCG{pcgId = 6413, pcgParent = Just 641, pcgSystem = PCGSystemDeveloped, pcgDescription = "Primes et gratifications"}
645 pcg2025_6414 = PCG{pcgId = 6414, pcgParent = Just 641, pcgSystem = PCGSystemDeveloped, pcgDescription = "Indemnités et avantages divers"}
646 pcg2025_6415 = PCG{pcgId = 6415, pcgParent = Just 641, pcgSystem = PCGSystemDeveloped, pcgDescription = "Supplément familial"}
647 pcg2025_644 = PCG{pcgId = 644, pcgParent = Just 64, pcgSystem = PCGSystemCondensed, pcgDescription = "Rémunération du travail de l'exploitant"}
648 pcg2025_645 = PCG{pcgId = 645, pcgParent = Just 64, pcgSystem = PCGSystemCondensed, pcgDescription = "Cotisations de sécurité sociale et de prévoyance"}
649 pcg2025_6451 = PCG{pcgId = 6451, pcgParent = Just 645, pcgSystem = PCGSystemDeveloped, pcgDescription = "Cotisations à l'Urssaf"}
650 pcg2025_6452 = PCG{pcgId = 6452, pcgParent = Just 645, pcgSystem = PCGSystemDeveloped, pcgDescription = "Cotisations aux mutuelles"}
651 pcg2025_6453 = PCG{pcgId = 6453, pcgParent = Just 645, pcgSystem = PCGSystemDeveloped, pcgDescription = "Cotisations aux caisses de retraites"}
652 pcg2025_6454 = PCG{pcgId = 6454, pcgParent = Just 645, pcgSystem = PCGSystemDeveloped, pcgDescription = "Cotisations à Pôle emploi"}
653 pcg2025_6458 = PCG{pcgId = 6458, pcgParent = Just 645, pcgSystem = PCGSystemDeveloped, pcgDescription = "Cotisations aux autres organismes sociaux"}
654 pcg2025_646 = PCG{pcgId = 646, pcgParent = Just 64, pcgSystem = PCGSystemCondensed, pcgDescription = "Cotisations sociales personnelles de l'exploitant"}
655 pcg2025_647 = PCG{pcgId = 647, pcgParent = Just 64, pcgSystem = PCGSystemBase, pcgDescription = "Autres cotisations sociales"}
656 pcg2025_6471 = PCG{pcgId = 6471, pcgParent = Just 647, pcgSystem = PCGSystemDeveloped, pcgDescription = "Prestations directes"}
657 pcg2025_6472 = PCG{pcgId = 6472, pcgParent = Just 647, pcgSystem = PCGSystemDeveloped, pcgDescription = "Versements au comité social et économique"}
658 pcg2025_6474 = PCG{pcgId = 6474, pcgParent = Just 647, pcgSystem = PCGSystemDeveloped, pcgDescription = "Versements aux autres œuvres sociales"}
659 pcg2025_6475 = PCG{pcgId = 6475, pcgParent = Just 647, pcgSystem = PCGSystemDeveloped, pcgDescription = "Médecine du travail, pharmacie"}
660 pcg2025_648 = PCG{pcgId = 648, pcgParent = Just 64, pcgSystem = PCGSystemBase, pcgDescription = "Autres charges de personnel"}
661 pcg2025_649 = PCG{pcgId = 649, pcgParent = Just 64, pcgSystem = PCGSystemBase, pcgDescription = "Remboursements de charges de personnel"}
662 pcg2025_65 = PCG{pcgId = 65, pcgParent = Just 6, pcgSystem = PCGSystemCondensed, pcgDescription = "Autres charges de gestion courante"}
663 pcg2025_651 = PCG{pcgId = 651, pcgParent = Just 65, pcgSystem = PCGSystemBase, pcgDescription = "Redevances pour concessions, brevets, licences, marques, procédés, solutions informatiques, droits et valeurs similaires"}
664 pcg2025_6511 = PCG{pcgId = 6511, pcgParent = Just 651, pcgSystem = PCGSystemDeveloped, pcgDescription = "Redevances pour concessions, brevets, licences, marques, procédés, solutions informatiques"}
665 pcg2025_6516 = PCG{pcgId = 6516, pcgParent = Just 651, pcgSystem = PCGSystemDeveloped, pcgDescription = "Droits d'auteur et de reproduction"}
666 pcg2025_6518 = PCG{pcgId = 6518, pcgParent = Just 651, pcgSystem = PCGSystemDeveloped, pcgDescription = "Autres droits et valeurs similaires"}
667 pcg2025_653 = PCG{pcgId = 653, pcgParent = Just 65, pcgSystem = PCGSystemBase, pcgDescription = "Rémunérations de l’activité des administrateurs et des gérants"}
668 pcg2025_654 = PCG{pcgId = 654, pcgParent = Just 65, pcgSystem = PCGSystemBase, pcgDescription = "Pertes sur créances irrécouvrables"}
669 pcg2025_6541 = PCG{pcgId = 6541, pcgParent = Just 654, pcgSystem = PCGSystemDeveloped, pcgDescription = "Créances de l'exercice"}
670 pcg2025_6544 = PCG{pcgId = 6544, pcgParent = Just 654, pcgSystem = PCGSystemDeveloped, pcgDescription = "Créances des exercices antérieurs"}
671 pcg2025_655 = PCG{pcgId = 655, pcgParent = Just 65, pcgSystem = PCGSystemBase, pcgDescription = "Quote-part de résultat sur opérations faites en commun"}
