-- | Plan de comptes prévu à l’article 1121-1 du règlement ANC n° 2014-03 relatif au plan comptable général -- Version: 2026-01-01 -- Source: https://www.anc.gouv.fr/files/anc/files/1_Normes_fran%C3%A7aises/Plans%20comptables/2026/Plan-de-comptes-2026.pdf module Literate.Accounting.PlanComptableGénéral.PCG2025 where import Literate.Accounting.PlanComptableGénéral.PCG import Literate.Prelude pcg2025_0 = PCG{pcgId = 0, pcgParent = Nothing, pcgSystem = PCGSystemCondensed, pcgLabel = "Plan comptable général"} -- Explanation(maintenance/update): -- Generated from https://www.anc.gouv.fr/files/anc/files/1_Normes_fran%C3%A7aises/Plans%20comptables/2026/Plan-de-comptes-2026.pdf -- with vim commands and manual fixes: -- %s/^ *CLASSE \(\d\) *: *\([^ ]*\( *[^ ]\)*\)/pcg\1 = PCG {pcgId = \1, pcgParent = Just 0, pcgSystem = PCGSystemBase, pcgDescription = "\2"}/ -- %s/^ *\(\(\d\+\)\d\) \+\([^ ]*\( *[^ ]\)*\)/pcg\1 = PCG {pcgId = \1, pcgParent = Just \2, pcgSystem = PCGSystemBase, pcgDescription = "\3"}/ -- %g/^ *[-]\? page .*/d -- %g/^ *$/d pcg2025_1 = PCG{pcgId = 1, pcgParent = Just 0, pcgSystem = PCGSystemCondensed, pcgDescription = "COMPTES DE CAPITAUX"} pcg2025_10 = PCG{pcgId = 10, pcgParent = Just 1, pcgSystem = PCGSystemBase, pcgDescription = "Capital et réserves"} pcg2025_101 = PCG{pcgId = 101, pcgParent = Just 10, pcgSystem = PCGSystemCondensed, pcgDescription = "Capital"} pcg2025_1011 = PCG{pcgId = 1011, pcgParent = Just 101, pcgSystem = PCGSystemDeveloped, pcgDescription = "Capital souscrit - non appelé"} pcg2025_1012 = PCG{pcgId = 1012, pcgParent = Just 101, pcgSystem = PCGSystemDeveloped, pcgDescription = "Capital souscrit - appelé, non versé"} pcg2025_1013 = PCG{pcgId = 1013, pcgParent = Just 101, pcgSystem = PCGSystemDeveloped, pcgDescription = "Capital souscrit - appelé, versé"} pcg2025_10131 = PCG{pcgId = 10131, pcgParent = Just 1013, pcgSystem = PCGSystemDeveloped, pcgDescription = "Capital non amorti"} pcg2025_10132 = PCG{pcgId = 10132, pcgParent = Just 1013, pcgSystem = PCGSystemDeveloped, pcgDescription = "Capital amorti"} pcg2025_1018 = PCG{pcgId = 1018, pcgParent = Just 101, pcgSystem = PCGSystemDeveloped, pcgDescription = "Capital souscrit soumis à des réglementations particulières"} pcg2025_102 = PCG{pcgId = 102, pcgParent = Just 10, pcgSystem = PCGSystemBase, pcgDescription = "Fonds fiduciaires"} pcg2025_104 = PCG{pcgId = 104, pcgParent = Just 10, pcgSystem = PCGSystemBase, pcgDescription = "Primes liées au capital"} pcg2025_1041 = PCG{pcgId = 1041, pcgParent = Just 104, pcgSystem = PCGSystemDeveloped, pcgDescription = "Primes d'émission"} pcg2025_1042 = PCG{pcgId = 1042, pcgParent = Just 104, pcgSystem = PCGSystemDeveloped, pcgDescription = "Primes de fusion"} pcg2025_1043 = PCG{pcgId = 1043, pcgParent = Just 104, pcgSystem = PCGSystemDeveloped, pcgDescription = "Primes d'apport"} pcg2025_1044 = PCG{pcgId = 1044, pcgParent = Just 104, pcgSystem = PCGSystemDeveloped, pcgDescription = "Primes de conversion d'obligations en actions"} pcg2025_1045 = PCG{pcgId = 1045, pcgParent = Just 104, pcgSystem = PCGSystemDeveloped, pcgDescription = "Bons de souscription de titres en capital"} pcg2025_105 = PCG{pcgId = 105, pcgParent = Just 10, pcgSystem = PCGSystemCondensed, pcgDescription = "Écarts de réévaluation"} pcg2025_106 = PCG{pcgId = 106, pcgParent = Just 10, pcgSystem = PCGSystemBase, pcgDescription = "Réserves"} pcg2025_1061 = PCG{pcgId = 1061, pcgParent = Just 106, pcgSystem = PCGSystemCondensed, pcgDescription = "Réserve légale"} pcg2025_1062 = PCG{pcgId = 1062, pcgParent = Just 106, pcgSystem = PCGSystemBase, pcgDescription = "Réserves indisponibles"} pcg2025_1063 = PCG{pcgId = 1063, pcgParent = Just 106, pcgSystem = PCGSystemCondensed, pcgDescription = "Réserves statutaires ou contractuelles"} pcg2025_1064 = PCG{pcgId = 1064, pcgParent = Just 106, pcgSystem = PCGSystemCondensed, pcgDescription = "Réserves réglementées"} pcg2025_1068 = PCG{pcgId = 1068, pcgParent = Just 106, pcgSystem = PCGSystemCondensed, pcgDescription = "Autres réserves"} pcg2025_107 = PCG{pcgId = 107, pcgParent = Just 10, pcgSystem = PCGSystemBase, pcgDescription = "Écart d'équivalence"} pcg2025_108 = PCG{pcgId = 108, pcgParent = Just 10, pcgSystem = PCGSystemCondensed, pcgDescription = "Compte de l'exploitant"} pcg2025_109 = PCG{pcgId = 109, pcgParent = Just 10, pcgSystem = PCGSystemBase, pcgDescription = "Actionnaires : capital souscrit - non appelé"} pcg2025_11 = PCG{pcgId = 11, pcgParent = Just 1, pcgSystem = PCGSystemBase, pcgDescription = "Report à nouveau"} pcg2025_110 = PCG{pcgId = 110, pcgParent = Just 11, pcgSystem = PCGSystemDeveloped, pcgDescription = "Report à nouveau - solde créditeur"} pcg2025_119 = PCG{pcgId = 119, pcgParent = Just 11, pcgSystem = PCGSystemDeveloped, pcgDescription = "Report à nouveau - solde débiteur"} pcg2025_12 = PCG{pcgId = 12, pcgParent = Just 1, pcgSystem = PCGSystemCondensed, pcgDescription = "Résultat de l'exercice"} pcg2025_120 = PCG{pcgId = 120, pcgParent = Just 12, pcgSystem = PCGSystemDeveloped, pcgDescription = "Résultat de l'exercice - bénéfice"} pcg2025_1209 = PCG{pcgId = 1209, pcgParent = Just 120, pcgSystem = PCGSystemBase, pcgDescription = "Acomptes sur dividendes"} pcg2025_129 = PCG{pcgId = 129, pcgParent = Just 12, pcgSystem = PCGSystemDeveloped, pcgDescription = "Résultat de l'exercice – perte"} pcg2025_13 = PCG{pcgId = 13, pcgParent = Just 1, pcgSystem = PCGSystemBase, pcgDescription = "Subventions d'investissement"} pcg2025_131 = PCG{pcgId = 131, pcgParent = Just 13, pcgSystem = PCGSystemBase, pcgDescription = "Subventions d'investissement octroyées"} pcg2025_139 = PCG{pcgId = 139, pcgParent = Just 13, pcgSystem = PCGSystemBase, pcgDescription = "Subventions d'investissement inscrites au compte de résultat"} pcg2025_14 = PCG{pcgId = 14, pcgParent = Just 1, pcgSystem = PCGSystemBase, pcgDescription = "Provisions réglementées"} pcg2025_143 = PCG{pcgId = 143, pcgParent = Just 14, pcgSystem = PCGSystemBase, pcgDescription = "Provisions réglementées pour hausse de prix"} pcg2025_145 = PCG{pcgId = 145, pcgParent = Just 14, pcgSystem = PCGSystemCondensed, pcgDescription = "Amortissements dérogatoires"} pcg2025_148 = PCG{pcgId = 148, pcgParent = Just 14, pcgSystem = PCGSystemCondensed, pcgDescription = "Autres provisions réglementées"} pcg2025_15 = PCG{pcgId = 15, pcgParent = Just 1, pcgSystem = PCGSystemCondensed, pcgDescription = "Provisions"} pcg2025_151 = PCG{pcgId = 151, pcgParent = Just 15, pcgSystem = PCGSystemBase, pcgDescription = "Provisions pour risques"} pcg2025_1511 = PCG{pcgId = 1511, pcgParent = Just 151, pcgSystem = PCGSystemDeveloped, pcgDescription = "Provisions pour litiges"} pcg2025_1512 = PCG{pcgId = 1512, pcgParent = Just 151, pcgSystem = PCGSystemDeveloped, pcgDescription = "Provisions pour garanties données aux clients"} pcg2025_1514 = PCG{pcgId = 1514, pcgParent = Just 151, pcgSystem = PCGSystemDeveloped, pcgDescription = "Provisions pour amendes et pénalités"} pcg2025_1515 = PCG{pcgId = 1515, pcgParent = Just 151, pcgSystem = PCGSystemDeveloped, pcgDescription = "Provisions pour pertes de change"} pcg2025_1516 = PCG{pcgId = 1516, pcgParent = Just 151, pcgSystem = PCGSystemDeveloped, pcgDescription = "Provisions pour pertes sur contrats"} pcg2025_1518 = PCG{pcgId = 1518, pcgParent = Just 151, pcgSystem = PCGSystemDeveloped, pcgDescription = "Autres provisions pour risques"} pcg2025_152 = PCG{pcgId = 152, pcgParent = Just 15, pcgSystem = PCGSystemBase, pcgDescription = "Provisions pour charges"} pcg2025_1521 = PCG{pcgId = 1521, pcgParent = Just 152, pcgSystem = PCGSystemBase, pcgDescription = "Provisions pour pensions et obligations similaires"} pcg2025_1522 = PCG{pcgId = 1522, pcgParent = Just 152, pcgSystem = PCGSystemBase, pcgDescription = "Provisions pour restructurations"} pcg2025_1523 = PCG{pcgId = 1523, pcgParent = Just 152, pcgSystem = PCGSystemBase, pcgDescription = "Provisions pour impôts"} pcg2025_1524 = PCG{pcgId = 1524, pcgParent = Just 152, pcgSystem = PCGSystemBase, pcgDescription = "Provisions pour renouvellement des immobilisations - entreprises concessionnaires"} pcg2025_1525 = PCG{pcgId = 1525, pcgParent = Just 152, pcgSystem = PCGSystemBase, pcgDescription = "Provisions pour gros entretien ou grandes révisions"} pcg2025_1526 = PCG{pcgId = 1526, pcgParent = Just 152, pcgSystem = PCGSystemBase, pcgDescription = "Provisions pour remise en état"} pcg2025_1527 = PCG{pcgId = 1527, pcgParent = Just 152, pcgSystem = PCGSystemBase, pcgDescription = "Autres provisions pour charges"} pcg2025_16 = PCG{pcgId = 16, pcgParent = Just 1, pcgSystem = PCGSystemCondensed, pcgDescription = "Emprunts et dettes assimilées, fonds non remboursables et avances conditionnées"} pcg2025_161 = PCG{pcgId = 161, pcgParent = Just 16, pcgSystem = PCGSystemBase, pcgDescription = "Emprunts obligataires convertibles si non-inscrits dans le compte 167"} pcg2025_1618 = PCG{pcgId = 1618, pcgParent = Just 161, pcgSystem = PCGSystemBase, pcgDescription = "Intérêts courus sur emprunts obligataires convertibles"} 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"} pcg2025_163 = PCG{pcgId = 163, pcgParent = Just 16, pcgSystem = PCGSystemBase, pcgDescription = "Autres emprunts obligataires si non-inscrits dans le compte 167"} pcg2025_1638 = PCG{pcgId = 1638, pcgParent = Just 163, pcgSystem = PCGSystemBase, pcgDescription = "Intérêts courus sur autres emprunts obligataires"} pcg2025_164 = PCG{pcgId = 164, pcgParent = Just 16, pcgSystem = PCGSystemBase, pcgDescription = "Emprunts auprès des établissements de crédit si non-inscrits dans le compte 167"} pcg2025_1648 = PCG{pcgId = 1648, pcgParent = Just 164, pcgSystem = PCGSystemBase, pcgDescription = "Intérêts courus sur emprunts auprès des établissements de crédit"} pcg2025_165 = PCG{pcgId = 165, pcgParent = Just 16, pcgSystem = PCGSystemBase, pcgDescription = "Dépôts et cautionnements reçus"} pcg2025_1651 = PCG{pcgId = 1651, pcgParent = Just 165, pcgSystem = PCGSystemDeveloped, pcgDescription = "Dépôts"} pcg2025_1655 = PCG{pcgId = 1655, pcgParent = Just 165, pcgSystem = PCGSystemDeveloped, pcgDescription = "Cautionnements"} pcg2025_1658 = PCG{pcgId = 1658, pcgParent = Just 165, pcgSystem = PCGSystemBase, pcgDescription = "Intérêts courus sur dépôts et cautionnements reçus"} pcg2025_166 = PCG{pcgId = 166, pcgParent = Just 16, pcgSystem = PCGSystemDeveloped, pcgDescription = "Participation des salariés aux résultats"} pcg2025_1661 = PCG{pcgId = 1661, pcgParent = Just 166, pcgSystem = PCGSystemDeveloped, pcgDescription = "Comptes bloqués"} pcg2025_1662 = PCG{pcgId = 1662, pcgParent = Just 166, pcgSystem = PCGSystemDeveloped, pcgDescription = "Fonds de participation"} pcg2025_1668 = PCG{pcgId = 1668, pcgParent = Just 166, pcgSystem = PCGSystemBase, pcgDescription = "Intérêts courus sur participation des salariés aux résultats"} pcg2025_167 = PCG{pcgId = 167, pcgParent = Just 16, pcgSystem = PCGSystemBase, pcgDescription = "Fonds non remboursables et avances conditionnées"} pcg2025_1671 = PCG{pcgId = 1671, pcgParent = Just 167, pcgSystem = PCGSystemBase, pcgDescription = "Fonds non remboursables montant principal"} pcg2025_16711 = PCG{pcgId = 16711, pcgParent = Just 1671, pcgSystem = PCGSystemBase, pcgDescription = "Titres participatifs montant principal"} pcg2025_16712 = PCG{pcgId = 16712, pcgParent = Just 1671, pcgSystem = PCGSystemBase, pcgDescription = "Autres fonds non remboursables montant principal"} pcg2025_1673 = PCG{pcgId = 1673, pcgParent = Just 167, pcgSystem = PCGSystemBase, pcgDescription = "Avances conditionnées montant principal"} pcg2025_1674 = PCG{pcgId = 1674, pcgParent = Just 167, pcgSystem = PCGSystemBase, pcgDescription = "Avances conditionnées intérêts courus"} pcg2025_168 = PCG{pcgId = 168, pcgParent = Just 16, pcgSystem = PCGSystemBase, pcgDescription = "Autres emprunts et dettes assimilées"} pcg2025_1681 = PCG{pcgId = 1681, pcgParent = Just 168, pcgSystem = PCGSystemDeveloped, pcgDescription = "Autres emprunts"} pcg2025_1682 = PCG{pcgId = 1682, pcgParent = Just 168, pcgSystem = PCGSystemBase, pcgDescription = "Emprunts participatifs"} pcg2025_1685 = PCG{pcgId = 1685, pcgParent = Just 168, pcgSystem = PCGSystemDeveloped, pcgDescription = "Rentes viagères capitalisées"} pcg2025_1687 = PCG{pcgId = 1687, pcgParent = Just 168, pcgSystem = PCGSystemDeveloped, pcgDescription = "Autres dettes"} pcg2025_1688 = PCG{pcgId = 1688, pcgParent = Just 168, pcgSystem = PCGSystemDeveloped, pcgDescription = "Intérêts courus sur autres emprunts et dettes assimilées"} pcg2025_169 = PCG{pcgId = 169, pcgParent = Just 16, pcgSystem = PCGSystemBase, pcgDescription = "Primes de remboursement des emprunts"} pcg2025_17 = PCG{pcgId = 17, pcgParent = Just 1, pcgSystem = PCGSystemBase, pcgDescription = "Dettes rattachées à des participations"} pcg2025_171 = PCG{pcgId = 171, pcgParent = Just 17, pcgSystem = PCGSystemBase, pcgDescription = "Dettes rattachées à des participations - groupe"} pcg2025_174 = PCG{pcgId = 174, pcgParent = Just 17, pcgSystem = PCGSystemBase, pcgDescription = "Dettes rattachées à des participations - hors groupe"} pcg2025_178 = PCG{pcgId = 178, pcgParent = Just 17, pcgSystem = PCGSystemBase, pcgDescription = "Dettes rattachées à des sociétés en participation"} pcg2025_18 = PCG{pcgId = 18, pcgParent = Just 1, pcgSystem = PCGSystemBase, pcgDescription = "Comptes de liaison des établissements et sociétés en participation"} pcg2025_181 = PCG{pcgId = 181, pcgParent = Just 18, pcgSystem = PCGSystemDeveloped, pcgDescription = "Comptes de liaison des établissements"} pcg2025_186 = PCG{pcgId = 186, pcgParent = Just 18, pcgSystem = PCGSystemDeveloped, pcgDescription = "Biens et prestations de services échangés entre établissements - charges"} pcg2025_187 = PCG{pcgId = 187, pcgParent = Just 18, pcgSystem = PCGSystemDeveloped, pcgDescription = "Biens et prestations de services échangés entre établissements - produits"} pcg2025_188 = PCG{pcgId = 188, pcgParent = Just 18, pcgSystem = PCGSystemDeveloped, pcgDescription = "Comptes de liaison des sociétés en participation"} pcg2025_2 = PCG{pcgId = 2, pcgParent = Just 0, pcgSystem = PCGSystemCondensed, pcgDescription = "COMPTES D'IMMOBILISATIONS"} pcg2025_20 = PCG{pcgId = 20, pcgParent = Just 2, pcgSystem = PCGSystemCondensed, pcgDescription = "Immobilisations incorporelles et frais d’établissement"} pcg2025_201 = PCG{pcgId = 201, pcgParent = Just 20, pcgSystem = PCGSystemCondensed, pcgDescription = "Frais d'établissement"} pcg2025_2011 = PCG{pcgId = 2011, pcgParent = Just 201, pcgSystem = PCGSystemDeveloped, pcgDescription = "Frais de constitution"} pcg2025_2012 = PCG{pcgId = 2012, pcgParent = Just 201, pcgSystem = PCGSystemDeveloped, pcgDescription = "Frais de premier établissement"} pcg2025_20121 = PCG{pcgId = 20121, pcgParent = Just 2012, pcgSystem = PCGSystemDeveloped, pcgDescription = "Frais de prospection"} pcg2025_20122 = PCG{pcgId = 20122, pcgParent = Just 2012, pcgSystem = PCGSystemDeveloped, pcgDescription = "Frais de publicité"} pcg2025_2013 = PCG{pcgId = 2013, pcgParent = Just 201, pcgSystem = PCGSystemDeveloped, pcgDescription = "Frais d'augmentation de capital et d'opérations diverses - fusions, scissions, transformations"} pcg2025_203 = PCG{pcgId = 203, pcgParent = Just 20, pcgSystem = PCGSystemBase, pcgDescription = "Frais de développement"} 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"} pcg2025_206 = PCG{pcgId = 206, pcgParent = Just 20, pcgSystem = PCGSystemCondensed, pcgDescription = "Droit au bail"} pcg2025_207 = PCG{pcgId = 207, pcgParent = Just 20, pcgSystem = PCGSystemCondensed, pcgDescription = "Fonds commercial"} pcg2025_208 = PCG{pcgId = 208, pcgParent = Just 20, pcgSystem = PCGSystemCondensed, pcgDescription = "Autres immobilisations incorporelles"} pcg2025_2081 = PCG{pcgId = 2081, pcgParent = Just 208, pcgSystem = PCGSystemBase, pcgDescription = "Mali de fusion sur actifs incorporels"} pcg2025_21 = PCG{pcgId = 21, pcgParent = Just 2, pcgSystem = PCGSystemCondensed, pcgDescription = "Immobilisations corporelles"} pcg2025_211 = PCG{pcgId = 211, pcgParent = Just 21, pcgSystem = PCGSystemBase, pcgDescription = "Terrains"} pcg2025_2111 = PCG{pcgId = 2111, pcgParent = Just 211, pcgSystem = PCGSystemBase, pcgDescription = "Terrains nus"} pcg2025_2112 = PCG{pcgId = 2112, pcgParent = Just 211, pcgSystem = PCGSystemBase, pcgDescription = "Terrains aménagés"} pcg2025_2113 = PCG{pcgId = 2113, pcgParent = Just 211, pcgSystem = PCGSystemBase, pcgDescription = "Sous-sols et sur-sols"} pcg2025_2114 = PCG{pcgId = 2114, pcgParent = Just 211, pcgSystem = PCGSystemBase, pcgDescription = "Terrains de carrières (Tréfonds)"} pcg2025_2115 = PCG{pcgId = 2115, pcgParent = Just 211, pcgSystem = PCGSystemBase, pcgDescription = "Terrains bâtis"} pcg2025_212 = PCG{pcgId = 212, pcgParent = Just 21, pcgSystem = PCGSystemBase, pcgDescription = "Agencements et aménagements de terrains (même ventilation que celle du compte 211)"} pcg2025_213 = PCG{pcgId = 213, pcgParent = Just 21, pcgSystem = PCGSystemBase, pcgDescription = "Constructions"} pcg2025_2131 = PCG{pcgId = 2131, pcgParent = Just 213, pcgSystem = PCGSystemBase, pcgDescription = "Bâtiments"} pcg2025_2135 = PCG{pcgId = 2135, pcgParent = Just 213, pcgSystem = PCGSystemBase, pcgDescription = "Installations générales - agencements - aménagements des constructions"} pcg2025_2138 = PCG{pcgId = 2138, pcgParent = Just 213, pcgSystem = PCGSystemBase, pcgDescription = "Ouvrages d'infrastructure"} pcg2025_214 = PCG{pcgId = 214, pcgParent = Just 21, pcgSystem = PCGSystemBase, pcgDescription = "Constructions sur sol d'autrui (même ventilation que celle du compte 213)"} pcg2025_215 = PCG{pcgId = 215, pcgParent = Just 21, pcgSystem = PCGSystemBase, pcgDescription = "Installations techniques, matériels et outillages industriels"} pcg2025_2151 = PCG{pcgId = 2151, pcgParent = Just 215, pcgSystem = PCGSystemBase, pcgDescription = "Installations complexes spécialisées"} pcg2025_21511 = PCG{pcgId = 21511, pcgParent = Just 2151, pcgSystem = PCGSystemDeveloped, pcgDescription = "Installations complexes spécialisées sur sol propre"} pcg2025_21514 = PCG{pcgId = 21514, pcgParent = Just 2151, pcgSystem = PCGSystemDeveloped, pcgDescription = "Installations complexes spécialisées sur sol d'autrui"} pcg2025_2153 = PCG{pcgId = 2153, pcgParent = Just 215, pcgSystem = PCGSystemBase, pcgDescription = "Installations à caractère spécifique"} pcg2025_21531 = PCG{pcgId = 21531, pcgParent = Just 2153, pcgSystem = PCGSystemDeveloped, pcgDescription = "Installations à caractère spécifique sur sol propre"} pcg2025_21534 = PCG{pcgId = 21534, pcgParent = Just 2153, pcgSystem = PCGSystemDeveloped, pcgDescription = "Installations à caractère spécifique sur sol d'autrui"} pcg2025_2154 = PCG{pcgId = 2154, pcgParent = Just 215, pcgSystem = PCGSystemBase, pcgDescription = "Matériels industriels"} pcg2025_2155 = PCG{pcgId = 2155, pcgParent = Just 215, pcgSystem = PCGSystemBase, pcgDescription = "Outillages industriels"} pcg2025_2157 = PCG{pcgId = 2157, pcgParent = Just 215, pcgSystem = PCGSystemBase, pcgDescription = "Agencements et aménagements des matériels et outillages industriels"} pcg2025_218 = PCG{pcgId = 218, pcgParent = Just 21, pcgSystem = PCGSystemBase, pcgDescription = "Autres immobilisations corporelles"} pcg2025_2181 = PCG{pcgId = 2181, pcgParent = Just 218, pcgSystem = PCGSystemBase, pcgDescription = "Installations générales, agencements, aménagements divers"} pcg2025_2182 = PCG{pcgId = 2182, pcgParent = Just 218, pcgSystem = PCGSystemBase, pcgDescription = "Matériel de transport"} pcg2025_2183 = PCG{pcgId = 2183, pcgParent = Just 218, pcgSystem = PCGSystemBase, pcgDescription = "Matériel de bureau et matériel informatique"} pcg2025_2184 = PCG{pcgId = 2184, pcgParent = Just 218, pcgSystem = PCGSystemBase, pcgDescription = "Mobilier"} pcg2025_2185 = PCG{pcgId = 2185, pcgParent = Just 218, pcgSystem = PCGSystemBase, pcgDescription = "Cheptel"} pcg2025_2186 = PCG{pcgId = 2186, pcgParent = Just 218, pcgSystem = PCGSystemBase, pcgDescription = "Emballages récupérables"} pcg2025_2187 = PCG{pcgId = 2187, pcgParent = Just 218, pcgSystem = PCGSystemBase, pcgDescription = "Mali de fusion sur actifs corporels"} pcg2025_22 = PCG{pcgId = 22, pcgParent = Just 2, pcgSystem = PCGSystemBase, pcgDescription = "Immobilisations mises en concession"} pcg2025_229 = PCG{pcgId = 229, pcgParent = Just 22, pcgSystem = PCGSystemBase, pcgDescription = "Droits du concédant (présentés dans la rubrique autres fonds propres)"} pcg2025_23 = PCG{pcgId = 23, pcgParent = Just 2, pcgSystem = PCGSystemCondensed, pcgDescription = "Immobilisations en cours, avances et acomptes"} pcg2025_231 = PCG{pcgId = 231, pcgParent = Just 23, pcgSystem = PCGSystemBase, pcgDescription = "Immobilisations corporelles en cours"} pcg2025_232 = PCG{pcgId = 232, pcgParent = Just 23, pcgSystem = PCGSystemBase, pcgDescription = "Immobilisations incorporelles en cours"} pcg2025_237 = PCG{pcgId = 237, pcgParent = Just 23, pcgSystem = PCGSystemBase, pcgDescription = "Avances et acomptes versés sur commandes d'immobilisations incorporelles"} pcg2025_238 = PCG{pcgId = 238, pcgParent = Just 23, pcgSystem = PCGSystemBase, pcgDescription = "Avances et acomptes versés sur commandes d'immobilisations corporelles"} pcg2025_26 = PCG{pcgId = 26, pcgParent = Just 2, pcgSystem = PCGSystemBase, pcgDescription = "Participations et créances rattachées à des participations"} pcg2025_261 = PCG{pcgId = 261, pcgParent = Just 26, pcgSystem = PCGSystemBase, pcgDescription = "Titres de participation"} pcg2025_2611 = PCG{pcgId = 2611, pcgParent = Just 261, pcgSystem = PCGSystemDeveloped, pcgDescription = "Actions"} pcg2025_2618 = PCG{pcgId = 2618, pcgParent = Just 261, pcgSystem = PCGSystemDeveloped, pcgDescription = "Autres titres"} pcg2025_262 = PCG{pcgId = 262, pcgParent = Just 26, pcgSystem = PCGSystemBase, pcgDescription = "Titres évalués par équivalence"} pcg2025_266 = PCG{pcgId = 266, pcgParent = Just 26, pcgSystem = PCGSystemBase, pcgDescription = "Autres formes de participation"} pcg2025_2661 = PCG{pcgId = 2661, pcgParent = Just 266, pcgSystem = PCGSystemDeveloped, pcgDescription = "Droits représentatifs d'actifs nets remis en fiducie"} pcg2025_267 = PCG{pcgId = 267, pcgParent = Just 26, pcgSystem = PCGSystemBase, pcgDescription = "Créances rattachées à des participations"} pcg2025_2671 = PCG{pcgId = 2671, pcgParent = Just 267, pcgSystem = PCGSystemDeveloped, pcgDescription = "Créances rattachées à des participations - groupe"} pcg2025_2674 = PCG{pcgId = 2674, pcgParent = Just 267, pcgSystem = PCGSystemDeveloped, pcgDescription = "Créances rattachées à des participations - hors groupe"} pcg2025_2675 = PCG{pcgId = 2675, pcgParent = Just 267, pcgSystem = PCGSystemDeveloped, pcgDescription = "Versements représentatifs d'apports non capitalisés - appel de fonds"} pcg2025_2676 = PCG{pcgId = 2676, pcgParent = Just 267, pcgSystem = PCGSystemDeveloped, pcgDescription = "Avances consolidables"} pcg2025_2677 = PCG{pcgId = 2677, pcgParent = Just 267, pcgSystem = PCGSystemDeveloped, pcgDescription = "Autres créances rattachées à des participations"} pcg2025_2678 = PCG{pcgId = 2678, pcgParent = Just 267, pcgSystem = PCGSystemDeveloped, pcgDescription = "Intérêts courus"} pcg2025_268 = PCG{pcgId = 268, pcgParent = Just 26, pcgSystem = PCGSystemBase, pcgDescription = "Créances rattachées à des sociétés en participation"} pcg2025_2681 = PCG{pcgId = 2681, pcgParent = Just 268, pcgSystem = PCGSystemDeveloped, pcgDescription = "Principal"} pcg2025_2688 = PCG{pcgId = 2688, pcgParent = Just 268, pcgSystem = PCGSystemDeveloped, pcgDescription = "Intérêts courus"} pcg2025_269 = PCG{pcgId = 269, pcgParent = Just 26, pcgSystem = PCGSystemBase, pcgDescription = "Versements restant à effectuer sur titres de participation non libérés"} pcg2025_27 = PCG{pcgId = 27, pcgParent = Just 2, pcgSystem = PCGSystemCondensed, pcgDescription = "Autres immobilisations financières"} 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)"} pcg2025_2711 = PCG{pcgId = 2711, pcgParent = Just 271, pcgSystem = PCGSystemDeveloped, pcgDescription = "Actions"} pcg2025_2718 = PCG{pcgId = 2718, pcgParent = Just 271, pcgSystem = PCGSystemDeveloped, pcgDescription = "Autres titres"} pcg2025_272 = PCG{pcgId = 272, pcgParent = Just 27, pcgSystem = PCGSystemBase, pcgDescription = "Titres immobilisés (droit de créance)"} pcg2025_2721 = PCG{pcgId = 2721, pcgParent = Just 272, pcgSystem = PCGSystemDeveloped, pcgDescription = "Obligations"} pcg2025_2722 = PCG{pcgId = 2722, pcgParent = Just 272, pcgSystem = PCGSystemDeveloped, pcgDescription = "Bons"} pcg2025_273 = PCG{pcgId = 273, pcgParent = Just 27, pcgSystem = PCGSystemBase, pcgDescription = "Titres immobilisés de l'activité de portefeuille"} pcg2025_274 = PCG{pcgId = 274, pcgParent = Just 27, pcgSystem = PCGSystemBase, pcgDescription = "Prêts"} pcg2025_2741 = PCG{pcgId = 2741, pcgParent = Just 274, pcgSystem = PCGSystemDeveloped, pcgDescription = "Prêts participatifs"} pcg2025_2742 = PCG{pcgId = 2742, pcgParent = Just 274, pcgSystem = PCGSystemDeveloped, pcgDescription = "Prêts aux associés"} pcg2025_2743 = PCG{pcgId = 2743, pcgParent = Just 274, pcgSystem = PCGSystemDeveloped, pcgDescription = "Prêts au personnel"} pcg2025_2748 = PCG{pcgId = 2748, pcgParent = Just 274, pcgSystem = PCGSystemDeveloped, pcgDescription = "Autres prêts"} pcg2025_275 = PCG{pcgId = 275, pcgParent = Just 27, pcgSystem = PCGSystemBase, pcgDescription = "Dépôts et cautionnements versés"} pcg2025_2751 = PCG{pcgId = 2751, pcgParent = Just 275, pcgSystem = PCGSystemDeveloped, pcgDescription = "Dépôts"} pcg2025_2755 = PCG{pcgId = 2755, pcgParent = Just 275, pcgSystem = PCGSystemDeveloped, pcgDescription = "Cautionnements"} pcg2025_276 = PCG{pcgId = 276, pcgParent = Just 27, pcgSystem = PCGSystemBase, pcgDescription = "Autres créances immobilisées"} pcg2025_2761 = PCG{pcgId = 2761, pcgParent = Just 276, pcgSystem = PCGSystemDeveloped, pcgDescription = "Créances diverses"} pcg2025_2768 = PCG{pcgId = 2768, pcgParent = Just 276, pcgSystem = PCGSystemDeveloped, pcgDescription = "Intérêts courus"} pcg2025_27682 = PCG{pcgId = 27682, pcgParent = Just 2768, pcgSystem = PCGSystemDeveloped, pcgDescription = "Intérêts courus sur titres immobilisés (droit de créance)"} pcg2025_27684 = PCG{pcgId = 27684, pcgParent = Just 2768, pcgSystem = PCGSystemDeveloped, pcgDescription = "Intérêts courus sur prêts"} pcg2025_27685 = PCG{pcgId = 27685, pcgParent = Just 2768, pcgSystem = PCGSystemDeveloped, pcgDescription = "Intérêts courus sur dépôts et cautionnements"} pcg2025_27688 = PCG{pcgId = 27688, pcgParent = Just 2768, pcgSystem = PCGSystemDeveloped, pcgDescription = "Intérêts courus sur créances diverses"} pcg2025_277 = PCG{pcgId = 277, pcgParent = Just 27, pcgSystem = PCGSystemBase, pcgDescription = "Actions propres ou parts propres"} pcg2025_2771 = PCG{pcgId = 2771, pcgParent = Just 277, pcgSystem = PCGSystemDeveloped, pcgDescription = "Actions propres ou parts propres"} pcg2025_2772 = PCG{pcgId = 2772, pcgParent = Just 277, pcgSystem = PCGSystemDeveloped, pcgDescription = "Actions propres ou parts propres en voie d’annulation"} pcg2025_278 = PCG{pcgId = 278, pcgParent = Just 27, pcgSystem = PCGSystemBase, pcgDescription = "Mali de fusion sur actifs financiers"} pcg2025_279 = PCG{pcgId = 279, pcgParent = Just 27, pcgSystem = PCGSystemBase, pcgDescription = "Versements restant à effectuer sur titres immobilisés non libérés"} pcg2025_28 = PCG{pcgId = 28, pcgParent = Just 2, pcgSystem = PCGSystemBase, pcgDescription = "Amortissements des immobilisations"} 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)"} pcg2025_2801 = PCG{pcgId = 2801, pcgParent = Just 280, pcgSystem = PCGSystemBase, pcgDescription = "Frais d'établissement (même ventilation que celle du compte 201)"} pcg2025_2803 = PCG{pcgId = 2803, pcgParent = Just 280, pcgSystem = PCGSystemBase, pcgDescription = "Frais de développement"} pcg2025_2805 = PCG{pcgId = 2805, pcgParent = Just 280, pcgSystem = PCGSystemBase, pcgDescription = "Concessions et droits similaires, brevets, licences, solutions informatiques, droits et valeurs similaires"} pcg2025_2806 = PCG{pcgId = 2806, pcgParent = Just 280, pcgSystem = PCGSystemBase, pcgDescription = "Droit au bail"} pcg2025_2807 = PCG{pcgId = 2807, pcgParent = Just 280, pcgSystem = PCGSystemBase, pcgDescription = "Fonds commercial"} pcg2025_2808 = PCG{pcgId = 2808, pcgParent = Just 280, pcgSystem = PCGSystemBase, pcgDescription = "Autres immobilisations incorporelles"} pcg2025_281 = PCG{pcgId = 281, pcgParent = Just 28, pcgSystem = PCGSystemCondensed, pcgDescription = "Amortissements des immobilisations corporelles (même ventilation que celle du compte 21)"} pcg2025_2812 = PCG{pcgId = 2812, pcgParent = Just 281, pcgSystem = PCGSystemBase, pcgDescription = "Agencements, aménagements de terrains (même ventilation que celle du compte 212)"} pcg2025_2813 = PCG{pcgId = 2813, pcgParent = Just 281, pcgSystem = PCGSystemBase, pcgDescription = "Constructions (même ventilation que celle du compte 213)"} pcg2025_2814 = PCG{pcgId = 2814, pcgParent = Just 281, pcgSystem = PCGSystemBase, pcgDescription = "Constructions sur sol d'autrui (même ventilation que celle du compte 214)"} pcg2025_2815 = PCG{pcgId = 2815, pcgParent = Just 281, pcgSystem = PCGSystemBase, pcgDescription = "Installations, matériel et outillage industriels (même ventilation que celle du compte 215)"} pcg2025_2818 = PCG{pcgId = 2818, pcgParent = Just 281, pcgSystem = PCGSystemBase, pcgDescription = "Autres immobilisations corporelles (même ventilation que celle du compte 218)"} pcg2025_28187 = PCG{pcgId = 28187, pcgParent = Just 2818, pcgSystem = PCGSystemBase, pcgDescription = "Amortissement du mali de fusion sur actifs corporels"} pcg2025_282 = PCG{pcgId = 282, pcgParent = Just 28, pcgSystem = PCGSystemBase, pcgDescription = "Amortissements des immobilisations mises en concession"} pcg2025_29 = PCG{pcgId = 29, pcgParent = Just 2, pcgSystem = PCGSystemBase, pcgDescription = "Dépréciations des immobilisations"} pcg2025_290 = PCG{pcgId = 290, pcgParent = Just 29, pcgSystem = PCGSystemCondensed, pcgDescription = "Dépréciations des immobilisations incorporelles"} pcg2025_2901 = PCG{pcgId = 2901, pcgParent = Just 290, pcgSystem = PCGSystemBase, pcgDescription = "Frais d’établissement"} pcg2025_2903 = PCG{pcgId = 2903, pcgParent = Just 290, pcgSystem = PCGSystemBase, pcgDescription = "Frais de développement"} pcg2025_2905 = PCG{pcgId = 2905, pcgParent = Just 290, pcgSystem = PCGSystemBase, pcgDescription = "Marques, procédés, droits et valeurs similaires"} pcg2025_2906 = PCG{pcgId = 2906, pcgParent = Just 290, pcgSystem = PCGSystemBase, pcgDescription = "Droit au bail"} pcg2025_2907 = PCG{pcgId = 2907, pcgParent = Just 290, pcgSystem = PCGSystemBase, pcgDescription = "Fonds commercial"} pcg2025_2908 = PCG{pcgId = 2908, pcgParent = Just 290, pcgSystem = PCGSystemBase, pcgDescription = "Autres immobilisations incorporelles"} pcg2025_29081 = PCG{pcgId = 29081, pcgParent = Just 2908, pcgSystem = PCGSystemBase, pcgDescription = "Dépréciation du mali de fusion sur actifs incorporels"} pcg2025_291 = PCG{pcgId = 291, pcgParent = Just 29, pcgSystem = PCGSystemCondensed, pcgDescription = "Dépréciations des immobilisations corporelles"} pcg2025_2911 = PCG{pcgId = 2911, pcgParent = Just 291, pcgSystem = PCGSystemBase, pcgDescription = "Terrains"} pcg2025_2912 = PCG{pcgId = 2912, pcgParent = Just 291, pcgSystem = PCGSystemBase, pcgDescription = "Agencements et aménagements de terrains"} pcg2025_2913 = PCG{pcgId = 2913, pcgParent = Just 291, pcgSystem = PCGSystemBase, pcgDescription = "Constructions"} pcg2025_2914 = PCG{pcgId = 2914, pcgParent = Just 291, pcgSystem = PCGSystemBase, pcgDescription = "Constructions sur sol d'autrui"} pcg2025_2915 = PCG{pcgId = 2915, pcgParent = Just 291, pcgSystem = PCGSystemBase, pcgDescription = "Installations techniques, matériels et outillages industriels"} pcg2025_2918 = PCG{pcgId = 2918, pcgParent = Just 291, pcgSystem = PCGSystemBase, pcgDescription = "Autres immobilisations corporelles"} pcg2025_29187 = PCG{pcgId = 29187, pcgParent = Just 2918, pcgSystem = PCGSystemBase, pcgDescription = "Dépréciation du mali de fusion sur actifs corporels"} pcg2025_292 = PCG{pcgId = 292, pcgParent = Just 29, pcgSystem = PCGSystemBase, pcgDescription = "Dépréciations des immobilisations mises en concession"} pcg2025_293 = PCG{pcgId = 293, pcgParent = Just 29, pcgSystem = PCGSystemBase, pcgDescription = "Dépréciations des immobilisations en cours"} pcg2025_2931 = PCG{pcgId = 2931, pcgParent = Just 293, pcgSystem = PCGSystemBase, pcgDescription = "Immobilisations corporelles en cours"} pcg2025_2932 = PCG{pcgId = 2932, pcgParent = Just 293, pcgSystem = PCGSystemBase, pcgDescription = "Immobilisations incorporelles en cours"} pcg2025_296 = PCG{pcgId = 296, pcgParent = Just 29, pcgSystem = PCGSystemBase, pcgDescription = "Dépréciations des participations et créances rattachées à des participations"} pcg2025_2961 = PCG{pcgId = 2961, pcgParent = Just 296, pcgSystem = PCGSystemBase, pcgDescription = "Titres de participation"} pcg2025_2962 = PCG{pcgId = 2962, pcgParent = Just 296, pcgSystem = PCGSystemBase, pcgDescription = "Titres évalués par équivalence"} pcg2025_2966 = PCG{pcgId = 2966, pcgParent = Just 296, pcgSystem = PCGSystemBase, pcgDescription = "Autres formes de participation"} pcg2025_2967 = PCG{pcgId = 2967, pcgParent = Just 296, pcgSystem = PCGSystemBase, pcgDescription = "Créances rattachées à des participations (même ventilation que celle du compte 267)"} 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)"} pcg2025_297 = PCG{pcgId = 297, pcgParent = Just 29, pcgSystem = PCGSystemCondensed, pcgDescription = "Dépréciations des autres immobilisations financières"} 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)"} pcg2025_2972 = PCG{pcgId = 2972, pcgParent = Just 297, pcgSystem = PCGSystemBase, pcgDescription = "Titres immobilisés (droit de créance)"} pcg2025_2973 = PCG{pcgId = 2973, pcgParent = Just 297, pcgSystem = PCGSystemBase, pcgDescription = "Titres immobilisés de l'activité de portefeuille"} pcg2025_2974 = PCG{pcgId = 2974, pcgParent = Just 297, pcgSystem = PCGSystemBase, pcgDescription = "Prêts"} pcg2025_2975 = PCG{pcgId = 2975, pcgParent = Just 297, pcgSystem = PCGSystemBase, pcgDescription = "Dépôts et cautionnements versés"} pcg2025_2976 = PCG{pcgId = 2976, pcgParent = Just 297, pcgSystem = PCGSystemBase, pcgDescription = "Autres créances immobilisées"} pcg2025_3 = PCG{pcgId = 3, pcgParent = Just 0, pcgSystem = PCGSystemCondensed, pcgDescription = "COMPTES DE STOCKS ET EN-COURS"} pcg2025_31 = PCG{pcgId = 31, pcgParent = Just 3, pcgSystem = PCGSystemCondensed, pcgDescription = "Matières premières et fournitures"} pcg2025_32 = PCG{pcgId = 32, pcgParent = Just 3, pcgSystem = PCGSystemCondensed, pcgDescription = "Autres approvisionnements"} pcg2025_321 = PCG{pcgId = 321, pcgParent = Just 32, pcgSystem = PCGSystemBase, pcgDescription = "Matières consommables"} pcg2025_322 = PCG{pcgId = 322, pcgParent = Just 32, pcgSystem = PCGSystemBase, pcgDescription = "Fournitures consommables"} pcg2025_3221 = PCG{pcgId = 3221, pcgParent = Just 322, pcgSystem = PCGSystemDeveloped, pcgDescription = "Combustibles"} pcg2025_3222 = PCG{pcgId = 3222, pcgParent = Just 322, pcgSystem = PCGSystemDeveloped, pcgDescription = "Produits d'entretien"} pcg2025_3223 = PCG{pcgId = 3223, pcgParent = Just 322, pcgSystem = PCGSystemDeveloped, pcgDescription = "Fournitures d'atelier et d'usine"} pcg2025_3224 = PCG{pcgId = 3224, pcgParent = Just 322, pcgSystem = PCGSystemDeveloped, pcgDescription = "Fournitures de magasin"} pcg2025_3225 = PCG{pcgId = 3225, pcgParent = Just 322, pcgSystem = PCGSystemDeveloped, pcgDescription = "Fournitures de bureau"} pcg2025_326 = PCG{pcgId = 326, pcgParent = Just 32, pcgSystem = PCGSystemBase, pcgDescription = "Emballages"} pcg2025_3261 = PCG{pcgId = 3261, pcgParent = Just 326, pcgSystem = PCGSystemDeveloped, pcgDescription = "Emballages perdus"} pcg2025_3265 = PCG{pcgId = 3265, pcgParent = Just 326, pcgSystem = PCGSystemDeveloped, pcgDescription = "Emballages récupérables non identifiables"} pcg2025_3267 = PCG{pcgId = 3267, pcgParent = Just 326, pcgSystem = PCGSystemDeveloped, pcgDescription = "Emballages à usage mixte"} pcg2025_33 = PCG{pcgId = 33, pcgParent = Just 3, pcgSystem = PCGSystemCondensed, pcgDescription = "En-cours de production de biens"} pcg2025_331 = PCG{pcgId = 331, pcgParent = Just 33, pcgSystem = PCGSystemBase, pcgDescription = "Produits en cours"} pcg2025_335 = PCG{pcgId = 335, pcgParent = Just 33, pcgSystem = PCGSystemBase, pcgDescription = "Travaux en cours"} pcg2025_34 = PCG{pcgId = 34, pcgParent = Just 3, pcgSystem = PCGSystemCondensed, pcgDescription = "En-cours de production de services"} pcg2025_341 = PCG{pcgId = 341, pcgParent = Just 34, pcgSystem = PCGSystemBase, pcgDescription = "Études en cours"} pcg2025_345 = PCG{pcgId = 345, pcgParent = Just 34, pcgSystem = PCGSystemBase, pcgDescription = "Prestations de services en cours"} pcg2025_35 = PCG{pcgId = 35, pcgParent = Just 3, pcgSystem = PCGSystemCondensed, pcgDescription = "Stocks de produits"} pcg2025_351 = PCG{pcgId = 351, pcgParent = Just 35, pcgSystem = PCGSystemBase, pcgDescription = "Produits intermédiaires"} pcg2025_355 = PCG{pcgId = 355, pcgParent = Just 35, pcgSystem = PCGSystemBase, pcgDescription = "Produits finis"} pcg2025_358 = PCG{pcgId = 358, pcgParent = Just 35, pcgSystem = PCGSystemBase, pcgDescription = "Produits résiduels ou matières de récupération"} pcg2025_3581 = PCG{pcgId = 3581, pcgParent = Just 358, pcgSystem = PCGSystemDeveloped, pcgDescription = "Déchets"} pcg2025_3585 = PCG{pcgId = 3585, pcgParent = Just 358, pcgSystem = PCGSystemDeveloped, pcgDescription = "Rebuts"} pcg2025_3586 = PCG{pcgId = 3586, pcgParent = Just 358, pcgSystem = PCGSystemDeveloped, pcgDescription = "Matières de récupération"} pcg2025_36 = PCG{pcgId = 36, pcgParent = Just 3, pcgSystem = PCGSystemBase, pcgDescription = "(Compte à ouvrir, le cas échéant, sous l'intitulé « Stocks provenant d'immobilisations »)"} pcg2025_37 = PCG{pcgId = 37, pcgParent = Just 3, pcgSystem = PCGSystemCondensed, pcgDescription = "Stocks de marchandises"} 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)"} pcg2025_39 = PCG{pcgId = 39, pcgParent = Just 3, pcgSystem = PCGSystemBase, pcgDescription = "Dépréciations des stocks et en-cours"} pcg2025_391 = PCG{pcgId = 391, pcgParent = Just 39, pcgSystem = PCGSystemCondensed, pcgDescription = "Dépréciations des matières premières et fournitures"} pcg2025_392 = PCG{pcgId = 392, pcgParent = Just 39, pcgSystem = PCGSystemCondensed, pcgDescription = "Dépréciations des autres approvisionnements"} pcg2025_393 = PCG{pcgId = 393, pcgParent = Just 39, pcgSystem = PCGSystemCondensed, pcgDescription = "Dépréciations des en-cours de production de biens"} pcg2025_394 = PCG{pcgId = 394, pcgParent = Just 39, pcgSystem = PCGSystemCondensed, pcgDescription = "Dépréciations des en-cours de production de services"} pcg2025_395 = PCG{pcgId = 395, pcgParent = Just 39, pcgSystem = PCGSystemCondensed, pcgDescription = "Dépréciations des stocks de produits"} pcg2025_397 = PCG{pcgId = 397, pcgParent = Just 39, pcgSystem = PCGSystemCondensed, pcgDescription = "Dépréciations des stocks de marchandises"} pcg2025_4 = PCG{pcgId = 4, pcgParent = Just 0, pcgSystem = PCGSystemCondensed, pcgDescription = "COMPTES DE TIERS"} pcg2025_40 = PCG{pcgId = 40, pcgParent = Just 4, pcgSystem = PCGSystemBase, pcgDescription = "Fournisseurs et comptes rattachés"} pcg2025_401 = PCG{pcgId = 401, pcgParent = Just 40, pcgSystem = PCGSystemBase, pcgDescription = "Fournisseurs"} pcg2025_4011 = PCG{pcgId = 4011, pcgParent = Just 401, pcgSystem = PCGSystemDeveloped, pcgDescription = "Fournisseurs - Achats de biens et prestations de services"} pcg2025_4017 = PCG{pcgId = 4017, pcgParent = Just 401, pcgSystem = PCGSystemDeveloped, pcgDescription = "Fournisseurs - Retenues de garantie"} pcg2025_403 = PCG{pcgId = 403, pcgParent = Just 40, pcgSystem = PCGSystemBase, pcgDescription = "Fournisseurs - Effets à payer"} pcg2025_404 = PCG{pcgId = 404, pcgParent = Just 40, pcgSystem = PCGSystemBase, pcgDescription = "Fournisseurs d'immobilisations"} pcg2025_4041 = PCG{pcgId = 4041, pcgParent = Just 404, pcgSystem = PCGSystemDeveloped, pcgDescription = "Fournisseurs - Achats d'immobilisations"} pcg2025_4047 = PCG{pcgId = 4047, pcgParent = Just 404, pcgSystem = PCGSystemDeveloped, pcgDescription = "Fournisseurs d'immobilisations - Retenues de garantie"} pcg2025_405 = PCG{pcgId = 405, pcgParent = Just 40, pcgSystem = PCGSystemBase, pcgDescription = "Fournisseurs d'immobilisations - Effets à payer"} pcg2025_408 = PCG{pcgId = 408, pcgParent = Just 40, pcgSystem = PCGSystemBase, pcgDescription = "Fournisseurs - Factures non parvenues"} pcg2025_4081 = PCG{pcgId = 4081, pcgParent = Just 408, pcgSystem = PCGSystemDeveloped, pcgDescription = "Fournisseurs"} pcg2025_4084 = PCG{pcgId = 4084, pcgParent = Just 408, pcgSystem = PCGSystemDeveloped, pcgDescription = "Fournisseurs d'immobilisations"} pcg2025_4088 = PCG{pcgId = 4088, pcgParent = Just 408, pcgSystem = PCGSystemDeveloped, pcgDescription = "Fournisseurs - Intérêts courus"} pcg2025_409 = PCG{pcgId = 409, pcgParent = Just 40, pcgSystem = PCGSystemCondensed, pcgDescription = "Fournisseurs débiteurs"} pcg2025_4091 = PCG{pcgId = 4091, pcgParent = Just 409, pcgSystem = PCGSystemBase, pcgDescription = "Fournisseurs - Avances et acomptes versés sur commandes"} pcg2025_4096 = PCG{pcgId = 4096, pcgParent = Just 409, pcgSystem = PCGSystemBase, pcgDescription = "Fournisseurs - Créances pour emballages et matériel à rendre"} pcg2025_4097 = PCG{pcgId = 4097, pcgParent = Just 409, pcgSystem = PCGSystemBase, pcgDescription = "Fournisseurs - Autres avoirs"} pcg2025_40971 = PCG{pcgId = 40971, pcgParent = Just 4097, pcgSystem = PCGSystemDeveloped, pcgDescription = "Fournisseurs d'exploitation"} pcg2025_40974 = PCG{pcgId = 40974, pcgParent = Just 4097, pcgSystem = PCGSystemDeveloped, pcgDescription = "Fournisseurs d'immobilisations"} pcg2025_4098 = PCG{pcgId = 4098, pcgParent = Just 409, pcgSystem = PCGSystemBase, pcgDescription = "Rabais, remises, ristournes à obtenir et autres avoirs non encore reçus"} pcg2025_41 = PCG{pcgId = 41, pcgParent = Just 4, pcgSystem = PCGSystemBase, pcgDescription = "Clients et comptes rattachés"} pcg2025_411 = PCG{pcgId = 411, pcgParent = Just 41, pcgSystem = PCGSystemBase, pcgDescription = "Clients"} pcg2025_4111 = PCG{pcgId = 4111, pcgParent = Just 411, pcgSystem = PCGSystemDeveloped, pcgDescription = "Clients - Ventes de biens ou de prestations de services"} pcg2025_4117 = PCG{pcgId = 4117, pcgParent = Just 411, pcgSystem = PCGSystemDeveloped, pcgDescription = "Clients - Retenues de garantie"} pcg2025_413 = PCG{pcgId = 413, pcgParent = Just 41, pcgSystem = PCGSystemBase, pcgDescription = "Clients - Effets à recevoir"} pcg2025_416 = PCG{pcgId = 416, pcgParent = Just 41, pcgSystem = PCGSystemBase, pcgDescription = "Clients douteux ou litigieux"} pcg2025_418 = PCG{pcgId = 418, pcgParent = Just 41, pcgSystem = PCGSystemBase, pcgDescription = "Clients - Produits non encore facturés"} pcg2025_4181 = PCG{pcgId = 4181, pcgParent = Just 418, pcgSystem = PCGSystemDeveloped, pcgDescription = "Clients - Factures à établir"} pcg2025_4188 = PCG{pcgId = 4188, pcgParent = Just 418, pcgSystem = PCGSystemDeveloped, pcgDescription = "Clients - Intérêts courus"} pcg2025_419 = PCG{pcgId = 419, pcgParent = Just 41, pcgSystem = PCGSystemCondensed, pcgDescription = "Clients créditeurs"} pcg2025_4191 = PCG{pcgId = 4191, pcgParent = Just 419, pcgSystem = PCGSystemBase, pcgDescription = "Clients - Avances et acomptes reçus sur commandes"} pcg2025_4196 = PCG{pcgId = 4196, pcgParent = Just 419, pcgSystem = PCGSystemBase, pcgDescription = "Clients - Dettes sur emballages et matériels consignés"} pcg2025_4197 = PCG{pcgId = 4197, pcgParent = Just 419, pcgSystem = PCGSystemBase, pcgDescription = "Clients - Autres avoirs"} pcg2025_4198 = PCG{pcgId = 4198, pcgParent = Just 419, pcgSystem = PCGSystemBase, pcgDescription = "Rabais, remises, ristournes à accorder et autres avoirs à établir"} pcg2025_42 = PCG{pcgId = 42, pcgParent = Just 4, pcgSystem = PCGSystemBase, pcgDescription = "Personnel et comptes rattachés"} pcg2025_421 = PCG{pcgId = 421, pcgParent = Just 42, pcgSystem = PCGSystemCondensed, pcgDescription = "Personnel - Rémunérations dues"} pcg2025_422 = PCG{pcgId = 422, pcgParent = Just 42, pcgSystem = PCGSystemBase, pcgDescription = "Comité social et économique"} pcg2025_424 = PCG{pcgId = 424, pcgParent = Just 42, pcgSystem = PCGSystemBase, pcgDescription = "Participation des salariés aux résultats"} pcg2025_4246 = PCG{pcgId = 4246, pcgParent = Just 424, pcgSystem = PCGSystemDeveloped, pcgDescription = "Réserve spéciale"} pcg2025_4248 = PCG{pcgId = 4248, pcgParent = Just 424, pcgSystem = PCGSystemDeveloped, pcgDescription = "Comptes courants"} pcg2025_425 = PCG{pcgId = 425, pcgParent = Just 42, pcgSystem = PCGSystemBase, pcgDescription = "Personnel - Avances et acomptes et autres comptes débiteurs"} pcg2025_426 = PCG{pcgId = 426, pcgParent = Just 42, pcgSystem = PCGSystemBase, pcgDescription = "Personnel - Dépôts"} pcg2025_427 = PCG{pcgId = 427, pcgParent = Just 42, pcgSystem = PCGSystemBase, pcgDescription = "Personnel - Oppositions"} pcg2025_428 = PCG{pcgId = 428, pcgParent = Just 42, pcgSystem = PCGSystemCondensed, pcgDescription = "Personnel - Charges à payer"} pcg2025_4282 = PCG{pcgId = 4282, pcgParent = Just 428, pcgSystem = PCGSystemDeveloped, pcgDescription = "Dettes provisionnées pour congés à payer"} pcg2025_4284 = PCG{pcgId = 4284, pcgParent = Just 428, pcgSystem = PCGSystemDeveloped, pcgDescription = "Dettes provisionnées pour participation des salariés aux résultats"} pcg2025_4286 = PCG{pcgId = 4286, pcgParent = Just 428, pcgSystem = PCGSystemDeveloped, pcgDescription = "Autres charges à payer"} pcg2025_43 = PCG{pcgId = 43, pcgParent = Just 4, pcgSystem = PCGSystemCondensed, pcgDescription = "Sécurité sociale et autres organismes sociaux"} pcg2025_431 = PCG{pcgId = 431, pcgParent = Just 43, pcgSystem = PCGSystemBase, pcgDescription = "Sécurité sociale"} pcg2025_437 = PCG{pcgId = 437, pcgParent = Just 43, pcgSystem = PCGSystemBase, pcgDescription = "Autres organismes sociaux"} pcg2025_438 = PCG{pcgId = 438, pcgParent = Just 43, pcgSystem = PCGSystemBase, pcgDescription = "Organismes sociaux - Charges à payer"} pcg2025_4382 = PCG{pcgId = 4382, pcgParent = Just 438, pcgSystem = PCGSystemDeveloped, pcgDescription = "Charges sociales sur congés à payer"} pcg2025_4386 = PCG{pcgId = 4386, pcgParent = Just 438, pcgSystem = PCGSystemDeveloped, pcgDescription = "Autres charges à payer"} pcg2025_439 = PCG{pcgId = 439, pcgParent = Just 43, pcgSystem = PCGSystemBase, pcgDescription = "Organismes sociaux - Produits à recevoir"} pcg2025_44 = PCG{pcgId = 44, pcgParent = Just 4, pcgSystem = PCGSystemBase, pcgDescription = "État et autres collectivités publiques"} pcg2025_441 = PCG{pcgId = 441, pcgParent = Just 44, pcgSystem = PCGSystemBase, pcgDescription = "État - Subventions et aides à recevoir"} pcg2025_442 = PCG{pcgId = 442, pcgParent = Just 44, pcgSystem = PCGSystemBase, pcgDescription = "Contributions, impôts et taxes recouvrés pour le compte de l'État"} pcg2025_4421 = PCG{pcgId = 4421, pcgParent = Just 442, pcgSystem = PCGSystemBase, pcgDescription = "Prélèvements à la source (Impôt sur le revenu)"} pcg2025_4422 = PCG{pcgId = 4422, pcgParent = Just 442, pcgSystem = PCGSystemBase, pcgDescription = "Prélèvements forfaitaires non libératoires"} pcg2025_4423 = PCG{pcgId = 4423, pcgParent = Just 442, pcgSystem = PCGSystemBase, pcgDescription = "Retenues et prélèvements sur les distributions"} pcg2025_444 = PCG{pcgId = 444, pcgParent = Just 44, pcgSystem = PCGSystemCondensed, pcgDescription = "État - Impôts sur les bénéfices"} pcg2025_445 = PCG{pcgId = 445, pcgParent = Just 44, pcgSystem = PCGSystemCondensed, pcgDescription = "État - Taxes sur le chiffre d'affaires"} pcg2025_4452 = PCG{pcgId = 4452, pcgParent = Just 445, pcgSystem = PCGSystemBase, pcgDescription = "TVA due intracommunautaire"} pcg2025_4455 = PCG{pcgId = 4455, pcgParent = Just 445, pcgSystem = PCGSystemBase, pcgDescription = "Taxes sur le chiffre d'affaires à décaisser"} pcg2025_44551 = PCG{pcgId = 44551, pcgParent = Just 4455, pcgSystem = PCGSystemDeveloped, pcgDescription = "TVA à décaisser"} pcg2025_44558 = PCG{pcgId = 44558, pcgParent = Just 4455, pcgSystem = PCGSystemDeveloped, pcgDescription = "Taxes assimilées à la TVA"} pcg2025_4456 = PCG{pcgId = 4456, pcgParent = Just 445, pcgSystem = PCGSystemBase, pcgDescription = "Taxes sur le chiffre d'affaires déductibles"} pcg2025_44562 = PCG{pcgId = 44562, pcgParent = Just 4456, pcgSystem = PCGSystemDeveloped, pcgDescription = "TVA sur immobilisations"} pcg2025_44563 = PCG{pcgId = 44563, pcgParent = Just 4456, pcgSystem = PCGSystemDeveloped, pcgDescription = "TVA transférée par d'autres entités"} pcg2025_44566 = PCG{pcgId = 44566, pcgParent = Just 4456, pcgSystem = PCGSystemDeveloped, pcgDescription = "TVA sur autres biens et services"} pcg2025_44567 = PCG{pcgId = 44567, pcgParent = Just 4456, pcgSystem = PCGSystemDeveloped, pcgDescription = "Crédit de TVA à reporter"} pcg2025_44568 = PCG{pcgId = 44568, pcgParent = Just 4456, pcgSystem = PCGSystemDeveloped, pcgDescription = "Taxes assimilées à la TVA"} pcg2025_4457 = PCG{pcgId = 4457, pcgParent = Just 445, pcgSystem = PCGSystemBase, pcgDescription = "Taxes sur le chiffre d'affaires collectées"} pcg2025_44571 = PCG{pcgId = 44571, pcgParent = Just 4457, pcgSystem = PCGSystemDeveloped, pcgDescription = "TVA collectée"} pcg2025_44578 = PCG{pcgId = 44578, pcgParent = Just 4457, pcgSystem = PCGSystemDeveloped, pcgDescription = "Taxes assimilées à la TVA"} pcg2025_4458 = PCG{pcgId = 4458, pcgParent = Just 445, pcgSystem = PCGSystemBase, pcgDescription = "Taxes sur le chiffre d'affaires à régulariser ou en attente"} pcg2025_44581 = PCG{pcgId = 44581, pcgParent = Just 4458, pcgSystem = PCGSystemDeveloped, pcgDescription = "Acomptes - Régime simplifié d'imposition"} pcg2025_44583 = PCG{pcgId = 44583, pcgParent = Just 4458, pcgSystem = PCGSystemDeveloped, pcgDescription = "Remboursement de taxes sur le chiffre d'affaires demandé"} pcg2025_44584 = PCG{pcgId = 44584, pcgParent = Just 4458, pcgSystem = PCGSystemDeveloped, pcgDescription = "TVA récupérée d’avance"} pcg2025_44586 = PCG{pcgId = 44586, pcgParent = Just 4458, pcgSystem = PCGSystemDeveloped, pcgDescription = "Taxes sur le chiffre d’affaires sur factures non parvenues"} pcg2025_44587 = PCG{pcgId = 44587, pcgParent = Just 4458, pcgSystem = PCGSystemDeveloped, pcgDescription = "Taxes sur le chiffre d’affaires sur factures à établir"} pcg2025_446 = PCG{pcgId = 446, pcgParent = Just 44, pcgSystem = PCGSystemBase, pcgDescription = "Obligations cautionnées"} pcg2025_447 = PCG{pcgId = 447, pcgParent = Just 44, pcgSystem = PCGSystemCondensed, pcgDescription = "Autres impôts, taxes et versements assimilés"} pcg2025_448 = PCG{pcgId = 448, pcgParent = Just 44, pcgSystem = PCGSystemBase, pcgDescription = "État - Charges à payer et produits à recevoir"} pcg2025_4481 = PCG{pcgId = 4481, pcgParent = Just 448, pcgSystem = PCGSystemBase, pcgDescription = "État - Charges à Payer"} pcg2025_44811 = PCG{pcgId = 44811, pcgParent = Just 4481, pcgSystem = PCGSystemBase, pcgDescription = "Charges fiscales sur congés à payer"} pcg2025_44812 = PCG{pcgId = 44812, pcgParent = Just 4481, pcgSystem = PCGSystemBase, pcgDescription = "Charges à payer"} pcg2025_4482 = PCG{pcgId = 4482, pcgParent = Just 448, pcgSystem = PCGSystemDeveloped, pcgDescription = "État - Produits à recevoir"} pcg2025_449 = PCG{pcgId = 449, pcgParent = Just 44, pcgSystem = PCGSystemBase, pcgDescription = "Quotas d’émission à acquérir"} pcg2025_45 = PCG{pcgId = 45, pcgParent = Just 4, pcgSystem = PCGSystemCondensed, pcgDescription = "Groupe et associés"} pcg2025_451 = PCG{pcgId = 451, pcgParent = Just 45, pcgSystem = PCGSystemBase, pcgDescription = "Groupe"} pcg2025_455 = PCG{pcgId = 455, pcgParent = Just 45, pcgSystem = PCGSystemCondensed, pcgDescription = "Associés - Comptes courants"} pcg2025_4551 = PCG{pcgId = 4551, pcgParent = Just 455, pcgSystem = PCGSystemDeveloped, pcgDescription = "Principal"} pcg2025_4558 = PCG{pcgId = 4558, pcgParent = Just 455, pcgSystem = PCGSystemDeveloped, pcgDescription = "Intérêts courus"} pcg2025_456 = PCG{pcgId = 456, pcgParent = Just 45, pcgSystem = PCGSystemBase, pcgDescription = "Associés - Opérations sur le capital"} pcg2025_4561 = PCG{pcgId = 4561, pcgParent = Just 456, pcgSystem = PCGSystemDeveloped, pcgDescription = "Associés - Comptes d'apport en société"} pcg2025_45611 = PCG{pcgId = 45611, pcgParent = Just 4561, pcgSystem = PCGSystemDeveloped, pcgDescription = "Apports en nature"} pcg2025_45615 = PCG{pcgId = 45615, pcgParent = Just 4561, pcgSystem = PCGSystemDeveloped, pcgDescription = "Apports en numéraire"} pcg2025_4562 = PCG{pcgId = 4562, pcgParent = Just 456, pcgSystem = PCGSystemDeveloped, pcgDescription = "Apporteurs - Capital appelé, non versé"} pcg2025_45621 = PCG{pcgId = 45621, pcgParent = Just 4562, pcgSystem = PCGSystemDeveloped, pcgDescription = "Actionnaires - Capital souscrit et appelé, non versé"} pcg2025_45625 = PCG{pcgId = 45625, pcgParent = Just 4562, pcgSystem = PCGSystemDeveloped, pcgDescription = "Associés - Capital appelé, non versé"} pcg2025_4563 = PCG{pcgId = 4563, pcgParent = Just 456, pcgSystem = PCGSystemDeveloped, pcgDescription = "Associés - Versements reçus sur augmentation de capital"} pcg2025_4564 = PCG{pcgId = 4564, pcgParent = Just 456, pcgSystem = PCGSystemDeveloped, pcgDescription = "Associés - Versements anticipés"} pcg2025_4566 = PCG{pcgId = 4566, pcgParent = Just 456, pcgSystem = PCGSystemDeveloped, pcgDescription = "Actionnaires défaillants"} pcg2025_4567 = PCG{pcgId = 4567, pcgParent = Just 456, pcgSystem = PCGSystemDeveloped, pcgDescription = "Associés - Capital à rembourser"} pcg2025_457 = PCG{pcgId = 457, pcgParent = Just 45, pcgSystem = PCGSystemBase, pcgDescription = "Associés - Dividendes à payer"} pcg2025_458 = PCG{pcgId = 458, pcgParent = Just 45, pcgSystem = PCGSystemBase, pcgDescription = "Associés - Opérations faites en commun et en GIE"} pcg2025_4581 = PCG{pcgId = 4581, pcgParent = Just 458, pcgSystem = PCGSystemDeveloped, pcgDescription = "Opérations courantes"} pcg2025_4588 = PCG{pcgId = 4588, pcgParent = Just 458, pcgSystem = PCGSystemDeveloped, pcgDescription = "Intérêts courus"} pcg2025_46 = PCG{pcgId = 46, pcgParent = Just 4, pcgSystem = PCGSystemCondensed, pcgDescription = "Débiteurs divers et créditeurs divers"} pcg2025_462 = PCG{pcgId = 462, pcgParent = Just 46, pcgSystem = PCGSystemDeveloped, pcgDescription = "Créances sur cessions d'immobilisations"} pcg2025_464 = PCG{pcgId = 464, pcgParent = Just 46, pcgSystem = PCGSystemDeveloped, pcgDescription = "Dettes sur acquisitions de valeurs mobilières de placement"} pcg2025_465 = PCG{pcgId = 465, pcgParent = Just 46, pcgSystem = PCGSystemDeveloped, pcgDescription = "Créances sur cessions de valeurs mobilières de placement"} pcg2025_467 = PCG{pcgId = 467, pcgParent = Just 46, pcgSystem = PCGSystemDeveloped, pcgDescription = "Divers comptes débiteurs et produits à recevoir"} pcg2025_468 = PCG{pcgId = 468, pcgParent = Just 46, pcgSystem = PCGSystemDeveloped, pcgDescription = "Divers comptes créditeurs et charges à payer"} pcg2025_47 = PCG{pcgId = 47, pcgParent = Just 4, pcgSystem = PCGSystemCondensed, pcgDescription = "Comptes transitoires ou d'attente"} pcg2025_471 = PCG{pcgId = 471, pcgParent = Just 47, pcgSystem = PCGSystemBase, pcgDescription = "Comptes d'attente"} pcg2025_472 = PCG{pcgId = 472, pcgParent = Just 47, pcgSystem = PCGSystemBase, pcgDescription = "Comptes d'attente"} pcg2025_473 = PCG{pcgId = 473, pcgParent = Just 47, pcgSystem = PCGSystemBase, pcgDescription = "Comptes d'attente"} pcg2025_474 = PCG{pcgId = 474, pcgParent = Just 47, pcgSystem = PCGSystemBase, pcgDescription = "Différences d’évaluation – Actif"} pcg2025_4741 = PCG{pcgId = 4741, pcgParent = Just 474, pcgSystem = PCGSystemBase, pcgDescription = "Différences d'évaluation sur instruments financiers à terme - Actif"} pcg2025_4742 = PCG{pcgId = 4742, pcgParent = Just 474, pcgSystem = PCGSystemBase, pcgDescription = "Différences d'évaluation sur jetons détenus - Actif"} pcg2025_4746 = PCG{pcgId = 4746, pcgParent = Just 474, pcgSystem = PCGSystemDeveloped, pcgDescription = "Différences d’évaluation de jetons sur des passifs - Actif"} pcg2025_475 = PCG{pcgId = 475, pcgParent = Just 47, pcgSystem = PCGSystemBase, pcgDescription = "Différences d’évaluation – Passif"} pcg2025_4751 = PCG{pcgId = 4751, pcgParent = Just 475, pcgSystem = PCGSystemBase, pcgDescription = "Différences d'évaluation sur instruments financiers à terme - Passif"} pcg2025_4752 = PCG{pcgId = 4752, pcgParent = Just 475, pcgSystem = PCGSystemBase, pcgDescription = "Différences d'évaluation sur jetons détenus - Passif"} pcg2025_4756 = PCG{pcgId = 4756, pcgParent = Just 475, pcgSystem = PCGSystemBase, pcgDescription = "Différences d’évaluation de jetons sur des passifs - Passif"} pcg2025_476 = PCG{pcgId = 476, pcgParent = Just 47, pcgSystem = PCGSystemBase, pcgDescription = "Différence de conversion - Actif"} pcg2025_4761 = PCG{pcgId = 4761, pcgParent = Just 476, pcgSystem = PCGSystemDeveloped, pcgDescription = "Diminution des créances"} pcg2025_4762 = PCG{pcgId = 4762, pcgParent = Just 476, pcgSystem = PCGSystemDeveloped, pcgDescription = "Augmentation des dettes"} pcg2025_4768 = PCG{pcgId = 4768, pcgParent = Just 476, pcgSystem = PCGSystemDeveloped, pcgDescription = "Différences compensées par couverture de change"} pcg2025_477 = PCG{pcgId = 477, pcgParent = Just 47, pcgSystem = PCGSystemBase, pcgDescription = "Différences de conversion - Passif"} pcg2025_4771 = PCG{pcgId = 4771, pcgParent = Just 477, pcgSystem = PCGSystemDeveloped, pcgDescription = "Augmentation des créances"} pcg2025_4772 = PCG{pcgId = 4772, pcgParent = Just 477, pcgSystem = PCGSystemDeveloped, pcgDescription = "Diminution des dettes"} pcg2025_4778 = PCG{pcgId = 4778, pcgParent = Just 477, pcgSystem = PCGSystemDeveloped, pcgDescription = "Différences compensées par couverture de change"} pcg2025_478 = PCG{pcgId = 478, pcgParent = Just 47, pcgSystem = PCGSystemBase, pcgDescription = "Autres comptes transitoires"} pcg2025_4781 = PCG{pcgId = 4781, pcgParent = Just 478, pcgSystem = PCGSystemBase, pcgDescription = "Mali de fusion sur actif circulant"} pcg2025_48 = PCG{pcgId = 48, pcgParent = Just 4, pcgSystem = PCGSystemBase, pcgDescription = "Comptes de régularisation"} pcg2025_481 = PCG{pcgId = 481, pcgParent = Just 48, pcgSystem = PCGSystemCondensed, pcgDescription = "Frais d’émission des emprunts"} pcg2025_486 = PCG{pcgId = 486, pcgParent = Just 48, pcgSystem = PCGSystemCondensed, pcgDescription = "Charges constatées d'avance"} pcg2025_487 = PCG{pcgId = 487, pcgParent = Just 48, pcgSystem = PCGSystemCondensed, pcgDescription = "Produits constatés d'avance"} pcg2025_4871 = PCG{pcgId = 4871, pcgParent = Just 487, pcgSystem = PCGSystemBase, pcgDescription = "Produits constatés d’avance sur jetons émis"} pcg2025_488 = PCG{pcgId = 488, pcgParent = Just 48, pcgSystem = PCGSystemBase, pcgDescription = "Comptes de répartition périodique des charges et des produits"} pcg2025_4886 = PCG{pcgId = 4886, pcgParent = Just 488, pcgSystem = PCGSystemDeveloped, pcgDescription = "Charges"} pcg2025_4887 = PCG{pcgId = 4887, pcgParent = Just 488, pcgSystem = PCGSystemDeveloped, pcgDescription = "Produits"} pcg2025_49 = PCG{pcgId = 49, pcgParent = Just 4, pcgSystem = PCGSystemBase, pcgDescription = "Dépréciations des comptes de tiers"} pcg2025_491 = PCG{pcgId = 491, pcgParent = Just 49, pcgSystem = PCGSystemCondensed, pcgDescription = "Dépréciations des comptes de clients"} pcg2025_495 = PCG{pcgId = 495, pcgParent = Just 49, pcgSystem = PCGSystemBase, pcgDescription = "Dépréciations des comptes du groupe et des associés"} pcg2025_4951 = PCG{pcgId = 4951, pcgParent = Just 495, pcgSystem = PCGSystemBase, pcgDescription = "Comptes du groupe"} pcg2025_4955 = PCG{pcgId = 4955, pcgParent = Just 495, pcgSystem = PCGSystemBase, pcgDescription = "Comptes courants des associés"} pcg2025_4958 = PCG{pcgId = 4958, pcgParent = Just 495, pcgSystem = PCGSystemBase, pcgDescription = "Opérations faites en commun et en GIE"} pcg2025_496 = PCG{pcgId = 496, pcgParent = Just 49, pcgSystem = PCGSystemCondensed, pcgDescription = "Dépréciations des comptes de débiteurs divers"} pcg2025_4962 = PCG{pcgId = 4962, pcgParent = Just 496, pcgSystem = PCGSystemDeveloped, pcgDescription = "Créances sur cessions d'immobilisations"} pcg2025_4965 = PCG{pcgId = 4965, pcgParent = Just 496, pcgSystem = PCGSystemDeveloped, pcgDescription = "Créances sur cessions de valeurs mobilières de placement"} pcg2025_4967 = PCG{pcgId = 4967, pcgParent = Just 496, pcgSystem = PCGSystemDeveloped, pcgDescription = "Autres comptes débiteurs"} pcg2025_5 = PCG{pcgId = 5, pcgParent = Just 0, pcgSystem = PCGSystemCondensed, pcgDescription = "COMPTES FINANCIERS"} pcg2025_50 = PCG{pcgId = 50, pcgParent = Just 5, pcgSystem = PCGSystemCondensed, pcgDescription = "Valeurs mobilières de placement"} pcg2025_502 = PCG{pcgId = 502, pcgParent = Just 50, pcgSystem = PCGSystemBase, pcgDescription = "Actions propres"} pcg2025_5021 = PCG{pcgId = 5021, pcgParent = Just 502, pcgSystem = PCGSystemDeveloped, pcgDescription = "Actions destinées à être attribuées aux employés et affectées à des plans déterminés"} 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"} pcg2025_503 = PCG{pcgId = 503, pcgParent = Just 50, pcgSystem = PCGSystemBase, pcgDescription = "Actions"} pcg2025_5031 = PCG{pcgId = 5031, pcgParent = Just 503, pcgSystem = PCGSystemDeveloped, pcgDescription = "Titres cotés"} pcg2025_5035 = PCG{pcgId = 5035, pcgParent = Just 503, pcgSystem = PCGSystemDeveloped, pcgDescription = "Titres non cotés"} pcg2025_504 = PCG{pcgId = 504, pcgParent = Just 50, pcgSystem = PCGSystemBase, pcgDescription = "Autres titres conférant un droit de propriété"} pcg2025_505 = PCG{pcgId = 505, pcgParent = Just 50, pcgSystem = PCGSystemBase, pcgDescription = "Obligations et bons émis par la société et rachetés par elle"} pcg2025_506 = PCG{pcgId = 506, pcgParent = Just 50, pcgSystem = PCGSystemBase, pcgDescription = "Obligations"} pcg2025_5061 = PCG{pcgId = 5061, pcgParent = Just 506, pcgSystem = PCGSystemDeveloped, pcgDescription = "Titres cotés"} pcg2025_5065 = PCG{pcgId = 5065, pcgParent = Just 506, pcgSystem = PCGSystemDeveloped, pcgDescription = "Titres non cotés"} pcg2025_507 = PCG{pcgId = 507, pcgParent = Just 50, pcgSystem = PCGSystemBase, pcgDescription = "Bons du Trésor et bons de caisse à court terme"} pcg2025_508 = PCG{pcgId = 508, pcgParent = Just 50, pcgSystem = PCGSystemBase, pcgDescription = "Autres valeurs mobilières de placement et autres créances assimilées"} pcg2025_5081 = PCG{pcgId = 5081, pcgParent = Just 508, pcgSystem = PCGSystemDeveloped, pcgDescription = "Autres valeurs mobilières"} pcg2025_5082 = PCG{pcgId = 5082, pcgParent = Just 508, pcgSystem = PCGSystemDeveloped, pcgDescription = "Bons de souscription"} pcg2025_5088 = PCG{pcgId = 5088, pcgParent = Just 508, pcgSystem = PCGSystemDeveloped, pcgDescription = "Intérêts courus sur obligations, bons et valeurs assimilés"} pcg2025_509 = PCG{pcgId = 509, pcgParent = Just 50, pcgSystem = PCGSystemBase, pcgDescription = "Versements restant à effectuer sur valeurs mobilières de placement non libérées"} pcg2025_51 = PCG{pcgId = 51, pcgParent = Just 5, pcgSystem = PCGSystemCondensed, pcgDescription = "Banques, établissements financiers et assimilés"} pcg2025_511 = PCG{pcgId = 511, pcgParent = Just 51, pcgSystem = PCGSystemBase, pcgDescription = "Valeurs à l'encaissement"} pcg2025_5111 = PCG{pcgId = 5111, pcgParent = Just 511, pcgSystem = PCGSystemDeveloped, pcgDescription = "Coupons échus à l'encaissement"} pcg2025_5112 = PCG{pcgId = 5112, pcgParent = Just 511, pcgSystem = PCGSystemDeveloped, pcgDescription = "Chèques à encaisser"} pcg2025_5113 = PCG{pcgId = 5113, pcgParent = Just 511, pcgSystem = PCGSystemDeveloped, pcgDescription = "Effets à l'encaissement"} pcg2025_5114 = PCG{pcgId = 5114, pcgParent = Just 511, pcgSystem = PCGSystemDeveloped, pcgDescription = "Effets à l'escompte"} pcg2025_512 = PCG{pcgId = 512, pcgParent = Just 51, pcgSystem = PCGSystemBase, pcgDescription = "Banques"} pcg2025_5121 = PCG{pcgId = 5121, pcgParent = Just 512, pcgSystem = PCGSystemDeveloped, pcgDescription = "Comptes en euros"} pcg2025_5124 = PCG{pcgId = 5124, pcgParent = Just 512, pcgSystem = PCGSystemDeveloped, pcgDescription = "Comptes en devises"} pcg2025_517 = PCG{pcgId = 517, pcgParent = Just 51, pcgSystem = PCGSystemBase, pcgDescription = "Autres organismes financiers"} pcg2025_518 = PCG{pcgId = 518, pcgParent = Just 51, pcgSystem = PCGSystemBase, pcgDescription = "Intérêts courus"} pcg2025_5181 = PCG{pcgId = 5181, pcgParent = Just 518, pcgSystem = PCGSystemDeveloped, pcgDescription = "Intérêts courus à payer"} pcg2025_5188 = PCG{pcgId = 5188, pcgParent = Just 518, pcgSystem = PCGSystemDeveloped, pcgDescription = "Intérêts courus à recevoir"} pcg2025_519 = PCG{pcgId = 519, pcgParent = Just 51, pcgSystem = PCGSystemBase, pcgDescription = "Concours bancaires courants"} pcg2025_5191 = PCG{pcgId = 5191, pcgParent = Just 519, pcgSystem = PCGSystemDeveloped, pcgDescription = "Crédit de mobilisation de créances commerciales"} pcg2025_5193 = PCG{pcgId = 5193, pcgParent = Just 519, pcgSystem = PCGSystemDeveloped, pcgDescription = "Mobilisation de créances nées à l'étranger"} pcg2025_5198 = PCG{pcgId = 5198, pcgParent = Just 519, pcgSystem = PCGSystemDeveloped, pcgDescription = "Intérêts courus sur concours bancaires courants"} pcg2025_52 = PCG{pcgId = 52, pcgParent = Just 5, pcgSystem = PCGSystemBase, pcgDescription = "Instruments financiers à terme et jetons détenus"} pcg2025_521 = PCG{pcgId = 521, pcgParent = Just 52, pcgSystem = PCGSystemDeveloped, pcgDescription = "Instruments financiers à terme"} pcg2025_522 = PCG{pcgId = 522, pcgParent = Just 52, pcgSystem = PCGSystemDeveloped, pcgDescription = "Jetons détenus"} pcg2025_523 = PCG{pcgId = 523, pcgParent = Just 52, pcgSystem = PCGSystemDeveloped, pcgDescription = "Jetons auto-détenus"} pcg2025_524 = PCG{pcgId = 524, pcgParent = Just 52, pcgSystem = PCGSystemDeveloped, pcgDescription = "Jetons empruntés"} pcg2025_53 = PCG{pcgId = 53, pcgParent = Just 5, pcgSystem = PCGSystemCondensed, pcgDescription = "Caisse"} pcg2025_58 = PCG{pcgId = 58, pcgParent = Just 5, pcgSystem = PCGSystemCondensed, pcgDescription = "Virements internes"} pcg2025_59 = PCG{pcgId = 59, pcgParent = Just 5, pcgSystem = PCGSystemBase, pcgDescription = "Dépréciations des comptes financiers"} pcg2025_590 = PCG{pcgId = 590, pcgParent = Just 59, pcgSystem = PCGSystemCondensed, pcgDescription = "Dépréciations des valeurs mobilières de placement"} pcg2025_5903 = PCG{pcgId = 5903, pcgParent = Just 590, pcgSystem = PCGSystemBase, pcgDescription = "Actions"} pcg2025_5904 = PCG{pcgId = 5904, pcgParent = Just 590, pcgSystem = PCGSystemBase, pcgDescription = "Autres titres conférant un droit de propriété"} pcg2025_5906 = PCG{pcgId = 5906, pcgParent = Just 590, pcgSystem = PCGSystemBase, pcgDescription = "Obligations"} pcg2025_5908 = PCG{pcgId = 5908, pcgParent = Just 590, pcgSystem = PCGSystemBase, pcgDescription = "Autres valeurs mobilières de placement et créances assimilées"} pcg2025_6 = PCG{pcgId = 6, pcgParent = Just 0, pcgSystem = PCGSystemCondensed, pcgDescription = "COMPTES DE CHARGES"} pcg2025_60 = PCG{pcgId = 60, pcgParent = Just 6, pcgSystem = PCGSystemCondensed, pcgDescription = "Achats (sauf 603)"} pcg2025_601 = PCG{pcgId = 601, pcgParent = Just 60, pcgSystem = PCGSystemBase, pcgDescription = "Achats stockés - Matières premières et fournitures"} pcg2025_602 = PCG{pcgId = 602, pcgParent = Just 60, pcgSystem = PCGSystemBase, pcgDescription = "Achats stockés - Autres approvisionnements"} pcg2025_6021 = PCG{pcgId = 6021, pcgParent = Just 602, pcgSystem = PCGSystemBase, pcgDescription = "Matières consommables"} pcg2025_6022 = PCG{pcgId = 6022, pcgParent = Just 602, pcgSystem = PCGSystemBase, pcgDescription = "Fournitures consommables"} pcg2025_60221 = PCG{pcgId = 60221, pcgParent = Just 6022, pcgSystem = PCGSystemDeveloped, pcgDescription = "Combustibles"} pcg2025_60222 = PCG{pcgId = 60222, pcgParent = Just 6022, pcgSystem = PCGSystemDeveloped, pcgDescription = "Produits d'entretien"} pcg2025_60223 = PCG{pcgId = 60223, pcgParent = Just 6022, pcgSystem = PCGSystemDeveloped, pcgDescription = "Fournitures d'atelier et d'usine"} pcg2025_60224 = PCG{pcgId = 60224, pcgParent = Just 6022, pcgSystem = PCGSystemDeveloped, pcgDescription = "Fournitures de magasin"} pcg2025_60225 = PCG{pcgId = 60225, pcgParent = Just 6022, pcgSystem = PCGSystemDeveloped, pcgDescription = "Fourniture de bureau"} pcg2025_6026 = PCG{pcgId = 6026, pcgParent = Just 602, pcgSystem = PCGSystemBase, pcgDescription = "Emballages"} pcg2025_60261 = PCG{pcgId = 60261, pcgParent = Just 6026, pcgSystem = PCGSystemDeveloped, pcgDescription = "Emballages perdus"} pcg2025_60262 = PCG{pcgId = 60262, pcgParent = Just 6026, pcgSystem = PCGSystemBase, pcgDescription = "Malis sur emballage"} pcg2025_60265 = PCG{pcgId = 60265, pcgParent = Just 6026, pcgSystem = PCGSystemDeveloped, pcgDescription = "Emballages récupérables non identifiables"} pcg2025_60267 = PCG{pcgId = 60267, pcgParent = Just 6026, pcgSystem = PCGSystemDeveloped, pcgDescription = "Emballages à usage mixte"} pcg2025_604 = PCG{pcgId = 604, pcgParent = Just 60, pcgSystem = PCGSystemBase, pcgDescription = "Achats d'études et prestations de services"} pcg2025_605 = PCG{pcgId = 605, pcgParent = Just 60, pcgSystem = PCGSystemBase, pcgDescription = "Achats de matériel, équipements et travaux"} pcg2025_606 = PCG{pcgId = 606, pcgParent = Just 60, pcgSystem = PCGSystemBase, pcgDescription = "Achats non stockés de matière et fournitures"} pcg2025_6061 = PCG{pcgId = 6061, pcgParent = Just 606, pcgSystem = PCGSystemDeveloped, pcgDescription = "Fournitures non stockables (eau, énergie, etc.)"} pcg2025_6063 = PCG{pcgId = 6063, pcgParent = Just 606, pcgSystem = PCGSystemDeveloped, pcgDescription = "Fournitures d'entretien et de petit équipement"} pcg2025_6064 = PCG{pcgId = 6064, pcgParent = Just 606, pcgSystem = PCGSystemDeveloped, pcgDescription = "Fournitures administratives"} pcg2025_6068 = PCG{pcgId = 6068, pcgParent = Just 606, pcgSystem = PCGSystemDeveloped, pcgDescription = "Autres matières et fournitures"} pcg2025_607 = PCG{pcgId = 607, pcgParent = Just 60, pcgSystem = PCGSystemBase, pcgDescription = "Achats de marchandises"} pcg2025_608 = PCG{pcgId = 608, pcgParent = Just 60, pcgSystem = PCGSystemBase, pcgDescription = "(Compte réservé, le cas échéant, au regroupement des frais accessoires incorporés aux achats)"} 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)"} pcg2025_6098 = PCG{pcgId = 6098, pcgParent = Just 609, pcgSystem = PCGSystemDeveloped, pcgDescription = "Rabais, remises et ristournes non affectés"} pcg2025_603 = PCG{pcgId = 603, pcgParent = Just 60, pcgSystem = PCGSystemCondensed, pcgDescription = "Variation des stocks d'approvisionnements et de marchandises"} pcg2025_6031 = PCG{pcgId = 6031, pcgParent = Just 603, pcgSystem = PCGSystemBase, pcgDescription = "Variation des stocks de matières premières et fournitures"} pcg2025_6032 = PCG{pcgId = 6032, pcgParent = Just 603, pcgSystem = PCGSystemBase, pcgDescription = "Variation des stocks des autres approvisionnements"} pcg2025_6037 = PCG{pcgId = 6037, pcgParent = Just 603, pcgSystem = PCGSystemBase, pcgDescription = "Variation des stocks de marchandises"} -- Remark: the original document contains a dubious line here: -- 61/62 Autres charges externes pcg2025_61 = PCG{pcgId = 61, pcgParent = Just 6, pcgSystem = PCGSystemCondensed, pcgDescription = "Services extérieurs"} pcg2025_611 = PCG{pcgId = 611, pcgParent = Just 61, pcgSystem = PCGSystemBase, pcgDescription = "Sous-traitance générale"} pcg2025_612 = PCG{pcgId = 612, pcgParent = Just 61, pcgSystem = PCGSystemBase, pcgDescription = "Redevances de crédit-bail"} pcg2025_6122 = PCG{pcgId = 6122, pcgParent = Just 612, pcgSystem = PCGSystemBase, pcgDescription = "Crédit-bail mobilier"} pcg2025_6125 = PCG{pcgId = 6125, pcgParent = Just 612, pcgSystem = PCGSystemBase, pcgDescription = "Crédit-bail immobilier"} pcg2025_613 = PCG{pcgId = 613, pcgParent = Just 61, pcgSystem = PCGSystemBase, pcgDescription = "Locations"} pcg2025_6132 = PCG{pcgId = 6132, pcgParent = Just 613, pcgSystem = PCGSystemDeveloped, pcgDescription = "Locations immobilières"} pcg2025_6135 = PCG{pcgId = 6135, pcgParent = Just 613, pcgSystem = PCGSystemDeveloped, pcgDescription = "Locations mobilières"} pcg2025_614 = PCG{pcgId = 614, pcgParent = Just 61, pcgSystem = PCGSystemBase, pcgDescription = "Charges locatives et de copropriété"} pcg2025_615 = PCG{pcgId = 615, pcgParent = Just 61, pcgSystem = PCGSystemBase, pcgDescription = "Entretien et réparation"} pcg2025_6152 = PCG{pcgId = 6152, pcgParent = Just 615, pcgSystem = PCGSystemDeveloped, pcgDescription = "Entretien et réparation sur biens immobiliers"} pcg2025_6155 = PCG{pcgId = 6155, pcgParent = Just 615, pcgSystem = PCGSystemDeveloped, pcgDescription = "Entretien et réparation sur biens mobiliers"} pcg2025_6156 = PCG{pcgId = 6156, pcgParent = Just 615, pcgSystem = PCGSystemDeveloped, pcgDescription = "Maintenance"} pcg2025_616 = PCG{pcgId = 616, pcgParent = Just 61, pcgSystem = PCGSystemBase, pcgDescription = "Primes d'assurances"} pcg2025_6161 = PCG{pcgId = 6161, pcgParent = Just 616, pcgSystem = PCGSystemDeveloped, pcgDescription = "Multirisques"} pcg2025_6162 = PCG{pcgId = 6162, pcgParent = Just 616, pcgSystem = PCGSystemDeveloped, pcgDescription = "Assurance obligatoire dommage construction"} pcg2025_6163 = PCG{pcgId = 6163, pcgParent = Just 616, pcgSystem = PCGSystemDeveloped, pcgDescription = "Assurance - transport"} pcg2025_61636 = PCG{pcgId = 61636, pcgParent = Just 6163, pcgSystem = PCGSystemDeveloped, pcgDescription = "sur achats"} pcg2025_61637 = PCG{pcgId = 61637, pcgParent = Just 6163, pcgSystem = PCGSystemDeveloped, pcgDescription = "sur ventes"} pcg2025_61638 = PCG{pcgId = 61638, pcgParent = Just 6163, pcgSystem = PCGSystemDeveloped, pcgDescription = "sur autres biens"} pcg2025_6164 = PCG{pcgId = 6164, pcgParent = Just 616, pcgSystem = PCGSystemDeveloped, pcgDescription = "Risques d'exploitation"} pcg2025_6165 = PCG{pcgId = 6165, pcgParent = Just 616, pcgSystem = PCGSystemDeveloped, pcgDescription = "Insolvabilité clients"} pcg2025_617 = PCG{pcgId = 617, pcgParent = Just 61, pcgSystem = PCGSystemBase, pcgDescription = "Études et recherches"} pcg2025_618 = PCG{pcgId = 618, pcgParent = Just 61, pcgSystem = PCGSystemBase, pcgDescription = "Divers"} pcg2025_6181 = PCG{pcgId = 6181, pcgParent = Just 618, pcgSystem = PCGSystemDeveloped, pcgDescription = "Documentation générale"} pcg2025_6183 = PCG{pcgId = 6183, pcgParent = Just 618, pcgSystem = PCGSystemDeveloped, pcgDescription = "Documentation technique"} pcg2025_6185 = PCG{pcgId = 6185, pcgParent = Just 618, pcgSystem = PCGSystemDeveloped, pcgDescription = "Frais de colloques, séminaires, conférences"} pcg2025_619 = PCG{pcgId = 619, pcgParent = Just 61, pcgSystem = PCGSystemBase, pcgDescription = "Rabais, remises et ristournes obtenus sur services extérieurs"} pcg2025_62 = PCG{pcgId = 62, pcgParent = Just 6, pcgSystem = PCGSystemCondensed, pcgDescription = "Autres services extérieurs"} pcg2025_621 = PCG{pcgId = 621, pcgParent = Just 62, pcgSystem = PCGSystemBase, pcgDescription = "Personnel extérieur à l'entité"} pcg2025_6211 = PCG{pcgId = 6211, pcgParent = Just 621, pcgSystem = PCGSystemDeveloped, pcgDescription = "Personnel intérimaire"} pcg2025_6214 = PCG{pcgId = 6214, pcgParent = Just 621, pcgSystem = PCGSystemDeveloped, pcgDescription = "Personnel détaché ou prêté à l'entité"} pcg2025_622 = PCG{pcgId = 622, pcgParent = Just 62, pcgSystem = PCGSystemBase, pcgDescription = "Rémunérations d'intermédiaires et honoraires"} pcg2025_6221 = PCG{pcgId = 6221, pcgParent = Just 622, pcgSystem = PCGSystemDeveloped, pcgDescription = "Commissions et courtages sur achats"} pcg2025_6222 = PCG{pcgId = 6222, pcgParent = Just 622, pcgSystem = PCGSystemDeveloped, pcgDescription = "Commissions et courtages sur ventes"} pcg2025_6224 = PCG{pcgId = 6224, pcgParent = Just 622, pcgSystem = PCGSystemDeveloped, pcgDescription = "Rémunérations des transitaires"} pcg2025_6225 = PCG{pcgId = 6225, pcgParent = Just 622, pcgSystem = PCGSystemDeveloped, pcgDescription = "Rémunérations d'affacturage"} pcg2025_6226 = PCG{pcgId = 6226, pcgParent = Just 622, pcgSystem = PCGSystemDeveloped, pcgDescription = "Honoraires"} pcg2025_6227 = PCG{pcgId = 6227, pcgParent = Just 622, pcgSystem = PCGSystemDeveloped, pcgDescription = "Frais d'actes et de contentieux"} pcg2025_6228 = PCG{pcgId = 6228, pcgParent = Just 622, pcgSystem = PCGSystemDeveloped, pcgDescription = "Divers"} pcg2025_623 = PCG{pcgId = 623, pcgParent = Just 62, pcgSystem = PCGSystemBase, pcgDescription = "Publicité, publications, relations publiques"} pcg2025_6231 = PCG{pcgId = 6231, pcgParent = Just 623, pcgSystem = PCGSystemDeveloped, pcgDescription = "Annonces et insertions"} pcg2025_6232 = PCG{pcgId = 6232, pcgParent = Just 623, pcgSystem = PCGSystemDeveloped, pcgDescription = "Échantillons"} pcg2025_6233 = PCG{pcgId = 6233, pcgParent = Just 623, pcgSystem = PCGSystemDeveloped, pcgDescription = "Foires et expositions"} pcg2025_6234 = PCG{pcgId = 6234, pcgParent = Just 623, pcgSystem = PCGSystemDeveloped, pcgDescription = "Cadeaux à la clientèle"} pcg2025_6235 = PCG{pcgId = 6235, pcgParent = Just 623, pcgSystem = PCGSystemDeveloped, pcgDescription = "Primes"} pcg2025_6236 = PCG{pcgId = 6236, pcgParent = Just 623, pcgSystem = PCGSystemDeveloped, pcgDescription = "Catalogues et imprimés"} pcg2025_6237 = PCG{pcgId = 6237, pcgParent = Just 623, pcgSystem = PCGSystemDeveloped, pcgDescription = "Publications"} pcg2025_6238 = PCG{pcgId = 6238, pcgParent = Just 623, pcgSystem = PCGSystemDeveloped, pcgDescription = "Divers (pourboires, dons courants)"} pcg2025_624 = PCG{pcgId = 624, pcgParent = Just 62, pcgSystem = PCGSystemBase, pcgDescription = "Transports de biens et transports collectifs du personnel"} pcg2025_6241 = PCG{pcgId = 6241, pcgParent = Just 624, pcgSystem = PCGSystemDeveloped, pcgDescription = "Transports sur achats"} pcg2025_6242 = PCG{pcgId = 6242, pcgParent = Just 624, pcgSystem = PCGSystemDeveloped, pcgDescription = "Transports sur ventes"} pcg2025_6243 = PCG{pcgId = 6243, pcgParent = Just 624, pcgSystem = PCGSystemDeveloped, pcgDescription = "Transports entre établissements ou chantiers"} pcg2025_6244 = PCG{pcgId = 6244, pcgParent = Just 624, pcgSystem = PCGSystemDeveloped, pcgDescription = "Transports administratifs"} pcg2025_6247 = PCG{pcgId = 6247, pcgParent = Just 624, pcgSystem = PCGSystemDeveloped, pcgDescription = "Transports collectifs du personnel"} pcg2025_6248 = PCG{pcgId = 6248, pcgParent = Just 624, pcgSystem = PCGSystemDeveloped, pcgDescription = "Divers"} pcg2025_625 = PCG{pcgId = 625, pcgParent = Just 62, pcgSystem = PCGSystemBase, pcgDescription = "Déplacements, missions et réceptions"} pcg2025_6251 = PCG{pcgId = 6251, pcgParent = Just 625, pcgSystem = PCGSystemDeveloped, pcgDescription = "Voyages et déplacements"} pcg2025_6255 = PCG{pcgId = 6255, pcgParent = Just 625, pcgSystem = PCGSystemDeveloped, pcgDescription = "Frais de déménagement"} pcg2025_6256 = PCG{pcgId = 6256, pcgParent = Just 625, pcgSystem = PCGSystemDeveloped, pcgDescription = "Missions"} pcg2025_6257 = PCG{pcgId = 6257, pcgParent = Just 625, pcgSystem = PCGSystemDeveloped, pcgDescription = "Réceptions"} pcg2025_626 = PCG{pcgId = 626, pcgParent = Just 62, pcgSystem = PCGSystemBase, pcgDescription = "Frais postaux et de télécommunications"} pcg2025_627 = PCG{pcgId = 627, pcgParent = Just 62, pcgSystem = PCGSystemBase, pcgDescription = "Services bancaires et assimilés"} pcg2025_6271 = PCG{pcgId = 6271, pcgParent = Just 627, pcgSystem = PCGSystemDeveloped, pcgDescription = "Frais sur titres (achat, vente, garde)"} pcg2025_6272 = PCG{pcgId = 6272, pcgParent = Just 627, pcgSystem = PCGSystemDeveloped, pcgDescription = "Commissions et frais sur émission d'emprunts"} pcg2025_6275 = PCG{pcgId = 6275, pcgParent = Just 627, pcgSystem = PCGSystemDeveloped, pcgDescription = "Frais sur effets"} pcg2025_6276 = PCG{pcgId = 6276, pcgParent = Just 627, pcgSystem = PCGSystemDeveloped, pcgDescription = "Location de coffres"} pcg2025_6278 = PCG{pcgId = 6278, pcgParent = Just 627, pcgSystem = PCGSystemDeveloped, pcgDescription = "Autres frais et commissions sur prestations de services"} pcg2025_628 = PCG{pcgId = 628, pcgParent = Just 62, pcgSystem = PCGSystemBase, pcgDescription = "Divers"} pcg2025_6281 = PCG{pcgId = 6281, pcgParent = Just 628, pcgSystem = PCGSystemDeveloped, pcgDescription = "Concours divers (cotisations)"} pcg2025_6284 = PCG{pcgId = 6284, pcgParent = Just 628, pcgSystem = PCGSystemDeveloped, pcgDescription = "Frais de recrutement de personnel"} pcg2025_629 = PCG{pcgId = 629, pcgParent = Just 62, pcgSystem = PCGSystemBase, pcgDescription = "Rabais, remises et ristournes obtenus sur autres services extérieurs"} pcg2025_63 = PCG{pcgId = 63, pcgParent = Just 6, pcgSystem = PCGSystemCondensed, pcgDescription = "Impôts, taxes et versements assimilés"} pcg2025_631 = PCG{pcgId = 631, pcgParent = Just 63, pcgSystem = PCGSystemBase, pcgDescription = "Impôts, taxes et versements assimilés sur rémunérations (administrations des impôts)"} pcg2025_6311 = PCG{pcgId = 6311, pcgParent = Just 631, pcgSystem = PCGSystemDeveloped, pcgDescription = "Taxe sur les salaires"} pcg2025_6314 = PCG{pcgId = 6314, pcgParent = Just 631, pcgSystem = PCGSystemDeveloped, pcgDescription = "Cotisation pour défaut d'investissement obligatoire dans la construction"} pcg2025_6318 = PCG{pcgId = 6318, pcgParent = Just 631, pcgSystem = PCGSystemDeveloped, pcgDescription = "Autres"} pcg2025_633 = PCG{pcgId = 633, pcgParent = Just 63, pcgSystem = PCGSystemBase, pcgDescription = "Impôts, taxes et versements assimilés sur rémunérations (autres organismes)"} pcg2025_6331 = PCG{pcgId = 6331, pcgParent = Just 633, pcgSystem = PCGSystemDeveloped, pcgDescription = "Versement de transport"} pcg2025_6332 = PCG{pcgId = 6332, pcgParent = Just 633, pcgSystem = PCGSystemDeveloped, pcgDescription = "Allocations logement"} pcg2025_6333 = PCG{pcgId = 6333, pcgParent = Just 633, pcgSystem = PCGSystemDeveloped, pcgDescription = "Contribution unique des employeurs à la formation professionnelle"} pcg2025_6334 = PCG{pcgId = 6334, pcgParent = Just 633, pcgSystem = PCGSystemDeveloped, pcgDescription = "Participation des employeurs à l'effort de construction"} pcg2025_6335 = PCG{pcgId = 6335, pcgParent = Just 633, pcgSystem = PCGSystemDeveloped, pcgDescription = "Versements libératoires ouvrant droit à l'exonération de la taxe d'apprentissage"} pcg2025_6338 = PCG{pcgId = 6338, pcgParent = Just 633, pcgSystem = PCGSystemDeveloped, pcgDescription = "Autres"} pcg2025_635 = PCG{pcgId = 635, pcgParent = Just 63, pcgSystem = PCGSystemBase, pcgDescription = "Autres impôts, taxes et versements assimilés (administrations des impôts)"} pcg2025_6351 = PCG{pcgId = 6351, pcgParent = Just 635, pcgSystem = PCGSystemDeveloped, pcgDescription = "Impôts directs (sauf impôts sur les bénéfices)"} pcg2025_63511 = PCG{pcgId = 63511, pcgParent = Just 6351, pcgSystem = PCGSystemDeveloped, pcgDescription = "Contribution économique territoriale"} pcg2025_63512 = PCG{pcgId = 63512, pcgParent = Just 6351, pcgSystem = PCGSystemDeveloped, pcgDescription = "Taxes foncières"} pcg2025_63513 = PCG{pcgId = 63513, pcgParent = Just 6351, pcgSystem = PCGSystemDeveloped, pcgDescription = "Autres impôts locaux"} pcg2025_63514 = PCG{pcgId = 63514, pcgParent = Just 6351, pcgSystem = PCGSystemDeveloped, pcgDescription = "Taxe sur les véhicules des sociétés"} pcg2025_6352 = PCG{pcgId = 6352, pcgParent = Just 635, pcgSystem = PCGSystemDeveloped, pcgDescription = "Taxe sur le chiffre d'affaires non récupérables"} pcg2025_6353 = PCG{pcgId = 6353, pcgParent = Just 635, pcgSystem = PCGSystemDeveloped, pcgDescription = "Impôts indirects"} pcg2025_6354 = PCG{pcgId = 6354, pcgParent = Just 635, pcgSystem = PCGSystemDeveloped, pcgDescription = "Droits d'enregistrement et de timbre"} pcg2025_63541 = PCG{pcgId = 63541, pcgParent = Just 6354, pcgSystem = PCGSystemDeveloped, pcgDescription = "Droits de mutation"} pcg2025_6358 = PCG{pcgId = 6358, pcgParent = Just 635, pcgSystem = PCGSystemBase, pcgDescription = "Autres droits"} pcg2025_637 = PCG{pcgId = 637, pcgParent = Just 63, pcgSystem = PCGSystemBase, pcgDescription = "Autres impôts, taxes et versements assimilés (autres organismes)"} pcg2025_6371 = PCG{pcgId = 6371, pcgParent = Just 637, pcgSystem = PCGSystemDeveloped, pcgDescription = "Contribution sociale de solidarité à la charge des sociétés"} pcg2025_6372 = PCG{pcgId = 6372, pcgParent = Just 637, pcgSystem = PCGSystemDeveloped, pcgDescription = "Taxes perçues par les organismes publics internationaux"} pcg2025_6374 = PCG{pcgId = 6374, pcgParent = Just 637, pcgSystem = PCGSystemDeveloped, pcgDescription = "Impôts et taxes exigibles à l'étranger"} pcg2025_6378 = PCG{pcgId = 6378, pcgParent = Just 637, pcgSystem = PCGSystemDeveloped, pcgDescription = "Taxes diverses"} pcg2025_638 = PCG{pcgId = 638, pcgParent = Just 63, pcgSystem = PCGSystemBase, pcgDescription = "Rappel d’impôts (autres qu’impôts sur les bénéfices)"} pcg2025_64 = PCG{pcgId = 64, pcgParent = Just 6, pcgSystem = PCGSystemBase, pcgDescription = "Charges de personnel"} pcg2025_641 = PCG{pcgId = 641, pcgParent = Just 64, pcgSystem = PCGSystemCondensed, pcgDescription = "Rémunérations du personnel"} pcg2025_6411 = PCG{pcgId = 6411, pcgParent = Just 641, pcgSystem = PCGSystemDeveloped, pcgDescription = "Salaires, appointements"} pcg2025_6412 = PCG{pcgId = 6412, pcgParent = Just 641, pcgSystem = PCGSystemDeveloped, pcgDescription = "Congés payés"} pcg2025_6413 = PCG{pcgId = 6413, pcgParent = Just 641, pcgSystem = PCGSystemDeveloped, pcgDescription = "Primes et gratifications"} pcg2025_6414 = PCG{pcgId = 6414, pcgParent = Just 641, pcgSystem = PCGSystemDeveloped, pcgDescription = "Indemnités et avantages divers"} pcg2025_6415 = PCG{pcgId = 6415, pcgParent = Just 641, pcgSystem = PCGSystemDeveloped, pcgDescription = "Supplément familial"} pcg2025_644 = PCG{pcgId = 644, pcgParent = Just 64, pcgSystem = PCGSystemCondensed, pcgDescription = "Rémunération du travail de l'exploitant"} pcg2025_645 = PCG{pcgId = 645, pcgParent = Just 64, pcgSystem = PCGSystemCondensed, pcgDescription = "Cotisations de sécurité sociale et de prévoyance"} pcg2025_6451 = PCG{pcgId = 6451, pcgParent = Just 645, pcgSystem = PCGSystemDeveloped, pcgDescription = "Cotisations à l'Urssaf"} pcg2025_6452 = PCG{pcgId = 6452, pcgParent = Just 645, pcgSystem = PCGSystemDeveloped, pcgDescription = "Cotisations aux mutuelles"} pcg2025_6453 = PCG{pcgId = 6453, pcgParent = Just 645, pcgSystem = PCGSystemDeveloped, pcgDescription = "Cotisations aux caisses de retraites"} pcg2025_6454 = PCG{pcgId = 6454, pcgParent = Just 645, pcgSystem = PCGSystemDeveloped, pcgDescription = "Cotisations à Pôle emploi"} pcg2025_6458 = PCG{pcgId = 6458, pcgParent = Just 645, pcgSystem = PCGSystemDeveloped, pcgDescription = "Cotisations aux autres organismes sociaux"} pcg2025_646 = PCG{pcgId = 646, pcgParent = Just 64, pcgSystem = PCGSystemCondensed, pcgDescription = "Cotisations sociales personnelles de l'exploitant"} pcg2025_647 = PCG{pcgId = 647, pcgParent = Just 64, pcgSystem = PCGSystemBase, pcgDescription = "Autres cotisations sociales"} pcg2025_6471 = PCG{pcgId = 6471, pcgParent = Just 647, pcgSystem = PCGSystemDeveloped, pcgDescription = "Prestations directes"} pcg2025_6472 = PCG{pcgId = 6472, pcgParent = Just 647, pcgSystem = PCGSystemDeveloped, pcgDescription = "Versements au comité social et économique"} pcg2025_6474 = PCG{pcgId = 6474, pcgParent = Just 647, pcgSystem = PCGSystemDeveloped, pcgDescription = "Versements aux autres œuvres sociales"} pcg2025_6475 = PCG{pcgId = 6475, pcgParent = Just 647, pcgSystem = PCGSystemDeveloped, pcgDescription = "Médecine du travail, pharmacie"} pcg2025_648 = PCG{pcgId = 648, pcgParent = Just 64, pcgSystem = PCGSystemBase, pcgDescription = "Autres charges de personnel"} pcg2025_649 = PCG{pcgId = 649, pcgParent = Just 64, pcgSystem = PCGSystemBase, pcgDescription = "Remboursements de charges de personnel"} pcg2025_65 = PCG{pcgId = 65, pcgParent = Just 6, pcgSystem = PCGSystemCondensed, pcgDescription = "Autres charges de gestion courante"} pcg2025_651 = PCG{pcgId = 651, pcgParent = Just 65, pcgSystem = PCGSystemBase, pcgDescription = "Redevances pour concessions, brevets, licences, marques, procédés, solutions informatiques, droits et valeurs similaires"} pcg2025_6511 = PCG{pcgId = 6511, pcgParent = Just 651, pcgSystem = PCGSystemDeveloped, pcgDescription = "Redevances pour concessions, brevets, licences, marques, procédés, solutions informatiques"} pcg2025_6516 = PCG{pcgId = 6516, pcgParent = Just 651, pcgSystem = PCGSystemDeveloped, pcgDescription = "Droits d'auteur et de reproduction"} pcg2025_6518 = PCG{pcgId = 6518, pcgParent = Just 651, pcgSystem = PCGSystemDeveloped, pcgDescription = "Autres droits et valeurs similaires"} pcg2025_653 = PCG{pcgId = 653, pcgParent = Just 65, pcgSystem = PCGSystemBase, pcgDescription = "Rémunérations de l’activité des administrateurs et des gérants"} pcg2025_654 = PCG{pcgId = 654, pcgParent = Just 65, pcgSystem = PCGSystemBase, pcgDescription = "Pertes sur créances irrécouvrables"} pcg2025_6541 = PCG{pcgId = 6541, pcgParent = Just 654, pcgSystem = PCGSystemDeveloped, pcgDescription = "Créances de l'exercice"} pcg2025_6544 = PCG{pcgId = 6544, pcgParent = Just 654, pcgSystem = PCGSystemDeveloped, pcgDescription = "Créances des exercices antérieurs"} pcg2025_655 = PCG{pcgId = 655, pcgParent = Just 65, pcgSystem = PCGSystemBase, pcgDescription = "Quote-part de résultat sur opérations faites en commun"} pcg2025_6551 = PCG{pcgId = 6551, pcgParent = Just 655, pcgSystem = PCGSystemDeveloped, pcgDescription = "Quote-part de bénéfice transférée - comptabilité du gérant"} pcg2025_6555 = PCG{pcgId = 6555, pcgParent = Just 655, pcgSystem = PCGSystemDeveloped, pcgDescription = "Quote-part de perte supportée - comptabilité des associés non gérants"} pcg2025_656 = PCG{pcgId = 656, pcgParent = Just 65, pcgSystem = PCGSystemBase, pcgDescription = "Pertes de change sur créances et dettes commerciales"} pcg2025_657 = PCG{pcgId = 657, pcgParent = Just 65, pcgSystem = PCGSystemBase, pcgDescription = "Valeurs comptables des immobilisations incorporelles et corporelles cédées"} pcg2025_658 = PCG{pcgId = 658, pcgParent = Just 65, pcgSystem = PCGSystemBase, pcgDescription = "Pénalités et autres charges"} pcg2025_6581 = PCG{pcgId = 6581, pcgParent = Just 658, pcgSystem = PCGSystemBase, pcgDescription = "Pénalités sur marchés (et dédits payés sur achats et ventes)"} pcg2025_6582 = PCG{pcgId = 6582, pcgParent = Just 658, pcgSystem = PCGSystemBase, pcgDescription = "Pénalités, amendes fiscales et pénales"} pcg2025_6583 = PCG{pcgId = 6583, pcgParent = Just 658, pcgSystem = PCGSystemBase, pcgDescription = "Malis provenant de clauses d’indexation"} pcg2025_6584 = PCG{pcgId = 6584, pcgParent = Just 658, pcgSystem = PCGSystemBase, pcgDescription = "Lots"} pcg2025_6588 = PCG{pcgId = 6588, pcgParent = Just 658, pcgSystem = PCGSystemBase, pcgDescription = "Opérations de constitution ou liquidation des fiducies"} pcg2025_66 = PCG{pcgId = 66, pcgParent = Just 6, pcgSystem = PCGSystemCondensed, pcgDescription = "Charges financières"} pcg2025_661 = PCG{pcgId = 661, pcgParent = Just 66, pcgSystem = PCGSystemBase, pcgDescription = "Charges d'intérêts"} pcg2025_6611 = PCG{pcgId = 6611, pcgParent = Just 661, pcgSystem = PCGSystemDeveloped, pcgDescription = "Intérêts des emprunts et dettes"} pcg2025_66116 = PCG{pcgId = 66116, pcgParent = Just 6611, pcgSystem = PCGSystemDeveloped, pcgDescription = "Intérêts des emprunts et dettes assimilées"} pcg2025_66117 = PCG{pcgId = 66117, pcgParent = Just 6611, pcgSystem = PCGSystemDeveloped, pcgDescription = "Intérêts des dettes rattachées à des participations"} pcg2025_6612 = PCG{pcgId = 6612, pcgParent = Just 661, pcgSystem = PCGSystemDeveloped, pcgDescription = "Charges de la fiducie, résultat de la période"} pcg2025_6615 = PCG{pcgId = 6615, pcgParent = Just 661, pcgSystem = PCGSystemDeveloped, pcgDescription = "Intérêts des comptes courants et des dépôts créditeurs"} pcg2025_6616 = PCG{pcgId = 6616, pcgParent = Just 661, pcgSystem = PCGSystemDeveloped, pcgDescription = "Intérêts bancaires et sur opérations de financement (escompte…)"} pcg2025_6617 = PCG{pcgId = 6617, pcgParent = Just 661, pcgSystem = PCGSystemDeveloped, pcgDescription = "Intérêts des obligations cautionnées"} pcg2025_6618 = PCG{pcgId = 6618, pcgParent = Just 661, pcgSystem = PCGSystemDeveloped, pcgDescription = "Intérêts des autres dettes"} pcg2025_66181 = PCG{pcgId = 66181, pcgParent = Just 6618, pcgSystem = PCGSystemDeveloped, pcgDescription = "Intérêts des dettes commerciales"} pcg2025_66188 = PCG{pcgId = 66188, pcgParent = Just 6618, pcgSystem = PCGSystemDeveloped, pcgDescription = "Intérêts des dettes diverses"} pcg2025_664 = PCG{pcgId = 664, pcgParent = Just 66, pcgSystem = PCGSystemBase, pcgDescription = "Pertes sur créances liées à des participations"} pcg2025_665 = PCG{pcgId = 665, pcgParent = Just 66, pcgSystem = PCGSystemBase, pcgDescription = "Escomptes accordés"} pcg2025_666 = PCG{pcgId = 666, pcgParent = Just 66, pcgSystem = PCGSystemBase, pcgDescription = "Pertes de change financières"} pcg2025_667 = PCG{pcgId = 667, pcgParent = Just 66, pcgSystem = PCGSystemBase, pcgDescription = "Charges sur cession d’éléments financiers"} pcg2025_6671 = PCG{pcgId = 6671, pcgParent = Just 667, pcgSystem = PCGSystemBase, pcgDescription = "Valeurs comptables des immobilisations financières cédées"} pcg2025_6672 = PCG{pcgId = 6672, pcgParent = Just 667, pcgSystem = PCGSystemBase, pcgDescription = "Charges nettes sur cessions de titres immobilisés de l’activité de portefeuille"} pcg2025_6673 = PCG{pcgId = 6673, pcgParent = Just 667, pcgSystem = PCGSystemBase, pcgDescription = "Charges nettes sur cessions de valeurs mobilières de placement"} pcg2025_6674 = PCG{pcgId = 6674, pcgParent = Just 667, pcgSystem = PCGSystemBase, pcgDescription = "Charges nettes sur cessions de jetons"} pcg2025_668 = PCG{pcgId = 668, pcgParent = Just 66, pcgSystem = PCGSystemBase, pcgDescription = "Autres charges financières"} 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"} pcg2025_67 = PCG{pcgId = 67, pcgParent = Just 6, pcgSystem = PCGSystemCondensed, pcgDescription = "Charges exceptionnelles"} 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)"} pcg2025_678 = PCG{pcgId = 678, pcgParent = Just 67, pcgSystem = PCGSystemBase, pcgDescription = "Autres charges exceptionnelles"} pcg2025_68 = PCG{pcgId = 68, pcgParent = Just 6, pcgSystem = PCGSystemBase, pcgDescription = "Dotations aux amortissements, aux dépréciations et aux provisions"} 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)"} pcg2025_6811 = PCG{pcgId = 6811, pcgParent = Just 681, pcgSystem = PCGSystemBase, pcgDescription = "Dotations aux amortissements sur immobilisations incorporelles et corporelles"} pcg2025_68111 = PCG{pcgId = 68111, pcgParent = Just 6811, pcgSystem = PCGSystemDeveloped, pcgDescription = "Immobilisations incorporelles et frais d’établissement"} pcg2025_68112 = PCG{pcgId = 68112, pcgParent = Just 6811, pcgSystem = PCGSystemDeveloped, pcgDescription = "Immobilisations corporelles"} pcg2025_6815 = PCG{pcgId = 6815, pcgParent = Just 681, pcgSystem = PCGSystemBase, pcgDescription = "Dotations aux provisions d'exploitation"} pcg2025_6816 = PCG{pcgId = 6816, pcgParent = Just 681, pcgSystem = PCGSystemBase, pcgDescription = "Dotations pour dépréciations des immobilisations incorporelles et corporelles"} pcg2025_68161 = PCG{pcgId = 68161, pcgParent = Just 6816, pcgSystem = PCGSystemDeveloped, pcgDescription = "Immobilisations incorporelles"} pcg2025_68162 = PCG{pcgId = 68162, pcgParent = Just 6816, pcgSystem = PCGSystemDeveloped, pcgDescription = "Immobilisations corporelles"} pcg2025_6817 = PCG{pcgId = 6817, pcgParent = Just 681, pcgSystem = PCGSystemBase, pcgDescription = "Dotations pour dépréciations des actifs circulants"} pcg2025_68173 = PCG{pcgId = 68173, pcgParent = Just 6817, pcgSystem = PCGSystemDeveloped, pcgDescription = "Stocks et en-cours"} pcg2025_68174 = PCG{pcgId = 68174, pcgParent = Just 6817, pcgSystem = PCGSystemDeveloped, pcgDescription = "Créances"} 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)"} pcg2025_6861 = PCG{pcgId = 6861, pcgParent = Just 686, pcgSystem = PCGSystemBase, pcgDescription = "Dotations aux amortissements des primes de remboursement des emprunts"} pcg2025_6862 = PCG{pcgId = 6862, pcgParent = Just 686, pcgSystem = PCGSystemBase, pcgDescription = "Dotations aux amortissements des frais d'émission des emprunts"} pcg2025_6865 = PCG{pcgId = 6865, pcgParent = Just 686, pcgSystem = PCGSystemBase, pcgDescription = "Dotations aux provisions financières"} pcg2025_6866 = PCG{pcgId = 6866, pcgParent = Just 686, pcgSystem = PCGSystemBase, pcgDescription = "Dotations pour dépréciation des éléments financiers"} pcg2025_68662 = PCG{pcgId = 68662, pcgParent = Just 6866, pcgSystem = PCGSystemDeveloped, pcgDescription = "Immobilisations financières"} pcg2025_68665 = PCG{pcgId = 68665, pcgParent = Just 6866, pcgSystem = PCGSystemDeveloped, pcgDescription = "Valeurs mobilières de placement"} 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)"} pcg2025_6871 = PCG{pcgId = 6871, pcgParent = Just 687, pcgSystem = PCGSystemBase, pcgDescription = "Dotations aux amortissements exceptionnels des immobilisations"} pcg2025_6872 = PCG{pcgId = 6872, pcgParent = Just 687, pcgSystem = PCGSystemBase, pcgDescription = "Dotations aux provisions réglementées (immobilisations)"} pcg2025_68725 = PCG{pcgId = 68725, pcgParent = Just 6872, pcgSystem = PCGSystemDeveloped, pcgDescription = "Amortissements dérogatoires"} pcg2025_6873 = PCG{pcgId = 6873, pcgParent = Just 687, pcgSystem = PCGSystemBase, pcgDescription = "Dotations aux provisions réglementées (stocks)"} pcg2025_6874 = PCG{pcgId = 6874, pcgParent = Just 687, pcgSystem = PCGSystemBase, pcgDescription = "Dotations aux autres provisions réglementées"} pcg2025_6875 = PCG{pcgId = 6875, pcgParent = Just 687, pcgSystem = PCGSystemBase, pcgDescription = "Dotations aux provisions exceptionnelles"} pcg2025_6876 = PCG{pcgId = 6876, pcgParent = Just 687, pcgSystem = PCGSystemBase, pcgDescription = "Dotations pour dépréciations exceptionnelles"} pcg2025_69 = PCG{pcgId = 69, pcgParent = Just 6, pcgSystem = PCGSystemBase, pcgDescription = "Participation des salariés - Impôts sur les bénéfices et assimilés"} pcg2025_691 = PCG{pcgId = 691, pcgParent = Just 69, pcgSystem = PCGSystemCondensed, pcgDescription = "Participation des salariés aux résultats"} pcg2025_695 = PCG{pcgId = 695, pcgParent = Just 69, pcgSystem = PCGSystemCondensed, pcgDescription = "Impôts sur les bénéfices"} pcg2025_6951 = PCG{pcgId = 6951, pcgParent = Just 695, pcgSystem = PCGSystemDeveloped, pcgDescription = "Impôts dus en France"} pcg2025_6952 = PCG{pcgId = 6952, pcgParent = Just 695, pcgSystem = PCGSystemDeveloped, pcgDescription = "Contribution additionnelle à l'impôt sur les bénéfices"} pcg2025_6954 = PCG{pcgId = 6954, pcgParent = Just 695, pcgSystem = PCGSystemDeveloped, pcgDescription = "Impôts dus à l'étranger"} pcg2025_696 = PCG{pcgId = 696, pcgParent = Just 69, pcgSystem = PCGSystemBase, pcgDescription = "Suppléments d'impôt sur les sociétés liés aux distributions"} pcg2025_698 = PCG{pcgId = 698, pcgParent = Just 69, pcgSystem = PCGSystemBase, pcgDescription = "Intégration fiscale"} pcg2025_6981 = PCG{pcgId = 6981, pcgParent = Just 698, pcgSystem = PCGSystemBase, pcgDescription = "Intégration fiscale - Charges"} pcg2025_6989 = PCG{pcgId = 6989, pcgParent = Just 698, pcgSystem = PCGSystemBase, pcgDescription = "Intégration fiscale - Produits"} pcg2025_699 = PCG{pcgId = 699, pcgParent = Just 69, pcgSystem = PCGSystemCondensed, pcgDescription = "Produits - Reports en arrière des déficits"} pcg2025_7 = PCG{pcgId = 7, pcgParent = Just 0, pcgSystem = PCGSystemCondensed, pcgDescription = "COMPTES DE PRODUITS"} pcg2025_70 = PCG{pcgId = 70, pcgParent = Just 7, pcgSystem = PCGSystemBase, pcgDescription = "Ventes de produits fabriqués, prestations de services, marchandises"} pcg2025_701 = PCG{pcgId = 701, pcgParent = Just 70, pcgSystem = PCGSystemCondensed, pcgDescription = "Ventes de produits finis"} pcg2025_702 = PCG{pcgId = 702, pcgParent = Just 70, pcgSystem = PCGSystemBase, pcgDescription = "Ventes de produits intermédiaires"} pcg2025_703 = PCG{pcgId = 703, pcgParent = Just 70, pcgSystem = PCGSystemBase, pcgDescription = "Ventes de produits résiduels"} pcg2025_704 = PCG{pcgId = 704, pcgParent = Just 70, pcgSystem = PCGSystemBase, pcgDescription = "Travaux"} pcg2025_705 = PCG{pcgId = 705, pcgParent = Just 70, pcgSystem = PCGSystemBase, pcgDescription = "Études"} pcg2025_706 = PCG{pcgId = 706, pcgParent = Just 70, pcgSystem = PCGSystemCondensed, pcgDescription = "Prestations de services"} pcg2025_707 = PCG{pcgId = 707, pcgParent = Just 70, pcgSystem = PCGSystemCondensed, pcgDescription = "Ventes de marchandises"} pcg2025_708 = PCG{pcgId = 708, pcgParent = Just 70, pcgSystem = PCGSystemCondensed, pcgDescription = "Produits des activités annexes"} pcg2025_7081 = PCG{pcgId = 7081, pcgParent = Just 708, pcgSystem = PCGSystemDeveloped, pcgDescription = "Produits des services exploités dans l'intérêt du personnel"} pcg2025_7082 = PCG{pcgId = 7082, pcgParent = Just 708, pcgSystem = PCGSystemDeveloped, pcgDescription = "Commissions et courtages"} pcg2025_7083 = PCG{pcgId = 7083, pcgParent = Just 708, pcgSystem = PCGSystemDeveloped, pcgDescription = "Locations diverses"} pcg2025_7084 = PCG{pcgId = 7084, pcgParent = Just 708, pcgSystem = PCGSystemDeveloped, pcgDescription = "Mise à disposition de personnel facturée"} pcg2025_7085 = PCG{pcgId = 7085, pcgParent = Just 708, pcgSystem = PCGSystemDeveloped, pcgDescription = "Ports et frais accessoires facturés"} pcg2025_7086 = PCG{pcgId = 7086, pcgParent = Just 708, pcgSystem = PCGSystemDeveloped, pcgDescription = "Bonis sur reprises d'emballages consignés"} pcg2025_7087 = PCG{pcgId = 7087, pcgParent = Just 708, pcgSystem = PCGSystemDeveloped, pcgDescription = "Bonifications obtenues des clients et primes sur ventes"} pcg2025_7088 = PCG{pcgId = 7088, pcgParent = Just 708, pcgSystem = PCGSystemDeveloped, pcgDescription = "Autres produits d'activités annexes (cessions d'approvisionnements)"} pcg2025_709 = PCG{pcgId = 709, pcgParent = Just 70, pcgSystem = PCGSystemCondensed, pcgDescription = "Rabais, remises et ristournes accordés"} pcg2025_7091 = PCG{pcgId = 7091, pcgParent = Just 709, pcgSystem = PCGSystemDeveloped, pcgDescription = "Rabais, remises et ristournes accordés sur ventes de produits finis"} pcg2025_7092 = PCG{pcgId = 7092, pcgParent = Just 709, pcgSystem = PCGSystemDeveloped, pcgDescription = "Rabais, remises et ristournes accordés sur ventes de produits intermédiaires"} pcg2025_7094 = PCG{pcgId = 7094, pcgParent = Just 709, pcgSystem = PCGSystemDeveloped, pcgDescription = "Rabais, remises et ristournes accordés sur travaux"} pcg2025_7095 = PCG{pcgId = 7095, pcgParent = Just 709, pcgSystem = PCGSystemDeveloped, pcgDescription = "Rabais, remises et ristournes accordés sur études"} pcg2025_7096 = PCG{pcgId = 7096, pcgParent = Just 709, pcgSystem = PCGSystemDeveloped, pcgDescription = "Rabais, remises et ristournes accordés sur prestations de services"} pcg2025_7097 = PCG{pcgId = 7097, pcgParent = Just 709, pcgSystem = PCGSystemDeveloped, pcgDescription = "Rabais, remises et ristournes accordés sur ventes de marchandises"} pcg2025_7098 = PCG{pcgId = 7098, pcgParent = Just 709, pcgSystem = PCGSystemDeveloped, pcgDescription = "Rabais, remises et ristournes accordés sur produits des activités annexes"} pcg2025_71 = PCG{pcgId = 71, pcgParent = Just 7, pcgSystem = PCGSystemBase, pcgDescription = "Production stockée (ou déstockage)"} pcg2025_713 = PCG{pcgId = 713, pcgParent = Just 71, pcgSystem = PCGSystemCondensed, pcgDescription = "Variation des stocks des en-cours de production et de produits"} pcg2025_7133 = PCG{pcgId = 7133, pcgParent = Just 713, pcgSystem = PCGSystemBase, pcgDescription = "Variation des en-cours de production de biens"} pcg2025_71331 = PCG{pcgId = 71331, pcgParent = Just 7133, pcgSystem = PCGSystemDeveloped, pcgDescription = "Produits en cours"} pcg2025_71335 = PCG{pcgId = 71335, pcgParent = Just 7133, pcgSystem = PCGSystemDeveloped, pcgDescription = "Travaux en cours"} pcg2025_7134 = PCG{pcgId = 7134, pcgParent = Just 713, pcgSystem = PCGSystemBase, pcgDescription = "Variation des en-cours de production de services"} pcg2025_71341 = PCG{pcgId = 71341, pcgParent = Just 7134, pcgSystem = PCGSystemDeveloped, pcgDescription = "Études en cours"} pcg2025_71345 = PCG{pcgId = 71345, pcgParent = Just 7134, pcgSystem = PCGSystemDeveloped, pcgDescription = "Prestations de services en cours"} pcg2025_7135 = PCG{pcgId = 7135, pcgParent = Just 713, pcgSystem = PCGSystemBase, pcgDescription = "Variation des stocks de produits"} pcg2025_71351 = PCG{pcgId = 71351, pcgParent = Just 7135, pcgSystem = PCGSystemDeveloped, pcgDescription = "Produits intermédiaires"} pcg2025_71355 = PCG{pcgId = 71355, pcgParent = Just 7135, pcgSystem = PCGSystemDeveloped, pcgDescription = "Produits finis"} pcg2025_71358 = PCG{pcgId = 71358, pcgParent = Just 7135, pcgSystem = PCGSystemDeveloped, pcgDescription = "Produits résiduels"} pcg2025_72 = PCG{pcgId = 72, pcgParent = Just 7, pcgSystem = PCGSystemCondensed, pcgDescription = "Production immobilisée"} pcg2025_721 = PCG{pcgId = 721, pcgParent = Just 72, pcgSystem = PCGSystemBase, pcgDescription = "Immobilisations incorporelles"} pcg2025_722 = PCG{pcgId = 722, pcgParent = Just 72, pcgSystem = PCGSystemBase, pcgDescription = "Immobilisations corporelles"} pcg2025_74 = PCG{pcgId = 74, pcgParent = Just 7, pcgSystem = PCGSystemCondensed, pcgDescription = "Subventions"} pcg2025_741 = PCG{pcgId = 741, pcgParent = Just 74, pcgSystem = PCGSystemBase, pcgDescription = "Subventions d’exploitation"} pcg2025_742 = PCG{pcgId = 742, pcgParent = Just 74, pcgSystem = PCGSystemBase, pcgDescription = "Subventions d’équilibre"} pcg2025_747 = PCG{pcgId = 747, pcgParent = Just 74, pcgSystem = PCGSystemBase, pcgDescription = "Quote-part des subventions d’investissement virée au résultat de l’exercice"} pcg2025_75 = PCG{pcgId = 75, pcgParent = Just 7, pcgSystem = PCGSystemCondensed, pcgDescription = "Autres produits de gestion courante"} pcg2025_751 = PCG{pcgId = 751, pcgParent = Just 75, pcgSystem = PCGSystemBase, pcgDescription = "Redevances pour concessions, brevets, licences, marques, procédés, solutions informatiques, droits et valeurs similaires"} pcg2025_7511 = PCG{pcgId = 7511, pcgParent = Just 751, pcgSystem = PCGSystemDeveloped, pcgDescription = "Redevances pour concessions, brevets, licences, marques, procédés, solutions informatiques"} pcg2025_7516 = PCG{pcgId = 7516, pcgParent = Just 751, pcgSystem = PCGSystemDeveloped, pcgDescription = "Droits d'auteur et de reproduction"} pcg2025_7518 = PCG{pcgId = 7518, pcgParent = Just 751, pcgSystem = PCGSystemDeveloped, pcgDescription = "Autres droits et valeurs similaires"} pcg2025_752 = PCG{pcgId = 752, pcgParent = Just 75, pcgSystem = PCGSystemBase, pcgDescription = "Revenus des immeubles non affectés à des activités professionnelles"} pcg2025_753 = PCG{pcgId = 753, pcgParent = Just 75, pcgSystem = PCGSystemCondensed, pcgDescription = "Rémunérations de l’activité des administrateurs et des gérants"} pcg2025_754 = PCG{pcgId = 754, pcgParent = Just 75, pcgSystem = PCGSystemCondensed, pcgDescription = "Ristournes perçues des coopératives provenant des excédents"} pcg2025_755 = PCG{pcgId = 755, pcgParent = Just 75, pcgSystem = PCGSystemCondensed, pcgDescription = "Quote-part de résultat sur opérations faites en commun"} pcg2025_7551 = PCG{pcgId = 7551, pcgParent = Just 755, pcgSystem = PCGSystemDeveloped, pcgDescription = "Quote-part de perte transférée - comptabilité du gérant"} pcg2025_7555 = PCG{pcgId = 7555, pcgParent = Just 755, pcgSystem = PCGSystemDeveloped, pcgDescription = "Quote-part de bénéfice attribuée - comptabilité des associés non-gérants"} pcg2025_756 = PCG{pcgId = 756, pcgParent = Just 75, pcgSystem = PCGSystemBase, pcgDescription = "Gains de change sur créances et dettes commerciales"} pcg2025_757 = PCG{pcgId = 757, pcgParent = Just 75, pcgSystem = PCGSystemBase, pcgDescription = "Produits des cessions d’immobilisations incorporelles et corporelles"} pcg2025_758 = PCG{pcgId = 758, pcgParent = Just 75, pcgSystem = PCGSystemBase, pcgDescription = "Indemnités et autres produits"} pcg2025_7581 = PCG{pcgId = 7581, pcgParent = Just 758, pcgSystem = PCGSystemBase, pcgDescription = "Dédits et pénalités perçus sur achats et ventes"} pcg2025_7582 = PCG{pcgId = 7582, pcgParent = Just 758, pcgSystem = PCGSystemBase, pcgDescription = "Libéralités reçues"} pcg2025_7583 = PCG{pcgId = 7583, pcgParent = Just 758, pcgSystem = PCGSystemBase, pcgDescription = "Rentrées sur créances amorties"} pcg2025_7584 = PCG{pcgId = 7584, pcgParent = Just 758, pcgSystem = PCGSystemBase, pcgDescription = "Dégrèvements d’impôts autres qu’impôts sur les bénéfices"} pcg2025_7585 = PCG{pcgId = 7585, pcgParent = Just 758, pcgSystem = PCGSystemBase, pcgDescription = "Bonis provenant de clauses d’indexation"} pcg2025_7586 = PCG{pcgId = 7586, pcgParent = Just 758, pcgSystem = PCGSystemBase, pcgDescription = "Lots"} pcg2025_7587 = PCG{pcgId = 7587, pcgParent = Just 758, pcgSystem = PCGSystemBase, pcgDescription = "Indemnités d’assurance"} pcg2025_7588 = PCG{pcgId = 7588, pcgParent = Just 758, pcgSystem = PCGSystemBase, pcgDescription = "Opérations de constitution ou liquidation des fiducies"} pcg2025_76 = PCG{pcgId = 76, pcgParent = Just 7, pcgSystem = PCGSystemCondensed, pcgDescription = "Produits financiers"} pcg2025_761 = PCG{pcgId = 761, pcgParent = Just 76, pcgSystem = PCGSystemBase, pcgDescription = "Produits de participations"} pcg2025_7611 = PCG{pcgId = 7611, pcgParent = Just 761, pcgSystem = PCGSystemDeveloped, pcgDescription = "Revenus des titres de participation"} pcg2025_7612 = PCG{pcgId = 7612, pcgParent = Just 761, pcgSystem = PCGSystemDeveloped, pcgDescription = "Produits de la fiducie, résultat de la période"} pcg2025_7616 = PCG{pcgId = 7616, pcgParent = Just 761, pcgSystem = PCGSystemDeveloped, pcgDescription = "Revenus sur autres formes de participation"} pcg2025_7617 = PCG{pcgId = 7617, pcgParent = Just 761, pcgSystem = PCGSystemDeveloped, pcgDescription = "Revenus des créances rattachées à des participations"} pcg2025_762 = PCG{pcgId = 762, pcgParent = Just 76, pcgSystem = PCGSystemBase, pcgDescription = "Produits des autres immobilisations financières"} pcg2025_7621 = PCG{pcgId = 7621, pcgParent = Just 762, pcgSystem = PCGSystemDeveloped, pcgDescription = "Revenus des titres immobilisés"} pcg2025_7626 = PCG{pcgId = 7626, pcgParent = Just 762, pcgSystem = PCGSystemDeveloped, pcgDescription = "Revenus des prêts"} pcg2025_7627 = PCG{pcgId = 7627, pcgParent = Just 762, pcgSystem = PCGSystemDeveloped, pcgDescription = "Revenus des créances immobilisées"} pcg2025_763 = PCG{pcgId = 763, pcgParent = Just 76, pcgSystem = PCGSystemBase, pcgDescription = "Revenus des autres créances"} pcg2025_7631 = PCG{pcgId = 7631, pcgParent = Just 763, pcgSystem = PCGSystemDeveloped, pcgDescription = "Revenus des créances commerciales"} pcg2025_7638 = PCG{pcgId = 7638, pcgParent = Just 763, pcgSystem = PCGSystemDeveloped, pcgDescription = "Revenus des créances diverses"} pcg2025_764 = PCG{pcgId = 764, pcgParent = Just 76, pcgSystem = PCGSystemBase, pcgDescription = "Revenus des valeurs mobilières de placement"} pcg2025_765 = PCG{pcgId = 765, pcgParent = Just 76, pcgSystem = PCGSystemBase, pcgDescription = "Escomptes obtenus"} pcg2025_766 = PCG{pcgId = 766, pcgParent = Just 76, pcgSystem = PCGSystemBase, pcgDescription = "Gains de change financiers"} pcg2025_767 = PCG{pcgId = 767, pcgParent = Just 76, pcgSystem = PCGSystemBase, pcgDescription = "Produits sur cession d’éléments financiers"} pcg2025_7671 = PCG{pcgId = 7671, pcgParent = Just 767, pcgSystem = PCGSystemBase, pcgDescription = "Produits des cessions d’immobilisations financières"} pcg2025_7672 = PCG{pcgId = 7672, pcgParent = Just 767, pcgSystem = PCGSystemBase, pcgDescription = "Produits nets sur cessions de titres immobilisés de l’activité de portefeuille"} pcg2025_7673 = PCG{pcgId = 7673, pcgParent = Just 767, pcgSystem = PCGSystemBase, pcgDescription = "Produits nets sur cessions de valeurs mobilières de placement"} pcg2025_7674 = PCG{pcgId = 7674, pcgParent = Just 767, pcgSystem = PCGSystemBase, pcgDescription = "Produits nets sur cessions de jetons"} pcg2025_768 = PCG{pcgId = 768, pcgParent = Just 76, pcgSystem = PCGSystemBase, pcgDescription = "Autres produits financiers"} 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"} pcg2025_77 = PCG{pcgId = 77, pcgParent = Just 7, pcgSystem = PCGSystemCondensed, pcgDescription = "Produits exceptionnels"} 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)"} pcg2025_778 = PCG{pcgId = 778, pcgParent = Just 77, pcgSystem = PCGSystemBase, pcgDescription = "Autres produits exceptionnels"} pcg2025_78 = PCG{pcgId = 78, pcgParent = Just 7, pcgSystem = PCGSystemBase, pcgDescription = "Reprises sur amortissements, dépréciations et provisions"} pcg2025_781 = PCG{pcgId = 781, pcgParent = Just 78, pcgSystem = PCGSystemCondensed, pcgDescription = "Reprises sur amortissements, dépréciations et provisions (à inscrire dans les produits d'exploitation)"} pcg2025_7811 = PCG{pcgId = 7811, pcgParent = Just 781, pcgSystem = PCGSystemBase, pcgDescription = "Reprises sur amortissements des immobilisations incorporelles et corporelles"} pcg2025_78111 = PCG{pcgId = 78111, pcgParent = Just 7811, pcgSystem = PCGSystemDeveloped, pcgDescription = "Immobilisations incorporelles"} pcg2025_78112 = PCG{pcgId = 78112, pcgParent = Just 7811, pcgSystem = PCGSystemDeveloped, pcgDescription = "Immobilisations corporelles"} pcg2025_7815 = PCG{pcgId = 7815, pcgParent = Just 781, pcgSystem = PCGSystemBase, pcgDescription = "Reprises sur provisions d'exploitation"} pcg2025_7816 = PCG{pcgId = 7816, pcgParent = Just 781, pcgSystem = PCGSystemBase, pcgDescription = "Reprises sur dépréciations des immobilisations incorporelles et corporelles"} pcg2025_78161 = PCG{pcgId = 78161, pcgParent = Just 7816, pcgSystem = PCGSystemDeveloped, pcgDescription = "Immobilisations incorporelles"} pcg2025_78162 = PCG{pcgId = 78162, pcgParent = Just 7816, pcgSystem = PCGSystemDeveloped, pcgDescription = "Immobilisations corporelles"} pcg2025_7817 = PCG{pcgId = 7817, pcgParent = Just 781, pcgSystem = PCGSystemBase, pcgDescription = "Reprises sur dépréciations des actifs circulants"} pcg2025_78173 = PCG{pcgId = 78173, pcgParent = Just 7817, pcgSystem = PCGSystemDeveloped, pcgDescription = "Stocks et en-cours"} pcg2025_78174 = PCG{pcgId = 78174, pcgParent = Just 7817, pcgSystem = PCGSystemDeveloped, pcgDescription = "Créances"} pcg2025_786 = PCG{pcgId = 786, pcgParent = Just 78, pcgSystem = PCGSystemCondensed, pcgDescription = "Reprises sur dépréciations et provisions (à inscrire dans les produits financiers)"} pcg2025_7865 = PCG{pcgId = 7865, pcgParent = Just 786, pcgSystem = PCGSystemBase, pcgDescription = "Reprises sur provisions financières"} pcg2025_7866 = PCG{pcgId = 7866, pcgParent = Just 786, pcgSystem = PCGSystemBase, pcgDescription = "Reprises sur dépréciations des éléments financiers"} pcg2025_78662 = PCG{pcgId = 78662, pcgParent = Just 7866, pcgSystem = PCGSystemDeveloped, pcgDescription = "Immobilisations financières"} pcg2025_78665 = PCG{pcgId = 78665, pcgParent = Just 7866, pcgSystem = PCGSystemDeveloped, pcgDescription = "Valeurs mobilières de placement"} pcg2025_787 = PCG{pcgId = 787, pcgParent = Just 78, pcgSystem = PCGSystemCondensed, pcgDescription = "Reprises sur dépréciations et provisions (à inscrire dans les produits exceptionnels)"} pcg2025_7872 = PCG{pcgId = 7872, pcgParent = Just 787, pcgSystem = PCGSystemBase, pcgDescription = "Reprises sur provisions réglementées (immobilisations)"} pcg2025_78725 = PCG{pcgId = 78725, pcgParent = Just 7872, pcgSystem = PCGSystemDeveloped, pcgDescription = "Amortissements dérogatoires"} pcg2025_7873 = PCG{pcgId = 7873, pcgParent = Just 787, pcgSystem = PCGSystemBase, pcgDescription = "Reprises sur provisions réglementées (stocks)"} pcg2025_7874 = PCG{pcgId = 7874, pcgParent = Just 787, pcgSystem = PCGSystemBase, pcgDescription = "Reprises sur autres provisions réglementées"} pcg2025_7875 = PCG{pcgId = 7875, pcgParent = Just 787, pcgSystem = PCGSystemBase, pcgDescription = "Reprises sur provisions exceptionnelles"} pcg2025_7876 = PCG{pcgId = 7876, pcgParent = Just 787, pcgSystem = PCGSystemBase, pcgDescription = "Reprises sur dépréciations exceptionnelles"}