672 pcg2025_6551 = PCG{pcgId = 6551, pcgParent = Just 655, pcgSystem = PCGSystemDeveloped, pcgDescription = "Quote-part de bénéfice transférée - comptabilité du gérant"}
673 pcg2025_6555 = PCG{pcgId = 6555, pcgParent = Just 655, pcgSystem = PCGSystemDeveloped, pcgDescription = "Quote-part de perte supportée - comptabilité des associés non gérants"}
674 pcg2025_656 = PCG{pcgId = 656, pcgParent = Just 65, pcgSystem = PCGSystemBase, pcgDescription = "Pertes de change sur créances et dettes commerciales"}
675 pcg2025_657 = PCG{pcgId = 657, pcgParent = Just 65, pcgSystem = PCGSystemBase, pcgDescription = "Valeurs comptables des immobilisations incorporelles et corporelles cédées"}
676 pcg2025_658 = PCG{pcgId = 658, pcgParent = Just 65, pcgSystem = PCGSystemBase, pcgDescription = "Pénalités et autres charges"}
677 pcg2025_6581 = PCG{pcgId = 6581, pcgParent = Just 658, pcgSystem = PCGSystemBase, pcgDescription = "Pénalités sur marchés (et dédits payés sur achats et ventes)"}
678 pcg2025_6582 = PCG{pcgId = 6582, pcgParent = Just 658, pcgSystem = PCGSystemBase, pcgDescription = "Pénalités, amendes fiscales et pénales"}
679 pcg2025_6583 = PCG{pcgId = 6583, pcgParent = Just 658, pcgSystem = PCGSystemBase, pcgDescription = "Malis provenant de clauses d’indexation"}
680 pcg2025_6584 = PCG{pcgId = 6584, pcgParent = Just 658, pcgSystem = PCGSystemBase, pcgDescription = "Lots"}
681 pcg2025_6588 = PCG{pcgId = 6588, pcgParent = Just 658, pcgSystem = PCGSystemBase, pcgDescription = "Opérations de constitution ou liquidation des fiducies"}
682 pcg2025_66 = PCG{pcgId = 66, pcgParent = Just 6, pcgSystem = PCGSystemCondensed, pcgDescription = "Charges financières"}
683 pcg2025_661 = PCG{pcgId = 661, pcgParent = Just 66, pcgSystem = PCGSystemBase, pcgDescription = "Charges d'intérêts"}
684 pcg2025_6611 = PCG{pcgId = 6611, pcgParent = Just 661, pcgSystem = PCGSystemDeveloped, pcgDescription = "Intérêts des emprunts et dettes"}
685 pcg2025_66116 = PCG{pcgId = 66116, pcgParent = Just 6611, pcgSystem = PCGSystemDeveloped, pcgDescription = "Intérêts des emprunts et dettes assimilées"}
686 pcg2025_66117 = PCG{pcgId = 66117, pcgParent = Just 6611, pcgSystem = PCGSystemDeveloped, pcgDescription = "Intérêts des dettes rattachées à des participations"}
687 pcg2025_6612 = PCG{pcgId = 6612, pcgParent = Just 661, pcgSystem = PCGSystemDeveloped, pcgDescription = "Charges de la fiducie, résultat de la période"}
688 pcg2025_6615 = PCG{pcgId = 6615, pcgParent = Just 661, pcgSystem = PCGSystemDeveloped, pcgDescription = "Intérêts des comptes courants et des dépôts créditeurs"}
689 pcg2025_6616 = PCG{pcgId = 6616, pcgParent = Just 661, pcgSystem = PCGSystemDeveloped, pcgDescription = "Intérêts bancaires et sur opérations de financement (escompte…)"}
690 pcg2025_6617 = PCG{pcgId = 6617, pcgParent = Just 661, pcgSystem = PCGSystemDeveloped, pcgDescription = "Intérêts des obligations cautionnées"}
691 pcg2025_6618 = PCG{pcgId = 6618, pcgParent = Just 661, pcgSystem = PCGSystemDeveloped, pcgDescription = "Intérêts des autres dettes"}
692 pcg2025_66181 = PCG{pcgId = 66181, pcgParent = Just 6618, pcgSystem = PCGSystemDeveloped, pcgDescription = "Intérêts des dettes commerciales"}
693 pcg2025_66188 = PCG{pcgId = 66188, pcgParent = Just 6618, pcgSystem = PCGSystemDeveloped, pcgDescription = "Intérêts des dettes diverses"}
694 pcg2025_664 = PCG{pcgId = 664, pcgParent = Just 66, pcgSystem = PCGSystemBase, pcgDescription = "Pertes sur créances liées à des participations"}
695 pcg2025_665 = PCG{pcgId = 665, pcgParent = Just 66, pcgSystem = PCGSystemBase, pcgDescription = "Escomptes accordés"}
696 pcg2025_666 = PCG{pcgId = 666, pcgParent = Just 66, pcgSystem = PCGSystemBase, pcgDescription = "Pertes de change financières"}
697 pcg2025_667 = PCG{pcgId = 667, pcgParent = Just 66, pcgSystem = PCGSystemBase, pcgDescription = "Charges sur cession d’éléments financiers"}
698 pcg2025_6671 = PCG{pcgId = 6671, pcgParent = Just 667, pcgSystem = PCGSystemBase, pcgDescription = "Valeurs comptables des immobilisations financières cédées"}
699 pcg2025_6672 = PCG{pcgId = 6672, pcgParent = Just 667, pcgSystem = PCGSystemBase, pcgDescription = "Charges nettes sur cessions de titres immobilisés de l’activité de portefeuille"}
700 pcg2025_6673 = PCG{pcgId = 6673, pcgParent = Just 667, pcgSystem = PCGSystemBase, pcgDescription = "Charges nettes sur cessions de valeurs mobilières de placement"}
701 pcg2025_6674 = PCG{pcgId = 6674, pcgParent = Just 667, pcgSystem = PCGSystemBase, pcgDescription = "Charges nettes sur cessions de jetons"}
702 pcg2025_668 = PCG{pcgId = 668, pcgParent = Just 66, pcgSystem = PCGSystemBase, pcgDescription = "Autres charges financières"}
703 pcg2025_6683 = PCG{pcgId = 6683, pcgParent = Just 668, pcgSystem = PCGSystemBase, pcgDescription = "Mali provenant du rachat par l’entité d’actions et obligations émises par elle-même"}
704 pcg2025_67 = PCG{pcgId = 67, pcgParent = Just 6, pcgSystem = PCGSystemCondensed, pcgDescription = "Charges exceptionnelles"}
705 pcg2025_672 = PCG{pcgId = 672, pcgParent = Just 67, pcgSystem = PCGSystemBase, pcgDescription = "(Compte à la disposition des entités pour enregistrer, en cours d'exercice, les charges sur exercices antérieurs)"}
706 pcg2025_678 = PCG{pcgId = 678, pcgParent = Just 67, pcgSystem = PCGSystemBase, pcgDescription = "Autres charges exceptionnelles"}
707 pcg2025_68 = PCG{pcgId = 68, pcgParent = Just 6, pcgSystem = PCGSystemBase, pcgDescription = "Dotations aux amortissements, aux dépréciations et aux provisions"}
708 pcg2025_681 = PCG{pcgId = 681, pcgParent = Just 68, pcgSystem = PCGSystemCondensed, pcgDescription = "Dotations aux amortissements, aux dépréciations et aux provisions (à inscrire dans les charges d'exploitation)"}
709 pcg2025_6811 = PCG{pcgId = 6811, pcgParent = Just 681, pcgSystem = PCGSystemBase, pcgDescription = "Dotations aux amortissements sur immobilisations incorporelles et corporelles"}
710 pcg2025_68111 = PCG{pcgId = 68111, pcgParent = Just 6811, pcgSystem = PCGSystemDeveloped, pcgDescription = "Immobilisations incorporelles et frais d’établissement"}
711 pcg2025_68112 = PCG{pcgId = 68112, pcgParent = Just 6811, pcgSystem = PCGSystemDeveloped, pcgDescription = "Immobilisations corporelles"}
712 pcg2025_6815 = PCG{pcgId = 6815, pcgParent = Just 681, pcgSystem = PCGSystemBase, pcgDescription = "Dotations aux provisions d'exploitation"}
713 pcg2025_6816 = PCG{pcgId = 6816, pcgParent = Just 681, pcgSystem = PCGSystemBase, pcgDescription = "Dotations pour dépréciations des immobilisations incorporelles et corporelles"}
714 pcg2025_68161 = PCG{pcgId = 68161, pcgParent = Just 6816, pcgSystem = PCGSystemDeveloped, pcgDescription = "Immobilisations incorporelles"}
715 pcg2025_68162 = PCG{pcgId = 68162, pcgParent = Just 6816, pcgSystem = PCGSystemDeveloped, pcgDescription = "Immobilisations corporelles"}
716 pcg2025_6817 = PCG{pcgId = 6817, pcgParent = Just 681, pcgSystem = PCGSystemBase, pcgDescription = "Dotations pour dépréciations des actifs circulants"}
717 pcg2025_68173 = PCG{pcgId = 68173, pcgParent = Just 6817, pcgSystem = PCGSystemDeveloped, pcgDescription = "Stocks et en-cours"}
718 pcg2025_68174 = PCG{pcgId = 68174, pcgParent = Just 6817, pcgSystem = PCGSystemDeveloped, pcgDescription = "Créances"}
719 pcg2025_686 = PCG{pcgId = 686, pcgParent = Just 68, pcgSystem = PCGSystemCondensed, pcgDescription = "Dotations aux amortissements, aux dépréciations et aux provisions (à inscrire dans les charges financières)"}
720 pcg2025_6861 = PCG{pcgId = 6861, pcgParent = Just 686, pcgSystem = PCGSystemBase, pcgDescription = "Dotations aux amortissements des primes de remboursement des emprunts"}
721 pcg2025_6862 = PCG{pcgId = 6862, pcgParent = Just 686, pcgSystem = PCGSystemBase, pcgDescription = "Dotations aux amortissements des frais d'émission des emprunts"}
722 pcg2025_6865 = PCG{pcgId = 6865, pcgParent = Just 686, pcgSystem = PCGSystemBase, pcgDescription = "Dotations aux provisions financières"}
723 pcg2025_6866 = PCG{pcgId = 6866, pcgParent = Just 686, pcgSystem = PCGSystemBase, pcgDescription = "Dotations pour dépréciation des éléments financiers"}
724 pcg2025_68662 = PCG{pcgId = 68662, pcgParent = Just 6866, pcgSystem = PCGSystemDeveloped, pcgDescription = "Immobilisations financières"}
725 pcg2025_68665 = PCG{pcgId = 68665, pcgParent = Just 6866, pcgSystem = PCGSystemDeveloped, pcgDescription = "Valeurs mobilières de placement"}
726 pcg2025_687 = PCG{pcgId = 687, pcgParent = Just 68, pcgSystem = PCGSystemCondensed, pcgDescription = "Dotations aux amortissements, aux dépréciations et aux provisions (à inscrire dans les chargesexc eptionnelles)"}
727 pcg2025_6871 = PCG{pcgId = 6871, pcgParent = Just 687, pcgSystem = PCGSystemBase, pcgDescription = "Dotations aux amortissements exceptionnels des immobilisations"}
728 pcg2025_6872 = PCG{pcgId = 6872, pcgParent = Just 687, pcgSystem = PCGSystemBase, pcgDescription = "Dotations aux provisions réglementées (immobilisations)"}
729 pcg2025_68725 = PCG{pcgId = 68725, pcgParent = Just 6872, pcgSystem = PCGSystemDeveloped, pcgDescription = "Amortissements dérogatoires"}
730 pcg2025_6873 = PCG{pcgId = 6873, pcgParent = Just 687, pcgSystem = PCGSystemBase, pcgDescription = "Dotations aux provisions réglementées (stocks)"}
731 pcg2025_6874 = PCG{pcgId = 6874, pcgParent = Just 687, pcgSystem = PCGSystemBase, pcgDescription = "Dotations aux autres provisions réglementées"}
732 pcg2025_6875 = PCG{pcgId = 6875, pcgParent = Just 687, pcgSystem = PCGSystemBase, pcgDescription = "Dotations aux provisions exceptionnelles"}
733 pcg2025_6876 = PCG{pcgId = 6876, pcgParent = Just 687, pcgSystem = PCGSystemBase, pcgDescription = "Dotations pour dépréciations exceptionnelles"}
734 pcg2025_69 = PCG{pcgId = 69, pcgParent = Just 6, pcgSystem = PCGSystemBase, pcgDescription = "Participation des salariés - Impôts sur les bénéfices et assimilés"}
735 pcg2025_691 = PCG{pcgId = 691, pcgParent = Just 69, pcgSystem = PCGSystemCondensed, pcgDescription = "Participation des salariés aux résultats"}
736 pcg2025_695 = PCG{pcgId = 695, pcgParent = Just 69, pcgSystem = PCGSystemCondensed, pcgDescription = "Impôts sur les bénéfices"}
737 pcg2025_6951 = PCG{pcgId = 6951, pcgParent = Just 695, pcgSystem = PCGSystemDeveloped, pcgDescription = "Impôts dus en France"}
738 pcg2025_6952 = PCG{pcgId = 6952, pcgParent = Just 695, pcgSystem = PCGSystemDeveloped, pcgDescription = "Contribution additionnelle à l'impôt sur les bénéfices"}
739 pcg2025_6954 = PCG{pcgId = 6954, pcgParent = Just 695, pcgSystem = PCGSystemDeveloped, pcgDescription = "Impôts dus à l'étranger"}
740 pcg2025_696 = PCG{pcgId = 696, pcgParent = Just 69, pcgSystem = PCGSystemBase, pcgDescription = "Suppléments d'impôt sur les sociétés liés aux distributions"}
741 pcg2025_698 = PCG{pcgId = 698, pcgParent = Just 69, pcgSystem = PCGSystemBase, pcgDescription = "Intégration fiscale"}
742 pcg2025_6981 = PCG{pcgId = 6981, pcgParent = Just 698, pcgSystem = PCGSystemBase, pcgDescription = "Intégration fiscale - Charges"}
743 pcg2025_6989 = PCG{pcgId = 6989, pcgParent = Just 698, pcgSystem = PCGSystemBase, pcgDescription = "Intégration fiscale - Produits"}
744 pcg2025_699 = PCG{pcgId = 699, pcgParent = Just 69, pcgSystem = PCGSystemCondensed, pcgDescription = "Produits - Reports en arrière des déficits"}
745 pcg2025_7 = PCG{pcgId = 7, pcgParent = Just 0, pcgSystem = PCGSystemCondensed, pcgDescription = "COMPTES DE PRODUITS"}
746 pcg2025_70 = PCG{pcgId = 70, pcgParent = Just 7, pcgSystem = PCGSystemBase, pcgDescription = "Ventes de produits fabriqués, prestations de services, marchandises"}
747 pcg2025_701 = PCG{pcgId = 701, pcgParent = Just 70, pcgSystem = PCGSystemCondensed, pcgDescription = "Ventes de produits finis"}
748 pcg2025_702 = PCG{pcgId = 702, pcgParent = Just 70, pcgSystem = PCGSystemBase, pcgDescription = "Ventes de produits intermédiaires"}
749 pcg2025_703 = PCG{pcgId = 703, pcgParent = Just 70, pcgSystem = PCGSystemBase, pcgDescription = "Ventes de produits résiduels"}
750 pcg2025_704 = PCG{pcgId = 704, pcgParent = Just 70, pcgSystem = PCGSystemBase, pcgDescription = "Travaux"}
751 pcg2025_705 = PCG{pcgId = 705, pcgParent = Just 70, pcgSystem = PCGSystemBase, pcgDescription = "Études"}
752 pcg2025_706 = PCG{pcgId = 706, pcgParent = Just 70, pcgSystem = PCGSystemCondensed, pcgDescription = "Prestations de services"}
753 pcg2025_707 = PCG{pcgId = 707, pcgParent = Just 70, pcgSystem = PCGSystemCondensed, pcgDescription = "Ventes de marchandises"}
754 pcg2025_708 = PCG{pcgId = 708, pcgParent = Just 70, pcgSystem = PCGSystemCondensed, pcgDescription = "Produits des activités annexes"}
755 pcg2025_7081 = PCG{pcgId = 7081, pcgParent = Just 708, pcgSystem = PCGSystemDeveloped, pcgDescription = "Produits des services exploités dans l'intérêt du personnel"}
756 pcg2025_7082 = PCG{pcgId = 7082, pcgParent = Just 708, pcgSystem = PCGSystemDeveloped, pcgDescription = "Commissions et courtages"}
757 pcg2025_7083 = PCG{pcgId = 7083, pcgParent = Just 708, pcgSystem = PCGSystemDeveloped, pcgDescription = "Locations diverses"}
758 pcg2025_7084 = PCG{pcgId = 7084, pcgParent = Just 708, pcgSystem = PCGSystemDeveloped, pcgDescription = "Mise à disposition de personnel facturée"}
759 pcg2025_7085 = PCG{pcgId = 7085, pcgParent = Just 708, pcgSystem = PCGSystemDeveloped, pcgDescription = "Ports et frais accessoires facturés"}
760 pcg2025_7086 = PCG{pcgId = 7086, pcgParent = Just 708, pcgSystem = PCGSystemDeveloped, pcgDescription = "Bonis sur reprises d'emballages consignés"}
761 pcg2025_7087 = PCG{pcgId = 7087, pcgParent = Just 708, pcgSystem = PCGSystemDeveloped, pcgDescription = "Bonifications obtenues des clients et primes sur ventes"}
762 pcg2025_7088 = PCG{pcgId = 7088, pcgParent = Just 708, pcgSystem = PCGSystemDeveloped, pcgDescription = "Autres produits d'activités annexes (cessions d'approvisionnements)"}
763 pcg2025_709 = PCG{pcgId = 709, pcgParent = Just 70, pcgSystem = PCGSystemCondensed, pcgDescription = "Rabais, remises et ristournes accordés"}
764 pcg2025_7091 = PCG{pcgId = 7091, pcgParent = Just 709, pcgSystem = PCGSystemDeveloped, pcgDescription = "Rabais, remises et ristournes accordés sur ventes de produits finis"}
765 pcg2025_7092 = PCG{pcgId = 7092, pcgParent = Just 709, pcgSystem = PCGSystemDeveloped, pcgDescription = "Rabais, remises et ristournes accordés sur ventes de produits intermédiaires"}
766 pcg2025_7094 = PCG{pcgId = 7094, pcgParent = Just 709, pcgSystem = PCGSystemDeveloped, pcgDescription = "Rabais, remises et ristournes accordés sur travaux"}
767 pcg2025_7095 = PCG{pcgId = 7095, pcgParent = Just 709, pcgSystem = PCGSystemDeveloped, pcgDescription = "Rabais, remises et ristournes accordés sur études"}
768 pcg2025_7096 = PCG{pcgId = 7096, pcgParent = Just 709, pcgSystem = PCGSystemDeveloped, pcgDescription = "Rabais, remises et ristournes accordés sur prestations de services"}
769 pcg2025_7097 = PCG{pcgId = 7097, pcgParent = Just 709, pcgSystem = PCGSystemDeveloped, pcgDescription = "Rabais, remises et ristournes accordés sur ventes de marchandises"}
770 pcg2025_7098 = PCG{pcgId = 7098, pcgParent = Just 709, pcgSystem = PCGSystemDeveloped, pcgDescription = "Rabais, remises et ristournes accordés sur produits des activités annexes"}
771 pcg2025_71 = PCG{pcgId = 71, pcgParent = Just 7, pcgSystem = PCGSystemBase, pcgDescription = "Production stockée (ou déstockage)"}
772 pcg2025_713 = PCG{pcgId = 713, pcgParent = Just 71, pcgSystem = PCGSystemCondensed, pcgDescription = "Variation des stocks des en-cours de production et de produits"}
773 pcg2025_7133 = PCG{pcgId = 7133, pcgParent = Just 713, pcgSystem = PCGSystemBase, pcgDescription = "Variation des en-cours de production de biens"}
774 pcg2025_71331 = PCG{pcgId = 71331, pcgParent = Just 7133, pcgSystem = PCGSystemDeveloped, pcgDescription = "Produits en cours"}
775 pcg2025_71335 = PCG{pcgId = 71335, pcgParent = Just 7133, pcgSystem = PCGSystemDeveloped, pcgDescription = "Travaux en cours"}
776 pcg2025_7134 = PCG{pcgId = 7134, pcgParent = Just 713, pcgSystem = PCGSystemBase, pcgDescription = "Variation des en-cours de production de services"}
777 pcg2025_71341 = PCG{pcgId = 71341, pcgParent = Just 7134, pcgSystem = PCGSystemDeveloped, pcgDescription = "Études en cours"}
778 pcg2025_71345 = PCG{pcgId = 71345, pcgParent = Just 7134, pcgSystem = PCGSystemDeveloped, pcgDescription = "Prestations de services en cours"}
779 pcg2025_7135 = PCG{pcgId = 7135, pcgParent = Just 713, pcgSystem = PCGSystemBase, pcgDescription = "Variation des stocks de produits"}
780 pcg2025_71351 = PCG{pcgId = 71351, pcgParent = Just 7135, pcgSystem = PCGSystemDeveloped, pcgDescription = "Produits intermédiaires"}
781 pcg2025_71355 = PCG{pcgId = 71355, pcgParent = Just 7135, pcgSystem = PCGSystemDeveloped, pcgDescription = "Produits finis"}
782 pcg2025_71358 = PCG{pcgId = 71358, pcgParent = Just 7135, pcgSystem = PCGSystemDeveloped, pcgDescription = "Produits résiduels"}
783 pcg2025_72 = PCG{pcgId = 72, pcgParent = Just 7, pcgSystem = PCGSystemCondensed, pcgDescription = "Production immobilisée"}
784 pcg2025_721 = PCG{pcgId = 721, pcgParent = Just 72, pcgSystem = PCGSystemBase, pcgDescription = "Immobilisations incorporelles"}
785 pcg2025_722 = PCG{pcgId = 722, pcgParent = Just 72, pcgSystem = PCGSystemBase, pcgDescription = "Immobilisations corporelles"}
786 pcg2025_74 = PCG{pcgId = 74, pcgParent = Just 7, pcgSystem = PCGSystemCondensed, pcgDescription = "Subventions"}
787 pcg2025_741 = PCG{pcgId = 741, pcgParent = Just 74, pcgSystem = PCGSystemBase, pcgDescription = "Subventions d’exploitation"}
788 pcg2025_742 = PCG{pcgId = 742, pcgParent = Just 74, pcgSystem = PCGSystemBase, pcgDescription = "Subventions d’équilibre"}
789 pcg2025_747 = PCG{pcgId = 747, pcgParent = Just 74, pcgSystem = PCGSystemBase, pcgDescription = "Quote-part des subventions d’investissement virée au résultat de l’exercice"}
790 pcg2025_75 = PCG{pcgId = 75, pcgParent = Just 7, pcgSystem = PCGSystemCondensed, pcgDescription = "Autres produits de gestion courante"}
791 pcg2025_751 = PCG{pcgId = 751, pcgParent = Just 75, pcgSystem = PCGSystemBase, pcgDescription = "Redevances pour concessions, brevets, licences, marques, procédés, solutions informatiques, droits et valeurs similaires"}
792 pcg2025_7511 = PCG{pcgId = 7511, pcgParent = Just 751, pcgSystem = PCGSystemDeveloped, pcgDescription = "Redevances pour concessions, brevets, licences, marques, procédés, solutions informatiques"}
793 pcg2025_7516 = PCG{pcgId = 7516, pcgParent = Just 751, pcgSystem = PCGSystemDeveloped, pcgDescription = "Droits d'auteur et de reproduction"}
794 pcg2025_7518 = PCG{pcgId = 7518, pcgParent = Just 751, pcgSystem = PCGSystemDeveloped, pcgDescription = "Autres droits et valeurs similaires"}
795 pcg2025_752 = PCG{pcgId = 752, pcgParent = Just 75, pcgSystem = PCGSystemBase, pcgDescription = "Revenus des immeubles non affectés à des activités professionnelles"}
796 pcg2025_753 = PCG{pcgId = 753, pcgParent = Just 75, pcgSystem = PCGSystemCondensed, pcgDescription = "Rémunérations de l’activité des administrateurs et des gérants"}
797 pcg2025_754 = PCG{pcgId = 754, pcgParent = Just 75, pcgSystem = PCGSystemCondensed, pcgDescription = "Ristournes perçues des coopératives provenant des excédents"}
798 pcg2025_755 = PCG{pcgId = 755, pcgParent = Just 75, pcgSystem = PCGSystemCondensed, pcgDescription = "Quote-part de résultat sur opérations faites en commun"}
799 pcg2025_7551 = PCG{pcgId = 7551, pcgParent = Just 755, pcgSystem = PCGSystemDeveloped, pcgDescription = "Quote-part de perte transférée - comptabilité du gérant"}
800 pcg2025_7555 = PCG{pcgId = 7555, pcgParent = Just 755, pcgSystem = PCGSystemDeveloped, pcgDescription = "Quote-part de bénéfice attribuée - comptabilité des associés non-gérants"}
801 pcg2025_756 = PCG{pcgId = 756, pcgParent = Just 75, pcgSystem = PCGSystemBase, pcgDescription = "Gains de change sur créances et dettes commerciales"}
802 pcg2025_757 = PCG{pcgId = 757, pcgParent = Just 75, pcgSystem = PCGSystemBase, pcgDescription = "Produits des cessions d’immobilisations incorporelles et corporelles"}
803 pcg2025_758 = PCG{pcgId = 758, pcgParent = Just 75, pcgSystem = PCGSystemBase, pcgDescription = "Indemnités et autres produits"}
804 pcg2025_7581 = PCG{pcgId = 7581, pcgParent = Just 758, pcgSystem = PCGSystemBase, pcgDescription = "Dédits et pénalités perçus sur achats et ventes"}
805 pcg2025_7582 = PCG{pcgId = 7582, pcgParent = Just 758, pcgSystem = PCGSystemBase, pcgDescription = "Libéralités reçues"}
806 pcg2025_7583 = PCG{pcgId = 7583, pcgParent = Just 758, pcgSystem = PCGSystemBase, pcgDescription = "Rentrées sur créances amorties"}
807 pcg2025_7584 = PCG{pcgId = 7584, pcgParent = Just 758, pcgSystem = PCGSystemBase, pcgDescription = "Dégrèvements d’impôts autres qu’impôts sur les bénéfices"}
808 pcg2025_7585 = PCG{pcgId = 7585, pcgParent = Just 758, pcgSystem = PCGSystemBase, pcgDescription = "Bonis provenant de clauses d’indexation"}
809 pcg2025_7586 = PCG{pcgId = 7586, pcgParent = Just 758, pcgSystem = PCGSystemBase, pcgDescription = "Lots"}
810 pcg2025_7587 = PCG{pcgId = 7587, pcgParent = Just 758, pcgSystem = PCGSystemBase, pcgDescription = "Indemnités d’assurance"}
811 pcg2025_7588 = PCG{pcgId = 7588, pcgParent = Just 758, pcgSystem = PCGSystemBase, pcgDescription = "Opérations de constitution ou liquidation des fiducies"}
812 pcg2025_76 = PCG{pcgId = 76, pcgParent = Just 7, pcgSystem = PCGSystemCondensed, pcgDescription = "Produits financiers"}
813 pcg2025_761 = PCG{pcgId = 761, pcgParent = Just 76, pcgSystem = PCGSystemBase, pcgDescription = "Produits de participations"}
814 pcg2025_7611 = PCG{pcgId = 7611, pcgParent = Just 761, pcgSystem = PCGSystemDeveloped, pcgDescription = "Revenus des titres de participation"}
815 pcg2025_7612 = PCG{pcgId = 7612, pcgParent = Just 761, pcgSystem = PCGSystemDeveloped, pcgDescription = "Produits de la fiducie, résultat de la période"}
816 pcg2025_7616 = PCG{pcgId = 7616, pcgParent = Just 761, pcgSystem = PCGSystemDeveloped, pcgDescription = "Revenus sur autres formes de participation"}
817 pcg2025_7617 = PCG{pcgId = 7617, pcgParent = Just 761, pcgSystem = PCGSystemDeveloped, pcgDescription = "Revenus des créances rattachées à des participations"}
818 pcg2025_762 = PCG{pcgId = 762, pcgParent = Just 76, pcgSystem = PCGSystemBase, pcgDescription = "Produits des autres immobilisations financières"}
819 pcg2025_7621 = PCG{pcgId = 7621, pcgParent = Just 762, pcgSystem = PCGSystemDeveloped, pcgDescription = "Revenus des titres immobilisés"}
820 pcg2025_7626 = PCG{pcgId = 7626, pcgParent = Just 762, pcgSystem = PCGSystemDeveloped, pcgDescription = "Revenus des prêts"}
821 pcg2025_7627 = PCG{pcgId = 7627, pcgParent = Just 762, pcgSystem = PCGSystemDeveloped, pcgDescription = "Revenus des créances immobilisées"}
822 pcg2025_763 = PCG{pcgId = 763, pcgParent = Just 76, pcgSystem = PCGSystemBase, pcgDescription = "Revenus des autres créances"}
823 pcg2025_7631 = PCG{pcgId = 7631, pcgParent = Just 763, pcgSystem = PCGSystemDeveloped, pcgDescription = "Revenus des créances commerciales"}
824 pcg2025_7638 = PCG{pcgId = 7638, pcgParent = Just 763, pcgSystem = PCGSystemDeveloped, pcgDescription = "Revenus des créances diverses"}
825 pcg2025_764 = PCG{pcgId = 764, pcgParent = Just 76, pcgSystem = PCGSystemBase, pcgDescription = "Revenus des valeurs mobilières de placement"}
826 pcg2025_765 = PCG{pcgId = 765, pcgParent = Just 76, pcgSystem = PCGSystemBase, pcgDescription = "Escomptes obtenus"}
827 pcg2025_766 = PCG{pcgId = 766, pcgParent = Just 76, pcgSystem = PCGSystemBase, pcgDescription = "Gains de change financiers"}
828 pcg2025_767 = PCG{pcgId = 767, pcgParent = Just 76, pcgSystem = PCGSystemBase, pcgDescription = "Produits sur cession d’éléments financiers"}
829 pcg2025_7671 = PCG{pcgId = 7671, pcgParent = Just 767, pcgSystem = PCGSystemBase, pcgDescription = "Produits des cessions d’immobilisations financières"}
830 pcg2025_7672 = PCG{pcgId = 7672, pcgParent = Just 767, pcgSystem = PCGSystemBase, pcgDescription = "Produits nets sur cessions de titres immobilisés de l’activité de portefeuille"}
831 pcg2025_7673 = PCG{pcgId = 7673, pcgParent = Just 767, pcgSystem = PCGSystemBase, pcgDescription = "Produits nets sur cessions de valeurs mobilières de placement"}
832 pcg2025_7674 = PCG{pcgId = 7674, pcgParent = Just 767, pcgSystem = PCGSystemBase, pcgDescription = "Produits nets sur cessions de jetons"}
833 pcg2025_768 = PCG{pcgId = 768, pcgParent = Just 76, pcgSystem = PCGSystemBase, pcgDescription = "Autres produits financiers"}
834 pcg2025_7683 = PCG{pcgId = 7683, pcgParent = Just 768, pcgSystem = PCGSystemBase, pcgDescription = "Bonis provenant du rachat par l’entreprise d’actions et d’obligations émises par elle-même"}
835 pcg2025_77 = PCG{pcgId = 77, pcgParent = Just 7, pcgSystem = PCGSystemCondensed, pcgDescription = "Produits exceptionnels"}
836 pcg2025_772 = PCG{pcgId = 772, pcgParent = Just 77, pcgSystem = PCGSystemBase, pcgDescription = "(Compte à la disposition des entités pour enregistrer, en cours d'exercice, les produits sur exercices antérieurs)"}
837 pcg2025_778 = PCG{pcgId = 778, pcgParent = Just 77, pcgSystem = PCGSystemBase, pcgDescription = "Autres produits exceptionnels"}
838 pcg2025_78 = PCG{pcgId = 78, pcgParent = Just 7, pcgSystem = PCGSystemBase, pcgDescription = "Reprises sur amortissements, dépréciations et provisions"}
839 pcg2025_781 = PCG{pcgId = 781, pcgParent = Just 78, pcgSystem = PCGSystemCondensed, pcgDescription = "Reprises sur amortissements, dépréciations et provisions (à inscrire dans les produits d'exploitation)"}
840 pcg2025_7811 = PCG{pcgId = 7811, pcgParent = Just 781, pcgSystem = PCGSystemBase, pcgDescription = "Reprises sur amortissements des immobilisations incorporelles et corporelles"}
841 pcg2025_78111 = PCG{pcgId = 78111, pcgParent = Just 7811, pcgSystem = PCGSystemDeveloped, pcgDescription = "Immobilisations incorporelles"}
842 pcg2025_78112 = PCG{pcgId = 78112, pcgParent = Just 7811, pcgSystem = PCGSystemDeveloped, pcgDescription = "Immobilisations corporelles"}
843 pcg2025_7815 = PCG{pcgId = 7815, pcgParent = Just 781, pcgSystem = PCGSystemBase, pcgDescription = "Reprises sur provisions d'exploitation"}
844 pcg2025_7816 = PCG{pcgId = 7816, pcgParent = Just 781, pcgSystem = PCGSystemBase, pcgDescription = "Reprises sur dépréciations des immobilisations incorporelles et corporelles"}
845 pcg2025_78161 = PCG{pcgId = 78161, pcgParent = Just 7816, pcgSystem = PCGSystemDeveloped, pcgDescription = "Immobilisations incorporelles"}
846 pcg2025_78162 = PCG{pcgId = 78162, pcgParent = Just 7816, pcgSystem = PCGSystemDeveloped, pcgDescription = "Immobilisations corporelles"}
847 pcg2025_7817 = PCG{pcgId = 7817, pcgParent = Just 781, pcgSystem = PCGSystemBase, pcgDescription = "Reprises sur dépréciations des actifs circulants"}
848 pcg2025_78173 = PCG{pcgId = 78173, pcgParent = Just 7817, pcgSystem = PCGSystemDeveloped, pcgDescription = "Stocks et en-cours"}
849 pcg2025_78174 = PCG{pcgId = 78174, pcgParent = Just 7817, pcgSystem = PCGSystemDeveloped, pcgDescription = "Créances"}
850 pcg2025_786 = PCG{pcgId = 786, pcgParent = Just 78, pcgSystem = PCGSystemCondensed, pcgDescription = "Reprises sur dépréciations et provisions (à inscrire dans les produits financiers)"}
851 pcg2025_7865 = PCG{pcgId = 7865, pcgParent = Just 786, pcgSystem = PCGSystemBase, pcgDescription = "Reprises sur provisions financières"}
852 pcg2025_7866 = PCG{pcgId = 7866, pcgParent = Just 786, pcgSystem = PCGSystemBase, pcgDescription = "Reprises sur dépréciations des éléments financiers"}
853 pcg2025_78662 = PCG{pcgId = 78662, pcgParent = Just 7866, pcgSystem = PCGSystemDeveloped, pcgDescription = "Immobilisations financières"}
854 pcg2025_78665 = PCG{pcgId = 78665, pcgParent = Just 7866, pcgSystem = PCGSystemDeveloped, pcgDescription = "Valeurs mobilières de placement"}
855 pcg2025_787 = PCG{pcgId = 787, pcgParent = Just 78, pcgSystem = PCGSystemCondensed, pcgDescription = "Reprises sur dépréciations et provisions (à inscrire dans les produits exceptionnels)"}
856 pcg2025_7872 = PCG{pcgId = 7872, pcgParent = Just 787, pcgSystem = PCGSystemBase, pcgDescription = "Reprises sur provisions réglementées (immobilisations)"}
857 pcg2025_78725 = PCG{pcgId = 78725, pcgParent = Just 7872, pcgSystem = PCGSystemDeveloped, pcgDescription = "Amortissements dérogatoires"}
858 pcg2025_7873 = PCG{pcgId = 7873, pcgParent = Just 787, pcgSystem = PCGSystemBase, pcgDescription = "Reprises sur provisions réglementées (stocks)"}
859 pcg2025_7874 = PCG{pcgId = 7874, pcgParent = Just 787, pcgSystem = PCGSystemBase, pcgDescription = "Reprises sur autres provisions réglementées"}
860 pcg2025_7875 = PCG{pcgId = 7875, pcgParent = Just 787, pcgSystem = PCGSystemBase, pcgDescription = "Reprises sur provisions exceptionnelles"}
861 pcg2025_7876 = PCG{pcgId = 7876, pcgParent = Just 787, pcgSystem = PCGSystemBase, pcgDescription = "Reprises sur dépréciations exceptionnelles"}